2026-03 Resolution to Amend 2025 Budget_Executed

RESOLUTION 2026-03 2025 BUDGET AMENDMENT WHEREAS, the Town Board of the Town of Campbell adopted the 2025 Budget in accordance with Wisconsin Statutes $ 65.90(5); and WHEREAS, Wisconsin Statutes $ 65.90(5) authorizes the Town Board to amend the adopted budget by majority vote of the entire membership of the governing body; and WHEREAS, actual revenues and expenditures for 2025 differed from original budget estimates; and WHEREAS, the Town Board has reviewed the 2025 Budget Adjustment Worksheet prepared in consultation with the Town's CPA, titled " 2025 Budget Adjustment - For Approval at 2/19/26 Special Board Meeting," dated February 2026, which is on file in the office of the Town Clerk; NOW' THEREFORE, BE IT RESOLVED that the2025 Town Budget is hereby amended as set forth in the 2025 Budget Adjustment Worksheet referenced above, which is incorporated herein by reference. BE IT FURTHER RESOLVED that the Town Clerk is authorized to make the necessary entries in the Town's financial records to reflect these amendments. Adopted this yof ,by a majority vote of the Town Board of the Town of Campbell. Signature Attest: Date: Passed: q/o ) Posted: 2l tq Iaoa t" Town Clerk/Treasurer) Unaudited February 2026 Final Proposed Acct. Nbr. Short Description 2025 Actual 12/31/2025 2025 Adjusted Budget Budget Adjustment Budget Budget Status 100-00-41110-000-000General Property Taxes 884,177.76 884,178.00 884,178.00 (0.24) 100-00-41111-000-000Debt Service Taxes 561,366.23 561,366.23 561,366.23 - 100-00-41140-000-000Mobile Home Fees 7,332.71 13,000.00 (5,667.29) 7,332.71 - 100-00-41210-000-000Public Accomodation Taxes 25,445.94 20,000.00 5,445.94 25,445.94 - 100-00-41320-000-000Taxes From Tax Exempt Entities 7,197.57 7,000.00 7,000.00 197.57 100-00-41810-000-000Interest & Penalties on Taxes - 250.00 (250.00) - - 100-00-42000-000-000Special Assessments 150.00 250.00 (100.00) 150.00 - 100-00-43300-000-000Federal Grant Payments 14,042.55 - 14,042.55 14,042.55 - 100-00-43410-000-000State Shared Revenues 420,424.84 420,426.08 420,426.08 (1.24) 100-00-43420-000-000Fire Insurance Taxes 20,763.70 18,000.00 2,763.70 20,763.70 - 100-00-43440-000-000Recycling Grant 10,629.00 10,800.00 10,800.00 (171.00) 100-00-43521-000-000State Police Training 1,600.00 1,920.00 1,920.00 (320.00) 100-00-43530-000-000Transportation Aids 158,486.63 158,624.92 158,624.92 (138.29) 100-00-43600-000-000Other State Payments 156,703.23 102,114.08 54,589.15 156,703.23 - 100-00-43610-000-000State Payment for Munic. Svcs 2,740.17 2,224.11 2,224.11 516.06 100-00-43790-000-000Other Gov't-Law Enforcement 5,951.83 2,500.00 3,451.83 5,951.83 - 100-00-44110-000-000Liquor & Malt Licenses 5,310.00 5,300.00 5,300.00 10.00 100-00-44121-000-000Operator/Bartender License 3,893.00 3,000.00 3,000.00 893.00 100-00-44122-000-000Cigarette License 150.00 200.00 200.00 (50.00) 100-00-44123-000-000TV Franchise License 5,095.02 7,000.00 7,000.00 (1,904.98) 100-00-44124-000-000Mobile Home Park License 40.00 114.00 114.00 (74.00) 100-00-44210-000-000Dog License 1,268.00 1,000.00 1,000.00 268.00 100-00-44211-000-000Cat License 4,536.00 5,000.00 5,000.00 (464.00) 100-00-44220-000-000Bicycle License 24.00 15.00 15.00 9.00 100-00-44310-000-000Building Permits 25,505.81 26,000.00 26,000.00 (494.19) 100-00-44315-000-000Board of Adjustment Fees 400.00 1,000.00 1,000.00 (600.00) 100-00-44320-000-000Street Opening Permits 300.00 750.00 750.00 (450.00) 100-00-44330-000-000Park Permits 75.00 150.00 150.00 (75.00) 100-00-44340-000-000Boat Landing Permits 21,315.84 25,000.00 (3,684.16) 21,315.84 - 100-00-45110-000-000Court Penalties & Costs 18,185.41 13,000.00 5,185.41 18,185.41 - 100-00-45130-000-000Parking Fines 2,571.00 4,500.00 (1,929.00) 2,571.00 - 100-00-46111-000-000Photocopy charges 12.25 100.00 100.00 (87.75) 100-00-46112-000-000Publication Fee for Licenses 100.00 100.00 100.00 - 100-00-46113-000-000Sale of Material Supplies 324.50 500.00 500.00 (175.50) 100-00-46210-000-000Police Dept. Accident Reports 76.50 100.00 100.00 (23.50) 100-00-46250-000-000Planning Commission Charges 450.00 600.00 600.00 (150.00) 100-00-46441-000-000Weed Cutting 384.93 100.00 100.00 284.93 100-00-46491-000-000Use of Summit Well 240.00 - - 240.00 100-00-46743-000-000Community Center 4,900.00 5,000.00 5,000.00 (100.00) 100-00-47331-000-000Charges to Local Governments 3,268.56 3,135.00 3,135.00 133.56 100-00-48100-000-000Interest on Investments 53,813.29 75,000.00 (21,186.71) 53,813.29 - 100-00-48210-000-000Rent of Land for Signs 2,200.00 1,800.00 1,800.00 400.00 100-00-48500-000-000Donations & Contributions 11,338.33 5,800.00 5,600.00 11,400.00 (61.67) 100-00-48515-000-000Donations - K-9 Unit 5,418.84 3,000.00 2,500.00 5,500.00 (81.16) 100-00-48516-000-000Donations - Nat'l Night Out - 1,700.00 (1,700.00) - - 100-00-48517-000-000Donations - Plainview - 10,500.00 (10,500.00) - - 100-00-48700-000-000SkipperLiner Income-Principal 30,359.50 30,359.51 30,359.51 (0.01) 100-00-48710-000-000SkipperLiner Income-Interest 1,140.50 1,183.76 1,183.76 (43.26) 100-00-48780-000-000Skipperliner Income-Other 297.84 450.00 450.00 (152.16) 100-00-48910-000-000Miscellaneous Income 7,791.64 500.00 7,291.64 7,791.64 - 100-00-49120-000-000Note Proceeds - 250,000.00 (250,000.00) - - 680-00-49100-000-000Proceeds of Long Term Debt 418,231.06 - 418,231.06 418,231.06 - 100-00-49300-000-000Fund Balances Applied - 614,400.00 720,985.28 1,335,385.28 (1,335,385.28) 100-00-49400-000-000Sales of General Fixed Assets 15,085.00 4,000.00 11,085.00 15,085.00 - Total Revenues 2,921,113.98 3,303,010.69 956,154.40 4,259,165.09 (1,338,051.11) 100-00-51100-110-000Town Board Wages 12,675.00 12,600.00 12,600.00 (75.00) 100-00-51100-130-000Town Board Fringes 969.69 1,000.00 1,000.00 30.31 100-00-51100-310-000Town Board Gen'l. Oper. 32,730.94 3,000.00 29,730.94 32,730.94 - 100-00-51100-320-000Town Board Notices 2,228.41 1,000.00 1,228.41 2,228.41 - 100-00-51100-330-000Town Board-BOA Notices 24.12 100.00 100.00 75.88 100-00-51100-500-000Town Board-LADCO & CRIPCO Dues 1,058.00 - 1,058.00 1,058.00 - 100-00-51100-510-000Town Board-LAPC Annual Dues 1,943.13 1,763.43 1,763.43 (179.70) 100-00-51100-520-000Town Board-Chamber of Commerce - 415.00 415.00 415.00 100-00-51100-540-000Town Board-WI Towns Assoc. 1,470.00 1,305.00 1,305.00 (165.00) 100-00-51100-550-000Town Board- WI Urban Towns 1,055.00 1,100.00 1,100.00 45.00 100-00-51100-560-000Town Board-Internet Web Site 90.77 100.00 100.00 9.23 100-00-51300-600-000Town Board-Attny Expenses 6,168.46 8,000.00 8,000.00 1,831.54 100-00-51300-610-000Attorney Fees-Incorporation 41,243.00 75,000.00 (33,757.00) 41,243.00 - 100-00-51310-610-000Planner Fees-Incorporation 33,286.85 25,000.00 8,286.85 33,286.85 - 100-00-51410-110-000Town Chairman-Wages 3,300.00 3,675.00 3,675.00 375.00 100-00-51410-130-000Town Chairman-Fringes 252.45 280.00 280.00 27.55 100-00-51410-310-000Town Chairman-Gen Operations - 200.00 200.00 200.00 100-00-51420-310-000Town Clerk-General Operation 17,378.84 13,000.00 4,378.84 17,378.84 - 100-00-51430-110-000Office Staff-Wages 85,396.72 85,621.25 85,621.25 224.53 100-00-51430-130-000Office Staff-Fringes 12,772.73 25,388.46 (12,615.73) 12,772.73 - 100-00-51440-110-000Elections-Wages 2,303.93 2,000.00 303.93 2,303.93 - 100-00-51440-130-000Elections-Fringes 66.00 - 66.00 66.00 - 100-00-51440-310-000Elections-General Operation 1,524.79 2,000.00 2,000.00 475.21 100-00-51510-620-000Financial Administration-ACC 10,820.00 4,000.00 6,820.00 10,820.00 - 100-00-51510-630-000Financial Administration-AUDIT 11,575.00 12,500.00 12,500.00 925.00 100-00-51520-310-000Treasurer-General Operation 3,492.02 1,800.00 1,692.02 3,492.02 - 100-00-51530-650-000Financial Admin-Assessor Exp 20,516.08 20,500.00 20,500.00 (16.08) 100-00-51600-220-000Town Hall Bldg & Plant-UTIL 19,001.08 15,000.00 4,001.08 19,001.08 - 100-00-51600-300-000Town Hall Bldgs & Plant-Custod 6,261.51 6,000.00 261.51 6,261.51 - 100-00-51600-310-000Town Hall Bldg & Plant-Gen Ops 3,276.40 3,000.00 276.40 3,276.40 - 100-00-51600-340-000Town Hall Bldg & Plant-Maint 13,016.47 10,600.00 2,416.47 13,016.47 - 100-00-51600-602-000Town Hall-Prof. Fees/Engineer 945,305.71 100,000.00 845,305.71 945,305.71 - 100-00-51600-603-000Town Hall-Technology 33,038.15 21,000.00 12,038.15 33,038.15 - 100-00-51930-511-000Town Hall Expenses-Other Ins 68,753.00 67,000.00 1,753.00 68,753.00 - 100-00-52100-110-000Police Dept-Wages 489,801.21 525,554.59 (24,529.62) 501,024.97 11,223.76 100-00-52100-130-000Police Dept-Fringes 162,908.07 179,222.36 (16,314.29) 162,908.07 - Town of Campbell 2025 Budget Adjustment For Approval at 2/19/26 Special Board Meeting 100-00-52100-310-000Police Dept-General Operations 56,012.82 45,000.00 11,012.82 56,012.82 - 100-00-52100-320-000Police Dept - K-9 Unit 7,611.15 3,000.00 4,611.15 7,611.15 - 100-00-52100-340-000Police Dept-Maint & Repair 9,761.45 6,000.00 3,761.45 9,761.45 - 100-00-52100-350-000Police Dept-Gas & Oil 12,437.18 12,500.00 12,500.00 62.82 100-00-52100-360-000Police Dept-Court Costs - 15,000.00 568.00 15,568.00 15,568.00 100-00-52100-400-000Police Dept-Uniforms 7,689.81 4,000.00 3,689.81 7,689.81 - 100-00-52100-450-000Police Dept-Training & School 26,088.41 10,000.00 16,088.41 26,088.41 - 100-00-52100-600-000Police Dept-Attorney Expenses 13,105.60 12,500.00 605.60 13,105.60 - 100-00-52150-310-000Police Res - General Ops 2,506.67 2,000.00 506.67 2,506.67 - 100-00-52200-110-000Fire Dept-Wages 35,172.38 34,500.00 672.38 35,172.38 - 100-00-52200-130-000Fire Dept-Fringes 828.14 2,000.00 2,000.00 1,171.86 100-00-52200-310-000Fire Dept-General Operation 13,128.88 29,375.00 (16,246.12) 13,128.88 - 100-00-52200-340-000Fire Dept-Truck Maint/Repair 6,296.81 3,000.00 3,296.81 6,296.81 - 100-00-52200-350-000Fire Dept-Gas & Oil 1,445.96 2,500.00 (1,054.04) 1,445.96 - 100-00-52200-370-000Fire Dept-Equip Repair 2,882.22 3,000.00 3,000.00 117.78 100-00-52200-450-000Fire Dept-Training/Schooling 1,732.27 3,500.00 (1,767.73) 1,732.27 - 100-00-52200-800-000Fire Dept-Misc. Exp 693.44 - 693.44 693.44 - 100-00-52300-110-000First Responders-Wages 18,365.56 25,000.00 (6,634.44) 18,365.56 - 100-00-52300-130-000First Responders-Fringes 1,192.24 2,330.00 (1,137.76) 1,192.24 - 100-00-52300-310-000First Responders-General Ops 4,833.88 8,100.00 (3,266.12) 4,833.88 - 100-00-52400-310-000Building Inspector-General Ops 22,192.10 22,000.00 192.10 22,192.10 - 100-00-52600-310-000Emergency Government-Gen Ops 5,442.00 3,500.00 1,942.00 5,442.00 - 100-00-53310-110-000Streets & Roads-Wages 149,439.45 149,717.94 149,717.94 278.49 100-00-53310-130-000Streets & Roads-Fringes 49,480.62 51,649.43 (2,168.81) 49,480.62 - 100-00-53310-220-000Streets & Roads-Utilities 40,697.16 37,000.00 3,697.16 40,697.16 - 100-00-53310-310-000Streets & Roads-General Oper 6,245.50 15,000.00 (8,754.50) 6,245.50 - 100-00-53310-340-000Streets & Roads-Mach & Repair 17,313.74 15,500.00 1,813.74 17,313.74 - 100-00-53310-350-000Streets & Roads-Gas & Oil 10,025.35 8,500.00 1,525.35 10,025.35 - 100-00-53310-360-000Streets & Roads-St Maint 142,582.88 204,100.00 (61,517.12) 142,582.88 - 100-00-53310-380-000Streets & Roads-Str. Drainage 3,450.00 10,000.00 (6,550.00) 3,450.00 - 100-00-53310-400-000Streets & Roads-Clothing Allow 1,309.61 1,500.00 (190.39) 1,309.61 - 100-00-53310-410-000Streets & Roads-Training 5,482.98 4,000.00 1,482.98 5,482.98 - 100-00-53310-420-000Streets & Roads-Recycling Exp 4,331.30 6,300.00 (1,968.70) 4,331.30 - 100-00-53520-310-000Municipal Transit Unit - MTU 35,847.00 35,847.00 35,847.00 - 100-00-53620-000-000Sanitation- Refuse & Garbage 239,059.96 220,000.00 19,059.96 239,059.96 - 100-00-53620-100-000Sanitation-Hazardous Waste 6,709.80 7,500.00 7,500.00 790.20 100-00-53620-420-000Sanitation-Recycle- Yard Waste 27,394.96 24,000.00 3,394.96 27,394.96 - 100-00-55110-310-000Library-General Operation 9,649.93 8,000.00 1,649.93 9,649.93 - 100-00-55140-310-000Community Center-General Ops 6,549.02 6,000.00 549.02 6,549.02 - 100-00-55140-340-000Community Center-Maint & Rpr 245.54 500.00 500.00 254.46 100-00-55300-310-000Park & Recreation-General Ops 5,652.87 16,000.00 (10,347.13) 5,652.87 - 100-00-55300-340-000Park & Recreation-Maint & Rpr 2,657.75 3,000.00 3,000.00 342.25 100-00-55300-360-000Park & Recreation-Plainview - 10,500.00 (10,500.00) - - 100-00-55300-370-000Park & Recreation-Boat Landing 5,586.81 25,000.00 (19,413.19) 5,586.81 - 100-00-57190-000-000Capital Outlay-General Gov 212,992.32 212,500.00 492.32 212,992.32 - 100-00-57210-000-000Capital Outlay-Police Dpt 92,657.38 75,000.00 17,657.38 92,657.38 - 100-00-57324-000-000Capital Outlay-Hwy Equip 80,623.15 92,000.00 (11,376.85) 80,623.15 - 100-00-57510-000-000Capital Outlay - Library 13,918.00 15,000.00 (1,082.00) 13,918.00 - 100-00-57620-000-000Capital Outlay-Parks 13,496.88 10,000.00 3,496.88 13,496.88 - 680-00-53700-000-000SDW- Well Exp 290,414.00 - 290,414.00 290,414.00 - 680-00-53610-310-000Operation Expenses 181.17 - 181.17 181.17 - 100-00-58100-000-300Commissioners of Public Lands 330,558.50 190,823.22 139,735.28 330,558.50 - 100-00-58200-000-300Commissioners of Public Lands 46,748.98 44,891.87 1,857.11 46,748.98 - 100-00-58300-000-100State Bank - Principal - 250,000.00 (250,000.00) - - 100-00-58300-000-200State Bank - Interest 8,687.49 8,000.00 687.49 8,687.49 - 100-00-58400-000-000JD Tractor Loan 8,968.56 8,968.56 8,968.56 - 100-00-58500-000-100Street Sweeper-Principal 17,250.82 17,250.82 17,250.82 - 100-00-58500-000-200Street Sweeper-Interest 1,878.18 2,385.60 (507.42) 1,878.18 - 100-00-58600-000-100Bell Bank - Loader Principal 27,679.50 27,679.50 27,679.50 - 100-00-58600-000-200Bell Bank - Loader Interest 10,354.63 11,366.66 (1,012.03) 10,354.63 - 100-00-58700-200-000SDWL Interest 3,912.71 - 3,912.71 3,912.71 - Total Expenses 4,225,157.00 3,303,010.69 956,154.40 4,259,165.09 34,008.09 Net Revenues-Expenses (1,304,043.02) - - - (1,372,059.20)