Office of the County Clerk, October 14, 2025. The Board met pursuant to adjournment, and was called to order by Chairperson Gabrielson at 7:09 p.m. in the County Board Room, located at 320 South Walnut Street, Appleton, Wisconsin. ROLL CALL: 32 present, 4 absent. Members present: Thompson, Smith, Patience, Gabrielson, Kostelny, Hammen, Lawrence, Krueger, Lamers, Ferguson, McCabe, Wegand, Hermes, MacDonald, Zabronsky, Croatt, Spears, Heiser, Cuff, Hagen, Klemp, Thiede, Janke, Weinberg, Culbertson, Winterfeldt, Nejedlo, Clegg, VanderHeiden, Rettler, Koury, and Lautenschlager. Members absent: Supervisors Johnson, Mitchell, Monfils, and Thyssen. The Board Chairperson requested the Board's confirmation to excuse Supervisors Johnson, Mitchell, and Monfils. No objections; so ordered. The Pledge of Allegiance was led by Chairperson Gabrielson. MINUTES OF THE SEPTEMBER 23, 2025 COUNTY BOARD MEETING Supervisor Cuff moved, seconded by Supervisor Patience, to approve the minutes of the September 23, 2025 County Board meeting. ROLL CALL: 30 yes, 2 abstain (Klemp, Koury), 4 absent. MINUTES OF THE SEPTEMBER 23, 2025 COUNTY BOARD MEETING ARE APPROVED. SPECIAL ORDER OF BUSINESS – Representatives from CLA-CliftonLarsenAllen LLP will present the Audit Report for Year ended December 31, 2024 Representative Elizabeth McMasters, Director CPA from CLA-CliftonLarsenAllen LLP highlighted: Introduction of the CLA-CliftonLarsenAllen LLP service team and its presence in serving governmental clients nationally and in Wisconsin. High-level overview of accounting policies, accounting estimates, along with the County's financial statement, and audit results (Outagamie County received the grade of an unmodified and clean opinion from the auditors). Financial Statement Audit Results – governance communication – compare this report from this to last year's to check to see any changes. Audit results issue opinion is of "unmodified" or "clean" opinion. A standard change was implemented this year regarding GASB 101, which reflected on Outagamie County's various compensation for unused absences/vacation and updated procedures to align with current requirements. A mention of the Management Representation Letter, which emphasizes the integrity completeness, and relevancy of the information provided during the audit. No disagreements with management, and no consultations with other accountants (no outside opinion needed for 2024's audit). Compliance Audit - Single Audit Status review was done for a selection of federal and state grant dollars the County received for various programs. The audit was heavily compliance-focused and the procedures and requirements vary greatly for each program tested. The auditor relayed the compliance audit results for federal and state programs tested determined no deficiencies in internal control, and found no compliance findings. Director McMasters informed the Supervisors of upcoming significant changes to the Office of Management and Budget (OMB) guidance for federal assistance, as a way to help reduce administrative strain and burden. Highlights included an increased threshold from $750k to $1 million, added cybersecurity internal control requirement, and procurement polices language change requirements. She also provided a brief update on upcoming standards for future audits. Supervisor questions and comments followed. 2026 County Board Budget Process - Finance Committee Chairperson Chris Croatt Finance Committee Chairperson Croatt provided a general overview of the 2026 budget review process. Specifics of the presentation included: A reminder to the County Board about the division of responsibility – the County Board of Supervisors serves as the legislative role (make policy decisions and supervise administration though committee work), whereas the executive role is carried through the County Executive and staff, who administer the policies decided by the Board. Finance Committee Chairperson Croatt explained the process of the budget is created and distributed by the County Executive, whereupon the budget is then turned over to committees of jurisdiction and the Finance Committee for further review and recommendation to the full County Board prior to Budget Adoption. He continued by expressing the importance of being organized, prepared, and be willing to ask questions (urged Supervisors to attend committee meetings to hear the departmental presentations and provide feedback as a way to get involved, and make informed decisions). Committees will vote to either support budgets of jurisdiction or recommend changes. Finance Committee Chairperson Croatt reiterated that the new budget software provides additional functionality, including providing narratives for each department (accomplishments, achievements, goals, department changes, and comparable budget data). Finance Committee Chairperson Croatt provided the Budget Meeting Timeline for the Finance Committee Budget Review Meetings which will take place on Thursday, October 2nd, Tuesday, October 7th, Thursday, October 9th, Tuesday, October 21st, Thursday, October 23rd, and Tuesday, October 28th (cleanup meeting with cost center votes). The Budget Public Hearing will take place Tuesday, October 28th, 2025, at 7:00 p.m. before the County Board meeting. The Annual County Board Budget Adoption Meeting will be held Monday, November 3rd, 2025, in the County Board room at 5:30 p.m. The process has been built for transparency, full participation of committees and the public, and to avoid marathon budget meetings. Finance Committee Chairperson Croatt explained this is Outagamie County's second year issuing the budget software and the growth in understanding and utilizing the system is ongoing; budget documents are electronic, and stories and narratives of departments help describe how funds were used (accomplishments/achievements and future goals) and the outlook of departments for the next budget year. Should a Supervisor wish to make an amendment to the budget, it is highly recommended to attend the respective committee meeting first, whereupon the suggestion can be forwarded to the Finance Committee for further analysis and support. If approved there, it will be included in the budget presented at the Budget Adoption meeting and will not need special handling. Amendments will need a cost center number, line item, and dollar amount to modify, and the cost center and line item where the money will come from (talk to the committee chair of the respective committee for clarification). During the County Board Budget Adoption Meeting: The Executive proposes the annual budget; the County Board approves the unchanged or modified budget. A majority vote is required for budget and table of organization changes. Please contact the Finance Chair or Committee Chairs with any questions. Finance Committee Chairperson Croatt mentioned the importance of being prepared for the Budget Adoption Meeting. ESTABLISH ORDER OF THE DAY– None. COMMUNICATIONS – Chairperson Gabrielson summarized the communications. A PDF version of the County Executive Budget will be posted on the County website under the News section soon. On September 30th, 2025, Chairperson Gabrielson participated in a Bug Tussel fiber lighting ceremony of 25 miles of fiber to Outagamie County's broadband network (which is now totaling 125 miles). This is a great milestone in providing broadband service to the rural areas of the county. Legislative Services recently acquired a few of the most recent copies of the 2025-26 Wisconsin Blue Book – please see staff if you wish to attain a copy. There are 16 Supervisors who still need to complete the most recently sent out cyber security training course, titled Pick Your Path: A Fistful of Data, e-mailed to mailboxes on October 6th, 2025. There are three (3) Finance Committee Budget Review meetings: Tuesday, October 21st, Thursday, October 23rd, and Tuesday, October 28th. There is a Zoom link available to view the sessions via livestream (viewing only). Budget Public Hearing will be the first item on the agenda for the October 28, 2025 County Board meeting. PUBLIC PARTICIPATION IS LIMITED TO ONLY MATTERS LISTED ON THE AGENDA AND FOR A TOTAL OF FIFTEEN MINUTES WHICH MAY BE EXTENDED TO 30 MINUTES AT THE DISCRETION OF THE CHAIR – Supervisor Koury verbally relayed a constituent's written statement who resides in District 35 (Carmen Laird) to the County Board of Supervisors voicing support of Resolution No. 77—2026-26, as she was unable to attend the meeting. APPOINTMENTS – None. REPORT BY THE COUNTY EXECUTIVE – County Executive Thomas Nelson provided an Administrative Update. UNFINISHED BUSINESS – None. NEW BUSINESS – Ordinance No. Z-9—2025-26 – Agriculture, Extension Education, Zoning, and Land Conservation Committee. Approve to adopt the petition of Benjamin Keuken, applicant on behalf of BelGioioso Cheese Inc., owner, to rezone parcel 090039900 from the AGD General Agriculture District to the IND Industrial District, in the Town of Freedom, as noted on the Ordinance and attachments. Supervisor VanderHeiden moved, seconded by Supervisor Rettler, for adoption. ROLL CALL: 32 yes, 4 absent. ORDINANCE NO. Z-9—2025-26 IS ADOPTED. Resolution No. 77—2025-26 – Public Safety Committee. Approve to support transitioning one Victim Witness Specialist position and one Evidence Coordinator position in the District Attorney's Office, both currently funded by the American Rescue Plan Act, to permanent, county-funded positions by including the positions in the 2026 Executive Budget. Supervisor Patience moved, seconded by Supervisor MacDonald, for adoption. ROLL CALL: 29 yes, 3 no (Ferguson, Janke, Nejedlo), 4 absent. RESOLUTION NO. 77—2025-26 IS ADOPTED. Ordinance No. E—2025-26 – Legislative/Audit and Human Resources Committee. Approve to amend the Outagamie County Board Rules language in Section 2-426 Disclosure of Conflict of the Outagamie County Code of Ordinances, as noted on the Ordinance. Supervisor Spears moved, seconded by Supervisor Kostelny, for adoption. ROLL CALL: 32 yes, 4 absent. ORDINANCE NO. E—2025-26 IS ADOPTED. REPORTS – None. ADJOURNMENT – Supervisor Patience moved, seconded by Supervisor Lawrence to adjourn until October 28, 2025 at 7:00 p.m. VOICE VOTE CARRIED UNANIMOUSLY. The meeting adjourned at 8:15 p.m. Please call the Outagamie County Clerk's Office (832-5077) if you would like further elaboration of these minutes. Run: November 3, 2025 WNAXLP November 3 2025 LWIX0399710