HomeMy WebLinkAboutOzaukee County - Public Financial Report2020 POPULAR ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED DECEMBER 31,2020
OZAUKEE COUNTY, WISCONSIN
TABLE OF CONTENTS
ABOUT OZAUKEE COUNTY
THE FINANCE DEPARTMENT 5
OZAUKEE COUNTY QUICK FACTS 6
OZAUKEE COUNTY BY THE NUMBERS 7
STATISTICS 8
OZAUKEE COUNTY GOVERNMENT 9-10
COUNTY FINANCES
REVENUES 12
REVENUES & EXPENSES 13
NET POSITION 14
GENERAL FUND 15-16
DEBT 17
ASSETS 18
COUNTY PRIORITIES AND ACCOMPLISHMENTS
PRIORITIES & ACCOMPLISHMENTS 20-21
Ozaukee County Finance Department l 2020 PAFR
LION’S DEN GORGE NATURE
PRESERVE - GRAFTON
2020 POPULAR ANNUAL FINANCIAL REPORT
To the Residents of Ozaukee County:
Ozaukee County’s Finance Department is proud to
present this Popular Annual Financial Report
(PAFR). The intention of this report is to provide
readers with an overview of the County and its
finances. The information provided is a short form
report summarizing Ozaukee County’s financial
activities but does not provide all of the detailed
information required by accounting standards and
Generally Accepted Accounting Principles (GAAP).
The information provided in the PAFR is derived
from the detailed financial information included in
the County’s audited financial statements and
Comprehensive Annual Financial Report (CAFR). In
addition to more detailed financial information, the
CAFR provides full disclosure of all material events
in the notes to the financial statements, along with
required supplementary information and historical
statistical data.
Both the CAFR and PAFR are available online at:
http://www.co.ozaukee.wi.us/1574/Annual-
Reports
[ ABOUT this REPORT ]COVERED BRIDGE PARK - CEDARBURG
ABOUT OZAUKEE COUNTY
LIGHTHOUSE & MARINA – PORT WASHINGTON
THE DEPARTMENT OF FINANCE
The Mission of the Ozaukee County Department of Finance:
The Ozaukee County Finance Department seeks to facilitate the effective and efficient
management of Ozaukee County resource while ensuring that the financial transactions are
executed in accordance with generally accepted accounting principles.
5
OUTSTANDING ACHIEVEMENT IN PAFR REPORTING
The Government Finance Officers Association of the United States and Canada (GFOA) presented the
Award for Outstanding Achievement in Popular Annual Financial Reporting to Ozaukee County for its
Popular Annual Financial report for the fiscal year ended December 31, 2019. The award for
Outstanding Achievement in Popular Annual Financial Reporting is a prestigious national award
recognizing conformance with the highest national standards for preparation of state and local
government popular reports.
CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN CAFR REPORTING
The Comprehensive Annual Financial Report (CAFR), one of the supporting documents used to create
the PAFR, is also award winning and Ozaukee County was presented the Certificate for Achievement for
Excellence in Financial Reporting for its Comprehensive Annual financial Report for the fiscal year ended
December 31, 2019. This was the 15th consecutive year that the County has achieved this prestigious
award and is the highest form of recognition for excellence in state and local government financial
reporting.
[ABOUT OZAUKEE COUNTY]Ozaukee County Finance Department l 2020 PAFR
OZAUKEE COUNTY QUICK FACTS
6
Founded
1853
County Seat:
Port Washington, WI
Demographics
Residents: 89,221(1)
Median Age: 43.7 (2)
Per Capita Income: $49,030 (1)
Education
High School Graduate or higher: 96.8% (2)
Bachelor’s Degree or higher: 49% (2)
Postsecondary Educational Institutions within 25 miles: 12
Household Data
Total Households: 35,807 (2)
Median Value: $282,500 (2)
Median Household Income: $85,215 (2)
[ABOUT OZAUKEE COUNTY]Ozaukee County Finance Department l 2020 PAFR
(1) Source: U.S. Census Bureau, QuickFacts population estimates July 1, 2019
(2) Source: U.S. Census Bureau, QuickFacts
COMMUNITY & DEMOGRAPHICS
7
Located just fifteen minutes north of downtown Milwaukee, Ozaukee County is an ideal location
to visit, live, or locate a business. With high performing schools, a wealth of cultural amenities,
and many outstanding natural areas, parks, and opportunities for recreation, it’s easy to see why
Forbes Magazine ranked Ozaukee County number two in the country to raise a family in 2008.
Home to approximately 89,000 residents, Ozaukee County covers 235 square miles of land,
including 25 miles of beautiful Lake Michigan shoreline, 15 parks and open spaces, and more than
10 golf courses. With a variety of events, festivals, museums, boating, wineries, strawberry
picking, shopping areas, excellent fishing, and bike trails there is always something to experience
in Ozaukee County. Ozaukee County is also an ideal place to locate a business, just north of
Milwaukee and conveniently linked through the I-43 Corridor. Ozaukee County offers all the
features that your family or business is looking for: an educated skilled workforce, an excellent
quality of life and a business-friendly attitude within our communities. It is these advantages
that have convinced so many families and business to choose Ozaukee County!
[ABOUT OZAUKEE COUNTY]Ozaukee County Finance Department l 2020 PAFR
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COMMUNITY & DEMOGRAPHICS
[ABOUT OZAUKEE COUNTY]Ozaukee County Finance Department l 2020 PAFR
OZAUKEE COUNTY GOVERNMENT
MISSION STATEMENT
Ozaukee County government, as an administrative arm of the State of Wisconsin, will sustain and enhance the quality of life for all citizens by being proactive, innovative, and responsive in providing quality services in a fiscally responsible manner.
Ozaukee County is governed by 26 board supervisors, elected to 2-year terms.
The County Board serves as the legislative and policymaking body of the
County. The Board Chairperson, Lee Schlenvogt, is responsible for providing
directives of the Board to the appropriate officials and departments of the
County. The County Administrator, Jason Dzwinel, is tasked with carrying out
policies and ordinances of the Board, preparing the annual budget, appointing
department heads and overseeing the day-to –day operations of the County.
County services include the maintenance of public records, a 5-branch circuit
court system, public safety and law enforcement, highway maintenance and
construction, public health, human services, elderly program, solid waste
management, household hazardous waste center, zoning and conservation,
county parks and golf courses, veterans affairs and an extension service. The
county owns and operates two separate skilled nursing homes as well as an
independent living center.
The County’s fiscal year is from January 1st to December 31st. In November of
each year, the Board passes the budget for the subsequent year. The annual
budget serves as the foundation for financial planning and control.
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[ABOUT OZAUKEE COUNTY]Ozaukee County Finance Department l 2020 PAFR
ORGANIZATIONAL
STRUCTURE
10
[ABOUT OZAUKEE COUNTY]Ozaukee County Finance Department l 2020 PAFR
[ COUNTY FINANCES ]
11
COUNTY FINANCES
12
[COUNTY FINANCES]
REVENUES
Ozaukee County Finance Department l 2020 PAFR
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[COUNTY FINANCES]
REVENUES & EXPENSES
Property taxes remain the largest revenue source for
the County’s governmental activities, accounting for
$21.7 million, or 36.4%, of total revenues.
Operating grants and contributions and sales and
other taxes represent the next two most significant
revenue sources for the County at $17.1 million and
$9.2 million respectively. Business-Type activity
revenues are driven primarily by charges for services
and decreased 1.13% during the most recent fiscal
year.
Program revenues include: (1) Charges to customers
or applicants who purchase, use, or directly benefit
from goods, services, or privileges provided by a
given function or segment, and (2) grants and
contributions that are restricted to meeting the
operational or capital requirements of a particular
function or segment. General Revenues include all
taxes, investment earnings, gains on sale of
equipment, and grants not restricted to a particular
function or segment. The following table provides a
breakdown of revenues by source for the County’s
governmental and business-type activities.
STATEMENT OF CHANGES IN NET POSITION FOR THE YEAR ENDED DECEMBER 31, 2020
Governmental Business-Type
Activities Activities Total
2020 2019 2020 2019 2020 2019
REVENUES
Program Revenues 27,603,840$ 25,656,932$ 31,060,271$ 30,330,677$ 58,664,111$ 55,987,609$
General Revenues 34,322,373 33,822,274 133,017 133,927 34,455,390 33,956,201
Total Revenues 61,926,213 59,479,206 31,193,288 30,464,604 93,119,501 89,943,810
EXPENSES
General Government 7,240,825 6,549,142 - - 7,240,825 6,549,142
Public Safety 21,513,563 18,464,874 - - 21,513,563 18,464,874
Public Works 7,500,019 10,747,242 - - 7,500,019 10,747,242
Health and Human Services 20,061,362 17,902,699 - - 20,061,362 17,902,699
Culture and Recreation 2,044,470 2,000,260 - - 2,044,470 2,000,260
Conservation and Development 2,251,449 2,090,923 - - 2,251,449 2,090,923
Interest and Fiscal Charges 289,680 392,657 - - 289,680 392,657
Lasata Care Center - - 15,449,186 15,330,752 15,449,186 15,330,752
Highway - - 9,694,878 10,213,921 9,694,878 10,213,921
Lasata RCAC - - 2,389,260 2,303,108 2,389,260 2,303,108
Golf Course - - 1,668,073 1,521,779 1,668,073 1,521,779
Lasata Heights - - 716,485 737,611 716,485 737,611
Total Expenses Before Transfers 60,901,368 58,147,797 29,917,882 30,107,171 90,819,250 88,254,968
Transfers 130,000 130,000 (130,000) (130,000) - -
Change in Net Position 1,154,845 1,461,409 1,145,406 227,433 2,300,251 1,688,842
Net Position - January 1 69,703,240 68,111,831 20,547,707 20,450,274 90,250,947 88,562,105
Net Position - December 31 70,988,085$ 69,703,240$ 21,563,113$ 20,547,707$ 92,551,198$ 90,250,947$
Ozaukee County Finance Department l 2020 PAFR
NET POSITION
The Balance Sheet, known as the Statement of Net Position in governmental financial statements, presents information concerning the
County’s assets, liabilities, and deferred inflows/outflows of resources. Increases and decreases in net position serve as an indicator of
the County’s overall financial position and the results of the County’s annual operations.
The largest portion of the County’s net position (74%) reflects its net investment in capital assets (e.g. land, buildings, improvements,
infrastructure, and machinery, etc.) at historic cost, less accumulated depreciation and any related debt used to acquire those assets
that is still outstanding. The County uses these capital assets to provide services to citizens; consequently, these assets are not
available for future spending. Although the County’s investment in capital assets is reported net of related debt, the resources needed
to repay this debt must be provided from other sources since the capital assets themselves cannot be used to liquidate these liabilities.
The County’s unrestricted net position of $14,834,387 may be used to meet the County’s ongoing obligations to citizens and creditors.
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[COUNTY FINANCES]
CONDENSED STATEMENT OF NET POSITION AS OF DECEMBER 31, 2020
Governmental Business-Type
Activities Activities Total
2020 2019 2020 2019 2020 2019
Current and Other Assets 57,057,122$ 52,202,687$ 8,191,908$ 4,479,048$ 65,249,030$ 56,681,735$
Capital Assets 60,446,353 59,876,850 30,525,956 31,925,571 90,972,309 91,802,421
Deferred Outflows of Resources 10,853,611 13,512,870 5,742,520 7,270,786 16,596,131 20,783,656
Total Assets and Deferred Outflows 128,357,086 125,592,407 44,460,384 43,675,405 172,817,470 169,267,812
Current Liabilities 8,151,749 6,743,194 696,411 842,716 8,848,160 7,585,910
Long-term Obligations 14,082,353 20,492,162 15,021,752 18,574,168 29,104,105 39,066,330
Deferred Inflows of Resources 35,394,899 28,783,811 6,919,108 3,580,814 42,314,007 32364625
Total Liabilities and Deferred Inflows 57,629,001 56,019,167 22,637,271 22,997,698 80,266,272 79,016,865
Net Investment in Capital Assets 51,916,007 50,382,100 17,018,748 17,367,474 68,934,755 67,749,574
Restricted 6,517,152 2,029,822 2,264,904 - 8,782,056 2,029,822
Unrestricted 12,294,926 17,161,318 2,539,461 3,310,233 14,834,387 20,471,551
Total Net Position 70,728,085$ 69,573,240$ 21,823,113$ 20,677,707$ 92,551,198$ 90,250,947$
Ozaukee County Finance Department l 2020 PAFR
THE GENERAL FUND
15
The General Fund is the main operating fund of the County and is
used to account for all financial resources except those that are
required to be accounted for in another fund. Citizens, other
governments, and rating agencies typically look at a municipality’s
general fund to determine health and current trends within it.
In 2020, General Fund operations provided a net positive change
in fund balance of $1.24MM:
•Total revenues and other financing sources were over budget
by $1.5MM due to higher than expected sales tax collections
and grant revenue. Expenditures were under budget by
$.25m due to positive operating results and less capital
spending.
•Sales Tax revenue exceeded budget by $502,252. Both a
resilient economy and conservative budgeting contributed.
The sales tax revenue increase over the prior year was
approx. 8.4%.
•Governmental Capital Outlay was $461,563 due to using a
capital projects fund to account for the annual capital needs
of the county.
[COUNTY FINANCES]
GENERAL FUND
2016 2017 2018 2019 2020
REVENUES
Taxes 18,496,789$ 19,230,405$ 19,815,445$ 19,257,110$ 19,749,203$
Intergovernmental 1,796,274 2,078,799 1,763,029 3,701,616 3,952,660
Public Charges for Service 2,046,708 2,112,251 2,469,847 2,179,166 2,297,353
Intergovernmental charges for service 238,743 508,988 845,294 799,538 916,042
Interdepartmental charges for service 443,449 398,567 396,440 391,657 388,459
Fines and forfeits 267,841 229,295 217,026 215,834 180,619
Licenses and permits 116,020 125,934 119,165 100,329 133,869
Investment Income 210,538 364,096 552,492 772,538 377,035
Miscellaneous 965,875 652,745 754,700 776,377 733,099
Total Revenues 24,582,237 25,701,080 26,933,438 28,194,165 28,728,339
EXPENSES
Current
General Government 5,278,236 5,717,601 5,767,775 5,550,686 6,186,555
Public Safety 14,753,747 15,099,250 15,993,931 16,733,923 17,195,204
Public Works 1,265,198 1,174,434 1,254,031 1,316,172 1,351,147
Health and Human Services 159,633 167,310 168,795 167,122 174,048
Culture and Recreation 848,005 855,501 942,424 1,034,573 1,074,779
Conservation and Development 1,081,295 1,403,951 1,066,216 1,211,464 1,242,664
Capital Outlay 847,889 702,597 1,089,792 878,407 461,563
Total Expenditures 24,234,003$ 25,120,644$ 26,282,964$ 26,892,347$ 27,685,960$
Ozaukee County Finance Department l 2020 PAFR
Taxes comprise the vast majority of the general fund revenues at 69% of the total revenues. Property taxes remain the largest funding source of total County revenues at about 50%, with Sales tax accounting for the remaining 50% of tax revenues.
Roughly 62% of the general fund expenditures are for public safety functions related to the Sheriff and Emergency Management Departments of the county. General Government expenses comprise the next largest area of general fund expenditures at 22%.
GENERAL FUND
16
69%
14%
8%
3%
1%
1%0%1%
3%
WHERE THE MONEY COMES
FROMTaxes
Intergovernmental
Public Charges for Service
Intergovernmental charges for service
Interdepartmental charges for service
22%
62%
5%
1%4%4%2%
WHERE THE MONEY GOES
General GovernmentPublic Safety
Public WorksHealth and Human ServicesCulture and Recreation
Conservation and Development
Ozaukee County Finance Department l 2020 PAFR[COUNTY FINANCES]
17
$29.1 MILLION
THE COUNTY’S TOTAL LONG-TERM DEBT, INCLUDING CAPITAL LEASES AND
COMPENSTATED ABSENCES AT DECEMBER 30, 2020. A NET DECREASE OF $2.53 MILLION OR 8% FROM THE PRIOR YEAR’S BALANCE OF $31.64 MILLION
Ozaukee County Finance Department l 2020 PAFR
LONG TERM OBLIGATIONS
LONG-TERM OBLIGATIONS
GOVERNMENTAL ACTIVITIES
General Obligation Debt
Bonds $3,885,000 -$ $565,000 $3,320,000 $590,000
Notes 6,765,000 - 1,055,000 5,710,000 1,075,000
Total General Obligation Debt 10,650,000 - 1,620,000 9,030,000 1,665,000
Bond Premium 245,624 - 69,613 176,011 43,028
Capital Lease 2,469,459 - 276,821 2,192,638 285,375
Compensated Absences 2,198,532 1,878,385 1,393,213 2,683,704 670,926
Total Governmental activities $15,563,615 $1,878,385 $3,359,647 $14,082,353 $2,664,329
BUSINESS-TYPE ACTIVITIES
General Obligation Debt 14,575,000$ -$ 1,055,000$ 13,520,000$ 1,085,000$
Bond Premium 508,349 - 54,285 454,064 54,285
Compensated absences 991,262 717,411 660,985 1,047,688 261,924
Total Business-type activities $16,074,611 $717,411 $1,770,270 $15,021,752 $1,401,209
Outstanding
1/1/20 Issued Retired
Outstanding
12/31/20
Due Within
One Year
THE COUNTY MAINTAINS AN AAA BOND RATING FROM MOODY’S
INVESTOR SERVICE FOR LONG-TERM DEBT. THIS RATING WAS
FIRST CONFERRED UPON THE COUNTY IN 2009. OZAUKEE
COUNTY IS ONE OF THE FEW COUNTIES IN THE STATE OF
WISCONSIN TO HAVE ACHIEVED THIS TOP RATING.
[COUNTY FINANCES]
17
ASSETS Ozaukee County requires more than just revenues to provide its citizens with services, and as such, many
types of assets are required to keep the County performing at a high level and excelling in the delivery of
its various services. The County’s investment in capital assets for its governmental and business type
activities as of the end of the current year amounts to $90,972,309 (net of accumulated depreciation).
This investment in capital assets includes land, land improvements, buildings and improvements,
machinery and equipment, vehicles, boat, and public domain infrastructure (highways and bridges).
Major capital asset additions during 2020 included the following:
•County road construction $2,955,349
•Transit vehicles $69,297
•Sheriff vehicles $282,371 and $215,360 to purchase dispatch and facility improvements
•Administration video project $104,489
•County wide telephone system equipment $301,679
•Golf course machinery and equipment purchases of $175,213.
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Ozaukee County Finance Department l 2020 PAFR
OZAUKEE COUNTY'S CAPITAL ASSETS (net of accumulated depreciation)
2020 2019 2020 2019 2020 2019
Land $12,401,168 $12,401,168 $387,754 $387,754 $12,788,922 $12,788,922
Construction in Progress 3,771,311 3,627,422 280,992 504,538 4,052,303 4,131,960
Land Improvements 1,514,432 1,514,432 4,183,981 4,060,265 5,698,413 5,574,697
Building & Building Improvements 36,721,769 36,276,294 40,985,394 40,769,915 77,707,163 77,046,209
Machinery & Equipment 21,001,739 20,338,541 24,963,177 23,875,086 45,964,916 44,213,627
Infrastructure 55,666,530 52,711,181 - - 55,666,530 52,711,181
Less: Accumulated Depreciation (70,630,596) (66,992,188) (40,275,342) (37,671,987) (110,905,938) (104,664,175)
Total Net Capital Assets $60,446,353 $59,876,850 $30,525,956 $31,925,571 $90,972,309 $91,802,421
Governmental Activities Business-Type Activities Total
[COUNTY FINANCES]
COUNTY PRIORITIES
&
ACCOMPLISHMENTS
OZAUKEE COUNTY IS
COMMITED TO THE
FOLLOWING PRIORITIES:
•Maintaining and Enhancing
Public Transportation
•Protecting the Community and
the Individual
•Maintaining and Enhancing
County Owned Roadway
•Providing Effective Services to
Eligible Residents to Achieve
Maximum Efficiency
•Ongoing Proactive Leadership
•Ensuring Public Safety
•Consolidating Services
•Preserving Farmlands,
Recreational and Natural Areas
•Increasing County Government
Profile
•Increasing Tourism and the
County Profile
19
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[COUNTY PRIORITIES & ACCOMPLISHMENTS]
COUNTY PRIORITIES & ACCOMLISHMENTS
Ozaukee County Finance Department l 2020 PAFR
TRANSPORTATION – Meeting the transportation
needs of our residents and commuting populations.
Not only does Ozaukee County strive to maintain safe
and convenient highways, but also the necessary
infrastructure and equipment for operations.
Currently, the County is working to make
transportation services more cost effective while
finding ways to better serve and promote the
economic and community development that relies on
the County’s vital transportation assets
Maintaining and Enhancing County Owned
Roadway - The maintenance and improvement of
Ozaukee County’s existing roadway is an important
issue. Aging infrastructure, fiscal restraints, and the
needs of a growing population necessitate an
examination of facilities, roadways, and services that
provide prioritization balanced with our ability to pay.
This strategic goal has a focus in road maintenance,
road construction, equipment, the use of technology
and staffing that will allow for a continually improving
road and vehicle-based transportation system, building
upon comprehensive and regional transportation
planning efforts.
Maintaining and Enhancing Public
Transportation -The maintenance and improvement
of Ozaukee County’s public transportation system is an
equally important issue. The development of a transit
system that serves job commuters, shoppers, tourists,
and the public requires a system that offers flexible
mobility options that is well-coordinated, accessible,
efficient, and affordable.
COUNTY GOVERNMENT – The County Government strategic
goal is to enhance the quality of government provided to its
citizens. This requires dynamic leadership that is willing to
promote the County and its assets and explore innovative service
delivery options. County leaders must also motivate citizens to
become involved in their County government by working to
expand the County’s profile as well as provide opportunities for
citizen involvement.
Ensuring Proactive Leadership - A viable vision for the future
requires having leaders that are willing to plan for and actively
lead the County into the next era. Leaders who focus on the
implementation of the countywide vision, which reflects where the
County wants to be in the future. Proactive leadership
strengthens the foundation for service to the public and our
governmental partners.
Consolidating Services - Ozaukee County continually strives to
achieve service delivery efficiency and economies of scale while
maintaining high quality services. To continue this trend, the
County must explore recognized methods of achieving service
delivery efficiency, such as service consolidation and private and
non-profit partnerships.
Increasing County Government Profile – Increasing the
Ozaukee County profile includes developing awareness of the
functions, services, and purpose of County government for our
citizens, governmental partners, and the public in general.
Aligning the County’s mission and vision with the expectations of
citizens’ requires ongoing education about the role County
government holds so our partners and stakeholders are aware the
significant role the County plays in their lives.
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[COUNTY PRIORITIES & ACCOMPLISHMENTS]
COUNTY PRIORITIES & ACCOMLISHMENTS
Ozaukee County Finance Department l 2020 PAFR
HUMAN SERVICES -Proactively works to provide
quality human services in a safe and dignified
environment. Responsive human services ensure a
safer and healthier County for all. The County is
currently searching for ways to fund programs and
work with the State to ensure efficient and
maximum coverage for its clients. Providing
affordable options and a continuum of care that
maintains a high quality of life for our residents is a
top priority.
Protecting the Community and the Individual
- Protecting the community and the individual is
important for Ozaukee County. Stable communities
are an essential part of measuring the success of
our Human Services. Citizens expect a proactive and
responsive government committed to a healthy and
safe County.
Providing Effective Services to Eligible
Candidates to Achieve Self-Sufficiency -
Ozaukee County’s goal is to provide effective
services that focus on improving lives and
transitioning individuals to independent living. This
is attained by providing quality services that meet
customer demand, reduce waiting lists, and produce
desired outcomes. A quality highly trained
workforce that delivers excellent care and provides
creative solutions to problems is essential to our
strategic goal. Equally important is collaborating
with the State of Wisconsin and non-profit
organizations to work for regional solutions and
efficient use of resources to maintain available care
for those in need.
QUALITY OF LIFE -Ozaukee County’s cultural opportunities,
recreational activities, community amenities, and safe environment
make it one of the most desirable places to live, work, and play. This
strategic goal will enhance and promote all of the advantages of living
in Ozaukee County to our citizens and visitors.
Ensuring Public Safety -The safety of Ozaukee County residents is
paramount. The County strives to provide its residents with superior
safety, security, and enforcement services by continually improving
its emergency management and public health operations, and
updating its technology and infrastructure. Like many other areas,
Ozaukee County is continually trying to pursue efficiencies in the area
of public safety, and believes that services can be enhanced while
also becoming more cost effective.
Preserving Farmlands, Recreational and Natural Areas -
Preservation of farmlands and other natural areas is of critical
importance to the County Board, citizens, and County staff. As a
partner in land preservation, the County has tried to set an example
by keeping existing County parks and recreation areas in pristine
condition, as well as pursuing land purchases to ensure that
undeveloped land remains available for everyone to enjoy. In addition
to farmlands, and recreational and natural areas, this strategic goal
will address objectives related to the County’s water quality.
Increasing Tourism and County Profile - Tourism is an important
underpinning of Ozaukee County’s economy, supporting our local
businesses and creating a direct revenue stream that supports
County operations. The goal of increasing the County’s profile and
tourism activities is to enhance the economic impacts of tourism and
identify ways to improve this important aspect of the County’s
economy.
GLOSSARY OF TERMS
ASSETS - What the County owns
BUSINESS-TYPE ACTIVITIES – Activities financed through fees charged to external parties. Includes Lasata Campus, Highway Department, and County
Golf Course.
DEFERRED INFLOW OF RESOURCES – An acquisition of net position by the County that is applicable to a future reporting period.
DEFERRED OUTFLOW OF RESOURCES – A consumption of net position by the County that is applicable to a future reporting period.
GASB – Governmental Accounting Standard Board
GENERAL REVENUES – General revenues includes property and sales tax. This is the primary form of funding for the governmental funds.
GOVERNMENTAL ACTIVITIES – Activities typically financed through taxes and intergovernmental revenues. Includes primary governmental functions like general government, public safety, public works, and parks and recreation.
LIABILITIES – What the County owes.
NET POSITION – The difference between the County’s assets and deferred outflows and liabilities and deferred inflows.
PROGRAM REVENUES – Program Revenues are the County’s primary source of funding and is comprised mostly of charges for services (for both governmental and business-type activities), but also includes state and federal operating and capital grants.
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[GLOSSARY OF TERMS]Ozaukee County Finance Department l 2020 PAFR
COMMENTS AND QUESTIONS
The Department of Finance is committed to
accomplishing the priorities established by the
County Board and providing clear and
transparent reporting on the financial activities
of Ozaukee County. Our hope is that this
report has been helpful in providing a brief
over of the County and its finances. Questions
concerning any of the information provided in
this report or requests for additional
information should be addressed to:
Ozaukee County Finance
Department
121 W Main Street, PO Box 994
Port Washington, WI 53074
www.co.ozaukee.wi .us
262.284.9411
PRODUCED BY THE OZAUKEE COUNTY FINANCE DEPARTMENT l 121 W. MAIN STREET l
PORT WASHINGTON, WI 53074
OZAUKEE COUNTY BOARD OF SUPERVISORS & STANDING COMMITTEES
OF THE COUNTY BOARD
CHAIRPERSON LEE SCHLENVOGT
VICE-CHAIRPERSON PAUL MELOTIK
SECOND VICE-CHAIRPERSON MARTY WOLF
COUNTY ADMINISTRATOR JASON DZWINEL
DISTRICT 1 THOMAS E. WINKER
DISTRICT 2 JOSHUA HAAS
DISTRICT 3 BARBARA J. JOBS
DISTRICT 4 LEE SCHLENVOGT
DISTRICT 5 DONALD CLARK
DISTRICT 6 RICHARD C. NELSON
DISTRICT 7 DAN BECKER
DISTRICT 8 DAVE LARSON
DISTRICT 9 TOM GRABOW
DISTRICT 10 PAUL MELOTIK
DISTRICT 11 MARTY WOLF
DISTRICT 12 THOMAS H. RICHART
DISTRICT 13 DONALD KORINEK
DISTRICT 14 S. SCOTT RISHEL
DISTRICT 15 KATHLY T. GERACIE
DISTRICT 16 CHRISTOPHER P. DUECKER
DISTRICT 17 DAVID C. IRISH
DISTRICT 18 GUS “SANDY” WIRTH, JR.
DISTRICT 19 BRUCE ROSS
DISTRICT 20 MICHELLE GODDEN
DISTRICT 21 JUSTIN V. STROM
DISTRICT 22 ROB HOLYOKE
DISTRICT 23 DAVE HENRICHS
DISTRICT 24 JANETTE M. BRAVERMAN
DISTRICT 25 ALICE E. REED
DISTRICT 26 NATALIA MINKEL-DUMIT