Finance of the Whole Committee — Agenda Packet

CITY OF MAYVILLE FINANCE COMMITTEE MEETING OF THE WHOLE AGENDA OCTOBER 5, 2026 6:00 PM 15 S SCHOOL ST 1. CALL TO ORDER AND ROLL CALL 2. PLEDGE OF ALLEGIANCE TO THE FLAG 3. 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. 4. DISCUSS WITH POSSIBLE ACTION 4.1. Review of, and Recommendations for, the Proposed 2027 Library Budget 4.2. Review of, and Recommendations for, the Proposed 2027 Utilities Department Budget 5. 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 7 City of Mayville 2027 Proposed Operating Budget Worksheet Public Library The following budget was approved by the Library Board, which has sole authorization of spending authority once appropriated The mayor recommended levy support is $289,000 directly to the library fund and additional $30,000 placed in the capital projec fund for future library repairs and maintenance. The Library Board would need to decide to either reduce its budget or utilize carry over funds from the County Library fund. General Fund Expenses 2025 2025 2026 2026 2027 Proposed Public Library Budget Actual January-June Budget Budget 10-55110-57-101-000 PUBLIC LIBRARY - SALARY-PERM R(E) 63,443 31,257 32,643 70,00 0 72,45 0 10-55110-57-102-000 PUBLIC LIBRARY - WAGES-PERM RE(E) 102,00 0 91,175 39,34 8 97,13 0 117,085 10-55110-57-201-000 PUBLIC LIBRARY - SOC SEC & MED(E) 12,657 9,326 5,698 15,10 0 14,499 10-55110-57-203-000 PUBLIC LIBRARY - RETIREMENT-EE(E) 7,312 6,725 5,21 0 10,91 6 12,307 10-55110-57-204-000 PUBLIC LIBRARY - HEALTH INSURA(E) 38,835 17,14 0 11,22 8 32,97 4 35,13 4 10-55110-57-205-000 PUBLIC LIBRARY - LIFE INSURANC(E) 200 311 306 293 250 10-55110-57-208-000 PUBLIC LIBRARY - DENTAL INSURA(E) 860 796 499 2,48 0 1,548 10-55110-57-210-000 PUBLIC LIBRARY - VISION INS(E) 235 116 65 387 216 10-55110-57-212-000 PUBLIC LIBRARY - BOARDS & COMM(E) 972 210 - - - 10-55110-57-214-000 PUBLIC LIBRARY - HOLIDAY PAY(E) - 1,40 0 269 - - 10-55110-57-218-000 PUBLIC LIBRARY - SHORT TERM DI(E) 481 467 192 720 - 10-55110-57-301-000 PUBLIC LIBRARY - TRNG,TRVL,REG(E) 1,19 0 - 384 1,10 0 1,10 0 10-55110-57-304-000 PUBLIC LIBRARY - TELEPHONE-INT(E) 4,50 0 4,84 0 546 3,00 0 5,50 0 10-55110-57-306-000 PUBLIC LIBRARY - EMPLOYEE TRAV(E) - - 243 - - 10-55110-57-314-000 PUBLIC LIBRARY - SUPPLIES(E) 1,805 2,393 1,487 2,50 0 2,50 0 10-55110-57-319-000 PUBLIC LIBRARY - CONTRACTED SE(E) 2,00 0 23,293 12,53 8 4,00 0 28,75 0 10-55110-57-322-000 PUBLIC LIBRARY - WATER/ SEWER(E) 5,00 0 5,347 2,80 0 5,00 0 5,40 0 10-55110-57-323-000 PUBLIC LIBRARY - ELECTRIC/ GAS(E) 38,00 0 30,523 17,16 6 30,00 0 35,70 0 10-55110-57-334-000 PUBLIC LIBRARY - INSURANCE-BUI(E) 4,181 4,177 4,20 0 4,20 0 4,20 0 10-55110-57-340-000 PUBLIC LIBRARY - BONDS-OFFICIA(E) 173 - - - - 10-55110-57-351-000 PUBLIC LIBRARY - MAINT-BUILDIN(E) 2,00 0 6,491 917 4,20 0 12,15 0 10-55110-57-803-000 PUBLIC LIBRARY - EQUIPMENT-BUI(E) - 10,97 8 - - - 10-55110-57-808-000 PUBLIC LIBRARY - COLLECTIONS(E) 15,00 0 18,557 5,898 17,00 0 10,10 0 10-55111-57-326-000 LIBRARY-DATA PROCESS - MAINT-E(E) 15,00 0 14,623 388 18,00 0 18,00 0 Carry forward from 2025 - - - 35,69 8 - Resolution 6076-202 6 315,844 280,14 6 142,025 354,69 8 376,89 0 35,698 County Library Fund Revenue 2025 2025 2026 2026 2027 Proposed County Library Fund Budget Actual January-June Budget Budget 26-43570-49-000-000 DODGE CO LIBRY - LIBRARY REV(R) 75,191 75,787 100,645 99,303 101,319 26-48500-49-000-000 MISC DONATIONS(R) - - 2,20 0 - - 75,191 75,787 102,845 99,303 101,319 Expense 2025 2025 2026 2026 2027 Proposed County Library Fund Budget Actual January-June Budget Budget 26-55112-49-102-000 DODGE CO LIBRY - WAGES-PERM(E) 57,00 0 51,699 32,27 0 78,00 0 75,141 26-55112-49-201-000 DODGE CO LIBRY - SOC SEC(E) - 3,955 2,175.93 6,000.0 0 5,748 26-55112-49-203-000 DODGE CO LIBRY - RETIREMENT (E) - 1,02 4 441 - 1,011 26-55112-49-205-000 DODGE CO LIBRY - LIFE INS(E) 22 26-55112-49-301-000 DODGE CO LIBRY - SUBSCRIPTIONS(E) 965 1,187 1,969 2,00 0 2,00 0 26-55112-49-325-000 DODGE CO LIBRY - SUPPLIES(E) 6,00 0 6,515 3,342 6,50 0 6,50 0 26-55112-49-377-000 DODGE CO LIBRY - SUPPLIES(E) - 73 - 26-55112-49-804-000 DODGE CO LIBRY - EQUIPMENT(E) 6,00 0 4,561 342 6,50 0 4,00 0 26-55112-49-808-000 DODGE CO LIBRY - BOOKS(E) 6,900 69,965 69,01 4 40,562 99,00 0 101,30 0 Page 2 of 7 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 3 of 7 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 42,500.00 218,706.00 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 16,731.00 60-53800-66-203-926 ADM/GEN-RETIREMENT(E) 11,713.71 14,476.00 15,271.00 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 4 of 7 Total operating expense 545,851.52 797,118.00 866,991.00 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 1,680,743.00 Net income (loss) 691,979.53 136,688.00 276,807.00 Balance sheet cash flow items Debt Payments 519,008.00 Page 5 of 7 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 42,500 291,660 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 22,312 61-53610-66-203-854 PENSION/BENEFIT RETIREMENT(E) 13,880 19,805 20,560 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 6 of 7 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 1,206,581 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 2,481,809 Net income (loss) 3,035,798 1,082,006 434,391 Balance sheet cash flow items Debt Payments 123,410 Page 7 of 7