2026

BUDGET 2026 2026 Budget Village of Ashwaubenon Table of Contents INTRODUCTION Budget Transmittal Letter 1 President and Trustees 11 Principal Officials 12 Village Boards, Committees, and Commissions 13 Organizational & Functional Structure 14 Personnel Summary 15 Village History, Profile, and Location Map 16 Ashwaubenon AT a Glance 18 Budget Summary 19 Budget Summary with Comparative Data 24 Major Revenue Sources 26 Budget Process and Timeline 31 Budget Policies 36 Basis of Budgeting 38 Fund Structure and Fund Descriptions 39 Funds by Type 43 Department/Fund Relationship 44 Summary of Municipal Tax Levy Distributions and Tax Rate 45 Village Services' Costs for Average Tax Payer 46 Property Tax Rates - All Direct and Overlapping Governments 47 Assessed Tax Rates - Comparative Summary 48 Equalized Tax Rates - Comparative Summary 49 Tax Increment Calculation 50 GENERAL FUND General Fund Budget Summary 51 General Fund Balance Detail 52 General Fund Revenue Graphs 53 General Fund Expenditure Graphs 54 General Fund Revenues Summary 55 General Fund Expenditures Summary by Department 57 General Fund Expenditures Summary by General Ledger Account 58 Expenditures General Government Village Board / Administration 60 Municipal Court 63 Communications 66 Village Clerk 69 Human Resources 72 Assessment Services 75 Finance 78 Information Technology 82 Legal Services 85 Village Hall Maintenance 88 2026 Budget Village of Ashwaubenon Table of Contents GENERAL FUND (continued) General Government 90 Public Safety Public Safety 92 Fire Inspection 96 Building Inspection 98 Public Works 101 Engineering 106 Street Administration 107 Garage 108 Street Maintenance 109 Curb & Gutter 109 Snow & Ice Control 110 Traffic Control 110 Street Lighting 111 Sidewalk Maintenance 111 School District Maintenance 111 Labor For Others 112 Transit System 112 Sanitation Garbage & Refuse 113 Recycling 114 Landfill 114 Weed Control 115 Wood Chipping 115 Parks, Recreation & Forestry Parks & Recreation Administration 116 Community Pool 118 Ashwaubomay Lake 121 Adult Recreation 124 Co-Sponsored Recreation 127 Youth Recreation 129 Park Maintenance 133 Community Center 136 Performing Arts Center 138 Forestry 140 Health & Human Services Animal Control 143 Conservation and Development Economic Development 145 SPECIAL REVENUE FUND Special Revenue Funds Summary 148 Park Development 149 Donation 153 2026 Budget Village of Ashwaubenon Table of Contents SPECIAL REVENUE FUND (continued) Oneida Service Agreement 154 Public Safety K-9 Program 183 Excess Sales Tax Revenue 184 DEBT SERVICE FUND Debt Service 185 CAPITAL PROJECT FUNDS Capital Project Funds Summary 191 Street Construction 192 Village Buildings 195 Parks & Recreation 203 Tax Incremental District #3 208 Tax Incremental District #5 209 ENTERPRISE FUNDS Enterprise Funds Summary 211 Water Utility 212 Sewer Utility 229 Storm Water Utility 233 INTERNAL SERVICE FUNDS Internal Service Funds Summary 244 Dental Insurance 245 Health Insurance 246 Equipment Replacement 247 APPENDICES Appendix A - Strategic Plan 263 Appendix B - Budget Policies 316 Structurally Balanced Budget Policy 317 Fund Balance Policy 319 Debt Management Policy 322 Purchasing Policy 329 Appendix C - Budget Glossary 335 Appendix D - List of Acronyms & Abbreviations 339 INTRODUCTION Budget Transmittal Letter Honorable Members of the Village of Ashwaubenon Village Board & Members of the Public: We are pleased to present the 2026 budget for the Village of Ashwaubenon . This document serves to meet statutory requirements, provide transparency, and facilitate decision -making and prioritization of the Village Board. The budget strives to continue the Village’s commitment to prudent fiscal management, effective service delivery, and providing the highest quality of services to the citizens of the community . Ashwaubenon continues to be a strong, financially sound local municipal unit of government. The 202 6 fiscal year budget is a financial plan that continues moving the Village toward achieving our shared vision. The budget document is a means for allocating the resources of the Village to a variety of services necessary to achieve our strategic directives of – enhancing the quality of life, securing public health & safety, improving, and maintaining our public infrastructure & facilities, supporting community and economic development, striving for organizational & financial excellence, and providing for effective communication & engagement. General Budget Summary Tax Rate & Levy The 2026 Budget reflects an increase of $0.10 in the tax rate from 2024 to $5.03. The primary reason for the increase is related to negotiated wage settlements and employee benefit cost of living increases. Property taxes support the four components of governmental funds, the general fund, special revenue funds, debt service fund, and capital projects fund. 2026 Budget Major Figures ❖ $21,626,238 in general fund operating expenditures, 5.09% increase from 2025. ❖ $15,089,145 Village tax levy, a 7.16% increase from 2024 (payable in 2025). ❖ Municipal tax rate of $5.03/$1,000 of assessed value, a 1.96% increase from 2024 (payable in 2025). ❖ Total tax rate (Ashwaubenon Schools) of $14.76/$1,000 of assessed value, a 0.51% decrease from 2024 (payable in 2025). ❖ Total tax rate (West De Pere Schools) of $15.16/$1,000 of assessed value, a 1.27% decrease from 2024 (payable in 2025). 1 Budget Transmittal Letter These four components combined with the 2016 referendum bonding for the community center, indoor aquatics facility, and the performing arts center equate to the total Village property tax levy. Fiscal Year Tax Levy Changes The property tax levy for the 2025 Levy (collected in 2026), required for all governmental funds, which includes the general fund, special revenue funds, debt service fund and capital projects fund , increased $1,008,336 (7.16%). Increased levy to cover higher debt service obligations and wage and benefit increases. Equalized Value & Budget Effect on Residents The base equalized value of the Village (excluding tax incremental finance districts) is $3,299,521,800. The total tax increment value for the Village’s t wo Tax Increment Districts is $8 10,750,900. This equates to a total equalized value of $4,110,272,700, a 1.23% increase from the previous year. The total assessed value of the village is $3,736,831,800, resulting in an assessment ratio of 90.91%. Our assessment ratio is marginally within state compliance. The village last completed a full market adjustment in 2023. The Village will complete a market adjustment in 2026 to maintain statutory compliance. 2026 BUDGET 2025 BUDGET 2025 Levy 2024 Levy Increase/(Decrease) Percent Change General Fund 12,405,469$ 11,341,284$ 1,064,185$ 9.38% Capital Projects Funds 550,000 750,000 (200,000) -26.67% Debt Service Fund 694,526 548,125 146,401 26.71% Referendum Bonding 1,439,150 1,441,400 (2,250) -0.16% Total Municipality Levy 15,089,145$ 14,080,809$ 1,008,336$ 7.16% Municipal Operations Tax Rate 4.55$ 4.42$ 0.13$ 2.86% Referendum Related Tax Rate 0.48$ 0.51$ (0.03)$ -5.88% Total Municipal Tax Rate 5.03$ 4.93$ 0.10$ 1.96% $5.42 $5.37 $4.93 $4.98 $5.08 $4.78 $5.09 $4.12 $4.42 $4.55 $0.70 $0.75 $0.69 $0.70 $0.71 $0.64 $0.67 $0.51 $0.51 $0.48 $6.12 $6.12 $5.62 $5.68 $5.79 $5.42 $5.76 $4.63 $4.93 $5.03 $- $1.00 $2.00 $3.00 $4.00 $5.00 $6.00 $7.00 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Village of Ashwaubenon - Tax Rate Municipal Operations Referendum Total 2 Budget Transmittal Letter The 2026 budget results in a tax rate of $ 5.03 per $1,000 of assessed value . For the average assessed home of $247,300, this res ults in a total Village tax of $ 1,243.96 (not including any changes to special charges). 3 Budget Transmittal Letter The following chart displays the Village’s total equalized values from 2021 through 2025 (2026 budget): Ashwaubenon - Largest Taxpayers Listed below are the largest taxpayers in the Village. Taxpayers Type of Business/Property 2025 Assessed Valuation 2025 Equalized Valuation Titletown Development LLC Lodge Kohler/Hinterland/Bellin $110,689,000 $121,750,700 Bellin Memorial Hospital Inc. (1) Clinics/Ambulatory Surgery Center 107,409,100 118,143,000 Oneida Tribe of Indians WI Tribal Enterprises 48,778,600 53,653,300 Titletown Office Partners LLC Office Buildings 44,460,700 48,903,900 Green Bay Packaging Inc. Manufacturing 43,946,200 48,338,000 Simon Capital LTD Partnerships Shopping center/department store 42,524,500 46,774,200 Titletown Apartment Development LLC Apartments 33,627,000 36,987,500 Green Bay Packers Commercial/Residential holding 26,081,000 28,687,400 Schneider National Properties Transportation 25,564,100 28,118,900 Bergstrom GW Chevrolet, Inc. Auto Dealership 24,982,600 27,479,200 Total $508,062,800 $558,836,100 The above taxpayers represent 13.47% of the Village’s 2025 Equalized Value (TID In) ($4,110,272,700). 4 Budget Transmittal Letter General Fund Revenues Summary The Village’s $ 12,405,469 general fund property tax levy is only a portion of the Village’s total revenue source. As shown in the following table, total revenues are $21,626,238. 2025 FY 2026 FY #Change 2025-2026 % Change 2025-2026 Taxes $ 11,966,284 $ 13,055,469 $ 1,089,185 9.10% Special Assessments 0 0 0 0.00% Intergovernmental Revenues 3,738,687 3,862,040 123,353 3.30% Licenses & Permits 532,900 553,800 20,900 3.92% Fines, Forfeitures & Penalties 305,000 305,000 0 0.00% Public Charges for Services 1,915,642 2,080,534 164,892 8.61% Interest Income 677,400 677,200 (200) (0.03%) Miscellaneous Revenues 446,280 410,195 (36,085) (8.09%) Transfers In 745,000 682,000 (63,000) (8.46%) Fund Balance Applied 252,542 0 (252,542) (100.00%) Total Revenues $ 20,579,735 $ 21,626,238 $1,046,503 5.09% The following pie chart details the Village’s total general fund revenue by source . General Fund taxes are currently 57% of the total budget revenues for the Village. 5 Budget Transmittal Letter General Fund Expenditures Summary The following chart details the Village’s total General Fund expenditures by area . Public Safety is the largest single expenditure category at 51% spending followed by Public Works. 2025 FY 2026 FY #Change 2025-2026 % Change 2025-2026 General Government $ 3,013,648 $ 3,257,239 $ 243,591 8.08% Public Safety 10,252,014 11,080,279 828,265 8.08% Public Works 3,310,567 3,175,771 (134,796) (4.07%) Sanitation 1,068,371 1,039,031 (29,340) (2.75%) Parks, Recreation & Forestry 2,665,371 2,800,124 134,753 5.06% Health & Human Services 7,250 7,250 0 0.00% Conservation & Development 262,514 266,544 4,030 1.54% Other Financial Uses 0 0 0 N/A General Fund Operating Expenditures $ 20,579,735 $ 21,626,238 $ 1,046,503 5.09% 6 Budget Transmittal Letter State Levy Limits & Major Aids 2011 Wisconsin Act 32 The Village continues to be constrained in its ability to increase the property tax levy by State imposed levy limits. Under 2011 Wisconsin Act 32, the Village is allowed to increase its levy over the amount it levied in the prior year by the percentage increase in equalized value from net new construction or zero percent. The Village can only exceed limits if approved by referendum. Carry forward of an unused portion of the previous year’s levy may occur up to a maximum of 0.5% and an extraordinary vote of the Village Board and upon approval of the electors at the budget meeting. Levy limits continue to not apply to debt service on G.O. debt authorized after July 1, 2005. From 20 24 to 20 25 the Village experienced a 2.525% growth in net new construction; therefore, the Village is allowed to increase its levy by this amount for 2026. 2023 Wisconsin Act 12 & State of Wisconsin Major Aids Monetary aid from the State of Wisconsin is a major source of Village revenues, particularly General Transportation Aids and State Shared Revenues. The State of Wisconsin passed 2023 Wisconsin Act 12 which provides additional municipal aid throughout the state. Ashwaubenon is expected to receive an additional $24,778 in state shared revenue, $53,472 in personal property aid, and an additional $44,202 in general transportation aid in 2026 as a result. The following table illustrates these aids for the last three years. 7 Budget Transmittal Letter Growth & Development Population estimates provided by the Wisconsin Department of Administration indicate the Village has experienced moderate population growth since the 2020 Census at 8.35%. In comparison, Brown County has had a 3.53 % population growth since 20 20. The Village’s estimated population for 2025 is 18,409. This population growth in the Village is due in part to two factors: the continued redevelopment of multi- family residential dwelling units in the stadium and sports & entertainment districts and the favorable tax and utility rates in Ashwaubenon. Although recent residential population growth has been relatively new, continued investment in commercial and industrial enterprises has occurred. Monitoring the amount of permitting occurring in the Village can be a key indicator of growth and development. Planning of services will be necessary to meet the demands of municipal services. As shown in the charts, the value of commercial/industrial building permits issued in the Village has significantly increased over the past seven years, slowed only by the Covid pandemic . Continued investment in existing business has occurred . Continued development of this nature will be necessary to advance the Village’s equalized value and provide additional year-over-year net new growth. Overview of Personnel & Salaries One of the most valuable assets for the Village of Ashwaubenon is its loyal, well -trained, and dedicated employees and volunteers. Details on total staffing for 2026 by department are provided later in this report and within the respective Department sections of the document. For 202 6, there are no substantive changes to the Village staffing beyond planned wage and salary adjustments. 8 Budget Transmittal Letter Employee benefits, particularly health insurance options, are reviewed in depth annually by the Village in October of each calendar year. No plan design changes were made for 2026. However, the Village is fully self-insured and premium equivalent rates needed to be increased by 6.0% to account for increased costs from plan participants. Provided on the next page is the Village’s approved organizational chart . This includes all positions assigned by department. For budgeting purposes, each position may also be allocated to several budget sections. For example, the Village Manager’s salary is allocated within four funds, including General Fund, Water, Sewer, and Stormwater Funds. Fund Balance Health A significant focus of Ashwaubenon’s financial health continues to be maintaining a contingency fund . Through well-managed spending, the Village has been able to build a reserved contingency fund . The Village established a fund balance policy to maintain the General Fund's unassigned fund balance to be not less than 20% but not more than 30% of subsequent year's budgeted expenditures. The projected 2025 unassigned fund balance of $5, 408,604 divided by the proposed budgeted 202 6 General Fund expenditures of $21,626,238 yields a ratio of 25.0% which is within the Village's policy. The Unassigned fund balance is intended to serve as a measure of the financial resources available to mitigate risk. It is prudent to maintain unrestricted fund balance to respond to financial emergencies, such as revenue shortfalls, natural disasters, and unanticipated service level cost increases. Rating agencies like Moody's also monitor the Village's financial reserves for our credit rating which impacts the cost of borrowed money. The Village has a projected General Fund Unassigned fund balance of $5,408,604 as of December 31, 2025. The proposed 2026 budget results in no change to the unassigned fund balance. The Village should continue to focus on maintaining funds into the segregated contingency fund to have funds permanently set-aside. Unreserved and undesignated funds can fluctuate year to year and are part of the Village’s overall general fund. Other Fiscal Considerations & Challenges Local econom ic conditions are growing and expanding at a moderate pace, and the Village is seeing positive improvements . However, the Village continues to experience increasing demands for general services and capital infrastructure repair & replacement. The priorities and funding recommendations for the 2026 fiscal year reflect the conditions of the current economy, demands for general services, and Village goals. The budget is a continuation of previous Village strategic discussions from 2021, the comprehensive plan, the comprehensive outdoor recreation plan, and other short and long-range plans and reports. 9 Budget Transmittal Letter There are several other key challenges that face the Village of Ashwaubenon which always make balancing the budget a challenging task. ▪ Despite increases in state aid payments, unfunded mandates continue to be a significant financial constraint. ▪ Balancing demands on employees for additional service and hours with the need to maintain a small but high-quality workforce. ▪ Significantly increasing demand for public safety services, in particular emergency medical services. ▪ Staffing shortages for key and highly technical positions and the continuation of staff turnover from retirements and other voluntary resignations; particularly in public safety. ▪ Previous deferred vehicle and fleet replacement activities have placed a significant constraint on the Village’s ability to find affordable replacement vehicles & apparatus, given ongoing supply chain and inflationary cost increases. Closing Statement The Village’s financial administration and overall financial position stands poised to meet our organizational challenges and strategic priorities for 2026. The Village will continue implementation of the Village’s strategic plan, serving as our formal blueprint for the allocation of taxpayer resources for key strategic directives. I would like to thank the efforts of the Finance Director, Village President, Village Board, department managers and staff in discussing our fiscal priorities and crafting a budget document that maintains core essential services yet respects the financial contributions of Village taxpayers. Sincerely, Joel Gregozeski, Village Manager  2025 Key Development Statistics ▪ 47 Single family homes ▪ 89 Two-family/Multi-family dwelling units ▪ 8 Commercial-industrial permits (new buildings/ major renovations)  10 President and Trustees Front Row: President Mary Kardoskee Back Row: Trustees Gary Paul, Kelly Servais, Chris Zirbel, Chris Atkinson, Jay Krueger, Tracy Flucke Term Expires President Mary Kardoskee .............................................................................April 2028 Trustees Kelly Servais ........................... Wards 1 & 2 ...................................April 2026 Gary Paul ............................... Wards 3 & 4 ...................................April 2026 Chris Zirbel............................. Wards 5 & 6 ...................................April 2026 Chris Atkinson........................ Wards 7 & 8 ...................................April 2027 Jay Krueger ............................ Wards 9 & 10 .................................April 2027 Tracy Flucke ........................... Wards 11 & 12 ...............................April 2027 11 Principal Officials VILLAGE PRESIDENT Mary Kardoskee VILLAGE TRUSTEES Kelly Servais Chris Atkinson Wards 1 & 2 Wards 7 & 8 Gary Paul Jay Krueger Wards 3 & 4 Wards 9 & 10 Chris Zirbel Tracy Flucke Wards 5 & 6 Wards 11 & 12 VILLAGE JUDGE Gary Wickert VILLAGE LEADERSHIP TEAM Joel Gregozeski, Village Manager, 5 years Greg Wenholz, Finance Director/Treasurer, 19 years Kris Teske, Village Clerk, 5 years Tom Rolling, Public Safety Chief, 1 year Brian Rickert, Public Works Director, 3 years Aaron Schuette, Community Development Director, 9 years Rex Mehlberg, Parks, Recreation & Forestry Director, 21 years Jeremy Moeller, IT Network Administrator, 14 years Megan Noltner, Human Resources Generalist, 2 years Sarah Zambon, Multimedia Communications Specialist, 1 year VILLAGE CONSULTANTS Ashley Lehocky, Town and Counsel, Legal Services Paul Denor, Fair Market Assessments, Assessment Services Baker Tilly US, Auditing Services Robert W. Baird & Co., Financial, Debt, & TIF Services Quarles & Brady, Bond Counsel Associated Banc Corp, Banking Services Associated Trust Company, Investment Services Brown & Brown, Medical and Dental Insurance Plan Services Harbor Technologies, IT Programming Services 12 Village Boards, Committees, and Commissions Ashwaubenon Voters Village Board President (1), Trustees (6) ELECTED Bicycle and Pedestrian Committee Board of Review Community Development Authority (CDA) Ethics Board Finance & Personnel Committee Parks & Recreation Board Plan Commission Police & Fire Commission Public Works & Protection Committee Site Plan Review Committee Tree Board Zoning Board of Appeal Municipal Judge ELECTED 13 Village of Ashwaubenon Organizational & Functional Structure Proposed by Village Administration—November 11, 2025 (FY Budget 2026) CITIZENS OF ASHWAUBENON VILLAGE BOARD President (1) & Trustees (6) President: 3-yr Term, At-Large, Non-Partisan Trustees: 3-yr Term, Non-Partisan MUNICIPAL JUDGE Village Manager PUBLIC WORKS / UTILITIES FINANCE / INFORMATION TECHNOLOGY PARKS, RECREATION & FORESTRY COMMUNITY DEVELOPMENT CITIZEN BOARDS, COMMITTEES, & COMMISSIONS • Bicycle & Pedestrian Committee • Board of Review • Community Development Authority • Ethics Board • Finance & Personnel Committee • Parks & Recreation Board • Plan Commission • Police & Fire Commission • Public Works & Protection Committee • Site Plan Review Committee • Tree Board • Zoning Board of Appeals Appointments Made by Village President, Confirmed by Board Village Attorney Village Clerk TEAM TEAM TEAM TEAM TEAM FUNCTIONS FUNCTIONS FUNCTIONS FUNCTIONS FUNCTIONS CITIZENS OF ASHWAUBENON TEAM FUNCTIONS FUNCTIONS TEAM TEAM FUNCTIONS Full Time: 4 (4.0 FTE) Part Time: 0 Seasonal/Temp: 0 Full Time: 0 Part Time: 0 Seasonal/Temp: 0 Full Time: 2 (2.75 FTE) Part Time: 0 Seasonal/Temp: 0 Full Time: 31 (30.5 FTE) Part Time: 0 Seasonal/Temp: +/- 5 Full Time: 7 Part Time: 0 Seasonal/Temp: +/- 4 Full Time: 9 Part Time: 1 (0.5 FTE) Seasonal/Temp: +/- 195 Full Time: 4 (4.5 FTE) Part Time: 0 Seasonal/Temp: 0 Full Time: 1 Part Time: 1 (0.5 FTE) Seasonal/Temp: 0 Village Manager (1) HR Generalist (1) Multimedia Com. Specialist (1) Confidential Exec. Assistant (1) • Village Meeting Coordination • Village Board/Committee Relations / Policy Execution / Recording Secretary • Strategic Planning / Performance Management • Departmental Supervision • Collective Bargaining • Personnel, HR, and Benefits Administration • Insurance / Risk / Safety / Liability Program Management • External and Internal Communications Management (Newsletter, Website, Blog, Social Media, Intranet) Village Attorney (Contracted) Village Clerk (1) Deputy Clerk II (1) Deputy Clerk I (0.75) Director of Community Dev. (1) Customer Services Rep (0.5) Chief Building Inspector (1) Building Inspector (1) Assistant Zoning Administrator / Code Enforcement Officer (1) Dir. of Parks, Rec .& Forestry (1) Administrative Assistant (1) Program Supervisor (1) Senior Prog. Coordinator (0.5) Program Staff (100 PT Seas.) Aquatics Supervisor (1) Aquatics Personnel (75 PT Seas.) Park Maintenance Foreman (1) Park Workers (3) Seasonal Laborer (15) Forester (1) Forestry Workers (5 PT Seas.) Finance Director (Treasurer) (1) Assistant Finance Director/ Accountant (1) Financial/Payroll Analyst (1) Accounts Receivable / Utility Clerk (1) Cash Receipting Clerk (1) Tax Collections (4 PT Seas.) IT Network Administrator (1) IT Network Specialist (1) Director of Public Works (1) Customer Services Rep (0.5) Engineer / Asst Director (1) Engineering Technician (1) GIS Coordinator (1) Seasonal Office Assistant (1) Operations Supervisor (1) Street Foreman (2) Street Worker (13) Inventory Control Specialist (1) Seasonal Laborer (4) Mechanic (3) Utility Operations Supervisor (1) Utility Foreman (1) Utility Worker (4) Municipal Judge Clerk of Courts (1.5) • Legal Services • Village Prosecution • Special Legal Counsel • Collective Bargaining • Planning and Zoning • Development & Zoning Permitting • Building Inspection • Zoning Code Enforcement • Comprehensive Planning • Plan Commission Administration • Site Plan Review Administration • Short Term Rental Administration • Farm Animal Permitting (Chickens, pigeons, etc.) • Receipting • Park & Green Space Planning • Parks & Grounds Maintenance • Forestry and Turf Management • Recreation & Enrichment Pro- grams (All Ages) • Community Center Management & Operations • Facility Rental Administration • Community Wide Special Events • Aquatics (Beach & Pool Manage- ment & Operations) • Receipting • Accounting • Budget Administration • Accounts Receivable and Payable • Investment Administration • Treasury Management • Financial Reporting • Purchasing Oversight • Payroll Accounting • Information Technology Administration • Property Tax Collection • Utility Account Support • Utility Billing • Audit Oversight • Weights & Measures • Construction and Development Oversight • Infrastructure Maintenance • Village Facility Management • Street Repair and Maintenance • Winter Road & Sidewalk Maintenance • Fleet Maintenance • Water & Sanitary Sewer Utilities • Stormwater Management • Sign Maintenance • Refuse & Recycling Collection • Geographic Information Systems • Street & ROW Excavation Permits • Receipting • Operation of Municipal Court Total Village Staffing (w/o Utility) Full Time: 118 Part Time: 6 (2.5 FTE) Seasonal/Temp: +/- 237 Shared Customer Services Rep Election: 4-yr Term • Village Board Records & Proceedings • Municipal Code Administration • Election Administration • Public Records Management • Public Hearings/Notices • Competitive Bid Openings • Customer Service / Front Desk • License/Permit Administration • Room Tax Reporting COLOR LEGEND Green = Department Head Purple = Reports to Green Blue = Reports to Purple Orange = Reports to Blue Sky Blue = Reports to Orange Red = Contract Service Yellow = Village Staffing Levels Indicates: Indirect Reporting Relationship PUBLIC SAFETY TEAM FUNCTIONS Full Time: 59 Part Time: 4 (1.5 FTE) Seasonal/Temp: +/- 37 Chief of Public Safety (1) Confidential Assistant (1) Information Manager (1) Records Clerk (1.5) Deputy Chief (1) Commander (1) Captain—Shift A/B/C (3) Lieutenant (6) PSO (27) Night Shift PSO (4) K-9 (1) Captain—Investigations (1) Investigators (4) DTF (1) PT CSO (2) Evidence Tech (1) SRO (2) Crossing Guard (15 PT Seas.) Traffic Enforcement PSO (1) Fire Marshall (1) POC Captain (2) POC Lieutenant (4) POC FF/EMTs (16) • Public Safety • Traffic Control • Community Policing • Parking Enforcement • Animal Control • Emergency Management • Records Management • Crime Investigation • School Liaison • Citizen Education / Engagement • K9 Program • Fire Inspection • Fire Prevention • Fire Suppression • Advanced/Basic EMS • Rescue • Alarm Permitting • Escort/Massage Licensing Updated: November 11, 2025 (FY Budget 2026) Village Assessor FUNCTIONS TEAM Full Time: 1 (.25 FTE) Part Time: 0 Seasonal/Temp: 0 Village Assessor (Contracted) Deputy Clerk I (0.25) • Assessment Administration 14 Village of Ashwaubenon Personnel Summary Full Time Equivalents (FTE) - Authorized Positions 2022 FTE 2023 FTE 2024 FTE 2025 FTE 2026 FTE 2025 to 2026 Change GENERAL FUND President & Trustee (1) * * * * * * Administration 2.00 2.00 2.00 2.00 1.80 (0.20) Municipal Court (1) 1.60 1.60 1.60 1.60 1.60 0.00 Communications 1.00 1.00 1.00 1.00 1.00 0.00 Village Clerk 1.70 1.70 2.45 2.45 2.75 0.30 Human Resources 0.00 0.00 0.00 0.00 1.00 1.00 Assessment Services 1.00 1.00 0.25 0.25 0.25 0.00 Finance 3.30 4.30 4.30 4.30 4.30 0.00 Information Technology 1.00 1.00 2.00 2.00 2.00 0.00 Legal Services 1.30 1.30 2.30 2.30 0.20 (2.10) Police / Fire / Rescue (2) (3) 57.30 60.30 62.30 62.30 62.30 0.00 Fire Inspection (2) 1.00 1.00 0.00 0.00 1.00 1.00 Building Inspection 2.80 2.80 2.40 2.40 2.40 0.00 DPW Administration/Engineering 3.85 3.85 4.85 4.85 4.85 0.00 Street Maintenance (2) 16.00 16.00 16.00 16.00 16.00 0.00 Sanitation Services 5.00 5.00 5.00 5.00 5.00 0.00 Parks Administration 4.00 4.00 4.00 4.00 4.00 0.00 Park Maintenance (2) 2.25 2.25 2.75 2.75 2.75 0.00 Community Center (2) 0.50 0.50 0.50 0.50 0.50 0.00 Forestry (2) 1.25 1.25 1.75 1.75 1.75 0.00 Economic Development 1.00 1.00 2.00 2.00 2.00 0.00 ASHWAUBENON UTILITIES Water Utility 4.50 4.50 4.50 4.50 4.50 0.00 Sewer Utility 2.50 2.50 2.50 2.50 2.50 0.00 Storm Water Utility 2.45 2.45 2.45 2.45 2.45 0.00 Total All Funds 117.30 121.30 126.90 126.90 126.90 0.00 NOTE: The table above does not reflect interdepartmental allocations. FTE allocations are referenced in the Department Budget Narrative reports. (1) The Village President, Village Trustee members, and Village Judge are elected positions and not included in this table. (2) LTE and seasonal positions are not included in the FTE count. These totals are referenced in the Department Budget Narrative reports. (3) Public Safety Officers perform all services (police, fire, and rescue) in their positions. 0 20 40 60 80 100 120 140 2022 2023 2024 2025 2026 13.90 14.90 17.90 17.90 16.90 61.10 64.10 64.70 64.70 65.70 24.85 24.85 25.85 25.85 25.85 8.00 8.00 9.00 9.00 9.00 9.45 9.45 9.45 9.45 9.45 Full Time Equivalents (FTE) - Authorized Positions Administration Public Safety Public Works Parks & Recreation Utilities 15 Village History, Profile, and Location Map Village History Ashwaubenon, a thriving village rich in the heritage from which it draws its name, strives to maintain the past in its goals for the future. The legend of the name is a source of deep pride for all Ashwaubenonites; so much so, that an 86-acre park located on a peninsula, surrounded by Ashwaubenon Creek and the Fox River, was dedicated in honor of the man behind the legend. It is said that in 1795, Little Crow, son of a powerful Ottawa Chief, from L’ Arbor Croche, near Mackinac, came here to be in the employ of a pioneer named Jacob Franks. Little Crow made the acquaintance of Ahkeeneibeway (Standing Earth), a Menominee Chief, and was welcomed into his family. One day, about two years after Little Crow’s arrival, a party of young maidens went berry picking and when it was time to return to the village, it was discovered that one was missing. The girls looked for the missing one, but due to darkness, were forced to give up the search and return and report that she could not be found. Chief Standing Earth launched a widespread search which lasted many days, but no trace of the maiden could be found. Shortly thereafter, he learned that a band of Chippewas, returning home from a visit to the white settlement at LaBaye, had kidnapped the girl, and taken her to their camp at Shawano Lake. After much discussion, a war party was organized, and Little Crow was appointed to lead it. They set out immediately and arrived at the camp around midnight. The Indian warrior decided, however, to stay their search until morning when the Chippewa braves would be away hunting. In the morning, with the rest of the braves concealed in the forest, Little Crow went alone to search for the girl. Little Crow proceeded cautiously and searched among the lodges and wigwams and finally reached the girl in a large wigwam being guarded by several older women. With his tomahawk held high he entered and motioned the girl to follow him and while retreating with the girl the women gave him vicious side long looks full of hate and silent threats. Runners were sent ahead to tell them that the girl had been found and was returning safely. There was a great celebration, during which Little Crow was to be known as As- ha-wau-bo-my, or Side Looks, in memory of the reaction of the Chippewa women. As further reward, he was given his choice of two of the prettiest maidens of the Village. But he requested as his bride, the youngest daughter of Chief Standing Earth, who was named Wahbenukqua, or Morning Star. Ashwaubomay and Wahbenukqua lived on the South side of the Creek and were friends with both Indians and Whites alike. Among their white friends was Judge Raume, who held the first court West of Detroit in the area. They raised a large family and Ashwaubomay was buried on the bank of the stream which was named after him. Village Profile The Village of Ashwaubenon is located in central Brown County, as a part of the greater Green Bay Metropolitan Area. Ashwaubenon is bounded by the City of Green Bay to the north, Village of Hobart to the west, Town of Lawrence to the south and the Fox River to the east. The Village of Allouez is located east across the Fox River from Ashwaubenon. The Oneida Nation Reservation overlays portions of the westernmost parts of the Village. The Village is approximately 212 miles north of Chicago, 115 miles north of Milwaukee, and 285 miles east of Minneapolis - St. Paul. Since Ashwaubenon’s incorporation in 1977, it has grown to an area of 8,408 acres, or 13.39 square miles. Ashwaubenon serves as the primary retail and entertainment hub for the Green Bay Metropolitan Area and has substantial business and industrial development, balanced with residential areas and recreational opportunities. Although the 2024 Census lists the population of Ashwaubenon at 17,870, the weekday population is approximately double due to the number of people that commute to the Village for employment. Furthermore, as the primary retail and entertainment hub, Ashwaubenon hosts tens of thousands of visitors for Green Bay Packers 16 Village History, Profile, and Location Map games, Resch Center and Expo events, and dining and entertainment options on evenings and weekends. The Village is generally split into four quadrants by the interchange of Interstate 41, which is the primary north - south interstate connecting the Green Bay and Fox Valley areas to Milwaukee and points south, and State Highway 172, which serves as an east -west freeway connecting Interstate 41 and Interstate 43 through the middle of the Green Bay Metropolitan Area. Residential areas are primarily located in the northwest and southwest parts of the Village with the Lambeau Field entertainment area located to the northeast and extending into the commercial areas to the south. The Ashwaubenon Industrial and Business Parks comprise much of the center of the Village. Location Map 17 Ashwaubenon AT a Glance HOUSEHOLDS: 8,120 (Data USA) POPULATION: 18,409 (WI DOA) FORM OF GOVERNMENT: • President/Trustee • President: 3-year term. • 6 Trustees; 1 per two districts. 3- year term. INCORPORATED: 1977 LOCATION: Brown County, WI Borders south of Green Bay. MEDIAN AGE: 42.5 (Data USA) AVERAGE HOUSEHOLD INCOME: $71,180 MEDIAN ASSESSED HOME VALUE (single family): $247,300 RETAIL: • Bay Park Square is the only enclosed mall in Brown County. • Numerous other shopping centers and stores. HOTELS: • 22 hotels • 23 short-term rentals EQUALIZED VALUE: $4,110,272,700 (2025 WI DOR) 2025/2026 MUNICIPAL TAX RATES (per $1,000 assessed valuation): • Village: $5.03 • Ashwaubenon Schools: $7.35 2025/2026 MUNICIPAL TAX RATES (per $1,000 assessed valuation): • Village: $5.03 • West De Pere Schools: $7.74 PUBLIC SCHOOLS: • 3 Elementary • 1 Middle School • 1 High School • Total Students: 3,182 AVIATION TRANSPORTATION: • 1 International airport within Village and neighboring municipality. BUS TRANSPORTATION: • Green Bay Transit Authority runs service throughout Ashwaubenon. TRANSPORTATION: • I-41 runs north/south, bisecting the Village. • STH 172 runs east/west, bisecting the Village. MEDIA: • 1 Community weekly newspaper • 1 regional daily newspaper. • Green Bay area: 8 broadcast TV channels. PARKS: • 22 parks, 296 acres • 1 Community Pool • 1 Lake • Numerous recreational activities PLACES OF WORSHIP: • 17 churches • Multiple denominations 18 Budget Summary Budget Overview The following is a summary for the Village of Ashwaubenon 2026 adopted budget. Total budgeted expenditures for all village funds are $66.4 million, which is a 1.5% increase over the prior year. This is primarily due to increased expenses for the Village’s General Fund, which increased 5.1% ($1.0 million) due to negotiated and cost -of-living wage increases . The overall increase was offset by a 2.6% reduction in the Capital Projects Funds. Budgeted expenditures for the general fund, which includes most operating departments, increased by 5.1% to $21.6 million. BUDGETED EXPENDITURES BY FUND TYPE Property Taxes Property taxes are the primary source of revenue for the village. Ashwaubenon levies property taxes for its general, debt service, and capital projects funds. The operating (general fund) levy is constrained by state-imposed levy limits which are based primarily on the percentage change in Net New Construction (NNC). Taxes levied for debt service are limited to the principal and interest due on the Village’s outstanding debt. Tax increment is collected for the Village’s two TIF districts based on the apportioned levies of the village, county, school district, and technical college district. PROPERTY TAX LEVY BY FUND The Village of Ashwaubenon had $102.5 million of Net New Construction in 202 4 which would allow for a 2.96% adjustment in the allowable operating levy for the 202 6 budget. The debt service levy increased 7.2%. The capital projects’ levy decreased 26.7% due to lower ing the levy allocation for the annual street mill-pave program since other funding is available. Overall, the Village’s property tax levy increased 7.2% which resulted in a 1.96% increase in the village mill rate and increase in the village taxes on a median value home. This equals an increase of $23.87 for a median home with an assessed value of $247,300. Ashwaubenon has two open TIF districts which have a combined value increment of $ 810.8 million in 2025. As a result, the Village will collect a total of $ 18.8 million in tax increment in 2025. This is an increase of 4.3% over the prior year which is due primarily to continued development and growth in the equalized value of the districts. As the equalized value of the village and the overlapping tax jurisdictions continue to increase, the mill rate used in tax increment calculation has decreased. 2025 Approved Budget 2026 Approved Budget Dollar Change Percent Change General Fund 20,579,735$ 21,626,238$ 1,046,503$ 5.1% Special Revenue Funds 723,265 673,287 (49,978) -6.9% Debt Service Fund 7,978,450 8,636,124 657,674 8.2% Capital Projects Funds 16,841,054 16,410,232 (430,822) -2.6% Enterprise Funds 15,757,107 15,754,155 (2,952) 0.0% Internal Service Funds 3,595,837 3,344,793 (251,044) -7.0% 65,475,448$ 66,444,829$ 969,381$ 1.5% Tax Year 2024 Levy Tax Year 2025 Levy Dollar Change Percent Change General Fund 11,341,284$ 12,405,469$ 1,064,185$ 9.4% Debt Service Fund 1,989,525 2,133,676 144,151 7.2% Capital Projects Funds 750,000 550,000 (200,000) -26.7% 14,080,809$ 15,089,145$ 1,008,336$ 7.2% 19 Budget Summary TAX INCREMENT BY DISTRICT Operating Budget Highlights Compensation and Benefits Personnel costs are the largest single component of the village budget with wages and benefits representing 72.9% of the general fund expenditures. Non-union salaries are being adjusted in 2026 for a 2.9% cost-of living adjustment and market adjustments of 2.0% based on position within range. The village plans to conduct compensation studies every three to five years which will provide market comparables against existing village pay rates. The Village Board approved a 6.0% cost-of-living adjustment to the new village’s Public Safety Officers Association union contract for 2026. The new contracts will expire at the end of 2028. Health care costs continue to rise faster than the general rate of inflation. In 2026 there are no changes to the health insurance plan design. However, there will be a 6.0% increase in t he premium to account for normal inflationary price increases. Dental care costs continue to remain constant with only minor cost increases year -over-year. The dental insurance plan design has no changes in 2026 with only a 5% increase in the premium costs. The Village of Ashwaubenon participates in the Wisconsin Retirement System (WRS). This system requires that employees and employers share in required pension contributions. In 2026 the employer contribution rate for general employees is increasing from 6.95% to 7.20% and the rate for protective employees (public safety officers) is increasing from 15.37% To 15.41%. Staffing Departments requested a total of 2.0 new Full-Time Equivalent (FTE) positions in 2026. Of these, 1.0 FTE was funded. The approved new position is a return of a full-time position in the Fire Inspection Department. In 2023, the existing fire inspector resigned, and the Village began contracting for fire inspection services. These contracted services were fully budgeted in 2024 and 2025 without a budgeted fire inspector . The Village is now replacing the contracted inspection services, as well as, removing two part -time fire inspection positions in the 2026 budget with one full - time fire marshal position. The position requested but not funded was an additional Public Works Field Operator position. This position was not approved due to lack of funding and the inability to raise more levy to cover the position. STAFFING REQUESTS Other Operating Changes Personnel services account for $571,874 ( 54.6%) of the total General Fund expenditure budget increase of $1,046,503. Listed below are some of the other notable operating initiatives included in the 2026 budget. Tax Year 2023 Increment Tax Year 2024 Increment Dollar Change Percent Change TIF District #3 493,685,000$ 536,957,000$ 43,272,000$ 8.8% TIF District #5 304,771,700 273,793,900 (30,977,800) -10.2% 798,456,700$ 810,750,900$ 12,294,200$ 1.5% Position Department Requested FTE Approved FTE Fire Marshall Fire Inspection 1.00 1.00 Field Operator I Public Works 1.00 0.00 20 Budget Summary • Legal Services: The village entered a contract in late 2025 for all its legal services after the existing village attorney resigned. The move eliminated the attorney position from the personnel services budget but increased the contracted services line item by $129,000. • Village Hall Maintenance Budget: In an effort to better maintain existing buildings, the Village added $32,000 in funds for preventative maintenance tasks such as air handling cleaning. • General Government: The village continues to increase funding for future employee retirement payouts . The 2026 budget added $75,000 to this line item . The Village currently has $474,049 of committed fund balance to help offset current retirement costs as the village continues to increase this budget. • Public Safety Budget: The public safety budget includes $143,915 for Axon body/fleet cameras and other like equipment and $50,830 of additional vehicle depreciation chargebacks related to newer equipment . ARPA funds and the Green Bay Packers funded the previous five-year Axon contract. The new contract (2026- 2030) will now be funded through this operating budget. • Water Utility: The Ashwaubenon Water Utility purchases its water from Green Bay Water Utility. Capital projects budgeted for the water utility in 202 6 total $889,800 which is an increase of $ 115,300 over the prior year. The projects include Ridge Road Standpipe removal, annual meter testing and rehabilitation, Parkview Watermain Relay, Argonne Water Reserve Repairs, and a new fleet pickup truck (shared with the Sewer Utility). The Public Service Commission regulates water utility rates . The last water rate increase, through a simplified rate case was effective November 18, 2025. • Sewer Utility: Ashwaubenon’s sewer utility maintains a collection system and contracts with NEW Water (Green Bay Metropolitan Sewerage District (GBMSD) for the treatment of sewage. NEW Water’s capital improvement plans have increased their cost to the Village for sewerage services . The Village approved a 9% rate increase effective 1/1/25 but will again seek approval of another rate increase effective 1/1/26 of approximately 20%. The 2026 approved budget includes additional revenue from a sewer rate increase that passes the NEW Water charges on to sewer utility customers. The only capital project for 2026 is a shared purchase with the Water Utility for a new fleet pickup truck. • Storm Water Utility: Ashwaubenon’s storm water utility has $1,865,000 of capital projects funded for 2026, up from $1,490,000 from prior year. The projects include the construction of Willard Pond, replacement of Ashwaubenon Street culvert, Allied Pond land purchase and construction, new woodchipper, new slope mower, various streambank stabilization work. The last storm water rate increase was effective 1/1/25 but another rate increase of 10% will go into effect on 1/1/26. General Fund Budget Highlights General Fund Revenue •General Fund operating revenues are $21,626,238, an increase of 5.09% from prior year. •Three factors associated with the increase to GF revenues: closure of TID #4, increases in state shared aids, and increases to EMS billing rates. General Fund Expenditures •General Fund operating expenditures are $21,626,238, an increase of 5.09% from prior year. •Collective Bargaining and inflationary cost increases are the main driver of increased expenditures; this includes wages, benefits, and equipment/material costs. Unassigned Fund Balance •$0 of existing fund balance is being applied in 2026. •The projected unassigned fund balance of $6,018,930 yields a fund balance ratio of 25%, which is within the Village's policy range of at least 20% but not more than 30%. 21 Budget Summary Debt Service Fund Principal and interest payments on Ashwaubenon’s general debt issues are recorded in a debt service fund. In 2026, total expenditures are budgeted at $8,636,124 which is an increase of 8.2% over the prior year. Property taxes are the primary source of revenue with a levy of $ 2,133,676 budgeted for 202 6. Other sources of funds include a planned transfer of $6,502,448 from TID #3 and TID #5. Capital Projects Funds Capital Improvement Plan The Village Board reviews a five-year Capital Improvement Plan (CIP) annually as part of the budget process. The 2026 CIP projects are included in the 202 6 approved budget. The CIP includes projects for equipment, vehicles, facilities, and infrastructure. A detailed list of projects is listed in the Capital Budget section of the budget document. Funding Sources Like most years, the funding sources for the different capital projects funds vary. For Street Construction, the primary funding source is village property taxes . Taxes are used to cover the annual mill -pave program, but larger road reconstruction projects would require debt services. The Village Building Fund uses general obligation debt and excess general fund dollars. For 2026, the Village Building Fund will require a large debt issue for the anticipated village garage expansion project. The Parks and Recreation capital project fund primarily uses park impact fees to fund its projects. Finally, the TIF districts rely on either debt service or incremental tax revenues to fund its projects. Over the past five years, the Village of Ashwaubenon has issued an average of $4.1 million in general obligation debt annually to fund its general capital projects. The 2026 approved budget includes $4.7 million in general borrowing. Capital Projects Funds Budget Highlights Street Construction •$875,000 in street related maintenance, including: •Annual Mill/Pave •Packerland Drive / Grant Street Roundabout Construction Parks and Recreation •$517,500 in Parks and Forestry related projects, including: •Ashwaubomay Trail maintenance (Marina) •Canterbury Park Playground •Ashwaubomay Chalet Roof Replacement Other Capital Projects •$5.34 Million Phase I of building maintenance & expansion (DPW) - debt issuance. 22 Budget Summary Tax Increment Financing Districts Tax Increment Financing District #3 (TID3): TID 3 has a projected fund balance of approximately $9.6 million at the end of 202 5. The expenditure period for TID #3 ended on 9/11/23 . The Village is planning to close the district in April 2026. The only outstanding project costs are for the existing Lombardi Avenue Reconstruction / Phragmites Removal projects. Tax Increment Financing District #5 (TID 5): TID 5 has a projected negative fund balance of approximately $6.0 million at the end of 202 5; however, the district will have a positive fund balance by 2028. Major TID 5 projects in 2026 include Morris Avenue reconstruction ($293,670) and minor mill-pave road reconstruction. The primary reason for the large negative fund balance is due to heavy investment in land acquisition and TIF incentives early in the district to support several multi-family residential projects. The district also has had several new commercial projects completed in the past two years that will help generate significant tax increment. The expenditure period for TID 5 ends in 2036 and the district is required to close by 2041. Enterprise Funds Budget Highlights Changes from Proposed to Adopted Budget There were no changes between the recommended and adopted budgets. The Joint Village Board / Finance & Personnel Committee approved, with no changes, and recommended approval by the Village Board at their November 11, 2025, meeting. The Village Board approved and adopted the final 2026 budget, with no changes, on November 25, 2025. Conclusion The 2026 approved budget supports the operations of village departments to continue to provide quality services to Ashwaubenon residents and businesses. It also maintains investment in existing infrastructure and contributes toward the goals and strategic priorities identified by the Village Board. Water Utility •$6,212,572 in operating revenues, a decrease of ($75,815). Accounts for rate increases approved by Village Board. •A $314,902 decrease for purchased water from Green Bay Water Utility. •Positive change in Net Position of $49,226. •$850,700 in capital outlay projects. Sewer Utility •$7,040,153 in operating revenues, an increase of $290,242. Accounts for rate increases approved by Village Board. •$144,000 increase for NEW Water treatment fees. •Negative change in Net Position of ($729,924). •$0 in capital outlay projects for 2026. Stormwater Utility •$1,867,160 in operating revenues, a decrease of ($165,021). Accounts for rate increases approved by Village Board. •$159,434 increase in operating expenditures for leaf and brush pickup operations. •Positive change in Net Position of $547,828. •$1,700,000 in capital outlay projects. 23 Amended Budget Summary for Year Beginning January 1, 2026 General Fund, Special Revenue Funds, Debt Service Fund, and Capital Projects Funds With Comparative Data for 2024 and 2025 2025 2025 2026 2024 APPROVED ESTIMATED PROPOSED BUDGET BUDGET FUND, SOURCE, AND FUNCTION DESCRIPTIONS ACTUAL BUDGET YEAR-END BUDGET AMT CHANGE % CHANGE General Fund Revenues Taxes 11,866,750$ 11,966,284$ 12,001,284$ 13,055,469$ 1,089,185$ 9.10% Special Assessments 30 - 8,871 - - 0.00% Intergovernmental 3,229,600 3,738,687 3,847,638 3,862,040 123,353 3.30% Licenses & Permits 650,498 532,900 480,072 553,800 20,900 3.92% Fines and Forfeitures 283,442 305,000 280,000 305,000 - 0.00% Public Charges for Services 1,875,394 1,915,642 1,931,159 2,080,534 164,892 8.61% Interest Income 1,034,840 677,400 1,128,121 677,200 (200) -0.03% Miscellaneous 481,780 446,280 403,150 410,195 (36,085) -8.09% Other Financing Sources 728,070 997,542 732,000 682,000 (315,542) -31.63% Total General Fund Revenues 20,150,404 20,579,735 20,812,295 21,626,238 1,046,503 5.09% General Fund Expenditures General Government 3,199,257 3,013,648 2,932,236 3,257,239 243,591 8.08% Public Safety 9,978,231 10,252,014 10,448,907 11,080,279 828,265 8.08% Public Works 3,077,219 3,310,567 3,263,795 3,175,771 (134,796) -4.07% Sanitation 1,047,761 1,068,371 1,085,264 1,039,031 (29,340) -2.75% Parks, Recreation & Forestry 2,569,870 2,665,371 2,627,775 2,800,124 134,753 5.06% Health & Human Services 6,708 7,250 7,250 7,250 - 0.00% Conservation & Development 228,041 262,514 263,548 266,544 4,030 1.54% Other Financing Uses 43,316 - 183,520 - - 0.00% Total General Fund Expenditures 20,150,404 20,579,735 20,812,295 21,626,238 1,046,503 5.09% General Fund Tax Levy 11,247,780$ 11,341,284$ 11,341,284$ 12,405,469$ 1,064,185$ 9.38% Special Revenue Funds Revenues Intergovernmental 940,240$ 278,386$ 297,618$ 297,618$ 19,232$ 6.91% Public Charges for Services 161,018 100,000 128,184 100,000 - 0.00% Other 75,090 332,250 433,262 81,000 (251,250) -75.62% Total Special Revenue Funds Revenues 1,176,348 710,636 859,064 478,618 (232,018) -32.65% Special Revenue Funds Expenditures General Government - - 173,636 142,341 142,341 #DIV/0! Public Safety 15,455 23,364 148,874 188,971 165,607 708.81% Parks, Recreation & Forestry - 12,985 40,463 16,975 3,990 30.73% Capital Outlay 1,303,468 686,916 481,867 325,000 (361,916) -52.69% Total Special Revenue Funds Expenditures 1,318,923 723,265 844,840 673,287 (49,978) -6.91% Special Revenue Funds Tax Levy -$ -$ -$ -$ -$ 0.00% Debt Service Fund Revenues Taxes 2,083,029$ 1,989,525$ 1,972,939$ 2,133,676$ 144,151$ 7.25% Other 5,919,441 5,988,687 5,988,687 6,502,448 513,761 8.58% Total Debt Service Fund Revenues 8,002,470 7,978,212 7,961,626 8,636,124 657,912 8.25% Debt Service Funds Expenditures Principal Payments 5,945,000 6,165,000 6,165,000 6,885,000 720,000 11.68% Interest and Fiscal Charges 1,918,238 1,813,450 1,936,334 1,751,124 (62,326) -3.44% Total Debt Service Fund Expenditures 7,863,238 7,978,450 8,101,334 8,636,124 657,674 8.24% Debt Service Fund Levy 2,083,029$ 1,989,525$ 1,972,939$ 2,133,676$ 144,151$ 7.25% 24 Amended Budget Summary for Year Beginning January 1, 2026 General Fund, Special Revenue Funds, Debt Service Fund, and Capital Projects Funds With Comparative Data for 2024 and 2025 2025 2025 2026 2024 APPROVED ESTIMATED PROPOSED BUDGET BUDGET FUND, SOURCE, AND FUNCTION DESCRIPTIONS ACTUAL BUDGET YEAR-END BUDGET AMT CHANGE % CHANGE Capital Projects Funds Revenues Taxes 750,000$ 750,000$ 750,000$ 550,000$ (200,000)$ -26.67% Proceeds from Debt 624,000 - 590,000 4,700,000 4,700,000 #DIV/0! Other - 383,374 183,520 102,861 (280,513) -73.17% Total Capital Projects Funds Revenues 1,374,000 1,133,374 1,523,520 5,352,861 4,219,487 372.29% Capital Projects Funds Expenditures Capital Equipment 103,560 539,159 602,583 91,100 (448,059) -83.10% Capital Improvements 1,059,280 1,379,000 900,000 6,355,000 4,976,000 360.84% Other - 710,113 210,550 287,000 (423,113) -59.58% Total Capital Projects Funds Expenditures 1,162,840 2,628,272 1,713,133 6,733,100 4,104,828 156.18% Capital Projects Funds Levy 750,000$ 750,000$ 750,000$ 550,000$ (200,000)$ -26.67% Total Property Tax Levy 14,080,809$ 14,080,809$ 14,064,223$ 15,089,145$ 1,008,336$ 7.16% 2024 2025 Increase Percentage Mill Rate (In Dollars per Thousand) 4.93365$ 5.03015$ 0.09650$ 1.96% ALL GOVERNMENTAL AND PROPRIETARY FUND BALANCE TOTAL TOTAL FUND BALANCE PROPERTY TAX FUNDS COMBINED 1/1/2026 REVENUES EXPENDITURES 12/31/2026 CONTRIBUTION General Fund 6,018,930$ 21,626,238$ 21,626,238$ 6,018,930$ 12,405,469$ Special Revenue Funds 409,040 478,618 673,287 214,371 - Debt Service Fund - 8,636,124 8,636,124 - 2,133,676 Capital Projects Funds (includes TID's 3, 4, and 5) 5,177,001 19,257,478 16,410,232 8,024,247 550,000 Enterprise Funds 43,684,554 15,621,385 15,754,155 43,551,784 - Internal Service Funds 6,375,194 3,518,505 3,344,793 6,548,906 - Total 61,664,719$ 69,138,348$ 66,444,829$ 64,358,238$ 15,089,145$ 25 Major Revenue Sources The Village of Ashwaubenon adopts an annual budget using the modified accrual basis, which is consistent with Generally Accepted Accounting Principles (GAAP). The accounting records of the Village are maintained on the modified accrual basis of accounting for the General Fund, Special Revenue Funds, Debt Service Funds and Capital Project Funds. The accrual basis of accounting is used for the Enterprise Funds. In general, under the modified basis of accounting, revenues are recognized when they become measurable and available as new current assets. Expenditures are generally recognized when the related fund liability is incurred. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recognized when liabilities are incurred without regard to receipt or disbursement of each. Revenue Overview The Village of Ashwaubenon is projecting total revenues of $54,417,395 in the 2026 approved budget. This includes $38,317,392 in governmental activities funds and $15,621,385 in busin ess‐type activities funds. Major revenue sources include property and hotel taxes, intergovernmental aids, and utility revenues. These areas represent approximately 85% of total municipal revenues. Property Taxes Property taxes are the primary source of revenue for the village’s governmental activities funds. Property taxes are levied upon all Village property owners at a calculated rate per $1,000 of assessed real property valuation . Ashwaubenon’s village board adopts annual tax levies for the general and debt service funds. Property tax increment is also collected for the village’s Tax Increment Financing (TIF) districts based on the combined tax rates of the overlying taxing jurisdictions. The combined general an d debt service levy approved for the 202 6 budget is $15,089,145. Ashwaubenon anticipates receiving an additional $11,804,083 in tax increment in 2026. Revenues are projected based on historic trends for increases in property values and net construction. Property Taxes by Fund The State of Wisconsin restricts property tax levies through levy limits. The increase in the general property tax levy is limited to the percentage change in Net New Construction (NNC) as a percentage of total Equalized Value (EQV). Adjustments are allowed for several items including the closure or subtraction of territory of a TIF district , an approval of a referendum to exceed the levy limit, and an allowance for debt service payments on debt issued after 2005. The levy for debt service is limited to the actual principal and interest payments required for outstanding issues. Fund 2022 2023 2024 2025 2026 General Fund 10,225,389$ 10,517,736$ 11,229,754$ 11,355,569$ 12,405,469$ Debt Service Fund 2,025,508 2,080,645 2,083,029 1,989,525 2,133,676 Capital Projects Funds 756,490 725,000 750,000 750,000 550,000 Total Local Levy 13,007,387 13,323,381 14,062,783 14,095,094 15,089,145 Percent Change 2.7% 2.4% 5.5% 0.2% 7.1% TIF District 3 3,745,896$ 6,476,868$ 7,079,342$ 7,159,753$ 7,817,796$ TIF District 4 1,206,730 1,288,899 1,524,613 1,296,660 - TIF District 5 534,315 922,919 1,106,935 4,420,005 3,986,287 Total Tax Increment 5,486,941$ 8,688,686$ 9,710,890$ 12,876,418$ 11,804,083$ Percent Change 1.7% 58.4% 11.8% 32.6% -8.3% 26 Major Revenue Sources Net New Construction as a Percent of Equalized Value Hotel Room Tax The other major local tax source for the Village is the lodging tax imposed on hotels and similar lodging facilities with the Village, including short ‐term rental properties. Room tax started in 1999 with the creation of the Brown County Room Tax Commission at the time of the construction of the new “Resch Center” arena to fund the debt issuance created for the project . The debt was issued through the Ashwaubenon Community Development Authority (CDA). From 1999 to 2011, the lodging tax rate was established throughout Brown County at 8%, the maximum rate allowed under state law and used to pay off debt established for the funding of a new arena. Since 2012 to current, the Village of Ashwaubenon collects a 10% room tax where an additional 2% is collected to help fund Greater Green Bay Convention and Visitors Bureau operations . All room tax collected in each municipality within Brown County is first submitted to Associated Trust Company, who was retained to manage the new arena debt and room tax collection and distribution process. All municipalities within Brown County follow the same room tax rules and processes . In addition, the Brown County Room Tax Commission approved room tax to pay for upgrading the City of Green Bay’s KI Convention Center, financing through a 2016 debt issue by City of Green Bay Redevelopment Authority (RDA). Room tax collections in Brown County now support debt repayment for both the Resch Center and the KI Convention Center projects. Eighty‐four percent (84%) of the eight percent (8%) room tax collected by Ashwaubenon hotels is used to pay off the debt issued for the new arena. The Village retains 16% of the eight percent room tax collected. The other two percent of room tax collected is paid directly to the Convention and Visitors Bureau as approved by the Brown County Board. The Village currently collects room tax for the 22 hotels located in the village as well as short‐term lodging marketplaces. By state law, 70% of room tax collecti ons must be used for tourism promotion and development. The remaining 30% of revenue goes to wards general fund operations as directed by Village Board. This law is achieved through the collection and application towards debt service obligations by Associated Trust Company. Of the funds returned to Ashwaubenon, the Village does not segregate the room tax received monthly from Associated Trust but uses the funds as directly by state statute. Room tax projections are prepared based on trend analysis and event projections from the Greater Green Bay Convention and Visitors Bureau. Revenues were down significantly in 2020 due to the impact of the COVID‐19 pandemic. However, 2021 collections almost match 2019 and growth continued to pre‐pandemic levels in 2022. Room tax collections have been steadily increasing since the 2020 pandemic . There have also been new hotel facilities opened in recent years helping to generate increased room tax. Collection projections for 2026 are slightly below 2025 levels because 2025 collections were boosted from the abnormally high April volumes due to the 2025 NFL Draft. See the following graph showing room tax collection and allocation history since 2018. Net New Construction Total Equalized Value NNC as a Percent of Total (NNC) (EQV) EQV 2021 73,169,900 2,684,430,400 2.73% 2022 91,281,900 2,864,580,100 3.19% 2023 80,049,400 3,133,142,400 2.55% 2024 137,446,700 3,612,287,000 3.80% 2025 102,530,800 4,060,268,800 2.53% Average percent increase in Net New Construction 2.96% Source: State of Wisconsin Department of Revenue Tax Year 27 Major Revenue Sources Room Tax Allocations Intergovernmental Revenue Intergovernmental revenues are another significant source of revenue for the Village. Ashwaubenon receives aid through several State of Wisconsin programs including general transportation, shared revenue, expenditure restraint, fire insurance dues, and a state recycling grant. The state also provides aid to municipalities based on the value of exempt computer equipment and personal property as well as state‐owned property through the payment for municipal services program. State Transportation Aids The largest source of state funding is the General Transportation Aid provided by the Wisconsin Department of Transportation (WisDOT). Funding for this program is based on a formula that includes a rolling six‐year average of eligible transportation related expenditures such as storm water drainage services, maintenance to the highway and streets, and law enforcement costs. Future revenue projections are prepared based on eligible cost trends and the level of state funding for the program. The total transportation aid budgeted for 2026 is $1,428,091. Shared Revenue The State of Wisconsin provides unrestricted shared revenue aid which includes a base flat amount and a component based on the value of exempt utility property in the municipality. This includes funding for maintaining existing shared revenue payments and added funding for supplemental municipal aid payments, of which the Village will receive an additional $449,858 in 2026. This revenue source is expected to grow in the future as the funding is tied to growth in state sales collections, which have only show n a decline twice in the past fifty years. The total shared revenue budgeted for 2026 is $990,627. Expenditure Restraint Incentive Program The expenditure restraint program (ERP) provides supplemental state aid to the Village based on a formula that restricts the rate of growth of General Fund expenditures plus changes in property tax levy to other funds (except debt service) to a limit that considers inflation and growth in new construction. The formula for the payments under this program includes a comparison of a qualifying municipality’s equalized tax rate (total property tax levy divided by equalized value) relative to the minimum qualification rate of 5 mills, or $5 per $1,000 of equalized value . Ashwaubenon has qualified for this program in most years; however, will not qualify in 2026 since the Village’s tax 28 Major Revenue Sources rate was $4.93 in 2024 (collected in 2025). The Village will again qualify in 2027 since the 2025 tax rate (collected in 2026) is $5.03. The amount of aid will vary based on the Village’s tax rate. Exempt Computer Aid Computer exemption aid is a supplemental payment from the state to compensate the Village for the loss of property taxes on computers and related equipment, which was made tax ‐exempt in 1998. These aids were historically based on the market value of the equipment and fluctuated based on the depreciating value of computer equipment. The 2017‐19 state budget changed the nature of this aid program to eliminate the reporting of computer values by businesses and provide that the 2018 payment be equal to the 2017 payment plus an inflation factor. An inflationary adjustment was made for the 2019 budget. Computer aids will continue to be frozen at the 2019 amount unless adjusted in future state budgets. Personal Property Aids Personal property aid was a new state revenue source for 2019 resulting from a provision in the 2017 ‐19 state budget that exempted an additional class of business personal property (machinery/tools) from taxation. That provision provided additional state aid to local jurisdictions to make up for the property taxes lost from the exemption. In 2022 the state made a one‐time retroactive adjustment for past TID terminations. However, this aid will increase in 2025 as the state enacted a repeal of the personal property tax as part of the 2023‐25 state budget and included a provision to increase personal property aid to municipalities to offset this loss in tax revenue. As with computer exemption aid, this source is expected to remain unchanged in the future, absent further action by the state government. State Intergovernmental Aids Utility Revenues The Village of Ashwaubenon water, sewer, and storm water utilities are self‐funded enterprise funds that finance operations and capital improvements with current revenue or through financing for larger capital projects. See the graph below show all Utility revenues, which have increased annually due to rate increases to cover pass ‐through capital related fee increases from the water and sewer third party partners. The Wisconsin Public Service Commission (PSC) regulates water rates . The last rate increase was effective in November 2025 based on a simplified rate case. PSC analyses trends and determines the authorized rate of return. Ashwaubenon partners with Green Bay Water Utility (GBWU) for water purchasing, distribution, and billing services. GBWU fees have been increasing by approximately 10% per year, which is driven by their capital reinvestments. 2022 2023 2024 2025 2026 Actual Actual Actual Estimated Projected General Transportation Aid 1,116,636$ 1,163,542$ 1,248,508$ 1,394,268$ 1,428,091$ Shared Revenue 503,615 523,736 963,828 981,097 990,627 Expenditure Restraint 55,602 21,098 32,462 32,462 - Exempt Computer Aid 243,697 243,697 243,697 243,697 248,710 Personal Property Aid 141,818 141,818 141,818 523,635 577,117 Payment Municipal Services - 11,892 25,513 12,422 12,422 Video Service Provider Aid 43,325 43,325 43,325 43,325 43,325 Fire Insurance Dues 107,826 117,989 137,617 165,854 165,850 State Recycling Grant 76,250 76,287 76,398 76,346 76,398 Total State Aids 2,288,769$ 2,343,384$ 2,913,167$ 3,473,106$ 3,542,540$ Percent Change 7.7% 2.4% 24.3% 19.2% 2.0% Category 29 Major Revenue Sources Sewer Rates are reviewed and adjusted by the Ashwaubenon Village Board periodically. A sewer rate increase was approved for 1/1/25 and staff will seek an additional rate increase up to 20% effective 1/1/26 to cover the NEW Water capital pass ‐through costs to the Village. Ashwaubenon partners with the NEW Water (Green Bay Metropolitan Sewerage District ( GBMSD) for wastewater treatment. NEW Water fees have been increasing by approximately 9% per year, which is driven by their capital reinvestment. The Village of Ashwaubenon has passed these increases on to sewer customers through annual rate adjustments . All other operational costs are kept constant except for normal inflation and cost‐of‐living increases. Storm Waters are also reviewed and adjusted by the Ashwaubenon Village Board periodically . The Ashwaubenon Storm Water Utility manages its rates based on capital projects that are defined in the Village’s Capital Improvement Plan. Since it is inception in 2013, this Utility has focused on the creation of required storm water detention/retention ponds and more recently replacement of existing culverts throughout the Village. 30 Budget Process and Timeline BUDGET PURPOSE The Village of Ashwaubenon budget has three primary purposes: 1. Meet Statutory Requirements 2. Provide Transparency 3. Facilitate Decision Making & Prioritization BUDGET DEVELOPMENT The Village of Ashwaubenon utilizes four primary financial tools to support informed financial decision-making. The tools are: 1. Strategic Plan 2. Five-Year Capital Improvement Plan (CIP) 3. Five-Year Financial Management Plan (FMP) 4. Annual Budget Meet Statutory Requirements • Budget, Levy & Taxation • Allocation of financial resources for mandated obligations: o Elections o Fire & Rescue; Emergency management o Property Assessment o Stormwater Management o Snow & Ice Control Provide Transparency • Detailed proposed spending by function and service. • Historical spending detail by function and service. • Organizational performance data. • Human resources: staffing, wages, benefits. Facilitate Decision Making & Prioritization • Match resources to community needs & goals: o Public Safety o Capital Infrastructure: Repair & Replacement o Economic Development o Financial Planning o Continual Improvement Process 31 Budget Process and Timeline STRATEGIC PLAN The Village adopted its current Strategic Plan on November 23, 2021 . This document is the driving force to the overall goals and long-term vision of the Village. This plan is monitored each year by staff to ensure the directives and initiatives listed in the plan are completed in a timely manner. The Strategic Plan will be reviewed and updated in 2026 to set up a new plan for the next five-year period of 2027-2031. Please see Appendix A for the complete Village of Ashwaubenon Strategic Plan. FIVE-YEAR CAPITAL IMPROVEMENT PLAN The Village updates it s five-year Capital Improvement Plan (CIP) as part of the annual budget process . The CIP updates begin in February when Department Heads begin to review the prior year plan and make necessary modifications. The CIP focuses on Village assets with a value greater than $25,000 and an expected life of more than 5 years. It includes road projects, facility improvements, equipment needs, vehicles, and other capital asset maintenance and needs. The 2026 Approved Budget includes anticipated projects for 2026-2030. The cost of the capital expense and an estimated cost of the asset’s operating budget are included in the preparation of the plan. Departments propose projects based on the direction of the Village’s development, the Village’s Strategic Plan, the Village’s Comprehensive Plan, and the Parks Comprehensive Outdoor Recreation Plan. In August, the draft CIP is submitted to the Village Board for review and published on the Village’s website and in hard copy for public review. Village Board will again review the plan at the September Board Meeting and establish any priorities or recommend any modifications. Village Administration works with Department Heads to finalize the plan and forwards the document to the Village Board. The first year of the CIP is incorporated into the Annual Budget that is presented to Village Board in November. 32 Budget Process and Timeline FIVE-YEAR FINANCIAL MANAGEMENT PLAN The second phase of budget development is the creation of the Five-Year Financial Management Plan (FMP). Village departments have varied, unique operational needs that may not be included in traditional budgeting or prediction modeling. The FMP provides valuable insight, scenarios, and projections to utilize for analysis and communication, both internally and within the community. The plan provides tools to use for short and long-term financial planning, including: 1. Current Financial Position • Review outstanding debt. • Bond credit rating analysis. • Bond rating comparison analysis. • Policy review. 2. Property Tax Impacts • Review capital improvement plan. • Develop capital improvement finance plan. • Operating budget projections. • Valuation analysis. 3. Tax Increment District Analysis • Executive summary of outstanding TIDs. • Cash flow proformas. • Economic development future initiatives. 4. Utility Review • Evaluate revenues and expenditures. • Create debit service coverage tables. The Village currently does not have an FMP but entered into an agreement with Robert W Baird in October 2025 to begin development of a five-year Financial Management Plan. ANNUAL VILLAGE BUDGET The third phase of budget development is the operating budget. During the budget preparation, village departments have four tasks: 1. Identify budget expenditures to maintain current operation service levels. 2. Identify goals and initiatives for the coming year. 3. Project current year end expenditures. 4. Forecast and budget revenues (if applicable). The Finance Department updates revenues and expenditures in August following the release of the State of Wisconsin’s Equalized Property Values on August 15th. Village Administration provides guidelines to Department managers for developing the Village’s Annual Budget. On or around the end of the fourth week of September, or otherwise directed by the Village Manager, each department head, or assigned department budget preparer, shall complete their respective online budget submittals that include department line-item budgets. Also completed are corresponding narrative explanations of budget objectives, budget variances from the prior year, and new personnel requests. All capital projects and vehicle requests are compiled from the Capital Improvement Plan. The Finance Director is responsible for consolidating all Village budgets and submitting a draft budget to the Village President and Village Manager. 33 Budget Process and Timeline The President and Village Manager review departmental budget requests and determine which goals and initiatives will be included in the Recommended Budget. The Village President, Village Manager, and Finance Director meet directly with all Department Heads to review and discuss submitted budgets and recommended modifications. The Recommended Budget and the Budget approved by Village Board must be in balance. General Fund revenues must be equal to General Fund expenditures. The Recommended Budget is presented at the joint Village Board/Finance & Personnel Committee meeting held in early November. The Recommended Budget is simultaneously made available to the public and the Village Board. The public can view a printed copy at the Village Clerk’s office, or the public can view and download the document from the Village’s website. The Village Board reviews the Recommended Budget and makes desired modifications. A public hearing provides residents with the opportunity to present input concerning the budget. A summary of the budget and notice of the time and place of the public hearing shall be posted in three public places at least 15 days prior to the time of the public hearing [per State Statute 65.90(3)(a)]. Once the budget is finalized, the tax levy rate is calculated and sent to Brown County where the property tax bill distribution begins. The budget takes effect January 1 of each year. BUDGET MONITORING The budget is monitored throughout the year to ensure Village departments remain within budget and complete planned actions . Department Heads received bi -weekly departmental reports to help monitor their respective departments. Village Board receives monthly financial reports. If unplanned expenditures occur, the budget can be amended. BUDGET AMENDMENTS Budget amendments may be required over the course of the year due to unanticipated revenues, expenditures, or a decision by elected officials to modify the services and programs provided by the Village. An amendment is required to transfer funds between departments, to increase total expenditures within a fund, or to transfer budget funds between capital projects. Budget amendments are completed in the last half of the year; ensuring adequate information related to revenue and expenditure trends, performanc e, and other factors prior to the passage of a budget amendment. BUDGET DEVELOPMENT CALENDAR •Departments Prepare Requested Budgets. Department Requests •President & Administration Prepare Proposed Budgets. Proposed Budget •Joint Village Board and Finance & Personnel Meeting to Review Proposed Budget. •Budget Modifications (if applicable) sent to Staff . Budget Review •Final Budget presented to Village Board. Final Budget Presentation •Public Hearing Held for Proposed Budget. Budget Public Hearing •Village Board Approves and Adopts Budget and Tax Levy. Village Board Approval 34 Budget Process and Timeline Operational Development Calendar – Major Events Month Event February • Department Heads begin annual update and modification to Capital Improvement Plan (CIP) documentation. June • Prepare Budget Timeline for review by Administration, Village President, Finance & Personnel Committee, and Village Board. • Finance Department prepares budget documents. July • CIP draft is prepared and presented to Village Board. • FMP: Creation of Draft Financial Management Plan. • Budget priorities, strategic objectives, cost of living adjustments, and updates on health insurance are discussed at the Village Board. August • FMP: Review Draft Financial Management Plan with Key Stakeholders. • Budget Kick-Off Meeting with Department Managers. Aug – Sep • Department managers complete annual budgets. September • Department managers submit proposed operational budgets. Sep – Oct • President, Manager, and Finance Director meet with Department Heads to review budget request. • Prepare proposed budget and budget book. • FMP: Presentation of finalized Financial Management Plan. November • Village Board and Finance & Personnel Committee hold joint meeting to review budget, update with any modifications, and approve budget. • Village Board holds a public hearing on proposed budget, considers amendments, approves budget, and adopts proposed budget and tax levy. January 1 • New Fiscal Year begins. 2026 BUDGET PROCESS CALENDAR June 17, 2025 Finance & Personnel Committee: Budget Timeline Distributed. June 24, 2025 Village Board: Budget Timeline Distributed. July 22, 2025 Village Board: Communicate Key Budget Priorities, Targets, Objectives, and CIP . August 20, 2025 Budget Kick-Off Meeting with Department Heads and Managers. September 23, 2025 Village Board: Communicate Key Budget Updates. September 26, 2025 Department Operating and Capital Budget Requests Due. October 10, 2025 Village President & Village Manager: Draft Budget Distributed. Oct 11 – 31, 2025 President & Administration: Meet & Review Requests with Department Heads, and Prepare Proposed Budget November 5, 2025 Village Board and Finance & Personnel: Proposed Budget Distributed. November 11, 2025 Village Board and Finance & Personnel: Hold Joint Meeting to Review and Approve Budget. November 25, 2025 Village Board: Budget Public Hearing and Adoption of Budget and Property Tax Levy. 35 Budget Policies The full budget policies are shown in Appendix B. The Village of Ashwaubenon has adopted financial policies that align with GFOA recommended best practices and that align with State of Wisconsin statutes. These policies provide financial security and provide guidelines to budget for and manage Village finances. Below are highlights of the Village of Ashwaubenon financial policies: Structurally Balanced Budget Policy • The Village shall annually adopt a structurally balanced budget for the General Fund where operating revenues and other funding sources are equal to, or exceed, operating expenditures. Funding sources that can be considered in adhering to this provision include that portion of general fund balance more than the minimum per the Village’s fund balance policy that may be budgeted to reduce the ensuing year’s tax levy. • Enterprise Funds (water, sewer, and storm water utilities) shall be supported by their own rates and specified revenue sources, including property taxes as deemed appropriate by Village Board, and not be subsidized by the General Fund. • Sufficient charges shall be levied to operating departments to support activities accounted for in the Internal Service Funds (health insurance, dental insurance, and vehicle replacement). • The operating budget shall serve as the annual financial plan for the Village and as the policy document for implementing Village goals and objectives outlined in the Village Strategic Plan . The budget shall provide the staff with the resources necessary to accomplish Village Board determined service levels. • Budget control is maintained at the fund, function, and department level. Fund Balance Policy The Village’s fund balance policy addresses the desired level of fund balance to be maintained in the general fund, the Village’s primary operating fund. • In general, the policy guidelines are to maintain an unassigned fund balance of 20% - 30% of the subsequent year’s budgeted General Fund expenditures. • The Village also follows the GFOA fund balance recommendation of maintaining an unassigned fund balance of not less than 2 months of subsequent year’s budgeted General Fund expenditures. • This policy helps mitigate financial risk and ensures the Village maintains adequate fund balances and reserves to: o Provide sufficient cash flow for daily financial needs. o Secure and maintain investment grade bond ratings. o Offset significant economic downturns or revenue shortfalls, and o Provide funds for unforeseen expenditures related to emergencies. • In addition to the formal policy, particular attention in making budgetary decisions is given to maintaining sufficient fund equity in the Utility Enterprise Funds for capital replacement needs, operating budget flexibility, and contingencies. Debt Management Policy The Village’s debt management policy provides guidelines to ensure long-term debt is utilized appropriately and in a fiscally responsible manner. Elements of the policy include: • Limiting long -term borrowing to capital improvements or other long -term projects which cannot be financed from current revenues and/or funds established for equipment replacement. • Debt will not be used to finance current operations, nor will long-term debt be used to finance the cost of short-lived depreciable assets (for example, light-duty vehicles). 36 Budget Policies • The final maturity of bonds and notes should not exceed the expected useful life of the underlying project for which it is being issued. • The statutory limit on general obligation debt is five percent (5%) of the equalized valuation of the Village. Purchasing Policy The following policy is established for the purchase of goods and services on behalf of the Village of Ashwaubenon. The policy provides purchasing guidance to all departments and helps with the budget monitoring process . The purpose of this policy is to: • Clarify the system of purchasing contractual services, material, and equipment for the Village. • Determine the levels of approval necessary before purchasing contractual and professional services (not including professional engineering), material, and equipment for the Village. • Provide public confidence in the procedures used in public purchasing. • Ensure fair treatment of all persons who deal with the Village procurement system. • Provide economy and value in Village purchasing activities. • Foster competition within the free enterprise system where possible and appropriate. • Promote detailed operating and capital improvement budgeting processes. • Provide safeguards for the assurance of a purchasing system of quality and integrity. 37 Basis of Budgeting The Village of Ashwaubenon adopts an annual budget using the modified accrual basis, which is consistent with Generally Accepted Accounting Principles (GAAP). The accounting records of the Village are maintained on the modified accrual basis of accounting for the General Fund, Special Revenue Funds, Debt Service Funds and Capital Project Funds. The accrual basis of accounting is used for the Enterprise Funds. In general, under the modified basis of accounting, revenues are recognized when they become measurable and available as new current assets. Expenditures are generally recognized when the related fund liability is incurred. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recognized when liabilities are incurred without regard to receipt or disbursement of each. The major differences between the adopted budget and the GAAP for Governmental Funds are: 1. Encumbrances are recorded as the equivalent of expenditures (budget) as opposed to a reservation of fund balance (GAAP). 2. Certain revenues and expenditures are not recognized for budgetary purposes are accrued (GAAP). The major differences for Enterprise Funds are: 1. Encumbrances are recorded as the equivalent of expenses (budget basis) as opposed to an expense of the following accounting period (GAAP). 2. Certain items, such as principal expense and capital outlay, are recorded as expenditures for budgetary purposes as opposed to adjustments of the appropriate balance sheet accounts (GAAP). Property taxes are recorded in the year levied as receivables and deferred revenues. They are recognized as revenues in the succeeding year when services financed by the levy are being provided. In addition to property taxes for the Village, taxes are collected for and remitted to the county government, local school districts, and technical college district. Taxes for all county and local governmental units billed in the current year for the succeeding year are reflected as deferred revenues and due to other taxing units on the accompanying balance sheet. Taxes are levied in December on the assessed value as of the prior January 1. Intergovernmental aids and grants are recognized as revenues in the period the related expenditures are incurred, if applicable, or when the Village is entitled to the aids. Special assessments are recorded as revenues when collected. Annual installments due in future years are reflected as receivables and deferred revenues. Revenues susceptible to accrual include property taxes, miscellaneous taxes, public charges for services and interest. Other general revenues such as fines and forfeitures, fees for services, and miscellaneous revenues are recognized when received in cash or when measurable and available under the criteria described above. The Village reports deferred revenues on its combined balance sheet. Deferred revenues arise when potential revenue does not meet both the "measurable" and "available" criteria for recognition in the current period. Deferred revenues also arise when resources are received before the Village has a legal claim to them, as when grant monies are received prior to the incurrence of qualifying expenditures. In subsequent periods, when both revenue recognition criteria are met, or when the Village has a legal claim to the resources, the liability for deferred revenue is removed from the combined balance sheet and revenue is recognized. The preparation of the financial statements is in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates. 38 Fund Structure and Fund Descriptions FUND STRUCTURE The Village of Ashwaubenon funds are divided into two types: Governmental Fund Types and Proprietary Fund Types. Governmental Funds Most Village functions are accounted for in the governmental fund group. These funds are prepared utilizing an accounting method and budgetary method in conformance with Generally Accepted Accounting Procedures (GAAP) and are budgeted on a modified accrual basis of accounting. The focus of the modified accrual basis of accounting is on available spendable resources; that is, the flow of resources into and out of the organization in providing services. The reported fund balance of a governmental fund represents a measure of the available spendable resources. Under the modified accrual basis of accounting, revenues are recognized when measurable and available. Available means collectable within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures, other than interest on long term debt, are recorded when the liability is incurred, if measurable. The following are the City’s governmental fund types: General Fund (100): The General Fund accounts for all financial activities funded by non-specifically designated and defined revenues, such as property and room taxes, permits and fees, non-designated intergovernmental revenue, parking fees, fines and forfeitures, interest i ncome, and charges for services . The General Fund accounts for expenditures such as general government, public safety policing, emergency medical services, and fire services, public works, sanitation, parks and recreation, and conservation and development. Special Revenue Funds: This group of funds accounts for revenues and related disbursement activities having specific purposes, regulations, and designations. The funds in this group include: • Park Development (200): The Park Development Fund accounts for the revenue collection and related expenditures of the park impact fees charged to developers as a building fee. Funds are used to finance new park development and new park equipment. • Cable TV (210): This fund is used to account for revenue and expenditures related to cable, fiber, or other media related activities. No budget is established for this fund. • Donation (240): This fund is used to account for revenue and expenditures related to various donations made to the Village of Ashwaubenon for specific purposes. • Oneida Service Agreement (241): This fund is used to account for revenue through the Oneida Nation Tribe service agreement to be used on projects and/or other one-time capital purchases as determined by Village Board. The Oneida Service Agreement is a negotiated contract between the Village and the Oneida Nation Tribe, updated every three to five years. • K9 Program (242): The K9 Program is used to assist Ashwaubenon Public Safety in search and seizure operations such as drug searches, criminal tracking, and missing person searches . The fund also applies donations received toward the K9 Program. Expenditures are realized only as needed and if proper funding exists. K9 Officer and vehicle are funded in the General Fund. This fund covers K9 dog care and maintenance. • Excess Sales Tax (246): This fund is used to account for excess Green Bay/Brown County Football Stadium District tax funds received from the State of Wisconsin. Funds spent must be for one of the three following purposes: providing property tax relief, providing tax levy supported debt relief, or economic development. 39 Fund Structure and Fund Descriptions Component Funds: The Village acts as the fiduciary for two component units. Component units are legally separate from the Village while the Village remains financially accountable for the entities . No budgets are established for the two component funds. • Resch Center (220): Financial transactions related to the CDA’s lease revenue bonds and notes are recorded in this fund. • Community Development Authority (CDA) (225): The CDA fund accounts for costs of programs and projects within the Village for redevelopment, blight prevention and elimination, rehabilitation, conservation, and urban renewal purposes. Debt Service Fund (300): Financial transactions related to the Village’s general obligation bonds and notes are recorded in Fund 300. Specifically, these include principal and interest payments as well as paying agent service fees. Capital Projects Funds: Capital projects funds are used to accumulate resources that are restricted, committed, or assigned for the acquisition/construction of capital facilities or capital assets, including equipment . The Village utilizes two major capital projects funds: Tax Increment Financing (District) #3 Fund (231) and Tax Increment Financing (District) #5 Fund (233). The Village also utilizes four non-major capital projects funds; Street Construction Fund (400), Village Building Fund (410), Parks Recreation and Forestry Fund (430), and Public Safety Fund (440) . Financing for non -major capital funds is primarily provided by general property tax levy, general obligation debt proceeds, or excess general funds. Major Capital Projects Funds • Tax Increment Financing (District) #3 Fund (231): Tax Increment District #3 was initially established in 2008. The property tax increments resulting from development activities are recorded in Fund 231. Tax increment is defined as the amount of new taxes above the property taxes generated prior to development . The property taxes generated prior to development are referred to as the base property tax amount . Expenditures in Fund 231 include payments to developers as incentives for new development activity in the Tax Increment District or TID and other capital projects related to disbursements. Major projects within the district include: Titletown District development, Aldon Station development, Marina Circle development, Fresh Thyme, Manseau Flats development, Ashwaubomay Park Pedestrian Bridge, Oneida Street reconstruction, Cormier Road reconstruction, Potts Avenue reconstruction, San Luis property acquisition, and various other road reconstruction projects. • Tax Increment Financing (District) #5 Fund (233): Tax Increment District #5 was initially established in 2014. The property tax increments resulting from development activities are recorded in Fund 233. Tax increment is defined as the amount of new taxes above the property taxes generated prior to development . The property taxes generated prior to development are referred to as the base property tax amount . Expenditures in Fund 233 include payments to developers as incentives for new development activity in the Tax Increment District or TID and other capital projects related disbursements . Major projects within the district include Element Way development, Bohemian development, Bergstrom Subaru dealership, Merge development, Bellin Health facility development, and Home 2 Suites hotel. Non-major Capital Projects Funds • Street Construction Fund (400): The Public Works Department is responsible of the oversite of major capital construction in the Village. This activity is segregated in Fund 400. Revenues are from property tax levy, sale of general obligation debt, and excess General Funds. Projects include road reconstruction and rejuvenation, sidewalk and trail (re)construction and rehabilitation, traffic studies, street enhancements, street improvements, and other street related equipment. • Village Building Fund (410): This fund is used to account for Village owned building capital projects such as building repairs, improvements, upgrades, rejuvenation, or maintenance requirements. 40 Fund Structure and Fund Descriptions • Parks, Recreation, and Forestry Fund (430): This fund is used to account for Parks, Recreation, and Forestry related capital projects such as park planning and design, new or improved park equipment, park enhancements, forestry projects, and other park-related capital needs. • Public Safety Fund (440): This fund is used as needed to account for Public Safety capital projects such as new or replacement equipment. Proprietary Funds Proprietary Funds are used to account for a government’s ongoing organizations and activities that are like those often found in the private sector (enterprise funds). All assets, liabilities, equities, revenues, expenses, and transfers relating to the government’s business and quasi-business activities (where net income and capital maintenance are measured) are accounted for through proprietary funds. Enterprise Funds: Enterprise funds are governmental accounting funds in which the services provided are financed and operated like those of a private business . User fees are established and revised to ensure that revenues are adequate to meet all necessary expenditures. Revenues in enterprise funds are restricted to the funds within which they reside. Major enterprise funds are the Water, Sewer, and Storm Water Utilities. • Water Utility Fund (510): This fund accounts for the operations of the water system. • Sewer Utility Fund (530): This fund accounts for the operation of the sewer system. • Storm Water Utility Fund (550): This fund accounts for the operations of the storm water system. Internal Service Funds Internal Service Funds are used to account for and report the financing of goods or services provided by one department or agency to other departments or agencies of the Village, or to other governmental units, on a cost - reimbursement basis. • Self-Funded Dental Insurance Fund (600): This fund accounts for the provision of dental insurance to Village employees. All activities necessary to provide such insurance are accounted for in this fund, including, but not limited to, administration and operation. Financing is provided by charges to the Village’s departments and contributions by Village employees for the insurance. • Self-Funded Health Insurance Fund (610): This fund accounts for the provision of medical insurance to Village employees . All activities necessary to provide such insurance are accounted for in this fund, including, but not limited to, administration and operation. Financing is provided by charges to the Village’s departments and contributions by Village employees for the insurance. • Equipment Replacement Fund (620): This fund accounts for the provision of vehicle and related equipment for the General Government, Public Safety, Public Works, and Parks, Recreation & Forestry departments. All activities necessary to provide such vehicles and equipment are accounted for in this fund . Financing is provided by charging the participating departments a use charge based on the sum of each respective department’s asset annual depreciation. Custodial Funds Custodial funds are used to account for and report assets controlled by the Village and the assets are for the benefit of individuals, private organizations, and/or other governmental units. The Village of Ashwaubenon has three custodial funds. Annual budgets are not created for custodial funds. 41 Fund Structure and Fund Descriptions • Parks and Recreation Scholarship Fund (700): This fund is used to account for park and recreation program scholarships given out on an as needed basis. • Sunshine Club Fund (710): Through a voluntary employee program, this fund collects bi-weekly employee contributions to be used for various non-operational employee related expenses such as employee wedding gifts, condolence gifts for family losses, and food options for the break room. • Tax Collection Fund (800): The Village of Ashwaubenon collects the first installment of property taxes for the overlying taxing jurisdictions of Brown County, Northeast Wisconsin Technical College, Ashwaubenon School District, and West De Pere School District. Funds collected for these jurisdictions are accounted for in a tax collection fiduciary fund. 42 Funds by Type GENERAL FUND GENERAL GOVERNMENT PUBLIC WORKS SANITATION DEPT # DEPARTMENT DEPT # DEPARTMENT DEPT # DEPARTMENT 5100 General Government 5405 Engineering 5710 Garbage & Refuse Collection 5111 Village Board/Administration 5410 Garage 5720 Recycling 5121 Municipal Court 5421 Street Administration 5730 Landfill 5131 Communications 5431 Street Maintenance 5740 Weed Control 5141 Village Clerk 5433 Curb & Gutter 5760 Wood Chipping 5152 Assessment Services 5435 Snow & Ice Control 5155 Finance 5441 Traffic Control 5157 Information Technology 5442 Street Lighting HEALTH & HUMAN SERVICES 5161 Legal Services 5444 Sidewalk Maintenance DEPT # DEPARTMENT 5171 Village Hall Maintenance 5447 School District Maintenance 5810 Animal Control 5449 Labor for Others 5455 Transit System PUBLIC SAFETY PARKS, RECREATION & FORESTRY CONSERVATION & DEVELOPMENT DEPT # DEPARTMENT DEPT # DEPARTMENT DEPT # DEPARTMENT 5210 Police / Fire / Rescue 5521 Parks & Recreation Administration 5651 Economic Development 5230 Fire Inspection 5523 Community Pool 5241 Building Inspection 5524 Ashwaubomay Lake 5525 Adult Recreation 5527 Co-Sponsored Recreation 5530 Youth Recreation 5541 Park Maintenance 5551 Community Center 5561 Performing Arts Center 5610 Forestry SPECIAL REVENUE FUNDS DEBT SERVICE FUNDS CAPITAL PROJECTS FUNDS FUND # FUND FUND # FUND FUND # FUND 200 Park Development Fund 300 Debt Service Fund 400 Street Construction Fund 210 Cable TV Fund 410 Village Building Fund 240 Donation Fund 430 Parks, Recreation & Forestry Fund 241 Oneida Service Agreement Fund 440 Public Safety Fund 242 K9 Program Fund 231 Tax Incremental Financing #3 Fund 246 Excess Sales Tax Fund 233 Tax Incremental Financing #5 Fund COMPONENT FUNDS ENTERPRISE FUNDS INTERNAL SERVICE FUNDS FUND # FUND FUND # FUND FUND # FUND 220 Resch Center 510 Water Utility 600 Self-Funded Dental Insurance Fund 225 Community Development Authority 530 Sewer Utility 610 Self-Funded Health Insurance Fund 550 Storm Water Utility 620 Equipment Replacement Fund CUSTODIAL FUNDS FUND # FUND 700 Parks and Recreation Scholarship Fund 710 Sunshine Club Fund 800 Tax Collection Fund 43 Department/Fund Relationship (1) Department/Division GENERAL FUND Park Development Cable TV Donation Oneida Service Agreement K9 Program Excess Sales Tax Street Construction Village Buildings Parks and Recreation Public Safety TIF #3 TIF #5 Water Utility Sewer Utility Storm Water Utility General Government Village Board/Administration X Municipal Court X Communications X Village Clerk X Assessment Services X Finance X Information Technology X X X Legal Services X Village Hall Maintenance X General Government X X X X X Public Safety Police / Fire / Rescue X X X X X Fire Inspection X X Building Inspection X Public Works Public Services/Administration X X X X Engineering/GIS X Street Maintenance X X X X Street Lighting X Transit System X Refuse and Recycling X Water Utility X Sewer Utility X Storm Water Utility X Parks, Recreation & Forestry Recreation X X X X Aquatics X X Park Maintenance X X X X X X Community Center X X X Performing Arts Center X Forestry X X X Health & Human Services Animal Control X X Conservation & Development Economic Development X X X X (1) This table is intended to show the relationship between operating units and the funds in which the related activities are accounted. The General Fund, TIF #3, and TIF #5 funds are considered major funds. Special Revenue and other Capital Projects funds are part of the Village's non-major funds. Debt service expenditures are not allocated by functional unit. Governmental Funds Special Revenue Funds Capital Projects Funds Enterprise Funds 44 2026 Budget Village of Ashwaubenon Summary of Municipal Tax Levy Distributions and Tax Rate 2026 BUDGET 2025 BUDGET 2025 Levy 2024 Levy Increase/(Decrease) Percent Change General Fund 12,405,469$ 11,341,284$ 1,064,185$ 9.38% Capital Projects Funds 550,000 750,000 (200,000) -26.67% Debt Service Fund 694,526 548,125 146,401 26.71% Referendum Bonding 1,439,150 1,441,400 (2,250) -0.16% Total Municipality Levy 15,089,145$ 14,080,809$ 1,008,336$ 7.16% Municipal Operations Tax Rate 4.55$ 4.42$ 0.13$ 2.86% Referendum Related Tax Rate 0.48$ 0.51$ (0.03)$ -5.88% Total Municipal Tax Rate 5.03$ 4.93$ 0.10$ 1.96% 82.2% 3.6% 4.6% 9.5% 2025 Municipal Levy Distribution General Fund Capital Projects Funds Debt Service Fund Referendum Bonding 80.5% 5.3% 3.9% 10.2% 2024 Municipal Levy Distribution General Fund Capital Projects Funds Debt Service Fund Referendum Bonding $5.42 $5.37 $4.93 $4.98 $5.08 $4.78 $5.09 $4.12 $4.42 $4.55 $0.70 $0.75 $0.69 $0.70 $0.71 $0.64 $0.67 $0.51 $0.51 $0.48 $6.12 $6.12 $5.62 $5.68 $5.79 $5.42 $5.76 $4.63 $4.93 $5.03 $- $1.00 $2.00 $3.00 $4.00 $5.00 $6.00 $7.00 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Village of Ashwaubenon - Tax Rate Municipal Operations Referendum Total 45 2026 Budget Village Services' Costs for Average Tax Payer Village of Ashwaubenon Only Tax Payment: Median Village of Ashwaubenon Home Assessed Value 247,300$ 2025 Village of Ashwaubenon Budgeted Tax Rate 5.03015$ Tax Payment - Village of Ashwaubenon Only (1) 1,243.96$ Total Tax Payment Median Village of Ashwaubenon Home Assessed Value 247,300$ 2025 Total Tax Rate (Ashwaubenon School District) 14.78515$ Total Tax Payment 3,656.37$ Village Services' Cost Breakout to the Average Tax Payer: Village of Ashwaubenon Municipal Government: Public Safety 524.93$ Public Works Engineering, Streets Maintenance, Curb & Gutter, Garage, Admin 132.19$ Snow Removal 13.90$ Street Lighting 27.87$ Annual Mill/Pave Road Reconstruction 45.34$ Sanitation (garbage, recycling, wood chipping, yard waste collection) 58.14$ Parks, Recreation, Forestry Pool, Lake, Youth / Adult / Co-Sponsored Programming, Administration 57.13$ Park Maintenance and Forestry 64.06$ General Government Administration, Court, Clerk, Assessor, Finance, Building Inspection, Attorney 64.10$ Other Government (insurance, village hall maintenance, building fund, IT) 65.49$ Economic Development 14.91$ Debt Service - Municipal (Klipstine Park, Cormier Rd, McCarthy Way, EAB) 57.26$ Debt Service - Referendum 118.64$ Total Village of Ashwaubenon Municipal Government Tax Payment 1,243.96$ Other Taxing Jurisdiction Share of Total Tax Payment: Ashwaubenon School District 1,515.64$ Brown County 747.83$ NWTC 144.30$ Average Homeowner 2025 Village of Ashwaubenon, WI DATE January 1, 2026 PAY TO Village of Ashwaubenon 3,656.37$ Three thousand, six hundred, fifty-six and 37/100 DOLLARS FOR Annual Property Tax Average Homeowner Footnotes: (1) This rate is for the Village of Ashwaubenon municipal government taxing jurisdiction only, which is a portion of the Total Tax Payment. 46 2026 Budget Village of Ashwaubenon Property Tax Rates - All Direct and Overlapping Governments VILLAGE OF ASHWAUBENON - ASHWAUBENON SCHOOL DISTRICT Fiscal Village of Ashwaubenon Overlapping Rates Year/ Capital Percent Ashwaubenon Tax Roll General Debt Service Projects/ Total of Total School District NWTC Brown County State Year Fund Municipal Referendum Spec Rev Rate Tax Bill Rate Percent Rate Percent Rate Percent Rate Percent 2017/2016 4.54$ 0.60$ 0.70$ 0.28$ 6.12$ 28.3% 9.78$ 45.3% 0.84$ 3.9% 4.69$ 21.7% 0.17$ 0.8% 2018/2017 4.53$ 0.52$ 0.75$ 0.32$ 6.12$ 28.4% 9.62$ 44.7% 0.89$ 4.1% 4.91$ 22.8% -$ 0.0% 2019/2018 4.31$ 0.31$ 0.69$ 0.31$ 5.62$ 29.3% 8.24$ 43.0% 0.81$ 4.2% 4.49$ 23.4% -$ 0.0% 2020/2019 4.44$ 0.23$ 0.70$ 0.31$ 5.68$ 29.5% 8.24$ 42.8% 0.85$ 4.4% 4.50$ 23.4% -$ 0.0% 2021/2020 4.45$ 0.27$ 0.71$ 0.36$ 5.79$ 29.6% 8.50$ 43.4% 0.87$ 4.4% 4.42$ 22.6% -$ 0.0% 2022/2021 4.24$ 0.20$ 0.64$ 0.34$ 5.42$ 29.6% 8.07$ 44.1% 0.78$ 4.3% 4.04$ 22.1% -$ 0.0% 2023/2022 4.54$ 0.23$ 0.67$ 0.32$ 5.76$ 32.5% 7.38$ 41.7% 0.74$ 4.2% 3.82$ 21.6% -$ 0.0% 2024/2023 3.70$ 0.17$ 0.51$ 0.25$ 4.63$ 30.7% 6.81$ 45.1% 0.59$ 3.9% 3.07$ 20.3% -$ 0.0% 2025/2024 3.97$ 0.19$ 0.51$ 0.26$ 4.93$ 30.7% 7.31$ 45.5% 0.63$ 3.9% 3.21$ 20.0% -$ 0.0% 2026/2025 4.14$ 0.23$ 0.48$ 0.18$ 5.03$ 31.5% 7.35$ 46.0% 0.58$ 3.6% 3.02$ 18.9% -$ 0.0% VILLAGE OF ASHWAUBENON - WEST DE PERE SCHOOL DISTRICT Fiscal Village of Ashwaubenon Overlapping Rates Year/ Capital Percent West DePere Tax Roll General Debt Service Projects/ Total of Total School District NWTC Brown County State Year Fund Municipal Referendum Spec Rev Rate Tax Bill Rate Percent Rate Percent Rate Percent Rate Percent 2017/2016 4.54$ 0.60$ 0.70$ 0.28$ 6.12$ 27.4% 10.48$ 47.0% 0.84$ 3.8% 4.69$ 21.0% 0.17$ 0.8% 2018/2017 4.53$ 0.52$ 0.75$ 0.32$ 6.12$ 27.2% 10.55$ 47.0% 0.89$ 4.0% 4.91$ 21.9% -$ 0.0% 2019/2018 4.31$ 0.31$ 0.69$ 0.31$ 5.62$ 27.3% 9.69$ 47.0% 0.81$ 3.9% 4.49$ 21.8% -$ 0.0% 2020/2019 4.44$ 0.23$ 0.70$ 0.31$ 5.68$ 26.8% 10.17$ 48.0% 0.85$ 4.0% 4.50$ 21.2% -$ 0.0% 2021/2020 4.45$ 0.27$ 0.71$ 0.36$ 5.79$ 26.8% 10.49$ 48.6% 0.87$ 4.0% 4.42$ 20.5% -$ 0.0% 2022/2021 4.24$ 0.20$ 0.64$ 0.34$ 5.42$ 27.1% 9.74$ 48.7% 0.78$ 3.9% 4.04$ 20.2% -$ 0.0% 2023/2022 4.54$ 0.23$ 0.67$ 0.32$ 5.76$ 30.0% 8.91$ 46.3% 0.74$ 3.8% 3.82$ 19.9% -$ 0.0% 2024/2023 3.70$ 0.17$ 0.51$ 0.25$ 4.63$ 30.2% 7.02$ 45.9% 0.59$ 3.9% 3.07$ 20.1% -$ 0.0% 2025/2024 3.97$ 0.19$ 0.51$ 0.26$ 4.93$ 29.7% 7.83$ 47.2% 0.63$ 3.8% 3.21$ 19.3% -$ 0.0% 2026/2025 4.14$ 0.23$ 0.48$ 0.18$ 5.03$ 30.7% 7.74$ 47.3% 0.58$ 3.5% 3.02$ 18.4% -$ 0.0% Notes: The basis for property tax is per $1,000 assessed valuation. The Village of Ashwaubenon completed property valuation reassessments in 2013, 2018, and 2021. Village 30.7% WDP School District 47.3% NWTC 3.5% Brown Co. 18.4% West DePere School District Property Tax Bill Village WDP School District NWTC Brown Co. Village 31.5% Ash School District 46.0% NWTC 3.6% Brown Co. 18.9% Ashwaubenon School District Property Tax Bill Village Ash School District NWTC Brown Co. $19.85 $19.65 $17.48 $17.70 $18.10 $17.02 $16.46 $13.94 $14.83 $14.79 $20.55 $20.58 $18.93 $19.63 $20.09 $18.68 $17.99 $14.15 $15.35 $15.18 $13.00 $14.00 $15.00 $16.00 $17.00 $18.00 $19.00 $20.00 $21.00 $22.00 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Total Assessed Tax Rates by School District Ashwaubenon School District West DePere School District 47 2026 Budget Village of Ashwaubenon Assessed Tax Rates - Comparative Summary of Jurisdictional Levies ASHWAUBENON SCHOOL DISTRICT 2025 2024 Increase/(Decrease) Jurisdiction Levy Levy in Levy % Change Village of Ashwaubenon 15,089,145$ 14,080,809$ 1,008,336$ 7.16% Ashwaubenon School District 19,163,300 18,404,422 758,878 4.12% N.W.T.C. Vocational School 1,750,418 1,786,339 (35,921) -2.01% Brown County 9,049,207 9,160,730 (111,523) -1.22% Tax Incremental Districts 11,776,679 12,470,254 (693,575) -5.56% Subtotal 56,828,749 55,902,554 926,195 1.66% School Levy Tax Credit (3,988,139) (4,068,500) 80,361 1.98% Net Levy 52,840,610$ 51,834,054$ 1,006,556$ 1.94% 2025 2024 Increase/(Decrease) Jurisdiction Tax Rate Tax Rate in Tax Rate % Change Village of Ashwaubenon 5.030148$ 4.93365$ 0.09650$ 1.96% Ashwaubenon School District 7.34694 7.31156 0.03538 0.48% N.W.T.C. Vocational School 0.58352 0.62590 (0.04238) -6.77% Brown County 3.01666 3.20975 (0.19308) -6.02% Subtotal 15.97727 16.08086 (0.10359) -0.64% School Levy Tax Credit (1.19212) (1.24623) 0.05411 4.34% Net Tax Rate 14.78515$ 14.83463$ (0.04948)$ -0.33% WEST DE PERE SCHOOL DISTRICT 2025 2024 Increase/(Decrease) Jurisdiction Levy Levy in Levy % Change Village of Ashwaubenon 15,089,145$ 14,080,809$ 1,008,336$ 7.16% West DePere School District 3,030,873 2,636,706 394,168 14.95% N.W.T.C. Vocational School 1,750,418 1,786,339 (35,921) -2.01% Brown County 9,049,207 9,160,730 (111,523) -1.22% Tax Incremental Districts 6,361,326 7,406,584 (1,045,258) -14.11% Subtotal 35,280,969 35,071,168 209,801 0.60% School Levy Tax Credit (466,599) (483,763) 17,164 3.55% Net Levy 34,814,370$ 34,587,405$ 226,966$ 0.66% 2025 2024 Increase/(Decrease) Jurisdiction Tax Rate Tax Rate in Tax Rate % Change Village of Ashwaubenon 5.03015$ 4.93365$ 0.09650$ 1.96% West DePere School District 7.74359 7.82712 (0.08353) -1.07% N.W.T.C. Vocational School 0.58352 0.62590 (0.04238) -6.77% Brown County 3.01666 3.20975 (0.19308) -6.02% Subtotal 16.37392 16.59641 (0.22249) -1.34% School Levy Tax Credit (1.19212) (1.24623) 0.05411 4.34% Net Tax Rate 15.18181$ 15.35019$ (0.16838)$ -1.10% 48 2026 Budget Village of Ashwaubenon Equalized Tax Rates - Comparative Summary of Jurisdictional Levies ASHWAUBENON SCHOOL DISTRICT 2025 2024 Increase/(Decrease) Jurisdiction Levy Levy in Levy % Change Village of Ashwaubenon 15,089,145$ 14,080,809$ 1,008,336$ 7.16% Ashwaubenon School District 19,163,300 18,404,422 758,878 4.12% N.W.T.C. Vocational School 1,750,418 1,786,339 (35,921) -2.01% Brown County 9,049,207 9,160,730 (111,523) -1.22% Tax Incremental Districts 11,776,679 12,470,254 (693,575) -5.56% Subtotal 56,828,749 55,902,554 926,195 1.66% School Levy Tax Credit (3,873,488) (4,014,934) 141,446 3.52% Net Levy 52,955,262$ 51,887,620$ 1,067,642$ 2.06% 2025 2024 Increase/(Decrease) Jurisdiction Tax Rate Tax Rate in Tax Rate % Change Village of Ashwaubenon 4.57313$ 4.43858$ 0.13455$ 3.03% Ashwaubenon School District 6.67943 6.57790 0.10153 1.54% N.W.T.C. Vocational School 0.53051 0.56309 (0.03259) -5.79% Brown County 2.74258 2.88766 (0.14508) -5.02% Subtotal 14.52565 14.46724 0.05841 0.40% School Levy Tax Credit (1.35012) (1.43497) 0.08486 5.91% Net Tax Rate 13.17553$ 13.03226$ 0.14327$ 1.10% WEST DE PERE SCHOOL DISTRICT 2025 2024 Increase/(Decrease) Jurisdiction Levy Levy in Levy % Change Village of Ashwaubenon 15,089,145$ 14,080,809$ 1,008,336$ 7.16% West DePere School District 3,030,873 2,636,706 394,168 14.95% N.W.T.C. Vocational School 1,750,418 1,786,339 (35,921) -2.01% Brown County 9,049,207 9,160,730 (111,523) -1.22% Tax Incremental Districts 6,361,326 7,406,584 (1,045,258) -14.11% Subtotal 35,280,969 35,071,168 209,801 0.60% School Levy Tax Credit (581,251) (537,330) (43,921) -8.17% Net Levy 34,699,719$ 34,533,838$ 165,880$ 0.48% 2025 2024 Increase/(Decrease) Jurisdiction Tax Rate Tax Rate in Levy % Change Village of Ashwaubenon 4.57313$ 4.43858$ 0.13455$ 3.03% West DePere School District 7.04004 7.04149 (0.00145) -0.02% N.W.T.C. Vocational School 0.53051 0.56309 (0.03259) -5.79% Brown County 2.74258 2.88766 (0.14508) -5.02% Subtotal 14.88626 14.93082 (0.04456) -0.30% School Levy Tax Credit (1.35012) (1.43497) 0.08486 5.91% Net Tax Rate 13.53615$ 13.49585$ 0.04030$ 0.30% 49 2026 Budget Village of Ashwaubenon Tax Increment Calculation Equalized Equalized Apportioned Value Interim Value Amount to Tax Taxing Jurisdiction Levy (w/o TIF) Rate (with TIF) be Levied Increment BROWN COUNTY 9,049,207.00 3,299,521,800 0.002742581 4,110,272,700 11,272,755.81 2,223,548.81 ASHWAUBENON SCHOOLS 19,163,300.00 2,869,002,748 0.006679429 3,679,753,648 24,578,653.23 5,415,353.23 WEST DEPERE SCHOOLS 3,030,873.33 430,519,052 0.007040045 430,519,052 3,030,873.33 - VTAE 1,750,417.54 3,299,521,800 0.000530506 4,110,272,700 2,180,524.33 430,106.79 VILLAGE OF ASHWAUBENON 15,089,145.00 3,299,521,800 0.004573131 4,110,272,700 18,796,815.50 3,707,670.50 TOTAL FOR TAX INCREMENT 48,082,942.87$ 59,859,622.20$ 11,776,679.33$ ALLOCATION OF TAX INCREMENT TID #3 7,799,646$ 536,957,000$ 66% TID #5 3,977,033 273,793,900 34% 11,776,679$ 810,750,900$ 100% 50 GENERAL FUND 2026 Budget General Fund Summary 2024 2025 2025 2026 BUDGET BUDGET ACCOUNT ACTUAL FORECAST BUDGET BUDGET AMT CHANGE % CHANGE REVENUES Property Taxes 11,229,754$ 11,341,284$ 11,341,284$ 12,405,469$ 1,064,185$ 9.38% Other Taxes 636,996 660,000 625,000 650,000 25,000 4.00% Special Assessments 30 8,871 - - - N/A Intergovernmental 3,229,600 3,847,638 3,738,687 3,862,040 123,353 3.30% Licenses & Permits 650,498 480,072 532,900 553,800 20,900 3.92% Fines and Forfeitures 283,442 280,000 305,000 305,000 - 0.00% Public Charges for Services 1,875,394 1,931,159 1,915,642 2,080,534 164,892 8.61% Interest Income 1,034,840 1,128,121 677,400 677,200 (200) (0.03%) Miscellaneous 481,780 403,150 446,280 410,195 (36,085) (8.09%) Transfers In 728,070 732,000 745,000 682,000 (63,000) (8.46%) Fund Balance Applied - 252,542 252,542 - (252,542) (100.00%) Total Revenues 20,150,404 21,064,837 20,579,735 21,626,238 1,046,503 5.09% EXPENDITURES General Government 3,199,257 2,932,236 3,013,648 3,257,239 243,591 8.08% Public Safety 9,978,231 10,448,907 10,252,014 11,080,279 828,265 8.08% Public Works 3,077,219 3,263,795 3,310,567 3,175,771 (134,796) (4.07%) Sanitation 1,047,761 1,085,264 1,068,371 1,039,031 (29,340) (2.75%) Parks, Recreation & Forestry 2,569,870 2,627,775 2,665,371 2,800,124 134,753 5.06% Health & Human Services 6,708 7,250 7,250 7,250 - 0.00% Conservation & Development 228,041 263,548 262,514 266,544 4,030 1.54% Transfers to Other Funds 43,316 183,520 - - - N/A Total Expenditures 20,150,404 20,812,295 20,579,735 21,626,238 1,046,503 5.09% Excess (deficit) of Revenues over (under) Expenditures - - (252,542) - - 0.00% Fund Balance - January 1 6,018,930$ 6,018,930$ 5,892,930$ 6,018,930$ Fund Balance - December 31 6,018,930$ 6,018,930$ 5,640,388$ 6,018,930$ 51 2026 Budget General Fund Balance Detail 2024 2025 2025 2026 ACCOUNT ACTUAL FORECAST BUDGET BUDGET Revenue 20,150,213$ 20,812,295$ 20,327,193$ 21,626,238$ Expenditures 20,150,213 20,812,295 20,579,735 21,626,238 Net Change in Fund Balance - - (252,542) - Fund Balance - Beginning of Year 6,018,930 6,018,930 5,892,930 6,018,930 Fund Balance - End of Year 6,018,930$ 6,018,930$ 5,640,388$ 6,018,930$ 12/31/2024 12/31/2025 12/31/2025 12/31/2026 GENERAL FUND BALANCE Actual Actual Budget Budget Nonspendable Fund Balance 29,073$ 29,073$ 23,636$ 29,073$ Restricted Fund Balance 156,203 156,203 159,681 156,203 Committed Fund Balance Reserve for Retirements 474,049 425,050 221,507 425,050 Unassigned Fund Balance 5,359,605 5,408,604 5,235,564 5,408,604 Total General Fund Balance 6,018,930$ 6,018,930$ 5,640,388$ 6,018,930$ Village Fund Balance Policy Requirement: Maintain an unassigned fund balance of not less than 20% but not more than 30% of subsequent year's budgeted expenditures. Actual Fund Balance Percentage: 26.0% 25.0% GFOA Fund Balance Recommendation: Maintain an unassigned fund balance of not less than 2 months of subsequent year's budgeted expenditures. Two Months Operating Expenditures: 3,429,956$ 3,604,373$ The General Fund's fund balance is generally defined as the excess of assets over liabilities, which have resulted from general Village operations. In concept, the village could apply this balance in financing the budget for its subsequent year. However, some of the General Fund assets are in non-spendable form, such as inventory and prepaid items, so these funds are unavailable. The non-spendable fund balance is estimated at $29,073 on December 31, 2025. Other fund balance amounts are deemed restricted. Restricted funds are those funds received to be used for a specific purpose such as grant and escrow items. The restricted fund balance is estimated at $156,203 on December 31, 2025. Committed fund balances are amounts where the Village Board took action to reserve funds for a specific purpose and those funds can only be used for the preassigned purpose. The Village Board would have to take similar action to reassign the funds in another purpose is preferred. The Village's committed fund balance is for the purpose of paying future employee retirement payouts. The committed fund balance is estimated at $425,050 on December 31, 2025. This balance will be drawn down in future years as employees retire. The Unassigned fund balance is intended to serve as a measure of the financial resources available to mitigate risk. It is prudent to maintain unrestricted fund balance to respond to financial emergencies, such as revenue shortfalls, natural disasters, and unanticipated service level cost increases. Rating agencies like Moody's also monitor the Village's financial reserves for our credit rating which impacts the cost of borrowed money. The Village has a projected General Fund Unassigned fund balance of $5,408,604 as of December 31, 2025. The proposed 2026 budget results in no change to the unassigned fund balance. The Village established a fund balance policy to maintain the General Fund's unassigned fund balance to be not less than 20% but not more than 30% of subsequent year's budgeted expenditures. The projected 2025 unassigned fund balance of $5,408,604 divided by the proposed budgeted 2026 General Fund expenditures of $21,626,238 yields a ratio of 25.0% which is within the Village's policy. UNASSIGNED GENERAL FUND BALANCE 52 2026 Budget General Fund Revenue Graphs 57% 3% 18% 3% 1% 10% 3% 5% 2026 Budget Revenues by Account Type Property Taxes - $12,405,469 Room Tax - $650,000 Intergovernmental - $3,862,040 Licenses & Permits - $553,800 Fines and Forfeitures - $305,000 Charges for Services - $2,080,534 Interest Income - $677,200 Other Sources - $1,092,195 $11.23 $11.34 $12.41 $0.64 $0.66 $0.65 $3.23 $3.85 $3.86 $0.65 $0.48 $0.55 $0.28 $0.28 $0.31 $1.88 $1.93 $2.08 $1.03 $1.13 $0.68 $1.21 $1.40 $1.09 $- $5.00 $10.00 $15.00 $20.00 $25.00 2024 ACTUAL 2025 FORECAST 2026 BUDGET Historic General Fund Revenues by Account Type (in millions) Property Taxes Room Taxes Intergovernmental Licenses & Permits Fines and Forfeitures Charges for Services Interest Income Other Sources $9,458 $9,368 $9,622 $9,812 $9,784 $10,204 $10,500 $11,248 $11,341 $12,413 $584 $670 $688 $700 $781 $814 $752 $750 $750 $550 $1,257 $1,094 $696 $500 $601 $481 $534 $539 $548 $695 $1,456 $1,545 $1,543 $1,546 $1,548 $1,544 $1,547 $1,544 $1,441 $1,439 $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Thousands Historic Tax Levy Allocation (in millions) General Fund Capital Projects / Special Revenue Fund Debt Service - Operations Debt Service - Referendum 53 2026 Budget General Fund Expenditure Graphs 54% 19% 7% 7% 13% 2026 Budget Expenditures by Account Type Wages - $11,575,731 Benefits - $4,191,141 Supplies - $1,544,611 Purchased Services - $1,589,200 Other Charges - $2,725,555 $10.75 $11.12 $11.58 $3.86 $4.15 $4.19 $1.36 $1.43 $1.54 $1.22 $1.32 $1.59 $2.97 $2.78 $2.73 $- $5.00 $10.00 $15.00 $20.00 $25.00 2024 ACTUAL 2025 FORECAST 2026 BUDGET Historic General Fund Expenditures by Account Type (in millions) Wages Benefits Supplies Purchased Services Other Charges 15% 51% 15% 5% 13% 0% 1% 2026 Budget Expenditures by Department General Government - $3,257,239 Public Safety - $11,080,279 Public Works - $3,175,771 Sanitation - $1,039,031 Parks, Recreation & Forestry - $2,800,124 Health & Human Services - $7,250 Conservation & Development - $266,544 $3.2 $3.1 $3.3 $10.0 $10.4 $11.1 $3.1 $3.3 $3.2 $1.0 $1.1 $1.0 $2.6 $2.6 $2.8 $- $5.0 $10.0 $15.0 $20.0 $25.0 2024 ACTUAL 2025 FORECAST 2026 BUDGET Historic General Fund Expenditures by Department (in millions) General Government Public Safety Public Works Sanitation Parks, Recreation & Forestry Health & Human Services Conservation & Development 54 2026 Budget General Fund Revenues 2024 2025 2025 2026 BUDGET BUDGET ACCOUNT DESCRIPTION GL NUMBER ACTUAL FORECAST BUDGET BUDGET AMT CHANGE % CHANGE 12/31/2024 12/31/2026 12/31/2025 12/31/2026 Taxes General Property Tax 100-5100-4000-0000 11,229,754$ 11,341,284$ 11,341,284$ 12,405,469$ 1,064,185 9.38% Room Tax 100-5100-4005-0000 636,996 660,000 625,000 650,000 25,000 4.00% Total Taxes 11,866,750 12,001,284 11,966,284 13,055,469 1,089,185 9.10% Storm Sewer Assessments 100-5100-4201-0000 30 - - - - N/A Water Assessments 100-5100-4203-0000 - 5,043 - - - N/A Sewer Assessments 100-5100-4204-0000 - 3,828 - - - N/A Special Assessments 100-5100-4204-0000 30 8,871 - - - N/A Intergovernmental Federal Aids State Aids State Shared Taxes 100-5100-4120-0000 963,828 981,097 965,849 990,627 24,778 2.57% Exempt Computer Aids 100-5100-4121-0000 243,697 243,697 243,697 248,710 5,013 2.06% Expenditure Restraint 100-5100-4122-0000 32,462 32,462 32,462 - (32,462) -100.00% Personal Property Aid 100-5100-4123-0000 141,818 523,645 523,645 577,117 53,472 10.21% General Transportation Aid 100-5400-4124-0000 1,248,508 1,394,268 1,383,889 1,428,091 44,202 3.19% Fire Dues 100-5200-4125-0000 137,617 165,853 137,500 165,850 28,350 20.62% Recycling Grant 100-5700-4126-0000 76,398 76,346 76,398 76,398 - 0.00% Municipal Services Aid 100-5100-4127-0000 25,513 12,422 12,422 12,422 - 0.00% State Aids - BOTS Grant - Alcohol 100-5200-4128-5500 15,574 15,000 15,000 15,000 - 0.00% State Aids - BOTS Grant - Speed 100-5200-4128-5501 15,111 10,000 10,000 10,000 - 0.00% State Aids - DOJ Seat Belt Grant 100-5200-4128-5507 21,750 15,000 15,000 15,000 - 0.00% State Aids - Police Training 100-5200-4129-0000 11,520 - - - - N/A State Aids - Rescue 100-5200-4130-0000 7,596 - 7,500 7,500 - 0.00% State Aids - Rescue EMS Grant 100-5200-4130-5308 - 60,125 - - - N/A State Aids - Rescue EMT - Basic Training/Refresher 100-5200-4130-5309 - 2,398 - - - N/A State Aids - Miscellaneous 100-5100-4132-0000 2,249 - - - - N/A State Aids - Video Service 100-5100-4133-0000 43,325 43,325 43,325 43,325 - 0.00% Local Aids School District Mutual Services 100-5200-4175-0000 242,633 272,000 272,000 272,000 - 0.00% Total Intergovernmental 3,229,600 3,847,638 3,738,687 3,862,040 123,353 3.30% Licenses & Permits Licenses Licenses - Liquor & Beverage 100-5100-4300-7700 51,008 53,000 60,000 55,000 (5,000) -8.33% Licenses - Operators 100-5100-4300-7701 36,415 31,525 26,000 29,000 3,000 11.54% Licenses - Cigarette 100-5100-4300-7702 2,100 2,100 2,100 1,800 (300) -14.29% Licenses - Dog 100-5100-4300-7704 612 - - - - N/A Licenses - Other 100-5100-4300-7706 1,300 1,500 3,000 1,500 (1,500) -50.00% Licenses - Peddlers 100-5100-4300-7707 7,650 14,200 9,200 13,500 4,300 46.74% Licenses - Weights & Measures 100-5100-4300-7708 42,732 46,992 46,000 46,900 900 1.96% Licenses - Secondhand 100-5100-4300-7709 200 500 500 500 - 0.00% Licenses - Mobile Food Establishment 100-5100-4300-7711 11,800 19,550 4,500 17,500 13,000 288.89% Licenses - Short-Term Rental 100-5100-4300-7712 48,100 43,350 40,000 42,500 2,500 6.25% Total Licenses 201,917 212,717 191,300 208,200 16,900 8.83% Permits Permits - Rezoning Hearing 100-5100-4350-7720 1,200 500 2,500 1,200 (1,300) -52.00% Permits - Building 100-5100-4350-7721 229,813 125,000 160,000 160,000 - 0.00% Permits - Electrical 100-5100-4350-7722 55,877 40,000 50,000 50,000 - 0.00% Permits - Plumbing 100-5100-4350-7723 68,072 42,500 55,000 55,000 - 0.00% Permits - Heating 100-5100-4350-7724 51,312 25,000 50,000 50,000 - 0.00% Permits - Sewer 100-5100-4350-7725 5,250 3,920 3,500 3,500 - 0.00% Permits - Right-of-Way 100-5100-4350-7726 11,325 14,300 7,000 11,000 4,000 57.14% Permits - Alarm 100-5100-4350-7728 6,275 4,840 4,000 4,300 300 7.50% Permits - Landscape Contractor 100-5100-4350-7729 271 150 150 150 - 0.00% Permits - Shoreland 100-5100-4350-7730 1,550 150 - - - N/A Permits - Erosion Control 100-5100-4350-7731 5,900 3,600 3,600 3,600 - 0.00% Permits - Tent 100-5100-4350-7732 2,200 2,350 1,850 2,200 350 18.92% Permits - Delegated Plan Review 100-5100-4350-7733 9,535 5,045 4,000 4,650 650 16.25% Total Permits 448,580 267,355 341,600 345,600 4,000 1.17% Total Licenses & Permits 650,498 480,072 532,900 553,800 20,900 3.92% Fines and Forfeitures Court Penalties & Costs 100-5100-4400-0000 250,417 250,000 275,000 275,000 - 0.00% Parking Violations 100-5200-4410-0000 33,025 30,000 30,000 30,000 - 0.00% Total Fines and Forfeitures 283,442 280,000 305,000 305,000 - 0.00% Public Charges for Services Materials Sold to Others 100-5100-4500-0000 11,935 9,000 9,000 9,000 - 0.00% 55 2026 Budget General Fund Revenues 2024 2025 2025 2026 BUDGET BUDGET ACCOUNT DESCRIPTION GL NUMBER ACTUAL FORECAST BUDGET BUDGET AMT CHANGE % CHANGE 12/31/2024 12/31/2026 12/31/2025 12/31/2026 Site Plan Review Fees 100-5100-4502-0000 4,665 3,000 5,000 5,000 - 0.00% CSM/Subdivision Fees 100-5100-4503-0000 3,450 2,500 5,000 3,000 (2,000) -40.00% Zoning Code Requests/Maps 100-5100-4504-0000 450 825 750 500 (250) -33.33% Public Safety Police Charges for Services 100-5200-4510-0000 247,020 235,000 225,000 235,000 10,000 4.44% Fire Charges for Services 100-5200-4511-0000 5,999 10,000 10,000 10,000 - 0.00% Rescue Charges for Services 100-5200-4512-0000 38,097 47,109 35,000 40,000 5,000 14.29% Fire Protection Agreements 100-5100-4176-0000 25,000 25,725 25,725 25,725 - 0.00% Rescue Squad Services 100-5200-4513-0000 649,704 665,000 650,000 795,000 145,000 22.31% Fire Inspections 100-5200-4514-0000 7,032 90,000 96,000 85,000 (11,000) -11.46% False Alarms 100-5200-4515-0000 38,250 20,000 20,000 20,000 - 0.00% Public Safety Accident Reports 100-5200-4516-0000 6 - - - - N/A Misc & Warrant Fees 100-5200-4518-0000 2,500 1,500 1,500 1,500 - 0.00% Total Public Safety 1,013,607 1,094,334 1,063,225 1,212,225 149,000 14.01% Parks, Recreation & Forestry Community Pool 95,310 84,900 80,450 83,558 3,108 3.86% Ashwaubomay Lake 155,859 165,060 155,335 154,475 (860) -0.55% Adult Recreation Programs 83,324 80,839 91,537 92,240 703 0.77% Co-Sponsored Programs 78,385 87,133 68,896 79,661 10,765 15.63% Youth Recreation Programs 112,925 113,653 121,247 125,448 4,201 3.46% Facility Rentals 101,846 94,944 88,392 95,567 7,175 8.12% Advertising 100-5521-4551-0000 - - 3,700 - (3,700) -100.00% Tree Planting Program 100-5600-4556-0000 3,097 3,000 3,000 3,000 - 0.00% Total Parks, Recreation & Forestry 630,747 629,529 612,557 633,949 21,392 3.49% Public Works Rubbish Collection 100-5700-4560-0000 - - 2,500 500 (2,000) -80.00% Garbage/Recycling Bins 100-5700-4561-0000 - 5,254 30,700 30,700 - 0.00% Recycling 100-5700-4562-0000 16,035 1,502 - - - N/A Snow Removal 100-5700-4563-0000 16 250 1,500 250 (1,250) -83.33% Weed Control 100-5700-4564-0000 3,870 1,405 1,850 1,850 - 0.00% Miscellaneous Street Charges 100-5400-4567-0000 18,914 16,000 16,000 16,000 - 0.00% Total Public Works 38,834 24,411 52,550 49,300 (3,250) -6.18% Labor & Service Reimbursements 100-5100-4568-0000 53,500 53,500 53,500 53,500 - 0.00% Charges to Water Utility 100-5100-4569-0000 83,620 103,000 103,000 103,000 - 0.00% Reimbursements 100-5100-4703-0000 34,585 11,060 11,060 11,060 - 0.00% Labor and Service Reimbursements 171,706 167,560 167,560 167,560 - 0.00% Total Public Charges for Services 1,875,394 1,931,159 1,915,642 2,080,534 164,892 8.61% Interest Income Checking Account Interest 100-5100-4600-0000 796,078 900,000 550,000 550,000 - 0.00% Investment Interest 100-5100-4601-0000 235,054 226,121 125,000 125,000 - 0.00% Delinquent Taxes Interest 100-5100-4602-0000 1,609 - - - - N/A Special Assessment Interest 100-5100-4603-0000 2,099 2,000 2,400 2,200 (200) -8.33% Total Interest Income 1,034,840 1,128,121 677,400 677,200 (200) -0.03% Miscellaneous Cable TV Franchise Fee 100-5100-4700-0000 157,661 140,000 180,000 140,000 (40,000) -22.22% Rent 100-5100-4701-0000 137,917 141,680 141,680 145,595 3,915 2.76% Donations 100-5100-4702-0000 (553) 500 1,000 1,000 - 0.00% Summer Tickets 100-5521-4704-0000 192 - 200 200 - 0.00% Asset Forfeiture Revenue 100-5200-4709-0000 - 1,320 - - - N/A Insurance Refunds 100-5100-4751-0000 111,333 56,700 56,700 56,700 - 0.00% Rebates 100-5100-4753-0000 2,014 - - - - N/A Refunds 100-5400-4757-0000 53,933 56,700 56,700 56,700 - 0.00% Miscellaneous Operating Income 100-5100-4908-0000 183 - - - - N/A Miscellaneous Non-Operating Income 100-5100-4911-0000 5,746 5,000 5,000 5,000 - 0.00% Miscellaneous 100-5100-4790-0000 10,641 1,250 5,000 5,000 - 0.00% Total Miscellaneous 479,066 403,150 446,280 410,195 (36,085) -8.09% Total Revenues 19,419,620 20,080,295 19,582,193 20,944,238 1,362,045 6.96% Other Finances Sources Sale of Equipment 100-5100-4800-0000 2,714 - - - - N/A Pay in Lieu of Tax - Utility 100-5100-4011-0000 402,107 407,000 420,000 407,000 (13,000) -3.10% Operating Transfer In 100-5100-4810-0000 325,963 325,000 325,000 275,000 (50,000) -15.38% Fund Balance Applied 100-5100-3000-0000 - 252,542 252,542 - (252,542) -100.00% Total Other Finances Sources 730,784 984,542 997,542 682,000 (315,542) -31.63% Total Revenues & Other Financing Sources 20,150,404$ 21,064,837$ 20,579,735$ 21,626,238$ 1,046,503$ 5.09% 56 2026 Budget General Fund Expenditures by Department 2024 2025 2025 2026 BUDGET BUDGET DEPARTMENT NAME DEPT NO. ACTUAL FORECAST BUDGET BUDGET AMT CHANGE % CHANGE 12/31/2024 12/31/2026 12/31/2025 12/31/2026 General Government Village Board Administration 5111 331,502$ 308,898$ 330,131$ 375,416$ 45,285$ 13.72% Municipal Court 5121 157,621 178,941 186,956 187,896 940 0.50% Communications 5131 59,397 88,943 83,480 89,280 5,800 6.95% Village Clerk 5141 283,298 261,913 303,540 374,661 71,121 23.43% Human Resources 5145 - - - 112,015 112,015 N/A Assessment Services 5152 95,432 114,525 113,983 152,611 38,628 33.89% Finance 5155 448,256 495,291 496,608 518,528 21,920 4.41% Information Technology 5157 276,308 295,442 296,595 313,360 16,765 5.65% Legal Services 5161 279,974 294,878 315,670 152,911 (162,759) -51.56% Village Hall Maintenance 5171 252,032 227,016 219,243 262,859 43,616 19.89% General Government 5100 1,015,437 666,389 667,442 717,702 50,260 7.53% Total General Government 3,199,257 2,932,236 3,013,648 3,257,239 243,591 8.08% Public Safety Police / Fire / Rescue 5210 9,713,996 10,163,667 9,950,171 10,720,968 770,797 7.75% Fire Inspection 5230 91,955 99,385 114,444 170,019 55,575 48.56% Building Inspection 5241 172,280 185,855 187,399 189,292 1,893 1.01% Total Public Safety 9,978,231 10,448,907 10,252,014 11,080,279 828,265 8.08% Public Works Engineering 5405 214,668 223,020 223,358 247,485 24,127 10.80% Street Administration 5421 204,792 211,196 211,235 219,887 8,652 4.10% Garage 5410 609,711 720,870 656,201 706,433 50,232 7.65% Street Maintenance 5431 1,016,051 980,908 1,067,786 835,057 (232,729) -21.80% Curb & Gutter 5433 25,963 23,062 30,712 25,726 (4,986) -16.23% Snow & Ice Control 5435 195,793 257,228 262,228 248,343 (13,885) -5.30% Traffic Control 5441 177,217 177,116 167,310 190,118 22,808 13.63% Street Lighting 5442 471,225 483,652 496,467 498,162 1,695 0.34% Sidewalk Maintenance 5444 8,668 8,104 25,425 17,296 (8,129) -31.97% School District Maintenance 5447 1,218 1,429 1,429 1,430 1 0.07% Labor for Others 5449 35 712 712 715 3 0.42% Transit System 5455 151,879 176,498 167,704 185,119 17,415 10.38% Total Public Works 3,077,219 3,263,795 3,310,567 3,175,771 (134,796) -4.07% Sanitation Garbage & Refuse Collection 5710 496,667 518,288 487,231 551,663 64,432 13.22% Recycling 5720 162,363 186,804 203,336 197,923 (5,413) -2.66% Landfill 5730 255,868 253,868 250,000 265,000 15,000 6.00% Weed Control 5740 25,363 15,782 17,282 24,445 7,163 41.45% Wood Chipping 5760 107,500 110,522 110,522 - (110,522) -100.00% Total Sanitation 1,047,761 1,085,264 1,068,371 1,039,031 (29,340) -2.75% Parks, Recreation & Forestry Parks & Recreation Administration 5521 538,084 561,583 571,398 591,877 20,479 3.58% Community Pool 5523 128,549 128,425 135,727 136,209 482 0.36% Ashwaubomay Lake 5524 213,309 211,237 211,086 218,980 7,894 3.74% Adult Recreation 5525 56,076 59,786 67,670 70,407 2,737 4.04% Co-Sponsored Recreation 5527 109,347 110,217 108,945 115,556 6,611 6.07% Youth Recreation 5530 168,765 159,121 185,610 196,341 10,731 5.78% Park Maintenance 5541 730,165 737,256 725,493 754,949 29,456 4.06% Community Center 5551 145,374 151,338 156,350 156,350 - 0.00% Performing Arts Center 5561 125,701 167,339 137,644 166,525 28,881 20.98% Forestry 5610 354,499 341,473 365,448 392,930 27,482 7.52% Total Parks, Recreation & Forestry 2,569,870 2,627,775 2,665,371 2,800,124 134,753 5.06% Health & Human Services Animal Control 5810 6,708 7,250 7,250 7,250 - 0.00% Conservation & Development Economic Development 5651 228,041 263,548 262,514 266,544 4,030 1.54% Total Expenditures 20,107,087 20,628,775 20,579,735 21,626,238 1,046,503 5.09% Other Financing Uses Transfers Out 9200 43,316 183,520 - - - N/A Total Expenditures & Other Financing Uses 20,150,404$ 20,812,295$ 20,579,735$ 21,626,238$ 1,046,503$ 5.09% 57 2026 Budget General Fund Expenditures by GL Account 2024 2025 2025 2026 BUDGET BUDGET GL ACCOUNT NAME GL ACCOUNT ACTUAL FORECAST BUDGET BUDGET AMT CHANGE % CHANGE 12/31/2024 12/31/2026 12/31/2025 12/31/2026 Salary 5100 6,037,124 6,518,195 6,612,017 6,994,165 382,148 5.78% Fitness 5101 2,385 2,062 - 88,722 88,722 N/A FLSA 5102 54,564 65,000 65,000 60,000 (5,000) -7.69% Fire/Rescue Meeting Pay 5103 50,717 53,840 45,000 50,000 5,000 11.11% Paid on Premise Pay 5104 710 - - - - N/A Hourly 5110 2,834,395 3,272,677 3,232,668 3,215,793 (16,875) -0.52% Overtime 5111 530,769 797,673 777,451 770,716 (6,735) -0.87% Double Time 5112 32,809 - - - - N/A Longevity 5120 3,578 2,420 3,000 2,160 (840) -28.00% Comp Time 5130 176,272 68,965 - - - N/A Pay Comp 5131 290,694 920 - - - N/A Poll Workers 5140 34,703 16,196 22,266 35,000 12,734 57.19% Holiday Pay 5150 377,344 269,221 305,620 342,375 36,755 12.03% Sick 5170 71,524 18,807 - - - N/A Vacation 5180 241,680 22,496 - - - N/A Health Insurance Opt Out 5195 11,446 15,416 9,600 16,800 7,200 75.00% Total Wages 10,750,714 11,123,888 11,072,622 11,575,731 503,109 4.54% Medicare/FICA 5210 786,076 858,739 842,088 880,572 38,484 4.57% Health Insurance 5220 1,708,790 1,819,951 1,819,951 1,759,022 (60,929) -3.35% Employer HSA Contribution 5222 65,450 64,400 68,600 64,400 (4,200) -6.12% Dental Insurance 5225 122,370 122,793 130,229 129,222 (1,007) -0.77% Life Insurance 5230 19,864 21,864 24,227 25,466 1,239 5.11% Retirement 5250 1,097,508 1,209,782 1,181,281 1,276,459 95,178 8.06% Public Safety Trust Fund 5300 55,000 55,000 56,000 56,000 - 0.00% Total Benefits 3,855,057 4,152,529 4,122,376 4,191,141 68,765 1.67% Total Wages and Benefits 14,605,772 15,276,417 15,194,998 15,766,872 571,874 3.76% Office Supplies 6100 31,272 28,215 34,460 32,650 (1,810) -5.25% Operating Supplies 6101 403,861 462,690 497,291 481,753 (15,538) -3.12% Evidence Supplies 6102 2,181 2,500 3,000 3,000 - 0.00% Lifeguard Training Supplies 6103 1,497 1,305 2,045 2,045 - 0.00% Range Supplies 6104 23,411 23,600 23,600 24,000 400 1.69% Forms 6105 2,691 3,150 4,750 3,700 (1,050) -22.11% State Stamps 6106 1,335 2,655 2,660 2,000 (660) -24.81% Concession Supplies 6108 24,647 25,410 24,947 24,947 - 0.00% Janitorial Supplies 6109 35,959 36,792 36,965 40,965 4,000 10.82% Athletic Field Supplies 6110 45,242 41,754 41,754 41,754 - 0.00% Code Books 6112 - 2,406 2,500 500 (2,000) -80.00% Gas & Oil 6200 236,944 255,750 271,550 260,750 (10,800) -3.98% Landscaping Supplies 6201 10,176 11,200 11,200 12,200 1,000 8.93% Program/Trip Expense 6202 2,134 11,228 12,200 12,200 - 0.00% Building & Equipment Repairs 6211 158,703 118,648 119,500 150,600 31,100 26.03% Voting Machine Maintenance 6212 - - 500 500 - 0.00% Software Maintenance 6213 151,044 169,785 175,385 222,805 47,420 27.04% Fire Alarm/Security Maint 6214 10,035 10,747 9,747 10,697 950 9.75% Equipment Maintenance 6215 14,387 16,500 16,500 16,500 - 0.00% Record Checks 6301 6,433 6,111 6,000 6,000 - 0.00% Newspaper Publishing 6302 10,373 9,250 9,750 9,750 - 0.00% Licenses 6303 1,423 975 1,001 786 (215) -21.48% Postage 6304 32,473 31,458 25,750 32,239 6,489 25.20% Copy Machine 6305 21,116 19,500 22,500 18,950 (3,550) -15.78% Building Furnishings 6306 4,038 4,500 4,500 4,500 - 0.00% Credit Card Fees 6307 22,478 4,860 - 4,320 4,320 N/A Uniforms 6401 87,219 85,309 97,500 99,500 2,000 2.05% Shoe Allowance 6402 5,297 5,475 5,975 6,400 425 7.11% Tool Allowance 6403 1,000 1,500 1,500 1,500 - 0.00% Grant Expenses 6500 11,074 25,512 6,850 6,850 - 0.00% Public Education 6502 2,270 2,500 2,500 3,000 500 20.00% DARE/Liaison Program 6503 - 4,000 4,000 4,000 - 0.00% Citizens Academy 6506 - 750 750 750 - 0.00% Explorer Program 6507 - 2,500 2,500 2,500 - 0.00% Training/Conference 7100 88,389 90,927 99,985 102,058 2,073 2.07% Dues & Subscriptions 7120 41,139 44,310 45,219 42,463 (2,756) -6.09% Mileage Reimbursement 7130 16,410 16,782 18,477 15,664 (2,813) -15.22% Fitness Test & Equipment Maint 7140 557 1,250 1,500 1,500 - 0.00% Tuition Reimbursement 7150 500 - 1,000 1,000 - 0.00% Contracted Services 8100 570,969 662,821 616,915 897,002 280,087 45.40% Computer Consulting 8101 22,883 20,000 22,000 22,000 - 0.00% Accounting & Auditing 8102 15,123 22,764 21,000 24,022 3,022 14.39% 58 2026 Budget General Fund Expenditures by GL Account 2024 2025 2025 2026 BUDGET BUDGET GL ACCOUNT NAME GL ACCOUNT ACTUAL FORECAST BUDGET BUDGET AMT CHANGE % CHANGE 12/31/2024 12/31/2026 12/31/2025 12/31/2026 Rodent Control 8103 1,244 1,500 1,500 1,500 - 0.00% Mutual Aid 8104 25,327 35,700 30,000 40,000 10,000 33.33% Humane Society 8105 5,464 5,500 5,500 5,500 - 0.00% Cleaning Contract 8106 38,361 40,480 40,480 41,980 1,500 3.71% Weights & Measures 8107 27,600 40,000 40,000 40,000 - 0.00% Brown County Landfill 8109 255,868 253,868 250,000 265,000 15,000 6.00% Jail Fees 8112 12,680 14,000 17,500 17,500 - 0.00% Printing 8113 15,130 15,750 16,300 16,300 - 0.00% Tree Planting - Village 8114 8,047 - 9,000 9,000 - 0.00% Engineering Services 8115 8,920 7,000 9,000 7,000 (2,000) -22.22% Economic Development 8116 6,345 7,703 6,775 8,025 1,250 18.45% Tree Planting - Residents 8117 3,276 - 3,000 3,000 - 0.00% Bank Fees 8118 33,700 24,895 36,000 10,186 (25,814) -71.71% Investment Fees 8119 17,978 18,697 17,500 18,500 1,000 5.71% Vehicle Repairs 8201 292,319 235,853 234,292 230,892 (3,400) -1.45% Equipment Use Charge 8202 911,139 879,994 879,994 918,799 38,805 4.41% Radio Maintenance 8203 423 1,200 1,500 1,500 - 0.00% Equipment Rental 8205 9,957 9,105 9,000 11,110 2,110 23.44% Physical/Psych Exams 8300 19,674 24,342 23,915 24,115 200 0.84% Property & Liability Insurance 8330 182,072 193,121 193,889 210,033 16,144 8.33% Employee Assistance Program 8331 4,602 4,602 4,500 4,602 102 2.27% Unemployment 8332 1,308 2,500 2,500 2,500 - 0.00% Workers Comp Insurance 8334 257,856 304,583 281,063 258,294 (22,769) -8.10% Electric 8400 672,955 718,587 716,760 740,145 23,385 3.26% Water/Sewer/Storm Water 8401 86,241 90,764 90,300 98,933 8,633 9.56% Telephone/Pagers 8402 22,990 20,769 15,500 14,733 (767) -4.95% Cell Phone 8403 51,678 52,940 53,334 52,944 (390) -0.73% Teletype 8404 4,860 4,900 4,900 4,900 - 0.00% Television 8405 2,113 2,238 1,950 2,055 105 5.38% Wage Reserve 8500 394,538 48,999 75,000 150,000 75,000 100.00% Furniture & Fixtures < $5,000 9111 - 1,437 1,900 - (1,900) -100.00% Equipment > $5,000 9120 9,973 - - - - N/A Equipment < $5,000 9121 - 3,942 4,159 - (4,159) -100.00% Total Operating Expenditures 5,501,316 5,352,358 5,384,737 5,859,366 474,629 8.81% OTHER FINANCING USES Operating Transfer Out 9200 43,316 183,520 - - - N/A Total Other Financing Uses 43,316 183,520 - - - N/A Total Expenditures & Other Financing Uses 20,150,404$ 20,812,295$ 20,579,735$ 21,626,238$ 1,046,503$ 5.09% 59 GENERAL FUND DEPARTMENT BUDGETS Department Budget Narrative – Fiscal Year 2026 General Fund General Government: Village Board/Administration - 5111 DEPARTMENT MANAGER Village Manager DEPARTMENT DESCRIPTION The Village of Ashwaubenon is governed by a Village Board consisting of a Village President elected at large and six Trustees elected by ward. The Village Board is responsible for setting policy, adopting the annual budget, and establishing the overall priorities and direction for the organization. The Village Manager, appointed by the Village Board, serves at the Board’s discretion and is responsible for carrying out its policies, directives, and ordinances. The Manager provides leadership and supervision to department heads and staff, oversees daily operations, and ensures efficient and effective delivery of services. Key responsibilities include preparing and maintaining an administrative plan and organizational chart defining authority and responsibility for all non-elected positions, developing and implementing administrative procedures, serving as an ex officio non -voting member of all Village boards, commissions, and committees, and acting as the Village’s personnel director . The Village Manager also assists in preparing the annual budget and serves as the Village’s public information officer. SERVICES PROVIDED • Provides executive leadership and coordination of all Village departments and operations. • Administers and implements policies, ordinances, and directives adopted by the Village Board. • Directs and oversee the preparation and administration of the annual operating and capital improvement budgets. • Directs and oversees human resources functions, including recruitment, employee relations, and personnel policy development. • Develops and maintains administrative procedures and organizational structure to promote effective and efficient service delivery. • Serves as the Village’s principal representative for intergovernmental relations, public communications, and community engagement. STAFFING Positions (FTE) 2023 Actual 2024 Actual 2025 Actual 2026 Budget Village President 1.00 1.00 1.00 1.00 Village Trustee 6.00 6.00 6.00 6.00 Village Manager 1.00 1.00 1.00 1.00 Confidential Executive Assistant 1.00 0.00 0.00 0.80 Management Analyst 0.00 1.00 1.00 0.00 Total 9.00 9.00 9.00 8.80 Staffing Notes: 1. Of the 8.80 FTE in the Village Board/Administration Department, the cost of 1. 35 FTE is allocated to the Water, Sewer, and Storm Water Utility enterprise funds to reflect the cost of financial administration support for those operations. 2. 21.25% of the Confidential Executive Assistant/Management Analyst position is allocated to the Legal Services department. 60 2025 ACCOMPLISHMENTS • Continued implementation of the Village Five-year Strategic Plan. Began process of updating plan for next five years. • Coordinated and organized to host the 2025 NFL Draft in April. • Prepared various Ordinances for changes/additions to the M unicipal Code (e.g., fire inspection billing, bicycle/motorbike regulation, special event parking, camping in public areas) to improve regulatory clarity, and operational efficiency. • Facilitated a comprehensive facility condition assessment and space utilization study. • Coordinated collective bargaining with the Ashwaubenon Public Safety Officers Association for their next agreement. • Prepared various administrative policies ( e.g., high-visibility crosswalk design policy, structurally balanced budget policy, operator license policy,) to provide consistent direction to staff and improve operational clarity. • Coordinated office relocations for the Village Clerk, Finance Department, Human Resources and Village Manager’s to improve operational efficiencies and customer service. • Prepared and presented at the League of Wisconsin Municipalities Chief Executive Workshop. • Conducted a Youth in Government program for third graders at Ashwaubenon Schools. • Lobbied and spoke at the State of Wisconsin legislative hearings on proposed bills impacting Ashwaubenon and other local control issues (e.g., shared revenue, biennial budget, and land use). DEPARTMENT ACTIVITY MEASURES Activity 2023 Actual 2024 Actual 2025 Actual 2026 Budget Ordinances Adopted n/a n/a 15 12 Resolutions Passed n/a n/a 15 15 Village Board Meeting Held 13 16 14 12 Committee/Commission/Board Meetings Scheduled 116 116 116 116 Committee/Commission/Board Meetings Held 83 83 67 80 Administrative Policies Created or Amended 3 0 3 1 2026 OBJECTIVES • Complete the update to the five-year Strategic Plan. • Acquire lands to support future facility needs and economic development. • Coordinate the development of a formal program utilizing TID #4 funds to support affordable housing projects. • Review and refine a staffing succession plan for key supervisory and management positions. • Establish an inter -departmental business process improvement team to identify and overcome process inefficiencies. BUDGET SUMMARY • The Village Manager’s budget accounts for any changes included in the Village Manager’s employment agreement approved by the Village Board in the fall of 2025. • Wages and Benefits: Cost of living wage adjustments, increased benefit premiums, and increased WRS costs. • Office Supplies: Budget increased $1,000 to cover trend and general supplies for administrative offices. • Dues & Subscriptions: Increased $1,325 due to increased League of WI Municipalities fees. 61 Department Budget Expenditures - Fiscal Year 2026 General Fund General Government: Village Board/Administration - 5111 2024 2025 2025 2026 BUDGET ACCOUNT DESCRIPTION GL NUMBER ACTUAL FORECAST BUDGET BUDGET AMT CHANGE WAGES Salaries 100-5111-51__-0000 237,823$ 224,067$ 239,513$ 264,920$ 25,407$ Overtime 100-5111-5111-0000 410 - - - - Longevity 100-5111-5120-0000 298 - - - - - - - - - Total Wages 238,530 224,067 239,513 264,920 25,407 BENEFITS Medicare/FICA 100-5111-5210-0000 17,730 17,141 18,322 20,266 1,944 Health Insurance 100-5111-5220-0000 35,328 31,574 31,574 43,712 12,138 Dental Insurance 100-5111-5225-0000 2,353 2,002 2,140 2,960 820 Life Insurance 100-5111-5230-0000 443 246 550 875 325 Retirement 100-5111-5250-0000 13,503 11,251 13,810 16,136 2,326 - - - - - Total Benefits 69,356 62,214 66,396 83,949 17,553 - - - - - Total Wages and Benefits 307,886 286,281 305,909 348,869 42,960 OPERATING EXPENDITURES Office Supplies 100-5111-6100-0000 3,981 3,000 3,000 4,000 1,000 Training/Conference 100-5111-7100-0000 2,672 2,500 4,400 4,400 - Dues & Subscriptions 100-5111-7120-0000 9,174 10,163 9,550 10,875 1,325 Mileage Reimbursement 100-5111-7130-0000 4,800 4,932 5,000 5,000 - Contracted Services 100-5111-8100-0000 1,726 750 1,000 1,000 - Cell Phone 100-5111-8403-0000 1,263 1,272 1,272 1,272 - - - - - - Total Operating Expenditures 23,616 22,617 24,222 26,547 2,325 Total Expenditures - Village Board/Administration 331,502$ 308,898$ 330,131$ 375,416$ 45,285$ 62 Department Budget Narrative – Fiscal Year 2026 General Fund General Government: Municipal Court - 5121 DEPARTMENT MANAGER Village Manager DEPARTMENT DESCRIPTION The Ashwaubenon Municipal Court is a local court responsible for adjudicating non -criminal violations, such as traffic tickets, municipal ordinance violations, and code enforcement violations. Municipal Court provides a fair and unbiased forum for hearing these cases, managing case files, collecting fines, and administering justice according to local laws and WI State Statutes . The municipal court is a part of the judicial system (separate from the police department) and serves the local community by enforcing local ordinances and ensuring legal rights are upheld. The Ashwaubenon Municipal Court hold initial appearances for adults and juveniles twice a month on Wednesday evenings at 6:00 p.m. We hold trials and hearings once a month on Wednesday evenings at 6:00 pm and Non- Compliance Hearings once a month on Wednesday evenings at 7:00 pm. SERVICES PROVIDED • Manage cases involving traffic violations, local ordinance violations, and juvenile offenses. • In addition to holding court proceedings, we accept pleas via email and in person. We also collect payments for traffic and ordinance citations. • Manage payment plans/extensions and handle failure to pay type actions to enforce court judgments. • Process requests to reopen a case and/or file an appeal for defendants who disagree with a judgment. • Manage driving privileges and oversee administrative tasks related to driver’s license suspensions and reinstatement, as well as OWI cases that involve ignition interlock devices and alcohol assessments. • Prepare and manage administrative tasks related to Writ of Commitments and Appearance Warrants. • Report and transmit all findings in traffic violations to the Department of Motor Vehicles in a timely manner. • Provide and maintain court records; manage public requests for court records. STAFFING Positions (FTE) 2023 Actual 2024 Actual 2025 Actual 2026 Budget Municipal Court Judge 1.00 1.00 1.00 1.00 Clerk of Courts 1.00 1.00 1.00 1.00 Deputy Court Clerk (part time) 0.60 0.60 0.60 0.60 Total 2.60 2.60 2.60 2.60 2025 ACCOMPLISHMENTS • Point and Pay is an automated online credit card service that interfaces the court website and TiPSSCourts software program, used by defendants to pay fines and forfeitures. The court received $41,484.80 in payments through September 25, 2025. • Allpaid is an online credit card service used by defendants to pay fines and forfeitures. The court received $111,312.29 in payments through September 25, 2025. DEPARTMENT ACTIVITY MEASURES 63 Activity 2023 Actual 2024 Actual 2025 Actual 2026 Budget Municipal Court – Convictions 3,180 3,571 2,216 3,200 Municipal Court – Adult Citations Issued n/a 4,580 2,345 3,250 Municipal Court - Juvenile Citations Issued n/a 343 129 175 TRIP Money Collected $8,950 $10,093 $12,887 $12,000 WI State Debt Collection Collected $7,441 $6,813 $4,382 $5,000 2026 OBJECTIVES • Administer justice efficiently. • Provide fair and consistent adjudication; hear every case on its individual merit and make impartial and consistent decisions. • Adjudicate and process every case in a timely matter; reduce backlogs and delays. • Communicate clearly and respectfully with defendants regarding their rights, outstanding balances, and consequences for failing to appear in court. • Expand court services through electronic means such as online payment options, minimize the need for in - person visits, and provide court case information online so defendants can view outstanding fines or find active warrants. BUDGET SUMMARY • Wages and Benefits: Cost of living wage adjustments, increased benefit premiums, and increased WRS costs. • Software Maintenance: Increased 3% for the annual system support fee for the TiPSSCourts software program. • Dues & Subscriptions: In 2025, Wisconsin Municipal Judges Association increased the annual dues from $100.00 to $150.00 and Wisconsin Municipal Court Clerk Association increased annual dues from $45.00 to $55.00, resulting in a $70.00 budget increase. 64 Department Budget Expenditures - Fiscal Year 2026 General Fund General Government: Municipal Court - 5121 2024 2025 2025 2026 BUDGET ACCOUNT DESCRIPTION GL NUMBER ACTUAL FORECAST BUDGET BUDGET AMT CHANGE WAGES Salaries 100-5121-51__-0000 119,076$ 125,467$ 128,540$ 133,342$ 4,802$ Overtime 100-5121-5111-0000 183 - - - - - - - - - Total Wages 119,258 125,467 128,540 133,342 4,802 BENEFITS Medicare/FICA 100-5121-5210-0000 8,968 9,834 9,834 10,202 368 Health Insurance 100-5121-5220-0000 6,732 7,250 7,250 7,427 177 Dental Insurance 100-5121-5225-0000 483 497 497 512 15 Life Insurance 100-5121-5230-0000 317 428 458 480 22 Retirement 100-5121-5250-0000 4,591 4,854 4,860 5,273 413 - - - - - Total Benefits 21,091 22,863 22,899 23,894 995 - - - - - Total Wages and Benefits 140,349 148,330 151,439 157,236 5,797 OPERATING EXPENDITURES Office Supplies 100-5121-6100-0000 788 850 1,200 1,000 (200) Forms 100-5121-6105-0000 828 900 1,500 1,200 (300) Software Maintenance 100-5121-6213-0000 1,500 8,029 8,028 8,250 222 Training/Conference 100-5121-7100-0000 - 580 440 200 (240) Dues & Subscriptions 100-5121-7120-0000 990 1,060 990 1,060 70 Mileage Reimbursement 100-5121-7130-0000 114 350 500 250 (250) Contracted Services 100-5121-8100-0000 373 900 1,200 1,200 - Jail Fees 100-5121-8112-0000 12,680 14,000 17,500 17,500 - Equipment < $5,000 100-5121-9121-0000 - 3,942 4,159 - (4,159) - - - - - Total Operating Expenditures 17,272 30,611 35,517 30,660 (4,857) Total Expenditures - Municipal Court 157,621$ 178,941$ 186,956$ 187,896$ 940$ 65 Department Budget Narrative – Fiscal Year 2026 General Fund General Government: Communications - 5131 DEPARTMENT MANAGER Village Manager DEPARTMENT DESCRIPTION The Communications division's purpose is to enhance outreach to residents, businesses, and visitors by implementing an integrated multimedia communication and marketing strategy. Village communications allow community stakeholders an opportunity to learn more about and become engaged with their village government. The Communications division is responsible for sharing information on village services across multiple communication types, including village websites, social media platforms, and virtual meetin g platforms. Communications seeks to assist all Village departments in enhancing transparency in their operations. SERVICES PROVIDED • Develop and implement specific marketing strategies and tactics that effectively communicate services, opportunities, and benefits of the Village’s programs and services. • Develop and maintain Village website(s) in coordination with the IT Manager. • Creates effective communication utilizing social media platforms to increase brand awareness. • Monitors and moderates social media discussions incorporating trending topics according to the Village’s social media use policy. • Facilitates the development of graphic artwork according to Village brand guide standards for projects, including brochures, flyers, reports, and posters. • Serves as the official Village photographer. • Coordinates virtual meeting capabilities. STAFFING Positions (FTE) 2023 Actual 2024 Actual 2025 Actual 2026 Budget Multimedia Communications Specialist 1.00 1.00 1.00 1.00 Total 1.00 1.00 1.00 1.00 2025 ACCOMPLISHMENTS • Coordinated and executed communication strategies for the NFL Draft, ensuring timely and engaging information was shared with residents, local businesses, and visitors through multiple channels including social media, physical media, newsletters, and the Village website. • Collaborated with the IT Manager and department heads to update and launch the new Village website, refreshing written content, updating photos, and enhancing user interface elements to improve clarity and usability. • Enhanced internal communication by updating the Village intranet site in collaboration with Human Resources, improving clarity and accessibility of health benefits information and employee recognition initiatives. • Produced engaging and informative photo and video content from ribbon cuttings, Parks, Recreation & Forestry events, groundbreakings, and public safety programs, amplifying community outreach across social media channels. 66 • Communicated policy and procedural changes for the Village, including Ordinance No. O7 -1-25, water rate adjustments, billing changes, and updates to public works procedures, through physical and digital materials for staff and the public. DEPARTMENT ACTIVITY MEASURES Activity 2022 Actual 2023 Actual 2024 Actual 2025 Budget Facebook Followers (+102.8%) 3,030 3,674 6,144 Village eNewsletter Subscribers (+10.73%) 494 547 Average Reach on Facebook (+291%) 775 3,185.44 12,473 Average Engagement Rate on Facebook (+25.68%) 3.89% 12.11% 15.22% Instagram Followers (+11.07) 732 813 X Followers (+2.40%) 583 597 LinkedIn Followers (+20.15) 536 644 • Date not available for items left blank. All measures will be tracked in future years. 2026 OBJECTIVES • Produce monthly social media and email reports to monitor engagement, evaluate communication strategies, and optimize outreach efforts. • Document and showcase Village infrastructure and community development projects through videos, drone footage, and photo stories to communicate progress and impact to residents. • Collaborate with the Public Works Department to create and share multimedia content that communicates current Village services, ongoing projects, and standard procedures to residents, improving resident education and engagement. BUDGET SUMMARY • Wages and Benefits: Cost of living wage adjustments, increased benefit premiums, and increased WRS costs. • Contracted Services: Increased $100 for fee increases. 67 Department Budget Expenditures - Fiscal Year 2026 General Fund General Government: Communications - 5131 2024 2025 2025 2026 BUDGET ACCOUNT DESCRIPTION GL NUMBER ACTUAL FORECAST BUDGET BUDGET AMT CHANGE WAGES Total Wages 40,435$ 51,651$ 46,222$ 56,271$ 10,049$ BENEFITS Medicare/FICA 100-5131-5210-0000 3,073 3,951 3,536 4,305 769 Health Insurance 100-5131-5220-0000 2,774 19,719 19,719 14,261 (5,458) Dental Insurance 100-5131-5225-0000 178 790 1,319 819 (500) Life Insurance 100-5131-5230-0000 10 43 47 47 - Retirement 100-5131-5250-0000 2,693 3,590 3,212 4,052 840 - - - - - Total Benefits 8,728 28,093 27,833 23,484 (4,349) - - - - - Total Wages and Benefits 49,164 79,744 74,055 79,755 5,700 OPERATING EXPENDITURES Office Supplies 100-5131-6100-0000 144 100 250 250 - Software Maintenance 100-5131-6213-0000 2,096 2,225 2,225 2,225 - Contracted Services 100-5131-8100-0000 7,643 6,874 6,350 6,450 100 Cell Phone 100-5131-8403-0000 350 - 600 600 - - - - - - Total Operating Expenditures 10,233 9,199 9,425 9,525 100 Total Expenditures - Communications 59,397$ 88,943$ 83,480$ 89,280$ 5,800$ 68 Department Budget Narrative – Fiscal Year 2026 General Fund General Government: Village Clerk - 5141 DEPARTMENT MANAGER Village Clerk DEPARTMENT DESCRIPTION The primary objective in the Office of the Clerk is to provide outstanding customer service to the citizens of the Village of Ashwaubenon and the general public by personally assisting interested parties with all inquiries, requests and guidance in a timely fashion. As the legal custodian of village records and the liaison between the citizenry, village administration, and the Village Board of Trustees, the Office of the Clerk also ensures Wisconsin State Statutes and municipal ordinance compliance is achieved. SERVICES PROVIDED • Conduct elections, training, and voter registration maintenance. • Attendance at all Village Board meetings and record the proceedings. • Maintain municipal code of ordinances, public records, and official Village seal. • Various licensing and permitting. • Village of Ashwaubenon hotel, motel, and short-term rental room tax collections and reporting. STAFFING Positions (FTE) 2023 Actual 2024 Actual 2025 Actual 2026 Budget Village Clerk 1.00 1.00 1.00 1.00 Deputy Clerk II 0.70 0.70 0.70 1.00 Deputy Clerk I / Administrative Assistant 0.00 0.75 0.75 0.75 Total 1.70 2.45 2.45 2.75 Staffing Notes: 1. Of the 2.75 FTE in the Clerk Department, the cost of 0.20 FTE is allocated to the Water, Sewer, and Storm Water Utility enterprise funds to reflect the cost of administrative support for those operations. 2. The Deputy Clerk II / Legal Assistant position is allocated to the Village Clerk (70%) and Legal Services (30%) department budgets. 3. The Deputy Clerk I / Administrative Assistant position is allocated to the Village Clerk (75%) and Assessor (25%) department budgets. 4. Poll Worker count is approximately fifty workers per election day. 2025 ACCOMPLISHMENTS • Successfully prepared and performed all election-related activities, including Chief Election Inspector and Election Inspector training for the two elections conducted in 2025. • Successfully completed the Wisconsin Election Commission 4-Year Voter Registration and Electronic Registration Information Center (ERIC) Movers Maintenance programs. • Purged old voter registrations and photo IDs from the active files. • Continued the process of scanning in Village Ordinances and Resolutions. • Collaborated with many vendors regarding municipal code for the NFL Draft. Record number of fifty-seven Mobile Food Establishment Licensed. 69 DEPARTMENT ACTIVITY MEASURES Activity 2023 Actual 2024 Actual 2025 Actual 2026 Budget Average Active Voters 9,784 11,322 11,362 11,300 Elections Held 2 3 2 4 Total Absentee Ballots Issued 2,429 8,375 3,031 12,000 Total Votes Cast 8,351 18,019 8,028 18,000 Care Facilities Visited 1 1 1 1 Alcohol Licenses Issued* 89 91 93 92 Temporary Beer and/or Wine Permit (Picnic Permit) 5 7 1 5 Bartender Licenses** 400 477 N/A 450 Cigarette Licenses* 21 21 21 21 Direct Sellers**** 15 21 22 22 Dog Licenses*** 165 156 120 120 Fireworks Sellers Permit*** 1 1 1 1 Fireworks User Permits 16 13 10 10 Mobile Food Establishments* 15 62 60 60 Solicitors**** 12 12 5 10 Special Events 23 15 3 10 Open Records Request 35 47 15 30 • * License runs between calendar years - July 1st to June 30th • ** License runs on a tow year cycle – July 1st to June 30th • *** License runs January 1st – December 31st • **** License runs between calendar years - February 1st to January 31st 2026 OBJECTIVES • Continue to provide a high level of courteous, efficient service to village citizens and business community. • Successfully prepare and perform election activities, including Election Inspector, Election Registration Official and Special Voting Deputy training for the four elections in 2026. • Train Election Inspectors in the operation of the new DS-300 Tabulators for the 2026-2027 term. • Continue to keep staff and election workers up to date on any law changes. BUDGET SUMMARY • Wages and Benefits: Cost of living wage adjustments, increased benefit premiums, and increased WRS costs. Poll worker costs increased due to four elections in 2026. • Operating Supplies : I ncreased to match actual need due to the increased elections in 2026. $2,500 is allocated for ten more voting booths. • Software Maintenance: Decreased as there are no maintenance fees in first year of the new DS-300 system. • Contracted Services: Agenda management system increased fees. 70 Department Budget Expenditures - Fiscal Year 2026 General Fund General Government: Village Clerk - 5141 2024 2025 2025 2026 BUDGET ACCOUNT DESCRIPTION GL NUMBER ACTUAL FORECAST BUDGET BUDGET AMT CHANGE WAGES Salaries 100-5141-51__-0000 161,405$ 162,255$ 186,654$ 228,058$ 41,404$ Poll Workers 100-5141-5140-0000 34,703 16,196 22,266 35,000 12,734 Overtime 100-5141-5111-0000 3,015 - 1,638 3,653 2,015 - - - - - Total Wages 199,122 178,451 210,558 266,711 56,153 BENEFITS Medicare/FICA 100-5141-5210-0000 11,848 12,413 16,109 20,403 4,294 Health Insurance 100-5141-5220-0000 16,872 19,279 19,279 25,065 5,786 Dental Insurance 100-5141-5225-0000 2,308 2,421 2,421 2,795 374 Life Insurance 100-5141-5230-0000 933 1,100 1,309 1,568 259 Retirement 100-5141-5250-0000 11,084 11,277 11,539 14,164 2,625 - - - - - Total Benefits 43,045 46,490 50,657 63,995 13,338 - - - - - Total Wages and Benefits 242,167 224,941 261,215 330,706 69,491 OPERATING EXPENDITURES Office Supplies 100-5141-6100-0000 2,326 1,000 2,000 2,000 - Operating Supplies 100-5141-6101-0000 12,604 8,000 9,000 11,500 2,500 Voting Machine Maintenance 100-5141-6212-0000 - - 500 500 - Software Maintenance 100-5141-6213-0000 2,820 5,000 8,200 5,500 (2,700) Record Checks 100-5141-6301-0000 6,433 6,111 6,000 6,000 - Newspaper Publishing 100-5141-6302-0000 10,373 9,000 9,000 9,000 - Training/Conference 100-5141-7100-0000 - 300 705 705 - Dues & Subscriptions 100-5141-7120-0000 239 300 500 500 - Mileage Reimbursement 100-5141-7130-0000 68 100 150 150 - Contracted Services 100-5141-8100-0000 5,669 6,561 5,670 7,500 1,830 Cell Phone 100-5141-8403-0000 600 600 600 600 - - - - - - Total Operating Expenditures 41,131 36,972 42,325 43,955 1,630 Total Expenditures - Village Clerk 283,298$ 261,913$ 303,540$ 374,661$ 71,121$ 71 Department Budget Narrative – Fiscal Year 2026 General Fund General Government: Human Resources - 5145 DEPARTMENT MANAGER Village Manager DEPARTMENT DESCRIPTION The Human Resources division for the Village of Ashwaubenon recruits, develops, and retains a highly skilled and diverse workforce while fostering a safe, healthy, and supportive work environment. The division works to maximize individual and organizational potential and supports departments, employees, and the public, positioning the Village as an employer of choice. SERVICES PROVIDED • Recruitment and Staffing – Advertising positions, screening candidates, conducting interviews, and onboarding new employees. • Employee Relations – Addressing workplace concerns, managing conflict resolution, and supporting a positive organizational culture. • Compensation and Benefits Administration – Managing wage and salary administration, health insurance, retirement plans, leave policies, and other employee benefits. • Policy Development and Compliance – Developing personnel policies, ensuring adherence to federal, state, and local labor laws, and maintaining employee records. • Performance Management – Supporting performance evaluations, goal -setting processes, and recognition programs. • Safety and Risk Management – Overseeing workplace safety programs, workers’ compensation claims, and employee wellness initiatives. STAFFING Positions (FTE) 2023 Actual 2024 Actual 2025 Actual 2026 Budget Human Resources Generalist 0.00 0.00 1.00 1.00 Total 0.00 0.00 1.00 1.00 2025 ACCOMPLISHMENTS • Led and completed compensation studies for Public Safety Command Staff and Administrative personnel (2024–2025), resulting in data-driven adjustments that addressed internal compression, strengthened market competitiveness, aligned with Village’s compensation philosophies, and improved recruitment specifically for Public Safety for internal promotions. • Collaborated with the Finance Department to support the RFP process for a new Finance, Payroll, and Human Resources software solution, contributed to vendor evaluation and system recommendation to improve operational efficiencies. • Designed and implemented updating hiring and onboarding processes for summer seasonal employees to improve efficiency and ensure compliance with applicable Village policies and State and Federal laws. • Implemented an updated performance evaluation process to improve consistency, employee development/satisfaction and align with policies and procedures within Village Handbook. 72 • Collaborated with Finance and Communication to strengthen internal communication strategies and improve or develop accessible, user-friendly employee resources. DEPARTMENT ACTIVITY MEASURES Activity 2022 Actual 2023 Actual 2024 Actual 2025 Budget Total Authorized Full-Time Equivalent Positions 118 118 117 118 Total Authorized Permanent Part-time Positions 9 9 8 6 Employee Benefit Wellness Participation 92 Facilitated onboarding for New Employees 11 Time to fill for new positions (in days) 58 Processed new workers’ compensation claims 15 • Date not available for items left blank. All measures will be tracked in future years. 2026 OBJECTIVES • Enhance employee engagement and workplace culture by implementing recognition programs and promoting collaboration on safety, health, and wellness initiatives through intra-departmental teams. • Conduct a full compensation analysis to evaluate market competitiveness and continued alignment with Village’s compensation philosophy. • Implementation and rollout of new HRIS system which supports position management and promotes operational efficiencies. BUDGET SUMMARY • Human Resources was removed from Legal Services for the 2026 Budget and created as a separate division within Village Administration. • Wages and Benefits: Cost of living wage adjustments, increased benefit premiums, and increased WRS costs. 73 Department Budget Expenditures - Fiscal Year 2026 General Fund General Government: Human Resources - 5145 2024 2025 2025 2026 BUDGET ACCOUNT DESCRIPTION GL NUMBER ACTUAL FORECAST BUDGET BUDGET AMT CHANGE WAGES Total Wages -$ -$ -$ 71,329$ 71,329$ BENEFITS Medicare/FICA 100-5145-5210-0000 - - - 5,457 5,457 Health Insurance 100-5145-5220-0000 - - - 21,466 21,466 Dental Insurance 100-5145-5225-0000 - - - 1,443 1,443 Life Insurance 100-5145-5230-0000 - - - 84 84 Retirement 100-5145-5250-0000 - - - 5,136 5,136 - - - - - Total Benefits - - - 33,586 33,586 - - - - - Total Wages and Benefits - - - 104,915 104,915 OPERATING EXPENDITURES Office Supplies 100-5145-6100-0000 - - - 500 500 Training/Conference 100-5145-7100-0000 - - - 1,000 1,000 Dues & Subscriptions 100-5145-7120-0000 - - - 750 750 Mileage Reimbursement 100-5145-7130-0000 - - - 250 250 Contracted Services 100-5145-8100-0000 - - - 1,000 1,000 Physical/Psych Exams 100-5145-8300-0000 - - - 3,000 3,000 Cell Phone 100-5145-8403-0000 - - - 600 600 - - - - - Total Operating Expenditures - - - 7,100 7,100 Total Expenditures - Communications -$ -$ -$ 112,015$ 112,015$ 74 Department Budget Narrative – Fiscal Year 2026 General Fund General Government: Assessment Services - 5152 DEPARTMENT MANAGER Village Manager DEPARTMENT DESCRIPTION The Village Assessor’s office is responsible for maintaining uniformity within various classifications of property within the Village. The Assessor is governed by Wisconsin State Statute Chapter 70. The Village Assessor is a contracted position. The Village Clerk’s office provides administrative support to the Assessor. SERVICES PROVIDED • Value all real estate located within the Village for property tax purposes. • Ensure fair and equitable assessments throughout the Village. • All assessment data is subject to open records. • Assessment information is readily available to the public upon request. STAFFING Positions (FTE) 2023 Actual 2024 Actual 2025 Actual 2026 Budget Assessment Technician 1.00 0.00 0.00 0.00 Deputy Clerk I / Administrative Assistant 0.00 0.25 0.25 0.25 Total 1.00 0.25 0.25 0.25 Staffing Notes: 1. Village Assessor is a contracted position. 2. The Deputy Clerk I / Administrative Assistant position is allocated to the Village Clerk (75%) and Assessor (25%) department budgets. 2025 ACCOMPLISHMENTS • Evaluated the current assessment contract that expired in October 2025 and provided recommendations for a new three-year contract. • Establish land values and ongoing construction activities throughout the Village. • Defended values at Board of Review. • Filed all reports required by the Wisconsin Department of Revenue. DEPARTMENT ACTIVITY MEASURES Activity 2023 Actual 2024 Actual 2025 Actual 2026 Budget Residential Class Parcels Assessed 5,428 5,460 5,525 5,535 Commercial Class Parcels Assessed 906 907 905 908 Manufacturing Class Parcels Assessed 79 81 79 79 Other Class Parcels (Agricultural, Undeveloped, Forest, Misc.) 73 70 73 73 Aggregate Ratio (Assessment/Equalized) 1.019269877 0.904485684 0.909144511 0.91 Appeals of Assessments N/A N/A 1 0 75 2026 OBJECTIVES • Complete a full market adjustment revaluation for all classes of property in the Village of Ashwaubenon. • Comply with all mandated WI DOR filings and procedures. • Collaborate with developers, Village staff, and Board regarding both ongoing and proposed development projects. • Input, review, and valuation of all pertinent building permits. • Validate all real property sales within the Village. BUDGET SUMMARY • Wages and Benefits: Cost of living wage adjustments, increased benefit premiums, and increased WRS costs. • Software Maintenance: Market Drive assessment software cost increased. • Contracted Services: Village entered a new contract which includes village-wide market adjustments every three years. The contract remains level year -over-year to avoid budget fluctuations . The first market adjustment is scheduled for 2026. 76 Department Budget Expenditures - Fiscal Year 2026 General Fund General Government: Assessment Services - 5152 2024 2025 2025 2026 BUDGET ACCOUNT DESCRIPTION GL NUMBER ACTUAL FORECAST BUDGET BUDGET AMT CHANGE WAGES Total Wages 13,224$ 13,445$ 13,445$ 14,362$ 917$ BENEFITS Medicare/FICA 100-5152-5210-0000 1,001 1,029 1,029 1,099 70 Dental Insurance 100-5152-5225-0000 376 297 412 424 12 Life Insurance 100-5152-5230-0000 30 41 50 53 3 Retirement 100-5152-5250-0000 903 934 934 1,034 100 - - - - - Total Benefits 2,311 2,301 2,425 2,610 185 - - - - - Total Wages and Benefits 15,534 15,746 15,870 16,972 1,102 OPERATING EXPENDITURES Office Supplies 100-5152-6100-0000 158 - 500 - (500) Software Maintenance 100-5152-6213-0000 3,664 3,300 3,300 3,750 450 Training/Conference 100-5152-7100-0000 - - 500 - (500) Dues & Subscriptions 100-5152-7120-0000 12,694 13,388 13,313 13,313 - Contracted Services 100-5152-8100-0000 63,382 82,091 80,500 118,576 38,076 - - - - - Total Operating Expenditures 79,898 98,779 98,113 135,639 37,526 Total Expenditures - Assessment Services 95,432$ 114,525$ 113,983$ 152,611$ 38,628$ 77 Department Budget Narrative – Fiscal Year 2026 General Fund General Government: Finance - 5155 DEPARTMENT MANAGER Finance Director / Treasurer DEPARTMENT DESCRIPTION The Finance Department is responsible for the accounting , financial reporting , treasury, and investment management of all Village operations and is integral to the fiscal health, financial compliance, and overall success of Village government. This includes the maintenance of all Village financial records, billing and collections, accounts payable, payroll, investment and cash management, property tax collection for the Village and other governments, and oversight of annual audits. The Finance Department also coordinates the annual operating and capital budget process for all Village operations. SERVICES PROVIDED • Oversite and preparation of the Village annual budget for submission to Finance & Personnel Committee and Village Board for final approval and adoption. • Coordination of the Village's annual audit. • Preparation of monthly and annual financial statements. • Preparation of required State of Wisconsin financial reports and forms. • Cash management and investment of Village funds following adopted investment policies. • Responsible for the collection of the first installment of real estate taxes. • Receipting of all incoming payments to the Village and all cash disbursements to vendors. • Responsible for daily and monthly village cash account reconciliations. • Monitor Village's purchasing policies. • Payroll processing, reconciliation, reporting, and proper filing with state and federal agencies . Includes completion of employee annual W-2 for tax reporting. • Coordinates with the City of Appleton for Weights & Measures inspections, billing, and collection services. • Oversite of all Village vehicle asset inventory. STAFFING Positions (FTE) 2023 Actual 2024 Actual 2025 Actual 2026 Budget Finance Director / Treasurer 1.00 1.00 1.00 1.00 Assistant Finance Director 1.00 1.00 1.00 1.00 Financial Analyst 1.00 1.00 1.00 1.00 Cash Collection Clerk 1.00 1.00 1.00 1.00 Accounts Receivable / Utility Clerk 0.30 0.30 0.30 0.30 Total 4.30 4.30 4.30 4.30 Staffing Notes: 1. Of the 4.30 FTE in the Finance Department, the cost of 1.15 FTE is allocated to the Water, Sewer, and Storm Water Utility enterprise funds to reflect the cost of financial administration support for those operations. 2. The Accounts Receivable/Utility Clerk position is allocated to Finance (30%), Building Inspection (10%), and Utility (60%) departments. 78 2025 ACCOMPLISHMENTS • Received Government Finance Officer Association (GFOA) “Certificate of Achievement for Excellence in Financial Reporting” award for 39th consecutive year. • Received GFOA Popular Annual Financial Reporting Award for the submission of the Village’s PAFR (Public Annual Financial Report) for the second consecutive year. • Finalized audit with no material weaknesses or errors. • Performed banking services Request for Proposal and awarded banking services contract to Associated Bank resulting in an annual cost savings of over 75%. • Performed a Request for Quote process to replace the Village’s existing payroll, HR, and financial software programs. Recommended change would result in consolidating five software systems into one system, creating significant efficiencies and additional functionality for all village departments. • Implemented a more comprehensive budget document to better meet GFOA budgeting reporting standards and earn the GFOA’s Distinguished Budget Presentation Award. • Accounted for and reported on all NFL Draft related expenditures. DEPARTMENT ACTIVITY MEASURES Activity 2023 Actual 2024 Actual 2025 YTD 7/31/25 2026 Budget Checks Issued 1,184 1,307 694 1200 ACH/Wire Transactions 1,896 1,891 1,112 2000 Procurement card transactions 1,727 2,144 1,172 2300 Customer invoices issued 532 418 148 450 Payroll-Percentage of Employees on direct deposit 100% 100% 100% 100% Number of payroll checks processed 5,175 5,465 3 5500 Property tax payments collected – Real Estate 8,013 5,181 3,772 3750 Debt Issued ($$) $0 $4,695,000 $3.195,000 $2,500,000 Credit Rating (Moody’s) Aa2 Aa2 Aa2 Aa2 Debt Service Ratio – borrowing capacity used 32.4% 29.3% 27.1% 25.0% General Fund Reserves as a % of Expenditures 26.8% 26.0% 26.3% 25.0% 2026 OBJECTIVES • Implement new payroll, HR, and financial software program. The design, set-up, and implementation will be a significant project for the entire Finance Department. The goal will be to implement the new software program in the second quarter of 2026. • Fully design, implement, and present new Financial Management Plan . Goal will be to have the plan implemented and presented to the Finance & Personnel Committee and Village Board in the first quarter of 2026. • Redesign and implement a new budgeting process with the new financial software to be used for the 2027 annual budget process. 79 BUDGET SUMMARY • Wages and Benefits: Cost of living wage adjustments, increased benefit premiums, and increased WRS costs. • Software Maintenance: Total cost of new software program is in this budget line. In prior years, payroll and HR related software costs were in the Contracted Services budget . The new software system replaces four other systems; however, will cost the Village approximately $5,000 less annually. The 2026 budget will include additional costs to allow for a one-month overlap of the old and new software systems to ensure all processes are working correctly. • Postage: Decreasing budget by $500 to better reflect actual costs . Postage is incurred for the mailing of all property tax bills. There are less bills due to the removal of personal property taxes and their corresponding tax bills. • Training/Conference: Budget decreased $104 . Budget varies year over year based on conference event locations. • Dues & Subscriptions: Amount lowered due to moving GFOA reviewing services to the contracted services account. There is no change in the number of transactions. • Mileage Reimbursement: Budget decreased $163 . Budget varies year over year based on conference event locations. • Contracted Services: Account was used only for contracted payroll services in prior years . Implementation of new software which will replace the payroll system and move all software related costs to the Software Maintenance account. Dollars budgeted in 2026 are to cover five months of the old software. Also added $4,000 for services to create an annual Financial Management Plan. Lastly , three GFOA reviewing services (Annual Comprehensive Financial Report, Public Annual Financial Report, and Distinguished Budget Presentation) to this budget from the Dues & Subscription account. • Accounting & Auditing: Budget increased due to a contracted 5% annual fee increase. 80 Department Budget Expenditures - Fiscal Year 2026 General Fund General Government: Finance Department - 5155 2024 2025 2025 2026 BUDGET ACCOUNT DESCRIPTION GL NUMBER ACTUAL FORECAST BUDGET BUDGET AMT CHANGE WAGES Total Wages 226,649$ 241,086$ 239,623$ 254,202$ 14,579$ BENEFITS Medicare/FICA 100-5155-5210-0000 16,013 18,331 18,331 19,447 1,116 Health Insurance 100-5155-5220-0000 58,098 62,566 62,566 54,294 (8,272) Dental Insurance 100-5155-5225-0000 3,091 3,176 3,183 3,279 96 Life Insurance 100-5155-5230-0000 450 598 668 709 41 Retirement 100-5155-5250-0000 15,344 16,276 16,237 17,815 1,578 - - - - - Total Benefits 92,995 100,947 100,985 95,544 (5,441) - - - - - Total Wages and Benefits 319,645 342,033 340,608 349,746 9,138 OPERATING EXPENDITURES Office Supplies 100-5155-6100-0000 1,961 2,750 2,750 2,750 - Software Maintenance 100-5155-6213-0000 16,572 17,205 17,619 59,383 41,764 Postage 100-5155-6304-0000 4,156 3,958 4,750 4,250 (500) Training/Conference 100-5155-7100-0000 2,201 1,900 2,622 2,518 (104) Dues & Subscriptions 100-5155-7120-0000 555 855 656 240 (416) Mileage Reimbursement 100-5155-7130-0000 1,742 900 1,677 1,514 (163) Contracted Services 100-5155-8100-0000 58,102 62,326 64,326 33,505 (30,821) Accounting & Auditing 100-5155-8102-0000 15,123 22,764 21,000 24,022 3,022 Weights & Measures 100-5155-8107-0000 27,600 40,000 40,000 40,000 - Cell Phone 100-5155-8403-0000 600 600 600 600 - - - - - - Total Operating Expenditures 128,611 153,258 156,000 168,782 12,782 Total Expenditures - Finance 448,256$ 495,291$ 496,608$ 518,528$ 21,920$ 81 Department Budget Narrative – Fiscal Year 2026 General Fund General Government: Information Technology - 5157 DEPARTMENT MANAGER Finance Director DEPARTMENT DESCRIPTION The Information Technology Department is responsible for technology used throughout Village Hall and other Village facilities. The IT Department supports and maintains organization-wide telecommunications systems including the wide area network, local are a networks, and telephone and voice mail systems. Services include data center management and network security, help desk support and ongoing support and maintenance for office automation equipment including desktop, laptop, and tablet PC’s. The IT Department takes the lead responsibility for planning and managing the installation of new organization -wide systems and applications, and support for applications including specialized department functions. STAFFING Positions (FTE) 2023 Actual 2024 Actual 2025 Actual 2026 Budget Network Administrator 1.00 1.00 1.00 1.00 IT Specialist 0.00 1.00 1.00 1.00 Multimedia Communications Specialist 1.00 0.00 0.00 0.00 Total 2.00 2.00 2.00 2.00 Staffing Notes: 1. Of the 2.00 FTE in the IT Department, the cost of 0.40 FTE is allocated to the Water, Sewer, and Storm Water Utility enterprise funds to reflect the cost of administrative support for those operations. 2. The Multimedia Communications Specialist position moved to the Communications budget in 2024. 2025 ACCOMPLISHMENTS • Upgrade and install new A/V equipment in Community Pool Multi-purpose Room. • Upgrade and replace wireless presentation devices in Community Center. • Upgraded and replaced both projectors in the Community Center Grand Park Room. • Upgrade and install two new Layer 3 redundant switches. • Upgrade and install new Genetec Cloud Link Device. • Upgrade and install new Security keypad in Village Hall. • Upgrade aging server virtual machines. • Upgrade and install new multifunctional copiers/printers in Clerk's, Community Pool, Community Center, and Public Safety Investigation offices. • Annual replacement of older pc/laptop hardware. 82 DEPARTMENT ACTIVITY MEASURES Activity 2023 Actual 2024 Actual 2025 Actual 2026 Budget Workstations (Desktop/Laptops) 125 139 145 iPads 28 28 30 Printers 23 22 22 Network Switches 22 22 22 Wireless Access Points 27 27 28 • 2023 Data not available. 2026 OBJECTIVES • Upgrade and install four Layer 2 25Gb (LAN / SAN) redundant switches. • Upgrade and replace Cradlepoints in Public Safety fire trucks, ambulances, and utility vehicles. • Continued refinement and redesign Village intranet website. • Upgrade and install new multifunctional copiers/printers in Community Center, Public Safety Records, and Clerk / Community Development areas. • Create API integrations between new financial systems with payroll and RecTrac. • Phase 1 of 3 wireless Village Hall access point upgrades. • Annual replacement of older pc/laptop hardware. • Upgrade and replace several Village Hall cameras. • Upgrade aging server virtual machines. • Continued enhancements to Village’s MuniCRM program. BUDGET SUMMARY • Wages and Benefits: Cost of living wage adjustments, increased benefit premiums, and increased WRS costs. • Software Maintenance: Increase due to various price increases by vendors for yearly software maintenance and licensing; including Genetec, Microsoft, Absolute Secure Access, and Adobe Acrobat Pro. Additional Microsoft licenses for staff are included in this line item. • Contracted Services: Increase due to price increase in NINJIO credential monitoring. 83 Department Budget Expenditures - Fiscal Year 2026 General Fund General Government: Information Technology - 5157 2024 2025 2025 2026 BUDGET ACCOUNT DESCRIPTION GL NUMBER ACTUAL FORECAST BUDGET BUDGET AMT CHANGE WAGES Total Wages 116,239$ 141,309$ 141,309$ 149,241$ 7,932$ BENEFITS Medicare/FICA 100-5157-5210-0000 8,754 10,810 10,810 11,417 607 Health Insurance 100-5157-5220-0000 36,622 25,519 25,519 26,145 626 Dental Insurance 100-5157-5225-0000 1,503 1,708 1,716 1,768 52 Life Insurance 100-5157-5230-0000 114 180 217 228 11 Retirement 100-5157-5250-0000 7,907 9,821 9,821 10,745 924 - - - - - Total Benefits 54,899 48,038 48,083 50,303 2,220 - - - - - Total Wages and Benefits 171,138 189,347 189,392 199,544 10,152 OPERATING EXPENDITURES Office Supplies 100-5157-6100-0000 2,753 3,000 3,000 3,000 - Software Maintenance 100-5157-6213-0000 59,966 65,553 65,213 67,801 2,588 Training/Conference 100-5157-7100-0000 - 175 350 350 - Contracted Services 100-5157-8100-0000 18,568 16,167 15,440 19,465 4,025 Computer Consulting 100-5157-8101-0000 22,883 20,000 22,000 22,000 - Cell Phone 100-5157-8403-0000 1,000 1,200 1,200 1,200 - - - - - - Total Operating Expenditures 105,170 106,095 107,203 113,816 6,613 Total Expenditures - Information Technology 276,308$ 295,442$ 296,595$ 313,360$ 16,765$ 84 Department Budget Narrative – Fiscal Year 2026 General Fund General Government: Legal Services - 5161 DEPARTMENT MANAGER Village Manager DEPARTMENT DESCRIPTION The Department of Legal Services provides legal advice and opinions to the Village Board, Village Committees and Village Staff. The department also oversees all human resources function. The department may contract with outside legal sources if necessary to assist with unplanned litigation, labor and employment issues, and other legal questions in specialty areas as the need may arise. SERVICES PROVIDED • Advise Village Board, committees, and staff on routine and specific legal matters. • Draft ordinances, resolutions, and other board and committee documents. • Draft various legal documents for development, purchase, use, and sale of real estate. • Review and draft contracts as needed for all Village Departments, construction projects, and other services. • Prosecute municipal court citations. • Oversite of Village related claims and litigation. STAFFING Positions (FTE) 2023 Actual 2024 Actual 2025 Actual 2026 Budget Village Attorney / Deputy Village Manager 1.00 1.00 1.00 0.00 Confidential Executive Assistant 0.30 0.30 0.30 0.21 HR Generalist 0.00 1.00 1.00 0.00 Total 1.30 2.30 2.30 0.21 Staffing Notes: 1. Village Attorney/Deputy Village Manager position replaced with contracted general counsel services. 2. The Confidential Executive Assistant is allocated to the Village Board/Administration (63.75%), Legal Services (21.25%), and Utility (15.0%) department budgets. 2025 ACCOMPLISHMENTS • Successfully transitioned between attorneys after previous Village Attorney left employment with the Village. • Assisted with collective bargaining between the Village and Ashwaubenon Public Safety Officers Association for a new collective bargaining agreement. • Transitioned from full-time attorney position to contracted general counsel and prosecution services from Town and Counsel. DEPARTMENT ACTIVITY MEASURES Activity measures will be identified and recorded beginning with the 2027 Budget. 2026 OBJECTIVES 85 • Continue collaborating with staff and consultants to negotiate and finalize acquisition of additional properties for Village purposes and economic development. • Continue facilitating various development projects in the Village. • Review legal issues related to planning, development, service delivery and advising elected officials and staff regarding appropriate processes and making recommendations regarding Code of Ordinances and administrative policy changes. BUDGET SUMMARY • Legal Services budget is significantly different in 2026 . The Village is now contracting general counsel and prosecution services from Town and Counsel; the full-time Village Attorney position was eliminated. Also, t he HR Generalist position and related HR costs were moved from this budget to the newly create d Human Resources budget. • Wages and Benefits: Only include costs related to the Confidential Executive Assistant position. Cost of living wage adjustments, increased benefit premiums, and increased WRS costs. • Dues & Subscriptions: $1.350 is for Register of Deeds recording costs. • Contracted Services: Starting in the fourth quarter of 2025, the Village is now contracting general counsel and prosecution services from Town and Counsel. 86 Department Budget Expenditures - Fiscal Year 2026 General Fund General Government: Legal Services - 5161 2024 2025 2025 2026 BUDGET ACCOUNT DESCRIPTION GL NUMBER ACTUAL FORECAST BUDGET BUDGET AMT CHANGE WAGES Total Wages 194,261$ 158,878$ 220,655$ 14,640$ (206,015)$ BENEFITS Medicare/FICA 100-5161-5210-0000 13,755 12,154 16,881 1,120 (15,761) Health Insurance 100-5161-5220-0000 33,458 42,503 42,503 5,366 (37,137) Dental Insurance 100-5161-5225-0000 2,296 2,223 2,650 361 (2,289) Life Insurance 100-5161-5230-0000 188 352 420 20 (400) Retirement 100-5161-5250-0000 13,198 11,042 15,336 1,054 (14,282) - - - - - Total Benefits 62,895 68,274 77,790 7,921 (69,869) - - - - - Total Wages and Benefits 257,156 227,152 298,445 22,561 (275,884) OPERATING EXPENDITURES Office Supplies 100-5161-6100-0000 318 250 500 - (500) Training/Conference 100-5161-7100-0000 613 100 700 - (700) Dues & Subscriptions 100-5161-7120-0000 3,349 3,273 4,575 1,350 (3,225) Mileage Reimbursement 100-5161-7130-0000 245 - 250 - (250) Contracted Services 100-5161-8100-0000 17,192 62,840 10,000 129,000 119,000 Cell Phone 100-5161-8403-0000 1,100 1,263 1,200 - (1,200) - - - - - Total Operating Expenditures 22,817 67,726 17,225 130,350 113,125 Total Expenditures - Legal Services 279,974$ 294,878$ 315,670$ 152,911$ (162,759)$ 87 Department Budget Narrative – Fiscal Year 2026 General Fund General Government: Village Hall Maintenance - 5171 DEPARTMENT MANAGER Director of Public Works DEPARTMENT DESCRIPTION The Village Hall Maintenance Department provides support services for Village Hall buildings and grounds. SERVICES PROVIDED • Operation and maintenance of all Village heating, cooling, plumbing, and mechanical systems. • Lighting system operation and maintenance for Village Hall and parking lots. • Utility (electric, natural gas, water, sewer) services for Village Hall. • Parking lot maintenance for Village Hall. • Janitorial services for Village Hall. STAFFING • Village Hall Maintenance tasks are staffed by the Public Works Field Operators as needs arise. Each employee codes their timecards accordingly. For budgeting purposes, a portion of the total Public Works Maintenance employee budgeted wages are allocated to this budget based on prior year trends and projected 2025 projects. 2025 ACCOMPLISHMENTS • Pavement Marking refreshed on west parking lot. • Various HVAC component replacements. • Replaced water heater at the south end of Village Hall. • Various Garage Door component replacements. DEPARTMENT ACTIVITY MEASURES • Department will work in 2026 to establish activity measures around staff maintenance requests and internal Village Hall projects utilizing existing Public Works staff. 2026 OBJECTIVES • Increase preventative maintenance on HVAC equipment. BUDGET SUMMARY • Wages and Benefits: Increased benefit premiums and increased WRS costs. • Building & Equipment Repairs: Increased $30,500 for duct cleaning in the Public Safety Bunk room area, annual inspection, testing, and cleaning of the air quality sensors in the Public Safety Fire Garage, annual tune up of the Liebert Systems, and deep cleaning of the chiller. • Cleaning Contract: Increased $1,500 due to annual cost increases. • Electric: Increased to match actual trend and a 3.0% fee increase. • Water/Sewer/Storm Water: Increased to match actual trend and for anticipated usage fee increases. 88 Department Budget Expenditures - Fiscal Year 2026 General Fund General Government: Village Hall Maintenance - 5171 2024 2025 2025 2026 BUDGET ACCOUNT DESCRIPTION GL NUMBER ACTUAL FORECAST BUDGET BUDGET AMT CHANGE WAGES Total Wages 36,657$ 35,085$ 35,000$ 35,000$ -$ BENEFITS Medicare/FICA 100-5171-5210-0000 2,551 2,678 2,678 2,678 - Health Insurance 100-5171-5220-0000 - 9,095 9,095 9,076 (19) Dental Insurance 100-5171-5225-0000 300 553 642 616 (26) Life Insurance 100-5171-5230-0000 85 222 143 147 4 Retirement 100-5171-5250-0000 1,119 2,433 2,433 2,520 87 - - - - - Total Benefits 4,056 14,981 14,991 15,037 46 - - - - - Total Wages and Benefits 40,712 50,066 49,991 50,037 46 OPERATING EXPENDITURES Operating Supplies 100-5171-6101-0000 8,696 7,800 7,800 7,800 - Building & Equipment Repairs 100-5171-6211-0000 73,669 27,500 27,500 58,000 30,500 Fire Alarm/Security Maintenance100-5171-6214-0000 8,573 8,472 8,472 8,472 - Cleaning Contract 100-5171-8106-0000 35,271 37,480 37,480 38,980 1,500 Electric 100-5171-8400-0000 71,648 79,012 74,000 81,382 7,382 Water/Sewer/Storm Water 100-5171-8401-0000 13,463 16,686 14,000 18,188 4,188 - - - - - Total Operating Expenditures 211,320 176,950 169,252 212,822 43,570 Total Expenditures - Village Hall Maintenance 252,032$ 227,016$ 219,243$ 262,859$ 43,616$ 89 Department Budget Narrative – Fiscal Year 2026 General Fund General Government: General Government - 5100 DEPARTMENT MANAGER Finance Director DEPARTMENT DESCRIPTION The General Government department accounts for general, nonoperational costs covering all employees or multiple departments or services within the Village, such as property insurance, copy machines and postage. SERVICES PROVIDED • General office supply costs such as paper, copy machines, and telephone services utilized by all office staff. • Fees for credit card, banking, and investment services. • General property and liability and workers' compensation insurance. • Unemployment claims. • Wage reserve to cover employee retirements, unsettled union wages, and other unplanned personnel services changes as approved by Village Board. 2025 ACCOMPLISHMENTS • Completed a banking services request for proposal (RFP) resulting in a new five-year contract that significantly reduced annual banking fees and increased banking interest revenues without losing any banking services. • Changed telephone services provider from TDS to Insight, resulting in over 40% annual savings. 2026 OBJECTIVES • Review property and liability insurance policies to ensure proper coverage for all village assets. • Review of investment options to help reduce banking and investment costs. • Monitor telephone, copier, and postage usage. Review to ensure the Village is securing the lowest cost option. BUDGET SUMMARY • Postage: Increased to match trend. Largest contributor Parks and Recreation brochure postage costs. • Copy Machine: Budget reduced due to effort to reduce copy machine fleet and replace with smaller, more economical units without disruption of internal needs. • Credit Card Fees: 2025 budget was reduced to zero with the plan to push all credit card fees to consumers . A small budget was added to cover non-transferable Park and Recreation software credit card fees. • Bank Fees: Reduced due to a highly successful banking services RFP conducted in 2025 resulting in a new banking services contract that significantly reduced bank fees. • Investment Fees: Increased budget to match trend. Fees are higher due to higher banking investment earnings over the past few years. Overall portfolio value has seen sturdy growth in the past three years. • Property and Liability Insurance: Costs increases related to property valuation updates. • Workers’ Compensation Insurance: Costs decreased due to lower claims over the past year. • Telephone/Pagers: Overall costs have decreased in the past two years due to a change from TDS to Insight. • Wage Reserves/Retirements: Increased budget to $150,000 to provide adequate funding for annual employee retirement accrual payouts. 90 Department Budget Expenditures - Fiscal Year 2026 General Fund General Government: General Government - 5100 2024 2025 2025 2026 BUDGET ACCOUNT DESCRIPTION GL NUMBER ACTUAL FORECAST BUDGET BUDGET AMT CHANGE OPERATING EXPENDITURES Office Supplies 100-5100-6100-0000 4,503 4,000 4,000 4,000 - Postage 100-5100-6304-0000 28,317 27,500 21,000 27,989 6,989 Copy Machine 100-5100-6305-0000 16,605 15,000 19,500 15,450 (4,050) Credit Card Fees 100-5100-6307-0000 22,478 4,860 - 4,320 4,320 Tuition Reimbursement 100-5100-7150-0000 500 - 1,000 1,000 - Contracted Services 100-5100-8100-0000 30,918 - - - - Bank Fees 100-5100-8118-0000 33,700 24,895 36,000 10,186 (25,814) Investment Fees 100-5100-8119-0000 17,978 18,697 17,500 18,500 1,000 Property & Liability Insurance 100-5100-8330-0000 178,858 189,589 189,589 205,733 16,144 Employee Assistance Program 100-5100-8331-0000 4,602 4,602 4,500 4,602 102 Unemployment 100-5100-8332-0000 1,308 2,500 2,500 2,500 - Workers Comp Insurance 100-5100-8334-0000 257,856 304,583 281,063 258,294 (22,769) Telephone/Pagers 100-5100-8402-0000 22,937 20,769 15,500 14,733 (767) Television 100-5100-8405-0000 339 395 290 395 105 Wage Reserve/Retirements 100-5100-8500-0000 394,538 48,999 75,000 150,000 75,000 Operating Transfer Out 100-5100-9200-0000 43,316 183,520 - - - - - - - - Total Operating Expenditures 1,058,754 849,909 667,442 717,702 50,260 Total Expenditures - General Government 1,058,754$ 849,909$ 667,442$ 717,702$ 50,260$ 91 Department Budget Narrative – Fiscal Year 2026 General Fund Public Safety: Police / Fire / Rescue - 5210 DEPARTMENT MANAGER Chief of Public Safety DEPARTMENT DESCRIPTION The Ashwaubenon Department of Public Safety offers police, fire, and rescue services along with a variety of prevention and community support functions. The Village of Ashwaubenon has a population of approximately 18,000 people and a daytime working population of 50,000 people. Ashwaubenon Department of Public Safety has pride in serving the community. Each day Public Safety strives to do its very best to serve the community; to go the extra mile to meet individual needs. SERVICES PROVIDED • Provides high-quality police, fire, and emergency medical services in partnership with the community through dedicated efforts and innovative programs. STAFFING Positions (FTE) 2023 Actual 2024 Actual 2025 Actual 2026 Budget Chief of Public Safety 1.00 1.00 1.00 1.00 Deputy Chief 1.00 1.00 1.00 1.00 Commander 1.00 2.00 2.00 2.00 Captain 4.00 4.00 4.00 4.00 Lieutenant 6.00 6.00 6.00 6.00 Public Safety Officer 41.00 42.00 42.00 42.00 Community Service Officer 1.50 1.50 1.50 1.50 Support Services 3.80 3.80 3.80 3.80 Secretary 1.00 1.00 1.00 1.00 Fire/Rescue Paid-on-Call Part-Time Part-Time Part-Time Part-Time Crossing Guard Part-Time Part-Time Part-Time Part-Time Total 60.30 62.30 62.30 62.30 Staffing Note: 1. Paid-on-Call and Crossing Guard positions are budgeted costs; actuals vary as services are utilized. 2025 ACCOMPLISHMENTS • Successful NFL DRAFT event with over 600,000 attendees. • Received a new firetruck and put into service. • Replaced three police squad cars, Community Service Officer truck, and a Crime Scene Technician van. • Hired part-time Paid-on-Premise Paramedics. • Promoted a new Lieutenant. • Hired a Community Service Officer (replacement of departed CSO). • Acquired new K-9 dog Krypto, to replace retired dog. • Department participated in a countywide Integrated Threat training. 92 DEPARTMENT ACTIVITY MEASURES Activity 2023 Actual 2024 Actual 2025 Projected 2026 Budget Police Activity Incidents 18,056 18,592 18,138 18,262 Calls for Police Service 8,276 7,056 8,061 7,797 Traffic Accidents, Assistance, Citations & Warnings 7,765 9,626 8,068 8,486 Parking Tickets 1,103 851 874 945 Rescue Responses 2,046 2,400 2,148 2,198 Fire Activity Responses 154 312 220 227 2026 OBJECTIVES • Hire Public Safety Officers to fill vacancies. • Hire a second part-time Community Service Officer (replacement of departed CSO). • Establish a list of Paid-on Premise Paramedics. • Develop plans for a new Public Safety Building. • Replace two police squad cars and C390 vehicle. • Replace School Resource Officer position due to retirement. • Implement new National Emergency Response Information System. BUDGET SUMMARY • Wages and Benefits: Cost of living wage adjustments, increased benefit premiums, and increased WRS costs. • Fire/Rescue Meeting Pay: Increased $5,000 to adjust to actual trends. • Overtime: Reduced slightly back to normal levels . The b udget was increased in 2025 for NFL draft . Overtime categories are reviewed annually and adjusted for known events and staffing levels. • Range Supplies: Increased to account for inflation. • Janitorial Supplies: Increased $2,000 for towel service due to the 48-hour shifts. • Software Maintenance: Decreased $3,440 due to elimination or changes in software usage. • Uniforms: Increased $2,000 due to contracted officer uniform allowance changes that are based on the CPI. • Public Education: Increased $500 for a requested new Peer Support program to foster wellness for personnel facing professional challenges. • Training/Conference: Reduced $4,000 due to actual trend. • Training/Conference – Paramedic: Reduced $250 due to actual trend. • Training/Conference – Supervisors: Reduced $5,000 to normal levels. 2025 included additional one-time event. • Dues & Subscriptions : Reduced $1,300 due to cancellation of accreditation fees, and a couple International Association of Fire Chiefs, and International Association of Chiefs of Police memberships. • Contracted Services: New budget of $143,915 established for the new ten-year Axon body/vehicle camera system. Prior five-year contract was paid by Green Bay Packers and ARPA funds. • Mutual Aid: Increased $10,000 based on formula that determines how many calls were taken by the City of De Pere in previous years. • Equipment Use Charge: Budget increased $50,830 to account for new vehicle purchases over the past years . Newer vehicles have higher depreciation charges due to their higher costs from the vehicles being replaced. • Physical/Psych Exams – NFPA Physicals: This amount is based on the number of personnel needing physicals that year. In 2026 nine PSOs and 2 POCs will need NFPA physicals, down from previous years. • Physical/Psych Exams – New Hire: Decreased $3,000 to reflect expected hiring trends. • Electric: Increased $989 to better match actual trend and account for 3.0% rate increase. 93 Department Budget Expenditures - Fiscal Year 2026 General Fund Public Safety: Police/Fire/Rescue - 5210 2024 2025 2025 2026 BUDGET ACCOUNT DESCRIPTION GL NUMBER ACTUAL FORECAST BUDGET BUDGET AMT CHANGE WAGES Salaries 100-5210-51__-0000 5,484,866$ 5,670,212$ 5,512,266$ 6,037,519$ 525,253$ Overtime 100-5155-5111-0000 728,127 740,131 710,000 701,500 (8,500) Fitness 100-5210-5101-0000 1,589 1,407 - - - FLSA 100-5210-5102-0000 54,564 65,000 65,000 60,000 (5,000) Fire/Rescue Meeting Pay 100-5210-5103-0000 46,707 45,000 45,000 50,000 5,000 Paid on Premise Pay 100-5210-5104-0000 710 - - - - Longevity 100-5210-5120-0000 1,660 1,000 1,440 840 (600) - - - - - Total Wages 6,318,223 6,522,750 6,333,706 6,849,859 516,153 BENEFITS Medicare/FICA 100-5210-5210-0000 467,070 506,048 484,532 524,015 39,483 Health Insurance 100-5210-5220-0000 990,434 1,070,668 1,074,868 1,021,070 (53,798) Dental Insurance 100-5210-5225-0000 70,511 70,011 73,277 73,076 (201) Life Insurance 100-5210-5230-0000 9,558 10,398 10,417 11,207 790 Retirement 100-5210-5250-0000 855,375 949,923 922,561 1,001,017 78,456 Public Safety Trust Fund 100-5210-5300-0000 55,000 55,000 56,000 56,000 - - - - - - Total Benefits 2,447,947 2,662,048 2,621,655 2,686,385 64,730 - - - - - Total Wages and Benefits 8,766,171 9,184,798 8,955,361 9,536,244 580,883 OPERATING EXPENDITURES Office Supplies 100-5210-6100-0000 8,256 8,000 8,000 8,000 - Operating Supplies 100-5210-6101-0000 6,082 5,000 5,000 5,000 - Operating Supplies - Police 100-5210-6101-3301 6,576 6,500 8,000 8,000 - Operating Supplies - Fire 100-5210-6101-3302 5,643 6,000 10,000 9,000 (1,000) Operating Supplies - Rescue 100-5210-6101-3303 36,956 37,000 38,000 38,000 - Operating Supplies - Investigations 100-5210-6101-3305 1,988 2,000 2,000 2,000 - Operating Supplies - Police Blood Draws 100-5210-6101-3307 1,044 834 1,500 1,500 - Operating Supplies - Electronics 100-5210-6101-3309 521 1,000 1,500 1,000 (500) Operating Supplies - Crossing Guards 100-5210-6101-3360 248 500 800 800 - Operating Supplies - EMS Grant 100-5210-6101-5308 222 - - - - Evidence Supplies 100-5210-6102-0000 2,181 2,500 3,000 3,000 - Range Supplies 100-5210-6104-0000 23,411 23,600 23,600 24,000 400 Forms 100-5210-6105-0000 1,863 2,250 3,250 2,500 (750) Janitorial Supplies 100-5210-6109-0000 7,870 7,000 7,000 9,000 2,000 Gas & Oil 100-5210-6200-0000 94,568 95,000 100,000 100,000 - Building & Equipment Repairs 100-5210-6211-0000 11,414 10,000 13,000 13,000 - Software Maintenance 100-5210-6213-0000 34,871 36,460 38,460 35,020 (3,440) Equipment Maintenance 100-5210-6215-0000 14,387 16,500 16,500 16,500 - Building Furnishings 100-5210-6306-0000 4,038 4,500 4,500 4,500 - Uniforms 100-5210-6401-0000 51,457 50,000 58,000 60,000 2,000 Uniforms - Honor Guard 100-5210-6401-3370 2,222 2,000 2,500 2,500 - Uniforms - Initial Issue 100-5210-6401-3376 31,268 30,000 34,000 34,000 - Grant Expenses - EMS Grant 100-5210-6500-5308 5,840 21,303 4,400 4,400 - Grant Expenses - EMT-Basic Training/Refresher 100-5210-6500-5309 5,235 4,209 2,450 2,450 - Public Education 100-5210-6502-0000 2,270 2,500 2,500 3,000 500 DARE/Liaison Program 100-5210-6503-0000 - 4,000 4,000 4,000 - Citizens Academy 100-5210-6506-0000 - 750 750 750 - Cadets Program 100-5210-6507-0000 - 2,500 2,500 2,500 - Training/Conference 100-5210-7100-0000 37,336 30,000 34,000 30,000 (4,000) Training/Conference - Paramedic 100-5210-7100-3303 10,794 19,250 22,250 22,000 (250) Training/Conference - Supervisors 100-5210-7100-3306 12,457 10,000 15,000 10,000 (5,000) Training/Conference - EMT-Basic Training/Refresher 100-5210-7100-5309 250 - - - - Dues & Subscriptions 100-5210-7120-0000 9,888 10,500 10,500 9,200 (1,300) Mileage Reimbursement 100-5210-7130-0000 226 1,200 1,500 1,500 - Fitness Test & Equipment Maint 100-5210-7140-0000 557 1,250 1,500 1,500 - 94 Department Budget Expenditures - Fiscal Year 2026 General Fund Public Safety: Police/Fire/Rescue - 5210 2024 2025 2025 2026 BUDGET ACCOUNT DESCRIPTION GL NUMBER ACTUAL FORECAST BUDGET BUDGET AMT CHANGE Contracted Services 100-5210-8100-0000 157 - - 143,915 143,915 Mutual Aid 100-5210-8104-0000 25,327 35,700 30,000 40,000 10,000 Vehicle Repairs 100-5210-8201-0000 80,547 60,000 60,000 60,000 - Vehicle Repairs - Accident 100-5210-8201-1006 20,380 4,105 - - - Equipment Use Charge 100-5210-8202-0000 317,505 357,837 357,837 408,667 50,830 Radio Maintenance 100-5210-8203-0000 423 1,200 1,500 1,500 - Physical/Psych Exams - NFPA Physicals 100-5210-8300-3373 1,818 4,400 4,400 3,000 (1,400) Physical/Psych Exams - New Hire 100-5210-8300-3374 12,291 12,000 12,000 9,000 (3,000) Electric 100-5210-8400-0000 8,928 10,584 9,913 10,902 989 Water/Sewer/Storm Water 100-5210-8401-0000 1,850 2,037 2,300 2,220 (80) Telephone/Pagers 100-5210-8402-0000 53 - - - - Cell Phone 100-5210-8403-0000 31,776 32,000 32,000 32,000 - Teletype 100-5210-8404-0000 4,860 4,900 4,900 4,900 - Equipment > $5,000 100-5210-9120-0000 9,973 - - - - - - - - - Total Operating Expenditures 947,825 978,869 994,810 1,184,724 189,914 Total Expenditures - Police/Fire/Rescue 9,713,996$ 10,163,667$ 9,950,171$ 10,720,968$ 770,797$ 95 Department Budget Narrative – Fiscal Year 2026 General Fund Public Safety: Fire Inspection - 5230 DEPARTMENT MANAGER Chief of Public Safety DEPARTMENT DESCRIPTION The Fire Inspection Department serves the Village of Ashwaubenon in fire safety through routine annual inspections of commercial buildings, site plan review of new construction and reviews of special event plans. SERVICES PROVIDED • State mandated inspections and reinspection of commercial properties and multi-tenant buildings. • Site plan review of new buildings. • Oversight of Village Knox Box Program. • Provide pyrotechnic and tent inspections for various events throughout the Village. STAFFING Positions (FTE) 2023 Actual 2024 Actual 2025 Actual 2026 Budget Fire Inspector 1.00 0.00 0.00 0.00 Fire Marshall 0.00 0.00 0.00 1.00 Part-time Fire Inspector (2) 1.00 1.00 1.00 0.00 Total 2.00 1.00 1.00 1.00 2025 ACCOMPLISHMENTS • On pace for full completion of state mandated inspection of commercial properties. • Successfully reviewed permits for pyrotechnics and tents for various sports or other special events. • Navigated a reporting change, with ongoing work to complete in-house reporting program. • Collaborated with Community Development and Building Inspection staff on site plan reviews. • Moved to in-house fire inspection billing and dropped contracted party billing. DEPARTMENT ACTIVITY MEASURES Activity 2023 Actual 2024 Actual 2025 Actual 2026 Budget Fire Inspections 1,275 1,235 1,171 1,227 Fire Inspection Violations 2,192 1,773 1,815 1,927 Special Event Inspections 37 11 37 28 2026 OBJECTIVES • Hire a full-time Fire Marshall to coordinate overall activities of the unit. • Work to complete all inspections in-house and phase out contracted inspections towards end of 2026. • Implement new GIS based inspection reporting software. BUDGET SUMMARY • Wages and Benefits: New Fire Marshall position added to budget. Offset by removing two part-time positions. • Contracted Services: Reduced contracted fire inspection services with the hire of a new Fire Marshall. Plan is to eliminate contracted services in 2027. 96 Department Budget Expenditures - Fiscal Year 2026 General Fund Public Safety: Fire Inspection - 5230 2024 2025 2025 2026 BUDGET ACCOUNT DESCRIPTION GL NUMBER ACTUAL FORECAST BUDGET BUDGET AMT CHANGE WAGES Total Wages 61,366$ 67,300$ 56,846$ 91,208$ 34,362$ BENEFITS Medicare/FICA 100-5230-5210-0000 4,388 5,148 4,348 6,977 2,629 Health Insurance 100-5230-5220-0000 - - - 25,254 25,254 Dental Insurance 100-5230-5225-0000 - - - 1,698 1,698 Life Insurance 100-5230-5230-0000 - - - 77 77 Retirement 100-5230-5250-0000 - - - 14,055 14,055 - - - - - Total Benefits 4,388 5,148 4,348 48,061 43,713 - - - - - Total Wages and Benefits 65,753 72,448 61,194 139,269 78,075 OPERATING EXPENDITURES Office Supplies 100-5230-6100-0000 269 300 600 600 - Gas & Oil 100-5230-6200-0000 856 800 800 800 - Software Maintenance 100-5230-6213-0000 2,118 1,887 1,850 1,850 - Fire Alarm/Security Maint 100-5230-6214-0000 279 - - - - Training/Conference 100-5230-7100-0000 1,379 750 2,000 2,000 - Dues & Subscriptions 100-5230-7120-0000 165 200 500 500 - Contracted Services 100-5230-8100-0000 21,137 23,000 46,000 25,000 (21,000) Vehicle Repairs 100-5230-8201-0000 - - 1,500 - (1,500) - - - - - Total Operating Expenditures 26,202 26,937 53,250 30,750 (22,500) Total Expenditures - Fire Inspection 91,955$ 99,385$ 114,444$ 170,019$ 55,575$ 97 Department Budget Narrative – Fiscal Year 2026 General Fund Public Safety: Building Inspection - 5241 DEPARTMENT MANAGER Director of Community Development DEPARTMENT DESCRIPTION The Building Inspection Department’s primary objective is to protect the safety, health, and welfare of the residents, visitors, and general public through the issuance of building permits and inspections while maintaining neighborhood aesthetics and property values. Building Inspection is a division of the Community Development Department. SERVICES PROVIDED • Review and issue building permits. • Perform residential and commercial building inspections for all trades. • Provide building information assistance to residents and contractors. • Enforce national, state, and local building codes and ordinances. STAFFING Positions (FTE) 2023 Actual 2024 Actual 2025 Actual 2026 Budget Chief Building Inspector 0.00 1.00 1.00 1.00 Building Inspector 2.00 1.00 1.00 1.00 Customer Service Representative / Secretary 0.30 0.30 0.30 0.30 Accounts Receivable / Utility Clerk 0.10 0.10 0.10 0.10 Code Enforcement Official 0.40 0.00 0.00 0.00 Total 2.80 2.40 2.40 2.40 Staffing Notes: 1. Of the 3.40 FTE in the Building Inspection Department, the cost of 0.80 FTE is allocated to the Water, Sewer, and Storm Water Utility enterprise funds to reflect the cost of administrative support for those operations. 2. The CSR/Secretary position is allocated to Building Inspection (30%), Engineering (25%), Street Administration (30%), and Uti lity (15%) departments. 3. The AR/Utility Clerk position is allocated to Finance (30%), Building Inspection (10%), and Utility (60%) departments. 4. The Code Enforcement Official replaced with Assistant Zoning Administrator and moved to the Community Development budget. 2025 ACCOMPLISHMENTS • Issued 478 permits and performed 1,045 inspections from 01/01/2025 – 10/4/2025. DEPARTMENT ACTIVITY MEASURES Activity 2023 Actual 2024 Actual 2025 Actual 2026 Budget Permits Issued 488 607 478 530 Inspections 1,396 1,383 1,045 1,200 98 2026 OBJECTIVES • Update Ashwaubenon Municipal Code Chapter 5 (Building) in concert with Chapter 17 (Zoning). • Prepare for implementation of updated 2021 commercial building codes. BUDGET SUMMARY • Wages and Benefits: Cost of living wage adjustments, increased benefit premiums, and increased WRS costs. • Shoe Allowance: Increased $100 to reflect updated Village Personnel Manual reimbursement limits. • Training/Conference: Increased $100 for Building Inspector IBC/IMC test fee. • Dues & Subscriptions: Increased $60 for added membership dues for Wisconsin Code Officials Alliance. 99 Department Budget Expenditures - Fiscal Year 2026 General Fund Public Safety: Building Inspection - 5241 2024 2025 2025 2026 BUDGET ACCOUNT DESCRIPTION GL NUMBER ACTUAL FORECAST BUDGET BUDGET AMT CHANGE WAGES Total Wages 116,482$ 131,869$ 132,368$ 137,529$ 5,161$ BENEFITS Medicare/FICA 100-5241-5210-0000 8,553 10,088 10,127 10,521 394 Health Insurance 100-5241-5220-0000 18,042 8,990 8,990 9,209 219 Dental Insurance 100-5241-5225-0000 527 610 612 631 19 Life Insurance 100-5241-5230-0000 233 286 319 390 71 Retirement 100-5241-5250-0000 7,855 9,165 9,199 9,903 704 - - - - - Total Benefits 35,211 29,139 29,247 30,654 1,407 - - - - - Total Wages and Benefits 151,693 161,008 161,615 168,183 6,568 OPERATING EXPENDITURES Office Supplies 100-5241-6100-0000 926 360 360 250 (110) State Stamps 100-5241-6106-0000 1,335 2,655 2,660 2,000 (660) Code Books 100-5241-6112-0000 - 2,406 2,500 500 (2,000) Gas & Oil 100-5241-6200-0000 2,876 2,750 2,750 2,750 - Software Maintenance 100-5241-6213-0000 1,190 400 400 350 (50) Licenses 100-5241-6303-0000 799 480 480 265 (215) Uniforms 100-5241-6401-0000 70 - - - - Shoe Allowance 100-5241-6402-0000 321 400 400 500 100 Training/Conference 100-5241-7100-0000 1,425 2,400 2,700 2,800 100 Dues & Subscriptions 100-5241-7120-0000 260 345 335 395 60 Vehicle Repairs 100-5241-8201-0000 1,076 750 1,000 1,000 - Equipment Use Charge 100-5241-8202-0000 8,607 8,607 8,607 8,607 - Cell Phone 100-5241-8403-0000 1,703 1,857 1,692 1,692 - Furniture & Fixtures < $5,000 100-5241-9111-0000 - 1,437 1,900 - (1,900) - - - - - Total Operating Expenditures 20,587 24,847 25,784 21,109 (4,675) Total Expenditures - Building Inspection 172,280$ 185,855$ 187,399$ 189,292$ 1,893$ 100 Department Budget Narrative – Fiscal Year 2026 General Fund Public Works and Sanitation DEPARTMENT MANAGER Public Works Director DEPARTMENT DESCRIPTION The Village of Ashwaubenon Public Works Department is responsible for all operational and maintenance activities needed provide safe and efficient roadways for all modes of travel, to provide garbage, recycling, and large rubbish pick-up, to provide winter maintenance and to provide timely repairs to all Village infrastructure and assets. The Public Works Department also assists with construction and maintenance of numerous Parks and Recreation projects, assists in the maintenance of Village Hall and other Village facilities, and assists the Public Safety Department with all major events with traffic and crowd control operations. The Public Works Department aids in all facets of the overall operation of the Village. SERVICES PROVIDED PUBLIC WORKS Engineering - 5405 • Design and bidding coordination for all construction projects. • Construction inspection and administration for construction projects. • GIS database and data maps for all planning and development projects. • Engineering review of all pre-development and site plan reviews submittals. • Right-of-way permit administration. • Interdepartmental engineering services. • Long range planning to maintain all of Village Infrastructure. Street Administration - 5421 • Manage 19 FTE employees. • Manage the yearly public works and sanitation budgets. • Supervise the daily operations of all services provided by the department. • Provide customer service to residents and businesses as needed. • Ensure all regulatory permits are maintained for public works field operations. • Assists the Public Works Director with managing the safety program for the department including all personal protective equipment. Garage - 5410 • Full mechanic service to all Village vehicles. • Small engine repair and maintenance. • Full welding and fabrication services. • Parts inventory maintenance. • Assist with various public works projects or tasks as needed. Street Maintenance - 5431 • Street patching and repairs. • Maintenance of all Village right of ways including removal of litter. • Street tree trimming to ensure that the tree canopy does not damage equipment. 101 Curb & Gutter - 5433 • Maintenance and repair of all Village roadway curb and gutter. • Curb and gutter replacement in conjunction with annual mill-pave. Snow & Ice Control - 5435 • Provide prompt response to snow and ice events to maintain safe vehicular travel throughout the Village. • Snow and ice clearing to a variety of Village sidewalks and trails. • Provide snow and ice clearing to Ashwaubenon School District parking lots. Traffic Control - 5441 • Maintenance of Village Street signage. • Work jointly with the City of Green Bay Public Works in maintenance of all Village traffic signals. • Work jointly with the Green Bay Packers to provide necessary traffic control for Lambeau Field and Titletown events. Street Lighting - 5442 • Fund the entire street lighting network within the Village. • Wisconsin Public Service maintains the Village's street lighting system. Sidewalk Maintenance - 5444 • Maintenance of all Village sidewalks along Village right-of-way. • Perform annual sidewalk inspections. School District Maintenance - 5447 • Limited work is performed unless there is an emergency. Labor for Others - 5449 • Provide Public Works services for other entities as needed for projects or events such as one -time traffic control assistance or minor repairs. Transit System - 5455 • Funding for Green Bay Transit public transportation services within the Village. SANITATION Garbage and Refuse Collection- 5710 • Weekly curbside refuse collection for all Village residents. • Monthly large rubbish collection. • Delivery of refuse collection to Brown County Waste Transfer Stations or South Landfill. Recycling - 5720 • Biweekly curbside recyclable collection to all Village residents. • Delivery of recycling collection to Brown County Recycling Transfer Station. Landfill - 5730 • Funding for the disposal of all solid waste and recycling collection. 102 Weed Control - 5740 • Maintenance of grass median islands, bridge abutments, and other Village right-of-way. Wood Chipping - 5760 • Collection, chipping, and disposal of curbside tree and brush/branches within the Village. STAFFING Positions (FTE) 2023 Actual 2024 Actual 2025 Actual 2026 Budget ENGINEERING: Village Engineer 1.00 1.00 1.00 1.00 GIS Coordinator 1.00 1.00 1.00 1.00 Engineering Technician 0.00 1.00 1.00 1.00 Customer Service Secretary 0.25 0.25 0.25 0.25 Summer Assistant 0.30 0.30 0.30 0.30 PUBLIC WORKS: Director of Public Works 1.00 1.00 1.00 1.00 Street Supervisor 1.00 1.00 1.00 1.00 Customer Service Secretary 0.30 0.30 0.30 0.30 Lead Mechanic 1.00 1.00 1.00 1.00 Mechanic 2.00 2.00 2.00 2.00 Inventory Control Specialist 1.00 1.00 1.00 1.00 Street Foreman 2.00 2.00 2.00 2.00 Public Works Field Operator I 2.00 2.00 2.00 2.00 Public Works Field Operator II 7.00 7.00 7.00 7.00 Seasonal Workers – Part-Time 0.50 0.50 0.50 0.50 SANITATION: Public Works Field Operator I 3.00 3.00 3.00 3.00 Public Works Field Operator II 2.00 2.00 2.00 2.00 Total 25.35 26.35 26.35 26.35 Staffing Notes: 1. All Engineering positions’ staffing costs are recorded within the Engineering Department budget. 2. Public Works positions’ staffing costs are allocated to all Public Works and Sanitation Department budgets based on prior year actual costs and projected projects and work needs. 3. Sanitation positions’ staffing costs are recorded within the Garbage & Refuse Collection and Recycling Department budgets. 4. Of the 26.35 FTE in the Engineering, Public Works, and Sanitation departments, 5.05 FTE are allocated to the Water, Sewer, an d Storm Water Enterprise Funds to reflect the cost of services provided to those operations. 2025 ACCOMPLISHMENTS • Cormier Sidewalk Replacement (Ridge Road to Shady Lane). • Traffic Signal Controller replacement. • Rectangular Rapid Flashing Beacon installation on Cormier Road and Holmgren Way. 103 • South Point bike lane Pavement marking. • Various bridge repairs. • All right of way maintenance in relation to NFL Draft. • Public Works garage HVAC replacement. • Pavement maintenance including mill/pave, crack filling, and mastic repairs. • Replacement of the garage air compressor. DEPARTMENT ACTIVITY MEASURES Activity 2023 Actual 2024 Actual 2025 Estimated 2026 Budget* Right of Way Permits Issued 102 128 105 112 Miles of Roads Resurfaced 6.3 3.5 4.7 4.8 Average Paser Rating 6.22 6.19 6.16 6.19 Miles of Roads Crack Sealed 4 6 10 6 Tons of Garbage Collected 4,240 4,110 4,220 4,190 Pounds of Salt Used 1,610 1,540 1,480 1,543 Public GIS App Engagement AGOL N/A 10,556 20,000 15,278 ARCGIS Enterprise GIS Data / Apps Created / Updated N/A 82 126 104 Address Assignment / Requests N/A 31 35 33 Number of Employee Licenses N/A 19 24 22 • Average of years with measured data provided 2026 OBJECTIVES • Design Morris Avenue (Holmgren Way to Ashland Avenue) for reconstruction. • Planning for the Public Works Garage expansion. • Construction of the new salt shed, fuel island, and cold storage building. • Complete Public Works Garage roof replacement. • Replace light duty fleet scanner. • Build extension of Village Hall campus fence. • Replacement of plasma cutter. • Replacement of two exterior doors in the Public Works Garage. BUDGET SUMMARY • Engineering: o Wages and Benefits: Cost of living wage adjustments, increased benefit premiums, and increased WRS costs. o Wages and Benefits: Increased part-time Public Works office assistant position hours to allow additional work hours during winter and spring breaks. o Software Maintenance: Increased $8,200 to account for the GIS change to ESRI Enterprise including work block hours, GPS Rover software updates, and general increases in annual fees. o Contracted Services: Decreased $2,100 from a new landfill water sampling and site maintenance contract. o Engineering Services: Decreased $2,000 to better manage costs. 104 • Street Administration: o Wages and Benefits: Cost of living wage adjustments, increased benefit premiums, and increased WRS costs o Mileage Reimbursement: Budget line eliminated and replaced with wage adjustment. o Cell Phone: Increased $700 to better match actual trend. All street department personnel cell phones are within this budget. • Garage: o Wages and Benefits: Cost of living wage adjustments, increased benefit premiums, increased WRS costs, and reallocation of public works field operators time and benefits spent in the garage. o Office Supplies: Reduced $1,500 to match actual trend. o Janitorial Supply: Increase $2,000 due to annual cleaning contract increase. o Gas & Oil: Decrease $ 12,500 to match actual trend and due to a more efficient fleet and reduced fuel prices. o Building & Equipment Repairs: Decreased $2,000 due to installing new HVAC system in garage in 2025. o Physical/Psych Exams: Increased $200 due to increase in price for drug screens. o Electric: Increased $6,935 to match actual trend and from increases in natural gas and electric rates. o Water/Sewer/Storm Water: Increased $407 due to all utilities increasing their rates. • Street Maintenance: o Wages and Benefits: Cost of living wage adjustments, increased benefit premiums, increased WRS costs, and reallocation of public works field operators time and benefits spent throughout all Public Works and Sanitation departments. Total personnel are the same; however, each year wages and benefits are reallocated based on actual time spent in each department. o Equipment Use Charge: Decreased $23,006 from eliminating prior year assets that were paid through a Village debt issue. o Physical/Psych Exams: Up $300 from price increases for drug screens and for more screens. • Curb & Gutter: o Operating Supplies: Reduced $5,000 to match actual needs and as an effort to better manage costs. • Snow & Ice Control: o Operating Supplies: Decreased $14,000 due to more mild winters and less salt usage. • Traffic Control: o Operating Supplies: Increased $8,000 to align with trend due to knock downs and aging equipment. • Street Lighting: o Electric: Increased $1,695 for normal cost increases but offset by more efficient lighting replacements. • Sidewalk Maintenance: o Operating Supplies: Decreased $1,000 due to improved sidewalk conditions, aided by the 2025 Cormier Road sidewalk replacement. • Transit System: o Contracted Services: Increased $17,415 due to projected Green Bay Metro bus service fee increase. • Garbage & Refuse Collection: o Wages and Benefits: Cost of living wage adjustments, increased benefit premiums, increased WRS costs, and reallocation of public works field operators time and benefits spent in this department. o Contracted Services: Increased $3,600 for the garbage calendar mailing costs. o Equipment Use Charge: Increased $750 due to annual changes in vehicle depreciation chargeback. • Recycling: o Gas & Oil: Increased $4,500 to match actual trends. o Vehicle Repairs: Decreased $1,000 due to new truck with lower repair costs. o Physical/Psych Exams: $100 budget added to cover annual charges. • Landfill: o Brown County Landfill: Increased $15,000 due to a $1.50 per ton rate increase for garbage drop off. • Wood Chipping: o All costs moved to the Storm Water Utility budget. 105 Department Budget Expenditures - Fiscal Year 2026 General Fund Public Works / Sanitation Public Works Engineering - 5405 2024 2025 2025 2026 BUDGET ACCOUNT DESCRIPTION GL NUMBER ACTUAL FORECAST BUDGET BUDGET AMT CHANGE WAGES Salaries 100-5405-51__-0000 125,121$ 136,913$ 134,794$ 152,046$ 17,252$ Overtime 100-5405-5111-0000 664 736 - - - - - - - - Total Wages 125,785 137,649 134,794 152,046 17,252 BENEFITS Medicare/FICA 100-5405-5210-0000 8,849 10,530 10,311 11,631 1,320 Health Insurance 100-5405-5220-0000 29,149 25,229 25,229 25,847 618 Dental Insurance 100-5405-5225-0000 1,549 1,572 1,690 1,740 50 Life Insurance 100-5405-5230-0000 393 444 580 630 50 Retirement 100-5405-5250-0000 8,212 9,567 8,904 9,691 787 - - - - - Total Benefits 48,152 47,342 46,714 49,539 2,825 - - - - - Total Wages and Benefits 173,937 184,991 181,508 201,585 20,077 OPERATING EXPENDITURES Office Supplies 100-5405-6100-0000 2,874 1,400 2,400 2,400 - Gas & Oil 100-5405-6200-0000 2,103 2,200 2,500 2,200 (300) Software Maintenance 100-5405-6213-0000 17,262 18,240 18,240 26,440 8,200 Shoe Allowance 100-5405-6402-0000 250 - - 250 250 Training/Conference 100-5405-7100-0000 285 300 600 600 - Dues & Subscriptions 100-5405-7120-0000 121 500 500 500 - Contracted Services 100-5405-8100-0000 7,432 6,900 7,100 5,000 (2,100) Engineering Services 100-5405-8115-0000 8,920 7,000 9,000 7,000 (2,000) Vehicle Repairs 100-5405-8201-0000 608 650 650 650 - Physical/Psych Exams 100-5405-8300-0000 80 80 80 80 - Cell Phone 100-5405-8403-0000 796 759 780 780 - - - - - - Total Operating Expenditures 40,731 38,029 41,850 45,900 4,050 Total Expenditures - Engineering 214,668$ 223,020$ 223,358$ 247,485$ 24,127$ 106 Department Budget Expenditures - Fiscal Year 2026 General Fund Public Works / Sanitation Street Administration - 5421 2024 2025 2025 2026 BUDGET ACCOUNT DESCRIPTION GL NUMBER ACTUAL FORECAST BUDGET BUDGET AMT CHANGE WAGES Salaries 100-5421-51__-0000 139,408$ 146,949$ 146,902$ 154,961$ 8,059$ Overtime 100-5421-5111-0000 6,753 920 - - - - - - - - Total Wages 146,161 147,869 146,902 154,961 8,059 BENEFITS Medicare/FICA 100-5421-5210-0000 10,799 11,312 11,238 11,855 617 Health Insurance 100-5421-5220-0000 23,766 25,085 25,085 25,699 614 Health Insurance 100-5421-5220-0000 1,508 1,548 1,554 1,601 47 Life Insurance 100-5421-5230-0000 800 797 846 914 68 Retirement 100-5421-5250-0000 10,154 10,277 10,210 11,157 947 - - - - - Total Benefits 47,029 49,019 48,933 51,226 2,293 - - - - - Total Wages and Benefits 193,190 196,888 195,835 206,187 10,352 OPERATING EXPENDITURES Office Supplies 100-5421-6100-0000 117