Highway Committee - Regular Meeting — Agenda Packet

Chippewa County Highway Committee Regular Meeting July 22, 2026 Chippewa County Courthouse, Room 302 10:00 AM District 1, Chair James Flater District 4, Vice-Chair Peter Gehring District 10 Matthew Peterson District 13 Joseph Roshell District 17 George Rohmeyer Page 1 of 86 Chippewa County Highway Committee Regular Meeting July 22, 2026 Chippewa County Courthouse, Room 302 10:00 AM 1. Call to Order 2. Roll Call 3. Members of the Public Wishing to Be Heard (Comments will be limited to 5 minutes per speaker.) 4. Consent Agenda (Unless separation of an item is requested, all items will be adopted under one motion.) 1. Approve the Agenda 2. Approve the Minutes - June 24, 2026 10:00 AM 3. Schedule Next Meeting Date — August 26, 2026 10:00 AM 5. Reports 1. Highway Commissioner Report — Chris Elstran A. Financial Report B. Dashboard Review C. CTH T Public Hearing Update 2. County Construction Project Updates — Shane Birtzer 3. New Parallel Parking Only Signs to be Installed on CTH S — Chris Elstran 4. Enbridge CTH VV Road Use Request — Chris Elstran 6. Business Items 1. Highway Department 2027 Budget — Chris Elstran 2. November & December Committee Meeting Dates — Chris Elstran 7. Agenda Items for Future Consideration 8. Adjourn Page 2 of 86 Chippewa County Highway Committee Regular Meeting July 22, 2026 Chippewa County Courthouse, Room 302 10:00 AM Chippewa County shall attempt to provide reasonable special accommodations to the public for access to its public meetings, provided reasonable notice of special need is given. If special accommodations for a meeting are desired, contact the County Clerk’s Office at 715-726- 7980. Members of the Chippewa County Board of Supervisors who are not members of this committee are entitled to attend this meeting. It is possible that the attendance of one or more such nonmember Supervisors may create a quorum of some other county board committee, board or commission. Such a quorum is unintended and the nonmember Supervisors are not meeting for the purpose of exercising the responsibility, authority, power, or duties of any other committee, board or commission. PUBLISHED July 15, 2026 Page 3 of 86 Chippewa County Highway Committee Regular Meeting June 24, 2026 Chippewa County Courthouse, Room 302 10:00 AM 1. Call to Order The Chair called the meeting to order at 10:00 AM 2. Roll Call Members Present: James Flater, Peter Gehring, Matthew Peterson, Joseph Roshell, George Rohmeyer, Jr. Members Absent: None Others Present: Chris Elstran, Shane Birtzer, Fred Anderson, Joe Gutowski, Andy Albarado, Marla Prissel, Paul Krumenauer, Dennis Bachman, Chuck Hassemer 3. Members of the Public Wishing to Be Heard (Comments will be limited to 5 minutes per speaker.) Chuck Hassemer – Spoke positively regarding the actions taken to prevent farming within the right-of-way. 4. Consent Agenda (Unless separation of an item is requested, all items will be adopted under one motion.) 1. Approve the Agenda Motion: Approved Result: Passed (5 - 0) Mover: Joseph Roshell Seconder: George Rohmeyer, Jr. Ayes: James Flater, Peter Gehring, Matthew Peterson, Joseph Roshell, George Rohmeyer, Jr. Nayes: None Absent: None 2. Approve the Minutes — May 27, 2026 10:00 AM Motion: Approved Result: Passed (5 - 0) Mover: Peter Gehring Seconder: Joseph Roshell Ayes: James Flater, Peter Gehring, Matthew Peterson, Joseph Roshell, George Rohmeyer, Jr. Nayes: None Absent: None 3. Schedule Next Meeting Date — July 22, 2026 10:00 AM 5. Reports 1. Highway Commissioner Report — Chris Elstran Page 4 of 86 A. Financial Report Elstran gave reports on highway funds, county aid bridges, highway construction, and bridge construction. B. Dashboard Review Elstran reviewed the Highway Department dashboard. C. Highway Efficiencies Questions/Answers Elstran presented a summary of efficiency-related suggestions submitted by a committee member and the corresponding response from the highway department describing existing efficiency practices. Elstran encouraged committee members to offer further feedback or recommendations. D. CTH T Public Hearing - Chris Elstran Elstran reminded the committee of the Public Hearing scheduled for this evening, followed by discussion on the CTH T project funding. E. Farming in Right of Way Updates Elstran shared photos of fields violating right-of-way farming regulations. The committee chose to proceed as previously determined. Elstran will coordinate with the County Administrator and County Corporation Counsel on the letters. 2. County Construction Project Updates — Shane Birtzer Birtzer provided an overview of the County construction project schedule. The schedule is published on the Highway Department website and is updated throughout the construction season. 6. Business Items 7. Agenda Items for Future Consideration 8. Adjourn The meeting adjourned at: 11:40 AM Result: Passed (5 - 0) Mover: Matthew Peterson Seconder: Peter Gehring Ayes: James Flater, Peter Gehring, Matthew Peterson, Joseph Roshell, George Rohmeyer, Jr. Absent: None Page 5 of 86 BALANCE TRANSFERS INTERNAL TOTAL BALANCE FUND 01/01/26 & APPROP. TRANSFERS REVENUE AVAILABLE EXPENDITURE 7/4/2026 ADMINISTRATION 205,196.65 546,858.00 184,403.35 936,458.00 356,829.48 579,628.52 LAND ACQUISITION 371,086.06 0.00 150.00 371,236.06 0.00 371,236.06 TOTAL MACHINERY 1,024,904.15 0.00 3,434,180.09 4,459,084.24 4,177,107.49 281,976.75 MACHINERY 0.00 3,434,180.09 3,434,180.09 3,891,149.07 BUILDINGS & GROUNDS 285,958.42 TOTAL MAINTENANCE 440,052.04 1,750,000.00 0.00 1,635,381.56 3,825,433.60 2,705,043.51 1,120,390.09 MAINTENANCE-CTHS (283,199.91) 250,000.00 1,634,497.56 1,601,297.65 1,394,825.23 206,472.42 WINTER MAINT-CTHS 723,251.95 1,500,000.00 884.00 2,224,135.95 1,310,218.28 913,917.67 ROAD CONST-CTHS 3,065,862.31 3,152,268.00 91,033.24 6,309,163.55 1,881,471.05 4,427,692.50 BRIDGE CONST-CTHS 2,401,477.31 1,616,472.00 162,916.60 4,180,865.91 265,751.93 3,915,113.98 BRIDGE CONST-LOCAL RD 128,264.97 109,540.00 0.00 237,804.97 25,471.02 212,333.95 GRAVEL PITS (407,334.52) 0.00 432,930.00 25,595.48 550,554.65 (524,959.17) TOTAL NON-HIGHWAY FLEET 161,987.50 650,000.00 31,028.89 843,016.39 337,020.67 505,995.72 NON-HIGHWAY FLEET - OPERATIONS 155,177.94 350,000.00 26,853.89 532,031.83 170,587.40 361,444.43 NON-HIGHWAY FLEET - VEHICLES 6,809.56 300,000.00 4,175.00 310,984.56 166,433.27 144,551.29 TOTALS 7,391,496.47 7,825,138.00 0.00 5,972,023.73 21,188,658.20 10,299,249.80 10,889,408.40 2026 ANALYSIS OF HIGHWAY FUNDS Page 6 of 86 2317 "OO" CTH OO (Design) Business 53 - STH 124 20,000.00 7,764.83 27,764.83 9,706.05 18,058.78 14,814.81 32,873.59 2318 "CC" CTH CC (Design) CTH Z - 239th Ave 0.00 589.52 589.52 655.03 (65.51) (65.51) 2545 "R" CTH R (Design) STH 64 - STH 178 (36,627.00) (36,627.00) 240,667.16 (277,294.16) 40,000.00 (237,294.16) 2546 "D" CTH D (Design) CTH O - CTH S West 12,341.18 12,341.18 12,517.70 (176.52) 317,520.00 317,343.48 2654 "MM" CTH MM (Design) CTH X - STH 27 (54,658.88) 10,000.00 (44,658.88) 12,303.75 (56,962.63) 90,000.00 33,037.37 0.00 0.00 2534 "J" CTH J & 50th Avenue Roundabout 20,000.00 18,612.92 38,612.92 23,266.16 15,346.76 15,346.76 2553 "OO" CTH OO Business 53 - STH 124 20,000.00 20,000.00 20,000.00 20,000.00 2655 "R" CTH R STH 64 - STH 178 0.00 380,000.00 380,000.00 105,565.88 274,434.12 450,000.00 580,000.00 1,304,434.12 2656 "CC" CTH CC CTH Z - 239th Ave 0.00 20,369.00 4,065.97 24,434.97 4,517.75 19,917.22 179,258.03 199,175.25 2657 "J" CTH J STH 29 (South) - CTH X 0.00 280,000.00 280,000.00 156,516.77 123,483.23 15,000.00 138,483.23 2658 "SS" CTH SS CTH Q - Barron County 0.00 120,000.00 120,000.00 447.31 119,552.69 85,000.00 204,552.69 2659 "O" CTH O CTH XX - STH 27 0.00 30,000.00 30,000.00 1,704.29 28,295.71 605,000.00 633,295.71 2660 "M" CTH M Front St. - CTH SS 0.00 5,000.00 5,000.00 5,000.00 15,000.00 20,000.00 2661 "OO" CTH OO CTH P - 160th St. 0.00 20,000.00 20,000.00 448,670.35 (428,670.35) 485,000.00 56,329.65 2662 "K" CTH K CTH O North - CTH O South 0.00 30,000.00 30,000.00 1,041.00 28,959.00 95,000.00 123,959.00 0.00 2444 Countywide Safety Action SS4A (49,982.20) 50,000.00 17.80 9,053.77 (9,035.97) (9,035.97) 555 Rut Wedging 20,961.98 20,961.98 20,961.98 20,961.98 666 Pavement Maintenance 0.00 826,899.00 826,899.00 389,452.87 437,446.13 437,446.13 444 Miscellaneous Engineering 31,500.00 50,000.00 81,500.00 4,569.77 76,930.23 76,930.23 888 Miscellaneous Road Projects/Culverts 123,510.71 300,000.00 423,510.71 145,798.06 277,712.65 277,712.65 999 Supervision 0.00 590,000.00 590,000.00 275,563.83 314,436.17 314,436.17 2419 "T" CTH T Corridor Expansion 1,130,416.95 500,000.00 1,630,416.95 39,453.55 1,590,963.40 1,590,963.40 777 Contingency 1,823,172.53 1,823,172.53 1,823,172.53 1,823,172.53 Projects Under Review for Closing With State 5,227.04 5,227.04 5,227.04 5,227.04 TOTALS 3,065,862.31 3,212,268.00 31,033.24 6,309,163.55 1,881,471.05 4,427,692.50 1,750,000.00 1,221,592.84 0.00 7,399,285.34 Fed/State Aid Anticipated Other Anticipated Balance Including Anticipated Revenues 2026 HIGHWAY CONSTRUCTION Job No. Description 1/1/2026 Appropriations Transfer Total Available Expenditures YTD Balance 07/04/26 Bonding Anticipated Page 7 of 86 Expenditures Balance Fed/State Aid Other Revenues YTD 7/4/2026 Anticipated Anticipated 2364 "H" Design "H" Little Otter Creek Bridge P09052 32,515.08 32,515.08 1,573.87 30,941.21 30,941.21 2366 "Q" Design CTH "Q" Tilden Creek Bridge (34,391.25) (34,391.25) (34,391.25) (34,391.25) 2468 "K" Design CTH "K" Yellow River Bridge 13,566.78 40,036.63 53,603.41 50,045.79 3,557.62 36,527.40 40,085.02 2469 "Y" Design "Y" Bridge over Chippewa River B09123 32,613.23 118,385.52 150,998.75 148,055.47 2,943.28 40,424.31 43,367.59 2574 "O" Design "O" Bridge over Yellow River B09382 46,077.14 4,494.45 50,571.59 5,618.06 44,953.53 180,051.40 225,004.93 2577 "S" Design "S" Yellow River Bridge B09009 (3,320.98) (3,320.98) 163.06 (3,484.04) 341,200.00 337,715.96 2576 "MM" Design "MM" Hay Creek Bridge P09068 (1,776.61) (1,776.61) (1,776.61) 171,600.00 169,823.39 2578 "X" Design "X" Elk Creek Bridge B09372 (951.23) (951.23) (951.23) 168,900.00 167,948.77 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2679 "Y" "Y" Chippewa River Bridge B09123 - Bridge Rehab. 786,560.00 786,560.00 786,560.00 3,144,240.00 3,930,800.00 2680 "H" "H" Little Otter Creek Bridge P09052 149,912.00 149,912.00 149,912.00 597,648.00 747,560.00 0.00 0.00 2575 "M" CTH "M" Bridge Replacement B-09-003 1,662,173.12 500,000.00 2,162,173.12 5,330.90 2,156,842.22 2,156,842.22 001 Miscellaneous Bridge 648,142.96 180,000.00 828,142.96 54,964.76 773,178.20 773,178.20 Total Misc. Repairs Expenditures YTD 54,964.76 773,178.20 0.00 0.00 773,178.20 Projects Under Review for Closing With State 6,829.07 6,829.07 0.02 6,829.05 6,829.05 TOTALS 2,401,477.31 1,616,472.00 162,916.60 4,180,865.91 265,751.93 3,915,113.98 4,680,591.11 0.00 6,438,862.87 2026 HIGHWAY BRIDGE CONSTRUCTION Job No. Description 1/1/2026 Appropriations Transfers/ Revenues Total Available Balance Including Anticipated Revenues Page 8 of 86 7/4/2026 Year Budgeted Town Road Distance from nearest intersection Location Description Project Cost County Aid Requested Amt. raised by local unit 2026 County Pymts Remaining Balance 2026 Birch Creek 190th St 1 3/4 miles Sec. 6, T32N, R07W Replace 78" x 50' arch pipe 24,560.00$ 12,280.00$ 12,280.00$ 12,280.00$ 2026 Colburn 170th Ave 1 mile from CTH G Sec. 11, T30N, R05W Preliminary Design 2,900.00$ 1,450.00$ 1,450.00$ 1,450.00$ 2026 Cooks Valley 186th Ave 1,760 ft East of 60th St Sec. 1, T30N, R10W Replace and/or Realine 3 culverts 45,000.00$ 22,500.00$ 22,500.00$ 22,500.00$ 2026 Cooks Valley 186th Ave 1,853 ft East of 50th St Sec. 2, T30N, R10W Replace existing culvert 7,000.00$ 3,500.00$ 3,500.00$ 3,500.00$ 2026 Delmar 130th Ave .60 mile East of CTH D Sec. 6, T30N, R05W Installation of heavy rip rap around B-09-120 pier 3,790.00$ 1,895.00$ 1,895.00$ 1,895.00$ -$ 2026 Eagle Point 125th Ave West 927 ft from 150th St Sec. 5, T29N, R08W Replace 3-72" cprc with 3-84" cpcs 8,094.00$ 4,047.00$ 4,047.00$ 4,047.00$ -$ 2026 Eagle Point 125th Ave East 2,400 ft from STH 124 Sec. 5, T29N, R08W Replace 130' x 86" CPMA with structural arch pipe 9,425.00$ 4,712.50$ 4,712.50$ 4,712.50$ -$ 2026 Edson 350th Ave .288 mile N of 50th Ave Sec. 10/11, T28N, R05W Replace 6' x 8' x 45' culvert 15,500.00$ 7,750.00$ 7,750.00$ 7,750.00$ 2026 Edson 30th Ave .10 mile East of 350th St Sec. 23/26, T28N, R05W Replace 9' x 14' x 55' culvert 34,210.00$ 17,105.00$ 17,105.00$ 17,105.00$ 2026 Goetz 120th Ave 600 ft E of 270th St Sec. 4/9, T29N, R06W Replace existing 14' x 9'7" multiplate arch 68,600.00$ 34,300.00$ 34,300.00$ 34,300.00$ -$ -$ -$ -$ -$ -$ TOTALS 219,079.00$ 109,539.50$ 109,539.50$ 10,654.50$ 98,885.00$ Year Budgeted Town Road Distance from nearest intersection Location Description 1/1/26 Balance 2026 County Pymts Remaining Balance 2014/17/19 Lafayette 195th St .6 mi S of CTH X Sec. 7, T28N, R7W Replace existing bridge P-09-040 69,700.65$ 69,700.65$ 2022 Sigel 240th St 1,150 ft S of 40th Ave Sec. 23, T28N,R7W Design Fees to Replace existing Bridge P-09-176 -$ 2023 Bloomer 225th Ave 365 ft E of 83rd St Sec. 17, T31N, R9W Design Fees to Replace existing Bridge P-09-105 1,641.23$ (1,641.23)$ 2023 Bloomer 190th Ave 815 ft W of STH 64 Sec. 33, T31N, R9W Design Fees to Replace existing Bridge P-09-124 (6,544.64)$ 6,544.64$ 2023 Edson 370th St .45 miles N of 25th Ave Sec. 25, T28N, R5W Design Fees to Replace existing Bridge P-09-932 1,595.06$ (1,595.06)$ 2023 Arthur 155th Ave 450 ft East of 250th St Sec. 19, T30N, R6W Replace existing Bridge P-09-119 5,243.45$ 5,243.45$ 2024 Edson 20th Ave .42 miles E of 295th St Sec. 35, T28N, R6W Misc. Costs for Bridge P-09-168 370.85$ (370.85)$ 2025 Colburn 322nd Ave .1 mile N of CTH S Sec. 19, T30N, R5W Replace 48" culvert 5,250.00$ 5,250.00$ 2025 Cooks Valley 148th Ave 980 ft from 70th St & 148th Ave Sec. 25, T30N, R10W Replace culvert 2,250.00$ 2,250.00$ 2025 Edson 330th St 1/4 mile North of 30th Ave Sec. 20/21, T28N, R5W Replace 7' x 11' x 44' culvert 11,750.00$ 9,832.90$ 1,917.10$ 2025 Edson 330th St 1/2 mile South of County V Sec. 16/17, T28N, R5W Replace 48" x 50' culvert 3,275.00$ 2,791.12$ 483.88$ 2025 Sampson 160th St .2 mile North of CTH M Sec. 22, T32N, R8W Replace existing 54" culvert 7,208.45$ 7,208.45$ 2025 Wheaton 65th Ave 300 ft East of 95th St Sec. 04, T28N, R9W Pour concrete under bridge abutment 5,130.00$ 5,130.00$ -$ -$ Miscellaneous Balance 18,457.42$ $ 18,457.42 Fund Balance Usage $ 0.50 TOTALS 128,264.97$ -$ -$ 14,816.52$ 113,448.95$ Total Balance of County Aid Bridges 25,471.02$ 212,333.95$ County Aid Bridges Previous Years County Aid Bridge Page 9 of 86 Category Budgeted Spent Balance % Spent Winter Maintenance $1,500,000 $1,195,494 $304,506 79.70% County Maintenance $2,373,031 $1,394,825 $978,206 58.78% Chippewa County Highway Department Dashboard $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 Winter Maintenance County Maintenance Chippewa County Highway Department Budget Overview Spent Balance Page 10 of 86 Statement of Explanation CTH T Public Hearing Update 1 Highway Commissioner Elstran will update the committee on the Public Hearing held 2 June 24, 2026, on the CTH T project. Page 11 of 86 Statement of Explanation County Construction Project Updates — Shane Birtzer 1 Deputy Highway Commissioner Birtzer will review the status of the 2026 construction 2 projects. This information is available on the Highway Department's website. Page 12 of 86 Page 13 of 86 Disclaimer: This map is a compilation of records as they appear in the Chippewa County Offices affecting the area shown and is to be used only for reference purposes. Enbridge CTH VV Map Printed 07/09/2026 Scale = 1:300' Page 14 of 86 2027 Budget Synopsis – Highway Department Operations – Total Tax Levy (Excluding County Aid Bridges) – 2026 Levy (Excluding County Aid Bridges) $4,615,598 25% of PCR Changes $44,637 2027 Allowable Levy $4,570,961 Total Wage & Benefit Decrease – Decreased wages and benefits are estimated at $178,547, of which the Highway Department will only receive 25% of those decreases in reduced levy dollars. Total Administration – Decreased levy for Administration by $19,637. Administration has a projected revenue of $12,692 from the 1% administrative fees charged to local municipalities. Winter Maintenance and County Maintenance – Put $200,000 of tax levy from County Maintenance into Winter Maintenance to help replenish fund balance for potential cost overruns in 2026. County Aid Bridges - • For the 2027 Budget, there was an increase in the amount for bridge petitions. 2026 Requests $ 109,540 2027 Requests $112,051 Difference $ 2,511 Non-Highway Fleet – • Decreased fleet billings to $65,000 to other departments to more accurately reflect how much we normally received based on a 3-year average of 2024, 2025 and estimated 2026. • Maintained tax levy at $350,000. • Requested sales tax funding of $340,000 as adopted by County Board with CIP Plan & Resolution 17-26. Items for Future Discussions - • Bridge Construction – The Highway Committee has directed staff to continue pursuing 80/20 Federal bridge funding for a $15M Chippewa River Bridge on County Highway M. Once funding is awarded, the County will need to commit at least $3M of funds for the 20% local share. • Road Construction – The planned 2027 CIP road construction projects will result in 19 miles of pavement replacement. Without bonding the mileage drops to 5.5 miles. The County should look for sustainable highway funding levels beyond 2027. In order to achieve a sustainable level of pavement replacement, the County should be paving 20 miles per year. • Road Construction – The County Highway T corridor expansion design process is in ongoing, and construction is planned to start in 2028. • Winter Maintenance – Current funding is inadequate and a severe winter will result in depletion of the fund balance which occurred in 2025. We started 2026 with approximately $400,000 less than in 2025. The County should consider additional levy in this fund to build a safety net in mild/average winters. The price of salt has increased 40.7% over the last 6 years, without increased funding for winter maintenance. Page 15 of 86 $552,221 $0 $191,000 $19,824 $12,692 $775,737 $0 $2,199,330 $2,199,330 $1,700,000 $1,700,000 $0 $1,288,740 $60,000 $1,982,040 $3,800,000 $1,684,100 $8,814,880 $680,000 $4,048,800 $0 $1,015,900 $5,744,700 $225,574 $225,574 $3,449,705 $3,449,705 $58,584 $58,584 $1,269,144 $1,269,144 $149,624 $149,624 $148,816 $148,816 Subtotal $4,220,961 $2,259,330 $191,000 $6,030,840 $3,733,863 $1,269,144 $149,624 $168,640 $12,692 $3,800,000 $2,700,000 $24,536,094 $350,000 $65,000 $10,000 $340,000 $765,000 $112,051 $112,051 TOTAL $4,683,012 $2,259,330 $191,000 $6,030,840 $3,733,863 $1,269,144 $214,624 $168,640 $22,692 $3,800,000 $3,040,000 $25,413,145 TOTALCounty Dept Reimbursement Non-Gov't Reimbursement Other Revenues STP Revenues STH Reimbursement Bonding County Sales Tax City/Vill./Town Reimbursement County Bridge Chippewa County Highway Department 2027 Budget Revenues & Expenditures Records & ReportsEXPENDITURES: REVENUES: County Tax Levy State Aid Transportation Land Acquisition Administration Maintenance CTHS Road Construction CTHS Winter Maintenance CTHS Buildings & Grounds County Aid Bridges Maintenance STHS STH PBM/Winter Readiness Other Local Government Other County Departments Non-Governmental Non-Highway Fleet 7/9/2026 11:59 AM R:\Budget & CIP\Budget\2027\2027 Revenues & Expenditures Page 16 of 86 County of Chippewa* Highway - Budget Summary 2027 DH Requested Budget Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request Grand Total 0 (243,575) 0 (3,095,277) (270,625) 0 701 - Highway 0 (243,575) 0 (3,095,277) (270,625) 0 53111 - Highway Administration 0 (87,872) 0 (295,611) (46,923) 0 Revenue -595,206 (599,503) (614,158) (566,255) (621,558) (585,937) 411100 - General Property Taxes -366,533 (366,533) (382,058) (382,058) (382,058) (362,421) 441000 - Driveway/Utility Permits -37,000 (17,343) (37,000) (19,390) (23,000) (19,824) 472390 - Records & Reports -178,000 (203,103) (180,987) (158,485) (205,000) (191,000) 472400 - Municipal Roads Admin Fee -13,673 (12,524) (14,113) (6,321) (11,500) (12,692) Expense 595,206 511,631 614,158 270,644 574,635 585,937 512000 - Wages 249,791 223,541 262,321 115,066 235,600 243,526 512200 - Overtime - Hwy 0 18 0 32 35 0 513200 - PTO 25,900 28,460 26,000 12,122 29,500 35,000 513300 - Longevity 500 500 0 0 0 1,500 513400 - Holiday 11,900 10,776 12,300 3,541 12,100 12,500 513500 - Compensatory Pay 100 0 100 0 100 100 513600 - Accrual Pay Out Lump Sum 1,000 23,331 1,000 0 0 0 513800 - Others 1,500 0 1,200 0 500 1,000 514101 - Per Diem/Mileage - Committee 2,800 2,515 3,800 1,126 3,500 2,900 514900 - Medicare 5,100 3,501 5,100 1,831 4,800 3,944 515000 - Fringe Benefits 250 195 275 74 250 275 515100 - Social Security 25,000 16,021 25,000 7,827 25,200 25,000 515200 - Retirement-Employer's Share 21,935 16,733 22,825 9,313 20,600 18,432 515400 - Health Insurance Benefit 100,896 82,048 106,776 41,242 94,800 83,904 515500 - Life Insurance 100 60 100 57 90 100 515600 - Worker's Compensation 11,047 8,445 11,495 4,527 10,500 11,124 515800 - Unemployment Compensation 0 0 0 0 100 0 515900 - Disability Insurance 1,700 803 1,314 272 1,200 2,060 521300 - Accounting & Auditing Services 17,800 16,903 18,000 11,690 17,800 18,700 Page 17 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 521400 - Data Processing Services 3,000 1,001 3,000 1,559 2,300 2,500 522300 - Cell Phone Costs 660 590 660 275 660 660 522500 - Telephone 1,700 1,541 1,700 972 1,600 1,700 531000 - Office Supplies 7,527 6,678 8,592 742 8,500 9,800 531100 - Postage 1,200 1,098 1,300 544 1,250 1,512 531200 - Copies/printing 4,200 4,181 4,400 843 4,200 5,500 531500 - Maintenance/Service Agreements 53,800 27,472 56,100 48,459 60,000 60,700 532500 - Registration Fees & Tuition 5,200 3,985 5,200 3,595 5,500 5,500 532900 - Subscriptions 3,500 1,452 2,500 774 2,000 3,000 533501 - Meals 500 321 500 0 550 500 533600 - Lodging 4,500 2,243 4,500 1,694 3,500 4,500 553400 - Machinery 8,600 3,448 4,600 2,468 3,800 4,500 554100 - Provision For Depreciation 500 0 500 0 100 500 595300 - Buildings & Grounds Allocation 23,000 23,768 23,000 0 24,000 25,000 Page 18 of 86 County of Chippewa* Highway - Budget Detail 2027 DH Requested Budget Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total Grand Total 0 0 701 - Highway 0 0 38 - Highway 0 0 53111 - Highway Administration 0 0 411100 - General Property Taxes (362,421) (362,421) 2027 Requested Tax Levy 701.38.53111.411100 (362,421) (362,421) 441000 - Driveway/Utility Permits (19,824) (19,824) Driveway/Utility Permits Issued 701.38.53111.441000 (19,824) (19,824) 472390 - Records & Reports (191,000) (191,000) Admin. Fee Reimbursement from Customers 701.38.53111.472390 (191,000) (191,000) 472400 - Municipal Roads Admin Fee (12,692) (12,692) 1% Admin. Fee Reimbursement from Municipal Customers 701.38.53111.472400 (12,692) (12,692) 512000 - Wages 243,526 243,526 Per PBB Report 701.38.53111.512000 243,526 243,526 513200 - PTO 35,000 35,000 Estimated PTO Usage by Admin. Staff 701.38.53111.513200 35,000 35,000 513300 - Longevity 1,500 1,500 Estimated Longevity Payment to Admin. Staff 701.38.53111.513300 1,500 1,500 513400 - Holiday 12,500 12,500 Estimated Holiday Usage by Admin. Staff 701.38.53111.513400 12,500 12,500 513500 - Compensatory Pay 100 100 Estimated Comp. Time Usage by Admin. Staff 701.38.53111.513500 100 100 513800 - Others 1,000 1,000 Estimated Funeral Leave Pay/ Health Incentives for Staff 701.38.53111.513800 1,000 1,000 514101 - Per Diem/Mileage - Committee 2,900 2,900 Page 19 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total Highway Committee Per Diems and Mileage Reimbursement 701.38.53111.514101 2,900 2,900 514900 - Medicare 3,944 3,944 Per PBB Report Estimated for Admin. Staff 701.38.53111.514900 3,944 3,944 515000 - Fringe Benefits 275 275 Per PBB Report Estimated for Admin. Staff 701.38.53111.515000 275 275 515100 - Social Security 25,000 25,000 Per PBB Report Estimated for Admin. Staff 701.38.53111.515100 25,000 25,000 515200 - Retirement-Employer's Share 18,432 18,432 Per PBB Report Estimated for Admin. Staff 701.38.53111.515200 18,432 18,432 515400 - Health Insurance Benefit 83,904 83,904 Per PBB Report Estimated for Admin. Staff 701.38.53111.515400 83,904 83,904 515500 - Life Insurance 100 100 Per PBB Report Estimated for Admin. Staff 701.38.53111.515500 100 100 515600 - Worker's Compensation 11,124 11,124 Per PBB Report Estimated for Admin. Staff 701.38.53111.515600 11,124 11,124 515900 - Disability Insurance 2,060 2,060 Per PBB Report Estimated for Admin. Staff 701.38.53111.515900 2,060 2,060 521300 - Accounting & Auditing Services 18,700 18,700 Closing of the Highway Books and Auditing by the External Auditors (CLA) 701.38.53111.521300 18,700 18,700 521400 - Data Processing Services 2,500 2,500 Phone Costs for Ipads for Time keeping 701.38.53111.521400 2,500 2,500 522300 - Cell Phone Costs 660 660 Estimated Cell Phone Allowance for Admin. Staff 701.38.53111.522300 660 660 522500 - Telephone 1,700 1,700 Estimated Telephone Costs for Staff 701.38.53111.522500 1,700 1,700 531000 - Office Supplies 9,800 9,800 Office Supplies for Staff 701.38.53111.531000 9,800 9,800 531100 - Postage 1,512 1,512 Postage for outgoing mail 701.38.53111.531100 1,512 1,512 531200 - Copies/printing 5,500 5,500 Print Management Charges for Staff 701.38.53111.531200 5,500 5,500 Page 20 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 531500 - Maintenance/Service Agreements 60,700 60,700 Allocation of Springbrook & ACB Maintenance Fees 701.38.53111.531500 38,063 38,063 AWS Scale Maintenance 701.38.53111.531500 6,135 6,135 Citrix 701.38.53111.531500 300 300 Others 701.38.53111.531500 1,249 1,249 RT Vision E-time 701.38.53111.531500 10,300 10,300 RT Vision Permits 701.38.53111.531500 3,183 3,183 Visix 701.38.53111.531500 1,470 1,470 532500 - Registration Fees & Tuition 5,500 5,500 Meetings and Trainings for Highway Committee and Admin. Staff 701.38.53111.532500 5,500 5,500 532900 - Subscriptions 3,000 3,000 Subscriptions for Trade Publications 701.38.53111.532900 3,000 3,000 533501 - Meals 500 500 Meals for meetings at Trainings for the Highway Committee and Admin. Staff 701.38.53111.533501 500 500 533600 - Lodging 4,500 4,500 Lodging for meetings and trainings for the Highway Committee and Admin. Staff 701.38.53111.533600 4,500 4,500 553400 - Machinery 4,500 4,500 Admin. Staff Vehicle Costs 701.38.53111.553400 4,500 4,500 554100 - Provision For Depreciation 500 500 Depreciation for Admin. Staff Equipment 701.38.53111.554100 500 500 595300 - Buildings & Grounds Allocation 25,000 25,000 Allocation of Building and Grounds Cost Pool at Year End 701.38.53111.595300 25,000 25,000 Page 21 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53112 - Safety Management 0 8,250 0 (50) (50) 0 Revenue -30,000 (30,000) (38,300) (38,300) (38,300) (38,300) 411100 - General Property Taxes -30,000 (30,000) (38,300) (38,300) (38,300) (38,300) Expense 30,000 38,250 38,300 38,250 38,250 38,300 521200 - Contracted Services 30,000 38,250 38,300 38,250 38,250 38,300 Page 22 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 53112 - Safety Management 0 0 411100 - General Property Taxes (38,300) (38,300) 2027 Requested Tax Levy 701.38.53112.411100 (38,300) (38,300) 521200 - Contracted Services 38,300 38,300 45% of Keeping Safety Simple contract 701.38.53112.521200 38,300 38,300 Page 23 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53119 - Engineering Technician 0 (29,500) 0 (29,500) (29,500) 0 Revenue -29,500 (29,500) (29,500) (29,500) (29,500) (29,500) 411100 - General Property Taxes -29,500 (29,500) (29,500) (29,500) (29,500) (29,500) Expense 29,500 0 29,500 0 0 29,500 512000 - Wages 14,000 0 14,000 0 0 15,000 513000 - Employees Benefits 10,780 0 11,312 0 0 9,930 537000 - Materials 100 0 100 0 0 100 553400 - Machinery 4,620 0 4,088 0 0 4,470 Page 24 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 53119 - Engineering Technician 0 0 411100 - General Property Taxes (29,500) (29,500) 2027 Requested Tax Levy 701.38.53119.411100 (29,500) (29,500) 512000 - Wages 15,000 15,000 Per PBB Report 701.38.53119.512000 15,000 15,000 513000 - Employees Benefits 9,930 9,930 Fringe Benefit Cost Pool 701.38.53119.513000 9,930 9,930 537000 - Materials 100 100 Estimated Materials Usage 701.38.53119.537000 100 100 553400 - Machinery 4,470 4,470 Estimated Equipment Usage 701.38.53119.553400 4,470 4,470 Page 25 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53182 - County Aid Bridges 0 97,476 0 (72,208) 25,460 0 Revenue -179,179 (79,179) (109,540) (109,540) (109,540) (112,051) 411100 - General Property Taxes -79,179 (79,179) (109,540) (109,540) (109,540) (112,051) 493000 - Fund Balance Applied -100,000 0 0 0 0 0 Expense 179,179 176,655 109,540 37,332 135,000 112,051 537000 - Materials 179,179 176,655 109,540 37,332 135,000 112,051 Page 26 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 53182 - County Aid Bridges 0 0 411100 - General Property Taxes (112,051) (112,051) 2027 Request for County Bridge Aid from Towns for Bridge and Culvert Maintenance & Replacement 701.38.53182.411100 (112,051) (112,051) 537000 - Materials 112,051 112,051 Bloomer - 205th Ave. .31 miles East of STH 40 Replace existing bridge P-09-0107 701.38.53182.537000 11,500 11,500 Bloomer - 80th St.. .80 miles North of STH 64 Replace 36" culvert 701.38.53182.537000 6,000 6,000 Colburn - 320th St. .10 mile North of 130th Ave. Replace 2 48" culverts 701.38.53182.537000 10,000 10,000 Howard - 75th Ave. 300 ft East of 40th St. Replace existing 36" x 40' culvert 701.38.53182.537000 3,500 3,500 Lafayette - 210th St. 1,000 ft South of 20th Ave. Replace existing culverts 2 - 60" x 44' 701.38.53182.537000 13,400 13,400 Sigel - 250th St. .20 miles South on 250th St off CTH MM Replace existing culvert with 36" x 50' Arch Culvert701.38.53182.537000 4,275 4,275 Sigel - 250th St. & 50th Ave. 250th St and 50th Ave. Replace existing culvert with 54" x 80' Arch Culvert 701.38.53182.537000 8,450 8,450 Tilden - 100th St. 2,700 ft South of 100th Ave. Replace culvert 701.38.53182.537000 11,865 11,865 Tilden - 100th St. 600 ft South of 100th Ave. Replace culvert 701.38.53182.537000 13,766 13,766 Tilden - 120th Ave. 2,650 ft West of CTH F Replace culvert 701.38.53182.537000 11,980 11,980 Tilden - 70th St. 1,620 ft North of CTH N Replace 36" culvert 701.38.53182.537000 6,915 6,915 Woodmohr - 130th St. 200 ft North of CTH SS Replace 5 ft squashed culvert 701.38.53182.537000 10,400 10,400 Page 27 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53191 - Other Admin. & Supervision 0 0 0 0 0 0 Revenue -155,047 (131,713) (167,087) (65,008) (127,000) (157,736) 472310 - Maintenance S.T.H.S -155,047 (131,713) (167,087) (65,008) (127,000) (157,736) Expense 155,047 131,713 167,087 65,008 127,000 157,736 512000 - Wages 81,439 65,930 85,557 33,806 67,000 86,845 513000 - Employees Benefits 62,708 52,976 69,130 24,665 46,833 57,491 537000 - Materials 1,900 1,260 1,400 630 1,500 1,400 553400 - Machinery 9,000 11,548 11,000 5,907 11,667 12,000 Page 28 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 53191 - Other Admin. & Supervision 0 0 472310 - Maintenance S.T.H.S (157,736) (157,736) 100% of Patrol Superintendent paid by WisDOT 701.38.53191.472310 (157,736) (157,736) 512000 - Wages 86,845 86,845 Per PBB Report 701.38.53191.512000 86,845 86,845 513000 - Employees Benefits 57,491 57,491 Fringe Benefit Cost Pool 701.38.53191.513000 57,491 57,491 537000 - Materials 1,400 1,400 Estimated Material Usage 701.38.53191.537000 1,400 1,400 553400 - Machinery 12,000 12,000 Estimated Equipment Usage 701.38.53191.553400 12,000 12,000 Page 29 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53192 - Radio Expense 0 (21,993) 0 15,856 38,440 0 Revenue -23,000 (23,000) (13,000) (13,000) (13,000) (36,000) 411100 - General Property Taxes -23,000 (23,000) (13,000) (13,000) (13,000) (36,000) Expense 23,000 1,007 13,000 28,856 51,440 36,000 512000 - Wages 200 0 200 129 200 200 513000 - Employees Benefits 154 0 162 104 140 132 524000 - Repair And Maintenance 22,546 1,007 12,438 19,082 28,100 12,468 537000 - Materials 100 0 200 9,542 23,000 23,200 Page 30 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 53192 - Radio Expense 0 0 411100 - General Property Taxes (36,000) (36,000) 2027 Requested Tax Levy 701.38.53192.411100 (36,000) (36,000) 512000 - Wages 200 200 Per PBB Report 701.38.53192.512000 200 200 513000 - Employees Benefits 132 132 Fringe Benefit Cost Pool 701.38.53192.513000 132 132 524000 - Repair And Maintenance 12,468 12,468 Miscellaneous Repairs and Upgrades of Radios 701.38.53192.524000 12,468 12,468 537000 - Materials 23,200 23,200 Estimated Monthly GPS charges from Precise 701.38.53192.537000 23,200 23,200 Page 31 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53193 - General Public Liability 0 (6,652) 0 (84,000) 0 0 Revenue -82,000 (82,000) (84,000) (84,000) (84,000) (86,000) 411100 - General Property Taxes -82,000 (82,000) (84,000) (84,000) (84,000) (86,000) Expense 82,000 75,348 84,000 0 84,000 86,000 551900 - Insurance Allocation 82,000 75,348 84,000 0 84,000 86,000 Page 32 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 53193 - General Public Liability 0 0 411100 - General Property Taxes (86,000) (86,000) 2027 Requested Tax Levy 701.38.53193.411100 (86,000) (86,000) 551900 - Insurance Allocation 86,000 86,000 Estimated allocation for Property and Liability Insurance 701.38.53193.551900 86,000 86,000 Page 33 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53211 - Employee Taxes & Benefits 0 167,393 0 34,997 250,000 0 Expense 0 167,393 0 34,997 250,000 0 512000 - Wages 0 11,510 0 5,210 11,600 0 513200 - PTO 372,000 396,105 410,000 145,775 400,200 410,000 513300 - Longevity 9,500 9,000 13,500 13,500 13,500 9,500 513400 - Holiday 147,500 161,934 160,500 50,458 163,900 167,700 513600 - Accrual Pay Out Lump Sum 53,500 26,942 51,500 32,561 43,000 30,000 513800 - Others 15,000 11,063 16,000 3,765 14,600 14,000 514900 - Medicare 72,800 66,147 80,385 31,772 65,300 70,300 515100 - Social Security 274,957 282,294 287,200 135,881 280,000 294,700 515200 - Retirement-Employer's Share 334,976 319,014 353,917 162,086 329,500 353,094 515400 - Health Insurance Benefit 1,520,520 1,390,252 1,649,472 863,903 1,425,000 1,569,792 515500 - Life Insurance 1,700 1,847 2,100 758 2,000 2,000 515600 - Worker's Compensation 168,693 164,604 178,231 80,295 166,700 175,976 515800 - Unemployment Compensation 15,000 9,610 17,000 3,280 10,000 15,000 515900 - Disability Insurance 27,585 14,917 19,061 4,184 15,600 31,047 516000 - Jury Duty 200 96 200 593 750 200 519500 - Other Post Employment Benefits 17,174 (6,897) 41,652 0 12,000 (221,730) 519600 - WRS Asset Adjustment 207,000 175,978 295,000 0 129,122 (39,969) 519700 - Emp Tax & Ben-St Life Ins OPEB 0 (1,688) 0 0 0 0 522300 - Cell Phone Costs 9,500 9,330 9,500 3,820 9,500 9,500 533501 - Meals 300 100 300 13 225 300 534600 - Uniforms 35,000 39,664 37,000 25,009 40,600 45,000 591000 - Cost Pool Allocation -3,282,905 (2,914,430) (3,622,518) (1,527,864) (2,883,097) (2,936,410) Page 34 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 53211 - Employee Taxes & Benefits 0 0 513200 - PTO 410,000 410,000 Per PBB Report 701.38.53211.513200 410,000 410,000 513300 - Longevity 9,500 9,500 Per PBB Report 701.38.53211.513300 9,500 9,500 513400 - Holiday 167,700 167,700 Per PBB Report 701.38.53211.513400 167,700 167,700 513600 - Accrual Pay Out Lump Sum 30,000 30,000 Per PBB Report 701.38.53211.513600 30,000 30,000 513800 - Others 14,000 14,000 Per PBB Report 701.38.53211.513800 14,000 14,000 514900 - Medicare 70,300 70,300 Per PBB Report 701.38.53211.514900 70,300 70,300 515100 - Social Security 294,700 294,700 Per PBB Report 701.38.53211.515100 294,700 294,700 515200 - Retirement-Employer's Share 353,094 353,094 Per PBB Report 701.38.53211.515200 353,094 353,094 515400 - Health Insurance Benefit 1,569,792 1,569,792 Per PBB Report 701.38.53211.515400 1,569,792 1,569,792 515500 - Life Insurance 2,000 2,000 Per PBB Report 701.38.53211.515500 2,000 2,000 515600 - Worker's Compensation 175,976 175,976 Per PBB Report 701.38.53211.515600 175,976 175,976 515800 - Unemployment Compensation 15,000 15,000 Per PBB Report 701.38.53211.515800 15,000 15,000 515900 - Disability Insurance 31,047 31,047 Per PBB Report 701.38.53211.515900 31,047 31,047 516000 - Jury Duty 200 200 Per PBB Report 701.38.53211.516000 200 200 519500 - Other Post Employment Benefits (221,730) (221,730) Estimated Year End Adjustment 701.38.53211.519500 (221,730) (221,730) Page 35 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 519600 - WRS Asset Adjustment (39,969) (39,969) Estimated Year End Adjustment 701.38.53211.519600 (39,969) (39,969) 522300 - Cell Phone Costs 9,500 9,500 Estimated Cell Phone Allowance for Staff 701.38.53211.522300 9,500 9,500 533501 - Meals 300 300 Estimated Meals for Staff at Meetings and Trainings 701.38.53211.533501 300 300 534600 - Uniforms 45,000 45,000 Estimated Cost of Uniforms for Staff 701.38.53211.534600 45,000 45,000 591000 - Cost Pool Allocation (2,936,410) (2,936,410) Fringe Benefit Cost Pool Allocation 701.38.53211.591000 (2,936,410) (2,936,410) Page 36 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53212 - Comp Time 0 0 0 (2,337) 0 0 Expense 0 0 0 (2,337) 0 0 512000 - Wages 0 0 0 (2,337) 0 0 Page 37 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53220 - Small Tools 0 0 0 (2,604) 0 0 Expense 0 0 0 (2,604) 0 0 512000 - Wages 11,000 11,700 15,000 5,061 13,000 15,000 513000 - Employees Benefits 8,470 9,405 12,120 3,803 9,087 9,930 537000 - Materials 63,500 50,244 58,500 35,121 57,413 62,000 538100 - Shop Overhead 800 897 600 0 500 800 553400 - Machinery 2,400 16,201 3,800 0 14,100 4,000 592000 - Field Small Tools -86,170 (88,448) (90,020) (46,588) (94,100) (91,730) Page 38 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 53220 - Small Tools 0 0 512000 - Wages 15,000 15,000 Per PBB Report 701.38.53220.512000 15,000 15,000 513000 - Employees Benefits 9,930 9,930 Fringe Benefit Cost Pool 701.38.53220.513000 9,930 9,930 537000 - Materials 62,000 62,000 Estimated Materials Usage 701.38.53220.537000 62,000 62,000 538100 - Shop Overhead 800 800 Estimated Shop Overhead 701.38.53220.538100 800 800 553400 - Machinery 4,000 4,000 Estimated Equipment Usage 701.38.53220.553400 4,000 4,000 592000 - Field Small Tools (91,730) (91,730) Estimated Cost Pool Allocation 701.38.53220.592000 (91,730) (91,730) Page 39 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53230 - Shop Operation 0 0 0 194,369 0 0 Expense 0 0 0 194,369 0 0 512000 - Wages 198,500 194,881 201,400 91,826 199,000 208,500 512200 - Overtime - Hwy 2,000 1,105 1,000 1,032 1,300 1,200 513000 - Employees Benefits 154,385 156,430 163,539 68,878 140,010 138,821 531500 - Maintenance/Service Agreements 8,600 10,865 13,000 8,979 12,000 13,000 535000 - Shop Supplies 71,000 52,252 60,000 25,994 65,800 60,000 537000 - Materials 3,200 1,044 3,200 1,300 1,800 2,500 538100 - Shop Overhead 105,000 114,696 105,000 0 127,240 110,000 538200 - Inventory Adjustment 5,500 40,665 8,000 (283) 10,500 10,000 539000 - Other Supplies & Expenses 15,500 21,567 22,000 5,491 22,300 23,000 539100 - Supply Discount -400 (177) (300) (111) (250) (250) 553400 - Machinery 43,400 41,990 43,400 0 43,800 44,500 554100 - Provision For Depreciation 11,000 8,626 12,000 2,113 10,200 10,000 590000 - Cost Pool & Revenue Closing En -609,685 (648,703) (624,239) (3,340) (625,000) (610,271) 591000 - Cost Pool Allocation 0 15,328 0 0 3,000 0 593000 - Cost Pool Allocation - Shop Se -8,000 (10,570) (8,000) (7,509) (11,700) (11,000) Page 40 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 53230 - Shop Operation 0 0 512000 - Wages 208,500 208,500 Per PBB Report 701.38.53230.512000 208,500 208,500 512200 - Overtime - Hwy 1,200 1,200 Per PBB Report 701.38.53230.512200 1,200 1,200 513000 - Employees Benefits 138,821 138,821 Fringe Benefit Cost Pool 701.38.53230.513000 138,821 138,821 531500 - Maintenance/Service Agreements 13,000 13,000 Estimated Maintenance/Service Agreements for Various Shop Software 701.38.53230.531500 13,000 13,000 535000 - Shop Supplies 60,000 60,000 Estimated Shop Supplies Usage 701.38.53230.535000 60,000 60,000 537000 - Materials 2,500 2,500 Estimated Materials Usage 701.38.53230.537000 2,500 2,500 538100 - Shop Overhead 110,000 110,000 Estimated Shop Overhead 701.38.53230.538100 110,000 110,000 538200 - Inventory Adjustment 10,000 10,000 Estimated Inventory Adjustment for Shop Items 701.38.53230.538200 10,000 10,000 539000 - Other Supplies & Expenses 23,000 23,000 Estimated Other Shop Supplies and Expenses 701.38.53230.539000 23,000 23,000 539100 - Supply Discount (250) (250) Estimated Supply Discounts 701.38.53230.539100 (250) (250) 553400 - Machinery 44,500 44,500 Estimated Equipment Usage 701.38.53230.553400 44,500 44,500 554100 - Provision For Depreciation 10,000 10,000 Estimated Depreciation 701.38.53230.554100 10,000 10,000 590000 - Cost Pool & Revenue Closing En (610,271) (610,271) Estimated Cost Pool Allocation 701.38.53230.590000 (610,271) (610,271) 593000 - Cost Pool Allocation - Shop Se (11,000) (11,000) Estimated Cost Pool Allocation 701.38.53230.593000 (11,000) (11,000) Page 41 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53239 - Fuel Handling 0 0 0 (12,434) 20,000 0 Expense 0 0 0 (12,434) 20,000 0 512000 - Wages 38,200 36,221 38,200 16,324 37,500 39,400 512200 - Overtime - Hwy 200 89 200 114 100 200 513000 - Employees Benefits 29,568 29,105 31,027 11,770 26,282 26,215 537000 - Materials 14,000 14,002 14,000 3,330 38,000 16,000 553400 - Machinery 12,000 6,550 10,000 0 8,500 7,500 554100 - Provision For Depreciation 16,300 14,668 16,300 3,603 15,300 15,500 591000 - Cost Pool Allocation -110,268 (100,636) (109,727) (47,575) (105,682) (104,815) Page 42 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 53239 - Fuel Handling 0 0 512000 - Wages 39,400 39,400 Per PBB Report 701.38.53239.512000 39,400 39,400 512200 - Overtime - Hwy 200 200 Per PBB Report 701.38.53239.512200 200 200 513000 - Employees Benefits 26,215 26,215 Fringe Benefit Cost Pool 701.38.53239.513000 26,215 26,215 537000 - Materials 16,000 16,000 Estimated Materials Usage 701.38.53239.537000 16,000 16,000 553400 - Machinery 7,500 7,500 Estimated Equipment Usage 701.38.53239.553400 7,500 7,500 554100 - Provision For Depreciation 15,500 15,500 Estimated Depreciation 701.38.53239.554100 15,500 15,500 591000 - Cost Pool Allocation (104,815) (104,815) Estimated Cost Pool Allocation 701.38.53239.591000 (104,815) (104,815) Page 43 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53240 - Machinery Operation 0 (807,242) 0 (630,992) (514,151) 0 Revenue -55,824 (58,643) (57,110) (77,371) (59,371) (58,584) 483100 - Gain Or Loss On Dispositon Of 0 0 0 (18,000) 0 0 489000 - Sundry Department Revenues -55,824 (58,643) (57,110) (59,371) (59,371) (58,584) Expense 55,824 (748,599) 57,110 (553,621) (454,780) 58,584 512000 - Wages 325,000 291,734 330,000 195,420 293,700 328,000 512200 - Overtime - Hwy 8,000 3,579 7,000 3,395 5,900 5,000 513000 - Employees Benefits 256,410 311,759 272,296 147,640 209,420 220,446 535100 - Fuel 790,000 560,268 750,000 394,000 610,000 725,000 535200 - Oil, Grease & Antifreeze 35,000 32,469 37,000 21,107 35,000 36,000 535300 - Machinery & Equipment Parts 740,000 644,027 730,000 387,251 675,000 710,000 535400 - Paint Supplies 1,500 1,372 1,500 682 1,200 1,600 535500 - Tires & Batteries 115,000 78,577 105,000 51,188 87,000 100,000 535600 - Sundry Expenditures 95,000 88,861 91,000 190 89,000 93,000 538100 - Shop Overhead 452,000 542,879 480,000 0 505,000 520,000 553400 - Machinery 7,500 8,756 9,500 3,173 9,000 10,500 554100 - Provision For Depreciation 840,000 907,169 820,000 422,972 825,000 875,000 591000 - Cost Pool Allocation -3,609,586 (4,220,050) (3,576,186) (2,180,638) (3,800,000) (3,565,962) Page 44 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 53240 - Machinery Operation 0 0 489000 - Sundry Department Revenues (58,584) (58,584) Estimated Winter Readiness Revenues from WisDOT 701.38.53240.489000 (58,584) (58,584) 512000 - Wages 328,000 328,000 Per PBB Report 701.38.53240.512000 328,000 328,000 512200 - Overtime - Hwy 5,000 5,000 Per PBB Report 701.38.53240.512200 5,000 5,000 513000 - Employees Benefits 220,446 220,446 Fringe Benefit Cost Pool 701.38.53240.513000 220,446 220,446 535100 - Fuel 725,000 725,000 Estimated Fuel Costs for Equipment 701.38.53240.535100 725,000 725,000 535200 - Oil, Grease & Antifreeze 36,000 36,000 Estimated Oil, Grease and Antifreeze Cost for Equipment 701.38.53240.535200 36,000 36,000 535300 - Machinery & Equipment Parts 710,000 710,000 Estimated Parts for Equipment Repairs 701.38.53240.535300 710,000 710,000 535400 - Paint Supplies 1,600 1,600 Estimated Paint Supplies for Equipment 701.38.53240.535400 1,600 1,600 535500 - Tires & Batteries 100,000 100,000 Estimated Tire and Batteries Cost for Equipment 701.38.53240.535500 100,000 100,000 535600 - Sundry Expenditures 93,000 93,000 Estimated Insurance Allocated Costs for Equipment 701.38.53240.535600 93,000 93,000 538100 - Shop Overhead 520,000 520,000 Estimated Shop Overhead 701.38.53240.538100 520,000 520,000 553400 - Machinery 10,500 10,500 Estimated Equipment Usage 701.38.53240.553400 10,500 10,500 554100 - Provision For Depreciation 875,000 875,000 Estimated Depreciation 701.38.53240.554100 875,000 875,000 591000 - Cost Pool Allocation (3,565,962) (3,565,962) Estimated Cost Pool Allocation 701.38.53240.591000 (3,565,962) (3,565,962) Page 45 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53250 - Pit & Quarry Operation 0 188,432 0 (14,143) 0 0 Expense 0 188,432 0 (14,143) 0 0 512000 - Wages 90,000 62,945 80,000 25,699 65,400 78,000 512200 - Overtime - Hwy 8,000 3,886 8,000 3,825 5,000 5,500 513000 - Employees Benefits 75,460 50,006 71,104 19,623 49,210 55,277 522600 - Electric 1,700 2,014 1,800 1,063 2,100 2,500 522900 - Miscellaneous Utilities 1,000 825 800 300 900 1,000 531500 - Maintenance/Service Agreements 3,600 3,588 3,600 0 3,600 3,600 536000 - Misc Services 1,000 0 500 0 100 500 536200 - Small Tool Allowance 2,200 1,851 2,200 786 1,900 2,100 537000 - Materials 200,000 118,116 180,000 136,199 122,000 180,000 553400 - Machinery 470,000 446,034 480,000 135,544 445,000 480,000 591000 - Cost Pool Allocation -852,960 (500,834) (828,004) (337,183) (695,210) (808,477) Page 46 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 53250 - Pit & Quarry Operation 0 0 512000 - Wages 78,000 78,000 Per PBB Report 701.38.53250.512000 78,000 78,000 512200 - Overtime - Hwy 5,500 5,500 Per PBB Report 701.38.53250.512200 5,500 5,500 513000 - Employees Benefits 55,277 55,277 Fringe Benefit Cost Pool 701.38.53250.513000 55,277 55,277 522600 - Electric 2,500 2,500 Estimated Electric Costs 701.38.53250.522600 2,500 2,500 522900 - Miscellaneous Utilities 1,000 1,000 Estimated Miscellaneous Utilities Cost 701.38.53250.522900 1,000 1,000 531500 - Maintenance/Service Agreements 3,600 3,600 Estimated Maintenance/Service Agreement with Drone Deploy 701.38.53250.531500 3,600 3,600 536000 - Misc Services 500 500 Estimated Miscellaneous Service Costs 701.38.53250.536000 500 500 536200 - Small Tool Allowance 2,100 2,100 Estimated Small Tool Allowance 701.38.53250.536200 2,100 2,100 537000 - Materials 180,000 180,000 Estimated Materials Cost 701.38.53250.537000 180,000 180,000 553400 - Machinery 480,000 480,000 Estimated Equipment Usage 701.38.53250.553400 480,000 480,000 591000 - Cost Pool Allocation (808,477) (808,477) Estimated Cost Pool Allocation 701.38.53250.591000 (808,477) (808,477) Page 47 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53255 - Brine Operations 0 0 0 (23,923) 0 0 Expense 0 0 0 (23,923) 0 0 512000 - Wages 2,100 2,837 2,400 1,599 3,000 3,200 513000 - Employees Benefits 1,617 2,255 1,939 1,204 2,097 2,118 522100 - Sewer & Water 700 675 700 511 850 900 522900 - Miscellaneous Utilities 850 602 850 367 700 850 537000 - Materials 1,100 1,394 500 494 800 1,000 553400 - Machinery 2,100 2,873 1,900 1,377 2,500 2,500 554100 - Provision For Depreciation 8,665 8,664 8,665 2,166 8,665 8,665 591000 - Cost Pool Allocation -17,132 (19,301) (16,954) (31,641) (18,612) (19,233) Page 48 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 53255 - Brine Operations 0 0 512000 - Wages 3,200 3,200 Per PBB Report 701.38.53255.512000 3,200 3,200 513000 - Employees Benefits 2,118 2,118 Fringe Benefit Cost Pool 701.38.53255.513000 2,118 2,118 522100 - Sewer & Water 900 900 Estimated Water Charges for Brine 701.38.53255.522100 900 900 522900 - Miscellaneous Utilities 850 850 Estimated Gas Charges for Brine Building 701.38.53255.522900 850 850 537000 - Materials 1,000 1,000 Estimated Materials Costs 701.38.53255.537000 1,000 1,000 553400 - Machinery 2,500 2,500 Estimated Equipment Usage 701.38.53255.553400 2,500 2,500 554100 - Provision For Depreciation 8,665 8,665 Estimated Depreciation 701.38.53255.554100 8,665 8,665 591000 - Cost Pool Allocation (19,233) (19,233) Estimated Cost Pool Allocation 701.38.53255.591000 (19,233) (19,233) Page 49 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53260 - Bituminous Operation 0 110,337 0 (62,239) 0 0 Expense 0 110,337 0 (62,239) 0 0 512000 - Wages 220,000 204,914 200,000 74,249 195,000 208,000 512200 - Overtime - Hwy 17,000 16,488 17,000 1,879 15,000 18,000 513000 - Employees Benefits 182,490 182,241 175,336 50,919 146,790 149,612 522500 - Telephone 1,500 1,353 1,500 577 1,450 1,500 522600 - Electric 29,400 33,616 35,400 7,745 34,000 36,500 522900 - Miscellaneous Utilities 2,600 2,769 3,100 1,110 2,800 3,100 536200 - Small Tool Allowance 5,300 6,447 5,500 2,033 6,200 6,000 537000 - Materials 350,000 302,747 350,000 162,524 285,000 340,000 537600 - Road Oil 1,900,000 1,177,471 1,500,000 387,066 1,250,000 1,400,000 553400 - Machinery 480,000 674,288 470,000 62,389 650,000 490,000 591000 - Cost Pool Allocation -3,188,290 (2,491,997) (2,757,836) (812,729) (2,586,240) (2,652,712) Page 50 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 53260 - Bituminous Operation 0 0 512000 - Wages 208,000 208,000 Per PBB Report 701.38.53260.512000 208,000 208,000 512200 - Overtime - Hwy 18,000 18,000 Per PBB Report 701.38.53260.512200 18,000 18,000 513000 - Employees Benefits 149,612 149,612 Fringe Benefit Cost Pool 701.38.53260.513000 149,612 149,612 522500 - Telephone 1,500 1,500 Estimated Telephone Costs at Hot Mix Plant 701.38.53260.522500 1,500 1,500 522600 - Electric 36,500 36,500 Estimated Electric Costs at Hot Mix Plant 701.38.53260.522600 36,500 36,500 522900 - Miscellaneous Utilities 3,100 3,100 Estimated Miscellaneous Utilities Cost at Hot Mix Plant 701.38.53260.522900 3,100 3,100 536200 - Small Tool Allowance 6,000 6,000 Estimated Small Tool Allowance Costs for Hot Mix Crew 701.38.53260.536200 6,000 6,000 537000 - Materials 340,000 340,000 Estimated Materials Usage 701.38.53260.537000 340,000 340,000 537600 - Road Oil 1,400,000 1,400,000 Estimated Road Oil Costs for Producing Hot Mix 701.38.53260.537600 1,400,000 1,400,000 553400 - Machinery 490,000 490,000 Estimated Equipment Usage 701.38.53260.553400 490,000 490,000 591000 - Cost Pool Allocation (2,652,712) (2,652,712) Estimated Cost Pool Allocation 701.38.53260.591000 (2,652,712) (2,652,712) Page 51 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53270 - Buildings & Grounds Operations 0 (225,574) 0 129,119 (189,717) 0 Revenue -190,846 (225,574) (189,717) (189,717) (189,717) (225,574) 472380 - State Aid-Equipment Storage -190,846 (225,574) (189,717) (189,717) (189,717) (225,574) Expense 190,846 (0) 189,717 318,836 0 225,574 512000 - Wages 80,000 71,438 85,000 49,972 73,500 83,000 512200 - Overtime - Hwy 800 0 500 41 200 500 513000 - Employees Benefits 62,216 56,731 69,084 38,580 51,516 55,277 521600 - Janitorial 4,400 4,414 4,500 1,456 4,800 4,700 522500 - Telephone 4,700 4,235 4,600 1,981 4,500 4,600 522600 - Electric 60,000 54,724 58,000 22,684 54,500 57,000 522700 - Heating 80,000 49,230 70,000 27,646 55,000 65,000 522900 - Miscellaneous Utilities 22,000 21,718 22,500 16,563 23,000 23,500 531500 - Maintenance/Service Agreements 0 0 0 629 629 210 535000 - Shop Supplies 100 0 100 0 50 100 537000 - Materials 98,700 119,737 92,600 120,791 98,900 95,000 551900 - Insurance Allocation 0 15,110 16,000 0 16,200 17,000 553400 - Machinery 11,000 7,783 10,500 2,115 9,500 10,500 554100 - Provision For Depreciation 292,000 296,441 295,000 38,178 280,000 297,000 591000 - Cost Pool Allocation -525,070 (701,561) (538,667) (1,800) (672,295) (487,813) Page 52 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 53270 - Buildings & Grounds Operations 0 0 472380 - State Aid-Equipment Storage (225,574) (225,574) Estimated Equipment Storage Revenues from WisDOT 701.38.53270.472380 (225,574) (225,574) 512000 - Wages 83,000 83,000 Per PBB Report 701.38.53270.512000 83,000 83,000 512200 - Overtime - Hwy 500 500 Per PBB Report 701.38.53270.512200 500 500 513000 - Employees Benefits 55,277 55,277 Fringe Benefit Cost Pool 701.38.53270.513000 55,277 55,277 521600 - Janitorial 4,700 4,700 Estimated Janitorial Supplies 701.38.53270.521600 4,700 4,700 522500 - Telephone 4,600 4,600 Estimated Telephone Costs for Sheds 701.38.53270.522500 4,600 4,600 522600 - Electric 57,000 57,000 Estimated Electric Costs for Sheds 701.38.53270.522600 57,000 57,000 522700 - Heating 65,000 65,000 Estimated Heating Costs for Sheds 701.38.53270.522700 65,000 65,000 522900 - Miscellaneous Utilities 23,500 23,500 Estimated Miscellaneous Utilities for Sheds 701.38.53270.522900 23,500 23,500 531500 - Maintenance/Service Agreements 210 210 Estimated Firewall Agreement Cost from Heartland Business Systems 701.38.53270.531500 210 210 535000 - Shop Supplies 100 100 Estimated Shop Supplies 701.38.53270.535000 100 100 537000 - Materials 95,000 95,000 Estimated Materials Usage 701.38.53270.537000 95,000 95,000 551900 - Insurance Allocation 17,000 17,000 Estimated Annual Insurance Allocation for Buildings 701.38.53270.551900 17,000 17,000 553400 - Machinery 10,500 10,500 Estimated Equipment Usage 701.38.53270.553400 10,500 10,500 554100 - Provision For Depreciation 297,000 297,000 Estimated Building Depreciation 701.38.53270.554100 297,000 297,000 Page 53 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 591000 - Cost Pool Allocation (487,813) (487,813) Estimated Cost Pool Allocation 701.38.53270.591000 (487,813) (487,813) Page 54 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53280 - Equipment & Material Acqusitio 0 0 0 1,031,638 0 0 Expense 0 0 0 1,031,638 0 0 512000 - Wages 42,000 94,315 40,000 30,706 40,500 42,000 512200 - Overtime - Hwy 1,000 830 1,000 0 1,000 1,000 513000 - Employees Benefits 33,110 75,956 33,128 21,593 29,009 28,466 537000 - Materials -78,210 (193,272) (76,928) 975,138 (74,834) (75,666) 538100 - Shop Overhead 300 0 300 0 125 200 553400 - Machinery 1,800 22,172 2,500 4,201 4,200 4,000 Page 55 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 53280 - Equipment & Material Acqusitio 0 0 512000 - Wages 42,000 42,000 Per PBB Report 701.38.53280.512000 42,000 42,000 512200 - Overtime - Hwy 1,000 1,000 Per PBB Report 701.38.53280.512200 1,000 1,000 513000 - Employees Benefits 28,466 28,466 Fringe Benefit Cost Pool 701.38.53280.513000 28,466 28,466 537000 - Materials (75,666) (75,666) Allocating costs for equipment to Fixed Assets to account for the true cost of an asset to prepare it for use 701.38.53280.537000 (75,666) (75,666) 538100 - Shop Overhead 200 200 Estimated Shop Overhead 701.38.53280.538100 200 200 553400 - Machinery 4,000 4,000 Estimated Equipment Usage 701.38.53280.553400 4,000 4,000 Page 56 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53310 - Maintenance CTHS 0 259,635 0 598,307 0 0 Revenue -2,298,430 (2,446,460) (2,373,031) (754,833) (2,449,330) (2,199,330) 411100 - General Property Taxes -250,000 (250,000) (250,000) (250,000) (250,000) 0 435310 - Local Transportation Aids -2,048,430 (2,183,031) (2,123,031) (504,833) (2,199,330) (2,199,330) 485000 - Donations & Contributions 0 (2,429) 0 0 0 0 492999 - Transfer In - Other Funds 0 (11,000) 0 0 0 0 Expense 2,298,430 2,706,095 2,373,031 1,353,140 2,449,330 2,199,330 512000 - Wages 648,974 664,153 690,000 372,073 670,000 680,000 512200 - Overtime - Hwy 11,000 8,859 10,500 7,822 9,100 10,500 513000 - Employees Benefits 508,180 537,266 566,004 275,814 474,691 457,111 530038 - Hwy Year End Closing 0 (202) 0 0 0 0 536200 - Small Tool Allowance 17,500 19,055 19,500 10,491 19,500 20,500 536300 - Sign Parts & Supplies 100 0 100 0 50 100 537000 - Materials 581,676 900,972 585,700 358,152 695,000 585,700 553400 - Machinery 531,000 588,104 501,227 328,788 580,989 445,419 595000 - Expenditure Transfer 0 (12,113) 0 0 0 0 Page 57 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 53310 - Maintenance CTHS 0 0 435310 - Local Transportation Aids (2,199,330) (2,199,330) Estimated Local Transportation Aids - Actual for 2026 701.38.53310.435310 (2,199,330) (2,199,330) 512000 - Wages 680,000 680,000 Per PBB Report 701.38.53310.512000 680,000 680,000 512200 - Overtime - Hwy 10,500 10,500 Per PBB Report 701.38.53310.512200 10,500 10,500 513000 - Employees Benefits 457,111 457,111 Fringe Benefit Cost Pool 701.38.53310.513000 457,111 457,111 536200 - Small Tool Allowance 20,500 20,500 Estimated Small Tool Allowance 701.38.53310.536200 20,500 20,500 536300 - Sign Parts & Supplies 100 100 Estimated Sign Supplies 701.38.53310.536300 100 100 537000 - Materials 585,700 585,700 Estimated Materials Usage 701.38.53310.537000 585,700 585,700 553400 - Machinery 445,419 445,419 Estimated Equipment Usage 701.38.53310.553400 445,419 445,419 Page 58 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53311 - Winter Maintenance CTHS 0 514,135 0 (305,390) 200,000 0 Revenue -1,400,000 (1,401,459) (1,500,000) (1,500,884) (1,500,884) (1,700,000) 411100 - General Property Taxes -1,400,000 (1,400,000) (1,500,000) (1,500,000) (1,500,000) (1,700,000) 442000 - Vehicle Registration Fee 0 (1,459) 0 (884) (884) 0 Expense 1,400,000 1,915,594 1,500,000 1,195,494 1,700,884 1,700,000 512000 - Wages 320,000 352,162 310,000 239,072 360,000 360,000 512200 - Overtime - Hwy 108,000 113,442 105,000 64,621 110,000 109,600 513000 - Employees Benefits 329,560 366,784 335,320 242,860 328,530 310,875 536200 - Small Tool Allowance 10,260 12,879 10,900 8,745 13,900 13,080 537000 - Materials 171,680 327,994 170,000 125,543 210,000 270,720 553400 - Machinery 460,500 742,333 568,780 514,653 678,454 635,725 Page 59 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 53311 - Winter Maintenance CTHS 0 0 411100 - General Property Taxes (1,700,000) (1,700,000) 2027 Requested Tax Levy 701.38.53311.411100 (1,700,000) (1,700,000) 512000 - Wages 360,000 360,000 Per PBB Report 701.38.53311.512000 360,000 360,000 512200 - Overtime - Hwy 109,600 109,600 Per PBB Report 701.38.53311.512200 109,600 109,600 513000 - Employees Benefits 310,875 310,875 Fringe Benefit Cost Pool 701.38.53311.513000 310,875 310,875 536200 - Small Tool Allowance 13,080 13,080 Estimated Small Tool Allowance 701.38.53311.536200 13,080 13,080 537000 - Materials 270,720 270,720 Estimated Materials Usage 701.38.53311.537000 270,720 270,720 553400 - Machinery 635,725 635,725 Estimated Equipment Usage 701.38.53311.553400 635,725 635,725 Page 60 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53312 - County Bridge 0 26,600 0 (1,513,637) 0 0 Revenue -2,941,850 (3,513,715) (5,358,360) (1,779,389) (2,718,091) (5,744,700) 411100 - General Property Taxes -250,000 (250,000) (230,472) (230,472) (230,472) (680,000) 435350 - State Aid-Local Bridge Revenue 0 (602,251) 0 0 0 0 435370 - FAS Revenue -2,247,330 (2,216,944) (3,741,888) (162,917) (1,101,619) (4,048,800) 492909 - Transfer In - Sales Tax Fund -334,520 (334,520) (1,386,000) (1,386,000) (1,386,000) (1,015,900) 492999 - Transfer In - Other Funds -110,000 (110,000) 0 0 0 0 Expense 2,941,850 3,540,315 5,358,360 265,752 2,718,091 5,744,700 512000 - Wages 80,000 124,093 90,000 22,659 65,000 80,000 512200 - Overtime - Hwy 2,000 545 2,000 0 1,000 2,000 513000 - Employees Benefits 63,140 99,880 74,336 17,284 46,134 54,284 536000 - Misc Services 2,606,100 3,061,726 5,014,424 210,787 2,378,357 5,405,716 536200 - Small Tool Allowance 2,200 3,554 2,600 639 2,400 2,700 537000 - Materials 138,410 166,810 125,000 4,461 150,000 140,000 553400 - Machinery 50,000 83,708 50,000 9,922 75,200 60,000 Page 61 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 53312 - County Bridge 0 0 411100 - General Property Taxes (680,000) (680,000) 2027 Requested Tax Levy Per Adopted CIP Resolution 17-26 701.38.53312.411100 (680,000) (680,000) 435370 - FAS Revenue (4,048,800) (4,048,800) Estimated Federal Aid for Bridge Projects 701.38.53312.435370 (4,048,800) (4,048,800) 492909 - Transfer In - Sales Tax Fund (1,015,900) (1,015,900) Per Adopted CIP Resolution 17-26 701.38.53312.492909 (1,015,900) (1,015,900) 512000 - Wages 80,000 80,000 Per PBB Report 701.38.53312.512000 80,000 80,000 512200 - Overtime - Hwy 2,000 2,000 Per PBB Report 701.38.53312.512200 2,000 2,000 513000 - Employees Benefits 54,284 54,284 Fringe Benefit Cost Pool 701.38.53312.513000 54,284 54,284 536000 - Misc Services 5,405,716 5,405,716 Estimated Costs to Complete Federal Aid Projects 701.38.53312.536000 5,405,716 5,405,716 536200 - Small Tool Allowance 2,700 2,700 Estimated Small Tool Allowance 701.38.53312.536200 2,700 2,700 537000 - Materials 140,000 140,000 Estimated Materials Usage 701.38.53312.537000 139,988 139,988 Per Adopted CIP Resolutiion 17-26 $2,240,200 CTH S (Yellow River Bridge B09009) Replacement 701.38.53312.537000 1 1 Per Adopted CIP Resolution 17-26 $1,250,000 CTH M (Lake Holcombe Bridge B09003) Design & Replacement701.38.53312.537000 1 1 Per Adopted CIP Resolution 17-26 $160,400 CTH XX (Big Drywood Ck Bridge P09960) Design & R/W 701.38.53312.537000 1 1 Per Adopted CIP Resolution 17-26 $179,600 CTH S (Duncan Creek Bridge B09096) Rehab Design 701.38.53312.537000 1 1 Per Adopted CIP Resolution 17-26 $180,000 Miscellaneous Bridge Repairs 701.38.53312.537000 1 1 Per Adopted CIP Resolution 17-26 $216,500 CTH N (Soo Line Bridge B09017) Rehab Design 701.38.53312.537000 1 1 Per Adopted CIP Resolution 17-26 $231,200 CTH H (Wolf River Bridge B09966) Design 701.38.53312.537000 1 1 Per Adopted CIP Resolution 17-26 $258,900 CTH S (Ltl. Drywood Ck Bridge P09083) Design & R/W 701.38.53312.537000 1 1 Per Adopted CIP Resolution 17-26 $45,000 CTH N (Br. Elk Creek Bridge V09053) Design 701.38.53312.537000 1 1 Per Adopted CIP Resolution 17-26 $45,000 CTH X (SH Creek Bridge V09062) Design & R/W 701.38.53312.537000 1 1 Per Adopted CIP Resolution 17-26 $57,900 CTH H (Wolf River Bridge B09158) Rehab Design 701.38.53312.537000 1 1 Per Adopted CIP Resolution 17-26 $880,000 CTH X (Elk Creek Bridge B09372) Replacement 701.38.53312.537000 1 1 Page 62 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 553400 - Machinery 60,000 60,000 Estimated Equipment Usage 701.38.53312.553400 60,000 60,000 Page 63 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53313 - Road Construction CTHS 0 (602,255) 0 (1,610,734) 0 0 Revenue -7,338,220 (8,689,837) (6,015,592) (3,243,301) (6,015,592) (8,814,880) 411100 - General Property Taxes -1,718,740 (1,718,740) (1,738,268) (1,738,268) (1,738,268) (1,288,740) 435310 - Local Transportation Aids 0 0 (60,000) (60,000) (60,000) (60,000) 435330 - Local Road Improvement Program 0 (33,581) 0 0 0 0 435370 - FAS Revenue -2,514,000 (2,832,037) (1,053,324) (31,033) (1,053,324) (1,982,040) 492109 - Transfer In - General Fund 0 (1,000,000) 0 0 0 0 492909 - Transfer In - Sales Tax Fund -1,465,480 (1,465,480) (1,414,000) (1,414,000) (1,414,000) (1,684,100) 492999 - Transfer In - Other Funds -1,640,000 (1,640,000) (1,750,000) 0 (1,750,000) (3,800,000) Expense 7,338,220 8,087,582 6,015,592 1,632,568 6,015,592 8,814,880 512000 - Wages 890,000 611,312 925,000 277,841 700,000 890,000 512200 - Overtime - Hwy 38,000 19,936 38,000 6,155 35,000 39,000 513000 - Employees Benefits 714,560 507,278 778,104 199,581 513,765 614,998 531500 - Maintenance/Service Agreements 4,100 23,897 25,000 2,310 6,000 5,500 536000 - Misc Services 3,130,000 3,822,115 1,053,325 354,816 1,053,324 2,280,000 536200 - Small Tool Allowance 23,340 18,087 25,020 7,737 21,800 21,500 537000 - Materials 1,838,220 2,522,953 2,421,143 623,968 2,985,703 4,163,882 553400 - Machinery 700,000 562,005 750,000 160,158 700,000 800,000 Page 64 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 53313 - Road Construction CTHS 0 0 411100 - General Property Taxes (1,288,740) (1,288,740) 2027 Requested Tax Levy Per Adopted CIP Resolution 17-26 701.38.53313.411100 (1,288,740) (1,288,740) 435310 - Local Transportation Aids (60,000) (60,000) Portion of Local Transportation Aids for 2027 701.38.53313.435310 (60,000) (60,000) 435370 - FAS Revenue (1,982,040) (1,982,040) Per Estimated ARIP/LRIP S/STP Local/CDS Funding 701.38.53313.435370 (1,982,040) (1,982,040) 492909 - Transfer In - Sales Tax Fund (1,684,100) (1,684,100) Per Adopted CIP Resolution 17-26 701.38.53313.492909 (1,684,100) (1,684,100) 492999 - Transfer In - Other Funds (3,800,000) (3,800,000) Bonding per Adopted CIP Resolution 17-26 701.38.53313.492999 (3,800,000) (3,800,000) 512000 - Wages 890,000 890,000 Per PBB Report 701.38.53313.512000 890,000 890,000 512200 - Overtime - Hwy 39,000 39,000 Per PBB Report 701.38.53313.512200 39,000 39,000 513000 - Employees Benefits 614,998 614,998 Fringe Benefit Cost Pool 701.38.53313.513000 614,998 614,998 531500 - Maintenance/Service Agreements 5,500 5,500 Estimated Maintenance/Service Agreements with Auto CAD & Blue Beam 701.38.53313.531500 5,500 5,500 536000 - Misc Services 2,280,000 2,280,000 Estimated Services such as Engineering, etc. 701.38.53313.536000 2,280,000 2,280,000 536200 - Small Tool Allowance 21,500 21,500 Estimated Small Tool Allowance 701.38.53313.536200 21,500 21,500 537000 - Materials 4,163,882 4,163,882 Estimated Materials Usage 701.38.53313.537000 4,163,866 4,163,866 Per Adopted CIP Resolution 17-26 $1,029,840 Pavement Preservation Projects 701.38.53313.537000 1 1 Per Adopted CIP Resolution 17-26 $1,040,000 CTH N (Dunn County - Elk Creek Bridge) 701.38.53313.537000 1 1 Per Adopted CIP Resolution 17-26 $1,988,740 CTH MM (CTH X - STH 27) 701.38.53313.537000 1 1 Per Adopted CIP Resolution 17-26 $217,000 CTH CC ( STH 64 - CTH Z) 701.38.53313.537000 1 1 Per Adopted CIP Resolution 17-26 $250,000 CTH T (Corridor Expansion Project) Design & Construction 701.38.53313.537000 1 1 Per Adopted CIP Resolution 17-26 $300,000 CTH X (250th St. - STH 27 in Cadott) 701.38.53313.537000 1 1 Page 65 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total Per Adopted CIP Resolution 17-26 $300,000 Drainage Maintenance Projects 701.38.53313.537000 1 1 Per Adopted CIP Resolution 17-26 $330,000 CTH M (50th St. South - USH 53 Ramp) 701.38.53313.537000 1 1 Per Adopted CIP Resolution 17-26 $414,300 CTH EE (CTH O - CTH S) Design Plans 701.38.53313.537000 1 1 Per Adopted CIP Resolution 17-26 $50,000 Various Design County-Wide 701.38.53313.537000 1 1 Per Adopted CIP Resolution 17-26 $590,000 Construction Supervision 701.38.53313.537000 1 1 Per Adopted CIP Resolution 17-26 $640,000 CTH M (Barron County - CTH F North) 701.38.53313.537000 1 1 Per Adopted CIP Resolution 17-26 $670,000 CTH G (100th Ave. - 130th Ave.) 701.38.53313.537000 1 1 Per Adopted CIP Resolution 17-26 $75,000 CTH F (CTH Q - STH 40) 701.38.53313.537000 1 1 Per Adopted CIP Resolution 17-26 $80,000 CTH J (172nd St. - 190th St.) Design Plans 701.38.53313.537000 1 1 Per Adopted CIP Resolution 17-26 $840,000 CTH N (CTH T - CTH HH) 701.38.53313.537000 1 1 553400 - Machinery 800,000 800,000 Estimated Equipment Usage 701.38.53313.553400 800,000 800,000 Page 66 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53315 - Land Acquisition 0 50 0 (150) (150) 0 Revenue 0 (50) 0 (150) (150) 0 483010 - Sale Of County Property 0 (50) 0 (150) (150) 0 Expense 0 100 0 0 0 0 537000 - Materials 0 100 0 0 0 0 Page 67 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53321 - Maintenance STHS 0 231,344 0 6,086 0 0 Revenue -2,420,853 (2,942,044) (2,408,813) (1,679,594) (2,661,600) (2,630,864) 472310 - Maintenance S.T.H.S -2,420,853 (2,942,044) (2,408,813) (1,679,594) (2,661,600) (2,630,864) Expense 2,420,853 3,173,389 2,408,813 1,685,680 2,661,600 2,630,864 512000 - Wages 570,000 627,532 650,000 351,598 590,000 660,521 512200 - Overtime - Hwy 130,000 150,634 125,000 86,320 130,000 122,800 513000 - Employees Benefits 539,000 619,546 626,200 330,444 503,280 518,559 531500 - Maintenance/Service Agreements 350 332 350 332 332 350 536200 - Small Tool Allowance 19,500 21,331 19,500 12,083 22,000 20,800 537000 - Materials 277,900 367,401 210,900 100,571 375,000 325,834 553400 - Machinery 884,103 1,386,614 776,863 804,333 1,040,988 982,000 Page 68 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 53321 - Maintenance STHS 0 0 472310 - Maintenance S.T.H.S (2,630,864) (2,630,864) Estimated Funding from WisDOT for RMA (Actual expenses paid for) 701.38.53321.472310 (2,630,864) (2,630,864) 512000 - Wages 660,521 660,521 Per PBB Report 701.38.53321.512000 660,521 660,521 512200 - Overtime - Hwy 122,800 122,800 Per PBB Report 701.38.53321.512200 122,800 122,800 513000 - Employees Benefits 518,559 518,559 Fringe Benefit Cost Pool 701.38.53321.513000 518,559 518,559 531500 - Maintenance/Service Agreements 350 350 Estimated Maintenance/Service Agreement with Iam Responding 701.38.53321.531500 350 350 536200 - Small Tool Allowance 20,800 20,800 Estimated Small Tool Allowance 701.38.53321.536200 20,800 20,800 537000 - Materials 325,834 325,834 Estimated Materials Usage 701.38.53321.537000 325,834 325,834 553400 - Machinery 982,000 982,000 Estimated Machinery Usage 701.38.53321.553400 982,000 982,000 Page 69 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53322 - Damage Claims STHS 0 0 0 4,909 0 0 Revenue -272,076 (486,659) (428,748) (176,036) (395,000) (432,493) 472310 - Maintenance S.T.H.S -272,076 (486,659) (428,748) (176,036) (395,000) (432,493) Expense 272,076 486,659 428,748 180,944 395,000 432,493 512000 - Wages 65,000 110,724 148,558 33,921 105,000 140,000 512200 - Overtime - Hwy 2,800 5,301 4,400 2,018 4,000 4,400 513000 - Employees Benefits 52,206 93,329 123,590 25,679 76,191 95,593 536200 - Small Tool Allowance 2,070 3,330 2,200 986 3,600 2,500 537000 - Materials 80,000 103,155 70,000 61,844 85,000 80,000 553400 - Machinery 70,000 170,821 80,000 56,496 121,209 110,000 Page 70 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 53322 - Damage Claims STHS 0 0 472310 - Maintenance S.T.H.S (432,493) (432,493) Estimated Funding from WisDOT for Accident Damages, DMAs and TMAs (Actual expenses paid for) 701.38.53322.472310 (432,493) (432,493) 512000 - Wages 140,000 140,000 Per PBB Report 701.38.53322.512000 140,000 140,000 512200 - Overtime - Hwy 4,400 4,400 Per PBB Report 701.38.53322.512200 4,400 4,400 513000 - Employees Benefits 95,593 95,593 Fringe Benefit Cost Pool 701.38.53322.513000 95,593 95,593 536200 - Small Tool Allowance 2,500 2,500 Estimated Small Tools Allowance 701.38.53322.536200 2,500 2,500 537000 - Materials 80,000 80,000 Estimated Materials Usage 701.38.53322.537000 80,000 80,000 553400 - Machinery 110,000 110,000 Estimated Equipment Usage 701.38.53322.553400 110,000 110,000 Page 71 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53325 - State Performance Based Maint 0 0 0 0 0 0 Revenue -173,290 0 (39,134) 0 0 0 472500 - PBM S.T.H.S. -173,290 0 (39,134) 0 0 0 Expense 173,290 0 39,134 0 0 0 512000 - Wages 25,000 0 10,000 0 0 0 512200 - Overtime - Hwy 2,000 0 500 0 0 0 513000 - Employees Benefits 20,790 0 8,484 0 0 0 536200 - Small Tool Allowance 500 0 150 0 0 0 537000 - Materials 90,000 0 10,000 0 0 0 553400 - Machinery 35,000 0 10,000 0 0 0 Page 72 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53327 - AVL-GPS 0 0 0 0 0 0 Revenue -5,800 (4,997) (5,300) 0 0 0 472510 - AVL-GPS -5,800 (4,997) (5,300) 0 0 0 Expense 5,800 4,997 5,300 0 0 0 537000 - Materials 5,800 4,997 5,300 0 0 0 Page 73 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53328 - Advances State Aid Constructio 0 0 0 47,506 0 0 Revenue -166,190 (4,302) (108,524) (11,764) (143,000) (228,612) 472330 - Advances State Aid Constructio -166,190 (4,302) (108,524) (11,764) (143,000) (228,612) Expense 166,190 4,302 108,524 59,269 143,000 228,612 512000 - Wages 35,000 1,117 40,000 2,541 25,000 25,000 512200 - Overtime - Hwy 2,000 0 500 1,510 1,500 1,000 513000 - Employees Benefits 28,490 902 32,724 2,682 18,524 17,212 536200 - Small Tool Allowance 700 32 300 108 750 400 537000 - Materials 60,000 93 20,000 47,506 69,226 150,000 553400 - Machinery 40,000 2,157 15,000 4,923 28,000 35,000 Page 74 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 53328 - Advances State Aid Constructio 0 0 472330 - Advances State Aid Constructio (228,612) (228,612) Estimated Funding from WisDOT for LFA Projects (Actual expenses paid for) 701.38.53328.472330 (228,612) (228,612) 512000 - Wages 25,000 25,000 Per PBB Report 701.38.53328.512000 25,000 25,000 512200 - Overtime - Hwy 1,000 1,000 Per PBB Report 701.38.53328.512200 1,000 1,000 513000 - Employees Benefits 17,212 17,212 Fringe Benefit Cost Pool 701.38.53328.513000 17,212 17,212 536200 - Small Tool Allowance 400 400 Estimated Small Tool Allowance 701.38.53328.536200 400 400 537000 - Materials 150,000 150,000 Estimated Materials Usage 701.38.53328.537000 150,000 150,000 553400 - Machinery 35,000 35,000 Estimated Equipment Usage 701.38.53328.553400 35,000 35,000 Page 75 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53330 - Other Local Government Roads 0 0 0 7,837 0 0 Revenue -1,367,290 (1,206,491) (1,411,376) (598,545) (1,000,000) (1,269,144) 473300 - Other Local Government Roads -1,367,290 (1,206,491) (1,411,376) (598,545) (1,000,000) (1,269,144) Expense 1,367,290 1,206,491 1,411,376 606,382 1,000,000 1,269,144 512000 - Wages 105,000 51,378 110,000 27,700 42,000 100,000 512200 - Overtime - Hwy 12,000 10,273 12,000 6,551 11,500 12,000 513000 - Employees Benefits 90,090 49,442 98,576 24,928 37,397 74,144 536000 - Misc Services 0 29,988 0 9,125 7,500 0 536200 - Small Tool Allowance 1,700 1,485 1,300 822 1,200 1,500 537000 - Materials 1,050,000 955,565 1,100,000 461,775 820,803 980,000 538100 - Shop Overhead 3,500 7,351 4,500 3,744 4,600 6,500 553400 - Machinery 105,000 101,011 85,000 71,737 75,000 95,000 Page 76 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 53330 - Other Local Government Roads 0 0 473300 - Other Local Government Roads (1,269,144) (1,269,144) Estimated Funding from Other Municipalities (Actual expenses paid for) 701.38.53330.473300 (1,269,144) (1,269,144) 512000 - Wages 100,000 100,000 Per PBB Report 701.38.53330.512000 100,000 100,000 512200 - Overtime - Hwy 12,000 12,000 Per PBB Report 701.38.53330.512200 12,000 12,000 513000 - Employees Benefits 74,144 74,144 Fringe Benefit Cost Pool 701.38.53330.513000 74,144 74,144 536200 - Small Tool Allowance 1,500 1,500 Estimated Small Tool Allowance 701.38.53330.536200 1,500 1,500 537000 - Materials 980,000 980,000 Estimated Materials Usage 701.38.53330.537000 980,000 980,000 538100 - Shop Overhead 6,500 6,500 Estimated Shop Overhead 701.38.53330.538100 6,500 6,500 553400 - Machinery 95,000 95,000 Estimated Equipment Usage 701.38.53330.553400 95,000 95,000 Page 77 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53340 - Local Departments 0 0 0 840 0 0 Revenue -156,941 (118,339) (182,577) (67,871) (725,000) (149,624) 474000 - Revenues From Local Department -156,941 (118,339) (182,577) (67,871) (725,000) (149,624) Expense 156,941 118,339 182,577 68,711 725,000 149,624 512000 - Wages 23,000 7,951 25,000 8,170 209,000 12,000 512200 - Overtime - Hwy 300 97 900 0 8,000 800 513000 - Employees Benefits 17,941 6,499 20,927 5,908 151,683 8,474 535100 - Fuel 1,200 1,326 1,300 578 1,500 1,600 536200 - Small Tool Allowance 400 147 350 86 500 250 537000 - Materials 33,000 34,321 45,000 22,155 244,717 42,000 538100 - Shop Overhead 1,100 2,198 1,100 3,583 4,600 2,500 553400 - Machinery 80,000 65,800 88,000 28,231 105,000 82,000 Page 78 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 53340 - Local Departments 0 0 474000 - Revenues From Local Department (149,624) (149,624) Estimated Funding from Other Departments (Actual expenses paid for) 701.38.53340.474000 (149,624) (149,624) 512000 - Wages 12,000 12,000 Per PBB Report 701.38.53340.512000 12,000 12,000 512200 - Overtime - Hwy 800 800 Per PBB Report 701.38.53340.512200 800 800 513000 - Employees Benefits 8,474 8,474 Fringe Benefit Cost Pool 701.38.53340.513000 8,474 8,474 535100 - Fuel 1,600 1,600 Estimated Fuel Usage excluding Non-Highway Fleet Vehicles 701.38.53340.535100 1,600 1,600 536200 - Small Tool Allowance 250 250 Estimated Small Tool Allowance 701.38.53340.536200 250 250 537000 - Materials 42,000 42,000 Estimated Materials Usage 701.38.53340.537000 42,000 42,000 538100 - Shop Overhead 2,500 2,500 Estimated Shop Overhead 701.38.53340.538100 2,500 2,500 553400 - Machinery 82,000 82,000 Estimated Equipment Usage 701.38.53340.553400 82,000 82,000 Page 79 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53360 - Non-Governmental 0 0 0 554 0 0 Revenue -186,131 (128,759) (191,008) (41,307) (140,000) (148,816) 472360 - Non-Governmental -186,131 (128,759) (191,008) (41,307) (140,000) (148,816) Expense 186,131 128,759 191,008 41,861 140,000 148,816 512000 - Wages 19,500 10,328 25,000 3,892 9,000 17,000 512200 - Overtime - Hwy 800 223 1,000 0 500 1,000 513000 - Employees Benefits 15,631 8,487 21,008 2,835 6,641 11,916 536200 - Small Tool Allowance 500 264 500 102 350 400 537000 - Materials 130,000 84,914 120,000 28,654 97,709 95,000 538100 - Shop Overhead 1,700 1,021 1,500 182 800 1,500 553400 - Machinery 18,000 23,522 22,000 6,198 25,000 22,000 Page 80 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 53360 - Non-Governmental 0 0 472360 - Non-Governmental (148,816) (148,816) Estimated Funding from Other Entities (Actual expenses paid for) 701.38.53360.472360 (148,816) (148,816) 512000 - Wages 17,000 17,000 Per PBB Report 701.38.53360.512000 17,000 17,000 512200 - Overtime - Hwy 1,000 1,000 Per PBB Report 701.38.53360.512200 1,000 1,000 513000 - Employees Benefits 11,916 11,916 Fringe Benefit Cost Pool 701.38.53360.513000 11,916 11,916 536200 - Small Tool Allowance 400 400 Estimated Small Tool Allowance 701.38.53360.536200 400 400 537000 - Materials 95,000 95,000 Estimated Materials Usage 701.38.53360.537000 95,000 95,000 538100 - Shop Overhead 1,500 1,500 Estimated Shop Overhead 701.38.53360.538100 1,500 1,500 553400 - Machinery 22,000 22,000 Estimated Equipment Usage 701.38.53360.553400 22,000 22,000 Page 81 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53560 - Non-Highway Fleet Pool 0 (86,581) 0 (507,344) (24,034) 0 Revenue -730,000 (747,684) (728,000) (676,148) (731,000) (765,000) 411100 - General Property Taxes -350,000 (350,000) (350,000) (350,000) (350,000) (350,000) 474300 - Non-Highway Fleet Billings -70,000 (55,371) (68,000) (21,973) (59,000) (65,000) 483010 - Sale Of County Property -10,000 (5,272) (10,000) (4,175) (10,000) (10,000) 492109 - Transfer In - General Fund 0 (37,041) 0 0 (12,000) 0 492209 - Transfer In - Special Revenue -300,000 (300,000) (300,000) (300,000) (300,000) (340,000) Expense 730,000 661,103 728,000 168,804 706,966 765,000 512000 - Wages 33,000 19,518 33,000 14,828 23,500 29,000 512200 - Overtime - Hwy 700 0 500 0 200 500 513000 - Employees Benefits 25,949 15,580 27,068 11,071 16,566 19,529 535100 - Fuel 257,000 158,878 215,000 86,996 180,000 210,000 535200 - Oil, Grease & Antifreeze 5,500 4,460 5,500 2,211 5,200 6,500 535300 - Machinery & Equipment Parts 109,690 100,514 118,200 28,751 118,000 114,700 535500 - Tires & Batteries 27,000 21,761 25,000 9,488 23,500 24,000 535600 - Sundry Expenditures 12,000 14,365 16,000 20 17,000 17,000 538100 - Shop Overhead 49,000 31,387 46,000 0 33,000 42,000 554100 - Provision For Depreciation 210,161 293,261 241,732 15,438 290,000 301,771 592999 - Transfer Out 0 1,380 0 0 0 0 Page 82 of 86 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 53560 - Non-Highway Fleet Pool 0 0 411100 - General Property Taxes (350,000) (350,000) 2027 Requested Tax Levy 701.38.53560.411100 (350,000) (350,000) 474300 - Non-Highway Fleet Billings (65,000) (65,000) Estimated Non-Highway Fleet Billings to Other Departments 701.38.53560.474300 (65,000) (65,000) 483010 - Sale Of County Property (10,000) (10,000) Estimated Sales of Non-Highway Fleet Vehicles 701.38.53560.483010 (10,000) (10,000) 492209 - Transfer In - Special Revenue (340,000) (340,000) Per Adopted CIP Plan & Resolution 17-26 $250,000.00 for Replacement of Non-Highway Fleet Vehicles & $90,000 for Sheriff Vehicle Builds701.38.53560.492209 (340,000) (340,000) 512000 - Wages 29,000 29,000 Per PBB Report 701.38.53560.512000 29,000 29,000 512200 - Overtime - Hwy 500 500 Per PBB Report 701.38.53560.512200 500 500 513000 - Employees Benefits 19,529 19,529 Fringe Benefit Cost Pool 701.38.53560.513000 19,529 19,529 535100 - Fuel 210,000 210,000 Estimated Fuel Costs 701.38.53560.535100 210,000 210,000 535200 - Oil, Grease & Antifreeze 6,500 6,500 Estimated Oil, Grease and Antifreeze Costs 701.38.53560.535200 6,500 6,500 535300 - Machinery & Equipment Parts 114,700 114,700 Estimated Repair Parts Cost 701.38.53560.535300 114,700 114,700 535500 - Tires & Batteries 24,000 24,000 Estimated Tires & Batteries Costs 701.38.53560.535500 24,000 24,000 535600 - Sundry Expenditures 17,000 17,000 Estimated Insurance Allocated Costs for Equipment 701.38.53560.535600 17,000 17,000 538100 - Shop Overhead 42,000 42,000 Estimated Shop Overhead 701.38.53560.538100 42,000 42,000 554100 - Provision For Depreciation 301,771 301,771 Estimated Depreciation for Non-Highway Fleet Vehicles 701.38.53560.554100 301,771 301,771 Page 83 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53565 - Non-Operating - Law Enforcemen 0 5,300 0 0 0 0 Expense 0 5,300 0 0 0 0 554101 - Non-Operating 0 5,300 0 0 0 0 Page 84 of 86 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 53567 - Non Operating - Forest & Parks 0 15,143 0 0 0 0 Expense 0 15,143 0 0 0 0 554101 - Non-Operating 0 15,143 0 0 0 0 Page 85 of 86 Statement of Explanation November & December Committee Meeting Dates — Chris Elstran 1 The committee will consider rescheduling the Highway Committee meeting currently set 2 for November 25, 2026. The proposed alternative is Tuesday, November 17, 2026, at 10:00 AM, 3 subject to availability. 4 5 The committee will consider rescheduling the Highway Committee meeting currently set for 6 December 23, 2026. The proposed alternative is Wednesday, December 16, 2026, at 10:00 AM, 7 subject to availability. Page 86 of 86