Common Council Agenda & Packet (PDF)

CITY OF PLYMOUTH, WISCONSIN TUESDAY, MAY 12, 2026 COMMON COUNCIL MEETING 7:00 PM COUNCIL CHAMBERS, ROOM 302 128 SMITH ST. PLYMOUTH, WI 53073 AGENDA 1. Call to order and roll call: 2. Pledge of Allegiance. 3. Approval of the Consent Agenda (Alderpersons may request removal of item(s), or part thereof without debate or vote): A. Approve minutes of the meeting held Tuesday, April 28, 2026 B. Approve City and Utility Reports: I. List of City & Utility Vouchers dated 04/01/2026 – 04/30/2026 C. Minutes acknowledged for filing – Library Board: April 6 – Plymouth Community Television: April 14 - Police & Fire Commission: April 28 - Committee of the Whole: April 28 D. Building Report for April 2026 – 42 Permits at $3,125,055 E. Approve Temporary “Class B” Beer License for Great Marriages – Anniversary Party for Great Marriages, to be held on July 18, 2026 from 12 PM – 10 PM at Lot West of 11 Rustic St. F. Approve Annual Mobile Home Park Application: Plymouth MHP LLC – 728 State Hwy 57 4. Audience Comments: Citizens comments must be recognized by the mayor or presiding officer and are limited to three minutes per person from those signed in on the registration sheet located at the back of the Council Chambers prior to the start of the meeting. 5. Items removed from Consent Agenda: 6. Proclamation: A. Recognition of National Preservation Month in the City of Plymouth – Don Pohlman, Mayor 7. Resolution: A. Resolution No. 10 of 2026 A Resolution Approving Updates to the Organizational Structure, 2026 Salary Schedule, and Job Descriptions – Tim Blakeslee, City Administrator/Utilities Manager B. Resolution No. 11 of 2026 Purchasing Policy Updates – Tim Blakeslee, City Administrator/Utilities Manager C. Resolution No. 12 of 2026 Accepting a Portion of Road Right-of-Way known as South Milwaukee Street in the City of Plymouth – Jack Johnston, Assistant City Administrator/Community Development Director 8. Ordinance: A. No. 10 An Ordinance Repealing Section 11-3-10 and Creating Section 11-5-2 of the City of Plymouth Code of General Ordinances Related to Underage Smoking and Vaping – Ken Ruggles, Police Chief 9. New Business: A. Discussion and Possible Action on Agreement with Kapur & Associates for Construction Management on the 2026 Grove Street Project – Cathy Austin, Director of Public Works B. Discussion and Possible Action on Phase 1 Specific Implementation Plan for Heritage Grove – Tim Blakeslee, City Administrator/Utilities Manager C. Discussion and Possible Action on Utility Easement Agreement on Parcel # 59016223380 – Tim Blakeslee, City Administrator/Utilities Manager D. Discussion and Possible Action on Development Update with Premier Plymouth, LLC and TW Plymouth, LLC – Tim Blakeslee, City Administrator/Utilities Manager 10. Entertain a Motion to go into Closed Session for the following: Pursuant to Wis. Stat. 19.85 (1)(c) for considering employment, promotion, compensation or performance evaluation data of public employee over which the governmental body has jurisdiction or exercises responsibility regarding Comp/Class Phase 3 AND Pursuant to Wis. Stat. 19-85 (1) (e) deliberating or negotiating the purchasing of public properties, the investing of public funds or conducting other specified public business, whenever competitive or bargaining reasons require a closed session – regarding parcels 59271822200, 59271802310 and 59271803390 11. Entertain a motion to go into Open Session 12. Discussion and Possible Action on Closed Session Items 13. Adjourn to 7:00 PM on Tuesday, May 26, 2026 It is likely a quorum of members of other governmental bodies of the municipality may be in attendance at the above stated me eting to gather information. No action will be taken by any governmental body at the above stated meeting other than the governmen tal body specifically referred to above in this notice. Please note that, upon reasonable notice, efforts will be made to accommodate the needs of disabled individuals through appropriate aids and services. For additional information or to request this service, please contact the City of Plymouth ADA Coordinat or Leah Federwisch, located in the Plymouth Utilities office at 900 County Road PP, Plymouth, WI or call 920-893-3853. CITY OF PLYMOUTH, WISCONSIN TUESDAY, APRIL 28, 2026 COMMON COUNCIL MEETING 7:00 PM COUNCIL CHAMBERS, ROOM 302 128 SMITH ST. PLYMOUTH, WI 53073 UNOFFICIAL MINUTES 1. Call to order and roll call: Mayor Pohlman called the meeting to order at 7:00 PM. On the call of the roll, the following were present: Angie Matzdorf, Diane Gilson, Mike Penkwitz, John Binder, Dana Haucke, Dave Herrmann, Jeff Tauscheck and Kevin Sande. Also present: City Administrator/Utilities Manager Tim Blakeslee, City Attorney Crystal Fieber, Police Chief Ken Ruggles, Assistant Administrator/Community Development Director Jack Johnston, Director of Public Works Cathy Austin, and City Clerk/Deputy Treasurer Anna Voigt. 2. Pledge of Allegiance. 3. Approval of the Consent Agenda (Alderpersons may request removal of item(s), or part thereof without debate or vote): Motion was made by Herrmann/Matzdorf to approve the consent agenda. Upon the call of the roll, all voted aye. Motion carried. A. Approve minutes of the meeting held Tuesday, April 21, 2026 B. Approve City and Utility Reports: I. Electric, Water and Sewer Sales Report – March 2026 II. Utility Related Write Offs for April 2026 - $20.78 C. Minutes acknowledged for filing – Plan Commission: March 5 - Police and Fire Commission: April 2 and April 14 – Finance & Personnel Committee: April 14 – Committee of the Whole: April 14 D. Approve Application for Event: Plymouth Chamber of Commerce – Mill Street Festival, to be held July 1 1, 2026 from 9:00 AM – 4:00 PM. Request Stayer Park Shelter Fee be Waived and Request for Alcohol Allowed in Event Area. E. Approve Application for Event: Plymouth Chamber of Commerce – Pumpkin Walk, to be held October 3 0, 2026 from 5 PM – 7 PM. Request Stayer Park Shelter Fee be Waived. F. Approve Application for Event: Plymouth Chamber of Commerce – Holiday Parade, to be held November 27, 2026 starting at 7 PM. Request for Alcohol Allowed in Event Area. 4. Audience Comments: Citizens comments must be recognized by the mayor or presiding officer and are limited to three minutes per person from those signed in on the registration sheet located at the back of the Council Chambers prior to the start of the meeting.: None 5. Items removed from Consent Agenda: None 6. CITIZEN COMMITTEE APPOINTMENTS: Announce Mayoral Appointment: Mayor Pohlman announced the following appointments A through B. A. Police & Fire Commission (5 yr. term) – Neal Moegenburg B. Plan Commission (3 yr. term) – Ron Nicolaus and Jane Meyer Mayoral Appointment requiring Council approval: Motion was made by Tauscheck/Sande to approve the following appointment A through G. Upon the call of the roll, all voted aye. Motion carried. A. Board of Appeals (3 yr. term) – Jane Meyer and Amy Odekirk B. Housing Authority (5 yr. term) – Noel Friederichs C. Library Board (3 yr. term) – Mark Douville and Matt Kaczkowski D. Park Committee (5 yr. term) – Katie Schroeder and Mark Melcher E. Public Safety Committee (Coincident with Mayor) – Al Kranick F. Revolving Loan Committee (3 yr. term) – Derrick Hermmann G. Room Tax Commission (1 yr. term) – Kaushik Patel and (New Chamber Director) 7. Resolutions: A. No. 8 - World Migratory Bird Day Resolution: Mayor Pohlman stated he will be reading the Resolution at the Chamber Office on May 7 and invited everyone to join. Motion was made by Penkwitz/Tauscheck to approve Resolution 8. A unanimous aye vote was cast. Motion carried. B. No. 9 – Commendation for Gary Kaiser – Mayor Pohlman: Mayor Pohlman read the Resolution for Gary Kaiser and presented it to Sue Kaiser. A Motion was made by Binder/Tauscheck to approve Resolution No. 9. A unanimous aye vote was cast. Motion carried. 8. New Business: A. Discussion and Possible Action on Insurance Broker Proposal – Blakeslee explained that in 2025 the City issues an RFP for health insurance brokerage services and selected Gallagher at a cost of $20,400 approving a one-year agreement. The proposed renewal reflects a 3% increase over the current rate. Funding for broker services will come from the self-insurance fund. Motion was made by Herrmann/Haucke to approve the renewal with Gallagher. Upon the call of the roll, all voted aye. Motion carried. B. Discussion and Possible Action on Annual Street Program Bids: Grove Street – Austin explained that the City opened five bids for the 2026 Street and Utility Project. Alfson Excavating LLC was the lowest bid. Motion was made by Penkwitz/Tauscheck to approve the bid from Alfson Excavating LLC. Tauscheck asked if the City has used the contractor before. Austin stated that the city hasn’t used them before, but they do go through pre-qualifications process and the Kapur, the engineering company, has worked with them before. Penkwitz asked if there would still be a slope to the north side of the street? Austin there would be a some but she will double check the plans. Binder asked when the project will start. Austin stated that the work will start after Graduation, and there will still be access on Thursdays for Municipal Band and for Fallooza. Upon the call of the roll, all voted aye. Motion carried. 9. Entertain a Motion to go into Closed Session for the following: Motion was made by Tauscheck/Herrmann to go into closed session. Upon the call of the roll, all voted aye. Motion carried. Pursuant to Wis. Stat. 19.85 (e) deliberating or negotiating the purchasing of public properties, the investing of public funds or conducting other specified public business, whenever competitive or bargaining require a closed session – Sartori Development Agreement 10. Entertain a motion to go into Open Session: Motion was made by Matzdorf/Tauscheck to go into open session. Upon the call of the roll, all voted aye. Motion carried. 11. Discussion and Possible Action on Closed Session Items: None 12. Adjourn to 7:00 PM on Tuesday, May 12, 2026: Motion was made by Tauscheck/Herrmann to adjourn the meeting. A unanimous aye vote was cast. Motion carried. CITY OF PLYMOUTH Payment Approval Report - C ouncil Voucher Report City & Utility Page: 1 Report dates: 4/1/2026-4/30/2026 May 05, 2026 07:34AM Report Criteria: Detail report. Invoices with totals above $0 included. Paid and unpaid invoices included. Invoice Detail.GL account = "0100100001000"-"2200567002200","2400111000000"-"8000232000000" Vendor Vendor Name Invoice Number Description Invoic e Date Net Invoice Amount Amount Paid Date Paid 10092 10092 ALTEC INDUSTRIES INC 13528124 FREIGHT 04/06/2026 306.01 306.01 04/24/2026 10092 ALTEC INDUSTRIES INC 13528124 TOOL 04/06/2026 384.62 384.62 04/24/2026 10092 ALTEC INDUSTRIES INC 26050601 BUCKET TRUCK 04/01/2026 379,189.00 379,189.00 04/10/2026 Total 10092: 379,879.63 379,879.63 10175 10175 AURORA HEALTH CARE 657304 VENIPUNCTURE - SCHWARTZ 04/13/2026 25.00 25.00 04/24/2026 Total 10175: 25.00 25.00 10305 10305 BOARDMAN & CLARK LLP 315545 LEGAL SERVICE 03/30/2026 2,799. 00 2,799.00 04/10/2026 10305 BOARDMAN & CLARK LLP 315546 LEGA L SERVICE 03/30/2026 212.50 212.50 04/10/2026 Total 10305: 3,011.50 3,011.50 10325 10325 BORDER STATES ELECTRIC SU 932283488 TERMINATOR, ELBOW 1/0 SOL 04/15/ 2026 2,276.40 2, 276.40 04/24/2026 10325 BORDER STATES ELECTRIC SU 932283488 SHIPPING 04/15/2026 32.54 32.54 04/24/2026 Total 10325: 2,308.94 2,308.94 10423 10423 C&M HYDRAULIC TOOL SUPPL 0184399-IN T OOL REPAIR 04/28/2026 45.00 45.00 05/01/2026 10423 C&M HYDRAULIC TOOL SUPPL 0184399-IN FREIGHT 04/28/2026 11.01 11.01 05/01/2026 Total 10423: 56.01 56.01 10720 10720 FERGUSON WATERWORKS #14 0455960 INVENTORY - LOCATOR 03/25/2026 4, 200.00 4,200.00 04/10/2026 Total 10720: 4,200.00 4,200.00 10930 10930 AURORA EAP CINV040102 EAP - CI TY 03/31/2026 253.80 253.80 04/17/2026 10930 AURORA EAP CINV040102 EAP - UTIL ITIES 03/31/2026 140. 40 140.40 04/17/2026 Total 10930: 394.20 394.20 10945 10945 ENERGENECS INC einv0050235 BW PUMP SEAL FAIL 04/10/2026 2, 602.00 2,602.00 04/24/2026 Total 10945: 2,602.00 2,602.00 11025 11025 FASSE DECORATING CENTER JK5TK PAR KS MATERIALS 04/08/ 2026 50.66 50.66 04/17/2026 11025 FASSE DECORATING CENTER WS7B8 STREET SIGN S & MARKINGS M 05/30/ 2026 3,102.40 3, 102.40 05/01/2026 Total 11025: 3,153.06 3,153.06 CITY OF PLYMOUTH Payment Approval Report - C ouncil Voucher Report City & Utility Page: 2 Report dates: 4/1/2026-4/30/2026 May 05, 2026 07:34AM Vendor Vendor Name Invoice Number Description Invoic e Date Net Invoice Amount Amount Paid Date Paid 11040 11040 FELDMANN SALES & SERVICE I 16506 2026 POLARIS RANGER 1000 E 04/28/2026 14,729.00 14,729. 00 04/29/2026 11040 FELDMANN SALES & SERVICE I 16506 ACCESSORIES ADDED TO RAN 04/28/2026 6,660.64 6,660. 64 04/29/2026 11040 FELDMANN SALES & SERVICE I 50910 PARKS EQUI PMENT REPAIR & 04/ 10/2026 428.60 428.60 05/01/2026 11040 FELDMANN SALES & SERVICE I 50911 PARKS EQUI PMENT REPAIR & 04/ 10/2026 65.94 65.94 04/24/2026 11040 FELDMANN SALES & SERVICE I 51314 PARKS EQUI PMENT REPAIR & 04/ 24/2026 23.96 23.96 05/01/2026 Total 11040: 21,908.14 21,908.14 11155 11155 GRITTS AUTO SERVICE 46318 FLEET VEH ICLE SERVICE 04/20/ 2026 88.18 88.18 05/01/2026 11155 GRITTS AUTO SERVICE 46627 FLEET VEH ICLE SERVICE 04/16/ 2026 55.90 55.90 05/01/2026 11155 GRITTS AUTO SERVICE 46638 FLEET VEH ICLE SERVICE 04/16/ 2026 98.74 98.74 05/01/2026 Total 11155: 242.82 242.82 11180 11180 H & H UTILITY EXC AVATING INC 4001482-01 EXCAVATING-ELECTRIC D EPT 04/15/2026 4,521.81 4,521.81 04/24/2026 11180 H & H UTILITY EXC AVATING INC 4001483-01 EXCAVATING-ELECTRIC D EPT 04/16/2026 8,514.31 8,514.31 04/24/2026 11180 H & H UTILITY EXC AVATING INC 4001484-01 EXCAVATING-ELECTRIC D EPT 04/23/2026 1,695.06 1,695.06 05/01/2026 11180 H & H UTILITY EXC AVATING INC 4001485-01 EXCAVATING-EL ECTRIC DEPT 04/23/ 2026 529.42 529.42 05/01/2026 11180 H & H UTILITY EXC AVATING INC 4001486-01 EXCAVATING-ELECTRIC D EPT 04/23/2026 1,069.39 1,069.39 05/01/2026 Total 11180: 16,329.99 16,329.99 11205 11205 HAUCKE PLUMBING & HEATING 2600584 UTILIT Y BUILDING MAIN 03/ 31/2026 880.40 880.40 04/10/2026 Total 11205: 880.40 880.40 11687 11687 MARTELLE WATER TREATMEN 31307 AQ UA-MAG 04/06/2026 3,093. 39 3,093.39 04/17/2026 11687 MARTELLE WATER TREATMEN 31307 SODIUM HYPOCHLORITE 04/06/2026 1,621.05 1,621. 05 04/17/2026 11687 MARTELLE WATER TREATMEN 31307 FREIGHT 04/06/2026 50.00 50.00 04/17/2026 Total 11687: 4,764.44 4,764.44 11815 11815 MIKE BURKART FORD INC 408684 FIRE VEHICL ES - LESS STATEM 03/26/ 2026 161.25 161.25 04/17/2026 11815 MIKE BURKART FORD INC 51866 GARAGE SMAL L EQUIPMENT R 04/09/ 2026 836.82 836.82 04/17/2026 Total 11815: 998.07 998.07 11875 11875 SECURIAN FINANCIAL GROUP I May 2026 Stmn EE CONTRIBUTION-UTILITIES 04/16/2026 440.00 440.00 04/17/2026 11875 SECURIAN FINANCIAL GROUP I May 2026 Stmn BASIC PREMIUM-UTILITIES 04/16/2026 369.47 369.47 04/17/2026 11875 SECURIAN FINANCIAL GROUP I May 2026 Stmn ER CONTRIBUTION-UTILITIES 04/16/2026 73.89 73.89 04/17/2026 11875 SECURIAN FINANCIAL GROUP I May 2026 Stmn EE CONTRIBUTION-CITY 04/16/2026 608.93 608.93 04/17/2026 11875 SECURIAN FINANCIAL GROUP I May 2026 Stmn BASIC PREMIUM-CITY 04/16/2026 403.31 403.31 04/17/2026 11875 SECURIAN FINANCIAL GROUP I May 2026 Stmn ER CONTRIBUTION-CITY 04/16/2026 80.67 80.67 04/17/2026 Total 11875: 1,976.27 1,976.27 12255 12255 PLYMOUTH UTILITIES PUB BEN 04 0 PUB LIC BENEFITS 04/14/2026 1,744.13 1,744. 13 04/17/2026 12255 PLYMOUTH UTILITIES PUBLIC BENE PUB LIC BENEFITS 04/28/ 2026 786.48 786.48 05/01/2026 12255 PLYMOUTH UTILITIES PUBLIC BENE PUB LIC BENEFITS 04/28/ 2026 925.13 925.13 05/01/2026 12255 PLYMOUTH UTILITIES PUBLIC BENE PUBLI C BENEFITS 04/08/2026 1, 252.02 1,252.02 04/10/2026 CITY OF PLYMOUTH Payment Approval Report - C ouncil Voucher Report City & Utility Page: 3 Report dates: 4/1/2026-4/30/2026 May 05, 2026 07:34AM Vendor Vendor Name Invoice Number Description Invoic e Date Net Invoice Amount Amount Paid Date Paid Total 12255: 4,707.76 4,707.76 12315 12315 PUBLIC SERVICE COMMISSION 2603-I-04740 SUBSTATION 5 04/20/ 2026 70.21 70.21 05/01/2026 Total 12315: 70.21 70.21 12380 12380 REGISTRATION FEE TRUST CHIPPER0407 TI TLE & PLATES 04/07/ 2026 214.50 214.50 04/10/2026 12380 REGISTRATION FEE TRUST INTERNATLTR TITLE & PLATES 04/07/ 2026 214.50 214.50 04/10/2026 Total 12380: 429.00 429.00 12400 12400 RESCO INC 3108064 TERMINAT OR, ELBOW 1/0 SOL 03/31/ 2026 3,516.00 3, 516.00 04/10/2026 12400 RESCO INC 3108064 COLD SHRINK JA CKET 03/31/2026 1,053. 00 1,053.00 04/10/2026 12400 RESCO INC 3108064 GROUND MOLDING 03/31/2026 144.00 144.00 04/10/2026 12400 RESCO INC 3108064 BLACK T APE 03/31/2026 675.00 675.00 04/10/2026 12400 RESCO INC 3108064 DISCOUNT 03/31/2026 3.02- 3.02- 04/10/2026 12400 RESCO INC 3108064 SPLICE, HEAT SHRINK #2-4/0 03/31/2026 279.75 279.75 04/10/2026 12400 RESCO INC 3108064 5/8 X 12 MACHINE BOLT 03/31/2026 363. 00 363.00 04/10/2026 12400 RESCO INC 3108897 TRIPLE EYENUT FO R 1" ROD 04/07/2026 370.60 370.60 04/24/2026 12400 RESCO INC 3108897 DISCOUNT 04/07/2026 .19- .19- 04/24/2026 12400 RESCO INC 3109459 477-4/0 AMPACT 04/13/2026 1,076.20 1,076.20 04/24/2026 12400 RESCO INC 3109459 DISCOUNT 04/13/2026 .54- .54- 04/24/2026 12400 RESCO INC 3109516 ORANGE FIBER OP TIC WARNIN 04/13/2026 120.00 120.00 04/24/2026 12400 RESCO INC 3109516 FREIGHT 04/13/2026 34.58 34.58 04/24/2026 12400 RESCO INC 3109516 DISCOUNT 04/13/2026 .06- .06- 04/24/2026 12400 RESCO INC 3109598 PEDESTAL, 3 PH PRI JUNCTION 04/14/2026 8,924.00 8,924.00 04/24/2026 12400 RESCO INC 3109598 DISCOUNT 04/14/2026 4.46- 4.46- 04/24/2026 12400 RESCO INC 3109625 BUSS, JNCT 4 WAY 200A 15KV L 04/14/2026 7, 272.00 7,272.00 04/24/2026 12400 RESCO INC 3109625 ARRESTER , ELBOW 9/10KV MO 04/14/ 2026 2,774.16 2, 774.16 04/24/2026 12400 RESCO INC 3109625 DISCOUNT 04/14/2026 5.02- 5.02- 04/24/2026 12400 RESCO INC 3109635 DISCOUNT 04/14/2026 1.58- 1.58- 04/24/2026 12400 RESCO INC 3109635 477 STIRRUP 04/14/2026 3,151.04 3,151.04 04/24/2026 12400 RESCO INC 3110199 ONE TIME LO CK 04/17/2026 1,698.00 1,698.00 04/24/2026 12400 RESCO INC 3110199 DISCOUNT 04/17/2026 .85- .85- 04/24/2026 12400 RESCO INC 3110199 FREIGHT 04/17/2026 122.55 122.55 04/24/2026 12400 RESCO INC 3110575 336 AUTO SLEEVE 04/21/2026 1,643.60 1,643.60 05/01/2026 12400 RESCO INC 3110575 5/8" LOCK NUT (PAL NUT) 04/21/2026 510.00 510.00 05/01/2026 12400 RESCO INC 3110575 3/8" GUY WRAP 04/21/2026 522. 00 522.00 05/01/2026 12400 RESCO INC 3110575 1/0 - 19STR CO PPER WIRE 04/21/2026 429.66 429.66 05/01/2026 12400 RESCO INC 3110575 DISCOUNT 04/21/2026 2.12- 2.12- 05/01/2026 12400 RESCO INC 3110575 WR159 CONNECT OR 04/21/2026 75.00 75.00 05/01/2026 12400 RESCO INC 3110575 WR 189 CONNE CTOR 04/21/2026 79. 00 79.00 05/01/2026 12400 RESCO INC 3110575 C BISCUIT COPPER CONNECT 04/21/2026 567.00 567.00 05/01/2026 12400 RESCO INC 3110575 2/0 PIGTAIL CO NNECTOR 04/21/2026 419. 00 419.00 05/01/2026 12400 RESCO INC 3110576 DISCOUNT 04/21/2026 .25- .25- 05/01/2026 12400 RESCO INC 3110576 4/0 - 1/0 AM PACT 04/21/2026 502. 50 502.50 05/01/2026 12400 RESCO INC 3110577 SPLICE, HEAT SHRI NK WCSM 04/21/ 2026 445.75 445.75 05/01/2026 12400 RESCO INC 3110577 DISCOUNT 04/21/2026 .22- .22- 05/01/2026 12400 RESCO INC 3110578 PIN, CROSSARM 6" CHANCE #8 04/21/2026 785.50 785.50 05/01/2026 12400 RESCO INC 3110578 DISCOUNT 04/21/2026 .39- .39- 05/01/2026 12400 RESCO INC 3110653 4/0 SERVICE SLEEVE 04/21/2026 323. 75 323.75 05/01/2026 12400 RESCO INC 3110653 FREIGHT 04/21/2026 19.03 19.03 05/01/2026 12400 RESCO INC 3110653 DISCOUNT 04/21/2026 .27- .27- 05/01/2026 12400 RESCO INC 3110653 2/0 SERVICE SLEEVE 04/21/2026 223. 50 223.50 05/01/2026 CITY OF PLYMOUTH Payment Approval Report - C ouncil Voucher Report City & Utility Page: 4 Report dates: 4/1/2026-4/30/2026 May 05, 2026 07:34AM Vendor Vendor Name Invoice Number Description Invoic e Date Net Invoice Amount Amount Paid Date Paid 12400 RESCO INC 3111206 INSULATOR, TIE TOP HENDRIX 04/27/2026 220.56 220.56 05/01/2026 12400 RESCO INC 3111206 DISCOUNT 04/27/2026 .11- .11- 05/01/2026 Total 12400: 38,320.65 38,320.65 12696 12696 STOP PROCESSING CENTER 21174 AUTO PAY SERVICE 04/01/2026 28.38 28.38 04/10/2026 Total 12696: 28.38 28.38 12750 12750 SUPERIOR CHEMICAL LLC 439593 PARKS JA NITORIAL 04/16/2026 648.97 648.97 05/01/2026 12750 SUPERIOR CHEMICAL LLC 440147 CITY HALL JANITORIAL 04/24/2026 157.34 157.34 05/01/2026 Total 12750: 806.31 806.31 12825 12825 PLYMOUTH GLASS 13871 STREET SIGNS A ND MARKINGS 04/07/ 2026 190.00 190.00 04/24/2026 Total 12825: 190.00 190.00 12882 12882 SPECTRUM 152367101040 INTERNET 04/ 01/2026 129.99 129.99 04/24/2026 12882 SPECTRUM 160218701040 INTERNET 04/ 01/2026 819.00 819.00 04/10/2026 12882 SPECTRUM 160218701040 PRI - UTILITIE S 04/01/2026 282.37 282.37 04/10/2026 12882 SPECTRUM 160218701040 PRI - CITY 04/01/2026 139.08 139.08 04/10/2026 12882 SPECTRUM 160218701040 PHONE LINES - UTIL ITIES 04/01/2026 198. 30 198.30 04/10/2026 12882 SPECTRUM 160218701040 PHONE - FIRE 04/01/2026 49.60 49.60 04/10/2026 12882 SPECTRUM 160218701040 PHONE - POLI CE 04/01/2026 49.60 49.60 04/10/2026 12882 SPECTRUM 160218701040 PHONE LINES - CITY 04/01/2026 148. 74 148.74 04/10/2026 12882 SPECTRUM CH STMT 4-15 POLICE - CABLE TV 04/15/2026 56.26 56.26 04/24/2026 12882 SPECTRUM YC STMT 4-15- PHONE - YO UTH CENTER 04/15/2026 18.75 18.75 04/24/2026 Total 12882: 1,891.69 1,891.69 12965 12965 US CELLULAR 0801642137 CELL PHONE - EM PLOYEES 04/08/2026 1,651. 84 1,651.84 04/24/2026 12965 US CELLULAR 0801642137 CELL PHONE - ST REETS 04/08/2026 1,002. 62 1,002.62 04/24/2026 12965 US CELLULAR 0801642137 CELL PHONES - PARKS 04/08/2026 43. 00 43.00 04/24/2026 12965 US CELLULAR 0801642137 CELL PHONES - POLICE 04/08/2026 410. 56 410.56 04/24/2026 12965 US CELLULAR 0801642137 CELL PHONE SERVI CE (FIRE) 04/08/2026 361.95 361.95 04/24/2026 12965 US CELLULAR 0801642137 CELL PHONE SERVI CE (UTILITI 04/08/ 2026 999.92 999.92 04/24/2026 12965 US CELLULAR 0801642137 CELL PHONES -L IBRARY 04/08/2026 40. 49 40.49 04/24/2026 12965 US CELLULAR 0801642137 CELL PHONES - CITY 04/08/2026 40. 49 40.49 04/24/2026 Total 12965: 4,550.87 4,550.87 12990 12990 UTILITY SALES & SERVICE INC 0217736- IN FREIGHT 04/15/2026 26.52 26.52 04/24/2026 12990 UTILITY SALES & SERVICE INC 0217736-IN ROD ACTUATOR 04/15/ 2026 51.00 51.00 04/24/2026 Total 12990: 77.52 77.52 13221 13221 WEX BANK 111905147 FLEET FUELING 04/15/2026 3,600.28 3,600.28 04/24/2026 13221 WEX BANK 111905147 FLEET FUELIN G 04/15/2026 859.31 859.31 04/24/2026 13221 WEX BANK 111905147 FLEET FUELIN G 04/15/2026 118.35 118.35 04/24/2026 CITY OF PLYMOUTH Payment Approval Report - C ouncil Voucher Report City & Utility Page: 5 Report dates: 4/1/2026-4/30/2026 May 05, 2026 07:34AM Vendor Vendor Name Invoice Number Description Invoic e Date Net Invoice Amount Amount Paid Date Paid Total 13221: 4,577.94 4,577.94 30006 30006 AFLAC 717161 AFLAC-CITY 04/ 27/2026 1,285.70 1, 285.70 05/01/2026 30006 AFLAC 717161 AFLAC-UTILITIE S 04/27/2026 110.34 110.34 05/01/2026 Total 30006: 1,396.04 1,396.04 30039 30039 BOND TRUST SERVICES CORP 103637 PAYING AGEN T FEE INVOICE 03/11/ 2026 400.00 400.00 04/10/2026 Total 30039: 400.00 400.00 30073 30073 COMPLETE OFFICE OF WI 116535 OFFICE SUPPLIES - POLICE 04/ 10/2026 35.45 35.45 04/17/2026 30073 COMPLETE OFFICE OF WI 118838 OFFICE SUPPLIES - POLICE 04/ 15/2026 106.12 106.12 04/17/2026 30073 COMPLETE OFFICE OF WI 120480 OFFICE SU PPLIES - LIBRARY 04/ 17/2026 36.69 36.69 04/24/2026 30073 COMPLETE OFFICE OF WI 120481 OFFICE SU PPLIES - LIBRARY 04/ 17/2026 11.39 11.39 04/24/2026 30073 COMPLETE OFFICE OF WI AR90801 COPY MA CHINE - LIBRARY 04/ 15/2026 28.54 28.54 04/24/2026 30073 COMPLETE OFFICE OF WI AR90802 COPY MA CHINE - LIBRARY 04/ 15/2026 138.88 138.88 04/24/2026 30073 COMPLETE OFFICE OF WI AR91160 PRIN TER - CLERK 04/15/ 2026 235.77 235.77 04/17/2026 Total 30073: 592.84 592.84 30084 30084 DELTA DENTAL OF WISCONSIN 000002531968 DE NTAL-CITY EE 04/16/ 2026 790.81 790.81 05/01/2026 30084 DELTA DENTAL OF WISCONSIN 000002531968 DENTAL-PU EE 04/16/ 2026 600.89 600.89 05/01/2026 30084 DELTA DENTAL OF WISCONSIN 000002531968 DE NTAL-CITY ER 04/16/ 2026 790.86 790.86 05/01/2026 30084 DELTA DENTAL OF WISCONSIN 000002531968 DENTAL-PU ER 04/16/ 2026 600.92 600.92 05/01/2026 Total 30084: 2,783.48 2,783.48 30086 30086 DEMCO INC 7797739 MATERIALS SUPPLI ES - LIBRAR 04/23/2026 228.68 228.68 05/01/2026 Total 30086: 228.68 228.68 30131 30131 FOX VALLEY TECHNICAL COLL SPINV034368 SHAW - CRIME 47504211-1 WI L 04/22/2026 325.00 325.00 05/01/2026 30131 FOX VALLEY TECHNICAL COLL SPINV034369 YURK - CRIME 47504211-1 WI L 04/22/2026 325.00 325.00 05/01/2026 Total 30131: 650.00 650.00 30135 30135 GALE/CENGAGE LEARNING 999102527528 BOOKS - LIBRARY 03/19/2026 101.36 101.36 04/02/2026 30135 GALE/CENGAGE LEARNING 999102578872 BOOKS - LIBRARY 04/01/2026 45.49 45.49 04/10/2026 30135 GALE/CENGAGE LEARNING 999102601410 BOOKS - LIBRARY 04/09/2026 66.30 66.30 04/24/2026 30135 GALE/CENGAGE LEARNING 999102612091 BOOKS - LIBRARY 04/13/2026 23.40 23.40 04/24/2026 30135 GALE/CENGAGE LEARNING 999102614777 BOOKS - LIBRARY 04/13/2026 52.00 52.00 04/24/2026 30135 GALE/CENGAGE LEARNING 999102624628 BOOKS - LIBRARY 04/16/2026 85.60 85.60 04/24/2026 Total 30135: 374.15 374.15 30150 30150 GREAT AMERICA FINANCIAL SE 41643620 COPY MA CHINE - LIBRARY 04/ 02/2026 199.30 199.30 04/10/2026 CITY OF PLYMOUTH Payment Approval Report - C ouncil Voucher Report City & Utility Page: 6 Report dates: 4/1/2026-4/30/2026 May 05, 2026 07:34AM Vendor Vendor Name Invoice Number Description Invoic e Date Net Invoice Amount Amount Paid Date Paid Total 30150: 199.30 199.30 30164 30164 HORST DISTRIBUTING INC 118104-000 EVERGREEN GOLF COURSE M 04/21/2026 1,100.30 1,100.30 05/01/2026 Total 30164: 1,100.30 1,100.30 30165 30165 HOSPITAL SISTERS HEALTH SY STMT 4-3-2026 PO LICE EVIDENCE - OWI 04/03/2026 93.00 93.00 04/10/2026 Total 30165: 93.00 93.00 30193 30193 KWIK TRIP INC STMT 3-31-202 GAS & OIL - POLICE 03/31/ 2026 71.66 71.66 04/17/2026 Total 30193: 71.66 71.66 30204 30204 LANGUAGE LINE SERVICES 11855015 TRANSL ATION SERVICES 02/28/ 2026 10.00 10.00 04/17/2026 Total 30204: 10.00 10.00 30216 30216 MARCO 41623783 PRINTER CONTRA CT 03/31/2026 152.90 152.90 04/17/2026 Total 30216: 152.90 152.90 30227 30227 MENARDS 17171 GARAGE BUILDING MAINT 04/02/2026 170. 23 170.23 04/10/2026 30227 MENARDS 17288 BUILD MAINTENANCE - LIBRAR 04/04/2026 73.68 73.68 04/10/2026 30227 MENARDS 17563 UTILITY MAINTE NANCE 04/10/2026 108. 92 108.92 04/17/2026 30227 MENARDS 17781 GARAGE CAP C 04/15/2026 172.69 172.69 04/24/2026 30227 MENARDS 17830 WELL SUPPLIES 04/16/2026 400.49 400.49 05/01/2026 Total 30227: 926.01 926.01 30238 30238 MONARCH LIBRARY SYSTEM 416750 NOTIFICATION SOFTWARE - LI 04/28/2026 312.97 312.97 05/01/2026 Total 30238: 312.97 312.97 30247 30247 NAPA AUTO PARTS 064487 WWTP BA TTERY 03/30/2026 186. 99 186.99 04/24/2026 30247 NAPA AUTO PARTS 64468 GARAGE LARGE EQ UIPMENT R 03/30/2026 1, 065.70 1,065.70 04/10/2026 30247 NAPA AUTO PARTS 64868 GARAGE SMALL EQUIPMENT R 04/06/ 2026 149.14 149.14 04/17/2026 30247 NAPA AUTO PARTS 64948 GARAGE SMALL EQUIPMENT R 04/07/ 2026 37.81 37.81 04/17/2026 30247 NAPA AUTO PARTS 64976 GARAGE SMALL EQUIPMENT R 04/07/ 2026 8.07 8.07 04/17/2026 30247 NAPA AUTO PARTS 65662 GARAGE SMALL EQUIPMENT R 04/20/ 2026 46.26 46.26 04/24/2026 Total 30247: 1,493.97 1,493.97 30280 30280 PLYMOUTH INTERGENERATIO 4882 ELEC TION FOOD 04/07/2026 660.00 660.00 04/24/2026 30280 PLYMOUTH INTERGENERATIO RENTAL 5-13-2 MG-B CITY OF PLYMOUTH 5-13- 04/13/2026 37.50 37.50 04/17/2026 Total 30280: 697.50 697.50 CITY OF PLYMOUTH Payment Approval Report - C ouncil Voucher Report City & Utility Page: 7 Report dates: 4/1/2026-4/30/2026 May 05, 2026 07:34AM Vendor Vendor Name Invoice Number Description Invoic e Date Net Invoice Amount Amount Paid Date Paid 30290 30290 PREVEA HEALTH 28795 FIRE FIGHTE R EXAM 03/31/2026 101. 00 101.00 04/17/2026 30290 PREVEA HEALTH 28853 FIRE FIGHTE R EXAM 04/15/2026 607. 06 607.06 05/01/2026 30290 PREVEA HEALTH 28854 DRUG SCREEN-RANDOM 04/29/2026 23.76 23.76 05/01/2026 30290 PREVEA HEALTH 28854 DRUG SCREEN-ADMIN 04/29/2026 23.76 23.76 05/01/2026 30290 PREVEA HEALTH 28854 DRUG SCREEN-ELECTIONS 04/29/2026 23.76 23.76 05/01/2026 30290 PREVEA HEALTH 28854 CENTER FOR HEALTH AND WE 04/29/2026 1, 863.32 1,863.32 05/01/2026 30290 PREVEA HEALTH 28855 CENTER FOR HEALTH AND WE 04/15/2026 1, 123.89 1,123.89 05/01/2026 Total 30290: 3,766.55 3,766.55 30299 30299 RAY OHERRON CO INC 2471425 WEAPON SUPPLIES 04/07/2026 29.22 29.22 04/17/2026 Total 30299: 29.22 29.22 30301 30301 REGISTER OF DEEDS STMT 4- 15-202 CSM SUBMISSION - RIVER WAL 04/15/2026 30. 00 30.00 04/17/2026 Total 30301: 30.00 30.00 30328 30328 SHEBOYGAN COUNTY FIRE CH 2026 2026 DUES - CITY 04/09/2026 155.33 155.33 04/17/2026 30328 SHEBOYGAN COUNTY FIRE CH 2026 2026 DUES - TOWN 04/09/2026 77.67 77.67 04/17/2026 Total 30328: 233.00 233.00 30352 30352 STREICHERS INC I1821525 RI SK MITIGATION EQUIPMENT 04/14/2026 645.00 645.00 04/24/2026 Total 30352: 645.00 645.00 30355 30355 SUPERIOR VISION INSURANCE 0000959046 VI SION-CITY EE 04/22/ 2026 160.88 160.88 05/01/2026 30355 SUPERIOR VISION INSURANCE 0000959046 VI SION-PU EE 04/22/2026 104.90 104.90 05/01/2026 30355 SUPERIOR VISION INSURANCE 0000959046 VI SION-CITY ER 04/22/ 2026 161.00 161.00 05/01/2026 30355 SUPERIOR VISION INSURANCE 0000959046 VI SION-PU ER 04/22/2026 104.94 104.94 05/01/2026 Total 30355: 531.72 531.72 30403 30403 WAUKESHA COUNTY TECHNIC S0889708 PETERS, MAKAYLA 03/26/2026 495.00 495.00 04/10/2026 Total 30403: 495.00 495.00 30411 30411 WI DEPT OF JUSTICE - TIME 455TIME-0000 TIME ACCESS & OFFICER SUP 04/10/2026 384. 00 384.00 04/24/2026 Total 30411: 384.00 384.00 30423 30423 WISCONSIN DEPARTMENT OF STMT 3-31-202 OPER ATING SUPPLIES - POLIC 04/06/2026 7.00 7.00 04/10/2026 Total 30423: 7.00 7.00 30434 30434 WISCONSIN PUBLIC SERVICE 5865686431 UTILITY BUILDING GAS SER VIC 03/24/2026 46. 30 46.30 04/10/2026 30434 WISCONSIN PUBLIC SER VICE 5877646357 UTILITIES LIBRAR Y 04/01/2026 629.83 629.83 04/10/2026 CITY OF PLYMOUTH Payment Approval Report - C ouncil Voucher Report City & Utility Page: 8 Report dates: 4/1/2026-4/30/2026 May 05, 2026 07:34AM Vendor Vendor Name Invoice Number Description Invoic e Date Net Invoice Amount Amount Paid Date Paid 30434 WISCONSIN PUBLIC SERVI CE 5877646357 UTILITIES CITY HALL 04/01/2026 2,973.52 2,973.52 04/10/2026 30434 WISCONSIN PUBLIC SER VICE 5877646357 UTILITIES GOLF 04/01/2026 23.18 23.18 04/10/2026 30434 WISCONSIN PUBLIC SER VICE 5877646357 UTILITIES POOL 04/01/2026 28.60 28.60 04/10/2026 30434 WISCONSIN PUBLIC SERVI CE 5877646357 UTILITIES YOUTH CENT ER 04/01/2026 188.13 188.13 04/10/2026 30434 WISCONSIN PUBLIC SERVI CE 5877646357 UTILITIES GARAGE 04/ 01/2026 1,313.89 1, 313.89 04/10/2026 Total 30434: 5,203.45 5,203.45 30452 30452 YOUR FLEETCARD PROGRAM STMT 3-9-2026 GAS & OIL - FIRE CITY 03/ 09/2026 155.86 155.86 04/17/2026 30452 YOUR FLEETCARD PROGRAM STMT 3-9-2026 GAS & OIL - FIRE TOWN 03/ 09/2026 32.24 32.24 04/17/2026 Total 30452: 188.10 188.10 50106 50106 MIDWEST TAPE LLC 508618761 AV - LIBR ARY 03/23/2026 59. 98 59.98 04/02/2026 50106 MIDWEST TAPE LLC 508672625 AV - LIBR ARY 04/03/2026 179. 91 179.91 04/10/2026 50106 MIDWEST TAPE LLC 50871512 AV - LIBR ARY 04/14/2026 62. 97 62.97 04/24/2026 50106 MIDWEST TAPE LLC 508715164 AV - LIBR ARY 04/14/2026 26. 99 26.99 04/24/2026 50106 MIDWEST TAPE LLC 508737589 AV - LIBR ARY 04/18/2026 121. 45 121.45 05/01/2026 Total 50106: 451.30 451.30 50142 50142 SHERWIN INDUSTRIES, INC SS110633 STREET REPAIR & MAIN MATE 03/31/2026 1,242.65 1,242.65 04/10/2026 Total 50142: 1,242.65 1,242.65 91507 91507 HAROLDS LANDSCAPING 18016 TOP SOIL 04/24/2026 435. 00 435.00 05/01/2026 91507 HAROLDS LANDSCAPING 18016 TOP SOIL - FUEL CHARGE 04/24/ 2026 10.00 10.00 05/01/2026 Total 91507: 445.00 445.00 92012 92012 CAINS BRIDAL WREATH 005123 DONNA LABUDDE - LG GREEN 03/31/2026 60.00 60.00 04/17/2026 Total 92012: 60.00 60.00 92133 92133 ENDURACLEAN INC 17132 BUILDING MAINTENANCE - LIB 03/25/2026 161.01 161.01 04/02/2026 Total 92133: 161.01 161.01 92148 92148 ANSER 6509-042026 ANSWERING SERVICE MA RCH 04/20/2026 1,077. 53 1,077.53 04/24/2026 Total 92148: 1,077.53 1,077.53 92174 92174 AIRGAS USA LLC 5523412654 BOTTLED GAS CY LINDER RENT 03/31/2026 240.22 240.22 04/24/2026 92174 AIRGAS USA LLC 5523504163 BOTTLED GAS CY LINDER RENT 03/31/2026 96.72 96.72 04/24/2026 92174 AIRGAS USA LLC 5523504163 HAZ MAT CHA RGE 03/31/2026 78. 75 78.75 04/24/2026 92174 AIRGAS USA LLC 5523504163 BOTTLED GAS CY LINDER RENT 03/31/2026 32.24 32.24 04/24/2026 Total 92174: 447.93 447.93 CITY OF PLYMOUTH Payment Approval Report - C ouncil Voucher Report City & Utility Page: 9 Report dates: 4/1/2026-4/30/2026 May 05, 2026 07:34AM Vendor Vendor Name Invoice Number Description Invoic e Date Net Invoice Amount Amount Paid Date Paid 92475 92475 J F AHERN CO 796572 HVAC INSPECTI ONS 02/10/2026 1,900. 50 1,900.50 05/01/2026 92475 J F AHERN CO 810416 CITY HALL BUILDI NG MAINTEN 04/09/ 2026 315.00 315.00 05/01/2026 Total 92475: 2,215.50 2,215.50 92503 92503 GIBBSVILLE IMPLEMENT INC 43906 SNOW & IC E EQUIPMENT REPA 04/ 17/2026 26.09 26.09 04/24/2026 Total 92503: 26.09 26.09 92648 92648 VIKING ELECTRIC SUPPLY INC S 010177515.0 PVC 90 D 36 IN RADIUS EL BOW 04/09/2026 1,409. 20 1,409.20 04/24/2026 92648 VIKING ELECTRIC SUPPLY IN C S010177515.0 PVC 90 D 36 IN RADIUS ELBOW 04/10/2026 281. 84 281.84 04/24/2026 92648 VIKING ELECTRIC SUPPL Y INC S010182400.0 4 IN COUPLI NG 04/13/2026 70.94 70.94 04/24/2026 92648 VIKING ELECTRIC SUPPLY INC s 010195726.00 PVC 90 D 36 IN RADIUS EL BOW 04/15/2026 1,127. 36 1,127.36 04/24/2026 92648 VIKING ELECTRIC SUPPLY INC s 010195726.00 DUXSEAL 04/15/2026 13.10 13.10 04/24/2026 92648 VIKING ELECTRIC SUPPLY IN C S010207571.0 PVC 600P 6IN SCH40 PVC CON 04/21/2026 1,955. 21 1,955.21 04/24/2026 Total 92648: 4,857.65 4,857.65 92717 92717 VERIZON WIRELESS 6141383279 PHONE - FIRE 04/18/2026 115. 99 115.99 05/01/2026 Total 92717: 115.99 115.99 92854 92854 OSHKOSH FIRE & POLICE EQUI 199510 EQUIPM ENT & REPAIR - FIRE 03/ 11/2026 124.00 124.00 05/01/2026 Total 92854: 124.00 124.00 92982 92982 HOPP NEUMANN HUMKE LLP 16229-3849 LEGA L SERVICE 04/02/2026 28.23 28.23 04/10/2026 92982 HOPP NEUMANN HUMKE LLP 9431-3881 LEGAL SERVICE 04/03/2026 4,068. 00 4,068.00 04/10/2026 92982 HOPP NEUMANN HUMKE LLP 9436-3919 LEGAL SERVICE 04/06/2026 4,018. 50 4,018.50 04/10/2026 Total 92982: 8,114.73 8,114.73 93036 93036 SEERA FOCUS ON ENERGY STMNT 02 202 FOCUS ON ENERGY PAYMENT 04/14/ 2026 5,835.52 5, 835.52 04/17/2026 93036 SEERA FOCUS ON ENERGY STMNT 03 202 FOCUS ON ENERGY PAYMENT 04/14/ 2026 5,406.92 5, 406.92 04/17/2026 Total 93036: 11,242.44 11,242.44 93377 93377 STERICYCLE INC 8014099350 PAPER SHREDDI NG SERVICE 04/25/2026 121.35 121.35 05/01/2026 Total 93377: 121.35 121.35 93398 93398 STUART C IRBY CO S014456090.0 477 AMPACT STIRRUP 04/07/2026 3,660.00 3,660.00 04/24/2026 Total 93398: 3,660.00 3,660.00 93556 93556 EHLERS INVESTMENT PARTNE 188-12192 EHLERS INVESTMENT PARTNE 03/ 31/2026 863.88 863.88 04/17/2026 93556 EHLERS INVESTMENT PARTNE 188-12192 UTILITIES - CONTRACT SERVIC 03/31/ 2026 2,304.84 2, 304.84 04/17/2026 93556 EHLERS INVESTMENT PARTNE 188- 12192 TIF 4 03/31/2026 95.84 95.84 04/17/2026 CITY OF PLYMOUTH Payment Approval Report - C ouncil Voucher Report City & Utility Page: 10 Report dates: 4/1/2026-4/30/2026 May 05, 2026 07:34AM Vendor Vendor Name Invoice Number Description Invoic e Date Net Invoice Amount Amount Paid Date Paid 93556 EHLERS INVESTMENT PARTNE 188-12192 CONT RACT SERVICES 03/31/ 2026 741.08 741.08 04/17/2026 Total 93556: 4,005.64 4,005.64 93665 93665 XEROX IT SOLUTIONS 01637794 HPE STANDA RD SYSTEM FAN 04/14/ 2026 48.00 48.00 04/24/2026 Total 93665: 48.00 48.00 93806 93806 SCHNEIDER ELECTRIC SYSTE 95460928 CLEARSCADA ANNUAL SERVIC 02/13/2026 8,056.30 8,056.30 04/24/2026 Total 93806: 8,056.30 8,056.30 93838 93838 NORTH CENTRAL LABS OF WI I 534419 LABORA TORY SUPPLIES 04/14/2026 3,685.85 3,685. 85 04/24/2026 Total 93838: 3,685.85 3,685.85 93877 93877 INFOSEND INC 307426 BILL MAILING SER VICE 03/31/2026 5,018. 21 5,018.21 04/17/2026 Total 93877: 5,018.21 5,018.21 94128 94128 FORSTER ELECTRICAL ENGIN 27450 SYST EM STUDY 03/30/2026 9, 515.00 9,515.00 04/24/2026 94128 FORSTER ELECTRICAL ENGIN 27499 SUBST ATION #5 03/30/2026 1, 240.00 1,240.00 04/24/2026 94128 FORSTER ELECTRICAL ENGIN 27500 STOR AGE SHED CA 03/30/ 2026 150.00 150.00 04/24/2026 Total 94128: 10,905.00 10,905.00 94333 94333 FISCHERS FLEET SERVICE INC 74333 FLEET VEHIC LE MAINTENANC 04/10/ 2026 11,012.44 11, 012.44 05/01/2026 94333 FISCHERS FLEET SERVICE INC 74441 FLEET VEHIC LE MAINTENANC 03/26/ 2026 1,319.42 1, 319.42 04/24/2026 Total 94333: 12,331.86 12,331.86 94341 94341 MONROE TRUCK EQUIPMENT I 861456 SNOW & ICE EQUIPMENT REPA 04/10/2026 499.59 499.59 05/01/2026 Total 94341: 499.59 499.59 94491 94491 H & R SAFETY SOLUTIONS INC 10045 BARRI CADE LIGHTS 04/14/ 2026 405.00 405.00 04/17/2026 94491 H & R SAFETY SOLUTIONS INC 10045 CREDIT MEMO 04/14/2026 273.50- 273.50- 04/17/2026 94491 H & R SAFETY SOLUTIONS IN C 10124 RUBBER GLOVE PROTECTO R 04/20/2026 597. 00 597.00 04/24/2026 94491 H & R SAFETY SOLUTIONS IN C 10124 RUBBER GLOVE PROTECTO R 04/20/2026 597. 00 597.00 04/24/2026 Total 94491: 1,325.50 1,325.50 94498 94498 WASTE MANAGEMENT OF WI-M 0187284-4172- HOUSING AUTH GARBAGE/REC 04/ 02/2026 345.00 345.00 04/10/2026 94498 WASTE MANAGEMENT OF WI-M 0187284-4172- CONTRACT - RECYCLING 04/02/2026 10,434.60 10,434. 60 04/10/2026 94498 WASTE MANAGEMENT OF WI-M 0187284-4172- CONTRA CT - GARBAGE 04/02/2026 28,679.34 28,679. 34 04/10/2026 94498 WASTE MANAGEMENT OF WI-M 0187288-4172- WASTE - MA IN UTILITIES OFFIC 04/02/2026 652.62 652.62 04/17/2026 94498 WASTE MANAGEMENT OF WI-M 0187288-4172- WASTE - WWTP 04/02/ 2026 476.49 476.49 04/17/2026 94498 WASTE MANAGEMENT OF WI-M 0187288-4172- WASTE - WWTP 04/02/ 2026 120.26 120.26 04/17/2026 94498 WASTE MANAGEMENT OF WI-M 0187288-4172- ADMIN FEE 04/02/2026 7.00 7.00 04/17/2026 CITY OF PLYMOUTH Payment Approval Report - C ouncil Voucher Report City & Utility Page: 11 Report dates: 4/1/2026-4/30/2026 May 05, 2026 07:34AM Vendor Vendor Name Invoice Number Description Invoic e Date Net Invoice Amount Amount Paid Date Paid Total 94498: 40,715.31 40,715.31 94517 94517 A - DEAN ENTERPRISES LLC I17431 VETERANS PARK - PORT ABLES 04/23/2026 192. 50 192.50 05/01/2026 94517 A - DEAN ENTERPRISES LLC I17432 GOLF CO URSE - PORTABLES 04/23/ 2026 192.50 192.50 05/01/2026 Total 94517: 385.00 385.00 94573 94573 DIGICORP INC 217704 10 PACK FORTITO KEN MOBILE 04/13/2026 675.51 675.51 04/17/2026 Total 94573: 675.51 675.51 94603 94603 JSM SECURE INC 80559 UTILITIES DORR LOCK ISSUE 04/02/2026 330.62 330.62 04/10/2026 94603 JSM SECURE INC 80634 CAMERA ISSUE 04/23/2026 1,216.39 1,216.39 05/01/2026 94603 JSM SECURE INC 80636 CAMERA ISSUE 04/23/2026 1,895.92 1,895.92 05/01/2026 Total 94603: 3,442.93 3,442.93 94625 94625 MARCO TECHNOLOGIES LLC N INV15155547 PRINTER CONTRACT 04/21/2026 115.99 115.99 05/01/2026 Total 94625: 115.99 115.99 95024 95024 THE UNIFORM SHOPPE 15617 UNIFORMS - POLICE 04/10/2026 96.00 96.00 04/24/2026 Total 95024: 96.00 96.00 95029 95029 KRIETE TRUCK CENTER LLC X108061687:0 GARAGE LARGE EQUIPMENT R 04/09/2026 39.64 39.64 04/24/2026 Total 95029: 39.64 39.64 95074 95074 NIGH ROOFING QUOTE 4-16- 2 EVERGREEN GOLF COURSE IM 04/16/2026 4,500.00 4,500.00 05/01/2026 Total 95074: 4,500.00 4,500.00 95222 95222 BOUND TREE MEDICAL, LLC 86157084 MEDICAL SUPPLIES - FIRE CIT 04/02/2026 105.54 105.54 04/17/2026 95222 BOUND TREE MEDICAL, LLC 86157084 MEDICAL SUPPLIES - FIRE TO 04/02/2026 52.77 52.77 04/17/2026 Total 95222: 158.31 158.31 95281 95281 LEAVES INSPIRED TREE NURS 10490 CAP C TREE IMPROVEMENTS 04/20/2026 8,586.00 8,586.00 05/01/2026 Total 95281: 8,586.00 8,586.00 95444 95444 WISCONSIN LIBRARY SERVICE 505284 DIGITAL SERVICES - LIBRARY - 04/09/2026 1,741.95 1,741.95 04/17/2026 Total 95444: 1,741.95 1,741.95 CITY OF PLYMOUTH Payment Approval Report - C ouncil Voucher Report City & Utility Page: 12 Report dates: 4/1/2026-4/30/2026 May 05, 2026 07:34AM Vendor Vendor Name Invoice Number Description Invoic e Date Net Invoice Amount Amount Paid Date Paid 95593 95593 MILLER IMPLEMENT CO INC 266266 GARAGE SM ALL EQUIPMENT R 04/ 21/2026 985.05 985.05 05/01/2026 Total 95593: 985.05 985.05 95616 95616 DAKOTA SUPPLY GROUP S105355279.0 BA LL VALVE 04/08/2026 282. 21 282.21 04/17/2026 95616 DAKOTA SUPPLY GROUP S105602408.0 2" GA TE VALVE 04/17/2026 277.99 277.99 04/24/2026 95616 DAKOTA SUPPLY GROUP S105602408.0 S HIPPING 04/17/2026 23. 26 23.26 04/24/2026 95616 DAKOTA SUPPLY GROUP s105602444.00 PI PE WRENCH 04/16/2026 79.97 79.97 04/24/2026 95616 DAKOTA SUPPLY GROUP s105602444.00 PI PE WRENCH 04/16/2026 69.97 69.97 04/24/2026 Total 95616: 733.40 733.40 95714 95714 TRANSUNION RISK AND ALTER 1355047-2026 MINIMUM USAGE FEE 04/01/2026 100.00 100.00 04/10/2026 Total 95714: 100.00 100.00 95716 95716 SHAKEDOWN TOOLS LLC 41729 GARAGE HARDW ARE AND TOO 04/01/ 2026 61.95 61.95 04/10/2026 95716 SHAKEDOWN TOOLS LLC 41963 GARAGE HARDW ARE AND TOO 04/08/ 2026 7.95 7.95 04/17/2026 95716 SHAKEDOWN TOOLS LLC 42555 GARAGE HARDW ARE AND TOO 04/29/ 2026 49.62 49.62 05/01/2026 Total 95716: 119.52 119.52 95748 95748 MARILEE OR RUSSELL GUENT ENERGY STA ENERGY STAR INCENTIVE - R 04/14/2026 50.00 50.00 04/24/2026 Total 95748: 50.00 50.00 95751 95751 NORTHEAST WISCONSIN TECH CINV_007472 TRAI NING - KONSTANZ 03/ 09/2026 349.00 349.00 05/01/2026 95751 NORTHEAST WISCONSIN TECH SP- 000516 202 APPRENTICE SCHOOLING 04/ 07/2026 1,386.00 1, 386.00 05/01/2026 Total 95751: 1,735.00 1,735.00 95884 95884 LANGE ENTERPRISES OF WIS 94684 STREET SI GNS & MARKINGS M 03/ 31/2026 130.68 130.68 04/10/2026 Total 95884: 130.68 130.68 95899 95899 TERESE SHAW STMT 3-31-202 PETTY C ASH - POLICE 03/31/ 2026 50.29 50.29 04/02/2026 95899 TERESE SHAW STMT 4-14-202 PETTY C ASH - POLICE 04/14/ 2026 52.33 52.33 04/17/2026 Total 95899: 102.62 102.62 95908 95908 ALPHA HYDRAULICS LLC 23169 GARAGE LARG E EQUIPMENT R 04/17/ 2026 144.50 144.50 04/24/2026 Total 95908: 144.50 144.50 95917 95917 BADGER LABORATORIES INC 26-008366 DATA REPORTING 04/14/ 2026 65.00 65.00 04/24/2026 95917 BADGER LABORATORIES INC 26-008366 WA TER SAMPLES 04/14/2026 384.00 384.00 04/24/2026 95917 BADGER LABORATORIES INC 26-008366 NITRATE 04/14/2026 35.00 35.00 04/24/2026 95917 BADGER LABORATORIES INC 26-008983 DATA REPORTING 04/20/ 2026 25.00 25.00 04/24/2026 CITY OF PLYMOUTH Payment Approval Report - C ouncil Voucher Report City & Utility Page: 13 Report dates: 4/1/2026-4/30/2026 May 05, 2026 07:34AM Vendor Vendor Name Invoice Number Description Invoic e Date Net Invoice Amount Amount Paid Date Paid 95917 BADGER LABORATORIES INC 26-008983 WA TER SAMPLES 04/20/2026 160.00 160.00 04/24/2026 Total 95917: 669.00 669.00 95940 95940 GORDON FLESCH COMPANY IN IN15572963 CO PY MACHINE 04/17/2026 176.16 176.16 04/24/2026 Total 95940: 176.16 176.16 95975 95975 RENNERT'S FIRE EQUIPMENT 5794 VEHICLE MAINTENANCE - FIRE 04/ 03/2026 493.85 493.85 04/17/2026 95975 RENNERT'S FIRE EQUIPMENT 5794 VEHICLE MAINTENANCE - FIRE 04/ 03/2026 246.93 246.93 04/17/2026 Total 95975: 740.78 740.78 95988 95988 MMW INDUSTRIAL SUPPLY LLC 2025787 SHOP SUPPLIES 04/02/2026 36.93 36.93 04/10/2026 Total 95988: 36.93 36.93 96133 96133 PIRTEK MENOMONEE FALLS 296-T0002636 GARAGE LA RGE EQUIPMENT R 04/ 23/2026 241.67 241.67 05/01/2026 Total 96133: 241.67 241.67 96194 96194 PEEBLES PLAY & STAY KENNEL 183124360 LODGING FREY - DOG UNIT 03/ 03/2026 110.00 110.00 04/24/2026 Total 96194: 110.00 110.00 96197 96197 MEAD & HUNT 405469 DIGESTER ROOF - EN GINEERI 04/09/2026 2,757.75 2,757.75 04/17/2026 96197 MEAD & HUNT 405479 WWTP FACILITY PLAN 04/09/2026 15,213.75 15,213.75 04/17/2026 Total 96197: 17,971.50 17,971.50 96222 96222 ABOVE AND BEYOND CHILDRE 142217912-38 EXPERIENCE P ASS RENEWAL - 03/31/ 2026 250.00 250.00 04/02/2026 Total 96222: 250.00 250.00 96328 96328 JAMES IMAGING SYSTEMS 1686533 COPY MACHI NE MAINTENANCE 04/20/ 2026 61.00 61.00 05/01/2026 Total 96328: 61.00 61.00 96329 96329 CREXENDO 334346 PHONE - LIBRAR Y 04/01/2026 262.39 262.39 04/02/2026 Total 96329: 262.39 262.39 96339 96339 MIRSBERGER SALES & SERVIC INV-00008432 CAP C EQUI PMENT IMPROVEM 04/02/2026 11,704.50 11,704. 50 04/10/2026 Total 96339: 11,704.50 11,704.50 96342 96342 PAUL SEYMOUR STMT 4-22-202 PETTY CASH - GOLF COURSE 04/22/ 2026 300.00 300.00 04/24/2026 CITY OF PLYMOUTH Payment Approval Report - C ouncil Voucher Report City & Utility Page: 14 Report dates: 4/1/2026-4/30/2026 May 05, 2026 07:34AM Vendor Vendor Name Invoice Number Description Invoic e Date Net Invoice Amount Amount Paid Date Paid Total 96342: 300.00 300.00 96362 96362 O'REILLY AUTO PARTS 6583-168647 VEHICLE MA INTENANCE - FIRE 04/ 15/2026 373.45 373.45 04/24/2026 96362 O'REILLY AUTO PARTS 6583-168648 VEHICLE MA INTENANCE - FIRE 04/ 15/2026 42.18 42.18 04/24/2026 Total 96362: 415.63 415.63 96383 96383 MEYER YAMAHA 38263 EVERGREEN GOLF CO URSE E 03/04/2026 1,135. 94 1,135.94 04/17/2026 Total 96383: 1,135.94 1,135.94 96389 96389 FASTSIGNS SHEBOYGAN 2444-2941 STREET SIGNS & MARKINGS M 04/01/2026 175. 86 175.86 04/10/2026 96389 FASTSIGNS SHEBOYGAN 2444-2964 STREET SIGNS & MARKINGS M 04/15/2026 486. 50 486.50 05/01/2026 96389 FASTSIGNS SHEBOYGAN 2444-2985 CAP C GARA GE IMPROVEMEN 04/17/ 2026 161.60 161.60 05/01/2026 96389 FASTSIGNS SHEBOYGAN 2444-3039 CAP C GOLF COURSE IMPROV 04/29/ 2026 32.45 32.45 05/01/2026 Total 96389: 856.41 856.41 96532 96532 WalMart STMT 4-1-2026 RESTITUTION FR OM CODY PEL 04/01/ 2026 187.00 187.00 04/10/2026 Total 96532: 187.00 187.00 96591 96591 LEINYIA STRONG ENERGY STA ENERGY STAR REBATE - WASH 04/ 14/2026 50.00 50.00 04/24/2026 96591 LEINYIA STRONG ENERGY STA ENERGY STAR REBATE - DRYE 04/ 14/2026 50.00 50.00 04/24/2026 Total 96591: 100.00 100.00 96630 96630 PARKITECTURE & PLANNING L 6 CITY PAR K - PLANNING 03/05/2026 1,438.00 1,438. 00 05/01/2026 Total 96630: 1,438.00 1,438.00 96664 96664 GALLAGHER BENEFIT SERVICE 368812 CONSULTI NG SERVICES-CITY 04/ 08/2026 850.00 850.00 04/17/2026 96664 GALLAGHER BENEFIT SERVICE 368812 CONSULTING SERVICES-UTILIT 04/ 08/2026 850.00 850.00 04/17/2026 Total 96664: 1,700.00 1,700.00 96677 96677 WIN IT Services 217751 OFFICE 365 G3 MI NTHLY LICEN 04/15/2026 1,610.00 1,610. 00 04/24/2026 96677 WIN IT Services 217751 MICROSOFT ENTRA ID 04/15/2026 510.00 510.00 04/24/2026 96677 WIN IT Services 217751 MICROSOFT EX CHANGE ONOLI 04/15/ 2026 4.00 4.00 04/24/2026 96677 WIN IT Services 217751 SENTINEL ONE EDR SUBSCRIP 04/15/ 2026 623.20 623.20 04/24/2026 96677 WIN IT Services 217751 APPRIVER CLOUD TO CLOUD B 04/15/ 2026 160.00 160.00 04/24/2026 96677 WIN IT Services 217751 APPRIVER EMAIL THREAT PRO 04/15/ 2026 112.50 112.50 04/24/2026 96677 WIN IT Services 217751 OFFICE 365 G1 MINTHLY LICEN 04/15/ 2026 150.00 150.00 04/24/2026 Total 96677: 3,169.70 3,169.70 96679 96679 NUSO LLC 131156780 SIP TRUNK BUNDLE 04/02/2026 284.98 284.98 04/10/2026 CITY OF PLYMOUTH Payment Approval Report - C ouncil Voucher Report City & Utility Page: 15 Report dates: 4/1/2026-4/30/2026 May 05, 2026 07:34AM Vendor Vendor Name Invoice Number Description Invoic e Date Net Invoice Amount Amount Paid Date Paid Total 96679: 284.98 284.98 96688 96688 ROTE OIL LTD 25670 DIESEL INVEN TORY 04/08/2026 4,999. 00 4,999.00 04/17/2026 96688 ROTE OIL LTD 25674 GAS PREPAID IN VENTORY 04/08/2026 4,068. 29 4,068.29 04/17/2026 96688 ROTE OIL LTD INV-00013395 GARAGE GAS & OIL 04/08/2026 115.20 115.20 04/17/2026 Total 96688: 9,182.49 9,182.49 96731 96731 INGRAM LIBRARY SERVICES LL 94869350 BOO KS - LIBRARY 03/02/ 2026 25.50 25.50 04/10/2026 96731 INGRAM LIBRARY SERVICES LL 95357482 BOO KS - LIBRARY 03/22/ 2026 157.77 157.77 04/10/2026 96731 INGRAM LIBRARY SERVICES LL 95399278 BOO KS - LIBRARY 03/24/ 2026 200.37 200.37 04/02/2026 96731 INGRAM LIBRARY SERVICES LL 95463996 BOO KS - LIBRARY 03/26/ 2026 51.62 51.62 04/02/2026 96731 INGRAM LIBRARY SERVICES LL 95543057 BOO KS - LIBRARY 04/02/ 2026 64.88 64.88 04/02/2026 96731 INGRAM LIBRARY SERVICES LL 95563267 BOO KS - LIBRARY 03/31/ 2026 200.20 200.20 04/02/2026 96731 INGRAM LIBRARY SERVICES LL 95615002 BOO KS - LIBRARY 04/02/ 2026 363.33 363.33 04/10/2026 96731 INGRAM LIBRARY SERVICES LL 95661827 BOO KS - LIBRARY 04/03/ 2026 45.84 45.84 04/10/2026 96731 INGRAM LIBRARY SERVICES LL 95677972 BOO KS - LIBRARY 04/06/ 2026 154.72 154.72 04/10/2026 96731 INGRAM LIBRARY SERVICES LL 95773620 BOO KS - LIBRARY 04/09/ 2026 155.07 155.07 04/17/2026 96731 INGRAM LIBRARY SERVICES LL 95799496 BOO KS - LIBRARY 04/10/ 2026 13.99 13.99 04/17/2026 96731 INGRAM LIBRARY SERVICES LL 95832476 BOO KS - LIBRARY 04/13/ 2026 128.45 128.45 04/17/2026 96731 INGRAM LIBRARY SERVICES LL 95927598 BOO KS - LIBRARY 04/16/ 2026 238.41 238.41 04/24/2026 96731 INGRAM LIBRARY SERVICES LL 95940963 BOO KS - LIBRARY 04/16/ 2026 36.90 36.90 04/24/2026 96731 INGRAM LIBRARY SERVICES LL 95956307 BOO KS - LIBRARY 04/17/ 2026 126.47 126.47 04/24/2026 96731 INGRAM LIBRARY SERVICES LL 96009829 BOO KS - LIBRARY 04/20/ 2026 46.36 46.36 04/24/2026 96731 INGRAM LIBRARY SERVICES LL 96118408 BOO KS - LIBRARY 04/24/ 2026 128.55 128.55 05/01/2026 96731 INGRAM LIBRARY SERVICES LL 96147103 BOO KS - LIBRARY 04/27/ 2026 13.44 13.44 05/01/2026 Total 96731: 2,151.87 2,151.87 96732 96732 AT&T MOBILITY 287359486563 FIRSTNET WIRELESS 03/28/2026 58.00 58.00 04/10/2026 Total 96732: 58.00 58.00 96737 96737 RTECH SOLUTIONS INV-033432 POTS LINK - STREETS 04/25/ 2026 55.00 55.00 05/01/2026 96737 RTECH SOLUTIONS INV-033432 POTS LINK - UTILITIES 04/25/ 2026 60.00 60.00 05/01/2026 Total 96737: 115.00 115.00 96743 96743 SOMERVILLE, INC 41367 INTERIOR RE NOVATION PLAN 04/14/ 2026 445.21 445.21 04/17/2026 96743 SOMERVILLE, INC 41367 INTERIOR RE NOVATION PLAN 04/14/ 2026 445.21 445.21 04/17/2026 96743 SOMERVILLE, INC 41367 INTERIOR RE NOVATION PLAN 04/14/ 2026 445.21 445.21 04/17/2026 Total 96743: 1,335.63 1,335.63 96746 96746 WIRTH & BAYNARD 738 LEGAL FEES-GIERA CH-WOODA 04/16/2026 5, 071.00 5,071.00 05/01/2026 Total 96746: 5,071.00 5,071.00 96762 96762 INNOVATIVE PUBLIC ADVISORS 25-139 EXECUTIVE RECRUITMENT SE 04/06/2026 6,375.00 6,375.00 04/10/2026 CITY OF PLYMOUTH Payment Approval Report - C ouncil Voucher Report City & Utility Page: 16 Report dates: 4/1/2026-4/30/2026 May 05, 2026 07:34AM Vendor Vendor Name Invoice Number Description Invoic e Date Net Invoice Amount Amount Paid Date Paid Total 96762: 6,375.00 6,375.00 96764 96764 J T RAMS LLC 11816 ROOF AND LADDER REPAIR 04/01/2026 3,900. 00 3,900.00 04/24/2026 Total 96764: 3,900.00 3,900.00 96795 96795 PERFORMANCE ELEVATOR CO 7867 CAPITAL IMPR OVEMENTS - LIB 03/31/ 2026 2,791.00 2, 791.00 04/10/2026 Total 96795: 2,791.00 2,791.00 96807 96807 SCHOOL PERCEPTIONS 6670 PLANNING STUDY 04/03/2026 3,200. 00 3,200.00 04/17/2026 Total 96807: 3,200.00 3,200.00 96817 96817 TIMECLOCK PLUS LLC INV00473728 ALADTEC ENTE RPRISE LICENS 03/30/2026 2,719.00 2,719. 00 04/02/2026 Total 96817: 2,719.00 2,719.00 96818 96818 HOUSEMAN & FEIND 90742 LEGAL SERVICES 04/06/2026 990.00 990.00 04/10/2026 Total 96818: 990.00 990.00 96819 96819 MEGAN OR JOEL BERNAL STMNT BERN OVER PAYMENT REFUND 04/14/ 2026 91.08 91.08 04/17/2026 Total 96819: 91.08 91.08 96820 96820 BANNER OCCUPATIONAL HEAL 921747 FF EXAM 04/02/2026 75. 00 75.00 04/17/2026 Total 96820: 75.00 75.00 96822 96822 DENNIS OR KAREN MILLER ENERGY STA ENERGY STAR REBATE - FRID 04/28/2026 50.00 50.00 05/01/2026 Total 96822: 50.00 50.00 96824 96824 NICHOLAS HUBING STMT 4-24-202 OVERPAY MENT REFUND 04/24/ 2026 35.00 35.00 05/01/2026 Total 96824: 35.00 35.00 96825 96825 WISCONSIN & SOUTHERN RAIL MMW26-0026 GROVE STREET RR CROSSING 04/ 21/2026 500.00 500.00 05/01/2026 Total 96825: 500.00 500.00 Grand Totals: 746,624.83 746,624.83 CITY OF PLYMOUTH Payment Approval Report - C ouncil Voucher Report City & Utility Page: 17 Report dates: 4/1/2026-4/30/2026 May 05, 2026 07:34AM Vendor Vendor Name Invoice Number Description Invoic e Date Net Invoice Amount Amount Paid Date Paid CITY OF PLYMOUTH- PLYMOUTH UTILITIES The above listed checks and ACH is in payment of the Utilities' accounts and are hereby approved with the following exceptions: Exceptions: ___________________________ ____________________ _______________________________________________________ ___________________________ ____________________ _______________________________________________________ ___________________________ ____________________ _______________________________________________________ THE FINANCE COMMITTEE ___________________________ ____________________ ________________________________________________________ ___________________________ ____________________ ________________________________________________________ ______________________________ _________________________ __________________________________________________ Dated: ______________________________________________________ Report Criteria: Detail report. Invoices with totals above $0 included. Paid and unpaid invoices included. Invoice Detail.GL account = "0100100001000"-"2200567002200","2400111000000"-"8000232000000" PLYMOUTH PUBLIC LIBRARY BOARD OF TRUSTEES MEETING MINUTES April 6, 2026 Meeting was called to order by K. Murray at 6:30 pm. Present were: K. Murray, B. McKnight, M. Kaczkowski, S. Britt, S. Gloede, M. Hummitzsch, A. Matzdorf. and K. Kraemer. Absent were: None. Also present: Library Director L. Jochman There was a letter from S. Robb requesting that the library keep the copy machines as part of the renovation project as they are a lifesaver for her. Motion by S. Britt, second by S. Gloede to approve the minutes of the March 2, 2026. Motion passed unanimously. K. Kraemer joined the meeting. Motion by B. McKnight, second by M. Hummitzsch to approve the financial report for March 2026 Expenses. Motion passed unanimously. Director L. Jochman reviewed some highlighted items on the Director’s monthly report. This included an update on a roof leak, the elevator, and murals. Unfinished Business Director L. Jochman updated the board on the previous meeting with the ad hoc committee which took place on March 19. She presented the most recent renderings and reminded the board of the Open House on April 7. New Business Director. L. Jochman presented a revision of the naming rights policy from the previous meeting. Discussion centered around ensuring that the board had final approval over naming requests to ensure it aligns with the library’s standards. President K. Murray announced that she will be moving so the board will need a new member. The board brainstormed potential candidates. Announcements Director L. Jochman announced the next meeting for May 4. Motion by K. Kraemer, second by B. McKnight to adjourn. Motion passed. Meeting was adjourned at 7:23 pm. Submitted by, Leslie Jochman Library Board Secretary Plymouth Community Television Board meeting 04/14/2026 Checking: 496.94 Unrestricted: 2,058.51 Restricted: 22,262.79 Attendance: Kurt Zolp, John Binder, Virgina Stemper, Mike Briggs and Konrad Kaczkowski The Board paused to remember the passing of Gary Kaiser on March 13 th, 2026. Discussion about all of his contributions to Plymouth Community Television Kurt Zolp reported on Dirt Track Racing; Carter Lund will be filming the races and Emerson Cotter will be editing the race and upload for airing. Emerson has also agreed to filming Summer Concerts in the Park. Kurt believes he has resolved the audio issues for Channels 14 and 21. Mike reported that Action-14 will be held on April 22 nd or 23rd, depending on availability of guests. Due to prior commitments Veteran to Veteran will not be filmed this month Mike brought up that there will be discussions with Silver Water Productions as to becoming involved with PCTV. Owners of Silverwater Productions have done work for PCTV. Konrad suggested that Mike and Kurt meet with them regarding what role they may have with PCTV. Next Meeting May 11 th, 2026 5:00 PM at the High School Respectfully Submitted Konrad Kaczkowski Plymouth Community TV Cash Flow Year: 2026 Summary Jan Feb Mar Apr May Jun July Aug Sep Oct Nov Dec TOTAL Opening Balance 617.14 677.36 759.72 586.94 411.54 Total Reciepts 4,700.00 3,500.00 4,700.00 2,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14,900.00$ Total Disbursements 4,639.78 3,417.64 4,872.78 2,175.40 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15,105.60$ Total Cash Flow 60.22 82.36 -172.78 -175.40 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Ending Balance 677.36$ 759.72$ 586.94$ 411.54$ 411.54$ -$ -$ -$ -$ -$ -$ -$ -$ Receipt Restricted 3,200.00 3,500.00 3,700.00 2,000.00 12,400.00$ Unrestricted 1,500.00 1,000.00 2,500.00$ -$ Other -$ TOTAL 4,700.00$ 3,500.00$ 4,700.00$ 2,000.00$ -$ -$ -$ -$ -$ -$ -$ -$ 14,900.00$ Disbursements Wages / Salaries/ Benefits 2,794.50 2,618.35 3,419.01 1,234.60 10,066.46$ Telephone -$ Dues -$ Card Member Services 248.76 9.00 151.31 42.25 451.32$ Action - 14 40.00 40.00 40.00 40.00 160.00$ Work Comp Insurnace -$ Supplies 73.73 11.76 85.49$ P.O.Box Rental 126.00 126.00$ Postage 78.00 78.00$ State With Holding 313.90 283.18 597.08$ FUTA 163.68 163.68$ Unemployment Insurance 5.83 10.39 16.22$ 941 Tax 745.38 675.29 700.70 514.98 2,636.35$ Equipment -$ Miscellanous 500.00 500.00$ Mileage 50.00 50.00 50.00 50.00 200.00$ Business Tax Registration -$ Wi Corp. Filing 25.00 25.00$ Closed Caption Exemption -$ 941 Quarterly Taxes Cooking Show -$ TOTAL 4,639.78$ 3,417.64$ 4,872.78$ 2,175.40$ -$ -$ -$ -$ -$ -$ -$ -$ 15,105.60$ UNOFFICAL MINUTES FINANCE & PERSONNEL COMMITTEE OF THE PLYMOUTH COMMON COUNCIL COUNCIL CHAMBERS 128 SMITH STREET CITY OF PLYMOUTH, WISCONSIN TUESDAY, APRIL 28, 2026 @ 6:15 PM 1. Call to Order and Roll Call.: Mayor Pohlman called the meeting to order at 6:15 PM. On the call of the roll, the following were present: Mayor Pohlman, Angie Matzdorf, Jeff Tauscheck, Diane Gilson, and Mike Penkwitz. Also present: Dana Haucke, Kevin Sande, John Binder, Dave Herrmann, City Administrator/Utilities Manager Tim Blakeslee, Finance Manager Chris Russo, Electrical Operation Manager Ryan Roehrborn, Police Chief Ken Ruggles, Assistant Administrator/Community Development Director Jack Johnston, HR Specialist Leah Federwisch, and City Clerk/Deputy Treasurer Anna Voigt. 2. Approval of Meeting Minutes for April 14 , 2026 meeting: Motion was made by Gilson/Penkwitz to approve the minutes for April 14. A unanimous aye vote was cast. Motion carried. 3. Appoint a Chairperson: Motion was made by Matzdorf/Tauscheck to nominate Penkwitz as Chairperson. Motion was made by Tauscheck/Gilson to close nominations and appoint Penkwitz and Chairperson. Upon the call of the roll, all voted aye. Motion carried. 4. Proposed updated Organizational Structure/Salary Schedule Updates: Blakeslee explained that he is proposing several organizational structure changes to coincide with the upcoming phase 3 compensation and classification implementation. Mayor Pohlman asked if there is anyone currently in the apprentice program. Roehrborn stated there are 4 people currently in the apprentice program, but it’s hard to keep people as a journeyman. The committee agreed to move it to the Council. 5. Proposed updates to Budget, Financial, And Investment Policies ( Includes Health Fund/Capital Fund Balance/Purchasing Policy) : Blakeslee explained that updated to the Plymouth Budget, Financial, and Investment Policies including the addition of health fund reserve, clarification on unassigned general fund reserve, and purchasing authority. Motion was made by Pohlman/Matzdorf to recommend the Common Council the proposed updates to budget, financial and investment policies. A unanimous aye vote was cast. Motion carried. 6. Motion to go into Closed Session : Motion was made by Pohlman/Gilson to go into closed session. Upon the roll of the call, all voted aye. Motion carried. 7. Pursuant to Wis. Stat. 19.85 (c) for considering, employment, promotion, compensation or performance evaluation data of any public employee over which the governmental body has jurisdiction or exercises responsibility – Discussion on 2026 Wage Resolution 8. Motion to go into Open Session : Motion was made by Pohlman/Matzdorf to go into open session. 9. Discussion and Possible Action on Closed Session Items: None. 10. Adjournment: Motion was made by Tauscheck/Pohlman to adjourn the meeting. A unanimous aye vote was cast. Motion carried. CITY OF PLYMOUTH, WISCONSIN TUESDAY, APRIL 28, 2026 COMMITTEE OF THE WHOLE MEETING, IMMEDIATELY AFTER FINANCE & PERSONNEL COMMITTEE, COUNCIL CHAMBERS, ROOM 302 CITY HALL, 128 SMITH STREET UNOFFICIAL MINUTES 1. Call to Order and Roll Call: Mayor Pohlman called the meeting to order. On the call of the roll, the following were present: Angie Matzdorf, Diane Gilson, Mike Penkwitz, John Binder, Jeff Tauscheck, Dave Herrmann, Dana Haucke and Kevin Sande. Also present: City Administrator/Utilities Manager Tim Blakeslee, Director of Public Works Cathy Austin, Police Chief Ken Ruggles, and City Clerk/Deputy Treasurer Anna Voigt. 2. Approve the Minutes from April 14, 2026: Motion was made by Binder/Penkwitz to approve the minutes from April 14. A unanimous aye vote was cast. Motion carried. 3. Discussion on an ordinance repealing section 11-3-10 and creating section 11-5-2 of the City of Plymouth code of general ordinances related to underage smoking and vaping: Chief Ruggles explained that staff is requesting to update the code regarding smoking and tobacco. In recent years there has been a decrease in the use of tobacco products by teenagers, but an increase of vaping devices containing nicotine or hemp/CBD. The current ordinance does not address vaping devices or the possession of nicotine gum. The committee directed it be brought to the Council. 4. Adjourn: Motion was made by Tauscheck/Haucke to adjourn the meeting. A unanimous aye vote was cast. Motion carried. City of Plymouth April 2026 Number of Building Permits Issued 42 Valuation of Building Permits Issued $3,125,055 **Includes Commercial Remodels New Single Family Homes 0 Valuation of Single Family Homes $0 **Includes Two Family Homes New Multi Family Buildings 0 Number of Units 0 Valuation of Multi Family Homes $0 New Commercial/Industrial Buildings 0 Valuation of Commercial/Industrial Buildings$0 Number of Commercial/Industrial Additions 0 Valuation of Commercial/Industrial Additions$0 Total Permits 42 Total Value $3,125,055 26-063 3/31/2026 401 E Mill Street Remove and replace coping $1,700 26-064 3/31/2026 404 E Mill Street Remove 2 Layers of EPDM OSB Board, gutter. Install fan-fold, PVC Membrane, gutters$35,000 26-065 4/2/2026 709 Ash Circle Roof, Skylights, Gutters $18,746 26-066 4/6/2026 524 S. Milwaukee Street Interior Renovation $90,000 26-067 4/6/2026 138 Tumbler Ridge Way Basement Finishing, Egress Window 26-068 4/7/2026 837 Meadow Lane Replace Mixer Valve and Tub to Shower Conversion$14,475 26-069 4/7/2026 1800 Sunset Drive Sign $8,000 26-070 4/7/2026201 E Mill Street Replace Boiler $18,000 26-071 4/7/2026428 Walton Drive Install Secondary CO2 Pump Skids on Rack A & B, Install Refrigerated Cases & Evaporator Coils$2,100,000 26-072 4/9/2026203 Western Avenue New Heating System $5,000 26-073 4/9/2026708 Ash Circle Bathroom Counter Replacement $3,300 26-074 4/9/2026710 Meadow Ridge Lane10' x 14' Garden Shed 26-075 4/9/2026738 Suhrke Road Replace Entry Door & Storm Door $3,000 26-076 4/9/2026740 Suhrke Road Replace Entry Door & Storm Door $3,000 26-077 4/9/2026 629 South Hills Drive Egress Window Installation 26-078 4/10/2026 215 South Hills Drive Front Porch Addition $19,000.00 26-079 4/10/2026 2208 Valley Road Replace Furnace $5,239 26-080 4/10/2026 143 Willowbrook Drive Replace Bath & Surround $17,529 26-081 4/13/2026 41 S Milwaukee Street Interior Remodel 26-082 4/13/2026 311 Maple Drive Roof & Gutter $15,900 26-083 4/14/2026 724 June Grass Court Replace A/C $6,000 26-084 4/14/2026 313 W Riverbend Drive Replace A/C $5,000 26-085 4/16/2026 411 E Mill Street Projecting Blade Sign & Window Vinyl $1,450 26-086 4/16/2026 411 County Road PP Fire Protection Upgrade to Dry Storage $305,055 26-087 4/16/2026 2316 Valley Road Replace Furnace 26-088 4/17/2026 46 Hein Avenue Replace Roof $10,000 26-089 4/17/2026 633 Eastern Avenue Replace Damaged Soffit $5,000 26-090 4/21/2026 2015 Douglas Drive Replace Furnace $5,000 26-091 4/21/2026 229 Fairview Drive Repair Sanitary Sewer Line, add manholes, extend laterals where needed$30,139 26-092 4/23/2026716-744 S. Pleasant View RoadElectrical Only: Remodel of Existing 3 Buildings $240,000 26-093 4/23/2026 708 S. Pleasant View Road Electric Only: New Community Building $25,000 26-094 4/24/2026 377 Stafford Street Replace Roof $44,200 26-095 4/24/2026 303 Plymouth Street Wooden Picket Fence/Porch $1,800 26-096 4/24/2026 5 W Main Street Replace Windows $17,990.00 26-097 4/27/2026 2206 Fairfield Lane Replace Roof $26,750 26-098 4/27/2026 505 Pony Lane Replace Roof $11,000 26-099 4/28/2026 515 Western Avenue 10' x 12' Storage Shed $4,229 26-100 4/28/2026 328 County Road PP Interior Remodel (Split Server Room into Offices) $12,000 4/28/2026 328 County Road PP Building Plan Review: 03-2026 26-101 4/28/2026 728 State Road 57 (Lot 29) Door Replacement $350 26-102 4/30/2026 531 Cloverdale Lane Window Replacement $7,394 26-103 4/30/2026 342 Ann Drive Fence $5,310 4/30/2026 429 E Mill Street Building Plan Review: 04-2026 26-104 4/30/2026 429 E Mill Street Interior Remodel: Add walls & electrical $3,500 Totals $3,125,054.86 Witkowski Inspection Agency, LLC - Contracted Inspection Report City of Plymouth - April 2026 Permit # Date Address Project Description Value PROCLAMATION CITY OF PLYMOUTH WHEREAS, local historic preservation is an effective tool for fostering local pride and maintaining community character; and WHEREAS, the mission of the Plymouth Historical Society is “to educate, preserve, advance, and disseminate knowledge of the history of Plymouth”; and WHEREAS, the City of Plymouth, Wisconsin has a wide range of historical resources within the Plymouth Historical Society’s museum; and WHEREAS, these resources also include buildings, structures, objects, historic landmarked houses; and WHEREAS, the retention and stewardship of these resources is of vital importance in keeping local history alive; and WHEREAS, it is important to celebrate the role of history in our lives and contributions made by dedicated individuals helping to preserve Plymouth’s history; and NOW, THEFORE BE IT RESOLVED, that I, Donald Pohlman, Mayor of the City of Plymouth, Wisconsin do hereby proclaim May, 2026 as “National Preservation Month” in the City of Plymouth. I urge citizens of the Plymouth to join me in this special observance by visiting the Plymouth Historical Society’s museum and attending the “Union Cemetery Walk” event on Sunday, May 17, 2026 from Noon to 3:00 PM, which will feature preservation in action with the cleaning of selected headstones and monuments in the cemetery. ___________________________ Donald O. Pohlman, Mayor City of Plymouth City of Plymouth 128 Smith St. - P.O. Box 107 Plymouth, WI 53073-0107 Telephone: (920) 893-3745 Facsimile: (920) 893-0183 Web Site: plymouthgov.com DATE: May 7, 2026 TO: Mayor and Common Council FROM: Tim Blakeslee, City Administrator/Utilities Manager RE: Resolution No. 10 Providing 2026 Organizational Structure / Salary Schedule Updates Background: I am proposing several organizational structure changes to coincide with the upcoming Phase 3 compensation and classification implementation. Staff’s preference is to make all of these changes at one time so they can be implemented in a coordinated and eff icient manner. The proposed changes include the following: • Fire Chief: Establishing the position as a full department head reporting directly to the City Administrator, reflecting the scope of the role and the capabilities of the incoming chief. Fire Chief will continue to work closely with Police Chief/Director of Public Safety to coordinate community safety priorities. An updated organizational chart is attached. • Senior Accountant Roles: Creating senior-level roles within the Finance Department to provide additional supervisory capacity, support the Finance Director, and create a clearer path for advancement. This would not create any new positions, but would instead reclassify existing positions. An updated organizational chart is attached. • Salary Schedule: Updating the Salary Schedule related to step employees and top-end ranges, as the new system requires a few minor refinements. The updated Salary Schedule is attached. • Job Description Updates: Following approval of the resolution, staff will update job descriptions as needed to reflect the proposed organizational changes, including the Fire Chief, Senior Accountant, Police Chief , Director of Public Safety, and Assistant Director of Public Safety positions. Finance and Personnel Committee: At the meeting on April 28, 2026 the general consensus of the committee was to proceed with the updates as presented. Recommendation: Motion to approve Resolution No. 10 as presented. Attachment: 1. Resolution No. 10 2. Updated Org Chart 3. Updated Salary Schedule CITY OF PLYMOUTH, WISCONSIN RESOLUTION NO. 10 OF 2026 A RESOLUTION APPROVING UPDATES TO THE ORGANIZATIONAL STRUCTURE, 2026 SALARY SCHEDULE, AND JOB DESCRIPTIONS WHEREAS, the City of Plymouth is preparing to implement Phase 3 of the compensation and classification study; and WHEREAS, City staff recommends that related organizational structure changes be approved at the same time to allow for coordinated and efficient implementation; and WHEREAS, the Finance and Personnel Committee reviewed the proposed changes at its April 28, 2026 meeting and reached a general consensus to proceed as presented. NOW, THEREFORE, BE IT RESOLVED, that the Common Council of the City of Plymouth hereby approves the updated organizational structure, updated salary schedule, and directs staff to update the job descriptions as presented: Adopted: May 12, 2026. CITY OF PLYMOUTH By: Donald O. Pohlman, Mayor CERTIFICATE OF ADOPTION I hereby certify that the foregoing Resolution was duly adopted by the Common Council of the City of Plymouth on the date set forth above. Dated: , 2026 Anna Voigt, Clerk/Treasurer Grade Current Title MINIMUM MAXIMUM B 20.08$ 26.10$ 41,766.40$ 54,288.00$ Records Person C 23.62$ 30.71$ 49,129.60$ 63,876.80$ Senior Records Person/Municipal Court Clerk Management Assistant Librarian Youth Services Librarian Adult Services Young Adult Specialist D 25.51$ 33.16$ 53,060.80$ 68,972.80$ Utility Account Specialist - Billing Lead Utility Account Specialist - Collection Lead E 27.55$ 35.82$ 57,304.00$ 74,505.60$ Treasurer/Deputy Clerk Staff Accountant Accountant F 28.93$ 37.61$ 60,174.40$ 78,228.80$ Mechanic G 30.37$ 39.48$ 63,169.60$ 82,118.40$ GIS Specialist Wastewater Operator in Training Water Operator in Training H1 31.89$ 41.46$ 66,331.20$ 86,236.80$ Water Operator I Wastewater Operator Basic II H2 32.85$ 42.71$ 68,328.00$ 88,836.80$ Wastewater Operator Advanced II Senior Wastewater Operator I 34.76$ 45.19$ 72,300.80$ 93,995.20$ Water Foreman Clerk/Deputy Treasurer J 37.20$ 48.36$ 77,376.00$ 100,588.80$ No position K 39.80$ 51.74$ 82,784.00$ 107,619.20$ Police Lieutenant Human Resources Specialist Library Director Assistant Administrator/Community Development Director L 42.98$ 55.87$ 89,398.40$ 116,209.60$ Street Superintendent M 46.42$ 60.35$ 96,553.60$ 125,528.00$ Wastewater Superintendent N 50.13$ 65.17$ 104,270.40$ 135,553.60$ Deputy Police Chief/Asst Director Public Safety Assistant Electric Operations Manager/Electrical Engineer Fire Chief O 54.14$ 70.38$ 112,611.20$ 146,390.40$ IT Manager Utilities Finance Director P 58.46$ 76.00$ 121,596.80$ 158,080.00$ Police Chief/Director Public Safety Director of Public Works/City Engineer Electric Operations Manager AA 73.08$ 95.00$ 152,006.40$ 197,600.00$ City Administrator/Utilities Manager Grade Current Title Step 1 Step 2 Step 3 Step 4M Step 5 1 30.59$ 31.81$ 33.08$ 34.40$ 35.78 to 39.78 Line Clearance I Line Clearance II 2 31.81$ 33.08$ 34.40$ 35.78$ 37.21 to 41.21 Line Clearance Foreman 3 36.58$ 38.05$ 39.57$ 41.15$ 42.80 to 46.80 Electric Meter Technician I Electric Meter Technician II 4 40.24$ 41.85$ 43.53$ 45.27$ Apprentice Lineman I Apprentice Lineman II Apprentice Lineman III Apprentice Lineman IV 5 46.28$ 48.13$ 50.06$ 52.06$ 54.15 to 56.14 Journeyman Lineman 6 56.31 to 58.56 Lead Lineman 7 58.56 to 63.56 Line Crew Foreman Grade Current Title A B C D E F G H I J K L E2 27.55$ 28.24$ 28.94$ 29.67$ 30.41$ 31.17$ 31.95$ 32.75$ 33.57$ 34.41$ 35.27$ 36.15 to 41.15 General Driver/Laborers City of Plymouth 128 Smith St. - P.O. Box 107 Plymouth, WI 53073-0107 Telephone: (920) 893-3745 Facsimile: (920) 893-0183 Web Site: plymouthgov.com DATE: May 8, 2026 TO: Mayor and Common Council FROM: Tim Blakeslee, City Administrator/Utilities Manager RE: Resolution No. 11 A Resolution Approving Updates to the Budget, Financial, And Investment Policies Background: The Plymouth Budget, Financial, and Investment Policies were last updated in 2016. While a full update and review of the policies is planned as a future project, staff is proposing several minor updates and additions at this time to improve the documents prior to a more comprehensive review. Finance and Personnel Committee Recommendation: At the meeting on April 28, 2026 the Finance and Personnel Committee unanimously recommended the updates to the Budget, Financial, And Investment Policies as presented. The proposed changes are outlined below. Addition of Health Fund Reserve Balance Recommendation Note: The current policy does not include a Health Fund reserve balance recommendation. Proposal: The City shall maintain a dedicated assigned fund balance for Insurance Claims, Premiums, Contributions, and other related expenses such as legal costs and professional service costs. The reserve requirement shall take into consideration historical trends, potential pending claims and other expenses, and the status of other reserves. It is the goal of the Health Fund Reserve (unrestricted cash and investments) not be less than $2,650,000. If the Health Fund Reserve exceeds $2,650,000, the City Administrator/Utilities Manger may reduce the approved budgeted City/Utility share of Health Fund contributions up to the amount of excess, with Approval of Common Council. Clarification on Unassigned General Fund Reserve. Clarification on Unassigned General Fund Reserve Note: The current policy is ambiguous and can be read multiple ways, including whether some or all funds over the defined percentage should be transferred. The proposal reflects how this policy has been treated in recent years. Proposal: It is the goal for the fund balance to not be less than 25% of the budgeted general fund appropriations. If the fund balance exceeds 25% of the budgeted general fund appropriations, any net income will be allocated according to the outline below, and approved by the Common Council upon completion of the annual audit or year-end City financials. Unassigned fund reserve balance are amounts that are available for any purpose and are reported only in the general fund. If the fund balance exceeds 25% of the budgeted general fund appropriations, any net income will be allocated to the following: • 20% to General Fund Balance • 80% to Capital Projects Fund • Committed Fund Balance by Approval of Common Council • Debt Service Fund by Approval of Common Council Purchasing Authority Note: Purchasing authority is primarily budget driven and based on dollar amounts from 2016. Given general inflation and rising commodity costs, these amounts should be updated to better reflect current best practices, market conditions, and operational efficiencies. Proposal: Staff proposes the following purchasing authority updates: • Quotes: Purchases below $1,000 may use best judgment. Purchases from $1,000 to $15,000 require two formal or informal quotes. Purchases of $15,000 or more require three formal quotes. Current policy: Below $1,000 may use best judgment; $1,000 to $5,000 requires two formal or informal quotes; $5,000 or more requires three formal quotes. • Emergency Purchases: The City Administrator may approve up to $50,000 in an emergency, with immediate follow-up coordination. Emergency purchases over $50,000 require coordination with the Mayor, with additional parameters if the Mayor is unavailable. Current policy: Maximum of $50,000 with coordination. • Budgeted Commodities: Budgeted commodity purchases may be approved up to $100,000 for the City and up to $250,000 for the Utilities. Current policy: $50,000 for the City and $100,000 for the Utilities. Commodity costs have increased significantly since 2016. • Small Claims: The City Administrator may settle small claims under $5,000. Current policy: $1,000. • Budgeted Contracts: Budgeted contracts may be approved up to $50,000. Current policy: $25,000. • Capital Projects: Capital projects may be approved up to $75,000. Current policy: $25,000. Recommendation: Approve resolution No. 11 as presented. CITY OF PLYMOUTH, WISCONSIN RESOLUTION NO. 11 OF 2026 A RESOLUTION APPROVING UPDATES TO THE BUDGET, FINANCIAL, AND INVESTMENT POLICIES WHEREAS, the City of Plymouth Budget, Financial, and Investment Policies were last updated in 2016; and WHEREAS, City staff has recommended several updates and additions upon review of the policies; and WHEREAS, the proposed updates include a Health Fund Reserve balance recommendation, clarification of the Unassigned General Fund Reserve policy, and updates to purchasing authority thresholds; and WHEREAS, the Finance and Personnel Committee reviewed the proposed updates and recommended approval by the Common Council. NOW, THEREFORE, BE IT RESOLVED, that the Common Council of the City of Plymouth hereby approves the updated Budget, Financial, and Investment Policies as presented and attached. Adopted: May 12, 2026. CITY OF PLYMOUTH By: Donald O. Pohlman, Mayor CERTIFICATE OF ADOPTION I hereby certify that the foregoing Resolution was duly adopted by the Common Council of the City of Plymouth on the date set forth above. Dated: , 2026 Anna Voigt, Clerk/Treasurer 1 Recommended by Finance & Personnel Committee Approved by Plymouth Common Council Prepared For: Mayor and Common Council City of Plymouth Prepared By: Tim Blakeslee City Administrator/Utilities Manager BUDGET, FINANCIAL, AND INVESTMENT POLICIES Last Revised May 7, 2026 2 TABLE OF CONTENTS Introduction ......................................................................................................... 3 General Operations Policy .................................................................................. 4 Financial Investment Policy ................................................................................ 6 Section I: Purpose ................................................................................................. 6 Section II: Scope ................................................................................................... 6 Section III: General Objectives .............................................................................. 6 Section IV: Standards of Care & Reporting ............................................................ 8 Section V: Authorized Financial Institutions, Depositories, and Broker/Dealers ..... 9 Section VI: Collateralization ................................................................................. 10 Section VII: Authorized Investments .................................................................... 11 Section VIII: Investment Transactions & Parameters ........................................... 12 Section IX: Approval of Investment Policy & Amendment .................................... 13 Fund Balance Policy ......................................................................................... 14 Debt Management Policy .................................................................................. 17 Post-Issuance Compliance Policy for Tax-Exempt Obligations ..................... 18 Capitalized Fixed Assets Policy ....................................................................... 25 Purchasing & Expenditure/Expense Policy ..................................................... 28 Billing/Account Receivable Collection Policy ................................................. 31 Segregation of Duties Policy ............................................................................ 32 Annual Budget Policy ....................................................................................... 34 Interfund Transfer Loan Policy ......................................................................... 36 Shared Savings Loan Policy ............................................................................. 37 Glossary ............................................................................................................. 41 3 Introduction to Financial Policies & Procedures The Budget, Financial, and Investment Policies contain various policies related to the financial operation of the City of Plymouth. The manual was created by the City Administrator/Utilities Manager and the Finance & Personnel Committee to provide for overall fiscal control and clear direction for financial operations and management. The policies set forth are to be updated from time to time as recommended by the Finance & Personnel Committee or Committee of the Whole, and as approved by the Plymouth Common Council. It should be noted that the Budget, Financial, and Investment Policies apply to both the general fund operations and the enterprise fund operations (Plymouth Utilities). 4 City of Plymouth General Operations Policy Section I. Purpose The establishment of general operations policy statements is an important component of the City’s financial management policy and planning efforts. Section II. Objectives A. Accounting  The City will establish and maintain the accounting systems according to GAAP, the State of Wisconsin Uniform Chart of Accounts, Public Service Commission of Wisconsin, or other Chart of Accounts as approved by the Common Council.  An annual audit of all funds will be performed by an independent public accounting firm which will issue an official opinion on the annual financial statements. In additional, full disclosure will be provided in the financial statements and bond representations.  Financial systems will be maintained to monitor expenditures and revenues on a monthly basis and all revenue collections will be consolidated under the Office of the Clerk/Treasurer or in the case of Plymouth Utilities, the Utilities Finance Manager. A cash-flow analysis, including disbursements, collections, and investments, will be prepared from time to time, with assistance from the city’s financial consultants, indicating that sufficient cash is available for daily financial needs.  Encumbrances represent commitments related to unperformed contracts for goods or services, and will be recorded when incurred. Encumbrances outstanding at year-end will be reported as reservations of fund balance.  The City will establish and maintain a depreciation schedule based on the straight-line method. The useful life of capital assets will be based on internal information, information on comparable assets from other governments, and general guidelines from professional or industry organizations. B. Revenue  Each year and whenever appropriate, existing revenues will be re- examined and possible new sources of revenues will be explored to ensure that we are maximizing our revenue potential in order to support the desired level of service.  Legally restricted revenues will be avoided when they adversely affect the short or long-term financial health of our government. One-time revenues will be used for capital improvements or as legally restricted to a specific purpose. 5  Each year and whenever appropriate, intergovernmental revenues will be reviewed to determine their short and long-term stability, to minimize the impact of any adverse changes. Intergovernmental revenues shall be used as legally prescribed or otherwise set forth by policy.  Any amounts due to the City will be carefully and routinely monitored. An aggressive policy of collection will be followed for all receivables, including property taxes. In addition, proprietary funds will generate revenue sufficient to support the full direct and indirect costs of these funds.  All potential grants and other aid shall be carefully examined for matching requirements and restrictive covenants, to ensure that the city’s participation in such grants will be beneficial and cost-effective. C. Budget & Capital Improvements  The City will pay for all current operating expenses with current revenues and will avoid budgetary procedures that balance current costs at the expense of future years, such as postponing necessary expenses, accruing future revenues, or rolling over of short-term debt for operations.  The City will prepare and maintain a multi-year capital improvements plan (CIP) and project its equipment replacement needs for the next ten (10) years. Estimated costs of each capital improvement projected for each year will be included in the annual budget, including the impact to annual operating expenditures. The CIP will include capital expenditures for general fund activities as well as for enterprise activities (water, sewer, electric).  Intergovernmental funding sources for capital improvements from the federal, state, and private sector will be actively sought and used as available to assist in financing of capital improvements.  All grant applications, loan applications, or other alternative funding sources will be approved by the Common Council prior to submission to the appropriate agency and/or entity. 6 CITY OF PLYMOUTH FINANCIAL INVESTMENT POLICY Section I: PURPOSE To establish investment objectives; to delegate authority for the execution and reporting of investments; to establish standards of prudence; to direct the development of internal control; to establish standards for Depositories, to set and establish collateral requirements; and to identify permitted investment. Section II: SCOPE This investment policy applies to all cash assets of the City, except: A. Funds which are held by an external trustee and are restricted in their investment by terms of a trust indenture; in which case the trust indenture shall regulate investment activities; B. Funds granted to or held in custody by the City, under terms which provide for or restrict their investment in a particular manner; in which case said provisions or restrictions shall regulate investment activities; C. Funds otherwise restricted by State or Federal laws or regulations; in which case said restrictions shall regulate investment activities. Section III: GENERAL OBJECTIVES The primary objectives of investment activities shall be the following in order of importance: safety, liquidity, and yield: 1. Safety: Preservation and safety of principal are the foremost objective of the investment program. Investment shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio. In addition, all risks associated to City funds and investments will be disclosed on annual basis or as requested. a. Credit Risk – The City will minimize credit risk, which is the risk of loss due to the failure of the security issuer or backer by:  Limiting investments to the types of securities listed in this Investment Policy.  Pre-qualifying the financial institutions, broker/dealers, intermediaries, and advisers with which the City will do business. 7  Diversifying the investment portfolio so that the impact of potential losses from any one type of security or from any one individual issuer will be minimized. b. Interest Rate Risk – The City will minimize rate risk, which is the risk that the market value of securities in the portfolio will fall due to changes in market interest rates, by:  Structuring the investment portfolio so that securities mature to meet cash requirements for ongoing operations, thereby avoiding the need to sell securities on the open market prior to maturity.  Investing operating funds primarily in shorter-term securities, money market mutual funds, or similar investment pools and limiting the average maturity of the portfolio in accordance with this policy.  Utilizing securities with adjustable coupon rates to minimize price volatility. 2. Liquidity: The investment portfolio will remain sufficiently liquid to meet all operating requirements that might be reasonably anticipated. This is accomplished by structuring the portfolio so that securities mature concurrent with cash needs to meet anticipated demands. Furthermore, since all possible cash demands cannot be anticipated, investment portofolio(s) will consist largely of securities with active secondary or resale markets. Alternatively, a portion of any portfolio may be placed in money market mutual funds or local government investment pools which offer same-day liquidity for short-term funds. 3. Yield: The investment portfolio shall be designed with the objective of attaining a rate of return/yield throughout budgetary and economic cycles, commensurate with the City’s investment risk constraints and the cash flow characteristics of the portfolio. Return on investment is of secondary importance compared to the safety and liquidity objectives described above. The core of investments is limited to low risk securities in anticipation of earning a fair return relative to the risk being assumed. Securities shall generally be held until maturity with the following exceptions:  A security with declining credit may be sold early to minimize loss of principal.  A security swap would improve the quality, yield, or shorten the portfolio maturity as defined in Section VIII paragraph D of this policy. 8  Liquidity needs of the portfolio require that the security be sold. Section IV. STANDARDS OF CARE & REPORTING A. Prudence The City’s investments shall be made with judgment and care, under prevailing circumstances, which a person of prudence, discretion, and intelligence would exercise in that management of the person’s own affairs, not for speculation, but for investment, considering the safety of capital and the yield to be derived. B. Ethics and Conflicts of Interest Officers and employees involved in the investment process shall refrain from personal business activity that could conflict or be perceived to conflict with proper execution of the investment program, or that could impair their ability to make impartial decisions. Employees and investment officials shall disclose any material interests in financial institutions with which they conduct business. They shall further disclose any personal financial/investment positions that could be related to the performance of the investment portfolio. Employees and officers shall refrain from undertaking personal investment transactions with the same individual with whom business is conducted on behalf of the City. C. Delegation of Authority The Common Council (the “Council”) is ultimately responsible for the investment of City funds. Furthermore, the responsibility for conducting investment transactions is delegated to the investment officers (City Administrator/Utilities Manager, City Clerk/Treasurer or Utilities Finance Manager). The investment officers may, with Council approval, receive assistance from one or more investment advisors pursuant to Wisconsin Statutes. In the absence of the City investment officers the Mayor may act as the delegated investment officer in situations of emergency. Responsibility for the operation of the investment program is hereby delegated to the investment officer(s), who shall act in accordance with established written procedures and internal controls for the operation of the investment program consistent with this investment policy (as stated in the section on safekeeping and custody). No person may engage in an investment transaction except as provided under the terms of this policy and the procedures established by the investment officers. The investment officers shall be responsible for all transactions undertaken and shall establish a system of controls to regulate the activities of subordinate officials. The investment officers shall provide annual reports regarding the investment portfolio and holdings to the Finance & Personnel Committee. 9 D. Reporting Requirements The City investment officer(s) or the appropriate designee shall report investment portfolio performance to the Finance & Personnel Committee or Common Council at least annually or when a specific request is made. The report will summarize the investment strategies employed; describe the portfolio in terms of investment securities, maturities, risk characteristics and other factors. The report will indicate any areas of policy concern and suggested or planned revision of investment strategies. E. Internal Controls The City Clerk/Treasurer and Utilities Finance Manager shall establish a system of internal controls, which shall be reviewed from time to time by the Finance & Personnel Committee and/or City Administrator/Utilities Manager. The internal controls shall be reviewed by an independent certified public accountant in conjunction with the annual examination of the financial statements of the City. The controls shall be designed to forecast cash flows, maximize the investment of available balances, fully report results of investment activities and prevent losses of public funds arising from fraud, employee error, misrepresentation by third parties, unanticipated changes in financial markets, or imprudent action by employees and officers of the City. All purchases and sales of investment securities must be authorized by the investment officer(s), or in one’s absence, the Mayor. All bank accounts shall be reconciled on a monthly basis and shall be completed in a reasonable time after the receipt of the monthly bank statement. Section V. AUTHORIZED FINANCIAL INSTITUTIONS, DEPOSITORIES, AND BROKER/DEALERS A. Depositing of Funds All currency, checks, drafts or other funds in any form payable to the bearer, or endorsed for payment, shall be promptly deposited in an approved Depository, so designated by the Common Council. The Common Council shall approve a list of acceptable depositories by an official written resolution. Designation by the Council shall be given only when the financial institution meets all Public Depository requirements provided for by applicable State and Federal laws and regulations, and the following additional criteria: 1. Deposit Insurance The financial institution is a member of the Federal Deposit Insurance Corporation (FDIC) and deposits made with the financial institution are insured to the maximum permitted by the FDIC. 10 2. Depository Agreement The City may require any financial institution acting as a depository for the City to enter into a “depository agreement” requiring the depository to: a. Pledge collateral to secure amounts over and above guaranteed amounts. All securities serving as collateral shall be specifically pledged to the City (not as part of a pooled fund). The City may require collateral to be placed into a custodial account at a Federal Reserve Bank, a trust department of a commercial bank, or through another financial institution. b. Require the custodian to send statements of pledged collateral to the City Clerk/Treasurer or Deputy Treasurer, or Utilities Finance Manager on a regular basis and as requested by the City. c. Provide the City normal banking services, including, but not limited to: checking accounts, wire transfers, purchase and sale investment securities and safekeeping services. Fees, if any, shall be mutually agreed to by an authorized representative of the depository bank and the City. B. Preferences for Local Financial Institutions All else being equal comparing financial institutions meeting the criteria set forth, the Finance & Personnel Committee and Common Council will give preference in selection to those financial institutions who maintain offices in the City of Plymouth. Section VI. COLLATERALIZATION A. Collateral Required All City funds held in City Depositories which are not held in investment securities registered in the name of the City shall to the extent they exceed federal deposit insurance and state public deposit security fund coverage limits, be collateralized as provided in this Section. B. Form of Collateral Except as provided in Subparagraph a. of Subsection C.1. of this Section, collateral shall be pledged in the name of the City and must be one of the following: 1. Securities of the U.S. Treasury or U.S. Governmental Agency as defined by the Federal Reserve. 11 If held herein, the collateral may consist of any reserves deemed acceptable by the Federal Reserve Bank to meet other reserve requirements of the Depository provided it is held in a sub-account which names the City as beneficiary. 2. Direct obligations of U.S. government agencies (such as the Small Business Administration and the Government National Mortgage Association) and U.S. sponsored enterprises (such as the Federal Home Loan Bank, the Federal Farm Credit Bank and the Federal national Mortgage Association). U.S. government-sponsored entities (GSEs) and associated “mortgage backed” or “mortgage pool” securities are permitted with the advice of the City’s investment advisors. 3. General obligations of states or municipalities provided they are rated in the highest or second highest rating categories by Moody Investors Service, Inc., Standard and Poor’s Corporation or Fitch Investors Service, L.P. C. Valuation of Collateral 1. Valuation: Collateral must be compared to market not less frequently than monthly and its value reported on the monthly statement. 2. Sufficiency: The value of the collateral must equal 102% of the amount requiring collateralization. Additional collateral is to be requested when the monthly statement indicates a deficiency. D. Substitution of Collateral Collateral agreements are to prohibit the release of pledged assets without the authorization of the investment officer, however, exchanges of collateral of like value are to be permitted. Section VII. AUTHORIZED INVESTMENTS Funds of the City which are not immediately needed for payment of obligations shall be invested to the greatest extent practical, in accordance with applicable Wisconsin Statutes, if the funds have been appropriated for the payment of debt service, and Wisconsin Statute or if the funds are to be used for any other purpose. The following investment securities, subject to limitations and restrictions as defined in Wisconsin Statute 66.0603 (1m), are permissible investments. 1. U.S. Treasury Obligations and Government Agency Securities. 12 2. Certificates of Deposit. 3. Municipal General Obligations. 4. State of Wisconsin Investment Board’s Local Government Investment Pool. 5. Repurchase Agreements. 6. Operating Bank Account. 7. Money Market Funds. 8. Commercial Paper. Section VIII. INVESTMENT TRANSACTIONS & PARAMETERS A. Co-mingling of Funds The investment officer may pool cash from several different funds for investment purposes, provided such co-mingling is permitted by law, and records are maintained which show that interest earned on such investments has been fairly allocated to each originating fund. B. Securities Firms The investment officer is authorized to execute purchases and sales of Permitted Securities with City Depositories or with securities firms previously approved by the Common Council, (the “Approved List”). Such firms must be a member of the Financial Industries Rulemaking Authority (FINRA) and/or registered with the U.S. Securities and Exchange Commission, the Municipal Securities Rulemaking Board or the Wisconsin Department of Financial Institutions. C. Diversification The investment policy incorporates the investment strategy and as such, will allow for diversification of investments to the extent practicable considering yield, collateralization, investment costs, and available bidders. Diversification by investment institutions shall be determined by an analysis of yield, collateral, investment costs, and available bidders. Diversification by types of securities and maturities may be as allowed by this policy and Wisconsin State Statutes. D. Maximum Maturities To the extent possible, the City will attempt to match its investments with anticipated cash flow requirements. However, the maximum maturities for any single investment shall not exceed five (5) years, except for reserve funds. The maximum dollar-weighted average maturity for pooled 13 investments will not exceed three (3) years. Reserve funds may be invested in securities not to exceed ten (10) years if the maturity of such investments are made to coincide as nearly as practicable with the expected call date or final payment date, whichever is shorter. For securities with adjustable rate coupons, the average time to coupon reset will be used as a measure of average maturity. Section IX. APPROVAL OF INVESTMENT POLICY AND AMENDMENT This investment policy is intended to clarify, amend, and supersede existing investment policies. The Finance & Personnel Committee is delegated the authority to amend this Investment Policy from time to time as it deems such action to be in the best interest of the City . Any such amendment shall be promptly recommended to the Common Council for consideration and approval . When amendment occurs, any investment currently held that does not meet the guidelines of the amended policy, shall be temporarily exempted from the requirements of this policy. Investments must come in conformance with the amended policy within twelve (12) months of the policy’s adoption or the Finance & Personnel Committee must be presented with a plan through which investments will come into conformance. 14 City of Plymouth Fund Balance Policy Section I. Purpose The establishment of a formal fund balance policy is an important component of the City’s financial management policy. Maintaining appropriate levels of fund balance is a key element of the City’s overall financial health. This policy is intended to set targets for the desired level of fund balances, identify the approach to maintain these levels, and to provide guidelines for the use of fund balance. Section II. Objectives A. To insulate the City from large, unanticipated one-time expenditures or revenue reductions resulting from external changes or events. B. To provide funds to allow the City to respond to unforeseen emergencies. C. To help stabilize the City’s tax levy due to a temporary reduction in non-property tax revenue. D. To provide sufficient working capital to eliminate the need for short-term borrowing due to the timing of the receipt of short-term receivables and the remittance of short-term payables. E. To strive to maintain at least an unassigned general fund balance equal or above the range of 20% to 25% of budgeted general fund appropriations. In determining the acceptable range of unassigned general fund balance, the City considered the following factors:  Historical stability of the City’s revenues, expenditures and mil rate.  Timing of revenue collections in relation to payments made for operational expenditures.  Anticipated growth in the City’s valuation and/or services to be provided to City residents.  The adopted capital improvement plan and any non-routine capital projects such as new buildings or large equipment purchases. F. Apply any operational surplus at the end of any fiscal year to the reserve for working capital if necessary to meet policy minimums. In addition, the Finance & Personnel Committee may recommend the designation of surplus to an unreserved-designated fund balance. 15 G. Eliminate the budgeted use of unassigned fund balance if its use would reduce the available balance below policy minimums. Fund balance should be utilized only in extreme cases and as approved by the Common Council. Section III. Balance Requirements & Definitions The City recognizes that unassigned fund balances are targeted objectives to ensure the long-term stability of the City’s finances. From time to time, upon Common Council authorization, the unassigned funds may not contain the stated goal. This is done with the understanding that it is in the best interests of the taxpayers and most cost effective manner to utilize the reserve funds. A. Unassigned General Fund Reserve – It is the goal for the fund balance to not be less than 25% of the budgeted general fund appropriations. If the fund balance exceeds 25% of the budgeted general fund appropriations, any net income will be allocated according to the outline below, and approved by the Common Council upon completion of the annual audit or year-end City financials. Unassigned fund reserve balance are amounts that are available for any purpose and are reported only in the general fund. If the fund balance exceeds 25% of the budgeted general fund appropriations, any net income will be allocated to the following:  2 0% to General Fund Balance  8 0% to Capital Projects Fund  Committed Fund Balance by Approval of Common Council  Debt Service Fund by Approval of Common Council B. Restricted General Fund Balance – Government funds classified as “restricted” are balances with constrictions placed on the use of resources by creditors, grantors, contributors or laws or regulations of other governments. Examples would include the CDBG Housing Grant funds, bond proceeds, or Tax Incremental Finance District funds. The legal constrictions outline how the funds are to be used. C. Committed Fund Balances – Fund balances classified as “committed” can only be used for specific purposes pursuant to constraints imposed by the Common Council through an official resolution or ordinance. The committed fund balances may also include contractual obligations to the extent that existing resources in the fund have been specifically committed for use in satisfying those contractual requirements. The resolution or ordinance outlines the intent of the committed fund balances. Committed funds for the general fund include the Self-Health Insurance Fund, Self Property and Liability Insurance Fund, Capital Projects Fund, and the Committed-Other Fund (previously Unreserved-Designated). D. Non-spendable Fund Balance – The “non-spendable fund balance” classification would include items that not expected to be converted to cash. An example would include pre-paid postage. 16 E. Assigned Fund Balance – The “assigned fund balance” classification are constrained by an intent that the moneys so designated be used for specific purposes but are neither restricted nor committed. F. Utility/Enterprise Fund Reserve – The fund balance (unrestricted cash and investments) for the Utility/Enterprise Fund Reserves shall strive to be in the range of 25% to 30% of annual billings. Amounts over the 25% to 30% may be allocated to the following:  Utilities Capital Projects Fund  Equipment Reserve Fund G. Health Fund Reserve – The City shall maintain a dedicated assigned fund balance for Insurance Claims, Premiums, Contributions, and other related expenses such as legal costs and professional service costs. The reserve requirement shall take into consideration historical trends, potential pending claims and other expenses, and the status of other reserves. It is the goal of the Health Fund Reserve (unrestricted cash and investments) not be less than $2,650,000. If the Health Fund Reserve exceeds $2,650,000, the City Administrator/Utilities Manger may reduce the approved budgeted City/Utility share of Health Fund contributions up to the amount of excess, with Approval of Common Council. H. Risk Management Fund Reserve – The City shall maintain a dedicated assigned fund balance for Liability Claims, Property Claims, Auto Physical Damage Claims, Crime Coverage Claims, Employment Practices Liability Claims, Privacy Protection & Network Liability Insurance Claims, Workers Compensation Insurance and related Claims expenses such as legal costs and other professional service costs. The reserve requirement shall take into consideration the historical trends, potential pending claims against the City, status of other reserves, and overall risk associated to policy deductibles and self-insured retentions. The risk management fund will include a contingency reserve in an amount equal to the following: Liability Insurance Coverage $100,000 100% of Self-Insured Retention (4 x $25,000) Auto Physical Damage Deductible (4x Deductible) $10,000 Boiler & Machinery Coverage (2x Deductible) $5,000 Crime Coverage (1x Deductible) $20,000 Employment Practices Liability (2x Deductible) $50,000 Privacy Protection & Network Liability Deductible* $10,000 *Cyber security policy (1x Deductible) 17 Municipal Property Insurance Corp. (3x Deductible) $45,000 Minimum Reserve Requirements: $240,000 Reserve Fund Replenishment – Claims paid from the risk management fund reserve assigned fund balances shall be replenished the following fiscal year in an amount to bring the fund to a minimum of 75% of the reserve requirements and to 100% within two fiscal years. Reserve fund replenishment may come from unassigned fund balances, budgeted funds, or insurance dividend income. 18 City of Plymouth Debt Management Policy Section I. Purpose Debt can be an effective way to finance capital improvements. Properly managed debt preserves credit ratings, provides flexibility in current and future operating budgets, and provides long-term assets that maintain or improve our quality of life. To provide for the appropriate issuance and responsible use of debt, the City has adopted the following (below) debt management policy objectives. Section II. Objectives A. Long-term debt will be issued only for objects or purposes having a period of probable usefulness of at least five years. B. Short-term debt should be limited, but may be issued whenever appropriate for objects or purposes having a period of probable usefulness of at least five years, when deemed financially prudent. C. Debt maturity will not exceed the lesser of: the useful life, or the period of probable usefulness, of the object or purpose so financed. D. The annual operating budgets of all funds will be maintained so as to ensure the full and timely repayment of debt principal and interest due that year. E. The total amount of outstanding debt will comply with Wisconsin State Statutes. F. Good communications will be maintained with bond rating agencies, bond counsel, banks, financial advisors, and others involved in debt issuance and management. G. Comprehensive annual financial reports and official statements will reflect the City’s commitment to full and open disclosure concerning debt. H. All revenue debt shall be in compliance with bond covenants and the utilities will have debt coverage ratios of at least 1.25 times the specified debt service requirements (revenues less operating expenses = 1.25). I. Except for unique circumstances, General Obligation debt shall not exceed 60% of the City’s legal debt limit (5% of equalized property value). Under no circumstances except for the case of extreme emergency, shall the city exceed more than 80% of the City’s debt limit (4% of equalized value). 19 City of Plymouth Post-Issuance Compliance Policy for Tax-Exempt and Tax- Advantaged Obligations Section I. Purpose This Post-Issuance Compliance Policy (the “Policy”) sets forth specific policies of the City of Plymouth, Wisconsin (the “Issuer”) designed to monitor post-issuance compliance of tax-exempt obligations or tax-advantaged obligations (“Obligations”) issued by the Issuer with applicable provisions of the Internal Revenue Code of 1986, as amended (the “Code”), and regulations promulgated thereunder (“Treasury Regulations”). The Policy documents practices and describes various procedures and systems designed to identify on a timely basis facts relevant to demonstrating compliance with the requirements that must be satisfied subsequent to the issuance of Obligations in order that the interest on such Obligations continue to be eligible to be excluded from gross income for federal income tax purposes or that the Obligations continue to receive tax-advantaged treatment. The federal tax law requirements applicable to each particular issue of Obligations will be detailed in the arbitrage or tax certificate prepared by bond counsel and signed by officials of the Issuer and the post-closing compliance checklist provided by bond counsel with respect to that issue. This Policy establishes a permanent, ongoing structure of practices and procedures that will facilitate compliance with the requirements for individual borrowings. The Issuer recognizes that compliance with applicable provisions of the Code and Treasury Regulations is an on-going process, necessary during the entire term of the Obligations, and is an integral component of the Issuer’s debt management. Accordingly, the analysis of those facts and implementation of the Policy will require on-going monitoring and consultation with bond counsel and the Issuer’s accountants. Section II. General Policies and Procedures The following policies relate to procedures and systems for monitoring post- issuance compliance generally. A. The City Administrator/Utilities Manager (the “Compliance Officer”) shall be responsible for monitoring post-issuance compliance issues. B. The Compliance Officer will coordinate procedures for record retention and review of such records. C. All documents and other records relating to Obligations issued by the Issuer shall be maintained by or at the direction of the Compliance Officer. In maintaining such documents and records, the Compliance Officer will comply with applicable 20 Internal Revenue Service (“IRS”) requirements, such as those contained in Revenue Procedure 97-22. D, The Compliance Officer shall be aware of options for voluntary corrections for failure to comply with post-issuance compliance requirements (such as remedial actions under Section 1.141-12 of the Regulations and the Treasury’s Tax- Exempt Bonds Voluntary Closing Agreement Program) and take such corrective action when necessary and appropriate. E. The Compliance Officer will review post-issuance compliance procedures and systems on a periodic basis, but not less than annually. Section III. Issuance of Obligations – Documents and Records With respect to each issue of Obligations, the Compliance Officer will: A. Obtain and store a closing binder and/or CD or other electronic copy of the relevant and customary transaction documents (the “Transcript”). B. Confirm that bond counsel has filed the applicable information report (e.g., Form 8038, Form 8038-G, Form 8038-CP) for such issue with the IRS on a timely basis. C. Coordinate receipt and retention of relevant books and records with respect to the investment and expenditure of the proceeds of such Obligations with other applicable staff members of the Issuer. Section IV. Arbitrage The following policies relate to the monitoring and calculating of arbitrage and compliance with specific arbitrage rules and regulations. The Compliance Officer will: A. Confirm that a certification of the initial offering prices of the Obligations with such supporting data, if any, required by bond counsel, is included in the Transcript. B. Confirm that a computation of the yield on such issue from the Issuer’s financial advisor or bond counsel (or an outside arbitrage rebate specialist) is contained in the Transcript. C. Maintain a system for tracking investment earnings on the proceeds of the Obligations. D. Coordinate the tracking of expenditures, including the expenditure of any investment earnings. If the project(s) to be financed with the proceeds of the Obligations will be funded with multiple sources of funds, confirm that the Issuer 21 has adopted an accounting methodology that maintains each source of financing separately and monitors the actual expenditure of proceeds of the Obligations. E. Maintain a procedure for the allocation of proceeds of the issue and investment earnings to the expenditures, including the reimbursement of pre-issuance expenditures. This procedure shall include an examination of the expenditures made with proceeds of the Obligations within 18 months after each project financed by the Obligations is placed in service and, if necessary, a reallocation of expenditures in accordance with Section 1.148-6(d) of the Treasury Regulations. F. Monitor compliance with the applicable “temporary period” (as defined in the Code and Treasury Regulations) exceptions for the expenditure of proceeds of the issue, and provide for yield restriction on the investment of such proceeds if such exceptions are not satisfied. G. Ensure that investments acquired with proceeds of such issue are purchased at fair market value. In determining whether an investment is purchased at fair market value, any applicable Treasury Regulation safe harbor may be used. H. Avoid formal or informal creation of funds reasonably expected to be used to pay debt service on such issue without determining in advance whether such funds must be invested at a restricted yield. I. Consult with bond counsel prior to engaging in any post-issuance credit enhancement transactions or investment in guaranteed investment contracts. J. Identify situation in which compliance with applicable yield restrictions depends upon later investments and monitor implementation of any such restrictions. K. Monitor compliance with six-month, 18-month or 2-year spending exceptions to the rebate requirement, as applicable. L. Procure a timely computation of any rebate liability and, if rebate is due, to file a Form 8038-T and to arrange for payment of such rebate liability. M. Arrange for timely computation and payment of “yield reduction payments” (as such term is defined in the Code and Treasury Regulations), if applicable. Section V. Private Activity Concerns The following policies relate to the monitoring and calculating of private uses and private payments with respect to facilities financed with the Obligations. The Compliance Officer will: A. Maintain records determining and tracking facilities financed with specific Obligations and the amount of proceeds spent on each facility. 22 B. Maintain records, which should be consistent with those used for arbitrage purposes, to allocate the proceeds of an issue and investment earnings to expenditures, including the reimbursement of pre-issuance expenditures. C. Maintain records allocating to a project financed with Obligations any funds from other sources that will be used for otherwise non-qualifying costs. D. Monitor the expenditure of proceeds of an issue and investment earnings for qualifying costs. E. Monitor private use of financed facilities to ensure compliance with applicable limitations on such use. Examples of potential private use include: 1. Sale of the facilities, including sale of capacity rights; 2. Lease or sub-lease of the facilities (including leases, easements or use arrangements for areas outside the four walls, e.g. hosting of cell phone towers) or leasehold improvement contracts; 3. Management contracts (in which the Issuer authorizes a third party to operate a facility, e.g. cafeteria) and research contracts; 4. Preference arrangements (in which the Issuer permits a third party preference, such as parking in a public parking lot); 5. Joint-ventures, limited liability companies or partnership arrangements; 6. Output contracts or other contracts for use of utility facilities (including contracts with large utility users); 7. Development agreements which provide for guaranteed payments or property values from a developer; 8. Grants or loans made to private entities, including special assessment agreements; and 9. Naming rights arrangements. Monitoring of private use should include the following: 1. Procedures to review the amount of existing private use on a periodic basis; and 2. Procedures for identifying in advance any new sale, lease or license, management contract, sponsored research arrangement, output or utility contract, development agreement or other arrangement involving private use of financed facilities and for obtaining copies of any sale agreement, lease, license, 23 management contract, research arrangement or other arrangement for review by bond counsel. If the Compliance Officer identifies private use of facilities financed with tax- exempt or tax-advantage debt, the Compliance Officer will consult with the Issuer’s bond counsel to determine whether private use will adversely affect the tax status of the issue and if so, what remedial action is appropriate. The Compliance Officer should retain all documents related to any of the above potential private uses. Section VI. Qualified Tax-Exempt Obligations If the Issuer issues “qualified tax-exempt” obligations in any year, the Compliance Officers shall monitor all tax-exempt financings (including lease purchase arrangements and other similar financing arrangements and conduit financings on behalf of 501 (c)(3) organizations) to assure that the $10,000,000 “small issuer” limit is not exceeded. Section VII. Federal Subsidy Payments The Compliance Officer shall be responsible for the calculation of the amount of any federal subsidy payments and the timely preparation and submission of the applicable tax form and application for federal subsidy payments for tax- advantaged obligations such as Build America Bonds, New Clean Renewable Energy Bonds and Qualified School Construction Bonds. Section VIII. Reissuance The following policies relate to compliance with rules and regulations regarding the reissuance of Obligations for federal law purposes. The Compliance Officer will identify and consult with bond counsel regarding any post-issuance change to any terms of an issue of Obligations which could potentially be treated as a reissuance for federal tax purposes. Section IX. Record Retention The following policies relate to retention of records relating to the Obligations issued. The Compliance Officer will: A. Coordinate with staff regarding the records to be maintained by the Issuer to establish and ensure that an issue remains in compliance with applicable federal tax requirements for the life of such issue. 24 B. Coordinate with staff to comply with provisions imposing specific recordkeeping requirements and cause compliance with such provisions, where applicable. C. Coordinate with staff to generally maintain the following: 1. The Transcript relating to the transaction (including any arbitrage or other tax certificate and the bond counsel opinion); 2. Documentation evidencing expenditure of proceeds of the issue; 3. Documentation regarding the types of facilities financed with the proceeds of an issue, including, but not limited to, whether such facilities are land, buildings or equipment, economic life calculations and information regarding depreciation. 4. Documentation evidencing use of financed property by public and private entities (e.g., copies of leases, management contracts, utility user agreements, developer agreements and research agreements); 5. Documentation evidencing all sources of payment or security for the issue; and 6. Documentation pertaining to any investment of proceeds of the issue (including the purchase and sale of securities, SLGs subscriptions, yield calculations for each class of investment, actual investment income received by the investment of proceeds, guaranteed investment contracts and rebate calculations). D. Coordinate the retention of all records in a manner that ensures their complete access to the IRS. E. Keep all material records for so long as the issue is outstanding (including any refunding), plus seven years. Section X. Continuing Disclosure Under the provisions of SEC Rule 15c2-12 (the “Rule), underwriters are required to obtain an agreement for ongoing disclosure in connection with the public offering of securities in a principal amount in excess of $1,000,000. Unless the Issuer is exempt from compliance with the Rule as a result of certain permitted exemptions, the Transcript for each issue of Obligations will include an undertaking by the Issuer with its undertakings, which may include the requirement for an annual filing of operating and financial information and will include a requirement to file notices of listed “material events.” 25 Section XI. Conduit Bond Financings In conduit bond financings, such as industrial revenue bonds or Midwestern Disaster Area Bonds, the Issuer is not in a position to directly monitor compliance with arbitrage requirements and qualified use requirements because information concerning and control of those activities lies with the private borrower. The Issuer’s policy in connection with conduit financings is to require that the bond documents in such financings impose on the borrower (and trustee or other applicable party) responsibility to monitor compliance with qualified use rules and arbitrage and other federal tax requirements and to take necessary action if remediation of nonqualified bonds is required. 26 City of Plymouth Capitalized Fixed Assets Policy Section I. Purpose To establish a general policy for Capitalized Fixed Assets including standards for valuation of assets with a useful life greater than one-year. Section II. Objectives A. Fixed Assets Account Group shall include general fixed assets, i.e., non- infrastructure assets. Infrastructure assets are assets that are immovable and of value only to the City government, e.g., buildings, sewers, and streets. As a general rule, “capitalized” items maintained within the Fixed Assets Account Group shall have an expected useful life greater than one year and a purchase, donated or assessed value equal to or greater than $5,000. For computer equipment, initial operating software shall be included but subsequent operating software and application software shall be excluded. B. Generally repairs will not qualify for changing the initial capitalized value. Only major replacements of components and/or additions which significantly change the initial capitalized value or significantly extend the expected useful life of any capitalized item shall be considered in order to substantiate any subsequent year value change of an asset maintained within the Fixed Assets Account Group. Asset Valuation Departments shall record long-term assets at historic cost or, if the cost is not readily determined, at estimated historic cost. Cost shall include applicable ancillary costs. All costs shall be documented, including methods and sources used to establish any estimated costs. A. Purchased Assets – the recording of purchased assets shall be made on the basis of actual costs, including all ancillary costs, based on vendor invoice or other supporting documentation. B. Salvage Value – the recording of purchased assets that are expected to be sold at retirement should be recorded with the historical estimated sale value if in excess of $5,000.00. If sale value is less than $5,000.00, normal depreciation for the useful life will be used. C. Self-Constructed Assets – All direct costs (including labor) associated with the construction project shall be included in establishing a self-constructed asset valuation. If a department is unable to specifically identify all direct costs an estimate of the direct cost is acceptable, but must be supported by a reasonable methodology. 27 D. Donated Assets – Fixed assets acquired by gift, donation or payment of a nominal sum not reflective of the asset’s market value shall be assigned cost equal to the fair market value at the time of acquisition. E. Leased Property - Capital lease property should be recorded as an asset and depreciated as though it had been purchased. F. Dedicated Assets – Required installation by Developer of public improvements, including but not limited to sanitary service mains, manholes, laterals and all appurtenances, water mains, laterals, hydrants, valves and all appurtenances, storm sewers, storm water management measures, streets, curb and gutter, street lights, street signs, sidewalks will be dedicated to the City upon completion. Recording of infrastructure assets will be made on the basis of actual costs, including all ancillary costs, based on vendor invoice or other supporting documentation provided by the Developer. 28 Fixed Asset Category Illustrative Items and Capitalization Threshold Furniture Chairs, tables, bookcases, file cabinets or other furniture items which individually cost $5,000 or more with an expected useful life greater than one year. Office Equipment Postage machine and copiers or other office equipment items that individually cost $5,000 or more with an expected useful life greater than one year. Computers and associated equipment Large computers, personal computers (PCs), printers, copiers that individually cost $5,000 or more with an expected useful life greater than one year. Specialized Public Safety Equipment Certain communications equipment, copiers that individually cost $5,000 or more with an expected useful life greater than one year. Motorized road equipment, i.e. cars, trucks, or ambulances All permanent or semi-permanent attachments shall be included, e.g., snow plows, salt spreaders, etc. Motorized non-road equipment, e.g., ditch diggers, air compressors All equipment that individually cost $5,000 or more with an expected useful life greater than one year. Other non-motorized equipment not attached to or associated with motorized equipment All equipment that individually cost $5,000 or more with an expected useful life greater than one year. 29 City of Plymouth Purchasing & Expenditure/Expense Policy Section I. Purpose Expenditure/expenses are a rough measure of a local government’s service output. While many expenditures/expenses can be easily controlled, emergencies, unfunded mandates, and unanticipated service demands may strain our ability to maintain a balanced budget. To ensure the proper control of expenditures/expenses and provide for a quick and effective response to adverse financial situations, the City of Plymouth has adopted the following (below) expenditure/expense policy statements. Section II. Objectives A. Expenditures/expenses and purchase commitments will be made in a form and process that is legal, appropriate, funded, authorized and sufficiently documented. In addition, expenditures/expenses and purchase commitments will be recorded in an accurate and timely fashion. B. Financial reports will be provided to the C ommon Council , City Administrator/Utilities Manager, and Department Heads on a monthly basis. C. Requests for competitive bids, proposals, formal and informal quotes, and other methods of seeking and encouraging vendor competition will be obtained as required by law for public construction contracts or otherwise established by the Common Council or City Administrator/Utilities Manager. D. City staff will seek a minimum of three written quotes for any proposed expenditure/expense of $15,000 or more. Purchases greater than $1,000 but less than $15,000 require at least two formal or informal quotes be solicited, when possible. Routine department purchases between $1,000 but less than $1 5,000 will be reviewed periodically. Purchases up to $1,000 may be made based upon the best judgment of the individual responsible for making the purchase. All funds for purchases must come from an adopted budget unless previously approved by the Common Council. The Common Council realizes some purchases such as monthly chemical purchases for the water and sewer utility are reoccurring costs. Expenses similar to a reoccurring instance like this will be reviewed from time to time. E. A “sole source” is characterized as meeting one or more of the following standards: (a) the City department has conducted a screening process whereby it can justify purchase of a specific product; (b) the City requires legitimate specifications to which only one vendor can successfully respond; or (c) the product is available only through one manufacturer (or distributor). The Department Head shall document the purchase of an item or service as “sole source” and may purchase such items or services up to the $5,000 purchasing 30 limit. Purchases in excess of $5,000 from a sole source vendor require approval of the City Administrator/Utilities Manager or Common Council, or in the case of the Library Director the Library Board. F. Arrangements will be encouraged with other governments, private individuals, and firms, to contract out or cooperatively deliver services, in a manner that reduces cost and/or improves efficiency and effectiveness while maintaining service quality. G. The full direct and indirect costs will be calculated for any service provided for a fee or charge, or where there is a potential for the reimbursement of such costs. H. All appropriations shall typically lapse at the close of the fiscal year to the extent that they shall not have been expended or encumbered unless approved by the Common Council in a year-end budget resolution. I. The Director of Public Works/City Engineer, City Clerk/Treasurer, Police Chief, Fire Chief, Library Director, Electric Operations Manager, Wastewater Superintendent, and Utilities Finance Manager shall each have authority for the purchase of single items or amounts of materials, supplies, equipment and services, the purchase price of which is $10,000 or less without previous approval of the Common Council or the City Administrator/Utilities Manager, or in the case of the Library Director the Library Board, as long as budgeted department funds are used. Department Heads may delegate the purchase of office related materials, supplies, equipment and services which is $10,000 or less under circumstances of direct supervision. J. U nder emergency situations when the health, safety and welfare of the employees or residents of the City or their property are threatened and time constraints do not permit normal Common Council expenditure approval , the City Administrator/Utilities Manager may approve expenditures up to $50,000. The Mayor with the concurrence of one other Alderperson may authorize the City Administrator/Utilities Manager in writing to incur expenditures exceeding $50,000 If the Mayor is not available the Council President of the Common Council with the concurrence of one other alderperson may act in the Mayor’s absence to authorize the emergency expenditure. If neither the Mayor nor the Council President of the Common Council are available any two alderpersons shall have the authority to authorize any emergency expenditure under the provisions of this section. The Common Council shall be notified of the emergency expenditure within 48 hours and at the next regularly scheduled council meeting and shall be provided a copy of the written authorization required by this section. K. The City Administrator/Utilities Manager, Director of Public Works/City Engineer , or Electric Operations Manager may make purchases of commodities such as gas, diesel fuel, salt, sand and gravel, asphalt and tar, cement, paving and crack filling materials, electrical service supplies and materials, water system materials including chemicals, and associated rental equipment, and drainage and sanitary sewer supplies such as culvert, pipe, and associated rental equipment for projects that are approved in the annual budget, providing that the purchases of single 31 items or amounts in the foregoing categories does not exceed $100,000.00. The Common Council understands that the Electrical Operations Manager or City Administrator/Utilities Manager may approve the purchase of up to $250 ,000 in wire and material for the electrical division for projects that are approved in the annual budget L. The City Administrator/Utilities Manager or Clerk/Treasurer have the authority with the advice of the City Attorney to settle property damage claims against the City which are less than $5,000.00 and for which the City would appear in the opinion of the City Attorney to have partial or total liability providing the claimant signs a release of liability in form approved by the City Attorney. Any such c laims under $5,000.00 which are settled by the City Administrator/Utilities Manager or Clerk/Treasurer shall be routinely reported to the C ommon Council for informational purposes. The City Administrator/Utilities M anager or Clerk/Treasurer may also deny claims which are less than $5,000.00 based on the recommendation of staff, CVMIC and/or the City Attorney. M. The Electrical Operations Manager, Director of Public Works/City Engineer, and/or City Administrator/Utilities Manager shall receive approval by the Common Council for all easements including any financial benefits for such easements. N. The City Administrator/Utilities Manager , Clerk/Treasurer, or Director of Public Works/City Engineer shall have the authority to make purchases/payments for consultant contracts, equipment maintenance contracts , miscellaneous services, and legal fees providing the purchases of single items or amounts in the foregoing categories does not exceed $ 50,000.00 and were previously approved in the annual budget. Insurance premiums such as the self health insurance stop gap coverage, CVMIC policies (Cities and V illages Mutual Insurance Company Member Owner), and LGPIF (Local Government Property Insurance Fund through the State of Wisconsin) may be approved by the City Administrator/Utilities Manager and/or Clerk/Treasurer without the approval of the Common Council subject to annual appropriation in the adopted budget. O. The City Administrator/Utilities Manager has the authority to purchase equipment replacement and capital items up to the amount approved by the F inance & Personnel Committee/ Common Council as reflected in the Capital Improvement Budget subject to the limit of $ 75,000. Any amount above $75,000 requires specific action by the Common Council. 32 City of Plymouth Billing/Accounts Receivable Collection Policy Section I. Purpose The establishment of a formal Billing/Accounts Receivable Collection policy is an important component of the City’s financial policy and management efforts. Section II. Objectives A. The City shall not sell municipal materials (goods or supplies) to third parties unless authorized by the City Administrator/Utilities Manager. B. The City reserves the right to require cash payment prior to the sale of any goods or services. C. Any delinquent accounts in which the statutes allow for placing on the tax roll will not be considered for writing-off unless approved by the Common Council. Any delinquent accounts which qualify for the State of Wisconsin, Department of Revenue Tax Refund Interception Program will be pursued through the program prior to being considered for writing-off unless approved by the Common Council. D. Due diligence will be conducted by City staff for the collection of receivables. Accounts will be considered delinquent upon reaching 30 days beyond the date of the invoice or upon the first day after the due date as per the invoice. Invoices overdue will accrue appropriate penalties as defined by local ordinance and/or the City Clerk/Treasurer or Deputy Treasurer, Utilities Finance Manager, and/or the Finance & Personnel Committee. E. Accounts considered for writing-off are those that cannot be collected because of the inability to locate the party owing the City money, the party has filed for bankruptcy, or the expense of collected the delinquent funds owed to the City exceed the amount of the delinquency. F. Delinquent personal property tax bills that become a year overdue and are determined to be uncollectible by the City Clerk/Treasurer or Deputy Treasurer will be presented to the Common Council and authorization to write-off will be required for any amounts over $1,000.00. Delinquent personal property is exempt from any administrative fees. The interest and penalties associated with delinquent personal property taxes are set forth in state statutes and have been adopted under municipal code section 3-1-16. The City Clerk-Treasurer may file a claim with the small claims court for unpaid personal property tax bills. 33 City of Plymouth Segregation of Duties & Financial Controls Policy Section I. Purpose The City has established a system of internal financial controls to carry out its operations in an economical, efficient, effective and orderly manner. The primary objective of the internal control system is appropriate segregation of duties. The City of Plymouth recognizes certain risks based on the staffing levels of the City. Section II. Objectives A. Staff who create purchase orders may approve receipt of goods for those purchase orders. B. When possible, payable checks shall be mailed or delivered by a person other than the person who created the checks. C. Staff who create accounts receivable invoices may also process credit notes and debt write-offs. However, these transactions must be supported by appropriate documentation. E. If applicable to operations, users with access to create accounts receivable invoices have retained access to add or change customer records in the address book. The City understands and recognizes the risk associated with this particular duty. E. When possible, staff shall have a preference for system controlled on-line transactional environments with appropriate security and audit trails. F. The City recognizes the risk for having staff have end to end responsibility for any series of financially related transactions. G. Non-compliance with established procedures are reported directly to the City Administrator/Utilities Manager and the Finance & Personnel Committee. H. At a minimum, payroll shall be reviewed by the appropriate designee by: scanning the names of those paid for people who have been terminated or not hired, scanning the amounts paid to people to make sure they look reasonable in amount, and to review hours worked to validate that they are reasonable hours for the person doing the job. Direct deposit earning statements shall be reviewed on a bi-weekly basis coinciding with pay periods. I . All deposits should be made intact with a completed deposit slip. 34 J. All security and bid deposits received in negotiable form and escrowed funds or other funds requiring specialized handling should be held in the main vault at City Hall or in the case of Plymouth Utilities a locked and secure area. K. The general operating standard for deposit of negotiable funds, cash and checks, to the primary depository shall be within twenty-four hours of receipt of those funds. Departments should weigh reasonableness and practicality versus security in determining the timing for the deposit of smaller amounts. All deposits not made daily should be held in a secured location such as a safe, vault, or locked cabinet. 35 City of Plymouth ANNUAL BUDGET POLICY Section I. Purpose The City has established a budget policy to guide the development of the annual budget including annual capital expenditures. Section II. Objectives A. The City Administrator/Utilities Manager on an annual basis will provide the Finance & Personnel Committee with a proposed work calendar for the adoption of the budget. The calendar will be approved by the Finance & Personnel Committee. B. The City Administrator/Utilities Manager with input from the Finance & Personnel Committee will develop general guidelines to be utilized by department heads in establishing respective department budgets. C. The City Administrator/Utilities Manager and Clerk/Treasurer will compile the requests and prepare a complete draft budget document to the Finance & Personnel Committee annually. The City Administrator/Utilities Manager and Clerk/Treasurer will work with the Finance & Personnel Committee to develop a final proposed budget before October 20 th of each year as required by city ordinance. D. The Finance & Personnel Committee and C ommon Council will schedule appropriate time to review the recommended budget, suggest changes, and allow time for public comment. E. The Common Council will schedule a Public Hearing for public comment on the proposed budget in accordance with state law and conduct the hearing. F. Annual operating budgets will be proposed and adopted on a balanced basis, where operating revenues (estimated revenues) are used to fund operating expenditures (appropriations). G. The annual budget for the General Fund will include a contingency of a least one percent (1.0%) of the total General Fund Appropriations. H. Department program budgets will be used to provide greater detail in the budget process including a department mission or program statement, service line descriptions, and statistical data related to department services. I. The City will attempt to maintain a diversified and stable revenue system to shelter it from short-term fluctuations in any one revenue source. 36 J. User charges and fees will be set at levels that offset wholly or partially direct and indirect costs of providing the service by a fee where possible. K. Utility rates shall be set and maintained consistent with a rate of return authorized by the Public Service Commission of Wisconsin. The sewer utility shall have rates consistent with the rate of return authorized for the water or electric utility. All rates and financial status shall be reviewed annually during the annual audit process. L. Annual budget increases shall be consistent with the tax lev y law and other state statutes and shall be consistent with increase growth in the tax base, government aids and credits, and other non-property tax revenue. M. Enterprise funds will pay for a proportionate share of administrative costs incurred in General Fund departments when deemed appropriate by the Common Council. N. The budget process will strive to include performance measurements and indicators in the actual budget document. O. Periodically, the C ommon Council may review a particular department/program budget in greater detail. This review may include a justification of all expenditures for each program as well as revenues generated by each program. P. A ten-year capital improvement plan (CIP) will be developed and presented as part of the annual budget. Only the adopted annual budget will appropriate funds for a specific capital project unless other formal action is taken by the Common Council. Q. The annual budget shall include budget sections on the revenues and expenditures of the general fund operations, utility operations (enterprise funds), debt service fund, capital projects/improvements, health insurance fund, and risk management fund. 37 City of Plymouth INTERFUND TRANSFER LOAN POLICY Section I. Purpose The City has established an interfund transfer loan policy to authorize the City Administrator/Utilities Manager and/or City Clerk -Treasurer to a dminister an interfund transfer loan program, subject to approval of the Common Council, “as needed” to keep the different funds of the City solvent. Section II. Objectives A. The City Administrator/Utilities Manager and/or City Clerk -Treasurer is hereby authorized with approval of the Common Council to a dminister an interfund transfer loan program. The City Administrator/Utilities Manager and/or City Clerk- Treasurer shall make interfund loans or advances as approved to keep the funds of the City solvent. In conjunction with interfund loans, and when possible, the City Administrator/Utilities Manager shall prepare a planned schedule of repayment of the loan principal plus appli cable interest as approved by the Common Council. Rate of interest shall be determined by the Common Council after reviewing the Wisconsin Local Government Investment Pool and/or current yield of City investments, and shall be charged by the lending fund, unless the borrowing fund has no other source of revenue other than the lending fund. In addition, the borrowing fund must anticipate sufficient revenues to be in a position over the period of the loan to make the specified principal and interest payments. B. The City Administrator/Utilities Manager and/or City Clerk-Treasurer shall regularly report on any such interfund transfers or loans. The Mayor and any Common Council member may request such additional reports as may be necessary to fully inform the Common Council of any revenue deficit or interfund loan, or similar transfer. C. The City Administrator/Utilities Manager and/or City Clerk -Treasurer is directed and authorized to repay such loans, in whole or in part, when budgeted revenues are received sufficient to cover the projected foreseeable needs of the City. D. All interfund transfers or loans shall be requested by preparing an official resolution and such resolution shall be approved by the Common Council in order for the interfund transfer or loan to take effect. 38 City of Plymouth, WI Shared Savings Loan Policy Section I. Purpose The establishment of a formal Shared Savings Loan policy is an important component of the City’s financial management policy. Following an appropriate due diligence process is a key to minimizing the City’s level of risk and maintaining its overall financial health. This policy is intended to provide guidelines for the issuance of Shared Savings loans to Plymouth Utilities’ customers for qualifying energy efficiency improvement projects. Section II. Shared Savings Program Description A. Many businesses delay the replacement or improvement of inefficient equipment and building components because the initial purchase costs are perceived as an obstacle. Despite attractive returns on investment and other long-term benefits of energy efficiency projects, customers simply cannot pursue energy cost reduction opportunities because of these “first cost” barriers. B. In an effort to be responsive to and overcome the initial cost barriers, and to provide the convenience of on-bill financing, WPPI Energy has created a Shared Savings program that offers WPPI Energy capital to the customer at a 2% annual fee to advance energy efficiency projects costing from $2,500 up to $50,000. C. This program allows a utility customer to receive energy savings in advance to undertake an energy efficiency project and then repay the funding in sixty equal installments on their utility bill. In some cases, the payments are less than the energy cost savings, resulting in a positive cash flow for the customer. D. Funding for projects will be based on estimated energy savings over a five-year period, and will not exceed the project cost. Any prescriptive incentives, grants, tax credits or other outside funding will be deducted from the total available funding amount. The loan term can vary from two to five years depending on the estimated project payback. E. In instances where prospective large power customers may be comparing sites in other utility service territories for new construction or expansion, WPPI Energy capital may be used to encourage energy efficient equipment selection as part of an economic development package. 39 Section III. WPPI Requirements A. The City of Plymouth will complete an individual review of each Shared Savings application and customer financial documents. After this review, the City of Plymouth will make their own independent decision regarding the approval of each customer’s application for Shared Savings funding. B. Plymouth Utilities will be asked to assist with compiling information to determine creditworthiness, specifically utility bill payment history. C. For funding supported with WPPI Energy capital, the City of Plymouth will assume 50 percent of the financial risk on defaults, with WPPI Energy assuming the other 50 percent. D. For economic development offers, the City of Plymouth will assume 30 percent of the financial risk on defaults, with WPPI Energy assuming the other 70 percent. E. The City of Plymouth may choose to contribute funding for any fees or services that exceed the WPPI Energy level of funding or any contributions from the customer. Section IV. Shared Savings Loan Process A. Identify and Quantify Eligible Projects Energy Services Representatives, with the help of trade allies, will work with customers to identify projects that will be eligible for Shared Savings. Appropriate applications will include: a) energy efficiency projects that have not yet been implemented; b) energy efficiency projects where Shared Savings will overcome the cost barriers preventing the project from advancing; and c) energy efficiency projects that will continue to deliver an energy reduction benefit for the duration of the Shared Savings term at a minimum. B. Complete the Application Process WPPI Energy will make available an easy-to-use Shared Savings application that will outline all of the steps involved in the process. Energy Services Representatives will work with potential applicants to compile all the necessary information for an application, and assist with coordinating communications between the applicant, City of Plymouth, and WPPI Energy. 40 C. Review and Project Underwriting i. Loan applications less than $25,000 a. After review of the application, the Public Works and Utilities Committee will recommend whether or not Shared Savings funding should be extended to the customer. b. The Public Works and Utilities Committee will recommend loans to the Common Council for approval. c. The Mayor and Clerk-Treasurer will sign approved loan documents. ii. Loan applications greater than or equal to $25,000 a. WPPI Energy will review the application and provide a financial summary for review by the Public Works and Utilities Committee. b. After review of the financial summary, the Public Works and Utilities Committee will recommend whether or not Shared Savings funding should be extended to the customer. c. The Public Works and Utilities Committee will recommend loans to the Common Council for approval. d. The Mayor and Clerk-Treasurer will sign approved loan documents. D. Depending on the size of the project, approval criteria for creditworthiness of an application may be based on: i. Acceptable payment history with the utility ii. Owners' financial records iii. Historical and current business financial records iv. Bank and trade references Section V. Shared Savings Program Credit Review Information A. Loan applications less than $25,000 i. Utility payment history ii. Most recent two years tax returns. iii. Credit score (optional depending on payment history) B. Loan applications greater than or equal to $25,000 i. Utility payment history ii. Current and historical balance sheets a. Two most recent fiscal year-end balance sheets are considered in the review process along with the current balance sheet. 41 b. A balance sheet or statement of financial position is a summary of business or organization balances. c. A balance sheet is often described as a snapshot of a company’s financial condition. d. Assets, liabilities and ownership equity are listed as of a specific date. iii. Current and historical income statements a. Two most recent fiscal year income statements are considered in the review process along with a current year-to-date statement. b. An income statement, also referred to as a Profit & Loss (P&L) Statement or Statement of Operations, is a business or organization financial statement that indicates how the revenue (sales of products and services) becomes net income (result after all expenses have been accounted for) c. The purpose of the income statement is to show whether the business made or lost money during the period being reported d. This statement is different from the balance sheet, which represents financial condition at a single point in time iv. Personal financial statement a. This is a statement of assets and liabilities of each principal owner b. As most applicants will be required to provide a personal guaranty if funding is approved, this information is reviewed along with business financial statements. 42 GLOSSARY ACCOUNTS RECEIVABLE: Amount owed to the City for goods, services, taxes or other miscellaneous items. ASSIGNED FUND BALANCE: Amounts a government intends to use for a specific purpose; intent can be expressed by the governing body or by an official or body to which the governing body delegates the authority. BALANCED BUDGET: A balance budget occurs when the total sum of money a government collects in a fiscal year is equal to the amount it spends on goods, services, and debt interest. BROKER/DEALER: A broker/dealer brings buyers and sellers together for a commission. CERTIFICATE OF DEPOSIT(CD): A negotiable or non-negotiable receipt for monies deposited in a bank or other financial institution for a specified period for a specified rate of interest. Large-denomination CD’s are typically negotiable. COLLATERAL: Securities, evidence of deposit or other property which a borrower pledges to secure repayment of a loan. Also refers to securities pledged by a bank to secure deposits of public monies. COMMERCIAL PAPER: Unsecured short-term debt instrument issued by a corporation, typically for the financing of accounts receivables, inventories, and meeting short-term liabilities. COMMITTED FUND BALANCE: Amounts constrained to specific purposes by a government itself, using its highest level of decision-making authority; to be reported as committed, amounts cannot be used for any other purpose unless the government takes the same highest-level action to remove or change the constraint. DIVERSIFICATION: Dividing investment funds among a variety of securities offering independent returns. ENCUMBRANCE: An accounting technique that represents a commitment to purchase a good or service yet is not a current liability. FEDERAL DEPOSIT INSURANCE CORPORATION (FDIC): A federal agency that insures bank deposits, currently up to $250,000 per official custodian. FEDERAL RESERVE BANK/SYSTEM: The central bank of the United States created by Congress and consisting of a seven member Board of Governors in Washington, D.C., 12 regional banks and commercial banks that are members of the system. FUND: An independent fiscal and accounting entity used to record all financial 43 transactions related to the specific purpose for which the fund was created. GAAP: Generally Accepted Accounting Principles GENERAL FUND: The fund supported by taxes, fees and other revenues that may be used for any lawful purpose. LIQUIDITY: A liquid asset is one that can be converted easily and rapidly into cash without a substantial loss of value. In the money market, a security is said to be liquid if the spread between bid and asked prices is narrow and reasonable size can be done at those quotes. LOCAL GOVERNMENT INVESTMENT POOL (LGIP): The aggregate of all funds from political subdivisions that are placed in the custody of the State Treasurer for investment and reinvestment. MATURITY: The date upon which the principal or stated value of an investment becomes due and payable. MONEY MARKET: The market in which short-term debt instruments (bills, commercial paper, bankers’ acceptances, etc.) are issued and traded. MUNICIPAL GENERAL OBLIGATION BOND: A bond that is backed by the credit and taxing power of the issuing jurisdiction. NONSPENDABLE FUND BALANCE: Amounts that are not in a spendable form (such as inventory) or are required to be maintained intact (endowment fund). PRINCIPAL: The face or par value of an instrument, exclusive of accrued interest. PRUDENT PERSON RULE: An investment standard. In some states the law requires that a fiduciary, such as a trustee, may invest money only in a list of securities selected by the custody state--the so-called legal list. In other states the trustee may invest in a security if it is one which would be bought by a prudent person of discretion and intelligence who is seeking a reasonable income and preservation of capital. RESERVE: An account used to earmark a portion of the balance as legally segregated for a specific use. RESTRICTED FUND BALANCE: Amounts constrained to specific purposes by their providers (such as grantors, bondholders, and higher levels of government), through constitutional provisions, or by enabling legislation. STATE OF WISCONSIN, DEPARTMENT OF REVENUE TAX REFUND INTERCEPTION PROGRAM: State of WI Program in which to pursue collection of delinquent receivables via interception of taxpayer refunds. STATE OF WISCONSIN, UNIFORM CHART OF ACCOUNTS: A uniform financial 44 and accounting structure for public entities. TREASURY BILLS: A non-interest bearing discount security issued by the U.S. Treasury to finance the national debt. Most bills are issued to mature in three months, six months, or one year. TREASURY BONDS: Long-term coupon-bearing U.S. Treasury securities issued as direct obligations of the U.S. Government and having initial maturities of more than 10 years. TREASURY NOTES: Medium-term coupon-bearing U.S. Treasury securities issued as direct obligations of the U.S. Government and having initial maturities from two to 10 years. WRITE-OFF: Function used to remove the uncollectible receivable (asset) from the City’s books. YIELD: The rate of annual income return on an investment, expressed as a percentage. (a) INCOME YIELD is obtained by dividing the current dollar income by the current market price for the security. (b) NET YIELD or YIELD TO MATURITY is the current income yield minus any premium above par or plus any discount from par in purchase price, with the adjustment spread over the period from the dare of purchase to the dale of maturity of the bond. City of Plymouth 128 Smith St. - P.O. Box 107 Plymouth, WI 53073-0107 Telephone: (920) 893-3739 Facsimile: (920) 893-0183 Web Site: plymouthgov.com DATE: May 8, 2026 TO: Common Council & Mayor FROM: Jack Johnston, Assistant City Administrator/Community Development Director RE: Resolution No. 12 of 2026 “Accepting a Portion of Road Right-of-Way known as South Milwaukee Street in the City of Plymouth” Background: Late last year, the Sheboygan County Treasurer's Office discovered a portion of road right-of-way known as South Milwaukee Street owned by Bank First, N.A. f/k/a Dairy State Bank and J & S Land Development, Inc. within the City limits. In total there are three parcels owned by these two entities. These parcels are within the municipal boundary of the city pursuant to the annexation ordinance dated January 26, 1999. The parcels are also fully within the road right -of-way at the intersection of South Milwaukee Street and South Hills Drive. After speaking with the property owners, it is their desire as well as staffs to convey these parcels over to the City of Plymouth. It is possible that these parcels were missed when the South Hills subdivision was platted. The City has come across this before, most recently in 2023 along S. Pleasant View Road and in 2019 on Plaza Lane. Plan Commission Recommendation: At their regular meeting on May 7, 2026, the Plan Commission unanimously recommended the Common Council approve the resolution as presented. Staff Recommendation: Staff requests the Plan Commission recommend that the Common Council Move approve the attached resolution “A Resolution of the City of Plymouth Accepting a Portion of Road Right -of- Way known as South Milwaukee Street in the City of Plymouth” for parcels 59271-822600, 59271- 822607, and 59271-822633 Attachment: • GIS Map • Resolution and Legal Exhibits GIS Map CITY OF PLYMOUTH RESOLUTION NO. _____ OF 2026 A Resolution of the City of Plymouth Accepting a Portion of Road Right-of-Way known as South Milwaukee Street in the City of Plymouth WHEREAS, pursuant to a self-audit, the Sheboygan County Treasurer's Office, discovered a portion of road right-of-way known as South Milwaukee Street owned by Bank First, N.A. f/k/a Dairy State Bank and J & S Land Development, Inc.; and WHEREAS , Bank First, N.A. and J & S Land Development, Inc. desire to convey said portion of South Milwaukee Street to the City and the City desires to accept the same; and WHEREAS, Sheboygan County Land Records show said portion is within the municipal boundary of the City of Plymouth pursuant to the annexation ordinance dated January 26, 1999, and recorded in the office of the Sheboygan County R egister of Deeds, in Volume 1676 of Records, at Pages 799/801, as Document No. 1546603. NOW, THEREFORE, BE IT RESOLVED, the Common Council of t he City of Plymouth does hereby resolve that pursuant to its authority in Wis. Stat. § 62.11(5), the Common Council of the City of Plymouth hereby accepts the conveyances from B ank First, N.A. and J & S Land Development, Inc. as set forth in the Quit Claim Deeds, attached hereto as Exhibits A and B, respectively. BE IT FURTHER RESOLVED THAT , the City Attorney is her eby authorized and directed to record the deeds in the Sheboygan County Register of Deeds Office. Adopted: , 2026. CITY OF PLYMOUTH B y : Donald O. Pohlman, Mayor B y : Anna Voigt, Clerk C:\9431\252748.docx EXHIBIT A EXHIBIT B Kenneth Ruggles Chief of Police Phone: 920-893-6541 Fax: 920-892-6143 Web: www.plymouthgov.com 128 Smith Street P.O. Box 218 Plymouth, WI 53073-0218 TO: Mayor Pohlman and Common Council FROM: Ken Ruggles, Chief of Police DATE: 7 May 2026 RE: Update of Municipal Code regarding Smoking, Tobacco and Vaping SUMMARY: Staff is requesting to update the City of Plymouth municipal code regarding smoking and tobacco. In recent years we have seen decreasing use of tobacco products by teenagers. However, they are increasingly turning to vaping devices containing nicotine or hemp/CBD solutions. Wisconsin did not adopt the “Federal 21” law making it illegal to purchase tobacco products under the age of 21. Wisconsin State Statute 254.92 still uses the age of 18. The current city ordinance 11-3-10 does not address vaping devices or the possession of nicotine gum or lozenges under the age of 18. Additionally, we are seeing increasing use of hemp, CBD and marijuana based vaping devices that are not prohibited under current State law or local ordinance. These vape devices are purported to contain less than the 0.3% Delta-9 THC prohibited by state law. Because they are not prohibited under the current marijuana laws and they are not tobacco, a loop hole exists regarding these products and their use by minors. The proposed new ordinance, Section 11-5-2, will make it a violation for anyone under the age of 18 to purchase or possess cigarettes, tobacco, nicotine products or vaping devices anywhere in the city. Vaping devices are defined by the new ordinance in such a manner as to include all those that contain nicotine or other products (hemp, CBD and marijuana) for inhalation or consumption. This modification will allow the police department to enforce not only the sale of tobacco, nicotine and vaping devices, but also the possession of these products by persons under the age of 18 years. RECOMMENDATION: Staff recommends approval of ordinance No. 10, An Ordinance Repealing Section 11-3-10 and Creating Section 11-5-2 of the City of Plymouth Code of General Ordinances Related to Underage Smoking and Vaping. CITY OF PLYMOUTH, WISCONSIN Ordinance No. _____ of 2026 AN ORDINANCE REPEALING SECTION 11-3-10 AND CREATING SECTION 11-5-2 OF THE CITY OF PLYMOUTH CODE OF GENERAL ORDINANCES RELATED TO UNDERAGE SMOKING AND VAPING WHEREAS, the use of tobacco products, smoking, and vaping devices have been determined to pose significant health risks, particularly to minors, including exposure to second hand smoke and chemical toxins; and WHEREAS, schools are responsible for providing a safe, healthy, and conducive learning environment for students, staff, and visitors on all school property; and WHEREAS, the presence of smoking , vaping, nicotine products, or tobacco use on school grounds or by minors undermines public health objectives; and WHEREAS, regulating smoking and the use of tobacco and nicotine products and vaping devices by minors is necessary to promote consistent enforcement and protect public health. NOW, THEREFORE , the Common Council of the City of Plymouth, Wisconsin, does hereby ordain as follows: Section 1. Repealing Code. Section 11-3-10 , Smoking Prohibited, is hereby repealed in its entirety. Section 2. Creating Code. Section 11-5- 2, Purchase and Possession of Tobacco Products and Vaping Devices, is hereby created to read as follows: “Sec. 11-5-2 – Purchase and possession of cigarettes, tobacco products, nicotine products, and vaping devices. (a) Definitions. As used in this section, the following terms shall have the meanings indicated: (1) Cigarette. Any roll of tobacco wrapped in paper or any substance other than tobacco. (2) Nicotine product. A product that contains nicotine and is not any of the following: a. A tobacco product. b. A cigarette. c. A product that has been approved by the U.S. food and drug administration for sale as a smoking cessation product or for another medical purpose and is being marketed and sold solely for such an approved purpose. Page 2 of 3 (3) Smoking. Carrying a lighted cigar, cigarette, pipe or any other lighted smoking equipment. (4) Tobacco Products. Cigars; cheroots; stogies; periques; granulated, plug cut, crimp cut, ready -rubbed and other smoking tobacco; snuff; snuff flour; cavendish; plug and twist tobacco; fine cut and other chewing tobaccos; shorts; refuse scraps, clippings, cuttings, and sweepings of tobacco; and other kinds and forms of tobacco prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise, or both for chewing and smoking. (5) Vaping Device. Any noncombustible product, that may or may not contain nicotine, that employs a mechanical heating element, battery, electronic circuit, or other mechanism, regardless of shape or size, that can be used to produce a vapor in a solution or other form including but not limited to an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, vaporizers, or similar products or devices and shall: a. Include any vapor cartridge, solution or container, that may or may not contain nicotine and that is intended to be used with an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, vaporizers, or similar products or devices. b. Exclude any products regulated by the United States Food and Drug Administration under chapter V of the Food, Drug and Cosmetic Act. (b) Regulation of cigarettes, tobacco products, and vaping devices on school grounds. No person may smoke or use any tobacco products or vaping devices, either indoors or outdoors, at any school building or on any school grounds which are owned by, rented by, or under the control of the Plymouth Joint School District, including those portions of the street right - of-way (including street pavement, curb, parkway and sidewalk) of all streets abutting on school grounds. (c) Purchase or Possession of Cigarettes, Tobacco Products , Nicotine Products, or Vaping Devices. (1) Wis Stat. § 254.92, Purchase or possession of cigarettes, nicotine products, and tobacco products, by person under 18 prohibited, is adopted and made a part of this article by reference. (2) No person under the age of 18 may purchase, attempt to purchase, or possess vaping devices or gum or lozenges containing nicotine in the City of Plymouth, unless possession is for the sole purpose of resale in the course of employment during working hours if employed by a retailer. (3) No person under the age of 18 may false represent his or her age for the purpose of receiving a vaping device or gum or lozenges containing nicotine. Page 3 of 3 (4) No person may purchase cigarettes, nicotine products, tobacco products, a vaping device, or gum or lozenges containing nicotine on behalf of, or to provide to, any person who is under 18 years of age. (d) The defenses provided in Wis. Stat. § 134.66(3)(a) -(c) shall also be defenses under this section for the sale of cigarettes, tobacco products , nicotine products, vaping devices, or gum or lozenges containing nicotine.” Section 3. Severability. Should any portion of this Ordinance or the affected Municipal Code Section be declared unconstitutional or invalid by a court of competent jurisdiction, the remainder shall not be affected. Section 4. Effective Date. This Ordinance shall take effect the day after posting. Enacted on April _______, 2026. CITY OF PLYMOUTH By: DONALD O. POHLMAN, Mayor Date: _________________________, 2026 CLERK’S CERTIFICATE OF ENACTMENT I hereby certify that the foregoing Ordinance was duly enacted by the City of Plymouth Common Council and approved by the Mayor on the dates indicated above. Dated: ____________________, 2026 ____________________________ ANNA VOIGT, Clerk C:9431\460187.docx City of Plymouth 128 Smith St. - P.O. Box 107 Plymouth, WI 53073-0107 Telephone: (920) 893-3745 Facsimile: (920) 893-0183 Web Site: plymouthgov.com DATE: May 7, 2026 TO: Mayor and Common Council FROM: Cathy Austin, P.E., Director of Public Works RE: 2026 Street/Utility Project: Grove Street Inspection and Staking Services The Grove Street reconstruction project is scheduled to begin in June. Kapur & Associates has provided construction inspection and staking servic es for the City on previous projects and has submitted a professional services agreement for inspection and staking services for the Grove Street project. Kapur’s proposed fee of $99,320 is based on the estimated number of construction days. Having a dedicated project representative onsite throughout construction helps ensure the project is completed in accordance with the approved plans and specifications while also providing direct communication and coordination with residents during construction activities. Kapur’s scope of work includes: • Survey staking for utilities and roadway improvements • Shop drawing review and approval • Full-time construction inspection for the duration of the project • Review and recommendation of contractor pay requests • Punch list preparation and project close-out • Preparation of as-built drawings Funding Overview The 2026 Capital Improvement Plan allocated the following funding for the project: • City Capital Improvement Budget: $650,000 • Utility Capital Improvement Budget: $620,000 The project is currently over budget by $372 on the City portion and $40,370 on the Utility portion. Sufficient contingency funds are available to cover both overages. Alfson Excavating Award Amount $600,712 Kapur Inspection/Staking Cost $49,660 Total $650,372 Over Budget Amount $372 Alfson Excavating Award Amount $610,710 Kapur Inspection/Staking Cost $49,660 Total $660,370 Over Budget Amount $40,370 Recommendation It is recommended to approve the professional service agreement with Kapur & Associates for inspection and staking services for total amount of $99,320. kapurinc.com 7711 N. Port Washington Road Milwaukee, WI 53217 T: 414.751.7200  F: 414.351.4117 PROFESSIONAL SERVICES AGREEMENT 2026 Street Program Grove Street City of Plymouth This Agreement is between City of Plymouth (OWNER) and Kapur & Associates, Inc. (ENGINEER) for professional engineering services for the following purpose: Provide construction management and survey staking services for the referenced project. Section A. Description of Work ENGINEER will provide all construction management and survey duties in accordance with standard practice for municipal construction projects. General duties include oversight of contractor’s work and ensuring the project is built in accordance with the plans and specifications. Section B. Scope of Services CONSTRUCTION MANAGEMENT SERVICES  Preconstruction conference  Survey staking for all utilities and roadway features  Shop drawing review and approval  Full-time inspection for the duration of the project  Review/recommendation to approve contractor pay requests  Punchlist and project close-out  As-built drawings Section C. Schedule ENGINEER shall perform the Scope of Services and concurrent with an estimated Construction Start of June 1, 2026, and Construction Completion of October 31, 2026. kapurinc.com Section D. Compensation In return for the performance of the foregoing obligations, OWNER shall compensate ENGINEER on a time-and-material basis estimated at $99,320.00 An estimated engineering fee breakdown is attached. IN WITNESS WHEREOF, the OWNER and ENGINEER have executed this Agreement. OWNER: City of Plymouth ENGINEER: Kapur & Associates, Inc. By: By: Title: City Engineer/Director of Public Works Title: Associate/Milwaukee Muni. Manager Date: Date: May 7, 2026 City of Plymouth 128 Smith St. - P.O. Box 107 Plymouth, WI 53073-0107 Telephone: (920) 893-3745 Facsimile: (920) 893-0183 Web Site: plymouthgov.com DATE: May 7, 2026 TO: Mayor and Common Council FROM: Tim Blakeslee, City Administrator/Utilities Manager Jack Johnston, Assistant City Administrator/Community Development Director Cathy Austin, Director of Public Works/City Engineer RE: Approval of Phase 1 Specific Implementation Plan for Heritage Grove Background: The Common Council approved a developer’s agreement with Neumann Developments, Inc at their meeting on January 27, 2026 for Neumann to develop a 119-lot single family residential subdivision on STH 67 curve south of Greystone. The developer’s agreement requires that Neumann provides a “specific implementation plan” (SIP) that details out the specific public and private improvements that will be installed as part of that specific phase. It further requires that the Common Council review and approve the SIP prior to the commencement of each phase. Phase 1 Summary: In total, 43 residential lots, the building pad for the separate multi-family development and the new City park will be delivered in phase 1. The needed public infrastructure, including utilities, stormwater retention and roads will also be delivered as part of phase 1. The engineering is not included in the packet for the sake of size, but is available upon request. Staff has provided the SIP narrative and phasing map for Heritage Grove. Bond/Letter of Credit: Before construction, the D.A. also requires Neumann to provide a bond or letter of credit equal to 120% of the total construction cost of the specific phase. Neumann has provided the bid documents to the City showing the total construction cost for the improvements for this phase will be just north of $1.6 million. Kapur is currently reviewing these bids for accuracy to verify they meet all the City requirements of bringing phase 1 online. Engineer Review: Neumann provided the phase 1 SIP to the City in early April for review by the City Engineer and consulting engineers from Kapur. Neumann has provided verification to the City that they are working to make the necessary corrections to Kapur’s comments. Recommendation: Staff recommends that the Common Council approve the phase 1 SIP for Heritage Grove with the following contingencies: • Engineer comments dated April 30, 2026 are addressed. • Neumann to provide bond/letter of credit in the amount not to exceed 120% of the total improvement’s costs of phase 1 of the Heritage Grove subdivision. Bond/Letter of Credit should be satisfactory to the City Administrator, City Engineer, and City Attorney as outlined in the developer’s agreement. Attachments: • Heritage Grove Phase 1 SIP narrative and phasing plan map HERITAGE GROVE Phase I Specific Implementation Plan NEUMANN DEVELOPMENTS, INC. * N27 W24025 PAUL CT. SUITE 100 * PEWAUKEE, WI 53072 262-542-9200 * FAX: 262-349-9324 * NEUMANNDEVELOPMENTS.COM 5/4/2026 City of Plymouth C/O Jack Johnston 128 Smith Street Plymouth, WI 53073 Dear Jack, In conjunction with a proposed 119-lot single family residential subdivision known as Heritage Grove, Neumann Developments, Inc. is submitting for consideration specific implementation plan for approximately lands located south of Greystone Drive, North of STH 67 in the City of Plymouth, tax key #59271829210. Neumann Developments, Inc. was founded in 2000 and has developed over 6,000 for-ownership homesites, paved over 70 miles of roads, and preserved 3,000 acres of green space. Harbor Homes, a sister homebuilding partner of Neumann Developments, leads southeast Wisconsin in single family home construction volume and will serve as the exclusive homebuilder within the subdivision. Through strategic partnerships with the region’s largest homebuilding operation and contractor network, Neumann Developments creates high quality developments that bring lasting value to communities. Overall Phase I Plan The first construction phase will extend the existing CTH E northward into the property with a residential road profile (“Founders Way”) and continue east to provide both primary access for the public park and secondary access for the adjacent multifamily parcel as soon as possible. Additional roadway construction includes “Colby Court”, as well as a stub to serve as a connection for the future “Pioneer Place”. Altogether, 43 lots, the multifamily building pad, and parkland dedicated to the public will be delivered in Phase I. Pursuing a holistic approach to site development, the adjacent multifamily parcel will be delivered within this phase. Lot 1 of CSM doc. #8819348 has been created and would be conveyed to Premier Real Estate Management, LLC. Both access points for Lot 1 are made available via right-of-way to be platted with this phase. The building pad will be prepared to a “site-ready” stage with earthwork, stormwater conveyance, and utility stubs being constructed for Lot 1. Outlot #4 consists of an approximately 3.7 acre park to be dedicated to the City for public use within this phase of construction. Amenities will include play equipment, sports courts, and walking trails. The park will be available to both current and future residents and serve as a desirable attraction for the neighborhood by providing passive and active recreational opportunities that anchor the southern edge of the City. Grading Plan NEUMANN DEVELOPMENTS, INC. * N27 W24025 PAUL CT. SUITE 100 * PEWAUKEE, WI 53072 262-542-9200 * FAX: 262-349-9324 * NEUMANNDEVELOPMENTS.COM Mass grading will involve earthwork for the public roadways, lots, and stormwater management. The grading plan serves as a necessary component to ensure proper elevations are met for public improvements, stormwater flow paths, stormwater treatment facilities, and other conveyances. Contours provide existing and proposed topography for mass grading operations as the site is prepared for public and private infrastructure. The final grading plan dictates yard grades for individual home construction to take place. Phase I involves the construction of seven (7) stormwater basins. These facilities will ensure the proper storage and treatment of rainwater prior to discharge. Facilities serving both the single family and multifamily tributary areas will be managed through a Shared Stormwater Maintenance Agreement that allocates costs to repair and maintain said facilities based on the percentage of surface area each housing type utilizes. Basins located on single family subdivision outlots would be fractionally owned by lot owners within the subdivision and privately managed by an incorporated homeowner’s association (H.O.A.). Basins located on the multifamily lot would be owned by the multifamily owner, which would have the ability to assess the H.O.A. for expenses associated with their proportional share of stormwater maintenance. Stormwater facilities would be accessible from right-of-way or access easements for maintenance purposes. Utility Plan Proposed improvements include municipal sanitary sewer, water, and storm sewer systems. Sanitary sewer will be gravity-fed and connect to existing sewer located within the Greystone subdivision, immediately north of the site. Sanitary will run through expandable lands located outside of the Phase I roadway limits in order to reach Founders Way and service the first construction phase. Water main would also connect to the existing system in Greystone at Trillium Avenue and run through the future Pioneer Place to reach the Phase I limits; it would then extend through the first phase and terminate at STH 67. The installation of private utilities would be coordinated with WPS and Plymouth Utilities. Road Profile The right-of-way profile applied in the development plan consists of the City’s standard roadway specifications and engineering design standards. Right-of-way is identified on the plans and would ultimately be dedicated to the City for public use. The proposed road network provides sufficient access for public safety services and encourages efficient vehicular and pedestrian traffic flow serving both this subdivision and the surrounding area. Overall, the road strengthens both connectivity and walkability for the area, is consistent with municipal ordinances, and brings convenience to both current and future residents to utilize community amenities. Architecture Protective covenants would be recorded for the single family homes and require architectural elements and private landscaping in excess of municipal ordinances. The covenants define H.O.A. responsibilities and structure, and they enforce compliance of architectural standards which sustain valuations and maintain an attractive neighborhood aesthetic. One story homes must be a minimum of 1,600 square feet; two story homes must be a NEUMANN DEVELOPMENTS, INC. * N27 W24025 PAUL CT. SUITE 100 * PEWAUKEE, WI 53072 262-542-9200 * FAX: 262-349-9324 * NEUMANNDEVELOPMENTS.COM minimum of 1,800 square feet. Garages must be able to hold two vehicles and be 400 square feet minimum. In addition to home construction requirements, exterior alteration specifications would have to be approved by an Architectural Control Committee. Outcome This petition is being made after careful consideration regarding the market demand in the Plymouth area. Along with the unique partnership with the City, we expect to bring in new members to the community and expand for- ownership options for years to come. The partnership allows for delivering expected price points in the low $400s for home-lot packages, a financially feasible housing product in today’s market. New families will support businesses, increase the tax base, and enrich the community with energy and ideas. Some buyers are expected to be current City residents, thus freeing up existing housing and increasing the overall market supply. Thank you for your consideration. We look forward to continuing to work with City of Plymouth on this generational opportunity. Sincerely, Ryan Fritsch Ryan Fritsch Neumann Developments, Inc. TRIO DESIGN LANDSURVEYING CIV INGILENGINEER FOUNDERS WAY PIONEER PLACE COLBY COURT TRILLIUM AVE PHASE 12026 PHASE 22028 PHASE 32029 PHASE 42030 City of Plymouth 128 Smith St. - P.O. Box 107 Plymouth, WI 53073-0107 Telephone: (920) 893-3745 Facsimile: (920) 893-0183 Web Site: plymouthgov.com DATE: May 8, 2026 TO: Mayor and Common Council FROM: Tim Blakeslee, City Administrator/Utilities Manager RE: Approve Utility Easement with Parcel 59016223380 Background: The City is currently completing engineering and design work for the watermain loop in coordination with the Sargento project. The most cost-effective location for the watermain is through Parcel 59016223380. Staff has worked with the property owner and reached an agreement for a permanent utility easement for the watermain, along with a temporary construction easement. The property will be restored to its current condition following installation of the watermain. Payment for the proposed easement was agreed upon at $7,500. Payment will be initially made out of utility fund balance, but will eventually reimbursed by TID#9. Separately, Sargento is working with the property owner to obtain an easement over the same area for its private sanitary sewer. Recommendation: Approve Utility Easement with Parcel 59016223380 Attachments: • Signed Easement City of Plymouth 128 Smith St. - P.O. Box 107 Plymouth, WI 53073-0107 Telephone: (920) 893-3745 Facsimile: (920) 893-0183 Web Site: plymouthgov.com DATE: May 8, 2026 TO: Mayor and Common Council FROM: Tim Blakeslee, City Administrator/Utilities Manager RE: Approve Development Update with Premier Plymouth, LLC and TW Plymouth, LLC Background: The Pre3 Development Agreement was approved in early April 2026. Following approval of the agreement, Pre3 requested minor revisions related to the ownership structure of the project. Attorney Fieber has reviewed the proposed changes and is comfortable with them. The updated agreement notes that Pre3 has brought in an additional financial partner, TW Plymouth, LLC, which will hold a 50% tenancy -in-common interest in the property. In practical terms, this means Premier Plymouth, LLC and TW Plymouth, LLC will each hold a 50% ownership interest in the overall property. This structure also provides additional clarity to the City because the financial partner’s ownership interest is reflected directly in the Development Agreement, rather than only being addressed internally through an LLC ownership structure. Staff Recommendation: Approve Development Agreement with Premier Plymouth, LLC Attachments: Development Agreement City of Plymouth Development Agreement for Premier Plymouth, LLC and TW Plymouth, LLC DEVELOPMENT AGREEMENT FOR PREMIER PLYMOUTH, LLC AND TW PLYMOUTH, LLC (TID No. 10) THIS DEVELOPMENT AGREEMENT (the “Agreement”) is entered into by and between the CITY OF PLYMOUTH, a municipal corporation, maintaining its principal offices at 128 Smith Street, Plymouth, Wisconsin 53073 (hereinafter “CITY”) and, Premier Plymouth, LLC and TW Plymouth, LLC, each, a Wisconsin limited liability company with each, maintaining its principal office at 3120 Gateway Road , Brookfield, WI 53 045 or its assigns (hereinafter , collectively, “DEVELOPER”). RECITALS WHEREAS, DEVELOPER has or will acquire a parcel of land containing approximately 10.7 acres described on Exhibit A, attached hereto, located in the City of Plymouth, Sheboygan County, Wisconsin, (the “Property”); and WHEREAS, DEVELOPER will improve the Property with five (5) two story buildings each with 12 multifamily units and attached garages for a total of 60 dwelling units (the “Development”); and WHEREAS, DEVELOPER will construct the Development whi ch will cost approximately $12.5 million and create approximately $9.5 million of new incremental value on the Property; and WHEREAS, the Property is located in the City of Plymouth's Tax Incremental District No. 10 ("TID 10"); and WHEREAS, the CITY intends to use TID 10 revenues generated by the Development to facilitate and support the Development; and WHEREAS, the CITY is authorized by Wis. Stat. Sec. 66.1105(3)(e) to enter into any contract or agreement necessary or convenient to implement the provisions and effectuate the purposes of the project plan for TID 10; and WHEREAS, DEVELOPER will make private infrastructure improvements benefiting the Property including a master site grading plan and stormwater management and conveyance facilities as necessary for the Development (the “Private Infrastructure”) and DEVELOPER shall record a Stormwater Management and Maintenance Agreement in the form attached hereto as Exhibit B; and WHEREAS, the project plan for TID 10, among other things, includes "Development Incentive Payments" as project costs to promote the growth and development of the City of Plymouth which the CITY intends to issue in the form of a pay-go municipal revenue obligation ; and WHEREAS, DEVELOPER would not construct the Development but for the financial assistance being provided by the CITY in the form of funding of costs for Development Incentive Payments as provided by this Agreement. City of Plymouth Development Agreement for Premier Plymouth, LLC and TW Plymouth, LLC Page 2 of 29 AGREEMENT NOW, THEREFORE, in consideration of the terms contained herein and other good and valuable consideration, the receipt and sufficiency of which are acknowledged, the CITY and the DEVELOPER agree as follows: 1. Recitals Incorporated. The Recitals set forth above are incorporated herein and made an enforceable part of this Agreement. 2. Representations and Warranties of the CITY. The CITY represents and warrants that: (a) The CITY is a public body corporate and politic duly organized and existing under the laws of the State of Wisconsin. (b) The activities of the CITY are undertaken for the purposes defined in Wisconsin Statutes Section 66.1105. (c) The CITY will use the tax increment generated in TID 10 by the Development and the Property for funding the payment of the Development Incentive Payments to DEVELOPER, to the extent such increment has been received by the CITY. (d) The parties signing this Agreement for the CITY have been fully authorized to execute this Agreement on behalf of the CITY. (e) The tax incremental base of the Property within TID 10 is Five Thousand and NO/100 Dollars ($5,000.00). 3. Representations and Warranties of DEVELOPER. DEVELOPER represents and warrants that: (a) It is a Wisconsin limited liability company in good standing and authorized to conduct business in the State of Wisconsin. (b) The parties signing this Agreement for DEVELOPER have full power and authority to execute this Agreement on behalf of DEVELOPER and to bind DEVELOPER to the covenants, terms and conditions contained in this Agreement. (c) DEVELOPER and/or its affiliates would not construct the Development but for the funding of Development Incentive Payments being provided by the CITY. (d) Neither the execution and delivery of this Agreement, the consummation of the transactions contemplated hereby, nor the fulfillment of or compliance with the covenants, terms and conditions of this Agreement is prevented, limited by or conflicts with or r esults in the breach of, the covenants, terms, conditions or provision of any contractual restriction, evidence of indebtedness, agreement , by-laws or instrument of whatever nature to which DEVELOPER is now a party or by which it is bound, or constitutes a default under any of the foregoing. City of Plymouth Development Agreement for Premier Plymouth, LLC and TW Plymouth, LLC Page 3 of 29 4. Conditions Precedent to CITY's Obligations. CITY's obligation to perform its obligations as contemplated herein shall require the satisfactory completion, in CITY's sole discretion, of each of the following conditions: (a) All representations and warranties of DEVELOPER set forth in this Agreement are true, complete and correct. (b) All covenants and obligations of DEVELOPER under this Agreement have been timely performed, observed and satisfied. 5. Conditions Precedent to DEVELOPER's Obligations. DEVELOPER's obligation to perform its obligations as contemplated herein shall require the satisfactory completion, in DEVELOPER's sole discretion, of each of the following conditions: (a) DEVELOPER shall have all necessary state and local permits for the Development not later than September 30, 2026. (b) DEVELOPER shall acquire ownership of the Property not later than September 30, 2026. (c) DEVELOPER or its affiliates shall obtain necessary equity and construction financing to undertake the Development not later than September 30, 2026. 6. Engineering Review and Inspection Services. The CITY shall retain Kapur & Associates, Inc. or another qualified engineer acceptable to the parties (“City Engineer”) for review of plans for the Private Infrastructure for the Development consisting of a master site grading plan and stormwater management and conveyance facilities. In addition, the CITY shall provide DEVELOPER a reasonable estimate and fee schedule of all anticipated City Engineer fees and costs relating to or arising from the Development, which costs with respect to all plan reviews and inspection fees shall not exceed $30,000.00 (the “Engineer Cost Cap”). The DEVELOPER shall pay and reimburse the CITY for the City Engineer fees and costs incurred for the Property and the Development, up to the Engineer Cost Cap. DEVELOPER’s payment and reimbursement to the CITY shall be due and payable within sixty (60) days of written demand or invoice by the CITY. The demand or invoice shall include an itemized list or support for the engineering services and costs. 7. Approval of City Engineer . DEVELOPER consents and approves Kapur & Associates, Inc. as the City Engineer for th e Development and acknowledges that the plans for design and completed construction of the Private Infrastructure (as hereinafter defined) must be reviewed and approved by the CITY and the City Engineer, provided that all City Engineer fees and costs for the Development shall be subject to, and included within, the Engineer Cost Cap. 8. Private Infrastructure. (a) The DEVELOPER shall retain an independent engineer to design the Private Infrastructure for the Development. The DEVELOPER’s engineer must be a Wisconsin registered professional engineer. The DEVELOPER shall be responsible for all design engineering fees and costs incurred by DEVELOPER for the Development and Private Infrastructure. Design engineering includes the development of construction plans City of Plymouth Development Agreement for Premier Plymouth, LLC and TW Plymouth, LLC Page 4 of 29 and specification s in sufficient detail to secure all approvals and permits required for stormwater management approvals relating to the Private Infrastructure. (b) DEVELOPER shall provide three (3) sets or copies of the proposed master site grading plan and stormwater management and conveyance facilities as necessary for the Development (which constitute Private Infrastructure) pursuant to City Code Sections 16-2-1 through 16-2-12 to the CITY and the City Engineer for approval not less than ten (10) business days prior to commencement of construction, unless waived in writing by the City Administrator. 9. Sanitary Sewer User Fees and Compliance. DEVELOPER acknowledges and agrees to comply with all rules, policies and ordinances, including but not limited to, any and all sanitary sewer user charges and fees of the CITY and all other applicable federal, state, or county rules, policies, ordinances and statutes relating to the Development. 10. Stormwater Management and Conveyance Facilities. The DEVELOPER shall, at its expense, design and construct that component of the Private Infrastructure consisting of stormwater management and conveyance facilities for the Development and connect the same to the municipal Stormwater Management Facilities , subject to the design review and design approval of the CITY and the City Engineer . Fees and costs for the CITY’s design review and design approval under this Section are subject to the Engineer Cost Cap . DEVELOPER shall provide three (3) sets or copies of the proposed Stormwater Management and conveyance facilities in compliance with City Code Sections 16 -2-1 through 16 -2-12, not less than ten (10) business days prior to commencement of construction. DEVELOPER shall enter into a stormwater maintenance agreement with the CITY in the form attached hereto as Exhibit B. 11. Master Site Grading Plan Compliance . The DEVELOPER shall establish, subject to CITY and City Engineer approval, a master site grading plan as part of the Private Infrastructure for the Development. DEVELOPER shall grade the Property and the Development to within six inches (6") of the final grades set forth in such plan. DEVELOPER will maintain positive drainage through and from the Development with no standing water allowed . The Property shall be final graded consistent with the master site grading plan for the Development as soon as practicable after construction is completed, but in any event, not later than 24 months after occupancy of the last building in the Development . DEVELOPER shall provide three (3) sets or copies of the master site grading plan to the CITY at least ten (10) business days prior to commencement of construction. 12. Construction Covenants. (a) Construction of the Development shall be substantially completed within two (2) years from the date of the issuance of the building permit and commencement of vertical construction. The DEVELOPER shall commence construction of the Development not later than December 31, 2028. (b) DEVELOPER shall file an "as-built" survey with the CITY not later than 24 months after occupancy of the last building in the Development that confirms that the Development is in compliance with the master site grading plan described in Section 11 above. Any variance or adjustment that does not negatively impact the positive draining of storm water from or within the Development must be approved by the City Engineer at contractor’s expense. City of Plymouth Development Agreement for Premier Plymouth, LLC and TW Plymouth, LLC Page 5 of 29 (c) CITY, in CITY’s discretion, will grant to DEVELOPER an easement for ingress and egress purposes and maintenance of a private roadway to allow for a secondary entrance to the Property as shown on Exhibit C (the “Secondary Entrance”), attached hereto and incorporated herein . DEVELOPER shall obtain an easement from HG Plymouth, LLC 1) to allow ingress and egress and maintenance of the Secondary Entrance and 2) to provide for a primary entrance to the Property as shown on Exhibit C and any additional access rights as determined by CITY to provide adequate fire and safety services to the Property and to allow for ingress and egress of residents of the Development. DEVELOPER may also obtain an easement for the Secondary Entrance directly from HG Plymouth, LLC, subject to CITY approval. 13. Development Power Extension. DEVELOPER shall be responsible, at its expense, for the power extension within the Development, including J -Boxes and transformers, based on the regulations, costs and procedures outlined in the Plymouth Utilities Rates and Tariffs and Plymouth Utilities Electric Service Manual attached hereto which is the CITY’s cost estimate for the power extension. DEVELOPER shall pay the CITY one-hundred percent (100%) of such cost estimate within sixty (60) days of the date of satisfaction or waiver of the conditions precedent set forth in Section 5 above , and DEVELOPER will receive credit s against such cost estimate also as set forth in the Plymouth Utilities Service Manual, within thirty (30) days of the completion of the power extension. 14. Determination of Specifications and Completion Dates. The specifications and all other construction requirements for the Private Infrastructure for the Development shall be determined by the DEVELOPER. However, i n the event DEVELOPER terminates the Development after this Agreement has been fully executed and for any reason other than as provided in Section 5, above, then DEVELOPER shall reimburse the CITY for all legal fees, engineering fees, and other expenses incurred by the CITY for the Development within sixty (60) days of written demand, accompanied by reasonable evidence of such fees. 15. Development Incentive Payments and Lookback on Construction Costs. (a) Upon issuance of an occupancy permit for the first building in the Development, the CITY will execute the Municipal Revenue Obligation (“PAY GO MRO”) in the principal amount of $1,650,000.00, attached hereto as Exhibit D, to incentivize the DEVELOPER to complete the Development, but strictly subject to the terms of this Section 15. The amount due to DEVELOPER on the PAY GO MRO shall be paid solely from 90% of the annual tax increment generated from the Property and collected by the CITY, after payment of administrative fees, through the life of TID 10 or the 2041 tax year (payable in 2042), whichever is shorter, unless the principal has been paid in full in which case the payments under the PAY GO MRO will cease (the “PAY GO MRO Maturity Date”). If the annual tax increment generated is insufficient to pay the entire principal amount due under the PAY GO MRO, the CITY will have no obligation to make payments for any principal amount remaining on the PAY GO MRO after 2041 tax year (payment in 2042) . N o payments will be made on the PAYGO MRO after year 2042. The CITY will make annual payments on the PAY GO MRO commencing in the first year in which the CITY collects tax increment generated from the Property and continue until all payments due under the PAY GO MRO have been paid in full, subject to the terms and limitations outlined herein. The payment shall be paid to DEVELOPER not later than September 30th of each year. (b) The PAY GO MRO has been calculated based on estimated total development costs of $12,505,766.00. After completion of the Development, the City of Plymouth Development Agreement for Premier Plymouth, LLC and TW Plymouth, LLC Page 6 of 29 DEVELOPER agrees to provide the CITY with documentation to verify the actual total development costs of the Development. If the actual total development costs are less than 95% of the estimated total development costs, the previously issued PAY GO MRO will be decreased on a dollar-for-dollar basis of the amount by which estimated total development costs exceed actual total development costs. By way of illustration, if actual total development costs are 96% of estimated total development costs, there will be no reduction in the PAY GO MRO; if the actual total development costs are 94% of the estimated total development costs, the PAY GO MRO will be the difference between the estimated and actual total development costs rescinded, reduced and reissued. 16. Property and Development Shall Be Taxable. DEVELOPER, as an inducement to CITY to proceed with the Development and to enter into this Agreement , hereby represents and agrees, for itself, its successors and assigns, as follows for the life of TID 10: (a) That the Development and the Property will be fully taxable pursuant to Wisconsin Property Tax Laws for the life of TID 10. DEVELOPER further represents and agrees for itself, its successors and assigns, that it shall take no action(s) or advocate any position or change in state law which would jeopardize or call into question the taxability of the Development and the Property under Wisc onsin Property Tax Laws for the life of TID 10. (b) Notwithstanding section 16(a), above, in the event that the Development, or the Property, or any part thereof, is determined at any time to be exempt from real and/or personal property taxation under Wisconsin Tax Laws, DEVELOPER, for itself, its successors and assigns, agrees to make annual payments in lieu of taxes ("PILOT Payments") to CITY in the amounts and within the time periods that would otherwise be required if the Development and the Property were fully taxable under Wisconsin Property Tax Laws, in recognition of the valu able governmental services and benefits available and/or provided to the Development and the Property by the CITY. Notwithstanding the foregoing, any payments due from DEVELOPER or its successors and assigns under this subsection may, at DEVELOPER’s sole option upon written notice to the CITY, be offset against amounts otherwise due to DEVELOPER on the PAY GO MRO. 17. Authority and Approvals. The DEVELOPER shall be responsible for obtaining all state and CITY approvals required for this Development. 18. Other Utilities. The DEVELOPER, at its expense, shall be responsible for the installation and construction of all other utilities required for the Development, such as, natural gas, telephone, internet, cable and communication services. 19. General Indemnification Agreement . DEVELOPER shall defend, indemnify, and hold harmless the CITY, its elected and appointed officers, employees, agents, staff, and attorneys from and against all claims, actions, suits, judgments, liabilities, loss, and expenses, including reasonable attorney’s fees and litigation costs, arising out of damages or inju ries to persons or property to the extent they are caused by a negligent or intentional act, error, or omission, misconduct, or other fault of the DEVELOPER, or its agents, contractors, subcontractors, or employees in the performance of DEVELOPER’s obligations under this Agreement. This agreement of indemnification shall survive termination of this Agreement for a period of one (1) year. City of Plymouth Development Agreement for Premier Plymouth, LLC and TW Plymouth, LLC Page 7 of 29 20. Insurance Required. DEVELOPER shall maintain, or require its contractors to maintain, during the course of construction of the Development, for the protection of the CITY and DEVELOPER, at least the following minimum insurance coverage: (a) worker’s compensation; as required by Wisconsin law; and (b) commercial general liability; $1,000,000 per occurrence; $2,000,000 aggregate; and (c) commercial automobile liability; $1,000,000 per accident; and (d) Excess or umbrella liability; $5,000,000 per occurrence, $5,000,000 aggregate. The required insurance policies shall include, to the extent available, provisions preventing their cancellation without thirty (30) days prior written notice to the CITY, which shall be named as an additional insured. DEVELOPER shall provide to the CITY, at or before the commencement of construction, certificates of insurance evidencing at least the minimum insurance requirements set forth above. DEVELOPER shall be solely responsible for carrying any other insurance it deems necessary to protect its interests for this Development. 21. Legal Fees and Costs . The DEVELOPER shall pay and reimburse CITY up to $10,000.00 for its legal fees and costs and for any financial professional services incurred to prepare this Agreement and evaluate the development incentive offered. DEVELOPER shall receive a credit of any remaining amount paid to CITY as the TID application fee. DEVELOPER's payment and reimbursement to the CITY shall be due and payable within sixty (60) days from written invoice or demand by the CITY. Legal fees and costs incurred by either party to enforce the terms of this Agreement shall be awarded the prevailing party. If the CITY is the prevailing party, legal fees and costs shall be deducted from any Development Incentive Payments owed to DEVELOPER. If the DEVELOPER is the prevailing party, the CITY shall promptly pay to DEVELOPER any legal fees and costs incurred by the DEVELOPER to enforce this Agreement. 22. No Agency Relationship Created. DEVELOPER is not an agent of the CITY and does not possess any actual or implied authority to act for or on behalf of the CITY, with respect to the Property and the Development or any other matter. DEVELOPER shall not be an additional insured under the CITY’s insurance policy. The CITY shall not have any obligation to indemnify or defend DEVELOPER related to any liability attributable to DEVELOPER or any matter arising out of, directly or indirectly, this Agreement. 23. Default. In the event DEVELOPER defaults on any payment obligation required by this Agreement, and such default continues for more than a period of sixty (60) days after written notice from the CITY, then the CITY shall, in addition to any other remedies provided for at law or equity, be authorized to impose special charges against the Property pursuant to Wis. Stat. § 66.0627 or to exercise its police powers to levy special assessments against the Property pursuant to Wis. Stat. § 66.0703 for any and all outstanding payments due from th e DEVELOPER. All DEVELOPER payments required by this Agreement shall be due and payable in full on the dates indicated herein, or within sixty (60) days from written demand by the CITY. Any sum or sums not received by the CITY on the dates indicated herein, or within sixty (60) days of written demand shall be charged interest at the rate of 1.5% per month (18% per annum) for any month or portion of any month that said sum remains unpaid. Except as otherwise expressly City of Plymouth Development Agreement for Premier Plymouth, LLC and TW Plymouth, LLC Page 8 of 29 stated in this Agreement, the rights and remedies of the parties are cumulative, and the exercise by any party of one or more of such rights or remedies shall not preclude the exercise by it, at the same or different times of any other rights or remedies f or the same default or any other default by the other party. Notwithstanding anything to the contrary contained in this Agreement, neither party shall be entitled to recover punitive or consequential damages resulting from any breach or default by the other party under this Agreement. 24. Term. The term of this Agreement shall commence upon the full execution of this Agreement and shall continue in full force and effect until DEVELOPER has satisfied all obligations required of it by this Agreement and all payments due to DEVELOPER on the PAY GO MRO have been paid . The parties agree on behalf of themselves and their successors in interest and assigns, notwithstanding any contrary provision of law or equity that this Agreement shall continue in effect throughout its term. The CITY and the DEVELOPER agree that upon the DEVELOPER's request after satisfaction of DEVELOPER's obligations herein, the parties shall promptly execute a recordable document terminating this Agreement. 25. Other Terms. (a) Entire Agreement . This Agreement and the ancillary documents contemplated herein constitute the entire agreement between the parties hereto. This Agreement shall not be altered or amended, except by agreement in writing, executed by the parties hereto. (b) Severability. If any provisions, or portions thereof, of this Agreement or the application thereof to any persons or circumstances shall, to any extent, be invalid or unenforceable, the remainder of this Agreement or the application of such provision, or portion thereof, to any other persons or circumstances shall not be affected hereby and each provision of this Agreement shall be valid and enforceable to the fullest extent permitted by law. (c) Binding Effect. This Agreement and each and all of the terms, covenants, and conditions hereof, shall be binding upon and inure to the benefit of the parties and their respective heirs, personal representatives, successors, and/or assigns, and no third party, other than such heirs, personal representatives, successors, and/or assigns, shall be entitled to enforce any term, covenant or condition of this Agreement or have any rights hereunder. Until this Agreement is terminated, all of the covenants, agreements, terms and conditions of this Agreement shall run with the Property and inure to the benefit of and be binding upon the CITY and the DEVELOPER, its agents or affiliates, and their respective successors and assigns during the term of this Agreement. (d) Survival. All of the terms, conditions, and provisions of this Agreement that are intended to survive termination of this Agreement, including but not limited to, all indemnification provisions, shall survive the termination of this Agreement for a period of one year. (e) Time is of Essence . The times of performance of the terms and requirements of this Agreement and of the satisfaction and waiver of the conditions hereof are essential to the whole of this Agreement. (f) Waiver. No delay or omission by any of the parties hereto, or their heirs, successors, and/or assigns, to exercise any right or power accruing upon any non - City of Plymouth Development Agreement for Premier Plymouth, LLC and TW Plymouth, LLC Page 9 of 29 compliance or failure of performance by another party under the provisions of this Agreement shall impair any such right or power or be construed to be a waiver thereof. A waiver by either of the parties hereto, or their heirs, successors, and/or assigns, of any of the covenants, conditions or agreements hereof to be performed by another shall not be construed to be a waiver of any succeeding breach thereof or of any other covenant, condition or agreement herein contained. (g) Force Majeure. The obligations of any of the parties hereunder shall be suspended to the extent that it is hindered or prevented from complying therewith because of labor disturbances, including strikes and lockouts, acts of God, fires, storms, accidents, public health emergencies, or any cause whatsoever beyond the control of the parties. (h) Headings. The headings in this Agreement are for convenience and reference only, and in no way define or limit the scope and content of this Agreement or in any way affect its provisions. (i) Notices. Any notice, demand, or statement required or permitted to be given under this Agreement shall be in writing and be deemed to have been properly given or served if: (i) personally delivered to the other party; (ii) sent by overnight courier; or (iii) deposited in the United States mail, postage prepaid and addressed to the address set forth below: If to CITY: City of Plymouth Attn: City Administrator/Utilities Manager 128 Smith Street P.O. Box 107 Plymouth, WI 53073 With a copy to: City Attorney Crystal H. Fieber HOPP NEUMANN HUMKE LLP 2124 Kohler Memorial Drive, Suite 310 Sheboygan, WI 53081 If to DEVELOPER: Premier Plymouth __, LLC TW Plymouth, LLC 3120 Gateway Road Brookfield, WI 53045 (j) Change of Address. Any party hereto may change the address to which notices to such party shall be sent, by written notice to the other parties given in accordance with this Agreement. At such time as a party transfers its interest under this Agreement so as to create a n ew party in interest, the previous party in interest or such new party in interest shall send notice to the other parties of the name and address to which notice to the new party shall be sent or delivered. Until such time as such notice is given, the previous party in interest shall be deemed to be the agent for such new party in interest for purposes of receipt of service of notices. (k) Governing Law; Venue . This Agreement shall be governed by and construed in accordance with the laws of the State of Wisconsin. Any action to enforce or concerning this Agreement shall be brought in the Circuit Court for Sheboygan County, Wisconsin. City of Plymouth Development Agreement for Premier Plymouth, LLC and TW Plymouth, LLC Page 10 of 29 (l) Covenants Running with the Land. All of the terms and conditions set forth herein are intended to be and shall be construed as covenants (and not conditions) running with the land, binding upon, inuring to the benefit of and enforceable by the parties hereto and their respective heirs, successors and/or assigns. DEVELOPER shall record a Memorandum of Development Agreement in the form attached hereto as Exhibit E. (m) Immunity. Nothing contained in this Agreement constitutes a waiver of the CITY's sovereign or governmental immunities under applicable law. (n) Counterparts. This Agreement may be executed in any number of counterparts, each of which shall be deemed an original. (o) CITY Authorization. The Mayor and Clerk are hereby authorized, on behalf of the CITY, to execute all documents convenient or necessary to carry out the terms of this Agreement and effect the transaction described herein. (p) Authority. Th e person s executin g thi s Agreement represent that they have the legal authority to bind the respective party for which such signature is made. (q) Consents. The parties agree that whenever the consent or approval of a party is required hereunder, that such consent or approval shall not be unreasonably withheld, delayed or encumbered. With respect to consents or approvals by or from the DEVELOPER, shall be the authorized person to grant such consents or approvals on behalf of DEVELOPER. With respect to consents or approvals by or from the CITY, the City Administrator/Utilities Manager, shall be the authorized persons to grant such consents or approvals on behalf of the CITY. (r) Mutual Drafting. This Agreement is the result of negotiated agreement by the parties, and prior to the execution of this Agreement; each party had sufficient opportunity to have review of the document by legal counsel. Nothing in the Agreement shall be construed more strictly for or against either party because that party's attorney drafted this Agreement or any portion thereof or any attachments hereto. (s) Assignment. The CITY acknowledges and agrees that DEVELOPER may assign this Agreement, or any portion thereof, to an affiliate of DEVELOPER. Upon written notice of such assignment to the CITY , the assignee shall be deemed to make all representations and warranties of DEVELOPER under Section 3 above. The CITY also acknowledges and agrees that the PAY GO MRO may be assigned by DEVELOPER to any successor in title or any lender upon written notice to the CITY. (t) Joint and Several Liability. The obligations of DEVELOPER shall be joint and several between Premier Plymouth, LLC and TW Plymouth, LLC. City of Plymouth Development Agreement for Premier Plymouth, LLC and TW Plymouth, LLC Page 11 of 29 IN WITNESS WHEREOF, the CITY and the DEVELOPER have executed this Agreement as of the year and date indicated below. CITY: CITY OF PLYMOUTH Dated: , 2026. By: Donald O. Pohlman, Mayor Dated: , 2026. By: Anna Voigt, City Clerk AUTHENTICATION Signatures of Donald O. Pohlman and Anna Voigt authenticated this day of _________, 2026. Crystal H. Fieber Title: Member State Bar of Wisconsin State Bar No. 1061351 City of Plymouth Development Agreement for Premier Plymouth, LLC and TW Plymouth, LLC Page 12 of 29 DEVELOPER: PREMIER PLYMOUTH ___, LLC Dated: , 2026. By: Name: Calvin M. Akin Its: Sole Member STATE OF WISCONSIN ) )ss WAUKESHA_ COUNTY ) Personally came before me this day of _______________, 2026, Calvin M. Akin___________________ to me known to be the person who executed the foregoing instrument and acknowledged the same. Print Name: Joe A. Goldberger Notary Public, State of Wisconsin My Commission is permanent. TW PLYMOUTH ___, LLC Dated: , 2026. By: Name: Thomas A. Wright Its: Sole Member STATE OF WISCONSIN ) )ss WAUKESHA_ COUNTY ) Personally came before me this day of _______________, 2026, Thomas A. Wright to me known to be the person who executed the foregoing instrument and acknowledged the same. Print Name: Joe A. Goldberger Notary Public, State of Wisconsin C:16281\436625.docx City of Plymouth Development Agreement for Premier Plymouth, LLC and TW Plymouth, LLC EXHIBIT A Legal Description of Property Lot 1 of Certified Survey Map recorded in the office of the Register of Deeds for Sheboygan County, Wisconsin, on December 30, 2025, in Volume 32 of Certified Survey Maps, at Page 233, as Document No. 2188519, being part of the South 1/2 of the Northeast 1/4, Section 33, Town 15 North, Range 21 East, City of Plymouth, Sheboygan County, Wisconsin. For informational purposes only: Property Address: Vacant land along State Trunk Highway 67, Plymouth, WI 53073 Tax Key Number: 59271829216 City of Plymouth Development Agreement for Premier Plymouth, LLC and TW Plymouth, LLC EXHIBIT B STORMWATER MANAGEMENT AND MAINTENANCE AGREEMENT (Pre3 DevelopmentPremier Plymouth, LLC and TW Plymouth, LLC) THIS AGREEMENT is made and entered into by and between the CITY OF PLYMOUTH, a municipal corporation, maintaining its principal offices at 128 Smith Street, Plymouth, WI 53073 (hereinafter referred to as “CITY”) and PREMIER PLYMOUTH, LLC and TW PLYMOUTH, LLC ____________ LLC, each a Wisconsin limited liability company , and each maintaining its principal office at 3120 Gateway Road, Brookfield, WI 5304 5, (hereinafter collectively referred to as “DEVELOPER”). RECITALS WHEREAS, DEVELOPER is the owner of certain property located within the City of Plymouth, Sheboygan County, Wisconsin, as more particularly and legally described on Attachment A attached hereto and incorporated herein by reference (hereinafter referred to as the "Property"); and Recording AreaDrafted By and Return To: Attorney Crystal H. Fieber HOPP NEUMANN HUMKE LLP 2124 Kohler Memorial Drive, Suite 310 Sheboygan, WI 53081 Parcel No. ____________________ WHEREAS, CITY and DEVELOPER entered into a Development Agreement for Pre3 Development Premier Plymouth, LLC and TW Plymouth, LLC (TID No. 10) dated ______________, 2026 (the "Development Agreement") for the construction and development of five (5) two-story buildings each with 12 multi-family units for a total of 60 dwelling units and Outlots 1 and 2 (the "Subdivision"); and WHEREAS, pursuant to the Development Agreement, the DEVELOPER's engineer, _______________________, prepared a Stormwater Management drawing dated _____________, 2026 for the development of the Subdivision (the "Stormwater Management Plan") attached hereto and incorporated herein by reference as Attachment B; and WHEREAS, the DEVELOPER shall construct all Stormwater Management Facilities at its cost and expense, including but not limited to the construction of two detention ponds located on Outlots 1 and 2 and related structures, improvements, swales, and vegetation (the "Stormwater Management Facilities"); and WHEREAS, the Stormwater Management Plan provides instructions and standards for the management and maintenance of the Stormwater Management Facilities located within the Subdivision and is necessary to control the quality and quantity of stormwater runoff from the development and the Property. AGREEMENT City of Plymouth Development Agreement for Premier Plymouth, LLC and TW Plymouth, LLC Page 15 of 29 NOW, THEREFORE, in consideration of the foregoing Recitals, which are acknowledged to be true and correct and incorporated herein by reference, the mutual covenants, representations and warranties set forth herein, the development of the lands described herein, and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties agree as follows: 1. Stormwater Management Practices . DEVELOPER, at its expense, shall manage and maintain the Stormwater Facilities in accordance with the Stormwater Management Plan . Adequate maintenance is defined as keeping the Stormwater Facilities in good working condition and performing to its design functions and in accordance with the stormwater management plan as approved by the CITY and its engineers, including any amendments thereto. 2. DEVELOPER Inspections and Maintenance . DEVELOPER shall regularly inspect the Stormwater Facilities as often as conditions require, but in any event, submit inspection and maintenance reports by February 15 of each year documenting the previous year’s inspections to the City of Plymouth Director of Public Works. DEVELOPER shall keep records from past inspections, as well as a log of maintenance activities, indicating the date and type of maintenance performed for a minimum of three (3) years after the date of such report. The reports and maintenance logs shall be made available to the CITY upon request. The purpose of the inspections is to assure safe and proper functioning of the Stormwater Facilities. The inspections shall cover all facilities, including, but not limited to, all ponds, swales, pipes, structures, improvements, and vegetation located on the Property. Deficiencies shall be noted in the reports. 3. DEVELOPER Maintenance. DEVELOPER, at its expense, shall perform the work necessary to keep the Stormwater Facilities in good working order as necessary. DEVELOPER shall perform the routine and non -routine maintenance for the Stormwater Facilities (including sediment removal). 4. CITY Inspections. DEVELOPER hereby grants permission to the CITY, its authorized agents, employees, and contractors, with reasonable prior notice, to enter upon the Property and to inspect the Stormwater Facilities whenever the CITY deems necessary. The purpose of inspection is to investigate deficiencies and/or to respond to complaints or verify maintenance of Stormwater Facilities. The CITY shall provide DEVELOPER copies of the inspection findings and, if necessary, a directive to commence repairs. Corrective action shall be taken within a reasonable period of time as established by the CITY or the CITY engineers. 5. CITY Authorization to Correct Defects. If DEVELOPER fails to maintain the Stormwater Facilities in good working condition or fails to perform any required corrective actions or work directed by the CITY, the CITY may upon thirty (30) days advance notice to DEVELOPER perform the corrective actions or work. DEVELOPER shall reimburse the CITY for the cost incurred by the CITY for any corrective action or work performed within thirty days of written demand or invoice. In the alternative, the cost of such corrective action or work may be specially assessed or charged to DEVELOPER, pursuant to Wis. Stat. § 66.0627 or Wis. Stat. § 66.0703. This provision shall not be construed to authorize the CITY to construct any structure or permanent improvements other than necessary Stormwater Facilities on the Property. It is expressly understood and agreed that CITY is under no obligation to maintain or repair the Stormwater Facilities and in no event shall this Agreement be construed to impose any such obligation on the CITY. 6. DEVELOPER'S Liability. The rights and obligations created by this Stormwater Management and Maintenance Agreement shall benefit and be binding upon DEVELOPER and its successors in interest and assigns. Following a conveyance by any owner of its fee title interest in all or any portion of the Property, the owner of the transferred Property or portion thereof shall cease to have City of Plymouth Development Agreement for Premier Plymouth, LLC and TW Plymouth, LLC Page 16 of 29 liability for the obligations created by this Agreement with respect to such Property except for any unperformed obligations that accrued during the term of DEVELOPER's ownership of the Property. 7. Term. The term of this Agreement shall commence and be effective as of the date of filing this instrument for record with the Register of Deeds for Sheboygan County, Wisconsin, and except as otherwise herein specifically provided, shall continue in perpetuity, unless terminated or modified in writing by the parties. The parties each hereby expressly agree on behalf of themselves and their heirs, successors in interests and assigns, that any provision of law or equity to the contrary notwithstanding, that this Agreement shall continue in effect throughout the term notwithstanding any default by any party hereto. 8. Miscellaneous. (a) Waiver. No delay or omission by either of the parties hereto to exercise any right or power accruing upon any non-compliance or failure of performance by another party under the provisions of this Agreement shall impair any such right or power or be construed to be a waiver thereof. A waiver by either of the parties hereto of any of the covenants, conditions, or agreements hereof to be performed by another shall not be construed to be a waiver of any succeeding breach thereof or of any other covenant, condition, or agreement herein contained. (b) Successors in Interest and Assigns . This Agreement and each of the terms, covenants, and conditions hereof shall be binding upon and inure to the benefit of the parties and their respective successors in interest and assigns. No third party shall be entitled to enforce any term, covenant, or conditions of this Agreement or possess any rights hereunder. (c) Headings. The headings appearing in this Agreement are for convenience and reference only, and in no way define or limit the scope and content of this Agreement or in any way affect its provisions. (d) Governing Law; Venue. This Agreement shall be governed by and construed in accordance with the laws of the State of Wisconsin. Any action to enforce or concerning this Agreement shall be brought in the Circuit Court for Sheboygan County, Wisconsin. (e) Severability. If any provisions or portions of this Agreement, or the application thereof to any person or circumstances shall, to any extent, be invalid or unenforceable, the remainder of this Agreement, or the application of such provision, or portion thereof, to an y other persons or circumstances shall not be affected thereby and each provision of this Agreement shall be valid and enforceable to the fullest extent permitted by law. (f) Modifications. No agreement shall be effective to add to, change, modify, waive, or discharge this Agreement, in whole or in part, unless such agreement is in writing and signed by the parties to be bound. (g) Covenants Running with the Land. All of the easements, restrictions, covenants, and agreements set forth in this Agreement are intended to be and shall be construed as covenants (and not conditions) running with the land, binding upon, inuring to the benefit of and enforceable by the parties hereto and their respective successors, and/or assigns. (h) Notices. Any notice, demand, statement, or request required or permitted to be given under this Agreement shall be in writing and be deemed to have been properly given or City of Plymouth Development Agreement for Premier Plymouth, LLC and TW Plymouth, LLC Page 17 of 29 served if: (i) personally delivered to the other party; (ii) sent by overnight courier; or (iii) deposited in the United States mail, postage prepaid, and addressed to the address set forth below: If to the CITY: City of Plymouth Attn: City Clerk 128 Smith Street Plymouth, WI 53073 With a copy to: City Attorney Crystal H. Fieber HOPP NEUMANN HUMKE LLP 2124 Kohler Memorial Dr., Suite 310 Sheboygan, WI 53081 If to DEVELOPER: Premier Plymouth ________, LLC TW Plymouth, LLC Attn: Calvin M. Akin and Thomas A. Wright 3120 Gateway Road Brookfield, WI 53045 (i) Change of Address. Any party hereto may change the address to which notices to such party shall be sent, by written notice to the other parties given in accordance with this Agreement. At such time as a party transfers its interest under this Agreement so as to create a new party in interest, the previous party in interest or such new party in interest shall send notice to the other parties of the name and address to which notice to the new party shall be sent or delivered. Until such time as such notice is given, the previous party in interest shall be deemed to be the agent for such new party in interest for purposes of receipt of service of notices. (j) Entire Agreement. This Agreement constitutes the entire agreement between the parties. This Agreement shall not be altered or amended, except by agreement in writing, executed by the parties. (k) Force Majeure. The obligations of any of the parties hereunder shall be suspended to the extent that it is hindered or prevented from complying therewith because of labor disturbances, including strikes and lockouts, acts of God, fires, storms, accidents, or any cause whatsoever beyond the control of the parties. (l) Authority. The persons executing this Agreement represent that they have the legal authority to bind the respective party for which such signature is made. (m) Joint and Several Liability. The obligations of DEVELOPER shall be joint and several between Premier Plymouth, LLC and TW Plymouth, LLC. [The rest of this page intentionally left blank; signatures for the CITY and DEVELOPER appear on the following pages.] City of Plymouth Development Agreement for Premier Plymouth, LLC and TW Plymouth, LLC Page 18 of 29 IN WITNESS WHEREOF , the undersigned have signed this Stormwater Management and Maintenance Agreement to take effect on the date last signed below. CITY OF PLYMOUTH Dated: , 2026. By: [For Exhibit Purposes Only] Donald O. Pohlman, Mayor Dated: , 2026. By: [For Exhibit Purposes Only] Anna Voigt, City Clerk ACKNOWLEDGEMENT STATE OF WISCONSIN ) ) ss. SHEBOYGAN COUNTY ) Personally came before me this _____ day of ______________________, 2025, Donald O. Pohlman and Anna Voigt, to me known to be the persons who executed the foregoing instrument, and acknowledged the same. Print Name: Notary Public, State of Wisconsin My Commission: . [The rest of this page intentionally blank. DEVELOPER signature page to follow.] City of Plymouth Development Agreement for Premier Plymouth, LLC and TW Plymouth, LLC Page 19 of 29 PREMIER PLYMOUTH ____, LLC Dated: , 2026. By: [For Exhibit Purposes Only] Name: Title: ACKNOWLEDGEMENT STATE OF WISCONSIN ) ) ss. WAUKESHASHEBOYGAN COUNTY ) Personally came before me this _____ day of ______________________, 202 6, ______________________, to me known to be the person who executed the foregoing instrument and acknowledged the same. Print Name: Notary Public, State of Wisconsin My Commission: . TW PLYMOUTH, LLC Dated: , 2026. By: [For Exhibit Purposes Only] Name: Title: ACKNOWLEDGEMENT STATE OF WISCONSIN ) ) ss. WAUKESHA COUNTY ) Personally came before me this _____ day of ______________________, 202 6, ______________________, to me known to be the person who executed the foregoing instrument and acknowledged the same. Print Name: Notary Public, State of Wisconsin My Commission: C:16281\436625.docx City of Plymouth Development Agreement for Premier Plymouth, LLC and TW Plymouth, LLC Page 20 of 29 City of Plymouth Development Agreement for Premier Plymouth, LLC and TW Plymouth, LLC Page 21 of 29 EXHIBIT C City of Plymouth Development Agreement for Premier Plymouth, LLC and TW Plymouth, LLC Page 22 of 29 EXHIBIT D Form of Pay Go Municipal Revenue Obligation UNITED STATES OF AMERICA STATE OF WISCONSIN COUNTY OF SHEBOYGAN CITY OF PLYMOUTH TAXABLE TAX INCREMENT PROJECT MUNICIPAL SPECIAL, LIMITED REVENUE OBLIGATION (“PAY GO MRO”) Number Date of Original Issuance Principal Amount 1 ________, 2026 $______________ FOR VALUE RECEIVED, the City of Plymouth, Sheboygan County, Wisconsin (the “City”), promises to pay to Premier Plymouth _____, LLC and TW Plymouth, LLC, each, a Wisconsin limited liability company (the “Developer”), or registered assigns, but only in the manner, at the times, from the source of revenue and to the extent hereinafter provided, the total amount of _____________________ Dollars ($______________.00) commencing on the September 30th following issuance of an occupancy permit for the first building in the Development. This PAY GO MRO is subject to the terms and provisions of the Development Agreement between the City and Developer dated ________, 2026, (“Development Agreement”) and capitalized terms not otherwise defined herein shall have the meanings set forth in such Development Agreement. This PAY GO MRO shall be payable in installments due in each year following issuance, and shall be paid not later than September 30 of each year thereafter (the “Payment Dates”) as set forth on Schedule 1 attached hereto. This PAY GO MRO has been issued to finance a project within the City’s Tax Incremental District No. 10, pursuant to Article XI, Section 3 of the Wisconsin Constitution and Chapters 66 and 67, as applicable, of the Wisconsin Statutes and acts supplementary thereto, and is payable only from the income and revenues herein described, which income and revenues have been set aside as a special fund for that purpose and identified as the “Special Redemption Fund”. This PAY GO MRO is issued pursuant to the terms and conditions of the Development Agreement. This PAY GO MRO does not constitute an indebtedness of the City within the meaning of any constitutional or statutory limitation or provision. Except as expressly set forth in the Development Agreement, this PAY GO MRO shall be payable solely from 90% of annual available tax increments generated by the Property and appropriated by the City for payment of this PAY GO MRO (the “Revenues”) as more specifically set forth in Section 15 of the Development Agreement. Reference is hereby made to the Development Agreement for a more complete statement of the revenues from which and conditions and limitations under which this Bond is payable and the general covenants and provisions pursuant to which this PAY GO MRO has been issued. The Development Agreement is incorporated herein by this reference. If on any Payment Date there shall be insufficient Revenues appropriated to pay the amount due on this PAY GO MRO, the amount due but not paid shall be adjusted to reflect available Revenues. The City shall have no obligation to pay any amount of this PAY GO MRO which remains unpaid after the PAY GO City of Plymouth Development Agreement for Premier Plymouth, LLC and TW Plymouth, LLC Page 23 of 29 MRO Maturity Date, except as expressly set forth in the Development Agreement. The owner of this PAY GO MRO shall have no right to receive payment of any deferred amounts, unless there are available Revenues which are appropriated by the City to principal payment of this PAY GO MRO. The “PAY GO MRO Maturity Date” is set forth in the Development Agreement and shall be payable through tax year 2041 (payable in 2042). The City makes no representation or covenant, express or implied, that the Tax Increments or other Revenues will be sufficient to pay, in whole or in part, the amounts which are or may become due and payable hereunder. This PAY GO MRO is a special, limited revenue obligation and not a general obligation of the City and is payable by the City only from the sources and subject to the qualifications stated or referenced herein. This PAY GO MRO is not a general obligation of the City, and neither the full faith and credit nor the taxing powers of the City are pledged to the payment of the principal of this PAY GO MRO. Further, no property or other asset of the City, except the above-referenced Revenues, is or shall be a source of payment of the City’s obligations hereunder. This PAY GO MRO is issued by the City pursuant to, and in full conformity with, the Constitution and laws of the State of Wisconsin. This PAY GO MRO may be transferred or assigned, in whole or in part, only with the consent of the City. The City hereby consents to transfers to any affiliates, successors in title or lenders of Developer. Interests in this PAY GO MRO may not be split, divided or apportioned. In order to transfer or assign the PAY GO MRO, the transferee or assignee shall surrender the same to the City either in exchange for a new, fully-registered municipal revenue obligation or for transfer of this PAY GO MRO on the reg istration records for the PAY GO MRO maintained by the City. Each permitted transferee or assignee shall take this PAY GO MRO subject to the foregoing conditions and subject to all provisions stated or referenced herein and in the Development Agreement. It is hereby certified and recited that all conditions, things and acts required by law to exist or to be done prior to and in connection with the issuance of this PAY GO MRO have been done, have existed and have been performed in due form and time. IN WITNESS WHEREOF, the City of Plymouth has caused this PAY GO MRO to be signed on behalf of the City by its dul y qualified and acting Mayor and City Clerk , and its corporate seal to be impressed hereon, all as of the date of original issue specified above. CITY OF PLYMOUTH ___[For Exhibit Purposes Only]_______________ Donald O. Pohlman, Mayor (CITY SEAL) ___[For Exhibit Purposes Only]_______________ Anna Voigt, City Clerk City of Plymouth Development Agreement for Premier Plymouth, LLC and TW Plymouth, LLC Page 24 of 29 City of Plymouth Development Agreement for Premier Plymouth, LLC and TW Plymouth, LLC Page 25 of 29 Schedule 1 Subject to the City’s actual receipt of Tax Increment and the terms and conditions of the Development Agreement, the City shall make the following payments on the PAY GO MRO to the Developer or its assigns: Year of Payment Tax Increment City Retention PAY GO MRO Payment PAY GO MRO Balance City of Plymouth Development Agreement for Premier Plymouth, LLC and TW Plymouth, LLC Page 26 of 29 REGISTRATION PROVISIONS This PAY GO MRO shall be registered in registration records kept by the City of Plymouth, Sheboygan County, Wisconsin, such registration to be noted in the registration blank below and upon said registration records, and this PAY GO MRO may thereafter be transferred only upon presentation of this PAY GO MRO together with a written instrument of transfer approved by the City and duly executed by the Registered Owner or his or her or its attorney, such transfer to be made on such records and endorsed hereon. Date of Registration Name of Registered Owner Signature of City ___________________ ____________________ _______________________ ___________________ ____________________ _______________________ ___________________ ____________________ _______________________ ___________________ ____________________ _______________________ City of Plymouth Development Agreement for Premier Plymouth, LLC and TW Plymouth, LLC Page 27 of 29 EXHIBIT E Document Number MEMORANDUM OF DEVELOPMENT AGREEMENT FOR PRE3 DEVELOPMENTS, INC. PREMIER PLYMOUTH, LLC AND TW PLYMOUTH, LLC (TID No. 10) THIS MEMORANDUM OF DEVELOPMENT AGREEMENT (the "Memorandum") by and between the CITY OF PLYMOUTH, a Wisconsin municipal corporation with the powers granted by the laws of the State of Wisconsin, maintaining its principal office at 128 Smith Street, Plymouth, Wisconsin 53073, hereinafter referred to as the " CITY", and PREMIER PLYMOUTH______, LLC and TW PLYMOUTH, LLC ., each a Wisconsin limited liability company and each , maintaining its principal office at 3120 Gateway Road Brookfield, Wisconsin 530 45, hereinafter referred to as "DEVELOPER". A. The CITY and the DEVELOPER entered into that certain Development Agreement with for Premier Plymouth ____, LLC and TW Plymouth, LLC . (TID No. 10) dated ________________, 2026, to develop lands located within the City of Plymouth, Sheboygan County, Wisconsin, as further described on Exhibit A, attached hereto and incorporated herein by reference, hereinafter referred to as the "Property". Recording Area Name and Return Address Attorney Crystal H. Fieber HOPP NEUMANN HUMKE LLP 2124 Kohler Memorial Drive, Suite 310 Sheboygan, WI 53081 B. The CITY and the DEVELOPER desire to record this Memorandum in order to provide public notice that the Development Agreement encumbers the Property and is binding in accordance with its terms. IN WITNESS WHEREOF, the CITY and the DEVELOPER have executed this Memorandum on the date as indicated above. CITY: CITY OF PLYMOUTH By: [For Exhibit Purposes Only] Donald O. Pohlman, Mayor By: [For Exhibit Purposes Only] Anna Voigt, City Clerk AUTHENTICATION: Signatures of Donald O. Pohlman and Anna Voigt, authenticated this day of _________________________, 2026. Crystal H. Fieber Title: Member State Bar of Wisconsin State Bar No. 1061351 City of Plymouth Development Agreement for Premier Plymouth, LLC and TW Plymouth, LLC Page 28 of 29 DEVELOPER: PREMIER PLYMOUTH ________, LLC. By: [For Exhibit Purposes Only] Name: , Member STATE OF WISCONSIN ) )ss. ________________ COUNTY ) Personally came before me this day of ____________, 20 26, ________________, Member of Premier Plymouth ___, LLC, to me known to be the person who executed the foregoing instrument and acknowledged the same. Print Name: Joe A. Goldberger Notary Public, Wisconsin My Commission is permanent. TW PLYMOUTH ________, LLC. By: [For Exhibit Purposes Only] Name: , Member STATE OF WISCONSIN ) )ss. ________________ COUNTY ) Personally came before me this day of ____________, 20 26, ________________, Member of Premier Plymouth ___, LLC, to me known to be the person who executed the foregoing instrument and acknowledged the same. Print Name: Joe A. Goldberger Notary Public, Wisconsin My Commission is permanent. This document drafted by: Attorney Crystal H. Fieber HOPP NEUMANN HUMKE LLP 2124 Kohler Memorial Drive, Suite 310 Sheboygan, WI 53081 T: 920-457-8400 F: 920-457-8411 C:16281\436625.docx City of Plymouth Development Agreement for Premier Plymouth, LLC and TW Plymouth, LLC Page 29 of 29