[{"_1":2,"_99":-5,"_100":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6463402,"mediaKeyId","5785611-baba5de0c195dd46c347452e42f6b84a","parentId",5785611,"title","Polk County outlines 2026 budget plan; board approves recycling special charge, firefighter retention amendment and bonding authorization","audioSeconds",314,"startMs",3617000,"endMs",3303000,"viewUrl","/Search/View?dp=1&key=5785611-baba5de0c195dd46c347452e42f6b84a&start=3617&end=3303","thumbnailUrl","https://assets.pipeline.soar.com/5785611-baba5de0c195dd46c347452e42f6b84a/thumbnail_3617000.jpg","articleUrl","/articles/6463402/Polk-County/Wisconsin/Polk-County-outlines-2026-budget-plan-board-approves-recycling-special-charge-firefighter-retention-amendment-and-bonding-authorization","mediaUrl","https://secure.pipeline.soar.com/6463402-2071acfdf6000347fb10d19eddf080ff/orig.mp4?Expires=1773715497&Signature=mTSwRuwhM~CJDjt5Y195lKCb3bqXq-HrfFr2MRRP3rx3zUPaoNeCRDflzIQeD-NztybAioujm4o8Ph~H9cyXDhQOu1RylguXc3lbPDMzycdSbCqaZnVkOzqgRY78DpyaA0wjbd0R8dBEE6Eo6pFq7uGp5ReY5ezKz2daRaQwgKnlHh9QE-975JNuJppF8nO26AkA69Zq0dyzVMxaxQNqAlStlM2Anf6wxgnKG-hpZ8-3DFKryTHg-Y5KbF9grcDVjV0tRrbUxQptHGXmkKfRjudhs3vo2Ubcr5p3UqizMn3AFkYfulmfmsQsV0hPFWxbycKIL2HQhMrGm6KRyMmqig__&Key-Pair-Id=KUT5TJCACFTXG","author","Polk County, WI","date","2025-09-17T13:27:03Z","article","Polk County administration presented the proposed 2026 budget and five-year capital-improvement program to the Board of Supervisors on Sept. 16, 2025, and the board approved three resolutions related to recycling, first-responder retention and capital borrowing.

Administration said revenue pressures (including reduced investment income and federal funding uncertainty) and increased employee-related costs — chiefly health insurance, projected at a 15% increase — shaped the budget recommended to supervisors. The administrator told the board the recommended budget uses a mix of reserves, limited bonding and continued levy management to keep the mill rate lower than last year; the presentation showed a projected operating mill rate of $2.50, down about $0.17 from the prior year, while the levy was listed at $23.6 million (including a $500,000 set-aside to rebuild the county health insurance reserve fund).

Administration also summarized capital projects recommended for 2026, including investments in the recycling center (conveyor, glass-breaker, forklift and trucks), justice-center mechanical projects (chillers and controls phased over multiple years), courthouse video/AV updates, road and parks equipment, and public-safety squad vehicles.

Votes at a glance

- Resolution 25-25 (Recycling special charge): Approved. Vote (roll call): Yes 10, No 5. The board adopted a three-year special charge assessed to parcels with more than $50,000 in improvements to fund recycling center capital and operations. Administration estimated the assessment would generate about $743,000 in 2026, allocating approximately $397,000 for capital (recycling center equipment and conveyors) and $346,000 for operations. The assessment will run for three tax years (2025–2027 assessed collections) to establish the special fund.

- Resolution 27-25 (Budget amendment for first-responder/firefighter retention): Approved with amendment. The board amended the resolution in committee to clarify training-level language (requirement for specified level A and B training) and approved reallocating an existing $30,000 budgeted amount to support retention payments for first responders and firefighters who meet the defined training and service parameters. The formal vote on the amended resolution (roll call) recorded 13 Yes, 0 No, and 2 supervisors excused/abstained.

- Resolution 28-25 (Bond authorization for capital projects): Approved. The roll-call vote recorded 12 Yes and 3 No; the resolution passed with the required three‑quarters majority. Administration said the borrowing (roughly $2.25 million identified in the presentation) will be used to preserve levy stability while funding capital work identified in the CIP.

Discussion highlights and context

- Recycling special charge: Staff explained the $50,000 improvement threshold was chosen to limit the roll to properties likely to produce recyclables and to avoid assessing parcels such as small outbuildings or vacant lots. Several supervisors raised equity concerns — for example, multifamily or apartment properties are assessed per parcel and may generate more recycling than single-family parcels paying the same special charge. Staff said current parcel data limits a more tailored assessment and that counties across Wisconsin face the same implementation issues.

- Health insurance and fund balance: Administration reiterated a plan to deposit $500,000 of the levy into the county's health fund to rebuild reserves after recent claim experience. The proposed budget uses a combination of carryovers, some fund balance drawdowns (budgeted deficit of about $1.1 million from designated balances), and limited bonding to maintain a lower mill rate while preserving contingency capacity.

- Capital priorities: Supervisors discussed timing of justice-center mechanical work and whether to phase or bid the entire project. Administration said staff will seek a multi-phase approach but will competitively bid major work to control costs.

The board adopted the three resolutions during the Sept. 16 meeting; the budget process continues with a public hearing and adoption steps later in the fall.","mediaType","Video","parentTitle","County Board of Supervisors Meeting: 9-16-2025","oneSentenceSummary","Polk County administration presented the recommended 2026 budget and five-year capital plan; the board approved a recycling special charge, a budget amendment reallocating retention funds for first responders and firefighters, and a bonding authorization for capital projects.","taxTitle","Polk County, Wisconsin","taxId",72897,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6463408,"Polk County IT director warns of rising ransomware risk, outlines defenses and staff training",1827,1782000,3609000,"/Search/View?dp=1&key=5785611-baba5de0c195dd46c347452e42f6b84a&start=1782&end=3609","https://assets.pipeline.soar.com/5785611-baba5de0c195dd46c347452e42f6b84a/thumbnail_1782000.jpg","/articles/6463408/Polk-County/Wisconsin/Polk-County-IT-director-warns-of-rising-ransomware-risk-outlines-defenses-and-staff-training","https://secure.pipeline.soar.com/6463408-93ad5099e4b084b27c18641897edf961/orig.mp4?Expires=1773715497&Signature=g0fSvBVepIeMgKoBR2T-YX-S2A5FduJJYXouluAZXpC5vDdQ1aazgeDXdGme6aQxdraoGvb7xEIPjnhXgJ5dllA1UjZm8g4bs2HmWLmlhFiAKjFndEDhn6VEPbQoegdJCHOq-Z4swbwK1RU4O34QDrn6SlwZbSLuyvwqUfFDFuML~uVIjDHEI5wekh1wXXRzSXwHZXJN3Tq5CUl-xhJ-ILq5CN~tVpBzPFAeyLF0rTiP5vbcFPbo35HaynlMmk4tSJmdBZ8ShEnFEiT4EiZAbjSlA7Li~Xpk3VSJsY~fLyT1XGsvAR7~MDOsZ-Z~egzAyBm9iCW2dmYkUr-TuHfiwg__&Key-Pair-Id=KUT5TJCACFTXG","Scott Goode, Polk County's information technology director, told the Board of Supervisors on Sept. 16 that ransomware and other cyberattacks concentrated on government agencies have increased substantially and described the county's defensive program and recent incidents.

\"We've got greater than 235% rise in government ransomware attacks over the period of April 2024 to 2025,\" Goode said, and added that the average cost of a data breach can reach about $4,000,000 while the average ransom demand is nearer $500,000. \"Eighty-eight percent of breaches are happening from your human factor,\" he said, stressing that user behavior — clicking malicious links, responding to spear-phishing or smishing attacks — is the most common way attackers gain a foothold.

Goode reviewed national and state incidents to illustrate potential impacts, referencing a prolonged ransomware outage in St. Paul and other county-level incidents that disrupted land records and public services. He also reported Polk County's own near-miss: an April incident investigated with Wisconsin County Mutual that the county treated as a coordinated response and, after review, did not classify as a breach. He said Polk County's defenses had identified and blocked many threats over the preceding six months, reporting \"788 advanced malware threats were identified and avoided\" and about \"7,000 phishing and business email compromise attempts\" that were filtered.

Goode outlined the county's current security and preparedness measures:

- Information security policy and regular third-party risk assessments, plus CJIS audits where applicable.
- Monthly security awareness: two short trainings per month and phishing simulations that track staff responses and trigger remedial training for clickers.
- Least-privilege account controls and multifactor authentication (MFA) for county accounts.
- Encryption at rest and in transit and off-site backups for critical services.
- A contracted 24/7 security operations center and managed detection and response to monitor telemetry and provide alerts.
- Security reviews of third-party vendors and contract protections for county data.

Board members raised questions about county email use by supervisors. Goode and other staff explained the county assigns government email addresses and that using a personal email address for county business can complicate open-records compliance and increase exposure if a personal account is compromised. Staff also discussed the cost and potential value of adding a dedicated cybersecurity analyst; Goode said such a position could cost on the order of $80,000–$100,000 a year including benefits, though an offhand lower estimate of $50,000 was mentioned earlier in the discussion.

Goode said the county uses layered defenses and continuous improvement but acknowledged that human error will remain the primary residual risk and recommended continued investment in training and targeted staff capacity to accelerate remediation work.

The board did not take formal action on the cybersecurity presentation; it was presented for information and direction.","IT Director Scott Goode told the board that government-targeted ransomware and phishing attacks have surged and described Polk County’s current security posture, recent near-miss, and ongoing measures including phishing simulations, multifactor authentication, encryption, a 24/7 security operations center and monthly awareness training.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6463413,"External auditor issues clean opinion but cites two repeat material weaknesses for Polk County",1084,139000,1223000,"/Search/View?dp=1&key=5785611-baba5de0c195dd46c347452e42f6b84a&start=139&end=1223","https://assets.pipeline.soar.com/5785611-baba5de0c195dd46c347452e42f6b84a/thumbnail_139000.jpg","/articles/6463413/Polk-County/Wisconsin/External-auditor-issues-clean-opinion-but-cites-two-repeat-material-weaknesses-for-Polk-County","https://secure.pipeline.soar.com/6463413-dda898380ebcaf5affaf16780b87cb28/orig.mp4?Expires=1773715497&Signature=J0eNS~PyncfgAKvfCExw7b5Lp2Lm7K2RphsCL~l2FTH~OHB9oniIIfrGgaR2ZH0ZPHSVYD5mTAxM0LP~V7azYt51OmE~f0oMsfqxpq94dg1Vl6tIPzmYyGEFgUhlQCIKLFehWxFPVWKJsB8sz6LVWKboyF0rm9V~mg5o4ogN3tfa9glR3Ze-9SGvrSspm0~WEMEDIdIFRQqGIUptoZEGF3ebDSIXIGzFyz7bQWDl5JFWaiP5ijFl4m11MGc78muv3jRmvouSqf4q5jEjR5uV0glqDn8M4h-GfavO9U0nUwlbv5R2awXwjDw5SfrC45Re8aQUV3iQulbUbocYjyhSkw__&Key-Pair-Id=KUT5TJCACFTXG","CliftonLarsonAllen issued an unmodified — or \"clean\" — opinion on Polk County's 2024 financial statements, but the firm's principal flagged two repeat material weaknesses and several items for county leaders to monitor.

Jonathan Sherwood, a principal with CliftonLarsonAllen, told the Polk County Board of Supervisors on Sept. 16 that CLA issued a clean audit opinion covering the county's financial statements and that the county's federal- and state-related filings required under the single-audit process were submitted on time with no findings. \"We can actually issue that sort of opinion over your financial statements,\" Sherwood said.

Sherwood said CLA identified two repeat material weaknesses: (1) material audit adjustments, and (2) limited segregation of duties across transaction cycles. \"Material audit adjustments just basically means that if we didn't propose the journal entries and we didn't make those journal entries, your audit would not be able to be materially relied upon,\" he said. On segregation of duties, Sherwood said fully remediating the finding would be costly because it would require additional accounting staff across departments.

The auditor highlighted several financial metrics for supervisors to consider as they move into the 2026 budget cycle. Sherwood reported Polk County's unassigned fund balance at 86.9% of general fund operating expenditures — about $31 million in unassigned reserves versus roughly $35.7 million in general fund expenditures — and said the county's reserve level is well above typical minimums. He noted the county updated its fund-balance policy in 2025; Sherwood initially referenced a 40% target, then acknowledged the policy was updated to a 50% minimum in 2025.

Other audit details reported to the board included:

- Dams special revenue fund: a negative balance of about $1.8 million in 2024 attributable to timing differences when expenditures were recognized in 2024 but reimbursements were not received until 2025. The auditor said that timing issue should correct in 2025 if reimbursements arrive as expected.

- Enterprise funds: Golden Age Manor (the county nursing home) reported a positive change in net position of just over $1.1 million in 2024; Sherwood attributed the improvement primarily to about a 10% increase in occupancy. Polk County highway (an internal service/proprietary fund) reported a positive change in net position of about $505,000 for 2024 after depreciation and noncash items.

- Long-term debt: the county is using about 2.5% of its statutory debt limit, which Sherwood characterized as low relative to the statutory cap.

Sherwood said auditors recorded roughly 17–20 audit journal entries in recent years, with the number driven in part by grant-period recognition and required disclosures such as Wisconsin Retirement System (WRS) reporting. When asked whether the two material weaknesses are common, he said many similar-size governments have similar findings and that 98% of his regional clients have both findings.

Sherwood recommended continued governance oversight as a compensating control and encouraged supervisors to consult county finance staff on corrective steps, especially around grant reconciliation and WRS disclosures.

The presentation closed with Sherwood inviting follow-up questions and offering to assist finance staff with additional clarification.

The board did not take a formal vote on the audit presentation; the item was an informational presentation to assist the board's budgeting and oversight work.","CliftonLarsonAllen gave Polk County an unmodified (clean) opinion on its 2024 financial statements but reported two repeat material weaknesses — material audit adjustments and limited segregation of duties — and reviewed key fiscal metrics including an 86.9% unassigned fund balance and a negative dams special revenue fund timing issue.","actionData","errors"]

Article not found

Polk County outlines 2026 budget plan; board approves recycling special charge, firefighter retention amendment and bonding authorization

Polk County IT director warns of rising ransomware risk, outlines defenses and staff training

External auditor issues clean opinion but cites two repeat material weaknesses for Polk County