Finance Committee Meeting — Agenda packet

Posted On: 06/05/2026 FINANCE COMMITTEE MEETING MONDAY, JUNE 8, 2026 – 11:00 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) May 21, 2026 5. Comments, Correspondence and Concerns from the Public (Public comment limited to 3 non-transferable minutes per person) 6. Presentations: a) Request to Implement ClearGov Budgeting & Reporting Solutions 7. Discussion/Action Items a) Budgeting Software Discussion b) Casselle; Proposal for Utility Software c) 2025 Budget; Year-End to Actuals d) 2027 CIP and Budget: Preliminary Review and Discussion e) Propane for Village Facility 8. Matters to be Placed on a Future Agenda or Referred to a Committee, Official or Employee a) TID 101 Presentation b) TID Overview Services Presentation c) TID Assistance Policy Review d) 2027 CIP: Preliminary Review and Discussion e) 2027 Budget: Preliminary Review and Discussion 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 FINANCE COMMITTEE MEETING MINUTES 1 Monday, May 21, 2026, 1:00 PM 2 (Approval Pending) 3 4 1. Call to Order5 The Finance Committee Meeting was called to order on Monday May 21, 2026, at 1:00 PM at the Sister6 Bay Liberty Grove Fire Station, 2258 Mill Road, Sister Bay, WI.7 8 2. Roll Call9 Present: Chairperson Brigid White, Terry Kelly, Andy Woerfel, and Louise Howson. Committee member10 Mike Laszkiewicz was noted as joining shortly.11 12 Others: Administrator Ben Andrews, Village Clerk Julie Thyssen, Financial Specialist/Treasurer Vlad Gannik 13 14 3. Approve Agenda15 Motion to approve the agenda was made and seconded by Howson and Kelly. Motion carried — all ayes.16 17 4. Approve Meeting Minutes18 a) April 13, 202619 White identified two corrections on page 3 of April 13, 2026 minutes: on line 20, a blank field was to read20 "Laszkiewicz and Bhirdo," and on line 44, "Fisher" was to be corrected to "B hirdo." No other corrections21 were noted.22 23 Motion to approve April 13, 2026, Finance Committee meeting minutes as amended was made by White 24 and seconded by Kelly. Motion carried — all ayes. 25 26 5. Comments, Correspondence, and Concerns from the Public 1:4427 No public comments or correspondence were included in the meeting packet. A letter from Tim Halbrook28 of Ava Hope Court, requesting $400,000 in Tax Incremental Financing funds for unanticipated backfill29 work, had been routed to the Village Board packet rather than the Finance Committee packet. The30 committee acknowledged receipt of the letter and noted its relevance to ongoing TIF policy discussions,31 observing that the project may fall within the half-mile boundary of the existing TIF district.32 33 6. Discussion/Action Items34 a) Municipal Reimbursement Fund; 2026 Allocations35 Dedicated revenue and expenditure accounts have been established for future fund tracking. The36 committee agreed to treat 2025 funds as fully expended and approved use of the 2026 allocation of37 $42,058.71 for designated projects, with up to $5,000 borrowed from the 2027 allocation if needed.38 39 Motion to approve the 2026 Municipal Reimbursement Fund projects using the 2026 allocation, with any 40 overage up to $5,000 to be borrowed from the 2027 Municipal Reimbursement Fund, was made by White 41 and seconded by Kelly. Motion carried — all ayes. 42 43 b) Municipal Operating Budget and COLA Directive44 The committee directed departments to prepare 2027 budgets with a 0% increase over 2026 budgeted45 expenditures, while considering actual spending where significantly lower. COLA options will be reviewed46 by the Personnel Committee before further consideration.47 2 Minutes of the May 21, 2026, Meeting of the Finance Committee - unapproved 2 1 Motion to direct staff to target a 0% increase in all non-enterprise fund expenditures for the 2027 budget, 2 based on last year's budget figures and in consultation with the Village Administrator, was made by White 3 and seconded by Laszkiewicz. Motion carried 4-1 — Howson opposed. 4 5 Motion to approve consideration of a COLA for eligible employees consistent with historical practice and 6 based on Bureau of Labor Statistics data, to be reviewed through the Personnel Committee prior to 7 adoption, was made by Howson and seconded by Kelly. Motion carried — all ayes. 8 9 Action Items: 10 • Andrews and Gannik to prepare 2027 budget worksheets incorporating the 0% directive, with11 department-level guidance to reference actual prior -year spend where significantly lower than12 budget.13 • Personnel Committee to review COLA options with supporting cost analysis prior to returning to14 the Finance Committee.15 16 c) Proposal: Budgeting Software 39:0517 Staff presented information on Caselle and ClearGov budgeting software. The committee expressed18 interest in improving the budgeting process but requested additional information, including references,19 demonstrations, pricing options, and long-term system integration possibilities. The committee reached20 consensus to gather additional information before taking action.21 22 Action Items: 23 • Andrews to contact peer municipalities currently using ClearGov — including Shawano and others24 on the vendor reference list — to obtain feedback on ease of use, transition experience, annual25 subscription history, and any gaps in functionality.26 • Andrews to request from ClearGov a demo presentation for a future Finance Committee meeting.27 • Andrews to explore multi -year contract pricing options, including the possibility of a fixed or28 capped annual subscription rate.29 • Andrews to investigate whether a long -term pathway exists to consolidate accounting and30 budgeting functions onto a single platform.31 32 d) Tax Incremental Financing Policy33 The committee reviewed revisions to the draft TIF Policy, including eligibility criteria, reimbursement34 procedures, and performance guarantees. Discussion focused on assistance limits, application deposits,35 and district utilization. Final action was deferred pending a presentation from Baird.36 37 Action Items: 38 • Andrews to finalize TIF Policy draft incorporating: (1) required letter of credit language in the39 performance guarantee section; (2) selection of one maximum assistance benchmark from40 Section 6(c); (3) revised initial deposit structure with tiered or percentage-based fee.41 • Andrews to coordinate scheduling of a Baird TIF overview presentation for the June Finance42 Committee meeting, open to Village Board members as well.43 44 e) Request for Additional Funding for Green Tier Bag Procurement Project 4:21:2345 The committee declined the full $3,500 request and authorized up to $2,500 from unreserved funds to46 support the project. Authorization granted to the Village Administrator.47 48 3 Minutes of the May 21, 2026, Meeting of the Finance Committee - unapproved 3 7. Matters to be Placed on a Future Agenda or Referred to a Committee, Official or Employee 8:50:01 1 The following items were identified for placement on the June Finance Committee agenda: 2 • Preliminary review and discussion of the 2027 Capital Improvement Plan (CIP)3 • Preliminary review and discussion of the 2027 operating budget4 • TIF overview presentation by Baird (Village Board members to be invited)5 • Update on budgeting software, including vendor demo and peer municipality feedback6 • 2025 year-end to actual budget comparison (audited financials)7 8 Andrews confirmed that the 2025 audit is expected to be completed and presented to the Village Board 9 at the June board meeting, with the audit team anticipated to present at that time. 10 11 8. Next Meeting12 The next Finance Committee meeting was scheduled for Monday, June 8, 2026, at 10:00 AM.13 14 9. Adjourn15 Motion to adjourn was made by Howson and seconded by Laszkiewicz. Motion carried — all ayes.16 The meeting adjourned at 3:38 p.m.17 18 Minutes by Julie Thyssen, Village Clerk 19 4 Page 1 STAFF REPORT Date: June 8, 2026 To: Finance Committee Re: Request to Implement ClearGov Budgeting & Reporting Solutions Author(s): Benjamin Andrews, Village Administrator Action(s) Requested: ☐ Ordinance ☐ Resolution ☐ Motion ☒ Receive/File BACKGROUND INFORMATION The purpose of this agenda item is to introduce the Finance Committee to ClearGov, a modern budgeting, planning, and public transparency platform currently under evaluation by the Village of Sister Bay. ClearGov representatives will present an overview of the system, its modules, and its potential to streamline internal processes and improve committee and public-facing financial communication ATTACHMENT(S) 1. Slide Deck - Request to Implement ClearGov Budgeting & Reporting Solutions 5 Request to Implement ClearGov Budgeting & Reporting Solutions Presented by: Kristin Fine 1 6 Why Change the Current Process? 2 ● Budget development relies heavily on multiple spreadsheets and manual consolidation ● Broken formulas and version control issues create unnecessary risk during budget season ● Personnel budgeting requires time-consuming manual allocations across many accounts ● Important notes, assumptions, and historical context can be lost during staff transitions ● Finance Committee review is difficult when information lives in spreadsheets rather than intuitive dashboards ● Capital planning is active and growing, requiring better prioritization and multi-year visibility 7 Why Sister Bay is Evaluating ClearGov 3 ● Preserve institutional knowledge ● Reduce spreadsheet dependency ● Simplify onboarding after staff turnover ● Improve collaboration and documentation ● Modernize long-term budgeting process ● Improve Finance Committee visibility 8 Return on Investment 4 Time Savings ● Update wage assumptions across all departments in minutes instead of manually updating multiple spreadsheets ● Reduce annual budget preparation time ● Eliminate duplicate spreadsheet maintenance ● Faster committee adjustments and recalculations ● Streamline personnel budgeting updates Operational Benefits ● Institutional continuity ● Faster onboarding ● Easier committee review Strategic Benefits ● Better long-term planning ● More sustainable process 9 Why Municipalities Add ClearGov Alongside Their ERP 5 ERP Budget Modules ● Accounting-focused ● Transactional ● Basic budgeting workflows ClearGov ● Collaborative budget development ● Scenario planning ● Institutional continuity ● Improved committee visibility ● Long-term planning ● ClearGov is designed to integrate alongside Sister Bay’s existing Caselle ERP while improving budgeting, planning and committee collaboration workflows 10 Why ClearGov Fits Sister Bay 6 ● Small staff environment where efficiency matters ● New leadership focused on modernization and sustainable processes ● Need for continuity as staff roles evolve over time ● Finance Committee requires clearer , easier-to-review financial presentations ● Active capital environment including facilities, marina, streets, trails, and infrastructure ● Need to improve efficiency while maintaining accuracy 11 7 Wisconsin Communities Modernizing Budgeting with ClearGov Used by Wisconsin municipalities to modernize budgeting, planning, and public reporting 12 Operational Budgeting Module 8 ● Replaces spreadsheet-driven budget prep with one centralized system ● Allows department requests, notes, and attachments in one place ● Real-time dashboards by fund, department, and expenditure type ● Easier committee review with drill-down transparency ● Creates a repeatable annual process that is less dependent on institutional knowledge ● Improves existing workflows without requiring major process disruption 13 Personnel Budgeting Module 9 ● Eliminates manual compensation and benefit calculations in spreadsheets ● Handles wages, vacancies, new hires, benefit changes, and scenarios ● Reduces allocation errors across many accounts ● Faster updates during committee review and final budget changes ● Instantly run what-if scenarios for wages, insurance, vacancies, union changes, and new hires ● Tracks vacant positions and calculates budget impact based on hire date assumptions ● Reduces one of the Village’s most manual annual budgeting processes 14 Capital Budgeting Module 10 ● Standardizes capital requests from departments ● Prioritizes projects based on need, timing, and available funding ● Creates multi-year CIP scenarios instantly ● Better visibility into marina, facility, trail, road, and utility investments ● Helps leadership compare options before committing dollars ● Strong fit given Sister Bay’s active project pipeline 15 Digital Budget Book Module 11 ● Converts Sister Bay’s annual budget into a clear, professional, and easy-to-navigate public document ● Automatically creates web, mobile, and PDF versions without manual formatting each year ● Helps Finance Committee and Board members focus on priorities instead of digging through spreadsheets ● Allows leadership to clearly communicate investments in marina improvements, roads, trails, facilities, and public services ● Creates a polished modern presentation that reflects the Village’s professionalism and transparency ● Example- Whitefish Bay Village Digital Budget Book 16 Financial Engagement 12 ● Creates a modern public-facing financial transparency and engagement platform for Sister Bay ● Allows residents to view budget information, capital projects, and financial updates in a more accessible format ● Includes AI-powered search functionality that allows residents to ask questions about Village finances and budget information ● Integrates with the Digital Budget Book to create a centralized public information experience ● Example- Rochester Hills Financial Engagement Website 17 Recommended Investment Options 13 Includes ● Operational Budgeting ● Personnel Budgeting ● Capital Budgeting ● Digital Budget Book ● Financial Engagement Investment ● Annual Subscription: $24,219 ● One-Time Implementation: $12,797 Best Fit For ● Long-term financial planning ● Public transparency modernization ● Strategic Capital Planning Includes ● Operational Budgeting ● Personnel Budgeting ● Additional modules can be added over time Investment ● Annual Subscription: $16,650 ● One-Time Implementation: $9,724 Best Fit For ● Immediate budgeting modernization ● Faster annual budget process ● Reduced spreadsheet dependency Recommended Option 1: Core Budgeting Package Option 2: Expanded Planning Package 18 What is Included Ongoing 14 ● Unlimited training ● Onboarding ● New employee training ● Support access ● Software updates ● Cloud hosting ● Maintenance ● Product enhancements ● Customer success support ● Security and backups ● Designed to provide long-term support without requiring additional internal IT resources 19 Why Now? 15 ● Existing processes are becoming harder to sustain as budgeting complexity grows ● Modernizing now reduces future operational risk ● A phased rollout allows the Village to improve processes without disruption ● Creates a scalable budgeting foundation for future leadership and growth ● Delaying modernization increases dependency on manual processes and staff-specific knowledge Designed to support Sister Bay’s long-term operational sustainability 20 Recommended Next Steps 16 June–July 2026 ● Finalize implementation approach and agreement terms ● Confirm project kickoff timeline ● Begin onboarding and data gathering from Caselle July–August 2026 ● Configure Operational, Personnel, and Capital Budgeting workflows ● Initial administrator training and workflow setup ● Establish budget templates, assumptions, capital request workflows, and approval processes August–September 2026 ● Begin using ClearGov for the FY 2027 budget development process ● Launch internal use of Operational, Personnel, and Capital Budgeting ● Department budget request collection and capital project planning ● Staff adoption and workflow refinement Fall 2026 Budget Season ● Utilize ClearGov throughout budget development and committee review ● Improve collaboration, transparency, and long-term planning visibility ● Prepare budget presentation materials through Digital Budget Book Future Expansion ● Expand public transparency and resident engagement initiatives through Financial Engagement Targeted to support Sister Bay’s FY2027 budget development cycle 21 Page 1 STAFF REPORT Date: June 8, 2026 To: Finance Committee Re: Budgeting Software Discussion Author(s): Benjamin Andrews, Village Administrator Action(s) Requested: ☐ Ordinance ☐ Resolution ☒ Motion ☒ Receive/File POLICY ISSUE(S) “Should the Village utilize ClearGov’s budgeting software suite—either in whole or in part?” BACKGROUND INFORMATION At the May 21, 2026 Finance Committee meeting, staff presented high -level comparisons between Caselle budgeting functions and ClearGov. The Committee expressed interest in improving the budgeting process and requested additional information, including peer feedback and a vendor demonstration. ClearGov delivered its formal presentation prior to this agenda item. Staff contacted all ClearGov reference communities provided by the vendor. Responses were received from multiple communities. A full summary was provided separately. SUITE OPTIONS (FINANCIAL INFORMATION) Option 1: Core Budgeting Package Includes: • Operational Budgeting • Personnel Budgeting • Additional modules can be added over time Option 2: Expanded Planning Package Includes: • Operational Budgeting • Personnel Budgeting • Capital Budgeting • Digital Budget Book • Financial Engagement Investment: • Annual Subscription: $16,650 • One-Time Implementation: $9,724 Investment: • Annual Subscription: $24,219 • One-Time Implementation: $12,797 22 Page 2 Based on communication with ClearGov and other communities utilizing the budgeting software, the average term of the contract is three (3) years. The term of the contract can be negotiable. RECOMMENDED ACTION(S) Village Staff recommends that the Finance Committee review the ClearGov presentation, the Service Order, and the feedback from peer communities and provide direction to staff or a recommendation to the Village Board. DECISIONS: 1. Should be the Village adopt budgeting software? 2. If so, should the Village utilize ClearGov? 3. If so, what option suite should be utilized? 4. (If applicable) What would be committee recommend for a contract term? POLICY ALTERNATIVE(S) The Finance Committee could take the following actions: • Provide (Approval) Recommendation to Village Board • Seek Additional Information / Consideration of Policy Issue • Provide (Rejection) Recommendation ATTACHMENT(S) 1. ClearGov Service Order for Sister Bay, WI FISCAL IMPACT: 1. Is There a Fiscal Impact? Yes 2. Is it Currently Budgeted? No – Would be included in FY27 Budget (if approved) 23 Service Order 2 Mill & Main; Suite 630; Maynard, MA 01754 Created By Kristin Fine Order Date Jun 4, 2026 Contact Phone 972-948-2999 Order Valid If Signed By Jun 30, 2026Contact Email kfine@cleargov.com Customer Information Customer Village of Sister Bay Customer Annual Budgeted Expenditures - All Funds Total 15000000 Address P.O. Box 769 Contact Benjamin Andrews Billing Contact Volodymyr (Vlad) Gannik City, St, Zip Sister Bay, WI 54234 Title Village Administrator Title Finance Director Phone 920-854-4118 Email administrator@sisterbaywi.gov Email Vlad.Gannik@sisterbaywi.gov PO (Y/N) The One-time Fees & Professional Services you will receive are: Net Service Fees ClearGov Implementation: Includes activation, onboarding, and training for ClearGov solutions ($ 12,797.00 ) Total ClearGov One-Time Net Service Fee - Billed ONE-TIME ($ 12,797.00 ) The Subscription Services you will receive and the Fees for those Services are: Net Service Fees ClearGov Platform ($ 4,212.00 ) ClearGov Operational Budgeting ($ 4,563.00 ) ClearGov Personnel Budgeting ($ 4,212.00 ) ClearGov Capital Budgeting ($ 4,212.00 ) ClearGov Digital Budget Book ($ 3,159.00 ) ClearGov Financial Engagement - Engage ($ 3,861.00 ) Total ClearGov Subscription Net Service Fee - Billed ANNUALLY IN ADVANCE ($ 24,219.00 ) ClearGov will provide your Services according to this schedule: Period Start Date End Date Description Setup Jul 1, 2026 Jul 1, 2026 ClearGov Setup Services Pro-Rata Jul 1, 2026 Dec 31, 2026 ClearGov Subscription Services Initial Jan 1, 2027 Dec 31, 2029 ClearGov Subscription Services To be clear, you will be billed as follows: Billing Date(s) Amount(s) Notes Jul 1, 2026 $24,939.68 One-time & Prorata Subscription Fee Jan 1, 2027 $24,219.00 Annual Subscription Fee Jan 1, 2028 $25,429.95 Annual Subscription Fee Jan 1, 2029 $26,701.45 Annual Subscription Fee Additional subscription years and/or renewals will be billed annually in accordance with pricing and terms set forth herein. Billing Terms & Conditions Valid Until Jun 30, 2026 Pricing set forth herein is valid only if ClearGov Service Order is executed on or before this date. Payment Net 30 All invoices are due Net 30 days from the date of invoice. Rate Increase 5% per annum The Annual Subscription Service Fee shall automatically increase by this amount. General Terms & Conditions Statement of Work ClearGov and Customer mutually agree to the ClearGov Service activation and onboarding process set forth in the attached Statement of Work. Please note that ClearGov will not activate and/or implement services for any Customer with outstanding balance past due over 90 days for any previous subscription services. 24 Taxes The Service Fees and Billing amounts set forth above in this ClearGov Service Order DO NOT include applicable taxes. In accordance with the laws of the applicable state, in the event that sales, use or other taxes apply to this transaction, ClearGov shall include such taxes on applicable invoices and Customer is solely responsible for such taxes, unless documentation is provided to ClearGov demonstrating Customer's exemption from such taxes. Pricing Conditions All fees listed herein reflect Net Service Fees after application of bundled and/or discretionary discounts. Pricing is interdependent therefore the removal or modification of any product or service may result in the recalculation of pricing. Term & Termination Subject to the termination rights and obligations set forth in the ClearGov BCM Service Agreement, this ClearGov Service Order commences upon the Order Date set forth herein and shall continue until the completion of the Service Period(s) for the Service(s) set forth herein. Each Service shall commence upon the Start Date set forth herein and shall continue until the completion of the applicable Service Period. Auto-Renewal After the Initial Period, the Service Period for any ClearGov Annual Subscription Services shall automatically renew for successive annual periods (each an "Annual Term” ), unless either Party provides written notice of its desire not to renew at least sixty (60) days prior to the end of the then current Annual Term. Appropriations Customer shall have the option to terminate this ClearGov Service Order in advance of any annual renewal in the event that the applicable appropriating body does not appropriate funds for such upcoming renewal period. Agreement The signature herein affirms your commitment to pay for the Service(s) ordered in accordance with the terms set forth in this ClearGov Service Order and also acknowledges that you have read and agree to the terms and conditions set forth in the ClearGov BCM Service Agreement found at the following URL: http://www.ClearGov.com/terms-and-conditions . This Service Order incorporates by reference the terms of such ClearGov BCM Service Agreement. Customer ClearGov, Inc. Signature Signature Name Benjamin Andrews Name Michael Mattson Title Village Administrator Title Chief Revenue Officer Please e-mail signed Service Order to Orders@ClearGov.com or Fax to (774) 759-3045 Order Type (ClearGov Internal Use Only) Select Order Type for this Service Order NL If XS: Original Service Order Date Statement of Work This Statement of Work outlines the roles and responsibilities by both ClearGov and Customer required for the activation and onboarding of the ClearGov Service. ClearGov will begin this onboarding process upon execution of this Service Order. All onboarding services and communications will be provided through remote methods - email, phone, and web conferencing. ClearGov Responsibilities - ClearGo v will activate ClearGov Service subscription(s) as of the applicable Start Date(s). ClearGov will create the initial Admin User account, and the Customer Admin User wil l be responsible for creating additional User accounts. - ClearGo v will assign an Implementation Manager (IM) responsible for managing the activation and onboarding process. ClearGov IM will coordinate with other ClearGo v resources, as necessary. - ClearGo v IM will provide a Kickoff Call scheduling link to the Customer’s Primary Contact. Customer should schedule Kickoff Call within two weeks after the S ervice Order has been executed. - If Customer is subscribing to an y products that require data onboarding: - ClearGo v IM will provide a Data Discovery Call scheduling link to the Customer’s Primary Contact. Customer should schedule Data Discovery Call based on the a vailability of Customer’s staff. - ClearGo v will provide Customer with financial data requirements and instructions, based on the ClearGov Service subscription(s). - ClearGo v will review financial data files and confirm that data is complete, or request additional information, if necessary. Once complete financial data files ha ve been received, ClearGov will format the data, upload it to the ClearGov platform and complete an initial mapping of the data. - After ini tial mapping, ClearGov will schedule a Data Review call with a ClearGov Data Onboarding Consultant (DOC), who will present how the data was mapped, ask f or feedback, and address open questions. Depending upon Customer feedback and the complexity of data mapping requests, there may be additional follow-up calls or emails required to complete the data onboarding process. - ClearGo v will inform Customer of all training, learning, and support options. ClearGov recommends all Users attend ClearGov Academy training sessions and/or r ead Support Center articles before using the ClearGov Service to ensure a quick ramp and success. As needed, ClearGov will design and deliver customized r emote training and configuration workshops for Admins and one for End Users - via video conference - and these sessions will be recorded for future reference. - ClearGo v will make commercially reasonable efforts to complete the onboarding/activation process in a timely fashion, provided Customer submits financial data files and r esponds to review and approval requests by ClearGov in a similarly timely fashion. Any delay by Customer in meeting these deliverable requirements ma y result in a delayed data onboarding process. Any such delay shall not affect or change the Service Period(s) as set forth in the applicable Service Order. 25 Customer Responsibilities - Customer's Primary Contact wil l coordinate the necessary personnel to attend the Kickoff and Data Discovery Calls within two weeks after the Service Order has been ex ecuted. If Customer needs to change the date/time of either of these calls, the Primary Contact will notify the ClearGov IM at least one business day in adv ance. - If Customer is subscribing to an y products that require data onboarding: - Customer wil l provide a complete set of requested financial data files (revenue, expense, chart of accounts, etc.) to ClearGov in accordance with the r equirements provided by ClearGov. - Customer's Primary Contact wil l coordinate the necessary personnel to attend the Data Discovery and Data Review calls. It is recommended that all stak eholders with input on how data should be mapped should attend. Based on these calls and any subsequent internal review, Customer shall provide a detailed list of data mapping requirements and requested changes to data mapping drafts in a timely manner, and Customer will approve the final data mapping, once completed to Customer’s satisfaction. - Customer wil l complete recommended on-demand training modules in advance of customized training & configuration workshops. - Customer shal l be solely responsible for importing and/or inputting applicable text narrative, custom graphics, performance metrics, capital requests, personnel data, and other such inf ormation for capital budget, personnel budget, budget books, projects, dashboards, etc. 26 Page 1 STAFF REPORT Date: June 8, 2026 To: Finance Committee Re: Casselle; Proposal for Utility Software Author(s): Benjamin Andrews, Village Administrator Action(s) Requested: ☐ Ordinance ☐ Resolution ☒ Motion ☐ Receive/File POLICY ISSUE(S) “Should the Finance Committee evaluate the proposal from Caselle for Utility Billing Software Services and provide a recommendation to the Village Board regarding transitioning from the current provider, Express Bill Pay, to Caselle Community Connect?” BACKGROUND INFORMATION The Village’s current payment processor, Express Bill Pay, will no longer be supported in an integrated manner with the Village’s ERP and utility billing software. Caselle, which currently provides the Village’s utility billing platform, has submitted a proposal for transitioning to Caselle Community Connect, its integrated payment portal. Key considerations from Caselle’s proposal include: • Express Bill Pay is discontinuing support for its existing integration, necessitating a transition to maintain functionality. • Caselle Community Connect is fully integrated with the Village’s current utility billing software, providing real-time payment posting, automated bank bill-pay matching, improved refund processing, and improved error-handling workflows. • Monthly costs are effectively equal to current costs, and Caselle is waiving the $1,200 setup fee for municipalities migrating from Express. PRIOR ACTION/REVIEW No prior action has been taken by the Finance Committee or Village Board regarding this transition. 27 Page 2 RECOMMENDED ACTION(S) Village Staff recommends that the Finance Committee review Caselle’s proposal, evaluate the operational and financial implications of transitioning from Express Bill Pay to Caselle Community Connect, and provide a recommendation to the Village Board. If the Committee is in favor of advancing this matter, the following motion may be made: “I move to recommend to the Village Board approval of Caselle Community Connect proposal.” POLICY ALTERNATIVE(S) The Finance could take the following actions: • Approve • Approve with modifications. • Deny • Postpone ATTACHMENT(S) 1. Caselle Proposal 28 Village of Sister Bay Caselle Community Connect ― Committee Briefing Prepared for: Vladimir Gannik, Finance Specialist / Treasurer Executive Summary The Village's current payment processor, Express Bill Pay, will no longer be available in an integrated manor. This briefing recommends moving to Caselle Community Connect, a payment portal built and supported by the same company that already provides our ERP and utility billing software. Three points up front: • Cost-neutral on monthly fees. Monthly cost is essentially unchanged ― Caselle matches what we pay Express today. • The $1,200 setup is waived. Caselle has waived the $1,200 one-time setup fee for villages migrating from Express. There is no incremental cost to approve this. • Material operational improvement. Real-time integration with our existing Caselle utility billing eliminates the manual reconciliation, autopay errors, and refund delays we deal with today. • Complete elimination of $25k Holding Account. Currently with Express Bill Pay there is a required holding account. The Village is required to maintain a minimum of $25k in this account as all times and our deposits fund to that account. Caselle’s solution has no nolding account and funds directly to the Villages bank account. The decision in front of the committee is not whether to pay more for a better system ― it is whether to use the sunset of Express’s integrated connection as an opportunity to move to a system that is more user friendly and is more feature rich for the same cost. Why Now The decision is being driven by three forces converging in the same window: • Express sunset. Our current provider Express Bill Pay has pulled financial support of the integration to our accounting software provider, and a move is needed to have the functionality in the future. • Caselle option matured. Caselle (our existing utility billing vendor) now offers a payment portal that integrates directly with our billing system. This offing is more than 3 years old with over 300 municipalities onboarded. • Setup fee waived. Caselle has waived the $1,200 implementation fee for villages currently on Express. This waiver is offered for a limited time by Caselle. Bottom line: Monthly costs are equivalent. The areas of difference (NSF, chargebacks, Bank Bill Pay, PCI, setup) all favor the Village. 29 What Caselle Solves That Express Does Not These are the operational pain points the committee should weigh: • Real-time payment posting. Today, payments flow Express → upload → Caselle, with a delay. With Caselle Community Connect, a payment made online appears instantly in our utility billing system. No more day-after surprises on customer accounts. • Bank bill pay intercept. Caselle's portal recognizes incoming bank-bill-pay checks and posts them to the correct account automatically. The current manual matching workflow goes away. • Same-day refunds. With Express today the village has no way of doing a refund and have to refer the citizen to Express. Refunds through Express can take considerable time to process. Caselle has a built-in refund flow that completes automatically once we process a refund. • Lower error-handling fees. Customer NSF cost drops from $7 to $2.50 ― and customer-facing chargeback handling is built in (no manual ledger adjustments). • PCI compliance absorbed. End-to-end PCI compliance and cost is waived. Caselle Account Manager - Payments • David Eberting (801) 602-4553, Caselle Payments ― Account manager for Caselle Community Connect. Will be available for the 7/14 committee meeting and accessible directly for Vlad and the Village through the transition. David Eberting Account Manager - Citizen Portal D: (801) 850-5123 | O: (800) 228-9851 dae@caselle.com Schedule time with me 30 Page 1 STAFF REPORT Date: June 8, 2026 To: Finance Committee Re: 2025 Year-End Budget to Actual Preliminary Financial Report Author(s): Vlad Gannik, Financial Specialist / Treasurer BACKGROUND INFORMATION Attached for Finance Committee review is th e preliminary 2025 General Fund Year-End Budget to Actual Financial Report. The report provides a high-level overview of year-end operating results, summarizes major revenue and expenditure variances, and highlights significant factors contributing to the Village’s preliminary financial position. Please note that figures contained within this re port are preliminary and remain subject to final audit procedures, year-end adjustments, and auditor review. The Village’s independent audit firm, CLA (Clifto nLarsonAllen LLP), is scheduled to present the final audited financial statements and audit results during the June Village Board meeting. ACTION REQUESTED Review and discuss the preliminary 2025 year -end financial results and receive staff update regarding significant budget-to-actual variances and year-end financial performance. GENERAL FUND OVERVIEW The 2025 fiscal year concluded with strong overall financial performance for the Village of Sister Bay General Fund. Based on preliminary year-end figures, the Village generated an estimated operating surplus of approximately $259,674.50 prior to final audit adjustments. Please note that these figures are preliminary and remain subject to final audit review, year-end adjustments, and audit procedures. The Village’s independent audit firm, CLA (CliftonLarsonAllen LLP), will present the final audited financial stat ements and audit results during the June Village Board meeting. A significant factor impacting the 2025 budget-to-actual results relates to Tax Increment District (TID) transfers. The 2025 adopted budget anticipated approximately $290,000 in transfers from TID funds; however, only $145,000 was transferred during the year. Despite the lower transfer 31 Page 2 amount, the General Fund remained financially stable due largely to reimbursement activity associated with TID-supported projects and debt obligations. Key reimbursement activity included: • Debt Service Fund reimbursements from TID totaling approximately $337,300 • Capital Improvement Program (CIP) reimbursements from TID totaling approximately $465,000 Additional factors contributing to the year-end surplus included: • Interest income significantly exceeded budget expectations • Numerous operational departments rema ined under budget despite inflationary pressures and staffing challenges Overall, the Village maintained positive f und performance while continuing to support operational services, infrastructure investments, and long-term capital priorities. General Fund Budget to Actual Revenue Summary Category Actual Budget Variance Taxes $2,678,783 $2,678,304 $479 Favorable Intergovernmental Revenues $288,117 $245,646 $42,470 Favorable Licenses & Permits $216,882 $250,325 $(33,443) Unfavorable Fines & Penalties $9,296 $2,000 $7,296 Favorable Public Charges for Services $40,337 $40,400 $(63) Miscellaneous Revenues $237,810 $148,317 $89,493 Favorable Other Financing Sources $239,266 $403,943 $(164,677) Unfavorable Total Revenues $3,710,491 $3,768,935 $(58,444) General Fund Budget to Actual Expenditure Summary by Major Function Department / Function Actual Budget Variance Village Board $65,886 $66,111 $225 Favorable Legal $40,355 $41,000 $646 Favorable Administrator $146,513 $143,156 $(3,358) Unfavorable Clerk $72,431 $67,473 $(4,958) Unfavorable Elections $13,115 $19,883 $6,768 Favorable Finance Director / Treasurer $114,284 $110,756 $(3,528) Unfavorable Property Assessment $28,500 $28,500 $0 Audit & Consulting $20,970 $17,600 $(3,370) Unfavorable General Buildings & Plant $78,355 $75,000 $(3,355) Unfavorable Village Hall $8,692 $17,700 $9,008 Favorable Post Office $7,202 $7,491 $289 Favorable Fire Station $47,553 $94,250 $46,697 Favorable Administration Building $12,027 $15,100 $3,073 Favorable 32 Page 3 Dep artment / Function Actual Budget Variance Tax Refunds / Uncollectible Taxes $0 $50 $50 Favorable Law Enforcement Insurance $216 $745 $528 Favorable Property Insurance $7,429 $8,424 $995 Favorable Law Enforcement $4,372 $6,000 $1,629 Favorable Fire Department Support $186,838 $182,032 $(4,806) Unfavorable Building Inspector $18,358 $19,000 $642 Favorable Department of Public Works $342,281 $337,445 $(4,836) Unfavorable DPW Machinery $44,562 $46,123 $1,561 Favorable Street Maintenance $60,558 $64,024 $3,466 Favorable Street Cleaning $4,248 $5,000 $752 Favorable Snow & Ice $49,163 $48,978 $(185) Unfavorable Street Signs $3,803 $11,000 $7,197 Favorable Seasonal Decorations $21,858 $28,252 $6,394 Favorable Street Lighting $21,644 $24,000 $2,356 Favorable Sidewalks $0 $1,000 $1,000 Favorable Storm Sewer Maintenance $6,161 $41,064 $34,903 Favorable Public Transportation $24,451 $27,373 $2,922 Favorable Recycling & Garbage Collection $173,510 $181,000 $7,490 Favorable Recycling $33,535 $31,605 $(1,930) Unfavorable Weed & Nuisance Control $3,849 $16,500 $12,651 Favorable Animal Control $1,317 $1,865 $548 Favorable Cemetery $8,271 $5,000 $(3,271) Unfavorable Library $47,224 $44,094 $(3,130) Unfavorable Other Culture $568 $2,500 $1,932 Favorable Historical Society $15,000 $15,000 $0 Coastal Byways $500 $500 $0 SBAA $85,476 $90,150 $4,674 Favorable Humane Society $5,000 $5,000 $0 Parks $189,760 $209,949 $20,189 Favorable Dog Park $1,491 $2,095 $604 Favorable Recreation Programs & Events $6,890 $12,778 $5,888 Favorable Recreation Facilities $51,945 $101,263 $49,318 Favorable Bike Trail $2,065 $10,600 $8,535 Favorable Forestry $1,121 $9,182 $8,061 Favorable Green Tier $495 $5,000 $4,505 Favorable Planning $13,226 $40,386 $27,160 Favorable Economic Development (Zoning Operations) $140,446 $156,929 $16,483 Favorable Urban Development $4,044 $10,000 $5,956 Favorable Economic Development Programs $2,765 $10,000 $7,235 Favorable 33 Page 4 Dep artment / Function Actual Budget Variance Information Booth $1,882 $2,000 $118 Favorable Tourism Zone Charges $65,228 $57,600 $(7,628) Unfavorable Bay Lakes Regional Planning $4,386 $4,386 $0 Transfer to TKH $25,000 $25,000 $0 Transfer to Debt Service $0 $319,172 $319,172 Favorable Transfer to Capital Fund $1,114,000 $1,114,000 $0 Total General Fund Expenditures Actual Expenditures: $3,450,816.94 Budgeted Expenditures: $4,038,083.51 Total Expenditure Variance (Under Budget): $587,266.57 Budget Bridge Analysis Primary Drivers of Positive Variances Revenue Drivers • Investment income exceeded budget expectations by approximately $89,000 • Intergovernmental revenues exceeded budgeted amounts • Citations, fines, zoning activity, and service revenues exceeded projections • Debt Service and Capital reimbursement activity helped offset lower financing transfers Expenditure Drivers • Transfer to Debt Service was budgeted at approximately $319,172 but ultimately was not recorded based on preliminary year-end financial results. Preliminary analysis indicates stronger reimbursement activity from TIDs and overall fund performance reduced the need for this transfer; however, final conclusions remain subject to completion of audit procedures and presentation by CLA. • Recreation Facilities expenditures were approximately $49,318 under budget • Fire Station expenditures were approximately $46,697 under budget • Storm Sewer expenditures were approximately $34,903 under budget • Parks operations remained approximately $20,189 under budget • Planning activities were approximately $27,160 below budget Primary Drivers of Negative Variances Revenue Challenges • TID transfers were approximately $145,000 below budgeted expectations • Permit-related revenues were lower in select categories Expenditure Challenges Personnel costs exceeded budget in several functions due to: • Overtime • Unworked wage payouts • Health insurance and HSA costs • Staffing transitions and operational coverage requirements 34 Page 5 Additional expenditure pressures included: • Tourism Zone Charges exceeded budget expectations • Several administrative functions experienced minor overages due to operational needs Overall Financial Position Despite lower-than-budgeted financing transfers, the Village ended 2025 in a stable financial position with a preliminary operating surplus of approximately $259,674.50. Strong operational management, higher invest ment earnings, reimbursement activity, and controlled expenditures ac ross multiple departments allowed th e Village to maintain positive financial performance while cont inuing investments in services , infrastructure, and capital projects. The Village will continue monitoring operating expenditures, staffing requirements, capital funding needs, and long-term financial sustainability during the 2026 budget cycle. Final audited figures and year-end adjustments will be presented by CLA during the June Village Board meeting. ATTACHMENT(S) 1. 2025 Year End Preliminary Report Budget to Actual 35 VILLAGE OF SISTER BAY REVENUES WITH COMPARISON TO BUDGET FOR THE 12 MONTHS ENDING DECEMBER 31, 2025 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/04/2026 12:30PM PAGE: 1 TAXES 100-41110-000-000 GENERAL PROPERTY TAXES 2,620,241.22 2,620,241.22 2,620,241.00 ( .22) 100.0 100-41150-000-000 MANAGED FOREST LANDS 151.84 151.84 163.00 11.16 93.2 100-41210-000-000 ROOM TAXES 57,600.00 57,600.00 57,600.00 .00 100.0 100-41800-000-000 INTEREST & PENALTIES - TAXES 790.12 790.12 300.00 ( 490.12) 263.4 TOTAL TAXES 2,678,783.18 2,678,783.18 2,678,304.00 ( 479.18) 100.0 INTERGOVERNMENTAL REVENUES 100-43410-000-000 STATE SHARED REVENUE 52,626.30 52,626.30 9,035.70 ( 43,590.60) 582.4 100-43411-000-000 PERSONAL PROPERTY AID 29,290.86 29,290.86 .00 ( 29,290.86) .0 100-43412-000-000 EXPENDITURE RESTRAINT 26,027.83 26,027.83 26,027.83 .00 100.0 100-43413-000-000 SUPPLEMENTAL AID 7,655.90 7,655.90 49,891.84 42,235.94 15.3 100-43420-000-000 FIRE INSURANCE DUES 33,101.85 33,101.85 23,500.00 ( 9,601.85) 140.9 100-43430-000-000 COMPUTER AIDS 787.75 787.75 787.75 .00 100.0 100-43531-000-000 STATE AID - ROADS 123,872.54 123,872.54 115,699.32 ( 8,173.22) 107.1 100-43650-000-000 FOREST LANDS 4.00 4.00 4.00 .00 100.0 100-43690-000-000 STATE GRANTS - OTHER 6,998.58 6,998.58 14,700.00 7,701.42 47.6 100-43790-000-000 GRANTS - OTHER .00 .00 500.00 500.00 .0 100-43791-000-000 RECYCLING REBATE 7,751.17 7,751.17 5,500.00 ( 2,251.17) 140.9 TOTAL INTERGOVERNMENTAL REVENUES 288,116.78 288,116.78 245,646.44 ( 42,470.34) 117.3 LICENSES AND PERMITS 100-44110-000-000 LIQUOR LICENSES 16,506.59 16,506.59 18,000.00 1,493.41 91.7 100-44120-000-000 OPERATORS LICENSES 890.00 890.00 2,000.00 1,110.00 44.5 100-44140-000-000 TOBACCO LICENSES 250.00 250.00 250.00 .00 100.0 100-44210-000-000 DOG LICENSES 160.50 160.50 75.00 ( 85.50) 214.0 100-44300-000-000 BUILDING PERMITS 23,500.13 23,500.13 20,000.00 ( 3,500.13) 117.5 100-44410-000-000 ZONING FEES & PERMITS 34,650.00 34,650.00 15,000.00 ( 19,650.00) 231.0 100-44990-000-000 OTHER PERMITS 140,925.00 140,925.00 195,000.00 54,075.00 72.3 TOTAL LICENSES AND PERMITS 216,882.22 216,882.22 250,325.00 33,442.78 86.6 FINES, FORFEITS, AND PENALTIES 100-45100-000-000 COURT FINES 3,716.06 3,716.06 1,000.00 ( 2,716.06) 371.6 100-45210-000-000 CITATIONS/PKG TICKETS 5,580.00 5,580.00 1,000.00 ( 4,580.00) 558.0 TOTAL FINES, FORFEITS, AND PENALTIES 9,296.06 9,296.06 2,000.00 ( 7,296.06) 464.8 36 VILLAGE OF SISTER BAY REVENUES WITH COMPARISON TO BUDGET FOR THE 12 MONTHS ENDING DECEMBER 31, 2025 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/04/2026 12:31PM PAGE: 2 PUBLIC CHARGES FOR SERVICES 100-46110-000-000 ASSESSMENT LETTER FEES 2,070.00 2,070.00 3,200.00 1,130.00 64.7 100-46120-000-000 PLAN COMMISSION FEES 17,000.00 17,000.00 14,000.00 ( 3,000.00) 121.4 100-46140-000-000 PUBLISHING FEES 1,200.00 1,200.00 800.00 ( 400.00) 150.0 100-46161-000-000 MEMORIALS 2,000.00 2,000.00 500.00 ( 1,500.00) 400.0 100-46190-000-000 MISC CHARGES FOR SERVICES 829.73 829.73 1,250.00 420.27 66.4 100-46310-000-000 HWY DEPT CHGS REIMB .00 .00 150.00 150.00 .0 100-46350-000-000 TRANSPORTATION DONATIONS 3,000.00 3,000.00 10,000.00 7,000.00 30.0 100-46710-000-000 LIBRARY CHARGES 3,887.85 3,887.85 2,000.00 ( 1,887.85) 194.4 100-46720-000-000 PARK RENTAL 10,349.36 10,349.36 4,500.00 ( 5,849.36) 230.0 100-46750-000-000 RECREATION CHARGES .00 .00 4,000.00 4,000.00 .0 TOTAL PUBLIC CHARGES FOR SERVICES 40,336.94 40,336.94 40,400.00 63.06 99.8 MISCELLANEOUS REVENUES 100-48110-000-000 INTEREST ON INVESTMENTS 184,140.58 184,140.58 115,000.00 ( 69,140.58) 160.1 100-48210-000-000 POST OFFICE RENTAL 17,410.00 17,410.00 18,867.00 1,457.00 92.3 100-48215-000-000 POST OFFICE REIMB 955.99 955.99 2,500.00 1,544.01 38.2 100-48220-000-000 VILLAGE HALL RENTAL 1,715.04 1,715.04 1,000.00 ( 715.04) 171.5 100-48240-000-000 FIRE STATION RENTAL 1,178.18 1,178.18 1,500.00 321.82 78.6 100-48250-000-000 EMS BUILDING RENTAL CHARGES 6,955.71 6,955.71 8,800.00 1,844.29 79.0 100-48260-000-000 LAND LEASES 500.00 500.00 400.00 ( 100.00) 125.0 100-48300-000-000 SALE OF PROPERTY & EQUIPMENT 10,000.00 10,000.00 .00 ( 10,000.00) .0 100-48422-000-000 INSURANCE RECOVERY 5,195.00 5,195.00 .00 ( 5,195.00) .0 100-48500-000-000 DONATIONS 84.25 84.25 .00 ( 84.25) .0 100-48510-000-000 INTEREST ON LEASE 464.00 464.00 .00 ( 464.00) .0 100-48995-000-000 MISC OTHER REVENUE 9,211.51 9,211.51 250.00 ( 8,961.51) 3684.6 TOTAL MISCELLANEOUS REVENUES 237,810.26 237,810.26 148,317.00 ( 89,493.26) 160.3 OTHER FINANCING SOURCES 100-49250-000-000 TRANSFERS FROM TID FUND 145,000.00 145,000.00 290,000.00 145,000.00 50.0 100-49260-000-000 TRANSFERS FROM WATER: PILOT 52,233.00 52,233.00 54,537.00 2,304.00 95.8 100-49268-000-000 TRANSFERS FROM MARINA: PILOT 42,033.00 42,033.00 59,406.00 17,373.00 70.8 TOTAL OTHER FINANCING SOURCES 239,266.00 239,266.00 403,943.00 164,677.00 59.2 TOTAL FUND REVENUE 3,710,491.44 3,710,491.44 3,768,935.44 58,444.00 98.5 37 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 12 MONTHS ENDING DECEMBER 31, 2025 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/04/2026 12:31PM PAGE: 3 VILLAGE BOARD 100-51100-111-00 FULL-TIME WAGES - BOARD 56,675.00 56,675.00 55,000.00 ( 1,675.00) 103.1 100-51100-132-00 SOCIAL SECURITY - BOARD 4,335.74 4,335.74 4,208.00 ( 127.74) 103.0 100-51100-143-00 RECOGNITION - BOARD 410.51 410.51 500.00 89.49 82.1 100-51100-144-00 MILEAGE - BOARD 352.10 352.10 100.00 ( 252.10) 352.1 100-51100-145-00 EXPENSE ALLOWANCE - BOARD 152.97 152.97 250.00 97.03 61.2 100-51100-200-00 CONTRACTED SERVICES - BOARD 188.00 188.00 .00 ( 188.00) .0 100-51100-310-00 COMPUTER SOFTWARE - BOARD 78.54 78.54 1,000.00 921.46 7.9 100-51100-311-00 WEBSITE - VILLAGE BOARD 23.17 23.17 415.00 391.83 5.6 100-51100-312-00 IT SUPPORT - BOARD 1,767.72 1,767.72 1,750.00 ( 17.72) 101.0 100-51100-321-00 OFFICE SUPPLIES - BOARD 90.00 90.00 500.00 410.00 18.0 100-51100-325-00 ADVERTISING & NOTICES - BOARD 1,127.97 1,127.97 1,500.00 372.03 75.2 100-51100-332-00 EDUCATION & TRAINING - BOARD 147.75 147.75 300.00 152.25 49.3 100-51100-333-00 CONFERENCES & MEETINGS - BOARD 470.00 470.00 500.00 30.00 94.0 100-51100-512-00 WORKERS COMP - BOARD 67.00 67.00 88.00 21.00 76.1 TOTAL VILLAGE BOARD 65,886.47 65,886.47 66,111.00 224.53 99.7 LEGAL 100-51300-209-00 LEGAL EXPENSES 40,354.50 40,354.50 41,000.00 645.50 98.4 TOTAL LEGAL 40,354.50 40,354.50 41,000.00 645.50 98.4 38 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 12 MONTHS ENDING DECEMBER 31, 2025 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/04/2026 12:31PM PAGE: 4 ADMINISTRATOR 100-51410-111-00 FULL-TIME WAGES - ADMIN 48,635.57 48,635.57 60,443.00 11,807.43 80.5 100-51410-112-00 FULL-TIME OT WAGES - ADMIN 2,496.24 2,496.24 2,500.00 3.76 99.9 100-51410-113-00 COMP TIME - ADMIN 728.78 728.78 .00 ( 728.78) .0 100-51410-114-00 UNWORKED WAGES - ADMIN 28,911.33 28,911.33 .00 ( 28,911.33) .0 100-51410-115-00 BONUSES - ADMIN 2,325.00 2,325.00 .00 ( 2,325.00) .0 100-51410-131-00 RETIREMENT - ADMIN 3,356.82 3,356.82 3,673.00 316.18 91.4 100-51410-132-00 SOCIAL SECURITY - ADMIN 6,601.72 6,601.72 6,679.00 77.28 98.8 100-51410-133-00 HEALTH BENEFITS - ADMIN 5,053.50 5,053.50 10,425.00 5,371.50 48.5 100-51410-134-00 DENTAL BENEFITS - ADMIN 635.19 635.19 585.00 ( 50.19) 108.6 100-51410-135-00 LIFE BENEFITS - ADMIN 539.83 539.83 602.00 62.17 89.7 100-51410-136-00 DISABILITY BENEFITS - ADMIN 169.33 169.33 188.00 18.67 90.1 100-51410-137-00 HSA BENEFITS - ADMIN 578.03 578.03 2,115.00 1,536.97 27.3 100-51410-138-00 EAP BENEFITS - ADMIN 275.64 275.64 276.00 .36 99.9 100-51410-140-00 VISION BENEFITS - ADMIN 65.53 65.53 68.00 2.47 96.4 100-51410-142-00 RECRUITING - ADMIN 17,893.67 17,893.67 18,000.00 106.33 99.4 100-51410-143-00 RECOGNITION - ADMIN 1,080.28 1,080.28 900.00 ( 180.28) 120.0 100-51410-144-00 MILEAGE - ADMIN 136.36 136.36 1,000.00 863.64 13.6 100-51410-145-00 EXPENSE ALLOWANCE - ADMIN 147.00 147.00 1,000.00 853.00 14.7 100-51410-190-00 OTHER PERSONNEL EXP - ADMIN .00 .00 500.00 500.00 .0 100-51410-204-00 CELL PHONE - ADMIN 3.95 3.95 1,000.00 996.05 .4 100-51410-302-00 COMPUTER EQUIPMENT - ADMIN .00 .00 2,000.00 2,000.00 .0 100-51410-310-00 COMPUTER SOFTWARE - ADMIN 3,073.91 3,073.91 3,150.00 76.09 97.6 100-51410-312-00 IT SUPPORT - ADMIN 8,340.22 8,340.22 8,400.00 59.78 99.3 100-51410-321-00 OFFICE SUPPLIES - ADMIN 2,468.80 2,468.80 3,000.00 531.20 82.3 100-51410-322-00 POSTAGE - ADMIN 2,867.08 2,867.08 3,300.00 432.92 86.9 100-51410-323-00 PUBLICATIONS & SUBSCRIPTIONS 90.00 90.00 300.00 210.00 30.0 100-51410-324-00 PRINTING & COPYING - ADMIN 5,940.53 5,940.53 6,000.00 59.47 99.0 100-51410-325-00 ADVERTISING & NOTICES - ADMIN .00 .00 500.00 500.00 .0 100-51410-326-00 OFFICE EQUIPMENT - ADMIN 210.62 210.62 500.00 289.38 42.1 100-51410-331-00 MEMBERSHIP DUES - ADMIN 3,133.51 3,133.51 2,574.51 ( 559.00) 121.7 100-51410-332-00 EDUCATION & TRAINING - ADMIN 99.00 99.00 300.00 201.00 33.0 100-51410-333-00 CONFERENCES & MEETINGS - ADMIN .00 .00 1,500.00 1,500.00 .0 100-51410-352-00 MINOR EQUIPMENT & TOOL - ADMIN 32.46 32.46 .00 ( 32.46) .0 100-51410-353-00 GENERAL SUPPLIES - ADMIN 11.18 11.18 150.00 138.82 7.5 100-51410-392-00 MISCELLANEOUS - ADMIN .00 .00 100.00 100.00 .0 100-51410-512-00 WORKERS COMP - ADMIN 219.06 219.06 427.00 207.94 51.3 100-51410-551-00 OTHER FEES & CHARGES - ADMIN 392.89 392.89 1,000.00 607.11 39.3 TOTAL ADMINISTRATOR 146,513.03 146,513.03 143,155.51 ( 3,357.52) 102.4 39 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 12 MONTHS ENDING DECEMBER 31, 2025 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/04/2026 12:31PM PAGE: 5 CLERK 100-51420-111-00 FULL-TIME WAGES - CLERK 33,556.88 33,556.88 46,459.00 12,902.12 72.2 100-51420-112-00 FT OVERTIME WAGES - CLERK 4,036.98 4,036.98 3,290.00 ( 746.98) 122.7 100-51420-113-00 COMP TIME - CLERK 89.40 89.40 .00 ( 89.40) .0 100-51420-114-00 UNWORKED WAGES - CLERK 14,863.47 14,863.47 .00 ( 14,863.47) .0 100-51420-131-00 RETIREMENT - CLERK 2,819.79 2,819.79 3,099.00 279.21 91.0 100-51420-132-00 SOCIAL SECURITY - CLERK 3,721.97 3,721.97 3,811.00 89.03 97.7 100-51420-133-00 HEALTH BENEFITS - CLERK 6,004.58 6,004.58 5,059.00 ( 945.58) 118.7 100-51420-134-00 DENTAL BENEFITS - CLERK 279.96 279.96 330.00 50.04 84.8 100-51420-135-00 LIFE BENEFITS - CLERK 61.69 61.69 61.00 ( .69) 101.1 100-51420-136-00 DISABILITY BENEFITS - CLERK 87.52 87.52 250.00 162.48 35.0 100-51420-137-00 HSA BENEFITS - CLERK 4,648.19 4,648.19 2,532.00 ( 2,116.19) 183.6 100-51420-138-00 EAP BENEFITS - CLERK 137.76 137.76 131.00 ( 6.76) 105.2 100-51420-140-00 VISION BENEFITS - CLERK 14.56 14.56 42.00 27.44 34.7 100-51420-144-00 MILEAGE - CLERK 190.40 190.40 125.00 ( 65.40) 152.3 100-51420-310-00 COMPUTER SOFTWARE - CLERK .00 .00 500.00 500.00 .0 100-51420-312-00 IT SUPPORT - CLERK 341.51 341.51 400.00 58.49 85.4 100-51420-325-00 ADVERTISING & NOTICES - CLERK 599.46 599.46 .00 ( 599.46) .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 450.00 450.00 400.00 ( 50.00) 112.5 100-51420-333-00 CONFERENCES & MEETINGS - CLERK 229.00 229.00 650.00 421.00 35.2 100-51420-392-00 MISCELLANEOUS - CLERK 20.00 20.00 .00 ( 20.00) .0 100-51420-512-00 WORKERS COMP - CLERK 71.26 71.26 134.00 62.74 53.2 100-51420-551-00 OTHER FEES & CHARGES - CLERK 141.20 141.20 .00 ( 141.20) .0 TOTAL CLERK 72,430.58 72,430.58 67,473.00 ( 4,957.58) 107.4 40 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 12 MONTHS ENDING DECEMBER 31, 2025 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/04/2026 12:31PM PAGE: 6 ELECTIONS 100-51430-111-00 FULL-TIME WAGES - ELECTIONS 4,396.57 4,396.57 9,674.00 5,277.43 45.5 100-51430-112-00 FT OVERTIME WAGES - ELECTIONS 641.33 641.33 997.00 355.67 64.3 100-51430-114-00 UNWORKED WAGES - ELECTIONS 899.96 899.96 .00 ( 899.96) .0 100-51430-121-00 PART-TIME WAGES - ELECTIONS 2,445.17 2,445.17 2,530.00 84.83 96.7 100-51430-131-00 RETIREMENT - ELECTIONS 422.16 422.16 711.00 288.84 59.4 100-51430-132-00 SOCIAL SECURITY - ELECTIONS 489.86 489.86 977.00 487.14 50.1 100-51430-133-00 HEALTH BENEFITS - ELECTIONS 1,250.40 1,250.40 1,161.00 ( 89.40) 107.7 100-51430-134-00 DENTAL BENEFITS - ELECTIONS 66.39 66.39 76.00 9.61 87.4 100-51430-135-00 LIFE BENEFITS - ELECTIONS 11.93 11.93 14.00 2.07 85.2 100-51430-136-00 DISABILITY BENEFITS - ELECTION 23.48 23.48 57.00 33.52 41.2 100-51430-137-00 HSA BENEFITS - ELECTIONS 245.37 245.37 581.00 335.63 42.2 100-51430-140-00 VISION BENEFITS - ELECTIONS 7.21 7.21 10.00 2.79 72.1 100-51430-144-00 MILEAGE - ELECTIONS 163.80 163.80 75.00 ( 88.80) 218.4 100-51430-310-00 COMPUTER SOFTWARE- ELECTIONS 1,197.26 1,197.26 2,000.00 802.74 59.9 100-51430-321-00 OFFICE SUPPLIES - ELECTIONS 48.37 48.37 150.00 101.63 32.3 100-51430-322-00 POSTAGE - ELECTIONS 298.03 298.03 300.00 1.97 99.3 100-51430-324-00 PRINTING & COPYING - ELECTIONS 21.11 21.11 25.00 3.89 84.4 100-51430-325-00 ADVERTISING & NOTICES - ELECTI .00 .00 45.00 45.00 .0 100-51430-332-00 EDUCATION & TRAINING - ELECTIO 99.00 99.00 150.00 51.00 66.0 100-51430-333-00 CONFERENCES & MEETINGS - ELECT 95.00 95.00 .00 ( 95.00) .0 100-51430-353-00 GENERAL SUPPLIES - ELECTIONS 292.72 292.72 350.00 57.28 83.6 TOTAL ELECTIONS 13,115.12 13,115.12 19,883.00 6,767.88 66.0 41 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 12 MONTHS ENDING DECEMBER 31, 2025 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/04/2026 12:31PM PAGE: 7 FINANCE DIRECTOR/TREASURER 100-51510-111-00 FULL-TIME WAGES - FINANCE 60,680.91 60,680.91 53,092.00 ( 7,588.91) 114.3 100-51510-112-00 FT OVERTIME WAGES - FINANCE .00 .00 ( 300.00) ( 300.00) .0 100-51510-114-00 UNWORKED WAGES - FINANCE 3,792.07 3,792.07 .00 ( 3,792.07) .0 100-51510-131-00 RETIREMENT - FINANCE 4,915.13 4,915.13 4,199.00 ( 716.13) 117.1 100-51510-132-00 SOCIAL SECURITY - FINANCE 4,995.85 4,995.85 4,206.00 ( 789.85) 118.8 100-51510-133-00 HEALTH BENEFITS - FINANCE 6,591.84 6,591.84 8,070.00 1,478.16 81.7 100-51510-134-00 DENTAL BENEFITS - FINANCE 403.89 403.89 472.00 68.11 85.6 100-51510-135-00 LIFE BENEFITS - FINANCE 101.38 101.38 131.00 29.62 77.4 100-51510-136-00 DISABILITY BENEFITS - FINANCE 251.14 251.14 231.00 ( 20.14) 108.7 100-51510-137-00 HSA BENEFITS - FINANCE 3,487.30 3,487.30 2,970.00 ( 517.30) 117.4 100-51510-138-00 EAP BENEFITS - FINANCE 137.76 137.76 131.00 ( 6.76) 105.2 100-51510-140-00 VISION BENEFITS - FINANCE 50.05 50.05 58.00 7.95 86.3 100-51510-142-00 RECRUITING - FINANCE 2.00 2.00 .00 ( 2.00) .0 100-51510-143-00 RECOGNITION - FINANCE 600.00 600.00 450.00 ( 150.00) 133.3 100-51510-144-00 MILEAGE - FINANCE 80.50 80.50 1,000.00 919.50 8.1 100-51510-145-00 EXPENSE ALLOWANCE - FINANCE .00 .00 300.00 300.00 .0 100-51510-200-00 CONTRACTED SERVICES - FINANCE 17,015.93 17,015.93 20,100.00 3,084.07 84.7 100-51510-310-00 COMPUTER SOFTWARE - FINANCE 3,907.28 3,907.28 6,550.00 2,642.72 59.7 100-51510-312-00 IT SUPPORT - FINANCE 401.56 401.56 750.00 348.44 53.5 100-51510-322-00 POSTAGE - FINANCE 1,331.54 1,331.54 1,200.00 ( 131.54) 111.0 100-51510-325-00 ADVERTISING & NOTICES - FINANC 247.00 247.00 350.00 103.00 70.6 100-51510-331-00 MEMBERSHIP DUES - FINANCE 25.00 25.00 900.00 875.00 2.8 100-51510-332-00 EDUCATION & TRAINING - FINANCE .00 .00 500.00 500.00 .0 100-51510-333-00 CONFERENCES & MEETINGS - FINAN 175.00 175.00 2,000.00 1,825.00 8.8 100-51510-392-00 MISCELLANEOUS - FINANCE 107.98 107.98 200.00 92.02 54.0 100-51510-512-00 WORKERS COMP - FINANCE 100.52 100.52 146.00 45.48 68.9 100-51510-550-00 FEES & FINANCE CHARGES - FINAN 4,882.30 4,882.30 3,000.00 ( 1,882.30) 162.7 100-51510-551-00 OTHER FEES - FINANCE .00 .00 50.00 50.00 .0 TOTAL FINANCE DIRECTOR/TREASURER 114,283.93 114,283.93 110,756.00 ( 3,527.93) 103.2 PROPERTY ASSESSMENT 100-51520-200-00 CONTRACTED SERVICES - ASSESSOR 28,500.00 28,500.00 28,500.00 .00 100.0 TOTAL PROPERTY ASSESSMENT 28,500.00 28,500.00 28,500.00 .00 100.0 AUDIT AND CONSULTING 100-51530-210-00 AUDIT FEES - AUDIT & CONSULTIN 20,969.62 20,969.62 17,600.00 ( 3,369.62) 119.2 TOTAL AUDIT AND CONSULTING 20,969.62 20,969.62 17,600.00 ( 3,369.62) 119.2 42 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 12 MONTHS ENDING DECEMBER 31, 2025 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/04/2026 12:32PM PAGE: 8 GENERAL BUILDINGS AND PLANT 100-51600-111-00 FULL-TIME WAGES - GEN BLDGS 25,593.75 25,593.75 20,648.00 ( 4,945.75) 124.0 100-51600-112-00 FT OVERTIME WAGES - GEN BLDGS 583.71 583.71 430.00 ( 153.71) 135.8 100-51600-121-00 PART-TIME WAGES - GEN BLDGS 2,817.43 2,817.43 143.00 ( 2,674.43) 1970.2 100-51600-131-00 RETIREMENT - GEN BLDGS 1,803.44 1,803.44 1,452.00 ( 351.44) 124.2 100-51600-132-00 SOCIAL SECURITY - GEN BLDGS 2,115.89 2,115.89 1,715.00 ( 400.89) 123.4 100-51600-133-00 HEALTH BENEFITS - GEN BLDGS 7,998.94 7,998.94 5,918.00 ( 2,080.94) 135.2 100-51600-134-00 DENTAL BENEFITS - GEN BLDGS 473.31 473.31 420.00 ( 53.31) 112.7 100-51600-135-00 LIFE BENEFITS - GEN BLDGS 22.40 22.40 16.00 ( 6.40) 140.0 100-51600-136-00 DISABILITY BENEFITS - GEN BLDG 87.62 87.62 74.00 ( 13.62) 118.4 100-51600-137-00 HSA BENEFITS - GEN BLDGS 273.31 273.31 1,152.00 878.69 23.7 100-51600-140-00 VISION BENEFITS - GEN BLDGS 64.36 64.36 62.00 ( 2.36) 103.8 100-51600-200-00 CONTRACTED SERVICES - GEN BLDG 1,095.50 1,095.50 3,000.00 1,904.50 36.5 100-51600-201-00 ELECTRIC & GAS - GEN BLDGS 13,891.97 13,891.97 12,750.00 ( 1,141.97) 109.0 100-51600-202-00 WATER SEWER STORM - GEN BLDGS 2,789.39 2,789.39 2,450.00 ( 339.39) 113.9 100-51600-203-00 TELEPHONE - GEN BLDGS 759.97 759.97 800.00 40.03 95.0 100-51600-205-00 INTERNET - GEN BLDGS 2,022.67 2,022.67 2,250.00 227.33 89.9 100-51600-353-00 GENERAL SUPPLIES - GEN BLDGS 330.71 330.71 500.00 169.29 66.1 100-51600-361-00 REPAIRS & MAINTENANCE - GEN BL 122.64 122.64 500.00 377.36 24.5 100-51600-362-00 GROUNDS MAINTENANCE - GEN BLDG .00 .00 500.00 500.00 .0 100-51600-366-00 BUILDING MAINTENANCE - GEN BLD 86.00 86.00 3,500.00 3,414.00 2.5 100-51600-401-00 CUSTODIAL SUPPLIES - GEN BLDGS 6,156.39 6,156.39 7,000.00 843.61 88.0 100-51600-510-00 PROPERTY & LIABILITY INS - GEN 9,265.53 9,265.53 9,720.00 454.47 95.3 TOTAL GENERAL BUILDINGS AND PLANT 78,354.93 78,354.93 75,000.00 ( 3,354.93) 104.5 VILLAGE HALL 100-51610-200-00 CONTRACTED SERVICES - VH .00 .00 500.00 500.00 .0 100-51610-201-00 ELECTRIC & GAS - VH 2,353.75 2,353.75 6,000.00 3,646.25 39.2 100-51610-202-00 WATER SEWER STORM - VH 2,346.27 2,346.27 2,750.00 403.73 85.3 100-51610-203-00 TELEPHONE - VH 279.98 279.98 500.00 220.02 56.0 100-51610-205-00 INTERNET - VH 1,961.80 1,961.80 1,850.00 ( 111.80) 106.0 100-51610-353-00 GENERAL SUPPLIES - VH 13.22 13.22 100.00 86.78 13.2 100-51610-361-00 REPAIRS & MAINTENANCE - VH 647.52 647.52 1,000.00 352.48 64.8 100-51610-366-00 BUILDING MAINTENANCE - VH 936.00 936.00 5,000.00 4,064.00 18.7 100-51610-599-00 LICENSE & PERMIT FEES - VH 153.38 153.38 .00 ( 153.38) .0 TOTAL VILLAGE HALL 8,691.92 8,691.92 17,700.00 9,008.08 49.1 43 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 12 MONTHS ENDING DECEMBER 31, 2025 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/04/2026 12:32PM PAGE: 9 POST OFFICE 100-51620-111-00 FULL TIME WAGES - POST OFFICE 707.03 707.03 1,875.00 1,167.97 37.7 100-51620-112-00 FT OT WAGES - POST OFFICE .00 .00 187.00 187.00 .0 100-51620-121-00 PART TIME WAGES - POST OFFICE 233.81 233.81 .00 ( 233.81) .0 100-51620-131-00 RETIREMENT - POST OFFICE 49.15 49.15 133.00 83.85 37.0 100-51620-132-00 SOCIAL SECURITY - POST OFFICE 68.34 68.34 165.00 96.66 41.4 100-51620-133-00 HEALTH BENEFITS - POST OFFICE 280.77 280.77 569.00 288.23 49.3 100-51620-134-00 DENTAL BENEFITS - POST OFFICE 17.29 17.29 46.00 28.71 37.6 100-51620-135-00 LIFE BENEFITS - POST OFFICE .66 .66 2.00 1.34 33.0 100-51620-136-00 DISABILITY - POST OFFICE 2.75 2.75 7.00 4.25 39.3 100-51620-140-00 DISABILITY - POST OFFICE 2.50 2.50 7.00 4.50 35.7 100-51620-366-00 BUILDING MAINT - POST OFFICE 5,839.86 5,839.86 4,500.00 ( 1,339.86) 129.8 TOTAL POST OFFICE 7,202.16 7,202.16 7,491.00 288.84 96.1 FIRE STATION 100-51630-200-00 CONTRACTED SERVICES - FIRE STA 1,015.01 1,015.01 3,000.00 1,984.99 33.8 100-51630-201-00 ELECTRIC & GAS - FIRE STATION 24,260.62 24,260.62 42,000.00 17,739.38 57.8 100-51630-202-00 WATER SEWER STORM - FIRE STATI 9,421.85 9,421.85 10,000.00 578.15 94.2 100-51630-207-00 RECYCLING - FIRE STATION 696.44 696.44 750.00 53.56 92.9 100-51630-353-00 GENERAL SUPPLIES - FIRE STATIO 237.80 237.80 350.00 112.20 67.9 100-51630-362-00 GROUNDS MAINTENANCE - FIRE ST 848.34 848.34 5,000.00 4,151.66 17.0 100-51630-366-00 BUILDING MAINTENANCE - FIRE ST 9,084.07 9,084.07 15,000.00 5,915.93 60.6 100-51630-369-00 EQUIPMENT MAINT - FIRE STATION 1,988.38 1,988.38 18,000.00 16,011.62 11.1 100-51630-401-00 CUSTODIAL SUPPLIES - FIRE STAT .00 .00 150.00 150.00 .0 TOTAL FIRE STATION 47,552.51 47,552.51 94,250.00 46,697.49 50.5 ADMINISTRATION BUILDING 100-51640-200-00 CONTRACTED SERVICES - ADMIN BL 739.13 739.13 2,000.00 1,260.87 37.0 100-51640-201-00 ELECTRIC & GAS - ADMIN BLDG 5,294.01 5,294.01 5,000.00 ( 294.01) 105.9 100-51640-202-00 WATER SEWER STORM - ADMIN BLDG 906.22 906.22 1,000.00 93.78 90.6 100-51640-203-00 TELEPHONE - ADMIN BLDG 2,225.65 2,225.65 2,500.00 274.35 89.0 100-51640-205-00 INTERNET - ADMIN BLDG 1,783.66 1,783.66 2,100.00 316.34 84.9 100-51640-353-00 GENERAL SUPPLIES - ADMIN BLDG 100.86 100.86 100.00 ( .86) 100.9 100-51640-361-00 REPAIRS & MAINT - ADMIN BLDG 387.42 387.42 400.00 12.58 96.9 100-51640-362-00 GROUNDS MAINT - ADMIN BLDG .00 .00 1,000.00 1,000.00 .0 100-51640-366-00 BUILDING MAINT - ADMIN BLDG 590.11 590.11 1,000.00 409.89 59.0 TOTAL ADMINISTRATION BUILDING 12,027.06 12,027.06 15,100.00 3,072.94 79.7 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 44 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 12 MONTHS ENDING DECEMBER 31, 2025 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/04/2026 12:32PM PAGE: 10 LAW ENFORECEMENT INSURANCE 100-51931-514-00 CRIME INSURANCE 216.40 216.40 744.60 528.20 29.1 TOTAL LAW ENFORECEMENT INSURANCE 216.40 216.40 744.60 528.20 29.1 PROPERTY INSURANCE 100-51938-510-00 PROPERTY & LIABILITY INSURANCE 7,428.80 7,428.80 8,424.00 995.20 88.2 TOTAL PROPERTY INSURANCE 7,428.80 7,428.80 8,424.00 995.20 88.2 LAW ENFORCEMENT 100-52100-200-00 LAW ENFORCEMENT SERVICES 4,371.50 4,371.50 6,000.00 1,628.50 72.9 TOTAL LAW ENFORCEMENT 4,371.50 4,371.50 6,000.00 1,628.50 72.9 FIRE DEPARTMENT SUPPORT 100-52200-000-00 FIRE DEPARTMENT SUPPORT 186,838.49 186,838.49 182,032.36 ( 4,806.13) 102.6 TOTAL FIRE DEPARTMENT SUPPORT 186,838.49 186,838.49 182,032.36 ( 4,806.13) 102.6 BUILDING INSPECTOR 100-52400-200-00 BUILDING INSPECTOR SERVICES 18,357.91 18,357.91 19,000.00 642.09 96.6 TOTAL BUILDING INSPECTOR 18,357.91 18,357.91 19,000.00 642.09 96.6 45 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 12 MONTHS ENDING DECEMBER 31, 2025 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/04/2026 12:32PM PAGE: 11 DEPT OF PUBLIC WORKS 100-53312-111-00 FULL-TIME WAGES - PUBLIC WORKS 104,754.22 104,754.22 116,734.00 11,979.78 89.7 100-53312-112-00 FT OT WAGES - PUBLIC WORKS 3,870.95 3,870.95 4,248.00 377.05 91.1 100-53312-113-00 COMP TIME - PUBLIC WORKS 722.13 722.13 .00 ( 722.13) .0 100-53312-114-00 UNWORKED WAGES - PUBLIC WORKS 38,138.71 38,138.71 .00 ( 38,138.71) .0 100-53312-121-00 PART-TIME WAGES - PUBLIC WORKS 13,329.04 13,329.04 13,662.00 332.96 97.6 100-53312-131-00 RETIREMENT - PUBLIC WORKS 10,324.27 10,324.27 10,314.00 ( 10.27) 100.1 100-53312-132-00 SOCIAL SECURITY - PUBLIC WORKS 12,534.69 12,534.69 12,581.00 46.31 99.6 100-53312-133-00 HEALTH BENEFITS - PUBLIC WORKS 41,815.78 41,815.78 41,690.00 ( 125.78) 100.3 100-53312-134-00 DENTAL BENEFITS - PUBLIC WORKS 2,426.43 2,426.43 2,327.00 ( 99.43) 104.3 100-53312-135-00 LIFE BENEFITS - PUBLIC WORKS 242.94 242.94 283.00 40.06 85.8 100-53312-136-00 DISABILITY BENEFITS - PW 520.89 520.89 450.00 ( 70.89) 115.8 100-53312-137-00 HSA BENEFITS - PUBLIC WORKS 21,545.10 21,545.10 21,882.00 336.90 98.5 100-53312-138-00 EAP BENEFITS - PUBLIC WORKS 689.04 689.04 689.00 ( .04) 100.0 100-53312-140-00 VISION BENEFITS - PUBLIC WORKS 333.60 333.60 337.00 3.40 99.0 100-53312-141-00 UNIFORMS & CLOTHING - PW 2,568.17 2,568.17 2,900.00 331.83 88.6 100-53312-142-00 RECRUITING - PUBLIC WORKS 63.70 63.70 500.00 436.30 12.7 100-53312-143-00 RECOGNITION - PUBLIC WORKS 3,150.00 3,150.00 3,650.00 500.00 86.3 100-53312-144-00 MILEAGE - PUBLIC WORKS 33.60 33.60 600.00 566.40 5.6 100-53312-145-00 EXPENSE ALLOWANCE - PUBLIC WOR 196.88 196.88 300.00 103.12 65.6 100-53312-190-00 OTHER PERSONNEL EXP - PW 12.50 12.50 600.00 587.50 2.1 100-53312-200-00 CONTRACTED SERVICES - PW 270.75 270.75 300.00 29.25 90.3 100-53312-202-00 WATER SEWER STORM - PW 52,590.61 52,590.61 55,000.00 2,409.39 95.6 100-53312-204-00 CELL PHONE - PUBLIC WORKS 3,411.29 3,411.29 3,500.00 88.71 97.5 100-53312-303-00 EQUIPMENT RENTAL - PUBLIC WORK 4,000.00 4,000.00 4,000.00 .00 100.0 100-53312-310-00 COMPUTER SOFTWARE - PW 891.74 891.74 1,000.00 108.26 89.2 100-53312-312-00 IT SUPPORT - PUBLIC WORKS 2,690.95 2,690.95 2,700.00 9.05 99.7 100-53312-321-00 OFFICE SUPPLIES - PUBLIC WORKS 81.04 81.04 250.00 168.96 32.4 100-53312-324-00 PRINTING & COPYING - PW 163.83 163.83 200.00 36.17 81.9 100-53312-331-00 MEMBERSHIP DUES - PW .00 .00 370.00 370.00 .0 100-53312-332-00 EDUCATION & TRAINING - PW 1,498.49 1,498.49 2,800.00 1,301.51 53.5 100-53312-333-00 CONFERENCES & MEETINGS - PW 1,007.98 1,007.98 1,050.00 42.02 96.0 100-53312-351-00 MEDICAL & SAFETY - PUBLIC WORK 1,744.19 1,744.19 4,000.00 2,255.81 43.6 100-53312-352-00 MINOR EQUIPMENT & TOOLS - PW 4,313.06 4,313.06 6,750.00 2,436.94 63.9 100-53312-353-00 GENERAL SUPPLIES - PUBLIC WORK 1,667.58 1,667.58 2,500.00 832.42 66.7 100-53312-403-00 SHOP SUPPLIES - PUBLIC WORKS 1,079.34 1,079.34 2,100.00 1,020.66 51.4 100-53312-512-00 WORKERS COMP - PUBLIC WORKS 9,597.32 9,597.32 17,177.60 7,580.28 55.9 TOTAL DEPT OF PUBLIC WORKS 342,280.81 342,280.81 337,444.60 ( 4,836.21) 101.4 DPW MACHINERY 100-53313-301-00 GAS, OIL, FLUIDS - PW MACHINER 12,023.81 12,023.81 14,000.00 1,976.19 85.9 100-53313-361-00 REPAIRS & MAINT - PW MACHINERY 16,758.29 16,758.29 15,000.00 ( 1,758.29) 111.7 100-53313-363-00 VEHICLE MAINTENANCE - PW MACHI 4,546.78 4,546.78 5,000.00 453.22 90.9 100-53313-408-00 MISCELLANEOUS - PW MACHINERY 8,661.45 8,661.45 8,743.00 81.55 99.1 100-53313-511-00 VEHICLE INSURANCE - PW MACHINE 2,572.00 2,572.00 3,380.00 808.00 76.1 TOTAL DPW MACHINERY 44,562.33 44,562.33 46,123.00 1,560.67 96.6 46 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 12 MONTHS ENDING DECEMBER 31, 2025 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/04/2026 12:33PM PAGE: 12 STREET MAINTENANCE 100-53314-111-00 FULL-TIME WAGES - ST MAINT 31,413.00 31,413.00 31,415.00 2.00 100.0 100-53314-112-00 FT OVERTIME WAGES - ST MAINT 606.47 606.47 374.00 ( 232.47) 162.2 100-53314-121-00 PART-TIME WAGES - ST MAINT 143.88 143.88 150.00 6.12 95.9 100-53314-131-00 RETIREMENT - ST MAINT 2,226.04 2,226.04 2,282.00 55.96 97.6 100-53314-132-00 SOCIAL SECURITY - ST MAINT 2,326.14 2,326.14 2,376.00 49.86 97.9 100-53314-133-00 HEALTH BENEFITS - ST MAINT 10,874.34 10,874.34 10,954.00 79.66 99.3 100-53314-134-00 DENTAL BENEFITS - ST MAINT 624.38 624.38 914.00 289.62 68.3 100-53314-135-00 LIFE BENEFITS - ST MAINT 32.14 32.14 34.00 1.86 94.5 100-53314-136-00 DISABILITY BENEFITS - ST MAINT 122.06 122.06 152.00 29.94 80.3 100-53314-137-00 HSA BENEFITS - ST MAINT 765.26 765.26 785.00 19.74 97.5 100-53314-140-00 VISION BENEFITS - ST MAINT 80.85 80.85 138.00 57.15 58.6 100-53314-200-00 CONTRACTED SERVICES - ST MAINT 10,662.51 10,662.51 10,700.00 37.49 99.7 100-53314-353-00 GENERAL SUPPLIES - ST MAINT 680.46 680.46 750.00 69.54 90.7 100-53314-361-00 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 .00 .00 1,500.00 1,500.00 .0 100-53314-408-00 MISCELLANEOUS - ST MAINT .00 .00 500.00 500.00 .0 TOTAL STREET MAINTENANCE 60,557.53 60,557.53 64,024.00 3,466.47 94.6 STREET CLEANING 100-53316-200-00 CONTRACTED SERVICES - STREET C 4,247.94 4,247.94 5,000.00 752.06 85.0 TOTAL STREET CLEANING 4,247.94 4,247.94 5,000.00 752.06 85.0 SNOW AND ICE 100-53317-200-00 CONTRACTED SERVICES - SNOW & I 39,163.64 39,163.64 30,000.00 ( 9,163.64) 130.6 100-53317-352-00 MINOR EQUIP & TOOLS - SNOW & I 9,999.49 9,999.49 16,978.00 6,978.51 58.9 100-53317-404-00 SALT - SNOW & ICE .00 .00 2,000.00 2,000.00 .0 TOTAL SNOW AND ICE 49,163.13 49,163.13 48,978.00 ( 185.13) 100.4 STREET SIGNS 100-53318-200-00 CONTRACTED SERVICES - ST SIGNS 1,800.03 1,800.03 5,000.00 3,199.97 36.0 100-53318-312-00 INFO TECH - STREET SIGNS .00 .00 2,500.00 2,500.00 .0 100-53318-353-00 GENERAL SUPPLIES - STREET SIGN 2,002.91 2,002.91 2,500.00 497.09 80.1 100-53318-361-00 REPAIRS & MAINT - STREET SIGNS .00 .00 1,000.00 1,000.00 .0 TOTAL STREET SIGNS 3,802.94 3,802.94 11,000.00 7,197.06 34.6 47 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 12 MONTHS ENDING DECEMBER 31, 2025 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/04/2026 12:33PM PAGE: 13 SEASONAL DECORATIONS 100-53322-111-00 FULL-TIME WAGES - SEASONAL DEC 8,670.92 8,670.92 6,146.00 ( 2,524.92) 141.1 100-53322-112-00 FT OT WAGES - SEASONAL DEC 225.63 225.63 .00 ( 225.63) .0 100-53322-121-00 PART-TIME WAGES - SEASONAL DEC .00 .00 330.00 330.00 .0 100-53322-131-00 RETIREMENT - SEASONAL DEC 618.30 618.30 434.00 ( 184.30) 142.5 100-53322-132-00 SOCIAL SECURITY - SEASONAL DEC 633.96 633.96 519.00 ( 114.96) 122.2 100-53322-133-00 HEALTH BENEFITS - SEASONAL DEC 3,604.29 3,604.29 1,796.00 ( 1,808.29) 200.7 100-53322-134-00 DENTAL BENEFITS - SEASONAL DEC 220.05 220.05 133.00 ( 87.05) 165.5 100-53322-135-00 LIFE BENEFITS - SEASONAL DEC 9.45 9.45 5.00 ( 4.45) 189.0 100-53322-136-00 DISABILITY BENEFITS - SEASONAL 37.03 37.03 22.00 ( 15.03) 168.3 100-53322-137-00 HSA BENEFITS - SEASONAL DEC 737.93 737.93 347.00 ( 390.93) 212.7 100-53322-140-00 VISION BENEFITS - SEASONAL DEC 31.38 31.38 20.00 ( 11.38) 156.9 100-53322-200-00 CONTRACTED SERVICES - SEASONAL 3,465.00 3,465.00 3,500.00 35.00 99.0 100-53322-353-00 GENERAL SUPPLIES - SEASONAL DE 3,587.07 3,587.07 10,000.00 6,412.93 35.9 100-53322-361-00 REPAIRS & MAINT - SEASONAL DEC 16.78 16.78 5,000.00 4,983.22 .3 TOTAL SEASONAL DECORATIONS 21,857.79 21,857.79 28,252.00 6,394.21 77.4 STREET LIGHTING 100-53420-201-00 ELECTRIC & GAS - STREET LIGHT 20,805.13 20,805.13 23,000.00 2,194.87 90.5 100-53420-353-00 GENERAL SUPPLIES - STREET LIGH 838.78 838.78 1,000.00 161.22 83.9 TOTAL STREET LIGHTING 21,643.91 21,643.91 24,000.00 2,356.09 90.2 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 4,342.17 4,342.17 16,796.00 12,453.83 25.9 100-53441-131-00 RETIREMENT - STORM SEWER 301.78 301.78 1,183.00 881.22 25.5 100-53441-132-00 SOCIAL SECURITY - STORM SEWER 318.37 318.37 1,415.00 1,096.63 22.5 100-53441-133-00 HEALTH BENEFITS - STORM SEWER 1,108.41 1,108.41 4,888.00 3,779.59 22.7 100-53441-134-00 DENTAL BENEFITS - STORM SEWER 62.39 62.39 359.00 296.61 17.4 100-53441-135-00 LIFE BENEFITS - STORM SEWER 4.18 4.18 14.00 9.82 29.9 100-53441-136-00 DISABILITY BENEFITS - STORM S 16.07 16.07 60.00 43.93 26.8 100-53441-137-00 HSA BENEFITS - STORM SEWER .00 .00 945.00 945.00 .0 100-53441-140-00 VISION BENEFITS - STORM SEWER 7.85 7.85 54.00 46.15 14.5 100-53441-200-00 CONTRACTED SERVICES - STORM SE .00 .00 6,000.00 6,000.00 .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 .00 .00 5,000.00 5,000.00 .0 TOTAL STORM SEWER MAINTENANCE 6,161.22 6,161.22 41,064.00 34,902.78 15.0 48 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 12 MONTHS ENDING DECEMBER 31, 2025 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/04/2026 12:33PM PAGE: 14 PUBLIC TRANSPORTATION 100-53520-121-00 PART-TIME WAGES - TRANSPORTATI 15,105.50 15,105.50 13,554.00 ( 1,551.50) 111.5 100-53520-132-00 SOCIAL SECURITY - TRANSPORTATI 1,155.64 1,155.64 1,037.00 ( 118.64) 111.4 100-53520-142-00 RECRUITING - TRANSPORTATION 72.28 72.28 400.00 327.72 18.1 100-53520-200-00 CONTRACTED SERVICES - TRANSPOR 558.50 558.50 3,900.00 3,341.50 14.3 100-53520-301-00 GAS OIL & FLUIDS - TRANSPORTAT 3,354.66 3,354.66 4,000.00 645.34 83.9 100-53520-351-00 MEDICAL & SAFETY - TRANSPORTAT .00 .00 75.00 75.00 .0 100-53520-353-00 GENERAL SUPPLIES - TRANSPORTAT 1,755.54 1,755.54 350.00 ( 1,405.54) 501.6 100-53520-363-00 VEHICLE MAINT & REPAIRS - TRAN 628.65 628.65 1,350.00 721.35 46.6 100-53520-408-00 MISCELLANEOUS - TRANSPORTATION .00 .00 1,495.00 1,495.00 .0 100-53520-511-00 INSURANCE - PUBLIC TRANSPORTAT 1,452.00 1,452.00 728.00 ( 724.00) 199.5 100-53520-512-00 WORKERS COMP - TRANSPORTATION 368.48 368.48 484.00 115.52 76.1 TOTAL PUBLIC TRANSPORTATION 24,451.25 24,451.25 27,373.00 2,921.75 89.3 RECYCLING & GARBAGE COLLECTION 100-53620-208-00 REFUSE AND GARBAGE COLLECTION 173,509.68 173,509.68 180,000.00 6,490.32 96.4 100-53620-353-00 GARBAGE RECEPTACLES .00 .00 1,000.00 1,000.00 .0 TOTAL RECYCLING & GARBAGE COLLECTION 173,509.68 173,509.68 181,000.00 7,490.32 95.9 RECYCLING 100-53635-207-00 RECYCLING 33,535.49 33,535.49 31,605.00 ( 1,930.49) 106.1 TOTAL RECYCLING 33,535.49 33,535.49 31,605.00 ( 1,930.49) 106.1 WEED AND NUISANCE CONTROL 100-53640-200-00 OTHER CONTRACTED SERVICES .00 .00 2,000.00 2,000.00 .0 100-53640-211-00 WEED AND NUISANCE CONTROL 3,848.86 3,848.86 14,500.00 10,651.14 26.5 TOTAL WEED AND NUISANCE CONTROL 3,848.86 3,848.86 16,500.00 12,651.14 23.3 ANIMAL CONTROL 100-54100-121-00 PART-TIME WAGES - ANIMAL CONTR 1,135.00 1,135.00 1,482.00 347.00 76.6 100-54100-132-00 SOCIAL SECURITY - ANIMAL CONTR 86.83 86.83 113.00 26.17 76.8 100-54100-144-00 MILEAGE - ANIMAL CONTROL 54.60 54.60 200.00 145.40 27.3 100-54100-512-00 WORKERS COMP - ANIMAL CONTROL 40.28 40.28 70.00 29.72 57.5 TOTAL ANIMAL CONTROL 1,316.71 1,316.71 1,865.00 548.29 70.6 49 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 12 MONTHS ENDING DECEMBER 31, 2025 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/04/2026 12:33PM PAGE: 15 CEMETERY 100-54910-000-00 CEMETERY 8,271.39 8,271.39 5,000.00 ( 3,271.39) 165.4 TOTAL CEMETERY 8,271.39 8,271.39 5,000.00 ( 3,271.39) 165.4 LIBRARY 100-55110-111-00 FULL-TIME WAGES - LIBRARY 809.46 809.46 1,172.00 362.54 69.1 100-55110-112-00 FT OVERTIME WAGES - LIBRARY 124.16 124.16 .00 ( 124.16) .0 100-55110-121-00 PART-TIME WAGES - LIBRARY 226.60 226.60 220.00 ( 6.60) 103.0 100-55110-131-00 RETIREMENT - LIBRARY 65.56 65.56 83.00 17.44 79.0 100-55110-132-00 SOCIAL SECURITY - LIBRARY 83.51 83.51 103.00 19.49 81.1 100-55110-133-00 HEALTH BENEFITS - LIBRARY 380.96 380.96 356.00 ( 24.96) 107.0 100-55110-134-00 DENTAL BENEFITS - LIBRARY 25.14 25.14 29.00 3.86 86.7 100-55110-135-00 LIFE BENEFITS - LIBRARY .86 .86 1.00 .14 86.0 100-55110-136-00 DISABILITY BENEFITS - LIBRARY 3.78 3.78 4.00 .22 94.5 100-55110-137-00 HSA BENEFITS - LIBRARY .00 .00 68.00 68.00 .0 100-55110-140-00 VISION BENEFITS - LIBRARY 3.98 3.98 4.00 .02 99.5 100-55110-200-00 SUPPORT - LIBRARY 41,817.47 41,817.47 40,064.00 ( 1,753.47) 104.4 100-55110-201-00 ELECTRIC & GAS - LIBRARY 1,782.59 1,782.59 .00 ( 1,782.59) .0 100-55110-510-00 INSURANCE - LIBRARY 1,900.37 1,900.37 1,990.44 90.07 95.5 TOTAL LIBRARY 47,224.44 47,224.44 44,094.44 ( 3,130.00) 107.1 OTHER CULTURE 100-55190-200-00 MISC OTHER CULTURE 568.48 568.48 2,500.00 1,931.52 22.7 TOTAL OTHER CULTURE 568.48 568.48 2,500.00 1,931.52 22.7 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 50 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 12 MONTHS ENDING DECEMBER 31, 2025 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/04/2026 12:33PM PAGE: 16 SBAA 100-55193-111-00 FULL TIME WAGES SBAA SUPPORT 8,732.82 8,732.82 10,842.00 2,109.18 80.6 100-55193-112-00 FT OT WAGES SBAA SUPPORT 945.30 945.30 5,837.00 4,891.70 16.2 100-55193-121-00 PART TIME WAGES SBAA SUPPORT 619.65 619.65 660.00 40.35 93.9 100-55193-131-00 RETIREMENT SBAA SUPPORT 672.63 672.63 1,446.00 773.37 46.5 100-55193-132-00 SOCIAL SECURITY SBAA SUPPORT 767.74 767.74 1,727.00 959.26 44.5 100-55193-133-00 HEALTH SBAA SUPPORT 1,564.72 1,564.72 3,822.00 2,257.28 40.9 100-55193-134-00 DENTAL SBAA SUPPORT 92.71 92.71 428.00 335.29 21.7 100-55193-135-00 LIFE SBAA SUPPORT 10.42 10.42 24.00 13.58 43.4 100-55193-136-00 DISABILITY SBAA SUPPORT 22.14 22.14 74.00 51.86 29.9 100-55193-137-00 HSA SBAA SUPPORT 19.35 19.35 1,125.00 1,105.65 1.7 100-55193-140-00 VISION SBAA SUPPORT 12.60 12.60 65.00 52.40 19.4 100-55193-200-00 SBAA SUPPORT 68,269.68 68,269.68 60,000.00 ( 8,269.68) 113.8 100-55193-208-00 GARBAGE SBAA SUPPORT 1,358.40 1,358.40 1,500.00 141.60 90.6 100-55193-303-00 EQUIPMENT RENTAL SBAA SUPPORT 2,201.00 2,201.00 2,000.00 ( 201.00) 110.1 100-55193-353-00 GENERAL SUPPLIES SBAA SUPPORT 186.75 186.75 100.00 ( 86.75) 186.8 100-55193-362-00 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 85,475.91 85,475.91 90,150.00 4,674.09 94.8 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 51 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 12 MONTHS ENDING DECEMBER 31, 2025 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/04/2026 12:34PM PAGE: 17 PARKS 100-55200-111-00 FULL-TIME WAGES - PARKS 72,530.95 72,530.95 75,661.00 3,130.05 95.9 100-55200-112-00 FT OVERTIME WAGES - PARKS 2,556.53 2,556.53 3,853.00 1,296.47 66.4 100-55200-121-00 PART-TIME WAGES - PARKS 9,397.39 9,397.39 3,014.00 ( 6,383.39) 311.8 100-55200-131-00 RETIREMENT - PARKS 5,173.81 5,173.81 6,448.00 1,274.19 80.2 100-55200-132-00 SOCIAL SECURITY - PARKS 6,222.65 6,222.65 6,241.00 18.35 99.7 100-55200-133-00 HEALTH BENEFITS - PARKS 20,063.63 20,063.63 23,910.00 3,846.37 83.9 100-55200-134-00 DENTAL BENEFITS - PARKS 1,183.05 1,183.05 1,805.00 621.95 65.5 100-55200-135-00 LIFE BENEFITS - PARKS 110.63 110.63 139.00 28.37 79.6 100-55200-136-00 DISABILITY BENEFITS - PARKS 247.17 247.17 329.00 81.83 75.1 100-55200-137-00 HSA BENEFITS - PARKS 330.15 330.15 1,429.00 1,098.85 23.1 100-55200-140-00 VISION BENEFITS - PARKS 159.40 159.40 270.00 110.60 59.0 100-55200-200-00 CONTRACTED SERVICES - PARKS 12,499.80 12,499.80 12,500.00 .20 100.0 100-55200-201-00 ELECTRIC & GAS - PARKS 1,961.98 1,961.98 2,250.00 288.02 87.2 100-55200-202-00 WATER & SEWER - PARKS 4,511.59 4,511.59 4,000.00 ( 511.59) 112.8 100-55200-331-00 MEMBERSHIP DUES - PARKS 208.22 208.22 500.00 291.78 41.6 100-55200-333-00 CONF & MTGS - PARKS .00 .00 1,000.00 1,000.00 .0 100-55200-352-00 MINOR EQUIPMENT & TOOLS - PARK 1,882.34 1,882.34 6,000.00 4,117.66 31.4 100-55200-353-00 GENERAL SUPPLIES - PARKS 13,999.97 13,999.97 14,000.00 .03 100.0 100-55200-355-00 MEMORIAL BENCH SUPPLIES - PARK 1,159.30 1,159.30 4,000.00 2,840.70 29.0 100-55200-358-00 FLOWER POTS - PARKS 4,435.43 4,435.43 5,500.00 1,064.57 80.6 100-55200-361-00 REPAIRS & MAINTENANCE - PARKS 22,999.18 22,999.18 23,000.00 .82 100.0 100-55200-362-00 GROUNDS MAINTENANCE - PARKS 7,824.32 7,824.32 12,500.00 4,675.68 62.6 100-55200-369-00 EQUIPMENT MAINTENANCE - PARKS 302.19 302.19 1,500.00 1,197.81 20.2 100-55200-402-00 CHEMICALS - PARKS .00 .00 100.00 100.00 .0 TOTAL PARKS 189,759.68 189,759.68 209,949.00 20,189.32 90.4 DOG PARK 100-55201-200-00 CONTRACTED SERVICES - DOG PARK 1,244.76 1,244.76 1,320.00 75.24 94.3 100-55201-202-00 WATER & SEWER - DOG PARK 246.40 246.40 275.00 28.60 89.6 100-55201-353-00 GENERAL SUPPLIES - DOG PARK .00 .00 500.00 500.00 .0 TOTAL DOG PARK 1,491.16 1,491.16 2,095.00 603.84 71.2 52 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 12 MONTHS ENDING DECEMBER 31, 2025 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/04/2026 12:34PM PAGE: 18 RECREATION PROGRAMS AND EVENTS 100-55300-111-00 FT WAGES - RECREATION PRO 128.56 128.56 469.00 340.44 27.4 100-55300-112-00 FT OT WAGES - RECREATION PRO ( 114.30) ( 114.30) .00 114.30 .0 100-55300-131-00 RETIREMENT - RECREATION PRO 1.06 1.06 33.00 31.94 3.2 100-55300-132-00 SOCIAL SECURI - RECREATION PRO .29 .29 41.00 40.71 .7 100-55300-133-00 HEALTH - RECREATION PRO 59.12 59.12 142.00 82.88 41.6 100-55300-134-00 DENTAL - RECREATION PRO 3.81 3.81 11.00 7.19 34.6 100-55300-135-00 LIFE - RECREATION PRO .13 .13 1.00 .87 13.0 100-55300-136-00 DISABILITY - RECREATION PRO .58 .58 2.00 1.42 29.0 100-55300-137-00 HSA - RECREATION PRO .00 .00 27.00 27.00 .0 100-55300-140-00 VISION - RECREATION PRO .59 .59 2.00 1.41 29.5 100-55300-144-00 MILEAGE - RECREATION PRO 557.20 557.20 750.00 192.80 74.3 100-55300-145-00 EXP ALLOWANCE - RECREATION PRO 185.57 185.57 600.00 414.43 30.9 100-55300-200-00 CONTRACTED - RECREATION PRO .00 .00 2,500.00 2,500.00 .0 100-55300-358-00 FIREWORKS - RECREATION PRO 6,067.68 6,067.68 8,000.00 1,932.32 75.9 100-55300-392-00 MISCELLANEOUS - RECREATION PRO .00 .00 200.00 200.00 .0 TOTAL RECREATION PROGRAMS AND EVENTS 6,890.29 6,890.29 12,778.00 5,887.71 53.9 RECREATION FACILITIES 100-55400-111-00 FULL-TIME WAGES - SPORTS COMPL 12,272.44 12,272.44 29,789.00 17,516.56 41.2 100-55400-112-00 FT OT WAGES - SPORTS COMPLEX 618.03 618.03 187.00 ( 431.03) 330.5 100-55400-121-00 PART-TIME WAGES - SPORTS COMPL 6,385.43 6,385.43 1,980.00 ( 4,405.43) 322.5 100-55400-131-00 RETIREMENT - SPORTS COMPLEX 858.04 858.04 2,099.00 1,240.96 40.9 100-55400-132-00 SOCIAL SECURITY - SPORTS COMPL 1,427.07 1,427.07 2,516.00 1,088.93 56.7 100-55400-133-00 HEALTH BENEFITS - SPORTS COMPL 3,639.19 3,639.19 8,693.00 5,053.81 41.9 100-55400-134-00 DENTAL BENEFITS - SPORTS COMPL 220.65 220.65 642.00 421.35 34.4 100-55400-135-00 LIFE BENEFITS - SPORTS COMPLEX 10.94 10.94 24.00 13.06 45.6 100-55400-136-00 DISABILITY BENEFITS - SPORTS C 43.30 43.30 108.00 64.70 40.1 100-55400-137-00 HSA BENEFITS - SPORTS COMPLEX 54.66 54.66 1,679.00 1,624.34 3.3 100-55400-140-00 VISION - SPORTS COMPLEX 31.01 31.01 96.00 64.99 32.3 100-55400-200-00 CONTRACTED SERVICES - SPORTS C 2,527.01 2,527.01 3,300.00 772.99 76.6 100-55400-201-00 ELECTRIC & GAS - SPORTS COMPLE 7,316.97 7,316.97 7,500.00 183.03 97.6 100-55400-202-00 WATER & SEWER - SPORTS COMPLEX 9,667.17 9,667.17 10,000.00 332.83 96.7 100-55400-203-00 TELEPHONE - SPORTS COMPLEX 419.46 419.46 400.00 ( 19.46) 104.9 100-55400-351-00 MEDICAL & SAFETY - SPORTS COMP 75.76 75.76 .00 ( 75.76) .0 100-55400-352-00 MINOR EQUIP & TOOLS - SPORTS C 33.82 33.82 1,000.00 966.18 3.4 100-55400-353-00 GENERAL SUPPLIES - SPORTS COMP 1,281.83 1,281.83 3,000.00 1,718.17 42.7 100-55400-361-00 REPAIRS & MAINT - SPORTS COMPL 275.92 275.92 12,000.00 11,724.08 2.3 100-55400-362-00 GROUNDS MAINTENANCE - SPORTS C 4,786.03 4,786.03 14,250.00 9,463.97 33.6 100-55400-366-00 BUILDING MAINTENANCE - SPORTS .00 .00 2,000.00 2,000.00 .0 TOTAL RECREATION FACILITIES 51,944.73 51,944.73 101,263.00 49,318.27 51.3 53 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 12 MONTHS ENDING DECEMBER 31, 2025 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/04/2026 12:34PM PAGE: 19 BIKE TRAIL 100-55403-201-00 ELECTRIC & GAS - BIKE TRAIL 2,065.14 2,065.14 1,600.00 ( 465.14) 129.1 100-55403-353-00 GENERAL SUPPLIES - BIKE TRAIL .00 .00 4,000.00 4,000.00 .0 100-55403-361-00 REPAIRS & MAINTENANCE - BIKE T .00 .00 5,000.00 5,000.00 .0 TOTAL BIKE TRAIL 2,065.14 2,065.14 10,600.00 8,534.86 19.5 100-56110-111-00 FULL TIME WAGES - FORESTRY 770.86 770.86 6,003.00 5,232.14 12.8 100-56110-121-00 PT WAGES - FORESTRY .00 .00 264.00 264.00 .0 100-56110-131-00 RETIREMENT - FORESTRY 53.55 53.55 424.00 370.45 12.6 100-56110-132-00 SOCIAL SECURITY - FORESTRY 56.23 56.23 517.00 460.77 10.9 100-56110-133-00 HEALTH BENEFITS - FORESTRY 221.95 221.95 1,787.00 1,565.05 12.4 100-56110-134-00 DENTAL BENEFITS - FORESTRY 12.77 12.77 138.00 125.23 9.3 100-56110-135-00 LIFE BENEFITS - FORESTRY .77 .77 5.00 4.23 15.4 100-56110-136-00 DISABILITY BENEFITS - FORESTRY 2.91 2.91 22.00 19.09 13.2 100-56110-140-00 VISION BENEFITS - FORESTRY 1.61 1.61 22.00 20.39 7.3 TOTAL DEPARTMENT 110 1,120.65 1,120.65 9,182.00 8,061.35 12.2 DEPARTMENT 200 100-56200-144-00 MILEAGE - GREEN TIER .00 .00 500.00 500.00 .0 100-56200-200-00 SERVICES - GREEN TIER .00 .00 2,000.00 2,000.00 .0 100-56200-311-00 WEBSITE - GREEN TIER .00 .00 500.00 500.00 .0 100-56200-325-00 ADS & NOTICES - GREEN TIER 495.00 495.00 1,500.00 1,005.00 33.0 100-56200-332-00 EDUCATION - GREEN TIER .00 .00 300.00 300.00 .0 100-56200-353-00 GENERAL SUPPLIES - GREEN TIER .00 .00 200.00 200.00 .0 TOTAL DEPARTMENT 200 495.00 495.00 5,000.00 4,505.00 9.9 DEPARTMENT 300 100-56300-200-00 CONTRACTED SERVICES - PLANNING 13,225.75 13,225.75 40,386.00 27,160.25 32.8 TOTAL DEPARTMENT 300 13,225.75 13,225.75 40,386.00 27,160.25 32.8 54 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 12 MONTHS ENDING DECEMBER 31, 2025 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/04/2026 12:34PM PAGE: 20 ECONOMIC DEVELOPMENT 100-56400-111-00 FULL-TIME WAGES - ZONING 80,658.33 80,658.33 73,270.00 ( 7,388.33) 110.1 100-56400-112-00 FT OT WAGES - ZONING 828.96 828.96 .00 ( 828.96) .0 100-56400-114-00 UNWORKED WAGES - ZONING 1,888.28 1,888.28 .00 ( 1,888.28) .0 100-56400-121-00 PART-TIME WAGES - ZONING 19,575.00 19,575.00 19,200.00 ( 375.00) 102.0 100-56400-131-00 RETIREMENT - ZONING 6,736.68 6,736.68 5,012.00 ( 1,724.68) 134.4 100-56400-132-00 SOCIAL SECURITY - ZONING 8,138.26 8,138.26 6,985.00 ( 1,153.26) 116.5 100-56400-133-00 HEALTH - ZONING 6,375.93 6,375.93 15,525.00 9,149.07 41.1 100-56400-134-00 DENTAL - ZONING 368.80 368.80 873.00 504.20 42.3 100-56400-135-00 LIFE - ZONING 422.28 422.28 428.00 5.72 98.7 100-56400-136-00 DISABILITY - ZONING 447.39 447.39 260.00 ( 187.39) 172.1 100-56400-137-00 HSA - ZONING 3,736.63 3,736.63 3,150.00 ( 586.63) 118.6 100-56400-140-00 VISION - ZONING 42.06 42.06 101.00 58.94 41.6 100-56400-142-00 RECRUITMENT - ZONING .00 .00 500.00 500.00 .0 100-56400-143-00 RECOGNITION - ZONING 240.00 240.00 450.00 210.00 53.3 100-56400-144-00 MILEAGE - ZONING 116.43 116.43 500.00 383.57 23.3 100-56400-204-00 CELL PHONE - ZONING 551.40 551.40 1,500.00 948.60 36.8 100-56400-310-00 COMP SOFTWARE/HARDWARE- ZONING 4,979.88 4,979.88 7,240.00 2,260.12 68.8 100-56400-312-00 IT SUPPORT - ZONING 99.00 99.00 4,250.00 4,151.00 2.3 100-56400-321-00 OFFICE SUPPLIES - ZONING 1,337.18 1,337.18 4,000.00 2,662.82 33.4 100-56400-322-00 POSTAGE - ZONING 2,831.32 2,831.32 3,500.00 668.68 80.9 100-56400-324-00 PRINTING & COPYING - ZONING 108.05 108.05 3,000.00 2,891.95 3.6 100-56400-325-00 PUBLIC NOTICES - ZONING 717.70 717.70 5,000.00 4,282.30 14.4 100-56400-331-00 MEMBERSHIP DUES - ZONING .00 .00 500.00 500.00 .0 100-56400-332-00 EDUCATION/TRAINING - ZONING 150.00 150.00 500.00 350.00 30.0 100-56400-333-00 CONFERENCES/MEETINGS - ZONING .00 .00 500.00 500.00 .0 100-56400-512-00 WORK COMP - ZONING 96.36 96.36 685.00 588.64 14.1 TOTAL ECONOMIC DEVELOPMENT 140,445.92 140,445.92 156,929.00 16,483.08 89.5 URBAN DEVELOPMENT 100-56600-200-00 CONTRACTED SERVICES - DEVELOPM 4,043.89 4,043.89 10,000.00 5,956.11 40.4 TOTAL URBAN DEVELOPMENT 4,043.89 4,043.89 10,000.00 5,956.11 40.4 ECONOMIC DEVELOPMENT 100-56700-200-00 CONTRACTED SERVICES - ECONOMIC 2,764.51 2,764.51 10,000.00 7,235.49 27.7 TOTAL ECONOMIC DEVELOPMENT 2,764.51 2,764.51 10,000.00 7,235.49 27.7 INFORMATION BOOTH 100-56701-000-00 INFORMATION BOOTH 1,881.87 1,881.87 2,000.00 118.13 94.1 TOTAL INFORMATION BOOTH 1,881.87 1,881.87 2,000.00 118.13 94.1 55 VILLAGE OF SISTER BAY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 12 MONTHS ENDING DECEMBER 31, 2025 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT FOR ADMINISTRATION USE ONLY 100 % OF THE FISCAL YEAR HAS ELAPSED 06/04/2026 12:34PM PAGE: 21 ZONING 100-56702-000-00 TOURISM ZONE CHARGES 65,227.69 65,227.69 57,600.00 ( 7,627.69) 113.2 TOTAL ZONING 65,227.69 65,227.69 57,600.00 ( 7,627.69) 113.2 DEPARTMENT 705 100-56705-000-00 BAY LAKES REGIONAL PLANNING 4,386.00 4,386.00 4,386.00 .00 100.0 TOTAL DEPARTMENT 705 4,386.00 4,386.00 4,386.00 .00 100.0 DEPARTMENT 225 100-59225-000-00 TRANSFER TO TKH 24,999.96 24,999.96 25,000.00 .04 100.0 TOTAL DEPARTMENT 225 24,999.96 24,999.96 25,000.00 .04 100.0 DEPARTMENT 300 100-59300-000-00 TRANSFER TO DEBT SERVICE .00 .00 319,172.00 319,172.00 .0 TOTAL DEPARTMENT 300 .00 .00 319,172.00 319,172.00 .0 TRANSFER TO 100-59400-000-00 TRANSFER TO CAPITAL FUND 1,113,999.96 1,113,999.96 1,114,000.00 .04 100.0 TOTAL TRANSFER TO 1,113,999.96 1,113,999.96 1,114,000.00 .04 100.0 TOTAL FUND EXPENDITURES 3,450,816.94 3,450,816.94 4,038,083.51 587,266.57 85.5 NET REVENUE OVER EXPENDITURES 259,674.50 259,674.50 ( 269,148.07) ( 528,822.57) 96.5 56 Page 1 STAFF REPORT Date: June 8, 2026 To: Finance Committee Re: 2027 CIP and Budget – Preliminary Review and Discussion Author(s): Benjamin Andrews, Village Administrator Action(s) Requested: ☐ Ordinance ☐ Resolution ☐ Motion ☒ Receive/File BACKGROUND INFORMATION The development of the Village’s 2027 Capital Improvement Plan (CIP) and annual operating budget is currently in the preliminary stages. At this time, there are no significant documents available for review by the Village Board or committees. Work on the CIP and budget will increase substantially in the coming months; however, key pieces of required financial information are still pending. A major factor influencing the timing and preparation of the 2027 budget is the completion of the Village’s 2025 Audit. The audit has not yet been finalized by the Village’s auditors. The Audit Team is anticipated to present the 2025 Audit Report at the June 16, 2026 Village Board Meeting. Receipt of the finalized audit will begin the process of budget development. DISCUSSION Although the audit is still pending, staff have begun outlining the implementation for the 2027 CIP and Budget cycle. To support an efficient and predictable process, it would be ideal to preschedule the necessary meeting dates and times for the Board and committee consideration of the CIP and Budget throughout the year. Establishing these dates early will allow Village staff to plan work products accordingly and ensure that draft documents and updates are completed in advance of each scheduled meeting. At this stage, staff is seeking preliminary discussion and confirmation of preferred meeting timelines so that the implementation schedule can be finalized. ATTACHMENT(S) 1. 2027 Budget and CIP Implementation Schedule The approved 2026 - 2030 Capital Improvement Plan can be found HERE The approved 2026 Budget can be found HERE Budget Resolutions Click HERE 57 Description: Responsibility: Start: End: Meeting Date: Prepare CIP Sheets for Department Heads/Administrator Finance Specialist/Treasurer 6/1/2026 6/5/2026 Submit CIP Sheets for Department Heads/Administrator Finance Specialist/Treasurer; Village Administrator 6/8/2026 6/8/2026 Marina Parks and Streets Utilities Administration Fire Board Library SBAA Preliminary Finance Committee Meeting (1) Finance Committee 6/8/2026 Department Head/Administrator Submit Preliminary CIP Sheets Department Head(s) 6/8/2026 6/19/2026 Submit Budget Sheets for Department Heads/Administrator Finance Specialist/Treasurer; Village Administrator 6/22/2026 6/22/2026 Marina Parks and Streets Utilities Administration Fire Board Library SBAA Hold Individual Meetings with Department Heads to Discuss Submission of Preliminary CIP Sheets Finance Specialist/Treasurer; Village Administrator 6/22/2026 6/26/2026 Marina Parks and Streets Utilities Administration Compile Preliminary CIP Finance Specialist/Treasurer 6/29/2026 6/30/2026 Preliminary Finance Committee Meeting (2) Finance Committee 7/8/2026 2027 CIP: Preliminary Review and Discussion Department Head/Administrator Submit Preliminary Budget Sheets Department Head(s) 6/22/2026 7/10/2026 Hold Individual Meetings with Department Heads to Discuss Submission of Preliminary Budget Sheets Finance Specialist/Treasurer; Village Administrator 7/13/2026 7/17/2026 Marina Parks and Streets Utilities Administration Compile Preliminary Budget Finance Specialist/Treasurer 7/20/2026 7/24/2026 Preliminary Finance Committee Meeting (3) Finance Committee 7/27/2026 7/31/2026 TBD 2027 CIP: Preliminary Review and Discussion 2028 Budget: Preliminary Review and Discussion Finalize Draft 2027 CIP and Budget Finance Specialist/Treasurer; Village Administrator 8/1/2026 8/14/2026 Finance Committee Meeting (4) Finance Committee 8/17/2026 8/28/2026 TBD 2027 Capital Improvement Plan 2027 Operational Budget Village Board Meeting (1) Village Board 9/15/2026 Capital Improvement Plan Update Finance Committee Meeting (5) Finance Committee 10/12/2026 2027 Capital Improvement Plan (Workshop) 2027 Operational Budget (Workshop) Village Board Meeting (2) Village Board 10/20/2026 2027 Capital Improvement Plan (Update) 2027 Operational Budget (Update) 2027 Budget Hearing Notice Draft Budget Hearing Notice Finance Specialist/Treasurer 10/21/2026 10/23/2026 10/21/2026 Submit Public Hearing Notice to Newspaper Village Clerk 10/23/2026 Publish Notice in Newspaper (15 days Prior to Public Hearing) Peninsula Pulse 10/30/2026 Finance Committee Meeting (5) Finance Committee 11/9/2026 2027 Capital Improvement Plan (Finalize and Recommend Adoption) 2027 Operational Budget (Finalize and Recommend Adoption) Village Board Meeting (3) Village Board 11/17/2026 2027 Budget Public Hearing 2027 Capital Improvement Plan (Adoption) 2027 Operational Budget (Adoption) 2027 Budget Follow-Up Actions Finance Specialist/Treasurer 11/18/2026 11/27/2026 Formal Submission of County Forms and Worksheets Formal Submission of DOR Forms and Worksheets (Due December 15, 2026) Publish Adopted 2027 Budget and CIP on the Village's Website 11/30/2026 11/30/2026 Finance Committee Village Board Village of Sister Bay 2027 Budget and CIP Implementation Schedule Legend Capital Improvement Planning Operational Budget CIP and Budget / Staff Actions 58 Page 1 STAFF REPORT Date: June 8, 2026 To: Finance Committee Re: Propane for Village Facility Author(s): Benjamin Andrews, Village Administrator Action(s) Requested: ☐ Ordinance ☐ Resolution ☒ Motion ☒ Direction EXECUTIVE SUMMARY The Village of Sister Bay Finance Committee is asked to determine whether to change propane service providers and whether to pursue competitive bidding or direct procurement for propane used at multiple Village facilities; although Ferrellgas is the curren t supplier with documented annual costs from 2024 –2026, prior committee discussions have shown substantial price variations among alternative vendors, and while competitive bidding is not required under the Village’s Purchasing Policy, the Committee must decide how best to balance cost, efficiency, and service reliability before directing staff on the next steps. POLICY ISSUE(S) “Should the Village of Sister Bay consider changing vendors for propane services at Village Facilities?” “Should the Village of Sister Bay utilize a competitive bidding process for propane services, or should it directly procure services from a provider?” BACKGROUND INFORMATION At the May 19, 2026 Finance Committee meeting, during the Public Correspondence section, the Committee referred to the issue of propane services at Village facilities for further review and consideration for the Finance Committee Meeting. The Village currently receives propane service from Ferrellgas, as confirmed by vendor payment records from 2024–2026. All propane expenses listed in the attached records are billed from Ferrellgas to various Village facilities, with annual totals of $31,5 05.37 (2026), $48,355.69 (2025), and $37,161.07 (2024) . The topic of exploring alternative providers has been discussed previously. At the August 15, 2025 Finance Committee meeting, it was reported that price quotes from different suppliers showed significant variance (e.g., Gasco: $1.45/gal; Ferrellgas: $1.90/gal; Co‑op spot price: $1.71/gal). This matter now returns for formal direction. (Refer to Policy Issues Questions). 59 Page 2 Facilities Currently Served According to vendor history and Village facility usage, propane is required for the following locations: • Library • Village Hall • Marina Building • Waste Water Treatment Plant • Public Works Building • Fire Station • Ice Rink These locations are included in Ferrellgas’s historical billing records from 2024–2026 Providers Available Village Staff has reviewed vendor option to obtain propane from any qualified provider. Providers identified include: • Ferrellgas (Current Provider) • Door County Cooperative Propane • Lakes Gas • Gasco PURCHASING REQUIREMENTS The Village’s Purchasing Policy confirms that this type of procurement does not constitute a public works project and therefore does not fall under statutory competitive bidding requirements. The Village may directly contract with a provider of its choosing. The Purchasing Policy also specifies: • Department Heads oversee purchasing within budget. • Contracts for goods or services must be approved by the Board and signed by authorized personnel. • Procurement must ensure costs are "reasonable and as agreed upon prior to procurement" While the Village may choose to competitively bid propane services, it is not required. POLICY ALTERNATIVE(S) Option 1: Issue a Competitive Request for Quotes or Proposals Under this option, the Village would formally request pricing and service proposals from the four identified providers. Competitive bidding is permitted but not required for this service. Option 2: Direct Procurement with a Selected Provider The Village may directly negotiate rates and contract terms with any of the listed propane providers, consistent with its Purchasing Policy. ATTACHMENT(S) 1. Propane Vendor History (2024-2026) 60 2026 Date Descriptio n Vendor Name Amount 4/22/2026 VILLAGE HALL PROPANE Ferrellgas 697.81$ 4/22/2026 PROPANE PWB Ferrellgas 1,804.67$ 4/22/2026 PROPANE FIRE STATION Ferrellgas 775.31$ 4/20/2026 PROPANE -MARINA Ferrellgas 508.43$ 4/15/2026 PROPANE- MARINA Ferrellgas 325.00$ 4/9/2026 PROPANE LIBRARY Ferrellgas 1,046.97 $ 4/8/2026 WWTP PROPANE Ferrellgas 1,875.5 6$ 3/31/2026 PROPANE FIRE STATION Ferrellgas 1,745.57 $ 3/14/2026 PROPANE PWB Ferrellgas 929.71 $ 3/11/2026 PROPANE FIRE STATION Ferrellgas 1,549.31 $ 3/5/2026 PROPANE PWB (OLD BLDG) Ferrellgas 624.87 $ 3/5/2026 PROPANE LIBRARY Ferrellgas 820.0 4$ 3/2/2026 VILLAGE HALL PROPANE Ferrellgas 930.02 $ 2/18/2026 PROPANE FIRE STATION Ferrellgas 2,440.1 4$ 2/9/2026 WWTP PROPANE Ferrellgas 2,184.9 0$ 2/6/2026 PROPANE LIBRARY Ferrellgas 941.48 $ 2/2/2026 MULTIPLE ALLOCATIONS Ferrellgas 2,469.83 $ 1/29/2026 MULTIPLE ALLOCATIONS Ferrellgas 870.28 $ 1/28/2026 MULTIPLE ALLOCATIONS Ferrellgas 2,636.5 4$ 1/26/2026 WWTP PROPANE Ferrellgas 1,565.3 0$ 1/22/2026 VILLAGE HALL PROPANE Ferrellgas 776.82 $ 1/19/2026 PROPANE LIBRARY Ferrellgas 1,046.19 $ 1/9/2026 PROPANE FIRE STATION Ferrellgas 619.75 $ 1/7/2026 PROPANE FIRE STATION Ferrellgas 1,313.71 $ 1/6/2026 PROPANE PWB (OLD BLDG) Ferrellgas 1,007.1 6$ TOTAL 31,505.37$ 1 61 2025 Date Descriptio n Vendor Name Amount 12/26/2025 PROPANE- ICE RIN K Ferrellgas 2,151.80$ 12/26/2025 PROPANE LIBRAR Y Ferrellgas 790.95$ 12/23/2025 PROPANE- ICE RIN K Ferrellgas 1,313.71$ 12/19/2025 VILLAGE HALL PROPAN E Ferrellgas 930.17$ 12/17/2025 PROPANE FIRE STATIO N Ferrellgas 2,711.52$ 12/11/2025 PROPANE FIRE STATIO N Ferrellgas 929.55$ 12/11/2025 LIBRARY PROPAN E Ferrellgas 775.43$ 12/9/2025 PROPANE LIBRAR Y Ferrellgas 1,007.16$ 12/8/2025 PROPANE MAINTENANCE BLD G Ferrellgas 930.95$ 11/26/2025 PROPANE FIRE STATIO N Ferrellgas 852.10$ 11/25/2025 WWTP PROPAN E Ferrellgas 1,100.60$ 6/26/2025 MULTIPLE ALLOCATION S Ferrellgas 4,617.04$ 5/26/2025 MULTIPLE ALLOCATION S Ferrellgas 2,939.82$ 4/23/2025 PROPANE FIRE STATIO N Ferrellgas 1,272.95$ 4/11/2025 VILLAGE HALL PROPAN E Ferrellgas 811.63$ 4/11/2025 PROPANE MAINTENANCE BLD G Ferrellgas 636.48$ 4/3/2025 PROPANE FIRE STATIO N Ferrellgas 954.16$ 3/26/2025 LIBRARY PROPAN E Ferrellgas 751.84$ 3/24/2025 WWTP PROPAN E Ferrellgas 1,726.67$ 3/23/2025 LATE CHARGE S Ferrellgas 3.31$ 3/18/2025 PROPANE MAINTENANCE BLD G Ferrellgas 747.62$ 3/12/2025 PROPANE FIRE STATIO N Ferrellgas 1,912.93$ 3/11/2025 LIBRARY PROPAN E Ferrellgas 970.31$ 3/1/2025 LIBRARY PROPAN E Ferrellgas 966.97$ 2/21/2025 PROPANE MAINTENANCE BLD G Ferrellgas 874.82$ 2/19/2025 PROPANE FIRE STATIO N Ferrellgas 2,385.48$ 2/18/2025 VILLAGE HALL PROPAN E Ferrellgas 1,050.44$ 2/7/2025 PROPANE MAINTENANCE BLD G Ferrellgas 874.98$ 2/6/2025 WWTP PROPAN E Ferrellgas 1,932.74$ 2/6/2025 PROPANE MAINTENANCE BLD G Ferrellgas 954.64$ 1/29/2025 PROPANE FIRE STATIO N Ferrellgas 2,547.98$ 1/23/2025 PROPANE MAINTENANCE BLD G Ferrellgas 795.48$ 1/23/2025 LIBRARY PROPAN E Ferrellgas 811.47$ 1/14/2025 PROPANE MAINTENANCE BLD G Ferrellgas 125.00$ 1/10/2025 VILLAGE HALL PROPAN E Ferrellgas 978.42$ 1/8/2025 PROPANE FIRE STATIO N Ferrellgas 2,226.16$ 1/6/2025 LIBRARY PROPAN E Ferrellgas 992.41$ TOTAL 48,355.69$ 2 62 2024 Date Descriptio n Vendor Name Amount 12/24/2024 WWTP PROPAN E Ferrellgas 1,550.18$ 12/18/2024 PROPANE FIRE STATIO N Ferrellgas 2,018.98$ 12/13/2024 PROPANE LIBRAR Y Ferrellgas 814.81$ 12/12/2024 PROPANE MAINTENANCE BLD G Ferrellgas 570.17$ 12/9/2024 PROPANE MAINTENANCE BLD G Ferrellgas 318.00$ 11/27/2024 PROPANE FIRE STATIO N Ferrellgas 636.48$ 11/20/2024 VILLAGE HALL PROPAN E Ferrellgas 493.15$ 11/20/2024 LIBRARY PROPAN E Ferrellgas 651.99$ 11/6/2024 PROPANE FIRE STATIO N Ferrellgas 1,272.16$ 6/6/2024 PROPANE MARIN A Ferrellgas 528.92$ 5/8/2024 PROPANE MAINTENANCE BLD G Ferrellgas 500.66$ 5/8/2024 PROPANE FIRE STATIO N Ferrellgas 314.32$ 5/8/2024 LIBRARY PROPAN E Ferrellgas 534.73$ 4/25/2024 WWTP PROPAN E Ferrellgas 1,984.99$ 4/24/2024 PROPANE FIRE STATIO N Ferrellgas 1,611.00$ 4/3/2024 PROPANE FIRE STATIO N Ferrellgas 1,791.07$ 4/2/2024 PROPANE MAINTENANCE BLD G Ferrellgas 706.87$ 4/2/2024 LIBRARY PROPAN E Ferrellgas 1,089.99$ 3/27/2024 VILLAGE HALL PROPAN E Ferrellgas 912.85$ 3/13/2024 PROPANE FIRE STATIO N Ferrellgas 2,148.18$ 3/6/2024 PROPANE MAINTENANCE BLD G Ferrellgas 716.90$ 2/26/2024 WWTP PROPAN E Ferrellgas 1,805.99$ 2/23/2024 LIBRARY PROPAN E Ferrellgas 1,089.99$ 2/21/2024 PROPANE FIRE STATIO N Ferrellgas 1,790.54$ 2/14/2024 PROPANE MAINTENANCE BLD G Ferrellgas 867.79$ 1/31/2024 PROPANE FIRE STATIO N Ferrellgas 2,864.00$ 1/30/2024 VILLAGE HALL PROPAN E Ferrellgas 1,090.17$ 1/23/2024 PROPANE MAINTENANCE BLD G Ferrellgas 1,074.00$ 1/23/2024 LIBRARY PROPAN E Ferrellgas 1,089.99$ 1/10/2024 PROPANE FIRE STATIO N Ferrellgas 2,332.55$ 1/2/2024 PROPANE MAINTENANCE BLD G Ferrellgas 988.98$ 1/2/2024 LIBRARY PROPAN E Ferrellgas 1,000.67$ TOTAL 37,161.07$ 3 63