9.29.26 Budget Workshop — Agenda Packet

City of Fort Atkinson City Manager's Office 101 N. Main Street Fort Atkinson, WI 53538 CITY COUNCIL BUDGET WORKSHOP IN PERSON TUESDAY, SEPTEMBER 29, 2026 – 3:00 PM CITY HALL – SECOND FLOOR If you have special needs or circumstances which may make communication or accessibility difficult at the meeting, please call (920) 397-9901. Accommodations will, to the fullest extent possible, be made available on request by a person with a disability. AGENDA 1. 2027 Budget Introduction (Houseman): a. 2027 Operating Budget Summary – 10 minutes 1) General Fund Revenues b. 2027 Capital Improvements Project Budget Summary – 10 minutes 1) Revenue Sources 2. 2027 Budget Department Presentations: a. Parks and Recreation Budget & CIP (Dayton) – 15 minutes 1) Senior Center 2) Youth Center 3) Recreation/Aquatic Center 4) Parks b. Hoard Historical Museum Budget (Lee) – 15 minutes c. Dwight Foster Public Library Budget (Lippert) – 15 minutes d. Department of Neighborhood Services (Draeger) – 20 minutes 1) Building Inspection/Zoning Administration 2) Code Enforcement 3) Municipal Facilities & Airport (Thompson) 4) Electrical Budget & CIP (Armstrong) 3. Break – 10 minutes (4:25 pm – 4:35 pm): a. Fire/EMS Department & CIP (Peterson) – 20 minutes b. Police Department & CIP (Bump) – 20 minutes Page 1 of 145 c. Public Works Operations & CIP (Williamson) – 20 minutes d. Wastewater Utility Budget & CIP (Sweeney) – 10 minutes 4. Break and Working Dinner – 15 minutes (5:45 – 6:00 pm) a. Public Works/Engineering Budget & CIP (Navin) – 45 minutes 1) Water Utility Budget & CIP 2) Stormwater Fund 3) Transportation Fund – 2027 Road Work 4) Taxi Fund 5) Lorman Update b. Clerk/Treasurer Budget (Ebbert) – 10 minutes c. City Manager Budget (Houseman) – 30 minutes 1) Lodging/Room Tax/City Scape 2) Affordable Housing Fund 3) Capital Catalyst Fund 4) Tax Increment Districts 5) Fee Resolution d. Wrap-up and questions – 35 minutes 5. Adjourn – 8:00 pm Date Posted: September 25, 2026 CC: City Council; City Staff; City Attorney; News Media; Fort Atkinson School District; Fort Atkinson Chamber of Commerce Visit us online! City news and information can be found at www.fortatkinsonwi.gov, and be sure to follow us on Facebook @FortAtkinsonWI. Page 2 of 145 City of Fort Atkinson City Manager’s Office 101 N. Main Street Fort Atkinson, WI 53538 MEMORANDUM DATE: September 29, 2026 TO: City of Fort Atkinson City Council FROM: Rebecca Houseman, City Manager RE: Draft 2027 Operating Budget & 2027-2032 Capital Improvements Plan The City’s budget document can be a very useful tool to communicate the goals of the City Council. It also tells the story of the services the City provides and the cost of providing those services. At the 2027 Budget Workshop, the City’s Management Team will provide an overview of their departmental services, major changes to programs or services, capital projects, 2026 accomplishments, and 2027 goals. Staff continues to work on the overall budget document, including narratives, descriptions, charts, graphs, and pictures, for the Public Hearing to take place on November 5, 2026. For this Council Workshop, staff has provided the following information for review: 1. Equalized Value (TID in): a. 2026: $1,682,987,800 (8.2% increase over 2025) b. 2025: $1,555,582,500 2. 2027 General Fund revenues and expenditures including all applicable accounts with all the information staff has as of September 25, 2026 a. Draft budget adheres to estimated levy limit (TID out): $9,423,775 b. Estimated total levy (TID in): $9,451,873 c. Total GF Revenues (levy plus other revenues): $14,825,227 d. Total GF Expenditures (including levied expenditures): $14,825,227 3. Qualification for Expenditure Restraint Incentive Program (ERIP) for 2028 is unknown at this time. Typically, the City receives the allowable expenditure increase around October 1 st. 4. Estimated City Mill Rate, based on available data: a. 2026 was a revaluation year. Assessed values increase, the mill rate decreases, and taxes remain about the same. b. $5.91/$1,000 of assessed value of property (estimated using a 95% assessment ratio; 2026 aggregate assessed value unknown) c. 2025 City Mill Rate: $7.16/$1,000 of assessed value d. 2024 City Mill Rate: $7.46/$1,000 of assessed value e. 2023 City Mill Rate: $7.05/$1,000 of assessed value 5. 2027 Utility Fund budgets including Wastewater (Fund 2), Water (Fund 3), and Stormwater (Fund 10) 6. Estimated Tax Increment District Budgets – TIDs #9, #10, #11, #12, and #13 Page 3 of 145 2 7. Budgets for the following Funds: a. Debt Service (including a summary and detailed information about each borrowing) b. Transportation Improvements c. EMS Fund d. Lodging/Room Tax/City Scape Fund e. Affordable Housing Fund f. Library Fund g. Subsidized Taxi Fund h. Airport Fund i. Capital Catalyst Revolving Loan Fund 8. 2027 Capital Improvements Projects Budget and Funding Sources 9. 2028-2032 Capital Improvement Project Plan 10. Draft 2027 Fee Resolution CAPITAL IMPROVEMENTS PROJECT BUDGET The City borrowed for identified capital equipment and projects for 2026 and 2027 in 2026. The proposed 2027 CIP document reflects several projects with a variety of funding sources. City Departments requested $9,260,566 in capital improvements projects for 2027. Staff is proposing $234,100 in capital improvements in 2027 using levied tax dollars, not including the Transportation Improvements Fund. Other sources of revenue for capital projects and equipment include the 2026-2027 general obligation borrowing ($675,312); levied funds ($500,000), vehicle registration fees ($212,000); assigned fund balance (ARPA) ($271,500); CARES Act funding for the Airport ($70,000); the Library Trust ($25,000); the City’s Museum Trust ($14,500); the Water Utility ($2,173,495); the Wastewater Utility ($1,322,138); and the Stormwater Utility ($320,000). This budget also includes a loan from the GF fund balance to TID 9 to pay for the City’s portion of the Banker Road Relocation Project ($1,034,521). Please see the CIP documents for more information. LEVY CONSIDERATIONS • Additional debt payments from the 2026 borrowing added $200,698 to the tax levy. • Net new construction was 0.518% adding $36,963 to the tax levy for general fund expenditure. • Closure of TIDs #6 and #7 moved roughly $226,011 from the TID levy to general property tax revenue. • Increase in wages associated with the implementation of the Classification and Compensation plan as well as the collective bargaining agreements with the public safety unions. • Total levy increase for 2027 Budget (less TIDs): $333,833 (3.67%) • Total levy increase for 2027 Budget (with TIDs): $107,822 (1.15%) The table below shows the amount levied for the TIDs in 2026 and 2027 by the City. Page 4 of 145 3 Note that the other taxing jurisdictions also levy funds for the TIDs. The full TID budgets will not be finalized until those levies are certified. NOTABLE CHANGES TO GENERAL FUND REVENUES AND EXPENDITURES: • Revenues: o Increase in shared revenue and transportation aids from State o Expenditure Restraint Incentive Program qualification (decrease by $81,252 from 2026 payment) o Increase in public charges for services (Fire/EMS Contracts) o Increase in building permit revenue due to contract with the Town of Koshkonong o Increase in commercial revenues (interest and investments) • Expenditures: o Wage increases for all full time and part time employees (including those represented through collective bargaining agreements) o 8% increase in health insurance premiums o Addition of one Firefighter/Paramedic position per Contract with Towns for Fire/EMS Service o Increases in public service enterprises:  Working toward goal of 2.5% contingency • Additional details, including departmental 2026 accomplishments and 2027 goals will be provided in budget narrative document to be distributed the week of October 26 th BUDGET UNKNOWNS The following information is still unknown as of September 25 th, but will be incorporated into future iterations of the budget document: 1. Expenditure Restraint Incentive Program (ERIP) qualification – expected on or about October 1st. 2. Aggregate Assessed Values of all City property – required to determine final City mill rate; released at the end of October. 3. Requested levy amounts from State, County, School District, and Technical College – provided by jurisdictions in early November. 4. Final TID Budgets – full increment is unknown until all levy requests are certified. City of Fort Atkinson Tax Increment Districts 2026 2027 K lement Business Park - TID #6 49,645$ -$ Closed Downtown Economic Development - TID #7 142,609$ -$ Closed Northwest Overlay Development - TID #9 23,433$ 26,338$ 12.40% Northeast Blight Elimination - TID #10 38,422$ 1,760$ -95.42% Klement Mixed Use - TID #11 -$ -$ 0.00% Downtown North - TID #12 -$ -$ 0.00% Downtown South - TID #13 -$ -$ 0.00% Total City Levy to TIDs 254,109$ 28,098$ -88.94% Page 5 of 145 4 2027 REMAINING BUDGET SCHEDULE • September 29, 2026 from 3:00 p.m. to 8:00 p.m. – 2027 Draft Budget and 2027-2032 CIP presentation to the City Council by Management Team. • October 21, 2026 – Notice of Public Hearing & Budget Summary published in the Jefferson County Daily Union. • Week of October 26, 2026 (no later than October 30 th) – Proposed 202 7 Budget document and 202 7-2032 CIP to be released to the City Council and the public prior to the Public Hearing • November 5, 2026 – Public Hearing for 2027 Budget at regular City Council meeting. • November 17, 2026 – 2027 Budget adoption at regular City Council meeting. Staff looks forward to continuing our work on the 2027 Budget and 2027-2032 CIP to ensure that the final document is functional, transparent, and continues to represent the City Council’s goals and priorities for the upcoming year. Please contact me with any questions, comments, or feedback. Page 6 of 145 TABLE OF CONTENTS SECTION A – Introduction, Accomplishments, and Goals SECTION B – Budget Summary SECTION C –Historic Mill Rate Charts and Organizational Chart SECTION D – Notice of Public Hearing and Draft Approval Resolution SECTION E – General Fund Revenues SECTION F – General Fund Expenditures SECTION G – Wastewater Utility Fund (Fund 2) SECTION H – Water Utility Fund (Fund 3) SECTION I – Debt Service Fund (Fund 4) SECTION J – Transportation Fund (Fund 5) SECTION K – Reserved SECTION L – EMS Fund (Fund 7) SECTION M – Lodging/Room Tax/City Scape Fund (Fund 8) SECTION N – Affordable Housing Fund (Fund 9) SECTION O – Stormwater Utility Fund (Fund 10) SECTION P – Tax Increment Districts (Funds 23, 24, 25, 26, 27) SECTION Q – Dwight Foster Library Fund (Fund 15) SECTION R – 2027 Capital Improvements Budget and Funding Sources (Fund 16) SECTION S – Taxi Fund (Fund 17) SECTION T – Reserved SECTION U – Airport Fund (Fund 20) SECTION V – Capital Catalyst Fund (Fund 21) SECTION W – Reserved SECTION X – 2028-2032 Capital Improvement Project Plan SECTION Y – 2027-2035 Computer Replacement Schedule SECTION Z – Approval Resolutions & 2027 Fee Resolution City of Fort Atkinson Draft 2027 Budget and 2027-2032 CIP 2027 Budget Workshop September 29, 2026 Page 7 of 145 2024 2025 2026 2026 2027 Percent Actual Actual Budget Estimate Budget Change General Property Taxes 6,052,414$ 5,998,474$ 5,609,518$ 5,609,518$ 5,741,552$ 2.35% Other Taxes 321,428$ 305,463$ 340,000$ 344,000$ 340,000$ 0.00% Intergovernmental Revenues 2,452,237$ 2,416,591$ 2,817,682$ 2,802,369$ 2,829,045$ 0.40% Regulation and Compliance Revenues 538,332$ 634,817$ 541,500$ 744,595$ 628,800$ 16.12% Public Charges for Service Revenues 839,482$ 872,774$ 958,978$ 1,357,289$ 1,003,383$ 4.63% Public Improvement -$ -$ -$ -$ -$ 0.00% General Revenues 24,869$ 24,869$ -$ -$ -$ 0.00% Commercial Revenues 1,117,272$ 1,152,335$ 554,365$ 840,033$ 600,224$ 8.27% Other Financing Sources -$ -$ 178,221$ -$ -$ 0.00% 11,346,034$ 11,405,323$ 11,000,263$ 11,697,804$ 11,143,004$ 1.30% General Government 863,933$ 891,676$ 1,014,647$ 973,243$ 1,077,577$ 6.20% Public Safety 4,702,407$ 5,052,896$ 5,440,967$ 5,642,979$ 5,690,530$ 4.59% Health and Social Services 32,643$ 33,644$ 34,500$ 34,106$ 35,746$ 3.61% Public Works 2,311,863$ 2,490,608$ 1,820,582$ 1,802,627$ 1,907,160$ 4.76% Culture and Recreation 1,550,837$ 1,661,030$ 1,780,066$ 1,836,613$ 1,872,310$ 5.18% Conservation and Development 257,975$ 260,221$ 277,570$ 274,109$ 309,680$ 11.57% Public Service Enterprises 48,422$ 54,992$ 501,773$ 481,212$ 250,000$ -50.18% 9,768,079$ 10,445,067$ 10,870,105$ 11,044,889$ 11,143,004$ 2.51% General Property Taxes 5,741,552$ Debt Service Fund 2,297,723$ Transportation Fund 500,000$ Dwight Foster Public Library Fund 650,400$ Percent Levy Capital Improvement Project Budget 234,100$ 2026 2027 Difference Increase TOTAL LEVY LESS TIDS 9,423,775$ 9,089,943$ 9,423,775$ $333,832 3.67% Northwest Overlay Development - TID #9 26,338$ Northeast Blight Elimination - TID #10 1,760$ Klement Mixed Use - TID #11 -$ Downtown North - TID #12 -$ Percent Levy Downtown South - TID #13 -$ 2026 2027 Difference Increase Total Necessary Property Tax Levy (TIDs in) 9,451,873$ 9,344,051$ 9,451,873$ $107,822 1.15% 2027 City of Fort Atkinson Budget Summary 2027 City of Fort Atkinson Tax Levy Summary GENERAL REVENUES Total General Revenues GENERAL FUND EXPENDITURES Total General Fund Expenditures Page 8 of 145 Page 9 of 145 2024 2025 2026 2026 2027 Percent Actual Actual Budget Estimate Budget Change General Property Taxes 6,052,414$ 5,998,474$ 5,609,518$ 5,609,518$ 5,741,552$ 2.35% Other Taxes 321,428$ 305,463$ 340,000$ 344,000$ 340,000$ 0.00% Intergovernmental Revenues 2,452,237$ 2,416,591$ 2,817,682$ 2,802,369$ 2,829,045$ 0.40% Regulation and Compliance Revenues 538,332$ 634,817$ 541,500$ 744,595$ 628,800$ 16.12% Public Charges for Service Revenues 839,482$ 872,774$ 958,978$ 1,357,289$ 1,003,383$ 4.63% Public Improvement -$ -$ -$ -$ -$ 0.00% General Revenues 24,869$ 24,869$ -$ -$ -$ 0.00% Commercial Revenues 1,117,272$ 1,152,335$ 554,365$ 840,033$ 600,224$ 8.27% Other Finances Sources -$ -$ 178,221$ -$ -$ 0.00% 11,346,034$ 11,405,323$ 11,000,263$ 11,697,804$ 11,143,004$ 1.30% General Government 863,933$ 891,676$ 1,014,647$ 973,243$ 1,077,577$ 6.20% Public Safety 4,702,407$ 5,052,896$ 5,440,967$ 5,642,979$ 5,690,530$ 4.59% Health and Social Services 32,643$ 33,644$ 34,500$ 34,106$ 35,746$ 3.61% Public Works 2,311,863$ 2,490,608$ 1,820,582$ 1,802,627$ 1,907,160$ 4.76% Culture and Recreation 1,550,837$ 1,661,030$ 1,780,066$ 1,836,613$ 1,872,310$ 5.18% Conservation and Development 257,975$ 260,221$ 277,570$ 274,109$ 309,680$ 11.57% Public Service Enterprises 48,422$ 54,992$ 501,773$ 481,212$ 250,000$ -50.18% 9,768,079$ 10,445,067$ 10,870,105$ 11,044,889$ 11,143,004$ 2.51% Est. Fund Balance January 1, 2027 Total Est. Revenues Total Est. Expenditures Est. Fund Balance Dec. 31, 2027 Property Tax Contribution General Fund 9,083,892$ 11,143,004$ 11,143,004$ 9,083,892$ 5,741,552$ Wastewater Utility Fund 6,467,397$ 4,056,315$ 4,056,315$ 6,467,397$ -$ Water Utility Fund 2,643,528$ 4,104,000$ 4,104,000$ 2,643,528$ -$ Debt Service (General Fund) 866,365$ 2,297,723$ 2,297,723$ 866,365$ 2,297,723$ Transportation Fund 830,790$ 1,885,000$ 1,885,000$ 830,790$ 500,000$ Business Revolving Loan Fund 522,614$ -$ -$ 522,614$ -$ EMS 201,061$ 901,413$ 901,413$ 201,061$ -$ Lodging/Room Tax/City Scape 166,253$ 175,000$ 175,000$ 166,253$ -$ Affordable Housing Fund 890,352$ 30,000$ 347,500$ 572,852$ -$ Stormwater Utility Fund 231,005$ 1,102,750$ 1,102,750$ 231,005$ -$ Northwest Overlay Development - TID #9 1,553,221$ 2,712,845$ 2,909,170$ 1,356,895$ 26,338$ Northeast Blight Elimination - TID #10 74,622$ 7,579$ 69,510$ 12,691$ 1,760$ South Side Mixed Use - TID #11 -$ -$ 32,510$ (32,510)$ -$ Downtown North Blight Elimination - TID #12 -$ -$ 32,510$ (32,510)$ -$ Downtown South Blight Elimination - TID #13 -$ -$ 32,510$ (32,510)$ -$ Dwight Foster Public Library Fund 267,984$ 1,083,100$ 1,083,100$ 267,984$ 650,400$ Subsidized Taxi Program 8,418$ 175,000$ 175,000$ 8,418$ -$ CDBG Close - Lorman Street -$ -$ -$ -$ -$ Airport Fund 158,044$ 129,687$ 140,588$ 147,143$ -$ Capital Catalyst Grant 538,488$ -$ -$ 538,488$ -$ Capital Improvements Project Fund 859,859$ 246,400$ 246,400$ 859,859$ 234,100$ Total Necessary Property Tax Levy (TIDs in) 9,451,873$ Rebecca Houseman, City Manager City of Fort Atkinson Notice of the 2027 Budget Public Hearing for the City of Fort Atkinson, WI Notice is hereby given that on Thursday, November 5, 2026, at 7:00 p.m. at the Fort Atkinson City Hall, 101 N. Main Street, Fort Atkinson, Wisconsin, a Public Hearing on the 2027 Proposed Budget will be held. The proposed budget detail is available for inspection at City Hall 8:00 a.m. to 4:30 p.m. Monday through Friday and on the City's website www.fortatkinsonwi.gov. The Public Hearing will take place in person and via Zoom teleconference application. Please see the published agenda on the City's website by November 2nd for the Zoom meeting details. The following is a summary of the proposed 2027 Budget. [Publish as Legal Notice October 21, 2026] All Governmental & Proprietary Funds Combined: 2027 City of Fort Atkinson Budget Summary GENERAL FUND REVENUES Total General Fund Resources GENERAL FUND EXPENDITURES Total General Fund Expenditures Page 10 of 145 ACCOUNT NO DESCRIPTION 01-41-0041-1100 GENERAL PROPERTY TAXES 6,052,413.76$ 5,998,473.78$ 5,609,517.56$ 5,609,517.56$ 5,609,517.56$ 5,741,552.11$ 132,034.55$ Levy for GF Exp 01-41-0041-1200 OMITTED PROPERTY TAXES 4,429.40$ -$ -$ 1,405.30$ 4,000.00$ -$ -$ 01-41-0041-3100 TAXES FROM WATER DEPARTMENT 316,866.00$ 305,442.00$ 340,000.00$ -$ 340,000.00$ 340,000.00$ -$ from Water Utility 01-41-0041-4900 INTEREST ON DELINQ PP TAXES 132.25$ 20.78$ -$ -$ -$ -$ -$ Done 12/31/2024 6,373,841$ 6,303,937$ 5,949,518$ 5,610,923$ 5,953,518$ 6,081,552$ 132,035$ 01-42-0042-2100 STATE: SHARED REVENUE 1,302,797.86$ 1,322,486.07$ 1,371,193.76$ 205,679.06$ 1,371,193.76$ 1,397,671.75$ 26,478$ Incl Sup Rev & Utility Aid 01-42-0042-2200 STATE: EXPENDITURE RESTRAINT -$ -$ 226,168.58$ 226,168.58$ 226,168.58$ 144,916.59$ (81,252)$ 2027 ERIP 01-42-0042-2300 STATE: 2% FIRE DUES 56,052.19$ 61,309.75$ 62,000.00$ 65,324.97$ 65,324.97$ 65,500.00$ 3,500$ 01-42-0042-2400 STATE: EXEMPT COMPUTERS 47,958.53$ 47,958.53$ 48,237.35$ 48,237.35$ 48,237.35$ 48,000.00$ (237)$ 01-42-0042-2500 STATE: PERSONAL PROPERTY 29,401.11$ 142,762.89$ 183,273.96$ 163,941.96$ 163,941.96$ 137,762.40$ (45,512)$ PPA Payment 01-42-0042-2600 STATE: VIDEO SERVICE PROVIDER 31,658.81$ 31,658.81$ 31,658.00$ 31,658.81$ 31,658.00$ 31,658.00$ -$ 2019 fee; updated 10.1.24 DOR 01-42-0042-5100 STATE: SERVICE TO FACILITY 4,700.00$ 2,030.00$ 2,030.00$ 2,724.05$ 2,724.05$ 2,700.00$ 670$ Red. payment from state 01-42-0042-5300 STATE: BVP VEST GRANT 2,375.00$ 2,172.00$ -$ 942.28$ -$ -$ -$ Reimbursement 01-42-0042-5400 STATE: PD TRAINING/EQUIPMENT 4,320.00$ 6,400.00$ -$ -$ -$ -$ -$ Reimbursement 01-42-0042-6200 STATE: CARBON REDUCTION -$ -$ -$ 78,011.42$ -$ -$ -$ 01-42-0042-6300 STATE: SAFE ROUTES TO SCHOOL -$ -$ -$ -$ -$ -$ -$ COMMENTS TAXES TOTAL TAXES INTERGOVERNMENTAL REVENUES 2026 YTD 08/31/2026 SECTION E - 2027 General Fund Revenues City of Fort Atkinson 2027 Operating Budget General Government Revenues BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 Page 11 of 145 ACCOUNT NO DESCRIPTION COMMENTS2026 YTD 08/31/2026 SECTION E - 2027 General Fund Revenues City of Fort Atkinson 2027 Operating Budget General Government Revenues BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 01-42-0042-6400 STATE: GENERAL TRANSPORTATION 606,451.38$ 620,193.52$ 713,222.55$ 534,916.89$ 713,222.55$ 820,205.93$ 106,983$ Increase w State Budget 01-42-0042-6500 STATE: CONNECTING HIGHWAY 135,744.39$ 135,942.42$ 136,197.83$ 102,148.35$ 136,197.83$ 136,930.03$ 732$ 01-42-0042-6600 STATE: RECYCLING 35,201.74$ 35,177.10$ 35,200.00$ 35,176.24$ 35,200.00$ 35,200.00$ -$ 01-42-0042-6700 TOWN: COMPOST SITE 8,500.00$ 8,500.00$ 8,500.00$ 8,500.00$ 8,500.00$ 8,500.00$ -$ 01-42-0042-7700 STATE: EMERGENCY GRANTS 187,076.03$ -$ -$ -$ -$ -$ -$ 2,452,237.04$ 2,416,591.09$ 2,817,682.03$ 1,503,429.96$ 2,802,369.05$ 2,829,044.70$ 11,362.67$ INTERGOVERNMENTAL REVENUES TOTALS INTERGOVERNMENTAL REVENUES (CONTINUED) Page 12 of 145 ACCOUNT NO DESCRIPTION COMMENTS2026 YTD 08/31/2026 SECTION E - 2027 General Fund Revenues City of Fort Atkinson 2027 Operating Budget General Government Revenues BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 01-43-0043-1100 ALCOHOL LICENSES 26,293.40$ 25,730.00$ 25,000.00$ 36,303.40$ 36,305.00$ 25,000.00$ -$ Reserve 2026 01-43-0043-1200 OPERATOR LICENSES 9,080.00$ 2,800.00$ 9,000.00$ 8,245.00$ 9,000.00$ 3,000.00$ (6,000.00)$ Every other yr 01-43-0043-1600 CIGARETTE LICENSE 2,300.00$ 1,900.00$ 1,900.00$ 1,700.00$ 1,700.00$ 1,700.00$ (200.00)$ 01-43-0043-2100 CABLE TV FRANCHISE 126,000.00$ 97,491.44$ 126,000.00$ 47,535.41$ 126,000.00$ 126,000.00$ -$ 01-43-0043-3100 BICYCLE LICENSE 95.00$ 150.00$ 100.00$ 155.00$ 90.00$ 100.00$ -$ 01-43-0043-3200 DOG & CAT LICENSE 19,970.11$ 20,255.52$ 20,000.00$ 15,994.08$ 20,000.00$ 20,000.00$ -$ 01-43-0043-4100 MISC-SPECIAL-DOOR-MOBILE 1,660.00$ 3,315.00$ 1,500.00$ 1,305.00$ 1,500.00$ 1,500.00$ -$ 01-43-0043-5000 TOWN OF KOSH PERMIT REV -$ -$ -$ 28,309.41$ 32,000.00$ 30,000.00$ 30,000.00$ T. Kosh Per Rev 01-43-0043-5100 BUILDING PERMITS 107,551.10$ 119,578.67$ 100,000.00$ 43,757.50$ 110,000.00$ 110,000.00$ 10,000.00$ 01-43-0043-5200 ELECTRICAL PERMITS 18,079.75$ 28,224.20$ 28,000.00$ 8,927.09$ 28,000.00$ 25,000.00$ (3,000.00)$ 01-43-0043-5300 PLUMBING PERMITS 9,466.00$ 22,002.15$ 12,000.00$ 7,097.05$ 22,000.00$ 20,000.00$ 8,000.00$ 01-43-0043-5400 EROSION CONTROL PERMIT -$ 5,305.00$ 1,500.00$ 7,700.00$ 10,000.00$ 6,500.00$ 5,000.00$ 01-43-0043-5500 HVAC PERMITS 10,579.50$ 21,812.90$ 15,000.00$ 28,486.75$ 35,000.00$ 30,000.00$ 15,000.00$ 01-43-0043-5600 PAYMENT IN LIEU-PARK -$ -$ -$ -$ 35,000.00$ -$ -$ No budget 01-43-0043-5700 PARK IMPACT FEES -$ 73,932.00$ -$ 5,045.00$ 50,000.00$ -$ -$ No budget 01-43-0043-5800 CODE ENFORCE- REINSPECTION FEES -$ -$ -$ 225.00$ 1,000.00$ 2,000.00$ 2,000.00$ 01-43-0043-5900 MISC BLDNG PERMITS-FEES 5,521.65$ 11,075.00$ 5,500.00$ 17,575.00$ 25,000.00$ 20,000.00$ 14,500.00$ based on data 01-43-0043-6000 ZONING PERMITS AND FEES 7,240.00$ 12,055.00$ 8,000.00$ 11,100.00$ 12,000.00$ 10,000.00$ 2,000.00$ 01-43-0043-6100 COURT PENALTIES & COSTS 162,807.57$ 156,030.91$ 155,000.00$ 117,665.78$ 155,000.00$ 160,000.00$ 5,000.00$ based on data 01-43-0043-6200 PARKING VIOLATIONS 31,688.07$ 33,159.25$ 33,000.00$ 33,547.00$ 35,000.00$ 38,000.00$ 5,000.00$ citation incr 538,332.15$ 634,817.04$ 541,500.00$ 420,673.47$ 744,595.00$ 628,800.00$ 87,300.00$ REGULATION AND COMPLIANCE REVENUES REGULATION AND COMPLIANCE REVENUES Page 13 of 145 ACCOUNT NO DESCRIPTION COMMENTS2026 YTD 08/31/2026 SECTION E - 2027 General Fund Revenues City of Fort Atkinson 2027 Operating Budget General Government Revenues BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 01-44-0044-1100 GENERAL GOVERNMENT 4,192.36$ 8,853.87$ 2,500.00$ 2,780.42$ 2,800.00$ 2,500.00$ -$ NSF; Sales Tax Profit 01-44-0044-1600 REVOLVING LOAN ADMIN 7,500.00$ (2,500.00)$ -$ -$ -$ -$ -$ Admin for revolving 01-44-0044-2100 POLICE DEPARTMENT 2,845.11$ 2,727.83$ 3,000.00$ 1,656.17$ 2,600.00$ 3,000.00$ -$ 01-44-0044-2150 SCHOOL RESOURCE OFFICER 59,214.00$ 60,204.00$ 65,231.00$ 32,615.50$ 65,231.00$ 70,345.00$ 5,114.00$ Split w/ FASD 01-44-0044-2200 FIRE DEPARTMENT 10.00$ 10.00$ -$ 788.94$ 788.94$ -$ -$ 01-44-0044-2500 LOCATES SERVICE SDFA 8,500.00$ 8,500.00$ 8,500.00$ -$ 8,500.00$ 8,500.00$ -$ 01-44-0044-4110 STREET MAINTENANCE 50,588.13$ 34,612.70$ 35,000.00$ 2,466.31$ 35,000.00$ 35,000.00$ -$ Water Dept Breaks 01-44-0044-4300 PARKING LOTS 110.00$ 50.00$ 50.00$ 50.00$ 50.00$ 50.00$ -$ Dunsmoor 01-44-0044-6150 HOARD/HIST TRUST CONTRIBUTIONS 29,726.46$ 33,016.26$ -$ -$ 251,438.00$ -$ -$ Hoard Trust/not budgeted 01-44-0044-6230 AQUATIC CENTER 173,059.86$ 180,152.82$ 170,000.00$ 164,337.92$ 170,000.00$ 170,000.00$ -$ 01-44-0044-6240 YOUTH CENTER ADMISSIONS 2,502.40$ 1,837.22$ 2,500.00$ 855.11$ 2,500.00$ 2,500.00$ -$ 01-44-0044-6250 RECREATION DEPARTMENT 93,327.43$ 91,101.18$ 95,000.00$ 64,869.80$ 95,000.00$ 95,000.00$ -$ Add't Rec Fees 01-44-0044-7130 WEED CONTROL/PUBLIC NUISANCE 2,780.59$ 786.83$ 2,000.00$ 1,636.58$ 2,000.00$ 2,000.00$ -$ 01-44-0044-8300 FIRE OPERATIONS 264,332.27$ 300,139.68$ 525,916.00$ 452,833.72$ 525,912.00$ 564,988.00$ 39,072.00$ New Town Contracts 01-44-0044-8350 SHARED CAPITAL FIRE EQUIPMENT 92,164.79$ 103,587.57$ -$ 53,358.92$ 71,144.00$ -$ -$ Not budgeted 01-44-0044-8400 FIRE - TOWN ONLY EQUIPMENT -$ -$ -$ 56,250.00$ 75,000.00$ -$ -$ Not budgeted 01-44-0044-8600 PILOT WHPC-GROVE ST 5,501.32$ 5,912.82$ 5,500.00$ 6,015.70$ 6,015.70$ 6,000.00$ 500.00$ Payment in lieu of taxes 01-44-0044-8700 PILOT WHPC-ROCKWELL/SPRY 32,000.00$ 32,000.00$ 32,000.00$ 32,000.00$ 32,000.00$ 32,000.00$ -$ 01-44-0044-8800 PILOT WELLINGTON HOMES 11,126.96$ 11,781.20$ 11,781.00$ 11,308.98$ 11,308.98$ 11,500.00$ (281.00)$ 839,482$ 872,774$ 958,978$ 883,824$ 1,357,289$ 1,003,383$ 44,405$ PUBLIC CHARGES FOR SERVICES TOTALS PUBLIC CHARGES FOR SERVICES Page 14 of 145 ACCOUNT NO DESCRIPTION COMMENTS2026 YTD 08/31/2026 SECTION E - 2027 General Fund Revenues City of Fort Atkinson 2027 Operating Budget General Government Revenues BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 01-46-0046-1300 DEFER SPECIAL ASSESSMENTS 13,347.31$ 13,347.31$ -$ -$ -$ -$ -$ 13,347$ 13,347$ -$ -$ -$ -$ -$ 01-47-0047-1100 DONATIONS / GRANTS 23,814.65$ 23,814.65$ -$ 26,701.56$ -$ -$ -$ Not budgeted 01-47-0047-1500 FOCUS ON ENERGY/GRANTS 1,058.75$ 1,058.75$ -$ -$ -$ -$ -$ Budget amended 01-47-0047-5100 RECYCLE ELECTRONIC/SCRAP (120.00)$ (120.00)$ -$ 875.00$ -$ -$ -$ as needed when 01-47-0047-9100 REFUND PRIOR YEARS EXPENSE 115.64$ 115.64$ -$ 19,702.72$ -$ -$ -$ 24,869$ 24,869$ -$ 47,279$ -$ -$ -$ 01-48-0048-1100 INTEREST ON GENERAL INVESTMENT 857,952.75$ 643,557.53$ 412,304.00$ 440,085.20$ 650,000.00$ 468,173.92$ 55,869.92$ Investment Income LGIP, MM 01-48-0048-1101 INTEREST ON PMA/WISC 191,871.13$ 226,748.07$ 95,000.00$ 73,330.92$ 150,000.00$ 95,000.00$ -$ CDs through WISC 01-48-0048-1200 INSURANCE RECOVERIES 25,626.42$ 3,077.28$ -$ 2,626.00$ 2,626.00$ -$ -$ No budget 01-48-0048-1500 INTEREST INCOME ON LEASES 11,731.00$ 11,417.00$ 11,101.00$ 11,104.00$ 11,104.00$ 10,790.00$ (311.00)$ US Cell, GASB 87 01-48-0048-2100 RENTAL OF CITY PROPERTY 11,985.28$ 13,034.28$ 14,200.00$ 6,244.34$ 14,500.00$ 14,500.00$ 300.00$ Office; 01-48-0048-3300 INTEREST ON CITY EQUITY 11,560.00$ 11,560.00$ 11,560.00$ 11,560.00$ 11,560.00$ 11,560.00$ -$ 01-48-0048-6100 SALE OF CITY PROPERTY 6,350.00$ 242,750.50$ 10,000.00$ -$ -$ -$ (10,000.00)$ 01-48-0048-9000 REBATE ON CREDIT CARD 195.68$ 190.60$ 200.00$ 243.45$ 243.45$ 200.00$ -$ 1,117,272$ 1,152,335$ 554,365$ 545,194$ 840,033$ 600,224$ 45,859$ PUBLIC IMPROVEMENT REVENUES PUBLIC IMPROVEMENT REVENUES TOTALS OTHER GENERAL REVENUES OTHER GENERAL REVENUES TOTALS COMMERCIAL REVENUES COMMERCIAL REVENUES TOTALS Page 15 of 145 ACCOUNT NO DESCRIPTION COMMENTS2026 YTD 08/31/2026 SECTION E - 2027 General Fund Revenues City of Fort Atkinson 2027 Operating Budget General Government Revenues BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 01-49-0049-1000 PREMIUM ON LT DEBT -$ -$ -$ -$ -$ -$ -$ 01-49-0049-2500 PROCEEDS FROM LT DEBT -$ -$ -$ -$ -$ -$ -$ 01-49-0049-0016 TRANS IN FROM FUND 16 -$ -$ -$ 129,998$ -$ -$ -$ 01-49-0049-9999 FUND BALANCE APPLIED -$ -$ 178,221$ -$ -$ -$ (178,221)$ -$ -$ 178,221$ 129,998$ -$ -$ (178,221)$ 11,359,381$ 11,418,670$ 11,000,263$ 9,141,322$ 11,697,804$ 11,143,004$ 142,740$ TOTAL REVENUES OTHER FINANCING SOURCES & OPERATING TRANSFERS OTHER SOURCES & TRANSFERS TOTALS Page 16 of 145 ACCOUNT NO DESCRIPTION 01-51-5111-0100 COUNCIL-Salaries 18,720.00$ 18,720.00$ 18,720.00$ 12,480.00$ 18,720.00$ 18,720.00$ -$ 01-51-5111-0600 COUNCIL-Supplies 1,881.89$ 1,952.28$ 1,800.00$ 1,920.00$ 2,000.00$ 2,200.00$ 400$ Email licenses 01-51-5111-0700 COUNCIL-Publications 2,183.80$ 2,592.28$ 5,000.00$ 2,633.39$ 5,000.00$ 5,000.00$ -$ budget books 01-51-5111-0800 COUNCIL-Conference 300.00$ 95.00$ 1,500.00$ -$ 750.00$ 1,500.00$ -$ Conf attendance; travel 01-51-5111-0900 COUNCIL-League Dues 4,853.37$ 5,175.00$ 5,469.62$ 5,469.62$ 5,469.62$ 5,903.48$ 434$ 27,939$ 28,535$ 32,490$ 22,503$ 31,940$ 33,323$ 834$ 01-51-5121-0100 COURT-Salaries Judge 19,489.60$ 20,072.00$ 20,072.00$ 13,518.40$ 20,675.00$ 21,294.00$ 1,222$ 01-51-5121-0200 COURT-Salaries Muni Clerk 48,466.39$ 43,203.95$ 47,900.00$ 31,086.94$ 48,000.00$ 50,060.00$ 2,160$ 01-51-5121-0600 COURT- Supp/Subpoenas/Interprtr 5,101.38$ 3,646.91$ 12,000.00$ 3,307.29$ 4,000.00$ 12,000.00$ -$ Supplies; IT Support; software upgrade 01-51-5121-0700 COURT-Conference 2,059.31$ 1,896.00$ 2,000.00$ 1,465.35$ 2,000.00$ 2,000.00$ -$ 75,117$ 68,819$ 81,972$ 49,378$ 74,675$ 85,354$ 3,382$ CITY COUNCIL CITY COUNCIL TOTALS COURT TOTALS COURT SECTION F - 2027 General Fund Expenditures City of Fort Atkinson 2027 Operating Budget General Government Expenditures 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 COMMENTSBUDGET LINE ITEM 2026 YTD 08/31/2026 Page 17 of 145 ACCOUNT NO DESCRIPTION SECTION F - 2027 General Fund Expenditures City of Fort Atkinson 2027 Operating Budget General Government Expenditures 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 COMMENTSBUDGET LINE ITEM 2026 YTD 08/31/2026 01-51-5132-0100 MANAGER-Salaries 76,460.23$ 95,113.26$ 88,730.00$ 60,162.58$ 90,000.00$ 81,500.00$ (7,230)$ Salary accounts 01-51-5132-0600 MANAGER-Supplies 5,051.12$ 5,937.60$ 6,000.00$ 3,450.40$ 6,000.00$ 6,500.00$ 500$ Printing, supplies 01-51-5132-0900 MANAGER-Telephone/Fiber 648.06$ 706.75$ 750.00$ 568.65$ 750.00$ 750.00$ -$ Phone/Fiber 01-51-5132-1200 MANAGER-Car Allow/Travel Exp 2,990.94$ 3,619.40$ 3,200.00$ 2,296.73$ 3,200.00$ 3,300.00$ 100$ Mileage; travel 01-51-5132-1300 MANAGER-Conference 2,334.82$ 2,508.80$ 3,500.00$ 1,225.92$ 3,500.00$ 3,500.00$ -$ Conf Attendance 01-51-5132-1400 MANAGER-Dues/Subscriptions 7,213.67$ 6,994.38$ 9,500.00$ 6,995.78$ 7,000.00$ 7,300.00$ (2,200)$ WCMA, ICMA, Agenda Management 94,699$ 114,880$ 111,680$ 74,700$ 110,450$ 102,850$ (8,830)$ 01-51-5141-0100 CLERK/TREAS-Salaries 77,758.45$ 86,592.15$ 89,800.00$ 58,020.83$ 89,800.00$ 89,000.00$ (800)$ Salary accounts 01-51-5141-0500 CLERK/TREAS-Inspector Wages 5,876.42$ 2,287.81$ 6,000.00$ 2,907.21$ 5,200.00$ 2,500.00$ (3,500)$ 2 Elections 2027 01-51-5141-0600 CLERK/TREAS-Supplies 1,906.36$ 4,582.50$ 5,000.00$ 3,488.71$ 5,000.00$ 5,000.00$ -$ 01-51-5141-0650 CLERK/TREAS-Election Supplies 8,562.15$ 4,778.96$ 9,000.00$ 3,812.63$ 7,000.00$ 5,000.00$ (4,000)$ 2 Elections 2027 01-51-5141-0700 CLERK/TREAS-Muni Code Update 1,050.00$ 2,535.00$ 5,000.00$ 3,675.00$ 5,000.00$ 5,000.00$ -$ Code of Ords 01-51-5141-0900 CLERK/TREAS-Telephone/Fax 90.32$ 143.18$ -$ 0.06$ -$ -$ -$ 01-51-5141-1000 CLERK/TREAS-Travel Expense 479.28$ 1,085.98$ 1,000.00$ 122.40$ 750.00$ 1,000.00$ -$ Conf Travel CITY MANAGER CITY MANAGER TOTALS CLERK/TREASURER Page 18 of 145 ACCOUNT NO DESCRIPTION SECTION F - 2027 General Fund Expenditures City of Fort Atkinson 2027 Operating Budget General Government Expenditures 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 COMMENTSBUDGET LINE ITEM 2026 YTD 08/31/2026 01-51-5141-1100 CLERK/TREAS-Conference 3,884.72$ 4,003.68$ 3,500.00$ 1,046.00$ 3,500.00$ 3,500.00$ -$ Conf Expense 01-51-5141-1200 CLERK/TREAS-Postage 5,572.30$ 7,084.58$ 6,000.00$ 1,637.57$ 5,000.00$ 6,000.00$ -$ Postage increase 01-51-5141-1300 CLERK/TREAS-Memberships 415.00$ 340.00$ 405.00$ 525.00$ 525.00$ 525.00$ 120$ 01-51-5141-1400 CLERK/TREAS-School 499.00$ 1,200.00$ 500.00$ -$ 500.00$ 500.00$ -$ 01-51-5141-1500 CLERK/TREAS-Copies 331.10$ 811.81$ 600.00$ 742.94$ 800.00$ 800.00$ 200$ 106,425$ 115,446$ 126,805$ 75,978$ 123,075$ 118,825$ (7,980)$ 01-51-5144-2200 JOB CLASSIF / LABOR RELATIONS 3,074.50$ $ 434.00 3,000.00$ $ 2,364.00 3,000.00$ 3,000.00$ -$ 3,075$ 434$ 3,000$ 2,364$ 3,000$ 3,000$ -$ JOB CLASSIFICATION/LABOR RELATIONS JOB CLASS/LABOR REL TOTALS CLERK/TREASURER TOTALS CLERK/TREASURER (CONTINUED) Page 19 of 145 ACCOUNT NO DESCRIPTION SECTION F - 2027 General Fund Expenditures City of Fort Atkinson 2027 Operating Budget General Government Expenditures 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 COMMENTSBUDGET LINE ITEM 2026 YTD 08/31/2026 01-51-5157-1000 AUDITOR 51,651.00$ 49,064.00$ 45,000.00$ 32,602.00$ 45,000.00$ 49,000.00$ 4,000$ 01-51-5157-2000 ASSESSOR 35,000.00$ 35,000.00$ 63,000.00$ 40,133.32$ 63,000.00$ 63,000.00$ -$ 01-51-5157-3000 INFORMATION TECHNOLOGY 16,830.42$ 13,187.04$ 36,000.00$ 31,148.47$ 45,000.00$ 48,000.00$ 12,000$ CIP-Plan-It Soft., IT 103,481$ 97,251$ 144,000$ 103,884$ 153,000$ 160,000$ 16,000$ 01-51-5161-0100 ATTORNEY-Salaries 38,694.24$ 39,859.56$ 42,000.00$ 26,842.32$ 45,614.00$ 42,400.00$ 400$ 01-51-5161-0600 ATTORNEY-Supplies 910.58$ 180.00$ 400.00$ 1,111.01$ 1,200.00$ 500.00$ 100$ 01-51-5161-1100 ATTORNEY-Conference 325.00$ 325.00$ 325.00$ -$ 325.00$ 325.00$ -$ 39,930$ 40,365$ 42,725$ 27,953$ 47,139$ 43,225$ 500$ 01-51-5171-0100 MUNI.BLDG-Salaries 6,814.36$ 6,868.19$ 7,275.00$ 4,739.00$ 7,300.00$ 57,000.00$ 49,725$ Facilities Mngr 01-51-5171-0200 MUNI.BLDG-Salaries P-Time 3,057.80$ 3,317.95$ 3,250.00$ 2,256.21$ 3,300.00$ 3,400.00$ 150$ 01-51-5171-0500 MUNI.BLDG-Repairs 10,410.71$ 10,000.39$ 12,000.00$ 7,980.76$ 12,000.00$ 12,000.00$ -$ 01-51-5171-0600 MUNI.BLDG-Supplies 5,966.32$ 4,701.83$ 7,000.00$ 4,315.17$ 7,000.00$ 7,000.00$ -$ 01-51-5171-1000 MUNI.BLDG- Elect/Water/Stormwtr 21,123.65$ 21,907.54$ 22,000.00$ 14,072.65$ 22,000.00$ 23,000.00$ 1,000$ Utilities 01-51-5171-1100 MUNI.BLDG-Natural Gas 4,953.91$ 6,447.59$ 6,200.00$ 3,879.72$ 6,200.00$ 7,000.00$ 800$ 52,327$ 53,243$ 57,725$ 37,244$ 57,800$ 109,400$ 51,675$ 01-51-5190-1000 TAX / SPEC ASSMNT REFUND 6,774.21$ 16,317.69$ 100.00$ -$ 100.00$ 100.00$ -$ 01-51-5190-2000 FLEX PLAN ADMIN COSTS 1,741.99$ 1,840.73$ 1,900.00$ 1,444.13$ -$ 2,000.00$ 100.00$ 01-51-5190-2100 EMPLOYEE ASSISTANCE PROGRAM 766.67$ 766.67$ 800.00$ -$ 800.00$ 800.00$ -$ EAP Annual Exp. 01-51-5190-3000 RETIREE H & D INSURANCE 33,208.54$ 48,984.80$ 85,000.00$ 27,804.72$ 64,000.00$ 85,000.00$ -$ Carry over account MUNICIPAL BUILDING MUNICIPAL BUILDING TOTALS GENERAL GOVERNMENT INSURANCE, BENEFITS & MISC EXPENSES ATTORNEY ATTORNEY TOTALS CONTRACTED SERVICES CONTRACTED SERVICES Page 20 of 145 ACCOUNT NO DESCRIPTION SECTION F - 2027 General Fund Expenditures City of Fort Atkinson 2027 Operating Budget General Government Expenditures 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 COMMENTSBUDGET LINE ITEM 2026 YTD 08/31/2026 01-51-5190-4000 PROP & LIAB INSURANCE 69,493.41$ 84,238.43$ 87,000.00$ 85,424.71$ 86,000.00$ 89,000.00$ 2,000.00$ crime, cyber, fire 01-51-5190-6000 WORK COMP INSURANCE 133,069.68$ 98,893.44$ 110,000.00$ 98,166.84$ 98,500.00$ 105,000.00$ (5,000.00)$ Decrease in mod 01-51-5190-6500 SS / MEDICARE EMPLOYER 20,832.25$ 20,019.15$ 24,000.00$ 15,569.16$ 24,000.00$ 24,000.00$ -$ 01-51-5190-7000 WI RETIREMENT EMPLOYER 16,725.12$ 16,120.15$ 19,700.00$ 12,957.39$ 19,300.00$ 20,000.00$ 300.00$ 01-51-5190-7500 HEALTH-DENT INSUR EMPLOYER 65,451.42$ 62,511.38$ 69,000.00$ 43,292.80$ 62,000.00$ 78,000.00$ 9,000.00$ Bene allocation adj. 01-51-5190-8500 LIFE INSURANCE EMPLOYER 121.48$ 16.42$ 250.00$ 75.52$ 112.00$ 200.00$ (50.00)$ 01-51-5190-9000 LONGEVITY 1,332.32$ 800.00$ 900.00$ 925.00$ 925.00$ 1,000.00$ 100.00$ 01-51-5200-1500 MERIT PAY 6,000.00$ 6,500.00$ 6,000.00$ 6,000.00$ 6,000.00$ 6,000.00$ -$ 01-51-5200-1600 EMPLOYEE APPRECIATION 1,581.36$ 2,113.32$ 3,500.00$ 3,651.71$ 3,500.00$ 3,500.00$ -$ 01-51-5200-3000 UNEMPLOYMENT COMP -$ 9,632.32$ 2,000.00$ -$ 2,000.00$ 2,000.00$ -$ 01-51-5200-9001 MANUFACT. PROP ASSMNT FEE 3,842.78$ 3,949.20$ 4,100.00$ 4,927.65$ 4,927.65$ 5,000.00$ 900.00$ 01-51-5200-9999 UNCOLLECTIBLE FUNDS -$ -$ -$ -$ -$ -$ -$ 360,941$ 372,704$ 414,250$ 300,240$ 372,165$ 421,600$ 7,350$ 863,933$ 891,676$ 1,014,647$ 694,244$ 973,243$ 1,077,577$ 62,931$ TOTAL GEN GOV EXPENDITURES GEN. GOV. INSUR, BENEFITS & MISC TOTALS GENERAL GOVERNMENT INSURANCE, BENEFITS & MISC EXPENSES (CONTINUED) Page 21 of 145 ACCOUNT NO DESCRIPTION 01-52-5211-0100 PD-Salaries 1,541,172.96$ 1,656,946.53$ 1,830,000.00$ 1,145,212.95$ 1,810,000.00$ 1,880,000.00$ 50,000$ Union Contract 01-52-5211-0200 PD-Overtime 97,073.99$ 101,081.97$ 155,000.00$ 43,693.48$ 100,000.00$ 150,000.00$ (5,000)$ Union Contract 01-52-5211-0400 PD-Dispatch/Salaries 212,947.62$ 214,888.68$ 218,000.00$ 143,854.70$ 225,000.00$ 230,000.00$ 12,000$ 01-52-5211-0500 PD-Dispatch/OT - PT 29,173.10$ 48,190.54$ 35,000.00$ 32,689.96$ 44,000.00$ 38,000.00$ 3,000$ OT and PT Wages 01-52-5211-0510 PD-Admin Asstnt 55,078.10$ 52,001.12$ 55,000.00$ 35,819.09$ 55,000.00$ 58,000.00$ 3,000$ 01-52-5211-0520 PD-Bldng Mntc & Cstdn 10,040.36$ 13,691.70$ 14,000.00$ 9,647.42$ 14,000.00$ 15,500.00$ 1,500$ 01-52-5211-0530 PD-Code Enforcement/CSO 9,198.68$ 2,701.51$ 18,000.00$ 22,164.98$ 38,220.00$ 25,000.00$ 7,000$ Contracted MCE 01-52-5211-0600 PD-Office Supplies 17,094.36$ 18,265.62$ 22,000.00$ 14,325.00$ 22,000.00$ 22,000.00$ -$ 01-52-5211-0700 PD-Protective Supplies 6,532.34$ 6,382.84$ 7,000.00$ 4,454.65$ 7,000.00$ 7,000.00$ -$ 01-52-5211-0800 PD-Investigative Supplies 4,587.55$ 1,812.80$ 4,500.00$ 3,037.65$ 4,500.00$ 4,500.00$ -$ 01-52-5211-0900 PD-Telephone/Radio/Tracs 48,940.36$ 55,514.40$ 60,000.00$ 41,888.36$ 58,500.00$ 67,400.00$ 7,400$ 01-52-5211-1000 PD-Electric/Water/Storm 45,678.24$ 43,910.29$ 41,600.00$ 30,518.02$ 41,500.00$ 43,000.00$ 1,400$ 01-52-5211-1100 PD-Natural Gas 10,479.36$ 13,178.43$ 15,000.00$ 7,171.48$ 13,500.00$ 15,000.00$ -$ 01-52-5211-1200 PD-Bldg Maint 25,076.29$ 25,615.99$ 25,000.00$ 16,073.11$ 25,000.00$ 25,000.00$ -$ 01-52-5211-1300 PD-Squad Expense/Mileage 75,812.56$ 44,271.99$ 46,000.00$ 35,259.50$ 46,000.00$ 47,000.00$ 1,000$ 01-52-5211-1400 PD-Conference/Memberships 1,630.00$ 1,733.00$ 2,000.00$ 1,800.00$ 1,975.00$ 4,000.00$ 2,000$ 01-52-5211-1600 PD-Prisoner Board/Expense 360.00$ 80.00$ 400.00$ 300.00$ 400.00$ 400.00$ -$ 01-52-5211-1700 PD-Uniform Allowance 24,136.29$ 25,911.11$ 24,000.00$ 16,068.27$ 24,000.00$ 24,500.00$ 500$ Union Contract 01-52-5211-1900 PD-Metro Drug Unit 1,338.61$ 1,338.61$ 1,400.00$ 1,338.61$ 1,400.00$ 1,350.00$ (50)$ 01-52-5211-2000 PD-K-9 Unit 12,794.65$ 8,042.44$ -$ 3,026.00$ -$ -$ -$ Donations not budg. 01-52-5211-5000 PD-Training/Range Expense 14,430.64$ 13,356.99$ 18,000.00$ 20,348.88$ 22,000.00$ 20,000.00$ 2,000$ 01-52-5217-0000 SCHOOL PATROL-Crossing Guards 17,342.50$ 14,787.68$ 17,407.00$ 8,392.20$ 13,000.00$ 14,500.00$ (2,907)$ 1 fewer CG 01-52-5217-2500 SCHOOL PATROL-Benefits 1,315.91$ 1,140.06$ 1,900.00$ 642.10$ 980.00$ 1,900.00$ -$ 2,262,234$ 2,364,844$ 2,611,207$ 1,637,726$ 2,567,975$ 2,694,050$ 82,843$ POLICE DEPARTMENT POLICE DEPARTMENT TOTALS SECTION F - 2027 General Fund Expenditures City of Fort Atkinson 2027 Operating Budget Public Safety Expenditures BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 2026 YTD 08/31/2026 COMMENTS Page 22 of 145 ACCOUNT NO DESCRIPTION SECTION F - 2027 General Fund Expenditures City of Fort Atkinson 2027 Operating Budget Public Safety Expenditures BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 2026 YTD 08/31/2026 COMMENTS 01-52-5231-0100 FIRE-Salaries Full-Time 633,359.81$ 686,439.85$ 775,000.00$ 514,199.91$ 772,000.00$ 853,500.00$ 78,500$ Union; Class & Comp 01-52-5231-0200 FIRE-Salaries Overtime 190,782.08$ 193,386.88$ 150,000.00$ 166,912.52$ 226,000.00$ 105,000.00$ (45,000)$ 01-52-5231-0300 FIRE-Salaries POC 89,663.72$ 109,159.33$ 100,000.00$ 82,815.63$ 100,000.00$ 130,000.00$ 30,000$ New wages 01-52-5231-0400 FIRE-Salaries P-Time Inspect -$ -$ 3,500.00$ -$ -$ -$ (3,500)$ 01-52-5231-0600 FIRE-Supplies 18,939.65$ 13,300.32$ 8,000.00$ 8,403.42$ 9,000.00$ 10,000.00$ 2,000$ 01-52-5231-0650 FIRE-Admin Supplies -$ 2,993.80$ 2,000.00$ 1,044.63$ 2,000.00$ 2,000.00$ -$ new account 01-52-5231-0800 FIRE-Immunization/Vaccines 1,104.00$ 6.00$ 400.00$ 77.00$ 200.00$ 400.00$ -$ 01-52-5231-0900 FIRE-Phn/Radio/Intrnt/Cbl 8,775.05$ 13,553.50$ 14,000.00$ 9,715.36$ 12,000.00$ 14,000.00$ -$ Sched. Software 01-52-5231-1000 FIRE-Elect/Water/Stormwater 21,270.85$ 21,073.99$ 21,500.00$ 16,942.55$ 23,000.00$ 21,500.00$ -$ 01-52-5231-1100 FIRE-Natural Gas 5,107.38$ 6,161.90$ 6,850.00$ 4,860.85$ 6,850.00$ 6,850.00$ -$ 01-52-5231-1200 FIRE-Uniform Expense 3,296.77$ 3,996.35$ 3,000.00$ 2,590.74$ 3,500.00$ 3,500.00$ 500$ 01-52-5231-1300 FIRE-Truck Maintenance 83,734.84$ 86,223.03$ 80,000.00$ 76,034.54$ 100,000.00$ 87,500.00$ 7,500$ Tires; Equip, Rural 01-52-5231-1400 FIRE-Building Maintenance 6,333.59$ 10,407.42$ 20,000.00$ 28,045.05$ 30,000.00$ 25,000.00$ 5,000$ 01-52-5231-1500 FIRE-Protective Clothing 20,389.58$ 15,634.22$ 20,000.00$ 7,655.17$ 16,000.00$ 12,500.00$ (7,500)$ TO Gear Replace 01-52-5231-1600 FIRE-Conferences 270.00$ 95.00$ 250.00$ -$ 250.00$ 750.00$ 500$ 01-52-5231-1700 FIRE-Insurance 735.00$ 735.00$ 750.00$ 735.00$ 735.00$ 750.00$ -$ 01-52-5231-1800 FIRE-Truck Insurance 16,744.00$ 21,533.15$ 23,000.00$ 22,340.85$ 22,340.00$ 23,500.00$ 500$ LWMMI Ins 01-52-5231-1900 FIRE-Rescue Squad Equip 4,179.70$ -$ -$ -$ -$ -$ -$ 01-52-5231-2000 FIRE-Contract Repair & Mntnce 20,802.78$ 25,222.77$ 22,500.00$ 17,030.86$ 22,500.00$ 17,000.00$ (5,500)$ 01-52-5231-4000 FIRE-Training Expense 1,808.51$ 2,372.81$ 2,000.00$ 1,857.94$ 2,500.00$ 4,000.00$ 2,000$ 01-52-5232-0600 FIRE INSPECTION-Supplies 83.12$ 298.72$ 1,500.00$ 1,489.00$ 1,500.00$ 1,500.00$ -$ Prevention supplies 1,127,380$ 1,212,594$ 1,254,250$ 962,751$ 1,350,375$ 1,319,250$ 65,000$ FIRE DEPARTMENT TOTALS FIRE DEPARTMENT Page 23 of 145 ACCOUNT NO DESCRIPTION SECTION F - 2027 General Fund Expenditures City of Fort Atkinson 2027 Operating Budget Public Safety Expenditures BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 2026 YTD 08/31/2026 COMMENTS 01-52-5241-0100 BUILDING INSP-Salaries 73,947.44$ 83,355.93$ 118,000.00$ 46,983.31$ 103,000.00$ 71,600.00$ (46,400)$ Only % of DNBS 01-52-5241-0200 BUILDING INSP- PT Salaries 7,312.50$ 7,202.75$ 8,000.00$ 9,018.75$ 11,000.00$ 15,000.00$ 7,000$ Commercial Insp 01-52-5241-0500 BUILDING INSP-Contract Service 1,202.50$ 325.00$ -$ -$ -$ -$ -$ 01-52-5241-0600 BUILDING INSP-Supp/Eqpmnt 2,587.58$ 3,081.71$ 2,300.00$ 2,855.69$ 3,000.00$ 3,000.00$ 700$ 01-52-5241-0700 BUILDING INSP-Sftwr Permit 11,492.38$ 13,277.08$ 16,000.00$ 10,746.88$ 16,000.00$ 22,000.00$ 6,000$ Iworq module 01-52-5241-0800 BUILDING INSP- UDC 345.66$ 40.00$ 350.00$ 299.00$ 299.00$ 350.00$ -$ 01-52-5241-0900 BUILDING INSP-Phone/Fiber 1,190.04$ 1,207.31$ 1,250.00$ 805.04$ 1,200.00$ 1,250.00$ -$ 01-52-5241-1000 BUILDING INSP-Conference 1,261.94$ 400.00$ 1,050.00$ 665.01$ 1,050.00$ 2,000.00$ 950$ 01-52-5241-1100 BUILDING INSP-Vehicle Exp 401.83$ 410.51$ 500.00$ 235.26$ 500.00$ 1,000.00$ 500$ 99,742$ 109,300$ 147,450$ 71,609$ 136,049$ 116,200$ (31,250)$ 01-52-5242-0100 ELECTRICAL-Salaries 36,037.06$ 42,959.31$ 64,000.00$ 31,192.17$ 64,000.00$ 64,000.00$ -$ Wages for Electrician 01-52-5242-0500 ELECTRICAL-SDFA Locates 497.85$ 238.92$ 550.00$ 373.47$ 550.00$ 550.00$ -$ 01-52-5242-0600 ELECTRICAL-Office Supplies 359.88$ 672.95$ 1,300.00$ 402.01$ 1,300.00$ 1,300.00$ -$ 01-52-5242-0700 ELECTRICAL-Supplies 881.54$ 521.87$ 500.00$ 808.36$ 810.00$ 500.00$ -$ 01-52-5242-0800 ELECTRICAL-Diggers Hotline 1,249.65$ 1,083.55$ 1,300.00$ 1,244.25$ 1,300.00$ 1,500.00$ 200$ 01-52-5242-0900 ELECTRICAL-Telephone/Fiber 705.96$ 705.96$ 710.00$ 568.67$ 710.00$ 710.00$ -$ 01-52-5242-1000 ELECTRICAL-Conference -$ -$ 500.00$ -$ 500.00$ 500.00$ -$ 01-52-5242-1100 ELECTRICAL-Training -$ 93.31$ 750.00$ 346.68$ 750.00$ 750.00$ -$ 01-52-5242-1300 ELECTRICAL-Tools 2,354.01$ 423.26$ 500.00$ 153.87$ 500.00$ 500.00$ -$ 42,086$ 46,699$ 70,110$ 35,089$ 70,420$ 70,310$ 200$ ELECTRICAL TOTALS BUILDING INSPECTION BUILDING INSPECTION TOTALS ELECTRICAL Page 24 of 145 ACCOUNT NO DESCRIPTION SECTION F - 2027 General Fund Expenditures City of Fort Atkinson 2027 Operating Budget Public Safety Expenditures BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 2026 YTD 08/31/2026 COMMENTS 01-52-5251-0000 CIVIL DEFENSE-Salaries-Supply 10,560.18$ 1,171.06$ 6,000.00$ 184.01$ 6,000.00$ 6,000.00$ -$ Add't work on Siren 10,560$ 1,171$ 6,000$ 184$ 6,000$ 6,000$ -$ 01-52-5261-0100 EMERGENCY MNGMNT-Salaries 4,119.36$ 5,386.06$ 5,800.00$ 3,731.26$ 52,660.00$ 6,020.00$ 220$ 01-52-5261-0600 EMERGENCY MNGMNT-Supplies 15,757.00$ 3,029.47$ 4,000.00$ 4,000.00$ 4,000.00$ 4,000.00$ -$ 19,876$ 8,416$ 9,800$ 7,731$ 56,660$ 10,020$ 220$ 01-52-5246-0000 WEIGHTS & MEASURES INSPECTION 4,500.00$ 4,500.00$ 4,500.00$ 4,500.00$ 4,500.00$ 4,500.00$ -$ 4,500$ 4,500$ 4,500$ 4,500$ 4,500$ 4,500$ -$ PUBLIC SAFETY MISCELLANEOUS PUBLIC SAFETY MISCELLANEOUS TOTALS CIVIL DEFENSE CIVIL DEFENSE TOTALS EMERGENCY MANAGEMENT EMERGENCY MANAGEMENT TOTALS Page 25 of 145 ACCOUNT NO DESCRIPTION SECTION F - 2027 General Fund Expenditures City of Fort Atkinson 2027 Operating Budget Public Safety Expenditures BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 2026 YTD 08/31/2026 COMMENTS 01-52-5290-6500 SS / MEDICARE EMPLOYER 170,859.61$ 181,467.25$ 178,000.00$ 123,915.11$ 188,000.00$ 192,000.00$ 14,000$ 01-52-5290-7000 WI RETIREMENT EMPLOYER 415,505.55$ 464,254.02$ 429,000.00$ 330,135.32$ 500,000.00$ 465,400.00$ 36,400$ 01-52-5290-7500 HEALTH-DENT INSUR EMPLOYER 541,926.10$ 651,455.31$ 721,200.00$ 505,914.58$ 755,000.00$ 804,000.00$ 82,800$ 8% increase 01-52-5290-8500 LIFE INSURANCE EMPLOYER 2,053.06$ 2,295.06$ 2,500.00$ 1,695.07$ 3,000.00$ 2,800.00$ 300$ 01-52-5290-9000 LONGEVITY 5,683.43$ 5,900.00$ 6,950.00$ -$ 5,000.00$ 6,000.00$ (950)$ 1,136,028$ 1,305,372$ 1,337,650$ 961,660$ 1,451,000$ 1,470,200$ 132,550$ 4,702,407$ 5,052,896$ 5,440,967$ 3,681,251$ 5,642,979$ 5,690,530$ 249,563$ TOTAL PUBLIC SAFETY EXPENDITURES PUBLIC SAFETY BENEFITS TOTALS PUBLIC SAFETY BENEFITS Page 26 of 145 ACCOUNT NUMBER DESCRIPTION 01-53-5343-0000 HUMANE SOCIETY 32,642.94$ 33,644.45$ 34,500.00$ 34,105.53$ 34,105.53$ 35,746.25$ 1,246$ 32,643$ 33,644$ 34,500$ 34,106$ 34,106$ 35,746$ 1,246$ 32,643$ 33,644$ 34,500$ 34,106$ 34,106$ 35,746$ 1,246$ TOTAL HEALTH & SOCIAL SERVICES EXPENDITURES 2027 PROPOSED VARIANCE 2027-2026 COMMENTS HUMANE SOCIETY HUMANE SOCIETY TOTALS SECTION F - 2027 General Fund Expenditures City of Fort Atkinson 2027 Operating Budget Health and Social Services Expenditures BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE Page 27 of 145 ACCOUNT NO DESCRIPTION 01-54-5412-0100 PW OPER-Salaries 119,761.89$ 130,960.85$ 123,000.00$ 78,950.44$ 119,000.00$ 129,000.00$ 6,000$ 01-54-5412-0600 PW OPER-Supplies 17,731.46$ 18,907.30$ 24,000.00$ 18,561.77$ 24,000.00$ 28,000.00$ 4,000$ PW Supplies 01-54-5412-0900 PW OPER-Telephone 561.79$ 829.38$ 600.00$ 568.67$ 600.00$ 900.00$ 300$ 01-54-5412-1000 PW OPER-Elec/Water/Storm 21,747.16$ 43,813.46$ 35,000.00$ 29,710.96$ 42,000.00$ 44,000.00$ 9,000$ New building 01-54-5412-1100 PW OPER-Natural Gas 17,113.46$ 35,911.40$ 35,000.00$ 30,549.58$ 35,000.00$ 37,500.00$ 2,500$ New building 01-54-5412-1200 PW OPER-Conference 1,150.00$ 660.00$ 2,500.00$ 1,067.00$ 2,500.00$ 3,000.00$ 500$ Add Conf Attend 01-54-5412-1400 PW OPER-Tools 2,745.25$ 5,166.37$ 4,600.00$ 1,859.03$ 4,600.00$ 4,600.00$ -$ 01-54-5412-1500 PW OPER-Building Maint 6,292.42$ 11,655.08$ 22,000.00$ 10,977.29$ 22,000.00$ 22,000.00$ -$ HVAC contract 01-54-5412-1600 PW OPER-Safety Program 3,398.75$ 10,481.58$ 7,500.00$ 827.16$ 7,500.00$ 7,500.00$ -$ 01-54-5412-1700 PW OPER-Safety Supplies 4,241.97$ 5,224.54$ 6,000.00$ 2,272.47$ 6,000.00$ 6,000.00$ -$ 01-54-5436-0600 ST.NAME SIGNS-Supplies (1,206.04)$ -$ -$ -$ -$ -$ -$ Supplies moved 193,538$ 263,610$ 260,200$ 175,344$ 263,200$ 282,500$ 22,300$ SECTION F - 2027 General Fund Expenditures City of Fort Atkinson 2027 Operating Budget Public Works Expenditures BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 COMMENTS PUBLIC WORKS - OPERATIONS (Formerly Garage; Street Name Signs; Water Patrol) PUBLIC WORKS - OPERATIONS TOTALS Page 28 of 145 ACCOUNT NO DESCRIPTION SECTION F - 2027 General Fund Expenditures City of Fort Atkinson 2027 Operating Budget Public Works Expenditures BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 COMMENTS 01-54-5421-0100 ENG-Salaries 45,059.12$ 40,862.89$ 75,000.00$ 32,093.85$ 50,000.00$ 45,300.00$ (29,700)$ PW Director 01-54-5421-0400 ENG-Salaries Intern 4,801.40$ -$ 10,000.00$ 6,828.91$ 10,000.00$ 10,000.00$ -$ GIS Intern 01-54-5421-0600 ENG-Supplies 3,637.97$ 10,685.74$ 3,000.00$ 3,455.12$ 3,000.00$ 3,000.00$ -$ 01-54-5421-0700 ENG-Survey Supplies 228.95$ 238.92$ 500.00$ -$ -$ -$ (500)$ 01-54-5421-0900 ENG-Telephone/Fiber 706.88$ 706.75$ 710.00$ 568.69$ 710.00$ 710.00$ -$ Fiber 01-54-5421-1000 ENG-Conference Exp 369.00$ 1,012.31$ 1,500.00$ 350.00$ 1,500.00$ 2,000.00$ 500$ 01-54-5421-1200 ENG-Membership Dues -$ 260.00$ 260.00$ 552.00$ 260.00$ 600.00$ 340$ 01-54-5421-1600 ENG-Consultant Serv -$ 63,262.10$ 30,000.00$ 17,499.25$ 30,000.00$ 30,000.00$ -$ R&M Contract Services 01-54-5421-1700 ENG-Software Licenses 1,337.22$ 1,182.50$ 1,300.00$ 1,062.50$ 1,300.00$ 1,300.00$ -$ 56,141$ 118,211$ 122,270$ 62,410$ 96,770$ 92,910$ (29,360)$ ENGINEERING TOTALS ENGINEERING Page 29 of 145 ACCOUNT NO DESCRIPTION SECTION F - 2027 General Fund Expenditures City of Fort Atkinson 2027 Operating Budget Public Works Expenditures BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 COMMENTS 01-54-5431-0100 STREET MNTNNC-Salaries 108,894.16$ 113,511.60$ 112,000.00$ 77,169.65$ 115,000.00$ 134,000.00$ 22,000$ 01-54-5431-0600 STREET MNTNNC-Supplies 30,444.20$ 46,900.00$ 40,000.00$ 9,403.64$ 40,000.00$ 40,000.00$ -$ 01-54-5432-0600 STREET PERMIT REPAIRS- Supplies 23,451.03$ 12,961.26$ 20,000.00$ 8,478.99$ 20,000.00$ 20,000.00$ -$ Water main breaks 01-54-5433-0600 CURB & GUTTER-Supplies 21.79$ 18,948.96$ 4,200.00$ 198.55$ 4,200.00$ 4,200.00$ -$ 01-54-5444-0600 SIDEWALKS-Supplies 10,000.00$ 12,547.50$ 14,000.00$ 1,879.52$ 16,000.00$ 16,000.00$ 2,000$ S. Main Prep 172,811$ 204,869$ 190,200$ 97,130$ 195,200$ 214,200$ 24,000$ 01-54-5411-0100 ST MACH-Salaries 82,518.23$ 84,499.14$ 90,000.00$ 59,320.77$ 89,000.00$ 93,000.00$ 3,000$ 01-54-5411-0600 ST MACH-Supplies 61,691.15$ 75,142.98$ 85,000.00$ 52,006.66$ 85,000.00$ 85,000.00$ -$ 01-54-5411-0900 ST MACH-Radio Maint 893.79$ 895.63$ 2,000.00$ 286.24$ 2,000.00$ 2,000.00$ -$ 01-54-5411-1000 ST MACH-Fleet Ins 15,537.00$ 17,417.03$ 18,000.00$ 19,140.05$ 19,140.00$ 20,000.00$ 2,000$ 01-54-5411-1100 ST MACH-Gas & Oil 58,412.50$ 86,003.62$ 85,000.00$ 60,654.23$ 85,000.00$ 85,000.00$ -$ 219,053$ 263,958$ 280,000$ 191,408$ 280,140$ 285,000$ 5,000$ STREET MAINTENANCE (Formerly St. Maint; Street Permit Repairs; Curb & Gutter; Sidewalk) STREET MAINTENANCE TOTALS STREET MACHINERY STREET MACHINERY TOTALS Page 30 of 145 ACCOUNT NO DESCRIPTION SECTION F - 2027 General Fund Expenditures City of Fort Atkinson 2027 Operating Budget Public Works Expenditures BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 COMMENTS 01-54-5435-0100 SNOW & ICE-Salaries 114,699.89$ 117,741.63$ 129,000.00$ 85,241.10$ 135,000.00$ 160,000.00$ 31,000$ 01-54-5435-0600 SNOW & ICE-Supplies 15,969.02$ 14,227.22$ 16,000.00$ 8,364.59$ 16,000.00$ 16,000.00$ -$ 01-54-5435-0700 SNOW & ICE-Sand-Salt 44,751.48$ 44,616.39$ 60,000.00$ 47,611.93$ 60,000.00$ 70,000.00$ 10,000$ 175,420$ 176,585$ 205,000$ 141,218$ 211,000$ 246,000$ 41,000$ 01-54-5441-0100 TRAFFIC CTRL-Salaries 29,813.80$ 31,128.89$ 30,000.00$ 24,155.06$ 37,755.00$ 37,000.00$ 7,000$ PW Ops 01-54-5441-0600 TRAFFIC CTRL-Supplies 6,862.76$ 12,087.97$ 40,312.03$ 18,740.59$ 40,312.03$ 26,200.00$ (14,112)$ 01-54-5441-0700 TRAFFIC CTRL-Long Line Paintin -$ -$ 17,000.00$ 12,030.11$ 17,000.00$ 17,000.00$ -$ 2026 painting 01-54-5441-1000 TRAFFIC CTRL-Electricity 20,282.65$ 17,979.08$ 23,000.00$ 12,182.44$ 23,000.00$ 23,000.00$ -$ 56,959$ 61,196$ 110,312$ 67,108$ 118,067$ 103,200$ (7,112)$ 01-54-5442-0100 ST.LIGHTING-Salaries 14,756.71$ 15,429.29$ 16,000.00$ 8,705.85$ 14,000.00$ 18,000.00$ 2,000$ 01-54-5442-0600 ST.LIGHTING-Supplies 3,783.88$ 1,872.00$ 5,000.00$ 458.76$ 5,000.00$ 5,000.00$ -$ 01-54-5442-1000 ST.LIGHTING-Electricity 291,669.40$ 296,659.23$ 300,000.00$ 206,476.74$ 300,000.00$ 315,000.00$ 15,000$ Electricity for St Lights 310,210$ 313,961$ 321,000$ 215,641$ 319,000$ 338,000$ 17,000$ 01-54-5452-0100 PARKING LOT-Salaries 5,340.14$ 8,455.04$ 9,400.00$ 6,307.55$ 9,500.00$ 11,000.00$ 1,600$ 01-54-5452-0600 PARKING LOT-Supplies 2,901.84$ 3,358.86$ 2,500.00$ 2,520.04$ 2,500.00$ 3,500.00$ 1,000$ 8,242$ 11,814$ 11,900$ 8,828$ 12,000$ 14,500$ 2,600$ SNOW AND ICE REMOVAL SNOW AND ICE TOTALS TRAFFIC CONTROL TRAFFIC CONTROL TOTALS STREET LIGHTING STREET LIGHTING TOTALS PARKING LOT PARKING LOT TOTALS Page 31 of 145 ACCOUNT NO DESCRIPTION SECTION F - 2027 General Fund Expenditures City of Fort Atkinson 2027 Operating Budget Public Works Expenditures BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 COMMENTS 01-54-5471-0100 RECYCLE/REFUSE-Contractor 594,848.72$ 602,948.09$ -$ 225.00$ -$ -$ -$ Move to Tax Bill 01-54-5471-0500 RECYCLE/REFUSE-Compost Site 46,127.54$ 42,105.33$ 46,700.00$ 28,539.50$ 46,700.00$ 28,000.00$ (18,700)$ Bucklin Chipping 01-54-5471-0700 RECYCLE/REFUSE-Sanitary Lndfl 200,487.32$ 188,053.05$ -$ -$ -$ -$ -$ Move to Tax Bill 841,464$ 833,106$ 46,700$ 28,765$ 46,700$ 28,000$ (18,700)$ 01-54-5490-6500 SS / MEDICARE EMPLOYER 50,000.00$ 38,438.18$ 46,000.00$ 28,705.49$ 44,000.00$ 47,000.00$ 1,000$ 01-54-5490-7000 WI RETIREMENT EMPLOYER 45,000.00$ 35,942.95$ 44,000.00$ 25,900.78$ 39,000.00$ 46,000.00$ 2,000$ 01-54-5490-7500 HEALTH-DENT INSUR EMPLOYER 180,000.00$ 166,291.19$ 180,000.00$ 114,404.85$ 175,000.00$ 207,000.00$ 27,000$ 01-54-5490-8500 LIFE INSURANCE EMPLOYER 400.00$ 274.87$ 300.00$ 237.39$ 400.00$ 500.00$ 200$ 01-54-5490-9000 LONGEVITY 2,625.00$ 2,350.00$ 2,700.00$ 2,150.00$ 2,150.00$ 2,350.00$ (350)$ 278,025$ 243,297$ 273,000$ 171,399$ 260,550$ 302,850$ 29,850$ 2,311,863$ 2,490,608$ 1,820,582$ 1,159,251$ 1,802,627$ 1,907,160$ 86,578$ RECYCLING/REFUSE TOTALS PUBLIC WORKS BENEFITS PUBLIC WORKS BENEFITS TOTALS TOTAL PUBLIC WORKS EXPENDITURES RECYCLING/REFUSE Page 32 of 145 ACCOUNT NO DESCRIPTION 01-55-5512-0100 MUSEUM-Salaries/Director 76,235.11$ 78,511.08$ 84,000.00$ 54,366.47$ 84,000.00$ 74,700.00$ (9,300)$ Alloc to Hist Soc 01-55-5512-0200 MUSEUM-Salaries/Assnt Dir 54,416.02$ 56,042.23$ 60,000.00$ 38,804.24$ 60,000.00$ 62,500.00$ 2,500$ 01-55-5512-0600 MUSEUM-Supplies 3,374.40$ 2,414.17$ 5,500.00$ 5,063.39$ 5,500.00$ 5,500.00$ -$ 01-55-5512-0700 MUSEUM-Historic Pres Comm 1,200.00$ 51.96$ 1,200.00$ 1,239.68$ 1,200.00$ 1,200.00$ -$ 01-55-5512-0900 MUSEUM-Telephone/Fiber 1,243.03$ 1,648.73$ 1,245.00$ 669.53$ 1,000.00$ 1,000.00$ (245)$ 01-55-5512-1000 MUSEUM-Elect/Water/Storm 26,591.57$ 27,342.09$ 23,000.00$ 20,496.72$ 27,000.00$ 27,000.00$ 4,000$ 01-55-5512-1100 MUSEUM-Natural Gas 6,626.91$ 9,513.98$ 8,000.00$ 9,049.59$ 101,500.00$ 10,000.00$ 2,000$ 01-55-5512-1200 MUSEUM-Repairs/Maint 16,654.42$ 19,410.30$ 15,000.00$ 19,250.38$ 16,000.00$ 16,000.00$ 1,000$ 01-55-5512-1300 MUSEUM-Insurance 6,089.00$ 6,772.83$ 6,900.00$ 7,041.95$ 7,042.00$ 7,100.00$ 200$ 192,430$ 201,707$ 204,845$ 155,982$ 303,242$ 205,000$ 155$ 2027 PROPOSED VARIANCE 2027-2026 COMMENTS MUSEUM MUSEUM TOTALS SECTION F - 2027 General Fund Expenditures City of Fort Atkinson 2027 Operating Budget Culture and Recreation Expenditures BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE Page 33 of 145 ACCOUNT NO DESCRIPTION 2027 PROPOSED VARIANCE 2027-2026 COMMENTS SECTION F - 2027 General Fund Expenditures City of Fort Atkinson 2027 Operating Budget Culture and Recreation Expenditures BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE 01-55-5513-0100 YOUTH CTR-Salaries F-Time 31,123.21$ 32,603.63$ 35,000.00$ 22,466.54$ 35,000.00$ -$ (35,000)$ Merged with Rec 01-55-5513-0200 YOUTH CTR-Salaries P-Time 28,286.62$ 24,947.47$ 25,000.00$ 17,476.65$ 25,000.00$ -$ (25,000)$ Merged with Rec 01-55-5513-0300 YOUTH CTR-Salaries Custodian 2,924.14$ 3,088.12$ 3,250.00$ 2,249.24$ 3,250.00$ -$ (3,250)$ Merged with Muni 01-55-5513-0600 YOUTH CTR-Supplies 3,183.43$ 3,158.65$ 3,700.00$ 2,032.51$ 3,700.00$ -$ (3,700)$ Merged with Rec 01-55-5513-1200 YOUTH CTR-Seminars 750.00$ 441.00$ 1,250.00$ 782.07$ 1,250.00$ -$ (1,250)$ Merged with Rec 01-55-5513-1400 YOUTH CTR-Programming 945.23$ 981.55$ 1,200.00$ 49.98$ 1,200.00$ -$ (1,200)$ Merged with Rec 67,213$ 65,220$ 69,400$ 45,057$ 69,400$ -$ (69,400)$ 01-55-5516-0100 SR CENTER-Salaries Director 54,416.05$ 56,042.24$ 60,000.00$ 38,790.97$ 59,600.00$ 63,000.00$ 3,000$ 01-55-5516-0200 SR CENTER-Salaries-Part-Time 16,730.13$ 17,800.49$ 17,300.00$ 12,339.96$ 19,000.00$ 20,000.00$ 2,700$ 01-55-5516-0500 SR CENTER-Repairs 3,458.57$ 3,913.12$ 6,000.00$ 2,615.91$ 6,000.00$ 7,000.00$ 1,000$ 01-55-5516-0600 SR CENTER-Supplies 4,435.61$ 4,891.44$ 5,500.00$ 2,843.04$ 5,500.00$ 5,500.00$ -$ 01-55-5516-0900 SR CENTER-Telephone/Fiber 705.84$ 705.84$ 706.00$ 565.28$ 706.00$ 1,400.00$ 694$ 01-55-5516-1000 SR CENTER-Elec/Water/Storm 6,709.36$ 7,301.86$ 7,600.00$ 4,281.72$ 7,600.00$ 7,600.00$ -$ 01-55-5516-1100 SR CENTER-Natural Gas 1,967.67$ 2,454.26$ 2,500.00$ 1,499.35$ 2,500.00$ 2,500.00$ -$ 01-55-5516-1200 SR CENTER-Seminars 612.24$ 400.00$ 750.00$ 215.00$ 750.00$ 750.00$ -$ 01-55-5516-1400 SR CENTER-Programming 1,730.00$ 1,830.00$ 2,000.00$ 1,105.00$ 2,000.00$ 750.00$ (1,250)$ 01-55-5516-2500 SR CENTER-Benefits -$ -$ -$ -$ -$ Benefits moved 90,765$ 95,339$ 102,356$ 64,256$ 103,656$ 108,500$ 6,144$ YOUTH CENTER YOUTH CENTER TOTALS SENIOR CENTER SENIOR CENTER TOTALS Page 34 of 145 ACCOUNT NO DESCRIPTION 2027 PROPOSED VARIANCE 2027-2026 COMMENTS SECTION F - 2027 General Fund Expenditures City of Fort Atkinson 2027 Operating Budget Culture and Recreation Expenditures BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE 01-55-5521-0100 REC-Salaries 89,949.49$ 88,043.82$ 96,500.00$ 62,865.94$ 92,530.00$ 226,000.00$ 129,500$ All Rec FT Staff 01-55-5521-0200 REC-Salaries Admin Assistant 45,015.52$ 45,199.73$ 52,000.00$ 29,247.77$ 47,900.00$ -$ (52,000)$ Moved to Salaries 01-55-5521-0300 REC-Part-Time Wages 57,297.16$ 58,498.25$ 68,000.00$ 35,325.71$ 60,000.00$ 93,000.00$ 25,000$ Rec + YC PT Wages 01-55-5521-0400 REC-Salaries Rec Super 29,933.58$ 32,363.94$ 35,000.00$ 22,346.54$ 33,000.00$ -$ (35,000)$ Moved to Salaries 01-55-5521-0600 REC-YC-Supplies 8,161.85$ 8,049.10$ 9,000.00$ 7,827.99$ 9,000.00$ 12,700.00$ 3,700$ Rec + YC Supplies 01-55-5521-0900 REC-Telephone/Fiber 841.68$ 1,311.53$ 900.00$ 569.32$ 900.00$ 900.00$ -$ 01-55-5521-1000 REC-Conference-Seminars 982.68$ 857.79$ 2,500.00$ 1,653.73$ 2,500.00$ 3,750.00$ 1,250$ With YC Seminar 01-55-5521-1100 REC-Table Chair Rental Prog -$ -$ 4,000.00$ -$ 4,000.00$ 4,000.00$ -$ 3 Yr replacement 01-55-5521-1200 REC-Equip/Supplies 35,312.12$ 30,264.83$ 37,000.00$ 19,941.84$ 37,000.00$ 37,000.00$ -$ 01-55-5521-1300 REC-Band Shell Mntnc -$ -$ 6,000.00$ 6,000.00$ 6,000.00$ 1,500.00$ (4,500)$ Barrie Pk Band Shell Maint 01-55-5521-1400 REC-Vehicle Allow. 840.00$ 840.00$ 840.00$ 560.00$ 840.00$ 840.00$ -$ 01-55-5513-1200 YOUTH CTR-Seminars 750.00$ 441.00$ 1,250.00$ 782.07$ 1,250.00$ -$ (1,250)$ With Rec Conference 01-55-5513-1600 REC-YC Programming 945.23$ 981.55$ 1,200.00$ 49.98$ 1,200.00$ 1,200.00$ -$ 270,029$ 266,852$ 314,190$ 187,171$ 296,120$ 380,890$ 66,700$ 01-55-5523-0100 AQUATIC CTR-Salaries F-Time 17,472.36$ 14,829.62$ 17,000.00$ 10,646.91$ 12,000.00$ 18,500.00$ 1,500$ 01-55-5523-0200 AQUATIC CTR-Salaries P-Time 123,482.08$ 128,053.00$ 145,000.00$ 118,137.73$ 123,000.00$ 132,000.00$ (13,000)$ 01-55-5523-0600 AQUATIC CTR-Supplies/Maint 38,970.35$ 40,364.80$ 43,200.00$ 37,844.95$ 43,200.00$ 45,000.00$ 1,800$ 01-55-5523-0700 AQUATIC CTR-Staff Training 408.00$ 485.84$ 500.00$ 408.00$ 500.00$ 500.00$ -$ 01-55-5523-0800 AQUATIC CTR-Concessn Supplies 44,850.04$ 48,237.43$ 40,000.00$ 43,900.14$ 44,000.00$ 45,000.00$ 5,000$ 01-55-5523-0900 AQUATIC CTR-Telephone 267.60$ 610.80$ 750.00$ 588.95$ 750.00$ 870.00$ 120$ 01-55-5523-1000 AQUATIC CTR-Electricity 9,566.36$ 10,128.31$ 12,000.00$ 8,207.34$ 12,000.00$ 12,000.00$ -$ 01-55-5523-1100 AQUATIC CTR-Water/Sewer 10,349.38$ 12,681.28$ 8,000.00$ 8,273.49$ 8,000.00$ 10,000.00$ 2,000$ 01-55-5523-1200 AQUATIC CTR-Natural Gas 356.89$ 13,061.19$ 500.00$ 6,147.54$ 6,500.00$ 6,500.00$ 6,000$ 245,723$ 268,452$ 266,950$ 234,155$ 249,950$ 270,370$ 3,420$ RECREATION TOTALS AQUATIC CENTER AQUATIC CENTER TOTALS RECREATION Page 35 of 145 ACCOUNT NO DESCRIPTION 2027 PROPOSED VARIANCE 2027-2026 COMMENTS SECTION F - 2027 General Fund Expenditures City of Fort Atkinson 2027 Operating Budget Culture and Recreation Expenditures BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE 01-55-5534-0100 FESTIVAL-RIVERWALK-Salaries 21,834.96$ 22,955.85$ 24,000.00$ 16,490.26$ 25,000.00$ 24,000.00$ -$ Parks & PW Allocation 01-55-5534-0600 FESTIVAL-RIVERWALK-Supplies 4,847.07$ 7,444.49$ 10,000.00$ 5,158.99$ 10,000.00$ 10,000.00$ -$ 26,682$ 30,400$ 34,000$ 21,649$ 35,000$ 34,000$ -$ 01-55-5541-0100 PARKS-Salaries F-Time 235,477.87$ 253,155.44$ 275,000.00$ 171,742.25$ 260,000.00$ 307,000.00$ 32,000$ Parks FT (No Muni) 01-55-5541-0200 PARKS-Salaries P-Time 48,716.25$ 53,860.34$ 53,000.00$ 45,521.90$ 55,000.00$ 57,000.00$ 4,000$ 01-55-5541-0600 PARKS-Supplies 20,359.44$ 36,033.21$ 40,000.00$ 33,864.17$ 40,000.00$ 40,000.00$ -$ 01-55-5541-0900 PARKS-Telephone/Fiber 973.44$ 865.30$ 1,000.00$ 568.63$ 1,000.00$ 800.00$ (200)$ 01-55-5541-1000 PARKS-Elect/Water/Storm 31,025.49$ 32,597.56$ 30,000.00$ 23,158.80$ 30,000.00$ 30,000.00$ -$ 01-55-5541-1100 PARKS-Equipment Maint. 10,656.34$ 9,186.72$ 16,000.00$ 8,886.60$ 16,000.00$ 16,000.00$ -$ 01-55-5541-1200 PARKS-Nat Gas-Haum Wrm Hse 1,191.81$ 1,417.79$ 2,000.00$ 1,296.34$ 2,000.00$ 3,000.00$ 1,000$ 01-55-5541-1300 PARKS-Electrical Work 3,409.05$ 2,336.68$ 2,500.00$ 1,480.51$ 2,500.00$ 3,500.00$ 1,000$ 01-55-5541-1500 PARKS-Car Allow/Mileage 1,062.50$ 1,020.00$ 1,900.00$ 680.00$ 1,900.00$ 1,900.00$ -$ 01-55-5541-2000 PARKS-Conference 1,325.00$ 1,159.96$ 3,000.00$ 2,446.93$ 3,000.00$ 3,000.00$ -$ 354,197$ 391,633$ 424,400$ 289,646$ 411,400$ 462,200$ 37,800$ FESTIVALS/ART/RIVERWALK FESTIVALS/ART/RIVERWALK TOTALS PARKS PARKS TOTALS Page 36 of 145 ACCOUNT NO DESCRIPTION 2027 PROPOSED VARIANCE 2027-2026 COMMENTS SECTION F - 2027 General Fund Expenditures City of Fort Atkinson 2027 Operating Budget Culture and Recreation Expenditures BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE 01-55-5590-6500 SS / MEDICARE EMPLOYER 75,135.89$ 79,307.07$ 80,000.00$ 55,737.37$ 81,000.00$ 83,000.00$ 3,000$ 01-55-5590-7000 WI RETIREMENT EMPLOYER 45,418.63$ 47,579.18$ 52,000.00$ 33,755.72$ 50,000.00$ 54,000.00$ 2,000$ 01-55-5590-7500 HEALTH-DENT INSUR EMPLOYER 181,009.40$ 211,725.33$ 229,000.00$ 161,739.79$ 234,000.00$ 271,000.00$ 42,000$ 01-55-5590-8500 LIFE INSURANCE EMPLOYER 395.09$ 464.14$ 500.00$ 325.30$ 495.00$ 650.00$ 150$ 01-55-5590-9000 LONGEVITY 1,837.52$ 2,350.00$ 2,425.00$ 2,350.00$ 2,350.00$ 2,700.00$ 275$ 303,797$ 341,426$ 363,925$ 253,908$ 367,845$ 411,350$ 47,425$ 1,550,837$ 1,661,030$ 1,780,066$ 1,251,825$ 1,836,613$ 1,872,310$ 92,244$ TOTAL CULTURE & REC EXPENDITURES CULTURE AND RECREATION BENEFITS CULTURE AND RECREATION BENEFITS TOTALS Page 37 of 145 ACCOUNT NO DESCRIPTION 01-56-5611-0100 FORESTRY-Salaries 113,613$ 112,790.50$ 125,000.00$ 76,827.25$ 125,000.00$ 143,000.00$ 18,000$ Allocations 01-56-5611-0600 FORESTRY-Supplies 6,248$ 4,028.33$ 7,000.00$ 2,309.24$ 7,000.00$ 7,000.00$ -$ 01-56-5611-0700 FORESTRY-Trees 66,609$ 10,675.00$ 7,500.00$ 10,332.00$ 7,500.00$ 10,000.00$ 2,500$ 01-56-5611-1200 FORESTRY-Conferences 1,994$ 1,876.00$ 2,500.00$ 2,264.00$ 2,264.00$ 2,500.00$ -$ 01-56-5611-1600 FORESTRY-Outside Contractors -$ -$ 12,500.00$ 8,040.00$ 12,500.00$ 10,000.00$ (2,500)$ Urbn Frst Implement. 188,464$ 129,370$ 154,500$ 99,772$ 154,264$ 172,500$ 18,000$ 01-56-5644-0100 ECON DEV-Salaries -$ -$ 30,000.00$ 12,610.27$ 19,700.00$ 30,000.00$ -$ DNBS Salary allocation 01-56-5644-0600 ECON DEV-Expenses 3,451$ 7,590.40$ 10,000.00$ 13,131.87$ 12,500.00$ 15,000.00$ 5,000$ Consulting; reibursement 01-56-5644-0700 JCEDC DUES 18,753$ 18,699.00$ 19,000.00$ 18,682.50$ 18,685.00$ 20,000.00$ 1,000$ Thrive ED Contract 01-56-5644-0800 KOSH ESTATES STUDY-ARPA -$ 48,890.00$ -$ 935.15$ -$ -$ -$ 22,204$ 75,179$ 59,000$ 45,360$ 50,885$ 65,000$ 6,000$ SECTION F - 2027 General Fund Expenditures City of Fort Atkinson 2027 Operating Budget Conservation and Development Expenditures BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 COMMENTS ECONOMIC DEVELOPMENT TOTALS FORESTRY FORESTRY TOTALS ECONOMIC DEVELOPMENT Page 38 of 145 ACCOUNT NO DESCRIPTION SECTION F - 2027 General Fund Expenditures City of Fort Atkinson 2027 Operating Budget Conservation and Development Expenditures BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 COMMENTS 01-56-5690-6500 SS / MEDICARE EMPLOYER 8,143$ 8,445$ 11,000$ 6,507$ 11,000.00$ 12,100.00$ 1,100$ DNBS allocation 01-56-5690-7000 WI RETIREMENT EMPLOYER 7,747$ 8,054$ 10,000$ 6,437$ 10,500.00$ 12,000.00$ 2,000$ DNBS allocation 01-56-5690-7500 HEALTH-DENT INSUR EMPLOYER 31,364$ 39,112$ 43,000$ 31,121$ 47,400.00$ 48,000.00$ 5,000$ DNBS allocation 01-56-5690-8500 LIFE INSURANCE EMPLOYER 53$ 60$ 70$ 43$ 60.00$ 80.00$ 10$ DNBS allocation 47,307$ 55,672$ 64,070$ 44,108$ 68,960$ 72,180$ 8,110$ 257,975$ 260,221$ 277,570$ 189,241$ 274,109$ 309,680$ 32,110$ CONSERV AND DEVELOPMENT BENEFITS TOTALS TOTAL CONSERV AND DEVEL EXPENDITURES CONSERVATION AND DEVELOPMENT BENEFITS Page 39 of 145 ACCOUNT NUMBER DESCRIPTION 01-57-5770-6000 CONTING HEALTH INS/UTILITY 48,422$ 54,992$ 205,561$ 149,520$ 185,000$ 250,000$ 44,439$ Contingency goal: 2.5% 01-60-0066-0005 TRANS OUT TO TRANSPORT FUND -$ -$ 296,212$ 296,212$ 296,212$ -$ (296,212)$ 48,422$ 54,992$ 501,773$ 445,732$ 481,212$ 250,000$ (251,773)$ 48,422$ 54,992$ 501,773$ 445,732$ 481,212$ 250,000$ (251,773)$ SECTION F - 2027 General Fund Expenditures City of Fort Atkinson 2027 Operating Budget Public Service Enterprises BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE TOTAL PUBLIC SERVICE ENTERPRISES EXPENDITURES 2027 PROPOSED VARIANCE 2027-2026 COMMENTS CONTINGENCY/HEALTH INSURANCE/UTILITY CONTINGENCY TOTALS Page 40 of 145 ACCOUNT NO DESCRIPTION 02-02-0042-1000 CONTRIB FROM OTHERS 98,570.14$ -$ -$ -$ -$ -$ -$ CWFL Forgiveness 02-02-0042-1002 CONTRIB FROM CITY OR TID -$ 902,463.05$ -$ -$ -$ -$ -$ 02-02-0042-1007 STATE/FED: EMERGENCY GRANTS -$ -$ -$ -$ -$ -$ -$ $ 98,570 $ 902,463 $ - $ - $ - $ - $ - 02-02-0062-2010 RESIDENTIAL SALES 598,269.74$ 636,282.69$ 643,750.00$ 419,579.40$ 645,000.00$ 664,350.00$ 20,600$ 3% incr per study 02-02-0062-2020 COMMERCIAL SALES 141,294.63$ 266,130.55$ 257,500.00$ 177,869.38$ 270,000.00$ 278,100.00$ 20,600$ 3% incr per study 02-02-0062-2030 INDUSTRIAL SALES 14,462.31$ 20,179.74$ 16,480.00$ 12,418.28$ 18,000.00$ 18,540.00$ 2,060$ 3% incr per study 02-02-0062-2040 INDUSTRIAL SAMPLED QUARTERLY 1,542,749.44$ 1,965,281.84$ 1,854,000.00$ 801,566.33$ 1,700,000.00$ 1,900,000.00$ 46,000$ 3% incr per study 02-02-0062-2050 PUBLIC AUTHORITY 13,793.22$ 12,627.00$ 13,390.00$ 8,255.88$ 12,500.00$ 12,875.00$ (515)$ 3% incr per study 02-02-0062-2060 COMMERCIAL SAMPLED QUARTERLY 87,481.88$ -$ -$ -$ -$ -$ -$ Merged to Comm Sales 02-02-0062-2070 MULTI FAM RESID SALES 96,184.08$ 102,771.51$ 103,000.00$ 75,617.84$ 105,000.00$ 108,150.00$ 5,150$ 3% incr per study 02-02-0062-5000 OTHER SEWER SERVICE 217,465.90$ 190,462.03$ 180,000.00$ 91,824.69$ 160,000.00$ 164,800.00$ 02-02-0062-5100 OTHER-MISC REVENUE -$ -$ -$ 1,085.00$ 1,085.00$ 1,000.00$ 1,000$ landfill leachate $ 2,711,701 $ 3,193,735 $ 3,068,120 $ 1,588,217 $ 2,911,585 $ 3,147,815 $ 94,895 02-02-0063-0000 FIXED RATE CHARGES 749,733.78$ 774,623.24$ 796,000.00$ 531,355.90$ 796,000.00$ 810,000.00$ 14,000$ Fixed rate incr 02-02-0063-1000 CUSTOMERS FORFEITED DISCOUNT 10,063.32$ 13,065.71$ 8,500.00$ 6,282.93$ 8,500.00$ 8,500.00$ -$ 02-02-0063-4190 INTEREST & DIVIDEND INCOME 132,256.74$ 156,786.37$ 90,000.00$ 62,749.36$ 90,000.00$ 90,000.00$ -$ 02-02-0063-5000 MISC INSUR RECOVERY -$ -$ -$ 27,976.48$ 27,976.48$ -$ -$ 02-02-0063-5100 FOCUS ON ENERGY/GRANTS 9,430.96$ -$ -$ -$ -$ -$ -$ 02-02-0064-1000 MONITORING/TESTING REV 65,471.75$ -$ -$ -$ -$ -$ -$ Merg to Indust Sample $ 966,957 $ 944,475 $ 894,500 $ 628,365 $ 922,476 $ 908,500 $ 14,000 3,777,228$ 5,040,674$ 3,962,620$ 2,216,581$ 3,834,061$ 4,056,315$ 93,695$ SECTION G - 2027 WASTEWATER UTILITY FUND (FUND 2) City of Fort Atkinson 2027 Operating Budget Wastewater Utility Fund Revenue Detail BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE WW OPERATING AND MAINTENANCE REVENUES WASTEWATER FIXED RATE REVENUES WW FIXED RATE REVENUES TOTAL TOTAL WASTEWATER REVENUES 2027 PROPOSED VARIANCE 2027-2026 COMMENTS WASTEWATER CONTRIBUTED ASSETS REVENUES WW CONTRIBUTED ASSETS REVENUES TOTAL WASTEWATER OPERATING AND MAINTENANCE REVENUES Page 41 of 145 ACCOUNT NO DESCRIPTION 02-82-0820-0100 LABORATORY-Wages 80,717.58$ 71,873.48$ 82,000.00$ 46,971.92$ 75,000.00$ 102,000.00$ 20,000$ wage increases 02-82-0820-0200 LIQUID PROCESSING 11,581.10$ 9,485.86$ 13,000.00$ 10,344.53$ 17,000.00$ 15,300.00$ 2,300$ 02-82-0820-0300 SOLIDS HANDLING / HAULING 27,993.75$ 26,450.55$ 35,000.00$ 22,343.26$ 33,000.00$ 41,000.00$ 6,000$ 02-82-0820-0400 SOILS PROGRAM 10,708.65$ 10,816.67$ 17,000.00$ 9,159.24$ 14,000.00$ 20,400.00$ 3,400$ 02-82-0820-0500 GREASE SEPARATION 1,528.27$ 2,668.45$ 2,500.00$ 2,197.72$ 3,500.00$ 3,300.00$ 800$ 02-82-0820-0600 JANITORIAL -$ 2,531.63$ 11,000.00$ 6,514.91$ 10,000.00$ 15,700.00$ 4,700$ 02-82-0820-0700 SAFETY & TRAINING 3,801.17$ 4,970.07$ 6,500.00$ 4,108.55$ 6,800.00$ 7,900.00$ 1,400$ 02-82-0820-1000 PUMPING POWER 294,523.74$ 344,157.07$ 325,000.00$ 247,462.13$ 350,000.00$ 375,000.00$ 50,000$ inc cost of power 02-82-0820-3000 CHLORINE 35,092.44$ 30,760.25$ 35,000.00$ 17,313.45$ 32,000.00$ 35,000.00$ -$ 02-82-0820-5000 SLUDGE CONDITIONING CHEMICALS 135,924.00$ 132,740.00$ 160,000.00$ 88,997.45$ 145,000.00$ 155,000.00$ (5,000)$ 02-82-0820-5100 DECHLORINATION 7,282.95$ 4,683.45$ 7,400.00$ 3,703.50$ 7,400.00$ 7,400.00$ -$ 02-82-0820-5200 PROCESS CHEMICALS 58,548.71$ 51,651.45$ 86,000.00$ 16,754.50$ 60,000.00$ 86,000.00$ -$ 02-82-0827-2100 TRMNT/DISP SYST-Lab Supplies 11,741.75$ 6,472.10$ 15,000.00$ 5,642.00$ 12,000.00$ 15,000.00$ -$ 02-82-0827-2400 TRMNT/DISP SYST-Supplies Exp 10,176.75$ 4,379.48$ 8,000.00$ 1,586.66$ 6,000.00$ 8,000.00$ -$ 02-82-0828-0100 SERVICE TRUCKS-Wages 4,519.97$ 3,877.98$ 6,500.00$ 4,243.07$ 7,000.00$ 6,000.00$ (500)$ 02-82-0828-0200 SERVICE TRUCKS-Fuel/Oil 5,617.18$ 3,956.69$ 7,000.00$ 1,822.17$ 4,500.00$ 6,000.00$ (1,000)$ 02-82-0828-0300 SERVICE TRUCKS-Maintenance 15,095.07$ 12,080.06$ 15,000.00$ 6,956.39$ 15,000.00$ 15,000.00$ -$ 02-82-0828-0600 SLUDGE TRUCKS-Wages 2,845.35$ 3,831.68$ 6,500.00$ 4,239.48$ 6,500.00$ 6,000.00$ (500)$ 02-82-0828-0700 SLUDGE TRUCKS-Fuel/Oil/Diesel 1,563.66$ 1,068.08$ 4,500.00$ 2,974.04$ 4,000.00$ 4,500.00$ -$ 02-82-0828-0800 SLUDGE TRUCKS-Maintenance 8,754.82$ 8,660.60$ 10,000.00$ 2,933.96$ 8,000.00$ 9,000.00$ (1,000)$ 02-82-0831-0100 SEWAGE SYST MAINT-Wages 30,079.86$ 30,921.42$ 35,000.00$ 22,093.76$ 27,000.00$ 52,000.00$ 17,000$ wage increases 02-82-0831-0200 OUTSIDE CONTRACTORS EMPLOYED 22,072.06$ 43,989.46$ 45,000.00$ 346.13$ 45,000.00$ 42,000.00$ (3,000)$ 02-82-0831-0300 SEWAGE SYST MAINT-Supplies/Exp 8,837.12$ 11,917.14$ 16,000.00$ 3,480.94$ 14,000.00$ 12,000.00$ (4,000)$ PW Sewer Exp 02-82-0831-0500 H2S REMOVAL CHEMICALS 12,275.89$ 12,007.71$ 13,000.00$ 10,502.69$ 12,000.00$ 20,000.00$ 7,000$ 02-82-0831-0600 SEWER LOCATES 9,495.18$ 11,074.08$ 12,000.00$ 10,956.93$ 15,000.00$ 18,000.00$ 6,000$ 02-82-0832-0100 COLLECT SYST PUMP-Wages 3,090.44$ 2,991.31$ 13,000.00$ 7,770.67$ 13,000.00$ 15,200.00$ 2,200$ 02-82-0832-0300 COLLECT SYST PUMP-Supplies 2,234.66$ 832.63$ 5,000.00$ 3,718.67$ 5,000.00$ 5,000.00$ -$ 02-82-0833-0100 TRTMNT DSPSL EQUIP-Wages 48,037.09$ 54,510.54$ 69,000.00$ 39,738.77$ 70,000.00$ 84,000.00$ 15,000$ wage increases SECTION G - 2027 WASTEWATER UTILITY FUND (FUND 2) City of Fort Atkinson 2027 Operating Budget Wastewater Utility Fund Expenditure Detail BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 COMMENTS WASTEWATER OPERATING AND MAINTENANCE EXPENDITURES Page 42 of 145 ACCOUNT NO DESCRIPTION SECTION G - 2027 WASTEWATER UTILITY FUND (FUND 2) City of Fort Atkinson 2027 Operating Budget Wastewater Utility Fund Expenditure Detail BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 COMMENTS 02-82-0833-0300 TRTMNT DSPSL EQUIP-Supplies 51,951.75$ 32,138.71$ 53,000.00$ 33,765.56$ 53,000.00$ 58,000.00$ 5,000$ 02-82-0834-0100 GENERAL PLANT-Wages 126,605.14$ 100,683.68$ 99,000.00$ 60,213.18$ 88,000.00$ 114,000.00$ 15,000$ 02-82-0834-0300 GENERAL PLANT-Supplies 102,253.77$ 72,262.25$ 90,000.00$ 53,548.62$ 90,000.00$ 100,000.00$ 10,000$ 02-82-0850-0000 ADMINISTRATION-Salaries 88,211.79$ 79,847.18$ 73,000.00$ 41,707.20$ 64,000.00$ 93,000.00$ 20,000$ 02-82-0854-0100 WAGES-Vacation 23,801.02$ 16,466.03$ 28,000.00$ 16,694.77$ 25,000.00$ -$ (28,000)$ Incl. in wages 02-82-0854-0200 WAGES-Holidays 18,088.01$ 20,177.09$ 15,000.00$ 11,635.74$ 15,000.00$ -$ (15,000)$ Incl. in wages 02-82-0854-0300 WAGES-Sick Leave (4,386.97)$ 33,928.56$ 12,000.00$ 6,426.31$ 10,000.00$ -$ (12,000)$ Incl. in wages 02-82-0854-0400 WAGES-Funeral Leave -$ -$ 600.00$ -$ -$ -$ (600)$ Incl. in wages 02-82-0854-0501 PENSION EXPENSE (13,767.00)$ 14,134.00$ -$ -$ -$ -$ -$ Audit GASB Adj 02-82-0854-0601 HEALTH INS - GASB 75 (781.00)$ (558.00)$ -$ -$ -$ -$ -$ Audit GASB Adj 02-82-0854-0701 LIFE INS - OPEB EXPENSE 5,555.00$ (7,672.00)$ -$ -$ -$ -$ -$ Audit GASB Adj 02-82-0854-0800 OTHER BENEFITS-LONGEVITY 2,681.27$ (17,007.00)$ 2,050.00$ 2,075.00$ 2,075.00$ 2,250.00$ 200$ EE Alloc Bene 02-82-0854-6500 SS / MEDICARE EMPLOYER 50,278.64$ 46,705.54$ 52,000.00$ 31,773.58$ 50,000.00$ 54,000.00$ 2,000$ EE Alloc Bene 02-82-0854-7000 WI RETIREMENT EMPLOYER 44,472.31$ 43,422.98$ 49,000.00$ 31,042.80$ 47,000.00$ 51,000.00$ 2,000$ EE Alloc Bene 02-82-0854-7500 HEALTH-DENT INSUR EMPLOYER 195,960.43$ 150,860.35$ 167,000.00$ 91,782.29$ 140,000.00$ 208,000.00$ 41,000$ EE Alloc Bene 02-82-0854-8500 LIFE INSURANCE EMPLOYER 769.16$ 413.24$ 435.00$ 181.39$ 400.00$ 400.00$ (35)$ EE Alloc Bene 02-82-0855-0100 CONFERENCES 1,273.86$ 854.84$ 5,000.00$ 1,019.24$ 5,000.00$ 6,000.00$ 1,000$ Conf, Training 02-82-0855-0200 SCHOOL-Training Costs 2,082.31$ 2,685.79$ 5,000.00$ 917.38$ 5,000.00$ 6,000.00$ 1,000$ Conf, Training 02-82-0855-0300 SCHOOL-Labor 3,670.49$ -$ 6,700.00$ 3,758.00$ 6,700.00$ 8,100.00$ 1,400$ Wage Alloc 02-82-0856-0200 OTHER SUPPLIES & EXPENSE 19,802.16$ 15,295.05$ 21,000.00$ 12,769.28$ 21,000.00$ 24,327.00$ 3,327$ 02-82-0858-4030 REPLACEMENT EXPENSE 1,275,774.00$ 35,624.00$ 133,750.00$ -$ -$ -$ (133,750)$ Infra Replace 02-82-0858-4270 INTEREST DEBT PAYMENTS-ACCRUED 312,680.30$ 320,258.00$ 250,000.00$ -$ -$ -$ (250,000)$ Int on CW 02-82-0858-4280 AMORT OF DEBT DISC 457.00$ (5,060.00)$ 350.00$ (5,189.76)$ -$ -$ (350)$ 02-82-0858-4290 DEBT ISSUANCE COSTS 52,851.82$ -$ -$ -$ 10,000.00$ -$ -$ PRINCIPAL DEBT PAYMENTS 144,212.00$ 129,047.00$ -$ -$ -$ 181,000.00$ 181,000$ No CWFL 3,368,636$ 1,989,867$ 2,123,785$ 998,998$ 1,649,875$ 2,087,777$ (36,008)$ WASTEWATER OPERATING AND MAINTENANCE EXPENDITURES (CONTINUED) WW O & M EXPENDITURES - TOTAL Page 43 of 145 ACCOUNT NO DESCRIPTION SECTION G - 2027 WASTEWATER UTILITY FUND (FUND 2) City of Fort Atkinson 2027 Operating Budget Wastewater Utility Fund Expenditure Detail BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 COMMENTS 02-86-0866-0100 INDUSTRIAL MONITORING-Wages 37,509.18$ 39,216.12$ 31,000.00$ 18,649.29$ 28,000.00$ 40,000.00$ 9,000$ 02-86-0866-0600 INDUSTRIAL MONITORING-Supplies 2,517.50$ 2,306.23$ 2,500.00$ -$ 2,500.00$ 2,500.00$ -$ 02-86-0866-0800 INDUSTRIAL MONITORING-Lab Supp 2,298.00$ 4,196.50$ 4,500.00$ 2,791.24$ 6,000.00$ 6,000.00$ 1,500$ 42,325$ 45,719$ 38,000$ 21,441$ 36,500$ 48,500$ 10,500$ 02-87-0871-0000 PUMPING POWER 30,811.30$ 36,527.95$ 40,000.00$ 25,984.00$ 40,000.00$ 42,000.00$ 2,000$ 02-87-0872-0100 TELEPHONE 537.15$ 942.92$ 2,600.00$ 718.11$ 2,000.00$ 2,000.00$ (600)$ 02-87-0872-0200 NATURAL GAS 23,379.37$ 36,537.32$ 39,000.00$ 21,879.87$ 39,000.00$ 42,000.00$ 3,000$ 02-87-0873-0100 BILLING/COLLECT/ACCTG - Supply 112,497.31$ 125,751.63$ 125,000.00$ 13,841.17$ 125,000.00$ 155,000.00$ 30,000$ Split meter 02-87-0873-0200 UNCOLLECTIBLE ACCOUNTS 24.37$ 1.75$ 100.00$ 1.32$ 50.00$ 100.00$ -$ 02-87-0874-0100 ADMINISTRATION-Salaries 96,217.71$ 94,575.75$ 120,000.00$ 71,365.47$ 108,000.00$ 135,000.00$ 15,000$ 02-87-0874-0200 ADMIN-GENERAL-Office Supplies 5,039.85$ 5,006.05$ 12,400.00$ 11,694.53$ 12,400.00$ 15,000.00$ 2,600$ IT Hours 02-87-0874-0300 MONITORING-TESTING LABOR 4,953.70$ 5,373.47$ 9,000.00$ 5,307.72$ 9,000.00$ 13,300.00$ 4,300$ 02-87-0875-0100 ACCOUNTING 7,918.52$ 10,889.93$ 11,000.00$ 9,376.35$ 11,000.00$ 15,000.00$ 4,000$ portion of audit 02-87-0875-0200 COLLECTION SYSTEM PLANNING 21,062.44$ 22,457.99$ 21,500.00$ 6,555.87$ 9,700.00$ 25,000.00$ 3,500$ Donahue Study 02-87-0875-0300 ENGINEERING-Salaries 22,253.89$ 20,557.54$ 42,000.00$ 15,769.30$ 25,000.00$ 75,000.00$ 33,000$ 02-87-0875-0400 SOILS OUTSIDE LAB SERVICE 2,414.05$ 1,528.46$ 3,500.00$ 1,248.76$ 3,500.00$ 3,500.00$ -$ 02-87-0875-0500 INSURANCE EXPENSE 67,952.23$ 71,061.39$ 72,000.00$ 70,466.00$ 70,466.00$ 75,000.00$ 3,000$ Plant additions 02-87-0875-0600 BIOSOLIDS MNGMNT FACILITY PLAN 13,920.22$ 8,387.59$ 33,000.00$ 6,241.93$ 33,000.00$ -$ (33,000)$ 408,982$ 439,600$ 531,100$ 260,450$ 488,116$ 597,900$ 66,800$ WW INDUST. MON. EXPENDITURES - TOTAL WASTEWATER FIXED RATE EXPENDITURES WW FIXED RATE EXPENDITURES - TOTAL WASTEWATER INDUSTRIAL MONITORING EXPENDITURES Page 44 of 145 ACCOUNT NO DESCRIPTION SECTION G - 2027 WASTEWATER UTILITY FUND (FUND 2) City of Fort Atkinson 2027 Operating Budget Wastewater Utility Fund Expenditure Detail BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 COMMENTS ANNL MAIN REPLACE REHAB -$ 707,872$ 450,000$ 150,999$ 245,000.00$ 450,000.00$ -$ Incl. const. funds FLOORING REPLACEMENT -$ 35,000$ -$ 38,091$ 38,091.00$ -$ -$ BOILER HEATING SYSTEM -$ 165,000$ -$ -$ -$ -$ -$ GRIT REMOVAL -$ 215,000$ -$ 188,315$ 188,315.00$ -$ -$ BUILDING #10 ROOF REPLACEMENT -$ -$ 300,000$ 192,750$ 192,750.00$ -$ (300,000)$ SOLAR PROJECT -$ -$ -$ -$ -$ -$ -$ LIFT STATION GENERATOR -$ -$ 150,000$ 150,000$ 150,000.00$ -$ (150,000)$ Sherman/Water RIVERSIDE DR DESIGN -$ -$ 15,000$ -$ -$ -$ (15,000)$ Riverside Dr THICKENED SLUDGE PUMP -$ -$ 50,000$ 48,218$ 48,218.00$ -$ (50,000)$ SCBA & RESPIRATOR SYSTEM -$ -$ 19,000$ 15,907$ 15,907.00$ -$ (19,000)$ FLYGT 4650 MIXER EQUA. TANKS -$ -$ -$ -$ -$ 33,000.00$ 33,000$ MEM LIST STATION BYPASS -$ -$ -$ -$ -$ 45,000.00$ 45,000$ UTILITY VEHICLE -$ -$ -$ -$ -$ 65,000.00$ 65,000$ ANNL MAIN REPLACE REHAB-ADMIN -$ -$ -$ -$ -$ 67,000.00$ 67,000$ Jeff, White, Oak, Heth ANNL MAIN REPLACE REHAB-DESIGN -$ -$ -$ -$ -$ 50,000.00$ 50,000$ 2028 Projects BANKER ROAD RELOC, ADMIN -$ -$ -$ -$ -$ 412,138.00$ 412,138$ Admin/Construct. N. MAIN SANITARY SEWER PROJECT -$ -$ -$ -$ -$ 200,000.00$ 200,000$ -$ 1,122,872$ 984,000$ 784,280$ 878,281$ 1,322,138$ 338,138$ 3,819,943$ 3,598,058$ 3,676,885$ 2,065,169$ 3,052,772$ 4,056,315$ 379,430$ (42,715)$ 1,442,616$ 285,735$ 151,413$ 781,289$ -$ NET (REVENUE-EXPENDITURES) TOTAL WASTEWATER EXPENDITURES WASTEWATER CAPITAL EXPENDITURES (SEE CIP FOR DETAILS) WW CAPITAL EXPENDITURES - TOTAL Page 45 of 145 ACCOUNT NO DESCRIPTION 03-03-0041-9000 INTEREST & DIVIDEND INCOME 48,884.60$ 54,211.91$ 30,000.00$ 25,022.63$ 38,000.00$ 35,000.00$ 5,000$ $ 48,885 $ 54,212 $ 30,000 $ 25,023 $ 38,000 $ 35,000 $ 5,000 03-03-0042-1000 CONTRIB FROM OTHERS -$ -$ -$ (11,218.31)$ -$ -$ -$ 03-03-0042-1002 CONTRIB FROM CITY OR TID -$ 1,058,374.78$ -$ -$ -$ -$ -$ $ - $ 1,058,375 $ - $ (11,218) $ - $ - $ - 03-03-0046-0000 BULK & HYDRANT WATER SALES 10,931.74$ 10,903.96$ 12,000.00$ 14,700.10$ 16,000.00$ 12,000.00$ -$ 03-03-0046-1100 RESIDENTIAL SALES 1,257,013.21$ 1,309,952.35$ 1,300,375.00$ 865,947.82$ 1,300,375.00$ 1,333,000.00$ 32,625$ SRC 2026 03-03-0046-1200 COMMERCIAL SALES 266,308.74$ 266,201.29$ 242,400.00$ 171,237.82$ 250,000.00$ 250,000.00$ 7,600$ SRC 2026 03-03-0046-1300 INDUSTRIAL SALES 604,313.14$ 633,976.37$ 560,550.00$ 424,637.38$ 600,000.00$ 575,000.00$ 14,450$ SRC 2026 03-03-0046-1400 PUBLIC SALES 29,428.09$ 30,286.38$ 26,260.00$ 19,635.80$ 26,000.00$ 27,000.00$ 740$ SRC 2026 03-03-0046-1500 MULTI FAM RES SALES 106,290.85$ 111,758.59$ 119,180.00$ 79,417.59$ 119,180.00$ 140,000.00$ 20,820$ SRC 2026 03-03-0046-2000 PRIVATE FIRE PROTECTION SERV 88,471.95$ 88,392.29$ 86,000.00$ 58,892.54$ 88,000.00$ 88,000.00$ 2,000$ SRC 2026 03-03-0046-3000 PUBLIC FIRE PROTECTION SERV 717,765.07$ 740,032.53$ 730,000.00$ 492,228.27$ 730,000.00$ 740,000.00$ 10,000$ SRC 2026 $ 3,080,523 $ 3,191,504 $ 3,076,765 $ 2,126,697 $ 3,129,555 $ 3,165,000 $ 88,235 SECTION H - 2027 WATER UTILITY FUND (FUND 3) City of Fort Atkinson 2027 Operating Budget Water Utility Fund Revenue Detail BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE WATER NON-OP CONTRA REVENUES TOTAL WATER OPERATING REVENUES WATER OPERATING REVENUES TOTAL 2027 PROPOSED VARIANCE 2027-2026 COMMENTS WATER NON-OPERATING REVENUES WATER NON-OPERATING REVENUES TOTAL WATER NON-OPERATING CONTRIBUTIONS Page 46 of 145 ACCOUNT NO DESCRIPTION SECTION H - 2027 WATER UTILITY FUND (FUND 3) City of Fort Atkinson 2027 Operating Budget Water Utility Fund Revenue Detail BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 COMMENTS 03-03-0047-0000 FORFEITED DISCOUNTS 15,067.61$ 13,597.95$ 13,500.00$ 10,025.85$ 13,000.00$ 13,000.00$ (500)$ 03-03-0047-1000 MISC SERVICE REVENUES 4,633.00$ 3,130.00$ 3,000.00$ 3,280.00$ 3,500.00$ 3,000.00$ -$ 03-03-0047-4000 OTHER WATER REVENUES 13,651.90$ 7,567.00$ 10,000.00$ 860.00$ 1,000.00$ 7,000.00$ (3,000)$ 03-03-0047-5000 ASSESSMENT REPORTS REVENUE 5,575.00$ 5,850.00$ 7,000.00$ 4,375.00$ 6,000.00$ 6,000.00$ (1,000)$ $ 38,928 $ 30,145 $ 33,500 $ 18,541 $ 23,500 $ 29,000 $ (4,500) CRC MAIN REPLACEMENT PROGRAM -$ -$ 843,000.00$ 843,000.00$ 843,000.00$ 875,000.00$ 32,000$ Main Replace PROCEEDS FROM BORROWING -$ -$ -$ -$ -$ -$ -$ EXP DEPRECIATION REVENUE 780,000.00$ 418,500.00$ -$ -$ -$ -$ -$ Aud. Adj. RETAINED EARNINGS APPLIED 456,915.00$ 359,137.00$ 217,613.00$ -$ -$ -$ (217,613)$ Aud. Adj. $ 1,236,915 $ 777,637 $ 1,060,613 $ 843,000 $ 843,000 $ 875,000 $ (185,613) 4,405,250$ 5,111,872$ 4,200,878$ 3,002,042$ 4,034,055$ 4,104,000$ (96,878)$ TOTAL WATER REVENUES OTHER WATER OPERATING REVENUES OTHER WATER OPERATING REVENUES OTHER WATER REVENUES/FINANCING OTHER WATER REVENUES/FINANCING TOTALS Page 47 of 145 ACCOUNT NO DESCRIPTION 03-33-0040-3000 DEPRECIATION EXPENSE 351,080.11$ 467,175.00$ -$ 400,000.00$ -$ -$ -$ 03-33-0040-3001 DEPREC EXP-CONTRIBUTED ASSETS 80,166.37$ -$ -$ -$ -$ -$ -$ 03-33-0040-3002 DEPREC EXP-MAIN REPLACE 843,000.00$ 843,000.00$ 843,000.00$ 843,000.00$ 843,000.00$ 875,000.00$ 32,000$ 03-33-0040-3003 DEPREC EXP-MAIN REPLACE OFFSET (843,000.00)$ (843,000.00)$ (843,000.00)$ (843,000.00)$ (843,000.00)$ (875,000.00)$ (32,000)$ 03-33-0040-6500 TAXES-PILOT 302,762.00$ 290,851.00$ 395,000.00$ -$ -$ 340,000.00$ (55,000)$ 03-33-0042-8000 INT CHARGES-AMORT OF DEBT DISC (420.35)$ (1,422.35)$ -$ (1,686.11)$ -$ -$ -$ 03-33-0043-0000 INTEREST DEBT PAYMENTS- ACCRUED 65,526.56$ 63,670.47$ -$ 32,984.22$ 32,984.22$ -$ -$ Est. Aud Adj 03-33-0043-8000 DEBT ISSUANCE COSTS 7,771.04$ -$ 15,000.00$ 19,598.00$ 19,598.00$ -$ (15,000)$ 03-33-0043-9000 ANNUAL INTEREST ON CITY EQUITY 11,560.00$ 11,560.00$ 11,560.00$ 11,560.00$ 11,560.00$ 11,560.00$ -$ PRINCIPAL DEBT PAYMENTS -$ -$ -$ -$ -$ 818,446$ 831,834$ 421,560$ 462,456$ 64,142$ 351,560$ (70,000)$ 03-33-0060-0000 SRCE SUPPLY-Labor 5,565.12$ 4,658.66$ 6,500.00$ 2,975.03$ 6,500.00$ 5,500.00$ (1,000)$ 5,565$ 4,659$ 6,500$ 2,975$ 6,500$ 5,500$ (1,000)$ 03-33-0062-0000 PUMP EXP-Labor 40,304.42$ 40,818.80$ 60,000.00$ 30,646.04$ 50,000.00$ 55,000.00$ (5,000)$ 03-33-0062-2000 PUMP EXP-Power for Pumping 171,302.69$ 182,021.59$ 170,000.00$ 134,885.45$ 186,000.00$ 190,000.00$ 20,000$ 03-33-0062-3000 PUMP EXP-Supplies & Exp 785.77$ 599.23$ 2,000.00$ 180.08$ 2,000.00$ 2,000.00$ -$ 03-33-0062-5000 PUMP EXP-Plant Maintenance 23,838.94$ 25,910.57$ 38,000.00$ 19,548.05$ 38,000.00$ 38,000.00$ -$ 236,232$ 249,350$ 270,000$ 185,260$ 276,000$ 285,000$ 15,000$ SECTION H - 2027 WATER UTILITY FUND (FUND 3) City of Fort Atkinson 2027 Operating Budget Water Utility Fund Expenditure Detail BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE SOURCE OF SUPPLY EXPENDITURES - TOTAL WATER PUMPING EXPENSES WATER PUMPING EXPENSES - TOTAL 2027 PROPOSED VARIANCE 2027-2026 COMMENTS WATER - OTHER EXPENSES WATER - OTHER EXPENSES TOTAL WATER SOURCE OF SUPPLY EXPENSES Page 48 of 145 ACCOUNT NO DESCRIPTION SECTION H - 2027 WATER UTILITY FUND (FUND 3) City of Fort Atkinson 2027 Operating Budget Water Utility Fund Expenditure Detail BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 COMMENTS 03-33-0063-0000 WATER TRTMNT-Labor 25,648.41$ 27,381.02$ 45,000.00$ 22,035.40$ 45,000.00$ 40,000.00$ (5,000)$ 03-33-0063-1000 WATER TRTMNT-Chemicals 55,332.70$ 56,811.94$ 52,500.00$ 35,634.34$ 54,000.00$ 54,000.00$ 1,500$ 03-33-0063-2000 WATER TRTMNT-Supplies & Exp 940.20$ 7,777.31$ 6,000.00$ 8,338.11$ 7,000.00$ 7,000.00$ 1,000$ 03-33-0063-5000 WATER TRTMNT-Plant Maintenance 7,883.14$ 5,535.57$ 6,000.00$ 3,243.50$ 6,000.00$ 6,000.00$ -$ 89,804$ 97,506$ 109,500$ 69,251$ 112,000$ 107,000$ (2,500)$ 03-33-0064-0000 TRANS & DISTRIB-Labor 128,628.99$ 121,691.18$ 145,000.00$ 81,518.34$ 145,000.00$ 145,000.00$ -$ 03-33-0064-1000 TRANS & DISTRIB-Supplies & Exp 34,136.76$ 37,604.44$ 50,000.00$ 23,070.92$ 50,000.00$ 50,000.00$ -$ 162,766$ 159,296$ 195,000$ 104,589$ 195,000$ 195,000$ -$ 03-33-0065-0000 RESERVOIR MAINTENANCE 52,048.21$ 39,274.56$ 65,328.00$ 29,559.61$ 65,328.00$ 67,000.00$ 1,672$ 03-33-0065-1000 MAINS MAINTENANCE 108,661.99$ 97,317.08$ 125,000.00$ 30,031.36$ 125,000.00$ 125,000.00$ -$ 03-33-0065-2000 SERVICES MAINTENANCE 25,427.35$ 51,271.52$ 32,000.00$ 14,875.64$ 32,000.00$ 32,000.00$ -$ 03-33-0065-3000 METERS MAINTENANCE 4,658.01$ 4,173.29$ 17,000.00$ 7,154.24$ 17,000.00$ 17,000.00$ -$ 03-33-0065-4000 HYDRANTS MAINTENANCE 21,097.07$ 6,126.13$ 22,000.00$ 7,265.19$ 22,000.00$ 22,000.00$ -$ 211,893$ 198,163$ 261,328$ 88,886$ 261,328$ 263,000$ 1,672$ 03-33-0090-1000 METER READING LABOR 2,853.50$ 2,630.72$ 4,000.00$ 3,569.41$ 4,000.00$ 4,000.00$ -$ 03-33-0090-2000 ACCOUNT/COLLECTION-Labor 27,830.27$ 29,095.29$ 65,000.00$ 36,980.94$ 60,000.00$ 59,000.00$ (6,000)$ Alloc C/T 03-33-0090-3000 CUSTOMER ACCTS-Supplies & Exp 29,324.78$ 35,088.64$ 45,000.00$ 22,927.42$ 45,000.00$ 45,000.00$ -$ Service module 03-33-0090-4000 UNCOLLECTIBLE ACCOUNTS (61.46)$ 1.51$ 200.00$ 1.10$ 50.00$ 200.00$ -$ 59,947$ 66,816$ 114,200$ 63,479$ 109,050$ 108,200$ (6,000)$ WATER CUSTOMER ACCTS EXPENSES - TOTAL WATER TREATMENT EXPENSES WATER TREATMENT EXPENSES - TOTAL WATER TRANSMISSION AND DISTRIBUTION EXPENSES WATER TRANS & DISTRIB. EXPENSES - TOTAL WATER TRANSMISSION AND DISTRIBUTION MAINTENANCE EXPENSES TRANS & DISTRIB. MAINT. EXPENSES TOTAL WATER CUSTOMER ACCOUNTS EXPENSES Page 49 of 145 ACCOUNT NO DESCRIPTION SECTION H - 2027 WATER UTILITY FUND (FUND 3) City of Fort Atkinson 2027 Operating Budget Water Utility Fund Expenditure Detail BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 COMMENTS 03-33-0092-0000 ADMINISTRATION-Salaries 79,054.49$ 74,764.44$ 135,000.00$ 58,762.80$ 92,000.00$ 145,000.00$ 10,000$ Facil, Elect 03-33-0092-1000 OFFICE SUPPLIES & EXPENSE 5,278.82$ 6,017.79$ 35,000.00$ 13,112.32$ 15,000.00$ 17,000.00$ (18,000)$ IT Hours 03-33-0092-3000 OUTSIDE SERVICES EMPLOYED 34,404.90$ 20,405.17$ 125,000.00$ 37,798.85$ 85,000.00$ 50,000.00$ (75,000)$ Incl vac/led inventory; GIS 03-33-0092-4000 PROPERTY INSURANCE 4,621.00$ 4,580.93$ 5,000.00$ 5,343.31$ 5,343.00$ 5,400.00$ 400$ 03-33-0092-5000 WC, LIAB, CYBER INSURANCE 8,715.03$ 25,873.35$ 27,000.00$ 25,096.24$ 25,096.00$ 26,000.00$ (1,000)$ Work Comp, Liab, Cy 03-33-0092-6000 WRS PENSION - BENEFIT 28,048.13$ 18,670.35$ 41,000.00$ 23,157.80$ 34,000.00$ 40,000.00$ (1,000)$ WRS only 03-33-0092-6010 WAGES-Vacation 25,606.42$ 11,864.93$ 19,600.00$ 13,332.72$ 26,000.00$ 16,000.00$ (3,600)$ 03-33-0092-6020 WAGES-Sick Leave 19,336.53$ 30,666.54$ 13,100.00$ 5,458.41$ 9,000.00$ 13,000.00$ (100)$ 03-33-0092-6030 WAGES-Holidays 11,813.83$ 12,503.34$ 13,100.00$ 6,056.82$ 12,331.00$ 13,000.00$ (100)$ 03-33-0092-6040 WAGES-Funeral Leave -$ -$ 1,500.00$ 663.60$ 1,500.00$ 1,500.00$ -$ 03-33-0092-6050 OTHER BENEFITS-LONGEVITY 892.32$ 709.74$ 1,250.00$ (8.19)$ 1,000.00$ 800.00$ (450)$ 03-33-0092-6080 PENSION EXPENSE (10,915.00)$ 7,809.00$ -$ -$ -$ -$ -$ Aud. Adj. 03-33-0092-6081 LIFE INS - OPEB EXPENSE 971.00$ 4,522.00$ -$ -$ -$ -$ -$ Aud. Adj. 03-33-0092-6082 HEALTH INS - GASB 75 (738.00)$ (525.00)$ -$ -$ -$ -$ -$ Aud. Adj. 03-33-0092-6100 HEALTH-DENT INSUR EMPLOYER 107,171.08$ 122,708.86$ 162,000.00$ 75,746.64$ 108,000.00$ 182,045.00$ 20,045$ 03-33-0092-6300 LIFE INSURANCE EMPLOYER 81.05$ 165.12$ 600.00$ 279.11$ 500.00$ 500.00$ (100)$ 03-33-0092-6500 SS / MEDICARE EMPLOYER 28,434.62$ 29,968.01$ 55,000.00$ 21,863.45$ 35,000.00$ 39,000.00$ (16,000)$ 03-33-0092-8000 REGULATORY COMM EXPENSE 8,262.66$ 6,906.88$ 5,000.00$ 1,965.07$ 5,000.00$ 6,000.00$ 1,000$ 03-33-0093-0000 MISC GENERAL EXPENSE 5,496.87$ 5,700.70$ 30,000.00$ 6,434.75$ 11,000.00$ 12,000.00$ (18,000)$ UB Clerk office 03-33-0093-3000 TRANSPORTATION EXPENSE 31,235.22$ 47,784.41$ 65,000.00$ 25,481.94$ 46,000.00$ 48,000.00$ (17,000)$ 387,771$ 431,136$ 734,150$ 320,546$ 511,770$ 615,245$ (118,905)$ WATER ADMINISTRATIVE & GENERAL EXPENSES WATER ADMIN & GENERAL EXPENSES - TOTAL Page 50 of 145 ACCOUNT NO DESCRIPTION SECTION H - 2027 WATER UTILITY FUND (FUND 3) City of Fort Atkinson 2027 Operating Budget Water Utility Fund Expenditure Detail BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 COMMENTS CRC MAIN REPLACEMENT PROGRAM (S MAIN STREET) -$ -$ 843,000.00$ 843,000.00$ 843,000.00$ 655,000.00$ (188,000)$ Main replacement HYDRANT AND SERVICE REPLACEMENT -$ -$ 160,000.00$ -$ 160,000.00$ 220,000.00$ 60,000$ H&S replace along mains ANNUAL STREET PROGRAM, DESIGN, ADMIN FOR 2027 CONSTRUCTION -$ -$ -$ -$ 50,000.00$ 67,000.00$ 67,000$ 2027 Admin, Construction WATER MAIN DESIGN FOR 2028 CONSTRUCTION -$ -$ -$ -$ -$ 50,000.00$ 50,000$ 2028 Design BANKER ROAD RELOCATION ADMIN, CONSTRUCTION -$ -$ -$ -$ 15,000.00$ 850,495.00$ 850,495$ Reloc Admin & Const WELL REHABILITATION #7 -$ -$ -$ -$ -$ 45,000.00$ 45,000$ Well #7 NEW METER INSTALLS-NEW CONSTRUCTION -$ -$ -$ -$ -$ 65,000.00$ 65,000$ New Meter/Accounts MCC PANELS -$ -$ -$ -$ -$ 40,000.00$ 40,000$ SCADA COMPUTER UPGRADE -$ -$ -$ -$ -$ 43,000.00$ 43,000$ Design ELEVATED TANK MIXER -$ -$ -$ -$ -$ -$ -$ METER REPLACEMENT PROGRAM -$ -$ 133,000.00$ -$ 135,000.00$ 120,000.00$ (13,000)$ 5/8" & 1-12" TRANSFER SWITCHES -$ -$ -$ -$ -$ -$ -$ Switch to gen. LAWN MOWER -$ -$ -$ -$ -$ -$ -$ VFDS AT MAIN STATION -$ -$ -$ -$ -$ 18,000.00$ 18,000$ Energy saver WELL GENERATOR -$ -$ -$ -$ -$ -$ -$ Well #5 -$ -$ 1,136,000$ 843,000$ 1,203,000$ 2,173,495$ 1,037,495$ 1,972,424$ 2,038,759$ 3,248,238$ 2,140,442$ 2,738,790$ 4,104,000$ 855,762$ NET (REVENUES-EXPENDITURES): 2,432,826$ 3,073,114$ 952,640$ 861,601$ 1,295,265$ -$ WATER - CAPITAL PROJECT & IMPROVEMENTS (SEE CIP FOR DETAILS) WATER CAPITAL PROJECTS - TOTAL TOTAL WATER EXPENDITURES Page 51 of 145 TID 9 DATE DESCRIPTION 5/26/2015 GO Refunding Bonds 233,450.01$ 76,125.00$ 111,650.01$ 45,675.00$ -$ 6/27/2017 Fire Truck Purchase 39,812.00$ 39,812.00$ 6/26/2018 GO Corporate Purpose Bonds 213,911.00$ 87,653.00$ 97,243.00$ 29,015.00$ 11/18/2019 GO Refunding Bonds 714,760.00$ 86,710.00$ 628,050.00$ 12/20/2019 Banker Road Land Purchase 101,027.00$ 101,027.00$ 2/22/2021 Taxable GO Refunding Bonds 72,167.00$ 72,167.00$ 8/23/2021 Street Improvements/MLS 87,336.00$ 7,002.00$ 5,761.00$ 2,304.00$ 72,269.00$ 7/5/2021 Clean Water Fund Loan 851,367.10$ 851,367.10$ -$ 5/24/2022 GO Refunding Bonds 184,020.01$ 17,700.01$ 166,320.00$ 6/1/2024 GO Refunding Bonds 1,346,950.01$ 214,950.00$ 31,400.01$ 99,600.00$ 1,001,000.00$ 2/1/2026 GO Promissory Note 427,350.00$ 31,152.00$ 208,135.00$ 188,063.00$ 4,272,150.13$ 1,149,444.10$ 284,373.03$ 189,557.00$ 142,918.00$ 208,135.00$ 2,297,723.00$ SECTION I - 2027 DEBT SERVICE (FUND 4) DEBT SERVICE DEBT SERVICE TOTALS City of Fort Atkinson 2027 Operating Budget Debt Service Summary BUDGET LINE ITEM DEBT PAYABLE 2027 WASTEWATER UTILITY WATER UTILITY STORMWATER UTILITY GF/LEVY SUPPORTED DEBT SERVICE FUND (CLOSED TIDS) Page 52 of 145 SECTION I - DEBT SERVICE (FUND 4) Principal Interest Total Total Amount 394,000.00$ 43,040.74$ 437,040.74$ Amount Paid 354,600.00$ 42,628.70$ 397,228.70$ Oustanding 12/31/2026 39,400.00$ 412.04$ 39,812.04$ Repayment Schedule Principal Interest Total March 1, 2027 39,400.00$ 412.04$ 39,812.04$ 39,400.00$ 412.04$ 39,812.04$ 2017 Fire Truck On June 6, 2017, a resolution was adopted by the City Council not to exceed $394,000 for the purchase of fire truck to replace the 1985 Pirsch Pumper. Premier Bank provided an interest rate of 2.08% for a ten year loan. I. GENERAL FUND DEBT OUTSTANDING Page 53 of 145 SECTION I - DEBT SERVICE (FUND 4) I. GENERAL FUND DEBT OUTSTANDING Principal Interest Total Total Amount 415,000.00$ 160,704.79$ 575,704.79$ Amount Paid 120,000.00$ 98,692.29$ 218,692.29$ Oustanding 12/31/2026 295,000.00$ 62,012.50$ 357,012.50$ Repayment Schedule Principal Interest Total February 1, 2027 20,000.00$ 9,015.00$ 29,015.00$ February 1, 2028 20,000.00$ 8,415.00$ 28,415.00$ February 1, 2029 20,000.00$ 7,815.00$ 27,815.00$ February 1, 2030 20,000.00$ 7,215.00$ 27,215.00$ February 1, 2031 25,000.00$ 6,540.00$ 31,540.00$ February 1, 2032 25,000.00$ 5,790.00$ 30,790.00$ February 1, 2033 25,000.00$ 5,021.00$ 30,021.00$ February 1, 2034 25,000.00$ 4,228.00$ 29,228.00$ February 1, 2035 25,000.00$ 3,421.00$ 28,421.00$ February 1, 2036 30,000.00$ 2,520.00$ 32,520.00$ February 1, 2037 30,000.00$ 1,522.50$ 31,522.50$ February 1, 2038 30,000.00$ 510.00$ 30,510.00$ 295,000.00$ 62,012.50$ 357,012.50$ 2018 General Obligation Corporate Purchase Bond In June 2015, Council adopted a resolution declaring official intent to reimburse expenditures on the Rockwell Avenue Reconstruction project from proceeds of a borrowing. The total cost is estimated at $4,776,442. A grant from the DOT TEA and Sanitary Sewer will fund a portion of the estimate. Included in the bond is $1,000,000 to reimburse the developer for a hotel and convenction center on Reena Avenue and $150,000 in traffic signals for Madison and Reena Avenue. The total amount to finance is $4,215,000. Page 54 of 145 SECTION I - DEBT SERVICE (FUND 4) I. GENERAL FUND DEBT OUTSTANDING Principal Interest Total Total Amount 6,985,000.00$ 2,240,078.75$ 9,225,078.75$ Amount Paid 2,055,000.00$ 1,340,653.75$ 3,395,653.75$ Oustanding 12/31/2026 4,930,000.00$ 899,425.00$ 5,829,425.00$ Repayment Schedule Principal Interest Total February 1, 2027 485,000.00$ 143,050.00$ 628,050.00$ February 1, 2028 475,000.00$ 126,225.00$ 601,225.00$ February 1, 2029 500,000.00$ 111,600.00$ 611,600.00$ February 1, 2030 480,000.00$ 96,900.00$ 576,900.00$ February 1, 2031 295,000.00$ 85,275.00$ 380,275.00$ February 1, 2032 305,000.00$ 76,275.00$ 381,275.00$ February 1, 2033 310,000.00$ 67,050.00$ 377,050.00$ February 1, 2034 320,000.00$ 57,600.00$ 377,600.00$ February 1, 2035 330,000.00$ 47,850.00$ 377,850.00$ February 1, 2036 340,000.00$ 37,800.00$ 377,800.00$ February 1, 2037 350,000.00$ 27,450.00$ 377,450.00$ February 1, 2038 365,000.00$ 16,725.00$ 381,725.00$ February 1, 2039 375,000.00$ 5,625.00$ 380,625.00$ 4,930,000.00$ 899,425.00$ 5,829,425.00$ 2019 General Obligation Refunding Bonds In November 2019, Council adopted a resolution declaring official intent to refinance the Build America Bond from the Library expansion and $5,500,000 for the Fire Department expansion / renovation from proceeds of a borrowing. The total amount to finance is $6,985,000 at an interest rate of 2.48%. Page 55 of 145 SECTION I - DEBT SERVICE (FUND 4) I. GENERAL FUND DEBT OUTSTANDING Principal Interest Total Total Amount 950,000.00$ 107,333.56$ 1,057,333.56$ Amount Paid 650,000.00$ 96,352.15$ 746,352.15$ Oustanding 12/31/2026 300,000.00$ 10,981.41$ 310,981.41$ Repayment Schedule Principal Interest Total March 1, 2027 95,000.00$ 6,027.31$ 101,027.31$ March 1, 2028 100,000.00$ 3,709.27$ 103,709.27$ March 1, 2029 105,000.00$ 1,244.83$ 106,244.83$ 300,000.00$ 10,981.41$ 310,981.41$ 2019 Banker Road In December 2019, City Council authorized borrowing of $950,000 from Premier Bank at an interest rate of 2.358% for 10 years to purchase property on Banker Road near the Fort Atkinson High School. Page 56 of 145 SECTION I - DEBT SERVICE (FUND 4) I. GENERAL FUND DEBT OUTSTANDING Principal Interest Total Total Amount 894,000.00$ 123,595.00$ 1,017,595.00$ Amount Paid 295,000.00$ 74,058.00$ 369,058.00$ Oustanding 12/31/2026 599,000.00$ 49,537.00$ 648,537.00$ Repayment Schedule Principal Interest Total February 1, 2027 62,000.00$ 10,167.00$ 72,167.00$ February 1, 2028 63,000.00$ 9,048.00$ 72,048.00$ February 1, 2029 64,000.00$ 7,912.00$ 71,912.00$ February 1, 2030 66,000.00$ 6,748.00$ 72,748.00$ February 1, 2031 66,000.00$ 5,567.00$ 71,567.00$ February 1, 2032 67,000.00$ 4,377.00$ 71,377.00$ February 1, 2033 69,000.00$ 3,159.00$ 72,159.00$ February 1, 2034 70,000.00$ 1,915.00$ 71,915.00$ February 1, 2035 72,000.00$ 644.00$ 72,644.00$ 599,000.00$ 49,537.00$ 648,537.00$ 2021 Taxable General Obligation Refunding Bonds In January 2021, the City Council authorized the issuance of $1,074,000 Taxable General Obligation Refunding Bond at an interest rate of 1.79%. This bond refinances the State Trust Fund Loan that was issued to pay off the City's WRS prior service pension liability that was previously financed at 7.2%. Page 57 of 145 SECTION I - DEBT SERVICE (FUND 4) I. GENERAL FUND DEBT OUTSTANDING Principal Interest Total Total Amount 675,000.00$ 55,064.72$ 730,064.72$ Amount Paid 337,500.00$ 41,815.13$ 379,315.13$ Oustanding 12/31/2026 337,500.00$ 13,249.59$ 350,749.59$ Repayment Schedule Principal Interest Total May 1, 2027 67,500.00$ 4,769.16$ 72,269.16$ May 1, 2028 67,500.00$ 3,720.00$ 71,220.00$ May 1, 2029 67,500.00$ 2,647.59$ 70,147.59$ May 1, 2030 67,500.00$ 1,586.81$ 69,086.81$ May 1, 2031 67,500.00$ 526.03$ 68,026.03$ 337,500.00$ 13,249.59$ 350,749.59$ 2021 Street Program - MLS Grant February 2021, the City Council approved a local borrowing with Premier Bank for a ten year loan at a rate of 1.55% to aid in repairs of Summit Drive and Industrial Drive. The grant to coincide with this project was $388,000. Page 58 of 145 SECTION I - DEBT SERVICE (FUND 4) I. GENERAL FUND DEBT OUTSTANDING Principal Interest Total Total Amount 2,025,000.00$ 480,272.00$ 2,505,272.00$ Amount Paid 855,000.00$ 250,100.00$ 1,105,100.00$ Oustanding 12/31/2026 1,170,000.00$ 230,172.00$ 1,400,172.00$ Repayment Schedule Principal Interest Total February 1, 2027 125,000.00$ 41,320.00$ 166,320.00$ February 1, 2028 130,000.00$ 36,220.00$ 166,220.00$ February 1, 2029 135,000.00$ 30,920.00$ 165,920.00$ February 1, 2030 140,000.00$ 24,720.00$ 164,720.00$ February 1, 2031 145,000.00$ 18,973.00$ 163,973.00$ February 1, 2032 150,000.00$ 14,401.00$ 164,401.00$ February 1, 2033 30,000.00$ 11,551.00$ 41,551.00$ February 1, 2034 30,000.00$ 10,501.00$ 40,501.00$ February 1, 2035 30,000.00$ 9,451.00$ 39,451.00$ February 1, 2036 35,000.00$ 8,313.00$ 43,313.00$ February 1, 2037 35,000.00$ 7,088.00$ 42,088.00$ February 1, 2038 35,000.00$ 5,863.00$ 40,863.00$ February 1, 2039 35,000.00$ 4,638.00$ 39,638.00$ February 1, 2040 35,000.00$ 3,413.00$ 38,413.00$ February 1, 2041 40,000.00$ 2,100.00$ 42,100.00$ February 1, 2042 40,000.00$ 700.00$ 40,700.00$ 1,170,000.00$ 230,172.00$ 1,400,172.00$ 2022 General Obligation Refunding Bonds In May 2022, the City borrowed $2,275,000 in General Obligation Refunding Bonds to borrow for anticipated capital improvements projects in 2022 and 2023. Page 59 of 145 SECTION I - DEBT SERVICE (FUND 4) I. GENERAL FUND DEBT OUTSTANDING Principal Interest Total Total Amount 12,760,000.00$ 6,364,328.00$ 19,124,328.00$ Amount Paid 650,000.00$ 1,180,928.00$ 1,830,928.00$ Oustanding 12/31/2026 12,110,000.00$ 5,183,400.00$ 17,293,400.00$ Repayment Schedule Principal Interest Total February 1, 2027 480,000.00$ 521,000.00$ 1,001,000.00$ February 1, 2028 540,000.00$ 500,600.00$ 1,040,600.00$ February 1, 2029 560,000.00$ 478,600.00$ 1,038,600.00$ February 1, 2030 580,000.00$ 455,800.00$ 1,035,800.00$ February 1, 2031 610,000.00$ 432,000.00$ 1,042,000.00$ February 1, 2032 630,000.00$ 407,200.00$ 1,037,200.00$ February 1, 2033 655,000.00$ 378,225.00$ 1,033,225.00$ February 1, 2034 695,000.00$ 344,475.00$ 1,039,475.00$ February 1, 2035 590,000.00$ 312,350.00$ 902,350.00$ February 1, 2036 620,000.00$ 282,100.00$ 902,100.00$ February 1, 2037 650,000.00$ 250,350.00$ 900,350.00$ February 1, 2038 685,000.00$ 216,975.00$ 901,975.00$ February 1, 2039 725,000.00$ 181,725.00$ 906,725.00$ February 1, 2040 755,000.00$ 148,500.00$ 903,500.00$ February 1, 2041 785,000.00$ 117,700.00$ 902,700.00$ February 1, 2042 815,000.00$ 85,700.00$ 900,700.00$ February 1, 2043 850,000.00$ 52,400.00$ 902,400.00$ February 1, 2044 885,000.00$ 17,700.00$ 902,700.00$ February 1, 2045 -$ -$ -$ 12,110,000.00$ 5,183,400.00$ 17,293,400.00$ 2024 General Obligation Refunding Bonds In June 2024, the City borrowed $17,345,000 to construct the Public Works and Parks Facility Operations, street projects, various capital improvement projects, vehicles and solar energy project at the Wastewater Treatment Plant. Page 60 of 145 SECTION I - DEBT SERVICE (FUND 4) I. GENERAL FUND DEBT OUTSTANDING Principal Interest Total Total Amount 2,905,000.00$ 1,275,463.00$ 4,180,463.00$ Amount Paid -$ -$ -$ Oustanding 12/31/2026 2,905,000.00$ 1,275,463.00$ 4,180,463.00$ Repayment Schedule Principal Interest Total February 1, 2027 -$ 188,063.00$ 188,063.00$ February 1, 2028 175,000.00$ 126,325.00$ 301,325.00$ February 1, 2029 145,000.00$ 118,325.00$ 263,325.00$ February 1, 2030 165,000.00$ 110,575.00$ 275,575.00$ February 1, 2031 175,000.00$ 102,075.00$ 277,075.00$ February 1, 2032 180,000.00$ 93,200.00$ 273,200.00$ February 1, 2033 190,000.00$ 83,950.00$ 273,950.00$ February 1, 2034 205,000.00$ 74,075.00$ 279,075.00$ February 1, 2035 215,000.00$ 63,575.00$ 278,575.00$ February 1, 2036 225,000.00$ 53,700.00$ 278,700.00$ February 1, 2037 105,000.00$ 47,100.00$ 152,100.00$ February 1, 2038 105,000.00$ 42,900.00$ 147,900.00$ February 1, 2039 110,000.00$ 38,600.00$ 148,600.00$ February 1, 2040 115,000.00$ 34,100.00$ 149,100.00$ February 1, 2041 120,000.00$ 29,400.00$ 149,400.00$ February 1, 2042 125,000.00$ 24,500.00$ 149,500.00$ February 1, 2043 130,000.00$ 19,400.00$ 149,400.00$ February 1, 2044 135,000.00$ 14,100.00$ 149,100.00$ February 1, 2045 140,000.00$ 8,600.00$ 148,600.00$ February 1, 2046 145,000.00$ 2,900.00$ 147,900.00$ 2,905,000.00$ 1,275,463.00$ 4,180,463.00$ 2026 General Obligation Promissory Notes In February 2026, the City borrowed $6,705,000 General Obligation Promissory Note for Capital Improvement Projects including an Ambulance, Police Squads, Electrician Bucket Truck, Excavator, Plow and 2027 Water Main and Street Improvements. This also includes refinancing the 2024 Note for TID #9. Page 61 of 145 SECTION I - DEBT SERVICE (FUND 4) I. GENERAL FUND DEBT OUTSTANDING Principal Interest Total Total Amount 28,003,000.00$ 10,849,880.56$ 38,852,880.56$ Amount Paid 5,317,100.00$ 3,125,228.02$ 8,442,328.02$ Oustanding 12/31/2026 22,685,900.00$ 7,724,652.54$ 30,410,552.54$ Repayment Schedule Principal Interest Total 2027 1,373,900.00$ 923,823.51$ 2,297,723.51$ 2028 1,570,500.00$ 814,262.27$ 2,384,762.27$ 2029 1,596,500.00$ 759,064.42$ 2,355,564.42$ 2030 1,518,500.00$ 703,544.81$ 2,222,044.81$ 2031 1,383,500.00$ 650,956.03$ 2,034,456.03$ 2032 1,357,000.00$ 601,243.00$ 1,958,243.00$ 2033 1,279,000.00$ 548,956.00$ 1,827,956.00$ 2034 1,345,000.00$ 492,794.00$ 1,837,794.00$ 2035 1,262,000.00$ 437,291.00$ 1,699,291.00$ 2036 1,250,000.00$ 384,433.00$ 1,634,433.00$ 2037 1,170,000.00$ 333,510.50$ 1,503,510.50$ 2038 1,220,000.00$ 282,973.00$ 1,502,973.00$ 2039 1,245,000.00$ 230,588.00$ 1,475,588.00$ 2040 905,000.00$ 186,013.00$ 1,091,013.00$ 2041 945,000.00$ 149,200.00$ 1,094,200.00$ 2042 980,000.00$ 110,900.00$ 1,090,900.00$ 2043 980,000.00$ 71,800.00$ 1,051,800.00$ 2044 1,020,000.00$ 31,800.00$ 1,051,800.00$ 2045 140,000.00$ 8,600.00$ 148,600.00$ 2046 145,000.00$ 2,900.00$ 147,900.00$ 22,685,900.00$ 7,724,652.54$ 30,410,552.54$ Total General Fund Debt Outstanding Without TIF Page 62 of 145 SECTION I - DEBT SERVICE (FUND 4) Principal Interest Total Total Amount 925,000.00$ 136,785.91$ 1,061,785.91$ Amount Paid 850,000.00$ 135,660.91$ 985,660.91$ Outstanding 12/31/2026 75,000.00$ 1,125.00$ 76,125.00$ Repayment Schedule Principal Interest Total February 1, 2027 75,000.00$ 1,125.00$ 76,125.00$ 75,000.00$ 1,125.00$ 76,125.00$ II. WASTEWATER UTILITY DEBT OUTSTANDING 2015 Advanced Refunding On May 26, 2015 General Obligation Refunding Bonds were issed for advanced refunding of April 2007 General Obligation Bonds and May 2005 General Obligation Refunding Bonds. The issue total $3,045,000 with the City's portion at $610,000; Water portion at $1,130,000; Sewer portion at $925,000 and TID 6 at $380,000. The net interest cost was 1.9085%. Page 63 of 145 SECTION I - DEBT SERVICE (FUND 4) II. WASTEWATER UTILITY DEBT OUTSTANDING Principal Interest Total Total Amount 89,000.00$ 12,259.00$ 101,259.00$ Amount Paid 30,000.00$ 7,327.00$ 37,327.00$ Outstanding 12/31/2026 59,000.00$ 4,932.00$ 63,932.00$ Repayment Schedule Principal Interest Total February 1, 2027 6,000.00$ 1,002.00$ 7,002.00$ February 1, 2028 6,000.00$ 895.00$ 6,895.00$ February 1, 2029 6,000.00$ 788.00$ 6,788.00$ February 1, 2030 6,000.00$ 680.00$ 6,680.00$ February 1, 2031 7,000.00$ 564.00$ 7,564.00$ February 1, 2032 7,000.00$ 439.00$ 7,439.00$ February 1, 2033 7,000.00$ 313.00$ 7,313.00$ February 1, 2034 7,000.00$ 188.00$ 7,188.00$ February 1, 2035 7,000.00$ 63.00$ 7,063.00$ 59,000.00$ 4,932.00$ 63,932.00$ 2021 Taxable General Obligation Refunding Bonds In January 2021, the City Council authorized the issuance of $1,074,000 Taxable General Obligation Refunding Bond at an interest rate of 1.79%. This bond refinances the State Trust Fund Loan that was issued to pay off the City's WRS prior service pension liability that was previously financed at 7.2%. Page 64 of 145 SECTION I - DEBT SERVICE (FUND 4) II. WASTEWATER UTILITY DEBT OUTSTANDING Principal Interest Total Total Amount 13,856,769.59$ 2,233,013.09$ 16,089,782.68$ Amount Paid 2,475,616.58$ 852,918.93$ 3,328,535.51$ Outstanding 12/31/2026 11,381,153.01$ 1,380,094.16$ 12,761,247.17$ Repayment Schedule Principal Interest Total May 1, 2027 679,452.08$ 171,915.02$ 851,367.10$ May 1, 2028 690,031.15$ 161,253.59$ 851,284.74$ May 1, 2029 700,774.93$ 150,426.17$ 851,201.10$ May 1, 2030 711,686.00$ 139,430.16$ 851,116.16$ May 1, 2031 722,766.95$ 128,262.94$ 851,029.89$ May 1, 2032 734,020.43$ 116,921.85$ 850,942.28$ May 1, 2033 745,449.13$ 105,404.18$ 850,853.31$ May 1, 2034 757,055.77$ 93,707.18$ 850,762.95$ May 1, 2035 768,843.13$ 81,828.06$ 850,671.19$ May 1, 2036 780,814.01$ 69,763.98$ 850,577.99$ May 1, 2037 792,971.29$ 57,512.06$ 850,483.35$ May 1, 2038 805,317.84$ 45,069.38$ 850,387.22$ May 1, 2039 817,856.65$ 32,432.96$ 850,289.61$ May 1, 2040 830,590.68$ 19,599.80$ 850,190.48$ May 1, 2041 843,522.97$ 6,566.83$ 850,089.80$ 11,381,153.01$ 1,380,094.16$ 12,761,247.17$ 2021 Clean Water Fund Loan Program In July 2021, the City Council confirmed the $14,125,508 Sewerage System Revenue Bonds aka Clean Water Fund Loan for the upgrade to the Wastewater Treatment Plant, a multi-year construction project at an interest rate of 1.557%. (Data as of 06/06/2025) Page 65 of 145 SECTION I - DEBT SERVICE (FUND 4) II. WASTEWATER UTILITY DEBT OUTSTANDING Principal Interest Total Total Amount 2,835,000.00$ 1,449,019.00$ 4,284,019.00$ Amount Paid 170,000.00$ 260,694.00$ 430,694.00$ Outstanding 12/31/2026 2,665,000.00$ 1,188,325.00$ 3,853,325.00$ Repayment Schedule Principal Interest Total February 1, 2027 100,000.00$ 114,950.00$ 214,950.00$ February 1, 2028 105,000.00$ 110,850.00$ 215,850.00$ February 1, 2029 110,000.00$ 106,550.00$ 216,550.00$ February 1, 2030 110,000.00$ 102,150.00$ 212,150.00$ February 1, 2031 115,000.00$ 97,650.00$ 212,650.00$ February 1, 2032 120,000.00$ 92,950.00$ 212,950.00$ February 1, 2033 125,000.00$ 87,425.00$ 212,425.00$ February 1, 2034 135,000.00$ 80,925.00$ 215,925.00$ February 1, 2035 140,000.00$ 74,050.00$ 214,050.00$ February 1, 2036 145,000.00$ 66,925.00$ 211,925.00$ February 1, 2037 155,000.00$ 59,425.00$ 214,425.00$ February 1, 2038 165,000.00$ 51,425.00$ 216,425.00$ February 1, 2039 170,000.00$ 43,050.00$ 213,050.00$ February 1, 2040 180,000.00$ 35,200.00$ 215,200.00$ February 1, 2041 185,000.00$ 27,900.00$ 212,900.00$ February 1, 2042 195,000.00$ 20,300.00$ 215,300.00$ February 1, 2043 200,000.00$ 12,400.00$ 212,400.00$ February 1, 2044 210,000.00$ 4,200.00$ 214,200.00$ February 1, 2045 -$ -$ -$ 2,665,000.00$ 1,188,325.00$ 3,853,325.00$ 2024 General Obligation Refunding Bonds In June 2024, the City borrowed $17,345,000 to construct the Public Works and Parks Facility Operations, street projects, various capital improvement projects, vehicles and solar energy project at the Wastewater Treatment Plant. Page 66 of 145 SECTION I - DEBT SERVICE (FUND 4) II. WASTEWATER UTILITY DEBT OUTSTANDING Principal Interest Total Total Amount 17,705,769.59$ 3,831,077.00$ 21,536,846.59$ Amount Paid 3,525,616.58$ 1,256,600.84$ 4,782,217.42$ Outstanding 12/31/2026 14,180,153.01$ 2,574,476.16$ 16,754,629.17$ Repayment Schedule Principal Interest Total 2027 860,452.08$ 288,992.02$ 1,149,444.10$ 2028 801,031.15$ 272,998.59$ 1,074,029.74$ 2029 816,774.93$ 257,764.17$ 1,074,539.10$ 2030 827,686.00$ 242,260.16$ 1,069,946.16$ 2031 844,766.95$ 226,476.94$ 1,071,243.89$ 2032 861,020.43$ 210,310.85$ 1,071,331.28$ 2033 877,449.13$ 193,142.18$ 1,070,591.31$ 2034 899,055.77$ 174,820.18$ 1,073,875.95$ 2035 915,843.13$ 155,941.06$ 1,071,784.19$ 2036 925,814.01$ 136,688.98$ 1,062,502.99$ 2037 947,971.29$ 116,937.06$ 1,064,908.35$ 2038 970,317.84$ 96,494.38$ 1,066,812.22$ 2039 987,856.65$ 75,482.96$ 1,063,339.61$ 2040 1,010,590.68$ 54,799.80$ 1,065,390.48$ 2041 1,028,522.97$ 34,466.83$ 1,062,989.80$ 2042 195,000.00$ 20,300.00$ 215,300.00$ 2043 200,000.00$ 12,400.00$ 212,400.00$ 2044 210,000.00$ 4,200.00$ 214,200.00$ 2045 14,180,153.01$ 2,574,476.16$ 16,754,629.17$ Total Wastewater Utility Outstanding Page 67 of 145 SECTION I - DEBT SERVICE (FUND 4) Principal Interest Total Total Amount 1,130,000.00$ 188,074.10$ 1,318,074.10$ Amount Paid 1,020,000.00$ 186,424.10$ 1,206,424.10$ Outstanding as of 12/31/2026 110,000.00$ 1,650.00$ 111,650.00$ Repayment Schedule Principal Interest Total February 1, 2027 110,000.00$ 1,650.00$ 111,650.00$ 110,000.00$ 1,650.00$ 111,650.00$ III. WATER UTILITY DEBT OUTSTANDING On May 26, 2015 General Obligation Refunding Bonds were issed for advanced refunding of April 2007 General Obligation Bonds and May 2005 General Obligation Refunding Bonds. The issue total $3,045,000 with the City's portion at $610,000; Water portion at $1,130,000; Sewer portion at $925,000 and TID 6 at $380,000. The net interest cost was 1.9085%. 2015 Advanced Refunding Page 68 of 145 Principal Interest Total Total Amount 65,000.00$ 9,062.00$ 74,062.00$ Amount Paid 20,000.00$ 5,437.00$ 25,437.00$ Outstanding as of 12/31/2026 45,000.00$ 3,625.00$ 48,625.00$ Repayment Schedule Principal Interest Total February 1, 2027 5,000.00$ 761.00$ 5,761.00$ February 1, 2028 5,000.00$ 671.00$ 5,671.00$ February 1, 2029 5,000.00$ 582.00$ 5,582.00$ February 1, 2030 5,000.00$ 492.00$ 5,492.00$ February 1, 2031 5,000.00$ 403.00$ 5,403.00$ February 1, 2032 5,000.00$ 313.00$ 5,313.00$ February 1, 2033 5,000.00$ 224.00$ 5,224.00$ February 1, 2034 5,000.00$ 134.00$ 5,134.00$ February 1, 2035 5,000.00$ 45.00$ 5,045.00$ 45,000.00$ 3,625.00$ 48,625.00$ In January 2021, the City Council authorized the issuance of $1,074,000 Taxable General Obligation Refunding Bond at an interest rate of 1.79%. This bond refinances the State Trust Fund Loan that was issued to pay off the City's WRS prior service pension liability that was previously financed at 7.2%. 2021 Taxable General Obligation Refunding Bonds Page 69 of 145 Principal Interest Total Total Amount 1,290,000.00$ 474,803.19$ 1,764,803.19$ Amount Paid 415,000.00$ 292,878.19$ 707,878.19$ Outstanding as of 12/31/2026 875,000.00$ 181,925.00$ 1,056,925.00$ Repayment Schedule Principal Interest Total February 1, 2027 60,000.00$ 26,710.00$ 86,710.00$ February 1, 2028 60,000.00$ 24,910.00$ 84,910.00$ February 1, 2029 65,000.00$ 23,035.00$ 88,035.00$ February 1, 2030 65,000.00$ 21,085.00$ 86,085.00$ February 1, 2031 70,000.00$ 19,060.00$ 89,060.00$ February 1, 2032 70,000.00$ 16,960.00$ 86,960.00$ February 1, 2033 75,000.00$ 14,728.75$ 89,728.75$ February 1, 2034 75,000.00$ 12,347.50$ 87,347.50$ February 1, 2035 80,000.00$ 9,847.50$ 89,847.50$ February 1, 2036 80,000.00$ 7,227.50$ 87,227.50$ February 1, 2037 85,000.00$ 4,483.75$ 89,483.75$ February 1, 2038 90,000.00$ 1,530.00$ 91,530.00$ 875,000.00$ 181,925.00$ 1,056,925.00$ 2018 General Obligation Corporate Purchase Bond In June 2015, Council adopted a resolution declaring official intent to reimburse expenditures on the Rockwell Avenue Reconstruction project from proceeds of a borrowing. The total cost is estimated at $4,776,442. A grant from the DOT TEA and Sanitary Sewer will fund a portion of the estimate. Included in the bond is $1,000,000 to reimburse the developer for a hotel and convenction center on Reena Avenue and $150,000 in traffic signals for Madison and Reena Avenue. The total amount to finance is $4,215,000. Page 70 of 145 Principal Interest Total Total Amount 250,000.00$ 104,264.00$ 354,264.00$ Amount Paid 30,000.00$ 36,294.00$ 66,294.00$ Outstanding as of 12/31/2026 220,000.00$ 67,970.00$ 287,970.00$ Repayment Schedule Principal Interest Total February 1, 2027 10,000.00$ 7,700.00$ 17,700.00$ February 1, 2028 10,000.00$ 7,300.00$ 17,300.00$ February 1, 2029 10,000.00$ 6,900.00$ 16,900.00$ February 1, 2030 10,000.00$ 6,450.00$ 16,450.00$ February 1, 2031 10,000.00$ 6,045.00$ 16,045.00$ February 1, 2032 15,000.00$ 5,658.00$ 20,658.00$ February 1, 2033 15,000.00$ 5,163.00$ 20,163.00$ February 1, 2034 15,000.00$ 4,638.00$ 19,638.00$ February 1, 2035 15,000.00$ 4,113.00$ 19,113.00$ February 1, 2036 15,000.00$ 3,588.00$ 18,588.00$ February 1, 2037 15,000.00$ 3,063.00$ 18,063.00$ February 1, 2038 15,000.00$ 2,538.00$ 17,538.00$ February 1, 2039 15,000.00$ 2,013.00$ 17,013.00$ February 1, 2040 15,000.00$ 1,488.00$ 16,488.00$ February 1, 2041 15,000.00$ 963.00$ 15,963.00$ February 1, 2042 20,000.00$ 350.00$ 20,350.00$ 220,000.00$ 67,970.00$ 287,970.00$ 2022 General Obligation Refunding Bonds In November 2019, Council adopted a resolution declaring official intent to refinance the Build America Bond from the Library expansion and $5,500,000 for the Fire Department expansion / renovation from proceeds of a borrowing. The total amount to finance is $6,985,000 at an interest rate of 2.48%. Page 71 of 145 Principal Interest Total Total Amount 405,000.00$ 208,003.00$ 613,003.00$ Amount Paid 25,000.00$ 37,303.00$ 62,303.00$ Outstanding as of 12/31/2026 380,000.00$ 170,700.00$ 550,700.00$ Repayment Schedule Principal Interest Total February 1, 2027 15,000.00$ 16,400.00$ 31,400.00$ February 1, 2028 15,000.00$ 15,800.00$ 30,800.00$ February 1, 2029 15,000.00$ 15,200.00$ 30,200.00$ February 1, 2030 15,000.00$ 14,600.00$ 29,600.00$ February 1, 2031 15,000.00$ 14,000.00$ 29,000.00$ February 1, 2032 15,000.00$ 13,400.00$ 28,400.00$ February 1, 2033 20,000.00$ 12,600.00$ 32,600.00$ February 1, 2034 20,000.00$ 11,600.00$ 31,600.00$ February 1, 2035 20,000.00$ 10,600.00$ 30,600.00$ February 1, 2036 20,000.00$ 9,600.00$ 29,600.00$ February 1, 2037 20,000.00$ 8,600.00$ 28,600.00$ February 1, 2038 25,000.00$ 7,475.00$ 32,475.00$ February 1, 2039 25,000.00$ 6,225.00$ 31,225.00$ February 1, 2040 25,000.00$ 5,100.00$ 30,100.00$ February 1, 2041 25,000.00$ 4,100.00$ 29,100.00$ February 1, 2042 30,000.00$ 3,000.00$ 33,000.00$ February 1, 2043 30,000.00$ 1,800.00$ 31,800.00$ February 1, 2044 30,000.00$ 600.00$ 30,600.00$ 380,000.00$ 170,700.00$ 550,700.00$ 2024 General Obligation Refunding Bonds In June 2024, the City borrowed $17,345,000 to construct the Public Works and Parks Facility Operations, street projects, various capital improvement projects, vehicles and solar energy project at the Wastewater Treatment Plant. Page 72 of 145 Principal Interest Total Total Amount 500,000.00$ 252,627.00$ 752,627.00$ Amount Paid -$ -$ -$ Outstanding as of 12/31/2026 500,000.00$ 252,627.00$ 752,627.00$ Repayment Schedule Principal Interest Total February 1, 2027 -$ 31,152.00$ 31,152.00$ February 1, 2028 15,000.00$ 21,275.00$ 36,275.00$ February 1, 2029 20,000.00$ 20,400.00$ 40,400.00$ February 1, 2030 20,000.00$ 19,400.00$ 39,400.00$ February 1, 2031 20,000.00$ 18,400.00$ 38,400.00$ February 1, 2032 20,000.00$ 17,400.00$ 37,400.00$ February 1, 2033 20,000.00$ 16,400.00$ 36,400.00$ February 1, 2034 25,000.00$ 15,275.00$ 40,275.00$ February 1, 2035 25,000.00$ 14,025.00$ 39,025.00$ February 1, 2036 25,000.00$ 12,900.00$ 37,900.00$ February 1, 2037 25,000.00$ 11,900.00$ 36,900.00$ February 1, 2038 25,000.00$ 10,900.00$ 35,900.00$ February 1, 2039 30,000.00$ 9,800.00$ 39,800.00$ February 1, 2040 30,000.00$ 8,600.00$ 38,600.00$ February 1, 2041 30,000.00$ 7,400.00$ 37,400.00$ February 1, 2042 30,000.00$ 6,200.00$ 36,200.00$ February 1, 2043 35,000.00$ 4,900.00$ 39,900.00$ February 1, 2044 35,000.00$ 3,500.00$ 38,500.00$ February 1, 2045 35,000.00$ 2,100.00$ 37,100.00$ February 1, 2046 35,000.00$ 700.00$ 35,700.00$ 500,000.00$ 252,627.00$ 752,627.00$ 2026 General Obligation Promissory Notes In February 2026, the City borrowed $6,705,000 General Obligation Promissory Note for Capital Improvement Projects including an Ambulance, Police Squads, Electrician Bucket Truck, Excavator, Plow and 2027 Water Main and Street Improvements. This also includes refinancing the 2024 Note for TID #9. Page 73 of 145 Principal Interest Total Total Amount 3,640,000.00$ 1,236,833.29$ 4,876,833.29$ Amount Paid 1,510,000.00$ 558,336.29$ 2,068,336.29$ Outstanding as of 12/31/2026 2,130,000.00$ 678,497.00$ 2,808,497.00$ Repayment Schedule Principal Interest Total 2027 200,000.00$ 84,373.00$ 284,373.00$ 2028 105,000.00$ 69,956.00$ 174,956.00$ 2029 115,000.00$ 66,117.00$ 181,117.00$ 2030 115,000.00$ 62,027.00$ 177,027.00$ 2031 120,000.00$ 57,908.00$ 177,908.00$ 2032 125,000.00$ 53,731.00$ 178,731.00$ 2033 135,000.00$ 49,115.75$ 184,115.75$ 2034 140,000.00$ 43,994.50$ 183,994.50$ 2035 145,000.00$ 38,630.50$ 183,630.50$ 2036 140,000.00$ 33,315.50$ 173,315.50$ 2037 145,000.00$ 28,046.75$ 173,046.75$ 2038 155,000.00$ 22,443.00$ 177,443.00$ 2039 70,000.00$ 18,038.00$ 88,038.00$ 2040 70,000.00$ 15,188.00$ 85,188.00$ 2041 70,000.00$ 12,463.00$ 82,463.00$ 2042 80,000.00$ 9,550.00$ 89,550.00$ 2043 65,000.00$ 6,700.00$ 71,700.00$ 2044 65,000.00$ 4,100.00$ 69,100.00$ 2045 35,000.00$ 2,100.00$ 37,100.00$ 2046 35,000.00$ 700.00$ 35,700.00$ 2,130,000.00$ 678,497.00$ 2,808,497.00$ Total Water Utility Outstanding Page 74 of 145 SECTION I - DEBT SERVICE (FUND 4) Principal Interest Total Total Amount 26,000.00$ 3,678.00$ 29,678.00$ Amount Paid 8,000.00$ 2,229.00$ 10,229.00$ Outstanding 12/31/2025 18,000.00$ 1,449.00$ 19,449.00$ Repayment Schedule Principal Interest Total February 1, 2027 2,000.00$ 304.00$ 2,304.00$ February 1, 2028 2,000.00$ 268.00$ 2,268.00$ February 1, 2029 2,000.00$ 232.00$ 2,232.00$ February 1, 2030 2,000.00$ 197.00$ 2,197.00$ February 1, 2031 2,000.00$ 162.00$ 2,162.00$ February 1, 2032 2,000.00$ 126.00$ 2,126.00$ February 1, 2033 2,000.00$ 90.00$ 2,090.00$ February 1, 2034 2,000.00$ 54.00$ 2,054.00$ February 1, 2035 2,000.00$ 18.00$ 2,018.00$ 18,000.00$ 1,451.00$ 19,451.00$ In January 2021, the City Council authorized the issuance of $1,074,000 Taxable General Obligation Refunding Bond at an interest rate of 1.79%. This bond refinances the State Trust Fund Loan that was issued to pay off the City's WRS prior service pension liability that was previously financed at 7.2%. 2021 Taxable General Obligation Refunding Bonds IV. STORMWATER UTILITY DEBT OUTSTANDING Page 75 of 145 SECTION I - DEBT SERVICE (FUND 4) IV. STORMWATER UTILITY DEBT OUTSTANDING Principal Interest Total Total Amount 1,345,000.00$ 492,733.30$ 1,837,733.30$ Amount Paid 440,000.00$ 304,707.05$ 744,707.05$ Outstanding 12/31/2025 905,000.00$ 188,026.25$ 1,093,026.25$ Repayment Schedule Principal Interest Total February 1, 2027 60,000.00$ 27,652.50$ 87,652.50$ February 1, 2028 65,000.00$ 25,777.50$ 90,777.50$ February 1, 2029 65,000.00$ 23,827.50$ 88,827.50$ February 1, 2030 70,000.00$ 21,802.50$ 91,802.50$ February 1, 2031 70,000.00$ 19,702.50$ 89,702.50$ February 1, 2032 75,000.00$ 17,527.50$ 92,527.50$ February 1, 2033 75,000.00$ 15,221.25$ 90,221.25$ February 1, 2034 80,000.00$ 12,760.00$ 92,760.00$ February 1, 2035 80,000.00$ 10,180.00$ 90,180.00$ February 1, 2036 85,000.00$ 7,477.50$ 92,477.50$ February 1, 2037 90,000.00$ 4,567.50$ 94,567.50$ February 1, 2038 90,000.00$ 1,530.00$ 91,530.00$ 905,000.00$ 188,026.25$ 1,093,026.25$ 2018 General Obligation Corporate Purchase Bond In June 2015, Council adopted a resolution declaring official intent to reimburse expenditures on the Rockwell Avenue Reconstruction project from proceeds of a borrowing. The total cost is estimated at $4,776,442. A grant from the DOT TEA and Sanitary Sewer will fund a portion of the estimate. Included in the bond is $1,000,000 to reimburse the developer for a hotel and convenction center on Reena Avenue and $150,000 in traffic signals for Madison and Reena Avenue. The total amount to finance is $4,215,000. Page 76 of 145 SECTION I - DEBT SERVICE (FUND 4) IV. STORMWATER UTILITY DEBT OUTSTANDING Principal Interest Total Total Amount 1,345,000.00$ 687,244.00$ 2,032,244.00$ Amount Paid 80,000.00$ 123,694.00$ 203,694.00$ Outstanding 12/31/2025 1,265,000.00$ 563,550.00$ 1,828,550.00$ Repayment Schedule Principal Interest Total February 1, 2027 45,000.00$ 54,600.00$ 99,600.00$ February 1, 2028 50,000.00$ 52,700.00$ 102,700.00$ February 1, 2029 50,000.00$ 50,700.00$ 100,700.00$ February 1, 2030 55,000.00$ 48,600.00$ 103,600.00$ February 1, 2031 55,000.00$ 46,400.00$ 101,400.00$ February 1, 2032 60,000.00$ 44,100.00$ 104,100.00$ February 1, 2033 60,000.00$ 41,400.00$ 101,400.00$ February 1, 2034 65,000.00$ 38,275.00$ 103,275.00$ February 1, 2035 65,000.00$ 35,025.00$ 100,025.00$ February 1, 2036 70,000.00$ 31,650.00$ 101,650.00$ February 1, 2037 75,000.00$ 28,025.00$ 103,025.00$ February 1, 2038 75,000.00$ 24,275.00$ 99,275.00$ February 1, 2039 80,000.00$ 20,400.00$ 100,400.00$ February 1, 2040 85,000.00$ 16,700.00$ 101,700.00$ February 1, 2041 90,000.00$ 13,200.00$ 103,200.00$ February 1, 2042 90,000.00$ 9,600.00$ 99,600.00$ February 1, 2043 95,000.00$ 5,900.00$ 100,900.00$ February 1, 2044 100,000.00$ 2,000.00$ 102,000.00$ 1,265,000.00$ 563,550.00$ 1,828,550.00$ 2024 General Obligation Refunding Bonds In June 2024, the City borrowed $17,345,000 to construct the Public Works and Parks Facility Operations, street projects, various capital improvement projects, vehicles and solar energy project at the Wastewater Treatment Plant. Page 77 of 145 SECTION I - DEBT SERVICE (FUND 4) IV. STORMWATER UTILITY DEBT OUTSTANDING Principal Interest Total Total Amount 2,716,000.00$ 1,183,655.30$ 3,899,655.30$ Amount Paid 528,000.00$ 430,630.05$ 958,630.05$ Outstanding 12/31/2025 2,188,000.00$ 753,025.25$ 2,941,025.25$ Repayment Schedule Principal Interest Total 2027 107,000.00$ 82,556.50$ 189,556.50$ 2028 117,000.00$ 78,745.50$ 195,745.50$ 2029 117,000.00$ 74,759.50$ 191,759.50$ 2030 127,000.00$ 70,599.50$ 197,599.50$ 2031 127,000.00$ 66,264.50$ 193,264.50$ 2032 137,000.00$ 61,753.50$ 198,753.50$ 2033 137,000.00$ 56,711.25$ 193,711.25$ 2034 147,000.00$ 51,089.00$ 198,089.00$ 2035 147,000.00$ 45,223.00$ 192,223.00$ 2036 155,000.00$ 39,127.50$ 194,127.50$ 2037 165,000.00$ 32,592.50$ 197,592.50$ 2038 165,000.00$ 25,805.00$ 190,805.00$ 2039 80,000.00$ 20,400.00$ 100,400.00$ 2040 85,000.00$ 16,700.00$ 101,700.00$ 2041 90,000.00$ 13,200.00$ 103,200.00$ 2042 90,000.00$ 9,600.00$ 99,600.00$ 2043 95,000.00$ 5,900.00$ 100,900.00$ 2044 100,000.00$ 2,000.00$ 102,000.00$ 2,188,000.00$ 753,027.25$ 2,941,027.25$ Total Stormwater Utility Outstanding Page 78 of 145 SECTION I - DEBT SERVICE (FUND 4) Principal Interest Total Total Amount 380,000.00$ 72,348.82$ 452,348.82$ Amount Paid 335,000.00$ 71,674.82$ 406,674.82$ Outstanding as of 12/31/2026 45,000.00$ 674.00$ 45,674.00$ Repayment Schedule Principal Interest Total February 1, 2027 45,000.00$ 675.00$ 45,675.00$ 45,000.00$ 675.00$ 45,675.00$ Principal Interest Total Total Amount 380,000.00$ 72,348.82$ 452,348.82$ Amount Paid 335,000.00$ 71,674.82$ 406,674.82$ Outstanding as of 12/31/2026 45,000.00$ 674.00$ 45,674.00$ Repayment Schedule Principal Interest Total February 1, 2027 45,000.00$ 675.00$ 45,675.00$ 45,000.00$ 675.00$ 45,675.00$ Total TID #6 Outstanding 2015 Advanced Refunding V. TID #6 Debt Outstanding On May 26, 2015 General Obligation Refunding Bonds were issed for advanced refunding of April 2007 General Obligation Bonds and May 2005 General Obligation Refunding Bonds. The issue total $3,045,000 with the City's portion at $610,000; Water portion at $1,130,000; Sewer portion at $925,000 and TID 6 at $380,000. The net interest cost was 1.9085%. Page 79 of 145 SECTION I - DEBT SERVICE (FUND 4) Principal Interest Total Total Amount 3,300,000.00$ 1,497,260.00$ 4,797,260.00$ Amount Paid -$ -$ -$ Outstanding as of 12/31/2026 3,300,000.00$ 1,497,260.00$ 4,797,260.00$ Repayment Schedule Principal Interest Total February 1, 2027 -$ 208,135.00$ 208,135.00$ February 1, 2028 50,000.00$ 143,400.00$ 193,400.00$ February 1, 2029 100,000.00$ 139,650.00$ 239,650.00$ February 1, 2030 165,000.00$ 133,025.00$ 298,025.00$ February 1, 2031 170,000.00$ 124,650.00$ 294,650.00$ February 1, 2032 180,000.00$ 115,900.00$ 295,900.00$ February 1, 2033 190,000.00$ 106,650.00$ 296,650.00$ February 1, 2034 200,000.00$ 96,900.00$ 296,900.00$ February 1, 2035 210,000.00$ 86,650.00$ 296,650.00$ February 1, 2036 220,000.00$ 77,000.00$ 297,000.00$ February 1, 2037 230,000.00$ 68,000.00$ 298,000.00$ February 1, 2038 240,000.00$ 58,600.00$ 298,600.00$ February 1, 2039 250,000.00$ 48,800.00$ 298,800.00$ February 1, 2040 255,000.00$ 38,700.00$ 293,700.00$ February 1, 2041 270,000.00$ 28,200.00$ 298,200.00$ February 1, 2042 280,000.00$ 17,200.00$ 297,200.00$ February 1, 2043 290,000.00$ 5,800.00$ 295,800.00$ 3,300,000.00$ 1,497,260.00$ 4,797,260.00$ VIII. TID DISTRICT #9 2026 General Obligation Promissory Notes In February 2026, the City borrowed $6,705,000 General Obligation Promissory Note for Capital Improvement Projects including an Ambulance, Police Squads, Electrician Bucket Truck, Excavator, Plow and 2027 Water Main and Street Improvements. This also includes refinancing the 2024 Note for TID #9. Page 80 of 145 SECTION I - DEBT SERVICE (FUND 4) VIII. TID DISTRICT #9 Principal Interest Total Total Amount 3,300,000.00$ 1,497,260.00$ 4,797,260.00$ Amount Paid -$ -$ -$ Outstanding as of 12/31/2026 3,300,000.00$ 1,497,260.00$ 4,797,260.00$ Repayment Schedule Principal Interest Total February 1, 2027 -$ 208,135.00$ 208,135.00$ February 1, 2028 50,000.00$ 143,400.00$ 193,400.00$ February 1, 2029 100,000.00$ 139,650.00$ 239,650.00$ February 1, 2030 165,000.00$ 133,025.00$ 298,025.00$ February 1, 2031 170,000.00$ 124,650.00$ 294,650.00$ February 1, 2032 180,000.00$ 115,900.00$ 295,900.00$ February 1, 2033 190,000.00$ 106,650.00$ 296,650.00$ February 1, 2034 200,000.00$ 96,900.00$ 296,900.00$ February 1, 2035 210,000.00$ 86,650.00$ 296,650.00$ February 1, 2036 220,000.00$ 77,000.00$ 297,000.00$ February 1, 2037 230,000.00$ 68,000.00$ 298,000.00$ February 1, 2038 240,000.00$ 58,600.00$ 298,600.00$ February 1, 2039 250,000.00$ 48,800.00$ 298,800.00$ February 1, 2040 255,000.00$ 38,700.00$ 293,700.00$ February 1, 2041 270,000.00$ 28,200.00$ 298,200.00$ February 1, 2042 280,000.00$ 17,200.00$ 297,200.00$ February 1, 2043 290,000.00$ 5,800.00$ 295,800.00$ 3,300,000.00$ 1,497,260.00$ 4,797,260.00$ Total TID #9 Outstanding Page 81 of 145 ACCOUNT NO DESCRIPTION 05-40-0041-0001 TRANS IN FROM GEN FUND 1 -$ -$ 296,212.00$ 296,212.00$ 296,212.00$ -$ (296,212.00)$ $ - 05-41-0041-1100 GENERAL PROPERTY TAXES 500,000.00$ 500,000.00$ 500,000.00$ 500,000.00$ 500,000.00$ 500,000.00$ -$ Levied Funds 05-41-0041-1700 MOTOR VEHICLE REGIS FEE 218,308.17$ 236,031.00$ 210,000.00$ 137,922.00$ 210,000.00$ 215,000.00$ 5,000.00$ Vehicle Reg 05-42-0042-5600 STATE: GRANT -$ 64,441.38$ 880,085.71$ 105,228.32$ 35,082.78$ -$ (880,085.71)$ 25' Mem Dr, Main Ped Path 05-46-0046-1100 STREET CONST OR PAVING 2,650.00$ -$ -$ 22,464.00$ 22,464.00$ -$ -$ 05-48-0048-1100 MONTHLY INTEREST -$ -$ -$ 4,532.68$ 20,000.00$ 20,000.00$ 20,000.00$ 05-49-0049-1000 PREMIUM ON DEBT -$ -$ -$ 44,371.00$ 44,371.00$ -$ 05-49-0049-1100 PROCEED FROM LT DEBT -$ -$ -$ -$ -$ -$ -$ 2024 Borrow 05-49-0049-1200 LT BORROWING 2024 BUDGET 800,000.00$ -$ -$ -$ -$ -$ -$ 05-49-0049-1300 LT BORROWING 2026 BUDGET -$ -$ -$ 1,150,000.00$ 1,150,000.00$ -$ -$ FUND BALANCE APPLIED -$ -$ -$ -$ -$ 1,150,000.00$ 1,150,000.00$ 2026 Borrow $ 1,520,958.17 $ 800,472.38 $ 1,886,297.71 $ 2,260,730.00 $ 2,278,129.78 $ 1,885,000.00 $ (1,297.71) 05-50-0059-3000 DEBT ISSUANCE COSTS -$ -$ -$ 45,076.00$ 45,076.00$ -$ -$ 2026 Borrowing 05-54-0000-1000 ADMIN EXPENSES 425.69$ 6,650.48$ 10,000.00$ 1,957.00$ -$ -$ (10,000.00)$ 05-54-5421-1600 UTILITY STUDY 1,269.00$ -$ -$ -$ -$ -$ -$ 05-60-0064-2000 RIVERSIDE DRIVE DESIGN -$ -$ 15,000.00$ 6,183.28$ 15,000.00$ 5,000.00$ (10,000.00)$ Hwy 106 Design 05-60-0064-3000 JANESVILLE AVE CORRIDOR -$ -$ 24,600.00$ -$ 24,600.00$ -$ (24,600.00)$ Restriping Study 05-60-0064-3100 ROADWAY OF STREETS 1,347,874.81$ 1,181,434.96$ 1,836,697.71$ 151,057.77$ 1,840,000.00$ 1,525,000.00$ (311,697.71)$ See CIP 05-60-0064-3200 SIDEWALK INFILL -$ -$ -$ -$ -$ 165,000.00$ 165,000.00$ 05-60-0064-3102 2027 STREET PROGRAM -$ -$ -$ -$ -$ 190,000.00$ design, admin $ 1,349,995.19 $ 1,194,735.92 $ 1,896,297.71 $ 206,231.05 $ 1,924,676.00 $ 1,885,000.00 $ (201,297.71) NET (REVENUES-EXPENDITURES): 170,963$ (394,264)$ (10,000)$ 2,054,499$ 353,454$ -$ SECTION J - 2027 TRANSPORTATION IMPROVEMENTS FUND (FUND 5) City of Fort Atkinson 2027 Operating Budget Transportation Improvements Fund Revenues & Expenditures BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE TRANSPORTATION EXPENDITURES TOTAL 2027 PROPOSED VARIANCE 2027-2026 COMMENTS TRANSPORTATION IMPROVEMENTS REVENUES TRANSPORTATION REVENUES TOTAL TRANSPORTATION IMPROVEMENTS EXPENDITURES Page 82 of 145 ACCOUNT NO DESCRIPTION 07-44-0044-2300 EMS-Service Revenue 710,521.79$ 734,455.97$ 720,000.00$ 437,955.97$ 700,000.00$ 745,000.00$ 25,000.00$ Runs, Calls EMS Receivable 371,802.00$ -$ -$ 07-44-0044-8300 EMS OPERATIONS 45,710.58$ 73,568.51$ 95,162.00$ 71,371.48$ 95,160.00$ 156,413.00$ 61,251.00$ New Contracts 07-44-0044-8350 SHARED CAPITAL EMS EQUIPMENT -$ -$ -$ 41,837.99$ 55,784.00$ -$ -$ No budget $ 756,232.37 $ 1,179,826.48 $ 815,162.00 $ 551,165.44 $ 850,944.00 $ 901,413.00 $ 86,251.00 07-52-5231-0100 EMS-Salaries Full-Time 347,792.05$ 362,945.24$ 404,987.00$ 240,878.78$ 395,000.00$ 466,000.00$ 61,013.00$ 50% of FT 07-52-5231-0200 EMS-Salaries Overtime 118,185.13$ 137,410.77$ 95,000.00$ 95,921.91$ 145,000.00$ 82,000.00$ (13,000.00)$ OT min staff 07-52-5231-0400 EMS-Billing Service 43,864.00$ 130,180.00$ -$ -$ -$ -$ -$ 07-52-5231-0600 EMS-Supplies 41,547.98$ 58,022.06$ 52,000.00$ 46,275.39$ 60,000.00$ 58,000.00$ 6,000.00$ Med supplies 07-52-5231-1200 EMS-Clothing Allowance 3,147.45$ 3,997.60$ 4,200.00$ 2,275.31$ 3,500.00$ 4,000.00$ (200.00)$ CBA 07-52-5231-1300 EMS-Ambulance Maintenance 1,094.12$ 9,195.53$ 10,000.00$ 13,114.03$ 18,000.00$ 12,000.00$ 2,000.00$ 07-52-5231-1500 EMS-Ambulance Equipment 4,447.00$ 1,086.97$ 7,000.00$ -$ 5,000.00$ 2,000.00$ (5,000.00)$ Non-cap equip 07-52-5231-1800 EMS-Insurance 2,766.00$ 5,184.01$ 5,250.00$ 5,342.93$ 5,343.00$ 5,500.00$ 250.00$ Contrib to GF 07-52-5231-1900 EMS-Equip Maintenance and Test 1,597.45$ 5,142.67$ 2,500.00$ 4,714.00$ 5,500.00$ 4,000.00$ 1,500.00$ 07-52-5231-4000 EMS-Training Expense 6,522.79$ 7,741.50$ 6,000.00$ 1,306.04$ 1,500.00$ 4,000.00$ (2,000.00)$ Para school 07-52-5231-5000 EMTa-Training Expense 782.87$ 305.00$ 1,500.00$ 2,585.99$ 2,650.00$ 2,000.00$ 500.00$ EMTA School 07-52-5231-8000 EMS-Admin Expenses 213.80$ 3,004.29$ 3,000.00$ 2,849.18$ 3,000.00$ 2,500.00$ (500.00)$ 07-52-5290-6500 SS / MEDICARE EMPLOYER 6,437.79$ 6,960.15$ 8,000.00$ 4,718.76$ 7,800.00$ 8,000.00$ -$ SS w OT 07-52-5290-7000 WI RETIREMENT EMPLOYER 89,051.67$ 95,981.64$ 89,000.00$ 61,580.08$ 95,000.00$ 88,500.00$ (500.00)$ WRS w OT 07-52-5290-7500 HEALTH-DENT INSUR EMPLOYER 115,311.89$ 109,420.82$ 126,000.00$ 79,426.32$ 120,000.00$ 162,000.00$ 36,000.00$ 8% increase 07-52-5290-8500 LIFE INSURANCE EMPLOYER 188.94$ 184.36$ 250.00$ 151.46$ 240.00$ 300.00$ 50.00$ 07-52-5290-9000 LONGEVITY -$ 300.00$ 475.00$ -$ 512.50$ 613.00$ 138.00$ 50% of FT $ 782,950.93 $ 937,062.61 $ 815,162.00 $ 561,140.18 $ 868,045.50 $ 901,413.00 $ 86,251.00 NET (REVENUES-EXPENDITURES): (26,719)$ 242,764$ -$ (9,975)$ (17,102)$ -$ COMMENTS EMERGENCY MEDICAL SERVICES REVENUES EMS REVENUES TOTAL EMERGENCY MEDICAL SERVICES EXPENDITURES EMS EXPENDITURES TOTAL SECTION L - 2027 EMERGENCY MEDICAL SERVICES FUND (FUND 7) City of Fort Atkinson 2027 Operating Budget EMS Fund Revenues & Expenditures BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 Page 83 of 145 ACCOUNT NUMBER DESCRIPTION 08-41-0041-2200 LODGING ROOM TAX 89,367.34$ 81,269.78$ 41,250.00$ 104,741.77$ 170,000.00$ 175,000.00$ 133,750$ Hotel/Motel tax 08-47-0047-1100 DONATIONS - FACF -$ -$ 3,750.00$ 11,317.50$ 11,317.50$ -$ (3,750)$ FACF Boost 08-49-0049-9999 FB APPLIED - BOOST -$ -$ -$ -$ -$ -$ -$ FB for Boost $ 89,367 $ 81,270 $ 45,000 $ 116,059 $ 181,318 $ 175,000 $ 130,000 08-56-5635-0000 CHAMBER PROMOTION & MARKETING 8,892.00$ 8,892.00$ 9,000.00$ 8,500.00$ 8,500.00$ 8,500.00$ (500)$ Chamber payment w dues 08-56-5635-0100 BOOST FORT ATKINSON -$ 11,385.00$ 3,750.00$ 10,500.00$ 10,500.00$ -$ (3,750)$ Pitch Competition 08-56-5635-1000 LODGING ROOM TAX 33,649.00$ -$ -$ 76,922.07$ 119,000.00$ 122,500.00$ 122,500$ 70% of tax 08-56-5635-2000 RETAIL MARKET STUDY -$ 13,455.79$ -$ -$ -$ -$ -$ 08-56-5636-0100 CITY SCAPE-Salaries 21,284.00$ 17,101.07$ 18,500.00$ 17,814.77$ 21,500.00$ 23,000.00$ 4,500$ summer 08-56-5636-0600 CITY SCAPE-Supplies 7,529.40$ 11,777.74$ 12,500.00$ 9,230.31$ 10,000.00$ 18,500.00$ 6,000$ 08-56-5636-2500 CITY SCAPE-Benefits 1,567.34$ 440.14$ 1,250.00$ 1,388.89$ 2,100.00$ 2,500.00$ 1,250$ 72,922$ 63,052$ 45,000$ 124,356$ 171,600$ 175,000$ 130,000$ NET (REVENUES-EXPENDITURES): 16,446$ 18,218$ -$ (8,297)$ 9,718$ -$ LODGING/RT/CITYSCAPE EXPENDITURES LODGING/ROOM TAX/CITYSCAPE EXPENDITURES LODGING/ROOM TAX/CITYSCAPE REVENUES LODGING/ROOM TAX/CITYSCAPE REVENUE TOTALS SECTION M - 2027 LODGING/ROOM TAX/CITY SCAPE (FUND 8) City of Fort Atkinson 2027 Operating Budget Lodging/Room Tax/City Scape Revenues & Expenditures BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 COMMENTS Page 84 of 145 ACCOUNT NUMBER DESCRIPTION 09-40-0048-1100 MONTHLY INTEREST -$ 12,914$ -$ 29,166.98$ 33,000.00$ 30,000.00$ 30,000$ 09-40-0049-1900 TAX INCREMENT FROM TID 6 -$ -$ 146,728.76$ 146,730.21$ -$ (146,729)$ No add. Rev. 09-40-0049-2100 TAX INCREMENT FROM TID 7 -$ -$ 421,490.12$ 421,494.28$ -$ -$ (421,490)$ No add. Rev. 09-40-0049-2300 TAX INCREMENT FROM TID 8 -$ 1,108,438$ -$ -$ -$ -$ -$ $ - $ 1,121,352 $ 568,219 $ 597,391 $ 33,000 $ 30,000 $ (538,219) 09-50-0056-0100 ADMINISTRATION-Salaries -$ -$ 25,000$ -$ -$ 2,500.00$ (22,500)$ 09-50-0059-0100 DOWNPAYMENT ASSISTANCE -$ -$ 122,000$ -$ -$ 80,000.00$ (42,000)$ 09-50-0059-0200 HAB - HOME IMPROVEMENT -$ -$ 70,640$ 250,000$ 250,000.00$ -$ (70,640)$ Habitat 09-50-0059-0300 MULTI-FAM INCENTIVE AFFORD -$ -$ 250,000$ -$ -$ 250,000.00$ -$ AHF Project 09-50-0059-0400 MULTI-FAM INCENTIVE MARKET -$ -$ 100,000$ -$ -$ -$ 09-50-0059-0500 PROGRAM MANAGEMENT -$ -$ -$ 7,875$ 14,000.00$ 15,000.00$ 15,000$ -$ -$ 567,640$ 257,875$ 264,000$ 347,500$ (120,140)$ NET (REVENUES-EXPENDITURES): -$ 1,121,352$ 579$ 339,516$ (231,000)$ (317,500)$ AFFORDABLE HOUSING FUND EXPENDITURES 2027 PROPOSED VARIANCE 2027-2026 COMMENTS AFFORDABLE HOUSING FUND REVENUES AFFORDABLE HOUSING FUND REVENUE TOTALS AFFORDABLE HOUSING FUND EXPENDITURES SECTION N - AFFORDABLE HOUSING FUND (FUND 9) City of Fort Atkinson 2027 Operating Budget Affordable Housing Fund Revenues & Expenditures BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE Page 85 of 145 ACCOUNT NO DESCRIPTION 10-40-0041-2100 RESIDENTIAL FEES 264,676.62$ 318,003.72$ 364,000.00$ 243,719.58$ 365,000.00$ 418,600.00$ 54,600$ Est 15% Inc. 10-40-0041-2200 COMMERCIAL FEES 290,712.26$ 342,541.93$ 395,000.00$ 267,424.38$ 400,000.00$ 448,000.00$ 53,000$ Est 15% Inc. 10-40-0041-2300 INDUSTRIAL FEES 66,457.91$ 75,261.39$ 91,000.00$ 55,461.10$ 86,000.00$ 104,650.00$ 13,650$ Est 15% Inc. 10-40-0041-2400 PUBLIC FEE 52,792.02$ 65,164.90$ 72,000.00$ 49,564.24$ 72,000.00$ 82,800.00$ 10,800$ Est 15% Inc. 10-40-0041-2500 MULTI FAM RESID FEES 27,579.31$ 33,066.19$ 38,000.00$ 27,304.62$ 22,000.00$ 43,700.00$ 5,700$ Est 15% Inc. $ 702,218 $ 834,038 $ 960,000 $ 643,474 $ 945,000 $ 1,097,750 $ 137,750 10-42-0042-1000 CONTRIB FROM OTHERS -$ 800.00$ -$ -$ -$ -$ -$ Culvert Inspect. 10-42-0042-1002 CONTRIB FROM CITY OR TID -$ 755,072.99$ -$ -$ -$ -$ -$ 10-42-0042-5100 STATE GRANTS -$ -$ -$ -$ -$ -$ -$ $ - $ 755,873 $ - $ - $ - $ - $ - 10-47-0047-0000 FORFEITED DISCOUNTS 3,003.79$ 3,344.19$ 3,000.00$ 2,977.62$ 3,000.00$ 3,000.00$ -$ 10-47-0047-4000 MISC REVENUE -$ -$ -$ 406.44$ 400.00$ -$ -$ $ 3,004 $ 3,344 $ 3,000 $ 3,384 $ 3,400 $ 3,000 $ - 10-48-0048-1100 MONTHLY INTEREST 376.52$ 32,414.62$ 16,123.00$ 1,980.76$ 2,000.00$ 2,000.00$ (14,123)$ 10-49-0049-9999 FUND BALANCE APPLIED -$ -$ -$ -$ -$ -$ -$ $ 377 $ 32,415 $ 16,123 $ 1,981 $ 2,000 $ 2,000 $ (14,123) 705,598$ 1,625,670$ 979,123$ 648,839$ 950,400$ 1,102,750$ 123,627$ TOTAL STORMWATER REVENUES 2027 PROPOSED VARIANCE 2027-2026 COMMENTS STORMWATER OPERATING REVENUES STORMWATER OPERATING REVENUES TOTAL STORMWATER INTERGOVERNMENTAL REVENUES SW INTERGOVERNMENTAL REVENUES TOTAL STORMWATER OTHER OPERATING REVENUES SW OTHER OPERATING REVENUES TOTAL STORMWATER NON-OPERATING & LONG TERM DEBT PROCEEDS SW NON-OP & LTD PROCEEDS SECTION O - 2027 STORMWATER UTILITY FUND (FUND 10) City of Fort Atkinson 2027 Operating Budget Stormwater Utility Fund Revenue Detail BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE Page 86 of 145 ACCOUNT NO DESCRIPTION 10-50-0059-2000 DEPRECIATION EXPENSE 257,667.00$ 314,908.00$ -$ -$ 300,000.00$ 339,130.00$ 339,130$ Auditor Adj 10-50-0059-2600 INTEREST DEBT PAYMENTS-ACCRUED 84,662.69$ 90,480.37$ 86,492.00$ 49,572.65$ 90,000.00$ 90,000.00$ 3,508$ 10-50-0059-5000 AMORT OF DEBT DISC 1,448.98$ 4,007.98$ 1,448.98$ (4,008.18)$ -$ -$ (1,449)$ Auditor Adj 10-50-0059-8000 DEBT ISSUANCE COSTS 27,403.50$ -$ -$ -$ -$ -$ -$ PRINCIPAL DEBT PAYMENTS 51,319.00$ 51,000.00$ -$ -$ -$ -$ -$ 422,501$ 460,396$ 87,941$ 45,564$ 390,000$ 429,130$ 341,189$ 10-51-5142-0100 ADMINISTRATION-Salaries 43,586.95$ 36,038.21$ 48,500.00$ 31,494.88$ 48,500.00$ 54,000.00$ 5,500$ 10-51-5142-0200 PR / EXEC ASSTNT-Salaries 3,472.25$ 6,403.42$ 6,900.00$ 4,392.54$ 6,900.00$ -$ (6,900)$ Inc with salaries 10-51-5142-0600 PROGRAM MNGMTN-Supplies 18,737.17$ 25,747.38$ 17,000.00$ 13,924.27$ 17,000.00$ 17,000.00$ -$ Program exp 10-51-5142-6500 SS / MEDICARE EMPLOYER 10,275.07$ 9,889.17$ 14,000.00$ 7,314.74$ 12,000.00$ 14,000.00$ -$ 10-51-5142-7000 WI RETIREMENT EMPLOYER 9,682.68$ 9,391.10$ 12,500.00$ 7,185.47$ 12,000.00$ 13,000.00$ 500$ 10-51-5142-7500 HEALTH INSURANCE EMPLOYER 32,639.34$ 36,365.06$ 46,000.00$ 27,541.40$ 42,000.00$ 53,000.00$ 7,000$ 10-51-5142-8500 LIFE INSURANCE EMPLOYER 82.06$ 77.14$ 90.00$ 53.03$ 80.00$ 120.00$ 30$ 118,476$ 199,719$ 144,990$ 91,906$ 138,480$ 151,120$ 6,130$ 2027 PROPOSED VARIANCE 2027-2026 COMMENTS STORMWATER - OTHER EXPENSES STORMWATER - OTHER EXPENSES TOTAL STORMWATER PROJECT MANAGEMENT EXPENSES SW PROJECT MANAGEMENT EXPENSES - TOTAL SECTION O - 2027 STORMWATER UTILITY FUND (FUND 10) City of Fort Atkinson 2027 Operating Budget Stormwater Utility Fund Expenditure Detail BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE Page 87 of 145 ACCOUNT NO DESCRIPTION 2027 PROPOSED VARIANCE 2027-2026 COMMENTS SECTION O - 2027 STORMWATER UTILITY FUND (FUND 10) City of Fort Atkinson 2027 Operating Budget Stormwater Utility Fund Expenditure Detail BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE 10-51-5180-4000 PROPERTY & LIABILITY INSURANCE 2,502.22$ 3,771.37$ 4,000.00$ 3,469.42$ 3,500.00$ 4,000.00$ -$ 10-51-5180-6000 WORK COMP INSURANCE 7,392.76$ 5,494.08$ 5,700.00$ 5,410.88$ 5,415.00$ 5,500.00$ (200)$ Inc WC 10-51-5180-6080 PENSION EXPENSE (2,580.00)$ 2,448.00$ -$ -$ -$ -$ -$ Audit Entry 7,315$ 11,713$ 9,700$ 8,880$ 8,915$ 9,500$ (200)$ 10-52-5251-0100 ENGINEERING-Salaries 33,029.72$ 30,730.04$ 39,000.00$ 15,660.21$ 22,000.00$ 25,000.00$ (14,000)$ 10-52-5251-0300 CONSULTANT SERVICES 60,000.74$ 12,682.00$ 45,000.00$ 22,355.61$ 45,000.00$ 45,000.00$ -$ Water Resrc Grp 10-52-5251-0600 PLANNING/ENGINEERING-Supplies 9,897.87$ 8,737.90$ 9,000.00$ 7,147.28$ 9,000.00$ 9,000.00$ -$ Fiber Int 102,928$ 52,150$ 93,000$ 45,163$ 76,000$ 79,000$ (14,000)$ 10-54-5434-0100 STREET CLEANING-Salaries 27,302.27$ 28,202.01$ 35,000.00$ 23,001.04$ 36,000.00$ 44,000.00$ 9,000$ 10-54-5434-0600 STREET CLEANING-Supplies 6,096.46$ 4,469.81$ 10,000.00$ 3,384.83$ 10,000.00$ 10,000.00$ -$ 33,399$ 32,672$ 45,000$ 26,386$ 46,000$ 54,000$ 9,000$ SW PLANNING & ENG. EXPENSES - TOTAL STORMWATER OPERATIONS & MAINTENANCE EXPENSES STORMWATER OPS & MAINT. EXPENSES TOTAL STORMWATER PLANNING & ENGINEERING EXPENSES STORMWATER INSURANCE & RETIREMENT EXPENSES SW INS & RETIRE EXPENSES - TOTAL Page 88 of 145 ACCOUNT NO DESCRIPTION 2027 PROPOSED VARIANCE 2027-2026 COMMENTS SECTION O - 2027 STORMWATER UTILITY FUND (FUND 10) City of Fort Atkinson 2027 Operating Budget Stormwater Utility Fund Expenditure Detail BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE 10-54-5445-0100 STORM SEWERS-Salaries 32,763.95$ 33,837.80$ 40,000.00$ 26,640.58$ 40,000.00$ 40,000.00$ -$ 10-54-5445-0600 STORM SEWERS-Supplies 10,677.31$ 16,746.21$ 20,000.00$ 4,570.95$ 20,000.00$ 20,000.00$ -$ 43,441$ 50,584$ 60,000$ 31,212$ 60,000$ 60,000$ -$ 10-60-0064-4500 STORM DRAINAGE IMPROVEMENTS -$ -$ -$ -$ -$ -$ -$ Milw Ave W Storm 10-60-0064-4501 LEAF VAC 2023 BUDGET -$ -$ -$ -$ -$ -$ -$ Leaf Vac 10-60-0064-4502 SEWER CAMERA 2023 BUDGET -$ -$ -$ -$ -$ -$ -$ WW Purchase ANNUAL WATER MAIN/STORM -$ -$ -$ -$ -$ 320,000.00$ 320,000$ 10-60-0064-5300 STORMWATER MANAGEMENT PLAN 1,128.00$ -$ -$ -$ -$ -$ -$ COLLECTION SYSTEM REPAIRS-LINING -$ -$ -$ -$ -$ -$ -$ S MAIN ST PED PATH CONSTRUC -$ -$ -$ -$ -$ -$ -$ City Portion COLLECTION SYSTEM REPAIRS -$ -$ -$ -$ -$ -$ -$ Repair Projects 1,128$ -$ -$ -$ -$ 320,000$ 320,000$ 729,188$ 807,235$ 440,631$ 249,112$ 719,395$ 1,102,750$ 662,119$ NET (REVENUES-EXPENDITURES): (23,590)$ 818,435$ 538,492$ 399,727$ 231,005$ -$ TOTAL STORMWATER EXPENDITURES STORMWATER STORM SEWERS EXPENSES SW STORM SEWER EXPENSES - TOTAL STORMWATER CAPITAL EXPENSES SW STORM SEWER EXPENSES - TOTAL Page 89 of 145 ACCOUNT NUMBER DESCRIPTION 23-40-0048-1100 MONTHLY INTEREST -$ 76,346$ 3,000$ 2,255$ 4,000$ 3,000$ -$ 23-41-0041-0001 TRANS IN FROM GEN FUND -$ -$ -$ -$ -$ 1,034,521$ 1,034,521$ GF Borrow-Banker 23-40-0048-2000 CAPITALIZED INTEREST 2024B -$ -$ 175,000$ -$ 175,000$ -$ (175,000)$ NAN Cap Int. 23-40-0049-1100 DEBT ISSUED 2024-NAN 3,500,000$ -$ -$ 3,300,000$ 3,300,000$ -$ -$ 23-40-0049-2300 TAX INCREMENT -$ 21,962$ 69,258$ 69,259$ 69,259$ 76,020$ 6,762$ 23-40-0049-1200 PREMIUM ON DEBT 76,790$ -$ -$ 210,694$ -$ -$ -$ 23-42-0042-2400 EXEMPT COMPUTER AID -$ -$ -$ -$ -$ -$ -$ 23-42-0042-5600 STATE: GRANT -$ -$ -$ -$ -$ 1,419,304$ 1,419,304$ Banker Rd reloc 23-48-0048-6000 SALE OF CITY PROPERTY -$ -$ 200,000$ 34,875$ 36,000$ 180,000$ (20,000)$ $ 3,576,790.00 $ 98,308.30 $ 447,258.01 $ 3,617,082.28 $ 3,584,258.52 $ 2,712,844.74 $ 2,265,586.73 23-50-0056-0100 ADMINISTRATION-Salaries 6,582$ 9,054$ 19,191$ 15,669$ 21,000$ 23,000$ 3,809$ EE Allocation 23-50-0056-5000 PLANNING ENG LEGAL EXP 150$ 35,163$ 35,000$ 1,150$ 25,000$ 20,000$ (15,000)$ Eng Assistance 23-50-0056-6000 BANKER ROAD - DESIGN 139,864$ 295,669$ 237,500$ 205,640$ 237,500$ 50,000$ (187,500)$ KL Engineering 23-50-0056-7000 BANKER ROAD - CONSTRUCTION -$ 4,445,752$ 100,000$ 383,204$ -$ -$ (100,000)$ Road const. 23-50-0056-8000 BANKER ROAD - RELOCATION -$ -$ -$ -$ -$ 2,453,825$ 2,453,825$ Road Constrctin 23-50-0059-0100 2024 NAN - BANKER ROAD -$ -$ -$ 3,500,000$ -$ -$ -$ 23-50-0059-0150 INT. 2024 NAN - BANKER ROAD 72,917$ 174,999$ 175,000$ 98,194$ 175,000$ 208,135$ 33,135$ 23-50-0059-3000 DEBT ISSUANCE COSTS 39,800$ -$ -$ -$ -$ -$ -$ 23-50-0064-7100 DEVELOPER AGREEMENT -$ -$ -$ -$ -$ 128,000$ 128,000$ RidgeView Est. 23-51-5190-6500 SS / MEDICARE EMPLOYER 503$ 535$ 1,900$ 1,171$ 1,600$ 2,200$ 300$ EE Benefits 23-51-5190-7000 WI RETIREMENT EMPLOYER 455$ 488$ 1,800$ 1,128$ 1,600$ 18,000$ 16,200$ EE Benefits 23-51-5190-7500 HEALTH INSURANCE EMPLOYER 484$ 556$ 3,500$ 2,704$ 3,700$ 6,000$ 2,500$ EE Benefits 23-51-5190-8500 LIFE INSURANCE EMPLOYER 4$ 3$ 10$ 5$ 7$ 10$ -$ EE Benefits $ 260,758.58 $ 4,962,219.70 $ 573,901.00 $ 4,208,864.65 $ 465,407.00 $ 2,909,170.00 $ 2,335,269.00 NET (REVENUES-EXPENDITURES): 3,316,031$ (4,863,911)$ (126,643)$ (591,782)$ 3,118,852$ (196,325)$ SECTION P - TID #9 NORTHWEST MIXED USE (FUND 23) City of Fort Atkinson 2027 Operating Budget TID #9 Fund - Revenues & Expenditures BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 COMMENTS TID #9 REVENUES TID #9 REVENUES TOTAL TID #9 EXPENDITURES TID #9 EXPENDITURES TOTAL Page 90 of 145 ACCOUNT NUMBER DESCRIPTION 24-40-0048-1100 MONTHLY INTEREST -$ 265.67$ 1,500.00$ 1,748.70$ 2,000.00$ 2,500.00$ 1,000.00$ 24-40-0048-2000 CAPITALIZED INTEREST -$ -$ -$ -$ -$ -$ -$ 24-40-0049-2300 TAX INCREMENT -$ 38,339.02$ 113,558.21$ 113,558.21$ 113,558.21$ 5,078.57$ (108,479.64)$ Reduct value 24-42-0042-2400 EXEMPT COMPUTER AID -$ -$ -$ -$ -$ -$ -$ $ - $ 38,604.69 $ 115,058.21 $ 115,306.91 $ 115,558.21 $ 7,578.57 $ (107,479.64) 24-50-0056-0100 ADMINISTRATION-Salaries 6,581.95$ 7,064.37$ 19,191.00$ 15,668.62$ 19,000.00$ 23,000.00$ 3,809.00$ EE Allocation 24-50-0056-5000 PLANNING ENG LEGAL EXP 150.00$ 150.00$ 50,000.00$ 150.00$ 8,500.00$ 25,000.00$ (25,000.00)$ Eng Assistance 24-50-0064-7100 DEVELOPER AGREEMENT-SCHUMAC -$ -$ 8,500.00$ -$ 10,550.77$ 12,000.00$ 3,500.00$ Schumacher DA 24-51-5190-6500 SS / MEDICARE EMPLOYER 502.57$ 534.88$ 1,900.00$ 1,171.07$ 1,600.00$ 1,800.00$ (100.00)$ EE Benefits 24-51-5190-7000 WI RETIREMENT EMPLOYER 455.00$ 488.42$ 1,800.00$ 1,128.14$ 1,600.00$ 1,700.00$ (100.00)$ EE Benefits 24-51-5190-7500 HEALTH INSURANCE EMPLOYER 484.44$ 555.60$ 3,500.00$ 2,703.60$ 4,000.00$ 6,000.00$ 2,500.00$ EE Benefits 24-51-5190-8500 LIFE INSURANCE EMPLOYER 3.97$ 2.87$ 9.00$ 4.72$ 7.00$ 10.00$ 1.00$ EE Benefits $ 8,177.93 $ 8,796.14 $ 84,900.00 $ 20,826.15 $ 45,257.77 $ 69,510.00 $ (15,390.00) NET (REVENUES-EXPENDITURES): (8,178)$ 29,809$ 30,158$ 94,481$ 70,300$ (61,931)$ 2027 PROPOSED VARIANCE 2027-2026 COMMENTS TID #10 REVENUES SECTION P - TID #10 NORTHEAST BLIGHT ELIMINATION (FUND 24) City of Fort Atkinson 2027 Operating Budget TID #10 Fund - Revenues & Expenditures BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE TID #10 REVENUES TOTAL TID #10 EXPENDITURES TID #10 EXPENDITURES TOTAL Page 91 of 145 ACCOUNT NUMBER DESCRIPTION 25-40-0048-1100 MONTHLY INTEREST -$ -$ -$ 44.13$ -$ -$ -$ 25-40-0048-2100 RENTAL OF CITY PROPERTY -$ -$ -$ 7,135.50$ -$ -$ -$ 25-48-0048-1500 INTEREST INCOME ON LEASES -$ -$ -$ -$ -$ -$ -$ 25-40-0049-2300 TAX INCREMENT -$ -$ -$ -$ -$ -$ -$ No increment 25-42-0042-2400 EXEMPT COMPUTER AID -$ -$ -$ -$ -$ -$ -$ $ - $ - $ - $ 7,179.63 $ - $ - $ - 25-50-0056-0100 ADMINISTRATION-Salaries -$ -$ -$ -$ -$ 23,000.00$ 23,000.00$ EE Allocation DEVELOPERS AGREEMENT 25-51-5190-6500 SS / MEDICARE EMPLOYER -$ -$ -$ -$ -$ 1,800.00$ 1,800.00$ EE Benefits 25-51-5190-7000 WI RETIREMENT EMPLOYER -$ -$ -$ -$ -$ 1,700.00$ 1,700.00$ EE Benefits 25-51-5190-7500 HEALTH INSURANCE EMPLOYER -$ -$ -$ -$ -$ 6,000.00$ 6,000.00$ EE Benefits 25-51-5190-8500 LIFE INSURANCE EMPLOYER -$ -$ -$ -$ -$ 10.00$ 10.00$ EE Benefits $ - $ - $ - $ - $ - $ 32,510.00 $ 32,510.00 NET (REVENUES-EXPENDITURES): -$ -$ -$ 7,180$ -$ (32,510)$ TID #11 EXPENDITURES TID #11 EXPENDITURES TOTAL 2027 PROPOSED VARIANCE 2027-2026 COMMENTS TID #11 REVENUES TID #11 REVENUES TOTAL SECTION P - TID #11 South Side Mixed Use City of Fort Atkinson 2027 Operating Budget TID #11 Fund - Revenues & Expenditures BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE Page 92 of 145 ACCOUNT NUMBER DESCRIPTION 26-40-0048-1100 MONTHLY INTEREST -$ -$ -$ -$ -$ -$ -$ 26-40-0049-2300 TAX INCREMENT -$ -$ -$ -$ -$ -$ -$ no increment 26-42-0042-2400 EXEMPT COMPUTER AID -$ -$ -$ -$ -$ -$ -$ $ - $ - $ - $ - $ - $ - $ - 26-50-0056-0100 ADMINISTRATION-Salaries -$ -$ -$ -$ -$ 23,000.00$ 23,000.00$ EE Allocation DEVELOPERS AGREEMENT -$ -$ -$ -$ -$ -$ -$ 26-51-5190-6500 SS / MEDICARE EMPLOYER -$ -$ -$ -$ -$ 1,800.00$ 1,800.00$ EE Benefits 26-51-5190-7000 WI RETIREMENT EMPLOYER -$ -$ -$ -$ -$ 1,700.00$ 1,700.00$ EE Benefits 26-51-5190-7500 HEALTH INSURANCE EMPLOYER -$ -$ -$ -$ -$ 6,000.00$ 6,000.00$ EE Benefits 26-51-5190-8500 LIFE INSURANCE EMPLOYER -$ -$ -$ -$ -$ 10.00$ 10.00$ EE Benefits $ - $ - $ - $ - $ - $ 32,510.00 $ 32,510.00 NET (REVENUES-EXPENDITURES): -$ -$ -$ -$ -$ (32,510)$ TID #12 EXPENDITURES TID #12 EXPENDITURES TOTAL 2027 PROPOSED VARIANCE 2027-2026 COMMENTS TID #12 REVENUES TID #12 REVENUES TOTAL SECTION P - TID #12 Downtown North Blight Elimination City of Fort Atkinson 2027 Operating Budget TID #12 Fund - Revenues & Expenditures BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE Page 93 of 145 ACCOUNT NUMBER DESCRIPTION 27-40-0048-1100 MONTHLY INTEREST -$ -$ -$ -$ -$ -$ -$ 27-40-0049-2300 TAX INCREMENT -$ -$ -$ -$ -$ -$ -$ no increment 27-42-0042-2400 EXEMPT COMPUTER AID -$ -$ -$ -$ -$ -$ -$ $ - $ - $ - $ - $ - $ - $ - 27-50-0056-0100 ADMINISTRATION-Salaries -$ -$ -$ -$ -$ 23,000.00$ 23,000.00$ EE Allocation DEVELOPERS AGREEMENT 27-51-5190-6500 SS / MEDICARE EMPLOYER -$ -$ -$ -$ -$ 1,800.00$ 1,800.00$ EE Benefits 27-51-5190-7000 WI RETIREMENT EMPLOYER -$ -$ -$ -$ -$ 1,700.00$ 1,700.00$ EE Benefits 27-51-5190-7500 HEALTH INSURANCE EMPLOYER -$ -$ -$ -$ -$ 6,000.00$ 6,000.00$ EE Benefits 27-51-5190-8500 LIFE INSURANCE EMPLOYER -$ -$ -$ -$ -$ 10.00$ 10.00$ EE Benefits $ - $ - $ - $ - $ - $ 32,510.00 $ 32,510.00 NET (REVENUES-EXPENDITURES): -$ -$ -$ -$ -$ (32,510)$ TID #13 EXPENDITURES TID #13 EXPENDITURES TOTAL 2027 PROPOSED VARIANCE 2027-2026 COMMENTS TID #13 REVENUES TID #13 REVENUES TOTAL SECTION P - TID #13 Downtown South Blight Elimination City of Fort Atkinson 2027 Operating Budget TID #13 Fund - Revenues & Expenditures BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 2026 ESTIMATE Page 94 of 145 ACCOUNT NO DESCRIPTION 15-41-0041-1100 GENERAL PROPERTY TAXES 616,000.00$ 624,000.00$ 637,000.00$ 637,000.00$ 637,000.00$ 650,400.00$ 13,400$ 15-44-0044-6000 ADJACENT COUNTY FUNDING 17,991.06$ 19,344.56$ 24,632.00$ 24,632.68$ 24,632.68$ 28,754.00$ 4,122$ 15-44-0044-6005 ADJ COUNTY ARPA GRANT -$ -$ -$ -$ -$ -$ -$ 15-44-0044-6100 COPY, SCAN, FAX, PRINT 8,564.38$ 7,483.23$ 7,000.00$ 5,222.97$ 7,000.00$ 7,200.00$ 200$ 15-44-0044-6110 FINES 1,142.65$ 1,946.83$ 1,200.00$ 1,228.40$ 1,400.00$ 1,500.00$ 300$ 15-44-0044-6120 JEFFERSON COUNTY AID 283,446.00$ 298,147.00$ 305,504.00$ 305,504.00$ 305,504.00$ 315,246.00$ 9,742$ 15-44-0044-6135 TRUST CONTRIB-CIP PROJECTS 16,254.95$ 106,908.03$ 160,000.00$ 160,000.00$ 160,000.00$ 25,000.00$ (135,000)$ 15-47-0047-1100 DONATIONS / GRANTS 20,472.81$ 28,674.33$ 10,412.72$ 28,370.91$ 28,870.00$ 10,000.00$ (413)$ 15-48-0048-1200 INSURANCE RECOVERIES 6,619.01$ -$ -$ -$ -$ -$ -$ 15-49-0049-9999 FUND BALANCE APPLIED -$ -$ 21,114.00$ -$ 21,114.00$ 45,000.00$ 23,886$ $ 970,491 $ 1,086,504 $ 1,166,863 $ 1,161,959 $ 1,185,521 $ 1,083,100 $ (83,763) LIBRARY REVENUES 2026 YTD 08/31/2026 2026 ESTIMATE SECTION Q - DWIGHT FOSTER PUBLIC LIBRARY (FUND 15) LIBRARY REVENUES TOTAL City of Fort Atkinson 2027 Operating Budget Dwight Foster Public Library Fund Revenue Detail BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2027 PROPOSED VARIANCE 2027-2026 COMMENTS Page 95 of 145 ACCOUNT NUMBER DESCRIPTION 15-55-5511-0100 LIBRARY-Salaries F-Time 327,193.95$ 350,432.83$ 367,000.00$ 238,899.00$ 366,392.00$ 385,000.00$ 18,000$ 15-55-5511-0200 LIBRARY-Salaries P-Time 132,591.58$ 127,850.75$ 134,000.00$ 85,247.69$ 137,000.00$ 141,100.00$ 7,100$ 15-55-5511-0300 LIBRARY-Salaries Janitor 24,793.11$ 22,229.38$ 23,000.00$ 14,511.86$ 22,000.00$ 24,700.00$ 1,700$ Inc $25/week 15-55-5511-0600 LIBRARY-Supplies 20,849.61$ 23,211.12$ 20,000.00$ 12,963.04$ 20,000.00$ 22,000.00$ 2,000$ 15-55-5511-0700 LIBRARY-Postage 1,247.72$ 1,684.58$ 1,400.00$ 1,133.40$ 1,400.00$ 1,800.00$ 400$ 15-55-5511-0800 LIBRARY-Insurance 6,319.00$ 7,028.74$ 7,000.00$ 7,308.03$ 7,308.03$ 7,500.00$ 500$ 15-55-5511-0900 LIBRARY-Telephone 228.23$ 1,050.29$ 3,000.00$ 1,576.52$ 3,000.00$ 2,650.00$ (350)$ 15-55-5511-1000 LIBRARY-Electricity and Water 37,918.17$ 37,365.86$ 39,000.00$ 28,140.38$ 39,000.00$ 40,000.00$ 1,000$ 15-55-5511-1100 LIBRARY-Natural Gas 5,818.46$ 8,588.92$ 14,000.00$ 5,755.06$ 14,000.00$ 14,000.00$ -$ 15-55-5511-1200 LIBRARY-Maint. & Repairs 44,119.84$ 40,018.99$ 34,500.00$ 15,717.15$ 34,500.00$ 36,000.00$ 1,500$ 15-55-5511-1300 LIBRARY-Books 62,560.77$ 65,953.41$ 66,700.00$ 37,613.45$ 66,700.00$ 69,000.00$ 2,300$ Freight 15-55-5511-1400 LIBRARY-Other 539.51$ 1,303.29$ 1,000.00$ 292.44$ 1,000.00$ 1,000.00$ -$ 15-55-5511-1500 LIBRARY-Periodicals 4,390.65$ 3,737.69$ 4,800.00$ 1,966.78$ 4,800.00$ 4,600.00$ (200)$ 15-55-5511-1600 LIBRARY-A.V. 29,802.41$ 24,734.03$ 17,500.00$ 12,291.88$ 17,500.00$ 16,500.00$ (1,000)$ 15-55-5511-1700 LIBRARY-Summer Reading Program 4,523.44$ 5,486.85$ 5,462.72$ 5,185.73$ 5,462.72$ 3,750.00$ (1,713)$ 15-55-5511-1800 LIBRARY-Continuing Ed & Travel 2,071.94$ 2,769.44$ 2,000.00$ 2,326.87$ 2,400.00$ 2,500.00$ 500$ 15-55-5511-1900 LIBRARY-Information Sourc/Serv 53,142.24$ 57,133.99$ 58,500.00$ 55,472.47$ 58,500.00$ 63,000.00$ 4,500$ Sort Mntnce 15-55-5511-2000 LIBRARY-Programming 6,395.43$ 9,797.90$ 8,000.00$ 7,737.32$ 8,000.00$ 8,000.00$ -$ 15-55-5511-2500 LIBRARY-Benefits 167,242.38$ 179,593.10$ 200,000.00$ 129,138.31$ 200,000.00$ 215,000.00$ 15,000$ 931,748$ 969,971$ 1,006,863$ 663,277$ 1,008,963$ 1,058,100$ 51,237$ SECTION Q - DWIGHT FOSTER PUBLIC LIBRARY (FUND 15) City of Fort Atkinson 2027 Operating Budget Dwight Foster Public Library Fund Expenditure Detail COMMENTS2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 LIBRARY EXPENDITURES LIBRARY EXPENDITURES - TOTAL Page 96 of 145 ACCOUNT NUMBER DESCRIPTION SECTION Q - DWIGHT FOSTER PUBLIC LIBRARY (FUND 15) City of Fort Atkinson 2027 Operating Budget Dwight Foster Public Library Fund Expenditure Detail COMMENTS2026 ESTIMATE 2027 PROPOSED VARIANCE 2027-2026 BUDGET LINE ITEM 2024 ACTUAL 2025 ACTUAL 2026 BUDGET 2026 YTD 08/31/2026 15-60-0065-1000 CIP WEBSITE REDESIGN -$ -$ -$ 7,500.00$ -$ -$ -$ 15-60-0065-1100 CIP FURNITURE REPLACEMENT -$ 8,850.21$ -$ -$ -$ -$ -$ 15-60-0065-1101 CIP BRICK REPAIR 2,853.70$ -$ -$ -$ -$ -$ -$ 15-60-0065-1102 CIP HVAC CONTROLS -$ 85,000.00$ -$ -$ -$ -$ -$ 15-60-0065-1103 CIP COMPUTERS 4,222.25$ 2,423.32$ 5,000.00$ 4,329.06$ -$ 5,000.00$ -$ Lib Trust 15-60-0065-1104 CIP CARPET/FLOORING 9,179.00$ -$ -$ -$ -$ -$ -$ 15-60-0065-1105 CIP SERVER REPLACEMENT -$ 10,634.50$ -$ -$ -$ -$ -$ 15-60-0065-1106 CIP SORTING MACHINE REPLACE -$ -$ 150,000.00$ -$ -$ -$ (150,000)$ 15-60-0065-1107 CIP PHONE SYSTEM -$ -$ 5,000.00$ -$ -$ -$ (5,000)$ CIP FACILITY ASSESSMENT -$ -$ -$ -$ -$ 10,000.00$ 10,000$ Lib Trust CIP SELF-CHECKOUT MACHINE -$ -$ -$ -$ -$ 10,000.00$ 10,000$ Lib Trust 16,255$ 106,908$ 160,000$ 116,915$ -$ 25,000$ (135,000)$ 948,003$ 1,076,879$ 1,166,863$ 780,192$ 1,008,963$ 1,083,100$ (83,763)$ TOTAL LIBRARY EXPENDITURES CAPITAL IMPROVEMENTS EXPENDITURES CAPITAL LIBRARY EXPENDITURES - TOTAL Page 97 of 145 DEPARTMENT PROJECT All - General Fund Computer / Server Replacements 15,500.00$ 15,500.00$ -$ -$ -$ -$ Annual computer and server replacement for all General Fund Departments. Utilities self-fund computer and server replacements. Airport Airport Master Plan 5,000.00$ -$ -$ -$ 5,000.00$ -$ Master Plan for the Airport due to be complete in 2027. Cost to City will be paid with CARES act funding. Airport Runway/Taxiway Lighting 65,000.00$ -$ -$ -$ 65,000.00$ -$ Runway and Taxi Lighting Elements to be replaced and upgraded Aquatic Center Repair life guard stands, barricades and diving board stands 30,000.00$ -$ -$ -$ 30,000.00$ -$ The Aquatic Center, established in 1992, features five guard stands, seven barricades, and two diving board stands, all exhibiting corrosion and rust stains. Restoration will involve repairing selected units while removing and replacing others. Extra repairs are also needed for the diving board stands. City Manager Strategic Planning 50,000.00$ -$ -$ -$ 50,000.00$ -$ Hire a consultant to engage the City Council, municipal staff and the public in a strategic planning process to set mission, vision and values for future. Carry over from 2026 levy-supported CIP (GF fund balance). City Manager Rebranding Project 75,000.00$ -$ -$ -$ -$ 75,000.00$ As a follow up to strategic planning, hire a consultant to assist the City Council, municipal staff, and the public to use new mission and vission to develop a new municipal branding, logo, and entryway signage. Proposed ARPA use (assigned fund balance). City Manager Comprehensive Plan Update 80,000.00$ -$ -$ -$ 80,000.00$ -$ Truth in Planning, 2025 Wisconsin Act 173. This law requires cities and villages to amend their Comprehensive Plans to designate minimum and maximum densities for areas planned for residential. Densities must be expressed in units per acre in five-year increments for 20 years. Electrical Main Street Cobra head light fixtures 6,000.00$ -$ -$ -$ -$ 6,000.00$ Replace High Pressure Sodium with LED, 42 lights/poles on Main Street. Electrical Rectangular Rapid Flashing Beacons (RRFBs) 14,500.00$ 14,500.00$ -$ -$ -$ -$ Replace existing problematic RRFB's at Whitewater/Rockwell with TAPCO brand. PUSHED TO FUTURE CIP PROJECT DESCRIPTION 2027 CAPITAL IMPROVEMENTS PROJECT BUDGET SECTION R - 2027 CAPITAL IMPROVEMENTS PROJECT BUDGET City of Fort Atkinson 2027 Capital Improvements Projects Budget Expenditure Detail PROJECT LINE ITEM 2027 REQUEST 2027 PROPOSED LEVY FUNDED 2026-2027 BORROWING 2027 PROPOSED TRANSPORT FUNDING OTHER FUNDING SOURCE (SEE TABLE) Page 98 of 145 DEPARTMENT PROJECT PUSHED TO FUTURE CIP PROJECT DESCRIPTION 2027 CAPITAL IMPROVEMENTS PROJECT BUDGET SECTION R - 2027 CAPITAL IMPROVEMENTS PROJECT BUDGET City of Fort Atkinson 2027 Capital Improvements Projects Budget Expenditure Detail PROJECT LINE ITEM 2027 REQUEST 2027 PROPOSED LEVY FUNDED 2026-2027 BORROWING 2027 PROPOSED TRANSPORT FUNDING OTHER FUNDING SOURCE (SEE TABLE) Electrical Vivac Locator 5,600.00$ 5,600.00$ -$ -$ -$ -$ Replace existing locator, use to locate electricity and fiber. EMS Ambulance Equipment 76,364.00$ -$ 76,364.00$ -$ -$ -$ New ambulance equipment (Cot & stairchair) EMS Ambulance Purchase 378,948.00$ -$ 378,948.00$ -$ -$ -$ Replacement of 22 year old ambulance 8157 Ordered - Excepted Oct 2027 Engineering / Public Works Street Program Annual Water Main Replacement - Road Portion - 2027 1,525,000.00$ -$ -$ 1,525,000.00$ -$ -$ 2027 annual water main replacement program - general transportation (road) portion. 2027 work includes Jefferson, White, Oak, and Clover. Engineering / Public Works Street Program Annual Water Main Replacement & Road Rehab Construction Admin 2027 67,000.00$ -$ -$ 67,000.00$ -$ -$ Annual cost for construction administration during watermain & Road Rehab project Engineering / Public Works Street Program Annual Water Main Replacement & Road Rehab Design - 2028 50,000.00$ -$ -$ 50,000.00$ -$ -$ Annual cost for watermain & Road Rehab project to be designed - 2028 Engineering / Public Works Street Program Banker Road Relocation 731,021.00$ -$ -$ -$ 731,021.00$ -$ Design to occur in 2025 and 2026, paid in full by City. Construction funded in part of by a $1,419,304.00 WisDOT grant - portion shown here is City's responsibility following the grant, which will be borrowed from the General Fund and repaid through TID 9. Engineering / Public Works Street Program Banker Road Relocation Construction Administration 258,500.00$ -$ -$ -$ 258,500.00$ -$ Cost for construction administration during construction of Banker Road relocation - borrowed from GF and repaid through TID 9. Engineering / Public Works Street Program Banker Road Street Lighting 45,000.00$ -$ -$ -$ 45,000.00$ -$ Cost for WE Energies to Install decorative Street lights along the new road - borrowed from GF and repaid through TID 9. Engineering / Public Works Street Program Janeville Ave Corridor Improvements 100,000.00$ -$ -$ -$ -$ 100,000.00$ Phase 1 of Janeville Avenue Cooridor Plan. Includes Engineering & Construciton Engineering / Public Works Street Program Riverside Dr Reconstruction - Design 5,000.00$ -$ -$ 5,000.00$ -$ -$ State will pay for all storm, C&G, sidewalk and road improvements. They will NOT pay for any paths, water main replacement and sanitary sewer improvemnts. Estimate is for the City portion of paths, parking areas, and misc items not covered by the state. Design continues, begun in June 2020, the City has paid all of their $50K committment toward the design estimate. Page 99 of 145 DEPARTMENT PROJECT PUSHED TO FUTURE CIP PROJECT DESCRIPTION 2027 CAPITAL IMPROVEMENTS PROJECT BUDGET SECTION R - 2027 CAPITAL IMPROVEMENTS PROJECT BUDGET City of Fort Atkinson 2027 Capital Improvements Projects Budget Expenditure Detail PROJECT LINE ITEM 2027 REQUEST 2027 PROPOSED LEVY FUNDED 2026-2027 BORROWING 2027 PROPOSED TRANSPORT FUNDING OTHER FUNDING SOURCE (SEE TABLE) Engineering / Public Works Street Program Sidewalk In-Fill Project - Design 165,000.00$ -$ -$ 165,000.00$ -$ -$ Placeholder for $2.1M Grant ($1.7 Fed / $400K City)for sidewalk in-fill around Fort Atkinson Schools. Posible design to begin in Q1 2026. Construction over 3 years @ $700k/yr with a 6/4/28 deadline for start, 6/30/30 deadline for finish. Only City share shown Engineering / Public Works Street Program Safety Improvement SP Grant 10,000.00$ -$ -$ -$ -$ 10,000.00$ Plan to apply for FACF grant to split the cost of two SISP grant applications in 2027. $10K is City's share. Vehicle and pedestrian safety improvements at Hackbarth and Janesville. Library Computer Replacement 5,0