On the agenda: meeting — Data Center (Sep 8)

1. September 8, 2026 Committee Of The Whole - Agenda (PDF)
Documents:
09-08-26 COMMITTEE OF THE WHOLE AGENDA - FINAL.PDF
2. September 8, 2026 Committee Of The Whole - 2027 Walworth County Administrators
Budget Book
Documents:
2027 WALWORTH COUNTY ADMINISTRATORS BUDGET BOOK.PDF

WALWORTH COUNTY
BOARD OF SUPERVISORS
MEETING NOTICE
COMMITTEE OF THE WHOLE
TUESDAY, SEPTEMBER 8, 2026 AT 3:30 P.M.
County Board Room
Walworth County Government Center
100 W. WALWORTH STREET
ELKHORN, WI
Rick Stacey – Chair
Sheila Reiff – Vice-Chair

NOTICE: THIS MEETING IS PLANNED TO PROVIDE FOR REMOTE OR OFF-SITE
ATTENDANCE BY COUNTY BOARD MEMBERS.
THE PUBLIC CAN WATCH THE MEETING STREAMING LIVE AT:

https://walworthcowi.portal.civicclerk.com/event/2611/media

AGENDA
Call to Order
Roll Call
Order of Business
•

Budget Workshop – Presentation of Administrator’s 2027 Budget

Adjournment
Susi Pike
Walworth County Clerk
Posted: August 27, 2026
@ 1:15 p.m.

Walworth County Board of Supervisors | 100 W. Walworth St., Elkhorn, WI 53121 | P.O. Box 1001
www.co.walworth.wi.us | (262) 741-7943 (o) | (262) 741-4390 (f)

2027 Administrator’s Budget
_____________________________________________________________________________________

Operating Budget
and

2027 – 2031 Capital Improvement Plan

Table of Contents
County Administrator Budget Message ................................................................

3

Budget Highlight #1: Property Tax Levy and State’s Levy Limit Cap ..............

20

Budget Highlight #2: Summary of Major Personnel Actions .............................

22

Budget Highlight #3: Certified Nursing Assistant (CNA) Thrive Initiative ........

29

Budget Highlight #4: Conclusion of American Rescue Plan Act (ARPA) ........

32

Budget Highlight #5: Health Insurance Plan Changes and Fund Overview ....

34

Budget Highlight #6: Senior Nutrition Program ...................................................

36

Budget Highlight #7: Opioid Settlement Fund Use ............................................

37

Budget Highlight #8: County Highway Network – State of Good Repair .........

39

Budget Highlight #9: County Highway Network – Small Culverts ....................

40

Budget Highlight #10: Strategic Use of Reserves and Contingencies .............

41

Budget Highlight #11: Budget Process Calendar of Events ..............................

44

Budget Highlight #12: Administrative Holds ........................................................

46

2027 Administrator’s Budget ..................................................................................

47

2027 Divisional Budget Summary .........................................................................

48

Personnel Highlights ................................................................................................

51

Historical Full-Time Equivalents .............................................................................

52

Capital Improvement Plan .......................................................................................

53

Capital Improvement Plan Funding Summary .....................................................

56

2027 – 2031 Capital Improvement Plan................................................................

57

2027 Capital Operating Impacts ............................................................................

65

2027 County Administrator’s Budget Letter

September 8, 2026
Honorable Members of the Walworth County Board of Supervisors
and Citizens of Walworth County:
The 2027 Administrator’s Budget is largely status quo in many respects. Programs are largely
sustained. Staffing is largely maintained, with a small overall decrease. It is, in many respects,
a pretty straight forward budget. Upon closer inspection, however, the 2027 Administrator’s
Budget incorporates some foundational actions that reveal that the most significant aspects of
the proposed budget is the evidence identifying the need for early preparation for the 2028
budget and, secondly, how state revenue actions dramatically, negatively impact CDEB.
The Big Picture and the Property Tax Levy Limit: The 2027 budget has effectively
consumed much of our remaining capacity to absorb and withstand the continued chokehold
the levy limit has had on local government services for over a decade and a half. The property
tax levy is our largest single revenue source at over one-third of our total revenue.
Nonetheless, the County effectively has no control over it with the maximum allowable
increase being equal to net new construction, meaning the County can only increase the
property tax levy by the amount equivalent to applying the property tax to new construction.
For two years, I have warned of an impending, impactful fiscal constraint to be caused by levy
limits: reaching the boundary of sustaining current operations within the levy limits. The 2025
budget explained a forthcoming “slow, strategic balancing of the allocation of levy in a
manner that supports sustainable operations while alleviating any potential concerns of an
imbalance in overall capital funding.” The 2026 budget reemphasized that “due to levy limits,
our future requires a planned reduction in the annual levy funding of the capital plan to allow
for greater ongoing support to the operating budget.” Although we have been dealing with
levy limits for a long time, that, in my opinion, is the canary in the coal mine. That step is
crossing into new territory. This impending threat was re-emphasized in my 2026 budget
proposal where I noted that “With less levy supporting the CIP [Capital Improvement Plan]
and lower yearend surpluses, the results would be a slow and measured use of capital
reserves leading to the potential for borrowing to sustain capital projects by the second half of
the 2030’s.” Unfortunately, achieving that extended timeline assumes other potential
adjustments and actions are taken within the 10-year CIP as well.
Various fiscal actions and some unexpected revenues, however, kept the County away from
that position in 2026. In the budget message, I urged you not to think of me as “the budget

3

2027 County Administrator’s Budget Letter

boy who cried wolf” when I revealed that the “inevitable has been delayed for another year.”
Not so for 2027. That inevitable step of reducing levy support for the CIP in order to sustain
operations occurs within the proposed 2027 Administrator’s Budget. The 2026 budget applied
$4.6 million of levy directly to the CIP. For 2027, that number is down to $4.1 million. An extra
half million dollars of the County’s annual property tax levy revenue needs to be retained in
the General Fund to support general operations. Barring unexpected revenues – or other
proactive steps – that number could jump to at least $1 million for the 2028 budget. Impacts
would escalate thereafter because the current plan for the 2028 CIP applies $2.9 million of
levy for road repair, meaning that there is only approximately an additional $1.2 million even
available to divert without changing our road funding plan.
Although foretelling, this one action alone is not proof that we have reached the boundary of
sustaining current operations within the levy limits. To restrict the CIP levy impact to
$500,000, the proposed 2027 Administrator’s Budget took multiple parallel actions that
provide further evidence that the strict budget constraints of the levy limit are being reached.
The following actions take each of the identified revenues or accounts to nearly the maximum
reasonable amount for 2027, leaving only the potential for annual growth to impact upcoming
years.
 Sales Tax revenues lag by several months, so we are historically conservative in making
assumptions. This budget incorporates increases for previous years’ greater than normal
returns, assumes a 4% increase for 2026, and incorporates a 1.5% increase for 2027. The
result is a $1,500,000
Figure 1.
(9.5%) increase in
budgeted sales tax
revenue. Keep in mind,
the sales tax is a wholly
uncontrollable revenue.
Unless you’re the State
where a recent change
eliminated sales tax on
utilities year round, which
adds May through
October to the exemption
and is estimated to reduce
annual sales tax revenues
for Walworth County by
$200,000.
It is very unlikely we will
see another increase of $1.5 million next year as we already charge the maximum
allowable standard county rate of 0.5%. To put the budgeted 2027 increase in perspective,
other than where 2021 or 2022 are included in the calculation, pandemic years where
billions of federal dollars were rolling into the expenditure stream, there are no two years
in a row in more than the last two decades where the combined increase reached $1.5

4

2027 County Administrator’s Budget Letter

million. The 2027 Administrator’s Budget absorbs all of that previously unbudgeted
capacity in the system to help sustain the operating budget. It is an appropriate and
reasonable strategy because we are protected by the revenue stabilization reserve. If
economic downturns create a negative fluctuation, immediate effects could be absorbed.
 Interest income and non-departmental revenues have remained strong, reflecting an
increase of $260,000, of which the 2027 budget takes advantage. There is not an
opportunity to reasonably squeeze this revenue source further. A few years back this
revenue was fast growing in a rising rate environment, so we began budgeting operational
investment income at an amount believed to be sustainable over time. Excess amounts
that would be more subject to fluctuation were budgeted directly in the Capital Projects
Fund to fund projects. From an operating budget perspective, therefore, we annually
already push these line items to an appropriate level. Additionally, this budget takes
advantage of the recent ordinance change to budget investment income to offset
operations in the Lakeland Health Care Center Fund where interest was previously
directed to their capital reserves.
 Register of Deeds Real Estate Transfer Fees have increased $164,000 or 23.1 percent. As
another uncontrollable revenue, this line item was routinely held at a very conservative
level. Following prior years’ level of caution, this revenue source would have been included
at about $150,000 less. Annually, receipts over-performed and returned excess revenues
that became part of the excess yearend fund balance. The intent each year going forward
is to budget the upcoming year at the current year’s projection. Closing this gap in this
manner will leave only routine annual increases or decreases to adapt to or adjust for each
year.
 Wisconsin Medicaid Cost Reporting (WiMCR) is arguably the least controllable of any of
the major revenues. This revenue is a yearend reimbursement from the Wisconsin
Department of Health Services. Historically, the receipts are significant but can vary wildly.
Figure 2. WiMCR Cost Reporting

5

2027 County Administrator’s Budget Letter

The State does not provide any clear or reliable information on what to expect. There is no
formula or way to estimate what might be received. Also, when received so late in the year,
it is too late to adjust the HHS departmental budget to any shortfall. As such, the revenue
is historically budgeted very conservatively. The 2027 Administrator’s Budget, pushes the
appropriation an additional $50,000 and sits at the edge of conservative, thereby
increasing the risk of a shortfall.
 A General Fund contingency appropriation of $600,000 is annually established in the
County budget. Our strong operating and budget practices generally expect departments
to resolve appropriation shortages within their budget before seeking use of contingency.
Due to this practice, the contingency appropriation is rarely used and, as such, often ends
up as part of the year end return to fund balance. Ordinances do allow fund balance to be
used for certain identifiable purposes, such as starting up a new pilot program or closeout
costs for existing programs; thus, a change was adopted during 2026 to allow up to
$600,000 of fund balance to be used for contingency with the assumption that changes
would be required in future budgets if reserves were required for operational needs. For
2027, the $600,000 is funded with $400,000 in new levy while the remaining $200,000 is
funded with fund balance from the General Fund. This allows the $200,000 in levy to
support operations instead of returning as a yearend addition to fund balance as has
happened almost every year.
 Salary Savings appropriated as a planned reduction to payroll costs have nearly been
pushed to the maximum. The large departments are appropriated at the maximum
ordinance allowance of 3 percent. Health and Human Services (HHS) has increased their
salary savings but remains below 3 percent due to their low turnover rate and the greater
need to provide flexibility in dealing with programmatic changes, often driven by state
changes or uncontrollable, peaking service demands. Additionally, HHS’s high level of
grant supported positions means that some salary savings will likely be offset, at least
partially, by reductions in grant revenues. Similarly, the stability of teacher contracts
restricts CDEB’s ability to appropriate the full 3 percent. Small departments generally do
not have a salary savings appropriation reduction since turnover occurs haphazardly
across the small departments.
The table below reflects the increase in budgeted salary savings which realistically is
representative of the maximum practical salary savings. As such, future year applications
Figure 3. Salary Savings
2026 Budget

2027 Budget

Department
Payroll Savings % of Payroll Payroll Savings % of Payroll
Sheriff's Office
$
822,000
3.0% $
860,000
3.0%
Health & Human Services
345,000
1.6%
448,961
2.0%
Lakeland Health Care Center
150,000
1.3%
361,000
3.0%
Highway
177,000
3.0%
187,000
3.0%
Facilities
70,000
3.0%
66,000
3.0%
Children w/Disabilities Ed Bd
253,000
2.5%
240,000
2.4%
Total County-wide
$ 1,817,000
1.8% $ 2,162,961
2.1%

6

2027 County Administrator’s Budget Letter

will be limited to 3 percent of salary growth in the large departments. The result for 2027 is
that approximately $345,000 of the growth in budgeted salary savings pushes this category
to its practical limits. Future growth will be limited to modest increases attributable to 3
percent of the growth in salary and wages.
 Fines and forfeitures are largely controlled by the State which provided some court rate
increases allowing for a $35,000 increase in the 2027 budget for bail forfeitures. The
Wisconsin Counties Association and others are advocating for statutory changes to these
rates, but the County cannot rely on any additional, substantive increase and must wait for
further directions on if additional State changes will affect our share of these revenues.
 Youth Corrections Contingency is a new contingency balance allowed for after an
ordinance change earlier in the year. Expenses for youth corrections are very difficult to
estimate or anticipate. Daily costs are currently $758 per day, which equates to a potential
annual cost for one individual of $276,670. Although this is a mandatory service, its
occurrence has been infrequent in recent years due to the Health and Human Services
Department’s (HHS) efforts to secure viable alternative placements. Having no available
appropriation, however, has an uncomfortable degree of risk. Alternatively, establishing a
sufficiently large appropriation which might frequently go unused further restricts
operations, which is what we are trying to preserve. Therefore, for 2027, a portion of
yearend 2025 funds returned by HHS are recommended to be used to fund this newly
established Youth Corrections Contingency. In this manner, if qualifying expenditures
occur, the County is prepared and still using resources initially intended for HHS services.
This allocation of fund balance is set at $276,670 for 2027.
For the proposed 2027 Administrator’s Budget, these strategies squeezed over $2.3 million
dollars of additional operational capacity out of these areas as compared to the 2026 budget
and before. The CIP levy still has $4.1 million available that could be subject to further
reductions and applied to operating purposes in future years. Importantly, for each of the
remaining areas, the cushion is being entirely absorbed. Barring unusual circumstances,
these jumps are one-time actions. Most will likely continue to experience moderate annual
growth that can support each future budget, but not nearly to the degree achieved for this
2027 budget. The most supportive, for example, will be sales tax which has proven to be a
vital portion of annual budgeting. The average year-to-year growth in sales tax the last three
years has been around $611,000, which is considerably less than the 2027 $1.5 million
budget increase.
There is a second, significant impact of nearly all of the above items: absorbing the increased
capacity of each of these areas in order to support the operating budget also eliminates the
annual rollover of the excess revenue that typically supports capital projects. In 2027, the CIP
takes a levy reduction hit. In 2028 and beyond, it should be expected that the CIP will also
take a yearend rollover hit. CIP fund balances will need to be monitored closely as direct levy
support and yearend rollovers are both reduced.

7

2027 County Administrator’s Budget Letter

These actions outlined above comprise the primary highlight of the 2027 Administrator’s
Budget. Having identified this impending fiscal challenge for future years, I will – before this
budget letter is over – present a proposal for addressing the challenge head on. First,
however, there are other highlights of the 2027 budget that are worth identifying and merit
discussion.
The Tax Levy and the Government Finance Officers Association: I will lead off with the
annual discussion on everything you need to know about the property tax levy:
1. The property tax levy limit constraint remains in place.
2. The net new construction growth for the operational levy limit is 1.346 percent.
3. The 2027 budget uses the full property tax levy allowable under the law.
That really is all you need to know about the levy. It is no longer a funding source over which
we have control. Although noteworthy and our largest single revenue source, the amount of
its annual increase does not even cover the rising cost of health care. Nonetheless, I imagine
there are those who would like to see the nitty-gritty details and gaze upon the levy tables that
I bring forth every year. Those are available and incorporated in the budget book as 2027
Budget Highlight #1, “Property Tax Levy and State’s Levy Limit Cap.” This is part of a new
strategy that is being introduced this evening for presenting information concerning the
budget.
As you are all aware, the Government Finance Officers Association (GFOA) is the leading
professional organization for government finance officers, which seems appropriate. Each
year, for the last 22 years, Walworth County has been the proud recipient of the Distinguished
Budget Presentation Award. This year, with great pomp and questionable circumstance, they
announced an entire restructuring – a wholistic reconfiguration -- of all aspects of their award
process. We have been working peevishly – I mean feverishly – to address the GFOA’s
expectations. Our strategy was conceptually developed, and Finance Director Conley and I
were initiating implementation when, as abruptly as it was announced, it was postponed for a
year. From my perspective it seems as though they had gotten over their skis, as they say, and
had not fully engaged the GFOA masses. The one year delay by GFOA just gives us more
time to fully implement and develop our approach to enhancing the Walworth County budget
process.
The GFOA’s changes are worth discussing because it is intended to address the manner by
which elected officials and the public obtain information about the local governmental budget.
In the briefest summary possible, the GFOA has stated the following:
“To receive the award, governments are expected to demonstrate their ability to
effectively communicate budget information and tell their story to external
audiences….GFOA updated the award criteria and focus of the program to
include all budget communications including the budget document, websites,
dashboards, multimedia, and other forms of communications between a
government and its elected representative, the public, or other external
stakeholders.”

8

2027 County Administrator’s Budget Letter

Our approach will be to potentially shorten the budget letter and presentation and focus more
on the biggest stories of the budget. Other key topics will have short, 1 or 2, maybe 3, page,
issue summaries or FAQ’s developed. We are calling them “Budget Highlights.” A few are
included in this 2027 Administrator’s Budget document. Others will be developed and
provided at the October committee meetings, which makes them part of the publicly available
committee packets. A new webpage will be included on the Finance Department’s site where
all of the information about the budget will be made available, hopefully in an increasingly
engaging and tempting way. Department budget presentations, such as the CIP presentation
provided by Director of Public Works and Highway Commissioner Rich Hough, will be clipped
from the recording of the meeting and included on the website or a direct link to the portion of
the video will be included. Overall, more information will be provided, but it will be provided in
digestible pieces from multiple directions, in multiple formats, and designed for multiple
audiences. These are the kinds of actions the GFOA would like to see.
That is the start of our plan to help you more quickly find details about what interests you
most (and to win our 23rd consecutive budget award). Less at a time, but more overall. Budget,
budget, everywhere. As such, relative to the property tax levy and for the purpose of this
initial presentation of the 2027 Administrator’s Budget, the three bullet points identified above
tell you the highlights and critical news about the levy: levy limits remain, net new growth is
1.346%, and this budget incorporates the allowable levy increase. If you want more
information about the changes in the levy or historical growth, that information is conveniently
and readily available as Budget Highlight #1 and, soon, on the county’s website.
Children with Disabilities Education Board (Lakeland School): At the beginning of this
budget letter, I referenced that State revenue actions dramatically, negatively impact CDEB,
making it one of the two most significant aspects of the proposed 2027 Administrator’s
Budget. State Aids for schools and CDEB’s are very difficult to estimate. General CDEB Aid,
Categorical Aid, High Cost Aids, and Medicaid reimbursements comprise the categories. The
formulas and/or inputs are not clear, and whether or not there is sufficient funding for the
State to provide the funding they said they would is generally unknown because, for example,
actual expenditures of all the school districts can influence distributions. Lakeland School, for
example, gets penalized in the General CDEB Aid category because our property values are
higher than the other two CDEB-qualified counties.
From 2016 through 2021, total state aids outpaced budgeted state aids by an average of over
$500,000 per year. For 2022, the County budgeted an amount ($4,933,181) slightly below the
2021 actual and used part of that now-budgeted amount to reduce the tax levy by 4.95
percent. Nearly the same thing occurred for 2023: the County anticipated a nominal increase,
a slightly larger increase came through, and the County had again reduced the levy by
another 4.64 percent. For 2024, the County was again led to expect an increase of around
$260,000 and budgeted yet another reduction in tax levy of 4.86 percent or approximately
$270,000. Both Categorical Aids and General CDEB Aids saw a drop, however, and total state
aid came in short around $333,000. Other budget variances absorbed that shortage without
issue.

9

2027 County Administrator’s Budget Letter

Challenges from changing and inconsistent state revenues and three years of levy reductions
started to create noticeable issues in 2025. For 2025, the County stabilized its budgeted
amount to around the 2024 level but had to increase the levy by 7.67 percent. The 2025 levy
remained more than $445,000 lower than it had been in 2021, the year prior to the three
years of levy cuts. Unfortunately, the State did not fully fund Categorical Aids to the level
expected, so despite a small increase, the budget shortage was over $260,000. The problem
was exacerbated by a significantly greater cut than expected for General CDEB Aid, which
resulted in an added shortage to budget of over $460,000. Despite the shortages, the CDEB
did close 2025 with a positive transfer to fund balance. For 2026, we have already made an
initial report that General CDEB Aids are anticipated to be short by over $140,000, despite
our having reduced our budgeted expectations by nearly 20 percent. Medicaid, however,
which has been budgetarily stable, is expected to come in more than $100,000 short, falling
to its lowest level since 2019.
Figure 4. CDEB State Aid Revenues and Tax Levy (in thousands)
General General Categ- CategTotal
Total
High
High
Tax
CDEB
CDEB
orical
orical
State
State
Tax
Cost
Cost Medicaid Medicaid
Levy %
Aid
Aid
Aid
Aid
Aid
Aid
Actuals Budget Actuals Budget Actuals Budget Actuals Budget Actuals Budget Levy Change
2016 $ 1,905 $ 1,734 $ 1,927 $ 1,924 $
85 $ 118 $
251 $
86 $ 4,168 $ 3,862 $ 7,312
2017
2,219
1,801
1,855
1,861
322
120
305
204
4,701
3,986
7,003
-4.24%
2018
2,058
1,833
1,802
1,853
338
173
572
204
4,770
4,063
6,496
-7.24%
2019
1,703
1,698
1,828
1,666
333
309
594
254
4,458
3,926
6,073
-6.51%
2020
1,625
1,700
2,013
1,701
467
310
631
550
4,736
4,261
6,165
1.52%
2021
1,711
1,609
2,012
1,843
593
350
646
550
4,962
4,352
6,231
1.07%
2022
1,565
1,796
2,178
2,057
380
450
772
630
4,895
4,933
5,922
-4.95%
2023
1,742
1,700
2,437
2,254
263
400
630
700
5,072
5,054
5,647
-4.64%
2024
1,550
1,750
2,341
2,517
263
350
828
700
4,983
5,317
5,373
-4.86%
2025
1,197
1,667
2,493
2,755
253
264
690
700
4,634
5,386
5,785
7.67%
2026
1,208
1,356
3,167
3,128
330
435
517
700
5,221
5,619
5,894
1.89%
6,357
7.84%
2027
1,200
3,277
390
600
5,467
* 2026 Categorical Aid amount is projected

2027 becomes challenging to estimate as well. The funding level that the State says it will
fund, from a percentage basis, is unlikely to be supported. There was an effort by the
Governor and current House of Representatives leadership to fund the special education
shortages, but it fell two votes short of passing. Despite a desperate level of cuts, the
proposed 2027 Administrator’s Budget increases the levy by 7.84% to $6,356,537, which is
just 2 percent above the 2021 levy that preceded the three successive years of levy
reductions.
The 2027 CDEB budget incorporates a significant number of cuts or levy saving actions, as
identified below.
 Eliminated the vacant Vice Principal position, reducing the senior administrative
leadership team from the historic level of 5 to 4 and adding an increased level of
challenge in responding to classroom calls for support in significant episodes of
student dis-regulation. (Savings of $153,572)
 Unfund the Art Teacher position for full year. (Savings of $74,553)

10

2027 County Administrator’s Budget Letter

 Unfund a currently vacant Teacher positions until 2027-2028 school year. (Savings of
$48,000)
 Underfill 0.20 FTE of an Occupational Therapist (savings of $22,145) and 0.25 FTE of
Speech-Language Pathologist (savings of $8,276) to accommodate employee
requests.
 Eliminated summer school, including summer school transportation hours and related
school nurse hours. (Savings of $102,915)
 Reduced hours for the part-time, contracted Psychologist, which also negatively
impacts the response team. (Savings of $19,000)
 Funded Early Child transport with fund balance while the County works to transition
this unique transportation cost to the school districts, as is consistent with all other
transportation costs. An Administrative Hold has been applied on this to challenge the
Director of Special Education to identify any potential options or alternatives for 2027.
(Use of fund balance for $43,000)
 Funded the Student Resource Officer through an increase in State revenue as if some
portion of the special education funding that recently failed gains support after the
election in time for the 2027-2028 school year. If the State does not fund General
Categorical Aids up to the 41 percent level (from 39.4), the CDEB budget for 2027 will
be short, and the SRO position will be at risk of being eliminated for 2028 and fund
balance will likely end up being used for 2027 expenses. (Increased revenue by
$79,953)
 Eliminated smaller line-item appropriations associated with the following: $4,600 in
operating supplies, $5,876 for the summer literacy training, $9,371 from the internal
mentorship program by reducing staff member participation from 21 staff members to
12 staff members, and $7,100 by transitioning camp from a remote location to an inhouse activity.
Further staff cuts are, I believe, not reasonable given the needs of the students and our
responsibilities to the districts. This was investigated carefully, and I do not believe it is a
viable option. The plan to target additional tuition students, students from outside our partner
school districts whose outside district pays the full costs of tuition, is starting to have some
limited results, but it is a slower process than hoped. A Children’s Long-Term Support
program (CLTS) has been budgeted, with an Administrative Hold, as a fiscally net neutral
option. This potential summer program aims to provide an activity program for children who
are our students during the school year in order to provide respite opportunities for the
children’s caretakers. This State program has the potential to be a revenue generator, but we
are still in the investigative stages.
The CDEB budget and program will need continued and ongoing scrutiny. Nonetheless, if you
ask me what more I would cut to reduce the levy impact, I will struggle to find anything of
substance that would not significantly and negatively impact the care and education of the
students or the programmatic expectations of our partner districts. I would then point out that
the levy proposed for 2027 is only two percent above that applied in 2021. Two percent in six
years. For each $300,000 in home value, a preliminary estimate is an added cost of $5.42 per
year compared to 2026. I am sensitive to any increase in property taxes, which is why we

11

2027 County Administrator’s Budget Letter

worked so hard on this budget to apply the cuts that we have. If asked by a tax-paying
resident of a partner district how I can justify the increase, I would first invite them on a tour of
the school. If that alone did not resolve their question, I would provide them with the same
explanation I provide here.
Personnel Highlights: As shown with CDEB, local government is a labor-intensive operation,
and labor costs are the County’s largest single expense. As such an overview of significant
changes is worthwhile. Please note that the CDEB changes are significant and were
discussed above. There are also a number of smaller changes [for example reclassifications,
title changes, reductions of a full-time equivalent (FTE) by a small portion such as .2 FTE, or
unfunding of a vacant position] that don’t need prime real estate in this overview. For those
that want the fine detail of all personnel transactions, please see Budget Highlight #2,
Summary of Major Personnel Action.”
Overall, there was a net reduction in positions by 4.85 FTE. Of that reduction, 2.05 FTE are for
actions that have already occurred, including the elimination of Birth-to-Three (which is
becoming a contracted service) as per the 2026 budget directive (less 3.80 FTE) and the
addition of Economic Support Lead Workers during 2026 (plus 1.75 FTE). The other primary
reductions are as follows:
 Receptionist/Clerk from Health and Human Services (HHS) - Eliminate a vacant
position as operational efficiencies now allow the team to manage the workload without
the need to refill this role. (less 1.0 FTE)
 Court Services Specialist from HHS - A current employee in a 0.50 FTE position will be
transitioned into a vacant 1.00 FTE Court Services Specialist role. The 0.50 FTE will
then be eliminated as operational efficiencies to allow the team to manage the
workload without the need to refill the part-time role. (less 0.50 FTE)
New positions of note are as follows:
 Nurse Manager (night shift) to LHCC - Add a manager position to the night shift to
ensure continuous clinical oversight, staff support, patient safety, regulatory
compliance, and rapid decision-making during the highest-risk hours of operation.
(plus 1.0 FTE)
 Administrative Clerk II to the Clerk of Courts - A department restructure from 2026
eliminated 2 Clerk of Courts positions overall. One Administrative Clerk II is being
returned to the budget at the request of the courtroom judges to meet court demands.
This item has already been presented to committees. (plus 1.0 FTE)
 Legal Assistant I to District Attorney – Eliminate a 0.5 FTE, ARPA-interest funded
position while adding a 1.0 FTE position to assist the District Attorney's Office to
support the recent addition of an Assistant District Attorney (ADA) by the State and the
County’s addition of a Law Clerk in 2026. The Legal Assistant I essentially fills in the
vertical support structure for the new ADA that is necessary to aid in the rising
caseload and maintain the high standard of work. (net plus 0.5 FTE)

12

2027 County Administrator’s Budget Letter

Creative staffing decisions accepted from Department Heads that both add and delete
positions or address unique circumstances.
 Land Use and Resource Management (LURM) is looking to eliminate an Administrative
Clerk III, which allows the duties to be redistributed to other staff members. Those
positions will require a position reclassification but between both actions there is a net
1.0 FTE reduction.
 HHS is looking to eliminate a previously unfunded vacant Children and Families Case
Manager position and replace it with an added Mental Health Navigator position funded
50% from opioid settlement funding and 50% from an agreement with a local school
district. In the event the agreement with the school district is not reached, the position
will not be filled due to lack of funds. A net zero FTE change with a net zero levy impact
could result in significant program benefits for the County and the school district if the
partnership works.
 The Certified Nursing Assistants (CNA) Thrive program was presented to the LHCC
Board of Directors at their July 2026 meeting. CNA vacancies during critical weekend
hours are significant and have proven very challenging to fill. They create operating
problems for resident care and create significant management burden. Following the
results of an independent consultant’s assessment, the LHCC leadership team
presented the LHCC Board of Directors a series of strategies to address the
challenges. I am now recommending approval subject to an Administrative Hold.
Please see 2027 Budget Highlight #3 for the details about the CNA Thrive Program.
 A few continued ARPA-interest funded positions remain in the 2027 Administrator’s
Budget and are discussed in the 2027 Budget Highlight #4 regarding the conclusion of
American Rescue Plan Act (ARPA) funding. Each of them is scheduled to end during
2027 except for the Emergency Management Program Assistant. That position is one
that will require further review as part of the 2028 budget investigation plan that is
presented later in this document.
The Classification and Compensation Study and Health Insurance: The 2027
Administrator’s Budget provides, I believe, appropriate and sufficient funding for the County
Board to ultimately be able to implement pay plans and a compensation structure that meet its
pay philosophy and policy intent, which are both yet to be determined. It does this by
incorporating sufficient appropriations to accommodate a reasonable and appropriate acrossthe-board market adjustment and adjustments for individuals where the results of the review
determine their position merits an additional adjustment against the market.
Most classification and compensation studies do find that the majority of individuals are
appropriately classed and appropriately compensated by the current, existing compensation
structure. As a result, approximately eighty percent of the funding is already allocated to
department budgets. Approximately twenty percent, therefore, is appropriated as a lump-sum
amount. In conjunction with the County Board’s ultimate adoption of a new classification and
compensation plan, a long budget modification will need to be approved by at least two-thirds
of County Board Supervisors to reallocate the lump-sum appropriation as needed.

13

2027 County Administrator’s Budget Letter

Although employees are used to receiving across-the-board market adjustments, often
referred to as cost-of-living adjustments (which are actually a sub-category or component of
across-the-board market adjustments), annually at the start of the year, there is no absolute
rule as to when they occur. Labor contracts for example routinely have what are called “split
increases,” where part of the increase is provided at one point in the year and the remainder
at a later point in the year. There are lots of strategies and variables that can be employed or
adjusted to fairly implement a new pay structure as best accommodates the overall process.
Beyond just considering the cost of the study, the County has invested considerable time and
effort at the Human Resources, operating department, and employee levels in providing the
consultant with the information they need to move the process forward. The County Board
deserves and should expect ample time to make an informed and reasoned policy
determination.
The consultant, Cottingham Butler, is prepared to have its first meeting with the County Board
to discuss preliminary results and to present a discussion on pay plan philosophy and get
input and direction on the County Board’s thoughts on pay plan philosophy. They will then go
away for a bit and come back with a series of recommendations and documents as provided
for by our service contract. I did not want that process to interfere with the September regular
committee meetings where the proposed 2027 Administrator’s Budget is presented and
discussed. Nonetheless, to keep things moving and to have some initial discussions while the
2027 budget remains under deliberation, I have recommended the County Board Chair call a
special Committee of the Whole meeting to focus on this topic and hear from and provide
input to Cottingham Butler. That meeting is tentatively scheduled for Monday, September 28th,
at 5:00 p.m. That allows for the potential for further discussion at the October Human
Resources Committee meeting or other committees as determined appropriate.
One additional item worth addressing under this topic is not addressed directly in this budget
but could be addressed by separate action by the County Board that would happen
concurrently with the adoption of the budget. This is a topic that could begin discussion at the
September and October Human Resources Committee meetings. The issue has to do with
health insurance adjustments. The expectations for adjustments to the 2027 health insurance
plan and health insurance ratios and rates were provided to the Human Resources Committee
in July, and they have not changed in this budget as it is being presented. Therefore, if you
want to see that detail, please consult the 2027 Budget Highlight #5 titled “Health Insurance
Plan Changes and Fund Overview.”
Health insurance plans and rates are adjusted at the start of the year. Employees pay their
employee share of the premium the month prior to coverage, meaning an employee pays in
December for the coverage they receive in January, etc. Relative to the Classification and
Compensation Study results, if the County Board does not fully complete their review and
adoption and then Human Resources and Finance have not completed the administrative
steps of implementing County Board approved pay plan prior to budget adoption in early
November, which I do not anticipate will occur, employees will experience health insurance
contribution increases prior to receiving the typical January wage adjustment. That does

14

2027 County Administrator’s Budget Letter

usually happen already for December, but the wage adjustment has typically been approved.
The employee knows it is coming.
As part of the budget adoption and the timelines for the classification and compensation plan
process, I am recommending the County Board consider delaying implementation of the
increased employee share of health insurance rates beginning with the anticipated December
increase. The 2026 classification and compensation study implementation and health
insurance contingency appropriations are sufficient to fund up to a four month delay in health
insurance premium increases. The Health Insurance Fund, however, needs to be made whole
for the anticipated revenue. The County Board could approve a resolution in conjunction with
the adoption of the 2027 budget to transfer these 2026 funds to the Health Insurance Fund.
Departmental Highlights:
From many perspectives, the Sheriff’s Office is the largest department in the County. I expect
it is also one that could warrant interest by residents. As such, a Budget Highlight story will be
prepared for presentation on the website and offered to the Executive Committee in October.
Following is a list of a few items that are likely to be included in that document.
 The Communications Study, is very near completion, and the Sheriff’s Office has
requested no specific, related budgetary impacts at this time.
 The CIP reduced the number of squad cars being purchased from ten to seven. With
prior approvals still in process, the overall thought is 27 squad cars instead of 30 over
the next three years. The reduction of three squad cars reflects a reaction to the low
mileage and age of some recent cars being auctioned, which is partly due to added
squad life that results from insurance-funded squads acquired as a result of a totaled
vehicle. Each squad was also reduced slightly in cost from the original requested
amount.
 The department has experienced significant technology cost increases stemming from
the communications system upgrade, the annual maintenance costs of recent software
acquisitions, and records system enhancements, for example.
 Overtime has been limited to approximately a 3 percent increase reflecting the same
level of overtime at an increased wage rate.
 Training has been similarly limited to the 2025 appropriation plus approximately 3
percent.
 Radio Tower revenue is a potential source of revenue for the future, so 2027 will involve
developing a plan to begin to monetize this asset.
Health and Human Services is our second largest department if you consider it from an
expenditure perspective. To get the full scope of changes, one should watch the full
presentation to be given to the Health and Human Services Committee or read the various
Budget Highlight stories that are or will be prepared. The following exemplifies part of what
you will hear about at the Human Services Committee.
 Intentional reductions in vacant staffing to redirect resources to more prioritized
services.
 Continued prioritization of efforts to avoid waiting lists in the Senior Nutrition program
which includes the Home Delivered Meals and the Congregate Meal Programs,

15

2027 County Administrator’s Budget Letter







including their recent pilot pop-up congregate sites. (See 2027 Budget Highlight #6,
“Senior Nutrition Program.”)
Continued prioritization of Senior Support Services to try to reduce the wait lists for the
Caregiver Support Program/Respite Care and Supportive Home Care programs.
Funding Youth Corrections from prior year savings set up in a contingency fund as
provided for by a recent ordinance change (and discussed above).
A planned full review during 2027 of the successful Crisis law Enforcement Liaisons
Program to investigate strategies for program sustainability in the face of reduced
revenues.
Expanded opioid initiatives using the court settlement funding. (See 2027 Budget
Highlight #7, “Opioid Settlement Fund Use.”)

The Capital Improvement Plan (CIP) will be presented in detail to the Public Works
Committee. The CIP is too large to summarize everything here, so I will only reference my top
three noteworthy items.
 The decision on how to move forward to address the aging Government Center
building remains the biggest CIP news the County has, but presentation of the
proposed 2027 Administrator’s Budget doesn’t really provide for any significant
updates. A consultant has been hired to work on the assessment requested earlier this
year by the Public Works Committee, so there will not be a full update until that study
is done. Nonetheless, the significance of this project will warrant a Budget Highlight
story summarizing the Government Center Project components as reflected in the CIP
as provided. I anticipate this being provided to the Public Works Committee in
September or October.
 The CIP incorporates highway network repair and maintenance. It is a comprehensive
program with a lot of detail that is provided to the Public Works Committee, but for
those that want to learn more about it and get a good explanation of what it strives to
achieve, please see 2027 Budget Highlight #8, “County Highway Network – State of
Good Repair Overview.”
 The CIP incorporates a proposed $1,000,000 allocation from 2025 yearend close out
for the purpose of funding a 10-year plan to replace small culverts. These small
culverts flew under the State’s radar. The State only recently identified the potential
magnitude of ongoing maintenance, repair, and replacement costs for culverts less the
six feet in diameter. Funding the 10-year program with a transfer of funds ensures small
culvert issues do not negatively impact the full road maintenance program. (See 2027
Budget Highlights #9, “County Highway Network – Small Culverts.”)
The 2028 Budget and Planning for Controlled Service Contraction: I began this
presentation noting that “The 2027 Administrator’s Budget is largely status quo in many
respects. Programs are largely sustained. Staffing is largely maintained, with a small overall
decrease. It is, in many respects, a pretty straight forward budget.” I called out CDEB as being
in a unique position in the budget, while the classification and compensation study, a major
undertaking, is mainly a simple, lump-sum allocation at this point. The end result with the
2027 budget – what we are buying and doing – is largely straight forward.

16

2027 County Administrator’s Budget Letter

I spent a lot of time discussing how we were able to do that. I detailed the revenue actions that
I said “comprise the primary highlight of the 2027 budget.” These actions allowed the
proposed 2027 Administrator’s Budget to be largely status quo but also positioned the
operating budget at the boundary of sustaining current operations within the levy limits. My
last two budgets warned that ending up in this position was an inevitable result of levy limits.
To remain a straightforward budget in 2027, we squeezed over $2.3 million of additional
operational capacity out of the existing budget. The cushion is entirely absorbed. After
multiple years of warnings, I have identified an impending fiscal challenge for the immediate
future years. Turns out, the sub plot for the County’s 2027 budget is what to do about the
2028 budget. As promised at the outset of this budget letter, I will present a proposal for
addressing the challenge head on.
The 2025 and 2026 budgets focused on “stability and sustainability.” It was the variety of
proactive steps the County took in those and recent years that have supported our financial
position and allowed us to absorb the brunt of the levy limit without dramatic, negative
impacts on services. We must maintain a focus on stability and sustainability and continue the
practice of proactive action. This is nothing new. The County did the same thing around the
2010 period of economic downturn when the decision was made to eliminate debt. Many
other communities long ago reached the position we find ourselves in today.
I propose that the County commence a process of planning for controlled service contraction.
In 2026, a proposal to convert an employee run program to a contractual service created
significant angst despite saving money and nobody losing employment. That suggests to me
that to make a series of tough decisions, we will benefit by beginning the process early. We
need to be comprehensive, and we need detail. The County Board then needs time to
consider its options, alternatives, and priorities, so it can establish its policy directives.
Starting this process in September of next year at my budget presentation will not give you
the necessary time. For the 2028 budget, the current process of starting high-level budget
discussions in June and July will also not give you adequate time or be in the County’s longterm interest.
I propose that staff will spend December through early March pulling together a
comprehensive list of what Walworth County can control. Afterall, a budget is just a list of
revenues and expenditures. Some things we have no control over and must simply react to.
Some things we have limited control over, but we can alter those portions within our reach.
Other areas are fully within our control. Identifying and understanding mandated and nonmandated services and service levels becomes critical. Additionally, considering our own
priorities between programs becomes necessary. Looking at alternative revenue sources,
shared costs, program redesigns, and higher or different fees. Developing a fiscal analysis of
the potential 2028 shortfall will also be critical. Afterall, we need a target. An expanded
version of the discussion as to what we control will be provided in a separate Budget Highlight
story. This will be a preliminary compilation in advance of in-depth engagement with
Department Heads.

17

2027 County Administrator’s Budget Letter

I propose that the County Board consider a Committee of the Whole meeting in conjunction
with its regular March meeting to receive a presentation that outlines this big picture. The
County Board can then delegate certain topics and issues to committees to address from
March through June. There would be time for requested analysis and public engagement. The
County Board can then decide to direct committees to provide me with final guidance in July
or another Committee of the Whole can occur. Alternatively, the County Board may determine
that Committees should resolve their discussions before June, so that the County Board can
have June and July Committees of the Whole. That decision may be determined later based
on how the process plays out, but, ultimately, the goal should be a prioritized list of strategies,
recommendations, or directives addressing the County’s future vision of stability and
sustainability
The fiscal challenge is real, but it is manageable if we start working on it promptly in 2028.
The more time the County Board gives itself to consider alternatives and priorities, the more
time departments will have to act, respond to, and support the County Board. Ultimately, by
the County Board giving itself time, the more satisfied you will be with your final policy and
2028 budget determinations.
The County’s Strategic Plan Overview, Vision Statement, and SWOT Analysis: Typically,
at this time, my budget letter includes a draft of the Strategic Plan Overview, a copy of the
Vision Statement, and an updated SWOT (strengths, weaknesses, opportunities, and threats)
Analysis. They have been excluded at this time pending some initial guidance on my
recommendation to undertake a year-long process of planning for controlled service
contraction. I think that process may significantly impact the information that would otherwise
be in those drafts. It would be my goal to potentially have the draft SWOT available for
October committee meetings. The Strategic Plan Overview would then be completed after
adoption of the 2027 budget with the goal of its inclusion in the published final budget book.
2027 “Budget Highlights”
The following table provides a list of Budget Highlights, each numbered for easy reference,
which immediately follow this letter in the form of budget stories to better understand the
2027 budget. Budget Highlights 10 through 12 are incorporated in the 2027 Administrator’s
Budget document but were not referenced in the budget letter itself.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.

Property Tax Levy and State’s Levy Limit Cap
Summary of Major Personnel Actions
Certified Nursing Assistant (CNA) Thrive Initiative
Conclusion of American Rescue Plan Act (ARPA) Funding
Health Insurance Plan Changes and Fund Overview
Senior Nutrition Program
Opioid Settlement Fund Use
County Highway Network – State of Good Repair Overview
County Highway Network – Small Culverts
Strategic Use of Budgeted Reserves and Contingencies
Budget Process Calendar of Events

18

2027 County Administrator’s Budget Letter

12. Administrative Holds
Additional Budget Highlights referenced as upcoming.
• Sheriff’s Office Budget Overview and Highlights
• Government Center Project Components in the CIP
• Examples of the Extent of County Budgetary Control
Conclusion: This was a particularly challenging budget, which seems odd to say since I have
repeated that it is a very straight forward budget. Significant effort went in to squeezing $2.3
million out of the existing budget. Departments took very seriously my challenge to find or
make savings. The CDEB budget presented the biggest challenge because the State has
given us a large set of uncontrollable constraints. When we started, I did not initially recognize
that the 2027 budget was very much about positioning ourselves for the 2028 budget. It was
about finding that place of stability and sustainability for one more year to give us time to
proactively commence a process of planning for controlled service contraction. The “straight
forward” 2027 Administrator’s Budget, I believe, succeeds in that regard.
Lastly, I would like to acknowledge and thank all of the department heads for their work on
this budget. Many had to spend extra time this year and dig deeper into their own internal
budget processes to achieve the results you were presented with this evening. I would like to
thank Human Resources Director Kate Bishop and her staff for the in-depth review of all of the
position requests and changes, all while trying to support the consultant on the classification
and compensation study. Public Works Director Rich Hough and all of the Public Works
management team spend months pulling together the details required for compiling and
creating the CIP. One could argue that the unsung heroes in the process are the Finance
Department’s team of accountants that support the operating departments. Finally, none of
this would have been attainable without the dedication and professionalism of Finance
Director Jessica Conley and Comptroller Todd Paprocki. It says “Administrator’s Budget” on
the cover, but it is – without a doubt – a product of intense teamwork.
Respectfully Submitted,

Mark W. Luberda
County Administrator

19

2027 Budget Highlight #1
Property Tax Levy and State’s Levy Limit Cap
The property tax levy of $65,265,253 is the largest single revenue source, funding
34.4% of Walworth County’s budget. While an important funding source, it is largely an
uncontrollable revenue source. Wisconsin’s strict levy limits in effect since 2011, place
significant constraints on the growth of the County property tax levy, especially since
Walworth County does not borrow. The County can only increase its operating property
tax levy for general government purposes by the increase in “net new construction”
occurring in the County each year, and not for general inflation or the increase in the
value of your property. For the 2026 property tax levy, which funds the 2027 budget,
this limit is a 1.346% increase.
The County’s property tax levy is often the primary concern of individuals when
evaluating the County’s budget given how it directly affects their own property tax bill.
While the main “operating” line of the County’s levy limit is limited, how it affects each
property is difficult to calculate independently. Many factors affect your tax bill
calculation including; 1) the location of new construction compared to where you reside,
2) the State’s assessment of your municipality’s equalized value, 3) the assessed value
change of your property compared to others in your municipality, and 4) levy changes
by other taxing districts. The applicable school and municipality typically receive the
largest portions of your property tax bill. The County property tax levy is, on average,
approximately 20 percent of the total property tax levy paid by property owners, again,
dependent on where you live in the County. This makes it difficult to predict, even when
you monitor all factors. A summary of the County’s 2026 levy for fiscal year 2027 is
presented in Figure 1.
Figure 1
2026 LEVY for FISCAL YEAR 2027
2026 Administrator’s
Levy

Equalized
Valuation

Levy

%
Change

Average
Mill Rate

1.35%

1.842919

Uniform County Levy:
Operating

30,854,372,800

56,862,124

Non-Uniform County Levies:
Not Currently
Library
2,046,592
Available
Children with Disabilities
Not Currently
6,356,537
Education Board
Available
Total Levy

65,265,253

0.30% 0.066331*
7.84% 0.206017*
1.92%

2.115267

*Mill rates are calculated based on the uniform equalized valuation until the
non-uniform valuations are known.

While the largest line, the operating levy, is limited to the 1.346% levy limit. Exceptions
to the allowable levy increase include the public library system and the Children with
Disabilities Education Board (CDEB), also known as Lakeland School, which are levy
lines only applied against properties in areas who receive these County services. For
example, if your municipality meets the statutory levy requirements for its own library,

20

2027 Budget Highlight #1
Property Tax Levy and State’s Levy Limit Cap
you will not share in this library levy. The increase in the tax for public library service of
0.30%, the increase in the CDEB levy of 7.84%, and the operating line of 1.346% result
in a total levy adjustment of 1.92%. To learn more about the CDEB increase, please see
the 2027 County Administrator’s Budget Letter.
Figure 2
2025 LEVY for FISCAL YEAR 2026
Equalized
Valuation

2025 Adopted Levy

Levy

%
Change

Average
Mill Rate

1.33%

1.977991

Uniform County Levy:
Operating

28,363,312,100

56,102,381

Non-Uniform County Levies:
Library

16,450,622,800

2,040,384

4.65%

0.124031

Children with Disabilities
Education Board

27,640,602,221

5,894,374

1.89%

0.213253

64,037,139

1.49%

*

Total Levy
*The average county mill rate is 2.257745.

Figure 2 above allows for a comparison between the 2026 levy for fiscal year 2027 and
the 2025 levy for fiscal year 2026.
Figure 3
Property Tax Levy Historical Summary
Total
Levy
Debt
%
Operating
CDEB
Library
TOTAL
Service
Change
51,496,636
6,495,581 906,144
1,687,276
60,585,637
(1.86)%
51,119,602
6,072,523
1,714,727
58,906,852
(2.77)%
51,988,981
6,144,741
1,836,087
59,969,809
1.80%
52,734,247
6,230,768
1,816,465
60,781,480
1.35%
53,323,853
5,922,040
1,849,347
61,095,240
0.52%
54,270,505
5,647,231
1,800,675
61,718,411
1.02%
55,105,827
5,372,769
1,861,419
62,340,015
1.01%
55,364,757
5,785,098
1,949,652
63,099,507
1.22%
56,102,381
5,894,374
2,040,384
64,037,139
1.49%
56,862,124
6,356,537
2,046,592
65,265,253
1.92%
* Annualized Midwest region Consumer Price Index, 2026 through June
Levy

Levy
Year
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026

Inflation
%
Change*
1.66%
1.92%
1.49%
0.95%
5.08%
7.99%
3.80%
2.69%
2.78%
3.51%

A historical perspective in Figure 3 demonstrates the County’s levy increase percent
has likely remained far below the percent growth in value of your property, as well as
many other “bills” you receive that grow, at least in part, with inflation. The County
experiences increased operational inflation but is forced to identify efficiencies, limit or
even eliminate services, or find other revenue sources to fund operations.

21

2027 Budget Highlight #2
Summary of Major Personnel Actions
Position Changes Affecting The Authorized Full-Time Equivalent (FTE) Count
Table 1. Position Additions, Increases, Eliminations, and Decreases
Department
2026 Original Budget
Position Title

2027 Administrator's Budget
FTE

Position Title

FTE

Budget Change
FTE
$ Amount
Change
Change

Children with Disabilities Education Board
Assistant Principal
1.00 N/A
(1.00) (153,572)
Reason: Eliminate the vacant Assistant Principal position. Duties will be redistributed to various staff
members.
Teacher
1.00 N/A
(1.00)
Reason: A previously unfunded Teacher position is eliminated from the 2027 budget. No new savings
will result in 2027 as a result of the position being previously unfunded.
Clerk of Courts
N/A
Administrative Clerk II
1.00
1.00
66,062
Reason: A department restructure from 2026 eliminated 2 Clerk of Courts positions overall. One
Administrative Clerk II is being returned to the budget at the request of the courtroom judges to meet
court demands.
District Attorney
Legal Assistant I
Legal Assistant I
1.00
1.00
63,535
Reason: Add position to assist the District Attorney's Office to support the expanded team of attorneys
provided by the State, aid in the rising caseload, and maintain the high standard of work.
Recovery Grants
Legal Assistant I
0.50 N/A
(0.50)
(31,651)
Reason: Eliminate position assisting the District Attorney's Office effective January 1, 2027. Workload
may be covered by a casual employee to be funded with ARPA interest for approximately 6 months at a
cost of $11,291.
Administrative Clerk III (HR)
1.00 N/A
(1.00)
(70,779)
Reason: Eliminate vacant position and return the intern program that Human Resources chose not to
utilize while having the Administrative Clerk III position. In 2027, the intern will be funded for $11,063
with ARPA interest.
Health and Human Services
Children & Families Case
Children & Families Case
Manager
1.00 Manager
(1.00)
Mental Health Navigator
Mental Health Navigator
1.00
1.00
103,003
Reason: Eliminate a previously unfunded vacant Children and Families Case Manager position and
replace with the addition of a Mental Health Navigator position funded 50% from opioid settlement
funding and 50% from an agreement with a local school district. In the event the agreement with the
school district is not reached, the position will not be filled due to lack of funds.

22

2027 Budget Highlight #2
Summary of Major Personnel Actions
Position Changes Affecting The Authorized Full-Time Equivalent (FTE) Count
Table 1. Position Additions, Increases, Eliminations, and Decreases
Department
2026 Original Budget
Position Title

2027 Administrator's Budget
FTE

Position Title

FTE

Budget Change
FTE
$ Amount
Change
Change

Health and Human Services (continued)
Receptionist/Clerk
1.00 Receptionist/Clerk
(1.00)
(71,491)
Reason: Eliminate vacant position as operational efficiencies now allow the team to manage the
workload without the need to refill this role.
Court Services Specialist
0.50 Court Services Specialist
(0.50)
(47,983)
Reason: The current employee in the 0.50 FTE position will be transitioned into the vacant 1.00 FTE
Court Services Specialist role. The 0.50 FTE will then be eliminated as operational efficiencies allow
the team to manage the workload without the need to refill the part-time role.
Lakeland Health Care Center
Nurse Manager (NOC)
- Nurse Manager (NOC)
1.00
1.00
120,599
Reason: Add a manager position to the night shift to ensure continuous clinical oversight, staff support,
patient safety, regulatory compliance, and rapid decision-making during the highest-risk hours of
operation.
Land Use and Resource Management
Administrative Clerk III
1.00 Administrative Clerk III
(1.00)
(69,687)
Reason: Eliminate vacant Administrative Clerk III position. Duties will be redistributed to other staff
members who will require a position reclassification (see Table 4).
Medical Examiner
Deputy Medical Examiner
0.80 Deputy Medical Examiner
1.00
0.20
8,074
Reason: Increase one 0.80 FTE to a full time position for better coverage of calls and succession
planning purposes, for a total of 2.60 Deputy Medical Examiner FTEs in the department. The increased
position allows for a reduction of $5,193 in on-call and per diem costs with more scheduled staffing
available which is netted against the position cost of $13,267.
Total Increase (Decrease) in Positions:

(2.80)

Position changes have an effective date of January 1, 2027 unless otherwise indicated above.

23

(83,890)

2027 Budget Highlight #2
Summary of Major Personnel Actions
Position Changes Affecting The Authorized Full-Time Equivalent (FTE) Count
Table 1. Position Additions, Increases, Eliminations, and Decreases
Department
2026 Original Budget
Position Title

2027 Administrator's Budget
FTE

Position Title

FTE

Budget Change
FTE
$ Amount
Change
Change

Position Eliminations in 2026 Budget Effective January 1, 2027
Health and Human Services
Occupational Therapist
(0.80)
Physical Therapist
(1.00)
Speech Therapist
(2.00)
Reason: Birth to Three program moved to contracted services for an annualized savings of $191,522
effective January 1, 2027. This does not first appear as a budgeted savings until the 2027 budget.
(3.80) (191,522)
Total Increase (Decrease) in Positions:
Position Additions during 2026, prior to the budget process beginning
Health and Human Services
Economic Support Lead Worker
1.75

172,814

Reason: A new supplemental nutrition assistance program (SNAP) quality assurance grant received
mid-year 2026 has resulted in the mid-year creation of these positions which are fully funded by this
new grant.
1.75
172,814
Total Increase (Decrease) in Positions:
Net (Decrease) in Positions Since 2026 Adopted Budget:

24

(4.85)

(102,598)

2027 Budget Highlight #2
Summary of Major Personnel Actions
Position Changes Not Affecting Total Authorized FTE Count

Position Title

Table 2. Positions Transferring Between Departments
2026 2027
Departments
FTE
FTE

Change
-

There were no transfers between departments for the 2027 budget.
Net FTE Change

-

Table 3. Position Retitle Only Changes
Department
2026 Original Budget
Position Title

2027 Administrator's Budget
Position Title

District Attorney
Victim/Witness Service Provider Victim/Witness Specialist
Reason: Title aligns with industry standard.

2.00
Net FTE Change

Position changes have an effective date of January 1, 2027 unless otherwise indicated.

25

2027
FTE

-

2027 Budget Highlight #2
Summary of Major Personnel Actions
Position Changes Not Affecting Total Authorized FTE Count
Table 4. Position Reclass Changes
Department
2026 Budget Details
Position Title

2027 Budget Details
FTE

Position Title

FTE

$ Amount
Change

Land Use and Resource Management
Administrative Clerk II
2.00 Admininstrative Clerk III
2.00
9,589
Reason: One Admin Clerk III was eliminated (see Table 1). The remaining Administrative Clerk II
positions will become Administrative Clerk III's to assume the higher level of duties. Positions increase
one pay grade.
Information Technology
IT Project Manager
1.00 IT Enterprise Solutions Manager
1.00
13,752
Reason: Duties have been expanded which warrant higher job classification. Existing exempt position
removed from 14I and reclassified position added to 16I.
Health and Human Services
Economic Support Specialist
1.00 Economic Support Lead Worker
1.00
12,025
Reason: Reclass and retitle one Economic Support Specialist to be a lead position. Position increases
from 12H to 13H. This provides the department with a total of 20 Economic Support Specialists and
5.75 FTE Lead positions.
Public Works
Business Office Coordinator
1.00 Business & Logistics Supervisor
1.00
3,613
Reason: Reclass and retitle to allow coordinator to supervise business office staff and take on
additional duties related to coordinating logistics for the department. Salaried position increases from
14M to 15M.
Net Change

-

Position changes have an effective date of January 1, 2027 unless otherwise indicated above.
Reclass: Change to pay range of specified position which may also include change to title, if
deemed appropriate.

26

38,979

2027 Budget Highlight #2
Summary of Major Personnel Actions
Position Changes Affecting Funding of Authorized FTE
Table 5. Newly Unfunded, Underfunded, or Underclassed Positions
Department
2026 Original Budget
Position Title

2027 Administrator's Budget
FTE

Position Title

FTE

Unfunded
Amt (New)

Children with Disabilities Education Board
Teacher
1.00 Teacher
1.00
(74,553)
Reason: Unfund currently vacant Art Teacher position for full year. Position left vacant for future
years unless increased tuition-based students require addition of Teacher.
Occupational Therapist

1.00

Occupational Therapist

1.00

(22,145)

Reason: Unfund 0.20 FTE of position to accommodate employee underfill request since August
2026 change within Administrator's authority as allowed per County Ordinance 15-19. Employee may
be required to go full time if more student needs arise.
Speech-Language Pathologist

1.00

Speech-Language Pathologist

1.00

(8,276)

Reason: Unfund 0.25 FTE of position to accommodate employee underfill request since August
2026 change within Administrator's authority as allowed per County Ordinance 15-19. Employee may
be required to go full time if more student needs arise.
Director of Pupil
1.00 Director of Pupil
1.00
No change
Services/School Psychologist
Services/School Psychologist
Reason: Continue to unfund position as services are currently contracted services. Retain position
in the event contracted services need to be replaced by actual staff.
Teacher - Visually Impaired
1.00 Teacher - Visually Impaired
1.00
(48,000)
Reason: Unfund position, as services are currently contracted during 2026, until 2027-2028 school
year begins.
Teacher
1.00 Teacher
1.00
(48,000)
Reason: Unfund currently vacant Teacher position in 2027 until 2027-2028 school year begins.
Sheriff's Office
Detective

1.00

Detective

1.00

N/A

Reason: Current employee is on military leave with the potential to return as soon as October 1,
2026. In the event the individual returns, the next vacant Detective position will be eliminated per
Resolution #03-04/24 Authorizing the Creation of a Detective Position in the Sheriff's Office . This
position was unfunded last year and is returning to the budget using fund balance for the allowable
reason of an expected end to the position.
(200,974)
Total New 2027 Savings in Unfunded Positions:
Positions Underfilled in Previous Years and Remaining Underfilled for 2027
FTE
Department
Position
Senior Accountant
Printing Coordinator
Registerd Nurse-Mental Health

0.20
0.25
0.10

Lakeland Health Care Center/Health and Human Services
Treasurer
Health and Human Services

0.55
27

2027 Budget Highlight #2
Summary of Major Personnel Actions
Position Changes Affecting Funding of Authorized FTE
Table 6. Reallocate FTE with no Change in Total Authorized FTE
Department
2026 Original Budget
Position Title

2027 Administrator's Budget
FTE

Position Title

FTE

Amount
Change

Lakeland Health Care center
Certified Nursing Assistant
1.60 Certified Nursing Assistant
1.60
54,238
Reason: Combine two 0.30 FTEs and two 0.50 FTEs to make two 0.80 FTEs with benefits and
therefore a greater budget allocation to accommodate more desirable positions for recruitment.
RN (Registered Nurse)
0.90 RN (Registered Nurse)
0.90
17,687
Reason: Combine one 0.40 FTE and one 0.50 FTE to make one 0.90 FTE with benefits and
therefore a greater budget allocation to accommodate a more desirable position for recruitment.
71,925
Total Cost (Savings) in Reallocated Positions:

28

2027 Budget Highlight #3
Certified Nursing Assistant (CNA) Thrive Initiative
Certified Nursing Assistant (CNA) Thrive Initiative
Lakeland Health Care Center (LHCC) faces persistent weekend staffing gaps and
absenteeism challenges that drive overtime, crisis pay premiums, and contracted
agency utilization while degrading care continuity and staff morale. The CNA Thrive
initiative integrates three strategies, Reliable Care Champions, Weekend Warriors, and
Care Merge, to stabilize coverage, improve culture and engagement across all shifts,
and strengthen recruitment and retention.
Absenteeism and Weekend Fragility
Absenteeism in long-term care is a well-documented challenge that disrupts resident
care, strains resources, and increases costs. In 2025, LHCC had to navigate over 500
CNA and nurse call-ins. Weekends are where these risks concentrate. Lower baseline
staffing and variability in staff familiarity increase workload and stress for those on duty.
Attendance & Cost Trends
CNA Call-Ins
CMA Call-Ins
LPN Call-Ins
RN Call-Ins
Crisis Pay
Overtime

2024
392
6
50
18
$49,422
$420,495

2025
496
10
27
15
$71,277
$471,792

Initiative Overview
CNA Thrive comprises three standalone, but complementary strategies:
• Reliable Care Champions applies a non-punitive, recognition-based attendance
program with incentives and supportive interventions.
• Weekend Warriors designates sixteen 0.20 FTE CNA/LPN/RN positions as
weekend‑only roles with a targeted hourly premium to stabilize weekend coverage.
• Care Merge consolidates six part‑time CNA/RN positions into three full‑time roles to
improve hiring competitiveness and care continuity with no net FTE increase.
Strategy 1: Reliable Care Champions
Absenteeism drives overtime costs, staff burnout, turnover, and ultimately impacts
resident care. Punitive attendance policies have not had the desired impact. Positive
reinforcement, supportive interventions, and environment improvements work better.
Core Principles:
• Reward strong attendance without penalizing verified illness or FMLA.
• Allocate resources to incentives and staff experience enhancements.
• Make recognition visible, meaningful, and frequent.
• Address burnout drivers such as workload and skill development.

29

2027 Budget Highlight #3
Certified Nursing Assistant (CNA) Thrive Initiative
Reliable Care Champions includes a tiered, non-punitive attendance incentive program:
• Tier 1 – 1 Month: $100 stipend, Access to “Champions Lounge” (utilizing employee
recognition funds)
• Tier 2 – 3 Months: $250 stipend, recognition pin
• Tier 3 – 6 Months: $500 stipend, county‑branded item, priority scheduling
• Tier 4 – 9 Months: $750 stipend
• Tier 5 – 12 Months: $1,000 stipend, plaque, County Board recognition
Total Estimated Cost: $30,850
Strategy 2: Weekend Warriors
Weekend shifts are the most difficult to staff. Vacancy and call-in rates spike, creating
operational strain and elevating risk for residents and staff. This proposal designates 16
existing (and largely vacant) 0.20 FTE CNA/LPN/RN positions as Weekend Warriors,
every-other-weekend roles attached to a $10 hourly premium.
Weekend premiums help remove a key market barrier for candidates who prefer
weekend work, expanding the applicant pool for our most vulnerable shifts. By
stabilizing weekend coverage, we reduce the need to operate in “crisis mode” where
nursing leadership scrambles to fill shifts, authorizing crisis pay and overtime,
negotiating with staff to take on extra hours, and connecting with contracted nursing
agencies. Equally important, consistent staffing lowers the risk of adverse events linked
to short staffing and reliance on unfamiliar agency personnel.
Total Estimated Cost: $77,782
Strategy 3: Care Merge
Several part-time CNA and nursing positions remain vacant while the current labor
market favors full-time roles with stable hours and benefits. Care Merge consolidates six
part-time CNA and RN positions into three full-time roles to improve hiring
competitiveness, strengthen consistency and resident care quality, reduce agency
reliance, and improve operational stability.
Total Estimated Cost: $73,127
Personnel‑Related Impacts
The CNA Thrive structure may raise internal equity concerns, as these positions receive
additional incentives for performing similar work. However, these premiums are limited
to roles that have been chronically vacant and to shifts historically viewed as undesirable.
CNAs and nurses remain in short supply, and targeted incentives are necessary to fill
long-standing vacancies. Furthermore, CNAs specifically have the most direct impact
on resident experience and regulatory performance, making strategic investment in
staffing these roles essential.

30

2027 Budget Highlight #3
Certified Nursing Assistant (CNA) Thrive Initiative

Financial Implications (Summary)
For 2027, overtime budgets for CNAs and nurses are reduced. Additionally, budgeted
payroll savings have been increased to $362,000. This represents the maximum
allowed by ordinance, but still well below the $1million payroll returns from 2025.
2026 Adopted
$101,960
$132,600
$132,600
$183,600
$50,000

2026 Projected
$100,000
$114,000
$95,000
$192,000
$150,000

2027 Proposed
$101,960
$115,350
$105,350
$157,100
$130,000
$30,850
$77,782
$73,127

Payroll Savings

($150,000)

($150,000)

($362,174)

Total

$450,760

$501,000

$429,345

Crisis Pay
RN Overtime
LPN Overtime
CNA Overtime
Agency Costs
Reliable Care
Weekend Warriors
Care Merge

31

2027 Budget Highlight #4
Conclusion of American Rescue Plan Act (ARPA) Funding
Background
State and local governments received federal funding to respond to the Covid-19 public
health emergency with the American Rescue Plan Act (ARPA) State and Local Fiscal
Recovery Funds (SLFRF) signed into law on March 11, 2021. Walworth County was
allocated $20,175,141 with a spend down deadline of December 31, 2026. In 2023,
additional funding entitled Local Assistance and Tribal Consistency Fund (LATCF)
allocated the County $100,000 for use on any governmental purpose except for
lobbying activities without a specific deadline. This money remained largely unspent at
the start of the 2027 budget preparation season. While not required, the County
maintained these revenue sources in a “Recovery Grants” special revenue fund and
separately accrued interest earnings on the unspent grant funds. The ARPA interest
(estimated $2,034,000) has been utilized in a similar manner to the ARPA grant.
Community Impacts
Walworth County incorporated these funds into budgets (2021 through 2027) to assist
citizens and organizations with both immediate and long-term needs. The County’s
actual results were reported quarterly to the U.S. Treasury in seven federal categories:
Public Health ($1,883,288): Examples include mental, physical, or economic assistance
programs for students and schools, jail inmates, County employees, and the creation of
the County’s crisis liaison program. The crisis liaison program was transitioned into the
County’s operations to assist law enforcement with mental health related calls.
Negative Economic Impacts ($1,252,682):
Financial assistance to veterans, financial
coaching program, tourism, affordable
housing, and grants to 50 nonprofit
organizations in Walworth County.
Public Health-Negative Economic Impact
Public Sector Capacity ($408,351): Primarily
supplies and staff costs associated with the
County’s ability to respond to the pandemic.
Premium Pay ($218,792): Premium pay for
difficult to fill positions during the pandemic
including transit program drivers, dispatch, and
correctional officers.
Infrastructure-Broadband ($525,000): Working
through a state program, broadband companies
were able to obtain state and federal funding to
bring internet access quicker than would have
occurred without the aid provided.

32

2027 Budget Highlight #4
Conclusion of American Rescue Plan Act (ARPA) Funding
Revenue Replacement ($15,168,499): County government initiatives including staffing
costs, expansion of transit program and Sheriff deputy-assigned vehicles, road
construction, 911-system towers and radios for County and municipal agencies, park
improvements, medical support for low-income individuals, and court backlog costs to
name a few of the larger items.
Administrative Services ($718,529): Administrative support services of the grant.
2027 Budget Recommendations
The following recommendations have been made as part of the 2027 budget:
1) The Recovery Grants Fund will remain open until year end 2027. This will allow
further progress and spenddown of open projects. Projects or funds that remain at
the end of 2027 can be transferred to another appropriate fund with formal County
Board action. Interest will no longer accrue after the grant funding is spent in 2026.
2) The following ARPA interest projects are in the 2027 budget with remaining funds:
Sheriff’s Office: Emergency Management Program Assistant
District Attorney: Admin. Clerk III (casual 20 hrs/wk for 6 months)
Finance: Purchasing Admin Clerk III (casual 10 hrs/wk)
Human Resources: Intern
ARPA Interest Special Project Expense*
Total 2027 Estimated Remaining ARPA Interest

$ 95,306
11,291
14,990
11,630
100,000
$233,217

*The special project expense account will be adjusted at the beginning of the year to actual
amount remaining to allow continued spending with appropriate budget action.

The three largest ARPA interest projects currently in progress include; 1) the twoyear economic development program including development of a county-wide job
advertising website with our partner the Walworth County Economic Development
Alliance ($217,432), 2) expansion of workforce housing units owned and rented by
the Walworth County Housing Authority ($840,000) with $160,000 provided
previously from the grant, and 3) capital support of local emergency medical
services (EMS) municipal agencies ($400,000).
3) In September 2026, the Finance Committee will consider budget action for $30,975
of LATCF funding for the purchase of 15 automated external defibrillators (AEDs).
The remainder of the LATCF funding is proposed to be allocated to the following
2027 items:
Human Resources: New Recruiting Video
Government Center Training Lab Computer Replacements (15)
Grave Markers for Unmarked Graves at Potter’s Field/Hazel Ridge Cemetery
Total 2027 LATCF Funding

$25,000
14,250
6,809
$46,059

With the many valuable programs and projects funded through the Recovery Grants
Fund, the County and its citizens will continue to see benefits for many years to come.
33

2027 Budget Highlight #5
Employee Health Insurance Plan Changes and Fund Overview
Employee Health Insurance Plan Changes and Fund Overview
Introduction: Understanding Self-Insurance
Walworth County operates a self-insured health plan, meaning the County pays
employee medical claims directly rather than purchasing a fully insured policy from a
commercial carrier. This approach gives the County greater control over plan design,
cost management, and long-term financial stability. It also means annual health
insurance costs—both savings and increases—directly affect the County’s overall fund
performance.
Overview of Upcoming Changes
During the 2026 plan year, the County transitioned to a four-level premium structure,
which allowed for better equity among all health plan participants. Target ratios were set
as follows: 1x for employee (single), 1.8x for employee and child(ren), 2.2x for employee
and spouse, and 3x for family. To ease the burden on family plan coverage, which would
experience the most dramatic premium shift, the transition was to be completed over
two years to avoid one large increase in a single year. In 2027 that transition will be
completed and the target ratios will be met. With this change, employees may once
again see an increase, decrease, or no change at all to their monthly premiums. The
chart below, Figure 1, presents the monthly premium and shows the monthly change to
the County and employee.
Figure 1.
2027 Health Insurance Premium Rates and Shares
Difference 2027 to 2026: Rate Per Month
Tier 1 - Preferred Provider Organization (PPO)
Employee Difference Employee Difference Employee Difference
Single
to 2026
+ Spouse
to 2026 + Children to 2026
County Premium

$ 1,144.08 $

Employee Premium

$

Total Premium

127.12 $
1,271.20

78.84 $ 2,516.98 $
8.76 $
87.60

279.66 $
2,796.64

Family

Difference
to 2026

124.78 $ 2,059.34 $ (117.56) $ 3,432.24 $
13.86 $
138.64

228.82 $
2,288.16

(13.06) $
(130.62)

381.36 $
3,813.60

585.52
65.06
650.58

Tier 2 - High Deductible Health Plan (HDHP)
Employee Difference Employee Difference Employee Difference
Single
to 2026
+ Spouse
to 2026 + Children to 2026

Family

Difference
to 2026

County Premium

$

965.86 $

24.48 $ 2,124.90 $

13.50 $ 1,738.54 $ (161.72) $ 2,897.60 $

385.02

Employee Premium

$

107.32 $

2.72 $

1.50 $

42.78

Total Premium

1,073.18

27.20

236.10 $
2,361.00

15.00

193.18 $
1,931.72

(17.96) $
(179.68)

321.94 $
3,219.54

427.80

Other key changes for the 2027 Plan Year include:
• Deductibles for the high-deductible health plan will increase to $1,750 for the
single level and $3,500 for all other levels to remain compliant with IRS
regulations.
•

The high-deductible health plan (HDHP) will be amended to allow for first dollar
coverage of medically necessary supplemental and diagnostic breast imaging to

34

2027 Budget Highlight #5
Employee Health Insurance Plan Changes and Fund Overview
comply with the recently passed WI legislation: Gail’s Law. The PPO plan was
updated to meet Gail’s Law beginning in plan year 2026. However, federal HDHP
regulations prevented the County from implementing first-dollar coverage that
year without jeopardizing HSA eligibility. As a result, the HDHP will incorporate
this coverage beginning in the 2027 plan year.
•

For the PPO plan option, a $250 copayment will be added for non-emergent MRIs
that occur in a hospital setting while maintaining the current incentive program
that pays plan members $200 for using MH Imaging, hopefully driving members
to the more cost efficient option.

•

GLP-1 Medication for weight loss only will be excluded within the traditional
pharmacy coverage and will be sourced through the TRIA weight management
program. GLP-1 medication has become a top cost driver for health plans and
rapid cost growth is expected nationwide. Introducing this initiative can
potentially reduce or maintain costs related to GLP-1 medications and provide
additional oversight and compliance.

Impact on the Health Insurance Fund
This year’s rate changes reflect a careful balance between rising medical costs and the
County’s commitment to fiscal responsibility. Although health care expenses continue to
increase nationwide, the County’s self-insured structure allows targeted adjustments
rather than broad, market-driven premium spikes. The County will continue monitoring
claims trends, cost drivers, and employee needs to ensure the health plan remains both
financially sound and supportive of the workforce. The annual potential from premium
increases remains. With the balancing of the target ratio transition complete, more
consistent increases across the different premium levels may be expected beyond 2027;
however, there are many factors that may change these projections over the next year.
A primary goal of each budget is to stabilize the Health Insurance Fund and ensure that
the fund balances stay above minimum fund balance expectations per adopted policy.
Estimated fund balance projections through 2031 are outlined below in
Figure 2. As the cost of
Figure 2.
offering health
insurance continues to
rise more extensive
methods may need to
be researched and
deployed to ensure that
the County meets
those goals.

35

2027 Budget Highlight #6
Senior Nutrition Program
Outcomes, County Investment, and Community Impact
Walworth County’s Senior Nutrition Program, administered by Health & Human Services (HHS)
in partnership with Lakeland Health Care Center (LHCC), delivers congregate and
home-delivered meals that reduce hunger, strengthen social connection, and help older adults
remain healthy and independent. Walworth County has intentionally invested local levy dollars
and cross-department workforce capacity to elevate food quality, expand access, and eliminate
waitlists. In 2026, the program served roughly 60,000 meals, supported by 400+ volunteers, and
fully cleared its waitlist.
Program Overview and Mandate
Wisconsin’s senior nutrition programs operate under the Older Americans Act (OAA) and
Wisconsin Stat. 46.82, with local implementation through Aging Units and Aging and Disability
Resource Centers (ADRCs). Counties must organize and administer senior nutrition programming
using federal nutrition funds that are passed through to county Aging Units. While only an 11.1%
grant match is required, Walworth County invests substantially more than the minimum to meet
local need. Walworth County’s program offers both Congregate Dining Site Meals at six sites,
supplemented by quarterly pop-up dining events, and Home-Delivered Meals (HDM) that
combine appealing, nutritious meals with informal
social contact, supporting safety and independence
for homebound adults.
A County-Built Model: The HHS & LHCC
Partnership
In 2020, rising vendor costs and concerns about
quality led the County to move production in-house to
the Lakeland Health Care Center kitchen under the
Sustainable Kitchens Model. A state grant supported
staff training, menu upgrades, and tighter oversight.
Since then, the program has prioritized use of fresh
ingredients and scratch-made recipes. LHCC
residents receive the same fresh, nutritious meals
Senior Nutrition Program participants enjoy. In-house
production increases control over ingredients, menus,
and food safety. The program is nimble and able to respond to fluctuating food costs, ingredient
availability, and participant preferences. Current favorite menu selections include shrimp scampi,
a southwest steak salad with cowboy caviar, and tender beef tips served over mashed potatoes.
County Investment: Funding, Levy, and Overmatch
The Senior Nutrition Program blends federal/state aid with local levy and modest client donations.
In 2026, the program is operating with roughly $311,000 in grant funding, requiring a $28,000
(9%) county match. Actual levy contribution will likely eclipse $400,000, reflecting a significant
overmatch. For 2027, the projected levy impact is $430,000. The program budget reflects
continued investment in Home- Delivered Meals and Congregate Meals, with no waitlists
anticipated.

36

2027 Budget Highlight #7
Opioid Settlement Fund Use
Walworth County began receiving opioid settlement payments in 2022 as part of the
national litigation involving pharmaceutical manufacturers and distributors. The funding
comes with strict requirements and may only be used for opioid remediation. Allowable
activities must have the goal of preventing opioid misuse, expanding treatment,
supporting recovery, and mitigating the harms associated with opioid use disorders. All
expenditures must be reported to the Wisconsin Counties Association, which then get
reported forward to other parties to the litigation as required by the settlement
agreement.
Since the first payment arrived, the Department of Health and Human Services (HHS)
has taken a measured, multi-year approach to these investments. Our focus has been
on initiatives that expand access to mental health and substance use services,
strengthen prevention and harm reduction, and increase treatment capacity for those
most impacted by the opioid epidemic.
To date, Walworth County has received nearly $3 million. Another $4 million will be
disbursed to the County over the next twelve years. When considering interest, the
current plan is designed to sustain a similar annual spending level through 2038, while
retaining flexibility for larger, one-time investments if needed.
Major Initiatives and Investments
1. Prevention, Outreach, and Public Education
Settlement funds have supported countywide prevention and education efforts,
including:
• Creation of the Opioid Strategy Coordinator / Community Substance Use
Specialist position to lead community wide outreach, data coordination, and
harm reduction activities.
• Development of a stigma-reduction campaign and public awareness materials
about opioid misuse targeted to local employers.
• Narcan distribution and naloxone trainings including community-based
outreach and distribution
• Family support group funding, including a partnership with the TreeHouse.
• Development of the Opioid Fatality Review Team leveraging multiple
disciplines and partners to identify overdose trends.
• Purchase of drug testing materials, including fentanyl strips.
• Expanded Screening, Brief Intervention, and Referral to Services (SBIRT)
into four municipal juvenile courts to identify emerging risk factors.
2. Treatment and Recovery Services
Core treatment-related investments include:
• Medication-Assisted Treatment (MAT) partnerships and building internal HHS
capacity to use MAT.

37

2027 Budget Highlight #7
Opioid Settlement Fund Use
•
•
•
•

Recovery housing supports, including funding and case management support
for individuals requiring high levels of support.
Screening, referral, and treatment pathways for the homeless created in
partnership with Spirit of Hope.
Specialized Residential Treatment for youth impacted by parental opioid use.
Information Sharing with local health systems to identify people who experience
non-fatal overdoses and connect them with outreach.

3. Data, Evaluation, and Continuous Quality Improvement
Walworth County has invested in tools and evaluation activities to ensure high-quality,
sustainable programming:
• Collaborative regional gap analysis (Walworth, Jefferson, Rock Counties)
assessing treatment needs and system gaps—completed using settlement
funding.
• Partnership with UW-Madison UniverCity Alliance to identify new youth
prevention/intervention strategies.

Year
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
Totals

Payments
$ 743,243
193,485
1,171,487
440,277
444,930
487,124
473,370
475,257
447,461
417,110
385,551
297,641
297,641
277,506
231,084
231,084
159,648
$7,173,899

Interest
$ 3,725
42,040
88,578
96,097
84,640
80,733
81,114
81,219
80,003
77,321
73,069
65,239
56,727
46,802
34,497
21,317
4,755
$1,017,876

Actual/Planned
Expenses
$
26,439
140,514
416,918
336,792
685,015
543,044
553,335
563,935
574,853
586,099
597,682
609,612
621,900
634,557
647,594
661,022
$8,199,311

38

To/(From)
Reserve
$ 746,968
209,086
1,119,551
119,456
192,778
(117,158)
11,440
3,141
(36,471)
(80,422)
(127,479)
(234,802)
(255,244)
(297,592)
(368,976)
(395,193)
(496,619)
$ (7,536)

Running
Reserve
$ 746,968
956,054
2,075,605
2,195,061
2,387,839
2,270,681
2,282,121
2,285,262
2,248,791
2,168,369
2,040,890
1,806,088
1,550,844
1,253,252
884,276
489,083
(7,536)

2027 Budget Highlight #8
County Highway Network – State of Good Repair Overview
County Highway Network – State of Good Repair Overview
Walworth County’s Highway Committee and the Department of Public Works are
responsible for maintaining roughly 200 centerline miles of county highways in a State of
Good Repair. This means ensuring that individual assets—and the highway system as a
whole—perform as designed, remain within their expected service lives, and are
supported through consistent maintenance and replacement programs. The County’s
10-Year Highway Improvement Plan is a central financial and planning tool used to
achieve this outcome.
Through stronger strategic planning and targeted investment, the County has slowed
overall highway deterioration and maintained the network in Fair condition, with an
average PASER rating of 6.89, which is slightly below the 7.0 Good condition standard
established in county ordinance. Without these recent investments, the rate of decline
would be substantially higher.
Maintaining physical condition alone is not
enough. Functional elements such as lane
width, shoulder width, and pavement
composition must also meet statutory
standards to be considered in a State of Good
Repair. In addition, the department has aligned
bridge and culvert repair and replacement
schedules with the broader highway
maintenance and reconstruction cycles. These
adjustments, combined with several projects in
the 10-Year Plan that may require lane or shoulder widening and upgraded structural
features, are necessary to maintain compliance with these standards. As a result,
construction cost estimates have been increased, creating a trade-off: completing
slightly fewer lane miles over the next decade and drawing down the Road & Bridge
Reserve fund balance.
Overall, the 10-Year Highway Improvement Plan remains sustainable and continues to
support the long-term condition of the county highway system. However, three notable
risks persist: reliance on supplemental federal funding for 11.5 miles of planned projects,
potential cost increases resulting from new transportation standards if state waivers are
not granted, and the possibility that construction inflation will outpace available
revenues. To mitigate the latter two risks, a conservative 4% annual cost-escalation
factor has been applied to all future planned projects. This adjustment, while prudent,
has temporarily reduced the plan’s ability to maintain a 35-year improvement life-cycle
— a target the County intends to recover in future updates.

39

2027 Budget Highlight #9
County Highway Network – Small Culverts
County Highway Network – Small Culverts
Walworth County maintains 677 culverts across its roadway system. Of these, 622 have
been fully assessed and assigned condition ratings over the last several years, while 55
culverts not captured during these inventories will be evaluated through ongoing field
verification and data updates.
The completed assessments indicate that most
culverts are performing adequately, with
condition ratings distributed as follows: 132
rated Excellent, 307 Good, 128 Fair, 48 Poor,
and 7 Very Poor. While the majority fall within
acceptable ranges, 55 culverts in Poor or Very
Poor condition present elevated risks—
including structural deterioration, reduced
hydraulic capacity, roadway degradation, and unplanned maintenance disruptions.
These assets will require increased attention and, in some cases, significant
rehabilitation or replacement.
Traditional culvert replacement often requires excavation, traffic disruption, and higher
labor and material costs. To improve both efficiency and long-term asset performance,
the department is integrating trenchless UV culvert lining as a strategic rehabilitation
option. UV lining is a minimally invasive process in which a resin-impregnated liner is
inserted into an existing culvert and cured using ultraviolet light. This method avoids
roadway excavation, reduces the creation of new joints or future failure points, restores
internal smoothness for improved hydraulic flow, reinforces structural integrity, and
significantly extends service life with limited surface disturbance.
The department anticipates that expanded inspections and cleaning efforts—supported
by recently procured equipment—will continue to reveal deteriorating culverts suitable
for UV lining. By identifying issues earlier and applying trenchless repairs where
appropriate, the County can extend culvert life cycles and better align full replacements
with future roadway improvement projects.
Given the aging inventory and current distribution of conditions, UV lining represents a
practical and fiscally responsible approach. By providing the department with an
infusion of $1,000,000 through a transfer from the General Fund to be maintained in the
road and bridge contingency reserves for small culvert repairs in the Capital Projects
Fund, as is currently proposed, the County is taking a proactive measure to address
higher-risk culverts, reduce long-term costs, and preserve system reliability. As
condition assessments continue and GIS integration improves, the department will refine
its predictive maintenance strategy to ensure culvert assets remain safe, functional, and
aligned with broader highway infrastructure planning.

40

2027 Budget Highlight #10
Strategic Use of Budgeted Reserves and Contingencies
Background
Walworth County strives to find the right strategic balance to utilize fund balance and net
position. The County maintains strong fund balance policies against utilizing reserves to
offset ongoing operational costs. Each year, the County places excess fund balance and
net position into reserves held for specific future purposes as allowed by ordinance,
hereafter referred to as “reserves.” These reserves are designated for specific purposes
at yearend from net income returns, which is a key factor in how Walworth County
became (and remains) debt free. These reserves were created by monitoring revenue
closely and securing departmental support in spending budgeted funds wisely, rather
than following a use-it-or-lose-it approach.
2027 Budgeted Use of Contingencies
In 2026, the County began budgeting for certain contingency needs with the use of
reserves. This enables the County to efficiently respond to certain unexpected budget
needs via the standard budget adjustment process at the Finance Committee or
management level, provided funds are allocated within established parameters and
without necessitating a two-thirds vote of the County Board. Unused contingencies
established through these reserves lapse at yearend to the appropriate reserve previously
designated or are carried forward for the same contingency purpose.
Newly created contingencies increase the 2027 budget’s use of reserves by $546,670 for
the following:
(1) An operating contingency for the General Fund ($200,000) and Children with
Disabilities Education Board (CDEB) Fund ($100,000). The CDEB Fund has a
separate operational contingency because it is a separate County levy line-item.
(2) A youth corrections contingency in the Health and Human Services (HHS) Fund
which is equivalent to one youth being placed in the program facility for a year
($276,670). While the County has not had a youth in this program recently, this
reserve will provide funding in the event a youth is placed mid-year.
List of Budgeted Contingencies with Reserves

41

2027 Budget Highlight #10
Strategic Use of Budgeted Reserves and Contingencies
This expanded use of contingencies, consistent with recent ordinance changes, lowers
the need to levy for the “just-in-case” scenarios. The 2027 budget includes a total of
$1,833,670 in reserve funded contingencies.
Additional 2027 Budgeted Reserves
The County Administrator has proposed that the County Board also support consideration
of utilizing reserves to fund specific budget needs in accordance with ordinance to
address non-recurring expenditures, such as start-up costs or pilot programs defined as
no longer than three years. The following list highlights where available fund balance is
budgeted for non-recurring uses:
General Fund
• $134,493 funds one Sheriff’s Office Detective position. An employee is expected to
return from military leave as early as October 1, 2026. In accordance with an adopted
resolution, the next vacant detective position will be eliminated, qualifying the use of
fund balance as a short-term need.
• $162,500 is budgeted for the Housing Strategy Initiative as the County’s third year of
the previously approved, 3-year pilot program.
Children with Disabilities Education Board Fund
•
$73,763 is included for a speech and language pathologist to increase student
enrollment through the acceptance of tuition-based students, temporarily utilizing
reserves until tuition students are accepted.
•
$22,000 is utilized for existing tuition-based students as a second-year 50% discount
of the newly calculated tuition rates which include a more comprehensive cost
associated with tuition-based students. Beginning in 2028, all existing students will
pay the full new tuition rates.
•
$43,000 is utilized to support the Early Childhood program transportation costs
announced as ending for the 2027-2028 school year. This program is placed on
Administrative Hold pending further review by the Children with Disabilities Education
Board to review alternative options for a sustainable plan.
Recovery Grants Fund
• See separate story regarding the use of American Rescue Plan Act (ARPA) interest
funding as Budget Highlight #4, “Conclusion of American Rescue Plan Act Funding.”
Lakeland Health Care Center Fund
• $1,269,520 is included in expenditures for an accounting entry to reduce the Lakeland
Health Care Center’s current net position invested in capital assets. The original
building is being depreciated over 60 years. The asset must be devalued for projects
currently underway which will ultimately be capitalized to replace this impaired portion
of the building. (“Impaired” is an accounting term related to explaining and addressing
deviations in an asset’s fair value.)

42

2027 Budget Highlight #10
Strategic Use of Budgeted Reserves and Contingencies
Highway Fund
• The Highway Fund includes a similar $90,000 as an accounting entry for loss on
equipment due to the required 15% salvage value required by the State. The salvage
book value is often higher than the asset is worth at the time of disposal or sale, which
reduces the net position invested in capital assets.
Insurance Funds
• The Dental Insurance ($68,372), Workers Compensation ($600,000), and Property and
Risk Insurance ($300,616) Funds utilize reserves to cover the cost of expected claims
due to lower than expected claims in past years. By doing so, rates charged to
departments are lowered in the operating budget.
Several Funds
• Over $11.5 million was used to fund 2027 capital projects in several different
funds which is 59% of the total 2027 capital projects.
Use of reserves in the manners identified above allows the County to balance between
strict levy limits and a strong capital fund balance position.

43

2027 Budget Highlight #11
Budget Process Calendar of Events
Walworth County’s budget process is a year-round event. The lists of dates below don’t begin
to reflect the hard work that occurs behind the scenes. Finance staff begin work on
projections shortly after the final budget book is produced at the end of each December.
County Board and Citizen Engagement Opportunities
Key 2027 dates and milestones of the budget process which allow for County Board or citizen
engagement include:
Date
May 18 - 21
May 21
June 15 - 18
June 15
July 14
July 20 - 23

September 8
September 11
September 14 17

September 14
September 16
September 17
October 8
October 13
October 19 22
October 29
November 6
November 10

Milestone
Committee meetings – Strengths, Weaknesses, Opportunities, and Threats
(SWOT) analysis opportunity to discuss with County Board Supervisors
Finance Committee – budget planning opportunity to discuss with County
Board Supervisors
All Committees – budget planning opportunity to discuss with County Board
Supervisors
Public Works Committee – Present 2032 - 2036 Capital Improvement Plan
County Board – 2032 - 2036 Capital Improvement Plan approval
All Committees – budget planning opportunity to discuss with County Board
Supervisors
Committee of the Whole - Administrator’s budget released to County Board
– 3:30 pm
Budget appeals due to Finance signed by County Board Supervisors
Committee meetings – Several departments will present at Committee
meetings the details of key budget requests or changes
Public Works Committee – Capital Improvement Plan Appeals
Human Resources Committee – Personnel Appeals
Finance Committee – Budget Appeals/Establish Preliminary Budget
Budget published in official newspaper
County Board – Preliminary Budget book distribution
Committee meetings – Several departments will present at Committee
meetings the details of key budget requests or changes
Committee of the Whole – Public Budget Hearing on the Preliminary Budget
– 6 pm
Budget amendments signed by Supervisors due to Finance Department
County Board Budget Adoption

Meetings begin early for Department Heads, Elected Officials, and the County Administrator
to gather information about what the County Board and citizens believe to be important to the
next year’s budget. After the Administrator’s Budget is released on September 8th, the budget
review responsibility moves to the County Board members. Department Heads and Elected
Officials with large department budgets or those with new needs first appearing in the budget
are encouraged and often required to appear at Committee meetings to formally present key
budget information or informally answer any budget questions. Following the September
44

2027 Budget Highlight #11
Budget Process Calendar of Events
Finance Committee, which is the week after the Administrator presents his budget, the
Finance Committee must authorize a budget to submit to the public for the statutorily
required public budget hearing. Given this short turn around it is important to recognize that
what is submit for presentation at the public budget hearing is not the final recommendation
by the County Board for the next year’s budget. In fact, the County Board has both the month
of September and October to discuss and debate budget considerations at Committee
meetings and the County Board meeting in November, which includes a formal amendment
and appeal process, before final decisions must be made for budget adoption.
Department Preparation
Large departments would likely also describe the budget process as being a year-round
event; however, key department-only due dates of information are included in the calendar
below. All departments are asked to meet with the County Administrator regarding
department requests prior to the Administrator’s Budget release to ensure the County
Administrator understands the department’s requests. This review and discussion phase
includes the need for cuts at this level to meet State levy cap requirements.
Key due dates that affect the budget regarding preparation at the department level include:
Date
January 16 30
March 3
April 27
May 1
May 6 – 12
May 11
June 15
July 6-10
July 16
August 3
July 21 August 21
September 9

Milestone
Capital facilities meeting discussions held between Public Works staff and
departments’ leadership
Capital Improvement Plan preparation materials distributed to departments
2032 – 2036 Department Capital Improvement Plan requests due to Finance
Department
Software or hardware technology project requests submitted to Information
Technology Department
Administrative review of 2032 – 2036 capital requests
Personnel change forms distributed to departments
2027 – 2031 Department Capital Improvement Plan requests due to Finance
Department
Operating budget preparation materials distributed to departments
Human Resources Department recommendations on personnel change
requests due to Finance Department
Departmental operating budget requests due to Finance Department
Administrative review of departmental 2027 – 2031 capital and 2027
operating budget requests
Department Head meeting to discuss Administrator’s Budget details after
initial release of the budget

45

2027 Budget Highlight #12
Administrative Holds
Background
The County Administrator began a budget practice in 2021 of placing an “Administrative
Hold” on capital projects. The 2021 budget letter explained “Sometimes a project is
conceptually ripe for inclusion in the CIP [Capital Improvement Plan] but the details of
the project are not complete enough to give the final authority to proceed.” The County
Administrator assigns, subject to Board approval, an appropriate Committee(s) or the
full County Board, based on the magnitude of the decision, to hear details of the plan to
determine when the project can move forward, provided all the project details are
resolved in a satisfactory manner.
Capital Project Administrative Holds
The 2027 budget includes the following capital projects with an administrative hold.
Figure 1
Project Name
GC Asbestos Survey &
Abatement (1)
Park Expansion and/or
Development (2)
Vacant Wing Modification (3)

(1)

(2)

(3)

Department

2027 Budget

Capital Projects - Buildings

$

Capital Projects - Parks
Lakeland Health Care Center

Authorizing
Approval

50,000

County Board

750,000
4,000,000

County Board
County Board

The Government Center (GC) building is undergoing a study to determine the
future of the building. The fate of the building, as determined by the County Board,
will determine the scope of the asbestos survey and abatement. A future budget
story is expected on this topic.
The park expansion and/or development project has been steadily moving forward
in the five-year plan. Rather than pushing this project back until a specific project
is identified, the project moves into the 2027 budget as planned to give the County
Board time to react if an option presents itself.
The County is awaiting news of a $1 million federal grant. Additionally, a predesign
study of the building wing and a self-sustaining operational plan will be necessary.

Operational Administrative Holds
The practice of administrative holds has grown to include operational items or
conceptual ideas where a budget may be established, but further effort may be required
to develop and present the program concept. The 2027 Administrator’s Budget Letter
and Budget Highlight #3, “Certified Nursing Assistant (CNA) Thrive Program” include
additional details on each of these programs placed on operational hold in the budget:
Figure 2
Appropriation Title

2027 Budget

Children’s Long-Term Support Program
(CLTS) Summer Camp

Net zero

Early Childhood Transportation
Certified Nursing Assistant (CNA) Thrive
Program

$ 43,000
181,759

46

Dept/Authorizing Approval
Children with Disabilities
Education Board
Children with Disabilities
Education Board
Lakeland Health Care Center
Board

Walworth County
Departmental Budget Comparison
Administrator's Budget
2027
Revenues

Department
County Board

$

-

2027
Equity (Use)/
Addition

2027
Expenditures
$

284,174

$

-

2027
Tax Levy
$

284,174

2026
Tax Levy
$

276,083

$

Levy
Change

%

8,091

2.8%

25,705

6.6%

County Clerk

(94,015)

485,977

-

391,962

366,257

Elections

(27,000)

102,561

-

75,561

211,147

-

1,195,765

-

1,195,765

1,172,241

23,524

2.0%

(1,441,622)

2,594,576

-

1,152,954

1,099,337

53,617

4.7%

(140)

1,771,225

-

1,771,085

1,756,743

14,342

0.8%

Finance

(116,125)

3,676,650

-

3,560,525

3,407,120

153,405

4.3%

Treasurer

Administration
Corporation Counsel
Human Resources

(135,586) -179.4%

(1,120,022)

860,940

-

(259,082)

(294,430)

35,348

13.6%

Medical Examiner

(274,780)

673,144

-

398,364

457,720

(59,356)

-14.9%

Clerk of Courts

(2,180,443)

4,337,142

-

2,156,699

2,237,129

(80,430)

-3.7%

District Attorney

(85,000)

1,557,458

-

1,472,458

1,352,997

119,461

8.1%

Register of Deeds

(1,423,918)

614,685

-

(809,233)

(678,523)

(130,710)

-16.2%

Land Use & Resource Mgmt

(1,357,078)

2,494,563

-

1,137,485

1,139,720

(2,235)

-0.2%

Veterans Service

(19,800)

394,083

-

374,283

413,974

(39,691)

-10.6%

Sheriff's Office

(2,664,549)

35,965,142

-

33,300,593

31,220,959

2,079,634

6.2%

-

4,392,516

-

4,392,516

3,953,159

439,357

10.0%

UW Extension

(71,748)

542,761

-

471,013

466,548

4,465

0.9%

Facilities

(179,850)

3,670,851

-

3,491,001

3,545,336

(54,335)

-1.6%

Parks

(104,871)

477,529

-

372,658

327,887

44,771

12.0%

(25,155,592)

4,513,828

(546,993)

(21,188,757)

(19,349,970)

(1,838,787)

-8.7%

Information Technology

Non-Departmental

192,500

-

192,500

197,500

(5,000)

-2.6%

Health and Human Services

Community Initiatives

(19,158,474)

-

33,231,541

(397,491)

13,675,576

13,129,690

545,886

4.0%

Children w/Dis Ed Board

(6,879,844)

15,076,144

(1,839,763)

6,356,537

5,894,374

462,163

7.3%

Transit

959,013

980,539

(21,526)

-2.2%

-

-

0.0%

352,591

8,481

2.3%

(2,263,446)

3,222,459

-

Recovery Grants

(46,059)

295,776

(249,717)

-

Land Information

(181,492)

790,162

(247,598)

361,072

Sheriff Restricted

(583,390)

633,390

(50,000)

-

-

0.0%

Lakeland Health Care Center

(15,733,068)

23,261,611

(5,895,480)

1,633,063

1,779,640

(146,577)

-9.0%

Highway

(8,556,514)

14,755,842

(1,932,310)

4,267,018

4,045,741

221,277

5.2%

Health Insurance

(20,705,317)

20,715,528

(10,211)

-

-

-

0.0%

Dental Insurance

(858,954)

927,326

(68,372)

-

-

-

0.0%

Worker's Compensation

(628,987)

1,228,987

(600,000)

-

-

-

0.0%

Property & Risk Insurance

(816,865)

1,117,481

(300,616)

-

-

-

0.0%

Subtotal
Capital Projects Fund
Grand Total

$ (112,728,963) $ 186,054,317
(2,856,711)

$ (12,138,551) $ 61,186,803

$ 59,461,509

$ 1,725,294

2.8%

4,078,450

4,575,630

(497,180)

-12.2%

$ (15,919,890) $ 65,265,253

$ 64,037,139

$ 1,228,114

1.9%

10,716,500

$ (115,585,674) $ 196,770,817

-

(3,781,339)

47

Walworth County
Divisional Budget Comparison
Administrator's Budget
Division/ Department

2026
Tax Levy

2027
Revenues

2027
Expenditures

2027
Equity (Use)/
Addition

2027
Tax Levy

Levy
Change

%

County Board

276,083

-

284,174

-

284,174

8,091

2.8%

County Board

276,083

-

284,174

-

284,174

8,091

2.8%

County Clerk

366,257

(94,015)

485,977

-

391,962

25,705

6.6%

County Clerk

366,257

(94,015)

485,977

-

391,962

25,705

6.6%

Elections

211,147

(27,000)

102,561

-

75,561

(135,586)

-179.4%

Elections

211,147

(27,000)

102,561

-

75,561

(135,586)

-179.4%

Administration

409,888

-

419,315

-

419,315

9,427

2.2%

Economic Development

279,428

-

265,000

-

265,000

(14,428)

-5.4%

Volunteer Services

92,691

-

99,511

-

99,511

6,820

6.9%

Risk Management

390,234

-

411,939

-

411,939

21,705

5.3%

Administration

1,172,241

-

1,195,765

-

1,195,765

23,524

2.0%

Corporation Counsel
Child Support

1,090,223
9,114

(31,000)
(1,410,622)

1,179,251
1,415,325

-

1,148,251
4,703

58,028
(4,411)

5.1%
-93.8%

Corporation Counsel

1,099,337

(1,441,622)

2,594,576

-

1,152,954

53,617

4.7%

Human Resources

1,756,743

(140)

1,771,225

-

1,771,085

14,342

0.8%

Human Resources

1,756,743

(140)

1,771,225

-

1,771,085

14,342

0.8%

Finance

2,699,398

(1,000)

2,855,249

-

2,854,249

154,851

5.4%

Purchasing

707,722

(115,125)

821,401

-

706,276

(1,446)

-0.2%

Finance

3,407,120

(116,125)

3,676,650

-

3,560,525

153,405

4.3%

Treasurer

(294,430)

(1,120,022)

860,940

-

(259,082)

35,348

13.6%

Treasurer

(294,430)

(1,120,022)

860,940

-

(259,082)

35,348

13.6%

Medical Examiner

457,720

(274,780)

673,144

-

398,364

(59,356)

-14.9%

Medical Examiner

457,720

(274,780)

673,144

-

398,364

(59,356)

-14.9%

Clerk Of Courts

2,237,129

(2,180,443)

4,337,142

-

2,156,699

(80,430)

-3.7%

Clerk of Courts

2,237,129

(2,180,443)

4,337,142

-

2,156,699

(80,430)

-3.7%

District Attorney

1,352,997

(85,000)

1,557,458

-

1,472,458

119,461

8.1%

District Attorney

1,352,997

(85,000)

1,557,458

-

1,472,458

119,461

8.1%

Register Of Deeds

(678,523)

(1,423,918)

614,685

-

(809,233)

(130,710)

-16.2%

Register of Deeds

(678,523)

(1,423,918)

614,685

-

(809,233)

(130,710)

-16.2%

Land Use

839,032

(393,246)

1,226,290

-

833,044

(5,988)

-0.7%

Resource Management
Land Use & Resource Mgmt

300,688

(963,832)

1,268,273

-

304,441

3,753

1.2%

1,139,720

(1,357,078)

2,494,563

-

1,137,485

(2,235)

-0.2%

Veterans Service

413,974

(19,800)

394,083

-

374,283

(39,691)

-10.6%

Veterans Service

413,974

(19,800)

394,083

-

374,283

(39,691)

-10.6%

Sheriff Administration

642,158

(890,084)

1,658,034

-

767,950

125,792

16.4%

Support Services

4,460,804

(125,300)

4,581,644

-

4,456,344

(4,460)

-0.1%

Communications

3,752,904

(432,400)

4,538,123

-

4,105,723

352,819

8.6%

Corrections Services

11,942,946

(790,098)

13,722,799

-

12,932,701

989,755

7.7%

Field Services

10,422,147

(426,667)

11,464,542

-

11,037,875

615,728

5.6%

Sheriff's Office

31,220,959

(2,664,549)

35,965,142

-

33,300,593

2,079,634

6.2%

48

Division/ Department

2026
Tax Levy

2027
Revenues

2027
Expenditures

2027
Equity (Use)/
Addition

2027
Tax Levy

Levy
Change

%

Information Technology

3,953,159

-

4,392,516

-

4,392,516

439,357

10.0%

Information Technology

3,953,159

-

4,392,516

-

4,392,516

439,357

10.0%

UW-Extension

466,548

(71,748)

542,761

-

471,013

4,465

0.9%

UW Extension

466,548

(71,748)

542,761

-

471,013

4,465

0.9%

Facilities Administration

1,785,442

(600)

1,630,352

-

1,629,752

(155,690)

-9.6%

Buildings And Grounds

1,759,894

(179,250)

2,040,499

-

1,861,249

101,355

5.4%

Facilities

3,545,336

(179,850)

3,670,851

-

3,491,001

(54,335)

-1.6%

Parks & Trails

327,887

(104,871)

477,529

-

372,658

44,771

12.0%

Parks

327,887

(104,871)

477,529

-

372,658

44,771

12.0%

Non-Departmental

(19,349,970)

(25,155,592)

4,513,828

(546,993)

(21,188,757)

(1,838,787)

-8.7%

Non-Departmental

(19,349,970)

(25,155,592)

4,513,828

(546,993)

(21,188,757)

(1,838,787)

-8.7%

Community Initiative

197,500

-

192,500

-

192,500

(5,000)

-2.6%

Community Initiatives

197,500

-

192,500

-

192,500

(5,000)

-2.6%

-

-100.0%

(397,491)

(397,491)

(397,491)

HHS Admin & Resource Support

Balance Sheet

2,882,225

(3,434,878)

6,603,029

-

3,168,151

285,926

9.0%

Behavioral Health

4,433,485

(7,796,388)

12,862,777

-

5,066,389

632,904

12.5%

Family Wellness Preservation

2,938,614

(4,002,003)

6,906,388

-

2,904,385

(34,229)

-1.2%

Aging & Disability Resc Cntr

1,256,195

(3,179,292)

4,457,702

-

1,278,410

22,215

1.7%

Public Health
Health and Human Services

-

-

1,619,171

(745,913)

2,401,645

-

1,655,732

36,561

2.2%

13,129,690

(19,158,474)

33,231,541

(397,491)

13,675,576

545,886

4.0%

(1,839,763)

Balance Sheet

(966,931)

(1,839,763)

(872,832)

-47.4%

CDEB Administration

1,783,046

(2,882,220)

5,705,756

-

2,823,536

1,040,490

36.9%

Educational Programs

4,542,551

(2,977,146)

7,687,693

-

4,710,547

167,996

3.6%

535,708

(1,020,478)

1,682,695

-

662,217

126,509

19.1%

5,894,374

(6,879,844)

15,076,144

6,356,537

462,163

7.3%

-

0.0%

Support Services
Children w/Dis Ed Board
Balance Sheet

-

-

-

-

-

(1,839,763)
-

-

Transit

980,539

(2,263,446)

3,222,459

-

959,013

(21,526)

-2.2%

Transit

980,539

(2,263,446)

3,222,459

-

959,013

(21,526)

-2.2%

Balance Sheet

(461,715)

-

-

(249,717)

(249,717)

211,998

84.9%

Recovery Grants

461,715

(46,059)

295,776

-

249,717

(211,998)

-84.9%

Recovery Grants

-

(46,059)

295,776

(249,717)

-

-

0.0%

Balance Sheet

(257,456)

-

-

(247,598)

(247,598)

9,858

4.0%

Land Information

610,047

(181,492)

790,162

-

608,670

(1,377)

-0.2%

Land Information

352,591

(181,492)

790,162

(247,598)

361,072

8,481

2.3%

Balance Sheet

(62,000)

-

-

(50,000)

(50,000)

12,000

24.0%

Sheriff Restricted

62,000

(583,390)

633,390

50,000

(12,000)

-24.0%

Sheriff Restricted

-

(583,390)

633,390

(50,000)

-

-

0.0%

-

(3,781,339)

(3,781,339)

(1,403,406)

7,859,789

906,226

11.5%

(3,781,339)

4,078,450

(497,180)

-12.2%

(1,267,980)

(1,267,980)

1,229,108

96.9%

Balance Sheet

(2,377,933)

Capital Projects

6,953,563

(2,856,711)

-

10,716,500

Capital Projects

4,575,630

(2,856,711)

10,716,500

Balance Sheet

(2,497,088)

-

-

-

-37.1%

Administration

5,621,404

(1,470,810)

10,356,095

(4,555,000)

4,330,285

(1,291,119)

-29.8%

Clinical

(3,993,850)

(13,709,984)

9,507,067

(55,500)

(4,258,417)

(264,567)

-6.2%

Therapy Services

153,945

(153,759)

320,242

-

166,483

12,538

7.5%

Social Services

514,306

-

546,477

-

546,477

32,171

5.9%

49

Division/ Department

2026
Tax Levy

2027
Revenues

2027
Expenditures

2027
Equity (Use)/
Addition

2027
Tax Levy

Levy
Change

%

Food & Nutrition Services

7.5%

1,486,221

(389,415)

2,013,350

(17,000)

1,606,935

120,714

Resident Recreation Services

494,702

(9,100)

518,380

-

509,280

14,578

2.9%

Lakeland Health Care Center

1,779,640

(15,733,068)

23,261,611

(5,895,480)

1,633,063

(146,577)

-9.0%
63.2%

Balance Sheet

91,260

-

247,790

247,790

156,530

Highway Administration

901,081

(591,262)

1,540,432

(100,000)

849,170

(51,911)

-6.1%

1,805,088

(159,425)

1,736,912

-

1,577,487

(227,601)

-14.4%

(3,740,640)

3,740,640

-

(2,655,000)

4,614,180

-

Fleet
State Highway Maintenance

-

-

-

0.0%

1,959,180

331,689

16.9%

(462,950)

(19,934)

-4.3%

-

-

0.0%

96,341

32,504

33.7%

(1,932,310)

4,267,018

221,277

5.2%

County Road Maintenance

1,627,491

Hwy Bldg & Equip

(443,016)

(749,120)

2,366,270

-

(550,720)

550,720

-

63,837

(110,347)

206,688

-

4,045,741

(8,556,514)

14,755,842

Intergovernmental Services
Solid Waste
Highway

-

-

(2,080,100)

-

Balance Sheet

118,766

(10,211)

(10,211)

(128,977)

-1263.1%

Health Insurance

(118,766)

(20,705,317)

20,715,528

-

10,211

128,977

1263.1%

Health Insurance

-

(20,705,317)

20,715,528

(10,211)

-

(68,372)

-

-

-

0.0%

(68,372)

89,224

130.5%

68,372

Balance Sheet

(157,596)

Dental Insurance

157,596

(858,954)

927,326

-

(89,224)

-130.5%

Dental Insurance

-

(858,954)

927,326

(68,372)

-

-

0.0%

-

Balance Sheet

(600,000)

-

(600,000)

(600,000)

-

0.0%

Worker's Compensation

600,000

(628,987)

1,228,987

-

600,000

-

0.0%

Worker's Compensation

-

(628,987)

1,228,987

(600,000)

-

-

0.0%

Balance Sheet

(329,583)

-

(300,616)

(300,616)

28,967

9.6%

Property & Risk Insurance

329,583

(816,865)

1,117,481

-

300,616

(28,967)

-9.6%

Property & Risk Insurance

-

(816,865)

1,117,481

(300,616)

-

0.0%

Grand Total

$ 64,037,139

-

$ (115,585,674) $ 196,770,817

50

-

$ (15,919,890) $ 65,265,253

$ 1,228,114

1.9%

Walworth County Personnel Highlights
Walworth County’s 2027 budget includes 858.83 full-time equivalent (FTE) positions.
Each full-time position is equal to 1.0; therefore, a person working ½ of those hours
would be a 0.5 FTE. A historical FTE comparison follows this page.
Personnel Statistics (as of the end of August 2026):
•
•
•
•
•
•
•
•
•

810 active employees eligible for full benefits (0.75 FTE to 1.00 FTE)
20 active part-time employees not eligible for health insurance (0.50 to 0.74 FTE)
27 active part-time employees with no benefits (below 0.50 FTE)
116 active casual, student, or limited term employees with no benefits
41 currently vacant regular positions for a total of 32.30 FTE in active recruitment
277 new hires, transfers, or promotions to date for the year
8.7 years is the average tenure, a 3-year drop from 10 years ago at 11.7 years.
42.9 years is the average age of a county employee, and 8.9 percent of
employees are over the age of 60.
79.3% of current County employees have been hired after January 1, 2012, when
numerous employee changes occurred from the effects of the State’s Act 10.

See also 2027 County Administrator’s Budget Letter for details of 2027 pay and benefit
changes expected. Budget Highlight #2 Summary of Major Personnel Actions details
the overall decrease of 4.85 FTEs between the 2026 Adopted Budget and the 2027
Administrator’s Budget as well as other specific personnel changes.

Walworth County
2027 Personnel Allocation

Children w/Dis Ed
Board - 12.4%,
106.65
Health & Human
Services - 22.3%,
191.40

Sheriff's Office 25.6%, 219.60

All Other Depts 19.3%, 165.43
Public Works 8.2%, 71.00

51

Lakeland Health
Care Center 12.2%, 104.75

Walworth County
Full-Time Equivalents (FTE) Comparison

Department
County Board
County Clerk 1
Administration
Corporation Counsel
Human Resources
Finance
Treasurer
Medical Examiner
Clerk of Courts
District Attorney
Register of Deeds
Land Use & Resource Mgmt
Veterans Services
Sheriff 2
Information Technology 3
UW Extension
Health & Human Services
Children w/ Dis Ed Board
Transit
Recovery Grants
Lakeland Health Care Center
Public Works 4
Total

2023
Adopted
Budget
0.50
4.00
6.75
20.50
9.00
20.50
7.05
2.80
34.43
12.50
6.00
15.50
3.25
211.40
14.00
1.60
192.78
104.25
n/a
9.92
101.65
72.00
850.38

2024
Adopted
Budget
0.50
4.00
6.50
20.50
10.00
21.50
7.05
3.00
34.43
12.50
5.00
15.50
3.50
217.90
18.25
1.60
196.73
104.65
n/a
6.47
101.65
71.00
862.23

2025
Adopted
Budget
0.50
4.00
7.50
20.50
10.00
20.50
7.05
3.40
34.33
12.50
5.00
15.50
3.50
219.40
18.25
1.60
195.28
105.65
n/a
6.72
103.25
71.00
865.43

2026
Adopted
Budget
0.50
4.00
5.50
19.50
10.00
21.50
6.75
3.40
32.23
14.00
5.00
15.50
3.50
219.60
19.25
1.60
194.95
108.65
1.00
2.50
103.75
71.00
863.68

2027
Admin
Budget
0.50
4.00
5.50
19.50
10.00
21.50
6.75
3.60
33.23
15.00
5.00
14.50
3.50
219.60
19.25
1.60
191.40
106.65
1.00
1.00
104.75
71.00
858.83

Change
2026 to
2027
0.20
1.00
1.00
(1.00)
(3.55)
(2.00)
(1.50)
1.00
(4.85)

This report is rounded to two decimal places.
1
2

Inclusive of County Clerk and Elections departments.
Inclusive of Sheriff's Office and Sheriff Restricted departments.

3

Includes Information Technology and Land Information departments.

4

Inclusive of Public Works- Facilities, Public Works-Parks, and Public Works-Highway departments.

Unfunded and Underfunded Positions by Department Summary:

Department
Treasurer
Sheriff
Health & Human Services
Children w/ Dis Ed Board
Lakeland Health Care Center

2023
Adopted
Budget
N/A
N/A
N/A
N/A
N/A
-

2024
Adopted
Budget
N/A
N/A
N/A
N/A
N/A
-

2025
Adopted
Budget
N/A
N/A
N/A
N/A
N/A
-

N/A - Unfunded and underfunded positions began to be tracked in the 2026 budget.

52

2026
Adopted
Budget
0.25
1.00
1.20
2.34
0.10
4.89

2027
Admin
Budget
0.25
0.20
3.79
0.10
4.34

Change
2026 to
2027
(1.00)
(1.00)
1.45
(0.55)

Capital Improvement Plan (CIP)

Capital expenditures are projects to maintain or improve a County asset such as infrastructure,
software, or equipment. The projects are usually nonrecurring expenditures for a physical
improvement with a long useful life. Projects require an up-front commitment of resources which
benefit the County and its citizens by extending the useful life of existing assets and creating new
ones. Decisions regarding the financing of these capital improvements affect the availability of
resources for the operating budget.
Capital Project Definition
Capital projects included in the CIP must meet ONE of the following:
•

New construction, expansion, renovation, or replacement project for an existing facility or
facilities. Projects must have a total cost of at least $25,000 over the life of the project.
Costs can include the cost of land, engineering, architectural planning, contracted services
and in some cases, staff time to complete the project.

•

A purchase of equipment that will be capitalized. Typically, this is a purchase of major
equipment costing $10,000 or more, with a useful life of at least 3 years. It may also qualify
as a capital asset under highway or Medicaid requirements with a lesser cost.

•

A collectively significant group purchase of multiple like assets that are non-consumables
with a useful life of one year or more, where the aggregate purchase exceeds $50,000.

•

A major maintenance or rehabilitation project for an existing facility or existing equipment
repair with a cost of $25,000 or more, and an economic life of at least 10 years.

•

All initial start-up costs related to the implementation of a new information technology
system when year one costs are $25,000 or greater.

Prioritization of Capital Projects
The County uses a number of considerations when deciding on its capital plan, including the
following priority ratings presented for each of the proposed projects with a 2027 appropriation.
1. Mandated or legal obligation: resolving a mandate by State Statute or action of the County
Board or Committee of the County Board. Projects where there is little or no choice in
whether or not the project should be included.
2. Safety issue or concern: addressing a current safety issue, concern or problem.
3. Replacement – out of service: replacing necessary County assets not working, broken or
out of service. This may include fleet equipment or vehicles needing replacement before
scheduled replacement.
4. Productivity improvement or operational savings: expecting to improve County services or
operations. This includes projects where one-time investments are anticipated to lead to
on-going budget savings in future years.

53

Capital Improvement Plan (CIP)

5. Facility or grounds repair/maintenance: repairing or maintaining current existing County
facilities and grounds.
6. Scheduled replacement: replacing a current county asset on a replacement schedule. This
may include fleet equipment or vehicles.
7. New capital asset: increasing the number of County assets. This may include additions to
fleet equipment or vehicles.
8. New County program or service: enabling a new County program or service proposed for
the future (needed but not mandated).
Capital Improvement Plan (CIP) Definition – Long-term Planning
The goal of the CIP is to create a logical, data-driven, comprehensive, integrated and transparent
capital investment strategy that addresses infrastructure needs, reflects County values, supports
County operations, programs and services and exemplifies financial and environmental best
practices. Future operating budget impacts are estimated where practicable and are incorporated
into the 5-year operating forecast. While the County strives to create a comprehensive capital plan,
inevitably, a current capital request rises to a higher priority as more information becomes
available, new ideas are formed, or in the event of a safety concern. The capital improvement plan
(CIP) identifies capital needs or projects organized into two separate and distinct sections.
Five-year CIP: The County recognizes and annually approves the 5-year plan which encompasses
all anticipated and known capital needs for this period in time. While the 5-year CIP includes a
projected funding plan, only projects with a first-year appropriation without an administrative hold,
have expenditure authority. Projects with an administrative hold status require appropriate
committee or County board approval to move forward with spending and contractual agreements.
A listing of all the 5-year projects as well as details for all projects with a 2027 appropriation are
presented in this book.
Ten-year CIP: Beginning in 2025, Walworth County has more formally incorporated years 6 to 10
projected capital needs referred to as the 10-year CIP. The preparation and review of its 121
projects was a significant addition to the already tight review timeline. Therefore, this budget cycle
moved up the preparation and review of years 6 to 10, which were formally approved by County
Board resolution on July 14, 2026.
The goal in expanding the CIP beyond 5 years was for greater insight into forecasting and
projecting future needs in a transparent manner and as an additional long-term planning tool. The
County does not formally adopt these out years by each individual year, it is provided as a planning
tool where the focus is on understanding potential out year plans and objectives. The further out a
capital plan forecasts, the greater the potential for changes, but the ability to see what is on the
horizon encourages transparent discussion and creative solutions. This may lead to a delay in a
project by identifying alternative solutions to anticipated costly improvement needs or perhaps
prioritizing the needs in a manner that can be funded when it moves into the 5-year CIP.

54

Capital Improvement Plan (CIP)

In prior years, Public Works has maintained a 10-year plan regarding major highway/bridge
improvement plan, campus asphalt plan, and equipment plans. The facilities master plan, along
with individual building assessments, reflect a ten-to-fifteen-year time horizon. When looking at
generational projects, funding cash flows for not only construction, but maintenance, may be
projected as far as thirty years into the future.
Departments with capital replacement schedules or anticipated needs are encouraged to share any
capital needs, either new or anticipated replacements. Vehicle replacements for all departments
are captured in the 10-year CIP. Technology networking and hardware replacement capital needs
are incorporated in the 10-year CIP; however, with software needs constantly changing and many
software vendors moving to software as a service (SaaS) environment, these costs are likely
already incorporated through the annual operating budget and have not been included in the 10year CIP unless a new software solution need is anticipated. A listing of all the 6 to 10-year
projects is available here: https://www.co.walworth.wi.us/1292/Dashboard-to-the-2027-Budget
Funding of 10-year CIP: A formal funding plan of the 6 to 10-year CIP is not created as timing is
more subject to changing priorities. Movement into the 5-year plan requires a funding strategy to
be disclosed. As part of the annual CIP process, the County’s Comptroller provides an analysis of
capital reserves anticipated along with any projections of grants, donations, or other specific nonlevy funds to determine if any projects may need to consider alternative funding sources, such as
the need for debt service borrowings. The Administrator and Finance Director review this analysis
to bring any concerns regarding projected funding to the County Board. At this time, no debt
service is expected to result for the projects identified in the 10-year CIP.

Life Cycle of a Capital Improvement Plan

Capital
needs are
determined

Funding
sources are
identified

Timelines
are
established

55

Projects are
published in
a CIP

Walworth County
Capital Improvement Plan Funding Summary
Administrator's Budget
Department
Capital Projects Department:
Government Center Building
Health & Human Services Building
Judicial Center Building
Law Enforcement Center Building
Other Grounds & Buildings
Clerk of Courts Projects
Corporation Counsel Projects
County Board Projects
Finance Projects
Health & Human Services Projects
Information Technology Projects
Land Use & Resource Management Projects
Public Works - Facilities Projects
Public Works - Parks Projects
Register of Deeds Projects
Sheriff's Office Projects
Roadway Infrastructure Projects
Subtotal of Capital Projects Department
Children with Disabilities Education Board
Lakeland Health Care Center
Information Technology - Land Information
Public Works - Highway
Sheriff's Office - Sheriff Restricted
Transit
TOTAL

2027

2028

2029

2030

50,000
430,000
1,278,500
25,000
180,000
150,000
100,000
885,000
275,000
964,000
170,000
803,000
4,806,000
$ 10,116,500
1,491,000
5,452,500
20,000
2,080,100
165,000
171,930
$ 19,497,030

$ 7,938,000
1,260,000
1,030,000
1,750,000
100,000
50,000
65,000
1,113,000
370,000
257,000
1,384,000
6,354,102
$ 21,671,102
925,000
1,044,100
160,000
3,013,400
336,500
177,088
$ 27,327,190

$ 2,890,000
840,000
1,215,000
7,445,000
190,000
255,000
659,200
29,000
3,035,000
6,846,000
$ 23,404,200
2,348,000
246,700
8,346,300
55,000
167,868
$ 34,568,068

$ 2,105,000
306,500
6,280,000
56,000
825,000
175,000
410,000
430,000
65,000
35,000
288,000
2,920,000
7,282,000
$ 21,177,500
130,000
408,100
60,000
2,413,100
40,000
172,904
$ 24,401,604

$

Funding Source
2027
$ 4,112,836
Tax Levy
To Be Determined
Interest Income
1,250,000
State Supplemental Aid to Counties
150,000
Subtotal of County Budget-year Resources $ 5,512,836
Unallocated Road/Bridge Construction Funds
585,839
Capital Projects Fund Capital Improvement Funds
1,631,500
Capital Projects Fund Parks Funds
964,000
General Fund Short-term Rental Program Funds
Children with Disabilities Education Board Funds
1,491,000
Lakeland Health Care Center Funds
4,452,500
Land Information Restricted Funds
190,000
Highway Funds
2,080,100
Sheriff Restricted Funds
165,000
Subtotal of Existing Funding
$ 11,559,939
Debt Proceeds *
Proceeds from the Sale of Assets
64,050
Grant Funds
2,347,705
Donated Funds
12,500
Reimbursement from Municipalities
Subtotal of Grant or Other Financing
$ 2,424,255
TOTAL
$ 19,497,030

2028
3,693,868
750,000
150,000
$ 4,593,868
13,351,000
257,000
925,000
1,044,100
170,000
3,013,400
336,500
$ 19,097,000
91,050
3,545,272
$ 3,636,322
$ 27,327,190

$

2029
$

3,375,524
250,000
150,000
$ 3,775,524
2,207,144
15,106,200
29,000
2,248,000
246,700
8,346,300
55,000
$ 28,238,344
91,050
1,723,150
172,000
568,000
$ 2,554,200
$ 34,568,068

2031
$

30,000
340,000
2,782,000
36,000
125,000
365,000
136,000
89,000
1,207,000
6,165,000
$ 11,275,000
180,000
2,360,900
1,443,200
40,000
178,091
$ 15,477,191

2030
$

3,353,531
150,000
$ 3,503,531
1,182,000
12,716,250
288,000
65,000
130,000
408,100
40,000
2,413,100
40,000
$ 17,282,450
91,050
3,404,573
120,000
$ 3,615,623
$ 24,401,604

2031
$

3,341,568
150,000
$ 3,491,568
2,550,000
4,577,000
136,000
180,000
2,276,400
1,443,200
40,000
$ 11,202,600
91,050
691,973
$
783,023
$ 15,477,191

Total
$

13,013,000
646,500
11,592,000
3,615,500
10,045,000
770,000
150,000
100,000
50,000
730,000
3,452,200
201,000
769,000
1,538,000
170,000
9,349,000
31,453,102
$ 87,644,302
5,074,000
9,512,300
240,000
17,296,100
636,500
867,881
$ 121,271,083
Total
4,112,836
13,764,491
2,250,000
750,000
$ 20,877,327
6,524,983
47,381,950
1,538,000
201,000
4,974,000
8,427,800
400,000
17,296,100
636,500
$ 87,380,333
428,250
11,712,673
304,500
568,000
$ 13,013,423
$ 121,271,083

$

* A formal funding plan of years 6 to 10 of the plan is not presented, as timing is more subject to changing priorities. There is, however, no
borrowing anticipated for the duration of the 10-year plan.

56

Walworth County
2027 Capital Improvement Plan Years 1 through 5
Administrator's Plan 2027 - 2031

2027

County
Budgetyear
Resources

Existing
Funding

Debt
Financing

Grant or
Other
Financing

2028

2029

2030

2031

Capital Projects Dept - Building - Government Center
GC Asbestos Survey & Abatement

50,000

50,000

Government Center Remodel

5,225,000

GC Full Roof Replacement

1,653,000

GC Exterior Building Repairs

600,000

GC Electric Dist, ATS, & Generator

150,000

GC Building Network Infrastructure

120,000

GC Backup Circulation Pump

65,000

GC Fire Sprinkler System; Ceiling Tiles

60,000

GC Sanitary Ejector Pump Replacement

35,000

GC Flooring Replacement - Annual

30,000

1,000,000

745,000
30,000

30,000

GC West Elevator

675,000

GC Valve Replacement & Tank Removal

190,000

GC Chiller & Pump(s) Replacement

60,000

850,000

GC HVAC Balancing Study & Rebalance

55,000

225,000

GC Boardroom Remodel

50,000

400,000

GC Heating Boiler Replacement (3)

45,000

550,000

GC Radio Tower Barn Demolition

40,000

GC Veteran Memorial

80,000
50,000

50,000

7,938,000

2,890,000

2,105,000

30,000

Capital Projects Dept - Building - Health & Human Services
HHS Building Network Infrastructure

225,000

HHS Building Infrastructure Assessment

41,500

HHS Flooring Replacement - Annual

40,000

HHS Sound Mitigation

40,000
200,000

HHS Staff Automatic Door Openers

100,000
306,500

340,000

50,000

50,000

50,000

Judicial Center Renovations

600,000

5,000,000

JC Building Network Infrastructure

130,000

JC Elevator Renovations

60,000

Capital Projects Dept - Building - Judicial Center
JC Data Closet Expansion

165,000

JC Replace HVAC Valves

75,000

JC Heating Boiler Replacement

60,000

JC Flooring Replacement - Annual

50,000

50,000

JC Building Assessment

50,000

50,000

JC Data Center Cooling Sys Replacement

30,000

165,000

110,000

60,000

850,000

75,000
50,000
30,000

JC Generator Docking Station

210,000
40,000

860,000

840,000

JC Emergency Generator Replacement

245,000

JC Window Replacement

75,000

1,000,000

JC Air Handling Unit Upgrades

50,000

800,000

6,280,000

2,782,000

JC Rolling File Demo and Floor Repair

92,000
430,000

175,000

255,000

57

1,260,000

840,000

2027

County
Budgetyear
Resources

Existing
Funding

Debt
Financing

Grant or
Other
Financing

2028

2029

2030

40,000

20,000

2031

Capital Projects Dept - Building - Law Enforcement Center
910,000

Jail Ceiling Replacement

910,000

SO Huber Exterior Wall Replacement

188,500

188,500

Jail Inmate Window Replacement

70,000

70,000

SO Main Entrance Repairs

70,000

70,000

Jail Water Closet "T" Replacement

40,000

442,000
40,000

40,000

SO Liebert CRAC Unit Replacement

400,000

Jail Dorms H to L Mechanical Upgrades

70,000

SO Building Infrastructure Assessment

50,000

SO Range ALC Upgrade

28,000

SO Buildings Network Infrastructure

1,000,000

175,000

SO Exhaust Fan Replacements (4)
1,278,500

950,000

25,000

25,000

328,500

1,030,000

1,215,000

36,000

36,000

56,000

36,000

Capital Projects Dept - Building - Other
Webster House ADA Ramp
Campus Sanitary & Storm Sewer Repairs

950,000

911 Communications Center

800,000

7,200,000

Campus Bike Paths

120,000

Campus Planters & Tree Planting

75,000

75,000

HHS Chapter 980 Residence

50,000

500,000

Webster House Repairs

250,000
25,000

25,000

Court Room Technology Refresh Cycle

150,000

150,000

JC Clerk of Courts Waiting Area Remodel

30,000

1,750,000

7,445,000

825,000

100,000

190,000

175,000

125,000

100,000

190,000

175,000

125,000

Capital Projects Dept - Dept Req - Clerk of Courts

180,000

30,000
150,000

30,000

Capital Projects Dept - Dept Req - Corporation Counsel
100,000

JC Child Support Office/Entrance Rebuild

100,000

ADA Digital Web Content Compliance

50,000

50,000

150,000

150,000

Board Meeting Videos & Streaming

50,000

50,000

Board Meeting System

50,000

50,000

100,000

100,000

Capital Projects Dept - Dept Req - County Board

Capital Projects Dept - Dept Req - Finance
E-Procurement Software Replacement

50,000
50,000

Capital Projects Dept - Dept Req - Health & Human Services
HHS Fleet Expansion Vehicle

55,000

Public Health Lab Incubator Replacement

10,000

55,000

HHS Passenger Vehicle Replacements (3)

190,000

Public Health Water Sample Sealer Repl

10,000

HHS Door Widening

310,000
100,000

65,000

58

255,000

410,000

2027

County
Budgetyear
Resources

Existing
Funding

Debt
Financing

Grant or
Other
Financing

2028

2029

2030

2031

Capital Projects Dept - Dept Req - Information Technology
Storage Area Network (SAN) Refresh Cycle

300,000

260,000

Backup & Recovery Network Infrastructure

200,000

200,000

Data Center Infrastructure Maintenance

125,000

125,000

Audio Video Device Refresh

60,000

60,000

Phone System Replacement

50,000

50,000

Virtual Server Refresh Cycle

50,000

50,000

Project Management Systems

50,000

50,000

AI Solutions, Training, & Licensing

50,000

50,000

40,000

325,000
110,000

125,000

50,000

60,000

250,000
60,000

600,000
50,000

50,000

Multi-Function Printer Replacements

135,000

135,000

Cyber Recovery Data Vault

100,000

County Business Processing System-Forms

50,000

Application Prog. Interface (API) System

50,000

JC EOC-IT Training Room Enhancements

18,000

County Telecloset Security Enhancement

55,000

55,000

430,000

365,000

164,200
125,000

885,000

150,000

695,000

40,000

1,113,000

659,200

Capital Projects Dept - Dept Req - LURM
LURM Vehicle Replacement

65,000

136,000

65,000

136,000

Capital Projects Dept - Dept Req - Public Works - Facilities
DPW Building Network Infrastructure

140,000

140,000

Facilities Automated Mowing Equipment

135,000

135,000

County Asset Management System

300,000

Facilities Tractor (Steiner) Replacement

70,000

Facilities Tractor Replacement

35,000

Rough Terrain Vehicle (RTV) Repl

35,000
54,000

275,000

275,000

370,000

35,000

Capital Projects Dept - Dept Req - Public Works - Parks
Park Expansion and/or Development

750,000

750,000

Price Park Disc Golf Course

110,000

110,000

Forestry Head Mulcher

42,000

42,000

WRP Barn Repairs

28,000

28,000

Tilt Equipment Trailer

18,000

18,000

Open Front Brush Cutter

16,000

16,000

964,000

964,000

ROD Deed Scanning

120,000

120,000

ROD Indexing Records

50,000

50,000

170,000

170,000

257,000

Price Park Service Road Resurfacing

Capital Projects Dept - Dept Req - Register of Deeds

59

257,000

29,000

288,000

29,000

288,000

89,000

2027

County
Budgetyear
Resources

Existing
Funding

Debt
Financing

Grant or
Other
Financing

2028

2029

2030

2031

63,000

1,030,000

1,070,000

1,110,000

1,140,000

15,000

15,000

Capital Projects Dept - Dept Req - Sheriff's Office
Squad Replacement Purchase (7)

665,000

602,000

SO Server Hosts Infrastructure

50,000

50,000

SO Kitchen Assessment

48,000

K-9 Unit Replacement

25,000

12,500

12,500

Patrol Drone Replacement

15,000

13,950

1,050

48,000
15,000

15,000

Law Enforcement Center Remodel

180,000

1,800,000

Patrol Ballistic Plates

159,000

SO Property Barn Expansion

150,000

Jail Body Scanner Replacement

1,500,000
295,000

3D Scanner for Crashes & Crime Scenes

52,000
803,000

678,450

48,000

76,550

1,384,000

3,035,000

CTH B (County Line to CTH C)

1,666,000

1,192,590

473,410

CTH ES (USH 12 to CTH A)

1,206,000

509,249

696,751

CTH E (CTH J to Waukesha Co. Limits)

428,000

428,000

CTH B (CTH U to Kenosha Co. Line)

389,000

389,000

CTH A (CTH P South to CTH H)

326,000

326,000

CTH L (STH 20 to Racine Co. Line)

238,000

205,161

CTH O (I-43 to Delavan City Limits)

156,000

156,000

CTH I (CTH J to Waukesha Co. Limits)

117,000

117,000

Culvert Ultraviolet (UV) Lining

100,000

100,000

100,000

Highway Bridge Repairs

75,000

75,000

600,000

CTH G (STH 120 to Austin St.)

40,000

40,000

150,000

CTH L Intersection Improvement

40,000

40,000

30,000

500,000

CTH A (CTH H to USH 12)

25,000

25,000

130,000

1,304,000

2,920,000

1,207,000

Capital Projects Dept - Roadway Infrastructure

3,870,000
32,839

3,326,000

100,000

100,000

100,000

1,237,000

CTH DD (CTH JS to CTH D)

4,467,000

Unallocated Road Construction

792,102

CTH B Culvert Replacements (3)

60,000

309,000

2,656,000

CTH B (Linton Road to STH 120)

25,000

30,000

321,000

4,315,000

CTH K (S. Cty Line to USH 14)

25,000

30,000

378,000

CTH C (Salt Box Rd. to Martin St.)

15,000

105,000

749,000

County Highway Technical Survey

175,000

CTH F (STH 67 to STH 50)

25,000

CTH P (CTH M to CTH A)

30,000
573,000

CTH C (State Line to STH 67)

20,000
4,806,000

3,050,000

585,839

60

1,170,161

6,354,102

6,846,000

7,282,000

6,165,000

2027

County
Budgetyear
Resources

Existing
Funding

Debt
Financing

Grant or
Other
Financing

2028

2029

2030

2031

40,000

40,000

40,000

40,000

Children with Disabilities Education Board Dept
CDEB Chiller & Partial Roof Replacement

765,000

765,000

Pool UV Light & Controls Upgrade

191,000

191,000

CDEB Building Network Infrastructure

186,000

186,000

Transport Van/Bus Replacement

80,000

80,000

CDEB Cabinet Storage Remodel

80,000

80,000

CDEB West Playground Replacement

65,000

65,000

Pool Deck & Grate Reno; Pool Window

60,000

60,000

650,000

Smart Board Replacements (12)

54,000

54,000

40,000

Replace Roof-Mounted Exhaust Systems

10,000

10,000

90,000

83,000
635,000
40,000

Corridor Flooring Replacement

55,000

Commercial Appliance Replacement

50,000

1,500,000
50,000

CDEB Flooring Replacement - Annual

40,000

40,000

CDEB Building Infrastructure Assessment

50,000

CDEB Roof Replacement

60,000

CDEB Parking Lot Refurbishment

40,000
1,491,000

1,491,000

61

925,000

2,348,000

130,000

180,000

2027

County
Budgetyear
Resources

Existing
Funding

Debt
Financing

Grant or
Other
Financing

2028

2029

140,000

40,000

2030

2031

Lakeland Health Care Center Dept
Vacant Wing Modification

4,000,000

3,000,000

LHCC North Parking Lot Replacement

1,000,000

1,000,000

1,000,000

LHCC Furniture Replacements

155,000

155,000

Courtyard Sunshades & Access

150,000

150,000

LHCC Chiller Replacement

50,000

50,000

500,000

Full Body Lifts (2)

25,400

25,400

25,400

25,400

25,400

25,400

Laundry Washing System

25,000

25,000

Sit to Stand Lifts (2)

17,700

17,700

17,700

17,700

17,700

17,700

Food Holding/Transport Carts (2)

12,000

12,000

Air Mattresses (2)

5,900

5,900

Ice Maker & Storage Bin

5,000

5,000

Stand On Scale

4,000

4,000

Wheelchair Scale

2,500

2,500

12,000
5,900

5,900

2,500

LHCC Emergency Generator Replacement

285,000

Industrial Freezer/Cooler Refurbishment

70,000

Resident Room/Household Recliners (2)

6,000

2,500

6,000

LHCC Ext Siding & Window Replacement

50,000

250,000

2,000,000

Whirlpool Tubs

25,000

25,000

25,000

Industrial Washer-Extractors

25,000

25,000

25,000

Reach-In Freezer

9,000

Omni Cycle Rehab System

9,000

Food Waste Disposer

8,000

Food Processor

8,000

Semi-Automatic Food Slicer

8,000

Automatic Meat Slicer

7,500

7 Quart Food Processor

6,000

Bi-directional Physio Trainer

2,200

Bladder Scanners

15,000

15,000

Shortwave Diathermy Device

9,500

Recumbent Cross Trainer

8,000

Robot Coup Ultra Food Processer

7,500

Solid Door Reach-In Cooler

4,500

Conveyor Dishwasher

50,000

Combination Oven/Steamer

26,000

French Door Refrigerators (14)

28,000

Vital Signs Monitors (2)

10,400

LHCC Building Network Infrastructure

130,000
5,452,500

4,452,500

20,000

20,000

1,000,000

1,044,100

246,700

408,100

Land Information Dept
Land Information Drone
GIS Environment System

100,000

Orthophotography Acquisition
20,000

20,000

62

60,000

60,000

160,000

60,000

2,360,900

2027

County
Budgetyear
Resources

Existing
Funding

Debt
Financing

Grant or
Other
Financing

2028

2029

2030

2031

1,710,000

1,217,500

1,298,700

473,000

208,500

221,000

117,100

80,000

50,000

Public Works - Highway Dept
Tandem Axle Patrol Truck Replacement

528,500

528,500

Vehicle Wash Bay Enhancements

310,000

310,000

Grader Replacement

240,000

240,000

Tractor Replacement

190,000

190,000

Patrol Truck Replacement (2)

185,500

185,500

DPW Skid Loader Replacement

145,000

145,000

Tanker Replacement

132,500

132,500

DPW Garage Doors Replacement (Annual)

80,000

80,000

DPW Automatic Flagger Unit

80,000

80,000

Mower Attachment Replacements (2)

62,700

62,700

Truck Scale Maintenance

50,000

50,000

Brine Tanks Storage

40,000

40,000

Air Compressor Replacement

35,900

35,900

80,000
94,000

40,300

Public Works Parking Lot Replacement

600,000

Crack Filler Tub Replacement

184,400

DPW Cold Storage Facility

100,000

DPW New Warm Storage Boiler Upgrade

70,000

DPW Trench Drain Replacement

70,000

VMF Backup Circulation Pump

60,000

DPW Finance HVAC Replacement

45,000

5,400,000
1,300,000

Crash Attenuator Trailer

60,000

63,100

DPW Admin Office Window Repair / Replace

40,000

200,000

Excavator Replacement

540,300

VMF HVAC Equipment Upgrades

40,000

500,000

Flatbed Truck Replacement

194,700

Hot Patch Trailer Replacement

106,800

DPW Heating Boiler Replacement

20,000

Skid Steer Pavement Planer Attach Repl

31,600
2,080,100

2,080,100

Jail Cell Water Controls Replacement

125,000

125,000

Jail Flooring Replacement - Annual

40,000

40,000

3,013,400

8,346,300

2,413,100

1,443,200

40,000

40,000

40,000

40,000

Sheriff's Office - Sheriff Restricted Dept

Jail Dental Suite Remodel

137,500

Jail Oven Replacement

99,000

Jail Washer & Dryer Replacements

60,000

Jail Huber Chiller Removal

15,000
165,000

165,000

336,500

55,000

40,000

40,000

Transit Dept
Passenger Wheelchair Access Repl (2)

171,930

34,386

137,544

177,088

167,868

172,904

178,091

171,930

34,386

137,544

177,088

167,868

172,904

178,091

63

2027
Grand Total

19,497,030

County
Budgetyear
Resources

Existing
Funding

5,512,836 11,559,939

Debt
Financing

Grant or
Other
Financing

2028

2,424,255

27,327,190

2029

2030

34,568,068 24,401,604

2031
15,477,191

* For the 2027 Capital Improvement Plan, County Budget-year Resources include property tax levy, investment income, and State supplemental aid
to counties.
“ADMIN HOLD" Status Projects
Capital Projects Dept - Building - Government Center: GC Asbestos Survey Abatement (County Board)
Capital Projects Dept - Dept Req - Public Works - Parks: Park Expansion and/or Development (County Board)
Lakeland Health Care Center Dept: Vacant Wing Modification (County Board)

Projects with an "ADMIN HOLD" status require appropriate approval to move forward with spending and contractual agreements.

64

Walworth County
2027 Capital Projects Details and Operating Budget Impacts
Administrator's Budget
Funding Source
2027
Project
Cost

County
Budget-year
Resources

Existing
Funding

Debt

Grant or Other
Financing

Capital Projects Dept - Building - Government Center
GC Asbestos Survey & Abatement
50,000

2 - Safety issue or security concern

50,000

Comprehensive asbestos containing material (ACM)
identification survey and mapping with abatement for the
government center facility.

ADMIN HOLD. County budget-year resources.
Funding
Description:
Operating
Budget
Impact:

No significant operating impact.

Capital Projects Dept - Building - Judicial Center
JC Data Closet Expansion
7 - New capital asset

165,000

Construct new ~300sqft IT closet behind existing closet in
Clerk of Courts Dpt. Separation of DAIT, CCAP, and
County IT equipment and address space limitations, code
compliance, and allow for additional courtrooms in the
future. 2028 move equipment.

Use of Capital Projects Fund capital improvement
Funding
Description: committed fund balance.

165,000

Operating
Budget
Impact:

No significant operating impact.

3 - Replacement - end of life cycle

75,000

75,000

Additional funding required for existing project to
complete the entire building. HVAC balancing, isolation
and control valves are failing and replacement is
required. Replacement includes over 100 valves.
Existing budget is $336,000.

County budget-year resources.
Funding
Description:

JC Replace HVAC Valves

Operating
Budget
Impact:

No significant operating impact.

JC Heating Boiler Replacement
60,000

3 - Replacement - end of life cycle

60,000

Heating boilers (2003) are original to the facility and have
exceeded their life cycle (estimated at 20 years). Heating
boilers are critical to the business operations of the
facility and should be replaced to meet building
specifications.

Use of Capital Projects Fund capital improvement
Funding
Description: committed fund balance.
Operating
Budget
Impact:

65

No significant operating impact.

Funding Source
2027
Project
Cost

County
Budget-year
Resources

4 - Productivity improvement or operational savings

50,000

50,000

Complete building infrastructure study to determine any
repairs or maintenance that may be needed. This
includes mechanical, electrical, plumbing, and structural
review.

County budget-year resources.
Funding
Description:

Existing
Funding

Debt

Grant or Other
Financing

JC Building Assessment

Operating
Budget
Impact:

No significant operating impact.

5 - Facility or grounds repair/maintenance

50,000

50,000

Annual replacement of flooring as determined by facility
staff.

County budget-year resources.
Funding
Description:

JC Flooring Replacement - Annual

Operating
Budget
Impact:

No significant operating impact.

JC Data Center Cooling Sys Replacement
30,000

3 - Replacement - end of life cycle

30,000

Replace older (2012) of the two Computer Room Air
Conditioner (CRAC) System due to end-of-life cycle (15
Years). Install new system on separate emergency
power transfer switch and move critical gear within the IT
Department to emergency power.

Use of Capital Projects Fund capital improvement
Funding
Description: committed fund balance.
Operating
Budget
Impact:

No significant operating impact.

Capital Projects Dept - Building - Law Enforcement Center
Jail Ceiling Replacement
2 - Safety issue or security concern

910,000

Failing ceiling tile adhesive is causing tiles to droop or
fall. State no longer permits this tile system within
facilities and has granted a variance for replacement.
New product is Gypsum Wall Board.

County budget-year resources.
Funding
Description:
Operating
Budget
Impact:

66

910,000

No significant operating impact.

Funding Source
2027
Project
Cost

County
Budget-year
Resources

Existing
Funding

Debt

Grant or Other
Financing

SO Huber Exterior Wall Replacement
5 - Facility or grounds repair/maintenance

188,500

Replace the North and South Courtyard walls between
the new and old Huber addition. These walls have water
infiltrating them and as a result show extensive damage
due to freezing.

Use of Capital Projects Fund capital improvement
Funding
Description: committed fund balance.
Operating
Budget
Impact:

188,500

No significant operating impact.

Jail Inmate Window Replacement
3 - Replacement - end of life cycle

70,000

Inmate windows are delaminating due to age and water
infiltration in the block sills. Project will replace windows,
restore metal frames and install sill flashing to prevent
future water infiltration.

Use of Capital Projects Fund capital improvement
Funding
Description: committed fund balance.
Operating
Budget
Impact:

70,000

No significant operating impact.

SO Main Entrance Repairs
3 - Replacement - end of life cycle

70,000

Replace outdated access control system (pneumatic
controls), doors, hinge and repair flooring around exterior
door. Additionally, replace crash bars, power transfer and
other associated components that are wearing.

Use of Capital Projects Fund capital improvement
Funding
Description: committed fund balance.

70,000

Operating
Budget
Impact:

No significant operating impact.

3 - Replacement - end of life cycle

40,000

40,000

Jail cell infrastructure (sanitary "T" waste piping) original
to the facility (1994) is over 30 years of age and needs
replacement. Replace cast iron "T" in water closets (1
per 2 cells).

County budget-year resources.
Funding
Description:

Jail Water Closet "T" Replacement

Operating
Budget
Impact:

67

No significant operating impact.

Funding Source
2027
Project
Cost

County
Budget-year
Resources

2 - Safety issue or security concern

25,000

25,000

Construct ramp on the east side of the building to
improve accessibility into the facility by users with walkers
or similar mobility devices.

County budget-year resources.
Funding
Description:

Existing
Funding

Debt

Grant or Other
Financing

Capital Projects Dept - Building - Other
Webster House ADA Ramp

Operating
Budget
Impact:

No significant operating impact.

Capital Projects Dept - Dept Req - Clerk of Courts
Court Room Technology Refresh Cycle
150,000

3 - Replacement - end of life cycle

150,000

2027 Hearing Room/Jail Intake/Super Pod tech, 2028
Planning & Engineering to inform next 5-year refresh
cycle rolling component replacements across all 4 court
rooms and 2 hearing rooms. 2029 Hearing Room, 2030
Room Controls, 2031 Conferencing.

County budget-year resources.
Funding
Description:
Operating
Budget
Impact:

No significant operating impact.

JC Clerk of Courts Waiting Area Remodel
30,000

5 - Facility or grounds repair/maintenance

30,000

Waiting area for the Clerk of Courts is in 'worn' condition
with damaged laminate countertops, mismatched chairs,
minor wall damage etc. Remodel will include new
furniture, paint, ceiling tiles and other minor renovations
to the waiting area.

Use of Capital Projects Fund capital improvement
Funding
Description: committed fund balance.
Operating
Budget
Impact:

No significant operating impact.

Capital Projects Dept - Dept Req - Corporation Counsel
JC Child Support Office/Entrance Rebuild
2 - Safety issue or security concern

100,000

Child Support Entrance is not conducive for staff or
visitors. Waiting room is not secure, poor camera
coverage and interactions between visitors and reception.
$40,000 2026 budget for architectural/engineering, 2027
construction.

County budget-year resources.
Funding
Description:
Operating
Budget
Impact:

68

100,000

No significant operating impact.

Funding Source
2027
Project
Cost

County
Budget-year
Resources

1 - Mandated or legal obligation

50,000

50,000

DOJ Rule for ADA Compliance deadline of April 24, 2027
(WVAG 2.1 AA). 2027 remediations, training, policies,
dashboard, and monitoring solution.

County budget-year resources.
Funding
Description:

Existing
Funding

Debt

Grant or Other
Financing

ADA Digital Web Content Compliance

Operating
Budget
Impact:

$20,000 ongoing annual cost.

Capital Projects Dept - Dept Req - County Board
Board Meeting System
3 - Replacement - end of life cycle

50,000

The new County Board meeting system may include the
following board meeting features: voting, roll call,
abstains, request to speak, agenda, packets, minutes,
resolutions, etc.

County budget-year resources.
Funding
Description:

50,000

Operating
Budget
Impact:

Estimate a $25,000 increase in annual costs.

3 - Replacement - end of life cycle

50,000

50,000

Replacement of onpremise storage solution of historical
County Board meetings, as the existing software and
storage is end of life. Replace storage per State Statue,
County Ordinance. Closed captions and ease of access
to historical board meeting videos.

County budget-year resources.
Funding
Description:

Board Meeting Videos & Streaming

Operating
Budget
Impact:

Estimate a $10,000 increase in annual costs.

Capital Projects Dept - Dept Req - Information Technology
Storage Area Network (SAN) Refresh Cycle
3 - Replacement - end of life cycle

300,000

Replacement of Storage Area Network (SANs) 6-year
refresh cycle for two environments.

$40,000 strategic initiative planning grant. Use of
Funding
Description: Capital Projects Fund capital improvement committed
fund balance.
Operating
Budget
Impact:

69

260,000

No significant operating impact.

40,000

Funding Source
2027
Project
Cost

County
Budget-year
Resources

Existing
Funding

Debt

Grant or Other
Financing

Backup & Recovery Network Infrastructure
2 - Safety issue or security concern

200,000

Maintain disaster recovery capabilities by maintaining and
improving the system hardware, replication processes,
and infrastructure that support failover, data protection,
and business continuity across all critical local
infrastructure.

Use of Capital Projects Fund capital improvement
Funding
Description: committed fund balance.
Operating
Budget
Impact:

200,000

No significant operating impact.

Data Center Infrastructure Maintenance
3 - Replacement - end of life cycle

125,000

Core datacenter infrastructure will be refreshed every five
(5) years, including updates to transport switches, public
switches, buffer switches, firewalls, switches, controllers,
and related security or network components.

Use of Capital Projects Fund capital improvement
Funding
Description: committed fund balance.
Operating
Budget
Impact:

125,000

No significant operating impact.

Audio Video Device Refresh
6 - Scheduled replacement

60,000

Replacement of conference room and hallway equipment
every odd year. Includes: displays, AV equipment,
collaboration equipment, software, sound bars / cameras,
microphones, licenses, and related equipment.

Use of Capital Projects Fund capital improvement
Funding
Description: committed fund balance.
Operating
Budget
Impact:

60,000

No significant operating impact.

Phone System Replacement
50,000

6 - Scheduled replacement

50,000

The County's phone system was completely replaced in
2019 with an internet protocol based system. The system
should be evaluated for upgrades or full replacement in
year 8-10. The current solution is nearing end-of-life and
fiscal/support concerns.

Use of Capital Projects Fund capital improvement
Funding
Description: committed fund balance.
Operating
Budget
Impact:

To be known as the scope for the replacement system
is determined.

3 - Replacement - end of life cycle

50,000

50,000

Replacement of server hosts infrastructure every 6-year
refresh cycle for two environments. Replaced servers get
repurposed to offline cyber recovery data vault use.

County budget-year resources.
Funding
Description:

Virtual Server Refresh Cycle

Operating
Budget
Impact:

70

No significant operating impact.

Funding Source
2027
Project
Cost

County
Budget-year
Resources

4 - Productivity improvement or operational savings

50,000

50,000

2027 expand Project Portfolio Mgmt (PPM) System.
Manage fiscal & human resources, track progress versus
milestone deadlines. $30k funding in 2026 to improve
helpdesk ticket system to Information Technology
Infrastructure Library (ITIL) standards.

County budget-year resources.
Funding
Description:

Existing
Funding

Debt

Grant or Other
Financing

Project Management Systems

Operating
Budget
Impact:

No significant operating impact until after 2027
expansion, estimate $40,000 annual subscription cost.

4 - Productivity improvement or operational savings

50,000

50,000

Artificial intelligence (AI) solution and licensing for a
County phased implementation approach. County
advanced power users will be selected to complete
training in the County's AI policy, data confidentiality, and
AI solution. $50k funding in 2026.

County budget-year resources.
Funding
Description:

AI Solutions, Training, & Licensing

Operating
Budget
Impact:

Estimated 100 users at $305 annual license renewal
cost, $30,500 annually when fully implemented.

Capital Projects Dept - Dept Req - Public Works - Facilities
DPW Building Network Infrastructure
3 - Replacement - end of life cycle

140,000

Annual planned refresh of network infrastructure, DPW
buildings, which includes switches, access points and all
related components. Equipment will be replaced on a 5-7
year cycle.

Use of Capital Projects Fund capital improvement
Funding
Description: committed fund balance.
Operating
Budget
Impact:

140,000

No significant operating impact.

Facilities Automated Mowing Equipment
135,000

7 - New capital asset

135,000

Adoption of (9) automated/robotic mowing for use on
County grounds. Automated mowing technology is
advancing to the point of viability in the next 2 years.
There is the potential for cost savings in future labor.

Use of Capital Projects Fund capital improvement
Funding
Description: committed fund balance.
Operating
Budget
Impact:

71

Reduction in seasonal employee requirements, which
may result in labor cuts between $24,000 to $48,000
annually as early as 2028. Electric charges to be
determined.

Funding Source
2027
Project
Cost

County
Budget-year
Resources

Existing
Funding

Debt

Grant or Other
Financing

Capital Projects Dept - Dept Req - Public Works - Parks
Park Expansion and/or Development
7 - New capital asset

750,000

Establish an appropriation to begin a 3-year park land
acquisition or development window of opportunity.

ADMIN HOLD. Use of Capital Projects Fund Parks
Funding
Description: committed fund balance.
Operating
Budget
Impact:

750,000

$50,000 estimated annual labor and maintenance.

Price Park Disc Golf Course
110,000

7 - New capital asset

110,000

Develop a Disc Golf course at Price Park with fairway
clearing (paths), signage, and design costs. 2026
design, 2027 construction.

Use of Capital Projects Fund Parks committed fund
Funding
Description: balance.
Operating
Budget
Impact:

No significant operating impact.

Forestry Head Mulcher
42,000

7 - New capital asset

42,000

Expand vegetation management capabilities with the
addition of a second (Highway presently has one) forestry
mulcher attachment compatible with existing skid steers.

Use of Capital Projects Fund Parks committed fund
Funding
Description: balance.
Operating
Budget
Impact:

No significant operating impact.

WRP Barn Repairs
2 - Safety issue or security concern

28,000

The barn, constructed in 1936, needs improvements and
repairs to maintain the structural integrity and protect
from further deterioration.

Use of Capital Projects Fund Parks committed fund
Funding
Description: balance.
Operating
Budget
Impact:

72

28,000

No significant operating impact.

Funding Source
2027
Project
Cost

County
Budget-year
Resources

Existing
Funding

Debt

Grant or Other
Financing

Tilt Equipment Trailer
7 - New capital asset

18,000

Procurement of a tilt equipment trailer to accommodate
the transport of a skid-steer, for example, w/ forestry
head to facilitate an increase in vegetation management.

Use of Capital Projects Fund Parks committed fund
Funding
Description: balance.
Operating
Budget
Impact:

18,000

No significant operating impact.

Open Front Brush Cutter
7 - New capital asset

16,000

Expand vegetation management capabilities with the
addition of an open front brush cutter attachment
compatible with existing skid steers.

Use of Capital Projects Fund Parks committed fund
Funding
Description: balance.
Operating
Budget
Impact:

16,000

No significant operating impact.

Capital Projects Dept - Dept Req - Register of Deeds
ROD Deed Scanning
2 - Safety issue or security concern

120,000

Scanning Deed Volumes 238 thru 524 (Mid 1958).

Use of Land Modernization restricted fees ($90,000) &
Funding
Description: Public Access restricted fees ($30,000).
Operating
Budget
Impact:

120,000

No significant operating impact.

ROD Indexing Records
4 - Productivity improvement or operational savings

50,000

The Register of Deeds (ROD) Indexing Records Project
seeks to enhance indexing categories and criteria for
more accurate searches. The project will focus on
indexing ROD records like land transactions, land deeds,
and legal documents.

Use of Land Modernization restricted fees.
Funding
Description:
Operating
Budget
Impact:

73

50,000

No significant operating impact.

Funding Source
2027
Project
Cost

County
Budget-year
Resources

Existing
Funding

Debt

Grant or Other
Financing

Capital Projects Dept - Dept Req - Sheriff's Office
Squad Replacement Purchase (7)
3 - Replacement - end of life cycle

665,000

Annual scheduled purchase of 7 vehicles to maintain a
dependable and safe fleet. There is a 2-year lag between
order (2027) and delivery year (2029).

$63,000 squad surplus sales from auctioning 7 vehicles
Funding
Description: in 2029. County budget-year resources.

602,000

63,000

Operating
Budget
Impact:

No significant operating impact.

3 - Replacement - end of life cycle

50,000

50,000

Replacement of server hosts infrastructure every 5-year
refresh cycle.

County budget-year resources.
Funding
Description:

SO Server Hosts Infrastructure

Operating
Budget
Impact:

No significant operating impact.

SO Kitchen Assessment
48,000

3 - Replacement - end of life cycle

48,000

SO Kitchen facility is over 30 years old and has a trend of
deteriorating MEP infrastructure and end of life
equipment components.

Use of Capital Projects Fund capital improvement
Funding
Description: committed fund balance.
Operating
Budget
Impact:

No significant operating impact.

3 - Replacement - end of life cycle

25,000

12,500

Purchase a new K-9, as existing 2nd shift K-9 will likely
need to be replaced in 2027. K-9s average years of
service is 7 years.

County budget-year resources 50% and donation 50%.
Funding
Description:

K-9 Unit Replacement

Operating
Budget
Impact:

74

No significant operating impact.

12,500

Funding Source
2027
Project
Cost

County
Budget-year
Resources

3 - Replacement - end of life cycle

15,000

13,950

Replace existing drone used for traffic crash
reconstruction, reconnaissance, searching for lost
persons or criminal suspects, forensic investigations,
traffic pattern review, and more. Patrol has 4 drones,
replace 1 each year with varying capabilities.

$1,050 estimated trade-in value for the drone being
Funding
Description: replaced. County budget-year resources.

Existing
Funding

Debt

Grant or Other
Financing

Patrol Drone Replacement

Operating
Budget
Impact:

1,050

No significant operating impact.

Capital Projects Dept - Roadway Infrastructure
CTH B (County Line to CTH C)
6 - Scheduled replacement
Engineering, rehabilitation, and construction management
of 2.6 centerline miles of CTH B from County Line road to
CTH C. Located in the Town of Sharon.

1,666,000

1,192,590

473,410

2027 LRIP grant at $473,410. County budget-year
Funding
Description: resources.
Operating
Budget
Impact:

No significant operating impact.

CTH ES (USH 12 to CTH A)
6 - Scheduled replacement
Engineering, rehabilitation, and construction management
of 1.7 centerline miles of CTH ES from USH 12 to CTH
A. Located in the Town of Sugar Creek.

1,206,000

509,249

696,751

2027 LRIP-S grant at $696,751. County budget-year
Funding
Description: resources.
Operating
Budget
Impact:

No significant operating impact.

CTH E (CTH J to Waukesha Co. Limits)
6 - Scheduled replacement

428,000

Hot-In-Place maintenance of 1.1 centerline miles of CTH
E from CTH J to Waukesha County Limits. Located in
Town of East Troy.

2027 State supplemental aid to counties $150,000.
Funding
Description: County budget-year resources.
Operating
Budget
Impact:

75

428,000

No significant operating impact.

Funding Source
2027
Project
Cost

County
Budget-year
Resources

6 - Scheduled replacement

389,000

389,000

Hot-In-Place maintenance of 1 centerline mile of CTH B
from CTH U to Kenosha Co. Line. Located in Town of
Bloomfield.

County budget-year resources.
Funding
Description:

Existing
Funding

Debt

Grant or Other
Financing

CTH B (CTH U to Kenosha Co. Line)

Operating
Budget
Impact:

No significant operating impact.

CTH A (CTH P South to CTH H)
6 - Scheduled replacement

326,000

Engineering, rehabilitation, and construction management
of 4.6 centerline miles of CTH A from CTH P South to
CTH H in the Townships of Richmond and Sugar Creek.

2030 STP-R grant estimated at $3,000,000. County
Funding
Description: budget-year resources.
Operating
Budget
Impact:

326,000

No significant operating impact.

CTH L (STH 20 to Racine Co. Line)
6 - Scheduled replacement

238,000

Engineering, rehabilitation, and construction management
for approximately 4.8 centerline miles of CTH L from STH
20 to Racine County Line. Located in the Town of East
Troy.

2029 LRIP grant estimated at $465,000. County budgetFunding
Description: year resources. Use of Road/Bridge construction
committed fund balance.
Operating
Budget
Impact:

205,161

32,839

No significant operating impact.

CTH O (I-43 to Delavan City Limits)
6 - Scheduled replacement

156,000

Hot-In-Place maintenance of .4 centerline miles of CTH O
from I-43 to Delavan City Limits. Located in Town of
Delavan.

Use of Road/Bridge construction committed fund
Funding
Description: balance.
Operating
Budget
Impact:

156,000

No significant operating impact.

CTH I (CTH J to Waukesha Co. Limits)
6 - Scheduled replacement

117,000

Hot-In-Place maintenance of .3 centerline miles of CTH I
from CTH J to Waukesha Co. Limits. Located in Town of
East Troy.

Use of Road/Bridge construction committed fund
Funding
Description: balance.
Operating
Budget
Impact:

76

117,000

No significant operating impact.

Funding Source
2027
Project
Cost

County
Budget-year
Resources

Existing
Funding

Debt

Grant or Other
Financing

Culvert Ultraviolet (UV) Lining
6 - Scheduled replacement

100,000

Resin-impregnated liner cured with UV light, applied to 45 culverts per year of 55 in poor condition. Treatment
restores culverts' structural integrity, improves hydraulic
performance, and extends service life with minimal
surface disruption.

Use of Road/Bridge construction committed fund
Funding
Description: balance.
Operating
Budget
Impact:

100,000

No significant operating impact.

Highway Bridge Repairs
6 - Scheduled replacement

75,000

Repairs to select county highway bridges as identified
during routine inspections.

Use of Road/Bridge construction committed fund
Funding
Description: balance. County budget-year resources.
Operating
Budget
Impact:

75,000

No significant operating impact.

CTH L Intersection Improvement
2 - Safety issue or security concern

40,000

Purchase real estate related to Stone School Road
intersections with vision impairments. Includes design,
easements, fees and miscellaneous items, and final
construction. $100,000 budget in 2025.

2029 HSIP grant for $433,856 (90%/10%). Use of
Funding
Description: Road/Bridge construction committed fund balance.
County budget-year resources.
Operating
Budget
Impact:

40,000

No significant operating impact.

CTH G (STH 120 to Austin St.)
6 - Scheduled replacement

40,000

Engineering, rehabilitation, and construction management
of 0.7 centerline miles of CTH G from STH 120 to Austin
Street. Located in the Village of East Troy.

2029 LRIP-S grant estimated at $690,000. County
Funding
Description: budget-year resources. Use of Road/Bridge
construction committed fund balance.
Operating
Budget
Impact:

40,000

No significant operating impact.

CTH A (CTH H to USH 12)
6 - Scheduled replacement

25,000

Engineering, rehabilitation, and construction management
of 1.7 centerline miles of CTH A from CTH H to USH 12
in the Town of Sugar Creek.

Use of Road/Bridge construction committed fund
Funding
Description: balance. County budget-year resources.
Operating
Budget
Impact:

77

25,000

No significant operating impact.

Funding Source
2027
Project
Cost

County
Budget-year
Resources

Existing
Funding

Debt

Grant or Other
Financing

Children with Disabilities Education Board Dept
CDEB Chiller & Partial Roof Replacement
3 - Replacement - end of life cycle

765,000

Replace chiller system at end of life (20 years). Replace
kitchen cooler and freezer evaporators and condensers
at end of life (20 years).

Use of CDEB Fund capital improvement committed fund
Funding
Description: balance.
Operating
Budget
Impact:

765,000

No significant operating impact.

Pool UV Light & Controls Upgrade
191,000

3 - Replacement - end of life cycle

191,000

Replace ultraviolet disinfection system for both the
Therapy Pool and Lap Pool. These systems are original
to the building and essential for keeping the pool
operational. Parts are no longer in production.

Use of CDEB Fund capital improvement committed fund
Funding
Description: balance.
Operating
Budget
Impact:

No significant operating impact.

CDEB Building Network Infrastructure
186,000

3 - Replacement - end of life cycle

186,000

Annual planned refresh of network infrastructure, by
building, which includes switches, access points and all
related components. Equipment will be replaced on a 5-7
year cycle.

Use of CDEB Fund capital improvement committed fund
Funding
Description: balance.
Operating
Budget
Impact:

No significant operating impact.

Transport Van/Bus Replacement
3 - Replacement - end of life cycle

80,000

Replacement of current 2010 specialized transport
van/bus that is utilized for community outings to transport
small groups of students with disabilities with one (1)
accessible mini-van in 2027.

Use of CDEB Fund capital improvement committed fund
Funding
Description: balance.
Operating
Budget
Impact:

78

80,000

No significant operating impact.

Funding Source
2027
Project
Cost

County
Budget-year
Resources

Existing
Funding

Debt

Grant or Other
Financing

CDEB Cabinet Storage Remodel
2 - Safety issue or security concern

80,000

Install cabinet doors on all open storage shelving in
classrooms 141-149. Additionally, install new locks on all
existing cabinets & drawers throughout the classrooms.

Use of CDEB Fund capital improvement committed fund
Funding
Description: balance.
Operating
Budget
Impact:

80,000

No significant operating impact.

CDEB West Playground Replacement
3 - Replacement - end of life cycle

65,000

The west (elementary grade level) playground is at or
near the end of life (estimated at 15-20 years for a mix of
plastic & metal components; current equipment is 18
years old) and should be replaced.

2029 Potential for $100,000 donation funding. Use of
Funding
Description: CDEB Fund capital improvement committed fund
balance.
Operating
Budget
Impact:

65,000

No significant operating impact.

Pool Deck & Grate Reno; Pool Window
3 - Replacement - end of life cycle

60,000

Replace the original pool deck based on the expected life
cycle with new low-cost epoxy flooring. Replace the pool
filter equipment that is beyond end of life cycle (estimated
at 10 year; age of equip is 17 years).

Use of CDEB Fund capital improvement committed fund
Funding
Description: balance.
Operating
Budget
Impact:

60,000

No significant operating impact.

Smart Board Replacements (12)
3 - Replacement - end of life cycle

54,000

Replacement schedule for existing smartboards /
interactive displays in classrooms at the end of their six
year life cycle. Replacement plan: 2027 twelve (12),
2028 and beyond is seven (7) per year.

Use of CDEB Fund capital improvement committed fund
Funding
Description: balance.
Operating
Budget
Impact:

54,000

No significant operating impact.

Replace Roof-Mounted Exhaust Systems
3 - Replacement - end of life cycle

10,000

Replace roof-mounted exhaust systems (approximately
18 total units) based on twenty (20) year system life
cycle. Design in 2027, construction in 2028.

Use of CDEB Fund capital improvement committed fund
Funding
Description: balance.
Operating
Budget
Impact:

79

10,000

No significant operating impact.

Funding Source
2027
Project
Cost

County
Budget-year
Resources

Existing
Funding

Debt

Grant or Other
Financing

Lakeland Health Care Center Dept
Vacant Wing Modification
8 - New County program or service
LHCC has closed a wing due to a decision to decrease
the census; completing an infrastructure assessment for
future utilization of this unit. 2026 study and predesign,
2027 A/E and construction or modification as required.

4,000,000

3,000,000

1,000,000

ADMIN HOLD. Use of LHCC unrestricted net positionFunding
Description: building reserves. Potential grant funding ($1.0 million) Award decision September 2026.
Operating
Budget
Impact:

Vacant wing purpose is expected to be self-sustaining
with new revenue streams.

LHCC North Parking Lot Replacement
3 - Replacement - end of life cycle
Design and construction services for the replacement of
LHCC North parking lot. Replacement will include, subbase, base, geogrid, drain tile and other associated work.
Additionally, repairs to service drive & surrounding
hardscape and retention pond.

1,000,000

1,000,000

Use of LHCC unrestricted net position-building reserves.
Funding
Description:
Operating
Budget
Impact:

No significant operating impact.

LHCC Furniture Replacements
155,000

3 - Replacement - end of life cycle

155,000

Replacement of facility furniture as needed over the next
5 years. Projecting equivalent of 30 rooms per year
based on condition, including overbed tables,
nightstands, armoires, dressers, standard chairs, beds,
and common area/core furniture.

Use of LHCC unrestricted net position-equipment
Funding
Description: reserves.
Operating
Budget
Impact:

No significant operating impact.

Courtyard Sunshades & Access
7 - New capital asset

150,000

Install 3 sun shade structures to wings A, B, and C to
provide shaded areas in the resident courtyards. Install
automatic door operators with appropriate lock on one
door in wings B and C courtyards.

Use of LHCC unrestricted net position-building reserves.
Funding
Description:
Operating
Budget
Impact:

80

150,000

No significant operating impact.

Funding Source
2027
Project
Cost

County
Budget-year
Resources

Existing
Funding

Debt

Grant or Other
Financing

LHCC Chiller Replacement
3 - Replacement - end of life cycle

50,000

Chiller (2006 Trane; 2012 Dakin) are approaching or
have exceeded service live (estimated at 15 years).
Replace both units with one (1) multi-stage chiller unit
sized to meet the building specifications.

Use of LHCC unrestricted net position-building reserves.
Funding
Description:
Operating
Budget
Impact:

50,000

No significant operating impact.

Full Body Lifts (2)
6 - Scheduled replacement

25,400

Replacement of mechanical full body lifts to increase the
safety of residents and staff. OSHA recommends the use
of mechanical lifts.

Use of LHCC unrestricted net position-equipment
Funding
Description: reserves.
Operating
Budget
Impact:

25,400

No significant operating impact.

Laundry Washing System
3 - Replacement - end of life cycle

25,000

Replacement of the specialized laundry washing system
specific to infection control, located within the facility's
laundry room.

Use of LHCC unrestricted net position-equipment
Funding
Description: reserves.
Operating
Budget
Impact:

25,000

No significant operating impact.

Sit to Stand Lifts (2)
6 - Scheduled replacement

17,700

Annual replacement of mechanical sit to stand lifts to
increase the safety of residents and staff. OSHA requires
use of mechanical lifts for safety.

Use of LHCC unrestricted net position-equipment
Funding
Description: reserves.
Operating
Budget
Impact:

17,700

No significant operating impact.

Food Holding/Transport Carts (2)
3 - Replacement - end of life cycle

12,000

Replacement of food holding/transport carts to transport
food from the main kitchen to the resident households for
meals.

Use of LHCC unrestricted net position-equipment
Funding
Description: reserves.
Operating
Budget
Impact:

81

12,000

No significant operating impact.

Funding Source
2027
Project
Cost

County
Budget-year
Resources

Existing
Funding

Debt

Grant or Other
Financing

Air Mattresses (2)
6 - Scheduled replacement
Scheduled replacement of air mattresses. This type of
mattress helps residents with pressure ulcers heal or
prevent further skin breakdown.

5,900

5,900

Use of LHCC unrestricted net position-equipment
Funding
Description: reserves.
Operating
Budget
Impact:

No significant operating impact.

Ice Maker & Storage Bin
3 - Replacement - end of life cycle
Scheduled replacement of the existing ice maker and
storage bin.

5,000

5,000

Use of LHCC unrestricted net position-equipment
Funding
Description: reserves.
Operating
Budget
Impact:

No significant operating impact.

Stand On Scale
3 - Replacement - end of life cycle
Replacement of the stand-on resident scale. Equipment
is used for residents who are able to stand with
assistance/handrails.

4,000

4,000

Use of LHCC unrestricted net position-equipment
Funding
Description: reserves.
Operating
Budget
Impact:

No significant operating impact.

Wheelchair Scale
3 - Replacement - end of life cycle
Replacement of a wheelchair accessible scale for
resident health monitoring.

2,500

2,500

Use of LHCC unrestricted net position-equipment
Funding
Description: reserves.
Operating
Budget
Impact:

82

No significant operating impact.

Funding Source
2027
Project
Cost

County
Budget-year
Resources

Existing
Funding

Debt

Grant or Other
Financing

Land Information Dept
Land Information Drone
7 - New capital asset

20,000

New drone for use by land information to support county
department needs. The drone will assist with flying
county resources to collect and inventory information and
limit the need to enter private property or dangerous
areas of the county.

Use of Land Modernization restricted fees.
Funding
Description:
Operating
Budget
Impact:

20,000

Estimated $1,000 in annual software maintenance
and/or repairs.

Public Works - Highway Dept
Tandem Axle Patrol Truck Replacement
528,500

6 - Scheduled replacement

528,500

Replacement of one tandem axle truck in 2027.
Replacement(s) are based on 10-year Equipment plan
with a typical life cycle replacement between 16 to 20
years.

Use of Highway Fund unrestricted net positionFunding
Description: equipment reserves.
Operating
Budget
Impact:

No significant operating impact.

Vehicle Wash Bay Enhancements
4 - Productivity improvement or operational savings

310,000

Upgrade the existing pressure-washer wash area to a
dedicated, high-performance wash bay featuring an
automated cleaning system that improves wash quality,
reduces labor hours, and centralizes vehicle cleaning in a
more efficient, purpose-built space.

Use of Highway Fund unrestricted net positionFunding
Description: equipment reserves.
Operating
Budget
Impact:

310,000

No significant operating impact.

Grader Replacement
4 - Productivity improvement or operational savings

240,000

Surplusing two of our larger graders and replacing with
one smaller unit for use consistent with our capabilities
and operational needs.

Use of Highway Fund unrestricted net positionFunding
Description: equipment reserves.
Operating
Budget
Impact:

83

240,000

No significant operating impact.

Funding Source
2027
Project
Cost

County
Budget-year
Resources

Existing
Funding

Debt

Grant or Other
Financing

Tractor Replacement
6 - Scheduled replacement

190,000

Scheduled replacement of a 30-year-old roadside mower
tractor. Tractors see significant vital use for safety on
roadways. Newly outfitting for efficient year-round use.
Based on highway equipment plan or approximately 30
years of service life.

Use of Highway Fund unrestricted net positionFunding
Description: equipment reserves.
Operating
Budget
Impact:

190,000

No significant operating impact.

Patrol Truck Replacement (2)
6 - Scheduled replacement

185,500

Scheduled replacement of a one-ton dump trucks.
Replacing two trucks in 2027; two trucks in 2029; two in
2030; and one in 2031. These units are used extensively
on a daily basis.

Use of Highway Fund unrestricted net positionFunding
Description: equipment reserves.
Operating
Budget
Impact:

185,500

No significant operating impact.

DPW Skid Loader Replacement
6 - Scheduled replacement

145,000

Lifecycle replacement of skid loader. These units are
heavily utilized during regular maintenance activities.
This replacement will also bring all units in line to use all
applicable attachments.

Use of Highway Fund unrestricted net positionFunding
Description: equipment reserves.
Operating
Budget
Impact:

145,000

No significant operating impact.

Tanker Replacement
3 - Replacement - end of life cycle

132,500

Lifecycle replacement of tanker trailer. This unit is
heavily utilized during the winter months to transport salt
brine to municipalities and outlying locations. It is also
used during summer maintenance operations as a water
trailer.

Use of Highway Fund unrestricted net positionFunding
Description: equipment reserves.
Operating
Budget
Impact:

132,500

No significant operating impact.

DPW Automatic Flagger Unit
7 - New capital asset

80,000

These new units (one pair) reduce the need for personnel
to stand directly in traffic for long periods of time, lowering
risk while increasing work zone efficiency and reliable
traffic operations.

Use of Highway Fund unrestricted net positionFunding
Description: equipment reserves.
Operating
Budget
Impact:

84

80,000

No significant operating impact.

Funding Source
2027
Project
Cost

County
Budget-year
Resources

Existing
Funding

Debt

Grant or Other
Financing

DPW Garage Doors Replacement (Annual)
3 - Replacement - end of life cycle

80,000

DPW garage doors are at the end of their life cycle and
becoming maintenance heavy. Door panels, operators
and other parts are failing and in need of replacement.
DPW will assess annually all doors and replace based on
priority.

Use of Highway Fund unrestricted net position-building
Funding
Description: reserves.
Operating
Budget
Impact:

80,000

No significant operating impact.

Mower Attachment Replacements (2)
3 - Replacement - end of life cycle

62,700

Replacement of mower attachment based on Highway
Equipment Plan or approximately 20 years of service life.
Two replacements in 2027 & three in 2028.

Use of Highway Fund unrestricted net positionFunding
Description: equipment reserves.
Operating
Budget
Impact:

62,700

No significant operating impact.

Truck Scale Maintenance
2 - Safety issue or security concern

50,000

Our aggregate scale, installed in December of 2015, is
beginning to show its age and is in need of some focused
maintenance.

Use of Highway Fund unrestricted net positionFunding
Description: equipment reserves.
Operating
Budget
Impact:

50,000

No significant operating impact.

Brine Tanks Storage
7 - New capital asset

40,000

Addition of two (2) additional storage tanks to outside
DPW Brine Storage capacity. This is necessary as we
moved tanks inside last year for additional additive
storage so now we have two open tank slots outside to
increase efficiency.

Use of Highway Fund unrestricted net positionFunding
Description: equipment reserves.
Operating
Budget
Impact:

40,000

No significant operating impact.

Air Compressor Replacement
3 - Replacement - end of life cycle

35,900

Replacement of 12 year old air compressor unit(s)
purchased in 2013 and 2017, respectively.

Use of Highway Fund unrestricted net positionFunding
Description: equipment reserves.
Operating
Budget
Impact:

85

35,900

No significant operating impact.

Funding Source
2027
Project
Cost

County
Budget-year
Resources

Existing
Funding

Debt

Grant or Other
Financing

Sheriff's Office - Sheriff Restricted Dept
Jail Cell Water Controls Replacement
3 - Replacement - end of life cycle

125,000

Replace air operated water controls in Jail cells with
newer style that can be monitored and controlled by Jail
Staff. Old control valves are nearing 30 years old and
past life expectancy.

Use of Sheriff restricted jail surcharge fees.
Funding
Description:
Operating
Budget
Impact:

125,000

No significant operating impact.

Jail Flooring Replacement - Annual
40,000

5 - Facility or grounds repair/maintenance

40,000

Partial annual replacement of the jail's 187,000 square
feet of flooring as determined by facilities staff.

Use of Sheriff restricted jail surcharge fees.
Funding
Description:
Operating
Budget
Impact:

No significant operating impact.

Transit Dept
Passenger Wheelchair Access Repl (2)
34,386

137,544

3 - Replacement - end of life cycle

171,930

Replacement of wheelchair accessible vehicles annually
started in 2025 to be used in the County's transportation
programs. The purchase of these vehicles will allow for
continued stability in the programs.

2026-2030 20% tax levy funding, potential 2026-2030
Funding
Description: 80% 5311 federal capital grant.
Operating
Budget
Impact:

86

The shared-ride transit service operator will be
responsible for all other costs.