Utility Commission Meeting — Agenda Packet

July 20, 2026 Utility Commission Agenda 1 Lake Geneva Utility Commission Municipal Water and Wastewater Services 361 W Main Street PO Box 187 Lake Geneva, WI 53147 262-248-2311 - www.lgutilitycommission.com Dennis Lyon-President Josh Gajewski-Utility Director Jeff Ecklund-Water Superintendent Ken Bauman-Wastewater Superintendent Utility Commission Agenda Monday, July 20, 2026 - 4:00 PM Lake Geneva City Hall; Council Chambers Members: President Dennis Lyon, Mayor Todd Krause, Alderperson Mary Jo Fesenmaier, Alderperson Brian Smith, City Administrator Dave De Angelis, Bill Binn, James Marquardt 1. Call to Order 2. Roll Call 3. 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 4. Approval of the minutes from June 15, 2026 5. Acknowledgement of Correspondence 6. Approval of June 2026 Financials 7. Approval of June 2026 Bills 8. Director's report 9. Discussion/Action regarding Pay Application #3 submitted by Ultimate Backroads LLC for the Sheridan Springs/CTH H Utility Improvements Project 10. Discussion/Action regarding issuing a Notice of Award for the 2026 Sewer Lining Project and authorization to execute the project contract details 11. Discussion/Action regarding the 2026 Lead Service Line Replacement project scope and authorization for bidding 12. Presentation/Action on the 2025 Lake Geneva Utility Commission Annual Financial Report and Management Letter prepared by Lauterbach & Amen LLP 13. Discussion/Action on a request by Anna Balucka to establish a new suburban sanitary sewer service at W2573 W South Street, Lake Geneva, WI 14. Discussion/Action on the acceptance of water and sanitary sewer improvements within Phase 2B - Stone Ridge subdivision 15. Discussion/Action regarding lease renewal terms proposed by AT&T for the Host Drive Tower 16. Discussion/Action regarding lease renewal terms proposed by AT&T for the Dodge Street Tower 17. Motion to adjourn to Closed Session pursuant to Wisconsin Statutes 19.85(1)(e) deliberating or Page 1 of 112 July 20, 2026 Utility Commission Agenda 2 negotiating the purchasing of public properties, the investing of public funds, or conducting other specified public business, whenever competitive or bargaining reasons require a closed session regarding: negotiating terms with AT&T for the Host Drive Tower and the Dodge Street Tower leases 18. Motion to return to open session pursuant to Wisconsin Statutes 19.85 (2) and take action on any items discussed in closed session 19. Adjournment A quorum of the Council may be present; however, no official Council action will be taken. Requests from persons with disabilities who need assistance to participate in this meeting should be made to the City Clerk’s office in advance so that the appropriate accommodations can be made. Page 2 of 112 Lake Geneva Utility Commission Minutes Lake Geneva Utility Commission Meeting Monday June 15, 2026, 4:00pm Council Chambers, City Hall – 626 Geneva St Call Meeting to Order – Lyon called the meeting to order at 4:00pm. Roll Call – Lyon, Krause, Smith, Fesenmaier, Binn & Marquardt Excused: De Angelis Staff in Attendance – Gajewski & Busch Comments from the public as allowed by Wis. Statutes §19.84(2), limited to items on this agenda except for public hearing items. Comments will be limited to 5 minutes. None Approve Utility Commission Minutes from May 18June 15, 2026, as prepared and distributed Fesenmaier/Binn motion to approve. Passed on a voice vote 6-0. Acknowledgement of Correspondence None Approval of May 2026 Financials Smith/Binn motion to approve. Passed on a voice vote 6-0. Approval of May 2026 Bills Krause/Marquardt motion to approve. Passed on a voice vote 6-0. Director’s Report Gajewski gave an overview of the submitted Director’s report. Discussion/Action on approval of Pay Application #2 for the Hwy H Utility Improvement Project No discussion Smith/Binn motion to approve. Passed on a voice vote 6-0. Discussion/Action on final scope of the 2026 Sanitary Sewer Lining Project and bidding Terri Meyerhofer of MSA Professional Services appeared by zoom in case of any questions. Gajewski gave a general overview of the project and detailed the areas where we are looking to install cured in place pipe. The project plans include additional work to remove Inflow & Infiltration (I&I) by lateral grouting or by lateral t-lining depending on what the CCTV images show. If the Commission decides not to include the additional work, it will have to be pulled out of the plans. Discussion was had on Mariane Terrace, and which areas have an easement. Discussion was also had on the grouting and t-lining. Marquardt/Binn motion to approve the 2026 Sanitary Sewer Lining Project as presented and bidding. Passed on a voice vote 6-0. Discussion/Action on updated State Municipal Financial Agreement for WISDOT Hwy 50 Project Gajewski explained that the State Municipal Financial Agreement (SMFA) divides up funding of the project between the State and Municipality. We had a preliminary SMFA and this update brings us to the same point of the project as the State, which is 90% complete plans. The estimate for the Utility’s portion of the project is $3.15 million. Attorney Draper has yet to review this. Discussion was had on the latest DOT meeting being rescheduled and the new date. Fesenmaier/Smith motion to approve the SMFA subject to attorney approval. Passed on a voice vote 6-0. Discussion/Action on 2025 Compliance Maintenance Annual Report (CMAR) and Resolution 2026-02 Gajewski explained that the CMAR is an annual report which we are required to file with the DNR. The summary page at the end of the report shows how we performed in 2025. We did not meet the chloride limits and Gajewski Page 3 of 112 explained why we have a problem with this and the response we drafted as part of the CMAR. One of the largest contributing factors is in home water softeners and we are implementing a new rebate program to help combat this. Fesenmaier/Marquardt motion to accept the 2025 CMAR and adopt resolution 2026-03. Passed on a voice vote 6-0. Adjourn Binn/Fesenmaier motion to adjourn at 4:24pm. Approved on a voice vote 6-0. /s/ J Busch THESE MINUTES ARE NOT OFFICIAL UNTIL APPROVED BY THE LAKE GENEVA UTILITY COMMISSION Distributed by email: 6/19/26 Made change to Approval of Minutes date: 7/17/26 Approved by Utility Commission: 7/20/26 Page 4 of 112 BUDGET COMPARISON THRU: 6 / 2026 YTD % Prior Prior of Budget YTD YTD REVENUES Current Period YTD 2026 Budget YTD vs Budget 50% 2025 5 Year Avg. INTEREST EARNED 0 126,372 266,000 -139,628 47.5% 173,262 102,707 CUSTOMER SALES 480,755 1,018,697 2,184,637 -1,165,940 46.6% 1,051,904 983,451 OTHER REVENUE 974 7,168 581,695 -574,527 1.2% 9,883 7,299 CAPITAL CONTRIBUTIONS 4,103 52,630 48,117 4,513 109.4% 42,149 133,832 TOTAL REVENUES 485,832 1,204,868 3,080,449 -1,875,581 39.1% 1,277,199 1,227,289 EXPENSES TOTAL OUTSIDE SERVICES 23,391 163,421 370,350 -206,929 44.1% 137,447 134,910 TOTAL OPERATING EXPENSES 4,263 16,830 51,100 -34,270 32.9% 15,673 16,685 TOTAL INSURANCE 0 0 35,500 -35,500 0.0% 0 12,394 TOTAL SALARY & BENEFITS 56,952 345,041 751,438 -406,397 45.9% 353,731 301,169 TOTAL LAB SUPPLIES 0 25,261 28,000 -2,739 90.2% 17,032 13,295 TOTAL MISCELLANEOUS EXPENSE 0 119 575 -456 20.7% 101 67 TOTAL MAINTENANCE 12,177 103,340 656,250 -552,910 15.7% 60,761 69,491 TOTAL OPERATION & MAINTENANCE EXPENSES 96,783 654,012 1,893,213 -1,239,201 34.5% 584,744 548,012 REVENUES OVER O&M EXPENSES 389,049 550,856 1,187,236 -636,380 692,455 679,277 TOTAL CAPITAL OUTLAY 62,788 200,547 992,119 -791,571 20.2% 72,620 126,403 REVENUES OVER TOTAL EXPENSES 326,261 350,309 195,118 155,191 619,834 552,874 TOTAL CASH TRANSFERS 25,258 151,598 -117,117 268,715 -129.4% 190,859 801,626 NET CHANGE IN CASH BALANCE 301,003 198,711 312,235 -113,523 428,975 -248,752 FUND CASH AND INVESTMENT SUMMARY Opening Balance Period Activity Ending Balance Wastewater Utility Fund Cash 319,478 -116,324 203,154 LGIP #10 - Capital Project Fund 4,063,779 0 4,063,779 LGIP #11 - Debt Service Fund 0 0 0 LGIP #12 - Impact Fee Fund 2,258,209 0 2,258,209 LGIP #13 - Equipment Replacement Fund 1,886,027 0 1,886,027 LGIP #14 - Wastewater Operating Reserves Fund 169,513 0 169,513 TOTAL WASTEWATER CASH AND INVESTMENT 8,697,006 -116,324 8,580,681 LAKE GENEVA UTILITY COMMISSION FUND 61 - WASTEWATER UTILITY X0A0CX0A0C X0A0CX0A0CX0A0CX0A0C Page 5 of 112 BUDGET COMPARISON THRU: 6 / 2026 FUND 62 - WATER UTILITY YTD % Prior Prior of Budget YTD YTD REVENUES Current Period YTD 2026 Budget YTD vs Budget 50% 2025 5 Year Avg. INTEREST EARNED 0 79,283 167,000 -87,717 47.5% 109,096 62,236 CUSTOMER SALES 493,092 932,839 1,905,672 -972,833 49.0% 893,158 864,030 OTHER REVENUE 5,368 259,859 1,329,722 -1,069,863 19.5% 253,780 261,112 CAPITAL CONTRIBUTIONS 2,530 35,693 31,878 3,815 112.0% 28,690 119,372 TOTAL REVENUES 500,990 1,307,673 3,434,272 -2,126,599 38.1% 1,284,723 1,306,750 EXPENSES TOTAL SOURCE OF SUPPLY - OPERATION 6,902 33,380 80,400 -47,020 41.5% 31,091 28,657 TOTAL SOURCE OF SUPPLY - MAINTENANCE 268 7,776 15,100 -7,324 51.5% 4,290 11,678 TOTAL PUMPING EXPENSE - OPERATION 6,704 41,401 84,700 -43,299 48.9% 33,654 31,856 TOTAL PUMPING EXPENSE - MAINTENANCE 1,270 5,999 112,600 -106,602 5.3% 8,099 17,883 TOTAL WATER TREATMENT - OPERATION 9,875 41,590 106,050 -64,460 39.2% 43,214 43,525 TOTAL WATER TREATMENT - MAINTENANCE 5,178 104,784 165,300 -60,516 63.4% 41,954 39,232 TOTAL TRANS. & DISTRIBUTION - OPERATION 6,736 41,997 108,200 -66,203 38.8% 34,238 27,655 TOTAL TRANS. & DISTRIBUTION - MAINTENANCE 32,971 92,712 321,450 -228,738 28.8% 121,799 112,019 TOTAL CUSTOMER ACCOUNTS 6,546 46,235 88,750 -42,515 52.1% 41,503 35,742 TOTAL ADMIN & GENERAL OPERATIONS 49,288 246,848 603,658 -356,810 40.9% 293,938 238,704 TOTAL OTHER EXPENSES 0 130,000 333,700 -203,700 39.0% 150,000 148,500 TOTAL OPERATION & MAINTENANCE EXPENSES 125,738 792,721 2,019,908 -1,227,187 39.2% 803,779 735,452 REVENUES OVER O&M EXPENSES 375,252 514,952 1,414,364 -899,412 480,944 571,298 TOTAL CAPITAL OUTLAY 191,831 331,073 1,311,485 -980,412 25.2% 138,520 128,957 REVENUES OVER TOTAL EXPENSES 183,421 183,879 102,879 81,000 342,424 442,341 TOTAL CASH TRANSFERS 15,840 95,066 -102,878 197,944 -92.4% 124,114 491,972 NET CHANGE IN CASH BALANCE 167,581 88,813 205,757 -116,944 218,310 -49,631 FUND CASH AND INVESTMENT SUMMARY Opening Balance Period Activity Ending Balance Water Utility Fund Cash 892,766 -271,196 621,570 LGIP #1 - Capital Project Fund 2,631,412 0 2,631,412 LGIP #2 - Impact Fee Fund 1,377,930 0 1,377,930 LGIP #3 - Equipment Replacement Fund 922,026 0 922,026 LGIP #4 - Water Operating Reserves Fund 322,275 0 322,275 TOTAL WATER FUND CASH AND INVESTMENT 6,146,409 -271,196 5,875,213 LAKE GENEVA UTILITY COMMISSION X0A1CX0A1C X0A1CX0A1CX0A1CX0A1C Page 6 of 112 CITY OF LAKE GENEVA Payment Approval Report - Utility Over $5K Page: 1 Report dates: 6/15/2026-7/17/2026 Jul 17, 2026 08:51AM Report Criteria: Detail report. Invoices with totals above $5000.00 included. Paid and unpaid invoices included. Invoice Detail.GL account (2 Characters) = "61","62" Invoice Number Invoice Date Description GL Account and Title Net Invoice Amount 61 JWC ENVIRONMENTAL 126224 06/19/2026 MUFFIN MONSTER 30001-0018 61-00-00-10700 CONSTRUCTION WORK IN PROCESS 22,160.60 Total JWC ENVIRONMENTAL: 22,160.60 MSA PROFESSIONAL SERVICES INC 030640 07/07/2026 2026 CIPP PROJECT 61-00-00-10700 CONSTRUCTION WORK IN PROCESS 8,115.35 Total MSA PROFESSIONAL SERVICES INC: 8,115.35 ULTIMATE BACKROADS LLC 0815014 PAYA 05/15/2026 HWY H PAY APP #2 61-00-00-10700 CONSTRUCTION WORK IN PROCESS 27,585.57 Total ULTIMATE BACKROADS LLC: 27,585.57 MSA PROFESSIONAL SERVICES INC 030562 07/06/2026 WWTP FACILITIES PLAN 61-00-00-52160 ENGINEERING EXPENSE 14,271.34 Total MSA PROFESSIONAL SERVICES INC: 14,271.34 ALLIANT ENERGY/WPL 280954000026 07/01/2026 HASKINS ST SEWER PLANT 61-00-00-52520 UTILTITY-ELECTRICITY-PLANT 18,172.95 Total ALLIANT ENERGY/WPL: 18,172.95 AMAZON CAPITAL SERVICES APR 2026 07/09/2026 LAPTOCK DOCK 61-00-00-53050 COMPUTER EXPENSE 73.12 MAY 2026 06/01/2026 WELLHOUSE P2P EQUIP 61-00-00-53050 COMPUTER EXPENSE 68.76 APR 2026 07/09/2026 COUNTERFEIT DETECTION PE 61-00-00-53100 OFFICE SUPPLIES EXPENSE 5.00 APR 2026 07/09/2026 DOORBELL-DRIVE UP WINDOW 61-00-00-53100 OFFICE SUPPLIES EXPENSE 9.50 APR 2026 07/09/2026 AMAZON ANNUAL MEMBERSHI 61-00-00-53100 OFFICE SUPPLIES EXPENSE 61.50 MAY 2026 06/01/2026 DRY ERASE ERASERS 61-00-00-53100 OFFICE SUPPLIES EXPENSE 5.31 MAY 2026 06/01/2026 DRY ERASE MARKERS 61-00-00-53100 OFFICE SUPPLIES EXPENSE 9.59 MAY 2026 06/01/2026 CALCULATOR, PAPER ROLLKS 61-00-00-53100 OFFICE SUPPLIES EXPENSE 52.81 MAY 2026 06/01/2026 AIR FRESHNER, WALL DECOR- 61-00-00-53100 OFFICE SUPPLIES EXPENSE 17.69 MAY 2026 06/01/2026 WELLHOUSE P2P EQUIP 61-00-00-53100 OFFICE SUPPLIES EXPENSE 77.69 MAY 2026 06/01/2026 OFFICE SUPPLIES 61-00-00-53100 OFFICE SUPPLIES EXPENSE 36.35 MAY 2026 06/01/2026 IPHONE SCREEN PROTECTOR 61-00-00-53110 TELEPHONE EXPENSE 5.38 MAY 2026 06/01/2026 IPHONE CASES 61-00-00-53110 TELEPHONE EXPENSE 21.98 APR 2026 07/09/2026 DISPOSABLE GLOVES 61-00-00-53900 FIRST AID & SAFETY SUPPLIES 79.99 APR 2026 07/09/2026 DISPOSABLE GLOVES 61-00-00-53900 FIRST AID & SAFETY SUPPLIES 76.44 APR 2026 07/09/2026 DISPOSABLE GLOVES RETURN 61-00-00-53900 FIRST AID & SAFETY SUPPLIES 76.44- MAY 2026 06/01/2026 ROOF TOP FURNACE BLOWER 61-00-00-93502 MAINT-DIGESTER & AER/TRANS BLD 115.99 MAY 2026 06/01/2026 16.79C WATER TANK CONNECT 61-00-00-93602 MAINT-DIGESTERS EQUIP 16.79 Total AMAZON CAPITAL SERVICES: 657.45 SJE CD99624029 07/02/2026 ANALOG INPUT CARDS, TRANS 61-00-00-93800 MAINT-LIFT STATIONS 5,354.46 Page 7 of 112 CITY OF LAKE GENEVA Payment Approval Report - Utility Over $5K Page: 2 Report dates: 6/15/2026-7/17/2026 Jul 17, 2026 08:51AM Invoice Number Invoice Date Description GL Account and Title Net Invoice Amount Total SJE: 5,354.46 AMAZON CAPITAL SERVICES APR 2026 07/09/2026 DEAD END FLUSHING CAMERA 61-00-00-93810 MAINT-MAINS 119.99 Total AMAZON CAPITAL SERVICES: 119.99 Total 61: 96,437.71 62 MARTELLE WATER TREATMENT 31840 06/25/2026 FLOURIDE TANKS, PUMPS & R 62-00-00-10700 CONSTRUCTION WORK IN PROCESS 10,010.50 Total MARTELLE WATER TREATMENT: 10,010.50 SJE CD99622072 06/18/2026 VFD REPL. PUMP #1 CENTER S 62-00-00-10700 CONSTRUCTION WORK IN PROCESS 6,363.00 Total SJE: 6,363.00 ULTIMATE BACKROADS LLC 0815014 PAYA 05/15/2026 HWY H PAY APP #2 62-00-00-10700 CONSTRUCTION WORK IN PROCESS 118,035.43 Total ULTIMATE BACKROADS LLC: 118,035.43 MARTELLE WATER TREATMENT 31918 08/01/2026 CHEMICALS - WELLS 62-00-00-60200 CHEMICALS 1,465.28 Total MARTELLE WATER TREATMENT: 1,465.28 AMAZON CAPITAL SERVICES MAY 2026 06/01/2026 WELLHOUSE P2P EQUIP 62-00-00-60300 MISC EXPENSES & UTILITY 298.14 Total AMAZON CAPITAL SERVICES: 298.14 ALLIANT ENERGY/WPL 576425000026 07/01/2026 MAIN ST ENGINE ROOM 62-00-00-62300 PUMPING POWER PURCHASED 6,315.95 Total ALLIANT ENERGY/WPL: 6,315.95 MARTELLE WATER TREATMENT 31918 08/01/2026 CHEMICALS - TREATMENT PLA 62-00-00-64100 CHEMICALS 7,069.70 Total MARTELLE WATER TREATMENT: 7,069.70 DOWN TO EARTH CONTRACTORS INC 8778 03/25/2026 MAIN BREAK CEYLON CT 62-00-00-67300 MAINT OF MAINS & VALVES 6,115.00 Total DOWN TO EARTH CONTRACTORS INC: 6,115.00 AMAZON CAPITAL SERVICES APR 2026 07/09/2026 METER WIRE 62-00-00-67600 MAINT OF METERS 362.40 APR 2026 07/09/2026 COUNTERFEIT DETECTION PE 62-00-00-92100 OFFICE SUPPLIES & EXPENSE 4.99 APR 2026 07/09/2026 LAPTOCK DOCK 62-00-00-92100 OFFICE SUPPLIES & EXPENSE 73.12 APR 2026 07/09/2026 DOORBELL-DRIVE UP WINDOW 62-00-00-92100 OFFICE SUPPLIES & EXPENSE 9.49 APR 2026 07/09/2026 AMAZON ANNUAL MEMBERSHI 62-00-00-92100 OFFICE SUPPLIES & EXPENSE 61.50 Page 8 of 112 CITY OF LAKE GENEVA Payment Approval Report - Utility Over $5K Page: 3 Report dates: 6/15/2026-7/17/2026 Jul 17, 2026 08:51AM Invoice Number Invoice Date Description GL Account and Title Net Invoice Amount MAY 2026 06/01/2026 CALCULATOR, PAPER ROLLKS 62-00-00-92100 OFFICE SUPPLIES & EXPENSE 52.80 MAY 2026 06/01/2026 AIR FRESHNER, WALL DECOR- 62-00-00-92100 OFFICE SUPPLIES & EXPENSE 17.68 MAY 2026 06/01/2026 WELLHOUSE P2P EQUIP 62-00-00-92100 OFFICE SUPPLIES & EXPENSE 146.45 MAY 2026 06/01/2026 OFFICE SUPPLIES 62-00-00-92100 OFFICE SUPPLIES & EXPENSE 36.36 Total AMAZON CAPITAL SERVICES: 764.79 Total 62: 156,437.79 Grand Totals: 252,875.50 Dated: ______________________________________________________ Mayor: ______________________________________________________ City Council: ______________________________________________________ ______________________________________________________ ______________________________________________________ ______________________________________________________ ______________________________________________________ ______________________________________________________ City Recorder: _____________________________________________________ Report Criteria: Detail report. Invoices with totals above $5000.00 included. Paid and unpaid invoices included. Invoice Detail.GL account (2 Characters) = "61","62" Page 9 of 112 CITY OF LAKE GENEVA Payment Approval Report - Utility Fund Summary Page: 1 Report dates: 6/15/2026-7/17/2026 Jul 16, 2026 04:58PM Report Criteria: Detail report. Invoices with totals above $0.00 included. Paid and unpaid invoices included. Invoice Detail.GL account (2 Characters) = "61","62","01000013105" Invoice Number Invoice Date Description GL Account and Title Net Invoice Amount 01 SAMUEL WEIDNER WEIDNER 07-0 07/07/2026 REFUND DUPLICATE PYMNT 01-00-00-13105 UTILITY CASH CLEARING 66.80 Total SAMUEL WEIDNER: 66.80 Total 01: 66.80 61 JWC ENVIRONMENTAL 126224 06/19/2026 MUFFIN MONSTER 30001-0018 61-00-00-10700 CONSTRUCTION WORK IN PROCESS 22,160.60 Total JWC ENVIRONMENTAL: 22,160.60 MSA PROFESSIONAL SERVICES INC 030640 07/07/2026 2026 CIPP PROJECT 61-00-00-10700 CONSTRUCTION WORK IN PROCESS 8,115.35 Total MSA PROFESSIONAL SERVICES INC: 8,115.35 ULTIMATE BACKROADS LLC 0815014 PAYA 05/15/2026 HWY H PAY APP #2 61-00-00-10700 CONSTRUCTION WORK IN PROCESS 27,585.57 Total ULTIMATE BACKROADS LLC: 27,585.57 NORTHERN LAKE SERVICE INC 2609666 06/12/2026 2ND QTR MW TESTING 61-00-00-52100 LABORATORY SERVICES 2,248.54 2609821 06/16/2026 WEEKLY NITROGEN TESTING 61-00-00-52100 LABORATORY SERVICES 326.70 2610139 06/22/2026 WEEKLY NITROGEN TESTING 61-00-00-52100 LABORATORY SERVICES 326.70 2610793 06/30/2026 WEEKLY NITROGEN TESTING 61-00-00-52100 LABORATORY SERVICES 326.70 2611205 07/06/2026 WEEKLY NITROGEN TESTING 61-00-00-52100 LABORATORY SERVICES 326.70 2611673 07/10/2026 WEEKLY NITROGEN TESTING 61-00-00-52100 LABORATORY SERVICES 326.70 2611761 07/13/2026 2ND QTR SLUDGE TESTING 20 61-00-00-52100 LABORATORY SERVICES 852.91 Total NORTHERN LAKE SERVICE INC: 4,734.95 MSA PROFESSIONAL SERVICES INC 030562 07/06/2026 WWTP FACILITIES PLAN 61-00-00-52160 ENGINEERING EXPENSE 14,271.34 Total MSA PROFESSIONAL SERVICES INC: 14,271.34 WE ENERGIES 5961666481 06/10/2026 WEST BLDG STORAGE 61-00-00-52500 UTILITY-GAS-PLANT 12.65 5962155331 06/10/2026 DE-WATERING BLDG 61-00-00-52500 UTILITY-GAS-PLANT 9.57 5962741712 06/10/2026 WWTF SEWER PLANT 61-00-00-52500 UTILITY-GAS-PLANT 35.50 5961856000 06/10/2026 EDGEWOOD LIFT STATION 61-00-00-52505 UTILITY-GAS-COLLECTION SYSTEM 13.20 5969064779 06/16/2026 LA GRANGE DR LIFT STATION 61-00-00-52505 UTILITY-GAS-COLLECTION SYSTEM 20.19 5969155060 06/16/2026 SB LIFT STATION 61-00-00-52505 UTILITY-GAS-COLLECTION SYSTEM 10.89 5970685512 06/17/2026 BIG FOOT LIFT STATION 61-00-00-52505 UTILITY-GAS-COLLECTION SYSTEM 18.51 Total WE ENERGIES: 120.51 Page 10 of 112 CITY OF LAKE GENEVA Payment Approval Report - Utility Fund Summary Page: 2 Report dates: 6/15/2026-7/17/2026 Jul 16, 2026 04:58PM Invoice Number Invoice Date Description GL Account and Title Net Invoice Amount ALLIANT ENERGY/WPL 143875000026 07/01/2026 191 HASKINS ST DEWATER BLD 61-00-00-52520 UTILTITY-ELECTRICITY-PLANT 313.87 280954000026 07/01/2026 HASKINS ST SEWER PLANT 61-00-00-52520 UTILTITY-ELECTRICITY-PLANT 18,172.95 507753000026 07/01/2026 361 W MAIN ST SIGN 61-00-00-52520 UTILTITY-ELECTRICITY-PLANT 23.32 974671000026 07/01/2026 361 MAIN ST HALLWAY 61-00-00-52520 UTILTITY-ELECTRICITY-PLANT 140.79 055361000026 07/01/2026 361 MAIN ST CC LIFT 61-00-00-52525 UTILTITY-ELECTRICITY-COLL SYS 82.52 141180000026 07/01/2026 LAGRANGE DR LIFT STN 61-00-00-52525 UTILTITY-ELECTRICITY-COLL SYS 157.27 277971000026 07/01/2026 MARIANE TER LIFT STN 61-00-00-52525 UTILTITY-ELECTRICITY-COLL SYS 65.17 307955000026 07/01/2026 MAXWELL ST LIFT STN 61-00-00-52525 UTILTITY-ELECTRICITY-COLL SYS 68.67 327113000026 07/01/2026 BAYVIEW DR LIFT STN 61-00-00-52525 UTILTITY-ELECTRICITY-COLL SYS 42.32 599411000026 07/01/2026 361 STATE ROAD 120 BIG FOOT 61-00-00-52525 UTILTITY-ELECTRICITY-COLL SYS 265.72 712306593326 07/01/2026 CADENCE CIR LIFT STN 61-00-00-52525 UTILTITY-ELECTRICITY-COLL SYS 157.02 962961000026 07/01/2026 EDGEWOOD DR LIFT STN 61-00-00-52525 UTILTITY-ELECTRICITY-COLL SYS 174.53 Total ALLIANT ENERGY/WPL: 19,664.15 AMAZON CAPITAL SERVICES APR 2026 07/09/2026 LAPTOCK DOCK 61-00-00-53050 COMPUTER EXPENSE 73.12 MAY 2026 06/01/2026 WELLHOUSE P2P EQUIP 61-00-00-53050 COMPUTER EXPENSE 68.76 Total AMAZON CAPITAL SERVICES: 141.88 STATE OF WISCONSIN DOA 505-000011181 06/10/2026 IRONPORT FEE 05/2026 61-00-00-53050 COMPUTER EXPENSE 3.96 Total STATE OF WISCONSIN DOA: 3.96 ABT MAILCOM 55871 06/30/2026 JULY 2026 BILLS 61-00-00-53100 OFFICE SUPPLIES EXPENSE 1,812.72 Total ABT MAILCOM: 1,812.72 AMAZON CAPITAL SERVICES APR 2026 07/09/2026 COUNTERFEIT DETECTION PE 61-00-00-53100 OFFICE SUPPLIES EXPENSE 5.00 APR 2026 07/09/2026 DOORBELL-DRIVE UP WINDOW 61-00-00-53100 OFFICE SUPPLIES EXPENSE 9.50 APR 2026 07/09/2026 AMAZON ANNUAL MEMBERSHI 61-00-00-53100 OFFICE SUPPLIES EXPENSE 61.50 MAY 2026 06/01/2026 DRY ERASE ERASERS 61-00-00-53100 OFFICE SUPPLIES EXPENSE 5.31 MAY 2026 06/01/2026 DRY ERASE MARKERS 61-00-00-53100 OFFICE SUPPLIES EXPENSE 9.59 MAY 2026 06/01/2026 CALCULATOR, PAPER ROLLKS 61-00-00-53100 OFFICE SUPPLIES EXPENSE 52.81 MAY 2026 06/01/2026 AIR FRESHNER, WALL DECOR- 61-00-00-53100 OFFICE SUPPLIES EXPENSE 17.69 MAY 2026 06/01/2026 WELLHOUSE P2P EQUIP 61-00-00-53100 OFFICE SUPPLIES EXPENSE 77.69 MAY 2026 06/01/2026 OFFICE SUPPLIES 61-00-00-53100 OFFICE SUPPLIES EXPENSE 36.35 Total AMAZON CAPITAL SERVICES: 275.44 CHARTER COMMUNICATIONS 152474701062 06/21/2026 INTERNET SERV @ UTILITY DE 61-00-00-53100 OFFICE SUPPLIES EXPENSE 60.00 Total CHARTER COMMUNICATIONS: 60.00 JAMES IMAGING SYSTEMS INC 1708786 06/22/2026 SVC CONTRACT COPIER 61-00-00-53100 OFFICE SUPPLIES EXPENSE 79.49 Total JAMES IMAGING SYSTEMS INC: 79.49 TREVIPAY-WALMART 842be6ca 07/10/2026 PENS 61-00-00-53100 OFFICE SUPPLIES EXPENSE 10.44 Page 11 of 112 CITY OF LAKE GENEVA Payment Approval Report - Utility Fund Summary Page: 3 Report dates: 6/15/2026-7/17/2026 Jul 16, 2026 04:58PM Invoice Number Invoice Date Description GL Account and Title Net Invoice Amount Total TREVIPAY-WALMART: 10.44 AMAZON CAPITAL SERVICES MAY 2026 06/01/2026 IPHONE SCREEN PROTECTOR 61-00-00-53110 TELEPHONE EXPENSE 5.38 MAY 2026 06/01/2026 IPHONE CASES 61-00-00-53110 TELEPHONE EXPENSE 21.98 Total AMAZON CAPITAL SERVICES: 27.36 AT&T 262248865606 06/13/2026 PHONE SERVICES 61-00-00-53110 TELEPHONE EXPENSE 176.69 Total AT&T: 176.69 FNBO 5589 JUNE 20 07/03/2026 VONAGE PHONE SERVICE JUN 61-00-00-53110 TELEPHONE EXPENSE 134.12 5589 MAY 202 06/03/2026 VONAGE PHONE SERVICE MAY 61-00-00-53110 TELEPHONE EXPENSE 134.12 Total FNBO: 268.24 T-MOBILE 221798446 - 0 07/04/2026 PHONE SERVICE 61-00-00-53110 TELEPHONE EXPENSE 56.44 Total T-MOBILE: 56.44 US CELLULAR 0813001529 06/04/2026 PHONE SERVICE 61-00-00-53110 TELEPHONE EXPENSE 138.44 Total US CELLULAR: 138.44 HOME DEPOT CREDIT SERVICES 3289-MAY-202 06/05/2026 2 GALLON SPRAYER 61-00-00-53500 OPERATIONS TOOLS & EQUIP 17.47 Total HOME DEPOT CREDIT SERVICES: 17.47 VERIZON 607000084293 07/01/2026 ASSET TRACKING 06/2026 61-00-00-53520 OPERATIONS-VEHICLES 106.44 Total VERIZON: 106.44 AMAZON CAPITAL SERVICES APR 2026 07/09/2026 DISPOSABLE GLOVES 61-00-00-53900 FIRST AID & SAFETY SUPPLIES 79.99 APR 2026 07/09/2026 DISPOSABLE GLOVES 61-00-00-53900 FIRST AID & SAFETY SUPPLIES 76.44 APR 2026 07/09/2026 DISPOSABLE GLOVES RETURN 61-00-00-53900 FIRST AID & SAFETY SUPPLIES 76.44- Total AMAZON CAPITAL SERVICES: 79.99 TREVIPAY-WALMART 842be6ca 07/10/2026 LAUNDRY DETERGENT 61-00-00-53900 FIRST AID & SAFETY SUPPLIES 19.94 Total TREVIPAY-WALMART: 19.94 UNITED LABORATORIES INV464001 07/02/2026 CLEANING WIPES 61-00-00-53900 FIRST AID & SAFETY SUPPLIES 336.90 Total UNITED LABORATORIES: 336.90 Page 12 of 112 CITY OF LAKE GENEVA Payment Approval Report - Utility Fund Summary Page: 4 Report dates: 6/15/2026-7/17/2026 Jul 16, 2026 04:58PM Invoice Number Invoice Date Description GL Account and Title Net Invoice Amount CULLIGAN OF BURLINGTON 500X03467103 06/30/2026 LAB WATER - MIXED BED & SE 61-00-00-64000 LABORATORY SUPPLIES 869.20 Total CULLIGAN OF BURLINGTON: 869.20 TREVIPAY-WALMART 842be6ca 07/10/2026 BOUNTY KITCHEN TOWEL 61-00-00-64000 LABORATORY SUPPLIES 22.46 842be6ca 07/10/2026 PLATES & CUTLERY 61-00-00-65000 OTHER OPERATING SUPPLIES-KITCH 23.89 Total TREVIPAY-WALMART: 46.35 LEXIPOL LLC INVLEX112724 07/01/2026 2026 LEXIPOL POLICY SUPPOR 61-00-00-92300 OUTSIDE SERVICES EMPLOYED 982.81 Total LEXIPOL LLC: 982.81 AURORA MEDICAL GROUP 1098275 05/24/2026 GEHRLEIN,S-DRUG TEST 61-00-00-92600 EMPLOYEE BENEFITS 53.00 Total AURORA MEDICAL GROUP: 53.00 AMAZON CAPITAL SERVICES MAY 2026 06/01/2026 ROOF TOP FURNACE BLOWER 61-00-00-93502 MAINT-DIGESTER & AER/TRANS BLD 115.99 Total AMAZON CAPITAL SERVICES: 115.99 UNITED LABORATORIES INV464001 07/02/2026 DIGESTER BLD CLEANER 61-00-00-93502 MAINT-DIGESTER & AER/TRANS BLD 249.72 Total UNITED LABORATORIES: 249.72 HOME DEPOT CREDIT SERVICES 3289-MAY-202 06/05/2026 SHOP HOSE 61-00-00-93506 MAINT-VEHICLE STORAGE BLDGS 44.97 3289-MAY-202 06/05/2026 DRAIN PIPE FOR CAKE BARN S 61-00-00-93507 MAINT-DEWATERING-B/PRESS BLDG 23.63 Total HOME DEPOT CREDIT SERVICES: 68.60 ULINE INC 209531122 06/18/2026 36" WALL MOUNT FAN FOR CAK 61-00-00-93507 MAINT-DEWATERING-B/PRESS BLDG 530.00 20958652 06/18/2026 36" WALL MOUNT FAN 61-00-00-93507 MAINT-DEWATERING-B/PRESS BLDG 530.00- Total ULINE INC: .00 AMAZON CAPITAL SERVICES MAY 2026 06/01/2026 16.79C WATER TANK CONNECT 61-00-00-93602 MAINT-DIGESTERS EQUIP 16.79 Total AMAZON CAPITAL SERVICES: 16.79 BUMPER TO BUMPER 662-514114 07/06/2026 OIL FOR GENERATOR 61-00-00-93700 MAINT-VEHICLES & EQUIP 43.98 Total BUMPER TO BUMPER: 43.98 BURNS INDUSTRIAL SUPPLY CO INC IN089113 06/11/2026 JD2750 REPAIRS BUSHING & A 61-00-00-93700 MAINT-VEHICLES & EQUIP 7.18 Page 13 of 112 CITY OF LAKE GENEVA Payment Approval Report - Utility Fund Summary Page: 5 Report dates: 6/15/2026-7/17/2026 Jul 16, 2026 04:58PM Invoice Number Invoice Date Description GL Account and Title Net Invoice Amount Total BURNS INDUSTRIAL SUPPLY CO INC: 7.18 DUNN LUMBER 2464970 07/07/2026 BAR & CHAIN OIL 61-00-00-93700 MAINT-VEHICLES & EQUIP 14.99 2468084 07/09/2026 NUTS & BOLTS & BULB FOR GE 61-00-00-93700 MAINT-VEHICLES & EQUIP 5.47 2468511 07/09/2026 FUSES FOR GENERATOR 61-00-00-93700 MAINT-VEHICLES & EQUIP 8.97 Total DUNN LUMBER: 29.43 HOME DEPOT CREDIT SERVICES 3289-MAY-202 06/05/2026 BRAKE CLEANER, DEGREASER 61-00-00-93700 MAINT-VEHICLES & EQUIP 47.54 Total HOME DEPOT CREDIT SERVICES: 47.54 ITU ABSORBTECH INC 8747403 06/19/2026 SHOP RAGS 61-00-00-93700 MAINT-VEHICLES & EQUIP 26.45 Total ITU ABSORBTECH INC: 26.45 TREVIPAY-WALMART 842be6ca 07/10/2026 GLASS CLEANER 61-00-00-93700 MAINT-VEHICLES & EQUIP 4.74 Total TREVIPAY-WALMART: 4.74 BUMPER TO BUMPER 662-513409 06/16/2026 OIL FILTERS 61-00-00-93800 MAINT-LIFT STATIONS 26.43 Total BUMPER TO BUMPER: 26.43 FOREMOST ELECTRIC LLC 28108 07/08/2026 EMERGENCY SERVICE BFLS 7/ 61-00-00-93800 MAINT-LIFT STATIONS 2,471.04 Total FOREMOST ELECTRIC LLC: 2,471.04 HOME DEPOT CREDIT SERVICES 3289-JUNE-20 07/05/2026 3/4" FOAM FOR SB LIFT STATIO 61-00-00-93800 MAINT-LIFT STATIONS 16.68 Total HOME DEPOT CREDIT SERVICES: 16.68 PATS SERVICES INC 1092302 07/03/2026 LIFT STATION EMERGENCY PU 61-00-00-93800 MAINT-LIFT STATIONS 2,702.50 Total PATS SERVICES INC: 2,702.50 SJE CD99624029 07/02/2026 ANALOG INPUT CARDS, TRANS 61-00-00-93800 MAINT-LIFT STATIONS 5,354.46 Total SJE: 5,354.46 AMAZON CAPITAL SERVICES APR 2026 07/09/2026 DEAD END FLUSHING CAMERA 61-00-00-93810 MAINT-MAINS 119.99 Total AMAZON CAPITAL SERVICES: 119.99 HOME DEPOT CREDIT SERVICES 3289-MAY-202 06/05/2026 TAPE MEASURES AND SPOTLI 61-00-00-93810 MAINT-MAINS 69.88 Page 14 of 112 CITY OF LAKE GENEVA Payment Approval Report - Utility Fund Summary Page: 6 Report dates: 6/15/2026-7/17/2026 Jul 16, 2026 04:58PM Invoice Number Invoice Date Description GL Account and Title Net Invoice Amount Total HOME DEPOT CREDIT SERVICES: 69.88 NEENAH FOUNDRY COMPANY INFRASTRUCTURE 218472 06/11/2026 MANHOLE LID REPLACEMENTS 61-00-00-93810 MAINT-MAINS 2,375.00 Total NEENAH FOUNDRY COMPANY INFRASTRUCTURE: 2,375.00 ALLIANT ENERGY/WPL 252422000026 07/01/2026 E STATE ROAD 50 GATE 61-00-00-93820 MAINT-RECEIVING STATION 24.27 054885000026 07/01/2026 E STATE ROAD 50 SEEPAGE 61-00-00-93830 MAINT-SEEPAGE CELLS/POND 41.06 Total ALLIANT ENERGY/WPL: 65.33 Total 61: 116,027.40 62 FNBO 5589 JUNE 20 07/03/2026 CAULK, DUCT TAPE & TOTE - C 62-00-00-10700 CONSTRUCTION WORK IN PROCESS 34.73 Total FNBO: 34.73 MARTELLE WATER TREATMENT 31840 06/25/2026 FLOURIDE TANKS, PUMPS & R 62-00-00-10700 CONSTRUCTION WORK IN PROCESS 10,010.50 Total MARTELLE WATER TREATMENT: 10,010.50 MSA PROFESSIONAL SERVICES INC 030642 07/07/2026 2026 LSL REPLACEMENTS 62-00-00-10700 CONSTRUCTION WORK IN PROCESS 1,066.00 Total MSA PROFESSIONAL SERVICES INC: 1,066.00 SJE CD99622068 06/18/2026 MCC SPD REPL. CENTER ST B 62-00-00-10700 CONSTRUCTION WORK IN PROCESS 4,830.00 CD99622072 06/18/2026 VFD REPL. PUMP #1 CENTER S 62-00-00-10700 CONSTRUCTION WORK IN PROCESS 6,363.00 Total SJE: 11,193.00 ULTIMATE BACKROADS LLC 0815014 PAYA 05/15/2026 HWY H PAY APP #2 62-00-00-10700 CONSTRUCTION WORK IN PROCESS 118,035.43 Total ULTIMATE BACKROADS LLC: 118,035.43 MARTELLE WATER TREATMENT 31787 06/16/2026 WELLHOUSE CHEMICALS 62-00-00-60200 CHEMICALS 419.34 31918 08/01/2026 CHEMICALS - WELLS 62-00-00-60200 CHEMICALS 1,465.28 Total MARTELLE WATER TREATMENT: 1,884.62 ALLIANT ENERGY/WPL 145511000026 07/01/2026 361 MAIN ST WELL 2 62-00-00-60300 MISC EXPENSES & UTILITY 1,933.22 327391000026 07/01/2026 WAVERLY ST WELL 4 62-00-00-60300 MISC EXPENSES & UTILITY 702.42 348370000026 07/01/2026 WAVERLY ST WELL 3 62-00-00-60300 MISC EXPENSES & UTILITY 689.88 972745000026 07/01/2026 HASKINS ST WELL 5 62-00-00-60300 MISC EXPENSES & UTILITY 693.57 Total ALLIANT ENERGY/WPL: 4,019.09 Page 15 of 112 CITY OF LAKE GENEVA Payment Approval Report - Utility Fund Summary Page: 7 Report dates: 6/15/2026-7/17/2026 Jul 16, 2026 04:58PM Invoice Number Invoice Date Description GL Account and Title Net Invoice Amount AMAZON CAPITAL SERVICES MAY 2026 06/01/2026 WELLHOUSE P2P EQUIP 62-00-00-60300 MISC EXPENSES & UTILITY 298.14 Total AMAZON CAPITAL SERVICES: 298.14 FNBO 5589 MAY 202 06/03/2026 WELL EASEMENTS FROM WAL 62-00-00-60300 MISC EXPENSES & UTILITY 27.00 5589 MAY 202 06/03/2026 ANNUAL WATER USE FEE WDN 62-00-00-60300 MISC EXPENSES & UTILITY 128.13 5589 MAY 202 06/03/2026 UBIQUITI WELLHOUSE P2P EQ 62-00-00-60300 MISC EXPENSES & UTILITY 521.70 Total FNBO: 676.83 WE ENERGIES 5962837398 06/10/2026 WELLHOUSE #4 62-00-00-60300 MISC EXPENSES & UTILITY 9.57 5963083235 06/10/2026 WELLHOUSE #5 62-00-00-60300 MISC EXPENSES & UTILITY 12.20 Total WE ENERGIES: 21.77 USA BLUEBOOK INV01102022 07/14/2026 WELL CHEMICAL FEED PARTS 62-00-00-61400 WELLS MAINTENANCE 109.02 Total USA BLUEBOOK: 109.02 ALLIANT ENERGY/WPL 347962000026 07/01/2026 DODGE ST BOOSTER 62-00-00-62300 PUMPING POWER PURCHASED 161.29 576425000026 07/01/2026 MAIN ST ENGINE ROOM 62-00-00-62300 PUMPING POWER PURCHASED 6,315.95 717061000026 07/01/2026 1401 CENTER ST BOOSTER 62-00-00-62300 PUMPING POWER PURCHASED 292.90 Total ALLIANT ENERGY/WPL: 6,770.14 WE ENERGIES 5962735504 06/10/2026 CENTER ST BOOSTER STATIO 62-00-00-62300 PUMPING POWER PURCHASED 18.15 5963079742 06/10/2026 WATER DEPT MAIN BLDG 62-00-00-62300 PUMPING POWER PURCHASED 47.08 Total WE ENERGIES: 65.23 MARTELLE WATER TREATMENT 31787 06/16/2026 CARUS 8600 62-00-00-64100 CHEMICALS 1,028.94 31918 08/01/2026 CHEMICALS - TREATMENT PLA 62-00-00-64100 CHEMICALS 7,069.70 Total MARTELLE WATER TREATMENT: 8,098.64 ALLIANT ENERGY/WPL 974671000026 07/01/2026 361 MAIN ST HALLWAY 62-00-00-64200 LABOR & EXPENSES (LAB) 140.79 Total ALLIANT ENERGY/WPL: 140.79 NORTHERN LAKE SERVICE INC 2610018 06/19/2026 MANGANESE MONTHLY TESTI 62-00-00-64200 LABOR & EXPENSES (LAB) 44.95 Total NORTHERN LAKE SERVICE INC: 44.95 USA BLUEBOOK INV01097432 07/09/2026 FLOURIDE STANDARD - LAB 62-00-00-64200 LABOR & EXPENSES (LAB) 140.32 INV01102022 07/14/2026 LAB SUPPLIES 62-00-00-64200 LABOR & EXPENSES (LAB) 120.54 Page 16 of 112 CITY OF LAKE GENEVA Payment Approval Report - Utility Fund Summary Page: 8 Report dates: 6/15/2026-7/17/2026 Jul 16, 2026 04:58PM Invoice Number Invoice Date Description GL Account and Title Net Invoice Amount Total USA BLUEBOOK: 260.86 WI STATE LABORATORY OF HYGIENE 846370 06/30/2026 MONTHLY FLOURIDE SPLIT 62-00-00-64200 LABOR & EXPENSES (LAB) 31.00 Total WI STATE LABORATORY OF HYGIENE: 31.00 HOME DEPOT CREDIT SERVICES 3289-JUNE-20 07/05/2026 SHEET EXPANDED STEEL FOR 62-00-00-65100 PLANT MAINTENANCE 49.74 Total HOME DEPOT CREDIT SERVICES: 49.74 SABEL MECHANICAL LLC 260641 07/06/2026 IRON DECANT PUMP REPLACE 62-00-00-65200 MAINT WATER TREATMENT EQUIP 2,135.10 Total SABEL MECHANICAL LLC: 2,135.10 ALLIANT ENERGY/WPL 098433000026 07/01/2026 750 WILD RIDGE DR WATER TO 62-00-00-66100 MAINT OPS-STANDPIPES 51.56 520171000026 07/01/2026 1887 DODGE ST TOWER 62-00-00-66100 MAINT OPS-STANDPIPES 50.16 Total ALLIANT ENERGY/WPL: 101.72 WE ENERGIES 5961456479 06/10/2026 770 WILD RIDGE DR 62-00-00-66100 MAINT OPS-STANDPIPES 9.57 Total WE ENERGIES: 9.57 HOME DEPOT CREDIT SERVICES 3289-JUNE-20 07/05/2026 SPRAY NOZZLE 62-00-00-66500 MISC EXPENSE LICENSE & TOOLS 19.98 3289-MAY-202 06/05/2026 TONGUE & GROOVE PLIERS, G 62-00-00-66500 MISC EXPENSE LICENSE & TOOLS 56.66 3289-MAY-202 06/05/2026 ADAPTERS FOR CENTER ST T 62-00-00-67200 RESERVOIR & STANDPIPES 29.12 Total HOME DEPOT CREDIT SERVICES: 105.76 DOWN TO EARTH CONTRACTORS INC 8778 03/25/2026 MAIN BREAK CEYLON CT 62-00-00-67300 MAINT OF MAINS & VALVES 6,115.00 8854 06/15/2026 VALVE BOX REPL. GENEVA ST/ 62-00-00-67300 MAINT OF MAINS & VALVES 2,218.50 Total DOWN TO EARTH CONTRACTORS INC: 8,333.50 SCHMITZ READY MIX INC 1254033-IN 06/10/2026 VALVE REPAIR - BROAD & WIS 62-00-00-67300 MAINT OF MAINS & VALVES 497.47 Total SCHMITZ READY MIX INC: 497.47 USA BLUEBOOK INV01102022 07/14/2026 MARKING PAINT & FLAGS 62-00-00-67300 MAINT OF MAINS & VALVES 134.82 Total USA BLUEBOOK: 134.82 DOWN TO EARTH CONTRACTORS INC 8865 06/22/2026 CB & CS REPL. 165 FOREST ST 62-00-00-67500 MAINT SERVICES & CURB BOX 4,981.00 Total DOWN TO EARTH CONTRACTORS INC: 4,981.00 Page 17 of 112 CITY OF LAKE GENEVA Payment Approval Report - Utility Fund Summary Page: 9 Report dates: 6/15/2026-7/17/2026 Jul 16, 2026 04:58PM Invoice Number Invoice Date Description GL Account and Title Net Invoice Amount DUNN LUMBER 2460052 07/01/2026 CB REPAIR SUPPLIES 62-00-00-67500 MAINT SERVICES & CURB BOX 21.47 Total DUNN LUMBER: 21.47 FNBO 5589 MAY 202 06/03/2026 COB INDUSTRIES QWIK FREEZ 62-00-00-67500 MAINT SERVICES & CURB BOX 235.03 Total FNBO: 235.03 USA BLUEBOOK INV01102022 07/14/2026 MARKING PAINT & FLAGS 62-00-00-67500 MAINT SERVICES & CURB BOX 134.82 Total USA BLUEBOOK: 134.82 AMAZON CAPITAL SERVICES APR 2026 07/09/2026 METER WIRE 62-00-00-67600 MAINT OF METERS 362.40 Total AMAZON CAPITAL SERVICES: 362.40 ABT MAILCOM 55871 06/30/2026 JULY 2026 BILLS 62-00-00-90300 RECORDS & COLLECTION EXPENSE 1,812.72 Total ABT MAILCOM: 1,812.72 KINGSCOTE CHEMICALS INC S29936 06/22/2026 BRIGHT DYES LEAK DETECTIV 62-00-00-90600 CUSTOMER SERVICE & INFORMATION 220.08 Total KINGSCOTE CHEMICALS INC: 220.08 AMAZON CAPITAL SERVICES APR 2026 07/09/2026 COUNTERFEIT DETECTION PE 62-00-00-92100 OFFICE SUPPLIES & EXPENSE 4.99 APR 2026 07/09/2026 LAPTOCK DOCK 62-00-00-92100 OFFICE SUPPLIES & EXPENSE 73.12 APR 2026 07/09/2026 DOORBELL-DRIVE UP WINDOW 62-00-00-92100 OFFICE SUPPLIES & EXPENSE 9.49 APR 2026 07/09/2026 AMAZON ANNUAL MEMBERSHI 62-00-00-92100 OFFICE SUPPLIES & EXPENSE 61.50 MAY 2026 06/01/2026 CALCULATOR, PAPER ROLLKS 62-00-00-92100 OFFICE SUPPLIES & EXPENSE 52.80 MAY 2026 06/01/2026 AIR FRESHNER, WALL DECOR- 62-00-00-92100 OFFICE SUPPLIES & EXPENSE 17.68 MAY 2026 06/01/2026 WELLHOUSE P2P EQUIP 62-00-00-92100 OFFICE SUPPLIES & EXPENSE 146.45 MAY 2026 06/01/2026 OFFICE SUPPLIES 62-00-00-92100 OFFICE SUPPLIES & EXPENSE 36.36 Total AMAZON CAPITAL SERVICES: 402.39 AT&T 262248865606 06/13/2026 PHONE SERVICES 62-00-00-92100 OFFICE SUPPLIES & EXPENSE 176.69 Total AT&T: 176.69 CHARTER COMMUNICATIONS 152474701062 06/21/2026 INTERNET SERV @ UTILITY DE 62-00-00-92100 OFFICE SUPPLIES & EXPENSE 59.99 Total CHARTER COMMUNICATIONS: 59.99 FNBO 5589 JUNE 20 07/03/2026 INTEREST CHARGE REFUND 62-00-00-92100 OFFICE SUPPLIES & EXPENSE 35.56- 5589 JUNE 20 07/03/2026 VONAGE PHONE SERVICE JUN 62-00-00-92100 OFFICE SUPPLIES & EXPENSE 134.12 5589 MAY 202 06/03/2026 VONAGE PHONE SERVICE MAY 62-00-00-92100 OFFICE SUPPLIES & EXPENSE 134.12 5589 MAY 202 06/03/2026 INTEREST CHARGE 62-00-00-92100 OFFICE SUPPLIES & EXPENSE 35.56 Page 18 of 112 CITY OF LAKE GENEVA Payment Approval Report - Utility Fund Summary Page: 10 Report dates: 6/15/2026-7/17/2026 Jul 16, 2026 04:58PM Invoice Number Invoice Date Description GL Account and Title Net Invoice Amount Total FNBO: 268.24 JAMES IMAGING SYSTEMS INC 1708786 06/22/2026 SVC CONTRACT COPIER 62-00-00-92100 OFFICE SUPPLIES & EXPENSE 79.50 Total JAMES IMAGING SYSTEMS INC: 79.50 STATE OF WISCONSIN DOA 505-000011181 06/10/2026 IRONPORT FEE 05/2026 62-00-00-92100 OFFICE SUPPLIES & EXPENSE 3.97 Total STATE OF WISCONSIN DOA: 3.97 T-MOBILE 221798446 - 0 07/04/2026 PHONE SERVICE 62-00-00-92100 OFFICE SUPPLIES & EXPENSE 104.83 Total T-MOBILE: 104.83 US CELLULAR 0813001529 06/04/2026 PHONE SERVICE 62-00-00-92100 OFFICE SUPPLIES & EXPENSE 257.09 Total US CELLULAR: 257.09 CLEAN WATER ENGINEERING LLC 1154 07/01/2026 JUNE 2026 CCC SURVEYS 62-00-00-92300 OUTSIDE SERVICES EMPLOYED 4,275.00 Total CLEAN WATER ENGINEERING LLC: 4,275.00 KAPUR & ASSOCIATES INC 141267 06/19/2026 LSL GIS LAYER 62-00-00-92300 OUTSIDE SERVICES EMPLOYED 600.00 Total KAPUR & ASSOCIATES INC: 600.00 LEXIPOL LLC INVLEX112724 07/01/2026 2026 LEXIPOL POLICY SUPPOR 62-00-00-92300 OUTSIDE SERVICES EMPLOYED 982.81 Total LEXIPOL LLC: 982.81 SJE CD99622748 06/24/2026 TOP VIEW SCADA ANNUAL SUP 62-00-00-92300 OUTSIDE SERVICES EMPLOYED 703.00 Total SJE: 703.00 AURORA MEDICAL GROUP 1098275 05/24/2026 RACHWAL,T-DRUG TEST 62-00-00-92600 EMPLOYEE PENSIONS & BENEFITS 53.00 Total AURORA MEDICAL GROUP: 53.00 DUNN LUMBER 2453258 06/25/2026 PAINT FOR BRIDGE 62-00-00-93000 MISCELLANEOUS GENERAL EXP 108.03 2472625 07/14/2026 KEYS & COUPLINGS 62-00-00-93000 MISCELLANEOUS GENERAL EXP 28.43 Total DUNN LUMBER: 136.46 TREVIPAY-WALMART 3989c02c 06/29/2026 MOUSE TRAPPING SUPPLIES 62-00-00-93000 MISCELLANEOUS GENERAL EXP 19.92 Page 19 of 112 CITY OF LAKE GENEVA Payment Approval Report - Utility Fund Summary Page: 11 Report dates: 6/15/2026-7/17/2026 Jul 16, 2026 04:58PM Invoice Number Invoice Date Description GL Account and Title Net Invoice Amount Total TREVIPAY-WALMART: 19.92 DOWN TO EARTH CONTRACTORS INC 8851 06/15/2026 STORM SEWER REPAIR AT TRE 62-00-00-93200 MAINTENANCE OF GENERAL PLANT 2,148.50 Total DOWN TO EARTH CONTRACTORS INC: 2,148.50 FNBO 5589 MAY 202 06/03/2026 UBIQUITI WTP CAMERA 62-00-00-93200 MAINTENANCE OF GENERAL PLANT 528.19 Total FNBO: 528.19 WILMAR PUMP & SUPPLY INC 0242375-IN 06/26/2026 IRRIGATION PUMP REPLACEM 62-00-00-93200 MAINTENANCE OF GENERAL PLANT 1,651.40 Total WILMAR PUMP & SUPPLY INC: 1,651.40 MIKES AUTO REPAIR 82012 06/15/2026 OIL CHANGE 2015 METER VAN 62-00-00-93300 TRANSPORTATION EXPENSE 62.04 Total MIKES AUTO REPAIR: 62.04 VERIZON 607000084293 07/01/2026 ASSET TRACKING 06/2026 62-00-00-93300 TRANSPORTATION EXPENSE 106.44 Total VERIZON: 106.44 Total 62: 194,515.40 Grand Totals: 310,609.60 Dated: ______________________________________________________ Mayor: ______________________________________________________ City Council: ______________________________________________________ ______________________________________________________ ______________________________________________________ ______________________________________________________ ______________________________________________________ ______________________________________________________ City Recorder: _____________________________________________________ Page 20 of 112 CITY OF LAKE GENEVA Payment Approval Report - Utility Fund Summary Page: 12 Report dates: 6/15/2026-7/17/2026 Jul 16, 2026 04:58PM Invoice Number Invoice Date Description GL Account and Title Net Invoice Amount Report Criteria: Detail report. Invoices with totals above $0.00 included. Paid and unpaid invoices included. Invoice Detail.GL account (2 Characters) = "61","62","01000013105" Page 21 of 112 Lake Geneva Utility Commission MUNICIPAL WATER AND WASTEWATER SERVICES 361 W Main Street P.O. Box 187 Lake Geneva, WI 53147 262-248-2311 www.lgutilitycommission.com Dennis Lyon – President Josh Gajewski – Utility Director Jeff Ecklund – Water Superintendent Ken Bauman – Wastewater Superintendent TO: Lake Geneva Utility Commission FROM: Josh Gajewski, Utility Director SUBJECT: July 2026 Director’s Report WATER OPERATIONS The Center Street Tower Painting Project reached substantial completion on June 29th, followed by the completion of the required bacteriological testing, and the Utility was able to get the tank back in service on July 2nd. Substantial completion for the Hwy H Utility Improvements Project has been reached, and a walkthrough was conducted on July 10 th. Subsequently, a project punch list has been compiled and distributed to the Contractor. Restoration work is still planned to be coordinated with the County’s paving project and will be addressed in several intervals, but generally addressed by the end of July. Upgrades to the Utility’s fluoridation equipment that were part of the grant awarded through the Department of Oral Health have been completed . Administrative work to facilitate the grant reimbursement is underway, and Staff hopes to close out the project by early September. WASTEWATER OPERATIONS Staff has completed all equipment replacements and service needs from the April r ain events, with the exception of the pump replacement at the Big Foot Lift Station, which we are awaiting. Annual collection system work continues, including the preliminary cleaning work required for the annual CCTV. Due to scheduling delays in 2025, this year’s CCTV work will complete a two-year scope of services or approximately 72,000 linear feet of surveying. Work on the Wastewater Treatment Plant Facilities Planning continued, and pending the evaluation of select future service areas, we hope that a draft of the report will be available in August. OFFICE & ADMINISTRATION Second quarter utility billing is nearing completion, with bills being due on July 20th. Utility staff participated in a data gathering and process review meeting with BS &A for the software conversion. The next review meeting is scheduled for the fall of 2026, and the project remains on schedule for a Go-Live in Q2-2027. Work on the STH 50 Utility Improvement Project continues, with several meetings being held with WisDOT regarding traffic staging option s specifically for work between Country Club Dr. and Cook St. Additional coordination is anticipated as WisDOT moves toward their upcoming PS&E deadlines prior to releasing the project for bidding in November. The July 3rd storm impacted numerous Utility sites , and a 2/3 call-in of staff was made to assist with the response. At one point, roughly 75% of the Utility’s sites were without utility power; however the Utility suffered minimal long-term effects. Staff are working to facilitate the necessary claims with insurance for equipment replacement and property damage that occurred. While the event was impactful on many levels, it did provide Utility Staff an opportunity to review its SOPs and ERP. Over the next several months, Staff anticipates bringing forward numerous improvements that would bolster the Utility’s ability to respond to emergencies and maintain operational continuity during extended-duration emergencies. Page 22 of 112 ŐĞŶĚĂ /ƚĞŵ DĞŵŽ ŝƚLJ ŽĨ >ĂŬĞ 'ĞŶĞǀĂ ŽŵŵŝƚƚĞĞ͗ DĞĞƚŝŶŐĂƚĞ͗ ^ƵďũĞĐƚ ͬ dŝƚůĞ͗ ^ƵďŵŝƚƚĞĚ LJ͗ ĂĐŬŐƌŽƵŶĚ ͬ ZĞƋƵĞƐƚ &ŝƐĐĂů /ŵƉĂĐƚ ͬ ƵĚŐĞƚ x ƐƚŝŵĂƚĞĚ ŽƐƚ͗ Ψ x &ƵŶĚŝŶŐ ^ŽƵƌĐĞ͗ ;Ğ͘Ő͕͘'ĞŶĞƌĂů ZĞǀ͕͘ W&͕Z&͕ 'ƌĂŶƚƐͿ x ƵĚŐĞƚ ^ƚĂƚƵƐ͗܆܆tŝƚŚŝŶ ƵĚŐĞƚ ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ܆KǀĞƌ ƵĚŐĞƚ ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ ܆ƵĚŐĞƚ ŵĞŶĚŵĞŶƚ ZĞƋƵŝƌĞĚ ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ x '>EƵŵďĞƌ͗ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ;/Ĩ ĂƉƉůŝĐĂďůĞ͕ ŶŽƚĞ ŐƌĂŶƚ ĂǁĂƌĚƐ͕ĐŽƐƚͲƐŚĂƌŝŶŐ͕ Žƌ ĐĂƉŝƚĂů ƉůĂŶ ƌĞĨĞƌĞ ŶĐĞƐ͘Ϳ KƌĚŝŶĂŶĐĞͬWŽůŝĐLJ /ŵƉůŝĐĂƚŝŽŶƐͬŚĂŶŐĞƐ͗ ZĞĐŽŵŵĞŶĚĂƚŝŽŶ͗ /ŵƉůĞŵĞŶƚĂƚŝŽŶͬEĞdžƚ^ƚĞƉƐ EĂŵĞŽĨŽŵŵŝƚƚĞĞ ĂƚĞŽĨDĞĞƚŝŶŐ KƌŝŐŝŶĂůŐĞŶĚĂ/ƚĞŵη KƵƚĐŽŵĞ ƚƚĂĐŚŵĞŶƚƐ ;ůŝƐƚĂůů ĂƚƚĂĐŚŵĞŶƚƐƚŚĂƚŐŽǁŝƚŚƚŚŝƐŝƚĞŵĂŶĚŵĞŵŽͿ ZĞǀŝĞǁĞĚďLJ͗ ĂƚĞ͗ ŽŵŵĞŶƚƐ͗ Utility Commission 7/15/2026 Pay App. #3 - Hwy H Utility Improvements J.Gajewski The project contractor has submitted the third payment application for the Hwy H Utility Improvement Project. The application has been reviewed by the Project Engineer and Utility Staff for the verification of field completed quantities. 274,234.07 CPF 61-0000-10700 & 62-0000-10700 None Staff recommends the Commission take action to: Approve Pay application #3 for the Hwy H Utility Project submitted by Ultimate Backroads Inc. for the amount of $274,234.07. None 9a Hwy H Pay App 3_signed $563,843.29 (w/ COs) As discussed at award✔ ✔ Page 23 of 112 From 1. 2. 3. 4. 5. a. X b. X c. 6. 7. 8. 9. PAYMENT OF: Title: 501,227.32$ Amount eligible to date (Line 4 - Line 5.c) Less previous payments (Line 6 from prior application) Amount due this application Contractor: 62,615.97$ 26,380.39$ -$ 274,234.07$ 5% 226,993.25$ $ 527,607.71 $ - (line 8 or other - attach explanation of the other amount) 7/14/2026 Contractor's Application for Payment Application No.: 3 26012 Lake Geneva Utility Commission Ultimate Backroads LLC MSA Professional Services Sheridan Springs/CTH H Utility Improvements Owner's Project No.: Engineer's Project No.: Contractor's Project No.: Application Period: Contract: Owner: Contractor: Engineer: Project: to 07815014 Utility Improvements 5/16/2026 6/24/2026 Application Date: 6/24/2026 Ultimate Backroads LLC Contractor's Certification Balance to finish, including retainage (Line 3 - Line 4, plus 5c) Approved by Owner The undersigned Contractor certifies, to the best of its knowledge, the following: (1) All previous progress payments received from Owner on account of Work done under the Contract have been applied on account to discharge Contractor's legitimate obligations incurred in connection with the Work covered by prior Applications for Payment; (2) Title to all Work, materials and equipment incorporated in said Work, or otherwise listed in or covered by this Application for Payment, will pass to Owner at time of payment free and clear of all liens, security interests, and encumbrances (except such as are covered by a bond acceptable to Owner indemnifying Owner against any such liens, security interest, or encumbrances); and (3) All the Work covered by this Application for Payment is in accordance with the Contract Documents and is not defective. Recommended by Engineer Net change by Change Orders Date: Signature: Title: Date: Approved by Funding Agency By: Title: Date: By: Date: 274,234.07$ By: Title: Date: By: (Sum of Column G Lump Sum Total and Column J Unit Price Total) Retainage Work Completed Stored Materials Total Retainage (Line 5.a + Line 5.b) Current Contract Price (Line 1 + Line 2) 26,380.39$ 551,220.75$ 12,622.54$ 563,843.29$ 527,607.71$ Original Contract Price Total Work completed and materials stored to date EJCDC C-620 Contractor's Application for Payment (c) 2018 National Society of Professional Engineers for EJCDC. All rights reserved. Page 24 of 112 07815014 26012 3 From 05/16/26 to 06/24/26 06/24/26 A C D E F G H I J K L Item Quantity Units Unit Price ($) Value of Bid Item (C X E) ($) Estimated Quantity Incorporated in the Work Value of Work Completed to Date (E X G) ($) 1 1.00 LS $ 30,000.00 $ 30,000.00 1.00 $ 30,000.00 $ 30,000.00 100% $ - 2 1.00 LS $ 55,655.00 $ 55,655.00 1.00 $ 55,655.00 $ 55,655.00 100% $ - 3 10.00 EA $ 464.00 $ 4,640.00 10.00 $ 4,640.00 $ 4,640.00 100% $ - 4 3.00 EA $ 1.00 $ 3.00 - $ - $ - 0% $ 3.00 5 2.00 EA $ 620.00 $ 1,240.00 2.00 $ 1,240.00 $ 1,240.00 100% $ - 6 1.00 LS $ 2,066.00 $ 2,066.00 1.00 $ 2,066.00 $ 2,066.00 100% $ - 7 1.00 LS $ 300.00 $ 300.00 1.00 $ 300.00 $ 300.00 100% $ - 8 70.00 LF $ 33.00 $ 2,310.00 70.00 $ 2,310.00 $ 2,310.00 100% $ - 9 288.00 SF $ 7.00 $ 2,016.00 288.00 $ 2,016.00 $ 2,016.00 100% $ - 10 7.00 EA $ 455.00 $ 3,185.00 7.00 $ 3,185.00 $ 3,185.00 100% $ - 11 4.00 EA $ 200.00 $ 800.00 3.00 $ 600.00 $ 600.00 75% $ 200.00 12 15.00 LF $ 177.00 $ 2,655.00 3.00 $ 531.00 $ 531.00 20% $ 2,124.00 13 10.00 LF $ 260.25 $ 2,602.50 10.00 $ 2,602.50 $ 2,602.50 100% $ - 14 410.00 LF $ 115.00 $ 47,150.00 419.00 $ 48,185.00 $ 48,185.00 102% $ (1,035.00) 15 10.00 LF $ 165.00 $ 1,650.00 - $ - $ - 0% $ 1,650.00 16 2.00 EA $ 3,852.00 $ 7,704.00 2.00 $ 7,704.00 $ 7,704.00 100% $ - 17 1.00 EA $ 2,652.00 $ 2,652.00 - $ - $ - 0% $ 2,652.00 18 1.00 EA $ 2,891.00 $ 2,891.00 1.00 $ 2,891.00 $ 2,891.00 100% $ - 19 1.00 EA $ 2,346.00 $ 2,346.00 1.00 $ 2,346.00 $ 2,346.00 100% $ - 20 1.00 EA $ 1,851.00 $ 1,851.00 - $ - $ - 0% $ 1,851.00 21 9.00 EA $ 565.00 $ 5,085.00 9.00 $ 5,085.00 $ 5,085.00 100% $ - 22 320.00 LF $ 136.25 $ 43,600.00 369.00 $ 50,276.25 $ 50,276.25 115% $ (6,676.25) 23 6.00 EA $ 2,025.00 $ 12,150.00 8.00 $ 16,200.00 $ 16,200.00 133% $ (4,050.00) 24 1.00 EA $ 1,533.00 $ 1,533.00 1.00 $ 1,533.00 $ 1,533.00 100% $ - 25 1.00 EA $ 1,498.00 $ 1,498.00 1.00 $ 1,498.00 $ 1,498.00 100% $ - 26 13.00 EA $ 750.00 $ 9,750.00 13.00 $ 9,750.00 $ 9,750.00 100% $ - 27 7.00 EA $ 750.00 $ 5,250.00 - $ - $ - 0% $ 5,250.00 28 140.00 LF $ 210.00 $ 29,400.00 172.00 $ 36,120.00 $ 36,120.00 123% $ (6,720.00) 29 3.00 EA $ 4,900.00 $ 14,700.00 3.00 $ 14,700.00 $ 14,700.00 100% $ - 30 4.00 EA $ 740.00 $ 2,960.00 6.00 $ 4,440.00 $ 4,440.00 150% $ (1,480.00) 31 122.00 LF $ 21.00 $ 2,562.00 122.00 $ 2,562.00 $ 2,562.00 100% $ - 32 4.00 EA $ 625.00 $ 2,500.00 4.00 $ 2,500.00 $ 2,500.00 100% $ - 33 3.00 EA $ 315.25 $ 945.75 - $ - $ - 0% $ 945.75 34 6.00 EA $ 1,874.00 $ 11,244.00 5.00 $ 9,370.00 $ 9,370.00 83% $ 1,874.00 35 6.00 EA $ 1,274.00 $ 7,644.00 1.00 $ 1,274.00 $ 1,274.00 17% $ 6,370.00 36 1.00 LS $ 4,500.00 $ 4,500.00 1.00 $ 4,500.00 $ 4,500.00 100% $ - 37 650.00 LF $ 78.00 $ 50,700.00 667.00 $ 52,026.00 $ 52,026.00 103% $ (1,326.00) 38 450.00 LF $ 41.45 $ 18,652.50 450.00 $ 18,652.50 $ 18,652.50 100% $ - 39 1.00 LS $ 310.00 $ 310.00 1.00 $ 310.00 $ 310.00 100% $ - Bend, 8-inch 1-1/4 Inch SDR 9 Polyethylene Water Service 1-1/4 Inch Corporation, Curb Stop, Box & Reconnect. Reducer, 8-inch x 6-inch Reducer, 8-inch x 4-inch Slurry Fill, Cap & Abandon Existing Sanitary Sewer Remove Existing Sanitary Manhole Cap & Abandon Existing 4-inch Pipe Through San MHs Manhole Casting, Adjustment and Chimney Seal Sanitary Bypass Pumping Utility Trench Slurry Backfill Utility Trench Granular Backfill Salvage, Reinstall and Regrade Gravel Driveway Description Work Completed Materials Currently Stored (not in G) ($) Temporary Water Services Sanitary Sewer, PVC, 8-Inch Sanitary Manhole, 48-Inch, Complete Connect to Existing Sanitary Sewer Engineer's Project No.: Contractor's Project No.: Application Date: Cap and Abandon Existing Watermain Abandon Existing Water Valve Water Main, C900, 14-inch Water Main, C900, 12-inch Application Period:Application No.: B Stone Tracking Pad (Undistributed) Original Contract % of Value of Item (J / F) (%) Balance to Finish (F - J) ($) Work Completed and Materials Stored to Date (H + I) ($) Contract Information Bid Item No. Mobilization, Bonds & Insurance Traffic Control Utility Line Opening (ULO) Owner: Contractor's Application for PaymentProgress Estimate - Unit Price Work Owner's Project No.:Lake Geneva Utility Commission MSA Professional Services Ultimate Backroads LLC Sheridan Springs/CTH H Utility Improvements Utility Improvements Engineer: Contractor: Project: Contract: Tree Removal Clearing & Grubbing Salvage, Stockpile, Reinstall Mailboxes Remove Existing Watermain 2-Inch Rigid Insulation Tee, 12-inch x 8-inch Tee, 8-inch x 6-inch Water Main, C900, 8-inch Water Main, C900, 6-inch Valve and Box, 8-inch Tee, 14-inch x 8-inch Manhole Adjustment and Chimney Seal (Undistributed) Connect to Existing Watermain Valve and Box, 6-inch Unit Price EJCDC C-620 Contractor's Application for Payment (c) 2018 National Society of Professional Engineers for EJCDC. All rights reserved. 2 of 4 Page 25 of 112 07815014 26012 3 From 05/16/26 to 06/24/26 06/24/26 A C D E F G H I J K L Item Quantity Units Unit Price ($) Value of Bid Item (C X E) ($) Estimated Quantity Incorporated in the Work Value of Work Completed to Date (E X G) ($)Description Work Completed Materials Currently Stored (not in G) ($) Engineer's Project No.: Contractor's Project No.: Application Date:Application Period:Application No.: B % of Value of Item (J / F) (%) Balance to Finish (F - J) ($) Work Completed and Materials Stored to Date (H + I) ($) Contract Information Bid Item No. Owner: Contractor's Application for PaymentProgress Estimate - Unit Price Work Owner's Project No.:Lake Geneva Utility Commission MSA Professional Services Ultimate Backroads LLC Sheridan Springs/CTH H Utility Improvements Utility Improvements Engineer: Contractor: Project: Contract: 40 1,470.00 SY $ 8.00 $ 11,760.00 1,731.00 $ 13,848.00 $ 13,848.00 118% $ (2,088.00) 41 80.00 CY $ 20.60 $ 1,648.00 - $ - $ - 0% $ 1,648.00 42 160.00 TON $ 28.85 $ 4,616.00 $ - $ - 0% $ 4,616.00 43 1,515.00 TON $ 28.85 $ 43,707.75 206.81 $ 5,966.47 $ 5,966.47 14% $ 37,741.28 44 305.00 LF $ 11.00 $ 3,355.00 305.00 $ 3,355.00 $ 3,355.00 100% $ - 45 940.00 SF $ 1.25 $ 1,175.00 940.00 $ 1,175.00 $ 1,175.00 100% $ - 46 105.00 LF $ 72.15 $ 7,575.75 141.00 $ 10,173.15 $ 10,173.15 134% $ (2,597.40) 47 250.00 SF $ 14.45 $ 3,612.50 68.00 $ 982.60 $ 982.60 27% $ 2,629.90 48 160.00 SF $ 16.00 $ 2,560.00 143.00 $ 2,288.00 $ 2,288.00 89% $ 272.00 49 165.00 TON $ 144.00 $ 23,760.00 193.85 $ 27,914.40 $ 27,914.40 117% $ (4,154.40) 50 35.00 TON $ 144.00 $ 5,040.00 60.00 $ 8,640.00 $ 8,640.00 171% $ (3,600.00) 51 10.00 SF $ 62.00 $ 620.00 10.00 $ 620.00 $ 620.00 100% $ - 52 1,065.00 SY $ 12.30 $ 13,099.50 1,065.00 $ 13,099.50 $ 13,099.50 100% $ - 53 565.00 LF $ 2.30 $ 1,299.50 506.00 $ 1,163.80 $ 1,163.80 90% $ 135.70 54 19.00 EA $ 65.00 $ 1,235.00 19.00 $ 1,235.00 $ 1,235.00 100% $ - 55 4.00 EA $ 20.00 $ 80.00 4.00 $ 80.00 $ 80.00 100% $ - 56 150.00 LF $ 6.00 $ 900.00 150.00 $ 900.00 $ 900.00 100% $ - 57 1.00 LS $ 5,000.00 $ 5,000.00 1.00 $ 5,000.00 $ 5,000.00 100% $ - 58 52.00 VF $ 413.00 $ 21,476.00 52.00 $ 21,476.00 $ 21,476.00 100% $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 551,220.75$ 514,985.17$ -$ 514,985.17$ 93% 36,235.58$ Concrete Curb & Gutter Removal Concrete Pavement Removal Sediment Logs (Undistributed) Mobilization, Bonds & Insurance (Bid Alternative A) Detectable Warning Fields Topsoil, Seed, Fertilize, Erosion Mat Class II Type B (Urban) Silt Fence (Undistributed) Inlet Protection Culvert Ditch Checks Concrete Curb and Gutter, 30-Inch Concrete Sidewalk, 4-Inch Depth Concrete Driveway & Sidewalk Apron, 6-Inch Depth Hot Mix Asphaltic Pavement, Roadway, Type 4LT 58-28 S Hot Mix Asphaltic Pavement, Driveways, 3-IN Depth, Type 4LT 58-28 S Dense Graded Base Asphalt Pavement Removal Excavation Below Subgrade (EBS) Breaker Run Original Contract Totals Polyurea Lining Systems for Underground Structures, 48- Inch, Veritical Foot Unit Price EJCDC C-620 Contractor's Application for Payment (c) 2018 National Society of Professional Engineers for EJCDC. All rights reserved. 3 of 4 Page 26 of 112 07815014 26012 3 From 05/16/26 to 06/24/26 06/24/26 A C D E F G H I J K L Item Quantity Units Unit Price ($) Value of Bid Item (C X E) ($) Estimated Quantity Incorporated in the Work Value of Work Completed to Date (E X G) ($)Description Work Completed Materials Currently Stored (not in G) ($) Engineer's Project No.: Contractor's Project No.: Application Date:Application Period:Application No.: B % of Value of Item (J / F) (%) Balance to Finish (F - J) ($) Work Completed and Materials Stored to Date (H + I) ($) Contract Information Bid Item No. Owner: Contractor's Application for PaymentProgress Estimate - Unit Price Work Owner's Project No.:Lake Geneva Utility Commission MSA Professional Services Ultimate Backroads LLC Sheridan Springs/CTH H Utility Improvements Utility Improvements Engineer: Contractor: Project: Contract: 59 1.00 EA 7,799.71 7,799.71 1.00 7,799.71 7,799.71 100% - 60 1.00 LS 4,822.83 4,822.83 1.00 4,822.83 4,822.83 100% - - - - - - - - - - - - - - - - - - - - - - - - - 12,622.54$ 12,622.54$ -$ 12,622.54$ 100% -$ 563,843.29$ 527,607.71$ -$ 527,607.71$ 94% 36,235.58$ CO 1: Valve and Box, 12-Inch CO 1: Watermain Service Break & Repair Change Orders Project Totals Change Order Totals Original Contract and Change Orders Unit Price EJCDC C-620 Contractor's Application for Payment (c) 2018 National Society of Professional Engineers for EJCDC. All rights reserved. 4 of 4 Page 27 of 112 ŐĞŶĚĂ /ƚĞŵ DĞŵŽ ŝƚLJ ŽĨ >ĂŬĞ 'ĞŶĞǀĂ ŽŵŵŝƚƚĞĞ͗ DĞĞƚŝŶŐĂƚĞ͗ ^ƵďũĞĐƚ ͬ dŝƚůĞ͗ ^ƵďŵŝƚƚĞĚ LJ͗ ĂĐŬŐƌŽƵŶĚ ͬ ZĞƋƵĞƐƚ &ŝƐĐĂů /ŵƉĂĐƚ ͬ ƵĚŐĞƚ x ƐƚŝŵĂƚĞĚ ŽƐƚ͗ Ψ x &ƵŶĚŝŶŐ ^ŽƵƌĐĞ͗ ;Ğ͘Ő͕͘'ĞŶĞƌĂů ZĞǀ͕͘ W&͕Z&͕ 'ƌĂŶƚƐͿ x ƵĚŐĞƚ ^ƚĂƚƵƐ͗܆܆tŝƚŚŝŶ ƵĚŐĞƚ ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ܆KǀĞƌ ƵĚŐĞƚ ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ ܆ƵĚŐĞƚ ŵĞŶĚŵĞŶƚ ZĞƋƵŝƌĞĚ ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ x '>EƵŵďĞƌ͗ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ;/Ĩ ĂƉƉůŝĐĂďůĞ͕ ŶŽƚĞ ŐƌĂŶƚ ĂǁĂƌĚƐ͕ĐŽƐƚͲƐŚĂƌŝŶŐ͕ Žƌ ĐĂƉŝƚĂů ƉůĂŶ ƌĞĨĞƌĞ ŶĐĞƐ͘Ϳ KƌĚŝŶĂŶĐĞͬWŽůŝĐLJ /ŵƉůŝĐĂƚŝŽŶƐͬŚĂŶŐĞƐ͗ ZĞĐŽŵŵĞŶĚĂƚŝŽŶ͗ /ŵƉůĞŵĞŶƚĂƚŝŽŶͬEĞdžƚ^ƚĞƉƐ EĂŵĞŽĨŽŵŵŝƚƚĞĞ ĂƚĞŽĨDĞĞƚŝŶŐ KƌŝŐŝŶĂůŐĞŶĚĂ/ƚĞŵη KƵƚĐŽŵĞ ƚƚĂĐŚŵĞŶƚƐ ;ůŝƐƚĂůů ĂƚƚĂĐŚŵĞŶƚƐƚŚĂƚŐŽǁŝƚŚƚŚŝƐŝƚĞŵĂŶĚŵĞŵŽͿ ZĞǀŝĞǁĞĚďLJ͗ ĂƚĞ͗ ŽŵŵĞŶƚƐ͗ Utility Commission 7/15/2026 2026 Sewer Lining Project J.Gajewski The project was released for bidding, and a virtual bid opening was held on July 13th. Four bids were submitted, with the lowest responsible bidder being Visu-Sewer Inc. with a bid of $164,234.00. A summary of the bids received and a letter of recommendation for award accompany this memo. 164,234.00 CPF 61-0000-10700 This project was planned for funding through the Utility's CIP Fund, and the additional funding is available for use with this project. Several Capital Projects and Capital Purchases will be under budgetary limits, and a cumulative YTD Budget Amendment will be prepared by Staff for the August meeting. Staff recommends the Commission take action to: Award the 2026 Sanitary Sewer Lining Project to Visu-Sewer, as bid on July 13, 2026; and to authorize the project contract documents to be executed. None 10a Sewer Lining Project NOA 2026.07.16.pdf +$14,234.00 $150,000 ✔ ✔ Page 28 of 112 G:\07\07815\07815017\Spec\01_Construction Contracts\01_NOA to Owner\07815017_NOA Letter.docx 247 W Freshwater Way Suite 200 Milwaukee, WI 53204 (800) 362-4505 www.msa-ps.com July 13, 2026 Josh Gajewski, Utility Director Lake Geneva Utility Commission 361 W. Main St. Lake Geneva, WI 53147 Re: LGU Sanitary Sewer Lining - 2026 Lake Geneva Utility Commission Dear Mr. Gajewski: Upon review of the bids received on July 13, 2026, for the above-referenced project, it was found that they were submitted by qualified contractors. It is our recommendation that the low responsive bidder listed below be accepted and award made at your next meeting. Visu-Sewer, LLC W230 N4855 Betker Drive Pewaukee, WI 53072 Bid Amount $164,234.00 Please execute the enclosed Notice of Award for the contract . Once the form is signed, please email a copy back to tmeyerhofer@msa-ps.com and mssmith@msa-ps.com. After receiving the executed cop y, we will forward one copy of the Notice of Award and the remaining contract package to the Contractor. Sincerely, MSA Professional Services, Inc. Terri Meyerhofer, P.E. Project Manager MSS Enc. Page 29 of 112 00 51 00 Notice of Award EJCDC® C-510, Notice of Award. Copyright© 2018 National Society of Professional Engineers, American Council of Engineering Companies, and American Society of Civil Engineers. All rights reserved. G:\07\07815\07815017\Spec\01_Construction Contracts\01_NOA to Owner\07815017_NOA.docx NOTICE OF AWARD Date of Issuance: Owner: Lake Geneva Utility Commision Owner's Contract No.: Engineer: MSA Professional Services, Inc Engineer's Project No.:07815017 Contract: Lake Geneva Utility Commision - LGU Sanitary Sewer Lining - 2026 Bidder: Visu-Sewer, LLC Bidder's Address: W230 N4855 Betker Drive, Pewaukee, WI 53072 You are notified that your Bid dated July 13, 2026 for the above Contract, and that you are the Successful Bidder and are awarded a Contract for LGU Sanitary Sewer Lining - 2026 Base Bid The Contract Price of your Contract is one hundred sixty-four thousand, two hundred thirty-four Dollars ($164,234.00). Contract Price is subject to adjustment based on the provisions of the Contract, including but not limited to those governing changes, Unit Price Work, and Work performed on a cost-plus-fee basis, as applicable. 1 unexecuted counterparts of the Agreement accompany this Notice of Award, and one copy of the Contract Documents accompanies this Notice of Award, or has been transmitted or made available to Bidder electronically. ☐ Drawings will be delivered separately from the other Contract Documents. You must comply with the following conditions precedent within 15 days of the date of receipt of this Notice of Award: 1. Deliver to Owner 1 counterparts of the Agreement, signed by Bidder (as Contractor). 2. Deliver with the signed Agreement(s) the Contract security (such as required performance and payment bonds) and insurance documentation, as specified in the Instructions to Bidders and in the General Conditions, Articles 2 and 6. 3. Other conditions precedent (if any): ______________________________________________________________________________ Failure to comply with these conditions within the time specified will entitle Owner to consider you in default, annul this Notice of Award, and declare your Bid security forfeited. Within 10 days after you comply with the above conditions, Owner will return to you one fully signed counterpart of the Agreement, together with any additional copies of the Contract Documents as indicated in Paragraph 2.02 of the General Conditions. Owner: Lake Geneva Utility Commision_____________________________________________________________________ By (signature): _____________________________________________________________________ Name (printed): _____________________________________________________________________ Title: _______________________________________________________________________________________________ Copy to Engineer Page 30 of 112 Lake Geneva LGU Sanitary Sewer Lining - 2026 (#10141533) Owner: Lake Geneva Utility Commission Solicitor: MSA Professional Services - Milwaukee 07/13/2026 02:00 PM CDT MSA Project #: 07815017 Item Code Item Description UofM Quantity Unit Price Extension Unit Price Extension Unit Price Extension Unit Price Extension Unit Price Extension General 1 Mobilization, Bonds & Insurance LS 1 $10,000.00 $10,000.00 $5,400.00 $5,400.00 $23,250.00 $23,250.00 $14,315.75 $14,315.75 $50,000.00 $50,000.00 2 Traffic Control LS 1 $15,000.00 $15,000.00 $8,000.00 $8,000.00 $9,500.00 $9,500.00 $6,111.11 $6,111.11 $25,000.00 $25,000.00 3 Sanitary Sewer Cleaning, Televising & Investigation, Laterals EA 19 $700.00 $13,300.00 $475.00 $9,025.00 $1,115.00 $21,185.00 $777.78 $14,777.82 $2,500.00 $47,500.00 4 Grout Mainline Joints, 8-Inch Dia. EA 4 $1,650.00 $6,600.00 $500.00 $2,000.00 $1,300.00 $5,200.00 $1,567.22 $6,268.88 $1,500.00 $6,000.00 5 Cured-in-Place Liner, 8-Inch LF 1642 $46.00 $75,532.00 $52.00 $85,384.00 $61.00 $100,162.00 $59.22 $97,239.24 $85.00 $139,570.00 6 Reinstate Lateral Connection EA 19 $100.00 $1,900.00 $100.00 $1,900.00 $100.00 $1,900.00 $53.39 $1,014.41 $500.00 $9,500.00 General Total(Line Items 1 - 6): $122,332.00 $111,709.00 $161,197.00 $139,727.21 $277,570.00 UNDISTRIBUTED ITEMS 7 Reaming of Mineral Deposits and Protruding Taps (Undistributed) EA 2 $270.00 $540.00 $400.00 $800.00 $400.00 $800.00 $2,000.00 $4,000.00 $500.00 $1,000.00 8 Grout Lateral Connection to 5-feet (Undistributed) EA 9 $1,000.00 $9,000.00 $475.00 $4,275.00 $1,215.00 $10,935.00 $1,380.98 $12,428.82 $1,700.00 $15,300.00 9 Supplemental Grout (Undistributed) GAL 30 $12.00 $360.00 $15.00 $450.00 $20.00 $600.00 $18.08 $542.40 $35.00 $1,050.00 10 CIPP Lateral Work Mobilization - Main St Area (Undistributed) LS 1 $2,500.00 $2,500.00 $5,500.00 $5,500.00 $9,200.00 $9,200.00 $555.56 $555.56 $10,000.00 $10,000.00 11 CIPP Lateral Work Mobilization - Mariane Terrace & Pine Tree Ln Area (Undistributed) LS 1 $2,500.00 $2,500.00 $5,500.00 $5,500.00 $9,200.00 $9,200.00 $555.56 $555.56 $10,000.00 $10,000.00 12 CIPP Lateral Tee Liner for 8-Inch Main (Undistributed) EA 10 $5,000.00 $50,000.00 $3,600.00 $36,000.00 $4,500.00 $45,000.00 $9,077.78 $90,777.80 $15,000.00 $150,000.00 Undistributed Items(Line Items 7 - 12): $64,900.00 $52,525.00 $75,735.00 $108,860.14 $187,350.00 Base Bid Total (Lines 1 - 12): $187,232.00 $164,234.00 $236,932.00 $248,587.35 $464,920.00 Engineer Estimate Visu-Sewer Hoerr Construction, Inc. Insituform Technologies USA, LLC National Power Rodding Corp Page 31 of 112 ŐĞŶĚĂ /ƚĞŵ DĞŵŽ ŝƚLJ ŽĨ >ĂŬĞ 'ĞŶĞǀĂ ŽŵŵŝƚƚĞĞ͗ DĞĞƚŝŶŐĂƚĞ͗ ^ƵďũĞĐƚ ͬ dŝƚůĞ͗ ^ƵďŵŝƚƚĞĚ LJ͗ ĂĐŬŐƌŽƵŶĚ ͬ ZĞƋƵĞƐƚ &ŝƐĐĂů /ŵƉĂĐƚ ͬ ƵĚŐĞƚ x ƐƚŝŵĂƚĞĚ ŽƐƚ͗ Ψ x &ƵŶĚŝŶŐ ^ŽƵƌĐĞ͗ ;Ğ͘Ő͕͘'ĞŶĞƌĂů ZĞǀ͕͘ W&͕Z&͕ 'ƌĂŶƚƐͿ x ƵĚŐĞƚ ^ƚĂƚƵƐ͗܆܆tŝƚŚŝŶ ƵĚŐĞƚ ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ܆KǀĞƌ ƵĚŐĞƚ ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ ܆ƵĚŐĞƚ ŵĞŶĚŵĞŶƚ ZĞƋƵŝƌĞĚ ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ x '>EƵŵďĞƌ͗ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ;/Ĩ ĂƉƉůŝĐĂďůĞ͕ ŶŽƚĞ ŐƌĂŶƚ ĂǁĂƌĚƐ͕ĐŽƐƚͲƐŚĂƌŝŶŐ͕ Žƌ ĐĂƉŝƚĂů ƉůĂŶ ƌĞĨĞƌĞ ŶĐĞƐ͘Ϳ KƌĚŝŶĂŶĐĞͬWŽůŝĐLJ /ŵƉůŝĐĂƚŝŽŶƐͬŚĂŶŐĞƐ͗ ZĞĐŽŵŵĞŶĚĂƚŝŽŶ͗ /ŵƉůĞŵĞŶƚĂƚŝŽŶͬEĞdžƚ^ƚĞƉƐ EĂŵĞŽĨŽŵŵŝƚƚĞĞ ĂƚĞŽĨDĞĞƚŝŶŐ KƌŝŐŝŶĂůŐĞŶĚĂ/ƚĞŵη KƵƚĐŽŵĞ ƚƚĂĐŚŵĞŶƚƐ ;ůŝƐƚĂůů ĂƚƚĂĐŚŵĞŶƚƐƚŚĂƚŐŽǁŝƚŚƚŚŝƐŝƚĞŵĂŶĚŵĞŵŽͿ ZĞǀŝĞǁĞĚďLJ͗ ĂƚĞ͗ ŽŵŵĞŶƚƐ͗ Utility Commission 7/15/2026 2026 Lead Service Line Replacements J.Gajewski Project design has reached 80% completion and will be ready for bidding within two weeks. The scope includes replacement of 16 locations within the City that have known Utility-side lead services. As discussed in February, the Utility intends to coordinate with Owners to have whole service replacements completed within a larger administrative scope. A copy of the project plans and preliminary engineering estimate accompany this memo. To ensure project efficiency, action is requested to review the project scope and authorizing bidding. If authorized for bidding, award of the project is be expected for Commission action at the August meeting. 250 (cost to publish ad for bid) CPF 62000010700 The 2026 budget funded a smaller scope of work on portions of East and Madison, ahead of 2027 DPW paving. As adjacent services were reviewed, a larger scope of work has been developed. Pending the outcome of bidding, it is likely that a budgetary amendment will be required to fund the expanded scope of work. Staff recommends the Utility Commission take action to: Authorize the 2026 Lead Service Replacement Project to be released for bidding. None 11a LSL 80% Progress Plans 11b LSL Replacement Engineer Estimate 2026.07.16 ✔ Page 32 of 112 © 2026 Microsoft Corporation © Maxar ©CNES (2026) Distribution Airbus DS © Mapbox © MSA Professional Services, Inc.www.msa-ps.comENGINEERING | ARCHITECTURE | SURVEYINGFUNDING | PLANNING | ENVIRONMENTALLEAD WATER SERVICE LINE REPLACEMENT PROJECTS 2026LAKE GENEVA UTILITY COMMISSIONCITY OF LAKE GENEVAPROJECT NO.07815018SHEETG1 DRAWN BY: Init DESIGNED BY: Init CHECKED BY: InitTITLE SHEET. PLOT DATE: 7/15/2026 5:53 AM, G:\07\07815\07815018\CADD\Construction Documents\07815018 TITLE SHEET_2026.03.10.dwg PROJECT DATE: .NO.REVISIONBY 180% PROGRESS SET TO LGU.. .. DATE07/14/2026..JW.. LEAD WATER SERVICE LINEREPLACEMENT PROJECT - 2026CITY OF LAKE GENEVAWALWORTH COUNTY,WISHEET INDEXUTILITIES NOT TO SCALELOCATION MAP PROJECTLOCATION NOTE:UTILITY LOCATIONS SHOWN ON PLANS ARE APPROXIMATE AND CONTRACTORSHALL HAVE APPROPRIATE UTILITY MARK EXACT LOCATIONS PRIOR TOCONSTRUCTION.(800) 242-8511Dialorwww.DiggersHotline.com LEGEND BURIED ELECTRIC EXISTING WATER MAIN, VALVE & HYDRANTEXISTING WATER SERVICE & CURB STOPPROPOSED WATER MAIN, VALVE, & HYDRANTPROPOSED WATER SERVICE & CURB STOPEXISTING SANITARY SEWER & MANHOLEEXISTING STORM SEWER & INLETPROPOSED STORM SEWER & INLETPROPOSED SANITARY SEWER & MANHOLEBURIED CABLE TELEVISIONBURIED TELEPHONEBURIED FIBER OPTICSEXISTING CURB & GUTTERPROPOSED CURB & GUTTEREXISTING SIDEWALKPROPOSED SIDEWALKEXISTING CULVERT PIPEFENCE LINE EXISTING FORCEMAINBURIED GAS & VALVE EXISTING WATER MAIN UTILITY POLE & GUYSOIL BORINGLIGHT POLEPEDESTALSTREET SIGNTREE - CONIFEROUS SILT FENCEPROPERTY LINEIRON PIPE MAILBOXTREE TO BE REMOVEDTREE - DECIDUOUS CONTROL POINTTREE LINERIGHT-OF-WAYBASELINE FLAGPOLE DRAINAGE ARROW RAILROAD TRACKSPROPOSED CULVERT PIPE IRON ROD OVERHEAD UTILITY BENCHMARK1000.00 <PROPOSED STORM SEWER & MANHOLE G - GENERAL SHEETSG1TITLE SHEETG2OVERALL SITE PLANG3EROSION CONTROL DETAILSG4CONSTRUCTION DETAILSG5STREET DETAILSST - SITE PLANSST1 - ST5SITE PLANSCITY OF LAKE GENEVA:LAKE GENEVA PUBLIC WORKS DEPARTMENTTOM EARLE, DIRECTOR OF PUBLIC WORKS1065 CAREY STREETLAKE GENEVA, WI 53147PHONE: (262) 248-6644EMAIL: TEARLE@CITYOFLAKEGENEVA.COMELECTRIC:ALLIANT ENERGIESAUSTIN KROHN1870 HAYNES DRIVESUN PRAIRIE WI 53590EMAIL: AUSTINKROHN@ALLIANTENERGY.COMPHONE: (262) 741- 0905SEWER & WATER:LAKE GENEVA UTILITY COMMISSIONJOSH GAJEWSKI, UTILITY COMMISSION DIRECTORP.O. BOX 187361 MAIN STLAKE GENEVA, WI 53147PHONE: (262) 248 - 2311GAS:WE ENERGIESNICK WAGNER, DESIGN SPECIALIST1870 HAYNES DRIVESUN PRAIRIE, WI 53590EMAIL: NICHOLAS.WAGNER@WE-ENERGIES.COM MAIN STREET (STH 50)MADISON STREETEAST STREETWHEELER ST (414) 296-4333247 W Freshwater Way, Milwaukee WI 53204 DARWIN STREET Page 33 of 112 © MSA Professional Services, Inc.www.msa-ps.comENGINEERING | ARCHITECTURE | SURVEYINGFUNDING | PLANNING | ENVIRONMENTALLEAD WATER SERVICE LINE REPLACEMENT PROJECTS 2026LAKE GENEVA UTILITY COMMISSIONCITY OF LAKE GENEVAPROJECT NO.07815018SHEETG2 DRAWN BY: Init DESIGNED BY: Init CHECKED BY: InitOVERALL SITE PLAN. PLOT DATE: 7/15/2026 5:53 AM, G:\07\07815\07815018\CADD\Construction Documents\07815018 Erosion Control Details.dwg PROJECT DATE: .NO.REVISIONBY 180% PROGRESS SET TO LGU.. .. DATE07/14/2026..JW..(414) 296-4333247 W Freshwater Way, Milwaukee WI 53204 Site #9: 234 Darwin St.Utility Side: LeadCustomer Side: LeadCustomer Replacement: Unknown Site #8: 1023 Wheeler St.Utility Side: Galv.Customer Side: Galv.Customer Replacement: Maybe HY 50 ELMWOOD LAKESHORE LAKEVIEW EAST WEST WHEELER PELLER MAINCENTER SKY WRIGLEY CLOVERMAXWELL HIGH LAWTON MADISON MILLER WATER LOCKWOOD LINDACONANT COOK WALWORTH RIDGE WILLIAMS SPRING WAVERLYCRAWFORD GENEVABROAD WARRENPARK ROWNORTHWISCONSINDODGE GRANT ELKHORN DARWIN TIMBER HASKINS EB HY 12EDWARDS MARSHALL HENRY HILLCREST BARRY CAREY TURKEY FARM ORCHARDLOOKOUT PLEASANT SAGE MONTE VISTA EAST LA SALLE PEARSON COUNTRYCLUB WB HY 12 Site #5: 1020 Madision St.Utility Side: LeadCustomer Side: LeadCustomer Replacement: Yes Site #1: 512 Madison St.Utility Side: LeadCustomer Side: LeadCustomer Replacement: Yes Site #16: 300 East St.Utility Side: LeadCustomer Side: LeadCustomer Replacement: Unknown Site #12: 131 Darwin St.Utility Side: LeadCustomer Side: LeadCustomer Replacement: YesSite #13: 102 East St.Utility Side: LeadCustomer Side: LeadCustomer Replacement: Yes Site #14: 244 East St.Utility Side: LeadCustomer Side: LeadCustomer Replacement: Yes Site #10: 220 Darwin St.Utility Side: LeadCustomer Side: LeadCustomer Replacement: YesSite #11: 150 Darwin St.Utility Side: LeadCustomer Side: LeadCustomer Replacement: Yes Site #2: 1012 Madison St.Utility Side: Galv.Customer Side: Galv.Customer Replacement: No Site #6: 1120 Madison St.Utility Side: LeadCustomer Side: LeadCustomer Replacement: YesSite #7: 1001 Wheeler St.Utility Side: LeadCustomer Side: LeadCustomer Replacement: YesSite #4: 1027 Madison St.Utility Side: LeadCustomer Side: LeadCustomer Replacement: YesSite #3: 1015 Madison St.Utility Side: LeadCustomer Side: LeadCustomer Replacement: Yes Site #15: 131 East St.Utility Side: Galv.Customer Side: Galv.Customer Replacement: Unknown GENERAL NOTES:1. WORK INCLUDES WATER SERVICE REPLACEMENT OF WATER SERVICES INTHREE GENERAL PROJECT AREAS IN THE CITY:A.WHEELER & MADISON ST (NORTH).B.MADISON ST (SOUTH).C.DARWIN & EAST ST.2. A SUMMARY OF WORK IS BELOW:A.INSTALL NEW CORPORATION, WATER SERVICE, CURB STOP AND BOX. RECONNECT TO EXISTING WATER SERVICE.B.TRENCHES IN ROADWAY AREAS TO BE BACKFILLED WITH SLURRY PERPLANS & SPECS.C.DISTURBED ROADWAY AREAS WILL BE PATCHED WITH PAVEMENT.D.THIS BID DOES NOT INCLUDE PRIVATE SERVICE REPLACEMENTS. LGUPLANS TO NOTIFY THE PROPERTY OWNERS THAT THE PROJECT ISHAPPENING, AND THE CONTRACTOR MAY CHOOSE TO WORK WITHPRIVATE PROPERTY OWNERS TO HAVE THE PRIVATE SIDE OF THE WATERSERVICE REPLACED.3. PROJECT WAS NOT SURVEYED. PLAN LINEWORK IS FROM GIS.ST 1ST 2 ST 3 ST 4ST 5 Page 34 of 112 © MSA Professional Services, Inc.www.msa-ps.comENGINEERING | ARCHITECTURE | SURVEYINGFUNDING | PLANNING | ENVIRONMENTALLEAD WATER SERVICE LINE REPLACEMENT PROJECTS 2026LAKE GENEVA UTILITY COMMISSIONCITY OF LAKE GENEVAPROJECT NO.07815018SHEETG3 DRAWN BY: Init DESIGNED BY: Init CHECKED BY: InitEROSION CONTROL DETAILS. PLOT DATE: 7/15/2026 5:53 AM, G:\07\07815\07815018\CADD\Construction Documents\07815018 Erosion Control Details.dwg PROJECT DATE: .NO.REVISIONBY 180% PROGRESS SET TO LGU.. .. DATE07/14/2026..JW.. TYPICAL SILT FENCE INSTALLATION AT SITE PERIMETER DETAILNO SCALE PERSPECTIVE VIEW SECTION GENERAL NOTES: FLOW FLOWFLOW1.ENDS OF FENCE SHALL BE TURNED UPSLOPE 1 TO 2 FEET INELEVATION TO PREVENT FLANKING.2.STAPLE FABRIC WITH 1/2 INCH (MINIMUM) STAPLES TO THEUPSLOPE SIDE OF THE POSTS.3.WHEN TWO SECTIONS OF FILTER FABRIC ADJOIN EACH OTHERTHEY SHALL BE OVERLAPPED BY SIX INCHES AND FOLDED. 1-1/8 INCH x 1-1/8 INCHHARDWOOD POSTS OREQUIVALENT2'-0"MAX. MINIMUM 8 INCHES OF FABRIC IN A 4 INCH x 6 INCHTRENCH OR A 6 INCH DEEP V-TRENCH. TRENCHSHALL BE BACKFILLED AND COMPACTED.3'-0" C-C (FIELD CONST.)8'-0" C-C (FACTORY ASSM.) 2'-0" MAX.20"MIN.FILTER FABRIC SEE SPECS.UNDISTURBED GROUND TYPICAL SILT FENCE INSTALLATION AT SITE PERIMETER DETAILNO SCALE PERSPECTIVE VIEW SECTION GENERAL NOTES: FLOW FLOWFLOW1.ENDS OF FENCE SHALL BE TURNED UPSLOPE 1 TO 2 FEET INELEVATION TO PREVENT FLANKING.2.STAPLE FABRIC WITH 1/2 INCH (MINIMUM) STAPLES TO THEUPSLOPE SIDE OF THE POSTS.3.WHEN TWO SECTIONS OF FILTER FABRIC ADJOIN EACH OTHERTHEY SHALL BE OVERLAPPED BY SIX INCHES AND FOLDED. 1-1/8 INCH x 1-1/8 INCHHARDWOOD POSTS OREQUIVALENT2'-0"MAX. MINIMUM 8 INCHES OF FABRIC IN A 4 INCH x 6 INCHTRENCH OR A 6 INCH DEEP V-TRENCH. TRENCHSHALL BE BACKFILLED AND COMPACTED.3'-0" C-C (FIELD CONST.)8'-0" C-C (FACTORY ASSM.) 2'-0" MAX.20"MIN.FILTER FABRIC SEE SPECS.UNDISTURBED GROUNDCONSTRUCTION SITEEROSION CONTROL REQUIREMENTS1.SECTION NR216.46 OF WISCONSIN STATE ADMINISTRATIVE CODE IDENTIFIES REQUIREMENTSFOR CONSTRUCTION SITE AND POST-CONSTRUCTION EROSION CONTROL. IT IS THE INTENTOF THESE PLANS TO SATISFY THESE REQUIREMENTS. THE METHODS AND STRUCTURES USEDTO CONTROL EROSION SHALL BE THE RESPONSIBILITY OF THE CONTRACTOR. CONTRACTORSHALL IMPLEMENT AN APPROPRIATE MEANS OF CONTROLLING EROSION DURING SITE OPERATIONAND UNTIL THE VEGETATION IS RE-ESTABLISHED. ADJUSTMENTS TO THE CONTROL SYSTEMSHALL BE MADE AS REQUIRED.2.ALL WORK SHALL BE IN ACCORDANCE WITH THE LATEST EDITION OF THE WISCONSIN DNR'SCONSERVATION PRACTICE STANDARDS. THESE STANDARDS ARE PERIODICALLY UPDATED ANDIT IS THE CONTRACTOR'S RESPONSIBILITY TO OBTAIN AND REFERENCE THE MOST RECENTLYRELEASED STANDARD.3.THIS INFORMATION IS ONLY ONE PART OF THE OVERALL EROSION CONTROL REQUIREMENTS.ADDITIONAL REQUIREMENTS MAY ALSO BE SHOWN ON THE CONTRACT DRAWINGS AND IN THEACCOMPANYING SPECIFICATIONS.4.ADDITIONAL EROSION CONTROL MEASURES, AS REQUESTED IN WRITING BY THE STATE ORLOCAL INSPECTORS, OR THE OWNER'S ENGINEER, SHALL BE INSTALLED WITHIN 24 HOURS.5.THE AREA OF EROSIVE LAND EXPOSED TO THE ELEMENTS BY GRUBBING, EXCAVATION,TRENCHING, BORROW AND FILL OPERATIONS AT ANY ONE TIME SHALL BE MINIMIZEDTO THE MAXIMUM EXTENT PRACTICABLE. FOR ANY DISTURBED AREA THAT REMAINSINACTIVE FOR GREATER THAN 7 WORKING DAYS, OR WHERE GRADING WORK EXTENDSBEYOND THE PERMANENT SEEDING DEADLINES, THE SITE MUST BE TREATED WITH TEMPORARYSTABILIZATION MEASURES SUCH AS SOIL TREATMENT, TEMPORARY SEEDING AND/OR MULCHING.ALL DISTURBED AREAS SHALL BE TREATED WITH PERMANENT STABILIZATION MEASURES WITHIN3 WORKING DAYS OF FINAL GRADING.6.ALL EROSION CONTROL MEASURES AND STRUCTURES SERVING THE SITE MUST BE INSPECTEDAT LEAST WEEKLY OR WITHIN 24 HOURS OF THE TIME 0.5 INCHES OF RAIN HAS OCCURRED.ALL NECESSARY REPAIR AND MAINTENANCE WILL BE DONE AT THIS INSPECTION TIME.7.ALL EROSION CONTROL DEVICES AND/OR STRUCTURES SHALL BE PROPERLY INSTALLED PRIORTO CLEARING AND GRUBBING OPERATIONS WITHIN THEIR RESPECTIVE DRAINAGE AREAS.THESE SHALL BE PROPERLY MAINTAINED FOR MAXIMUM EFFECTIVENESS UNTIL VEGETATIONIS RE-ESTABLISHED.8.ALL EROSION CONTROL DEVICES SHALL BE PROPERLY INSTALLED PRIOR TO ANY SOIL DISTURBANCE.9.ANY SLOPES STEEPER THAN 3H:1V SHALL BE STAKED WITH EROSION CONTROL FABRIC UNLESSINDICATED ON THE PLAN.10.ALL WASTE AND UNUSED BUILDING MATERIALS (INCLUDING GARBAGE, DEBRIS, CLEANING WASTES,WASTEWATER, TOXIC MATERIALS, OR HAZARDOUS MATERIALS) SHALL BE PROPERLY DISPOSED OFAND NOT ALLOWED TO BE CARRIED OFF-SITE BY RUNOFF OR WIND.11.WIND EROSION SHALL BE KEPT TO A MINIMUM DURING CONSTRUCTION. WATERING, MULCH,OR A TACKING AGENT MAY BE REQUIRED TO PROTECT NEARBY RESIDENCES AND WATER RESOURCES.12.CHANNELIZED RUNOFF ENTERING THE PROJECT SITE FROM ADJOINING LANDS SHALL BEDIVERTED THROUGH NATURALLY OR ARTIFICIALLY EROSION-RESISTANT CONVEYANCES. IFCHANNELIZED RUNOFF CANNOT BE DIVERTED, SITE BEST MANAGEMENT PRACTICES MUST ACCOUNTFOR THE ADDITIONAL FLOW RATES AND EROSION POTENTIAL THAT SUCH RUNOFF PRESENTS.13.THE CONTRACTOR SHALL TAKE ALL POSSIBLE PRECAUTIONS TO PREVENT SOILS FROM BEINGTRACKED ONTO PUBLIC OR PRIVATE ROADWAYS. PAVED SURFACES ADJACENT TO CONSTRUCTIONSITE VEHICLE ACCESS SHALL BE SWEPT AND/OR SCRAPED (NOT FLUSHED) PERIODICALLY TOREMOVE SOIL, DIRT, AND/OR DUST.14.EROSION CONTROLS SHALL BE INSTALLED ON THE DOWNSTREAM SIDE OF TEMPORARY STOCKPILES.ANY SOIL STOCKPILE THAT REMAINS FOR MORE THAN 7 DAYS SHALL BE COVERED OR TREATEDWITH STABILIZATION PRACTICES SUCH AS TEMPORARY OR PERMANENT SEEDING AND MULCHING.ALL STOCK PILES SHALL BE PLACED AT LEAST 75 FEET FROM STREAMS OR WETLANDS.15.ADDITIONAL EROSION CONTROL FOR UTILITY CONSTRUCTION (STORM SEWER, SANITARY SEWER,WATER MAIN, ETC.) SHALL INCLUDE THE FOLLOWING:a. PLACE EXCAVATED TRENCH MATERIAL ON THE HIGH SIDE OF THE TRENCH.b. BACKFILL, COMPACT, AND STABILIZE THE TRENCH IMMEDIATELY AFTER PIPE CONSTRUCTION.c. DISCHARGE OF TRENCH WATER OR DEWATERING EFFLUENT MUST BE PROPERLY TREATEDTO REMOVE SEDIMENT IN ACCORDANCE WITH THE WDNR CONSERVATION PRACTICESTANDARD 1061 - DEWATERING OR A SUBSEQUENT WDNR DEWATERING STANDARD PRIORTO DISCHARGE INTO A STORM SEWER, DITCH, DRAINAGEWAY, OR WETLAND OR LAKE.16.ALL DRAINAGE CULVERTS, STORM DRAIN INLETS, MANHOLES, OR ANY OTHER EXISTING STRUCTURESTHAT COULD BE DAMAGED BY SEDIMENTATION SHALL BE PROTECTED ACCORDING TO THE VARIOUSMETHODS PROVIDED IN THE PRINTED CONSERVATION PRACTICE STANDARDS.17.ANY SOIL EROSION THAT OCCURS AFTER FINAL GRADING AND/OR STABILIZATION MUST BEREPAIRED AND THE STABILIZATION WORK REDONE.18.THE FIRST SIX WEEKS AFTER INITIAL STABILIZATION, ALL NEWLY SEEDED AND MULCHED AREAS SHALLWATERED WHENEVER 7 DAYS ELAPSE WITHOUT A RAIN EVENT.19.WHEN THE DISTURBED AREA HAS BEEN STABILIZED BY PERMANENT VEGETATION OR OTHER MEANS,TEMPORARY BMP'S SUCH AS SILT FENCES, STRAW BALES, AND SEDIMENT TRAPS SHALL BE REMOVEDAND THESE AREAS STABILIZED.20.ALL TEMPORARY BEST MANAGEMENT PRACTICES SHALL BE MAINTAINED UNTIL THE SITE IS STABILIZED.21.ALL DISTURBED AREAS SHALL BE PERMANENTLY STABILIZED WITH SEED AND MULCH UNLESSOTHERWISE SPECIFIED. A MINIMUM OF FOUR INCHES OF TOPSOIL SHALL BE APPLIED TO ALLAREAS TO BE SEEDED OR SODDED. TOPSOILSUBSOIL4" MIN. TOPSOIL AND SEEDING DETAILNO SCALE STRAW MULCH OREROSION CONTROLBLANKET AS SPECIFIEDSPECIFIED SEED MIX ANDFERTILIZER APPLIED ATSPECIFIED RATE SCARIFY SUBSOIL TO PROMOTEROOT PENETRATION NOTE:1.SEED MIX SHALL BE CEDAR CREEKDENSE SHADE # 25 OR APPROVEDEQUAL. SEED MIX TO BE INSTALLEDTO MANUFACTURERSSPECIFICATIONS.2.ALL SHADE MIXES ARE FINETEXTURED.3.FERTILIZER SHALL BE UTILIZED INFALL AND EARLY FALL.4.MOW AT GRASS HEIGHT 3-INCHES.5.SEED AT #3.5/1000 ST 3"2"-5"12"6"2 45 3B13A 1.PREPARE SOIL BEFORE INSTALLING BLANKETS, INCLUDING ANY NECESSARY APPLICATION OF LIME, FERTILIZER, ANDSEED.2.BEGIN AT THE TOP OF THE SLOPE BY ANCHORING THE BLANKET IN A 6" (15 CM) DEEP X 6" (15 CM) WIDE TRENCH WITHAPPROXIMATELY 12" (30cm) OF BLANKET EXTENDED BEYOND THE UP-SLOPE PORTION OF THE TRENCH. ANCHOR THEBLANKET WITH A ROW OF STAPLES/STAKES APPROXIMATELY 12" (30 CM) APART IN THE BOTTOM OF THE TRENCH.BACKFILL AND COMPACT THE TRENCH AFTER STAPLING. APPLY SEED TO COMPACTED SOIL AND FOLD REMAINING 12"(30 CM) PORTION OF BLANKET BACK OVER SEED AND COMPACTED SOIL. SECURE BLANKET OVER COMPACTED SOILWITH A ROW OF STAPLES/STAKES SPACED APPROXIMATELY 12" (30 CM) APART ACROSS THE WIDTH OF THE BLANKET.3.ROLL THE BLANKETS (A) DOWN OR (B) HORIZONTALLY ACROSS THE SLOPE. BLANKETS WILL UNROLL WITHAPPROPRIATE SIDE AGAINST THE SOIL SURFACE. ALL BLANKETS MUST BE SECURELY FASTENED TO SOIL SURFACEBY PLACING STAPLES/STAKES IN APPROPRIATE LOCATIONS AS SHOWN IN THE STAPLE PATTERN GUIDE.4.THE EDGES OF PARALLEL BLANKETS MUST BE STAPLED WITH APPROXIMATELY 2"-5" (5 CM-12.5 CM) OVERLAPDEPENDING ON BLANKET TYPE.5.CONSECUTIVE BLANKETS SPLICED DOWN THE SLOPE MUST BE PLACED END OVER END (SHINGLE STYLE) WITH ANAPPROXIMATE 3" (7.5 CM) OVERLAP. STAPLE THROUGH OVERLAPPED AREA, APPROXIMATELY 12" (30 CM) APARTACROSS ENTIRE BLANKET WIDTH.NOTE:*IN LOOSE SOIL CONDITIONS, THE USE OF STAPLE OR STAKE LENGTHS GREATER THAN 6" (15 CM) MAY BENECESSARY TO PROPERLY SECURE THE BLANKETS.EROSION CONTROL BLANKET DETAILNO SCALE 6" (414) 296-4333247 W Freshwater Way, Milwaukee WI 53204INLET PROTECTION, TYPE DNO SCALECAN BE INSTALLED IN ANY INLET TYPE WITHOR WITHOUT A CURB BOX AS PER NOTE INSTALLATION NOTES:1DO NOT INSTALL INLET PROTECTION TYPE DIN INLETS SHALLOWER THAN 30", MEASURED FROMTHE BOTTOM OF THE INLET TO THE TOP OF THE GRATE.2TRIM EXCESS FABRIC IN THE FLOW LINE TO WITHIN 3" OF THE GRATE.3THE INSTALLED BAG SHALL HAVE A MINIMUM SIDE CLEARANCE, BETWEEN THE INLET WALLS AND THE BAG,MEASURED AT THE BOTTOM OF THE OVERFLOW HOLES, OF 3". WHERE NECESSARY THE CONTRACTOR SHALLCINCH THE BAG, USING PLASTIC ZIP TIES, TO ACHIEVE THE 3" CLEARANCE. THE TIES SHALL BE PLACED AT AMAXIMUM OF 4" FROM THE BOTTOM OF THE BAG. OR FLAP POCKET 4" X 6" OVAL HOLE SHALL BE HEATCUT INTO ALL FOUR SIDE PANELS.MINIMUM DOUBLE STITCHEDSEAMS ALL AROUND SIDEPIECES AND ON FLAP POCKETSFRONT, BACK, AND BOTTOMTO BE MADE FROM SINGLEPIECE OF FABRIC.GEOTEXTILEFABRIC, TYPE FF INLET SPECIFICATIONS AS PERTHE PLAN DIMENSION LENGTHAND WIDTH TO MATCH133 USE REBAR ORSTEEL ROD FORREMOVALFOR INLETS WITH CASTCURB BOX USE WOOD 2" X4", EXTEND 10" BEYONDGRATE WIDTH ON BOTHSIDES, LENGTH VARIES.SECURE TO GRATE WITHWIRE OR PLASTIC TIES.12"12"4"8" Page 35 of 112 © MSA Professional Services, Inc.www.msa-ps.comENGINEERING | ARCHITECTURE | SURVEYINGFUNDING | PLANNING | ENVIRONMENTALLEAD WATER SERVICE LINE REPLACEMENT PROJECTS 2026LAKE GENEVA UTILITY COMMISSIONCITY OF LAKE GENEVAPROJECT NO.07815018SHEETG4 DRAWN BY: Init DESIGNED BY: Init CHECKED BY: InitCONSTRUCTION DETAILS. PLOT DATE: 7/15/2026 5:53 AM, G:\07\07815\07815018\CADD\Construction Documents\07815018 Erosion Control Details.dwg PROJECT DATE: .NO.REVISIONBY 180% PROGRESS SET TO LGU.. .. DATE07/14/2026..JW.. GENERAL NOTES:1.THE SIDE PROTECTION INSTALLATION SHALL BE USED WHEREFROST WILL PENETRATE BELOW THE PIPE INVERT.PIPE INSULATION DETAILNO SCALESIDE PROTECTION INSTALLATION STANDARD INSTALLATION℄4'-0"2'-0"6"UTILITY MAIN ORUTILITY SERVICE2 INCH THICK, 4 FOOTBY 8 FOOT EXTRUDEDPOLYSTYRENE FOAMINSULATION (25 PSI)D + 12"2' MIN.D + 12"2' MIN.6"UTILITY MAIN OR SERVICE LINE2 INCH THICK EXTRUDEDPOLYSTYRENE FOAMINSULATION (25 PSI) GENERAL NOTES:1. PER LAKE GENEVA UTILITIES REQUIREMENTS:1.1. CORPORATION STOP TO BE MUELLER COMPANY B250081.2. CURB STOP TO BE MUELLER COMPANY B251551.3. CURB BOX TO BE MUELLER COMPANY H10300 (1-1/4 IN UPPER) WITH EXTENSION ROD.2. COMMUNITY STANDARDS SHALL SUPERSEDE THE DIMENSIONS FROM THE PROPERTY LINE.WATER SERVICE DETAILNO SCALEWATER MAINSOLID CONCRETE BLOCKCORPORATION CURB &GUTTERINSTALL LEVELWATER LATERALCURB STOP& BOX HORIZONTAL PAY LIMITSAS SPEC'D6.5' MIN. AS SPEC'D6.5' MIN.7'-0"22'-0"2 MARK END LOCATIONWITH A 4"x4" WOODPOST OR METALFENCE POST PROPERTY LINE FOUNDATION (MAYNOT BE REQUIRED)BEDDINGHAUNCHINGSPRINGLINE FINALBACKFILLINITIALBACKFILLEXCAVATEDTRENCH WIDTH6"-12"HAUNCH ZONEPIPE ZONEGENERAL NOTES:1.DETAILS OF CONSTRUCTION NOT SHOWN ON THIS DRAWING SHALL CONFORM TO ASTMD2321.2.CLASS II EMBEDMENT MATERIAL SHALL BE CLEAN, COARSE-GRAINED SOILS WITH LITTLE TONO FINES. NO PARTICLES LARGER THAN 1 1/2 -INCHES SHALL BE USED IN THE PIPEEMBEDMENT.3.WHERE HYDRAULIC GRADIENT EXISTS USE A WELL-GRADED MIXTURE TO MINIMIZEMIGRATION OF FINES FROM ADJACENT SOIL.4.CLASS II MATERIAL IS SUITABLE AS A FOUNDATION AND FOR REPLACING OVER- EXCAVATEDAND UNSTABLE TRENCH BOTTOM. INSTALL AND COMPACT IN 6-INCH MAXIMUM LAYERS.5.INSTALL AND COMPACT BEDDING IN 6-INCH MAXIMUM LAYERS. LEVEL FINAL GRADE BY HAND.MINIMUM DEPTH 4 INCH (6 INCH IN ROCK CUTS.)6.INSTALL AND COMPACT HAUNCHING IN 6-INCH MAXIMUM LAYERS. WORK IN AROUND PIPE BYHAND TO PROVIDE UNIFORM SUPPORT.7.INSTALL AND COMPACT INITIAL BACKFILL TO A MINIMUM OF 6 INCH ABOVE PIPE CROWN.8.EMBEDMENT COMPACTION:MINIMUM DENSITY 85% STANDARD PROCTOR. USE HAND TAMPERS OR VIBRATORYCOMPACTORS.10.EMBEDMENT INCLUDES BEDDING, HAUNCHING, AND INITIAL BACKFILL.CLASS II - FLEXIBLE PIPE EMBEDMENT DETAILNO SCALE CURB STOP& BOX VALVE BOX TOPSECTION OVERCURB STOPASPHALT ORCONCRETEDRIVEWAY CURB STOP IN ASPHALT ORCONCRETE DETAILNO SCALE (414) 296-4333247 W Freshwater Way, Milwaukee WI 53204(414) 296-4333247 W Freshwater Way, Milwaukee WI 53204 PROJECT NOTESGENERAL:1.ALL SAWCUTS ARE INCIDENTAL TO THE ASSOCIATED PAVEMENT REMOVAL BID ITEM.2.ALL DISTURBED AREAS SHALL BE RESTORED WITH TOPSOIL, SEED, FERTILIZE, EROSION MAT CLASS l TYBE A(URBAN).3.PROTECT EXISTING TREES TO EXTENT POSSIBLE. FOR ALL TREE REMOVALS, VERIFY REMOVAL WITH LAKE GENEVAUTILITIES (LGU) BEFORE REMOVAL. SOME TREE REMOVALS MAY BE ABLE TO BE AVOIDED IF PRIVATE PROPERTYOWNERS CHOOSE TO REPLACE SERVICES AND MOVE SERVICE LOCATION.3.1.IF CITY TREES REQUIRE TRIMMING, MAKE CLEAN CUTS WITH SAW IN ACCORDANCE WITH SPECIFICATIONS ANDCOORDINATE WITH CITY PUBLIC WORKS DEPARTMENT.4.ALL EXISTING FACILITIES SHOWN WERE GATHERED FROM GIS, ORTHO IMAGE DATA, FIELD VISITS AND RECORDSSUCH AS WATER CARDS. FIELD VERIFICATION BY CONTRACTOR IS REQUIRED.TRAFFIC CONTROL:1.COVER, REMOVE, OR ALTER ANY EXISTING OR PROPOSED SIGNS THAT DISPLAY A CONFLICTING MESSAGE.2.BARRICADES THAT MUST BE MOVED FOR A WORK OPERATION SHALL BE IMMEDIATELY RE-ESTABLISHED UPONCOMPLETION OF THE OPERATION, OR FOR CONTINUING OPERATIONS, AT THE END OF EACH WORKING DAY.3.MAINTAIN ACCESS TO DRIVEWAYS AT ALL TIMES. GENERAL NOTES:1.VALVE BOX TOP SHALL BE CONSISTENT WITH TOP FROM TYLER/UNION, EAST JORDAN IRON WORKS,BINGHAM AND TAYLOR DOMESTIC ONLY 3 PIECE VALUE BOX, OR APPROVED EQUAL. Page 36 of 112 © MSA Professional Services, Inc.www.msa-ps.comENGINEERING | ARCHITECTURE | SURVEYINGFUNDING | PLANNING | ENVIRONMENTALLEAD WATER SERVICE LINE REPLACEMENT PROJECTS 2026LAKE GENEVA UTILITY COMMISSIONCITY OF LAKE GENEVAPROJECT NO.07815018SHEETG5 DRAWN BY: Init DESIGNED BY: Init CHECKED BY: InitSTREET DETAILS. PLOT DATE: 7/15/2026 5:53 AM, G:\07\07815\07815018\CADD\Construction Documents\07815018 Erosion Control Details.dwg PROJECT DATE: .NO.REVISIONBY 180% PROGRESS SET TO LGU.. .. DATE07/14/2026..JW.. HOT MIX ASPHALTIC PAVEMENT, ROADWAY, TYPE 4LT 58-28 S TYPICAL SECTIONSNO SCALE NOTE:SEE PROJECT PLANS FOR ASPHALT REPLACEMENT LIMITS. HOT MIX ASPHALTIC PAVEMENT,ROADWAY, TYPE 4 LT 58-28 S4.00-INCH TOTAL DEPTH TO BEINSTALLED IN 2.00-INCH LIFTSMINIMUM 15-INCH TOTAL DEPTH OF BASE ISREQUIRED, RESHAPE AS NEEDED, TYP.(9-IN DEPTH OF 3-IN BREAKER RUN)(6-IN DEPTH OF 1.25-IN DENSE GRADEDBASE,ROADWAY)PAVEMENT PATCH, 4-IN THICK DETAILNO SCALE (414) 296-4333247 W Freshwater Way, Milwaukee WI 53204(414) 296-4333247 W Freshwater Way, Milwaukee WI 53204BACKFILL EXCAVATION DETAILNO SCALE ZONE 2ZONE 1CLZONE 32' FROM BACKOF CURBPAVEMENT & CURB & GUTTER OR ROADWAY SHOULDERTERRACE, SIDEWALK, & TOPSOILLONGITUDINAL EXCAVATION ZONE 1CLPAVEMENT & CURB & GUTTER OR ROADWAY SHOULDERTRANSVERSE EXCAVATION PIPE NOTES1)USE SLURRY BACKFILL TO REPLACE THE EXCAVATEDMATERIAL IN ZONES 1 & 2.2)IF THE LONGITUDINAL WORK AREA COVERS BOTHZONES 2 & 3, USE SLURRY BACKFILL TO REPLACE THEEXCAVATED MATERIAL.3)USE GRANULAR BACKFILL TO REPLACE THEEXCAVATED MATERIAL IN ZONE 3. GRANULARBACKFILL PLACEMENT AND GRADATION SHALLCONFORM TO WISDOT'S STANDARD SPECIFICATIONSFOR ROAD AND BRIDGE CONSTRUCTION, CURRENTEDITION.4)PLACE BACKFILL IN ZONES 2 & 3 TO WITHIN 4" OF THEFINISHED GRADE TO ALLOW FOR TOPSOILPLACEMENT.SLURRY BACKFILLTHE MATERIALS SHALL BE PLACED IN A CLEAN CONCRETEMIXER TRUCK AND THOUGHLY MIXED IN THE FOLLOWINGQUANTITIES FOR EACH CUBIC YARD REQUIRED:-SAND 1,350 LBS-#1 STONE 750 LBS-#2 STONE 1,150 LBS-WATER 25 GALS (0 TO -0.5 GAL VARIANCE)NO ADDITIONAL WATER WILL BE ALLOWED. THE ABOVEWEIGHTS ARE DAMP WEIGHTS. JUST PRIOR TO PLACINGTHE SLURRY BACKFILL, THE MIXER SHALL BE RUN ATMIXING SPEED FOR ONE FULL MINUTE TO ASSURE AN EVENMIXTURE. KEYTRENCH BACKFILL, SLURRYTRENCH BACKFILL, SLURRY4" TOPSOILZONE 2ZONE 32' FROM BACKOF CURBTERRACE, SIDEWALK, & TOPSOIL "UTILITY TRENCH SLURRY BACKFILL" PAY LIMITS: ZONE 1 & 2"UTILITY TRENCH GRANULAR BACKFILL" PAY LIMITS: ZONE 3 "UTILITY TRENCH SLURRY BACKFILL" PAY LIMITS: ZONE 1 & 2"UTILITY TRENCH GRANULAR BACKFILL" PAY LIMITS: ZONE 3 Page 37 of 112 SANSANSANSANSANSANSANSANSANSANSANSANSANSAN SANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSAN SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSWW 8''W8''W8''W8''W8''W8''W8''W8''W8''W8''W8''W8''W8''W8''W8''W8''W8''W W D D D D D DD S SS S4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W 4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W WSWSWS WS © MSA Professional Services, Inc.www.msa-ps.comENGINEERING | ARCHITECTURE | SURVEYINGFUNDING | PLANNING | ENVIRONMENTALLEAD WATER SERVICE LINE REPLACEMENT PROJECTS 2026LAKE GENEVA UTILITY COMMISSIONCITY OF LAKE GENEVAPROJECT NO.07815018SHEETST1 DRAWN BY: Init DESIGNED BY: Init CHECKED BY: InitSITE PLANS. PLOT DATE: 7/15/2026 5:53 AM, G:\07\07815\07815018\CADD\Construction Documents\07815018 Site Sheets.dwg PROJECT DATE: .NO.REVISIONBY 180% PROGRESS SET TO LGU.. .. DATE07/14/2026..JW.. 02040 MADISON ST WHEELER ST 1120 MADISON STLANZ LANCASTERSAMANTHA LANCASTER 1023 WHEELER STJAMES FLOWERCYNTHIA FLOWER HORACE ST TOLMAN ST 1001 WHEELER STJAMES KING (414) 296-4333247 W Freshwater Way, Milwaukee WI 53204 LEGEND:1-IN CTS SDR-9 HDPE WATER SERVICEEXISTING 4-IN WATER MAINEXISTING 8-IN WATER MAINTOPSOIL, SEED, FERTILIZE,EROSION MAT CLASS I TYPEA (URBAN) 1015 WHEELER STDOROTHY A MEISTER1009 WHEELER STDON K NEWSOMEJEANIE BRENTON1033 WHEELER STMOHAMMED BENYAMINAASHLEY BENYAMINA1039 WHEELER STNANCY J ALBERTY 1130 MADISON STPHILIP P PALMERI1016 GRANT STGUADALUPE GOMEZVICTORIA GOMEZ1022 GRANT STJOSEPH E FREEMAN1026 GRANT STDENNIS R DYONDAMN M DYON1090 GRANT STROBERT A SARNOWSKISAMANTHA A SARNOWSKI 1119 MADISON STKENNETH L ZARNSTORFFCORA L ZARNSTORFF1113 MADISON STKENNETH A NABER 1105 MADISON STCHRISTINE HANSONANTHONY FLITCROFT 4''W8''W 1-IN CORPORATION, CURB STOP, BOX & RECONNECTVALVE BOX TOP SECTION ASPHALT PAVEMENT REMOVALHOT MIX ASPHALTIC PAVEMENT,ROADWAY, TYPE 4LT 58-28S 1-IN CORPORATION, CURBSTOP, BOX & RECONNECT**NEW WATER SERVICE WILL CONNECT TO 8-IN WATER MAIN CONCRETE CURB & GUTTER REMOVALCONCRETE CURB & GUTTER, 30-INCH ASPHALT PAVEMENT REMOVALHOT MIX ASPHALTIC PAVEMENT,ROADWAY, TYPE 4LT 58-28S CONCRETE PAVEMENT REMOVALCONCRETE SIDEWALK, 4-IN DEPTH 1-IN CORPORATION, CURB STOP, BOX & RECONNECTASPHALT PAVEMENT REMOVALHOT MIX ASPHALTIC PAVEMENT,ROADWAY, TYPE 4LT 58-28S TREE REMOVALTREE REMOVAL TREE REMOVALABANDON & CLOSE EX. CORPORATIONSTOP ON 4-IN WATER MAIN WS CONCRETE PAVEMENT REMOVALCONCRETE DRIVEWAY & SIDEWALK APRON, 6-IN DEPTHDETECTABLE WARNING FIELDSCONCRETE CURB & GUTTER REMOVALCONCRETE CURB & GUTTER, 30-INCONCRETE CURB & GUTTER REMOVALCONCRETE CURB & GUTTER, 30-IN CONCRETE PAVEMENT REMOVALCONCRETE DRIVEWAY & SIDEWALK APRON, 6-INDEPTHCONCRETE PAVEMENT REMOVALCONCRETE SIDEWALK, 4-IN DEPTH CONTRACTOR TO COORDINATE WITH FIELDREPRESENTATIVE TO RE-INSTALL SIDEWALK RAMP INACCORDANCE WITH ADA GUIDELINES Page 38 of 112 SANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSAN SANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSAN SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS WWWWWWWWWWWWWW WWWWWWWWWWWWWWWW W8''W8''W8''W8''W8''W8''W8''W8''W8''W8''W8''W8''W8''W8''W8''W8''W D D DD S S 4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W WS WS WS WS © MSA Professional Services, Inc.www.msa-ps.comENGINEERING | ARCHITECTURE | SURVEYINGFUNDING | PLANNING | ENVIRONMENTALLEAD WATER SERVICE LINE REPLACEMENT PROJECTS 2026LAKE GENEVA UTILITY COMMISSIONCITY OF LAKE GENEVAPROJECT NO.07815018SHEETST2 DRAWN BY: Init DESIGNED BY: Init CHECKED BY: InitSITE PLANS. PLOT DATE: 7/15/2026 5:54 AM, G:\07\07815\07815018\CADD\Construction Documents\07815018 Site Sheets.dwg PROJECT DATE: .NO.REVISIONBY 180% PROGRESS SET TO LGU.. .. DATE07/14/2026..JW.. MADISON ST GEORGE ST 1027 MADISON STTHOMAS T BIELASSUSAN M SPIEGELHOFF 1012 MADISON STDAVID B JOHNSONNIEVES JOHNSON 1020 MADISON STDAVID ELLIOTT TRUSTDEBRA ELLIOT TRUST1021 MADISON STBERTA I SOTORAFAEL SOTO-VILLEGAS (414) 296-4333247 W Freshwater Way, Milwaukee WI 53204 1029 MADISON STDONALD RIDGEJENNIFER RIDGE 1015 MADISON STJOSE J SERRANOIRENE SERRANO 1005 MADISON STCHRISTOPHER BLOUGHCHANTE BLOUGH995 GEORGE STLG PROPERTYMANAGMENT LLC949 GEORGE STREBECCA L WILLIAMS1004 MADISON STJAIDEN HOLLY ELLIOTTBRAIN THOMAS RIEGLE 1016 MADISON STRONALD M CARSTENSENDEBRA L CARSTENSEN 1036 MADISON STKIM M MAYROBERT B JUREWICZLIFE ESTATEABANDON & CLOSE EX. CORPORATION STOP ON 4-INWATER MAIN1-IN CORPORATION, CURB STOP,BOX & RECONNECT*VALVE BOX TOP SECTION*NEW WATER SERVICE WILLCONNECT TO 8-IN WATER MAIN ASPHALT PAVEMENT REMOVALHOT MIX ASPHALTIC PAVEMENT,ROADWAY, TYPE 4LT 58-28S ABANDON & CLOSE EX.CORPORATION STOP ON 4-INWATER MAIN1-IN CORPORATION, CURB STOP, BOX &RECONNECT**NEW WATER SERVICE WILL CONNECT TO 8-INWATER MAIN 1-IN CORPORATION, CURB STOP,BOX & RECONNECT*VALVE BOX TOP SECTION*NEW WATER SERVICE WILLCONNECT TO 8-IN WATER MAIN CONCRETE PAVEMENT REMOVALCONCRETE DRIVEWAY & SIDEWALK APRON, 6-INDEPTHLEGEND:1-IN CTS SDR-9 HDPE WATER SERVICEEXISTING 4-IN WATER MAINEXISTING 8-IN WATER MAINTOPSOIL, SEED, FERTILIZE,EROSION MAT CLASS I TYPEA (URBAN) 4''W8''W WS 02040 1-IN CORPORATION, CURB STOP, BOX & RECONNECT**NEW WATER SERVICE WILL CONNECT TO 8-IN WATER MAINCONCRETE CURB & GUTTER REMOVALCONCRETE CURB & GUTTER, 30-INCONCRETE PAVEMENT REMOVALCONCRETE DRIVEWAY & SIDEWALK APRON, 6-IN DEPTH CONCRETE PAVEMENT REMOVALCONCRETE SIDEWALK, 4-IN DEPTH CONCRETE PAVEMENT REMOVALCONCRETE SIDEWALK, 4-IN DEPTH CONCRETE CURB & GUTTER REMOVALCONCRETE CURB & GUTTER, 30-IN TREE REMOVALCONCRETE CURB HEAD, INTEGRALDRIVEWAY Page 39 of 112 SANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSAN SANSAN SANSANSANSANSANSANSANSANSANSANSANSAN SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS 8''W8''W8''W8''W8''W8''W8''W8''W8''W8''W8''W8''W8''W WWWWWWWWWWWWWWWWWWWWWWWWWWWWWWW WWW 4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W4''W DDD SS S WSWS © MSA Professional Services, Inc.www.msa-ps.comENGINEERING | ARCHITECTURE | SURVEYINGFUNDING | PLANNING | ENVIRONMENTALLEAD WATER SERVICE LINE REPLACEMENT PROJECTS 2026LAKE GENEVA UTILITY COMMISSIONCITY OF LAKE GENEVAPROJECT NO.07815018SHEETST3 DRAWN BY: Init DESIGNED BY: Init CHECKED BY: InitSITE PLANS. PLOT DATE: 7/15/2026 5:54 AM, G:\07\07815\07815018\CADD\Construction Documents\07815018 Site Sheets.dwg PROJECT DATE: .NO.REVISIONBY 180% PROGRESS SET TO LGU.. .. DATE07/14/2026..JW.. MADISON ST DODGE ST 512 MADISON STGARY G ALLENSTEINMAUREEN ANNALLENSTEIN TRUST (414) 296-4333247 W Freshwater Way, Milwaukee WI 53204 506 MADISON STLYNN E PECK 520 MADISON STPRINCIANTIPROPERTIES LLC 526 MADISON STGEORGE A TROUPISKAREN K TROUPIS 501 MADISON ST501 MADISON ST LLC 509 MADISON STEMILY K HUMMELPAUL HUMMEL 515 MADISON STSCOTT E NEILTINA M REINKEN NEIL 519 MADISON STEDWIN R BAUMANNKELLIE J BAUMANN 527 MADISON STGRACE M SHEPTONELEGEND:1-IN CTS SDR-9 HDPE WATER SERVICEEXISTING 4-IN WATER MAINEXISTING 8-IN WATER MAINTOPSOIL, SEED, FERTILIZE,EROSION MAT CLASS I TYPEA (URBAN) 4''W8''W WS 02040 CONCRETE CURB & GUTTER REMOVALCONCRETE CURB & GUTTER, 30-IN ASPHALT PAVEMENT REMOVALHOT MIX ASPHALTIC PAVEMENT,ROADWAY, TYPE 4LT 58-28S TREE REMOVAL CONCRETE PAVEMENT REMOVALCONCRETE SIDEWALK, 4-IN DEPTH 1-IN CORPORATION, CURB STOP, BOX & RECONNECT ABANDON & CLOSE EX. CORPORATION STOP ON 4-INWATER MAIN Page 40 of 112 SANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSAN SANSANSANSAN SANSAN SANSANSANSANSANSANSANSANSANSANSANSANSAN SANSANSANSANSANSANSANSAN WWWWWWWWWWWWWWWWWWWWWW WWWWWWWWWWW WWWWWWWWW WWWWWWWWWWWWWWWWWWW SS S S SWWWWWWW WS WS WSWS © MSA Professional Services, Inc.www.msa-ps.comENGINEERING | ARCHITECTURE | SURVEYINGFUNDING | PLANNING | ENVIRONMENTALLEAD WATER SERVICE LINE REPLACEMENT PROJECTS 2026LAKE GENEVA UTILITY COMMISSIONCITY OF LAKE GENEVAPROJECT NO.07815018SHEETST4 DRAWN BY: Init DESIGNED BY: Init CHECKED BY: InitSITE PLANS. PLOT DATE: 7/15/2026 5:54 AM, G:\07\07815\07815018\CADD\Construction Documents\07815018 Site Sheets.dwg PROJECT DATE: .NO.REVISIONBY 180% PROGRESS SET TO LGU.. .. DATE07/14/2026..JW.. EAST ST DARWIN ST 102 EAST STAARON SCHWEINSBERG 131 EAST STCONGREGATION OF ST.FRANCIS DE SALES CHURCH 131 DARWIN STTOMMY L COSTELLOSUSAN M COSTELLO (414) 296-4333247 W Freshwater Way, Milwaukee WI 53204 133 DARWIN STKRISTINA KAFER137 DARWIN STSPENCER QUINN GIARDINI PIPITONEMARIE KATHRYN GIARDINI140 EAST STZINA L OPPER225 DARWIN STJAVIER VILLEGAS 208 W MAIN STPATRICIA I MOTT 121 DARWIN STBARBARA L CLARKE LEGEND:1-IN CTS SDR-9 HDPE WATER SERVICEEXISTING 4-IN WATER MAINEXISTING 8-IN WATER MAINTOPSOIL, SEED, FERTILIZE,EROSION MAT CLASS I TYPEA (URBAN) 4''W8''W WS 02040 1-IN CORPORATION, CURB STOP, BOX & RECONNECTASPHALT PAVEMENT REMOVALHOT MIX ASPHALTIC PAVEMENT,ROADWAY, TYPE 4LT 58-28SOVERLAY PAN OF CURB TO MATCH EXISTINGCONDITIONSCONCRETE CURB & GUTTER REMOVALCONCRETE CURB & GUTTER, 24-IN CONCRETE CURB & GUTTER REMOVALCONCRETE CURB & GUTTER, 24-IN1-IN CORPORATION, CURB STOP, BOX & RECONNECTCONCRETE PAVEMENT REMOVALCONCRETE SIDEWALK, 4-IN DEPTHASPHALT PAVEMENT REMOVALHOT MIX ASPHALTIC PAVEMENT,ROADWAY, TYPE 4LT 58-28S SEE SHEET ST5SEE SHEET ST5 CURB STOP RECORDS UNAVAILABLE; CURB STOP NOTLOCATED; LOCATION ESTIMATED BASED FROM FIELDMARKING ON CURB1-IN CORPORATION, CURB STOP, BOX & RECONNECT CONCRETE PAVEMENT REMOVALCONCRETE SIDEWALK, 4-IN DEPTHSALVAGE, REINSTALL AND RE-GRADEGRAVEL DRIVECONCRETE CURB & GUTTER REMOVALCONCRETE CURB & GUTTER, 24-IN Page 41 of 112 SANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSANSAN SANSANSANSANSANSANSANSANSANSANSAN SANSANSANSANSANSANSANSAN SANSANSANSANSANSANSANSAN SANSANSANSANSANSANSAN SANSANSAN WWWWWWWWWWWWWWWWW WWWWWWWWWW WWWWWWWWWWWWWWWWWWWWW WWWWWWWWW WWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWWW W SS S S S SS WSWS WS WS WS © MSA Professional Services, Inc.www.msa-ps.comENGINEERING | ARCHITECTURE | SURVEYINGFUNDING | PLANNING | ENVIRONMENTALLEAD WATER SERVICE LINE REPLACEMENT PROJECTS 2026LAKE GENEVA UTILITY COMMISSIONCITY OF LAKE GENEVAPROJECT NO.07815018SHEETST5 DRAWN BY: Init DESIGNED BY: Init CHECKED BY: InitSITE PLANS. PLOT DATE: 7/15/2026 5:54 AM, G:\07\07815\07815018\CADD\Construction Documents\07815018 Site Sheets.dwg PROJECT DATE: .NO.REVISIONBY 180% PROGRESS SET TO LGU.. .. DATE07/14/2026..JW.. EAST ST DARWIN ST 300 EAST STJOESPH C NILLES 244 EAST STROSS ELVIN234 DARWIN STJORGE TORRESPETRA TORRES220 DARWIN STERIN ZIMBELMANPAUL ZIMBELMAN150 DARWIN STANTHONY J LEONEANA LEONE (414) 296-4333247 W Freshwater Way, Milwaukee WI 53204 275 EAST STVALERY REUVEN FRIDMAR 144 DARWIN STSALLY W DICMAS 137 CASS STBRUCE GEBERT 222 EAST STMIRA FAIERSTAIN 230 DARWIN STJAY W BREWSTEREMILY A BREWSTER LEGEND:1-IN CTS SDR-9 HDPE WATER SERVICEEXISTING 4-IN WATER MAINEXISTING 8-IN WATER MAINTOPSOIL, SEED, FERTILIZE,EROSION MAT CLASS I TYPEA (URBAN) 4''W8''W WS 02040 1-IN CORPORATION, CURB STOP, BOX& RECONNECTCONCRETE CURB & GUTTER REMOVALCONCRETE CURB & GUTTER, 24-INASPHALT PAVEMENT REMOVALHOT MIX ASPHALTIC PAVEMENT,ROADWAY, TYPE 4LT 58-28SCONCRETE PAVEMENT REMOVALSALVAGE, STOCKPILE, REINSTALL MAILBOXSALVAGE, STOCKPILE,REINSTALL MAILBOXCONCRETE CURB & GUTTERREMOVALCONCRETE CURB & GUTTER,24-INCONCRETE PAVEMENT REMOVALCONCRETE SIDEWALK, 4-IN DEPTHASPHALT PAVEMENT REMOVALHOT MIX ASPHALTIC PAVEMENT,ROADWAY, TYPE 4LT 58-28S1-IN CORPORATION, CURB STOP, BOX& RECONNECTMISC. LANDSCAPINGREMOVAL CONCRETE PAVEMENT REMOVALCONCRETE SIDEWALK, 4-IN DEPTH1-IN CORPORATION, CURB STOP, BOX& RECONNECTASPHALT PAVEMENT REMOVALHOT MIX ASPHALTIC PAVEMENT,ROADWAY, TYPE 4LT 58-28S CURB STOP RECORDSUNAVAILABLE; CURB STOP NOTLOCATED; LOCATION ESTIMATEDBASED FROM FIELD MARKING ONCURB 1-IN CORPORATION, CURB STOP, BOX& RECONNECTSALVAGE, REINSTALL AND RE-GRADEGRAVEL DRIVE Page 42 of 112 ITEM ITEM EST. UNIT TOTAL NO. DESCRIPTION QTY UNITS PRICE PRICE GENERAL 1 Mobilization, Bonds & Insurance 1 LS 14,000.00$ 14,000.00$ 2 Traffic Control 1 LS 5,500.00$ 5,500.00$ 3 Utility Line Opening (ULO) 12 EA 650.00$ 7,800.00$ 4 Tree Removal 4 EA 1,000.00$ 4,000.00$ 5 Misc. Landscaping Removal 2 EA 500.00$ 1,000.00$ 6 Salvage, Stockpile, Reinstall Mailbox 2 EA 200.00$ 400.00$ WATERMAIN 7 2-Inch Rigid Insulation 48 SF 5.00$ 240.00$ 8 1-Inch CTS SDR‑9 HDPE Water Service 545 LF 100.00$ 54,450.00$ 9 1-Inch Corporation, Curb Stop, Box & Reconnect. 16 EA 2,200.00$ 35,200.00$ 10 ABANDON & CLOSE EX. CORPORATION STOP ON 4-IN WATER MAIN 6 EA 500.00$ 3,000.00$ 11 Valve Box Top Section 3 EA 950.00$ 2,850.00$ 12 Trench Backfill, Slurry 336 TF 105.00$ 35,280.00$ 13 Trench Backfill, Granular 224 TF 50.00$ 11,200.00$ ROADWAY 14 Salvage, Reinstall and Regrade Gravel Driveway 10 SY 15.00$ 150.00$ 15 Asphalt Pavement Removal 430 SY 10.00$ 4,300.00$ 16 Breaker Run 200 TON 32.00$ 6,400.00$ 17 Dense Graded Base 140 TON 30.00$ 4,200.00$ 18 Concrete Curb & Gutter Removal 310 LF 15.00$ 4,650.00$ 19 Concrete Pavement Removal 1,160 SF 2.00$ 2,320.00$ 20 Concrete Curb and Gutter, 30-Inch 190 LF 70.00$ 13,300.00$ 21 Concrete Curb and Gutter, 24-Inch 110 LF 68.00$ 7,480.00$ 22 Concrete Curb Head, Integral Driveway 11 LF 55.00$ 605.00$ 23 Concrete Sidewalk, 4-Inch Depth 600 SF 15.00$ 9,000.00$ 24 Concrete Driveway & Sidewalk Apron, 6-Inch Depth 700 SF 16.00$ 11,200.00$ 25 Hot Mix Asphaltic Pavement, Roadway, Type 4LT 58-28 S 100 TON 145.00$ 14,500.00$ 26 Hot Mix Asphaltic Pavement, Driveways, 3-IN Depth, Type 4LT 58-28 S 2 TON 145.00$ 290.00$ 27 Detectable Warning Fields 10 SF 60.00$ 600.00$ RESTORATION & EROSION CONTROL 28 Topsoil, Seed, Fertilize, Erosion Mat Class I Type A (Urban) 420 SY 13.00$ 5,460.00$ BID ALTERNATE A 29 1-Inch CTS SDR‑9 HDPE Water Service, REMOVE QUANTITY -177 LF 100.00$ (17,710.00)$ 30 1-Inch CTS SDR‑9 HDPE Water Service, Directional Bore, ADD QUANTITY 177 LF 250.00$ 44,275.00$ 31 Asphalt Pavement Removal, REMOVE QUANTITY -90 SY 10.00$ (900.00)$ 32 Breaker Run, REMOVE QUANTITY -50 TON 32.00$ (1,600.00)$ 33 Dense Graded Base, REMOVE QUANTITY -30 TON 30.00$ (900.00)$ 34 Concrete Curb & Gutter Removal, REMOVE QUANTITY -70 LF 15.00$ (1,050.00)$ 35 Concrete Pavement Removal, REMOVE QUANTITY 0 SF 2.00$ -$ 36 Concrete Curb and Gutter, 30-Inch, REMOVE QUANTITY -70 LF 70.00$ (4,900.00)$ 37 Concrete Curb Head, Integral Driveway, REMOVE QUANTITY 0 LF 55.00$ -$ 38 Concrete Sidewalk, 4-Inch Depth, REMOVE QUANTITY 0 SF 15.00$ -$ 39 Concrete Driveway & Sidewalk Apron, 6-Inch Depth, REMOVE QUANTITY 0 SF 16.00$ -$ 40 Hot Mix Asphaltic Pavement, Roadway, Type 4LT 58-28 S, REMOVE QUANTITY -30 TON 145.00$ (4,350.00)$ 41 Topsoil, Seed, Fertilize, Erosion Mat Class I Type A (Urban), REMOVE QUANTITY -80 SY 13.00$ (1,040.00)$ 259,375.00$ 26,000.00$ 285,375.00$ 11,825.00$ 1,200.00$ 13,025.00$ 271,200.00$ 27,200.00$ 298,400.00$ LEAD SERVICE LINE REPLACEMENT PROJECT - 2026 PRELIMINARY ENGINEER'S ESTIMATE OF PROBABLE COSTS LAKE GENEVA UTILITIES (LGU) BID ALTERNATE A CONTINGENCY (10%): BASE BID SUBTOTAL: Items #1-#28 BID ALTERNATE A & CONTINGENCY: Items #29-#41 BID ALTERNATE A SUBTOTAL: Items #29-#41 BASE BID CONTINGENCY (10%): BASE BID & CONTINGENCY: Items #1-#28 BASE BID + BID ALTERNATE A SUBTOTAL: Items #1-#41 BASE BID + BID ALTERNATE A CONTINGENCY (10%): BASE BID + BID ALTERNATE A & CONTINGENCY: Items #1-#41 07815018 LGU LSL Replacement Engineer Estimate 2026.07.14.xlsx Engineers Estimate Page 43 of 112 ŐĞŶĚĂ /ƚĞŵ DĞŵŽ ŝƚLJ ŽĨ >ĂŬĞ 'ĞŶĞǀĂ ŽŵŵŝƚƚĞĞ͗ DĞĞƚŝŶŐĂƚĞ͗ ^ƵďũĞĐƚ ͬ dŝƚůĞ͗ ^ƵďŵŝƚƚĞĚ LJ͗ ĂĐŬŐƌŽƵŶĚ ͬ ZĞƋƵĞƐƚ &ŝƐĐĂů /ŵƉĂĐƚ ͬ ƵĚŐĞƚ x ƐƚŝŵĂƚĞĚ ŽƐƚ͗ Ψ x &ƵŶĚŝŶŐ ^ŽƵƌĐĞ͗ ;Ğ͘Ő͕͘'ĞŶĞƌĂů ZĞǀ͕͘ W&͕Z&͕ 'ƌĂŶƚƐͿ x ƵĚŐĞƚ ^ƚĂƚƵƐ͗܆܆tŝƚŚŝŶ ƵĚŐĞƚ ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ܆KǀĞƌ ƵĚŐĞƚ ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ ܆ƵĚŐĞƚ ŵĞŶĚŵĞŶƚ ZĞƋƵŝƌĞĚ ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ x '>EƵŵďĞƌ͗ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ;/Ĩ ĂƉƉůŝĐĂďůĞ͕ ŶŽƚĞ ŐƌĂŶƚ ĂǁĂƌĚƐ͕ĐŽƐƚͲƐŚĂƌŝŶŐ͕ Žƌ ĐĂƉŝƚĂů ƉůĂŶ ƌĞĨĞƌĞ ŶĐĞƐ͘Ϳ KƌĚŝŶĂŶĐĞͬWŽůŝĐLJ /ŵƉůŝĐĂƚŝŽŶƐͬŚĂŶŐĞƐ͗ ZĞĐŽŵŵĞŶĚĂƚŝŽŶ͗ /ŵƉůĞŵĞŶƚĂƚŝŽŶͬEĞdžƚ^ƚĞƉƐ EĂŵĞŽĨŽŵŵŝƚƚĞĞ ĂƚĞŽĨDĞĞƚŝŶŐ KƌŝŐŝŶĂůŐĞŶĚĂ/ƚĞŵη KƵƚĐŽŵĞ ƚƚĂĐŚŵĞŶƚƐ ;ůŝƐƚĂůů ĂƚƚĂĐŚŵĞŶƚƐƚŚĂƚŐŽǁŝƚŚƚŚŝƐŝƚĞŵĂŶĚŵĞŵŽͿ ZĞǀŝĞǁĞĚďLJ͗ ĂƚĞ͗ ŽŵŵĞŶƚƐ͗ Utility Commission 7/15/2026 2025 Utility Audit J.Gajewski Utility Staff worked with Lauterbach & Amen for the 2025 Annual Financial Audit of the City's Enterprise (Uitlity) Funds. A copy of the report documents accompanies this memo. Krisztina Dommer, CPA – Lauterbach & Amen, is scheduled to attend the meeting virtually to present the Utility Commission’s 2025 Annual Financial Report and Management Letter to the Utility Commission. None Subsequent to L&A's presentation of the report, Staff recommends the Utility Commission take action to: Acknowledge receipt and acceptance of the 2025 Lake Geneva Utility Commission Annual Financial Report and Management Letter. None 12a Lake Geneva Utility Commission, WI AFR 25.pdf Page 44 of 112 LAKE GENEVA UTILITY COMMISSION (ENTERPRISE FUNDS OF THE CITY OF LAKE GENEVA, WISCONSIN) ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED DECEMBER 31, 2025 361 W. Main St. P.O. Box 187 Lake Geneva, Wisconsin 53147 Phone: 262.248.2311 Fax: 262.248.0589 www.lgutilitycommission.com Page 45 of 112 FINANCIAL SECTION INDEPENDENT AUDITOR'S REPORT 1 BASIC FINANCIAL STATEMENTS Statement of Net Position - Proprietary Funds 6 Statement of Revenues, Expenses, and Changes in Net Position - Proprietary Funds 8 Statement of Cash Flows - Proprietary Funds 9 Notes to the Financial Statements 10 REQUIRED SUPPLEMENTARY INFORMATION Schedule of Employer Contributions Wisconsin Retirement System - Last Ten Fiscal Years 37 Local Retiree Life Insurance Fund 38 Schedule of Proportionate Share of the Net Pension/OPEB Liability/(Asset) Wisconsin Retirement System - Last Ten Fiscal Years 39 Notes to the Required Supplementary Information Wisconsin Retirement System 40 Schedule of Proportionate Share of the Net Pension/OPEB Liability/(Asset) Local Retiree Life Insurance Fund 42 Notes to the Required Supplementary Information Local Retiree Life Insurance Fund 43 Schedule of Changes in the Employer's Total OPEB Liability Retiree Benefit Plan 44 OTHER SUPPLEMENTARY INFORMATION Schedule of Revenues, Expenses and Changes in Fund Balance - Budget and Actual Water Utility - Enterprise Fund 47 Schedule of Operating Revenues - Budget and Actual Water Utility - Enterprise Fund 48 Schedule of Revenues, Expenses and Changes in Fund Balance - Budget and Actual Sewer Utility - Enterprise Fund 49 Schedule of Operating Revenues - Budget and Actual Sewer Utility - Enterprise Fund 50 PAGE LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN TABLE OF CONTENTS Page 46 of 112 FINANCIAL SECTION This section includes: Independent Auditor's Report Basic Financial Statements Required Supplementary Information Other Supplementary Information Page 47 of 112 INDEPENDENT AUDITOR'S REPORT This section includes the opinion of the Commission’s independent auditing firm. Page 48 of 112 INDEPENDENT AUDITOR'S REPORT July 14, 2026 Board of Commissioners Lake Geneva Utility Commission City of Lake Geneva, Wisconsin Opinions We have audited the accompanying financial statements of the Lake Geneva Utility Commission (the Commission), enterprise funds of the City of Lake Geneva, Wisconsin, as of and for the year ended December 31, 2025, and the related notes to the financial statements, which collectively comprise the Commission’s basic financial statements as listed in the table of contents. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the Lake Geneva Utility Commission , enterprise funds of the City of Lake Geneva, Wisconsin, as of December 31, 2025, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Commission, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Commission’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. 1 Page 49 of 112 Lake Geneva Utility Commission, Wisconsin July 14, 2026 Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with generally accepted auditing standards, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Commission’s internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Commission’s ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit. As discussed in Note 1, these basic financial statements present only the enterprise funds and are not intended to present fairly the financial position and changes in financial position of the City of Lake Geneva, Wisconsin, in conformity with accounting principles generally accepted in the United States of America. Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, the budgetary comparison schedules, and supplementary pension and other post- employment benefit (OPEB) schedules , as listed in the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. 2 Page 50 of 112 Lake Geneva Utility Commission, Wisconsin July 14, 2026 Required Supplementary Information - Continued Management has omitted a Management’s Discussion and Analysis t hat accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinions on the basic financial statements are not affected by this missing information. Supplementary Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Lake Geneva Utility Commission, Wisconsin’s basic financial statements. The other supplementary information is presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the other supplementary information is fairly stated, in all material respects, in relation to the basic financial statements as a whole. LAUTERBACH & AMEN, LLP 3 Page 51 of 112 BASIC FINANCIAL STATEMENTS 4 Page 52 of 112 See Following Page CITY OF LAKE GENEVA, WISCONSIN Statement of Net Position - Proprietary Funds December 31, 2025 5 Page 53 of 112 ASSETS Current Assets Cash and Investments $ 3,164,469 4,201,231 7,365,700 Restricted Cash and Investments 2,582,688 3,990,399 6,573,087 Receivables - Net of Allowances Accounts 447,510 471,747 919,257 Special Assessments 1,701 346,789 348,490 Due from Other Funds 1,178,399 — 1,178,399 Inventory 91,656 — 91,656 Prepaids 14,599 — 14,599 Total Current Assets 7,481,022 9,010,166 16,491,188 Noncurrent Assets Capital Assets Nondepreciable 487,110 775,459 1,262,569 Depreciable 26,429,033 27,975,055 54,404,088 Accumulated Depreciation (11,829,221) (15,823,968) (27,653,189) Total Noncurrent Assets 15,086,922 12,926,546 28,013,468 Total Assets 22,567,944 21,936,712 44,504,656 DEFERRED OUTFLOWS OF RESOURCES Deferred Items - WRS 215,375 195,940 411,315 Deferred Items - LRLIF 8,683 6,812 15,495 Deferred Items - RBP 60,515 49,018 109,533 Total Deferred Outflows of Resources 284,573 251,770 536,343 Total Assets and Deferred Outflows of Resources 22,852,517 22,188,482 45,040,999 Water Sewer Utility Utility Totals LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Statement of Net Position - Proprietary Funds December 31, 2025 The notes to the financial statements are an integral part of this statement. 6 Page 54 of 112 LIABILITIES Current Liabilities Accounts Payable $ 23,880 33,776 57,656 Accrued Payroll 5,642 41,361 47,003 Deposits Payable 19,900 — 19,900 Unearned Revenues 53,645 355,949 409,594 Due to Other Funds 377,861 — 377,861 Current Portion of Long-Term Liabilities 22,275 20,006 42,281 Total Current Liabilities 503,203 451,092 954,295 Long-Term Liabilities Compensated Absences Payable 41,863 41,760 83,623 Net Pension Liability - WRS 35,551 32,343 67,894 Net OPEB Liability - LRLIF 17,754 13,929 31,683 Total OPEB Liability - RBP 351,426 284,655 636,081 Total Long-Term Liabilities 446,594 372,687 819,281 Total Liabilities 949,797 823,779 1,773,576 DEFERRED INFLOWS OF RESOURCES Deferred Items - WRS 106,910 97,263 204,173 Deferred Items - LRLIF 11,805 9,262 21,067 Deferred Items - RBP 45,070 36,507 81,577 Total Deferred Inflows of Resources 163,785 143,032 306,817 Total Liabilities and Deferred Inflows of Resources 1,113,582 966,811 2,080,393 NET POSITION Investment in Capital Assets 15,086,922 12,926,546 28,013,468 Restricted - Equipment Replacement 908,122 1,857,585 2,765,707 Restricted - Impact Fees 1,297,598 2,132,814 3,430,412 Unrestricted 4,446,293 4,304,726 8,751,019 Total Net Position 21,738,935 21,221,671 42,960,606 Water Sewer Utility Utility Totals The notes to the financial statements are an integral part of this statement. 7 Page 55 of 112 Water Sewer Utility Utility Totals Operating Revenues Charges for Services $ 1,905,893 2,203,752 4,109,645 Other 1,472,483 25,050 1,497,533 Total Operating Revenues 3,378,376 2,228,802 5,607,178 Operating Expenses Operation and Maintenance 1,320,881 1,268,984 2,589,865 Depreciation 453,152 742,626 1,195,778 Total Operating Expenses 1,774,033 2,011,610 3,785,643 Operating Income 1,604,343 217,192 1,821,535 Nonoperating Revenues (Expenses) Investment Income 217,233 345,432 562,665 Other Income 58,888 89,371 148,259 Taxes (45,150) (38,043) (83,193) 230,971 396,760 627,731 Income Before Contributions and Transfers 1,835,314 613,952 2,449,266 Capital Contributions 1,309,924 876,308 2,186,232 Transfers Out (306,362) (11,322) (317,684) 1,003,562 864,986 1,868,548 Change in Net Position 2,838,876 1,478,938 4,317,814 Net Position - Beginning 18,900,059 19,742,733 38,642,792 Net Position - Ending 21,738,935 21,221,671 42,960,606 LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Statement of Revenues, Expenses, and Changes in Net Position - Proprietary Funds For the Fiscal Year Ended December 31, 2025 The notes to the financial statements are an integral part of this statement. 8 Page 56 of 112 Water Sewer Utility Utility Totals Cash Flows from Operating Activities Receipts from Customers and Users $ 2,337,233 2,291,940 4,629,173 Payments to Employees (274,073) (471,606) (745,679) Payments to Suppliers (987,356) (886,385) (1,873,741) 1,075,804 933,949 2,009,753 Cash Flows from Noncapital Financing Activities Transfers Out (306,362) (11,322) (317,684) Cash Flows from Capital and Related Financing Activities Purchase of Capital Assets (393,276) (529,416) (922,692) Disposal of Capital Assets 832 — 832 (392,444) (529,416) (921,860) Cash Flows from Investing Activities Investment Income 217,233 345,432 562,665 Net Change in Cash and Cash Equivalents 594,231 738,643 1,332,874 Cash and Cash Equivalents - Beginning 5,152,926 7,452,987 12,605,913 Cash and Cash Equivalents - Ending 5,747,157 8,191,630 13,938,787 Reconciliation of Operating Income to Net Cash Provided (Used) by Operating Activities Operating Income 1,604,343 217,192 1,821,535 Adjustments to Reconcile Operating Income to Net Cash Provided by (Used in) Operating Activities Depreciation 453,152 742,626 1,195,778 Share of Meter Depreciation 48,878 (48,878) — Other Income (Expense) 13,738 51,328 65,066 (Increase) Decrease in Current Assets (1,103,759) 60,688 (1,043,071) Increase (Decrease) in Current Liabilities 59,452 (89,007) (29,555) Net Cash Provided by Operating Activities 1,075,804 933,949 2,009,753 Noncash Capital and Related Financing Activities Capital Contributions 1,309,924 876,308 2,186,232 LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Statement of Cash Flows - Proprietary Funds For the Fiscal Year Ended December 31, 2025 The notes to the financial statements are an integral part of this statement. 9 Page 57 of 112 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The Lake Geneva Utility Commission (the Commission) comprises the enterprise funds of the City of Lake Geneva (the City), Wisconsin. The government-wide financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, as applied to government units (hereinafter referred to as generally accepted accounting principles (GAAP)). The Governmental Accounting S t a n d a r d s B o a r d ( G A S B ) i s t h e a c c e p t e d s t a n d a r d - s e t t i n g b o d y f o r e s t a b l i s h i n g g o v e r n m e n t a l a c c o u n t i n g a n d financial reporting principles. The Commission’s significant accounting policies are described below. REPORTING ENTITY The accompanying financial statements present the government and its component units, entities for which the government is considered to be financially accountable. Blended component units are, in substance, part of the primary government’s operations, even though they are legally separate entities. Thus, blended component units are appropriately presented as funds of the primary government. Each discretely presented component unit is reported in a separate column in th e g o v e r n m e n t - w i d e f i n a n c i a l s t a t e m e n t s t o e m p h a s i z e t h a t i t i s b o t h l e g a l l y a n d substantively separate from the government. Management has determined that there are no fiduciary component units that are required to be included in the financial statements of the Commission and there are no discretely component units to include in the reporting entity. BASIS OF PRESENTATION In the Statement of Net Position, activities are reported on a full accrual, economic resources basis, which recognizes all long-term assets/deferred outflows and receivables as well as long-term obligations/deferred inflows. The Commission’s net position is reported in three parts: net investment in capital assets; restricted; and unrestricted. The Commission first utilizes restricted resources to finance qualifying activities. The Commission uses funds to report on its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain government functions or activities. A fund is a separate accounting entity with a self-balancing set of accounts. The Commission utilizes two proprietary funds. Proprietary funds are used to account for activities similar to those found in the private sector, where the determination of net income is necessary or useful to sound financial administration. Goods or services from such activities are provided to outside parties. The Water Utility Fund is used to account for the Commission's operation and maintenance of the water distribution system for residents, business entities, and public authorities of the Commission. The Sewer Utility Fund is used to account for the Commission's operation and maintenance of the wastewater treatment and disposal system for residents, business entities and public authorities of the Commission. MEASUREMENT FOCUS AND BASIS OF ACCOUNTING Measurement focus is a term used to describe “which” transactions are recorded within the various financial statements. Basis of accounting refers to “when” transactions are recorded regardless of the measurement focus applied. LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Notes to the Financial Statements December 31, 2025 10 Page 58 of 112 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued MEASUREMENT FOCUS AND BASIS OF ACCOUNTING - Continued Measurement Focus All proprietary funds utilize an “economic resources” measurement focus. The accounting objectives of this measurement focus are the determination of operating income, changes in net position, financial position, and cash flows. All assets/deferred outflows and liabilities/deferred inflows (whether current or noncurrent) associated with their activities are reported. Proprietary fund equity is classified as net position. Basis of Accounting The Commission’s basic financial statements are presented using the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when the liability/ deferred inflow is incurred or economic asset used. Revenues, expenses, gains, losses, assets/deferred outflows, and liabilities/deferred inflows resulting from exchange and exchange-like transactions are recognized when the exchange takes place. Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the Commission are charges to customers for services. Operating expenses include the cost of services, administrative expenses, and depreciation and amortization on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND NET POSITION Cash and Investments For the purpose of the Statement of Net Position, cash and cash equivalents are considered to be cash on hand, demand deposits, and cash with fiscal agent. For the purpose of the proprietary funds’ Statement of Cash Flows, cash and cash equivalents are considered to be cash on hand, demand deposits, cash with fiscal agent, and all highly liquid investments with an original maturity of three months or less. Investments are generally reported at fair value. Short-term investments are reported at cost, which approximates fair value. For investments, the Commission categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. All of the Commission’s investments are in 2a7-like investment pools that are measured at the net asset value per share determined by the pool. Restricted Cash and Investments Certain resources are set aside to be used for the replacement of capital assets and to account for the impact fees collected to finance system improvements. LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Notes to the Financial Statements December 31, 2025 11 Page 59 of 112 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND NET POSITION- Continued Receivables In the government-wide financial statements, receivables consist of all revenues earned at year-end and not yet received. Allowances for uncollectible accounts receivable are based upon historical trends and the periodic aging of accounts receivable. Major receivables balances include utility charges. Inventory/Prepaids Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaids in both the government-wide and fund financial statements. Inventory/prepaids are valued at cost, which approximates market, using the first-in/first-out (FIFO) method. The costs of governmental fund-type inventory/ prepaids are recorded as expenditures when consumed rather than when purchased. Pensions For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Wisconsin Retirement System (WRS) and additions to/deductions from WRS’ fiduciary net position have been determined on the same basis as they are reported by WRS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. Other Post-Employment Benefits (OPEB) The fiduciary net position of the Local Retiree Life Insurance Fund (“LRLIF”) has been determined using the flow of economic resources measurement focus and the accrual basis of accounting. This includes for purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to other post-employment benefits, OPEB expense, and information about the fiduciary net position of the LRLIF and additions to/deductions from LRLIF’s fiduciary net position have been determined on the same basis as they are reported by LRLIF. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with benefit terms. Investments are reported at fair value. LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Notes to the Financial Statements December 31, 2025 12 Page 60 of 112 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND NET POSITION- Continued Capital Assets Capital assets purchased or acquired with an original cost of $10,000, depending on asset class, or more are reported at historical cost or estimated historical cost. Contributed assets are reported at acquisition value as of the date received. Additions, improvements and other capital outlays that significantly extend the useful life of an asset are capitalized. Other costs incurred for repairs and maintenance are expensed as incurred. Infrastructure such as streets, traffic signals and signs are capitalized. The valuation basis for general capital assets are historical cost, or where historical cost is not available, estimated historical cost based on replacement costs. Capital assets in the proprietary funds are capitalized in the fund in which they are utilized. PSC guidelines are followed for depreciation related to the Water Utility. Depreciation on all assets is computed and recorded using the straight-line method of depreciation over the following estimated useful lives: Land Improvements 10 - 50 Years Buildings and Improvements 5 - 50 Years Machinery and Equipment 5 - 50 Years Infrastructure 5 - 150 Years Deferred Outflows/Inflows of Resources Deferred outflow/inflow of resources represents a consumption/acquisition of net assets that applies to a future period and therefore will not be recognized as an outflow of resources (expense)/inflow of resources (revenue) until that future time. Compensated Absences City employees can accrue up to 31 days of paid time off depending on their length of employment. A maximum of 3 days can be carried over to the following year. If an employee has more than 3 days of PTO at the end of the year, the additional days will be transferred over to their medical leave bank. Employees may accumulate a maximum of 60 days in their medical leave bank, and upon termination all remaining hours will be extinguished. Long-Term Obligations Long-term obligations are reported as liabilities in the financial statements. LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Notes to the Financial Statements December 31, 2025 13 Page 61 of 112 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND NET POSITION- Continued Net Position In the financial statements equity is classified as net position and displayed in three components: Investment in Capital Assets - Consists of capital assets including restricted capital assets, net of accumulated depreciation. Restricted - Consists of net position with constraints placed on the use either by (1) external groups such as creditors, grantors, contributors, or laws or regulations of other governments; or (2) law through constitutional provisions or enabling legislations. Unrestricted - All other net position balances that do not meet the definition of “restricted” or “net investment in capital assets.” Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumption that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates. NOTE 2 - STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY BUDGETARY INFORMATION Budgetary information is derived from the annual operating budget and is presented using the same basis of accounting for each fund as described in Note 1 to the financial statements. Budgets are adopted at the functional level of expenditure. The budgeted amounts presented include any amendments made. The Commission may authorize transfers of budgeted amounts within departments. Transfers between departments and changes to the overall budget must be approved by a two-thirds action. LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Notes to the Financial Statements December 31, 2025 14 Page 62 of 112 NOTE 3 - DETAIL NOTES ON ALL FUNDS DEPOSITS AND INVESTMENTS Permitted Deposits and Investments - Statutes authorize the Commission to make deposits/invest in commercial banks, savings and loan institutions, obligations of the U.S. Treasury and U.S. Agencies, obligations of States and their political subdivisions, credit union shares, repurchase agreements, commercial paper rated within the three highest classifications by at least two standard rating services, and the Local Government Investment Pool. The Local Government Investment Pool (LGIP) is an investment pool managed by the Wisconsin Department of Administration, which allows governments within the State to pool their funds for investment purposes. LGIP is not registered with the SEC as an investment company. Investments in LGIP are valued at the share price, which is the price for which the investment could be sold. Deposits. At year-end, the carrying amount of the Commission’s deposits totaled $513,177 and the bank balances totaled $2,748,527. Additionally, the Commission has $13,425,610 invested in LGIP which has a maturity of less than one year. Interest Rate Risk. Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. The Commission does not have an investment policy which specifically addresses interest rate risk. Credit Risk . Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. Besides investing in security instruments authorized under State Statute, the Commission does not have an investment policy which further addresses credit risk. At year-end, the Commission’s investment in LGIP was rated AAAm by Standard and Poor's. Custodial Credit Risk - Deposits . In the case of deposits, this is the risk that in the event of a bank failure, the Commission’s deposits may not be returned to it. Deposits at each bank in the state of Wisconsin are insured by the Federal Deposit Insurance Corporation (FDIC) up to $250,000 for the combined amount of all time and savings accounts (including NOW accounts) and $250,000 for all demand deposit accounts (interest-bearing and non-interest-bearing). Accounts at each institution outside the state of Wisconsin are insured by the FDIC up to $250,000 for the combined total of all deposit accounts. In addition, the State of Wisconsin Public Depository Guarantee Fund guarantees the District’s deposits up to $400,000 per public depository. The Commission does not have an investment policy which specifically addresses custodial credit risk for deposits. At year-end, the entire amount of the bank balance of deposits was covered by collateral, federal depository or equivalent insurance. Custodial Credit Risk - Investments . For an investment, this is the risk that in the event of the failure of the counterparty, the Commission will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The Commission does not have an investment policy which specifically addresses custodial credit risk for investments. The Commission’s investment in the LGIP is not subject to custodial credit risk. Concentration of Credit Risk. This is the risk of loss attributed to the magnitude of the Commission’s investment in a single issuer. The Commission does not have an investment policy which specifically addresses concentration of credit risk. At year-end, the Commission does not have any investments over 5 percent of the total cash and investment portfolio (other than investments issued or explicitly guaranteed by the U.S. government and investments in mutual funds, external investment pools, and other pooled investments). LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Notes to the Financial Statements December 31, 2025 15 Page 63 of 112 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued CAPITAL ASSETS Capital asset activity for the fiscal year was as follows: Water Utility Beginning Ending Balances Increases Decreases Balances Nondepreciable Capital Assets Land $ 335,899 — — 335,899 Construction in Progress 91,175 219,789 159,753 151,211 427,074 219,789 159,753 487,110 Depreciable Capital Assets Buildings and Improvements 1,271,247 106,894 — 1,378,141 Machinery and Equipment 6,064,669 64,068 — 6,128,737 Infrastructure 17,486,313 1,472,202 36,360 18,922,155 24,822,229 1,643,164 36,360 26,429,033 Less Accumulated Depreciation Buildings and Improvements 437,822 27,373 — 465,195 Machinery and Equipment 2,191,991 57,862 — 2,249,853 Infrastructure 8,732,906 416,795 35,528 9,114,173 11,362,719 502,030 35,528 11,829,221 Total Net Depreciable Capital Assets 13,459,510 1,141,134 832 14,599,812 Total Net Capital Assets 13,886,584 1,360,923 160,585 15,086,922 LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Notes to the Financial Statements December 31, 2025 16 Page 64 of 112 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued CAPITAL ASSETS - Continued Sewer Utility Beginning Ending Balances Increases Decreases Balances Nondepreciable Capital Assets Land $ 597,631 — — 597,631 Construction in Progress 1,080,618 449,933 1,352,723 177,828 1,678,249 449,933 1,352,723 775,459 Depreciable Capital Assets Land Improvements 36,877 — — 36,877 Buildings and Improvements 7,817,666 — — 7,817,666 Machinery and Equipment 5,983,094 111,848 12,950 6,081,992 Infrastructure 11,841,854 2,196,666 — 14,038,520 25,679,491 2,308,514 12,950 27,975,055 Less Accumulated Depreciation Land Improvements 28,426 3,688 — 32,114 Buildings and Improvements 4,774,968 156,354 — 4,931,322 Machinery and Equipment 4,004,120 375,008 12,950 4,366,178 Infrastructure 6,335,656 158,698 — 6,494,354 15,143,170 693,748 12,950 15,823,968 Total Net Depreciable Capital Assets 10,536,321 1,614,766 — 12,151,087 Total Net Capital Assets 12,214,570 2,064,699 1,352,723 12,926,546 Depreciation expense was charged to business-type activities as follows: Share of Meter Depreciation Depreciation Depreciation Expense Water Utility $ 502,030 (48,878) 453,152 Sewer Utility 693,748 48,878 742,626 1,195,778 — 1,195,778 LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Notes to the Financial Statements December 31, 2025 17 Page 65 of 112 NOTE 3 - DETAIL NOTES ON ALL FUNDS LONG-TERM OBLIGATIONS Long-term obligations activity for the fiscal year was as follows: Amounts Beginning Ending Due within Type of Debt Balances Additions Deductions Balances One Year Business-Type Activities Compensated Absences $ 104,476 53 — 104,529 20,906 Net Pension Liability - WRS 53,136 14,758 — 67,894 — Net OPEB Liability - LRLIF 31,931 — 248 31,683 — Total OPEB Liability - RBP 587,053 70,403 — 657,456 21,375 776,596 85,214 248 861,562 42,281 For business type activities, the net pension liability and the net/total OPEB liabilities are expended by the Water Utility and Sewer Utility Funds. Compensated absences are reported as the net change amount for the fiscal year. NET POSITION CLASSIFICATIONS Investment in capital assets was comprised of the following as of December 31, 2025: Business-Type Activities Capital Assets - Net of Accumulated Depreciation 28,013,468 Less Capital Related Debt: None — Investment in Capital Assets 28,013,468 NOTE 4 - OTHER INFORMATION RISK MANAGEMENT The Commission is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; natural disasters; and injuries to the Commission’s employees. The Commission has purchased insurance from private insurance companies. Risks covered included certain types of liabilities and bonds. Premiums have been displayed as expenditures/expenses in appropriate funds. There were no significant changes in insurance coverages from the prior year and settlements did not exceed insurance coverage in any of the past three fiscal years. LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Notes to the Financial Statements December 31, 2025 18 Page 66 of 112 NOTE 4 - OTHER INFORMATION - Continued CONTINGENT LIABILITIES Litigation From time to time, the Commission is party to various pending claims and legal proceedings with respect to employment, civil rights, property taxes and other matters. Although the outcome of such matters cannot be forecasted with certainty, it is the opinion of management and the Commission attorney that the likelihood is remote that any such claims or proceedings will have a material adverse effect on the Commission's financial position or results of operations. Grants Amounts received or receivable from grantor agencies are subject to audit and adjustment by grantor agencies, principally the federal government. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amount, if any, of expenditures which may be disallowed by the grantor cannot be determined at this time although the Commission expects such amounts, if any, to be immaterial. EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLAN Wisconsin Retirement System (WRS) Plan Descriptions Plan Administration. The Wisconsin Retirement System (WRS) is a cost-sharing multiple-employer defined benefit pension plan. WRS benefits and other plan provisions are established by Chapter 40 of the Wisconsin Statutes. Benefit terms may onely be modified by the legislature. The retirement system is administered by the Wisconsin Department of Employee Trust Funds (ETF). The system provides coverage to all eligible State of Wisconsin, local government, and other public employees. All employees, initially employed by a participating WRS employer on or after July 1, 2011, expected to work at least 1,200 hours a year (880 hours for teachers and school district educational support employees) and expected to be employed for at least one year from employee’s date of hire are eligible to participate in the WRS. ETF issues a standalone Annual Comprehensive Financial Report (ACFR), which can be found at https:// etf.wi.gov/about-etf/reports-and-studies/financial-reports-and-statements. Additionally, ETF issued a standalone Wisconsin Retirement System Financial Report, which can also be found using the link above. Vesting. For employees beginning participation on or after January 1, 1990, and no longer actively employed on or after April 24, 1998, creditable service in each of five years is required for eligibility for a retirement annuity. Participants employed prior to 1990 and on or after April 24, 1998, and prior to July 1, 2011, are immediately vested. Participants who initially became WRS eligible on or after July 1, 2011, must have five years of creditable service to be vested. Benefits Provided. Employees who retire at or after age 65 (54 for protective occupations and 62 for elected officials and executive service retirement plan participants, if hired on or before 12/31/2016) are entitled to a retirement benefit based on a formula factor, their final average earnings, and creditable service. LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Notes to the Financial Statements December 31, 2025 19 Page 67 of 112 NOTE 4 - OTHER INFORMATION - Continued EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLAN - Continued Wisconsin Retirement System (WRS) - Continued Plan Descriptions - Continued Benefits Provided - Continued. Final average earnings is the average of the participant's three highest annual earnings periods. Creditable service includes current service and prior service for which a participant received earnings and made contributions as required. Creditable service also includes creditable military service. The retirement benefit will be calculated as a money purchase benefit based on the employee’s contributions plus matching employer's contributions, with interest, if that benefit is higher than the formula benefit. Vested participants may retire at or after age 55 (50 for protective occupations) and receive an actuarially-reduced benefit. Participants terminating covered employment prior to eligibility for an annuity may either receive employee-required contributions plus interest as a separation benefit or leave contributions on deposit and defer application until eligible to receive a retirement benefit. The WRS also provides death and disability benefits for employees. Post-Retirement Adjustments. The Employee Trust Funds Board may periodically adjust annuity payments from the retirement system based on annual investment performance in accordance with s. 40.27, Wis. Stat. An increase (or decrease) in annuity payments may result when investment gains (losses), together with other actuarial experience factors, create a surplus (shortfall) in the reserves, as determined by the system’s consulting actuary. Annuity increases are not based on cost of living or other similar factors. For Core annuities, decreases may be applied only to previously granted increases. By law, Core annuities cannot be reduced to an amount below the original, guaranteed amount (the floor) set at retirement. The Core and Variable annuity adjustments granted during recent years are as follows Core Fund Variable Fund Year Adjustment Adjustment 2015 2.9% 2.0% 2016 0.5% (5.0%) 2017 2.0% 4.0% 2018 2.4% 17.0% 2019 —% (10.0%) 2020 1.7% 21.0% 2021 5.1% 13.0% 2022 7.4% 15.0% 2023 1.6% (21.0%) 2024 3.6% 15.0% LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Notes to the Financial Statements December 31, 2025 20 Page 68 of 112 NOTE 4 - OTHER INFORMATION - Continued EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLAN - Continued Wisconsin Retirement System (WRS) - Continued Plan Descriptions - Continued Contributions. Required contributions are determined by an annual actuarial valuation in accordance with Chapter 40 of the Wisconsin Statutes. The employee required contribution is one-half of the actuarially determined contribution rate for General category employees, including Teachers, Executives and Elected Officials. Starting on January 1, 2016, the Executives and Elected Officials category was merged into the General Employee Category. Required contributions for protective employees are the same rate as general employees. Employers are required to contribute the remainder of the actuarially determined contribution rate. The employer may not pay the employee required contribution unless provided for by an existing collective bargaining agreement. During the reporting period, the Commission recognized $77,153 in contributions from the employer. Contributions rates as of December 31, 2024 are: Employee Category Employee Employer General (including teachers, executive, and elected official) 6.90% 6.90% Protective Occupation with Social Security 6.90% 14.30% Protective Occupation without Social Security 6.90% 19.10% Act 4 Protective County Jailers 14.30% 6.90% Pension Liabilties, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions At December 31, 2025, the Commission reported a net pension liability of $67,894 for its proportionate share of the net pension liability. The net pension liability was measured as of December 31, 2024 , and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of December 31, 2023, rolled forward to December 31, 2024 . No material changes in assumptions or benefit terms occurred between the actuarial valuation date and the measurement date. The Commission’s proportion of the net pension liability was based on the Commission’s share of contributions to the pension plan relative to the contributions of all participating employers. At December 31, 2024, the Commission’s proportion was 0.00356179%, which was a decrease of 0.00001205% from its proportion measured as of December 31, 2023. For the year ended December 31, 2025, the Commission recognized pension expense of $87,325. LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Notes to the Financial Statements December 31, 2025 21 Page 69 of 112 NOTE 4 - OTHER INFORMATION - Continued EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLAN - Continued Wisconsin Retirement System (WRS) - Continued Pension Liabilties, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions - Continued For the year ended December 31, 2025 , the Commission reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Deferred Outflows of Inflows of Resources Resources Totals Differences Between Expected and Actual Experience $ 210,849 (198,132) 12,717 Net Difference Between Projected and Actual Earnings on Pension Plan Investments 103,167 — 103,167 Changes of Assumptions 20,146 — 20,146 Changes in Proportion and Differences Between Employer Contributions and Proportionate Share of Contributions — (6,041) (6,041) Total Pension Expense to be Recognized in Future Periods 334,162 (204,173) 129,989 Pension Contributions Made Subsequent to the Measurement Date 77,153 — 77,153 Total Deferred Amounts Related to Pensions 411,315 (204,173) 207,142 $77,153 reported as deferred outflows of resources related to pension resulting from the WRS Employer’s contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended December 31, 2026. Amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense in future periods as follows: Net Deferred Outflows/ Fiscal (Inflows) Year of Resources 2026 $ 38,529 2027 138,868 2028 (36,055) 2029 (11,353) 2030 — Thereafter — Total 129,989 LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Notes to the Financial Statements December 31, 2025 22 Page 70 of 112 NOTE 4 - OTHER INFORMATION - Continued EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLAN - Continued Wisconsin Retirement System (WRS) - Continued Actuarial Assumptions The total pension liability in the December 31, 2024 , actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement: Actuarial Valuation Date December 31, 2023 Measurement Date of Net Pension Liability December 31, 2024 Experience Study January 1, 2021 - December 31, 2023 Published November 19, 2024 Actuarial Cost Method Entry Age Normal Asset Valuation Method Fair Value Long-Term Expected Rate of Return 6.80% Discount Rate 6.80% Salary Increases Wage Inflation 3.00% Seniority/Merit 0.10% - 5.70% Mortality 2020 WRS Experience Mortality Table Post-Retirement Adjustments* 1.70% *No post-retirement adjustment is guaranteed. Actual adjustments are based on recognized investment return, actuarial experience, and other factors. 1.7% is the assumed annual adjustment based on the investment return assumption and the post-retirement discount rate. Includes the impact of known Market Recognition Account deferred gains/losses on the liability for dividend payments. Actuarial assumptions are based upon an experience study conducted in 2024 that covered a three-year period from January 1, 2021 to December 31, 2023. Based on this experience study, actuarial assumptions used to measure the total pension liability changed from prior year, including seniority (merit) and separation rates. The total pension liability for December 31, 2024 is based upon a roll-forward of the liability calculated from the December 31, 2023 actuarial valuation. LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Notes to the Financial Statements December 31, 2025 23 Page 71 of 112 NOTE 4 - OTHER INFORMATION - Continued EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLAN - Continued Wisconsin Retirement System (WRS) - Continued Long-Term Expected Return on Plan Assets The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of geometric real rates of return for each major asset class are summarized in the following table: Long-Term Long-Term Target Expected Nominal Expected Real Core Fund Asset Class Allocation Rate of Return Rate of Return Public Equity 38.0% 7.0% 4.3% Public Fixed Income 27.0% 6.1% 3.4% Private Equity/Debt 20.0% 9.5% 6.7% Inflation Sensitive 19.0% 4.8% 2.1% Real Estate 8.0% 6.5% 3.8% Leverage (12.0%) 3.7% 1.1% Total Core Fund 100.0% 7.5% 4.8% Variable Fund Asset Class U.S. Equities 70.0% 6.5% 3.8% International Equities 30.0% 7.4% 4.7% Total Variable Fund 100.0% 6.9% 4.2% Single Discount Rate A single discount rate of 6.8% was used to measure the total pension liability for the current and prior year. The discount rate is based on the expected rate of return on pension plan investments of 6.8% and a municipal bond rate of 4.08% (Source: "20-Bond GO Index" is the Bond Buyer Index, general obligation, 20 years to maturity, mixed quality as of December 31, 2024. In describing this index, the Bond Buyer notes that the bonds' average quality is roughly equivalent to Moody's Investors Service's Aa2 rating and Standard and Poor's Corp.'s AA.). Because of the unique structure of WRS, the 6.8% expected rate of return implies that a dividend of approximately 1.7% will always be paid. For purposes of the single discount rate, it was assumed that the dividend would always be paid. The projection of cash flows used to determine this single discount rate assumed that plan member contributions will be made at the current contribution rate and that employer contributions will be made at rates equal to the difference between actuarially determined contribution rates and the member rate. Based on these assumptions, the pension plan’s fiduciary net position was projected to be available to make all projected future benefit payments (including expected dividends) of current plan members. Therefore, the municipal bond rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Notes to the Financial Statements December 31, 2025 24 Page 72 of 112 NOTE 4 - OTHER INFORMATION - Continued EMPLOYEE RETIREMENT SYSTEM - DEFINED BENEFIT PENSION PLAN - Continued Wisconsin Retirement System (WRS) - Continued Sensitivity of the Commission’s Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following presents the Commission’s proportionate share of the net pension liability calculated using the discount rate of 6.80%, as well as what the Commission’s proportionate share of the net pension liability/(asset) would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate: Current 1% Decrease Discount Rate 1% Increase (5.80%) (6.80%) (7.80%) Commission's Proportionate Share of the Net Pension Liability/(Asset) $ 636,936 67,894 (336,393) Pension Plan Fiduciary Net Position Detailed information about the pension plan’s fiduciary net position is available in separately issued financial statements available at https://etf.wi.gov/aboutetf/reports-and-studies/financial-reports-and-statements. OTHER POST-EMPLOYMENT BENEFITS The Commission contributes to two other post-employment benefit plans, the Local Retiree Life Insurance Fund (LRLIF) and the Retiree Benefit Plan (RBP) . The aggregate amounts recognized for the other post-employment plans are: Deferred Deferred Pension Net OPEB Outflows of Inflows of Expense Liability Resources Resources Local Retiree Life Insurance Fund $ 5,443 31,683 15,495 21,067 Retiree Benefit Plan 100,506 657,456 109,533 81,577 105,949 689,139 125,028 102,644 LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Notes to the Financial Statements December 31, 2025 25 Page 73 of 112 NOTE 4 - OTHER INFORMATION - Continued OTHER POST-EMPLOYMENT BENEFITS - Continued Local Retiree Life Insurance Fund (LRLIF) Plan Description The LRLIF is a multiple-employer defined benefit OPEB plan. LRLIF benefits and other plan provisions are established by Chapter 40 of the Wisconsin Statutes. The Wisconsin Department of Employee Trust Funds (ETF) and the Group Insurance Board have statutory authority for program administration and oversight. The plan provides post-employment life insurance benefits for all eligible members. OPEB Plan Fiduciary Net Position. ETF issues a standalone Annual Comprehensive Financial Report (ACFR), which can be found at https://etf.wi.gov/about-etf/reports-and-studies/financial-reports-and-statements. Additionally, ETF issued a standalone Retiree Life Insurance Financial Report, which can also be found using the link above. Benefits Provided. The LRLIF plan provides fully paid up life insurance benefits for post-age 64 retired members and pre-65 retirees who pay for their coverage. Contributions. The Group Insurance Board approves contribution rates annually, based on recommendations from the insurance carrier. Recommended rates are based on an annual valuation, taking into consideration an estimate of the present value of future benefits and the present value of future contributions. A portion of employer contributions made during a member’s working lifetime funds a post-retirement benefit. Employers are required to pay the following contributions based on member contributions for active members to provide them with Basic Coverage after age 65. There are no employer contributions required for pre-age 65 annuitant coverage. If a member retires prior to age 65, they must continue paying the member premiums until age 65 in order to be eligible for the benefit after age 65. Contribution rates as of December 31, 2024 are: Coverage Type Employer Contribution 50% Post Retirement Coverage 40% of Member Contribution 25% Post Retirement Coverage 20% of Member Contribution LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Notes to the Financial Statements December 31, 2025 26 Page 74 of 112 NOTE 4 - OTHER INFORMATION - Continued OTHER POST-EMPLOYMENT BENEFITS - Continued Local Retiree Life Insurance Fund (LRLIF) - Continued Plan Description - Continued Contributions - Continued. Member contributions are based upon nine age bands through age 69 and an additional eight age bands for those age 70 and over. Participating members must pay monthly contribution rates per $1,000 of coverage until the age of 65 (age 70 if active). The member contribution rates in effect for the year ended December 31, 2024 are as listed below: Attained Age Basic Supplemental Under 30 0.0500 0.0500 30-34 0.0600 0.0600 35-39 0.0700 0.0700 40-44 0.0800 0.0800 45-49 0.1200 0.1200 50-54 0.2200 0.2200 55-59 0.3900 0.3900 60-64 0.4900 0.4900 65-69 0.5700 0.5700 During the reporting period, the LRLIF recognized $55 in contributions from the employer. OPEB Liabilties, OPEB Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB At December 31, 2025, the Commission reported a liability of $31,683 for its proportionate share of the net OPEB liability. The net OPEB liability was measured as of December 31, 2024 , and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation as of December 31, 2023 rolled forward to December 31, 2024 . No material changes in assumptions or benefit terms occurred between the actuarial valuation date and the measurement date. The Commission’s proportion of the net OPEB liability was based on the Commission’s share of contributions to the OPEB plan relative to the contributions of all participating employers. At December 31, 2024 , the Commission’s proportion was 0.00746590%, which was an increase of 0.00052500% from its proportion measured as of December 31, 2023. For the year ended December 31, 2025, the Commission recognized pension expense of $5,443. LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Notes to the Financial Statements December 31, 2025 27 Page 75 of 112 NOTE 4 - OTHER INFORMATION - Continued OTHER POST-EMPLOYMENT BENEFITS - Continued Local Retiree Life Insurance Fund (LRLIF) - Continued OPEB Liabilties, OPEB Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB - Continued For the year ended December 31, 2025 , the Commission reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Deferred Outflows of Inflows of Resources Resources Totals Differences Between Expected and Actual Experience $ — (3,296) (3,296) Net Difference Between Projected and Actual Earnings on OPEB Plan Investments 435 — 435 Changes of Assumptions 7,774 (17,771) (9,997) Changes in Proportion and Differences Between Employer Contributions and Proportionate Share of Contributions 7,231 — 7,231 Total OPEB Expense to be Recognized in Future Periods 15,440 (21,067) (5,627) OPEB Contributions Made Subsequent to the Measurement Date 55 — 55 Total Deferred Amounts Related to OPEB 15,495 (21,067) (5,572) $55 reported as deferred outflows of resources related to OPEB resulting from employer contributions subsequent to the measurement date and will be recognized as a reduction of the net OPEB liability in the reporting year ended December 31, 2026. Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows: Net Deferred Outflows/ Fiscal (Inflows) Year of Resources 2026 $ 495 2027 (1,046) 2028 (2,258) 2029 (2,286) 2030 139 Thereafter (671) Total (5,627) LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Notes to the Financial Statements December 31, 2025 28 Page 76 of 112 NOTE 4 - OTHER INFORMATION - Continued OTHER POST-EMPLOYMENT BENEFITS - Continued Local Retiree Life Insurance Fund (LRLIF) - Continued Actuarial Assumptions The Total OPEB Liability in the December 31, 2024 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement: Actuarial Valuation Date December 31, 2023 Measurement Date of Net OPEB Liability December 31, 2024 Experience Study January 1, 2021 - December 31, 2023 Published November 19, 2024 Actuarial Cost Method Entry Age Normal 20 Year Tax-Exempt Municipal Bond Yield 4.08% Long-Term Expected Rate of Return 4.25% Discount Rate 4.09% Salary Increases Wage Inflation 3.00% Seniority/Merit 0.10% - 5.70% Mortality 2020 WRS Experience Mortality Table Actuarial assumptions are based upon an experience study conducted in 2024 that covered a three-year period from January 1, 2021 to December 31, 2023. The Total OPEB Liability for December 31, 2024 is based upon a roll-forward of the liability calculated from the January 1, 2024 actuarial valuation. Long-Term Expected Return on Plan Assets The long-term expected rate of return is determined by adding expected inflation to expected long-term real returns and reflecting expected volatility and correlation. Investments for the LRLIF are held with Securian, the insurance carrier. Interest is calculated and credited to the LRLIF based on the rate of return for a segment of the insurance carriers’ general fund, specifically 10-year A- Bonds (as a proxy, and not tied to any specific investments). The overall aggregate interest rate is calculated using a tiered approach based on the year the funds were originally invested and the rate of return for that year. Investment interest is credited based on the aggregate rate of return and assets are not adjusted to fair market value. Furthermore, the insurance carrier guarantees the principal amounts of the reserves, including all interest previously credited thereto. LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Notes to the Financial Statements December 31, 2025 29 Page 77 of 112 NOTE 4 - OTHER INFORMATION - Continued OTHER POST-EMPLOYMENT BENEFITS - Continued Local Retiree Life Insurance Fund (LRLIF) - Continued Asset Allocation Targets and Expected Returns Long-Term Expected Target Geometric Real Asset Class Index Allocation Rate of Return US Intermediate Credit Bonds Bloomberg US Interm Credit 40.00% 2.41% US Mortgages Bloomberg US MBS 60.00% 2.71% Inflation 2.30% Long-Term Expected Rate of Return 4.25% The long-term expected rate of return remained unchanged from the prior year at 4.25%. The long-term expected rate of return is determined by adding expected inflation to expected long-term real returns and reflecting expected volatility and correlation. The expected inflation rate remained unchanged from the prior year at 2.30%. Single Discount Rate A single discount rate of 4.09% was used to measure the total OPEB liability for the current year, as opposed to a discount rate of 3.32% for the prior year. The change in the discount rate was primarily caused by the increase in the municipal bond rate from 3.26% as of December 31, 2023 to 4.08% as of December 31, 2024. The Plan’s fiduciary net position was projected to be insufficient to make all projected future benefit payments of current active and inactive members. Therefore, the discount rate for calculating the total OPEB liability is equal to the single equivalent rate that results in the same actuarial present value as the long-term expected rate of return applied to benefit payments, to the extent that the plan’s fiduciary net position is projected to be sufficient to make projected benefit payments, and the municipal bond rate applied to benefit payment to the extent that the plan’s fiduciary net position is projected to be insufficient. The plan’s fiduciary net position was projected to be available to make projected future benefit payments of current plan members through December 31, 2037. The projection of cash flows used to determine the single discount rate assumed that employer contributions will be made according to the current employer contribution schedule and that contributions are made by plan members retiring prior to age 65. LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Notes to the Financial Statements December 31, 2025 30 Page 78 of 112 NOTE 4 - OTHER INFORMATION - Continued OTHER POST-EMPLOYMENT BENEFITS - Continued Local Retiree Life Insurance Fund (LRLIF) - Continued Sensitivity of the Commission’s Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following presents the Commission’s proportionate share of the net OPEB liability calculated using the discount rate of 4.09%, as well as what the Commission’s proportionate share of the net OPEB liability would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate: Current 1% Decrease Rate 1% Increase (3.09%) (4.09%) (5.09%) Commission's Proportionate Share of the Net OPEB Liability $ 42,348 31,683 23,464 Retiree Benefit Plan General Information about the Retiree Benefit Plan Plan Description. The Commission’s defined benefit OPEB plan, Retiree Benefits Plan (RBP), provides OPEB for all permanent full-time general employees of the Commission. RBP is a single-employer defined benefit OPEB plan administered by the Commission. Article 11 of the State Compiled Statutes grants the authority to establish and amend the benefit terms and financing requirements to the Board of Commissioners. No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement 75. Benefits Provided. The plan provides healthcare coverage for eligible retirees and their spouses through the City's insurance plan which covers both active and retired members. For non-union, water, and sewer employees at least age 55 with a minimum of 20 years of service and retires under WRS hired prior to January 1, 2014, the City will contribute 50% of the single or family health insurance premiums on behalf of the retiree. The City's contributions, however, will not exceed Medicare or age 65. Non-union employees hired on or after January 1, 2014 are not eligible for an explicit City provided insurance benefit upon retirement. However, they have the opportunity to pay the premium to remain on the City's plan for the duration of COBRA. Plan Membership. As of December 31, 2025 , the measurement date, the following employees were covered by the benefit terms: Inactive Plan Members Currently Receiving Benefits 7 Inactive Plan Members Entitled to but not yet Receiving Benefits — Active Plan Members 111 Total 118 *The employees in the above table include the Commission. A detailed breakdown between the City and the Commission is not available. LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Notes to the Financial Statements December 31, 2025 31 Page 79 of 112 NOTE 4 - OTHER INFORMATION - Continued OTHER POST-EMPLOYMENT BENEFITS - Continued Retirement Benefit Plan - Continued Total OPEB Liability The Commission’s total OPEB liability was measured as of December 31, 2025 , and was determined by an actuarial valuation as of December 31, 2024. Actuarial Assumptions. The total OPEB liability in the December 31, 2024 actuarial valuation was determined using the following actuarial assumptions and other inputs, applied to all periods included in the measurement, unless otherwise specified: Actuarial Valuation Date December 31, 2024 Measurement Date December 31, 2025 Reporting Date December 31, 2025 Actuarial Cost Method Entry Age Normal (Level Percent of Salary) Healthcare Trend Rate 7.00% decreasing to 6.50%, then decreasing by 0.10% per year down to 4.50%, and level thereafter Discount Rate* 4.43% Actuarial Assumptions Based on an experience study conducted in 2021 using Wisconsin Retirement System (WRS) experience from 2018-20. Mortality Assumptions 2020 WRS Experience Tables for Active Employees and Healthy Retirees projected with mortality improvements using the fully generational MP-2021 projection scale from a base year of 2010. *Implicit in this rate is an assumed rate of inflation of 2.50% The discount rate is based on the S&P Municipal Bond 20 Year High Grade Index as of the measurement date. LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Notes to the Financial Statements December 31, 2025 32 Page 80 of 112 NOTE 4 - OTHER INFORMATION - Continued OTHER POST-EMPLOYMENT BENEFITS - Continued Retirement Benefit Plan - Continued Change in the Net OPEB Liability Total OPEB Liability Balance at December 31, 2024 $ 587,053 Changes for the Year: Service Cost 140,698 Interest on the Total OPEB Liability 27,007 Changes of Benefit Terms — Difference Between Expected and Actual Experience (43,941) Changes of Assumptions or Other Inputs (31,986) Benefit Payments (21,375) Other Changes — Net Changes 70,403 Balance at December 31, 2025 657,456 Sensitivity of the Total OPEB Liability to Changes in the Discount Rate The discount rate used to measure the total OPEB liability was 4.43%, while the prior valuation used 4.28%. The following presents the total OPEB liability, calculated using the discount rate, as well as what the total OPEB liability would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher: Current 1% Decrease Discount Rate 1% Increase (3.43%) (4.43%) (5.43%) Total OPEB Liability $ 730,193 657,456 591,745 LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Notes to the Financial Statements December 31, 2025 33 Page 81 of 112 NOTE 4 - OTHER INFORMATION - Continued OTHER POST-EMPLOYMENT BENEFITS - Continued Retirement Benefit Plan - Continued Sensitivity of the Total OPEB Liability to Changes in the Healthcare Cost Trend Rates The following presents the total OPEB liability, calculated using a variable Healthcare Trend Rate, as well as what the total OPEB liability would be if it were calculated using a Healthcare Trend Rate that is one percentage point lower or one percentage point higher: Healthcare Cost Trend 1% Decrease Rates 1% Increase (Varies) (Varies) (Varies) Total OPEB Liability $ 570,524 657,456 761,672 OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB For the year ended December 31, 2025 , the Commission recognized OPEB expense of $ 100,506. At December 31, 2025 , the Commission reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: Deferred Deferred Outflows of Inflows of Resources Resources Totals Difference Between Expected and Actual Experience $ 109,533 (11,687) 97,846 Change in Assumptions — (69,890) (69,890) Net Difference Between Projected and Actual Earnings on OPEB Plan Investments — — — Total Deferred Amounts Related to OPEB 109,533 (81,577) 27,956 LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Notes to the Financial Statements December 31, 2025 34 Page 82 of 112 NOTE 4 - OTHER INFORMATION - Continued OTHER POST-EMPLOYMENT BENEFITS - Continued Retirement Benefit Plan - Continued OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB - Continued Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows: Net Deferred Fiscal Outflows Year of Resources 2026 $ 608 2027 608 2028 608 2029 608 2030 608 Thereafter 24,916 Total 27,956 LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Notes to the Financial Statements December 31, 2025 35 Page 83 of 112 REQUIRED SUPPLEMENTARY INFORMATION Required supplementary information includes financial information and disclosures that are required by the GASB but are not considered a part of the basic financial statements. Such information includes: • Schedule Employer Contributions Wisconsin Retirement System Fund - Last Ten Fiscal Years Local Retiree Life Insurance Fund • Schedule of Proportionate Share of the Net Pension/OPEB Liability/(Asset) Wisconsin Retirement System Fund - Last Ten Fiscal Years Local Retiree Life Insurance Fund • Notes to the Required Supplementary Information Wisconsin Retirement System Fund Local Retiree Life Insurance Fund • Schedule of Changes in the Employer's Total OPEB Liability Retiree Benefit Plan Notes to the Required Supplementary Information Budgetary Information - Budgets are adopted on a basis consistent with generally accepted accounting principles. 36 Page 84 of 112 Contributions in Relation to Contributions as Contractually the Contractually Contribution a Percentage of Fiscal Required Required Excess/ Covered Covered Year Contribution Contributions (Deficiency) Payroll Payroll 2016 $ 44,128 $ 44,128 $ — $ 668,606 6.60% 2017 49,958 49,958 — 734,676 6.80% 2018 50,398 50,398 — 752,198 6.70% 2019 47,235 47,235 — 605,789 7.80% 2020 48,359 48,359 — 542,472 8.91% 2021 63,985 63,985 — 735,589 8.70% 2022 68,847 68,847 — 788,160 8.74% 2023 64,802 64,802 — 673,007 9.63% 2024 67,096 67,096 — 638,513 10.51% 2025 77,153 77,153 — 696,991 11.07% LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Wisconsin Retirement System Schedule of Employer Contributions - Last Ten Fiscal Years December 31, 2025 37 Page 85 of 112 Contributions in Relation to Contributions as Contractually the Contractually Contribution Covered- a Percentage of Fiscal Required Required Excess/ Employee Covered-Employee Year Contribution Contributions (Deficiency) Payroll Payroll 2018 $ 224 $ 224 $ — $ 752,198 0.03% 2019 231 231 — 605,789 0.04% 2020 177 177 — 542,472 0.03% 2021 260 260 — 735,589 0.04% 2022 268 268 — 788,160 0.03% 2023 131 131 — 673,007 0.02% 2024 54 54 — 638,513 0.01% 2025 55 55 — 696,991 0.01% Note: This schedule is intended to show information for ten years. Information for additional years will be displayed as it becomes available. LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Local Retiree Life Insurance Fund Schedule of Employer Contributions December 31, 2025 38 Page 86 of 112 Plan Fiduciary Proportionate Contributions as Net Position Proportion of Share of the a Percentage of as a Percentage Fiscal the Net Pension Net Pension Covered Covered of Total Pension Year Liability/(Asset) Liability/(Asset) Payroll Payroll Liability 2016 0.00460110% $ 74,767 $ 754,206 9.91% 98.20% 2017 0.00473480% 39,026 668,606 5.84% 99.12% 2018 0.00455155% (135,141) 734,676 (18.39%) 102.93% 2019 0.00474077% 166,091 752,198 22.08% 96.45% 2020 0.00395649% (127,575) 605,789 (21.06%) 102.96% 2021 0.00518730% (323,852) 542,472 (59.70%) 105.26% 2022 0.00493170% (407,413) 735,589 (55.39%) 106.02% 2023 0.00390882% 207,201 788,160 26.29% 95.72% 2024 0.00357384% 53,136 673,007 7.90% 98.85% 2025 0.00356179% 67,894 638,513 10.63% 98.79% Note: The amounts presented were determined as of the prior fiscal year-end. LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Wisconsin Retirement System Fund Schedule of Proportionate Share of the Net Pension Liability/(Asset) - Last Ten Fiscal Years December 31, 2025 39 Page 87 of 112 Changes in Benefit Terms: There were no changes of benefit terms for any participating employer in WRS. Change in Assumptions: Based on a three-year experience study conducted in 2021 covering January 1, 2018 through December 31, 2020, the ETF Board adopted assumption changes that were used to measure the total pension liability beginning with the year ended December 31, 2021, including the following: • Lowering the long-term expected rate of return from 7.0% to 6.8% • Lowering the discount rate from 7.0% to 6.8% • Lowering the price inflation rate from 2.5% to 2.4% • Lowering the post-retirement adjustments from 1.9% to 1.7% • Mortality assumptions were changed to reflect updated trends by transitioning from the Wisconsin 2018 Mortality Table to the 2020 WRS Experience Mortality Table. Based on a three-year experience study conducted in 2018 covering January 1, 2015 through December 31, 2017, the ETF Board adopted assumption changes that were used to measure the total pension liability beginning with the year-ended December 31, 2018, including the following: • Lowering the long-term expected rate of return from 7.2% to 7.0% • Lowering the discount rate from 7.2% to 7.0% • Lowering the wage inflation rate from 3.2% to 3.0% • Lowering the price inflation rate from 2.7% to 2.5% • Lowering the post-retirement adjustments from 2.1% to 1.9% • Mortality assumptions were changed to reflect updated trends by transitioning from the Wisconsin 2012 Mortality Table to the Wisconsin 2018 Mortality Table. LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Wisconsin Retirement System Notes to the Required Supplementary Information December 31, 2025 40 Page 88 of 112 Valuation Date December 31, 2022 Actuarial Cost Method Frozen Entry Age Amortization Method Level Percent of Payroll-Closed Amortization Period Amortization Period 30 Years Closed from Date of Participation in WRS Asset Valuation Method Five Year Smoothed Market (Closed) Actuarial Assumptions Net Investment Rate of Return 5.40% Weighted Based on Assumed Rate for: Pre-Retirement 6.80% Post-Retirement 5.00% Salary Increases Wage Inflation 3.00% Seniority/Merit 0.10% - 5.70% Post Retirement Benefit Adjustments* 1.70% Retirement Age Experience-based table of rates that are specific to the type of eligibility condition. Last updated for the 2021 valuation pursuant to an experience study of the period 2018-2020. Mortality 2020 WRS Experience Tables. The rates based on actual WRS experience adjusted for future mortality improvements using the MP-2021 fully generational improvement scale from a base year of 2010. *No post-retirement adjustment is guaranteed. Actual adjustments are based on recognized investment return, actuarial experience, and other factors. Value is the assumed annual adjustment based on the investment return assumption and the post-retirement discount rate. LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Wisconsin Retirement System Notes to the Required Supplementary Information - Continued December 31, 2025 41 Page 89 of 112 Plan Fiduciary Proportionate Contributions as Net Position Proportion of Share of the Covered- a Percentage of as a Percentage Fiscal the Net OPEB Net OPEB Employee Covered-Employee of Total OPEB Year Liability Liability Payroll Payroll Liability 2018 0.01177372% $ 35,422 $ 734,676 4.82% 44.81% 2019 0.01216160% 30,901 752,198 4.11% 48.69% 2020 0.01009146% 42,989 605,789 7.10% 37.58% 2021 0.01304836% 71,775 542,472 13.23% 31.36% 2022 0.01376659% 77,356 735,589 10.52% 29.57% 2023 0.00628732% 23,967 788,160 3.04% 38.81% 2024 0.00694090% 31,931 673,007 4.74% 33.90% 2025 0.00746590% 31,683 638,513 4.96% 37.20% Notes: This schedule is intended to show information for ten years. Information for additional years will be displayed as it becomes available. The amounts presented were determined as of the prior fiscal year-end. LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Local Retiree Life Insurance Fund Schedule of Proportionate Share of the Net OPEB Liability December 31, 2025 42 Page 90 of 112 Change in Benefit Terms: There were no recent changes in benefit terms. Change in Assumptions: In addition to the rate changes detailed in the tables above, the State of Wisconsin Employee Trust Fund Board adopted economic and demographic assumption changes based on a three year experience study performed for the Wisconsin Retirement System. These assumptions are used in the actuarial valuations of OPEB liabilities (assets) for the retiree life insurance programs and are summarized below. The assumption changes that were used to measure the December 31, 2021 total OPEB liabilities, including the following: • Lowering the price inflation rate from 2.5% to 2.4% • Mortality assumptions were changed to reflect updated trends by transitioning from the Wisconsin 2018 Mortality Table to the 2020 WRS Experience Mortality Table. The assumption changes that were used to measure the December 31, 2018 total OPEB liabilities, including the following: • Lowering the long-term expected rate of return from 5.00% to 4.25% • Lowering the wage inflation rate from 3.2% to 3.0% • Lowering the price inflation rate from 2.7% to 2.5% • Mortality assumptions were changed to reflect updated trends by transitioning from the Wisconsin 2012 Mortality Table to the Wisconsin 2018 Mortality Table. LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Local Retiree Life Insurance Fund Notes to the Required Supplementary Information December 31, 2025 43 Page 91 of 112 12/31/2018 Total OPEB Liability Service Cost $ 1,991 Interest 1,448 Changes in Benefit Terms — Differences Between Expected and Actual Experience 1,759 Change of Assumptions or Other Inputs (5,451) Benefit Payments (4,460) Other Changes 961 Net Change in Total OPEB Liability (3,752) Total OPEB Liability - Beginning 45,442 Total OPEB Liability - Ending 41,690 Covered-Employee Payroll $ 540,862 Total OPEB Liability as a Percentage of Covered-Employee Payroll 7.71 % Notes: This schedule is intended to show information for ten years. Information for additional years will be displayed as it becomes available. No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement 75. Changes of Assumptions. Changes of assumptions and other inputs reflect the effects of changes in the discount rate from 2018 through 2025. LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Retiree Benefit Plan Schedule of Changes in the Employer's Total OPEB Liability December 31, 2025 44 Page 92 of 112 12/31/2019 12/31/2020 12/31/2021 12/31/2022 12/31/2023 12/31/2024 12/31/2025 990 994 1,612 28,430 92,998 27,701 140,698 658 476 31 11,333 20,034 18,479 27,007 — — — — — — — — 1,915 — (17,274) — 25,517 (43,941) 674 3,858 (684) 382,432 — 38,160 (31,986) (1,200) (701) (959) (22,071) (21,465) (18,839) (21,375) (23,008) (4,728) — — — — — (21,886) 1,814 — 382,850 91,567 91,018 70,403 41,690 19,804 21,618 21,618 404,468 496,035 587,053 19,804 21,618 21,618 404,468 496,035 587,053 657,456 356,190 553,166 553,166 766,285 766,285 1,110,201 1,175,292 5.56 % 3.91 % 3.91 % 52.78 % 64.73 % 52.88 % 55.94 % 45 Page 93 of 112 OTHER SUPPLEMENTARY INFORMATION Other supplementary information includes financial statements and schedules not required by the GASB, nor a part of the basic financial statements, but are presented for purposes of additional analysis. Such schedules include: • Budgetary Comparison Schedules - Enterprise Funds 46 Page 94 of 112 Original Final Budget Budget Actual Operating Revenues Charges for Services $ 1,849,500 1,849,500 1,905,893 Other 291,263 291,263 1,472,483 Total Operating Revenues 2,140,763 2,140,763 3,378,376 Operating Expenses Operations and Maintenance Source of Supply 91,015 91,015 91,049 Pumping 199,200 199,200 92,721 Water Treatment 262,400 262,400 196,487 Transmission and Distribution 374,150 374,150 278,901 Customer Accounts 83,350 83,350 88,939 Administrative and General 498,775 498,775 572,784 Depreciation — — 453,152 Total Operating Expenses 1,508,890 1,508,890 1,774,033 Operating Income 631,873 631,873 1,604,343 Nonoperating Revenues (Expenses) Investment Income 174,650 174,650 217,233 Other Income (53,130) (53,130) 58,888 Taxes (48,250) (48,250) (45,150) 73,270 73,270 230,971 Income Before Contributions and Transfers 705,143 705,143 1,835,314 Capital Contributions — — 1,309,924 Transfers Out (251,000) (251,000) (306,362) (251,000) (251,000) 1,003,562 Change in Net Position 454,143 454,143 2,838,876 Net Position - Beginning 18,900,059 Net Position - Ending 21,738,935 LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Water Utility - Enterprise Fund Schedule of Revenues, Expenses and Changes in Net Position - Budget and Actual For the Fiscal Year Ended December 31, 2025 47 Page 95 of 112 Residential $ 824,800 824,800 891,738 Multi-Family 413,700 413,700 417,537 Commercial 145,400 145,400 143,070 Industrial 27,800 27,800 32,607 Public Authority 82,600 82,600 63,462 Private Fire Protection 73,800 73,800 74,460 Public Fire Protection 281,400 281,400 283,019 1,849,500 1,849,500 1,905,893 Other Forfeited Discounts 3,700 3,700 5,120 Rents from Water Property 254,563 254,563 254,563 Other 33,000 33,000 1,212,800 291,263 291,263 1,472,483 Total Operating Revenues 2,140,763 2,140,763 3,378,376 Original Final Budget Budget Actual Charges for Services LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Water Utility - Enterprise Fund Schedule of Operating Revenues - Budget and Actual For the Fiscal Year Ended December 31, 2025 48 Page 96 of 112 Original Final Budget Budget Actual Operating Revenues Charges for Services $ 2,143,700 2,143,700 2,203,752 Other 18,737 18,737 25,050 Total Operating Revenues 2,162,437 2,162,437 2,228,802 Operating Expenses Operations and Maintenance Plant Operation and Maintenance 2,634,887 2,634,887 869,960 Administrative and General 362,310 362,310 399,024 Depreciation — — 742,626 Total Operating Expenses 2,997,197 2,997,197 2,011,610 Operating Income (Loss) (834,760) (834,760) 217,192 Nonoperating Revenues (Expenses) Investment Income 265,900 265,900 345,432 Other Income (77,211) (77,211) 89,371 Taxes (40,250) (40,250) (38,043) 148,439 148,439 396,760 Income (Loss) Before Contributions and Transfers (686,321) (686,321) 613,952 Capital Contributions — — 876,308 Transfers Out — — (11,322) — — 864,986 Change in Net Position (686,321) (686,321) 1,478,938 Net Position - Beginning 19,742,733 Net Position - Ending 21,221,671 LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Sewer Utility - Enterprise Fund Schedule of Revenues, Expenses and Changes in Net Position - Budget and Actual For the Fiscal Year Ended December 31, 2025 49 Page 97 of 112 Charges for Services Residential $ 1,107,000 1,107,000 1,144,553 Multi-Family 196,000 196,000 190,880 Commercial 516,400 516,400 545,769 Industrial 47,300 47,300 52,130 Public Authority 57,000 57,000 47,554 Haulers 220,000 220,000 222,866 2,143,700 2,143,700 2,203,752 Other Forfeited Discounts 3,700 3,700 5,374 Other 15,037 15,037 19,676 18,737 18,737 25,050 Total Operating Revenues 2,162,437 2,162,437 2,228,802 Original Final Budget Budget Actual LAKE GENEVA UTILITY COMMISSION CITY OF LAKE GENEVA, WISCONSIN Sewer Utility - Enterprise Fund Schedule of Operating Revenues - Budget and Actual For the Fiscal Year Ended December 31, 2025 50 Page 98 of 112 ŐĞŶĚĂ /ƚĞŵ DĞŵŽ ŝƚLJ ŽĨ >ĂŬĞ 'ĞŶĞǀĂ ŽŵŵŝƚƚĞĞ͗ DĞĞƚŝŶŐĂƚĞ͗ ^ƵďũĞĐƚ ͬ dŝƚůĞ͗ ^ƵďŵŝƚƚĞĚ LJ͗ ĂĐŬŐƌŽƵŶĚ ͬ ZĞƋƵĞƐƚ &ŝƐĐĂů /ŵƉĂĐƚ ͬ ƵĚŐĞƚ x ƐƚŝŵĂƚĞĚ ŽƐƚ͗ Ψ x &ƵŶĚŝŶŐ ^ŽƵƌĐĞ͗ ;Ğ͘Ő͕͘'ĞŶĞƌĂů ZĞǀ͕͘ W&͕Z&͕ 'ƌĂŶƚƐͿ x ƵĚŐĞƚ ^ƚĂƚƵƐ͗܆܆tŝƚŚŝŶ ƵĚŐĞƚ ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ܆KǀĞƌ ƵĚŐĞƚ ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ ܆ƵĚŐĞƚ ŵĞŶĚŵĞŶƚ ZĞƋƵŝƌĞĚ ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ x '>EƵŵďĞƌ͗ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ;/Ĩ ĂƉƉůŝĐĂďůĞ͕ ŶŽƚĞ ŐƌĂŶƚ ĂǁĂƌĚƐ͕ĐŽƐƚͲƐŚĂƌŝŶŐ͕ Žƌ ĐĂƉŝƚĂů ƉůĂŶ ƌĞĨĞƌĞ ŶĐĞƐ͘Ϳ KƌĚŝŶĂŶĐĞͬWŽůŝĐLJ /ŵƉůŝĐĂƚŝŽŶƐͬŚĂŶŐĞƐ͗ ZĞĐŽŵŵĞŶĚĂƚŝŽŶ͗ /ŵƉůĞŵĞŶƚĂƚŝŽŶͬEĞdžƚ^ƚĞƉƐ EĂŵĞŽĨŽŵŵŝƚƚĞĞ ĂƚĞŽĨDĞĞƚŝŶŐ KƌŝŐŝŶĂůŐĞŶĚĂ/ƚĞŵη KƵƚĐŽŵĞ ƚƚĂĐŚŵĞŶƚƐ ;ůŝƐƚĂůů ĂƚƚĂĐŚŵĞŶƚƐƚŚĂƚŐŽǁŝƚŚƚŚŝƐŝƚĞŵĂŶĚŵĞŵŽͿ ZĞǀŝĞǁĞĚďLJ͗ ĂƚĞ͗ ŽŵŵĞŶƚƐ͗ Utility Commission 7/15/2026 Suburban Sewer Request J.Gajewski Staff received a request for suburban sewer service, submitted by the Owner of W2573 W South St., a parcel within the Town of Linn. As outlined in the request, the Owner would like to remain in the Town of Linn after connection to the City's sewer collection system. This property owner made a similar request for service in August 2020, which was denied by the Commission. The Utility does maintain a sanitary sewer main along W South, which could allow a sanitary sewer service to be constructed, without the need of additional Utility infrastructure construction. None The Utility does not have an IGA established with the Town of Linn that would require the City to provide service, and thus, has no obligation to do so. Ordinance 78-8(5) requires any extension of sewer and water extensions beyond City limits to be specifically authorized by the City Council. As there is no Intergovernmental Agreement in place that obligates the Utility to provide sewer service to the requesting parcel, Staff recommends the Utility Commission take action to: Deny the request to provide suburban sewer service to W2573 W South Street, None 13a W2573 South St. Service Request.pdf Page 99 of 112 Page 100 of 112 ŐĞŶĚĂ /ƚĞŵ DĞŵŽ ŝƚLJ ŽĨ >ĂŬĞ 'ĞŶĞǀĂ ŽŵŵŝƚƚĞĞ͗ DĞĞƚŝŶŐĂƚĞ͗ ^ƵďũĞĐƚ ͬ dŝƚůĞ͗ ^ƵďŵŝƚƚĞĚ LJ͗ ĂĐŬŐƌŽƵŶĚ ͬ ZĞƋƵĞƐƚ &ŝƐĐĂů /ŵƉĂĐƚ ͬ ƵĚŐĞƚ x ƐƚŝŵĂƚĞĚ ŽƐƚ͗ Ψ x &ƵŶĚŝŶŐ ^ŽƵƌĐĞ͗ ;Ğ͘Ő͕͘'ĞŶĞƌĂů ZĞǀ͕͘ W&͕Z&͕ 'ƌĂŶƚƐͿ x ƵĚŐĞƚ ^ƚĂƚƵƐ͗܆܆tŝƚŚŝŶ ƵĚŐĞƚ ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ܆KǀĞƌ ƵĚŐĞƚ ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ ܆ƵĚŐĞƚ ŵĞŶĚŵĞŶƚ ZĞƋƵŝƌĞĚ ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ x '>EƵŵďĞƌ͗ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ;/Ĩ ĂƉƉůŝĐĂďůĞ͕ ŶŽƚĞ ŐƌĂŶƚ ĂǁĂƌĚƐ͕ĐŽƐƚͲƐŚĂƌŝŶŐ͕ Žƌ ĐĂƉŝƚĂů ƉůĂŶ ƌĞĨĞƌĞ ŶĐĞƐ͘Ϳ KƌĚŝŶĂŶĐĞͬWŽůŝĐLJ /ŵƉůŝĐĂƚŝŽŶƐͬŚĂŶŐĞƐ͗ ZĞĐŽŵŵĞŶĚĂƚŝŽŶ͗ /ŵƉůĞŵĞŶƚĂƚŝŽŶͬEĞdžƚ^ƚĞƉƐ EĂŵĞŽĨŽŵŵŝƚƚĞĞ ĂƚĞŽĨDĞĞƚŝŶŐ KƌŝŐŝŶĂůŐĞŶĚĂ/ƚĞŵη KƵƚĐŽŵĞ ƚƚĂĐŚŵĞŶƚƐ ;ůŝƐƚĂůů ĂƚƚĂĐŚŵĞŶƚƐƚŚĂƚŐŽǁŝƚŚƚŚŝƐŝƚĞŵĂŶĚŵĞŵŽͿ ZĞǀŝĞǁĞĚďLJ͗ ĂƚĞ͗ ŽŵŵĞŶƚƐ͗ Utility Commission 7/15/2026 Utility Acceptance - Stone Ridge 2B J.Gajewski The utility improvements for Phase 2B of the Stone Ridge Development were installed in late 2020, and the Developer has satisfied the requirements to request dedication of the phase's public improvements. A summary of the sewer and water infrastructure, and a letter of recommendation accompanies this memo. NOTE: sanitary sewer laterals are not being dedicated to the Utility. None Staff recommends the Utility Commission take action to: Approve acceptance of the public utility improvements related to Phase 2B of the Stone Ridge Development. None 14a Stone Ridge Phase 2B Utilities_Recommendation for Acceptance.pdf Page 101 of 112 MEMO TO THE CITY OF LAKE GENEVA To: Josh Gajewski – Utility Director Date: July 15, 2026 From: Bridget Barry, P .E. – 262-806-9194 CC: David De Angelis – City Administrator Dan Draper – City Attorney Mike Timmers, P .E. – Kapur and Associates Inc. Naomi Rauch, P .E. – Kapur and Associates Inc. Subject: Stoneridge Phase 2B – Utility Approval Recommendation The utility items have been completed in Stoneridge Phase 2B. The sanitary sewer, water main, and fire hydrants, within the public rights of way, have been installed, tested, and approved pursuant to State of Wisconsin and City of Lake Geneva standards and approved construction documents for the above listed project. The work has been acceptably completed, and it is Kapur’s recommendation that the public improvements be accepted as public infrastructure. The roadway at which these utilities are located that is recommended for acceptance include: Stonemill Circle (Stone Ridge Drive to Stone Ridge Drive). A summary of the utility infrastructure that will be added to the City’s inventory is attached. If you have any questions or comments, please feel free to contact me! Page 102 of 112 Prepared by: Kapur & Associates, Inc. Stone Ridge Phase 2B (installed in 2020) 1" HDPE Curb & Corp Location Service (LF) Stops (EA) Stonemill Cir. - Lot #35 24.0 1.0 Stonemill Cir. - Lot #34 24.0 1.0 Stonemill Cir. - Lot #33 24.0 1.0 Stonemill Cir. - Lot #32 30.0 1.0 Stonemill Cir. - Lot #31 35.0 1.0 Stonemill Cir. - Lot #30 55.0 1.0 Stonemill Cir. - Lot #29 62.0 1.0 Stonemill Cir. - Lot #28 40.0 1.0 Stonemill Cir. - Lot #27 40.0 1.0 Stonemill Cir. - Lot #26 40.0 1.0 Quantity Total 374.0 10.0 Estimated cost per unit 30.00$ 450.00$ Cost Total 11,220.00$ 4,500.00$ TOTAL WATER SERVICES COST $ - ACCEPTED 2026 15,720.00$ *NOTE: Water Service lengths are measured to Right of Way CITY OF LAKE GENEVA - WATER SERVICES* ACCEPTED 2026 D:\Walworth_Co\Lake Geneva_City\Gov\190138 2019 Lake Geneva Plan Review\PHSE01 Stoneridge Phase II\Phase 2b\Acceptance\Utilities\WaterServAccepted2026.xlsx Page 1 of 1 Page 103 of 112 Prepared by: Kapur & Associates, Inc. Stone Ridge Phase 2B Stonemill Circle (installed in 2020) 4" PVC 8" PVC 48" SAN Location Lateral (LF) Main (LF) MH (EA) Stonemill Cir. - FROM SAN MH 204 TO SAN MH 204A 301.5 1.0 Stonemill Cir. - FROM SAN MH 204A TO SAN MH 204B 91.5 1.0 Stonemill Cir. - FROM SAN MH 204B TO SAN MH 204C 85.0 1.0 Stonemill Cir. - FROM SAN MH 204C TO SAN MH 204D 173.0 1.0 Stonemill Cir. - Lot #35 32.0 Stonemill Cir. - Lot #34 32.0 Stonemill Cir. - Lot #33 32.0 Stonemill Cir. - Lot #32 39.0 Stonemill Cir. - Lot #31 42.0 Stonemill Cir. - Lot #30 35.0 Stonemill Cir. - Lot #29 40.0 Stonemill Cir. - Lot #28 32.0 Stonemill Cir. - Lot #27 32.0 Stonemill Cir. - Lot #26 32.0 Quantity Total 348.0 651.0 4.0 Estimated cost per unit $55.00 65.00 $ 3,500.00 $ Cost Total 19,140.00 $ 42,315.00 $ 14,000.00 $ TOTAL SANITARY SEWER COST $ - ACCEPTED IN 2026 CITY OF LAKE GENEVA - SANITARY SEWER ACCEPTED IN 2026 75,455.00 $ D:\Walworth_Co\Lake Geneva_City\Gov\190138 2019 Lake Geneva Plan Review\PHSE01 Stoneridge Phase II\Phase 2b\Acceptance\Utilities\SanitaryAccepted2026.xlsx Page 1 of 1 Page 104 of 112 Prepared by: Kapur & Associates, Inc. Stone Ridge Phase 2B (installed in 2020) 6" Hydrant 6" PVC 8" PVC 6" Wat. 8" Water Hydrant Location Lead (LF) Main (LF) Main (LF) Hyd. Valve (EA) Valve (EA) (EA) Stonemill Cir. - (STA 0+10 to STA 7+18) 28.0 595.0 1.0 2.0 1.0 Quantity Total 28.0 0.0 595.0 1.0 2.0 1.0 Estimated cost per unit 74.00 $ -$ 55.00 $ 1,000.00 $ 1,500.00 $ 5,200.00 $ Cost Total 2,072.00 $ -$ 32,725.00 $ 1,000.00 $ 3,000.00 $ 5,200.00 $ TOTAL WATERMAIN COST $ - ACCEPTED IN 2026 CITY OF LAKE GENEVA - WATERMAIN ACCEPTED IN 2026 43,997.00 $ D:\Walworth_Co\Lake Geneva_City\Gov\190138 2019 Lak e Geneva Plan Review\PHSE01 Stoneridge Phase II\Phase 2b\Acceptance\Utilities\WatermainAccepted2026.xl sx Page 1 of 1 Page 105 of 112 STONE RIDGE PHASE 2B Data on this map may or may not be accurate, current, or otherwise reliable. For reference only. Feet 0 Legend 111.67 07/15/2026 223.3 Note © Kapur and Associates, Inc. Street Names Private Roads County Municipalities Tax Parcels (Air Photo) General Parcels For Documents Right-Of-Way City Limits IM24_5K-3_0218_S.sid Red: Band_1 Green: Band_2 Blue: Band_3 IM24_5K-3_0217_S.sid Red: Band_1 Green: Band_2 Blue: Band_3 IM24_5K-3_0118_N.sid Red: Band_1 Green: Band_2 Blue: Band_3 IM24_5K-3_0117_N.sid Red: Band_1 Green: Band_2 Blue: Band_3 Page 106 of 112 ŐĞŶĚĂ /ƚĞŵ DĞŵŽ ŝƚLJ ŽĨ >ĂŬĞ 'ĞŶĞǀĂ ŽŵŵŝƚƚĞĞ͗ DĞĞƚŝŶŐĂƚĞ͗ ^ƵďũĞĐƚ ͬ dŝƚůĞ͗ ^ƵďŵŝƚƚĞĚ LJ͗ ĂĐŬŐƌŽƵŶĚ ͬ ZĞƋƵĞƐƚ &ŝƐĐĂů /ŵƉĂĐƚ ͬ ƵĚŐĞƚ x ƐƚŝŵĂƚĞĚ ŽƐƚ͗ Ψ x &ƵŶĚŝŶŐ ^ŽƵƌĐĞ͗ ;Ğ͘Ő͕͘'ĞŶĞƌĂů ZĞǀ͕͘ W&͕Z&͕ 'ƌĂŶƚƐͿ x ƵĚŐĞƚ ^ƚĂƚƵƐ͗܆܆tŝƚŚŝŶ ƵĚŐĞƚ ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ܆KǀĞƌ ƵĚŐĞƚ ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ ܆ƵĚŐĞƚ ŵĞŶĚŵĞŶƚ ZĞƋƵŝƌĞĚ ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ x '>EƵŵďĞƌ͗ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ;/Ĩ ĂƉƉůŝĐĂďůĞ͕ ŶŽƚĞ ŐƌĂŶƚ ĂǁĂƌĚƐ͕ĐŽƐƚͲƐŚĂƌŝŶŐ͕ Žƌ ĐĂƉŝƚĂů ƉůĂŶ ƌĞĨĞƌĞ ŶĐĞƐ͘Ϳ KƌĚŝŶĂŶĐĞͬWŽůŝĐLJ /ŵƉůŝĐĂƚŝŽŶƐͬŚĂŶŐĞƐ͗ ZĞĐŽŵŵĞŶĚĂƚŝŽŶ͗ /ŵƉůĞŵĞŶƚĂƚŝŽŶͬEĞdžƚ^ƚĞƉƐ EĂŵĞŽĨŽŵŵŝƚƚĞĞ ĂƚĞŽĨDĞĞƚŝŶŐ KƌŝŐŝŶĂůŐĞŶĚĂ/ƚĞŵη KƵƚĐŽŵĞ ƚƚĂĐŚŵĞŶƚƐ ;ůŝƐƚĂůů ĂƚƚĂĐŚŵĞŶƚƐƚŚĂƚŐŽǁŝƚŚƚŚŝƐŝƚĞŵĂŶĚŵĞŵŽͿ ZĞǀŝĞǁĞĚďLJ͗ ĂƚĞ͗ ŽŵŵĞŶƚƐ͗ Utility Commission 7/15/2026 AT&T - Host Tower Lease J.Gajewski The Utility received a proposed revision of terms from AT&T for the Host Drive Tower. As proposed, the revisions would lower the annual rent by approximately $6,700 and extend the expiration of the lease by 5 years, while retaining the existing 3% annual rent escalator. The calculated revenue impact, if the lease runs to termination in 2056, would be a loss of approximately $200,000 to the Utility. The next 5-year rolling renewal period, where AT&T could cancel the lease and rent is January 30, 2031. None Staff recommends the Utility Commission take action to: Deny the proposed terms of renewal and the lump sum payment option proposed by AT&T on June 11, 2026, for the Host Drive Tower Lease. **NOTE: Should the Utility Commission wish to negotiate the proposed terms for lease renewal, a Closed Session has been noticed for deliberation. None 15a ATT Term Sheet HOST Reduction 10080263.pdf Page 107 of 112 950 WEST BETHANY DRIVE / SUITE 700 / ALLEN, TX 75013 950 West Bethany Drive Suite 700 Allen, TX 75013 June 11, 2026 Josh Gajewski 361 West Main Street Lake Geneva, WI 53147 AT&T Communications Facility FA #: 10080263 / Lease ID: 71811 Site Address: 1005 Host Drive, Lake Geneva, WI 53147 Dear Landlord As you are aware, AT&T Mobility (“AT&T”) has partnered with MD7, LLC (“MD7) to work with you to facilitate certain modifications to the cell site lease on your property. These modifications will allow AT&T to meet current business requirements and enhance your site’s value to the network. Changes in the Wireless Industry Recent industry developments are changing how wireless telecommunications carriers operate. In the past, carriers focused on rapidly building out their networks in order to provide the best coverage. Today, while consumers are enjoying greater services and better coverage than ever before, operating costs continue to escalate. As a result, the wireless industry is also focusing on operating networks as efficiently as possible. Eliminating Risk and Increasing Value AT&T is addressing this shift by reviewing its cell site portfolio. AT&T has partnered with MD7 to offer selected landlords like you the opportunity to minimize the business risks associated with industry uncertainties and to increase the value of your cell site lease. Criteria for Cellular Site Retention Option 1: AT&T is willing to offer the following option to secure a longer-term lease with you:  $27,800.00 per year, commencing 10/1/2026.  3% rent increase every year, commencing 10/1/2027.  Extension of Lease through 1/30/2056. Option 2:  Lump Sum Payment Option: Provide a one -time lump sum payment of $ 495,000. In return, you will grant a perpetual easement on your property and assign the lease rights and rental income under your lease with AT&T to MD7 or an affiliate of MD7. It is important for you to know that the pre- payment does not change the ownership or control of the rest of your property in any manner. Page 108 of 112 2 AT&T values its affiliation with you and hopes to continue a long and mutually profitable relationship for years to come. Participation in this program is optional and AT&T will continue to abide by the terms of the existing agreement, including AT&T’s rights to not extend the existing lease agreement. After having reviewed this proposal, please contact me within 10 business days to discuss further. Thank you for your consideration. Sincerely, Mo Benzegala Lease Consultant d: (858) 333-8121 e: mbenzegala@md7.com MD7 | Authorized Agent for AT&T Mobility Submission of this letter does not constitute a modified agreement and is only a proposal. The parties acknowledge and agree that they intend to be bound only upon the execution of an amendment detailing the provisions herein. Page 109 of 112 ŐĞŶĚĂ /ƚĞŵ DĞŵŽ ŝƚLJ ŽĨ >ĂŬĞ 'ĞŶĞǀĂ ŽŵŵŝƚƚĞĞ͗ DĞĞƚŝŶŐĂƚĞ͗ ^ƵďũĞĐƚ ͬ dŝƚůĞ͗ ^ƵďŵŝƚƚĞĚ LJ͗ ĂĐŬŐƌŽƵŶĚ ͬ ZĞƋƵĞƐƚ &ŝƐĐĂů /ŵƉĂĐƚ ͬ ƵĚŐĞƚ x ƐƚŝŵĂƚĞĚ ŽƐƚ͗ Ψ x &ƵŶĚŝŶŐ ^ŽƵƌĐĞ͗ ;Ğ͘Ő͕͘'ĞŶĞƌĂů ZĞǀ͕͘ W&͕Z&͕ 'ƌĂŶƚƐͿ x ƵĚŐĞƚ ^ƚĂƚƵƐ͗܆܆tŝƚŚŝŶ ƵĚŐĞƚ ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ܆KǀĞƌ ƵĚŐĞƚ ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ ܆ƵĚŐĞƚ ŵĞŶĚŵĞŶƚ ZĞƋƵŝƌĞĚ ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ x '>EƵŵďĞƌ͗ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ;/Ĩ ĂƉƉůŝĐĂďůĞ͕ ŶŽƚĞ ŐƌĂŶƚ ĂǁĂƌĚƐ͕ĐŽƐƚͲƐŚĂƌŝŶŐ͕ Žƌ ĐĂƉŝƚĂů ƉůĂŶ ƌĞĨĞƌĞ ŶĐĞƐ͘Ϳ KƌĚŝŶĂŶĐĞͬWŽůŝĐLJ /ŵƉůŝĐĂƚŝŽŶƐͬŚĂŶŐĞƐ͗ ZĞĐŽŵŵĞŶĚĂƚŝŽŶ͗ /ŵƉůĞŵĞŶƚĂƚŝŽŶͬEĞdžƚ^ƚĞƉƐ EĂŵĞŽĨŽŵŵŝƚƚĞĞ ĂƚĞŽĨDĞĞƚŝŶŐ KƌŝŐŝŶĂůŐĞŶĚĂ/ƚĞŵη KƵƚĐŽŵĞ ƚƚĂĐŚŵĞŶƚƐ ;ůŝƐƚĂůů ĂƚƚĂĐŚŵĞŶƚƐƚŚĂƚŐŽǁŝƚŚƚŚŝƐŝƚĞŵĂŶĚŵĞŵŽͿ ZĞǀŝĞǁĞĚďLJ͗ ĂƚĞ͗ ŽŵŵĞŶƚƐ͗ Utility Commission 7/15/2026 AT&T - Dodge Tower Lease J.Gajewski The Utility received a proposed revision of terms from AT&T for the Dodge Street Tower. As proposed, the revisions would lower the annual rent by approximately $6,000, lower the annual rent escalator from 3% to 2%, and extend the expiration of the lease by 10 years. The calculated revenue impact, if the lease runs to termination in 2056, would be a loss of approximately $536,000 to the Utility. The next 5-year rolling renewal period, where AT&T could cancel the lease and rent is April 24, 2031. None Staff recommends the Utility Commission take action to: Deny the proposed terms of renewal and the lump sum payment option proposed by AT&T on July 13, 2026, for the Dodge Street Tower Lease. **NOTE: Should the Utility Commission wish to negotiate the proposed terms for lease renewal, a Closed Session has been noticed for deliberation. None 16a ATT Term Sheet DODGE 10080262.pdf Page 110 of 112 950 WEST BETHANY DRIVE / SUITE 700 / ALLEN, TX 75013 950 West Bethany Drive Suite 700 Allen, TX 75013 July 13, 2026 Josh Gajewski Lake Geneva Water Commission Lake Geneva, WI 53147 AT&T Communications Facility FA #: 10080262 / Lease ID: 65928 Site Address: 1887 Dodge Street, Lake Geneva, WI 53147 Dear Landlord As you are aware, AT&T Mobility (“AT&T”) has partnered with MD7, LLC (“MD7) to work with you to facilitate certain modifications to the cell site lease on your property. These modifications will allow AT&T to meet current business requirements and enhance your site’s value to the network. Changes in the Wireless Industry Recent industry developments are changing how wireless telecommunications carriers operate. In the past, carriers focused on rapidly building out their networks in order to provide the best coverage. Today, while consumers are enjoying greater services and better coverage than ever before, operating costs continue to escalate. As a result, the wireless industry is also focusing on operating networks as efficiently as possible. Eliminating Risk and Increasing Value AT&T is addressing this shift by reviewing its cell site portfolio. AT&T has partnered with MD7 to offer selected landlords like you the opportunity to minimize the business risks associated with industry uncertainties and to increase the value of your cell site lease. Criteria for Cellular Site Retention Option 1: AT&T is willing to offer the following option to secure a longer-term lease with you:  $36,050.00 per year, commencing 8/1/2027.  2% rent increase every year, commencing 8/1/2028.  Extension of Lease through 4/23/2056. Option 2:  Lump Sum Payment Option: Provide a one -time lump sum payment of $ 531,000. In return, you will grant a perpetual easement on your property and assign the lease rights and rental income under your lease with AT&T to MD7 or an affiliate of MD7. It is important for you to know that the pre- payment does not change the ownership or control of the rest of your property in any manner. Page 111 of 112 2 AT&T values its affiliation with you and hopes to continue a long and mutually profitable relationship for years to come. Participation in this program is optional and AT&T will continue to abide by the terms of the existing agreement, including AT&T’s rights to not extend the existing lease agreement. After having reviewed this proposal, please contact me within 10 business days to discuss further. Thank you for your consideration. Sincerely, Mo Benzegala Lease Consultant d: (858) 333-8121 e: mbenzegala@md7.com MD7 | Authorized Agent for AT&T Mobility Submission of this letter does not constitute a modified agreement and is only a proposal. The parties acknowledge and agree that they intend to be bound only upon the execution of an amendment detailing the provisions herein. Page 112 of 112