2005 ANNUAL REPORT OZAUKEE COUNTY TREASURER
TO THE HONORABLE BOARD OF SUPERVISORS
OF OZAUKEE COUNTY, WISCONSIN:
Pursuant to the provisions of Section 59.25 (3)(d) of the Wisconsin Statutes, I herewith
submit a fully itemized statement and report of all moneys received and disbursed by me by
virtue of my office during the year 2005.
Cash Balance January 1, 2005  $       (65,485.83)
RECEIPTS
General (#61571-63601)  $   38,538,865.11
Redemption (#14139-14403)  $       762,921.67
County Tax (# 78196-82436)  $   12,585,008.53
Settlement (# 9857-9894)  $   14,517,881.46
Void Checks & Stop Payment Checks  $       122,152.35
Interest & Misc. Recorded By Journal Entry  $       170,959.80
ACH/Charge Real Estate Payment  $       103,199.18
Total 2005 Receipts  $  66,800,988.10
Total Balance & Receipts  $  66,735,502.27
DISBURSEMENTS
County Orders (# 348058-356198)  $   24,166,545.37
Salary Orders (#433071-434272)  $       957,936.16
Wire Transfers (# 814-882, 884-886, 888-889, 892-893)  $   18,839,197.09
Salary Direct Deposit  $    8,845,298.84
Manual County Orders  $         31,048.00
Adjustments  $             345.72
Total 2005 Disbursements  $  52,840,371.18
Total Treasurer's Cash July 31, 2005  $  13,895,131.09
RECONCILIATION
Checking Account Balance as per statement, July 31, 2005  $      198,727.89
Money Market Account Balance as per statement, July 31, 2005  $  13,979,355.78
Payroll Balance as per statement, July 31, 2005  $        49,400.91
Unfunded Pension Liability Balance, as per statement, July 31, 2005  $      170,447.31
Outstanding Deposits  $      840,842.13
Less Outstanding Checks  $  (1,343,642.93)
Total Treasurer's Cash July 31, 2005  $  13,895,131.09
January through July 2005 utilizing JD Edwards software
Cash Balance August 1, 2005  $  (1,094,897.94)
RECEIPTS MAIN CHECKBOOK
Bank Transactions  $         23,439.06
From Money Market #1  $           6,810.66
From Money Market #2  $   56,338,401.36
IA/DA GP & Adjustment June  $           2,607.67
Over The Counter  $         19,522.40
     
Total 2005 Receipts  $  56,390,781.15
Total Balance & Receipts  $  55,295,883.21
DISBURSEMENTS MAIN CHECKBOOK
County Orders (# 355893-35970,357345-362315)  $  (12,818,469.28)
County Orders (# 356199-357344)  $   (3,392,862.57)
Wire Transfers (# 883,887,890-891,894-895,897-908,910-935,938-941,943-949,951,953-960,962,964)  $  (39,472,003.65)
Total 2005 Disbursements  $ (55,683,335.50)
Total Treasurer's Cash December 31, 2005  $     (387,452.29)
RECONCILIATION
Balance as Per Statement  $      444,061.97
Outstanding Deposits  $        68,080.68
Outstanding County Checks  $     (899,594.94)
Total Treasurer's Cash December 31, 2005  $     (387,452.29)
August through December 2005 utilizing Great Plains software
Cash Balance August 1, 2005  $        67,900.47
MONEY MARKET #1 CHECKBOOK RECEIPTS
Bank Transactions  $   31,742,402.69
Receivables (OTC)  $               27.28
ACH Charge Card Payments  $       120,585.87
Interest  $           5,465.86
Bank Transfers  $    1,661,744.03
Bank Transfer from LGIP  $    1,070,197.82
Total 2005 Receipts  $  34,600,423.55
Total Balance & Receipts  $  34,668,324.02
MONEY MARKET #1 CHECKBOOK DISBURSEMENTS
Transfers To MM2  $  (33,999,625.73)
Transfers To RLF  $      (626,162.00)
Transfers To Main Checkbook  $          (6,810.66)
Total 2005 Disbursements  $ (34,632,598.39)
Total Treasurer's Cash December 31, 2005  $        35,725.63
RECONCILIATION
Balance as Per Statement  $        35,725.63
Total Treasurer's Cash December 31, 2005  $        35,725.63
August through December 2005 utilizing Great Plains software
Cash Balance August 1, 2005  $  14,752,200.11
MONEY MARKET #2 CHECKBOOK RECEIPTS
Bank Transactions  $           7,148.59
Receivables (OTC)  $   16,791,403.40
Redemptions (14404-14725)  $       676,348.01
Interest  $       147,867.89
County Tax (82437-83041)  $    1,673,961.20
From MM #1  $   33,999,625.73
Tax Overpayments  $             109.99
NSF & Bank Adjustments  $            (111.00)
Total 2005 Receipts  $  53,296,353.81
Total Balance & Receipts  $  68,048,553.92
MONEY MARKET #2 CHECKBOOK DISBURSEMENTS
Transfers To Main Checkbook  $   56,338,401.36
Transfers To Payroll Checkbook  $    7,324,634.60
Transfers To Unfunded Pension Checkbook  $         55,392.06
Total 2005 Disbursements  $  63,718,428.02
Total Treasurer's Cash December 31, 2005  $   4,330,125.90
RECONCILIATION
Balance as Per Statement  $   4,397,629.60
Outstanding Deposits  $            576.98
Outstanding Bank Transfers  $       (68,080.68)
Total Treasurer's Cash December 31, 2005  $   4,330,125.90
August through December 2005 utilizing Great Plains software
Cash Balance August 1, 2005  $           (518.86)
PAYROLL CHECKBOOK RECEIPTS
From MM #2  $    7,324,634.60
Return Direct Deposit (14426)  $           1,674.13
Stop Payment  $           2,128.24
Total 2005 Receipts  $   7,328,436.97
Total Balance & Receipts  $   7,327,918.11
PAYROLL CHECKBOOK DISBURSEMENTS
Salary Orders (434273-434531,434533-434575,434577-434607,434610-434622)  $      (260,440.65)
Salary Direct Deposit (13134-20667)  $   (7,067,477.46)
Total 2005 Disbursements  $  (7,327,918.11)
Total Treasurer's Cash December 31, 2005 0.00
RECONCILIATION
Balance as Per Statement  $       (11,289.85)
Outstanding Deposits  $           (343.17)
Outstanding Payroll Checks  $        11,633.02
Total Treasurer's Cash December 31, 2005 0.00
August through December 2005 utilizing Great Plains software
Cash Balance August 1, 2005  $      170,447.31
UNFUNDED PENSION CHECKBOOK RECEIPTS
From MM #2  $         55,392.06
Interest  $               41.73
Total 2005 Receipts  $        55,433.79
Total Balance & Receipts  $      225,881.10
UNFUNDED PENSION CHECKBOOK DISBURSEMENTS
Wire Transfers (896,909,924,936,950)  $       212,866.80
Total 2005 Disbursements  $      212,866.80
Total Treasurer's Cash December 31, 2005  $        13,014.30
RECONCILIATION
Balance as Per Statement  $        13,014.30
Total Treasurer's Cash December 31, 2005  $        13,014.30
August through December 2005 utilizing Great Plains software
INVESTMENT BALANCES 12/31/05
PWSB Money Market TC  $   1,424,307.14
Ozaukee Bank Money Market TC  $        11,276.22
Associated Bank Money Market  $      501,576.23
AIM General Funds  $        16,227.65
DANA  $   3,313,153.56
PWSB Revolving Loan Funds  $      629,857.48
LGIP General Funds  $   2,191,206.32
LGIP Health Care Trust  $      170,585.47
LGIP Veteran's Memorial Trust  $        23,790.55
INTEREST EARNED ON INVESTMENTS
Interest Investments  $      593,072.64
Interest Revolving Loan Fund  $        12,991.98
Interest Health Care Trust  $          5,258.29
Interest Veterans Memorial Trust  $          1,322.48
     
TOTAL INTEREST EARNED ON INVESTMENTS  $      612,645.39
SALES TAX REVENUE
Sales Tax General Fund (with accruals)  $   6,081,718.86
INTEREST & PENALTY ON DELINQUENT TAXES
Interest  $      248,623.90
Penalty  $      125,672.71
TOTAL INTEREST & PENALTY ON DELINQUENT TAXES  $      374,296.61
STATE OF WISCONSIN )
                                    )
COUNTY OF OZAUKEE )
I Karen L. Makoutz, Treasurer of Ozaukee
County, do hereby certify that I have compared the foregoing information with the original
records for the period commencing January 1, 2005 and ending December 31, 2005, both
inclusive; that the same is a correct record thereof as remains of record in my office.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed my official seal
this 28th day of February 2006.
S E A L Karen L. Makoutz
Ozaukee County Treasurer
**ANALYSIS OF OZAUKEE COUNTY DELINQUENT TAXES**
END OF YEAR
TAX  SALE % OF LEVY TAX CERTIFICATE
YEAR YEAR COUNTY LEVY TAX SALE UNCOLLECTED ROLL BALANCE
1977 1978  $         3,387,151.20  $             227,587.22 6.72%  $        290,644.29
1978 1979  $         3,150,992.93  $             292,032.89 9.26%  $        382,485.05
1979 1980  $         3,807,239.19  $             414,683.87 10.89%  $        543,919.71
1980 1981  $         4,417,223.86  $             692,393.25 15.67%  $        839,427.01
1981 1982  $         4,949,267.61  $             936,512.89 18.92%  $     1,155,448.24
1982 1983  $         5,269,724.43  $             864,802.63 16.10%  $     1,217,072.39
1983 1984  $         5,368,970.79  $             984,511.94 18.33%  $     1,386,498.13
1984 1985  $         5,920,610.59  $             832,755.25 14.06%  $     1,240,865.89
1985 1986  $         6,195,764.60  $             808,533.50 13.05%  $     1,198,362.11
1986 1987  $         7,054,754.07  $             717,371.55 10.17%  $     1,154,124.68
1987 1988  $         7,348,989.56  $             805,093.72 10.95%  $     1,012,239.96
1988 1989  $         8,367,161.97  $             819,013.15 9.79%  $     1,039,442.98
1989 1990  $        10,861,347.32  $          1,169,366.16 10.77%  $     1,177,678.63
1990 1991  $         9,418,791.98  $          1,722,343.27 18.29%  $     1,540,559.03
1991 1992  $        10,520,856.81  $          1,650,685.52 15.69%  $     1,535,316.44
1992 1993  $        11,200,214.89  $          1,393,248.60 12.44%  $     1,726,702.23
1993 1994  $        11,543,671.58  $          1,067,071.39 9.24%  $     1,121,178.18
1994 1995  $        11,494,997.06  $          1,000,338.62 8.70%  $     1,119,349.41
1995 1996  $        10,462,170.00  $          1,020,075.17 9.75%  $     1,080,172.34
1996 1997  $        11,521,540.00  $             867,113.80 7.53%  $        804,202.78
1997 1998  $        14,358,229.00  $             862,554.92 6.01%  $        737,182.01
1998 1999  $        13,603,980.00  $             779,002.21 5.73%  $        773,520.35
1999 2000  $         9,380,528.00  $             845,933.38 9.02%  $        744,024.56
2000 2001  $        12,914,745.00  $             971,258.71 7.52%  $        944,172.39
2001 2002  $        15,343,197.44  $          1,154,219.46 7.52%  $     1,025,141.22
2002 2003  $        15,307,317.01  $          1,181,733.87 7.72%  $     1,168,520.98
2003 2004  $        16,415,972.64  $             979,071.34 5.96%  $     1,023,099.32
2004 2005  $        16,860,541.75  $          1,165,983.46 6.92%  $     1,042,543.36
2005 2006  $        17,525,469.09
**ANALYSIS OF COUNTY HELD TAX LIEN CERTIFICATES AS OF 12/31/05**
97 TAX 98 TAX 99 TAX 00 TAX 01 TAX 02 TAX 03TAX 04TAX
  98 SALE 99 SALE  00 SALE  01 SALE 02 SALE 03 SALE 04 SALE 05 SALE TOTAL
TOWNS
Belgium                      $               54.50  $          9,590.97  $  24,186.75  $        33,832.22
Cedarburg  $      9,777.52  $                1,678.21  $                 1,607.39  $            760.33  $              837.39  $                 4.44  $        10,879.51  $  27,805.03  $        53,349.82
Fredonia  $      2,313.36  $                4,273.10  $                 4,218.81  $          4,762.21  $           4,812.28      $          3,816.47  $  17,696.70  $        41,892.93
Grafton  $         274.92                  $             394.67  $        27,063.07  $  44,952.81  $        72,685.47
Port Washington                          $          2,432.54  $    7,912.87  $        10,345.41
Saukville                      $           4,324.53  $          6,716.87  $  13,912.43  $        24,953.83
 $                   -  
VILLAGES  $                   -  
Bayside  $                   -  
Belgium                          $          6,238.05  $    9,264.13  $        15,502.18
Fredonia                          $          3,135.09  $  13,795.31  $        16,930.40
Grafton                          $        22,157.01  $  46,591.91  $        68,748.92
Newburg  $                   -  
Saukville                          $          3,682.29  $  31,625.54  $        35,307.83
Thiensville                  $           3,922.95  $           4,041.13  $          7,915.51  $  31,693.57  $        47,573.16
 $                   -  
CITIES  $                   -  
Cedarburg                          $        16,288.92  $  71,370.01  $        87,658.93
Mequon  $      1,417.41  $                  779.08  $                   974.83  $            940.61  $           1,225.55  $         12,183.20  $        70,360.27  $341,259.98  $      429,140.93
Port Washington                      $           2,525.00  $        28,469.85  $  73,626.48  $      104,621.33
TOTALS  $     13,783.21  $                6,730.39  $                 6,801.03  $          6,463.15  $          10,798.17  $         23,527.47  $      218,746.42  $755,693.52  $   1,042,543.36
**REAL ESTATE TAX LIEN CERTIFICATES HELD BY OZAUKEE COUNTY**
1/1/2005 2005   2005 12/31/2005
  BALANCE TAX SALE TOTAL REDEMPTIONS BALANCE
TOWNS
Belgium  $     20,223.83  $              40,979.48  $               61,203.31  $        27,371.09  $          33,832.22
Cedarburg  $     78,249.68  $              37,959.49  $             116,209.17  $        62,859.35  $          53,349.82
Fredonia  $     41,016.84  $              25,050.62  $               66,067.46  $        24,174.53  $          41,892.93
Grafton  $     73,513.73  $              65,876.27  $             139,390.00  $        66,704.53  $          72,685.47
Port Washington  $     16,603.53  $              13,820.75  $               30,424.28  $        20,078.87  $          10,345.41
Saukville  $     21,493.71  $              29,816.94  $               51,310.65  $        26,356.82  $          24,953.83
       
VILLAGES        
Bayside                  
Belgium  $     23,068.68  $              18,970.33  $               42,039.01  $        26,536.83  $          15,502.18
Fredonia  $     70,812.66  $              21,752.99  $               92,565.65  $        75,635.25  $          16,930.40
Grafton  $     50,950.95  $            102,155.67  $             153,106.62  $        84,357.70  $          68,748.92
Newburg            
Saukville  $     44,741.82  $              48,816.97  $               93,558.79  $        58,250.96  $          35,307.83
Thiensville  $     34,849.32  $              48,707.27  $               83,556.59  $        35,983.43  $          47,573.16
       
CITIES        
Cedarburg  $     48,720.35  $            114,999.71  $             163,720.06  $        76,061.13  $          87,658.93
Mequon  $   429,624.16  $            498,313.04  $             927,937.20  $      498,796.27  $        429,140.93
Port Washington  $     69,230.06  $              98,763.93  $             167,993.99  $        63,372.66  $        104,621.33
TOTALS  $1,023,099.32  $         1,165,983.46  $          2,189,082.78  $   1,146,539.42  $     1,042,543.36