2014 Budget in Brief Walworth County, Wisconsin

Transcription

Walworth County, Wisconsin
Blooming Prairie
School House
Doris M. Reinke
Resource Center
General John W. Boyd’s Carriage
2014
Budget
in Brief
Doris M. Reinke, President
Walworth County Historical Society
Learning from the past:
A Look at the Walworth County Historical Society
The Walworth County Historical Society, headquartered on Rockwell Street in Elkhorn, Wisconsin, consists of the Webster
House Museum, Doris M. Reinke Resource Center, General Boyd Carriage Barn and Heritage Hall. Two additional buildings,
the Old Sharon Town Hall and the 1889 Blooming Prairie School House, are located on the Walworth County Fairgrounds.
The Society’s mission is to acquire, conserve, investigate and interpret specimens and collections relating to the natural, artistic and cultural heritage of Walworth County and southeastern Wisconsin. The Society’s officers and many volunteers, led by the current president,
Doris Reinke, are enthusiastic about their work and well informed about the County’s history.
A visit to the Webster House Museum provides a new appreciation of days gone by, and how
our forefathers built things to last. Records that are only available in print can lead to background that cannot be found with the click of a mouse. Organizations such as the Walworth
County Historical Society ensure that records and
collections are well maintained and accessible. With
today’s reliance on cell phones, the Internet and other
Webster House Museum
electronic media, it is easy to forget how informative –
and fascinating – a peek into our history can be. Reinke and her fellow Historical Society
members and volunteers stand ready to bring that history alive for all of us.
Originally, members of the Old Settlers Association met at the
county fairgrounds for activities. In 1904, this group became the
Walworth County Historical Society. Members of the Elkhorn
Historical Club also played a key role in preserving our County’s
history. Miss Reinke explained that the Club was formed in 1893.
It was comprised of 25 women from Elkhorn who met in their
homes. Membership was by invitation only, and Reinke was
delighted when an opening occurred and an invitation was
extended to her. In 1955, Walworth County purchased Joseph P.
A replica of Westgate, a 1917
Webster’s family home and leased it to the Historical Society for
country home on Geneva Lake.
$1 per year. The home was opened as a museum in 1956. The
Club and the Historical Society worked together to maintain the museum, until the Club disbanded
in 1993. The Historical Society then became the sole custodian of the museum and its collections.
The Doris M. Reinke Resource Center opened in 2003. The Center houses a vast array of historical
materials ranging from issues of the Elkhorn Independent dating back to 1856, abstracts, church
records, surveyor’s books, cemetery indexes and an 1857 map of the County, to name just a few.
The Center is hands-on but volunteers are always available to
provide guidance to researchers.
A child’s room in the
Webster House Museum.
A 1916 meeting flyer
An 1850’s hand-hewn oak beam barn was moved to the museum grounds in 1998. Although a
few square nails were used when the barn was originally built, most parts were joined using
wooden pegs. The barn was dismantled, all of the parts numbered, and then reassembled on
site. The barn now houses the carriage used by General John W. Boyd when he moved to
Wisconsin in 1844. The General was active with community and State concerns and helped
write the State Constitution.
The Old Sharon Town Hall is now located on the Walworth County Fairgrounds. Historical
Society members and volunteers staff this building during the annual County Fair to provide
visitors with insight into the election process. The Blooming Prairie School House is also
located on the fairgrounds. The Historical Society holds regular school classes in the building
in the spring and fall. Reinke commented that over 400 students attend these programs. They study Wisconsin history in the
morning at the schoolhouse, enjoy a picnic lunch, and then tour the Webster House Museum in the afternoon. Reinke recalls a
student who attended one of the spring tours. When his family later visited the museum on their own, the young man enjoyed
explaining what he had learned about the exhibits during his school trip.
Miss Reinke conducts a tour of
the Webster House Museum.
The Historical Society’s most recent acquisition was Heritage Hall, formerly the Betts Funeral Home, purchased in 2012 with the
aid of a loan from Walworth County. The main office, gift shop, and some collections, are housed in this building. They began
holding programs in the Hall in September, 2013. The Walworth County Historical Society has much to offer regarding days
gone by, whether you are interested in viewing their collections, learning about the County’s history, or beginning your own
particular research project.
In memory of Walworth County Board Supervisor Tim Schiefelbein, 1958-2013.
He served with the Sheriff’s Office for 29 years before retiring, then returned in 2012
to serve the residents of Walworth County as a County Board Supervisor.
Table of Contents
County Board Mission Statement ....................... 4
County Administrator’s Budget Introduction ..... 6
2014 Tax Levy Comparison .............................. 37
2014 Budget Summary...................................... 38
2014 Tax Levy Allocation ................................ 39
2014 Combining Budget Summary .................. 40
2014 Adopted Revenues ................................... 41
2014 Adopted Expenditures .............................. 44
State Imposed Cap Calculation ......................... 47
General Fund Unassigned Fund Balance .......... 48
Organizational Chart ......................................... 49
2014 Full-Time Equivalents Comparison ......... 50
2014 Personnel Allocation ................................ 51
2014 – 2018 Capital Improvement Plan ........... 52
Debt Service Principal & Interest Schedules .... 62
Equalized Value by Municipalities ................... 66
Tax Apportionment ........................................... 68
Walworth County Population............................ 70
Telephone Number ..............................Back cover
County Board of Supervisors
Mission Statement
To administer the functions and operations of County government
In A Way That:
- serves the public interest while recognizing the statutory, budgetary, and political
environment in which County government functions;
- is consistent with actual and anticipated growth;
- is in accordance with a coherent set of short and long-range guidelines; and
- facilitates positive relationships with other governmental entities and the community
as a whole.
So that the quality of services provided to County residents is maintained or enhanced and
provided in the most cost effective and efficient fashion.
Nancy Russell, Chairperson
District #11
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County Board of Supervisors
Rick Stacey
District #1
Joe Schaefer
District #2
Jerry A. Grant
District #4
Carl Redenius
District #5
Tim Brellenthin
District #3
Tim Schiefelbein
District #6
David A. Weber
District #7
Daniel G. Kilkenny
District #8
Richard Brandl
District #9
Kenneth H. Monroe
District #10
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November 21, 2013
Honorable Members of Walworth County Board of Supervisors
And Citizens of Walworth County:
It is my privilege to transmit to you the 2014 adopted budget and to communicate the condition of the County, as are my duties pursuant to State law. This
budget effectively freezes the overall County levy for the third consecutive year.
A summary of the levy is contained in Figure 1. Figure 2 is provided for the
purpose of comparing this year’s levy to last. Figure 3 shows the County tax
levy over time.
Figure 1
2013 LEVY for FY 2014
Equalized
Valuation
2013 Adopted Levy
%
Change
Levy
Average
Mill Rate
Uniform County Levies:
Debt Service
Operating
12,902,315,900 2,000,198
12,902,315,900 49,848,838
51,871,621
Subtotal Levy
47.21%
0.39%
1.68%
0.155026
3.863557
4.020334
Non-Uniform County Levies:
7,634,384,900
Library
Children with Disabilities
12,576,675,034
Education Board
Total Levy
1,567,848
(1.68%)
0.205367
7,460,976
60,877,860
(9.79%)
0.00%
0.593239
Figure 2
2012 LEVY for FY 2013
Equalized
Valuation
2012 Adopted Levy
Levy
Average
Mill Rate
Uniform County Levies:
13,337,514,000
13,337,514,000
Debt Service
Operating
Subtotal Levy
1,358,777
49,656,078
51,014,855
0.101876
3.723038
3.824914
Non-Uniform County Levies:
Library
Children with Disabilities
Education Board
Total Levy
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7,958,023,400
1,594,696
0.200238
12,994,776,362
8,270,312
60,879,863
0.636434
Figure 3
WALWORTH COUNTY PROPERTY TAX LEVY SUMMARY
Total
Levy
Levy
Levy
Year
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
Operating
CDEB
39,907,938
40,307,568
35,158,546
37,844,755
40,670,150
43,936,256
46,653,881
47,365,313
49,656,078
49,848,838
n/a
n/a
7,999,071
8,908,379
8,821,321
8,557,432
8,500,312
8,398,149
8,270,312
7,460,976
Debt
Service
6,051,593
7,716,392
7,875,781
6,714,271
6,642,168
5,190,603
4,177,192
3,558,522
1,358,777
2,000,198
Library
TOTAL
1,124,319
1,177,292
1,206,868
1,296,455
1,292,697
1,403,576
1,462,040
1,558,068
1,594,696
1,567,848
47,083,850
49,201,252
52,240,266
54,753,860
57,426,336
59,087,867
60,793,425
60,880,052
60,879,863
60,877,860
%
Change
4.60%
4.50%
6.18%
4.81%
4.88%
2.89%
2.89%
0.14%
0.00%
0.00%
Operating
Levy
%
Change
2.97%
1.00%
3.52% *
7.61%
7.47%
8.03%
6.19%
1.52%
4.84%
0.39%
*Beginning with the 2006 levy, the CDEB levy is excluded from the operating levy calculation.
Once again, we are one of the first counties in the State to release its proposed spending plan.
By preparing the budget as early as possible, we provide our citizens with the opportunity to
learn about and provide input to the most important policy document that we will enact all year.
Key dates of our budget process this year include:
Date
May 1
May 31
June 24
July 12
August 2
August 19-23
September 5
September 16
September 18
September 19
Milestone
Project and Investment Justification requests submitted to Information
Technology.
Capital Improvement Plan (CIP) preparation materials distributed to
Departments.
2014 – 2018 departmental CIP requests submitted to Finance Department.
Budget materials are distributed to the departments.
Operating budget requests are completed by departments.
Administrator reviews departmental budget requests.
Administrator’s budget is released at County Board Committee of the
Whole meeting/budget workshop, allowing Supervisors to obtain answers
from staff as to specific items included or excluded from the Administrator’s budget. Assistance is provided to Supervisors wishing to appeal any
portion of the budget.
Public works committee meets to discuss appeals to the Administrator’s
capital improvement budget.
Human resources committee meets to consider appeals to the Administrator’s budget relative to position requests.
Finance committee meets to hear appeals to the operating budget and considers recommendations of the human resources committee relative to personnel requests and the public works committee concerning recommendations to the capital improvement plan. Finance committee sets a preliminary budget to forward to the full County Board.
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Date
October 9
October 29
November 12
Milestone
Preliminary budget published in the County newspaper
Public hearing on the preliminary budget.
Budget adoption.
As I highlight some of the themes of this year’s budget, I hope you take time to read the sidebar
columns that have become a feature of the budget letter. This year’s sidebars focus on the important role that citizen committee members play in providing policy guidance and oversight in
county government.
2014 BUDGET THEMES
Economic Realities
The banking crisis of 2008 “reset” many assumptions upon which our past budgets had been
constructed. I began to outline those in my 2009 budget letter in a series of charts and graphs
that demonstrated the slowdown in the growth of equalized value, investment income and real
estate activity. In my 2010 letter, I included a graph on sales tax revenue. I never imagined in
2008 when I included a section in the 2009 budget letter entitled “Reality” that it would still be a
theme in 2014. I considered eliminating the information from this year’s letter because the
charts and graphs are all too familiar. Not including these sobering reminders of the state of our
economy, however, does a disservice to the taxpayers of this county. Those of us in county government cannot lose sight of the bigger picture. Lower sales tax revenue may have a negative
impact on our bottom line, but it also reflects the fact that those who pay for county government
have fewer disposable dollars to spend. Now, more than ever, we must be cautious stewards of
the public treasury. As in past budget letters, I will lead with equalized value. Figure 4 paints a
disappointing picture. Since 2009, $2.5 billion in equalized value has disappeared from our tax
rolls. Our sixteen percent decrease in equalized value over this time period represents the third
largest percentage drop among Wisconsin’s 72 counties.
Figure 4
Historical Equalized Value Change
Year
Equalized
Value
Change
Equalized
Value less TID
Change
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
10,242,367,900
11,417,096,000
13,207,425,100
14,599,872,200
15,466,199,300
15,610,583,100
15,004,870,300
14,662,709,200
13,720,420,300
13,183,359,700
8.06%
11.47%
15.68%
10.54%
5.93%
0.93%
(3.88%)
(2.28%)
(6.43%)
(3.91%)
9,921,906,100
11,184,860,200
12,726,366,600
14,016,320,100
14,807,669,000
14,988,671,800
14,450,088,400
14,287,865,800
13,337,514,000
12,902,315,900
8.83%
12.73%
13.78%
10.14%
5.65%
1.22%
(3.59%)
(1.12%)
(6.65%)
(3.26%)
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For this year’s budget letter, I have updated a few key statistics that I highlighted in previous
years. While not a perfect measure of economic activity, the information contained in Figures 5
through 8 tells an important story. Interest on County investments, which helps offset the need
to fund programs with property tax dollars, is down significantly from 2008 levels. Figure 5 projects another slight decrease in 2014.
Figure 5
Walworth County Investment Income History
$4.0
$3.5
Millions
$3.0
$2.5
$2.0
$1.5
$1.0
$0.5
$0.0
2005
2006
2007
2008
2009
2010
2011
2012
2013 2014 (est)
(proj)
Since the late 1980s, the County has imposed a ½ cent sales tax on most purchases. Like investment income, revenue derived from sales tax helps reduce the burden of property taxes. Figure 6
graphically shows nearly a $1 million decline in sales tax revenue that began in 2008 and has yet
to fully recover to 2008 levels.
Figure 6
Walworth County Sales Tax History
$9.0
$8.5
Millions
$8.0
$7.5
$7.0
$6.5
$6.0
$5.5
$5.0
$4.5
$4.0
2005
2006
2007
2008
2009
2010
2011
2012
2013 2014 (est)
(proj)
Real estate activity has long played an important part in the County’s economy. In addition to
providing revenue in the form of recording and permit fees, the construction industry provided
jobs to many County residents. Figures 7 and 8 show the dramatic slowdown in real estate activ-
9
ity in Walworth County. If there is any bright spot to all of this data, it appears that the number
of real estate documents recorded by our Register of Deeds is increasing. Whether this is a harbinger of improved economic conditions remains to be seen.
Figure 7
Register of Deeds Real Estate Documents
60,000
50,000
40,000
30,000
20,000
10,000
0
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
Figure 8
Walworth County Permit Fees
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
2006
2007
2008
2009
2010
LURM zoning and sanitation fees
2011
2012
2013 (proj) 2014 (est)
ROD public charges for svcs
I will leave it for the others to predict when or if the economy will recover to pre-2008 levels. In
the meantime, we need to be cognizant of the economic circumstances in which many of our residents find themselves and budget accordingly.
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Security Through Conservative
Budget Practices
The Important Role
of Citizens
in County Governance
The Walworth County Board has
a big job providing oversight of
the many programs and services
that comprise county government. Fortunately, our eleven
elected supervisors are aided in their task by numerous citizens who
generously give their time and talent to serve on a variety of committees, boards and commissions that play important roles in establishing policies that improve the quality of life in Walworth County.
Citizen committee assignments fall into three broad categories.
Standing committees of the board. A number of committees work
directly for the County Board and are comprised of both supervisor
and citizen members. Our Health and Human Services Board, for
example, consists of five supervisors and four citizens. The County
Zoning Agency as well as the Park Committee each have two citizen
members who serve alongside elected supervisors.
Independent organizations. Some committees or boards carry out
specific functions and operate with a high degree of autonomy. The
Walworth County Metropolitan Sewerage District (WalCoMet), for
example, consists of five commissioners appointed by the county.
WalCoMet has the power to set rates and even levy taxes, independent of the Board of Supervisors.
County representatives on other civic organizations. The largest
category of appointments consists of county representatives to outside boards and committees. State law provides for county representation on a variety of organizations, including lake districts and municipal libraries.
It is impossible, in the context of this budget letter, to write about
each committee assignment, let alone every citizen committee member. The six citizens highlighted in the budget sidebars that follow
are intended to represent all those who faithfully serve in these important roles and to whom the Board owes a debt of gratitude.
An increasing number of local
governments find themselves in
dire economic circumstances.
Stockton, California; Jefferson
County, Alabama; and, most recently, Detroit, Michigan are just
three local governments that have
filed for protection from the bankruptcy court. Common themes
leading to these bankruptcies include high debt, deteriorating infrastructure and underfunded pension and benefit systems. Other
governments will likely join the
ranks of these organizations in
2014.
Walworth County has taken steps,
in recent years, to proactively address these threats. I am pleased to
be able to introduce, in this budget,
one additional tool to secure County
finances for the future. Before introducing this initiative, however, I
think it is important to review the
status of those steps that we have
already taken.
OPEB
OPEB is an acronym for “Other
Post Employment Benefits.”
OPEB represents the County’s commitment to provide health care to its retirees. This commitment arose over the years through union contracts and by ordinance. Despite having promised
employee groups retirement benefits, the County had not saved any money to pay for them. By
2005, the actuarial present value of this commitment stood in excess of $23 million. Continuing
the County’s “pay as you go” approach to meet this commitment would have had dire consequences in the future. Unless the Board addressed the situation, it was projected that an everincreasing amount of future tax dollars would be required to provide benefits for retirees rather
than programs. In 2005, the County took a two-fold approach to bring this obligation under control. First, through negotiations with our unions, we ended the retirement benefit for new hires.
Secondly, we established a “locked box” to fund the obligation. A symbolic “deposit” of
$300,000 was made to the fund in 2005. Since then, despite large debt service obligations and
state-imposed budget caps, the Board maintained the discipline to include money in each budget
to fully fund this obligation. After a number of years of making multi-million dollar contribu11
tions to the fund, I advised you, in 2012, that we were nearing our goal of currently funding the
obligation and recommended a $500,000 contribution to the “locked box” in 2013. This year, it
is my recommendation that we can safely skip a contribution. Design changes to the County’s
self-funded health plan, approved by the Board in July, did more than simply reduce 2014 costs.
The OPEB calculation is based on benefit that is to be provided. The net present value of that
obligation is recalculated every two years in December. We can judge our distance from our
goal when it is calculated at the end of this year, and adjust accordingly. We are projecting that
the fund will contain $22 million at the end of 2014. Figure 9 shows our progress in funding the
OPEB liability.
Figure 9
Other Post-Employment Benefits
Scheduled Funding Based Upon 30-year Amortization
$24
$20
Millions
$16
$12
$8
$4
$0
2005
2006
2007
Funded Obligation
2008
2009
2010
Unfunded Obligation
2011
2012
2013
(proj)
2014 (est)
Funded Over Required Schedule
Employee Health Care
The Board recently concluded a nine-month study of health care options ranging from establishing our own on-site medical clinic to joining the State of Wisconsin’s plan. In the end, the Board
retained its self-funded plan but made significant plan design changes. Those changes will preserve a quality benefit but save taxpayers nearly $1 million per year. We are fortunate that our
Finance Department has provided prudent fiscal management of our health reserves. Figure 10
shows the current status of our health fund reserve.
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Figure 10
Health Fund Reserve Projections
$16,000,000
No Premium Increases
2015-2016
Fund Balance
$14,000,000
Assumed 4.5% Premium
Increase 2015-2016
$12,000,000
$10,000,000
Assumptions:
$8,000,000
1. 2013 data is based upon
projections
2. 2014-2016 uses historical
trend of 3% enrollment
decline
3. 2014-2016 uses historical
trend of 6.69% increase in
expense trend
$6,000,000
$4,000,000
$2,000,000
$0
2011
2012
2013
2014
2015
2016
Year Ending
Maintaining our Infrastructure: Sustainable Highway Budgeting
The 2013 budget represented a milestone in how we budget for major road reconstruction projects. Taking advantage of a loophole that exempted borrowing from state-imposed levy limits,
the County began a program of borrowing for roads in 2000. Once the decision was made to use
borrowed dollars on roads, those levy dollars were switched to fund operating expenses. As a
result, moving our road program back to the levy became a difficult goal. In 2013, we made a
commitment to return this annual expense to the tax levy by building sufficient reserves dedicated to road construction. As a result, you will note in our capital funding summary our ability to
fund over $17 million in road projects over the next five years, without borrowing. This budget
retains that fiscal discipline.
Maintaining our Infrastructure: Facilities
During the decade of the 2000s, the County replaced or upgraded most of its buildings. Some of
those projects included:
Remodeling HHS
Work release addition to jail
New Lakeland School
Judicial Center
New Lakeland Health Care Center
Remodel of Government Center
Demolition of old nursing home and annex buildings.
All of this construction transformed county government. Modern and functional space breathed
new life into programs such as the Lakeland School and our nursing home, which were facing
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No matter where you live,
chances are you are not far
from a library. Fifteen municipal libraries serve Walworth
and Racine Counties. The
Lakeshores Library System
Board, which coincidentally
has 15 members, coordinates
the activities of these libraries.
Walworth County resident,
Royce DeBow, is an active
Royce DeBow
member and a past president
(2010-2012) of the board. Royce had been working as
former State Representative, Tom Lothian’s Chief of
Staff, and was approached about serving on the library
board due to his affinity for the library system.
As Royce explained, the board oversees all library activities, which includes the handling of inter-library loans
and the administration of valuable reading programs
such as the storywagon. With inter-library loans, people
have the ability to borrow books from 42 different libraries over three different counties. In a matter of days,
a resident of Elkhorn can have a book from West Bend
without even leaving Elkhorn. The library system also
serves as the accountant for all of the libraries by distributing county and state funds to each of the libraries
based on user-ship.
Royce has seen many changes during his years of service; one is the ability to download e-books to personal
devices. In the past, patrons had to physically visit a
library to use its resources. Things like transportation
challenges, time constraints and disabilities kept people
from getting to the library. Now, anyone can check out
a book if they have internet access. Technology has
made the library system much more convenient and
cost-effective.
In addition to his many years of service on the
Lakeshores Library System Board, Royce is also the
president of Community Action of Rock and Walworth
counties. Community Action administers 40 different
programs in Rock and Walworth Counties as solutions
to poverty. These programs include: child care, preschool and school age programs, affordable housing and
housing counseling services, at-risk youth programs,
weatherization, community organizing and development, a homeless shelter, health care and the Temporary
Emergency Food Assistance Program (TEFAP).
Both with his work on the library board and with Community Action, Royce finds satisfaction in having a direct and meaningful impact on the lives of county residents.
14
uncertain futures. Efficient mechanical systems and floor plans lowered operating costs
and eliminated the type of “unexpected”
maintenance issues that created uncertainty in
our budget planning. Having made the commitment to spend tens of millions of dollars
on these buildings, I have emphasized, in past
budget letters, the need to protect our taxpayers’ investment and maintain the space.
While we have made improvements over the
days when we allowed our assets to deteriorate, we have yet to completely accomplish
this goal. This budget proposes two significant changes in order to institutionalize our
commitment to maintain functional and efficient space; the first is through budgeting, and
the second is through staffing.
For the moment, our facilities are in good
shape, relative to many other organizations.
We could take advantage of the newness of
our facilities and simply wait until the day
that we need to tear them down and issue
bonds to replace them. A far preferable and
more proactive approach, however, is to set
aside funds, based on depreciation, to ensure
that major building projects, like major highway projects, stay off of the tax levy. I am
proposing that we accomplish this through the
growth of the building/equipment fund, with
annual contributions based on depreciation
schedules. Figure 11 shows the relationship
between the book value of our capital assets
and their loss in value due to depreciation.
Not to be an alarmist, but each year the gap
between the figures increases. Figure 12
demonstrates the commitment that I propose
we make to begin to close this gap over time.
While this may look like a daunting task,
keep in mind the old adage that “a journey of
a thousand miles begins with a single step.”
A $300,000 deposit to our OPEB “locked
box” seemed almost futile in 2005, but look
where that demonstration of commitment has
left us today. In my opinion, the enactment
of ordinances and procedures to save and designate funds for the maintenance and re-
placement of our infrastructure is a critical step. We owe it to future Boards and generations of
taxpayers to avoid the specter of debt which cast a long shadow over too many County budgets
in our recent past.
Figure 11
Total Investment in Capital Assets
for General & HHS Funds
$80
$70
$60
Millions
$50
$40
$30
$20
$10
$0
2012
2013
2014
Book Value of Assets
2015
2016
2017
Loss in Value of Assets Due to Depreciation
Figure 12
Total Investment in Capital Assets
for General & HHS Funds
$80
$70
Millions
$60
$50
$40
$30
$20
$10
$0
2012
2013
Book Value of Assets
2014
2015
Building/Equipment Commitment
2016
2017
Loss in Value of Assets Due to Depreciation
The second aspect of preserving our investment in buildings occurs on a daily basis. We need to
have sufficient personnel with adequate skills to ensure that needed repairs are made and major
building components are overhauled on a systematic basis. We saw earlier this year where our
system of centralized maintenance came up short of this goal in the case of the nursing home.
While I am pleased to report that the reorganization of nursing home building maintenance has
15
resulted in significant improvements in that facility, we must build on the model implemented at
LHCC, rather than simply being content to put out the immediate “fire.” This budget includes a
major reorganization of our facilities division using our experience at the nursing home as a template. Details of the staffing changes are set forth in Appendix A. Implementing the program
will require a commitment of both our employees and the County. New job descriptions will be
created, and new skills will be required of our workers. We will do our best to provide a reasonable time for workers to obtain these skills to minimize the impact on incumbent workers.
Controlling Debt
While the new facilities outlined above provided better space and, in some cases, reduced our
operating costs, they were largely paid for through debt. Payments associated with those loans
were not projected to peak until 2009. For a number of years, debt service payments rose by $1
million, annually. As we tried to rein in overall County spending, these principal and interest
payments represented a significant burden. Increased debt service payments necessitated cuts
elsewhere in the budget. One of the County’s missions, after the last ribbon cutting ceremony
was held, was to pay down the debt as quickly as possible. Last year, you will remember, we
called $2.6 million in promissory notes. I am pleased to say that this budget continues the trend
towards reducing our indebtedness.
We do not project the need to borrow funds during the 2014-2018 timeframe. There is a time
and a place for borrowing, but in my opinion, paying for predictable and recurring road expenses
is not one of them. Figure 13 shows the dramatic reduction in our debt service obligation while
Figure 14 gives some historical perspective on our overall level of debt.
Figure 13
Projection of Debt Service Payments
$7
$6
Millions
$5
$4
$3
$2
$1
$0
2013
2014
2015
2016
2017
2018
2019
2020
2021
Roads
Lakeland Health Care Center
Children with Disabilities Educaton Board
NOTE: Projection includes borrowings to date and adjustments for amounts called.
16
2022
Figure 14
History of Outstanding Debt Principal
$60
$50
Millions
$40
$30
$20
$10
$0
2005
2006
2007
2008
2009
2010
2011
2012
2013
(proj)
2014 (est)
Being in a position to fund our capital needs for the foreseeable future, without borrowing, is no
small feat. The County Board and our employees deserve credit for maintaining the fiscal discipline that has made this a reality.
Sustainable Staffing
An important reason why the County has been able to moderate taxes in recent years is because
we have reduced the number of employees that work for us. In 2001, our FTE (full-time equivalent employee) count stood at 1,047.31. Each subsequent budget reduced that number until, in
2013, the FTE count stood at 796.05. During the course of 2013, we added to this number.
Health & Human Services, for example, added federally-funded positions to handle increased
workload associated with the Federal Health Care Reform Act. It became apparent to me that
absent the elimination of a significant program, our FTE count would likely begin to grow again
for the first time in twelve years. My view was confirmed during the administrative reviews that
I conducted with all County departments. Rather than view this as a defeat, we need to
acknowledge that after years of downsizing, this day was bound to come. Our managers and
employees have made do with less for years, but lower staffing levels are beginning to impact
the organization in negative ways. We need to think very carefully before adding to our FTE
count. There are a number of new positions included in the budget that I feel are critical.
Information Technology
One unintended side effect of years of downsizing has been the elimination of redundancy in key
positions. We purchase many different types of insurance to protect against unforeseen circumstances. Unfortunately, right now, there are several key positions in our IT department that require a better back-up plan. Technology has greatly improved productivity. Every County department depends on numerous computer programs to accomplish its work. The loss of just a
few key employees in our IT department would greatly compromise our ability to function. This
budget creates two additional positions. These positions provide the County with insurance in
17
three respects. First, they will help us maximize the investment we have made in our
software and network. Ensuring that we are
using all of the functionality that we have
paid for in these systems provides a good return on investment. Second, we will be able
to continue to function in the event of the disability or sudden departure of a critical IT
worker. Finally, a larger workforce of IT professionals, familiar with our systems, will enhance succession planning.
Public Works
In addition to changes in our facilities division described above, this budget creates an
additional patrol position in highway. Recognizing the importance of transportation to
economic development, the State of Wisconsin will significantly increase the amount of
routine maintenance funds that it makes
available to counties. This is a long overdue
move. It will require us to perform more
work on state roads, but dollars will accompany the additional effort. Given the magnitude of state funding increases, there will
likely be additional patrol positions added in
the future. I am also recommending the creation of an accounting position in the Finance
Department with responsibilities to provide
back-up and assistance to Public Works.
Veterans
If you know any Walworth
County deputies hired in
the last 18 or so years,
chances are good that Tom
Cotter played a role in their
employment. A lifelong
Wisconsin resident, Tom
has been on the Civil Service Board since 1995. The
Tom Cotter
main job of the Civil Service Board is to review,
recommend and interview sworn candidates for the
Sheriff’s Office. The Board looks at prospective deputy
candidates, ranks them and submits the names of the top
candidates to the Sheriff’s Office for selection. The
Board also makes recommendations for promotions of
deputies through the ranks.
Moving to East Troy in 1961 following a stint in the
Marine Corps, Tom began his career in education, teaching history for six years before moving on to teach physical education and coach the high school basketball and
baseball teams. Later in his career, Tom switched gears,
serving as the guidance director and then a guidance
counselor for the last 30 years of his career. Tom enjoyed getting to meet many different students and doing
something different every day.
During his years in East Troy, Tom also served on the
East Troy Village Board for a total of 17 years. It
wasn’t until several years after retiring in 1991 that Tom
was recruited by Gerald Byrnes, a County Board Supervisor at the time, to serve on the Civil Service Board,
where Tom has enjoyed serving ever since.
As the longest-serving member of the Board, Tom is a
leader and mentor for new members of the Board by
“showing them the ropes.” During his service on the
Civil Service Board, Tom has seen a definite increase in
the number of highly-qualified, educated applicants. He
finds the variety of applicants to be one of the most interesting aspects of the job.
Although it may not be scientific to base
staffing on what I observe during the workEven in a brief conversation with Tom, it becomes eviday, the speed with which employees move
dent that he truly enjoys people, particularly his family.
through buildings and other clues can offer
You can’t help but notice his face light up when he meninsight into departmental workloads. One
tions his late wife and their five children and nine
department that never seems to close is our
grandchildren.
Veterans Service Office. Chris Jordan, our
Veterans Service Officer, typically works past
7:30 every night. She works tirelessly and has never asked for additional resources. I am proposing the addition of a half-time Veterans Service Specialist. I doubt whether Chris will leave
any earlier, but it is important to our succession plan that we begin to develop a “Plan B” in that
office. These programs are complicated and take time to learn. This half-time position will provide some relief for Chris and help us plan for the future.
18
Labor/Employee Relations
We are currently recruiting for a Human
Resources Director since the departure of
Suzi Hagstrom, our Labor/Employee Relations Director, on August 2nd. It is my
intention to ask the Board for consideration of three things during 2013:
Creation of the position of HR Director;
Confirmation of a qualified candidate; and,
Funds to renovate the current
County Board Chair office suite
into appropriate HR offices, with
the Board Chair moving to the
current Administration Office.
As part of the 2014 budget, I am proposing the reclassification of an administrative assistant in the Administration and
County Board budget to work full-time in
the new Human Resources office as a
Human Resources Assistant.
UW-Extension
As a former social worker, Ella Pious has served
on Walworth County’s
Health and Human Services (HHS) Board for
nearly 22 years. The
HHS Board, which is
made up of five County
Board Supervisors and
four citizen members,
Ella Pious
advises the Human Services Director with regard to the purchasing and providing of services for the
public and develops operating procedures for the Health &
Human Services Department.
Prior to retiring in 1972 and moving to Walworth County
in 1982, Ella worked for the Welfare Department in Chicago for 13 years before taking a position with the Chicago
Housing Authority for the next 17 years. It was Ella’s love
of people that drew her to a career in social work. Retirement did not slow Ella down. She continued to be an active member of the community by volunteering for various
groups. When Ella first retired, she served as a volunteer
for an organization called the “Old Age Program,” traveling the State to attend meetings.
At the age of 95, Ella Pious is still a very active member of
her community. She provides regular reports to the Lake
Ivanhoe Property Association regarding Health and Human
Services developments. Many of her Lake Ivanhoe neighbors, primarily the elderly, will seek her advice on problems they are having. Ella truly enjoys being able to go
back to the members of her community and share information with them regarding the various services that are
available to them that they might not otherwise be aware
of.
I am seeking help from the Ag-Extension
Education Committee to determine how
best UW-Extension services can be provided in Walworth County. As I see it,
Ella speaks of HHS with great pride. She hopes that the
we have a big challenge in front of us in
County Board realizes the importance of keeping committerms of preparing for Farm Technology
tees, such as the HHS Board, functioning well. Ella reDays. We also know that our Agriculture
members attending a meeting some years ago in Madison
and hearing people comment on what wonderful things
Agent, who has served Walworth County
they had heard about Walworth County and the services it
well for so many years, will likely retire
offers. Ella hopes that the County continues to provide
after the event in 2016. Given these facsuch valuable services to the citizens of Walworth County
tors, I believe it would make sense to add
for years to come.
a second County-funded Agriculture
Agent position during the course of 2014. To partially fund this new position, I think it is time
for us to take a break and re-think the Community, Natural Resources and Economic Development (CNRED) area of our Extension office. I propose that we study our needs for community,
natural resources and economic development, countywide, with the aim of potentially restoring
that position in a future budget year.
19
Never moving further than a
mile away from where he
grew up, Rich Kuhnke is a
lifelong Walworth County
resident. A farmer all his
life, Rich has also been very
active in local government.
Rich served on the County
Board for 14 years, joining
it when it was comprised of
35 members. Rich continRich Kuhnke
ued his service as the
Board shrank to 25 members, retiring when the Board
was downsized to just 11 members. It was high taxes
that first prompted Rich to become involved in county
government. While on the Board, Rich tried to switch
committee assignments every term so that he could familiarize himself with the entire County operation.
Rich may have retired from the County Board, but his
ties to local government certainly didn’t end there. Rich
has continued to serve as a citizen representative on the
County Zoning Agency (CZA), the Local Emergency
Planning Committee (LEPC) and the Wisconsin River
Rail Transit Commission (WRRTC). These three committees each serve very different purposes.
The County Zoning Agency is responsible for approving
or denying rezones and conditional uses. In the past, the
County would first approve conditional uses and rezones
before sending them on to the towns. Now, the towns
give their approval first before sending the requests on
to the County Board.
The LEPC, which is run through the Sheriff’s Office,
deals with emergency government. The LEPC is
charged with protecting public health, safety and preventing damage to property.
County Board Support
We are at a crossroads in terms of the support
that is provided to the County Board for
minutes, agendas and committee packets.
Through an elaborate set of administrative
procedures, we have attempted to provide
consistency with the ten or more staff members currently responsible for different aspects of the process. With cutbacks in departments, it is becoming increasingly difficult for current staff to provide the detailed
minutes upon which many Supervisors rely.
At the same time, we have invested a considerable amount of money in video technology
in the County Board room and have yet to
take full advantage of its capabilities.
This budget will create of two administration
clerk positions to assist with County Board
support. This will result in two 0.5 FTE increases, one in Administration and one in
County Board. The cost of these positions can
be partially offset with cost reductions in
Public Works.
Major Budget Initiatives
Park Acquisition
The WRRTC is a consortium of seven Wisconsin counties established for the purpose of owning and maintaining railroad tracks and rights-of-way. Each county contributes funds to the commission. The WRRTC discusses the different areas of the railroad that they are planning to rebuild and expand.
In his many years of involvement in local government,
Rich has witnessed many changes. According to Rich,
he saw marked improvement in County government
when the county switched from an administrative coordinator form of government to the current county administrator form. Rich also saw drastic changes in the county’s infrastructure during his time on the Board. He was
serving on the Board when the County sold the hospital
and also when the County built many new buildings,
such as the Sheriff’s Office, Judicial Center, Lakeland
School and Lakeland Health Care Center.
20
The County Board has debated acquisition of
the Clark property in the Town of Lyons for
most of the last year. Funds to acquire the land
were not included in the 2013 budget because
we had no idea, at the time, of the cost of the
property. As a result, the only way to purchase
the land in 2013 is through a budget amendment. With four consistent votes against the
acquisition, it appears that the purchase will not
occur this year. While I respect the views of
those four Supervisors on this topic, as County
Administrator, I work for the full Board and
cannot ignore the wishes of a clear majority.
Funds are included in the 2014 budget for acquisition of the Clark property.
Judicial Center Projects
In addition to security upgrades at the Judicial Center outlined in this letter, funds are included
for the installation of a second elevator at that building for the cost of $250,000. This has been
part of the capital plan for the past several years and was contemplated when the building was
constructed.
Public Works
This budget includes a new type of truck to join our fleet for 2014. While a vacuum truck carries
a relatively high price tag, $259,000, it will improve productivity. We have the opportunity to
use the truck in performing state work and receive revenue, in the form of equipment charges, as
a result.
LURM Software
Our Land Use and Resource Management Department currently has an old computer system
housed on our AS400 system. Maintenance of that system is a significant expense. We have
moved most County systems off of the AS400. $320,000 is included in the budget for this important IT project. The AS400 system will be discontinued in the near future.
Lakeland School
Tracy Moate and her staff are to be commended for delivering a unique and quality service while
maintaining fiscal discipline. As we approach the final years of our ten-year transition plan, we
are at an appropriate point where we can begin to adjust the tax levy associated with that program. The 2014 budget has nearly a ten percent decrease in the CDEB levy. This decrease is
possible because the school has been setting aside funds to prepay debt, in the future when it becomes callable, and has maintained healthy reserves.
A number of initiatives for our nursing home are included in the budget. First, LHCC will be
considered a separate stand-alone department. HHS Director, Linda Seemeyer, has provided
valuable leadership over the years and deserves credit for the high quality of care delivered at the
LHCC and the program’s firm financial footing. We have experimented with different departmental consolidations over the years. Some have worked very well, and others have not. While
the relationship between HHS and the LHCC has been a good one, the ability to fully integrate
the two operations has never really materialized. Many county nursing homes operate independently, as ours had for much of its existence. It is a unique operation, different from the programs provided by our HHS Department.
21
During one of the hottest weeks of the summer, one of the chillers that serves the LHCC
failed. This necessitated a costly emergency
repair. Fortunately, the situation was resolved
before temperatures became unsafe. The mechanical failure reinforced, in my mind, the
vulnerability of the population served by our
nursing home. The budget includes the purchase of an additional chiller unit. This will
provide redundancy in the event of future
problems. It will also provide us with increased flexibility for maintenance and replacement issues in the future. I am also recommending the purchase of an additional
standby generator. Power failures at our annex
buildings are too common. Preparing now will
be far less expensive than trying to find a fix
during a prolonged power outage.
Born and raised in
Walworth County,
Ann Seaver is no
stranger to local government. Ann currently serves on the Walworth County Board of
Adjustment (BOA).
Chances are, if you
have been in the Government Center on the
Ann Seaver
second Wednesday
or Thursday of the month, you have probably seen
Ann heading in to the BOA meetings bright and early, always with a smile on her face. Ann has not
missed one meeting in all of her five years serving
on the BOA. In addition to serving on the BOA,
Ann has also been the Treasurer for the Town of
Richmond for 20 years.
The BOA is comprised of three citizen members and
two alternates. Ann explained that it is the BOA’s
responsibility to protect and defend the integrity of
the County Board, past and present, and uphold the
Board’s ideas of what the County should look like.
This is often not an easy task; there is often a fine
line between people’s wants and needs when it
comes to a project. It is a challenge to take preexisting structures that have been in use for decades
and make them fit into today’s zoning standards.
She added that with new projects, they can do the
planning and staging that wasn’t done in the past.
Health & Human Services
Our HHS Department is currently conducting a
space needs study of their facility. That study
is not yet complete, but I anticipate that it will
be done later this year. So no one is surprised,
I will likely be recommending some building
projects for that facility in 2014. Funding will
be subject to approval by the full Board on a
two-thirds vote. Funding would come from the
building/equipment fund.
In order to ensure that everyone receives a fair hearing, Ann is diligent in her preparation for meetings.
Ann goes on her own to view the properties before
hearing any testimony. Ann pointed out that the
questions that arise when you actually view a property are much different than those that come up when
you see a proposal on paper or hear testimony. After
visiting a property, Ann studies all of the information
she has been provided. She will often get up early on
“decision day” to view the property one last time
before making a final decision on the request.
Commitment to Public Safety
Court Security
In an effort to continue to provide the safest
environment that we can, $222,000 is included
in the budget for security improvements at the
Judicial Center. The Sheriff, in conjunction
with the U.S. Marshall, completed a security
audit of that facility in 2013. You will recall
that we included funds in the 2013 budget to
begin implementing corrective action to some
of their more critical findings. Despite a troubled start, the Judicial Center has been a very
functional building. These upgrades, in
One of Ann’s objectives is for everyone who appears
before the BOA to feel that they have truly been
heard by the board and that their requests have been
given careful consideration. Accomplishing this goal
is one of the most fulfilling aspects of her job. Ann
prides herself and the other members of the BOA on
oftentimes being able to find a compromise that is
agreeable to all parties. Ann added that without the
staff in Land Use and Resource Management Department, the BOA wouldn’t be able to do their jobs.
22
many cases, reflect new technology. Keeping technology in the facility current provides a safe
environment for the public and staff and is far more cost-effective than allowing entire systems
to become obsolete.
Community Initiatives
Beginning with the 2010 budget, in an effort to improve transparency, I included a chart entitled
Community Initiatives. There is no precise definition for programs included in the budget, but,
in general, they are: 1) programs run by entities other than County government, which 2) improve the quality of life for our residents, but 3) are not services mandated to be provided by any
County department.
Demand for County funds by these worthwhile organizations continues to grow. I was not able
to accommodate all of the requests for increases and still meet our tax levy goal. I made the decision in this budget to freeze all of these appropriations at their 2013 levels. Recall that in 2013
you approved a one-time increase in the Visitors Bureau’s appropriation of $15,000 to accommodate costs associated with their office move. That move paid off, in terms of increased visibility and counter traffic. Figure 15 shows the growth of the Community Initiative budget in recent years as well as the 2014 budgeted funds.
Figure 15
Organization
Walworth County Agricultural
Society (County Fair)
2009
2010
2011
2012
2013
2014
$10,000
$10,000
$15,000
$15,000
$20,000
$20,000
$5,000
$7,500
$10,000
$10,000
$12,500
$12,500
Association for the Prevention of
Family Violence (APFV)
$24,000
$25,200
$28,000
$28,000
$28,000
$28,000
Walworth County Historical Society
$10,000
$10,000
$10,000
$10,000
$10,000
$10,000
Walworth County Housing Authority
Walworth County Visitors Bureau
$122,000 $130,000 $130,000 $130,000 $145,000 $130,000
Volunteer Connection
$0
$6,000
$10,000
$10,000
$10,000
$10,000
Safe Ride Program
$0
$0
$2,800
$2,800
$2,800
$2,800
$23,789
$35,043
$37,200
$40,590
$32,140
$22,140
Vocational Industries
Planning for the Future
The big picture
Our 2013 budget included, for the first time, a SWOT (Strengths, Weaknesses, Opportunities and
Threats) analysis. I encourage you to read the analysis. An old expression says, “What gets
measured gets done.” We have discussed the analysis in committee meetings this year, but we
need to incorporate it into our planning to a greater degree. I have updated the analysis to reflect
23
actions we have taken during the past year. These
updates encompass 13 different areas, including at
least partial solutions to three areas of weaknesses
and two threats.
Transportation
Our Health and Human Services Department has
provided a quality transportation service in the
County for many years, using a combination of paid
and volunteer drivers. The demand for transportation continues to grow. We have tried pilot projects,
attempted to look at this issue ourselves and even
enlisted the help of SEWRPC. As part of the 2013
budget, we collaborated with VIP Services to obtain
a grant for a mobility manager. Unfortunately, we
were unsuccessful in obtaining that grant. We recently established a Transportation Coordinating
Committee met for the first time in September. We
anticipate that a Request for Proposals will be issued
to determine whether a non-profit or other vendor
may be able to increase service. This budget contains the status quo, with respect to transportation. If
a new service delivery model is approved by the
Board during 2014, the money may be moved to appropriate expense accounts.
Levy Limits and Future Budgets
For readers who have almost made it through this
year’s lengthy budget letter, I am sorry to say that I
have left the most complicated topic for last. The
adopted budget freezes the overall tax levy. This has
been accomplished through a decrease of 9.79% in
our CDEB levy and a 0.39% increase in our operating levy. This budget levies $336,694 less taxes than
is allowed by State law. In December, the County
will submit the levy limit calculation to the State. In
order to retain the greatest amount of flexibility under the levy cap, the allowable debt service adjustment will be reduced by this amount.
A second statement I need to make is, we will not be
able to freeze the tax levy indefinitely. There are a
number of reasons why we have been able to freeze
our tax levy for the past three years; they include:
24
Mariette Nowak
is passionate
about the outdoors. That passion is evident as
you pull into the
driveway of her
home, which is
surrounded by
native landscape.
Mariette has
Mariette Nowak
brought her love
of nature to the County’s Park Committee,
where she has served as a citizen member for
the last eight years.
The Park Committee, which is made up of three
County Board Supervisors and two citizen
members, guides the County Board in making
decisions about parks and park acquisitions.
The committee also works on the Park and
Open Space Plan and deals with any park issues
that might come up, such as rules and regulations, lumbering and prescribed burns.
Growing up in Wisconsin, Mariette has always
loved nature. As a child, she wanted to be a
naturalist specializing in ornithology (the study
of birds), even trying to convince her sister and
a friend to wake up at 5 a.m. to go birdwatching. Mariette went on to receive her degree in education, teaching grade school gifted
students in Peoria, Illinois. After her two sons
were born, Mariette quit teaching and began to
once again pursue her love of nature. Mariette
returned to school to obtain a Masters in Botany
and Zoology. She served as the Director of the
Milwaukee County Nature Center for 18 years
before retiring in Walworth County. It was
about that time that Mariette was approached
by Jerry Emmerich, a citizen representative on
the Park Committee. Knowing Mariette’s extensive background, Jerry asked Mariette if she
would be interested in serving on the Park
Committee, and she has been serving ever
since.
In addition to her service on the Park Committee, Mariette has also served as a board member
of the Lakeland Audubon Society and the Town
of Troy Plan Commission. Mariette also
formed a native landscaper group and has written two books on birdscaping. Through her
work on the Park Committee, Mariette hopes to
promote parks and ensure that residents have
recreation areas for years to come.
Significantly reduced debt service.
CDEB transition plan.
Reduction in planned OPEB contributions.
Decrease in duty disability changes from the State.
Employee contributions to retirement and employee health plan design changes.
All of the above-stated factors are “running their course” and will not represent annual decreases
much longer. I point out the availability of extra taxing capacity because there will come a time,
perhaps as early as 2015 or 2016, when significant employee and budget cuts will become a reality.
I conclude this letter with my sincere thanks to all of the elected officials and department heads
who worked so diligently during the budget process. I offer special thanks to Finance Department management and staff. There are a number of “unsung” heroes in this process, including
Tammy Werblow, who wrote this year’s budget “sidebars” and Suzanne Harrington and Kate
Willett, who pulled together all of the charts and text contained in this letter. It is impossible to
summarize a budget of this size in a single letter. I have done my best to cover the high points. I
ask you to keep in mind the principles that have made our budgeting sustainable and to remember, we will need to repeat this process again next year.
Very truly yours,
David A. Bretl
County Administrator
25
Appendix A
Summary of Major Personnel Actions Included in the 2014 Budget
Department
Notes
Administration
Retitle/reallocate:
Administrative Assistant to
Human Resources Assistant (1.00)
This position has been shared between County
Board and Administration, while assisting with
Human Resources needs. This is a lateral move for
the position to assist the new Human Resources
Director.
Create:
Administrative Clerk (1.00) – effective 3/23/14
This position will assist with administration clerical
needs due to the loss of the Administrative Assistant
position to Human Resources.
Organizational change:
Human Resources Director (1.00)
Early implementation approved 10/13
The Human Resources division will be its own
department and removed from the Administration
department. This position will be a department
head.
County Board
Increase current workload of a half time allocation
to a full time position to allow for a centralized
staff for completing county board and committee
minutes.
Create:
Administrative Clerk (1.00)
Early implementation approved 10/13
Children with Disabilities Education Board
Create:
Teacher (1.00)
New position to teach art classes at Lakeland
School.
Eliminate:
Occupational Therapist (0.50)
Increase:
Occupational Therapist (0.50 to 0.60)
The eliminated position is currently vacant. The
increase of the current position from 0.5 to 0.6 will
assist with current workload.
District Attorney
Reclass:
Clerk II to Clerk III (1.00)
To assist with higher level of clerical duties needed
in the department.
Finance
Retitle:
Budget Analyst to Finance Manager (1.00)
Duties will be expanded to assist with more
oversight of centralizing accounting and budgeting
needs of departments. The position is at an
equivalent pay scale.
26
Department
Notes
Finance (continued)
Position will assist with the continuation of
centralizing of additional small departments and
assisting with Public Works accounting. This
position will assume general county-wide
accounting and investment reporting duties so the
Senior Accountants are able to assume the increased
responsibilities for the larger departments, including
Public Works.
Create:
Accountant (1.00)
Health and Human Services
Retitle and reclass:
HS Manager – Community Support Services to
HS Manager – Mental Health Recovery
Services (1.00)
This position has been changed to more accurately
reflect the services overseen by this program
manager.
Create:
HS Site Worker (1.00)
Position will complete various tasks such as set-up
of conference rooms for meetings, delivery of
supplies and other tasks currently completed by the
janitor positions eliminated from Public Works for
the HHS building.
Reclass:
HS Specialist III to HS Specialist I (1.00)
Transfer of vacant behavioral health therapist
position (due to retirement) to the children’s division
to accommodate increased caseload in child
protective services.
Reclass of lead worker position to HS-Supervisor
balances supervisory workload; behavioral health is
Reclass:
the only HHS division without a supervisor. New
HS Specialist IV to HS Supervisor – Behavioral
supervisor will help to manage increasingly complex
Health (1.00)
programming, such as OWI court, women’s AODA
program, functional family therapy and others.
Reclass:
Clerk II to Clerk IV (1.00)
Position change reflects increased responsibilities.
Reclass:
Clerk IV to Account Clerk IV (1.00)
Position has increased responsibilities in financial
and billing functions.
Reclass:
Clerk II to Account Clerk II (1.00)
Update duties for vacant position to provide for
greater finance/accounting skills. Position will be
assigned responsibility for the rep payee function.
Reclass:
HS Worker IV to Program Assistant (1.00)
Position downgraded upon vacancy (retirement) to
reflect a restructuring of job duties.
Reclass:
Clerk IV to Administrative Secretary II (1.00)
Position reflects expanding and more complex job
duties.
27
Department
Notes
Create:
Senior IT Architect (1.00)
IT Specialist – effective June 1, 2014 (1.00)
The change and addition of third party software
packages by departments has created a need for
additional technical support, oversight of security &
audit functions, and reporting needs.
Reallocate:
Desk Lead/Server Specialist (1.00)
This position was created as a 50/50 split between IT
and the Sheriff’s Office. This position is being
reallocated to the Sheriff’s Office in its entirety due
to workload at the Sheriff’s Office.
Organizational Change:
LHCC Administrator (1.00)
Change position to department head; previously
reported to the Director - Health and Human
Services.
Retitle:
Admissions Coordinator/Social Worker to
Admissions Coordinator (1.00)
Title change reflects actual duties being performed.
Eliminate:
Certified Nurse Assistants (6.41)
RN – Unit Supervisor (0.52)
Food Service Worker/Relief Cook (0.94)
Create:
Certified Nursing Assistant (6.00)
Food Service Worker/Relief Cook (1.00)
Eliminated 19 part-time positions and created 7 fulltime positions for a net position decrease of 0.87.
Current position structure would have created
potential health insurance penalties under new
federal health care reform act effective in 2014.
Eliminate:
Receptionist (0.64)
Create:
Account Clerk III (1.00)
Increase:
Account Clerk I (0.50 to 1.00)
The new position and increased FTE eliminates the
need to fill the 4 vacant part-time weekend
receptionist positions, for a total increase of .86
FTE.
Public Works
Create:
Patrolman/woman (1.00)
This new position is due to the increase in the RMA
agreement with the State for maintenance, along
with increased revenues. The State has also
indicated the County’s lane mile/patrol person is
high.
Create:
Grounds Supervisor (1.00)
The County is responsible for oversight of many
parks and county-wide building grounds. This
position will be responsible for the upkeep of all
grounds. Current management has not had the time
or expertise to devote to landscaping needs of the
County.
28
Department
Notes
Public Works (continued)
Eliminate:
Assistant DPW Superintendent – Facilities
Plan Operations (1.00)
Early implementation 11/30/13 - approved
Create:
County Engineer (1.00)
The department currently outsources all engineering
responsibilities. An in-house engineer will give
greater assistance to the day-to-day management of
staff assignments as well as provide the department
with a higher level of need assessments in building
and highway operations.
Retitle:
Director of Operations – DPW to
Highway Operations Manager (1.00)
Assistant DPW Superintendent – Facilities to
Facilities Manager (1.00)
Titles are being changed to better align with duties
of managers in this department.
Office/Purchasing Manager to
Business Services Manager (1.00)
Eliminate:
Building Maintenance Engineer III (4.00)
Building Maintenance Engineer II (1.00)
Building Maintenance Engineer I (4.00)
Janitor III (2.00)
Janitor I (1.50)
Create:
Senior Maintenance Specialist (4.00)
Maintenance Specialist (2.00)
Maintenance Assistant (5.00)
A reorganization of maintenance staff, including
requirement for certifications at the senior
maintenance level. The net position decrease is
(1.50).
Eliminate:
Administrative Assistant – Facilities (1.00) –
effective 3/23/14
Administrative Assistant – Highway (1.00)
Create:
Administrative Secretary I - Facilities (1.00)
Highway/Engineering Assistant (1.0)
The clerical needs of the department are changing
due to changes in management and maintenance
staff.
Sheriff’s Office
Reclass:
911 Systems Clerk to
Communications Officer (1.00)
Position is currently required to fill in as requested
for Communications Officer shifts.
Reallocate:
Desktop Lead/Server Specialist (1.00)
Workload is 100% related to the Sheriff’s Office,
including oversight. Position was originally
allocated as 50/50 to IT and Sheriff’s Office.
29
Department
Notes
Sheriff’s Office (continued)
Reclass:
Clerk I to Clerk III (1.00)
Clerk II to Clerk III (1.00)
Clerk II to Clerk IV (2.00)
Clerk II to Law Enforcement Records
Lead Worker (1.00)
Increase and redistribution of Central Records
clerical staff workloads.
Veteran’s Office
Create:
Veteran’s Service Specialist (0.50)
The service needs of veterans continue to increase.
This part-time position will assist with the growing
workload of processing service applications and
assisting veterans.
30
Appendix B
Long-Term Planning
One useful tool to assist the County in long-range planning is through a process known as SWOT
analysis. SWOT stands for strengths, weaknesses, opportunities and threats.
Many businesses review their own strategic goals through SWOT analysis, but the tool is just as
valuable to government. The first two letters in the acronym direct our attention to factors within
Walworth County government. Taking an honest look at our organization, what are our strong
points and what areas need to be improved? By understanding our strengths, we can leverage
them to accomplish even more. Taking stock of our weaknesses allows us to shore them up to
protect our organization and its mission. Opportunities and threats represent factors present in
the environment in which the County operates. Although we may not be able to control them, it
is critical that we understand them.
STRENGTHS
Countywide
Personnel
The County’s workforce represents one of its greatest assets. The County continues to attract
quality employees. We have many experienced employees who work efficiently and have a
thorough knowledge of our organization. The average tenure of a County employee currently
stands at 13.11 years. We have quality department heads and a strong “depth chart” of
management talent in key departments.
Employee health fund
The stability of our health program has resulted in a large growth in the health fund’s net
position, a decrease in claim expenses and low premium increases in recent years. The Finance
Department has provided sound management of our health fund. County employees have taken
ownership of their own health issues, motivated, in part, by an active Wellness Council.
Stability in this fund will provide the County time with more options in the future.
UPDATE: The County Board concluded a nine-month study of health insurance options,
which culminated in plan design changes that will reduce taxpayer support of our selffunded plan by nearly one million dollars in the upcoming year.
Post-Act 10 changes
The County has generally been ahead of its peers in terms of integrating employment law
changes into ordinances and procedures.
UPDATE: In 2014, the Board has incorporated comparable private sector wage data into
all County pay scales.
31
County buildings
Nearly all County facilities have been replaced or remodeled in recent years. Ongoing
maintenance issues are being addressed annually to maximize the buildings’ useful lives. The
County has developed building and equipment fund balance commitments for future
maintenance projects, to reduce the need for large one-time projects that would fall on the
County tax levy.
UPDATE: The addition of a County Engineer and restructuring the facilities division
will improve maintenance of County facilities in 2014 and beyond.
Other infrastructure
The County has a demonstrated commitment to maintaining its roads. The County has
implemented a process to complete major road reconstruction every other year to achieve
savings by having several large projects ready to go at the beginning of a construction season.
Engineering is completed in the off year to prepare for the following year’s construction bid
process.
UPDATE: The Public Works Committee and County Board adopted an ordinance
establishing highway maintenance and improvement standards codifying, for the first
time, a County policy to maximize the useful life of its highway infrastructure.
Financial policies
Walworth County maintains strong financial policies, which include line item budgeting,
centralized purchasing and required bid processes, resulting in tight controls on spending. The
County consistently maintains its minimum fund balance and net position policy, generally at the
maximum level. Details of each fund and specific policy are found in the budget summary
section of the budget book.
The County has developed several policies related to funding those commitments and internally
designated net position for the purpose of funding future debt, severance, building maintenance
and equipment replacement, and road and bridge reconstruction.
Other post employment benefits (OPEB)
The County’s OPEB liability is well-funded. Unaddressed until 2005, Walworth County was
able to address this liability by ending retiree health insurance benefits for new hires and funding
this liability by making deposits into a “lockbox.”
Debt
The County has a strong Aa1 debt rating by Moody’s Investment Services. We have taken
advantage of excess cash reserves and a strong fund balance/net position to call several future
principal payments over the last several years, reducing our debt service costs.
Our current five-year capital plan does not require any new borrowings.
32
Criminal justice collaboration
The County’s Criminal Justice Coordinating Committee (CJCC) continues to make progress in
implementing programs to reduce costs and improve public safety.
UPDATE: A treatment court coordinator was hired in 2013, and an $80,000 grant was
received to establish a diversion program.
Technology
The County is proactive with respect to implementation of new information technology. The
County’s emergency recovery plan is strengthened by its ability to access technology housed
outside of County facilities.
UPDATE: The hiring of two additional IT employees will provide for continuity in the
event of separation of current employees.
Department Specific
The County’s special school continues to receive recognition for its excellent programming.
The County’s 120-bed nursing home received a five-star rating from the Center for Medicaid and
Medicare Services and enjoys a solid reputation in the community.
UPDATE: Restructuring the manner in which building maintenance is provided at the
facility has resulted in notable improvements.
WEAKNESSES
Countywide
Aging workforce
The average age of a County employee is 46 years. We anticipate turnover in future years as key
employees retire. While our efforts over the past decade have been focused on reducing the
number of positions in the County, we need to plan for the retirement of key employees.
UPDATE: The addition of a .50 Veterans Services Specialist may provide for continuity
in that key office. The addition of a County Engineer and additional Information
Technology professionals will provide for staff development and upward mobility. A
number of County departments are identifying talent within their ranks. Work remains to
be completed with this identified weakness.
33
County campus
The relative age and condition of our buildings is a definite strength. Our operations are,
however, located in seven different buildings, which adds to operational and maintenance costs
in areas such as utilities and janitorial services.
Technology
The County relies on multiple software and hardware vendors to run County operations with ever
increasing maintenance contracts.
Health and dental care for the indigent
Walworth County has a large uninsured population in need of health and dental care. We have
yet to devise a strategy to begin to address this need.
UPDATE: Walworth County hosted the Dental Mission of Mercy in 2013. A proposal
by HHS to establish a dental clinic has been included in the 2014 budget subject to
approval of an operational plan by the County Board.
Transportation
Health and Human Services provides a quality transportation program, but the demand,
countywide, for transportation continues to grow. This is no longer an HHS issue but one of
countywide concern. We have yet to develop a plan to address this need.
UPDATE: The County was unsuccessful in obtaining a grant to hire a mobility manager.
The County Board enacted an ordinance establishing a Transportation Coordinating
Committee. That committee will explore options for outsourcing transportation services
with the aim of providing more rides.
Department Specific
Nursing home scheduling practices are outdated and in need of improvement. A shortage of
registered nurses limits our ability to admit high acuity residents.
OPPORTUNITIES
Countywide
Location conducive to economic development
The County is strategically located in southeast Wisconsin, approximately 85 miles northwest of
the city of Chicago, 50 miles southwest of the city of Milwaukee and 65 miles southeast of the
city of Madison. The County’s tax base is diverse and does not rely on the success of a single
particular business or industry.
34
Intergovernmental cooperation
As towns and municipalities face tighter budgets, the need for intergovernmental cooperation
will increase. The County may provide services to local governments or vice versa. In any case,
intergovernmental cooperation holds the promise of lower costs to taxpayers.
UPDATE: The County continues to foster intergovernmental cooperation through
meetings of the Intergovernmental Cooperation Council. The Sheriff’s Office
participated in an effort of the Village of Darien to outsource police services. In addition,
the Sheriff has been working with Whitewater in 2013 regarding its dispatching services.
Higher education
UW-Whitewater is a premier university that is home to nearly 12,000 students. Aurora
University in Williams Bay and Gateway Technical College both offer quality programs to
students. While we have collaborated with the schools in the past, we have yet to scratch the
surface in terms of goals that we could accomplish, together. An added opportunity is UWWhitewater’s chancellor himself. Richard Telfer is highly approachable and supportive of
collaborative efforts.
UPDATE: The County funded an internship through WCEDA in 2013. Additionally,
student interns performed GIS services during the summer in a highly successful
program. Both programs are anticipated to continue in 2014.
Financial pressures on other units of government
Walworth County has been able to “weather the storm” of a slow economy and declining tax
base. Our ability to provide competitive pay and quality benefits, together with our progress on
Act 10 changes, gives the County an advantage in being able to hire quality workers.
Department Specific
Hospitals from within and outside of the area refer patients to the Lakeland Health Care Center.
THREATS
Countywide
Employee health costs
The US Supreme Court recently upheld the Patient Protection and Affordable Health Care Act.
This law will limit the County’s flexibility in terms of providing health coverage for its
employees. Significant components of the plan have yet to be precisely defined. Additionally,
medical inflation costs will continue to rise, posing a definite threat to the County’s ability to
provide quality benefits to its employees.
UPDATE: The County Board implemented design changes to its self-funded health plan.
Savings in 2014 will be realized as a result of those changes.
35
Tax base
The County relies on property taxes to fund a significant portion of its operation. Two threats
present themselves in this regard. First, an increasing number of taxpayers are challenging their
tax assessments. County government has no control over how assessments are prepared.
Taxpayers who successfully challenge their assessments are entitled to refunds, which could
pose a challenge to the County in the future. A second challenge is presented by tax incremental
financing districts (TIDs). When used properly, TIDs facilitate the redevelopment of property
and its return to the tax base. A significant portion of the County’s tax base is included in TIDs.
TIF (tax incremental financing) law continues to expand, posing a threat to our tax base.
UPDATE: The County’s Finance Committee has worked extensively on updating its
TID ordinance with the aim of creating greater transparency and decision-making that
more closely follows the letter and spirit of TID statutes.
Cuts to State and Federal funding
The County’s 2014 budget derives 16.3% of its funding from state and federal grants and
reimbursements. In many cases, these are on the decline and not in the County’s control.
Poor economic conditions
The sluggish national economy has a two-fold impact on the County. First, taxpayers are under
increased financial pressure, making our fiscal restraint a top priority. Secondly, the demand for
services continues to increase.
State levy limits
State Statutes mandate a levy limits on the County’s tax levy. The limit is detailed in the budget
summary section. The inability to raise the tax levy greatly limits the County’s flexibility should
we encounter an unexpected loss of revenue or expense.
Criminal justice costs
The cost of incarcerating prisoners has been skyrocketing and is a national phenomenon. As the
population ages, jail health care costs are projected to rapidly increase. Walworth County has
been able to contain costs through careful selection of a medical provider at its jail.
Notwithstanding, the situation is, by no means, entirely within control of the County, and these
costs could escalate at any time.
Department Specific
The school is dependent upon a state CDEB appropriation. With few CDEBs operating
statewide, it may be easier for the Legislature to end this appropriation.
Our skilled nursing program is highly vulnerable to cuts in Medicaid and Medicare funding.
Components of the Affordable Health Care Act may provide to be very costly.
36
Walworth County
2014 Tax Levy Comparison
2014
Tax Levy
Department
County Board
County Clerk
Elections
Administration
Human Resources
Finance
Treasurer
Coroner
Clerk of Courts
District Attorney
Register of Deeds
Land Use and Resource Management
Veterans
Sheriff's Office
UW - Extension
Public Works - Central Services
Non-Departmental
Community Initiative
Children w/Disabilities Education Board
Land Information
Debt Service
Public Works
Health Insurance
Dental Insurance
Worker's Compensation
Risk Management
Subtotal
Capital Projects Fund
Grand Total
$
2013
Tax Levy
Change
%
$
262,528 $
317,009
174,556
1,064,325
673,394
1,736,543
(1,351,889)
334,700
1,338,741
777,428
(307,847)
1,154,480
210,463
22,860,984
2,391,394
545,938
1,756,463
(5,005,704)
246,840
11,337,863
7,460,976
178,464
2,000,198
3,684,975
4,027,438
57,870,260 $
198,800 $
314,007
110,484
1,472,050
1,600,851
(1,402,735)
315,926
1,320,357
800,030
(207,300)
1,048,531
168,400
23,047,802
2,199,055
507,795
1,496,949
(4,694,612)
260,440
11,329,131
8,270,312
172,637
1,358,777
3,646,931
3,931,595
57,266,213 $
63,728
3,002
64,072
(407,725)
673,394
135,692
50,846
18,774
18,384
(22,602)
(100,547)
105,949
42,063
(186,818)
192,339
38,143
259,514
(311,092)
(13,600)
8,732
(809,336)
5,827
641,421
38,044
95,843
604,047
32.06%
0.96%
57.99%
-27.70%
100.00%
8.48%
3.62%
5.94%
1.39%
-2.83%
-48.50%
10.10%
24.98%
-0.81%
8.75%
7.51%
17.34%
-6.63%
-5.22%
0.08%
-9.79%
3.38%
47.21%
1.04%
2.44%
1.05%
$
3,007,600
60,877,860
3,613,650
60,879,863
(606,050)
(2,003)
-16.77%
0.00%
37
$
$
Walworth County
2014 Budget Summary
Department
Revenues
Expenditures
Equity (Use)/
Addition
County Board
$
County Clerk
Elections
Administration
Human Resources
Finance
Treasurer
Coroner
Clerk of Courts
District Attorney
Register of Deeds
Land Use and Resource Management
Veterans
Sheriff's Office
UW - Extension
Public Works - Central Services
Non-Departmental
Community Initiative
Children w/Disabilities Education Board
Land Information
Debt Service
Public Works
Health Insurance
Dental Insurance
Worker's Compensation
Risk Management
Subtotal
$
$
(26,615)
(18,000)
(677,000)
(50)
(1,120)
(1,873,370)
(115,000)
(1,894,433)
(73,200)
(949,442)
(906,288)
(13,000)
(2,037,872)
(52,038)
(91,470)
(8,257,072)
(10,000)
(14,691,756)
(5,507,325)
(175,987)
(1,337,564)
(9,728,370)
(6,317,250)
(14,883,252)
(829,542)
(897,550)
(233,040)
(71,597,606) $
262,528
343,624
192,556
1,741,325
673,444
1,737,663
521,481
449,700
3,233,174
850,628
641,595
2,060,768
223,463
24,898,856
2,391,394
597,976
1,847,933
4,188,918
256,840
26,029,619
13,068,301
508,654
3,712,762
13,413,345
10,369,688
16,309,835
825,398
897,550
585,500
132,834,518
$
$
(937,550)
(100,000)
(154,203)
(375,000)
(25,000)
(1,426,583)
4,144
(352,460)
(3,366,652) $
Capital Projects Fund
Grand Total
(2,580,220)
(74,177,826) $
5,587,820
138,422,338
$
3,007,600
(3,366,652) $ 60,877,860
$
38
$
-
Tax Levy
262,528
317,009
174,556
1,064,325
673,394
1,736,543
(1,351,889)
334,700
1,338,741
777,428
(307,847)
1,154,480
210,463
22,860,984
2,391,394
545,938
1,756,463
(5,005,704)
246,840
11,337,863
7,460,976
178,464
2,000,198
3,684,975
4,027,438
57,870,260
Walworth County
2014 Tax Levy to Department
Sheriff
37.6%
All Other
16.0%
LHCC
6.1%
DPW
9.5%
HHS
18.6%
CDEB
12.2%
39
Walworth County
2014 Combining Budget Summary
Governmental Funds
Special
Revenue
General
Proprietary Funds
Debt
Service
Capital
Projects
Combined
Internal
Service
Enterprise
Total
Revenues:
Tax levy
Real & personal prop tax
State/federal aids
Program income
Interdepartmental revenue
Total revenues
$ 29,180,346 $ 18,977,303 $
8,776,220
2,162,177
15,802,464
4,841,452
4,439,971
826,664
132,633
$ 45,786,859 $ 39,352,371 $
2,000,198 $
45,500
2,045,698 $
3,007,600
1,625,000
4,632,600
$
7,712,413 $
3,068,090
12,243,032
1,750,174
734,498
15,093,210
$ 23,758,033 $ 16,843,384
$
Expenditures:
Wages & benefits
Purchased services
Other operating
Capital
Cost accounting
Debt service
Total expenditures
$ 30,370,935 $ 22,787,086 $
7,366,855
11,298,935
5,363,671
3,733,509
1,933,050
234,980
79,135
$ 45,113,646 $ 38,054,510 $
3,712,762
3,712,762
5,587,820
5,587,820
$ 14,571,535 $
2,436,942
185,200
5,753,901
18,433,083
1,772,350
(751,695)
$ 23,783,033 $ 18,618,283
$
Net revenue/(expenditure)
$
(955,220)
$
$
(2,451,109)
955,220
955,220
$
$
2,407,284
(2,407,284)
(1,145,000)
125,057
104,400
(915,543)
673,213 $
$ 40,599,823
$ 39,662,273
$
1,297,861 $ (1,667,064) $
Other sources/(uses):
Operating transfer in
$
160,000 $
- $
Operating transfers (out)
(955,220)
(1,452,064)
Contingencies/severance
(1,045,000)
(100,000)
Trf frm unbudgeted funds
125,057
Sale of assets
104,400
Total other sources/(uses) $ (1,610,763) $ (1,552,064) $
Beginning fund balance
Ending fund balance
$
$ 10,360,551
$ 10,106,348
$
$
1,292,064 $
1,292,064 $
712,073
337,073
40
$
$
3,334,286
3,334,286
$
(25,000) $ (1,774,899)
- $
- $
$ 28,906,607
$ 28,881,607
-
$ 18,921,418
$ 17,146,519
60,877,860
8,776,220
22,703,231
23,274,629
16,787,005
$ 132,418,945
67,729,556
21,287,932
33,284,164
9,528,200
(672,560)
3,712,762
$ 134,870,054
$
$ 102,834,758
$ 99,468,106
Walworth County
2014 Adopted Revenues
Federal/
State
Aids
Taxes
Governmental Funds
General
Treasurer's Tax
Children w/ Dis Ed Board
Land Information
Debt Service
Capital Projects
Total Governmental
Enterprise Funds
Public Works
Total Enterprise
Internal Service Funds
Health Insurance Fund
Dental Insurance Fund
Worker's Compensation Fund
Risk Management Fund
Total Internal Service
Program
Income
$
8,776,220 $ 2,162,177
60,877,860
11,490,869
4,311,295
300
45,500
1,625,000
$ 69,654,080 $ 19,635,141
$
$
$
$
$
$
-
$
$
- $
- $
Total Revenue $ 69,654,080
960,840
2,107,250
3,068,090
$
8,764,810
3,478,222
$ 12,243,032
- $
- $
$ 22,703,231
4,841,452
3,075,754
1,196,030
168,187
9,281,423
Other
Financing
Sources
Interdept
Revenue
$
$
$
$
826,664
125,133
7,500
959,297
2,720
731,778
734,498
$
$
$
$
1,690,358
18,006
2,770
39,040
1,750,174
$ 13,192,894
811,536
894,780
194,000
$ 15,093,210
$
$ 23,274,629
$ 16,787,005
$
$
389,457
1,292,064
955,220
2,636,741
-
$
937,550
100,000
154,203
375,000
$ 1,566,753
17,933,520
60,877,860
14,691,756
5,607,325
330,190
1,712,564
2,580,220
$ 103,733,435
$
$
$
- $ 1,426,583 $
(4,144)
352,460
- $ 1,774,899 $
16,309,835
825,398
897,550
585,500
18,618,283
2,636,741
$ 3,366,652
Other Financing
Sources - 1.91%
Equity - 2.43%
Federal/State Aid 16.40%
Taxes - 50.32%
41
$
9,728,370
6,342,250
16,070,620
$
25,000
25,000
Interdept Revenue 12.13%
Program Income 16.81%
Total
Revenue
Equity
$ 138,422,338
Walworth County
Revenues by Fund Type
2011
Actual
Governmental Funds
General
Treasurer's Tax
Land Information
Debt Service
Capital Projects
Total Governmental
2013
Adopted
Budget
2013
Projected
2014
Adopted
Budget
21,353,557 $
60,793,425
14,292,197
8,476,359
188,189
2,741,237
8,816,222
116,661,186 $
22,455,865 $
60,879,863
14,315,494
7,340,281
210,124
3,517,915
400,438
109,119,980 $
23,168,937 $
60,879,863
13,557,213
6,285,107
295,990
1,689,969
4,411,375
110,288,454 $
20,861,770 $
60,879,863
14,791,815
5,643,616
188,149
1,689,969
4,674,057
108,729,239 $
17,933,520
60,877,860
14,691,756
5,607,325
330,190
1,712,564
2,580,220
103,733,435
$
9,324,182 $
6,856,599
16,180,781 $
9,838,443 $
5,745,512
15,583,955 $
11,390,510 $
5,775,688
17,166,198 $
9,912,492 $
6,381,491
16,293,983 $
9,728,370
6,342,250
16,070,620
$
$
18,320,949 $
822,220
491,399
254,723
19,889,291 $
17,123,664 $
808,671
667,140
290,779
18,890,254 $
18,313,979 $
815,072
640,050
640,500
20,409,601 $
16,557,379 $
838,225
680,350
254,380
18,330,334 $
16,309,835
825,398
897,550
585,500
18,618,283
152,731,258 $
143,594,189 $
147,864,253 $
143,353,556 $
138,422,338
Enterprise Funds
Public Works
Total Enterprise
Total County Revenues
$
2012
Actual
$
$
$
42
Walworth County
Historical and Current Comparison by Revenue Category
2011
Actual
Taxes
State/Federal Aid
Program Income
Interdept Revenue
Other Financing Sources
Equity
Total
$
$
2012
Actual
70,832,350 $
24,105,612
23,735,495
19,511,883
14,545,918
152,731,258 $
71,008,412 $
24,156,094
23,582,871
18,647,198
6,199,614
143,594,189 $
2013
Adopted
Budget
69,686,183 $
21,006,745
19,749,947
20,729,873
8,054,115
8,637,390
147,864,253 $
2013
Projected
70,401,708 $
22,097,387
23,619,379
18,210,573
9,024,509
143,353,556 $
2014
Adopted
Budget
69,654,080
22,703,231
23,274,629
16,787,005
2,636,741
3,366,652
138,422,338
%
Change
-0.05%
8.08%
17.85%
-19.02%
-67.26%
-61.02%
-6.39%
Major Components of Revenue Categories:
Taxes $69,654,080 - major components are tax levy revenues and sales tax revenues. Other revenues included in the taxes category
are interest & penalties on delinquent taxes and real estate transfer fees.
State/Federal Aids $22,703,231 - major revenue components are federal aid and state categorical & general aid for special
education; state aids for Health & Human Services (HHS) programs; and state highway aids. Other revenues included in
state/federal aid are state shared revenues, state reimbursement of court costs, child support revenues, law enforcement grants,
conservation grants, transportations aids, public health grants, and human service program grants.
Program Income $23,274,629 - major revenue components are Health & Human Service client revenues, patient revenues at
Lakeland Health Care Center, road projects/maintenance and interest. Other revenues include licenses & permits, law/ordinance
violations, court fees, public charges for service, rental revenue, property sales, donations & contributions.
Interdept Revenue $16,787,005 - major revenue components are insurance premiums paid by the county for health, dental, &
worker's compensation. Other revenues include revenues for services between departments.
Other Financing Sources $2,636,741 - transfers from other funds and sale of assets.
Millions
Equity $3,366,652 - equity use & additions.
$180
$160
$140
$120
$100
$80
$60
$40
$20
$2011
Actual
2012
Actual
2013
Adopted
2013
Projected
Equity Use is reflected in budget figures only. It is not presented in historical actual figures.
43
2014
Adopted
Walworth County
2014 Adopted Expenditures
Wages &
Benefits
Governmental Funds
General
Land Information
Debt Service
Capital Projects
Total Governmental
Enterprise Funds
Public Works
Total Enterprise
Total County Expenditures
Purchased
Services
Other
Operating
Cost
Accounting
Capital
Other
Financing Uses
Total
Expenditures
$ 30,370,935 $ 7,366,855 $
14,100,740
10,176,607
8,584,467
942,223
101,879
180,105
$ 53,158,021 $ 18,665,790 $
5,363,671 $
1,602,422
2,064,417
66,670
9,097,180 $
1,933,050 $
149,850
85,130
5,587,820
7,755,850 $
79,135 $
79,135 $
2,000,220 $
1,392,064
160,000
3,712,762
7,265,046 $
47,113,866
26,029,619
13,068,301
508,654
3,712,762
5,587,820
96,021,022
$
1,474,777 $
4,279,124
5,753,901 $
336,350 $
(74,550) $
1,436,000
(1,421,635)
1,772,350 $ (1,496,185) $
744,490 $
744,490 $
13,413,345
10,369,688
23,783,033
- $
- $
16,309,835
825,398
897,550
585,500
18,618,283
9,147,610 $
5,423,925
$ 14,571,535 $
$
$
1,784,668 $
652,274
2,436,942 $
- $
- $
75,700 $ 16,234,135 $
1,500
823,898
62,500
835,050
45,500
540,000
185,200 $ 18,433,083 $
$ 67,729,556 $ 21,287,932 $ 33,284,164 $
Other
Operating
Costs 24.05%
- $
- $
9,528,200 $ (1,417,050) $
Capital 6.88%
Purchased
Services 15.38%
- $
- $
8,009,536 $ 138,422,338
Cost/Other Financing
4.76%
Wages &
Benefits 48.93%
44
Walworth County
Expenditures by Fund Type
2011
Actual
Governmental Funds
General
Land Information
Debt Service
Capital Projects
Total Governmental
2013
Adopted
Budget
2013
Projected
2014
Adopted
Budget
45,356,465 $
26,124,806
15,716,004
249,988
6,814,365
8,049,985
102,311,613 $
49,947,248 $
25,137,622
14,044,373
490,008
7,069,388
3,558,256
100,246,895 $
51,725,767 $
24,886,344
14,555,419
468,627
3,048,746
8,025,025
102,709,928 $
48,200,886 $
27,211,507
12,749,573
497,759
3,047,794
9,913,857
101,621,376 $
47,113,866
26,029,619
13,068,301
508,654
3,712,762
5,587,820
96,021,022
$
12,530,518 $
8,973,026
21,503,544 $
11,648,443 $
9,017,575
20,666,018 $
15,037,441 $
9,707,283
24,744,724 $
12,269,308 $
10,534,149
22,803,457 $
13,413,345
10,369,688
23,783,033
$
$
15,614,179 $
745,047
763,601
149,633
17,272,460 $
15,158,227 $
753,069
890,595
262,287
17,064,178 $
18,313,979 $
815,072
640,050
640,500
20,409,601 $
16,687,196 $
814,500
847,929
604,550
18,954,175 $
16,309,835
825,398
897,550
585,500
18,618,283
$
141,087,617 $
137,977,091 $
147,864,253 $
143,379,008 $
138,422,338
Enterprise Funds
Public Works
Total Enterprise
Total County Expenditures
$
2012
Actual
$
$
45
Walworth County
Historical and Current Comparison by Expenditure Category
2011
Actual
Wages & Benefits
Purchased Services
Other Operating
Capital
Cost Accounting
Other Financing Uses
Total
2012
Actual
2013
2013
2014
Adopted
Projected
Adopted
Budget
Budget
$ 69,552,960 $ 65,978,112 $ 66,956,382 $ 63,505,115 $ 67,729,556
17,124,928
17,420,732
20,332,532
20,083,057
21,287,932
31,507,163
31,112,607
37,040,894
32,887,943
33,284,164
11,851,879
5,260,591
11,222,155
14,579,809
9,528,200
(2,076,910)
(428,558)
(1,366,225)
(1,303,544)
(1,417,050)
13,462,406
18,633,608
13,678,515
13,626,628
8,009,536
$ 141,422,426 $ 137,977,092 $ 147,864,253 $ 143,379,008 $ 138,422,338
%
Change
1.15%
4.70%
-10.14%
-15.09%
3.72%
-41.44%
-6.39%
Major Components of Expenditure Categories:
Wages & Benefits $67,729,556 - major components include wages, overtime, health insurance, social security, and retirement.
Other benefits include dental insurance, life insurance, unemployment compensation, worker's compensation, long term disability
insurance, and reimbursements.
Purchased Services $21,287,932 - major components are family/foster care services, inpatient services, family care, consultants, IT
service contracts and utilities. Other services are repairs & maintenance for county facilities & vehicles, CBRF's,
cleaning/janitorial contracts, psychiatric services, and medical services.
Other Operating Costs $33,284,164 - major components are self funded insurance costs and library services. Other costs include
office supplies, roadway supplies, operating supplies, food & beverages, insurance, interdepartmental costs, interdistrict transfers,
and depreciation.
Capital $9,528,200 - includes road construction, building projects, capital equipment & improvements.
Cost Accounting ($1,417,050)- includes cost accounting and related offsets for capital outlay capitalized in the enterprise funds.
Other Financing Uses $8,009,536 - includes debt service, contingencies, and operating fund transfers.
$160
$140
$120
Millions
$100
$80
$60
$40
$20
$2011
Actual
2012
Actual
2013
Adopted
46
2013
Projected
2014
Adopted
Walworth County
Levy Limit - 2014
County tax levy growth may not exceed the greater of 0% plus terminated TID or the increase in net new
construction plus terminated TID. This is based on the preceding year's actual levy. The levy limit
calculation excludes the Children with Disabilities Education Board (CDEB) tax levy, bridge & culvert repair
under s.82.08(2), library payments under s.43.12, and countywide EMS. Debt authorized after 7/1/2005 is
also excluded. Revenue for covered services funded in 2013 by tax levy are a reduction to the levy limit in the
current year. Covered services include garage collection, fire protection, snow plowing, street sweeping or
storm water management. Equalized values and net new construction figures are determined by the Wisconsin
Department of Revenues each year.
If the allowable levy under this limit in the prior year is greater than its actual levy, the levy limit may be
increased by the difference, up to a maximum increase of 1.5% of the actual levy in the prior year. This may
occur with a majority vote of the County Board for up to a .5% increase or a 3/4 majority vote for up to
maximum 1.5% increase of the allowable actual levy of the prior year.
Adopted levy 2012 (2013 purposes)
Less: CDEB
Bridge Aid
Charitable & Penal
Library
Less:
60,879,863
(8,270,312)
(1,436)
(1,594,696)
51,013,419
Post 7/1/05 authorized debt (line #9)
Increased by the greater of:
Growth (0%) + terminated TID (0.279%)
or
Net new construction ( 0.605%) + terminated TID (0.279%)
(2,412,784)
48,600,635
48,736,230
49,030,264
Levy limit before allowable adjustments
Allowable adjustments:
Authorized debt service post 7/1/05
49,030,264
2013 levy payable 2014 allowable limit
52,182,565
2014 adopted levy
Less: CDEB
Bridge Aid
Charitable & Penal
Library
Actual levy applicable to limit
60,877,860
(7,460,976)
(3,165)
(1,567,848)
51,845,871
Over/(Under) Levy Limit
3,152,301
(336,694)
47
Walworth County
Unassigned Fund Balance Analysis
General Fund
Walworth County Ordinance 30-171 defines the minimum unassigned General Fund balance to be
15 - 20% of the General Fund revenues, plus the property tax revenue allocated to each County
fund, as reported in the most recent audited financial statements. If excess funds exceed the
minimum balance, it the responsibility of the Walworth County Finance Committee to
recommend the appropriate use of those funds to the County Board.
Unassigned balance 12/31/12
Closure of health and human services fund balance per resolution #16-05/13
Closure of land information fund balance per resolution #16-05/13
Available unassigned balance
General Fund & property tax revenues - 2012
Unassigned fund balance as a percent of revenues
$
$ 22,808,649
2,416,658
13,112
$ 25,238,419
83,488,008
30.23%
Funds Available for Appropriation
Minimum
Balance
15% of fund revenues
20% of fund revenues*
$ 12,523,201
16,697,602
Available for
Appropriation
$
12,715,218
8,540,817
* The Walworth County Finance Committee has recommended maintaining the unassigned
General Fund balance near the 20% level of General Fund revenues.
Planned Usage of Available Appropriations
$
Parkland acquisition
Building/equipment commitment allocation
DPW building expansion
$
48
628,400
5,000,000
3,000,000
8,628,400
WALWORTH COUNTY ORGANIZATION STRUCTURE
CITIZENS OF WALWORTH COUNTY
BOARD OF SUPERVISORS
CORONER
DISTRICT
ATTORNEY
CLERK OF
COURTS
REGISTER OF
DEEDS
TREASURER
COUNTY CLERK
SHERIFF
COURTS
COUNTY BOARD COMMITTEES
AGRICULTURE & EXTENSION EDUCATION
C.D.E.B.
EXECUTIVE
FINANCE
HHS BOARD/LAKELAND HEALTH CARE
BOARD OF TRUSTEES
HUMAN RESOURCES
LAND CONSERVATION
PUBLIC WORKS
COUNTY ZONING AGENCY
PARKS
DEPARTMENTS/
FUNCTIONAL SERVICES
COUNTY ADMINISTRATOR/
CORPORATION COUNSEL
DEPUTY COUNTY
ADMINISTRATOR-FINANCE
CHILDREN WITH
DISABILITIES
EDUCATION
BOARD/LAKELAND
SCHOOL
LAND USE & RESOURCE
MANAGEMENT
UW-EXTENSION
HUMAN
RESOURCES
INFORMATION
TECHNOLOGY
VETERANS
SERVICES
PUBLIC WORKS/
CENTRAL SERVICES
49
HEALTH & HUMAN
SERVICES
LAKELAND HEALTH
CARE CENTER
Walworth County
Full-Time Equivalents (FTE) Comparison
Department
County Board
County Clerk
Administration
Human Resources
Finance
Treasurer
Coroner
Clerk of Courts
District Attorney
Register of Deeds
Land Use & Resource Mgmt
Veterans
Sheriff
Information Systems
UW Extension
Lakeland Health Care Ctr
Public Works
Total
2010
Adopted
Budget
0.50
4.00
11.50
14.50
4.93
0.77
29.61
11.50
7.00
19.00
2.00
214.90
13.00
4.00
164.63
134.64
137.04
73.25
846.77
2011
Adopted
Budget
0.50
4.00
11.50
14.50
5.33
0.77
29.61
11.50
7.00
19.00
2.00
214.90
13.00
3.00
163.74
118.22
136.83
69.50
824.90
2012
Adopted
Budget
0.50
4.00
11.50
14.50
5.33
0.77
29.61
11.50
6.50
18.00
2.00
212.90
13.00
2.00
161.74
113.72
134.86
67.50
809.93
2013
Adopted
Budget
0.50
4.00
11.50
14.50
6.33
0.77
29.61
11.50
6.50
18.00
2.00
204.60
13.50
2.00
166.66
108.22
128.36
67.50
796.05
2014
Adopted
Budget
1.00
4.00
8.00
5.00
15.50
5.33
0.77
31.36
11.50
6.50
17.00
2.50
205.10
13.00
3.00
176.49
108.32
131.35
65.00
810.72
Change
2013 - 14
*
*#
*
*
*
*
*
*
*
*
*
*#
0.50
(3.50)
5.00
1.00
(1.00)
1.75
(1.00)
0.50
0.50
(0.50)
1.00
9.83
0.10
2.99
(2.50)
14.67
* Includes a mid-year change approved by the County Board during 2013.
^ Creation of IT Specialist effective 6/1/14.
# Creation of Administrative Clerk in Administration and elimination of Administrative Assistant in Public Works delayed until 3/23/14.
50
Walworth County
2014 Personnel Allocation
Children w/
Dis Ed
Board
13.36%
Sheriff
25.30%
Health &
Human
Services
21.77%
All Other
Depts
15.35%
Public
Works
8.02%
Lakeland
Health Care
Center
16.20%
51
Walworth County
Capital Improvement Funding Summary
Adopted Budget
Project
2014
2015
2016
2017
2018
Total
Road Construction
Unallocated Road Construction
Judicial Center Capital Projects
Lakeland Health Care Center Capital Projects
Health and Human Services Capital Projects
Sheriff's Office Capital Projects
Children with Dis Ed Bd Capital Projects
Land Information Capital Projects
Public Works Management System
Election Equipment
Land Use & Resource Mgmt Software
Park/Land Acquistion
Information Technology County-wide Projects
Public Works Building Expansion
Public Works Equipment
All Other Capital Requests
TOTAL
$ 2,987,600
650,000
544,100
336,350
174,850
818,400
85,130
60,000
40,000
320,000
1,910,220
284,350
40,000
1,436,000
155,500
$ 9,842,500
$ 4,414,600
175,000
67,800
49,000
434,900
80,000
400,000
402,600
235,350
913,075
84,540
$ 7,256,865
$ 2,727,400
500,000
50,000
158,000
25,000
292,575
80,000
190,350
3,000,000
669,000
61,165
$ 7,753,490
$ 2,838,000
500,000
50,000
65,450
48,000
339,600
80,000
165,350
277,750
62,879
$ 4,427,029
$ 2,519,275
600,000
1,300,000
248,650
25,000
325,950
80,000
95,350
1,149,855
124,687
$ 6,468,767
$ 15,486,875
2,250,000
2,119,100
876,250
321,850
2,211,425
85,130
380,000
440,000
402,600
320,000
1,910,220
970,750
3,040,000
4,445,680
488,771
$ 35,748,651
Funding Source
2014
2015
2016
2017
2018
Total
Debt Proceeds
Unallocated Road Construction Funds
General Funds - Use of Available Funds
General Funds - Use of Committed Funds
Land Information Funds
Public Works Funds
Jail Assessment Funds
Lakeland Health Care Center Funds
Proceeds from the Sale of Assets
Grant Funds
Donations
Tax Levy
To Be Determined
TOTAL
$
628,400
326,820
220,000
1,403,000
92,000
72,300
104,400
1,730,182
500
5,264,898
$ 9,842,500
$
850,000
92,000
80,000
913,075
80,300
42,800
537,600
4,661,090
$ 7,256,865
52
$
3,000,000
80,000
669,000
39,000
200,000
3,765,490
$ 7,753,490
$
80,000
277,750
40,450
4,028,829
$ 4,427,029
$
80,000
1,149,855
33,000
223,650
200,000
4,782,262
$ 6,468,767
$
850,000
3,628,400
418,820
540,000
4,412,680
205,300
418,200
104,400
2,667,782
500
5,264,898
17,237,671
$ 35,748,651
Walworth County
Capital Improvement Plan 2014 - 2018
Adopted Budget
2014
Tax Levy
Existing
Funding
Debt
Financing
Grant or
Other
Financing
2015
2016
2017
2018
Capital Projects
CTH H (Hwy 12 LaGrange S to CTH A)
2,199,600
White River Land Acquisition
1,910,220
1,999,600
200,000
955,220
955,000
Unallocated Road Construction
650,000
650,000
CTH M (STH 89E to Delavan)
425,500
225,500
200,000
CTH NN Pedestrian/Bicycle Trail
270,000
337,500
67,500
DPW Facility Study/Future Improvements
40,000
40,000
CTH NN (CTH H Elk-Co Complex)
25,000
25,000
500,000
500,000
600,000
3,000,000
3,604,000
CTH DD Bridge (Sugar Creek)
672,000
CTH NN (East Campus South to CTH H)
138,600
2,620,800
CTH H (STH 120-STH 12 @ Genoa)
93,600
2,386,800
CTH H (CTH NN to Williams Street)
13,000
331,500
CTH H (CTH A to Elkhorn)
119,700
JC Build Out Unfinished Space
2,262,700
1,250,000
CTH C Fairfield Bridge
165,000
CTH O (USH 14 to Interstate 43)
91,575
White River Park Bridge
60,000
5,587,820
3,007,600
955,220
1,625,000
4,414,600
6,227,400
3,338,000
4,429,275
25,000
25,000
25,000
Children w Dis Education Bd
Vocera Man Down System
53,560
Pool Wheel Chair Lifts (2)
31,570
31,570
53,560
85,130
31,570
12,000
12,000
12,000
12,000
53,560
Clerk of Court
Digital Microfilm Scanner
Elections
Election Equipment/Software
402,600
402,600
PH Dental Equipment
56,000
56,000
HHS Roof Repair
46,500
46,500
HHS South Parking Lot Repair
38,150
38,150
HHS Flooring Replacements
25,000
25,000
High Density Filing System
9,200
3,128
25,000
6,072
6 Passenger Van - Replacement Vehicle
24,000
5 Passenger Vehicle - Replacement
23,000
174,850
168,778
6,072
53
49,000
25,000
48,000
25,000
2014
Tax Levy
Existing
Funding
Debt
Financing
Grant or
Other
Financing
2015
2016
2017
2018
Security Audit Software
70,000
70,000
Desktop Virtualization
60,000
60,000
County Wireless Access
40,000
40,000
IMS/21 Server Migration
30,000
30,000
Replace Optical Library
25,000
25,000
Countywide Email System
20,000
20,000
100,000
SAN Disk Storage (IT)
20,000
20,000
20,000
70,000
70,000
VMware Expansion/Server Replacement
19,350
19,350
19,350
19,350
19,350
19,350
Network Switch Replacement
36,000
36,000
36,000
36,000
Guest Wireless Access
25,000
165,350
95,350
60,000
Dictation System Replacement
20,000
20,000
20,000
20,000
20,000
45,000
284,350
284,350
250 Ton Air Cooled Chiller
215,000
215,000
Move Memory Care Doors
32,000
32,000
Standby Generator
30,000
Mechanical Lift - Sit-to-Stand
10,200
LHCC Flooring Replacements
10,000
260,350
190,350
30,000
10,200
10,000
5,100
5,200
5,200
5,200
25,000
25,000
25,000
25,000
Hot Water Heater
8,000
8,000
8,000
8,000
8,000
8,000
Undercounter Dishwasher
6,400
6,400
6,400
6,500
6,500
6,500
Tilt In Space Wheelchair
5,400
5,400
5,400
2,700
2,750
2,750
LHCC Parking Lot Repairs
4,800
Pro Press Tool
3,000
Hydraulic Lift Mat Platform
2,250
Low Electric Beds
2,000
2,000
2,000
2,050
2,050
2,050
French Door Refrigerator
1,750
1,750
1,800
1,800
1,800
1,800
Commercial Microwave
1,550
1,550
Low Air Loss Mattress - Bariatric
1,350
1,350
Portable Steam Table
1,350
1,350
Low Air Loss Mattress
1,300
1,300
1,350
4,800
3,000
2,250
1,300
1,350
1,350
Mechanical Lift - Full Body
5,700
5,700
5,700
Holding Cabinet
4,100
Bariatric Specialty Chair
3,000
Memory Care Connector
4,100
3,000
94,000
Whisper Glide Swing
5,700
Nurse Call System
170,000
Steel Doors
14,700
Fire Alarm Panel
11,300
336,350
261,800
72,300
2,250
67,800
158,000
65,450
248,650
60,000
60,000
60,000
60,000
20,000
20,000
20,000
20,000
80,000
80,000
80,000
80,000
30,000
30,000
30,000
30,000
30,000
30,000
30,000
30,000
Land Information
Topographical Updates
60,000
60,000
SAN Disk Storage (GIS)
60,000
60,000
Land Use & Resource Management
LURM Software System
320,000
160,000
160,000
320,000
160,000
160,000
4 x 4 Vehicle
54
2014
Tax Levy
Existing
Funding
Debt
Financing
Grant or
Other
Financing
2015
2016
2017
2018
Public Works
Single Axle Plow Trucks (3)
555,000
555,000
Vacuum Truck
259,000
259,000
Tandem Plow Truck
220,000
220,000
Flatbed Cab & Chassis
95,000
95,000
Trailer Mounted Infrared Heater
61,000
61,000
Darien Salt Dome Lot Pkg Lot Replacement
45,000
DPW Management System
40,000
Update Automated Scale
36,000
4 x 4 Tractor w/Attachments
36,000
DPW Roof Repairs
33,000
Dual Wheel One Ton Dump Truck
33,000
33,000
Update Fuel System Software
24,500
24,500
Mini Cargo Van
23,500
23,500
Tandem Trailer
15,000
15,000
45,000
40,000
400,000
36,000
36,000
33,000
Unallocated Equipment
394,500
Single Axle Patrol Truck - 094
174,600
4 x 4 Tractor
172,000
153,600
15' Bat Wing Mower
56,700
46,750
88,455
18,375
Loader - 185
211,300
134,700
134,700
131,600
Grader - 161
231,000
Grader - 163
330,500
Truck - 6 wheel drive - 016
253,900
Tri-axle Truck - 039
181,200
149,800
146,000
1,476,000
73,000
JC Lobby Courtroom Access Elevator
250,000
250,000
JC Court Security Improvements
222,000
222,000
White River Park Improvements
86,600
43,300
JC Flooring Replacement
50,000
2014 River Rail Transit
1,403,000
1,313,075
669,000
277,750
1,149,855
50,000
50,000
50,000
50,000
50,000
29,000
29,000
29,540
31,165
32,879
34,687
JC Bi-directional Antenna Towers
22,100
22,100
GC Bi-directional Antenna Towers
15,900
15,900
Price Park - Dog Park
12,000
11,500
500
687,600
643,800
500
81,165
82,879
84,687
Public Works-Central Services
43,300
JC Jury Deliberation Room
125,000
55
43,300
204,540
Existing
Funding
Debt
Financing
Grant or
Other
Financing
2014
Tax Levy
Marked Squad Cars (10)
272,850
199,050
73,800
Unmarked Squad Cars (4)
106,300
75,700
30,600
Jail Flooring Replacements
102,000
52,000
50,000
Voice Radio Recorder/Logger
75,000
75,000
Relocate Whitewater Tower Receiver
70,000
70,000
Mobile WISCOM Radios
50,000
50,000
Jail Window Improvements
42,000
LEC Roof Repair
40,000
40,000
Main Tower Light Replacements
22,000
22,000
SO Emergency Service Drive Repair
20,250
20,250
Drug Unit Flooring Replacement
12,000
12,000
6,000
6,000
2015
2016
2017
2018
Sheriff
Food Cutter
285,600
292,575
289,600
292,950
42,000
Power Conditioner/Voltage Fluctuations
76,500
SWAT Vest Replacement
42,500
Uninterrupted Power Supply Main Tower
25,000
Ice Maker
5,300
Uninterrupted Power Supply Replacement
50,000
Steam Kettles (2)
33,000
Grand Total
818,400
622,000
9,842,500
5,264,898
2,651,020
56
196,400
434,900
292,575
339,600
325,950
1,926,582
7,256,865
7,753,490
4,427,029
6,468,767
2014 Capital Plan – Major Project Highlights
Walworth County’s capital plan document includes a brief description of each project in the current
year’s budget. Below is a detailed description of the larger projects in the 2014 budget.
BUILDINGS/IMPROVEMENTS
Judicial Center Lobby Courtroom Access Elevator:
This project provides for a 2nd elevator at the Judicial Center with access to the first, second and
third floors. The existing elevator is used to capacity with significant wait times on high volume
court days. The facility was built with a shaft for a second elevator.
Funding:
2014 Tax Levy - $250,000
Judicial Center Court Security Improvements:
This project provides for enhanced building and staff security measures at the Judicial Center.
Based on the recommendations of a Federal Marshal, these enhancements will provide additional
impediments to court staff, digital documentation of Judicial Center activities and improvements to
the security systems.
Funding:
2014 Tax Levy - $222,000
Lakeland Health Care Center 250 Ton Chiller:
This project provides a redundant air chiller for cooling at the Lakeland Health Care Center. During
one of the hottest weeks of the summer, one or the chillers failed at LHCC. This necessitated an
emergency repair and the situation was resolved before the situation became unsafe. This failure
highlighted the vulnerability of this population LHCC serves. This redundancy will provide
increased flexibility for maintenance and replacement issues in the future. This puts a safety net in
place for the protection of the residents.
Funding:
2014 Tax Levy - $215,000
TECHNOLOGY
Land Use and Resource Management Software System:
The records management software for the Land Use and Resource Management department resides
primarily on the AS/400 system with other tracking systems created primarily within spreadsheets
and databases. A study is underway to determine the software needs of this department, as well as
to produce an RFI and RFP for a comprehensive software solution.
57
Funding:
2014 Tax Levy - $160,000
Public Access funds - $80,000
Land Modernization funds - $80,000
Security Audit Software
This software automates permission management, user access auditing, data owner identification,
complete audit trails, and security modeling. Risks exist within the IT environment with data
permissions within multiple software packages. This software will electronically monitor those
permissions and provide for stringent IT control, providing effective protection for County data
within those software packages.
Funding:
2014 Tax Levy – $70,000
EQUIPMENT
Single Axle Plow Trucks (3):
This project is for two existing replacements and an increase of one single axle plow truck in the
Public Works fleet. The first replacement vehicle was purchased in 1999 and currently has 85,000
miles on it. The second vehicle was purchased in 2000, currently with 110,000 miles. These are
the vehicles used throughout the year by DPW staff for road construction, as well as plowing
efforts. Both vehicles are in need of replacement. Replacement parts for these vehicles are difficult
obtain due to the age of the vehicles.
The addition of one single axle plow truck is needed for the new patrolman/woman position in the
2014 budget. The State of Wisconsin recognizes the need for good transportation to economic
development and will be significantly increasing routine maintenance funding available to counties.
This increased funding is attached to increased road work for the State.
Funding: Equipment reserves – $555,000
58
Vacuum Truck:
This project is for an addition to the Public Works fleet of a vacuum truck. This request is for a
single axle vacuum truck with a standard cab and an 8 yard container. The State of Wisconsin has
requested the County perform vacuum and sweeping on State roads. There are 118 State bridges
throughout Walworth County. The vehicle would be used for sweeping and cleaning of bridges,
parapet walls and cleaning of expansion joints. Other uses include sweeping of curb, gutter and end
of ramps, accident clean up, catch basins, blow ups, milling and culvert cleaning. State
reimbursements for this vehicle’s production are anticipated to cover the depreciation on this
vehicle annually. The surrounding southeast counties of Kenosha, Racine, Milwaukee and
Waukesha all operate a vacuum truck in their operations.
Tandem Plow Truck:
This project is for existing tandem plow truck replacement in the Public Works fleet. DPW is
requesting the purchase of a Mack truck. Walworth County currently has 35 Mack trucks in the
fleet and is recognized as a Mack Fleet. The benefits of being a Mack fleet allows the County
access to the Mach repair website including parts look-up by VIN, access to service bulletins, and
training is provided by Mack at our facility at no charge to the County. Standardization of these
vehicles allows drivers to be place in any truck, ultimately providing safer operation and
efficiencies.
The vehicle scheduled for replacement was purchased in 1997 and currently has 135,000 miles.
The rubble box on this vehicle will be transferred to another vehicle. The County began purchasing
steel rubble boxes in 2004. The project includes funds for a new steel rubble box.
59
INFRASTRUCTURE
White River Land Acquisition:
This project provides for the acquisition of the Copper Kettle Ranch (Clark Trust) property in the
Town of Lyons. This property is approximately 195 acres with approximately 9,200 feet of
frontage on the White River. This property will be used for a County park and recreational area.
The Wisconsin Department of Natural Resources awarded a Knowles-Nelson Stewardship Grant in
the amount of $955,000 to Walworth County for this park acquisition. Stewardship grant funds are
awarded to both Wisconsin local units of government and non-profit conservation organizations to
preserve valuable natural areas and wildlife habitat, protect water quality and fisheries, and expand
opportunities for outdoor recreation.
Annual revenues generated through use of this new park and recreation area is expected to exceed
operating expenses annually. These revenues will be used to repay the General Fund’s initial use of
unassigned funds for the purchase of land. Conceptual plans include trails, canoe and kayak launch,
sledding area, camping, picnicking and restoration of prairie and grassland areas. There are existing
buildings on the property and Sheridan Spring Road crosses through the property.
Funding:
Stewardship Grant – $955,000
Parks donations – $4,025
Committed Parks funds – $322,795
Unassigned General funds – $628,400
60
The County’s Department of Public Works annually reviews and updates its 10 year road
construction plan based on road ratings, location of roads, costs, state funding availability, and other
such factors. The following major road projects are included in this year’s plan:
CTH H (Hwy 12 to CTH A) – This project includes rehabilitation for 4.7 centerline miles as
well as construction management costs. This project includes $200,000 of Local Roads
Improvement – County Highway Discretionary program funding.
CTH M (STH 89 E to Delavan) – This project includes 5.6 centerline miles of recycled asphalt
as well as construction management costs. This is the second year of funding for this project and
includes $200,000 of Local Roads Improvement – County Highway program funding.
CTH NN Pedestrian/Bicycle Trail – This project is for construction of a 3 mile
pedestrian/bicycle trail along CTH NN from the City of Elkhorn to the White River Trail. The trail
will provide safer passage for pedestrian and bicycle traffic along CTH NN and is expected to
reduce vehicle trips. Congestion Mitigation and Air Quality (CMAQ) grant funds will provide 80%
funding for this project.
Funding:
2014 Tax Levy – $2,292,600
State Road Improvement Program Grant – $400.000
CMAQ Program Grant - $270,000
61
Walworth County
Total County Debt Service Summary
Principal and Interest Payment Schedule
Table I
Total Outstanding Long Term Debt
Year
of Maturity
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
Totals
$
Principal
Interest
2,850,000.00
2,170,000.00
2,245,000.00
2,320,000.00
2,405,000.00
2,495,000.00
1,875,000.00
1,960,000.00
1,055,000.00
1,100,000.00
1,155,000.00
1,205,000.00
1,260,000.00
1,320,000.00
25,415,000.00
860,610.01
781,813.76
713,001.26
637,288.76
555,013.76
466,371.26
388,672.51
323,094.38
267,941.25
224,805.00
178,960.00
130,555.00
79,995.00
27,075.00
5,635,196.95
$
$
BAB
Total Principal
Subsidy
& Interest
(50,321.25)
3,660,288.76
(43,575.00)
2,908,238.76
(35,560.00)
2,922,441.26
(26,460.00)
2,930,828.76
(16,502.50)
2,943,511.26
(5,652.50)
2,955,718.76
2,263,672.51
2,283,094.38
1,322,941.25
1,324,805.00
1,333,960.00
1,335,555.00
1,339,995.00
1,347,075.00
(178,071.25) $
30,872,125.70
Computation of Legal Debt Margin
December 31, 2013
Table II
Chapter 67, Section 03 of the Wisconsin State Statutes States:
"The aggregate amount of indebtedness, including existing indebtedness, of
any municipality shall not exceed 5% of the value of the taxable property
located therein as equalized for state purposes..."
Equalized value of real and personal property including TID values (1)
$13,183,359,700
Debt limit - 5% of equalized value
659,167,985
Less: General Obligation Debt as of 12/31/13 (2)
(25,415,000)
Legal Debt Margin
$633,752,985
(1) The "Equalized value of real and personal property including TID values" is the sum of the equalized values plus
the values of the tax incremental districts.
(2) General Obligation debt is defined to be the total County indebtedness for all funds. Assumes scheduled
payments made for remainder of current year.
62
Walworth County
Debt Service Summary
Table A
Total Outstanding Remaining Debt Service
Long Term Debt
Year
of Maturity
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
Totals
Principal
Interest
750,000.00
780,000.00
815,000.00
850,000.00
890,000.00
930,000.00
965,000.00
1,015,000.00
1,055,000.00
1,100,000.00
1,155,000.00
1,205,000.00
1,260,000.00
1,320,000.00
$ 14,090,000.00
$
542,063.76
513,376.26
483,463.76
452,226.26
419,463.76
384,677.51
347,810.01
308,919.38
267,941.25
224,805.00
178,960.00
130,555.00
79,995.00
27,075.00
4,361,331.95
Total Principal
& Interest
1,292,063.76
1,293,376.26
1,298,463.76
1,302,226.26
1,309,463.76
1,314,677.51
1,312,810.01
1,323,919.38
1,322,941.25
1,324,805.00
1,333,960.00
1,335,555.00
1,339,995.00
1,347,075.00
$ 18,451,331.95
Remaining County Operations
Debt Service Summary
Table B
Year
of Maturity
2014
2015
2016
2017
2018
2019
2020
2021
Totals
Total Outstanding Remaining Debt Service
Long Term Debt
Total Principal
BAB
Principal
Interest
& Interest
Subsidy
2,100,000.00
318,546.25
(50,321.25)
2,368,225.00
1,390,000.00
268,437.50
1,614,862.50
(43,575.00)
1,430,000.00
229,537.50
(35,560.00)
1,623,977.50
(26,460.00)
1,470,000.00
185,062.50
1,628,602.50
(16,502.50)
1,515,000.00
135,550.00
1,634,047.50
1,565,000.00
81,693.75
(5,652.50)
1,641,041.25
910,000.00
40,862.50
950,862.50
14,175.00
959,175.00
945,000.00
(178,071.25) $ 12,420,793.75
$ 11,325,000.00 $ 1,273,865.00 $
63
Walworth County
2014 Principal and Interest Payment Schedules
Individual Borrowing Details
August, 2007 Gen. Obligation Notes
Issue Size: $1,400,000
True (Average) Interest Rate: 4.078%
Road Construction
Year
of Maturity
*2014
**2015
**2016
**2017
Totals
Interest
Principal
$
745,000.00
745,000.00
$
15,233.75
15,233.75
Total
$
760,233.75
760,233.75
* 2014 Principal payment includes $570,000 of called debt
** 2015, 2016 & 2017 to be called April 1, 2014
August, 2007 Gen. Obligation Bonds
True (Average) Interest Rate - 4.187%
Education Board Borrowing for New Lakeland School Facility
Year
Principal
Interest
Total
of Maturity
2014
375,000.00
287,541.26
662,541.26
2015
390,000.00
272,241.26
662,241.26
2016
410,000.00
256,241.26
666,241.26
2017
430,000.00
239,441.26
669,441.26
*2018
450,000.00
221,728.76
671,728.76
*2019
470,000.00
202,922.51
672,922.51
*2020
490,000.00
183,122.51
673,122.51
*2021
515,000.00
162,394.38
677,394.38
*2022
535,000.00
140,671.25
675,671.25
*2023
560,000.00
117,810.00
677,810.00
*2024
590,000.00
93,660.00
683,660.00
*2025
615,000.00
68,355.00
683,355.00
*2026
645,000.00
41,895.00
686,895.00
*2027
675,000.00
14,175.00
689,175.00
Totals
$ 7,150,000.00 $ 2,302,199.45 $ 9,452,199.45
January, 2008 Gen. Obligation Bonds
Education Board Borrowing for New Lakeland School Facility
Year
Principal
Interest
Total
of Maturity
2014
375,000.00
254,522.50
629,522.50
2015
390,000.00
241,135.00
631,135.00
2016
405,000.00
227,222.50
632,222.50
2017
420,000.00
212,785.00
632,785.00
2018
440,000.00
197,735.00
637,735.00
*2019
460,000.00
181,755.00
641,755.00
*2020
475,000.00
164,687.50
639,687.50
*2021
500,000.00
146,525.00
646,525.00
*2022
520,000.00
127,270.00
647,270.00
*2023
540,000.00
106,995.00
646,995.00
*2024
565,000.00
85,300.00
650,300.00
*2025
590,000.00
62,200.00
652,200.00
*2026
615,000.00
38,100.00
653,100.00
*2027
645,000.00
12,900.00
657,900.00
Totals
$ 6,940,000.00 $ 2,059,132.50 $ 8,999,132.50
*Call Date: April 1, 2017
64
Walworth County
2014 Principal and Interest Payment Schedules
Individual Borrowing Details (cont.)
Year
of Maturity
2014
2015
2016
2017
*2018
*2019
Totals
August, 2009 Taxable Gen. Obligation Promissory Note
Road Construction
BAB
Principal
Interest
Subsidy
585,000.00
143,775.00
(50,321.25)
124,500.00
600,000.00
(43,575.00)
101,600.00
620,000.00
(35,560.00)
75,600.00
640,000.00
(26,460.00)
47,150.00
(16,502.50)
660,000.00
16,150.00
(5,652.50)
680,000.00
$ 3,785,000.00 $
508,775.00 $
(178,071.25) $
Total
678,453.75
680,925.00
686,040.00
689,140.00
690,647.50
690,497.50
4,115,703.75
July, 2011 Gen. Obligation Promissory Note
Road Construction
Year
of Maturity
2014
2015
2016
2017
2018
*2019
*2020
*2021
Totals
Principal
$
770,000.00
790,000.00
810,000.00
830,000.00
855,000.00
885,000.00
910,000.00
945,000.00
6,795,000.00
Interest
$
65
159,537.50
143,937.50
127,937.50
109,462.50
88,400.00
65,543.75
40,862.50
14,175.00
749,856.25
Total
$
929,537.50
933,937.50
937,937.50
939,462.50
943,400.00
950,543.75
950,862.50
959,175.00
7,544,856.25
Walworth County
Equalized Valuation*
District
Towns
Bloomfield
Darien
Delavan
East Troy
Geneva
Lafayette
LaGrange
Linn
Lyons
Richmond
Sharon
Spring Prairie
Sugar Creek
Troy
Walworth
Whitewater
Total
2012
Equalized Valuation
Reduced by TID Ratio
$
100,814,800
192,888,400
966,258,600
728,937,500
825,649,600
246,194,500
736,090,300
1,699,277,500
440,008,200
238,918,500
78,534,200
226,955,000
367,426,300
248,608,500
222,800,700
306,400,300
7,625,762,900
0.00756
0.01446
0.07245
0.05465
0.06190
0.01846
0.05519
0.12741
0.03299
0.01791
0.00589
0.01702
0.02755
0.01864
0.01670
0.02297
0.57175
332,260,500
84,242,200
302,077,100
1,117,850,800
89,955,900
11,200,600
73,178,000
194,124,200
716,615,400
2,921,504,700
2013
Equalized Valuation
Reduced by TID Ratio
Variance 2013 - 2012
$
$
Amount
%
101,424,300
191,605,200
897,250,800
700,442,700
823,956,100
243,389,500
739,597,300
1,573,454,400
355,975,500
235,381,500
77,676,500
235,455,200
350,497,600
248,885,900
219,465,800
307,666,100
7,302,124,400
0.00786
0.01485
0.06954
0.05429
0.06386
0.01886
0.05732
0.12195
0.02759
0.01824
0.00602
0.01825
0.02717
0.01929
0.01701
0.02385
0.56595
609,500
0.605%
(1,283,200) -0.665%
(69,007,800) -7.142%
(28,494,800) -3.909%
(1,693,500) -0.205%
(2,805,000) -1.139%
3,507,000
0.476%
(125,823,100) -7.405%
(84,032,700) -19.098%
(3,537,000) -1.480%
(857,700) -1.092%
8,500,200
3.745%
(16,928,700) -4.607%
277,400
0.112%
(3,334,900) -1.497%
1,265,800
0.413%
(323,638,500) -4.244%
0.02491
0.00632
0.02265
0.08381
0.00674
0.00084
0.00549
0.01455
0.05373
0.21904
324,345,100
83,887,700
299,994,100
1,099,609,600
151,882,500
12,492,200
72,023,500
194,987,600
694,342,500
2,933,564,800
0.02514
0.00650
0.02325
0.08523
0.01177
0.00097
0.00558
0.01511
0.05382
0.22737
(7,915,400)
(354,500)
(2,083,000)
(18,241,200)
61,926,600
1,291,600
(1,154,500)
863,400
(22,272,900)
12,060,100
-2.382%
-0.421%
-0.690%
-1.632%
68.841%
11.532%
-1.578%
0.445%
-3.108%
0.413%
539,400
567,790,400
592,405,200
1,136,849,600
492,661,800
2,790,246,400
0.00004
0.04257
0.04442
0.08524
0.03694
0.20920
525,800
540,932,600
586,997,200
1,038,740,300
499,430,800
2,666,626,700
0.00004
0.04193
0.04550
0.08051
0.03871
0.20668
(13,600)
(26,857,800)
(5,408,000)
(98,109,300)
6,769,000
(123,619,700)
0.000%
-4.730%
-0.913%
-8.630%
1.374%
-4.430%
$ 13,337,514,000
1.00000
$ 12,902,315,900
1.00000
$ (435,198,100)
-3.263%
Villages
Bloomfield
Darien
East Troy
Fontana
Genoa City
Mukwonago
Sharon
Walworth
Williams Bay
Total
Cities
Burlington
Delavan
Elkhorn
Lake Geneva
Whitewater
Total
County Total
*Due to the varying assessment policies of the 30 municipalities in the County, equalized value of taxable property is
used for tax levy purposes. Equalized value is prepared by the Wisconsin Department of Revenue.
66
Walworth County
2004 - 2013 Historical Equalized Value Changes
Tax Increment
District (TID)
Value
Full
Value
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
10,242,367,900
11,417,096,000
13,207,425,100
14,599,872,200
15,466,199,300
15,610,583,100
15,004,870,300
14,662,709,200
13,720,420,300
13,183,359,700
320,461,800
232,235,800
481,058,500
583,552,100
658,530,300
621,911,300
554,781,900
374,843,400
382,906,300
281,043,800
Equalized
Value less
TID
Percent
Change
9,921,906,100
11,184,860,200
12,726,366,600
14,016,320,100
14,807,669,000
14,988,671,800
14,450,088,400
14,287,865,800
13,337,514,000
12,902,315,900
8.83%
12.73%
13.78%
10.14%
5.65%
1.22%
-3.59%
-1.12%
-6.65%
-3.26%
Source: Wisconsin Department of Revenue
20%
13.78%
15%
10%
12.73%
10.14%
8.83%
5.65%
5%
1.22%
0%
-1.12%
-5%
-3.59%
-6.65%
-10%
2004
2005
2006
2007
2008
67
2009
2010
2011
2012
-3.26%
2013
Walworth County
Apportionment of 2013 Taxes for 2014 Purposes
TOWNSHIPS
VILLAGES &
CITIES
T
T
T
T
T
T
T
T
T
T
T
T
T
T
T
T
V
V
V
V
V
V
V
V
V
C
C
C
C
C
FULL
EQUALIZED
VALUE
BLOOMFIELD
101,424,300
DARIEN
191,605,200
DELAVAN
897,250,800
EAST TROY
700,442,700
GENEVA
823,956,100
LA FAYETTE
243,389,500
LA GRANGE
739,597,300
LINN
1,573,454,400
LYONS
355,975,500
RICHMOND
235,381,500
SHARON
77,676,500
SPRG PRAIRIE
235,455,200
350,497,600
SUGAR CREEK
TROY
248,885,900
WALWORTH
219,465,800
WHITEWATER
307,666,100
BLOOMFIELD
324,345,100
DARIEN
103,287,900
EAST TROY
324,529,500
FONTANA
1,140,655,400
GENOA CITY
151,882,500
MUKWONAGO
12,492,200
SHARON
72,023,500
WALWORTH
195,099,200
WILLIAMS BAY 694,342,500
BURLINGTON
525,800
DELAVAN
568,470,900
ELKHORN
630,725,000
LAKE GENEVA 1,112,504,200
WHITEWATER
550,351,600
TOTALS
13,183,359,700
EQUALIZED EQUALIZED EQUALIZED
STATE
CHARITABLE
VALUE
VALUES
VALUES
TAXES
PENAL
REDUCED
LIBRARY
CDEB
BY TID
2,237,295.24
3,164.86
101,424,300
101,424,300
101,424,300
17,212.31
24.88
191,605,200
191,605,200
191,605,200
32,516.55
47.00
897,250,800
897,250,800
897,250,799
152,268.84
220.09
700,442,700
700,442,700
697,922,371
118,869.33
171.81
823,956,100
823,956,100
823,956,099
139,830.29
202.11
243,389,500
243,389,500
243,389,500
41,304.66
59.70
739,597,300
739,597,300
711,859,125
125,514.10
181.42
1,573,454,400 1,573,454,400 1,573,454,401
267,024.66
385.94
355,975,500
355,975,500
222,178,534
60,411.18
87.32
235,381,500
235,381,500
235,381,500
39,945.65
57.74
77,676,500
77,676,500
75,641,409
13,182.17
19.05
235,455,200
235,455,200
77,180,001
39,958.16
57.76
350,497,600
350,497,600
350,497,601
59,481.55
85.97
248,885,900
248,885,900
248,885,900
42,237.43
61.05
219,465,800
219,465,800
219,465,800
37,244.66
53.83
307,666,100
307,666,100
307,666,100
52,212.78
75.47
324,345,100
332,260,500
324,345,100
55,043.31
79.56
83,887,700
83,887,700
17,528.58
20.58
299,994,100
299,994,100
55,074.60
73.59
1,099,609,600
1,099,609,600
193,576.07
269.73
151,882,500
151,882,500
25,775.37
37.26
12,492,200
11,742,894
2,120.00
3.06
72,023,500
72,023,500
12,222.82
17.67
194,987,600
194,987,600
33,109.50
47.83
694,342,500
694,342,500
117,834.09
170.32
525,800
0
89.23
0.13
540,932,600
540,932,600
96,472.92
132.69
586,997,200
586,997,200
107,037.82
143.99
1,038,740,300
1,038,740,300
188,798.64
254.80
499,430,800
499,430,800
93,397.97
122.51
12,902,315,900 7,634,384,900 12,576,675,034 2,237,295.24
3,164.86
68
Apportionment of 2013 Taxes for 2014 Purposes (continued)
T
T
T
T
T
T
T
T
T
T
T
T
T
T
T
T
V
V
V
V
V
V
V
V
V
C
C
C
C
C
TOWNSHIPS
OTHER
LIBRARY
DEBT
VILLAGES &
STATE
SERVICE
CITIES
SPEC CHGS
1,567,848.00 2,000,198.00
BLOOMFIELD
20,829.17
15,723.43
DARIEN
39,349.32
29,703.84
DELAVAN
184,265.38
139,097.45
EAST TROY
143,847.57
108,587.02
GENEVA
169,213.10
127,734.85
LA FAYETTE
49,984.08
37,731.77
LA GRANGE
151,888.61
114,657.02
LINN
323,135.07
243,926.77
LYONS
73,105.49
55,185.56
RICHMOND
48,339.51
36,490.32
SHARON
15,952.16
12,041.90
SPRG PRAIRIE
48,354.64
36,501.74
SUGAR CREEK
71,980.52
54,336.34
TROY
51,112.86
38,583.85
WALWORTH
45,070.95
34,022.97
WHITEWATER
63,184.35
47,696.33
BLOOMFIELD
68,235.22
50,282.01
DARIEN
13,004.80
EAST TROY
46,506.97
FONTANA
170,468.38
GENOA CITY
23,545.78
MUKWONAGO
1,936.62
SHARON
11,165.54
WALWORTH
30,228.20
WILLIAMS BAY
107,641.33
BURLINGTON
81.51
DELAVAN
83,858.77
ELKHORN
90,999.99
LAKE GENEVA
161,032.04
WHITEWATER
77,424.90
TOTALS
0.00 1,567,848.00 2,000,198.00
CDEB
7,460,976.00
60,168.87
113,667.71
532,284.30
414,034.87
488,803.01
144,388.18
422,302.70
933,434.78
131,805.00
139,637.52
44,873.45
45,786.19
207,928.89
147,648.86
130,195.70
182,519.58
192,414.21
49,765.47
177,968.24
652,331.46
90,102.65
6,966.34
42,727.16
115,674.28
411,911.15
0.00
320,902.40
348,229.72
616,221.41
296,281.90
7,460,976.00
ALL OTHER ILLEGAL
COUNTY
RE
CHGBK
49,845,673.14
0.00
391,833.73
740,230.69
3,466,359.87
2,706,028.76
3,183,199.57
940,289.60
2,857,295.20
6,078,745.41
1,375,244.46
909,352.20
300,088.56
909,636.92
1,354,081.62
961,523.91
847,864.88
1,188,610.17
1,253,046.35
324,084.37
1,158,970.84
4,248,135.07
586,769.50
48,261.27
278,249.26
753,297.95
2,682,461.78
2,031.33
2,089,791.46
2,267,753.39
4,012,977.97
1,929,457.05
49,845,673.14
0.00
GRAND
TOTAL
63,115,155.24
505,792.39
955,515.11
4,474,495.93
3,491,539.36
4,108,982.93
1,213,757.99
3,671,839.05
7,846,652.63
1,695,839.01
1,173,822.94
386,157.29
1,080,295.41
1,747,894.89
1,241,167.96
1,094,452.99
1,534,298.68
1,619,100.66
404,403.80
1,438,594.24
5,264,780.71
726,230.56
59,287.29
344,382.45
932,357.76
3,320,018.67
2,202.20
2,591,158.24
2,814,164.91
4,979,284.86
2,396,684.33
63,115,155.24
STATE OF WISCONSIN, COUNTY OF WALWORTH
I, Kimberly Bushey, County Clerk in and for said County, do hereby certify
that the foregoing and annexed tabular statement is a correct and true apportionment
of taxes and compiled by me in accordance with the appropriations and recommendations
made by the County Board at its Annual Session for the year 2014.
Given under my hand and seal at Elkhorn this 14th day of November, 2013.
Kimberly S. Bushey, County Clerk
69
Walworth County
2004 - 2013 Historical Population by Municipality
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
6,039
1,851
4,767
3,888
4,858
1,797
2,495
2,288
3,704
1,899
916
2,177
3,624
2,367
1,749
1,446
6,154
1,906
4,797
3,905
4,863
1,874
2,529
2,318
3,730
1,914
919
2,182
3,739
2,405
1,770
1,451
6,272
1,912
4,845
3,915
4,978
1,917
2,566
2,341
3,730
1,948
919
2,193
3,774
2,409
1,785
1,469
6,341
1,912
4,854
3,934
5,107
1,970
2,573
2,366
3,750
1,966
932
2,187
3,788
2,411
1,793
1,479
6,357
1,971
4,887
3,953
5,159
1,992
2,587
2,389
3,743
1,973
927
2,194
3,802
2,419
1,794
1,491
6,357
1,999
4,893
3,958
5,218
1,993
2,590
2,407
3,735
1,985
934
2,213
3,806
2,424
1,792
1,501
6,278
1,693
5,285
4,021
4,993
1,979
2,454
2,383
3,698
1,884
907
2,181
3,943
2,353
1,702
1,471
6,272
1,695
5,276
4,023
4,995
1,975
2,454
2,388
3,693
1,886
905
2,182
3,936
2,355
1,698
1,472
1,641
1,696
5,268
4,025
4,989
1,977
2,453
2,398
3,693
1,889
903
2,181
3,938
2,357
1,692
1,473
1,628
1,689
5,272
4,033
4,997
1,967
2,451
2,394
3,689
1,886
901
2,174
3,932
2,350
1,691
1,476
(13)
(7)
4
8
8
(10)
(2)
(4)
(4)
(3)
(2)
(7)
(6)
(7)
(1)
3
Chg
%
Towns
-0.79%
-0.41%
0.08%
0.20%
0.16%
-0.51%
-0.08%
-0.17%
-0.11%
-0.16%
-0.22%
-0.32%
-0.15%
-0.30%
-0.06%
0.20%
Bloomfield+
Darien
Delavan
East Troy
Geneva
Lafayette
LaGrange
Linn
Lyons
Richmond
Sharon
Spring Prairie
Sugar Creek
Troy
Walworth
Whitewater
Villages
Bloomfield+
Darien
East Troy
Fontana
Genoa City*
Mukwonago*
Sharon
Walworth
Williams Bay
Cities
Burlington*
Delavan
Elkhorn
Lake Geneva
Whitewater*
n/a
1,595
3,850
1,842
2,466
31
1,548
2,476
2,566
n/a
1,599
3,876
1,851
2,581
34
1,546
2,569
2,608
n/a
1,598
4,005
1,866
2,645
33
1,551
2,598
2,648
n/a
1,643
4,016
1,866
2,709
42
1,540
2,649
2,684
n/a
1,640
4,172
1,874
2,758
56
1,535
2,640
2,688
n/a
1,640
4,257
1,890
2,774
68
1,559
2,646
2,673
n/a
1,580
4,281
1,672
3,036
101
1,605
2,816
2,564
n/a
1,585
4,290
1,671
3,046
103
1,601
2,813
2,560
4,623
1,587
4,283
1,674
3,046
109
1,599
2,813
2,577
4,639
1,588
4,283
1,671
3,052
113
1,594
2,819
2,577
16
0.35%
1
0.06%
0.00%
(3) -0.18%
6
0.20%
4
3.67%
(5) -0.31%
6
0.21%
0.00%
8,158
8,191
7,276
11,188
8,209
8,562
7,346
11,059
8,340
8,820
7,489
11,195
8,437
8,917
7,596
11,210
8,440
8,953
7,661
11,260
8,442
9,021
7,673
11,360
8,463
10,084
7,651
11,150
8,453
10,031
7,662
11,465
8,442
9,998
7,654
11,552
8,432
9,931
7,670
11,680
0.00%
(10) -0.12%
(67) -0.67%
16
0.21%
128
1.11%
Walworth County
97,052
98,296
99,761
100,672
101,315
101,808
102,228
102,485
102,530
102,579
*Municipality is partially contained within Walworth County
+The Village of Bloomfield began operations in 2012.
Source: State of Wisconsin, Department of Administration, Demographic Services Center
70
49
0.05%
Telephone Numbers
Administration ............................................... 741-4357
Clerk of Courts .............................................. 741-7012
Coroner .......................................................... 741-4499
Corporation Counsel ...................................... 741-7221
County Clerk.................................................. 741-4241
District Attorney ............................................ 741-7198
Finance........................................................... 741-4242
Health & Human Services ............................. 741-3200
Human Resources .......................................... 741-7950
Information Technology ................................ 741-7800
Lakeland Health Care Center ........................ 741-3600
Lakeland School ............................................ 741-4118
Land Use & Resource Management .............. 741-4972
Public Works ................................................. 741-3114
Register of Deeds........................................... 741-4233
Sheriff ............................................................ 741-4400
Treasurer ........................................................ 741-4251
UW Extension................................................ 741-4951
Veteran’s Services ......................................... 741-4222

2014 Budget in Brief Walworth County, Wisconsin

Transcription

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