1.  Jay Shambeau, County Administrator Dan De Bonis, Finance Director Alice Connors, Administrative Services Committee Chairperson

2. Basic Premise for 2014 Budget To continue to provide efficient and effective services, consistent with the Calumet County Strategic Plan Setting Policy The budget is the most important policy document the County Board adopts

3. Department heads create individual budgets and review with respective committees Finance Department assembles requests, projects revenues and examines available reserves Administration meets with all department heads and committee chairs to discuss budget requests and review 2014 goals & objectives Necessary adjustments are made to budgets and again reviewed with department heads Administrative Services Committee review with 15 out of 20 County Board members present Public hearing comments – November 4, 2013 County Board review and approval

4. * Declining property values comprise 67%, or $0.12 of this change. 2013 Budget Recommended 2014 Budget % Change 2013-2014 Total Expenditures $48,213,813.00$45,446,171.00-5.74% Tax Rate $5.25 0% Tax Levy $16,876,455.00$17,072,039.001.16% Fund Balance Applied $1,718,992.00$1,450,902.00-15.60%

5. -5.74% ($2.7M)

6. $5.25 2013 $5.25 2014 0% rate increase Generalized tax rate is a countywide average based on equalized value 3.55% rate increase

8. 1.16 % increase in levy $195,584.00 Maximum allowed under limit Maintains our base for future budget years

9. Source: WI Dept of Revenue, 2011 fiscal year for surrounding counties, Calumet County percentage is current through 2013

11. 5.25

12. 2012-2013 net new growth was.97%. Total levy limits adjustments allow for an increase of $466,176.00 Calumet County’s 2013 equalized value increased 1.16% Fund balance of $1,450,902.00 applied to the 2014 budget Second year of compensation and classification plan included in 2014 budget (2% Cost of Living Adjustment increase included) 0.6 FTE additional positions included in 2014 budget

13. State of WI imposed revenue restrictions (levy limits) remain permanent Highway facility improvements remain as needed topic for direction by county board (facilitation process continues) Capital Improvement Program will need to be prioritized and discussed in 2014 for 2015-2019 budget years Continue research of alternative revenue sources (registration and sales tax) Strategic Plan will be completed in 2014 to refresh directives and set priorities for future budgets

14.  - Remarks -

15.  Questions? Jay Shambeau, County Administrator Dan De Bonis, Finance Director Alice Connors, Administrative Services Committee Chairperson