Finance of the Whole Committee — Agenda Packet

CITY OF MAYVILLE FINANCE COMMITTEE MEETING OF THE WHOLE AGENDA OCTOBER 12, 2026 5:00 PM 15 S SCHOOL ST 1. CALL TO ORDER AND ROLL CALL 2. CITIZEN COMMENTS Citizen Comments are to be kept to a maximum of five minutes per speaker unless the chairperson allows an extension of time. Each citizen is to make comments at the podium after stating name and address. Each citizen may comment only one time per public hearing / meeting. 3. DISCUSS WITH POSSIBLE ACTION 3.1. Discuss, with Possible Recommendation, Resolution 6099-2026, "A Resolution Designating Horicon Bank as an Official Depository of the City of Mayville, Discontinuing Certain Existing Depository Relationships, and Authorizing City Officials to Execute Banking Documents and Complete the Transition" 3.2. Review of, and Discussion on, the Current Proposed 2027 Budget for the City of Mayville 3.3. Review of, and Recommendations for, the Proposed 2027 Capital Improvement Plan 3.4. Review of, and Recommendations for, Deferred Items and Special Departmental Requests for the 2027 Budget • Fire Dept - Supplies - Gas/Oil, 10-52200-22-386-000 • 2027 Proposed Library Budget, in Full • Utilities Department Operating Expenses, Excluding Wages • Wages for EMS Director • Wages for Assistant EMS Director • TAG Center Revenues 3.5. Final Review of, and Recommendations for, the Proposed 2027 Budget for the City of Mayville 4. ADJOURNMENT Ald. Bob Smith, Presiding Officer NOTE: Persons with disabilities requiring special accommodations for attendance at the meeting should contact City Hall at least one (1) business day prior to the meeting. Page 1 of 54 15 South School Street, PO Box 273, Mayville WI 53050 Phone: 920.387.7900 Fax: 920.387.7919 www.mayvillecity.com STAFF MEMO Meeting Date: October 12, 2026 To: Finance of the Whole Committee & Common Council From: Clerk/Executive Assistant Anastasia Gonstead Subject: Resolution 6099-2029 – Designation of Horicon Bank as an Official City Depository Purpose Resolution 6099-2026 designates Horicon Bank as an official depository of the City of Mayville and authorizes the necessary City officials and staff to establish the new banking relationship and complete the transition of the City's banking operations with BMO Harris Bank and TSB Financial/Empeople Credit Union. Background The City of Mayville maintains banking relationships with multiple financial institutions as part of its overall financial and depository operations. As the City's banking needs have evolved, staff has been reviewing its current banking arrangements and considering how changes in banking services and processes may affect the City's day-to-day operations. The Mayor and City staff met with representatives from Horicon Bank to discuss the City's financial operations and the specific banking services the City has been seeking. Based on those discussions, Horicon Bank is able to provide services and account capabilities that will address several of the City's current operational needs. At the same time, changes affecting the City's existing banking relationship with TSB Financial/Empeople Credit Union will require changes to how certain City banking activities are conducted, including the reconciliation of City accounts. After considering these factors, staff believes that transitioning the City's banking and other financial relationships with BMO Harris Bank and TSB Financial/Empeople Credit Union to Horicon Bank is necessary to improve the efficiency of financial operations at City Hall, strengthen the City's safeguards and protection of public funds, and better align the City's banking practices with recommendations made by the City's auditors. Scope of the Change Resolution 6099-2026 specifically addresses the City's banking relationships with BMO Harris Bank and TSB Financial/Empeople Credit Union. Upon adoption, the City will begin the process of ending its banking and depository relationships with those institutions and transitioning the applicable accounts, funds, and banking services to Horicon Bank. Page 2 of 54 15 South School Street, PO Box 273, Mayville WI 53050 Phone: 920.387.7900 Fax: 920.387.7919 www.mayvillecity.com The City will continue to maintain its other existing official depository relationships. Those institutions and their existing City accounts are not affected by this resolution. Horicon Bank will therefore become an additional official depository of the City, rather than replacing all of the City's existing depository relationships. Reason for the Change The proposed change is based on several operational and financial considerations. Operational efficiency. The City is seeking banking services and account capabilities that allow staff to conduct financial transactions and related administrative work more efficiently. Horicon Bank is able to provide specific services the City has identified as necessary to support its operations. Account reconciliation. Changes in services and processes with the City's existing banking institutions will affect how certain accounts are managed and reconciled. Moving the affected banking operations to Horicon Bank will allow the City to establish processes that are better aligned with its current accounting and reconciliation procedures. Protection of City funds. The City has a responsibility to maintain appropriate safeguards and internal controls over public funds. The proposed banking arrangement will provide additional tools and processes that staff believes will strengthen the City's ability to protect and manage public funds. Auditor recommendations. The proposed changes will also help the City address recommendations made through its audit process and improve the alignment between its banking procedures and the City's financial controls. Taken together, these considerations support the City's decision to make this change at this time. Existing Banking Relationships The City recognizes and appreciates the longstanding relationships it has had with BMO Harris Bank and TSB Financial/Empeople Credit Union. Both institutions have provided banking services to the City and are part of the local financial community. The decision to discontinue these particular banking relationships is not intended as a criticism of either institution or the services they have historically provided. Rather, the City is responding to its current operational needs, changes in available banking services, and the City's responsibility to maintain efficient financial processes, appropriate controls, and sound practices for the management of public funds. Page 3 of 54 15 South School Street, PO Box 273, Mayville WI 53050 Phone: 920.387.7900 Fax: 920.387.7919 www.mayvillecity.com Authorized Signatories The resolution establishes the following official authorized signatories for City accounts maintained with Horicon Bank: • Mayor Rob Boelk • Comptroller/Treasurer Darlene Smith The resolution also authorizes Clerk/Executive Assistant Anastasia Gonstead to serve as an alternate signatory when either official signatory is unavailable, subject to Horicon Bank's requirements and applicable City policies and procedures. Transition Authorization The resolution authorizes the Mayor, Comptroller/Treasurer, and Clerk/Executive Assistant to complete the documentation and administrative work necessary to establish the City's banking relationship with Horicon Bank and transition the applicable banking operations. This may include: • Account applications and agreements • Signature cards and banking certifications • Transfer of applicable City funds and accounts • Closure of applicable BMO Harris Bank and TSB Financial/Empeople Credit Union accounts • Establishment or modification of automatic payments and deposits • Electronic banking transactions • Payroll-related banking services • Account reconciliation procedures • Other administrative requirements necessary to complete the transition The Comptroller/Treasurer and Clerk/Executive Assistant will coordinate with Horicon Bank and the City's existing financial institutions to ensure the transition is completed in an organized manner and with minimal disruption to City operations. Financial Considerations The resolution itself does not authorize a new expenditure or require a budget amendment. It provides the authority necessary to establish the new banking relationship and complete the associated transition. The purpose of the change is to improve the City's financial operations, strengthen internal controls and protection of public funds, improve the efficiency of account reconciliation, and address recommendations identified through the City's audit process. Page 4 of 54 1 Resolution #6099-2026 RESOLUTION 6099-2026 A RESOLUTION DESIGNATING HORICON BANK AS AN OFFICIAL DEPOSITORY OF THE CITY OF MAYVILLE, DISCONTINUING CERTAIN EXISTING DEPOSITORY RELATIONSHIPS, AND AUTHORIZING CITY OFFICIALS TO EXECUTE BANKING DOCUMENTS AND COMPLETE THE TRANSITION WHEREAS, the City of Mayville currently maintains banking and depository relationships with BMO Harris Bank and TSB Financial/Empeople Credit Union; and WHEREAS, the City Council of the City of Mayville has determined that Horicon Bank shall be designated as an official depository of the City of Mayville; and WHEREAS, the City Council desires to discontinue the City's depository relationships with BMO Harris Bank and TSB Financial/Empeople Credit Union and transition the City's applicable accounts, funds, and banking services to Horicon Bank; and WHEREAS, the City Council desires to establish appropriate authorized signatories and provide City staff with the authority necessary to execute documents and coordinate the banking transition in an orderly manner; and WHEREAS, the City Council finds that designating Horicon Bank as an official depository and authorizing the necessary City officials and staff to complete the banking transition is in the best interests of the City of Mayville. NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of Mayville, Dodge County, Wisconsin, as follows: 1. DESIGNATION OF OFFICIAL DEPOSITORY. Horicon Bank is hereby designated as an official depository of the City of Mayville, effective immediately upon adoption of this Resolution. 2. DISCONTINUANCE OF EXISTING DEPOSITORY RELATIONSHIPS. Effective upon adoption of this Resolution, the City of Mayville shall cease its depository relationships with BMO Harris Bank and TSB Financial/Empeople Credit Union, subject to the completion of any necessary administrative, contractual, account-closing, fund-transfer, or other banking procedures required to effectuate the transition. 3. AUTHORIZED OFFICIAL SIGNATORIES. The following individuals are hereby designated as authorized official signatories for the City's accounts maintained with Horicon Bank: o Mayor Rob Boelk o Comptroller/Treasurer Darlene Smith Page 5 of 54 2 Resolution #6099-2026 Either authorized official signatory may execute banking documents and other instruments on behalf of the City as permitted by the applicable account agreements and banking requirements. 4. ALTERNATE AUTHORIZED SIGNATORY. Clerk/Executive Assistant Anastasia Gonstead is hereby authorized to be added as an alternate signatory to the City's accounts at Horicon Bank for use when either of the City's official signatories identified above is unavailable, subject to the requirements of Horicon Bank and applicable City policies and procedures. 5. AUTHORIZATION TO EXECUTE DOCUMENTS AND COORDINATE TRANSITION. The Mayor, Comptroller/Treasurer, and Clerk/Executive Assistant are hereby authorized, individually or collectively as appropriate, to execute and deliver applications, signature cards, account agreements, resolutions, certifications, transfer instructions, closure documents, and any other documents reasonably necessary to establish the City's banking relationship with Horicon Bank, discontinue the City's relationships with BMO Harris Bank and TSB Financial/Empeople Credit Union, transfer City funds and accounts, and otherwise complete the banking transition. 6. IMPLEMENTATION. The Comptroller/Treasurer and Clerk/Executive Assistant are authorized to coordinate with Horicon Bank and the City's existing financial institutions to ensure the orderly transition of City accounts, deposits, automatic payments, electronic transactions, payroll-related banking services, and other banking functions, as applicable. 7. PRIOR AUTHORIZATIONS. To the extent any prior resolution, motion, authorization, or designation of depository or banking authority is inconsistent with this Resolution, such prior authorization is hereby superseded to the extent of the inconsistency, effective upon adoption of this Resolution. 8. EFFECTIVE DATE. This Resolution shall take effect immediately upon its adoption by the Common Council of the City of Mayville. Introduced by: ________________________ Seconded by: ________________________ Vote: ____ Ayes ____ Nays Passed and approved: _________________ Rob Boelk - Mayor Attest: Anastasia Gonstead – Clerk/Executive Assistant Page 6 of 54 Staff Memo Memo Date: October 12, 2027 City Council To: From: Anastasia Gonstead, City Clerk/Executive Assistant Cameron Sawyer, Consultant Subject: 2027 Budge Summary The City of Mayville, WI Overview: The proposed 2027 budget would increase the total levy from $2,799,802 from $2,764,873. This represents a 1.25% increase or $34,929. The estimated assessment ratio is 72.88% and TID out assessment is $459,905,427. The assessment ratio and TID our assessment will be finalized mid-to-late October. The current levy would increase the mil rate to 6.09 from 5.94 or a 2.53% increase. This is mostly driven by a reduction in TID out assessment from the previous year. The levy required to support this budget is within your levy limit capacity. The City’s equalized TID out tax rate is below $5.00 per thousand of value disqualifying the city from expenditure restraint. (Estimate: $3.93) The following parking lot items have not been adjusted in the proposed budget: • Fire account 10-52200-22-304 updating to $3,900 • Fire account 10-52200-22-386 updating to $4,300 • EMS Director and Assistant Director Wages • Revenues for TAG Center • Entire Library Budget The following are capital projects supported by the 2027 Proposed Budget: • Revaluation - $25,000 • Laserfiche - $5,000 • Cyber Security - $12,000 • Heavy Rescue #2983 - $600,000 • Pumper/Engine downpayment - $400,000 • AED's x 6 ($12,000) • Fire Arms ($10,000) • Squad/Upfitting ($75,500) • PD Carpeting ($10,000) • New EMS Building ($4,000,000) • Repaving ($400,000) • 2026 Plow Truck ($13,600) • Pick-up Truck ($50,000) • Downpayment of 2028 Plow Truck ($150,000) • Lower Dam ($35,000) • Architecture and Engineering - Fireman's ($75,000) • Library Building Maintenance Saving ($30,000) • Building Demo ($25,000) Page 7 of 54 2025 2026 2026 2027 ACTUAL BUDGET ESTIMATED PROPOSED BUDGET PERCENT CHANGE Revenue Taxes levied 2,249,361 $ 2,258,801 $ 2,258,801 $ 2,028,405 $ -10% Taxes (other than property taxes) 198,312 150,400 165,200 175,400 17% Intergovernmental revenues 1,530,978 1,523,260 1,523,260 1,595,555 5% Licenses and permits 161,327 103,750 115,000 104,825 1% Fines, forfeitures, and penalties 38,284 71,000 37,000 68,000 -4% Public charges for services 617,062 813,500 1,051,000 117,400 -86% Intergovernmental charges for services 25 - - - #DIV/0! Miscellaneous revenues 390,593 209,000 320,000 231,000 11% Total Revenue 5,185,942 5,129,711 5,470,261 4,320,585 -16% Expenditures General government 975,182 927,211 932,750 995,137 7% Public safety 2,560,227 2,509,457 2,628,000 1,834,015 -27% Public works 870,816 1,083,924 962,875 1,127,355 4% Health and human services 4,000 4,000 4,000 28,300 608% Culture, recreation, and education 567,565 584,454 630,315 299,778 -49% Conservation and development - - - 26,000 Contingency - 30,200 - 10,000 -67% Total Expenditures 4,977,790 5,139,246 5,157,940 4,320,585 -16% Surplus/(Deficit) 208,152 (9,535) 312,321 - Fund balance, beginning of the year 2,261,712 2,469,864 2,469,864 2,782,185 Fund balance, end of the year 2,469,864 2,460,329 2,782,185 2,782,185 Tax Levy breakdown by fund 2026 2027 INCREASE (DECREASE) General 2,258,801 2,028,405 (230,396) -11.36% Library - 289,000 289,000 Capital Projects - 30,000 30,000 100.00% TAG center 165,000 165,000 - 0.00% Debt Service 535,319 487,397 (47,922) -9.83% DS Fund Balance Utilization (217,319) (200,000) 17,319 -8.66% Recycling 23,072 - (23,072) #DIV/0! 2,764,873 2,799,802 34,929 1.25% Assessed value 465,678,093 459,905,427 * (5,772,666) Assessment ratio 78.19% 72.88% * -5.31% Assessed tax rate per $1,000 5.94 6.09 2.53% * CITY OF MAYVILLE - 2027 PROPOSED GENERAL FUND BUDGET Page 8 of 54 General Fund 2027 Proposed Budget 2027 Budget Revenues Taxes 10-41110-07-000-000 COMPTROLLER - PROPERTY TAX LEV(R) 2,028,405 10-41310-07-000-000 COMPTROLLER - PILOT(R) 5,400 10-41310-22-000-000 COMPTROLLER - PILOT LIEU OF TAX(R) 170,000 Total Taxes 2,203,805 Intergovernmental Aid 10-43410-07-000-000 COMPTROLLER - SHARED REVENUE(R) 845,790 10-43411-07-000-000 COMPTROLLER - Supplemental municipal aid 215,187 10-43412-07-000-000 COMPTROLLER - VIDEO SERV PROV® 15,273 10-41120-07-000-000 COMPTROLLER - PERS PROP AIDS(R) 16,223 10-41120-07-000-001 COMPTROLLER - PERS PROP AIDS - Act 12 53,428 10-43415-07-000-000 COMPTROLLER - EXEMPT COMPUTER(R) 23,390 10-43520-21-000-000 POLICE DEPT - STATE GRANTS(R) 7,000 10-41110-41-000-000 RECYCLING - STATE PAYMENT(R) 31,345 10-43670-41-000-000 RECYCLING - MISCELLANEOUS(R) 1,300 10-43530-33-000-000 STREETS - STATE TRANSPORTION(R) 354,891 10-43531-33-000-000 STREETS & ROADS - OTHER HIGHWA(R) 31,728 Total Intergovernmental Aid 1,595,555 Licenses and Permits 10-44100-04-000-000 GEN ADMIN - LIQUOR & MALT LIC(R) 12,000 10-44120-04-000-000 GEN ADMIN - OPERATORS LICENCES(R) 5,000 10-44200-04-000-000 GEN ADMIN - CIGARETTE LICENSES(R) 800 10-44300-04-000-000 GEN ADMIN - PUBLICATION FEES(R) 625 10-44410-31-000-000 ZONING - BUILDING PERMITS(R) 56,500 10-44420-31-000-000 ZONING - ZONING PERMITS(R) 1,000 Page 9 of 54 2027 Budget 10-44900-04-000-000 CLERK - OTHER CAT, CHICK, EXCA(R) 16,000 10-44900-07-000-000 COMPTROLLER - DOG LICENSE(R) 2,900 10-44900-23-000-000 FIRE INSPECT - INSPECTION FEES(R) 10,000 Total Licenses and Permits 104,825 Page 10 of 54 2027 Budget Fines & Forfeitures 10-45110-21-000-000 POLICE COURT PENALTIES & FEES(R) 35,000 10-45130-21-000-000 POLICE - PARKING VIOLATIONS(R) 25,000 10-45140-21-000-000 POLICE - PARKING PERMITS(R) 8,000 Total Fines & Forfeitures 68,000 Public Charges for Services 10-46440-39-000-000 WEED CONTROL - WEED CONTROL(R) 2,500 10-46000-04-000-000 CLERK - ADMIN FEES(R) 3,000 10-46100-04-000-000 CLERK - PUBLIC RECORDS- COPIES(R) 5,700 10-46100-07-000-000 COMPTROLLER- SPEC ASSESSMENTS(R) 4,000 10-46110-04-000-000 CLERK - BUILDING LAND RENT(R) 2,000 10-46120-04-000-000 CLERK - SPECIAL MEETINGS(R) 5,000 10-46120-05-000-000 GEN ADMIN - COMMUNICATION FEES(R) 36,000 10-46901-53-000-000 Recreation - Concessions 9,000 10-46905-53-000-000 Recreation - Program Revenues 20,000 10-46210-21-000-000 POLICE - POLICE DEPT FEES(R) 30,000 10-46211-21-000-000 POLICE - PAPER SERVE FEE(R) 200 Total Public Charges for Services 117,400 Miscellaneous 10-48100-07-000-000 COMPTROLLER - INTEREST REVENUE(R) 200,000 10-48610-15-000-000 SR CITIZEN CENTER - RENTALS(R) 3,000 10-48610-54-000-000 PARKS - SHELTER RENTAL(R) 1,000 10-48620-54-000-000 PARKS - BUILDING RENTALS(R) 10,000 10-48900-33-000-000 DPW - MISC REVENUES(R) 15,000 10-48900-21-000-000 POLICE - MISC REVENUES(R) 2,000 Total Miscellaneous 231,000 Total Revenues 4,320,585 Page 11 of 54 2027 Budget Expenditures General Government City Council 10-51100-01-101-000 CITY COUNCIL - SALARY-PERM REG(E) 30,350 10-51100-01-201-000 CITY COUNCIL - SOC SEC & MEDIC(E) 2,322 10-51100-01-212-000 CITY COUNCIL - BOARDS & COMM(E) 4,100 10-51100-01-301-000 CITY COUNCIL - TRNG, REG, MEM(E) 3,000 10-51100-01-314-000 CITY COUNCIL - SUPPLIES(E) 1,000 Total City Council 40,772 Mayor 10-51110-02-101-000 MAYOR - SALARY-PERM REGULAR(E) 8,670 10-51110-02-201-000 MAYOR - SOC SEC & MEDICARE(E) 660 10-51110-02-301-000 MAYOR - TRNG, TRAV, LODG, REG(E) 500 10-51110-02-314-000 MAYOR - SUPPLIES(E) 1,000 Total Mayor 10,830 City Attorney 10-51300-03-315-000 CITY ATTORNEY - LEGAL SERVICES(E) 55,000 Total City Attorney 55,000 Clerk 10-51420-04-101-000 CLERK - SALARY-PERM REG(E) 85,905 10-51420-04-102-000 CLERK - WAGES-PERM REG(E) 45,209 10-51420-04-201-000 CLERK - SOC SEC & MEDICRE(E) 10,030 10-51420-04-203-000 CLERK - RETRMNT-EE & ER(E) 9,506 10-51420-04-204-000 CLERK - HEALTH INSURANCE(E) 40,489 10-51420-04-205-000 CLERK - LIFE INSURANCE(E) 126 10-51420-04-208-000 CLERK - DENTAL INSURANCE(E) 2,160 10-51420-04-210-000 CLERK - VISION INSURANCE(E) 174 Page 12 of 54 2027 Budget 10-51420-04-218-000 CLERK - SHRT TERM DISABIL(E) 480 10-51420-04-301-000 CLERK - TRNG, TRAV, LODG, REG(E) 5,000 10-51420-04-310-000 CLERK - PUBLICATION NOTICE(E) 6,000 10-51420-04-314-000 CLERK - SUPPLIES(E) 1,000 10-51420-04-319-000 CLERK - PROF, CONTRCT(E) 16,950 10-51420-04-325-000 CLERK - EMPLOYEE RECOGNITION(E) 1,930 10-51420-04-328-000 CLERK - BACKGROUND CHECKS(E) 3,000 Total Clerk 227,959 Page 13 of 54 2027 Budget General Admin 10-51410-05-701-000 GEN ADMIN - MAIN ST MAYVILLE(E) 10,000 Total General Admin 10,000 Page 14 of 54 2027 Budget Elections 10-51440-05-110-000 ELECTIONS - WAGES-ELECTION CLE(E) 11,860 10-51440-05-206-000 ELECTIONS - EDUCATION & TRAIN(E) 600 10-51440-05-305-000 ELECTIONS - POSTAGE & BOX RENT(E) 2,200 10-51440-05-314-000 ELECTIONS - SUPPLIES/ PUBLICAT(E) 6,000 10-51440-05-351-000 ELECTIONS - MAINT & EQUIP(E) 2,400 Total Elections 23,060 Data processing 10-51450-06-312-000 DATA PROCESSING - DATA PROCESS(E) 30,000 Total Data processing 30,000 Page 15 of 54 2027 Budget Comptroller 10-51510-07-101-000 COMPTROLLER - SALARY-PERM REG(E) 93,150 10-51510-07-102-000 COMPTROLLER - WAGES-PERM REG(E) 53,820 10-51510-07-201-000 COMPTROLLER - SOC SEC & MEDICA(E) 11,243 10-51510-07-203-000 COMPTROLLER - RETIREMENT-EE &(E) 10,655 10-51510-07-204-000 COMPTROLLER - HEALTH INSURANCE(E) 57,555 10-51510-07-205-000 COMPTROLLER - LIFE INSURANCE(E) 900 10-51510-07-208-000 COMPTROLLER - DENTAL INSURANCE(E) 2,016 10-51510-07-210-000 COMPTROLLER - VISION INSURANCE(E) 264 10-51510-07-218-000 COMPTROLLER - SHORT TERM DISAB(E) 480 10-51510-07-302-000 COMPTROLLER - MEMBERSHIP DUES(E) 2,000 10-51510-07-314-000 COMPTROLLER - SUPPLIES-OFFICE(E) 1,000 10-51510-07-319-000 COMPTROLLER - CONTRACTED SERVI(E) 40,000 Total Comptroller 273,083 Assessment 10-51530-08-319-000 ASSESSMENT - PROFESSIONAL SERV(E) 24,000 Total Assessment 24,000 Page 16 of 54 2027 Budget Risk & Property Management 10-51540-09-334-000 RISK & PROP MGMT - INS-BUILDIN(E) 51,682 10-51540-09-335-000 RISK & PROP MGMT - INS-VEHICLE(E) 77,340 10-51540-09-387-000 RISK & PROP MGMT - INS-WRK COM(E) 101,256 Total Risk & Property Management 230,278 City Hall 10-51600-10-102-000 CITY HALL - WAGES-PERM REGULAR(E) 2,745 10-51600-10-201-000 CITY HALL - SOC SEC & MEDICARE(E) 210 10-51600-10-304-000 CITY HALL - TELEPHONE & INTERN(E) 30,000 10-51600-10-305-000 CITY HALL - POSTAGE & BOX RENT(E) 4,000 10-51600-10-314-000 CITY HALL - SUPPLIES-OFFICE(E) 6,000 10-51600-10-319-000 CITY HALL - PROF CONTRCT SERVI(E) 1,200 10-51600-10-321-000 CITY HALL - JANITOR SUPPLIES(E) 1,500 10-51600-10-322-000 CITY HALL - WATER/ SEWER(E) 2,500 10-51600-10-323-000 CITY HALL - ELECTRIC/ GAS(E) 12,000 10-51600-10-351-000 CITY HALL - MAINT BUILDING(E) 10,000 Total City Hall 70,155 Total General Government 995,137 Page 17 of 54 2027 Budget Public Safety Police Department 10-52110-21-101-000 POLICE DEPT - SALARY-PER(E) 863,001 10-52110-21-103-000 POLICE DEPT - WAGES-PERM OT(E) 5,000 10-52110-21-104-000 POLICE DEPT - SALARY-PERM OT(E) 44,000 10-52110-21-105-000 POLICE DEPT - SALARY-SHIFT DIF(E) 2,000 10-52110-21-114-000 POLICE DEPT - SALARY-CTY GRANT(E) 7,000 10-52110-21-201-000 POLICE DEPT - SOC SEC & MEDICA(E) 70,457 10-52110-21-203-000 POLICE DEPT - RETIREMENT(E) 125,480 10-52110-21-204-000 POLICE DEPT - HEALTH INS(E) 233,985 10-52110-21-205-000 POLICE DEPT - LIFE INSURANCE(E) 1,900 10-52110-21-206-000 POLICE DEPT - EDUCATION & TRAI(E) 2,500 10-52110-21-208-000 POLICE DEPT - DENTAL INS(E) 13,733 10-52110-21-210-000 POLICE DEPT - VISION INS(E) 2,112 10-52110-21-218-000 POLICE DEPT - SHORT TERM DISAB(E) 2,400 10-52110-21-301-000 POLICE DEPT - SUBSCRIPTIONS(E) 7,550 10-52110-21-302-000 POLICE DEPT - MEMBERSHIP DUES(E) 450 10-52110-21-304-000 POLICE DEPT - TELEPHONE-INTERN(E) 7,500 10-52110-21-308-000 POLICE DEPT - TRAV/ LDGNG/ MLS(E) 2,250 10-52110-21-312-000 POLICE DEPT - DATA PROCESSING(E) 5,500 10-52110-21-314-000 POLICE DEPT - OPERATNG SPPLIES(E) 17,550 10-52110-21-319-000 POLICE DEPT - CONTRACTED SERVI(E) 1,600 10-52110-21-322-000 POLICE DEPT - WATER/ SEWER(E) 16,500 10-52110-21-323-000 POLICE DEPT - UTILITIES-ELECTR(E) 16,200 10-52110-21-328-000 POLICE DEPT - EQUIP-LEASE/RENT(E) 4,600 10-52110-21-347-000 POLICE DEPT - INVESTIGATE SRVC(E) 3,000 10-52110-21-348-000 POLICE DEPT - CLOTHING & UNIFO(E) 8,500 Page 18 of 54 2027 Budget 10-52110-21-350-000 POLICE DEPT - COMM SERVICES(E) 1,500 10-52110-21-351-000 POLICE DEPT-MAINT-BLDNG VEHLS(E) 15,500 10-52110-21-386-000 POLICE DEPT - SUPPLIES-GAS OIL(E) 18,500 Total Police Department 1,500,268 Crossing Guards 10-52115-20-102-000 CROSSING GUARDS - WAGES-PERM R(E) 7,958 10-52115-20-201-000 CROSSING GUARDS - SOC SEC & ME(E) 611 Total Crossing Guards 8,569 Page 19 of 54 2027 Budget Fire Department 10-52200-22-102-000 FIRE DEPT - WAGES-PERM REG(E) 114,553 10-52200-22-201-000 FIRE DEPT - SOC SEC & MEDICARE(E) 9,737 10-52200-22-205-000 FIRE DEPT - LIFE INSURANCE(E) 1,350 10-52200-22-206-000 FIRE DEPT - EDUCATION & TRAINI(E) 12,300 10-52200-22-301-000 FIRE DEPT - SUBSCRIPTIONS(E) 1,800 10-52200-22-304-000 FIRE DEPT - TELEPHONE-INTERNET(E) 1,750 10-52200-22-305-000 FIRE DEPT - POSTAGE & BOX RENT(E) 100 10-52200-22-306-000 FIRE DEPT - EMPLOYEE TRAVEL(E) 1,500 10-52200-22-307-000 FIRE DEPT - MEALS(E) 1,000 10-52200-22-308-000 FIRE DEPT - LODGING(E) 750 10-52200-22-314-000 FIRE DEPT - SUPPLIES(E) 14,500 10-52200-22-317-000 FIRE DEPT - PROF SERV PRE-EMPL(E) 2,000 10-52200-22-319-000 FIRE DEPT - CONTRACTED SERVICE(E) 4,300 10-52200-22-322-000 FIRE DEPT - WATER/ SEWER(E) 900 10-52200-22-323-000 FIRE DEPT - ELECTRIC/ GAS(E) 7,200 10-52200-22-328-000 FIRE DEPT - EQUIP-LEASE/RENT(E) 200 10-52200-22-330-000 FIRE DEPT - MAINT-VEH #1 2971(E) 75,000 10-52200-22-351-000 FIRE DEPT - MAINT-BUILDING(E) 8,000 10-52200-22-386-000 FIRE DEPT - SUPPLIES-GAS/OIL/E(E) 3,400 10-52200-22-710-000 FIRE DEPT - SERVICE AWARDS(E) 900 Total Fire Department 261,240 Fire inspection 10-52210-23-102-000 FIRE INSPECTION - WAGES-PERM R(E) 2,800 10-52210-23-201-000 FIRE INSPECTION - SOC SEC & ME(E) 238 10-52210-23-314-000 FIRE INSPECTION - SUPPLIES-OPE(E) 500 10-52210-23-319-000 FIRE INSPECTION - CONTR SERVIC(E) 13,000 Total Fire Inspection 16,538 Page 20 of 54 2027 Budget Building Inspection 10-52400-31-319-000 BLDNG INSP - CONTRCT SERV(E) 40,000 10-52400-31-325-000 BLDNG INSP - SUPPLIES-OPERAT(E) 100 Total Building Inspection 40,100 Dams 10-52520-43-323-000 DAMS - ELECTRIC/ GAS(E) 800 10-52520-43-361-000 DAMS - MAINTENANCE-GROUNDS(E) 2,000 Total Dams 2,800 Page 21 of 54 2027 Budget Emergency Government 10-52600-25-323-000 EMRGNCY GOV - ELECTRIC/ GAS(E) 2,000 10-52600-25-351-000 EMERGNCY GOV - BLDG MAIN, EQUI(E) 2,500 Total Emergency Government 4,500 Total Public Safety 1,834,015 Public Works Director of Public Works 10-53100-30-319-000 DIR OF PUB WRKS - CONTRACT SRV(E) 63,000 Total Director of Public Works 63,000 Page 22 of 54 2027 Budget Streets & Roads 10-53300-33-101-000 STREETS & ROADS - SALARY(E) 79,436 10-53300-33-102-000 STREETS & ROADS - WAGES-PERM R(E) 359,712 10-53300-33-201-000 STREETS & ROADS - SOC SEC & ME(E) 33,595 10-53300-33-203-000 STREETS & ROADS - RETIREMENT-E(E) 31,838 10-53300-33-204-000 STREETS & ROADS - HEALTH INS(E) 133,718 10-53300-33-205-000 STREETS & ROADS - LIFE INS(E) 732 10-53300-33-208-000 STREETS & ROADS - DENTAL INS(E) 5,832 10-53300-33-209-000 STREETS & ROADS - UNIFORMS(E) 1,000 10-53300-33-210-000 STREETS & ROADS - VISION INS(E) 612 10-53300-33-218-000 STREETS & ROADS - SHORT TERM D(E) 1,680 10-53300-33-304-000 STREETS & ROADS - TELEPHONE-IN(E) 6,000 10-53300-33-314-000 STREETS & ROADS - SUPPLIES(E) 28,000 10-53300-33-319-000 STREETS & ROADS - CONTRACTED S(E) 12,000 10-53300-33-323-000 STREETS & ROADS - ELECT/ GAS(E) 8,200 10-53300-33-351-000 STREETS & ROADS-MAINT-BLD VEH(E) 91,000 10-53300-33-366-000 STREETS & ROADS - GRAVEL-PAVIN(E) 10,000 10-53300-33-386-000 STREETS & ROADS - SUPPLIES-GAS(E) 40,000 Total Streets & Roads 843,355 Street Lighting 10-53420-34-323-000 STREET LIGHTNG - ELECTRIC/ GAS(E) 65,000 10-53420-34-325-000 STREET LIGHTING - SUPPLIES-OPE(E) 4,000 Total Street Lighting 69,000 Storm Sewers 10-53440-35-314-000 STORM SEWERS - SUPPLIES-OTHER(E) 2,000 10-53440-35-319-000 STORM SEWERS - CONTRACTOR(E) 20,000 Total Storm Sewers 22,000 Page 23 of 54 2027 Budget Sidewalks & Crosswalks 10-53530-37-319-000 SIDEWLKS & CROSSWLKS - CONTRACTOR 15,000 Total Sidewalks & Crosswalks 15,000 Snow and Ice 10-53900-42-351-000 SNOW & ICE - SUPPLIES(E) 5,000 10-53900-42-362-000 SNOW & ICE - SALT(E) 110,000 Total Snow and Ice 115,000 Total Public Works 1,127,355 Health and Human Services Animal Control 10-54150-17-319-000 ANIMAL CONTROL - PROFESSIONAL(E) 4,300 Total Animal Control 4,300 Contributions 10-54910-04-702-000 GENERAL ADMIN - CONTRIBUTIONS-(E) 24,000 Total Contributions 24,000 Health and Human Services 28,300 Page 24 of 54 2027 Budget Culture, recreation, and education Senior Citizens Center 10-55140-15-322-000 SENIOR CENTER - WATER - SEWER(E) 900 10-55140-15-323-000 SENIOR CENTER - ELECTRIC/ GAS(E) 3,800 10-55140-15-351-000 SENIOR CENTER - BUILDING MAINT(E) 1,800 Total Senior Citizens Center 6,500 Parks 10-55200-54-102-000 PARKS - WAGES-PERM REGULAR(E) 60,000 10-55200-54-201-000 PARKS - SOC SEC & MEDICARE(E) 4,590 10-55200-54-212-000 PARKS - BOARDS & COMMITTEES(E) 1,000 10-55200-54-314-000 PARKS - SUPPLIES(E) 12,000 10-55200-54-322-000 PARKS - WATER/ SEWER(E) 10,000 10-55200-54-323-000 PARKS - ELECTRIC/ GAS(E) 14,500 10-55200-54-351-000 PARKS - MAINTENANCE(E) 60,000 Page 25 of 54 2027 Budget 10-55200-54-357-000 PARKS - MAIN STREET(E) 10,000 10-55200-54-358-000 PARKS - TREE PROGRAM(E) 10,000 Total Parks 182,090 Recreational Director 10-55215-50-101-000 RECREATIONAL DIRECTR - SALARY-(E) 38,295 10-55215-50-102-000 RECREATIONAL DIRECTR 29,800 10-55215-50-201-000 RECREATIONAL DIRECTR - SOC SEC(E) 2,930 10-55215-50-203-000 RECREATIONAL DIRECTR - RETIREM(E) 2,776 10-55215-50-204-000 RECREATIONAL DIRECTR - HEALTH(E) 14,389 10-55215-50-205-000 RECREATIONAL DIRECTR - LIFE IN(E) 36 10-55215-50-208-000 RECREATIONAL DIRECTR - DENTAL(E) 828 10-55215-50-210-000 RECREATIONAL DIRECTR - VISION(E) 96 10-55215-50-218-000 RECREATIONAL DIRECTR - SHORT T(E) 120.0 Total Recreational Director 89,270 Page 26 of 54 2027 Budget Celebrations/Entertainment 10-55310-53-102-000 RECREATION - WAGES 12,000 10-55310-53-201-000 RECREATION - FICA 918 10-55310-53-314-000 RECREATION - SUPPLIES 7,000 10-55310-53-319-000 RECREATION - CONTRACTED SERVICES 1,000 Total Celebrations/Entertainment 20,918 Historical Society 10-55150-05-701-000 HISTORICAL SOCIETY - CONTRIBUT 1,000 Total Historical Society 1,000 Total Culture, recreation and education 299,778 Conservation and Development 10-56400-31-319-000 Planning and Zoning Updates 11,000 10-56400-31-319-001 Contract with CDA 15,000 Total Conservation and development 26,000 Contingency 10-59000-99-000-000 CONTINGENCY(E) 10,000 Total Contingency 10,000 Total Expenditures 4,320,585 Net change in fund balance - Page 27 of 54 Debt Service Fund 2027 Proposed Budget 2027 Budget Revenues Taxes 30-41110-07-000-000 Taxes 287,397 Total Taxes 287,397 Miscellaneous 30-48110-07-000-000 Interest income 1,300 Total Miscellaneous 1,300 Total Revenues 288,697 Expenditures Debt Service Principal Payments 30-58100-07-676-000 2021A GO Bonds 110,000 30-58100-07-677-000 2024A GO Promissory Notes 85,000 30-58100-07-678-000 2025A GO Promissory Notes 75,000 Total Principal Payments 270,000 Interest Payments 30-58200-07-676-000 2021A GO Bonds 33,178 30-58200-07-677-000 2024A GO Promissory Notes 83,625 30-58200-07-678-000 2025A GO Promissory Notes 99,394 Total Interest Payments 216,197 Other Fiscal Charges 30-59500-07-000-000 Paying agent fee 1,200 Total Other Fiscal Charges 1,200 Total Expenditures 487,397 Net change in fund balance (198,700) Page 28 of 54 Capital Improvements 2027 Proposed Budget 2027 Budget Revenues Taxes 45-41110-41-000-000 Taxes 30,000 Total Taxes 30,000 Intergovernmental Aid 45-43529-81-000-000 State Grant - EMS 800,000 Total Intergovernmental Aid 800,000 Other financing sources 45-49110-81-000-000 Bond proceeds 5,058,100 Total Other financing sources 5,058,100 Total Revenues 5,888,100 Expenditures Capital Outlay 45-57100-81-370-027 2027 General Government Equipment 42,000 45-57200-81-370-027 2027 Fire Vechile Purchases 1,000,000 45-57200-81-370-127 2027 Police Vehicle and Equipment 107,500 45-57200-81-370-227 2027 EMS New Building 4,000,000 45-57300-81-370-027 2027 Repaving Projects 360,000 45-57300-81-370-127 2027 Public Works Vehicle 213,600 45-57300-81370-227 2027 Lower Dam DNR 35,000 45-57500-81-370-027 Architecture and Engineering (Fireman's) 75,000 45-57500-81-370-127 Library Building Maintence 30,000 45-57600-81-370-027 Building Demo - Next to fire station 25,000 Total Capital Outlay 5,888,100 Total Expenditures 5,888,100 Net change in fund balance - Page 29 of 54 Ambulance 2027 Proposed Budget 2027 Budget Revenues Intergovernmental Aid 24-43660-24-000-000 Misc state aids - FAP 35,500 24-48310-24-000-000 Federal GEM T - Total Intergovernmental Aid 35,500 Charges for service 24-46230-24-000-000 Ambulance Run Fees 992,000 24-46324-24-000-000 Contract Fees 145,000 24-46231-24-000-000 Training Center CPR Fees 70,000 1,207,000 Miscellaneous 24-48500-24-000-000 Donations 15,000 24-48110-24-000-000 Interest - 15,000 Total Revenues 1,257,500 Page 30 of 54 Expenditures Public Safety Ambulance 24-52300-24-101-000 AMBULANCE - SALARY REG 137,550 24-52300-24-102-000 AMBULANCE - WAGES-REG 176,875 24-52300-24-106-000 AMBULANCE - SALARY-TEMP REGUL A 15,000 24-52300-24-107-000 AMBULANCE - WAGES ON CALL-STBY 130,000 24-52300-24-111-000 AMBULANCE - WAGES-TEMP REGULAR 210,000 24-52300-24-201-000 AMBULANCE - SOC SEC & MEDICARE 51,211 24-52300-24-203-000 AMBULANCE - RETIREMEN T 22,796 24-52300-24-204-000 AMBULANCE - HEALTH INSURANCE 138,533 24-52300-24-205-000 AMBULANCE - LIFE INSURANCE 708 24-52300-24-206-000 AMBULANCE - EDUCATION & TRAINI 4,180 24-52300-24-208-000 AMBULANCE - DENTAL 6,984 24-52300-24-224-000 AMBULANCE - VISION INSURANCE 852 24-52300-24-218-000 AMBULANCE - SHORT TERM DISABI L 1,440 24-52300-24-302-000 AMBULANCE - MEMBERSHIP DUES 1,000 24-52300-24-304-000 AMBULANCE - TELEPHONE 3,180 24-52300-24-306-000 AMBULANCE - EMPLOYEE TRAVE L 750 24-52300-24-314-000 AMBULANCE - SUPPLIES 34,000 24-52300-24-319-000 AMBULANCE - CONTRACTED SERVI 65,000 24-52300-24-322-000 AMBULANCE - WATER/ SEWER 1,200 24-52300-24-323-000 AMBULANCE - ELECTRIC/ GAS 6,500 24-52300-24-325-000 EMS - TRAINING CENTER CPR SUPP 8,500 24-52300-24-343-000 Abulance Repairs 10,000 24-52300-24-348-000 AMBULANCE - CLOTHING & UNIFORM 1,200 24-52300-24-351-000 AMBULANCE - MAINTENANCE 13,500 24-52300-24-807-000 FAP Expenses - 24-52300-24-830-000 Donation Expense 7,500 24-52300-24-386-000 AMBULANCE - SUPPLIES-GAS/OIL/E 25,000 Total Ambulance 1,073,459 Total Expenditures 1,073,459 Net change in fund balance 184,041 Page 31 of 54 Public Library Fund 2027 Proposed Budget 2027 Budget Revenues Taxes 26-41110-07-000-000 Taxes 289,000 Total Taxes 289,000 Intergovernmental Aid 26-43570-49-000-000 Dodge County Library Aid 101,319 Total Intergovernmental Aid 101,319 Miscellaneous 26-48500-49-000-000 Misc Donations - 26-48110-26-000-000 Interest - Total Miscellaneous - Total Revenues 390,319 Page 32 of 54 Expenditures Culture, Recreation, Education Public Library 26-55126-57-101-000 PUBLIC LIBRARY - SALARY-PERM R(E) 72,450 26-55126-57-102-000 PUBLIC LIBRARY - WAGES-PERM RE(E) 117,086 26-55126-57-201-000 PUBLIC LIBRARY - SOC SEC & MED(E) 14,499 26-55126-57-203-000 PUBLIC LIBRARY - RETIREMENT-EE(E) 12,307 26-55126-57-204-000 PUBLIC LIBRARY - HEALTH INSURA(E) 35,134 26-55126-57-205-000 PUBLIC LIBRARY - LIFE INSURANC(E) 250 26-55126-57-208-000 PUBLIC LIBRARY - DENTAL INSURA(E) 1,548 26-55126-57-210-000 PUBLIC LIBRARY - VISION INS(E) 216 26-55126-57-301-000 PUBLIC LIBRARY - TRNG,TRVL,REG(E) 1,100 26-55126-57-304-000 PUBLIC LIBRARY - TELEPHONE-INT(E) 5,500 26-55126-57-314-000 PUBLIC LIBRARY - SUPPLIES(E) 2,500 26-55126-57-319-000 PUBLIC LIBRARY - CONTRACTED SE(E) 28,750 26-55126-57-322-000 PUBLIC LIBRARY - WATER/ SEWER(E) 5,400 26-55126-57-323-000 PUBLIC LIBRARY - ELECTRIC/ GAS(E) 35,700 26-55126-57-334-000 PUBLIC LIBRARY - INSURANCE-BUI(E) 4,200 26-55126-57-351-000 PUBLIC LIBRARY - MAINT-BUILDIN(E) 12,150 26-55126-57-808-000 PUBLIC LIBRARY - COLLECTIONS(E) 10,100 26-55111-57-326-000 LIBRARY-DATA PROCESS - MAINT-E(E) 18,000 Total Public Library 376,890 County Library 26-55112-49-102-000 DODGE CO LIBRY - WAGES-PERM(E) 75,141 26-55112-49-201-000 DODGE CO LIBRY - SOC SEC(E) 5,748 26-55112-49-203-000 DODGE CO LIBRY - RETIREMENT (E) 1,011 26-55112-49-301-000 DODGE CO LIBRY - SUBSCRIPTIONS(E) 2,000 26-55112-49-325-000 DODGE CO LIBRY - SUPPLIES(E) 6,500 26-55112-49-804-000 DODGE CO LIBRY - EQUIPMENT(E) 4,000 26-55112-49-808-000 DODGE CO LIBRY - BOOKS(E) 6,900 Total County Library 101,300 Total Expenditures 478,190 Net change in fund balance (87,871) Page 33 of 54 Fire Trust 2027 Proposed Budget 2027 Budget Revenues Miscellaneous 77-43420-23-000-000 2% Fire Dues 26,275 77-48110-22-000-000 Interest income - Fire 200 77-48500-22-000-000 Donation - Fire 10,000 Total Miscellaneous 36,475 Total Revenues 36,475 Expenditures Public Safety Fire Department 77-52200-22-314-000 Grant Expenses 500 77-52200-22-348-925 2% Dues Expenses 26,275 77-58221-22-000-000 Donation or Misc. 10,000 Total Fire Department 36,775 Total Expenditures 36,775 Net change in fund balance (300) Page 34 of 54 CDA 2027 Proposed Budget 2027 Budget Revenues Charges for service 21-46750-80-000-000 CDA - REVENUES(R) 15,000 Total Miscellaneous 15,000 Total Revenues 15,000 Expenditures Conservation and development CDA 21-51410-72-705-000 CDA - FACADE INITIATIVES(E) 15,000 Total CDA 15,000 Total Expenditures 15,000 Net change in fund balance - Page 35 of 54 Landfill 2027 Proposed Budget 2027 Budget Revenues Fees 22-41120-22-000-000 GFL Impact Fee 40,000 Total Charges for service 40,000 Charges for service 22-48900-22-000-000 Other revenue 38,000 Total Miscellaneous 38,000 Total Revenues 78,000 Expenditures Conservation and development Landfill 22-51300-22-315-000 Legal 2,500 22-51420-22-363-000 Misc 12,000 22-51420-22-367-000 Street Paving 40,000 Total Landfill 54,500 Total Expenditures 54,500 Net change in fund balance 23,500 Page 36 of 54 Solid Waste and Recycling Collection 2027 Proposed Budget 2027 Budget Revenues Charges for service 25-46428-38-000-000 Solid waste and recycling collection fee 343,489 Total Charges for service 343,489 Total Revenues 343,489 Expenditures Public Works Curbside Garbage and Recycling 25-53630-38-319-000 Solid waste and recycling contracted services 343,489 Total Curbside Garbage and Recycling 343,489 Total Expenditures 343,489 Net change in fund balance - Page 37 of 54 TIF District No. 4 2027 Proposed Budget 2027 Budget Revenues Taxes 44-41110-76-000-000 Tax Increment 22,780 Total Taxes 22,780 Intergovernmental Aid 44-43410-76-000-000 Exempt Computer Aid 201 44-41120-76-000-001 Personal Property Aid - Act 12 4,812 Total Intergovernmental Aid 5,013 Total Revenues 27,793 Expenditures General Government General Administration 44-51420-76-353-000 Contracted services 1,350 44-51420-76-354-000 Misc Expenses 150 Total General Administration 1,500 Total Expenditures 1,500 Net change in fund balance 26,293 Page 38 of 54 TIF District No. 5 2027 Proposed Budget 2027 Budget Revenues Taxes 48-41110-76-000-000 Tax Increment 62,391 48-41310-76-000-000 Payment in lieu 20,000 Total Taxes 82,391 Intergovernmental Aid 48-43410-76-000-000 Exempt Computer Aid 440 48-41120-76-000-000 Personal Property Aid 1,607 48-41120-76-000-000 Personal Property Aid - Act 12 154 Total Intergovernmental Aid 2,201 Total Revenues 84,592 Expenditures General Government General Administration 48-51420-76-353-000 Contracted services 1,350 48-51420-76-354-000 Misc Expenses 150 Total General Administration 1,500 Debt Service Principal 48-58200-76-671-000 2014 STFL 38,498 Total Principal 38,498 Interest 48-58200-76-691-000 2014 STFL 14,309 Total Interest 14,309 Total Expenditures 54,307 Net change in fund balance 30,285 Page 39 of 54 TIF District No. 6 2027 Proposed Budget 2027 Budget Revenues Taxes 49-41110-76-000-000 Tax Increment 270,487 Total Taxes 270,487 Intergovernmental Aid 49-41120-76-000-000 Personal Property Aid - Act 12 17,261 Total Intergovernmental Aid 17,261 Total Revenues 287,748 Expenditures General Government General Administration 49-51420-76-353-000 Contracted services 9,850 49-51420-76-354-000 Misc. Expenses 150 49-51420-76-355-000 Developer incentive 57,603 Total General Administration 67,603 Total Expenditures 67,603 Net change in fund balance 220,145 Page 40 of 54 TIF District No. 7 2027 Proposed Budget 2027 Budget Revenues Taxes 50-41110-76-000-000 Tax Increment 26,635 Total Taxes 26,635 Total Revenues 26,635 Expenditures General Government General Administration 50-51420-76-353-000 Contracted services 6,350 50-51420-76-354-000 Misc Expenses 150 Total General Administration 6,500 Debt Service Principal 50-58200-76-671-000 2025 Promissory Note - Total Principal - Interest 50-58200-76-691-000 2025 Promissory Note 53,200 Total Interest 53,200 Total Expenditures 59,700 Net change in fund balance (33,065) Page 41 of 54 Mayville Center Board 2027 Proposed Budget 2027 Budget Revenues Miscellaneous 72-48110-78-000-000 Interest income 100 Total Miscellaneous 100 Total Revenues 100 Expenditures Culture, Recreation, Education Community center 72-55140-78-325-000 Senior center project 5,000 Total EMS State Funds 5,000 Total Expenditures 5,000 Net change in fund balance (4,900) Page 42 of 54 Fireworks 2027 Proposed Budget 2027 Budget Revenues Miscellaneous 85-48500-52-000-000 Donations 18,300 Total Miscellaneous 18,300 Total Revenues 18,300 Expenditures Culture, Recreation, Education Fireworks 85-55230-52-388-000 Supplies - Fireworks 15,000 Total Fireworks 15,000 Total Expenditures 15,000 Net change in fund balance 3,300 Page 43 of 54 City of Mayville Water Proposed Budget 1/1/2026 2026 2027 Charges for Service 8/31/2026 Budget Budget 60-46450-65-000-460 COMM-BULK WATER SALES UNMETERD(R) - 5,000.00 - 60-46450-65-001-470 FORFEITURES & PENALITIES(R) 6,996.72 7,430.00 10,000.00 60-46450-65-002-470 WATER SALES(R) 56.72 - - 60-46450-65-011-461 RESIDENTIAL - METERED(R) 446,297.69 656,212.00 670,000.00 60-46450-65-012-461 COMMERCIAL - METERED(R) 68,148.99 112,400.00 102,200.00 60-46450-65-013-461 INDUSTRIAL - METERED(R) 297,602.81 293,808.00 445,000.00 60-46450-65-014-462 FIRE PROTECTION - PRIVATE(R) 33,352.00 51,182.00 52,000.00 60-46450-65-015-461 RESIDENTIAL MULTIFAM - METERED(R) 44,383.37 62,268.00 66,600.00 60-46450-65-015-463 FIRE PROTECTION - PUBLIC(R) 350,935.43 516,880.00 526,500.00 60-46450-65-016-464 PUBLIC AUTHORITY - METERED(R) 16,947.78 24,600.00 25,500.00 Total Charges for Service 1,264,721.51 1,729,780.00 1,897,800.00 Other revenue 60-42100-00-000-000 CAPITAL CONTRIBUTIONS(R) - - - 60-46450-65-017-474 JOINT METER ALLOCATION(R) 160.00 8,500.00 12,800.00 60-46450-65-018-474 MISC-REAL ESTATE CLOSING FEE(R) 733.53 1,280.00 1,300.00 60-46450-65-020-471 MISCELLANEOUS REVENUE(R) 4,008.45 650.00 650.00 60-48110-66-000-419 INTEREST-INVESTMENTS(R) 25,888.83 30,000.00 35,000.00 60-48900-66-000-421 IMPACT FEES(R) 4,665.00 10,000.00 10,000.00 Total other revenues 35,455.81 50,430.00 59,750.00 Total revenues 1,300,177.32 1,780,210.00 1,957,550.00 Operating Expenses 60-53800-61-102-600 SOURCE-OPER-WAGE-REG(E) 16,883.31 26,000.00 - 60-53800-61-102-605 SOURCE-MAINT-WAGE REG(E) 12,022.33 13,000.00 - 60-53800-61-103-600 SOURCE-OPER-WAGE-OT(E) 3,464.21 5,200.00 - 60-53800-61-103-605 SOURCE-MAINT-WAGE-OT(E) - 360.00 - 60-53800-61-319-605 SOURCE-MAINT-CONTRACTED SRVC(E) 1,113.01 2,500.00 2,500.00 60-53800-61-325-605 SOURCE-MAINT-SUPPLIES(E) 181.93 1,200.00 1,000.00 60-53800-62-102-620 PUMP-OPER-WAGE REG(E) 389.40 13,500.00 - 60-53800-62-102-625 PUMP-MAINT PLANT-WAGE REG(E) 84.65 300.00 - 60-53800-62-103-620 PUMP-OPER-WAGE OT(E) - - - 60-53800-62-317-625 PUMP-MAINT PLANT-OTHER PROF(E) 30,945.27 34,000.00 20,000.00 60-53800-62-323-622 PUMP-UTILITIES ELECTRIC(E) 61,999.34 81,746.00 92,000.00 60-53800-62-324-622 PUMP-UTILITIES NATURAL GAS(E) 6,704.84 11,000.00 12,000.00 60-53800-63-102-630 TREAT-OPER-WAGES REG(E) 14,768.69 10,000.00 - 60-53800-63-102-635 TREAT-MAINT PLANT-WAGES REG(E) 160.68 1,200.00 - 60-53800-63-103-630 TREAT-OPER-WAGES OT(E) 50.60 - - 60-53800-63-317-635 TREAT-MAINT PLANT-PROFESSIONAL(E) 6,637.97 6,200.00 3,800.00 60-53800-63-325-632 TREAT-OPER-SUPPLIES(E) 831.58 2,600.00 2,600.00 60-53800-63-327-635 TREAT-MAINT PLANT-EQUIP SUPPLY(E) 233.24 2,400.00 1,500.00 60-53800-63-364-631 TREAT-CHEM-CHLORINE(E) 14,859.40 18,282.00 20,000.00 60-53800-63-371-631 TREAT-CHEM-HMO(E) - 5,100.00 6,000.00 60-53800-64-102-640 TRANS-OPER WAGES REG(E) 18,166.84 32,000.00 - 60-53800-64-102-650 TRANS-MAINT DISTR-WAGES REG(E) 110.05 1,000.00 - 60-53800-64-102-651 TRANS-MAINT MAINS-WAGES REG(E) 2,460.23 5,000.00 - 60-53800-64-102-652 TRANS-MAINT SERVICES-WAGES REG(E) 2,034.17 3,500.00 - 60-53800-64-102-653 TRANS-MAINT METERS-WAGES REG(E) 779.45 5,000.00 - 60-53800-64-102-654 TRANS-MAINT HYDRANTS-WAGES REG(E) 330.15 2,600.00 - 60-53800-64-103-640 TRANS-OPER-WAGES-OT(E) 121.55 710.00 - 60-53800-64-103-650 TRANS-MAINT DISTR-WAGES OT(E) - 580.00 - 60-53800-64-103-651 TRANS-MAINT MAINS-WAGES OT(E) 267.45 2,470.00 - Page 44 of 54 60-53800-64-103-652 TRANS-MAINT SERVICES-WAGES OT(E) 534.83 1,190.00 - 60-53800-64-103-653 TRANS-MAINT METERS-WAGES OT(E) - 80.00 - 60-53800-64-107-640 TRANS-OPER-WAGES STANDBY(E) 4,819.50 6,890.00 - 60-53800-64-317-650 TRANS-MAINT DISTR-PROFESSIONAL(E) 775.00 3,233.00 7,500.00 60-53800-64-319-641 TRANS-OPER-CONTRACTED SERVICES(E) 14,544.00 24,392.00 24,000.00 60-53800-64-322-641 TRANS - WATER-SEWER FEE(E) 11,076.27 17,595.00 13,000.00 60-53800-64-325-641 TRANS-OPERATING-SUPPLIES(E) (29.68) 2,949.00 1,900.00 60-53800-64-410-651 TRANS-MAINT MAINS-REPAIRS(E) 73,297.55 84,457.00 120,000.00 60-53800-64-411-652 TRANS-MAINT SERVICES-REPAIRS(E) 16,075.01 43,894.00 35,000.00 60-53800-64-412-653 TRANS-MAINT METERS-REPAIRS(E) 71.53 5,200.00 4,500.00 60-53800-64-413-654 TRANS-MAINT HYDRANTS-REPAIRS(E) 16,386.46 41,000.00 45,000.00 60-53800-65-102-901 CUST ACCT-METER READING-WAGES(E) 1,122.57 1,800.00 - 60-53800-65-102-902 CUST-ACCTG/COLLECT-WAGES REG(E) 9,441.76 13,500.00 - 60-53800-65-305-903 CUST-SUPPLIES/EXP-POSTAGE(E) 4,480.14 5,340.00 5,500.00 60-53800-65-314-903 CUST-SUPPLIES/EXP-OFFICE(E) 1,147.50 1,300.00 1,300.00 60-53800-65-381-904 CUST-UNCOLLECTIBLE-WRITE OFFS(E) 232.39 200.00 200.00 60-53800-66-101-920 ADM/GEN-ADMIN/GEN-SALARY(E) 29,829.08 42,500.00 216,737.00 60-53800-66-102-920 ADM/GEN-WAGES REG(E) 27,628.82 27,000.00 - 60-53800-66-102-930 ADM/GEN-MISC GEN-WAGES REG(E) 8,517.33 5,100.00 - 60-53800-66-102-933 ADM/GEN-TRANSPORTATION-WAGES(E) 451.82 600.00 - 60-53800-66-102-935 ADM/GEN-MAINT GEN PLANT-WAGES(E) 5,725.88 12,000.00 - 60-53800-66-103-930 ADM/GEN-MISC GEN-WAGES OT(E) 24.10 - - 60-53800-66-201-408 ADM/GEN-FICA & MEDICARE(E) 11,574.81 16,482.00 16,580.00 60-53800-66-203-926 ADM/GEN-RETIREMENT(E) 11,713.71 14,476.00 15,128.00 60-53800-66-204-926 ADM/GEN-HEALTH INSURANCE(E) 45,744.86 47,125.00 75,625.00 60-53800-66-205-926 ADM/GEN-LIFE INSURANCE(E) 600.50 903.00 867.00 60-53800-66-206-930 ADM/GEN-MISC GEN-EDUCATION(E) - 1,200.00 - 60-53800-66-208-926 ADM/GEN-DENTAL INSURANCE(E) 2,460.16 2,580.00 3,213.00 60-53800-66-209-926 ADM/GEN-SAFETY GLASSES(E) - 150.00 150.00 60-53800-66-210-926 ADM/GEN-VISION INSURANCE(E) 296.96 340.00 451.00 60-53800-66-218-926 ADM/GEN-SHORT TERM DISABILITY(E) 544.82 707.00 722.00 60-53800-66-301-930 ADM/GEN-SUBSCRIPTIONS(E) - 200.00 - 60-53800-66-302-930 ADM/GEN-MEMBERSHIPS(E) 505.00 650.00 600.00 60-53800-66-303-930 ADM/GEN-REGISTRATION FEES(E) 873.95 2,475.00 2,475.00 60-53800-66-304-921 ADM/GEN-TELEPHONE(E) 4,042.20 3,600.00 7,200.00 60-53800-66-306-930 ADM/GEN-TRAVEL EMPLOYEE(E) 131.81 - - 60-53800-66-310-930 ADM/GEN-PUBLICATION NOTICES(E) 985.56 1,750.00 1,800.00 60-53800-66-314-921 ADM/GEN-OFFICE SUPPLIES(E) 540.09 2,100.00 2,100.00 60-53800-66-315-923 ADM/GEN-LEGAL SERVICES(E) - 1,500.00 1,500.00 60-53800-66-316-923 ADM/GEN-ACCOUNTING/AUDIT(E) 13,300.00 17,000.00 13,050.00 60-53800-66-317-923 ADM /GEN-CONTRACTED SERVICES(E) 88.50 1,450.00 - 60-53800-66-317-930 ADM /GEN-PROFESSIONAL SERVICES(E) 56.50 1,200.00 300.00 60-53800-66-319-923 ADM/GEN-CONTRACTED SERVICES(E) 600.00 1,900.00 3,500.00 60-53800-66-319-928 ADM/GEN-REGULATORY-CONTRACTED(E) - 500.00 2,800.00 60-53800-66-319-935 ADM/GEN-MAINT GEN-CONTRACTED(E) 410.58 5,200.00 3,000.00 60-53800-66-321-935 ADM/GEN-JANITORIAL SUPPLIES(E) 1,924.21 2,160.00 2,400.00 60-53800-66-325-935 ADM/GEN-MAINT GEN-SUPPLIES(E) 1,302.72 4,500.00 3,300.00 60-53800-66-327-921 ADM/GEN-OFFICE SUPPLIES-EQUIP(E) 4,670.06 7,900.00 8,000.00 60-53800-66-331-933 ADM/GEN-SUPPLIES VEHICLES(E) 2,066.28 2,100.00 2,100.00 60-53800-66-386-933 ADM/GEN-SUPPLIES GAS/OIL/ETC(E) 2,165.04 2,400.00 2,700.00 60-53800-66-392-408 ADM/GEN-PAYMENT IN LIEU OF TAX(E) - 1,800.00 - 60-53800-66-334-924 INSURANCE BUILDINGS(E) 9,400.00 9,400.00 25,125.00 60-53800-66-335-933 INSURANCE-VEHICLES(E) 1,500.00 3,150.00 19,130.00 60-53800-66-336-924 INSURANCE PUBLIC LIABILITY(E) 2,251.00 2,520.00 - 60-53800-66-338-924 INSURANCE BOILER(E) - 1,320.00 - 60-53800-66-387-924 INSURANCE-WORKERS COMP (E) 4,350.00 8,712.00 14,875.00 Page 45 of 54 Total operating expense 545,851.52 797,118.00 864,728.00 Depreciation 60-53800-66-313-403 ADM/GEN-DEPRECIATION(E) - 409,000.00 375,000.00 60-53800-66-313-404 ADM/GEN-DEPRECIATION CIAC(E) - 65,809.00 66,523.00 Total depreciation - 474,809.00 441,523.00 Other expenses 60-53800-66-341-428 AMORTIZATION DEBT DISC/EXP(E) 12,300.00 - - 60-53800-66-353-427 ADM/GEN-INTEREST-LONG TRM DEBT(E) 50,046.27 186,595.00 202,229.00 60-53800-66-393-421 ADM/GEN-DEBT SERVICE CHARGES(E) - - - 60-53800-66-902-935 ADM/GEN-TRSFR TO GENERAL FUND(E) - 10,000.00 - 60-99999-99-999-999 WATER UTILITY FS ADJUSTMENT(E) - 175,000.00 170,000.00 60-53800-66-203-927 PENSION EXPENSE - GASB68(E) - - - 60-53800-66-203-928 LRLIF EXPENSE (E)(E) - - - Total other expenses 62,346.27 371,595.00 372,229.00 Total expenses 608,197.79 1,643,522.00 1,678,480.00 Net income (loss) 691,979.53 136,688.00 279,070.00 Balance sheet cash flow items Debt Payments 519,008.00 Page 46 of 54 City of Mayville Sewer Proposed Budget 1/1/2026 2026 2027 Charges for Service 8/31/2026 Budget Budget 61-46410-65-011-631 FORFEITURES & PENALTIES(R) 10,749 10,000 15,000 61-46410-65-021-622 RESIDENTIAL - SEWER(R) 906,549 1,366,053 1,360,000 61-46410-65-022-622 COMMERCIAL - SEWER(R) 239,999 359,116 360,000 61-46410-65-023-622 INDUSTRIAL-SEWER(R) 617,194 801,285 925,800 61-46410-65-024-622 PUBLIC AUTHORITY - SEWER(R) 30,268 53,064 45,500 61-46410-65-025-624 SERVICES-OTHER UTILITIES(R) 88,029 115,257 132,000 61-46410-65-026-635 SEWER-MISCELLANEOUS(R) - 1,400 1,000 61-46410-65-027-622 HIGH STRENGTH UNBILLED(R) - 1,900 1,900 Total Charges for Service 1,892,788 2,708,075 2,841,200 Other revenue 61-46410-65-027-635 SEWER CONNECTS(R) (688) 15,000 10,000 61-48110-66-000-419 INTEREST-INVESTMENTS(R) 52,792 70,000 65,000 61-48910-66-000-422 CONTRIBUTED PLANT-GRANT(R) 1,974,429 - - Total other revenues 2,026,534 85,000 75,000 Total revenues 3,919,322 2,793,075 2,916,200 Operating Expenses 61-53610-65-102-840 BILL/COLLECT/ACCTG -WAGES(E) 9,442 13,500 - 61-53610-65-102-842 METER READING-WAGES(E) 4,897 7,000 - 61-53610-65-305-840 BILL/COLLECT/ACCTG-POSTAGE(E) 3,850 7,200 - 61-53610-65-314-840 BILL/COLLECT/ACCT-SUPPLIES OFF(E) 1,209 1,500 - 61-53610-65-381-843 UNCOLLECTIBLE ACCOUNTS(E) 189 - - 61-53610-66-101-850 ADMIN & GENERAL SALARIES(E) 29,723 42,500 287,976 61-53610-66-102-850 ADMIN & GENERAL WAGES(E) 22,746 31,000 - 61-53610-66-102-856 MISC GENERAL WAGES(E) 13,210 19,000 - 61-53610-66-103-856 MISC GENERAL WAGES OT(E) - 259 - 61-53610-66-201-854 PENSION/BENEFIT FICA/MEDICARE(E) 13,680 22,145 22,030 61-53610-66-203-854 PENSION/BENEFIT RETIREMENT(E) 13,880 19,805 20,293 61-53610-66-204-854 PENSION/BENEFIT HEALTH INSURAN(E) 28,662 37,270 45,842 61-53610-66-205-854 PENSION/BENEFIT LIFE INSURANCE(E) 340 410 441 61-53610-66-208-854 PENSION/BENEFIT DENTAL INSURAN(E) 2,273 2,460 3,123 61-53610-66-210-854 PENSION/BENEFIT VISION INSURAN(E) 287 340 413 61-53610-66-212-856 MISC GEN BOARDS & COMMITTEES(E) - - - 61-53610-66-218-854 PENSION/BENEFIT SHT TRM DISAB(E) 665 945 958 61-53610-66-301-856 MISC GEN SUBSCRIPTIONS(E) 59 150 150 61-53610-66-302-856 MISC GEN MEMBERSHIP DUES(E) - 250 250 61-53610-66-303-856 MISC GEN REGISTRATION FEES(E) 487 650 800 61-53610-66-304-851 OFFICE SUPPLIES/EXP TELEPHONE(E) 5,740 1,300 7,162 61-53610-66-305-851 OFFICE SUPPLIES/EXP POSTAGE(E) 631 900 900 61-53610-66-306-856 MISC GEN TRAVEL EMPLOYEE(E) - 1,200 2,500 61-53610-66-308-856 MISC GEN LODGING(E) - 600 1,200 61-53610-66-310-851 OFFICE SUPPLY/EXP PUBLICATION(E) - 200 2,000 61-53610-66-314-851 OFFICE-SUPPLIES OFFICE(E) 876 1,230 1,230 61-53610-66-315-852 OUTSIDE SERV LEGAL SERVICES(E) - 1,500 6,000 61-53610-66-316-852 OUTSIDE SERV ACCOUNTING/AUDIT(E) 11,400 10,000 11,100 61-53610-66-317-852 OUTSIDE SERV OTH PROFESSIONAL(E) 3,135 4,600 - 61-53610-66-317-856 MISC GEN PROFESSIONAL SERV(E) 57 440 150 61-53610-66-327-851 OFFICE - SUPPLIES EQUIPMENT(E) 4,308 8,000 8,000 61-53610-66-352-852 OUTSIDE SERV ENGINEERING(E) - 1,200 1,200 61-53610-67-102-820 SUPERVISION & LABOR WAGES(E) 15,131 23,000 - 61-53610-67-102-828 TRANSPORTATION EXP WAGES(E) 1,000 1,300 - 61-53610-67-103-820 SUPERVISION & LABOR WAGES OT(E) 5,701 8,200 - Page 47 of 54 61-53610-67-107-820 SUPERVISION & LABOR STANDBY(E) 4,777 6,900 - 61-53610-67-303-827 OTH OPERATING REGISTRATION FEE(E) 4,246 4,600 4,600 61-53610-67-317-827 OTH OPERATING PROFESSIONAL(E) - 1,500 1,500 61-53610-67-319-827 OTH OPER CONTRACTED SLUDGE(E) 146,535 175,000 190,000 61-53610-67-322-827 OTH OPER UTILITIES WATER/SEWER(E) 5,122 6,200 6,900 61-53610-67-323-822 POWER/FUEL AERATION ELECTRIC(E) 130,543 132,000 189,000 61-53610-67-324-827 OTHER OPER UTILITIES NAT GAS(E) 521 41,000 41,000 61-53610-67-325-827 OTH OPER - SUPPLIES OPERATING(E) 7,642 8,100 10,600 61-53610-67-331-828 TRANSPORT SUPPLIES VEHICLES(E) 3,306 4,600 5,000 61-53610-67-364-824 OPERATING EXPENSE-PHOS REM CH(E) 84,186 82,000 85,000 61-53610-67-386-828 TRANSPORT EXP SUPPLIES GAS/OIL(E) 4,961 6,000 9,000 61-53610-68-102-831 MAINT COLLECT SYSTEM WAGES(E) 5,835 10,000 10,000 61-53610-68-102-832 COLLECT SYS PUMP EQUIP WAGES(E) 4,291 6,000 - 61-53610-68-102-833 MAINT TREAT/DISP EQUIP WAGES(E) 14,873 30,000 - 61-53610-68-102-834 MAINT GEN PLANT WAGES(E) 10,212 14,500 - 61-53610-68-103-831 MAINT COLLECT SYSTEM WAGES OT(E) 329 1,300 - 61-53610-68-103-832 COLLECT SYS PUMP EQUIP WAGE OT(E) 144 1,200 - 61-53610-68-103-833 MAINT TREAT/DISP EQUIP WAGE OT(E) 174 700 - 61-53610-68-103-834 MAINT GEN PLANT WAGES OT(E) 64 - - 61-53610-68-317-831 MAINT COLLECT SYSTEM PROF SERV(E) - 3,000 3,000 61-53610-68-317-832 COLLECT SYS PUMP EQUIP PROF(E) 24,303 21,000 40,000 61-53610-68-317-834 MAINT GEN PLANT PROF SERV(E) 5,120 12,400 12,000 61-53610-68-319-833 MAINT TREAT/DISP EQUIP CONTRAC(E) 8,547 12,000 12,000 61-53610-68-321-834 MAINT GEN PLANT JANITOR SUPPLY(E) 2,004 2,500 2,500 61-53610-68-325-831 MAINT COLLECT SYS OPER SUPPLY(E) 8,956 8,900 10,000 61-53610-68-325-834 MAINT GEN PLANT OPER SUPPLY(E) 1,224 5,200 2,500 61-53610-68-327-833 MAINT TREAT/DISP EQUIP-SUPPLY(E) 16 14,000 14,000 61-53610-68-359-832 COLL SYS PUMP EQUIP MAINT OTH(E) 1,799 6,700 6,700 61-53610-68-412-835 MAINT METERS REPAIRS(E) - 3,200 3,200 61-53610-68-414-831 MAINT COLLECT SYS REPAIR LINES(E) 33,085 27,000 35,000 61-53610-69-102-820 LAB WAGES(E) 41,005 60,000 - 61-53610-69-103-820 LAB WAGES OT(E) 533 832 - 61-53610-69-317-827 LAB PROFESSIONAL SERV(E) 11,212 15,000 15,000 61-53610-69-383-827 LAB SUPPLIES(E) 4,614 9,800 11,000 61-53610-66-334-853 INSURANCE BUILDINGS(E) 19,460 19,460 25,125 61-53610-66-335-853 INSURANCE VEHICLES(E) 2,100 4,900 19,130 61-53610-66-336-853 INSURANCE PUBLIC LIABILITY(E) 2,401 3,150 - 61-53610-66-387-854 PENSION/BENEFIT WKRS COMP INS(E) 4,850 9,750 - 61-53610-66-387-853 INSURANCE-WORKERS COMP(E) - - 14,875 Total operating expense 792,568 1,040,446 1,202,348 Depreciation 61-53610-66-313-403 DEPRECIATION EXPENSE(E) - 462,325 525,000 Total depreciation - 462,325 525,000 Other expenses Connection Fee Eligble Expenses - - - Replacement Fund Eligble Expenses - - - 2027 Capital Projects - - - 61-53610-66-000-125 TRANSFER TO REPLACEMENT FUND(E) 8,205 185,705 - 61-53610-66-341-428 AMORTIZATION OF DEBT DISC/EXP(E) 12,300 - - 61-53610-66-341-429 AMORTIZATION OF DEBT PREMIUM(E) - - - 61-53610-66-902-852 OUTSIDE SERV TRSFR TO GEN FUND(E) - 10,000 - 61-53610-66-353-427 INTEREST ON LONG TERM DEBT(E) 70,451 12,593 750,228 61-53610-66-500-854 PENSION EXPENSE - GASB68(E) - - - 61-53800-66-203-928 LRLIF EXPENSE (E)(E) - - - Total other expenses 90,956 208,298 750,228 Total expenses 883,524 1,711,069 2,477,576 Net income (loss) 3,035,798 1,082,006 438,624 Balance sheet cash flow items Debt Payments 123,410 Page 48 of 54 City of Mayville 2027 Proposed Operating Budget Worksheet TAG Admin & General Revenues 2025 2025 2026 2026 2027 Proposed Property Taxes Budget Actual January-June Budget Budget Account Account Description 64-41110-96-000-000 ADMIN & GEN - PROPERTY TAX LEV 165,000 165,000 165,000 165,000 165,000 Total Taxes 165,000 165,000 165,000 165,000 165,000 Aquatics Revenues 2025 2025 2026 2026 2027 Proposed Charges for Services Aquatics Budget Actual January-June Budget Budget Account Account Description 64-46750-90-000-203 AQUATICS - DAILY PASSES(R) 34,900 37,880 20,578 47,000 52,000 64-46750-90-000-204 AQUATICS - RENTALS(R) 4,500 2,320 11,510 2,100 8,000 64-46750-90-000-207 AQUATICS - MISC REVENUE(R) - 360 20 300 300 64-46750-90-000-208 AQUATICS - PROGRAM REVENUE(R) 36,000 35,661 9,266 38,000 38,000 64-46750-90-000-211 AQUATICS - PUNCH CARD REVENUE(R) 5,120 3,120 2,235 2,600 3,000 Total Charges for Services Aquatics 80,520 79,341 43,609 90,000 101,300 Fitness Revenues 2025 2025 2026 2026 2027 Proposed Charges for Services Fitness Budget Actual January-June Budget Budget Account Account Description 64-46750-91-000-203 FITNESS - DAILY PASSES(R) 12,700 8,003 8,586 9,000 15,000 64-46750-91-000-208 FITNESS - PROGRAM REVENUE(R) 12,500 12,594 2,713 13,500 13,500 64-46750-91-000-209 FITNESS - SILVER SNEAKER PROGR(R) - 118 - - - 64-46750-91-000-211 FITNESS - PUNCH CARD REVENUE(R) 2,900 2,610 1,670 2,900 3,000 64-46750-91-000-218 FITNESS - PERSONAL TRAINER FEE(R) 1,000 557 328 600 600 Total Charges for Services Fitness 29,100 23,882 13,297 26,000 32,100 Simulator Rec Revenues Revenues 2025 2025 2026 2026 2027 Proposed Charges for Services Membership Budget Actual January-June Budget Budget Account Account Description 64-46750-92-000-208 SIMULATOR REC REVENUES 10,000 6,093 8,947 10,000 13,500 Total Charges for Simulator 10,000 6,093 8,947 10,000 13,500 Page 49 of 54 Revenues 2025 2025 2026 2026 2027 Proposed Charges for Services Membership/Rec Budget Actual January-June Budget Budget Account Account Description 64-46750-95-000-201 CUSTOMER-MEMBRSHIP YEARLY(R) 350,645 281,050 153,942 350,000 350,000 64-46750-95-000-202 CUSTOMER-MEMBRSHIP CORP(R) 11,034 6,641 3,067 8,400 8,400 64-46750-95-000-204 CUSTOMER-RENTALS(R) 12,000 14,136 8,018 15,000 15,000 64-46750-95-000-205 CUSTOMER-OTHER(R) - 140 40 - - 64-46750-95-000-207 CUSTOMER-MISC REVENUE(R) - 300 3 - 5,000 64-46750-95-000-208 CUSTOMER-MEMBR SILVER SNEAKER(R) 22,000 14,524 6,435 18,000 18,000 64-46750-95-000-209 CUSTOMER-VENDING REVENUE(R) 5,500 4,167 2,907 5,500 10,000 64-46750-95-000-210 CUSTOMER-MERCHANDISE REV(R) 200 902 776 200 1,500 64-46750-95-000-219 CUSTOMER-MEMBER OPTUM FITNESS(R) 22,500 52,682 30,331 50,000 54,000 64-46750-95-000-220 CUSTOMER-KEY FOB REVENUE(R) 3,000 2,675 1,334 2,500 3,000 64-46750-97-000-204 RECREATION-RENTALS(R) 1,000 295 - - - 64-46750-97-000-207 RECREATION-MISC REVENUE-CONCES(R) 13,000 5,225 - - - 64-46750-97-000-208 RECREATION-PROGRAM REV LEAGUE(R) 25,000 18,689 (110) - - Total Charges for Services Memebership 465,879 401,425 206,742 449,600 464,900 Revenues 2025 2025 2026 2026 2027 Proposed Misc Revenue and Interest Income Budget Actual January-June Budget Budget Account Account Description 64-48500-96-000-000 ADMIN - DONATION REVENUE 25,000 25,000 65,000 25,000 30,000 64-48620-96-000-000 ADMIN & GENERAL-RENT 2,408 2,408 5,071 2,408 5,000 64-48900-96-000-000 ADMIN & GENERAL-INTEREST 100 718 - - - Total Misc Revenue and Interest Income 27,508 28,126 70,071 27,408 35,000 Revenues 2025 2025 2026 2026 2027 Proposed Other Financing Sources Subsidies Budget Actual January-June Budget Budget Account Account Description 64-49300-96-000-000 ADMIN - CONTRIB CAP EQUIP REV 196,700 139,945 162,628 188,000 251,804 64-49310-96-000-000 ADMIN - CONTRIB CAP MBR SUBSID 50,000 55,522 80 51,000 55,000 Total Other Financing Sources Subsidies 246,700 195,467 162,708 239,000 306,804 Total TAG Revenues 1,024,707 899,333 670,373 1,007,008 1,118,604 Page 50 of 54 Expenses 2025 2025 2026 2026 2027 Proposed Admin & General Budget Actual January-June Budget Budget Account Account Description 64-55400-96-101-000 ADMIN & GEN-SALARY PERM REG(E) 38,275 32,955 12,808 38,060 38,295 64-55400-96-102-000 ADMIN & GEN-WAGES-PERM REGULAR(E) - 11,494 12,362 - - 64-55400-96-103-000 ADMIN & GEN-WAGES PERM OVERTIM(E) - 412 - - - 64-55400-96-201-000 ADMIN & GEN-SOC SEC & MEDICARE(E) 2,925 3,304 1,871 2,912 2,930 64-55400-96-203-000 ADMIN & GEN-RETIREMENT(E) 2,660 2,768 1,953 2,740 2,776 64-55400-96-204-000 ADMIN & GEN-HEALTH INSURANCE(E) 14,347 13,755 10,057 13,835 14,389 64-55400-96-205-000 ADMIN & GEN-LIFE INSURANCE(E) 120 127 77 130 36 64-55400-96-208-000 ADMIN & GEN-DENTAL INSURANCE(E) 725 771 592 780 828 64-55400-96-210-000 ADMIN & GEN-VISION INSURANCE(E) 95 104 72 102 96 64-55400-96-218-000 ADMIN & GEN-SHORT TERM DISBLTY(E) 113 116 60 118 120 64-55400-96-304-000 ADMIN & GEN-TELEPHONE-INTERNET(E) 11,680 8,611 5,189 11,500 11,500 64-55400-96-306-000 ADMIN & GEN-TRAVEL-EMPLOYEE(E) - 10 123 - 500 64-55400-96-313-000 ADMIN & GEN-DEPRECIATION EXP(E) - 262,278 - - - 64-55400-96-314-000 ADMIN & GEN-SUPPLIES-OFFICE(E) - 42 2,904 6,000 6,000 64-55400-96-316-000 ADMIN & GEN - ACCOUNTING & AUD(E) - 525 - - - 64-55400-96-319-000 ADMIN & GEN-CONTRACTED SERVICE(E) 6,000 7,329 - - - 64-55400-96-334-000 ADMIN & GEN-INSURANCE-BLDG(E) 13,728 13,715 19,750 15,000 21,225 64-55400-96-335-000 ADMIN & GEN-INSURANCE-VEHICLES(E) 856 856 375 920 920 64-55400-96-336-000 ADMIN & GEN-INSURANCE-LIABILTY(E) 2,866 4,616 2,293 3,100 3,100 64-55400-96-351-000 ADMIN & GEN BLDG/MAIN/ EQUIP(E) 840 815 822 850 1,000 64-55400-96-387-000 ADMIN & GEN-INSURANCE-WKRS CMP(E) 10,770 9,800 5,065 11,400 11,400 64-53800-66-203-928 LRLIF EXPENSE (E)(E) - 21,671 - - - 64-55400-96-000-000 PENSION AND COMP ABS EXPENSE(E) - 1,671 - - - To Admin 106,000 397,747 76,373 107,447 115,115 Page 51 of 54 Expenses 2025 2025 2026 2026 2027 Proposed Charges for Services Aquatics Budget Actual January-June Budget Budget Account Account Description 64-55400-90-102-000 AQUATICS - WAGES-PERM REG(E) 132,519 147,471 82,214 128,850 149,200 64-55400-90-201-000 AQUATICS - SOC SEC & MEDICARE(E) 10,977 11,620 6,289 9,857 11,414 64-55400-90-203-000 AQUATICS - RETIREMENT(E) - 173 837 - 4,493 64-55400-90-205-000 AQUATICS - LIFE INSURANCE(E) 504 19 - - - 64-55400-90-314-000 AQUATICS - OFFICE SUPPLIES(E) 28,600 30,153 22,931 30,000 30,000 64-55400-90-319-000 AQUATICS - CONTRACTED SERVICES(E) 10,000 13,360 10,721 10,000 26,800 64-55400-90-325-000 AQUATICS - SUPPLIES-OPERATING(E) - 1,638 - - - 64-55400-90-351-000 AQUATICS - MAINT-BUILDING(E) 1,000 324 - - - Total Aquatics 183,600 204,758 122,992 178,707 221,907 Expenses 2025 2025 2026 2026 2027 Proposed Charges for Services Fitness Budget Actual January-June Budget Budget Account Account Description 64-55400-91-102-000 FITNESS - WAGES-PERM REGULAR(E) 1,217 1,222 559 1,150 1,150 64-55400-91-109-000 FITNESS - WAGES-SILVER SNEAKER(E) 3,400 - 43 - - 64-55400-91-201-000 FITNESS - SOC SEC & MEDICARE(E) 383 94 - 90 90 64-55400-91-314-000 FITNESS - SUPPLIES(E) 750 583 783 750 1,000 64-55400-91-319-000 FITNESS - CONTRACTED SERVICES(E) 8,000 17,273 875 5,000 2,500 64-55400-91-351-000 FITNESS - MAINTENANCE-EQUIP€ 1,000 553 1,039 1,000 1,500 Total Fitness 14,750 19,724 3,298 7,990 6,240 Page 52 of 54 Expenses 2025 2025 2026 2026 2027 Proposed Membership Budget Actual January-June Budget Budget Account Account Description 64-55400-95-101-000 CUSTOMER ACCT-SALARY PERM REG(E) 63,200 48,164 62,149 117,940 96,754 64-55400-95-102-000 CUSTOMER ACCT-WAGES PERM REG(E) 45,760 74,692 - - - 64-55400-95-103-000 CUSTOMER ACCT-WAGES PERM OVRTM(E) - 99 - 338 - 64-55400-95-201-000 CUSTOMER ACCT-SOC SEC & MEDIC(E) 8,340 8,660 4,695 9,051 7,402 64-55400-95-203-000 CUSTOMER ACCT-RETIREMENT(E) 3,180 3,256 1,752 6,980 - 64-55400-95-204-000 CUSTOMER ACCT-HEALTH INSURANCE(E) 27,033 10,992 5,614 11,250 1,833 64-55400-95-205-000 CUSTOMER ACCT-LIFE INSURANCE(E) 306 345 185 370 - 64-55400-95-208-000 CUSTOMER ACCT-DENTAL INSURANCE(E) 827 929 499 960 170 64-55400-95-210-000 CUSTOMER ACCT-VISION INSURANCE(E) 1,914 129 65 135 30 64-55400-95-218-000 CUSTOMER ACCT-SHORT TERM DISB(E) 240 214 96 236 40 64-55400-95-314-000 CUSTOMER ACCT-SUPPLIES(E) 3,000 8,034 886 6,000 5,000 64-55400-95-319-000 CUSTOMER ACCT-CONT SERV/ ADV(E) 4,000 17,089 599 9,000 5,000 64-55400-95-354-000 CUSTOMER ACCT-MISCELLANEOUS(E) - 716 450 1,000 1,000 64-55400-95-381-000 CUSTOMER ACCT-UNCOLLECTABLE(E) - (70) - - - Total Membership 157,800 173,249 76,989 163,260 117,229 Page 53 of 54 Building maintenance Expenses 2025 2025 2026 2026 2027 Proposed Blding Maintenance Budget Actual January-June Budget Budget Account Account Description 64-55400-98-101-000 BLDG MAINT-SALARY PERM REGULAR(E) 60,085 58,045 32,475 61,590 74,992 64-55400-98-102-000 BLDG MAINT-WAGES PERM REGULAR(E) 89,376 56,189 29,716 52,600 52,600 64-55400-98-201-000 BLDG MAINT-SOC SEC & MEDICARE(E) 11,439 8,552 4,582 6,125 9,761 64-55400-98-203-000 BLDG MAINT-RETIREMENT(E) 4,176 4,380 2,553 4,450 5,437 64-55400-98-204-000 BLDG MAINT-HEALTH INSURANCE(E) 22,978 24,214 13,515 23,515 28,778 64-55400-98-205-000 BLDG MAINT-LIFE INSURANCE(E) 429 446 258 450 504 64-55400-98-208-000 BLDG MAINT-DENTAL INSURANCE(E) 703 832 488 816 1,008 64-55400-98-210-000 BLDG MAINT-VISION INSURANCE(E) 110 115 63 115 132 64-55400-98-214-000 BLDG MAINT-HOLIDAY PAY(E) - 1,895 184 - - 64-55400-98-218-000 BLDG MAINT-SHORT TERM DISABLTY(E) 204 205 94 200 240 64-55400-98-304-000 BLDG MAINT-TELEPHONE(E) - (108) - - - 64-55400-98-314-000 BLDG MAINT-SUPPLIES(E) 11,500 47,224 9,866 12,000 18,000 64-55400-98-319-000 BLDG MAINT-CONTRACTED SERVICES(E) 35,000 19,527 43,770 120,000 120,000 64-55400-98-322-000 BLDG MAINT- WATER/ SEWER(E) 10,000 14,594 8,344 14,000 17,000 64-55400-98-323-000 BLDG MAINT - ELECTRIC/ GAS(E) 140,000 176,000 99,227 156,000 183,000 64-55400-98-327-101 BLDG MAINT-SUPPLIES-EQUIP-ENDO(E) 101,700 5,000 55,373 68,000 281,804 64-55400-98-351-000 BLDG MAINT-MAINTENANCE-BLDG(E) 66,757 15,695 11,229 20,474 22,000 64-55400-98-386-000 BLDG MAINT-SUPPLIES-GAS/OIL(E) 500 463 442 250 800 Total Building Maintenance 554,957 433,269 312,178 540,585 816,056 Total Expenses 1,017,107 1,228,747 591,830 997,989 1,276,547 Total TAG Revenues 1,024,707 899,333 670,373 1,007,008 1,118,604 Total TAG Expenses 1,017,107 1,228,747 591,830 997,989 1,276,547 Difference 7,600 (329,414) 78,542 9,019 (157,943) Page 54 of 54