LFB Potential Savings To Local Governments Due To Employee Contributions To The Wisconsin Retirement System

Legislative Fiscal Bureau
One East Main, Suite 301 • Madison, WI 53703 • (608) 266-3847 • Fax: (608) 267-6873
March 15, 2011
TO: Members
Wisconsin Legislature
FROM: Bob Lang, Director
SUBJECT: Potential Retirement Savings for Public Employers Under 2011 Wisconsin Act 10
Under 2011 Wisconsin Act 10, the authority for Wisconsin Retirement System (WRS)
participating employers (both the state and local employers), to pay all or part of the contributions
required of participating employees was repealed except for represented local police, local
firefighters, state troopers, and state inspectors. Under Act 10, employers may still pick up the
employee portion of WRS costs for these employees, if agreed to in a collective bargaining
agreement.
Act 10 also requires that a WRS general participant, and an executive or elected official
participant would be required to make an employee contribution to the WRS in an amount equal to
one-half of all actuarially-required contributions, as approved by the Employee Trust Fund (ETF)
Board. Under the current 2011 rates, one-half of the general participant rate would be 5.8% of
earnings and one-half the executive/elected official rate would be 6.65% of earnings. In addition,
Act 10 requires WRS participants who are protective occupation employees (both those who are
and are not covered by social security) to contribute the percentage of earnings that would be paid
by general participants (5.8% in 2011). However, as indicated above, certain represented protective
occupation employees may continue to collectively bargain for an employer pickup of some or all
of the employee-required contributions. Finally, Act 10 applies these provisions to the City of
Milwaukee Employes' Retirement System (CMERS), and the Milwaukee County Employees'
Retirement System (MC-ERS), except that the contribution requirement for the City of Milwaukee
employees is to pay "all employee required contributions," (currently 5.5% for most general
employees).
The Attachments to this memorandum provide information on the potential annual savings
for public employers associated with higher employee contributions for retirement benefits.
Attachment 1 covers municipal employers and is arranged by county. Attachments 2, 3, and 4,
estimate potential annual savings for school districts, technical colleges and Cooperative
Educational Service Agencies (CESAs), and special purpose districts respectively. These latter
three attachments list employers alphabetically.
The projected savings for each unit of government are based on 2009 covered payroll data
(the latest available) for the WRS, CMERS, and MC-ERS. As noted above, under Act 10, most
protective occupation participants would retain the right to collectively bargain an employer pickup
of the employee-required retirement contributions. Therefore, the payroll data was adjusted to
remove the share of payroll attributable to protective occupation participants. This adjustment
affects many municipal and county employers (Attachment 1) and some special purpose district
employers (Attachment 4). This adjusted payroll was multiplied by 5.8% to estimate the projected
savings for non-protective employees only and is shown in the first column in these two
attachments. The non-protective employee estimates reflect projected savings to the unit of
government if the employer currently picks up all of the employee-required share of retirement
contributions. To the extent that employees currently pay out-of-pocket some or all of the
employee-required retirement contributions, these projected savings would be reduced.
Attachments 1 and 4 also include the 5.8% of earnings calculation for protective occupation
participants' payroll. While the employer pickup of all or part of this share would continue to be
collectively bargained, this information is provided because some savings will result within this
group (for example, nonrepresented protective occupation employees would be under the payment
requirement) and some portion of these amounts may result in savings to the extent that the
employer pickup of the employee-required contributions is reduced as a result of bargaining.
It should be noted that in Attachment 1, if $0 appears in both the non-protective and

protective columns, it indicates that the employer is not a participating employer in the WRS. If $0
appears in the non-protective column and a positive amount appears in the protective column, it
indicates that the employer only provides WRS coverage to its protective occupation employees.
The projected savings for school districts (Attachment 2), and technical colleges and
CESAs (Attachment 3) are based on 5.8% of the 2009 WRS covered payroll data for each
employer. Again, the estimates reflect projected savings if the employer currently picks up all of
the employee-required share of retirement contributions. To the extent that employees currently
pay out-of-pocket some or all of the employee-required retirement contributions, these projected
savings would be reduced.
It should also be noted that the projected savings in the attachments represent total savings
regardless of the funding source used to pay employee salaries. Therefore, these savings may not
be entirely available to the unit of government's general fund to the extent that restricted funds (for
example, federal funding) are used to pay salaries.
Finally, these projections relate to the potential employer savings associated with the
retirement provisions in Act 10 and do not address potential health care coverage savings. Under
Act 10, health care coverage and employee contributions for this coverage may be modified by the
employer because health care benefits are no longer a subject of collective bargaining for most
Page 2
public employees. [Under Act 10, only base wages would subject to collective bargaining, except
for represented local police, local firefighters, state troopers, and state inspectors.] This change will
provide local public employers with greater latitude to select employee health care coverage plans
and to determine the premium cost sharing between employers and employees. However, because
these future modifications cannot be predicted or quantified, potential local public employer
savings cannot be projected.
BL/AZ/sas
Attachments
Page 3
ATTACHMENT 1
Estimated Employee Retirement Savings Under 2011 Wisconsin Act 10

Counties and Municipalities
Wisconsin Retirement System -- 2009 Payroll Data
Savings Based on 5.8% of Payroll Data

Non-Protective Protective
ADAMS COUNTY
Towns
Adams $0 $0
Big Flats 0 0
Colburn 0 0
Dell Prairie 0 0
Easton 0 0
Jackson 0 0
Leola 0 0
Lincoln 0 0
Monroe 0 0
New Chester 0 0
New Haven 0 0
Preston 3,500 0
Quincy 6,300 0
Richfield 0 0
Rome 37,300 29,100
Springville 0 0
Strongs Prairie 3,300 0
Villages
Friendship 10,700 0
Cities
Adams 27,700 13,300
County Government 497,100 86,100
Page 4
ATTACHMENT 1


ASHLAND COUNTY
Towns
Agenda $0 $0
Ashland 3,500 0
Chippewa 0 0
Gingles 0 0
Gordon 0 0
Jacobs 0 0
La Pointe 29,400 8,200
Marengo 2,200 0
Morse 0 0
Peeksville 0 0
Sanborn 5,200 0
Shanagolden 0 0
White River 0 0
Villages
Butternut 0 0
Cities
Ashland * 189,000 132,500
Mellen 12,700 4,200
* This municipality is located in more than one county. The amounts shown are for the entire
municipality, as opposed to the part of the municipality in this county.
Page 5
ATTACHMENT 1


BARRON COUNTY
Towns
Almena $0 $0
Arland 0 0
Barron 2,400 0
Bear Lake 0 0
Cedar Lake 0 0
Chetek 2,400 0
Clinton 2,600 0
Crystal Lake 0 0
Cumberland 0 0
Dallas 0 0
Dovre 0 0
Doyle 0 0
Lakeland 0 0
Maple Grove 0 0
Maple Plain 0 0
Oak Grove 0 0
Prairie Farm 2,400 0
Prairie Lake 0 0
Rice Lake 0 0
Sioux Creek 0 0
Stanfold 0 0
Stanley 0 0
Sumner 1,800 0
Turtle Lake 2,500 0
Vance Creek 0 0
Villages
Almena 0 0
Cameron 14,100 7,400
Dallas 2,600 0
Haugen 1,800 0
Prairie Farm 71,500 0
Turtle Lake * 16,600 11,400
Cities
Barron 65,400 17,600
Chetek 0 15,200
Cumberland 37,800 14,900
Rice Lake 187,300 111,400
Page 6
ATTACHMENT 1


BAYFIELD COUNTY
Towns
Barksdale $2,300 $0
Barnes 0 0
Bayfield 0 0
Bayview 0 0
Bell 0 0
Cable 0 0
Clover 4,200 0
Delta 4,400 0
Drummond 9,300 0
Eileen 0 0
Grand View 0 0
Hughes 2,900 0
Iron River 13,900 7,500
Kelly 0 0
Keystone 0 0
Lincoln 0 0
Mason 0 0
Namakagon 0 0
Orienta 1,800 0
Oulu 0 0
Pilsen 0 0
Port Wing 5,000 0
Russell 0 0
Tripp 0 0
Washburn 0 0
Villages
Mason 0 0
Cities
Bayfield 25,200 9,300
Washburn 33,800 12,700
Page 7
ATTACHMENT 1


BROWN COUNTY
Towns
Eaton $0 $0
Glenmore 0 0
Green Bay 0 0
Holland 0 0
Humboldt 0 0
Lawrence 0 0
Ledgeview 20,900 0
Morrison 0 0
New Denmark 0 0
Pittsfield 0 0
Rockland 0 0
Scott 0 0
Wrightstown 0 0
Villages
Allouez 104,500 66,300
Ashwaubenon 167,200 237,000
Bellevue 73,500 9,400
Denmark 21,300 5,600
Hobart 30,800 17,400
Howard 138,400 3,900
Pulaski * 28,600 20,000
Suamico 76,400 4,000
Wrightstown * 28,100 4,300
Cities
De Pere 260,300 247,200
Green Bay 1,516,100 1,445,900
County Government 3,165,700 1,034,400
Page 8
ATTACHMENT 1


BUFFALO COUNTY
Towns
Alma $0 $0
Belvidere 0 0
Buffalo 0 0
Canton 0 0
Cross 0 0
Dover 10,600 0
Gilmanton 0 0
Glencoe 0 0
Lincoln 0 0
Maxville 0 0
Milton 0 0
Modena 0 0
Mondovi 0 0
Montana 0 0
Naples 0 0
Nelson 0 0
Waumandee 0 0
Villages
Cochrane 5,400 0
Nelson 0 0
Cities
Alma 13,500 2,600
Buffalo City 4,800 0
Fountain City 7,800 2,000
Mondovi 30,100 11,300
Page 9
ATTACHMENT 1


BURNETT COUNTY
Towns
Anderson $0 $0
Blaine 0 0
Daniels 0 0
Dewey 0 0
Grantsburg 0 0
Jackson 0 0
La Follette 0 0
Lincoln 0 0
Meenon 0 0
Oakland 0 0
Roosevelt 0 0
Rusk 0 0
Sand Lake 0 0
Scott 0 0
Siren 0 0
Swiss 0 0
Trade Lake 3,500 0
Union 0 0
Webb Lake 0 0
West Marshland 0 0
Wood River 0 0
Villages
Grantsburg 23,100 8,100
Siren 14,900 6,600
Webster 0 0
Page 10
ATTACHMENT 1


CALUMET COUNTY
Towns
Brillion $0 $0
Brothertown 3,100 0
Charlestown 0 0
Chilton 0 0
Harrison 0 0
New Holstein 0 0
Rantoul 0 0
Stockbridge 0 0
Woodville 0 0
Villages
Hilbert 12,700 0
Potter 0 0
Sherwood 17,300 0
Stockbridge 1,800 0
Cities
Brillion 29,700 20,800
Chilton 45,900 18,900
New Holstein 80,600 22,800
Page 11
ATTACHMENT 1


CHIPPEWA COUNTY
Towns
Anson $5,200 $0
Arthur 0 0
Auburn 0 0
Birch Creek 0 0
Bloomer 0 0
Cleveland 0 0
Colburn 0 0
Cooks Valley 0 0
Delmar 0 0
Eagle Point 6,100 0
Edson 0 0
Estella 0 0
Goetz 0 0
Hallie 0 0
Howard 0 0
Lafayette 9,700 0
Lake Holcombe 3,100 0
Ruby 0 0
Sampson 0 0
Sigel 0 0
Tilden 0 0
Wheaton 6,200 0
Woodmohr 0 0
Villages
Boyd 9,100 2,300
Cadott 22,800 8,300
Lake Hallie 13,400 18,600
New Auburn * 0 0
Cities
Bloomer 0 22,000
Chippewa Falls 230,600 178,200
Cornell 24,600 7,400
Stanley * 21,200 10,500
Page 12
ATTACHMENT 1


CLARK COUNTY
Towns
Beaver $0 $0
Butler 0 0
Colby 2,100 0
Dewhurst 0 0
Eaton 0 0
Foster 0 0
Fremont 0 0
Grant 0 0
Green Grove 0 0
Hendren 0 0
Hewett 0 0
Hixon 0 0
Hoard 0 0
Levis 0 0
Longwood 0 0
Loyal 0 0
Lynn 0 0
Mayville 0 0
Mead 0 0
Mentor 0 0
Pine Valley 0 0
Reseberg 0 0
Seif 0 0
Sherman 0 0
Sherwood 0 0
Thorp 0 0
Unity 0 0
Warner 0 0
Washburn 0 0
Weston 0 0
Withee 0 0
Worden 0 0
York 0 0
Villages
Curtiss 0 0
Dorchester * 0 0
Granton 7,400 0
Withee 8,100 0
Cities
Abbotsford * $26,600 $0
Colby * 18,400 0
Greenwood 18,500 8,500
Loyal 11,200 8,700
Neillsville 35,800 16,800
Owen 13,400 6,400
Thorp 19,600 7,000
Page 13
ATTACHMENT 1


COLUMBIA COUNTY
Towns
Arlington $0 $0
Caledonia 0 0
Columbus 0 0
Courtland 0 0
Dekorra 0 0
Fort Winnebago 0 0
Fountain Prairie 0 0
Hampden 0 0
Leeds 0 0
Lewiston 0 0
Lodi 2,000 0
Lowville 0 0
Marcellon 0 0
Newport 0 0
Otsego 0 0
Pacific 0 0
Randolph 0 0
Scott 0 0
Springvale 0 0
West Point 0 0
Wyocena 0 0
Villages
Arlington 6,400 0
Cambria 10,000 1,800
Doylestown 0 0
Fall River 9,000 5,700
Friesland 0 0
Pardeeville 27,900 0
Poynette 22,800 11,600
Rio 9,100 5,800
Wyocena 8,600 0
Cities
Columbus * 105,000 32,600
Lodi 53,700 14,100
Portage 128,100 95,000
Wisconsin Dells * 118,200 47,100
County Government 1,134,600 147,400
Page 14
ATTACHMENT 1


CRAWFORD COUNTY
Towns
Bridgeport $0 $0
Clayton 0 0
Eastman 0 0
Freeman 0 0
Haney 0 0
Marietta 0 0
Prairie du Chien 0 0
Scott 0 0
Seneca 0 0
Utica 0 0
Wauzeka 0 0
Villages
Bell Center 0 0
Eastman 3,200 0
Ferryville 2,600 0
Gays Mills 9,100 0
Lynxville 0 0
Mount Sterling 0 0
Soldiers Grove 7,500 0
Steuben 0 0
Wauzeka 5,400 0
Cities
Prairie du Chien 64,800 37,300
Page 15
ATTACHMENT 1


DANE COUNTY
Towns
Albion $7,300 $0
Berry 4,400 0
Black Earth 0 0
Blooming Grove 7,800 9,200
Blue Mounds 3,100 0
Bristol 0 0
Burke 13,500 0
Christiana 0 0
Cottage Grove 0 0
Cross Plains 2,500 0
Dane 0 0
Deerfield 0 0
Dunkirk 4,800 0
Dunn 24,100 0
Madison 43,300 98,300
Mazomanie 3,500 0
Medina 0 0
Middleton 20,500 0
Montrose 2,600 0
Oregon 8,300 0
Perry 0 0
Pleasant Springs 8,000 0
Primrose 2,700 0
Roxbury 0 0
Rutland 6,100 0
Springdale 3,400 0
Springfield 7,400 0
Sun Prairie 0 0
Vermont 3,600 0
Verona 11,400 0
Vienna 8,400 0
Westport 25,400 0
Windsor 34,400 0
York 0 0
Page 16
ATTACHMENT 1


DANE COUNTY (continued)
Villages
Belleville * $29,000 $14,400
Black Earth 16,100 0
Blue Mounds 8,000 2,800
Cambridge * 17,200 0
Cottage Grove 41,100 40,100
Cross Plains 33,700 13,400
Dane 7,900 1,200
Deerfield 22,400 0
De Forest 79,800 56,600
Maple Bluff 22,800 31,500
Marshall 31,800 23,000
Mazomanie 14,600 0
McFarland 85,500 69,700
Mount Horeb 100,000 36,700
Oregon 105,700 50,900
Rockdale 0 0
Shorewood Hills 42,000 23,600
Waunakee 126,400 58,700
Cities
Fitchburg 245,100 240,100
Madison 6,569,200 3,288,100
Middleton 264,100 182,500
Monona 100,400 97,100
Stoughton 228,600 77,800
Sun Prairie 0 179,300
Verona 122,800 65,000
County Government 5,510,500 1,717,300
Page 17
ATTACHMENT 1


DODGE COUNTY
Towns
Ashippun $6,000 $0
Beaver Dam 0 0
Burnett 0 0
Calamus 0 0
Chester 0 0
Clyman 0 0
Elba 0 0
Emmet 0 0
Fox Lake 0 0
Herman 0 0
Hubbard 0 0
Hustisford 0 0
Lebanon 5,400 0
Leroy 0 0
Lomira 0 0
Lowell 0 0
Oak Grove 0 0
Portland 0 0
Rubicon 0 0
Shields 0 0
Theresa 3,300 0
Trenton 0 0
Westford 0 0
Williamstown 0 0
Villages
Brownsville 8,700 0
Clyman 5,500 0
Hustisford 29,300 0
Iron Ridge 7,200 3,000
Kekoskee 0 0
Lomira 19,500 7,000
Lowell 0 0
Neosho 0 0
Randolph * 19,300 5,500
Reeseville 0 0
Theresa 0 0
Cities
Beaver Dam 184,600 173,100
Fox Lake 24,600 7,000
Horicon 45,800 24,900
Juneau 46,300 14,200
Mayville 72,600 33,800
Waupun * 155,700 72,100
Page 18
ATTACHMENT 1


DOOR COUNTY
Towns
Baileys Harbor $0 $0
Brussels 0 0
Clay Banks 0 0
Egg Harbor 0 0
Forestville 0 0
Gardner 0 0
Gibraltar 8,600 0
Jacksonport 0 0
Liberty Grove 0 0
Nasewaupee 0 0
Sevastopol 0 0
Sturgeon Bay 0 0
Union 0 0
Washington 20,100 3,800
Villages
Egg Harbor 22,900 0
Ephraim 22,900 0
Forestville 0 0
Sister Bay 24,300 0
Cities
Sturgeon Bay 170,300 120,400
Page 19
ATTACHMENT 1


DOUGLAS COUNTY
Towns
Amnicon $0 $0
Bennett 4,200 0
Brule 0 0
Cloverland 0 0
Dairyland 3,400 0
Gordon 0 0
Hawthorne 0 0
Highland 0 0
Lakeside 0 0
Maple 3,000 0
Oakland 0 0
Parkland 5,200 0
Solon Springs 0 0
Summit 5,300 0
Superior 2,800 0
Wascott 9,900 500
Villages
Lake Nebagamon 6,200 700
Oliver 0 0
Poplar 0 0
Solon Springs 5,500 1,200
Superior 0 0
Cities
Superior 443,200 322,300
Page 20
ATTACHMENT 1


DUNN COUNTY
Towns
Colfax $0 $0
Dunn 0 0
Eau Galle 2,400 0
Elk Mound 2,000 0
Grant 0 0
Hay River 0 0
Lucas 0 0
Menomonie 0 0
New Haven 3,500 0
Otter Creek 0 0
Peru 0 0
Red Cedar 0 0
Rock Creek 0 0
Sand Creek 0 0
Sheridan 0 0
Sherman 0 0
Spring Brook 0 0
Stanton 3,400 0
Tainter 5,800 0
Tiffany 1,700 0
Weston 0 0
Wilson 0 0
Villages
Boyceville 14,600 4,600
Colfax 15,200 2,300
Downing 0 0
Elk Mound 11,100 2,700
Knapp 0 0
Ridgeland 0 0
Wheeler 0 0
Cities
Menomonie 195,400 201,100
Page 21
ATTACHMENT 1


EAU CLAIRE COUNTY
Towns
Bridge Creek $0 $0
Brunswick 0 0
Clear Creek 0 0
Drammen 0 0
Fairchild 0 0
Lincoln 0 0
Ludington 0 0
Otter Creek 0 0
Pleasant Valley 4,300 0
Seymour 0 0
Union 0 0
Washington 16,800 0
Wilson 0 0
Villages
Fairchild 0 0
Fall Creek 12,800 7,200
Cities
Altoona 60,700 40,800
Augusta 19,800 10,800
Eau Claire * 1,029,700 705,800
Page 22
ATTACHMENT 1


FLORENCE COUNTY
Towns
Aurora $0 $0
Commonwealth 0 0
Fence 0 0
Fern 0 0
Florence 40,400 0
Homestead 0 0
Long Lake 0 0
Tipler 0 0
Page 23
ATTACHMENT 1


FOND DU LAC COUNTY
Towns
Alto $0 $0
Ashford 0 0
Auburn 0 0
Byron 0 0
Calumet 0 0
Eden 0 0
Eldorado 0 0
Empire 0 0
Fond du Lac 0 0
Forest 0 0
Friendship 0 0
Lamartine 0 0
Marshfield 0 0
Metomen 0 0
Oakfield 0 0
Osceola 0 0
Ripon 2,800 2,700
Rosendale 0 0
Springvale 0 0
Taycheedah 0 0
Waupun 0 0
Villages
Brandon 11,500 0
Campbellsport 22,400 5,500
Eden 0 0
Fairwater 3,000 0
Mount Calvary 0 0
North Fond du Lac 63,800 55,900
Oakfield 0 0
Rosendale 6,500 3,700
Saint Cloud 0 0
Cities
Fond du Lac 629,200 538,500
Ripon 111,700 46,400
Page 24
ATTACHMENT 1


FOREST COUNTY
Towns
Alvin $0 $0
Argonne 0 0
Armstrong Creek 0 0
Blackwell 0 0
Caswell 0 0
Crandon 0 0
Freedom 0 0
Hiles 0 0
Laona 7,900 2,200
Lincoln 0 0
Nashville 0 0
Popple River 0 0
Ross 0 0
Wabeno 4,300 2,400
Cities
Crandon 25,600 8,000
Page 25
ATTACHMENT 1


GRANT COUNTY
Towns
Beetown $0 $0
Bloomington 0 0
Boscobel 0 0
Cassville 0 0
Castle Rock 0 0
Clifton 0 0
Ellenboro 0 0
Fennimore 0 0
Glen Haven 0 0
Harrison 0 0
Hazel Green 0 0
Hickory Grove 0 0
Jamestown 0 0
Liberty 0 0
Lima 0 0
Little Grant 0 0
Marion 0 0
Millville 0 0
Mount Hope 0 0
Mount Ida 0 0
Muscoda 0 0
North Lancaster 0 0
Paris 0 0
Patch Grove 0 0
Platteville 0 0
Potosi 0 0
Smelser 0 0
South Lancaster 2,000 0
Waterloo 0 0
Watterstown 0 0
Wingville 0 0
Woodman 0 0
Wyalusing 0 0
Page 26
ATTACHMENT 1


GRANT COUNTY (continued)
Villages
Bagley $0 $0
Bloomington 0 0
Blue River 6,200 0
Cassville 0 0
Dickeyville 7,500 3,400
Hazel Green * 13,600 4,700
Livingston * 0 0
Montfort * 5,900 0
Mount Hope 0 0
Muscoda * 21,700 6,700
Patch Grove 0 0
Potosi 0 0
Tennyson 0 0
Woodman 0 0
Cities
Boscobel 55,000 17,400
Cuba City * 30,100 11,100
Fennimore 49,300 13,500
Lancaster 49,400 21,000
Platteville 184,200 61,500
Page 27
ATTACHMENT 1


GREEN COUNTY
Towns
Adams $0 $0
Albany 0 0
Brooklyn 2,600 0
Cadiz 0 0
Clarno 0 0
Decatur 0 0
Exeter 4,100 0
Jefferson 700 0
Jordan 0 0
Monroe 0 0
Mount Pleasant 0 0
New Glarus 4,800 0
Spring Grove 0 0
Sylvester 0 0
Washington 0 0
York 0 0
Villages
Albany 11,900 6,600
Brooklyn * 13,300 0
Browntown 3,900 0
Monticello 0 0
New Glarus 39,700 11,800
Cities
Brodhead * 56,500 25,600
Monroe 168,400 92,500
Page 28
ATTACHMENT 1


GREEN LAKE COUNTY
Towns
Berlin $0 $0
Brooklyn 0 0
Green Lake 2,500 0
Kingston 0 0
Mackford 0 0
Manchester 0 0
Marquette 0 0
Princeton 0 0
Saint Marie 0 0
Seneca 0 0
Villages
Kingston 0 0
Marquette 0 0
Cities
Berlin * 76,900 39,500
Green Lake 20,500 10,600
Markesan 16,400 4,700
Princeton 19,700 8,100
Page 29
ATTACHMENT 1


IOWA COUNTY
Towns
Arena $0 $0
Brigham 6,300 0
Clyde 0 0
Dodgeville 0 0
Eden 0 0
Highland 5,000 0
Linden 0 0
Mifflin 0 0
Mineral Point 0 0
Moscow 0 0
Pulaski 0 0
Ridgeway 0 0
Waldwick 0 0
Wyoming 0 0
Villages
Arena 0 0
Avoca 4,900 1,800
Barneveld 0 0
Cobb 5,200 0
Highland 7,800 1,600
Hollandale 2,500 0
Linden 0 0
Rewey 0 0
Ridgeway 0 0
Cities
Dodgeville 58,200 24,100
Mineral Point 23,000 15,000
Page 30
ATTACHMENT 1


IRON COUNTY
Towns
Anderson $0 $0
Carey 2,100 0
Gurney 0 0
Kimball 5,000 0
Knight 3,000 0
Mercer 16,000 0
Oma 4,500 0
Pence 0 0
Saxon 0 0
Sherman 0 0
Cities
Hurley 28,000 17,800
Montreal 7,200 0
Page 31
ATTACHMENT 1


JACKSON COUNTY
Towns
Adams $0 $0
Albion 1,400 0
Alma 0 0
Bear Bluff 0 0
Brockway 4,900 5,600
City Point 0 0
Cleveland 0 0
Curran 0 0
Franklin 0 0
Garden Valley 0 0
Garfield 0 0
Hixton 0 0
Irving 0 0
Knapp 0 0
Komensky 2,500 0
Manchester 0 0
Melrose 0 0
Millston 0 0
North Bend 0 0
Northfield 0 0
Springfield 1,800 0
Villages
Alma Center 0 0
Hixton 3,600 0
Melrose 0 0
Merrillan 0 0
Taylor 0 0
Cities
Black River Falls 98,900 29,800
Page 32
ATTACHMENT 1


JEFFERSON COUNTY
Towns
Aztalan $3,400 $0
Cold Spring 0 0
Concord 0 0
Farmington 0 0
Hebron 0 0
Ixonia 15,700 0
Jefferson 0 0
Koshkonong 0 0
Lake Mills 0 0
Milford 0 0
Oakland 8,100 0
Palmyra 0 0
Sullivan 4,600 0
Sumner 0 0
Waterloo 0 0
Watertown 0 0
Villages
Johnson Creek 34,400 14,700
Palmyra 0 0
Sullivan 7,800 0
Cities
Fort Atkinson 176,100 81,400
Jefferson 150,900 47,800
Lake Mills 127,200 36,300
Waterloo 53,400 30,000
Watertown * 359,700 211,300
Page 33
ATTACHMENT 1


JUNEAU COUNTY
Towns
Armenia $0 $0
Clearfield 0 0
Cutler 0 0
Finley 0 0
Fountain 0 0
Germantown 6,300 0
Kildare 0 0
Kingston 0 0
Lemonweir 0 0
Lindina 0 0
Lisbon 0 0
Lyndon 0 0
Marion 0 0
Necedah 0 0
Orange 0 0
Plymouth 0 0
Seven Mile Creek 0 0
Summit 2,800 0
Wonewoc 0 0
Villages
Camp Douglas 6,700 2,500
Hustler 0 0
Lyndon Station 0 0
Necedah 13,600 500
Union Center 2,500 900
Wonewoc 11,100 2,400
Cities
Elroy 33,600 5,100
Mauston 54,100 23,800
New Lisbon 36,700 10,100
Page 34
ATTACHMENT 1


KENOSHA COUNTY
Towns
Brighton $0 $0
Bristol 0 0
Paris 0 0
Randall 0 0
Salem 0 0
Somers 40,100 39,100
Wheatland 0 0
Villages
Bristol 35,000 7,400
Paddock Lake 28,100 0
Pleasant Prairie 395,200 185,500
Silver Lake 17,500 13,600
Twin Lakes 51,400 47,500
Cities
Kenosha 1,517,400 1,437,100
Page 35
ATTACHMENT 1


KEWAUNEE COUNTY
Towns
Ahnapee $0 $0
Carlton 0 0
Casco 0 0
Franklin 0 0
Lincoln 0 0
Luxemburg 0 0
Montpelier 0 0
Pierce 0 0
Red River 0 0
West Kewaunee 0 0
Villages
Casco 3,000 0
Luxemburg 9,700 3,100
Cities
Algoma 187,300 19,200
Kewaunee 37,900 19,000
Page 36
ATTACHMENT 1


LA CROSSE COUNTY
Towns
Bangor $0 $0
Barre 0 0
Burns 0 0
Campbell 16,600 16,200
Farmington 3,700 0
Greenfield 4,300 0
Hamilton 0 0
Holland 0 0
Medary 0 0
Onalaska 13,300 0
Shelby 24,200 6,400
Washington 2,600 0
Villages
Bangor 0 0
Holmen 47,600 26,200
Rockland 4,900 0
West Salem 26,900 16,600
Cities
La Crosse 972,900 706,900
Onalaska 145,000 121,100
Page 37
ATTACHMENT 1


LAFAYETTE COUNTY
Towns
Argyle $0 $0
Belmont 1,500 0
Benton 0 0
Blanchard 0 0
Darlington 0 0
Elk Grove 0 0
Fayette 0 0
Gratiot 4,100 0
Kendall 0 0
Lamont 0 0
Monticello 0 0
New Diggings 0 0
Seymour 0 0
Shullsburg 0 0
Wayne 2,200 0
White Oak Springs 0 0
Willow Springs 0 0
Wiota 3,700 0
Villages
Argyle 11,300 3,500
Belmont 11,200 2,300
Benton 11,800 0
Blanchardville * 9,800 0
Gratiot 0 0
South Wayne 3,900 0
Cities
Darlington 35,500 13,500
Shullsburg 15,500 2,600
Page 38
ATTACHMENT 1


LANGLADE COUNTY
Towns
Ackley $0 $0
Ainsworth 0 0
Antigo 0 0
Elcho 0 0
Evergreen 0 0
Langlade 0 0
Neva 0 0
Norwood 0 0
Parrish 0 0
Peck 0 0
Polar 0 0
Price 0 0
Rolling 0 0
Summit 0 0
Upham 0 0
Vilas 0 0
Wolf River 0 0
Villages
White Lake 5,900 0
Cities
Antigo 122,400 112,900
Page 39
ATTACHMENT 1


LINCOLN COUNTY
Towns
Birch $0 $0
Bradley 0 0
Corning 1,900 0
Harding 0 0
Harrison 0 0
King 0 0
Merrill 0 0
Pine River 0 0
Rock Falls 0 0
Russell 0 0
Schley 0 0
Scott 0 0
Skanawan 0 0
Somo 0 0
Tomahawk 0 0
Wilson 0 0
Cities
Merrill 177,400 156,300
Tomahawk 49,700 22,000
Page 40
ATTACHMENT 1


MANITOWOC COUNTY
Towns
Cato $0 $0
Centerville 0 0
Cooperstown 0 0
Eaton 0 0
Franklin 3,900 0
Gibson 0 0
Kossuth 0 0
Liberty 0 0
Manitowoc 0 0
Manitowoc Rapids 0 0
Maple Grove 0 0
Meeme 0 0
Mishicot 2,900 0
Newton 0 0
Rockland 0 0
Schleswig 0 0
Two Creeks 0 0
Two Rivers 0 0
Villages
Cleveland 15,800 5,300
Francis Creek 0 0
Kellnersville 0 0
Maribel 0 0
Mishicot 12,900 4,400
Reedsville 0 0
Saint Nazianz 9,000 0
Valders 17,600 2,700
Whitelaw 4,500 0
Cities
Kiel * 64,800 27,600
Manitowoc 971,400 463,200
Two Rivers 277,100 169,500
Page 41
ATTACHMENT 1


MARATHON COUNTY
Towns
Bergen $0 $0
Berlin 0 0
Bern 0 0
Bevent 0 0
Brighton 0 0
Cassel 0 0
Cleveland 0 0
Day 0 0
Easton 4,900 0
Eau Pleine 0 0
Elderon 0 0
Emmet 0 0
Frankfort 0 0
Franzen 0 0
Green Valley 0 0
Guenther 0 0
Halsey 0 0
Hamburg 0 0
Harrison 0 0
Hewitt 0 0
Holton 0 0
Hull 0 0
Johnson 0 0
Knowlton 0 0
Maine 0 0
Marathon 0 0
McMillan 0 0
Mosinee 0 0
Norrie 0 0
Plover 0 0
Reid 0 0
Rib Falls 0 0
Rib Mountain 33,200 9,800
Rietbrock 0 0
Ringle 0 0
Spencer 0 0
Stettin 8,200 0
Texas 0 0
Wausau 0 0
Weston 600 0
Wien 0 0
Page 42
ATTACHMENT 1


MARATHON COUNTY (continued)
Villages
Athens $9,500 $2,300
Brokaw 0 0
Edgar 8,000 2,600
Elderon 0 0
Fenwood 0 0
Hatley 0 0
Kronenwetter 38,500 21,200
Marathon 18,400 5,900
Rothschild 36,200 35,300
Spencer 17,200 8,500
Stratford 14,700 6,300
Unity * 0 0
Weston 110,800 30,300
Cities
Mosinee 40,200 23,700
Schofield 19,800 0
Wausau 538,200 475,400
Page 43
ATTACHMENT 1


MARINETTE COUNTY
Towns
Amberg $0 $0
Athelstane 4,200 0
Beaver 0 0
Beecher 0 0
Dunbar 0 0
Goodman 2,400 0
Grover 0 0
Lake 4,600 0
Middle Inlet 0 0
Niagara 0 0
Pembine 0 0
Peshtigo 0 0
Porterfield 0 0
Pound 0 0
Silver Cliff 0 0
Stephenson 0 0
Wagner 0 0
Wausaukee 0 0
Villages
Coleman 8,000 2,100
Crivitz 11,500 4,800
Pound 2,200 0
Wausaukee 6,700 0
Cities
Marinette 180,100 145,400
Niagara 34,900 13,000
Peshtigo 0 17,800
Page 44
ATTACHMENT 1


MARQUETTE COUNTY
Towns
Buffalo $0 $0
Crystal Lake 0 0
Douglas 0 0
Harris 0 0
Mecan 0 0
Montello 0 0
Moundville 0 0
Neshkoro 0 0
Newton 0 0
Oxford 0 0
Packwaukee 0 0
Shields 0 0
Springfield 0 0
Westfield 0 0
Villages
Endeavor 0 0
Neshkoro 4,900 0
Oxford 5,900 700
Westfield 12,300 6,400
Cities
Montello 15,900 4,500
Page 45
ATTACHMENT 1


MENOMINEE COUNTY
Towns
Menominee $0 $0
Page 46
ATTACHMENT 1


MILWAUKEE COUNTY
Villages
Bayside * $60,700 $56,800
Brown Deer 143,300 114,700
Fox Point 115,000 66,200
Greendale 143,300 190,400
Hales Corners 73,200 89,700
River Hills 32,300 48,300
Shorewood 162,500 107,400
West Milwaukee 57,600 81,300
Whitefish Bay 131,000 93,600
Cities
Cudahy 251,300 229,200
Franklin 0 440,300
Glendale 102,800 191,200
Greenfield 324,500 461,500
Milwaukee * 11,075,100** 10,536,000**
Oak Creek 532,400 469,200
Saint Francis 110,800 154,500
South Milwaukee 286,800 250,400
Wauwatosa 777,000 855,600
West Allis 1,042,600 1,052,300
County Government 10,970,200*** 1,512,300
** Under Act 10, City of Milwaukee employees are required to make retirement contributions at
the employee-required rate for the City's retirement system. While these required rates vary
depending on the date of hire, for most general employees the City currently pays on behalf of
the employee 5.5% of earnings, and, for protective occupation employees, the City pays on
behalf of the employee 7% of earnings. Therefore, the potential savings for the City are
calculated using the 5.5% and 7% rates for the non-protective and protective projections
respectively.
*** The Milwaukee County calculation for non-protective savings is adjusted to reflect the out-
of-pocket retirement payments now being required of nonrepresented County employees.
Page 47
ATTACHMENT 1


MONROE COUNTY
Towns
Adrian $0 $0
Angelo 0 0
Byron 0 0
Clifton 2,100 0
Glendale 0 0
Grant 0 0
Greenfield 0 0
Jefferson 0 0
La Fayette 0 0
La Grange 0 0
Leon 0 0
Lincoln 0 0
Little Falls 0 0
New Lyme 0 0
Oakdale 2,500 0
Portland 0 0
Ridgeville 0 0
Scott 0 0
Sheldon 0 0
Sparta 2,600 0
Tomah 0 0
Wellington 0 0
Wells 0 0
Wilton 2,000 0
Villages
Cashton 23,200 4,900
Kendall 4,800 0
Melvina 0 0
Norwalk 0 0
Oakdale 0 0
Warrens 8,300 600
Wilton 0 0
Wyeville 0 0
Cities
Sparta 115,800 59,100
Tomah 148,100 64,400
Page 48
ATTACHMENT 1


OCONTO COUNTY
Towns
Abrams $0 $0
Bagley 0 0
Brazeau 0 0
Breed 0 0
Chase 0 0
Doty 0 0
Gillett 0 0
How 0 0
Lakewood 0 0
Lena 0 0
Little River 0 0
Little Suamico 0 0
Maple Valley 0 0
Morgan 0 0
Mountain 0 0
Oconto 0 0
Oconto Falls 0 0
Pensaukee 0 0
Riverview 0 0
Spruce 0 0
Stiles 0 0
Townsend 0 0
Underhill 0 0
Villages
Lena 7,600 2,300
Suring 9,400 1,900
Cities
Gillett 17,800 8,500
Oconto 62,200 47,000
Oconto Falls 54,800 18,300
Page 49
ATTACHMENT 1


ONEIDA COUNTY
Towns
Cassian $3,700 $0
Crescent 4,200 0
Enterprise 0 0
Hazelhurst 6,000 0
Lake Tomahawk 0 0
Little Rice 0 0
Lynne 0 0
Minocqua 55,800 31,800
Monico 0 0
Newbold 12,700 0
Nokomis 0 0
Pelican 4,600 0
Piehl 0 0
Pine Lake 6,300 0
Schoepke 0 0
Stella 0 0
Sugar Camp 0 0
Three Lakes 20,500 10,500
Woodboro 0 0
Woodruff 12,500 17,800
Cities
Rhinelander 177,900 120,400
Page 50
ATTACHMENT 1


OUTAGAMIE COUNTY
Towns
Black Creek $0 $0
Bovina 0 0
Buchanan 9,600 0
Center 0 0
Cicero 0 0
Dale 0 0
Deer Creek 0 0
Ellington 0 0
Freedom 10,900 5,600
Grand Chute 109,700 183,000
Greenville 54,200 2,900
Hortonia 0 0
Kaukauna 0 0
Liberty 0 0
Maine 0 0
Maple Creek 0 0
Oneida 0 0
Osborn 0 0
Seymour 0 0
Vandenbroek 0 0
Villages
Bear Creek 0 0
Black Creek 15,100 4,500
Combined Locks 23,000 15,700
Hortonville 32,000 13,000
Kimberly 89,500 0
Little Chute 102,600 84,400
Nichols 2,100 0
Shiocton 11,000 2,700
Cities
Appleton * 1,400,000 804,100
Kaukauna 405,900 155,300
Seymour 51,200 19,600
Page 51
ATTACHMENT 1


OZAUKEE COUNTY
Towns
Belgium $0 $0
Cedarburg 31,300 0
Fredonia 0 0
Grafton 0 0
Port Washington 0 0
Saukville 0 0
Villages
Belgium 19,800 200
Fredonia 0 0
Grafton 168,200 85,900
Saukville 65,500 38,400
Thiensville 30,400 28,000
Cities
Cedarburg 255,900 86,100
Mequon 246,800 173,100
Port Washington 190,300 80,800
Page 52
ATTACHMENT 1


PEPIN COUNTY
Towns
Albany $0 $0
Durand 0 0
Frankfort 0 0
Lima 0 0
Pepin 0 0
Stockholm 0 0
Waterville 0 0
Waubeek 0 0
Villages
Pepin 8,800 2,300
Stockholm 0 0
Cities
Durand 23,500 6,600
Page 53
ATTACHMENT 1


PIERCE COUNTY
Towns
Clifton $0 $0
Diamond Bluff 0 0
Ellsworth 0 0
El Paso 0 0
Gilman 2,700 0
Hartland 0 0
Isabelle 0 0
Maiden Rock 0 0
Martell 2,700 0
Oak Grove 0 0
River Falls 6,400 0
Rock Elm 0 0
Salem 0 0
Spring Lake 2,000 0
Trenton 0 0
Trimbelle 0 0
Union 0 0
Villages
Bay City 5,800 0
Ellsworth 28,900 19,900
Elmwood 10,100 1,400
Maiden Rock 0 0
Plum City 0 0
Spring Valley * 12,200 4,500
Cities
Prescott 47,200 25,400
River Falls * 172,100 81,500
Page 54
ATTACHMENT 1


POLK COUNTY
Towns
Alden $0 $0
Apple River 0 0
Balsam Lake 2,300 0
Beaver 0 0
Black Brook 0 0
Bone Lake 0 0
Clam Falls 0 0
Clayton 0 0
Clear Lake 2,100 0
Eureka 0 0
Farmington 0 0
Garfield 0 0
Georgetown 2,200 0
Johnstown 0 0
Laketown 2,500 0
Lincoln 0 0
Lorain 0 0
Luck 0 0
McKinley 0 0
Milltown 4,800 0
Osceola 0 0
Saint Croix Falls 0 0
Sterling 0 0
West Sweden 2,400 0
Villages
Balsam Lake 15,900 2,400
Centuria 13,600 5,900
Clayton 7,800 2,900
Clear Lake 18,400 5,200
Dresser 10,900 2,800
Frederic 20,000 5,500
Luck 21,900 5,600
Milltown 14,500 4,800
Osceola 30,700 20,300
Cities
Amery 42,100 23,700
Saint Croix Falls 31,600 18,200
Page 55
ATTACHMENT 1


PORTAGE COUNTY
Towns
Alban $3,500 $0
Almond 0 0
Amherst 0 0
Belmont 0 0
Buena Vista 0 0
Carson 0 0
Dewey 0 0
Eau Pleine 0 0
Grant 2,400 0
Hull 11,800 0
Lanark 0 0
Linwood 0 0
New Hope 0 0
Pine Grove 0 0
Plover 2,500 0
Sharon 0 0
Stockton 7,700 0
Villages
Almond 0 0
Amherst 10,500 0
Amherst Junction 0 0
Junction City 4,000 0
Nelsonville 0 0
Park Ridge 0 0
Plover 110,200 70,400
Rosholt 3,000 0
Whiting 12,400 0
Cities
Stevens Point 374,500 298,300
Page 56
ATTACHMENT 1


PRICE COUNTY
Towns
Catawba $0 $0
Eisenstein 0 0
Elk 0 0
Emery 0 0
Fifield 0 0
Flambeau 0 0
Georgetown 0 0
Hackett 0 0
Harmony 0 0
Hill 0 0
Kennan 0 0
Knox 0 0
Lake 0 0
Ogema 0 0
Prentice 0 0
Spirit 2,000 0
Worcester 0 0
Villages
Catawba 0 0
Kennan 0 0
Prentice 0 0
Cities
Park Falls 45,300 18,800
Phillips 33,100 16,000
Page 57
ATTACHMENT 1


RACINE COUNTY
Towns
Burlington $17,000 $28,200
Dover 0 0
Norway 22,000 5,200
Raymond 13,800 0
Waterford 19,000 21,300
Yorkville 4,300 0
Villages
Caledonia 174,400 273,600
Elmwood Park 0 0
Mount Pleasant 159,400 382,100
North Bay 0 0
Rochester 12,300 0
Sturtevant 0 0
Union Grove 57,400 0
Waterford 0 0
Wind Point 11,700 700
Cities
Burlington * 146,300 89,300
Racine 1,590,500 1,418,600
Page 58
ATTACHMENT 1


RICHLAND COUNTY
Towns
Akan $0 $0
Bloom 0 0
Buena Vista 0 0
Dayton 0 0
Eagle 0 0
Forest 0 0
Henrietta 0 0
Ithaca 0 0
Marshall 0 0
Orion 0 0
Richland 0 0
Richwood 0 0
Rockbridge 0 0
Sylvan 0 0
Westford 0 0
Willow 0 0
Villages
Boaz 0 0
Cazenovia * 0 0
Lone Rock 0 0
Viola * 0 0
Yuba 0 0
Cities
Richland Center 96,500 33,700
Page 59
ATTACHMENT 1


ROCK COUNTY
Towns
Avon $0 $0
Beloit 37,100 85,300
Bradford 0 0
Center 0 0
Clinton 0 0
Fulton 2,400 0
Harmony 0 0
Janesville 0 0
Johnstown 0 0
La Prairie 0 0
Lima 0 0
Magnolia 0 0
Milton 0 0
Newark 0 0
Plymouth 0 0
Porter 0 0
Rock 0 0
Spring Valley 0 0
Turtle 0 0
Union 0 0
Villages
Clinton 22,100 16,900
Footville 0 0
Orfordville 15,100 6,000
Cities
Beloit 716,500 539,200
Edgerton 65,000 33,700
Evansville 86,000 28,100
Janesville 906,000 730,700
Milton 60,600 31,000
Page 60
ATTACHMENT 1


RUSK COUNTY
Towns
Atlanta $0 $0
Big Bend 0 0
Big Falls 0 0
Cedar Rapids 0 0
Dewey 0 0
Flambeau 1,400 0
Grant 0 0
Grow 0 0
Hawkins 0 0
Hubbard 0 0
Lawrence 0 0
Marshall 0 0
Murry 0 0
Richland 0 0
Rusk 0 0
South Fork 0 0
Strickland 0 0
Stubbs 0 0
Thornapple 0 0
True 0 0
Washington 0 0
Wilkinson 0 0
Willard 0 0
Wilson 0 0
Villages
Bruce 7,500 0
Conrath 0 0
Glen Flora 0 0
Hawkins 5,100 0
Ingram 0 0
Sheldon 0 0
Tony 0 0
Weyerhaeuser 0 0
Cities
Ladysmith 68,600 26,700
Page 61
ATTACHMENT 1


ST. CROIX COUNTY
Towns
Baldwin $0 $0
Cady 0 0
Cylon 0 0
Eau Galle 0 0
Emerald 0 0
Erin Prairie 0 0
Forest 0 0
Glenwood 0 0
Hammond 0 0
Hudson 0 0
Kinnickinnic 0 0
Pleasant Valley 0 0
Richmond 0 0
Rush River 0 0
Saint Joseph 0 0
Somerset 6,700 0
Springfield 0 0
Stanton 0 0
Star Prairie 0 0
Troy 0 0
Warren 1,800 0
Villages
Baldwin 37,600 23,900
Deer Park 0 0
Hammond 22,300 11,900
North Hudson 16,800 17,000
Roberts 22,500 7,400
Somerset 34,700 19,900
Star Prairie 0 0
Wilson 2,100 0
Woodville 16,600 8,000
Cities
Glenwood City 0 5,000
Hudson 169,000 84,200
New Richmond 182,800 60,900
Page 62
ATTACHMENT 1


SAUK COUNTY
Towns
Baraboo $3,800 $0
Bear Creek 3,300 0
Dellona 0 0
Delton 8,500 0
Excelsior 0 0
Fairfield 0 0
Franklin 0 0
Freedom 2,100 0
Greenfield 0 0
Honey Creek 0 0
Ironton 0 0
La Valle 6,700 0
Merrimac 0 0
Prairie Du Sac 0 0
Reedsburg 0 0
Spring Green 0 0
Sumpter 0 0
Troy 0 0
Washington 0 0
Westfield 300 0
Winfield 0 0
Woodland 0 0
Villages
Ironton 0 0
Lake Delton 50,900 61,200
La Valle 4,400 0
Lime Ridge 0 0
Loganville 3,900 0
Merrimac 0 0
North Freedom 4,700 0
Plain 9,800 0
Prairie Du Sac 47,000 0
Rock Springs 2,100 0
Sauk City 42,200 0
Spring Green 20,000 8,500
West Baraboo 10,900 0
Cities
Baraboo 186,400 98,800
Reedsburg 194,500 59,800
Page 63
ATTACHMENT 1


SAWYER COUNTY
Towns
Bass Lake $0 $0
Couderay 0 0
Draper 3,200 0
Edgewater 0 0
Hayward 4,600 0
Hunter 0 0
Lenroot 0 0
Meadowbrook 0 0
Meteor 0 0
Ojibwa 0 0
Radisson 0 0
Round Lake 0 0
Sand Lake 0 0
Spider Lake 0 0
Weirgor 0 0
Winter 9,500 0
Villages
Couderay 0 0
Exeland 0 0
Radisson 0 0
Winter 0 0
Cities
Hayward 29,200 21,000
Page 64
ATTACHMENT 1


SHAWANO COUNTY
Towns
Almon $0 $0
Angelica 0 0
Aniwa 0 0
Bartelme 0 0
Belle Plaine 0 0
Birnamwood 0 0
Fairbanks 0 0
Germania 0 0
Grant 0 0
Green Valley 0 0
Hartland 0 0
Herman 0 0
Hutchins 0 0
Lessor 0 0
Maple Grove 0 0
Morris 0 0
Navarino 0 0
Pella 0 0
Red Springs 0 0
Richmond 0 0
Seneca 0 0
Washington 0 0
Waukechon 0 0
Wescott 12,000 0
Wittenberg 0 0
Villages
Aniwa 0 0
Birnamwood * 2,500 0
Bonduel 0 0
Bowler 0 0
Cecil 0 0
Eland 0 0
Gresham 23,600 0
Mattoon 3,300 0
Tigerton 0 0
Wittenberg 0 0
Cities
Shawano 110,900 64,100
Page 65
ATTACHMENT 1


SHEBOYGAN COUNTY
Towns
Greenbush $0 $0
Herman 0 0
Holland 0 0
Lima 0 0
Lyndon 0 0
Mitchell 0 0
Mosel 0 0
Plymouth 0 0
Rhine 0 0
Russell 0 0
Scott 3,800 0
Sheboygan 17,900 0
Sheboygan Falls 0 0
Sherman 0 0
Wilson 7,500 0
Villages
Adell 6,600 0
Cascade 5,100 0
Cedar Grove 17,600 0
Elkhart Lake 17,600 10,100
Glenbeulah 0 0
Howards Grove 19,500 0
Kohler 35,700 24,700
Oostburg 21,400 0
Random Lake 21,900 0
Waldo 0 0
Cities
Plymouth 163,600 60,100
Sheboygan 987,600 591,800
Sheboygan Falls 86,900 52,400
Page 66
ATTACHMENT 1


TAYLOR COUNTY
Towns
Aurora $0 $0
Browning 0 0
Chelsea 0 0
Cleveland 0 0
Deer Creek 0 0
Ford 0 0
Goodrich 0 0
Greenwood 0 0
Grover 0 0
Hammel 0 0
Holway 0 0
Jump River 0 0
Little Black 0 0
Maplehurst 0 0
McKinley 0 0
Medford 2,900 0
Molitor 0 0
Pershing 0 0
Rib Lake 0 0
Roosevelt 0 0
Taft 0 0
Westboro 0 0
Villages
Gilman 7,900 2,800
Lublin 0 0
Rib Lake 10,400 0
Stetsonville 0 0
Cities
Medford 74,600 25,400
Page 67
ATTACHMENT 1


TREMPEALEAU COUNTY
Towns
Albion $0 $0
Arcadia 0 0
Burnside 0 0
Caledonia 0 0
Chimney Rock 0 0
Dodge 0 0
Ettrick 0 0
Gale 0 0
Hale 0 0
Lincoln 0 0
Pigeon 0 0
Preston 0 0
Sumner 0 0
Trempealeau 5,600 0
Unity 0 0
Villages
Eleva 6,800 2,300
Ettrick 6,600 2,200
Pigeon Falls 0 0
Strum 11,800 5,400
Trempealeau 22,800 4,900
Cities
Arcadia 0 13,700
Blair 12,100 4,800
Galesville 14,000 9,400
Independence 12,400 5,300
Osseo 22,300 10,400
Whitehall 35,600 10,000
Page 68
ATTACHMENT 1


VERNON COUNTY
Towns
Bergen $4,000 $0
Christiana 0 0
Clinton 0 0
Coon 0 0
Forest 0 0
Franklin 0 0
Genoa 0 0
Greenwood 2,700 0
Hamburg 2,700 0
Harmony 0 0
Hillsboro 0 0
Jefferson 0 0
Kickapoo 0 0
Liberty 0 0
Stark 0 0
Sterling 0 0
Union 0 0
Viroqua 5,600 0
Webster 0 0
Wheatland 0 0
Whitestown 0 0
Villages
Chaseburg 3,500 0
Coon Valley 9,600 2,100
De Soto * 3,400 0
Genoa 0 0
La Farge 17,400 1,900
Ontario 0 0
Readstown 0 0
Stoddard 0 0
Cities
Hillsboro 23,400 5,300
Viroqua 63,500 25,500
Westby 31,600 8,900
Page 69
ATTACHMENT 1


VILAS COUNTY
Towns
Arbor Vitae $9,400 $0
Boulder Junction 10,200 2,400
Cloverland 0 0
Conover 0 0
Lac Du Flambeau 15,400 0
Land O' Lakes 16,000 0
Lincoln 2,000 0
Manitowish Waters 0 0
Phelps 7,500 0
Plum Lake 0 0
Presque Isle 12,600 0
Saint Germain 19,200 0
Washington 7,700 0
Winchester 0 0
Cities
Eagle River 63,000 20,200
Page 70
ATTACHMENT 1


WALWORTH COUNTY
Towns
Bloomfield $12,800 $21,300
Darien 1,600 0
Delavan 25,500 48,500
East Troy 15,800 23,300
Geneva 20,700 24,200
La Fayette 4,700 0
La Grange 0 0
Linn 12,300 20,700
Lyons 6,900 0
Richmond 3,500 0
Sharon 2,600 0
Spring Prairie 0 0
Sugar Creek 0 0
Troy 4,700 0
Walworth 2,900 0
Whitewater 0 0
Villages
Darien 18,500 17,900
East Troy 49,700 24,200
Fontana 48,100 21,500
Genoa City * 30,100 11,300
Sharon 19,100 14,400
Walworth 21,800 23,600
Williams Bay 27,400 22,200
Cities
Delavan 126,100 70,000
Elkhorn 143,000 61,600
Lake Geneva 154,000 96,900
Whitewater * 182,800 84,700
Page 71
ATTACHMENT 1


WASHBURN COUNTY
Towns
Barronett $0 $0
Bashaw 0 0
Bass Lake 0 0
Beaver Brook 0 0
Birchwood 0 0
Brooklyn 0 0
Casey 0 0
Chicog 0 0
Crystal 0 0
Evergreen 0 0
Frog Creek 0 0
Gull Lake 0 0
Long Lake 0 0
Madge 0 0
Minong 8,700 0
Sarona 0 0
Spooner 0 0
Spring Brook 0 0
Stinnett 0 0
Stone Lake 0 0
Trego 0 0
Villages
Birchwood 6,300 6,900
Minong 8,000 5,700
Cities
Spooner 52,500 18,200
Shell Lake 18,500 8,600
Page 72
ATTACHMENT 1


WASHINGTON COUNTY
Towns
Addison $6,200 $0
Barton 0 0
Erin 8,800 0
Farmington 0 0
Germantown 0 0
Hartford 0 0
Jackson 11,300 0
Kewaskum 0 0
Polk 0 0
Trenton 12,700 1,100
Wayne 0 0
West Bend 8,900 0
Villages
Germantown 222,200 160,600
Jackson 66,900 54,600
Kewaskum * 42,000 25,700
Newburg * 6,800 500
Richfield 28,800 0
Slinger 59,400 33,000
Cities
Hartford * 297,300 104,100
West Bend 498,000 377,200
Page 73
ATTACHMENT 1


WAUKESHA COUNTY
Towns
Brookfield $42,400 $92,200
Delafield 0 0
Eagle 0 0
Genesee 0 0
Lisbon 35,300 11,700
Merton 31,900 0
Mukwonago 17,100 22,700
Oconomowoc 30,400 48,500
Ottawa 3,700 0
Summit 20,600 31,400
Vernon 30,100 0
Waukesha 11,000 11,500
Villages
Big Bend 10,900 11,000
Butler 23,600 30,700
Chenequa 7,800 39,400
Dousman 14,500 8,800
Eagle 14,400 14,100
Elm Grove 87,400 73,800
Hartland 98,400 72,700
Lac La Belle * 0 0
Lannon 2,600 5,200
Menomonee Falls 440,800 308,700
Merton 0 0
Mukwonago * 97,200 69,200
Nashotah 0 0
North Prairie 0 0
Oconomowoc Lake 5,200 25,900
Pewaukee 90,500 71,400
Sussex 108,500 9,500
Wales 0 0
Cities
Brookfield 680,700 551,900
Delafield 80,700 104,000
Muskego 243,400 152,600
New Berlin 451,500 404,700
Oconomowoc 307,400 98,500
Pewaukee 0 0
Waukesha 1,121,100 907,000
Page 74
ATTACHMENT 1


WAUPACA COUNTY
Towns
Bear Creek $0 $0
Caledonia 0 0
Dayton 0 0
Dupont 0 0
Farmington 2,400 0
Fremont 0 0
Harrison 0 0
Helvetia 0 0
Iola 0 0
Larrabee 0 0
Lebanon 0 0
Lind 0 0
Little Wolf 0 0
Matteson 0 0
Mukwa 0 0
Royalton 0 0
Saint Lawrence 0 0
Scandinavia 0 0
Union 0 0
Waupaca 0 0
Weyauwega 0 0
Wyoming 0 0
Villages
Big Falls 0 0
Embarrass 0 0
Fremont 6,500 3,200
Iola 13,300 8,600
Ogdensburg 0 0
Scandinavia 0 0
Cities
Clintonville 99,300 41,100
Manawa 17,200 8,900
Marion * 0 8,200
New London * 157,600 62,400
Waupaca 116,200 45,400
Weyauwega 20,600 12,000
Page 75
ATTACHMENT 1


WAUSHARA COUNTY
Towns
Aurora $0 $0
Bloomfield 0 0
Coloma 0 0
Dakota 0 0
Deerfield 0 0
Hancock 0 0
Leon 0 0
Marion 1,300 2,900
Mount Morris 0 0
Oasis 0 0
Plainfield 0 0
Poy Sippi 0 0
Richford 0 0
Rose 0 0
Saxeville 0 0
Springwater 0 0
Warren 0 0
Wautoma 0 0
Villages
Coloma 7,300 3,400
Hancock 0 0
Lohrville 0 0
Plainfield 7,600 4,300
Redgranite 0 0
Wild Rose 6,300 4,400
Cities
Wautoma 27,000 17,000
Page 76
ATTACHMENT 1


WINNEBAGO COUNTY
Towns
Algoma $3,900 $0
Black Wolf 0 0
Clayton 12,900 0
Menasha 161,500 110,900
Neenah 0 0
Nekimi 0 0
Nepeuskun 0 0
Omro 0 0
Oshkosh 0 0
Poygan 0 0
Rushford 0 0
Utica 0 0
Vinland 0 0
Winchester 0 0
Winneconne 0 0
Wolf River 0 0
Villages
Winneconne 31,300 13,800
Cities
Menasha * 266,500 221,600
Neenah 425,900 309,100
Omro 43,700 21,300
Oshkosh 1,052,600 768,200
Page 77
ATTACHMENT 1


WOOD COUNTY
Towns
Arpin $0 $0
Auburndale 0 0
Cameron 0 0
Cary 0 0
Cranmoor 0 0
Dexter 0 0
Grand Rapids 18,900 18,000
Hansen 0 0
Hiles 0 0
Lincoln 0 0
Marshfield 0 0
Milladore 0 0
Port Edwards 0 0
Remington 0 0
Richfield 0 0
Rock 0 0
Rudolph 2,200 0
Saratoga 0 0
Seneca 0 0
Sherry 0 0
Sigel 0 0
Wood 0 0
Villages
Arpin 0 0
Auburndale 0 0
Biron 16,700 0
Hewitt 0 0
Milladore * 0 0
Port Edwards 27,400 9,800
Rudolph 0 0
Vesper 0 0
Cities
Marshfield * 334,100 252,900
Nekoosa 43,500 19,600
Pittsville 0 4,200
Wisconsin Rapids 488,600 276,400
Page 78
ATTACHMENT 2
Estimated Employer Retirement Savings Under 2011 Wisconsin Act 10

School Districts
Savings Based on Savings Based on

School District 5.8% of Payroll School District 5.8% of Payroll
Abbotsford $175,500 Boscobel Area $297,200

Adams-Friendship Area 656,600 Bowler 142,500
Albany 156,500 Boyceville Community 227,900
Algoma 200,500 Brighton #1 45,300
Alma 107,200 Brillion 271,100
Alma Center 194,600 Bristol #1 164,300

Almond-Bancroft 131,600 Brodhead 355,100
Altoona 472,500 Brown Deer 600,600
Amery 588,900 Bruce 181,300
Antigo 850,000 Burlington Area 1,174,000
Appleton Area 4,848,600 Butternut 69,300

Arcadia 333,500 Cadott Community 235,900
Argyle 96,300 Cambria-Friesland 148,800
Arrowhead UHS 814,600 Cambridge 297,800
Ashland 712,000 Cameron 264,400
Ashwaubenon 947,700 Campbellsport 464,400

Athens 137,000 Cashton 174,300
Auburndale 211,300 Cassville 87,000
Augusta 218,700 Cedar Grove-Belgium Area 318,900
Baldwin-Woodville Area 486,300 Cedarburg 953,600
Bangor 188,400 Central/Westosha UHS 360,400

Baraboo 968,400 Chequamegon* 297,000
Barneveld 127,900 Chetek 284,700
Barron Area 452,500 Chilton 326,500
Bayfield 221,800 Chippewa Falls Area 1,392,600
Beaver Dam 1,255,500 Clayton 142,200

Beecher-Dunbar-Pembine 98,100 Clear Lake 210,400
Belleville 306,500 Clinton Community 361,700
Belmont Community 107,400 Clintonville 511,800
Beloit 2,508,000 Cochrane-Fountain City 186,100
Beloit Turner 426,300 Colby 232,800

Benton 69,600 Coleman 174,700
Berlin Area 495,900 Colfax 261,800
Big Foot UHS 165,800 Columbus 375,700
Birchwood 108,600 Cornell 137,900
Black Hawk 168,400 Crandon 342,600

Black River Falls 607,800 Crivitz 198,400
Blair-Taylor 196,000 Cuba City 232,400
Bloomer 298,900 Cudahy 1,064,800
Bonduel 268,100 Cumberland 347,100
Page 79
ATTACHMENT 2

School Districts
D C Everest Area $2,070,200 Galesville-Ettrick $487,800

Darlington Community 248,300 Geneva J4 52,400
Deerfield Community 267,200 Genoa City J2 170,900
DeForest Area 1,087,800 Germantown 1,235,900
Delavan-Darien 740,200 Gibraltar Area 269,900
Denmark 453,300 Gillett 179,300

DePere 1,172,000 Gilman 122,700
DeSoto Area 189,000 Gilmanton 44,400
Dodgeland 271,800 Glendale-River Hills 340,200
Dodgeville 362,700 Glenwood City 226,900
Dover #1 27,200 Goodman-Armstrong 59,600

Drummond 147,200 Grafton 720,900
Durand 317,300 Granton Area 76,300
East Troy Community 542,400 Grantsburg 255,000
Eau Claire Area 3,444,800 Green Bay Area 7,254,600
Edgar 171,400 Green Lake 125,600

Edgerton 588,400 Greendale 924,700
Elcho 143,800 Greenfield 1,118,600
Eleva-Strum 192,900 Greenwood 126,400
Elk Mound Area 286,100 Gresham 74,400
Elkhart Lake-Glenbeulah 164,800 Hamilton 1,490,400

Elkhorn Area 920,300 Hartford J1 565,300
Ellsworth Community 543,700 Hartford UHS 577,500
Elmbrook 2,927,700 Hartland-Lakeside J3 415,000
Elmwood 123,000 Hayward Community 589,900
Erin 92,100 Herman #22 21,600

Evansville Community 654,900 Highland 69,900
Fall Creek 247,700 Hilbert 143,000
Fall River 122,400 Hillsboro 163,300
Fennimore Community 279,100 Holmen 1,345,900
Flambeau** 198,100 Horicon 297,700

Florence 170,700 Hortonville 1,006,300
Fond du Lac 2,364,500 Howards Grove 313,300
Fontana J8 93,000 Howard-Suamico 1,505,600
Fort Atkinson 918,500 Hudson 1,626,900
Fox Point J2 353,800 Hurley 205,900

Franklin Public 1,522,600 Hustisford 133,200
Frederic 166,500 Independence 115,300
Freedom Area 450,200 Iola-Scandinavia 232,600
Friess Lake 94,200 Iowa-Grant 259,200
Page 80
ATTACHMENT 2

School Districts
Ithaca $117,100 Marathon City $159,600

Janesville 3,673,300 Marinette 538,700
Jefferson 604,100 Marion 120,800
Johnson Creek 214,900 Markesan 229,500
Juda 75,500 Marshall 401,600
Kaukauna Area 1,228,600 Marshfield 1,290,500

Kenosha 7,878,000 Mauston 473,700
Kettle Moraine 1,346,600 Mayville 407,200
Kewaskum 616,400 McFarland 787,400
Kewaunee 334,100 Medford Area 638,800
Kickapoo Area 156,400 Mellen 72,100

Kiel Area 446,000 Melrose-Mindoro 230,700
Kimberly Area 1,199,000 Menasha 1,255,300
Kohler 214,200 Menominee Indian 420,600
Lac du Flambeau #1 261,900 Menomonee Falls 1,620,200
LaCrosse 2,893,500 Menomonie Area 1,101,500

Ladysmith** 331,800 Mequon-Thiensville 1,352,000
LaFarge 99,200 Mercer 59,500
Lake Country 172,600 Merrill Area 947,400
Lake Geneva J1 592,500 Merton Community 311,600
Lake Geneva - Genoa UHS 496,300 Middleton-Cross Plains 2,261,600

Lake Holcombe 127,700 Milton 934,600
Lake Mills Area 423,700 Milwaukee 24,475,100
Lakeland UHS 331,600 Mineral Point 202,400
Lancaster Community 273,800 Minocqua J1 191,200
Laona 78,100 Mishicot 302,200

Lena 119,300 Mondovi 322,100
Linn J4 51,400 Monona Grove 1,076,400
Linn J6 47,500 Monroe 934,800
Little Chute Area 484,400 Montello 226,600
Lodi 516,500 Monticello 125,700

Lomira 359,700 Mosinee 704,400
Loyal 169,400 Mount Horeb Area 736,100
Luck 190,100 Mukwonago 1,475,400
Luxemburg-Casco 468,600 Muskego-Norway 1,658,500
Madison Metropolitan 10,835,200 Necedah Area 256,700

Manawa 270,500 Neenah 1,960,200
Manitowoc 1,898,800 Neillsville 310,100
Maple 455,600 Nekoosa 393,800
Maple Dale-Indian Hill 160,100 Neosho J3 52,400
Page 81
ATTACHMENT 2

School Districts
New Auburn $102,100 Pewaukee $74,600

New Berlin 1,418,300 Phelps 66,600
New Glarus 272,800 Phillips 288,900
New Holstein 316,200 Pittsville 186,500
New Lisbon 194,200 Platteville 493,100
New London 755,800 Plum City 93,400

New Richmond 884,500 Plymouth 817,600
Niagara 156,700 Port Edwards 149,200
Nicolet UHS 565,800 Port Washington-Saukville 979,100
Norris 56,000 Portage Community 878,700
North Cape 53,500 Potosi 133,500

North Crawford 162,000 Poynette 341,100
North Fond du Lac 352,900 Prairie du Chien Area 361,300
North Lake 84,500 Prairie Farm 113,900
North Lakeland 84,200 Prentice 160,800
Northern Ozaukee 379,200 Prescott 411,900

Northland Pines 514,300 Princeton 135,200
Northwood 146,100 Pulaski Community 1,304,700
Norwalk-Ontario 224,400 Racine 7,467,200
Norway J7 28,500 Randall J1 213,100
Oak Creek-Franklin 1,896,600 Randolph 186,200

Oakfield 180,200 Random Lake 319,000
Oconomowoc Area 1,262,800 Raymond #14 133,700
Oconto 422,300 Reedsburg 864,600
Oconto Falls 600,300 Reedsville 220,200
Omro 375,400 Rhinelander 852,500

Onalaska 921,800 Rib Lake 133,200
Oostburg 295,600 Rice Lake Area 795,800
Oregon 1,311,500 Richfield J1 77,700
Osceola 568,300 Richland 439,600
Oshkosh Area 3,212,600 Richmond 113,600

Osseo-Fairchild 283,700 Rio Community 161,400
Owen-Withee 188,000 Ripon 571,000
Palmyra-Eagle Area 356,400 River Falls 978,500
Pardeeville Area 264,600 River Ridge 181,100
Paris J1 58,700 River Valley 494,500

Parkview 365,200 Riverdale 199,400
Pecatonica Area 157,000 Rosendale-Brandon 318,800
Pepin Area 101,000 Rosholt 178,300
Peshtigo 349,700 Royall 175,500
Page 82
ATTACHMENT 2

School Districts
Rubicon J6 $41,000 Swallow $143,000

Saint Croix Central 383,800 Thorp 178,300
Saint Croix Falls 385,400 Three Lakes 224,800
Saint Francis 423,000 Tigerton 79,200
Salem J2 313,400 Tomah Area 1,009,700
Sauk Prairie 903,900 Tomahawk 450,700

Seneca 82,000 Tomorrow River 279,900
Sevastopol 199,800 Trevor-Wilmot 190,000
Seymour Community 761,500 Tri-County Area 236,500
Sharon J11 73,200 Turtle Lake 174,400
Shawano 811,100 Twin Lakes #4 138,400

Sheboygan Area 4,133,200 Two Rivers 635,000
Sheboygan Falls 547,700 Union Grove J1 213,400
Shell Lake 195,800 Union Grove UHS 248,900
Shiocton 234,400 Unity 370,200
Shorewood 730,200 Valders Area 350,000

Shullsburg 108,400 Verona Area 1,849,500
Silver Lake J1 140,700 Viroqua Area 359,200
Siren 167,500 Wabeno Area 159,500
Slinger 844,600 Walworth J1 141,200
Solon Springs 124,900 Washburn 191,000

Somerset 494,000 Washington 42,400
South Milwaukee 1,206,400 Washington-Caldwell 64,600
South Shore 73,600 Waterford J1 413,700
Southern Door 406,200 Waterford UHS 370,900
Southwestern Wisconsin 140,600 Waterloo 262,600

Sparta Area 835,000 Watertown 1,261,300
Spencer 188,100 Waukesha 4,488,900
Spooner 437,700 Waunakee 1,203,100
Spring Valley 237,000 Waupaca 882,800
Stanley-Boyd Area 282,800 Waupun 697,300

Stevens Point Area 2,572,000 Wausau 3,354,900
Stockbridge 70,100 Wausaukee 148,500
Stone Bank 103,400 Wautoma Area 517,000
Stoughton Area 1,099,400 Wauwatosa 2,477,600
Stratford 232,000 Wauzeka-Steuben 108,300

Sturgeon Bay 447,300 Webster 226,200
Sun Prairie Area 2,283,200 West Allis 2,701,400
Superior 1,549,100 West Bend 2,262,800
Suring 150,500 West DePere 795,800
Page 83
ATTACHMENT 2

School Districts
West Salem $495,400 Winneconne Community $509,400

Westby Area 352,600 Winter 126,300
Westfield 342,100 Wisconsin Dells 555,200
Weston 110,900 Wisconsin Heights 290,300
Weyauwega-Fremont 310,200 Wisconsin Rapids 2,094,700
Weyerhaeuser Area 71,000 Wittenberg-Birnamwood 413,500

Wheatland J1 141,300 Wonewoc-Union Center 111,600
White Lake 66,900 Woodruff J1 170,100
Whitefish Bay 983,200 Wrightstown Community 356,600
Whitehall 227,900 Yorkville J2 111,500
Whitewater 616,900 Total School Districts $283,679,800

Whitnall 776,500
Wild Rose 206,300
Williams Bay 191,400
Wilmot UHS 438,300
* Two school districts in 2008-09, Glidden and Park Falls, consolidated into the Chequamegon School District in 2009-10. The
savings amount for Chequamegon in the table reflects the total for the two separate districts for 2008-09 and the consolidated district
for 2009-10.
** In 2008-09, the Ladysmith-Hawkins district included Hawkins, and in 2009-10 the Hawkins component of this district
detached into the Flambeau district. Because the Hawkins share of employee salaries is unknown and Hawkins was part of two
different districts over the course of calendar year 2009, the estimated savings identified for the Flambeau and Ladysmith districts
would vary somewhat in future years from those identified in the table.
Page 84
ATTACHMENT 3

Technical Colleges and CESAs
Savings Based on
Technical Colleges 5.8% of Payroll
Blackhawk $868,700
Chippewa Valley 1,623,200
Fox Valley 3,006,600
Gateway 2,495,300
Lakeshore 994,100
Madison Area 4,749,900
Mid-State 965,200
Milwaukee Area 6,944,200
Moraine Park 1,373,300
Nicolet Area 773,400
North Central 1,427,900
Northeast Wisconsin 2,690,700
Southwest Wisconsin 672,300
Waukesha County 2,195,800
Western 1,562,700
Wisconsin Indianhead 1,393,700
Total Technical Colleges $33,737,000
CESAs
CESA #1 $326,600
CESA #2 443,200
CESA #3 90,200
CESA #4 102,000
CESA #5 429,900
CESA #6 404,200
CESA #7 503,400
CESA #8 331,600
CESA #9 129,300
CESA #10 425,700
CESA #11 473,200
CESA #12 129,600
Total CESAs $3,788,900
Page 85
ATTACHMENT 4

Special Purpose Districts
Savings Based on Protective

Special Districts 5.8% of Payroll Employees
Algoma City Housing Authority $3,600 $0

Algoma Sanitary District 18,300 0
Allenton Sanitary District 6,100 0
Altoona City Housing Authority 2,700 0
Antigo City Housing Authority 21,200 0
Appleton City Housing Authority 34,200 0

Ashland City Housing Authority 11,600 0
Ashland County Housing Authority 25,900 0
Baraboo District Ambulance 58,500 0
Barron Co Housing Authority 5,400 0
Bay Area Rural Transit Commission 15,300 0

Bayfield County Housing Authority 6,300 0
Bay-Lake Regional Planning Commission 38,200 0
Big Bend Vernon Fire Board 700 7,300
Big Cedar Lake Protection and Rehabilitation District 2,000 0
Brockway Sanitary District #1 4,500 0

Brookfield, Town Sanitary District #4 14,000 0
Bruce Village Housing Authority 3,500 0
Burlington City Housing Authority 2,800 0
Cambridge-Oakland Wastewater Commission 5,500 0
Capital Area Regional Planning Commission 29,200 0

Chilton City Housing Authority 3,200 0
Chippewa County Housing Authority 16,400 0
Chippewa Fire District 1,000 30,400
City-County Data Center Commission 101,800 0
Clintonville City Housing Authority 4,400 0

Colby/Abbotsford Joint Police Commission 1,800 18,000
Community Care Of Central Wisconsin 553,300 0
Consolidated Koshkonong Sanitary District 15,000 0
Country Estates Sanitary District 1,600 0
Cross Plains Area EMS 2,000 0

Cumberland Municipal Utility 23,000 0
Dane County District #1 EMS 2,700 0
Dane County Housing Authority 34,800 0
Dane-Iowa Wastewater Commission 9,300 0
Page 86
ATTACHMENT 4


Deer-Grove EMS District $13,100 $0

Deforest Area Fire Board District 0 10,200
Delafield-Hartland Water Pollution Control Commission 23,200 0
Delavan Lake Sanitary District 32,600 0
Dells-Delton EMS Commission 44,000 0
Delton Fire & Ambulance Commission 600 2,600

Dodge County Housing Authority 6,700 0
Door County Tourism Zone Commission 900 0
Dousman Fire District 400 6,800
Eagle River Union Airport 5,400 0
East Central Wisconsin Regional Planning Commission 55,000 0

Eastern Columbia County Joint Municipal Court 2,700 0
Eastern Shores Library System 26,400 0
Eau Claire City Housing Authority 29,600 0
Eau Claire City-County Health Department 154,400 0
Edgerton City Housing Authority 7,300 0

Edgerton Fire Protection District 0 6,500
Ellsworth Area Ambulance Service 7,000 0
Everest Metro Police Commission 6,100 90,400
Fish Creek Sanitary District #1 10,000 0
Fitch-Rona EMS District 50,400 0

Fond Du Lac City Housing Authority 36,200 0
Fontana/Walworth Water Pollution Control Commission 17,300 0
Fox Lake Wastewater Control Commission 5,700 0
Freedom Sanitary District #1 6,200 0
Green Bay/ Brown County Professional Football Stadium District 2,000 0

Goodman Sanitary District No 1 1,600 0
Grand Chute-Menasha Wastewater Sewage Commission 26,300 0
Green Bay Metropolitan Sewerage District 389,300 0
Green Lake Sanitary District 9,100 0
Harmony Grove-Okee Joint Commission 7,300 0

Heart Of The Valley Metropolitan Sewerage District 36,300 0
Holmen Area Fire Department 0 12,400
Hudson City Housing Authority 4,200 0
Human Service Center - Oneida, Vilas, and Forest Counties 131,700 0
Hurley Housing Authority 3,000 0

Indianhead Federated Library System 37,200 0
Jefferson City Housing Authority 6,800 0
Kaukauna City Housing Authority 8,100 0
Kegonsa Sanitary District 5,500 0
Page 87
ATTACHMENT 4


Kelly Lake Sanitary District #1 $1,300 $0

Kenosha City/County Joint Services Board 207,100 0
La Crosse City Housing Authority 55,600 0
Ladysmith Housing Authority 4,400 0
Lake Como Sanitary District #1 13,200 0
Lake Mills City Housing Authority 5,300 0

Lake Ripley Management District 3,200 0
Lakeland Sanitary District #1 16,800 0
Lakeshores Library System 18,600 0
Lincoln County Housing Authority 5,200 0
Lodi Community Ambulance Service 6,000 0

Lyons Sanitary District #2 5,900 0
Madeline Sanitary District 3,700 0
Madison Metropolitan Sewerage District 326,500 0
Manawa Rural Fire Department 0 2,700
Manitowoc City Housing Authority 5,300 0

Manitowoc-Calumet Library System 4,200 0
Marinette City Housing Authority 9,700 0
Marshall Area EMS District #14 4,900 0
Marshfield Community Development Authority 20,600 0
Marshfield Electric & Water 147,400 0

Menasha Electric & Water 228,800 0
Menomonie City Housing Authority 11,000 0
Mequon - Thiensville Library 29,300 0
Mercer Sanitary District #1 6,400 0
Merrill City Housing Authority 14,000 0

Middleton Fire District 6,700 9,100
Mid-Moraine Municipal Court 17,000 0
Mid-Wisconsin Federated Library System 14,600 0
Milwaukee Area Domestic Animal Control Commission 65,300 0
Milwaukee County Federated Library System 27,900 0

Mississippi River Regional Planning Commission 13,100 0
Mosinee Fire District 0 7,600
Mt Horeb Area Fire Dept 8,300 3,500
Municipal Court for Western Waukesha County 9,400 0
New Glarus EMS 6,400 0

New London City Housing Authority 5,200 0
New Richmond EMS 9,800 0
Nicolet Federated Library System 17,900 0
North Central Healthcare Facilities 1,697,700 0
Page 88
ATTACHMENT 4


North Central Wisconsin Regional Planning Commission $21,600 $0

North Shore Fire Department 11,400 445,000
North Shore Public Safety Commission 36,600 0
North Shore Water Commission 24,900 0
Northern Bridges 238,400 0
Northern Moraine Utility Commission 6,400 0

Northern Waters Library Service 22,800 0
Northwest Regional Planning Commission 65,100 0
Norway Sanitary District #1 13,900 0
Oconto City Housing Authority 6,000 0
Onalaska Community Development Authority 8,200 0

Oregon Area Fire - EMS District 0 27,500
Orfordville Fire Protection District 0 2,000
Oshkosh City Housing Authority 71,200 0
Outagamie County Housing Authority 61,200 0
Outagamie Waupaca Counties Federated Library System 31,300 0

Palmyra Fire District 0 1,900
Pell Lake Sanitary District #1 16,800 0
Phelps Sanitary District #1 2,600 0
Pleasant Springs Sanitary District #1 4,000 0
Plymouth City Housing Authority 4,900 0

Prairie Du Sac Joint Sewer Commission 2,900 0
Racine County Housing Authority 27,600 0
Reedsville Village Housing Authority 1,400 0
Rhinelander City Housing Authority 8,200 0
Rib Mountain Metropolitan Sewerage District 19,200 0

Rice Lake City Housing Authority 13,400 0
Richland Center City Housing Authority 4,100 0
Richland Fire Department 500 900
Ripon Area Fire District 0 3,300
River Falls City Housing Authority 14,900 0

River Falls Municipal Utility 124,600 0
Sauk City Housing Authority 1,200 0
Sauk County Housing Authority 10,600 0
Sauk Prairie Ambulance Association 6,300 0
Sauk Prairie Police Commission 3,700 42,700

Sauk Prairie Recreation Commission 2,400 0
Sawyer County Housing Authority 6,300 0
Shawano City Housing Authority 11,100 0
Shawano County Housing Authority 9,800 0
Page 89
ATTACHMENT 4


Shawano Lake Sanitary District #1 $34,100 $0

Shawano Municipal Utilities 75,800 0
Sheboygan City Housing Authority 13,500 0
Sheboygan Sanitary District #2 2,700 0
Silver Lake Sanitary District 12,800 0
Slinger Village Housing Authority 2,900 0

South Central Library System 137,100 0
South Milwaukee Community Development Authority 11,600 0
Southeastern Wisconsin Regional Planning Commission 197,200 0
Southwest Wisconsin Library System 17,200 0
Southwestern Wisconsin Regional Planning Commission 23,600 0

Spooner City Housing Authority 4,300 0
Spooner Fire District 0 3,200
St Joseph Sanitary District #1 1,600 0
Stevens Point City Housing Authority 29,600 0
Superior City Housing Authority 56,700 0

Southwest Family Care Alliance 74,300 0
Taylor County Housing Authority 2,800 0
Three Lakes Sanitary District #1 2,400 0
Trempealeau County Housing Authority 17,200 0
Unified Community Services 96,300 0

Valley Ridge Clean Water Commission 2,100 0
Vanguard Electric Utility Commission 17,700 0
Verona Joint Fire District 0 12,800
Viroqua City Housing Authority 10,800 0
Wabeno Sanitary District #1 3,100 0

Wales/Genesee Joint Fire Board 0 6,300
Walter E Olson Memorial Library 5,400 0
Walworth County Metropolitan Sewerage District 56,200 0
Washburn City Housing Authority 7,000 0
Watertown City Housing Authority 5,500 0

Waukesha City Housing Authority 35,300 0
Waunakee Area EMS 2,300 0
Waunakee Area Fire District 2,400 0
Waunakee Water & Light 59,100 0
Waupaca Chain O'Lakes Sanitary District 2,800 0

Wausaukee Village Housing Authority 7,000 0
Waverly Sanitary District 15,100 0
West Bend City Housing Authority 13,400 0
West Central Wisconsin Biosolids Commission 7,900 0
Page 90
ATTACHMENT 4


West Central Wisconsin Regional Planning Commission $38,000 $0

Western Racine County Sewerage District 5,000 0
Western Wisconsin Cares 569,300 0
Winding Rivers Library System 21,700 0
Windsor Sanitary District #1 5,300 0
Winnefox Library System 43,500 0

Wisconsin Dells-Lake Delton Sewerage Commission 9,700 0
Wisconsin Rapids City Housing Authority 25,200 0
Wisconsin Valley Library Service 24,500 0
Total $8,067,600 $753,100
Page 91

LFB Potential Savings To Local Governments Due To Employee Contributions To The Wisconsin Retirement System

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LFB Potential Savings To Local Governments Due To Employee Contributions To The Wisconsin Retirement System

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Legislative Fiscal Bureau

March 15, 2011

FROM: Bob Lang, Director

It should be noted that in Attachment 1, if $0 appears in both the non-protective and

Estimated Employee Retirement Savings Under 2011 Wisconsin Act 10

Savings Based on 5.8% of Payroll Data

County Government 497,100 86,100

Estimated Employee Retirement Savings Under 2011 Wisconsin Act 10

Savings Based on 5.8% of Payroll Data

County Government 319,500 47,500

Estimated Employee Retirement Savings Under 2011 Wisconsin Act 10

Savings Based on 5.8% of Payroll Data

County Government 629,800 139,800

Estimated Employee Retirement Savings Under 2011 Wisconsin Act 10

Savings Based on 5.8% of Payroll Data

County Government 332,400 92,000

Estimated Employee Retirement Savings Under 2011 Wisconsin Act 10

Savings Based on 5.8% of Payroll Data

County Government 3,165,700 1,034,400

Estimated Employee Retirement Savings Under 2011 Wisconsin Act 10

Savings Based on 5.8% of Payroll Data

County Government 213,900 56,600

Estimated Employee Retirement Savings Under 2011 Wisconsin Act 10

Savings Based on 5.8% of Payroll Data

County Government 340,100 49,900

Estimated Employee Retirement Savings Under 2011 Wisconsin Act 10

Savings Based on 5.8% of Payroll Data

County Government 598,700 82,400

Estimated Employee Retirement Savings Under 2011 Wisconsin Act 10

Savings Based on 5.8% of Payroll Data

County Government 842,800 178,400

Estimated Employee Retirement Savings Under 2011 Wisconsin Act 10

Savings Based on 5.8% of Payroll Data

Estimated Employee Retirement Savings Under 2011 Wisconsin Act 10

Savings Based on 5.8% of Payroll Data

County Government 1,134,600 147,400

Estimated Employee Retirement Savings Under 2011 Wisconsin Act 10

Savings Based on 5.8% of Payroll Data

County Government 255,000 92,200

Estimated Employee Retirement Savings Under 2011 Wisconsin Act 10

Savings Based on 5.8% of Payroll Data

Estimated Employee Retirement Savings Under 2011 Wisconsin Act 10

Savings Based on 5.8% of Payroll Data

DANE COUNTY (continued)

County Government 5,510,500 1,717,300

Estimated Employee Retirement Savings Under 2011 Wisconsin Act 10

Savings Based on 5.8% of Payroll Data

County Government 2,019,000 209,600

Estimated Employee Retirement Savings Under 2011 Wisconsin Act 10

Savings Based on 5.8% of Payroll Data

County Government 751,200 221,900

Estimated Employee Retirement Savings Under 2011 Wisconsin Act 10

Savings Based on 5.8% of Payroll Data

County Government 548,300 233,300

Estimated Employee Retirement Savings Under 2011 Wisconsin Act 10

Savings Based on 5.8% of Payroll Data

County Government 999,700 159,800

Estimated Employee Retirement Savings Under 2011 Wisconsin Act 10

Savings Based on 5.8% of Payroll Data

EAU CLAIRE COUNTY

County Government 1,235,200 161,000

Estimated Employee Retirement Savings Under 2011 Wisconsin Act 10