Common Council Meeting — Agenda Packet

September 14, 2026 Common Council Agenda 1 City of Lake Geneva, 626 Geneva St, Lake Geneva, WI 53147-262.248.3673-www.cityoflakegeneva.gov Common Council Agenda Monday, September 14, 2026 - 6:00 PM Lake Geneva City Hall; Council Chambers Members: Mayor Todd Krause, Council President Cindy Yager, Council Vice President Cathy Stoodley, Alderpersons: JaNelle Powers, Sherri Ames, Linda Frame, Mary Jo Fesenmaier, Brian Smith and Joel Hoiland 1. Call to Order 2. Pledge of Allegiance 3. Roll Call 4. Awards, Presentations, Proclamations, and Announcements a. Final Draft of the Strategic Plan - Future iQ 5. Reconsider business from previous meeting 6. Comments from the public as allowed by Wis. Stats. §19.84(2), limited to items on this agenda, except for public hearing items. Comments will be limited to 5 minutes 7. Acknowledgement of Correspondence 8. City Administrator's Report 9. Comptroller's Report 10. Consent Agenda-Any item listed on the consent agenda may be removed at the request of any member of the Council. The request requires no second, is not discussed, and is not voted upon. a. Approve the Regular Council Minutes from August 19, 2026 b. Acceptance of the Pre-Paid Checks of $84,112.66 and Regular Checks of $392,666.40 c. Renewal Massage Establishment License application filed by Aveda Jasmine Salon & Spa Group 11. Items removed from the Consent Agenda 12. Ordinances and Resolutions a. Resolution 26-R55: A resolution authorizing the approval of an Amended Planned Development— Precise Implementation Plan (PIP) application filed by City of Lake Geneva, 626 Geneva Street, Lake Geneva, WI to allow the use of decomposed gravel as the base material for the recreational paths located in Symphony Bay Phases 5 and 7, Tax Key Nos. No. ZSB 00332, ZSB 00333, ZSBE 00785, ZSBE 00928 b. Resolution 26-R56: A resolution authorizing the transfer of property located in the Highlands of Lake Geneva Tax Key N, ZYUP 00190 to adjacent property owners as Page 1 of 207 September 14, 2026 Common Council Agenda 2 required by Conditional #3 of Conditional Use Permit Resolution 06-R28. 13. Discussion/Action regarding Pay Request #4 from Cicchini Asphalt for the 2025 Basketball and Tennis Courts Resurfacing project for an amount of $5,088.20 14. Discussion/Action regarding Change Order #1 from Asphalt Contractors for the 2026 Street Program; an increase of $88,370 for the addition of alley and storm work with epoxy 15. Discussion/Action regarding adoption of the Strategic Plan 16. Discussion/Action directing City Attorney to draft ordinance language: New Finance and Operations Committee; merge personnel committee into FOC (Agenda Item Request form submitted by Alders Hoiland and Smith) 17. Discussion/Action directing City Attorney to draft ordinance language: All standing committees live streamed and recorded (Agenda Item Request form submitted by Alders Hoiland and Smith) 18. Discussion/Action directing City Attorney to draft ordinance language for a Common Council liaison to the Police and Fire Commission (Agenda Item Request form submitted by Alders Hoiland and Smith) 19. Adjournment Requests from persons with disabilities, who need assistance to participate in this meeting or hearing, should be made to the City Clerk’s office in advance so the appropriate accommodations can be made. Page 2 of 207 STRATEGIC ACTION PLAN REPORT WISCONSIN, USA JULY 2026 LAKE GENEVA STRATEGIC A C TION PLA N CITY OF LAKE GENEVA, WI Revised August 3, 2026 DRAFT Page 3 of 207 This strategic planning process was designed to identify focus areas and actions that are important to the community over the next five years. This is a significant step for Lake Geneva as its new Strategic Action Plan. Stakeholder engagement was a priority element, and the desire was to gather extensive input in an open and transparent manner. The engagement work has included stakeholder interviews, two surveys, a two-day Think-Tank, focus group sessions, a Community Update and Future Summit, work sessions with the Common Council and City Staff, and a strategic planning homeroom session with Seniors at Lake Geneva High School. There have been regular community updates via e-newsletters, social media, and a utility bill mailing. The findings from this planning process can be used to help inform future priorities for the City and the Council. Over the coming years, this will help shape City goals and objectives and will provide guidance on new investments and planning decisions. This reports and the associated data analysis are available on the project portal: https://lab2.future-iq.com/lake-geneva-sap/ REPORT PREPARED BY: STRATEGIC ACTION PLAN REPORT WISCONSIN, USA JULY 2026 LAKE GENEVA 2Lake Geneva Strategic Action Plan Report | July 2026 Page 4 of 207 TABLE OF CONTENTS Snapshot | Report Highlights .........................................................................4 1.0 | Introduction ............................................................................................5 1.1 | Overview of the Strategic Action Planning Process .................................6 1.2 | Role and Purpose of the Strategic Plan .....................................................7 1.3 | How to Use This Report ..............................................................................8 2.0 | Existing Conditions Report – Setting the Context ...............................9 3.0 | Community Engagement Methodology & Outcomes .........................10 3.1 | Community Engagement Metrics .............................................................10 3.2 | Community Engagement Steps .................................................................11 3.3 | Future Think-Tank & Community Update ..................................................12 3.4 | City of Lake Geneva Community Survey ...................................................13 3.5 | High School Senior Homeroom Session ..................................................14 3.6 | Strategic Round-Table and Focus Groups ................................................15 3.7 | Community Future Summit ........................................................................16 4.0 | Creating the Scenario Framework ........................................................17 4.1 | Scenarios of the Future – A Framework for Exploration .........................17 4.2 | Identifying and Validating the Preferred Future........................................18 4.3 | The Preferred Future for Lake Geneva in 2035 – ‘Lake Geneva – The Happy Place’ .........................................................................................19 5.0 | Strategic Plan Framework ....................................................................20 5.1 | Pillar 1: Managing Residential Development ............................................21 5.2 | Pillar 2: Supporting Strategic Economic Diversification ..........................24 5.3 | Pillar 3: Optimizing Tourism Economy Impact .........................................27 5.4 | Pillar 4: Elevating the Culture of Preservation and Stewardship .............30 5.5 | Pillar 5: Enhancing Community Livability and Connection ......................33 5.6 | Pillar 6: Creating a Balanced Community Demographic ..........................36 6.0 | Dynamic Systems-Thinking Approach .................................................39 7.0 | Turning Strategy Into Action ................................................................40 8.0 | Prioritization of Actions ........................................................................41 9.0 | Next Steps – Roadmap to the Future ..................................................42 10.0 | Acknowledgements ............................................................................43 11.0 | For More Information ..........................................................................44 12.0 | About Future iQ ...................................................................................45 3 Lake Geneva Strategic Action Plan Report | July 2026 Page 5 of 207 SNAPSHOT | REPORT HIGHLIGHTS This Strategic Action Plan was developed with considerable input from the community and stakeholders. It presents a framework for future direction, and a set of strong focus areas and objectives. The plan aims to strengthen the community value proposition. It includes a strong focus on building strong community engagement and communication systems, and enhancing core values and attributes. Highlights of the report include: PRESERVING LAKE GENEVA’S UNIQUE CHARACTER WHILE MANAGING GROWTH Throughout the engagement process, residents repeatedly emphasized the importance of maintaining the community’s identity, charm, and quality of life. There was strong support for proactive approaches that guide future development in ways that reinforce community character while accommodating changing needs. Lake Geneva is a place where a lot of good things are already happening. This creates the momentum to move forward and tackle the next set of challenges and big ideas with a new Strategic Action Plan that represents the preferred vision for the community. A STRONG DESIRE TO PROTECT NATURAL ASSETS AND ENVIRONMENTAL QUALITY Lake Geneva’s lakes, open spaces, parks, and natural environment were consistently identified as defining community assets. The community recognizes that environmental stewardship is fundamental to maintaining both quality of life and the area’s long-term economic vitality. BUILDING A VIBRANT YEAR-ROUND COMMUNITY Stakeholders frequently discussed the importance of strengthening Lake Geneva as a year-round community rather than primarily a seasonal destination. There was broad support for initiatives that diversify economic activity, strengthen local business opportunities, and create amenities and experiences that benefit residents throughout the entire year. ADDRESSING HOUSING AND WORKFORCE CHALLENGES The availability and affordability of housing emerged as one of the most significant issues facing the community. Participants identified workforce housing, attainable housing for young families, and housing options for older adults as critical needs. Community members recognized the relationship between housing availability, workforce attraction, economic development, and long- term demographic sustainability. STRENGTHENING COMMUNITY CONNECTIONS AND QUALITY OF LIFE Residents consistently expressed the importance of maintaining strong community connections and creating opportunities for people to gather, engage, and participate in community life. There was support for investments that enhance recreation, cultural opportunities, public spaces, walkability, and overall community well-being. RECOGNIZING THE IMPORTANCE OF REGIONAL COLLABORATION Many of the issues facing Lake Geneva extend beyond municipal boundaries. Stakeholders identified the importance of strengthening partnerships and collaboration across the region to address shared opportunities and challenges. There was strong support for Lake Geneva continuing to play a leadership role in convening partners and advancing regional solutions. 4 Lake Geneva Strategic Action Plan Report | July 2026 Page 6 of 207 1.0 | INTRODUCTION In October 2025, the City of Lake Geneva embarked on its new strategic planning process to deliver a 5-year Strategic Action Plan. The objective of the strategic planning process was to build on Lake Geneva’s current success and incorporate new actions to maintain this success over the next 5 years. The City of Lake Geneva expressed a desire to have extensive community and stakeholder engagement and input in the creation of this plan. This engagement was very successful with approximately 1,126 individuals participating in the process over the eight-month planning period. This engagement work explored stakeholder sentiments, and examined where Lake Geneva is today, and where it could evolve to by 2035. The planning process explored the future from an economic, environmental, governmental, societal and community level. The strategic planning process began in October 2025 and ended in July 2026, with the production of this final City of Lake Geneva Strategic Action Plan. This report represents the analysis of the research and engagement outcomes and outlines how the extensive accumulated stakeholder data has informed the identification of a preferred future and key strategic action areas for the future development of Lake Geneva. For a complete account of the City of Lake Geneva Strategic Action Planning process and reports, please see the project portal. 5 Lake Geneva Strategic Action Plan Report | July 2026 Page 7 of 207 1.1 | OVERVIEW OF THE STRATEGIC ACTION PLANNING PROCESS The City of Lake Geneva embarked on creating this Strategic Action Plan for the 2026-2030 period. The objective of the strategic planning process is to build on the City’s current success and incorporate new actions to maintain this success over the next 5 years. This planning process had a specific and deliberate focus on community and stakeholder engagement. The intention was to provide residents and City staff with numerous opportunities to contribute to the creation of the plan and to help identify and prioritize key strategic actions. A key focus of the Strategic Action Plan process has been to engage a wide range of stakeholders. This has been done to ensure that the plan reflects the ‘voice of the people’. This is part of the larger commitment to create meaningful collaboration and communication between the City and the Lake Geneva community. Some of the specific steps through the planning process were: Understanding key drivers and existing conditions that are shaping the future of Lake Geneva. This included examining emerging trends, current conditions, evolving developments and shifts in societal expectations and desires. One of the overarching principles in the planning process was to create a community- driven process, where ideas and thoughts could be drawn into identifying a community vision and future strategic direction. • The City of Lake Geneva leadership team recognized the importance of strong stakeholder engagement, with residents, staff and other partner organizations. Over the eight-month planning cycle, people were offered numerous opportunities to contribute ideas and help shape the actions. This makes the plan stronger and more reflective of the community’s aspirations and priorities. • Lake Geneva is adjacent to the important metropolitan regions of Milwaukee and Chicago. Considering the future strategic positioning of Lake Geneva within this regional context was an important topic that was explored throughout this planning process. Future Insights Exploring different plausible future scenarios and examining their implications for the future. This allowed residents to consider what represented their preferred future and to gather insight into the appetite for change. Formulating key strategic themes , which were presented as Strategic Pillars. These represent the broad focus areas that the community identified as important in shaping the future direction of the community. Identification and prioritization of a range of strategic actions that support the Strategic Pillars. This was intended to identify new actions or priority areas that the community judged as having the greatest impact on shaping the preferred future. 6 Lake Geneva Strategic Action Plan Report | July 2026 Page 8 of 207 1.2 | ROLE AND PURPOSE OF THE STRATEGIC PLAN This Strategic Action Plan is a potent document, that identifies high priority objectives over the coming five years, and lays out a framework for areas of innovation in the City operations and programs. The Strategic Action Plan is one of the key planning documents for the City. It helps define the medium term (3-5 years) focus areas, priorities and key initiatives. This plan was developed by identifying future-shaping focus areas that will help the City accelerate work on important innovations and actions. The Strategic Action Plan has a relationship with other planning tools and will help shape the immediate budget and operational plans. The Strategic Action Plan highlights priority areas identified by the community which are in addition to the core functions that the City provides such as public safety, emergency services and essential infrastructure. 7 Lake Geneva Strategic Action Plan Report | July 2026 Page 9 of 207 1.3 | HOW TO USE THIS REPORT This report lays out the findings from each key step in the Strategic Action Planning process. The process moved from background analysis and exploration to identifying key priority actions. This work represents robust ‘future thinking’ where stakeholders and community members considered possible future directions and the probable impacts and consequences on the City of Lake Geneva in 2035. The process and this Strategic Action Plan report then drilled down deeper into what people saw as the optimal or preferred future. This understanding helped lay the groundwork for illustrating how the preferred future can be reached. The preferred future identified through this process presents a compelling and enticing vision for how Lake Geneva could evolve looking out to 2035. However, a vision needs actions, and this report identifies those priority actions for the next five years. The planning process has included extensive research and in-depth community and stakeholder engagement that focuses on the future of Lake Geneva looking out to 2035. 8 Lake Geneva Strategic Action Plan Report | July 2026 Page 10 of 207 2.0 | EXISTING CONDITIONS REPORT - SETTING THE CONTEXT The Lake Geneva strategic planning process blends vision setting and engagement with a data-driven approach, balancing qualitative aspects and sentiment of the community with specific metrics to quantify the City’s economy and future opportunities. For the purposes of this strategic planning process, Lake Geneva was benchmarked to three communities: Port Washington, WI; Baraboo, WI; and Galena, IL. Key findings from the 2026 Existing Conditions Report include: The complete Existing Conditions Report may be found on the project portal. Lake Geneva’s population grew from 7,685 (2010) to 8,443 (2023), with its sharpest increase during the pandemic period (+4.85% in 2020). This growth coincides with a pronounced aging trend. Residents aged 50+ now account for 46% of the population, up from 34% in 2010. The median age increased from 39 to 47.2 years in just over a decade. Lake Geneva remains the most racially diverse among its peer cities, with 85% White (Non-Hispanic) residents compared to 90–95% elsewhere. The Hispanic/ Latino population represents 10% of residents, but declined in absolute numbers (1,323 to 874 residents since 2010). Meanwhile, the Multi-Racial population more than quadrupled (66 to 276 residents). Educational attainment improved sharply in the City, with residents holding a bachelor’s degree or higher rising from 28.9% to 44.8% since 2010. Yet labor force participation is just 62%, the lowest among peer cities, and unemployment is the highest (5.1%). Only 24% of residents both live and work in Lake Geneva, while 76% commute out of the City daily. The City added approximately 860 housing units between 2010 and 2023 (4,225 to 5,086 units). Despite this growth, affordability pressures have intensified. The median home value reached $323,000 and median rent $1,250, is the highest among peer cities. Housing values have risen faster than incomes, pushing the income-to-home-value ratio to 23%, well above the state average of 18%. Median household income increased by over $25,000 since 2010, reaching $73,199 in 2023. Still, 32% of households earn under $50,000, and the poverty rate, though improved, remains the highest among peers at 12.7%. Tourism dominates the local economy, with 18.6% of jobs in accommodation and food services, more than any peer city. After collapsing in 2020, visitor spending rebounded to a record $549 million in 2024, while tourism employment exceeded pre-pandemic levels (4,847 jobs vs. 4,655 in 2019). Nearly 60% of visitor spending is concentrated in lodging and food. Lake Geneva’s overall livability score (56) exceeds the U.S. median but trails leading peers. Broadband access is strong (91.4% of residents connected), with 1 in 10 residents lacking access. Health access challenges persist, with 2,290 residents per primary care physician and 10% food insecurity. 9 Lake Geneva Strategic Action Plan Report | July 2026 Page 11 of 207 3.0 | COMMUNITY ENGAGEMENT METHODOLOGY AND OUTCOMES 3.1 | COMMUNITY ENGAGEMENT METRICS The City of Lake Geneva Strategic Action Plan was built on extensive community and stakeholder input. This engagement was an integral and central design feature of the planning process. The engagement approach explored future vision and direction and created a high-level roadmap. It was characterized by a bottom-up approach that focused on community, City staff and Common Council Member input. Stakeholder engagement aimed for deep and diverse engagement, with multiple methods such as surveys, Think-Tank, Community Update, Focus Groups, Future Summit and youth session at the High School. These engagement opportunities were also supported by a robust communication effort, with a dedicated project website portal, regular e-newsletters and social media posts. • In total, approximately 1,126 people had input into this planning process. This included significant resident and staff input in both online surveys and in-person sessions. • People were able to offer input into the planning process in a variety of ways, including online surveys, workshops, interviews, Think-Tank sessions, Community Update, and Future Summit. This was complemented by more informal sessions through a visioning session with high school students and an information session with Visit Lake Geneva members. • Overall, people were excited to participate and to provide input into this new Strategic Action Plan for Lake Geneva. Data Insights The City of Lake Geneva Strategic Action Plan was shaped through a broad, inclusive, and transparent engagement process with the Lake Geneva community, City staff, and the Common Council. 10 Lake Geneva Strategic Action Plan Report | July 2026 Page 12 of 207 3.2 | COMMUNITY ENGAGEMENT STEPS A key element of the strategic planning process is community engagement. This project included numerous opportunities for community members to help shape the vision, pillars, and actions of the plan. The engagement process was intended to create consensus and buy-in for the community vision that serves as the foundational support for the Lake Geneva Strategic Action Plan. Lake Geneva’s open and inclusive approach to the strategic planning process was built on the time and dedication of the many community members who contributed to this project’s success. 11 Lake Geneva Strategic Action Plan Report | July 2026 Page 13 of 207 The initial part of the in-person engagement methodology was the Think-Tank held in early January 2026. This significant stakeholder engagement event ‘kicked off’ the exploration about the future direction of the community. To explore the future of Lake Geneva, stakeholders and community members participated in the two-day scenario-planning future Think-Tank conducted on January 8 and 10, 2026. Approximately 60 people attended including key business, education, government, non-profit stakeholders, and community members. Think- Tank participants worked through the scenario planning process to produce four plausible futures for Lake Geneva, looking out to 2035. More information on the content and outcomes can viewed in the Think-Tank Report. This work examined these plausible futures and their implications and consequences. Following on from the City of Lake Geneva Future Think-Tank, a Community Update session was held on February 17 with approximately 25 participants. This session was designed to share the outcomes of the Think-Tank and ask people to contribute their additional thoughts on the preferred future. The Heatmap Survey distributed at the Think-Tank was also conducted with Community Update participants and the compiled results are on the project portal. The scenarios that emerged from the Think-Tank became a ‘testing ground’ for stakeholder discussion throughout the planning process. • The Think-Tank process highlighted several key future splitting themes. One of these was around how tourism development is managed and guided. There was a recognition that the intensity of tourism development has the potential to reshape the character of the community, and there is a strong desire to find an intentional balance between the tourism economy and the impact on the community. • The Heatmap Survey results from both the Think Tank and the Community Update showed strong alignment around a preferred future for Lake Geneva. The findings also revealed a notable appetite for change among participants, indicating broad support for initiatives and investments that will support the community’s future vision and implementation of the strategic action plan. • The community recognizes its important role as a steward of the Lake and is committed to its long-term protection. During both the Think-Tank and Community Update sessions, participants emphasized the importance of preserving the Lake while ensuring it remains accessible for residents and visitors to enjoy. Key Insights from the Think-Tank and Community Update 3.3 | FUTURE THINK-TANK AND COMMUNITY UPDATE 12Lake Geneva Strategic Action Plan Report | July 2026 Page 14 of 207 3.4 | CITY OF LAKE GENEVA COMMUNITY SURVEY The City of Lake Geneva Strategic Plan Community Survey ran from December 2025 through the beginning of March 2026. The survey received 518 responses. This survey was intended to offer the community and stakeholders an opportunity to have detailed input into shaping the direction of Lake Geneva. The survey was designed to build on the work in the Think-Tank and to further explore the key themes that were developed in that workshop. There were 31 questions with a mix of scale and open-ended questions. This survey also explored community and stakeholders’ views on the following topics, including: The response rate and completion rate on the survey were good, providing a good sample of high-quality data points. The full Community Survey results are on the project portal and can be filtered and analyzed by categories like age groups, how long people have lived in Lake Geneva, and which Aldermanic district people live in Lake Geneva The Community Survey gathered excellent information about the community’s appetite for change and the importance of various topics. The sample size was large enough to gather meaningful insights. “I like living in Lake Geneva because I think that is is a great community. During the week you can walk down the street and say hi to people, and it’s great. I’ve lived in Lake Geneva my whole life, and the community is one thing that I have always loved.”- Community Survey Respondent • The majority of Survey respondents indicated they were happy living and working in Lake Geneva, with 24% indicating they were very happy and 4% indicating they were very unhappy. This was especially true for those aged 30 and older. 6% of those 29 and younger were neutral. • The Community Survey results show that people are more satisfied (35.5%) than not (28.12%) about the current direction of the City, with a comparable percentage (28.57%) as neutral. Similarly, the question about the ability to adapt and create new opportunities revealed the same pattern. • For the questions about strategic positioning, a clear majority of survey respondents consider it very important for Lake Geneva to identify and develop a key strategic position and value proposition, with 33% identifying this as very important. Similarly, the majority of respondents consider it important for the City to build intercity/governmental collaborations with regional partners such as the Town of Linn fire service agreement. • There is a clear desire and priority from the community to ensure safety and security for its residents, and to continue support for quality schools. Key Insights from the Community Survey • Satisfaction with living/working in Lake Geneva • Lake Geneva’s current direction • Lake Geneva’s ability to adapt to change • Strategic positioning for Lake Geneva • Lake Geneva community dynamics 13Lake Geneva Strategic Action Plan Report | July 2026 Page 15 of 207 3.5 | HIGH SCHOOL SENIOR HOMEROOM SESSION An outstanding feature of the community engagement work for this process was the Lake Geneva High School Session, where students were given the opportunity to learn about the results from the Think-Tank and participate in the Community Survey. Analysis of preliminary Community Survey results revealed a lack of responses from a younger demographic. To address this, the City reached out to the High School to request student involvement in the planning process. Future iQ was invited to present about the City’s strategic planning process to Lake Geneva High School seniors during their Homeroom period on February 16, 2026. The students learned about visioning and the strategic planning process and then were encouraged to take the Community Survey to add their voices to the process. Youth engagement was a key feature of the planning process, and it helped to ensure that community voices of all ages are included in the final Strategic Action Plan. • Where more respondents under the age of 19 indicated they were excited about the current direction of Lake Geneva, 15% were neutral, and there were consistent requests for more opportunities for young people. • The high school students were able to grasp the concepts of the different future scenarios and work through the implications. This highlights the usefulness of the scenario-planning work as a tool to help imagine and think about different options for the future. • The high school seniors took the survey assignment very seriously as they understood that this was a significant opportunity to take part in planning for the future of their community. As a result of their participation, approximately 37% of Community Survey respondents were under the age of 19 years. Key Insights from Youth Respondents ““…remember that even though a lot of your profit comes from the people with the most money of the older generation, you have people like myself who love this town; however, there is not much for us to do. So as you go about your decisions, remember that the younger generation is your future” -Community Survey Respondent 14Lake Geneva Strategic Action Plan Report | July 2026 Page 16 of 207 3.6 | STRATEGIC ROUND-TABLE AND FOCUS GROUPS Lake Geneva City Staff and Common Council Members were important participants in the strategic planning process. Using information compiled from the Think-Tank and Community Survey to date, the Common Council met for a Round-Table discussion on February 17 to a come to a consensus on the Strategic Pillars for the Lake Geneva Strategic Action Plan. Six topics were identified as being critical to the future of Lake Geneva. These topics were further explored and defined during Focus Groups with City Staff and Common Council members on March 11. During these two hour Focus Group sessions, the groups worked on actions under each strategic pillar that could be taken to achieve the preferred future for Lake Geneva. The six critical topics that became the Strategic Pillars of the Strategic Action Plan were identified as: • Managing residential development • Supporting strategic economic diversification • Optimizing tourism economy impact • Elevating the culture of preservation and stewardship • Enhancing community livability and connection • Creating a balanced community demographic The Strategic Round-Table and two Focus Group Sessions helped to inform the final six Strategic Pillars for this Strategic Action Plan. • The Strategic Round-Table and Focus Group Sessions helped identify key issues, objectives, and actions under each of the Strategic Pillars. The discussions were very productive and surfaced actionable ideas and highlighted points of tension about the future direction of the community. • During these working sessions Common Council Members identified several strategic governance issues important to the community. These are explored in the Section 7 of this Strategic Action Plan. Key Insights from City Staff and Common Council Members 15Lake Geneva Strategic Action Plan Report | July 2026 Page 17 of 207 3.7 | COMMUNITY FUTURE SUMMIT To conclude the in-person engagement phase of the strategic planning process, a public Future Summit was held at The Riviera on March 11, 2026, following the Focus Group Sessions. Approximately 30 people attended the Future Summit. During the event, attendees were presented with the draft framework of the plan, including an overview of the six strategic pillars that form its foundation, followed by a question-and-answer session. After the presentation, participants were invited to contribute ideas for actions that would help achieve the preferred vision outlined in the Strategic Action Plan, organized under each of the strategic pillars. These contributions have been incorporated into the plan, with a selection of participant ideas included within each Strategic Pillar section of this document. The public Future Summit on March 11 concluded the public in-person events for the strategic planning process. • The Future Summit provided the final in-person opportunity for the community to weigh in on the Strategic Action Plan framework. As the community’s new Strategic Action Plan, participants showed particular interest in how the plan would be implemented and how progress will be measured. It will be important for the Common Council to provide regular updates to the community on the plan’s progress over the next 5 years. • Residential development and housing emerged as one of the key areas of tension during community discussions. Participants expressed strong support for expanding housing options, particularly for younger families, young professionals, retirees, and residents seeking to downsize. At the same time, many noted that increasing demand for vacation and second homes is placing additional pressure on the local housing market, making it more difficult for year-round residents to find attainable housing. There was broad recognition that the City will need to carefully balance these competing pressures, ensuring that future growth supports housing needs while preserving community character and protecting the interests of local residents. Key Insights from the Community Future Summit 16Lake Geneva Strategic Action Plan Report | July 2026 Page 18 of 207 MANAGED AND SELECTIVE GROWTH Growth is intentionally paced and shaped. Tourism, housing, and development are aligned with long-term community capacity and environmental limits. Policy, planning, and partnerships reinforce local priorities and values. Economic diversification reduces over-reliance on seasonal demand. MARKET -DRIVEN GROWTH Growth is largely shaped and driven by external market forces, investors, visitors, and regional trends. High demand for real estate and tourism development place pressure on local systems. Short-term rentals increase, resulting in further shifts in housing balance and affordability. LIVING COMMUNITY The city sustains a vibrant year-round population and fosters a strong sense of belonging. There is active support for local small businesses. Community engagement is high, and the city balances visitor appeal with resident wellbeing. Trade-offs are openly navigated in service of a shared future vision. DESTINATION COMMUNITY Lake Geneva functions primarily as a destination community, rather than a lived-in community. The population is largely seasonal, and community engagement levels are low. Trust in institutions is strained, and competing interests dominate decision-making processes. SCENARIO A: LAKE GENEVA DEFINES ITS DESTINY SCENARIO B: LAKE GENEVA – THE HAPPY PLACE SCENARIO D: WI DELLS SOUTH SCENARIO C: CONFUSING COMPROMISE DEVELOPMENT APPROACH COMMUNITY CHARACTER 4.0 | CREATING THE SCENARIO FRAMEWORK 4.1 | SCENARIOS OF THE FUTURE – A FRAMEWORK FOR EXPLORATION The scenarios developed during the scenario planning process at the Think-Tank were used as a framework to discuss future possible outcomes and implications for strategies for the City of Lake Geneva. The scenario framework built during the Think-Tank created four different future scenarios for 2035, with varying degrees of change and trajectory. The scenarios were created using the scenario matrix framework, which was built around the two macro themes of Development Approach and Community Character. This framework was used through the community engagement work and survey to identify a preferred future and help inform the Strategic Action Plan. For more details on the City of Lake Geneva Strategic Action Plan Think-Tank, please refer to the published in-depth Think-Tank Report. The scenario development at the Think-Tank allowed stakeholders to examine the implications and consequences of different and plausible future directions for Lake Geneva looking out to 2035. 17 Lake Geneva Strategic Action Plan Report | July 2026 Page 19 of 207 4.2 | IDENTIFYING AND VALIDATING THE PREFERRED FUTURE The scenario framework was used in multiple ways to explore the concept of the least desirable, expected and preferred futures. Think-Tank participants and Community Update attendees were asked to plot their least desirable, expected and preferred future for Lake Geneva in 2035 in relation to the scenario matrix using a 100-grid diagram. The results from each participant formed heatmaps that show the preferences by color coding and size of bubble denoting how many people chose each section of the grid. The chart below shows the combined heatmaps from 60 people. For more details on the Lake Geneva Strategic Action Plan Think-Tank, please refer to the Think-Tank Report. • The size of the circle denotes the number of responses in that square of the grid. The larger the circle, the more responses. • The Least Desirable Future was firmly based in Scenario D – WI Dells South. The bottom left-hand side of this quadrant has the most responses regarding this being the least desirable future for Lake Geneva. • Throughout the planning process, the majority of participants have identified the upper right quadrant (Scenario B – Lake Geneva – The Happy Place) as the preferred future. The preferred future has been validated in multiple ways through the engagement process to ensure it is reflective of community aspirations. Data Insights The scenario development process at the Think- Tank allowed community members to examine the implications and consequences of different plausible future directions for Lake Geneva against a backdrop of macro trends and key drivers impacting the City now and looking out to 2035. 0123456789 1 0 0123 789 1 04 5 6 0 1 2 3 4 5 6 7 8 9 10 0 1 2 3 4 5 6 7 8 9 10 Expected X Preferred X Least Desired Future X Axis is Community Character Y Axis is Development Approach Type of Future Expected Future Least Desired Future Preferred Future Respondents 1 5 10 15 20 25 0 123 456 789 10 0 123 789 104 5 6 0 1 2 3 4 5 6 7 8 9 10 0 1 2 3 4 5 6 7 8 9 10 DEVELOPMENT APPROACH COMMUNITY CHARACTER SCENARIO A: LAKE GENEVA DEFINES ITS DESTINY SCENARIO B: LAKE GENEVA – THE HAPPY PLACE SCENARIO D: WI DELLS SOUTH SCENARIO C: CONFUSING COMPROMISE 18 Lake Geneva Strategic Action Plan Report | July 2026 Page 20 of 207 4.3 | THE PREFERRED FUTURE FOR LAKE GENEVA IN 2035 – ‘LAKE GENEVA – THE HAPPY PLACE’ The preferred future generated from the work carried out in the Lake Geneva Think-Tank was Scenario B – Lake Geneva – The Happy Place. This scenario forecasts a future where Lake Geneva sustains a vibrant year-round population that fosters a strong sense of community and shared purpose. Development and growth are intentionally paced and shaped with the long-term health of the Lake a priority. Through strong regional partnerships and targeted economic diversification, the City reduces its reliance on seasonal tourism and builds a more resilient local economy. The City sustains a vibrant year-round population, strong civic culture, and a resilient small-business ecosystem. Visitors are welcome, but resident wellbeing guides decision-making. Policies around housing, short-term rentals, and land use are coordinated and widely supported. The City manages its approach to housing, short-term rentals, and land use to increase affordability through a wider range of housing types, including mixed-use developments, duplexes, and accessory dwelling units (ADUs). Mobility and transportation options are expanded, especially in the areas of walkability, bikability, and connectivity. Access to the Lake is enhanced for both residents and visitors, while strong environmental protections ensure the Lake remains a treasured and sustainable community asset. SCENARIO SNAPSHOT - FUTURE IMPLICATIONS • Lake Geneva is a vibrant, welcoming, year-round family-friendly community. • City communications are improved and a strong sense of belonging emerges. • Health of the Lake is prioritized with appropriate environmental regulations and development planning. • Mobility options are expanded; especially walkability and bikability. • Affordable housing and mixed-use development is increased to accommodate young families and workers. • The City focuses on regional alignment in its growth plan. • The school system is vibrant and grows consistently. • Population growth occurs across all demographics. DEVELOPMENT A PPROACH COMMUNIT Y CH ARACTER SCENARIO A: LAKE GENEVA DEFINES ITS DESTINY SCENARIO B: LAKE GENEVA – THE HAPPY PLACE SCENARIO D: WI DELLS SOUTH SCENARIO C: CONFUSING COMPROMISE LIVING COMMUNITY DESTINATION COMMUNITY MARKET-DRIVEN GROWTH MANAGED AND SELECTIVE GROWTH The ‘Lake Geneva – The Happy Place’ scenario conveys a future in which Lake Geneva becomes a model community - successfully balancing people, place, and prosperity while sustaining a high quality of life for residents and visitors alike. 19 Lake Geneva Strategic Action Plan Report | July 2026 Page 21 of 207 The preferred future was used to help define the key strategic focus areas that will make that future a reality. These key focus areas are called the Strategic Pillars. Each of the Strategic Pillars are supported by a series of key actions that can be achieved in the short to medium term and will produce long-term results. They are intended to produce systemic and catalytic shifts that will drive the future economic growth, community experience, and the reputation and character of Lake Geneva. These actions have been designed to build the future pathway to the preferred future. The timeframe for the Strategic Pillars and Actions was 2030. This creates five years of actions that support the longer 2035 vision established in the Think-Tank process. The Strategic Pillars are the primary focus areas identified through the community and stakeholder engagement work. Lake Geneva residents and stakeholders helped to shape these focus areas and their supporting actions. 5.0 | STRATEGIC PLAN FRAMEWORK 20 Lake Geneva Strategic Action Plan Report | July 2026 Page 22 of 207 5.1 | PILLAR 1: MANAGING RESIDENTIAL DEVELOPMENT IMPORTANCE OF MANAGING RESIDENTIAL DEVELOPMENT Housing emerged as one of the most significant issues throughout the strategic planning process. Community survey respondents consistently expressed concern about housing affordability, the availability of workforce housing, increasing real estate prices, and the impact of short-term rentals on neighborhood character. The Think-Tank identified workforce housing, housing affordability, and demographic shifts as among the most influential drivers shaping Lake Geneva’s future. Participants highlighted concerns that young families, workers, and first-time homebuyers are increasingly unable to establish roots within the community. The Existing Conditions Report reinforced these concerns. While approximately 860 housing units were added between 2010 and 2023, housing affordability pressures intensified, with Lake Geneva recording the highest median home values and rental rates among its peer communities. At the same time, the community has experienced a significant increase in median age, creating challenges for workforce attraction, school enrollment, and long-term economic vitality. Managing residential development is therefore critical to ensuring that Lake Geneva remains a living community rather than becoming primarily a seasonal or retirement destination. Strategic housing decisions over the next five years will influence the community’s demographic balance, workforce availability, economic competitiveness, and overall quality of life. OBJECTIVE : • The preferred future identified through the Think-Tank process, “Lake Geneva – The Happy Place,” reflects a community that intentionally manages growth while maintaining a vibrant year-round population. Achieving this future will require a broader range of housing options that meet the needs of young families, workforce residents, retirees, and future generations. • Across North America, communities like Lake Geneva are facing increasing housing pressures driven by migration patterns, aging populations, and rising construction costs. Communities that proactively plan for diverse housing options and create housing policies aligned with economic needs are generally better positioned to attract workers, support businesses, and maintain community vitality. Residential development in Lake Geneva is not viewed simply as a land use issue, but as a long-term economic and community sustainability strategy. Future Insights Create a sustainable housing and demographic mix that supports workforce needs and long-term community vitality tied to economic drivers. 21 Lake Geneva Strategic Action Plan Report | July 2026 Page 23 of 207 5.1.1 | KEY ACTION AREAS The Key Action Areas for this pillar have been drawn from the Community Update, Future Summit, Focus Group discussions, and aggregate ideas shared by the community in surveys and workshops. • By 2035, Lake Geneva will have a more balanced and sustainable housing ecosystem that supports residents at all life stages. A broader mix of housing options will allow young professionals, workforce employees, families, and active retirees to live within the community, strengthening school enrollment, supporting local businesses, and improving workforce availability. • Residential growth will be intentional and aligned with community character, ensuring that development enhances rather than diminishes the qualities that residents value most. The outcome will be a stronger year- round population base that contributes to economic vitality, community stability, and long-term sustainability. Aspirational Strategic Outcomes ACTION 1.1: Collaborate with County to implement a city-wide housing strategy ACTION 1.3: Refine and strengthen zoning ordinances and development policies ACTION 1.2: Incorporate placemaking and design standards into future residential development standards throughout the City. ACTION 1.4: Advocate for greater local control of short-term rentals and housing regulations A comprehensive housing strategy will provide a coordinated framework for addressing current and future housing needs, and help encourage affordable workforce housing, multi-family housing, and missing-middle housing. The strategy should identify housing gaps, establish measurable targets, and align development opportunities with workforce demands. Missing-middle housing formats such as duplexes, triplexes, cottage courts, and townhomes can provide attainable options for workers, young professionals, and aging residents seeking to remain in the community. Collaboration with County partners will be essential to leverage funding opportunities and ensure alignment with broader regional housing initiatives. Community members consistently expressed the desire to preserve the unique character and charm of Lake Geneva. Future residential growth should therefore reinforce community identity rather than diminish it. Design standards, neighborhood-scale planning, and placemaking principles can help ensure that new development contributes positively to the community while respecting existing neighborhoods. This approach supports growth while maintaining the qualities that residents value most. Current and future housing needs require greater flexibility within zoning regulations while maintaining community standards. Updating zoning policies can create opportunities for a wider range of housing types, support infill development, and remove barriers to workforce housing. Modernized development policies will help align future residential growth with community goals while providing clarity and predictability for residents, developers, and investors. The rise of short-term rentals was repeatedly identified during community engagement as a factor influencing housing availability and neighborhood dynamics. Working with State and regional partners to pursue greater local authority would allow Lake Geneva to better balance tourism accommodations with residential housing needs. Enhanced local flexibility could help preserve neighborhood character, support workforce housing objectives, and maintain a healthy balance between visitor and resident interests. 22 Lake Geneva Strategic Action Plan Report | July 2026 Page 24 of 207 5.1.2 | IDEAS FROM THE COMMUNITY The following are ideas for actions that emerged during the engagement process. Community Survey respondents and stakeholders were asked about their aspirations for the future of Lake Geneva, and Focus Group participants and Future Summit participants were asked for specific ideas on actions that could be taken to achieve the preferred future, ‘Lake Geneva – The Happy Place’. Below are their original ideas. “I am excited to learn about potentisl opportunities or growth, however, I would not be for any of those ideas if it comes with sacrifice of whatever magical charm this place has.” -Community Survey Respondent More workforce housing Affordable housing through zoning and restrictions Be selective on developers esp. new residential developers Jobs – have to have reason for a family to move here In-person lobbying state legislators; may need to hire professional lobbyists “Do not forget the history of the town and why it originally developed, build upon the current day development as seen on the east side of town, respect that the town must support all economic classes to keep housing affordable.” - Community Survey Respondent Incentives to promote family housing Infill lots with smaller homes Higher density developments Small size requirements Faster approval process Partnership with developers where city sells improved lots Identify old buildings for repurposing Disincentivize short term Create areas for employee housing. Creation of an entry level homes or neighborhood Multi-family housing: 4 units per building, for purchase or rent Innovative housing apartments with central recreational spaces ‘Attractive’ multi-family housing incorporating green spaces and small park Multi-generational, multi-housing with % of desired outcomes in each Determine the capacity of our local aquafer to accommodate growth; we can’t exceed it! Create tougher new development regulations. Big developers have taken advantage of Lake Geneva’s weak codes and ordinances Lobby State government to allow more local control of short-term rentals Improve relationships with other Lake Geneva communities and identify areas of collaboration Recapture short term rentals and return to family homes Better traffic lights Develop the visual charm and sense of community for residents Implement new policies that keep up with the needs of our growing, evolving community 23 Lake Geneva Strategic Action Plan Report | July 2026 Page 25 of 207 5.2 | PILLAR 2: SUPPORTING STRATEGIC ECONOMIC DIVERSIFICATION IMPORTANCE OF SUPPORTING STRATEGIC ECONOMIC DIVERSIFICATION Lake Geneva benefits from a strong tourism economy; however, the community engagement process revealed widespread recognition that overreliance on a single economic sector creates vulnerability. Survey participants, Think-Tank attendees, and focus group participants consistently emphasized the importance of diversifying economic drivers, supporting entrepreneurship, and creating more year-round economic opportunities. The Existing Conditions Report highlighted that ‘accommodation and food services’ account for a significantly larger share of employment than in peer communities. While tourism remains a critical economic asset, participants expressed concern about seasonal fluctuations, workforce challenges, and the need for more career-oriented employment opportunities. Strategic economic diversification can help strengthen economic resilience, attract talent, support local businesses, and provide greater stability during economic disruptions. OBJECTIVE : • The future competitiveness of smaller seasonal destination communities increasingly depends on their ability to balance tourism with innovation, entrepreneurship, remote work opportunities, and emerging industries. Advances in technology, changing workforce expectations, and the growth of hybrid work models are creating new opportunities for communities like Lake Geneva to attract knowledge-based workers and small business entrepreneurs. • The preferred future identified during the Think-Tank envisioned a more resilient economy with a stronger year-round economic base. Diversification does not mean reducing tourism; rather, it means building additional economic strengths that complement tourism while creating broader opportunities for residents and businesses. Future Insights Diversify the local economic drivers, build regional partnerships, attract innovation, and supporting local and downtown business. 24 Lake Geneva Strategic Action Plan Report | July 2026 Page 26 of 207 5.2.1 | KEY ACTION AREAS The Key Action Areas for this pillar have been drawn from the Community Update, Future Summit, Focus Group discussions, and aggregate ideas shared by the community in surveys and workshops. • By 2035, Lake Geneva will have a more resilient and diversified economy that complements its tourism strengths while reducing dependence on seasonal economic activity. New business opportunities, entrepreneurship, innovation, and workforce development initiatives will expand economic options for residents and create greater year-round stability. • A thriving small business environment, supported by strong regional partnerships and a culture of innovation, will strengthen local prosperity while preserving the unique identity and character of the community. Economic growth will be more balanced, adaptive, and capable of responding to future changes and opportunities. Aspirational Strategic Outcomes ACTION 2.1: Create a targeted economic diversification strategy ACTION 2.3: Support county and regional workforce development initiatives ACTION 2.2: Develop more small business-friendly policies and processes ACTION 2.4: Evaluate feasibility of a co-working and innovation hub A targeted strategy should identify emerging sectors, local strengths, and opportunities for year-round economic activity. The strategy should focus on enhancing economic resilience while building on existing assets. By diversifying economic drivers, Lake Geneva can reduce vulnerability to seasonal fluctuations and create a more stable economic environment for residents and businesses. Small businesses contribute significantly to Lake Geneva’s unique character and economic vitality. Streamlining regulations, improving permitting processes, supporting business incubation efforts, and exploring innovative funding mechanisms can encourage entrepreneurship and strengthen the local business ecosystem. Supporting small businesses also helps maintain the distinct community identity that residents and visitors value. Workforce shortages were repeatedly identified as a challenge throughout the planning process. Strengthening partnerships with educational institutions, employers, workforce organizations, and regional economic development agencies can improve workforce attraction and retention. These efforts will support local employers while helping attract younger workers and families to the community. Flexible work environments and entrepreneurship centers are increasingly important economic development tools. A co-working and innovation hub could provide space for startups, remote workers, networking activities, training opportunities, and business incubation. Such a facility would help position Lake Geneva as a destination for innovation while supporting local economic diversification goals. 25 Lake Geneva Strategic Action Plan Report | July 2026 Page 27 of 207 5.2.3 | IDEAS FROM THE COMMUNITY The following are ideas for actions that emerged during the engagement process. Community Survey respondents and stakeholders were asked about their aspirations for the future of Lake Geneva, and Focus Group participants and Future Summit participants were asked for specific ideas on actions that could be taken to achieve the preferred future, ‘Lake Geneva – The Happy Place’. Below are their original ideas. “Embrace the fact that Lake Geneva will always be a tourist/ resort town, but expand from there and make it more than that - don’t get stuck in an either/or mentality. -Community Survey Respondent Local bus or shuttle service Building and permitting guides and escalation Identify corridors for certain types of businesses Manage types of businesses for more variety Aggressive campaigning to market our ‘small town atmosphere and their employees’ Managed and innovative CBD Health and access Streamline business process Seek input from small towns for ideas on what has worked and not Innovation hubs Jobs – have to have a reason for a family to move here Funding partnerships for new business incubation Enhance broadband access Identify major employers in 15 mile radius and jointly promote employment opportunities Bring (encourage) practical businesses – office supplies, etc. Promote manufacturing, healthcare, remote workers Attract companies to the business park for higher wage opportunities for locals “ Lake Geneva is a unique place. We should think big rather than small. We should invest in the future and quality rather than scrimp on cost. A unique place should improve upon its uniqueness through spectacular public projects.” - Community Survey Respondent Review local ordinances to be more friendly Attract more locals City needs expansion for new plants, businesses and year-round good jobs Promote manufacturing, healthcare, remote workers Create welcoming environment No vacant buildings; fine landlords after a certain amount of time Rent structures for businesses is very high Entice Milwaukee Tool to expand here rather than Chicago Better Downtown – diversify business offerings (zoning) Ensure we have a top notch K-12 education system Continue to welcome small businesses, not chains More diversity in all aspects and more activity based businessess Support new and local businesses with lower cost of basic services 26 Lake Geneva Strategic Action Plan Report | July 2026 Page 28 of 207 IMPORTANCE OF BALANCING THE IMPACT OF THE TOURISM ECONOMY Throughout the strategic planning process, community members consistently recognized the significant benefits tourism brings to the local economy, including employment opportunities, visitor spending, business growth, and tax revenue. However, the engagement process also revealed a strong desire to better manage the impacts of tourism growth and ensure that tourism continues to enhance, rather than diminish, community quality of life. The Think-Tank identified tourism management as one of the defining issues shaping Lake Geneva’s future. In fact, the distinction between the preferred future (“Lake Geneva – The Happy Place”) and the least desirable future (“WI Dells South”) largely centered on how tourism growth is managed. Participants expressed concern about congestion, parking shortages, traffic impacts, pressure on infrastructure, and the potential erosion of community character if tourism growth becomes unmanaged. The Existing Conditions Report further demonstrated tourism’s importance, noting that visitor spending exceeded $549 million in 2024 and that tourism-related industries account for a larger share of employment than in peer communities. This pillar is therefore focused on achieving a balance between maintaining a thriving tourism economy while preserving the livability, identity, and quality of life that make Lake Geneva an attractive destination in the first place. • Destination communities across North America are increasingly shifting from growth-focused tourism strategies toward destination management models. These approaches emphasize quality over quantity, focusing on visitor experience, longer stays, economic value, and sustainable growth rather than simply increasing visitor numbers. • The preferred future identified through the Think-Tank process reflects this emerging model. Participants envisioned a community where tourism remains a vital part of the economy but is intentionally managed in ways that support residents, businesses, and environmental stewardship. Future success will depend on balancing visitor needs with resident priorities while ensuring that investments in tourism also strengthen community assets and infrastructure. Future Insights Optimize the balance between a vibrant tourism economy and the needs of year-round residents 5.3 | PILLAR 3: BALANCING THE IMPACT OF THE TOURISM ECONOMY OBJECTIVE : 27 Lake Geneva Strategic Action Plan Report | July 2026 Page 29 of 207 5.3.1 | KEY ACTION AREAS The Key Action Areas for this pillar have been drawn from the Community Update, Future Summit, Focus Group discussions, and aggregate ideas shared by the community in surveys and workshops. • By 2035, Lake Geneva will be recognized as a model destination community that successfully balances visitor experiences with resident quality of life. Tourism will continue to serve as a critical economic driver, but growth will be managed through intentional destination management strategies that prioritize sustainability, community benefit, and long-term value creation. • Improved mobility, transportation, and visitor management systems will reduce congestion and enhance experiences for both residents and visitors. The outcome will be a tourism economy that strengthens community prosperity while preserving the distinctive character, charm, and livability of Lake Geneva. Aspirational Strategic Outcomes ACTION 3.1: Transition towards a sustainable tourism destination management approach. ACTION 3.3: Develop and implement traffic mitigation plans. ACTION 3.2: Support tourism events that serve both locals and visitors. ACTION 3.4: Create comprehensive parking and mobility strategy. Lake Geneva has the opportunity to position itself as a model for sustainable destination management. This collaborative approach shifts focus from being an open tourism market that maximizes visitor volume to maximizing community benefit and visitor value. Destination management strategies should emphasize longer visitor stays, year-round visitation, quality experiences, and alignment with community priorities. This transition can help reduce pressures associated with peak tourism periods while maintaining strong economic outcomes. Community members expressed strong support for events that strengthen local quality of life while also attracting visitors. Activities such as arts festivals, outdoor recreation events, bike-tourism, family-focused programming, and cultural celebrations can create shared experiences that benefit residents and visitors alike. Establishing community impact measures for City-supported events will help ensure that public investments align with broader community goals. Traffic congestion was repeatedly identified as one of the most visible challenges associated with tourism growth. Implementing proactive traffic management strategies, including support for Highway 50 mitigation efforts and other transportation improvements, will help improve mobility and visitor experiences while reducing frustrations for residents. Long-term transportation planning should focus on improving efficiency during peak visitation periods while supporting broader community mobility objectives. Create comprehensive parking and mobility strategy to alleviate downtown congestion through approaches such as construction of a parking structure, shuttles and smart parking systems. 28 Lake Geneva Strategic Action Plan Report | July 2026 Page 30 of 207 5.3.2 | IDEAS FROM THE COMMUNITY The following are ideas for actions that emerged during the engagement process. Community Survey respondents and stakeholders were asked about their aspirations for the future of Lake Geneva, and Focus Group participants and Future Summit participants were asked for specific ideas on actions that could be taken to achieve the preferred future, ‘Lake Geneva – The Happy Place’. Below are their original ideas. “I would like to see the city focus more on things that benefit residents. Commercial opportunities driven by tourism should be promoted but also closely monitored to not have a negative effect on the residents who live here.” - Community Survey Respondent Parking for locals Create resident only events around tourist hot spots Manage the level of promos that groups develop; how many more per year Lake Geneva = Tourism. Without tourism there is no Lake Geneva like we know it today Offer weekly local days for downtown business; reduce pricing 20% off! Involve residents in opportunities for visitors (i.e. walks, theater, music) Electric car charging stations Expand wellness tourism that creates amenities for locals ‘Be a tourist in your own town’ campaign ‘Buy local’ campaign Expand bike trails; encourage bike tourism More activities for children; tourism can grow with activities Parking station for summer and winter All day free parking for locals Promote tourist attractions that are not right downtown Publicize expectations of respectful visitors; visible to tourists Reach out to Joby for commuters from Chicago; EVTO: to replace former trains Build a large parking tower near downtown Support the moped culture. Rentals at resorts and seasonal rentals for downtown. Mopeds move with traffic and park free on sidewalks Build a ‘Symphony Bay’ for families Support the group working on the children’s museum Block off streets for the weekend; have pop-ups like farmers market with food vendors Create more shopping options for visitors “Build infrastructure to handle the tourists. We’re a tourist town, we need to be equipped for it.” - Community Survey Respondent More fun spots for tourists, more attractions, add more food spots and parking garages Special parking cards for residents to allow them to park for free A trolley to help with congestion and parking Better access at the waterfront for kayaks and paddle boards Nature-based, low-impact tourism instead of retail-driven tourism 29 Lake Geneva Strategic Action Plan Report | July 2026 Page 31 of 207 5.4 | PILLAR 4: ELEVATING THE CUL TURE OF PRESERVATION AND STEWARDSHIP The preservation of Lake Geneva’s natural, environmental, and historic assets emerged as one of the strongest and most consistent themes throughout the strategic planning process. Community survey participants repeatedly identified the lake, natural environment, parks, open spaces, and historic character as the defining features that make Lake Geneva unique. The Think-Tank similarly identified environmental stewardship, natural resource management, and preservation of community character as critical drivers influencing the future of the City. The Existing Conditions Report and community engagement activities highlighted the reality that future growth and development will place increasing demands on environmental systems, infrastructure, and community assets. Participants consistently expressed the belief that preserving the lake, green spaces, and historic neighborhoods is essential not only for environmental reasons but also for maintaining economic vitality, tourism appeal, and community identity. The preferred future envisions a community where growth and preservation work together rather than compete. Stewardship is therefore not simply about protecting assets; it is about actively investing in the long-term health, resilience, and attractiveness of the community. OBJECTIVE: • Across the country, tourism dependent communities with strong environmental and preservation identities are increasingly using stewardship as a competitive advantage. Residents, visitors, businesses, and investors are placing greater value on environmental quality, sustainability practices, walkable neighborhoods, and access to natural amenities. • Lake Geneva’s lakefront, parks, open spaces, and historic character represent assets that cannot easily be replicated. The future value of these assets will continue to increase as environmental quality and authenticity become more important factors in community competitiveness. Communities that proactively invest in preservation today are likely to experience stronger economic, environmental, and social outcomes in the future. Future Insights Protect and enhance the core community assets of the lake, green spaces and historic neighborhoods IMPORTANCE OF ELEVATING THE CULTURE OF PRESERVATION AND STEWARDSHIP 30 Lake Geneva Strategic Action Plan Report | July 2026 Page 32 of 207 5.4.1 | KEY ACTION AREAS The Key Action Areas for this pillar have been drawn from the Community Update, Future Summit, Focus Group discussions, and aggregate ideas shared by the community in surveys and workshops. • By 2035, Lake Geneva will strengthen its reputation as a community that values and actively protects its natural and cultural assets. The lake, green spaces, historic neighborhoods, and environmental resources will remain defining features of the community and continue to support both resident wellbeing and economic success. • Through community stewardship, strategic investments, and proactive preservation initiatives, Lake Geneva will demonstrate how growth and conservation can work together to create a sustainable future. The result will be a healthier environment, stronger community pride, and enhanced resilience for future generations. Aspirational Strategic Outcomes ACTION 4.1: Expand and support environmental and sustainability initiatives. ACTION 4.3: Boost fundraising and grant development capabilities. ACTION 4.2: Engage the community in local stewardship and preservation activities. Protecting the lake, watershed, green spaces, beaches, and aquifer requires ongoing commitment and investment. Expanding sustainability initiatives and policies can help improve water quality, reduce environmental risks, increase resilience to changing climate conditions, and preserve natural resources and green spaces for future generations. These efforts should be integrated into broader planning, development, and infrastructure decisions. One of the strongest messages from the engagement process was the community’s willingness to become active participants in protecting local assets. Community clean-up events, native planting initiatives, environmental education programs, and volunteer stewardship opportunities provide meaningful ways for residents to contribute. These activities also strengthen community pride and create stronger connections between residents and the places they value. Many preservation and stewardship projects require resources beyond what local budgets can provide. Developing stronger grant-writing capacity, cultivating partnerships, and pursuing external funding opportunities can significantly expand the City’s ability to implement environmental and preservation initiatives. Increased fundraising capacity can accelerate projects while reducing financial pressures on local taxpayers. 31 Lake Geneva Strategic Action Plan Report | July 2026 Page 33 of 207 5.4.2 | IDEAS FROM THE COMMUNITY The following are ideas for actions that emerged during the engagement process. Community Survey respondents and stakeholders were asked about their aspirations for the future of Lake Geneva, and Focus Group participants and Future Summit participants were asked for specific ideas on actions that could be taken to achieve the preferred future, ‘Lake Geneva – The Happy Place’. Below are their original ideas. “Protect what makes Lake Geneva ‘Lake Geneva.’ Put enforceable guardrails around greenspace, wildlife habitat, shoreline health, dark skies, and small-town scale, so growth doesn’t dilute identity.” - Community Survey Respondent Hillmoor and parks to focus on local activities Involve residents in clean up events at lake or parks Permanent greenspace protection – conservation easements, protected corridors, and a ‘no-net- loss’ policy for public greenspace Protect the Lake and green spaces and beach; make them more available to residents Develop Hillmoor to focus on the environmental aspects – pollinators, native plants, birds Save our lake; no more boats “Focus on creating opportunities that strengthen our community and protect our natural resources.” - Community Survey Respondent Better regulation of Lake activity; decrease number of boats Work on enhancing beauty of Lake Geneva through native plantings Get local landmarks certified (so not demolished) Create a historic tour of the area; there is much history Secure more open land Do more to educate landowners about protecting the lake Highlight the work of the Lake Geneva Conservancy Create Friends of Hillmoor conservation group for maintenance; hold events there Improve the local capacity to grow local edible, nutritious food Create new environmental and sustainability initiatives and implement them Let’s put renewable energy on our city buildings Sustainability/green energy Parks and Rec restaurants Rail to trail Bring back Native American traditions/celebrations (Big Foot) More ‘Breathing Areas’ – spaces with nothing built on them Hillmoor as a place like New York’s Central Park More expansive parks department and increase budget to fund it Increase cultural activities and environmental education Shading of bike paths Native habitat standards – require/encourage native plantings for shoreline, parks and new developments Shoreline upgrades including rain gardens, permeable surfaces and shoreline buffer restoration 32 Lake Geneva Strategic Action Plan Report | July 2026 Page 34 of 207 5.5 | PILLAR 5: ENHANCING COMMUNITY LIVABILITY AND CONNECTION Throughout the engagement process, residents consistently emphasized the importance of maintaining Lake Geneva as a community where people feel connected, informed, engaged, and proud to live. While survey results showed strong satisfaction with living in Lake Geneva, they also revealed concerns regarding communication, community cohesion, gathering spaces, transportation connectivity, and opportunities for community engagement. The Think-Tank identified community engagement, communication, social infrastructure, and sense of community as critical drivers shaping future success. The Existing Conditions Report highlighted several factors influencing livability, including aging demographics, workforce challenges, transportation limitations, and disparities in access to services. Participants repeatedly emphasized that creating a stronger sense of belonging and improving opportunities for connection are essential to sustaining a healthy year-round community. The preferred future identified through the planning process describes a vibrant living community characterized by strong social connections, active community participation, and a shared sense of purpose. This pillar directly supports that aspiration. OBJECTIVE : • Research increasingly shows that successful communities are defined not only by economic performance but also by social capital, community trust, and quality of life. Communities with strong social networks, active public spaces, and effective communication systems tend to be more resilient, adaptable, and attractive to residents and businesses. • As society becomes increasingly digital and fragmented, the importance of physical gathering spaces, civic participation, and community connection continues to grow. Future competitiveness will increasingly depend on a community’s ability to foster belonging, engagement, and quality experiences for residents of all ages. Future Insights Build on the community livability, connectivity and communication, and sense of belonging IMPORTANCE OF ENHANCING COMMUNITY LIVABILITY AND CONNECTION 33 Lake Geneva Strategic Action Plan Report | July 2026 Page 35 of 207 5.5.1 | KEY ACTION AREAS The Key Action Areas for this pillar have been drawn from the Community Update, Future Summit, Focus Group discussions, and aggregate ideas shared by the community in surveys and workshops. • By 2035, Lake Geneva will be an even more connected, engaged, and welcoming community where residents feel informed, involved, and invested in the future. Enhanced communication systems, expanded community programming, improved connectivity, and high-quality public spaces will strengthen social bonds and foster a stronger sense of belonging. • Residents of all ages will have greater opportunities to participate in community life, creating a vibrant year-round culture that supports wellbeing, civic engagement, and community resilience. The outcome will be a stronger social fabric that underpins the long-term success of the City. Aspirational Strategic Outcomes ACTION 5.1: Expand community programming in the areas of arts, recreation and culture. ACTION 5.3: I mprove walkability, bikability and connectivity. ACTION 5.2: Invest in a structured public information system. ACTION 5.4: Invest in city beautification, placemaking, parks and gathering spaces. Community programming creates opportunities for residents to connect, celebrate shared identity, and participate in community life. Expanding arts, cultural, recreational, and educational offerings can strengthen community cohesion while enhancing quality of life. These activities also support tourism, economic vitality, and resident wellbeing. A recurring theme throughout engagement activities was the desire for stronger communication and transparency. A modern public information system can improve awareness of City initiatives, encourage participation, build trust, and ensure residents remain informed about decisions affecting the community. Effective communication strengthens relationships between residents and local government. Transportation and mobility challenges extend beyond vehicle traffic. Residents identified the need for safer pedestrian routes, improved bicycle infrastructure, and stronger connections between neighborhoods and destinations. Investments in active transportation infrastructure support public health, environmental sustainability, community accessibility, and overall livability. Community members consistently highlighted the importance of public spaces that bring people together. Investments in parks, plazas, public gathering areas, beautification projects, and neighborhood identity initiatives can strengthen community pride while creating opportunities for social interaction. These investments contribute directly to the quality-of-life outcomes that residents identified as priorities throughout the planning process. 34 Lake Geneva Strategic Action Plan Report | July 2026 Page 36 of 207 5.5.2 | IDEAS FROM THE COMMUNITY The following are ideas for actions that emerged during the engagement process. Community Survey respondents and stakeholders were asked about their aspirations for the future of Lake Geneva, and Focus Group participants and Future Summit participants were asked for specific ideas on actions that could be taken to achieve the preferred future, ‘Lake Geneva – The Happy Place’. Below are their original ideas. “Explore smart city technologies to improve infrastructure and services, identify areas in local services or products that new businesses could fill to foster economic growth, continued community engagement through festivals and activities.” - Community Survey Respondent Community Center and gathering place Get realtors to more promote family environment vs. investment We need a community/City newsletter and must make sure that our local newspaper survives Decrease the number of STR by regulating number of registered STR allowed Welcome all – All contribute to Lake Geneva standard of living More ‘‘perks’ and activities “Lake Geneva is a great place to live – we should brag about it and get the word out about what a great place it is!” – Key Stakeholder Interview “In today’s world it’s important to have spaces we can go to get away from the hustle and bustle of downtown, and technology. A vacation from our everyday life, if you will.” - Community Survey Respondent Create more community activities More community events, special city nights at tourist events School families build communities Better infrastructure for walking, baby strolling, biking Ensure we have a top notch K-12 education system Disincentivize short term rentals Incentivize developers to build workforce housing Enhance broadband access Promote other industries Find new sites for developers Host events that bring the community together Locals gather for events at various businesses Local journalism strengthened and supported Increase funding for our parks Launch new beautification initiatives Improve the network of bike trails and bike lanes and walking paths Support the construction of a new YMCA Improve the quality of our residential streets; more paving Improve accessibility for pedestrians and wheelchairs throughout the city The City needs to appropriate annual funds for implementing Create a park with a splash pad, bike and walking trails, playground, and e-bikes Children’s museum and ice rink for new families Make parking free for locals and employees Connect children with our retirement community’s residents (Blue Communities) 35 Lake Geneva Strategic Action Plan Report | July 2026 Page 37 of 207 5.6 | PILLAR 6: CREATING A BALANCED COMMUNITY DEMOGRAPHIC One of the most significant findings from both the Existing Conditions Report and community engagement process was the demographic transformation occurring within Lake Geneva. The community is experiencing population growth alongside a substantial increase in median age. Residents over the age of 50 now represent nearly half of the population, while the proportion of younger residents and families has declined. Concerns regarding declining school enrollment, workforce availability, housing affordability, and long-term community sustainability were frequently raised throughout the planning process. Think-Tank participants identified demographic change as one of the most influential drivers shaping the future of Lake Geneva. Community members recognized the importance of attracting and retaining families, young professionals, workforce residents, and entrepreneurs while continuing to welcome active retirees. Participants emphasized that a healthy community requires demographic balance and opportunities for residents across all stages of life. This pillar focuses on ensuring that Lake Geneva remains a vibrant, intergenerational community capable of sustaining schools, businesses, civic organizations, and community life well into the future. OBJECTIVE : • Many destination communities throughout the United States face similar demographic challenges. Rising housing costs, aging populations, and workforce shortages are placing increasing pressure on community sustainability. Communities that successfully attract and retain younger residents tend to demonstrate stronger economic resilience, healthier labor markets, and greater long-term stability. • The preferred future identified through the Think-Tank process envisioned Lake Geneva as a thriving year-round community with strong schools, active neighborhoods, and a diverse mix of residents. Achieving this future will require coordinated efforts across housing, economic development, community engagement, and workforce initiatives. Future Insights Attract and retain year-round residents and school aged families, as well as active retirees. IMPORTANCE OF CREATING A BALANCED COMMUNITY DEMOGRAPHIC 36 Lake Geneva Strategic Action Plan Report | July 2026 Page 38 of 207 5.6.1 | KEY ACTION AREAS The Key Action Areas for this pillar have been drawn from the Community Update, Future Summit, Focus Group discussions, and aggregate ideas shared by the community in surveys • By 2035, Lake Geneva will have achieved a healthier demographic balance that supports workforce needs, educational vitality, economic competitiveness, and community sustainability. The community will attract and retain families, young professionals, entrepreneurs, and active retirees, creating a vibrant multi-generational population. • Increased economic opportunity, improved housing choices, and stronger community connections will make Lake Geneva an attractive place to live, work, and raise a family. The result will be a thriving year-round community with the human capital, leadership, and social capacity needed to support future success. ACTION 6.1: Promote Lake Geneva as a year-round community. ACTION 6.3: Strengthen community partnerships and volunteer initiatives. ACTION 6.2: Improve economic opportunities for young people and families. The City has an opportunity to expand its identity beyond tourism and retirement appeal by promoting itself as a desirable place to live, work, raise a family, and build a career. Marketing and community branding efforts should emphasize quality of life, educational opportunities, community amenities, natural assets, and economic opportunities. Positioning Lake Geneva as a year-round community can help attract new residents who contribute to long -term community vitality. Economic opportunity is one of the most important factors influencing where people choose to live. Partnerships with employers, educational institutions, workforce organizations, and regional economic development agencies can help create pathways for workforce attraction and retention. These efforts support local businesses while strengthening the community’s ability to attract younger residents and working families. Strong communities are built through relationships, participation, and civic engagement. Supporting volunteerism, community organizations, family-oriented events, and local partnerships can strengthen social connections while creating an environment that attracts and retains residents. These efforts 37 Lake Geneva Strategic Action Plan Report | July 2026 Page 39 of 207 5.6.2 | IDEAS FROM THE COMMUNITY The following are ideas for actions that emerged during the engagement process. Community Survey respondents and stakeholders were asked about their aspirations for the future of Lake Geneva, and Focus Group participants and Future Summit participants were asked for specific ideas on actions that could be taken to achieve the preferred future, ‘Lake Geneva – The Happy Place’. Below are their original ideas. DECREASED PRICE DAY IN TOWN FOR LOCALS DECREASED PRICE DAY IN TOWN FOR LOCALS “We must ensure that as our tourism economy grows, it doesn’t hollow out the resident experience. Strategic growth should prioritize infrastructure and amenities that serve year-round families just as much as weekend visitors.”- Community Survey Respondent Doing more community events Decreased price day in town for locals More activities and facilities for kids (library is great); yeah for the future museum More City connection to high school: roll-top observatory; research for website and vice versa Jobs – Have to have a reason and sustainability for a family to move to Lake Geneva Programs to promote new families “The future has to hold change. That is the nature of a future and the nature of Lake Geneva. We need to make sure everyone (not just those with financial means) is welcome to be a community member - and that their membership in this community is valued.” - Community Survey Respondent Engage real estate community to sell the community Protect core values Smaller community spaces to gather Co-op spaces to diversify commerce Development teared towards first time homeowners; more activities for children More affordable housing is key Incentives for businesses to have branches here such as ULine City needs land for expansion of housing and businesses Keep arts and drama and unique opportunities for school kids – will attract families Childcare attraction incentives Incentivize housing affordability Support other industries like healthcare, manufacturing, construction tech jobs Tout schools, safety, quality of life, sense of community More opportunities for younger people to graduate from high school and have a great reason to stay local because of the wealth opportunity Include more areas where teenagers could be like parks More opportunities to build social and career connections Extend opportunities beyond apprenticeships and working at mega corporations; provide opportunities related to performing arts – make the town interesting Community food gardens and children’s museum Quiet season programming – winter ecology, stargazing, photography, wellness retreats Accessory Dwelling Units (ADUs) where appropriate Employer partnerships for workforce housing support 38 Lake Geneva Strategic Action Plan Report | July 2026 Page 40 of 207 6.0 | DYNAMIC SYSTEMS-THINKING APPROACH The framework for action developed through the strategic planning process has identified a set of six key Strategic Pillars that will help the City of Lake Geneva pivot its trajectory towards the ‘Lake Geneva – The Happy Place ‘scenario. This framework is the culmination of engagement and input via survey, in-person events and deliberation by the focus groups. The resulting overall framework creates the basis of the roadmap to the future and the guiding vision that will inform future planning efforts by the City of Lake Geneva. Ranking of pillars based on their potential positive impact on Lake Geneva over the next five years. Scale: 1 = Lowest Impact, to 6 = Highest Impact Creating a Balanced Community Demographic Supporting Strategic Economic Diversification Enhancing Community Livability and Connection Managing Residential Development Elevating the Culture of Preservation and Stewardship Optimizing Tourism Economy Impact 39 Lake Geneva Strategic Action Plan Report | July 2026 Page 41 of 207 7.0 | TURNING STRATEGY INTO ACTION The Strategic Action Plan establishes a long-term direction for Lake Geneva and identifies six Strategic Pillars that will help guide decision-making, investments, partnerships, and community priorities over the coming years. While the Strategic Pillars identify what the community wants to achieve, successful implementation will depend on the City’s ability to align governance, operations, resources, and partnerships to deliver meaningful outcomes. • Governance as a Catalyst - The City’s governance structure should serve as a facilitating framework that helps coordinate activities across departments, align resources, remove barriers to implementation, and maintain focus on long-term outcomes. This may require better aligning committees to address priorities of the Strategic Action Plan. • Operational Excellence and Modern Governance - The City should continue to modernize operational systems, improve service delivery, and strengthen organizational effectiveness. This includes leveraging technology and data systems, improving transparency and public communications, modernizing policy development processes, and ensuring staff capacity aligns with strategic priorities. • Fiscal Sustainability and Resource Alignment - Achieving the aspirations outlined in this Strategic Action Plan will require careful alignment of financial resources with community priorities. The City should continue to strengthen long-term financial planning by linking operating budgets, capital investments and improvement plans, infrastructure priorities, and external funding opportunities to the Strategic Pillars. • Leadership, Collaboration and Community Partnerships - Many of the issues identified through this planning process cannot be solved by the City acting alone. Implementation will require a collaborative approach that engages regional organizations, educational institutions, business leaders, County, tourism partners, community organizations, and residents. The City can play an important convening role by bringing stakeholders together around shared priorities, facilitating dialogue, and helping coordinate action. • Accountability and Measuring Progress- To maintain momentum and build public confidence, implementation should be supported by a clear accountability framework. The City should establish performance measures and progress indicators that align with each Strategic Pillar and regularly communicate progress to residents. The Strategic Action Plan should be viewed as a living framework that evolves over time while maintaining focus on the long-term vision established through the community engagement process. • From a Governance perspective, it is recommended that Council restructure the length of Alder terms. The norm is trending more long-year term, to provide more continuity and stability. • This work could also include reassessing the form of government, and consideration of moving to a Council – Manager form of Government. • Continue the transition to an appointed City Attorney rather than an elected position. Future Governance Insights 40 Lake Geneva Strategic Action Plan Report | July 2026 Page 42 of 207 8.0 | PRIORITIZATION OF ACTIONS Priori%za%on of Ac%ons – All Data The 22 ac(ons below were priori(zed against ‘Rela(ve Importance of Ac(ons,’ ‘Urgency in Implemen(ng the Ac(ons,’ ‘Boldness in Implemen(ng the Ac(ons,’ and ‘Rela(ve Return on Investment of Each Ac(on.’ The darker the color, the higher the average score. This provides a way to sort the highest priority ac(ons. The Priori(za(on Survey was taken by City Staff and all Common Council Members. Scale: Low (0-6.9), Medium (7.0-7.9), High (8.0-10.0), ( = Priority Action) Pillar Ac)on Importance Urgency Boldness Investment Pillar 1: Managing Residen(al Development 1.1 Collaborate with the County to implement a city-wide housing strategy. 8.1 7.6 7.3 6.9 1.2 Incorporate placemaking and design standards into future residential development. 7.7 6.8 7.2 6.5 1.3 Refine zoning ordinances and development policies. 8.2 7.6 7.3 7.2 1.4 Advocate for greater local control over short- term rentals and housing regulations. 8.4 7.5 7.8 7.3 Pillar 2: Suppor(ng Strategic Economic Diversifica(on 2.1 Create a targeted economic diversification strategy. 7.1 6.7 7.0 6.6 2.2 Develop more small business-friendly policies and processes. 7.6 7.1 6.9 6.6 2.3 Support county and regional workforce development initiatives. 7.8 7.2 7.2 6.6 2.4 Evaluate the feasibility of a co-working and innovation hub. 6.3 5.8 6.1 5.7 Pillar 3: Balancing the Tourism Economy Impact of the 3.1 Transition toward a sustainable tourism destination management approach. 7.1 6.3 7.0 6.7 3.2 Support tourism events that benefit both residents and visitors. 7.5 6.6 6.5 6.4 3.3 Develop and implement traffic mitigation plans. 8.2 8.2 7.6 7.6 3.4 Create a comprehensive parking and mobility strategy. 8.7 8.3 8.2 8.1 Pillar 4: Eleva(ng the Culture of Preserva(on and Stewardship 4.1 Expand and support environmental and sustainability initiatives. 8.8 8.2 8.2 8.3 4.2 Engage the community in stewardship and preservation activities. 7.8 7.0 7.2 6.9 4.3 Boost fundraising and grant development capacity. 7.8 7.2 7.3 7.2 Pillar 5: Enhancing Community Livability and Connec(on 5.1 Expand community programming in arts, recreation, and culture. 7.6 6.7 7.3 6.9 5.2 Invest in a structured public information system. 8.1 7.7 7.7 7.6 5.3 Improve walkability, bikability, and connectivity. 8.6 7.8 7.7 8.1 5.4 Invest in beautification, placemaking, parks, and gathering spaces. 7.7 7.3 7.5 7.5 Pillar 6: Crea(ng a Balanced Community Demographic 6.1 Promote Lake Geneva as a year-round community. 8.1 7.2 7.7 7.2 6.2 Improve economic opportunities for young people and families. 8.3 7.6 7.8 6.9 6.3 Strengthen community partnerships and volunteer initiatives. 7.3 6.6 7.7 6.6 41 Lake Geneva Strategic Action Plan Report | July 2026 Page 43 of 207 9.0 | NEXT STEPS – ROADMAP TO THE FUTURE The findings from this planning process can be used to help inform future priorities for the City and the Common Council. Over the coming years, this will help shape City goals and objectives and guide new investments and planning decisions. The Strategic Planning process was designed to identify priority focus areas and actions that are important to the community over the next five years. It has successfully accomplished this aim. Some of the ways this planning framework can be used over the coming years will include: • Identifying new initiatives and focus areas for City staff and Council members’ attention and deliberation. • Informing future planning decisions and helping to refine planning priorities, guidelines, and approaches. • Guiding future Common Council goals, objectives, and informing investments and budget priorities. • Reframing the role of tourism and its impact and importance to the community. Community members have identified that they have appetite and interest in bold and innovative solutions on a number of high impact areas that are seen as urgent to address. The investment in this first ever Strategic Action Plan for the City of Lake Geneva is a bold commitment to the future and to the community. Community members have shown a healthy appetite for well-managed change going forward. This is the first step toward the preferred future, ‘Lake Geneva – The Happy Place,’ that will guide the City’s future planning efforts. “My hope for this process is that we move forward with a clear, shared trajectory for what Lake Geneva can be. By focusing on community-wide synergy, we can bridge the gap between our historic legacy and our future potential. When our residents feel heard and our goals a realigned, we create a plan that isn’t just a document on a shelf, but a living roadmap for a thriving, unified community” -Community Survey Respondent 42Lake Geneva Strategic Action Plan Report | July 2026 Page 44 of 207 10.0 | ACKNOWLEDGEMENTS Community members have engaged in this visioning and planning process with great enthusiasm. Their passion and interest have ensured discussions are open, thoughtful, and reflective of the myriad of perspectives that exist within Lake Geneva. This dedication is also reflective of the deep commitment participants have to the future of the City. We would like to thank The Riviera for hosting the first Session of the Think-Tank on January 8, 2026, as well as the Future Summit on March 11. We would also like to thank the Lake Geneva Middle School for allowing us to use the cafeteria for the second session of the Think-Tank on January 10, 2026. Additionally, our appreciation is extended to the Common Council Members, and in particular to Mayor Todd Krause, City Administrator David De Angelis, Building Inspector and Zoning Administrator Renee Hanlon, and Chris Bennett, Assistant City Administrator, who met on a weekly basis with the Future iQ project team to help guide this project. Their time and dedication are greatly appreciated. LAKE GENEVA COMMON COUNCIL District 1 JaNelle Powers Sherri Ames District 2 Linda Frame Mary Jo Fesenmaier District 3 Brian Smith Joel Holland District 4 Cathy Stoodley Cindy Yager 43Lake Geneva Strategic Action Plan Report | July 2026 Page 45 of 207 11.0 | FOR MORE INFORMATION For more information on the Jasper comprehensive planning process, please contact: RENEE HANLON Building Inspector and Zoning Administrator, City of Lake Geneva 626 Geneva Street Lake Geneva, WI 53147 262-248-3911 bzadmin@cityoflakegeneva.gov DAVID DE ANGELIS City Administrator, City of Lake Geneva 626 Geneva Street Lake Geneva, WI 53147 262-248-3673 cityadmin@cityoflakegeneva.gov CHRIS BENNETT , MSM, CPM Assistant City Administrator City of Lake Geneva 626 Geneva Street Lake Geneva, WI 53147 262-248-9465 cityadmin@cityoflakegeneva.gov 44Lake Geneva Strategic Action Plan Report | July 2026 Page 46 of 207 12.0 | ABOUT FUTURE IQ Future iQ specializes in applying innovative tools and approaches to assist municipalities, organizations, regions and industries shape their economic and community futures. With nearly two decades of experience, the company has a global clientele spanning three continents. To learn more about Future iQ, and our recent projects visit www.future-iq.com or by email at info@future-iq.com. DAVID BEURLE HEATHER BRANIGIN WAL TER R. PAIXÃO-CÔRTES TERRI MOLL Workshops, Reports, and Data Visualization prepared by: Please stay connected to the Lake Geneva Strategic Action Plan project at: https://lab2.future-iq.com/lake-geneva-sap/ 45Lake Geneva Strategic Action Plan Report | July 2026 Page 47 of 207 STRATEGIC A C TION PLA N CITY OF LAKE GENEVA, WI STRATEGIC ACTION PLAN REPORT WISCONSIN, USA JULY 2026 LAKE GENEVA Page 48 of 207 Agenda Memo 09/09/2026 3:57 PM (CDT) Agenda Memo Review and Approval Procedure 1. Purpose This procedure governs how agenda memos move from initial drafting through committee recommendation and final Council approval. It applies to all agenda memos submitted by City staff or a designated contractor. 2. Overview: Two Phases The workflow runs in two phases: Phase 1 — Committee Level. Department Head submission to City Attorney (purpose dependent), and City Administrator review, and ends with the item going through the required committee(s). Phase 2 — Council Level. Begins once committee review is complete. The Department Head submits a truncated form incorporating any changes, which goes through City Attorney (purpose dependent) and City Administrator review before the item is finalized for the Council agenda. Select the Appropriate Meeting Level for Your Item Council Committee Outcome Other You selected "Other", please explain: City Administrator's Update and Report - no action needed. What Occurred at the Committee Meeting AGENDA COMMENTS All of my agenda comments are on the memo forms. UPDATES: 1. The County Highway H project phase 4 is starting this week with traffic changes continuing with curb and sidewalk and base course paving work. The schedule has been extended to October 3rd. 2. Highway 50 reconstruction land acquisition is continuing, and we are continuing to work with DOT on some follow-up items. Encroachment discussion continues with property owners. 3. The agenda memo format continues to be a work in progress as we continue to modify the workflow and the form. 4. The flashing beacons are completed at the school, and we are in the process of closing out that project and will be billing the school district for their 50%. 5. We have sent the City’s demand letter and detailed final accounting of assets to be split to GLLEA for their review and payment. The total amount, as outlined in the previously provided documents, is $59,643.20. Agenda Item Wording City Administrator Update and Report Page 1/1 Page 49 of 207 CITY OF LAKE GENEVA Comptroller's Report — Budget vs. Actual Period End June 30, 2026 (50%) Target for Budget Executive Summary Through June, the City's General Fund shows year-to-date revenue of $7,310,199 (36.9% of the $19,796,853 budget) against expenditures of $11,498,536 (57.8% of the $19,885,590 budget), with expenditures outpacing revenues. General Fund expenditures running above the 50% mid-year benchmark reflect payroll timing rather than overspending: through June, the City has processed 14 of 26 payroll periods, and with payroll representing the majority of General Fund spending, that extra pay period accounts for the gap above 50%. On the revenue side, General Fund collections at 36.9% of the budget are expected to continue trailing through the end of the fiscal year, as Lakefront and Parking Transfers are completed at year -end. Therefore, the General Fund revenue is not expected to close this gap until those year-end transfers are recorded. Property tax collections, which are posted at the end of August according to the County settlement schedule, further compound this effect — only 45.6% of the $6,293,229 general property tax levy had been recorded as of June. Approximately $5.5 million of the total budgeted General Fund revenue remains unrecorded. ● The mirror image appears in the Lakefront and Parking Funds now: Lakefront revenue is at 80.0% of budget with expenditures at only 29.6%, and Parking revenue is at 64.9% with expenditures at only 14.8% both reflecting that their transfer-out to the General Fund has not yet occurred and won't until year -end. Excluding those year-end mechanics, departmental expenditures are tracking closely to or modestly ahead of the 50% pacing benchmark, with Police (55.9%), Fire (58.5%), and Street Department (58.9%) all within a normal range for mid -year. All Funds Summary Revenue — Actual vs. Budget Fund Actual Budget Variance % of Budget General Fund 7,310,199 19,796,853 12,486,654 36.9% Debt Service Fund 2,754,186 3,010,247 256,061 91.5% Lakefront Fund 1,418,334 1,772,235 353,901 80.0% Parking Fund 2,447,483 3,771,800 1,324,317 64.9% Capital Projects Fund 230,147 4,633,457 4,403,310 5.0% Impact Fees Fund 206,084 185,000 (21,084) 111.4% Tourism Fund 542,715 1,684,655 1,141,940 32.2% Cemetery Fund 226,697 364,721 138,024 62.2% Equipment Replacement Fund 615,870 2,169,001 1,553,131 28.4% Library Fund 916,532 1,327,602 411,070 69.0% Total — All Funds 16,668,247 38,715,571 22,047,324 43.1% Expenditures — Actual vs. Budget Fund Actual Budget Variance % of Budget General Fund 11,498,536 19,885,590 8,387,054 57.8% Debt Service Fund 2,629,089 2,986,247 357,158 88.0% Lakefront Fund 532,240 1,796,767 1,264,527 29.6% Parking Fund 548,489 3,696,800 3,148,311 14.8% Capital Projects Fund 1,938,700 4,633,457 2,694,757 41.8% Impact Fees Fund 0 0 0 0.0% Tourism Fund 699,607 1,684,655 985,048 41.5% Cemetery Fund 184,448 369,720 185,272 49.9% Equipment Replacement Fund 1,133,868 2,169,001 1,035,133 52.3% Library Fund 872,261 1,327,602 455,341 65.7% Total — All Funds 20,037,237 38,549,839 18,512,601 52.0% Page 50 of 207 Highlights ● Storm Expenditures (General Government): $142,854 spent against no budgeted appropriation — this is a tracking account for storm response/cleanup costs; expenditures will be submitted to the State for 70% reimbursement. ● 2% Fire Dues Expenses: $46,671, a direct offset to Fire Dues from State revenue ($101,999 actual vs. $98,250 budget, 103.8%), not an unbudgeted cost. ● Workers' Compensation (Insurance): $208,199 actual vs. $159,921 budget (130.2 %); $48,278 over budget has not been reallocated to other departments. ● Strategic Plan (City Administrator): $23,223 actual vs. $10,000 budget (232.2%), which will be part of the year -end budget amendment that council approved to cover the additional cost. ● State Personal Property Aid: $122,987 received vs. $24,260 budget (507.0 %). This is due to the state eliminating the personal property tax, which ended in 2024, and to the state helping offset the resulting revenue loss. This amount will fluctuate each year, making it difficult to budget an exact amount. ● Room Tax revenue for Marketplace Providers reached $234,705, exceeding the budget of $185,000 by 26.9%. This upward trend is expected to accelerate during the summer months. ● The Capital Projects Fund is in its final year, and all but $100,000 needs to be used. We are currently on track to use all the funding by year-end. Page 51 of 207 Institution Account Name Balances Institution Account Name Balances Cash on Hand Cash Drawer-Change Bank 248.26 General Fund Cash Drawer-Change Bank 248.26 Municipal Court-Petty Cash 60.00 General Checking-shared cash 357,977.70 Police-Petty Cash 150.00 Donations Checking 44,658.23 Police-Cash Drawer 175.00 Credit Card Account 8,771.11 Police-Bond Change Fund 500.00 Stripe Account 35,857.22 Launch Ramp Change Fund 100.00 Investment Pool #1 - General 13,203,950.82 Parking Dept Petty Cash 100.00 Investment Pool #4 - Tax 3,510.65 Library-Petty Cash 350.00 Investment Pool #7 - Parks 56,139.03 Tax-Petty Cash - Municipal Court-Petty Cash 60.00 1,683.26 Police-Petty Cash 150.00 Police-Cash Drawer 175.00 Police-Bond-Change Fund 500.00 First National Bank General Fund Checking 357,977.70 13,711,998.02 Donations Checking 44,658.23 Credit Card Account 8,771.11 Debt Service LGIP #12-Debt Service 374,919.18 Certified Payment Checking 35,857.22 Pershing-Debt Svc 2024 GO Notes 49,191.63 Library Checking 71,598.60 Tax Checking Account 33,085.19 424,110.81 Parking Fund Checking 23,755.82 575,703.87 Lakefront Launch Ramp Change Fund 100.00 100.00 Local Government Investment Pool Investment Pool #1-General 13,203,950.82 Parking Parking Fund Checking 23,755.82 Investment Pool #3-2021 GO Notes-2021B 180,261.58 Parking-Petty Cash 100.00 Investment Pool #4-Treasurer 3,510.65 23,855.82 Investment Pool #5 - Park Impact Fees 92,374.28 Investment Pool #6 - Library Special Projects 557,892.05 Capital Projects Investment Pool #11 - Capital Projects 117.32 Investment Pool #7 - Parks 56,139.03 Investment Pool #3-2021 GO Notes-2021B 180,261.58 Investment Pool #8 - Equip Replacement 631,780.61 Investment Pool #13 GO Bonds 2022A 116.32 Investment Pool #11 - Capital Projects 117.32 Pershing-2024 GO Notes 3,778,814.86 Investment Pool #12 - Debt Service 374,919.18 3,959,310.08 Investment Pool #13 - GO Bonds 2022A 116.32 Investment Pool #14-Library Impact Fees 116,843.72 Impact Fees Investment Pool #5 - Park Impact Fees 92,374.28 Investment Pool #15-DPW Impact Fees 666,922.41 Investment Pool #14-Library Impact Fees 116,843.72 15,884,827.97 Investment Pool #15-DPW Impact Fees 666,922.41 876,140.41 Cemetery Edward Jones Cemetery Perpetual Care 993,427.22 Perpetual Care Cemetery Pepetual Care-Edward Jones 993,427.22 Library Special Projects 232.39 Library Designated Youth Account 30,640.16 Equip Replacement Investment Pool #8 - Equipment Replacement 631,780.61 Library Steffgen Account 95,067.80 Library Foundation Account 279.72 Tax Agency Fund Tax-Petty Cash - 1,119,647.29 Tax Checking Account 33,085.19 33,085.19 Fidelity Investments Investments-Swanson Fund 185,320.47 185,320.47 Library Operating Library-Petty Cash 350.00 Library Investments Investment Pool #6 - Library Special Projects 557,892.05 Pershing Solutions Debt Svc 2024 GO Notes 49,191.63 Library Donations 71,598.60 Capital-2024 GO Notes 3,778,814.86 Investments-Edward Jones 232.39 3,828,006.49 Investments-Swanson Fund 185,320.47 Library Designated Youth Account 30,640.16 Library Steffgen Account 95,067.80 Library Foundation Account 279.72 941,031.19 Total Cash and Investments 21,595,189.35 Total Cash and Investments 21,595,189.35 CITY OF LAKE GENEVA TREASURER'S REPORT - BALANCES BY INSTITUTION 6/30/2026 CITY OF LAKE GENEVA TREASURER'S REPORT - BALANCES BY FUND 6/30/2026 Page 52 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 1 Period: 06/26 Aug 13, 2026 12:13PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget GENERAL FUND GENERAL FUND GENERAL FUND 11-00-00-41110 GENERAL PROPERTY TAXES .00 2,868,164.68 6,293,229.00 3,425,064.32 45.58 11-00-00-41130 OMITTED & MISC TAX REVENUE .00 5,897.62 18,328.00 12,430.38 32.18 11-00-00-41140 MOBILE HOME PARK FEES 320.57 2,396.29 4,000.00 1,603.71 59.91 11-00-00-41160 USE VALUE CONVERSION TAX .00 .00 .00 .00 .00 11-00-00-41210 ROOM TAX 148,031.24- 237,881.31 525,000.00 287,118.69 45.31 11-00-00-41212 ROOM TAX-MARKETPLACE PROVIDE 219,427.83- 234,705.08 185,000.00 49,705.08- 126.87 11-00-00-41220 SALES TAX DISCOUNT 133.59 1,079.88 1,500.00 420.12 71.99 11-00-00-41310 TAXES FROM WATER UTILITY 20,561.11 143,927.77 275,000.00 131,072.23 52.34 11-00-00-41800 INT & PENALTY ON TAXES .00 12.53 500.00 487.47 2.51 11-00-00-41810 ROOM TAX LATE FEES .00 .00 .00 .00 .00 11-00-00-41820 ROOM TAX INTEREST .00 .00 .00 .00 .00 11-00-00-42630 SPEC ASSMTS-ROADS .00 .00 .00 .00 .00 11-00-00-42640 SPEC ASSMTS-SIDEWALKS .00 .00 6,505.00 6,505.00 .00 11-00-00-43400 MUNICIPAL RECYCLING GRANT 23,856.37 23,856.37 23,857.00 .63 100.00 11-00-00-43410 STATE SHARED REVENUE .00 51,643.08 344,287.00 292,643.92 15.00 11-00-00-43430 EXPENDITURE RESTRAINT PROGRA .00 .00 .00 .00 .00 11-00-00-43530 STATE AID FOR HIGHWAYS .00 708,724.53 945,483.00 236,758.47 74.96 11-00-00-43540 OTHER STATE GRANTS .00 .00 .00 .00 .00 11-00-00-43600 PYMT MUNI SERVICES-CONSERVATN .00 5,008.05 5,006.00 2.05- 100.04 11-00-00-43610 STATE COMPUTER AID .00 19,204.41 19,204.00 .41- 100.00 11-00-00-43612 STATE PERSONAL PROPERTY AID .00 122,986.51 24,260.00 98,726.51- 506.95 11-00-00-43615 VIDEO SERVICE PROVIDER AID .00 26,741.28 26,741.00 .28- 100.00 11-00-00-43620 AIDS IN LIEU OF TAXES-PILOT .00 10,940.56 10,941.00 .44 100.00 11-00-00-43695 OTHER FEDERAL AIDS .00 .00 .00 .00 .00 11-00-00-44100 LIQUOR & MALT BEVERAGE LICENSE 22,190.00 58,554.50 38,000.00 20,554.50- 154.09 11-00-00-44110 OPERATOR LICENSES 8,655.00 25,310.00 22,000.00 3,310.00- 115.05 11-00-00-44120 BUS LIC-CIG,TAXI,AMUSE,BILLARD 4,135.00 15,180.00 20,000.00 4,820.00 75.90 11-00-00-44130 PERMITS- SELL,CAFE,ROOM,MASSAG 2,350.00 8,040.00 9,000.00 960.00 89.33 11-00-00-44140 PERMITS-SHORT-TERM RENTALS .00 .00 .00 .00 .00 11-00-00-44150 CABLE TV FRANCHISE FEES 10.00 22,521.74 105,000.00 82,478.26 21.45 11-00-00-44200 NONBUS LIC-DOGS/CATS 120.00 1,540.00 1,500.00 40.00- 102.67 11-00-00-44250 OTHER LICENSES $ FEES-WEIGHTS 510.00 2,015.00 6,000.00 3,985.00 33.58 11-00-00-44900 WORK PERMITS .00 .00 .00 .00 .00 11-00-00-44950 OTHER PERMITS- PARADES,BANNER 50.00 319.00 .00 319.00- .00 11-00-00-45100 ANNEXATION FILING FEES .00 .00 .00 .00 .00 11-00-00-46000 CASH DRAWER OVERAGES/UNDERA .00 .00 .00 .00 .00 11-00-00-46100 GENERAL GOV'T MISC REVENUE 123.70 6,099.68 2,000.00 4,099.68- 304.98 11-00-00-46110 SPECIAL ASSMT LETTERS FEES 1,050.00 7,765.00 10,000.00 2,235.00 77.65 11-00-00-46900 MISCELLANEOUS SALES .00 .00 .00 .00 .00 11-00-00-47300 DONATIONS .00 900.00 .00 900.00- .00 11-00-00-47350 GOAT SPONSORSHIP .00 .00 .00 .00 .00 11-00-00-47400 DONATIONS-FIRST RESPOND FUND .00 .00 .00 .00 .00 11-00-00-47450 MEMORIAL BRICKS 568.72 8,248.98 6,000.00 2,248.98- 137.48 11-00-00-47900 INTDEPART CHGS FOR SVC UTILITY .00 .00 .00 .00 .00 11-00-00-48110 INTEREST INCOME 23,864.80 172,544.99 300,627.00 128,082.01 57.40 11-00-00-48130 INTEREST ON SPECIAL ASSESSMENT .00 18.00 2,000.00 1,982.00 .90 11-00-00-48350 ROOM RENTAL FEES .00 1.00 .00 1.00- .00 11-00-00-48400 INSURANCE REIMBURSEMENTS .00 8,000.00 20,000.00 12,000.00 40.00 11-00-00-48450 INSURANCE REBATE-LEAGUE .00 6,843.00 7,500.00 657.00 91.24 11-00-00-48500 MISC. REVENUE .00 .00 .00 .00 .00 11-00-00-48510 OTHER PARK DONATIONS .00 .00 .00 .00 .00 11-00-00-49100 APPL.PRIOR YRS APPROPRIATION .00 .00 1,979,685.00 1,979,685.00 .00 Page 53 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 2 Period: 06/26 Aug 13, 2026 12:13PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget 11-00-00-49300 TRANSFER FROM LAKEFRONT .00 .00 771,534.00 771,534.00 .00 11-00-00-49500 TRANSFER FROM PARKING FUND .00 .00 2,767,318.00 2,767,318.00 .00 Total GENERAL FUND: 258,960.21- 4,807,070.84 14,777,005.00 9,969,934.16 32.53 Total GENERAL FUND: 258,960.21- 4,807,070.84 14,777,005.00 9,969,934.16 32.53 GENERAL GOVERNMENT GENERAL GOVERNMENT 11-10-00-51330 LIFE INSURANCE POLICY FEES 330.58 2,000.63 3,300.00 1,299.37 60.63 11-10-00-51390 STAFF APPRECIATION .00 6,970.55- 5,500.00 12,470.55 126.74- 11-10-00-51395 CUSTOMER SERVICE TRAINING .00 .00 .00 .00 .00 11-10-00-51400 CYBER SECURITY TRAINING .00 .00 1,000.00 1,000.00 .00 11-10-00-51500 OTHER PROFESSIONAL SERVICES .00 .00 .00 .00 .00 11-10-00-51540 UNEMPLOYMENT COMPENSATION .00 .00 10,000.00 10,000.00 .00 11-10-00-52450 EXPENSES SUBJECT TO INS CLAIM .00 .00 7,500.00 7,500.00 .00 11-10-00-53140 OFFICIAL PUBLICATIONS & NOTICE 782.01 .00 .00 .00 .00 11-10-00-53150 PUBLICATION FEES REIMBURSABLE .00 .00 .00 .00 .00 11-10-00-53160 RECORDING FEES 30.00 90.00 .00 90.00- .00 11-10-00-53980 BANK CHARGES .00 159.20 500.00 340.80 31.84 11-10-00-53990 GENERAL GOV'T MISC EXPENSES .00 .00 .00 .00 .00 11-10-00-55000 COVID-19 EXPENDITURES .00 .00 .00 .00 .00 11-10-00-57400 PERSONAL PROPERTY WRITEOFFS .00 .00 .00 .00 .00 11-10-00-57410 ILLEGAL TAXES & REFUNDS .00 .00 .00 .00 .00 11-10-00-57430 A/R WRITE-OFFS .00 .00 .00 .00 .00 11-10-00-57800 CONTINGENCY ACCOUNT .00 2,500.00 50,000.00 47,500.00 5.00 11-10-00-58000 STORM EXPENDITURES .00 142,853.92 .00 142,853.92- .00 11-10-00-59350 TRANSFER TO TOURISM .00 .00 .00 .00 .00 11-10-00-59400 TRANSFER TO CAPITAL FUND .00 .00 .00 .00 .00 11-10-00-59500 TRANSFER TO LIBRARY FUND .00 .00 282,443.00 282,443.00 .00 11-10-00-59600 TRANSFER TO EQUIP REPLACEMENT .00 .00 .00 .00 .00 Total GENERAL GOVERNMENT: 1,142.59 140,633.20 360,243.00 219,609.80 39.04 INSURANCE 11-10-10-55090 INS REIMB-OTHER DEPTS .00 .00 112,950.00- 112,950.00- .00 11-10-10-55120 GENERAL LIABILITY INSURANCE .00 180,583.01 248,026.00 67,442.99 72.81 11-10-10-55130 BOILER & MACHINERY INS .00 568.80 1,700.00 1,131.20 33.46 11-10-10-55160 WORKERS COMPENSATION 8,502.00- 208,199.25 159,921.00 48,278.25- 130.19 Total INSURANCE: 8,502.00- 389,351.06 296,697.00 92,654.06- 131.23 HEALTH INSURANCE 11-10-20-51110 HEALTH & DENTAL REIMBURSABLE 2,513.44- 20,117.43- 42,057.00- 21,939.57- 47.83 11-10-20-51320 HEALTH AND DENTAL ADMIN CHGS 3,610.30 25,321.59 38,000.00 12,678.41 66.64 11-10-20-51335 EBC/DIFFERENCE CARD CLAIMS .00 142,370.46 177,726.00 35,355.54 80.11 11-10-20-51337 RETIREE HEALTH INS PREMIUMS .00 56,527.45 140,000.00 83,472.55 40.38 11-10-20-51350 EAP PROGRAM .00 937.50 3,875.00 2,937.50 24.19 Total HEALTH INSURANCE: 1,096.86 205,039.57 317,544.00 112,504.43 64.57 Total GENERAL GOVERNMENT: 6,262.55- 735,023.83 974,484.00 239,460.17 75.43 COMMON COUNCIL COMMON COUNCIL 11-11-00-51140 COUNCIL SALARIES 3,200.00 24,000.00 41,622.00 17,622.00 57.66 Page 54 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 3 Period: 06/26 Aug 13, 2026 12:13PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget 11-11-00-51200 PART TIME WAGES .00 .00 .00 .00 .00 11-11-00-51520 COUNCIL SOCIAL SECURITY 244.80 1,836.00 3,184.00 1,348.00 57.66 11-11-00-52140 VIDEOTAPING EXPENSES .00 .00 .00 .00 .00 11-11-00-53200 COUNCIL WIS LEAGUE MEMBERSHIP .00 7,450.67 7,451.00 .33 100.00 11-11-00-53310 COUNCIL MEALS & LODGING .00 .00 500.00 500.00 .00 11-11-00-53320 COUNCIL CONFERENCES & SCHOOL .00 .00 500.00 500.00 .00 11-11-00-53990 COUNCIL MISCELLANEOUS EXPENSE .00 21.12 750.00 728.88 2.82 Total COMMON COUNCIL: 3,444.80 33,307.79 54,007.00 20,699.21 61.67 Total COMMON COUNCIL: 3,444.80 33,307.79 54,007.00 20,699.21 61.67 MUNICIPAL COURT MUNICIPAL COURT 11-12-00-45100 COURT PENALTIES & FINES 2,775.30- 55,227.93 170,000.00 114,772.07 32.49 11-12-00-45120 CIRCUIT COURT FORFEITURES 218.79 770.47 .00 770.47- .00 11-12-00-45130 PARKING CITATION COLLECTIONS .00 11,666.30 23,000.00 11,333.70 50.72 11-12-00-45140 COURT CITATION COLLECTN-STARK .00 86.50 100.00 13.50 86.50 11-12-00-46400 REIMBURSEMENTS BY DEFENDANTS .00 996.06 1,800.00 803.94 55.34 Total MUNICIPAL COURT: 2,556.51- 68,747.26 194,900.00 126,152.74 35.27 MUNICIPAL COURT 11-12-00-51140 MUNICIPAL COURT JUDGE WAGES 1,216.08 9,120.60 16,584.00 7,463.40 55.00 11-12-00-51200 MUNICIPAL COURT WAGES-CLERK 5,321.60 40,044.80 74,672.00 34,627.20 53.63 11-12-00-51220 MUNICIPAL COURT WAGES-PT 1,845.53 13,108.65 32,230.00 19,121.35 40.67 11-12-00-51250 MUNICIPAL CT OVERTIME 349.23 1,102.56 2,000.00 897.44 55.13 11-12-00-51340 MUNICIPAL CT LIFE INSURANCE 37.51 266.91 390.00 123.09 68.44 11-12-00-51345 MUNICIPAL CT HEALTH INSURANCE 1,944.41 13,610.87 27,948.00 14,337.13 48.70 11-12-00-51350 MUNICIPAL CT DENTAL INSURANCE 128.46 899.22 1,100.00 200.78 81.75 11-12-00-51355 MUNICIPAL CT VISION INSURANCE 5.71 39.97 69.00 29.03 57.93 11-12-00-51360 MUNICIPAL CT RETIREMENT FUND 408.30 2,962.63 5,493.00 2,530.37 53.93 11-12-00-51370 MUNICIPAL CT DISABILITY INS 13.25 92.75 159.00 66.25 58.33 11-12-00-51520 MUNICIPAL CT SOCIAL SECURITY 635.02 4,613.72 9,511.00 4,897.28 48.51 11-12-00-52140 COLLECTION FEES .00 375.00 1,000.00 625.00 37.50 11-12-00-52210 MUNICIPAL CT TELEPHONE 101.46 695.63 1,200.00 504.37 57.97 11-12-00-52900 CARE OF PRISONERS .00 220.00 2,500.00 2,280.00 8.80 11-12-00-53100 MUNICIPAL CT OFFICE SUPPLIES .00 769.56 1,700.00 930.44 45.27 11-12-00-53120 POSTAGE-MUNICIPAL COURT .00 523.33 2,000.00 1,476.67 26.17 11-12-00-53240 DUES, BOOKS, PUBLICATIONS .00 1,060.00 1,600.00 540.00 66.25 11-12-00-53300 MUNICIPAL CT TRAVEL-MILEAGE .00 60.90 1,000.00 939.10 6.09 11-12-00-53310 MUN CT-MEALS & LODGING .00 298.31 1,500.00 1,201.69 19.89 11-12-00-53320 MUN CT CONFERENCES & SCHOOL .00 .00 2,500.00 2,500.00 .00 11-12-00-53610 EQUIPMENT MAINT SERVICE COSTS .00 11,682.86 8,700.00 2,982.86- 134.29 11-12-00-53810 MUNICIPAL COURT OPERATIONS .00 1,460.50 500.00 960.50- 292.10 11-12-00-53990 MUNICIPAL CT MISCELLANEOUS EXP .00 .00 500.00 500.00 .00 Total MUNICIPAL COURT: 12,006.56 103,008.77 194,856.00 91,847.23 52.86 Total MUNICIPAL COURT: 9,450.05 171,756.03 389,756.00 217,999.97 44.07 CITY ATTORNEY CITY ATTORNEY 11-13-00-51130 CITY ATTORNEY SALARY 6,334.38 47,507.85 90,929.00 43,421.15 52.25 11-13-00-51300 CITY ATTORNEY OFFICE SUPPLIES .00 .00 1,000.00 1,000.00 .00 11-13-00-51340 CITY ATTORNEY LIFE INSURANCE .00 .00 .00 .00 .00 Page 55 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 4 Period: 06/26 Aug 13, 2026 12:13PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget 11-13-00-51360 CITY ATTORNEY RETIREMENT FUND 456.08 3,420.60 6,547.00 3,126.40 52.25 11-13-00-51520 CITY ATTORNEY SOCIAL SECURITY 484.56 3,634.20 6,956.00 3,321.80 52.25 11-13-00-53100 CITY ATTORNEY OFFICE SUPPLIES 87.85 732.79 1,000.00 267.21 73.28 11-13-00-53240 DUES, BOOKS, PUBLICATIONS .00 .00 2,100.00 2,100.00 .00 11-13-00-53310 CITY ATTORNEY MEALS & LODGING .00 .00 1,000.00 1,000.00 .00 11-13-00-53320 CITY ATTORNEY SCHOOL/CONFER .00 .00 325.00 325.00 .00 11-13-00-53990 CITY ATTORNEY MISC EXPENSES .00 .00 300.00 300.00 .00 Total CITY ATTORNEY: 7,362.87 55,295.44 110,157.00 54,861.56 50.20 OUTSIDE ATTORNEYS EXPENDITURES 11-13-10-52140 OUTSIDE ATTORNEYS FEES 7,565.50 23,478.59 100,000.00 76,521.41 23.48 Total OUTSIDE ATTORNEYS EXPENDITURES: 7,565.50 23,478.59 100,000.00 76,521.41 23.48 Total CITY ATTORNEY: 14,928.37 78,774.03 210,157.00 131,382.97 37.48 GENERAL ADMINISTRATION MAYOR 11-14-10-51140 MAYOR SALARY 600.00 4,500.00 7,800.00 3,300.00 57.69 11-14-10-51520 MAYOR SOCIAL SECURITY 45.90 367.20 596.70 229.50 61.54 11-14-10-53100 MAYOR OFFICE SUPPLIES .00 31.99 300.00 268.01 10.66 11-14-10-53310 MAYOR MEALS,LODGING,ETC .00 .00 500.00 500.00 .00 11-14-10-53990 MAYOR MISC EXPENSE .00 295.75 750.00 454.25 39.43 Total MAYOR: 645.90 5,194.94 9,946.70 4,751.76 52.23 CITY ADMINISTRATOR 11-14-20-51100 SALARIES AND WAGES 21,473.00 142,284.56 276,509.00 134,224.44 51.46 11-14-20-51340 LIFE INSURANCE 107.12 675.12 647.00 28.12- 104.35 11-14-20-51345 HEALTH INSURANCE .00 6,963.16 40,665.00 33,701.84 17.12 11-14-20-51350 DENTAL INSURANCE 127.73 894.11 3,083.00 2,188.89 29.00 11-14-20-51355 VISION INSURANCE 5.68 39.76 137.00 97.24 29.02 11-14-20-51360 RETIREMENT FUND (WRS) 1,573.06 10,433.52 19,908.00 9,474.48 52.41 11-14-20-51370 DISABILITY INSURANCE 67.78 169.14 348.00 178.86 48.60 11-14-20-51520 SOCIAL SECURITY 1,650.99 10,933.14 21,152.00 10,218.86 51.69 11-14-20-53100 OFFICE SUPPLIES .00 365.19 500.00 134.81 73.04 11-14-20-53240 DUES,BOOKS,PUBLICATIONS .00 1,392.80 2,000.00 607.20 69.64 11-14-20-53300 TRAVEL 375.00 3,061.19 5,500.00 2,438.81 55.66 11-14-20-53310 MEALS & LODGING .00 20.78 1,500.00 1,479.22 1.39 11-14-20-53320 CONFERENCES & SEMINARS .00 771.40 1,300.00 528.60 59.34 11-14-20-53500 STRATEGIC PLAN .00 23,223.00 10,000.00 13,223.00- 232.23 11-14-20-53990 MISCELLANEOUS EXPENSES .00 8,230.16 12,236.00 4,005.84 67.26 11-14-20-54500 COMPUTER IT SVC & EQUIPMENT 12,851.16 102,340.43 130,000.00 27,659.57 78.72 Total CITY ADMINISTRATOR: 38,231.52 311,797.46 525,485.00 213,687.54 59.34 CITY CLERK 11-14-30-51100 SALARIES AND WAGES 14,702.40 98,982.62 191,027.00 92,044.38 51.82 11-14-30-51110 ASSISTANT CLERK WAGES .00 .00 .00 .00 .00 11-14-30-51200 STAFF WAGES .00 .00 .00 .00 .00 11-14-30-51340 LIFE INSURANCE 18.07 127.83 250.00 122.17 51.13 11-14-30-51345 HEALTH INSURANCE 3,616.94 25,318.58 44,276.00 18,957.42 57.18 11-14-30-51350 DENTAL INSURANCE 165.16 1,156.12 1,980.00 823.88 58.39 11-14-30-51355 VISION INSURANCE 11.55 80.85 144.00 63.15 56.15 11-14-30-51360 RETIRMENT FUND (WRS) 1,058.56 7,126.66 13,754.00 6,627.34 51.82 Page 56 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 5 Period: 06/26 Aug 13, 2026 12:13PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget 11-14-30-51370 DISABILITY INSURANCE 48.14 336.98 578.00 241.02 58.30 11-14-30-51520 SOCIAL SECURITY 1,099.34 7,760.44 14,614.00 6,853.56 53.10 11-14-30-51900 POLL WORKERS FEES 138.47 5,671.62 30,000.00 24,328.38 18.91 11-14-30-52180 MUNICIPAL CODIFICATION .00 2,045.00 7,500.00 5,455.00 27.27 11-14-30-52190 CONTRACTS-WEIGHTS & MEASURES 4,500.00 4,500.00 4,500.00 .00 100.00 11-14-30-53100 OFFICE SUPPLIES 140.00 1,302.31 2,500.00 1,197.69 52.09 11-14-30-53110 BALLOTS/OTHER ELECTION EXPENS .00 2,099.08 15,000.00 12,900.92 13.99 11-14-30-53120 POSTAGE .00 10.36 9,000.00 8,989.64 .12 11-14-30-53140 OFFICIAL PUBLICATIONS & NOTICE 550.67 5,157.58 8,000.00 2,842.42 64.47 11-14-30-53150 PUBLICATION FEES REIMBURSABLE .00 .00 1,500.00 1,500.00 .00 11-14-30-53160 RECORDING FEES .00 .00 150.00 150.00 .00 11-14-30-53200 PROFESSIONAL DUES .00 .00 250.00 250.00 .00 11-14-30-53300 TRAVEL .00 .00 1,000.00 1,000.00 .00 11-14-30-53310 MEALS & LODGING .00 .00 1,000.00 1,000.00 .00 11-14-30-53320 CONFERENCES/TRAINING .00 165.00 1,250.00 1,085.00 13.20 11-14-30-53820 LICENSE/SUPPORT EXPENSE .00 26,272.43 30,000.00 3,727.57 87.57 11-14-30-53990 MISCELLANEOUS EXPENSES .00 .00 250.00 250.00 .00 Total CITY CLERK: 26,049.30 188,113.46 378,523.00 190,409.54 49.70 Total GENERAL ADMINISTRATION: 64,926.72 505,105.86 913,954.70 408,848.84 55.27 ACCOUNTING ACCOUNTING 11-15-10-51100 SALARIES AND WAGES 28,230.60 211,652.29 366,550.00 154,897.71 57.74 11-15-10-51200 FINANCE WAGES .00 .00 .00 .00 .00 11-15-10-51260 PART-TIME WAGES .00 .00 .00 .00 .00 11-15-10-51340 LIFE INSURANCE 93.69 669.60 1,159.00 489.40 57.77 11-15-10-51345 HEALTH INSURANCE 5,728.68 40,100.78 68,745.00 28,644.22 58.33 11-15-10-51350 DENTAL INSURANCE 396.39 2,774.73 3,651.00 876.27 76.00 11-15-10-51355 VISION INSURANCE 15.64 109.48 256.00 146.52 42.77 11-15-10-51360 RETIREMENT EXP 2,032.63 15,239.15 26,392.00 11,152.85 57.74 11-15-10-51370 DISABILITY INS 72.80 509.60 874.00 364.40 58.31 11-15-10-51520 SOCIAL SECURITY 2,089.91 15,706.77 28,041.00 12,334.23 56.01 11-15-10-52120 CONSULTANT FEES .00 1,600.00 5,500.00 3,900.00 29.09 11-15-10-52130 INDEPENDENT AUDIT FEES .00 29,455.00 28,000.00 1,455.00- 105.20 11-15-10-53100 OFFICE SUPPLIES 140.00 2,144.25 3,500.00 1,355.75 61.26 11-15-10-53200 PROFESSIONAL DUES .00 894.00 1,000.00 106.00 89.40 11-15-10-53300 TRAVEL .00 266.25 500.00 233.75 53.25 11-15-10-53310 MEALS & LODGING .00 361.49 1,000.00 638.51 36.15 11-15-10-53320 CONFERENCES/TRAINING .00 1,943.00 2,500.00 557.00 77.72 11-15-10-53990 MISCELLANEOUS EXPENSES .00 .00 500.00 500.00 .00 11-15-10-54500 COMPUTER IT SVC & EQUIPMENT .00 .00 .00 .00 .00 Total ACCOUNTING: 38,800.34 323,426.39 538,168.00 214,741.61 60.10 ASSESSOR 11-15-40-52100 ASSESSOR CONTRACTED SERVICES .00 26,250.00 43,080.00 16,830.00 60.93 11-15-40-52130 MANUFACTURING ASSESSMENT .00 .00 2,995.00 2,995.00 .00 11-15-40-53100 ASSESSOR OFFICE SUPPLIES .00 .00 .00 .00 .00 11-15-40-53980 BOARD OF REVIEW MISC EXPENSES .00 .00 150.00 150.00 .00 Total ASSESSOR: .00 26,250.00 46,225.00 19,975.00 56.79 Total ACCOUNTING: 38,800.34 349,676.39 584,393.00 234,716.61 59.84 Page 57 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 6 Period: 06/26 Aug 13, 2026 12:13PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget CITY HALL BUILDING CITY HALL BUILDING 11-16-10-51200 CITY HALL MAINT WAGES 5,470.41 40,976.77 71,074.00 30,097.23 57.65 11-16-10-51250 CITY HALL MAINT OVERTIME .00 448.75 1,025.00 576.25 43.78 11-16-10-51340 CITY HALL MAINT LIFE INS 26.64 184.17 314.00 129.83 58.65 11-16-10-51345 CITY HALL MAINT HEALTH INSUR 2,639.68 17,973.73 27,948.00 9,974.27 64.31 11-16-10-51350 CITY HALL MAINT DENTAL INSUR 129.19 879.80 1,541.00 661.20 57.09 11-16-10-51355 CITY HALL MAINT VISION INS .03 .21 .00 .21- .00 11-16-10-51360 CITY HALL MAINT RETIREMENT 396.75 3,002.79 5,191.00 2,188.21 57.85 11-16-10-51370 CITY HALL MAINT DISABILITY INS 19.81 138.67 237.00 98.33 58.51 11-16-10-51520 CITY HALL MAINT SOCIAL SEC 404.24 3,079.58 5,515.00 2,435.42 55.84 11-16-10-52210 CITY HALL TELEPHONE 1,338.34 10,742.34 16,000.00 5,257.66 67.14 11-16-10-52220 CITY HALL ELECTRICITY 3,592.80 23,950.93 45,000.00 21,049.07 53.22 11-16-10-52240 CITY HALL GAS HEAT 749.08 11,325.93 15,000.00 3,674.07 75.51 11-16-10-52260 CITY HALL WATER & SEWER EXP .00 1,183.05 2,800.00 1,616.95 42.25 11-16-10-52400 CITY HALL BUILDING REPAIRS 10,677.00 17,206.17 45,000.00 27,793.83 38.24 11-16-10-53100 CITY HALL OFFICE SUPPLIES .00 1,653.19 3,250.00 1,596.81 50.87 11-16-10-53500 CITY HALL BLDG MAINT SUPPLIES 263.59 5,785.32 5,800.00 14.68 99.75 11-16-10-53600 CITY HALL MAINT SERVICE COSTS 5,046.17 14,943.18 25,000.00 10,056.82 59.77 11-16-10-55310 CH OFFICE EQUIPMENT CONTRACTS 425.05 3,859.94 8,500.00 4,640.06 45.41 11-16-10-55320 CH POSTAGE METER RENT & EXP .00 1,912.50 2,500.00 587.50 76.50 Total CITY HALL BUILDING: 31,178.78 159,247.02 281,695.00 122,447.98 56.53 Total CITY HALL BUILDING: 31,178.78 159,247.02 281,695.00 122,447.98 56.53 POLICE DEPARTMENT POLICE DEPARTMENT 11-21-00-43520 LAW ENFORCEMENT TRAINING AIDS .00 .00 10,560.00 10,560.00 .00 11-21-00-43530 FEDERAL GRANTS & REIMBURSEME .00 .00 .00 .00 .00 11-21-00-43540 STATE GRANTS & REIMBURSEMENTS .00 .00 30,666.00 30,666.00 .00 11-21-00-46200 SEIZURES .00 23.00 1,000.00 977.00 2.30 11-21-00-46210 MISCELLANEOUS REVENUE 217.32 1,209.77 1,000.00 209.77- 120.98 11-21-00-46220 WAGE REIMBURSEMENTS 2,500.28 82,405.89 165,809.00 83,403.11 49.70 11-21-00-46222 TRAINING REIMBURSEMENTS .00 11,000.00 .00 11,000.00- .00 11-21-00-46230 MISC TAXABLE REVENUES .00 .00 .00 .00 .00 11-21-00-46240 FINGERPRINTING 14.22 341.25 500.00 158.75 68.25 11-21-00-46250 VEHICLE LOCKOUT FEE 237.00 2,052.42 3,400.00 1,347.58 60.37 11-21-00-46260 BLOOD DRAW REIMBURSEMENT .00 1,002.21 2,500.00 1,497.79 40.09 11-21-00-47300 DONATIONS .00 8,820.72 500.00 8,320.72- 1,764.14 11-21-00-47310 DONATIONS-SHOP WITH A COP .00 306.00 6,000.00 5,694.00 5.10 11-21-00-47350 COMMUNICATIONS REIMB-FIRE DEPT .00 69,059.00 69,059.00 .00 100.00 11-21-00-47360 COMMUNICATION SERVICES PROV- P .00 .00 .00 .00 .00 11-21-00-47370 SOFTVEST DONATIONS/GRANTS .00 .00 2,072.00 2,072.00 .00 11-21-00-48300 SALE OF POLICE EQUIPMENT .00 18,069.00 15,000.00 3,069.00- 120.46 Total POLICE DEPARTMENT: 2,968.82 194,289.26 308,066.00 113,776.74 63.07 POLICE DEPARTMENT 11-21-00-51100 POLICE FT SALARIES 268,519.89 2,040,131.52 3,592,198.00 1,552,066.48 56.79 11-21-00-51200 POLICE PT WAGES 14,355.48 60,891.88 121,850.00 60,958.12 49.97 11-21-00-51250 POLICE OVERTIME WAGES 2,430.96 26,375.26 49,585.00 23,209.74 53.19 11-21-00-51270 PD COMPENSATION PER CONTRACT 5,012.28 128,563.69 205,756.00 77,192.31 62.48 11-21-00-51340 PD LIFE INSURANCE 388.20 2,804.45 5,535.00 2,730.55 50.67 11-21-00-51345 PD HEALTH INSURANCE 65,405.73 462,575.94 894,769.00 432,193.06 51.70 11-21-00-51347 PD HEALTH INS OPT OUT 650.00 4,225.00 15,600.00 11,375.00 27.08 Page 58 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 7 Period: 06/26 Aug 13, 2026 12:13PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget 11-21-00-51350 PD DENTAL INSURANCE 3,615.20 25,344.10 43,449.00 18,104.90 58.33 11-21-00-51355 PD VISION INSURANCE 172.84 1,211.56 2,771.00 1,559.44 43.72 11-21-00-51360 PD RETIREMENT FUND 36,931.79 297,061.90 503,928.00 206,866.10 58.95 11-21-00-51370 PD DISABILITY INS 804.34 5,679.72 11,179.00 5,499.28 50.81 11-21-00-51380 PD UNIFORM ALLOWANCE 1,243.44 33,903.69 42,565.00 8,661.31 79.65 11-21-00-51385 EMPLOYEE WELLNESS .00 .00 .00 .00 .00 11-21-00-51390 PART TIME UNIFORM EXPENSE 391.50 2,406.30 5,900.00 3,493.70 40.78 11-21-00-51395 STAFF APPERICATION 74.80 809.80 3,500.00 2,690.20 23.14 11-21-00-51400 PD INTERPRETERS FEES 51.13 51.13 1,000.00 948.87 5.11 11-21-00-51410 PD OUTSIDE OFFICERS .00 .00 .00 .00 .00 11-21-00-51520 PD SOCIAL SECURITY 21,636.15 168,994.11 304,852.00 135,857.89 55.43 11-21-00-51900 PFC COMMISSION EXPENSES .00 172.82 600.00 427.18 28.80 11-21-00-52140 OUTSIDE LEGAL EXPENSES .00 .00 1,200.00 1,200.00 .00 11-21-00-52210 PD TELEPHONE EXPENSE 2,786.23 18,318.26 35,312.00 16,993.74 51.88 11-21-00-52220 POLICE IMPOUND BLDG ELECTRIC 72.57 619.81 1,400.00 780.19 44.27 11-21-00-52450 EQUIPMENT REPAIRS-INS CLAIMS .00 .00 5,000.00 5,000.00 .00 11-21-00-52620 PD COMMUNICATION SYS MAINT FEE 4,397.44 28,919.87 52,100.00 23,180.13 55.51 11-21-00-52900 CARE OF PRISONERS .00 28.57 1,000.00 971.43 2.86 11-21-00-52910 CARE OF STRAY ANIMALS .00 .00 400.00 400.00 .00 11-21-00-53050 DATA PROCESSING 8,359.10 18,826.32 51,387.00 32,560.68 36.64 11-21-00-53100 PD OFFICE SUPPLIES 324.33 2,011.03 8,000.00 5,988.97 25.14 11-21-00-53120 PD POSTAGE 164.50 1,084.74 2,800.00 1,715.26 38.74 11-21-00-53160 CRIME PREVENTION PROGRAM 1,188.00 1,426.00 6,000.00 4,574.00 23.77 11-21-00-53300 PD MILEAGE/TRAVEL .00 .00 1,500.00 1,500.00 .00 11-21-00-53310 PD MEALS & LODGING 2,129.98 6,470.71 11,000.00 4,529.29 58.82 11-21-00-53410 PD FUEL EXPENSE 5,109.71 28,448.69 62,500.00 34,051.31 45.52 11-21-00-53420 PD SPECIAL EQUIPMENT 761.38 2,374.76 17,238.00 14,863.24 13.78 11-21-00-53610 PD EQUIP MAINT SERV COSTS 1,939.11 14,954.75 40,640.00 25,685.25 36.80 11-21-00-53700 PD MEDICAL SUPPLIES 41.28 1,394.07 3,500.00 2,105.93 39.83 11-21-00-53750 POLICE CANINE CARE .00 .00 .00 .00 .00 11-21-00-53800 PD SPECIAL INVESTIGATIONS 298.86 2,281.29 13,520.00 11,238.71 16.87 11-21-00-53990 PD MISCELLANEOUS EXP 177.83 2,050.39 5,000.00 2,949.61 41.01 11-21-00-54100 PD TRAINING EXPENSES 1,926.30 32,298.60 53,810.00 21,511.40 60.02 11-21-00-54110 PD APPLICATION PROCESS .00 1,333.89 8,000.00 6,666.11 16.67 11-21-00-54120 TRNG & TRAVEL-REIMBURSEABLE .00 .00 .00 .00 .00 11-21-00-54150 TUITION & BOOKS PER CONTRACT .00 5,220.46 9,100.00 3,879.54 57.37 11-21-00-54500 PRO-PHOENIX MAINT CONTRACT .00 21,000.00 36,500.00 15,500.00 57.53 11-21-00-55000 COVID-19 EXPENDITURES .00 .00 .00 .00 .00 11-21-00-55310 COPY MACHINE & SHREDDING SVC 364.38 3,637.81 6,200.00 2,562.19 58.67 11-21-00-55330 TELETYPE EXPENSE .00 9,741.00 11,353.00 1,612.00 85.80 11-21-00-57310 SHOP WITH A COP PURCHASES .00 .00 .00 .00 .00 11-21-00-57350 GRANT PURCHASES-STATE .00 .00 .00 .00 .00 11-21-00-57360 DONOR PURCHASES .00 3,085.28 .00 3,085.28- .00 11-21-00-57365 DONATION PURCHASES-FIRST RESP .00 .00 .00 .00 .00 11-21-00-57370 BODY ARMOR EXPENDITURES .00 5,554.00 9,684.00 4,130.00 57.35 11-21-00-57375 AXON CAMERAS/TASERS 54,133.78 54,133.78 68,210.00 14,076.22 79.36 11-21-00-57376 PUBLIC SAFETY CAMERA SYSTEM 11,300.00 11,300.00 27,000.00 15,700.00 41.85 11-21-00-58100 EQUIPMENT OUTLAY 5,305.93 40,857.49 86,250.00 45,392.51 47.37 Total POLICE DEPARTMENT: 522,464.44 3,578,574.44 6,440,641.00 2,862,066.56 55.56 Total POLICE DEPARTMENT: 525,433.26 3,772,863.70 6,748,707.00 2,975,843.30 55.90 FIRE DEPARTMENT FIRE DEPARTMENT 11-22-00-43400 EMS PROV SUPP-ACT 102 EQUIP .00 52,428.38 4,109.00 48,319.38- 1,275.94 Page 59 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 8 Period: 06/26 Aug 13, 2026 12:13PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget 11-22-00-43410 EMS PROV SUPP-ACT 102 TRAIN .00 .00 2,398.00 2,398.00 .00 11-22-00-43420 FIRE DUES FROM STATE 101,999.29 101,999.29 98,250.00 3,749.29- 103.82 11-22-00-43430 FIRE DUES FROM TOWN OF LINN .00 .00 90,338.00 90,338.00 .00 11-22-00-43440 FIRE DUES FROM TOWN OF GENEVA .00 .00 38,942.00 38,942.00 .00 11-22-00-43450 TOWN OF LINN REIMBURSEABLES .00 561,427.23 1,652,321.00 1,090,893.77 33.98 11-22-00-43455 TOWN OF LINN ADMIN FEE .00 150,046.55 280,000.00 129,953.45 53.59 11-22-00-43540 STATE GRANTS & REIMBURSEMENTS .00 .00 .00 .00 .00 11-22-00-44710 FIRE DEPT BURNING PERMIT .00 .00 .00 .00 .00 11-22-00-46100 MISCELLANEOUS REVENUE .00 5.00 1,000.00 995.00 .50 11-22-00-46230 INSPECTION FEES .00 39,950.00 64,000.00 24,050.00 62.42 11-22-00-46240 FIRE/EMS BILLING REVENUE 78,456.84 668,925.75 850,000.00 181,074.25 78.70 11-22-00-46245 ALS INTERCEPT FEE .00 2,400.00 3,000.00 600.00 80.00 11-22-00-46250 PLAN REVIEW/SPRINKLER SYSTEMS .00 7,199.00 9,000.00 1,801.00 79.99 11-22-00-47300 TOWNSHIPS FIRE SERVICES .00 150,485.89 723,674.00 573,188.11 20.79 11-22-00-48110 INTEREST .00 .00 1,000.00 1,000.00 .00 11-22-00-48300 SALE OF FIRE DEPT EQUIPMENT .00 .00 .00 .00 .00 11-22-00-48510 FIRE DEPT DONATIONS .00 10,000.00 1,000.00 9,000.00- 1,000.00 11-22-00-48550 DONATIONS-CPR CLASSES .00 .00 500.00 500.00 .00 Total FIRE DEPARTMENT: 180,456.13 1,744,867.09 3,819,532.00 2,074,664.91 45.68 FIRE DEPARTMENT 11-22-00-51130 FIRE OFFICER SALARIES 9,714.24 83,388.72 138,070.00 54,681.28 60.40 11-22-00-51135 FIRE PREVENTION DIVISION CHIEF 9,030.40 65,012.80 116,796.00 51,783.20 55.66 11-22-00-51140 FIRE/EMS STIPEND PAY .00 .00 .00 .00 .00 11-22-00-51150 FIRE SAFETY/PUBLIC ED WAGES 2,143.11 2,500.15 9,715.00 7,214.85 25.73 11-22-00-51155 FIRE SAFETY/PUBLIC ED EXP 100.28 823.42 1,000.00 176.58 82.34 11-22-00-51160 FIRE/EMS OTHER PAY 503.10 1,867.98 6,654.00 4,786.02 28.07 11-22-00-51220 PAID ON PREMISE WAGES 44,576.43 352,622.34 468,520.00 115,897.66 75.26 11-22-00-51225 APPRENTICESHIP PROGRAM 1,361.25 9,069.50 20,000.00 10,930.50 45.35 11-22-00-51230 FULL-TIME WAGES 43,370.85 721,313.05 1,242,309.00 520,995.95 58.06 11-22-00-51235 TOWN OF LINN STAFFING REIMBURS 275,975.70 561,427.23 .00 561,427.23- .00 11-22-00-51240 TOWN OF LINN STAFFING WAGES 88,743.15- 51,518.93 825,847.00 774,328.07 6.24 11-22-00-51250 OVERTIME WAGES .00 10,642.19 35,000.00 24,357.81 30.41 11-22-00-51260 FULL-TIME VACATION WAGES 12,090.08 76,446.79 166,667.00 90,220.21 45.87 11-22-00-51270 FULL-TIME SICK TIME WAGES 3,657.76 41,829.83 216,435.00 174,605.17 19.33 11-22-00-51280 FULL TIME HOLIDAY WAGES 3,188.64- 23,454.10 52,825.00 29,370.90 44.40 11-22-00-51300 EMS CITY CALL PAY .00 .00 .00 .00 .00 11-22-00-51310 EMS GENEVA TWP CALL PAY .00 .00 .00 .00 .00 11-22-00-51330 FD LIFE INSURANCE EXP 6.01 1,347.37 2,572.00 1,224.63 52.39 11-22-00-51340 FD WORKMEN DISABILITY INS 60.57 26,643.93 29,904.00 3,260.07 89.10 11-22-00-51345 FD HEALTH INSURANCE 22,251.25 246,525.98 621,222.00 374,696.02 39.68 11-22-00-51350 FD DENTAL INSURANCE 1,314.53 13,415.60 29,289.00 15,873.40 45.80 11-22-00-51355 FD VISION INSURANCE 84.91 792.73 1,769.00 976.27 44.81 11-22-00-51360 FIRE/EMS RETIREMENT EXP 6,508.43 225,852.79 419,534.00 193,681.21 53.83 11-22-00-51370 FD DISABILITY INS 266.52 3,083.17 2,053.00 1,030.17- 150.18 11-22-00-51380 FIRE DEPT UNIFORMS 368.03 17,983.38 26,000.00 8,016.62 69.17 11-22-00-51400 FIRE CITY CALL PAY .00 .00 .00 .00 .00 11-22-00-51410 FIRE GENEVA TWP CALL PAY .00 .00 .00 .00 .00 11-22-00-51420 FIRE LINN TWP CALL PAY .00 .00 .00 .00 .00 11-22-00-51440 FD TRAVEL/MEAL EXPENSES .00 5,397.35 5,000.00 397.35- 107.95 11-22-00-51520 FD SOCIAL SECURITY EXP 3,399.88 118,104.14 215,405.00 97,300.86 54.83 11-22-00-52140 OUTSIDE BILLING SERVICES 9,393.55 27,699.01 46,750.00 19,050.99 59.25 11-22-00-52150 FIRE INSPECTORS WAGES 5,310.53 32,190.08 60,648.00 28,457.92 53.08 11-22-00-52160 FIRE/EMS DATA ENTRY WAGES 4,806.40 35,989.60 60,424.00 24,434.40 59.56 11-22-00-52175 2% FIRE DUES EXPENSES 23,390.00 46,670.98 .00 46,670.98- .00 Page 60 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 9 Period: 06/26 Aug 13, 2026 12:13PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget 11-22-00-52190 OTHER PROFESSIONAL SERVICES .00 .00 40,000.00 40,000.00 .00 11-22-00-52210 FIRE TELEPHONE EXPENSE 364.72 10,279.47 12,742.00 2,462.53 80.67 11-22-00-52220 FIREHOUSE ELECTRICITY 1,339.49 10,450.41 18,501.00 8,050.59 56.49 11-22-00-52240 FIREHOUSE GAS HEAT 176.91 7,032.47 9,284.00 2,251.53 75.75 11-22-00-52260 FIREHOUSE WATER/SEWER BILLS .00 1,198.18 1,707.00 508.82 70.19 11-22-00-52400 EQUIPMENT REPAIRS-FIRE DEPT 6,540.30 48,189.92 81,000.00 32,810.08 59.49 11-22-00-52410 FIREHOUSE REPAIRS 2,311.00 23,730.90 15,000.00 8,730.90- 158.21 11-22-00-52500 PROPERTY INSURANCE .00 26,621.00 40,000.00 13,379.00 66.55 11-22-00-52620 FD-COMMUNICATION SYS MAINT FEE .00 717.69 3,751.00 3,033.31 19.13 11-22-00-52650 PD COMMUNICATION SERVICES .00 69,059.00 66,548.00 2,511.00- 103.77 11-22-00-53100 OFFICE SUPPLIES .00 1,019.43 3,000.00 1,980.57 33.98 11-22-00-53120 POSTAGE EXPENSE .00 664.47 1,000.00 335.53 66.45 11-22-00-53200 MEMBERSHIP DUES & FEES .00 444.00 3,200.00 2,756.00 13.88 11-22-00-53320 FIRE DEPT CONFERENCES/SCHOOLS .00 799.11 5,000.00 4,200.89 15.98 11-22-00-53400 OPERATING SUPPLIES 274.69 3,114.36 5,000.00 1,885.64 62.29 11-22-00-53410 FD FUEL EXPENSE 3,876.33 23,712.66 26,000.00 2,287.34 91.20 11-22-00-53420 FIRE DUES FROM STATE EXPENSES .00 .00 .00 .00 .00 11-22-00-53500 BLDG MAINT SUPPLIES-FIREHOUSE 497.07 10,907.29 15,000.00 4,092.71 72.72 11-22-00-53510 EQUIP MAINT SUPPLIES-FIRE DEPT 626.00 2,537.60 7,000.00 4,462.40 36.25 11-22-00-53600 FIREHOUSE MAINT SERVICE COSTS .00 1,137.50 7,083.00 5,945.50 16.06 11-22-00-53610 FD-EQUIP MAINT SERV COST .00 .00 .00 .00 .00 11-22-00-53970 BAD DEBT EXPENSE/ADJUSTMENTS .00 .00 .00 .00 .00 11-22-00-53990 FIRE MISCELLANEOUS EXP 18.00 53.88 1,000.00 946.12 5.39 11-22-00-53995 STAFF APPRECIATION 665.62 5,366.10 5,000.00 366.10- 107.32 11-22-00-54100 FIRE TRAINING PAY 5,222.63 49,711.14 95,503.00 45,791.86 52.05 11-22-00-54120 TUITION REIMB PER CONTRACT .00 .00 5,000.00 5,000.00 .00 11-22-00-54150 EXPENSE REIMB PER CONTRACT .00 .00 1,500.00 1,500.00 .00 11-22-00-54500 FIRE IT SERVICES 508.00 30,528.11 46,817.00 16,288.89 65.21 11-22-00-54550 LEXIPOL .00 6,862.37 6,863.00 .63 99.99 11-22-00-54600 PRO PHOENIX SUPPORT CONTRACT .00 6,991.83 8,636.00 1,644.17 80.96 11-22-00-55000 COVID-19 EXPENDITURES .00 .00 .00 .00 .00 11-22-00-55100 EMS TRAINING PAY 3,076.18 33,016.94 50,077.00 17,060.06 65.93 11-22-00-56100 CPR CLASS PAY .00 .00 .00 .00 .00 11-22-00-57350 GRANT PURCHASES .00 .00 .00 .00 .00 11-22-00-57360 DONATION PURCHASES 1,350.95 5,564.71 .00 5,564.71- .00 11-22-00-57365 DONATION PURCHASES-FIRST RESP .00 .00 .00 .00 .00 11-22-00-57500 SPRINKLER SYSTEMS EXPENSES .00 1,687.50 7,500.00 5,812.50 22.50 11-22-00-58000 FIRE EQUIPMENT/SUPPLIES .00 3,658.10 7,500.00 3,841.90 48.77 11-22-00-58100 EMS EQUIPMENT/SUPPLIES 3,012.53 16,512.07 42,000.00 25,487.93 39.31 11-22-00-58110 SPECIALIZED TEAMS EQUIP/SUP 5,082.48 9,132.43 10,000.00 867.57 91.32 11-22-00-58200 STATE MANDATED EQUIP TESTING 9,817.12 25,268.30 109,700.00 84,431.70 23.03 11-22-00-58300 ACT 102 EXPENSES .00 21,213.76 7,309.00 13,904.76- 290.24 11-22-00-58400 PRE-EMPLOYMENT TESTING .00 1,754.63 3,000.00 1,245.37 58.49 11-22-00-58410 EMPLOYEE HEALTH & WELLNESS .00 .00 5,795.00 5,795.00 .00 11-22-00-58500 EQUIPMENT OUTLAY 9,120.00 19,295.17 20,800.00 1,504.83 92.77 Total FIRE DEPARTMENT: 441,632.04 3,281,845.64 5,615,224.00 2,333,378.36 58.45 Total FIRE DEPARTMENT: 622,088.17 5,026,712.73 9,434,756.00 4,408,043.27 53.28 BUILDING AND ZONING BUILDING AND ZONING 11-24-00-44300 BUILDING PERMITS 33,643.54 183,651.66 255,000.00 71,348.34 72.02 11-24-00-44310 ELECTRICAL PERMITS 5,007.45 41,860.60 85,000.00 43,139.40 49.25 11-24-00-44320 PLUMBING PERMITS 5,325.00 45,240.00 60,000.00 14,760.00 75.40 11-24-00-44330 HVAC PERMITS 3,904.48 37,709.32 55,000.00 17,290.68 68.56 Page 61 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 10 Period: 06/26 Aug 13, 2026 12:13PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget 11-24-00-44400 ZONING PERMITS & FEES 6,555.00 35,210.00 55,000.00 19,790.00 64.02 11-24-00-44410 PERMITS-SHORT-TERM RENTALS 7,800.00 104,066.00 143,750.00 39,684.00 72.39 11-24-00-46300 TRASH PICK-UP REVENUE .00 .00 .00 .00 .00 Total BUILDING AND ZONING: 62,235.47 447,737.58 653,750.00 206,012.42 68.49 BUILDING AND ZONING 11-24-00-51100 WAGES AND SALARIES 14,186.93 101,450.14 186,137.00 84,686.86 54.50 11-24-00-51200 CODE ENFORCER WAGES 5,336.01 28,098.81 71,065.00 42,966.19 39.54 11-24-00-51340 LIFE INSURANCE 81.74 458.06 804.00 345.94 56.97 11-24-00-51345 HEALTH INSURANCE 3,484.96 24,394.71 49,009.00 24,614.29 49.78 11-24-00-51350 DENTAL INSURANCE 287.20 1,625.02 3,171.00 1,545.98 51.25 11-24-00-51355 VISION INSURANCE 11.12 77.84 173.00 95.16 44.99 11-24-00-51360 RETIREMENT FUND(WRS) 1,387.60 9,214.87 18,769.00 9,554.13 49.10 11-24-00-51370 DISABILITY INSURANCE 68.33 368.46 741.00 372.54 49.72 11-24-00-51520 SOCIAL SECURITY 1,470.21 9,758.71 19,943.00 10,184.29 48.93 11-24-00-52170 CONTRACT-ELEVATOR INSPECTION .00 .00 .00 .00 .00 11-24-00-52180 CONTRACTS-WEIGHTS & MEASURES .00 .00 .00 .00 .00 11-24-00-52190 CONTRACT BUILDING INSPECTOR 26,002.03 126,867.13 295,750.00 168,882.87 42.90 11-24-00-52500 ZONING CODE ENFORCEMENT .00 20,930.50 40,000.00 19,069.50 52.33 11-24-00-52620 TELEPHONE EXPENSE 17.74 137.19 250.00 112.81 54.88 11-24-00-53100 OFFICE SUPPLIES 188.91 1,630.82 1,000.00 630.82- 163.08 11-24-00-53120 STATE SEALS .00 2,071.49 2,100.00 28.51 98.64 11-24-00-53130 COPIER EXPENSES .00 713.46 1,440.00 726.54 49.55 11-24-00-53140 POSTAGE .00 .00 500.00 500.00 .00 11-24-00-53150 ZONING CODES .00 .00 1,000.00 1,000.00 .00 11-24-00-53200 MEMBERSHIP DUES & FEES .00 693.40 700.00 6.60 99.06 11-24-00-53300 TRAVEL .00 .00 1,000.00 1,000.00 .00 11-24-00-53310 MEALS AND LODGING .00 .00 500.00 500.00 .00 11-24-00-53320 CONFERENCES & SCHOOL .00 198.00 2,000.00 1,802.00 9.90 11-24-00-53350 OTHER PROFESSIONAL FEES .00 11,339.14 10,500.00 839.14- 107.99 11-24-00-53410 VEHICLE-FUEL & OIL .00 231.64 500.00 268.36 46.33 11-24-00-53990 MISCELLANEOUS EXPENSES .00 222.00 .00 222.00- .00 11-24-00-54500 COMPUTER IT SVC & EQUIPMENT .00 4,575.00 4,750.00 175.00 96.32 11-24-00-58100 EQUIPMENT OUTLAY .00 .00 .00 .00 .00 Total BUILDING AND ZONING: 52,522.78 345,056.39 711,802.00 366,745.61 48.48 Total BUILDING AND ZONING: 114,758.25 792,793.97 1,365,552.00 572,758.03 58.06 EMERGENCY MANAGEMENT EMERGENCY MANAGEMENT 11-29-00-51200 EMER MGMT PART TIME WAGES .00 .00 .00 .00 .00 11-29-00-51360 EMER MGMT RETIREMENT .00 .00 .00 .00 .00 11-29-00-51520 EMER MGMT SOCIAL SEC .00 .00 .00 .00 .00 11-29-00-52100 STORM SIRENS MAINT. & REPAIRS .00 3,776.00 7,466.00 3,690.00 50.58 11-29-00-52210 EMER MGMT TELEPHONE EXP .00 .00 .00 .00 .00 11-29-00-52220 SIRENS ELECTRICTY 70.86 492.00 637.00 145.00 77.24 11-29-00-53100 EMER MGMT OFFICE SUPPLIES .00 .00 .00 .00 .00 11-29-00-53310 EMER MGMT MEALS,LODGING,ETC .00 .00 500.00 500.00 .00 11-29-00-53400 EMER MGMT SUPPLIES .00 3,740.95 4,900.00 1,159.05 76.35 11-29-00-53600 ONE CALL NOW PROGRAM .00 .00 .00 .00 .00 11-29-00-53610 EMER MGMT VEHICLE MAINT/SVC .00 .00 .00 .00 .00 11-29-00-53990 EMER MGMT MISC EXP .00 .00 .00 .00 .00 11-29-00-54100 EMER MGMT TRAINING EXP .00 .00 .00 .00 .00 11-29-00-54130 PUBLIC EDUCATION .00 .00 800.00 800.00 .00 Page 62 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 11 Period: 06/26 Aug 13, 2026 12:13PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget 11-29-00-54140 MEDICAL RESERVE CORPS .00 .00 .00 .00 .00 11-29-00-54150 OUTSOURCED-COOP/COG .00 .00 .00 .00 .00 11-29-00-55310 EMER MGMT COPYING COSTS .00 .00 .00 .00 .00 11-29-00-58100 EQUIPMENT OUTLAY .00 3,450.48 .00 3,450.48- .00 Total EMERGENCY MANAGEMENT: 70.86 11,459.43 14,303.00 2,843.57 80.12 Total EMERGENCY MANAGEMENT: 70.86 11,459.43 14,303.00 2,843.57 80.12 DPW AND ENGINEERING DPW AND ENGINEERING 11-30-00-52160 CITY ENGINEERING FEES 4,026.50 26,035.65 55,000.00 28,964.35 47.34 11-30-00-52170 SURVEYING .00 .00 5,000.00 5,000.00 .00 Total DPW AND ENGINEERING: 4,026.50 26,035.65 60,000.00 33,964.35 43.39 Total DPW AND ENGINEERING: 4,026.50 26,035.65 60,000.00 33,964.35 43.39 STREET DEPARTMENT STREET DEPARTMENT 11-32-10-43550 MISC STREET DEPT GRANTS 11,168.00 11,168.00 .00 11,168.00- .00 11-32-10-44350 PUBLIC WORKS CONST PERMIT 300.00 3,540.00 5,000.00 1,460.00 70.80 11-32-10-45220 RESTITUTION-STREET DEPT PROP .00 .00 .00 .00 .00 11-32-10-46300 MISC STREET DEPT REVENUE .00 913.70 1,000.00 86.30 91.37 11-32-10-46440 GRASS/WEED CUTTING .00 .00 .00 .00 .00 Total STREET DEPARTMENT: 11,468.00 15,621.70 6,000.00 9,621.70- 260.36 STREET DEPARTMENT 11-32-10-51000 DIRECTOR OF PUBLIC WORKS .00 .00 .00 .00 .00 11-32-10-51200 SALARIES AND WAGES 53,081.50 375,845.12 656,040.00 280,194.88 57.29 11-32-10-51250 ST DEPT OVERTIME WAGES 1,815.27 21,215.23 26,560.00 5,344.77 79.88 11-32-10-51260 ST DEPT SEASONAL LABOR 18,419.82 62,853.08 80,000.00 17,146.92 78.57 11-32-10-51270 ST DEPT OFFICE ADMIN ASST 2,477.62 18,134.87 31,618.00 13,483.13 57.36 11-32-10-51340 ST DEPT LIFE INSURANCE 153.23 1,163.57 1,525.00 361.43 76.30 11-32-10-51345 ST DEPT HEALTH INSURANCE 13,440.74 89,776.49 162,665.00 72,888.51 55.19 11-32-10-51350 ST DEPT DENTAL INSURANCE 998.12 6,671.96 10,758.00 4,086.04 62.02 11-32-10-51355 ST DEPT VISION INSURANCE 32.77 210.41 565.00 354.59 37.24 11-32-10-51360 ST DEPT RETIREMENT FUND 4,062.86 30,339.28 51,424.00 21,084.72 59.00 11-32-10-51370 ST DEPT DISABILITY INS 246.82 1,727.74 2,800.00 1,072.26 61.71 11-32-10-51380 ST DEPT UNIFORM ALLOW .00 12,418.56 13,000.00 581.44 95.53 11-32-10-51520 ST DEPT SOCIAL SECURITY 5,694.91 36,965.38 60,758.00 23,792.62 60.84 11-32-10-52050 DRUG AND MEDICAL TESTING 158.00 1,173.00 1,700.00 527.00 69.00 11-32-10-52210 ST DEPT TELEPHONE EXPENSE 308.64 3,400.42 5,500.00 2,099.58 61.83 11-32-10-52220 ST DEPT BLDG ELECTRICITY 761.73 6,308.66 11,750.00 5,441.34 53.69 11-32-10-52240 ST DEPT BLDG GAS HEAT 118.34 12,376.84 12,000.00 376.84- 103.14 11-32-10-52260 ST DEPT BLDG-WATER & SEWER .00 1,014.38 1,500.00 485.62 67.63 11-32-10-52400 ST DEPT BUILDING REPAIRS 3,814.50 3,814.50 14,200.00 10,385.50 26.86 11-32-10-52500 ST DEPT EQUIPMENT REPAIRS 134.01 20,893.05 80,000.00 59,106.95 26.12 11-32-10-52620 ST DEPT COMM SYSTEM MAINT FEES .00 31.78 1,500.00 1,468.22 2.12 11-32-10-52700 SIDEWALK REPAIRS 1,380.00 4,480.00 30,000.00 25,520.00 14.93 11-32-10-53300 MILEAGE/TRAVEL .00 .00 800.00 800.00 .00 11-32-10-53310 MEALS/LODGING .00 .00 200.00 200.00 .00 11-32-10-53320 CONFERENCES/DUES .00 .00 2,000.00 2,000.00 .00 11-32-10-53400 OPERATING SUPPLIES-STREET DEPT 406.80 9,490.36 27,000.00 17,509.64 35.15 11-32-10-53410 VEHICLE-FUEL & OIL 12,481.44 61,673.43 90,000.00 28,326.57 68.53 Page 63 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 12 Period: 06/26 Aug 13, 2026 12:14PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget 11-32-10-53420 MOSQUITO CONTROL .00 .00 .00 .00 .00 11-32-10-53440 WEED CUTTING .00 .00 .00 .00 .00 11-32-10-53450 SAFETY GRANT EXPENDITURES .00 2,224.90 1,100.00 1,124.90- 202.26 11-32-10-53500 BLDG MAINT SUPPLIES-STR DEPT 1,423.42 3,116.70 4,500.00 1,383.30 69.26 11-32-10-53510 VEHICLE/EQUIPMENT MAINTENANCE 8,180.54 37,428.61 39,500.00 2,071.39 94.76 11-32-10-53600 ST DEPT BLDG MAINT SERV COSTS 147.07 2,875.52 6,500.00 3,624.48 44.24 11-32-10-53700 ROAD MAINTENANCE SUPPLIES 7,277.11 15,149.98 110,000.00 94,850.02 13.77 11-32-10-53750 STREET CRACK FILLING .00 .00 .00 .00 .00 11-32-10-53900 FIRST AID AND SAFETY SUPPLIES 185.40 1,651.66 4,200.00 2,548.34 39.33 11-32-10-53990 ST DEPT MISCELLANEOUS EXP .00 1,198.69 5,000.00 3,801.31 23.97 11-32-10-57360 DONATION PURCHASES 325.00 701.27 .00 701.27- .00 Total STREET DEPARTMENT: 137,525.66 846,325.44 1,546,663.00 700,337.56 54.72 SNOW AND ICE 11-32-12-46310 SNOW & ICE CONTROL .00 6,600.00 10,000.00 3,400.00 66.00 Total SNOW AND ICE: .00 6,600.00 10,000.00 3,400.00 66.00 SNOW AND ICE 11-32-12-51200 SNOW & ICE CONTROL WAGES 306.12 34,743.05 39,540.00 4,796.95 87.87 11-32-12-51250 SNOW & ICE CONTROL OVERTIME .00 10,167.22 25,000.00 14,832.78 40.67 11-32-12-51340 SNOW & ICE LIFE INSURANCE 1.03 72.48 75.00 2.52 96.64 11-32-12-51345 SNOW & ICE HEALTH INSURANCE .00 8,000.35 10,500.00 2,499.65 76.19 11-32-12-51350 SNOW & ICE DENTAL INSURANCE 9.63 641.26 750.00 108.74 85.50 11-32-12-51355 SNOW & ICE VISION INSURANCE .00 20.78 30.00 9.22 69.27 11-32-12-51360 SNOW & ICE RETIREMENT FUND 22.04 3,267.68 4,646.00 1,378.32 70.33 11-32-12-51370 SNOW & ICE DISABILITY INS .00 .00 50.00 50.00 .00 11-32-12-51520 SNOW & ICE SOCIAL SECURITY 23.42 3,406.35 4,937.00 1,530.65 69.00 11-32-12-52200 CONTRACT HAULING SERVICES .00 15,978.20 35,000.00 19,021.80 45.65 11-32-12-52500 SNOW & ICE CONTROL-REPAIRS .00 1,165.00 8,500.00 7,335.00 13.71 11-32-12-53400 OPERATING SUPPLIES-SNOW & ICE 137.90 21,647.96 79,543.00 57,895.04 27.22 11-32-12-53440 SNOW REMOVAL EXPENSES .00 6,600.00 .00 6,600.00- .00 11-32-12-53510 EQUIP MAINT SUPPL-SNOW & ICE 245.27 370.03 9,200.00 8,829.97 4.02 Total SNOW AND ICE: 745.41 106,080.36 217,771.00 111,690.64 48.71 TREE AND BRUSH 11-32-13-46440 BRUSH PICKUP CHARGES .00 .00 .00 .00 .00 11-32-13-48510 DONATIONS TO TREE PROGRAM 370.00 370.00 750.00 380.00 49.33 Total TREE AND BRUSH: 370.00 370.00 750.00 380.00 49.33 TREE AND BRUSH 11-32-13-51200 TREE, BRUSH & COMPOST WAGES 16,312.15 175,301.86 176,908.00 1,606.14 99.09 11-32-13-51250 TREE, BRUSH & COMPOST OT 713.82 10,468.39 2,600.00 7,868.39- 402.63 11-32-13-51340 TREE, BRUSH & COMPOST LIFE INS 47.64 387.30 500.00 112.70 77.46 11-32-13-51345 TREE,BRUSH & COMPOST HEALTH IN 3,465.36 41,617.96 48,000.00 6,382.04 86.70 11-32-13-51350 TREE, BRUSH & COMPOST DENTAL 264.02 2,788.96 2,600.00 188.96- 107.27 11-32-13-51355 TREE, BRUSH & COMPOST VISION 9.99 115.44 200.00 84.56 57.72 11-32-13-51360 TREE, BRUSH & COMPOST RETIRE 1,225.86 13,245.70 13,361.00 115.30 99.14 11-32-13-51370 TREE, BRUSH & COMPOST DISB. IN 17.96 125.72 300.00 174.28 41.91 11-32-13-51520 TREE, BRUSH & COMPOST SOC SEC 1,279.41 13,944.75 14,196.00 251.25 98.23 11-32-13-52200 FORESTRY SERVICES .00 .00 2,500.00 2,500.00 .00 11-32-13-53440 BRUSH PICKUP EXPENSES .00 .00 .00 .00 .00 11-32-13-53460 PURCHASE OF TREES .00 255.00 20,000.00 19,745.00 1.28 Page 64 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 13 Period: 06/26 Aug 13, 2026 12:14PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget 11-32-13-53470 TREE TREATMENTS .00 .00 10,000.00 10,000.00 .00 11-32-13-54100 TRAINING & SEMINARS 1,200.00 4,473.80 2,500.00 1,973.80- 178.95 11-32-13-54200 TREE & BRUSH-REPAIR 2,521.98 10,828.57 7,500.00 3,328.57- 144.38 11-32-13-54300 TREE, BRUSH & COMPOST OPER SU 137.40 8,364.96 20,000.00 11,635.04 41.82 11-32-13-56810 MEMORIAL TREE PURCHASES .00 .00 .00 .00 .00 Total TREE AND BRUSH: 27,195.59 281,918.41 321,165.00 39,246.59 87.78 COMPOST OPERATIONS 11-32-14-51200 COMPOSTING ST DEPT WAGES .00 .00 .00 .00 .00 11-32-14-51360 COMPOSTING RETIREMENT FUND .00 .00 .00 .00 .00 11-32-14-51370 COMPOSTING DISABILITY INS .00 .00 .00 .00 .00 11-32-14-51520 COMPOSTING SOCIAL SECURITY .00 .00 .00 .00 .00 11-32-14-52200 COMPOSTING SERVICES .00 .00 .00 .00 .00 11-32-14-54300 COMPOSTING OPERATING SUPPLIES .00 .00 .00 .00 .00 Total COMPOST OPERATIONS: .00 .00 .00 .00 .00 STORM SEWER 11-32-15-51200 STORM SEWER WAGES 51.02 765.30 4,557.00 3,791.70 16.79 11-32-15-51230 STORM SEWER WAGES DIG HOT 905.61 4,769.05 6,145.00 1,375.95 77.61 11-32-15-51250 STORM SEWER OVERTIME .00 .00 .00 .00 .00 11-32-15-51340 STORM SEWER LIFE INS 1.84 7.52 20.00 12.48 37.60 11-32-15-51345 STORM SEWER HEALTH INSURANCE .00 .00 1,945.00 1,945.00 .00 11-32-15-51350 STORM SEWER DENTAL INSURANCE 17.26 70.32 250.00 179.68 28.13 11-32-15-51355 STORM SEWER VISION INSURANCE .00 .00 15.00 15.00 .00 11-32-15-51360 STORM SEWER RETIREMENT 68.88 398.45 1,036.00 637.55 38.46 11-32-15-51370 STORM SEWER DISABILITY INS .00 .00 15.00 15.00 .00 11-32-15-51520 STORM SEWER SOC SEC 73.19 423.38 1,100.00 676.62 38.49 11-32-15-54500 STORM SEWER MAINTENANCE 1,661.03 4,432.57 12,000.00 7,567.43 36.94 11-32-15-54600 STORM SEWER DIGGERS HOTLINE .00 1,363.90 2,000.00 636.10 68.20 Total STORM SEWER: 2,778.83 12,230.49 29,083.00 16,852.51 42.05 Total STREET DEPARTMENT: 180,083.49 1,269,146.40 2,131,432.00 862,285.60 59.54 TRAFFIC CONTROL TRAFFIC CONTROL 11-34-10-46390 CAR TOWING REIMBURSEMENTS .00 920.00 1,500.00 580.00 61.33 Total TRAFFIC CONTROL: .00 920.00 1,500.00 580.00 61.33 TRAFFIC CONTROL 11-34-10-51200 TRAFFIC CONTROL WAGES 51.02 612.24 1,700.00 1,087.76 36.01 11-34-10-51250 TRAFFIC CONTROL OVERTIME .00 .00 250.00 250.00 .00 11-34-10-51340 TRAFFIC CONTROL LIFE INS .17 .67 5.00 4.33 13.40 11-34-10-51345 TRAFFIC CONTROL HEALTH INSUR .00 .00 250.00 250.00 .00 11-34-10-51350 TRAFFIC CONTROL DENTAL INSUR 1.61 6.30 25.00 18.70 25.20 11-34-10-51355 TRAFFIC CONTROL VISION INS .00 .00 .00 .00 .00 11-34-10-51360 TRAFFIC CONTROL RETIREMENT 3.67 44.09 125.00 80.91 35.27 11-34-10-51370 TRAFFIC CONTROL DISABILITY INS .00 .00 10.00 10.00 .00 11-34-10-51520 TRAFFIC CONTROL SOCIAL SEC 3.90 46.85 149.00 102.15 31.44 11-34-10-52220 ELECTRICITY-FLASHERS 419.56 3,094.16 5,000.00 1,905.84 61.88 11-34-10-52230 STREET LIGHTS ELECTRICITY 9,167.94 66,388.53 110,000.00 43,611.47 60.35 11-34-10-52600 REPAIRS-TRAFFIC SIGNALS,ETC 833.40 4,998.58 9,500.00 4,501.42 52.62 11-34-10-52610 STREET LIGHTS REPAIRS .00 9,929.05 7,500.00 2,429.05- 132.39 Page 65 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 14 Period: 06/26 Aug 13, 2026 12:14PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget 11-34-10-52900 CAR TOWING 300.00 1,520.00 4,000.00 2,480.00 38.00 11-34-10-53700 MARKING PAINT 132.56 10,539.12 17,000.00 6,460.88 61.99 11-34-10-53740 STREET IDENTIFICATION SIGNS .00 2,193.43 2,650.00 456.57 82.77 11-34-10-53750 TRAFFIC CONTROL STREET SIGNS .00 7,381.91 5,500.00 1,881.91- 134.22 11-34-10-53940 STREET DECORATIONS 2,055.00 8,413.84 5,000.00 3,413.84- 168.28 Total TRAFFIC CONTROL: 12,968.83 115,168.77 168,664.00 53,495.23 68.28 Total TRAFFIC CONTROL: 12,968.83 116,088.77 170,164.00 54,075.23 68.22 SANITATION AND RECYCLING SANITATION AND RECYCLING 11-36-00-52940 SOLID WASTE-RESIDENTIAL .00 337,217.58 469,350.00 132,132.42 71.85 11-36-00-52960 SOLID WASTE-STREET DEPT 2,241.76 4,799.56 12,500.00 7,700.44 38.40 11-36-00-52970 SOLID WASTE-RECYCLING .00 184,964.14 264,350.00 79,385.86 69.97 Total SANITATION AND RECYCLING: 2,241.76 526,981.28 746,200.00 219,218.72 70.62 Total SANITATION AND RECYCLING: 2,241.76 526,981.28 746,200.00 219,218.72 70.62 MUSEUM MUSEUM 11-51-10-52220 MUSEUM-ELECTRICITY 662.81 6,733.92 11,500.00 4,766.08 58.56 11-51-10-52240 MUSEUM-GAS HEAT 42.30 4,690.83 5,250.00 559.17 89.35 11-51-10-52260 MUSEUM-WATER & SEWER EXP .00 660.47 1,750.00 1,089.53 37.74 11-51-10-52400 MUSEUM-MAINTENANCE & REPAIRS .00 3,138.50 10,000.00 6,861.50 31.39 11-51-10-57350 MUSEUM-OPERATIONS SUBSIDY .00 6,500.00 13,000.00 6,500.00 50.00 Total MUSEUM: 705.11 21,723.72 41,500.00 19,776.28 52.35 Total MUSEUM: 705.11 21,723.72 41,500.00 19,776.28 52.35 PARKS PARKS 11-52-00-46740 PARK APPLICATION FEE .00 .00 .00 .00 .00 11-52-00-46750 PARK USE FEES 2,950.00 10,727.06 15,000.00 4,272.94 71.51 11-52-00-48000 SPONSORSHIPS .00 .00 .00 .00 .00 11-52-00-48500 PARK DONATIONS 5,891.00 8,317.68 5,000.00 3,317.68- 166.35 11-52-00-48510 PARK DONATIONS-YMCA .00 .00 .00 .00 .00 11-52-00-48600 PARK FUND GRANTS .00 .00 5,000.00 5,000.00 .00 11-52-00-48910 PARK FUND COLLECTIONS .00 .00 .00 .00 .00 Total PARKS: 8,841.00 19,044.74 25,000.00 5,955.26 76.18 PARKS 11-52-00-51000 PARKS DIRECTOR .00 .00 .00 .00 .00 11-52-00-51100 SALARIES AND WAGES 9,224.00 69,180.00 119,850.00 50,670.00 57.72 11-52-00-51200 PARKS WAGES 11,925.80 54,202.22 120,635.00 66,432.78 44.93 11-52-00-51250 PARKS OVERTIME WAGES 980.31 4,605.42 11,120.00 6,514.58 41.42 11-52-00-51340 PARKS LIFE INSURANCE 42.54 162.91 300.00 137.09 54.30 11-52-00-51345 PARKS HEALTH INSURANCE 5,119.49 29,520.54 36,000.00 6,479.46 82.00 11-52-00-51350 PARKS DENTAL INSURANCE 299.75 1,680.84 2,120.00 439.16 79.28 11-52-00-51355 PARKS VISION INSURANCE 12.23 83.33 225.00 141.67 37.04 11-52-00-51360 PARKS RETIREMENT FUND 1,593.34 9,229.17 17,315.00 8,085.83 53.30 11-52-00-51370 PARKS DISABILITY INS 34.20 233.12 475.00 241.88 49.08 11-52-00-51520 PARKS SOCIAL SECURITY 1,658.72 9,581.67 19,248.00 9,666.33 49.78 Page 66 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 15 Period: 06/26 Aug 13, 2026 12:14PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget 11-52-00-52165 PARK PLAN .00 .00 .00 .00 .00 11-52-00-52220 PARKS ELECTRICITY 602.29 5,802.33 10,000.00 4,197.67 58.02 11-52-00-52240 PARKS GAS HEAT .00 336.77 1,500.00 1,163.23 22.45 11-52-00-52260 PARKS WATER & SEWER EXP .00 1,592.87 5,500.00 3,907.13 28.96 11-52-00-52270 FOUNTAINS/STATUES-WATER/SEWER .00 622.95 3,500.00 2,877.05 17.80 11-52-00-52410 BLDG MAINT&REPAIR-PARKS 132.33 4,263.82 6,500.00 2,236.18 65.60 11-52-00-52500 EQUIPMENT REPAIR SERVICES 1,119.59 3,650.50 6,500.00 2,849.50 56.16 11-52-00-53400 PARKS OPERATING SUPPLIES 893.90 2,239.24 6,500.00 4,260.76 34.45 11-52-00-53500 BLDG MAINT SUPPLIES-PARKS 1,848.29 14,306.86 30,000.00 15,693.14 47.69 11-52-00-53520 GROUNDS MAINT SUPPLIES 920.10 17,487.00 25,000.00 7,513.00 69.95 11-52-00-53620 GROUNDS FERTILIZER/WEED CONTR 1,486.09 5,971.34 7,500.00 1,528.66 79.62 11-52-00-53990 PARKS MISCELLANEOUS EXPENSES .00 2,528.88 5,000.00 2,471.12 50.58 11-52-00-57360 PARK DONATION PURCHASES .00 13,945.00 .00 13,945.00- .00 11-52-00-57370 PARK DONATION PURCHASES-YMCA .00 .00 .00 .00 .00 11-52-00-58400 4 SEASON NATURE PRESERVE .00 3,000.00 14,800.00 11,800.00 20.27 11-52-00-59220 DUNN FIELD ELECTRIC 125.43 1,260.04 2,100.00 839.96 60.00 11-52-00-59500 BLDG MAINT SUPPLIES-RECREATION .00 .00 2,200.00 2,200.00 .00 11-52-00-59510 EQUIP MAINT SUPPL-RECREATION .00 1,177.60 1,000.00 177.60- 117.76 Total PARKS: 38,018.40 256,664.42 454,888.00 198,223.58 56.42 VETERANS PARK 11-52-01-51200 VETS PARKS WAGES 5,454.40 19,512.81 60,759.00 41,246.19 32.12 11-52-01-51250 VETS PARKS OVERTIME 764.33 1,641.35 3,500.00 1,858.65 46.90 11-52-01-51340 VETS PARK LIFE INSURANCE 7.03 28.96 75.00 46.04 38.61 11-52-01-51345 VETS PARK HEALTH INSURANCE 2,787.31 9,419.52 18,000.00 8,580.48 52.33 11-52-01-51350 VETS PARK DENTAL INSURANCE 135.64 479.23 1,541.00 1,061.77 31.10 11-52-01-51355 VETS PARK VISION INSURANCE 9.18 31.01 55.00 23.99 56.38 11-52-01-51360 VETS PARKS RETIREMENT FUND 468.00 1,586.23 4,375.00 2,788.77 36.26 11-52-01-51370 VETS PARKS DISABILITY INS .00 .00 50.00 50.00 .00 11-52-01-51520 VETS PARKS SOCIAL SECURITY 456.46 1,563.00 4,916.00 3,353.00 31.79 11-52-01-52220 VETS PARKS ELECTRICITY 1,162.17 6,352.02 9,000.00 2,647.98 70.58 11-52-01-52240 VETS PARK GAS HEAT 30.37 1,694.05 1,000.00 694.05- 169.41 11-52-01-52260 VETS PARK WATER & SEWER .00 994.17 2,400.00 1,405.83 41.42 11-52-01-53400 VETS PARK OPERATING SUPPLIES .00 1,750.06 6,500.00 4,749.94 26.92 11-52-01-53500 BLDG MAINT & REPAIR .00 .00 3,000.00 3,000.00 .00 11-52-01-59520 GROUNDS MAINTENANCE SUPPLIES 50.97 3,146.97 8,000.00 4,853.03 39.34 Total VETERANS PARK: 11,325.86 48,199.38 123,171.00 74,971.62 39.13 Total PARKS: 58,185.26 323,908.54 603,059.00 279,150.46 53.71 HILLMOOR HILLMOOR 11-62-01-51200 HILLMOOR WAGES 1,544.75 6,648.72 40,427.00 33,778.28 16.45 11-62-01-51250 HILLMOOR OVERTIME .00 27.26 .00 27.26- .00 11-62-01-51340 HILLMOOR LIFE INSURANCE .00 .20 20.00 19.80 1.00 11-62-01-51345 HILLMOOR HEALTH INSURANCE .00 23.44 4,000.00 3,976.56 .59 11-62-01-51350 HILLMOOR DENTAL INSURANCE .00 3.08 195.00 191.92 1.58 11-62-01-51355 HILLMOOR VISION INSURANCE .00 .00 20.00 20.00 .00 11-62-01-51360 HILLMOOR RETIREMENT FUND .00 121.11 1,100.00 978.89 11.01 11-62-01-51370 HILLMOOR DISABILITY INS .00 .00 .00 .00 .00 11-62-01-51520 HILLMOOR SOCIAL SECURITY 118.18 508.57 3,552.00 3,043.43 14.32 11-62-01-53400 HILLMOOR OPERATING SUPPLIES .00 .00 5,000.00 5,000.00 .00 11-62-01-53500 BLDG MAINT & REPAIR .00 .00 .00 .00 .00 11-62-01-59520 GROUNDS MAINTENANCE SUPPLIES .00 37.95 3,500.00 3,462.05 1.08 Page 67 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 16 Period: 06/26 Aug 13, 2026 12:14PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget 11-62-01-59530 ECOLOGICAL RESTORATION PLAN .00 .00 .00 .00 .00 11-62-01-59540 PARK PLAN-ZONE 1 .00 .00 .00 .00 .00 11-62-01-59900 OTHER PROFESSIONAL SERVICES 3,000.00 21,000.00 36,000.00 15,000.00 58.33 Total HILLMOOR: 4,662.93 28,370.33 93,814.00 65,443.67 30.24 Total HILLMOOR: 4,662.93 28,370.33 93,814.00 65,443.67 30.24 PARKS PROGRAMS PARKS PROGRAMS 11-65-02-46750 ADULT SPORTS PROGRAM 1,335.55 2,876.13 .00 2,876.13- .00 Total PARKS PROGRAMS: 1,335.55 2,876.13 .00 2,876.13- .00 Total PARKS PROGRAMS: 1,335.55 2,876.13 .00 2,876.13- .00 PLAN COMMISSION PLAN COMMISSION 11-69-30-52130 IMPACT FEES STUDY .00 .00 .00 .00 .00 11-69-30-52165 PARK PLAN .00 .00 .00 .00 .00 11-69-30-53320 PLAN COMMISSION CONF & SCHOOL .00 .00 .00 .00 .00 11-69-30-53990 PLAN COMMISSION MISC EXP .00 .00 .00 .00 .00 Total PLAN COMMISSION: .00 .00 .00 .00 .00 Total PLAN COMMISSION: .00 .00 .00 .00 .00 MISCELLANEOUS MISCELLANEOUS 11-70-00-47210 HISTORIC PRESERVATION DONATION .00 2,054.00 100.00 1,954.00- 2,054.00 11-70-00-47230 HISTORIC PLAQUE REIMBURSEMENT .00 .00 .00 .00 .00 11-70-00-47300 AVIAN DONATIONS .00 .00 250.00 250.00 .00 Total MISCELLANEOUS: .00 2,054.00 350.00 1,704.00- 586.86 MISCELLANEOUS 11-70-00-57200 HISTORIC PRESERVATION 1,445.00 3,229.23 19,000.00 15,770.77 17.00 11-70-00-57220 HISTORICAL GRANT-(PASS THRU) .00 .00 .00 .00 .00 11-70-00-57230 HISTORIC PLAQUE PURCHASES .00 .00 1,000.00 1,000.00 .00 11-70-00-57450 MEMORIAL BRICK EXPENSES .00 .00 .00 .00 .00 11-70-00-57600 YMCA-YOUTH ATHLETIC PROGRAM 10,609.00 42,436.00 63,654.00 21,218.00 66.67 11-70-00-57800 AVIAN COMMITTEE EXPENSES 160.00 2,092.74 3,500.00 1,407.26 59.79 Total MISCELLANEOUS: 12,214.00 47,757.97 87,154.00 39,396.03 54.80 Total MISCELLANEOUS: 12,214.00 49,811.97 87,504.00 37,692.03 56.93 GENERAL FUND Revenue Total: 6,158.25 7,310,198.60 19,796,853.00 12,486,654.40 36.93 GENERAL FUND Expenditure Total: 1,430,122.02 11,498,535.81 19,885,589.70 8,387,053.89 57.82 Net Total GENERAL FUND: 1,423,963.77- 4,188,337.21- 88,736.70- 4,099,600.51 4,719.96 Page 68 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 17 Period: 06/26 Aug 13, 2026 12:14PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget DEBT SERVICE FUND DEBT SERVICE DEBT SERVICE 20-81-00-41110 PROPERTY TAX LEVY .00 2,743,592.00 2,743,592.00 .00 100.00 20-81-00-48110 INTEREST INCOME 1,193.87 10,775.43 20,000.00 9,224.57 53.88 20-81-00-48140 PORTFOLIO GAIN/LOSSES 24.92- 181.65- 4,000.00 4,181.65 4.54- 20-81-00-49050 PREMIUM ON DEBT ISSUANCE .00 .00 .00 .00 .00 20-81-00-49100 APPLIED PRIOR YR APPROPRIATION .00 .00 .00 .00 .00 20-81-00-49600 TRANSFER IN FROM TOURISM FUND .00 .00 242,655.00 242,655.00 .00 Total DEBT SERVICE: 1,168.95 2,754,185.78 3,010,247.00 256,061.22 91.49 DEBT SERVICE 20-81-00-56240 2011 PROM NOTE-PRINCIPAL .00 .00 .00 .00 .00 20-81-00-56260 2014 PROM NOTE-PRINCIPAL .00 .00 .00 .00 .00 20-81-00-56270 2017 GO LOAN-PRINCIPAL .00 350,000.00 700,000.00 350,000.00 50.00 20-81-00-56280 2021 GO LOAN 2021A-PRINCIPAL .00 235,000.00 235,000.00 .00 100.00 20-81-00-56290 2021 GO LOAN 2021B-PRINCIPAL .00 745,000.00 745,000.00 .00 100.00 20-81-00-56300 2022 GO LOAN 2022-PRINCIPAL .00 225,000.00 225,000.00 .00 100.00 20-81-00-56400 2024A GO NOTES 2024A-PRINCIPAL .00 385,000.00 385,000.00 .00 100.00 20-81-00-56560 2011 PROM NOTE-INTEREST .00 .00 .00 .00 .00 20-81-00-56570 2014 PROM NOTE-INTEREST .00 .00 .00 .00 .00 20-81-00-56580 2017 GO LOAN-INTEREST .00 11,246.81 18,404.00 7,157.19 61.11 20-81-00-56590 2021 GO LOAN 2021A-INTEREST .00 14,605.00 14,605.00 .00 100.00 20-81-00-56600 2021 GO LOAN 2021B-INTEREST .00 59,700.00 59,700.00 .00 100.00 20-81-00-56700 2022 GO LOAN 2022-INTEREST .00 221,762.50 221,763.00 .50 100.00 20-81-00-56800 2024A GO NOTES 2024A-INTEREST .00 381,775.00 381,775.00 .00 100.00 Total DEBT SERVICE: .00 2,629,089.31 2,986,247.00 357,157.69 88.04 Total DEBT SERVICE: 1,168.95 5,383,275.09 5,996,494.00 613,218.91 89.77 DEBT SERVICE FUND Revenue Total: 1,168.95 2,754,185.78 3,010,247.00 256,061.22 91.49 DEBT SERVICE FUND Expenditure Total: .00 2,629,089.31 2,986,247.00 357,157.69 88.04 Net Total DEBT SERVICE FUND: 1,168.95 125,096.47 24,000.00 101,096.47- 521.24 Page 69 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 18 Period: 06/26 Aug 13, 2026 12:14PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget LAKEFRONT FUND LAKEFRONT FUND LAKEFRONT FUND 40-00-00-48110 INTEREST INCOME 5,087.41 35,876.61 75,000.00 39,123.39 47.84 40-00-00-49100 APPL. PRIOR YR APPROPRIATIONS .00 .00 100,000.00 100,000.00 .00 Total LAKEFRONT FUND: 5,087.41 35,876.61 175,000.00 139,123.39 20.50 Total LAKEFRONT FUND: 5,087.41 35,876.61 175,000.00 139,123.39 20.50 BUOYS AND BOAT STALLS BUOYS AND BOAT STALLS 40-52-10-46750 BUOY/BOAT STALL WAITING LIST 200.00 450.00 .00 450.00- .00 40-52-10-46755 KAYAK WAITING LIST 10.00 55.00 50.00 5.00- 110.00 40-52-10-46760 BUOY/STALL LATE FEES .00 375.00 400.00 25.00 93.75 40-52-10-46770 BUOY & SLIP LEASES-CITY 7,084.37 197,371.41 200,000.00 2,628.59 98.69 40-52-10-46780 KAYAK RACK SPACE RENTAL 348.82 8,731.87 8,500.00 231.87- 102.73 40-52-10-47250 DONATIONS - LAKEFRONT .00 142.18 .00 142.18- .00 Total BUOYS AND BOAT STALLS: 7,643.19 207,125.46 208,950.00 1,824.54 99.13 BUOYS AND BOAT STALLS 40-52-10-51100 HARBORMASTER SALARY .00 .00 .00 .00 .00 40-52-10-51200 PIERS WAGES .00 .00 .00 .00 .00 40-52-10-51340 HARBOR LIFE INSURANCE .00 .00 .00 .00 .00 40-52-10-51360 HARBOR RETIREMENT EXP .00 .00 .00 .00 .00 40-52-10-51520 HARBOR SOCIAL SECURITY .00 .00 .00 .00 .00 40-52-10-52110 PIER MAINTENANCE CONTRACT 38,713.37 50,000.00 50,000.00 .00 100.00 40-52-10-52640 BUOYS & BOAT STALLS-REPAIRS 3,622.86 51,022.81 65,000.00 13,977.19 78.50 40-52-10-53140 LIABILITY & PROPERTY INSURANCE .00 14,538.74 19,385.00 4,846.26 75.00 40-52-10-53510 EQUIP MAINT SUPP-BUOYS,STALLS .00 .00 2,000.00 2,000.00 .00 40-52-10-53980 WEST PIER REPLACEMENT FUND .00 .00 50,000.00 50,000.00 .00 40-52-10-53990 BUOY/STALL MISC. EXPENSES .00 2,050.86 2,500.00 449.14 82.03 Total BUOYS AND BOAT STALLS: 42,336.23 117,612.41 188,885.00 71,272.59 62.27 BOAT LAUNCH 40-52-11-46000 LAUNCH RAMP OVERAGE/SHORTAGE .00 4.00 .00 4.00- .00 40-52-11-46750 LAUNCH PASS FEES 1,099.53 6,990.55 8,000.00 1,009.45 87.38 40-52-11-46760 BOAT LAUNCH RAMP INCOME 4,655.20 7,847.60 22,000.00 14,152.40 35.67 40-52-11-46770 KAYAK LAUNCH INCOME 136.50 345.03 500.00 154.97 69.01 Total BOAT LAUNCH: 5,891.23 15,187.18 30,500.00 15,312.82 49.79 BOAT LAUNCH 40-52-11-51200 LAUNCH RAMP WAGES 1,465.56 11,383.40 17,500.00 6,116.60 65.05 40-52-11-51520 LAUNCH RAMP SOC SEC 112.12 685.53 1,339.00 653.47 51.20 40-52-11-52520 LAUNCH RAMP REPAIRS .00 .00 2,000.00 2,000.00 .00 40-52-11-53520 LAUNCH RAMP MAINT SUPPLIES .00 .00 500.00 500.00 .00 40-52-11-53990 LAUNCH RAMP MISCELLANEOUS .00 21.90 500.00 478.10 4.38 Total BOAT LAUNCH: 1,577.68 12,090.83 21,839.00 9,748.17 55.36 Total BUOYS AND BOAT STALLS: 57,448.33 352,015.88 450,174.00 98,158.12 78.20 Page 70 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 19 Period: 06/26 Aug 13, 2026 12:14PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget BEACH BEACH 40-54-10-43660 DNR LAKE PATROL GRANT .00 23,272.59 .00 23,272.59- .00 40-54-10-43670 CLEAN BOATS CLEAN WATER GRANT .00 .00 2,400.00 2,400.00 .00 40-54-10-46100 MISC BEACH REVENUE .00 .00 .00 .00 .00 40-54-10-46730 BEACH REVENUE 107,338.39 368,987.69 565,000.00 196,012.31 65.31 40-54-10-46735 BEACH REVENUE-VIPLY .00 .00 .00 .00 .00 40-54-10-46740 BEACH PASS RESIDENTS 7,420.26 24,501.09 24,000.00 501.09- 102.09 40-54-10-46750 BEACH PASS - SEASONAL 592.44 782.02 2,000.00 1,217.98 39.10 Total BEACH: 115,351.09 417,543.39 593,400.00 175,856.61 70.36 BEACH 40-54-10-51100 HARBORMASTER WAGES 6,017.10 36,851.77 82,032.00 45,180.23 44.92 40-54-10-51200 BEACH MTCE WAGES 1,457.06 3,857.95 6,200.00 2,342.05 62.23 40-54-10-51250 BEACH MTCE OVERTIME WAGES 2,370.21 8,786.46 8,000.00 786.46- 109.83 40-54-10-51260 BEACH SEASONAL WAGES 25,809.86 61,395.32 97,000.00 35,604.68 63.29 40-54-10-51340 BEACH MTCE LIFE INS 8.51 29.48 74.00 44.52 39.84 40-54-10-51345 BEACH MTCE HEALTH INSURANCE 2,664.96 7,242.96 34,176.00 26,933.04 21.19 40-54-10-51350 BEACH MTCE DENTAL INSURANCE 165.94 465.84 1,641.00 1,175.16 28.39 40-54-10-51355 BEACH MTCE VISION INSURANCE 8.08 21.77 110.00 88.23 19.79 40-54-10-51360 BEACH MTCE RETIREMENT FUND 566.68 2,296.46 7,023.00 4,726.54 32.70 40-54-10-51370 BEACH MTCE DISABILITY INS 24.77 74.31 189.00 114.69 39.32 40-54-10-51380 UNIFORMS .00 1,419.50 2,000.00 580.50 70.98 40-54-10-51520 BEACH SOCIAL SECURITY 2,707.81 8,444.12 14,883.00 6,438.88 56.74 40-54-10-52210 BEACH TELEPHONE 17.24 134.19 500.00 365.81 26.84 40-54-10-52220 BEACH ELECTRIC 380.14 2,607.50 4,700.00 2,092.50 55.48 40-54-10-52640 LAKE SPRAYING 2,465.00 5,000.00 5,000.00 .00 100.00 40-54-10-53100 BEACH OFFICE SUPPLIES .00 2,678.53 5,000.00 2,321.47 53.57 40-54-10-53130 WORKER'S COMPENSATION INS .00 .00 4,500.00 4,500.00 .00 40-54-10-53140 LIABILITY & PROPERTY INSURANCE .00 .00 10,000.00 10,000.00 .00 40-54-10-53400 CALE OPERATING AND CC EXP .00 .00 20,000.00 20,000.00 .00 40-54-10-53520 BEACH MAINTENANCE SUPPLIES .00 191.94 5,000.00 4,808.06 3.84 40-54-10-53620 BEACH MAINTENANCE SERVICE COS .00 .00 2,500.00 2,500.00 .00 40-54-10-53720 BEACH DREDGING .00 .00 .00 .00 .00 40-54-10-53990 BEACH MISCELLANEOUS .00 548.88 3,000.00 2,451.12 18.30 40-54-10-57200 WATER SAFETY PATROL .00 41,758.00 41,758.00 .00 100.00 40-54-10-57210 GLAKE LAW ENFORCEMENT AGENCY .00 .00 .00 .00 .00 40-54-10-57300 GLAKE ENVIRONMENTAL AGENCY .00 33,750.00 45,000.00 11,250.00 75.00 40-54-10-57350 GENEVA LAKE LEVEL CORP .00 .00 4,000.00 4,000.00 .00 40-54-10-57800 VENETIAN FESTIVAL FIREWORKS .00 10,000.00 10,000.00 .00 100.00 40-54-10-58000 OUTLAY - BEACH EQUIPMENT .00 .00 19,500.00 19,500.00 .00 Total BEACH: 44,663.36 227,554.98 433,786.00 206,231.02 52.46 Total BEACH: 160,014.45 645,098.37 1,027,186.00 382,087.63 62.80 UPPER RIVIERA UPPER RIVIERA 40-55-10-46740 UPPER RIVIERA REVENUE 6,449.05 338,235.89 305,000.00 33,235.89- 110.90 40-55-10-46750 UPPER RIVIERA CATERING REV 11,235.24 22,952.47 42,000.00 19,047.53 54.65 40-55-10-46760 UPPER RIVIERA MISC REVENUE .00 .00 500.00 500.00 .00 Total UPPER RIVIERA: 17,684.29 361,188.36 347,500.00 13,688.36- 103.94 Page 71 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 20 Period: 06/26 Aug 13, 2026 12:14PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget UPPER RIVIERA 40-55-10-51200 RIVIERA MTCE WAGES 6,095.28 45,612.95 77,457.00 31,844.05 58.89 40-55-10-51250 RIVIERA MTCE OVERTIME 1,289.27 8,416.85 9,500.00 1,083.15 88.60 40-55-10-51260 RIVIERA EVENT STAFF WAGES 3,390.11 12,458.18 22,000.00 9,541.82 56.63 40-55-10-51270 RIVIERA EVENT STAFF WAGES .00 .00 .00 .00 .00 40-55-10-51340 RIVIERA MTCE LIFE INSURANCE 7.46 50.84 82.00 31.16 62.00 40-55-10-51345 RIVIERA MTCE HEALTH INSURANCE 1,976.15 13,556.13 26,063.00 12,506.87 52.01 40-55-10-51350 RIVIERA MTCE DENTAL INSURANCE 135.86 916.04 1,621.00 704.96 56.51 40-55-10-51355 RIVIERA MTCE VISION INSURANCE .00 .83 5.00 4.17 16.60 40-55-10-51360 RIVIERA MTCE RETIREMENT FUND 579.60 4,042.71 5,576.00 1,533.29 72.50 40-55-10-51370 RIVIERA MTCE DISABILITY INS 14.74 103.18 180.00 76.82 57.32 40-55-10-51520 RIVIERA SOCIAL SECURITY 811.42 5,002.46 8,335.00 3,332.54 60.02 40-55-10-52210 TELEPHONE EXPENSE 191.54 1,315.16 1,500.00 184.84 87.68 40-55-10-52240 UPPER RIVIERA GAS HEAT 79.30 1,876.76 4,200.00 2,323.24 44.68 40-55-10-52260 UPPER RIV WATER & SEWER BILLS .00 442.28 2,000.00 1,557.72 22.11 40-55-10-52400 UPPER RIVIERA REPAIRS .00 .00 2,900.00 2,900.00 .00 40-55-10-53120 POSTAGE EXPENSE .00 .00 .00 .00 .00 40-55-10-53160 PUBLICATIONS & PROMOTIONS .00 .00 .00 .00 .00 40-55-10-53500 BLDG MAINT SUPPLIES-UPPER RIV 542.85 1,348.99 4,000.00 2,651.01 33.72 40-55-10-53600 UPPER RIVIERA MAINTENANCE .00 7,750.32 9,200.00 1,449.68 84.24 Total UPPER RIVIERA: 15,113.58 102,893.68 174,619.00 71,725.32 58.92 LOWER RIVIERA CONCOURSE 40-55-20-46790 RIVIERA CONCOURSE ELECTRIC .00 12,708.26 12,150.00 558.26- 104.59 40-55-20-48200 RIVIERA CONCOURSE LEASES 30,721.31 86,160.95 120,172.00 34,011.05 71.70 40-55-20-48230 RIVIERA PROMOTIONAL REVENUE .00 .00 .00 .00 .00 40-55-20-48250 DONATIONS-FOUNTAIN .00 3.75 1,350.00 1,346.25 .28 Total LOWER RIVIERA CONCOURSE: 30,721.31 98,872.96 133,672.00 34,799.04 73.97 LOWER RIVIERA CONCOURSE 40-55-20-51200 LAKEFRONT SECURITY PD WAGES 1,633.45 5,662.74 36,000.00 30,337.26 15.73 40-55-20-51520 LAKEFRONT SECURITY PD FICA 124.96 433.22 2,754.00 2,320.78 15.73 40-55-20-52210 RIVIERA ELEVATOR PHONE EXPENSE 669.77 4,682.19 4,800.00 117.81 97.55 40-55-20-52260 LOWER RIV WATER & SEWER BILLS .00 1,976.68 4,000.00 2,023.32 49.42 40-55-20-52400 LOWER RIVIERA REPAIRS .00 12,738.35 33,100.00 20,361.65 38.48 40-55-20-53130 WORKERS COMP INSURANCE .00 .00 2,000.00 2,000.00 .00 40-55-20-53140 LIABILITY & PROPERTY INSURANCE .00 .00 9,450.00 9,450.00 .00 40-55-20-53500 BLDG MAINT SUPPLIES-LOWER RIV 302.34 3,734.13 8,000.00 4,265.87 46.68 40-55-20-53550 FOUNTAIN MAINT EXP 174.96 213.93 1,500.00 1,286.07 14.26 40-55-20-53600 RIV MAINTENANCE SERVICE COSTS 1,219.17 14,414.51 15,000.00 585.49 96.10 40-55-20-53990 MISCELLANEOUS EXPENSES .00 253.98 500.00 246.02 50.80 40-55-20-58000 OUTLAY - RIVIERA EQUIPMENT .00 .00 9,000.00 9,000.00 .00 40-55-20-59300 TRANSFER TO GENERAL FUND .00 .00 771,534.00 771,534.00 .00 40-55-20-59350 TRANSFER TO CAPITAL PROJECTS .00 .00 .00 .00 .00 Total LOWER RIVIERA CONCOURSE: 4,124.65 44,109.73 897,638.00 853,528.27 4.91 RIVIERA PIERS AND DOCKS 40-55-30-48210 RIVIERA DOCKS LEASES 88,932.20 158,907.05 160,105.00 1,197.95 99.25 40-55-30-48220 BUOY & SLIP LEASES-RIVIERA 24,028.72 123,632.78 123,108.00 524.78- 100.43 Total RIVIERA PIERS AND DOCKS: 112,960.92 282,539.83 283,213.00 673.17 99.76 Page 72 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 21 Period: 06/26 Aug 13, 2026 12:14PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget RIVIERA PIERS AND DOCKS 40-55-30-52220 PIER ELECTRIC 3,376.51 27,978.10 35,000.00 7,021.90 79.94 40-55-30-52640 PIER REPAIRS .00 .00 45,000.00 45,000.00 .00 Total RIVIERA PIERS AND DOCKS: 3,376.51 27,978.10 80,000.00 52,021.90 34.97 RIVIERA MISCELLANEOUS 40-55-40-49000 TRANSFER FROM TOURISM-GRANT .00 .00 .00 .00 .00 Total RIVIERA MISCELLANEOUS: .00 .00 .00 .00 .00 RIVIERA MISCELLANEOUS 40-55-40-53000 TOURISM GRANT FUNDS EXP .00 .00 .00 .00 .00 Total RIVIERA MISCELLANEOUS: .00 .00 .00 .00 .00 Total UPPER RIVIERA: 183,981.26 917,582.66 1,916,642.00 999,059.34 47.87 LAKEFRONT FUND Revenue Total: 295,339.44 1,418,333.79 1,772,235.00 353,901.21 80.03 LAKEFRONT FUND Expenditure Total: 111,192.01 532,239.73 1,796,767.00 1,264,527.27 29.62 Net Total LAKEFRONT FUND: 184,147.43 886,094.06 24,532.00- 910,626.06- 3,611.99- Page 73 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 22 Period: 06/26 Aug 13, 2026 12:14PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget PARKING FUND PARKING PARKING 42-34-50-46100 PARKING MISC REVENUE 87.51 400.51 300.00 100.51- 133.50 42-34-50-46320 PARKING TICKET PENALTIES 17,160.00 93,640.00 125,000.00 31,360.00 74.91 42-34-50-46330 PARKING STALL COLLECTIONS 225,691.96 973,686.71 1,800,000.00 826,313.29 54.09 42-34-50-46340 PARKING STALL TICKETS 84,032.00 508,631.00 655,000.00 146,369.00 77.65 42-34-50-46350 PARKING TICKETS-COLL AGENCY 495.00 44,935.22 62,000.00 17,064.78 72.48 42-34-50-46360 PARKING STICKERS-WALCO,OVER 4 4,289.20 35,982.06 6,000.00 29,982.06- 599.70 42-34-50-46370 PARKING LOT PERMITS 47.39- 10,995.35 12,500.00 1,504.65 87.96 42-34-50-46380 BUSINESS PARKING PASSES 227.46 8,909.32 1,000.00 7,909.32- 890.93 42-34-50-46400 RESERVED PARKING PERMITS/BAGS 787.25 5,896.24 5,000.00 896.24- 117.92 42-34-50-46410 PARKING APP NET COLLECTIONS 136,620.85 709,198.10 935,000.00 225,801.90 75.85 42-34-50-46900 MISC SALES .00 8.34 .00 8.34- .00 42-34-50-48110 INTEREST INCOME 6,630.36 55,199.72 95,000.00 39,800.28 58.10 42-34-50-49100 APPL OF PRIOR YR APPROPRIATION .00 .00 75,000.00 75,000.00 .00 Total PARKING: 475,974.20 2,447,482.57 3,771,800.00 1,324,317.43 64.89 PARKING 42-34-50-51100 PARKING MANAGER SALARY 6,827.20 49,497.21 87,575.00 38,077.79 56.52 42-34-50-51160 PARKING WAGES-CLERK/DISPATCH 9,741.02 73,300.19 128,059.00 54,758.81 57.24 42-34-50-51180 PARKING FT WAGES 4,020.80 30,156.02 52,197.00 22,040.98 57.77 42-34-50-51200 PARKING PT WAGES 13,058.51 83,699.35 147,136.00 63,436.65 56.89 42-34-50-51340 PARKING LIFE INSURANCE 35.94 250.97 410.00 159.03 61.21 42-34-50-51345 PARKING HEALTH INSURANCE 6,528.50 45,083.46 55,009.00 9,925.54 81.96 42-34-50-51350 PARKING DENTAL INSURANCE 513.84 3,556.19 4,625.00 1,068.81 76.89 42-34-50-51355 PARKING VISION INSURANCE 25.94 179.77 311.00 131.23 57.80 42-34-50-51360 PARKING RETIREMENT FUND 1,586.32 11,661.50 20,076.00 8,414.50 58.09 42-34-50-51370 PARKING DISABILITY INS 56.86 398.02 682.00 283.98 58.36 42-34-50-51380 PARKING UNIFORMS 205.60 3,465.31 6,000.00 2,534.69 57.76 42-34-50-51520 PARKING SOCIAL SECURITY 2,531.00 17,709.99 32,352.00 14,642.01 54.74 42-34-50-52160 CALE CC AND COLLEC FEES 12,506.71 57,477.73 90,000.00 32,522.27 63.86 42-34-50-52200 PARKING LOT PLANTING/MAINT 5,436.19 11,402.98 25,000.00 13,597.02 45.61 42-34-50-52210 TELEPHONE EXPENSE 144.88 949.19 2,500.00 1,550.81 37.97 42-34-50-52500 KIOSK REPAIRS/SUPPLIES 9.99 8,739.17 12,500.00 3,760.83 69.91 42-34-50-53100 OFFICE SUPPLIES 70.00 1,082.07 2,000.00 917.93 54.10 42-34-50-53120 POSTAGE EXPENSE .00 745.92 4,200.00 3,454.08 17.76 42-34-50-53130 WORKERS COMPENSATION INSURAN .00 .00 3,750.00 3,750.00 .00 42-34-50-53140 LIABILITY & PROPERTY INSURANCE .00 .00 4,200.00 4,200.00 .00 42-34-50-53320 CONFERENCES/TRAINING 866.30 2,266.30 2,200.00 66.30- 103.01 42-34-50-53400 OPERATING SUPPLIES- ENFORCEME 493.86 10,378.63 17,000.00 6,621.37 61.05 42-34-50-53410 VEHICLE SUPPLIES-FUEL 236.71 791.84 1,500.00 708.16 52.79 42-34-50-53510 VEHICLE/EQUIPMENT MAINT 622.96 1,426.55 5,000.00 3,573.45 28.53 42-34-50-53990 PARKING MISC EXPENSES 111.00 908.65 18,000.00 17,091.35 5.05 42-34-50-54500 SUPPORT CONTRACTS 7,399.35 98,728.53 115,000.00 16,271.47 85.85 42-34-50-58500 PARKING LOT REV SHARE .00 .00 38,000.00 38,000.00 .00 42-34-50-58600 EQUIPMENT-BODY CAMERAS 13,733.20 13,733.20 14,000.00 266.80 98.09 42-34-50-58700 OUTLAY-PARKING .00 20,900.00 25,200.00 4,300.00 82.94 42-34-50-59400 TRANSFER TO CAPITAL PROJECTS .00 .00 15,000.00 15,000.00 .00 42-34-50-59500 TRANSFER TO GENERAL FUND .00 .00 2,767,318.00 2,767,318.00 .00 Total PARKING: 86,762.68 548,488.74 3,696,800.00 3,148,311.26 14.84 Page 74 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 23 Period: 06/26 Aug 13, 2026 12:14PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget Total PARKING: 562,736.88 2,995,971.31 7,468,600.00 4,472,628.69 40.11 PARKING FUND Revenue Total: 475,974.20 2,447,482.57 3,771,800.00 1,324,317.43 64.89 PARKING FUND Expenditure Total: 86,762.68 548,488.74 3,696,800.00 3,148,311.26 14.84 Net Total PARKING FUND: 389,211.52 1,898,993.83 75,000.00 1,823,993.83- 2,531.99 Page 75 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 24 Period: 06/26 Aug 13, 2026 12:14PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget CAPITAL PROJECTS FUND CAPITAL PROJECTS FUND CAPITAL PROJECTS FUND 43-00-00-43750 ARPA FUNDS-COUNTY .00 .00 .00 .00 .00 43-00-00-43790 STATE AIDS-LRIP GRANTS .00 .00 .00 .00 .00 43-00-00-48110 INTEREST EARNED 15,200.01 122,419.41 50,000.00 72,419.41- 244.84 43-00-00-48140 PORTFOLIO GAINS/LOSSES 979.65- 32,272.18- .00 32,272.18 .00 43-00-00-48500 TRAFFIC SIGNAL IMPROVEMENTS .00 140,000.00 .00 140,000.00- .00 43-00-00-49000 PROCEEDS FROM BORROWING .00 .00 .00 .00 .00 43-00-00-49050 PREMIUM ON DEBT ISSUANCE .00 .00 .00 .00 .00 43-00-00-49100 APPL. PRIOR YR APPROPRIATIONS .00 .00 4,568,457.00 4,568,457.00 .00 43-00-00-49500 TRANSFER FROM GENERAL FUND .00 .00 .00 .00 .00 43-00-00-49510 TRANSFER FROM LAKEFRONT FUND .00 .00 .00 .00 .00 43-00-00-49520 TRANSFER FROM PARKING FUND .00 .00 15,000.00 15,000.00 .00 43-00-00-49525 TRANSFER FROM TOURISM FUND .00 .00 .00 .00 .00 Total CAPITAL PROJECTS FUND: 14,220.36 230,147.23 4,633,457.00 4,403,309.77 4.97 CAPITAL PROJECTS FUND 43-00-00-52160 DEBT ISSUANCE COSTS .00 .00 .00 .00 .00 43-00-00-52175 PURCHASE OF HILLMOOR PROPERT .00 .00 .00 .00 .00 Total CAPITAL PROJECTS FUND: .00 .00 .00 .00 .00 Total CAPITAL PROJECTS FUND: 14,220.36 230,147.23 4,633,457.00 4,403,309.77 4.97 CITY HALL CAPITAL PROJECTS CITY HALL CAPITAL PROJECTS 43-16-10-17010 CITY HALL CAPITAL PROJECTS 37,429.27 74,858.55 58,000.00 16,858.55- 129.07 Total CITY HALL CAPITAL PROJECTS: 37,429.27 74,858.55 58,000.00 16,858.55- 129.07 Total CITY HALL CAPITAL PROJECTS: 37,429.27 74,858.55 58,000.00 16,858.55- 129.07 PD CAPITAL PROJECTS PD CAPITAL PROJECTS 43-21-00-17010 PD CAPITAL PROJECTS 2,571.95 240,714.68 791,757.00 551,042.32 30.40 Total PD CAPITAL PROJECTS: 2,571.95 240,714.68 791,757.00 551,042.32 30.40 Total PD CAPITAL PROJECTS: 2,571.95 240,714.68 791,757.00 551,042.32 30.40 FIRE DEPT CAPITAL PROJECTS FIRE DEPT CAPITAL PROJECTS 43-22-00-17010 FD CAPITAL PROJECTS 25,322.83 120,719.27 179,000.00 58,280.73 67.44 Total FIRE DEPT CAPITAL PROJECTS: 25,322.83 120,719.27 179,000.00 58,280.73 67.44 Total FIRE DEPT CAPITAL PROJECTS: 25,322.83 120,719.27 179,000.00 58,280.73 67.44 STREET IMPROVEMENT PROGRAM STREET IMPROVEMENT PROGRAM 43-32-10-17010 STREET IMP PROGRAM 122,387.11 632,560.49 1,306,800.00 674,239.51 48.41 43-32-10-17020 DPW CAPITAL PROJECTS .00 251,129.76 412,900.00 161,770.24 60.82 Page 76 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 25 Period: 06/26 Aug 13, 2026 12:14PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget Total STREET IMPROVEMENT PROGRAM: 122,387.11 883,690.25 1,719,700.00 836,009.75 51.39 Total STREET IMPROVEMENT PROGRAM: 122,387.11 883,690.25 1,719,700.00 836,009.75 51.39 DEPARTMENT: 40 PROGRAM: 00 43-40-00-17010 RIVIERA RENOVATION PHASE 1 .00 .00 .00 .00 .00 43-40-00-17012 RIVIERA RENOVATION 1ST FLOOR .00 .00 .00 .00 .00 43-40-00-17014 RIVIERA RENOVATION 2ND FLOOR .00 .00 .00 .00 .00 43-40-00-17015 LAKEFRONT CAPITAL PROJECTS .00 33,767.00 315,000.00 281,233.00 10.72 Total PROGRAM: 00: .00 33,767.00 315,000.00 281,233.00 10.72 Total DEPARTMENT: 40: .00 33,767.00 315,000.00 281,233.00 10.72 DEPARTMENT: 48 PROGRAM: 00 43-48-00-17010 CEMETERY CAPITAL PROJECTS 7,726.00 29,945.17 352,500.00 322,554.83 8.50 Total PROGRAM: 00: 7,726.00 29,945.17 352,500.00 322,554.83 8.50 Total DEPARTMENT: 48: 7,726.00 29,945.17 352,500.00 322,554.83 8.50 DEPARTMENT: 51 PROGRAM: 00 43-51-00-17010 MUSEUM CAPITAL PROJECTS .00 8,111.41 180,000.00 171,888.59 4.51 Total PROGRAM: 00: .00 8,111.41 180,000.00 171,888.59 4.51 Total DEPARTMENT: 51: .00 8,111.41 180,000.00 171,888.59 4.51 PARKS CAPITAL PROJECTS PARKS CAPITAL PROJECTS 43-52-00-53000 PARKS AND REC CAPITAL PROJECTS 17,087.75 52,872.53 392,500.00 339,627.47 13.47 43-52-00-53100 TAP GRANT CAPITAL PROJECTS .00 .00 .00 .00 .00 Total PARKS CAPITAL PROJECTS: 17,087.75 52,872.53 392,500.00 339,627.47 13.47 Total PARKS CAPITAL PROJECTS: 17,087.75 52,872.53 392,500.00 339,627.47 13.47 DEPARTMENT: 99 PROGRAM: 00 43-99-00-17010 LIBRARY CAPITAL PROJECTS 112,843.14 494,020.71 645,000.00 150,979.29 76.59 Total PROGRAM: 00: 112,843.14 494,020.71 645,000.00 150,979.29 76.59 Total DEPARTMENT: 99: 112,843.14 494,020.71 645,000.00 150,979.29 76.59 CAPITAL PROJECTS FUND Revenue Total: 14,220.36 230,147.23 4,633,457.00 4,403,309.77 4.97 CAPITAL PROJECTS FUND Expenditure Total: 325,368.05 1,938,699.57 4,633,457.00 2,694,757.43 41.84 Net Total CAPITAL PROJECTS FUND: 311,147.69- 1,708,552.34- .00 1,708,552.34 .00 Page 77 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 26 Period: 06/26 Aug 13, 2026 12:14PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget IMPACT FEES FUND IMPACT FEES FUND IMPACT FEES FUND 45-00-00-44520 PARK IMPACT FEES 7,265.00 44,706.00 20,000.00 24,706.00- 223.53 45-00-00-44530 DPW IMPACT FEES 14,358.00 122,043.00 120,000.00 2,043.00- 101.70 45-00-00-44550 LIBRARY IMPACT FEES 2,556.00 21,300.00 25,000.00 3,700.00 85.20 45-00-00-47300 PARK FUND DONATIONS .00 .00 .00 .00 .00 45-00-00-48110 INTEREST EARNED 2,626.20 18,035.33 20,000.00 1,964.67 90.18 Total IMPACT FEES FUND: 26,805.20 206,084.33 185,000.00 21,084.33- 111.40 IMPACT FEES FUND 45-00-00-59610 PARK IMPACT EXPENDITURES .00 .00 .00 .00 .00 Total IMPACT FEES FUND: .00 .00 .00 .00 .00 Total IMPACT FEES FUND: 26,805.20 206,084.33 185,000.00 21,084.33- 111.40 IMPACT FEES FUND Revenue Total: 26,805.20 206,084.33 185,000.00 21,084.33- 111.40 IMPACT FEES FUND Expenditure Total: .00 .00 .00 .00 .00 Net Total IMPACT FEES FUND: 26,805.20 206,084.33 185,000.00 21,084.33- 111.40 Page 78 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 27 Period: 06/26 Aug 13, 2026 12:14PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget TOURISM TOURISM TOURISM 47-00-00-41210 ROOM TAX 447,331.09 530,244.97 1,600,000.00 1,069,755.03 33.14 47-00-00-46100 TOURISM MISC REVENUE .00 .00 .00 .00 .00 47-00-00-48110 INTEREST INCOME 1,409.35 12,470.19 20,000.00 7,529.81 62.35 47-00-00-49100 APPL. PRIOR YR APPROPRIATIONS .00 .00 64,655.00 64,655.00 .00 47-00-00-49350 TRANSFER FROM GENERAL FUND .00 .00 .00 .00 .00 Total TOURISM: 448,740.44 542,715.16 1,684,655.00 1,141,939.84 32.22 TOURISM 47-00-00-57100 HOTEL/MOTEL ASSN-CHAM OF COM 10,099.32 325,925.44 800,000.00 474,074.56 40.74 47-00-00-57210 EVENTS COORDINATOR .00 .00 .00 .00 .00 47-00-00-57212 RIVIERA MARKETING COORDINATOR 5,833.34 46,666.72 70,000.00 23,333.28 66.67 Total TOURISM: 15,932.66 372,592.16 870,000.00 497,407.84 42.83 Total TOURISM: 464,673.10 915,307.32 2,554,655.00 1,639,347.68 35.83 DEPARTMENT: 70 PROGRAM: 00 47-70-00-57150 PROMOTIONAL GRANT 100,606.05 224,214.17 150,000.00 74,214.17- 149.48 47-70-00-57155 TOURISM MUNICIPAL DEVELOPMENT 20,656.13 102,800.43 422,000.00 319,199.57 24.36 47-70-00-59500 TRANSFER TO LAKEFRONT FUND .00 .00 .00 .00 .00 47-70-00-59600 TRANSFER TO DEBT SERVICE FUND .00 .00 242,655.00 242,655.00 .00 Total PROGRAM: 00: 121,262.18 327,014.60 814,655.00 487,640.40 40.14 Total DEPARTMENT: 70: 121,262.18 327,014.60 814,655.00 487,640.40 40.14 TOURISM Revenue Total: 448,740.44 542,715.16 1,684,655.00 1,141,939.84 32.22 TOURISM Expenditure Total: 137,194.84 699,606.76 1,684,655.00 985,048.24 41.53 Net Total TOURISM: 311,545.60 156,891.60- .00 156,891.60 .00 Page 79 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 28 Period: 06/26 Aug 13, 2026 12:14PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget CEMETERY FUND CEMETERY FUND CEMETERY FUND 48-00-00-41110 PROPERTY TAX LEVY .00 168,000.00 168,000.00 .00 100.00 48-00-00-46100 MISC REVENUE 400.00 5,375.00 3,500.00 1,875.00- 153.57 48-00-00-46540 SALE OF GRAVES/NICHES 2,600.00 13,550.00 20,000.00 6,450.00 67.75 48-00-00-46550 FOUNDATIONS/STAKE-OUTS 100.00 1,050.00 900.00 150.00- 116.67 48-00-00-46560 BURIAL INTERMENTS 4,380.00 22,370.00 30,000.00 7,630.00 74.57 48-00-00-48110 INVESTMENT INCOME 559.12 3,196.30 8,500.00 5,303.70 37.60 48-00-00-49100 APPL OF PRIOR YEARS APPROP .00 .00 119,821.00 119,821.00 .00 48-00-00-49400 TRANSFER FROM PERPETUAL CARE 2,572.78 13,155.67 14,000.00 844.33 93.97 Total CEMETERY FUND: 10,611.90 226,696.97 364,721.00 138,024.03 62.16 CEMETERY FUND 48-00-00-51200 CEM WAGES 11,033.50 82,235.12 142,611.00 60,375.88 57.66 48-00-00-51250 CEM OVERTIME 971.86 2,529.13 4,100.00 1,570.87 61.69 48-00-00-51260 CEM SEASONAL LABOR 2,026.01 13,988.61 32,339.00 18,350.39 43.26 48-00-00-51270 CEM ADMIN ASSISTANT 2,477.59 18,134.79 31,618.00 13,483.21 57.36 48-00-00-51340 CEM LIFE INSURANCE EXP 44.05 313.92 550.00 236.08 57.08 48-00-00-51345 CEM HEALTH INSURANCE 3,893.87 26,735.82 46,726.00 19,990.18 57.22 48-00-00-51350 CEM DENTAL INSURANCE 229.39 1,574.35 2,753.00 1,178.65 57.19 48-00-00-51355 CEM VISION INSURANCE 11.54 79.24 139.00 59.76 57.01 48-00-00-51360 CEM RETIREMENT EXPENSE 1,042.77 7,509.46 10,268.00 2,758.54 73.13 48-00-00-51370 CEM DISABILITY EXP 37.72 264.04 500.00 235.96 52.81 48-00-00-51380 CEM UNIFORM ALLOWANCE .00 1,400.00 1,400.00 .00 100.00 48-00-00-51520 CEM FICA EXPENSE 1,228.66 8,821.72 16,116.00 7,294.28 54.74 48-00-00-52210 CEM TELEPHONE EXP 88.14 622.71 1,250.00 627.29 49.82 48-00-00-52220 CEM ELECTRICITY EXP .00 1,374.86 1,900.00 525.14 72.36 48-00-00-52240 CEM GAS HEAT EXP 21.39 1,127.18 2,800.00 1,672.82 40.26 48-00-00-52260 CEM WATER/SEWER EXP 310.00 5,063.33 3,500.00 1,563.33- 144.67 48-00-00-52400 CEM BUILDING REPAIRS .00 .00 15,000.00 15,000.00 .00 48-00-00-52500 CEM EQUIP MAINT/REPAIRS 95.90 443.15 3,300.00 2,856.85 13.43 48-00-00-53100 CEM OFFICE SUPPLIES .00 90.07 100.00 9.93 90.07 48-00-00-53120 CEM POSTAGE EXP .00 .00 .00 .00 .00 48-00-00-53130 CEM WORKERS COMP INS .00 .00 4,000.00 4,000.00 .00 48-00-00-53140 CEM LIABILITY/PROPERTY INS .00 .00 2,350.00 2,350.00 .00 48-00-00-53200 CEM MEMBERSHIP DUES .00 216.00 200.00 16.00- 108.00 48-00-00-53320 CEM CONFERENCE .00 .00 2,000.00 2,000.00 .00 48-00-00-53400 CEM OPERATING SUPPLIES 115.64 1,880.96 2,500.00 619.04 75.24 48-00-00-53410 CEM FUEL EXPENSE 1,007.03 3,173.51 4,500.00 1,326.49 70.52 48-00-00-53500 CEM BLDG MAINT SUPPLIES .00 .00 250.00 250.00 .00 48-00-00-53510 CEM VEHICLE MAINT/REPAIR .00 .00 3,750.00 3,750.00 .00 48-00-00-53600 CEM MAINT SERVICE EXP 73.00 432.59 1,200.00 767.41 36.05 48-00-00-53620 CEM GROUNDS/LANDSCAPING .00 2,687.30 10,000.00 7,312.70 26.87 48-00-00-53990 CEM MISC EXP .00 .00 1,000.00 1,000.00 .00 48-00-00-54200 CEM GRAVES/FOUNDATIONS .00 .00 15,000.00 15,000.00 .00 48-00-00-54300 CEM COLUMBARIUM EXPENSES .00 .00 2,000.00 2,000.00 .00 48-00-00-58100 CEM EQUIPMENT OUTLAY 3,750.00 3,750.00 4,000.00 250.00 93.75 Total CEMETERY FUND: 28,458.06 184,447.86 369,720.00 185,272.14 49.89 Total CEMETERY FUND: 39,069.96 411,144.83 734,441.00 323,296.17 55.98 CEMETERY FUND Revenue Total: 10,611.90 226,696.97 364,721.00 138,024.03 62.16 Page 80 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 29 Period: 06/26 Aug 13, 2026 12:14PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget CEMETERY FUND Expenditure Total: 28,458.06 184,447.86 369,720.00 185,272.14 49.89 Net Total CEMETERY FUND: 17,846.16- 42,249.11 4,999.00- 47,248.11- 845.15- Page 81 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 30 Period: 06/26 Aug 13, 2026 12:14PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget EQUIPMENT REPLACEMENT FUND EQUIPMENT REPLACEMENT FUND EQUIPMENT REPLACEMENT FUND 50-00-00-41110 PROPERTY TAX LEVY .00 600,000.00 600,000.00 .00 100.00 50-00-00-43520 GRANTS .00 .00 .00 .00 .00 50-00-00-48110 INTEREST EARNED 1,899.10 13,370.33 70,000.00 56,629.67 19.10 50-00-00-49100 APPL. PRIOR YR APPROPRIATIONS .00 .00 1,499,001.00 1,499,001.00 .00 50-00-00-49400 TRANSFER FROM GENERAL FUND .00 .00 .00 .00 .00 Total EQUIPMENT REPLACEMENT FUND: 1,899.10 613,370.33 2,169,001.00 1,555,630.67 28.28 EQUIPMENT REPLACEMENT FUND 50-00-00-58000 MISC/COMP EQUIP PURCHASES 17,316.18 133,248.61 303,000.00 169,751.39 43.98 Total EQUIPMENT REPLACEMENT FUND: 17,316.18 133,248.61 303,000.00 169,751.39 43.98 Total EQUIPMENT REPLACEMENT FUND: 19,215.28 746,618.94 2,472,001.00 1,725,382.06 30.20 POLICE DEPARTMENT POLICE DEPARTMENT 50-21-00-48300 SALE OF POLICE EQUIPMENT .00 .00 .00 .00 .00 Total POLICE DEPARTMENT: .00 .00 .00 .00 .00 POLICE DEPARTMENT 50-21-00-58000 POLICE EQUIPMENT PURCHASES 6,218.97 196,932.20 248,000.00 51,067.80 79.41 Total POLICE DEPARTMENT: 6,218.97 196,932.20 248,000.00 51,067.80 79.41 Total POLICE DEPARTMENT: 6,218.97 196,932.20 248,000.00 51,067.80 79.41 FIRE DEPARTMENT FIRE DEPARTMENT 50-22-00-48200 TOWN OF GENEVA CIP AGREEMENT .00 .00 .00 .00 .00 50-22-00-48300 SALE OF FIRE EQUIPMENT 2,500.00 2,500.00 .00 2,500.00- .00 Total FIRE DEPARTMENT: 2,500.00 2,500.00 .00 2,500.00- .00 FIRE DEPARTMENT 50-22-00-58000 FIRE EQUIPMENT PURCHASES 1,045.00 373,576.43 1,121,500.00 747,923.57 33.31 Total FIRE DEPARTMENT: 1,045.00 373,576.43 1,121,500.00 747,923.57 33.31 Total FIRE DEPARTMENT: 3,545.00 376,076.43 1,121,500.00 745,423.57 33.53 EMERGENCY MANAGEMENT EMERGENCY MANAGEMENT 50-29-00-58000 EMERG MGMT EQUIPMENT PURCHA .00 .00 .00 .00 .00 Total EMERGENCY MANAGEMENT: .00 .00 .00 .00 .00 Total EMERGENCY MANAGEMENT: .00 .00 .00 .00 .00 DPW Page 82 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 31 Period: 06/26 Aug 13, 2026 12:14PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget DPW 50-32-00-48300 SALE OF DPW EQUIPMENT .00 .00 .00 .00 .00 Total DPW: .00 .00 .00 .00 .00 DPW 50-32-00-58000 DPW EQUIPMENT PURCHASES 199,810.50 357,512.50 294,501.00 63,011.50- 121.40 Total DPW: 199,810.50 357,512.50 294,501.00 63,011.50- 121.40 Total DPW: 199,810.50 357,512.50 294,501.00 63,011.50- 121.40 DEPARTMENT: 42 PROGRAM: 00 50-42-00-58000 PARKING EQUIPMENT PURCHASES .00 .00 .00 .00 .00 Total PROGRAM: 00: .00 .00 .00 .00 .00 Total DEPARTMENT: 42: .00 .00 .00 .00 .00 CEMETERY CEMETERY 50-48-00-58000 CEMETERY EQUIPMENT REPLACEME .00 72,598.50 202,000.00 129,401.50 35.94 Total CEMETERY: .00 72,598.50 202,000.00 129,401.50 35.94 Total CEMETERY: .00 72,598.50 202,000.00 129,401.50 35.94 DEPARTMENT: 51 PROGRAM: 00 50-51-00-58000 MUSEUM EQUIPMENT REPLACEMEN .00 .00 .00 .00 .00 Total PROGRAM: 00: .00 .00 .00 .00 .00 Total DEPARTMENT: 51: .00 .00 .00 .00 .00 EQUIPMENT REPLACEMENT FUND Revenue Total: 4,399.10 615,870.33 2,169,001.00 1,553,130.67 28.39 EQUIPMENT REPLACEMENT FUND Expenditure Total: 224,390.65 1,133,868.24 2,169,001.00 1,035,132.76 52.28 Net Total EQUIPMENT REPLACEMENT FUND: 219,991.55- 517,997.91- .00 517,997.91 .00 Page 83 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 32 Period: 06/26 Aug 13, 2026 12:14PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget LIBRARY LIBRARY LIBRARY 99-00-00-41110 PROPERTY TAX LEVY .00 520,000.00 520,000.00 .00 100.00 99-00-00-45120 LIBRARY FINES AND FEES 66.00 1,093.08 2,400.00 1,306.92 45.55 99-00-00-45150 COPIES,PRINTS,FAXES 310.62 3,294.25 5,600.00 2,305.75 58.83 99-00-00-46210 LIBRARY MISC REVENUE .00 .00 .00 .00 .00 99-00-00-47310 KENOSHA COUNTY REVENUES .00 14,101.00 14,101.00 .00 100.00 99-00-00-47320 RACINE COUNTY REVENUES .00 5,773.75 5,774.00 .25 100.00 99-00-00-47330 WALWORTH COUNTY REVENUES .00 371,861.00 371,861.00 .00 100.00 99-00-00-47340 WAUKESHA COUNTY REVENUES .00 281.00 271.00 10.00- 103.69 99-00-00-47350 ROCK COUNTY (ARROWHEAD) REV .00 57.55 82.00 24.45 70.18 99-00-00-47360 JEFFERSON COUNTY REVENUES .00 70.34 70.00 .34- 100.49 99-00-00-48110 INTEREST EARNED .00 .00 .00 .00 .00 99-00-00-48190 DISCOUNTS EARNED .00 .00 .00 .00 .00 99-00-00-48920 DONATIONS .00 .00 .00 .00 .00 99-00-00-49100 APPL OF PR YR APPROPRIATIONS .00 .00 100,000.00 100,000.00 .00 99-00-00-49500 TRANSFER FROM GENERAL FUND .00 .00 282,443.00 282,443.00 .00 99-00-00-49550 TRF FROM LIBRARY DONATIONS .00 .00 25,000.00 25,000.00 .00 Total LIBRARY: 376.62 916,531.97 1,327,602.00 411,070.03 69.04 LIBRARY 99-00-00-51100 LIBRARY FT SALARIES 54,667.20 409,516.28 704,521.00 295,004.72 58.13 99-00-00-51200 LIBRARY PT WAGES .00 .00 .00 .00 .00 99-00-00-51340 LIBRARY LIFE INSURANCE 122.71 872.29 1,500.00 627.71 58.15 99-00-00-51345 LIBRARY HEALTH INSURANCE 14,044.37 98,310.59 181,587.00 83,276.41 54.14 99-00-00-51350 LIBRARY DENTAL INSURANCE 752.40 5,266.80 7,529.00 2,262.20 69.95 99-00-00-51355 LIBRARY VISION INSURANCE 25.95 181.65 554.00 372.35 32.79 99-00-00-51360 LIBRARY RETIREMENT 3,677.98 27,706.26 47,044.00 19,337.74 58.89 99-00-00-51370 LIBRARY DISABILITY PREMIUMS 121.81 852.67 1,975.00 1,122.33 43.17 99-00-00-51520 LIBRARY SOCIAL SECURITY 4,066.02 30,550.36 55,392.00 24,841.64 55.15 99-00-00-52110 GENERAL ADMIN EXPENSES 1,213.50- 5,457.02- 3,000.00 8,457.02 181.90- 99-00-00-52160 PROFESSIONAL SERVICES .00 .00 .00 .00 .00 99-00-00-52210 LIBRARY TELEPHONE EXP 422.40 3,881.82 4,200.00 318.18 92.42 99-00-00-52220 LIBRARY UTILITIES 995.07 12,911.34 22,000.00 9,088.66 58.69 99-00-00-52500 LIBRARY BLDG REPAIR .00 1,530.00 3,000.00 1,470.00 51.00 99-00-00-53100 LIBRARY OFFICE SUPPLIES .00 2,176.15 3,000.00 823.85 72.54 99-00-00-53120 LIBRARY POSTAGE .00 132.88 750.00 617.12 17.72 99-00-00-53130 WORKERS COMP INSURANCE .00 .00 1,750.00 1,750.00 .00 99-00-00-53140 LIABILITY & PROPERTY INSURANCE .00 .00 10,500.00 10,500.00 .00 99-00-00-53320 STAFF CONTINUING EDUCATION 44.95 1,945.28 3,000.00 1,054.72 64.84 99-00-00-53410 VEHICLE AND FUEL EXPENSES .00 67.96 2,000.00 1,932.04 3.40 99-00-00-53500 LIBRARY MAINT SUPPLIES 239.90 2,876.64 4,000.00 1,123.36 71.92 99-00-00-53600 LIBRARY BLDG MAINT SERVICES 6,695.25 27,048.95 55,000.00 27,951.05 49.18 99-00-00-53990 LIBRARY MISCELLANEOUS .00 .00 .00 .00 .00 99-00-00-54100 LIBRARY ADULT MATERIALS 13,438.53 61,753.73 82,000.00 20,246.27 75.31 99-00-00-54110 LIBRARY YOUTH MATERIALS 1,014.60 26,866.25 43,000.00 16,133.75 62.48 99-00-00-54120 LIBRARY MAGAZINES & NEWSPAPER .00 .00 .00 .00 .00 99-00-00-54140 LIBRARY NONPRINT MATERIALS .00 .00 .00 .00 .00 99-00-00-54150 LIBRARY PROGRAMS 2,924.88 8,863.58 15,000.00 6,136.42 59.09 99-00-00-54155 LIBRARY MARKETING .00 1,614.06 2,500.00 885.94 64.56 99-00-00-55000 COVID-19 EXPENDITURES .00 .00 .00 .00 .00 99-00-00-55100 LIBRARY SIRSI .00 .00 .00 .00 .00 99-00-00-55110 CIRCULATION SUPPLIES & SERVICE 92.70 1,052.10 3,000.00 1,947.90 35.07 Page 84 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 33 Period: 06/26 Aug 13, 2026 12:14PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget 99-00-00-55120 LIBRARY PROCESSING SUPPLIES 593.02 7,205.87 5,000.00 2,205.87- 144.12 99-00-00-55130 PRAIRIE LAKES LIBRARY SYSTEM .00 19,867.43 20,000.00 132.57 99.34 99-00-00-55140 LIBRARY COMPUTER HARDWARE .00 270.95 5,000.00 4,729.05 5.42 99-00-00-55150 LIBRARY COMPUTER SOFTWARE .00 5,088.66 7,500.00 2,411.34 67.85 99-00-00-55160 LIBRARY IT CONSULTING SERVICES .00 .00 .00 .00 .00 99-00-00-55170 LIBRARY OUTREACH 3,089.40 5,759.56 25,000.00 19,240.44 23.04 99-00-00-55320 LIBRARY EQUIP LEASES & MAINT 816.79 3,638.93 7,300.00 3,661.07 49.85 99-00-00-59000 LGIP EXPENDITURES 66,701.02 108,409.32 .00 108,409.32- .00 99-00-00-59550 TRSF FROM LIBRARY DONATIONS .00 1,500.00 .00 1,500.00- .00 Total LIBRARY: 173,333.45 872,261.34 1,327,602.00 455,340.66 65.70 Total LIBRARY: 173,710.07 1,788,793.31 2,655,204.00 866,410.69 67.37 LIBRARY Revenue Total: 376.62 916,531.97 1,327,602.00 411,070.03 69.04 LIBRARY Expenditure Total: 173,333.45 872,261.34 1,327,602.00 455,340.66 65.70 Net Total LIBRARY: 172,956.83- 44,270.63 .00 44,270.63- .00 Net Grand Totals: 1,233,027.30- 3,368,990.63- 165,732.30 3,534,722.93 2,032.79- Page 85 of 207 CITY OF LAKE GENEVA Comptroller's Report — Budget vs. Actual Period Ending July 31, 2026 ( 58.3%) Executive Summary Through July, the City's General Fund shows year-to-date revenue of $11,039,705 (55.8% of the $19,796,853 budget) against expenditures of $13,141,890 (66.1% of the $19,885,590 budget). Revenue moved sharply toward its budgeted pace this month: the full $6,320,498 general property tax levy settlement posted in July (100.4% of the $6,293,229 budget, up from just 45.6% recorded through June), closing most of the timing gap described in last month's report. As a result, the General Fund's unfavorable net variance improved from $4,099,601 in June to $2,013,448 in July — a roughly $2.1 million swing in a single month, driven almost entirely by that one tax settlement rather than any change in spending pattern. The remaining revenue gap is the same one flagged last month and is not expected to close until year -end: the Transfer from Lakefront Fund ($771,534 budgeted) and Transfer from Parking Fund ($2,767,318 budgeted) are posted only once a year. The mirror image is still visible in the source funds — Lakefront revenue at 82.9% of budget with expenditures at only 34.4%, and Parking revenue at 67.5% with expenditures at only 16.6% — confirming both transfers-out remain pending. General Fund expenditures at 66.1% of budget are running ahead of both the 58.3% calendar benchmark (7 of 12 months elapsed) and the payroll-period pace (approximately 15 of 26 pay periods processed, or 57.7%). The gap above those benchmarks is concentrated in a small number of items flagged below — notably the continued growth of the unbudgeted Storm Expenditures tracking account — rather than broad-based overspending; core departments such as Police (62.7%), Fire (67.3%), and the Street Department (68.9%) remain in a reasonable range for this point in the year. All Funds Summary Revenue — Actual vs. Budget Fund Actual Budget Variance % of Budget General Fund 11,039,705 19,796,853 8,757,148 55.8% Debt Service Fund 2,754,186 3,010,247 256,061 91.5% Lakefront Fund 1,468,488 1,772,235 303,747 82.9% Parking Fund 2,545,862 3,771,800 1,225,938 67.5% Capital Projects Fund 248,015 4,633,457 4,385,442 5.4% Impact Fees Fund 220,409 185,000 (35,409) 119.1% Tourism Fund 792,778 1,684,655 891,877 47.1% Cemetery Fund 229,207 364,721 135,514 62.8% Equipment Replacement Fund 615,870 2,169,001 1,553,131 28.4% Library Fund 916,618 1,327,602 410,984 69.0% Total — All Funds 20,831,139 38,715,571 17,884,432 53.8% Expenditures — Actual vs. Budget Fund Actual Budget Variance % of Budget General Fund 13,141,890 19,885,590 6,743,700 66.1% Debt Service Fund 2,808,179 2,986,247 178,068 94.0% Lakefront Fund 618,735 1,796,767 1,178,032 34.4% Parking Fund 613,914 3,696,800 3,082,886 16.6% Capital Projects Fund 2,137,891 4,633,457 2,495,566 46.1% Impact Fees Fund 0 0 0 0.0% Tourism Fund 730,155 1,684,655 954,500 43.3% Cemetery Fund 212,368 369,720 157,352 57.4% Equipment Replacement Fund 1,134,928 2,169,001 1,034,073 52.3% Library Fund 975,610 1,327,602 351,992 73.5% Total — All Funds 22,373,670 38,549,839 16,176,169 58.0% Page 86 of 207 Net Position (Revenue less Expenditures) Fund Actual Budget Variance % of Budget General Fund (2,102,185) (88,737) 2,013,448 Debt Service Fund (53,993) 24,000 77,993 Lakefront Fund 849,753 (24,532) (874,285) Parking Fund 1,931,949 75,000 (1,856,949) Capital Projects Fund (1,889,876) 0 1,889,876 Impact Fees Fund 220,409 185,000 (35,409) Tourism Fund 62,623 0 (62,623) Cemetery Fund 16,839 (4,999) (21,838) Equipment Replacement Fund (519,057) 0 519,057 Library Fund (58,992) 0 58,992 Total — All Funds (1,542,532) 165,732 1,708,264 Figures in parentheses are negative (a net use of fund balance or a shortfall against budget). Highlights ● General Property Taxes: the full $6,320,498 annual levy settlement posted in July (100.4% of the $6,293,229 budget) — essentially completing this revenue line for the year, five months ahead of year -end. ● Room Tax / Room Tax–Marketplace Provider: the City retains a minimum of $362,377 of collected room tax in the General Fund ($234,327 Room Tax + $128,023 Marketplace Provider); the remainder collected year -to-date, $780,308.01, is transferred to the Tourism Fund (Tourism Fund Room Tax revenue: $780,308 of its $1,600,000 budget, 48.8%). This explains the apparent decline noted in the General Fund's combined Room Tax accounts — it reflects the normal split of collections between the General Fund and Tourism Fu nd. ● Storm Expenditures (General Government): grew to $214,097 YTD (up from $142,854 in June) against no budgeted appropriation — this remains a tracking account for storm response/cleanup costs. The reimbursement request has been submitted to the State and is pending review. ● Parking Fund: 2026 year-to-date activity is outpacing the same period in 2025. Revenue is $2,545,862 versus $2,426,019 last year (+$119,843, +4.9%), and expenditures are $613,914 versus $533,954 last year (+$79,960, +15.0%). ● Lakefront Fund: 2026 year-to-date revenue is $1,468,488 versus $1,459,257 last year (+$9,231, +0.6%), essentially flat, while expenditures are $618,735 versus $667,196 last year (-$48,461, -7.3%), a favorable decrease from the same period in 2025. ● Capital Projects Fund: revenue shows only 5.4% realized ($248,015 of $4,633,457). This fund is based on a 3 -year bond issuance, with all bond proceeds/revenue recognized in 2024; the remaining bond proceeds are being spent down over the life of the fund and are expected to be fully spent by the end of this year. The fund's 46.1% expenditure pace reflects that planned spend-down and is not a funding gap. ● Equipment Replacement Fund: shows a negative net position of $(519,057) year -to-date, reflecting planned equipment purchases outpacing this year's revenue recognition; the fund balance remains healthy at $1,550,758.62. Page 87 of 207 Institution Account Name Balances Institution Account Name Balances Cash on Hand Cash Drawer-Change Bank 328.26 General Fund Cash Drawer-Change Bank 328.26 Municipal Court-Petty Cash 60.00 General Checking-shared cash 357,977.70 Police-Petty Cash 150.00 Donations Checking 44,658.23 Police-Cash Drawer 175.00 Credit Card Account 17,068.11 Police-Bond Change Fund 500.00 Stripe Account 17,975.12 Launch Ramp Change Fund 100.00 Investment Pool #1 - General 11,001,294.77 Parking Dept Petty Cash 100.00 Investment Pool #4 - Tax 3,521.61 Library-Petty Cash 350.00 Investment Pool #7 - Parks 56,314.30 Tax-Petty Cash - Municipal Court-Petty Cash 60.00 1,763.26 Police-Petty Cash 150.00 Police-Cash Drawer 175.00 Police-Bond-Change Fund 500.00 First National Bank General Fund Checking 357,977.70 11,500,023.10 Donations Checking 44,658.23 Credit Card Account 17,068.11 Debt Service LGIP #12-Debt Service 376,089.72 Certified Payment Checking 17,975.12 Pershing-Debt Svc 2024 GO Notes 26,892.20 Library Checking 85,317.19 Tax Checking Account 33,098.76 402,981.92 Parking Fund Checking 11,704.32 567,799.43 Lakefront Launch Ramp Change Fund 100.00 100.00 Local Government Investment Pool Investment Pool #1-General 11,001,294.77 Parking Parking Fund Checking 11,704.32 Investment Pool #3-2021 GO Notes-2021B 180,824.38 Parking-Petty Cash 100.00 Investment Pool #4-Treasurer 3,521.61 11,804.32 Investment Pool #5 - Park Impact Fees 99,941.58 Investment Pool #6 - Library Special Projects 559,633.85 Capital Projects Investment Pool #11 - Capital Projects 117.69 Investment Pool #7 - Parks 56,314.30 Investment Pool #3-2021 GO Notes-2021B 180,824.38 Investment Pool #8 - Equip Replacement 633,753.10 Investment Pool #13 GO Bonds 2022A 116.68 Investment Pool #11 - Capital Projects 117.69 Pershing-2024 GO Notes 3,789,183.76 Investment Pool #12 - Debt Service 376,089.72 3,970,242.51 Investment Pool #13 - GO Bonds 2022A 116.68 Investment Pool #14-Library Impact Fees 119,769.41 Impact Fees Investment Pool #5 - Park Impact Fees 99,941.58 Investment Pool #15-DPW Impact Fees 683,388.64 Investment Pool #14-Library Impact Fees 119,769.41 13,714,765.73 Investment Pool #15-DPW Impact Fees 683,388.64 903,099.63 Cemetery Edward Jones Cemetery Perpetual Care 1,003,296.17 Perpetual Care Cemetery Pepetual Care-Edward Jones 1,003,296.17 Library Special Projects 232.57 Library Designated Youth Account 30,829.91 Equip Replacement Investment Pool #8 - Equipment Replacement 633,753.10 Library Steffgen Account 95,747.16 Library Foundation Account 279.97 Tax Agency Fund Tax-Petty Cash - 1,130,385.78 Tax Checking Account 33,098.76 33,098.76 Fidelity Investments Investments-Swanson Fund 185,578.09 185,578.09 Library Operating Library-Petty Cash 350.00 Library Investments Investment Pool #6 - Library Special Projects 559,633.85 Pershing Solutions Debt Svc 2024 GO Notes 26,892.20 Library Donations 85,317.19 Capital-2024 GO Notes 3,789,183.76 Investments-Edward Jones 232.57 3,816,075.96 Investments-Swanson Fund 185,578.09 Library Designated Youth Account 30,829.91 Library Steffgen Account 95,747.16 Library Foundation Account 279.97 957,618.74 Total Cash and Investments 19,416,368.25 Total Cash and Investments 19,416,368.25 CITY OF LAKE GENEVA TREASURER'S REPORT - BALANCES BY INSTITUTION 7/31/2026 CITY OF LAKE GENEVA TREASURER'S REPORT - BALANCES BY FUND 7/31/2026 Page 88 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 1 Period: 07/26 Sep 08, 2026 01:59PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget GENERAL FUND GENERAL FUND GENERAL FUND 11-00-00-41110 GENERAL PROPERTY TAXES .00 6,320,497.76 6,293,229.00 27,268.76- 100.43 11-00-00-41130 OMITTED & MISC TAX REVENUE .00 5,897.62 18,328.00 12,430.38 32.18 11-00-00-41140 MOBILE HOME PARK FEES 178.09 2,650.54 4,000.00 1,349.46 66.26 11-00-00-41160 USE VALUE CONVERSION TAX .00 .00 .00 .00 .00 11-00-00-41210 ROOM TAX 38,394.36 234,326.76 525,000.00 290,673.24 44.63 11-00-00-41212 ROOM TAX-MARKETPLACE PROVIDE 191,882.36 128,023.34 185,000.00 56,976.66 69.20 11-00-00-41220 SALES TAX DISCOUNT 232.00 1,079.88 1,500.00 420.12 71.99 11-00-00-41310 TAXES FROM WATER UTILITY 20,561.11 143,927.77 275,000.00 131,072.23 52.34 11-00-00-41800 INT & PENALTY ON TAXES .00 12.53 500.00 487.47 2.51 11-00-00-41810 ROOM TAX LATE FEES .00 .00 .00 .00 .00 11-00-00-41820 ROOM TAX INTEREST .00 .00 .00 .00 .00 11-00-00-42630 SPEC ASSMTS-ROADS .00 .00 .00 .00 .00 11-00-00-42640 SPEC ASSMTS-SIDEWALKS .00 .00 6,505.00 6,505.00 .00 11-00-00-43400 MUNICIPAL RECYCLING GRANT .00 23,856.37 23,857.00 .63 100.00 11-00-00-43410 STATE SHARED REVENUE 51,643.08 51,643.08 344,287.00 292,643.92 15.00 11-00-00-43430 EXPENDITURE RESTRAINT PROGRA .00 .00 .00 .00 .00 11-00-00-43530 STATE AID FOR HIGHWAYS 236,241.51 708,724.53 945,483.00 236,758.47 74.96 11-00-00-43540 OTHER STATE GRANTS .00 .00 .00 .00 .00 11-00-00-43600 PYMT MUNI SERVICES-CONSERVATN .00 5,008.05 5,006.00 2.05- 100.04 11-00-00-43610 STATE COMPUTER AID 19,204.41 19,204.41 19,204.00 .41- 100.00 11-00-00-43612 STATE PERSONAL PROPERTY AID .00 122,986.51 24,260.00 98,726.51- 506.95 11-00-00-43615 VIDEO SERVICE PROVIDER AID 26,741.28 26,741.28 26,741.00 .28- 100.00 11-00-00-43620 AIDS IN LIEU OF TAXES-PILOT 10,000.00 10,940.56 10,941.00 .44 100.00 11-00-00-43695 OTHER FEDERAL AIDS .00 .00 .00 .00 .00 11-00-00-44100 LIQUOR & MALT BEVERAGE LICENSE 3,785.00 58,554.50 38,000.00 20,554.50- 154.09 11-00-00-44110 OPERATOR LICENSES 4,030.00 26,070.00 22,000.00 4,070.00- 118.50 11-00-00-44120 BUS LIC-CIG,TAXI,AMUSE,BILLARD 1,240.00 15,365.00 20,000.00 4,635.00 76.83 11-00-00-44130 PERMITS- SELL,CAFE,ROOM,MASSAG 230.00 8,240.00 9,000.00 760.00 91.56 11-00-00-44140 PERMITS-SHORT-TERM RENTALS .00 .00 .00 .00 .00 11-00-00-44150 CABLE TV FRANCHISE FEES .00 44,750.26 105,000.00 60,249.74 42.62 11-00-00-44200 NONBUS LIC-DOGS/CATS 85.00 1,600.00 1,500.00 100.00- 106.67 11-00-00-44250 OTHER LICENSES $ FEES-WEIGHTS 80.00 2,015.00 6,000.00 3,985.00 33.58 11-00-00-44900 WORK PERMITS .00 .00 .00 .00 .00 11-00-00-44950 OTHER PERMITS- PARADES,BANNER 144.00 319.00 .00 319.00- .00 11-00-00-45100 ANNEXATION FILING FEES .00 .00 .00 .00 .00 11-00-00-46000 CASH DRAWER OVERAGES/UNDERA .00 .00 .00 .00 .00 11-00-00-46100 GENERAL GOV'T MISC REVENUE 15.00 6,111.53 2,000.00 4,111.53- 305.58 11-00-00-46110 SPECIAL ASSMT LETTERS FEES 1,115.00 8,103.70 10,000.00 1,896.30 81.04 11-00-00-46900 MISCELLANEOUS SALES .00 .00 .00 .00 .00 11-00-00-47300 DONATIONS 800.00 900.00 .00 900.00- .00 11-00-00-47350 GOAT SPONSORSHIP .00 .00 .00 .00 .00 11-00-00-47400 DONATIONS-FIRST RESPOND FUND .00 .00 .00 .00 .00 11-00-00-47450 MEMORIAL BRICKS 1,279.62 8,533.34 6,000.00 2,533.34- 142.22 11-00-00-47900 INTDEPART CHGS FOR SVC UTILITY .00 .00 .00 .00 .00 11-00-00-48110 INTEREST INCOME 21,141.55 173,346.93 300,627.00 127,280.07 57.66 11-00-00-48130 INTEREST ON SPECIAL ASSESSMENT .00 18.00 2,000.00 1,982.00 .90 11-00-00-48350 ROOM RENTAL FEES .00 1.00 .00 1.00- .00 11-00-00-48400 INSURANCE REIMBURSEMENTS .00 8,000.00 20,000.00 12,000.00 40.00 11-00-00-48450 INSURANCE REBATE-LEAGUE .00 6,843.00 7,500.00 657.00 91.24 11-00-00-48500 MISC. REVENUE .00 .00 .00 .00 .00 11-00-00-48510 OTHER PARK DONATIONS .00 .00 .00 .00 .00 11-00-00-49100 APPL.PRIOR YRS APPROPRIATION .00 .00 1,979,685.00 1,979,685.00 .00 Page 89 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 2 Period: 07/26 Sep 08, 2026 01:59PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget 11-00-00-49300 TRANSFER FROM LAKEFRONT .00 .00 771,534.00 771,534.00 .00 11-00-00-49500 TRANSFER FROM PARKING FUND .00 .00 2,767,318.00 2,767,318.00 .00 Total GENERAL FUND: 629,023.37 8,174,292.25 14,777,005.00 6,602,712.75 55.32 Total GENERAL FUND: 629,023.37 8,174,292.25 14,777,005.00 6,602,712.75 55.32 GENERAL GOVERNMENT GENERAL GOVERNMENT 11-10-00-51330 LIFE INSURANCE POLICY FEES .00 2,333.25 3,300.00 966.75 70.70 11-10-00-51390 STAFF APPRECIATION .00 6,970.55- 5,500.00 12,470.55 126.74- 11-10-00-51395 CUSTOMER SERVICE TRAINING .00 .00 .00 .00 .00 11-10-00-51400 CYBER SECURITY TRAINING .00 .00 1,000.00 1,000.00 .00 11-10-00-51500 OTHER PROFESSIONAL SERVICES .00 .00 .00 .00 .00 11-10-00-51540 UNEMPLOYMENT COMPENSATION .00 .00 10,000.00 10,000.00 .00 11-10-00-52450 EXPENSES SUBJECT TO INS CLAIM .00 .00 7,500.00 7,500.00 .00 11-10-00-53140 OFFICIAL PUBLICATIONS & NOTICE .00 .00 .00 .00 .00 11-10-00-53150 PUBLICATION FEES REIMBURSABLE .00 .00 .00 .00 .00 11-10-00-53160 RECORDING FEES 60.00 90.00 .00 90.00- .00 11-10-00-53980 BANK CHARGES 85.50 249.20 500.00 250.80 49.84 11-10-00-53990 GENERAL GOV'T MISC EXPENSES .00 .00 .00 .00 .00 11-10-00-55000 COVID-19 EXPENDITURES .00 .00 .00 .00 .00 11-10-00-57400 PERSONAL PROPERTY WRITEOFFS .00 .00 .00 .00 .00 11-10-00-57410 ILLEGAL TAXES & REFUNDS .00 .00 .00 .00 .00 11-10-00-57430 A/R WRITE-OFFS .00 .00 .00 .00 .00 11-10-00-57800 CONTINGENCY ACCOUNT .00 2,500.00 50,000.00 47,500.00 5.00 11-10-00-58000 STORM EXPENDITURES 142,853.92 214,096.56 .00 214,096.56- .00 11-10-00-59350 TRANSFER TO TOURISM .00 .00 .00 .00 .00 11-10-00-59400 TRANSFER TO CAPITAL FUND .00 .00 .00 .00 .00 11-10-00-59500 TRANSFER TO LIBRARY FUND .00 .00 282,443.00 282,443.00 .00 11-10-00-59600 TRANSFER TO EQUIP REPLACEMENT .00 .00 .00 .00 .00 Total GENERAL GOVERNMENT: 142,999.42 212,298.46 360,243.00 147,944.54 58.93 INSURANCE 11-10-10-55090 INS REIMB-OTHER DEPTS .00 .00 112,950.00- 112,950.00- .00 11-10-10-55120 GENERAL LIABILITY INSURANCE .00 180,583.01 248,026.00 67,442.99 72.81 11-10-10-55130 BOILER & MACHINERY INS .00 568.80 1,700.00 1,131.20 33.46 11-10-10-55160 WORKERS COMPENSATION .00 208,199.25 159,921.00 48,278.25- 130.19 Total INSURANCE: .00 389,351.06 296,697.00 92,654.06- 131.23 HEALTH INSURANCE 11-10-20-51110 HEALTH & DENTAL REIMBURSABLE 4,235.36- 23,405.91- 42,057.00- 18,651.09- 55.65 11-10-20-51320 HEALTH AND DENTAL ADMIN CHGS 4,553.48 30,769.89 38,000.00 7,230.11 80.97 11-10-20-51335 EBC/DIFFERENCE CARD CLAIMS 21,744.69 169,202.22 177,726.00 8,523.78 95.20 11-10-20-51337 RETIREE HEALTH INS PREMIUMS 11,305.49 79,138.43 140,000.00 60,861.57 56.53 11-10-20-51350 EAP PROGRAM .00 937.50 3,875.00 2,937.50 24.19 Total HEALTH INSURANCE: 33,368.30 256,642.13 317,544.00 60,901.87 80.82 Total GENERAL GOVERNMENT: 176,367.72 858,291.65 974,484.00 116,192.35 88.08 COMMON COUNCIL COMMON COUNCIL 11-11-00-51140 COUNCIL SALARIES 3,200.00 27,200.00 41,622.00 14,422.00 65.35 Page 90 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 3 Period: 07/26 Sep 08, 2026 01:59PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget 11-11-00-51200 PART TIME WAGES .00 .00 .00 .00 .00 11-11-00-51520 COUNCIL SOCIAL SECURITY 244.80 2,080.80 3,184.00 1,103.20 65.35 11-11-00-52140 VIDEOTAPING EXPENSES .00 .00 .00 .00 .00 11-11-00-53200 COUNCIL WIS LEAGUE MEMBERSHIP .00 7,450.67 7,451.00 .33 100.00 11-11-00-53310 COUNCIL MEALS & LODGING .00 .00 500.00 500.00 .00 11-11-00-53320 COUNCIL CONFERENCES & SCHOOL .00 .00 500.00 500.00 .00 11-11-00-53990 COUNCIL MISCELLANEOUS EXPENSE 21.12 21.12 750.00 728.88 2.82 Total COMMON COUNCIL: 3,465.92 36,752.59 54,007.00 17,254.41 68.05 Total COMMON COUNCIL: 3,465.92 36,752.59 54,007.00 17,254.41 68.05 MUNICIPAL COURT MUNICIPAL COURT 11-12-00-45100 COURT PENALTIES & FINES 20,506.31 100,634.95 170,000.00 69,365.05 59.20 11-12-00-45120 CIRCUIT COURT FORFEITURES 379.63 770.47 .00 770.47- .00 11-12-00-45130 PARKING CITATION COLLECTIONS 95.00 12,111.30 23,000.00 10,888.70 52.66 11-12-00-45140 COURT CITATION COLLECTN-STARK .00 86.50 100.00 13.50 86.50 11-12-00-46400 REIMBURSEMENTS BY DEFENDANTS 30.00 1,110.67 1,800.00 689.33 61.70 Total MUNICIPAL COURT: 21,010.94 114,713.89 194,900.00 80,186.11 58.86 MUNICIPAL COURT 11-12-00-51140 MUNICIPAL COURT JUDGE WAGES 1,216.08 10,336.68 16,584.00 6,247.32 62.33 11-12-00-51200 MUNICIPAL COURT WAGES-CLERK 5,454.40 45,499.20 74,672.00 29,172.80 60.93 11-12-00-51220 MUNICIPAL COURT WAGES-PT 1,641.97 14,981.31 32,230.00 17,248.69 46.48 11-12-00-51250 MUNICIPAL CT OVERTIME 204.54 1,179.27 2,000.00 820.73 58.96 11-12-00-51340 MUNICIPAL CT LIFE INSURANCE 41.85 308.76 390.00 81.24 79.17 11-12-00-51345 MUNICIPAL CT HEALTH INSURANCE 1,944.41 15,555.28 27,948.00 12,392.72 55.66 11-12-00-51350 MUNICIPAL CT DENTAL INSURANCE 128.46 1,027.68 1,100.00 72.32 93.43 11-12-00-51355 MUNICIPAL CT VISION INSURANCE 5.71 45.68 69.00 23.32 66.20 11-12-00-51360 MUNICIPAL CT RETIREMENT FUND 407.45 3,360.87 5,493.00 2,132.13 61.18 11-12-00-51370 MUNICIPAL CT DISABILITY INS 13.25 106.00 159.00 53.00 66.67 11-12-00-51520 MUNICIPAL CT SOCIAL SECURITY 625.03 5,240.12 9,511.00 4,270.88 55.10 11-12-00-52140 COLLECTION FEES 250.00 500.00 1,000.00 500.00 50.00 11-12-00-52210 MUNICIPAL CT TELEPHONE 101.77 797.50 1,200.00 402.50 66.46 11-12-00-52900 CARE OF PRISONERS .00 495.00 2,500.00 2,005.00 19.80 11-12-00-53100 MUNICIPAL CT OFFICE SUPPLIES 224.81 1,054.17 1,700.00 645.83 62.01 11-12-00-53120 POSTAGE-MUNICIPAL COURT .00 523.33 2,000.00 1,476.67 26.17 11-12-00-53240 DUES, BOOKS, PUBLICATIONS .00 1,060.00 1,600.00 540.00 66.25 11-12-00-53300 MUNICIPAL CT TRAVEL-MILEAGE .00 60.90 1,000.00 939.10 6.09 11-12-00-53310 MUN CT-MEALS & LODGING .00 298.31 1,500.00 1,201.69 19.89 11-12-00-53320 MUN CT CONFERENCES & SCHOOL .00 .00 2,500.00 2,500.00 .00 11-12-00-53610 EQUIPMENT MAINT SERVICE COSTS 542.83 12,041.34 8,700.00 3,341.34- 138.41 11-12-00-53810 MUNICIPAL COURT OPERATIONS 1,034.02 1,460.50 500.00 960.50- 292.10 11-12-00-53990 MUNICIPAL CT MISCELLANEOUS EXP .00 .00 500.00 500.00 .00 Total MUNICIPAL COURT: 13,836.58 115,931.90 194,856.00 78,924.10 59.50 Total MUNICIPAL COURT: 34,847.52 230,645.79 389,756.00 159,110.21 59.18 CITY ATTORNEY CITY ATTORNEY 11-13-00-51130 CITY ATTORNEY SALARY 6,334.38 53,842.23 90,929.00 37,086.77 59.21 11-13-00-51300 CITY ATTORNEY OFFICE SUPPLIES .00 .00 1,000.00 1,000.00 .00 11-13-00-51340 CITY ATTORNEY LIFE INSURANCE .00 .00 .00 .00 .00 Page 91 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 4 Period: 07/26 Sep 08, 2026 01:59PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget 11-13-00-51360 CITY ATTORNEY RETIREMENT FUND 456.08 3,876.68 6,547.00 2,670.32 59.21 11-13-00-51520 CITY ATTORNEY SOCIAL SECURITY 484.56 4,118.76 6,956.00 2,837.24 59.21 11-13-00-53100 CITY ATTORNEY OFFICE SUPPLIES 161.70 820.64 1,000.00 179.36 82.06 11-13-00-53240 DUES, BOOKS, PUBLICATIONS .00 .00 2,100.00 2,100.00 .00 11-13-00-53310 CITY ATTORNEY MEALS & LODGING .00 .00 1,000.00 1,000.00 .00 11-13-00-53320 CITY ATTORNEY SCHOOL/CONFER .00 .00 325.00 325.00 .00 11-13-00-53990 CITY ATTORNEY MISC EXPENSES .00 .00 300.00 300.00 .00 Total CITY ATTORNEY: 7,436.72 62,658.31 110,157.00 47,498.69 56.88 OUTSIDE ATTORNEYS EXPENDITURES 11-13-10-52140 OUTSIDE ATTORNEYS FEES 94.25 26,122.81 100,000.00 73,877.19 26.12 Total OUTSIDE ATTORNEYS EXPENDITURES: 94.25 26,122.81 100,000.00 73,877.19 26.12 Total CITY ATTORNEY: 7,530.97 88,781.12 210,157.00 121,375.88 42.25 GENERAL ADMINISTRATION MAYOR 11-14-10-51140 MAYOR SALARY 600.00 5,100.00 7,800.00 2,700.00 65.38 11-14-10-51520 MAYOR SOCIAL SECURITY 68.85 413.10 596.70 183.60 69.23 11-14-10-53100 MAYOR OFFICE SUPPLIES .00 31.99 300.00 268.01 10.66 11-14-10-53310 MAYOR MEALS,LODGING,ETC .00 .00 500.00 500.00 .00 11-14-10-53990 MAYOR MISC EXPENSE .00 295.75 750.00 454.25 39.43 Total MAYOR: 668.85 5,840.84 9,946.70 4,105.86 58.72 CITY ADMINISTRATOR 11-14-20-51100 SALARIES AND WAGES 21,473.00 163,757.56 276,509.00 112,751.44 59.22 11-14-20-51340 LIFE INSURANCE 107.82 782.94 647.00 135.94- 121.01 11-14-20-51345 HEALTH INSURANCE 1,740.79 10,444.74 40,665.00 30,220.26 25.68 11-14-20-51350 DENTAL INSURANCE 127.73 1,021.84 3,083.00 2,061.16 33.14 11-14-20-51355 VISION INSURANCE 5.68 45.44 137.00 91.56 33.17 11-14-20-51360 RETIREMENT FUND (WRS) 1,573.06 12,006.58 19,908.00 7,901.42 60.31 11-14-20-51370 DISABILITY INSURANCE 67.78 236.92 348.00 111.08 68.08 11-14-20-51520 SOCIAL SECURITY 1,651.20 12,584.13 21,152.00 8,567.87 59.49 11-14-20-53100 OFFICE SUPPLIES 53.06 365.19 500.00 134.81 73.04 11-14-20-53240 DUES,BOOKS,PUBLICATIONS .00 1,392.80 2,000.00 607.20 69.64 11-14-20-53300 TRAVEL 638.64 3,459.65 5,500.00 2,040.35 62.90 11-14-20-53310 MEALS & LODGING 20.78 363.50 1,500.00 1,136.50 24.23 11-14-20-53320 CONFERENCES & SEMINARS 280.00 1,966.40 1,300.00 666.40- 151.26 11-14-20-53500 STRATEGIC PLAN .00 23,223.00 10,000.00 13,223.00- 232.23 11-14-20-53990 MISCELLANEOUS EXPENSES 15.45 8,246.51 12,236.00 3,989.49 67.40 11-14-20-54500 COMPUTER IT SVC & EQUIPMENT 6,881.38 116,193.80 130,000.00 13,806.20 89.38 Total CITY ADMINISTRATOR: 34,636.37 356,091.00 525,485.00 169,394.00 67.76 CITY CLERK 11-14-30-51100 SALARIES AND WAGES 14,849.60 113,832.22 191,027.00 77,194.78 59.59 11-14-30-51110 ASSISTANT CLERK WAGES .00 .00 .00 .00 .00 11-14-30-51200 STAFF WAGES .00 .00 .00 .00 .00 11-14-30-51340 LIFE INSURANCE 19.41 147.24 250.00 102.76 58.90 11-14-30-51345 HEALTH INSURANCE 3,616.94 28,935.52 44,276.00 15,340.48 65.35 11-14-30-51350 DENTAL INSURANCE 165.16 1,321.28 1,980.00 658.72 66.73 11-14-30-51355 VISION INSURANCE 11.55 92.40 144.00 51.60 64.17 11-14-30-51360 RETIRMENT FUND (WRS) 1,069.16 8,195.82 13,754.00 5,558.18 59.59 Page 92 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 5 Period: 07/26 Sep 08, 2026 01:59PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget 11-14-30-51370 DISABILITY INSURANCE 48.14 385.12 578.00 192.88 66.63 11-14-30-51520 SOCIAL SECURITY 1,165.21 9,097.62 14,614.00 5,516.38 62.25 11-14-30-51900 POLL WORKERS FEES 693.73 8,771.81 30,000.00 21,228.19 29.24 11-14-30-52180 MUNICIPAL CODIFICATION .00 2,045.00 7,500.00 5,455.00 27.27 11-14-30-52190 CONTRACTS-WEIGHTS & MEASURES .00 4,500.00 4,500.00 .00 100.00 11-14-30-53100 OFFICE SUPPLIES 152.58 1,664.43 2,500.00 835.57 66.58 11-14-30-53110 BALLOTS/OTHER ELECTION EXPENS 48.32 5,889.87 15,000.00 9,110.13 39.27 11-14-30-53120 POSTAGE .00 10.36 9,000.00 8,989.64 .12 11-14-30-53140 OFFICIAL PUBLICATIONS & NOTICE 485.36 6,050.30 8,000.00 1,949.70 75.63 11-14-30-53150 PUBLICATION FEES REIMBURSABLE .00 .00 1,500.00 1,500.00 .00 11-14-30-53160 RECORDING FEES .00 .00 150.00 150.00 .00 11-14-30-53200 PROFESSIONAL DUES .00 .00 250.00 250.00 .00 11-14-30-53300 TRAVEL .00 .00 1,000.00 1,000.00 .00 11-14-30-53310 MEALS & LODGING .00 .00 1,000.00 1,000.00 .00 11-14-30-53320 CONFERENCES/TRAINING 35.00 165.00 1,250.00 1,085.00 13.20 11-14-30-53820 LICENSE/SUPPORT EXPENSE .00 26,571.43 30,000.00 3,428.57 88.57 11-14-30-53990 MISCELLANEOUS EXPENSES .00 .00 250.00 250.00 .00 Total CITY CLERK: 22,360.16 217,675.42 378,523.00 160,847.58 57.51 Total GENERAL ADMINISTRATION: 57,665.38 579,607.26 913,954.70 334,347.44 63.42 ACCOUNTING ACCOUNTING 11-15-10-51100 SALARIES AND WAGES 28,715.86 240,368.13 366,550.00 126,181.87 65.58 11-15-10-51200 FINANCE WAGES .00 .00 .00 .00 .00 11-15-10-51260 PART-TIME WAGES .00 .00 .00 .00 .00 11-15-10-51340 LIFE INSURANCE 107.46 777.06 1,159.00 381.94 67.05 11-15-10-51345 HEALTH INSURANCE 5,728.69 45,829.46 68,745.00 22,915.54 66.67 11-15-10-51350 DENTAL INSURANCE 396.39 3,171.12 3,651.00 479.88 86.86 11-15-10-51355 VISION INSURANCE 15.64 125.12 256.00 130.88 48.88 11-15-10-51360 RETIREMENT EXP 2,067.54 17,306.69 26,392.00 9,085.31 65.58 11-15-10-51370 DISABILITY INS 72.80 582.40 874.00 291.60 66.64 11-15-10-51520 SOCIAL SECURITY 2,146.22 17,833.81 28,041.00 10,207.19 63.60 11-15-10-52120 CONSULTANT FEES .00 1,600.00 5,500.00 3,900.00 29.09 11-15-10-52130 INDEPENDENT AUDIT FEES .00 29,455.00 28,000.00 1,455.00- 105.20 11-15-10-53100 OFFICE SUPPLIES 271.99 2,525.26 3,500.00 974.74 72.15 11-15-10-53200 PROFESSIONAL DUES 25.00 894.00 1,000.00 106.00 89.40 11-15-10-53300 TRAVEL 27.00 469.10 500.00 30.90 93.82 11-15-10-53310 MEALS & LODGING .00 1,618.40 1,000.00 618.40- 161.84 11-15-10-53320 CONFERENCES/TRAINING .00 2,777.69 2,500.00 277.69- 111.11 11-15-10-53990 MISCELLANEOUS EXPENSES .00 .00 500.00 500.00 .00 11-15-10-54500 COMPUTER IT SVC & EQUIPMENT .00 .00 .00 .00 .00 Total ACCOUNTING: 39,574.59 365,333.24 538,168.00 172,834.76 67.88 ASSESSOR 11-15-40-52100 ASSESSOR CONTRACTED SERVICES 3,750.00 30,000.00 43,080.00 13,080.00 69.64 11-15-40-52130 MANUFACTURING ASSESSMENT .00 .00 2,995.00 2,995.00 .00 11-15-40-53100 ASSESSOR OFFICE SUPPLIES .00 .00 .00 .00 .00 11-15-40-53980 BOARD OF REVIEW MISC EXPENSES .00 .00 150.00 150.00 .00 Total ASSESSOR: 3,750.00 30,000.00 46,225.00 16,225.00 64.90 Total ACCOUNTING: 43,324.59 395,333.24 584,393.00 189,059.76 67.65 Page 93 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 6 Period: 07/26 Sep 08, 2026 01:59PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget CITY HALL BUILDING CITY HALL BUILDING 11-16-10-51200 CITY HALL MAINT WAGES 5,470.41 46,447.18 71,074.00 24,626.82 65.35 11-16-10-51250 CITY HALL MAINT OVERTIME 166.68 448.75 1,025.00 576.25 43.78 11-16-10-51340 CITY HALL MAINT LIFE INS 29.33 213.50 314.00 100.50 67.99 11-16-10-51345 CITY HALL MAINT HEALTH INSUR 2,639.68 20,613.41 27,948.00 7,334.59 73.76 11-16-10-51350 CITY HALL MAINT DENTAL INSUR 129.19 1,008.99 1,541.00 532.01 65.48 11-16-10-51355 CITY HALL MAINT VISION INS .03 .24 .00 .24- .00 11-16-10-51360 CITY HALL MAINT RETIREMENT 408.76 3,399.54 5,191.00 1,791.46 65.49 11-16-10-51370 CITY HALL MAINT DISABILITY INS 19.81 158.48 237.00 78.52 66.87 11-16-10-51520 CITY HALL MAINT SOCIAL SEC 425.61 3,483.82 5,515.00 2,031.18 63.17 11-16-10-52210 CITY HALL TELEPHONE 2,341.70 12,547.21 16,000.00 3,452.79 78.42 11-16-10-52220 CITY HALL ELECTRICITY 4,393.15 23,950.93 45,000.00 21,049.07 53.22 11-16-10-52240 CITY HALL GAS HEAT 507.59 11,624.34 15,000.00 3,375.66 77.50 11-16-10-52260 CITY HALL WATER & SEWER EXP 713.93 1,183.05 2,800.00 1,616.95 42.25 11-16-10-52400 CITY HALL BUILDING REPAIRS 2,500.00 17,376.52 45,000.00 27,623.48 38.61 11-16-10-53100 CITY HALL OFFICE SUPPLIES 424.52 1,891.47 3,250.00 1,358.53 58.20 11-16-10-53500 CITY HALL BLDG MAINT SUPPLIES 676.34 6,598.92 5,800.00 798.92- 113.77 11-16-10-53600 CITY HALL MAINT SERVICE COSTS 593.81 19,447.67 25,000.00 5,552.33 77.79 11-16-10-55310 CH OFFICE EQUIPMENT CONTRACTS 691.93 3,859.94 8,500.00 4,640.06 45.41 11-16-10-55320 CH POSTAGE METER RENT & EXP 413.10 2,777.67 2,500.00 277.67- 111.11 Total CITY HALL BUILDING: 22,545.57 177,031.63 281,695.00 104,663.37 62.85 Total CITY HALL BUILDING: 22,545.57 177,031.63 281,695.00 104,663.37 62.85 POLICE DEPARTMENT POLICE DEPARTMENT 11-21-00-43520 LAW ENFORCEMENT TRAINING AIDS .00 .00 10,560.00 10,560.00 .00 11-21-00-43530 FEDERAL GRANTS & REIMBURSEME .00 .00 .00 .00 .00 11-21-00-43540 STATE GRANTS & REIMBURSEMENTS .00 .00 30,666.00 30,666.00 .00 11-21-00-46200 SEIZURES .00 210.30 1,000.00 789.70 21.03 11-21-00-46210 MISCELLANEOUS REVENUE 362.31 2,172.70 1,000.00 1,172.70- 217.27 11-21-00-46220 WAGE REIMBURSEMENTS 39,628.41 83,888.45 165,809.00 81,920.55 50.59 11-21-00-46222 TRAINING REIMBURSEMENTS .00 11,000.00 .00 11,000.00- .00 11-21-00-46230 MISC TAXABLE REVENUES .00 .00 .00 .00 .00 11-21-00-46240 FINGERPRINTING 14.22 369.69 500.00 130.31 73.94 11-21-00-46250 VEHICLE LOCKOUT FEE 355.50 2,526.42 3,400.00 873.58 74.31 11-21-00-46260 BLOOD DRAW REIMBURSEMENT 105.00 1,627.50 2,500.00 872.50 65.10 11-21-00-47300 DONATIONS 300.00 8,820.72 500.00 8,320.72- 1,764.14 11-21-00-47310 DONATIONS-SHOP WITH A COP .00 306.00 6,000.00 5,694.00 5.10 11-21-00-47350 COMMUNICATIONS REIMB-FIRE DEPT .00 69,059.00 69,059.00 .00 100.00 11-21-00-47360 COMMUNICATION SERVICES PROV- P .00 .00 .00 .00 .00 11-21-00-47370 SOFTVEST DONATIONS/GRANTS .00 .00 2,072.00 2,072.00 .00 11-21-00-48300 SALE OF POLICE EQUIPMENT 18,069.00 18,069.00 15,000.00 3,069.00- 120.46 Total POLICE DEPARTMENT: 58,834.44 198,049.78 308,066.00 110,016.22 64.29 POLICE DEPARTMENT 11-21-00-51100 POLICE FT SALARIES 271,423.64 2,311,555.16 3,592,198.00 1,280,642.84 64.35 11-21-00-51200 POLICE PT WAGES 11,900.44 74,847.71 121,850.00 47,002.29 61.43 11-21-00-51250 POLICE OVERTIME WAGES 13,026.23 39,895.98 49,585.00 9,689.02 80.46 11-21-00-51270 PD COMPENSATION PER CONTRACT 21,120.60 133,848.68 205,756.00 71,907.32 65.05 11-21-00-51340 PD LIFE INSURANCE 460.24 3,264.69 5,535.00 2,270.31 58.98 11-21-00-51345 PD HEALTH INSURANCE 66,905.73 529,481.67 894,769.00 365,287.33 59.18 11-21-00-51347 PD HEALTH INS OPT OUT 325.00 4,875.00 15,600.00 10,725.00 31.25 Page 94 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 7 Period: 07/26 Sep 08, 2026 01:59PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget 11-21-00-51350 PD DENTAL INSURANCE 3,615.20 28,959.30 43,449.00 14,489.70 66.65 11-21-00-51355 PD VISION INSURANCE 172.84 1,384.40 2,771.00 1,386.60 49.96 11-21-00-51360 PD RETIREMENT FUND 40,532.94 335,915.56 503,928.00 168,012.44 66.66 11-21-00-51370 PD DISABILITY INS 804.34 6,484.06 11,179.00 4,694.94 58.00 11-21-00-51380 PD UNIFORM ALLOWANCE 2,521.06 34,435.33 42,565.00 8,129.67 80.90 11-21-00-51385 EMPLOYEE WELLNESS .00 .00 .00 .00 .00 11-21-00-51390 PART TIME UNIFORM EXPENSE 292.27 2,306.30 5,900.00 3,593.70 39.09 11-21-00-51395 STAFF APPERICATION .00 809.80 3,500.00 2,690.20 23.14 11-21-00-51400 PD INTERPRETERS FEES .00 51.13 1,000.00 948.87 5.11 11-21-00-51410 PD OUTSIDE OFFICERS .00 .00 .00 .00 .00 11-21-00-51520 PD SOCIAL SECURITY 23,950.18 191,693.63 304,852.00 113,158.37 62.88 11-21-00-51900 PFC COMMISSION EXPENSES 15.44 272.82 600.00 327.18 45.47 11-21-00-52140 OUTSIDE LEGAL EXPENSES .00 .00 1,200.00 1,200.00 .00 11-21-00-52210 PD TELEPHONE EXPENSE 3,082.24 21,176.31 35,312.00 14,135.69 59.97 11-21-00-52220 POLICE IMPOUND BLDG ELECTRIC 61.92 624.76 1,400.00 775.24 44.63 11-21-00-52450 EQUIPMENT REPAIRS-INS CLAIMS .00 .00 5,000.00 5,000.00 .00 11-21-00-52620 PD COMMUNICATION SYS MAINT FEE 3,207.31 32,127.93 52,100.00 19,972.07 61.67 11-21-00-52900 CARE OF PRISONERS .00 28.57 1,000.00 971.43 2.86 11-21-00-52910 CARE OF STRAY ANIMALS .00 .00 400.00 400.00 .00 11-21-00-53050 DATA PROCESSING 416.00 20,282.20 51,387.00 31,104.80 39.47 11-21-00-53100 PD OFFICE SUPPLIES 458.44 2,548.84 8,000.00 5,451.16 31.86 11-21-00-53120 PD POSTAGE 160.10 1,254.84 2,800.00 1,545.16 44.82 11-21-00-53160 CRIME PREVENTION PROGRAM .00 1,426.00 6,000.00 4,574.00 23.77 11-21-00-53300 PD MILEAGE/TRAVEL .00 .00 1,500.00 1,500.00 .00 11-21-00-53310 PD MEALS & LODGING .00 6,672.71 11,000.00 4,327.29 60.66 11-21-00-53410 PD FUEL EXPENSE 5,551.23 35,289.51 62,500.00 27,210.49 56.46 11-21-00-53420 PD SPECIAL EQUIPMENT 14.28 3,645.75 17,238.00 13,592.25 21.15 11-21-00-53610 PD EQUIP MAINT SERV COSTS 2,923.51 16,909.82 40,640.00 23,730.18 41.61 11-21-00-53700 PD MEDICAL SUPPLIES .00 1,394.07 3,500.00 2,105.93 39.83 11-21-00-53750 POLICE CANINE CARE .00 .00 .00 .00 .00 11-21-00-53800 PD SPECIAL INVESTIGATIONS 331.88 2,611.47 13,520.00 10,908.53 19.32 11-21-00-53990 PD MISCELLANEOUS EXP 833.77 2,542.19 5,000.00 2,457.81 50.84 11-21-00-54100 PD TRAINING EXPENSES 453.63 34,317.16 53,810.00 19,492.84 63.77 11-21-00-54110 PD APPLICATION PROCESS .00 1,333.89 8,000.00 6,666.11 16.67 11-21-00-54120 TRNG & TRAVEL-REIMBURSEABLE .00 .00 .00 .00 .00 11-21-00-54150 TUITION & BOOKS PER CONTRACT .00 5,220.46 9,100.00 3,879.54 57.37 11-21-00-54500 PRO-PHOENIX MAINT CONTRACT .00 21,000.00 36,500.00 15,500.00 57.53 11-21-00-55000 COVID-19 EXPENDITURES .00 .00 .00 .00 .00 11-21-00-55310 COPY MACHINE & SHREDDING SVC 1,022.26 4,173.70 6,200.00 2,026.30 67.32 11-21-00-55330 TELETYPE EXPENSE .00 9,741.00 11,353.00 1,612.00 85.80 11-21-00-57310 SHOP WITH A COP PURCHASES .00 .00 .00 .00 .00 11-21-00-57350 GRANT PURCHASES-STATE .00 .00 .00 .00 .00 11-21-00-57360 DONOR PURCHASES 439.35 3,085.28 .00 3,085.28- .00 11-21-00-57365 DONATION PURCHASES-FIRST RESP .00 .00 .00 .00 .00 11-21-00-57370 BODY ARMOR EXPENDITURES 5,554.00 5,554.00 9,684.00 4,130.00 57.35 11-21-00-57375 AXON CAMERAS/TASERS .00 54,133.78 68,210.00 14,076.22 79.36 11-21-00-57376 PUBLIC SAFETY CAMERA SYSTEM .00 11,300.00 27,000.00 15,700.00 41.85 11-21-00-58100 EQUIPMENT OUTLAY .00 41,834.49 86,250.00 44,415.51 48.50 Total POLICE DEPARTMENT: 481,576.07 4,040,309.95 6,440,641.00 2,400,331.05 62.73 Total POLICE DEPARTMENT: 540,410.51 4,238,359.73 6,748,707.00 2,510,347.27 62.80 FIRE DEPARTMENT FIRE DEPARTMENT 11-22-00-43400 EMS PROV SUPP-ACT 102 EQUIP .00 50,230.58 4,109.00 46,121.58- 1,222.45 Page 95 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 8 Period: 07/26 Sep 08, 2026 01:59PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget 11-22-00-43410 EMS PROV SUPP-ACT 102 TRAIN .00 2,197.80 2,398.00 200.20 91.65 11-22-00-43420 FIRE DUES FROM STATE .00 101,999.29 98,250.00 3,749.29- 103.82 11-22-00-43430 FIRE DUES FROM TOWN OF LINN .00 .00 90,338.00 90,338.00 .00 11-22-00-43440 FIRE DUES FROM TOWN OF GENEVA .00 .00 38,942.00 38,942.00 .00 11-22-00-43450 TOWN OF LINN REIMBURSEABLES 285,451.53 561,427.23 1,652,321.00 1,090,893.77 33.98 11-22-00-43455 TOWN OF LINN ADMIN FEE 150,046.55 150,046.55 280,000.00 129,953.45 53.59 11-22-00-43540 STATE GRANTS & REIMBURSEMENTS .00 .00 .00 .00 .00 11-22-00-44710 FIRE DEPT BURNING PERMIT .00 .00 .00 .00 .00 11-22-00-46100 MISCELLANEOUS REVENUE .00 5.00 1,000.00 995.00 .50 11-22-00-46230 INSPECTION FEES 7,570.00 39,650.00 64,000.00 24,350.00 61.95 11-22-00-46240 FIRE/EMS BILLING REVENUE 76,045.34 740,387.56 850,000.00 109,612.44 87.10 11-22-00-46245 ALS INTERCEPT FEE .00 2,400.00 3,000.00 600.00 80.00 11-22-00-46250 PLAN REVIEW/SPRINKLER SYSTEMS 1,101.00 7,199.00 9,000.00 1,801.00 79.99 11-22-00-47300 TOWNSHIPS FIRE SERVICES .00 347,429.93 723,674.00 376,244.07 48.01 11-22-00-48110 INTEREST .00 .00 1,000.00 1,000.00 .00 11-22-00-48300 SALE OF FIRE DEPT EQUIPMENT .00 .00 .00 .00 .00 11-22-00-48510 FIRE DEPT DONATIONS 500.00 10,000.00 1,000.00 9,000.00- 1,000.00 11-22-00-48550 DONATIONS-CPR CLASSES .00 .00 500.00 500.00 .00 Total FIRE DEPARTMENT: 520,714.42 2,012,972.94 3,819,532.00 1,806,559.06 52.70 FIRE DEPARTMENT 11-22-00-51130 FIRE OFFICER SALARIES 11,615.52 94,451.12 138,070.00 43,618.88 68.41 11-22-00-51135 FIRE PREVENTION DIVISION CHIEF 9,594.72 73,806.00 116,796.00 42,990.00 63.19 11-22-00-51140 FIRE/EMS STIPEND PAY .00 .00 .00 .00 .00 11-22-00-51150 FIRE SAFETY/PUBLIC ED WAGES .00 6,582.09 9,715.00 3,132.91 67.75 11-22-00-51155 FIRE SAFETY/PUBLIC ED EXP 472.14 1,483.86 1,000.00 483.86- 148.39 11-22-00-51160 FIRE/EMS OTHER PAY 266.63 2,454.53 6,654.00 4,199.47 36.89 11-22-00-51220 PAID ON PREMISE WAGES 38,870.75 379,599.51 468,520.00 88,920.49 81.02 11-22-00-51225 APPRENTICESHIP PROGRAM 1,111.00 9,839.50 20,000.00 10,160.50 49.20 11-22-00-51230 FULL-TIME WAGES 24,515.99 855,946.28 1,242,309.00 386,362.72 68.90 11-22-00-51235 TOWN OF LINN STAFFING REIMBURS 285,451.53 561,427.23 .00 561,427.23- .00 11-22-00-51240 TOWN OF LINN STAFFING WAGES 65,520.58- 80,545.27 825,847.00 745,301.73 9.75 11-22-00-51250 OVERTIME WAGES 3,782.12 29,031.94 35,000.00 5,968.06 82.95 11-22-00-51260 FULL-TIME VACATION WAGES 11,694.24 83,687.19 166,667.00 82,979.81 50.21 11-22-00-51270 FULL-TIME SICK TIME WAGES 1,878.48 45,520.79 216,435.00 170,914.21 21.03 11-22-00-51280 FULL TIME HOLIDAY WAGES 2,831.28 23,454.10 52,825.00 29,370.90 44.40 11-22-00-51300 EMS CITY CALL PAY .00 .00 .00 .00 .00 11-22-00-51310 EMS GENEVA TWP CALL PAY .00 .00 .00 .00 .00 11-22-00-51330 FD LIFE INSURANCE EXP 63.38 1,684.64 2,572.00 887.36 65.50 11-22-00-51340 FD WORKMEN DISABILITY INS 63.88 26,711.26 29,904.00 3,192.74 89.32 11-22-00-51345 FD HEALTH INSURANCE 16,100.21 290,180.92 621,222.00 331,041.08 46.71 11-22-00-51350 FD DENTAL INSURANCE 1,087.32 15,727.86 29,289.00 13,561.14 53.70 11-22-00-51355 FD VISION INSURANCE 66.16 928.56 1,769.00 840.44 52.49 11-22-00-51360 FIRE/EMS RETIREMENT EXP 8,207.34 262,998.83 419,534.00 156,535.17 62.69 11-22-00-51370 FD DISABILITY INS 184.51 3,646.09 2,053.00 1,593.09- 177.60 11-22-00-51380 FIRE DEPT UNIFORMS 5,266.36 19,680.84 26,000.00 6,319.16 75.70 11-22-00-51400 FIRE CITY CALL PAY .00 .00 .00 .00 .00 11-22-00-51410 FIRE GENEVA TWP CALL PAY .00 .00 .00 .00 .00 11-22-00-51420 FIRE LINN TWP CALL PAY .00 .00 .00 .00 .00 11-22-00-51440 FD TRAVEL/MEAL EXPENSES 112.11 5,549.61 5,000.00 549.61- 110.99 11-22-00-51520 FD SOCIAL SECURITY EXP 4,378.50 137,825.35 215,405.00 77,579.65 63.98 11-22-00-52140 OUTSIDE BILLING SERVICES 4,067.17 31,455.02 46,750.00 15,294.98 67.28 11-22-00-52150 FIRE INSPECTORS WAGES 5,374.30 37,698.90 60,648.00 22,949.10 62.16 11-22-00-52160 FIRE/EMS DATA ENTRY WAGES 4,806.40 40,796.00 60,424.00 19,628.00 67.52 11-22-00-52175 2% FIRE DUES EXPENSES 1,770.51 116,027.19 .00 116,027.19- .00 Page 96 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 9 Period: 07/26 Sep 08, 2026 01:59PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget 11-22-00-52190 OTHER PROFESSIONAL SERVICES .00 .00 40,000.00 40,000.00 .00 11-22-00-52210 FIRE TELEPHONE EXPENSE 1,222.24 11,007.41 12,742.00 1,734.59 86.39 11-22-00-52220 FIREHOUSE ELECTRICITY 1,462.08 10,450.41 18,501.00 8,050.59 56.49 11-22-00-52240 FIREHOUSE GAS HEAT 110.41 7,106.09 9,284.00 2,177.91 76.54 11-22-00-52260 FIREHOUSE WATER/SEWER BILLS 605.58 1,198.18 1,707.00 508.82 70.19 11-22-00-52400 EQUIPMENT REPAIRS-FIRE DEPT 16,661.71 48,374.92 81,000.00 32,625.08 59.72 11-22-00-52410 FIREHOUSE REPAIRS 1,174.50 24,670.90 15,000.00 9,670.90- 164.47 11-22-00-52500 PROPERTY INSURANCE .00 26,621.00 40,000.00 13,379.00 66.55 11-22-00-52620 FD-COMMUNICATION SYS MAINT FEE 213.73 717.69 3,751.00 3,033.31 19.13 11-22-00-52650 PD COMMUNICATION SERVICES .00 69,059.00 66,548.00 2,511.00- 103.77 11-22-00-53100 OFFICE SUPPLIES 602.02 1,379.68 3,000.00 1,620.32 45.99 11-22-00-53120 POSTAGE EXPENSE 142.34 693.09 1,000.00 306.91 69.31 11-22-00-53200 MEMBERSHIP DUES & FEES 103.00 2,128.80 3,200.00 1,071.20 66.53 11-22-00-53320 FIRE DEPT CONFERENCES/SCHOOLS 52.50 1,710.58 5,000.00 3,289.42 34.21 11-22-00-53400 OPERATING SUPPLIES 341.38 3,387.64 5,000.00 1,612.36 67.75 11-22-00-53410 FD FUEL EXPENSE 4,219.61 28,716.48 26,000.00 2,716.48- 110.45 11-22-00-53420 FIRE DUES FROM STATE EXPENSES .00 .00 .00 .00 .00 11-22-00-53500 BLDG MAINT SUPPLIES-FIREHOUSE 2,515.48 13,144.19 15,000.00 1,855.81 87.63 11-22-00-53510 EQUIP MAINT SUPPLIES-FIRE DEPT 607.31 3,261.79 7,000.00 3,738.21 46.60 11-22-00-53600 FIREHOUSE MAINT SERVICE COSTS .00 1,137.50 7,083.00 5,945.50 16.06 11-22-00-53610 FD-EQUIP MAINT SERV COST .00 .00 .00 .00 .00 11-22-00-53970 BAD DEBT EXPENSE/ADJUSTMENTS .00 .00 .00 .00 .00 11-22-00-53990 FIRE MISCELLANEOUS EXP .00 53.88 1,000.00 946.12 5.39 11-22-00-53995 STAFF APPRECIATION 1,301.68 5,418.08 5,000.00 418.08- 108.36 11-22-00-54100 FIRE TRAINING PAY 2,910.28 54,007.39 95,503.00 41,495.61 56.55 11-22-00-54120 TUITION REIMB PER CONTRACT .00 .00 5,000.00 5,000.00 .00 11-22-00-54150 EXPENSE REIMB PER CONTRACT .00 .00 1,500.00 1,500.00 .00 11-22-00-54500 FIRE IT SERVICES 531.99 35,410.80 46,817.00 11,406.20 75.64 11-22-00-54550 LEXIPOL .00 6,862.37 6,863.00 .63 99.99 11-22-00-54600 PRO PHOENIX SUPPORT CONTRACT .00 6,991.83 8,636.00 1,644.17 80.96 11-22-00-55000 COVID-19 EXPENDITURES .00 .00 .00 .00 .00 11-22-00-55100 EMS TRAINING PAY 2,323.58 33,743.89 50,077.00 16,333.11 67.38 11-22-00-56100 CPR CLASS PAY .00 .00 .00 .00 .00 11-22-00-57350 GRANT PURCHASES .00 .00 .00 .00 .00 11-22-00-57360 DONATION PURCHASES 4,213.76 5,844.68 .00 5,844.68- .00 11-22-00-57365 DONATION PURCHASES-FIRST RESP .00 .00 .00 .00 .00 11-22-00-57500 SPRINKLER SYSTEMS EXPENSES .00 1,687.50 7,500.00 5,812.50 22.50 11-22-00-58000 FIRE EQUIPMENT/SUPPLIES 1,997.22 3,912.94 7,500.00 3,587.06 52.17 11-22-00-58100 EMS EQUIPMENT/SUPPLIES 1,300.43 20,615.78 42,000.00 21,384.22 49.09 11-22-00-58110 SPECIALIZED TEAMS EQUIP/SUP 332.30 9,151.42 10,000.00 848.58 91.51 11-22-00-58200 STATE MANDATED EQUIP TESTING .00 48,540.05 109,700.00 61,159.95 44.25 11-22-00-58300 ACT 102 EXPENSES 4,554.43 25,768.19 7,309.00 18,459.19- 352.55 11-22-00-58400 PRE-EMPLOYMENT TESTING .00 1,754.63 3,000.00 1,245.37 58.49 11-22-00-58410 EMPLOYEE HEALTH & WELLNESS .00 .00 5,795.00 5,795.00 .00 11-22-00-58500 EQUIPMENT OUTLAY 5,718.84 23,890.48 20,800.00 3,090.48- 114.86 Total FIRE DEPARTMENT: 433,330.37 3,777,159.74 5,615,224.00 1,838,064.26 67.27 Total FIRE DEPARTMENT: 954,044.79 5,790,132.68 9,434,756.00 3,644,623.32 61.37 BUILDING AND ZONING BUILDING AND ZONING 11-24-00-44300 BUILDING PERMITS 65,897.74 204,399.57 255,000.00 50,600.43 80.16 11-24-00-44310 ELECTRICAL PERMITS 16,158.35 46,742.60 85,000.00 38,257.40 54.99 11-24-00-44320 PLUMBING PERMITS 19,040.00 49,700.00 60,000.00 10,300.00 82.83 11-24-00-44330 HVAC PERMITS 12,870.00 42,942.96 55,000.00 12,057.04 78.08 Page 97 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 10 Period: 07/26 Sep 08, 2026 01:59PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget 11-24-00-44400 ZONING PERMITS & FEES 11,420.00 39,625.00 55,000.00 15,375.00 72.05 11-24-00-44410 PERMITS-SHORT-TERM RENTALS 7,800.00 104,066.00 143,750.00 39,684.00 72.39 11-24-00-46300 TRASH PICK-UP REVENUE .00 .00 .00 .00 .00 Total BUILDING AND ZONING: 133,186.09 487,476.13 653,750.00 166,273.87 74.57 BUILDING AND ZONING 11-24-00-51100 WAGES AND SALARIES 14,295.32 115,749.79 186,137.00 70,387.21 62.19 11-24-00-51200 CODE ENFORCER WAGES 5,336.00 33,434.82 71,065.00 37,630.18 47.05 11-24-00-51340 LIFE INSURANCE 83.22 541.28 804.00 262.72 67.32 11-24-00-51345 HEALTH INSURANCE 3,484.96 27,879.67 49,009.00 21,129.33 56.89 11-24-00-51350 DENTAL INSURANCE 287.20 1,912.22 3,171.00 1,258.78 60.30 11-24-00-51355 VISION INSURANCE 11.12 88.96 173.00 84.04 51.42 11-24-00-51360 RETIREMENT FUND(WRS) 1,396.04 10,610.91 18,769.00 8,158.09 56.53 11-24-00-51370 DISABILITY INSURANCE 68.33 436.79 741.00 304.21 58.95 11-24-00-51520 SOCIAL SECURITY 1,490.16 11,237.53 19,943.00 8,705.47 56.35 11-24-00-52170 CONTRACT-ELEVATOR INSPECTION .00 .00 .00 .00 .00 11-24-00-52180 CONTRACTS-WEIGHTS & MEASURES .00 .00 .00 .00 .00 11-24-00-52190 CONTRACT BUILDING INSPECTOR 33,080.33 202,458.52 295,750.00 93,291.48 68.46 11-24-00-52500 ZONING CODE ENFORCEMENT 4,682.25 20,930.50 40,000.00 19,069.50 52.33 11-24-00-52620 TELEPHONE EXPENSE 30.75 150.45 250.00 99.55 60.18 11-24-00-53100 OFFICE SUPPLIES 383.29 1,813.40 1,000.00 813.40- 181.34 11-24-00-53120 STATE SEALS .00 3,972.47 2,100.00 1,872.47- 189.17 11-24-00-53130 COPIER EXPENSES 118.91 951.28 1,440.00 488.72 66.06 11-24-00-53140 POSTAGE .00 .00 500.00 500.00 .00 11-24-00-53150 ZONING CODES .00 .00 1,000.00 1,000.00 .00 11-24-00-53200 MEMBERSHIP DUES & FEES .00 693.40 700.00 6.60 99.06 11-24-00-53300 TRAVEL .00 .00 1,000.00 1,000.00 .00 11-24-00-53310 MEALS AND LODGING .00 .00 500.00 500.00 .00 11-24-00-53320 CONFERENCES & SCHOOL 198.00 198.00 2,000.00 1,802.00 9.90 11-24-00-53350 OTHER PROFESSIONAL FEES .00 11,339.14 10,500.00 839.14- 107.99 11-24-00-53410 VEHICLE-FUEL & OIL .00 231.64 500.00 268.36 46.33 11-24-00-53990 MISCELLANEOUS EXPENSES .00 222.00 .00 222.00- .00 11-24-00-54500 COMPUTER IT SVC & EQUIPMENT .00 4,575.00 4,750.00 175.00 96.32 11-24-00-58100 EQUIPMENT OUTLAY .00 .00 .00 .00 .00 Total BUILDING AND ZONING: 64,945.88 449,427.77 711,802.00 262,374.23 63.14 Total BUILDING AND ZONING: 198,131.97 936,903.90 1,365,552.00 428,648.10 68.61 EMERGENCY MANAGEMENT EMERGENCY MANAGEMENT 11-29-00-51200 EMER MGMT PART TIME WAGES .00 .00 .00 .00 .00 11-29-00-51360 EMER MGMT RETIREMENT .00 .00 .00 .00 .00 11-29-00-51520 EMER MGMT SOCIAL SEC .00 .00 .00 .00 .00 11-29-00-52100 STORM SIRENS MAINT. & REPAIRS 3,776.00 3,776.00 7,466.00 3,690.00 50.58 11-29-00-52210 EMER MGMT TELEPHONE EXP .00 .00 .00 .00 .00 11-29-00-52220 SIRENS ELECTRICTY 68.83 492.00 637.00 145.00 77.24 11-29-00-53100 EMER MGMT OFFICE SUPPLIES .00 .00 .00 .00 .00 11-29-00-53310 EMER MGMT MEALS,LODGING,ETC .00 .00 500.00 500.00 .00 11-29-00-53400 EMER MGMT SUPPLIES .00 4,240.95 4,900.00 659.05 86.55 11-29-00-53600 ONE CALL NOW PROGRAM .00 .00 .00 .00 .00 11-29-00-53610 EMER MGMT VEHICLE MAINT/SVC .00 .00 .00 .00 .00 11-29-00-53990 EMER MGMT MISC EXP .00 .00 .00 .00 .00 11-29-00-54100 EMER MGMT TRAINING EXP .00 .00 .00 .00 .00 11-29-00-54130 PUBLIC EDUCATION .00 .00 800.00 800.00 .00 Page 98 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 11 Period: 07/26 Sep 08, 2026 01:59PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget 11-29-00-54140 MEDICAL RESERVE CORPS .00 .00 .00 .00 .00 11-29-00-54150 OUTSOURCED-COOP/COG .00 .00 .00 .00 .00 11-29-00-55310 EMER MGMT COPYING COSTS .00 .00 .00 .00 .00 11-29-00-58100 EQUIPMENT OUTLAY .00 3,450.48 .00 3,450.48- .00 Total EMERGENCY MANAGEMENT: 3,844.83 11,959.43 14,303.00 2,343.57 83.61 Total EMERGENCY MANAGEMENT: 3,844.83 11,959.43 14,303.00 2,343.57 83.61 DPW AND ENGINEERING DPW AND ENGINEERING 11-30-00-52160 CITY ENGINEERING FEES 6,950.80 31,866.21 55,000.00 23,133.79 57.94 11-30-00-52170 SURVEYING .00 .00 5,000.00 5,000.00 .00 Total DPW AND ENGINEERING: 6,950.80 31,866.21 60,000.00 28,133.79 53.11 Total DPW AND ENGINEERING: 6,950.80 31,866.21 60,000.00 28,133.79 53.11 STREET DEPARTMENT STREET DEPARTMENT 11-32-10-43550 MISC STREET DEPT GRANTS .00 11,168.00 .00 11,168.00- .00 11-32-10-44350 PUBLIC WORKS CONST PERMIT 1,170.00 4,560.00 5,000.00 440.00 91.20 11-32-10-45220 RESTITUTION-STREET DEPT PROP .00 .00 .00 .00 .00 11-32-10-46300 MISC STREET DEPT REVENUE 327.00 913.70 1,000.00 86.30 91.37 11-32-10-46440 GRASS/WEED CUTTING .00 .00 .00 .00 .00 Total STREET DEPARTMENT: 1,497.00 16,641.70 6,000.00 10,641.70- 277.36 STREET DEPARTMENT 11-32-10-51000 DIRECTOR OF PUBLIC WORKS .00 .00 .00 .00 .00 11-32-10-51200 SALARIES AND WAGES 32,207.98 431,602.62 656,040.00 224,437.38 65.79 11-32-10-51250 ST DEPT OVERTIME WAGES 13,816.25 26,010.58 26,560.00 549.42 97.93 11-32-10-51260 ST DEPT SEASONAL LABOR 24,041.17 83,739.72 80,000.00 3,739.72- 104.67 11-32-10-51270 ST DEPT OFFICE ADMIN ASST 2,463.21 20,598.08 31,618.00 11,019.92 65.15 11-32-10-51340 ST DEPT LIFE INSURANCE 157.88 1,358.78 1,525.00 166.22 89.10 11-32-10-51345 ST DEPT HEALTH INSURANCE 9,835.66 103,850.57 162,665.00 58,814.43 63.84 11-32-10-51350 ST DEPT DENTAL INSURANCE 758.14 7,770.15 10,758.00 2,987.85 72.23 11-32-10-51355 ST DEPT VISION INSURANCE 22.39 240.32 565.00 324.68 42.53 11-32-10-51360 ST DEPT RETIREMENT FUND 3,129.46 34,766.64 51,424.00 16,657.36 67.61 11-32-10-51370 ST DEPT DISABILITY INS 246.82 1,974.56 2,800.00 825.44 70.52 11-32-10-51380 ST DEPT UNIFORM ALLOW .00 12,418.56 13,000.00 581.44 95.53 11-32-10-51520 ST DEPT SOCIAL SECURITY 5,508.73 43,285.40 60,758.00 17,472.60 71.24 11-32-10-52050 DRUG AND MEDICAL TESTING 42.00 1,789.00 1,700.00 89.00- 105.24 11-32-10-52210 ST DEPT TELEPHONE EXPENSE 582.49 3,636.97 5,500.00 1,863.03 66.13 11-32-10-52220 ST DEPT BLDG ELECTRICITY 876.39 6,308.66 11,750.00 5,441.34 53.69 11-32-10-52240 ST DEPT BLDG GAS HEAT 57.76 12,425.13 12,000.00 425.13- 103.54 11-32-10-52260 ST DEPT BLDG-WATER & SEWER 539.61 1,014.38 1,500.00 485.62 67.63 11-32-10-52400 ST DEPT BUILDING REPAIRS .00 3,814.50 14,200.00 10,385.50 26.86 11-32-10-52500 ST DEPT EQUIPMENT REPAIRS 4,850.58 22,397.55 80,000.00 57,602.45 28.00 11-32-10-52620 ST DEPT COMM SYSTEM MAINT FEES .00 31.78 1,500.00 1,468.22 2.12 11-32-10-52700 SIDEWALK REPAIRS 3,100.00 4,480.00 30,000.00 25,520.00 14.93 11-32-10-53300 MILEAGE/TRAVEL .00 .00 800.00 800.00 .00 11-32-10-53310 MEALS/LODGING .00 .00 200.00 200.00 .00 11-32-10-53320 CONFERENCES/DUES .00 160.95 2,000.00 1,839.05 8.05 11-32-10-53400 OPERATING SUPPLIES-STREET DEPT 1,914.86 14,904.83 27,000.00 12,095.17 55.20 11-32-10-53410 VEHICLE-FUEL & OIL 13,751.19 75,580.97 90,000.00 14,419.03 83.98 Page 99 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 12 Period: 07/26 Sep 08, 2026 01:59PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget 11-32-10-53420 MOSQUITO CONTROL .00 .00 .00 .00 .00 11-32-10-53440 WEED CUTTING .00 .00 .00 .00 .00 11-32-10-53450 SAFETY GRANT EXPENDITURES .00 2,224.90 1,100.00 1,124.90- 202.26 11-32-10-53500 BLDG MAINT SUPPLIES-STR DEPT 375.09 3,116.70 4,500.00 1,383.30 69.26 11-32-10-53510 VEHICLE/EQUIPMENT MAINTENANCE 651.27 37,588.62 39,500.00 1,911.38 95.16 11-32-10-53600 ST DEPT BLDG MAINT SERV COSTS 318.07 3,022.59 6,500.00 3,477.41 46.50 11-32-10-53700 ROAD MAINTENANCE SUPPLIES .00 64,792.44 110,000.00 45,207.56 58.90 11-32-10-53750 STREET CRACK FILLING .00 .00 .00 .00 .00 11-32-10-53900 FIRST AID AND SAFETY SUPPLIES 279.02 1,755.40 4,200.00 2,444.60 41.80 11-32-10-53990 ST DEPT MISCELLANEOUS EXP 44.48 1,198.69 5,000.00 3,801.31 23.97 11-32-10-57360 DONATION PURCHASES 376.27 701.27 .00 701.27- .00 Total STREET DEPARTMENT: 119,946.77 1,028,561.31 1,546,663.00 518,101.69 66.50 SNOW AND ICE 11-32-12-46310 SNOW & ICE CONTROL .00 6,600.00 10,000.00 3,400.00 66.00 Total SNOW AND ICE: .00 6,600.00 10,000.00 3,400.00 66.00 SNOW AND ICE 11-32-12-51200 SNOW & ICE CONTROL WAGES 156.87 34,743.05 39,540.00 4,796.95 87.87 11-32-12-51250 SNOW & ICE CONTROL OVERTIME .00 10,167.22 25,000.00 14,832.78 40.67 11-32-12-51340 SNOW & ICE LIFE INSURANCE .00 72.48 75.00 2.52 96.64 11-32-12-51345 SNOW & ICE HEALTH INSURANCE .00 8,000.35 10,500.00 2,499.65 76.19 11-32-12-51350 SNOW & ICE DENTAL INSURANCE .00 641.26 750.00 108.74 85.50 11-32-12-51355 SNOW & ICE VISION INSURANCE .00 20.78 30.00 9.22 69.27 11-32-12-51360 SNOW & ICE RETIREMENT FUND 11.29 3,267.68 4,646.00 1,378.32 70.33 11-32-12-51370 SNOW & ICE DISABILITY INS .00 .00 50.00 50.00 .00 11-32-12-51520 SNOW & ICE SOCIAL SECURITY 12.00 3,406.35 4,937.00 1,530.65 69.00 11-32-12-52200 CONTRACT HAULING SERVICES .00 15,978.20 35,000.00 19,021.80 45.65 11-32-12-52500 SNOW & ICE CONTROL-REPAIRS .00 1,165.00 8,500.00 7,335.00 13.71 11-32-12-53400 OPERATING SUPPLIES-SNOW & ICE .00 23,047.96 79,543.00 56,495.04 28.98 11-32-12-53440 SNOW REMOVAL EXPENSES .00 6,600.00 .00 6,600.00- .00 11-32-12-53510 EQUIP MAINT SUPPL-SNOW & ICE .00 1,196.76 9,200.00 8,003.24 13.01 Total SNOW AND ICE: 180.16 108,307.09 217,771.00 109,463.91 49.73 TREE AND BRUSH 11-32-13-46440 BRUSH PICKUP CHARGES .00 .00 .00 .00 .00 11-32-13-48510 DONATIONS TO TREE PROGRAM .00 370.00 750.00 380.00 49.33 Total TREE AND BRUSH: .00 370.00 750.00 380.00 49.33 TREE AND BRUSH 11-32-13-51200 TREE, BRUSH & COMPOST WAGES 46,608.06 192,621.13 176,908.00 15,713.13- 108.88 11-32-13-51250 TREE, BRUSH & COMPOST OT 8,755.29 10,606.24 2,600.00 8,006.24- 407.93 11-32-13-51340 TREE, BRUSH & COMPOST LIFE INS 91.57 427.91 500.00 72.09 85.58 11-32-13-51345 TREE,BRUSH & COMPOST HEALTH IN 9,738.73 44,576.79 48,000.00 3,423.21 92.87 11-32-13-51350 TREE, BRUSH & COMPOST DENTAL 672.54 2,984.29 2,600.00 384.29- 114.78 11-32-13-51355 TREE, BRUSH & COMPOST VISION 26.67 124.72 200.00 75.28 62.36 11-32-13-51360 TREE, BRUSH & COMPOST RETIRE 3,856.38 14,489.64 13,361.00 1,128.64- 108.45 11-32-13-51370 TREE, BRUSH & COMPOST DISB. IN 17.96 143.68 300.00 156.32 47.89 11-32-13-51520 TREE, BRUSH & COMPOST SOC SEC 4,198.59 15,249.46 14,196.00 1,053.46- 107.42 11-32-13-52200 FORESTRY SERVICES .00 .00 2,500.00 2,500.00 .00 11-32-13-53440 BRUSH PICKUP EXPENSES .00 .00 .00 .00 .00 11-32-13-53460 PURCHASE OF TREES .00 255.00 20,000.00 19,745.00 1.28 Page 100 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 13 Period: 07/26 Sep 08, 2026 01:59PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget 11-32-13-53470 TREE TREATMENTS .00 .00 10,000.00 10,000.00 .00 11-32-13-54100 TRAINING & SEMINARS 450.00 4,773.80 2,500.00 2,273.80- 190.95 11-32-13-54200 TREE & BRUSH-REPAIR 7,377.60 10,828.57 7,500.00 3,328.57- 144.38 11-32-13-54300 TREE, BRUSH & COMPOST OPER SU 591.08 8,675.42 20,000.00 11,324.58 43.38 11-32-13-56810 MEMORIAL TREE PURCHASES .00 .00 .00 .00 .00 Total TREE AND BRUSH: 82,384.47 305,756.65 321,165.00 15,408.35 95.20 COMPOST OPERATIONS 11-32-14-51200 COMPOSTING ST DEPT WAGES .00 .00 .00 .00 .00 11-32-14-51360 COMPOSTING RETIREMENT FUND .00 .00 .00 .00 .00 11-32-14-51370 COMPOSTING DISABILITY INS .00 .00 .00 .00 .00 11-32-14-51520 COMPOSTING SOCIAL SECURITY .00 .00 .00 .00 .00 11-32-14-52200 COMPOSTING SERVICES .00 .00 .00 .00 .00 11-32-14-54300 COMPOSTING OPERATING SUPPLIES .00 .00 .00 .00 .00 Total COMPOST OPERATIONS: .00 .00 .00 .00 .00 STORM SEWER 11-32-15-51200 STORM SEWER WAGES .00 765.30 4,557.00 3,791.70 16.79 11-32-15-51230 STORM SEWER WAGES DIG HOT 470.61 5,501.11 6,145.00 643.89 89.52 11-32-15-51250 STORM SEWER OVERTIME .00 .00 .00 .00 .00 11-32-15-51340 STORM SEWER LIFE INS .23 9.24 20.00 10.76 46.20 11-32-15-51345 STORM SEWER HEALTH INSURANCE .00 .00 1,945.00 1,945.00 .00 11-32-15-51350 STORM SEWER DENTAL INSURANCE 2.06 85.99 250.00 164.01 34.40 11-32-15-51355 STORM SEWER VISION INSURANCE .00 .00 15.00 15.00 .00 11-32-15-51360 STORM SEWER RETIREMENT 33.89 451.16 1,036.00 584.84 43.55 11-32-15-51370 STORM SEWER DISABILITY INS .00 .00 15.00 15.00 .00 11-32-15-51520 STORM SEWER SOC SEC 36.00 479.38 1,100.00 620.62 43.58 11-32-15-54500 STORM SEWER MAINTENANCE .00 4,432.57 12,000.00 7,567.43 36.94 11-32-15-54600 STORM SEWER DIGGERS HOTLINE .00 1,363.90 2,000.00 636.10 68.20 Total STORM SEWER: 542.79 13,088.65 29,083.00 15,994.35 45.00 Total STREET DEPARTMENT: 204,551.19 1,479,325.40 2,131,432.00 652,106.60 69.41 TRAFFIC CONTROL TRAFFIC CONTROL 11-34-10-46390 CAR TOWING REIMBURSEMENTS .00 920.00 1,500.00 580.00 61.33 Total TRAFFIC CONTROL: .00 920.00 1,500.00 580.00 61.33 TRAFFIC CONTROL 11-34-10-51200 TRAFFIC CONTROL WAGES .00 664.53 1,700.00 1,035.47 39.09 11-34-10-51250 TRAFFIC CONTROL OVERTIME .00 .00 250.00 250.00 .00 11-34-10-51340 TRAFFIC CONTROL LIFE INS .00 .67 5.00 4.33 13.40 11-34-10-51345 TRAFFIC CONTROL HEALTH INSUR .00 .00 250.00 250.00 .00 11-34-10-51350 TRAFFIC CONTROL DENTAL INSUR .00 6.30 25.00 18.70 25.20 11-34-10-51355 TRAFFIC CONTROL VISION INS .00 .00 .00 .00 .00 11-34-10-51360 TRAFFIC CONTROL RETIREMENT .00 47.85 125.00 77.15 38.28 11-34-10-51370 TRAFFIC CONTROL DISABILITY INS .00 .00 10.00 10.00 .00 11-34-10-51520 TRAFFIC CONTROL SOCIAL SEC .00 50.85 149.00 98.15 34.13 11-34-10-52220 ELECTRICITY-FLASHERS 405.95 3,094.16 5,000.00 1,905.84 61.88 11-34-10-52230 STREET LIGHTS ELECTRICITY 9,103.91 66,388.53 110,000.00 43,611.47 60.35 11-34-10-52600 REPAIRS-TRAFFIC SIGNALS,ETC 135.00 5,133.58 9,500.00 4,366.42 54.04 11-34-10-52610 STREET LIGHTS REPAIRS 3,048.00 14,912.65 7,500.00 7,412.65- 198.84 Page 101 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 14 Period: 07/26 Sep 08, 2026 01:59PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget 11-34-10-52900 CAR TOWING 300.00 1,520.00 4,000.00 2,480.00 38.00 11-34-10-53700 MARKING PAINT .00 10,716.29 17,000.00 6,283.71 63.04 11-34-10-53740 STREET IDENTIFICATION SIGNS 2,177.15 2,193.43 2,650.00 456.57 82.77 11-34-10-53750 TRAFFIC CONTROL STREET SIGNS 6,528.83 7,381.91 5,500.00 1,881.91- 134.22 11-34-10-53940 STREET DECORATIONS 899.94 8,413.84 5,000.00 3,413.84- 168.28 Total TRAFFIC CONTROL: 22,598.78 120,524.59 168,664.00 48,139.41 71.46 Total TRAFFIC CONTROL: 22,598.78 121,444.59 170,164.00 48,719.41 71.37 SANITATION AND RECYCLING SANITATION AND RECYCLING 11-36-00-52940 SOLID WASTE-RESIDENTIAL 84,687.12 337,217.58 469,350.00 132,132.42 71.85 11-36-00-52960 SOLID WASTE-STREET DEPT 2,392.95 12,935.51 12,500.00 435.51- 103.48 11-36-00-52970 SOLID WASTE-RECYCLING 46,450.96 184,964.14 264,350.00 79,385.86 69.97 Total SANITATION AND RECYCLING: 133,531.03 535,117.23 746,200.00 211,082.77 71.71 Total SANITATION AND RECYCLING: 133,531.03 535,117.23 746,200.00 211,082.77 71.71 MUSEUM MUSEUM 11-51-10-52220 MUSEUM-ELECTRICITY 1,249.63 6,733.92 11,500.00 4,766.08 58.56 11-51-10-52240 MUSEUM-GAS HEAT 28.90 4,715.48 5,250.00 534.52 89.82 11-51-10-52260 MUSEUM-WATER & SEWER EXP 326.99 660.47 1,750.00 1,089.53 37.74 11-51-10-52400 MUSEUM-MAINTENANCE & REPAIRS .00 12,104.57 10,000.00 2,104.57- 121.05 11-51-10-57350 MUSEUM-OPERATIONS SUBSIDY .00 6,500.00 13,000.00 6,500.00 50.00 Total MUSEUM: 1,605.52 30,714.44 41,500.00 10,785.56 74.01 Total MUSEUM: 1,605.52 30,714.44 41,500.00 10,785.56 74.01 PARKS PARKS 11-52-00-46740 PARK APPLICATION FEE .00 .00 .00 .00 .00 11-52-00-46750 PARK USE FEES 691.31 13,090.81 15,000.00 1,909.19 87.27 11-52-00-48000 SPONSORSHIPS .00 .00 .00 .00 .00 11-52-00-48500 PARK DONATIONS 2,045.73 8,317.68 5,000.00 3,317.68- 166.35 11-52-00-48510 PARK DONATIONS-YMCA .00 .00 .00 .00 .00 11-52-00-48600 PARK FUND GRANTS .00 .00 5,000.00 5,000.00 .00 11-52-00-48910 PARK FUND COLLECTIONS .00 .00 .00 .00 .00 Total PARKS: 2,737.04 21,408.49 25,000.00 3,591.51 85.63 PARKS 11-52-00-51000 PARKS DIRECTOR .00 .00 .00 .00 .00 11-52-00-51100 SALARIES AND WAGES 9,224.00 78,519.20 119,850.00 41,330.80 65.51 11-52-00-51200 PARKS WAGES 6,891.80 65,782.88 120,635.00 54,852.12 54.53 11-52-00-51250 PARKS OVERTIME WAGES 1,536.58 6,659.32 11,120.00 4,460.68 59.89 11-52-00-51340 PARKS LIFE INSURANCE 24.85 195.65 300.00 104.35 65.22 11-52-00-51345 PARKS HEALTH INSURANCE 3,494.01 35,384.46 36,000.00 615.54 98.29 11-52-00-51350 PARKS DENTAL INSURANCE 207.84 1,991.12 2,120.00 128.88 93.92 11-52-00-51355 PARKS VISION INSURANCE 9.30 101.65 225.00 123.35 45.18 11-52-00-51360 PARKS RETIREMENT FUND 1,285.10 10,870.29 17,315.00 6,444.71 62.78 11-52-00-51370 PARKS DISABILITY INS 34.20 267.32 475.00 207.68 56.28 11-52-00-51520 PARKS SOCIAL SECURITY 1,338.35 11,301.12 19,248.00 7,946.88 58.71 Page 102 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 15 Period: 07/26 Sep 08, 2026 01:59PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget 11-52-00-52165 PARK PLAN .00 .00 .00 .00 .00 11-52-00-52220 PARKS ELECTRICITY 729.93 5,802.33 10,000.00 4,197.67 58.02 11-52-00-52240 PARKS GAS HEAT .00 336.77 1,500.00 1,163.23 22.45 11-52-00-52260 PARKS WATER & SEWER EXP 832.13 1,592.87 5,500.00 3,907.13 28.96 11-52-00-52270 FOUNTAINS/STATUES-WATER/SEWER 317.45 622.95 3,500.00 2,877.05 17.80 11-52-00-52410 BLDG MAINT&REPAIR-PARKS .00 4,383.47 6,500.00 2,116.53 67.44 11-52-00-52500 EQUIPMENT REPAIR SERVICES 351.75 3,650.50 6,500.00 2,849.50 56.16 11-52-00-53400 PARKS OPERATING SUPPLIES 357.09 2,381.10 6,500.00 4,118.90 36.63 11-52-00-53500 BLDG MAINT SUPPLIES-PARKS 3,900.64 16,285.35 30,000.00 13,714.65 54.28 11-52-00-53520 GROUNDS MAINT SUPPLIES 7,432.22 21,776.14 25,000.00 3,223.86 87.10 11-52-00-53620 GROUNDS FERTILIZER/WEED CONTR 1,038.29 7,066.48 7,500.00 433.52 94.22 11-52-00-53990 PARKS MISCELLANEOUS EXPENSES .00 3,848.88 5,000.00 1,151.12 76.98 11-52-00-57360 PARK DONATION PURCHASES 1,750.00 13,945.00 .00 13,945.00- .00 11-52-00-57370 PARK DONATION PURCHASES-YMCA .00 .00 .00 .00 .00 11-52-00-58400 4 SEASON NATURE PRESERVE .00 3,000.00 14,800.00 11,800.00 20.27 11-52-00-59220 DUNN FIELD ELECTRIC 77.88 1,260.04 2,100.00 839.96 60.00 11-52-00-59500 BLDG MAINT SUPPLIES-RECREATION .00 .00 2,200.00 2,200.00 .00 11-52-00-59510 EQUIP MAINT SUPPL-RECREATION 785.00 1,177.60 1,000.00 177.60- 117.76 Total PARKS: 41,618.41 298,202.49 454,888.00 156,685.51 65.56 VETERANS PARK 11-52-01-51200 VETS PARKS WAGES 3,432.86 24,596.46 60,759.00 36,162.54 40.48 11-52-01-51250 VETS PARKS OVERTIME 730.86 1,911.04 3,500.00 1,588.96 54.60 11-52-01-51340 VETS PARK LIFE INSURANCE 4.79 36.46 75.00 38.54 48.61 11-52-01-51345 VETS PARK HEALTH INSURANCE 1,649.81 11,960.21 18,000.00 6,039.79 66.45 11-52-01-51350 VETS PARK DENTAL INSURANCE 80.28 606.84 1,541.00 934.16 39.38 11-52-01-51355 VETS PARK VISION INSURANCE 5.43 39.37 55.00 15.63 71.58 11-52-01-51360 VETS PARKS RETIREMENT FUND 326.20 1,971.67 4,375.00 2,403.33 45.07 11-52-01-51370 VETS PARKS DISABILITY INS .00 .00 50.00 50.00 .00 11-52-01-51520 VETS PARKS SOCIAL SECURITY 312.76 1,956.41 4,916.00 2,959.59 39.80 11-52-01-52220 VETS PARKS ELECTRICITY 1,179.68 6,352.02 9,000.00 2,647.98 70.58 11-52-01-52240 VETS PARK GAS HEAT 9.90 1,703.62 1,000.00 703.62- 170.36 11-52-01-52260 VETS PARK WATER & SEWER 610.66 994.17 2,400.00 1,405.83 41.42 11-52-01-53400 VETS PARK OPERATING SUPPLIES .00 1,807.43 6,500.00 4,692.57 27.81 11-52-01-53500 BLDG MAINT & REPAIR .00 8.99 3,000.00 2,991.01 .30 11-52-01-59520 GROUNDS MAINTENANCE SUPPLIES 96.00 3,169.14 8,000.00 4,830.86 39.61 Total VETERANS PARK: 8,439.23 57,113.83 123,171.00 66,057.17 46.37 Total PARKS: 52,794.68 376,724.81 603,059.00 226,334.19 62.47 HILLMOOR HILLMOOR 11-62-01-51200 HILLMOOR WAGES 1,268.56 7,884.28 40,427.00 32,542.72 19.50 11-62-01-51250 HILLMOOR OVERTIME .00 27.26 .00 27.26- .00 11-62-01-51340 HILLMOOR LIFE INSURANCE .00 .20 20.00 19.80 1.00 11-62-01-51345 HILLMOOR HEALTH INSURANCE .00 23.44 4,000.00 3,976.56 .59 11-62-01-51350 HILLMOOR DENTAL INSURANCE .00 3.08 195.00 191.92 1.58 11-62-01-51355 HILLMOOR VISION INSURANCE .00 .00 20.00 20.00 .00 11-62-01-51360 HILLMOOR RETIREMENT FUND .00 121.11 1,100.00 978.89 11.01 11-62-01-51370 HILLMOOR DISABILITY INS .00 .00 .00 .00 .00 11-62-01-51520 HILLMOOR SOCIAL SECURITY 97.05 603.09 3,552.00 2,948.91 16.98 11-62-01-53400 HILLMOOR OPERATING SUPPLIES .00 .00 5,000.00 5,000.00 .00 11-62-01-53500 BLDG MAINT & REPAIR .00 .00 .00 .00 .00 11-62-01-59520 GROUNDS MAINTENANCE SUPPLIES .00 37.95 3,500.00 3,462.05 1.08 Page 103 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 16 Period: 07/26 Sep 08, 2026 01:59PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget 11-62-01-59530 ECOLOGICAL RESTORATION PLAN .00 .00 .00 .00 .00 11-62-01-59540 PARK PLAN-ZONE 1 .00 .00 .00 .00 .00 11-62-01-59900 OTHER PROFESSIONAL SERVICES 3,000.00 24,000.00 36,000.00 12,000.00 66.67 Total HILLMOOR: 4,365.61 32,700.41 93,814.00 61,113.59 34.86 Total HILLMOOR: 4,365.61 32,700.41 93,814.00 61,113.59 34.86 PARKS PROGRAMS PARKS PROGRAMS 11-65-02-46750 ADULT SPORTS PROGRAM 265.22 4,205.95 .00 4,205.95- .00 Total PARKS PROGRAMS: 265.22 4,205.95 .00 4,205.95- .00 Total PARKS PROGRAMS: 265.22 4,205.95 .00 4,205.95- .00 PLAN COMMISSION PLAN COMMISSION 11-69-30-52130 IMPACT FEES STUDY .00 .00 .00 .00 .00 11-69-30-52165 PARK PLAN .00 .00 .00 .00 .00 11-69-30-53320 PLAN COMMISSION CONF & SCHOOL .00 .00 .00 .00 .00 11-69-30-53990 PLAN COMMISSION MISC EXP .00 .00 .00 .00 .00 Total PLAN COMMISSION: .00 .00 .00 .00 .00 Total PLAN COMMISSION: .00 .00 .00 .00 .00 MISCELLANEOUS MISCELLANEOUS 11-70-00-47210 HISTORIC PRESERVATION DONATION .00 2,054.00 100.00 1,954.00- 2,054.00 11-70-00-47230 HISTORIC PLAQUE REIMBURSEMENT .00 .00 .00 .00 .00 11-70-00-47300 AVIAN DONATIONS .00 .00 250.00 250.00 .00 Total MISCELLANEOUS: .00 2,054.00 350.00 1,704.00- 586.86 MISCELLANEOUS 11-70-00-57200 HISTORIC PRESERVATION 40.00 3,734.23 19,000.00 15,265.77 19.65 11-70-00-57220 HISTORICAL GRANT-(PASS THRU) .00 .00 .00 .00 .00 11-70-00-57230 HISTORIC PLAQUE PURCHASES .00 .00 1,000.00 1,000.00 .00 11-70-00-57450 MEMORIAL BRICK EXPENSES .00 .00 .00 .00 .00 11-70-00-57600 YMCA-YOUTH ATHLETIC PROGRAM .00 42,436.00 63,654.00 21,218.00 66.67 11-70-00-57800 AVIAN COMMITTEE EXPENSES 108.00 3,180.74 3,500.00 319.26 90.88 Total MISCELLANEOUS: 148.00 49,350.97 87,154.00 37,803.03 56.63 Total MISCELLANEOUS: 148.00 51,404.97 87,504.00 36,099.03 58.75 GENERAL FUND Revenue Total: 1,367,268.52 11,039,705.13 19,796,853.00 8,757,147.87 55.76 GENERAL FUND Expenditure Total: 1,730,745.45 13,141,890.15 19,885,589.70 6,743,699.55 66.09 Net Total GENERAL FUND: 363,476.93- 2,102,185.02- 88,736.70- 2,013,448.32 2,369.01 Page 104 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 17 Period: 07/26 Sep 08, 2026 01:59PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget DEBT SERVICE FUND DEBT SERVICE DEBT SERVICE 20-81-00-41110 PROPERTY TAX LEVY .00 2,743,592.00 2,743,592.00 .00 100.00 20-81-00-48110 INTEREST INCOME 1,770.11 10,775.43 20,000.00 9,224.57 53.88 20-81-00-48140 PORTFOLIO GAIN/LOSSES 16.77- 181.65- 4,000.00 4,181.65 4.54- 20-81-00-49050 PREMIUM ON DEBT ISSUANCE .00 .00 .00 .00 .00 20-81-00-49100 APPLIED PRIOR YR APPROPRIATION .00 .00 .00 .00 .00 20-81-00-49600 TRANSFER IN FROM TOURISM FUND .00 .00 242,655.00 242,655.00 .00 Total DEBT SERVICE: 1,753.34 2,754,185.78 3,010,247.00 256,061.22 91.49 DEBT SERVICE 20-81-00-56240 2011 PROM NOTE-PRINCIPAL .00 .00 .00 .00 .00 20-81-00-56260 2014 PROM NOTE-PRINCIPAL .00 .00 .00 .00 .00 20-81-00-56270 2017 GO LOAN-PRINCIPAL 175,000.00 525,000.00 700,000.00 175,000.00 75.00 20-81-00-56280 2021 GO LOAN 2021A-PRINCIPAL .00 235,000.00 235,000.00 .00 100.00 20-81-00-56290 2021 GO LOAN 2021B-PRINCIPAL .00 745,000.00 745,000.00 .00 100.00 20-81-00-56300 2022 GO LOAN 2022-PRINCIPAL .00 225,000.00 225,000.00 .00 100.00 20-81-00-56400 2024A GO NOTES 2024A-PRINCIPAL .00 385,000.00 385,000.00 .00 100.00 20-81-00-56560 2011 PROM NOTE-INTEREST .00 .00 .00 .00 .00 20-81-00-56570 2014 PROM NOTE-INTEREST .00 .00 .00 .00 .00 20-81-00-56580 2017 GO LOAN-INTEREST 4,089.75 15,336.56 18,404.00 3,067.44 83.33 20-81-00-56590 2021 GO LOAN 2021A-INTEREST 6,950.00 14,605.00 14,605.00 .00 100.00 20-81-00-56600 2021 GO LOAN 2021B-INTEREST 26,125.00 59,700.00 59,700.00 .00 100.00 20-81-00-56700 2022 GO LOAN 2022-INTEREST 108,068.75 221,762.50 221,763.00 .50 100.00 20-81-00-56800 2024A GO NOTES 2024A-INTEREST 186,075.00 381,775.00 381,775.00 .00 100.00 Total DEBT SERVICE: 506,308.50 2,808,179.06 2,986,247.00 178,067.94 94.04 Total DEBT SERVICE: 508,061.84 5,562,364.84 5,996,494.00 434,129.16 92.76 DEBT SERVICE FUND Revenue Total: 1,753.34 2,754,185.78 3,010,247.00 256,061.22 91.49 DEBT SERVICE FUND Expenditure Total: 506,308.50 2,808,179.06 2,986,247.00 178,067.94 94.04 Net Total DEBT SERVICE FUND: 504,555.16- 53,993.28- 24,000.00 77,993.28 224.97- Page 105 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 18 Period: 07/26 Sep 08, 2026 01:59PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget LAKEFRONT FUND LAKEFRONT FUND LAKEFRONT FUND 40-00-00-48110 INTEREST INCOME 5,758.03 35,876.61 75,000.00 39,123.39 47.84 40-00-00-49100 APPL. PRIOR YR APPROPRIATIONS .00 .00 100,000.00 100,000.00 .00 Total LAKEFRONT FUND: 5,758.03 35,876.61 175,000.00 139,123.39 20.50 Total LAKEFRONT FUND: 5,758.03 35,876.61 175,000.00 139,123.39 20.50 BUOYS AND BOAT STALLS BUOYS AND BOAT STALLS 40-52-10-46750 BUOY/BOAT STALL WAITING LIST .00 500.00 .00 500.00- .00 40-52-10-46755 KAYAK WAITING LIST 5.00 55.00 50.00 5.00- 110.00 40-52-10-46760 BUOY/STALL LATE FEES .00 375.00 400.00 25.00 93.75 40-52-10-46770 BUOY & SLIP LEASES-CITY .00 197,371.41 200,000.00 2,628.59 98.69 40-52-10-46780 KAYAK RACK SPACE RENTAL .00 8,731.87 8,500.00 231.87- 102.73 40-52-10-47250 DONATIONS - LAKEFRONT 142.18 142.18 .00 142.18- .00 Total BUOYS AND BOAT STALLS: 147.18 207,175.46 208,950.00 1,774.54 99.15 BUOYS AND BOAT STALLS 40-52-10-51100 HARBORMASTER SALARY .00 .00 .00 .00 .00 40-52-10-51200 PIERS WAGES .00 .00 .00 .00 .00 40-52-10-51340 HARBOR LIFE INSURANCE .00 .00 .00 .00 .00 40-52-10-51360 HARBOR RETIREMENT EXP .00 .00 .00 .00 .00 40-52-10-51520 HARBOR SOCIAL SECURITY .00 .00 .00 .00 .00 40-52-10-52110 PIER MAINTENANCE CONTRACT 11,286.63 50,000.00 50,000.00 .00 100.00 40-52-10-52640 BUOYS & BOAT STALLS-REPAIRS 33,933.93 65,000.00 65,000.00 .00 100.00 40-52-10-53140 LIABILITY & PROPERTY INSURANCE .00 14,538.74 19,385.00 4,846.26 75.00 40-52-10-53510 EQUIP MAINT SUPP-BUOYS,STALLS .00 .00 2,000.00 2,000.00 .00 40-52-10-53980 WEST PIER REPLACEMENT FUND .00 .00 50,000.00 50,000.00 .00 40-52-10-53990 BUOY/STALL MISC. EXPENSES 1,273.36 2,050.86 2,500.00 449.14 82.03 Total BUOYS AND BOAT STALLS: 46,493.92 131,589.60 188,885.00 57,295.40 69.67 BOAT LAUNCH 40-52-11-46000 LAUNCH RAMP OVERAGE/SHORTAGE 4.00 4.00 .00 4.00- .00 40-52-11-46750 LAUNCH PASS FEES 402.85 6,990.55 8,000.00 1,009.45 87.38 40-52-11-46760 BOAT LAUNCH RAMP INCOME 5,715.86 13,107.79 22,000.00 8,892.21 59.58 40-52-11-46770 KAYAK LAUNCH INCOME 75.83 382.94 500.00 117.06 76.59 Total BOAT LAUNCH: 6,198.54 20,485.28 30,500.00 10,014.72 67.16 BOAT LAUNCH 40-52-11-51200 LAUNCH RAMP WAGES 8,063.98 13,757.83 17,500.00 3,742.17 78.62 40-52-11-51520 LAUNCH RAMP SOC SEC 431.60 867.17 1,339.00 471.83 64.76 40-52-11-52520 LAUNCH RAMP REPAIRS .00 .00 2,000.00 2,000.00 .00 40-52-11-53520 LAUNCH RAMP MAINT SUPPLIES .00 .00 500.00 500.00 .00 40-52-11-53990 LAUNCH RAMP MISCELLANEOUS .00 21.90 500.00 478.10 4.38 Total BOAT LAUNCH: 8,495.58 14,646.90 21,839.00 7,192.10 67.07 Total BUOYS AND BOAT STALLS: 61,335.22 373,897.24 450,174.00 76,276.76 83.06 Page 106 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 19 Period: 07/26 Sep 08, 2026 01:59PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget BEACH BEACH 40-54-10-43660 DNR LAKE PATROL GRANT .00 23,272.59 .00 23,272.59- .00 40-54-10-43670 CLEAN BOATS CLEAN WATER GRANT .00 .00 2,400.00 2,400.00 .00 40-54-10-46100 MISC BEACH REVENUE .00 .00 .00 .00 .00 40-54-10-46730 BEACH REVENUE 227,393.37 370,305.22 565,000.00 194,694.78 65.54 40-54-10-46735 BEACH REVENUE-VIPLY .00 .00 .00 .00 .00 40-54-10-46740 BEACH PASS RESIDENTS 3,165.58 24,731.40 24,000.00 731.40- 103.05 40-54-10-46750 BEACH PASS - SEASONAL .00 782.02 2,000.00 1,217.98 39.10 Total BEACH: 230,558.95 419,091.23 593,400.00 174,308.77 70.63 BEACH 40-54-10-51100 HARBORMASTER WAGES 6,017.11 42,868.87 82,032.00 39,163.13 52.26 40-54-10-51200 BEACH MTCE WAGES 1,187.96 4,899.43 6,200.00 1,300.57 79.02 40-54-10-51250 BEACH MTCE OVERTIME WAGES 4,961.62 10,370.87 8,000.00 2,370.87- 129.64 40-54-10-51260 BEACH SEASONAL WAGES 30,089.91 87,088.14 97,000.00 9,911.86 89.78 40-54-10-51340 BEACH MTCE LIFE INS 8.41 37.06 74.00 36.94 50.08 40-54-10-51345 BEACH MTCE HEALTH INSURANCE 2,633.59 9,863.08 34,176.00 24,312.92 28.86 40-54-10-51350 BEACH MTCE DENTAL INSURANCE 162.00 631.81 1,641.00 1,009.19 38.50 40-54-10-51355 BEACH MTCE VISION INSURANCE 7.98 29.63 110.00 80.37 26.94 40-54-10-51360 BEACH MTCE RETIREMENT FUND 559.34 2,868.23 7,023.00 4,154.77 40.84 40-54-10-51370 BEACH MTCE DISABILITY INS 24.77 99.08 189.00 89.92 52.42 40-54-10-51380 UNIFORMS 1,419.50 2,000.00 2,000.00 .00 100.00 40-54-10-51520 BEACH SOCIAL SECURITY 3,407.35 11,051.07 14,883.00 3,831.93 74.25 40-54-10-52210 BEACH TELEPHONE 30.75 147.45 500.00 352.55 29.49 40-54-10-52220 BEACH ELECTRIC 488.59 2,607.50 4,700.00 2,092.50 55.48 40-54-10-52640 LAKE SPRAYING 2,535.00 5,000.00 5,000.00 .00 100.00 40-54-10-53100 BEACH OFFICE SUPPLIES 729.52 3,513.37 5,000.00 1,486.63 70.27 40-54-10-53130 WORKER'S COMPENSATION INS .00 .00 4,500.00 4,500.00 .00 40-54-10-53140 LIABILITY & PROPERTY INSURANCE .00 .00 10,000.00 10,000.00 .00 40-54-10-53400 CALE OPERATING AND CC EXP .00 .00 20,000.00 20,000.00 .00 40-54-10-53520 BEACH MAINTENANCE SUPPLIES 191.94 191.94 5,000.00 4,808.06 3.84 40-54-10-53620 BEACH MAINTENANCE SERVICE COS .00 .00 2,500.00 2,500.00 .00 40-54-10-53720 BEACH DREDGING .00 .00 .00 .00 .00 40-54-10-53990 BEACH MISCELLANEOUS 268.10 620.38 3,000.00 2,379.62 20.68 40-54-10-57200 WATER SAFETY PATROL 41,758.00 41,758.00 41,758.00 .00 100.00 40-54-10-57210 GLAKE LAW ENFORCEMENT AGENCY .00 .00 .00 .00 .00 40-54-10-57300 GLAKE ENVIRONMENTAL AGENCY 11,250.00 33,750.00 45,000.00 11,250.00 75.00 40-54-10-57350 GENEVA LAKE LEVEL CORP .00 .00 4,000.00 4,000.00 .00 40-54-10-57800 VENETIAN FESTIVAL FIREWORKS .00 10,000.00 10,000.00 .00 100.00 40-54-10-58000 OUTLAY - BEACH EQUIPMENT .00 .00 19,500.00 19,500.00 .00 Total BEACH: 107,731.44 269,395.91 433,786.00 164,390.09 62.10 Total BEACH: 338,290.39 688,487.14 1,027,186.00 338,698.86 67.03 UPPER RIVIERA UPPER RIVIERA 40-55-10-46740 UPPER RIVIERA REVENUE 5,047.87 341,771.91 305,000.00 36,771.91- 112.06 40-55-10-46750 UPPER RIVIERA CATERING REV 5,602.10 34,954.87 42,000.00 7,045.13 83.23 40-55-10-46760 UPPER RIVIERA MISC REVENUE .00 .00 500.00 500.00 .00 Total UPPER RIVIERA: 10,649.97 376,726.78 347,500.00 29,226.78- 108.41 Page 107 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 20 Period: 07/26 Sep 08, 2026 01:59PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget UPPER RIVIERA 40-55-10-51200 RIVIERA MTCE WAGES 6,038.40 52,171.00 77,457.00 25,286.00 67.35 40-55-10-51250 RIVIERA MTCE OVERTIME 4,328.45 9,998.27 9,500.00 498.27- 105.24 40-55-10-51260 RIVIERA EVENT STAFF WAGES 2,534.81 15,433.35 22,000.00 6,566.65 70.15 40-55-10-51270 RIVIERA EVENT STAFF WAGES .00 .00 .00 .00 .00 40-55-10-51340 RIVIERA MTCE LIFE INSURANCE 9.29 60.04 82.00 21.96 73.22 40-55-10-51345 RIVIERA MTCE HEALTH INSURANCE 2,220.30 15,929.76 26,063.00 10,133.24 61.12 40-55-10-51350 RIVIERA MTCE DENTAL INSURANCE 151.34 1,067.52 1,621.00 553.48 65.86 40-55-10-51355 RIVIERA MTCE VISION INSURANCE .83 2.21 5.00 2.79 44.20 40-55-10-51360 RIVIERA MTCE RETIREMENT FUND 887.94 4,586.03 5,576.00 989.97 82.25 40-55-10-51370 RIVIERA MTCE DISABILITY INS 14.74 117.92 180.00 62.08 65.51 40-55-10-51520 RIVIERA SOCIAL SECURITY 979.65 5,837.04 8,335.00 2,497.96 70.03 40-55-10-52210 TELEPHONE EXPENSE 171.55 1,460.55 1,500.00 39.45 97.37 40-55-10-52240 UPPER RIVIERA GAS HEAT 65.62 1,944.87 4,200.00 2,255.13 46.31 40-55-10-52260 UPPER RIV WATER & SEWER BILLS 221.14 442.28 2,000.00 1,557.72 22.11 40-55-10-52400 UPPER RIVIERA REPAIRS .00 .00 2,900.00 2,900.00 .00 40-55-10-53120 POSTAGE EXPENSE .00 .00 .00 .00 .00 40-55-10-53160 PUBLICATIONS & PROMOTIONS .00 .00 .00 .00 .00 40-55-10-53500 BLDG MAINT SUPPLIES-UPPER RIV 419.70 1,348.99 4,000.00 2,651.01 33.72 40-55-10-53600 UPPER RIVIERA MAINTENANCE .00 7,750.32 9,200.00 1,449.68 84.24 Total UPPER RIVIERA: 18,043.76 118,150.15 174,619.00 56,468.85 67.66 LOWER RIVIERA CONCOURSE 40-55-20-46790 RIVIERA CONCOURSE ELECTRIC 6,109.49 12,708.26 12,150.00 558.26- 104.59 40-55-20-48200 RIVIERA CONCOURSE LEASES 55,439.64 113,880.77 120,172.00 6,291.23 94.76 40-55-20-48230 RIVIERA PROMOTIONAL REVENUE .00 .00 .00 .00 .00 40-55-20-48250 DONATIONS-FOUNTAIN .00 3.75 1,350.00 1,346.25 .28 Total LOWER RIVIERA CONCOURSE: 61,549.13 126,592.78 133,672.00 7,079.22 94.70 LOWER RIVIERA CONCOURSE 40-55-20-51200 LAKEFRONT SECURITY PD WAGES 2,277.14 6,977.06 36,000.00 29,022.94 19.38 40-55-20-51520 LAKEFRONT SECURITY PD FICA 174.20 533.77 2,754.00 2,220.23 19.38 40-55-20-52210 RIVIERA ELEVATOR PHONE EXPENSE 668.63 5,351.14 4,800.00 551.14- 111.48 40-55-20-52260 LOWER RIV WATER & SEWER BILLS 1,457.00 1,976.68 4,000.00 2,023.32 49.42 40-55-20-52400 LOWER RIVIERA REPAIRS 12,738.35 13,686.61 33,100.00 19,413.39 41.35 40-55-20-53130 WORKERS COMP INSURANCE .00 .00 2,000.00 2,000.00 .00 40-55-20-53140 LIABILITY & PROPERTY INSURANCE .00 .00 9,450.00 9,450.00 .00 40-55-20-53500 BLDG MAINT SUPPLIES-LOWER RIV 880.08 3,734.13 8,000.00 4,265.87 46.68 40-55-20-53550 FOUNTAIN MAINT EXP .00 428.66 1,500.00 1,071.34 28.58 40-55-20-53600 RIV MAINTENANCE SERVICE COSTS 4,930.58 19,883.11 15,000.00 4,883.11- 132.55 40-55-20-53990 MISCELLANEOUS EXPENSES 20.00 263.98 500.00 236.02 52.80 40-55-20-58000 OUTLAY - RIVIERA EQUIPMENT .00 .00 9,000.00 9,000.00 .00 40-55-20-59300 TRANSFER TO GENERAL FUND .00 .00 771,534.00 771,534.00 .00 40-55-20-59350 TRANSFER TO CAPITAL PROJECTS .00 .00 .00 .00 .00 Total LOWER RIVIERA CONCOURSE: 23,145.98 52,835.14 897,638.00 844,802.86 5.89 RIVIERA PIERS AND DOCKS 40-55-30-48210 RIVIERA DOCKS LEASES 69,974.85 158,907.05 160,105.00 1,197.95 99.25 40-55-30-48220 BUOY & SLIP LEASES-RIVIERA 24,028.72 123,632.78 123,108.00 524.78- 100.43 Total RIVIERA PIERS AND DOCKS: 94,003.57 282,539.83 283,213.00 673.17 99.76 Page 108 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 21 Period: 07/26 Sep 08, 2026 01:59PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget RIVIERA PIERS AND DOCKS 40-55-30-52220 PIER ELECTRIC 4,128.05 27,978.10 35,000.00 7,021.90 79.94 40-55-30-52640 PIER REPAIRS .00 4,139.63 45,000.00 40,860.37 9.20 Total RIVIERA PIERS AND DOCKS: 4,128.05 32,117.73 80,000.00 47,882.27 40.15 RIVIERA MISCELLANEOUS 40-55-40-49000 TRANSFER FROM TOURISM-GRANT .00 .00 .00 .00 .00 Total RIVIERA MISCELLANEOUS: .00 .00 .00 .00 .00 RIVIERA MISCELLANEOUS 40-55-40-53000 TOURISM GRANT FUNDS EXP .00 .00 .00 .00 .00 Total RIVIERA MISCELLANEOUS: .00 .00 .00 .00 .00 Total UPPER RIVIERA: 211,520.46 988,962.41 1,916,642.00 927,679.59 51.60 LAKEFRONT FUND Revenue Total: 408,865.37 1,468,487.97 1,772,235.00 303,747.03 82.86 LAKEFRONT FUND Expenditure Total: 208,038.73 618,735.43 1,796,767.00 1,178,031.57 34.44 Net Total LAKEFRONT FUND: 200,826.64 849,752.54 24,532.00- 874,284.54- 3,463.85- Page 109 of 207 CITY OF LAKE GENEVA Finance Worksheet - Budget vs. Actual - FLR Review Page: 22 Period: 07/26 Sep 08, 2026 01:59PM 2026-26 2026-26 2026-26 2026 2026 Current Month Current year Current year Current Year Current Year Account Number Account Title Actual Actual Budget Variance % of Budget PARKING FUND PARKING PARKING 42-34-50-46100 PARKING MISC REVENUE 7.50- 355.51 300.00 55.51- 118.50 42-34-50-46320 PARKING TICKET PENALTIES 22,200.00 111,980.00 125,000.00 13,020.00 89.58 42-34-50-46330 PARKING STALL COLLECTIONS 273,228.95 968,913.71 1,800,000.00 831,086.29 53.83 42-34-50-46340 PARKING STALL TICKETS 111,617.00 584,144.00 655,000.00 70,856.00 89.18 42-34-50-46350 PARKING TICKETS-COLL AGENCY 4,794.86 52,963.33 62,000.00 9,036.67 85.42 42-34-50-46360 PARKING STICKERS-WALCO,OVER 4 1,151.69 36,815.07 6,000.00 30,815.07- 613.58 42-34-50-46370 PARKING LOT PERMITS .00 10,995.35 12,500.00 1,504.65 87.96 42-34-50-46380 BUSINESS PARKING PASSES 189.56 9,051.49 1,000.00 8,051.49- 905.15 42-34-50-46400 RESERVED PARKING PERMITS/BAGS 1,573.46 6,237.48 5,000.00 1,237.48- 124.75 42-34-50-46410 PARKING APP NET COLLECTIONS 156,895.26 709,198.10 935,000.00 225,801.90 75.85 42-34-50-46900 MISC SALES .00 8.34 .00 8.34- .00 42-34-50-48110 INTEREST INCOME 7,971.57 55,199.72 95,000.00 39,800.28 58.10 42-34-50-49100 APPL OF PRIOR YR APPROPRIATION .00 .00 75,000.00 75,000.00 .00 Total PARKING: 579,614.85 2,545,862.10 3,771,800.00 1,225,937.90 67.50 PARKING 42-34-50-51100 PARKING MANAGER SALARY 6,827.21 56,324.41 87,575.00 31,250.59 64.32 42-34-50-51160 PARKING WAGES-CLERK/DISPATCH 9,983.52 83,283.71 128,059.00 44,775.29 65.04 42-34-50-51180 PARKING FT WAGES 4,020.80 34,176.82 52,197.00 18,020.18 65.48 42-34-50-51200 PARKING PT WAGES 14,484.92 97,714.41 147,136.00 49,421.59 66.41 42-34-50-51340 PARKING LIFE INSURANCE 45.49 296.46 410.00 113.54 72.31 42-34-50-51345 PARKING HEALTH INSURANCE 6,528.50 51,611.96 55,009.00 3,397.04 93.82 42-34-50-51350 PARKING DENTAL INSURANCE 513.84 4,070.03 4,625.00 554.97 88.00 42-34-50-51355 PARKING VISION INSURANCE 25.94 205.71 311.00 105.29 66.14 42-34-50-51360 PARKING RETIREMENT FUND 1,626.10 13,292.43 20,076.00 6,783.57 66.21 42-34-50-51370 PARKING DISABILITY INS 56.86 454.88 682.00 227.12 66.70 42-34-50-51380 PARKING UNIFORMS .00 3,465.31 6,000.00 2,534.69 57.76 42-34-50-51520 PARKING SOCIAL SECURITY 2,679.53 20,331.38 32,352.00 12,020.62 62.84 42-34-50-52160 CALE CC AND COLLEC FEES 16,592.56 60,284.48 90,000.00 29,715.52 66.98 42-34-50-52200 PARKING LOT PLANTING/MAINT 265.30 16,839.17 25,000.00 8,160.83 67.36 42-34-50-52210 TELEPHONE EXPENSE 101.37 1,065.91 2,500.00 1,434.09 42.64 42-34-50-52500 KIOSK REPAIRS/SUPPLIES 714.00 8,739.17 12,500.00 3,760.83 69.91 42-34-50-53100 OFFICE SUPPLIES 247.02 1,835.75 2,000.00 164.25 91.79 42-34-50-53120 POSTAGE EXPENSE .00 745.92 4,200.00 3,454.08 17.76 42-34-50-53130 WORKERS COMPENSATION INSURAN .00 .00 3,750.00 3,750.00 .00 42-34-50-53140 LIABILITY & PROPERTY INSURANCE .00 .00 4,200.00 4,200.00 .00 42-34-50-53320 CONFERENCES/TRAINING .00 2,266.30 2,200.00 66.30- 103.01 42-34-50-53400 OPERATING SUPPLIES- ENFORCEME 646.45 10,391.58 17,000.00 6,608.42 61.13 42-34-50-53410 VEHICLE SUPPLIES-FUEL 106.71 965.36 1,500.00 534.64 64.36 42-34-50-53510 VEHICLE/EQUIPMENT MAINT .00 2,040.63 5,000.00 2,959.37 40.81 42-34-50-53990 PARKING MISC EXPENSES .00 908.65 18,000.00 17,091.35 5.05 42-34-50-54500 SUPPORT CONTRACTS 8,356.95 107,969.93 115,000.00 7,030.07 93.89 42-34-50-58500 PARKING LOT REV SHARE .00 .00 38,000.00 38,000.00 .00 42-34-50-58600 EQUIPMENT-BODY CAMERAS .00 13,733.20 14,000.00 266.80 98.09 42-34-50-58700 OUTLAY-PARKING .00 20,900.00 25,200.00 4,300.00 82.94 42-34-50-59400 TRANSFER TO CAPITAL PROJECTS .00 .00 15,000.00 15,000.00 .00 42-34-50-59500 TRANSFER TO GENERAL FUND .00 .00 2,76