2025 Adopted Budgets

Village of 2025 ADOPTED OPERATING BUDGETS Village of Lomira, 425 Water Street, Lomira, WI 53048 www.villageoflomira.gov Village of Lomira 2025 Proposed Operating Budgets 2 This page intentionally left blank Budget adopted 11/13/24 Village of Lomira 2025 Proposed Operating Budgets 3 Table of Contents Section Page Opening letter from the Administrator 5 General Fund Revenue Sources 6 General Fund Planning & Projects 9 Administrator-Clerk-Treasurer Proposed Budget 10 Law Enforcement Proposed Budget 13 Fire Department Proposed Budget 14 Department of Public Works Proposed Budget 16 Lomira QuadGraphics Community Library Proposed Budget 19 Lomira Pool Proposed Budget 21 General Fund Debt Service Budget 23 Village Fund Accounts 24 Sewer Utility Proposed Budget 27 Water Utility Proposed Budget 31 Village of Lomira 2025 Proposed Operating Budgets 4 This page intentionally left blank Village of Lomira 2025 Proposed Operating Budgets 5 November 13, 2024 To Village of Lomira Board of Trustees and Stakeholders: As I enter my thirteenth year as Village of Lomira Clerk -Treasurer and third year as Administrator , I reflect on the precious history of our incredible village, the projects we have accomplished, and the challenges we have encountered. The Village of Lomira has not only grown in population but has increased housing with new single- family and multi-family units, we have welcomed new businesses and have seen existing businesses prosper. We have restructured the Village departments and staff operations, created new goals, updated the Comprehensive Plan, and we have focused on sensible operational budgeting to better serve the community. It is an exciting time to be in the Village of Lomira as we hold dearly to our traditions yet grasp opportunities for progress. My goal as Administrator -Clerk-Treasurer remains for each department to continually operate economically while building a 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. In the pages ahead, you will notice two columns of expenditures for each department: 1) the 2024 adopted budget figures, and 2) the 2025 adopted budget. In the General Fund budget proposal set before you, each department’s budget is either reduced or the same as the 2024 budget. It is not the easiest of tasks to balance a responsible budget. The Board is faced with making compromises and sound judgement in adopting a budget to fulfill the operations of an entire municipality. The proposed budget was released on September 26. The Board discussed the proposed budget at the October 9th meeting and held a public hearing on N ovember 13th. The adoption of the budgets was approved on November 13th as well. Respectfully, Jenna Rhein Village of Lomira Administrator-Clerk-Treasurer Village of Lomira 2025 Proposed Operating Budgets 6 Repave Acorn St. SRO removed from Village contract 2025 GENERAL FUND OPERATING BUDGET REVENUE Revenue Source 2024 Budget 2025 Budget General Property Taxes $1,042,910.23 $1,057,774.23 Mobile Home Taxes $52,000.00 $55,000.00 Personal Property Aid $18,962.40 $18,962.40 Wheel Tax $0.00 $52,000.00 State Shared Revenues $277,384.00 $287,957.30 Fire Insurance Tax $8,500.00 $10,000.00 Tax Exempt Computer Aids $19,028.78 $19,028.78 State Transportation Aid $122,298.35 $110,084.80 Recycling Grant $9,500.00 $10,000.00 Liquor & Beer Licenses $2,500.00 $2,450.00 Operator Liquor Licenses $900.00 $2,500.00 Cigarette Licenses $250.00 $300.00 Mobile Home Licenses $312.00 $312.00 Fireworks Permits $10,000.00 $9,500.00 Cable Tv Franchise Fees $19,000.00 $16,000.00 Dog & Cat Licenses $2,000.00 $2,000.00 Building Permits $10,000.00 $10,000.00 Right-Of-Way Permits $250.00 $100.00 Traffic Fines $20,000.00 $25,000.00 Parking Fines $1,000.00 $1,000.00 DPW Grants $0.00 $28,000.00 General Government Fees $3,000.00 $3,000.00 Police Services $30,000.00 $0.00 Snow Removal $1,000.00 $1,000.00 Recycling/Refuse Fees $107,987.34 $110,000.00 Weed Destruction Charges $200.00 $200.00 Community Room & Sterr Park Reservations $4,000.00 $2,500.00 Swimming Pool Gate Receipts $9,000.00 $9,000.00 Swimming Pool Concessions $1,800.00 $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 $4,000.00 Miscellaneous Revenue $6,000.00 $4,000.00 Surplus From Prior Years $16,500.00 $0.00 $1,843,283.10 $1,896,169.51* To be used for FD, PD, & DPW services LRIP grant for Acorn St. Village of Lomira 2025 Proposed Operating Budgets 7 This graph displays the General Fund Operating Revenues from 2023 – 2025. Wheel Tax and LRIP grant revenue to fund the Acorn Street repaving project are not included in this graph. This graph displays the General Fund Operating Revenues from 2023 – 2025. The Wheel Tax and LRIP grant revenue in the amount of $80,000 is included in the revenue budget. $1,751,697.09 $1,843,283.10 $1,816,169.51 $1,700,000 $1,800,000 $1,900,000 2023 2024 2025 GENERAL FUND REVENUES $1,751,697.09 $1,843,283.10 $1,896,169.51 $1,600,000.00 $1,700,000.00 $1,800,000.00 $1,900,000.00 $2,000,000.00 2023 2024 2025 REVENUE INCLUDING WHEEL TAX & GRANT Village of Lomira 2025 Proposed Operating Budgets 8 This page intentionally left blank Village of Lomira 2025 Proposed Operating Budgets 9 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 2025 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 $80,000 Acorn 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. $7,000 savings Street Salt Eco-Friendly Upgrade Program $50,000 to start Stormwater Infrastructure $20,000/yr. In Progress $20,000 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 FD Overhead Door Replacement (every 20 yrs) $20,000 due by 2037 HVAC & Air Exchanger Equipment (20yr. cycle) $25,000 Library – Increase Staff & Services Various Maintain levels Plumbing Upgrades at Pool House $10,000/yr. Water Slides and Diving Board $25,000 Burm on Northside of Pool $4,000 Completed in 2024! Mowing Guards Along Pool Fence $3,000 Increased Staffing & Hours Various Reroof Pool House $25,000 Additional Tornado Siren near Pheasant Run $30,000 Village of Lomira 2025 Proposed Operating Budgets 10 ADMINISTRATOR-CLERK-TREASURER’S OFFICE Expenditure 2024 Budget 2025 Adopted Budget Village Board Salaries $11,500.00 $12,000 Education & Intergovernmental Fees $2,500.00 $2,650 Dog & Cat Tag Fees $500.00 $500 Capital Improvements Savings $9,022.69 $4,486.80 Legal Fees $2,000.00 $2,000 A/C/T Wages & Taxes $30,500.83 $30,500.83 Deputy C/T Wages & Taxes $15,085.35 $15,510.79 Election Inspector Wages $6,000.00 $3,400 Election Supplies & Publishing $4,500.00 $2,250 Office Supplies $7,000.00 $7,000 General Publishing $800.00 $800 Misc. General Expense $400.00 $400 Office Mileage $300.00 $300 Health/Life Insurance Contribution $1,500.00 $1,500 Retirement Contribution $2,964.27 $2,991.93 Property Assessment $11,000.00 $17,950 Professional/Financial Fees $10,000.00 $12,000 School's Share Mobile Home Tax $16,200.00 $16,400 MB Maintenance & Supplies $35,000.00 $30,000 Telephone $2,650.00 $2,450 Alliant Energy $300.00 $350 WE Energies $8,000.00 $8,300 Sewer & Water $700.00 $1,000 Property & Vehicle Insurance $5,000.00 $5,000 Liability & Workers Comp Insurance $5,000.00 $5,000 Unemployment Taxes $3,000.00 $3,000 $191,423.14 $187,740.35 Staffing 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 2025 Proposed Operating Budgets 11 Summary: • Savings contribution for capital improvement projects. • 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 will be included in the 2026 budget. • 3% wage increases for most employees, 7% WI retirement contributions. • Deputy Clerk-Treasurer will attend UW-GB WI Municipal Clerk’s Institute – Year 2. • 2 Elections – February 18th and April 2nd . Requests that are not included in the adopted budget: • Allocating more funds for capital improvement projects • Municode updates $3,000 • IT consulting $1,000 • Basic office supplies (stamps, envelopes, paper, etc) $2,000 • Municipal building general maintenance $5,000 Village of Lomira 2025 Proposed Operating Budgets 12 This page intentionally left blank Village of Lomira 2025 Proposed Operating Budgets 13 LAW ENFORCEMENT SERVICES Expenditure 2024 Budget 2025 Adopted Budget Staffing 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 Staffing 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 $445,600.00 $466,276.02 Crossing Guards $12,125.00 $6,062.50 Office Supplies & Equipment $2,500.00 $2,000.00 Phone/Internet $1,000.00 $1,700.00 WE Energies & Alliant Energy $8,300.00 $8,300.00 Legal Fees $6,000.00 $6,000.00 Equipment Savings $21,000.00 $0 $496,525.00 $490,338.52 $480,000.00 $490,000.00 $500,000.00 2023 2024 2025 $496,025.00 $496,525.00 $490,338.52 LAW ENFORCEMENT EXPENDITURES Village of Lomira 2025 Proposed Operating Budgets 14 FIRE DEPARTMENT Expenditure 2024 Budget 2025 Adopted Budget Fire Chief Salary & Taxes $5,400.00 $5,400 Firemen's Wages & Taxes $17,979.70 $24,920.98 Workers Comp. Insurance $4,000.00 $4,000 Vehicle Insurance $3,500.00 $5,500 Supplies & Equipment $51,000.00 $36,635.95 Vehicle Maintenance $17,000.00 $19,800 Telephone & Internet $3,000.00 $3,800 Training & Prevention $4,500.00 $4,000 First Responders $3,000.00 $3,200 Fire Inspections $6,000.00 $6,000 Hydrant Rental $2,300.00 $3,500 Equipment Savings $11,000.00 $10,000 Building Maintenance & Utilities $8,000.00 $8,000 Ambulance Service $29,535.00 $29,689 Building Inspections $9,500.00 $9,500 Emergency Management Expenditures $3,500.00 $3,500 Emergency Management Wages $500.00 $0 $179,714.70 $177,445.93 Staffing Levels: Approximately 30 FD members (including officers, fire and EMRs) 1 fire inspector 1 building inspector (contract) Village of Lomira 2025 Proposed Operating Budgets 15 Summary: • Wage increases for membership (has not been increased since the 1980’s). • Purchase of 5 sets of necessary firefighter gear that are expired. The goal is to budget for at least 5 sets each year to maintain safety and compliance. • Upgrading and updating necessary firefighting equipment such as hoses, adapters, nozzles, etc. • Replace front and rear tires on Rescue 2762. • Replace rear tires on Rescue 2751. • Increase in Theresa Ambulance services due to population increase; rate remained the same (cost/capita). Requests that are not included in the adopted budget: • Updating face shields, face pieces with neck strap • Firefighting foam • 11 hoses of various sizes • Two MSA G1 Cylinders • 3000 gallon Fol-Da-Tank, gas monitors, thermal imaging camera, fuel blower kit, brush truck and utility vehicle tires, Truck #2791 body work, exhaust $- $50,000.00 $100,000.00 $150,000.00 $200,000.00 2023 2024 2025 $149,699.61 $179,714.70 $177,445.93 FIRE DEPARTMENT EXPENDITURES Village of Lomira 2025 Proposed Operating Budgets 16 DEPARTMENT OF PUBLIC WORKS Expenditure 2024 Budget 2025 Adopted Budget Director Wage & Taxes $24,993.37 $27,719.88 Laborers’ Wages & Taxes $60,858.73 $53,479.06 Health & Life Insurance $14,833.33 $29,667.67 Retirement $6,113.73 $5,896.36 Maintenance & Street Supplies $36,989.00 $19,705 Equipment Repair & Maintenance $25,800.00 $20,100 Motor Fuel $12,000.00 $10,000 Maintenance Services By Others $13,500.00 $19,000 Street Salt $14,100.00 $13,780 Safety Program $1,000.00 $1,000 Property & Vehicle Insurance $7,500.00 $7,500 Liability & Workers Comp. Insurance $13,750.00 $13,750 Garage Maintenance $6,200.00 $6,000 Shop Heating Fuel $3,000.00 $3,000 Shop Electricity $4,500.00 $4,500 Shop Supplies $4,000.00 $4,000 Uniform Service $800.00 $800 Shop Sewer & Water $400.00 $400 Garage Telephone & Internet $4,000.00 $4,000 Street Paving $13,000.00 $81,000* Equipment Savings & Lease Program $9,000.00 $9,000 Street Lighting $77,000.00 $77,000 Sidewalk W/Out Street Reconstruction $14,000.00 $0 Storm Sewer Maintenance $14,000.00 $20,000 Refuse Collection & Disposal $76,800.00 $79,104 Recycling Contract Services $32,100.00 $33,100 Yard Waste Coll Wages $14,000.00 $14,000 Other Recycling Exp $4,500.00 $5,500 Weed Control $800.00 $1,500 Animal Control $1,500.00 $1,800 Sterr Park $11,090.00 $11,090 Crystal Springs Park $1,260.00 $1,260 Lawnmower/Snowblower Repair $1,500.00 $1,500 Pond Maintenance $8,000.00 $9,000 Oak Springs Park $825.00 $825 North Hills Park $600.00 $600 Athletic Field $2,800.00 $11,500 Lawnmower Replacement $0.00 $5,000 $537,113.16 $607,075.96* Village of Lomira 2025 Proposed Operating Budgets 17 Staffing Levels: 1 full-time Director of Public Works 3 full-time Laborers 1 seasonal winter Laborer as needed *Acorn Street will be repaved in 2025 for an approximate cost of $80,000. The Village has been awarded the Local Road Improvement Project (LRIP) grant in the amount of $28,000. The remaining balance of $52,000 will be furnished by the Wheel Tax Fund. Summary: • Updating street signs ($2,000/yr to update street name signs until entire Village is updated) • Asphalt patching on various streets • 3% wage increases for employees, 7% WI retirement contributions • Replace a snowplow blade • Crack sealing various streets • Repair concrete floor at Village Garage • 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 and the lawnmower replacement program • Replace the failing electrical fuses on 8 poles at the Lomira Athletic Field Park and adding required dumpster enclosure • Maintain pond chemical treatments • $5,000 for centerline striping Requests that are not included in the adopted budget: • Additional funds allocated for equipment savings • Additional funds for pond maintenance $400,000.00 $450,000.00 $500,000.00 $550,000.00 2023 2024 2025 $474,391.30 $537,113.16 $526,075.96 DPW BUDGET EXPENDITURES W/OUT ROAD PROJECT FUNDED BY WHEEL TA X & GRANT $450,000.00 $500,000.00 $550,000.00 $600,000.00 $650,000.00 2023 2024 2025 $474,391.30 $537,113.16 $607,075.96 PUBLIC WORKS EXPENDITURES INCLUDING ROAD PROJECT Village of Lomira 2025 Proposed Operating Budgets 18 This page intentionally left blank Village of Lomira 2025 Proposed Operating Budgets 19 LOMIRA QUAD/GRAPHICS COMMUNITY LIBRARY Chapter 43 of the Wisconsin Statutes dictate 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 2024 Budget 2025 Adopted Budget Lomira QuadGraphics Community Library $82,450.00 $82,450 Staffing Levels: 1 part-time Director 1 part-time Programming Specialist 5 part-time Library Assistants Library Hours: Monday, Wednesday, Friday 9am to 5pm Tuesday, Thursday 1pm to 6pm Saturday 9am to noon Sunday closed Requests that are not included in the adopted budget: • Additional funds for operations, programs, wages, supplies, etc. $70,000.00 $75,000.00 $80,000.00 $85,000.00 2023 2024 2025 $76,500.00 $82,450.00 $82,450.00 LIBRARY EXPENDITURES Village of Lomira 2025 Proposed Operating Budgets 20 This page intentionally left blank Village of Lomira 2025 Proposed Operating Budgets 21 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 is held Monday through Friday from 1pm to 7pm, Saturday and Sunday from noon to 7pm. Swim lessons were 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 2024 Budget 2025 Adopted Budget YMCA contract $42,298.35 $40,000 Pool Supplies & Maintenance $11,000.00 $11,000 $53,298.35 $51,000 $30,000.00 $40,000.00 $50,000.00 $60,000.00 2023 2024 2025 $43,000.00 $53,298.35 $51,000.00 POOL EXPENDITURES Village of Lomira 2025 Proposed Operating Budgets 22 This page intentionally left blank Village of Lomira 2025 Proposed Operating Budgets 23 GENERAL FUND DEBT Expenditure 2024 Budget 2025 Budget 2009 Municipal Building Loan Principal $161,994.22 $165,882.08 Closes in 2029 2009 Municipal Building Loan Interest $24,772.40 $20,884.54 2017 Milwaukee St. Loan Principal $26,989.44 $26,989.44 Closes in 2025 2017 Milwaukee St. Loan Interest $782.69 $782.69 2016 Municipal Improvement Loan Principal $80,000.00 $80,000.00 Closes in 2027 2016 Municipal Improvement Loan Interest $7,920.00 $5,280.00 $302,458.75 $299,818.75 $295,000.00 $300,000.00 $305,000.00 2023 2024 2025 $304,556.48 $302,458.75 $299,818.75 GENERAL FUND DEBT PAYMENTS Village of Lomira 2025 Proposed Operating Budgets 24 VILLAGE FUNDS General 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. PD 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. Promotional 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 accoun t 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. FD 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. Park 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. DPW 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. Wheel 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 2025 Proposed Operating Budgets 25 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 2025 Proposed Operating Budgets 26 This page intentionally left blank Village of Lomira 2025 Proposed Operating Budgets 27 Sewer Utility Budget The following pages reflect the 2025 sewer utility proposed 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. Village of Lomira 2025 Proposed Operating Budgets 28 SEWER UTILITY OPERATING BUDGET REVENUE Revenue Sources 2024 Budget 2025 Budget Sewer usage $1,103,000 $1,112,000 Miscellaneous Revenues $5,792.12 $5,000 Total Budget Revenues: $1,108,792.12 $1,117,000 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. The 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. Expenditures 2024 Budget 2025 Adopted Budget Sewer Wages and Taxes $ 101,771.23 $ 95,198.93 Sewer Power & Fuel For Pumping $ 10,000.00 $ 8,500.00 electric for pumps @ wwtp Power & Fuel For Aeration Equip $ 54,000.00 $ 56,000.00 electric for blowers @ wwtp Other Chemicals For Treatment $ 25,000.00 $ 28,000.00 Other Operating Supplies & Expenses $ 9,100.00 $ 7,500.00 Transportation Expense $ 11,261.00 $ 11,160.00 Maintenance Of Collection System $ 32,000.00 $ 32,000.00 Maintenance Of Collection Pump Equipment $ 8,650.00 $ 6,750.00 Maintenance Tr & Disp Plt Equip $ 18,500.00 $ 11,500.00 General Plant & Equip $ 7,800.00 $ 17,500.00 Billing, Collection & Accounting Wages $ 15,085.35 $ 15,510.79 General & Admin Wages $ 30,500.83 $ 30,500.83 Office Supplies & Expenses $ 26,000.00 $ 26,000.00 Outside Service Employed $ 95,800.00 $ 112,000.00 MCO, Vesta, MSA, labs, etc. Insurance Expense $ 18,000.00 $ 18,000.00 Employee Pensions & Benefits $ 22,447.06 $ 37,063.03 Regulatory Commission Expense $ 2,000.00 $ 2,000.00 Miscellaneous General Expense $ 2,000.00 $ 2,000.00 Transfers Out (Equip Savings) $ 61,000.00 $ 41,000.00 $21,000 savings, $20K to wwtp 2016 Milwaukee St. Loan - Principal $ 48,115.26 $ 48,115.26 Closes in 2025 2016 Milwaukee St. Loan - Interest $ 1,395.34 $ 481.15 2007 WWTP CWFL - Principal $ 165,849.50 $ 169,954.28 Closes in 2027 2007 WWTP CWFL - Interest $ 14,986.39 $ 10,830.82 2021 CWF Loan - Principal $ 273,868.90 $ 276,840.38 Closes in 2040 2021 CWF loan - interest $ 53,661.26 $ 50,673.66 TOTAL: $ 1,108,792.12 $ 1,115,079.13 Village of Lomira 2025 Proposed Operating Budgets 29 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 • 3% wage increase for employees, 7% WI retirement contributions • Increase in costs for contracted services: sample testing, engineering, auditors, etc. • Assigning $21,000 to equipment savings and $20,000 to wastewater treatment plant savings • The 2016 Milwaukee Street loan - final payment in 2025! 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 • Sewer main replacement along Church Street prior to or in 2028 – approximate cost $2,000,000 ◼ End of Sewer Utility budget $1,100,000.00 $1,110,000.00 $1,120,000.00 2023 2024 2025 $1,106,810.42 $1,108,792.12 $1,115,079.13 SEWER EXPENDITURES Village of Lomira 2025 Proposed Operating Budgets 30 This page intentionally left blank Village of Lomira 2025 Proposed Operating Budgets 31 Water Utility Budget The following pages reflect the 2025 proposed 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 will be effective in two phases: 47.15% in 2024 and 47.34% in 2025. Village of Lomira 2025 Proposed Operating Budgets 32 WATER UTILITY OPERATING BUDGET REVENUE Revenue Sources 2024 Budget 2025 Budget Sewer usage $402,078 $857,600 Miscellaneous Revenues $1,500 $1,500 Water Savings $66,953.61 $74,000 Total Budget Revenues: $470,531.61 $933,100 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 2024 Budget 2025 Adopted Budget Water Wages $ 101,771.23 $ 95,198.93 Power Purchase For Pumping Equipment $ 33,400.00 $ 33,400.00 Chemical Expenses $ 10,000.00 $ 9,000.00 Supplies & Expenses $ 44,225.00 $ 44,225.00 Repairs of Water Plant $ 42,000.00 $ 90,000.00 Transportation Expense $ 11,760.00 $ 11,160.00 Administration & General Wages $ 45,586.19 $ 46,011.62 Other Office Supplies & Expenses $ 17,000.00 $ 20,000.00 Outside Service Employed $ 21,500.00 $ 120,500.00 Insurance Expense $ 18,000.00 $ 18,000.00 Employee Pensions & Benefits $ 22,447.00 $ 34,730.00 Regulatory Commission Expense $ 1,575.00 $ 1,575.00 Miscellaneous General Expense $ 4,000.00 $ 4,015.00 2016 Milwaukee St. Loan - Principal $ 59,895.30 $ 59,895.30 Closes in 2025 2016 Milwaukee St. Loan - Interest $ 1,736.96 $ 598.95 2009 Well #1 SDWL - Principal $ 30,778.01 $ 31,599.16 Closes in 2029 2009 Well #1 SDWL - Interest $ 4,856.92 $ 4,024.81 Savings For Future Projects $ - $ 226,000.00 Total: $ 470,531.61 $ 923,933.77 Village of Lomira 2025 Proposed Operating Budgets 33 Summary • Increase in supplies and expenses due to cost of water meters, transmitters, envelopes and stamps • Village property and workers compensation insurance expenses unchanged • 3% wage increase for employees, 7% WI retirement contributions • 10-year maintenance at Well #2 ($50K) • $74K allocated for MSA engineering of South Avenue project; funded by water savings • $10K allocated for MSA preliminary engineering of Church Street project WATER UTILITY FUTURE PROJECTS AND PLANNING • Church Street water main replacement in 2028 – approximate cost $2,000,000 • Well #1 maintenance every 10 years – due in 2033 – approximate cost $50,000 • Well #2 maintenance every 10 years – due in 2025 – 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 $1,500,000 • New water tower depending on growth – approximate cost $3,000,000 ◼ End of Water Utility budget