Finance Committee Meeting — Agenda packet

Posted On: 07/24/2026 FINANCE COMMITTEE MEETING MONDAY, JULY 27, 2026 – 10:00 AM Sister Bay Liberty Grove Fire Station – 2258 Mill Road To access the meeting electronically, click: https://zoom.us/j/4439901723?pwd=yAVpi40M1OIqgNufcVUE8XWCUSkKaH.1&omn=97063638580 Meeting ID: 443 990 1723 Passcode: 304078 To connect by phone: 1-301-715-8592 - Meeting ID 443 990 1723# Deviations from the agenda order shown may occur For additional meeting information visit: www.sisterbaywi.gov, click ‘Agendas and Minutes’ AGENDA 1. Call to Order (Zoom Participants Mute Devices) 2. Roll Call 3. Approve Agenda 4. Approve Meeting Minutes: a) July 13, 2026; Joint Finance-Village Board Meeting b) July 13, 2026; Regular Meeting 5. Comments, Correspondence and Concerns from the Public (Public comment limited to 3 non-transferable minutes per person) 6. Discussion/Action Items a) Sister Bay Historical Society; Request for Village Contribution; Little Sister Barn b) 2027 CIP: Preliminary Review and Discussion c) 2027 Budget: Preliminary Review and Discussion 7. Staff Reports/Updates 8. Matters to be Placed on a Future Agenda or Referred to a Committee, Official or Employee a) Propane for Village Facility 9. Next Meeting 10. Adjourn Public Notice Questions regarding the nature of the Agenda items or more detail on the items listed can be directed to Benjamin Andrews, Village Administrator, at administrator@sisterbaywi.gov. It is possible that members of and possibly a quorum of members of other governmental bodies may attend the meeting to gather information; no action will be taken by any governmental body other than the body specifically referred to above. Upon reasonable notice, a good faith effort will be made to accommodate the needs of disabled individuals through sign language interpreters or other auxiliary aid or accommodation at no cost to the individual. Due to the difficulty in finding interpreters, requests should be made as far in advance as possible, preferably a minimum of 48 hours. For additional information or to request this service, contact the Sister Bay Village Administration Office at 854- 4118; (FAX) 854-9637; or by writing to the Village Administration Building, 2383 Maple Drive, PO Box 769, Sister Bay, WI 54234. Copies of reports and other supporting documentation are available for review online. The Village of Sister Bay is an Equal Opportunity Provider and Employer 1 1 Joint Meeting of the Finance Committee and Village Board 1 Monday, July 13, 2026, 10:00 A.M. 2 (Approval Pending) 3 4 1. Call to Order 5 President Nate Bell called Meeting of the Village Board and Finance Committee of the Village of Sister Bay 6 to order at 10:00 AM on Monday, July 13, 2026. 7 8 2. Roll Call 9 Present: Nate Bell, Skip Heidler, Lousie Howson, Brigid White, Mike Laszkiewicz, Terry Kelly Absent: Andy 10 Woerful, Patrice Champeau. Steve Bacsi excused. 11 12 Also attending: Administrator Benjamin Andrews, Finance S pecialist/Treasurer Vlad Gannik, 13 Administrative Assistant Sarah Bertges. Zoom: Mark Lee, Kristin Fine and Kay Schmidt, Baird. 14 15 3. Approve Agenda 16 Motion to approve the agenda was made by Heidler and seconded by Howson. Motion carried — all ayes. 17 18 4. Approve Meeting Minutes 19 No minutes were presented for approval. It was noted that Finance Committee minutes requiring 20 approval would be addressed during the subsequent Finance Committee meeting immediately following 21 this joint session. 22 23 5. Comments, Correspondence, and Concerns from the Public 24 No public comments were received. 25 26 6. Presentations 27 a. Tax Incremental Financing (TIF) 101 Presentation; Baird 28 Representatives from Baird provided an overview of Tax Incremental Financing (TIF) and Tax Incremental 29 Districts (TIDs) as authorized under Wisconsin state law. The presentation covered foundational concepts 30 including district types, the distinction between a TID (the geographic boundary) and TIF (the financing 31 tool), the requirement for contiguous boundaries, and the "but for" test used to evaluate whether 32 development would occur absent the incentive. 33 34 Baird representatives explained that the Village of Sister Bay holds two mixed-use TIDs, the most common 35 district type in Wisconsin among approximately 1,420 active statewide. The combined incremental value 36 of the two districts was noted to be approximately $135 million, placing the Village over the 12 percent 37 equalized value threshold, which currently prevents the creation of new districts or expansion of existing 38 ones. 39 40 Discussion covered the mechanics of how tax increment is captured — the base value of parcels within 41 the TID is frozen at creation, and only the growth above that base flows into the TID fund, while the base 42 continues to be distributed to all overlapping taxing jurisdictions. Laszkiewicz raised the broader policy 43 concern that rising property valuations benefiting the TID also contribute to housing affordability 44 pressures within the Village. Heidler inquired about the effect on school district funding during the life of 45 a TID, and it was clarified that school districts, counties, and technical colleges forego only the incremental 46 value above the frozen base, and receive the base amount in full throughout the life of the district. 47 2 Minutes of the July 13, 2026, - unapproved 2 Special Joint Meeting of Finance Committee and Village Board - unapproved Baird outlined the two primary financing approaches — upfront borrowing and pay -as-you-go (PAYGO) 1 notes — noting that PAYGO is generally preferred as it ties developer incentive payments to demonstrated 2 development performance, limiting municipal risk. The Village's use of TID funds primarily for 3 infrastructure rather than direct developer incentives was acknowledged. 4 5 Baird noted that the Village's bond credit rating was upgraded to Aa3 by Moody's, reflecting improved 6 financial standing relative to the TID obligations. 7 8 Action Item: Andrews to ensure the TID overview report is publicly posted under the Finance section of 9 the Village website, accompanied by a public notice. 10 11 b. Tax Incremental District (TID) Overview Presentation; Baird 12 Baird presented detailed financial overviews of both TID No. 1 and TID No. 2. 13 14 TID No. 1 was created in approximately 2008 with a base value of approximately $42–$44 million. Original 15 projections anticipated an incremental value of approximately $52.6 million by 2017; actual increment at 16 that time was approximately $8.9 million. Growth accelerated significantly around 2020 –2021, and a 17 project plan amendment in 2021 projected approximately $81 million in new increment. Current actual 18 increment stands at approximately $126 million — roughly $44 million above the amended projection. A 19 temporary decline in equalized value from 2024 to 2025 was attributed to a likely DOR correction 20 following a period of unusually high assessed values. 21 22 TID No. 1 carries outstanding debt service through 2031, with the expenditure period having closed in 23 2022. The district is set to expire in 2028, with a potential three -year extension available to 2031. 24 Projected revenues, assuming the current combined tax rate of $9.42 per $1,000 of equalized value, are 25 estimated at approximately $1.1–$1.3 million annually. Outstanding repayment obligations to the general 26 fund ($306,000), debt service fund ($2.5 million), capital project fund ($117,000), and utility fund 27 ($672,000) were identified. With a three -year extension, Baird projected that all obligations could be 28 retired by approximately 2030. 29 30 TID No. 2 was created in 2018 with a base value of approximately $9.6 million, and currently carries a 31 value of approximately $19 million — slightly above original projections. To date, only approximately 32 $168,000 of an anticipated $1.7 million in project costs has been expended. The expenditure period runs 33 through 2033, with the district set to expire in 2038 –2039. Baird noted that given the relatively low 34 expenditure to date and limited remaining time, the Board should carefully evaluate what development 35 or infrastructure investments, if any, it intends to pursue within TID No. 2. 36 37 Heidler suggested that TID No. 2 may warrant early closure and recreation to reset the 20 -year term, 38 should conditions support it. Baird confirmed this is a recognized practice in Wisconsin and outlined the 39 relevant considerations. 40 41 Baird also briefed the Board on recent legislative changes, including 2023 Wisconsin Act 12 , which 42 reduced the new construction value credit for levy limit calculations from 100 percent to 90 percent and 43 requires Joint Review Boards to specify a termination year at creation. 2025 Wisconsin Act 235, effective 44 October 1, 2025, creates a new residential TID type specifically for owner -occupied workforce housing, 45 exempt from the 12 percent equalized value test and subject to a separate 3 percent cap. This new district 46 type was identified as potentially applicable to the Village's housing goals. 2025 Wisconsin Act 173 47 extends the affordable housing extension from one to two years, effective after October 1, 2028. 48 3 Minutes of the July 13, 2026, - unapproved 3 Special Joint Meeting of Finance Committee and Village Board - unapproved 1 Trustees requested that TID performance be reviewed on an annual basis, integrated into the budget 2 process. Andrews confirmed that an annual report is submitted to the DOR each year and that Baird 3 produces a pro forma update, which would be appropriate to bring forward during budget discussions. 4 5 Action Item: Andrews to incorporate TID financial performance review and pro forma update into the 6 annual budget process for regular Board and Finance Committee consideration 7 . 8 Action Item: Andrews to explore feasibility of the new residential TID under Act 235 as it may apply to 9 potential workforce housing development, and to monitor guidance from the Department of 10 Administration upon its October 2025 release. 11 12 Action Item: Andrews to investigate whether infrastructure associated with the sewer and water 13 extension corridor along STH 57 — which partially falls within TID No. 1 — can be appropriately allocated 14 as a TID No. 2 eligible expenditure, and whether a project plan amendment may be warranted. 15 16 7. Discussion/Action Items 17 a. Tax Incremental District (TID) Overview 1:36:23 18 Motion to file the TID overview report as presented by Baird was made by Bell and seconded by H eidler. 19 Motion carried — all ayes. 20 21 b. Strategic Planning Proposals 1:40:00 22 Andrews presented two proposals received for strategic planning services: one from Innovative Public 23 Advisors (IPA) at $23,500, and one from Public Administration Associates (PAA) at approximately $14,750 24 plus estimated travel costs of $750, for a total of approximately $15,500. Andrews noted that both firms 25 are qualified and experienced with municipal strategic planning engagements. 26 27 Board members discussed the value and necessity of a formal strategic planning process, with consensus 28 that the Village lacks a unified direction that all committees can reference when evaluating proposals and 29 allocating resources. Multiple members noted that without a strategic plan, committee efforts risk 30 misalignment and that continuity across Board membership changes is difficult to maintain. It was agreed 31 that the plan must be actionable, measurable, and reviewed on a regular basis — typically annually with 32 a more comprehensive refresh every three to five years. 33 34 PAA was identified as the preferred firm based on cost, the quality of their proposal, their familiarity with 35 municipal contexts, and the structure of their engagement model, which includes a steering committee 36 comprising Board members, Village staff, and community stakeholders. The engagement was estimated 37 to take 14 to 16 weeks. Andrews expressed a preference for beginning the process in September 2026 to 38 avoid conflicts with the budget cycle and the holiday period. 39 40 The matter of funding was discussed. The strategic planning engagement was not included in the 2026 41 budget. Andrews indicated that it may be possible to defer a portion of the costs into 2027, and that PAA's 42 standard billing structure allows for phased payments. Andrews was directed to contact PAA to negotiate 43 a deferred payment arrangement if possible, and to confirm their availability to begin in September. 44 45 Motion to approve the proposal from Public Administration Associates (PAA) for strategic planning services 46 and to authorize Andrews to negotiate contract terms including payment timing was made by Heidler and 47 seconded by Howson. Motion carried — all ayes. 48 4 Minutes of the July 13, 2026, - unapproved 4 Special Joint Meeting of Finance Committee and Village Board - unapproved Action Item: Andrews to contact PAA to negotiate contract terms, including a deferred or phased payment 1 arrangement to align costs with the 2027 budget cycle where possible, and to confirm a September 2026 2 start date. 3 Action Item: Andrews to bring a proposed steering committee composition back to the Village Board for 4 approval prior to engagement commencement. 5 6 8. Adjourn 7 Motion to adjourn the Special Joint Meeting of the Finance Committee and Village Board was made by 8 Heidler and seconded by Kelly at 12:18 P.M.. Motion carried — all ayes. 9 10 Minutes Respectfully Submitted by Julie Thyssen, Village Clerk 11 5 1 FINANCE COMMITTEE MEETING MINUTES 1 Monday, July 13, 2026, Immediately following the adjournment of the 2 Joint Meeting of the Finance Committee and Village Board 3 (Approval Pending) 4 5 1. Call to Order 6 The Finance Committee Meeting was called to order on Monday July 13, 2026, at 12:21 PM at the Sister 7 Bay Liberty Grove Fire Station, 2258 Mill Road, Sister Bay, WI. 8 9 2. Roll Call 10 Present: Chairperson Brigid White, Terry Kelly, Louise Howson, and Mike Laszkiewicz. Andy Woerfel 11 excused. 12 13 Others: Administrator Ben Andrews, Administrative Assistant Sarah Bertges, Financial Specialist/Treasurer 14 Vlad Gannik 15 16 3. Approve Agenda 17 Motion to approve the agenda was made by Kelly and seconded by Laszkiewicz. Motion carried — all ayes. 18 19 4. Approve Meeting Minutes 20 a. June 8, 2026; Regular Meeting 21 Motion to approve the June 8, 2026 regular meeting minutes as presented was made by Kelly and 22 seconded by Laszkiewicz. Motion carried — all ayes. 23 24 5. Discussion/Action Items 25 a. Budgeting Software Discussion 26 Andrews presented an update on the ClearGov budgeting software proposal, including a revised January 27 1, 2027 contract. Staff reported that a live Caselle API integration would cost an additional $1,200 28 annually, while ClearGov advised that most clients use a manual import/export process at no added cost. 29 30 The committee discussed implementation timing, subscription fees, and the respective roles of Caselle 31 and ClearGov. Andrews indicated he would lead implementation, with the software expected to be fully 32 utilized for the 2028 budget process. 33 34 Motion to recommend to the Village Board approval of the ClearGov budgeting software agreement with 35 a January 1, 2027 implementation start date, under the contract terms as presented, was made by 36 Laszkiewicz and seconded by Kelly. Motion carried — all ayes. 37 38 b. TIF Assistance Policy 39 Andrews reviewed revisions to the TIF Assistance Policy, including requiring a letter of credit, reducing the 40 application deposit to $1,000, and establishing a discretionary $5,000 professional services escrow. The 41 committee confirmed the application review process and requested Village Attorney review the "but for" 42 test language before Board consideration. 43 44 Motion to accept the TIF Assistance Policy as presented and forward it to legal counsel for review prior to 45 Village Board adoption was made by Kelly and seconded by Laszkiewicz. Motion carried — all ayes. 46 6 Minutes of the July 13, 2026, Meeting of the Finance Committee - unapproved 2 Action Item: Andrews to transmit the TIF Assistance Policy to Village Attorney for review, with specific 1 attention to the enforceability of the "but for" test language. 2 3 c. 2027 CIP: Preliminary Review and Discussion 4 Andrews presented the draft 2027 –2031 Capital Improvement Plan (CIP), noting it reflects department 5 requests without prioritization. Several 2026 projects were deferred to 2027. 6 The committee discussed the Village's capacity to complete the proposed capital projects, the timing of 7 bond financing, and several individual project listings. Staff indicated the CIP would be refined during the 8 2027 budget process. 9 10 The committee requested future reviews include capital reserve balances for deferred projects and a 11 discussion of the Village's emergency capital reserve. Staff also reported ongoing work on the Highway 57 12 utility extension and marina financing. 13 Action Items: 14 • Staff to prepare a single-page 2027 CIP summary by fund for distribution at the next meeting. 15 • Staff to prepare a capital reserve schedule identifying funds levied by project and current 16 allocation status. 17 • A rainy day reserve assessment to be placed on a future Finance Committee agenda. 18 • Andrews to follow up with RVL on the service area review for the Highway 57 utility extension and 19 report back. 20 21 6. Staff Reports 22 Andrews introduced the Staff Reports agenda item as a standing placeholder for future use, noting that 23 quarterly financial reporting — both operational and capital — could be presented under this item in 24 future meetings if the committee wishes to formalize that practice. 25 26 7. Matters to be Placed on a Future Agenda or Referred to a Committee, Official or Employee 27 a. Propane for Village Facility 28 Andrews noted that the propane bidding process is ongoing. No further action taken. 29 30 b. 2027 Budget: Preliminary Review and Discussion 31 Gannik confirmed that a budget document is being prepared with 2025 audited actuals, 2026 quarter 1 32 and quarter 2 figures, the approved 2026 budget, and a preliminary 2027 draft — broken down by 33 department and expense category. This detailed review is anticipated for the August meeting. 34 35 c. 2027 CIP: Preliminary Review and Discussion 36 Carried forward. See Item 5c above. 37 38 8. Next Meetings 39 a. July 27, 2026; 10:00 AM 40 The next Finance Committee meeting is confirmed for July 27, 2026 at 10:00 AM. 41 42 b. August Meeting 43 Following a discussion of member availability, the committee scheduled the August Finance Committee 44 meeting for Monday, August 31, 2026 at 9:00 AM. 45 46 9. Adjourn 47 Motion to adjourn at 1:49 p.m. was made by Laszkiewicz and seconded by Kelly. Motion carried — all ayes 48 7 Minutes of the July 13, 2026, Meeting of the Finance Committee - unapproved 3 Minutes submitted by Julie Thyssen, Village Clerk 1 8 Page 1 STAFF REPORT Date: July 21, 2026 To: Finance Committee Re: Sister Bay Historical Society; Request for Village Contribution; Little Sister Barn Author(s): Benjamin Andrews, Village Administrator Attached to this staff report is correspondence from the Sister Bay Historical Society requesting Village contributions for the Little Sister Ba rn project . The request for this agenda item was referred to the Finance Committee from the Village Board a t the July 21 st, 2026, Village Board Meeting. 9 10 11 12 13 Page 1 STAFF REPORT Date: July 24, 2026 To: Finance Committee Re: 2027 CIP: Preliminary Review and Discussion Author(s): Benjamin Andrews, Village Administrator Volodymyr Gannik, Finance Specialist-Treasurer The 2027 Capital Improvement Plan is accessible using the following link: https://sisterbaywi- my.sharepoint.com/:f:/g/personal/administrator_sisterbaywi_gov/IgBERgnfiLitTa4JC1XA- ELZAc2Rl_uCgizHDJugohLXIK0?e=ZWzQz4 Review Process and Guidance for Upcoming CIP Review The Finance Committee conducted a structured review of the previous year’s Capital Improvement Program (CIP), focusing on fiscal performance, project delivery, and alignment with long-term strategic priorities. The process generally includes the following steps: • Reviewing year-end financial reports to compare actual expenditures against approved CIP budgets. • Assessing progress on active projects, including schedule adherence, cost changes, and any factors contributing to delays. • Evaluating completed projects to determine whether objectives were met and if final costs aligned with initial forecasts. • Identifying projects requiring reauthorization or adjustments. • Considering emerging capital needs and determining whether modifications to future project sequences. For the upcoming meeting, the CIP can be reviewed using a similar structured approach. 14 Page 1 STAFF REPORT Date: July 24, 2026 To: Finance Committee Re: 2027 Budget: Preliminary Review and Discussion Author(s): Benjamin Andrews, Village Administrator Volodymyr Gannik, Finance Specialist-Treasurer The 2027 Budget is accessible using the following link: https://sisterbaywi- my.sharepoint.com/:f:/g/personal/administrator_sisterbaywi_gov/IgCuvw0A7V2ESpH6sfZXl3dn AZ4TxUyizqCKzhILBmKXQzo?e=M6ycWt Review Process and Guidance for Upcoming Budget Review The Finance Committee conducted a preliminary review of the previous year’s budget with a focus on validating financial assumptions, clarifying variances, and identifying areas needing follow-up. Their process involved several key steps: • Initial Budget Context Review: Staff presented the preliminary budget, noting that many figures were placeholders identical to the prior year pending refinement. • Tax Levy Considerations: The committee discussed the general property tax levy and explored possible reductions based on initial budget review. • Revenue Line -Item Examination: Members reviewed revenues such as liquor licenses, building permits, and intergovernmental aid, noting seasonal variations in collections. • Clarification of Expense Categories: Committee members sought explanations for administrative costs, department overruns, and contract-related expenses (e.g., propane). • Department-Specific Budget Checks: The committee examined anomalies in the Fire Department budget, including an identified discrepancy of approximately $7,000 between the department’s requests and what appeared in the adopted budget. • Staffing and Payroll Review: The committee discussed Public Works staffing shifts and how changes in full-time versus part-time coverage affected wage distributions. • TID Funding Clarification: Members raised questions about Tax Increment District (TID) accounts, leading to discussion of allowable uses and the role of TID funds in road repair projects. 15 Page 1 STAFF REPORT Date: July 27, 2026 To: Finance Committee Re: Staff Reports/Updates: 2026 Second-Quarter Budget to Actual Financial Report Author(s): Volodymyr Gannik, Finance Specialist-Treasurer BACKGROUND Attached for Finance Committee review is the General Fund Budget to Actual Financial Report for the six-month period ending June 30, 2026. The report provides a high -level overview of second -quarter financial activity, summarizes revenues and expenditures by major category, and identifies significant budget -to-actual items that should be monitored during the second half of the fiscal year. As of June 30, 2026, 50% of the fiscal year had elapsed . Revenue and expenditure percentages should be evaluated with consideration for timing and seasonality. Certain revenues are received early in the year, while many operating, maintenance, and program expenditures occur primarily during the summer and fall. 16 Page 2 VILLAGE OF SISTER BAY 2026 SECOND-QUARTER BUDGET TO ACTUAL FINANCIAL REPORT GENERAL FUND OVERVIEW For the six -month period ending June 30, 2026, General Fund revenues totaled $3,162,604.31, representing 85.3% of the annual revenue budget of $3,707,953.78. General Fund expenditures totaled $1,518,229.02, representing 41.0% of the annual expenditure budget of $3,707,953.32. The resulting year-to-date excess of revenues over expenditures was $1,644,375.29. This amount should not be interpreted as a projected year -end surplus. The current balance is primarily influenced by the timing of General Property Tax revenue, which was substantially recognized during the first half of the year, while many operating exp enditures, transfers, seasonal activities, maintenance projects, and contractual payments will occur during the remaining six months. Key second-quarter observations include: • General Property Tax revenue of approximately $2.628 million was fully recognized. • Interest on investments reached approximately $133,037, or 88.7% of the annual budget. • Intergovernmental revenues were approximately 51.8% of budget. • Licenses and permits were approximately 64.7% of budget. • No transfer from the TID Fund had been recorded as of June 30 against the annual budget of $145,000. • Water and Marina PILOT transfers were each recorded at 50% of their annual budgets. • Total expenditures were at 41.0% of the annual budget at the midpoint of the fiscal year. • Several seasonal and maintenance functions remained below 50% because activity is expected to increase during the summer and fall. • Certain expenditure functions exceeded the 50% midpoint and should continue to be monitored. 17 Page 3 General Fund Budget to Actual Revenue Summary Revenue Category YTD Actual Annual Budget Remaining / Unearned % Recognized Taxes $2,628,272 $2,693,706 $65,434 97.6% Intergovernmental Revenues $141,518 $273,156 $131,638 51.8% Licenses and Permits $168,368 $260,125 $91,757 64.7% Fines, Forfeits and Penalties $646 $2,500 $1,854 25.8% Public Charges for Services $16,711 $39,700 $22,989 42.1% Miscellaneous Revenues $154,590 $188,767 $34,177 81.9% Other Financing Sources $52,500 $250,000 $197,500 21.0% Total General Fund Revenues $3,162,604 $3,707,954 $545,349 85.3% Revenue Detail and Observations Taxes Taxes totaled approximately $2.628 million , or 97.6% of the annual budget. This category is heavily influenced by the timing of General Property Tax recognition. Room Tax revenue of $65,000 had not yet been recorded as of June 30. Intergovernmental Revenues Intergovernmental revenues totaled approximately $141,518, or 51.8% of budget. Notable activity included: • Personal Property Aid: $29,291, or 97.6% of budget • Fire Insurance Dues: $33,362, or 107.6% of budget • State Aid—Roads: $71,227, or 50.0% of budget • Recycling Rebate: $7,635, or 117.5% of budget State Shared Revenue, Supplemental Aid, Computer Aid, and certain grant revenues had not yet been received or recorded. Licenses and Permits Licenses and permits totaled approximately $168,368, or 64.7% of budget. Other Permits reached approximately $136,275, or 69.9% of the annual budget. Building Permit revenue was at 27.2%, while Zoning Fees and Permits were at 45.8%. 18 Page 4 Public Charges for Services Public Charges for Services totaled approximately $16,711, or 42.1% of budget. Several individual revenue lines exceeded their annual budgets, including Memorials, Miscellaneous Charges for Services, Library Charges, and Recreation Charges. Park Rental revenue remained at 33.7% and may increase with summer activity. Miscellaneous Revenues Miscellaneous Revenues totaled approximately $154,590, or 81.9% of the annual budget. Interest on investments totaled approximately $133,037, representing 88.7% of the annual budget after six months. Investment earnings remain an important positive contributor to General Fund performance. Other Financing Sources Other Financing Sources totaled $52,500, or 21.0% of budget. • Transfer from TID Fund: $0 of the $145,000 annual budget • Water PILOT: $27,500, or 50.0% of budget • Marina PILOT: $25,000, or 50.0% of budget The timing and anticipated receipt of the TID transfer should continue to be monitored during the second half of the year. 19 Page 5 Complete Expenditure Summary by Major Function The following table includes every expenditure function presented in the General Fund report. Department / Function YTD Actual Annual Budget Budget Remaining % Used Village Board $30,039 $74,599 $44,559 40.3% Legal $9,648 $45,000 $35,353 21.4% Administrator $167,579 $457,853 $290,273 36.6% Clerk $26,421 $91,446 $65,025 28.9% Elections $13,280 $21,312 $8,032 62.3% Finance Director / Treasurer $44,152 $167,482 $123,330 26.4% Property Assessment $24,456 $48,920 $24,464 50.0% Audit and Consulting $14,627 $30,000 $15,373 48.8% General Buildings and Plant $42,909 $71,936 $29,027 59.7% Village Hall $3,090 $13,700 $10,610 22.6% Post Office $380 $6,511 $6,131 5.8% Fire Station $25,071 $73,250 $48,179 34.2% Administration Building $5,277 $19,600 $14,323 26.9% Tax Refunds / Uncollectible Taxes $0 $50 $50 0.0% Law Enforcement Insurance $101 $745 $644 13.6% Property Insurance $3,468 $9,000 $5,532 38.5% Law Enforcement $0 $6,000 $6,000 0.0% Fire Department Support $93,450 $186,900 $93,450 50.0% Building Inspector $5,464 $30,000 $24,536 18.2% Department of Public Works $180,362 $345,357 $164,995 52.2% DPW Machinery $22,691 $39,380 $16,689 57.6% Street Maintenance $24,344 $87,341 $62,997 27.9% Street Cleaning $4,010 $5,000 $990 80.2% Snow and Ice $34,577 $49,000 $14,423 70.6% Street Signs $641 $6,500 $5,859 9.9% Seasonal Decorations $12,356 $39,391 $27,035 31.4% Street Lighting $8,914 $24,000 $15,086 37.1% Sidewalks $0 $1,000 $1,000 0.0% Storm Sewer Maintenance $3,456 $31,270 $27,814 11.1% Public Transportation $5,429 $27,901 $22,472 19.5% Recycling and Garbage Collection $65,314 $180,000 $114,686 36.3% 20 Page 6 Department / Function YTD Actual Annual Budget Budget Remaining % Used Recycling $12,848 $35,000 $22,152 36.7% Weed and Nuisance Control $1,650 $15,500 $13,850 10.7% Animal Control $667 $1,854 $1,187 36.0% Cemetery $0 $8,000 $8,000 0.0% Library $22,650 $48,451 $25,802 46.8% Other Culture $0 $2,500 $2,500 0.0% Historical Society $15,000 $15,000 $0 100.0% Coastal Byways $500 $500 $0 100.0% SBAA $22,257 $100,656 $78,399 22.1% Humane Society $5,000 $5,000 $0 100.0% Sail Door County / Department 198 $10,000 $10,000 $0 100.0% Parks $62,240 $239,008 $176,768 26.0% Dog Park $789 $2,095 $1,306 37.7% Recreation Programs and Events $15,273 $11,603 $(3,670) 131.6% Recreation Facilities $30,639 $75,548 $44,909 40.6% Bike Trail $1,030 $5,000 $3,970 20.6% Forestry / Department 110 $1,251 $7,791 $6,540 16.1% Green Tier / Department 200 $203 $2,500 $2,297 8.1% Planning / Department 300 $0 $37,800 $37,800 0.0% Economic Development —Zoning Operations $51,134 $110,821 $59,687 46.1% Urban Development $10,152 $25,000 $14,848 40.6% Economic Development Programs $0 $10,000 $10,000 0.0% Information Booth $694 $2,000 $1,306 34.7% Tourism Zone Charges $42,059 $65,000 $22,941 64.7% DCEDC / Department 703 $0 $3,777 $3,777 0.0% Bay Lakes Regional Planning $4,326 $4,386 $60 98.6% Transfer to TKH $26,000 $52,000 $26,000 50.0% Transfer to Capital Fund $310,360 $620,720 $310,360 50.0% Total General Fund Expenditures $1,518,229 $3,707,953 $2,189,724 41.0% 21 Page 7 SECOND-QUARTER BUDGET BRIDGE ANALYSIS REVENUE ACTIVITY AHEAD OF THE 50% MIDYEAR BENCHMARK Taxes Tax revenues were at 97.6% of budget, primarily because General Property Tax revenue was fully recognized during the first half of the year. This is a timing -related result and should not be annualized. Investment Income Interest on investments was approximately $133,037, or 88.7% of the annual budget. If interest rates and invested balances remain favorable, this category may exceed the annual budget; however, future investment returns remain subject to cash-flow needs and market rates. Licenses and Permits Licenses and permits were at 64.7% of budget. Other Permit revenue was the largest component, totaling approximately $136,275. Intergovernmental Revenues Intergovernmental revenues were slightly above the midpoint at 51.8%, although several aid payments had not yet been received. REVENUE ACTIVITY BELOW THE 50% MIDYEAR BENCHMARK Other Financing Sources Other Financing Sources were at 21.0% of budget because the $145,000 TID transfer had not yet been recorded. Water and Marina PILOT transfers were each at exactly 50%. Public Charges for Services Public Charges for Services were at 42.1%. Some categories, including park rentals, may experience greater activity during the summer season. Fines, Forfeits and Penalties Fines and penalties were at 25.8% of the annual budget. This revenue category can fluctuate and should not be assumed to occur evenly throughout the year. 22 Page 8 EXPENDITURE MONITORING FUNCTIONS ABOVE THE 50% MIDYEAR BENCHMARK Recreation Programs and Events Recreation Programs and Events totaled approximately $15,273, or 131.6% of budget. This function exceeded its annual budget by approximately $3,670, primarily because Fireworks expenditures totaled approximately $14,814 against a budget of $9,000. This category requires review to determine whether a budget amendment, transfer, reimbursement, donation, or other offsetting funding source is anticipated. Historical Society, Coastal Byways, Humane Society and Sail Door County These appropriations were fully expended at 100% because the annual support payments were made during the first half of the year. These are timing -related results rather than recurring monthly expenditure patterns. Bay Lakes Regional Planning Bay Lakes Regional Planning was at 98.6% of budget because the annual payment was substantially completed. Street Cleaning Street Cleaning was at 80.2% of budget. The remaining balance was approximately $990, and this account should be monitored for additional activity during the second half of the year. Snow and Ice Snow and Ice expenditures were at 70.6% of budget. Although winter activity is seasonal, the Village must retain adequate budget capacity for snow and ice operations during the final months of 2026. Minor equipment and tools were at 90.9% of their individual budget. Tourism Zone Charges Tourism Zone Charges were at 64.7% of budget. The timing and amount of remaining charges should be reviewed against anticipated obligations for the balance of the year. Elections Election expenditures were at 62.3% of budget. Additional election -related expenditures may occur later in the year, so the remaining budget of approximately $8,032 should be monitored. 23 Page 9 General Buildings and Plant General Buildings and Plant expenditures were at 59.7% of budget. Several personnel-related lines exceeded the 50% benchmark, including: • Full-time wages • Part-time wages • Retirement • Social Security • Health benefits • Property and liability insurance The unusually high part-time wage percentage reflects a small annual budget of $152 compared with actual expenditures of approximately $2,402. DPW Machinery DPW Machinery was at 57.6% of budget. Repairs and maintenance totaled approximately $13,270, or 88.5% of its annual line-item budget, and should be monitored for additional repair needs. Department of Public Works The Department of Public Works was at 52.2% of budget, slightly above the midyear benchmark. Items requiring attention include: • Unworked wages: approximately $15,899 against a budget of $7,300 • Part-time wages: approximately $3,783 against a budget of $2,824 • HSA benefits: approximately $13,131 against a budget of $9,858 • Recruiting: approximately $771 against a budget of $500 • Contracted services: approximately $578 against a budget of $300 These line-level overages may be offset by available balances elsewhere within the department, but should continue to be reviewed. Other Notable Line-Item Pressures Although the following departments remained below their total annual budgets, individual accounts exceeded budget or were ahead of the midyear benchmark: Village Board • Recognition expenses were approximately $1,100 against a $500 budget. • Website expenses were approximately $4,400 against a $2,000 budget. 24 Page 10 Administrator • Contracted services of $800 were recorded without a specific budget. • Membership dues were approximately $4,810 against a $4,500 budget. • Office supplies were at approximately 92.0% of budget. Clerk • Advertising and notices were recorded without a budget. • Education and training totaled approximately $567 against a $400 budget. Finance Director / Treasurer • Unworked wages totaled approximately $3,168 against a budget of approximately $1,905. • Computer software was at approximately 76.2% of budget. Street Maintenance Street Maintenance was at only 27.9% overall; however, overtime wages totaled approximately $1,163 against a budget of $377. Seasonal Decorations Social Security expenditures exceeded the individual line -item budget, although the overall function was at only 31.4%. Parks Parks were at 26.0% overall, but: • Electric and gas expenditures totaled approximately $4,203 against a $2,250 budget. • Internet expenditures of approximately $407 were recorded without a budget. • Grounds maintenance was at approximately 60.4% of budget. Recreation Facilities Recreation Facilities were at 40.6% overall, but: • Electric and gas totaled approximately $9,948 against a $7,500 budget. • Internet expenditures of approximately $380 were recorded without a budget. • Grounds maintenance totaled approximately $7,890 against a $5,000 budget. Economic Development—Zoning Operations The function was at 46.1% overall. Several personnel and operating accounts exceeded the 50% midpoint, including Social Security, health, dental, disability, HSA benefits, legal expenses, software, and education and training. These should be monitored during the second half of the year. 25 Page 11 Overall Financial Position At June 30, 2026, the General Fund reported: • Year-to-date revenues: $3,162,604.31 • Year-to-date expenditures: $1,518,229.02 • Year-to-date revenues over expenditures: $1,644,375.29 • Revenue budget recognized: 85.3% • Expenditure budget used: 41.0% The General Fund remains in a stable midyear position. Revenue collections are ahead of the 50% benchmark, largely due to the timing of property taxes and strong investment earnings. Expenditures remain below the midpoint in total, although several individ ual functions and accounts require continued monitoring. The most significant items for the second half of 2026 include: • Timing and receipt of the $145,000 TID transfer • Recreation Programs and Events exceeding its annual budget • Remaining Snow and Ice budget capacity • Street Cleaning expenditures • DPW Machinery repair costs • Department of Public Works personnel and benefit accounts • Tourism Zone Charges • Individual line-item overages within Parks and Recreation Facilities • Seasonal spending expected during the summer and fall • Completion of the remaining General Fund transfers Staff will continue monitoring budget performance and will report material changes, expected overages, or recommended budget amendments to the Finance Committee. 26 VILLAGE OF SISTER BAY REVENUES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2026 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 07/17/2026 11:44AM PAGE: 1 TAXES 100-41110-000-000 GENERAL PROPERTY TAXES 2,628,243.00 2,628,243.00 2,628,243.00 .00 100.0 100-41150-000-000 MANAGED FOREST LANDS .00 .00 163.00 163.00 .0 100-41210-000-000 ROOM TAXES .00 .00 65,000.00 65,000.00 .0 100-41800-000-000 INTEREST & PENALTIES - TAXES 28.56 28.56 300.00 271.44 9.5 TOTAL TAXES 2,628,271.56 2,628,271.56 2,693,706.00 65,434.44 97.6 INTERGOVERNMENTAL REVENUES 100-43410-000-000 STATE SHARED REVENUE .00 .00 9,035.70 9,035.70 .0 100-43411-000-000 PERSONAL PROPERTY AID 29,290.86 29,290.86 30,000.00 709.14 97.6 100-43413-000-000 SUPPLEMENTAL AID .00 .00 52,774.91 52,774.91 .0 100-43420-000-000 FIRE INSURANCE DUES 33,361.83 33,361.83 31,000.00 ( 2,361.83) 107.6 100-43430-000-000 COMPUTER AIDS .00 .00 787.75 787.75 .0 100-43531-000-000 STATE AID - ROADS 71,226.70 71,226.70 142,453.42 71,226.72 50.0 100-43650-000-000 FOREST LANDS 4.00 4.00 4.00 .00 100.0 100-43790-000-000 GRANTS - OTHER .00 .00 600.00 600.00 .0 100-43791-000-000 RECYCLING REBATE 7,634.65 7,634.65 6,500.00 ( 1,134.65) 117.5 TOTAL INTERGOVERNMENTAL REVENUES 141,518.04 141,518.04 273,155.78 131,637.74 51.8 LICENSES AND PERMITS 100-44110-000-000 LIQUOR LICENSES 15,285.00 15,285.00 18,000.00 2,715.00 84.9 100-44120-000-000 OPERATORS LICENSES 690.00 690.00 1,800.00 1,110.00 38.3 100-44140-000-000 TOBACCO LICENSES 50.00 50.00 250.00 200.00 20.0 100-44210-000-000 DOG LICENSES 120.00 120.00 75.00 ( 45.00) 160.0 100-44300-000-000 BUILDING PERMITS 6,798.06 6,798.06 25,000.00 18,201.94 27.2 100-44410-000-000 ZONING FEES & PERMITS 9,150.00 9,150.00 20,000.00 10,850.00 45.8 100-44990-000-000 OTHER PERMITS 136,275.00 136,275.00 195,000.00 58,725.00 69.9 TOTAL LICENSES AND PERMITS 168,368.06 168,368.06 260,125.00 91,756.94 64.7 FINES, FORFEITS, AND PENALTIES 100-45100-000-000 COURT FINES 480.56 480.56 1,500.00 1,019.44 32.0 100-45210-000-000 CITATIONS/PKG TICKETS 165.00 165.00 1,000.00 835.00 16.5 TOTAL FINES, FORFEITS, AND PENALTIES 645.56 645.56 2,500.00 1,854.44 25.8 27 VILLAGE OF SISTER BAY REVENUES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2026 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 07/17/2026 11:44AM PAGE: 2 PUBLIC CHARGES FOR SERVICES 100-46110-000-000 ASSESSMENT LETTER FEES 120.00 120.00 3,000.00 2,880.00 4.0 100-46120-000-000 PLAN COMMISSION FEES 5,400.00 5,400.00 14,000.00 8,600.00 38.6 100-46140-000-000 PUBLISHING FEES .00 .00 1,000.00 1,000.00 .0 100-46161-000-000 MEMORIALS 1,000.00 1,000.00 500.00 ( 500.00) 200.0 100-46190-000-000 MISC CHARGES FOR SERVICES 2,668.06 2,668.06 1,250.00 ( 1,418.06) 213.4 100-46310-000-000 HWY DEPT CHGS REIMB .00 .00 150.00 150.00 .0 100-46350-000-000 TRANSPORTATION DONATIONS .00 .00 10,000.00 10,000.00 .0 100-46710-000-000 LIBRARY CHARGES 3,408.19 3,408.19 3,000.00 ( 408.19) 113.6 100-46720-000-000 PARK RENTAL 1,615.00 1,615.00 4,800.00 3,185.00 33.7 100-46750-000-000 RECREATION CHARGES 2,500.00 2,500.00 2,000.00 ( 500.00) 125.0 TOTAL PUBLIC CHARGES FOR SERVICES 16,711.25 16,711.25 39,700.00 22,988.75 42.1 MISCELLANEOUS REVENUES 100-48110-000-000 INTEREST ON INVESTMENTS 133,037.00 133,037.00 150,000.00 16,963.00 88.7 100-48210-000-000 POST OFFICE RENTAL 11,571.75 11,571.75 18,867.00 7,295.25 61.3 100-48215-000-000 POST OFFICE REIMB .00 .00 2,500.00 2,500.00 .0 100-48220-000-000 VILLAGE HALL RENTAL 595.27 595.27 1,000.00 404.73 59.5 100-48240-000-000 FIRE STATION RENTAL 1,514.40 1,514.40 1,500.00 ( 14.40) 101.0 100-48250-000-000 EMS BUILDING RENTAL CHARGES 5,649.62 5,649.62 10,000.00 4,350.38 56.5 100-48260-000-000 LAND LEASES 1.00 1.00 400.00 399.00 .3 100-48422-000-000 INSURANCE RECOVERY 1,595.00 1,595.00 3,000.00 1,405.00 53.2 100-48500-000-000 DONATIONS 231.00 231.00 .00 ( 231.00) .0 100-48510-000-000 INTEREST ON LEASE .00 .00 1,000.00 1,000.00 .0 100-48995-000-000 MISC OTHER REVENUE 394.80 394.80 500.00 105.20 79.0 TOTAL MISCELLANEOUS REVENUES 154,589.84 154,589.84 188,767.00 34,177.16 81.9 OTHER FINANCING SOURCES 100-49250-000-000 TRANSFERS FROM TID FUND .00 .00 145,000.00 145,000.00 .0 100-49260-000-000 TRANSFERS FROM WATER: PILOT 27,500.00 27,500.00 55,000.00 27,500.00 50.0 100-49268-000-000 TRANSFERS FROM MARINA: PILOT 25,000.00 25,000.00 50,000.00 25,000.00 50.0 TOTAL OTHER FINANCING SOURCES 52,500.00 52,500.00 250,000.00 197,500.00 21.0 TOTAL FUND REVENUE 3,162,604.31 3,162,604.31 3,707,953.78 545,349.47 85.3 28 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2026 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 07/17/2026 11:44AM PAGE: 3 VILLAGE BOARD 100-51100-111-00 FULL-TIME WAGES - BOARD 22,112.50 22,112.50 57,000.00 34,887.50 38.8 100-51100-132-00 SOCIAL SECURITY - BOARD 1,691.65 1,691.65 4,360.50 2,668.85 38.8 100-51100-143-00 RECOGNITION - BOARD 1,100.13 1,100.13 500.00 ( 600.13) 220.0 100-51100-144-00 MILEAGE - BOARD 53.65 53.65 100.00 46.35 53.7 100-51100-145-00 EXPENSE ALLOWANCE - BOARD 130.80 130.80 250.00 119.20 52.3 100-51100-310-00 COMPUTER SOFTWARE - BOARD .00 .00 4,000.00 4,000.00 .0 100-51100-311-00 WEBSITE - VILLAGE BOARD 4,400.00 4,400.00 2,000.00 ( 2,400.00) 220.0 100-51100-312-00 IT SUPPORT - BOARD 500.00 500.00 2,500.00 2,000.00 20.0 100-51100-321-00 OFFICE SUPPLIES - BOARD 14.75 14.75 500.00 485.25 3.0 100-51100-325-00 ADVERTISING & NOTICES - BOARD .00 .00 2,500.00 2,500.00 .0 100-51100-332-00 EDUCATION & TRAINING - BOARD .00 .00 300.00 300.00 .0 100-51100-333-00 CONFERENCES & MEETINGS - BOARD .00 .00 500.00 500.00 .0 100-51100-512-00 WORKERS COMP - BOARD 35.75 35.75 88.00 52.25 40.6 TOTAL VILLAGE BOARD 30,039.23 30,039.23 74,598.50 44,559.27 40.3 LEGAL 100-51300-209-00 LEGAL EXPENSES 9,647.50 9,647.50 45,000.00 35,352.50 21.4 TOTAL LEGAL 9,647.50 9,647.50 45,000.00 35,352.50 21.4 29 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2026 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 07/17/2026 11:44AM PAGE: 4 ADMINISTRATOR 100-51410-111-00 FULL-TIME WAGES - ADMIN 22,575.25 22,575.25 50,870.00 28,294.75 44.4 100-51410-112-00 FULL-TIME OT WAGES - ADMIN .00 .00 3,473.32 3,473.32 .0 100-51410-113-00 COMP TIME - ADMIN 243.22 243.22 .00 ( 243.22) .0 100-51410-114-00 UNWORKED WAGES - ADMIN 100,587.34 100,587.34 279,384.14 178,796.80 36.0 100-51410-131-00 RETIREMENT - ADMIN 2,107.98 2,107.98 13,409.31 11,301.33 15.7 100-51410-132-00 SOCIAL SECURITY - ADMIN 9,424.62 9,424.62 16,229.83 6,805.21 58.1 100-51410-133-00 HEALTH BENEFITS - ADMIN 10,996.96 10,996.96 18,690.00 7,693.04 58.8 100-51410-134-00 DENTAL BENEFITS - ADMIN 597.56 597.56 1,097.00 499.44 54.5 100-51410-135-00 LIFE BENEFITS - ADMIN 59.11 59.11 1,094.00 1,034.89 5.4 100-51410-136-00 DISABILITY BENEFITS - ADMIN 102.47 102.47 703.00 600.53 14.6 100-51410-137-00 HSA BENEFITS - ADMIN 3,250.25 3,250.25 5,635.00 2,384.75 57.7 100-51410-138-00 EAP BENEFITS - ADMIN 114.84 114.84 342.91 228.07 33.5 100-51410-140-00 VISION BENEFITS - ADMIN 62.38 62.38 301.00 238.62 20.7 100-51410-142-00 RECRUITING - ADMIN .00 .00 5,000.00 5,000.00 .0 100-51410-143-00 RECOGNITION - ADMIN 225.97 225.97 900.00 674.03 25.1 100-51410-144-00 MILEAGE - ADMIN .00 .00 1,000.00 1,000.00 .0 100-51410-145-00 EXPENSE ALLOWANCE - ADMIN 159.00 159.00 1,000.00 841.00 15.9 100-51410-190-00 OTHER PERSONNEL EXP - ADMIN .00 .00 500.00 500.00 .0 100-51410-200-00 CONTRACTED SERVICES - ADMIN 800.00 800.00 .00 ( 800.00) .0 100-51410-204-00 CELL PHONE - ADMIN 169.15 169.15 1,000.00 830.85 16.9 100-51410-302-00 COMPUTER EQUIPMENT - ADMIN .00 .00 2,000.00 2,000.00 .0 100-51410-310-00 COMPUTER SOFTWARE - ADMIN 552.71 552.71 1,750.00 1,197.29 31.6 100-51410-312-00 IT SUPPORT - ADMIN 4,169.85 4,169.85 7,000.00 2,830.15 59.6 100-51410-321-00 OFFICE SUPPLIES - ADMIN 2,761.31 2,761.31 3,000.00 238.69 92.0 100-51410-322-00 POSTAGE - ADMIN 680.96 680.96 3,300.00 2,619.04 20.6 100-51410-323-00 PUBLICATIONS & SUBSCRIPTIONS .00 .00 300.00 300.00 .0 100-51410-324-00 PRINTING & COPYING - ADMIN 2,364.70 2,364.70 6,000.00 3,635.30 39.4 100-51410-325-00 ADVERTISING & NOTICES - ADMIN .00 .00 500.00 500.00 .0 100-51410-326-00 OFFICE EQUIPMENT - ADMIN 413.58 413.58 500.00 86.42 82.7 100-51410-331-00 MEMBERSHIP DUES - ADMIN 4,809.76 4,809.76 4,500.00 ( 309.76) 106.9 100-51410-332-00 EDUCATION & TRAINING - ADMIN .00 .00 300.00 300.00 .0 100-51410-333-00 CONFERENCES & MEETINGS - ADMIN .00 .00 1,500.00 1,500.00 .0 100-51410-353-00 GENERAL SUPPLIES - ADMIN 35.65 35.65 150.00 114.35 23.8 100-51410-392-00 MISCELLANEOUS - ADMIN 25.45 25.45 100.00 74.55 25.5 100-51410-512-00 WORKERS COMP - ADMIN 142.79 142.79 323.00 180.21 44.2 100-51410-520-00 OTHER INSURANCE REIMBE - ADMIN 136.22 136.22 25,000.00 24,863.78 .5 100-51410-551-00 OTHER FEES & CHARGES - ADMIN 10.00 10.00 1,000.00 990.00 1.0 TOTAL ADMINISTRATOR 167,579.08 167,579.08 457,852.51 290,273.43 36.6 30 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2026 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 07/17/2026 11:44AM PAGE: 5 CLERK 100-51420-111-00 FULL-TIME WAGES - CLERK 14,624.35 14,624.35 47,930.00 33,305.65 30.5 100-51420-112-00 FT OVERTIME WAGES - CLERK .00 .00 5,829.96 5,829.96 .0 100-51420-113-00 COMP TIME - CLERK 178.80 178.80 .00 ( 178.80) .0 100-51420-114-00 UNWORKED WAGES - CLERK 733.08 733.08 5,500.00 4,766.92 13.3 100-51420-131-00 RETIREMENT - CLERK 1,118.61 1,118.61 3,493.00 2,374.39 32.0 100-51420-132-00 SOCIAL SECURITY - CLERK 1,118.75 1,118.75 3,752.00 2,633.25 29.8 100-51420-133-00 HEALTH BENEFITS - CLERK 5,799.33 5,799.33 17,093.00 11,293.67 33.9 100-51420-134-00 DENTAL BENEFITS - CLERK 220.40 220.40 1,184.00 963.60 18.6 100-51420-135-00 LIFE BENEFITS - CLERK 50.07 50.07 266.00 215.93 18.8 100-51420-136-00 DISABILITY BENEFITS - CLERK 66.42 66.42 222.00 155.58 29.9 100-51420-137-00 HSA BENEFITS - CLERK 1,211.64 1,211.64 3,515.00 2,303.36 34.5 100-51420-138-00 EAP BENEFITS - CLERK 68.88 68.88 141.89 73.01 48.5 100-51420-140-00 VISION BENEFITS - CLERK 28.77 28.77 150.00 121.23 19.2 100-51420-144-00 MILEAGE - CLERK 60.90 60.90 125.00 64.10 48.7 100-51420-310-00 COMPUTER SOFTWARE - CLERK .00 .00 500.00 500.00 .0 100-51420-312-00 IT SUPPORT - CLERK .00 .00 400.00 400.00 .0 100-51420-325-00 ADVERTISING & NOTICES - CLERK 427.65 427.65 .00 ( 427.65) .0 100-51420-331-00 MEMBERSHIP DUES - CLERK 65.00 65.00 200.00 135.00 32.5 100-51420-332-00 EDUCATION & TRAINING - CLERK 566.65 566.65 400.00 ( 166.65) 141.7 100-51420-333-00 CONFERENCES & MEETINGS - CLERK .00 .00 650.00 650.00 .0 100-51420-512-00 WORKERS COMP - CLERK 49.03 49.03 94.00 44.97 52.2 100-51420-551-00 OTHER FEES & CHARGES - CLERK 32.50 32.50 .00 ( 32.50) .0 TOTAL CLERK 26,420.83 26,420.83 91,445.85 65,025.02 28.9 ELECTIONS 100-51430-111-00 FULL-TIME WAGES - ELECTIONS 6,073.24 6,073.24 9,572.00 3,498.76 63.5 100-51430-112-00 FT OVERTIME WAGES - ELECTIONS .00 .00 236.76 236.76 .0 100-51430-114-00 UNWORKED WAGES - ELECTIONS 202.64 202.64 .00 ( 202.64) .0 100-51430-121-00 PART-TIME WAGES - ELECTIONS 1,955.76 1,955.76 2,530.00 574.24 77.3 100-51430-131-00 RETIREMENT - ELECTIONS 474.79 474.79 661.00 186.21 71.8 100-51430-132-00 SOCIAL SECURITY - ELECTIONS 469.79 469.79 903.00 433.21 52.0 100-51430-133-00 HEALTH BENEFITS - ELECTIONS 2,724.17 2,724.17 3,234.00 509.83 84.2 100-51430-134-00 DENTAL BENEFITS - ELECTIONS 106.80 106.80 224.00 117.20 47.7 100-51430-135-00 LIFE BENEFITS - ELECTIONS 23.52 23.52 50.00 26.48 47.0 100-51430-136-00 DISABILITY BENEFITS - ELECTION 31.18 31.18 42.00 10.82 74.2 100-51430-137-00 HSA BENEFITS - ELECTIONS 569.16 569.16 665.00 95.84 85.6 100-51430-140-00 VISION BENEFITS - ELECTIONS 13.94 13.94 28.00 14.06 49.8 100-51430-144-00 MILEAGE - ELECTIONS 92.80 92.80 146.00 53.20 63.6 100-51430-310-00 COMPUTER SOFTWARE- ELECTIONS .00 .00 2,000.00 2,000.00 .0 100-51430-321-00 OFFICE SUPPLIES - ELECTIONS 63.62 63.62 150.00 86.38 42.4 100-51430-322-00 POSTAGE - ELECTIONS 246.40 246.40 300.00 53.60 82.1 100-51430-324-00 PRINTING & COPYING - ELECTIONS 13.30 13.30 25.00 11.70 53.2 100-51430-325-00 ADVERTISING & NOTICES - ELECTI .00 .00 45.00 45.00 .0 100-51430-332-00 EDUCATION & TRAINING - ELECTIO 56.12 56.12 150.00 93.88 37.4 100-51430-353-00 GENERAL SUPPLIES - ELECTIONS 162.76 162.76 350.00 187.24 46.5 TOTAL ELECTIONS 13,279.99 13,279.99 21,311.76 8,031.77 62.3 31 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2026 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 07/17/2026 11:44AM PAGE: 6 FINANCE DIRECTOR/TREASURER 100-51510-111-00 FULL-TIME WAGES - FINANCE 22,103.09 22,103.09 83,405.00 61,301.91 26.5 100-51510-112-00 FT OVERTIME WAGES - FINANCE .00 .00 6,027.00 6,027.00 .0 100-51510-114-00 UNWORKED WAGES - FINANCE 3,168.20 3,168.20 1,904.98 ( 1,263.22) 166.3 100-51510-131-00 RETIREMENT - FINANCE 2,105.44 2,105.44 6,378.00 4,272.56 33.0 100-51510-132-00 SOCIAL SECURITY - FINANCE 1,993.19 1,993.19 7,318.00 5,324.81 27.2 100-51510-133-00 HEALTH BENEFITS - FINANCE 2,530.04 2,530.04 19,387.00 16,856.96 13.1 100-51510-134-00 DENTAL BENEFITS - FINANCE 140.31 140.31 1,201.00 1,060.69 11.7 100-51510-135-00 LIFE BENEFITS - FINANCE 24.28 24.28 122.00 97.72 19.9 100-51510-136-00 DISABILITY BENEFITS - FINANCE 102.89 102.89 276.00 173.11 37.3 100-51510-137-00 HSA BENEFITS - FINANCE 1,078.10 1,078.10 3,658.00 2,579.90 29.5 100-51510-138-00 EAP BENEFITS - FINANCE 68.88 68.88 141.89 73.01 48.5 100-51510-140-00 VISION BENEFITS - FINANCE 13.86 13.86 148.00 134.14 9.4 100-51510-143-00 RECOGNITION - FINANCE .00 .00 450.00 450.00 .0 100-51510-144-00 MILEAGE - FINANCE .00 .00 1,000.00 1,000.00 .0 100-51510-145-00 EXPENSE ALLOWANCE - FINANCE .00 .00 300.00 300.00 .0 100-51510-200-00 CONTRACTED SERVICES - FINANCE 4,480.00 4,480.00 20,100.00 15,620.00 22.3 100-51510-310-00 COMPUTER SOFTWARE - FINANCE 4,992.87 4,992.87 6,550.00 1,557.13 76.2 100-51510-312-00 IT SUPPORT - FINANCE 120.00 120.00 750.00 630.00 16.0 100-51510-322-00 POSTAGE - FINANCE 234.08 234.08 1,200.00 965.92 19.5 100-51510-325-00 ADVERTISING & NOTICES - FINANC .00 .00 350.00 350.00 .0 100-51510-331-00 MEMBERSHIP DUES - FINANCE 40.60 40.60 900.00 859.40 4.5 100-51510-332-00 EDUCATION & TRAINING - FINANCE .00 .00 500.00 500.00 .0 100-51510-333-00 CONFERENCES & MEETINGS - FINAN .00 .00 2,000.00 2,000.00 .0 100-51510-392-00 MISCELLANEOUS - FINANCE .00 .00 200.00 200.00 .0 100-51510-512-00 WORKERS COMP - FINANCE 53.13 53.13 165.00 111.87 32.2 100-51510-550-00 FEES & FINANCE CHARGES - FINAN 902.80 902.80 3,000.00 2,097.20 30.1 100-51510-551-00 OTHER FEES - FINANCE .00 .00 50.00 50.00 .0 TOTAL FINANCE DIRECTOR/TREASURER 44,151.76 44,151.76 167,481.87 123,330.11 26.4 PROPERTY ASSESSMENT 100-51520-200-00 CONTRACTED SERVICES - ASSESSOR 24,456.00 24,456.00 48,920.00 24,464.00 50.0 TOTAL PROPERTY ASSESSMENT 24,456.00 24,456.00 48,920.00 24,464.00 50.0 AUDIT AND CONSULTING 100-51530-210-00 AUDIT FEES - AUDIT & CONSULTIN 14,626.92 14,626.92 30,000.00 15,373.08 48.8 TOTAL AUDIT AND CONSULTING 14,626.92 14,626.92 30,000.00 15,373.08 48.8 32 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2026 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 07/17/2026 11:44AM PAGE: 7 GENERAL BUILDINGS AND PLANT 100-51600-111-00 FULL-TIME WAGES - GEN BLDGS 14,019.66 14,019.66 16,279.00 2,259.34 86.1 100-51600-112-00 FT OVERTIME WAGES - GEN BLDGS 221.75 221.75 434.00 212.25 51.1 100-51600-121-00 PART-TIME WAGES - GEN BLDGS 2,402.09 2,402.09 152.00 ( 2,250.09) 1580.3 100-51600-131-00 RETIREMENT - GEN BLDGS 972.02 972.02 1,192.00 219.98 81.6 100-51600-132-00 SOCIAL SECURITY - GEN BLDGS 1,213.94 1,213.94 1,390.00 176.06 87.3 100-51600-133-00 HEALTH BENEFITS - GEN BLDGS 4,786.38 4,786.38 5,775.00 988.62 82.9 100-51600-134-00 DENTAL BENEFITS - GEN BLDGS 297.10 297.10 347.00 49.90 85.6 100-51600-135-00 LIFE BENEFITS - GEN BLDGS 13.07 13.07 28.00 14.93 46.7 100-51600-136-00 DISABILITY BENEFITS - GEN BLDG 50.41 50.41 62.00 11.59 81.3 100-51600-137-00 HSA BENEFITS - GEN BLDGS .00 .00 1,188.00 1,188.00 .0 100-51600-140-00 VISION BENEFITS - GEN BLDGS 34.22 34.22 39.00 4.78 87.7 100-51600-200-00 CONTRACTED SERVICES - GEN BLDG 1,507.32 1,507.32 3,300.00 1,792.68 45.7 100-51600-201-00 ELECTRIC & GAS - GEN BLDGS 3,025.51 3,025.51 16,000.00 12,974.49 18.9 100-51600-202-00 WATER SEWER STORM - GEN BLDGS 869.32 869.32 2,450.00 1,580.68 35.5 100-51600-203-00 TELEPHONE - GEN BLDGS 223.00 223.00 800.00 577.00 27.9 100-51600-205-00 INTERNET - GEN BLDGS 540.00 540.00 2,250.00 1,710.00 24.0 100-51600-353-00 GENERAL SUPPLIES - GEN BLDGS .00 .00 500.00 500.00 .0 100-51600-361-00 REPAIRS & MAINTENANCE - GEN BL 25.98 25.98 500.00 474.02 5.2 100-51600-362-00 GROUNDS MAINTENANCE - GEN BLDG .00 .00 500.00 500.00 .0 100-51600-366-00 BUILDING MAINTENANCE - GEN BLD .00 .00 2,021.40 2,021.40 .0 100-51600-401-00 CUSTODIAL SUPPLIES - GEN BLDGS 2,350.40 2,350.40 7,000.00 4,649.60 33.6 100-51600-510-00 PROPERTY & LIABILITY INS - GEN 10,357.24 10,357.24 9,729.00 ( 628.24) 106.5 TOTAL GENERAL BUILDINGS AND PLANT 42,909.41 42,909.41 71,936.40 29,026.99 59.7 VILLAGE HALL 100-51610-200-00 CONTRACTED SERVICES - VH .00 .00 500.00 500.00 .0 100-51610-201-00 ELECTRIC & GAS - VH 1,081.11 1,081.11 4,000.00 2,918.89 27.0 100-51610-202-00 WATER SEWER STORM - VH 518.23 518.23 2,750.00 2,231.77 18.8 100-51610-203-00 TELEPHONE - VH .00 .00 500.00 500.00 .0 100-51610-205-00 INTERNET - VH 1,113.64 1,113.64 1,850.00 736.36 60.2 100-51610-353-00 GENERAL SUPPLIES - VH .00 .00 100.00 100.00 .0 100-51610-361-00 REPAIRS & MAINTENANCE - VH 183.00 183.00 1,000.00 817.00 18.3 100-51610-366-00 BUILDING MAINTENANCE - VH 194.23 194.23 3,000.00 2,805.77 6.5 TOTAL VILLAGE HALL 3,090.21 3,090.21 13,700.00 10,609.79 22.6 33 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2026 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 07/17/2026 11:44AM PAGE: 8 POST OFFICE 100-51620-111-00 FULL TIME WAGES - POST OFFICE 241.83 241.83 1,628.00 1,386.17 14.9 100-51620-131-00 RETIREMENT - POST OFFICE 17.42 17.42 119.00 101.58 14.6 100-51620-132-00 SOCIAL SECURITY - POST OFFICE 17.31 17.31 139.00 121.69 12.5 100-51620-133-00 HEALTH BENEFITS - POST OFFICE 95.33 95.33 577.00 481.67 16.5 100-51620-134-00 DENTAL BENEFITS - POST OFFICE 5.82 5.82 35.00 29.18 16.6 100-51620-135-00 LIFE BENEFITS - POST OFFICE .24 .24 3.00 2.76 8.0 100-51620-136-00 DISABILITY - POST OFFICE .96 .96 6.00 5.04 16.0 100-51620-140-00 DISABILITY - POST OFFICE .65 .65 4.00 3.35 16.3 100-51620-366-00 BUILDING MAINT - POST OFFICE .00 .00 4,000.00 4,000.00 .0 TOTAL POST OFFICE 379.56 379.56 6,511.00 6,131.44 5.8 FIRE STATION 100-51630-200-00 CONTRACTED SERVICES - FIRE STA 671.13 671.13 3,000.00 2,328.87 22.4 100-51630-201-00 ELECTRIC & GAS - FIRE STATION 16,748.07 16,748.07 35,000.00 18,251.93 47.9 100-51630-202-00 WATER SEWER STORM - FIRE STATI 2,406.70 2,406.70 10,000.00 7,593.30 24.1 100-51630-207-00 RECYCLING - FIRE STATION 386.72 386.72 750.00 363.28 51.6 100-51630-353-00 GENERAL SUPPLIES - FIRE STATIO 170.68 170.68 350.00 179.32 48.8 100-51630-362-00 GROUNDS MAINTENANCE - FIRE ST 410.57 410.57 1,000.00 589.43 41.1 100-51630-366-00 BUILDING MAINTENANCE - FIRE ST 3,626.13 3,626.13 5,000.00 1,373.87 72.5 100-51630-369-00 EQUIPMENT MAINT - FIRE STATION 651.48 651.48 18,000.00 17,348.52 3.6 100-51630-401-00 CUSTODIAL SUPPLIES - FIRE STAT .00 .00 150.00 150.00 .0 TOTAL FIRE STATION 25,071.48 25,071.48 73,250.00 48,178.52 34.2 ADMINISTRATION BUILDING 100-51640-200-00 CONTRACTED SERVICES - ADMIN BL .00 .00 7,000.00 7,000.00 .0 100-51640-201-00 ELECTRIC & GAS - ADMIN BLDG 3,225.70 3,225.70 5,000.00 1,774.30 64.5 100-51640-202-00 WATER SEWER STORM - ADMIN BLDG 285.13 285.13 1,000.00 714.87 28.5 100-51640-203-00 TELEPHONE - ADMIN BLDG 761.39 761.39 2,500.00 1,738.61 30.5 100-51640-205-00 INTERNET - ADMIN BLDG 934.56 934.56 2,100.00 1,165.44 44.5 100-51640-353-00 GENERAL SUPPLIES - ADMIN BLDG 13.19 13.19 100.00 86.81 13.2 100-51640-361-00 REPAIRS & MAINT - ADMIN BLDG .00 .00 400.00 400.00 .0 100-51640-362-00 GROUNDS MAINT - ADMIN BLDG .00 .00 500.00 500.00 .0 100-51640-366-00 BUILDING MAINT - ADMIN BLDG 56.95 56.95 1,000.00 943.05 5.7 TOTAL ADMINISTRATION BUILDING 5,276.92 5,276.92 19,600.00 14,323.08 26.9 TAX REFUNDS/UNCOLLECTED TAXES 100-51910-391-00 UNCOLLECTIBLE TAXES .00 .00 50.00 50.00 .0 TOTAL TAX REFUNDS/UNCOLLECTED TAXES .00 .00 50.00 50.00 .0 34 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2026 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 07/17/2026 11:45AM PAGE: 9 LAW ENFORECEMENT INSURANCE 100-51931-514-00 CRIME INSURANCE 101.00 101.00 744.60 643.60 13.6 TOTAL LAW ENFORECEMENT INSURANCE 101.00 101.00 744.60 643.60 13.6 PROPERTY INSURANCE 100-51938-510-00 PROPERTY & LIABILITY INSURANCE 3,468.30 3,468.30 9,000.00 5,531.70 38.5 TOTAL PROPERTY INSURANCE 3,468.30 3,468.30 9,000.00 5,531.70 38.5 LAW ENFORCEMENT 100-52100-200-00 LAW ENFORCEMENT SERVICES .00 .00 6,000.00 6,000.00 .0 TOTAL LAW ENFORCEMENT .00 .00 6,000.00 6,000.00 .0 FIRE DEPARTMENT SUPPORT 100-52200-000-00 FIRE DEPARTMENT SUPPORT 93,450.00 93,450.00 186,900.00 93,450.00 50.0 TOTAL FIRE DEPARTMENT SUPPORT 93,450.00 93,450.00 186,900.00 93,450.00 50.0 BUILDING INSPECTOR 100-52400-200-00 BUILDING INSPECTOR SERVICES 5,464.25 5,464.25 30,000.00 24,535.75 18.2 TOTAL BUILDING INSPECTOR 5,464.25 5,464.25 30,000.00 24,535.75 18.2 35 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2026 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 07/17/2026 11:45AM PAGE: 10 DEPT OF PUBLIC WORKS 100-53312-111-00 FULL-TIME WAGES - PUBLIC WORKS 68,669.75 68,669.75 149,734.00 81,064.25 45.9 100-53312-112-00 FT OT WAGES - PUBLIC WORKS 1,403.86 1,403.86 2,997.03 1,593.17 46.8 100-53312-113-00 COMP TIME - PUBLIC WORKS 608.09 608.09 .00 ( 608.09) .0 100-53312-114-00 UNWORKED WAGES - PUBLIC WORKS 15,899.42 15,899.42 7,300.00 ( 8,599.42) 217.8 100-53312-121-00 PART-TIME WAGES - PUBLIC WORKS 3,782.82 3,782.82 2,824.00 ( 958.82) 134.0 100-53312-131-00 RETIREMENT - PUBLIC WORKS 6,232.16 6,232.16 10,970.00 4,737.84 56.8 100-53312-132-00 SOCIAL SECURITY - PUBLIC WORKS 6,806.13 6,806.13 12,457.00 5,650.87 54.6 100-53312-133-00 HEALTH BENEFITS - PUBLIC WORKS 30,276.49 30,276.49 43,756.00 13,479.51 69.2 100-53312-134-00 DENTAL BENEFITS - PUBLIC WORKS 1,848.26 1,848.26 2,586.00 737.74 71.5 100-53312-135-00 LIFE BENEFITS - PUBLIC WORKS 146.05 146.05 402.00 255.95 36.3 100-53312-136-00 DISABILITY BENEFITS - PW 350.85 350.85 578.00 227.15 60.7 100-53312-137-00 HSA BENEFITS - PUBLIC WORKS 13,131.26 13,131.26 9,858.00 ( 3,273.26) 133.2 100-53312-138-00 EAP BENEFITS - PUBLIC WORKS 344.52 344.52 689.00 344.48 50.0 100-53312-140-00 VISION BENEFITS - PUBLIC WORKS 209.76 209.76 301.00 91.24 69.7 100-53312-141-00 UNIFORMS & CLOTHING - PW 1,196.06 1,196.06 2,900.00 1,703.94 41.2 100-53312-142-00 RECRUITING - PUBLIC WORKS 771.20 771.20 500.00 ( 271.20) 154.2 100-53312-143-00 RECOGNITION - PUBLIC WORKS .00 .00 3,650.00 3,650.00 .0 100-53312-144-00 MILEAGE - PUBLIC WORKS .00 .00 600.00 600.00 .0 100-53312-145-00 EXPENSE ALLOWANCE - PUBLIC WOR .00 .00 300.00 300.00 .0 100-53312-190-00 OTHER PERSONNEL EXP - PW .00 .00 600.00 600.00 .0 100-53312-200-00 CONTRACTED SERVICES - PW 578.26 578.26 300.00 ( 278.26) 192.8 100-53312-202-00 WATER SEWER STORM - PW 13,093.75 13,093.75 55,000.00 41,906.25 23.8 100-53312-204-00 CELL PHONE - PUBLIC WORKS 1,614.80 1,614.80 2,500.00 885.20 64.6 100-53312-310-00 COMPUTER SOFTWARE - PW 358.33 358.33 .00 ( 358.33) .0 100-53312-312-00 IT SUPPORT - PUBLIC WORKS 1,160.00 1,160.00 2,300.00 1,140.00 50.4 100-53312-321-00 OFFICE SUPPLIES - PUBLIC WORKS 151.64 151.64 250.00 98.36 60.7 100-53312-324-00 PRINTING & COPYING - PW 26.34 26.34 .00 ( 26.34) .0 100-53312-331-00 MEMBERSHIP DUES - PW .00 .00 370.00 370.00 .0 100-53312-332-00 EDUCATION & TRAINING - PW 100.00 100.00 1,800.00 1,700.00 5.6 100-53312-333-00 CONFERENCES & MEETINGS - PW .00 .00 2,400.00 2,400.00 .0 100-53312-351-00 MEDICAL & SAFETY - PUBLIC WORK 2,937.78 2,937.78 4,000.00 1,062.22 73.4 100-53312-352-00 MINOR EQUIPMENT & TOOLS - PW 1,921.94 1,921.94 3,500.00 1,578.06 54.9 100-53312-353-00 GENERAL SUPPLIES - PUBLIC WORK 738.00 738.00 2,500.00 1,762.00 29.5 100-53312-403-00 SHOP SUPPLIES - PUBLIC WORKS 1,686.84 1,686.84 2,100.00 413.16 80.3 100-53312-512-00 WORKERS COMP - PUBLIC WORKS 4,317.33 4,317.33 15,335.00 11,017.67 28.2 TOTAL DEPT OF PUBLIC WORKS 180,361.69 180,361.69 345,357.03 164,995.34 52.2 DPW MACHINERY 100-53313-301-00 GAS, OIL, FLUIDS - PW MACHINER 6,308.98 6,308.98 14,000.00 7,691.02 45.1 100-53313-361-00 REPAIRS & MAINT - PW MACHINERY 13,270.07 13,270.07 15,000.00 1,729.93 88.5 100-53313-363-00 VEHICLE MAINTENANCE - PW MACHI 461.34 461.34 5,000.00 4,538.66 9.2 100-53313-408-00 MISCELLANEOUS - PW MACHINERY 1,087.36 1,087.36 2,000.00 912.64 54.4 100-53313-511-00 VEHICLE INSURANCE - PW MACHINE 1,563.00 1,563.00 3,380.00 1,817.00 46.2 TOTAL DPW MACHINERY 22,690.75 22,690.75 39,380.00 16,689.25 57.6 36 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2026 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 07/17/2026 11:45AM PAGE: 11 STREET MAINTENANCE 100-53314-111-00 FULL-TIME WAGES - ST MAINT 12,840.70 12,840.70 42,325.00 29,484.30 30.3 100-53314-112-00 FT OVERTIME WAGES - ST MAINT 1,163.21 1,163.21 377.00 ( 786.21) 308.5 100-53314-121-00 PART-TIME WAGES - ST MAINT 104.98 104.98 584.00 479.02 18.0 100-53314-131-00 RETIREMENT - ST MAINT 1,008.24 1,008.24 3,100.00 2,091.76 32.5 100-53314-132-00 SOCIAL SECURITY - ST MAINT 1,020.80 1,020.80 3,614.00 2,593.20 28.3 100-53314-133-00 HEALTH BENEFITS - ST MAINT 4,719.29 4,719.29 15,014.00 10,294.71 31.4 100-53314-134-00 DENTAL BENEFITS - ST MAINT 270.50 270.50 903.00 632.50 30.0 100-53314-135-00 LIFE BENEFITS - ST MAINT 14.41 14.41 72.00 57.59 20.0 100-53314-136-00 DISABILITY BENEFITS - ST MAINT 53.62 53.62 162.00 108.38 33.1 100-53314-137-00 HSA BENEFITS - ST MAINT .00 .00 3,088.00 3,088.00 .0 100-53314-140-00 VISION BENEFITS - ST MAINT 27.42 27.42 102.00 74.58 26.9 100-53314-200-00 CONTRACTED SERVICES - ST MAINT 1,910.00 1,910.00 4,000.00 2,090.00 47.8 100-53314-303-00 EQUIPMENT RENTAL - ST MAINT .00 .00 2,000.00 2,000.00 .0 100-53314-312-00 IT SUPPORT - ST MAINT .00 .00 3,000.00 3,000.00 .0 100-53314-332-00 EDUCATION & TRAININ - ST MAINT .00 .00 1,000.00 1,000.00 .0 100-53314-352-00 MINOR EQUIP & TOOLS - ST MAINT .00 .00 1,000.00 1,000.00 .0 100-53314-353-00 GENERAL SUPPLIES - ST MAINT 1,090.53 1,090.53 4,000.00 2,909.47 27.3 100-53314-361-00 REPAIRS & MAINTENANCE - ST MAI .00 .00 500.00 500.00 .0 100-53314-406-00 CRACK FILLING - ST MAINT .00 .00 500.00 500.00 .0 100-53314-407-00 PATCH MATERIALS - ST MAINT 120.00 120.00 1,500.00 1,380.00 8.0 100-53314-408-00 MISCELLANEOUS - ST MAINT .00 .00 500.00 500.00 .0 TOTAL STREET MAINTENANCE 24,343.70 24,343.70 87,341.00 62,997.30 27.9 STREET CLEANING 100-53316-200-00 CONTRACTED SERVICES - STREET C 4,009.76 4,009.76 5,000.00 990.24 80.2 TOTAL STREET CLEANING 4,009.76 4,009.76 5,000.00 990.24 80.2 SNOW AND ICE 100-53317-200-00 CONTRACTED SERVICES - SNOW & I 22,588.79 22,588.79 35,000.00 12,411.21 64.5 100-53317-352-00 MINOR EQUIP & TOOLS - SNOW & I 10,908.41 10,908.41 12,000.00 1,091.59 90.9 100-53317-404-00 SALT - SNOW & ICE 1,079.76 1,079.76 2,000.00 920.24 54.0 TOTAL SNOW AND ICE 34,576.96 34,576.96 49,000.00 14,423.04 70.6 STREET SIGNS 100-53318-200-00 CONTRACTED SERVICES - ST SIGNS 242.63 242.63 3,000.00 2,757.37 8.1 100-53318-353-00 GENERAL SUPPLIES - STREET SIGN 398.77 398.77 2,500.00 2,101.23 16.0 100-53318-361-00 REPAIRS & MAINT - STREET SIGNS .00 .00 1,000.00 1,000.00 .0 TOTAL STREET SIGNS 641.40 641.40 6,500.00 5,858.60 9.9 37 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2026 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 07/17/2026 11:45AM PAGE: 12 SEASONAL DECORATIONS 100-53322-111-00 FULL-TIME WAGES - SEASONAL DEC 3,777.75 3,777.75 13,023.00 9,245.25 29.0 100-53322-121-00 PART-TIME WAGES - SEASONAL DEC .00 .00 350.00 350.00 .0 100-53322-131-00 RETIREMENT - SEASONAL DEC 272.02 272.02 954.00 681.98 28.5 100-53322-132-00 SOCIAL SECURITY - SEASONAL DEC 270.94 270.94 112.00 ( 158.94) 241.9 100-53322-133-00 HEALTH BENEFITS - SEASONAL DEC 1,466.52 1,466.52 4,620.00 3,153.48 31.7 100-53322-134-00 DENTAL BENEFITS - SEASONAL DEC 84.86 84.86 278.00 193.14 30.5 100-53322-135-00 LIFE BENEFITS - SEASONAL DEC 4.06 4.06 22.00 17.94 18.5 100-53322-136-00 DISABILITY BENEFITS - SEASONAL 15.43 15.43 50.00 34.57 30.9 100-53322-137-00 HSA BENEFITS - SEASONAL DEC .00 .00 950.00 950.00 .0 100-53322-140-00 VISION BENEFITS - SEASONAL DEC 8.76 8.76 32.00 23.24 27.4 100-53322-200-00 CONTRACTED SERVICES - SEASONAL 1,665.00 1,665.00 4,000.00 2,335.00 41.6 100-53322-353-00 GENERAL SUPPLIES - SEASONAL DE 4,790.89 4,790.89 10,000.00 5,209.11 47.9 100-53322-361-00 REPAIRS & MAINT - SEASONAL DEC .00 .00 5,000.00 5,000.00 .0 TOTAL SEASONAL DECORATIONS 12,356.23 12,356.23 39,391.00 27,034.77 31.4 STREET LIGHTING 100-53420-201-00 ELECTRIC & GAS - STREET LIGHT 8,913.67 8,913.67 23,000.00 14,086.33 38.8 100-53420-353-00 GENERAL SUPPLIES - STREET LIGH .00 .00 1,000.00 1,000.00 .0 TOTAL STREET LIGHTING 8,913.67 8,913.67 24,000.00 15,086.33 37.1 SIDEWALKS 100-53431-353-00 GENERAL SUPPLIES - SIDEWALKS .00 .00 1,000.00 1,000.00 .0 TOTAL SIDEWALKS .00 .00 1,000.00 1,000.00 .0 STORM SEWER MAINTENANCE 100-53441-111-00 FULL-TIME WAGES - STORM SEWER 2,051.42 2,051.42 6,511.00 4,459.58 31.5 100-53441-131-00 RETIREMENT - STORM SEWER 147.67 147.67 477.00 329.33 31.0 100-53441-132-00 SOCIAL SECURITY - STORM SEWER 149.90 149.90 556.00 406.10 27.0 100-53441-133-00 HEALTH BENEFITS - STORM SEWER 549.40 549.40 2,310.00 1,760.60 23.8 100-53441-134-00 DENTAL BENEFITS - STORM SEWER 31.08 31.08 139.00 107.92 22.4 100-53441-135-00 LIFE BENEFITS - STORM SEWER 2.44 2.44 11.00 8.56 22.2 100-53441-136-00 DISABILITY BENEFITS - STORM S 8.51 8.51 25.00 16.49 34.0 100-53441-137-00 HSA BENEFITS - STORM SEWER 4.95 4.95 475.00 470.05 1.0 100-53441-140-00 VISION BENEFITS - STORM SEWER 3.04 3.04 16.00 12.96 19.0 100-53441-200-00 CONTRACTED SERVICES - STORM SE .00 .00 11,400.00 11,400.00 .0 100-53441-201-00 ELECTRIC & GAS - STORM SEWER .00 .00 1,200.00 1,200.00 .0 100-53441-312-00 IT SUPPORT - STORM SEWER .00 .00 3,150.00 3,150.00 .0 100-53441-361-00 REPAIRS & MAINT - STORM SEWER 508.00 508.00 5,000.00 4,492.00 10.2 TOTAL STORM SEWER MAINTENANCE 3,456.41 3,456.41 31,270.00 27,813.59 11.1 38 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2026 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 07/17/2026 11:45AM PAGE: 13 PUBLIC TRANSPORTATION 100-53520-121-00 PART-TIME WAGES - TRANSPORTATI 3,367.00 3,367.00 15,282.00 11,915.00 22.0 100-53520-132-00 SOCIAL SECURITY - TRANSPORTATI 257.59 257.59 1,169.00 911.41 22.0 100-53520-142-00 RECRUITING - TRANSPORTATION .00 .00 400.00 400.00 .0 100-53520-200-00 CONTRACTED SERVICES - TRANSPOR 792.13 792.13 2,100.00 1,307.87 37.7 100-53520-301-00 GAS OIL & FLUIDS - TRANSPORTAT 62.22 62.22 4,500.00 4,437.78 1.4 100-53520-351-00 MEDICAL & SAFETY - TRANSPORTAT .00 .00 75.00 75.00 .0 100-53520-353-00 GENERAL SUPPLIES - TRANSPORTAT .00 .00 350.00 350.00 .0 100-53520-363-00 VEHICLE MAINT & REPAIRS - TRAN .00 .00 1,350.00 1,350.00 .0 100-53520-408-00 MISCELLANEOUS - TRANSPORTATION .00 .00 960.00 960.00 .0 100-53520-511-00 INSURANCE - PUBLIC TRANSPORTAT 761.00 761.00 1,200.00 439.00 63.4 100-53520-512-00 WORKERS COMP - TRANSPORTATION 189.12 189.12 515.00 325.88 36.7 TOTAL PUBLIC TRANSPORTATION 5,429.06 5,429.06 27,901.00 22,471.94 19.5 RECYCLING & GARBAGE COLLECTION 100-53620-208-00 REFUSE AND GARBAGE COLLECTION 65,313.92 65,313.92 180,000.00 114,686.08 36.3 TOTAL RECYCLING & GARBAGE COLLECTION 65,313.92 65,313.92 180,000.00 114,686.08 36.3 RECYCLING 100-53635-207-00 RECYCLING 12,847.71 12,847.71 35,000.00 22,152.29 36.7 TOTAL RECYCLING 12,847.71 12,847.71 35,000.00 22,152.29 36.7 WEED AND NUISANCE CONTROL 100-53640-200-00 OTHER CONTRACTED SERVICES 300.00 300.00 8,500.00 8,200.00 3.5 100-53640-211-00 WEED AND NUISANCE CONTROL 1,350.00 1,350.00 7,000.00 5,650.00 19.3 TOTAL WEED AND NUISANCE CONTROL 1,650.00 1,650.00 15,500.00 13,850.00 10.7 ANIMAL CONTROL 100-54100-121-00 PART-TIME WAGES - ANIMAL CONTR 600.00 600.00 1,482.00 882.00 40.5 100-54100-132-00 SOCIAL SECURITY - ANIMAL CONTR 45.90 45.90 113.00 67.10 40.6 100-54100-144-00 MILEAGE - ANIMAL CONTROL .00 .00 200.00 200.00 .0 100-54100-512-00 WORKERS COMP - ANIMAL CONTROL 21.07 21.07 59.00 37.93 35.7 TOTAL ANIMAL CONTROL 666.97 666.97 1,854.00 1,187.03 36.0 39 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2026 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 07/17/2026 11:45AM PAGE: 14 CEMETERY 100-54910-000-00 CEMETERY .00 .00 8,000.00 8,000.00 .0 TOTAL CEMETERY .00 .00 8,000.00 8,000.00 .0 LIBRARY 100-55110-111-00 FULL-TIME WAGES - LIBRARY 80.39 80.39 1,628.00 1,547.61 4.9 100-55110-112-00 FT OVERTIME WAGES - LIBRARY .00 .00 100.00 100.00 .0 100-55110-121-00 PART-TIME WAGES - LIBRARY 80.28 80.28 233.40 153.12 34.4 100-55110-131-00 RETIREMENT - LIBRARY 5.79 5.79 119.00 113.21 4.9 100-55110-132-00 SOCIAL SECURITY - LIBRARY 10.75 10.75 139.00 128.25 7.7 100-55110-133-00 HEALTH BENEFITS - LIBRARY 124.63 124.63 577.00 452.37 21.6 100-55110-134-00 DENTAL BENEFITS - LIBRARY 7.89 7.89 35.00 27.11 22.5 100-55110-135-00 LIFE BENEFITS - LIBRARY .31 .31 3.00 2.69 10.3 100-55110-136-00 DISABILITY BENEFITS - LIBRARY 1.24 1.24 6.00 4.76 20.7 100-55110-137-00 HSA BENEFITS - LIBRARY .00 .00 119.00 119.00 .0 100-55110-140-00 VISION BENEFITS - LIBRARY .93 .93 4.00 3.07 23.3 100-55110-200-00 SUPPORT - LIBRARY 20,144.00 20,144.00 41,888.00 21,744.00 48.1 100-55110-201-00 ELECTRIC & GAS - LIBRARY 84.42 84.42 1,600.00 1,515.58 5.3 100-55110-510-00 INSURANCE - LIBRARY 2,109.03 2,109.03 2,000.00 ( 109.03) 105.5 TOTAL LIBRARY 22,649.66 22,649.66 48,451.40 25,801.74 46.8 OTHER CULTURE 100-55190-200-00 MISC OTHER CULTURE .00 .00 2,500.00 2,500.00 .0 TOTAL OTHER CULTURE .00 .00 2,500.00 2,500.00 .0 HISTORICAL SOCIETY 100-55191-000-00 HISTORICAL SOCIETY 15,000.00 15,000.00 15,000.00 .00 100.0 TOTAL HISTORICAL SOCIETY 15,000.00 15,000.00 15,000.00 .00 100.0 COASTAL BYWAYS 100-55192-000-00 COASTAL BYWAYS 500.00 500.00 500.00 .00 100.0 TOTAL COASTAL BYWAYS 500.00 500.00 500.00 .00 100.0 40 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2026 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 07/17/2026 11:45AM PAGE: 15 SBAA 100-55193-000-00 SBAA - DO NOT ENTER ( 69.49) ( 69.49) .00 69.49 .0 100-55193-111-00 FULL TIME WAGES SBAA SUPPORT 3,095.98 3,095.98 14,307.00 11,211.02 21.6 100-55193-112-00 FT OT WAGES SBAA SUPPORT .00 .00 5,600.00 5,600.00 .0 100-55193-121-00 PART TIME WAGES SBAA SUPPORT .00 .00 1,000.00 1,000.00 .0 100-55193-122-00 PT OT WAGES SBAA SUPPORT .00 .00 350.91 350.91 .0 100-55193-131-00 RETIREMENT SBAA SUPPORT 222.91 222.91 720.00 497.09 31.0 100-55193-132-00 SOCIAL SECURITY SBAA SUPPORT 230.24 230.24 1,100.00 869.76 20.9 100-55193-133-00 HEALTH SBAA SUPPORT 699.31 699.31 3,000.00 2,300.69 23.3 100-55193-134-00 DENTAL SBAA SUPPORT 38.56 38.56 278.00 239.44 13.9 100-55193-135-00 LIFE SBAA SUPPORT 2.99 2.99 20.00 17.01 15.0 100-55193-136-00 DISABILITY SBAA SUPPORT 12.33 12.33 40.00 27.67 30.8 100-55193-137-00 HSA SBAA SUPPORT .14 .14 .00 ( .14) .0 100-55193-140-00 VISION SBAA SUPPORT 3.93 3.93 40.00 36.07 9.8 100-55193-200-00 SBAA SUPPORT 17,961.34 17,961.34 70,000.00 52,038.66 25.7 100-55193-208-00 GARBAGE SBAA SUPPORT .00 .00 1,500.00 1,500.00 .0 100-55193-303-00 EQUIPMENT RENTAL SBAA SUPPORT .00 .00 2,000.00 2,000.00 .0 100-55193-353-00 GENERAL SUPPLIES SBAA SUPPORT 58.85 58.85 200.00 141.15 29.4 100-55193-362-00 GROUNDS REPAIR & MAINTENANCE .00 .00 200.00 200.00 .0 100-55193-401-00 CUSTODIAL SUPPLIES SBAA SUPPOR .00 .00 300.00 300.00 .0 TOTAL SBAA 22,257.09 22,257.09 100,655.91 78,398.82 22.1 HUMANE SOCIETY 100-55194-000-00 DOOR COUNTY HUMANE SOCIETY 5,000.00 5,000.00 5,000.00 .00 100.0 TOTAL HUMANE SOCIETY 5,000.00 5,000.00 5,000.00 .00 100.0 DEPARTMENT 198 100-55198-000-00 SAIL DOOR COUNTY 10,000.00 10,000.00 10,000.00 .00 100.0 TOTAL DEPARTMENT 198 10,000.00 10,000.00 10,000.00 .00 100.0 41 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2026 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 07/17/2026 11:45AM PAGE: 16 PARKS 100-55200-111-00 FULL-TIME WAGES - PARKS 28,127.37 28,127.37 104,005.00 75,877.63 27.0 100-55200-112-00 FT OVERTIME WAGES - PARKS 131.38 131.38 4,500.00 4,368.62 2.9 100-55200-121-00 PART-TIME WAGES - PARKS 988.00 988.00 6,545.49 5,557.49 15.1 100-55200-131-00 RETIREMENT - PARKS 2,032.84 2,032.84 7,601.00 5,568.16 26.7 100-55200-132-00 SOCIAL SECURITY - PARKS 2,175.85 2,175.85 8,767.00 6,591.15 24.8 100-55200-133-00 HEALTH BENEFITS - PARKS 6,774.24 6,774.24 34,648.00 27,873.76 19.6 100-55200-134-00 DENTAL BENEFITS - PARKS 381.51 381.51 2,101.00 1,719.49 18.2 100-55200-135-00 LIFE BENEFITS - PARKS 23.11 23.11 227.00 203.89 10.2 100-55200-136-00 DISABILITY BENEFITS - PARKS 98.98 98.98 398.00 299.02 24.9 100-55200-137-00 HSA BENEFITS - PARKS 1.38 1.38 7,125.00 7,123.62 .0 100-55200-140-00 VISION BENEFITS - PARKS 40.12 40.12 241.00 200.88 16.7 100-55200-200-00 CONTRACTED SERVICES - PARKS 5,338.08 5,338.08 12,500.00 7,161.92 42.7 100-55200-201-00 ELECTRIC & GAS - PARKS 4,202.74 4,202.74 2,250.00 ( 1,952.74) 186.8 100-55200-202-00 WATER & SEWER - PARKS 1,105.80 1,105.80 4,000.00 2,894.20 27.7 100-55200-205-00 INTERNET - PARKS 407.28 407.28 .00 ( 407.28) .0 100-55200-331-00 MEMBERSHIP DUES - PARKS .00 .00 500.00 500.00 .0 100-55200-333-00 CONF & MTGS - PARKS .00 .00 1,000.00 1,000.00 .0 100-55200-352-00 MINOR EQUIPMENT & TOOLS - PARK 188.90 188.90 2,000.00 1,811.10 9.5 100-55200-353-00 GENERAL SUPPLIES - PARKS 2,092.95 2,092.95 6,500.00 4,407.05 32.2 100-55200-355-00 MEMORIAL BENCH SUPPLIES - PARK 593.37 593.37 4,000.00 3,406.63 14.8 100-55200-358-00 FLOWER POTS - PARKS 894.00 894.00 5,500.00 4,606.00 16.3 100-55200-361-00 REPAIRS & MAINTENANCE - PARKS 3,345.95 3,345.95 18,000.00 14,654.05 18.6 100-55200-362-00 GROUNDS MAINTENANCE - PARKS 3,021.59 3,021.59 5,000.00 1,978.41 60.4 100-55200-369-00 EQUIPMENT MAINTENANCE - PARKS 274.98 274.98 1,500.00 1,225.02 18.3 100-55200-402-00 CHEMICALS - PARKS .00 .00 100.00 100.00 .0 TOTAL PARKS 62,240.42 62,240.42 239,008.49 176,768.07 26.0 DOG PARK 100-55201-200-00 CONTRACTED SERVICES - DOG PARK 750.00 750.00 1,320.00 570.00 56.8 100-55201-202-00 WATER & SEWER - DOG PARK 39.35 39.35 275.00 235.65 14.3 100-55201-353-00 GENERAL SUPPLIES - DOG PARK .00 .00 500.00 500.00 .0 TOTAL DOG PARK 789.35 789.35 2,095.00 1,305.65 37.7 42 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2026 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 07/17/2026 11:45AM PAGE: 17 RECREATION PROGRAMS AND EVENTS 100-55300-111-00 FT WAGES - RECREATION PRO .00 .00 651.00 651.00 .0 100-55300-131-00 RETIREMENT - RECREATION PRO .00 .00 48.00 48.00 .0 100-55300-132-00 SOCIAL SECURI - RECREATION PRO .00 .00 56.00 56.00 .0 100-55300-133-00 HEALTH - RECREATION PRO .00 .00 231.00 231.00 .0 100-55300-134-00 DENTAL - RECREATION PRO .00 .00 14.00 14.00 .0 100-55300-135-00 LIFE - RECREATION PRO .00 .00 1.00 1.00 .0 100-55300-136-00 DISABILITY - RECREATION PRO .00 .00 2.00 2.00 .0 100-55300-137-00 HSA - RECREATION PRO .00 .00 48.00 48.00 .0 100-55300-140-00 VISION - RECREATION PRO .00 .00 2.00 2.00 .0 100-55300-144-00 MILEAGE - RECREATION PRO 459.64 459.64 750.00 290.36 61.3 100-55300-145-00 EXP ALLOWANCE - RECREATION PRO .00 .00 600.00 600.00 .0 100-55300-358-00 FIREWORKS - RECREATION PRO 14,813.78 14,813.78 9,000.00 ( 5,813.78) 164.6 100-55300-392-00 MISCELLANEOUS - RECREATION PRO .00 .00 200.00 200.00 .0 TOTAL RECREATION PROGRAMS AND EVENTS 15,273.42 15,273.42 11,603.00 ( 3,670.42) 131.6 RECREATION FACILITIES 100-55400-111-00 FULL-TIME WAGES - SPORTS COMPL 5,455.52 5,455.52 19,534.00 14,078.48 27.9 100-55400-112-00 FT OT WAGES - SPORTS COMPLEX 111.17 111.17 188.00 76.83 59.1 100-55400-121-00 PART-TIME WAGES - SPORTS COMPL 922.55 922.55 2,101.00 1,178.45 43.9 100-55400-131-00 RETIREMENT - SPORTS COMPLEX 400.85 400.85 1,430.00 1,029.15 28.0 100-55400-132-00 SOCIAL SECURITY - SPORTS COMPL 475.59 475.59 1,668.00 1,192.41 28.5 100-55400-133-00 HEALTH BENEFITS - SPORTS COMPL 1,658.15 1,658.15 6,930.00 5,271.85 23.9 100-55400-134-00 DENTAL BENEFITS - SPORTS COMPL 100.54 100.54 417.00 316.46 24.1 100-55400-135-00 LIFE BENEFITS - SPORTS COMPLEX 5.76 5.76 33.00 27.24 17.5 100-55400-136-00 DISABILITY BENEFITS - SPORTS C 21.99 21.99 75.00 53.01 29.3 100-55400-137-00 HSA BENEFITS - SPORTS COMPLEX .00 .00 1,425.00 1,425.00 .0 100-55400-140-00 VISION - SPORTS COMPLEX 11.15 11.15 47.00 35.85 23.7 100-55400-200-00 CONTRACTED SERVICES - SPORTS C 1,083.00 1,083.00 9,300.00 8,217.00 11.7 100-55400-201-00 ELECTRIC & GAS - SPORTS COMPLE 9,948.14 9,948.14 7,500.00 ( 2,448.14) 132.6 100-55400-202-00 WATER & SEWER - SPORTS COMPLEX 808.55 808.55 10,000.00 9,191.45 8.1 100-55400-203-00 TELEPHONE - SPORTS COMPLEX 124.85 124.85 400.00 275.15 31.2 100-55400-205-00 INTERNET - SPORTS COMPLEX 380.00 380.00 .00 ( 380.00) .0 100-55400-352-00 MINOR EQUIP & TOOLS - SPORTS C .00 .00 1,000.00 1,000.00 .0 100-55400-353-00 GENERAL SUPPLIES - SPORTS COMP 126.95 126.95 1,500.00 1,373.05 8.5 100-55400-361-00 REPAIRS & MAINT - SPORTS COMPL 1,114.80 1,114.80 5,000.00 3,885.20 22.3 100-55400-362-00 GROUNDS MAINTENANCE - SPORTS C 7,889.78 7,889.78 5,000.00 ( 2,889.78) 157.8 100-55400-366-00 BUILDING MAINTENANCE - SPORTS .00 .00 2,000.00 2,000.00 .0 TOTAL RECREATION FACILITIES 30,639.34 30,639.34 75,548.00 44,908.66 40.6 43 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2026 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 07/17/2026 11:45AM PAGE: 18 BIKE TRAIL 100-55403-201-00 ELECTRIC & GAS - BIKE TRAIL 1,029.96 1,029.96 2,000.00 970.04 51.5 100-55403-353-00 GENERAL SUPPLIES - BIKE TRAIL .00 .00 500.00 500.00 .0 100-55403-361-00 REPAIRS & MAINTENANCE - BIKE T .00 .00 2,500.00 2,500.00 .0 TOTAL BIKE TRAIL 1,029.96 1,029.96 5,000.00 3,970.04 20.6 100-56110-111-00 FULL TIME WAGES - FORESTRY 873.49 873.49 1,628.00 754.51 53.7 100-56110-121-00 PT WAGES - FORESTRY .00 .00 280.00 280.00 .0 100-56110-131-00 RETIREMENT - FORESTRY 62.87 62.87 119.00 56.13 52.8 100-56110-132-00 SOCIAL SECURITY - FORESTRY 63.87 63.87 139.00 75.13 46.0 100-56110-133-00 HEALTH BENEFITS - FORESTRY 231.33 231.33 577.00 345.67 40.1 100-56110-134-00 DENTAL BENEFITS - FORESTRY 13.09 13.09 35.00 21.91 37.4 100-56110-135-00 LIFE BENEFITS - FORESTRY .98 .98 3.00 2.02 32.7 100-56110-136-00 DISABILITY BENEFITS - FORESTRY 3.65 3.65 6.00 2.35 60.8 100-56110-140-00 VISION BENEFITS - FORESTRY 1.32 1.32 4.00 2.68 33.0 100-56110-200-00 CONTRACTED SERVICES - FORESTRY .00 .00 5,000.00 5,000.00 .0 TOTAL DEPARTMENT 110 1,250.60 1,250.60 7,791.00 6,540.40 16.1 DEPARTMENT 200 100-56200-144-00 MILEAGE - GREEN TIER .00 .00 250.00 250.00 .0 100-56200-200-00 SERVICES - GREEN TIER .00 .00 1,000.00 1,000.00 .0 100-56200-311-00 WEBSITE - GREEN TIER 23.19 23.19 250.00 226.81 9.3 100-56200-325-00 ADS & NOTICES - GREEN TIER .00 .00 750.00 750.00 .0 100-56200-332-00 EDUCATION - GREEN TIER .00 .00 150.00 150.00 .0 100-56200-353-00 GENERAL SUPPLIES - GREEN TIER 180.11 180.11 100.00 ( 80.11) 180.1 TOTAL DEPARTMENT 200 203.30 203.30 2,500.00 2,296.70 8.1 DEPARTMENT 300 100-56300-200-00 CONTRACTED SERVICES - PLANNING .00 .00 37,800.00 37,800.00 .0 TOTAL DEPARTMENT 300 .00 .00 37,800.00 37,800.00 .0 44 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2026 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 07/17/2026 11:45AM PAGE: 19 ECONOMIC DEVELOPMENT 100-56400-111-00 FULL-TIME WAGES - ZONING 21,535.42 21,535.42 46,991.00 25,455.58 45.8 100-56400-114-00 UNWORKED WAGES - ZONING 611.06 611.06 .00 ( 611.06) .0 100-56400-121-00 PART-TIME WAGES - ZONING 8,692.13 8,692.13 19,776.00 11,083.87 44.0 100-56400-131-00 RETIREMENT - ZONING 1,594.49 1,594.49 3,213.00 1,618.51 49.6 100-56400-132-00 SOCIAL SECURITY - ZONING 2,363.71 2,363.71 3,413.00 1,049.29 69.3 100-56400-133-00 HEALTH - ZONING 4,182.56 4,182.56 6,842.00 2,659.44 61.1 100-56400-134-00 DENTAL - ZONING 239.92 239.92 390.00 150.08 61.5 100-56400-135-00 LIFE - ZONING 50.40 50.40 180.00 129.60 28.0 100-56400-136-00 DISABILITY - ZONING 82.29 82.29 126.00 43.71 65.3 100-56400-137-00 HSA - ZONING 746.31 746.31 1,188.00 441.69 62.8 100-56400-140-00 VISION - ZONING 31.25 31.25 51.00 19.75 61.3 100-56400-142-00 RECRUITMENT - ZONING .00 .00 500.00 500.00 .0 100-56400-143-00 RECOGNITION - ZONING .00 .00 450.00 450.00 .0 100-56400-144-00 MILEAGE - ZONING 49.83 49.83 500.00 450.17 10.0 100-56400-204-00 CELL PHONE - ZONING 439.69 439.69 1,500.00 1,060.31 29.3 100-56400-209-00 LEGAL - ZONING 2,835.00 2,835.00 5,000.00 2,165.00 56.7 100-56400-310-00 COMP SOFTWARE/HARDWARE- ZONING 4,979.88 4,979.88 8,000.00 3,020.12 62.3 100-56400-312-00 IT SUPPORT - ZONING .00 .00 500.00 500.00 .0 100-56400-321-00 OFFICE SUPPLIES - ZONING 718.83 718.83 4,000.00 3,281.17 18.0 100-56400-322-00 POSTAGE - ZONING 968.52 968.52 3,500.00 2,531.48 27.7 100-56400-324-00 PRINTING & COPYING - ZONING 277.11 277.11 1,500.00 1,222.89 18.5 100-56400-325-00 PUBLIC NOTICES - ZONING 463.86 463.86 1,000.00 536.14 46.4 100-56400-331-00 MEMBERSHIP DUES - ZONING .00 .00 500.00 500.00 .0 100-56400-332-00 EDUCATION/TRAINING - ZONING 260.00 260.00 500.00 240.00 52.0 100-56400-333-00 CONFERENCES/MEETINGS - ZONING .00 .00 500.00 500.00 .0 100-56400-512-00 WORK COMP - ZONING 11.85 11.85 701.00 689.15 1.7 TOTAL ECONOMIC DEVELOPMENT 51,134.11 51,134.11 110,821.00 59,686.89 46.1 URBAN DEVELOPMENT 100-56600-200-00 CONTRACTED SERVICES - DEVELOPM 10,152.01 10,152.01 25,000.00 14,847.99 40.6 TOTAL URBAN DEVELOPMENT 10,152.01 10,152.01 25,000.00 14,847.99 40.6 ECONOMIC DEVELOPMENT 100-56700-200-00 CONTRACTED SERVICES - ECONOMIC .00 .00 10,000.00 10,000.00 .0 TOTAL ECONOMIC DEVELOPMENT .00 .00 10,000.00 10,000.00 .0 INFORMATION BOOTH 100-56701-000-00 INFORMATION BOOTH 694.38 694.38 2,000.00 1,305.62 34.7 TOTAL INFORMATION BOOTH 694.38 694.38 2,000.00 1,305.62 34.7 45 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 6 MONTHS ENDING JUNE 30, 2026 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 07/17/2026 11:45AM PAGE: 20 ZONING 100-56702-000-00 TOURISM ZONE CHARGES 42,058.71 42,058.71 65,000.00 22,941.29 64.7 TOTAL ZONING 42,058.71 42,058.71 65,000.00 22,941.29 64.7 DEPARTMENT 703 100-56703-000-00 DCEDC .00 .00 3,777.00 3,777.00 .0 TOTAL DEPARTMENT 703 .00 .00 3,777.00 3,777.00 .0 DEPARTMENT 705 100-56705-000-00 BAY LAKES REGIONAL PLANNING 4,326.00 4,326.00 4,386.00 60.00 98.6 TOTAL DEPARTMENT 705 4,326.00 4,326.00 4,386.00 60.00 98.6 DEPARTMENT 225 100-59225-000-00 TRANSFER TO TKH 26,000.00 26,000.00 52,000.00 26,000.00 50.0 TOTAL DEPARTMENT 225 26,000.00 26,000.00 52,000.00 26,000.00 50.0 TRANSFER TO 100-59400-000-00 TRANSFER TO CAPITAL FUND 310,360.00 310,360.00 620,720.00 310,360.00 50.0 TOTAL TRANSFER TO 310,360.00 310,360.00 620,720.00 310,360.00 50.0 TOTAL FUND EXPENDITURES 1,518,229.02 1,518,229.02 3,707,953.32 2,189,724.30 41.0 NET REVENUE OVER EXPENDITURES 1,644,375.29 1,644,375.29 .46 ( 1,644,374.83) 35747 46