On the agenda: Sawyer County meeting — Surveillance Camera (Nov 7)

Sawyer County
Agenda
Finance Committee Meeting
Thursday, November 7, 2024 @ 8:30 AM
Sawyer County Board Room
Revised: Tuesday, November 5, 2024 3:11 PM

Page
1.

CALL TO ORDER
a.

To view or participate in the virtual meeting from a computer, iPad, or
Android device please go to https://zoom.us/j/92253884419. You can
also use the dial in at 1-312-626-6799 with the Webinar ID: 922 5388
4419. Use *9 to Raise/lower hand and *6 to Unmute/mute. If additional
assistance is needed please contact the County Clerk's Office at 715634-4866 prior to the meeting. If you are on a computer, click the
"Raise Hand" button and wait to be recognized. If you are on a
telephone, dial *9 and wait to be recognized.

2.

ROLL CALL

3.

PLEDGE OF ALLEGIANCE

4.

CERTIFICATION OF COMPLIANCE WITH THE OPEN MEETINGS
LAW

5.

MEETING AGENDA

6.

PUBLIC COMMENTS
a.

7.

At this time, members of the public will be given the opportunity to
address the Committee. Please adhere to the following when
addressing the Board:
 Comments will be limited to 3 minutes or less per individual.
 Comments should be directed to the Committee as a whole and
not directed to individual Board members.
 The Committee cannot respond to your comments during this
time.
 Please sign in and fill out a public comment sheet if you wish to
speak on an item.

APPROVAL OF MINUTES FROM PREVIOUS MEETING
10.10.24 Finance MINUTES Approved Draft

Page 1 of 91

4-5

a.
8.

TREASURER'S REPORT
11.2024 Finance Meeting
a.

9.

FINANCE DEPARTMENT REPORT

6

7

a.

Sales Tax Distribution

9a 2024 Sawyer County_Monthly Sales Tax Final
8 - 11

b.

Budget Updates

9b 2024 Budget Performance October 29, 2024
12

c.

Capital Improvement Plan Update - Purchases

9c October 2024 CIP Purchases
13 - 62

d.

Final 2025 Budget Presentation and Resolution Review (discussion and
possible action)

9d1 11-12-2024 County Board Budget Presentation
9d2 2025 SC Cthse Fees. 2
9d3 2025 Capital Summary
9d4 2025 FTE Count
9d5 2025 Grids
9d6 2025 Budget Resolution
63 - 64

e.

Resolution for CIP Borrowing (discussion and possible action)

Res 2024 - TO APPROVE BANK LOAN NOT TO EXCEED
$2,003,460
65

f.

Veterans Park Resolution (discussion and possible action)

VETERANS HONOR PARK RESOLUTION
10.

INVESTMENTS REVIEW AND UPDATE
10 September Investment Report
a.

11.

EMS-AMBULANCE

66

67 - 82

a.

Billing/Financial Report

11a Ambulance Billing Analysis September-2024
83 - 91

b.

Ambulance Fees & Charges Schedule (discussion and possible action)

11b County of Sawyer__Month-End Report_09_2024
AmbulanceFeesChargesScheduleAdjustments2025Resolution
12.

FUTURE AGENDA ITEMS

Page 2 of 91

13.

CORRESPONDENCE, REPORTS FROM CONFERENCES AND
MEETINGS

14.

ADJOURNMENT
DISCLAIMER:
A quorum of the County Board of Supervisors or of any of its committees may
be present at this meeting to listen and observe. Neither the Board nor any of
the committees have established attendance at this meeting as an official
function of the Board or committee(s) or otherwise made a determination that
attendance at the meeting is necessary to carry out the Board or committee’s
function. The only purpose for other supervisors attending the meeting is to
listen to the information presented. Neither the Board nor any committee
(other than the committee providing this notice and agenda) will take any
official action with respect to this noticed meeting.
Copy sent via email to: County Clerk and News Media. Note: Any person
wishing to attend whom, because of a disability, requires accommodation
should call the Sawyer County Clerk's Office (715.634.4866) at least 24 hours
before the scheduled meeting so appropriate arrangements can be made.

Page 3 of 91

Minutes of the October 10, 2024 meeting of the Sawyer County
Finance Committee
Of the Sawyer County Board of Supervisors
Assembly Room; Sawyer County
Voting Committee Members (X) Present:
Chair: John Righeimer
Vice Chair: Stacey Hessel
Marc Helwig
Tom Duffy
Jeff Hoehne excused

Andy Albarado
Liz Klein
Mike Markgren
Ron Kinsley
Ron Buckholtz

Others Present:
Mindy Simons
Cheryl Treland

Call to Order – Chair Righeimer called the meeting to order at 8:30 am.
Certification of Compliance with the open meeting law was met. Roll Call taken and quorum was met.
Meeting Agenda – Set
Public Comments – None
Minutes from the previous meeting dated:
Motion to approve made by: Mr. Duffy
Motion carried without negative vote.

August 8, 2024
Second by:

Minutes from the previous meeting dated:
Motion to approve made by: Mr. Duffy
Motion carried without negative vote.

September 12, 2024
Second by: Ms. Hessel

Ms. Hessel

Treasurer’s Report - No report was provided
Namekagon Transit Update - Not present
HLVCB Update –
Cheryl Treland presented a Timeline for Tourism Development in Sawyer County report, from 1934 to the present
time. The HLVCB’s mission is to increase the number of visitors to the Hayward Lakes area. The umbrella style
organization partners with organizations throughout the county to promote our unique resources. Ms. Treland noted
the trend to divide resorts into condos. Mr. Albarado noted that the barrier to increased tourism growth in the
county is labor, affected by a lack of affordable housing and transportation.
Finance Department Report Sales Tax Distribution – A written report was provided. Sales tax revenues have decreased slightly in the county and
across the state in the past month.
2024 Budget Updates – Revenues and expenses are on track, variables are grant driven.
2025 Proposed Budget details were discussed. Investment interest rates are slightly down, net new construction is
up 1.32%. The FTE count will increase by 1.5 net, with salaries step-adjusted for inflation. The 2025 Budget includes
adjustments from the CIP and debt service funds to maintain the levy at a consistent rate.
Capital Improvement Plan Update – September CIP spending areas were IT, Maintenance and Sheriff’s Department.
2025 CIP projects include cell towers and bridge work.
Investment Update -

Page 4 of 91

Written reports were provided showing a total YTD interest earned of $855,500.00 from all funds.
EMS-Ambulance A written report was provided and reviewed by Mr. Markgren. Ambulance calls by town were reviewed and the
committee discussed the current shortage of paramedics and the viability of adding an ambulance to Round Lake. In
a four-year comparison ambulance revenues are down, but the department is breaking even.
Future Agenda Items – None
Correspondence, reports from conferences and meetings –
Ms. Hessel and Mr. Buckholtz attended the WCA Conference. Mr. Buckholtz stated that found the legal seminars
educational.
Adjournment – 9:59 am
Next Meeting: November 7, 2024
Time: 8:30 am
Minutes recorded by Liz Klein, Elected Officials Deputy

Location: Board Room

Page 5 of 91

Finance Meeting – November 7, 2024
Treasurer’s Report
District 7 Treasurer’s Meeting was hosted in Sawyer County on October 8, 2024. Discussions
included DOR online Lottery Credit portal, Act 235, Act 207, including an ordinance template, and
online auctions.
The deadline to file Late Lottery Credit claims with the Department of Revenue was October 1st. All
claims have been reviewed and confirmed. DOR provides the county and municipalities a cumulative
monthly report for all online applications.
Sawyer County will conduct a sale of tax delinquent real estate with Wisconsin Surplus Auction which
will begin November 6, 2024 and will begin to conclude on December 4, 2024 at 10:00 a.m..
Registration with Wisconsin Surplus is required to bid. Auction details are posted on the Sawyer
County website at https://www.sawyercountygov.org/230/County-Land-Sale
The county share of DNR annual aid payments received under forest crop and managed forest land
are due on or before November 15th from the municipalities.
A Tax Collection Agreement between Sawyer County and the Village of Couderay will be entered into
this month. The agreement states the Municipality shall pay Sawyer County Two Dollars ($2.00) for
each taxable real estate parcel listed on the municipalities’ tax roll as billed by the County, on or
before February 15, 2025.
Property tax statements were sent in October for all 2020 delinquent taxes. Reports indicate
approximately 55 parcels. Communication for all the 2021 delinquent taxes will begin in November.
Reports indicate an additional 65 parcels.

Page 6 of 91

Sawyer County Monthly Sales Tax Distributions
January February
March
Year
2019 139,231 144,565 122,883
2020 161,382 151,846 126,061
2021 151,646 160,903 142,260
2022 169,407 220,504 161,008
2023 173,881 238,746 162,431
2024 155,057 299,109 168,295
5 Year Ave

April
94,196
126,683
184,720
179,589
170,325
132,255

May
142,225
131,194
180,576
169,445
197,071
243,566

Projected numbers in RED
June
July
143,146
215,464
147,924
249,469
257,182
265,808
243,473
277,796
250,657
272,963
210,938
283,307

August
291,426
240,248
267,126
338,392
359,677
356,328

September
154,752
245,188
308,640
295,423
318,236
279,756

October
216,861
259,373
274,157
282,416
271,466
319,747

Average
166,475
183,937
219,302
233,745
241,545
244,836

November
212,000
201,664
226,158
292,345
325,289
293,730

% Ave
127%
110%
103%
125%
135%

December
125,937
193,515
217,112
227,311
217,279
228,706

120%

93%

2019-Projected 2024 Sawyer County Sales Tax Month-to-Month
400,000
350,000
300,000
250,000
200,000
150,000
100,000
50,000
January

February

March

April

May
2019

June
2020

2021

July
2022

2023

August

September

October

November

December

2024

Year-to-Date Sales Tax Distributions
Year
2019
2020
2021
2022
2023
2024
24 vs '23 (%)
24 vs '23 ($)

January
139,231
161,382
151,646
169,407
173,881
155,057
-10.8%
(18,824)

February
283,795
313,228
312,549
389,910
412,627
454,166
10.1%
41,539

March
406,678
439,289
454,809
550,918
575,058
622,461
8.2%
47,403

April
500,874
565,972
639,529
730,507
745,383
754,716
1.3%
9,333

May
643,099
697,166
820,105
899,952
942,454
998,282
5.9%
55,828

June
786,245
845,089
1,077,288
1,143,425
1,193,111
1,209,220
1.4%
16,109

July
1,001,709
1,094,559
1,343,096
1,421,221
1,466,074
1,492,527
1.8%
26,453

August
1,293,135
1,334,807
1,610,222
1,759,613
1,825,751
1,848,855
1.3%
23,104

September
1,447,887
1,579,995
1,918,862
2,055,036
2,143,987
2,128,611
-0.7%
(15,376)

October
1,664,748
1,839,368
2,193,019
2,337,452
2,415,453
2,448,358
1.4%
32,905

November
1,876,748
2,041,032
2,419,177
2,629,797
2,740,742
2,742,088
0.0%
1,346

December
2,002,685
2,234,547
2,636,289
2,857,108
2,958,021
2,970,793
0.4%
12,772

2019-Projected 2024 Sawyer County Sales Tax Total
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
January

February

March

April

May
2019

2020

June
2021

July
2022

2023

August
2024

September

October

November

% Ave
76%
105%
99%
97%
90%

December

Total
% Inc
2,002,686
2,234,547 11.58%
2,636,288 17.98%
2,857,109
8.38%
2,958,021
3.53%
2,970,793
0.43%

Page 7 of 91

Budget Performance Report
Date Range 01/01/24 - 10/29/24
Include Rollup Account and Rollup to Account

October 29, 2024
Account

Account Description

Amended

YTD

Budget - YTD

% Used/

Budget

Transactions

Transactions

Rec'd

Fund 100 - General Fund
REVENUE
Department 00 - General
41110

General Property Taxes

5,971,421.00

4,976,184.20

995,236.80

83

41120

Personal Property Aid

17,581.00

17,581.27

(.27)

100

41150

Forest Crop Taxes

2,000.00

8,758.47

(6,758.47)

438

41151

Managed Forest Land Program

50,000.00

60,911.88

(10,911.88)

122

41151-125

Managed Forest Land/DNR 20%

5,000.00

21,327.89

(16,327.89)

427

41801

Interest on Taxes

160,000.00

120,079.55

39,920.45

75

41802

Penalties on Taxes

40,000.00

30,044.23

9,955.77

75

41803

Tax Deed Reimb. Fees

5,000.00

2,170.00

2,830.00

43

41804

Advertising Fees

3,000.00

1,775.16

1,224.84

59

41806

St Aid/Prop. Tax Exempt Computer

4,588.00

4,588.31

(.31)

100

41807

Tower Rentals

13,500.00

19,305.00

(5,805.00)

143

43301

Federal Aid In-Lieu of Taxes

.00

8,762.20

(8,762.20)

+++

43302

DNR Aid In-Lieu of Taxes

20,000.00

26,877.51

(6,877.51)

134

43400

Sales Tax Income

2,800,000.00

2,128,610.82

671,389.18

76

43410

Shared Revenues

563,885.00

84,582.76

479,302.24

15

43415

St.Aid/Rsource Aid-S.23.09(18)

45,000.00

46,819.15

(1,819.15)

104

43650-835

ST AID NON TAXABLE TRIBAL LAND

+++

46810

County Forest Stumpage

46810-000

.00

90,812.26

(90,812.26)

1,665,000.00

2,166,619.72

(501,619.72)

130

FORESTRY PERMITS

.00

180.00

(180.00)

+++

46810-10%

Cty Stumpage Due to Townships

.00

240,246.86

(240,246.86)

+++

46900

Public Records Request

.00

1,026.10

(1,026.10)

+++

48100

Interest on Investments

500,000.00

859,001.16

(359,001.16)

172

48200

Rent of County Offices and Bldgs

2,800.00

2,800.00

.00

100

48300

Profit on Tax Deed Sales

50,000.00

.00

50,000.00

0

48600

Misc. General Revenue

1,000.00

1,828.07

(828.07)

183

48610

Proceeds from CH Vending Machine

48915

Indirect Cost

Page 8 of 91

Run by Mike Markgren on 10/30/2024 01:20:43 PM

200.00

12.62

187.38

6

265,000.00

194,310.72

70,689.28

73

Page 1 of 4

Budget Performance Report
Date Range 01/01/24 - 10/29/24
Include Rollup Account and Rollup to Account

October 29, 2024

49210-200

Operating Trans. In-LCO Gaming

50,000.00

.00

50,000.00

0

49300

Use of Prior Years' Fund Balance

750,000.00

.00

750,000.00

0

Department 00 - General Totals

$12,984,975.00

$11,115,215.91

$1,869,759.09

86%
113%

Department 03 - Circuit Court Totals

$313,676.00

$355,383.76

($41,707.76)

Department 04 - Criminal Justice Totals

$275,000.00

$93,176.00

$181,824.00

34%

Department 09 - Medical Examiner Totals

$15,000.00

$12,850.00

$2,150.00

86%

Department 11 - County Clerk Totals

$28,400.00

$23,987.07

$4,412.93

84%

Department 14 - IT Totals

$0.00

$434.75

($434.75)

+++

Department 17 - Treasurer Totals

$0.00

$783.15

($783.15)

+++

Department 19 - District Attorney Totals

$36,000.00

$17,160.63

$18,839.37

48%

Department 23 - Register of Deeds Totals

$190,000.00

$263,424.11

($73,424.11)

139%

Department 24 - Land Records Totals

$500.00

$341.84

$158.16

68%

Department 25 - Surveyor Totals

$3,000.00

$14,645.00

($11,645.00)

488%

Department 26 - University Extension Service Totals

$17,216.00

$0.00

$17,216.00

0%

Department 27 - Zoning Totals

$255,000.00

$301,992.00

($46,992.00)

118%

Department 28 - Forestry Department Totals

$77,500.00

$55,903.16

$21,596.84

72%

Department 29 - County Parks Totals

$900.00

$1,100.00

($200.00)

122%

Department 30 - 911 System Totals

$22,000.00

$23,775.00

($1,775.00)

108%

Department 31 - Building Maintenance Totals

$0.00

$4,280.44

($4,280.44)

+++

Department 33 - Other Programs of General Gov. Totals

$55,000.00

$34,018.00

$20,982.00

62%

Department 35 - Sheriff's Department Totals

$160,800.00

$150,854.50

$9,945.50

94%

Department 37 - Dog Pound Totals

$34,500.00

$6,206.04

$28,293.96

18%
74%

Department 38 - Ambulance Service Totals

$2,868,119.00

$2,115,562.47

$752,556.53

Department 41 - Emergency Management Totals

$52,365.00

$0.00

$52,365.00

0%

Department 47 - Airport Totals

$60,500.00

$57,399.71

$3,100.29

95%

Department 56 - Child Support Agency Totals

$344,194.00

$180,081.24

$164,112.76

52%

Department 57 - Veteran's Administration Totals

$1,300.00

$1,075.00

$225.00

83%

REVENUE TOTALS

$17,795,945.00

$14,829,649.78

$2,966,295.22

83%

.00

1,568.00

(1,568.00)

+++

750,000.00

.00

750,000.00

0

EXPENSE
Department 00 - General
50365

Tax Deed Expense

59220

Transfer to Special Revenue Fund

Page 9 of 91

Run by Mike Markgren on 10/30/2024 01:20:43 PM

Page 2 of 4

Budget Performance Report
Date Range 01/01/24 - 10/29/24
Include Rollup Account and Rollup to Account

October 29, 2024

Department 00 - General Totals

$750,000.00

$1,568.00

$748,432.00

0%

Department 01 - County Board Totals

$81,775.00

$59,251.51

$22,523.49

72%

Department 02 - Administration Totals

$201,126.00

$152,015.47

$49,110.53

76%

Department 03 - Circuit Court Totals

$724,001.00

$568,990.94

$155,010.06

79%

Department 04 - Criminal Justice Totals

$300,000.00

$305,230.07

($5,230.07)

102%

Department 05 - Family Court Commissioner Totals

$18,000.00

$13,500.00

$4,500.00

75%

Department 09 - Medical Examiner Totals

$81,139.00

$74,525.96

$6,613.04

92%

Department 10 - Finance Totals

$293,568.00

$230,266.45

$63,301.55

78%

Department 11 - County Clerk Totals

$214,908.00

$196,301.91

$18,606.09

91%

Department 13 - Human Resources Totals

$147,531.00

$114,220.73

$33,310.27

77%

Department 14 - IT Totals

$472,557.00

$409,610.66

$62,946.34

87%

Department 17 - Treasurer Totals

$325,605.00

$249,172.92

$76,432.08

77%

Department 19 - District Attorney Totals

$282,335.00

$221,297.71

$61,037.29

78%

Department 23 - Register of Deeds Totals

$220,588.00

$154,827.31

$65,760.69

70%

Department 24 - Land Records Totals

$301,551.00

$237,787.82

$63,763.18

79%

Department 25 - Surveyor Totals

$205,196.00

$172,191.86

$33,004.14

84%

Department 26 - University Extension Service Totals

$127,049.00

$63,210.92

$63,838.08

50%

Department 27 - Zoning Totals

$505,743.00

$369,534.22

$136,208.78

73%

Department 28 - Forestry Department Totals

$454,932.00

$373,563.79

$81,368.21

82%

Department 29 - County Parks Totals

$1,700.00

$422.24

$1,277.76

25%
61%

Department 30 - 911 System Totals

$38,000.00

$23,198.25

$14,801.75

Department 31 - Building Maintenance Totals

$526,541.00

$467,946.30

$58,594.70

89%

Department 33 - Other Programs of General Gov. Totals

$1,311,247.00

$1,188,153.81

$123,093.19

91%

Department 35 - Sheriff's Department Totals

$6,412,512.00

$4,532,722.09

$1,879,789.91

71%

Department 37 - Dog Pound Totals

$101,516.00

$62,882.48

$38,633.52

62%
71%

Department 38 - Ambulance Service Totals

$2,868,119.00

$2,039,691.65

$828,427.35

Department 41 - Emergency Management Totals

$157,177.00

$126,516.43

$30,660.57

80%

Department 47 - Airport Totals

$134,375.00

$91,213.47

$43,161.53

68%
79%

Department 56 - Child Support Agency Totals

$352,162.00

$277,597.59

$74,564.41

Department 57 - Veteran's Administration Totals

$184,992.00

$140,548.70

$44,443.30

76%

EXPENSE TOTALS

$17,795,945.00

$12,917,961.26

$4,877,983.74

73%

Page 10 of 91

Run by Mike Markgren on 10/30/2024 01:20:43 PM

Page 3 of 4

Budget Performance Report
Date Range 01/01/24 - 10/29/24
Include Rollup Account and Rollup to Account

October 29, 2024

Fund 100 - General Fund Totals

REVENUE TOTALS

17,795,945.00

14,829,649.78

2,966,295.22

83%

87% Net of Fund Balance Draw

EXPENSE TOTALS

17,795,945.00

12,917,961.26

4,877,983.74

73%

76% Net of Transfer to HHS

Fund 100 - General Fund Totals

$0.00

$1,911,688.52

($1,911,688.52)

REVENUE TOTALS

9,275,028.00

6,347,589.02

2,927,438.98

68%

EXPENSE TOTALS

9,275,028.00

7,456,358.61

1,818,669.39

80%

Fund 225 - Human Services Totals

$0.00

($1,108,769.59)

$1,108,769.59

REVENUE TOTALS

5,392,599.00

3,815,968.46

1,576,630.54

71%

EXPENSE TOTALS

5,392,599.00

4,037,133.83

1,355,465.17

75%

Fund 701 - Highway Department Totals

$0.00

($221,165.37)

$221,165.37

Fund 225 - Human Services Totals

Fund 701 - Highway Department Totals

Page 11 of 91

Run by Mike Markgren on 10/30/2024 01:20:43 PM

Page 4 of 4

Monthly CIP Purchases
Date
Amount
Item
10/24/2024 $
2,242.29 Sheriff - Jail Repairs
10/17/2024 $
182.20 Maintenance - Ambulance Building
10/3/2024 $ 69,937.03 Sheriff - Squad and Build Outs
10/3/2024 $
2,390.00 IT - Small Courtroom AV/Camera
10/10/2024 $ 14,977.17 IT - 4 Backup Battery Units
10/10/2024 $ 16,985.81 Zoning - Dam Engineering
10/10/2024 $ 15,078.80 Maintenance - Fan Array
Total
$ 121,793.30

Issue
2024 CIP
2022 CIP
2023 CIP
2024 CIP
2024 CIP
2024 CIP
2024 CIP

Page 12 of 91

2025 County Board Budget Presentation
County Board Meeting
Tuesday, November 12, 2024

Page 13 of 91

2025 Budget Highlights:
 Net New Construction is 1.32%, about $140,000 - The highest level in the last
15 years, just above 2024.
 All Non-Union Staff include a proposed 2% increase January 14, 1% increase
July 13, and 1.25% steps as scheduled.
 All proposed salary increases are included in each department's budget,
not as a line-item contingency.
 Health Insurance includes a 5% increase.
 Sales Tax Revenue has slowed, but is still growing.
 We are seeing great returns on our investments.

Page 14 of 91

2025 Budget Highlights:
 Levy Limit Exemptions:
 Bridge and Culvert Construction and Repair
 Countywide EMS
 Payments to Public Libraries
 Payments of any General Obligation Debt
 Property and Casualty Insurance Premiums
 Court Ordered Placements

Page 15 of 91

Expenditures
Fund: 100 General Fund
Expenditures
General
County Board
Administration
Circuit Court
Criminal Justice
Family Court Commissioner
Medical Examiner
Finance
County Clerk
Human Resources
IT
Treasurer
District Attorney
Register of Deeds
Land Records
Surveyor
University Extension Service
Zoning
Forestry Department
County Parks
911 System
Building Maintenance
Other Programs of General Gov.
Sheriff's Department
Dog Pound
Ambulance Service
Emergency Management
Airport
Child Support Agency
Veteran's Administration
Expenditure Grand Totals:

2024 Budget

$
750,000
$
81,775
$
201,126
$
724,001
$
300,000
$
18,000
$
81,139
$
293,568
$
214,908
$
147,531
$
472,557
$
325,605
$
282,335
$
220,588
$
301,551
$
205,196
$
127,049
$
505,743
$
454,932
$
1,700
$
38,000
$
526,541
$ 1,311,247
$ 6,412,512
$
101,516
$ 2,868,119
$
157,177
$
134,375
$
352,162
$
184,992
$ 17,795,945

2025 Board

$ 169,163 Reduce Transfers to Other Funds
$
81,275
$ 221,480 Added Safety Training Budget
$ 721,653
$ 475,000 Contracted with Justice Point
$
18,000
$
81,888
$ 293,692
$ 220,960
$ 154,905
$ 538,789 Additional Software Licences
$ 335,233
$ 283,316
$ 233,059
$ 310,989
$ 244,925 New Family Insurance Plan
$ 127,637
$ 628,879 Added Zoning Tech Position
$ 483,757
$
1,700
$
36,000
$ 524,737
$ 1,366,078Reduced by $15,000 for Transit
$ 6,709,894 Added Court Security Support Staff
$
95,994
$ 2,559,151
$ 154,822
$ 113,500
$ 356,611
$ 211,491 New Family Insurance Plan
$17,754,578

Page 16 of 91

Expenditures
General Fund Expenditures

2024 Budget
$ 17,795,945

2025 Board
2025 Levy
$ 17,754,578 $ 7,217,933

Human Services

$

9,275,028

$ 10,054,476 $ 2,525,000

Debt Service

$

1,931,851

$

2,985,784 $ 2,985,784

Capital Improvements

$

1,744,000

$

3,167,460 $

Highway Department

$

5,392,599

$

5,889,489 $ 1,754,957

Other Funds

$

1,849,082

$

2,518,186 $

Total Expenditures

$ 37,988,505

-

389,019

$ 42,369,973 $ 14,872,693

Page 17 of 91

2025 Proposed Sawyer County Levy
Adopted

County

Percent

2024

2025

Increase

Operating Levy

$ 10,231,756

$ 10,317,037

0.83%

Debt Service Levy

$ 1,931,851

$

2,985,784

54.56%

Special Purpose Levy

$ 2,217,144

$

1,569,872

-29.19%

State Charges

$

$

-

Total Levy

$ 14,388,911

8,160

$ 14,872,693

3.36%

Page 18 of 91

2025 Levy limit calculation

Page 19 of 91

Levy Components
Budget Year 2025
Adopted
2023

Adopted
2024

County Budget
2025 Percent

Operating Levy
General Fund
Health and Human Services

$
$

5,580,812 $
2,491,296 $

5,636,916 $
2,500,000 $

5,668,637
2,525,000

42.61%
18.98%

Recreational Officer

$

143,727 $

142,151 $

142,151

1.07%

Land & Water Conservation

$

46,292 $

46,292 $

46,292

0.35%

Namekagon Transit
Debt Service
Capital Improvement Plan
Highway Department

$
$
$
$

155,000 $
1,724,730 $
- $
1,689,345 $

165,000 $
1,931,851 $
- $
1,739,345 $

180,000
2,985,784
1,754,957

1.35%
22.44%
0.00%
13.19%

Previous Year Unused

Unused

$

2,052 $

-

0.00%

Total Operating Levy

$

11,831,202 $

12,163,607 $

13,302,821 100.00%

Operating Levy Allowed

$

11,833,254 $

12,161,555 $

13,302,821

Unused

$

2,052 $

(2,052) $

-

Page 20 of 91

Levy Components
Budget Year 2025
Continued
Adopted
2023

Adopted
2024

23,868 $
200,000 $
78,253 $
20,047 $
17,849 $
1,504,282 $
223,500 $
99,645 $
2,167,444 $

24,584 $
200,000 $
78,253 $
11,961 $
19,707 $
1,517,460 $
235,500 $
129,679 $
2,217,144 $

County Budget
2025 Percent

Special Purpose Levy
Northern Waters Library Service
Weiss Community Library
Winter Public Library
LCO Public Library
Out of County Library
EMS-Operating
EMS-Capital
Local Bridge Aid
Total Special Purpose Levy

$
$
$
$
$
$
$
$
$

Total Levy
State Charges
Total Levy and Charges
County Valuation
Tax Levy Rate

14,872,693
$
13,998,646 $
14,380,751 $
$
1,300 $
8,160 $
14,872,693
$
13,999,946 $
14,388,911 $
$ 4,535,440,000 $ 5,367,993,300 $ 6,043,835,500
$
3.09 $
2.68 $
2.46

25,321
200,000
78,253
17,624
27,311
1,200,787
20,576
1,569,872
Increase
3.42%
3.36%

Page 21 of 91

Ambulance Service levy
2024

2025

Ambulance Budget - Levy

$

1,260,165

$

962,617

Indirect and Allocated Costs
Total Operating Levy

$
$

257,295
1,517,460

$
$

238,170
1,200,787

Ambulance

$

240,000

$

-

Pave Parking Lot

$

-

Generator Upgrade

$

-

Auto CPR Compression System

$

$

-

Capital Purchases

IV Pumps
Less - Sale of Ambulance

$

(4,500)

$

-

Total Capital Purchases

$

235,500

$

-

Total Ambulance Service Levy

$

1,752,960

$

1,200,787

Equalized Value

$ 5,376,954,500

$ 6,045,302,300

Levy Rate/$1,000

$

$

0.326

0.199

Page 22 of 91

Library service
Northern Waters Library Service

Levy
Exempt

$

2019
2020
2021
23,397 $
23,631 $
23,631 $

Weiss Community Library
Winter Public Library
LCO Ojibwa Comm. Library
LCO Ojibwa Comm. Library - capital

Exempt
Exempt
Exempt
Exempt

$
$
$
$

200,000 $
73,267 $
27,947 $
10,500

200,000 $
73,267 $
31,737 $

Ashland Vaughn Public Library

Exempt

$

970 $

425 $

$

200,000 $
73,267 $
25,802 $

2022
23,631 $
210,000 $
75,465 $
25,802 $

205
$

200,000 $ 200,000 $
78,253 $ 78,253 $
20,047 $ 11,961 $
76 $

58 $

301

Exempt

Bayfield Public Library

Exempt

$

44 $

74 $

25 $

70 $

Bruce Area Library

Exempt

$

1,943 $

1,398 $

954 $

857 $

465 $

281 $

313

Calhoun Memorial Library (Chetek)
Cumberland Public Library

Exempt
Exempt

164

$

38 $

$
50 $

71
-

$

23 $

161

2,784 $
5

5,578 $

7,683

$

27

9,523 $
1,821 $

9,517 $
1,102 $

14,702
932

$

36 $

21

328 $

2,812 $

2,902

$

245 $

158

143

Drummond Public Library

Exempt

$

1,136 $

217 $

1,448 $

917

Forest Lodge Public Library
Grantsburg Public Library

Exempt
Exempt

$

3,352 $

3,243 $

3,476 $

5,459 $
$

Iron River Public Library
Legion Memorial Library Mellen

Exempt
Exempt

Madeline Island Public Library
Park Falls Public Library
Rice Lake Public Library
Rusk County Comm. Library

Exempt
Exempt
Exempt
Exempt

Shell Lake Public Library

Exempt

$
$
$
$
$

2,784

66
$

553
1,097 $
8,201 $
10,405 $

672
8,521 $
6,137 $

8,990 $
3,158 $

$

215 $

155

Formula

200,000 $ 132,321
78,253 $ 1,859
17,624 $ 17,624

Barron Public Library

$

64

$

2024
2023
2025 Board
23,868 $ 24,584 $
25,321

57

7,161 $
3,825 $

Spooner Memorial Library

Exempt

$

658 $

770 $

1,578 $

1,687 $

Superior Public Library

Exempt

$

1,108 $

798 $

1,005 $

232

Washburn Public Library
Subtotal Out of County

Exempt

$
$

79 $
40,047 $

119 $
22,794 $

171
21,231 $

$
20,429 $

25 $
5 $
17,849 $ 19,707 $

40
27,311 $ 27,311

$

364,659 $

351,429 $

343,931 $

355,327 $

340,017 $ 334,505 $

348,509

Total Library Aid

Page 23 of 91

Outside organizations
funded by General Fund Monies

Partner Organizations Requests
Senior Resource Center
Namekagon Transit
Hayward Lakes Association
Northwest Regional Planning
Sawyer County Fair
Sawyer County/LCO Economic Development Corp
Total Increase Partner Organizations

2017
2018
2019
2020
2021
2022
2023
2024
2025 Req 2025 Board
$ 161,470 $ 162,862 $ 162,952 $ 166,781 $ 181,781 $ 184,889 $ 200,000 $ 210,000 $ 229,889 $ 220,000
$ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 155,000 $ 165,000 $ 180,000 $ 180,000
$ 43,500 $ 43,500 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $
50,000
$ 35,799 $ 35,419 $ 35,623 $ 35,671 $ 35,552 $ 35,044 $ 35,387 $ 34,974 $ 35,371 $
35,371
$ 31,250 $ 31,250 $ 31,250 $ 31,250 $ 45,000 $ 45,000 $ 47,000 $ 40,000 $ 40,000 $
40,000
$ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 30,000 $ 30,000 $
30,000
$ 422,019 $ 448,031 $ 454,825 $ 458,702 $ 487,333 $ 489,933 $ 512,387 $ 529,974 $ 565,260 $ 555,371
Senior
Resource
Allocation $ 130,111 $ 150,000 $ 140,111
Senior
Resource
Flow Thru
Grant $ 79,889 $ 79,889 $
79,889

Page 24 of 91

Appropriating funds to
nonprofit organizations

Page 25 of 91

Budget Year 2025
Capital Purchases through Debt Issue
IT - Wireless Access Point Upgrade
IT - New Surveillance Cameras
Maintenance - Jail Huber Roof
Maintenance - Huber Air Handler & AC
Maintenance - Huber Windows
Maintenance - Oasis Roof
County Fair - Main Gate Security Fencing
County Fair - Animal Barn Lighiting
Law Enforcement - Sheriff- UTV
Law Enforcement - Sheriff- Tasers
Law Enforcement - Squads and Setup (5)
Law Enforcement - Toughbooks for Squads
Airport - Various State Project Match
Zoning-Tiger Dam Inspection
Zoning-Zoning Ordinance Rewrite
Zoning-Fishtrap Dam Repair/Replacement
Forestry - Admin 3/4 Ton Truck
Highway - 1 Ton Dump Patrol Truck
Highway - Tri-Axil Truck Body
Highway - Tandem Axil Truck Body
Highway - Sand Screener
Highway - Mastic Kettle 400 Gallon
Highway - Commissioner Vehicle
Highway - County Highway Construction
Highway - County Hwy B
Highway - County CC Bridge
Requested CIP
Revenue Sources
Sale of Assets - Squads
Airport CIP Fund Balance Applied
State DNR Dam Grant
Transfer from Resource Development Fund
LRIP Funds
Sale of Highway Equipment
Total Revenue Sources
CIP Debt Issue

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

25,000
25,000
120,000
60,000
165,000
38,000
7,500
2,500
40,000
200,000
385,000
13,878
160,000
4,000
15,000
800,000
57,000
100,000
150,000
180,000
120,000
100,000
50,000
30,837
215,545
99,200
$ 3,163,460

$
$
$
$
$
$

20,000
110,000
400,000
400,000
100,000
130,000
$ 1,160,000

$ 2,003,460

Page 26 of 91

Current Debt Service Repayment Schedule
Budget Year 2025
2019
Ambulance
Beginning Balance
2025

$

331,587

2022
Courthouse
$ 7,345,000

2023
Courthouse/CIP
$

2,950,000

2024
CIP

Payment
Total(Levy)

$ 2,003,460

$ 12,630,047

Principal

$

62,244

$

315,000

$

250,000

$ 2,003,460

$ 2,630,704

Interest

$

10,511

$

207,125

$

106,925

$

$

Total
2026

$

72,755

$

522,125

$

356,925

$ 2,033,979

Principal

$

64,217

$

325,000

$

260,000

$

649,217

Interest

$

8,538

$

197,525

$

96,725

$

302,788

Total
2027

$

72,755

$

522,525

$

356,725

$

952,005

Principal

$

66,253

$

335,000

$

270,000

$

671,253

Interest

$

6,502

$

187,625

$

86,125

$

280,252

Total
2028

$

72,755

$

522,625

$

356,125

$

951,505

Principal

$

68,353

$

345,000

$

280,000

$

693,353

Interest

$

4,402

$

177,425

$

75,125

$

256,952

Total
2029

$

72,755

$

522,425

$

355,125

$

950,305

Principal

$

70,520

$

355,000

$

295,000

$

720,520

Interest

$

2,235

$

166,925

$

63,625

$

232,785

Total
2030-2043
Principal

$

72,755

$

521,925

$

358,625

$

953,305

$

-

$ 5,670,000

$

1,595,000

$

-

$ 7,265,000

Interest
Total
Ending Balance

$
$
$

-

$ 1,130,030
$ 6,800,030
$
-

$
$
$

114,963
1,709,963
-

$
$
$

-

$ 1,244,993
$ 8,509,993
$
-

30,519

355,080

$ 2,985,784

*It is antipicated that the County will continue to issue capital improvement debt in 2025 and beyond with a
projected annual Debt Service Levy of $2,700,000-$3,100,000. Variance due to bi-annual ambulance purchase.

Page 27 of 91

Sawyer County Tax Rate History
Sawyer County Tax Rate History
Year
2025 est

Tax Rate
$2.46

% Increase
-8.21%

2024
2023
2022
2021
2020
2019
2018
2017
2016
2015
2014
2013
2012

$2.68
$3.09
$3.27
$3.32
$3.18
$3.23
$3.10
$3.11
$3.00
$3.01
$2.99
$2.94
$2.75

-13.27%
-5.45%
-1.60%
4.53%
-1.58%
3.99%
-0.26%
3.84%
-0.26%
0.00%
1.02%
6.99%
2.62%

Page 28 of 91

SAWYER COUNTY
FEES & PAYMENTS
By
Department

2025
Updated 6/25/2024

Page 1

Page 29 of 91

INDEX
AMBULANCE

3

CHILD SUPPORT

4

COUNTY CLERK

5

MEDICAL EXAMINER (CORONER)

6

CRIMINAL JUSTICE

7

DISTRICT ATTORNEY

8

ANIMAL CONTROL (DOG POUND)

9

FORESTRY

10

HIGHWAY

11

HUMAN SERVICES

13

PUBLIC HEALTH

14

SANITATION

16

LAND RECORDS

17

LAW ENFORCEMENT

19

REGISTER OF DEEDS

20

SURVEYOR

21

TREASURER

22

ZONING

23

VETERANS

27

PUBLIC RECORDS REQUESTS

28

Page 2

Page 30 of 91

SAWYER COUNTY AMBULANCE

(rate adjustments to be considered 11/24)

Charge
Basic Life Support Transport

$

1,000.00

Advanced Life Support 1 Transport

$

1,200.00

Advanced Life Support 2 Transport

$

1,500.00

Basic Life Support on Scene Care

$

400.00

Advanced Life Support on Scene Care

$

650.00

Specialty Transport

$

1,800.00

Event Coverage:
BLS Staffed Ambulance (1)

$175/per hour

ALS Staffed Ambulance (1)

$225/per hour

Mileage -

$24.00/per loaded mile

Page 3

Page 31 of 91

SAWYER COUNTY CHILD SUPPORT

Charge
Photo Copies:
1 Sided

$

0.25

Page

2 Sided

$

0.35

Page

$

1.75

Reports:
KIDS System
Participant Account Statements

n/c

Locate a Parent Service Fee

$ 25.00

Page 4

Page 32 of 91

SAWYER COUNTY CLERK

Total
Charge

County
Share

Marriage License
Marriage License Waiver Fee

$

100.00
$25

$

55.00
$25

Plat book

$

30.00

$

30.00

County Directory

$2.50

$2.50

Copy Charge

0.25

0.25

Election Fees - Municipal Clerks
These s/b less

$1.50 Maintain WISVOTE
$1.25 Scan Poll Book
$1.25 Monitor Absentees
$50 per reconciliation

Mediation
Share

Statute

$

767.405

20.00

State
Share
$

$1 Per Registered Voter
$1 Per Registered Voter

25.00

Statute
765.002

$1.50
$1.25

Troubleshoot/correct errors on reconciliation

Page 5

Page 33 of 91

SAWYER COUNTY CORONER/MEDICAL EXAMINER

Charge
Current Rates
Death Certificate

$

100.00 $ 103.40

Cremation Release

$

50.00 $

51.70

Mileage Reimbursement

$

0.53

Mile

Hourly Rate

$

16.00

Local Removal (when unable to locate family)

$

250.00

Refrigeration

$

10.00

Transport to Eau Claire

$

225.00 $ 232.65

Transport to Minneapolis

$

475.00 $ 491.15

Transport to Eau Claire w/Driver

$

250.00 $ 258.50

Transport to Minneapolis w/Driver

$

300.00 $ 310.20

Body Bag

$

50.00

Coroners Office Services

Day

Resolution 24-32 - Fees adjusted in January of every year based on prior year CIP - through 2029

Page 6

Page 34 of 91

SAWYER COUNTY CRIMINAL JUSTICE

Charge
Electronic Monitoring

$ 20.00 Per Day

Portable Breath Test Kiosk

$

Recovery Court Participation

2.50 Each Test
$0 Phase 1
$50 Phase 2
$50 Phase 3
$50 Phase 4
$50 Phase 5

Page 7

Page 35 of 91

SAWYER COUNTY DISTRICT ATTORNEY
Charge
Public Defender

$

0.20 Page

Private Attorney

$

5.00 Up to 25 Pages

Private Attorney

$ 10.00 Over 25 Pages

Private Attorney

$

0.25 Page over 50
Plus Postage

CD's

$

5.00 Per

Flash Drives

$

10.00 Per

Page 8

Page 36 of 91

SAWYER COUNTY ANIMAL CONTROL (DOG POUND)
Charge

County

$ 10.00
$ 10.00
$ 15.00

$ 9.85
$ 9.85
$14.60

State

Dogs
Spayed
Neutered
Unspayed/neutered
Kennel/Board Fee

$ 20.00

$
$
$

0.15
0.15
0.40

$

1.75

$20/inpound
$20/day

Late Fee - Per Dog
December 1 - March 31
April 1 - May 31
June 1 - November 30
Multiple Dog Licenses
(up to 12 dogs)

$
$ 20.00
$ 30.00

$ $20.00
$30.00

$ 75.00

$73.25

$
$ 25.00
$ 50.00

$ $25.00
$50.00

$150.00
$250.00
$500.00
$50.00
$50.00
$50.00
$50.00
$50.00
$50.00
$50.00
$50.00
$50.00

$150.00
$250.00
$500.00
$50.00
$50.00
$50.00
$50.00
$50.00
$50.00
$50.00
$50.00
$50.00

Late Fee Multiple Dogs
December 1 - March 31
April 1 - May 31
June 1 - November 30
Facility Fees
(1) Breeding Facility
Tier 1
Tier 2
Tier 3
(2) Kennel Permits
(3) Pet Shop Permits
(4) Riding Stable Permits
(5) Auction Permits
(6) Zoological Park
(7) Circus Permits
(8) Grooming Shop Permits
(9) Petting Zoo Permits
(10) Guard Dog Training Center Permits

Page 9

Page 37 of 91

SAWYER COUNTY FORESTRY DEPARTMENT
Charge

County
Share

Township
Share

Firewood/Wood Residue Permit
(2 sites per permit)

$ 10.00

$10.00

Christmas Tree Permit
Max of 3 trees per permit

$

5.00

$ 4.50

$

0.50

Individual Use Permit

$ 10.00

$ 9.00

$

1.00

Seller's Permit

$ 50.00

$45.00

$

5.00

Camping Permit
(max of 10 days per permit)

$

7.00

$ 7.00

Per Night, Unit

Low Use Access Permit
(good for 5 years)

$ 25.00

$25.00

Bough Cutting Permit

Disability Permit
(to use motorized vehicles in
closed areas of Sawyer County
Forest)
Pavilion Reservation at
Hatchery Creek Park

Free

$ 50.00

See terms and conditions on permit
application

$ 50.00

Day

Page 10

Page 38 of 91

SAWYER COUNTY HIGHWAY
Permit Fees

Adopted February 2024, Resolution #24-9

Right-of-Way
Wood
Driveway
Hauling
Hauling (Waste Hauler-1 time-Seasonal)
Utility
Application & Review Fee*
Fee Per Inspection**
Open Cuts Across Paved Roadways***

$ 25.00
$ 25.00
$ 50.00
$ 50.00
$ 500.00
$ 50.00
$ 100.00
$ 350.00

*Permit not required for trimming & brushing operations
**Fee per inspection – there shall be no charge for final site inspection.
If, however, the right-of-way has not been property restored at the time of
inspection and additional inspections are required, a $100.00 fee shall be charged
for each subsequent inspection until the right-of-way has been successfully
restored
***Open cuts will require a restoration agreement between the utility and the Highway
Department in addition to the permit fee.

Copies
One Sided

Charge
8 1/2 x 11
8 1/2 x 14
11 x 14
Ledger Sized

$
$
$
$

0.25
0.25
0.35
1.00

8 1/2 x 11
8 1/2 x 14
11 x 14

$
$
$

0.35
0.35
0.50

Reproduction of Recorded Tape

$

5.00

Per Tape

Fax Fee

$
$

1.00
0.25

Page

Two Sided

Engineer Copy
14 x 16
18 x 24
24 x 36
36 x 36
36 x 42
County-Wide Road Map
911 Township Maps
Northwoods Beach

$ 0.67
$ 1.25
$ 2.00
$ 4.00
$ 6.00
$ 7.00
$ 10.00
$ 7.00
$ 4.00

Per Sq Ft

Page 11

Page 39 of 91

SAWYER COUNTY HIGHWAY
Computer Color Print
11 x 17
Color 911 Maps
Color Zone District Map

$
$

3.50
3.50

Blue Prints
14 x 16
18 x 24
30 x 30

$
$
$

1.00
2.00
3.00

Plotter Generated Color
Zone District Map
911 Map
County-Wide Road Map

$ 15.00 Per Township
$ 15.00 Per Township
$ 25.00

Plotted Color Maps
Line and Vector Drawings
24 x 24
24 x 36
36 x 36
36 x 42

(mr = mapping rate)
$ 4.00 Plus mr/hr
$ 8.00 Plus mr/hr
$ 12.00 Plus mr/hr
$ 14.00 Plus mr/hr

Custom Plotting
Digital Orthophotography and Solid Fill Drawing

$

Mapping Rate

$ 30.00 Per Hour

Digital Format
Digital Data

2.10 Per Sq Ft Plus mr/hr

$ 15.00 Minimum Charge
$ 0.15 Per Megabyte

Digital Orthophotography

$ 25.00 Base Per Township

Compact Disc

$

2.00

Entire County (License Required)
Mr Sid 1 CD, Tiff 8 CD's
911 Layer With Roads on CD

$ 950.0
$ 12.50

24 x 36 Glossy printed Ortho Photo

1" = 400'

$ 30.00

24 x 36 Matte Printed Ortho Photo

1" = 400'

$ 30.00

Page 12

Page 40 of 91

SAWYER COUNTY HEALTH AND HUMAN SERVICES
Behavioral Health Services Fees
OWI Assessment
AODA/MH Intake Counseling Session
AODA/MH Hourly Session
No Show/Late Cancellation Fee
Victim Impact Panel
Out of County Additional Fee
ADOA/MH session (30 mins.)
Ammend Driver's Safety Plan

Charge
$
$
$
$
$
$
$
$

250.00
200.00
150.00
50.00
50.00
50.00
75.00
50.00

Drug Test Fees
Drug Test

$

20.00

Public Health
Sharps Container Disposal Fee

$9.00

Reproductive Health
New Client (15 min
New Client (30 min
Established Client (5 min
Established Client (10 min
Established Client (20 min
Established Client (30 min
Non-Med FP Education
Method by Mailer
Water Tests
Coliform Bacteria
Nitrate
Arsenic
(Single Metal)
Basic Homeowners Package
Metal Package
Comprehensive Homeowners Package
Bottle Replacement for each bottle

Per Pound

$
$
$
$
$
$
$

156.50
240.80
49.10
121.20
196.80
279.70
117.00
$ 77.00

$
$
$
$
$
$
$

30.00
50.00
50.00
75.00
100.00
150.00
1.00

$140.40

Page 13

Page 41 of 91

SAWYER COUNTY HEALTH AND HUMAN SERVICES
Reproductive Helth Supplies
OCP (Birth Control)
Birth Control Pill (Monthly)
$
45.00
Depo (Varies by Shipment) (Birth Control Shot)
$
11.00
$85.50
Fee is established by 340B - varies by shipment)
$162.23 per month
Nuva Ring (Price Varies by Current Shipment)
$7.00 / $9.00
Birth Control Vaginal Ring
Fee is established by 340B - varies by shipment)
Azithromycin 1g
$
30.00
Ceftriaxone 250 mg 1m
$
30.00
EPT (Expedited Partner Therapy)
$
30.00
$
30.00
Metronidazole 2g
Emergency Contraception
$30.00/$45.00
$40.00
$
0.90
Male Condoms
$
4.80
Female Condoms
Reproductive Health Tests
Dipstick UA
CT, GC, Trich
Pregnancy Test
Hemoglobin
HIV-1, HIV-2 Combo (Blood)
Lab Handling Fee
Copies

$
$
$
$
$
$

8.00
NC
19.40
5.30
30.90
8.40
0.25

Per Page

The fees below were approved by the Board of Supervisors January 20, 2022 but they are in policy and
Court Report (Uncontested) Investigation and Assessment
$ 452.00
Court Report (Contested) Investigation and Assessment
$ 952.00
Petition - Chapter 55 Assessment and Preparation
$ 476.00
Petition Successor Guardianship
$ 167.00
Petition – Chapter 54 Assessment and Preparation
$ 571.00
Petitions for Guardianship and Protective Placement
$ 333.00
Petition on Conversion from Chapter 51 to Chapter 55 $ 476.00
Mileage expense if ward is located outside of county
IRS Annual Standard Rate
Completion of Comprehensive Court Assessment
$125 per hour

Page 14

Page 42 of 91

Licensing Fees (through March 31, 2024)

Facility/License Type

Annual License
Fee
Pre-inspection Fee Re-inspection Fee

Second &
Subsequent Reinspection Fee

Late Fee

Operating without a
License Fee

Special Condition
Inspection Fee

Duplicate License
Fee

Bed and Breakfast Establishments
155

300

128

170

85

749

175

15

Tourist Rooming House

155

300

128

170

85

749

175

15

Hotel / Motel

5 - 30 Rooms

240

480

218

290

85

749

175

15

Hotel / Motel

31 - 99 Rooms

325

665

300

400

85

749

175

15

Hotel / Motel

100 - 199 Rooms

410

795

379

505

85

749

175

15

Hotel / Motel

200 + Rooms

565

1185

525

700

85

749

175

15

Campgrounds (1 - 25 sites)

205

380

180

240

85

749

175

15

Campgrounds (26 - 50 sites)

290

565

263

350

85

749

175

15

Campgrounds (51 - 100 sites)

355

700

319

425

85

749

175

15

Campgrounds (101 - 199 sites)

410

830

375

500

85

749

175

15

Campgrounds (200 + sites)

475

965

435

580

85

749

175

15

Recreational or Educational Campgrounds
Safety, Maintenance and Operation of
Public Swimming Pool

585

1200

540

720

85

749

175

15

Pool/Hot Tub

175
205
290

150

75

50

85

749

175

15

175

75

50

85

749

175

15

250

125

50

85

749

175

15

125
265
380
625
200
125
95

130

98

130

85

749

175

15

320

240

320

85

749

175

15

470

353

470

85

749

175

15

770

578

770

85

749

175

15

0

0

0

85

749

175

15

165

98

130

85

749

175

15

0

0

0

85

749

175

15

510

0

0

0

0

0

0

0

290

0

0

0

0

0

0

0

790

350

450

450

137

100

175

15

305

250

190

190

53

100

175

15

220

150

190

190

38

100

175

15

75
55

125

90

90

12

100

175

15

100

90

90

9

90

175

15

Bed and Breakfast Establishments
Lodging

Campgrounds

Recreational and Educational Camps

Water Attraction
Water Attraction with up to 2 pools slides
Restaurants
Prepackaged Restaurant
Simple Restaurant
Moderate Restaurant
Complex Restaurant
Temporary Restaurant
Mobile Restaurant Base w/out food prep
Additional Area
DPI Schools

Production
Satellite
Retail Food Establishments
Food Sales of $1,000,000 and processes
potentially hazardous food
Food Sales of $25,000 but less than
$1,000,000 and processes potentially
hazardous food
Food Sales of at least $25,000 and is
engaged in food processing, but does not
process potentially hazardous food
Food sales of less than $25,000 and is
engaged in food processing
Does not engage in food processing

Last Updated: April 1, 2020

Page 15

Page 43 of 91

Licensing Fees (effective April 1, 2024)
Facility/License Type

Annual License
Fee
Pre-inspection Fee Re-inspection Fee

Bed and Breakfast Establishments
B and B Establishments
250
Lodging
Tourist Rooming House
250
Hotel / Motel 5 - 30 Rooms
270
Hotel / Motel 31 - 99 Rooms
365
Hotel / Motel 100 - 199 Rooms
465
Hotel / Motel 200 + Rooms
640
Campgrounds
Campgrounds (1 - 25 sites)
230
Campgrounds (26 - 50 sites)
325
Campgrounds (51 - 100 sites)
400
Campgrounds (101 - 199 sites)
465
Campgrounds (200 + sites)
535
Recreational and Educational Camps
Rec and Ed - Simple
640
705
Rec and Ed - Simple with Hospital
Rec and Ed - Moderate
690
825
Rec and Ed - Moderate with Hosp
Rec and Ed - Complex
745
930
Rec and Ed - Complex with Hospit
Public Pools and Water Attractions
Pool - Simple
260
Pool - Simple with Features
435
Pool - Moderate
390
Pool - Moderate with Features
565
Pool - Complex
490
Pool - Complex with Features
660
RETAIL FOOD - SERVING MEALS (RESTAURANT)
RF-SM - Prepackaged
140
RF-SMs - Simple
300
RF-SM - Moderate
430
RF-SM - Complex
705
RETAIL FOOD - SERVING MEALS (Transient)
RF-Tran - TCS
225
RRF-Trans - Prepackaged
60
RF-Trans - Non-TCS
80
RETAIL FOOD - SERVING MEALS (Mobile)
RF-SMM - Prepackaged
140
RF-SMM - Simple
300
RF-SMM - Moderate
430
RF-SMM - Complex
705
RF-SMM - No Prep
60
RF-SMM - Simple
300
RF-SMM - Moderate
430
RF-SMM - Complex
705
Additional Area
105
DPI Schools
DPI School - Production
575
DPI School - Satellite
325
Retail Food - Not Serving Meals
RF-NSM - Complex
890
RF-NSM - Moderate
345
RF-NSM - Simple TCS
250
RF-NSM-Simple Non-TCS
80
RF-NSM - Prepackaged
60

After 1st Reinspection Fee

Late Fee

Tier 1: Operating
Without a License
Tier 2: Operating
Special Condition
Fee
without a License Fee
Inspection Fee

390

150

200

50

250

750

200

390
625
865
1035
1540

150
150
150
150
150

200
200
200
200
200

50
55
75
95
130

250
250
250
250
250

750
750
750
750
750

200
200
200
200
200

495
735
910
1080
1255

150
150
150
150
150

200
200
200
200
200

45
65
80
95
110

250
250
250
250
250

750
750
750
750
750

200
200
200
200
200

1275
1405
1380
1655
1485
1860

150
150
150
150
150
150

200
200
200
200
200
200

130
145
140
165
150
190

250
250
250
250
250
250

750
750
750
750
750
750

200
200
200
200
200
200

260
435
390
565
490
660

150
150
150
150
150
150

200
200
200
200
200
200

55
90
80
115
100
135

250
250
250
250
250
250

750
750
750
750
750
750

200
200
200
200
200
200

170
420
615
1005

150
150
150
150

200
200
200
200

30
60
90
145

250
250
250
250

750
750
750
750

200
200
200
200

0
0
0

150
150
150

200
200
200

45
25
25

250
250
250

750
750
750

200
200
200

170
420
615
1005
130
420
615
1005
0

150
150
150
150
150
150
150
150
150

200
200
200
200
200
200
200
200
200

30
60
90
145
25
60
90
145
25

250
250
250
250
250
250
250
250
250

750
750
750
750
750
750
750
750
750

200
200
200
200
200
200
200
200
200

0
0

0
0

0
0

115
65

0
0

0
0

200
200

455
325
195
165
130

150
150
150
150
150

200
200
200
200
200

180
70
50
25
25

250
250
250
250
250

750
750
750
750
750

200
200
200
200
200

Fees Effective April 1, 2024

Page 16

Page 44 of 91

Page 17

Page 45 of 91

SAWYER COUNTY LAND RECORDS
Photo Copies

Charge

One Sided
8 1/2 x 11
8 1/2 x 14
11 x 14

$ 0.25
$ 0.25
$ 0.35

Page
Page
Page

8 1/2 x11
8 1/2 x 14
11 x 14

$ 0.35
$ 0.35
$ 0.50

Page
Page
Page

14 x 16
18 x 24
24 x 36
36 x 36
36 x 42
36 x 48
Northwood's Beach
Odd Sized Paper

$ 1.50
Page
$ 2.50
Page
$ 5.00
Page
$ 6.00
Page
$ 7.00
Page
$ 8.00
Page
$ 5.00
Page
Round up to the next page size

Two Sided

Large Format Copier

Printed Map Products
(cr = custom rate)
18 x 24
24 x 24
24 x 36
36 x 36
36 x 42
Custom Page Size
Custom Project Hourly Rate (cr/hour)

$ 6.00
$ 8.00
$12.00
$18.00
$27.00
$ 2.00
$30.00

Plus cr/hour
Plus cr/hour
Plus cr/hour
Plus cr/hour
Plus cr/hour
Per Sq. foot, plus ch/hour

Page 18

Page 46 of 91

SAWYER COUNTY LAND RECORDS
Printed Map Products - Continued
Orthophotography & Plat Book
8 1/2 x 1email & counter
8 1/2 x 1email & counter
11 x 17 email & counter
Postal mailing
24 x 36 Orthophotography on photo paper

$ 1.00
$ 1.25
$ 2.00
$ 0.50
$ 30.00

Digital Format - Add material costs to all projects
Materials cost
1 CD
1 DVD

$
$

Orthophotography
Raphy or GIS Data

Page
Page
Page
Page
Page

2.00
3.00

$30/hr, $10 min. charge

Page 19

Page 47 of 91

SAWYER COUNTY LAW ENFORCEMENT
Charge
Copies
Open Records

$

0.25

CD

$

5.00

Paper Service

$

75.00

Alarms

$

25.00

Huber Fee

$

119.00

Booking Fee - Jail

$

25.00

Daily Inmate Fee (Setenced inmates)

$

20.00

Urine Analysis

$

10.00

Event Coverage/Building Moves

$

65.00

Page

Week

Hourly

Page 20

Page 48 of 91

SAWYER COUNTY REGISTER OF DEEDS
Real Estate

Charge

Statute

Recorded Documents
59.43(ar)
Plats
59.43(a1)(h)
Transportation Plat & Amendment59.43(ar)
Transfer Fee

$
$
$

30.00
50.00
25.00
0.20%

Vital Records
Birth
Death
Marriage
Divorce

Additional
Copies
$ 3.00
$ 3.00
$ 3.00
$ 3.00

69.22(1)
69.22(1)
69.22(1)
69.22(1)

$
$
$
$

20.00
20.00
20.00
20.00

59.43(2)(B)
Ordinance
Ordinance
Ordinance
59.43(2)(b)

$
$
$
$
$

2.00 $1.00 add 'l page
0.25 Page
0.25 Page
1.00
1.00

Copies
Real Estate Copies
Reports
Tax Statements
Fax
Certified Stamp
Online Services
Laredo (public)
Authorized Credit card
Laredo External Users

$
$

Official Records Online
Tapestry

$
$

Free
1.50 PNP keeps
85.00 Minimum Monthly
plus .50 page/print
2.50 Per vital record
500.00 Average per month

Page 21

Page 49 of 91

SAWYER COUNTY SURVEYOR
The items and amounts described below are PAYMENTS (outgoing) as bounties to remonumentation, reestablish, or
set set new references for corners

Payment
$

300.00

$

200.00

Fee will be paid for each corner perpetuated for which there is an
$
existing U.S. Public Land Survey Monument Record on file, there is an
existing monument in good condition, and new references need to be

150.00

Fee for each government corner perpetuated or reestablished for
which there is no U.S. Public Land Survey Monument Record on file.
Fee will be paid for each corner perpetuated for which there is an
existing U.S. Public Land Survey Monument Record on file, there are
existing references, and a new monument needs to be set.
Tax Deed

Payment will be made while funds are available on a first come first served basis.
The completed U.S. Public Land Survey Monument Record along with an invoice shall be submitted to
the Sawyer County Surveyor
Approval for payment will be made by the County Surveyor
The County Surveyor reserves the right to deny application or payment for remonumentation, if the
applicant has failed to provide information to substantiate a reasonable corner position.

Page 22

Page 50 of 91

SAWYER COUNTY TREASURER
Charge
Returned Check Fee

$

35.00

Delinquent Tax Listing

$

50.00

Copy/Research

$

0.25

Tax Deed
Advertising Fee
Mailing, Mowing/Upkeep, Advertising, etc
Tax Deed Expense

$
10.00
Actual Cost
$
70.00

Preference to Previous Owner
Administration Fee

$

200.00

Page 23

Page 51 of 91

SAWYER COUNTY ZONING DEPARTMENT
Land Use Permits - Industrial Structures:
New industrial related establishments
Plus $5.00 per $1,000 cost of Construction
Additions/alterations to existing industrial buildings
Plus $5.00 per $1,000 cost of Construction
Accessory buildings for existing industrial property
Plus $5.00 per $1,000 cost of Construction

Charge
$
250
$

150

$

150

$
$
$
$
$

25
50
100
200
500

$

250

$

150

$

150

Telecommunications Facility
New Construction or Substantial Modification (Class 1 Collocation)
Class 2 Collocation

$
$

3,000
500

Certified Soil Tests
Review and filing fee for all certified soil tests

$

50

$

400

$
$
$
$

100
150
50
100

$

30

$

125

Land Use Permits - New Business Fees (in existing building):
Home Occupation
New Small Business, up to 10 employees and up to 3,000 Sq. Ft. Floor Area
New Business, 10-20 employees, and up to 5,000 square feet
New Business over 20 employees, and up to 10,000 square feet
New Business over 20 employees, over10,000 square feet
Land Use Permits - New Commercial Building:
New Commercial Building - Plus $5.00 per $1,000 cost of construction
Additions/alterations to existing commercial buildings
Plus $5.00 per $1,000 cost of construction
Accessory buildings for existing commercial property
Plus $5.00 per $1,000 cost of construction

Sanitary Permits
Conventional, holding tanks, mounds, at-grade and in-ground pressure
or other SBD6398 systems ($100.00 State/$300.00 County)
Reconnection/Connection permit or other County Permit
Privies (sealed vault or pit type) or other Non-Plumbing Sanitary Permit
Revision/Transfer fee (plumber to plumber, owner to owner, site change)
Renewal fee (one year)
Register of Deeds
*Recording Fee-Sawyer County Register of Deeds (subject to change):
POWTS Maint. Agreement for Holding Tanks and Aerobic
Treatment Unit Servicing Contracts, **FLAT FEE
Wisconsin Fund Grant Program - site inspection and filing

Page 24

Page 52 of 91

SAWYER COUNTY ZONING DEPARTMENT
Wind Energy Systems Types
Personal and Small
Large

$ 75.00
$ 500.00

Manure Storage Permit
Manure Storage Closure

$1 / AU
$0

New Mining Pit - also requires Conditional Use Application fee

$ 200.00

Rezone Applications - Public Hearing filing fee
Refilling Fee ( If application needs to be republished)

$ 500.00
$ 150.00

Conditional Use Applications - Public Hearing filing fee + appl. Permit fee if approve
Conditional Use Renewal Fee and Special Events Fee
Refilling Fee (If application needs to be republished)

$ 350.00
$ 300.00
$ 150.00

Zoning Ordinance Book

$

Variance Applications
Board of Appeals
Administrative Appeals Application or Appeals of Zoning Committee Decisions
Refilling Fee (If application needs to be republished)
Writ Preparation - (plus $0.25 per page copy fee)

$ 750.00
$ 750.00
$ 150.00
$30/hr

Property Inspection - (Contact the Zoning Office for details)

$

County Plat - ($100.00 Zoning/$400.00Technical) plus ($3.00 Zoning/$27.00 Technical) for
each lot over eight (8) (May also require Conditional Use Application fee)

$ 500.00

Sign Permits
Class C and Class E
Class D (Billboards)

15.00

75.00

$ 75.00
$ 250.00

Certified Survey Map Review - $100.00 per map plus $50.00 per lot (25% Zoning/75% Technical)
State Platted Subdivisions - preliminary
Filing fee and review plus $30.00 per lot ( may also require Conditional Use Application fee)
Field inspection - per day
911 Applications
New sign
Replacement sign
(2) Temporary Guest Quarters Sign (Yellow Fire Number Sign)
Land Use Permits - For Principal Structures (Dwellings):

$ 500.00
$ 100.00

$ 125.00
$ 100.00
$ 100.00

Dwellings: Onsite constructed, manufactured, and mobile homes. Fee is based on total square footage of habitable
area. Includes basement, second story, third story and loft.

Page 25

Page 53 of 91

SAWYER COUNTY ZONING DEPARTMENT
Do not include open decks, roofed or screened-in porches, unheated entryways, breezeways they are considered
accessory structures. Detached or attached garages use Accessory Building fee chart.
Square Footage
Primary
Addition/
Structure
Alteration
$
75
100 to 199 sq. ft.
$100 temp. guest structure only
$
100
200 to 349 sq. ft.
$150 temp. guest structure only
$
125
350 to 499 sq. ft.
$200 temp. guest structure only
500 to 999 sq. ft. min. prinipal structure
$
250
$
150
1,000 to 1,499 sq. ft.
$
300
$
175
1,500 to 1,999 sq. ft.
$
350
$
200
2,000 to 2,499 sq. ft.
$
400
$
225
2,500 to 2,999 sq. ft.
$
450
$
250
3,000 to 3,499 sq. ft.
$
500
$
275
3,500 to 3,999 sq. ft.
$
550
$
300
4,000 to 4,499 sq. ft.
$
600
$
325
4,500 to 4,999 sq. ft.
$
650
$
350
5,000 to 5,499 sq. ft.
$
700
$
375
5,500 to 5,999 sq. ft.
$
750
$
400
6,000 to 6,499 sq. ft.
$
800
$
425
6,500 to 6999 sq. ft.
$
850
$
450
7,000 to 7,499 sq. ft.
$
900
$
475
7,500 to 7,999 sq. ft.
$
950
$
500
8,000 to 8,499 sq. ft.
$ 1,000
$
525
8,500 to 8,999 sq. ft.
$ 1,050
$
550
9,000 to 9,499 sq. ft.
$ 1,100
$
575
9,500 to 9,999 sq. ft.
$ 1,150
$
600
Add $50.00 per 499 square feet.
Land Use Permits - For Accessory Structures and Buildings:
Fees for decks, porches and patios may combine square footage for project on same permit.
Other garages/sheds are calculated as separate fees and projects. (Fee amount includes
additions/alterations to accessory buildings)
100 square feet to 199 square feet (also fee for storage sheds on vacant land up to 144 sq ft)
200 square feet to 349 square feet
350 square feet to 499 square feet
500 square feet to 999 square feet
1,000 square feet to 1,499 square feet
1,500 square feet to 1,999 square feet
2,000 square feet to 2,499 square feet
2,500 square feet to 2,999 square feet (Add $50 per 499 square feet.)
Boat House Permit
Includes Grading Permit
Minor Grading Permit
See Section 8.21 S.C. Shoreland-Wetland Ordinance
Filling, Grading, Land use as a separate use (Grading more than
10,000 sq. ft. up to 1 Acre
Other/Miscellaneous (Blacktop, pavement, regrind surfacing)
Shoreline Restoration Project

$
$
$
$
$
$
$
$
$
$

50
75
100
150
200
250
300
350
375
100

$
$
$

300
75
75

SAWYER COUNTY ZONING DEPARTMENT
Page 26

Page 54 of 91

Photocopies black & white Add $.75 more for color
8 1/2 x 11 (1-sided)
8 1/2 x 11 (2-sided)
8 1/2 x 14 (1-sided)
8 1/2 x 14 (2-sided)
11 x 14 (1-sided)
11 x 14 (2-sided)
Ledger
Reproduction of Recorded Tapes - Requester provides tapes
Fax & Scan: $1.00 for sending/receiving plus $0.25 per additional page

$0.25
$0.35
$0.25
$0.35
$0.35
$0.50
$1.00
$5.00 each
$1.00 + $0.25

The following fees are based on the Sawyer County Public Records Fee Schedule.
All fees are double the amount for action conducted prior to receiving permit.

Page 27

Page 55 of 91

SAWYER COUNTY VETERANS DEPARTMENT
Round Trip Transportation to the Minneapolis VA Hospital

35.00

Page 28

Page 56 of 91

SAWYER COUNTY PUBLIC RECORDS REQUEST FEE SCHEDULE – 2024
"An authority may impose a fee upon the requester of a copy of a record which may not exceed the
actual, necessary and direct cost of reproduction and transcription of the record, unless a fee is
otherwise specifically established or authorized to be established by law." Wis. Stat. § 19.35(3)(a).
Sawyer County establishes its fees based on the cost of materials involved, the staff time involved, and
postage. Staff time is calculated based on the pay rate of the lowest paid employee able to fulfill the
request. For clerical only requests, the hourly pay rate will be $23.06. For requests exceeding clerical
needs, pay rate will be calculated using actual hourly rate of employee plus benefits of the lowest paid
staff capable of performing the task. It is assumed that staff time on electronic tasks and processing

Location of Records – No charges will be made for time locating records unless it is anticipated that
the cost of staff time to locate the records will exceed $50.00. If location costs are charged, they may
be added to the record production costs listed below.
Inspection of Records without Copies – If a requester wishes to examine records in the departmental
offices but does not choose to obtain copies, there will be no charge unless there are more than a
total of two hours of staff time devoted to locating the records.
Paper Copies of Paper Records – If a requester seeks paper copies of a paper record on a standard,
business-sized sheet, the fee is $0.25 per page for black-and-white copies, reflecting the cost of
materials. If staff time is more than the assumed five minutes to print the copies, it will be charged at
$1.92 for each five-minute increment, which is based on the pay rate of the lowest paid staff capable
of performing the task. If mailed, actual postage cost may be added.
Paper Copies of Digital Records – If a requester seeks paper copies of an electronic record, on a
standard, business-sized sheet, the fee is $0.25 per page for black-and-white copies, reflecting the cost
of materials. If staff time is more than the assumed five minutes to print the copies, it will be charged
at $1.92 for each five-minute increment, which is based on the pay rate of the lowest paid staff
capable of performing the task. If mailed, actual postage costs may be added.
Paper Records to Digital Copies via E-mail Attachments – If a requester seeks digital copies via e-mail
of a paper record, the fee is $0.25 per page, plus $1.92, reflecting the assumed staff time involved to
scan the document, attach it, and e-mail it. If staff time is more than the assumed five minutes, it will
be charged at $1.92 for each five-minute increment, which is based on the pay rate of the lowest paid
staff capable of performing the task.
Digital Records to Digital Copies via E-mail Attachments – If a requester seeks digital copies via e-mail
of a digital record, the fee is $1.92, reflecting the assumed staff time involved to attach the document
and e-mail it and is based on the pay rate of the lowest paid staff capable of performing the task.

Page 29

Page 57 of 91

Digital Records to Digital Copies via Physical Medium – If a requester seeks digital copies via physical
medium, the fee per thumb drive is $5.00 for 64GB or under, and $10.00 for 128GB. In addition, there
will be a charge of $1.92 reflecting the assumed staff time involved in making the copies, which is
based on the pay rate of the lowest paid staff capable of performing the task. If staff time is more than
the assumed five minutes, it will be charged at 1.92 for each five-minute increment. For requests
requiring additional skill or capabilities to perform the task, the pay rate will be calculated using actual
hourly rate of employee plus benefits of the lowest paid staff capable of performing that advanced
task. If mailed, actual postage costs may be added. Other media will be based on the actual cost of the
medium. The requester may not provide its own medium based of safety and security concerns.
Conversion of File Format – If the requester seeks a digital record in a file format other than the one
in which it is maintained by the County, staff time for reproduction in the preferred format will be
charged at $23.06 per hour.
Requests to Law Enforcement for Audio and Video Records – Subject to 2023 Wisconsin Act 253,
creating Wis. Stat. §§ 19.35 (3)(h), the Sheriff’s Department may impose a fee upon a requester for
the actual, necessary, and direct cost of redacting, whether by pixelization or other means, recorded
audio or video content to the extent redaction is necessary to comply with applicable constitutional,
statutory, or common law. The ability to charge a fee is subject to the provisions as written in Wis.
Stat. §§ 19.35 (3)(h).
Prepayment – If it is anticipated that the fees will exceed $5.00, the County may request prepayment,
if over $50.00 the County will require prepayment.
Minimum Fee – No fees will be assessed if the total cost of the request is less than $5.00. Therefore, in
many instances, assuming the staff time is no more than five minutes and there are no postage or
copy costs, many record requests will be fulfilled at no cost to the requester.

Page 30

Page 58 of 91

Budget Year 2025
Capital Purchases through Debt Issue
IT - Wireless Access Point Upgrade
IT - New Surveillance Cameras
Maintenance - Jail Huber Roof
Maintenance - Huber Air Handler & AC
Maintenance - Huber Windows
Maintenance - Oasis Roof
County Fair - Main Gate Security Fencing
County Fair - Animal Barn Lighiting
Law Enforcement - Sheriff- UTV
Law Enforcement - Sheriff- Tasers
Law Enforcement - Squads and Setup (5)
Law Enforcement - Toughbooks for Squads
Airport - Various State Project Match
Zoning-Tiger Dam Inspection
Zoning-Zoning Ordinance Rewrite
Zoning-Fishtrap Dam Repair/Replacement
Forestry - Admin 3/4 Ton Truck
Highway - 1 Ton Dump Patrol Truck
Highway - Tri-Axil Truck Body
Highway - Tandem Axil Truck Body
Highway - Sand Screener
Highway - Mastic Kettle 400 Gallon
Highway - Commissioner Vehicle
Highway - County Highway Construction
Highway - County Hwy B
Highway - County CC Bridge
Requested CIP
Revenue Sources
Sale of Assets - Squads
Airport CIP Fund Balance Applied
State DNR Dam Grant
Transfer from Resource Development Fund
LRIP Funds
Sale of Highway Equipment
Total Revenue Sources
CIP Debt Issue

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

25,000
25,000
120,000
60,000
165,000
38,000
7,500
2,500
40,000
200,000
385,000
13,878
160,000
4,000
15,000
800,000
57,000
100,000
150,000
180,000
120,000
100,000
50,000
30,837
215,545
99,200
$ 3,163,460

$
$
$
$
$
$

20,000
110,000
400,000
400,000
100,000
130,000
$ 1,160,000

$ 2,003,460

Page 59 of 91

SAWYER COUNTY
FULL TIME EQUIVALENTS (FTE)
Approved
Requested
2024 Changes
2025

ADMINISTRATION
CLERK OF COURT
CRIMINAL JUSTICE
CORONER
MEDICAL EXAMINER
COUNTY CLERK
INFORMATION TECHNOLOGY
TREASURER
DISTRICT ATTORNEY
VICTIM WITNESS
REGISTER OF DEEDS
LAND RECORDS
FORESTRY
LAND/WATER CONSERVATION
SURVEYOR
UW EXTENSION
DOG POUND
CODE ENFORCEMENT
ZONING
MAINTENANCE
SHERIFF
REC OFFICER
TRIBAL LAW ENFORCEMENT
JAIL
DISPATCH
AMBULANCE
EMERGENCY MANAGEMENT
HIGHWAY
AIRPORT
CHILD SUPPORT
VETERANS
HUMAN SERVICES

5.00
8.60
1.00
2.00
2.00
3.00
2.40
1.00
2.00
3.00
5.00
2.00
2.00
0.40
1.00
5.00
6.50
24.00
2.00
19.00
7.00
24.25
0.75
23.50
0.50
4.00
2.00
45.90

Total

204.80

1.00
1.00

(0.50)

1.50

5.00
8.60
1.00
2.00
2.00
3.00
2.40
1.00
2.00
3.00
5.00
2.00
2.00
0.40
1.00
6.00
6.50
25.00
2.00
19.00
7.00
24.25
0.75
23.50
4.00
2.00
45.90
206.30

Page 60 of 91

2025 PAY STRUCTURE - STEP PLAN
Minimum
87.5%
88.75%
90.0%
GRADE
1
2
3
S
$42.62
$43.23
$43.84
R
$39.82
$40.39
$40.96
Q
$37.98
$38.52
$39.06
P
$36.15
$36.66
$37.18
O
$34.28
$34.77
$35.26
N
$32.43
$32.89
$33.35
M
$30.57
$31.01
$31.45
L
$28.71
$29.12
$29.53
K
$26.85
$27.23
$27.61
J
$24.99
$25.35
$25.70
I
$23.14
$23.47
$23.80
H
$21.29
$21.59
$21.90
G
$19.43
$19.71
$19.99
F
$17.66
$17.91
$18.16
2025 PAY STRUCTURE - STEP PLAN
Minimum
87.5%
88.75%
90.0%
GRADE
1
2
3
S
$42.20
$42.80
$43.41
R
$39.43
$39.99
$40.55
Q
$37.60
$38.14
$38.67
P
$35.79
$36.30
$36.81
O
$33.94
$34.43
$34.91
N
$32.10
$32.56
$33.02
M
$30.27
$30.70
$31.13
L
$28.43
$28.83
$29.24
K
$26.58
$26.96
$27.34
J
$24.75
$25.10
$25.45
I
$22.91
$23.23
$23.56
H
$21.08
$21.38
$21.68
G
$19.24
$19.52
$19.79
F
$17.48
$17.73
$17.98

7/1/2025
91.25%
4
$44.45
$41.53
$39.60
$37.70
$35.75
$33.82
$31.88
$29.94
$28.00
$26.06
$24.13
$22.20
$20.27
$18.41

92.5%
5
$45.06
$42.10
$40.15
$38.21
$36.24
$34.28
$32.32
$30.35
$28.38
$26.42
$24.46
$22.51
$20.54
$18.67
1/1/2025

91.25%
4
$44.01
$41.12
$39.21
$37.32
$35.40
$33.48
$31.56
$29.65
$27.72
$25.81
$23.89
$21.98
$20.07
$18.23

92.5%
5
$44.61
$41.68
$39.75
$37.83
$35.88
$33.94
$32.00
$30.05
$28.10
$26.16
$24.22
$22.28
$20.34
$18.48

1% Increase
93.75%
6
$45.67
$42.67
$40.69
$38.73
$36.73
$34.74
$32.76
$30.76
$28.76
$26.78
$24.79
$22.81
$20.82
$18.92

95.0%
7
$46.27
$43.23
$41.23
$39.24
$37.22
$35.21
$33.19
$31.17
$29.15
$27.13
$25.12
$23.11
$21.10
$19.17

96.25%
8
$46.88
$43.80
$41.77
$39.76
$37.71
$35.67
$33.63
$31.58
$29.53
$27.49
$25.45
$23.42
$21.38
$19.42

97.5%
9
$47.49
$44.37
$42.32
$40.28
$38.20
$36.13
$34.07
$31.99
$29.91
$27.85
$25.78
$23.72
$21.65
$19.68

98.75%
10
$48.10
$44.94
$42.86
$40.79
$38.69
$36.60
$34.50
$32.40
$30.30
$28.20
$26.11
$24.03
$21.93
$19.93

100.0%
11
$48.71
$45.51
$43.40
$41.31
$39.18
$37.06
$34.94
$32.81
$30.68
$28.56
$26.44
$24.33
$22.21
$20.18

101.25%
12
$49.32
$46.08
$43.94
$41.83
$39.67
$37.52
$35.38
$33.22
$31.06
$28.92
$26.77
$24.63
$22.49
$20.43

Control
Maximum
102.50% 103.75% 105.00% 112.5%
13
14
15
$49.93
$50.54
$51.15
$54.80
$46.65
$47.22
$47.79
$51.20
$44.49
$45.03
$45.57
$48.83
$42.34
$42.86
$43.38
$46.47
$40.16
$40.65
$41.14
$44.08
$37.99
$38.45
$38.91
$41.69
$35.81
$36.25
$36.69
$39.31
$33.63
$34.04
$34.45
$36.91
$31.45
$31.83
$32.21
$34.52
$29.27
$29.63
$29.99
$32.13
$27.10
$27.43
$27.76
$29.75
$24.94
$25.24
$25.55
$27.37
$22.77
$23.04
$23.32
$24.99
$20.68
$20.94
$21.19
$22.70

96.25%
8
$46.42
$43.37
$41.36
$39.37
$37.34
$35.31
$33.29
$31.27
$29.24
$27.22
$25.20
$23.19
$21.17
$19.23

97.5%
9
$47.02
$43.93
$41.90
$39.88
$37.82
$35.77
$33.73
$31.68
$29.62
$27.57
$25.53
$23.49
$21.44
$19.48

98.75%
10
$47.63
$44.50
$42.43
$40.39
$38.31
$36.23
$34.16
$32.08
$30.00
$27.93
$25.85
$23.79
$21.72
$19.73

100.0%
11
$48.23
$45.06
$42.97
$40.90
$38.79
$36.69
$34.59
$32.49
$30.38
$28.28
$26.18
$24.09
$21.99
$19.98

101.25%
12
$48.83
$45.62
$43.51
$41.41
$39.27
$37.15
$35.02
$32.90
$30.76
$28.63
$26.51
$24.39
$22.26
$20.23

Control
Maximum
102.50% 103.75% 105.00% 112.5%
13
14
15
$49.44
$50.04
$50.64
$54.26
$46.19
$46.75
$47.31
$50.69
$44.04
$44.58
$45.12
$48.34
$41.92
$42.43
$42.95
$46.01
$39.76
$40.24
$40.73
$43.64
$37.61
$38.07
$38.52
$41.28
$35.45
$35.89
$36.32
$38.91
$33.30
$33.71
$34.11
$36.55
$31.14
$31.52
$31.90
$34.18
$28.99
$29.34
$29.69
$31.82
$26.83
$27.16
$27.49
$29.45
$24.69
$24.99
$25.29
$27.10
$22.54
$22.81
$23.09
$24.74
$20.48
$20.73
$20.98
$22.48

2% Increase
93.75%
6
$45.22
$42.24
$40.28
$38.34
$36.37
$34.40
$32.43
$30.46
$28.48
$26.51
$24.54
$22.58
$20.62
$18.73

95.0%
7
$45.82
$42.81
$40.82
$38.86
$36.85
$34.86
$32.86
$30.87
$28.86
$26.87
$24.87
$22.89
$20.89
$18.98

Page 61 of 91

1

Resolution

2
3
4

RESOLUTION TO ADOPT THE 2025 SAWYER COUNTY BUDGET AND 2024 PROPERTY TAX LEVY TO
BE COLLECTED IN 2025, THE 2025 COMPENSATION PLAN, THE 2025 AUTHORIZED EMPLOYEES,
THE 2025 FEE SCHEDULE AND THE 2025 CAPITAL IMPROVEMENT PLAN

5
6
7

WHEREAS, department administrators and overseeing committees, elected officials, the
Finance Committee and the County Administrator have met and determined the 2025 County
budget and 2024 tax levy to be collected in 2025; and,

8
9

WHEREAS, the Finance Committee recommends approval of the attached number of
authorized positions for 2025, Attachment A; and,

10
11

WHEREAS, the Finance Committee recommends approval of the attached fee schedule for
2025, Attachment B; and,

12
13

WHEREAS, the Finance Committee recommends approval of the attached Capital
Improvement Plan (CIP) for the budget year 2025 only; and,

14
15

WHEREAS, a public hearing has been held for interested citizens and taxpayers to voice
their opinions on the proposed budget and tax levy; and,

16
17

WHEREAS, the proposed budget has been published in the Sawyer County Record and
Gazette, and copies have been made available to the public.

18
19
20

THEREFORE, BE IT RESOLVED, that the Sawyer County Board of Supervisors adopts the 2025
Sawyer County budget and establishes the 2024 County levy on the taxpayers of Sawyer County in
the amount of $14,872,693 to be collected in 2025.

21
22
23

THEREFORE, BE IT FURTHER RESOLVED, that the Sawyer County Board of Supervisors
adopts the 2025 number of authorized positions by department, Attachment A, the 2025 fee
schedule by department, Attachment B, and the 2025 Capital Improvement Plan, Attachment C.

24

FISCAL IMPACT: Adopt the 2025 Sawyer County Budget and set the levy to be collected at
$14,872,693

26
27

Recommended for adoption by the Sawyer County Board of Supervisors, by the Sawyer
County Finance Committee this 7th day of November, 2024.

28
29
30

John Righeimer, Chair

Stacey Hessel, Vice Chair

Tom Duffy, Member

Jeff Hoehne, Member

31
32
33
34

Marc Helwig, Member

Page 62 of 91

Resolution No. 24-_________

RESOLUTION TO APPROVE BANK LOAN NOT TO EXCEED $2,003,460
WHEREAS, by the provisions of Section 67.12(12)(a) of the Wisconsin Statues, Sawyer County, Wisconsin
may issue promissory notes as evidence of indebtedness for any public purposes in the manner therein
prescribed; provided that this resolution must be approved by a vote of at least three-fourths of the
members-elect (as defined in Section 59.001(2m) of the Wisconsin Statutes) of the Sawyer County Board
of Supervisors (the “Board”); and,
NOW, THEREFORE, BE IT RESOLVED, by the Board, that the County borrow from Frandsen Bank & Trust
– Hayward, Wisconsin (the “Bank”), an amount not to exceed $2,003,460 (the “Loan”) for the purpose
of financing 2025 Capital Improvement Projects as referenced in the 2025 Sawyer County Budget
documents.
The Loan shall be evidenced by a promissory note payable to the Bank (the “Note”) dated as of its date
of issuance, which shall bear interest at a fixed rate of 4.57% per annum. Accrued interest shall be
payable each month at the time and place set forth in the Note. One payment of outstanding principal,
plus accrued but unpaid interest, shall be due at maturity, on or before April 1, 2025. The Note shall be
issued and delivered in a form and substance acceptable to the County.
BE IT FURTHER RESOLVED, that there shall be raised and there is levied upon all taxable property, within
Sawyer County, Wisconsin, a direct annual tax sufficient in amount to pay, and for the for the express
purpose of paying, interest and principal on the Note as it becomes due. Pursuant to Section
67.12(12)(ee) of the Wisconsin Statutes, the County may not repeal such levy or in any way obstruct the
collection of the tax until all such payments have been made or provided for.
BE IT FURTHER RESOLVED, that no money obtained by Sawyer County by the Loan from the Bank may
be applied or paid out for any purpose except financing 2025 Capital Improvement Projects as
approved by this resolution or further resolutions of the County Board.
BE IT FURTHER RESOLVED, that the Chairman of the Board and Clerk of Sawyer County, Wisconsin, are
authorized and empowered, in the name of the County to execute and deliver the Note to the Bank for
any sum of money that may be loaned to the County pursuant to this resolution. The Chairman and
Clerk of the County will perform all necessary actions to fully carry out the provisions of Wisconsin
Statutes, including, without limitation, Chapter 67 of the Wisconsin Statutes, and applicable resolutions,
including, without limitation, the execution of the Note and all other required loan documents.
BE IT FURTHER RESOLVED, that this Resolution shall take effect from and after its adoption by a vote of
at least three-fourths of the members-elect (as defined in Section 59.001(2m) of the Wisconsin Statutes)
the Sawyer County Board of Supervisors.
BE IT FURTHER RESOLVED, that all prior resolutions, rules or other actions of the Board or any parts
thereof in conflict with the provisions hereof shall be, and the same are, hereby rescinded insofar as the
same may so conflict. In the event that any one or more provisions hereof shall for any reason be held to

Page 63 of 91

be illegal or invalid, such illegality or invalidity shall not affect any other provisions hereof. The foregoing
shall take effect immediately upon adoption and approval in the manner provided by law.
This Resolution is recommended for adoption by the Sawyer County Board of Supervisors at its meeting
on November 12, 2024, by this Sawyer County Finance Committee this 7th day of November, 2024.

________________________________

________________________________

John Righeimer, Chairman

Stacey Hessel, Vice Chair

________________________________

________________________________

Thomas Duffy, Member

Jeff Hoehne, Member

________________________________
Marc Helwig, Member

This Resolution is hereby adopted by the Sawyer County Board this 12th day of November 2024.

________________________________

________________________________

Ron Kinsley, Board Chair

Lynn Fitch, Sawyer County Clerk

(SEAL)
Proof of Posting
I, the undersigned, certify that I posted copies of Resolution No

at the following locations:

Sawyer County Administration Building and on the Sawyer County website:
https://www.sawyercountygov.org/ on this_______ day of November, 2024.

________________________________
Lynn Fitch, Sawyer County Clerk

Page 64 of 91

RESOLUTION 2024- ___________
ALLOCATING FUNDS FOR A VETERAN’S HONOR PARK

WHEREAS, Sawyer County is able to undertake projects for community benefit, and
WHEREAS, it is important to recognize the selfless contribution and sacrifice of our military
community, and
WHEREAS, the development of a Veteran’s Honor Park would be an appropriate way to
recognize our Veterans and provide a visible community gathering spot for reflection and
recognition of our military men and women, and
WHEREAS, Sawyer County can allocate funds for park development, and
WHEREAS, Sawyer County maintains a Resource Development Fund, and
WHEREAS, siting and developing a Veteran’s Honor Park has been identified as a potential
project, and
WHEREAS, a site would be need to be secured and a development plan assembled for creation
of a Veteran’s Honor Park, and
WHEREAS, the County has the ability to allocate funds to create a budget and start the project.
NOW THEREFORE BE IT RESOLVED, that the Sawyer County Board of Supervisors amends the
proposed 2025 budget to allocate $250,000 from the Resource Development Fund to a
Veteran’s Honor Park budget.
BE IT FURTHER RESOLVED, that the Administration Committee is directed to identify a location
for the Veteran’s Honor Park and to oversee the budget, planning, and development of the Park.

Page 65 of 91

SEPTEMBER 2024
Savings Accounts

Current Month

Previous Month

Previous Year

LGIP - Government Invest Pool

$6,048,574

$6,022,743

$10,062,144

5.23%

WISC - General Fund

$1,419,358

$1,413,453

$4,223,046

5.08%

WISC - Bond Proceeds

$0

$0

$0

WISC- Debt Service

$250,008

$248,989

$237,466

5.08%

WISC- Note Proceeds

$3,473,522

$3,459,072

$3,295,372

5.08%

Ampersand

$3,086,699

$3,073,975

5.05%

Frandsen Bank & Trust

$3,053,222

$3,040,951

4.90%

PMA CD

$3,000,000

$3,000,000

5.04%

$2,885,676

$3,668,892

$4,263,472
$95,407

Checking Accounts
Frandsen Bank & Trust
FBT CDBG

$20,867

$20,567

FBT Elderly Transport

$45,450

$45,449

Chippewa Valley Bank

$0

$0

CVB Debt Service Fund

$0

$0

$0

Johnson Bank

$3,350

$3,350

$84,111

Bank First - LifeQuest

$44,991

$58,989

$72,788

Wells Fargo

$3,000

$3,000

$3,000

$292,737

$284,107

$506,692

Total

$23,627,454

$24,343,537

$22,843,498

Receipts

$2,149,025

$13,916,709

$4,314,329

Disbursements

($2,865,109)

($3,057,436)

($7,041,584)

$15,469

$16,371

$15,881

Wells Fargo/SCA

Monthly Interest Earned (Debt Service)
Monthly Interest Earned (Courhouse Bond)
Monthly Interest Earned (Operating)

4.25%

$0

$0

$0

$0

$70,989

$110,726

$84,840

Total Interest Earned

$86,458

$127,097

$100,721

YTD Interest Earned

$955,547

$869,089

$809,390

ARPA Unspent

$246,345

Opioid Unspent

$295,983

LATCF Unspent

$755,464

Page 66 of 91

Ambulance Billing
Analysis
October-September 2020-2024

Page 67 of 91

About the Data
Years compared – 2020-2024.
Months compared – October-September.
I also computed the three-year average.
I looked at number of calls, amount billed, amount collected, percent collected,
amount billed per call, and amount collected per call.
I’ve added to the aging schedule the percent of dollars owed that are greater than
120 days.
There is also a slide showing where the calls originate from.
Lastly, there are a couple of slides showing write-offs and collections.

Page 68 of 91

EMSMC Only
Month
Year Count
Current
31 to 60
61 to 90
91 to 120
121 to 180
Over 180
September 2024
$ 562,147.87 $ 178,746.45 $ 147,926.02 $ 36,919.23 $ 27,815.20
August
2024
$ 483,036.75 $ 289,851.30 $ 47,158.57 $ 25,220.49 $ 11,692.60
July
2024
$ 607,411.64 $ 58,712.07 $ 36,712.40 $ 20,352.40
June
2024
$ 480,998.07 $ 100,217.63 $ 52,103.40
May
2024
$ 351,714.65 $ 86,496.40
April
2024
$ 139,713.80 $
- $
- $
- $
- $
-

Total
953,554.77
856,959.71
723,188.51
633,319.10
438,211.05
139,713.80

% Current % > 120
58.95%
2.92%
56.37%
1.36%
83.99%
0.00%
75.95%
0.00%
80.26%
0.00%
100.00%
0.00%

Ambulance Billing Aging Report - Combined
Month
Year Count
Current
31 to 60
61 to 90
91 to 120
121 to 180
Over 180
Total
September 2024
$ 562,147.87 $ 180,246.45 $ 149,162.67 $ 39,128.73 $ 29,137.20 $ 137,116.23 $ 1,096,939.15
August
2024
$ 482,821.82 $ 298,813.18 $ 52,339.07 $ 25,252.15 $ 49,276.46 $ 132,610.43 $ 1,041,113.11
July
2024
$ 621,402.07 $ 63,984.21 $ 45,360.73 $ 26,701.06 $ 122,004.09 $ 142,243.36 $ 1,021,695.52
June
2024
$ 505,631.95 $ 111,609.39 $ 63,509.41 $ 68,225.52 $ 127,469.43 $ 167,831.28 $ 1,044,276.98
May
2024
$ 377,851.73 $ 99,863.85 $ 110,038.12 $ 82,343.24 $ 106,434.66 $ 175,237.42 $ 951,769.02
April
2024
608 $ 180,320.99 $ 135,496.99 $ 141,143.17 $ 115,907.54 $ 100,962.91 $ 200,158.22 $ 873,989.82
March
2024
582 $ 19,648.34 $ 187,427.66 $ 193,038.94 $ 91,221.03 $ 101,964.45 $ 167,634.22 $ 760,934.64
February
2024
465 $ 23,643.65 $ 113,723.21 $ 115,682.17 $ 59,429.79 $ 81,521.45 $ 154,527.42 $ 548,527.69
January
2024
480 $ 95,881.55 $ 130,711.25 $ 73,404.57 $ 77,525.25 $ 57,845.80 $ 149,196.02 $ 584,564.44
December 2023
489 $ 108,077.97 $ 126,967.41 $ 109,126.33 $ 46,068.40 $ 73,762.00 $ 101,032.42 $ 565,034.53
November 2023
485 $ 129,742.58 $ 149,642.63 $ 75,867.58 $ 68,400.63 $ 45,687.60 $ 90,311.62 $ 559,652.64
October
2023
451 $ 139,603.85 $ 99,526.34 $ 77,067.75 $ 60,393.69 $ 42,852.99 $ 79,658.29 $ 499,102.91
September 2023
473 $ 126,694.09 $ 151,956.71 $ 92,282.73 $ 47,689.35 $ 53,655.52 $ 72,997.30 $ 545,275.70
August
2023
420 $ 108,673.65 $ 115,588.25 $ 67,187.20 $ 60,187.07 $ 36,504.08 $ 57,787.20 $ 445,927.45
July
2023
462 $ 179,713.91 $ 123,115.48 $ 88,649.42 $ 37,520.10 $ 32,125.74 $ 46,314.57 $ 507,439.22
June
2023
436 $ 183,048.47 $ 107,177.70 $ 53,168.56 $ 27,606.11 $ 39,792.88 $ 46,031.20 $ 456,824.92
May
2023
390 $ 133,449.74 $ 99,317.60 $ 41,759.28 $ 48,149.09 $ 47,592.57 $ 35,498.20 $ 405,766.48
April
2023
406 $ 110,580.00 $ 64,067.81 $ 73,652.20 $ 39,977.24 $ 56,384.00 $ 30,642.76 $ 375,304.01
March
2023
436 $ 136,369.36 $ 131,428.85 $ 61,214.16 $ 52,379.00 $ 52,832.76 $ 35,336.79 $ 469,560.92
February
2023
409 $ 125,485.31 $ 114,189.49 $ 63,053.73 $ 61,313.63 $ 43,081.16 $ 32,366.99 $ 439,490.31
January
2023
463 $ 161,595.85 $ 123,275.95 $ 88,366.88 $ 47,917.85 $ 58,405.60 $ 29,416.39 $ 508,978.52
Average
466 $ 197,511.84 $ 127,394.20 $ 84,295.60 $ 57,210.39 $ 66,507.81 $ 97,341.61 $ 630,261.44

% Current % > 120
51.25% 15.16%
46.38% 17.47%
60.82% 25.86%
48.42% 28.28%
39.70% 29.59%
20.63% 34.45%
2.58% 35.43%
4.31% 43.03%
16.40% 35.42%
19.13% 30.94%
23.18% 24.30%
27.97% 24.55%
23.23% 23.23%
24.37% 21.14%
35.42% 15.46%
40.07% 18.79%
32.89% 20.48%
29.46% 23.19%
29.04% 18.78%
28.55% 17.17%
31.75% 17.25%
31.34% 26.00%

$
$
$
$
$
$

Page 69 of 91

Average Calls per Month per Year
October-September
250.00

211.58
171.58

200.00
156.42

180.75
159.08

150.00

100.00

50.00

2023/24

2022/23

2021/22

2020/21

Prior 3

Page 70 of 91

Average Billed per Month per Year
October-September
$295,373.25
$300,000.00
$244,750.18

$262,279.77

$251,928.25
$239,537.80

$250,000.00
$200,000.00
$150,000.00
$100,000.00
$50,000.00
$2023/24

2022/23

2021/22

2020/21

Prior 3

Page 71 of 91

Average Collected per Month per Year
October-September
$112,238.92

$120,000.00
$100,000.00

$99,781.54

$96,610.03

$87,188.92
$77,809.63

$80,000.00
$60,000.00
$40,000.00
$20,000.00
$2023/24

2022/23

2021/22

2020/21

Prior 3

Page 72 of 91

Percent Collected per Month per Year
October-September
39.61%
40.00%

38.00%
36.70%

35.62%
32.48%

35.00%
30.00%
25.00%
20.00%
15.00%
10.00%
5.00%
0.00%
2023/24

2022/23

2021/22

2020/21

Prior 3

Page 73 of 91

Dollars Billed and Collected per Call
October-September
$1,564.73
$1,600.00

$1,505.74
$1,468.26 $1,396.01 $1,456.67

$1,400.00
$1,200.00
$1,000.00
$557.41

$800.00

$581.53
$489.11

$600.00
$400.00
$200.00
$$ Call Billed
2023/24

2022/23

$ Call Collected
2021/22

2020/21

Prior 3

$530.47 $533.71

Page 74 of 91

Ambulance Calls by Township
Through October, 2024
Municipality
Calls YTD
City of Hayward
Town of Hayward
Bass Lake
Winter
Hunter
Sand Lake
Lenroot
Radisson
Round Lake
Spider Lake
Exeland
Ojibwa
Edgewater
Couderay
Weirgor
Draper
Meadowbrook
Meteor
LCO
Out of County

577
393
232
117
67
63
59
47
42
38
27
22
18
18
12
10
9
3
38
94

Page 75 of 91

2024 Ambulance Service Net Income Thru September 30, 2024
Account Description

2024 Amended Budget

2024 Actual Amount Percent

REVENUE
General Property Taxes

$

1,517,460.00

$

1,138,095.00

75%

St. Aid/Em. Amb. Assistance

$

25,000.00

$

7,691.58

31%

Ambulance Fees

$

1,200,000.00

$

735,472.52

61%

Ambulance Fees Outstanding

$

15,000.00

$

3,064.86

20%

Ambulance Fees Refunds

$

Ambulance Fees Washburn County Billings

$

102,659.00

$

34,200.00

33%

Ambulance Fees- Other

$

8,000.00

$

(2,053.86)

-26%

Misc. General Revenue

$

REVENUE TOTALS

$

2,868,119.00

$

1,916,470.10

67%

EXPENSE
Personal Services Totals

$

2,207,038.00

$

1,395,640.18

63%

Contractual Services Totals

$

214,400.00

$

104,054.91

49%

Supplies and Expense Totals

$

180,600.00

$

170,392.20

94%

Fixed Charges Totals

$

266,081.00

$

194,310.72

73%

EXPENSE TOTALS

$

2,868,119.00

$

1,864,398.01

65%

Net Grand Totals

$

$

52,072.09

-

-

-

$

$

-

-

#DIV/0!

#DIV/0!

Page 76 of 91

Ambulance Write-Offs by Month
$50,000.00
$40,000.00
$30,000.00
$20,000.00
$10,000.00
$$(10,000.00)
$(20,000.00)

September
August
July
June
May
April
March
February
January
December
November
October
September
August
July
June
May
April
March
February
January
December
November
October
September
August

Ambulance Charges Written Off
Year Month
Write-Off
Average
2024September $ 4,151.40 $ 7,647.45
2024August
$ 10,745.37 $ 7,787.29
2024July
$ (11,244.34) $ 7,664.04
2024June
$ 4,350.20 $ 8,486.14
2024May
$ 38,492.12 $ 8,674.14
2024April
$ 9,615.27 $ 7,254.24
2024March
$ 6,275.87 $ 7,136.19
2024February
$ 8,352.23 $ 7,181.47
2024January
$ 7,379.38 $ 7,116.42
2023December
$ 9,813.98 $ 7,100.96
2023November
$ 9,649.51 $ 6,931.39
2023October
$ 8,987.70 $ 6,750.18
2023September $ 8,106.05 $ 6,590.36
2023August
$ 3,893.80 $ 6,473.77
2023July
$ 5,812.13 $ 6,688.77
2023June
$ 4,172.97 $ 6,768.46
2023May
$ 10,333.50 $ 7,028.01
2023April
$ 2,515.83 $ 6,660.73
2023March
$ 8,775.09 $ 7,178.85
2023February
$ 8,401.60 $ 6,950.81
2023January
$ 2,544.04 $ 6,709.02
2022December
$ 10,439.89 $ 7,542.01
2022November
$ 10,840.68 $ 6,817.54
2022October
$ 5,948.95 $ 5,476.49
2022September $ 8,303.25 $ 5,240.27
2022August
$ 2,177.28 $ 2,177.28

Series1

Series2

Page 77 of 91

Ambulance Charges to Collections
Items
Items
Year Month
Placed
Reversed
2024September
$ 31,144.19 $
2024August
$ 88,566.09 $
902.17
2024July
$ 31,927.98 $ 19,522.42
2024June
$ 3,242.00 $
2024May
$ 47,296.54 $ (32,012.20)
2024April
$ 39,638.49 $
2024March
$ 11,739.07 $
2024February
$ 38,490.66 $
2024January
$ 44,530.57 $
2023December
$ 9,271.51 $
2023November
$ 29,088.89 $ 19,332.80
2023October
$ 42,371.06 $ (1,748.60)
2023September
$ 22,222.53 $
2023August
$ 18,820.90 $
2023July
$ 27,962.72 $
2023June
$ 25,913.15 $
2023May
$ 44,282.18 $
2023April
$ 32,489.83 $
2023March
$ 17,656.39 $
2023February
$ 37,970.39 $
954.10
2023January
$ 36,593.33 $
2022December
$ 35,474.18 $
580.00
2022November
$ 19,302.36 $ 30,974.98
2022October
$ 31,004.29 $ 3,070.80
2022September
$ 5,542.92 $ 36,711.19
2022August
$ 68,158.91 $
Total
$ 809,556.94 $ 78,287.66
Average
$ 32,382.28 $ 3,131.51

Total
Items
$ 31,144.19
$ 89,468.26
$ 51,450.40
$ 3,242.00
$ 15,284.34
$ 39,638.49
$ 11,739.07
$ 38,490.66
$ 44,530.57
$ 9,271.51
$ 48,421.69
$ 40,622.46
$ 22,222.53
$ 18,820.90
$ 27,962.72
$ 25,913.15
$ 44,282.18
$ 32,489.83
$ 17,656.39
$ 38,924.49
$ 36,593.33
$ 36,054.18
$ 50,277.34
$ 34,075.09
$ 42,254.11
$ 68,158.91
$ 887,844.60
$ 35,513.78

Page 78 of 91

2023 July

Percent Billed
Running Average
2021 March

2021 April

2021 May

2021 June

2021 July

2021 August

2021 September

2021 October

2021 November

2021 December

2022 January*

2022 February*

2022 March*

2022 April*

2022 May

2022 June

2022 July

2022 August

2022 September

2022 October

2022 November

2022 December

2023 January

2023 February

2023 March

2023 April

2023 May

2023 June

40.00%
2023 August

2023 September

2023 October

2023 November

2023 December

2024 January

2024 February

2024 March

2024 April

2024 May

2024 June

2024 July

2024 August

2024 September

Dispatch Calls Percent Billed Runs - By Month 2021-2024

120.00%

110.00%

100.00%

90.00%

80.00%

70.00%

60.00%

50.00%

7 months above the December 2021 average
25 months below the December 2021 average

Page 79 of 91

Dispatch Calls Vs Billed Runs - By Year (76.51% Over Four Years)

3,000

85.13%
2,500

80.04%
69.51%

2,000

69.37%
1,500

1,000

500

2024

2023

2022
Dispatch #

Billed #

2021

Page 80 of 91

Dispatch Calls Vs Billings - 12 Month Cycle (74.43% Over Four Years)

3,000

2,500

81.42%
70.01%

71.20%

2,000

1,500

1,000

500

Oct 23-Sep 24

Oct 22-Sep 23
Dispatch #

Oct 21-Sep 22
Billed #

Page 81 of 91

Ambulance Transports
$70,000.00
$60,000.00
$50,000.00
$40,000.00
$30,000.00
$20,000.00
$10,000.00
$April

May
Billed

June
Average

Allowable

July
Average

August

Page 82 of 91

COUNTY OF SAWYER

SEPTEMBER 2024
MONTH END SUMMARY

PREPARED FOR COUNTY OF SAWYER
By:

Page 83 of 91

© EMS Management & Consultants Inc.

Page 1 of 7

COUNTY OF SAWYER

SEPTEMBER 2024
12 MONTH DATE OF SERVICE ANALYSIS

Primary Payor Mix

Net Collection Percentages

Cash Per Trip

6-12 Month Mature Average

6-12 Month Mature Average

6-12 Month Mature Average

% of Trips

Primary Payor
Medicare
Medicare Advantage
Insurance
Medicaid
Medicaid MCO
Patient
Facility
Other Govt. Payers
TPL

DOS

Trip Count

Gross Charges

Coll %

Primary Payor

0%
0%
0%
0%
0%
0%
0%
0%
0%

Medicare
Medicare Advantage
Insurance
Medicaid
Medicaid MCO
Patient
Facility
Other Govt. Payers
TPL

Rev Adj

CPT

Primary Payor

0%
0%
0%
0%
0%
0%
0%
0%
0%

Medicare
Medicare Advantage
Insurance
Medicaid
Medicaid MCO
Patient
Facility
Other Govt. Payers
TPL

Refunds

Balance Due

Gross Chg/Trip

$
$
$
$
$
$
$
$
$

-

Contr Allow

Net Charges

Payments

Write Offs

Net Chg/Trip

Cash/Trip

Net Coll %

2023-10

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2023-11

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2023-12

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-01

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-02

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-03

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-04

125

216,064.20

73,624.77

142,439.43

2024-05

175

301,602.20

118,802.46

2024-06

181

322,662.00

102,884.80

2024-07

186

313,493.60

2024-08
2024-09

190
118

Totals

975

-

48,070.13

-

-

94,369.30

1,728.51

1,139.52

384.56

33.7%

182,799.74

-

75,835.09

-

-

106,964.65

1,723.44

1,044.57

433.34

41.5%

219,777.20

(0.38)

71,735.66

-

-

148,041.92

1,782.66

1,214.24

396.33

32.6%

75,268.32

238,225.28

-

51,224.99

-

-

187,000.29

1,685.45

1,280.78

275.40

21.5%

312,717.00
177,067.60

44,324.60
2,490.68

268,392.40
174,576.92

-

24,788.79
1,001.92

-

-

243,603.61
173,575.00

1,645.88
1,500.57

1,412.59
1,479.47

130.47
8.49

9.2%
0.6%

1,643,606.60

417,395.63

1,226,210.97

(0.38)

272,656.58

-

-

953,554.77

1,685.75

1,257.65

279.65

22.2%

Average Loaded Miles

Trip Count Trend - Excluding Current Month
120

250

100

200

80
150
60

100
40
50

20

0

0
2023-10

2023-11

2023-12

2024-01

2024-02

2024-03

2024-04

2024-05

2024-06

2024-07

2024-08

2023-10

2023-11

2023-12

Page 84 of 91

© EMS Management & Consultants Inc.

2024-01

2024-02

2024-03

2024-04

2024-05

2024-06

2024-07

2024-08

2024-09

Page 2 of 7

COUNTY OF SAWYER

SEPTEMBER 2024
12 MONTH DATE OF SERVICE ANALYSIS BY PRIMARY PAYOR CATEGORY
MEDICARE
Contr Allow

Net Charges

Payments

Write Offs

Net Chg/Trip

Cash/Trip

Net Coll %

2023-10

DOS

Trip Count
-

Gross Charges
-

-

-

Rev Adj
-

-

-

Refunds
-

Balance Due
-

Gross Chg/Trip
-

-

-

0.0%

2023-11

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2023-12

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-01

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-02

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-03

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-04

37

60,773.60

26,066.62

34,706.98

-

16,438.29

-

-

18,268.69

1,642.53

938.03

444.28

47.4%

2024-05

67

116,587.00

56,862.14

59,724.86

-

36,019.87

-

-

23,704.99

1,740.10

891.42

537.61

60.3%

2024-06

57

101,450.60

46,839.93

54,610.67

-

28,301.36

-

-

26,309.31

1,779.84

958.08

496.52

51.8%

2024-07

40

71,884.20

30,180.02

41,704.18

-

17,149.66

-

-

24,554.52

1,797.11

1,042.60

428.74

41.1%

2024-08
2024-09

40
20

66,765.40
32,585.20

25,259.95
-

41,505.45
32,585.20

-

14,643.88
-

-

-

26,861.57
32,585.20

1,669.14
1,629.26

1,037.64
1,629.26

366.10
-

35.3%
0.0%

Totals

261

450,046.00

185,208.66

264,837.34

-

112,553.06

-

-

152,284.28

1,724.31

1,014.70

431.24

42.5%

MEDICARE ADVANTAGE
Contr Allow

Net Charges

Payments

Write Offs

Net Chg/Trip

Cash/Trip

Net Coll %

2023-10

DOS

Trip Count
-

Gross Charges
-

-

-

Rev Adj
-

-

-

Refunds
-

Balance Due
-

Gross Chg/Trip
-

-

-

0.0%

2023-11

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2023-12

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-01

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-02

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-03

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-04

37

61,749.00

28,956.06

32,792.94

886.30

449.36

50.7%

2024-05

40

71,962.00

34,089.99

2024-06

38

68,147.60

24,720.25

2024-07

54

91,796.40

2024-08
2024-09

48
31

Totals

248

-

16,626.38

-

-

16,166.56

1,668.89

37,872.01

-

22,993.99

-

-

14,878.02

1,799.05

946.80

574.85

60.7%

43,427.35

(0.38)

18,748.91

-

-

24,678.82

1,793.36

1,142.83

493.39

43.2%

24,262.21

67,534.19

-

16,689.91

-

-

50,844.28

1,699.93

1,250.63

309.07

24.7%

76,016.20
54,184.80

7,090.43
-

68,925.77
54,184.80

-

4,108.61
-

-

-

64,817.16
54,184.80

1,583.67
1,747.90

1,435.95
1,747.90

85.60
-

6.0%
0.0%

423,856.00

119,118.94

304,737.06

(0.38)

79,167.80

-

-

225,569.64

1,709.10

1,228.78

319.23

26.0%

INSURANCE
Contr Allow

Net Charges

Payments

Write Offs

Net Chg/Trip

Cash/Trip

Net Coll %

2023-10

DOS

Trip Count
-

Gross Charges
-

-

-

Rev Adj
-

-

-

Refunds
-

Balance Due
-

Gross Chg/Trip
-

-

-

0.0%

2023-11

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2023-12

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-01

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-02

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-03

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

9,392.05

1,993.04

1,852.50

808.94

43.7%

2024-04

9

17,937.40

1,264.89

16,672.51

-

7,280.46

-

-

2024-05

13

20,856.00

5,201.98

15,654.02

-

6,259.58

-

-

9,394.44

1,604.31

1,204.16

481.51

40.0%

2024-06

19

34,338.60

-

34,338.60

-

4,682.46

-

-

29,656.14

1,807.29

1,807.29

246.45

13.6%

2024-07

26

47,361.60

2,789.66

44,571.94

-

3,145.94

-

-

41,426.00

1,821.60

1,714.31

121.00

7.1%

2024-08
2024-09

30
15

54,569.40
27,091.20

-

54,569.40
27,091.20

-

940.92
-

-

-

53,628.48
27,091.20

1,818.98
1,806.08

1,818.98
1,806.08

31.36
-

1.7%
0.0%

Totals

112

202,154.20

9,256.53

192,897.67

-

22,309.36

-

-

170,588.31

1,804.95

1,722.30

199.19

11.6%

Page 85 of 91

© EMS Management & Consultants Inc.

Page 3 of 7

COUNTY OF SAWYER

SEPTEMBER 2024
12 MONTH DATE OF SERVICE ANALYSIS BY PRIMARY PAYOR CATEGORY
MEDICAID

DOS

Trip Count

Gross Charges

Contr Allow

Net Charges

Rev Adj

Payments

Net Chg/Trip

Cash/Trip

Net Coll %

2023-10

-

-

-

-

-

-

Write Offs
-

Refunds
-

Balance Due
-

Gross Chg/Trip
-

-

-

0.0%

2023-11

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2023-12

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-01

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-02

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-03

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-04

10

16,621.60

10,349.11

6,272.49

-

4,563.49

-

-

1,709.00

1,662.16

627.25

456.35

72.8%

2024-05

20

33,569.80

19,106.50

14,463.30

-

8,545.30

-

-

5,918.00

1,678.49

723.17

427.27

59.1%

2024-06

26

45,114.20

21,320.74

23,793.46

-

9,420.61

-

-

14,372.85

1,735.16

915.13

362.33

39.6%

2024-07

20

31,856.40

10,968.32

20,888.08

-

4,436.28

-

-

16,451.80

1,592.82

1,044.40

221.81

21.2%

2024-08
2024-09

22
8

38,352.40
13,729.40

11,974.22
2,490.68

26,378.18
11,238.72

-

5,095.38
1,001.92

-

-

21,282.80
10,236.80

1,743.29
1,716.18

1,199.01
1,404.84

231.61
125.24

19.3%
8.9%

Totals

106

179,243.80

76,209.57

103,034.23

-

33,062.98

-

-

69,971.25

1,690.98

972.02

311.91

32.1%

DOS

Trip Count

Gross Charges

MEDICAID MCO
Net Chg/Trip

Cash/Trip

Net Coll %

2023-10

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2023-11

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2023-12

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-01

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-02

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-03

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-04

14

22,728.91

-

3,161.51

-

-

19,567.40

2,122.64

1,623.49

225.82

13.9%

29,717.00

Contr Allow

Net Charges

6,988.09

Rev Adj

Payments

Write Offs

Refunds

Balance Due

Gross Chg/Trip

2024-05

3

4,831.60

-

4,831.60

-

-

-

-

4,831.60

1,610.53

1,610.53

-

0.0%

2024-06

10

21,822.20

7,019.68

14,802.52

-

3,133.32

-

-

11,669.20

2,182.22

1,480.25

313.33

21.2%

2024-07

10

21,527.40

7,068.11

14,459.29

-

3,734.49

-

-

10,724.80

2,152.74

1,445.93

373.45

25.8%

2024-08
2024-09

7
6

14,108.00
9,112.20

-

14,108.00
9,112.20

-

-

-

-

14,108.00
9,112.20

2,015.43
1,518.70

2,015.43
1,518.70

-

0.0%
0.0%

Totals

50

101,118.40

80,042.52

-

-

-

70,013.20

2,022.37

1,600.85

200.59

12.5%

DOS

Trip Count

Gross Charges

21,075.88

10,029.32

PATIENT
Contr Allow

Net Charges

Rev Adj

Payments

Net Chg/Trip

Cash/Trip

Net Coll %

2023-10

-

-

-

-

-

-

Write Offs
-

Refunds
-

-

-

-

-

0.0%

2023-11

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2023-12

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-01

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-02

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-03

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-04

17

27,765.60

-

27,765.60

-

-

-

-

27,765.60

1,633.27

1,633.27

-

0.0%

2024-05

30

50,795.80

3,541.85

47,253.95

-

2,016.35

-

-

45,237.60

1,693.19

1,575.13

67.21

4.3%

2024-06

23

34,837.20

-

34,837.20

-

400.00

-

-

34,437.20

1,514.66

1,514.66

17.39

1.1%

2024-07

31

38,505.20

-

38,505.20

-

-

-

-

38,505.20

1,242.10

1,242.10

-

0.0%

2024-08
2024-09

37
34

54,671.20
35,304.20

-

54,671.20
35,304.20

-

-

-

-

54,671.20
35,304.20

1,477.60
1,038.36

1,477.60
1,038.36

-

0.0%
0.0%

Totals

172

241,879.20

3,541.85

238,337.35

-

2,416.35

-

-

235,921.00

1,406.27

1,385.68

14.05

1.0%

Page 86 of 91

© EMS Management & Consultants Inc.

Balance Due

Gross Chg/Trip

Page 4 of 7

COUNTY OF SAWYER

SEPTEMBER 2024
12 MONTH DATE OF SERVICE ANALYSIS BY PRIMARY PAYOR CATEGORY
FACILITY

DOS

Trip Count

Gross Charges

Contr Allow

Net Charges

Rev Adj

Payments

Net Chg/Trip

Cash/Trip

Net Coll %

2023-10

-

-

-

-

-

-

Write Offs
-

Refunds
-

Balance Due
-

Gross Chg/Trip
-

-

-

0.0%

2023-11

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2023-12

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-01

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-02

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-03

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-04

1

1,500.00

-

1,500.00

-

-

-

-

1,500.00

1,500.00

1,500.00

-

0.0%

2024-05

2

3,000.00

-

3,000.00

-

-

-

-

3,000.00

1,500.00

1,500.00

-

0.0%

2024-06

1

1,574.80

-

1,574.80

-

-

-

-

1,574.80

1,574.80

1,574.80

-

0.0%

2024-07

3

4,500.00

-

4,500.00

-

-

-

-

4,500.00

1,500.00

1,500.00

-

0.0%

2024-08
2024-09

4
1

6,000.00
1,500.00

-

6,000.00
1,500.00

-

-

-

-

6,000.00
1,500.00

1,500.00
1,500.00

1,500.00
1,500.00

-

0.0%
0.0%

Totals

12

18,074.80

-

18,074.80

-

-

-

-

18,074.80

1,506.23

1,506.23

-

0.0%

DOS

Trip Count

Gross Charges

Contr Allow

Net Charges

OTHER GOVT. PAYERS
Rev Adj

Payments

Write Offs

Net Chg/Trip

Cash/Trip

Net Coll %

2023-10

-

-

-

-

-

-

-

Refunds
-

Balance Due
-

Gross Chg/Trip
-

-

-

0.0%

2023-11

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2023-12

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-01

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-02

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-03

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-04

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-05

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

4,343.60

2,396.13

1,898.77

1,174.83

61.9%

2024-06

6

14,376.80

2,984.20

11,392.60

-

7,049.00

-

-

2024-07

2

6,062.40

-

6,062.40

-

6,068.71

-

-

(6.31)

3,031.20

3,031.20

3,034.36

100.1%

2024-08
2024-09

2
3

2,234.40
3,560.60

-

2,234.40
3,560.60

-

-

-

-

2,234.40
3,560.60

1,117.20
1,186.87

1,117.20
1,186.87

-

0.0%
0.0%

Totals

13

26,234.20

2,984.20

23,250.00

-

-

-

10,132.29

2,018.02

1,788.46

1,009.05

56.4%

DOS

Trip Count

Gross Charges

13,117.71

TPL
Net Chg/Trip

Cash/Trip

Net Coll %

2023-10

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2023-11

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2023-12

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-01

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-02

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-03

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-04

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-05

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

1,000.00

-

1,000.00

-

-

-

-

1,000.00

1,000.00

1,000.00

-

0.0%

2024-06

1

Contr Allow

Net Charges

Rev Adj

Payments

Write Offs

Refunds

Balance Due

Gross Chg/Trip

2024-07

-

-

-

-

-

-

-

-

-

-

-

-

0.0%

2024-08
2024-09

-

-

-

-

-

-

-

-

-

-

-

-

0.0%
0.0%

1,000.00

-

1,000.00

-

-

-

-

1,000.00

1,000.00

1,000.00

-

0.0%

Totals

1

Page 87 of 91

© EMS Management & Consultants Inc.

Page 5 of 7

COUNTY OF SAWYER

SEPTEMBER 2024

OUTSTANDING AR AGING BY PAYOR CATEGORY
AGING BY AGING DATE & CURRENT PAYOR
Current Payor

Current

COUNTY OF SAWYER-Medicare
Medicare
COUNTY OF SAWYER-Medicare
Medicare
Advantage
Advantage
COUNTY OF SAWYER-Insurance
Insurance
COUNTY OF SAWYER-Medicaid
Medicaid
COUNTY OF SAWYER-Medicaid
Medicaid
MCO
MCO
COUNTY OF SAWYER-Patient
Patient
COUNTY OF SAWYER-Facility
Facility
COUNTY OF SAWYER-Other
OtherGovt.
Govt.
Payers
Payers
COUNTY OF SAWYER-TPL
TPL
COUNTY OF SAWYER-Other
Other
Total

31-60

91-120

181-365

Over 365

Total

3,437.60

2,932.00

7,957.80

-

-

120,531.40

125,645.55

56,546.02

9,690.58

8,376.02

-

-

-

200,258.17

104,735.53

33,355.82

11,954.30

2,636.18

5,723.20

-

-

158,405.03

47,551.38

19,040.42

9,561.47

365.27

1,709.00

-

-

78,227.54

24,235.00

18,722.80

7,475.75

12,975.80

1,786.00

-

-

65,195.35

147,515.21

37,828.13

102,900.19

6,445.66

7,639.20

-

-

302,328.39

6,274.80

7,300.00

1,500.00

-

3,000.00

-

-

18,074.80

3,960.60

1,979.06

406.13

3,188.30

-

-

-

9,534.09

-

-

1,000.00

-

-

-

-

1,000.00

-

-

-

-

-

-

-

-

-

0.0%

0.0%

562,147.87

178,746.45

147,926.02

36,919.23

27,815.20

59.0%

18.7%

15.5%

3.9%

2.9%

-

13%
21%
17%
8%
7%
32%
2%
1%
0%
0%

953,554.77

AR by Payor Category

2.9%
3.9%

121-180

3,974.20

AR Aging Percent

0.0%

61-90

102,229.80

2%

0.0%

1% 0%

0%
Medicare

13%

Insurance

Current

15.5%

31-60

Medicaid

32%

21%

61-90

18.7%

Medicare Advantage

59.0%

Patient

91-120

Facility

121-180
181-365
Over 365

Medicaid MCO

Other Govt. Payers

7%
8%

17%

Page 88 of 91

© EMS Management & Consultants Inc.

TPL
Other

Page 6 of 7

COUNTY OF SAWYER

SEPTEMBER 2024

ACCOUNTS RECEIVABLE RECONCILIATION REPORT

Contr Allow

Net Charges

2024-01

Month

Beginning A/R
-

Gross Charges
-

-

-

-

-

-

-

-

2024-02

-

-

-

-

-

-

-

-

-

2024-03

-

-

-

-

-

-

-

-

2024-04

-

139,713.80

-

-

-

-

139,713.80

139,713.80

-

Rev Adj

Payments

Write Offs

Refunds

Ending A/R

-

2024-05

139,713.80

329,504.40

20,616.37

308,888.03

-

10,390.78

-

-

438,211.05

2024-06

438,211.05

289,570.00

57,422.65

232,147.35

-

37,039.30

-

-

633,319.10

2024-07

633,319.10

277,483.40

113,534.36

163,949.04

-

74,079.63

-

-

723,188.51

2024-08
2024-09

723,188.51
856,959.71

346,111.40
261,223.60

126,500.04
99,322.21

219,611.36
161,901.39

(0.38)
-

85,840.54
65,306.33

-

-

856,959.71
953,554.77

1,643,606.60

417,395.63

1,226,210.97

(0.38)

272,656.58

-

-

953,554.77

FY Total

-

Page 89 of 91

© EMS Management & Consultants Inc.

Page 7 of 7

1

RESOLUTION 24-_______

2

AMBULANCE FEES & CHARGES SCHEDULE ADJUSTMENT

3

WHEREAS, Sawyer County operates a countywide Ambulance service, and

4
5

WHEREAS, Sawyer County bills or services to generate revenue to recover some of the expenses to
operate the service, and

6

WHEREAS, Sawyer County has established a schedule of charges for Ambulance services, and

7

WHEREAS, it has been some time since this schedule of charges was updated, and

8
9

WHEREAS, the costs to operate the Ambulance service has increased considerably including the cost to
employ adequate, qualified, and licensed personnel, and

10
11

WHEREAS, a proposed adjustment to the charges schedule has been developed after comparing with
other Ambulance services in Wisconsin.

12
13

NOW, THEREFORE BE IT RESOLVED that the Sawyer County Board of Supervisors does hereby approve
the changes to the Ambulance Fees & Charges Schedule as follows:

14

Sawyer County Ambulance Charges

New (1/1/25)

Change

$1,000
$1,200
$1,500
$400
$650
$1,800

$1,400
$1,500
$1,750
$450
$700
$2,000

$400
$300
$250
$50
$50
$200

$175/per hour
$225/per hour
$24/per loaded mile

$200
$250
$24

$25
$25
$0

15
16
17
18
19
20
21
22
23
24
25
26
27

BE IT FURTHER RESOLVED that these changes are effective January 1, 2025 and that the Sawyer County
Fees & Payments document be updated with the new charges for 2025.

28

------------------------------------------------------------------------------------------------------------------------------------------

29
30

This Resolution is recommended for adoption by the Sawyer County Board of Supervisors at its meeting
on November 12, 2024, by this Sawyer County Public Safety meeting this 31st Day of October, 2024.

31
32
33
34
35
36
37
38
39

Basic Life Support Transport
Advanced Life Support 1 Transport
Advanced Life Support 2 Transport
Basic Life Support on Scene Care
Advanced Life Support on Scene Care
Specialty Transport
Event Coverage
BLS Staffed Ambulance (1)
ALS Staffed Ambulance (1)
Mileage

Current

_______________________________
Ron Buckholtz, Member

___________________________________
John Suralski, Member

_______________________________
Marc Helwig, Member

___________________________________
Jeff Hoehne, Member

________________________________
Marshal Savitski, Member

Page 90 of 91

40
41
42
43
44
45
46
47
48

__________________________________________________________________________________
This Resolution is hereby adopted by the Sawyer County Board of Supervisors this 12th day of
November, 2024.
_______________________________________
_____________________________________
Ron Kinsley, Chair, Sawyer County Board of Supervisors Lynn Fitch, County Clerk

Page 91 of 91