2026 Adopted Budgets

2026 Adopted Budgets Village of Village of Lomira, 425 Water Street, Lomira, WI 53048 www.villageoflomira.gov Village of Lomira 2026 Adopted Operating Budgets 2 Village of Lomira 2026 Adopted Operating Budgets 3 T able of Contents S ection Page Opening letter from the Administrator 5 Budget Basics, Process, & Timeline 6 General Fund Proposed Budget 9 General Fund Revenues 10 General Fund Planning & Projects 13 A dministrator-Clerk-Treasurer Proposed Budget 14 Law Enforcement Proposed Budget 17 Fire Department Proposed Budget 19 Department of Public Works Proposed Budget 20 Lomira Community Library Proposed Budget 23 Lomira Pool Proposed Budget 25 General Fund Debt Service Budget 27 V illage Fund Accounts 28 S ewer Utility Proposed Budget 31 Wat er Utility Proposed Budget 35 Attachments: 5-year road plan and notice of proposed budget public hearing Village of Lomira 2026 Adopted Operating Budgets 4 This page intentionally left blank Village of Lomira 2026 Adopted Operating Budgets 5 November 12, 2025 To t he Village of Lomira Board of Trustees and Stakeholders: Eac h October, the Village Board carefully considers the municipality's financial and economic stability and ensures quality standards for residents and businesses that make up our wonderful community. It is a time to reflect on the accomplishments over the past year, acknowledge the challenges, and create and update plans for the future. I co mmend each of the department supervisors for their budgetary diligence. Operating the departments with the same level of service and expectations is challenging as the cost of supplies and services increases. During each budget season, the department supervisors are conscious that it takes ALL departments to keep Lomira great , and we must work together for the bigger picture. Departments are not operating with all the tools they need, and at budget time, the departments take a strong look at the priorities versus the projects that must wait for the next budget season. Over the past year, we have seen growth both economically and internally. There have been five new single-family housing units built, the mobile home court has been working on the replacement of old, failing trailer homes with new, reliable trailer homes, a new 45-unit affordable housing complex is underway, homeowners are repairing and improving their homes with remodels, additions, and adding curb-appeal, and of course, we’re getting a Kwik Trip! We added the Meadow Lane street extension, repaved Acorn Street, asphalt patching, crack sealing, repaired sections of the stormwater system, added playground equipment, made necessary repairs to Village fleet vehicles, provided services our residents expect, such as library programs, street sweeping, curbside brush chipping, and leaf collection, and so much more. The Village Board adopted its first capital improvement plan (CIP), which will pave the way for budgeting and planning. Village staff have continued to show their passion for their careers and community by making new goals, achieving career milestones, and continually meeting the various demands and requests set before them. Looking ahead, we have already noticed that 2026 will be a busy year. The Village has been awarded the Community Development Block Grant – Public Facilities (CDBG-PF) $1 million grant for replacing the sewer and water mains and reconstructing South Avenue. With funds in the Wheel Tax account, we will also repave a portion of Willow Street that is deteriorating and continue routine crack sealing and asphalt patching. Additionally, there has been progress with engineering and planning the Church Street sewer and water mains replacement project in conjunction with the WI Department of Transportation pavement project in 2028. We will also be conducting a village-wide property reassessment as required by the WI Department of Revenue. In the pages ahead, there are three adopted budgets set before you: general fund, sewer fund, and water fund. Before budget adoption, t he budget proposals were thoroughly reviewed by each department ’s supervisor and me. I present ed a recommendation for each department’s budget and disclosed the adjustments to the Board. My goal as Administrator-Clerk- Treasurer remains for each department to continually operate economically while building savings, develop an operating budget that can be sustainable, give the public the best value for their tax dollar, maintain services, and provide an enriched quality of life for residents and businesses. All departments work together to maintain services to the community while operating safely and efficiently. It i s not the easiest of tasks to balance a responsible budget. The Board was faced with making compromises and sound judgment in adopting budgets to fulfill the operations of an entire municipality. The Board of the Village of Lomira carefully adopted operating budgets that align with the goals to keep Lomira great! Respec tfully, Jenna R hein Village of Lomira Administrator-Clerk-Treasurer Village of Lomira 2026 Adopted Operating Budgets 6 This page intentionally left blank Village of Lomira 2026 Adopted Operating Budgets 7 BUDGET BASICS The Village of Lomira has three main budgets: General Fund, Sewer Fund, and Water Fund. The Village of Lomira organizes its fiscal year by calendar year (Jan-Dec), and budget adoption is held annually for the following year. A budget is a plan of expected revenues and expenditures. It is the goal of the Board and each municipal department to stay within the adopted budget. T he operating budget establishes the cost of programs and services, distributes revenue and spending limits, and provides transparency. W hen adopting an annual operating budget, the Board reflects on the Capital Improvement Plan (CIP), Comprehensive Plan, 5-year Road Plan, staffing, and maintenance for facilities and equipment. BUDGET PROCESS 1. July/August: each department (Clerk, Fire, Library, Public Works) provides its budget requests to the Administrator for review 2. A ugust/September: the Administrator begins building the annual budget and reviews the expenditure requests. A report of the revenues and expenditures is created. Expenditure decreases or increases are considered in relation to the known revenues. 3. S eptember/October: the proposed operating budgets are presented. The Administrator discloses the adjustments that have been made. The Board reviews the proposed budgets and begins deliberating the adjustments. 4. N ovember: a public hearing is scheduled for public comments on the proposed budgets. The Board takes into consideration the feedback they receive. The Board adopts balanced budgets for the General Fund, Sewer Fund, and Water Fund. BUDGET TIMELINE  O ctober 8th: the proposed budgets are presented to the Board and the public. The proposals are available on the Village website at www.villageoflomira.gov/budget  P ublication: notice of the 2026 proposed General Fund operating budget and public hearing is published in the Dodge County Pionier on October 23rd  N ovember 12th: the public hearing was held at 6:30pm, and the Board adopt ed the 2026 budgets at the meeting at 7pm Village of Lomira 2026 Adopted Operating Budgets 8 This page intentionally left blank Village of Lomira 2026 Adopted Operating Budgets 9 GENERAL FUND ADOPTED BUDGET Village of Lomira 2026 Adopted Operating Budgets 10 Repave Willow St. 2026 GENERAL FUND OPERATING BUDGET REVENUE Revenue Source 2025 Budget 2026 Budget General Property Taxes $1,057,774.23 $1,081,269.00 Mobile Home Taxes $55,000.00 $55,000.00 Personal Property Aid $18,962.40 $31,059.23 Wheel Tax $52,000.00 $35,000.00 State Shared Revenues $287,957.30 $294,820.19 Fire Insurance Tax $10,000.00 $11,500.00 Tax Exempt Computer Aids $19,028.78 $19,028.78 State Transportation Aid $110,084.80 $114,964.24 Recycling Grant $10,000.00 $10,000.00 Liquor & Beer Licenses $2,450.00 $2,500.00 Operator Liquor Licenses $2,500.00 $2,500.00 Cigarette Licenses $300.00 $300.00 Mobile Home Licenses $312.00 $312.00 Fireworks Permits $9,500.00 $9,500.00 Cable TV Franchise Fees $16,000.00 $13,000.00 Dog & Cat Licenses $2,000.00 $2,500.00 Building Permits $10,000.00 $15,000.00 Right-Of-Way Permits $100.00 $100.00 Traffic Fines $25,000.00 $25,000.00 Parking Fines $1,000.00 $1,000.00 DPW Grants $28,000.00 $0 General Government Fees $3,000.00 $3,000.00 Police Services $0 $0.00 Snow Removal $1,000.00 $1,000.00 Recycling/Refuse Fees $110,000.00 $112,000.00 Weed Destruction Charges $200.00 $200.00 Community Room & Sterr Park Reservations $2,500.00 $2,500.00 Swimming Pool Gate Receipts $9,000.00 $9,000.00 Swimming Pool Concessions $1,500.00 $1,500.00 Swimming Pool Lessons $5,500.00 $5,500.00 Fire Protection Agreements $34,000.00 $34,000.00 Fire 2% Dues from Townships $3,500.00 $3,500.00 Interest Earned on General Fund $4,000.00 $24,000.00 Miscellaneous Revenue $4,000.00 $4,000.00 Municipal Building Savings $0 $5,000.00 $1,896,169.51 $1,929,553.44 To be used for FD, PD, & DPW services Village of Lomira 2026 Adopted Operating Budgets 11 Understanding the Revenue Sources General Property Tax Levy: This amount encompasses the Village’s share of the property taxes paid by residents and businesses. The levy is the largest revenue source. Each December, property owners receive a tax bill that provides a total amount due for property taxes. On average, 25% of the total bill is disbursed for Village use. The remaining 75% is split between the county, local technical college, and school district based upon their corresponding levies. Example: Village of Lomira 2026 Adopted Operating Budgets 12 This page intentionally left blank Village of Lomira 2026 Adopted Operating Budgets 13 FINANCIAL PLANNING & PROJECTS Below is a chart listing some of the future general fund projects and planning that will need to be addressed in future budgets. This is not a complete list. Plan & Project Approx. Cost Completed Included in 2026 Budget Village-wide Property Reassessment $35,000 In Progress $31,900 split in 2025 & 2026 Repaint Municipal Building $100,000 Reroof Municipal Building $100,000 Repave Municipal Building Parking Lot $50,000 Update Comprehensive Plan (due in 2033) $25,000 Street Sign Replacement $200/intersection In Progress $2,000/yr until completed Main Street Reconstruction $750,000 Repave East Avenue $500,000 5-Year Road Plan Various In Progress $35,000 Willow Street Sterr Park Light Pole Replacement (14) $30,000 Lions Stand, Restrooms, ADA Compliance $2,000,000 DPW Equipment Savings/Rotation Program $35,000/yr. $8,000 savings Street Salt Eco-Friendly Upgrade Program $50,000 to start Stormwater Infrastructure $20,000/yr. In Progress $14,000 Security Cameras at all Parks $15,000 Brush Chipper $10,000 Salt Shed $150,000 $1,000 for repairs Milwaukee Street Crosswalk Epoxy Paint $25,000 FD Apparatus Replacement Program $142,000/yr. $11,000 savings FD Radio Replacement Program $7,000/yr. FD Air Packs Replacement Program $11,000/yr. Repaint Exterior of Fire House $10,000 Replace/remodel entryway at FD $2,500 Completed in 2025! Fixed broken windows FD Overhead Door Replacement (every 20 yrs) $20,000 due by 2037 HVAC & Air Exchanger Equipment (20yr. cycle) $25,000 Reroof the Historical Society schoolhouse $15,000 in-house Plumbing Upgrades at Pool House $10,000/yr. Water Slides and Diving Board $25,000 Street lighting on Acorn St. $30,000 Mowing Guards Along Pool Fence $3,000 Increased Pool Staffing & Hours Various Reroof Pool House $25,000 Additional Tornado Siren near Pheasant Run $30,000 Village of Lomira 2026 Adopted Operating Budgets 14 ADM INISTRATOR-CLERK-TREASURER’S OFFICE E xpenditure 2025 Budget 2026 Budget Village Board Salaries $12,000.00 $12,000 Education & Intergovernmental Fees $2,650.00 $2,700 Dog & Cat Tag Fees $500.00 $500 Capital Improvements Savings $4,486.79 $0 Legal Fees $2,000.00 $2,000 A/C/T Wages & Taxes $30,500.83 $30,500.83 Deputy C/T Wages & Taxes $15,510.79 $15,233.48 Election Inspector Wages $3,400.00 $6,000 Election Supplies & Publishing $2,250.00 $4,500 Office Supplies $7,000.00 $11,000 General Publishing $800.00 $1,000 Misc. General Expense $400.00 $400 Office Mileage $300.00 $300 Health/Life Insurance Contribution $1,500.00 $2,333.33 Retirement Contribution $2,991.93 $3,165.08 Property Assessment $17,950.00 $18,000 Professional/Financial Fees $12,000.00 $12,000 School's Share Mobile Home Tax $16,400.00 $17,000 MB Maintenance & Supplies $30,000.00 $35,000 Telephone $2,450.00 $2,700 Alliant Energy $350.00 $500 WE Energies $8,300.00 $8,300 Sewer & Water $1,000.00 $1,100 Property & Vehicle Insurance $5,000.00 $5,000 Liability & Workers Comp Insurance $5,000.00 $5,000 Unemployment Taxes $3,000.00 $3,000 $187,740.34 $199,232.72 S taffing Levels: - 1 full- time Administrator-Clerk-Treasurer - 1 full -time Deputy Clerk-Treasurer - 2 part-time cleaning staff (approx. 5- 10 hrs/week) - 14 election inspectors Village of Lomira 2026 Adopted Operating Budgets 15 Summary: • Tablets with security for all Board members ($2,500) • In 2026, the Village will undergo a village -wide property reassessment provided by Bowmar Appraisal. For budgeting purposes, ½ the expenditure for this service will be included in the 2025 budget , and the remaining ½ is included in the 2026 budget • Increase in office supplies budget for the increased cost of stamps, envelopes, Municode, and IT fees • Wage increases for most employees, 7.45% WI retirement contributions • Deputy Clerk-Treasurer will attend UW-GB WI Municipal Clerk’s Institute – Final Year • 4 Elections – February 17th , April 7th, August 11th, November 3rd • Contract Toepfer Security to upgrade the municipal building security system ($9,100); current system is obsolete and cannot be fixed if needed Requests that are not included in the proposed budget: • Allocating funds for capital improvement projects (savings) • Additional Municode updates $3,000 • Additional IT consulting $1,000 • Basic office supplies (stamps, envelopes, paper, etc) $2,000 • Municipal building general maintenance $5,000 • Municipal building elevator – PC board has obsolete components; repair and update $10,000 • LED lighting upgrade in offices Village of Lomira 2026 Adopted Operating Budgets 16 This page intentionally left blank Village of Lomira 2026 Adopted Operating Budgets 17 L AW ENFORCEMENT SERVICES E xpenditure 2025 Budget 2026 Budget S taffing Levels provided by Dodge County Sheriff’s Office (DCSO) contract: - 1 full- time Patrol Sergeant - 2 full -time Patrol Deputies - Full-time Administrative Assistant staffing S taffing Levels independent from DCSO contract: - Crossing Guards at 1 intersection - 1 full-time School Resource Officer (SRO) removed from Village contract and provided in agreement between the School District of Lomira and Dodge County Sheriff’s Office Dodge County Sheriff’s Office Contract $466,276.02 $480,264.30 Crossing Guards $6,062.50 $6,889.60 Office Supplies & Equipment $2,000.00 $2,500.00 Phone/Internet $1,700.00 $1,700.00 WE Energies & Alliant Energy $8,300.00 $8,800.00 Legal Fees $6,000.00 $7,000.00 Equipment Savings $0 $0 $490,338.52 $507,153.90 Village of Lomira 2026 Adopted Operating Budgets 18 This page intentionally left blank Village of Lomira 2026 Adopted Operating Budgets 19 FIRE DEPARTMENT Expenditure 2025 Budget 2026 Budget Fire Chief Salary & Taxes $5,400.00 $2,600 Firemen's Wages & Taxes $24,920.98 $25,190.10 Workers Comp. Insurance $4,000.00 $4,500 Vehicle Insurance $5,500.00 $7,000 Supplies & Equipment $36,635.95 $38,087 Vehicle Maintenance $19,800.00 $19,400 Telephone & Internet $3,800.00 $3,800 Training & Prevention $4,000.00 $2,500 First Responders $3,200.00 $3,170 Fire Inspections $6,000.00 $8,200 Hydrant Rental $3,500.00 $3,500 Equipment Savings $10,000.00 $11,000 Building Maintenance & Utilities $8,000.00 $8,000 Ambulance Service $29,689.00 $37,003.70 Building Inspections $9,500.00 $9,500 Emergency Management Expenditures $3,500.00 $3,500 $179,714.70 $186,950.80 Staffing Levels: Approximately 30 FD members (including officers, fire, and EMRs) 1 fire inspector 1 building inspector (contract) Summary: • Purchase of 5 sets of necessary firefighter turn-out gear that are expired. The goal is to budget for at least 5 sets each year to maintain safety and compliance. • Purchase of the FST V4 fire suppression tool with 15-year battery life • Upgrading and updating necessary firefighting equipment such as hoses, adapters, nozzles, etc. • Replace front tires on Engine 2761. • Replace all four tires on Brush Truck / Command 2781. • Maintenance on the battery and exhaust on Tender 2792. • Ambulance service contract with Mayville EMS Requests that are not included in the proposed budget: • Updating firefighting gloves • Updating pagers and programming • 11 hoses of various sizes • Increased training for EMRs Village of Lomira 2026 Adopted Operating Budgets 20 DE PARTMENT OF PUBLIC WORKS Expenditure 2025 Budget 2026 Budget Director Wage & Taxes $27,719.88 $28,706.67 Laborers’ Wages & Taxes $53,479.06 $72,073.34 Health & Life Insurance $29,666.67 $37,333.33 Retirement $5,896.36 $6,409.06 Maintenance & Street Supplies $19,705.00 $21,735 Equipment Repair & Maintenance $20,100.00 $26,400 Motor Fuel $10,000.00 $10,000 Maintenance Services By Others $19,000.00 $19,500 Street Salt $13,780.00 $14,472 Safety Program $1,000.00 $1,000 Property & Vehicle Insurance $7,500.00 $8,000 Liability & Workers Comp. Insurance $13,750.00 $14,000 Garage Maintenance $6,000.00 $4,500 Shop Heating Fuel $3,000.00 $3,000 Shop Electricity $4,500.00 $5,500 Shop Supplies $4,000.00 $4,000 Uniform Service $800.00 $800 Shop Sewer & Water $400.00 $600 Garage Telephone & Internet $4,000.00 $5,000 Street Paving $81,000.00 $36,000* Equipment Savings & Lease Program $9,000.00 $15,000 Street Lighting $77,000.00 $78,000 Sidewalk W/Out Street Reconstruction $0.00 $0 Storm Sewer Maintenance $20,000.00 $14,000 Refuse Collection & Disposal $79,104.00 $81,000 Recycling Contract Services $33,100.00 $31,000 Yard Waste Coll Wages $14,000.00 $14,000 Other Recycling Exp $5,500.00 $5,500 Weed Control $1,500.00 $1,500 Animal Control $1,800.00 $1,800 Sterr Park $11,090.00 $7,000 Crystal Springs Park $1,260.00 $1,260 Lawnmower/Snowblower Repair $1,500.00 $1,500 Pond Maintenance $9,000.00 $9,000 Oak Springs Park $825.00 $975 North Hills Park $600.00 $750 Athletic Field $11,500.00 $3,000 Lawnmower Replacement $5,000.00 $5,000 $607,075.97 $589,314.40 Village of Lomira 2026 Adopted Operating Budgets 21 Staffing Levels: 1 full-time Director of Public Works 3 full-time Laborers 1 seasonal winter Laborer as needed *Willow Street will be repaved in 2026 for an approximate cost of $36,000 and will be funded by Wheel Tax Summary: • Updating street signs ($2,000/yr to update street name signs until the entire Village is updated) • Asphalt patching on various streets • Wage increases for employees, 7.45% WI retirement contributions • Replace a snowplow blade • Crack sealing various streets • Lease payment for JCB (lease agreement in place until 2029) • Repair storm sewer on Water Street near Crystal Springs Park • Allocating funds to equipment savings ($3,000), savings for a brush chipper ($5,000), and the lawnmower replacement program ($5,000) • Maintain pond chemical treatments • Cellphones for Public Works Laborers as the necessity for communication and records management increases ($1,000) Requests that are not included in the proposed budget: • Additional funds allocated for equipment savings • Additional funds for pond maintenance • $30,000 for installation of streetlights on Acorn Street • Approximately $15,000 to reroof the Historical Society schoolhouse at Sterr Park – possibly an urgent matter! Village of Lomira 2026 Adopted Operating Budgets 22 This page intentionally left blank Village of Lomira 2026 Adopted Operating Budgets 23 LOMIRA QUAD/GRAPHICS COMMUNITY LIBRARY Chapter 43 of the Wisconsin Statutes directs the conduct of municipal libraries. The Village Board approves a set amount of funds for the library, and the Library Board determines how those funds are expended within the department. Expenditure 2025 Budget 2026 Budget Lomira Community Library $85,450 $86,000 S taffing Levels: 1 part-time Director 1 part-time Programming Specialist 5 part-time Library Assistants L ibrary Hours: Monday, Wednesday, Friday 9am to 5pm Tuesday, Thursday 1pm to 6pm Saturday 9am to noon Sunday closed R equests that are not included in the proposed budget: • Additional funds for operations, programs, wages, supplies, etc. Village of Lomira 2026 Adopted Operating Budgets 24 This page intentionally left blank Village of Lomira 2026 Adopted Operating Budgets 25 LOMIRA POOL Lomira pool is owned by the Village of Lomira. The Village has a contract with YMCA of Dodge County to provide lifeguarding staff during open swim and offer swim lessons. The Department of Public Works maintains pool operations, chlorine levels, etc. The pool is open seasonally ( June – August) seven days a week. Open swim every day from noon to 5:30pm. Swim lessons are held during the morning hours on Mondays – Thursdays, with make-up days on Fridays. The School District of Lomira also offers a summer school class that includes swim lessons at the Lomira Pool. Expenditure 2025 Budget 2026 Budget YMCA contract $40,000 $40,000 Pool Supplies & Maintenance $11,000 $11,000 $51,000 $51,000 Village of Lomira 2026 Adopted Operating Budgets 26 This page intentionally left blank Village of Lomira 2026 Adopted Operating Budgets 27 GENERAL FUND DEBT Expenditure 2025 Budget 2026 Budget 2009 Municipal Building Loan Principal $165,882.08 $169,863.26 Closes in 2029 2009 Municipal Building Loan Interest $20,884.54 $16,903.37 2026 South Avenue Project Loan - estimate $0 $40,000.00 2016 Municipal Improvement Loan Principal $80,000.00 $80,000.00 Closes in 2027 2016 Municipal Improvement Loan Interest $5,280.00 $2,640.00 $299,818.75 $309,406.63 Village of Lomira 2026 Adopted Operating Budgets 28 VI LLAGE FUNDS G eneral Fund The general fund is the primary operating fund of government supported by tax levy, State aids, and general fees. This fund is used to record all resources of revenues and expenditures that are not associated with special-purpose funds. An appropriate level of unrestricted funds should be no less than three to six months of regular general fund operating expenditures. P D Savings This special-purpose fund is used to fund equipment necessary for department operations. Since contracting law enforcement services with DCSO, the Village merged the PD Equipment Savings, EAP Fund, Crime Program Fund, and K9 Program fund into savings to use in future law enforcement operating budgets if needed. P romotional Fund This special-purpose account is funded by the hotel tax. The Village of Lomira collects quarterly 4% of room revenue/sales from the hotel. The Tourism Commission utilizes the funds in this account to promote the Village of Lomira. Historically, this account supports the Fond du Lac Symphonic Band to perform at Sterr Park each August in the amount of $1,600 and streetlight Christmas decorations in the amount of $2,000 annually. F D Replacement Fund This special-purpose account is a savings account for the fire department. It is funded by allocating funds from the general fund budget. Ideally, this account will have enough funds to purchase equipment and vehicles necessary for the department. P ark Development Fund This special-purpose account is funded by new multi -family developments within the Village. When an apartment complex is constructed, the owner is assessed a one-time $200 fee per unit. Currently, there are no plans for more multi -family development. Funds in this account are used for park equipment repairs and development. D PW Equipment Replacement Fund This special -purpose account is a savings account for public works equipment used for streets maintenance. Examples are a brush chipper, leaf vac, mowers, plows, trucks, paint striping equipment, etc. This account is funded by allocations from the general fund budget. Currently, $7,000 is budgeted annually to pay for a JCB backhoe lease instead of replenishing the savings account. Wh eel Tax Account This special-purpose account is funded by a fee assessed to Village residents. The fee is collected at the time of vehicle registration. Funds in this account are utilized for transportation- related expenses only, such as roadwork. The $30 fee per vehicle will continue annually until 2026, at which point the Board will require a referendum to continue to assess the fee. Village of Lomira 2026 Adopted Operating Budgets 29 Utility Fund Often referred to as the sewer and water fund, this enterprise fund is supported by sewer and water rates. Residents and businesses served by the sewer and water utility pay quarterly fees based upon their usage of water and sewer. Rates support sewer and water treatment, chemicals, staffing, testing, equipment, etc. As a source of revenue, cell companies pay a fee to the Village to have their equipment installed on top of the water towers. This fee provided approximately $20,000 in revenue to the water ut ility annually. In 2018, the water utility “sold” those leases for $460,000. Utility Motorized Equipment Replacement Fund This special-purpose account is a savings account for sewer and water utility equipment, such as trucks. This account is furnished by funds in the sewer utility budget of $10,000 annually. Village of Lomira 2026 Adopted Operating Budgets 30 This page intentionally left blank Village of Lomira 2026 Adopted Operating Budgets 31 SEWER UTILITY ADOPTED BUDGET The following pages reflect the 2026 sewer utility operating budget. The sewer utility budget is not supported by tax levy dollars. Instead, this enterprise fund is supported by user rates as set by the Board of the Village of Lomira. The amount of revenue generated by user consumption should match the expenditures. In 2019, the sewer utility underwent a 56% rate increase due to the upgrade required for the wastewater treatment plant. The rate increase will support the debt payments for the next 20 years. Due to the increase in operating expenses and inflation, it may be necessary for the Board to implement at least a 3% standard rate increase in the near future. Village of Lomira 2026 Adopted Operating Budgets 32 S EWER UTILITY OPERATING BUDGET REVENUE R evenue Sources 2025 Budget 2026 Budget S ewer usage $1,112,000 $1,137,000 Miscellaneous Revenues $5,000 $55,000 T otal Budget Revenues: $1,117,000 $1,192,000 The sewer utility operates similar to a private business in that the revenue is generated by rates customers pay, not a tax. Residents and businesses are billed quarterly for their sewer consumption. The sewer consumption is based upon the metered water consumption. Th e sewer rate is $12.70 per 1,000 gallons of usage. The rate has been unchanged since 2019. The sewer service fee (for having the service at the property) is $26.02 per quarter. E xpenditures 2025 Budget 2026 Budget Sewer Wages and Taxes $ 95,198.93 $ 100,780.01 Sewer Power & Fuel For Pumping $ 8,500 $ 8,500.00 electric for pumps @ wwtp Power & Fuel For Aeration Equip $ 56,000 $ 56,000.00 electric for blowers @ wwtp Other Chemicals For Treatment $ 2 8,000.00 $ 2 2,000.00 Other Operating Supplies & Expenses $ 7,500.00 $ 7,500.00 Transportation Expense $ 11, 160.00 $ 10,860.00 Maintenance Of Collection System $ 32,000.00 $ 57,000.00 $26,000 for manhole maintenance Maintenance Of Collection Pump Equipment $ 6,750.00 $ 38,750.00 $24,000 for backup pumps Maintenance Tr & Disp Plt Equip $ 1 1,500.00 $ 11,500.00 General Plant & Equip $ 17,500.00 $ 1 8,500.00 Billing, Collection & Accounting Wages $ 15, 510.79 $ 15, 233.48 General & Admin Wages $ 30,500.83 $ 30,500.83 Office Supplies & Expenses $ 26,000.00 $ 2 7,000.00 Outside Service Employed $ 112,000.00 $ 132,765.00 MCO, Vesta, MSA, labs, etc. Insurance Expense $ 18,000.00 $ 20,250.00 Employee Pensions & Benefits $ 37,063.03 $ 37,063.03 Regulatory Commission Expense $ 2,000.00 $ 0.00 Miscellaneous General Expense $ 2,000.00 $ 0.00 Transfers Out (Equip Savings) $ 41,000.00 $ 27,389.08 $14,389 savings, $13K to wwtp 2016 Milwaukee St. Loan - Principal $ 48,115.26 $ 0 Loan closed in 2025! 2016 Milwaukee St. Loan - Interest $ 481.15 $ 0 2007 WWTP CWFL - Principal $ 169,954.28 $ 174,160.64 Closes in 2027 2007 WWTP CWFL - Interest $ 10,830.82 $ 6,572.40 2021 CWF Loan - Principal $ 276,840.38 $ 279,844.10 Closes in 2040 2021 CWF loan – interest 2026 South Avenue – estimate $ 50,673.66 $ 47,653.65 $ 50,000.00 TOTAL: $ 1,115,079.13 $ 1,192,000.00 Village of Lomira 2026 Adopted Operating Budgets 33 Summary • Slight increase for electrical costs at the wastewater treatment plant • Jetting and cleaning one mile of sewer lines • Manhole repairs • $14,000 to pay adjoining jurisdictions the phosphorus variance fee • Wage increase for employees, 7.45% WI retirement contributions • Increase in costs for contracted services: sample testing, engineering, auditors, etc. • Assigning $20,000 for preliminary design of disinfection system at wastewater treatment plant • Sewer utility equipment savings and wastewater treatment plant savings • Estimated loan expenditure for South Avenue • $26,000 for manhole maintenance; funded by utility savings account • $24,000 for backup pumps at two lift stations; funded by utility savings account • Cellphones for Public Works Laborers as the necessity for communication and records management increases ($1,000) SEWER UTILITY FUTURE PROJECTS AND PLANNING • Sludge removal at reed beds every 5 years – due in 2028 – approximate cost $50,000 • Replace sewer mains in conjunction with road projects – various costs • Disinfection equipment required at the wastewater treatment plant – estimated cost of $700,000  End of Sewer Utility budget Village of Lomira 2026 Adopted Operating Budgets 34 This page intentionally left blank Village of Lomira 2026 Adopted Operating Budgets 35 WATER UTILITY ADOPTED BUDGET The following pages reflect the 2026 water utility operating budget. The water utility budget is not supported by tax levy dollars. Instead, this enterprise fund is supported by user rates as set by the Public Service Commission of Wisconsin (PSC) and the Board of the Village of Lomira. The amount of revenue generated by user consumption should match the expenditures. In 2024, the water utility completed a conventional rate case study. The previous conventional rate case study was implemented in 2014. The rate increases necessary to support the water department expenditures and debt payments provided for nearly 95% rate increase. The PSC determined the water rate adjustment was implemented in two phases: 47.15% in 2024 and 47.34% in 2025. Village of Lomira 2026 Adopted Operating Budgets 36 WATER UTILITY OPERATING BUDGET REVENUE Revenue Sources 2025 Budget 2026 Budget Sewer usage $857,600 $870,800 Miscellaneous Revenues $1,500 $1,500 Fund Balance Reserves $74,000 $0 Total Budget Revenues: $859,100 $872,300 Residents and businesses are billed quarterly for their water consumption. The Village will also acquire another loan by 2028 for infrastructure repairs/updates along Church Street. The anticipated cost of such project will be approximately $2mil. split between sewer and water funds. Expenditures 2025 Budget 2026 Budget Water Wages $ 95,198.93 $ 100,780.01 Power Purchase For Pumping Equipment $ 33,400.00 $ 34,000.00 Chemical Expenses $ 9,000.00 $ 9,000.00 Supplies & Expenses $ 44,225.00 $ 45,525.00 Repairs of Water Plant $ 90,000.00 $ 40,000.00 Transportation Expense $ 11,160.00 $ 10,910.00 Administration & General Wages $ 46,011.62 $ 45,734.31 Other Office Supplies & Expenses $ 20,000.00 $ 20,000.00 Outside Service Employed $ 120,500.00 $ 75,000.00 Insurance Expense $ 18,000.00 $ 20,250.00 Employee Pensions & Benefits $ 34,730.00 $ 49,240.80 Regulatory Commission Expense $ 1,575.00 $ 2,500.00 Miscellaneous General Expense $ 4,015.00 $ 4,015.00 2016 Milwaukee St. Loan - Principal $ 59,895.30 $ 0 Closed in 2025! 2016 Milwaukee St. Loan - Interest $ 598.95 $ 0 2009 Well #1 SDWL - Principal $ 31,599.16 $ 32,442.23 Closes in 2029 2009 Well #1 SDWL - Interest $ 4,024.81 $ 3,170.50 Savings For Future Projects 2026 South Avenue loan – estimate 2027 Lane Tank repaint old water tower $ 300,000.00 $ 257,481.74 $ 75,000.00 $ 47,250.00 Total: $ 923,933.77 $ 872,300.00 Village of Lomira 2026 Adopted Operating Budgets 37 Summary • No fund balance will be utilized in balancing the budget • Increase in supplies and expenses due to cost of water meters, transmitters, envelopes, and stamps • Wage increases for employees, 7.45% WI retirement contributions • Budget for three watermain breaks and one lateral repair • Lane Tank will repaint/seal the old water tower on South Avenue in 2027 for a cost of $94,500, which is split between the 2026 and 2027 budgets • Cellphones for Public Works Laborers as the necessity for communication and records management increases ($1,000) WATER UTILITY FUTURE PROJECTS AND PLANNING • Church Street water main replacement in 202 8 – approximate cost $2,500,000 (receiving $1,000,000 grant) • Well #1 maintenance every 10 years – due in 2033 – approximate cost $50,000 • Well #2 maintenance every 10 years – due in 2035 – approximate cost $50,000 • Replace water mains in conjunction with road projects – various costs • Radium mitigation at Well #2 as determined by DNR – approximate cost $700,000 • New water tower depending on growth – approximate cost $3,000,000  End of Water Utility budget VILLAGE OF LOMIRA 5-YEAR ROAD IMPROVEMENT PLAN Adopted 11/12/25 2026: SOUTH AVENUE & 700 block of PLEASANT HILL AVENUE Complete repave, sewer and water main replacement, curb, gutter, sidewalks 2026: WILLOW STREET Complete repave partial section 439 ft. section between Garden Street east to Third St Approximate cost: $23,000 2026: MA PLE STREET Complete repave partial section Approximately 1,030ft section between Milwaukee Street and Third Street Approximate cost: $110,000 2027: MAIN STREET Complete reconstruct: 2’ base material, new curb & gutter, manhole repairs and adjustments, water valve box replacement, 5” asphalt, centerline striping Approximate cost: $700,000 2027: EAST AVENUE Complete repave with manhole adjustments, additional catch basin by McDonald’ s for future s tormwater infrastructure 1,760 ft. section between Main Street to Church Street and 1,240 ft. section between Church Stree t and Oak Spring Drive Approximate cost: $400,000 2028: CHURCH STREET In conjunction with the WI DOT project to repave Church Street from Milwaukee Street east to East Avenue, the Village will need to replace water and sewer utilities and add additional stormwater infrastructure. Approximately 4,392 ft. section between Milwaukee Street and East Avenue Approximate cost: $2,000,000 202 9: WATER STREET Complete repave partial section Approximately 3,200 ft. between Church Street and Village limits south to Water Street Road A pproximate cost: $325,000 2030: MAPLE STREET and north section of THIRD STREET Complete repave partial section Approximately 1,300 ft of Maple Street between Richard Street and Third Street and section of Third Street between Pheasant Run and Maple Street A pproximate cost: $125,000 Village of Lomira 2026 Adopted Operating Budgets This page intentionally left blank Village of Lomira Notice of Public Hearing and 2026 Proposed Budget Notice is hereby given that on Wednesday, November 12, 2025, at 6:30pm at the Lomira municipal building 425 Water Street, Lomira, a public hearing on the PROPOSED budget and increase of allowable tax levy of the Village of Lomira will be held. The following is a summary of the PROPOSED 2026 budget: 2026 PROPOSED BUDGET SUMMARY FOR VILLAGE OF LOMIRA Revenues: 2025 Adopted Budget 2026 Proposed Budget % Change Taxes: General Levy $1,134,736.63 $1,167,328.23 Wheel Tax $52,000 $35,000 Intergovernmental Revenues $437,070.88 $450,313.21 Licenses and Permits $43,162 $45,712 Fines, Forfeitures, Penalties $54,000 $26,000 Public Charges for Services $132,700 $134,700 Intergovernmental Charges for Services $37,500 $37,500 Miscellaneous Revenue $8,000 $33,000 Total Revenues $1,899,169.51 $1,929,553.44 1.59% Expenditures: General Government $187,740.34 $199,232.72 Public Safety $667,784.45 $697,101 Public Works $564,500.97 $559,029.40 Health & Human Services $1,800 $1,800 Culture, Recreation & Education $177,225 $165,485 Conservation & Development $300 $300 Debt Service $299,818.75 $309,406.63 Total Expenditures $1,899,169.51 $1,932,354.75 2.41% A detail of the proposed budget can be obtained at the Administrator-Clerk- Treasurer’s office or online at villageoflomira.gov/budget. Immediately following the public hearing, the Board will convene in regular session to consider adopting a 2026 budget. Dated this 8th day of October 2025. Jenna Rhein Village of Lomira Administrator-Clerk-Treasurer