Common Council — Agenda packet

City of Black River Falls COMMON COUNCIL - AGENDA Tuesday — October 6, 2026 — 6:00 PM City Hall — 101 S. Second Street, Black River Falls, WI Join Zoom Meeting: https://us02web.zoom.us/j/86241711746?pwd=3j1mdQUH6aHx285zbIlcyh27Na3byaM.1 Or Dial: 1-312-626-6799 Meeting ID: 862 4171 1746 Password: cityhall 1. Call to Order 2. Roll Call 3. Pledge of Allegiance 4. Reading of the Minutes of the September 16, 2026 Special Common Council Meeting — Action 5. Citizens in Attendance 6. Committee Reports: a. Business Improvement District b. Utility Commission September 17, 2026 September 28, 2026 7. 2027 Contract between the City and the Municipal Street Department Teamsters General Union Local 662 — Action 8. RESOLUTION 2026-04 — A resolution to borrow $363,000 from Waumandee State Bank at an interest rate of 4.95% for a term of 12-months for 2026 Street Department Capital items — Action 9. ORDINANCE 907 — An ordinance regarding state traffic codes adopted — 1st Reading 10. Confirmation of Mayor's appointments to the Ad Hoc Housing Study Steering Committee — Action 11. 2027 Proposed City operating and capital budgets — Discussion only 12. Meetings: Committee of the Whole 13. Adjourn Posted: October 2, 2026 Wednesday, October 21, 2026 6:00 PM Page 1 of 1 The Common Council met in special session at City Hall in the City of Black River Falls on September 16, 2026 at 6:00 P.M. Alderpersons E. Rave, Gearing-Lancaster, Wussow, Ammann, and Peloquin were present. Alderperson Busse attended remotely via Zoom meetings. Alderperson M. Rave was excused. Mayor J. Eddy presided. It was moved by Alderperson Gearing-Lancaster, seconded by Alderperson E. Rave to dispense with the reading of the minutes of the September 1, 2026 Common Council meeting and approve as presented. Motion carried. CITIZENS IN ATTENDANCE There were 4 citizens in attendance for agenda items. COMMITTEE REPORTS School District of Black River Falls representatives presented information on the school districts November 3, 2026 referendum question requesting to allow the district to exceed revenue limits by $1 million for four years for operational expenses. The City Administrator presented the proposed 2027 Capital Budget and highlighted specific projects for each department and the total budget of $453,900 for capital outlay which represents a 2% increase from 2026. The capital budget includes proceeds from a $400,000 LRIP grant and a debt issuance of $550,000 to cover the city's share of the Forrest Street reconstruction project. The Department Head monthly reports were reviewed. Department heads present were Darryl Nelson, Jarod Meyer, Travis Brown, Cara Hart, and Brad Chown. Mark Nordahl was excused. 1. The Street Superintendent advised they have hired a new mechanic, and he will be starting on September 28th. He will provide a more detailed introduction in his next monthly report. 2. The City Administrator advised we may see 30-40 offers extended for the Make My Move talent recruitment program before we get a mover to progress in the program because the applicants are often applying with multiple municipalities and evaluate offers from each before deciding. It was moved by Alderperson Wussow, seconded by Alderperson Busse to approve ORDINANCE 906 — an ordinance repealing and recreating Section 11.06 of the Code of Ordinances regarding prohibition of smoking, vaping, and tobacco products at Marks Field. Motion carried. The complete ordinance is available on the city's website and at city hall. It was moved by Alderperson Peloquin, seconded by Alderperson E. Rave to approve a 6-month pilot program for a 4-day work week schedule for Deputy Clerk/Treasurer positions as presented. Motion carried. It was moved by Alderperson Busse, seconded by Alderperson Gearing-Lancaster to approve the vouchers for August 2026 Check #77362 - #77486 totaling $482,736.14. Motion carried. It was moved by Alderperson Wussow, seconded by Alderperson Peloquin to approve the City Treasurer's Report for August 2026. Motion carried. It was moved by Alderperson Gearing-Lancaster, seconded by Alderperson Ammann to approve the Revenue & Expense Report for July 2026. Motion carried. It was moved by Alderperson Gearing-Lancaster, seconded by Alderperson Wussow to appoint Brenda Miles as the Ward 4 Alderperson replacing Justin Dougherty and serving the remainder of his term. Motion carried. It was moved by Alderperson Wussow, seconded by Alderperson E. Rave to adjourn. Motion carried at 7:10pm. A. Brad Chown City Administrator Page 1 of 1 A meeting of the Business Improvement District (BID) Board was held at City Hall on September 17, 2026, at 5:30 P.M. Board members Kylee Wussow, Duane Johnson, Andrea Hoffman and Vincent Meyer (5:39pm) were present. Matt Gardner was present via zoom. Black River Area Chamber of Commerce Executive Director Robert Crampes and Deputy Clerk, Rhonda Ammann were also present. 1. Board member Kylee Wussow called the meeting to order at 5:30 pm. 2. The Board reviewed the 1-94 Billboard campaign with Matt Gardner representing Lamar. 3. It was moved by K. Wussow, seconded by D. Johnson to discontinue with the Billboard Campaign. Motion carried. 4. There was discussion on the downtown decorative tree replacements. 5. It was moved by D. Johnson, seconded by V. Meyer, to accept the proposal from Legacy-Trees to replace trees on Main Street at $300 per tree. Motion carried. 6. It was moved by A. Hoffman, seconded by D. Johnson to award a Sign Grant in the amount of $750 to Marianna Fitness LLC DBA Embers Rising Dance located at 9 Main Street. Motion carried. 7. It was moved by A. Hoffman, seconded by V. Meyer to award a Sign Grant in the amount of $750 to Wylde Child Tattoo located at 320 Main Street. Motion carried. 8. The Chamber Director was in attendance and discussed the BID-Chamber Downtown Business Partnership with the board. This is a One-Year Pilot Proposal for Downtown Business Membership and Services. There was great discussion on how it would work and the benefits entailed. 9. It was moved by D. Johnson, seconded by V. Meyer, to move forward with the proposal. Motion carried. 10. It was moved by D. Johnson, seconded by V. Meyer to adjourn. Motion carried at 6:15 pm. Rhonda Ammann Deputy Clerk/Treasurer Page 1 of 1 BLACK RIVER FALLS UTILITY COMMISSION MEETING MINUTES September 28, 2026 Utility Commission Vice President Don Mathews called a meeting of the Black River Falls Municipal Utility Commission to order on September 28, 2026 at 3:32 p.m. in the Utility Conference Room at 349 South McKinley Street. Commissioners in attendance were Jeff Amo, Joel Busse, and Jay Eddy. Coomission President John Lund was excused. Also present were General Manager Casey Engebretson and Garrett Aleckson (Banner Journal). A motion was made by Commissioner Eddy and seconded by Commissioner Amo to approve the minutes from the August 315t, 2026 regular meeting. Aye: Amo, Busse, Eddy, and Mathews Motion carried. The Commission reviewed the August 2026 vouchers. A motion was made by Commissioner Amo and seconded by Commissioner Eddy to approve the accounts payable vouchers; VC #43843, CK #43991 - 44054 and EP #101046 - 101052 —Totaling $716,721.36. Aye: Amo, Busse, Eddy, and Mathews Motion Carried. The Commission reviewed the August 2026 arrears. The Commission reviewed the 2027 final electric, water, and sewer budgets. Casey Engebretson stated the final budget was updated with actual August financials. A motion was made by Commissioner Amo and seconded by Commissioner Busse to approve the 2027 Electric, Water, and Sewer budgets as presented. Aye: Amo, Busse, Eddy, and Mathews Motion Carried. Casey Engebretson reminded the Commission that the WDNR has issued a WPDES Wastewater Sludge PFAS General Permit, requiring PFAS testing on the sludge at the WWTP. Test results were received, however, the WDNR were concerned about the accuracy of the test results, due to there being a quality control qualifier from the laboratory. The WDNR required the Utility to re-test and the new results showed a lower concentration of PFOA and PFOS than the initial results. BRFMU will be placed in Tier 1, requiring only annual sludge PFAS testing. Casey Engebretson informed the Commission that the steel structures and mechanisms in the VVWTP's gravity thickener are showing signs of significant corrosion. A quote from Crane Engineering was received for $97,786 for the replacement and/or refurbishment of steel and mechanical components. Crane rental was not included. A motion was made by Commissioner Eddy and seconded by Commissioner Amo to authorize the work in accordance with the quote. Aye: Amo, Busse, Eddy, and Mathews Motion Carried. Casey Engebretson informed the Commission that the Return Activated Sludge (RAS) pumps have been experiencing issues which have had a negative effect on treatment of phosphorus. Staff have replaced conduit and wire, along with the rebuild of one of the three (3) existing pumps. Staff will consider a second pump rebuild and possibly the purchase of one (1) additional new pump. BRFMU IS AN EQUAL OPPORTUNITY PROVIDER Casey Engebretson reported that the line crew has finished the installation of a concrete pad at Lincoln Substation in preparation of the purchase of a substation transformer. Casey Engebretson reported that the line crew has been busy with new service installations to five (5) new houses in Lallapaloosa Subdivision. Additionally, the owner of a future campground on E. Lincoln has decided to move forward with the campground project. The owner paid for the customer portion and staff have ordered necessary materials and equipment. The installation of the underground conduit and primary, along with junction boxes will be installed in October. The switchgear has a longer lead time and will be installed when received, likely in the Spring of 2027. Casey Engebretson presented two (2) sponsorship requests to the Commission. Casey stated the BRF Rotary requested a $500 donation for the Annual BBQ Cook-Off, which could be funded through the Customer Services & Branding fund. The Black River Area Chamber of Commerce requested a sponsorship donation for the annual Trail of Terror, which could be funded through the Economic Development fund. A motion was made by Commissioner Amo and seconded by Commissioner Eddy to donate $500 to the BR Rotary and $2,000 to the Black River Area Chamber of Commerce. Aye: Amo, Busse, Eddy, and Mathews Motion Carried. The Commission reviewed the Central States TeamCare health insurance proposals. There are two (2) separate agreements, one for represented (union) and the other for non-represented (non-union administrative). Rates are the same for both and offer coverage for 2027 (3.95% increase over 2026), 2028 (4.01% increase over 2027), and 2029 (6.01% increase over 2028). A motion was made by Commissioner Busse and seconded by Commissioner Amo to authorize Casey Engebretson to execute both the represented and non-represented group agreements with Central States TeamCare. Aye: Amo, Busse, Eddy, and Mathews Motion Carried. Casey Engebretson informed the Commission of the need to name a new Commission Secretary. A motion was made by Commissioner Eddy and seconded by Commissioner Amo to appoint Commissioner Busse as Commission Secretary. Aye: Amo, Busse, Eddy, and Mathews Motion Carried. Next Meeting: October 26, 2026 @ 3:30 p.m. A motion was made by Commissioner Eddy and seconded by Commissioner Amo to adjourn the meeting at 4:02 p.m. Aye: Amo, Busse, Eddy, and Mathews Motion Carried. Casey Engebretson, General Manager comm.mtg.minutes.9.28.2026 BRFMU IS AN EQUAL OPPORTUNITY PROVIDER Agreement between the City of Black River Falls and the Municipal Street Department Teamsters General Union Local 662 affiliated with International Brotherhood of Teamsters 2027 Agreement 1. This agreement is made and entered into by and between the City of Black River Falls Municipal Street Department referred to as "Employer", and General Teamsters Local 662, affiliated with the International Brotherhood of Teamsters, referred to as "Union". 2. The Employer hereby recognizes the Union as the exclusive bargaining agent for all full and part- time employees for the City of Black River Falls Street Department. 3. The Employer possesses the right to operate the City government, but the rights must be exercised with the provisions of this contract and the City Employee Handbook. Article I —General 1. Excluded from the bargaining unit is the Department Head position. 2. If any new positions are added they automatically become part of this bargaining unit. 3. The Employer grants each employee two (2) personal days off. The Department Head has to agree to the personal day before it can be taken off. 4. 25' year and beyond on anniversary of hire —two hundred (200) hours of annual vacation pay (This vacation is earned at 7.70 hours per pay period) 5. Employees who are "called in" to work shall receive a minimum of two (2) hours of pay at 1.5 times the normal pay rate. Article II —Union Activities 1. All union activity will be conducted off the job, with the exception of: a. Properly processing grievances when there is no other recourse b. Union officers in their normal union duties or while working with union representatives 2. The Employer agrees to provide bulletin board space for the Unions use for posting notices regarding Union affairs. The Union agrees to not post any material that is negative towards the Employer or labor-management relations. If this should occur the Employer reserves the right to deny the Union use of such bulletin board. Article III —Duration of Agreement 1. This agreement shall have an effective date January 1, 2027 and shall continue until December 31, 2027. 2. The Employer and the Union shall meet on or before October 1, 2027 to exchange written proposals for 2028. Article IV —Seniority The Employer agrees to recognize seniority by classification in layoff, recall, and vacations. Article V —Uniform Allowance The Employer shall pay each full-time employee five-hundred dollars ($500.00) a year for purchasing work related clothing. Part-time employees shall receive a prorated annual uniform allowance based on the average number of hours worked per pay period times $6.25. This will be paid to the employee on the first pay day in July. The Employer will provide the needed safety equipment. Article VI —Emergency Declaration In case of an emergency, the Street Superintendent can shift starting times so as to be able to clear the problem with minimal effect on daily activities in the City. Article VII —Wages 1. Effective on January 1, 2027 and proceeding to December 31, 2027, employees shall be paid the hourly wages of: a. Regular Full-Time 1. Laborer/Operator 2. Mechanic b. Regular Part-Time 1. Without CDL Endorsements 2. With CDL Endorsements $27.87 $28.60 $19.08 $20.59 c. New Full-Time Employees 1. 1st six (6) months, 90% of hourly rate 2. 2nd six (6) months, 95% of hourly rate 3. End of probation period —Full Wage Article VIII —No Strike Clause Neither the Union nor any officer, agent or employee will instigate, promote, encourage, sponsor, engage in or condone any strike, slowdown, concerted work stoppage, or any other intentional interruption of work during the term of this agreement. Article IX —Savings Clause If any article of this Agreement is held to be invalid by operation of law or by any tribunal of competent jurisdiction, or compliance with or enforcement of any article or part should be restrained by such tribunal, the remainder of this Agreement shall not be affected thereby. Dated this day of , 2026. City of Black River Falls Black River Falls, Wisconsin BY: General Teamsters Union Local 662 - Street Department Eau Claire, Wisconsin BY: d Jay Eddy, Mayor Aaron Bembnister, Business Agent ATTEST BY: BY: \I .- ieN^e Alex B. Chown, City Administrator Ryan Johnson, teward Local 662 CITY OF BLACK RIVER FALLS RESOLUTION 2026-04 A RESOLUTION TO BORROW $363,000 FOR JOHN DEERE 624H LOADER AND CRUSHING OF DEBRIS PILE FOR ROAD BASE MATERIAL WHEREAS, The City of Black River Falls, Jackson County, Wisconsin ("City"), is presently in need of funds aggregating $363,000.00 for the public purpose of purchasing a John Deere 624H Loader with snow plow attachments and crushing of debris pile for road base material; and WHEREAS, The Common Council approved the purchase of a John Deere 624P Loader with snow plow equipment at a cost of $294,194.00; and WHEREAS, The Common Council awarded a bid for crushing of debris pile for road base material to PGA, Inc. at a cost of $69,551.80; and WHEREAS, the Council deems it necessary and in the best interest of the City that, pursuant to the provisions of Section 67.12(12), Wisconsin Statutes, the sum of Three Hundred Sixty Three Thousand Dollars and No Cents ($363,000.00) be borrowed for such purpose upon the terms and conditions hereinafter set forth: NOW, THEREFORE, BE IT RESOLVED that for the purpose hereinabove set forth, the City, by its Mayor, and City Administrator, pursuant to section 67.12(12), Wisconsin Statutes, borrow from the Waumandee State Bank, Black River Falls, WI ("Lender"), the sum of $363,000.00, and, to evidence such indebtedness, said Mayor and City Administrator shall make, execute and deliver to the Lender for and on behalf of the City the promissory note of the City, in the said principal amount with interest at the rate of Four and Eighty -Five Hundredths percent (4.85%) per annum for a term of 12 months with annual principle and interest payments with the first and sole payment due in 2027 and with no penalty for early payment. Jay Eddy, Mayor Alex B. Chown, City Administrator Page 1 of 2 CITY OF BLACK RIVER FALLS RESOLUTION 2026-04 It was moved by Alderperson and seconded by Alderperson that the foregoing Resolution be adopted. After discussion, upon roll call vote, the following voted "Aye". The following voted "No". THE MAYOR DECLARED THE RESOLUTION ADOPTED Acknowledgment: STATE OF WISCONSIN ) )ss. COUNTY OF JACKSON ) Personally came before me this day of , 2026. The above-named Jay Eddy and Alex B. Chown , to me known to be the Mayor and City Administrator respectively of the City of Black River Falls, Jackson County, Wisconsin respectively, and to me known to be the persons who executed the foregoing instrument and acknowledge the same. , Notary Public Jackson County, State of Wisconsin My Commission expires: The undersigned who is the duly appointed, qualified and acting City Administrator of the City of Black River Falls, Jackson County, Wisconsin hereby certifies that the foregoing is a true and complete copy of the City of Black River Falls Resolution 2026-04, which was adopted by the Common Council of the City of Black River Falls, Jackson County, Wisconsin on this day of , 2026. Alex B. Chown, City Administrator Black River Falls, Wisconsin Page 2 of 2 CITY OF BLACK RIVER FALLS ORDINANCE NO. 907 AN ORDINANCE REPEALING AND RECREATING SECTION 7.01 OF THE CODE OF ORDINANCES FOR THE CITY OF BLACK RIVER FALLS, JACKSON COUNTY, WISCONSIN REGARDING STATE TRAFFIC LAWS ADOPTED The Common Council of the City of Black River Falls, Jackson County, Wisconsin, do ordain as follows: SECTION 1. Section 7.01 of the Code of Ordinances of the City of Black River Falls is hereby repealed and recreated to read as follows: 7.01 STATE TRAFFIC LAWS ADOPTED. (a) STATE TRAFFIC LAWS ADOPTED. Except as otherwise specifically provided in this chapter, the statutory provisions in Chs. 340 to 348, Wis. Stats., describing and defining regulations with respect to vehicles and traffic, exclusive of any provisions therein relating to penalties to be imposed and exclusive of any regulations for which the statutory penalty is a fine or term of imprisonment, are hereby adopted and, by reference, made a part of this chapter as if fully set forth herein. Any act required to be performed or prohibited by any statute incorporated herein by reference is required or prohibited by this chapter. Any future amendments, revisions or modifications of the statutes incorporated herein are intended to be made part of this chapter in order to secure uniform State-wide regulation of traffic on the highways, streets and alleys of the State of Wisconsin. (b) OTHER LAWS ADOPTED. There are also hereby adopted by reference the following sections of the Wisconsin Statutes or Wisconsin Administrative Code, but the prosecution of offenses under this title shall be as provided in Chapters 340 to 349 of the Wisconsin Statutes or the Wisconsin Administrative Code, and the penalty for violation thereof shall be limited to a forfeiture: 1. Section 941.01(1), Wisconsin Statutes (negligent operation of vehicle off highway). 2. Section 343.44(1), (2)(a), Wisconsin Statutes (operating after revocation or suspension, first offense). 3. Section 23.33, Wisconsin Statutes (all-terrain vehicle regulations). 4. Trans 305, Wisconsin Administrative Code (standards for vehicle equipment). (1975 Code Ch. 7 § I) 5. Sections 194.17 and 194.23, Wisconsin Statutes; Trans 325.02(1)-(7), Trans 326, Trans 327.03(1)-(6), (8)-(10), and Trans 327.05(1)-(3), Wisconsin Administrative Code (Motor Vehicle Transportation Act and miscellaneous vehicle regulations). (1975 Code Ch. 7 § I; amd. 2009 Code) Page 1 of 2 CITY OF BLACK RIVER FALLS ORDINANCE NO. 907 SECTION 2. CONFLICTING ORDINANCES. Ordinances or parts of ordinances in conflict with the above established section of the Code of Ordinances are hereby repealed. SECTION 3. EFFECTIVE DATE. Upon passage and publication, this Ordinance shall take effect and be in force as provided by law. Jay Eddy, Mayor ATTEST: A. Brad Chown, City Administrator DATES READ: DATE PASSED: DATE PUBLISHED: ACKNOWLEDGEMENT State of Wisconsin ) ) ss. County of Jackson ) Personally came before me this day of , 2026, the above-named Jay Eddy and A. Brad Chown, to me known to be the Mayor and City Administrator of the City of Black River Falls, Jackson County, Wisconsin respectively, and to me known to be the persons who executed the foregoing instrument and acknowledge the same. Notary Public - State of Wisconsin My commission expires Page 2 of 2 a0a BLACK RIVER FALLS 101 South Second Street Black River Falls, WI 54615 www.blackriverfallswi.gov P: 715-284-5514 / F: 715-284-1777 Ad Hoc Housing Study Steering Committee Purpose: Assist with the City's housing study including, but not limited to: reviewing the survey, providing stakeholder input, and reviewing findings from the survey. This is an advisory committee only with no legislative or decision making authority. Members: Jordan Nortman Jane Tande Bobby Long Dr. Shelly Severson Bob Becker Tim Tranberg Marc McDowell Sherri Larsen Jay Eddy Brad Chown Coldwell Banker River Valley Realty Love on Your Home Real Estate Black River Health — HR Director School District of Black River Falls — Superintendent Black River Country Bank — President Co-op Credit Union — President / CEO Black River Falls Plan Commission — Commissioner Ho-Chunk Nation & Jackson County Homeless Coalition Mayor City Administrator A Fine Place 7o Raise your Family - A Dynamic Location For your Business Fund Summary 2027 Fund Expenses Revenues Levy General 3,321,430 2,299,194 1,022,236 Fire Department 110,000 110,000 EMS 90,550 90,550 Aquatic Center 105,000 105,000 Lunda Park 75,000 75,000 Taxi Service 70,000 70,000 Capital Projects 368,200 368,200 Debt Service 575,000 575,000 Fund Balance - $ 4,715,180 $ 2,299,194 $ 2,415,986 Less Debt Service $ 4,140,180 41,074 Expenditure Increase $ 64,314.00 Expenditure Increase 1.578% EXPENDITURE RESTRAINT 3.70% $ 150,807.04 $ 86,493.04 (ALLOWABLE) Percent (%) Dollars ($) Variance ($) Levy Limit 0.701% $ 2,416,033 (Over) / Under 47.00 2026 Fund Expenses Revenues Levy General 3,172,981 2,250,954 922,027 Fire Department 117,335 117,335 EMS (New) 90,550 90,550 Aquatic Center 100,000 100,000 Lunda Park 75,000 75,000 Taxi Service 75,000 75,000 Capital Projects 445,000 445,000 Debt Service 550,000 550,000 $ 4,625,866 $ 2,250,954 $ 2,374,912 Less Debt Service $ 4,075,866 Levy Change 10.87% -6.25% 5.00% 0.00% -6.67% -17,26% 4.55% 1.73% APPROVED BY COMMON COUNCIL /2026 Approved by Common Council j_/2026 Capital Budget 2027 2025 2026 2027 2028 UPDATED: 10/2/2026 2029 2030 Street Department Actual Budgeted PROPOSED Projected Projected Projected Street Construction $ 388,500 $ 1,036,000 $ 139,600 $ 151,500 $ 140,000 Machinery $ 350,000 $ 60,000 $ 220,000 $ 360,000 $ 80,000 Crush Gravel $ 75,000 City Shop Transfer Station 3rd Street Bridge $ 600,000 (From) / To SuperFund Reserves - Streets $ (150,000) $ 13,737 (From) General Fund Reserves TIF Funds Grants $ (400,000) Debt Issuance $ (500,000) $ (550,000) $ (600,000) $ (150,000) Capital Budget (Tax Levy) Super Fund Balance $ - $ 313,500 $ 146,000 $ 359,600 $ 211,500 $ 233,737 $ 519,201 $ 519,201 $ 519,201. $ 519,201 $ 369,201 $ 382,938 Parks & Recreation Parks $ 20,000 $ 60,000 $ 102,000 Recreation Hoffman Aquatic Center $ 150,000 Lunda Community Park $ 50,000 (From) / To SuperFund Reserves - Parks $ 16,500 (From) / To 205 Fund - Aquatic Center $ (25,000) (From) / To 209 Fund - LCP Grants $ (100,000) $ (50,000) Debt Issuance Capital Budget (Tax Levy) Super Fund Balance $ - $ 36,500 $ 25,000 $ - $ 60,000 $ 102,000 $ 149,830 $ 166,330 $ 166,330 $ 166,330 $ 166,330 $ 166,330 Police Department Equipment Vehicles $ 63,200 $ 67,200 $ 68,400 (From) / To SuperFund Reserves - Police $ (63,200) $ 25,000 $ (26,000) Grants Debt Issuance Capital Budget (Tax Levy) Super Fund Balance S - $ - $ 92,200 $ - $ 42,400 $ $ 168,960 $ 105,760 $ 130,760 $ 130,760 $ 104,760 $ 104,760 Fire Department Equipment $ 60,000 Vehicles $ 90,000 $ 125,000 $ 1,000,000 Facility (From) / To SuperFund Reserves - Fire $ 50,000 $ 15,964 (From) General Fund Reserves Grants $ (150,000) Debt Issuance $ (850,000) Rural Fire Share $ (45,000) $ (125,000) $ (30,000) EMS Share Fundraising Capital Budget (Tax Levy) Super Fund Balance $ - $ 45,000 $ 50,000 $ 15,964 $ - $ 30,000 $ 771,452 $ 771,452 $ 821,452 $ 837,416 $ 837,416 $ 837,416 City Facility $ 50,000 $ 69,175 Equipment $ 25,000 (From) / To SuperFund Reserves - City Hall 30,000 25,000.00 ARPA Funds Grants Debt Issuance Capital Budget (Tax Levy) $ - $ 50,000 $ 55,000 $ - $ 69,175 $ 25,000 Super Fund Balance $ 112,900 $ 112,900 $ 142,900 $ 142,900 $ 142,900 $ 167,900 Total Capital Projects / Tax Levy - $ 445,000 $ 368,200 $ 375,564 $ 383,075 $ 390,737 2% Annual Increases / Tax Levy $ 550,000 $ 445,000 368,200 $ 375,564 $ 383,075 $ 390,737 $ - $ - $ - $ 0 $ (0) DEBT ISSUED $ - $ (500,000) $ (550,000) $ (600,000) $ (1,000,000) $ $ - $ - $ - $ 0 $ (0) 2027 CITY BUDGET DETAIL PROPOSED - UPDATED 09/24/2026 Revenues 794,300.00 809,735.00 FUND Short Description TAXES - (OTHER THAN PROPERTY TAXES) 2023 Actual 2024 Actual 2025 Actual 2026 2026 2027 Budget Projection Budget Dollar Change Percentage Change 100-00-41210-000 MOTEL TAXES 4,507.14 4,587.36 7,085.68 5,000 $ 4,500 $ 5,000 0.00 0.00% 100-00-41310-000 TAXES-MUNICIPAL UTILITIES 542,768.00 502,745.00 505,352.00 500,000 500,000 500,000 0.00 0.00% 100-00-43650-000 MANAGED FOREST LAND TAX 1329.62 1329.62 1238.85 1,300 1,300 1,300 0.00 0.00% TOTAL $ 548,605 $ 508,662 $ 513,677 $ 506,300 $ 505,800 $ 506,300 0.00 0.00% INTERGOVERNMENTAL 100-00-43410-000 COUNTY & MUNICIPAL AID (CMA) 542,397.73 571,185.60 584,280.66 $ 604,000 $ 604,144 $ 616,830 12,830.00 2.12% 100-00-43410-100 SUPPLEMENTAL CMA 114,246.03 116,873.69 120,000 120,848 123,385 3,385.00 2.82% 100-00-43411-000 EXPENDITURE RESTRAINT PAYMENT 67,147.69 65,304.36 65,304.36 68,000 68,561 67,150 -850.00 -1.25% 100-00-43412-000 UTILITY AID 354.43 2,522.99 2,423.66 2,300 2,327 2,370 70.00 3.04% 100-00-43430-000 EXEMPT COMPUTER AID 21,129.77 21,129.77 21,193.77 21,000 21,194 21,000 0.00 0.00% 100-00-43431-000 PERSONAL PROPERTY AID - CITY 81,194.17 81,194.17 57,022.87 82,400 82,400 82,400 0.00 0.00% 100-00-43431-100 PERSONAL PROPERTY AID - ACT 12 38,805.83 55,800 55,800 55,800 0.00 0.00% 100-00-43531-000 LOCAL TRANSPORTATION AID 400,110.11 461,806.63 457,514.95 453,000 453,000 407,740 -45,260.00 -9.99% 100-00-43533-000 CONNECTING HIGHWAY AID 40,668.52 57,864.48 57,948.89 58,000 58,000 58,365 365.00 0.63% 100-00-43610-000 PAYMENT FOR MUNICIPAL SERVICES 5,953.36 8,257.69 6,472.05 6,000 6,000 6,000 0.00 0.00% 100-00-43620-000 STATE-IN LIEU OF TAXES DNR 154.81 154.81 154.81 154 154 154 0.00 0.00% TOTAL $ 1,159,111 $ 1,383,667 $ 1,407,996 $ 1,470,654 1,472,427 $ 1,441,194 -29,460.00 -2.00% LICENSE AND PERMITS 100-00-44101-000 LIQUOR & MALT BEVERAGE LICENSE 9,053.68 10,316.74 8,997.00 7,500 8,750 8,000 500.00 6.67% 100-00-44102-000 OPERATORS LICENSE 2,543.00 2,837.00 2,627.00 2,000 2,885 2,500 500.00 25.00% 100-00-44103-000 CIGARETTE LICENSE 1,216.68 1,591.74 1,075.00 1,000 1,100 1,000 0.00 0.00% TOTAL $ 12,813.36 $ 14,745.48 $ 12,699.00 $ 10,500 12,735 $ 11,500 1,000.00 9.52% FINES AND PENALTIES 100-00-45100-000 LAW/ORD VIOLATION FINES 11,995.72 7,452.43 9,952.89 $ 7,500 $ 10,000 $ 14,900 7,400.00 98.67% 100-00-46210-000 POLICE REPORTS 866.76 447.33 409.50 $ 500 $ 800 $ 800 300.00 60.00% TOTAL $ 12,862.48 $ 7,899.76 $ 10,362.39 $ 8,000 $ 10,800 $ 15,700 7,700.00 96.25% OTHER 100-00-41140-000 MOBILE HOME FEES 7,292.64 8,057.52 6,591.96 7,000 $ 6,695 $ 7,000 0.00 0.00% 100-00-43790-000 OTHER LOCAL GOVERN GR. /UTIL 40,000.00 30,000.00 30,000.00 25,000 30,000 30,000 5,000.00 20.00% 100-00-46150-000 POLICE OTHER REVENUE 2,694.29 4,700.31 2,766.34 2,500 2,000 4,000 1,500.00 60.00% 100-00-46912-000 CABLE TV FRANCHISE FEE 38,308.34 36,936.79 32,876.46 36,000 30,500 36,000 0.00 0.00% 100-00-43432-000 VIDEO SERVICE PROVIDER AID 9,802.12 9,802.12 9,802.12 9,800 9,802 9,800 0.00 0.00% 100-00-47400-000 SEWER MAIN MAINTENANCE 71,114.56 70,295.05 69,905.97 65,000 65,000 65,000 0.00 0.00% 100-00-48100-000 INTEREST INCOME 73,921.83 154,691.18 320,990.48 90,000 210,000 120,000 30,000.00 33.33% 100-00-48501-000 OTHER PARKS REVENUE 3,528.00 14,298.75 5,372.79 2,000 17,000 3,500 1,500.00 75.00% 100-00-48504-000 RECREATION PROGRAM REVENUE 41,292.72 14,000 45,000 45,000 31,000.00 221.43% 100-00-49200-000 FROM OTHER FUNDS/ELEC DEPT 4,239.61 4,239.61 4,239.61 4,200 4,240 4,200 0.00 0.00% 214-00-46250-000 LICENSE PLATES "NEW ACCT" 2013 $ (15,079.16) $ 2,600.02 $ 2,924.81 1,700 0.00 TOTAL $ 235,822.23 $ 335,62135 $ 526,763.26 $ 255,500 421,937 $ 324,500 69,000.00 27.01% LIBRARY REVENUES 100-00-45110-000 LIBRARY-FEES 6,350.51 $ 5,622.91 $ 5,026.83 $ 6,000 6,000 5,500 -500.00 -8.33% 100-00-45111-000 LIBRARY - GRANTS 32,662.00 $ 46,121.50 $ 24,005.25 13,000 13,000 13,000 0.00 0.00% 100-00-45112-000 LIBRARY - COUNTY CONTRIBUTIONS 192,696.00 $ 222,631.00 $ 232,379.00 241,382 241,382 280,634 39,252.00 16.26% FROM LIBRARY RESERVES 0.00 TOTAL $ 231,708.51 $ 274,375.41 $ 261,411.08 $ 260,382 $ 260,382 $ 299,134 38,752.00 14.88% SPECIAL ASSESSMENTS - $ - 0.00 TOTAL 0 0 0 0 0 0 0.00 TOTAL REVENUES $ 2,200,921.93 $ 2,524,970.51 $ 2,732,907.80 $ 2,511,336 $ 2,684,081 $ 2,598,328 86,992.00 3.46% LESS: LIBRARY REVENUES* $ 1,969,213.42 $ 2,250,595.10 $ 2,471,496.72 2,250,954 2,423,699 2,299,194 48,240.00 2.14% 2027 CITY BUDGET DETAIL Expenses Account Number Short Description $ 373,093.38 2023 Actual $ 403,572.91 2024 Actual $ 443,311.13 2025 Actual $ 443,847.00 2026 Department 2026 Budget Total - Budget Projected $ 484,354.00 2027 Budget Department Total Line Item Change (%) Department Change (%) 100-00-51101-100-000 COUNCIL WAGES $ 18,400.00 $ 18,000.00 $ 18,400.00 $ 19,200.00 $ 19,200.00 $ 19,200.00 0.00% 100-00-51101-130-000 COUNCIL FICA $ 1,407.60 $ 1,377.00 $ 1,407.60 $ 1,470.00 $ 1,470.00 $ 1,470.00 0.00% 100-00-51101-200-000 COUNCIL OTHER 2,740.72 $ 3,158.52 $ 3,28934 $ 3,500.00 $ 24,170.00 $ 2,000.00 $ 3,500.00 $ 24,170.00 0.00% 0.00% 100-00-51300-100-000 LAW WAGES 100-00-51300-130-000 LAW FICA 100-00-51300-131-000 LAW RETIREMENT 100-00-51300-132-000 LAW INSURANCE 100-00-51300-200-000 LAW OTHER 23,966.53 44,040.65 29,068.34 $ 40,000.00 $ 40,000.00 27,500.00 40,000.00 $ 40,000.00 0.00% 0.00% 100-00-51410-100-000 MAYOR WAGES 8,400.00 8,400.00 8,400.00 $ 8,400.00 8,400.00 8,400 00 0.00% 100-00-51410-130-000 MAYOR FICA 642.60 $ 642.60 642.60 645.00 645.00 645.00 0.00% 100-00-51410-200-000 MAYOR OTHER $ $ 9,045.00 - $ 9,045.00 100-00-51400-100-000 ADMINISTRATOR WAGES 87,280.00 89,210.00 $ 92,416.00 $ 94,435.00 94,435.00 100,360.00 6.27% 100-00-51400-130-000 ADMINISTRATOR FICA 6,586.44 6,740.10 $ 6,969.20 $ 7,225.00 7,225.00 7,680.00 6.30% 100-00-51400-131-000 ADMINISTRATOR RETIREMENT 5,935.04 6,165.84 $ 6,422.91 $ 6,565.00 6,565.00 7,280.00 10.89% 100-00-51400-132-000 ADMINISTRATOR INSURANCE 22,477.00 23,825.62 $ 25,016.16 $ 25,260.00 25,260.00 26,020.00 3.01% 100-00-51525-100-000 ADMIN ASSIST WAGES 96,817.26 102,391.39 $ 105,497.80 $ 106,705.00 106,705.00 111,075.00 4.10% 100-00-51525-130-000 ADMIN ASSIST FICA 7,076.41 7,640.87 $ 7,770.01 $ 8,165.00 8,165.00 8,500.00 4.10% 100-00-51525-131-000 ADMIN ASSIST RETIREMENT 6,622.07 6,987.92 $ 7,255.44 $ 7,415.00 7,415.00 8,055.00 8.63% 100-00-51525-132-000 ADMIN ASSIST INSURANCE 45,161.49 47,807.06 $ 50,229.46 $ 50,655.00 50,655.00 52,040.00 2.73% 100-00-51525-200-000 ADMIN ASSIST OTHER 5,600.94 S 5,610.25 $ 6,127.80 $ 6,000.00 $ 312,425.00 6,000.00 6,000.00 $ 327,010.00 0.00% 4.67% 100-00-51600-100-000 CITY HALL WAGES 4,759.90 4,584.43 $ 2,831.86 $ 5,505.00 5,760.00 7,800 00 41.69% 100-00-51600-130-000 CITY HALL FICA 364.17 350.70 216.66 425.00 440.00 600.00 41.18% 100-00-51600-131-000 CITY HALL RETIREMENT 100-00-51600-132-000 CITY HALL INSURANCE 100-00-51600-200-000 CITY HALL OTHER 28,886.35 25,634.15 $ 33,998.84 $ 30,000.00 $ 35,930.00 26,750.00 30,000.00 $ 38,400.00 0.00% 100-00-51933-200-000 PROPERTY/LIABILITY INSURANCE 45,913.00 49,529.00 $ 47,838.00 $ 60,650.00 60,650.00 63,700.00 5.03% 100-00-51934-200-000 WORKMAN'S COMP INSURANCE 22,065.29 21,200.00 $ 21,332.98 $ 48,675.00 48,675.00 55,000.00 12.99% 100-00-51935-200-000 AUTOMOBILE FLEET INSURANCE 11,317.00 13,146.00 $ 17,602.16 $ 18,950.00 $ 128,275.00 18,950.00 20,000.00 $ 138,700,00 5.54% 8.13% 100-00-52101-100-000 POLICE DEPARTMENT WAGES 428,791.91 372,681.20 $ 397,512.80 $ 509,715 $ 483,600 529,495 3.88% 100-00-52101-130-000 POLICE DEPARTMENT FICA 31,857.27 27,848.76 $ 29,737.69 39,000 39,000 40,510 3.87% 100-00-52101-131-000 POLICE RETIREMENT 52,838.67 48,581.36 $ 54,161.10 74,930 74,930 72,020 -3.88% 100-00-52101-132-000 POLICE INSURANCE 157,381.06 143,576.74 $ 149,226.37 $ 176,945 $ 176,945 183,975 3.97% 100-00-52101-200-000 POLICE OTHER 14,597.63 33,538.59 $ 50,663.04 7,866 35,000 7,900 0.43% 100-00-52102-200-000 POLICE UNIFORM EXPENSE 3,005.26 2,706.35 $ 2,797.84 3,553 3,553 3,553 0.00% 100-00-52106-200-000 POLICE CAR MAINTENANCE 19,928.63 24,340.34 $ 23,357.49 21,315 21,315 21,315 0.00% 100-00-52107-200-000 POLICE OFFICE SUPPLIES 2,235.31 1,401.75 $ 4,542.11 2,639 2,000 2,000 -24.21% 100-00-52108-200-000 POLICE INFORMATION TECHNOLOGY 15,632.06 15,126.93 $ 12,955.60 6,090 4,000 6,000 -1.48% 100-00-52109-200-000 POLICE TRAINING EXPENSE 2,154.37 684.54 $ 300.00 1,015 800 300 -70.44% 100-00-52110-200-000 POLICE EQUIPMENT EXPENSE 11,751.56 19,968.40 $ 9,844.30 5,075 7,000 5,075 0.00% 100-00-52103-200-000 POLICE DONATION EXPENSE 100-00-52104-200-000 POLICE CSO EXPENSE 1,965.52 1,363.93 100-00-52105-200-000 POLICE K-9 EXPENSE 6,378.03 734.00 214-00-52101-200-000 Vehicle Registration Account 1,761.63 2,349.53 $ 848,143.00 $ 872,143.00 2.83% 100-00-53100-100-000 STREET SUPT WAGES 64,920.00 67,000.00 69,064.00 $ 70,720.00 $ 70,720.00 $ 73,840.00 4.41% 100-00-53100-130-000 STREET SUPT FICA 4,875.90 5,029.56 5,182.77 $ 5,410.00 $ 5,410.00 $ 5,650.00 4.44% 100-00-53100-131-000 STREET SUPT RETIREMENT 4,414.56 4,623.00 4,799.95 $ 5,095.00 $ 5,095.00 $ 5,355.00 5.10% 100-00-53100-132-000 STREET SUPT INSURANCE 21,697.48 23,939.69 25,143.48 $ 25,355.00 $ 25,355.00 26,355.00 $ 111,200.00 3.94% 100-00-53100-200-000 STREET SUPT OTHER 100-00-53301-100-000 STREET MAINT WAGES 54,496.73 66,635.81 66,038.03 5 65,000.00 $ 68,000.00 $ 76,220.00 17.26% 100-00-53301-130-000 STREET MAINT FICA 4,045.34 4,935.38 4,986.60 $ 4,975.00 $ 5,835.00 17.29% 100-00-53301-131-000 STREET MAINT RETIREMENT 3,705.76 4,582.19 4,531.15 $ 4,680.00 5,230.00 11.75% 100-00-53301-200-000 STREET MAINTENANCE OTHER 7,909.83 10,193.39 18,316.45 $ 13,000.00 $ 10,000.00 $ 13,000.00 $ 100,285.00 0.00% 100-00-53302-100-000 STREET CLEANING WAGES 8,554.64 7,022.23 7,163.52 $ 8,250.00 $ 7,500.00 $ 8,000.00 -3.03% 100-00-53302-130-000 STREET CLEANING FICA 634.33 523.50 530.64 635.00 615.00 -3.15% 100-00-53302-131-000 STREET CLEANING RETIREMENT 581.71 484.50 497.85 595.00 580.00 -2.52% 100-00-53302-200-000 STREET CLEANING OTHER 1,790.80 678.80 2,062.70 $ 2,000.00 $ 2,000.00 $ 2,000.00 11,195.00 0.00% 100-00-53303-100-000 SNOW REMOVAL WAGES 52,464.39 20,766.52 37,913.84 $ 68,000.00 $ 50,000.00 $ 60,000.00 -11.76% 100-00-53303-130-000 SNOW REMOVAL FICA 3,907.62 1,536.50 2,808.10 $ 5,205.00 $ 4,590.00 -11.82% 100-00-53303-131-000 SNOW REMOVAL RETIREMENT 3,401.32 1,432.91 2,616.75 $ 4,900.00 $ 4,350.00 -11.22% 100-00-53303-200-000 SNOW REMOVAL OTHER 28,226.06 12,412.01 11,498.11 $ 38,000.00 $ 26,000.00 $ 37,000.00 $ 105,940.00 -2.63% 100-00-53304-100-000 BRUSH CONTROL WAGES $ 62,939.59 $ 59,885.42 $ 67,301.31 $ 50,771.00 $ 51,000.00 $ 60,030.00 18.24% 100-00-53304-130-000 BRUSH CONTROL FICA 4,672.93 $ 4,452.15 $ 5,009.12 $ 3,885.00 $ 4,595.00 18.28% 100-00-53304-131-000 BRUSH CONTROL RETIREMENT 4,247.73 $ 4,056.68 $ 4,665.41 $ 3,655.00 $ 4,355.00 19.15% 100-00-53304-200-000 BRUSH CONTROL OTHER 1,703.80 $ 755.55 $ 1,302.12 $ 2,000.00 $ 2,000 00 $ 2,000.00 70,980.00 0.00% 100-00-53305-100-000 STREET MARKINGS WAGES 8,768.66 $ 9,587.23 $ 10,664.84 $ 8,520.00 $ 4,500.00 $ 8,000.00 -6.10% 100-00-53305-130-000 STREET MARKINGS FICA 647.75 $ 708.74 $ 786.40 655.00 615.00 -6.11% 100-00-53305-131-000 STREET MARKINGS RETIREMENT 596.28 $ 661.51 $ 741.18 615.00 580.00 -5.69% 100-00-53305-200-000 STREET MARKINGS OTHER 5,330.71 $ 5,839.81 $ 4,903.13 $ 6,000.00 $ 6,000.00 $ 6,000 00 15,195.00 0.00% 100-00-53306-100-000 STREET SIGNS WAGES 2,232.36 $ 12,309.40 $ 5,746.28 $ 6,500.00 $ 5,000.00 $ 6,500.00 0.00% 100-00-53306-130-000 STREET SIGNS FICA 164.51 $ 909.35 $ 423.68 500.00 500.00 0.00% 100-00-53306-131-000 STREET SIGNS RETIREMENT 151.81 $ 849.39 $ 399.40 470.00 475.00 1.06% 100-00-53306-200-000 STREET SIGNS OTHER 1,108.59 $ 3,988.17 $ 2,486.27 $ 2,500.00 $ 2,500.00 $ 2,500.00 9,975.00 0.00% 100-00-53308-100-000 STREET MACHINE REPAIR WAGES $ 43,229.86 $ 53,002.98 $ 48,198.64 $ 45,220.00 45,220.00 $ 46,800.00 3.49% 100-00-53308-130-000 STREET MACHINE REPAIR FICA 3,223.37 $ 3,895.62 $ 3,520.70 $ 3,460.00 $ 3,585.00 3.61% 100-00-53308-131-000 STREET MACHINE REPAIR RETIRMNT 2,939.64 $ 3,657.23 $ 3,349.73 $ 3,255.00 $ 3,395.00 4.30% 100-00-53308-200-000 STREET MACHINE REPAIR $ 33,732.67 $ 38,800.14 $ 19,936.31 $ 24,000.00 S 24,000.00 $ 26,000.00 79,780.00 8.33% 100-00-53309-100-000 CITY SHOP WAGES 100-00-53309-130-000 CITY SHOP FICA 100-00-53309-131-000 CITY SHOP RETIREMENT 100-00-53309-200-000 CITY SHOP OTHER $ 34,390.17 $ 42,392.64 $ 35,885.92 37,900.00 $ 37,900.00 $ 38,000.00 38,000.00 0.26% 100-00-53310-100-000 VACATION, HOLIDAY WAGE $ 27,569.64 $ 35,777.81 $ 37,344.20 36,780.00 $ 40,000.00 $ 40,000.00 8.75% 100-00-53310-130-000 VACATION, HOLIDAY FICA 2,047.10 $ 2,652.73 $ 2,763.89 2,815.00 $ 3,060.00 8.70% 100-00-53310-131-000 VACATION, HOLIDAY RET 1,846.66 $ 2,468.62 $ 2,595.44 2,650.00 $ 2,900.00 45,960.00 9.43% 100-00-53311-100-000 SICK PAY WAGES $ 12,232.60 $ 12,606.53 $ 28,908.49 22,650.00 $ 22,438.00 $ 22,650.00 0.00% 100-00-53311-130-000 SICK PAY FICA 910.61 $ 934.51 $ 2,135.35 1,735.00 $ 1,735.00 0.00% 100-00-53311-131-000 SICK PAY RETIREMENT 831.83 $ 869.82 $ 2,009.05 1,630.00 $ 1,645.00 26,030.00 0.92% 100-00-53441-100-000 STORM SEWER MAINT WAGES $ 12,786.78 $ 22,451.91 $ 13,803.95 17,555.00 $ 10,000.00 $ 18,000.00 2.53% 100-60-53441-130-000 STORM SEWER MAINT FICA 952.39 $ 1,671.54 $ 1,024.35 1,345.00 $ 1,380.00 2.60% 100-00-53441-131-000 STORM SEWER MAINT RETIREMENT 869.55 $ 1,549.22 $ 959.37 1,265.00 $ 1,305.00 3.16% 100-00-53441-200-000 STORM SEWER MAINT OTHER 432.01 $ 446.80 $ 1,464.04 3,600.00 $ 3,600.00 $ 3,600.00 24,285.00 0.00% 100-00-53600-100-000 SANITARY SEWER MAINT WAGES $ 27,733.54 $ 31,734.68 $ 33,141.07 31,775.00 $ 33,000.00 $ 33,000.00 3.86% 100-00-53600-130-000 SANITARY SEWER MAINT FICA 2,069.61 $ 2,368.50 $ 2,470.99 2,430.00 $ 2,525.00 3.91% 100-00-53600-131-000 SANITARY SEWER MAINT RETIREM EN 1,885.97 $ 2,189.76 $ 2,303.22 2,290.00 $ 2,395.00 4.59% 100-00-53600-200-000 SANITARY SEWER MAINT OTHER 2,645.63 $ 369.73 $ 2,657.67 2,500.00 $ 2,500.00 $ 2,500 00 40,420.00 0.00% 100-00-53620-100-000 GARBAGE COLLECTION WAGES $ 39,798.83 $ 42,087.56 $ 42,203.91 47,687.00 $ 25,000.00 $ 48,000.00 0.66% 100-00-53620-130-000 GARBAGE COLLECTION FICA 3,041.32 $ 3,212.59 $ 3,224.50 3,650.00 $ 3,675.00 0.68% 100-00-53620-131-000 GARBAGE COLLECTION RETIRE 82.78 $ 174.13 $ 129.33 100-00-53620-200-000 GARBAGE COLLECTION OTHER 448.98 $ 469.17 $ 330.00 300.00 300.00 300.00 51,975.00 0.00% 100-00-53632-100-000 RECYCLING WAGES $ 17,988.19 $ 19,079.11 $ 21,029.51 20,982.00 $ 19,200.00 $ 22,000.00 4.85% 100-00-53632-130-000 RECYCLING FICA 1,372.54 $ 1,455.51 $ 1,594.60 1,605.00 $ 1,685.00 4.98% 100-00-53632-131-000 RECYCLING RETIREMENT 92.66 $ 99_07 $ 412.19 100-00-53632-200-000 RECYCLING OTHER 850.00 $ 300.00 $ 180.00 815.00 $ 4,337.00 815.00 24,500.00 0.00% 100-00-57347-100-000 CURB & GUTTER WAGES $ 19,564.00 $ 27,035.35 $ 11,099.82 21,890.00 $ 10,000.00 $ 22,000.00 0.50% 100-00-57347-130-000 CURB & GUTTER FICA 1,45433 $ 2,007.70 $ 823.63 1,675.00 $ 1,685.00 0.60% 100-00-57347-131-000 CURB & GUTTER RETIREMENT 1,330.35 $ 1,858.45 $ 771.41 1,580.00 $ 1,595.00 0.95% 100-00-57347-200-000 CURB & GUTTER OTHER 8,431.27 $ 10,181.16 $ 6,447.79 8,000.00 $ 1,000.00 $ 7,500.00 32,780.00 -6.25% 100-00-57348-100-000 SIDEWALKS WAGES 6,273.24 $ 10,013.17 $ 7,011.65 10,450.00 $ 5,000.00 $ 10,000.00 -4.31% 100-00-57348-130-000 SIDEWALKS FICA 465.13 $ 741.72 $ 520.82 800.00 765.00 -4.38% 100-00-57348-131-000 SIDEWALKS RETIREMENT 426.59 $ 682.58 $ 487.29 755.00 725.00 -3.97% 100-00-57348-200-000 SIDEWALKS OTHER 6,182.59 $ 1,312.95 $ 1,699.38 7,000.00 $ 2,500.00 $ 6,500.00 17,990.00 -7.14% 100-00-57431-200-000 STREET DEPT SURPLUS $ 779,935.00 $ 806,490.00 3.40% 100-00-53101-132-000 STREET DEPT INSURANCE $ 154,808.00 $ 168,001.69 $ 174,041.51 $ 177,204.00 $ 247,604.00 $ 177,204 00 $ 184,230.00 $ 251,630.00 3.96% 100-00-53307-200-000 GAS & OIL OTHER $ 53,681.60 $ 41,695.20 $ 46,242.40 $ 53,000.00 $ 53,000.00 $ 51,000.00 -3.77% 100-00-53313-200-000 STOP & GO LIGHTS 4,382.17 $ 1,369.21 $ 5,503.08 $ 3,200.00 $ 3,200.00 $ 3,200.00 0.00% 100-00-57345-200-000 STORM SEWER 1,154.60 $ 1,401.30 $ 740.93 $ 3,200.00 3,200.00 3,200.00 0.00% 10(0-00-57410-200-000 SANITARY SEWER OTHER 4,052.60 $ 197.08 3,351.24 $ 11,000.00 $ 1,027,539.00 $ 11,000.00 $ 10,000.00 $ 1,058,120.00 -9.09% 2.98% 100-00-S5110-100-000 LIBRARY WAGES $ 208,396.32 $ 221,557.99 $ 233,655.01 $ 256,004 $ 256,004 $ 284,479 11.12% 100-00-55110-130-000 LIBRARY FICA $ 15,493.06 $ 16,488.82 $ 17,393.06 19,584 19,584 21,793 11.28% 100-00-55110-131-000 LIBRARY RETIREMENT 8,432.45 $ 8,283.86 $ 8,154.70 10,034 10,034 11,875 18.35% 100-00-55110-132-000 LIBRARY INSURANCE $ 45,175.71 $ 47,735.59 $ 52,939.76 50,625 50,625 52,557 3.82% 100-00-55110-200-000 LIBRARY WORK COM/PROP INS 4,825.49 $ 4,687.00 $ 9,420.00 10,500 10,500 10,500 cL00% 100-00-55110-200-000 LIBRARY MISCELLANEOUS $ 16,161.33 $ 16,5144..9951 $s 31,469.96 1,500 1,500 1,500 0.00% 100-00-55110-301-000 LIBRARY PERIODICALS/MAGAZINES 633.73 $ 94 (377.05) 1,200 1,200 1,200 0.00% 100-00-55110-302-000 LIBRARY CHILDRENS 3,489.64 $ 6,839.13 $ 6,709.95 7,900 7,900 7,900 0.00% 100-00-55110-303-000 LIBRARY ADULT BOOKS $ 11,293.24 $ 9,228.73 $ 10,652.61 11,000 11,000 11,000 0.00% 100-00-55110-304-000 LIBRARY VISUAL 1,404.81 $ 1,554.49 $ 1,425.55 3,500 3,500 3,500 0.00% 100-00-55110-305-000 LIBRARY BLDG EQUIP & SUPPLIES 5,390.79 $ 3,639.67 $ 2,868.21 2,500 2,500 3,000 20.00% 100-00-55110-306-000 LIBRARY MAINTENANCE 4,362.93 6,822.89 9,369.51 6,000 $ 6,000 0.00% 6,000 100-00-55110-307-000 LIBRARY UTILITIES 19,501.50 20,892.06 17,783.14 $ 22,000 22,000 22,000 0.00% 100-00-55110-308-000 LIBRARY ELECTRONIC DATABASES $ 100-00-55110-309-000 LIBRARY AUDIO BOOKS 1,657.97 1,715.97 1,752.89 2,000 2,000 2,000 0.00% 100-00-55110-310-000 LIBRARY EDUCATION & TRAINING 1,255.19 2,269.08 1,791.13 $ 2,000 2,000 2,000 0.00% 100-00-55110-311-000 LIBRARY TECHNOLOGY 16,758.50 23,063.93 23,344.30 25,000 25,000 25,000 0.00% 100-00-55110-312-000 LIBRARY POSTAGE 21.81 100-00-55110-313-000 LIBRARY FURNISHING & EQUIPMENT 120.62 300 300 300 0.00% 100-00-55110-314-000 LIBRARY OFFICE SUPPLIES 4,329.65 7,167.03 7,145.00 6,000 9,000 8,250 37.50% 100-00-55110-315-000 LIBRARY ADMINISTRATIVE FEES 100-00-55110-316-000 LIBRARY SPECIAL DONATION EXPENSE 100-00-55110-317-000 LIBRARY CLEANING SERVICES 1,695.00 2,120.00 3,470.00 2,500 2,500 2,500 0.00% 100-00-55110-318-000 LIBRARY PROGRAMMING/ADVERTISING 2,174.81 1,179.50 1,294.96 1,800 2,200 3,500 94.44% 100.00-55110-319-000 LIBRARY YOUTH SERVICES SUPPLIES 540.64 1,465.50 3,048.44 1,900 1,900 3,500 84.21% 100-00-57520-200-000 LIBRARY OUTLAY $ 443,847.00 484,354 100-00-55200-100-000 PARKS WAGES 55,987.30 61,494.98 69,81127 65,400 77,000 67,055 2.53% 100-00-55200-130-000 PARKS FICA 4,283.04 4,71)&37 5,351.18 5,005 5,891 5,130 2.50% 100-00-55200-131-000 PARKS RETIREMENT 787.24 762 650 690 -9.45% 100-00-55200-132-000 PARKS INSURANCE 51,799.94 4,534.44 5,106 5,200 5,475 7.23% 100-00-55200-200-000 PARKS OTHER $ 63,248.75 6,166.10 8,775 13,000 11,000 25.36% 100-00-55200-201-000 PARKS FUEL 6,166.10 7,250 7,250 7,250 0.00% 100-00-55200-202-000 PARKS FLEET MAINTENANCE & SUPPLIES 8,164.66 6,100 5,500 5,500 -9.84% 100-00-55200-203-000 PARKS SUPPLIES/TOOLS 17,211.50 16,500 14,000 12,000 -27.27% 100-00-55200-204-000 PARKS BALLFIELD MAINTENANCE & SUPPLIES 674.79 750 1,750 750 0.00% 100-00-55200-205-000 PARKS EMPLOYEE TRAINING 338.06 750 100 100 -86.67% 100-00-55200-206-000 PARKS PORTABLE TOILETS 4,047.25 4,000 3,500 4,000 0.00% 100-00-55200-207-000 PARKS UTILITIES 10,308.39 4,100 10,500 11,000 168.29% 100-00-55300-100-000 RECREATION WAGES $ 64,920.00 66,073.13 69,064.00 70,543 70,543 73,840 4.67% 100-00-55300-130-000 RECREATION FICA 4,790.91 4,784.99 5,008.24 5,396 5,396 5,650 4.71% 100-00-55300-131-000 RECREATION RETIREMENT 4,414.56 4,559.05 4,799.95 4,870 4,870 5,130 5.34% 100-00-55300-132-000 RECREATION INSURANCE $ 22,625.10 24,148.59 25,344.10 25,800 25,800 26,300 1.94% 100-00-55300-200-000 RECREATION OTHER 4,764.76 7,923.70 1,983.25 5,227 3,000 3,000 -42.61% 100-00-55300-201-000 RECREATION SUPPLIES 1,643.85 1,500 750 700 -53.33% 100-00-55300-202-000 RECREATION EMPLOYEE TRAINING 943.91 1,015 1,000 1,000 -1.48% 100-00-55300-203-000 RECREATION PROGRAM EXPENSE 26,182.34 12,000 46,000 43,450 100-00-55440-200-000 RINKS OTHER 41.76 110.81 1,045 251,894.00 200 100 $ 289,120.00 -90.43% 14.78% 100-00-55202-100-000 KARNER BLUE GARDEN CLUB 11,483.50 12,526.34 13,880,76 4,500.00 4,500.00 $ 4,500.00 $ 4,500.00 0.00% 0.00% 100-00-51102-200-000 FAX MACHINE OTHER 865.06 912.88 1,008.79 1,100 00 190.00 -100.00% 100-00-51103-200-000 POSTAGE 1,377.89 2,729.49 2,106.80 $ 4,500.00 3,000.00 $ 3,000.00 -33.33% 100-00-51440-200-000 ELECTIONS OTHER 5,175.22 10,111.53 4,414.58 16,000.00 6,350.00 $ 12,000.00 -25.00% 100-00-51510-200-000 AUDIT OTHER 56,904.00 62,422.50 62,333.25 65,000.00 52,750 00 $ 65,000 00 0.00% 100-00-51530-200-000 ASSESSMENT OF PROPERTY 23,300.00 23,300.00 14,500.00 15,000.00 15,000.00 $ 15,000.00 0.00% 100-00-51531-200-000 MANUF ASSESS SURCHARGE 1,019.13 998.04 1,036.20 1,250.00 1,190.00 $ 1,250.00 0.00% 100-00-51533-200-000 SAFETY PROGRAM OTHER 9,600.00 9,600.00 9,600.00 10,000.00 9,600.00 $ 10,000.00 0.00% 100-00-51700-200-000 STORAGE BULDG / OLD ANIMAL SHELTER 48.00 100-00-51980-200-000 SUNDRY UNCLASSIFIED OTHER 16,960.00 18,958.52 26,888.21 20,000.00 27,250.00 20,500.00 2.50% 100-00-51982-200-000 INFORMATION TECHNOLOGY 10,138.70 9,876.00 10,733.67 15,000.00 12,500.00 15,000.00 0.00% 100-00-53420-200-000 STREET LIGHTING 66,975.52 65,679.19 66,068.16 70,000.00 65,000.00 67,500.00 -3.57% 100-00-53510-200-000 AIRPORT OTHER 12,500.00 12,504.59 12,500.00 12,500.00 12,500.00 12,500.00 0.00% 100-00-53630-200-000 LANDFILL OTHER 40,428.00 48,784.25 49,550.98 56,000.00 45,000.00 53,000.00 -5.36% 100-00-53631-200-000 LANDFILL ABANDONMENT 3,606.00 3,950.00 4,068.00 4,500.00 4,200.00 4,500.00 0.00% 100-00-54101-200-000 RODENT & PEST CONTROL 175.00 185.00 95.00 500.00 100.00 500.00 0.00% 100-00-54102-200-000 ANIMAL SHELTER 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 0.00% 100-00-55207-200-000 LALLAPALOOZA OPER EXP OTHER 891.93 906.32 6,674.66 1,000.00 535.00 $ 1,000.00 0.00% 100-00-55301-200-000 DONATIONS OTHER 100-00-57343-200-000 STREET LIGHTING OUTLAY 2,845.00 1,720.05 2,500.00 2,500.00 0.00% 100-00-57636-200-000 FOUNDATION TRAIL 14,392.32 11,484.03 7,371.51 50,000.00 100-00-57730-200-000 LEVEE CERTIFICATION / MAINT 7,295.12 1,099.73 2,342.57 $ 1,200.00 75.00 3,000.00 150.00% -3.36% 100-00-58000-000-000 INVESTMENT MANAGEMENT FEES 1,106.10 640.18 339.86 500.00 $ 306,550.00 - $ 296,250.00 -100.00% 300 Fund PRINCIPAL L/T DEBT 226,206.05 505,656.41 744,343.59 $ 500,000.00 $ 500,000.00 $ 525,000.00 $ 540,000.00 $ 540,000.00 8.00% 8.00% 300 Fund INTEREST L/T DEBT 3,026.82 $ 4,343.59 $ 15,598.22 $ 25,000.00 $ 25,000.00 $ 25,000.00 $ 35,000.00 35,000.00 40.00% 40.00% TOTALS 3,223,548.47 $3,556,131.39 $3,946,861.57 $ 3,957,318.00 $ 3,957,318.00 $ 3,870,073.50 $ 4,156,812.00 4,156,812.00 Less: Debt & Library Revenues 2,991,839.96 $2,771,755.98 $2,925,508.68 $ 3,170,906.92 $ 3,171,936.00 $ 3,059,691.50 $ 3,282,678.00 3,321,430.00 3.52% City Share Library 141,384.87 $ 129,197.50 $ 181,900.05 $ 183,465.00 $ 183,465.00 $ 186,865.00 $ 185,220.00 185,220.00 0.96% Expenditure Difference (%) APPROVED BY COMMON COUNCIL x_/2025 2027 City Operating Expenses By Department Library, $185,220 , 5% Streets -Operating, $806,490 , 21% Parks & Recreation, $293,620 , 8% Fire, $116,000 , 3% Administrative, $400,225 , 10% Debt Payments, $575,000 , 15% Municipal Services & Liability Insurance, $434,950 , 11% Police-Operating, $872,143 , 22% Aquatic Center, Lunda Park, Taxi, $215,000 , 5%