Packet – TB 2026-10-6

PLEASE NOTE: It is possible that members of and possibly a quorum of members of other governmental bodies of the municipality may be in attendance at the above meetings to gather information. No action will be taken by any governmental body other than that specifically noticed. Also, upon reasonable notice, efforts will be made to accommodate the needs of individuals with disabilities through appropriate aids and services. For additional information or to request such services contact the clerk’s office at the above. Page 1 of 1 Office of the Town Clerk Town of Brookfield | 645 N. Janacek Road, Brookfield, WI 53045 Office: 262-796-3788 | Clerk@TownofBrookfieldwi.gov MEETING AGENDA Tuesday, October 6, 2026 7 p.m. Town Board Utility District No. 1 Sanitary District No. 4 Eric Gnant Room TOB Municipal Building 645 N. Janacek Rd., Brookfield, WI 1. Call to Order & Roll Call. 2. Meeting Notices. 3. Approval of Agenda. 4. Approval of Minutes: a. September 15, 2026 meeting of the TB, UD1, SD4. 5. Citizen Comments: Three-minute limit. 6. Committee/Commission Reports/Recommendations: None. 7. Old Business: a. Discussion and possible action regarding text amendments to Chapter 17 regarding automobile uses. 8. New Business: a. Discussion and possible action regarding a Temporary Alcohol Beverage License by the Elmbrook Education Foundation for the 6th Annual Boos & Ghouls Night Out on Thursday, October 8, 2026, located at the Corners of Brookfield from 5:30 – 8 p.m. b. Discussion and possible action regarding the 2027 Professional Services Agreement for Planning Services. c. Discussion and possible action regarding the 2027 Draft Budget Review. d. Convene into CLOSED SESSION pursuant to Wis. Stat. § 19.85(1)(c) to consider employment, promotion, compensation or performance evaluation data of any public employee over which the government body has jurisdiction or exercises responsibility: Town Administrator Annual Review e. Reconvene into OPEN SESSION, according to Wis. Stat. § 19.85(1)(c), for any necessary action resulting from the Closed Session. 9. Departments Reports/Recommendations: a. Fire Department 1. Memo regarding Open Burning in December b. Sanitary District No. 4 1. Discussion and possible action regarding Strand Task Order No. 26-03 Well No. 4 Rehabilitation. 2. Discussion and possible action regarding Cherokee Lift Station Motor Control Panel Replacement Bids. 10. Approval of Vouchers and Checks. 11. Communication and Announcements. 12. Adjourn. Posted October 2, 2026 Emily Howells, Town Clerk PLEASE NOTE: It is possible that members of and possibly a quorum of members of other governmental bodies of the municipality may be in attendance at the above meetings to gather information. No action will be taken by any governmental body other than that specifically noticed. Also, upon reasonable notice, efforts will be made to accommodate the needs of individuals with disabilities through appropriate aids and services. For additional information or to request such services contact the clerk’s office at the above. Page 1 of 5 Office of the Town Clerk Town of Brookfield | 645 N. Janacek Road, Brookfield, WI 53045 Office: 262-796-3788 | Clerk@TownofBrookfieldwi.gov MEETING MINUTES Tuesday, September 15, 2026 7 p.m. Town Board Utility District No. 1 Sanitary District No. 4 Eric Gnant Room TOB Municipal Building 645 N. Janacek Rd., Brookfield, WI 1. Call to Order & Roll Call. Chairman Henderson called the meeting to order at 7:00 p.m. Present: Chairman Henderson, Supervisors Steve Kohlmann, John Charlier, Matthew Paris (VIA ZOOM) and Ryan Stanelle. A quorum was met (5-0). Staff Present: Town Attorney Jim Hammes, Fire Chief John Schilling, Town Planner Rebekah Leto and Clerk Emily Howells. 2. Meeting Notices. Howells confirmed the meeting notices were posted as required by law. 3. Approval of Agenda. Motion by Charlier to approve the agenda; seconded by Kohlmann. Motion prevailed by a voice vote (5-0). 4. Approval of Minutes: a. September 1, 2026 meeting of the TB, UD1, SD4. Motion by Stanelle to approve the TB, UD1, SD4 minutes of September 1, 2026; seconded by Kohlmann. Motion prevailed by a voice vote (5-0). 5. Citizen Comments: Three-minute limit. None. 6. Committee/Commission Reports/Recommendations: a. Plan Commission 1. Discussion and possible action regarding a request for a Site Plan/Plan of Operation (Conceptual/Preliminary/Final) to construct a dog park at Brookfield Highlands Apartments, located at 20880 George Hunt Circle. Brookfield Highlands Apartments Limited Partnership I (owner) Alex Siehoff (applicant). Motion by Stanelle to approve a request for a Site Plan/Plan of Operation (Conceptual/Preliminary/Final) to construct a dog park at Brookfield Highlands Apartments, located at 20880 George Hunt Circle. Brookfield Highlands Apartments Limited Partnership I (owner) Alex Siehoff (applicant); seconded by Paris. Motion prevailed by a voice vote (5-0). 2. Discussion and possible action regarding a 2-lot preliminary Certified Survey Map located at 21360 Davidson Road. Marilyn Haroldson (applicant). Carl Haroldson and Eric Haslow (owners). Motion by Charlier to approve a 2-lot preliminary Certified Survey Map located at 21360 Davidson Road. Marilyn Haroldson (applicant). Carl Haroldson and Eric Haslow (owners); seconded by Kohlmann. Motion prevailed by a voice vote (5-0). Town of Brookfield Town Board Minutes, September 15, 2026 Page 2 of 5 PLEASE NOTE: It is possible that members of and possibly a quorum of members of other governmental bodies of the municipality may be in attendance at the above meetings to gather information. No action will be taken by any governmental body other than that specifically noticed. Also, upon reasonable notice, efforts will be made to accommodate the needs of individuals with disabilities through appropriate aids and services. For additional information or to request such services contact the clerk’s office at the above. 3. Discussion and possible action regarding a Site Plan/Plan of Operation (Conditional/Preliminary/Final) for a change in use for a new tenant, Famous Meats, at 19035 W. Bluemound Road, Unit 5. Lalitha Keerthipati (applicant); Brooktown Plaza LLC, R. Gary Shorts (owner). Motion by Kohlmann to approve a Site Plan/Plan of Operation (Conditional/Preliminary/Final) for a change in use for a new tenant, Famous Meats, at 19035 W. Bluemound Road, Unit 5. Lalitha Keerthipati (applicant); Brooktown Plaza LLC, R. Gary Shorts (owner) subject to the following conditions: a. A Permit from the Waukesha County Environmental Health Division shall be provided to the Town Planner prior to Occupancy being granted; b. All required town permits shall be obtained, including a Building Permit and Occupancy Permits for Building and Fire Inspection; seconded by Stanelle. Motion prevailed by a voice vote (5-0). 4. Discussion and possible action regarding a request for a Conditional Use for Johnson Financial Group to construct a financial institution at 17740 W. Bluemound Road. Bluemound Enterprises Limited Partnership (owner), Eric Ohlfs (applicant). Motion by Charlier to approve a request for a Conditional Use for Johnson Financial Group to construct a financial institution at 17740 W. Bluemound Road. Bluemound Enterprises Limited Partnership (owner), Eric Ohlfs (applicant); seconded by Kohlmann. Motion prevailed by a voice vote (5-0). 5. Discussion and possible action regarding Preliminary and Final Approval for Johnson Financial Group to construct a financial institution at 17740 W. Bluemound Road. Bluemound Enterprises Limited Partnership (owner), Eric Ohlfs (applicant). Motion by Charlier to grant Preliminary and Final Approval for Johnson Financial Group to construct a financial institution at 17740 W. Bluemound Road. Bluemound Enterprises Limited Partnership (owner), Eric Ohlfs (applicant) subject to the following conditions: a. A revised sign rendering for the approved monument sign shall be submitted that increased the address numeral letter height to 8 inches; b. The revised landscaping plan shall be prepared and submitted to incorporate the additional recommendations prepared by the Town Engineer; c. Site landscaping around the building and parking areas shall be implemented as proposed on the final plans. Financial assurance may be collected in a form acceptable to the Town Attorney to ensure all required landscaping is implemented and maintained for a period of time approved by the Town Board; d. All proposed DSX1 fixtures shall have an external glare shield component added to reduce horizontal glare. e. The Town Attorney shall review and approve the stormwater maintenance plan and agreement for all proposed stormwater infrastructure, prior to recordation in the Register of Deeds; f. A non-annexation agreement prepared by the Town Attorney shall be signed in front of a notary by the owner of the property and returned to the Town of Brookfield for recordation in the Waukesha County Register of Deeds; g. A Conditional Use Order shall be prepared by town staff, signed by the owner and town and recorded in the Register of Deeds, prior to an Occupancy Permit being issued; h. A condominium plat shall be submitted for internal review by the Town staff to ensure it does not interfere with site plans, utility plans or existing or proposed easements; Town of Brookfield Town Board Minutes, September 15, 2026 Page 3 of 5 PLEASE NOTE: It is possible that members of and possibly a quorum of members of other governmental bodies of the municipality may be in attendance at the above meetings to gather information. No action will be taken by any governmental body other than that specifically noticed. Also, upon reasonable notice, efforts will be made to accommodate the needs of individuals with disabilities through appropriate aids and services. For additional information or to request such services contact the clerk’s office at the above. i. Minor deviations from the submitted final plans are subject to the Town Planner for review and approval so long as they are consistent with the overall design intent discussed and/or to address engineering, utility, planning, building inspection or fire department comments. If the plan modifications are not considered minor per the Town Planner, a revised application shall be submitted and a review process shall ensue per Section 17.02(7).; seconded by Kohlmann. Motion prevailed by a voice vote (4-0-1). Paris abstained. 6. Discussion and possible action regarding Conceptual, Preliminary and Final Approval for Restoration Hardware located in The West End, 20351 W. Bluemound Road. Newfield Holdings, LLC, Robert Gould (applicant); IM Property Investments (USA) LLC (owner). Motion by Kohlmann to grant Conceptual, Preliminary and Final Approval for Restoration Hardware located in The West End, 20351 W. Bluemound Road. Newfield Holdings, LLC, Robert Gould (applicant); IM Property Investments (USA) LLC (owner) subject to the following conditions: a. Any outstanding Conditional Use Permits or other agreements, which may have expired or remain unrecorded, shall be reviewed and revised, if applicable, to the satisfaction of the Town Attorney, so long as they remain consistent with the spirit and intent of the original approval and Town Code; b. Prior to the issuance of a Building Permit, documentation shall be provided to the Town of Brookfield that the Wisconsin Department of Transportation has reviewed and approved a Traffic Impact Analysis. Financial assurance in a form acceptable to the Town Attorney shall be submitted to ensure that any required improvements are constructed as required by the DOT or Waukesha County; c. If applicable, prior to the issuance of a Building Permit, all comments of the Town Planner, Town Engineer, Sanitary District, Fire Department and Town Attorney shall be complied with and shown on the final plans; d. A non-annexation agreement prepared by the Town Attorney shall be signed in front of a notary by the owner of the property and returned to the Town of Brookfield for recordation in the Waukesha County Register of Deeds; e. The Town Attorney shall review and approve the stormwater maintenance plan and agreement for all proposed stormwater infrastructure, prior to recordation in the Register of Deeds; f. The submitted Certified Survey Map shall be reviewed and approved by the Town of Brookfield and any extra- territorial review entity, prior to permits being issued; g. The Condominium plat and any related documents shall be reviewed and approved by the Town Engineer, Town Attorney and Town Planner, if applicable, prior to permits being issued; h. Site landscaping around the building and parking areas shall be implemented as proposed on the approved plans. Financial assurance may be collected in a form acceptable to the Town Attorney to ensure all required landscaping is implemented and maintained for a period of time approved by the Town Board; i. Final plans shall be substantially consistent with the following plans: 1. Architectural plans prepared by Rinka+, dated 6/17/2026. 2. Civil plans prepared by Pinnacle Engineering Group, dated 6/22/2026 3. Photometric plan prepared by Spectrum lighting, dated 6/15/2026 4. Lighting package prepared by rkv Design, dated 6/12/2026 5. Landscaping plans submitted as part of the approval process (undated), Sheet L101; Town of Brookfield Town Board Minutes, September 15, 2026 Page 4 of 5 PLEASE NOTE: It is possible that members of and possibly a quorum of members of other governmental bodies of the municipality may be in attendance at the above meetings to gather information. No action will be taken by any governmental body other than that specifically noticed. Also, upon reasonable notice, efforts will be made to accommodate the needs of individuals with disabilities through appropriate aids and services. For additional information or to request such services contact the clerk’s office at the above. j. Minor deviations from the submitted final plans are subject to the Town Planner for review and approval so long as they are consistent with the overall design intent discussed and/or to address engineering, utility, planning, building inspection or fire department comments. If the plan modifications are not considered minor per the Town Planner, a revised application shall be submitted and a review process shall ensue per Section 17.02(7); seconded by Charlier. Motion prevailed by a voice vote (5-0). 7. Discussion and possible action regarding a Certified Survey Map for The West End, located west of The Corners of Brookfield, Tax Key Nos. BKFT1123.960-.965; BKFT1123.976.001, .004, .005. IM Properties, Robert Gould (applicant), Newfield Holdings LLC and Brookfield Corners LLC (owners). Motion by Charlier to approve a Certified Survey Map for The West End, located west of The Corners of Brookfield, Tax Key Nos. BKFT1123.960-.965; BKFT1123.976.001, .004, .005. IM Properties, Robert Gould (applicant), Newfield Holdings LLC and Brookfield Corners LLC (owners) subject to the following condition: a. All Town Staff comments shall be addressed prior to the Town signing the final Certified Survey Map; seconded by Stanelle. Motion prevailed by a voice vote (5-0). 8. Discussion and possible action regarding text amendments to Chapter 17 regarding automobile uses. Motion by Chairman Henderson to table the item for further staff discussion; seconded by Kohlmann. Motion prevailed by a voice vote (5-0). 7. Old Business: None. 8. New Business: a. Convene into CLOSED SESSION pursuant to Wis. Stat. § 19.85(1)(g) to confer with legal counsel for the governmental body who is rendering oral or written advice concerning strategy to be adopted by the body with respect to litigation in which it is or is likely to become involved: Code Enforcement Tax Parcel BKFT1130973, located at 385 Kossow Road. Motion by Kohlmann at 8:05 pm to convene into CLOSED SESSION pursuant to Wis. Stat. § 19.85(1)(g) to confer with legal counsel for the governmental body who is rendering oral or written advice concerning strategy to be adopted by the body with respect to litigation in which it is or is likely to become involved: Code Enforcement Tax Parcel BKFT1130973, located at 385 Kossow Road; seconded by Charlier. Motion prevailed by a voice vote (5-0). b. Reconvene into OPEN SESSION, according to Wis. Stat. § 19.85(1)(g) for any necessary action resulting from the Closed Session. Motion by Kohlmann at 8:15 pm to reconvene into OPEN SESSION, according to Wis. Stat. § 19.85(1)(g) for any necessary action resulting from the Closed Session; seconded by Charlier. Motion prevailed by a voice vote (5-0). Motion by Chairman Henderson to authorize the Town Attorney to proceed with litigation against Tax Parcel BKFT1130973 located at 385 Kossow Road for Property Maintenance Code Violation enforcement; seconded by Kohlmann. Motion prevailed by a voice vote (5-0). 9. Departments Reports/Recommendations: a. Development Services Town of Brookfield Town Board Minutes, September 15, 2026 Page 5 of 5 PLEASE NOTE: It is possible that members of and possibly a quorum of members of other governmental bodies of the municipality may be in attendance at the above meetings to gather information. No action will be taken by any governmental body other than that specifically noticed. Also, upon reasonable notice, efforts will be made to accommodate the needs of individuals with disabilities through appropriate aids and services. For additional information or to request such services contact the clerk’s office at the above. 1. Violation Updates Town Planner Rebekah Leto presented the report on property maintenance code violation updates. 10. Approval of Vouchers and Checks. Motion by Charlier to approve vouchers and checks in the amount of $389,573.58; seconded by Kohlmann. Motion prevailed by a voice vote (4-0-1). Paris voted present. 11. Communication and Announcements. a. Chief Schilling communicated that changes to the burn ordinance, to include burning in the month of December, would cause a greater health risk due to lower hanging smoke. b. Chief Henderson communicated to Chief Schilling that one of the firefighters needed reminded that they would need an acceptable proof of identification for the upcoming election. 12. Adjourn. Motion by Kohlmann to adjourn at 8:40 p.m.; seconded by Charlier. Motion prevailed by a voice vote (5-0). Respectfully submitted by, Emily Howells, Town Clerk 1 Professional Services Agreement for Town of Brookfield Planning Services January 1, 2027 – December 31, 2027 THIS PROFESSIONAL SERVICES AGREEMENT (this “Agreement”), made and entered into as of January 1, 2027, is between the Town of Brookfield (the “Municipality”) and Planning & Zoning LLC, a Wisconsin limited liability company (“Consultant”) (each a “Party” and collectively the “Parties”). This Agreement authorizes and describes the scope, services, payment, and general conditions for Consulta nt to provide Planning Services (as defined below) to the Municipality for the 2027 calendar years and thereafter as provided in this Agreement. I. Planning Services Consultant will perform routine planning tasks for the Municipality, including the following (collectively, the “Planning Services”): a. Interpret, administer, and make minor edits to (if necessary) the Zoning Ordinance, Subdivision Ordinance, Comprehensive Plan, and any other related ordinances, plans, and documents of the Municipality. b. Assist and advise the Municipality’s staff, residents, and their agents regarding Section I. a. and explain the permitting process. c. Assist in the enforcement of zoning/planning related violations, including site inspections, writing notice of violation letters, and assisting with enforcement citations and litigation. d. Facilitate pre-application meetings with members of the public and processing planning/zoning applications to the Municipality’s Plan Commission, Architectural Review Committee and Town Board. e. Provide staff reviews and recommendations for the Municipality’s Plan Commission, Architectural Review Committee, and Town Board consideration on planning/zoning applications. f. Prepare agendas, staff reports, PowerPoint presentations, and packets for the Municipality’s Plan Commission, Architectural Review Committee and Town Board consideration on planning/zoning applications. g. Prepare public hearing notices on planning/zoning applications. h. Attend the Municipality’s Plan Commission, Architectural Review Committee and Town Board meetings. i. Attend and facilitate Planning Staff meetings as needed. j. Attend and facilitate meetings with Waukesha County as needed. k. Prepare final approval/denial documents for the Municipality’s Plan Commission, Architectural Review Committee and Town Board consideration. l. Conduct office hours to coordinate with the Municipality’s staff, research files, respond to emails and calls, and maintain planning files. Office hours will not exceed 12 hours per week without advance approval from the Municipality’s Administrator, a majority of these office hours occurring with Consultant being physically present at the Municipality’s Town Hall on Tuesdays and Thursdays, with additional hours occurring remotely on Mondays and Wednesdays. All time periods for office hours and remote hours shall be approved by the Municipality’s Administrator. Special circumstances may arise during the Municipality’s Town Hall office hours in which the Consultant must perform office hours remotely, if agreed upon by the Municipality’s Administrator. Office hours may or may not include time reimbursable by applicants, but the 2 Parties anticipate that a portion of the time will be reimbursable to applicants to reduce office hour billings to the Municipality. m. Project-based services agreed to between the Municipality and Consultant as part of a separately written agreement and fee. These services may include comprehensive plan amendments, zoning code amendments, and the preparation and facilitation of other rela ted plans and documents that cannot reasonably be completed during regular office hours. “Planning Services” do not include engineering, surveying, legal advice, administration, or other services not specifically stated above, unless mutually agreed to by the Municipality’s Administrator and Consultant in writing. Consultant is not a municipal advisor and therefore the Municip ality shall provide its own legal, financial, and insurance counseling, and other special services. II. Items to be furnished by the Municipality. The Municipality shall provide Consultant with submittal information, historical records, equipment as specified herein, and such other data, information, or material reasonably requested by Consultant (“Municipal Materials”) to perform the Planning Servic es. Consultant shall not be liable for damages which arise out of the reasonable reliance on the information contained within the Municipal Materials. III. Scheduling The Parties acknowledge that Consultant may be retained by other municipalities or private clients (collectively, the “Other Matters”). Consultant shall take all necessary action to avoid any conflict of interest or scheduling conflict between the Municipality and the Other Matters. The individuals responsible for performing the Planning Services to the Municipality shall be Amy Barrows and/or Rebekah Leto, unless otherwise approved by the Municipality’s Administrator. IV. Payment Consultant will provide separate invoices to the Municipality for the service types set forth below: a. Office Hours: Office hours will be billed monthly. Consultant’s billing rate will be $130 per hour. Travel expenses will be charged to the Municipality for property site inspections or travel outside of regular office hours, in accordance with Section VI. b. Applicant Reimbursement : Applicants will sign the Municipality’s Professional Services Reimbursement Form (the “Reimbursement Form”) after one phone call or in -person meeting with Consultant. Once the Reimbursement Form is signed, all time related to the application will be invo iced separately so that the Municipality can charge the applicant for time spent on reviewing the application. The Municipality will be billed monthly for applicant reimbursements. Consultant’s billing rate will be $130 per hour. Materials, equipment, and travel expenses will be considered add -on expenses, if necessary. These hours are in addition to the office hours described in Section IV.a. above. c. Project-Based Services: Any time related to a project- based service will be billed as agreed to as part of a separate contract. Consultant’s billing rate will be $130 per hour. Materials, equipment, and travel expenses will be considered add-on expenses. d. Vacation/Sick: During each calendar year, Consultant reserves the right to use up to 60 hours of no-pay time off in place of office hours. Additional sick time may be required, and this time will not be billed to the Municipality. 3 V. Invoices All undisputed portions of invoices will be paid by the Municipality within 30 calendar days of receiving the invoice, or within one week of approval by the Municipality’s Town Board, whichever is earlier. An extension to these dates may only be granted if the Town Board cancels their monthly meeting. In such case, the invoice shall be paid within one week of the next scheduled Town Board meeting. The Municipality shall notify Consultant in writing of any disputed items within 30 calendar days from receipt of invoice. If the Municipality does not provide such notice, the invoice shall be deemed approved. Any late payment shall bear interest at the lesser of: (i) twenty percent (18%) per annum; or (ii) the maximum rate of interest allowable under applicable law, which interest, in either case, shall be deemed to accrue effective as of the date such payment was originally due. Consultant may pursue collection of past due invoices without the necessity of any mediation proceedings. In the event the Municipality is delinquent in the payment of an invoice, Consultant shall have the right to withhold Planning Services and will not be liable for any third -party claims of delay against the Municipality resulting from such withholding of the Planning Services. VI. Mileage Reimbursement The Municipality agrees to provide Consultant reimbursement for mileage for any requested site inspections at the maximum allowable rate as established by the Internal Revenue Service. Mileage to and from the Municipality’s Town Hall will not be reimbursable unless an applicant with reimbursable expenses requests travel outside of regular office hours or the expenses are related to night meetings. VII. Equipment Any materials/equipment that the Municipality requests be provided by Consultant will be billed to the Municipality at the cost of the materials/equipment. Examples include presentation boards, paper copies, and mapping materials. Computer usage will not be charged to the Municipality. Consultant, in providing the Planning Services, shall use the Municipality’s electronic mail (email) address domain and phone number. Consultant shall not delete, remove, or restrict the Municipality’s access to any data contained in the email account provided by the Municipality to Consultant. VIII. Insurance Consultant shall carry a minimum of $2,000,000 aggregate general liability insurance, and worker’s compensation insurance, if required by applicable law. Consultant shall also carry errors and omissions insurance in the amount of $1,000,000 per occurrence (“EOM Insurance”). The general liability insurance and EOM Insurance policies shall name the Municipality as an additional insured and such policies shall not be subject to amendment, modification or cancellation except upon at least thirty (30) days prior written notice to the Municipality, at which time Consultant shall provide the Municipality a certificate evidencing a new insurance policy has been issued in accordance with this Section. At any time upon written request from the Municipality, Consultant shall deliver a certificate evidencing that insurance in accordance with this Section is in full force and effect. 4 IX. Limitation of Liability Nothing in this Agreement shall create a contractual relationship with , or a cause of action in favor of, a third-party against either the Municipality or Consultant. The Planning Services under this Agreement are being performed solely for the Municipality’s benefit, and no other party or entity shall have any claim against Consultant because of this Agreem ent or the performance or non -performance of the Planning Services. The Planning Services provided herein are advisory only, and the Municipality is ultimately responsible for the decisions made by and on behalf of the Municipality. The Municipality hereby agrees that to the fully extent permitted by law, C onsultant’s total liability to the Municipality for all injuries, claims, losses, expenses, or damages whatsoever arising out of or in any way related to this Agreement or the Planning Services performed hereto from any cause or causes, including but not l imited to Consultant’s negligence, errors, omissions, strict liability, breach of contract, or breach of warranty shall not exceed one million dollars ($1,000,000.00) per occurrence. X. Representations and Warranties a. Consultant’s Representations and Warranties: Consultant represents and warrants: (i) it has the legal right and authority to enter into this Agreement; (ii) Consultant’s performance and the rights granted to the Municipality hereunder shall not conflict with or violate any commitment or agreement Consultant has to any other person or entity; (iii) Consultant’s performance of its obligations under this Agreement are in compliance with all applicable laws; and (iv) Consultant’s performance of the Planning Services are in a professional and workmanlike manner and in conformance with standards and specifications applicable in the industry. Consultant’s warranty as set forth above shall expire twelve (12) months after the termination of this Agreement, and shall not apply if Consultant does not receive full payment from the Municipality. There are no other representations or warranties, whether written, oral, express or implied, including without limitation implied warranties of merchantability or fitness for a particular purpose, whether arising by law, custom, conduct, or usage of trade, and Consultant is not liable to the Municipality for incidental or consequential damages relating to Consultant’s representations or warranties under this Section. b. Municipality’s Representations and Warranties : In addition to any other representations and warranties made by the Municipality hereunder, the Municipality represents and warrants: (i) it has the legal right and authority to enter into this agreement; (ii) the Municipality’s performance and the rights granted to Consultant hereunder shall not conflict with or violate any commitment or agreement the Municipality has to any other person or entity; and (iii) the Municipality’s performance of its obligations under this Agreement are in compliance with all applicable laws. XI. Indemnification a. Indemnification by Consultant : Consultant shall defend, indemnify and hold harmless the Municipality from all losses, claims, demands, orders, damages, penalties, fines, costs, fees (including reasonable attorneys’ fees) settlement payments, liabilities, expenses (collectively, “Losses”) relating to or arising from: (i) any breach or inaccuracy of any representation or warranty made by Consultant in this Agreement; (ii) any breach by Consultant of any material term of this Agreement; and (iv) the negligent, reckless and/or willful misconduct of Consultant. 5 The Municipality shall give Consultant notice of any such Losses and Consultant shall have the right to participate in the defense of any such Losses at Consultant’s expense. b. Indemnification by Municipality : The Municipality shall defend, indemnify and hold harmless Consultant, its shareholders, directors, officers, and authorized representatives from all Losses relating to or arising from: (i) applicant services provided in this Agreement or services provided to the Municipality relating to Zoning Code violations; (ii) any breach or inaccuracy of any representation or warranty made by the Municipality in this Agreement; (iii) any breach by the Municipality of any material term of this Agreement; and (iv) the negligent, reckless and/or willful misconduct of the Municipality, its employees or officers. Consultant shall give the Municipality notice of any such Losses and the Municipality shall have the right to participate in the defense of any such Losses at the Municipality’s expense. XII. Contract Extension It is anticipated that the length of Planning Services provided by Consultant will extend beyond the timeframe of this Agreement. This Agreement may be amended to accommodate future services, provided any modifications to Consultant’s hourly rates are mutually agreed to by the Municipality’s Administrator and Consultant, in writing. XIII. Dispute Resolution and Enforcement Any dispute arising out of or relating to this Agreement or the Planning Services provided shall be submitted to mediation as a precondition to litigation unless the Parties mutually agree in writing otherwise. Mediation shall occur within 60 days of a written demand for mediation unless the Parties mutually agree otherwise. In the event mediation is unsuccessful, each Party shall be entitled to pursue any and all remedies available at law or in equity, including but not limited to specific performance, injunctive relief, and monetary damages, unless otherwise limited by this Agreement. Each Party shall have the right to seek any such remedies without waiving any other rights or remedies available to it under this Agreement, at law or in equity. If a suit is brought to enforce this Agreement, the prevailing Party shall be entitled to recover its costs, including reasonable attorneys’ fees, from the non- prevailing Party. XIV. Independent Contractor The method, manner, and means by which the Planning Services are to be performed and the specific hours to be worked by Consultant shall be determined by Consultant. Consultant shall perform the Planning Services in a professional and workmanlike manner in conformance with standards and specifications applicable in the industry. Consultant is and shall remain at all times an independent contractor and nothing in this Agreement shall be deemed to create a joint venture, partnership, or agency relationship with the Municipality. Nothing in this Agreement shall prevent Consultant from entering into similar agreements with ot her individuals, businesses, municipalities, and/or any other entities (unless such similar agreement causes a conflict of interest with Consultant’s representation of the Municipality under this Agreement). Neither Party has the right or authority to assume or to create any obligation or responsibility on behalf of the other. Neither Party shall represent itself as the agent or legal representative of the other. The payments of compensation shall not be subject to withholding for 6 federal, state or local taxes, including withholding for FICA contributions. Consultant shall be solely responsible for any and all self-employment taxes, federal, state and local taxes, FICA payments and other required deductions, payments or contributions. Consultant shall provide the Municipality with an IRS Form W-9 upon request from Client. XV. Termination The term of this Agreement shall be January 1, 2027-December 31, 2027, which shall automatically renew on an annual basis thereafter unless earlier terminated as provided in this Agreement (“Term”). This Agreement shall terminate upon the occurrence of any of the following: (a) if the other Party materially breaches this Agreement and such breach is not cured within five (5) days of receipt of written notice of such breach; (b) in the event of the oth er Party’s bankruptcy, insolvency, liquidation, dissolution, receivership, or assignment for the benefit of creditors; or (c) either Party delivers a ninety (90) day written notice of termination to the other Party. On the termination of this Agreement, Consultant shall promptly return to the Municipality the Municipal Materials, any equipment, and all other records, information, or documents owned or provided by the Municipality. In the event of termination under Section XV.(c), the Municipality shall pay Consultant for Planning Services completed within the 90-day notice period. The Municipality and Consultant may mutually agree to terminate this Agreement prior to the expiration of the 90-day notice period, however, the Municipality shall pay Consultant for lost compensation through the expiration of the 90 -day notice period unless termination is made by Consultant . “Lost compensation” shall be calculated by multiplying 25% by the total amount of Consultant’s invoices paid by the Municipality for the 12 months prior to the written notice of termination, then prorating that amount by the days remaining prior to the expiration of the 90- day notice period. Solely for purposes of illustration, if written notice of termination was delivered on November 1, 2027, total paid invoices between October 31, 202 6 and November 1, 202 7 was $50,000, and the Parties agreed to terminate the Agreement effective December 1, 2027, then lost compensation due Consultant would equal $8,333.33 ($50,000 x 25% = $12,500, prorated for December 1, 2027 to January 30, 2028). XVI. Miscellaneous Provisions. a. Waiver: No delay or omission by any Party in exercising any right or power arising out of any default under any of the terms or conditions of this Agreement shall be construed to be a waiver of the right or power. A waiver by a Party of any of the obligations of the other Party shall not be construed to be a waiver of any breach of any other terms or conditions of this Agreement. b. Authority: The individuals executing below on behalf of entities indicate that they have the necessary authority to bind such Parties to this Agreement. By approving this Agreement, the Town Board of the Town of Brookfield has authorized the Town Administrator and Chairperson to execute this Agreement on behalf of the Town of Brookfield. c. Binding Effect and Assignment: This Agreement shall be binding upon and inure to the benefit of the Parties hereto and their respective permitted successors and assigns. Neither Party may assign or transfer this Agreement, in whole or in part, without the other’s prior written conse nt. 7 Any attempt to transfer or assign this Agreement without such written consent shall be null and void. d. Entire Agreement: This Agreement sets forth the entire understanding of the Parties and may not be changed except by a written document executed and acknowledged by the Parties. The term “Agreement”, as used herein, includes any future written amendments, modifications, or supplements made in accordance herewith. No oral revisions, modifications or amendments shall be effective to revise, modify, amend or waive any terms or conditions of this Agreement. e. Survival: All terms, conditions and provisions of this Agreement, which by their nature are independent of the period of performance, shall survive the cancellation, termination, expiration, default or abandonment of this Agreement. f. Headings: The headings used in this Agreement are intended solely for purposes of identifying the various sections and subsections contained herein and are for the convenience of the Parties hereto. Such headings are in no way intended to describe, interpret, define or limit the scope of this Agreement or any of the section or subsections hereto or the intent of the Parties hereto. g. Governing Law: The construction, interpretation, and performance of this Agreement shall be governed by and construed in accordance with the laws of the State of Wisconsin, excluding its conflict of laws and choice of law rules. Any action instituted by or on behalf of a Party under this Agreement or to enforce or interpret any provision of this Agreement shall be brought solely in the state courts located within Waukesha County, Wisconsin. h. Neutral Construction: The Parties agree that this Agreement was negotiated fairly between them at arm’s length and that the final terms of this Agreement are the product of the Parties’ negotiations. This Agreement shall be construed without regard to any presumption or rol e requiring construction against the Party drafting this Agreement. i. Notices: All notices shall be in writing and shall be deemed duly given (i) on the date of delivery if delivered personally, (ii) on the date sent by electronic mail to the address on the signature page below if sent during normal business hours of the recipient during a business day, and otherwise on the next business day, if sent after normal business hours of the recipient, provided that in the case of electronic mail, each notice shall be confirmed within one business day by electronic mail, or (iii) two (2) business days after being mailed by United States certified mail, postage prepaid, return receipt requested, to a Party at that Party’s address identified on the signature page below. If a Party changes address, such Party shall notify the other of the new address. j. Severability: If any term or condition of this Agreement, or the application of any term or condition to any person or circumstance, shall be deemed invalid or unenforceable, the remaining terms or conditions of this Agreement, or the application of the terms or conditions to persons or circumstances other than those to which it is held invalid or unenforceable, shall not be affected thereby, and each term and condition shall be valid and enforceable to the fullest extent permitted by law. 8 k. Force Majeure: No delay, failure, or default in performance of any obligation by either Party, excepting all obligations to make payments hereunder, shall constitute a breach of this Agreement if such delay, failure, or default in performance is due to events which are beyond the reasonable control of such Party and could not be avoided through the exercise of reasonable care and diligence, including labor disputes or strikes, acts of God such as floods, lightning, earthquakes, or natural disaster, acts of war or terro rism, riot, failure or diminishment of power or of telecommunications or data networks or services, embargoes, acts of government, or pandemics, epidemics, or other similar health emergencies that significantly inhibit travel, project site availability, or performance hereunder in the Parties’ reasonable judgment. l. Counterpart and Execution: This Agreement may be executed in one or more counterparts, each of which shall be deemed an original and all of which taken together shall constitute a single agreement. Photocopies, scanned images, facsimiles and/or “PDF” electronic and/or digital signature pages of this Agreement shall have the same force and effect as an executed original. Signed: ____________________________________ Date_____________________________ Town of Brookfield Chairperson Printed Name: Keith Henderson 645 N. Janacek Road Brookfield, WI 53045 khenderson@townofbrookfield.com ATTEST: ____________________________________ Date_____________________________ Town of Brookfield Clerk administrator@townofbrookfield.com Signed: ____________________________________ Date_____________________________ Sole Member of Planning & Zoning, LLC Amy Barrows 906 Meyers Ct. Wales, WI 53183 abplanningzoning@gmail.com Form WI Dept of Revenue Municipal Levy Limit WorksheetSL-202m 2026 Co-muni Code Municipality County Account No. Report TypeYear Section A: Determination of Payable Allowable Levy Limit 1 2 Exclude prior year levy for unreimbursed expenses related to an emergency 3 Exclude levy for new general obligation debt authorized after July 1, 2005 4 payable adjusted actual levy (Line 1 minus Lines 2 and 3) 5 6 % ) applied to 2025 adjusted actual levy 7 Greater of Line 5 or Line 6 10 Total adjustments (from Sec. D, Line U) 11 Payable Allowable Levy (sum of Lines 8, 9, and 10) 8 levy limit before adjustments less personal property aid ( ) 0.00% growth applied to 2025 adjusted actual levy Net new construction ( 12 Higher levy approved by special resolution at a special meeting of Town electors payable actual levy plus personal property aid ( ) Section B: Adjustment for Previous Year's Unused Levy (sec. 66.0602(3)(f), Wis. Stats.) 1 Previous year's allowable levy 2 Previous year's actual levy 3 Previous year's unused levy (Line 1 minus Line 2) 4 Previous year's actual levy x 5 Allowable Increase (lesser of Lines 3 or 4) Section C: Adjustment for Prior Years Unused Levy Carryforward (sec. 66.0602(3)(fm), Wis. Stats.) 1 unused percentage 2 unused percentage 3 unused percentage 5 6 Total unused percentage (sum of Lines 1-5) 7 Previous year's actual levy due to valuation factor 8 Allowable Increase (Line 6 multiplied by Line 7) % % % % unused percentage %4 unused percentage % 9Increase for terminated TID ( %) plus subtracted TID ( %) applied to 2025 allowable levy limit 2026 67002 WAUKESHA TOWN OF BROOKFIELD 1809 2026 2027 2025 2026 2026 $144,081.54 $4,775,077 $0 2025 $66,143 2025 2026 $4,708,934 2025 $4,708,934 2.007 2025 $4,803,442 $4,803,442 2026 2027 $144,081.54 $4,659,361 0 0 2025 $0 $66,143 2026 2027 $4,725,504 $4,630,995 $4,630,995 $0 $4,630,995 0.015 $69,465 $0 2025 0.000 2024 0.000 2023 0.000 2022 0.000 2021 0.000 0.000 $4,708,933 $0 SL-202m Municipal Levy Limit Worksheet Wisconsin Department of Revenue Page of 1 2 Form WI Dept of Revenue Municipal Levy Limit WorksheetSL-202m 2026 Section D: Adjustments to Allowable Levy Limit A Increase for unused levy from previous year (from Sec. B, Line 5) B Decrease in debt service levy as compared to debt service levy for debt authorized prior to July 1, 2005 C Increase in debt service levy as compared to debt service levy for debt authorized prior to July 1, 2005 D Increase for town, village, or city's share of refunded or rescinded taxes certified under sec. 74.41(5), Wis. Stats. E Debt service levy for general obligation debt authorized after July 1, 2005 F Increase in payable levy approved by a referendum. G Amount levied in to pay unreimbursed expenses related to an emergency H Increase/decrease in costs associated with an intergovernmental cooperation agreement I Adjustment to payable levy for increase in charges assessed by a joint fire department or a joint emergency medical services district J Adjustment to payable levy for transfer of services during to other governmental units Adjustment to payable for transfer of services during from other governmental units Adjustment to payable levy for annexation of land during by a city or village (towns only) M Adjustment to payable levy for annexation of land during from a town (villages or cities only) N Lease payment for lease revenue bond issued before July 1, 2005 O Total Adjustments (sum of Lines A-T) Levy for shortfall of debt service on revenue bond issued under sec. 66.0621, Wis. Stats., or special assessment B bond issued under sec. 66.0713(4), Wis. Stats. U Subtractions L K Additions P Q R Increase in levy for shortfall in general fund due to loss of revenue from the sale of water or other commodity to a manufacturer that has discontinued operations Adjustment to payable levy for the adoption of a new fee or fee increase for covered services partly or wholly funded by levy in 2013 Increase for unused levy carryforward from prior years (from Sec. C, Line 8) S Increase in levy for each occupancy permit issued in for qualifying new single- family residential dwelling units T Increase in levy due to a reduced utility aid payment for a decommissioned or closed plant $0 2027 2026 $0 2027 2026 $0 $0 $66,143 2026 2027 $0 2026 $0 $0 $0 2026 2027 $0 2026 2027 2026 $0 2026 2027 2026 $0 2026 2027 2026 $0 2026 2027 2026 $0 $0 $0 2026 2027 $0 $0 2025 $0 $0 $66,143 SL-202m Municipal Levy Limit Worksheet Wisconsin Department of Revenue Page of 2 2 FY 2027 Capital Equipment and Improvement Summary Capital Equipment by Department Department Item Description Cost Funded? General Fund Allocation Police New Squad (1) 56,000 $ y Squad Equipment Replacement (1) 15,000$ y Squad Modem Replacement 1,700$ y Squad Camera - Panasonic Arbitrator 7,000$ y Squad Ballistic Shields (4@$5,400) 21,600$ y Squad Radio Replacement (8) 45,500$ y Handheld Radio Replacement (14) 95,000$ y Axon Tasers (Qnty 17, payment 4 of 5) 10,500$ y Tactical Helmets (4@$1,000) 4,000$ y Roof Replacement 60,000$ n Weather Siren Replacement (4) 90,000$ n Siren Controls (Upgrade to CompuLert NEXGen)25,000$ n PD subtotal 431,300 $ 183,000 $ Fire PPV Fan 6,000$ y Vent saws (2) 4,000$ y Training Container 6,000$ y Hall Lockers 14,500$ y Mobile (Apparatus) Radios (8 units) 67,403$ y FD subtotal 97,903 $ 65,000$ DPW UTV (Split with Parks) 17,000 $ n Plow Truck Replacement 125,000$ n GO Debt DPW subtotal 142,000 $ -$ Park & Rec Toro Wide Area Replacement 128,000 $ n GO Debt Marx Park Playground Equip. Replacement 200,000$ y Park Fund UTV (Split with DPW) 17,000$ n P&R subtotal 345,000 $ -$ Administration Emergency Govmt 14,000 $ y Building & Grounds 5,000$ y Admin. subtotal 19,000 $ 19,000$ Building & GroundsCampus Signage 50,000$ n Town Website Update 25,000$ n B&G subtotal 75,000 $ -$ Capital ImprovementDavidson Road 2,500,000$ y GO Debt. Funded in part by fund balance, grants, and TIF CI subtotal 2,500,000 $ 300,000$ Debt Service 2025 Ambulance Loan (closes 2030) 66,143$ y Debt subtotal 66,143 $ 66,143 $ Total Capital Equipment & Capital Improvement 3,676,346$ 633,143$ Town of Brookfield Comparison of Tax Levy & Mill Rate Budget Year 2023 Tax Roll paid in 2024 2024 Tax Roll paid in 2025 2025 Tax Roll paid in 2026 2026 Tax Roll paid in 2027 Tax Levy Tax % Mill Rate Tax Levy Tax % Mill Rate Tax Levy Tax % Mill Rate Tax Levy Tax % Mill Rate General 3,921,66587.86% 3.100703 3,982,80988.81% 3.188978 4,026,35286.94% 2.801122 4,382,36192.74% 3.078109 Police CE 97,000 2.17% 0.076694 138,000 3.08% 0.110495 132,000 2.85% 0.091832 183,000 3.87% 0.128537 Emg Govt CE 9,000 0.20% 0.007116 9,000 0.20% 0.007206 14,000 0.30% 0.009740 14,000 0.30% 0.009833 Fire CE 106,000 2.37% 0.083810 52,000 1.16% 0.041636 15,000 0.32% 0.010435 65,000 1.38% 0.045655 DPW CE 118,000 2.64% 0.093298 5,000 0.11% 0.004003 70,000 1.51% 0.048699 0 0.00% 0.000000 Park&RecCE 7,000 0.16% 0.005535 81,600 1.82% 0.065336 2,500 0.05% 0.001739 10,000 0.21% 0.007024 B&G CE 5,000 0.11% 0.003953 5,000 0.11% 0.004003 5,000 0.11% 0.003478 5,000 0.11% 0.003512 Rd Const CI 199,892 4.48% 0.158047 211,000 4.71% 0.168945 300,000 6.48% 0.208709 0 0.00% 0.000000 Debt 0 0.00% 0.000000 0 0.00% 0.000000 66,143 1.43% 0.046015 66,143 1.40% 0.046458 4,463,557 1 3.5291554 4,484,409 1 3.5906017 4,630,995 1 3.2217702 4,725,504.00 1 3.3191283 Levy Change ($) 10,135$ 20,852$ 146,586$ 94,509.00BALANCES Levy Change (%) 0.23% 0.47% 3.27% 2.04% 4,725,504.00 Equalized Value (w/ TID Value Increment)1,618,867,500 2.48% 1,650,058,900 1.93% 1,808,275,900 9.59% 1,950,402,400 7.86% TID Value Increment 274,397,9007.67% 301,211,6009.77% 300,337,300-0.29% 373,512,60024.36% Equalized Value (less TID Value Increment)1,344,469,600 1,348,847,300 1,507,938,600 1,576,889,800 Interim Rate 0.003319939 0.003324623 0.003071077 0.002996724 Levy Amount (w/TID Value)5,374,541 5,485,824 5,553,355 5,844,818 Tax Increment 910,984 1,001,415 922,360 1,119,314 Assessed Value (Equated)1,522,897,217-0.42% 0.940717642 1,527,828,6000.32% 0.925923675 1,723,696,80012.82% 0.953226662 1,760,949,7002.16% TOB Mill Rate 3.5291554 /$1,000 3.5906017 /$1,000 3.2217702 /$1,000 3.3191283 /$1,000 TOB Mill Rate (less TID) 3.319939 3.324623 3.071077 2.996724 % Mille Rate Change 1.64% 1.74% -10.27% 3.02% TOB Mill Rate 3.529155% 3.590602% 3.221770% 3.319128% 2027202620252024 S:\Administration\Administrator\Budget\2027 Budget\2027 Estimated Tax Comparison.xlsx - Proposed Budget Estimated 2026 Tax Comparison - 10.6.2026 Mill Rate 3.59 $ 3.22 $ 3.32 $ % Change in Mill Rate -10.27% 3.02% ADDRESS 2024 AV2024 TAXES2025 AV2025 TAXES2026 AV 2026 EST. TAXES Compared to 2025 Keith Henderson 520 S Allen Road 323,400 1,161.20 400,000 1,288.71 400,000 1,327.65 38.94 John Charlier 975 Timber Pass 388,800 1,396.03 491,100 1,582.21 491,100 1,630.02 47.81 Ryan Stanelle 775 E Briar Ridge Dr 362,300 1,300.88 453,600 1,461.39 453,600 1,505.56 44.16 Matt Paris 22129 Ridge Road 624,100 2,240.89 703,100 2,265.23 703,100 2,333.68 68.45 Steve Kohlmann 960 Timber Pass 411,300 1,476.81 521,000 1,678.54 521,000 1,729.27 50.72 Ave. Single Family Residential 354,859 1,274.16 431,985 1,391.76 435,163 1,444.36 52.61 Hampton Inn 6,797,500 24,407.12 7,365,600 23,730.27 7,365,600 24,447.37 717.10 Olive Garden Restaurant 1,978,000 7,102.21 2,022,100 6,514.74 2,022,100 6,711.61 196.87 The Melting Pot 1,938,400 6,960.02 1,996,500 6,432.26 1,996,500 6,626.64 194.38 2.04% Levy Increase MAX ALLOWABLE Budget Fund Balance Check (10/2/2026) (***REQUIRED 15% of Operating Budget in Unassigned Fund Balance per Section 3.13(1) of the Town Code***) CY General Fund Total Budget 7,713,285.00$ Min. 15% Avail. Fund Balance Amount 1,156,992.75$ PY Audit Unassigned YE Fund Balance (From Auditors Annual Meeting Summary)1,577,599.00$ 20.45% Ok CY Estimated YE Revenue 7,655,596.12$ CY Estimated YE Expenses 7,877,254.58$ CY Estimated Use of Fund Balance 221,658.46$ CY Estimated Unassigned YE Fund Balance 1,355,940.54$ 17.58% Ok FY DRAFT General Fund Total Budget 8,246,443.00$ Min. 15% Avail. Fund Balance Amount 1,236,966.45$ FY Estimated Starting Fund Balance 1,355,940.54$ 16.44% Ok FY DRAFT Planned Use of Fund Balance 15,469.00$ FY Planned Unassigned YE Fund Balance (compare budget hearing worksheet) 1,340,471.54$ 16.26% Ok Page 1 of 11 2027 DRAFT Budget - Revised 10/2/2026 GL Account Parameters PY End Date 12/31/2025 CY End Date 12/31/2026 Period Date 12/31/2026 FY End Date 12/31/2027 Pay Period 19 2024 2025 2027 % GL AccountAccount Title Actual Actual CY Budget CY Actual YE EstimateDiff. (+/-) Budget Change TAXES 100-411100 GENERAL PROPERTY TAXES 3,921,665.00 3,982,809.00 4,026,352.00 4,026,352.00 4,026,352.00 - 4,382,361.00 100-413100 ROOM TAX 707,702.13 1,286,095.97 950,000.00 832,454.60 950,000.00 - 1,350,000.00 100-419980 PROPERTY TAX CHARGEBACK REV - - - - - - - 100-419990 TIF TAX ALLOCATION TO TOWN - - - - - - - 100-419999 Other Tax Revenue 2,236.66 - 5,000.00 965.93 5,000.00 - 5,000.00 Total TAXES: 4,631,603.79 5,268,904.97 4,981,352.00 4,859,772.53 4,981,352.00 - 5,737,361.00 15.18% INTERGOVERNMENTAL REVENUES 100-432100 FEDERAL COPS GRANT - - - - - - - 100-434100 STATE SHARED TAXES 254,219.06 260,060.08 260,060.00 40,335.38 260,060.00 - 275,000.00 100-434200 STATE FIRE DUES & CONTRACTS 63,905.03 69,104.25 55,000.00 74,214.20 74,214.20 19,214.20 65,000.00 100-435200 STATE AID - POLICE TRAINING - - 2,000.00 - 2,000.00 - - 100-435300 STATE AID - LOCAL ROAD GRANT - - - - - - - 100-435310 STATE AID - GENERAL HIGHWAY AI 361,820.84 374,414.80 369,180.00 276,721.05 369,180.00 - 376,500.00 100-435400 STATE AID - RECYCLING GRANT 4,405.00 - 4,405.00 - 4,405.00 - - 100-435500 STATE DNR GRANT-STORM WATER UT - - - - - - - 100-436100 STATE AID - MUNICIPAL SERVICES 4,600.31 4,728.40 4,500.00 5,597.93 5,597.93 1,097.93 4,500.00 100-436600 STATE AID - EXEMPT COMPUTERS 48,897.99 48,897.99 48,898.00 48,897.99 48,898.00 - 48,898.00 100-436700 STATE AID - EMERGENCY GRANT - - - - - - - 100-436710 STATE AID - PERSONAL PROPERTY 46,003.75 301,744.44 301,744.00 301,744.44 301,744.44 0.44 301,744.00 100-436790 Road 2 Recovery Monies - - - - - - - 100-436800 OTHER AID / GRANTS 20,152.73 19,502.73 20,000.00 19,502.73 20,000.00 - 19,503.00 Total INTERGOVERMENTAL REVENUES: 804,004.71 1,078,452.69 1,065,787.00 767,013.72 1,086,099.57 20,312.57 1,091,145.00 2.38% LICENSES & PERMITS 100-441100 LIQUOR & MALT BEVERAGE LICENSE 13,720.00 30,710.00 25,000.00 18,425.00 25,000.00 - 25,000.00 100-441110 OPERATOR'S/BARTENDER LICENSE 45,360.00 12,580.00 12,000.00 12,950.00 12,950.00 950.00 12,000.00 100-441200 CIGARETTE LICENSE 400.00 650.00 450.00 450.00 450.00 - 450.00 100-441220 SODA LICENSE - - - - - - - 100-441240 AMUSEMENT DEVICES 4,480.00 4,080.00 4,280.00 5,080.00 5,080.00 800.00 4,280.00 100-441260 PAWN BROKER/SECOND HAND DEALER 1,500.00 2,000.00 2,000.00 2,000.00 2,000.00 - 2,000.00 100-441290 OTHER BUSINESS LICENSE 1,600.00 2,550.00 500.00 1,800.00 1,800.00 1,300.00 1,000.00 100-442000 PICNIC LICENSE 40.00 - 250.00 - 250.00 - 250.00 100-442100 DOG LICENSE (93.25) 3,370.48 1,500.00 936.75 1,500.00 - 1,500.00 100-443000 BUILDING PERMITS 178,725.95 288,944.85 150,000.00 196,771.39 196,771.39 46,771.39 150,000.00 100-443100 ELECTRICAL PERMITS 68,263.42 41,961.62 35,000.00 38,979.82 38,979.82 3,979.82 35,000.00 100-443200 PLUMBING PERMITS 24,847.20 27,872.42 25,000.00 29,551.66 29,551.66 4,551.66 25,000.00 100-443250 FIRE PROTECTION FEES 6,793.75 13,420.00 7,000.00 15,181.25 15,181.25 8,181.25 7,000.00 100-443300 SIGN - BILLBOARD - - - - - - - 100-449020 CABLE FRANCHISE FEES 35,579.75 34,788.01 40,000.00 24,675.84 40,000.00 - 40,000.00 100-449990 OTHER PERMITS 625.00 570.00 150.00 750.00 750.00 600.00 150.00 Total LICENSES & PERMITS: 381,841.82 463,497.38 303,130.00 347,551.71 370,264.12 67,134.12 303,630.00 0.16% FINES, FOREFEITURES, & PENALTIES 100-451100 COURT PENALTIES AND COSTS 135,451.30 173,405.53 150,000.00 116,465.37 150,000.00 - 150,000.00 100-451120 COURT INTEREST FEES - - - - - - - 100-451150 POLICE REPORTS 2,303.73 1,357.92 1,500.00 1,687.42 1,687.42 187.42 1,500.00 100-451300 PARKING VIOLATIONS - - 2,000.00 - 2,000.00 - - 100-451900 OTHER LAW-ORDINANCE VIOLATIONS - - - - - - - Total FINES, FOREFEITURES, & PENALTIES: 137,755.03 174,763.45 153,500.00 118,152.79 153,687.42 187.42 151,500.00 -1.30% PUBLIC CHARGES FOR SERVICES 100-461120 MAPS, PLATS AND ZONING BOOKS - - - - - - - 100-461150 RECORDING FEES - - - - - - - 100-461180 LICENSE AND PUBLICATION FEES 450.00 1,042.00 450.00 1,090.00 1,090.00 640.00 500.00 100-461220 ASSESSMENT LETTERS 6,100.00 5,650.00 4,500.00 5,100.00 5,100.00 600.00 4,500.00 100-461240 UTILITY LETTERS - - - - - - - 100-461300 APPEALS BOARD HEARING FEES - 450.00 - - - - - 100-462100 INVESTIGATION FEES - - - - - - - 100-462150 COPIES - - - 3.25 3.25 3.25 - 100-462200 FD INSPECTION ASSESSMENTS 44,699.00 44,154.00 45,000.00 30,952.00 45,000.00 - 45,000.00 100-462250 FD CHARGE FOR CLEAN UP ON HWY 5,096.90 10,737.79 5,000.00 2,865.13 5,000.00 - 5,000.00 100-462300 FD AMBULANCE RUN CHARGES 305,767.39 233,014.63 225,000.00 253,313.28 300,000.00 75,000.00 275,000.00 100-462340 FD AMBULANCE MILES & SUPPLIES 73,553.72 100,481.77 70,000.00 68,986.58 80,000.00 10,000.00 70,000.00 100-463180 SNOW REMOVAL CHARGES - - - - - - - 100-464210 RECYCLING BIN PURCHASES - - - - - - - 100-464220 YARD WASTE STICKERS - - - - - - - 100-464400 WEED AND NUISANCE CONTROL - - - - - - - 100-467220 WPRA TICKET PROGRAM 2,310.00 2,398.65 1,200.00 1,932.60 1,932.60 732.60 1,200.00 100-467240 RECREATION PROGRAM COSTS 6,944.00 6,329.00 6,000.00 5,018.73 6,000.00 - 6,000.00 100-467260 RECREATION PROGRAM SPONSORSHIP 9,605.00 10,027.00 9,000.00 13,247.42 13,247.42 4,247.42 9,000.00 2026 Page 2 of 11 2027 DRAFT Budget - Revised 10/2/2026 GL Account Parameters PY End Date 12/31/2025 CY End Date 12/31/2026 Period Date 12/31/2026 FY End Date 12/31/2027 Pay Period 19 2024 2025 2027 % GL AccountAccount Title Actual Actual CY Budget CY Actual YE EstimateDiff. (+/-) Budget Change 2026 100-467280 PARK USAGE FEES 4,970.00 5,343.00 4,000.00 3,835.00 4,000.00 - 4,000.00 100-468500 PLANNING COMMISSION HEARING FE 4,900.00 8,300.00 4,000.00 10,350.00 10,350.00 6,350.00 4,000.00 Total PUBLIC CHARGES FOR SERVICES: 464,396.01 427,927.84 374,150.00 396,693.99 471,723.27 97,573.27 424,200.00 13.38% MISCELLANEOUS REVENUE 100-473300 PUBLIC TRANSPORTATION - - - - - - - 100-481100 INTEREST ON INVESTMENTS 424,091.60 400,675.17 200,000.00 243,404.66 340,000.00 140,000.00 300,000.00 100-481120 INTEREST FROM OTHER FUNDS - - - - - - - 100-481150 NSF CHECK PENALTY 2,774.49 279.24 500.00 609.11 609.11 109.11 500.00 100-482120 ENGINEERING & LEGAL BILLINGS 32,755.80 34,086.07 60,000.00 40,105.95 60,000.00 - 60,000.00 100-483100 SALE OF TOWN EQUIPMENT 33,567.49 18,860.00 20,000.00 9,878.00 20,000.00 - 20,000.00 100-483150 SALES OF TOWN MATERIALS 560.71 643.89 250.00 778.98 778.98 528.98 250.00 100-483160 SALE OF TOWN LAND - - - - - - - 100-483180 SALE OF TOWN BUILDINGS - - - - - - - 100-483260 CULVERTS - - - - - - - 100-484000 INS RECOVERIES - W/C or Liab 55,170.00 7,739.51 10,000.00 15,555.21 15,555.21 5,555.21 10,000.00 100-484500 RESTITUTION - - - - - - - 100-485000 OMITTED / ANNEXED TAXES - - - - - - - 100-485110 DONATIONS FROM INDIV/ORGANIZAT - - - - - - - 100-486000 PAYMENT IN LIEU OF TAXES 36,960.93 41,142.00 41,000.00 41,142.00 41,142.00 142.00 41,000.00 100-489990 MISCELLANEOUS REVENUES (116,148.33) 151,851.56 25,000.00 47,996.44 47,996.44 22,996.44 25,000.00 Total MISCELLANEOUS REVENUE: 469,732.69 655,277.44 356,750.00 399,470.35 526,081.74 169,331.74 456,750.00 28.03% OTHER FINANCING SOURCES 100-491100 PROCEEDS-LONG TERM BONDS - - - - - - - 100-491200 PROCEEDS-LONG TERM NOTES - - - - - - - 100-491400 PROCEEDS-STATE TRUST FUND - - - - - - - 100-492200 TRANSFER FROM SPECIAL ASSESSME - - - - - - - 100-492230 Transfer from TIF 63,923.00 92,562.00 66,388.00 - 66,388.00 - 66,388.00 100-493100 UNRESERVED-DES WORK CAP TO GEN - - - - - - - 100-493200 UNRESERVED-DES (FD bk pay) GEN - - - - - - - 100-493300 UNRESERVED-UNDES TO GEN FUND - - 412,228.00 - - (412,228.00) 15,469.00 Total OTHER FINANCING SOURCES: 63,923.00 92,562.00 478,616.00 - 66,388.00 (412,228.00) 81,857.00 -82.90% Total REVENUE: 6,953,257.05 8,161,385.77 7,713,285.00 6,888,655.09 7,655,596.12 (57,688.88) 8,246,443.00 GENERAL GOVERNMENT TOWN BOARD 100-511000-110 TOWN BOARD-SALARY 27,196.00 38,106.37 38,200.00 29,384.60 38,200.00 - 38,200.00 $10,200 for chairman, $7k for each supervisor 100-511000-130 TOWN BOARD-FICA 2,080.78 2,905.31 2,922.00 2,247.40 2,922.00 - 3,000.00 100-511000-310 TOWN BOARD-OFFICE SUPPLIES - - - - - - - 100-511000-320 TOWN BOARD-PUBLISH/SUBSCRIPT/D 1,485.00 3,898.63 4,000.00 3,238.24 4,000.00 - 4,000.00 100-511000-321 TOWN BOARD-ADVERTISING - - - - - - - 100-511000-330 TOWN BOARD-TRAIN/TRAVEL 3,019.57 1,889.69 - 474.70 474.70 (474.70) - 100-511000-332 TOWN BOARD-MILEAGE - - - - - - - 100-511000-340 TOWN BOARD-OPERATING SUPPLIES 35.00 - - - - - - 100-511000-341 TOWN BOARD-TOWN TIDINGS 15,141.84 12,176.94 10,000.00 5,789.60 10,000.00 - 14,000.00 100-511000-342 TOWN BOARD-URBAN TOWNS PROTECT - - - - - - - Total TOWN BOARD: 48,958.19 58,976.94 55,122.00 41,134.54 55,596.70 (474.70) 59,200.00 7.40% MUNICIPAL COURT 100-512000-110 MUNICIPAL COURT-JUDGE SALARY 8,627.06 11,912.07 12,600.00 9,272.51 12,600.00 - 12,600.00 inclds. Judge salary increase 100-512000-120 MUNICIPAL COURT-CLERK 50,143.92 50,871.62 48,755.00 43,244.46 48,755.00 - 61,800.00 100-512000-121 MUNICIPAL COURT-CASHIER 965.31 1,348.20 1,580.00 676.74 1,580.00 - 1,580.00 100-512000-129 MUNICIPAL COURT-OVERTIME - - - - - - - 100-512000-130 MUNICIPAL COURT- FICA 4,312.98 4,625.01 4,815.00 3,898.90 4,815.00 - 5,900.00 100-512000-131 MUNICIPAL COURT-RETIREMENT 3,447.91 3,551.00 4,531.00 3,154.62 4,531.00 - 5,600.00 100-512000-133 MUNICIPAL COURT-INSURANCE 33,065.16 36,182.59 41,720.00 29,641.34 41,720.00 - 48,400.00 100-512000-212 MUNICIPAL COURT-PROFESSIONAL S 400.00 800.00 800.00 - 800.00 - 800.00 100-512000-214 MUNICIPAL COURT-DATA PROCESSIN 3,402.39 3,572.51 3,000.00 - 3,000.00 - 3,000.00 100-512000-310 MUNICIPAL COURT-OFFICE SUPPLIE 374.10 500.23 1,000.00 852.81 1,000.00 - 1,000.00 100-512000-311 MUNICIPAL COURT-POSTAGE - - 1,000.00 - 1,000.00 - 1,000.00 100-512000-312 MUNICIPAL COURT-EVIDENCE SUPPL - - - - - - - 100-512000-320 MUNICIPAL COURT-PUBLISH/SUBSCR - - - - - - - 100-512000-330 MUNICIPAL COURT-TRAIN/TRAVEL 1,803.10 1,604.72 2,000.00 1,537.23 2,000.00 - 2,000.00 100-512000-332 MUNICIPAL COURT-MILEAGE - - 250.00 153.52 250.00 - 250.00 100-512000-340 MUNICIPAL COURT-OPERATING SUPP - - 150.00 - 150.00 - 150.00 Total MUNICIPAL COURT: 106,541.93 114,967.95 122,201.00 92,432.13 122,201.00 - 144,080.00 17.90% LEGAL 100-513400-200 LEGAL-MC ATTORNEY COUNSEL 69,071.68 71,411.35 65,000.00 35,723.00 65,000.00 - 65,000.00 Page 3 of 11 2027 DRAFT Budget - Revised 10/2/2026 GL Account Parameters PY End Date 12/31/2025 CY End Date 12/31/2026 Period Date 12/31/2026 FY End Date 12/31/2027 Pay Period 19 2024 2025 2027 % GL AccountAccount Title Actual Actual CY Budget CY Actual YE EstimateDiff. (+/-) Budget Change 2026 100-513400-210 LEGAL-GENERAL ATTORNEY COUNSEL 52,647.90 53,057.50 65,000.00 35,368.00 65,000.00 - 65,000.00 100-513400-211 LEGAL-PD ATTORNEY COUNSEL 1,170.50 1,139.50 10,000.00 1,526.50 10,000.00 - 10,000.00 100-513400-212 LEGAL-FD ATTORNEY COUNSEL 3,122.50 833.50 2,000.00 3,307.50 3,307.50 (1,307.50) 2,000.00 100-513400-250 CODIFICATION OF ORDINANCES 1,195.00 3,117.00 1,500.00 1,914.00 1,914.00 (414.00) 1,500.00 Total LEGAL: 127,207.58 129,558.85 143,500.00 77,839.00 145,221.50 (1,721.50) 143,500.00 0.00% ADMINISTRATOR 100-514100-110 ADMINISTRATOR-*SALARY 83,948.56 103,551.28 78,132.00 61,093.03 78,132.00 - 94,200.00 100-514100-130 ADMINISTRATOR-FICA 6,219.88 7,116.74 5,977.00 4,475.73 5,977.00 - 7,300.00 100-514100-131 ADMINISTRATOR-RETIREMENT 5,794.58 7,194.81 5,626.00 4,398.74 5,626.00 - 6,900.00 100-514100-133 ADMINISTRATOR-INSURANCE 27,420.12 27,973.33 31,878.00 23,636.38 31,878.00 - 42,900.00 100-514100-212 ADMINISTRATOR-PROFESSIONAL SER - - - - - - - 100-514100-214 ADMINISTRATOR-DATA PROCESSING - - - - - - - 100-514100-310 ADMINISTRATOR-OFFICE SUPPLIES - - - - - - - 100-514100-320 ADMINISTRATOR-PUBLISH/SUBSCRIP - - - - - - - 100-514100-330 ADMINISTRATOR-TRAIN/TRAVEL - 610.14 200.00 734.77 734.77 (534.77) 200.00 100-514100-332 ADMINISTRATOR-MILEAGE - 521.18 - - - - - 100-514100-340 ADMINISTRATOR-OPERATING SUPPLI - - - - - - - Total ADMINISTRATOR: 123,383.14 146,967.48 121,813.00 94,338.65 122,347.77 (534.77) 151,500.00 24.37% CLERK 100-514200-111 CLERK-*SALARY 109,801.04 42,179.82 82,789.00 79,009.14 103,000.00 (20,211.00) 63,100.00 100-514200-120 CLERK-ADMIN. ASSIST/DEPUTY CLE 103,115.49 108,508.18 108,909.00 44,604.33 60,000.00 48,909.00 55,900.00 100-514200-130 CLERK-FICA 13,218.80 11,189.65 14,665.00 9,347.51 14,000.00 665.00 9,200.00 100-514200-131 CLERK-RETIREMENT 11,310.58 10,291.59 13,802.00 8,900.28 12,000.00 1,802.00 8,700.00 100-514200-133 CLERK-INSURANCE 53,156.66 16,758.18 73,292.00 14,657.67 20,000.00 53,292.00 63,000.00 100-514200-212 CLERK-PROFESSIONAL SERVICES - - - - - - - 100-514200-214 CLERK-DATA PROCESSING - - - - - - - 100-514200-310 CLERK-OFFICE SUPPLIES 6,847.46 2,623.39 3,000.00 1,780.04 3,000.00 - 3,000.00 100-514200-311 CLERK-POSTAGE 9,812.97 6,680.46 4,000.00 6,679.77 6,679.77 (2,679.77) 4,000.00 100-514200-320 CLERK-PUBLISH/SUBSCRIPT/DUES 732.89 2,918.08 1,700.00 1,748.49 1,748.49 (48.49) 1,700.00 100-514200-321 CLERK-LEGAL NOTICES 309.11 41.78 1,000.00 - 1,000.00 - 1,000.00 100-514200-330 CLERK-TRAIN/TRAVEL 499.00 2,200.00 2,500.00 534.00 2,500.00 - 2,500.00 100-514200-332 CLERK-MILEAGE 1,150.94 - 400.00 - 400.00 - 400.00 100-514200-340 CLERK-OPERATING SUPPLIES 1,516.70 5,680.32 7,000.00 5,791.04 7,000.00 - 7,000.00 100-514200-341 CLERK-RECORDING FEES - - - - - - - 100-514200-345 CLERK-BACKGROUND CHECKS 2,471.00 2,261.00 2,500.00 2,604.00 2,604.00 (104.00) 2,500.00 Total CLERK: 313,942.64 211,332.45 315,557.00 175,656.27 233,932.26 81,624.74 222,000.00 -29.65% ELECTIONS 100-514400-125 ELECTIONS-POLLWORKERS WAGES 16,845.50 6,318.00 15,000.00 8,814.25 15,000.00 - 15,000.00 100-514400-214 ELECTIONS-DATA PROCESSING - - - - - - - 100-514400-218 ELECTIONS-MACHINE MAINTENANCE 765.00 723.38 1,500.00 745.09 1,500.00 - 1,500.00 100-514400-219 ELECTIONS-HAVA MACHINE EXP - - - - - - - 100-514400-310 ELECTIONS-OFFICE SUPPLIES 1,442.27 2,269.56 2,000.00 116.20 2,000.00 - 2,000.00 100-514400-311 ELECTIONS-POSTAGE 37.84 6.31 2,500.00 - 2,500.00 - 2,500.00 100-514400-321 ELECTIONS-LEGAL NOTICES 84.19 40.62 500.00 - 500.00 - 500.00 100-514400-330 ELECTIONS-TRAIN/TRAVEL 1,528.75 524.25 1,000.00 1,390.35 1,390.35 (390.35) 1,000.00 100-514400-340 ELECTIONS-OPERATING SUPPLIES 3,750.75 2,292.07 2,500.00 1,339.11 2,500.00 - 2,500.00 Total ELECTIONS: 24,454.30 12,174.19 25,000.00 12,405.00 25,390.35 (390.35) 25,000.00 0.00% TREASURER 100-515100-111 TREASURER-*SALARY 23,834.59 29,400.51 22,183.00 17,345.68 22,183.00 - 31,400.00 100-515100-120 TREASURER-DEPUTY TREASURER - - - - - - - 100-515100-121 TREASURER-DEPUTY ACCT CLERK - - - - - - - 100-515100-122 TREASURER-BOOKKEEPER 50,742.38 52,208.77 52,542.00 73,783.63 95,000.00 (42,458.00) 21,700.00 100-515100-130 TREASURER-FICA 5,333.75 5,673.44 5,716.00 6,609.27 9,000.00 (3,284.00) 4,100.00 100-515100-131 TREASURER-RETIREMENT 5,147.66 5,670.47 5,380.00 5,789.05 8,000.00 (2,620.00) 3,900.00 100-515100-133 TREASURER-INSURANCE 56,475.77 49,390.66 58,341.00 43,562.82 58,000.00 341.00 14,700.00 100-515100-210 TREASURER-VK AUDITING PROF SER 46,375.18 43,603.70 40,000.00 34,949.93 40,000.00 - 40,000.00 100-515100-214 TREASURER-DATA PROCESSING 22,301.27 22,484.05 15,000.00 6,067.60 15,000.00 - 15,000.00 100-515100-216 TREAS-COUNTY COLLECTION 10,024.07 11,798.45 12,500.00 9,992.73 12,500.00 - 12,500.00 100-515100-240 TREASURER-REPAIR & MAINTENANCE - - - - - - - 100-515100-310 TREASURER-OFFICE SUPPLIES - - - - - - - 100-515100-311 TREASURER-POSTAGE - - - - - - - 100-515100-320 TREASURER-PUBLISH/SUBSCRIPT/DU - - - - - - - 100-515100-330 TREASURER-TRAIN/TRAVEL 81.80 - 1,000.00 1,710.72 1,710.72 (710.72) 1,000.00 100-515100-332 TREASURER-MILEAGE - - 200.00 175.56 200.00 - 200.00 100-515100-340 TREASURER-OPERATING SUPPLIES 470.68 979.42 500.00 102.34 500.00 - 500.00 100-515100-341 TREASURER-COLLECTION CHARGES - - - - - - - 100-515100-342 TREASURER-BANK / CHECK MAINT 2,826.74 10,034.47 8,000.00 10,802.42 10,802.42 (2,802.42) 8,000.00 Page 4 of 11 2027 DRAFT Budget - Revised 10/2/2026 GL Account Parameters PY End Date 12/31/2025 CY End Date 12/31/2026 Period Date 12/31/2026 FY End Date 12/31/2027 Pay Period 19 2024 2025 2027 % GL AccountAccount Title Actual Actual CY Budget CY Actual YE EstimateDiff. (+/-) Budget Change 2026 Total TREASURER: 223,613.89 231,243.94 221,362.00 210,891.75 272,896.14 (51,534.14) 153,000.00 -30.88% ASSESSOR 100-515200-111 ASSESSOR-SALARY - - - - - - - 100-515200-120 ASSESSOR-STAFF WAGES - - - - - - - 100-515200-130 ASSESSOR-FICA - - - - - - - 100-515200-131 ASSESSOR-RETIREMENT - - - - - - - 100-515200-133 ASSESSOR-INSURANCE - - - - - - - 100-515200-140 ASSESSOR-BOARD OF REVIEW PER M 1,300.00 350.00 500.00 - 500.00 - 500.00 100-515200-210 ASSESSOR-GROTA APPRAISALS 71,400.00 71,400.00 71,400.00 41,200.00 71,400.00 - 71,400.00 100-515200-212 ASSESSOR-TOWN REVALUATION - - - - - - - 100-515200-213 ASSESSOR-STATE MANUFACT ASSESS 2,445.47 2,709.94 4,400.00 - 4,400.00 - 4,400.00 100-515200-340 ASSESSOR-OPERATING SUPPLIES - - - - - - - Total ASSESSOR: 75,145.47 74,459.94 76,300.00 41,200.00 76,300.00 - 76,300.00 0.00% TOWN HALL 100-516000-122 TOWN HALL-WAGE - - - - - - 45,600.00 100-516000-125 TOWN HALL-PT WAGE - - 10,000.00 - 10,000.00 - 10,000.00 100-516000-130 TOWN HALL-FICA - - 765.00 - 765.00 - 4,300.00 100-516000-131 TOWN HALL-RETIREMENT - - - - - - 4,100.00 100-516000-133 TOWN HALL-INSURANCE 5,000.00 - - - - - 43,700.00 100-516000-210 TOWN HALL-PROFESSIONAL SERVICE - 1,750.00 10,000.00 3,802.00 10,000.00 - 10,000.00 100-516000-214 TOWN HALL-DATA PROCESSING - - - - - - - 100-516000-221 TOWN HALL-ELECTRIC 8,539.96 8,817.38 8,000.00 7,602.32 8,000.00 - 8,000.00 100-516000-222 TOWN HALL-WATER/SEWER/STORMWAT 2,181.75 2,189.64 2,000.00 1,140.94 2,000.00 - 2,000.00 100-516000-224 TOWN HALL-NATURAL GAS/HEAT 1,616.44 2,095.35 2,000.00 1,791.30 2,000.00 - 2,000.00 100-516000-225 TOWN HALL-TELEPHONE 16,154.95 15,614.12 15,000.00 12,221.66 15,000.00 - 15,000.00 100-516000-240 TOWN HALL-MAINTENANCE CONTRACT 37.11 - 500.00 - 500.00 - 500.00 100-516000-290 TOWN HALL-WASTE DISPOSAL 1,948.00 - - 493.00 493.00 (493.00) - 100-516000-340 TOWN HALL-OPERATING SUPPLIES 11,037.81 13,329.61 8,000.00 10,446.57 10,446.57 (2,446.57) 8,000.00 100-516000-350 TOWN HALL-REPAIR & MAINTENANCE 26,741.12 13,556.99 10,000.00 41,930.81 41,930.81 (31,930.81) 10,000.00 Total TOWN HALL: 73,257.14 57,353.09 66,265.00 79,428.60 101,135.38 (34,870.38) 163,200.00 146.28% OTHER GENERAL 100-519300-510 LIA ONLY/OCCURRENCE-PROPERTY - - - - - - - 100-519300-511 POLICE PROF-GEN LIABILITY INS 33,035.07 43,373.13 30,000.00 31,713.98 31,713.98 (1,713.98) 30,000.00 100-519300-513 BUSINESS AUTOMOBILE INSURANCE 31,257.01 48,528.48 30,000.00 30,006.98 30,006.98 (6.98) 30,000.00 100-519300-517 UNEMPLOYMENT INSURANCE 3,278.68 3,724.67 1,000.00 4,675.56 4,675.56 (3,675.56) 1,000.00 100-519300-518 WORKERS COMPENSATION - INSURAN 94,648.72 99,330.12 100,000.00 61,526.22 100,000.00 - 100,000.00 100-519300-519 SECURITY BOND - INSURANCE 27,246.58 31,154.11 20,000.00 22,395.65 22,395.65 (2,395.65) 20,000.00 100-519300-740 ERRONEOUS TAXES, REFUND, UNCOL - 197,853.19 - - - - - 100-519300-900 CONTINGENT FUND - - - - - - - Total OTHER GENERAL: 189,466.06 423,963.70 181,000.00 150,318.39 188,792.17 (7,792.17) 181,000.00 Total GENERAL GOVERNMENT: 1,305,970.34 1,460,998.53 1,328,120.00 975,644.33 1,343,813.27 (15,693.27) 1,318,780.00 -0.70% PUBLIC SAFETY POLICE DEPARTMENT PD ADMIN 100-521000-115 PD ADMIN - SALARY 101,549.82 108,243.97 110,282.00 84,832.00 110,282.00 - 114,700.00 100-521000-120 PD ADMIN-CLERK/DISP WAGES 49,950.20 77,464.34 54,312.00 49,933.87 58,000.00 (3,688.00) 54,100.00 100-521000-130 PD ADMIN-FICA 10,951.08 13,515.35 12,591.00 9,991.65 12,591.00 - 13,000.00 100-521000-131 PD ADMIN-RETIREMENT 17,990.10 23,654.56 20,122.00 17,043.13 20,122.00 - 20,600.00 100-521000-133 PD ADMIN- INSURANCE 79,950.96 83,475.14 100,000.00 33,073.79 45,000.00 55,000.00 25,500.00 100-521000-212 PD ADMIN-PROFESSIONAL SERV/NEA 3,083.00 1,646.00 1,552.00 4,492.50 4,492.50 (2,940.50) 5,000.00 100-521000-214 PD ADMIN-DATA PROCESSING 49,361.08 50,746.38 47,000.00 36,462.08 47,000.00 - 50,000.00 100-521000-215 PD ADMIN-RECORD CHECK - - - - - - - 100-521000-240 PD ADMIN-REPAIR & MAINTENANACE 2,346.18 2,687.64 2,800.00 1,728.97 2,800.00 - 3,000.00 100-521000-241 PD ADMIN-TIME SYSTEM 1,577.00 1,672.00 2,000.00 1,177.25 2,000.00 - 2,000.00 100-521000-242 PD ADMIN-TOWER EXPENSE 742.00 849.34 750.00 1,120.72 1,120.72 (370.72) 1,000.00 100-521000-243 PD ADMIN-PRISONER HOUSING 184.65 656.67 500.00 282.71 500.00 - 500.00 100-521000-244 PD ADMIN-PAGER CONTRACT - - - - - - - 100-521000-310 PD ADMIN-OFFICE SUPPLIES 3,707.77 3,408.29 4,000.00 1,850.03 4,000.00 - 4,000.00 100-521000-311 PD ADMIN-POSTAGE 168.00 32.04 500.00 - 500.00 - 500.00 100-521000-320 PD ADMIN-PUBLISH/SUBSCRIPT/DUE 207.88 - 250.00 2,970.31 2,970.31 (2,720.31) 400.00 100-521000-340 PD ADMIN-OPERATING SUPPLIES 2,135.41 2,549.80 2,500.00 1,601.66 2,500.00 - 2,500.00 Total PD ADMIN: 323,905.13 370,601.52 359,159.00 246,560.67 313,878.53 45,280.47 296,800.00 -17.36% PD PATROL 100-521200-119 PD PATROL-DETECTIVE/SGT WAGES 254,369.84 264,794.55 387,574.00 212,030.29 275,000.00 112,574.00 304,500.00 100-521200-120 PD PATROL-FULL TIME WAGES 795,691.65 844,515.21 928,232.00 684,251.27 890,000.00 38,232.00 930,000.00 Page 5 of 11 2027 DRAFT Budget - Revised 10/2/2026 GL Account Parameters PY End Date 12/31/2025 CY End Date 12/31/2026 Period Date 12/31/2026 FY End Date 12/31/2027 Pay Period 19 2024 2025 2027 % GL AccountAccount Title Actual Actual CY Budget CY Actual YE EstimateDiff. (+/-) Budget Change 2026 100-521200-125 PD PATROL-PART TIME WAGES - - - - - - - 100-521200-129 PD PATROL-O/T WAGES 205,851.46 153,489.63 72,420.00 81,216.15 115,000.00 (42,580.00) 80,000.00 100-521200-130 PD PATROL-FICA 91,937.92 93,355.64 106,199.00 71,168.55 95,000.00 11,199.00 100,600.00 100-521200-131 PD PATROL-RETIREMENT 177,702.52 190,841.81 204,069.00 144,787.65 190,000.00 14,069.00 191,200.00 100-521200-133 PD PATROL-INSURANCE 359,942.98 428,844.72 550,000.00 387,375.70 500,000.00 50,000.00 567,200.00 100-521200-139 PD PATROL-UNIFORM ALLOWANCE 28,102.99 26,676.89 22,900.00 22,207.06 22,900.00 - 30,000.00 100-521200-240 PD PATROL-REPAIR & MAINTENACE 1,968.66 1,922.59 2,200.00 2,802.41 2,802.41 (602.41) 2,200.00 100-521200-312 PD PATROL-EVIDENCE SUPPLIES 6,396.51 6,459.59 5,800.00 409.44 5,800.00 - 5,800.00 100-521200-340 PD PATROL-OPERATING SUPPLIES 2,475.42 4,387.22 6,500.00 9,639.84 9,639.84 (3,139.84) 7,500.00 100-521200-380 PD PATROL-VEHICLE MAINTENANCE 43,982.79 22,584.45 26,300.00 15,553.26 26,300.00 - 30,000.00 100-521200-385 PD PATROL-VEHICLE FUEL 29,290.91 29,941.58 30,000.00 26,803.39 30,000.00 - 30,000.00 Total PD PATROL: 1,997,713.65 2,067,813.88 2,342,194.00 1,658,245.01 2,162,442.25 179,751.75 2,279,000.00 -2.70% PD ED&TRAINING 100-521300-123 PD ED&TRAINING-PT FIELD TRAIN - - - - - - - 100-521300-124 PD ED&TRAINING-PT INSERVICE - - - - - - - 100-521300-126 PD ED&TRAINING-PT SPECIALIZED - - - - - - - 100-521300-130 PD ED&TRAINING-FICA - - - - - - - 100-521300-131 PD ED&TRAINING-RETIREMENT - - - - - - - 100-521300-330 PD ED&TRAINING-TRAIN/TRAVEL 13,326.90 16,910.63 12,000.00 3,963.15 12,000.00 - 15,000.00 100-521300-332 PD ED&TRAINING-MILEAGE 315.16 - 50.00 - 50.00 - - 100-521300-340 PD ED&TRAINING-OPERATING SUP 6,552.41 4,367.60 8,100.00 7,867.58 8,100.00 - 8,000.00 Total PD ED&TRAINING: 20,194.47 21,278.23 20,150.00 11,830.73 20,150.00 - 23,000.00 14.14% PD STATION 100-521700-221 PD STATION-ELECTRIC 35,271.77 30,469.44 37,500.00 23,382.17 37,500.00 - 35,000.00 100-521700-222 PD STATION-WATER/SEWER/STORMWA 2,182.89 1,761.76 1,600.00 862.20 1,600.00 - 1,600.00 100-521700-224 PD STATION-NATURAL GAS/HEAT 1,666.59 3,245.50 2,000.00 2,307.27 2,307.27 (307.27) 3,500.00 100-521700-225 PD STATION-CELL PHONES 8,869.80 8,354.88 8,600.00 7,155.29 8,600.00 - 9,500.00 100-521700-240 PD STATION-MAINTENANCE CONTRAC 5,417.89 6,169.98 2,500.00 2,101.12 2,500.00 - 3,000.00 100-521700-340 PD STATION-OPERATING SUPPLIES 2,180.68 1,441.52 1,500.00 2,703.16 2,703.16 (1,203.16) 2,000.00 100-521700-350 PD STATION-REPAIR&MAINTENANCE 12,052.62 23,535.58 10,000.00 24,145.30 24,145.30 (14,145.30) 15,000.00 Total PD STATION: 67,642.24 74,978.66 63,700.00 62,656.51 79,355.73 (15,655.73) 69,600.00 Total POLICE DEPARTMENT: 2,409,455.49 2,534,672.29 2,785,203.00 1,979,292.92 2,575,826.51 209,376.49 2,668,400.00 -4.19% FIRE DEPARTMENT FD ADMIN 100-522000-099 Bad Debt: Ambulance Rec - - - - - - - 100-522000-115 FD ADMIN-SALARY (CHIEF) 113,107.91 111,239.40 110,282.00 88,305.22 112,000.00 (1,718.00) 145,600.00 100-522000-116 FD ADMIN-SALARY (ASST CHIEF) 65,577.40 74,945.58 79,050.00 61,816.00 81,000.00 (1,950.00) 82,300.00 update based on recent wage change 100-522000-120 FD ADMIN-ADMIN ASSISTAN - - - - - - - 100-522000-130 FD ADMIN-FICA 13,530.15 14,242.32 14,484.00 11,102.26 15,000.00 (516.00) 17,500.00 100-522000-131 FD ADMIN-RETIREMENT 25,550.79 27,882.79 27,832.00 22,218.02 29,000.00 (1,168.00) 33,200.00 100-522000-133 FD ADMIN- INSURANCE 18,634.92 3,276.00 60,441.00 46,674.32 60,000.00 441.00 73,300.00 100-522000-139 FD ADMIN-UNIFORM ALLOW 1,851.63 784.20 750.00 957.55 957.55 (207.55) 750.00 100-522000-212 FD ADMIN-CONSULTANTS PROF SERV - 4,051.50 - 7,089.00 7,089.00 (7,089.00) - 100-522000-214 FD ADMIN-DATA PROCESSI 20,088.53 23,967.81 21,420.00 20,074.00 21,420.00 - 22,000.00 100-522000-240 FD ADMIN-REPAIR & MAIN - - 750.00 - 750.00 - 750.00 100-522000-242 FD ADMIN-RADIO EXPENSE 8,177.84 5,209.19 5,500.00 3,375.86 5,500.00 - 5,500.00 100-522000-243 FD ADMIN-HAZARDOUS MAT 6,241.25 2,625.24 3,000.00 - 3,000.00 - 3,000.00 100-522000-310 FD ADMIN-OFFICE SUPPLI 3,627.85 1,027.14 2,000.00 445.32 2,000.00 - 2,000.00 100-522000-311 FD ADMIN-POSTAGE 139.73 326.62 500.00 141.45 500.00 - 500.00 100-522000-320 FD ADMIN-PUBLISH/SUBSC 2,375.70 2,162.41 2,200.00 387.61 2,200.00 - 2,200.00 100-522000-330 FD ADMIN-TRAIN/TRAVEL 2,666.88 2,721.14 2,000.00 1,606.56 2,000.00 - 2,000.00 100-522000-332 FD ADMIN-MILEAGE - - - - - - - 100-522000-340 FD ADMIN-OPERATING SUP 4,367.40 2,057.92 1,600.00 524.34 1,600.00 - 1,600.00 100-522000-341 FD ADMIN-INSPECTION SU - - - - - - - 100-522000-342 FD ADMIN-PUBLIC RELATI 1,581.75 1,786.92 2,000.00 2,359.90 2,359.90 (359.90) 2,500.00 100-522000-343 FD ADMIN-FIRE PREVENTI 468.00 525.00 750.00 - 750.00 - 750.00 Total FD ADMIN: 287,987.73 278,831.18 334,559.00 267,077.41 347,126.45 (12,567.45) 395,450.00 18.20% FD FIRE 100-522100-124 FD FIRE-FIGHTER WAGES 282,891.00 475,233.22 340,000.00 450,571.86 590,000.00 (250,000.00) 600,000.00 76.47% 100-522100-125 FD FIRE-OFFICER WAGES 167,606.19 65,401.96 188,000.00 57,669.38 80,000.00 108,000.00 78,000.00 100-522100-127 FD FIRE-PAGER PAY - - - - - - - 100-522100-129 FD FIRE-O/T WAGES 98,466.59 30,079.59 65,000.00 41,654.26 51,000.00 14,000.00 65,000.00 100-522100-130 FD FIRE-FICA 42,972.35 43,071.77 46,272.00 41,557.58 55,000.00 (8,728.00) 56,900.00 100-522100-131 FD FIRE-RETIREMENT 64,871.99 65,846.24 50,000.00 61,894.29 80,000.00 (30,000.00) 70,000.00 100-522100-139 FD FIRE-UNIFORM ALLOWANCE 14,358.70 7,065.86 7,800.00 1,387.04 7,800.00 - 7,800.00 100-522100-212 FIRE FIGHTERS- PREMIUM PAY 5,900.00 3,000.00 4,000.00 - 4,000.00 - 4,000.00 100-522100-340 FD FIRE-OPERATING SUPPLIES 12,450.02 23,626.30 13,800.00 9,734.73 13,800.00 - 13,800.00 Page 6 of 11 2027 DRAFT Budget - Revised 10/2/2026 GL Account Parameters PY End Date 12/31/2025 CY End Date 12/31/2026 Period Date 12/31/2026 FY End Date 12/31/2027 Pay Period 19 2024 2025 2027 % GL AccountAccount Title Actual Actual CY Budget CY Actual YE EstimateDiff. (+/-) Budget Change 2026 100-522100-341 FD FIRE-TURN OUT GEAR 17,491.25 19,924.35 22,000.00 21,621.25 22,000.00 - 38,500.00 100-522100-380 FD FIRE-VEHICLE MAINTENANCE 143,686.55 86,413.04 25,000.00 57,895.21 57,895.21 (32,895.21) 25,000.00 100-522100-385 FD FIRE-VEHICLE FUEL 5,785.91 5,872.63 8,000.00 6,126.21 8,000.00 - 8,000.00 100-522400-330 FD FIRE-ED&TRAIN-TRAIN/TRAVE 2,051.46 1,546.53 3,000.00 635.19 3,000.00 - 3,000.00 100-522400-332 FD FIRE-ED&TRAINING-MILEAGE - - - - - - - 100-522400-340 FD FIRE-ED&TRAIN-OPERATING S 48.86 68.65 200.00 - 200.00 - 200.00 Total FD FIRE: 858,580.87 827,150.14 773,072.00 750,747.00 972,695.21 (199,623.21) 970,200.00 25.50% FD STATION 100-522700-210 FD STATION-PROFESSIONAL SERVIC - - - - - - - 100-522700-221 FD STATION-ELECTRIC 8,540.04 8,817.39 7,500.00 7,602.29 7,602.29 (102.29) 7,500.00 100-522700-222 FD STATION-WATER/SEWER/STORMWA 2,181.75 2,189.63 1,500.00 1,140.93 1,500.00 - 1,500.00 100-522700-224 FD STATION-NATURAL GAS/HEAT 1,616.46 2,158.24 2,000.00 1,791.26 2,000.00 - 2,000.00 100-522700-225 FD STATION-CELL PHONES 8,804.76 8,502.52 6,000.00 6,183.30 6,183.30 (183.30) 6,000.00 100-522700-240 FD STATION-MAINTENANCE CONTR 3,714.98 1,459.71 2,200.00 - 2,200.00 - 2,200.00 100-522700-340 FD STATION-OPERATING SUPPLIE 4,691.61 4,290.59 3,100.00 3,463.43 3,463.43 (363.43) 4,300.00 100-522700-350 FD STATION-REPAIR & MAINTENA 33,925.91 12,636.41 10,000.00 23,670.48 23,670.48 (13,670.48) 10,000.00 Total FD STATION: 63,475.51 40,054.49 32,300.00 43,851.69 46,619.50 (14,319.50) 33,500.00 3.72% FD EMS 100-523100-124 FD EMS-PARAMEDIC WAGES 380,346.56 456,272.71 430,000.00 308,190.23 405,000.00 25,000.00 415,000.00 100-523100-125 FD EMS-PARAMEDIC OT WAGES - - - - - - - 100-523100-127 FD EMS-PAGER - - - - - - - 100-523100-130 FD EMS-FICA 29,797.71 34,905.05 32,895.00 23,576.06 32,895.00 - 31,800.00 100-523100-131 FD EMS-RETIREMENT 49,554.64 61,072.19 50,000.00 42,000.06 55,000.00 (5,000.00) 50,000.00 100-523100-138 FD EMS-HOLIDAYS - - - - - - - 100-523100-139 FD EMS-UNIFORM ALLOWANCE - - - - - - - 100-523100-210 FD EMS-PROFESSIONAL SERVICE - 888.00 - - - - - 100-523100-225 FD EMS-TELEPHONE - - - - - - - 100-523100-240 FD EMS-REPAIR & MAINTENANCE 9,220.50 3,630.91 7,000.00 474.90 7,000.00 - 7,000.00 100-523100-340 FD EMS-OPERATING SUPPLIES - 3,307.71 - 208.03 208.03 (208.03) - 100-523100-341 FD EMS-DISPOSABLE SUPPLIES 13,253.88 21,447.11 18,000.00 8,021.91 18,000.00 - 15,000.00 100-523100-380 FD EMS-VEHICLE MAINTANCE 8,846.35 16,230.44 8,000.00 2,930.66 8,000.00 - 8,000.00 100-523100-385 FD EMS-VEHICLE FUEL 5,785.91 6,153.30 6,000.00 5,735.56 6,000.00 - 8,000.00 100-523100-740 FD EMS-AMBULANCE RECEIVABLE - - - - - - - 100-523400-330 FD EMS-ED&TRAIN EMT REFRESHER 1,091.10 2,262.93 20,000.00 3,727.22 20,000.00 - 10,000.00 100-523400-332 FD EMS-ED & TRAINING-MILEA - - - - - - - 100-523400-340 FD EMS-OPERATING SUPPLIES - - - - - - - Total FD EMS: 497,896.65 606,170.35 571,895.00 394,864.63 552,103.03 19,791.97 544,800.00 TOTAL FIRE DEPARTMENT 1,707,940.76 1,752,206.16 1,711,826.00 1,456,540.73 1,918,544.19 (206,718.19) 1,943,950.00 13.56% BUILDING INSPECTIONS 100-524000-111 BUILDG INSPECT-*SALARY - - - - - - - 100-524000-120 BUILDG INSPECT-ASSISTANT 19,987.17 20,083.38 25,500.00 15,162.65 21,000.00 4,500.00 21,000.00 100-524000-130 BUILDG INSPECT-FICA 1,529.40 1,768.95 1,951.00 1,159.93 1,500.00 451.00 1,700.00 100-524000-131 BUILDG INSPECT-RETIREMENT (5.00) 5.00 - - - - - 100-524000-133 BUILDG INSPECT-INSURANCE - - - - - - - 100-524000-211 BUILDG INSPECT-ENGINEERING - 15,048.42 - - - - - 100-524000-212 BUILDG INSPECT-INSPECT SERVICE 197,724.40 208,675.33 112,500.00 119,428.58 119,428.58 (6,928.58) 112,500.00 100-524000-214 BUILDG INSPECT-DATA PROCESSING - - - - - - - 100-524000-310 BUILDG INSPECT-OFFICE SUPPLIES 307.52 - 300.00 198.66 300.00 - 300.00 100-524000-311 BUILDG INSPECT-POSTAGE - 57.64 300.00 - 300.00 - 300.00 100-524000-320 BUILDG INSPECT-PUBLISH/SUBSCRI - - - - - - - 100-524000-330 BUILDG INSPECT-TRAIN/TRAVEL - - - - - - - 100-524000-332 BUILDG INSPECT-MILEAGE - - - - - - - 100-524000-340 BUILDG INSPECT-OPERATING SUPPL (165.00) 105.47 500.00 8,397.65 8,397.65 (7,897.65) 500.00 100-524000-380 BUILDG INSPECT-VEHICLE MAINTAN - - - - - - - 100-524000-385 BUILDG INSPECT-VEHICLE FUEL 361.57 367.03 - 330.33 330.33 (330.33) - 100-524001-111 BUILDG ASST- SALARY - - - - - - - 100-524001-130 BUILDG ASST- FICA - - - - - - - 100-524001-131 BUILDG ASST- RETIREMENT - - - - - - - 100-524001-133 BUILDG ASST- INSURANCE - - - - - - - Total BUILDING INSPECTIONS: 219,740.06 246,111.22 141,051.00 144,677.80 151,256.56 (10,205.56) 136,300.00 -3.37% ELECTICAL INSPECTIONS 100-524010-212 ELECTRICAL INSPECTION-PROFESSI 47,780.85 29,777.09 26,250.00 25,157.95 26,250.00 - 26,300.00 100-524010-340 ELEC. INSPECTION-OPERATING SUP - - - - - - - Total ELECTRICAL INSPECTIONS: 47,780.85 29,777.09 26,250.00 25,157.95 26,250.00 - 26,300.00 0.19% PLUMBING INSPECTIONS Page 7 of 11 2027 DRAFT Budget - Revised 10/2/2026 GL Account Parameters PY End Date 12/31/2025 CY End Date 12/31/2026 Period Date 12/31/2026 FY End Date 12/31/2027 Pay Period 19 2024 2025 2027 % GL AccountAccount Title Actual Actual CY Budget CY Actual YE EstimateDiff. (+/-) Budget Change 2026 100-524020-111 PLUMBING INSPECTION-*SALARY - - - - - - - 100-524020-130 PLUMBING INSPECTION-FICA - - - - - - - 100-524020-131 PLUMBING INSPECTION-RETIREMENT - - - - - - - 100-524020-133 PLUMBING INSPECTION-INSURANCE - - - - - - - 100-524020-212 PLUMBING INSPECTION-PROFESSION 17,305.41 18,903.94 18,750.00 18,704.04 18,750.00 - 18,800.00 100-524020-340 PLUMBING INSPECTION-OPERATING - - - - - - - 100-524021-111 PLUMBING ASST- SALARY - - - - - - - 100-524021-130 PLUMBING ASST- FICA - - - - - - - 100-524021-131 PLUMBING ASST- RETIREMENT - - - - - - - 100-524021-133 PLUMBING ASST- INSURANCE - - - - - - - Total PLUMBING INSPECTIONS: 17,305.41 18,903.94 18,750.00 18,704.04 18,750.00 - 18,800.00 0.27% OTHER PROTECTION 100-529000-140 OTHER-P&F COMM-REIMBURSEMENT 260.00 1,560.00 500.00 - 500.00 - 500.00 100-529000-200 OTHER-P&F COMM-OPERATING SUPPL - - 200.00 - 200.00 - 200.00 100-529000-212 OTHER-Emerg Gov RADIO DISPATCH 9,726.09 10,460.50 10,761.00 10,243.78 10,761.00 - 11,000.00 100-529000-221 OTHER-Emerg Gov ELECTRICITY 647.08 623.98 500.00 480.56 500.00 - 500.00 100-529000-225 OTHER-Emerg Gov REMOVALS - - - - - - - 100-529000-240 OTHER-Emerg Gov REPAIR & MAINT - - 2,000.00 - 2,000.00 - 2,000.00 100-529000-340 OTHER-Emerg Gov OPERATING SUPP - - - - - - - 100-529000-370 OTHER-FIRE HYDRANT RENTAL 264,944.00 267,665.50 264,944.00 - 264,944.00 - 265,000.00 Total OTHER PROTECTION: 275,577.17 280,309.98 278,905.00 10,724.34 278,905.00 - 279,200.00 TOTAL PUBLIC SAFTEY: 4,677,799.74 4,861,980.68 4,961,985.00 3,635,097.78 4,969,532.26 (7,547.26) 5,072,950.00 2.24% PUBLIC WORKS DPW ADMIN 100-531000-111 DPW ADMIN-*SALARY 55,163.92 38,241.97 38,979.00 29,976.01 38,979.00 - 40,600.00 100-531000-130 DPW ADMIN-FICA 3,989.17 2,713.17 2,982.00 2,102.20 2,982.00 - 3,200.00 100-531000-131 DPW ADMIN-RETIREMENT 3,808.26 2,657.18 2,806.00 2,158.40 2,806.00 - 3,000.00 100-531000-133 DPW ADMIN-INSURANCE 57,122.96 52,374.41 30,082.00 44,753.22 44,753.22 (14,671.22) 35,800.00 100-531000-139 DPW ADMIN-CLOTHING ALLOWANCE 516.82 222.59 300.00 - 300.00 - 300.00 100-531000-241 DPW ADMIN-RADIO EXPENSE - - 100.00 - 100.00 - 100.00 100-531000-310 DPW ADMIN-OFFICE SUPPLIES 80.00 45.00 400.00 93.40 400.00 - 400.00 100-531000-311 DPW ADMIN-POSTAGE - 20.96 25.00 - 25.00 - 25.00 100-531000-320 DPW ADMIN-PUBLISH/SUBSCRIPT/DU - - 100.00 - 100.00 - 100.00 100-531000-330 DPW ADMIN-TRAIN/TRAVEL 12,419.38 3,105.60 2,500.00 85.11 2,500.00 - 2,500.00 100-531000-340 DPW ADMIN-OPERATING SUPPLIES 801.20 1,350.65 1,000.00 455.98 1,000.00 - 1,000.00 100-531000-342 DPW ADMIN-DRUG TESTS/INNOCULAT 557.00 548.50 350.00 713.00 713.00 (363.00) 350.00 100-531001-111 DPW ADMIN- SUPERVISOR SALARY - - - - - - - Total DPW ADMIN: 134,458.71 101,280.03 79,624.00 80,337.32 94,658.22 (15,034.22) 87,375.00 9.73% DPW MACH&EQUIP 100-532400-122 DPW MACH&EQUIP-WAGES 12,149.25 18,440.28 22,592.00 14,996.51 20,000.00 2,592.00 23,300.00 100-532400-123 DPW TOWN/PD/FD VEHICLE-WAGES 11,030.56 16,725.57 20,513.00 12,659.62 18,000.00 2,513.00 21,100.00 100-532400-124 DPW MACH&EQUIP-PT WAGES - - - - - - - 100-532400-130 DPW MACH&EQUIP-FICA 1,706.87 2,764.05 3,298.00 1,973.52 2,700.00 598.00 3,400.00 100-532400-131 DPW MACH&EQUIP-RETIREMENT 1,590.16 2,495.10 3,104.00 1,991.26 2,700.00 404.00 3,300.00 100-532400-133 DPW MACH&EQUIP-INSURANCE 8,444.00 14,544.94 21,814.00 17,192.61 24,000.00 (2,186.00) 26,100.00 100-532400-139 DPW MACH&EQUIP-CLOTHING ALLOW 1,903.37 754.09 800.00 1,371.98 1,371.98 (571.98) 800.00 100-532400-240 DPW MACH&EQUIP-MAINTENANCE CON 4,192.41 5,106.01 3,000.00 288.00 3,000.00 - 3,000.00 100-532400-340 DPW MACH&EQUIP-OPERATING SUPPL 34,553.87 14,546.05 24,000.00 8,379.30 24,000.00 - 24,000.00 100-532400-380 DPW MACH&EQUIP-VEHICLE MAINTEN 8,423.38 2,109.44 7,000.00 3,805.66 7,000.00 - 7,000.00 100-532400-385 DPW MACH&EQUIP-VEHICLEFUEL 14,464.64 14,681.63 18,000.00 13,213.81 18,000.00 - 18,000.00 Total DPW MACH&EQUIP: 98,458.51 92,167.16 124,121.00 75,872.27 120,771.98 3,349.02 130,000.00 4.74% DPW GARAGE 100-532700-122 DPW GARAGE-WAGES - - - - - - - 100-532700-125 DPW GARAGE-PT WAGES - - - - - - - 100-532700-130 DPW GARAGE-FICA - - - - - - - 100-532700-131 DPW GARAGE-RETIREMENT - - - - - - - 100-532700-133 DPW GARAGE-INSURANCE - - - 90.00 90.00 (90.00) - 100-532700-221 DPW GARAGE-ELECTRIC 4,547.13 4,164.15 5,000.00 3,417.70 5,000.00 - 5,000.00 100-532700-222 DPW GARAGE-WATER/SEWER/STORMWA 1,001.68 1,371.68 750.00 525.42 750.00 - 750.00 100-532700-224 DPW GARAGE-NATURAL GAS/HEAT 2,712.65 3,794.48 4,000.00 3,162.13 4,000.00 - 4,000.00 100-532700-225 DPW GARAGE-CELL PHONES 706.11 713.14 1,000.00 387.62 1,000.00 - 1,000.00 100-532700-240 DPW GARAGE-MAINTENANCE CONTRA 449.06 100.00 - 100.00 100.00 (100.00) - 100-532700-340 DPW GARAGE-OPERATING SUPPLIES 687.72 939.74 1,000.00 1,426.08 1,426.08 (426.08) 1,000.00 100-532700-350 DPW GARAGE-REPAIR AND MAINTEN 1,153.63 3,018.09 3,000.00 1,186.69 3,000.00 - 3,000.00 Total DPW GARAGE: 11,257.98 14,101.28 14,750.00 10,295.64 15,366.08 (616.08) 14,750.00 0.00% Page 8 of 11 2027 DRAFT Budget - Revised 10/2/2026 GL Account Parameters PY End Date 12/31/2025 CY End Date 12/31/2026 Period Date 12/31/2026 FY End Date 12/31/2027 Pay Period 19 2024 2025 2027 % GL AccountAccount Title Actual Actual CY Budget CY Actual YE EstimateDiff. (+/-) Budget Change 2026 DPW RD&BRIDGE 100-533100-122 DPW RD&BRIDGE-WAGES 23,071.24 29,024.44 35,468.00 22,684.53 30,000.00 5,468.00 36,500.00 100-533100-130 DPW RD&BRIDGE-FICA 1,669.44 2,281.08 2,713.00 1,618.59 2,200.00 513.00 2,800.00 100-533100-131 DPW RD&BRIDGE-RETIREMENT 1,545.67 2,060.44 2,554.00 1,633.26 2,200.00 354.00 2,700.00 100-533100-133 DPW RD&BRIDGE-INSURANCE 6,937.32 11,967.87 17,949.00 15,136.95 21,000.00 (3,051.00) 21,500.00 100-533100-139 DPW RD&BRIDGE-CLOTHING ALLOWAN 928.22 922.06 800.00 - 800.00 - 800.00 100-533100-212 DPW RD&BRIDGE-PROF SERVICES 24,647.95 165,575.83 60,000.00 133,934.46 133,934.46 (73,934.46) 60,000.00 100-533100-340 DPW RD&BRIDGE-SUPPLIES 16,771.06 20,411.22 20,000.00 6,099.28 20,000.00 - 20,000.00 100-533100-341 DPW RD&BRIDGE-SIGNS - 985.13 3,000.00 1,278.12 3,000.00 - 3,000.00 100-533100-342 DPW RD&BRIDGE-PAVEMENT PAINT - 1,689.34 2,000.00 - 2,000.00 - 2,000.00 100-533100-343 DPW RD&BRIDGE-PAVEMENT MARKING 6,218.80 - 6,400.00 - 6,400.00 - 6,400.00 Total DPW RD&BRIDGE: 81,789.70 234,917.41 150,884.00 182,385.19 221,534.46 (70,650.46) 155,700.00 3.19% DPW SNOW/ICE 100-533180-122 DPW SNOW/ICE-WAGES 25,845.52 45,981.96 56,380.00 35,461.99 50,000.00 6,380.00 58,000.00 100-533180-129 DPW SNOW/ICE-O/T WAGES 2,845.11 8,886.95 10,000.00 13,212.83 16,500.00 (6,500.00) 10,000.00 100-533180-130 DPW SNOW/ICE-FICA 3,258.90 4,313.23 5,078.00 3,290.68 4,500.00 578.00 5,300.00 100-533180-131 DPW SNOW/ICE-RETIREMENT 2,039.69 3,310.07 4,779.00 3,320.04 4,500.00 279.00 5,000.00 100-533180-133 DPW SNOW/ICE-INSURANCE 11,603.60 19,024.46 28,532.00 29,970.85 41,000.00 (12,468.00) 34,100.00 100-533180-139 DPW SNOW/ICE-CLOTHING ALLO - 572.18 500.00 300.26 500.00 - 500.00 100-533180-340 DPW SNOW/ICE-SALT & SAND 36,815.98 51,788.59 45,000.00 30,363.82 45,000.00 - 45,000.00 Total DPW SNOW/ICE: 82,408.80 133,877.44 150,269.00 115,920.47 162,000.00 (11,731.00) 157,900.00 5.08% DPW STREET LIGHTING 100-534200-221 STREET LIGHTING-ELECTRIC 14,031.20 13,997.25 14,000.00 9,536.78 14,000.00 - 14,000.00 100-534200-340 STREET LIGHTING-OPERATING SUPP - 3,556.90 5,000.00 2,250.00 5,000.00 - 5,000.00 Total DPW STREET LIGHTING: 14,031.20 17,554.15 19,000.00 11,786.78 19,000.00 - 19,000.00 0.00% DPW STORM SEWER 100-534400-122 DPW SW-WAGES - - - - - - - 100-534400-130 DPW SW-FICA - - - - - - - 100-534400-131 DPW SW-RETIREMENT - - - - - - - 100-534400-133 DPW SW-INSURANCE - - - - - - - 100-534400-139 DPW SW-CLOTHING ALLOWANC - - - - - - - 100-534400-212 DPW SW-ENGINEERING PROF SERV - - - - - - - 100-534400-213 DPW SW-UTILITY ANALYSIS PROF S - - - - - - - 100-534400-214 DPW SW-DNR 216 APP PROF SERV - - - - - - - 100-534400-340 DPW SW-STORM SEWER OPERATING S - - - - - - - 100-534400-341 DPW SW-CURB/GUTTER OPERATING S - - - - - - - 100-534400-342 DPW SW-CONCRETE INVERTS OPERAT - - - - - - - 100-534400-343 DPW SW-CULVERTS & OPEN SWALE - - - - - - - Total DPW STORM SEWER: - - - - - - - DPW PUBLIC TRANSPORTATION 100-535200-210 PUBLIC TRANS-MASS TRANSIT 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 - 2,000.00 Total DPW PUBLIC TRANSPORTATION: 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 - 2,000.00 0.00% DPW SANITATION 100-536300-210 SANITATION-YARD WASTE CONTRACT - - - - - - - 100-536300-212 SANITATION-HAZARD WASTE DISPOS - 701.88 500.00 626.29 626.29 (126.29) 500.00 100-536300-214 SANITATION-DUMPING EXPENSE - - - - - - - Total DPW SANITATION: - 701.88 500.00 626.29 626.29 (126.29) 500.00 Total DPW: 424,404.90 596,599.35 541,148.00 479,223.96 635,957.03 (94,809.03) 567,225.00 4.82% HEALTH & HUMAN SERVICES 100-541100-129 ANIMAL/PEST CONTROL-O/T WAGES - 1,040.33 2,000.00 1,063.63 2,000.00 - 2,000.00 100-541100-130 ANIMAL/PEST CONTROL-FICA - 76.89 153.00 75.65 153.00 - 200.00 100-541100-131 ANIMAL/PEST CONTROL-RETIREMENT - 72.31 139.00 76.59 139.00 - 200.00 100-541100-133 ANIMAL/PEST CONTROL-INSURANCE - - 1,000.00 2.21 1,000.00 - 1,000.00 100-541100-139 ANIMAL/PEST CONTROL-CLOTHING A - - 100.00 - 100.00 - 100.00 100-541100-212 ANIMAL/PEST CONTROL-HUMANE SOC 5,250.00 4,750.00 3,500.00 1,750.00 3,500.00 - 3,500.00 100-541100-214 ANIMAL/PEST CONTROL-MOSQUITO C - - - - - - - 100-541100-340 ANIMAL/PEST CONTROL-MOSQUITO S 2,435.77 2,574.49 3,000.00 3,037.48 3,037.48 (37.48) 3,000.00 Total ANIMAL/PEST CONTROL: 7,685.77 8,514.02 9,892.00 6,005.56 9,929.48 (37.48) 10,000.00 1.09% Total HEALTH & HUMAN SERVICES: 7,685.77 8,514.02 9,892.00 6,005.56 9,929.48 (37.48) 10,000.00 1.09% CULTURE, RECREATION, & ED TOWN BEAUTIFICATION 100-551000-122 TOWN BEAUTIFICATION-WAGES - - - - - - - Page 9 of 11 2027 DRAFT Budget - Revised 10/2/2026 GL Account Parameters PY End Date 12/31/2025 CY End Date 12/31/2026 Period Date 12/31/2026 FY End Date 12/31/2027 Pay Period 19 2024 2025 2027 % GL AccountAccount Title Actual Actual CY Budget CY Actual YE EstimateDiff. (+/-) Budget Change 2026 100-551000-130 TOWN BEAUTIFICATION-FICA - - - - - - - 100-551000-131 TOWN BEAUTIFICATION-RETIREMENT - - - - - - - 100-551000-133 TOWN BEAUTIFICATION-INSURANCE - - - - - - - 100-551000-139 TOWN BEAUTIFICATION-CLOTHING A - 88.98 100.00 - 100.00 - 100.00 100-551000-240 TOWN BEAUT-SEASONAL MAINT - - - - - - - 100-551000-310 TOWN BEAUT-OFFICE SUPPLIES - - - - - - - 100-551000-340 TOWN BEAUTIFICATION-OPERATING 823.21 283.03 400.00 217.13 400.00 - 400.00 100-551000-341 TOWN BEAUTIFICATION-SIGNS 430.00 2,402.69 1,400.00 - 1,400.00 - 1,400.00 100-551000-342 TOWN BEAUTIFICATION-PLANTINGS 1,167.92 1,246.07 1,200.00 772.32 1,200.00 - 1,200.00 Total TOWN BEAUTIFICATION: 2,421.13 4,020.77 3,100.00 989.45 3,100.00 - 3,100.00 0.00% TOWN TREE COMMISSION 100-551010-140 TOWN TREE COMM-TREE BOARD - - - - - - - 100-551010-343 TOWN TREE COMM-ARBOR DAY/EDUCA - - - - - - - 100-551010-344 TOWN TREE COMM-URBAN FORESTRY 1,196.55 411.00 2,000.00 404.53 2,000.00 - 2,000.00 Total TOWN TREE COMMISSION: 1,196.55 411.00 2,000.00 404.53 2,000.00 - 2,000.00 0.00% PARKS/PLAYGROUND 100-552000-111 PARKS/PLYGRUNDS-*SALARY 30,993.78 31,617.62 32,240.00 24,800.02 32,240.00 - 33,600.00 100-552000-122 PARKS/PLYGRDS-WAGES - - - - - - - 100-552000-125 PARKS/PLYGRDS-P/T WAGES 5,617.50 7,254.00 15,000.00 7,760.00 11,000.00 4,000.00 8,000.00 100-552000-130 PARKS/PLYGRDS-FICA 2,604.78 2,760.52 3,614.00 2,299.84 3,000.00 614.00 3,200.00 100-552000-131 PARKS/PLYGRDS-RETIREMENT 2,137.72 2,196.13 3,401.00 1,785.60 2,500.00 901.00 3,100.00 100-552000-133 PARKS/PLYGRDS-INSURANCE 27,158.90 26,679.06 30,769.00 22,651.40 30,769.00 - 35,700.00 100-552000-139 PARKS/PLYGRDS-CLOTHING ALLOWAN 552.26 139.01 200.00 220.49 220.49 (20.49) 200.00 100-552000-211 PARKS/PLYGRDS-PROFESSIONAL SER - - - 1,787.40 1,787.40 (1,787.40) - 100-552000-221 PARKS/PLYGRDS-ELECTRIC 1,644.14 2,001.86 1,900.00 1,597.16 1,900.00 - 1,900.00 100-552000-222 PARKS/PLYGRDS-WATER/SEWER 3,198.29 3,317.73 3,100.00 1,645.51 3,100.00 - 3,100.00 100-552000-310 PARKS/PLYGRDS-OFFICE SUPPLIES 57.39 38.87 100.00 2,085.36 2,085.36 (1,985.36) 100.00 100-552000-332 PARKS/PLYGRDS-MILEAGE 384.38 986.33 900.00 603.35 900.00 - 900.00 100-552000-340 PARKS/PLYGRDS-OPERATING SUPPLI 3,520.49 7,427.17 4,500.00 2,826.60 4,500.00 - 4,500.00 100-552000-341 PARKS/PLYGRDS-REPAIR AND MAINT 1,838.51 3,293.05 6,000.00 2,709.78 6,000.00 - 6,000.00 100-552000-380 PARKS/PLYGRDS-VEHICLE MAINTENA 565.83 966.20 1,000.00 675.28 1,000.00 - 1,000.00 100-552000-385 PARKS/PLYGRDS-VEHICLE FUEL 1,446.46 1,468.14 1,500.00 1,321.36 1,500.00 - 1,500.00 Total PARKS/PLAYGROUND: 81,720.43 90,145.69 104,224.00 74,769.15 102,502.25 1,721.75 102,800.00 -1.37% PARK&LAWN CUTTING 100-552010-122 PARK&LAWN CUTTING-WAGES - 4,593.28 - 4,094.49 5,600.00 (5,600.00) - 100-552010-125 PARK&LAWN CUTTING-PT WAGES - - - - - - - 100-552010-129 PARK&LAWN CUTTING-O/T WAGE - - - 133.77 133.77 (133.77) - 100-552010-130 PARK&LAWN CUTTING-FICA - 338.46 - 301.69 301.69 (301.69) - 100-552010-131 PARK&LAWN CUTTING-RETIREMENT - 319.23 - 304.43 304.43 (304.43) - 100-552010-133 PARK&LAWN CUTTING-INSURANCE 12.91 851.04 - 2,273.08 2,273.08 (2,273.08) - 100-552010-139 PARK&LAWN CUTTING-CLOTHING - - 200.00 - 200.00 - 200.00 100-552010-211 PARK&LAWN CUTTING-ENGINEERING - - - - - - - 100-552010-340 PARK&LAWN CUTTING-OPERATING SU 702.40 221.66 1,000.00 170.48 1,000.00 - 1,000.00 100-552120-133 PARK&LAWN CUTTING-LIFE INS - - - - - - - Total PARKS & LAWN CUTTING: 715.31 6,323.67 1,200.00 7,277.94 9,812.97 (8,612.97) 1,200.00 0.00% CELEBRATIONS 100-553000-340 CELEBRATIONS-OPERATING EXPENSE 15,778.96 16,394.68 18,000.00 19,064.13 19,064.13 (1,064.13) 22,000.00 Total CELEBRATIONS: 15,778.96 16,394.68 18,000.00 19,064.13 19,064.13 (1,064.13) 22,000.00 22.22% RECREATION PROGRAM 100-553100-111 RECREATION PRG-*SALARY 30,993.54 31,617.60 32,240.00 24,799.98 32,240.00 - 33,600.00 100-553100-125 RECREATION PRG-P/T WAGES - - - - - - - 100-553100-130 RECREATION PRG-FICA 2,221.64 2,205.58 2,466.00 1,706.20 2,466.00 - 2,600.00 100-553100-131 RECREATION PRG-RETIREMENT 2,139.72 2,196.87 2,321.00 1,785.60 2,321.00 - 2,500.00 100-553100-133 RECREATION PRG-INSURANCE 26,365.40 25,927.71 30,769.00 22,650.37 30,769.00 - 35,700.00 100-553100-310 RECREATION PRG-OFFICE SUPPLIES 80.00 - - - - - - 100-553100-311 RECREATION PRG-POSTAGE 2,294.98 1,364.24 1,500.00 1,444.32 1,500.00 - 1,500.00 100-553100-320 RECREATION PRG-PUBLISH/SUBSCRI 725.00 425.00 650.00 590.00 650.00 - 650.00 100-553100-330 RECREATION PRG-TRAIN/TRAVEL 606.13 698.54 700.00 428.16 700.00 - 700.00 100-553100-332 RECREATION PRG-MILEAGE 670.13 - 900.00 294.06 900.00 - 900.00 100-553100-340 RECREATION PRG-OPERATING SUPPL 2,324.04 1,333.45 3,000.00 1,551.61 3,000.00 - 3,000.00 100-553100-341 RECREATION PRG-TEAM SIGNUP FEE 2,274.00 1,794.00 3,500.00 748.00 3,500.00 - 3,500.00 100-553100-342 RECREATION PRG-WPRA TICKET PRO 2,245.17 2,304.65 1,700.00 2,132.00 2,132.00 (432.00) 1,700.00 100-553100-343 RECREATION PRG-RECREATON EQUIP 508.88 489.35 1,000.00 1,202.42 1,202.42 (202.42) 1,000.00 100-553100-344 RECREATION PRG-PRINTING EXPENS 3,071.00 3,494.00 2,800.00 3,920.00 3,920.00 (1,120.00) 2,800.00 Total CELEBRATIONS: 76,519.63 73,850.99 83,546.00 63,252.72 85,300.42 (1,754.42) 90,150.00 7.90% Page 10 of 11 2027 DRAFT Budget - Revised 10/2/2026 GL Account Parameters PY End Date 12/31/2025 CY End Date 12/31/2026 Period Date 12/31/2026 FY End Date 12/31/2027 Pay Period 19 2024 2025 2027 % GL AccountAccount Title Actual Actual CY Budget CY Actual YE EstimateDiff. (+/-) Budget Change 2026 ATHLETIC COURTS & FIELDS 100-554000-122 ATHLETIC CTS&FIELDS-WAGES - - - - - - - 100-554000-130 ATHLETIC CTS&FIELDS-FICA - - - - - - - 100-554000-131 ATHLETIC CTS&FIELDS-RETIREMENT - - - - - - - 100-554000-133 ATHLETIC CTS&FIELDS-INSURANCE - - - - - - - 100-554000-139 ATHLETIC CTS&FIELDS-CLOTHING - - - - - - - 100-554000-210 ATHLETIC CTS&FI-PROFESSIONAL S 1,176.35 612.12 1,000.00 17,391.60 17,391.60 (16,391.60) 1,000.00 100-554000-230 ATHLETIC CTS&FIELDS-REPAIR & M 2,611.42 4,895.83 6,000.00 2,091.39 6,000.00 - 6,000.00 100-554000-340 ATHLETIC CTS&FIELDS-OPERATING 634.93 1,757.55 3,000.00 500.08 3,000.00 - 3,000.00 Total ATHLETIC COURTS & FIELDS: 4,422.70 7,265.50 10,000.00 19,983.07 26,391.60 (16,391.60) 10,000.00 Total CULTURE, RECREATION, & ED: 182,774.71 198,412.30 222,070.00 185,740.99 248,171.37 (26,101.37) 231,250.00 4.13% CONSERVATION & DEVELOPMENT PLANNING 100-563000-110 PLANNING-*SALARY - - - - - - - 100-563000-130 PLANNING-FICA - - - - - - - 100-563000-131 PLANNING-RETIREMENT - - - - - - - 100-563000-133 PLANNING-INSURANCE - - - - - - - 100-563000-140 PLANNING-COMMISSION REIMBURSEM 1,000.00 1,660.00 2,520.00 - 2,520.00 - 2,500.00 100-563000-210 PLANNING-LEGAL PROF SERV 15,895.50 1,820.00 10,000.00 - 10,000.00 - 10,000.00 100-563000-211 PLANNING-ENGINEERING/BILLABLE 76,136.59 71,714.01 35,000.00 54,813.17 54,813.17 (19,813.17) 35,000.00 100-563000-212 PLANNING-PROF SERVICES - 24,392.50 64,600.00 43,192.50 64,600.00 - 60,788.00 ADJUSTED TO BALANCE BUDGET 100-563000-213 PLANNING-TIFF PROJECT 6,300.00 5,650.00 - 800.00 800.00 (800.00) - 100-563000-340 PLANNING-OPERATING EXPENSE - 523.53 - - - - - 100-563001-110 PLANNING ASST- SALARY - - - - - - - 100-563001-130 PLANNING ASST- FICA - - - - - - - 100-563001-131 PLANNING ASST- RETIREMENT - - - - - - - 100-563001-133 PLANNING ASST- INSURANCE - - - - - - - Total PLANNING: 99,332.09 105,760.04 112,120.00 98,805.67 132,733.17 (20,613.17) 108,288.00 -3.42% ARCHITECTURAL 100-563010-110 ARCHITECTUAL-*SALARY - - - - - - - 100-563010-130 ARCHITECTUAL-FICA - - - - - - - 100-563010-131 ARCHITECTUAL-RETIREMENT - - - - - - - 100-563010-133 ARCHITECTUAL-INSURANCE - - - - - - - 100-563010-140 ARCHITECTUAL-COMMISSION REIMBU 800.00 1,540.00 800.00 - 800.00 - 800.00 100-563011-110 ARCHITECTUAL ASST- SALARY - - - - - - - 100-563011-130 ARCHITECTUAL ASST- FICA - - - - - - - 100-563011-131 ARCHITECTUAL ASST- RETIREMENT - - - - - - - 100-563011-133 ARCHITECTUAL ASST- INSURANCE - - - - - - - Total ARCHITECTURAL: 800.00 1,540.00 800.00 - 800.00 - 800.00 ZONING 100-564000-110 ZONING-*SALARY - - - - - - - 100-564000-130 ZONING-FICA - - - - - - - 100-564000-131 ZONING-RETIREMENT - - - - - - - 100-564000-133 ZONING-INSURANCE - - - - - - - 100-564000-140 ZONING-BOARD REIMBURSEMENT 80.00 60.00 150.00 - 150.00 - 150.00 100-564001-110 ZONING ASST- SALARY - - - - - - - 100-564001-130 ZONING ASST- FICA - - - - - - - 100-564001-131 ZONING ASST- RETIREMENT - - - - - - - 100-564001-133 ZONING ASST- INSURANCE - - - - - - - Total ZONING: 80.00 60.00 150.00 - 150.00 - 150.00 ECONOMIC DEVELOPMENT 100-567000-210 ECONOMIC DEVELOP-PROFESSIONAL - - - - - - - 100-567000-211 ECONOMIC DEVELOP-TOURISM 293,870.44 696,446.41 537,000.00 418,623.08 536,168.00 832.00 937,000.00 100-567000-340 ECONOMIC DEVELOP-OPERATING SUP - - - - - - - 100-567000-720 ECONOMIC DEVELOP-CONTRIBUTIONS - - - - - - - Total ECONOMIC DEVELOPMENT: 293,870.44 696,446.41 537,000.00 418,623.08 536,168.00 832.00 937,000.00 74.49% Total CONSERVATION DEVELOPMENT: 394,082.53 803,806.45 650,070.00 517,428.75 669,851.17 (19,781.17) 1,046,238.00 60.94% OTHER FINANCING USES 100-592400-220 SPECIAL ASSESSMENT FUND TRANSF - - - - - - - 100-592400-300 DEBT SERVICE FUND TRANSFER - - - - - - - 100-592400-400 CAPITAL FUND TRANSFER - 70.57 - - - - - 100-592400-412 POLICE DEPT FUND TRANSFER - - - - - - - 100-592400-413 FIRE DEPT FUND TRANSFER - - - - - - - 100-592400-415 DPW DEPT FUND TRANSFER - - - - - - - Page 11 of 11 2027 DRAFT Budget - Revised 10/2/2026 GL Account Parameters PY End Date 12/31/2025 CY End Date 12/31/2026 Period Date 12/31/2026 FY End Date 12/31/2027 Pay Period 19 2024 2025 2027 % GL AccountAccount Title Actual Actual CY Budget CY Actual YE EstimateDiff. (+/-) Budget Change 2026 100-592400-416 PARKS DEPT FUND TRANSFER - - - - - - - 100-592400-421 STORMWATER FUNDTRANSFER - - - - - - - 100-592400-422 RD MAINTENANCE FUND TRANSFER - - - - - - - 100-592400-423 RD CONSTRUCTION FUND TRANSFER - - - - - - - 100-592400-424 PARK & REC FUND TRANSFER - - - - - - - Total OTHER FINANCING SOURCES: - 70.57 - - - - - GENERAL FUND 100 REVENUE TOTAL 6,953,257.05 8,161,385.77 7,713,285.00 6,888,655.09 7,655,596.12 (57,688.88) 8,246,443.00 6.91% GENERAL FUND 100 EXPENDITURE TOTAL6,992,717.99 7,930,381.90 7,713,285.00 5,799,141.37 7,877,254.58 163,969.58 8,246,443.00 6.91% NET TOTAL GENERAL FUND 100 (39,460.94) 231,003.87 - 1,089,513.72 (221,658.46) (221,658.46) - Budget Year Levy $ Change % Levy Change 3-Year Ave. 87,316 1.93 5-Year Ave. 60,942 1.35 10-Year Ave. 89,134 2.12 2026 4,725,504 94,509 2.04 2025 4,630,995 146,586 3.27 2024 4,484,409 20,852 0.47 2023 4,463,557 10,135 0.23 2022 4,453,422 32,630 0.74 2021 4,420,792 158,829 3.73 2020 4,261,963 54,802 1.3 2019 4,207,161 199,959 4.99 2018 4,007,202 93,662 2.39 2017 3,913,540 79,378 2.07 2016 3,834,162 129,049 3.48 2015 3,705,113 0 0 2014 3,705,113 10,551 0.29 2013 3,694,562 74,180 2.05 2012 3,620,382 0 0 2011 3,620,382 0 0 2010 3,620,382 0 0 2009 3,620,382 88,302 2.5 2008 3,532,080 0 0 2007 3,532,080 0 0 2006 3,532,080 69,255 2 2005 3,462,825 0 0 2004 3,462,825 31,555 0.92 2003 3,431,270 200,000 6.19 2002 3,231,270 -114,135 -3.41 2001 3,345,405 637,159 23.53 2000 2,708,246 208,390 8.34 1999 2,499,856 227,351 10 1998 2,272,505 351,147 18.28 1997 1,921,358 -14,570 -0.75 1996 1,935,928 86,833 4.7 1995 1,849,095 22,367 1.22 1994 1,826,728 199,302 12.25 1993 1,627,426 88,703 5.76 1992 1,538,723 163,924 11.92 1991 1,374,799 168,920 14.01 1990 1,205,879 105,845 9.62 1989 1,100,034 282,789 34.6 1988 817,245 293,101 55.92 1987 524,144 92,528 21.44 1986 431,616 56,011 14.91 1985 375,605 143,256 61.66 1984 232,349 53,743 30.09 1983 178,606 Town of Brookfield Tax Levy Summary 1983-2026 GL Account Parameters PY End Date 12/31/2025 CY End Date 12/31/2026 Period Date 12/31/2026 FY End Date 12/31/2027 Pay Period 19 Johns Disposal Garbage, Waste, & Recycling Parameters (Updated in Oct per report from Johns) Stormwater Utility Parameters CY FY CY FY % Change Total Accounts 2,005.00 2,014.00 Total Accounts 6,457.00 6,457.00 0.00% Refuse Qrtrly Chrge/Unit 44.46$ 46.23$ $/ERU/qrtr 28.15$ 29.84$ 6.00% Recycling Qrtrly Chrge/Unit 27.93$ 29.04$ Revenue 727,058.20$ 770,707.52$ 6.00% Yard Waste Qrtrly Chrge/Unit 4.86$ 5.01$ Total Qrtly Chrge/Unit 77.25$ 80.28$ Total Annual Fees 619,545.00$ 646,735.68$ 2022 2023 2024 2025 2027 GL Account Account Title Actual Actual Actual Actual CY Budget CY Actual YE Estimate FY Budget UTILITY DISTRICT #01 FUND 421 UTILITY REVENUE 421-421100 UTILITY STORMWATER BILLING 675,122.29 684,225.36 672,691.56 718,360.22 727,058.00 311,154.03 727,058.00 770,700.00 421-425000 TRANSFER FROM SPECIAL ASSESSME - - - - - - - - Total UTILITY REVENUE: 675,122.29 684,225.36 672,691.56 718,360.22 727,058.00 311,154.03 727,058.00 770,700.00 INTERGOVERNMENTAL REVENUES 421-435300 SW-GRANTS - - - - 32,000.00 - 32,000.00 32,000.00 Total INTERGOVERMENTAL REVENUES: - - - - 32,000.00 - 32,000.00 32,000.00 PUBLIC CHARGES FOR SERVICES 421-464100 YARD WASTE RECYCLING 14,963.96 33,904.48 10,560.01 11,495.03 38,897.00 21,641.65 38,897.00 40,300.00 421-464200 REFUSE 320,650.03 344,820.27 330,981.46 353,173.59 356,569.00 197,981.07 356,569.00 372,400.00 421-464300 RECYCLING 166,056.95 139,023.94 212,248.38 232,215.83 223,999.00 124,372.72 223,999.00 233,900.00 Total PUBLIC CHARGES FOR SERVICES: 501,670.94 517,748.69 553,789.85 596,884.45 619,465.00 343,995.44 619,465.00 646,600.00 MISC REVENUE 421-481100 INTEREST - - - - 1,000.00 - 1,000.00 1,000.00 421-481150 INTEREST & PENALTY 4,631.46 15,967.42 22,208.73 23,231.94 4,000.00 10,222.03 10,222.03 4,000.00 Total MISC REVENUE: 4,631.46 15,967.42 22,208.73 23,231.94 5,000.00 10,222.03 11,222.03 5,000.00 OTHER FINANCING SOURCES 421-490000 OTHER FINANCING SOURCES - - - - - - - - 421-491100 TRANSFER FROM GENERAL CAPITAL - - - - - - - - 421-491110 TRANSFER FROM CAP IMPV FND 423 - - - - - - - - 421-491200 NOTES ISSUED - - - - - - - - 421-493000 SWU FUND BALANCE APPLIED - - - - - - - - 421-496010 STORM WATER CAPITAL CONTRIBUTI - - - - - - - - From SW,Garbage,yard waste,recycling tab in Estimated Tax Comparison Spreadsheet From SW,Garbage,yard waste,recycling tab in Estimated Tax Comparison Spreadsheet 2026 GL Account Parameters PY End Date 12/31/2025 CY End Date 12/31/2026 Period Date 12/31/2026 FY End Date 12/31/2027 Pay Period 19 Johns Disposal Garbage, Waste, & Recycling Parameters (Updated in Oct per report from Johns) Stormwater Utility Parameters CY FY CY FY % Change Total Accounts 2,005.00 2,014.00 Total Accounts 6,457.00 6,457.00 0.00% Refuse Qrtrly Chrge/Unit 44.46$ 46.23$ $/ERU/qrtr 28.15$ 29.84$ 6.00% Recycling Qrtrly Chrge/Unit 27.93$ 29.04$ Revenue 727,058.20$ 770,707.52$ 6.00% Yard Waste Qrtrly Chrge/Unit 4.86$ 5.01$ Total Qrtly Chrge/Unit 77.25$ 80.28$ Total Annual Fees 619,545.00$ 646,735.68$ 2022 2023 2024 2025 2027 GL Account Account Title Actual Actual Actual Actual CY Budget CY Actual YE Estimate FY Budget From SW,Garbage,yard waste,recycling tab in Estimated Tax Comparison Spreadsheet From SW,Garbage,yard waste,recycling tab in Estimated Tax Comparison Spreadsheet 2026 Total OTHER FINANCING SOURCES: - - - - - - - - SWU GENERAL OFFICE EXPENSE 421-514100-110 SWU ADMIN-ADMINISTRATOR*SALARY10,272.60 10,479.30 11,909.79 14,690.23 11,084.00 7,814.09 11,084.00 15,700.00 421-514100-111 SWU ADMIN-CLERK*SALARY 3,017.96 - 5,659.50 - 5,922.00 - 5,922.00 7,100.00 421-514100-120 SWU ADMIN-CLERICAL 4,848.81 5,249.85 5,537.70 5,754.64 5,483.00 4,490.28 5,483.00 26,000.00 421-514100-130 SWU ADMIN-FICA 1,306.98 1,125.23 1,672.85 1,412.74 1,720.00 885.30 1,720.00 3,800.00 421-514100-131 SWU ADMIN-RETIREMENT 1,179.40 1,058.46 1,589.64 1,419.93 1,619.00 885.81 1,619.00 3,600.00 421-514100-133 SWU ADMIN-INSURANCE 9,805.26 7,930.81 12,303.54 8,460.36 15,927.00 6,579.83 15,927.00 28,800.00 421-514100-210 SWU ADMIN-VK AUDITING PROF SER 5,737.50 6,545.00 9,770.01 7,613.54 9,500.00 11,479.23 11,479.23 9,500.00 421-514100-311 SWU ADMIN-POSTAGE - - - - - - - - 421-514100-340 SWU ADMIN-OPERATING/EDUCATION - 2,200.00 - - - - - - 421-514100-510 SWU ADMIN-GEN LIABILITY INS 8,331.89 8,716.19 9,551.02 11,945.49 9,000.00 8,251.78 9,000.00 9,000.00 421-514100-518 SWU ADMIN-WORKERS COMP INS 12,083.72 12,849.76 14,143.85 14,842.42 16,000.00 8,351.90 16,000.00 16,000.00 421-514100-900 SWU ADMIN-CONTINGENT FUND - - - - - - - - Total SWU GENERAL OFFICE EXPENSE: 56,584.12 56,154.60 72,137.90 66,139.35 76,255.00 48,738.22 78,234.23 119,500.00 SWU PUBLIC SAFTEY 421-524000-111 SWU PLAN/BLDG-*SALARIES - - - - - - - - 421-524000-130 SWU PLAN/BLDG-FICA - - - - - - - - 421-524000-131 SWU PLAN/BLDG-RETIREMENT - - - - - - - - 421-524000-133 SWU PLAN/BLDG-INSURANCE - - - - - - - - 421-524000-210 SWU PLAN/BLDG-LEGAL PROF SERV - - - - - - - - 421-524000-211 SWU PLAN/BLDG-ENGINEERING - - - - - - - - 421-524000-212 SWU PLAN/BLDG-POPLAR CREEK - - - - - - - - 421-524000-213 SWU PLAN/BLDG-UTILITY IMPLEMEN - - - - - - - - 421-524000-214 SWU PLAN/BLDG-DNR 216 REQUIRE - 1,209.12 2,931.00 3,048.00 5,000.00 3,200.00 5,000.00 5,000.00 421-530000-350 Depreciation Expense- Building - - - - - - - - 421-530000-550 DEPRECIATION EXPENSE-EQUIPMT - - - - - - - - 421-530000-750 DEPRECIATION EXPENSE-INFRAST - - - - - - - - GL Account Parameters PY End Date 12/31/2025 CY End Date 12/31/2026 Period Date 12/31/2026 FY End Date 12/31/2027 Pay Period 19 Johns Disposal Garbage, Waste, & Recycling Parameters (Updated in Oct per report from Johns) Stormwater Utility Parameters CY FY CY FY % Change Total Accounts 2,005.00 2,014.00 Total Accounts 6,457.00 6,457.00 0.00% Refuse Qrtrly Chrge/Unit 44.46$ 46.23$ $/ERU/qrtr 28.15$ 29.84$ 6.00% Recycling Qrtrly Chrge/Unit 27.93$ 29.04$ Revenue 727,058.20$ 770,707.52$ 6.00% Yard Waste Qrtrly Chrge/Unit 4.86$ 5.01$ Total Qrtly Chrge/Unit 77.25$ 80.28$ Total Annual Fees 619,545.00$ 646,735.68$ 2022 2023 2024 2025 2027 GL Account Account Title Actual Actual Actual Actual CY Budget CY Actual YE Estimate FY Budget From SW,Garbage,yard waste,recycling tab in Estimated Tax Comparison Spreadsheet From SW,Garbage,yard waste,recycling tab in Estimated Tax Comparison Spreadsheet 2026 Total SWU GENERAL OFFICE EXPENSE: - 1,209.12 2,931.00 3,048.00 5,000.00 3,200.00 5,000.00 5,000.00 SWU PUBLIC WORKS 421-531000-111 SWU DIRECTOR-*SALARY 69,774.14 52,682.72 55,163.88 38,241.97 38,979.00 26,978.40 38,979.00 40,600.00 421-531000-130 SWU DIRECTOR-FICA 5,000.44 3,698.08 4,029.83 2,712.17 2,982.00 1,891.80 2,982.00 3,200.00 421-531000-131 SWU DIRECTOR-RETIREMENT 4,536.21 3,508.78 3,843.06 2,655.93 2,806.00 1,942.38 2,806.00 3,000.00 421-531000-132 Pension Expense (42,233.00) 36,307.00 (7,209.00) 4,309.00 - - - - 421-531000-133 SWU DIRECTOR-INSURANCE 16,309.32 3,824.34 6,162.06 1,050.81 30,082.00 722.57 2,000.00 35,800.00 421-531000-241 SWU DIRECTOR-RADIO EXPENSE - - - - 100.00 - 100.00 100.00 421-531000-340 SWU DIRECTOR-OPERATING SUP 500.99 637.00 1,483.75 345.00 2,000.00 - 2,000.00 2,000.00 421-531001-111 SWU SUPERVISOR- SALARY - - - - - - - - Total SWU PUBLIC WORKS: 53,888.10 100,657.92 63,473.58 49,314.88 76,949.00 31,535.15 48,867.00 84,700.00 SWU MACHINE & EQUIPMENT 421-532400-122 SWU MACH&EQUIP-WAGES 26,865.68 27,063.39 18,943.91 28,740.47 35,228.00 20,448.74 30,000.00 36,000.00 421-532400-124 SWU MACH&EQUIP-PT WAGES - - - - - - - - 421-532400-130 SWU MACH&EQUIP-FICA 1,963.28 1,990.86 1,394.16 2,259.76 2,695.00 1,459.47 2,200.00 2,800.00 421-532400-131 SWU MACH&EQUIP-RETIREMENT 1,744.50 1,841.56 1,299.13 2,040.59 2,536.00 1,472.27 2,200.00 2,600.00 421-532400-133 SWU MACH&EQUIP-INSURANCE 10,077.22 8,256.93 6,022.95 11,886.91 17,828.00 12,472.88 20,000.00 21,400.00 421-532400-139 SWU MACH&EQUIP-CLOTHING AL 581.92 790.25 383.27 555.71 800.00 521.56 800.00 800.00 421-532400-240 SWU MACH&EQUIP-MAINTENANCE 7,678.92 366.19 303.76 3,443.65 5,000.00 577.26 5,000.00 5,000.00 421-532400-340 SWU MACH&EQUIP-OPERATING S 14,155.77 19,449.98 7,402.48 13,276.31 15,000.00 5,161.00 15,000.00 15,000.00 421-532400-380 SWU MACH&EQUIP-VEHICLE MAI 1,281.34 3,421.76 3,633.55 - 10,000.00 4,922.81 10,000.00 10,000.00 421-532400-385 SWU MACH&EQUIP-VEHICLE FUEL 15,271.32 12,649.58 10,848.52 11,011.27 12,000.00 9,487.60 12,000.00 12,000.00 Total SWU MACHINE & EQUIPMENT: 79,619.95 75,830.50 50,231.73 73,214.67 101,087.00 56,523.59 97,200.00 105,600.00 -4.76% -33.76% 45.75% 38.07% SWU GARAGE 421-532700-122 SWU GARGE-WAGES - - - - - - - - 421-532700-125 SWU GARAGE-PT WAGES - - - - - - - - GL Account Parameters PY End Date 12/31/2025 CY End Date 12/31/2026 Period Date 12/31/2026 FY End Date 12/31/2027 Pay Period 19 Johns Disposal Garbage, Waste, & Recycling Parameters (Updated in Oct per report from Johns) Stormwater Utility Parameters CY FY CY FY % Change Total Accounts 2,005.00 2,014.00 Total Accounts 6,457.00 6,457.00 0.00% Refuse Qrtrly Chrge/Unit 44.46$ 46.23$ $/ERU/qrtr 28.15$ 29.84$ 6.00% Recycling Qrtrly Chrge/Unit 27.93$ 29.04$ Revenue 727,058.20$ 770,707.52$ 6.00% Yard Waste Qrtrly Chrge/Unit 4.86$ 5.01$ Total Qrtly Chrge/Unit 77.25$ 80.28$ Total Annual Fees 619,545.00$ 646,735.68$ 2022 2023 2024 2025 2027 GL Account Account Title Actual Actual Actual Actual CY Budget CY Actual YE Estimate FY Budget From SW,Garbage,yard waste,recycling tab in Estimated Tax Comparison Spreadsheet From SW,Garbage,yard waste,recycling tab in Estimated Tax Comparison Spreadsheet 2026 421-532700-130 SWU GARAGE-FICA - - - - - - - - 421-532700-131 SWU GARAGE-RETIREMENT - - - - - - - - 421-532700-133 SWU GARAGE-INSURANCE - - - - - - - - 421-532700-221 SWU GARAGE-ELECTRIC 4,113.01 4,632.15 4,547.08 4,456.97 6,000.00 3,086.85 6,000.00 6,000.00 421-532700-222 SWU GARAGE-WATER/SEWER/STORMWA1,024.25 985.92 962.47 1,038.10 1,000.00 505.04 1,000.00 1,000.00 421-532700-224 SWU GARAGE-NATURAL GAS/HEAT 4,209.90 2,974.06 2,712.60 3,794.45 5,000.00 3,149.04 5,000.00 5,000.00 421-532700-225 SWU GARAGE-TELEPHONE 724.97 712.01 706.03 516.29 1,000.00 357.23 1,000.00 1,000.00 421-532700-240 SWU GARAGE-MAINTENANCE CO 415.78 - - - 500.00 - 500.00 500.00 421-532700-340 SWU GARAGE-OPERATING SUPP 926.22 572.21 450.00 2,743.61 2,000.00 289.87 2,000.00 2,000.00 421-532700-350 SWU GARAGE-REPAIR AND MAIN 1,647.50 145.56 - - 2,000.00 420.25 2,000.00 2,000.00 Total SWU GARAGE: 13,061.63 10,021.91 9,378.18 12,549.42 17,500.00 7,808.28 17,500.00 17,500.00 -23.27% -6.42% 33.82% 39.45% SWU STORMWATER 421-534400-122 SWU SW-WAGES 175,157.49 176,447.03 123,518.29 187,315.24 229,679.00 129,931.31 190,000.00 234,400.00 421-534400-124 SWU SW-PT WAGES - - - - - - - - 421-534400-129 SWU SW-OT WAGES - - - - - - - - 421-534400-130 SWU SW-FICA 12,799.56 12,726.67 9,115.71 14,674.62 17,570.00 9,273.60 14,000.00 18,000.00 421-534400-131 SWU SW-RETIREMENT 11,377.25 11,783.06 8,483.55 13,252.24 16,537.00 9,355.02 14,000.00 17,000.00 421-534400-133 SWU SW-INSURANCE 65,571.27 53,648.87 39,120.01 77,501.05 116,234.00 79,079.60 115,000.00 139,000.00 421-534400-139 SWU SW-CLOTHING ALLOWANC 565.47 - - 748.34 500.00 - 500.00 500.00 421-534400-212 SWU SW-ENGINEERING - - - - - - - - 421-534400-213 SWU SW-CONTRACTED PROF SERV 12,032.38 24,461.80 68,489.34 99,100.58 89,000.00 18,828.17 89,000.00 25,000.00 421-534400-214 SWU SW-DNR 216 APP PROF SERV 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 421-534400-215 SWU SW-DUMPING EXPENSE 4,080.62 2,957.55 1,975.23 1,792.31 8,000.00 1,006.51 8,000.00 8,000.00 421-534400-330 SWU SW-TRAINING/TRAVEL 2,931.00 2,931.00 120.00 - 3,000.00 - 3,000.00 3,000.00 421-534400-340 SWU SW-STORM SEWER MATERIALS 4,076.30 - 1,385.80 2,653.84 6,000.00 43.66 6,000.00 6,000.00 421-534400-341 SWU SW-SCOUR MATERIALS - - - - - - - - 421-534400-342 SWU SW-CONCRETE INVERT MATERIA - - - - - - - - 421-534400-343 SWU SW-CULVERTS & OPEN SWALE 1,344.00 - 2,243.80 5,995.56 50,000.00 67.20 50,000.00 5,000.00 421-534400-400 SWU SW-EQUIPMENT REPLACEMENT - 355.40 189.49 305.68 35,000.00 - 35,000.00 - 421-534400-804 SWU SW-CAPITAL 2004 PROJECTS - - - - - - - - GL Account Parameters PY End Date 12/31/2025 CY End Date 12/31/2026 Period Date 12/31/2026 FY End Date 12/31/2027 Pay Period 19 Johns Disposal Garbage, Waste, & Recycling Parameters (Updated in Oct per report from Johns) Stormwater Utility Parameters CY FY CY FY % Change Total Accounts 2,005.00 2,014.00 Total Accounts 6,457.00 6,457.00 0.00% Refuse Qrtrly Chrge/Unit 44.46$ 46.23$ $/ERU/qrtr 28.15$ 29.84$ 6.00% Recycling Qrtrly Chrge/Unit 27.93$ 29.04$ Revenue 727,058.20$ 770,707.52$ 6.00% Yard Waste Qrtrly Chrge/Unit 4.86$ 5.01$ Total Qrtly Chrge/Unit 77.25$ 80.28$ Total Annual Fees 619,545.00$ 646,735.68$ 2022 2023 2024 2025 2027 GL Account Account Title Actual Actual Actual Actual CY Budget CY Actual YE Estimate FY Budget From SW,Garbage,yard waste,recycling tab in Estimated Tax Comparison Spreadsheet From SW,Garbage,yard waste,recycling tab in Estimated Tax Comparison Spreadsheet 2026 421-534400-820 STORM SEWER PROJECTS 2002 - - - - - - - - 421-534400-821 STORM WATER MAINT PROJECT 2003 - - - - - - - - 421-534400-822 Bluemound ROAD INLET/BROOKFIE - - - - - - - - 421-534400-823 CULVERT REPLACEMENT 27,324.90 4,820.33 1,355.41 6,200.58 10,000.00 12,703.58 12,703.58 10,000.00 421-534400-824 BROOKPARK POND - - - - - - - - 421-534400-825 GRAY FOX DRIVE PROJECT - - - - - - - - 421-534400-826 HEATHERVIEW DITCH - - - - - - - - 421-534400-827 REPLACEMENT-PLASTIC STORM SEWR - - - - - - - - 421-534400-828 DAVIDSON ROAD STORM SEWER - - - - - - - - 421-534400-999 LOSS ON DISPOSAL - - - - - - - - Total SWU STORMWATER: 318,260.24 291,131.71 256,996.63 410,540.04 582,520.00 261,288.65 538,203.58 466,900.00 -8.52% -11.72% 59.75% 41.89% SWU OTHER 421-573630-122 YARD WASTE-WAGES - - - 1,350.25 - 699.75 699.75 - 421-573630-129 YARD WASTE-OT WAGES 4,921.65 4,516.15 2,011.61 4,550.39 5,500.00 2,120.70 3,100.00 4,500.00 421-573630-130 YARD WASTE-FICA 362.03 339.49 148.10 432.26 421.00 199.94 300.00 400.00 421-573630-131 YARD WASTE-RETIREMENT 319.90 307.21 138.80 410.08 396.00 203.12 300.00 400.00 421-573630-133 YARD WASTE-INSURANCE 1,281.90 557.21 463.35 1,802.86 1,500.00 1,103.46 1,500.00 1,500.00 421-573630-210 YARD WASTE 16,695.44 13,021.50 21,558.47 18,907.11 38,897.00 15,351.82 38,897.00 40,300.00 421-573630-211 REFUSE 322,841.74 298,690.70 336,711.16 348,115.29 356,569.00 239,801.00 356,569.00 372,400.00 421-573630-212 RECYCLING 158,276.44 187,666.70 211,542.65 218,725.91 223,999.00 150,768.88 223,999.00 233,900.00 421-579000-300 TRANSFER TO DEBT SERVICE - - - - - - - - 421-579000-350 DEBT PAYMENT - - - - - - - - 421-579000-400 LT DEBT INTEREST EXPENSE - - - - - - - - 421-579000-421 NOTE ISSUE/EXPENSE COSTS - - - - - - - - 421-592000-415 Transfer out Cap Equip - - - - - - - - Total SWU OTHER: 504,699.10 505,098.96 572,574.14 594,294.15 627,282.00 410,248.67 625,364.75 653,400.00 0.08% 13.36% 3.79% 5.55% SWU DEPRECIATION EXPENSE 421-593000-350 DEPRECIATION EXPENSE-BUILDING 12,500.00 12,500.00 12,500.00 12,500.00 12,500.00 - 12,500.00 12,500.00 GL Account Parameters PY End Date 12/31/2025 CY End Date 12/31/2026 Period Date 12/31/2026 FY End Date 12/31/2027 Pay Period 19 Johns Disposal Garbage, Waste, & Recycling Parameters (Updated in Oct per report from Johns) Stormwater Utility Parameters CY FY CY FY % Change Total Accounts 2,005.00 2,014.00 Total Accounts 6,457.00 6,457.00 0.00% Refuse Qrtrly Chrge/Unit 44.46$ 46.23$ $/ERU/qrtr 28.15$ 29.84$ 6.00% Recycling Qrtrly Chrge/Unit 27.93$ 29.04$ Revenue 727,058.20$ 770,707.52$ 6.00% Yard Waste Qrtrly Chrge/Unit 4.86$ 5.01$ Total Qrtly Chrge/Unit 77.25$ 80.28$ Total Annual Fees 619,545.00$ 646,735.68$ 2022 2023 2024 2025 2027 GL Account Account Title Actual Actual Actual Actual CY Budget CY Actual YE Estimate FY Budget From SW,Garbage,yard waste,recycling tab in Estimated Tax Comparison Spreadsheet From SW,Garbage,yard waste,recycling tab in Estimated Tax Comparison Spreadsheet 2026 421-593000-550 DEPRECIATION EXPENSE-EQUIPMT 35,955.37 38,480.03 40,818.58 30,602.93 40,000.00 - 40,000.00 40,000.00 421-593000-750 DEPRECIATION EXPENSE-INFRAST 65,793.82 65,793.85 65,360.78 60,216.91 65,000.00 - 65,000.00 65,000.00 Total SWU DEPRECIATION EXPENSE: 114,249.19 116,773.88 118,679.36 103,319.84 117,500.00 - 117,500.00 117,500.00 UTILITY DISTRICT #01 REVENUE TOTAL 1,181,424.69 1,217,941.47 1,248,690.14 1,338,476.61 1,383,523.00 665,371.50 1,389,745.03 1,454,300.00 UTILITY DISTRICT #01 EXPENSE TOTAL 1,140,362.33 1,156,878.60 1,146,402.52 1,312,420.35 1,604,093.00 819,342.56 1,527,869.56 1,570,100.00 Net UTILITY DISTRICT #01 FUND TOTAL 41,062.36 61,062.87 102,287.62 26,056.26 (220,570.00) (153,971.06) (138,124.53) (115,800.00) Net UTILITY DISTRICT #01 FUND TOTAL (less depreciation) 155,311.55 177,836.75 220,966.98 129,376.10 (103,070.00) (153,971.06) (20,624.53) 1,700.00 Town of Brookfield Fire Department Office of the Fire Chief John-Paul Schilling EFO,CFO jpschilling@tbfd.org 645 Janacek Rd Brookfield, WI 53045 PH: 262.796.3793 FAX: 262.796.0410 MEMORANDUM To: Town of Brookfield Board of Supervisors From: John- Paul Schilling, Fire Chief Date: October 6, 2026 Ref: Fire Department Recommendation on December Open Burning Purpose The Fire Department recommends that December remains excluded from the permitted burning period in the proposed open burning ordinance. December burning presents elevated public health, fire, and operational risk while offering residents little practical benefit, since yard waste generation is minimal that month. Discussion Air Quality and Public Health Winter temperature inversions trap smoke at ground level rather than allowing it to disperse. The result is concentrated fine particulate matter in residential neighborhoods, often lingering for hours. December also coincides with peak respiratory illness season and with elevated emissions from residential heating. Smoke exposure during this period falls hardest on older adults, children, and residents with asthma, COPD, or cardiac conditions. Improper Materials The holiday season substantially increases household waste, including wrapping paper, cardboard packaging, plastics, and discarded trees. These materials frequently end up in burn piles, where they produce toxic emissions, rapid flare-ups, and embers carried well beyond the fire. Burning most of these materials is prohibited under Wisconsin Department of Natural Resources regulations. A December burning allowance therefore places residents at risk of state violations and complicates local enforcement. Fire Spread and Holdover Risk Without consistent snow cover, dormant grasses and leaf litter are dry and readily ignitable, particularly during wind events. When snow is present, it can create a false sense of security: piles may smolder beneath snow or frozen debris and rekindle days later. Cold temperatures and early darkness also make residents more likely to leave fires unattended. The same conditions make escaped fires harder to detect in their early stages. Operational Impact Smoke investigations and nuisance complaints divert crews from emergency response. Winter conditions, including frozen hydrants, icy footing, and snow-impeded access, increase firefighter injury risk and extend time on scene. These calls also arrive during the holiday period, when staffing availability is most constrained for a combination department. [Insert TBFD December call data for smoke investigations and open burning complaints, if available.] Recommendation The Fire Department respectfully requests that the Board does not include the month of December in the existing open burning ordinance. Task Order No. 26-03 Town of Brookfield, Wisconsin (OWNER) and Strand Associates, Inc.® (ENGINEER) Pursuant to Agreement for Technical Services dated May 22, 2023 Project Information Project Name: Well No. 4 Rehabilitation Services Description: Provide design, bidding-, and construction-related services for the Well No. 4 Rehabilitation project. Scope of Services ENGINEER will provide the following services to OWNER: 1. Collect and review historic records for Well No. 4 from OWNER. Information to be collected and reviewed includes, but may not be limited to, the following: a. Static and pumping water levels for the most recent six years along with corresponding pumping flow rates. b. Drawings of the well facility and site. c. Water quality and sand production information for the most recent six years. d. Existing pumping equipment information. 2. Conduct one site visit to collect information on existing equipment, facility layout, and site. Meet with OWNER to discuss the rehabilitation concept. 3. Prepare draft technical specifications, drawings, and proposal documents for the rehabilitationand in-kind equipment replacement at Well No. 4, anticipated to include the scope summarizedbelow. The proposal documents will include a unit price form and insurance and indemnification requirements naming ENGINEER as an additional insured on contractor’s General Liability and Automobile Liability insurance policies and indemnifying ENGINEER to the same extent thatthe contractor insures and indemnifies OWNER. a. New well pump. b. New line-shaft and sleeves. c. New column pipe and new bearings. d. New sand separator. e. General maintenance on the existing motor. f. New motor control panel. g. New variable frequency drive. h. Rebuilt stuffing box. i. Brushing, chemical treatment, bailing, chlorination, test pumping, and video survey of well. SBK:sem\R:\MAD\Documents\Agreements\B\Brookfield, Town of (WI)\ATS.2023\TO\2026\1956.038.26-03.docx Town of Brookfield, Wisconsin Task Order No. 26-03 Page 2 September 17, 2026 j. Removal of existing pressure tank and associated piping. k. New air compressor. 4. Submit draft proposal documents to OWNER for review and input. 5. Review draft proposal documents with OWNER; incorporate review comments, as appropriate; and submit one copy of final proposal documents to OWNER. 6. Submit proposal documents to the Wisconsin Department of Natural Resources for review and approval. 7. Prepare preproposal opinion of probable construction cost (OPCC) for the project and submit to OWNER. The OPCC will be prepared in accordance with the Association for the Advancementof Cost Engineering Cost Estimate Classification System, Class 3 estimate. 8. Prepare electronic documents and distribute to up to four prospective contractors. 9. Answer questions from prospective contractors. 10. Assist OWNER with obtaining contractor proposals for the rehabilitation work. Tabulate and analyze the contractor’s proposal results and assist OWNER in award of a purchase order with OWNER-selected contractor. 11. Review up to two iterations of up to five contractor’s shop drawing submittals, initial construction schedule and contractor -prepared schedule of values, and up to four pay requests. Conduct up to three site visits and participate in project closeout. 12. Review video survey of well completed by the contractor and assess whether potential modifications to the rehabilitation plan are needed. Discuss potential modifications of the rehabilitation plan with the contractor and OWNER. 13. Provide part-time observation of construction including up to three site visits. Compensation OWNER shall compensate ENGINEER for Services under this Task Order on an hourly rate basis plus expenses an estimated fee of $51,900. Schedule Services will begin upon execution of this Task Order, which is anticipated the week of October 5, 2026. Services are scheduled for completion on September 30, 2027. TASK ORDER AUTHORIZATION AND ACCEPTANCE: ENGINEER: STRAND ASSOCIATES, INC.® OWNER: TOWN OF BROOKFIELD, WISCONSIN DRAFT DRAFT Joseph M. Bunker Date Corporate Secretary Keith Henderson Date Town Chairperson SBK:sem\R:\MAD\Documents\Agreements\B\Brookfield, Town of (WI)\ATS.2023\TO\2026\1956.038.26-03.docx 1956.036\AJK:ler\\\strand.com\allcorpdata\MAD\Documents\Specifications\Active\Brookfield Sanitary District No. 4, Town of (WI)\1956.036.2-2026.AJK\(16) Specification Letters\(a) Resulting Bid Tabulation\100226.docx October 2, 2026 Mr. Tony Skof, Superintendent Town of Brookfield Sanitary District No. 4 645 North Janacek Road Brookfield, WI 53045 Re: Cherokee Lift Station Motor Control Panel Replacement Contract 2-2026 Town of Brookfield Sanitary District No. 4 (Owner) Dear Tony, Bids for the above-referenced Project were opened on September 30, 2026. Two Bids were received with the resulting Bid tabulation enclosed. J. Miller Electric , Inc. (J. Miller) of Port Washington, Wisconsin , was the apparent low Bidder at $183,902. The Bid included a Bid Bond for 10 percent. The Bid is deemed to be responsive. Strand Associates, Inc.  has previously worked with J. Miller on a project for the Village of Lannon, Wisconsin. If you determine that J. Miller is a responsible Bidder after your evaluation of their qualifications, we recommend proceeding with award of the Contract in accordance with Article 1 8 of the Instructions to Bidders. Sincerely, STRAND ASSOCIATES, INC.® Ashley J. Kampa Enclosure The content in this document is technical in nature and is intended for an audience with specific training and expertise and therefore may not fully conform to Web Content Accessibility Guidelines (WCAG) 2.1 Level AA accessibility criteria. If you require the content of this document in an alternative format for conformance with WCAG 2.1 Level AA, please contact the Owner. The Owner, as the Web site administrator and operator, is responsible for ensuring that posted content on its Web site conforms to applicable accessibility criteria. Section TitleLine Item Item DescriptionUofM Quantity Unit Price Extension Unit Price Extension 1 Lump Sum Bid LS 1 $183,902.00 $183,902.00 $194,949.00 $194,949.00 The content in this document is technical in nature and is intended for an audience with specific training and expertise and therefore may not fully conform to Web Content Accessibility Guidelines (WCAG) 2.1 Level AA accessibility criteria. If you require the content of this document in an alternative format for conformance with WCAG 2.1 Level AA, please contact Brookfield Sanitary District No. 4. The District, as the Web site administrator and operator, is responsible for ensuring that posted content on its Web site conforms to applicable accessibility criteria. Contract 2-2026 Cherokee Lift Station Motor Control Panel Replacement $194,949.00 J. Miller Electric, Inc. NEXT Electric, LLC September 30, 2026 1 P.M. Central Time Solicitor: Strand Associates, Inc . Town of Brookfield Sanitary District No. 4 Cherokee Lift Station Motor Control Panel Replacement Base Bid Total: $183,902.00 1956.036\AJK:ler\R:\MAD\Documents\Specifications\Active\Brookfield Sanitary District No. 4, Town of (WI)\1956.036.2-2026.AJK\(14) Bid Tabs\BrookfieldSD4.2-2026.BidTab