Series Note: This report is Part 2 of an ongoing look into Oneida County financial oversight. To see the raw data and the original documents that launched this inquiry, read Part 1: 22 Checks, Zero Votes in the Ledger Archive.

The Digital Bypass: How Oneida County Disabled its own Financial Guardrails

Oneida County recently completed a $1.2 million transition to the ‘Civic Systems’ accounting software platform. The software was marketed as a digital watchdog, designed to protect the public treasury by "locking" funds once a contract limit is reached. However, an investigation by The Northwoods Ledger has confirmed that for a high-profile legal contract, these digital guardrails were never applied.

The breakdown allowed the Planning and Zoning Department to process $16,823.50 in payments on a contract that the County Board had voted on at $10,000.

The Audit: 11 Unauthorized Payments

On August 31, 2023, Oneida County Board Chairman Scott Holewinski signed a Legal Services Agreement with the Madison-based firm Stafford Rosenbaum LLP. The contract was explicit, stating that the work for shoreland zoning revisions was "not to exceed a total of $10,000."

A review of the Oneida County payment ledger through February 2026 confirms that the treasury ignored this boundary.

The $10,000 threshold was crossed in October 2024. Over the following 16 months, the treasury processed 11 additional payments. These checks were issued without a public hearing, a new Board resolution, or a signed contract amendment.

The Mechanism: A Vault Without a Lock

The Oneida County Finance Department has identified the technical point of failure. The Planning and Zoning Department, led by Director Karl Jennrich, did not establish a Purchase Order (PO) for this contract.

In municipal finance, a Purchase Order is the specific instruction that tells the software to "earmark" or encumber funds.

An encumbrance acts as a digital lock. When a $10,000 PO is entered into the software, the system reserves that money in a dedicated box for that specific vendor. Once the invoices reach that $10,000 limit, the Civic Systems software triggers a hard stop. It refuses to print further checks until a human provides a new, Board-approved budget increase.

Because no Purchase Order was created, the software was never given a limit to monitor. This allowed the Planning and Zoning Department to submit invoices that were processed automatically, bypassing the digital guardrails intended to protect the General Fund. Finance Director Tina Smigielski described these functions as "decentralized," meaning the treasury operates on an honor system where individual departments are responsible for setting their own digital locks.

The Paper Trail: Governance via Private Approval

When the $10,000 cap was hit, the administration did not return to the County Board for a public vote. Instead, the budget was increased through an internal transfer facilitated by a private email exchange.

Internal records reveal that on November 13, 2024, Karl Jennrich emailed Chairman Scott Holewinski to request $10,000 in "excess revenue" from permit fees to cover mounting legal invoices. Holewinski replied with three words:

"Yes I approve."

By January 20, 2025, the Finance Department increased the legal services budget line by $10,000 based on this internal request. However, financial records from mid-January indicate that the county had already paid out $11,676. The department had been in an unauthorized spending state for several months before the internal transfer was finalized in the system.

The Structural Conflict: Revenue vs. Appropriation

The county administration cites Oneida County Code 3.11, which allows for internal budget movements. They argue that because permit fees exceeded projections, the department was entitled to spend that surplus on legal counsel.

This logic creates a direct conflict with Wisconsin Statute Section 65.90, the state law governing municipal budgets.

Under Wisconsin law, there is a clear distinction between Revenue (money coming in) and Appropriation (the legal authority to spend).

1. The Revenue Fallacy: Permit fees are General Fund revenue. They do not belong to the department that collects them.

2. The Two-Thirds Rule: Wisconsin Statute Section 65.90(5)(a) mandates that any change to a budget appropriation requires a formal amendment and a two-thirds majority vote of the entire Board.

Utilizing unbudgeted fees to extend a capped contract without a public vote represents a manual override of the legislative process. While Oneida County Code 3.11 provides a mechanism for internal transfers, it does not grant administrators the authority to bypass the two-thirds vote required by the state when appropriating new revenue.

The Consolidation Context: This occurs as Oneida County undergoes a major structural reorganization. Following the retirement of long-term Director Karl Jennrich, the County Board has moved to consolidate the Planning, Zoning, and Land Information Departments into a single administrative unit. The Executive Committee recently approved a three-month leadership overlap to manage this transition. This new position will inherit a department where the $1.2 million software safeguards are currently treated as optional departmental preferences rather than mandatory treasury requirements.

Upcoming Opportunities for Public Comment

Public comments at committee and board meetings are typically limited to three minutes per person. You are required to state your name and residence address for the record.

• Planning and Development Committee Hearing: April 1, 2026, at 1:00 p.m.

• Planning and Development Committee Meeting: April 15, 2026, at 1:00 p.m.

• Oneida County Board of Supervisors: April 21, 2026, at 9:30 a.m.

Location: All meetings are held in the County Board Room on the second floor of the Oneida County Courthouse, 1 S. Oneida Ave., Rhinelander.

Contact Information for the Board of Supervisors

To submit written testimony or inquire regarding Resolution #82-2023, or any other issues contact the board through the following channels:

• Mailing Address: Oneida County Board of Supervisors, P.O. Box 400, Rhinelander, WI 54501.

Written comments intended for a specific hearing must include your voting address. If you are a non-resident property owner, include your property address within Oneida County to establish your status as a stakeholder.

A Note from the Ledger|

If you know someone who would appreciate what we do, please give us a mention. Word of mouth still carries value around here.

Consider upgrading to a Steward Membership. For just the price of a coffee you can receive the full color PDF edition of the Ledger every month. You can also find us at your favorite local bait shop, gas station, and local library.

Steward Membership ($5/mo) | Read the Archives