Waupun Utilities Commission

A G E N D A WAUPUN UTILITIES COMMISSION MEETING 817 S. Madison Street Monday, October 12, 2026 at 4:00 PM There is a regular commission meeting scheduled for Monday, October 12, 2026 at 4:00 p.m. at the Waupun Utilities Administrative Building, with an option to join virtually or by teleconference. Instructions to join the meeting are provided below: Join Zoom Meeting https://us02web.zoom.us/j/89819520743?pwd=amNEeGRJTzBNaVdhUHhpcUdDNGNwdz09 By Phone: 1 312 626 6799 Meeting ID: 898 1952 0743 Passcode: 061341 CALL TO ORDER ROLL CALL OF COMMISSIONERS PERSONS WISHING TO ADDRESS COMMISSION - State name, address, and subject of comments (2 Minutes) CONSIDERATION – ACTION 1. Approval of Minutes from September 14, 2026 2. Approval of September 2026 Accounts Payable 3. Finance Director Report and Approval of Monthly Financial Results 4. Review and Award of Construction Contract for Storage Building 5. Waupun Utilities Employee Wellness Program Policy – New Policy 6. 2026 Water Utility Budget Amendment DISCUSSION - REVIEW 7. Waupun Utilities Compensation for Standby Policy – Revisions 8. Cell Phone Reimbursement Policy 9. Utility Tech/Contracting Locates 10. Review of 2027 Preliminary Budget DEPARTMENT REPORTS 11. General Manager Report 12. Electric Operations Report 13. Treatment Facilities Report 14. Water and Sewer Operations Report 15. Energy Services Manager Report ADJOURNMENT Upon reasonable notice, efforts will be made to accommodate disabled individuals through appropriate aids and services. For additional information, contact the General Manager at 920-324-7920. Minutes of a Regular Meeting of the Waupun Utilities Commission Monday, September 14, 2026 Meeting called to order by President Heeringa at 4:00 p.m. Present: Commissioners Daane, Heeringa, Homan, Mielke, Siebers, and Thurmer Absent with notice: Commissioner Kunz Michael Miller (virtual) present as a visitor. Motion made by Thurmer, seconded by Daane, and unanimously carried to approve the minutes from the August 10, 2026 meeting. Motion by Siebers, seconded by Daane, and unanimously carried to approve the bills for the month of August 2026 as presented. On motion by Mielke, seconded by Homan, and unanimously carried, year-to-date financial reports through July 2026 were approved as presented by Finance Director Stanek. Electric operating income was $503,400. Water operating income was $334,000. Sewer operating income was $44,900. General Manager Brooks provided information regarding an opportunity for the Utility to participate in a WPPI member group filing pertaining to PGS1 rates. The PGS1 tariff change would change the rate paid for solar generation received. The current payback is at retail rates, and filing would allow the Utility to pay back at wholesale rates, helping to protect our ratepayers from the costs associated with additional solar generation. On motion by Siebers, seconded by Homan, and unanimously carried, the Commission approved the PGS1 tariff group filing with PSCW. General Manager Brooks provided an update regarding the substation transformer. Staff have found a suitable replacement transformer; however, they are waiting to proceed with acquisition until the insurance company has given approval. General Manager Brooks presented highlights from his monthly report, including budget preparation, attendance at the WPPI strategic planning session, upcoming meetings and conferences, and plans for Public Power Week. WPPI recently filed for ownership stake in the Oak Creek Combustion Turbine Project, seeking to acquire an 8.33% ownership interest. Electric Operations Superintendent Vande Kolk reported on outages and current projects, including pole replacements, development planning, the alleyway project, installation of new street lights, and GIS mapping updates. Detailed GIS maps will be printed and ready for use in the event of an emergency when electronic maps are not accessible. Treatment Facilities Superintendent Sytsma reported that the water and wastewater treatment facilities are operating well with consistent flows and no call-ins to report. Staff continue to participate in training and certification programs, and the new operator is being trained on Waupun Utilities Commission September 14, 2026 Meeting Minutes Page 2 Waupun Utilities’ processes. Staff are also addressing intermittent wastewater treatment facility alarms and continuing maintenance and improvement efforts. General Manager Brooks provided a brief overview of the Water and Sewer Operations Report, noting that staff are keeping up with annual maintenance on the water and sanitary sewer systems in addition to other ongoing projects. Motion by Siebers, seconded by Homan, and unanimously carried to adjourn the meeting at 4:55 p.m. The next regular commission meeting will be held on October 12, 2026, at 4:00 p.m. Jen Benson Office & Customer Service Supervisor WAUPUN UTILITIES Paid Invoice Report - COMMISSION Page: 1 Check issue dates: 9/1/2026 - 9/30/2026 Oct 05, 2026 01:58PM Vendor Invoice Invoice Invoice Check Check Check Number Number Description Date Amount Amount Number Issue Date AIR PRODUCTS AND CHEMICALS INC 840 436256981 CARBON DIOXIDE - ABNR (41320 LBS) 09/10/2026 5,581.81 5,581.81 1205 09/10/2026 Total AIR PRODUCTS AND CHEMICALS INC: 5,581.81 5,581.81 AIRGAS USA INC 855 5526897539 ACETYLENE/OXYGEN/NITROGEN-E 09/30/2026 69.62 69.62 51374 09/30/2026 5526897539 ACETYLENE/OXYGEN/NITROGEN-W 09/30/2026 69.62 69.62 51374 09/30/2026 5526897539 ACETYLENE/OXYGEN/NITROGEN-S 09/30/2026 69.61 69.61 51374 09/30/2026 Total AIRGAS USA INC: 208.85 208.85 ALLIANT ENERGY 900 183035.08312026 GAS UTILITY - WATER PLANT 09/10/2026 130.39 130.39 91020261 09/10/2026 3261389217.08312WWTF- PROCESS BLD, GREEN HOUSE AND PUMP BLD 09/10/2026 114.57 114.57 91020261 09/10/2026 4370000.08312026 GAS UTIL BILL @ N2721 FDL ST - ADMIN/DIGESTER BLD 09/10/2026 179.56 179.56 91020261 09/10/2026 590516.08312026 SPLIT DISTRIBUTION- MAIN BLD - 5% E 09/10/2026 3.01 3.01 91020261 09/10/2026 590516.08312026 SPLIT DISTRIBUTION- MAIN BLD - 4% W 09/10/2026 2.41 2.41 91020261 09/10/2026 590516.08312026 SPLIT DISTRIBUTION- MAIN BLD - 4% S 09/10/2026 2.41 2.41 91020261 09/10/2026 590516.08312026 SPLIT DISTRIBUTION- MAIN BLD - 27% W 09/10/2026 16.27 16.27 91020261 09/10/2026 590516.08312026 SPLIT DISTRIBUTION- MAIN BLD - 27% S 09/10/2026 16.27 16.27 91020261 09/10/2026 590516.08312026 SPLIT DISTRIBUTION- MAIN BLD - 27% E 09/10/2026 16.27 16.27 91020261 09/10/2026 590516.08312026 SPLIT DISTRIBUTION- MAIN BLD - 2% W 09/10/2026 1.21 1.21 91020261 09/10/2026 590516.08312026 SPLIT DISTRIBUTION- MAIN BLD - 2% S 09/10/2026 1.21 1.21 91020261 09/10/2026 590516.08312026 SPLIT DISTRIBUTION- MAIN BLD - 2% E 09/10/2026 1.21 1.21 91020261 09/10/2026 80105.08312026 GAS UTILITY FOR WELLHOUSE #5 09/10/2026 14.70 14.70 91020261 09/10/2026 931084.08312026 GAS UTIL @ N2721 FDL ST - FILTER & DEWATERING BLD 09/10/2026 29.30 29.30 91020261 09/10/2026 Total ALLIANT ENERGY: 528.79 528.79 AMAZON CAPITAL SERVICES 1015 1HTW-3V7G-CG97 HI-VIS SHIRTS FOR ELEC CREW 09/30/2026 52.24 52.24 1220 09/30/2026 1HTW-3V7G-CG97 BLUE SHOP TOWELS 09/30/2026 94.97 94.97 1220 09/30/2026 1N9F-HNLJ-3H9P THANK YOU CARDS 09/30/2026 5.46 5.46 1220 09/30/2026 1N9F-HNLJ-3H9P THANK YOU CARDS 09/30/2026 4.33 4.33 1220 09/30/2026 1N9F-HNLJ-3H9P THANK YOU CARDS 09/30/2026 4.20 4.20 1220 09/30/2026 1YF6-K6R4-CPN1 DONATION ITEM - WAUPUN HOCKEY 09/30/2026 34.19 34.19 1220 09/30/2026 Total AMAZON CAPITAL SERVICES: 195.39 195.39 AT&T MOBILITY 1560287362417474X082CELLPHONE MONTHLY EXPENSES-S 09/10/2026 80.52 80.52 91020262 09/10/2026 287362417474X082CELLPHONE MONTHLY EXPENSES-E 09/10/2026 130.58 130.58 91020262 09/10/2026 287362417474X082CELLPHONE MONTHLY EXPENSES-W 09/10/2026 81.01 81.01 91020262 09/10/2026 Total AT&T MOBILITY: 292.11 292.11 B & M TECHNICAL SERVICES INC. 2012 14236 WTF - RESERVOIR LEVEL PRESSURE TRANSDUCER 09/30/2026 1,606.50 1,606.50 51375 09/30/2026 Total B & M TECHNICAL SERVICES INC.: 1,606.50 1,606.50 BENTZ AUTOMOTIVE INC 2800 38019 #146 OIL CHANGE & TIRES 09/30/2026 501.95 501.95 1221 09/30/2026 38019 #146 OIL CHANGE & TIRES 09/30/2026 501.94 501.94 1221 09/30/2026 38065 #156 OIL CHANGE 09/30/2026 281.14 281.14 1221 09/30/2026 WAUPUN UTILITIES Paid Invoice Report - COMMISSION Page: 2 Check issue dates: 9/1/2026 - 9/30/2026 Oct 05, 2026 01:58PM Vendor Invoice Invoice Invoice Check Check Check Number Number Description Date Amount Amount Number Issue Date Total BENTZ AUTOMOTIVE INC: 1,285.03 1,285.03 BISHOP, ROHN 29402026 WPPI ANNUA GOVERNING BODY SCHOLARSHIP FOR ATTENDANCE O 09/30/2026 378.00 378.00 51376 09/30/2026 Total BISHOP, ROHN: 378.00 378.00 BOARDMAN & CLARK LLP 3200 322538 PROFESSIONAL SERVICES-POLE AGREEMENTS 09/30/2026 3,840.50 3,840.50 1222 09/30/2026 323600 PROFESSIONAL SERVICES - POLE AGREEMENTS 09/30/2026 1,859.00 1,859.00 1222 09/30/2026 Total BOARDMAN & CLARK LLP: 5,699.50 5,699.50 BORDER STATES ELECTRIC SUPPLY 3300 933106875 ARRESTOR OH ALL-APPLICATIONS 10KV HD (40) 09/30/2026 2,596.00 2,596.00 1223 09/30/2026 Total BORDER STATES ELECTRIC SUPPLY: 2,596.00 2,596.00 BROOKS SHOES & REPAIR 3550 58717 SAFETY BOOTS FOR BEN SMITH 09/10/2026 175.00 175.00 1206 09/10/2026 58882 SAFETY BOOTS - RYAN HOFFMAN 09/30/2026 87.50 87.50 1224 09/30/2026 58882 SAFETY BOOTS - RYAN HOFFMAN 09/30/2026 87.50 87.50 1224 09/30/2026 Total BROOKS SHOES & REPAIR: 350.00 350.00 C. VERHAGE PHOTO LLC 5200 SS-00064-001 EMPLOYEE BADGES - BRANDNER 09/30/2026 60.00 60.00 51377 09/30/2026 SS-00064-001 EMPLOYEE BADGES - WESTFIELD 09/30/2026 30.00 30.00 51377 09/30/2026 SS-00064-001 EMPLOYEE BADGES - WESTFIELD 09/30/2026 30.00 30.00 51377 09/30/2026 Total C. VERHAGE PHOTO LLC: 120.00 120.00 CAPELLE BROS. & DIEDRICH INC. 5350 WWTP CANOPYREPAIR DAMAGED CANOPY - WWTP (OFFSET INSURE R 09/30/2026 44,625.00 44,625.00 51378 09/30/2026 Total CAPELLE BROS. & DIEDRICH INC.: 44,625.00 44,625.00 CAPORALE, RITA 5515 17058431-020 REF OVERPAYMT FRM: 103 S HARRIS AVE APT A 09/30/2026 137.43 137.43 1225 09/30/2026 Total CAPORALE, RITA: 137.43 137.43 CAREW CONCRETE & SUPPLY CO 5600 1345407 AG- 3/4" CRUSHER (QTY 68T) 09/10/2026 546.16 546.16 1207 09/10/2026 Total CAREW CONCRETE & SUPPLY CO: 546.16 546.16 COLUMN SOFTWARE PBC 6115 A1CF33FA-0030 MNTHLY MEETING MINS-E 09/30/2026 43.66 43.66 1227 09/30/2026 A1CF33FA-0030 MNTHLY MEETING MINS-W 09/30/2026 34.71 34.71 1227 09/30/2026 A1CF33FA-0030 MNTHLY MEETING MINS-S 09/30/2026 33.59 33.59 1227 09/30/2026 Total COLUMN SOFTWARE PBC: 111.96 111.96 CORE & MAIN LP 6310 Z333921 INFLUENT VALVE REPAIR - FILTER #2, CELL #1 - WTF 09/30/2026 725.00 725.00 1228 09/30/2026 WAUPUN UTILITIES Paid Invoice Report - COMMISSION Page: 3 Check issue dates: 9/1/2026 - 9/30/2026 Oct 05, 2026 01:58PM Vendor Invoice Invoice Invoice Check Check Check Number Number Description Date Amount Amount Number Issue Date Z635291 1" IPEARL WATER METER (3) 09/10/2026 504.00 504.00 1209 09/10/2026 Z755445 DROP IN METER GASKETS (48) 09/30/2026 105.51 105.51 1228 09/30/2026 Total CORE & MAIN LP: 1,334.51 1,334.51 CT LABORATORIES 6610 207287 WATER PLANT TESTING 09/30/2026 1,460.00 1,460.00 1229 09/30/2026 Total CT LABORATORIES: 1,460.00 1,460.00 DAANE, NATE 7000 3RD QTR 2026 COMMISSION MEETINGS-E 09/10/2026 38.00 38.00 51359 09/10/2026 3RD QTR 2026 COMMISSION MEETINGS-W 09/10/2026 31.00 31.00 51359 09/10/2026 3RD QTR 2026 COMMISSION MEETINGS-S 09/10/2026 31.00 31.00 51359 09/10/2026 Total DAANE, NATE: 100.00 100.00 DEVRIES WELDING LLC 7100 03173 BALLARDS: PROTECTION OF EQUIPMENT (12) 09/10/2026 1,087.50 1,087.50 51360 09/10/2026 03173 BALLARDS: PROTECTION OF EQUIPMENT (12) 09/10/2026 1,087.50 1,087.50 51360 09/10/2026 Total DEVRIES WELDING LLC: 2,175.00 2,175.00 DIGGERS HOTLINE INC. 7300 360831801 MONTHLY LOCATE TICKET CHRGS 09/30/2026 195.70 195.70 51379 09/30/2026 Total DIGGERS HOTLINE INC.: 195.70 195.70 DISCH, DOUG 7430 2026 EV REBATE EV REBATE 09/30/2026 250.00 250.00 51380 09/30/2026 Total DISCH, DOUG: 250.00 250.00 DULTMEIER SALES LLC 7770 4397739 UNIT 103 HOSE 09/30/2026 59.01 59.01 51381 09/30/2026 4397739 UNIT 103 HOSE 09/30/2026 59.01 59.01 51381 09/30/2026 4397739 UNIT 103 HOSE 09/30/2026 59.00 59.00 51381 09/30/2026 Total DULTMEIER SALES LLC: 177.02 177.02 EDMUNDS, CAROL 7910 20083102-022 REF OVERPAYMT FRM:22 PLUIM DR APT 23 09/30/2026 33.23 33.23 1230 09/30/2026 Total EDMUNDS, CAROL: 33.23 33.23 ENVISION GREATER FOND DU LAC 85202026 CERTIFICATE2026 GIFT CERTIFICATES (10) $10, (10) $20 09/30/2026 300.00 300.00 51382 09/30/2026 GIFT CERTIFICATEFUNDRAISER DONATION CERTIFICATES 09/30/2026 100.00 100.00 51382 09/30/2026 Total ENVISION GREATER FOND DU LAC: 400.00 400.00 EWALD CHEVROLET TRUCK LLC 8959DEAL #51534/26CFUTILITY BODY TRUCK UNIT #171 09/10/2026 70,363.50 70,363.50 1210 09/10/2026 DEAL #51535/26CFUTILITY BODY TRUCK UNIT #172 09/10/2026 70,363.50 70,363.50 1210 09/10/2026 Total EWALD CHEVROLET TRUCK LLC: 140,727.00 140,727.00 WAUPUN UTILITIES Paid Invoice Report - COMMISSION Page: 4 Check issue dates: 9/1/2026 - 9/30/2026 Oct 05, 2026 01:58PM Vendor Invoice Invoice Invoice Check Check Check Number Number Description Date Amount Amount Number Issue Date MARTENS ACE HARDWARE 9200 252954 BLUE SPRAY PAINT 09/30/2026 119.90 119.90 1245 09/30/2026 253011 FASTENERS FOR TRUCK #25 09/30/2026 1.88 1.88 1245 09/30/2026 253207 ELECTRIC VEHICLE TOOLS #171 & #172 09/30/2026 30.98 30.98 1245 09/30/2026 253284 PVC UNIT 171 & 172 09/30/2026 233.70 233.70 1245 09/30/2026 253284 DISTILLED WATER FOR SUBSTATIONS 09/30/2026 5.58 5.58 1245 09/30/2026 253351 FASTENERS FOR 171 & 172 09/30/2026 33.40 33.40 1245 09/30/2026 253378 NEW BOLTS FOR PED - ALLEY PROJECT 09/30/2026 4.94 4.94 1245 09/30/2026 253379 CABLES & STRAPS UNIT #6 09/30/2026 10.99 10.99 1245 09/30/2026 253379 CABLES & STRAPS UNIT #6 09/30/2026 10.99 10.99 1245 09/30/2026 253411 WTP - SUPPLIES FOR A NEW SENSOR IN RESERVOIR 09/30/2026 14.37 14.37 1245 09/30/2026 253449 RED & BLUE SPRAYPAINT 09/30/2026 71.94 71.94 1245 09/30/2026 Total MARTENS ACE HARDWARE: 538.67 538.67 FORSTER ELECTRICAL ENGINEERING 9885 28041 NEW BUSINESS PARK SUB - ENGINEERING 09/30/2026 20,263.75 20,263.75 1231 09/30/2026 28042W08-26A - TRANSFORMER REWIND CAPABILITIES ANALY09/30/2026 2,635.00 2,635.00 1231 09/30/2026 Total FORSTER ELECTRICAL ENGINEERING: 22,898.75 22,898.75 FOX COMPUTER & NETWORKING INC 9920 340358 #150 SHIPPING REMOTE REPAIRS 09/30/2026 117.45 117.45 1232 09/30/2026 Total FOX COMPUTER & NETWORKING INC: 117.45 117.45 GFL ENVIRONMENTAL 11300 U90000340233 DUMPSTER - OFFICE BLDG-E 40% 09/30/2026 355.84 355.84 1233 09/30/2026 U90000340233 DUMPSTER - OFFICE BLDG-W 30% 09/30/2026 266.88 266.88 1233 09/30/2026 U90000340233 DUMPSTER - OFFICE BLDG-S 30% 09/30/2026 266.89 266.89 1233 09/30/2026 U90000340471 DUMPSTER - WWTP 09/30/2026 4,315.19 4,315.19 1233 09/30/2026 Total GFL ENVIRONMENTAL: 5,204.80 5,204.80 GORDON FLESCH COMPANY INC 11325 IN15757668 MTHLY CLICK COUNTS -E (39%) 09/30/2026 25.52 25.52 1234 09/30/2026 IN15757668 MTHLY CLICK COUNTS -W (31%) 09/30/2026 20.29 20.29 1234 09/30/2026 IN15757668 MTHLY CLICK COUNTS -S (30%) 09/30/2026 19.63 19.63 1234 09/30/2026 Total GORDON FLESCH COMPANY INC: 65.44 65.44 GRAINGER 11400 9057847429 FILTRATE MIX PUMP -WWTP 09/10/2026 310.55 310.55 1211 09/10/2026 9081864796WWTP - 2 GAL EXPANSION TANK CENTRIFUGE #2 REPAI09/30/2026 49.86 49.86 1235 09/30/2026 9087259645ABNR - BRACKET CLAMP ANHYDROUS SIGHT GLASS PA09/30/2026 232.35 232.35 1235 09/30/2026 Total GRAINGER: 592.76 592.76 GREEN IGNITE INC 11592 INV-010281 LED FIXTURE OPEN BOTTOM REPLACEMENTS - 45W (2309/10/2026 3,335.00 3,335.00 51361 09/10/2026 Total GREEN IGNITE INC: 3,335.00 3,335.00 GUELIG WASTE REMOVAL 11690 2653 RENTAL OF 20YD DUMPSTER - ELEC DEPT 09/10/2026 1,065.00 1,065.00 51362 09/10/2026 WAUPUN UTILITIES Paid Invoice Report - COMMISSION Page: 5 Check issue dates: 9/1/2026 - 9/30/2026 Oct 05, 2026 01:58PM Vendor Invoice Invoice Invoice Check Check Check Number Number Description Date Amount Amount Number Issue Date Total GUELIG WASTE REMOVAL: 1,065.00 1,065.00 HARN R/O SYSTEMS INC. 12140 SINV-000265 WATER PLANT REVERSE OSMOSIS 1 & 2 PREFILTERS (109/30/2026 1,657.50 1,657.50 1236 09/30/2026 Total HARN R/O SYSTEMS INC.: 1,657.50 1,657.50 HEERINGA, JOE 12330 3RD QTR 2026 COMMISSIONERS QTRLY SALARY-E 09/10/2026 52.24 52.24 1212 09/10/2026 3RD QTR 2026 COMMISSIONERS QTRLY SALARY-W 09/10/2026 42.63 42.63 1212 09/10/2026 3RD QTR 2026 COMMISSIONERS QTRLY SALARY-S 09/10/2026 42.63 42.63 1212 09/10/2026 Total HEERINGA, JOE: 137.50 137.50 HOMAN, JEFF 12830 3RD QTR 2026 QTRLY COMMISSION SALARY-E 09/10/2026 38.00 38.00 1213 09/10/2026 3RD QTR 2026 QTRLY COMMISSION SALARY-S 09/10/2026 31.00 31.00 1213 09/10/2026 3RD QTR 2026 QTRLY COMMISSION SALARY-W 09/10/2026 31.00 31.00 1213 09/10/2026 Total HOMAN, JEFF: 100.00 100.00 HYDROCORP LLC 13985 CI-15540 CROSS CNNCTN CONTROL PROG & INSP (NON-RES) 09/30/2026 1,304.00 1,304.00 1237 09/30/2026 CI-15543CROSS CNNCTN CONTROL PROG & INSP (RESIDENTIAL)09/30/2026 950.00 950.00 1237 09/30/2026 Total HYDROCORP LLC: 2,254.00 2,254.00 ICS MEDICAL ANSWERING SERVICE LLC 14120 252200101101 ANSWERING SERVICE - E 09/30/2026 112.28 112.28 1238 09/30/2026 252200101101 ANSWERING SERVICE - W 09/30/2026 89.25 89.25 1238 09/30/2026 252200101101 ANSWERING SERVICE - S 09/30/2026 86.36 86.36 1238 09/30/2026 252300101101 ANSWERING SERVICE - E 09/30/2026 124.09 124.09 1238 09/30/2026 252300101101 ANSWERING SERVICE - W 09/30/2026 98.64 98.64 1238 09/30/2026 252300101101 ANSWERING SERVICE - S 09/30/2026 95.46 95.46 1238 09/30/2026 Total ICS MEDICAL ANSWERING SERVICE LLC: 606.08 606.08 INFOSEND INC 14490 317765 BILL PRINT & POSTAGE-E (39%) 09/30/2026 1,168.81 1,168.81 1239 09/30/2026 317765 BILL PRINT & POSTAGE-S (30%) 09/30/2026 899.08 899.08 1239 09/30/2026 317765 BILL PRINT & POSTAGE-W (31%) 09/30/2026 929.06 929.06 1239 09/30/2026 Total INFOSEND INC: 2,996.95 2,996.95 INSIGHT FS 14520 220000130 HERBICIDE SPRAY FOR MAIN BLD - E 40% 09/30/2026 23.57 23.57 1240 09/30/2026 220000130 HERBICIDE SPRAY FOR MAIN BLD - W 30% 09/30/2026 17.68 17.68 1240 09/30/2026 220000130 HERBICIDE SPRAY FOR MAIN BLD - S 30% 09/30/2026 17.68 17.68 1240 09/30/2026 Total INSIGHT FS: 58.93 58.93 STUART IRBY CO LLC 14890 S014528789.002 TRIPLEX SPREADER (40) 09/30/2026 2,838.00 2,838.00 1252 09/30/2026 S014689447.001 WEDGE CLAMPS (75) 09/30/2026 247.50 247.50 1252 09/30/2026 s014710958.001 CURVED WASHER (200) 09/30/2026 390.00 390.00 1252 09/30/2026 WAUPUN UTILITIES Paid Invoice Report - COMMISSION Page: 6 Check issue dates: 9/1/2026 - 9/30/2026 Oct 05, 2026 01:58PM Vendor Invoice Invoice Invoice Check Check Check Number Number Description Date Amount Amount Number Issue Date Total STUART IRBY CO LLC: 3,475.50 3,475.50 IPSEN, JEANNE 14895 20086933-033 REF OVERPAYMT FRM: 120 GATEWAY DR 09/30/2026 18.27 18.27 1241 09/30/2026 Total IPSEN, JEANNE: 18.27 18.27 ITU ABSORB TECH INC. 14950 8792258 SHOP TOWELS MTHLY RENTAL FEE-E 09/30/2026 14.48 14.48 1242 09/30/2026 8792258 SHOP TOWELS MTHLY RENTAL FEE-W 09/30/2026 14.48 14.48 1242 09/30/2026 8792258 SHOP TOWELS MTHLY RENTAL FEE-S 09/30/2026 14.47 14.47 1242 09/30/2026 8792259 SHOP TOWELS FOR WWTP 09/30/2026 25.61 25.61 1242 09/30/2026 Total ITU ABSORB TECH INC.: 69.04 69.04 J & H CONTROLS INC 16000 10000028540 BUILDING PREVENTATIVE MAINT. - E 09/30/2026 209.20 209.20 1243 09/30/2026 10000028540 BUILDING PREVENTATIVE MAINT. - W 09/30/2026 156.90 156.90 1243 09/30/2026 10000028540 BUILDING PREVENTATIVE MAINT. - S 09/30/2026 156.90 156.90 1243 09/30/2026 Total J & H CONTROLS INC: 523.00 523.00 J HARLEN COMPANY INC 16150 1836582 RAIN JACKET & RAIN BIB FOR TYLER BRANDNER 09/30/2026 245.19 245.19 1244 09/30/2026 1836582 BOOTS - OWEN 09/30/2026 192.76 192.76 1244 09/30/2026 1836582 ELECTRICAL TOOLS 09/30/2026 55.58 55.58 1244 09/30/2026 1836714 SAFETY HARNESS (2) 09/30/2026 457.78 457.78 1244 09/30/2026 1836989 SAFETY HARNESS (2) 09/30/2026 457.78 457.78 1244 09/30/2026 Total J HARLEN COMPANY INC: 1,409.09 1,409.09 JUD-SONS, LLC 16740SHARED SAVINGS SHARED SAVINGS LOAN PAYMENT 2026 09/14/2026 8,512.00 8,512.00 51369 09/14/2026 Total JUD-SONS, LLC: 8,512.00 8,512.00 M. W. TIGHE ROOFING INC 19100 17486 BLD 15 - ROOF REPLACEMENT - WWTF 09/30/2026 46,378.00 46,378.00 51383 09/30/2026 17498 ROOF REPAIR DURING TEMP WTR INSTALL - 316 MAIN 09/30/2026 1,185.00 1,185.00 51383 09/30/2026 Total M. W. TIGHE ROOFING INC: 47,563.00 47,563.00 MACQUEEN EQUIPMENT LLC 19150 INV19889 UNIT #23 DEBRIS TUBE & HOSE END WELDMENTS 09/10/2026 1,021.91 1,021.91 1214 09/10/2026 INV19889 UNIT #23 DEBRIS TUBE & HOSE END WELDMENTS 09/10/2026 1,021.91 1,021.91 1214 09/10/2026 INV19889 UNIT #23 DEBRIS TUBE & HOSE END WELDMENTS 09/10/2026 1,021.90 1,021.90 1214 09/10/2026 Total MACQUEEN EQUIPMENT LLC: 3,065.72 3,065.72 MARTELLE WATER TREATMENT INC. 20250 31913 CHLORINE, SULFUR DIOXIDE, CAUSTIC SODA 50%, HYP09/30/2026 3,475.45 3,475.45 51384 09/30/2026 32465CHLORINE & HYDROFLUOSILCIC ACID BULK (FLUROIDE 09/30/2026 3,671.34 3,671.34 51384 09/30/2026 32466 SODIUM HYPOCHLORITE (BLEACH) - ABNR 09/30/2026 291.50 291.50 51384 09/30/2026 Total MARTELLE WATER TREATMENT INC.: 7,438.29 7,438.29 WAUPUN UTILITIES Paid Invoice Report - COMMISSION Page: 7 Check issue dates: 9/1/2026 - 9/30/2026 Oct 05, 2026 01:58PM Vendor Invoice Invoice Invoice Check Check Check Number Number Description Date Amount Amount Number Issue Date MERGING COMMUNICATIONS LLC 23150 26-286 PHONE SYSTEM SUPPORT-E 09/30/2026 26.32 26.32 1246 09/30/2026 26-286 PHONE SYSTEM SUPPORT-W 09/30/2026 20.93 20.93 1246 09/30/2026 26-286 PHONE SYSTEM SUPPORT-S 09/30/2026 20.25 20.25 1246 09/30/2026 Total MERGING COMMUNICATIONS LLC: 67.50 67.50 MIDNIGHT RUN REPAIR LLC 24250 4524 UNIT #155 OIL CHANGE 09/10/2026 66.30 66.30 1215 09/10/2026 Total MIDNIGHT RUN REPAIR LLC: 66.30 66.30 MILLENNIUM 24750 26-163192-1 1" PETROFLEX CONDUIT (5,000) 09/30/2026 3,150.00 3,150.00 1247 09/30/2026 26-163192-1 SHIPPING ON 5,000' OF 1" PETRO 09/30/2026 737.50 737.50 1247 09/30/2026 Total MILLENNIUM: 3,887.50 3,887.50 SECURIAN FINANCIAL GROUP INC 2520002832L-1027 SepteBASIC GROUP LIFE INS PREMIUM 09/30/2026 308.28 308.28 51388 09/30/2026 02832L-1027 SepteEMPLOYER CONTRIBUTION 20%-E 09/30/2026 17.06 17.06 51388 09/30/2026 02832L-1027 SepteEMPLOYER CONTRIBUTION 20%-W 09/30/2026 13.56 13.56 51388 09/30/2026 02832L-1027 SepteEMPLOYER CONTRIBUTION 20%-S 09/30/2026 13.12 13.12 51388 09/30/2026 Total SECURIAN FINANCIAL GROUP INC: 352.02 352.02 MSA PROFESSIONAL SERVICES INC 28200 33160 ALLEYWAY EASEMENT 09/30/2026 825.33 825.33 1248 09/30/2026 33160 ALLEYWAY EASEMENT 09/30/2026 825.33 825.33 1248 09/30/2026 Total MSA PROFESSIONAL SERVICES INC: 1,650.66 1,650.66 NATIONAL FIRE SAFETY COUNCIL 31620 2026 NFSC SPONS 60 STUDENT SPONSORSHIP 09/30/2026 210.00 210.00 51385 09/30/2026 Total NATIONAL FIRE SAFETY COUNCIL: 210.00 210.00 NCL OF WISCONSIN INC 33000 539918 LAB SUPPLIES- WWTP 09/10/2026 2,606.53 2,606.53 51363 09/10/2026 Total NCL OF WISCONSIN INC: 2,606.53 2,606.53 ODP BUSINESS SOLUTIONS LLC 38877 478768048.001 BATH TISSUE 09/10/2026 20.67 20.67 1216 09/10/2026 478768048.001 BATH TISSUE 09/10/2026 16.43 16.43 1216 09/10/2026 478768048.001 BATH TISSUE 09/10/2026 15.89 15.89 1216 09/10/2026 Total ODP BUSINESS SOLUTIONS LLC: 52.99 52.99 ONLINE INFORMATION SERVICES 38940 1411307 ONLINE UTILITY EXCHANGE-E 09/10/2026 10.69 10.69 91020263 09/10/2026 1411307 ONLINE UTILITY EXCHANGE-W 09/10/2026 8.49 8.49 91020263 09/10/2026 1411307 ONLINE UTILITY EXCHANGE-S 09/10/2026 8.22 8.22 91020263 09/10/2026 Total ONLINE INFORMATION SERVICES: 27.40 27.40 WAUPUN UTILITIES Paid Invoice Report - COMMISSION Page: 8 Check issue dates: 9/1/2026 - 9/30/2026 Oct 05, 2026 01:58PM Vendor Invoice Invoice Invoice Check Check Check Number Number Description Date Amount Amount Number Issue Date PAYMENT SERVICE NETWORK 40285 329326 RT17076-CREDIT CARD FEES-E 65% 09/10/2026 617.63 617.63 91020264 09/10/2026 329326 RT17076-CREDIT CARD FEES-W 18% 09/10/2026 171.04 171.04 91020264 09/10/2026 329326 RT17076-CREDIT CARD FEES-S 17% 09/10/2026 161.53 161.53 91020264 09/10/2026 329935 RT28446-CREDIT CARD FEES-E 38% 09/10/2026 2.09 2.09 91020264 09/10/2026 329935 RT28446-CREDIT CARD FEES-W 25% 09/10/2026 1.38 1.38 91020264 09/10/2026 329935 RT28446-CREDIT CARD FEES-S 37% 09/10/2026 2.03 2.03 91020264 09/10/2026 Total PAYMENT SERVICE NETWORK: 955.70 955.70 PIGGLY WIGGLY 41200 1192 CONFERENCE ROOM SUPPPLY - MEG & WW GROUP ME09/30/2026 24.98 24.98 51386 09/30/2026 1192CONFERENCE ROOM SUPPPLY - MEG & WW GROUP ME09/30/2026 24.98 24.98 51386 09/30/2026 CREDIT 9.2026 CREDIT 09/30/2026 1.00 1.00 51386 09/30/2026 CREDIT 9.2026 CREDIT 09/30/2026 1.00 1.00 51386 09/30/2026 CREDIT 9.2026 CREDIT 09/30/2026 1.00 1.00 51386 09/30/2026 Total PIGGLY WIGGLY: 52.96 52.96 POLYDYNE INC. 42000 2065740 CLARIFLOC CE-1855 09/30/2026 15,180.00 15,180.00 1249 09/30/2026 Total POLYDYNE INC.: 15,180.00 15,180.00 RADIO PLUS INC. 45175 3186-00004-0000 2026 SPORTS ADS CONTRACT 09/30/2026 4,345.00 4,345.00 51387 09/30/2026 Total RADIO PLUS INC.: 4,345.00 4,345.00 RESCO 46400 3126482 1 PHASE PRI URD J-BOX (3) 09/10/2026 3,660.00 3,660.00 1217 09/10/2026 3126813 TOOLS FOR NEW TRUCKS 171 & 172 09/10/2026 1,150.78 1,150.78 1217 09/10/2026 3126814 TOOLS FOR NEW TRUCKS 171 & 172 09/10/2026 1,630.90 1,630.90 1217 09/10/2026 3128781 ELECTRICAL TAPE (50) 09/30/2026 329.50 329.50 1250 09/30/2026 Total RESCO: 6,771.18 6,771.18 RUEKERT-MIELKE 49300 165537 ABNR SCADA SERVICE WORK 7/11/26-8/7/26 09/30/2026 4,661.97 4,661.97 1251 09/30/2026 Total RUEKERT-MIELKE: 4,661.97 4,661.97 SEERA 51535WAUPUN/AUGUST "WAUPUN" FOCUS PROGRAM FEE 09/10/2026 2,920.64 2,920.64 1218 09/10/2026 Total SEERA: 2,920.64 2,920.64 SENIOR EXPO COUNCIL INC 51550 200789 BOOTH FEE FOR 2026 SENIOR EXPO 09/30/2026 215.00 215.00 51389 09/30/2026 Total SENIOR EXPO COUNCIL INC: 215.00 215.00 STERICYCLE INC 51860 1000348863 DOCUMENT SHREDDING-E 09/10/2026 33.91 33.91 51364 09/10/2026 1000348863 DOCUMENT SHREDDING-W 09/10/2026 26.95 26.95 51364 09/10/2026 1000348863 DOCUMENT SHREDDING-S 09/10/2026 26.09 26.09 51364 09/10/2026 WAUPUN UTILITIES Paid Invoice Report - COMMISSION Page: 9 Check issue dates: 9/1/2026 - 9/30/2026 Oct 05, 2026 01:58PM Vendor Invoice Invoice Invoice Check Check Check Number Number Description Date Amount Amount Number Issue Date Total STERICYCLE INC: 86.95 86.95 CHARTER COMMUNICATIONS 52500 171156801090726 INTERNET SERVICES-E 09/30/2026 112.44 112.44 1226 09/30/2026 171156801090726 INTERNET SERVICES-S 09/30/2026 86.49 86.49 1226 09/30/2026 171156801090726 INTERNET SERVICES-W 09/30/2026 89.37 89.37 1226 09/30/2026 171156801090726 MONTHLY SERVICE EXP -E 09/30/2026 107.49 107.49 1226 09/30/2026 171156801090726 MONTHLY SERVICE EXP-S 09/30/2026 82.68 82.68 1226 09/30/2026 171156801090726 MONTHLY SERVICE EXP-W 09/30/2026 85.44 85.44 1226 09/30/2026 171156801090726 WASTEWATER VOICE SERV 09/30/2026 94.60 94.60 1226 09/30/2026 171156801090726 WATER PLANT VOICE SERV 09/30/2026 94.60 94.60 1226 09/30/2026 Total CHARTER COMMUNICATIONS: 753.11 753.11 SPEE-DEE 52600 1536534 SERVICE CHRG FOR WATER SAMPLES 09/30/2026 70.09 70.09 51390 09/30/2026 1548181 SERVICE CHRG FOR WATER SAMPLES 09/30/2026 70.77 70.77 51390 09/30/2026 Total SPEE-DEE: 140.86 140.86 SWD LABS 54900 10172 COLIFORM BACTERIA ANALYSIS - TEMP WTR SERV 09/30/2026 35.00 35.00 51391 09/30/2026 10175 COLIFORM BACTERIA ANALYSIS - TEMP WTR SERV 09/30/2026 35.00 35.00 51391 09/30/2026 10198 COLIFORM BACTERIA ANALYSIS - TOWER #2 09/30/2026 35.00 35.00 51391 09/30/2026 Total SWD LABS: 105.00 105.00 TERMINATOR PEST CONTROL 55950 271731 PEST CONTROL MAINT TO MAIN BLDG-E 09/30/2026 66.00 66.00 51392 09/30/2026 271731 PEST CONTROL MAINT TO MAIN BLDG-W 09/30/2026 49.50 49.50 51392 09/30/2026 271731 PEST CONTROL MAINT TO MAIN BLDG-S 09/30/2026 49.50 49.50 51392 09/30/2026 Total TERMINATOR PEST CONTROL: 165.00 165.00 THURMER, MIKE 56900 3RD QTR 2026 QTRLY COMMISSION SALARY-E 09/10/2026 38.00 38.00 51365 09/10/2026 3RD QTR 2026 QTRLY COMMISSION SALARY-W 09/10/2026 31.00 31.00 51365 09/10/2026 3RD QTR 2026 QTRLY COMMISSION SALARY-S 09/10/2026 31.00 31.00 51365 09/10/2026 Total THURMER, MIKE: 100.00 100.00 TIMECLOCK PLUS 57000 INV00501492 CLOCKABLE EMPLOYEE COUNT OVER BY ONE 09/30/2026 23.87 23.87 1253 09/30/2026 INV00501492 CLOCKABLE EMPLOYEE COUNT OVER BY ONE 09/30/2026 30.03 30.03 1253 09/30/2026 INV00501492 CLOCKABLE EMPLOYEE COUNT OVER BY ONE 09/30/2026 23.10 23.10 1253 09/30/2026 Total TIMECLOCK PLUS: 77.00 77.00 TRUCLEANERS LLC 58700 AUGUST 2026 MONTHLY CLEANING SERVICE - E 09/10/2026 409.50 409.50 1219 09/10/2026 AUGUST 2026 MONTHLY CLEANING SERVICE - S 09/10/2026 315.00 315.00 1219 09/10/2026 AUGUST 2026 MONTHLY CLEANING SERVICE - W 09/10/2026 325.50 325.50 1219 09/10/2026 Total TRUCLEANERS LLC: 1,050.00 1,050.00 WAUPUN UTILITIES Paid Invoice Report - COMMISSION Page: 10 Check issue dates: 9/1/2026 - 9/30/2026 Oct 05, 2026 01:58PM Vendor Invoice Invoice Invoice Check Check Check Number Number Description Date Amount Amount Number Issue Date VAN BUREN, JEROME and/or SANDRA 60800AUGUST 2026 SOLSOLAR CREDIT - 8/26 09/10/2026 471.00 471.00 51366 09/10/2026 Total VAN BUREN, JEROME and/or SANDRA: 471.00 471.00 VANDE ZANDE & KAUFMAN LLP 61200 AUGUST 2026 EASEMENT CONSULTATION, RFP, AGREEMENT REVIEW 09/30/2026 1,058.85 1,058.85 1254 09/30/2026 AUGUST 2026 EASEMENT CONSULTATION, RFP, AGREEMENT REVIEW 09/30/2026 841.65 841.65 1254 09/30/2026 AUGUST 2026 EASEMENT CONSULTATION, RFP, AGREEMENT REVIEW 09/30/2026 814.50 814.50 1254 09/30/2026 Total VANDE ZANDE & KAUFMAN LLP: 2,715.00 2,715.00 WAUPUN, CITY OF 74400 1794 2025 SINGLE AUDIT 09/30/2026 6,203.40 6,203.40 1255 09/30/2026 1796 CONTINUING DISCLOSURE FEE 09/10/2026 607.00 607.00 1208 09/10/2026 1799 EMPLOYEE CLINIC-E (38%) 09/30/2026 792.41 792.41 1255 09/30/2026 1799 EMPLOYEE CLINIC-W (25%) 09/30/2026 521.32 521.32 1255 09/30/2026 1799 EMPLOYEE CLINIC-S (37%) 09/30/2026 771.56 771.56 1255 09/30/2026 1802 2026 EMPLOYEE APPRECIATION 09/30/2026 169.28 169.28 1255 09/30/2026 1802 2026 EMPLOYEE APPRECIATION 09/30/2026 134.56 134.56 1255 09/30/2026 1802 2026 EMPLOYEE APPRECIATION 09/30/2026 130.22 130.22 1255 09/30/2026 1803 MAIN/MADISON ALLEY CONSTRUCTION - WATER 09/30/2026 284,126.56 284,126.56 1255 09/30/2026 1803 MAIN/MADISON ALLEY CONSTRUCTION - SEWER 09/30/2026 71,815.73 71,815.73 1255 09/30/2026 PILOT SEPTEMBE2026 PILOT - WATER 09/10/2026 26,433.00 26,433.00 1208 09/10/2026 PILOT SEPTEMBE2026 PILOT - ELECTRIC 09/10/2026 21,471.00 21,471.00 1208 09/10/2026 STORMWATER AUSTORMWATER RECEIPTS 09/10/2026 51,312.83 51,312.83 1208 09/10/2026 TRASH AUGUST 20TRASH/RECYCLING COLLECTION 09/10/2026 50,251.65 50,251.65 1208 09/10/2026 Total WAUPUN, CITY OF: 514,740.52 514,740.52 WEX BANK 79930 114837508 FUEL VEHICLE EXPENSE - E 09/30/2026 1,813.72 1,813.72 93020261 09/30/2026 114837508 FUEL VEHICLE EXPENSE - W 09/30/2026 893.41 893.41 93020261 09/30/2026 114837508 FUEL VEHICLE EXPENSE - S 09/30/2026 2,028.06 2,028.06 93020261 09/30/2026 Total WEX BANK: 4,735.19 4,735.19 WISCONSIN CORRECTIONAL CENTER 84300 410-0000011669 INMATE LABOR 6/14/26-6/27/26 09/10/2026 150.00 150.00 51367 09/10/2026 Total WISCONSIN CORRECTIONAL CENTER: 150.00 150.00 WISCONSIN RURAL WATER ASSOC 8820010.26 SMITH TRAI2026 SMITH TRAINING - WASTEWATER OPERATIONS 09/30/2026 125.00 125.00 51396 09/30/2026 SCHLIGHTING EXA SCHLIGHTING - GROUNDWATER & DISTRIBUTION EXAM 09/10/2026 125.00 125.00 51368 09/10/2026 Total WISCONSIN RURAL WATER ASSOC: 250.00 250.00 WISCONSIN STATE LAB OF HYGIENE 88300 30051319 FLUORIDE LAB TESTING - WTF 09/30/2026 33.00 33.00 51397 09/30/2026 Total WISCONSIN STATE LAB OF HYGIENE: 33.00 33.00 WWOA 889002026 ANNUAL CONCONFERENCE REGISTRATION - STEVE BROOKS 09/30/2026 210.00 210.00 93020263 09/30/2026 2026 ANNUAL CONCONFERENCE REGISTRATION - RYAN HOFFMAN 09/30/2026 210.00 210.00 93020263 09/30/2026 2026 ANNUAL CONCONFERENCE REGISTRATION - CHAD VELEKE 09/30/2026 210.00 210.00 93020263 09/30/2026 WAUPUN UTILITIES Paid Invoice Report - COMMISSION Page: 11 Check issue dates: 9/1/2026 - 9/30/2026 Oct 05, 2026 01:58PM Vendor Invoice Invoice Invoice Check Check Check Number Number Description Date Amount Amount Number Issue Date 2026 ANNUAL CONCONFERENCE REGISTRATION - BRAYDON KRAUSE 09/30/2026 75.00 75.00 93020263 09/30/2026 Total WWOA: 705.00 705.00 WPPI ENERGY 89600 27-82026 METER DATA COLLECTION - E 09/30/2026 1,030.38 1,030.38 93020262 09/30/2026 27-82026 METER DATA COLLECTION - W 09/30/2026 819.02 819.02 93020262 09/30/2026 27-82026 METER DATA COLLECTION - S 09/30/2026 792.59 792.59 93020262 09/30/2026 27-82026 HOSTED BILLING CIS-E 09/30/2026 792.70 792.70 93020262 09/30/2026 27-82026 HOSTED BILLING CIS-W 09/30/2026 630.10 630.10 93020262 09/30/2026 27-82026 HOSTED BILLING CIS-S 09/30/2026 609.77 609.77 93020262 09/30/2026 27-82026 GIS SUPPORT -E 09/30/2026 1,191.67 1,191.67 93020262 09/30/2026 27-82026 SHARED METER TECH SERVICE-E 09/30/2026 214.38 214.38 93020262 09/30/2026 27-82026 SHARED METER TECH SERVICE-W 09/30/2026 214.37 214.37 93020262 09/30/2026 27-82026 CYBER SECURITY-E 09/30/2026 236.13 236.13 93020262 09/30/2026 27-82026 CYBER SECURITY-W 09/30/2026 193.20 193.20 93020262 09/30/2026 27-82026 CYBER SECURITY-S 09/30/2026 286.22 286.22 93020262 09/30/2026 27-82026 MEMEBER NETWORK ASSESMT & MONITOR-E 09/30/2026 36.73 36.73 93020262 09/30/2026 27-82026 MEMEBER NETWORK ASSESMT & MONITOR-W 09/30/2026 29.19 29.19 93020262 09/30/2026 27-82026 MEMEBER NETWORK ASSESMT & MONITOR-S 09/30/2026 28.25 28.25 93020262 09/30/2026 27-82026 IT TICKETS -E 09/30/2026 6.44 6.44 93020262 09/30/2026 27-82026 IT TICKETS -W 09/30/2026 5.12 5.12 93020262 09/30/2026 27-82026 IT TICKETS -S 09/30/2026 4.95 4.95 93020262 09/30/2026 27-82026 WPPI WAN-E 09/30/2026 64.35 64.35 93020262 09/30/2026 27-82026 WPPI WAN-W 09/30/2026 51.15 51.15 93020262 09/30/2026 27-82026 WPPI WAN-S 09/30/2026 49.50 49.50 93020262 09/30/2026 27-82026 T-MOBILE - E 09/30/2026 5.00 5.00 93020262 09/30/2026 27-82026 T-MOBILE - W 09/30/2026 5.00 5.00 93020262 09/30/2026 27-82026 POWER PARTNER REWARDS REBATE 09/30/2026 25.00- 25.00- 93020262 09/30/2026 27-82026 WHOLE SALE POWER BILL 09/30/2026 1,263,064.20 1,263,064.20 93020262 09/30/2026 Total WPPI ENERGY: 1,270,335.41 1,270,335.41 WAUPUN UTILITIES (Refund Acct) 100000 14023140.21 REF OVERPAYMT FRM: 627 MAXON ST 09/30/2026 7.00 7.00 51394 09/30/2026 14028080.21 REF OVERPAYMT FRM: 608 TULIP LN 09/30/2026 294.45 294.45 51395 09/30/2026 17058020.33 REF OVERPAYMT FRM: 110 S HARRIS AVE APT 111 09/30/2026 468.59 468.59 51393 09/30/2026 Total WAUPUN UTILITIES (Refund Acct): 770.04 770.04 BRENDA FIGGE 100120DEPOSIT REFUND WORK ORDER 1-26-128-1 DEPOSIT REFUND (URD SERVI09/10/2026 804.11 804.11 51358 09/10/2026 Total BRENDA FIGGE: 804.11 804.11 Grand Totals: 2,167,028.27 2,167,028.27 Page: 1ACH and TRANSFER PAYMENTSWAUPUN UTILITIES Period 09/26 (09/30/2026) Oct 05, 2026 1:54PM Date Reference Number Payee or Description Account Number Account Title Debit Amount Credit Amount CASH DISBURSEMENTS (CD) 1 09/15/2026 1 Record August Sales & Use Tax 1-2241-2416-00 TAX COLL PAY - SALES TAX 19,919.10 Record August Sales & Use Tax 9-1131-0000-00 COMBINED CASH .00 19,919.10- 19,919.10-19,919.10Total 1: CASH DISBURSEMENTS (CD) 2 09/10/2026 2 Record ACH Credit Card Paymt 1-2232-0000-00 ACCOUNTS PAYABLE - ELECTRI 3,912.33 Record ACH Credit Card Paymt 2-2232-0000-00 ACCOUNTS PAYABLE - WATER 193.88 Record ACH Credit Card Paymt 3-2232-0000-00 ACCOUNTS PAYABLE - WASTEW 7,926.79 Record ACH Credit Card Paymt 9-1131-0000-00 COMBINED CASH .00 12,033.00- 12,033.00-12,033.00Total 2: CASH DISBURSEMENTS (CD) 3 09/11/2026 3 Record WF Monthly Fees 1-5921-0000-20 OFFICE SUPPLIES AND EXPENS 11.73 Record WF Monthly Fees 2-5921-0000-20 OFFICE SUPPLIES & EXPENSES 3.25 Record WF Monthly Fees 3-5851-0000-20 OFFICE SUPPLIES & EXPENSES 3.06 Record WF Monthly Fees 9-1131-0000-00 COMBINED CASH .00 18.04- 18.04-18.04Total 3: 31,970.14-31,970.14Total CASH DISBURSEMENTS (CD): References: 3 Transactions: 10 31,970.14-31,970.14Grand Totals: Page 1 of 3 TO: Waupun Utilities Commissioners FROM: Jeff Stanek, CPA, Finance Director DATE: October 12, 2026 SUBJECT: August 2026 Financial Report CONSTRUCTION AND PLANT ADDITIONS The electric utility construction activity consisted of continued work on the alleyway reconstruction project, Mutual Aid for Menasha, overhead re-builds and miscellaneous customer work. Engineering work continues with the Business Park substation project. The Water/Sewer crews continued work associated with the Alleyway reconstruction projects related to installing temporary services for existing customers during the construction phase. The electric utility had $20,320 in meter purchases for the month. MONTHLY OPERATING RESULTS – August 2026 Monthly and Year-To-Date (YTD) Sales Electric ➢ Monthly kWh sales were 10.9% above budget & 9.2% higher than August 2025 on increased sales to Residential, Large and Industrial Power customers. ➢ YTD kWh sales were 7.5% above budget & 10.1% higher than August 2025 YTD actual sales. Water ➢ Monthly sales units of 100 cubic feet were 5.6% below budget & 2.6% higher than August 2025 sales on and increase in sales to all Residential & Industrial customers. ➢ YTD water sales were 1.2% above budget & 2.4% higher than August 2025 YTD actual sales. Sewer ➢ Monthly sales units of 100 cubic feet were 0.1% below budget & 7.0% higher than August 2025 from higher volumes to Industrial & Public Authority customers. ➢ YTD sewer sales were 5.3% above budget & 5.5% higher than August 2025 YTD actual sales. Income Statement Electric ➢ Operating revenues and purchased power expense were above budget $898,100 and $829,500, respectively, due to increased consumption and higher market energy costs. ➢ Gross margin was $68,700 above budget as a result of the higher unit sales than budgeted. ➢ Operating expenses were $90,200 below budget primarily due to lower distribution expenses associated with tree trimming during the non-construction season, increased work order activity and mutual aid to other communities. ➢ Operating income was $549,700 or $256,700 above budget, largely due to higher operating revenue and lower expenses than originally budgeted. ➢ Net income was $668,600 or $371,500 above budget primarily from increased operating revenues. ➢ The rolling 12-month Rate of Return was 9.1%. Page 2 of 3 Water ➢ Operating revenues were above budget by $17,400 due to increases in revenues from Commercial and Public Authority customers. ➢ Operating expenses were $41,300 above budget on higher distribution expenses associated with water main breaks during winter freezing periods and meter costs from repaired meters. ➢ An interest-only payment on the water utility’s debt in the amount of $22,600 was made during the month. ➢ Operating income was $372,200 or $16,900 below budget. ➢ Net income was $414,600 or $52,100 above budget. ➢ The rolling 12-month Rate of Return was 3.9%. Sewer ➢ Operating revenues were $82,900 above budget due to slight increases high strength charges to Public Authority customers. ➢ Operating expenses were $117,300 below budget due to fewer maintenance costs experienced during the month, primarily from lower drying costs from the ABNR process. Also included was a $44,000 insurance reimbursement for WWTP contractor damages which will be off -set in the next month with the actual billing from the contractor. ➢ Operating income (loss) was $94,100 or $176,100 above budget as a result of the increased revenues and lower operating expenses, off-set by the insurance reimbursement of $44,000. ➢ Net income (loss) was ($28,800) or $222,600 above budget largely due to lower operating expenses. ➢ The rolling 12-month Rate of Return was 3.4%. Balance Sheets Electric ➢ Balance sheet increased $227,200 from July 2026 due to an increase in receivables / payables associated with higher consumption & power-related costs typically experienced during the summer (high consumption) months. ➢ Unrestricted cash increased $40,600 from routine operations. ➢ Net Position increased $55,700. Water ➢ Balance sheet increased $23,100 from July 2026 due to an increase in plant through construction in progress associated with the alleyway reconstruction project. ➢ Unrestricted cash decreased $117,100 from routine operations and payments associated with the Madison/Mill Street alleyway reconstruction projects. ➢ Net Plant increased $125,400 from the Madison/ Mill Street Alleyway reconstruction project. ➢ Net Position increased $41,100. Sewer ➢ Balance sheet increased $85,500 from July 2026 as a result of routine operations. ➢ Unrestricted cash increased $148,800 from routine operations which included a $44,000 insurance reimbursement which will be off-set in the subsequent month. ➢ Net Position increased $30,100 from routine operations and monthly depreciation expense being higher than operating margins. Cash and Investments The monthly metrics dashboard for cash and investments provides a monthly comparison of cash and investment balances and graphs that present long-term investments by maturity, type, and rating. The Utility’s investments are typically fixed-income and held-to-maturity unless called before maturity by the issuer. Held to maturity investments recognize monthly mark to market adjustments that ultimately are not realized when the investment matures. ➢ Total cash and investments increased $167,800 or 1.2% from July 2026 primarily from routine operating activity. Page 3 of 3 ➢ Received interest and distributions of $13,500 and recorded unrealized market adjustments of ($7,700) along with ($800) in management fees, resulting in a net portfolio gain of $5,000 for the month. ➢ Total interest and investment income earned (excluding market value adjustments) on all accounts for the month was $21,200 and $295,900 year-to-date. OTHER FINANCIAL MATTERS WWTP Upgrade – Construction Update and Progress Listed below is a summary of the costs incurred and paid for with USDA loan proceeds requested to date: Total Project Budget (As of 4/14/2022): $ 37,508,000 Total Project Costs to Date (Thru 3/4/2026): $ 37,362,326 Loan Draws – Project to Date (Thru 8/29/2022): $ 27,807,000 Grants Provided (Thru 4/8/2026): $ 9,555,326 Disburse Request #41 Requested (2/17/26): $ 41,439 Disburse Request #41 – Paid (3/3/2026): $ 42,433 Preliminary 2027 Budgets See separate 2027 Budget Memo for summary analysis of the draft budget. Outstanding Utility Bill - Tax Roll Process Utility bills past due as of September 30, 2026 are eligible to be placed on the tax roll with customer notification letters to be sent by October 15th, 2026. Unpaid balances will receive a 10% interest penalty as of November 1st with the balances transferred to the County on November 16, 2026. This concludes my report. Please do not hesitate to contact me at 324-7920 or jstanek@waupunutilities.org with any questions or comments. Waupun Utilities Construction and Plant Additions Summary August 2026 CONSTRUCTION: Total Description Month Project To Date Budget Month Project To Date Budget Month Project To Date Budget Project To Date Budget Projects: Overhead and underground conductor and devices 23,180 $       108,122 $     ‐ $                 ‐ $                ‐ $                    ‐ $                   ‐ $             ‐ $             ‐ $                108,122$         ‐ $                  Transformers  ‐                ‐               75,000            ‐                  ‐                      ‐                      ‐               ‐               ‐                  ‐                   75,000             Overhead and Underground Services 935                11,638        10,000             ‐                  ‐                      ‐                      ‐               ‐               ‐                  11,638            10,000              LED street lighting 4,764            17,337         10,000             ‐                  ‐                      ‐                      ‐               ‐               ‐                  17,337            10,000              Voltage conversion ‐                ‐               60,000            ‐                  ‐                      ‐                      ‐               ‐               ‐                  ‐                   60,000             Rebuild overhead and underground line 5,663            7,803           310,000           ‐                  ‐                      ‐                      ‐               ‐               ‐                  7,803               310,000            Work Invoiced to Customer / Others ‐ CIAC 465                16,896        ‐                   ‐                  ‐                      ‐                      ‐               232               ‐                  17,128            ‐                     Mutual Aid reimbursements 41,164          71,202         ‐                   ‐                  ‐                      ‐                      ‐               ‐               ‐                  71,202            ‐                     Meters /  Meter Modules / Gatekeepers 20,320          20,320         10,000             ‐                  ‐                      ‐                      1,471           11,174         8,000              31,494             18,000              Sewer CIPP & manhole lining ‐                ‐               ‐                   ‐                  ‐                      85,000               ‐               ‐               ‐                  ‐                   85,000             New Water Well ‐ #6 ‐                ‐               ‐                   ‐                  ‐                      ‐                      ‐               1,682           52,000            1,682               52,000              Mill / Madison Street Alleyway Reconstruction 42,674          93,320         ‐                   10,638           14,570               93,936                178,514       213,263       357,564          321,153           451,500            N Grove, Park, Franklin Street Reconstruction ‐                ‐               ‐                   ‐                  11,537              ‐                      ‐               11,553        Miscellaneous Work Orders 1,070            2,003          ‐                  6,120             15,416              11,675               ‐              1,709          ‐                 19,129            11,675             TOTAL CONSTRUCTION 140,236$      348,641 $     475,000$         16,758$         41,523$            190,611$           179,985$     239,614$     417,564$        606,688$         1,083,175$      CARRYOVER PROJECTS: Business Park Substation 63,472          225,220       1,334,700       ‐                  ‐                      ‐                      ‐               ‐               ‐                  225,220          1,334,700        Substation upgrades 7,143            171,789       ‐                   ‐                  ‐                      ‐                      ‐               ‐               ‐                  171,789          ‐                     OH & URD Re‐Build Projects 12,161          33,220         ‐                   ‐                  ‐                      ‐                      ‐               ‐               ‐                  33,220            ‐                     WWTF Phosphorus Upgrade Engineering ‐                ‐               ‐                   ‐                  3,872,607        3,804,000           ‐               ‐               ‐                  3,872,607      3,804,000        WWTF Construction Upgrade ‐ ABNR ‐                ‐              ‐                  ‐                 33,489,719      33,704,000       ‐               ‐              ‐                 33,489,719    33,704,000     TOTAL CARRYOVER CONSTRUCTION 82,776$       430,229$     1,334,700$     ‐$                37,362,326$     37,508,000$     ‐ $             ‐$             ‐$                37,792,554$   38,842,700$   PLANT ADDITIONS: Total Description Current Month YTD Budget Current Month YTD Budget Current Month YTD Budget YTD Budget Vehicle Replacements (2 utililty‐body & 1 pick‐up) ‐ $             41,780$       171,500 $         ‐ $                11,415$            10,750 $             ‐ $             11,415$       10,750 $          64,609 $           193,000 $          Admin Building Structures & Equipment ‐                35,676        68,400             ‐                  29,900              51,300 $             ‐               31,344        51,300            96,920             171,000            SCADA & Treatment Facility Upgrades ‐                ‐               ‐                   ‐                  ‐                      ‐                      ‐               ‐               58,000           ‐                   58,000             Lift Station Upgrades ‐                ‐               ‐                   ‐                  ‐                      30,000               ‐               ‐               ‐                  ‐                   30,000             WWTF Equipment Replacements ‐                ‐               ‐                   ‐                  21,890              72,000                ‐               ‐               ‐                  21,890            72,000              WWTF Nonpotable SystemReplacements ‐                ‐               ‐                   ‐                  ‐                      160,000             ‐               ‐               ‐                  ‐                   160,000           Other Equipment Upgrades & Replacements 107                9,571          60,600            ‐                 ‐                     13,300               ‐              ‐              33,300           9,571              107,200           TOTAL PLANT ADDITIONS 107$            87,027$       300,500$         ‐$                63,205$            337,350$           ‐$             42,759$       153,350$        192,990$         791,200$          Electric Sewer Water Sewer WaterElectric Page 1 of 11 Variance from Budget Variance from Budget Current Current YTD Current Current YTD KWh 11,460,186         10.9% 7.5% Power Costs 1,263,064 $        39.7% 13.0% Revenues 1,499,883$        36.6% 11.0% Gross Margin 236,818 $           22.4% 3.8% Variance from Budget Variance from Budget Current Current YTD Current Current YTD Cubic Ft (100) 20,218                ‐5.6% 1.2% Revenues 155,881 $           ‐3.0% 0.7% Variance from Budget Variance from Budget Current Current YTD Current Current YTD Cubic Ft (100) 38,461                ‐0.1% 5.3% Revenues 317,005 $           2.3% 4.2% Sales and Revenues Dashboard ‐ Aug 2026  5,000,000  6,000,000  7,000,000  8,000,000  9,000,000  10,000,000  11,000,000  12,000,000  13,000,000 Aug‐25 Sep‐25 Oct‐25 Nov‐25 Dec‐25 Jan‐26 Feb‐26 Mar‐26 Apr‐26 May‐26 Jun ‐26 Jul‐26 Aug‐26 kWhs Sold Actual Budgeted  10,000  12,000  14,000  16,000  18,000  20,000  22,000  24,000 Aug‐25 Sep‐25 Oct‐25 Nov‐25 Dec‐25 Jan‐26 Feb‐26 Mar‐26 Apr‐26 May‐26 Jun ‐26 Jul‐26 Aug‐26 Water Cubic Feet (100's) Sold Actual Budgeted  20,000  25,000  30,000  35,000  40,000  45,000 Aug‐25 Sep‐25 Oct‐25 Nov‐25 Dec‐25 Jan‐26 Feb‐26 Mar‐26 Apr‐26 May‐26 Jun ‐26 Jul‐26 Aug‐26Sewer Cubic Feet (100's) Treated Actual Budgeted Sales by Customer Class Aug 2026  ‐  2,000,000  4,000,000  6,000,000  8,000,000  10,000,000  12,000,000  14,000,000  16,000,000  18,000,000  20,000,000  22,000,000  24,000,000  26,000,000 Residential Commerical Small Power Large Power Industrial Power Larg e Industrial YTD Electric Sales (kWh) Budget 2025 2024 2023  ‐  20,000  40,000  60,000  80,000  100,000  120,000  140,000  160,000  180,000 Residential Commercial Industrial Public Authority YTD Sewer Sales (Ccf) Budget 2025 2024 2023  ‐  20,000  40,000  60,000  80,000  100,000 Residential Multifamily Commercial Industrial Public Authority YTD Water Sales (Ccf) Budget 2025 2024 2023 Page 3 of 11 ELECTRIC Aug 2024 Aug 2025 Aug 2026 Sales of Electricity 10,538,330 $ 11,349,469 $ 12,857,000 $ Purchased Power 8,269,067 8,808,029 10,141,123 Gross Margin 2,269,263 2,541,440 2,715,876 21.5% 22.4% 21.1% Other Operating Revenues 142,712 128,041 138,175 Operating Expenses Distribution expense 349,772 393,053 419,952 Customer accounts expense 135,684 138,402 144,192 Advertising expense (3,972) 8,653 (879) Administrative & general expense 486,338 527,767 493,990 Total operating expenses 967,821 1,067,876 1,057,255 Other Operating Expenses Depreciation expense 673,094 671,369 728,854 Taxes 321,807 298,213 380,380 Total other operating expenses 994,901 969,582 1,109,235 Operating Income 449,254 632,023 687,561 Other Income (Expense) Capital contributions 880,708 59,052 454,272 Interest expense (14,575) (6,967) (3,233) Amortization of debt-related costs (6,258) (6,033) (2,831) Other 196,848 181,522 477,369 Total other income (expense) 1,056,723 227,575 925,577 Net Income 1,505,977 $ 859,598 $ 1,613,138$ Regulatory Operating Income 540,552 749,855 758,187 Rate of Return 6.62 9.07 9.12 Authorized Rate of Return 5.00 6.30 6.30 Current Ratio 5.4 5.0 4.8 Months of Unrestricted Cash on Hand 5.4 5.4 5.7 Equity vs Debt 0.97 0.99 1.00 Asset Utilization 0.58 0.59 0.60 Combined E&W Debt Coverage 4.24 4.52 7.98 Minimum Required Coverage 1.25 1.25 1.25 Note 1 - Electric rates adjusted April 2024. Definitions Rate of Return - Return on investment in capital infrastructure. Should be near authorized rate of return. Current Ratio - measure of liquidity or ability to pay obligations. Should be > 1. Months of Unrestricted Cash on Hand - measure of reserves. Should be at least 2-3 months. Equity vs Debt - Percent of infrastucture financed by operations. 50% is a good benchmark. Asset Utilization - Illustrates the relative age of the system. Ratio of 1 indicates a system at full life expectancy. Debt Coverage - Earnings coverage of annual debt service. Must exceed 1.25 WAUPUN UTILITIES Income Statement and Financial Ratios Electric Utility For the 12 Months Ending: Page 4 of 11 Last 12 Months YTD 2026 YTD Budget Difference ELECTRIC Operating Revenues 12,857,000 $ 9,055,509 $ 8,157,371 $ 898,138 $ Purchased Power 10,141,123 7,198,405 6,368,928 829,477 Gross Margin 2,715,876 1,857,103 1,788,443 68,660 21.1% 20.5% 21.9% Other Operating Revenues 138,175 167,417 73,248 94,169 Operating Expenses Distribution expense 419,952 310,119 419,993 (109,874) Customer accounts expense 144,192 95,982 88,656 7,326 Advertising expense (879) 6,026 560 5,466 Administrative & general expense 493,990 376,900 369,969 6,931 Total operating expenses 1,057,255 789,027 879,178 (90,151) -10.25% Other Operating Expenses Depreciation expense 728,854 468,782 468,784 (2) Taxes 380,380 216,988 220,688 (3,700) Total other operating expenses 1,109,235 685,769 689,472 (3,703) Operating Income 687,561 549,725 293,041 256,684 Other Income (Expense) Capital contributions 454,272 - - - Interest expense (3,233) (975) (1,952) 977 Amortization of debt-related costs (2,831) (847) (568) (279) Other 477,369 120,745 6,664 114,081 Total other income (expense) 925,577 118,923 4,144 114,779 Net Income 1,613,138 $ 668,648 $ 297,185 $ 371,463 $ Aug 2026 July 2026 June 2026 May 2026 April 2026 March 2026 Feb 2026 J an 2026 Dec 2025 Nov 2025 Oct 2025 Sept 2025 Aug 2025 Operating Revenues 1,499,883$ 1,379,730 $ 1,164,611 $ 1,027,198 $ 921,776 $ 962,424 $ 1,091,652 $ 1,008,235 $ 936,399 $ 874,356 $ 943,931 $ 1,046,804 $ 1,322,666 $ Purchased Power 1,263,064 1,121,772 927,632 806,569 696,551 737,978 869,528 775,311 703,826 671,351 727,762 839,779 1,101,544 Gross Margin 236,818 257,957 236,979 220,629 225,225 224,446 222,124 232,924 232,573 203,006 216,169 207,025 221,121 15.8% 18.7% 20.3% 21.5% 24.4% 23.3% 20.3% 23.1% 24.8% 23.2% 22.9% 19.8% 16.7% Other Operating Revenues 9,776 19,843 9,993 11,568 9,919 9,910 9,436 86,972 (60,792) 9,729 10,895 10,927 12,300 Operating Expenses Distribution expense 46,484 27,814 25,495 24,051 30,386 41,486 55,430 58,972 9,446 30,199 33,990 36,199 46,552 Customer accounts expense 15,833 12,440 11,567 10,607 11,720 10,839 10,404 12,573 18,222 9,680 10,123 10,185 11,551 Advertising expense 625 1,336 2,803 (3,866) 1,126 1,965 1,787 250 (3,263) (7,718) 3,123 954 2,088 Administrative & general expense 51,989 41,741 32,852 48,383 22,542 61,798 51,345 66,251 20,020 25,479 39,739 31,852 46,022 Total operating expenses 114,930 83,331 72,717 79,174 65,774 116,088 118,966 138,046 44,424 57,639 86,975 79,190 106,213 Other Operating Expenses Depreciation expense 58,598 58,598 58,598 58,598 58,598 58,598 58,598 58,598 93,824 55,416 55,416 55,416 55,416 Taxes 26,783 25,373 24,921 25,067 30,646 26,777 27,219 30,200 72,183 23,993 43,186 24,031 26,612 Total other operating expenses 85,380 83,971 83,519 83,665 89,244 85,375 85,817 88,798 166,007 79,409 98,602 79,447 82,028 Operating Income 46,283 110,498 90,737 69,357 80,126 32,893 26,777 93,053 (38,651) 75,686 41,487 59,315 45,180 Other Income (Expense) Capital contributions - - - - - - - - 454,272 - - - - Interest expense - - - - - (975) - - (565) (565) (565) (565) (565) Amortization of debt-related costs - - - - - (706) (70) (70) (496) (496) (496) (496) (496) Other 9,446 21,033 25,943 14,524 9,936 5,598 19,721 14,545 315,019 16,894 9,780 14,931 19,023 Total other income (expense) 9,446 21,033 25,943 14,524 9,936 3,917 19,650 14,475 768,231 15,833 8,719 13,870 17,962 Net Income 55,730 $ 131,531 $ 116,679 $ 83,881 $ 90,062 $ 36,810 $ 46,428 $ 107,527 $ 729,580 $ 91,519 $ 50,206 $ 73,185 $ 63,142 $ WAUPUN UTILITIES Detailed Income Statement and YTD Budget Comparison Electric Utility For the Period Ended Aug, 31 2026 Page 5 of 11 WATER Aug 2024 Aug 2025 Aug 2026 Operating Revenues 2,715,382 $ 2,672,799 $ 2,683,345 $ Operating Expenses Source of supply expenses 4,162 2,496 4,706 Pumping expenses 85,970 90,188 104,806 Water treatment expenses 402,175 337,764 336,480 Transmission & distribution expenses 218,946 223,472 285,198 Customer accounts expenses 119,860 117,855 121,330 Administrative & general expense 387,499 370,953 372,815 Total operating expenses 1,218,613 1,142,729 1,225,334 Other Operating Expenses Depreciation expense 612,312 602,822 619,203 Taxes 336,383 326,522 401,456 Total other operating expenses 948,695 929,344 1,020,659 Operating Income 548,074 600,727 437,353 Other Income (Expense) Capital contributions from customers and municipal 1,189,564 10,900 111,511 Interest expense (77,450) (67,929) (55,863) Amortization of debt-related costs (14,505) (13,303) (4,858) Other 168,529 129,311 125,469 Total other income (expense) 1,266,137 58,979 176,260 Net Income 1,814,212 $ 659,706 $ 613,612 $ Regulatory Operating Income 636,677 607,544 508,577 Rate of Return 4.68 4.49 3.86 Authorized Rate of Return 6.50 6.50 6.50 Current Ratio 51.86 198.69 87.01 Months of Unrestricted Cash on Hand 23.90 28.07 27.84 Equity vs Debt 0.83 0.86 0.89 Asset Utilization 0.42 0.44 0.46 Note 1 - Water rates adjusted May 2012. Definitions Rate of Return - Return on investment in capital infrastructure. Should be near authorized rate of return. Current Ratio - measure of liquidity or ability to pay obligations. Should be > 1. Months of Unrestricted Cash on Hand - measure of reserves. Should be at least 2-3 months. Equity vs Debt - Percent of infrastucture financed by operations. 50% is a good benchmark. Asset Utilization - Illustrates the relative age of the system. Ratio of 1 indicates a system at full life expectancy. WAUPUN UTILITIES Income Statement and Financial Ratios Water Utility For the 12 Months Ending: Page 6 of 11 Last 12 Months YTD 2026 YTD Budget Difference WATER Operating Revenues 2,683,345 $ 1,809,324 $ 1,791,919 $ 17,405 $ Operating Expenses Source of supply expenses 4,706 2,966 384 2,582 Pumping expenses 104,806 74,947 59,432 15,515 Water treatment expenses 336,480 213,08 5 191,56 8 21,517 Transmission & distribution expenses 285,198 181,21 7 144,03 7 37,180 Customer accounts expenses 121,330 84,932 76,280 8,652 Administrative & general expense 372,815 257,57 8 301,71 3 (44,135 ) Total operating expenses 1,225,334 814,72 4 773,41 4 41,310 5.34% Other Operating Expenses Depreciation expense 619,203 393,79 5 417,912 (24,117 ) Taxes 401,45 6 228,57 3 211,464 17,109 Total other operating expenses 1,020,659 622,368 629,376 (7,008) Operating Income 437,353 372,231 389,129 (16,898) Other Income (Expense) Capital contributions 111,511 - - - Interest expense (55,863) (35,067) (35,064) (3) Amortization of debt-related costs (4,858) (560) 1,720 (2,280) Other 125,469 77,985 6,664 71,321 Total other income (expense) 176,260 42,358 (26,680 ) 69,038 Net Income 613,612$ 414,590 $ 362,449 $ 52,141 $ Aug 2026 July 2026 June 2026 May 2026 April 2026 March 2026 Feb 2026 J an 2026 Dec 2025 Nov 2025 Oct 2025 Sept 2025 Aug 2025 WATER Operating Revenues 231,904 $ 243,62 8$ 232,16 6$ 236,31 8$ 218,35 9$ 214,41 9$ 212,85 5$ 219,67 3$ 218,05 3$ 215,88 8$ 222,03 5$ 218,04 6$ 226,54 6$ Operating Expenses Source of supply expenses - 114 - 2,557 - 182 112 - 1,740 - - - - Pumping expenses 7,271 7,079 13,921 7,489 6,444 9,335 12,223 11,185 9,429 6,371 6,327 7,732 7,610 Water treatment expenses 36,351 31,057 24,883 24,771 25,158 21,369 28,795 20,701 39,398 23,716 24,735 35,546 35,388 Transmission & distribution expenses 22,069 13,898 13,973 47,259 17,863 20,663 24,144 21,349 42,516 15,283 25,914 20,268 23,923 Customer accounts expenses 14,441 10,580 10,338 9,090 10,149 9,597 9,316 11,421 10,056 8,780 8,686 8,875 10,625 Administrative & general expense 34,477 30,282 26,771 27,528 14,546 49,245 32,930 41,798 46,976 17,431 27,923 22,907 31,865 Total operating expenses 114,610 93,010 89,886 118,692 74,160 110,392 107,520 106,454 150,115 71,580 93,587 95,327 109,412 Other Operating Expenses Depreciation expense 49,224 49,224 49,224 49,224 49,224 49,224 49,224 49,224 84,739 46,890 46,890 46,890 46,890 Taxes 29,805 28,185 28,102 28,176 28,044 27,926 28,536 29,800 88,508 27,913 28,080 28,381 29,459 Total operating expenses 79,030 77,409 77,326 77,400 77,268 77,150 77,760 79,025 173,248 74,802 74,970 75,271 76,349 Operating Income 38,265 73,209 64,954 40,226 66,930 26,878 27,575 34,195 (105,310) 69,505 53,478 47,448 40,785 Other Income (Expense) Capital contributions - - - - - - - - 111,511 - - - - Interest expense (4,383) (4,383) (4,383) (4,383) (4,383) (4,383) (4,383) (4,383) (5,199) (5,199) (5,199) (5,199) (5,199) Amortization of debt-related costs 786 786 786 786 786 (4,921) 215 215 (1,074) (1,074) (1,074) (1,074) (1,074) Other 6,455 8,754 12,716 11,686 10,755 2,454 13,401 11,763 13,590 15,034 6,737 12,123 16,264 Total other income (expense) 2,858 5,157 9,119 8,089 7,158 (6,850) 9,233 7,595 118,828 8,760 464 5,850 9,990 Net Income 41,122 $ 78,366 $ 74,073 $ 48,315 $ 74,088 $ 20,027 $ 36,809 $ 41,790 $ 13,517 $ 78,266 $ 53,942 $ 53,297 $ 50,776 $ WAUPUN UTILITIES Detailed Income Statement and YTD Budget Comparison Water Utility For the Period Ended Aug 31, 2026 Page 7 of 11 SEWER Aug 2024 Aug 2025 Aug 2026 Operating Revenues 3,407,405 $ 3,385,767 $ 3,907,286 $ Operating Expenses WWTP operation expenses 734,536 520,648 732,429 Laboratory expenses 116,685 108,086 110,073 Maintenance expenses 502,254 582,213 510,106 Customer accounts expenses 156,116 148,084 155,305 Administrative & general expenses 570,013 494,392 587,049 Total operating expenses 2,079,605 1,853,423 2,094,962 Other Operating Expenses Depreciation expense 912,119 1,558,817 1,408,211 Total other operating expenses 912,119 1,558,817 1,408,211 Operating Income 415,681 (26,474) 404,113 Other Income (Expense) Interest expense (308,416) (305,720) (291,864) Capital contributions 1,899,165 1,677,171 286,357 Other 185,465 155,032 121,181 Total other income (expense) 1,776,215 1,526,483 115,674 Net Income (loss) 2,191,895 $ 1,500,009 $ 519,787 $ Operating Income (excluding GASB 68 & 75) 441,614 (94,669) 424,505 Rate of Return 2.67 (0.72) 3.38 Current Ratio 9.24 9.93 13.06 Months of Unrestricted Cash on Hand 6.71 7.67 12.37 Equity vs Debt 0.46 0.48 0.48 Asset Utilization 0.53 0.57 0.58 Debt Coverage 1.67 1.88 2.15 Minimum Required Coverage 1.20 1.20 1.20 Note 1 - Sewer rates adjusted April 2025. Definitions Rate of Return - Return on investment in capital infrastructure. Current Ratio - measure of liquidity or ability to pay obligations. Should be > 1. Months of Unrestricted Cash on Hand - measure of reserves. Should be at least 2-3 months. Equity vs Debt - Percent of infrastucture financed by operations. 50% is a good benchmark. Asset Utilization - Illustrates the relative age of the system. Ratio of 1 indicates a system at full life expectancy. Debt Coverage - Earnings coverage of annual debt service. Must exceed 1.20 WAUPUN UTILITIES Income Statement and Financial Ratios Sewer Utility For the 12 Months Ending: Page 8 of 11 Last 12 Months YTD 2026 YTD Budget Difference SEWER Operating Revenues 3,907,286 $ 2,648,784 $ 2,565,897 $ 82,887 $ Operating Expenses WWTP operation expenses 732,429 489,082 498,528 (9,446) Laboratory expenses 110,073 73,745 75,736 (1,991) Maintenance expenses 510,106 302,095 401,800 (99,705) Customer accounts expenses 155,305 108,540 99,584 8,956 Administrative & general expenses 587,049 373,148 388,310 (15,162) Total operating expenses 2,094,962 1,346,610 1,463,958 (117,347) -8.02% Other Operating Expenses Depreciation expense 1,408,211 1,208,043 1,183,880 24,163 Total other operating expenses 1,408,211 1,208,043 1,183,880 24,163 Operating Income (Loss) 404,113 94,130 (81,941) 176,071 Non-operating Income (Expense) Interest Expense (291,864) (196,141) (196,144) 3 Capital contributions 286,357 994 - 994 Other 121,181 72,194 26,664 45,530 Total other income (expense) 115,674 (122,953) (169,480) 46,527 Net Income (Loss) 519,787 $ (28,823) $ (251,421)$ 222,598 $ Aug 2026 July 2026 June 2026 May 2026 April 2026 March 2026 Feb 2026 J an 2026 Dec 2025 Nov 2025 Oct 2025 Sept 2025 Aug 2025 SEWER Operating Revenues 339,762 $ 337,459 $ 334,256 $ 348,997 $ 338,946 $ 308,030 $ 319,975 $ 321,358 $ 310,709 $ 305,007 $ 324,991 $ 317,794 $ 333,014 $ Operating Expenses WWTP operation expenses 63,485 76,572 53,815 66,174 54,151 42,378 66,129 66,377 82,257 43,632 45,844 71,614 67,364 Laboratory expenses 10,830 7,166 7,711 8,134 8,660 10,557 12,680 8,007 9,572 13,416 5,638 7,702 9,099 Maintenance expenses (1,896) 44,180 75,396 61,182 41,577 23,901 29,721 28,036 63,889 36,593 77,891 29,638 61,242 Customer accounts expenses 17,352 13,687 13,296 12,235 13,828 12,323 11,958 13,860 12,070 11,304 11,675 11,714 13,367 Administrative & general expense 49,709 41,742 39,614 48,297 32,336 60,927 45,945 54,577 72,737 31,227 58,441 51,495 46,091 Total operating expenses 139,481 183,347 189,833 196,021 150,552 150,086 166,433 170,857 240,526 136,172 199,489 172,164 197,164 Other Operating Expenses Depreciation expense 151,005 151,005 151,005 151,005 151,005 151,005 151,005 151,005 (247,197) 149,122 149,122 149,122 149,122 Total other operating expenses 151,005 151,005 151,005 151,005 151,005 151,005 151,005 151,005 (247,197) 149,122 149,122 149,122 149,122 Operating Income (Loss) 49,276 3,107 (6,582) 1,970 37,388 6,938 2,536 (505) 317,380 19,714 (23,619) (3,491) (13,271) Other Income (Expense) Interest expense (24,518) (24,518) (24,518) (24,518) (24,518) (24,518) (24,518) (24,518) (19,141) (25,528) (25,528) (25,528) (25,528) Capital contributions - - - - - 994 - - 285,363 - - - 221,200 Other 5,331 7,479 12,633 11,330 10,302 332 13,400 11,388 13,474 15,226 6,515 13,771 19,376 Total other income (expense) (19,187) (17,039) (11,885) (13,188) (14,216) (23,192) (11,118) (13,130) 279,696 (10,301) (19,012) (11,756) 215,049 Net Income (Loss) 30,090 $ (13,931) $ (18,467) $ (11,217) $ 23,173 $ (16,253) $ (8,582) $ (13,635) $ 597,076 $ 9,412 $ (42,631)$ (15,248) $ 201,777 $ WAUPUN UTILITIES Detailed Income Statement and YTD Budget Comparison Sewer Utility For the Period Ended Aug 31, 2026 Page 9 of 11 ELECTRIC Aug 2024 Aug 2025 Aug 2026 July 2026 Change Cash and investments - unrestricted 4,331,395 $ 4,573,686 $ 5,464,902 $ 5,424,286 $ 40,616 $ Cash and investments - restricted 137,491 144,419 0 1 (1) Receivables 1,497,837 1,636,271 1,704,009 1,566,158 137,850 Materials and supplies 424,719 450,846 448,830 452,695 (3,865) Other assets 68,647 97,370 103,746 127,799 (24,053) Plant - net of accumulated depreciation 9,685,776 10,121,329 10,499,473 10,422,810 76,663 Deferred outflows of resources 803,475 559,453 384,433 384,433 - Total Assets 16,949,340 17,583,373 18,605,393 18,378,183 227,210 Accounts payable 1,086,414 1,244,280 1,493,889 1,327,245 166,644 Payable to sewer utility - - - - - Interest accrued 1,350 (308) - - - Accrued benefits 89,742 98,298 110,797 108,039 2,758 Deferred inflows of resources 1,533,737 1,328,981 670,446 668,368 2,078 Long-term debt 380,000 195,000 - - - Net Position 13,858,097 14,717,123 16,330,261 16,274,531 55,730 Total Liabilities & Net Position 16,949,340$ 17,583,373$ 18,605,393$ 18,378,183$ 227,210 $ WATER Aug 2024 Aug 2025 Aug 2026 July 2026 Change Cash and investments - unrestricted / designated 3,097,649$ 3,436,237 $ 3,774,482 $ 3,891,571 $ (117,089) $ Cash and investments - restricted 406,489 421,500 411,436 399,037 12,400 Receivables 258,324 252,682 250,514 264,465 (13,951) Materials and supplies 84,343 109,166 108,412 108,938 (526) Other assets 73,252 67,281 118,417 101,610 16,807 Plant - net of accumulated depreciation 16,434,485 16,164,401 15,938,399 15,812,989 125,410 Deferred outflows of resources 451,080 328,826 247,748 247,748 - Total Assets 20,805,621 20,780,093 20,849,409 20,826,358 23,052 Accounts payable 66,286 19,358 43,790 44,680 (891) Interest accrued (1,580) (792) 2,471 20,681 (18,210) Accrued benefits 59,291 65,643 54,239 52,423 1,817 Deferred inflows of resources 644,252 468,808 393,221 394,007 (786) Long-term debt 2,970,000 2,500,000 2,015,000 2,015,000 - Net Position 17,067,371 17,727,077 18,340,689 18,299,567 41,122 Total Liabilities & Net Position 20,805,621$ 20,780,093$ 20,849,409$ 20,826,358$ 23,052 $ SEWER Aug 2024 Aug 2025 Aug 2026 July 2026 Change Cash and investments - unrestricted 1,163,666 $ 1,184,490 $ 2,160,235 $ 2,011,436 $ 148,800 $ Cash and investments - restricted 2,522,632 2,806,777 2,577,814 2,494,717 83,098 Receivables 345,278 359,513 359,861 364,890 (5,029) Receivable from electric utility - - - - - Materials and supplies 8,597 8,677 8,313 8,507 (194) Advances to other funds - - - - - Other assets 55,445 41,731 69,565 74,606 (5,040) Plant - net of accumulated depreciation 49,177,427 49,709,753 48,903,398 49,039,514 (136,117) Deferred outflows of resources 729,543 501,909 383,452 383,452 - Total Assets 54,002,587 54,612,850 54,462,639 54,377,121 85,518 Accounts payable 61,850 52,764 95,982 67,847 28,135 Interest accrued 101,500 102,721 96,919 72,401 24,518 Accrued benefits 89,749 99,597 92,948 90,173 2,775 Deferred inflows of resources 853,190 557,361 459,296 459,296 - Long-term debt 26,533,400 25,937,500 25,334,800 25,334,800 - Net Position 26,362,898 27,862,907 28,382,694 28,352,604 30,090 Total Liabilities & Net Position 54,002,587$ 54,612,850$ 54,462,639$ 54,377,121$ 85,518 $ WAUPUN UTILITES Balance Sheets Electric, Water, and Sewer Page 10 of 11 Monthly Dashboard - Cash & Investments August 2026 Account Restrictions Aug 2026 July 2026 $ Inc/(Dec) % Inc/(Dec) Checking ‐ E Unrestricted 854,297 $         823,128 $        31,168 $          3.79% Checking ‐ W Unrestricted 469,334            580,478           (111,144)          ‐19.15% Checking ‐ S Unrestricted 1,058,992         832,426           226,566           27.22% Reserves ‐ E Unrestricted 4,178,572         4,170,480        8,093                0.19% Reserves ‐ W Unrestricted 2,706,964         2,714,796        (7,832)               ‐0.29% Reserves ‐ S Unrestricted 1,101,243         1,179,009        (77,766)            ‐6.60% P&I Redemption ‐ E Restricted 0                        1                        (1)                     ‐99.87% P&I Redemption ‐ W Restricted 228,705            216,305           12,400              5.73% P&I Redemption ‐ S Restricted 300,685            226,272           74,413              32.89% Bond Reserve ‐ S Restricted 564,151            556,651           7,500                1.35% Construction ‐ S Restricted 0                        0                        ‐                    0.00% Depreciation ‐ E Restricted ‐                     ‐                    ‐                    #DIV/0! Depreciation ‐ W Restricted 182,732            182,732           ‐                    0.00% Capital Improve. ‐ E Designated 432,033            430,678           1,355                0.31% Capital Improve. ‐ W Designated 103,253           102,927           326                   0.32% ERF ‐ Water Plant Designated 494,931            493,369           1,562                0.32% ERF ‐ WWTP Restricted 1,712,978         1,711,794        1,184                0.07% 14,388,871$   14,221,048 $   167,823 $        1.18% Unrestricted and Designated 11,399,620$   11,327,293 $  72,327$         0.64% Restricted 2,989,251$      2,893,755 $    95,496$         3.30%  $‐  $500,000  $1,000,000  $1,500,000  $2,000,000 Cash <12 mos. 13‐24 mos. 25‐36 mos. 37‐48 mos. 49‐60 mos. >60 mos. Long‐Term Investment by Maturity  22% 11% 48% 9% 5% 5%Long‐Term Investments by Type Cash/Money Markets Certificate of Deposits Muni Bonds US Government Government Agencies Corporate Bonds Page 11 of 11 TO: Waupun Utilities Commissioners FROM: Steve Brooks, General Manager DATE: October 12, 2026 SUBJECT: Utilities Commission Review Summary – Construction Contract for Storage Building Project Summary Waupun Utilities solicited proposals for the design and construction of a new 60’ x 120’ x 18’ commercial base building intended to support utility operations and equipment storage on August 12, 2026. The project is proposed as a Design-Build delivery method to streamline engineering, permitting, and construction coordination. Requested Board Action One proposal was received by the October 1, 2026 deadline. Staff has evaluated the submission and recommends that the Waupun Utilities Commission approve the proposal submitted by M.P.B. Builders, Inc. for the 60’ x 120’ x 18’ Design-Build Base Building Project in the amount of $335,798.00, subject to final contract execution and required documentation acceptable to Waupun Utilities. Recommended motion upon proposal review: Motion to award the contract for the 60’ x 120’ x 18’ Design-Build Base Building Project to M.P.B Builders, Inc. in the amount of $335,798.00, subject to final contract execution and required documentation. Attachment Proposal form - M.P.B. Builders, Inc. WAUPUN UTILITIES EMPLOYEE WELLNESS PROGRAM POLICY Health Insurance Premium Contribution 1. Purpose Waupun Utilities (“Utility”) is committed to supporting the health and well-being of its employees and their families and providing access to affordable quality health care plan coverage and benefits. This policy establishes the Utility’s Wellness Program, the components required for participation, and the effect of participation (or non-participation) on the employee's monthly contribution toward health care plan premiums. 2. Applicability This policy applies to all benefit-eligible Utility employees enrolled in the Utility's group health care plan, and to their covered spouses enrolled under that plan. Beginning with the plan year identified in Section 5, spouses covered under an employee's health care plan are included in the Wellness Program requirements on the same basis as the employee. 3. Policy Statement Employees (and, where applicable, covered spouses) are encouraged to participate in the Utility's Wellness Program each plan year. Employees who, together with any covered spouse, complete both required Wellness Program components within the designated completion window will maintain the standard (lower) employee premium contribution rate for the following plan year. Employees who do not complete the required components — or whose covered spouse does not complete the required components — will be subject to a higher employee premium contribution rate for the following plan year, as set out in Section 6. 4. Required Wellness Program Components To satisfy the Wellness Program requirement, the employee and any covered spouse must each complete a wellness check at the Waupun Wellness Clinic at no initial cost to the employee or spouse. The wellness check must be completed within the designated completion window: Specific screening dates, the completion window, and the online portal link will be published annually by the General Manager prior to the start of each Wellness Program cycle. 5. Program Timeline The Wellness Program operates on an annual cycle. Components completed during a designated completion window determines the employee premium contribution rate for the plan year that follows. The General Manager will publish the specific completion window and applicable plan year dates each cycle, consistent with the following structure: • Completion Window: components must be completed within the annual window established by Human Resources (typically October 1 through June 30 of the year preceding the applicable plan year). • Applicable Plan Year: the resulting contribution rate applies for the 12-month plan year beginning January 1 and ending December 31. • Spouse Inclusion: beginning with the plan year designated by General Manager, covered spouses are required to complete a wellness exam on the same schedule as employees in order for the employee to receive the standard contribution rate. 6. Premium Contribution Structure Employees who are benefit-eligible and who participate in the health care plan will pay a monthly premium contribution based on Wellness Program completion as follows: Wellness Program Outcome Employee Contribution Change Employee (and covered spouse, where applicable) completes both required Wellness Program components within the designated window 15% of total monthly premium Baseline rate Employee and/or covered spouse does not complete one or both required components (and no reasonable alternative standard applies) 22.5% of total monthly premium 50% higher The figures above reflect the Utility's current premium contribution structure and are provided as the working template for this policy. The General Manager will confirm these percentages annually against the Utility's active health plan documents and any applicable collective bargaining agreements before publication. 7. Reasonable Alternative Standard Consistent with applicable federal requirements for employer wellness programs (including the Americans with Disabilities Act, the Genetic Information Nondiscrimination Act, and HIPAA nondiscrimination rules), the Utility will provide a reasonable alternative standard — or, where appropriate, waive a requirement — for any employee or covered spouse for whom it is unreasonably difficult due to a medical condition, or medically inadvisable, to complete a required component. Employees should contact the General Manager to request an alternative standard; a request will not be denied without an interactive process, and the standard employee contribution rate will apply once the alternative has been satisfied. 8. Confidentiality of Health Information All individually identifiable health information collected through Wellness Exam is collected and maintained by the Utility's health plan administrator or wellness vendor in accordance with HIPAA privacy and security requirements. The Utility receives only aggregate participation data confirming whether the employee and any covered spouse completed the required exam; the Utility does not receive individual health results or diagnoses. 9. Administration The General Manager administers the Wellness Program, including publishing annual deadlines and instructions, tracking completion status through the plan administrator, verifying eligibility for the standard contribution rate, and applying the appropriate contribution rate through payroll deduction for each plan year. Questions regarding Wellness Program requirements, completion status, or requests for a reasonable alternative standard should be directed to the General Manager. 10. Effective Date This policy is effective upon adoption by the Waupun Utilities Commission and supersedes any prior wellness program or premium contribution policy addressing the same subject matter. The General Manager will review this policy annually and recommend updates as needed to reflect changes in plan design, vendor requirements, or applicable law. This policy is subject to amendment by the Waupun Utilities Commission at any time. Adopted by the Waupun Utilities Commission: _______________________ Motion: To amend the 2026 Water Utility budget to include rehab maintenance costs for water Wells #2 & #3. Since the WDNR denied our application to construct Well #6 in April 2026, the utility engaged Municipal Well & Pump to evaluate the longevity of the two existing wells. The evaluation determined the life of each Well could be extended with routine rehab maintenance including pump, motor and piping replacements. The total rehab for Well #2 is $52,157 and Well #3 is $50,328 for a total of $102,485. This budget amendment proposes the completion of both Well rehabilitations in the 2026 budget year at a total cost not to exceed $120,000. Electric Water Sewe r Total Well #2 & #3 Rehabilitation - 120,000 - 120,000 Total Amendment - $ 120,000$ -$ 120,000$ WATER BUDGET Cash Flow April 2026 October 2026 Amended Amended Budget #1 Budget #2 $ Change Sources of Cash Total Operating Revenues 2,685,986 $ 2,685,986 $ - $ Interest Earnings 10,000 10,000 - Total Sources of Cash 2,695,986 2,695,986 - Uses of Cash Total Operation and Maintenance Expenses 1,179,057 1, 299,057 120,000 Taxes 317,190 317,190 - Debt Service - 2019 Revenue Bonds 111,788 111,788 - 2019 Refunding Revenue Bonds 425,813 425,813 - Vehicle Equipment Replacement Funding 50,000 50,000 - Plant Additions and Construction 865,800 865,800 - Total Uses of Cash 2,949,648 3,069,648 120,000 Cash Applied to / (Used From) Water Reserves (253,662)$ (373,662)$ (120,000) $ Unrestricted Cash Reserves as of March 31 & August 31, 2026 3,063,100$ 3,229,530$ Projected Unrestricted Cash Reserves 2,809,438$ 2,855,868$ Estimated Months of Unrestricted Cash on Hand 28.59 26.38 Waupun Utilities 2026 Budget - Electric, Water & Sewer Budget Amendment October 12, 2026 Page 1 of 1 Compensation for Standby Employees assigned for standby status may be eligible to receive additional compensation for the assigned standby period, and eligibility for and receipt of such pay rate is determined on a case-by-case basis by the Department Supervisor and the General Manager. The final decision as to whether the employee will receive pay at the rate described below by department shall belong to the General Manager and only subject to review by the Commission. The Utilities reserves the right to change the standby period to accommodate operational changes. The employee assigned to standby will remain available for the time periods designated by the Department Supervisor or General Manager. Holidays occurring during an assigned standby period will typically be covered from the end of the shift to the start of the next regularly scheduled workday. The standby schedule will be approved by the applicable Department Supervisor. Employees on standby may be eligible to receive call-in pay, overtime, and double-time for actual hours worked as provided and subject to approval as identified in this policy. Electric Department Electric Department employees, as determined by the Department Supervisor or General Manager, shall be assigned on a rotating weekly basis to standby responsibilities on weekends and holidays. Employees assigned to standby shall remain available for contact and shall be able to respond to a call within a maximum of 20 minutes. Employees assigned to standby must remain capable of safely performing assigned work if called in and may not consume alcoholic beverages while on standby. Electric Department employees assigned to standby shall receive twelve (12) hours of straight-time pay for each weekend standby period, defined as beginning at the end of the employee's work week and continuing through the employee's scheduled start time on Monday. An employee assigned to standby for an observed weekday holiday shall receive five (5) hours of straight-time pay. While on standby, the normal call-in compensation provisions shall apply for actual hours worked. Water/Sewer Collection and Distribution Department Water/Sewer Collection and Distribution employees, as determined by the Department Supervisor or General Manager, shall be assigned on a rotating weekly basis to standby responsibilities on weekends and holidays. Employees assigned to standby shall remain available for contact and shall be able to respond to a call within a maximum of 30 minutes. Employees assigned to standby must remain capable of safely performing assigned work if called in and may not consume alcoholic beverages while on standby. Water/Sewer Collection and Distribution employees assigned to standby shall receive nine (9) hours of straight-time pay for each weekend standby period, defined as beginning at the end of the employee's work week and continuing through the employee's scheduled start time on Monday. An employee assigned to standby for an observed weekday holiday shall receive four (4) hours of straight- time pay. While on standby, the normal call-in compensation provisions shall apply for actual hours worked. Office On the day following scheduled disconnections, an office staff employee, as determined by the Department Supervisor or General Manager, shall be assigned to standby when customers remain Deleted: 18% of their regular hourly wage Deleted: standby Deleted: call for Deleted: , which typically may be from 3:00 p.m. Friday to 7:00 a.m. Monday Deleted: While assigned in a standby capacity, the employee shall remain available for contact and so that he or she can respond to a call within a maximum 20 minute response time, and the employee may not consume alcoholic beverages. Deleted: and disconnected. The employee assigned to standby shall have Utility-related phone calls forwarded to a Utility-provided phone and shall remain available for contact from the end of the employee's scheduled workday on the day of disconnections until the start of the employee's next scheduled workday. Office employees assigned to standby shall receive three (3) hours of straight-time pay. Employees assigned to standby must remain capable of safely performing assigned work if called and may not consume alcoholic beverages while on standby. If an employee receives a Utility-related call while on standby that requires work to be performed but does not require the employee to physically restore service, the employee shall receive overtime compensation for the applicable work performed. If a call requires the employee to physically restore service, the employee shall receive applicable call-in pay and overtime compensation in accordance with the Utility's normal compensation provisions. Compensation for Standby Employees assigned for standby status may be eligible to receive additional compensation for the assigned standby period, and eligibility for and receipt of such pay rate is determined on a case-by-case basis by the Department Supervisor and the General Manager. The final decision as to whether the employee will receive pay at the rate described below by department shall belong to the General Manager and only subject to review by the Commission. The Utilities reserves the right to change the standby period to accommodate operational changes. The employee assigned to standby will remain available for the time periods designated by the Department Supervisor or General Manager. Holidays occurring during an assigned standby period will typically be covered from the end of the shift to the start of the next regularly scheduled workday. The standby schedule will be approved by the applicable Department Supervisor. Employees on standby may be eligible to receive call-in pay, overtime, and double-time for actual hours worked as provided and subject to approval as identified in this policy. Electric Department Electric Department employees, as determined by the Department Supervisor or General Manager, shall be assigned on a rotating weekly basis to standby responsibilities on weekends and holidays. Employees assigned to standby shall remain available for contact and shall be able to respond to a call within a maximum of 20 minutes. Employees assigned to standby must remain capable of safely performing assigned work if called in and may not consume alcoholic beverages while on standby. Electric Department employees assigned to standby shall receive twelve (12) hours of straight-time pay for each weekend standby period, defined as beginning at the end of the employee's work week and continuing through the employee's scheduled start time on Monday. An employee assigned to standby for an observed weekday holiday shall receive five (5) hours of straight-time pay. While on standby, the normal call-in compensation provisions shall apply for actual hours worked. Water/Sewer Collection and Distribution Department Water/Sewer Collection and Distribution employees, as determined by the Department Supervisor or General Manager, shall be assigned on a rotating weekly basis to standby responsibilities on weekends and holidays. Employees assigned to standby shall remain available for contact and shall be able to respond to a call within a maximum of 30 minutes. Employees assigned to standby must remain capable of safely performing assigned work if called in and may not consume alcoholic beverages while on standby. Water/Sewer Collection and Distribution employees assigned to standby shall receive nine (9) hours of straight-time pay for each weekend standby period, defined as beginning at the end of the employee's work week and continuing through the employee's scheduled start time on Monday. An employee assigned to standby for an observed weekday holiday shall receive four (4) hours of straight- time pay. While on standby, the normal call-in compensation provisions shall apply for actual hours worked. Office On the day following scheduled disconnections, an office staff employee, as determined by the Department Supervisor or General Manager, shall be assigned to standby when customers remain disconnected. The employee assigned to standby shall have Utility-related phone calls forwarded to a Utility-provided phone and shall remain available for contact from the end of the employee's scheduled workday on the day of disconnections until the start of the employee's next scheduled workday. Office employees assigned to standby shall receive three (3) hours of straight-time pay. Employees assigned to standby must remain capable of safely performing assigned work if called and may not consume alcoholic beverages while on standby. If an employee receives a Utility-related call while on standby that requires work to be performed but does not require the employee to physically restore service, the employee shall receive overtime compensation for the applicable work performed. If a call requires the employee to physically restore service, the employee shall receive applicable call-in pay and overtime compensation in accordance with the Utility's normal compensation provisions. WAUPUN UTILITIES CELL PHONE REIMBURSEMENT POLICY 1. Purpose Waupun Utilities recognizes that mobile communication is an important component of daily operations and supports the continuity of Utility operations. Employees may be required to use a personal cell phone to support communication, access Utility systems and platforms, receive notifications, and respond to operational needs during and outside of regular work hours. To recognize the business use of personal cell phones, Waupun Utilities will provide eligible employees with a monthly cell phone reimbursement. The reimbursement is intended to offset a portion of the employee’s personal cell phone service costs associated with business-related use. 2. Eligibility All Waupun Utilities employees are eligible for the monthly cell phone reimbursement when their position requires or reasonably benefits from the use of a personal cell phone for Utility business. Business-related cell phone use may include, but is not limited to: • Communication with Utility employees, supervisors, and other departments during regular work hours; • Communication related to Utility operations outside of regular work hours; • Receiving and responding to notifications through the Utility’s Outage Management System (OMS) or other Utility systems; • Accessing Utility applications, platforms, and systems, including two-factor authentication; • Receiving operational alerts, alarms, or notifications, including those associated with Utility treatment facilities; • Communication necessary to support emergency response and continuity of Utility operations; and • Other work-related communication or mobile access necessary to perform assigned job duties. 3. Reimbursement Eligible employees will receive a monthly cell phone reimbursement of $30.00. The reimbursement will be processed through payroll and paid by direct deposit with the employee’s first payroll deposit of each month. The reimbursement is intended to contribute toward the employee’s personal cell phone service costs and is not intended to cover the employee’s entire cell phone bill. Employees receiving the reimbursement are responsible for maintaining an active cell phone service plan and a functioning mobile device capable of supporting the business-related communication and applications required for their position. 4. Business Use Employees receiving a cell phone reimbursement are expected to use reasonable judgment when using their personal cell phone for Utility business and to follow all applicable Utility policies and procedures. WAUPUN UTILITIES CELL PHONE REIMBURSEMENT POLICY The cell phone reimbursement does not, by itself, change an employee’s regular work schedule, establish an expectation of after-hours work, or modify applicable overtime, standby, call-in, or other compensation provisions. Employees should continue to follow all Utility policies and procedures regarding work hours, standby, call-ins, overtime, emergency response, and use of Utility systems. 5. Changes in Eligibility An employee’s eligibility for the cell phone reimbursement may be reviewed or discontinued when the employee’s employment with Waupun Utilities ends or if this policy is amended or discontinued. Waupun Utilities reserves the right to modify the reimbursement amount, eligibility requirements, or this policy as operational needs and business practices change. TO: Waupun Utilities Commissioners FROM: Jeff Stanek, CPA, Finance Director DATE: October 12, 2026 SUBJECT: Draft 2027 Waupun Utilities Budget This memorandum provides a high-level analysis of the draft 2027 budget for Waupun Utilities. A summary schedule is provided along with detailed cash flows, operating income, expense, and plant schedules for each utility. The overall budget is forecasted to increase $4,402,300 or 22.0% over the 2026 budget largely due to a new customer in the industrial park, debt financing and utility construction of a new electric substation. The 2027 budget includes the following:  Average 3.0% cost of living structural wage adjustment and for ecasted step increases in accordance with the Commission approved compensation study  Health insurance cost increase of 1.0% for 2027  All other operation and maintenance expenses include a 3.0% in flationary increase based on recent Consumer Pricing Indices (CPI)  A full year of wages & benefits for recently hired Electric ap prentice & Water/Sewer Operator with the addition of a new Utility Tech employee split between the utilities to focus on locating and other operational tasks  Revenues forecasted conservatively based upon recent historica l consumption data, additional large customer services in the industrial park and new multi-family development  Capital equipment and vehicle replacements for assets past the ir useful life  Debt financing and construction associated with a new Business Park substation and beginning to convert a majority of the remaining 4 kV electric distribution system to 12 kV.  Potential to pay off existing water debt in the amount of $2,0 15,000 with cash on-hand. An analysis by utility follows. ELECTRIC UTILITY The 2027 budget is forecasted to increase $4,421,300, or 33.1%, from the 2026 budget. The change is primarily due to an increase in capital improvement spending associated with the new business park substation and system conversion projects. The multi-year project will be financed with revenue bond debt and will convert a majority of the remaining 4 kV distribution system to 12 kV. The project is estimated to cost $7.0 – 7.6 million with $3.9 million anticipated to be allocated or spent in 2027. New interest payments on the debt financing are budgeted to be $292,600 with no principal payments forecasted for 2027. Additionally, purchase power expense is budgeted to increase from serving multiple services for the new large customer located in the industrial park. Electric rates were effective April 1, 2023 and may be modified in 2027 with the submission of the Test Year 2027 Electric Rate Case to the PSCW late in 2026 to support the new substation construction. The capital budget includes:  $280,000 for a new storage facility at the admin building (70% E, 30% W)  $85,000 to replace a small dump truck  $60,000 to add a small excavator to replace the aging trenchin g machine  $14,400 in wire transportation & handling equipment  $10,000 for routine meter additions & replacements  $53,600 for the electric utility’s share of administrative off ice replacements including server, security cameras, conference room equipment and office carpeting & painting  $7,000 for tool and safety equipment replacements The construction budget includes:  $3,951,000 in substation equipment procurement, engineering an d construction  $221,300 to rebuild overhead lines  $317,600 for voltage conversion  $50,000 for transformers All other items listed for construction are routine in nature. Non-routine or new expenses included in the operating budget are the following:  $86,000 in wages & benefits for a new electric apprentice (ful l year) and $36,200 for electrics share of a new Utility Tech position (70%) split with the other utilities  $31,300 in PSCW costs related to the TY2027 electric rate case WATER UTILITY The 2027 budget is forecasted to decrease ($190,900) or 7.2% over the 2026 budget. There are no planned major street reconstruction projects budgeted for 2027 which accounts for the budget decrease from the prior year. The capital budget includes the following:  $120,000 for a new storage facility at the admin building (70% E, 30% W)  $20,000 for chemical system upgrades at the water treatment fa cility  $7,500 to replace 5 water loggers  $8,500 for trailer wagon replacements & $2,500 for WTF floor s crubbing machine (50%)  $22,200 for routine meter additions & replacements including n ew developments  $22,500 to replace a ½ ton pick-up truck (50% portion)  $40,200 for the water utility’s share of administrative office replacements including server, security cameras, conference room equipment and office carpeting & painting There were no new, non-routine expenses included in the operating budget and no large construction projects anticipated for the capital budget. The water utility has postponed its plans for construction of a new water well due to the denial of the Well #6 application from the WDNR. Instead, the water is rehabbing existing Wells #2 & #3 in 2026 to extend the life of these assets. As a result, the water utility has the opportunity to pay off its existing $2,015,000 in debt from the 2019 Revenue Bonds with cash on-hand. A final determination will be assessed with the completion of the final 2027 budget. SEWER UTILITY The 2027 budget is forecasted to increase $171,900 or 4.3% over the 2026 budget. The capital budget includes the following:  $275,000 to replace the failing electrical breakers WWTP  $17,500 to replace the raw sludge pipeline in the digester bui lding  $27,500 for final clarifier launder covers  $40,000 for an automated transfer switch SCADA integration wit h the new generator  $25,000 to replace two samplers  $10,000 for an MCC-A transformer replacement in the pump & blo wer building  $22,500 to replace a ½ ton pick-up truck (50% portion)  40,200 for the sewer utility’s share of administrative office replacements including server, security camera, conference room equipment and office carpeting & painting The construction and engineering budget includes:  $85,000 for cured-in-place sewer main lining Non-routine and new expenses included in the operating budget are the following:  $30,000 new annual ABNR centrifuge re-build expenses  $6,500 new annual expenses for pigging system replacements  $16,000 in biotower tuck-pointing. We will discuss these schedules in greater detail on Monday, November 9 th. Waupun Utilities 2027 Budget Summary Electric Water Sewer Total Sources of Cash Operating Revenues 13,407,415 $ 2,685,767 $ 3,922,489 $ 20,015,671 $ Debt Financing 3,951,000 - - 3,951,000 Equipment Replacement Funds 85,000 - - 85,000 Interest Earnings 40,000 50,000 40,000 130,000 Total Sources of Cash 17,483,415 2,735,767 3,962,489 24,181,671 Uses of Cash Operation and Maintenance Expenses 11,921,299 1,354,298 2,344,900 15,620,497 Depreciation on Meters - - 32,500 32,500 Taxes 405,949 391,816 - 797,765 Debt Service 2019 Refunding Revenue Bonds - 424,413 - 424,413 2020/21 USDA Revenue Bonds - - 896,961 896,961 2026 Revenue Bonds 292,639 - - 292,639 Plant Additions and Construction 1,193,437 243,363 545,163 1,981,963 Plant - Electric Substation 3,951,000 - - 3,951,000 Vehicle Replacement Funding - - - - Equipment Replacement Funding - 50,000 250,000 300,000 Debt Reserve Account Funding - - 90,000 90,000 Removal Expenses 10,000 - - 10,000 Total Uses of Cash 17,774,324 2,463,890 4,159,524 24,397,738 Cash Applied to (Used from) Reserves (290,909)$ 271,877 $ (197,035) $ (216,067) $ 2026 Budget - Uses of Cash 13,353,044$ 2,654,762 $ 3,987,631 $ 19,995,437 $ $ Difference 4,421,280$ (190,872) $ 171,893 $ 4,402,301$ % Difference 33.11% -7.19% 4.31% 22.02% Waupun Utilities 2027 Budget - Electric Cash Flow Debt Test Year Reserves Financing Total 2023 Schedule Sources of Cash Total Operating Revenues 13,407,415 $ - $ 13,407,415$ 12,110,971 $ Operating income schedule 2026 Revenue Bonds (Substation) - 7,000,000 7,000,000 Vehicle Replacement Fund 85,000 - 85,000 Current equipment purchases Interest Earnings 40,000 - 40,000 - Total Sources of Cash 13,532,415 7,000,000 20,532,415 12,110,971 Uses of Cash Total Operation and Maintenance Expenses 11,921,299 - 11,921,299 10,531,065 Operating income schedule Taxes 405,949 - 405,949 351,986 Operating income schedule Debt Service - - 2026 Revenue Bonds 292,639 - 292,639 - Estimated repayment schedule (I n Plant Additions and Construction - Reserves 1,193,437 - 1,193,437 692,500 Plant/Construction schedule Plant Additions and Construction - Debt Financed - 3,951,000 3,951,000 - Vehicle Replacement Fund - - - - Annual funding Removal Expenses 10,000 - 10,000 10,000 Prior year estimate Total Uses of Cash 13,823,324 3,951,000 17,774,324 11,585,551 Cash Applied to / (Used from) Electric Reserves (290,909)$ 3,049,000 $ 2,758,091 $ 525,420 $ 2027 Budget EB-1 Waupun Utilities 2027 Budget - Electric Operating Income Account 2027 Number OPERATING REVENUES Budget Source Sales of Electricity 440 Residential 4,400,391 $ Consumer Analysis 441 General service (Commercial) 1,539,322 Consumer Analysis 442 Small power - TOD 1,442,242 Consumer Analysis 443.1 Large power - TOD 2,315,265 Consumer Analysis 443.2 Industrial power - TOD 1,250,737 Consumer Analysis 443.3 Large Industrial power - TOD 2,183,036 Consumer Analysis 444 Street & security lighting 151,344 Separate Analysis Total Sales of Electricity 13,282,338 Other 422 Sale of Equipment - 450 Forfeited discounts 15,700 A nnualized '26 Actuals 451 Miscellaneous service revenue 9,200 A nnualized '26 Actuals 454 Rent from electric pr operty 100,177 Pole contact and tower rent Total Operating Revenues 13,407,415 OPERATING EXPENSES Operation and Maintenance 555 Purchased power 10,555,737 Ex pense Schedule 580 Operation and supervision and engineering 120,531 Ex pense Schedule 582 Station 14,428 Ex pense Schedule 583 Overhead line 42,678 Ex pense Schedule 584 Underground line 103,465 Ex pense Schedule 585 Street lighting and signal system 10,275 Ex pense Schedule 586 Meter 17,955 Ex pense Schedule 587 Customer installations 116 Ex pense Schedule 588 Miscellaneous 58,838 Ex pense Schedule 592 Maintenance of station equipment 11,583 Ex pense Schedule 593 Maintenance of overhead lines 119,460 Ex pense Schedule 594 Maintenance of underground lines 82,028 Ex pense Schedule 595 Maintenance of line transformers 153 Ex pense Schedule 596 Maintenance of street lighting 10,486 Ex pense Schedule 597 Maintenance of meters 10,266 Ex pense Schedule 901 Supervision office 15,213 Ex pense Schedule 902 Meter reading labor 11,949 Ex pense Schedule 903 Customer records and collection 109,054 Ex pense Schedule 904 Uncollectible accounts 300 Ex pense Schedule 913 Sales/advertising 907 Ex pense Schedule 920 Administrative and general salaries 94,431 Ex pense Schedule 921 Office supplies 85,181 Ex pense Schedule 923 Outside services employed 54,159 Ex pense Schedule 924 Property insurance 31,141 Ex pense Schedule 925 Injuries and damages 14,757 Ex pense Schedule 926 Employee pensions and benefits 282,693 Ex pense Schedule 928 Regulatory commission 31,320 Ex pense Schedule 930 Miscellaneous 10,821 Ex pense Schedule 932 Maintenance of general plant 21,374 Expense Schedule Total Operation and Maintenance Expenses 11,921,299 403 Depreciation 707,627 Ex pense Schedule 408 Taxes 405,949 Expense Schedule Total Operating Expenses 13,034,875 OPERATING INCOME 372,540$ EB-2 Waupun Utilities 2027 Budget - Electric Expenses Account Actual Actual Actual YTD Budget Budget Number 2023 2024 2025 3 yr Average 7/ 31/2026 2026 2027 Budget Notes/Source OPERATION AND MAINTENANCE EXPENSES 555 Purchased power 8,514,648 $ 8,201,269 $ 9,149,208 $ 8,621,708 $ 5,935,341 $ 9,295,856 $ 10,555,737 $ Separate Analysis 580 Operation, supervision and engineering 45,451 53,182 64,471 54,368 29,215 79,467 120,531 Separate Analysis 582 Station 12,207 10,930 14,008 12,382 8,400 13,639 14,428 Actual 2025 with inflation 583 Overhead line 24,838 33,221 47,569 35,209 23,966 34,218 42,678 Annualized YTD 7/26 with inflation 584 Underground line 30,847 81,284 77,265 63,132 42,006 105,618 103,465 Annualized YTD 7/26 with inflation + 1/3 of new apprentice new salary 585 Street lighting and signal system 6,537 8,430 8,755 7,907 5,791 7,452 10,275 Annualized YTD 7/26 with inflation 586 Meter 11,203 14,127 17,432 14,254 8,194 17,132 17,955 Actual 2025 with inflation 587 Customer installations 197 141 - 113 - 257 116 3 Yr Average with inflation 588 Miscellaneous 27,958 44,905 57,124 43,329 7,410 49,891 58,838 Actual 2025 with inflation 592 Maintenance of station equipment 3,438 3,088 5,266 3,930 6,497 5,813 11,583 Annualized YTD 7/26 with inflation 593 Maintenance of overhead lines 43,721 123,329 97,396 88,149 113,496 162,564 119,460 3 Yr Avg w/ inflation + tree contractor + 1/3 of new Apprentice 594 Maintenance of underground lines 14,679 29,014 19,853 21,182 9,141 47,027 82,028 Annualized YTD 7/26 with inflation + 1/3 of new Apprentice + 70% of Utility Tech 595 Maintenance of line transformers - - 445 148 - 41 153 3 Yr Average with inflation 596 Maintenance of street lighting 5,077 9,187 7,213 7,159 5,903 7,952 10,486 Annualized YTD 7/26 with inflation 597 Maintenance of meters 3,960 7,156 9,967 7,028 3,616 10,087 10,266 Actual 2025 with inflation 901 Supervision office 16,105 19,134 23,415 19,551 11,619 14,471 15,213 Separate Analysis 902 Meter reading labor 9,240 10,222 11,335 10,266 7,105 11,278 11,949 WPPI Shared Service Estimate 903 Customer records and collection 97,843 117,327 98,655 104,608 61,169 107,005 109,054 3 Yr Average with inflation 904 Uncollectible accounts 648 - 216 288 257 225 300 3 Yr Average with inflation 913 Sales/advertising 856 801 986 881 5,401 839 907 3 Yr Average with inflation 920 Administrative and general salaries 65,150 69,138 85,058 73,115 48,600 88,808 94,431 Separate Analysis 921 Office supplies and expenses 76,559 68,429 76,937 73,975 36,770 67,834 85,181 Separate Analysis 923 Outside services employed 36,983 32,407 36,337 35,242 35,130 58,640 54,159 Separate Analysis 924 Property insurance 8,632 11,962 10,845 10,480 21,200 14,432 31,141 Separate Analysis 925 Injuries and damages 8,833 7,587 6,823 7,748 8,302 14,198 14,757 Separate Analysis 926 Employee pensions and benefits 196,512 233,133 242,745 224,130 154,938 258,664 282,693 Separate Analysis, excludes GASB 68 & 75, apprentice training program 928 Regulatory commission 30,408 318 - 10,242 1,025 - 31,320 Actual 2023 Rate Study Cost + Inflation 930 Miscellaneous 11,639 9,356 7,790 9,595 4,812 8,017 10,821 Separate Analysis 932 Maintenance of general plant 21,588 11,636 28,285 20,503 12,641 16,903 21,374 3 Yr Average with inflation TOTAL OPERATION AND MAINTENANCE EXPENSES 9,325,757 9,210,711 10,205,395 9,580,621 6,607,944 10,498,329 11,921,299 403 Depreciation 652,660 667,084 703,404 674,383 410,184 703,172 707,627 Separate Analysis 408 Taxes 300,655 316,192 365,914 327,587 190,205 331,032 405,949 Separate Analysis TOTAL OPERATING EXPENSES 10,279,072$ 10,193,988 $ 11,274,713 $ 10,582,591 $ 7,208,333 $ 11,532,533 $ 13,034,875 $ EB-3 Waupun Utilities 2027 Budget - Electric Plant Additions and Construction Proposed Budget Plant Additions: Meters 10,000$ Replace One-Ton Dump Truck (Unit #149) E - 100% 85,000 Pole Shed @ Admin Bldg. (E-70%, W-30%) 280,000 Spider Wire System E - 100% 14,000 Small scale excavator w/ attachments (Dingo) E - 100% 60,000 Office Admin Upgrades (E-40%, W-30%,S-30%) 45,550 Office Server Upgrade (E-40%, W-30%,S-30%) 8,000 Misc. Tools, Safety Equipment & Testing E - 100% 7,000 Total Plant Additions 509,550$ Routine Construction: Rebuild overhead lines 221,250 $ Underground cable replacements 75,000 Voltage converstion 317,637 LED street lighting 10,000 Transformers 50,000 Services 10,000 Total Construction (Reserve-financed) 683,887$ Plant Additions and Construction (Reserves) 1,193,437 $ Substation Construction (Debt-financed) 3,773,000 Substation Engineering (Debt-financed) 178,000 Total Construction (Debt-financed) 3,951,000 $ Total Plant Additions and Construction 5,144,437 $ EB-4 Waupun Utilities 2027 Budget - Water Cash Flow - Budget to Test Year 2007 Comparison 2027 Test Yea r Budget 2007 $ Difference % Difference Sources of Cash Total Operating Revenues 2,685,767 $ 2,545,864 $ 139,903 $ 5.50% Sale of Equipment - - - n/a Interest Earnings 50,000 50,000 - n/a Total Sources of Cash 2,735,767 2,595,864 139,903 5.39% Uses of Cash Total Operation and Maintenance Expenses 1,354,298 838,321 515,977 61.55% Taxes 391,816 306,875 84,941 27.68% Debt Service 2014 Revenue Bonds - 907,610 (907,610) n/a 2019 Revenue Bonds - - - n/a 2019 Refunding Revenue Bonds 424,413 - 424,413 n/a Equipment Replacement Funds - - - n/a Vehicle Equipment Replacement Funding 50,000 - 50,000 n/a Plant Additions and Construction 243,363 267,700 (24,337) -9.09% Total Uses of Cash 2,463,889 2,320,506 143,383 6.18% Cash Applied to / (Used From) Water Reserves 271,878$ 275,358 $ (3,480) $ -1.26% WB-1 Waupun Utilities 2027 Budget - Water Operating Income - Budget to Test Year 2007 Comparison Accoun t 2027 Test Year Number Budget 2007 $ Difference % Differenc e OPERATING REVENUES Sales of Water 461.1 Residential 1,229,658 $ 1,286,370 $ (56,712) $ -4.41% 461.2 Multifamily 184,168 - 184,168 n/a 461.3 Commercial 257,889 359,540 (101,651) -28.27% 461.4 Industrial 64,701 147,739 (83,038) -56.21% 462 Private fire protection 47,294 22,812 24,482 107.32% 463 Public fire protection 782,289 674,671 107,618 15.95% 464 Public authorit y 52,590 44,738 7,852 17.55% Total Sales of Water 2,618,59 0 2,535,870 82,720 3.26% Other 422 Sale of equipment - - - 0.00% 470 Forfeited discounts 4,100 4,791 (691) -14.42% 471 Miscellaneous service revenue 3,500 1,569 1,931 123.07% 472 Rent from water property 19,677 - 19,677 n/a 474 Other water revenue s 39,900 3,634 36,266 997.96% Total Operating Revenues 2,685,767 2,545,864 139,903 5.50% OPERATING EXPENSES Operation Source of Supply 601 Supervision 254 4,000 (3,746) -93.66% 611 Structures 274 - 274 n/a 614 Wells - 2,000 (2,000) -100.00% Pumping 620 Supervision and engineering - 1,000 (1,000) -100.00% 623 Power for pumping 105,753 95,399 10,354 10.85% 624 Pumping labor 9,133 32,619 (23,486) -72.00% 626 Miscellaneous 300 4,000 (3,700) -92.50% 631 Structures 111 1,000 (889) -88.94% 633 Pumping equipment 2,109 500 1,609 321.82% Water Treatment 640 Supervision and engineering 126,474 46,270 80,204 173.34% 641 Chemicals 43,234 63,469 (20,235) -31.88% 642 Operation labor 195,869 71,839 124,030 172.65% 643 Miscellaneous 1,700 5,120 (3,421) -66.81% 651 Structures 200 - 200 n/a 652 Treatment equipment 13,405 19,714 (6,309) -32.00% Transmission and Distribution 662 Transmission and Distribution Lines 14,502 - 14,502 n/a 663 Meter 11,106 8,958 2,148 23.98% 664 Customer installations 28,400 - 28,400 n/a 665 Miscellaneous expenses 35,315 - 35,315 n/a 671 Structures - - - n/a 672 Distribution reservoirs 47,832 58,747 (10,915) -18.58% 673 Transmission and distribution mains 83,785 54,463 29,322 53.84% 675 Services 54,396 30,216 24,180 80.02% 676 Meters 16,253 7,269 8,984 123.59% 677 Hydrants 13,046 16,677 (3,631) -21.77% WB-2 Waupun Utilities 2027 Budget - Water Operating Income - Budget to Test Year 2007 Comparison Accoun t 2027 Test Year Number Budget 2007 $ Difference % Differenc e Customer Accounts 901 Supervision 15,213 17,500 (2,287) -13.07% 902 Meter reading labor 9,498 12,362 (2,864) -23.17% 903 Accounting and collecting labor 98,458 44,652 53,806 120.50% 904 Uncollectible accounts - 200 (200) -100.00% Administrative and General 920 Salaries 79,218 13,523 65,695 485.80% 921 Office supplies 52,605 42,686 9,919 23.24% 923 Outside services employed 46,113 32,000 14,113 44.10% 924 Property insurance 21,687 11,553 10,134 87.72% 925 Injuries and damages 12,245 13,600 (1,355) -9.96% 926 Employee pensions and benefits 171,067 116,352 54,715 47.03% 928 Regulatory commission - 1,000 (1,000) -100.00% 930 Miscellaneous 1,766 800 966 120.72% 932 General plan t 42,977 8,833 34,144 386.56% TOTAL OPERATION AND MAINTENANCE 1,354,298 838,321 515,977 61.55% 403 Depreciation 642,195 490,129 152,066 31.03% 408 Taxes 391,816 306,875 84,941 27.68% TOTAL OPERATING EXPENSES 2,388,309 1,635,325 752,984 46.04% OPERATING INCOME 297,458$ 910,539 $ (613,081)$ -67.33% WB-2 Waupun Utilities 2027 Budget - Water Expenses Account Actual Actual Actual 3 Yr YTD Budget Budget Number OPERATING EXPENSES 2023 2024 2025 Average 7/31/2026 2026 2027 Budget Notes/Source OPERATION AND MAINTENANCE Source of Supply 601 Operation Labor and Expenses 195$ 544 $ - $ 246 $ 227 $ 298 254 3 yr. avg. with inflation 611 Structures and Improvements 798 - - 266 - 274 274 3 yr. avg. with inflation 614 Wells and Springs 990 4,826 2,419 2,745 2,739 - - Well Rehab (every 10 years) Pumping 620 Operation Supervision and engineering - - - - - - - Historical trends 623 Fuel or Power Purchased for Pumping 80,846 74,531 78,901 78,093 59,893 80,691 105,753 Annualized YTD 7/26 with inflation 624 Pumping Labor and Expenses 1,782 13,515 11,303 8,867 5,373 5,462 9,133 3 yr. avg. with inflation 626 Miscellaneous Expenses - 36 - 12 38 300 300 Historical trends 631 Structures and Improvements 297 25 - 107 - 412 111 3 yr. avg. with inflation 633 Pumping Equipment 2,825 3,318 - 2,048 2,373 2,290 2,109 3 yr. avg. with inflation Water Treatment 640 Operation Supervision and Engineering 63,275 98,385 112,265 91,308 42,347 62,390 126,474 Separate Analysis 641 Chemicals 44,776 36,751 44,397 41,975 22,787 45,852 43,234 3 yr. avg. with inflation 642 Operation Labor and Expenses 91,879 102,192 170,390 121,487 110,247 164,158 195,869 Annualized YTD 7/26 with inflation 643 Miscellaneous Expenses 1,781 1,548 1,621 1,650 981 1,734 1,700 3 yr. avg. with inflation 651 Structures and Improvements - - 322 107 - 200 200 Historical trends 652 Maintenance of Water Treatment Equipment 1,635 196,920 25,951 74,835 372 13,014 13,405 2026 budget with inflation Transmission and Distribution 662 Transmission and Distribution Lines 21,946 6,947 13,347 14,080 468 13,309 14,502 3 yr. avg. with inflation 663 Meter 4,001 4,543 5,428 4,657 6,222 5,675 11,106 Annualized YTD 7/ 26 with inflation 664 Customer Installations 27,672 27,672 27,048 27,464 15,778 28,280 28,400 2026 budget with inflation 665 Miscellaneous expenses 19,552 28,258 28,847 25,552 19,761 24,227 35,315 Annualized YTD 7/ 26 with inflation 671 Maintenance of Structures and Improvements - - - - - - - Historical trends 672 Maintenance of Distribution Reservoirs 43,092 52,405 43,092 46,196 28,000 48,000 47,832 Separate Analysis 673 Maintenance of Transmission and Distribution Mains 72,409 50,258 48,830 57,166 47,352 76,335 83,785 Annualized YTD 7/ 26 with inflation 675 Services 44,114 41,056 50,083 45,084 28,925 39,740 54,396 3 yr. avg. with inflation + 15% Util Tech 676 Meters 3,193 1,919 1,884 2,332 9,185 2,230 16,253 Annualized YTD 7/ 26 with inflation 677 Hydrants 5,425 15,406 17,168 12,666 3,457 12,301 13,046 3 yr. avg. with inflation Customer Accounts 901 Supervision 13,397 15,078 16,352 14,942 9,309 14,471 15,213 Separate Analysis 902 Meter reading labor 7,713 8,468 8,531 8,237 5,797 9,413 9,498 WPPI provided estimates for 2027 903 Customer Accounts 86,966 102,763 87,105 92,278 55,276 90,534 98,458 Annualized YTD 7/ 26 with inflation 904 Uncollectible accounts - - 105 35 109 - - Historical trends WB-3 Page 4 of 6 Waupun Utilities 2027 Budget - Water Expenses Account Actual Actual Actual 3 Yr YTD Budget Budget Number OPERATING EXPENSES 2023 2024 2025 Average 7/31/2026 2026 2027 Budget Notes/Source Administrative and General 920 Salaries 53,743 56,934 62,205 57,627 38,731 74,337 79,218 Separate Analysis 921 Office supplies 46,615 49,171 51,073 48,953 31,402 50,646 52,605 Actual 2025 with Inflation 923 Outside services employed 41,888 69,164 23,257 44,770 23,454 54,845 46,113 3 yr. avg. with inflation 924 Property insurance 15,525 17,602 16,579 16,569 11,378 20,457 21,687 Separate Analysis 925 Injuries and damages 10,682 8,580 9,554 9,605 6,849 11,646 12,245 Separate Analysis 926 Employee pensions and benefits 124,538 134,366 158,637 139,180 95,770 186,850 171,067 Separate Analysis, excludes GASB 68 & 75 928 Regulatory commission - - - - - - - No PSC charges anticipated 930 Miscellaneous 3,509 543 1,091 1,714 792 1,685 1,766 3 yr. avg. with inflation 932 Maintenance of general plant 22,831 62,261 40,085 41,726 14,724 37,001 42,977 3 yr. avg. with inflation 959,890 1,285,985 1,157,870 1,134,582 700,114 1,179,057 1,354,298 403 Depreciation 569,126 549,014 545,506 554,549 344,570 626,864 642,195 Based on estimated plant balances 408 Taxes 336,766 336,686 399,234 357,562 198,768 317,190 391,816 Separate Analysis TOTAL OPERATING EXPENSES 1,865,782$ 2,171,685 $ 2,102,610 $ 2,046,692 $ 1,243,452 $ 2,123,111 $ 2,388,309 $ TOTAL OPERATION AND MAINTENANCE WB-3 Page 5 of 6 Waupun Utilities 2027 Budget - Water Plant Additions and Construction Proposed Budget Plant Additions: Water meters & meter modules 22,200$ Chemical Scale Replacements 20,000 Pole Shed @ Admin Bldg. (E-70%, W-30%) 120,000 Replace 5 Water Loggers 7,500 Trailer Wagon Replacements (S-50%,W-50%) 8,500 Pick-up Truck Replacment - 1/2 ton (Unit #146) (S-50%,W-50%) 22,500 Floor Scrubbing Machine (S-50%,W-50%) 2,500 Office Admin Upgrades (E-40%, W-30%,S-30%) 34,163 Office Server Upgrade (E-40%, W-30%,S-30%) 6,000 Total Plant Additions 243,363 $ Construction: - Total Plant Additions and Construction 243,363 $ WB-4 Waupun Utilities 2027 Budget - Sewer Cash Flow - Budget to TY 2025 Comparison TY 2025 2027 Revenue Budget Requirement $ Difference Sources of Cash Total Operating Revenues 3,922,489 $ 4,033,561 $ (111,072) $ Equipment replacement funds - - - Sale of Equipment - - - Investment Income 40,000 40,000 - Total Sources of Cash 3,962,489 4,073,561 (111,072) Uses of Cash Total Operation and Maintenance Expenses 2,344,900 2,304,079 40,821 Debt Service 2020/21 USDA Bonds 896,961 896,982 (22) Debt reserve account 90,000 90,000 - Depreciation on meters 32,500 32,500 - USDA Equipment Replacement Account Funding (A) 250,000 250,000 - Vehicle Replacement Funding - - n/a Plant Additions and Construction 545,163 500,000 45,163 Total Uses of Cash 4,159,524 4,073,561 85,963 Cash Applied to / (Used From) Sewer Reserves (197,035)$ - $ (197,035)$ (A) This fund is required by the USDA as a condition of obtaining the 2020/21 Sewer Revenue Bonds. The amounts being set aside annually will be used to fund future replacements of specific ABNR short-lived assets. SB-1 Waupun Utilities 2027 Budget - Sewer Operating Income - Budget to TY 25 Comparison TY 2025 Account 2027 Revenue Numbe r Budget Requirement $ Difference % Difference OPERATING REVENUES Wastewater Revenues 722.1 Residential 1,182,750 $ 1,175,350 $ 7,400 $ 0.63% 722.2 Commercial 470,393 457,155 13,238 2.90% 722.3 Industrial 55,437 33,530 21,907 65.34% 722.4 Public authorit y 1,884,096 2,079,066 (194,970) -9.38% Total Metered Revenue 3,592,677 3,745,101 (152,424) -4.07% Other 722 Sale of equipment - - - 0.00% 725 Other sewerage services 172,900 133,500 39,400 29.51% 731 Forfeited discounts 3,600 3,800 (200) -5.26% 735 Miscellaneous operating revenues 153,312 151,160 2,152 1.42% Total Operating Revenues 3,922,489 4,033,561 (111,072) -2.75% OPERATING EXPENSES Operation 820 Supervision and labor 126,474 146,400 (19,926) -13.61% 821 Power for pumping 435,506 361,206 74,300 20.57% 823 Chemicals 211,124 262,000 (50,876) -19.42% 827 Operating supplies 69,968 81,452 (11,484) -14.10% 828 Laboratory labor 72,814 74,663 (1,849) -2.48% 829 Laboratory supplies 39,024 51,046 (12,022) -23.55% Total Operating 954,910 976,767 (21,857) -2.24% Maintenance 831 Sewage collection system 179,712 143,452 36,260 25.28% 832 Pumping equipment 8,943 7,902 1,041 13.17% 833 Treatment plant equipment 233,591 241,008 (7,417) -3.08% 834 General plant 189,597 177,610 11,987 6.75% Total Maintenance 611,843 569,972 41,871 7.35% Customer Accounts Expenses 840 Accounting and collecting 152,262 154,080 (1,818) -1.18% 842 Meter reading 9,191 8,675 516 5.95% Total Customer Accounts 161,453 162,755 (1,302) -0.80% Administrative and General Expenses 850 General office salaries 79,218 67,470 11,748 17.41% 851 General office supplies 86,263 91,860 (5,597) -6.09% 852 Outside services 80,523 90,738 (10,214) -11.26% 853 Property insurance 69,580 62,272 7,308 11.74% 854 Employee pensions and benefits 244,992 247,005 (2,013) -0.81% 856 Miscellaneous general 56,117 35,240 20,877 59.24% Total Administrative and General 616,694 594,585 22,109 3.72% Total Operation and Maintenance Expense 2,344,900 2,304,079 40,821 1.77% 403 Depreciation 1,814,329 1,781,463 32,866 1.84% TOTAL EXPENSES 4,159,229 4,085,542 73,687 1.80% OPERATING INCOME (236,740)$ (51,981) $ (184,759)$ 355.44% SB-2 Waupun Utilities 2027 Budget - Sewer Expenses Account Actual Actual Actual YTD Budget Budget Number 2023 2024 2025 7/31/2026 2026 2027 Budge t Notes / Source 820 Supervision and labor 133,683 $ 125,073$ 123,830$ 127,529$ 42,119 $ 62,390 $ 126,474$ S eparate Analysis 821 Power for pumping 235,989 294,880 376,247 302,372 256,970 386,626 435,506 Separate Analysis - Add'l greenhouse lighting 823 Chemicals 213,743 105,693 173,834 164,423 88,211 238,100 211,124 S eparate Analysis 827 Operating supplies 37,447 33,375 40,242 37,021 38,296 83,900 69,968 S eparate Analysis 828 Laboratory labor 62,053 70,312 69,449 67,271 40,814 68,964 72,814 A nnualized YTD 7/26 with inflation 829 Laboratory supplies 30,851 48,890 39,915 39,885 22,101 44,642 39,024 Annualized YTD 7/26 with inflation Total Operating 713,766 678,223 823,517 738,502 488,512 884,622 954,910 831 Sewage collection system 149,839 165,869 152,933 156,214 97,052 161,204 179,712 Annualized YTD 7/26 with inflation + 15% of Utility Tech 832 Pumping equipment 9,823 11,052 6,488 9,121 5,031 6,617 8,943 A nnualized YTD 7/26 with inflation 833 Treatment plant and equipment 157,926 174,098 226,666 186,230 102,553 256,832 233,591 A nnualized YTD 7/26 with inflation 834 General plant 177,181 212,830 162,212 184,074 99,356 178,042 189,597 3 yr. avg.with inflation Total Maintenance 494,769 563,849 548,299 535,639 303,992 602,695 611,843 840 Accounting and collecting 138,497 149,154 136,037 141,229 85,675 140,273 152,262 A nnualized YTD 7/26 with inflation 842 Meter reading 7,108 7,863 7,886 7,619 5,514 9,109 9,191 WPPI provided estimates for 2026 Total Customer Accounts 145,605 157,017 143,923 148,848 91,189 149,382 161,453 850 Administrative and general salaries 55,211 57,855 66,452 59,839 41,671 74,337 79,218 S eparate analysis 851 General office supplies 73,078 63,879 75,495 70,817 48,855 65,644 86,263 A nnualized YTD 7/26 with inflation 852 Outside services 37,409 75,460 91,568 68,146 42,366 54,115 80,523 S eparate analysis 853 Insurance 41,286 60,404 58,620 53,437 37,069 66,843 69,580 S eparate analysis 854 Employee pensions and benefits 247,747 231,993 241,057 240,266 128,325 257,649 244,992 Separate Analysis, excludes GASB 68 & 75 856 Miscellaneous general 35,177 72,167 56,105 54,483 25,152 46,646 56,117 3 yr. avg.with inflation Total Administrative and General 489,908 561,758 589,297 546,988 323,438 565,235 616,694 Total Operation and Maintenance 1,844,048 1,960,847 2,105,036 1,969,977 1,207,130 2,201,934 2,344,900 403 Depreciation 715,815 1,043,800 1,393,140 1,050,918 1,057,038 1,775,815 1,814,329 Separate analysis TOTAL OPERATING EXPENSES 2,559,863$ 3,004,647 $ 3,498,176 $ 3,020,895 $ 2,264,168 $ 3,977,749 $ 4,159,229 $ Operating Expenses Maintenance Expenses Customer Accounts Expenses Administrative and General Expenses 3 yr. Average SB-2 Waupun Utilities 2027 Budget - Sewer Plant Additions and Construction Proposed Budget Plant Additions: Item Building Utility Allocation Replace WWTP Feeder Breakers entrie plant 275,000 $ Replace Raw Sludge Pipeline Digester Bldg #80 17,500 Final Clarifier Launder Covers Clarifiers Final 27,500 Automatic Transfer Switch (SCADA Integration) Generator 40,000 MCC-A Transformer Replacement Pump & Blower Bldg. 10,000 WWTP Samplers (2) Collection 25,000 Pick-up Truck Replacment - 1/2 ton (Unit #146) WWTP Bldg (S-50%,W-50%) 22,500 Floor Scrubbing Machine WWTP Bldg (S-50%,W-50%) 2,500 Office Admin Upgrades (E-40%, W-30%,S-30%) 34,163 Office Server Upgrade (E-40%, W-30%,S-30%) 6,000 Total Plant Additions 460,163$ Construction: Sewer main CIPP lining 85,000 Total Plant Additions and Construction 545,163$ ER - Denotes Plant Addition is eligible to be funded through Equipment Replacement fund reserves SB-2 TO: Waupun Utilities Commissioners FROM: Steve Brooks, General Manager DATE: October 12, 2026 SUBJECT: General Manager Report Meeting with Industrial Customer Waupun Utilities staff met with the leadership and operations team from a large industrial customer to discuss our long-standing relationship and opportunities to partner on replacing aging electric infrastructure. As part of the discussion, we also explored relocating some of the existing electric equipment to improve system reliability and strengthen the infrastructure for years to come. These efforts will help ensure Waupun Utilities can continue providing reliable, affordable, and safe electric service. WPPI Annual Conference Mayor Bishop, Utility Commissioner Dan Siebers, and Utility staff attended the WPPI Annual Meeting held at Blue Harbor Resort in Sheboygan, September 16–18. The Annual Meeting brings together WPPI member utilities for education, industry updates, and discussion of issues affecting the future of public power. Sessions and presentations provide attendees with information on current utility trends, emerging challenges and opportunities, regulatory and operational matters, and strategies for continuing to provide safe, reliable, and affordable services. Chris Jahn was recognized during the awards ceremony for successfully completing the WPPI Joint Action Leadership program, a two-year commitment focused on developing a deeper understanding of joint action and the value of WPPI's member partnership. MEUW Member Roundtable Staff attended the MEUW Member Roundtable held at the Juneau Community Center on September 30 to exchange ideas and learn from one another about leading practices, operating challenges, and emerging issues affecting municipal electric utilities. Community Outreach Staff participated in the Waupun Senior Expo, held at the Waupun Community Center on October 1. Prior to the start of the event, staff assisted with directing exhibitors to their assigned booths, providing information about the day's events, and directing parking. During the event, staff highlighted MyAccount alerts, energy assistance, Focus on Energy energy-saving packs, and a door prize drawing for two annual memberships to the Community Center for the 2027 season. Waupun Utilities, the Waupun Community Center, and Energy Services Inc. are partnering to host an in-person Wisconsin Home Energy Assistance Program (WHEAP) application event at the Waupun Community Center on Friday, October 16. Energy Services Inc. will be on site to assist customers with completing their applications and enrolling in the program. Appointment slots have filled quickly, with only a few slots remaining. Public Power Week In honor of Public Power Week, October 4–10, Waupun Utilities is celebrating throughout the month of October through social media, a third-grade coloring contest for students at CWC and Rock River Intermediate, and a Public Power Prize Drawing Giveaway. Third-grade students will color posters provided by Waupun Utilities throughout October. The posters will be posted on social media during the first week of November for voting. The third-grade class with the most votes at each school will win a pizza party. Utility customers are encouraged to enter for a chance to win one of ten prizes of their choice. Customers can enter through an online form on the Waupun Utilities website or by returning the bottom portion of the utility bill insert by mail, in person, or by email. Winter Shut-off Moratorium The winter shut-off moratorium in Wisconsin runs from November 1 through April 15 of each year. During this period, utilities are prohibited from disconnecting residential electric service when the service provides the primary source of heat. Residential water service may still be disconnected for past-due balances when applicable criteria are met. This concludes my report for October 2026. Please contact me at 324-7920 or sbrooks@waupunutilities.org with any questions or concerns. TO: Waupun Utilities Commissioners FROM: Owen Vande Kolk, Electric Operations Superintendent DATE: October 12th, 2026 SUBJECT: Electric Operations Report Electric Department Update: Call-Ins On 9/21 @ approximately 3:15 a.m., an outage was reported through the OMS. The outage was caused by a customer equipment failure at a manufacturing facility. WU isolated the issue and was able to restore power through temporary measures around 1:10 p.m. On 9/23 at approximately 6:20 p.m., a customer reported a broken limb on a wire near the 200 block of Carrington St. A lineman was called in and was able to remove the limb without taking an outage on any of the surrounding customers. On 9/24 at approximately 4:50 a.m., an AMI reported outage was transmitted for a residence in the 400 block of S. Grove St. The lineman on call responded and found a loose connection in the customers meter socket. The customer is working with an electrician to get the equipment replaced. On the morning of 10/5, WU received a call from WFD about a gas main hit at the corner of Shaler and Buwalda Dr. The gas main damage and leak was located directly below one of WU’s three- phase distribution circuits along with ATC’s transmission line. Alliant Energy requested that both circuits be de-energized to protect life and property. WU coordinated with ATC to switch out that portion of the transmission line and did not need to de-energize the distribution circuit. The gas main hit resulted in one outage on Buwalda Dr. as a precaution. WU remotely disconnected the customer's service while Alliant Energy and WFD addressed the gas leak and, after the home was cleared, remotely reconnected the service. Industrial Customer WU is in communication with an industrial customer about the retirement of electrical equipment that has reached end of life that currently supplies power to two of the customer’s electrical services. The equipment is currently located on the roof of one of their buildings. In the coming weeks, WU will continue to work with the customer on a plan to upgrade the two services, which includes the removal of the roof-mounted equipment. WU will also be sourcing new dual-voltage transformers making it possible to convert the customer and the 4160v circuit they are currently on to 12470v. Primary URD Cable Replacement As part of our annual primary cable replacement plan, crews will be installing new conduit and primary cable at three locations throughout the city: • S. Harris Ave. to the Dodge County Housing Authority transformers o Approximately 1,200’ of new conduit has been installed. • N. West St. feed to residential URD transformer o Approximately 450’ of new conduit has been installed. • County Park Campground o Approximately 800’ of new conduit has been installed. Crews will work in the coming weeks to install new primary cable in the installed conduit at each location. N. and S. Harris Pole Replacement • Five 45’ three-phase poles have been installed on North and South Harris o The poles are part of a three-phase feeder out of the Main Sub that are aging. o Two of the five poles will have new URD cable risers installed as part of the primary URD cable replacement project mentioned above. Development Planning • City of Waupun Alley Project o All new infrastructure has been installed. ▪ Old poles have been pulled ▪ All URD infrastructure has been installed • Shaler Dr. Street Lighting Infrastructure o Includes 21 new 30’ aluminum poles and concrete bases. o Approximately 5,000’ of conduit and wire installation. o A directional drilling contractor has installed all conduit from Claggett Ave. to Country View Dr. along the existing portion of Shaler Dr. • Site Planning and Utility Design for 60-Unit Housing Development o Working with developer on electric easements, transformer and service locations, and transformer sizing. o Temp service and primary extension scheduled for the end of October. WPPI Shared Services • Shared Meter Tech Service o WU and WPPI’s SMTS wrapped up three-phase meter testing for 2026 on 10/5 and 10/6. WU contracts with WPPI for this service for 56 hours a year. o The hours include three-phase meter testing, oil testing, and infrared scanning of critical electrical system equipment. This concludes my report for the October 2026 WU Commission Meeting. Please contact me at 324-7920 or ovandekolk@waupunutilities.org with any questions or concerns. TO: Waupun Utilities Commissioners FROM: Darren Sytsma DATE: October 12, 2026 SUBJECT: Monthly Operation Report Water Treatment Facility: • Call-In Report No call-ins to report. • Operations Well #4 480V to 120V transformer – A loose 120V connection was causing random intermittent power failures. The loose wire was found during routine standby generator testing and the transfer back to Utility power, causing arcing during the transfer process. The loose connection and all other connections were tightened and checked for signs of wear. Well #2 – The motor shows signs of wear and will be replaced rather than relied upon for another 10 years. The pump end will also be replaced. The column pipe had some holes and worn threads and will be replaced. The submersible cable shows signs of wear and will also be replaced. The submersible transducer has not been working for the last few years and will be replaced as well. Following video logging of the well, it was noted that the upper casing should be brushed due to buildup and scale. Lead time on motor is about three weeks. Well #3 – The electric motor has been sent to the motor shop to be cleaned, inspected, and repaired as needed. Some of the column pipes show pitting and excessive wear on the threads and will need replacement. The pump cases are very soft and the pump ends need to be replaced. The head shaft was worn and a coupling connecting the pump was damaged. Following video logging, the casing will need to be brushed due to buildup. SCADA Radio System Upgrade including an upgraded FCC license – Treatment Facilities staff, along with a lineman and bucket truck, assisted the contractor with installing new antennas and cables at the Water Plant, three lift stations, two water towers, and four well locations. Treatment Facilities staff then assisted with installation of the new 450 MHz UHF radio at the Water Plant, along with receivers and associated accessories at each remote site. Following installation of all equipment, PLC programming modifications were completed at each remote site and the Master SCADA PLC located at the Water Plant. A switch-over strategy was developed to minimize facility downtime. Old telemetry equipment was removed and decommissioned during the post-switch-over phase of the project. This project will provide a complete radio communications system with reliable service for the next 15-20 years. Wastewater Treatment Facility: • Call-In Report No call-ins to report. • Operations Staff met with the Economic Workplace Development Business Development Coordinator and the Dean of Manufacturing, Trades, and Apprenticeships from Moraine Park Technical College to discuss resources available through the Workplace Development “Boot Camps” and Core Program courses that could be tailored to the future training of existing employees in preparation for future retirements and the loss of in-house knowledge. Mondovi update – Still awaiting a response from USDA regarding possible procurement of select ABNR supplies and equipment. Later this week, two Treatment Facilities staff will be attending the WWOA conference in Green Bay. On Wednesday morning, between the Welcome Address and the Keynote Speaker, our Youth Apprentice will be recognized in front of the organization for his experiences and learning opportunities through the WWOA Apprenticeship Program. The WWOA conference provides an opportunity for staff to attend workshops and training sessions, network with fellow professionals and vendors, foster collaboration and exchange ideas, explore new products, services, and technologies in the exhibit hall, and earn continuing education credits. Centrifuge #2 has recently experienced some leaking issues from the bowl assembly. The machine will be disassembled and inspected, and a simple cleaning or repair may be required. We recently received a tariff reimbursement from Flottweg and will apply it toward additional spare parts prior to disassembly and inspection of the equipment. Routine preventive maintenance is getting back on track with the additional staff. Seasoned employees are training new staff on how to perform routine checks and carry out required maintenance per our Wastewater Treatment Facilities maintenance program document. All tank maintenance draining and inspections have been completed for the year. This concludes my report. Please do not hesitate to contact me with your questions or concerns at 324-7920 or dsytsma@waupunutilities.org. TO: Waupun Utilities Commissioners FROM: Matt Geschke DATE: October 12, 2026 SUBJECT: Monthly Operation Report Collection and Distribution Crew Call-In Report • No call-ins to report Water Distribution Operations • Valve exercising has concluded with very minimal issues found • Lead/Copper Update At the beginning of 2026, we had 497 service lines classified as “unknown,” meaning the material type had not yet been identified. Staff began contacting customers by email and phone, resulting in 189 customers reporting their service line material. We then sent 308 door hangers to the remaining customers, which resulted in an additional 101 customers reporting their service line material. As a result, we have reduced the number of unidentified service lines from 497 to 207. Overall, we are making good progress toward completing the identification of the remaining service lines and will continue our outreach efforts to obtain the remaining information. Sanitary Sewer Operations • Staff continues to perform sanitary sewer main flushing throughout the city with approximately 75% of the work completed • Staff will be making final adjustments to manholes and valve boxes on the Shaler Drive Project This concludes my report. Please do not hesitate to contact me with your questions or concerns at 324-7920 or mgeschke@waupunutilities.org. TO: Waupun Utilities Commissioners FROM: Chelsea Lisowe, Energy Services Manager DATE: October 12, 2026 SUBJECT: Energy Services Manager Report • Public Power Week, October 4-10th o Coloring posters ▪ 3rd grade classes at CWC and RRI received coloring supplies and coloring posters to work on for the month of October • Voting on Facebook in early November • Winning class at each school will receive pizza party ▪ Library received poster and supplies to use as a display/activity o PPW Raffle ▪ Flyer/entry form went out as bill insert ▪ Customers can also enter using form on our NEW website (went live on 9/28- check it out!) ▪ Entries due by 10/31; winners announced first week of November ▪ All prizes sourced from Martens Ace Hardware • Other October events o Senior Expo at Community Center, 10/1 ▪ Offered info on MyAccount and enrolling in text notifications ▪ Raffled off two annual passes to the WCC to WU customers o Energy Assistance application event at Community Center, 10/16 ▪ Customers can apply in person for WI Home Energy Assistance Program (assists eligible households with heating & electric bills) o Fall Business Lamp Recycling, 10/22 ▪ Letters and pricing sheets mailed to commercial and industrial customers ▪ Customers receive WPPI’s negotiated rates with Logistic Recycling Inc (LRI) for disposal • 2026 Wisconsin Energy Efficiency Expo, 10/22, Monona Terrace o Complimentary registrations offered to Waupun Utilities’ key account contacts • Next round of WPPI Energized Ed Grants sent to schools o Up to $10K available to support a proposed energy education initiative o Applications due November 30th