Special Common Council Meeting Agenda Packet 9/30/2026

1 SPECIAL COMMON COUNCIL MEETING AGENDA WEDNESDAY, SEPTEMBER 30, 2026 AT 6:30PM COUNCIL CHAMBERS, BERLIN CITY HALL, 2ND FLOOR MEETING IS OPEN TO THE PUBLIC & CITY HALL IS HANDICAPPED ACCESSIBLE IT IS ANTICIPATED THAT CITY MEETINGS CAN BE WATCHED LIVE OR RECORDED ON THE CITY OF BERLIN YOUTUBE PAGE @CITYOFBERLIN5623 (It is anticipated that live recording of this meeting will begin at item 6, following the agendized closed session.) 1. Call to order/Roll Call 2. Seat Virtual Attendees (if necessary) 3. Pledge of Allegiance 4. General Public Comments. Registration card required (located at podium in Council Chambers). Comments will be limited to 3 minutes per registrant. 5. Discussion and possible action regarding the City’s interest in the Berlin Armory building. i. The Common Council may convene into closed session Pursuant to Wis. Stat. § 19.85(1)(e) to deliberate or negotiate the purchase of public properties, the investing of public funds or, conducting other specified public business, whenever competitive or bargaining reasons require a closed session, specifically regarding the City’s interest in the Berlin Armory Building at 147 Memorial Drive. ii. Immediately following the closed session, the City Council will reconvene into open session and may take such action as it deems appropriate regarding the matters discussed in closed session. 6. Discussion and review of the City’s Capital Improvement Plan (2027-2031) 7. Discussion and review of the City’s budget – draft 2027 budget 8. Old Business (To be used to request items of old business be put on a future agenda for further discussion or action; or used to make a motion for reconsideration of an item from the current meeting or immediately previous meeting; or to make a motion to take items off the table which were laid on the table only during the current meeting.) 9. New Business (To be used to request items of new business be put on a future agenda) 10. Adjourn. Note: In adherence to the City of Berlin Public Meeting Participation Policy, public participation will be allowed under each agenda item at the discretion of the presiding officer, with the exception of the Consent Agenda. Attendees must register their intention to participate on either a general comments section or a specific agenda item prior to the meeting by filling out a Registration Card, which can be obtained from the Internet, City Clerk's office or in the City Hall Council Chambers at the podium. Registration Cards should be turned in prior to the meeting to either the presiding officer or City Clerk. Please note, upon reasonable notice, efforts will be made to accommodate the needs of disabled individuals through appropriate aids and services. For additional information to request services, contact the municipal Clerk at 920-361-5400. It is possible that members of and possibly a quorum of members of other governmental bodies of the municipality may be in attendance in the above stated meeting to gather information; no action will be taken by any other governmental body except by the governing body noticed above. CITY OF BERLIN COMMON COUNCIL MEEETING STAFF REPORT TO: Common Council FROM: Jessi Balcom, City Administrator AGENDA ITEM: Capital Improvement Plan Review MEETING DATE: September 30, 2026 BACKGROUND The updated Capital Improvement Plan (CIP) for 2027-2031 is presented for your review. The Common Council approved the 2026-2030 version (original) in October of 2026. The CIP is a plan that lists all of the anticipated needs of the City, which the Council will determine how best to address annually through the budgeting process. The CIP is anticipated to be a living document that will require updating and review every year. The chart below was provided in October of 2025 and shows the impact of a $2 million borrowing every other year on the property tax bill. The chart breaks it out by home/property values of $100,000, $200,000, $300,000 and $400,000. SUGGESTED MOTION Motion to adopt the City of Berlin, Wisconsin 2027-2031 Capital Improvement Plan. City of Berlin 2027-2031 Capital Improvement Plan 1 City of Berlin, Wisconsin 2027-2031 Capital Improvement Plan Revised September 2026 Prepared by: Robert W. Baird & Co. Public Finance 777 E. Wisconsin Ave. Milwaukee, WI 53202 800.792.2473 City of Berlin 2027-2031 Capital Improvement Plan 2 Table of Contents Long Range Capital Improvement Planning Introduction/Manual ................................................... 3 Berlin CIP Process/Timeline ........................................................................................................................ 5 CIP Components (Tabs) .............................................................................................................................. 6 Capital Improvement Plan Policy Information ....................................................................................... 8 Capital Improvement Plan Summary Information .............................................................................. 12 Capital Improvement Program Department Summaries/Justifications .......................................... 18 Berlin Aquatic Center Potential Project Improvements/Complete Reconstruction ................... 102 2027 Capital Improvement Plan Proposed Budget Funding ......................................................... 103 Capital Improvement Plan Beyond 2031 ............................................................................................... 111 Important Disclosures ............................................................................................................................... 119 City of Berlin 2027-2031 Capital Improvement Plan 3 Long Range Capital Improvement Planning Introduction/Manual CIP Introduction • This is an essential management tool for Berlin to utilize in planning for Capital Improvements over multiple years. o Allows room for forward thought and discussion. o Better prepares Berlin for change. o Creates opportunities that may otherwise be overlooked. • Berlin is faced with increasing Expenditures and limitations on Revenues. o Creative solutions must be developed to meet these demands. o Long-range planning is key to Berlin’s success. o Funding sources and uses are matched over a multiple year timeframe rather than just one year. • Integrates Capital Improvement Planning (CIP) into annual Budget process. o CIP is initial step in annual budget process. o Operational – Staffing, organizational structure, systems (70 -80% of annual budget) o Capital – Infrastructure, maintenance, and equipment. Benefits of a CIP • More efficient administration -Assists in making better decisions in how Berlin is spending resources in coming years. • Administration/Departmental involvement in planning and prioritizing projects/programs with available funding • Provides a disciplined and financially stable approach to spending over multiple years. • Provides a way to plan financing of infrastructure projects and equipment purchases. o Detailed list of projects and funding sources o Project descriptions with justifications/rational • Facilitates the planning and funding of a program. • Public document to obtain community support and keep citizens informed on current needs and future projects. • Focuses attention on objectives and financial capabilities/affordability. o Identifies most economical means of financing capital projects. City of Berlin 2027-2031 Capital Improvement Plan 4 o CIP used by financial advisors to structure and time a capital financing plan borrowing. o CIP avoids drastic changes in debt service payments. • Positive evaluation factor by credit rating agencies and independent auditors Capital Improvement Threshold Policy • Individual tangible capital-type items should be capitalized only if they have a minimum value of $5,000 and have an estimated useful life of more than one year following the date of acquisition. • The capitalization threshold is to be applied to individual items rather than to groups of similar items (e.g., desks and tables) Capital Improvement Planning Process • Establish timeline: Spring-Summer-Fall-Nov/Dec Budget Adoption • City Clerk/Treasurer and City Administrator coordinates and defines Department responsibilities. • Letter/Memo to begin process of compiling or reviewing the CIP: Sample CIP templates for use/update. • Organize all parties involved: Dept. Heads/Staff; Elected Officials (involve early); and public citizens. • Policies: CIP Threshold; Complete Fixed Asset Inventory w/Useful lives/life remaining; Disposal of Equipment • Develop fixed asset replacement schedule & a n adequately funded equipment/building replacement fund. • Identify the needs for facilities/programs/projects, the timing, costs (uses) and means of financing (sources) for each. o Use of CIP template forms for consistency and uniformity • Set priorities/rankings/justifications/budget impacts for each identified CIP program and project. • Prepare financial proforma forecast analysis for a range of years showing Berlin’s capacity to afford the CIP. • Execute the plan -Seek review and comment by the public. • Coincide w/Annual budget process: Incorporate first year’s CIP programs/projects into proposed annual budget. • Review the capital improvement program annually. City of Berlin 2027-2031 Capital Improvement Plan 5 Berlin CIP Process/Timeline June: CIP Introduction Organize all parties involved: Dept. Heads/Staff and Elected Officials City Administrator, Clerk-Treasurer, and Baird will coordinate with participants and define responsibilities to begin the process of compiling the CIP. Give Depts. 2024-2028 CIP template forms for consistency and uniformity throughout June/July: CIP Creation Process Identify the needs for facilities/programs/projects, the timing, costs (uses) and means of financing (sources) for each. Set priorities/rankings/justifications/budget impacts for each identified CIP program and project. Use of CIP template forms for consistency and uniformity. Review Established Policies: CIP Threshold; Complete Fixed Asset Inventory w/Useful lives/life remaining; Disposal of Equipment. Review fixed asset replacement schedule & adequately funded equipment/building replacement fund. July: CIP Data due to City Clerk-Treasurer and City Administrator for compilation and then, following review, given back to departments for review and discussion with their respective standing committees: (City Council, Plan Commission. Park Committee) August/September: Distribution to Gov’t Leaders. Review and comment on recommended projects and priorities through standing committee meetings. Board review and approval of CIP with adoption of first year’s projects as a capital budget item in the proposed annual budget. Full CIP used as a tool in the annual budget process and adoption. October: Budget adoption w/CIP. Discussions/Planning with Financial Advisors &Bond Counsel for debt issuance to finance projects. Submit to Rating Agency to assist with Bond Rating Analysis. City of Berlin 2027-2031 Capital Improvement Plan 6 CIP Components (Tabs) Funding Sources Chart This worksheet graphically shows the funding sources detailed on the bottom of the chart for each CIP year. The chart is automatically generated by the data contained on the summary of funds worksheet. Uses by Category Chart This worksheet graphically shows the uses by category detailed on the right side of the chart for each CIP year. The chart is automatically generated by the data contained on the summary of funds worksheet. Summary of Funds This worksheet summarizes the estimated beginning and ending fund balance, individual funding sources, and individual uses by category for each CIP year. The worksheet is automatically generated by combining data contained on each individual category worksheet. Category Worksheets A worksheet is created for each individual CIP category. All cells with a black text need user input and all cells with a blue text have a numeric formula which users cannot change. The user will need to type in a name at the top of each category tab on line 4 for that category to show properly on the summary and chart tabs. The first year estimated or actual beginning fund balance for the category needs to be entered. The combined totals of sources and uses will be calculated from individual project/program worksheets for each CIP year. The user needs to insert the required number of program/project lines for each individual CIP category. Formulas from the program or project description & justification tabs are then created for each individual program/project name and the year-by-year totals. When the worksheet is printed on a black and white printer it will display all cells in the same color. Program or Project Description & Justification A worksheet is completed for each CIP project or program. The program or project is identified by category, name, and number. Department, contact, type, useful life, priority, and purpose are also available for identification. A narrative description and justification are required for the program or project. For each CIP year, the program or project total expenditure (uses) and funding sources (detailed by type) are entered in the black text cells. Blue text cells have a numeric formula which users cannot change. A narrative budget impact and other relevant information are required at the bottom of the worksheet. City of Berlin 2027-2031 Capital Improvement Plan 7 Drop-down menus are available for selection of priority, purpose, and funding sources. Upon completion of the worksheet, the program or project category name, identification number, uses and funding sources will be transferred by manually creating a formula to the individual category tab created by the user. Proposed Budget Funding This worksheet gives a detailed listing of the individual program or project for the proposed budget year by category, identification number, priority ranking, and purpose. The data entered in these columns will be from the program and project worksheet. The individual line item is then identified by the requested, defunded, and final budget dollar amount. The budgeted dollar amounts will tie back to the requested, defunded, and budget columns found on the individual category worksheet uses by category section. Beyond 5-Year Period This worksheet details individual program and project by category that are beyond the 5-Year CIP timeline. The year planned, ranking criteria, purpose, and estimated cost are identified. A drop-down menu is available for the ranking criteria and purpose. City of Berlin 2027-2031 Capital Improvement Plan 8 Capital Improvement Plan Policy Information Capital Asset Policy Purpose: The purpose of this policy is to establish a consistent methodology for recording in the financial records of the City of Berlin (“City”), the capitalization and depreciation of capital assets, consistent with current reporting requirements as determined by the State of Wisconsin and the Governmental Accounting Standards Board (“GASB”). General: The City of Berlin holds certain capital assets which include land, buildings, vehicles, machinery and equipment, parks and roads infrastructure, furniture, and fixtures, and all other tangible or intangible assets, which are used in operations and that have initial useful lives extending beyond a one-year period. These assets must be accounted for at historical cost or estimated historical cost and be fairly represented in the City of Berlin’s Annual Financial Report. Valuation: All costs shall be documented, including methods and sources used to establish such cost basis. 1. Purchased assets: the recording of purchased assets shall be made based on actual costs, including all ancillary costs, based on the vendor invoice or other supporting documentation. 2. Self-constructed assets: all direct costs (including labor) associated with the construction project shall be included in establishing a self- constructed asset valuation. If the City is unable to identify all direct costs, an estimate of the direct cost is acceptable but must be supported by a reasonable methodology. 3. Donated assets: assets acquired by gift, donation, or payment of a nominal sum not reflective of the asset’s fair market value shall be assigned a cost equal to the fair market value at the time of acquisition. 4. Leased property: capital lease property shall be recorded as an asset and depreciated as though it had been purchased. 5. Dedicated assets: requires installation by developers of public improvements, including but not limited to sanitary sewer mains, manholes, laterals, water mains, hydrants, valves, storm and sanitary sewers, streets, curb and gutter, streetlights, street signs, sidewalks will be dedicated to the City upon completion. Recording of infrastructure assets will be made based on actual costs, including ancillary costs, City of Berlin 2027-2031 Capital Improvement Plan 9 based on vendor invoice or other supporting documentation provided by the developer. 6. Shared purchases: assets shared with other municipalities or entities shall be made based on the City’s share of actual costs, including ancillary costs, based on vendor invoice or other supporting documentation. Ancillary costs: Ancillary costs are to be included in the capitalized cost of a fixed asset. However, minor costs, not measurable at the time a fixed asset is recorded in the City’s fixed asset inventory system, may be expensed. Ancillary costs include: • Buildings and Improvements: professional fees of architects, attorneys, appraisers, financial advisors, etc.; damage claims; costs of fixtures permanently attached to a building or structure; insurance premiums and related costs incurred during construction; and other expenditures necessary to place a building or structure into its intended state of operation. • Equipment: transportation charges, installation costs, and any other normal and necessary expenditures required to place the asset into its intended state of operation. • Land: legal and title fees, surveying fees, appraisal and negotiation fees, damage payments, site preparation costs, and costs related to demolition of unwanted structures. Classification: Capital assets include items with useful lives greater than one year, land, land improvements, buildings, building improvements, construction work in progress, machinery and equipment, vehicles, infrastructure, easements, and works of art and historic treasures. A capital asset is to be reported and, with certain exceptions, depreciated in government-wide statements. Assets that are not capitalized are expended in the year of acquisition. Infrastructure assets are long-lived assets that normally can be preserved for a significantly greater number of years than most capital assets and that are normally stationary in nature. Examples include roads, bridges, drainage systems, and water systems. Infrastructure assets do not include buildings, drives, parking lots, or any other examples given above that are incidental to property or access to the property. Long-term assets can be classified into the following: • Furniture and equipment: office furniture; office, data processing, and special department equipment City of Berlin 2027-2031 Capital Improvement Plan 10 • Vehicles and equipment: vehicles, operating and mechanical equipment. • Land: land, land improvements. • Buildings: buildings, building improvements. • Infrastructure: streets, bridges, water and sewer systems, drainage systems, sidewalks, curb, and gutter, etc. Capitalization: Capital asset value thresholds for capitalization are to be applied to individual capital assets rather than to groups of similar capital assets. Capital assets must have an initial value of $10,000 or more. This will be known as the “capitalization threshold” for reporting purposes in the Annual Financial Report. Repair and maintenance costs are expenditures that keep the property in ordinary efficient operating condition. The cost of the repair does not add to the value or prolong the life of the asset. All repair and maintenance costs to capital assets are to be treated as an annual operating expense and charged to the appropriate department and fund. Improvements are expenditures for additions, alterations, and renovations that appreciably prolong the life of the asset, materially increase its value, or adapt it to a different use. Improvement costs of $10,000 or more to an individual capital asset are to be capitalized. Depreciation: All long-term assets (except for land, certain land improvements, and construction in progress) identified in the capital assets policy will be depreciated/amortized. Regardless of the month the asset is placed in service, a full year of depreciation/amortization will be recorded in the first year. Once the asset has been fully depreciated, the asset will be kept on the books until disposed of. When the asset is disposed of prior to the end of its useful life, the remaining “book” value will be written off as depreciation unless it will materially affect the City’s financial statements. Useful Life: To determine the useful life of an asset for depreciation purposes, the City shall consider an asset’s present condition and how long it is expected to meet its service demands in addition to applying applicable industry standards for useful life. City of Berlin 2027-2031 Capital Improvement Plan 11 Inventory: An inventory of all long-term assets should be reviewed and updated annually. Capital Assets Policy Developed: August 2025 Adopted: September 2025 City of Berlin 2027-2031 Capital Improvement Plan 12 Capital Improvement Plan Summary Information Components Summary of Funds This worksheet summarizes the estimated beginning and ending fund balance, individual funding sources, and individual uses by category for each CIP year. The worksheet is automatically generated by combining data contained on each individual category worksheet. Funding Sources Charts These graphically show the funding sources detailed on the bottom of the charts for each CIP year. The charts are automatically generated by the data contained on the summary of funds worksheet. Uses by Category Charts These graphically show the uses by category detailed on the bottom of the charts for each CIP year. The charts are automatically generated by the data contained on the summary of funds worksheet. City of Berlin 2027-2031 Capital Improvement Plan 13 City of Berlin 2027-2031 Capital Improvement Plan 14 2027 2028 2029 2030 2031 $2,040,655 $1,787,631 $1,296,772 $1,269,000 $11,097,425 $1,650,000 $953,148 $860,509 $229,416 $298,000 $323,000 $298,000 $308,000 $290,000 0 2000000 4000000 6000000 8000000 10000000 12000000 14000000 Funding by Sources OTHER SOURCE GENERAL FUND RESERVE GRANTS W/S BONDS PROCEEDS BOND PROCEEDS GENERAL FUND TAX LEVY CAPITAL PROJECTS TAX LEVY TOTAL SOURCES City of Berlin 2027-2031 Capital Improvement Plan 15 BOND PROCEEDS, $17,491,483 W/S BONDS PROCEEDS, $3,693,073 OTHER SOURCE, $1,517,000 Funding by Sources BOND PROCEEDS W/S BONDS PROCEEDS GRANTS GENERAL FUND RESERVE OTHER SOURCE City of Berlin 2027-2031 Capital Improvement Plan 16 $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 City Administration Fire Cemetery Library Public Works Parks and Facilities Police Department Utilities 2027-2031 Department Yearly Costs 2031 2030 2029 2028 2027 City of Berlin 2027-2031 Capital Improvement Plan 17 City Administration, $395,000 2% Fire, $851,000 4% Cemetery, $120,000 , 1% Library, $220,500 1% Public Works, $13,949,983 61% Parks and Facilities, $1,665,000 7% Police Department, $315,000 1% Utilities, $5,185,073 23% Uses by Category City Administration Fire Cemetery Library Public Works Parks and Facilities Police Department Utilities City of Berlin 2027-2031 Capital Improvement Plan 18 Capital Improvement Program Department Summaries/Justifications Department Summary Categories A worksheet is created for each individual CIP Department with sources and uses categories. The first year estimated or actual beginning fund balance for the category needs to be entered. The combined totals of sources and uses will be calculated from individual project/program worksheets for each CIP year. Program or Project Description & Justification A worksheet is completed for each CIP project or program. The program or project is identified by category, name, and number. Department, contact, type, useful life, priority, and purpose are identified. A narrative description and justification are required for the program or project. A narrative budget impact and other relevant information are required at the bottom of the worksheet. City of Berlin 2027-2031 Capital Improvement Plan 19 City of Berlin 2027-2031 Capital Improvement Plan 20 City of Berlin 2027-2031 Capital Improvement Plan 21 City of Berlin 2027-2031 Capital Improvement Plan 22 City of Berlin 2027-2031 Capital Improvement Plan 23 City of Berlin 2027-2031 Capital Improvement Plan 24 City of Berlin 2027-2031 Capital Improvement Plan 25 City of Berlin 2027-2031 Capital Improvement Plan 26 City of Berlin 2027-2031 Capital Improvement Plan 27 City of Berlin 2027-2031 Capital Improvement Plan 28 City of Berlin 2027-2031 Capital Improvement Plan 29 City of Berlin 2027-2031 Capital Improvement Plan 30 City of Berlin 2027-2031 Capital Improvement Plan 31 City of Berlin 2027-2031 Capital Improvement Plan 32 City of Berlin 2027-2031 Capital Improvement Plan 33 City of Berlin 2027-2031 Capital Improvement Plan 34 City of Berlin 2027-2031 Capital Improvement Plan 35 City of Berlin 2027-2031 Capital Improvement Plan 36 City of Berlin 2027-2031 Capital Improvement Plan 37 City of Berlin 2027-2031 Capital Improvement Plan 38 City of Berlin 2027-2031 Capital Improvement Plan 39 City of Berlin 2027-2031 Capital Improvement Plan 40 City of Berlin 2027-2031 Capital Improvement Plan 41 City of Berlin 2027-2031 Capital Improvement Plan 42 City of Berlin 2027-2031 Capital Improvement Plan 43 City of Berlin 2027-2031 Capital Improvement Plan 44 City of Berlin 2027-2031 Capital Improvement Plan 45 City of Berlin 2027-2031 Capital Improvement Plan 46 City of Berlin 2027-2031 Capital Improvement Plan 47 City of Berlin 2027-2031 Capital Improvement Plan 48 City of Berlin 2027-2031 Capital Improvement Plan 49 City of Berlin 2027-2031 Capital Improvement Plan 50 City of Berlin 2027-2031 Capital Improvement Plan 51 City of Berlin 2027-2031 Capital Improvement Plan 52 City of Berlin 2027-2031 Capital Improvement Plan 53 City of Berlin 2027-2031 Capital Improvement Plan 54 City of Berlin 2027-2031 Capital Improvement Plan 55 City of Berlin 2027-2031 Capital Improvement Plan 56 City of Berlin 2027-2031 Capital Improvement Plan 57 City of Berlin 2027-2031 Capital Improvement Plan 58 City of Berlin 2027-2031 Capital Improvement Plan 59 City of Berlin 2027-2031 Capital Improvement Plan 60 City of Berlin 2027-2031 Capital Improvement Plan 61 City of Berlin 2027-2031 Capital Improvement Plan 62 City of Berlin 2027-2031 Capital Improvement Plan 63 City of Berlin 2027-2031 Capital Improvement Plan 64 City of Berlin 2027-2031 Capital Improvement Plan 65 City of Berlin 2027-2031 Capital Improvement Plan 66 City of Berlin 2027-2031 Capital Improvement Plan 67 City of Berlin 2027-2031 Capital Improvement Plan 68 City of Berlin 2027-2031 Capital Improvement Plan 69 City of Berlin 2027-2031 Capital Improvement Plan 70 City of Berlin 2027-2031 Capital Improvement Plan 71 City of Berlin 2027-2031 Capital Improvement Plan 72 City of Berlin 2027-2031 Capital Improvement Plan 73 City of Berlin 2027-2031 Capital Improvement Plan 74 City of Berlin 2027-2031 Capital Improvement Plan 75 City of Berlin 2027-2031 Capital Improvement Plan 76 City of Berlin 2027-2031 Capital Improvement Plan 77 City of Berlin 2027-2031 Capital Improvement Plan 78 City of Berlin 2027-2031 Capital Improvement Plan 79 City of Berlin 2027-2031 Capital Improvement Plan 80 City of Berlin 2027-2031 Capital Improvement Plan 81 City of Berlin 2027-2031 Capital Improvement Plan 82 City of Berlin 2027-2031 Capital Improvement Plan 83 City of Berlin 2027-2031 Capital Improvement Plan 84 City of Berlin 2027-2031 Capital Improvement Plan 85 City of Berlin 2027-2031 Capital Improvement Plan 86 City of Berlin 2027-2031 Capital Improvement Plan 87 City of Berlin 2027-2031 Capital Improvement Plan 88 City of Berlin 2027-2031 Capital Improvement Plan 89 City of Berlin 2027-2031 Capital Improvement Plan 90 City of Berlin 2027-2031 Capital Improvement Plan 91 City of Berlin 2027-2031 Capital Improvement Plan 92 City of Berlin 2027-2031 Capital Improvement Plan 93 City of Berlin 2027-2031 Capital Improvement Plan 94 City of Berlin 2027-2031 Capital Improvement Plan 95 City of Berlin 2027-2031 Capital Improvement Plan 96 City of Berlin 2027-2031 Capital Improvement Plan 97 City of Berlin 2027-2031 Capital Improvement Plan 98 City of Berlin 2027-2031 Capital Improvement Plan 99 City of Berlin 2027-2031 Capital Improvement Plan 100 City of Berlin 2027-2031 Capital Improvement Plan 101 City of Berlin 2027-2031 Capital Improvement Plan 102 Berlin Aquatic Center Potential Project Improvements/Complete Reconstruction On July 28, 2025, City Administrator Jessi Balcom provided the common council with a staff report detailing information regarding the options for the future of the Berlin Aquatic Center. In 2024 the city was provided with an estimate of structural/maintenance deficiencies needed to be undertaken by Ramaker for a cost estimate of around $2,000,000. The common council in subsequent meetings reviewed scenarios ranging from the city borrowing completely to undertake the repairs, fully funded via donations/community funding, combination of borrowing and donations, as well as consideration of demolishing the existing pool and reconstruction of a new upgraded facility. The above project sheet is intended to be a resource for the council and the community to continue to discuss the possible funding of structural/maintenance deficiencies and/or complete reconstruction of the Berlin Aquatic Center to determine the potential inclusions with the five-year capital improvement plan or long-term planning for the future. City of Berlin 2027-2031 Capital Improvement Plan 103 2027 Capital Improvement Plan Proposed Budget Funding A detailed department by department listing of the individual program or project for the proposed budget year by category, identification number, priority ranking, and purpose. The data entered in these worksheets will be from the program and project works heet. The individual line item is then identified by the requested, defunded, and final budget dollar amount. The budgeted dollar amounts will tie back to the amounts found on the individual category worksheet uses by category section. City of Berlin 2027-2031 Capital Improvement Plan 104 City of Berlin 2027-2031 Capital Improvement Plan 105 City of Berlin 2027-2031 Capital Improvement Plan 106 City of Berlin 2027-2031 Capital Improvement Plan 107 City of Berlin 2027-2031 Capital Improvement Plan 108 City of Berlin 2027-2031 Capital Improvement Plan 109 City of Berlin 2027-2031 Capital Improvement Plan 110 City of Berlin 2027-2031 Capital Improvement Plan 111 Capital Improvement Plan Beyond 2031 This section details department by department individual program and projects by category that are beyond the 5-Year CIP timeline. The year planned, ranking criteria, purpose, and estimated cost are identified. City of Berlin 2027-2031 Capital Improvement Plan 112 City of Berlin 2027-2031 Capital Improvement Plan 113 City of Berlin 2027-2031 Capital Improvement Plan 114 City of Berlin 2027-2031 Capital Improvement Plan 115 City of Berlin 2027-2031 Capital Improvement Plan 116 City of Berlin 2027-2031 Capital Improvement Plan 117 City of Berlin 2027-2031 Capital Improvement Plan 118 City of Berlin 2027-2031 Capital Improvement Plan 119 Important Disclosures Robert W. Baird & Co. Incorporated is providing this information to you for discussion purposes. The materials do not contemplate or relate to a future issuance of municipal securities. Baird is not recommending that you take any action, and this information is not intended to be regarded as “advice”’ within the meaning of Section 15B of the Securities Exchange Act of 1934 or the rules thereunder. CITY OF BERLIN COMMITTEE OF THE WHOLE MEEETING STAFF REPORT TO: Common Council FROM: Jessi Balcom, City Administrator AGENDA ITEM: Budget preparation MEETING DATE: September 30, 2026 BACKGROUND Enclosed please find the draft budget by department. The expenditures and revenues will continue to be refined as more up to date information is received (estimates received from the State, more data as to what has been needed in 2026, and anticipated changes for 2027). There are several items that staff would like to discuss in order to continue preparing the 2027 budget for adoption by the Common Council in November. • Capital project annual borrowing The Capital Improvement Plan has identified millions of dollars’ worth of roads, structures, equipment and projects that need to be maintained, replaced or planned for over the next several years. These costs well exceed the City’s ability to budget for all of the projects identified, however it is imperative that the City prioritize and begin working towards addressing these needs, little by little, on an annual basis. Previously the Council determined that borrowing $2M every other year was the best option moving forward to meet as many of the capital needs of the City as possible while not exceeding the City’s ability to pay for these needs. The Council approved a $2M borrowing to fund the projects as listed below, as well as an upgrade to the AV equipment in the Council Chambers, in 2026 and 2027. No capital borrowing is anticipated in 2027. Future Councils will determine the exact amount to be borrowed for annually or every other year. • Employee wages The Council can determine a percentage wage increase for employees, with the exception of Police Union members, as their wage increase is determined by contract (2% in January 2027 and 2% in July 2027 with some step increases). If no wage increase is given to employees in 2027, their take home pay will decrease as employee contributions for health insurance will increase from 7.5% contribution to 10% contribution or more depending on the plan selected. Budget sheets show a 3% employee wage increase. • Recycling Fee Per State Statute, when a community chooses to implement a fee for services on the tax bill, in most cases the community is then required to reduce their levy to offset the fee. However, recycling service fees are one of the few exceptions granted in the Statutes. The Council previously updated the City’s ordinances and fee schedule to move forward with implementation of this fee in 2027. The City’s website has information, including an FAQ, regarding this change. The implemented fee is anticipated to bring in revenues of approximately $155,000. • Short-term borrowing It is anticipated that the needed revenues to cover all expenses in 2027 will be between $0-$300,000 less than what is currently allowed to be levied for. To ensure a balanced budget, this shortfall (if needed) will be borrowed for in 2026 and added to the debt service in 2027, which will allow the funds to be levied for. Of note – significant proposed changes. DPW: (Orange column) Revenues are showing a significant increase as this is where the revenues from the Recycling Special Charge are noted. Additionally State Transportation Aids and Connecting Street Aids are anticipated to increase over 2026. Economic Development: (Grey column) Expenditures have decreased significantly due to the elimination of the Planning and Development Director position – the majority of these costs have been shifted to the Contracted Services budget (bright green column), noted as City Attorney/Special Legal Council/ Independent Auditing/Property & Liability…… Recreation and Senior Center: (Purple and light yellow columns) These budgets saw an increase in salaries as in 2026 some of the Senior Center and Recreation Facilities Director position was covered within the City Administrator budget (do to staffing changes taking effect after the budget was approved)– this has been revised to show actual usage (total wages for the position impacted have not increased more than the 3% CPI budgeted for all employees). All Transportation and Nutrition costs and revenues have been removed from the Senior Center budget. The total levied amount needed to run this department from the current year to 2027 is budgeted to decrease by about $2500. Library: (Brown column) Expenditures are anticipated to increase in 2027 due to staff choosing to take health insurance benefits that they are eligible for, versus the number and type of elections taken in the past. These numbers can change at any time during the year, so the City does the best to estimate and anticipate based on information known at this time. City Administrator/City Clerk/Elections: (Lavendar column) City Clerk wages show an increase of 8%, this is due to 10% of a position previously being budgeted under a different department. There is no increase to total wages budgeted other than the 3% across the board. This change will better reflect where time/money is spent. Contracted Services: (Bright green column) As stated above, expenditures have been added to cover the cost of zoning administrative services. Also, building inspection has been increased to better represent actual costs (these costs are off set by revenues and will not be experienced if building permits were to slow down). The cost of the annual audit has been updated. Citywide: (Yellow column) The Taxi contract with LIR Transportation increases per the CPI as determined by the WDOT. $40000 is in Transfer to Other Funds to pay for the squad car, this was missed in the budgeting process the year prior. DPW EXPENDITURES budgeted 2025 proposed inc/dec Division Description 2023 2024 2025 Actual 2026 2027 PUBLIC WORKS GENERAL STREETS 100-30-53311-112 Public Works General Streets Overtime $602 $1,195 $1,231 $0 $1,241 0.03 $1,279 100-30-53311-120 Public Works General Streets Wages $270,761 $275,100 $292,697 $317,751 $300,079 0.03 $309,063 100-30-53311-130 Public Works General Streets Health & Life Insurance $77,762 $82,376 $95,266 $68,764 $68,273 -0.01 $67,631 100-30-53311-133 Public Works General Streets Other Employee Benefits $3,175 $4,837 $5,075 $2,334 $7,500 0.00 $7,500 100-30-53311-170 Public Works General Streets Retiree Payout & Insurance $0 $0 $0 $0 $0 0.00 $0 100-30-53311-210 Public Works General Streets Professional Services $21,500 $21,500 $21,500 $20,597 $21,500 0.00 $21,500 100-30-53311-215 Public Works General Streets Safety $2,000 $2,000 $2,000 $1,659 $2,000 0.00 $2,000 100-30-53311-220 Public Works General Streets Utilities $14,000 $22,000 $22,000 $16,765 $22,000 -0.15 $18,750 100-30-53311-290 Public Works General Streets Other Contractual Services $61,256 $52,000 $52,000 $58,416 $52,000 0.00 $52,000 100-30-53311-310 Public Works General Streets Office Supplies $725 $500 $500 $361 $500 -0.20 $400 100-30-53311-320 Public Works General Streets Publication Fees $900 $1,500 $1,500 $129 $1,500 0.00 $1,500 100-30-53311-321 Public Works General Streets Dues $350 $350 $350 $0 $0 0.00 $0 100-30-53311-330 Public Works General Streets Conferences and Training $1,500 $1,500 $1,500 $0 $0 0.00 $0 100-30-53311-340 Public Works General Streets Operating Supplies $94,000 $120,000 $120,000 $105,768 $120,000 0.00 $120,000 100-30-53311-346 Public Works General Streets Hand Tools & Small Equipment $2,500 $2,500 $2,500 $1,208 $1,500 0.00 $1,500 100-30-53311-039 Public Works General Streets Uniforms $1,750 $2,450 $2,450 $1,302 $2,450 0.00 $2,450 100-30-53311-501 Public Works General Streets SOCIAL SECURITY $16,827 $17,130 $18,224 $18,429 $18,682 0.03 $19,241 100-30-53311-502 Public Works General Streets MEDICARE SS $3,935 $4,006 $4,262 $4,310 $4,369 0.03 $4,500 100-30-53311-510 Public Works General Streets Insurance Premiums $51,029 $42,000 $35,000 $30,323 $30,450 0.05 $32,040 100-30-53311-530 Public Works General Streets Lease Payment & Rent $500 $500 $500 $500 $500 0.00 $500 100-30-53311-650 Public Works General Streets WRF 600 $17,642 $19,064 $20,428 $20,186 $21,695 0.04 $22,500 100-30-53311-860 Public Works General Streets Capital Equipment $15,000 $25,000 $15,000 $8,716 $15,000 0.00 $15,000 PUBLIC WORKS GENERAL STREETS $713,983 $677,519 $691,239 0.01 $699,354 PUBLIC WORKS MAINTENANCE 100-30-53312-120 Public Works Parks Maintenance Wages $7,305 $7,023 $7,291 $7,291 $7,474 0.03 $7,698 100-30-53312-130 Public Works Parks Maintenance Health & Life Insurance $2,092 $2,055 $2,529 $2,529 $1,608 -0.01 $1,590 100-30-53312-133 Public Works Parks Maintenance Other Employee Benefits $86 $0 $0 $0 $0 0.00 $0 100-30-53312-501 Public Works Parks Maintenance SOCIAL SECURITY $453 $435 $452 $452 $463 0.03 $477 100-30-53312-502 Public Works Parks Maintenance MEDICARE SS $106 $102 $106 $106 $108 0.04 $112 100-30-53312-650 Public Works Parks Maintenance WRF 600 $475 $485 $507 $507 $538 0.04 $558 PUBLIC WORKS MAINTENANCE $10,885 $10,885 $10,191 0.02 $10,435 SNOW & ICE CONTROL 100-30-53313-112 Snow & Ice Control Overtime $15,754 $9,561 $9,848 $0 $9,932 0.03 $10,229 100-30-53313-120 Snow & Ice Control Wages $32,761 $31,685 $28,863 $15,579 $29,610 0.03 $30,449 100-30-53313-130 Snow & Ice Control Health & Life Insurance $8,056 $8,817 $10,082 $1,524 $6,105 -0.01 $6,056 100-30-53313-133 Snow & Ice Control Other Employee Benefits $345 $0 $0 $0 $0 0.00 $0 100-30-53313-290 Snow & Ice Control Other Contractual Services $4,000 $6,000 $6,000 $5,905 $6,000 0.00 $6,000 100-30-53313-340 Snow & Ice Control Operating Supplies $27,000 $27,000 $27,000 $45,431 $27,000 0.00 $27,000 100-30-53313-501 Snow & Ice Control SOCIAL SECURITY $3,008 $2,557 $2,400 $866 $2,452 0.03 $2,522 100-30-53313-502 Snow & Ice Control MEDICARE SS $703 $598 $561 $202 $573 0.03 $590 100-30-53313-650 Snow & Ice Control WRF 600 $3,154 $2,739 $2,583 $940 $2,847 0.04 $2,949 SNOW & ICE CONTROL $87,337 $70,447 $84,519 0.02 $85,795 DRAFT 1 STREET LIGHTS 100-30-53420-220 Street Lights Utilities $63,000 $63,000 $63,000 $79,442 $67,000 0.00 $67,000 100-30-53420-340 Street Lights Operating Supplies $3,000 $3,000 $3,000 $1,964 $3,000 -0.17 $2,500 STREET LIGHTS $66,000 $81,406 $70,000 -0.01 $69,500 SIDEWALK REPAIR & MAINTENANCE 100-30-53432-120 Sidewalk Repair & Maintenance Wages $3,377 $3,511 $3,646 $928 $3,737 0.03 $3,849 100-30-53432-130 Sidewalk Repair & Maintenance Health & Life Insurance $938 $1,030 $1,265 $156 $804 -0.01 $795 100-30-53432-133 Sidewalk Repair & Maintenance Other Employee Benefits $33 $0 $0 $0 $0 0.00 $0 100-30-53432-340 Sidewalk Repair & Maintenance Operating Supplies $600 $5,000 $5,000 $3,475 $4,000 0.00 $4,000 100-30-53432-501 Sidewalk Repair & Maintenance SOCIAL SECURITY $209 $218 $226 $51 $232 0.03 $239 100-30-53432-502 Sidewalk Repair & Maintenance MEDICARE SS $49 $51 $53 $12 $54 0.04 $56 100-30-53432-650 Sidewalk Repair & Maintenance WRF 600 $219 $242 $253 $61 $269 0.04 $279 SIDEWALK REPAIR & MAINTENANCE $10,443 $4,682 $9,096 0.01 $9,218 STORM SEWERS MAINTENANCE 100-30-53441-120 Storm Sewers Maintenance Wages $11,715 $3,511 $3,646 $2,438 $3,737 0.03 $3,849 100-30-53441-130 Storm Sewers Maintenance Health & Life Insurance $2,896 $1,030 $1,265 $470 $804 -0.01 $795 100-30-53441-133 Storm Sewers Maintenance Other Employee Benefits $138 $0 $0 $0 $0 0.00 $0 100-30-53441-220 Storm Sewers Maintenance Utilities $500 $500 $500 $542 $500 0.00 $500 100-30-53441-290 Storm Sewers Maintenance Other Contractual Services $0 $0 $0 $0 $0 0.00 $0 100-30-53441-340 Storm Sewers Maintenance Operating Supplies $3,000 $5,000 $5,000 $4,152 $5,000 -0.10 $4,500 100-30-53441-501 Storm Sewers Maintenance SOCIAL SECURITY $726 $218 $226 $138 $232 0.03 $239 100-30-53441-502 Storm Sewers Maintenance MEDICARE SS $170 $51 $53 $32 $54 0.04 $56 100-30-53441-650 Storm Sewers Maintenance WRF 600 $761 $242 $253 $161 $269 0.04 $279 STORM SEWERS MAINTENANCE $10,943 $7,935 $10,596 -0.04 $10,218 MUNICIPAL BUILDING 100-30-51600-120 Municipal Building Wages $30,106 $42,848 $44,133 $47,815 $45,440 0.03 $46,811 100-30-51600-130 Municipal Building Health & Life Insurance $16,532 $14,923 $18,954 $1,625 $13,727 0.13 $15,518 100-30-51600-133 Municipal Building Other Employee Benefits $507 $691 $725 $0 $1,500 0.00 $1,500 100-30-51600-220 Municipal Building Utilities $23,000 $23,000 $23,000 $29,120 $23,000 0.00 $23,000 100-30-51600-240 Municipal Building Repairs & Maintenance $2,500 $2,500 $5,000 $1,825 $5,000 $5,000 100-30-51600-290 Municipal Building Other Contractual Services $1,200 $1,200 $2,000 $644 $2,000 0.00 $2,000 100-30-51600-340 Municipal Building Operating Supplies $5,500 $6,500 $9,000 $5,965 $9,000 0.00 $9,000 100-30-51600-360 Municipal Building Other Repairs & Maintenance $8,000 $8,000 $8,000 $2,573 $8,000 $18,000 100-30-51600-380 Municipal Building Equipment & Structures $4,000 $7,500 $7,500 $4,305 $5,000 $5,000 100-30-51600-501 Municipal Building SOCIAL SECURITY $1,867 $2,657 $2,736 $2,609 $2,817 0.03 $2,902 100-30-51600-502 Municipal Building MEDICARE SS $437 $621 $640 $610 $659 0.03 $679 100-30-51600-510 Municipal Building Insurance Premiums $2,430 $2,860 $2,860 $0 $2,490 0.06 $2,640 100-30-51600-650 Municipal Building WRF 600 $1,957 $2,957 $3,067 $3,049 $3,272 0.04 $3,394 MUNICIPAL BUILDING $127,615 $100,141 $121,905 0.11 $135,444 DRAFT 2 BUILDINGS AND GROUNDS 100-30-51610-120 Buildings & Grounds Wages $3,910 $12,206 $12,706 $7,969 $13,079 0.03 $13,471 100-30-51610-130 Buildings & Grounds Health & Life Insurance $2,048 $3,600 $4,428 $948 $2,814 -0.01 $2,783 100-30-51610-133 Buildings & Grounds Other Employee Benefits $66 $0 $0 $0 $0 0.00 $0 100-30-51610-220 Buildings & Grounds Utilities $14,000 $14,000 $14,000 $21,932 $26,000 0.00 $26,000 100-30-51610-290 Buildings & Grounds Other Contractual Services $4,500 $4,500 $4,500 $1,399 $4,500 0.00 $4,500 100-30-51610-360 Buildings & Grounds Other Repairs & Maintenance $1,800 $3,000 $5,000 $2,949 $5,000 0.00 $5,000 100-30-51610-501 Buildings & Grounds SOCIAL SECURITY $242 $757 $791 $461 $811 0.03 $835 100-30-51610-502 Buildings & Grounds MEDICARE SS $57 $177 $185 $108 $190 0.03 $195 100-30-51610-510 Buildings & Grounds Insurance Premiums $741 $2,000 $2,000 $0 $1,740 0.04 $1,814 100-30-51610-650 Buildings & Grounds WRF 600 $254 $842 $887 $510 $942 0.04 $977 BUILDINGS AND GROUNDS $44,497 $36,276 $55,076 0.01 $55,575 GARBAGE & REFUSE 100-30-53620-112 Garbage & Refuse Overtime $0 $0 $0 $0 $0 0.00 $0 100-30-53620-120 Garbage & Refuse Wages $7,803 $8,115 $8,405 $4,760 $8,621 0.03 $8,879 100-30-53620-130 Garbage & Refuse Health & Life Insurance $2,148 $2,350 $3,102 $45 $1,878 -0.01 $1,864 100-30-53620-133 Garbage & Refuse Other Employee Benefits $66 $0 $0 $0 $0 0.00 $0 100-30-53620-290 Garbage & Refuse Other Contractual Services $210,000 $231,000 $243,498 $244,532 $255,675 0.05 $268,459 100-30-53620-501 Garbage & Refuse SOCIAL SECURITY $484 $503 $521 $272 $535 0.03 $551 100-30-53620-502 Garbage & Refuse MEDICARE SS $113 $118 $122 $64 $125 0.03 $129 100-30-53620-650 Garbage & Refuse WRF 600 $507 $560 $584 $292 $621 0.04 $644 GARBAGE & REFUSE $256,232 $249,964 $267,455 0.05 $280,526 RECYCLING 100-30-53635-112 Recycling Overtime $1,000 $0 $0 $0 $0 0.00 $0 100-30-53635-290 Recycling Other Contractual Services $110,000 $141,240 $141,754 $149,171 $156,870 0.08 $170,000 RECYCLING $141,754 $149,171 $156,870 0.08 $170,000 WEED & NUISANCE CONTROL 100-30-53640-112 Weed & Nuisance Control Overtime $2,089 $2,390 $2,464 $0 $2,483 0.03 $2,557 100-30-53640-120 Weed & Nuisance Control Wages $28,379 $31,294 $32,614 $21,673 $33,553 0.02 $34,198 100-30-53640-130 Weed & Nuisance Control Health & Life Insurance $4,828 $5,878 $7,755 $4,179 $4,696 -0.01 $4,659 100-30-53640-133 Weed & Nuisance Control Other Employee Benefits $201 $0 $0 $0 $0 0.00 $0 100-30-53640-340 Weed & Nuisance Control Operating Supplies $5,000 $5,000 $5,000 $3,276 $4,000 0.00 $4,000 100-30-53640-501 Weed & Nuisance Control SOCIAL SECURITY $1,889 $2,088 $2,175 $1,236 $2,234 0.02 $2,279 100-30-53640-502 Weed & Nuisance Control MEDICARE SS $442 $488 $509 $289 $523 0.02 $533 100-30-53640-650 Weed & Nuisance Control WRF 600 $1,980 $2,324 $2,438 $1,403 $2,595 0.03 $2,665 WEED & NUISANCE CONTROL $52,955 $32,056 $50,084 0.02 $50,891 DRAFT 3 CEMETERY 100-35-54910-112 Cemetery Overtime $1,806 $2,780 $2,864 $0 $2,897 0.03 $2,983 100-35-54910-120 Cemetery Wages $52,482 $52,986 $52,735 $49,233 $55,920 0.02 $57,259 100-35-54910-130 Cemetery Health & Life Insurance $11,417 $11,645 $21,104 $2,244 $11,169 -0.06 $10,468 100-35-54910-133 Cemetery Other Employee Benefits $693 $0 $0 $0 0.00 $0 100-35-54910-220 Cemetery Utilities $4,325 $6,000 $6,000 $5,914 $6,000 0.00 $6,000 100-35-54910-340 Cemetery Operating Supplies $2,500 $2,500 $2,500 $445 $2,500 0.00 $2,500 100-35-54910-345 Cemetery Property Services - Vehicles $9,016 $6,000 $6,000 $5,217 $6,000 -0.17 $5,000 100-35-54910-360 Cemetery Other Repairs & Maintenance $750 $750 $750 $124 $750 0.00 $750 100-35-54910-501 Cemetery SOCIAL SECURITY $3,366 $3,458 $3,447 $2,916 $3,647 0.02 $3,735 100-35-54910-502 Cemetery MEDICARE SS $787 $809 $806 $682 $853 0.02 $874 100-35-54910-510 Cemetery Insurance Premiums $2,430 $3,200 $3,200 $0 $2,784 0.05 $2,916 100-35-54910-514 Cemetery Cemetery Lot Purchase $300 $0 $0 $0 $0 0.00 $0 100-35-54910-650 Cemetery WRF 600 $3,529 $3,848 $3,864 $2,539 $4,235 0.03 $4,368 100-35-54910-829 Cemetery Cemetery Land Purchase $0 $0 $0 $0 $0 0.00 $0 CEMETERY $103,270 $69,314 $96,755 0.00 $96,853 TOTAL Expenditures $1,625,914 $1,489,794 $1,623,786 0.03 $1,673,809 REVENUES 100-00-42300-000 General Fund SA-Street Construction $0 $0 $0 $0 0 $0.00 100-00-42310-000 General Fund SA-Sidewalks & Driveways $0 $0 $57 $0 0 $0.00 100-00-42311-000 General Fund SA-Curb & Gutter $0 $0 $0 $0 0 $0.00 100-00-43531-000 General Fund State Transportation Aids $249,318 $224,387 $211,599 $108,754 243127.19 $270,406.90 100-00-43533-000 General Fund State Aid/Connecting Streets $37,970 $46,142 $54,104 $30,344 54205.81 $54,497.22 100-00-44330-000 General Fund Trench/Temp Constr Permits $1,500 $1,000 $1,000 $1,612 1500 $1,500.00 100-30-46310-000 General Fund Snow Removal Contracts $8,000 $8,000 $8,000 $6,678 7300 $7,000.00 100-30-46311-000 General Fund Snow Removal - Ordin Violation $500 $500 $500 $838 500 $500.00 100-30-46315-000 General Fund PW Fees-Non Street-Related $3,000 $3,500 $3,500 $2,433 3500 $3,500.00 100-30-46440-000 General Fund Weed Control $2,500 $2,000 $2,000 $0 250 $250.00 100-30-46441-000 General Fund Stump Removal & Trees $3,000 $3,000 $3,000 $1,250 3000 $1,500.00 100-35-46540-000 General Fund Cemetery $32,000 $30,000 $30,000 $24,645 30000 $25,000.00 100-30-48500-000 General Fund Donations to Public Works $0 $0 $0 $0 0 $0.00 Motor Vehicle Registration Fee 119000 $110,000.00 REVENUES $313,761 $176,553 462383 $474,154.12 100-00-43221-000 General Fund CDBG-capital grant-PW $0 $0 $0 0 Recycling Special Charge 0 $156,165.00 100-00-43545-000 General Fund State Recycling Grant $25,000 $25,000 $25,000 $24,618 24600 $24,600.00 100-12-44112-000 General Fund Street Use/Prvlg/Picnic Licens $500 $500 $500 500 $350.00 100-00-48303-000 General Fund Property Sales-Highway $0 $0 $0 $0 0 $0.00 100-00-48307-000 General Fund Property Sales-Recycling Mat $0 $0 $0 $0 0 $0.00 100-00-48310-000 General Fund Property Sales-Oth Eq & Prop $0 $0 $0 $8,200 5000 $5,000.00 TOTAL Revenues $339,261 $209,371 $492,483 $660,269.12 DRAFT 4 Pool Park EXPENDITURES 2025 proposed inc/dec Division Description Actual 2026 2027 PARKS 100-52-55200-112 General FundParks Overtime $0 $0 0.00 $0 100-52-55200-120 General FundParks Wages $87,629 $95,807 -0.03 $93,044 100-52-55200-130 General FundParks Health & Life Insurance $21,413 $23,269 0.04 $24,232 100-52-55200-133 General FundParks Other Employee Benefits $0 $1,500 0.00 $1,500 100-52-55200-220 General FundParks Utilities $22,658 $25,000 0.00 $25,000 100-52-55200-340 General FundParks Operating Supplies $17,718 $20,000 0.00 $20,000 100-52-55200-345 General FundParks Property Services - Vehicles $5,362 $6,300 0.00 $6,300 100-52-55200-353 General FundParks Flower Beds & Fertilizer $4,655 $4,900 0.00 $4,900 100-52-55200-360 General FundParks Other Repairs & Maintenance $116 $3,000 0.00 $3,000 100-52-55200-380 General FundParks Equipment & Structures $10,331 $12,000 0.00 $12,000 100-52-55200-391 General FundParks Uniforms $123 $250 0.00 $250 100-52-55200-415 General FundParks Sales Tax $106 $1,400 0.00 $1,400 100-52-55200-501 General FundParks SOCIAL SECURITY $4,929 $5,940 -0.03 $5,769 100-52-55200-502 General FundParks MEDICARE SS $1,153 $1,389 -0.03 $1,349 100-52-55200-510 General FundParks Insurance Premiums $4,859 $5,046 0.05 $5,305 100-52-55200-650 General FundParks WRF 600 $3,975 $4,131 0.04 $4,284 100-52-55200-820 General FundParks Urban Tree Grant Project $0 $0 0.00 $0 100-52-55200-860 General FundParks Capital Equipment $0 $0 0.00 $0 PARKS TOTAL $185,027 $209,932 -0.01 $208,333 SWIMMING POOL 100-30-55420-120 General Fun dSwimming Pool Wages $59,704 $0 0.00 $0 100-30-55420-122 General Fun dSwimming Pool Concession Stand Wages $54 $0 0.00 $0 100-30-55420-125 General Fun dSwimming Pool Miller Pool Wages $0 $0 0.00 $0 100-30-55420-220 General Fun dSwimming Pool Utilities $37,700 $7,500 0.00 $7,500 100-30-55420-330 General Fun dSwimming Pool Conferences and Training $900 $0 0.00 $0 100-30-55420-340 General Fun dSwimming Pool Operating Supplies $29,163 $0 0.00 $0 100-30-55420-347 General Fun dSwimming Pool Concession Supplies $12,594 $0 0.00 $0 100-30-55420-360 General Fun dSwimming Pool Other Repairs & Maintenanc e $2,633 $1,000 0.00 $1,000 100-30-55420-380 General Fun dSwimming Pool Equipment & Structures $850 $0 0.00 $0 100-30-55420-390 General Fun dSwimming Pool Miscellaneous $0 $0 0.00 $0 100-30-55420-415 General Fun dSwimming Pool Sales Tax $0 $0 0.00 $0 DRAFT 5 100-30-55420-501 General FundSwimming Pool SOCIAL SECURITY $3,678 $0 0.00 $0 100-30-55420-502 General Fun dSwimming Pool MEDICARE SS $860 $0 0.00 $0 100-30-55420-510 General Fun dSwimming Pool Insurance Premiums $4,859 $6,960 0.05 $7,325 100-30-55420-650 General Fun dSwimming Pool WRF 600 $0 $0 0.00 $0 SWIMMING POOL TOTAL $152,996 $15,460 0.02 $15,825 TOTAL Expenditures $225,392 -0.01 $224,158 REVENUES 100-52-48501-000 10-48-50008 General Fund Donations to Swimming Poo l $0 $0 0.00 0 100-52-46720-000 10-46-72000 General Fund Parks & Playgrounds $6,255 $5,500 0.00 $5,500 100-52-46722-000 10-46-72001 General Fund Concession Stand $17,206 $0 0.00 0 100-52-46723-000 10-46-72002 General Fund Campground Fees $18,947 $17,000 0.18 $20,000 100-52-46724-000 10-46-72003 General Fund Ball Field Usage Fees $0 $0 0.00 $0 100-52-46721-000 10-46-72004 General Fund Swimming Pool Outdoor $37,282 $0 0.00 $0 100-52-48500-000 10-48-50004 General Fund Donations to Parks $1,100 $0 0.00 $0 100-52-21100-000 missing Parks Vouchers Payabel -$3,306 $0 0.00 $0 100-54-46726-000 10-46-72009 Swimming Pool Classes $0 $0 0.00 $0 100-52-24335-000 10-46-72007 Due Park Shelter Rent Depo $400 $0 0.00 $0 REVENUES TOTAL $77,883 $22,500 0.13 $25,500 DRAFT 6 Recreation EXPENDITURES budgeted 2025 proposed inc/dec Division Description 2023 2024 2025 Actual 2026 2027 RECREATION 100-54-55300-110 General Fun dRecreation Salaries $11,703 $7,372 $11,919 0.13 $13,519 100-54-55300-120 General FundRecreation Wages $0 $0 $0 0.00 $0 100-54-55300-130 General FundRecreation Health & Life Insurance $7,144 $3,123 $5,769 -0.34 $3,831 100-54-55300-133 General FundRecreation Other Employee Benefits $0 $0 $0 0.00 $0 100-54-55300-220 General FundRecreation Utilities $2,000 $1,730 $2,000 0.00 $2,000 100-54-55300-290 General FundRecreation Other Contractual Services $0 $0 $0 0.00 $0 100-54-55300-312 General FundRecreation Tickets and Transportation $0 $0 $0 0.00 $0 100-54-55300-320 General FundRecreation Publication Fees $0 $0 $0 0.00 $0 100-54-55300-321 General Fun dRecreation Dues $200 $0 $0 0.00 $0 100-54-55300-330 General Fun dRecreation Conferences and Training $500 $105 $0 0.00 $0 100-54-55300-340 General FundRecreation Operating Supplies $200 $465 $0 0.00 $0 100-54-55300-360 General FundRecreation Other Repairs & Maintenance $0 $0 $0 0.00 $0 100-54-55300-380 General FundRecreation Equipment & Structures $0 $0 $0 0.00 $0 100-54-55300-415 General Fun dRecreation Sales Tax $50 $0 $0 0.00 $0 100-54-55300-501 General FundRecreation SOCIAL SECURITY $726 $395 $739 0.13 $838 100-54-55300-502 General Fun dRecreation MEDICARE SS $170 $92 $173 0.13 $196 100-54-55300-510 General FundRecreation Insurance Premiums $2,200 $1,549 $1,914 0.05 $2,014 100-54-55300-650 General Fun dRecreation WRF 600 $813 $493 $858 0.14 $980 RECREATION TOTLA $25,706 $15,324 $23,372 0.00 $23,378 REVENUES 100-00-43571-000 10-43-57100 General Fund State Grant Culture & Rec $0 $0 $0 $0 $0 0.00 $0 100-54-46725-000 10-46-72006 General Fund Recreation Fees $4,000 $0 $0 $0 $0 0.00 $0 100-54-48500-000 10-48-50007 General Fund Donations to Recreation De p $0 $0 $0 $0 $0 0.00 $0 REVENUES TOTAL $0 $0 $0 0.00 $0 DRAFT 7 Senior Center EXPENDITURES Budgeted 2025 proposed inc/dec Division Description 2023 2024 2025 Actual 2026 2027 SENIOR CENTER 100-40-54600-110 General Fun dSenior Center Salaries $26,871 $11,360 $11,703 $12,659 $11,919 2.40 $40,556 100-40-54600-120 General FundSenior Center Wages $5,075 $16,314 $16,807 $19,319 $19,327 0.03 $19,903 100-40-54600-130 General FundSenior Center Health & Life Insurance $6,439 $3,840 $7,459 $4,748 $5,964 0.96 $11,687 100-40-54600-133 General FundSenior Center Other Employee Benefits $681 $1,382 $1,450 $0 $1,500 0.00 $1,500 100-40-54600-220 General FundSenior Center Utilities $17,000 $17,000 $17,000 $15,324 $17,000 0.00 $17,000 100-40-54600-221 General FundSenior Center Phone/Data $0 $0 $0 $74 $0 0.00 $2,800 100-40-54600-310 General FundSenior Center Office Supplies $1,500 $1,500 $1,500 $1,597 $1,500 0.00 $1,500 100-40-54600-312 General FundSenior Center Tickets and Transportation $0 $0 $0 $50 $0 0.00 $0 100-40-54600-313 General FundSenior Center Donation Expenditures $0 $0 $0 $0 $0 0.00 $0 100-40-54600-320 General FundSenior Center Publication Fees $1,300 $1,300 $1,300 $1,295 $1,000 -0.50 $500 100-40-54600-330 General FundSenior Center Conferences and Training $500 $500 $500 $484 $500 0.00 $500 100-40-54600-340 General FundSenior Center Operating Supplies $1,000 $2,500 $2,500 $2,721 $2,500 0.00 $2,500 100-40-54600-360 General FundSenior Center Other Repairs & Maintenance $8,030 $2,000 $2,000 $1,985 $2,000 -0.25 $1,500 100-40-54600-390 General FundSenior Center Miscellaneous $0 $0 $0 $0 $0 0.00 $0 100-40-54600-501 General FundSenior Center SOCIAL SECURITY $1,981 $1,716 $1,768 $2,018 $1,937 0.93 $3,748 100-40-54600-502 General FundSenior Center MEDICARE SS $463 $401 $413 $472 $453 0.94 $877 100-40-54600-510 General FundSenior Center Insurance Premiums $1,822 $2,120 $2,120 $2,120 $1,845 2.08 $5,674 100-40-54600-650 General FundSenior Center WRF 600 $1,047 $784 $813 $633 $858 2.43 $2,940 SENIOR CENTER TOTAL $67,333 $65,498 $68,303 0.66 $113,185 SENIOR CENTER TRANSPORTATION DELETE 100-40-54610-110 General FundSenior Center Transportation Salaries $5,514 $11,360 $11,703 $8,542 $11,919 -1.00 $0 100-40-54610-120 General FundSenior Center Transportation Wages $21,432 $20,262 $20,872 $16,346 $20,357 -1.00 $0 100-40-54610-130 General FundSenior Center Transportation Health & Life Insurance $1,978 $4,080 $7,504 $3,123 $5,769 -1.00 $0 100-40-54610-330 General FundSenior Center Transportation Conferences and Training $200 $0 $0 $0 $0 0.00 $0 100-40-54610-350 General FundSenior Center Transportation Vehicle Maint & Parts $8,000 $6,000 $6,000 $1,228 $6,000 -1.00 $0 100-40-54610-390 General FundSenior Center Transportation Miscellaneous $625 $500 $500 $25 $250 -1.00 $0 100-40-54610-501 General FundSenior Center Transportation SOCIAL SECURITY $1,671 $1,961 $2,020 $1,409 $2,001 -1.00 $0 100-40-54610-502 General FundSenior Center Transportation MEDICARE SS $391 $459 $472 $329 $468 -1.00 $0 100-40-54610-510 General FundSenior Center Transportation Insurance Premiums $2,430 $2,930 $2,930 $1,150 $2,550 -1.00 $0 100-40-54610-650 General FundSenior Center Transportation WRF 600 $360 $784 $813 $493 $858 -1.00 $0 SENIOR CENTER TRANSPORTA TOTAL $52,814 $32,645 $50,172 -1.00 $0 SENIOR CENTER NUTRITION 100-40-54620-110 General FundSenior Center Nutrition Salaries $5,514 $11,360 $11,703 $8,542 $11,919 -1.00 $0 100-40-54620-120 General FundSenior Center Nutrition Wages $28,717 $28,349 $27,286 $12,730 $20,888 -1.00 $0 100-40-54620-130 General FundSenior Center Nutrition Health & Life Insurance $2,098 $3,960 $7,264 $3,123 $5,769 -1.00 $0 100-40-54620-390 General FundSenior Center Nutrition Miscellaneous $100 $0 $0 -$52 $0 0.00 $0 100-40-54620-501 General FundSenior Center Nutrition SOCIAL SECURITY $2,090 $2,462 $1,983 $1,184 $2,034 -1.00 $0 100-40-54620-502 General FundSenior Center Nutrition MEDICARE SS $490 $576 $464 $277 $476 -1.00 $0 100-40-54620-510 General FundSenior Center Nutrition Insurance Premiums $850 $1,150 $1,150 $1,096 $1,000 -1.00 $0 100-40-54620-650 General FundSenior Center Nutrition WRF 600 $543 $784 $813 $493 $2,362 -1.00 $0 SENIOR CENTER NUTRITION TOTAL $50,663 $27,394 $44,448 -1.00 $0 TOTAL Expenditures $170,810 $125,536 $162,923 -0.31 $113,185 REVENUES 100-40-43792-000 10-43-79001 General Fund Senior Center Nutrition Grant $27,524 $23,832 $24,547 $12,415 $15,000 -1.00 $0 100-40-43793-000 10-43-79002 General Fund Senior Transportation Grant $28,383 $29,807 $29,807 $9,553 $29,807 -1.00 $0 100-40-43794-000 10-43-79003 General Fund Senior Transportation Copays $5,000 $5,000 $4,000 $2,755 $3,000 -1.00 $0 100-40-48220-000 10-48-22502 General Fund Senior Center Rent $500 $200 $200 $625 $425 1.35 $1,000 100-40-48500-000 10-48-50000 General Fund Donations To Senior Center $0 $0 $0 $0 $0 0.00 $0 REVENUES TOTAL $58,554 $25,348 $48,232 -0.98 $1,000 General fund needed 2026 $114,691 General fund needed 2027 $112,185 DRAFT 8 Fire EXPENDITURES Budgeted Actual proposed inc/dec Division Description 2023 2024 2025 2025 2026 2027 FIRE DEPARTMENT FIRE DEPARTMENT 100-22-52200-110 General Fun d Fire Department Salaries $54,987 $52,791 $52,791 $31,870 $46,689 0.03 $48,062 100-22-52200-115 General Fund Fire Department Staff Meetings $21,600 $21,600 $21,600 $21,058 $27,000 0.00 $27,000 100-22-52200-118 General Fun d Fire Department Fire Wages $42,102 $43,371 $41,000 $41,000 $44,663 0.12 $50,182 100-22-52200-127 General Fund Fire Department Week-end Officer Call $3,120 $3,120 $3,120 $3,120 $3,120 0.00 $3,120 100-22-52200-130 General Fund Fire Department Health & Life Insurance $14,162 $11,923 $14,950 $0 $0 0.00 $0 100-22-52200-133 General Fund Fire Department Other Employee Benefits $482 $691 $725 $0 $0 0.00 $0 100-22-52200-210 General Fund Fire Department Professional Services $16,560 $16,560 $16,560 $21,117 $16,560 0.27 $21,000 100-22-52200-290 General Fund Fire Department Other Contractual Services $3,425 $3,425 $3,425 $4,395 $4,365 0.19 $5,200 100-22-52200-310 General Fund Fire Department Office Supplies $250 $250 $250 $129 $250 0.00 $250 100-22-52200-320 General Fund Fire Department Publication Fees $150 $150 $150 $230 $150 0.00 $150 100-22-52200-321 General Fund Fire Department Dues $1,100 $1,100 $1,100 $720 $1,100 0.09 $1,200 100-22-52200-326 General Fund Fire Department Crime/Fire Prevention $3,000 $3,000 $3,000 $0 $0 0.00 $0 100-22-52200-330 General Fun d Fire Department Conferences and Training $4,000 $4,000 $4,000 $1,416 $4,000 0.00 $4,000 100-22-52200-340 General Fund Fire Department Operating Supplies $6,350 $6,350 $6,350 $5,422 $6,350 0.00 $6,350 100-22-52200-345 General Fund Fire Department Property Services - Vehicles $17,000 $17,000 $17,000 $26,697 $27,000 0.00 $27,000 100-22-52200-380 General Fund Fire Department Equipment & Structures $15,200 $15,200 $15,200 $14,843 $17,750 0.00 $17,750 100-22-52200-390 General Fund Fire Department Miscellaneous $1,925 $1,925 $1,925 $554 $2,000 0.13 $2,250 100-22-52200-501 General Fund Fire Department SOCIAL SECURITY $7,359 $7,301 $7,301 $6,278 $7,531 0.06 $7,959 100-22-52200-502 General Fund Fire Department MEDICARE SS $1,721 $1,708 $1,708 $1,468 $1,761 0.06 $1,861 100-22-52200-510 General Fund Fire Department Insurance Premiums $9,820 $11,820 $10,000 $7,042 $8,700 0.05 $9,152 100-22-52200-650 General Fund Fire Department WRF 600 $1,625 $1,662 $1,662 $84 $0 0.00 $0 100-22-52200-651 General Fun d Fire Department Fire Dept Service Awards $6,000 $8,000 $8,000 $2,422 $9,000 -0.22 $7,000 100-22-52200-700 General Fund Fire Department WRF 700 $0 $0 $0 $0 $0 0.00 $0 100-22-52200-818 General Fund Fire Department Hazmat Equipment/Mtr Exp $0 $0 $0 $0 $0 0.00 $0 100-22-52200-819 General Fund Fire Department Grant Match $6,000 $6,000 $6,000 $3,812 $6,000 0.00 $6,000 FIRE DEPARTMENT TOTAL $237,817 $193,676 $233,989 0.05 $245,486 REVENUES 100-22-43212-000 10-43-21200 General Fund Federal-Fire Grants $0 $0 $0 $0 $0 0.00 $0 100-22-43420-000 10-43-42001 General Fund Fire Insurance from State $13,700 $13,700 $13,700 $18,731 $13,700 0.46 $20,000 100-22-43529-000 10-43-52903 General Fund State DNR Fire Grant $0 $0 $0 $0 $0 0.00 $2,000 100-22-46220-000 10-46-22002 General Fund Fire Fees $1,500 $1,500 $1,500 $16,082 $1,500 2.33 $5,000 100-22-47323-000 10-47-32300 General Fund Fire Protections Services $90,000 $90,000 $90,000 $93,889 $90,000 -0.22 $70,000 100-22-47323-010 10-47-32301 General Fund Fire Ins Tax from Towns $11,000 $10,000 $10,000 $19,597 $10,000 1.00 $20,000 100-22-48500-000 10-48-50002 General Fund Donations to Fire Dept $3,000 $0 $0 $0 0.00 $0 REVENUES TOTAL $115,200 $148,298 $115,200 0.02 $117,000 100-00-48302-000 10-48-30200 General Fund Property Sales-Fire&Ambula $0 $0 $0 $0 $0 DRAFT 9 Emergency Government EXPENDITURES Description 2025 proposed inc/dec Actual 2026 2027 EMERGENCY MANAGEMENT 100-29-52900-110 Salaries $16,856 $0 0 $0 100-29-52900-130 Health & Life Insurance $3,788 $7,119 -1.00 $0 100-29-52900-133 Other Employee Benefits $0 $0 0.00 $0 100-29-52900-220 Utilities $336 $300 0.00 $300 100-29-52900-291 Radar Control $2,100 $6,600 -0.62 $2,500 100-29-52900-292 Terrorism $0 $0 0.00 $0 100-29-52900-293 FEMA Related Costs $0 $0 0.00 $0 100-29-52900-310 Office Supplies $0 $70 0.00 $70 100-29-52900-330 Conferences and Training $0 $250 0.00 $250 100-29-52900-340 Operating Supplies $46 $100 0.00 $100 100-29-52900-345 Property Services - Vehicles $740 $1,430 0.00 $1,430 100-29-52900-380 Equipment & Structures $0 $2,250 0.00 $2,250 100-29-52900-501 SOCIAL SECURITY $589 $0 0.00 $0 100-29-52900-502 MEDICARE SS $138 $0 0.00 $0 100-29-52900-510 Insurance Premiums $2,958 $3,654 0.05 $3,844 100-29-52900-650 WRF 600 $685 $0 0.00 $0 100-29-52900-700 WRF 700 $0 $0 0.00 $0 EMERGENCY MANAGEMENT $28,235 $21,773 -0.51 $10,744 REVENUES 100-29-43790-000 Command Trk Exp Reimb $4,000 $4,000 0.00 $4,000 100-29-48501-000 Donations to Radar $0 $4,000 -1.00 $0 100-29-48500-000 Donations to Emerg Manag e $0 $0 0.00 $0 100-00-47326-000 Health Ins Reimb GL Cnty $0 $7,738 -1.00 $0 REVENUES $4,000 $15,738 -0.75 $4,000 DRAFT 10 Police EXPENDITURES Budgeted Division Description 2023 2024 2025 2025 2026 proposed inc/dec 2027 POLICE DEPARTMENT Actual 100-20-52100-110 General Fun dPolice Department Salaries $784,640 $861,369 $883,893 $914,601 $927,602 0.04 $967,918 100-20-52100-111 General FundPolice Department Part-time Salaries $0 $0 $0 $0 $0 0.00 $0 100-20-52100-112 General FundPolice Department Overtime $58,000 $65,000 $70,000 $27,292 $78,135 0.05 $82,369 100-20-52100-113 General FundPolice Department Firearms Training Officers $2,060 $2,060 $2,060 $1,563 $2,146 0.03 $2,200 100-20-52100-114 General Fun dPolice Department Emergency Response Team T $2,500 $2,500 $2,500 $1,364 $2,500 0.00 $2,500 100-20-52100-116 General Fun dPolice Department VC/DAT/EVOC Training $5,000 $5,000 $5,000 $4,286 $5,000 0.00 $5,000 100-20-52100-117 General FundPolice Department Holiday Benefits $30,000 $30,900 $32,000 $33,625 $36,000 0.03 $37,100 100-20-52100-119 General FundPolice Department Crossing Guard Wages $7,210 $7,210 $7,210 $2,756 $3,567 -0.16 $3,000 100-20-52100-130 General FundPolice Department Health & Life Insurance $126,074 $140,191 $210,563 $192,663 $161,804 0.31 $211,381 100-20-52100-133 General Fun dPolice Department Other Employee Benefits $8,499 $8,983 $11,600 $0 $12,750 0.18 $15,000 100-20-52100-160 General Fun dPolice Department Public Relations $0 $1,000 $1,000 $27 $0 0.00 $0 100-20-52100-170 General FundPolice Department Retiree Payout & Insurance $0 $0 $0 $0 $0 0.00 $0 100-20-52100-184 General FundPolice Department Blood Draws $3,500 $2,500 $2,500 $1,700 $2,500 0.00 $2,500 100-20-52100-190 General FundPolice Department Personnel Services $4,000 $5,000 $5,000 $2,488 $5,000 -0.50 $2,500 100-20-52100-210 General FundPolice Department Professional Services $1,000 $2,000 $2,000 $2,082 $2,000 -0.25 $1,500 100-20-52100-221 General FundPolice Department Phone/Data $1,920 $2,500 $5,000 $1,892 $5,000 -0.60 $2,000 100-20-52100-290 General FundPolice Department Other Contractual Services $3,375 $3,500 $3,500 $4,669 $3,500 -0.14 $3,000 100-20-52100-310 General FundPolice Department Office Supplies $3,000 $3,000 $3,000 $3,520 $3,000 0.00 $3,000 100-20-52100-321 General FundPolice Department Dues $1,000 $1,000 $1,000 $300 $1,000 -0.70 $300 100-20-52100-329 General FundPolice Department Training - DOJ Reimbursable $0 $0 $0 $0 $0 0.00 $0 100-20-52100-330 General Fun dPolice Department Conferences and Training $6,920 $6,000 $6,000 $6,590 $6,000 0.00 $6,000 100-20-52100-340 General Fun dPolice Department Operating Supplies $4,100 $4,300 $4,300 $3,061 $4,300 0.00 $4,300 100-20-52100-344 General Fun dPolice Department Gas, Oil & Other Supplies $20,600 $21,000 $21,000 $22,353 $21,000 0.14 $24,000 100-20-52100-345 General Fun dPolice Department Property Services - Vehicles $9,000 $10,000 $10,000 $10,131 $10,000 0.00 $10,000 100-20-52100-360 General Fun dPolice Department Other Repairs & Maintenance $1,000 $1,000 $1,000 $89 $1,000 -0.50 $500 100-20-52100-380 General Fun dPolice Department Equipment & Structures $8,000 $8,000 $8,000 $7,007 $8,000 0.00 $8,000 100-20-52100-401 General FundPolice Department Computer Maintenance Agree $14,000 $25,000 $25,000 $9,251 $25,000 0.00 $25,000 100-20-52100-501 General Fun dPolice Department SOCIAL SECURITY $57,117 $59,714 $61,639 $57,712 $65,407 0.04 $68,206 100-20-52100-502 General FundPolice Department MEDICARE SS $13,358 $13,965 $14,416 $13,497 $15,296 0.04 $15,951 100-20-52100-510 General FundPolice Department Insurance Premiums $35,234 $41,758 $37,000 $26,055 $32,190 0.05 $33,864 100-20-52100-650 General Fun dPolice Department WRF 600 $3,074 $3,416 $3,600 $8,713 $3,780 0.04 $3,920 100-20-52100-700 General FundPolice Department WRF 700 $113,043 $129,682 $143,485 $102,508 $146,835 0.03 $151,540 POLICE DEPARTMENT TOTAL $1,327,224 $1,467,548 $1,583,266 $1,461,796 $1,590,312 0.06 $1,692,549 POLIICE UNIFORM ALLOWANCE 100-20-52110-195 General FundPolice Uniform Allowance Clothing Allowance $6,100 $6,100 $6,100 $5,628 $6,100 0.00 $6,100 100-20-52110-501 General FundPolice Uniform Allowance SOCIAL SECURITY $250 $250 $250 $225 $378 0.00 $378 100-20-52110-502 General FundPolice Uniform Allowance MEDICARE SS $55 $55 $55 $53 $89 0.00 $89 POLIICE UNIFORM ALLOWANCETOTAL $6,405 $5,906 $6,567 0.00 $6,567 TOTAL Expenditures $1,589,671 $1,467,702 $1,596,879 0.06 $1,699,116 DRAFT 11 REVENUES 100-00-44900-000 10-44-90300 General Fund Parking Permits $1,500 $1,000 $0 $0 $0 0.00 $0 100-00-48301-000 10-48-30100 General Fund Propert y Sales-Law Enforceme $0 $0 $0 $0 $0 0.00 $0 100-20-43211-000 10-43-21100 General Fund DOJ Reimb for Police Training $1,920 $1,920 $1,920 $0 $1,920 0.56 $3,000 100-20-43211-010 10-43-21102 General Fund DOJ Reimb/Police Vests $1,200 $1,200 $1,200 $0 $1,200 0.38 $1,650 100-20-45100-000 10-45-10001 General Fund Circuit Court Fines & Forfeit $2,500 $2,500 $2,500 $490 $2,500 0.00 $2,500 100-20-45110-000 10-45-10002 General Fund Parking Violations $10,000 $10,000 $10,000 $6,128 $8,000 0.00 $8,000 100-20-45130-000 10-45-10008 General Fund Municipal Court Fines & Forf $55,000 $50,000 $50,000 $61,481 $50,000 0.24 $62,000 100-20-46115-000 10-46-12100 General Fund Alarm Connection Fees $0 $0 $0 $0 $0 0.00 $0 100-20-46116-000 10-46-12000 General Fund False Alarm Fees $1,600 $1,000 $1,000 $825 $1,000 -0.10 $900 100-20-46210-000 10-46-21001 General Fund Police Dept Fingerprinting $200 $200 $200 $90 $200 -0.50 $100 100-20-46211-000 10-46-21002 General Fund Police Warrant Processin g Fee $200 $0 $0 -$6 $0 0.00 $0 100-20-46212-000 10-46-21004 General Fund Police Dept Paper Services $500 $500 $500 $93 $300 -0.67 $100 100-20-46213-000 10-46-21005 General Fund Police Dept Witness Fees $50 $50 $0 $6 $0 0.00 $0 100-20-46214-000 10-46-21006 General Fund Police Photocopies $700 $700 $700 $810 $700 0.07 $750 100-20-46215-000 10-46-21101 Resitition Payments $2,000 $1,653 $2,000 -0.20 $1,600 100-20-46290-000 10-46-29000 General Fund School Patrol Services $3,700 $2,000 $2,000 $0 $2,000 -1.00 $0 100-20-47321-000 10-47-32100 General Fund Student Resource Officer SRO $60,000 $60,000 $60,000 $50,318 $60,000 0.00 $60,000 100-20-48500-000 10-48-50001 General Fund Donations to Police Dept $0 $0 $0 $750 $0 0.00 $0 REVENUES TOTAL $132,020 $122,639 $129,820 0.08 $140,600 100-00-48420-000 10-48-42010 General Fund Insurance Recovery PD Equip $0 $0 $0 $0 $0 $0 $0 DRAFT 12 Library EXPENDITURES budgeted actual proposed inc/dec Division Description 2023 2024 2025 2025 2026 2027 LIBRARY 100-50-55110-110 General Fun dLibrary Salaries $230,196 $233,176 $254,808 0.03 $261,749 100-50-55110-130 General FundLibrary Health & Life Insurance $23,485 $15,493 $16,923 1.32 $39,292 100-50-55110-133 General FundLibrary Other Employee Benefits $2,175 $750 $1,500 1.50 $3,750 100-50-55110-160 General FundLibrary Public Relations $1,000 $686 $750 0.00 $750 100-50-55110-210 General Fun dLibrary Professional Services $29,619 $29,620 $29,620 0.01 $29,900 100-50-55110-220 General Fun dLibrary Utilities $20,000 $20,343 $20,000 0.05 $21,000 100-50-55110-221 General FundLibrary Phone/Data $1,600 $959 $1,600 1.13 $3,400 100-50-55110-240 General FundLibrary Repairs & Maintenance $6,000 $6,416 $5,000 0.00 $5,000 100-50-55110-290 General FundLibrary Other Contractual Services $25,000 $25,867 $20,000 0.00 $20,000 100-50-55110-310 General FundLibrary Office Supplies $6,200 $5,803 $5,200 0.00 $5,200 100-50-55110-320 General FundLibrary Publication Fees $300 $0 $300 0.00 $300 100-50-55110-321 General FundLibrary Dues $700 $555 $700 0.00 $700 100-50-55110-330 General FundLibrary Conferences and Training $1,500 $1,377 $1,500 0.00 $1,500 100-50-55110-340 General FundLibrary Operating Supplies $43,000 $47,086 $43,000 0.00 $43,000 100-50-55110-380 General FundLibrary Equipment & Structures $0 $0 $0 0.00 $0 100-50-55110-501 General FundLibrary SOCIAL SECURITY $14,768 $14,650 $15,798 0.03 $16,228 100-50-55110-502 General FundLibrary MEDICARE SS $3,454 $3,426 $3,695 0.03 $3,795 100-50-55110-510 General FundLibrary Insurance Premiums $11,000 $7,746 $9,570 0.05 $10,068 100-50-55110-650 General FundLibrary WRF 600 $12,181 $9,434 $13,699 0.03 $14,176 LIBRARY TOTAL $432,178 $423,386 $443,663 0.08 $479,808 REVENUES 100-50-43790-000 10-43-79006 General Fund Library Aid from Counties $120,022 $113,981 $122,474 $122,474 $120,898 0.00 $121,331 100-50-46710-000 10-46-71000 General Fund Library Fines $5,000 $3,500 $3,000 $3,020 $3,000 -0.17 $2,500 100-50-48210-000 10-48-22501 General Fund Library Rent $6,700 $7,000 $7,000 $7,000 $7,000 0.00 $7,000 REVENUES TOTAL $132,474 $132,494 $130,898 0.00 $130,831 DRAFT 13 City Administrator/City Clerk/Elections EXPENDITURES proposed inc/dec Division Description 2026 2027 ADMINISTRATOR 100-10-51415-110 General FundCity Administrator Salaries $113,800 -0.07 $106,070 100-10-51415-130 General Fun dCity Administrator Health & Life Insurance $21,618 0.12 $24,232 100-10-51415-133 General Fun dCity Administrator Other Employee Benefits $1,500 0.00 $1,500 100-10-51415-210 Professional Services $0 0.00 $0 100-10-51415-320 General Fun dCity Administrator Publication Fees $0 0.00 $0 100-10-51415-321 General FundCity Administrator Dues $500 0.00 $500 100-10-51415-330 General FundCity Administrator Conferences and Training $1,500 0.00 $1,500 100-10-51415-340 General FundCity Administrator Operating Supplies $1,000 0.00 $1,000 100-10-51415-501 General FundCity Administrator SOCIAL SECURITY $7,056 -0.07 $6,576 100-10-51415-502 General FundCity Administrator MEDICARE SS $1,650 -0.07 $1,538 100-10-51415-510 General FundCity Administrator Insurance Premiums $3,045 0.05 $3,205 100-10-51415-650 General FundCity Administrator WRF 600 $8,194 -0.06 $7,690 ADMINISTRATOR TOTAL $159,863 -0.04 $153,811 CITY CLERK 100-12-51420-110 General FundCity Clerk Salaries $100,832 0.08 $109,220 100-12-51420-112 General Fun dCity Clerk Overtime $5,735 0.03 $5,907 100-12-51420-130 General Fun dCity Clerk Health & Life Insurance $33,028 0.15 $38,084 100-12-51420-133 General Fun dCity Clerk Other Employee Benefits $3,000 0.00 $3,000 100-12-51420-210 General Fun dCity Clerk Professional Services $4,000 0.00 $4,000 100-12-51420-240 General FundCity Clerk Repairs & Maintenance $0 0.00 $0 100-12-51420-320 General FundCity Clerk Publication Fees $12,500 0.00 $12,500 100-12-51420-321 General FundCity Clerk Dues $450 0.00 $450 100-12-51420-330 General FundCity Clerk Conferences and Training $1,400 0.00 $1,400 100-12-51420-340 General Fun dCity Clerk Operating Supplies $2,000 0.00 $2,000 100-12-51420-401 General FundCity Clerk Computer Maintenance Agree m $10,000 0.50 $15,000 100-12-51420-501 General Fun dCity Clerk SOCIAL SECURITY $6,607 0.08 $7,138 100-12-51420-502 General Fun dCity Clerk MEDICARE SS $1,545 0.08 $1,669 100-12-51420-510 General Fun dCity Clerk Insurance Premiums $4,350 0.05 $4,575 100-12-51420-650 General FundCity Clerk WRF 600 $7,673 0.09 $8,347 CITY CLERK TOTAL $193,120 0.10 $213,290 DRAFT 14 ELECTIONS 100-12-51440-120 General Fun dElections Wages $11,788 -0.34 $7,805 100-12-51440-240 General Fun dElections Repairs & Maintenance $2,000 -0.70 $600 100-12-51440-320 General FundElections Publication Fees $2,000 -0.50 $1,000 100-12-51440-340 General FundElections Operating Supplies $6,000 -0.83 $1,000 100-12-51440-342 General FundElections POSTAGE $1,000 2.00 $3,000 ELECTIONS TOTAL $22,788 -0.41 $13,405 TOTAL Expenditures $375,771 0.01 $380,506 100-12-44100-000 10-44-11001 General Fund Liquor & Malt Beverage Licens e $9,000 -0.06 $8,500 100-12-44110-000 10-44-11002 General Fund Operators License - Bartender $1,000 2.40 $3,400 100-12-44113-000 10-44-11005 General Fund Amusement Device License $900 0.11 $1,000 100-12-44120-000 10-44-11006 General Fund Cigarette License $250 -0.20 $200 100-12-44130-000 10-44-11010 General Fund Cable TV Franchise Fee $24,000 0.00 $24,000 100-12-44200-000 10-44-20001 General Fund Non-Business Licenses $500 -1.00 $0 Other Accounts Due County $0 0.00 $0 100-00-45120-000 10-45-10005 General Fund Dog License Late Charge $250 0.00 $250 TOTAL Revenues $35,900 -0.18 $29,465 DRAFT 15 Economic Development EXPENDITURES Division Description Budget 2025 proposed inc/dec 2023 2024 2025 Actual 2026 2027 PUBLIC HOUSING 100-60-56500-110 General Fund Public Housing Salaries $5,302 -$4,000 $5,195 -1.00 $0 100-60-56500-112 General Fund Public Housing Overtime $0 $0 $0 0.00 $0 100-60-56500-130 General Fund Public Housing Health & Life Insurance $2,857 $0 $2,123 -1.00 $0 100-60-56500-133 General Fund Public Housing Other Employee Benefits $0 $0 $0 0.00 $0 100-60-56500-501 General Fund Public Housing SOCIAL SECURITY $329 $0 $322 -1.00 $0 100-60-56500-502 General Fund Public Housing MEDICARE SS $77 $0 $75 -1.00 $0 100-60-56500-510 General Fund Public Housing Insurance Premiums $285 $285 $250 0.05 $262 100-60-56500-650 General Fund Public Housing WRF 600 $369 $0 $374 -1.00 $0 PUBLIC HOUSING TOTAL $9,219 -$3,715 $8,339 -0.97 $262 ASSESSMENT 100-10-51530-110 General Fund Assessment Salaries $2,717 $2,789 $2,864 $2,662 $2,941 -0.90 $300 100-10-51530-130 General Fund Assessment Health & Life Insurance $366 $0 $454 $359 $356 -1.00 $0 100-10-51530-133 General Fund Assessment Other Employee Benefits $33 $0 $0 $0 $0 0.00 $0 100-10-51530-210 General Fund Assessment Professional Services $25,000 $25,000 $25,000 $26,477 $25,000 0.00 $25,000 100-10-51530-240 General Fund Assessment Repairs & Maintenance $0 $0 $0 $0 $0 0.00 $0 100-10-51530-320 General Fund Assessment Publication Fees $500 $600 $600 $457 $500 0.00 $500 100-10-51530-330 General Fund Assessment Conferences and Training $200 $0 $0 $0 $200 -1.00 $0 100-10-51530-340 General Fund Assessment Operating Supplies $500 $200 $200 $0 $200 0.00 $200 100-10-51530-501 General Fund Assessment SOCIAL SECURITY $168 $173 $178 $158 $182 -0.90 $19 100-10-51530-502 General Fund Assessment MEDICARE SS $39 $40 $42 $37 $43 -0.91 $4 100-10-51530-510 General Fund Assessment Insurance Premiums $1,276 $2,100 $2,100 $0 $1,827 0.05 $1,920 100-10-51530-650 General Fund Assessment WRF 600 $157 $172 $178 $178 $190 -1.00 $0 ASSESSMENT TOTAL $31,616 $30,328 $31,439 -0.11 $27,943 URBAN DEVELOPMENT 100-60-56600-836 General Fund Urban Development Raze & R Raze Orders $0 $0 $0 0.00 $0 URBAN DEVELOPMENT TOTAL $0 $0 $0 0.00 $0 ECONOMIC DEVELOPMENT 100-60-56700-110 General Fund Economic Development Salaries $38,467 $43,926 $39,608 -1.00 $0 100-60-56700-130 General Fund Economic Development Health & Life Insurance $7,005 $5,386 $5,534 -1.00 $0 100-60-56700-133 General Fund Economic Development Other Employee Benefits $725 $0 $750 -1.00 $0 100-60-56700-210 General Fund Economic Development Professional Services $3,000 $106,303 $3,300 0.00 $3,300 100-60-56700-290 General Fund Economic Development Other Contractual Services $1,000 $0 $0 0.00 $0 100-60-56700-310 General Fund Economic Development Office Supplies $500 $165 $500 -0.50 $250 100-60-56700-321 General Fund Economic Development Dues $1,000 $925 $100 0.00 $100 100-60-56700-322 General Fund Economic Development Community Mktg/Promotion $2,500 $1,000 $1,000 0.00 $1,000 100-60-56700-330 General Fund Economic Development Conferences and Training $1,500 $1,041 $1,000 0.00 $1,000 100-60-56700-351 General Fund Economic Development Room Tax Expense $6,000 $13,800 $6,000 0.00 $6,000 DRAFT 16 100-60-56700-355 General Fund Economic Development Grants to Businesses $0 $0 $0 0.00 $0 100-60-56700-501 General Fund Economic Development SOCIAL SECURITY $2,385 $2,373 $2,456 -1.00 $0 100-60-56700-502 General Fund Economic Development MEDICARE SS $558 $555 $574 -1.00 $0 100-60-56700-510 General Fund Economic Development Insurance Premiums $2,250 $2,979 $1,960 0.05 $2,060 100-60-56700-650 General Fund Economic Development WRF 600 $2,673 $2,672 $2,852 -1.00 $0 100-60-56700-838 General Fund Economic Development Housing Rebate Incentive $5,000 $5,000 $0 0.00 $0 ECONOMIC DEVELOPMENT TOTAL $74,563 $186,124 $65,634 -0.79 $13,710 LAND USE PLANNING 100-60-56300-210 General Fund Land Use Planning Professional Services $30,000 $21,400 $0 0.00 $0 100-60-56300-330 General Fund Land Use Planning Conferences and Training $500 $0 $0 0.00 $0 100-60-56300-340 General Fund Land Use Planning Operating Supplies $1,000 $0 $700 0.00 $700 100-60-56300-390 General Fund Land Use Planning Miscellaneous $0 $0 $0 0.00 $0 LAND USE PLANNING TOTAL $31,500 $21,400 $700 0.00 $700 ZONING 100-60-56400-110 General Fund Zoning Salaries $10,258 $10,647 $10,562 -1.00 $0 100-60-56400-130 General Fund Zoning Health & Life Insurance $1,816 $2,249 $1,424 -1.00 $0 100-60-56400-133 General Fund Zoning Other Employee Benefits $0 $0 $0 0.00 $0 100-60-56400-320 General Fund Zoning Publication Fees $3,000 $0 $2,000 1.00 $4,000 100-60-56400-501 General Fund Zoning SOCIAL SECURITY $636 $746 $655 -1.00 $0 100-60-56400-502 General Fund Zoning MEDICARE SS $149 $148 $153 -1.00 $0 100-60-56400-650 General Fund Zoning WRF 600 $713 $713 $760 -1.00 $0 ZONING TOTAL $16,572 $14,502 $15,554 -0.74 $4,000 TOTAL Expenditures $163,470 $248,638 $121,666 -0.62 $46,615 REVENUES 100-00-41210-000 10-41-21000 General Fund Room Tax $6,000 $10,000 $11,500 $12,087 $8,000 $10,000 100-00-43691-000 10-43-69001 General Fund Payback from WDF $4,392 $4,392 $8,934 $0 $0 100-00-44300-000 10-44-30002 General Fund Building Insp Issued Permits $35,000 $30,000 $30,000 $73,044 $30,000 $70,000 100-60-44400-000 10-46-40000 General Fund Zoning Permits/Fees $2,000 $2,000 $2,000 $0 $1,000 $1,000 100-60-46840-000 10-46-84000 General Fund Raze Order Reimbursement s $0 $0 $0 $0 $0 $0 REVENUES TOTAL $52,434 $85,131 $39,000 $81,000 100-00-43271-000 10-43-27100 General Fund Federal Housing/Econ Dev C $0 $0 $0 $0 $0 $0 100-12-44111-000 10-44-11003 General Fund Business or Occupation Lice n $0 $0 $0 $0 $0 $0 100-00-44310-000 10-44-30003 General Fund Misc Inspection Permits $0 $0 $0 $0 $0 $0 TOTAL Revenues $52,434 $85,131 $39,000 $81,000 DRAFT 17 BCDC EXPENDITURES Actual proposed inc/dec Division Description 2025 2026 2027 BERLIN COMMUNITY DEVELOPMENT CORPORATION 100-60-56710-110 General Fun dBCDC Salaries $24,370 $25,002 0.03 $25,752 100-60-56710-390 General FundBCDC Miscellaneous -$415 $1,000 0.00 $1,000 100-60-56710-501 General FundBCDC SOCIAL SECURITY $1,504 $1,550 0.03 $1,597 100-60-56710-502 General FundBCDC MEDICARE SS $352 $363 0.03 $373 BERLIN COMMUNITY DEVELOPMENT CORPOTOTAL $25,811 $27,915 0.03 $28,722 REVENUES 100-00-48900-030 10-48-90003 General Fund BCDC Position Reimbursem $27,282 $26,131 0.06 $27,722 DRAFT 18 Council, Commission & Committees/Mayor EXPENDITURES proposed inc/dec Division Description 2026 2027 COUNCIL COMMISSIONS & COMMITTEES 100-10-51100-110 General Fun dCouncil, Commissions, and Committees Salaries $18,000 0.00 $18,000 100-10-51100-321 General Fun dCouncil, Commissions, and Committees Dues $1,905 0.00 $1,905 100-10-51100-330 General FundCouncil, Commissions, and Committees Conferences and Training $250 0.00 $250 100-10-51100-340 General FundCouncil, Commissions, and Committees Operating Supplies $200 0.00 $200 100-10-51100-390 General FundCouncil, Commissions, and Committees Miscellaneous $1,000 0.00 $1,000 100-10-51100-501 General FundCouncil, Commissions, and Committees SOCIAL SECURITY $1,116 0.00 $1,116 100-10-51100-502 General Fun dCouncil, Commissions, and Committees MEDICARE SS $261 0.00 $261 100-10-51100-510 General Fun dCouncil, Commissions, and Committees Insurance Premiums $566 0.05 $595 100-10-51100-650 General FundCouncil, Commissions, and Committees WRF 600 $0 0.00 $0 100-10-51100-790 General FundCouncil, Commissions, and Committees Grants & Contributions $0 0.00 $0 COUNCIL COMMISSIONS & COMMITTEES TOTAL 23,298$ 0.00 23,327$ MAYOR 100-10-51410-110 General FundMayor Salaries $6,000 0.00 $6,000 100-10-51410-160 General Fun dMayor Public Relations $100 0.00 $100 100-10-51410-330 General FundMayor Conferences and Training $0 0.00 $0 100-10-51410-340 General FundMayor Operating Supplies $50 0.00 $50 100-10-51410-501 General FundMayor SOCIAL SECURITY $372 0.00 $372 100-10-51410-502 General Fun dMayor MEDICARE SS $87 0.00 $87 100-10-51410-510 General FundMayor Insurance Premiums $305 0.05 $320 MAYOR TOTAL 6,914$ 0.00 6,929$ TOTAL Expenditures $30,212 0.00 $30,256 DRAFT 19 EXPENDITURES Actual proposed inc/dec Division Description 2025 2026 2027 EMPLOYEE BENEFITS 100-00-51400-139 General Fun dEmployee Benefits Imputed Life Insurance $0 $0 0.00 $0 100-00-51400-142 General Fun dEmployee Benefits Employee Assistance $1,985 $1,500 0.27 $1,900 100-00-51400-170 General Fun dEmployee Benefits Retiree Payout & Insurance $23,732 $30,000 0.17 $35,000 100-00-51400-210 General Fun dEmployee Benefits Professional Services $0 $0 0.00 $0 EMPLOYEE BENEFITS TOTAL $25,717 $31,500 0.17 $36,900 CENTRAL DUPLICATING 100-12-51450-210 General Fun dCentral Duplicating Professional Services $5,249 $500 3.00 $2,000 100-12-51450-221 General Fun dCentral Duplicating Phone/Data $14,724 $16,000 0.00 $16,000 100-12-51450-340 General Fun dCentral Duplicating Operating Supplies $6,737 $7,000 0.00 $7,000 100-12-51450-342 General Fun dCentral Duplicating POSTAGE -$341 $6,000 0.00 $6,000 100-12-51450-400 General Fun dCentral Duplicating Computer Software & Hardware $36,228 $8,500 0.76 $15,000 100-12-51450-401 General Fun dCentral Duplicating Computer Maintenance Agreement $13,960 $13,500 0.48 $20,000 100-12-51450-860 General Fun dCentral Duplicating Capital Equipment $0 $10,000 -1.00 $0 CENTRAL DUPLICATING TOTAL $76,556 $61,500 0.07 $66,000 ILLEGAL TAXES & FUNDS 100-10-51910-390 General Fun dIllegal Taxes & Refunds Miscellaneous $0 $0 0.00 $0 ILLEGAL TAXES & FUNDS TOTAL $0 $0 0.00 $0 CONTINGENCY 100-00-59900-390 General Fun dContingency Fund Miscellaneous $15,279 $50,000 0.00 $50,000 CONTINGENCY TOTAL $15,279 $50,000 0.00 $50,000 HYDRANT RENTAL 100-10-52232-220 General Fun dHydrant Rental Utilities $93,345 $0 0.00 $0 HYDRANT RENTAL TOTAL $93,345 $0 0.00 $0 TAXI 100-10-53520-390 General Fun dTaxi Miscellaneous $305,001 $276,000 0.05 $289,087 TAXI TOTAL $305,001 $276,000 0.05 $289,087 Employee Benefits/Central Duplicating/Licenses & Permits/Illegal Taxes & Refunds/Other General Government/Hydrant Rental/Parking Regulations/Taxi Grant Expenses/Historical Society/Fireworks/Media Outreach/Cable TV/Debt Service/Transfer to Other Funds/Contingency DRAFT 20 HISTORICAL SOCIETY MUSEUM 100-10-55120-790 General Fun dHistorical Society Museum Grants & Contributions $0 $2,000 0.00 $2,000 HISTORICAL SOCIETY MUSEUMTOTAL $0 $2,000 0.00 $2,000 FIREWORKS 100-10-55310-390 General Fun dFireworks Miscellaneous $10,000 $10,250 0.00 $10,250 FIREWORKS TOTAL $10,000 $10,250 0.00 $10,250 MEDIA OUTREACH/CABLE TV 100-54-55320-210 General Fun dMedia Outreach Program Professional Services $0 $0 0.00 $0 MEDIA OUTREACH/CABLE TV TOTAL $0 $0 0.00 $0 DEBT SERVICE 100-00-58290-390 General Fun dInterest Expense Miscellaneous $0 $0 0.00 $0 DEBT SERVICE TOTAL $0 $0 0.00 $0 TRANSFER TO OTHER FUNDS 100-00-59240-395 General Fun dTransfer to Other Funds Transfer to Fund 15 $0 $0 INC $40,000 0 100-00-59200-396 General Fun dTransfer to Other Funds Transfer to TID $0 $0 0.00 $0 0 100-00-59230-600 General Fun dTransfer to Other Funds Principle $0 $871,507 0.31 $1,141,025 0 1141025 TRANSFER TO OTHER FUNDS TOTAL $0 $871,507 0.36 $1,181,025 TOTAL Expenditures $525,898 $1,302,757 0.26 $1,635,262 REVENUES 100-00-41110-000 10-41-11000 General Fund General Property Taxes $2,433,989 #DIV/0! 100-00-41111-000 10-41-11100 General Fund Omitted Property Taxes $0 $0 0.00 $0 100-00-41140-000 10-41-14000 General Fund Mobile Home Parking Permit Fee $12,087 $0 0.00 $0 100-00-41320-000 10-41-32200 General Fund In Lieu of Taxes Pmnts $410 $0 0.00 $0 100-00-41800-000 10-41-80000 General Fund Interest on Taxes $0 $0 0.00 $0 100-00-41900-000 10-41-90004 General Fund Other Taxes-Refund/Chgbacks $0 $0 0.00 $0 100-00-42100-000 10-42-10000 General Fund SA-Water Mains & Laterals $0 $0 0.00 $0 100-00-42200-000 10-42-20000 General Fund SA-Sanitary Sewers & Laterals $0 $0 0.00 $0 100-00-43227-000 10-43-22700 General Fund Federal Taxi Grant $18,071 $80,000 0.50 $120,000 100-00-43300-000 10-43-30001 General Fund Other Federal Grants $0 $0 0.00 $0 100-00-43410-000 10-43-41000 General Fund Shared Revenue from State $1,109,516 $2,183,763 0.02 $2,229,621 100-00-43411-000 10-43-41001 General Fund Shared Revenue: Utility Aid $40,802 $39,170 0.03 $40,391 100-00-43412-000 10-43-41010 General Fund Shared Revenue: Personal Propert y $42,697 $42,697 -0.13 $37,261 100-00-43413-000 10-43-41500 General Fund Shared Revenue: Exp Restraint Rev e $19,175 $34,512 0.00 $34,587 100-00-43415-000 10-43-43000 General Fund Shared Revenue: Exempt Comp. Aid $16,585 $14,671 0.13 $16,584 100-00-43537-000 10-43-53700 General Fund State Taxi Grant $101,317 $15,000 1.00 $30,000 DRAFT 21 100-00-43610-000 10-43-61000 General Fund State Aid for Municipal Serv -$630 $1,700 0.00 $1,700 100-00-43620-000 10-43-62000 General Fund DNR Aid in Lieu of Taxes $0 $410 0.00 $410 100-00-43690-000 10-43-69000 General Fund Other State Aid $0 $0 0.00 $0 100-00-43414-000 10-43-69005 General Fund Shared Revenue: Video Serv. Prov F $13,644 $13,644 0.00 $13,644 100-00-43790-000 10-43-79005 General Fund Other Local Government Grants $500 $0 0.00 $0 100-00-46100-000 10-46-10006 General Fund General Government $2,843 $4,000 -0.25 $3,000 100-12-46110-000 10-46-11008 General Fund License Publication Fees $47 $0 0.00 $0 100-00-47401-000 10-47-40001 General Fund Charge to Util - Admin Service $85,163 $0 0.00 $120,000 100-00-47402-000 10-47-40002 General Fund Charg to Util - Rent $0 $9,000 0.11 $10,000 100-00-47403-000 10-47-40003 General Fund Copying Charges to Depts $0 $0 0.00 $0 100-00-48110-000 10-48-11007 General Fund Interest on Temp Investments $95,112 $45,000 1.22 $100,000 100-00-48111-000 10-48-11013 General Fund Interest on Advances $0 $0 0.00 $0 100-00-48130-000 10-48-13001 General Fund Interest on Special Assessment $0 $0 0.00 $0 100-00-48131-000 10-48-13002 General Fund Interest on Special Charges $0 $0 0.00 $0 100-00-48200-000 10-48-22500 General Fund Land Rent $11,082 $6,000 0.00 $6,000 100-00-48309-000 10-48-30910 General Fund Property Sales/LoanRepayment $0 $0 0.00 $0 100-00-48440-000 10-48-44010 General Fund Insurance Recovery Oth Eq/Prop $0 $0 0.00 $0 100-00-48500-000 10-48-50013 General Fund Donation to Fireworks $0 $0 0.00 $0 100-00-48901-000 10-48-90001 General Fund Health Ins from Employees $0 $0 0.00 $0 100-00-48900-000 10-48-90006 General Fund Other Income $2,086,635 $0 0.00 $5,000 100-00-49100-000 10-49-10010 General Fund Proceeds from Borrowing $0 $0 0.00 $0 100-00-49110-000 10-49-10012 General Fund Bond Premium $0 $0 0.00 $0 100-00-49200-000 10-49-20010 General Fund Transfer from Capital Fund $0 $0 0.00 $0 100-00-49201-000 10-49-20015 General Fund Transfer from Internal Service Fund $0 $0 0.00 $0 100-00-49202-000 10-49-21300 General Fund Transfer from Utility Fund $277,387 $190,000 0.00 $190,000 TOTAL Revenues $6,366,431 $2,679,567 0.10 $2,958,198 DRAFT 22 EXPENDITURES Budgeted proposed inc/dec Division Description 2023 2024 2025 2025 2026 2027 CITY ATTORNEY Actual 100-10-51300-110 General Fund City Attorney Professional Services $101,112 $103,810 $104,817 $205,107 $85,000 -0.12 $75,000 CITY ATTORNEY TOTAL $104,817 $205,107 $85,000 -0.12 $75,000 SPECIAL LEGAL COUNSEL . 100-10-51310-210 General Fund Special Legal Counsel & MunicProfessional Services $6,000 $8,000 $3,000 $92,308 $123,000 -0.39 $75,000 SPECIAL LEGAL COUNSEL TOTAL $3,000 $92,308 $123,000 -0.39 $75,000 INDEPENDENT AUDIT 100-10-51510-210 General Fund Independent Auditing Professional Services $22,070 $23,175 $25,000 $28,798 $36,000 0.15 $41,550 100-10-51510-211 General Fund Independent Auditing Additional Audit Charges $3,190 $3,250 $3,500 $17,433 $3,000 2.33 $10,000 INDEPENDENT AUDIT TOTAL $28,500 $46,231 $39,000 0.32 $51,550 PROPERTY & LIABILITY INSURANCE 100-10-51938-510 General Fund Property & Liability Insurance Insurance Premiums $0 $133,315 $0 0.00 $0 PROPERTY & LIABILITY INSURA TOTAL $0 $133,315 $0 0.00 $0 SEALER OF WEIGHTS & MEASURES 100-10-52400-210 General Fund Sealer of Weights & Measure s Professional Services $5,842 $6,000 $6,900 $6,900 $6,900 0.00 $6,900 SEALER OF WEIGHTS & MEASURTOTAL $6,900 $6,900 $6,900 0.00 $6,900 BUILDING INSPECTION/CODE ENFORCEMENT 100-10-52420-210 General Fund Building Insp/Code Enforcem e Professional Services $25,000 $22,000 $22,000 $66,567 $30,000 0.50 $45,000 BUILDING INSPECTION/CODE ENFORCEMENTTOTAL $22,000 $66,567 $30,000 0.50 $45,000 ANIMAL POUND FEES 100-20-45115-000 Animal Pound Fees $0 $0 $0 0.00 $0 $0 $0 $0 0.00 $0 ZONING ADMINISTRATION SERVICES Zoning Administration Contract $0 INC/NEW $75,000 $0 INC/NEW $75,000 TOTAL Expenditures $165,217 $550,428 $283,900 0.16 $328,450 100-00-44320-000 10-44-30004 General Fund Weights & Measures Permits $5,842 $5,842 $6,000 $7,802 $6,000 0.00 $6,000 100-20-45115-000 10-45-10004 General Fund Animal Pound Fees $250 $0 $0 $0 $0 0.00 $0 TOTAL Revenues $6,000 $7,802 $6,000 0.00 $6,000 City Attorney/Special Legal Council/Independent Auditing/Property & Liability Insurance/Sealer of Weights and Measures/Building Inspection/Animal Pound/GIS Arial Photos DRAFT 23 AMBULANCE EXPENDITURES 2026 2027 not on levy Description Budgeted Actual Assumed 2025 Actual 2025 Budgeted PROPOSED 2024 2024 increase to 2024 600-00-52300-110 Salaries $803,984 $1,531,796 1531800 $1,127,556 1655962 $1,705,641 600-00-52300-112 Overtime $578,278 $0 0 $502,288 0 600-00-52300-120 Wages $50,000 $13,264 15039.49558 $15,934 15490.68045 $15,955 600-00-52300-130 Health & Life Insurance $235,566 $203,858 203900 $182,499 $178,532 $205,133 600-00-52300-133 Other Employee Benefits $12,438 $1,250 1300 $0 $13,188 $13,188 600-00-52300-160 Public Relations $2,000 $2,863 2900 $907 $2,000 $1,500 600-00-52300-190 Personnel Services $40,000 $6,002 7705.278211 $16,961 $30,000 $30,900 600-00-52300-210 Professional Services $0 $60 0 $1,238 $0 $1,500 600-00-52300-220 Utilities $15,000 $5,185 5200 $6,177 $10,000 $10,000 600-00-52300-221 Phone/Data $12,000 $10,333 10300 $10,098 $12,000 $12,000 600-00-52300-240 Repairs & Maintenance $0 $0 0 $0 $0 $0 600-00-52300-290 Other Contractual Services $70,000 $107,172 107200 $39,331 $70,000 $70,000 600-00-52300-310 Office Supplies $3,500 $1,928 8674.544982 $4,246 $3,500 $3,500 600-00-52300-330 Conferences and Training $8,000 $6,804 11671.08684 $9,846 $13,000 $13,000 600-00-52300-340 Operating Supplies $45,000 $43,279 43300 $56,893 $55,000 $56,650 600-00-52300-342 POSTAGE $500 $178 0 $506 $500 $500 600-00-52300-343 Equipment Maintenance $8,000 $244 1174.804992 $2,336 $8,000 $8,000 600-00-52300-344 Gas, Oil & Other Supplies $35,000 $19,925 20000 $17,162 $0 $0 600-00-52300-345 Property Services - Vehicles $45,000 $51,855 51900 $79,511 $80,000 $80,000 600-00-52300-380 Equipment & Structures $55,000 $40,967 51139.10556 -$49,297 $55,000 $65,000 600-00-52300-391 Uniforms $5,000 $4,917 4900 $5,350 $5,000 $8,500 600-00-52300-501 SOCIAL SECURITY $88,800 $91,360 91400 $96,453 99742 $102,734 600-00-52300-502 MEDICARE SS $20,768 $21,392 21400 $22,673 $23,233.76 $23,931 600-00-52300-510 Insurance Premiums $51,975 $0 0 $36,601 45220 $47,570 600-00-52300-530 Lease Payment & Rent $0 $11,700 14040.56162 $11,700 24000 $24,000 600-00-52300-650 WRF 600 $95,231 $98,804 98800 $104,397 247764 $255,197 AMBULANCE $2,281,040 $2,275,138 $2,303,745 $2,301,365 $2,647,132.44 $2,754,399 REVENUES 600-00-46230-000 Ambulance Fees $940,932 $502,145 $595,878 $550,000 $550,000 600-00-47324-000 Ambulance Service to Towns $0 $600 $62,600 $600 $600 600-00-47324-010 Ambulance Service to County $1,302,509 $1,800,000 $1,341,829 $2,096,432.44 $2,203,799 600-00-48500-000 Donations to Ambulance $0 1000 $2,100 $100 $0 REVENUES $2,243,441 $2,303,745 $2,002,407 $2,647,132.44 $2,754,399 Budget has been approved by Green Lake County This budget IS NOT part of the LEVY DRAFT 24