Summer 2017, these historic Columbia County photos, will be part of a collection on display at the new Columbia County Administration and Health &

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1 Summer 2017, these historic Columbia County photos, will be part of a collection on display at the new Columbia County Administration and Health & Human Service Buildings.

2 Proposed Vern E. Gove, Chair Columbia County Board of Supervisors Proposed Adopted Adopted Finance Committee John H. Tramburg, Chair Mary Cupery, Vice Chair Mike Weyh, Secretary Dan F. Drew James E. Foley

4 BUDGET FACTS

5 Page 1 TAXATION LIMIT LEVY LIMIT Commencing in year 2006, a levy limit was enacted for all Wisconsin counties. For the 2018 Budget, this levy limit sets counties levies at 0 percent or the percentage increase in valuation due to Net New Construction, as well as an Adjustment For Prior Years Unused Levy Carryforward, as determined by state statutes. There are exemptions for County Aid Bridge, Library payments, State Special Charges, and Debt Service. Columbia County has a net new construction rate of 1.258% Computation of Allowable Levy: 2017 Levy Add: Increases/Decreases to Exempt Budgets Library County Aid Bridge State Charges Debt Service Add: Net New Construction Increase Add: Adjustment For Prior Years Unused Levy Carryforward Total State Allowable Levy Finance Committee Recommended Levy $26,139,528 6,733 42, , , ,675 $27,178,749 $27,178,740

6 2018 BUDGET HIGHLIGHTS Page 2 OVERVIEW The Columbia County 2018 Property Tax Levy is $27,178,740. This is an increase of $1,039,212 from Significant Factors in the 2018 Columbia County Budget: USE OF RESERVES Due to the Levy restrictions, operational needs have exceeded available funding. The Columbia County 2018 Budget has been balanced using $1,503,320 in general reserves. The Health & Human Services, Health Care Center, and Highway Departments also applied internal reserves. SHERIFF S DEPARTMENT Sheriff s Department accounts increased $393,000 due primarily to personnel costs. BUILDINGS AND GROUNDS As anticipated, with the addition of the new County buildings, these budgets have increased to provide for maintenance and operating costs , the tax levy has increased $422,000, excluding capital outlay. PERSONNEL New Positions Funded by Tax Levy (excludes LTEs) (2) Janitors in Buildings and Grounds (1) Operations Manager in Solid Waste DEBT SERVICE The on-going Space Needs project generated an increase in debt service of $380,162. U.W. EXTENSION The State of Wisconsin has not made final staffing decisions. Due to this, ½ of the U.W. Extension budget (July December operations) has been transferred to the Contingency Fund. Once more information is received from the State, a final budget amount can be determined.

7 OTHER HIGHLIGHTS Page Critical upgrades to software/dispatching equipment have been budgeted in the amount of $462,220. No tax levy dollars are being used. Proceeds from the one-time, 2016 ATC Environmental Impact Fees are funding this. GENERAL REVENUES Sales Tax has been budgeted with a $600,000 increase from Interest on Investments has been projected $270,000 higher, due to increasing interest rates. Increases by both of these revenue sources contributed in balancing the 2018 budget. CONTINGENCY FUND The Contingency Fund was budgeted to include some department outlay requests for furniture that may be needed for new offices. FUNDING OF CAPITAL OUTLAY NEEDS Department Capital Outlay $50,000 & Larger Amount Highway Various Vehicles, Equipment, and Salt Dome Upgrades $ 1,442,980 Sheriff (6) Patrol Cars & Funding for a Transportation Van, Rifles, Squad Video Systems, Jail Dishwasher, Software, Upgrades, etc. (Note: $462,200 of this total is funded through ATC Funds) 844,840 Solid Waste Truck Leases, Equipment, and Telephone System 450,970 Buildings & Grounds Equipment and Radio System 188,170 MIS Technology Needs 73,550 Health Care Center Recliner, Lift, Tub Renovation, Heat Pumps, Floors, Mower, etc. 211,570 A complete listing of Capital Outlay is available on pages (Pool/Non-pool), pages (Health Care Center), and pages (Highway Department) of the budget book.

8 QUICK FACTS Page 4 Columbia County s equalized value increased 4 percent. The Columbia County 2018 Property Tax Levy has an increase of $1,039,212 which is 3.9%. The Tax Rate of is slightly lower than last year. The average homeowner (based on historical data from the Columbia County Land Information Department) has a home assessed at $187,500 and pays a property tax of $3,324. Of this total, $897 represents taxes paid to Columbia County. The property tax bill is divided according to the graphic chart to the right (chart represents county-wide AVERAGE). What does your $897 (average) in County property taxes pay for? Total Taxes $3,324 County 27% Schools 46% Local Municipalities 21% Vocational Schools 5% State Charges 1% The graph (to the left) denotes what county property taxes pay for by function. It does not reflect total spending, since revenues and equity (by function) are deducted before property taxes are computed.

2018 Budget Where the Money Comes From Page 5 Public Charges 8% Taxes 7% Fines & Penalties 1% Ingovernment Charges 14% Intergovernmental Grants 22% Property Taxes 41% Property Taxes Intergovernmental

9 2018 Budget Where the Money Comes From Page 5 Public Charges 8% Taxes 7% Fines & Penalties 1% Ingovernment Charges 14% Intergovernmental Grants 22% Property Taxes 41% Property Taxes Intergovernmental Grants Ingovernment Charges Public Charges Taxes Equity (Reserves) Miscellaneous Fines & Penalties 27,178,740 14,600,520 9,346,040 5,030,640 5,012,500 3,992, , ,600 Equity (Reserves) 6% Miscellaneous 1% Excludes Health Care Center

2018 Budget Where the Money Goes Page 6 Health & Human Services 20% Capital Outlay 1% General Gov't 18% Education, Youth Development 1% Public Works 29% Public Safety 21% Public Works Public Safety

10 2018 Budget Where the Money Goes Page 6 Health & Human Services 20% Capital Outlay 1% General Gov't 18% Education, Youth Development 1% Public Works 29% Public Safety 21% Public Works Public Safety Health & Human Services General Government Debt Service Conservation Education, Youth Development Capital Outlay Reserved for Contingencies 19,446,580 13,804,010 13,545,720 11,651,140 4,634,850 1,364, , , ,630 Debt Service 7% Conservation 2% Reserved for Contingencies 1% Excludes Health Care Center

11 2018 Budget Authorized Positions by Function Page 7 Public Safety 25.92% General Government 24.31% Conservation 1.38% Health & Human Services 21.33% Education, Youth Development 0.46% Public Works 26.60% Excludes Health Care Center

13 BUDGET SUMMARY

15 BUDGET SUMMARY BY FUND FOR COUNTY BOARD This Summary is General divided by Fund type: Special Revenue Health and Human Services Debt Service Enterprise Health Care Center and Highway Each Fund is Revenue summarized by: Equity Applied Expenditures/Expenses Net Tax Levy

50 BUDGET IN DETAIL

51 Table of Contents Page 44 Columbia County Profile Columbia County was organized in 1846, by some of the first settlers who had purchased land nearly ten years before, in an area where Poynette now stands. Villages had been sprouting up at Columbus, Dekorra and Wyocena, each of which wished to become the county seat. But it was Fort Winnebago (Portage) that was eventually chosen. p The County s early growth came at a time of poverty and political disturbance in Europe. Although the majority of its settlers were from New York, Ohio and New England, others came from overseas. Among them were citizens of Welsh, Scottish, Irish, Norwegian and German heritage. The first railroad was built across Columbia County in Other lines followed, making Portage an important railroad center. Soon State roads, and eventually Interstate highways crisscrossed the county. With its abundant waterways, Columbia County steadily developed into the region s agricultural, industrial and travel hub we know today. Present day Columbia County covers 774 square miles with 19% covered in forest land. The County also boasts 2 area hospitals, 2 local airports, 6 county parks, 10 community libraries and 22,055 acres of state-owned wildlife areas. The County contains 90 wind turbines capable of powering approximately 45,000 average residential homes. Columbia County is governed by the Board of Supervisors representing 28 area districts. The County Clerk, Treasurer, Register of Deeds, Judges, District Attorney, Clerk of Courts, and Sheriff are elected officials. Columbia County services are administered from 10 different County building locations. Some of the largest County Departments include the Highway Department; the Columbia County Jail, Huber Center, and Sheriff s Department; Health and Human Services; and the Columbia County Health Care Center. Other high profile citizen service areas include Judicial Services, Child Support, Treasurer, Planning & Zoning, County Clerk, Veteran s Services and Land Information among others. The Columbia County Wisconsin website can be viewed online at

52 Table of Contents Page 45 Columbia County 2016 Population: TOWNS: Arlington Caledonia Columbus Courtland Dekorra Fort Winnebago Fountain Prairie Hampden Leeds Lewiston Lodi Lowville Marcellon Newport Otsego Pacific Randolph Scott Springvale West Point Wyocena Number of Towns Number of Villages Number of Cities Number of Voting Wards VILLAGES: Arlington Cambria Doylestown Fall River Friesland Pardeeville Poynette Randolph Rio Wyocena 809 1, , ,232 3,312 1,019 1, , ,991 1,691 CITIES: Columbus Lodi Portage Wisconsin Dells 5,066 3,087 10,251 2,416 GRAND TOTAL: 57, Equalized Assessment Figures $3,118,513,300 59% $ 702,468,900 13% $1,465,591,300 28% $5,286,573, , ,105 2, , % Miles State Hwy System Miles County Trunk System Total Miles All Highways & Roads 1,731

53 Table of Contents Page 46 Who Are We? Females Males Age Age Age Age Age Age Age Age Age ,000 1,500 Where Do We Live? Ten Largest Municipalities Portage Columbus Lodi (Town) Lodi (City) Pacific Poynette Wisconsin Dells Dekorra Pardeeville West Point 2,000 2,500

54 Table of Contents Page 47 Where Do We Work? Top Ten Industry Groups Industry Group Employment Trade, Transportation, & Utilities Manufacturing Education & Health Leisure & Hospitality Public Administration Construction Professional & Business Services Financial Activities Other Services Natural Resources 4,553 4,548 4,484 2,224 1, Prominent Public & Private Sector Employers in Columbia County Company Divine Savior Healthcare Inc. County of Columbia Associated Milk Producers Inc. Portage Community School District Department of Corrections Robbins Manufacturing Inc. Penda Corporation Saint-Gobain Performance American Packaging Corp Columbus Community Hospital, Inc. Lodi School District Cascade Mountain Ski Area Product or Service General medical & surgical hospitals Executive & legislative offices, combined Dairy product merchant wholesalers Education Correctional institutions Miscellaneous fabricated metal product mfg. All other plastics product manufacturing Rubber product mfg. for mechanical use Commercial gravure printing Health care & services Education All other travel accommodation Size

55 Table of Contents Page 48 How Do We Play? Cascade Mountain Ski Resort located at the heart of Columbia County. There are 56 Lakes and 27 Boat Landings in Columbia County. There are 35 miles of Wisconsin River and 50 miles of Trout Streams in Columbia County.. There are 20 miles of Hiking Trails and 165 miles of Biking Trails in Columbia County. Numerous area amusements, Community Festivals and County Fair. 6 quality area Golf Courses with many more nearby. There are 304 miles of groomed Snowmobile Trails in Columbia County. There are 3,000 Campsites in Columbia County. There are 109+ Fine Dining & Spirits Establishments in Columbia County.

56 Table of Contents Page 49 Agriculture # of Farms in Wisconsin Average Size of Farms Total Acres in Farmland Wisconsin 195 acres 15,000,000 Columbia County 197 acres 307,973 1,564 farms in Columbia County 76,800 farms in the State of Wisconsin Historical There are in excess of 13 Historical Markers located throughout the Columbia County territory. The Ice Age National and State Scenic Trail is one of eight Congressionally designated National Scenic Trails located throughout the United States. The Department of Tourism recognizes the Ice Age Trail as Wisconsin s #1 outdoor recreational resource. Indian Agency House located just outside the City of Portage. Home of Pulitzer Prize winning author Zona Gale, author and educator Frederick Jackson Turner, and renowned environmentalist John Muir. The Merrimac Ferry is the lone survivor of upwards of 500 ferries chartered by territorial and state legislatures before the turn of the century.

57 GENERAL FUND This fund accounts for all revenue and expenditures of the County which are not required to be accounted for in other funds. General operating activities funded through unrestricted revenue is recorded in this fund. General Fund expenditures include the cost of general government, public safety, certain social services programs, solid waste, leisure activities, conservation and economic development. Revenues are received from general property taxes, federal and state revenues, licenses and permits, fines and forfeitures, user charges, intergovernmental revenue, investment income and other sources. Although a county can maintain more than one fund in each governmental fund type, it can maintain only one General Fund.

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176 CONTINGENCY FUND The County Contingency Fund budgets a set amount of dollars for expenditures that are not included in department budgets. This may include: an allowance for salary increases, emergency needs, unexpected purchases or contracts, and funds for identified needs, which have an undetermined cost at the time the budget is adopted; all that occur in the following budget year.

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178 OUTLAY Columbia County Capital Outlay consists of expenditures relating to the purchase of equipment, facility modifications, land and other qualifying fixed assets. A Capital Outlay Pool is established for the purpose of centralized capital equipment accounting. All capital assets are purchased from this account unless a specific financing source is available. All pool expenditures are accounted for in this segregated account and not in the departmental account. Non-pool expenditures consist of capital equipment purchased from an outside source of funds (grant, trust) and are accounted for in the appropriate departmental account.

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183 SPECIAL REVENUE FUND Health and Human Services Special Revenue Funds account for the proceeds of specific revenue sources used to finance projects or activities as required by law or contractual agreement. The one (1) fund currently established is: Health and Human Services Specific property taxes, grants, donations, and user fees are used to fund various Human Services/Health/Aging programs.

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230 DEBT SERVICE FUND This fund accounts for the payment of interest and principal on long-term, general obligation debt.

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237 ENTERPRISE FUND Health Care Center Significant support from fees and charges are received from external users.

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273 ENTERPRISE FUND Highway Significant support from fees and charges are received from external users.

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300 GLOSSARY

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304 INDEX

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Rendering of the new Columbia County Administration Building

Rendering of the new Columbia County Administration Building Vern E. Gove, Chair Columbia County Board of Supervisors Proposed Adopted Finance Committee John H. Tramburg, Chair Mary Cupery, Vice Chair