2027 Budget - Draft

2027 FISCAL YEAR WORKSHOP: OCTOBER 05, 2027 B U D G E T O P E R A T I N G W O R K S H O P A great place to grow! EXECUTIVE TEAM M i c h e l l e S e i d l , W C M C , C M C D i r e c t o r o f F i n a n c e / C l e r k - T r e a s u r e r A n d r e w J . V i s s e r s , A I C P D i r e c t o r o f C o m m u n i t y D e v e l o p m e n t K y l e C a s p e r , C P R E D i r e c t o r o f P a r k s , R e c r e a t i o n & F o r e s t r y E r i c W o o d k e I n t e r i m D i r e c t o r o f P u b l i c W o r k s V a c a n t V i l l a g e A d m i n i s t r a t o r T o m V a n E g e r e n D i r e c t e d E n f o r c e m e n t O f f i c e r I I T i m H e n n i g , P M P , G I S P G I S / I T M a n a g e r H o n . R o n a l d M e t z l e r M u n i c i p a l J u d g eELECTED OFFICIALS D a v e K a s t e r V i l l a g e T r u s t e e J a c k i e K r u l l V i l l a g e T r u s t e e T o m M u r p h y V i l l a g e T r u s t e e J o h n S i n k l e r V i l l a g e T r u s t e e S t e v e S o u k u p V i l l a g e P r e s i d e n t 2 0 2 7 O P E R A T I N G B U D G E T V I L L A G E O F B E L L E V U E OUR VALUES R e s p o n s i v e n e s s A c c o u n t a b i l i t y I n t e g r i t y D e d i c a t i o n Q u a l i t y I n n o v a t i o n L e a d e r s h i p A s e l e c t e d o f f i c i a l s a n d e m p l o y e e s o f t h e V i l l a g e o f B e l l e v u e w e a r e d e d i c a t e d t o s e r v i n g o u r c o m m u n i t y b y p r o v i d i n g q u a l i t y p u b l i c s e r v i c e s , i m p l e m e n t i n g i n n o v a t i v e p o l i c i e s a n d b e i n g r e s p o n s i v e t o e v e r y o n e w h o l i v e s , w o r k s a n d v i s i t s o u r c o m m u n i t y . O u r p u r p o s e i s t o m a k e B e l l e v u e t h e b e s t p l a c e t o r a i s e a f a m i l y , o w n a b u s i n e s s a n d e n j o y a h i g h q u a l i t y o f l i f e . T o a c c o m p l i s h t h i s p u r p o s e e f f e c t i v e l y , w e s h a r e a c o m m i t m e n t t o w o r k t o g e t h e r t o h o l d o u r s e l v e s a c c o u n t a b l e , t o m a i n t a i n t h e h i g h e s t i n t e g r i t y a n d t o l e a d b y e x a m p l e . OUR MISSION W O R K S H O P T o d d D e l a i n B r o w n C o u n t y S h e r i f f R a y F u i t e n G B M F D F i r e C h i e f PUBLIC SAFETY PARTNERS A great place to grow! LETTER OF TRANSMITTAL ch. 1.0 CONTENTS T A B L E O F All Funds - Operating Revenues All Funds - Operating Expenditures 3.1 3.4 BUDGET SUMMARY ch. 3.0 General Revenues (Taxes) Intergovernmental Revenues Licenses & Permits Fines, Forfeitures & Penalties Public Charges Miscellaneous Revenues Other Financial Resources 4.1 4.2 4.3 4.4 4.5 4.6 4.7 GENERAL FUND REVENUES ch. 4.0 V I L L A G E B O A R D M U N I C I P A L C O U R T L E G A L / P R O F E S S I O N A L S E R V I C E S V I L L A G E A D M I N I S T R A T O R ’ S O F F I C E F I N A N C E / C L E R K - T R E A S U R E R V I L L A G E A S S E S S O R I N F O R M A T I O N T E C H N O L O G Y O T H E R G O V E R N M E N T A L GENERAL FUND EXPENDITURES ch. 5.0 General Government 5 . 1 5 . 2 5 . 3 5 . 4 5 . 5 5 . 9 5 . 1 0 5 . 1 1 L A W E N F O R C E M E N T F I R E & R E S C U E Public Safety 5 . 1 2 5 . 1 3 A D M I N I S T R A T I O N S T R E E T & H I G H W A Y M A I N T E N A N C E S N O W P L O W I N G E N G I N E E R I N G & C O N S T R U C T I O N S T R E E T L I G H T I N G & T R A N S I T B U I L D I N G S & G R O U N D S Public Works 5 . 1 4 5 . 1 5 5 . 1 7 5 . 1 8 5 . 1 9 5 . 2 0 A D M I N I S T R A T I O N P A R K S F O R E S T R Y R E C R E A T I O N & S E N I O R S E R V I C E S Parks, Recreation & Forestry 5 . 2 2 5 . 2 3 5 . 2 5 5 . 2 6 A D M I N I S T R A T I O N B U I L D I N G I N S P E C T I O N P L A N N I N G & Z O N I N G E C O N O M I C D E V E L O P M E N T G I S Community Development 5 . 2 8 5 . 2 9 5 . 3 0 5 . 3 2 5 . 3 3 O T H E R F I N A N C I A L U S E S Other Financial Uses 5 . 3 4 VILLAGE INFORMATION ch. 2.0 THIS CHAPTER WILLBE PREPARED FORTHE DRAFT & FINALVERSIONS ONLY. W O R K S H O P A great place to grow! CONTENTS T A B L E O F SANITATION FUND ch. 6.0 Sanitation 6.1 DEBT SERVICE FUND ch. 7.0 Debt Service7.1 CAPITAL PROJECTS FUNDS ch. 8.0 8.1 8.3 8.4 8.6 General IT TID #1 TID #2 SPECIAL REVENUE FUNDS ch. 9.0 9.1 9.2 9.3 9.4 Trees Park Impact Fees Fire Impact Fees Police Impact Fees ENTERPRISE FUNDS ch. 10.0 10.1 10.6 10.10 Sanitary Sewer Utility Stormwater Management Utility Water Utility INTERNAL SERVICE FUNDS ch. 11.0 11.1 Vehicle Operations & Maintenance APPENDIX ch. 12.0 THIS CHAPTER WILLBE PREPARED FORTHE DRAFT & FINALVERSIONS ONLY. W O R K S H O P 2027 FISCAL YEAR 1.0 This document provides an overview to give context for the 2027 DRAFT Operating Budget. L E T T E R O F T R A N S M I T T A L Letter of Transmittal 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 TO: Village Board FROM: Village of Bellevue Staff Re: 2027 Proposed Village of Bellevue Operating Budget DATE: September 30, 2026 Village staff are pleased to present the 2027 Draft Operating Budget for your consideration. Throughout 2026, staff continued to emphasize future-proofing Village operations and addressing known priorities. This budget reflects the importance of strategically planning for Bellevue’s continued growth while ensuring that services, infrastructure, and organizational capacity evolve alongside the needs of residents and businesses. THE 2027 DRAFT OPERATING BUDGET FOCUSES ON THREE KEY AREAS: • Strategy: Advancing forward-looking planning and aligning the Village’s organizational capacity with continued community growth. • Support: Investing in employees by providing the resources, tools, training, and workplace environment necessary to deliver high-quality public services. • Staffing: Aligning staffing levels with service expectations, workload demands, and the need for long-term organizational resilience. The budget recognizes that maintaining appropriate staffing levels is essential to meeting service expectations, addressing increasing demands, and preserving operational continuity. It continues the Village’s measured progress toward achieving full staffing by 2030. Through its balanced focus on strategy, support, and staffing, the 2027 Draft Operating Budget positions the Village to remain proactive, responsive, and prepared for current and future challenges while advancing the community’s long-term goals. Departmental Summary Sheets included within the annual budget documents provide additional detail on each of these focus areas. The Village 2027 Proposed Operating Budget continues to support the Village’s seven core values in focus: 2027 Proposed Budget BELLEVUE TAX RATE HISTORY The chart above illustrates the individual components of Bellevue’s property tax rate. From 2016 through 2025, the Village’s mill rate averaged $2.93 per $1,000 of assessed value. The estimated 2026 tax rate is $2.59 per $1,000, which is the rate used to develop the 2027 Budget. It is important to note that 2025 was a property revaluation year, which affected the ten-year average. The budget currently uses Bellevue’s projected 2026 assessed value of $2,440,567,010 as a starting point. This figure may change slightly once final statements are received from the Wisconsin Department of Revenue. Over the past decade, Bellevue has maintained a relatively stable property tax rate, with only minor fluctuations. The mill rate is applied to every $1,000 of a property’s assessed value to calculate its share of the Village’s property tax levy. Property owners receive their annual tax bills in December; although issued in the current year, the Village’s portion of those taxes helps fund operations and priorities in the following budget year. The estimated 2026 tax rate, which supports the 2027 Budget, consists of two funding components. The third component— the Capital Tax Rate—remains at zero:: CATEGORY (MIL RATE) 2026 Tax Bill 2027 Budget % of Proposed General Fund Tax Rate $1.6235 68.73% Debt Tax Rate $0.7427 31.21% Capital Tax Rate $0.0000 0.00% TOTAL $2.3663 100.00% The Capital Tax Rate represents allowable levy increases for qualifying one-time projects. The Village has previously used this category to fund projects such as bridge-aid matches. Most recently, the Village included a $0.04 capital mill rate on the 2022 property tax bill. The following pages provide a more detailed analysis of the proposed 2027 Budget, including revenues and expenditures by category. As presented for the budget workshop, the General Fund has a projected deficit of $294,136, meaning proposed expenditures exceed anticipated revenues. 2027 Proposed Budget The primary cause of this deficit is the anticipated cost of future ambulance services included within the Fire Department budget. If the ambulance service expenditure and its associated revenue were excluded, the General Fund would instead have a projected surplus of $74,442.42. Funding ambulance services will therefore require significant discussion and direction from the Village Board. Staff strongly recommends offsetting the full cost of emergency medical services through the creation of an EMS Services Fee in 2027, as permitted under Wisconsin Statutes § 66.0628. The remainder of the proposed budget maintains the Village’s essential core services while providing for staffing adjustments, cost-of-living wage increases, and reasonable service enhancements. Inflation continues to place significant pressure on nearly every budget category, requiring staff to make and justify difficult funding decisions. 2027 DRAFT BUDGET OVERVIEW OVERALL VILLAGE OPERATING REVENUES The following table indicates the overall breakdown of overall Village Operating Revenues. An overall increase of 36.17% is anticipated for 2027 (+$10,332,068). The bulk of new revenues comes from General Fund (Miscellaneous Revenues), planned capital projects and the enterprise funds thanks to updating utility rates. The below chart provides a visual breakdown in revenue categories by overall percentage of budget. OVERALL OPERATING REVENUES 2026 APPROVED 2027 P ROPOSED $ CHANGE % CHANGE General Revenue Funds 7,927,807 8,273,870 346,063 4.37% Sanitation Fund 1,042,240 1,040,613 (1,627) -0.16% Debt Service Fund 2,523,849 8,394,650 5,870,801 232.61% Capital Projects Fund 5,462,836 9,520,500 4,057,664 74.28% Special Revenue Funds 81,250 80,163 (1,087) -1.34% Enterprise Funds Water Utility 4,874,975 4,976,615 101,640 2.08% Sewer Utility 4,415,670 4,416,482 812 0.02% Storm Utility 1,194,000 1,514,800 320,800 26.87% Internal Service Fund (VOM) 1,040,827 677,829 (362,998) -34.88% GRAND TOTAL $28,563,454 $38,895,522 $10,332,068 36.17% 2027 Proposed Budget OVERALL PROPOSED VILLAGE OPERATING EXPENSES The following table indicates the change in Proposed Village Operating Expenses for each category. An overall increase in Expenses of $5,528,054 (20.89%) is realized for 2027. A large portion of the increase in spending is tied once again to Capital Projects and Special Revenue Funds. The Below Chart further defines the overall percentage of each category in relation to overall expenses. OVERALL OPERATING EXPENSES 2026 APPROVED 2027 PROPOSED $ CHANGE % CHANGE General Revenue Funds 7,978,129 8,568,006 589,877 7.39% Sanitation Fund 1,000,343 1,040,627 40,284 4.03% Debt Service Fund 2,523,849 2,688,383 164,534 6.52% Capital Projects Fund 3,842,796 8,955,563 5,112,767 133.05% Special Revenue Funds 46,385 150,004 103,619 223.39% Enterprise Funds Water Utility 4,187,526 4,402,453 214,927 5.13% Sewer Utility 4,183,019 4,237,506 54,487 1.30% Storm Utility 1,572,564 1,487,105 (85,459) -5.43% Internal Service Fund (VOM) 1,121,905 454,923 (666,982) -59.45% GRAND TOTAL $26,456,516 $31,984,570 $5,528,054 20.89% 2027 Proposed Budget GENERAL FUND REVENUES The following table indicates the change in General Fund Revenues for each general category. As noted, General revenues are up $429,997 or 5.72%. The following chart indicates the overall percentage for each general revenue category totaling $8,273,871 in funds. Five of the seven general fund revenue categories saw an increase in funding. The biggest increase was in General Fund Taxes and is thanks to Net New Construction (2.139%). Licenses and Permits saw a modest decrease of -$20,842 and is related to a projected decrease in permits issued. Inflation and known contractual increases continue to put stress on the Village’s revenues sources. It should continue to be assumed for future budgets that interest collections or other miscellaneous revenues will hold stable at best. Major funding changes need to be explored in order to successfully accommodate growing community needs, expanding obligations and outside influences on expenses. GENERAL FUND REVENUES 2026 APPROVED 2027 P ROPOSED $ CHANGE % CHANGE General Fund Taxes 4,323,141 4,455,797 132,656 3.07% Intergovernmental Revenues 1,632,110 1,715,597 83,487 5.12% Licenses & Permits 475,703 454,860 (20,843) -4.38% Fines, Forfeitures & Penalties 145,000 145,000 0 0.00% Public Charges 413,020 432,678 19,658 4.76% Miscellaneous Revenues 768,833 778,487 9,654 1.26% Other Financial Sources 170,000 291,451 121,451 0.00% TOTAL GENERAL REVENUES $7,927,807 $8,273,870 $346,063 4.37% 2027 Proposed Budget GENERAL FUND EXPENSES The following table indicates the overall change in proposed 2027 expenses per general category. The following chart describes the percentage for each category as it relates to the current $8,527,034 in expenses. Overall expenses remained stable with typical inflationary increases and the critical need for more staff driving the budget needs. An overall increase of $589,877 over 2026 budget is currently represented. This unfortunately is not offset in its entirety by existing known revenues. Presently, the draft materials prepared for the Budget Workshop include the previously mentioned $294,136.34 deficit (-3.43%) in funds needed to match the proposed expenses. GENERAL FUND EXPENDITURES 2026 APPROVED 2027 P ROPOSED $ CHANGE % CHANGE General Government 984,316 1,060,036 75,720 7.69% Law Enforcement 2,214,647 2,295,188 80,541 3.64% Fire & Rescue 2,033,696 2,207,213 173,517 8.53% Public Works 1,520,053 1,629,006 108,953 7.17% Parks, Recreation & Forestry 841,249 958,843 117,594 13.98% Community Development 384,168 417,720 33,552 8.73% Other Financial Uses 0 0 0 0.00% TOTAL GENERAL EXPENSES $7,978,129 $8,568,006 $589,877 7.39% 2027 Proposed Budget This is not unknown to staff, and we look forward to working with you to close this gap. The primary driver continues to be the set aside for future contractual obligations in the Fire Department category (EMS estimated at $412,500 for 2027). Per Village contract with Green Bay Metro Fire Department, Bellevue is required to fund two-thirds (66%) of an ambulance crew in 2027. This was originally set for 2026 but has shifted due to insufficient funding. The total increase is approximately $550,000 and represents a significant hurdle for Village finances (again 75% or $412,500 realized in the first year assuming a Q2 2027 start). Village Board members will have to address this funding gap either with new revenues (EMS Fee as allowed in Wis. Stats 66.0628) or significant cuts to already minimally funded programs. If additional funding for the fire department was not required the Village’s operating budget would have a surplus of $74,442.42. This hypothetical surplus clearly represents staff’s true attempt to be fiscally responsible. This budget does propose more staff, but only in areas that allow for the maintenance of our existing departments. Without additional staffing, the Village Board will need to provide clear guidance where programs or initiatives should be cancelled as well as true support to staff if the community as a whole still desires a cut program. Simply put, staff cannot keep up with the additional compliance requirements unless additional staffing is provided. SIGNIFICANT COMPONENTS OF CHANGE Larger multi-departmental highlights of proposed budget changes are listed below. These items are explained in further detail in the 2027 Budget Department Worksheets. Highlights are separated into Overarching Factors and Major Contractual Obligations. Not all changes are listed as some are minimal in nature. OVERARCHING FACTORS • +$128,520. Annual wage/salary adjustment for Village staff has been proposed as part of the DRAFT 2026 Budget. Approximately 45% is tied to general with 55% to all other funds. • +$1,166.08. A general increase in budgeted elected official funding (Village President, Trustees (4), Municipal Judge). Elected wages also reflect a 3.0% increase in pay at time of reelection. Approximately 64% is tied to general with 36% to all other funds. • +$60,996. Increase in benefit related expenses primarily related to annual changes in family makeup or insurance changes. This increase is offset partially by flat changes to insurance premiums. Note approximately 53% is general with the balance going to other funds. Health premiums and Vision benefits remained flat. If the proposed positions highlighted below are not considered, the cost of this line item actually decreases by -$4,260. • +$0.00 change to the VOM fund allocations has been applied for the Budget. Approximately 52% is tied to general with 48% to all other funds. • +$160,698. This budget incorporates an increase in staff funding by enhancing two existing part-time employees and making them full-time. The Village’s PT Recreation Assistant would be elevated to full-time (this increase if granted would allow an approximate decrease of $15,000 to other accounts thereby reducing the overall need to approximately $145,698. The second existing position that would be ramped up is the PT Admin Assistant. This increase to full time status would drastically increase the viability of Public Works and Reception by creating time in the work week for enhanced projects. GENERAL OPERATING REVENUE TO EXPENSE COMPARISON REVENUE EXPENSES S URPLUS ($) RATIO (%) 2026 $7,927,807 $7,978,129 ($50,322) -0.63% 2027 $8,273,870 $8,568,006 ($294,136) -3.43% 2027 Proposed Budget The third position proposed is a brand new position that is critical to the organization’s compliance and personnel needs. Human resource tasks are completed by no less than seven individuals and poses a significant compliance risk if not improved. Additionally, the creation of this position would free up 40 hours worth of other staff hours (including Director/Administrator level pay rates) and thereby allow others to focus on projects that are often thrown on the back burner. One such example is the annual notification of deferred assessments or illustrative grant research, both of which cannot be completed. 63% of expenses are related to general with 37% tied to all other funds. MAJOR CONTRACTUAL OBLIGATIONS • + $ 80,541. Police (General Fund): Total departmental increase of +$80,541 for 2027. This includes primary contract, AXON camera updates and limited increases to Crossing Guard wages. Addressing future staffing needs will require significant increases in funding that cannot be achieved through departmental attrition. • + $173,517. Fire (General Fund): The Village is in a multi-year services agreement with Green Bay Metro Fire Department. GBMFD provides all fire and EMS services for Bellevue at an annual rate. 2027 rates include a base increase of 2.5% to contract (2027 rate of $1,794,713) and a $412,500 place holder for 2027 ambulance needs. Total 2027 ambulance needs are estimated to be $550,000 for the Village’s portion of new service (Village: four firefighters, City: two fire fighters). Similar to Police service expansion, addressing future staffing needs will require significant increases in funding that cannot be achieved by absorption. This significant increase is not unknown but is also not easily obtainable without community authorization of new money. This expense can be offset by the creation of a Wis Stats 66.0628 allowed EMS Services Fee. • + $19,252 in contracted EnerGov: A mandatory migration of EnerGov Permitting and Planning software into the cloud platform results in an increase in ongoing maintenance costs. Half of the dollar increase will be reflected in the Building Inspections budget, and half will be reflected in the Planning & Zoning budget. A 5% increase will occur each year thereafter as established by the company for maintenance. • + $ 7,140 in contracted Aerial Extraction Data Project: This increase is related to a regular GIS based extraction project designed to support the Village’s records and Public Works/Community Development initiatives. This is funded 1/3 by General, 1/3 Storm and 1/3 Sanitary). • - $ 20,972 in Informational Technology: Primarily related to a decrease in contracted services and capital equipment related to phone and other service contracts. FT Recreation Assistant $49,941 $3,820 $3,471 $29,628 $86,860 FT HR Generalist $68,307 $5,226 $4,747 $29,628 $107,908 PT Admin Assistant to FT $21,977 $1,681 $1,527 $6,000 $31, 186 $140,225 $10,727 $9,746 $65,256 $225,954 Pay Total $160,698 TOTALPosition Title 2027 Annual Pay Per Employee FICA WRS Fringe (assumes family ins.) 2027 Proposed Budget OVERALL SUMMARY As we continue working toward a vibrant and sustainable community, it is imperative that we reassess our financial strategies with a focus on long-term stability and responsible growth. We cannot continue to rely on depleting departmental budgets to meet contractual obligations, as doing so erodes service levels, limits operational flexibility, and diminishes our ability to respond to evolving community needs. Rather than pursuing short-term fixes, we must focus on identifying and developing sustainable revenue sources that allow us to meet our commitments while positioning Bellevue for continued success. It is critical to strategize, support and staff. Investing in Bellevue’s future requires a balanced budget that protects essential services, supports economic development, and strengthens our community. Diversifying revenue sources is not simply an option; it is a necessity if we are to maintain high-quality services and preserve critical programs without placing additional strain on existing resources. By embracing sustainable financial practices and making thoughtful investments today, we can build a resilient organization that is prepared to meet current obligations while capitalizing on future opportunities. Taking decisive action now will help ensure Bellevue remains financially strong, operationally effective, and well-positioned to serve our residents for years to come. Attached for the Village Board’s review and discussion are the Department Budget Summary Sheets and accompanying budget narratives. Respectfully submitted for your consideration, Village of Bellevue Staff 2027 FISCAL YEAR VILLAGEINFORMATION 2.0 THIS CHAPTERWILL BE PREPAREDFOR THE DRAFT &FINAL VERSIONSONLY. 2027 FISCAL YEAR BUDGET SUMMARY 3.0 This sections includes information on the following: All Funds: Operating Revenue s All Funds: Operating Expe ndit ures 2027 FISCAL YEAR All FundsOperating Revenues 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 ALL FUNDS – OPERATING REVENUES 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET GENERAL FUND REVENUES (TAXES) General Property Taxes-Village 3,816,319 3,833,393 3,879,394 192,213 3,879,394 3,962,374 Mobile Home Taxes 106,084 239,161 183,701 129,810 222,531 222,531 Management Forestland Taxes - - - - Hotel Room Tax 15,188 16,747 15,000 10,435 17,889 17,800 Water Utility Taxes 236,531 253,092 245,047 - 253,092 253,092 Interest-Delinquent PP Tax 63 - - - - - Ag Use Penalty - 8,353 - - - - Subtotal 4,174,184$ 4,350,745$ 4,323,141$ 332,458$ 4,372,905$ 4,455,797$ 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET INTERGOVERNMENTAL REVENUES Public Safety Grant - - - 1, 837 1,837 1,837 State Shared Revenues 775,106 118,334 821,011 123,152 836,221 848,668 State Fire Insurance Tax 86,179 95,310 95,310 98,082 98,082 100,000 State Exempt Computer Aid 12,602 12,602 12,602 12,602 12,602 12,602 State Exempt Personal Property 23,942 99,533 99,533 99,533 99,533 99,533 State Video Service Provider 29,778 29,778 29,778 29,778 29,778 29,778 State Transportation Aids 498,179 1,215,115 573,871 430,149 573,532 623,175 Forest Cropland - 4 4 4 4 4 Other State Payments - - - - - - Transit Revenue 352,085 - - 63,518 63,518 - Subtotal 1,777,871$ 1,570,676$ 1,632,110$ 858,655$ 1,715,107$ 1,715,597$ 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET LICENSES & PERMITS Liquor & Malt Beverages 45,317 49,037 27,425 38,160 38,160 28,160 Background Check Fee - - - - 28 300 Bartender's Licenses 9,770 4,375 9,770 10,280 11,030 3,918 Cable Television Fees 105,625 93,812 104,118 41,482 80,615 80,615 Cigarette Licenses 1,325 1,300 1,300 1,100 1,100 1,100 Mobile Home Licenses 1,500 3,000 1,500 - - 1,500 Direct Sellers Licenses 700 - 100 1,500 1,500 100 Special Events/Picnic Licenses 210 190 160 160 160 160 Dog & Cat Licenses 2,720 3,412 2,470 3,804 3,848 3,848 Bike Licenses 40 50 35 35 35 35 Building Permits 147,709 153,852 120,000 108,661 145,000 125,000 Fire Dept Inspection Fees 124,936 125,040 135,000 - 135,000 135,000 Miscellaneous Revenue - - - - - - Temporary Permits 1,130 380 500 445 500 500 Right of Way Permits 57,450 54,000 60,000 31,900 60,000 60,000 Fireworks Permits 9,400 9,400 9,200 10,000 10,000 10,000 False Alarm Permits 1,450 1,000 - 275 275 275 Fire Sprinkler Permits 4,500 2,225 3,800 2,150 3,225 3,800 Burning Permits 10 - - - - - Chicken & Bee Permits 375 625 325 550 550 550 Subtotal 514,166$ 501,698$ 475,703$ 250,502$ 491,026$ 454,861$ 2026 2026 2026 Village of Bellevue Budget Workshop – 10/05/2026 3.1 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET FINES, FORFEITURES & PENALTIES Law & Ordinance Citations 174,034 136,231 135,000 83,147 137,000 135,000 Parking Citations 5,590 6,135 10,000 5,095 7,500 10,000 Subtotal 179,624$ 142,366$ 145,000$ 88,242$ 144,500$ 145,000$ 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET PUBLIC CHARGES Special Assessment Letters 10,050 10,490 10,455 7,938 8,358 11,339 Copies 26 18 25 52 52 50 License Publication Fees 1,100 1,200 1,150 1,075 1,075 1,075 NSF Fees - - - - - - Weights & Measures 20,370 22,495 22,365 - 24,720 24,720 Fire Emergency Calls - - - - - - Fire Reports - - - - - - Ambulance Calls 93,511 81,071 92,000 39,955 92,000 95,000 Street Charges 390 456 1,000 200 400 1,000 Dog Park Fees - 16,829 8,500 5,782 8,500 8,500 Animal Control Fees - 100 - - - - Park Rental Fees 27,831 22,638 28,805 24,698 28,805 32,340 Park Program Fees/Other Income 8,401 3,554 11,800 4,165 11,800 11,800 Park Program - Non Taxable 108,810 121,902 128,400 102,283 128,400 132,114 Park Program - B/A School 65,808 58,071 72,270 40,324 72,270 83,490 Senior General Taxable - - - - - - Senior Program - Non Taxable 937 499 1,000 249 500 500 Senior Holiday Gala 4,721 4,715 4,200 167 4,200 4,200 Senior Summer Picnic 504 (3) 1,500 - - - Sponsorships & Donations 14,499 3,750 13,950 4,499 13,950 13,950 Friends of Bellevue Parks - 43 - - - - Tree Charges 1,429 1,240 600 - - 600 Planning & Development Fees 21,320 23,895 15,000 5,955 8,000 12,000 Engineering - Conts. Charges - - - - - - Subtotal 379,708$ 372,963$ 413,020$ 237,342$ 403,030$ 432,678$ 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET MISCELLANEOUS REVENUE Interest - Bank Accounts 374,767 443,446 400,000 253,522 407,183 400,000 Interest-Delq Spec Assess-Cty 2,603 3,431 1,216 1,772 2,340 2,300 Miscellaneous Interest (53,576) 25,984 - - - - Rental Properties 78,938 55,348 71,048 43,338 65,913 66,780 Lease Agreement - Water 91,420 94,163 96,988 96,988 96,988 99,898 Lease Agreement - Sewer 91,420 94,163 96,988 96,988 96,988 99,898 Lease Agreement - Stormwater 91,420 94,163 96,988 96,988 96,988 99,898 Sale of Fire Equip & Property - - - - - - Sale Of Other Equip & Property - - 2,500 - 2,500 2,500 Insurance Recoveries - - - - - - POLICE-NAT'L NIGHT OUT DONATIO - 3,379 - 4,000 4,000 4,000 Donations - - - - - - Donations - FF Memorial - - - - - - Miscellaneous Revenues 476 (21) - (323) (323) - Rescinded/Refunded Taxes - - - - - - Other Revenue 1,702 2,718 3,105 1,608 3,215 3,215 Subtotal 679,170$ 816,775$ 768,833$ 594,880$ 775,792$ 778,487$ 2026 2026 2026 Village of Bellevue Budget Workshop – 10/05/2026 3.2 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET OTHER FINANCIAL SOURCES Transfer from Sanitation - - - - - - Transfer from VOM - - - - - - Transfer from Park Special Rev - - - - - - Fund Balance applied - - 170,000 - - 121,451 Transfer from 410 Capital Proj - 170,000 - 249,360 249,360 170,000 Subtotal -$ 170,000$ 170,000$ 249,360$ 249,360$ 291,451$ 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET TOTAL GENERAL FUND REVENUES 7,704,722$ 7,925,224$ 7,927,807$ 2,611,439$ 8,136,510$ 8,310,428$ 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET SANITATION FUND Sanitation Fund 948,249 1,004,747 1,042,240 631,484 1,043,246 1,040,613 TOTAL 948,249$ 1,004,747$ 1,042,240$ 631,484$ 1,043,246$ 1,040,613$ OTHER Debt Service Fund 2,035,668 3,710,871 2,523,849 74,628 2,435,754 8,394,650 TOTAL 2,035,668$ 3,710,871$ 2,523,849$ 74,628$ 2,435,754$ 8,394,650$ CAPITAL PROJECTS FUND Village Capital Projects Fund 6,399,688 6,993,519 2,561,086 255,611 438,190 6,499,079 IT Capital Projects Fund 43,442 15,000 - 39,665 39,665 68,500 TID #1 Fund 849,811 1,187,561 1,335,463 126,837 1,338,918 1,347,404 TID #2 Fund 927,189 1,085,060 1,566,287 3,793 1,566,676 1,605,517 TOTAL 8,220,131$ 9,281,140$ 5,462,836$ 425,906$ 3,383,449$ 9,520,500$ SPECIAL REVENUE FUNDS Trees Special Revenue Fund 20,581 10,200 16,500 - 20,374 21,125 Park Special Revenue Fund 47,396 76,734 42,665 77,850 123,863 32,893 Fire Special Revenue Fund 19,609 28,501 14,000 15,002 18,785 16,655 Police Special Revenue Fund 11,325 16,533 8,085 8,676 10,972 9,490 ARPA Special Revenue Fund 647,417 434,878 - 100,067 - - TOTAL 746,329$ 566,845$ 81,250$ 201,595$ 173,994$ 80,163$ ENTERPRISE FUNDS Water Utility 5,087,469 5,536,831 4,874,975 2,847,399 4,969,265 4,976,615 Sewer Utility 6,644,468 4,129,408 4,415,670 2,504,317 4,405,988 4,416,482 Storm Water Utility 3,584,155 2,055,457 1,194,000 694,585 1,177,872 1,514,800 TOTAL 15,316,092$ 11,721,696$ 10,484,645$ 6,046,300$ 10,553,125$ 10,907,897$ INTERNAL SERVICE FUNDS Vehicle Ops & Maintenance 590,558 1,113,680 1,040,827 668,560 1,059,829 677,829 TOTAL 590,558$ 1,113,680$ 1,040,827$ 668,560$ 1,059,829$ 677,829$ 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET GRAND TOTAL 43,266,472$ 35,324,203$ 28,563,454$ 10,659,912$ 26,785,906$ 38,932,079$ 2026 2026 2026 2026 Village of Bellevue Budget Workshop – 10/05/2026 3.3 FISCAL YEAR All FundsOperating Expenditures 2027 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 ALL FUNDS – OPERATING EXPENDITURES 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET GENERAL FUND General Government Village Board 46,509 48,507 31,041 11,657 31,018 31,858 Municipal Court 91,854 99,211 105,901 62,009 104,686 122,067 Legal/Professional 19,246 17,291 25,000 9,756 17,000 22,500 Administrator's Office 154,254 162,380 136,335 105,630 136,350 197,039 Clerk-Treasurer's Office 251,846 306,483 296,744 179,064 306,580 304,354 Village Assessor 48,057 139,003 51,060 22,457 50,642 53,545 Information Technology 195,860 201,903 286,334 188,939 282,508 265,362 Other Governmental 74,568 60,081 51,901 27,957 61,592 63,311 Total General Government: 882,194$ 1,034,858$ 984,316$ 607,469$ 990,375$ 1,060,036$ Public Safety Law Enforcement 1,904,098 2,157,172 2,214,647 1,139,425 2,217,962 2,295,188 Fire & Rescue 1,693,921 1,765,172 2,033,696 971,669 1,738,764 2,207,213 Total Public Safety: 3,598,019$ 3,922,344$ 4,248,343$ 2,111,094$ 3,956,726$ 4,502,401$ Public Works Administration 12,914 15,993 14,047 6,627 14,047 14,579 Street Maintenance 538,850 570,385 441,732 333,042 463,580 486,734 Snow Plowing 250,485 287,973 347,958 252,553 342,673 364,684 Construction/Engineering 124,961 120,616 129,587 106,317 163,802 122,798 Street Lighting/Transit 560,989 256,412 299,939 192,755 322,439 337,811 Buildings & Grounds 277,897 307,501 286,790 181,569 285,771 302,400 Total Public Works: 1,766,096$ 1,558,880$ 1,520,053$ 1,072,864$ 1,592,312$ 1,629,006$ Parks, Recreation & Forestry Administration 65,047 72,076 65,371 39,481 64,014 89,348 Parks 303,508 350,291 402,514 216,095 399,197 426,489 Forestry 6,499 18,372 22,695 7,490 23,010 22,761 Recreation 281,859 302,627 350,670 160,972 343,989 420,245 Total Parks & Leisure Services: 656,914$ 743,366$ 841,249$ 424,038$ 830,210$ 958,843$ Community Development Administration 14,971 18,456 14,768 9,018 15,544 16,421 Planning & Zoning 46,102 45,985 54,583 33,427 52,310 63,847 Economic Development 19,811 19,385 19,507 10,965 17,027 18,426 Building Inspection 204,525 215,125 263,529 152,425 260,704 285,110 GIS 31,259 29,023 31,781 18,748 31,822 33,916 Total Community Development: 316,668$ 327,973$ 384,168$ 224,582$ 377,407$ 417,720$ Other Financial Uses Transfer to Debt Service - - - - - - Transfer to IT Fund 43,442 15,000 - 39,665 39,555 - Transfer to Capital 113,334 35,529 - - - - Total Other Financial Uses: 156,776$ 50,529$ -$ 39,665$ 39,555$ -$ 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET Total General Fund Expenditures: 7,376,666$ 7,637,951$ 7,978,129$ 4,479,712$ 7,786,584$ 8,568,007$ 2026 2026 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET SANITATION FUND Sanitation Utility 906,153 950,982 1,000,343 504,695 999,432 1,040,627 TOTAL $ 906,153 $ 950,982 $ 1,000,343 $ 504,695 $ 999,432 $ 1,040,627 DEBT SERVICE FUND Debt Service Fund 2,118,078 2,235,142 2,523,849 2,418,415 2,420,583 2,688,383 TOTAL 2,118,078$ 2,235,142$ 2,523,849$ 2,418,415$ 2,420,583$ 2,688,383$ CAPITAL PROJECTS FUND Village Capital Projects Fund 2,212,673 8,897,997 1,514,423 435,330 942,841 7,324,822 IT Capital Projects Fund 44,752 28,308 85,000 43,665 38,200 68,500 TID #1 Fund 912,625 918,894 1,001,712 986,161 1,020,302 1,016,341 TID #2 Fund 573,866 479,834 1,241,661 468,794 1,950,012 545,900 TOTAL 3,743,916$ 10,325,033$ 3,842,796$ 1,933,951$ 3,951,354$ 8,955,563$ SPECIAL REVENUE FUNDS Trees Special Revenue Fund 20,581 9,720 16,500 18,702 20,374 21,125 Park Special Revenue Fund 44,300 21,342 7,800 60,059 268,250 102,734 Fire Special Revenue Fund - 64,239 14,000 14,000 18,765 16,655 Police Special Revenue Fund - 21,846 8,085 - 10,972 9,490 ARPA Special Revenue Fund 206,274 - - - - - TOTAL 271,155$ 117,148$ 46,385$ 92,761$ 318,361$ 150,004$ ENTERPRISE FUNDS Water Utility 3,948,830 4,015,996 4,187,526 1,756,502 4,091,045 4,402,453 Sewer Utility 3,642,784 3,806,877 4,183,019 2,020,330 4,156,224 4,237,506 Stormwater Utility 1,133,392 1,297,125 1,572,564 459,256 1,642,854 1,487,105 TOTAL 8,725,006$ 9,119,999$ 9,943,109$ 4,236,088$ 9,890,122$ 10,127,064$ INTERNAL SERVICE FUND Vehicle Operations & Maintenance 515,906 612,558 1,121,905 190,248 402,189 454,923 TOTAL 515,906$ 612,558$ 1,121,905$ 190,248$ 402,189$ 454,923$ 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET GRAND TOTAL 23,656,881$ 30,998,813$ 26,456,516$ 13,855,868$ 25,768,625$ 31,984,571$ 2026 2026 2027 FISCAL YEAR G E N E R A L F U N D R E V E N U E S 4 . 0 This sections includes information on the following: General Revenues (Taxes) Intergovernmental Revenues Licenses & Permits Fines, Forfeitures & Penalties Public Charges Miscellaneous Revenues Other Financial Resources FISCAL YEAR 2027 General Revenues (Taxes) 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Michelle Seidl, CMC, WCMC August 31, 2026 Finance/Clerk-Treasurer Director of Finance/Clerk-Treasurer GENERAL GOVERNMENT –TAXES – REVENUES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 82,980.23 Increase In General Property Taxes-Village Thanks to a projected 2.139% increase in Net New Construction. + $ 49,675.03 Increase In other tax accounts Typical increases are reflected as represented. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) Projected year end revenues are likely to fall at + $49,764 in additional revenues. 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET GENERAL FUND REVENUES (TAXES) General Property Taxes-Village 3,816,319 3,833,393 3,879,394 192,213 3,879,394 3,962,374 Mobile Home Taxes 106,084 239,161 183,701 129,810 222,531 222,531 Management Forestland Taxes - - - - Hotel Room Tax 15,188 16,747 15,000 10,435 17,889 17,800 Water Utility Taxes 236,531 253,092 245,047 - 253,092 253,092 Interest-Delinquent PP Tax 63 - - - - - Ag Use Penalty - 8,353 - - - - Subtotal 4,174,184$ 4,350,745$ 4,323,141$ 332,458$ 4,372,905$ 4,455,797$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 4.1 FISCAL YEAR 2027 Intergovernmental Revenues 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Michelle Seidl, CMC, WCMC August 28, 2026 Finance/Clerk-Treasurer Director of Finance/Clerk-Treasurer GENERAL GOVERNMENT – INTERGOVERNMENTAL – REVENUES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $27,656.53 increase in State Shared Revenues The 2027 original estimate received from WDR for 2027 is $848,667.53, which is an increase of $27,656 from 2026. + $ 4,689.54 increase in State Fire Insurance The estimated 2027 amount is based on the actual 2026 receipt of $98,082.10 in 2% Fire Dues. + $49,304 increase in State Transportation Aids The 2027 estimated calculation received from the DOT on 09/21/2026. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) For 2027, intergovernmental revenues are projected to increase by $108,608.33, primarily due to higher State Shared Revenues, State Fire Insurance, and State Transportation Aids. The State Shared Revenue and Transportation Aid amounts remain estimates pending final figures from the applicable state agencies, while the Fire Dues estimate is based on the Village’ s actual 2026 receipt. 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET INTERGOVERNMENTAL REVENUES Public Safety Grant - - - 1,837 1,837 1,837 State Shared Revenues 775,106 118,334 821,011 123,152 836,221 848,668 State Fire Insurance Tax 86,179 95,310 95,310 98,082 98,082 100,000 State Exempt Computer Aid 12,602 12,602 12,602 12,602 12,602 12,602 State Exempt Personal Property 23,942 99,533 99,533 99,533 99,533 99,533 State Video Service Provider 29,778 29,778 29,778 29,778 29,778 29,778 State Transportation Aids 498,179 1,215,115 573,871 430,149 573,532 623,175 Forest Cropland - 4 4 4 4 4 Other State Payments - - - - - - Transit Revenue 352,085 - - 63,518 63,518 - Subtotal 1,777,871$ 1,570,676$ 1,632,110$ 858,655$ 1,715,107$ 1,715,597$ 2026 Village of Bellevue Budget Workshop - 10/05/2026 4.2 FISCAL YEAR 2027 Licenses & Permits 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Michelle Seidl, CMC, WCMC August 31, 2026 Finance/Clerk-Treasurer Director of Finance/Clerk-Treasurer GENERAL GOVERNMENT – LICENSES & PERMITS – REVENUES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET - $20,843 Decrease In proposed revenues General year-to-year updates in proposed rates are represented to best project reasonable expectations. The largest change pertains to a $23,503 reduction in Cable Television Fees. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) Overall projected increase of $15,323 in Licenses & Permits revenue. 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET LICENSES & PERMITS Liquor & Malt Beverages 45,317 49,037 27,425 38,160 38,160 28,160 Background Check Fee - - - - 28 300 Bartender's Licenses 9,770 4,375 9,770 10,280 11,030 3,918 Cable Television Fees 105,625 93,812 104,118 41,482 80,615 80,615 Cigarette Licenses 1,325 1,300 1,300 1,100 1,100 1,100 Mobile Home Licenses 1,500 3,000 1,500 - - 1,500 Direct Sellers Licenses 700 - 100 1,500 1,500 100 Special Events/Picnic Licenses 210 190 160 160 160 160 Dog & Cat Licenses 2,720 3,412 2,470 3,804 3,848 3,848 Bike Licenses 40 50 35 35 35 35 Building Permits 147,709 153,852 120,000 108,661 145,000 125,000 Fire Dept Inspection Fees 124,936 125,040 135,000 - 135,000 135,000 Miscellaneous Revenue - - - - - - Temporary Permits 1,130 380 500 445 500 500 Right of Way Permits 57,450 54,000 60,000 31,900 60,000 60,000 Fireworks Permits 9,400 9,400 9,200 10,000 10,000 10,000 False Alarm Permits 1,450 1,000 - 275 275 275 Fire Sprinkler Permits 4,500 2,225 3,800 2,150 3,225 3,800 Burning Permits 10 - - - - - Chicken & Bee Permits 375 625 325 550 550 550 Subtotal 514,166$ 501,698$ 475,703$ 250,502$ 491,026$ 454,861$ 2026 Village of Bellevue Budget Workshop - 10/05/2026 4.3 FISCAL YEAR 2027 Fines, Forfeitures & Penalties 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Michelle Seidl, CMC, WCMC August 31, 2026 Finance/Clerk-Treasurer Director of Finance/Clerk-Treasurer GENERAL GOVERNMENT – FINES, FORFEITURES & PENALTIES – REVENUES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET No anticipated changes SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) No significant changes 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET FINES, FORFEITURES & PENALTIES Law & Ordinance Citations 174,034 136,231 135,000 83,147 137,000 135,000 Parking Citations 5,590 6,135 10,000 5,095 7,500 10,000 Subtotal 179,624$ 142,366$ 145,000$ 88,242$ 144,500$ 145,000$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 4.4 FISCAL YEAR 2027 Public Charges 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Michelle Seidl, CMC, WCMC August 31, 2026 Finance/Clerk-Treasurer Director of Finance/Clerk-Treasurer GENERAL GOVERNMENT – PUBLIC CHARGES – REVENUES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 18,469 Increase In Park Rental Fees & Program revenues Increases reflected are in direct alignment to approved Fee Schedule increases with a slight offset due to changes in likely enrollment totals. + $ 588 Increase In other revenue line items The remaining account adjustments total a minor increase. Adjustments reflect annual adjustments to best account for likely changes in service needs. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) Projected revenues are anticipated to fall about $10,000 lower than anticipated primarily due to a decrease in service related revenues. 2024 2025 2027 BUDGET ACTUAL ACTUAL B UDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET PUBLIC CHARGES Special Assessment Letters 10, 050 10,490 10,455 7,938 8,358 11,339 Copies 26 18 25 52 52 50 License Publication Fees 1,100 1,200 1,150 1,075 1,075 1,075 NSF Fees - - - - - - Weights & Measures 20,370 22,495 22,365 - 24,720 24,720 Fire Emergency Calls - - - - - - Fire Reports - - - - - - Ambulance Calls 93,511 81,071 92,000 39,955 92,000 95,000 Street Charges 390 456 1,000 200 400 1,000 Dog Park Fees - 16,829 8,500 5,782 8,500 8,500 Animal Control Fees - 100 - - - - Park Rental Fees 27,831 22,638 28,805 24,698 28,805 32,340 Park Program Fees/Other Income 8,401 3,554 11,800 4,165 11,800 11,800 Park Program - Non Taxable 108,810 121,902 128,400 102,283 128,400 132,114 Park Program - B/A School 65,808 58,071 72,270 40,324 72,270 83,490 Senior General Taxable - - - - - - Senior Program - Non Taxable 937 499 1,000 249 500 500 Senior Holiday Gala 4,721 4,715 4,200 167 4,200 4,200 Senior Summer Picnic 504 (3) 1,500 - - - Sponsorships & Donations 14,499 3,750 13,950 4,499 13,950 13,950 Friends of Bellevue Parks - 43 - - - - Tree Charges 1, 429 1,240 600 - - 600 Planning & Development Fees 21,320 23,895 15,000 5,955 8,000 12,000 Engineering - Conts. Charges - - - - - - Subtotal 379,708$ 372,963$ 413,020$ 237,342$ 403,030$ 432,678$ 2026 Village of Bellevue Budget Workshop - 10/05/2026 4.5 FISCAL YEAR 2027 Miscellaneous Revenues 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Michelle Seidl, CMC, WCMC August 31, 2026 Finance/Clerk-Treasurer Director of Finance/Clerk-Treasurer GENERAL GOVERNMENT – MISCELLANEOUS – REVENUES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 9,654.06 Increase In category revenues Overall increases are relatively stable and align with standard increases in Lease Rates and minor interest adjustments. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) No significant changes over minor revenue adjustments. 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET MISCELLANEOUS REVENUE Interest - Bank Accounts 374,767 443,446 400,000 253,522 407,183 400,000 Interest-Delq Spec Assess-Cty 2,603 3,431 1,216 1,772 2,340 2,300 Miscellaneous Interest (53,576) 25,984 - - - - Rental Properties 78,938 55,348 71,048 43,338 65,913 66,780 Lease Agreement - Water 91,420 94,163 96,988 96,988 96,988 99,898 Lease Agreement - Sewer 91,420 94,163 96,988 96,988 96,988 99,898 Lease Agreement - Stormwater 91,420 94,163 96,988 96,988 96,988 99,898 Sale of Fire Equip & Property - - - - - - Sale Of Other Equip & Property - - 2,500 - 2,500 2,500 Insurance Recoveries - - - - - - POLICE-NAT'L NIGHT OUT DONATIO - 3,379 - 4,000 4,000 4,000 Donations - - - - - - Donations - FF Memorial - - - - - - Miscellaneous Revenues 476 (21) - (323) (323) - Rescinded/Refunded Taxes - - - - - - Other Revenue 1,702 2,718 3,105 1,608 3,215 3,215 Subtotal 679,170$ 816,775$ 768,833$ 594,880$ 775,792$ 778,487$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 4.6 FISCAL YEAR 2027 Other Financial Resources 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Michelle Seidl, CMC, WCMC August 31, 2026 Finance/Clerk-Treasurer Director of Finance/Clerk-Treasurer GENERAL GOVERNMENT – OTHER FINANCIAL RESOURCES – REVENUES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 121,451 Increase In Fund Balance Applied This increase will account for the current gap in EMS Protection. Amount may go up or down depending on overall budget needs and EMS agreements with GBMFD. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) + $79,359.91 in revenues are anticipated for 2026 over original budget figures. 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET OTHER FINANCIAL SOURCES Transfer from Sanitation - - - - - - Transfer from VOM - - - - - - Transfer from Park Special Rev - - - - - - Fund Balance applied - - 170,000 - - 121,451 Transfer from 410 Capital Proj - 170,000 - 249,360 249,360 170,000 Subtotal -$ 170,000$ 170,000$ 249,360$ 249,360$ 291,451$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 4.7 2027 FISCAL YEAR G E N E R A L F U N D E X P E N D I T U R E S 5 . 0 This sections includes information on the following: General Government Public Safety Public Works Parks, Recreation & Forestry Community Development Other Financial Uses FISCAL YEAR 2027 General Government 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund August 31, 2026 Village Administrator’s Offices Village Administrator GENERAL GOVERNMENT – VILLAGE BOARD – EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 817 Increase In category accounts Related to annual increase in publications and salaries/FICA SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) No significant changes 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET VILLAGE BOARD Salaries 29,863 35,384 18,553 10,629 18,553 19,004 FICA - Payroll Taxes 1,363 1,354 1,419 813 1,419 1,454 Office Supplies 63 82 200 176 176 200 Publications/Subscription/Dues 14,087 7,669 7,669 - 7,669 8,000 Travel & Mileage - - - - - - Training & Seminars - - - - - - Other Supplies & Expenses 1,133 4,019 3,200 39 3,200 3,200 Capital Equipment - - - - - - Total 46,509$ 48,507$ 31,041$ 11,657$ 31,018$ 31,858$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 5.1 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Ron Metzler August 31, 2026 Municipal Court Municipal Judger GENERAL GOVERNMENT –MUNICIPAL COURT – EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 13,777 increase In wages/benefits Related to staffing placement recommendation for Municipal Court Clerk from H3 to H5 (per request by Judge Metzler) + $ 2,389 Increase In other accounts Related to marginal increases in Municipal Court operational expenses. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) Budget is expected to finish within 1.1% of approved ($1,215 under budget) 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET MUNICIPAL COURT SALARIES 13,460 13,650 13,650 7,963 13,650 13,650 Wages 49,228 50,529 55,418 29,999 55,418 67,387 Overtime 123 82 - - - - FICA 4,745 4,802 5,284 2,833 5,284 6,199 Retirement Contributions 3,198 3,518 3,444 2,160 3,444 4,334 Employee Benefits 6,027 10,823 10,558 6,512 10,558 10,561 Unemployment - - - - - - Professional Services 3,838 2,578 4,000 3,245 4,000 5,500 Software Support 6,995 7,455 7,422 7,422 7,422 7,646 Contracted Services 307 307 1,100 34 1,100 1,100 Office Supplies 895 1,625 2,000 432 2,000 2,000 Postage 1,205 832 400 - 400 950 Publications/Subscription/Dues 145 260 145 260 260 260 Newsletter/Printing - - - - - - Travel & Mileage 559 1,293 1,200 50 50 1,200 Training & Seminars 1,130 1,456 1,280 1,100 1,100 1,280 Operating Supplies - - - - - - Capital Purchases - - - - - - Total 91,854$ 99,211$ 105,901$ 62,009$ 104,686$ 122,067$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 5.2 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund August 31, 2026 Administrator’s Office Village Administrator GENERAL GOVERNMENT – LEGAL & PROFESSIONAL SERVICES – EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET - $ 2,500 Decrease In Professional Services Projected need for legal services is less for 2027 compared to prior years SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) Reduced expenditures versus budget can support a minor decrease to 2027 proposed. 2024 2025 2027 BUDGET ACTUAL ACTUAL B UDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET LEGAL/PROFESSIONAL Professional Services 10, 547 7,385 15,000 4,864 8,500 12,500 Prof Svcs - Municipal Court 8,699 9,905 10,000 4,892 8,500 10,000 Contracted Services - - - - - - Total 19,246$ 17,291$ 25,000$ 9,756$ 17,000$ 22,500$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 5.3 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund August 31, 2026 Administrator’s Office Village Administrator GENERAL GOVERNMENT – VILLAGE ADMINISTRATOR’S OFFICE – EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 62,954 Increase In salaries/wages and fringe expenses This is primarily related to annual cost of living adjustments and the inclusion of a proposed HR Generalist position (approx. +$46,209 and +$14,815 assumed insurance for new Administrator as prior Administrator did not require Village coverage). - $ 2,250 Decrease In other operating accounts Expenses are reduced thanks to the reduction of other Travel & Mileage and Training & Seminars expenses. All other items remained flat. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) 2026 expenses are targeted to remain at budget as proposed. 2024 2025 2027 BUDGET ACTUAL ACTUAL B UDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET ADMINISTRATOR'S OFFICE Salaries 71,648 71,293 56,360 42,976 56,360 79,414 Wages 28,917 36,369 25,861 21,872 30,000 32,073 OVERTIME 207 326 - 200 250 - FICA - Payroll Taxes 7,613 8,179 6,290 4,912 6,290 8,529 Retirement Benefits 6,669 7,212 5,398 4,516 5,398 7,577 Employee Benefits 9,257 8,131 6,912 6,302 6,912 36,182 Unemployment - - - - - - Telephone/Cell 328 398 500 245 500 500 Contracted Services 9,642 20,954 13,050 7,628 13,050 13,050 Medical Services 2,193 2,155 1,650 1,197 1,650 1,650 Office Supplies 6,027 8,609 7,000 5,836 7,000 7,000 Postage 7,241 (3,867) 5,500 6,507 5,500 5,500 Publications/Subscription/Dues 1,296 1,535 1,750 1,872 1,872 1,750 Travel & Mileage 1,502 319 4,000 655 655 2,500 Training & Seminars 1,454 495 1,750 599 599 1,000 VOM Rent 136 144 165 165 165 165 VOM Depreciation 122 129 149 149 149 149 Capital Equipment - - - - - - Total 154,254$ 162,380$ 136,335$ 105,630$ 136,350$ 197,039$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 5.4 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Michelle Seidl, CMC, WCMC August 26, 2026 Finance/Clerk-Treasurer Director of Finance/Clerk-Treasurer GENERAL GOVERNMENT – CLERK – EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 1,136 increase in Salaries This increase reflects a 3% cost-of-living adjustment and applicable step adjustments. + $ 1,619 increase in Wages This increase reflects a 3% cost-of-living adjustment and applicable step adjustments. - $ 695 decrease in Software Support The decrease corrects the prior allocation of General Code annual maintenance invoices. Going forward, these costs will be budgeted to account number 100-51420-290-000. + 1,967 increase in Contracted Services The increase includes $695 for General Code annual maintenance invoices, additional funding for analysis of the Village’ s Municipal Code, and a slight adjustment for 2027 shredding services. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) No significant changes 2024 2025 2027 BUDGET ACTUAL ACTUAL B UDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET CLERK Salaries 16, 956 18,122 18,226 10,327 18,226 19,362 Wages 14,202 20,743 26,510 16,113 26,510 28,129 Wages - Overtime 3,314 2,578 - 2,018 2,500 - FICA - Payroll Taxes 2,607 3,132 3,422 2,131 3,500 3,633 Retirement Benefits 2,304 2,786 3,221 2,004 3,221 3,467 Employee Benefits 3,129 4,379 7,657 4,075 7,657 7,691 Software Support 695 (333) 695 - - - Contracted Services 27,794 28,858 28,281 29,912 30,218 30,249 Office Supplies 532 799 800 367 615 800 Finance/Clerk-Treasurer-Postag (E) 2,276 2,440 3,400 - 3,952 3,952 Publications/Subscription/Dues 841 988 1,000 330 1,124 1,200 Legal Notices 3,438 2,659 3,780 2,125 3,781 3,900 NEWSLETTER/PRINTING - - - - - - Travel & Mileage 610 607 439 331 437 816 Training & Seminars 941 1,254 469 694 694 441 UNIFORMS - - - 565 565 600 Clerk/Treas-Miscellaneous Oper (E) 4,518 4,975 800 (8,183) 800 1,100 VOM - Rent 68 72 83 83 83 83 VOM - Depreciation 61 64 74 74 74 74 Capital Equipment - 10,276 - - - - Subtotal 84,284$ 104,400$ 98,858$ 62,966$ 103,957$ 105,497$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 5.5 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Michelle Seidl, CMC, WCMC August 27, 2026 Finance/Clerk-Treasurer Director of Finance/Clerk-Treasurer GENERAL GOVERNMENT – ELECTIONS – EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET - $ 8,780.39 decrease in Election Wages The decrease reflects that 2027 will include only a Spring Primary and a Spring Election, rather than the four elections held in a typical even calendar year cycle: a Spring Primary, Spring Election, Fall Partisan Primary, and Fall General Election. - $ 2,000.00 decrease in Overtime Wages The decrease reflects the lower anticipated participation in the 2027 Spring Primary and Spring Election, which is expected to require fewer preparation and overtime hours than the November General Election. - $ 1,000.00 decrease in Employee Insurance The decrease reflects the anticipated reduction in overtime hours; therefore, no related employee insurance costs are expected to be charged. - $ 6,583.66 decrease in Office Supplies The decrease reflects the reduced number of elections anticipated in 2027, which is expected to include only a Spring Primary and Spring Election rather than the four elections typically held in an even-numbered year: a Spring Primary, Spring Election, Fall Partisan Primary, and Fall General Election. In addition, most of the supplies needed to support increased staffing and the new central count and polling location at 3100 Eaton Road were purchased in prior years, reducing the need for additional purchases in 2027. - $ 4,194.19 decrease in Postage The decrease reflects the reduced number of elections anticipated in 2027, which is expected to include only a Spring Primary and Spring Election rather than the four elections typically held in an even-numbered year: a Spring Primary, Spring Election, Fall Partisan Primary, and Fall General Election. + $20,880.00 increase in Capital Equipment Beginning in 2027, the Village plans to purchase four ExpressVote ballot-marking devices annually. These devices will support a transition away from paper ballots for in-person absentee voting and Election Day voting, helping to reduce overvote and crossover-voting errors. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) The 2027 Elections budget reflects a net decrease of $1,678.24. Anticipated decreases in election wages, overtime, employee insurance, office supplies, and postage total $22,558.24, primarily because only a Spring Primary and Spring Election are expected and most supplies for the central count and polling location at 3100 Eaton Road were purchased in prior years. These savings are partially offset by a $20,880 increase in capital equipment for the annual purchase of four ExpressVote ballot-marking devices to support the transition from paper ballots and reduce voting errors. Village of Bellevue Budget Workshop – 10/05/2026 5.6 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET ELECTIONS Election Wages 31,402 12,506 26,280 8,034 26,280 17,500 Election - Overtime 8,188 1,705 2,000 - - - FICA - Payroll Taxes 2,254 848 2,295 435 2,000 1,683 Retirement Benefits 963 296 2,160 - - 1,606 Employee Insurance 2,014 437 1,000 - - - Telephone/Cell 97 1,277 207 439 850 966 Office Supplies 23,485 10,770 17,353 9,790 16,761 10,770 Postage 2,424 3,328 7,800 - 5,512 3,606 Legal Notices 1,264 933 1,770 472 1,415 943 Travel & Mileage 33 716 1,100 28 28 734 Training & Seminars 8 595 285 15 15 285 Capital Equipment 90 41,415 - 13,929 13,929 20,880 Subtotal 72,222$ 74,827$ 62,250$ 33,142$ 66,791$ 58,973$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 5.7 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Michelle Seidl, CMC, WCMC August 28, 2026 Finance/Clerk-Treasurer Director of Finance/Clerk-Treasurer GENERAL GOVERNMENT – FINANCE – EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $1,389.00 increase in Salaries This increase reflects a 3% cost-of-living adjustment and applicable step adjustments. + $ 3,276.00 increase in Wages This increase reflects a 3% cost-of-living adjustment and applicable step adjustments. - $ 3,984.00 decrease in Employee Benefits This decrease reflects adjustments to employee benefit enrollments. + $ 1,429.03 increase in Audit & Accounting The increase reflects the timing of a $680 invoice, which was received in 2025 rather than 2026 as anticipated for the 2025 year- end audit. The 2025 audit totaled $9,681.24; applying the 6.071428571% increase specified in the bid and contract results in a 2027 cost of $10,269.03. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) The changes outlined above primarily reflect routine personnel cost adjustments, including the annual cost-of-living and applicable step increases, as well as the scheduled increase in audit fees established under the existing contract. 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET FINANCE & ACCOUNTING Salaries 20,724 22,148 22,276 12,622 22,276 23,665 Wages 32,322 43,607 55,085 31,591 55,085 58,361 Overtime - 783 - 445 500 - FICA - Payroll Taxes 3,911 4,930 5,918 3,313 5,918 6,275 Retirement Benefits 3,569 4,514 5,570 3,165 5,570 5,988 Employee Benefits 12,632 14,428 19,330 8,716 19,330 15,346 Audit & Accounting 10,368 9,520 8,840 9,001 9,001 10,269 Software Support 7,523 13,773 11,635 9,041 11,957 12,365 Bank Fees 331 270 660 197 364 660 Telephone/Cell 97 277 450 424 795 819 Contracted Services 2,968 3,106 3,787 3,388 3,388 3,787 Office Supplies 284 255 300 364 464 500 Publications/Subscription/Dues - - - - - - Travel & Mileage 197 185 507 197 507 1,142 Training & Seminars 73 60 520 334 520 550 Uniforms - - 600 - - - VOM - Rent 68 72 83 83 83 83 VOM - Depreciation 61 65 74 74 74 74 Capital Equipment 211 9,262 - - - - Subtotal 95,339$ 127,255$ 135,636$ 82,957$ 135,833$ 139,884$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 5.8 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund August 31, 2026 Administrator’s Office Village Administrator GENERAL GOVERNMENT – VILLAGE ASSESSOR – EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 2,485 Increase In contracted and software expense Annual inflationary contract increases resulting in required increase to category. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) No significant changes 2024 2025 2027 BUDGET ACTUAL ACTUAL BU DGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET VILLAGE ASSESSOR Software Support 3,754 2,517 3,000 2,542 2,542 3,000 Contracted Services 44,106 132,079 47,460 19,775 47,460 49,945 Postage - 3,974 500 - 500 500 Other Supplies/Expenses 196 432 100 140 140 100 Total 48,057$ 139,003$ 51,060$ 22,457$ 50,642$ 53,545$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 5.9 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Tim Hennig August 27, 2026 Information Technology (IT) GIS/IT Manager GENERAL GOVERNMENT – IT – EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 9,800 increase in Software Support/Maintenance New website and agenda/minutes system added: about $6,900 and $2,900. - $ 5,489 decrease in Software Support/Maintenance Removed CivicLive (Existing web hosting) yearly maintenance. - $6,600 decrease in Telephone Reduction in TDS on the phone bill due to reconsolidating and removing orphan phone numbers. + $ 16,956 increase in Computer Equipment Maintenance Added extended server warranties for two HA servers (the current three-year term will expire next year). + $21,301 increase in Capital Equipment Computer replacements for staff, temporary expenditure. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) Budget is anticipated to hold steady. 2024 2025 2027 BUDGET ACTUAL ACTUAL BU DGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET INFORMATION TECHNOLOGY Salaries 22,725 23,174 22,105 13,629 22,105 22,771 FICA - Payroll Taxes 1,740 1,781 1,691 1,043 1,691 1,742 Retirement Benefits 1,465 1,506 1,592 918 1,592 1,662 Employee Benefits 330 361 1,500 98 250 1,500 Software Support/Maintenance 77,560 92,259 124,247 95,798 124,109 126,579 Telephone/Cellphone 27,431 28,899 31,560 15,834 31,560 25,260 Internet Services 14,198 14,073 11,170 9,793 11,132 10,592 Computer Equipment Maintenance 19,521 1,380 5,684 2,616 5,684 23,754 Contracted Services 19,249 25,381 38,810 21,014 38,810 18,361 Training & Seminars 1,070 2,184 2,575 817 2,575 2,440 Capital Equipment 10,572 10,905 45,400 27,377 43,000 30,701 Total 195,860$ 201,903$ 286,334$ 188,939$ 282,508$ 265,362$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 5.10 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Michelle Seidl, CMC, WCMC August 31, 2026 Finance/Clerk-Treasurer Director of Finance/Clerk-Treasurer GENERAL GOVERNMENT – OTHER GOVERNMENTAL – EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 11,410 Increase In Other Governmental Increases are primarily related to annual increases between 3% and 5% in annual Village insurance premiums. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) Projected 2026 expenses in this category are related to higher than anticipated 2026 insurance premiums. 2024 2025 2027 BUDGET ACTUAL ACTUAL BU DGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET OTHER GOVERNMENTAL Bad Debt Expense 255 - - - - - Illegal Taxes & Refunds - - - - - - Property Insurance 29,879 19,022 15,812 - 18,973 20,112 General Libility 6,004 5,072 4,926 2,755 5,951 5,951 WORKERS COMPENSATION 22,754 21,576 18,417 17,744 21,752 21,752 Employee Bonds 15,227 12,404 10,950 6,138 12,275 12,644 CYBER LIABILITY INSURANCE 449 2,007 1,796 1,320 2,641 2,852 Total 74,568$ 60,081$ 51,901$ 27,957$ 61,592$ 63,311$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 5.11 FISCAL YEAR 2027 Public Safety 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED Public Safety Deputy Van Egeren and Deputy Schley August 27, 2026 Law Enforcement Village Administrator PUBLIC SAFETY – LAW ENFORCEMENT – EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 46,800 increase in 100-52100-210-000 Directly related annual BCSO contract and Axon Contract increases - $ 46,800 decrease in 100-52100-810-000 Decrease in Capital Equipment to realign Axon Contract (this is a one-to-one adjusted reflected above. + $ 720 increase in 100-52100-120-000 Wage increase for Village Crossing Guards-to retain continued reliable Crossing Guards + $ 500 increase in 100-52100-223-000 $350 for portable Camera Data- $150 for Wifi Hotspot for drone outdoor use. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) The changes for the Axon Camera’s is a contractual service written in with the Sheriff’s Office. It is a set number that is negotiated via the Sheriff’s Office. The increase for the crossing guards is to assist in retaining current staff. The increase to the cellphone account is for the data needed for portable cameras and a wifi hotspot for outdoor drone use. 2024 2025 2027 BUDGET ACTUAL ACTUAL BU DGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET LAW ENFORCEMENT Contracted Services 1,797, 406$ 2,006,790$ 2,021,936$ 1,027,319$ 2,027,191$ 2,146,903$ Utilities 5,524$ 3,452$ 5,600$ 2,783$ 5,950$ 6,330$ Insurance 2,501$ 1,928$ 1,909$ 992$ 1,909$ 1,975$ Operating Supplies 55,643$ 45,135$ 48,600$ 25,570$ 46,770$ 47,829$ Memberships/Travel/Training 1,047$ 1,260$ 1,600$ 514$ 1,100$ 750$ Capital Equipment 28,042$ 82,220$ 119,500$ 73,945$ 119,500$ 75,000$ Subtotal 1,890,163$ 2,140,785$ 2,199,145$ 1,131,123$ 2,202,420$ 2,278,787$ CROSSING GUARDS Salaries & Wages 12,944$ 12,749$ 14,400$ 7,713$ 14,440$ 15,120$ Employee Benefits 990$ 975$ 1,102$ 590$ 1,102$ 1,157$ Operating Supplies -$ -$ -$ -$ -$ 125$ Subtotal 13,934$ 13,724$ 15,502$ 8,303$ 15,542$ 16,402$ GRAND TOTAL 1,904,098$ 2,154,510$ 2,214,647$ 1,139,425$ 2,217,962$ 2,295,188$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 5.12 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED Public Safety August 31, 2026 Fire & Rescue Village Administrator PUBLIC SAFETY – FIRE & RESCUE – EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 173,517 Increase In expenses Primarily related to +2.5% in contracted Fire Protection and +$121,451 in anticipated Contracted Ambulance Contracted Services. Note that 2026 budget bundled all services under one line item versus 2027 proposed that separates fire versus EMS services. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) No significant changes in planned 2026 expenses. Ambulance Contracted Services is not realized as an expense in 2026 and represents the underbudget expense highlighted in Projected Year End. 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET FIRE DEPARTMENT Contracted Services 1,693,893$ 1,765,111$ 2,033,696$ 971,669$ 1,738,764$ 1,794,713 Postage 28$ 61$ -$ -$ -$ - Subtotal 1,693,921$ 1,765,172$ 2,033,696$ 971,669$ 1,738,764$ 1,794,713$ AMBULANCE Contracted Services - - - - - 412,500 Subtotal -$ -$ -$ -$ -$ 412,500$ GRAND TOTAL 1,693,921$ 1,765,172$ 2,033,696$ 971,669$ 1,738,764$ 2,207,213$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 5.13 FISCAL YEAR 2027 Public Works 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Eric Woodke August 20, 2026 Public Works - Administration Interim Director of Public Works GENERAL GOVERNMENT – PUBLIC WORKS - ADMINISTRATION – EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 532.00 Increase In various accounts Annual increase in wages & benefits SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) No significant changes 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET PUBLIC WORKS ADMINISTRATION Salaries 10,680 11,450 11,708 5,282 11,708 10,105 Training - - - - - - FICA - Payroll Taxes 818 876 896 398 896 773 Retirement Benefits 696 702 843 380 843 738 Employee Benefits 56 1,553 600 567 600 2,963 Unemployment - - - - - - Public Works - Postage 665 1,412 - - - - Subtotal 12,914$ 15,993$ 14,047$ 6,627$ 14,047$ 14,579$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 5.14 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Eric Woodke August 25, 2026 Public Works – Street & Highway Maintenance Interim Director of Public Works GENERAL GOVERNMENT – PUBLIC WORKS – STREET & HIGHWAY MAINTENANCE – EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 60,000.00 increase in Contracted Services Chip seal/Thin Overlay-Assume 1 mile. Expenses are slightly offset by other reductions. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) 2026 projected shows a slight increase in year-end expenses (+ $21,943) primarily related to staffing. This is the case as annual projects are represented as actual wages. Village of Bellevue Budget Workshop – 10/05/2026 5.15 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET STREET & HWY MAINTENANCE Salaries 31,811 26,652 24,116 15,668 24,116 24,371 Wages 165,215 231,398 95,795 160,923 95,795 75,617 Wages-Flooding Disaster 2019 - - - - - - Training 1,448 2,129 - 1,374 1,374 - Wages - Overtime 1,513 5,003 - 3,912 4,000 - Employee Benefits - - - - - - FICA - Payroll Taxes 14,848 20,015 9,173 13,740 16,500 7,649 FICA - Payroll Expense - - - - - - Retirement Benefits 11,116 14,808 8,634 10,525 13,500 4,585 Retirement Benefits - - - - - - Employee Benefits 21,664 23,353 16,966 15,248 16,966 20,683 Uniforms 6,647 12,100 9,000 10,211 13,000 15,000 Unemployment Compensation - - - - - - Gas/Electric - - - - - - Water/Sewer/Stormwater - - - - - - Telephone/Cell Phone Service 3,950 1,786 3,500 1,145 3,000 3,500 Solid Waste Disposal - - - - - - Contracted Services 182,560 118,996 113,460 11,617 113,460 173,460 Medical Services 2,062 1,609 2,000 613 2,000 2,000 Grass Cutting - - - - - - Office Supplies 276 173 - 95 95 - Publications/Subscription/Dues 1, 326 2,032 819 904 1,600 1,600 Travel & Mileage 700 1,169 5,000 1,360 5,000 5,000 Training & Seminars 1,254 3,362 1,800 124 1,800 1,800 Operating Supplies 11,260 7,475 18,000 3,548 18,000 18,000 Small Tools & Equipment 2,823 3,029 8,000 1,524 8,000 8,000 Cleaning Supplies - - - - - - Building Maint. Supplies - - - - - - Comm Equip Maint Supplies 6,004 12,978 20,000 10,936 20,000 20,000 Repairs/Maintenance 29,260 36,329 52,580 16,684 52,580 52,580 Repairs/Main-Flooding Disaster - - - - - - VOM Rent 20,117 21,324 24,523 24,523 24,523 24,523 VOM Depreciation 23,270 24,666 28,366 28,366 28,366 28,366 Capital Equipment - - - - - - Capital Improvements - - - - - - Subtotal 539,126$ 570,385$ 441,732$ 333,042$ 463,675$ 486,734$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 5.16 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Eric Woodke August 25, 2026 Public Works – Snow Plowing Interim Director of Public Works GENERAL GOVERNMENT – PUBLIC WORKS – SNOW PLOWING – EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET - $ 9,740.00 decrease in Snow Removal Supplies One-time budgeted expense for snow pusher SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) - $5,285 in expenses primarily related to reduction in snow removal supplies. 2024 2025 2027 BUDGET ACTUAL ACTUAL B UDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET SNOW PLOWING Snow Plow - Wages 27, 506 45,216 73,882 30,587 73,882 98,949 Training - - - - - - Snow Plow Wages - Overtime 11,152 24,270 7,500 12,259 15,000 7,500 Snow Plow FICA-Payroll Taxes 2,651 5,130 5,652 3,219 5,652 8,143 Retirement Benefits 2,144 4,228 5,320 2,932 5,320 7,771 Employee Benefits 5,512 6,146 11,043 4,893 11,043 7,500 Uniforms - 1,035 - 50 50 - Unemployment Compensation 389 - - 105 105 - Contracted Services - - - - - - Training & Seminars - 2,336 600 675 600 600 Snow Removal Supplies 62,273 63,941 87,940 41,811 75,000 78,200 VOM Rent 60,921 53,059 61,018 61,018 61,018 61,018 VOM Depreciation 77,937 82,612 95,003 95,003 95,003 95,003 Capital Equipment - - - - - - Subtotal 250,485$ 287,973$ 347,958$ 252,553$ 342,673$ 364,684$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 5.17 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Eric Woodke August 25, 2026 Public Works – Construction/Engineering Interim Director of Public Works GENERAL GOVERNMENT – PUBLIC WORKS – CONSTRUCTION/ENGINEERING – EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET - $ 10,000.00 decrease in Engineering – Software Support Related to no planned projects that need support by General Fund Engineering. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) Engineering expenses are higher for 2026 primarily related to the intersection analysis work at Costco Way and Landmark or Costco Way and Town Hall. 2024 2025 2027 BUDGET ACTUAL ACTUAL B UDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET CONSTRUCTION/ENGINEERING Salaries 41, 698 43,825 41,679 23,591 41,679 39,528 Wages 18,098 20,239 15,531 6,998 15,531 16,514 Training - - - - - - Wages - Overtime 105 195 - 11 15 - Employee Benefits - - - - - - FICA - Payroll Taxes 4,761 4,922 4,377 2,353 4,377 4,287 Retirement Benefits 4,112 4,202 4,119 2,178 4,119 4,091 Employee Benefits 3,417 3,688 4,812 2,790 4,812 9,609 Uniforms - (77) - - - - Unemployment Compensation - - - - - - Software Support 3,000 3,000 3,300 3,000 3,000 3,000 Engineering 43,393 34,807 50,000 60,627 85,000 40,000 Training & Seminars 1,161 300 1,000 - 500 1,000 VOM Rent 2,002 2,122 2,441 2,441 2,441 2,441 VOM Depreciation 1,910 2,025 2,328 2,328 2,328 2,328 Capital Equipment 1,304 1,368 - - - - Capital Improvments - - - - - - Subtotal 124,961$ 120,616$ 129,587$ 106,317$ 163,802$ 122,798$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 5.18 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Eric Woodke August 28, 2026 Public Works – Street Lighting & Transit Interim Director of Public Works GENERAL GOVERNMENT – PUBLIC WORKS – STREET LIGHTING & TRANSIT – EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET None SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) 9/9/2026 – An email was received from Patricia Kiewiz at GBMT showing an increase of $40,372 for 2027. 2024 2025 2027 BUDGET ACTUAL ACTUAL BU DGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET STREET LIGHTING & TRANSIT Street Lighting 129,936 146,754 157,500 73,448 150,000 155,000 Mass Transit 431,053 109,659 142,439 119,307 172,439 182,811 Subtotal 560,989$ 256,412$ 299,939$ 192,755$ 322,439$ 337,811$ 2024 2025 2027 BUDGET ACTUAL ACTUAL BU DGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET GRAND TOTAL 1,488,475$ 1, 251,379$ 1,233,263$ 891,295$ 1,306,636$ 1,326,606$ 2026 2026 Village of Bellevue Budget Workshop - 10/05/2026 5.19 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Kyle Casper, CPRE September 1, 2026 Buildings & Grounds Director of Parks, Recreation & Forestry GENERAL GOVERNMENT – BUILDINGS & GROUNDS – EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 17,960 Increase in Contracted Services Contracted Services will see the following expected increases for 2027: • $12,000 for DPW equipment storage rental • 3% increase in Custodial Services with current 2- year contract • 10% estimated increase in Mowing Services Contract – New for 2027 • 5% increase for year 3 of the 3-year fertilizer contract - $ 6,100 decrease in Capital Purchases Village of Bellevue Welcome sign purchased in 2026 for $3,800. No Capital Purchases budgeted for 2027. + $ 3,132 increase in Wages & Benefits Annual Cost-of-Living increase SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) Contracted Services expected to be approximately $6,000 over budget for 2026 primarily due to the DPW storage facility. Fire Sprinkler inspections also contributed to this total as staff were unaware of 5-year inspections being due at time of budget approval. Capital purchases will be $2,300 under budget for the year 2026 as the sign came in lower than estimated total. Village of Bellevue Budget Workshop – 10/05/2026 5.20 VillageOfBellevueWI.gov Page 2 of 2 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET BUILDINGS & GROUNDS Salaries 7,998 8,342 8,143 5,048 8,143 8,642 Overtime 701 480 - 236 250 - Wages 63,201 64,287 38,117 37,385 40,000 40,300 Training - - - - - - FICA - Payroll Taxes 5,302 5,412 3,539 3,131 3,539 3,744 Retirement Benefits 4,886 4,915 3,331 3,045 3,331 3,573 Employee Benefits 17,648 17,865 10,680 10,971 13,500 10,683 Unemployment - - - - - - Software Support 900 900 990 900 900 900 Gas/Electric 46,266 77,332 87,000 42,350 81,996 87,408 Water/Sewer 21,042 22,646 26,500 12,751 25,633 26,500 Telephone/Cell 572 626 675 370 635 675 Solid Waste Disposal - - - - - - Contracted Services 79,547 66,557 69,115 39,400 71,000 87,075 Training & Seminars - - - - - - Operating Supplies - - - 282 244 - Cleaning Supplies 2,665 3,766 4,000 2,115 4,000 4,000 Building Maintenance Supplies 8,773 9,509 10,700 7,975 10,700 11,000 Other Supplies & Expenses 2,486 3,743 3,500 1,210 3,500 3,500 VOM Rent 5,603 5,939 6,830 6,830 6,830 6,830 VOM Depreciation 6,210 6,583 7,570 7,570 7,570 7,570 CAPITAL PURCHASES 4,096 8,600 6,100 - 4,000 - Total 277,897$ 307,501$ 286,790$ 181,569$ 285,771$ 302,400$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 5.21 FISCAL YEAR 2027 Parks, Recreation & Forestry 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Kyle Casper, CPRE September 1, 2026 Parks, Recreation & Forestry – Administration Director of Parks, Recreation & Forestry GENERAL GOVERNMENT – PARKS, RECREATION & FORESTRY – ADMINISTRATION – EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 24,887 increase in Salaries & Benefits Increase covers planned staff cost-of-living wage increases as well as addition of a Full-Time Recreation Assistant. 25% of the funding for the Recreation Assistant is in this line item similar to the Recreation Supervisor position. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) No significant changes 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET ADMINISTRATION Salaries 45,676 49,679 44,070 30,048 44,070 59,238 FICA - Payroll Taxes 3,495 3,804 3,371 2,299 3,371 4,532 Retirement Benefits 2,889 3,182 3,173 2,000 3,173 4,324 Employee Benefits 646 750 3,900 609 3,900 11,307 Telephone/Cell 2,949 3,784 3,800 2,272 3,900 3,900 Contracted Services 590 391 752 286 500 752 Postage 59 36 1,000 - - - Publications/Subscription/Dues 1,329 1,069 920 29 850 920 Travel & Mileage 2,525 3,472 2,500 480 2,400 2,700 Training & Seminars 1,394 1,774 1,885 1,458 1,850 1,675 Capital Equipment 3,496 4,135 - - - - Subtotal 65,047$ 72,076$ 65,371$ 39,481$ 64,014$ 89,348$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 5.22 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Kyle Casper, CPRE September 2, 2026 Parks, Recreation & Forestry – Parks Director of Parks, Recreation & Forestry GENERAL GOVERNMENT – PARKS, RECREATION & FORESTRY – PARKS – EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 2,721 increase in Wages & Benefits Increase reflects the regular cost-of-living increase in employee wages and benefits. + $ 4,738 increase in Contracted Services Increase in contracted services as a result of the following: • Mowing Services expected to increase 10% for new contract in 2027. • 5% increase in year 3 of the 3-year contract for fertilizer treatment. • 3% increase in year 2 of the 2-year cleaning services contract. + $ 16,830 increase in Capital Improvements Estimated cost for roof and gutter replacement of the DeBroux Park Enclosed Shelter. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) Employee benefits are significantly under budget for 2026 because employees waived coverage under the Village health plan. Building maintenance repair needs are trending to be under budget for 2026. This should not be adjusted for 2027 as with old facilities repairs are expected. Village of Bellevue Budget Workshop – 10/05/2026 5.23 2024 2025 2027 BUDGET ACTUAL ACTUAL B UDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET PARKS Salaries 25, 818 25,025 16,286 15,144 16,286 17,285 Wages 79,116 105,375 147,932 65,975 147,932 156,766 Training 2,711 3,617 - 1,572 1,600 - Overtime 329 1,214 - 393 396 - FICA - Payroll Taxes 10,012 12,021 12,563 7,707 12,563 13,315 Retirement Benefits 6,167 9,043 8,548 5,971 8,548 8,646 Employee Benefits 5,856 9,080 29,179 8,134 29,179 21,217 Unemployment - - - - - - Software Support 1,200 1,200 1,320 1,200 1,200 1,200 Software Support - - - - - - Gas/Electric 9,297 12,178 12,360 5,636 11,406 12,159 Gas/Electric - Dog Park - 963 950 442 900 938 Water/Sewer/Stormwater 10,452 9,835 12,224 4,920 10,098 12,000 Water/Sewer - Dog Park - 717 783 358 741 750 Telephone/Cell Phone Service - - - - - - Solid Waste Disposal - - - - - - Contracted Services 71,947 84,253 82,370 34,963 82,370 87,108 Contracted Services - Dog Park - 8,208 - 3,202 - - Office Supplies 50 34 - 41 41 - Postage - - - - - - Publications/Subscription/Dues - - - - - - Travel & Mileage 40 - 110 161 161 200 Training & Seminars 1,136 7,525 214 280 400 400 Operating Supplies 13,019 13,653 16,150 9,260 16,150 16,150 Operating Supplies-Dog Park - (250) 600 - 600 600 Small Tools & Equipment 995 1,217 1,200 323 1,200 1,200 Cleaning Supplies 3,688 4,288 3,800 3,094 3,800 3,800 Building Maintenance Supplies 8,136 986 9,800 1,194 7,500 9,800 Equipment Maint. Supplies - - - - - - Material Maint. Supplies - - - - - - VOM Charges 37,838 40,109 46,125 46,125 46,125 46,125 Capital Equipment 15,702 - - - - - Capital Improvments - - - - - 16,830 Subtotal 303,508$ 350,291$ 402,514$ 216,095$ 399,197$ 426,489$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 5.24 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Kyle Casper, CPRE September 1, 2026 Parks, Recreation & Forestry – Forestry Director of Parks, Recreation & Forestry GENERAL GOVERNMENT – PARKS, RECREATION & FORESTRY – FORESTRY – EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 66 increase in Subscriptions & Training Seminars Slight increase in Annual Forestry Training SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) No significant changes 2024 2025 2027 BUDGET ACTUAL ACTUAL BU DGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET FORESTRY Forestry Wages - - - 203 250 - Forestry FICA - Payroll Taxes - - - - - - Forestry - Retirement Benefits - - - - - - Forestry - Unemployment - 1,017 - - - - Forestry Contracted Services - 13,097 13,000 4,100 13,000 13,000 Forestry - Postage 229 275 - - - - Publications/Subscription/Dues 352 355 315 281 331 331 Forestry - Travel & Mileage - - - - - - Forestry-Training & Seminars 825 618 880 783 923 930 Forestry-Operating Supplies 5,093 3,010 8,500 2,117 8,500 8,500 Forestry-Small Tools & Equip - - - 6 6 - Forestry - Street Trees - - - - - - Forestry-Other Supplies & Exp - - - - - - Subtotal 6,499$ 18,372$ 22,695$ 7,490$ 23,010$ 22,761$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 5.25 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Kyle Casper, CPRE September 2, 2026 Parks, Recreation & Forestry – Recreation & Senior Services Director of Parks, Recreation & Forestry GENERAL GOVERNMENT – PRF – RECREATION & SENIOR SERVICES – EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 71,899 increase in Salaries, Wages & Benefits Increase covers planned staff cost-of-living wage increases as well as addition of a Full-Time Recreation Assistant. 75% of the funding for the Recreation Assistant is in this line item similar to the Recreation Supervisor position. - $ 2,324 decrease in Operating Supplies Decrease in budget line due to this Summer Day Camps being in year 2 of the 2-year licensing period. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) Contracted Services is trending to be $4,600 under budget due to sponsorships for some of our community events. Village of Bellevue Budget Workshop – 10/05/2026 5.26 P arks Recreation & Forestry Grand T otal 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET RECREATION Salaries 73,120 57,492 54,849 34,615 54,849 95,612 Wages 117,900 160,311 188,391 86,941 188,391 192,595 Training - - - - - - Overtime 673 799 - 274 - - FICA - Payroll Taxes 14,652 16,708 18,608 9,286 18,608 22,048 Retirement Benefits 4,056 4,911 5,928 3,231 5,928 8,571 Employee Benefits 1,511 1,882 11,104 1,876 11,104 31,953 Unemployment Compensation - - - - - - Telephone/Cell - - - - - - Contracted Services 11,101 3,977 13,800 3,625 9,200 13,800 Office Supplies 38 34 - 41 41 - Postage 359 123 - - - Publications/Subscription/Dues 331 - - - - - Newsletter/Printing 12,342 13,072 - - 500 500 Travel & Mileage 40 - 110 14 14 - Training & Seminars - 9 214 188 188 - Operating Supplies 37,371 37,426 47,600 18,288 47,600 45,550 Uniforms - - - - - - VOM Rent 897 951 1,093 1,093 1,093 1,093 VOM Depreciation 798 846 973 973 973 973 Capital Equipment - - - - - - Senior General Programming 1,462 1,086 2,000 28 1,000 1,550 Senior Holiday Gala 4,972 3,022 4,500 500 4,500 4,500 Senior Summer Picnic 236 (22) 1,500 - - 1,500 Senior Spring Social - - - - - - Subtotal 281,859$ 302,627$ 350,670$ 160,972$ 343,989$ 420,245$ 2026 2024 2025 2027 BUDGET ACTUAL ACTUAL B UDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET GRAND TOTAL 656,914$ 743,366$ 841,249$ 424,038$ 830,210$ 958,843$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 5.27 FISCAL YEAR 2027 Community Development 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Andrew J. Vissers, AICP 9/1/2026 Community Development-Administration Director of Community Development GENERAL GOVERNMENT – COMMUNITY DEVELOPMENT-ADMINISTRATION – EXPENDITURES 2026 Approved CD Administration Budget: $14,768 2027 Proposed CD Administration Budget: $16,421 (+ $1,653) a 11.19% increase* SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 1,668 increase in in Salaries, Wages, Benefits Adjustments related to wage increases for staff SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) *An entry error for Retirement Benefits was discovered after the January Expenditures With Comparison to Budget Report. Instead of $920, it was inputted at $92. This line item in the budget will be an overage but likely absorbed elsewhere throughout the Community Development Department budgets and has been corrected for the proposed 2027 Budget. If entered into correctly, the increase to Salaries, Wages and Benefits from 2026 to 2027 would have been $840 resulting in an overall budget increase from 2026 to 2027 of 5.22%. 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET COMMUNITY DEVELOPMENT ADMIN Salaries 11,161 11,944 12,531 7,230 12,531 13,266 FICA - Payroll Taxes 842 901 959 545 959 1,015 Retirement Benefits 770 830 92 521 892 968 Employee Benefits 1,141 1,205 1,161 723 1,161 1,162 Community Development-Postage 2 1 25 - 1 10 Capital Equipment 1,055 3,574 - - - - Subtotal 14,971$ 18,456$ 14,768$ 9,018$ 15,544$ 16,421$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 5.28 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Andrew J. Vissers, AICP 9/1/2026 Community Development- Building Inspection Director of Community Development GENERAL GOVERNMENT – COMMUNITY DEVELOPMENT-BUILDING INSPECTION – EXPENDITURES 2026 Approved Budget for Building Inspections: $263,529 2027 Proposed Budget for Building Inspections: $285,110 (+$21,581) a 7.56% increase SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 12,985 increase in Salaries, Wages, Benefits Adjustments related to wage increases for staff + $ 9,626 increase in Software Support A mandatory migration of EnerGov Permitting and Planning software into the cloud platform results in an increase in ongoing maintenance costs. Half of the dollar increase will be reflected in the Building Inspections budget, and half will be reflected in the Planning & Zoning budget. A 5% increase will occur each year thereafter as established by the company for maintenance. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) No significant changes 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET BUILDING INSPECTION Salaries 52,911 25,408 53,759 32,889 53,759 55,523 Wages 85,254 115,884 121,911 65,090 121,911 131,488 Training - - - - - - Overtime 965 585 - 184 250 - FICA - Payroll Taxes 10,286 10,910 13,439 7,234 13,439 14,306 Retirement Benefits 8,609 9,270 11,692 6,749 11,692 12,452 Employee Benefits 29,256 34,341 38,519 21,845 38,519 38,536 Unemployment - - - - - - Software Support 7,103 7,458 7,831 7,831 7,831 17,457 Telephone/Cell 1,055 994 1,550 635 1,550 1,550 Contracted Services 367 - 2,000 - 800 2,000 Office Supplies 323 150 350 - 300 250 Building Inspection - Postage 39 8 67 - 15 67 Publications/Subscription/Dues 442 1,247 1,200 798 1,200 750 Newsletter/Printing 76 - 100 - - - Travel & Mileage 428 570 1,000 - 140 1,100 Training & Seminars 1,082 1,860 2,940 2,070 2,200 2,460 Operating Supplies/Permit Seal 2,498 2,377 2,500 2,427 2,427 2,500 VOM Rent 2,027 2,149 2,471 2,471 2,471 2,471 VOM Depreciation 1,804 1,913 2,200 2,200 2,200 2,200 Subtotal 204,525$ 215,125$ 263,529$ 152,425$ 260,704$ 285,110$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 5.29 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Andrew J. Vissers, AICP 9/1/2026 Community Development- Planning & Zoning Director of Community Development GENERAL GOVERNMENT – COMMUNITY DEVELOPMENT-PLANNING & ZONING – EXPENDITURES 2026 Approved Planning & Zoning Budget: $54,583 2027 Proposed Planning & Zoning Budget: $63,847 (+ $9,264) a 16.97% increase SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 1,822 increase in in Salaries, Wages, Benefits Adjustments related to wage increases for staff + $ 9,626 increase in Software Support A mandatory migration of EnerGov Permitting and Planning software into the cloud platform results in an increase in ongoing maintenance costs. Half of the dollar increase will be reflected in the Building Inspections budget, and half will be reflected in the Planning & Zoning budget. A 5% increase will occur each year thereafter as established by the company for maintenance. - $ 1,700 decrease in Travel & Mileage A decrease was realized based on no conferences scheduled that will require significant travel expenses due to out-of-state travel. This will be requested to be increased in 2028. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) No significant changes Village of Bellevue Budget Workshop – 10/05/2026 5.30 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET PLANNING & ZONING Salaries 11,161 11,944 12,531 7,230 12,531 13,266 Wages 12,407 12,995 13,628 7,862 13,628 14,452 Training - - - - - - Overtime - 96 - 27 30 - FICA - Payroll Taxes 1,744 1,847 2,001 1,116 2,001 2,120 Retirement Benefits 1,626 1,738 1,883 1,089 1,883 2,023 Unemployment - - - - - - Employee Benefits 5,393 5,705 7,611 3,513 7,611 7,615 Software Support 7,103 7,458 7,831 7,831 7,831 17,457 Telephone/Cell 461 650 650 426 685 655 Contracted Services 2,886 403 2,000 635 1,000 1,500 Office Supplies 33 90 100 - 100 100 Planning/Zoning - Postage 496 703 750 - 750 750 Publications/Subscription/Dues 992 1,019 1,055 693 1,055 1,066 Newsletter/Printing - - - - - - Travel & Mileage 512 - 2,200 1,092 1,092 500 Training & Seminars 785 400 1,065 835 835 1,065 Operating Supplies 116 - 200 - 200 200 VOM Rent 468 496 571 571 571 571 VOM Depreciation 416 441 507 507 507 507 Subtotal 46,598$ 45,985$ 54,583$ 33,427$ 52,310$ 63,847$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 5.31 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Andrew J. Vissers, AICP 9/1/2026 Community Development-Economic Development Director of Community Development GENERAL GOVERNMENT – COMMUNITY DEVELOPMENT-ECONOMIC DEVELOPMENT–EXPENDITURES 2026 Approved Economic Development Budget: $19,507 2027 Proposed Economic Development Budget: $18,426 (- $1,081) a 5.86% decrease SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET - $ 950.00 decrease in Travel and Mileage There are no anticipated Economic Development Conferences that will require travel reimbursement in 2027 SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) No significant changes 2024 2025 2027 BUDGET ACTUAL ACTUAL BU DGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET ECONOMIC DEVELOPMENT Salaries 8,624 9,230 9,683 5,587 9,683 10,251 Wages 4,255 4,006 741 - 0 - FICA - Payroll Taxes 1,167 696 1,419 421 750 1,419 Retirement Benefits 595 641 697 402 697 748 Employee Benefits 882 931 897 559 897 898 Contracted Services 7 - 20 - - - Office Supplies 4 1 50 - 50 50 Economic Development - Postage - - - - - 10 Publications/Subscription/Dues 3,907 3,488 4,000 3,547 3,900 4,000 Travel & Mileage - - 950 - - - Training & Seminars - - 600 - 600 600 Other Supplies & Expenses - - - - - - VOM Rent 196 207 238 238 238 238 VOM Depreciation 174 184 212 212 212 212 Subtotal 19,811$ 19,385$ 19,507$ 10,965$ 17,027$ 18,426$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 5.32 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Tim Hennig August 27, 2026 Community Development-GIS GIS/IT Manager GENERAL GOVERNMENT – GIS – EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 2,380 increase in Contracted Services Aerial data extraction project, allocated as 33.33% GIS, 33.33% Stormwater, and 33.33% Sewer – Temporary + $ 450 increase in Software Support ELA GIS License increase, allocated as 25% GIS, 25% Water, 25% Stormwater, and 25% Sewer; total software cost: $30,200. + $ 3,330 increase in Travel and Mileage 2027 ESRI UC at San Diego. – Temporary - $ 1, 965 decrease in Training and Seminars Decrease education to help offset 2027 ESRI UC conference costs. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) No significant changes Com munity Development Grant T otal 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET GIS GIS Salaries 15,285 13,905 13,263 8,178 13,263 13,662 Wages - 2,084 2,347 1,251 2,347 - FICA - Payroll Taxes 1,170 1,317 1,200 721 1,200 1,045 Retirement Benefits 879 904 955 551 955 997 Employee Benefits 78 97 900 59 900 900 Software Support 7,122 7,694 7,946 7,263 7,947 8,397 Telephone/Cell 465 587 1,620 355 1,620 1,620 Contracted Services - - 10 20 50 2,390 Office Supplies 12 220 600 - 600 600 Travel & Mileage 2,992 - - - - 3,330 Training & Seminars 1,476 1,154 2,565 350 2,565 600 Capital Equipment 1,779 1,063 375 - 375 375 Subtotal 31,259$ 29,023$ 31,781$ 18,748$ 31,822$ 33,916$ 2026 2024 2025 2027 BUDGET ACTUAL ACTUAL BUD GET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET GRAND TOTAL 317,163$ 327,973$ 384,168$ 224,582$ 377,407$ 417,720$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 5.33 FISCAL YEAR 2027 Other Financial Uses 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Michelle Seidl, CMC, WCMC August 31, 2026 Finance/Clerk-Treasurer Director of Finance/Clerk-Treasurer GENERAL GOVERNMENT – OTHER FINANCIAL USES – EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + - $ 0 Change In expenditures No anticipated General Fund expenditures for 2027. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) Assumed increase in allocation marked to IT Fund. 2024 2025 2027 BUDGET ACTUAL ACTUAL B UDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET OTHER FINANCIAL USES Transfer to Sanitation Fund - - - - - - Transfer to Debt Service - - - - - - Transfer to IT Fund 43,442 15,000 - 39,665 39,555 - TRANSFER TO CAPITAL 113,334 35,529 - - - - Total 156,776$ 50,529$ -$ 39,665$ 39,555$ -$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 5.34 2027 FISCAL YEAR S A N I T A T I O N F U N D 6 . 0 Sanitation provides for the collection of refuse and recyclingthrough contracted services. The Village operates a licensedcompost site for Village resident disposal of brush and yardwaste. The material is recycled into compost and mulch andreused by residents and in our park system. FISCAL YEAR 2027 Sanitation 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED Sanitation Eric Woodke August 25, 2026 Solid Waste/Recycling Interim Director of Public Works SANITATION – SOLID WASTE/RECYCLING – EXPENDITURES & REVENUES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET - $ 23,881.00 decrease in Garbage - Curbside Pickup 2027 Revenues were adjusted to better match audited figures. 2026 figures represented a slightly higher figure than actual. + $ 24,814.00 increase in Recycling - Curbside Pickup Increase in commodities/pricing + $ 6,000.00 increase in Compost - Operating Supplies Annual Increase with compost/brush grinding contractor + $ 16,884.00 increase in Contracted Services Harters Disposal 2% increase Average 300 tons per month @ $57.00 + $ 1,000.00 increase in Recycling - Operating Supplies Used Oil Recycling & Oil Containment contractor increase + $ 5,309.00 increase in Recycling Contracted Services Harters Recycling Pick Up GBWU Billing (12.5% - $ 1,550.00) Annual Northstar Maintenance (12.5%) SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) No significant changes in overall expenses or revenues 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET OPERATING REVENUE Garbage - Curbside Pickup 661,565 733,485 768,000 431,933 741,000 744,119 Recycling - Curbside Pickup 215,852 214,303 224,000 143,804 246,500 248,814 Forfeited Discounts 5,376 5,638 0 1,741 1,741 0 Subtotal 882,792 953,426 992,000 577,478 989,241 992,933 OTHER REVENUES Recycling Grant 46,410 46,328 40,000 46,325 46,325 40,000 Yard Wast Disposal Permits 7,680 8,960 10,240 7,680 7,680 7,680 Sales of Recyclables 11,366 $3,967 0 0 0 0 Admin Fee - Recovery $0 $0 0 0 0 0 Transfer from General Fund $0 $0 0 0 0 0 Subtotal 65,457 51,321 50,240 54,005 54,005 47,680 TOTAL REVENUES 948,249 1,004,747 1,042,240 631,484 $1,043,246 $1,040,613 2026 Village of Bellevue Budget Workshop – 10/05/2026 6.1 2024 2025 2027 BUDGET ACTUAL ACTUAL BUD GET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET GARBAGE Contracted Services 536,142 554, 478 553,716 282,159 553,716 570,600 Subtotal 536,142$ 554,478$ 553,716$ 282,159$ 553,716$ 570,600$ RECYCLING Salaries 21,817 22,123 22,527 12,441 22,527 25,187 Wages 27,301 37,438 63,519 17,773 63,519 68,468 Overtime 1,232 1,587 - 153 175 - FICA - Payroll Taxes 3,753 4,523 6,583 2,263 6,583 7,165 Retirement Benefits 3,335 4,094 6,195 2,145 6,195 6,837 Employee Benefits 6,801 8,922 10,821 5,083 10,821 14,828 Recycling Contracted Services 217,886 246,823 236,271 122,665 236,271 241,580 Bank Fees 2,635 2,884 3,420 1,902 3,420 3,420 Office Supplies 92 371 500 33 350 500 Training & Seminars 67 44 1,000 371 1,000 1,000 Recycling - Operating Supplies 341 549 1,000 1,067 2,000 2,000 Property Insurance 3,659 2,329 1,936 - - - General Liability 977 826 802 448 802 826 Workers Compensation 4,426 4,197 3,582 3,451 3,582 3,689 Auto Insurance 73 61 59 33 59 61 Cyber Liability Insurance 449 2,007 1,796 1,320 1,796 1,850 VOM Rent 13,886 15,969 18,365 18,365 18,365 18,365 Depreciation & Amortization 13,800 15,870 18,251 18,251 18,251 18,251 Subtotal 322,531$ 370,616$ 396,627$ 207,765$ 395,716$ 414,027$ COMPO ST SITE Compost - Operating Supplies 35,480 13,887 38,000 14,771 38,000 44,000 Rents & Leases 12,000 12,000 12,000 - 12,000 12,000 Subtotal 47,480$ 25,887$ 50,000$ 14,771$ 50,000$ 56,000$ MISCELLANEOUS Subtotal -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES 906,153$ 950,982$ 1,000,343$ 504,695$ 999,432$ 1,040,627$ 2026 2024 2025 2027 BUDGET ACTUAL ACTUAL BUD GET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) 42,096 53,765 41, 897 126,789 43,814 14 EXPENDITURES FUND BALANCE, JANUARY 1 108,631 150,727 204,493 204,493 204,493 248,307 FUND BALANCE, DECEMBER 31 150,727 204,493 246,390 331,281 248,307 248,293 2026 Village of Bellevue Budget Workshop – 10/05/2026 6.2 2027 FISCAL YEAR D E B T S E R V I C E F U N D S 7 . 0 To ensure payments on long term debt owed by the Village.General obligation debt is backed by a tax levy and is subjectto the provision limiting the Village’s total general obligationborrowing to 5% of its equalized property valuation. FISCAL YEAR 2027 Debt Services 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Michelle Seidl, CMC, WCMC August 31, 2026 Finance/Clerk-Treasurer Director of Finance/Clerk-Treasurer DEBT SERVICE FUND – REVENUES & EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 5,958,896 Increase In Revenues Primary increase in revenues is due to Debt Proceeds that will be realized for 2027 construction projects. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) Projected 2026 Revenues versus 2026 Expenditures provide a $15,171 surplus in comparison to originally budgeted. Village of Bellevue Budget Workshop – 10/05/2026 7.1 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET DEBT SERVICE REVENUES GENERAL PROPERTY TAXES 1,124,188 1,334,957 1, 810,192 - 1,810,192 1,812,678 FOOTBALL STADIUM TAX 2,257 230 - - - - SPECIAL ASSESS REV - 2017 DEBT 3,275 3,024 38,375 - 37,462 - SPECIAL ASSESS REV - 2019 DEBT 1,750 53,838 30,493 3,781 28,848 28,848 SPECIAL ASSESS REV - 2021 DEBT 12,622 34,489 58,032 5,399 56,416 56,416 SPECIAL ASSESS REV - 2023 DEBT 303,561 63,593 66,167 6,537 87,791 87,791 SPECIAL ASSESS REV-2025 DEBT - 1,694,114 24,765 57,335 130,202 130,202 INTEREST-BANK ACCOUNTS 22,207 5,580 856 595 892 892 INTEREST SP ASSESS - 2017 DEBT 93 36 1,140 - 1,140 1,113 INTEREST SP ASSESS - 2019 DEBT 21 2,637 4,131 47 2,949 2,012 INTEREST SP ASSESS - 2021 DEBT 188 303 8,252 43 6,685 5,348 INTEREST SP ASSESS - 2023 DEBT 466 303 21,263 142 25,897 22,370 INTEREST SP ASSESS - 2025 DEBT - 157 9,339 750 56,831 50,516 DEBT PROCEEDS - - - - - 5,649,956 Transfers from General Fund - - - - - - Transfer - Capital Projects - - - - - - Transfer - Fire Impact Fees - 64,239 14,000 - 18,765 16,655 Transfer - Police Impact Fees - 21,846 8,085 - 10,972 9,490 Transfer - Water Utility 46,725 48,127 49,571 - 49,571 51,058 Transfer - Sewer Utility 46,725 48,127 49,571 - 49,571 51,058 Transfer - Storm Utility 46,725 48,127 49,571 - 49,571 51,058 Rent - Compost Site 12,000 12,000 12, 000 - 12,000 12,000 Debt Premium 412,865 275,143 268,045 - - - Fund Balance Applied - - - - - 355,189 Total 2,035,668$ 3,710,871$ 2,523,849$ 74,628$ 2,435,754$ 8,394,650$ 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET DEBT SERVICE EXPENDITURES PRINCIPAL - 2017 GO NOTES 250,000 260,000 265, 000 265,000 265,000 270,000 PRINCIPAL - 2019 GO NOTES 255,000 265,000 280,000 280,000 280,000 290,000 PRINCIPAL - 2021 GO NOTES 490,000 515,000 530,000 530,000 530,000 555,000 PRINCIPAL - 2023 GO BONDS 620,000 525,000 450,000 450,000 450,000 475,000 PRINCIPAL-2024A GO NOTES - - - - - - PRINCIPAL-2025A GO NOTES - - 130,000 75,000 75,000 415,000 INTEREST - 2017 GO NOTES 24,073 17,698 10,936 10,936 10,936 3,713 INTEREST - 2019 GO NOTES 52,325 43,200 32,300 32,300 32,300 22,350 INTEREST - 2021 GO BONDS 73,965 58,890 43,215 43,215 43,215 26,940 INTEREST - 2023 GO BONDS 296,273 191,175 166,800 166,800 166,800 143,675 INTEREST - 2024A NOTES - 292,013 269,550 269,550 269,550 269,550 INTEREST - 2025A GO NOTES - - 342,071 293,632 293,632 213,675 BANK FEES 1,406 1,810 1,810 1,982 1,982 1,313 FINANCE CONSULTANTS 1,832 1,832 2,168 - 2,168 2,168 DEBT ISSUANCE COSTS 53,205 63,525 - - - - Total 2,118,078$ 2,235,142$ 2,523,849$ 2,418,415$ 2,420,583$ 2,688,383$ 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) (82,410)$ 1,475,729$ (0)$ ( 2,343,787)$ 15,171$ 5,706,266.69$ EXPENDITURES FUND BALANCE, JANUARY 1 $ 2,396,708 $ 2,314,298 $ 3,790,027 $ 3,790,027 $ 3,790,027 $ 3,805,197 FUND BALANCE, DECEMBER 31 2,314,298$ 3,790,027$ 3,790, 026$ 1,446,239$ 3,805,197$ 9,511,464$ 2026 2026 2026 Village of Bellevue Budget Workshop – 10/05/2026 7.2 2027 FISCAL YEAR C A P I T A L P R O J E C T F U N D 8 . 0 This sections includes information on the following: General I.T. TID #1 TID #2 FISCAL YEAR 2027 General 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Michelle Seidl, CMC, WCMC August 31, 2026 Finance/Clerk-Treasurer Director of Finance/Clerk-Treasurer CAPITAL PROJECT FUND – GENERAL - REVENUES & EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 3,937,994 Increase In revenues 2027 revenue increases directly related to planned construction projects as proposed within 2027-2031 CIP + $ 5,578,051 Increase In expenditures Expenditures relate to planned construction projects including two large projects (PW19-03 and PW20-08). SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) Changes in 2026 revenues and expenses are related to yet to be realized federal grants or substantial decreases in expenses thanks to project savings. 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET REVENUES - CAPITAL PROJECTS VILLAGE TAX LEVY - - - - - - SPECIAL ASSESS REV - MOSKI 77,034 62,132 - - - - LRIP FUNDS - 532,123 - - - - STATE - WHEEL TAX 264,326 304,482 351,000 192,768 330,459 330,459 FEDERAL GRANTS - - 2,123,575 - - - STATE - TRANSPORTATION GRANT - - - - - 410,933 INTEREST-BANK ACCOUNTS 39,993 133,415 86,511 62,843 107,731 107,731 BRIDGE AIDS - - - - - - DONATIONS/CONTRIBUTIONS - 7,000 - - - - MISCELLANEOUS REVENUES - - - - - - DUE FROM OTHER MUNICIPALITY - - - - - - DEBT PREMIUM - 64,368 - - - - DEBT PROCEEDS 5,875,000 5,890,000 - - - 5,649,956 TRANSFER FROM VILLAGE 113,334 - - - - - TRANSFER FROM PARK IMPACT 30,000 - - - - - TRANSFER FROM WATER - - - - - - TRANSFER FROM STORMWATER - - - - - - TRANSFER FROM SEWER - - - - - - Total 6,399,688$ 6,993,519$ 2,561,086$ 255,611$ 438,190$ 6,499,079$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 8.1 2024 2025 2027 BUDGET ACTUAL ACTUAL B UDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET EXPENDITURES - CAPITAL OUTLAY GENERAL GOVERNMENT B UILDING & PLANT 216,671 89,286 - (2,163) (2,163) - PUBLIC WORKS STREET & HWY EXP - - 170,000 - - - 3100 Building Addition BG-03 1,115,073 4,489,499 - 61,085 61,085 - Subtotal 1,331,743$ 4,578,785$ 170,000$ 58,922$ 58,922$ -$ PUBLIC WORKS ONTARIO ROAD 61,967 128,713 269,820 24,349 24,349 - PW19-03 (A-20) WILLOW ROAD URB - 4,847 175,480 28,150 175,480 3,208,730 ALLOUEZ AVENUE 469,316 5,559 - - 44 - STREET CONST - HOFFMAN ROAD 137,917 152,435 493,315 23,276 24,543 - 2025 STREET RESURFACING PROGRA 101,793 2,245,701 - 1,604 1,604 - 2025 SAL ST & INDUSTRIAL DR RE 30,611 1,535,762 - 163,111 163,111 - PW20-08 (A-27) 2027 ST RESURF 4,725 - 181,490 - 181,490 3,316,878 MCAULIFFE MEADOWS - - - 2,517 2,517 - BLUE SKY POINTE - - - 747 1,462 - PW24-02 MANITOWOC RD SIDEWALK - - - - - 12,330 PW24-01 MANITOWOC ROAD - - - - - 22,218 PW23-03 BOWER CREEK URBANIZATI - - - - - 122,500 PW25-01 BLUESTONE PLACE RECONS - - - - - 15,500 Subtotal 806,330$ 4,073,017$ 1,120,105$ 243,753$ 574,601$ 6,698,156$ 2026 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET PARKS 2026 Park Projects (2023 Borro - - 216,518 47,655 216,518 - PRF34 2025 ONTARIO-HURON PEDE - 11,827 7,800 - 7,800 513,667 Subtotal -$ 11,827$ 224,318$ 47,655$ 224,318$ 513,667$ MISCELLANEOUS NOTE ISSUANCE COSTS 74,600 64,368 - - - 112,999 TRANSFER TO VOM - 170,000 - 85,000 85,000 - Subtotal 74,600$ 234,368$ -$ 85,000$ 85,000$ 112,999$ TOTAL CAPITAL OUTLAY 2,212,673$ 8,897,997$ 1,514,423$ 435,330$ 942,841$ 7,324,822$ 2026 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) 4,187,015$ (1,904,478)$ 1,046,663$ (179,719)$ (504,650)$ (825,743)$ EXPENDITURES FUND BALANCE, JANUARY 1 $ 2,621,383 $ 6,808,398 $ 4,903,919 $ 4,903,919 $ 4,903,919 $ 4,399,269 FUND BALANCE, DECEMBER 31 6,808,398$ 4,903,919$ 5,950,582$ 4,724,200$ 4,399,269$ 3,573,526$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 8.2 FISCAL YEAR 2027 I.T. 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED Capital Projects Tim Hennig August 27, 2026 Information Technology (IT) GIS/IT Manager CAPITAL PROJECTS FUND – IT – REVENUES & EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 28,500 increase in Capital Improvement Plan Replacement of GPS receiver and software needed for the unit. + $ 40,000 increase in Capital Improvement Plan Implementation of a document management system for existing archived documents, etc. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) No significant changes 2024 2025 2027 BUDGET ACTUAL ACTUAL B UDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET CAPITAL - IT REVENUES Taxy Levy - - - - - - Transfer from General Fund 43,442 15,000 - 39,665 39,665 68,500 IT Capital Reserve Fund Balance - - - - - - Transfer from Capital - - - - - - Total 43,442$ 15,000$ -$ 39,665$ 39,665$ 68,500$ 2026 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET CAPITAL - IT EXPENDITURES Capital Equipment 44,752 28,308 85,000 43,665 38,200 68,500 Total 44,752$ 28,308$ 85,000$ 43,665$ 38,200$ 68,500$ 2026 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) (1,310)$ (13,308)$ (85,000)$ (4,000)$ 1,465$ -$ EXPENDITURES FUND BALANCE, JANUARY 1 $ 24,139 $ 22,829 $ 9,521 $ 9,521 $ 9,521 $ 10,986 FUND BALANCE, DECEMBER 31 22,829$ 9,521$ (75,479)$ 5,521$ 10,986$ 10,986$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 8.3 FISCAL YEAR 2027 TID #1 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Andrew J. Vissers, AICP September 2, 2026 Community Development – Planning & Zoning Director of Community Development Michelle Seidl Director of Finance/Clerk-Treasurer CAPITAL PROJECT FUNDS – TAX INCREMENTAL FINANCING DISTRICT #1 – EXPENDITURES & REVENUES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 40,000 increase in Principal Payments Principal payments are increasing on borrowed funds for TIF improvements - $ 37,703 decrease in Interest Payments Interest payments are decreasing on borrowed funds for TIF improvements + $ 10,728 increase in Property Taxes Anticipated increase in Property Tax Revenue due to continued growth + $ 12,227 Increase in Salaries, Wages and Benefits Adjustments related to wage increases for staff + $ 11,941 Increase In Revenues Primarily related to minor increases in property taxes and interest income. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) One time purchase of Street Pole Holiday Decorations for Monroe Road (County Highway GV), Landmark Boulevard and Town Hall Road. 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET TID #1 REVENUES PROPERTY TAXES 644,043 958,810 1,189,272 - 1,189,272 1,200,000 SP ASSESS REVENUES - 2015 DEBT - - - - - - STATE EXEMPT COMPUTER AID 5,525 5,525 5,525 5,525 5,525 5,525 STATE EXEMPT PERSONAL PROP 57,813 89,379 90,396 89,379 89,379 89,379 OTHER STATE PAYMENTS - - - - - - INTEREST INCOME 72,082 62,040 50,271 31,933 54,742 52,500 INTEREST-SP ASSESS - 2015 DEB - - - - - - TID MISC REVENUES - 1,459 - - - - DUE FROM OTHER MUNICIPALITIE 70,348 70,348 - - - - DEBT PROCEEDS - - - - - - DEBT PREMIUM - - - - - - Total 849,811$ 1,187,561$ 1,335,463$ 126,837$ 1,338,918$ 1,347,404$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 8.4 2024 2025 2027 BUDGET ACTUAL ACTUAL B UDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET TID #1 EXPENDITURES STREET OUTLAY - TID #1 146, 381 - - - ADMINISTRATIVE SALARIES 25,532 27,689 30,737 15,477 30,737 34,029 WAGES - 2,123 - 2,772 3,000 3,125 FICA 1,943 2,268 2,351 1,380 2,351 2,842 RETIREMENT CONTRIBUTIONS 1,642 1,878 1,949 1,246 1,949 2,712 EMPLOYEE BENEFITS 1,136 1,452 2,358 1,466 2,358 6,914 LEGAL FEES - - 1,000 - - 1,000 AUDIT & ACCOUNTING 591 543 504 6,413 6,413 585 ENGINEERING FEES 1,958 14,698 - - - - FINANCE CONSULTANTS 1,055 1,055 1,055 - 1,055 1,055 BANK FEES 1,067 1,072 1,075 1,073 1,073 1,075 Office Supplies 19 3 10 9 9 10 POSTAGE - - - - - 20 LEGAL NOTICES 32 - 35 - 35 35 PUBLICATIONS, SUBSCRIPTIONS - - - - - - MARKETING/TRAVEL/MILEAGE 7,146 533 32 13,348 28,345 35 Training & Seminars 3 14 39 39 39 40 APPLICATION/AMEND FEES 150 150 150 150 150 150 WATER - TIF #1 - - - - - - STORMWATER - TIF #1 - - - - - - SEWER - TIF #1 - - - - - - PRINCIPAL - TIF #1 220,000 225,000 265,000 265,000 265,000 275,000 PRINICIPAL - 2015 GO BONDS 130,000 135,000 140,000 140,000 140,000 145,000 PRINICIPAL - 2022 GO BONDS 100,000 245,000 295,000 295,000 295,000 320,000 INTEREST - TIF #1 90,580 84,849 84,849 78,158 78,158 70,391 INTEREST - 2015 GO BONDS 34,980 32,330 32,330 29,493 29,493 26,410 INTEREST - 2022 GO BONDS 148,413 143,238 143,238 135,138 135,138 125,913 DEBT ISSUANCE COSTS - - - - - - Total 912,625$ 918,894$ 1,001,712$ 986,161$ 1,020,302$ 1,016,341$ 2026 2024 2025 2027 BUDGET ACTUAL ACTUAL B UDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) (62,814)$ 268,668$ 333,751$ (859,324)$ 318,616$ 331,063$ EXPENDITURES FUND BALANCE, JANUARY 1 $ 815,665 $ 752,851 $ 1, 021,519 $ 1,021,519 $ 1,021,519 $ 1,340,135 FUND BALANCE, DECEMBER 31 752,851$ 1,021,519$ 1,355,270$ 162,194$ 1,340,135$ 1,671,198$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 8.5 FISCAL YEAR 2027 TID #2 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED General Fund Andrew J. Vissers, AICP September 2, 2026 Community Development – Planning & Zoning Director of Community Development Michelle Seidl D irector of Finance/Clerk-Treasurer CAPITAL PROJECT FUNDS – TAX INCREMENTAL FINANCING DISTRICT #2 – EXPENDITURES & REVENUES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 39,100 increase in Property Taxes Anticipated increase in Property Tax Revenue due to continued growth - $ 4,125 decrease in Interest Payments Interest payment is decreasing on borrowed funds for TIF improvements - $ 538,916 decrease in Sewer Payments Incentive payments to cover a portion of the cost of Sanitary Sewer extensions due to the depth will be paid in 2026 - $ 51,843 decrease in Developer Incentives Reduction in anticipated developer incentives obligations due to the Somerset Fields incentive being satisfied and closed out in 2026. + $ 39,230 Increase In Revenues Increase in revenues primarily related to property taxes and interest income. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) Developer Incentives: Due to delays in subdivision projects, the deep sewer incentives committed to by the Village for the McAuliffe Acres North and McAuliffe Acres First Addition should all be expended in 2026 versus being split between 2025 and 2026 ($906,808.48). In addition, an initial upfront incentive of $390,000 was committed to the Spine Partners project located on Huron Road. 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET TID #2 REVENUES PROPERTY TAXES 920,923 1,078,650 1,560,900 - 1,560,900 1,600,000 STATE EXEMPT COMPUTER AID - - - - - - STATE EXEMPT PERSONAL PROPE - 1,017 1,017 1,017 1,017 1,017 INTEREST INCOME 6,266 5,393 4,370 2,776 4,759 4,500 DEBT PROCEEDS - - - - - - DEBT PREMIUM - - - - - - Total 927,189$ 1,085,060$ 1,566,287$ 3,793$ 1,566,676$ 1,605,517$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 8.6 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET TID #2 EXPENDITURES STREET OUTLAY - TID #2 - - - - - - ADMINISTRATIVE SALARIES 25,532 27,115 30,737 15,477 30,737 28,650 Wages - 582 - 901 - - FICA 1,943 2,106 2,351 1,237 2,351 2,192 RETIREMENT CONTRIBUTIONS 1,642 1,781 1,949 1,124 1,949 2,091 EMPLOYEE BENEFITS 1,136 1,436 2,358 1,446 2,358 5,500 LEGAL FEES - - 500 - - 500 AUDIT & ACCOUNTING 591 543 504 6,413 6,413 585 BANK FEES 38 36 40 39 39 40 ENGINEERING FEES 27,000 - 102,000 - 102,000 - FINANCE CONSULTANTS 100 100 101 - 100 101 Office Supplies 19 3 5 8 3 5 POSTAGE - - - - - 20 LEGAL NOTICES 35 - 35 - 35 36 Marketing/Travel/Mileage - 10 32 16 16 20 Training & Seminars 19 6 10 3 3 5 APPLICATION/AMEND FEES 150 150 150 150 150 150 WATER - TIF #2 - - - - - - STORMWATER - TIF #2 - - - - - - DEVELOPER INCENTIVES 431,781 364,037 475,043 357,075 812,143 423,200 SEWER - TIF #2 - - 538,916 - 906,809 - PRINCIPAL - 2021A BONDS 65, 000 65,000 70,000 70,000 70,000 70,000 INTEREST - 2021A BONDS 18,880 16,930 16,930 14,905 14,905 12,805 DEBT ISSUANCE COSTS - - - - - - Total 573,866$ 479,834$ 1,241,661$ 468,794$ 1,950,012$ 545,900$ 2026 2024 2025 2027 BUDGET ACTUAL ACTUAL B UDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) 353,323$ 605,226$ 324,626$ (465,002)$ (383,336)$ 1,059,617$ EXPENDITURES FUND BALANCE, JANUARY 1 $ (29,463) $ 323,860 $ 929, 086 $ 929,086 $ 929,086 $ 545,750 FUND BALANCE, DECEMBER 31 323,860$ 929,086$ 1,253,712$ 464,084$ 545,750$ 1,605,367$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 8.7 2027 FISCAL YEAR SPECIAL REVENUE FUNDS 9.0 This sections includes information on the following: Trees Park Impact Fees Fire Impact Fees Police Impact Fees FISCAL YEAR 2027 Trees 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED Special Revenue Funds August 31, 2026 Administrator’s Office Village Administrator SPECIAL REVENUE FUNDS – TREES – REVENUES & EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $4,625 Increase In revenues and expenses Related to additional housing units anticipated for 2027. This fund is a pass through one for one account and revenues are designed to match expenditures. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) Revenues and Expenditures exceed 2026 expectations. But no change in fund overall is anticipated. 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET TREE REVENUES Tree Charges 20,581 10,200 16,500 - 20,374 21,125 Transfer from General Fund - - - - - - Total 20,581$ 10,200$ 16,500$ -$ 20,374$ 21,125$ 2026 2024 2025 2027 BUDGET ACTUAL ACTUAL B UDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET TREE EXPENDITURES Annual Tree Planting 20, 581 9,720 16,500 18,702 20,374 21,125 Transfer to General Fund - - - - - - Transfer to Capital Projects - - - - - - Total 20,581$ 9,720$ 16,500$ 18,702$ 20,374$ 21,125$ 2026 2024 2025 2027 BUDGET ACTUAL ACTUAL B UDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) -$ 480$ -$ (18,702)$ -$ -$ EXPENDITURES FUND BALANCE, JANUARY 1 37,451$ 37,451$ 37,931$ 37,931$ 37,931$ 37,931$ FUND BALANCE, DECEMBER 31 37,451$ 37,931$ 37,931$ 19,229$ 37,931$ 37,931$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 9.1 FISCAL YEAR 2027 Park Impact Fees 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED Special Revenue Funds August 31, 2026 Administrator’s Office Village Administrator SPECIAL REVENUE FUNDS – PARK IMPACT FEES – REVENUES & EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET - $ 9,772 Decrease In revenues The Park Impact Fund revenues are anticipating a decrease in revenues versus budgeted 2026 primarily due to a decrease in known subdivisions for 2027. + $ 94,934 Increase In expenditures Related to the 2027 Huron/Ontario Trail project scheduled for construction. This is a known project and is substantially offset by 2027 WisDOT TAP funding ($410,933 in grant support) SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) 2026 experienced a substantial increase in revenues thanks to robust subdivision growth and a few extra units permitted (+ $81,198). This large increase is not common and is not assumed for 2027. 2024 2025 2027 BUDGET ACTUAL ACTUAL B UDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET PARK IMPACT REVENUES Park & Rec Impact Residential 30, 014 61,773 29,665 70,149 110,663 19,893 Interest - Bank Accounts 17,382 14,961 13,000 7,701 13,200 13,000 Total 47,396$ 76,734$ 42,665$ 77,850$ 123,863$ 32,893$ 2026 2024 2025 2027 BUDGET ACTUAL ACTUAL B UDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET PARK IMPACT EXPENDITURES Transfer to Capital Projects - - 7,800 - - 102,734 Transfer to Capital Projects 30,000 0 - 60,059 216,000 - Transfer to Capital Projects 14,300 21,342 - - 52,250 - Total 44,300$ 21,342$ 7,800$ 60,059$ 268,250$ 102,734$ 2026 2024 2025 2027 BUDGET ACTUAL ACTUAL B UDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) 3,096$ 55,392$ 34,865$ 17,791$ (144,387)$ $ (69,841) EXPENDITURES FUND BALANCE, JANUARY 1 $ 334,810 $ 337,906 $ 393, 298 $ 393,298 $ 393,298 $ 248,911 FUND BALANCE, DECEMBER 31 337,906$ 393,298$ 428,163$ 411,089$ 248,911$ $ 179,070 2026 Village of Bellevue Budget Workshop – 10/05/2026 9.2 FISCAL YEAR 2027 Fire Impact Fees 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED Special Revenue Funds August 31, 2026 Administrator’s Office Village Administrator SPECIAL REVENUE FUNDS – FIRE IMPACT FEES – REVENUES & EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 2,655 Increase In Revenues & Expenditures Tied to additional anticipated residential units coming online in 2027. This fund is a one for one pass through account and helps support the Village’s Public Safety complex at 3100 Eaton Road. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) Increase of $4,785 in revenues and related expenses is anticipated in 2026 thanks to additional residential units constructed throughout the year. 2024 2025 2027 BUDGET ACTUAL ACTUAL B UDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET FIRE IMPACT REVENUES Fire Impact - Residential 15, 694 20,482 11,970 13,832 16,758 14,630 Fire Impact - Commercial 3,881 7,989 2,000 1,155 2,000 2,000 Interest - Bank Accounts 35 30 30 15 27 25 Total 19,609$ 28,501$ 14,000$ 15,002$ 18,785$ 16,655$ 2026 2024 2025 2027 BUDGET ACTUAL ACTUAL B UDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET FIRE IMPACT EXPENDITURES Fire Station - Debt Service Trnsfr - 64,239 14,000 14,000 18,765 16,655 Total -$ 64,239$ 14,000$ 14,000$ 18,765$ 16,655$ 2026 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) 19,609$ (35,739)$ -$ 1,002$ 20$ -$ EXPENDITURES FUND BALANCE, JANUARY 1 16,580$ 36,189$ 451$ 451$ 451$ 471$ FUND BALANCE, DECEMBER 31 36,189$ 451$ 451$ 1,453$ 471$ 471$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 9.3 FISCAL YEAR 2027 Police Impact Fees 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED Special Revenue Funds August 31, 2026 Administrator’s Office Village Administrator SPECIAL REVENUE FUNDS – POLICE IMPACT FEES – REVENUES & EXPENDITURES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 1,405 Increase In Revenues & Expenditures Tied to additional anticipated residential units coming online in 2027. This fund is a one for one pass-through account and helps support the Village’s Public Safety complex at 3100 Eaton Road. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) Increase of $2,877in revenues and related expenses is anticipated in 2026 thanks to additional residential units constructed throughout the year. 2024 2025 2027 BUDGET ACTUAL ACTUAL B UDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET POLICE IMPACT REVENUES Police Impact - Residential 9, 240 11,858 6,930 8,008 9,702 8,470 Police Impact - Commercial 2,059 4,652 1,132 657 1,250 1,000 Interest - Bank Accounts 26 22 23 12 20 20 Total 11,325$ 16,533$ 8,085$ 8,676$ 10,972$ 9,490$ 2026 2024 2025 2027 BUDGET ACTUAL ACTUAL B UDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET POLICE IMPACT EXPENDITURES Police Station - Debt Service - 21,846 8,085 - 10,972 9,490 Total -$ 21,846$ 8,085$ -$ 10,972$ 9,490$ 2026 2024 2025 2027 BUDGET ACTUAL ACTUAL B UDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET EXCESS REVENUES OVER(UNDER) 11,325$ (5,314)$ (0)$ 8,676$ -$ $ - EXPENDITURES FUND BALANCE, JANUARY 1 ( 5,630)$ 5,695$ 382$ 382$ 382$ 382$ FUND BALANCE, DECEMBER 31 5,695$ 382$ 381$ 9,058$ 382$ 382$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 9.4 2027 FISCAL YEAR E N T E R P R I S E F U N D S 1 0 . 0 This sections includes information on the following: Sanitary Sewer Utility Stormwater Management Utility Water Utility FISCAL YEAR 2027 Sanitary Sewer Utility 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED Sewer Utility Eric Woodke August 27, 2026 Interim Director of Public Works ENTERPRISE FUNDS - SEWER UTILITY – EXPENDITURES & REVENUES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 812. Increase In revenues 2027 revenues are projected to remain stable over 2026 with only a minor increase. + $ 50,000.00 increase in Depreciation Expense Directly related to annual debt services payments + $ 21,763.00 increase in Int - Long Term Debt Directly related to interest obligations for debt service - $ 17,000.00 decrease in Sanitary Lining Project SS20-01 Previous year expense - $ 95,900.00 decrease in Sanitary Sewer Extension SS24-03 Previous year expense + $ 42,400.00 increase in Contracted Services Sewer repairs, road reconstruction projects + televising + $ 3,200.00 increase in Training & Seminars College courses for Erik if approved. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) No significant changes Village of Bellevue Budget Workshop – 10/05/2026 10.1 SEWER UTILITY 2024 2025 2027 BUDGET ACTUAL ACTUAL BU DGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET OPERATING REVENUE Unmetered Sewer-Ledgeview (R) 2,453 2,453 2,453 1,431 2,500 2,600 Unmetered Sewer-Ledgeview (C) 350 350 350 204 350 350 Unmetered Sewer 2,487 2,455 2,500 1,431 2,500 2,500 Multifamily Residential Revenue 700,042 836,578 759,000 538,449 780,000 780,000 Residential Revenue 1,572,530 1,892,386 2,325,800 1,198,708 2,250,000 2,325,000 Commercial Revenue 597,966 735,316 924,750 455,031 905,000 910,000 Metered Industrial 75,488 94,291 115,300 54,080 110,000 110,000 Public Authority 17,053 19,533 22,900 97,725 97,725 23,000 Metered Sewer - Ledgeview 6,474 7,793 7,670 4,333 7,670 8,000 Metered Sewer - Green Bay 10,657 12,048 16,915 9,501 17,000 17,000 Metered Restaurant 52,102 76,147 97,882 54,088 97,882 97,882 Metered Restaurant - Ledgeview 2,029 2,652 2,150 1,254 2,150 2,150 Subtotal 3,039,630$ 3,682,003$ 4,277,670$ 2,416,236$ 4,272,777$ 4,278,482$ OTHER OPERATING REVENUE Forfeited Discounts 14,625 14,425 8,000 4,958 8,000 8,000 Miscellaneous 66,294 71,119 60,000 48,000 65,000 65,000 Subtotal 80,919$ 85,544$ 68,000$ 52,958$ 73,000$ 73,000$ NONOPERATING INCOME Interest & Dividend 108,192 127,132 70,000 35,123 60,211 65,000 Contributed Revenues 3,415,727 234,729 - - - - Subtotal 3,523,919$ 361,861$ 70,000$ 35,123$ 60,211$ 65,000$ TOTAL REVENUE 6,644,468$ 4,129,408$ 4,415,670$ 2,504,317$ 4,405,988$ 4,416,482$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 10.2 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET OPERATIONS Power for Pumping 4,591 5,769 6,223 2,721 6,223 6,350 Contracted Services (NEW Water) 2,468,486 2,496,133 2,813,316 1,535,333 2,900,000 2,813,316 Subtotal 2,473,077$ 2,501,902$ 2,819,539$ 1,538,054$ 2,906,223$ 2,819,666$ COLLECTION SYSTEM SALARIES 4,059 4,234 4,566 2,634 4,234 4,566 WAGES 45,696 51,276 86,168 20,733 50,000 104,570 TRAINING 367 51 - - - - OVERTIME 397 237 5,300 18 2,000 5,500 FICA - - 7,362 - 3,500 8,770 PENSION - - 6,929 - 3,000 8,254 EMPLOYEE INSURANCE - - 8,412 - - 13,763 UNIFORMS - - - - - - UNEMPLOYMENT - - - 10 - - WATER/SEWER - - - - - - CONTRACTED SERVICES 44,838 109,233 117,200 (34,622) 117,200 123,600 OPERATING SUPPLIES 4,249 4,670 6,000 2,838 3,000 7,400 SMALL TOOLS - - 1,500 - 500 1,000 MAINTENANCE OF COLLECTION SYST (2,032) (2,048) - - - - Subtotal 97,575$ 167,654$ 243,437$ (8,390)$ 183,434$ 277,423$ LIFTSTATIONS WAGES - 18 - - - - TRAINING - - - - - - OVERTIME 1,487 1,301 - 85 500 - FIC A - - - - - - PENSION - - - - - - EMPLOYEE INSURANCE - - - - - - UNIFORMS - - - - - - UNEMPLOYMENT - - - - - - WATER/SEWER - - - - - - CONTRACTED SERVICES 50,022 38,002 4,000 - 45,000 40,000 OPERATING SUPPLIES 1,021 266 2,500 74 800 1,000 MAINTENANCE OF LIFTS 44,232 - 5,000 6,503 7,000 5,000 Subtotal 96,762$ 39,587$ 11,500$ 6,662$ 53,300$ 46,000$ PLANT WAGES - - - 127 250 - TRAINING - - - - OVERTIME - - - - FICA - - - - PENSION - - - - EMPLOYEE INSURANCE - - - - UNIFORMS - - - - UNEMPLOYMENT - - - - Subtotal -$ -$ -$ 127$ 250$ -$ METERS TAXES 8,018 8,020 - - - - Subtotal 8,018$ 8,020$ -$ -$ -$ -$ CUSTOMER ACCOUNTS SALARIES 2,562 - - - - - WAGES 8,604 12,328 17,266 9,462 17,266 18,987 TRAINING - - - - - - OVERTIME - 307 - 202 - - FICA - - 1,321 - 1,321 1,453 PENSION - - 1,243 - 1,243 1,386 EMPLOYEE INSURANCE - - 5,984 - 5,984 1,744 UNIFORMS - - - - - - UNEMPLOYMENT - - - - - - OFFICE SUPPLIES 122 250 250 36 300 300 POSTAGE 1 1 - - - - Printing & Publishing - - - - - - Travel, Mileage & Lodging 32 - - 122 122 - UNIFORMS - - - - - - BAD DEBT - - - - - - Subtotal 11,321$ 12,886$ 26,064$ 9,821$ 26,236$ 23,870$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 10.3 2024 2025 2027 BUDGET ACTUAL ACTUAL BU DGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET ADMINISTRATIVE & GENERAL SALARIES 127,671 126,388 133,582 77,455 133,582 144,764 WAGES 35,195 46,767 65,627 28,545 65,627 69,150 OVERTIME - 99 - 120 125 - FICA 17,141 18,389 15,239 10,565 15,239 16,364 RETIREMENT CONTRIBUTIONS 13,808 15,125 14,343 9,207 14,343 15,616 EMPLOYEE INSURANCE 20,414 23,625 29,228 15,179 29,228 36,325 AUDITING & ACCOUNTING SERVICE 10,521 9,660 8,970 9,134 9,660 10,420 SOFTWARE SUPPORT 17,736 20,464 20,049 16,610 20,048 19,750 BANK FEES 2,953 3,280 3,600 2,307 3,200 3,600 ENGINEERING - - 7,500 - - 7,500 TELEPHONE/CELL 512 1,715 1,750 1,145 1,750 1,750 CONTRACTED SERVICES 36,856 50,252 50,359 19,702 48,000 50,359 Office Supplies 140 21 250 63 250 300 Travel, Mileage & Lodging 112 140 470 132 132 - TRAINING & SEMINARS 1,610 2,800 2,720 1,251 2,800 5,920 PROPERTY INSURANCE 22,656 16,132 14,822 4,184 14,822 15,267 INSURANCE - GENERAL LIABILITY 3,072 2,595 2,520 1,410 2,520 2,596 WORKERS COMPENSATION 14,753 13,989 11,941 11,504 11,941 12,300 AUTO INSURANCE 230 191 186 102 186 192 CYBER LIABILITY INSURANCE 449 2,007 1,796 1,320 1,796 1,850 VOM RENTS 41,219 47,403 54,513 54,513 54,513 54,513 VOM CHARGES 23,532 27,062 31,122 31,122 31,122 31,122 TAXES - - - - - - Capital Equipment 5,014 11,252 4,261 - - - Subtotal 395,593$ 439,358$ 474,848$ 295,568$ 460,884$ 499,657$ 2026 2024 2025 2027 BUDGET ACTUAL ACTUAL BU DGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET OTHER OPERATING EXPENSES Newlsetter/Printing 186 - - - - - Depreciation 346,204 362,675 190,000 - 190,000 240,000 Retirement Contribution Adj. (3,726) 13,169 - - - - Amort Debt (8,597) 8,720 - - - - Transfer to VOM - - - - - - Transfer to Capital Projects - - - - - - Village Rent 138,145 142,290 146,558 96,988 146,559 150,955 Taxes 8,018 8,020 - - - - Subtotal 480,230$ 534,874$ 336,558$ 96,988$ 336,559$ 390,955$ INTEREST ON LONG-TERM DEBT Interest on Debt 80,207 102,597 76,673 - 90,838 98,435 Subtotal 80,207$ 102,597$ 76,673$ -$ 90,838$ 98,435$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 10.4 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET PROJECT EXPENSES Sanitary Sewer Lining (SS20-01) - - 17,000 - 17,000 - Sanitary Sewer Exten. (SS24-03) - - 95,900 - - - Sanitary Sewer 18" Int (SS24-01) - - 81,500 81,500 81,500 81,500 Subtotal -$ -$ 194,400$ 81,500$ 98,500$ 81,500$ 2026 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET TOTAL EXPENSES 3,642,784$ 3,806,877$ 4,183,019$ 2,020,330$ 4,156,224$ 4,237,506$ EXCESS REVENUES OVER(UNDER) 3,001,684$ 322,531$ 232,652$ 483,987$ 249,764$ 178,976$ EXPENDITURES Operating Income (Loss) (442,028)$ 63,267$ 239,325$ 448,864$ 280,391$ 212,411$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 10.5 FISCAL YEAR 2027 StormwaterManagement Utility 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED Enterprise Funds Eric Woodke August 27, 2026 Stormwater Management Utility Interim Director of Public Works ENTERPRISE FUNDS – STORMWATER MANAGEMENT UTILITY – EXPENDITURES & REVENUES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $900.00 increase in Software Support Gis AutoCAD Trimble Esri + $ 640.96 increase in Auditing & Accounting Services Annual Auditing Expense - 12.2% + $ 2,680.00 increase in Outside Services Televising + $ 4,000.00 increase in Training & Seminars College courses for Erik if approved - $ 6,200.00 decrease in Construction Materials Usage has been low for past two years + $ 5,300.00 increase in Contracted Services Additional stormwater ponds for contracted maintenance + $ 5,400.00 increase in Operating Supplies Excavator Equipment Rental 33% + $ 1,800.00 increase in Small Tools Wireless Radio - $ 15,000.00 decrease in Interest – Bank Accounts Related to less interest earned from utility reserves + $ 8,400.00 increase in Connection Charges/Fees 2027 Revenue increases to Licenses & Permits and Service Charges categories represent the predicted 30% increase in utility revenues in response to the necessary utility rate case. A future rate case will need to be completed late 2026 or early 2027. + $ 97,500.00 increase in Residential Revenue + $ 230,400.00 increase in Commercial Revenue SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) No significant changes outside of typical project and expense fluctuations. Village of Bellevue Budget Workshop – 10/05/2026 10.6 STORMWATER UTILITY 2024 2025 2027 BUDGET ACTUAL ACTUAL B UDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET LICENSES & PERMITS Connection Charges 17, 800 20,050 15,000 14,100 18,000 23,400 Other State Payments 27,985 - - - - - Credit Application Fees 6,000 5,000 3,000 4,000 5,000 4,000 Subtotal 51,785$ 25,050$ 18,000$ 18,100$ 23,000$ 27,400$ SERVICE CHARGES Residential Revenue 318,852 323,693 325,000 191,234 325,000 422,500 Non-Residential Revenue 690,572 740,700 768,000 451,479 768,000 998,400 Forfeited Discounts 5,558 4,312 4,500 1,471 3,000 3,000 Trees Charges - - - - - - Subtotal 1,014,982$ 1,068,705$ 1,097,500$ 644,184$ 1,096,000$ 1,423,900$ NONOPERATING REVENUES Interest 104,482 71,475 75,000 32,301 55,372 60,000 Interest - Other 3,603 4,776 3,500 - 3,500 3,500 Misc. Revenues - - - - - - Contributed Revenue 2,409,302 885,451 - - - - Special Assessment - - - - - - LRIP Funds - - - - - - Sale of Other Equipment - - - - - - Transfer from Village - - - - - - Transfer from TID - - - - - - Subtotal 2,517,388$ 961,702$ 78,500$ 32,301$ 58,872$ 63,500$ TOTAL REVENUES 3,584,155$ 2,055,457$ 1,194,000$ 694,585$ 1,177,872$ 1,514,800$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 10.7 2024 2025 2027 BUDGET ACTUAL ACTUAL B UDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET ADMINISTRATION SALARIES 110, 813 103,393 140,490 74,744 140,490 152,136 WAGES 40,823 69,440 113,230 55,511 113,230 120,366 OVERTIME - 406 - 322 350 - FICA 20,068 23,101 19,410 14,897 19,410 20,846 EMPLOYEE INSURANCE 28,157 34,755 39,509 24,943 39,509 - RETIREMENT CONTRIBUTIONS 15,626 18,277 17,867 13,072 17,867 19,476 SOFTWARE SUPPORT 17,057 19,452 16,196 16,240 16,500 15,897 BANK FEES 2,853 3,101 3,000 2,291 3,000 3,000 PERMIT FEES - - - - - - ENGINEERING FEES 73,679 22,043 83,000 (191,205) 83,000 83,000 TELEPHONE/CELLULAR 512 1,886 2,000 1,265 2,000 2,000 OUTSIDE SERVICES 51,116 37,863 50,230 18,328 45,000 52,910 OFFICE SUPPLIES 485 2,445 2,500 1,241 2,500 2,500 POSTAGE - 23 - - - - PUBLICATIONS, SUBSCRIPTIONS & 4 - 1,800 - - 1,800 LEGAL NOTICES - - - - - - TRAVEL & MILEAGE 175 140 372 143 260 - TRAINING & SEMINARS 1,283 6,742 3,818 1,624 3,200 7,818 PROPERTY INSURANCE 3,049 1,941 1,614 - - - INSURANCE - GENERAL LIABILITY 838 708 687 384 687 708 WORKERS COMPENSATION 3,688 3,497 2,985 2,876 2,985 3,075 AUTO INSURANCE 63 52 51 28 51 53 CYBER LIABILITY INSURANCE 449 2,007 1,796 1,320 1,320 1,360 UNCOLLECTABLES - - - - - - CAPITAL EQUIPMENT 5,014 10,962 4,261 - - - AUDITING & ACCOUNTING SERVICES 4,650 4,270 3,965 4,037 4,600 4,606 Subtotal 380,403$ 366,505$ 508,781$ 42,062$ 495,959$ 491,550$ 2026 2024 2025 2027 BUDGET ACTUAL ACTUAL B UDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET FACILITY MAINTENANCE SALARIES 26, 853 33,848 13,697 7,901 13,697 14,489 WAGES 104,712 121,169 98,184 75,720 98,184 103,271 OVERTIME 786 1,198 - 1,092 1,500 - FICA - - 8,559 - 1,000 9,009 Employee Insurance - - 26,019 - 2,000 10,739 Retirement Contributions - - 8,055 - 1,000 8,596 UNEMPLOYMENT 1,684 - - 29 29 - PERMITS - - - - - - CONTRACTED SERVICES 91,977 97,285 112,320 41,814 105,000 117,620 OPERATING SUPPLIES 3,409 7,668 4,000 7,037 9,400 9,400 SMALL TOOLS - 1,632 1,700 1,678 2,000 3,500 CONSTRUCTION MATERLS - 330 7,000 361 700 800 VOM RENT 41,423 47,636 54,782 54,782 54,782 54,782 VOM DEPRECIATION 66,483 76,455 87,923 87,923 87,923 87,923 CAPITAL PURCHASES - - - 23 25 - UNPS Const Grant-Sal & Industr 2,400 3,038 - - - - Subtotal 337,328$ 387,221$ 422,239$ 278,360$ 377,240$ 420,129$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 10.8 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET URBAN FORESTRY WAGES - 2,356 49,962 882 1,500 53,048 FICA - - 3,822 - 100 4,058 EMPLOYEE INSURANCE - - 10,731 - 100 3,873 RETIREMENT CONTRIBUTIONS - - 3,597 - 100 6,337 SOFTWARE SUPPORT - - - - 900 900 CONTRACTED SERVICES 33,066 29,142 36,875 31,289 36,875 36,875 EAB PROJECT - - - - - - POSTAGE - - - - - - PUBLICATION, SUBSCRIPT, DUES - - - - - - TRAINING & SEMINARS - - - - - - SMALL TOOLS & EQUIPMENT - - - - - - STREET TREES 150 - - - - - Subtotal 33,216$ 31,498$ 104,987$ 32,170$ 39,575$ 105,091$ 2026 2024 2025 2027 BUDGET ACTUAL ACTUAL B UDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET OTHER OPERATING EXPENSES DEPRECIATION EXPENSE 208, 147 238,896 - - 200,000 175,000 GASB 68 RETIREMENT CONTRIB ADJ (4,505) 12,575 - - - - INT-LONG TERM DEBT 42,291 87,670 - - 73,320 94,380 AMORT DEBT DISC & EXP (1,633) 29,068 - - - - TRANSFER TO VILLAGE - - - - - - TRANSFER TO VOM - - 340,000 - 300,000 - TRANSFER TO CAPITAL PROJECTS - - - - - - TRANSFER TO TID - - - - - - RENT TO VILLAGE 138,145 142,290 146,558 96,988 146,559 150,955 Subtotal 382,445$ 510,499$ 486,558$ 96,988$ 719,879$ 420,335$ 2026 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET PROJECT EXPENSES Fire Lane Pond Rev ST20-02 - 1,403 - 9,676 10,201 - Stormwater Mngmnt Proj ST23-07 - - 50,000 - - 50,000 Subtotal -$ 1,403$ 50,000$ 9,676$ 10,201$ 50,000$ 2026 2024 2025 2027 BUDGET ACTUAL ACTUAL B UDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET TOTAL EXPENDITURES 1,133,392$ 1,297,125$ 1,572,564$ 459,256$ 1,642,854$ 1,487,105$ EXCESS REVENUES OVER(UNDER) 2,450,763$ 758,332$ (378,564)$ 235,329$ (464,982)$ 27,695$ EXPENDITURES Operating Income (Loss) 183,813$ 123,196$ (457,064)$ 203,028$ (250,534)$ 233,575$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 10.9 FISCAL YEAR 2027 Water Utility 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED Enterprise Funds Eric Woodke August 27, 2026 Water Utility Interim Director of Public Works ENTERPRISE FUNDS – WATER UTILITY – EXPENDITURES & REVENUES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET + $ 15,000.00 increase in Depreciation Expense Directly related to annual debt service payments - $ 12,127.89 decrease in Int - Long Term Directly related to interest obligations for debt service + $ 34,100.00 increase in Contracted Services Hydrant repairs, repainting + $ 3,000.00 increase in Material Maintenance Supplies New meters + $ 10,700.00 increase in Operating Supplies Hydrant parts, excavator rental + $ 67,960.00 increase in Purchased Water Added water customers + $ 1,450.05 increase in Auditing & Accounting Services EOY Audit (27.60%) - $ 1761.00 decrease in Capital Equipment Radar Message Sign Trailer + $ 7,380.00 increase in Contracted Services GB Utility Northstar increase 2027 aerial data extraction + $ 1,487.00 increase in Rent to Village Annual increase related to cost of property usage + $ 2909.00 increase in Rents & Leases Annual increase in equipment rents from general + $ 2,704.14 increase in Training & Seminars College courses for Erik if approved - $ 15,000.00 decrease in Interest & Dividend Related to lower investment earnings + $ 2,292.00 increase in Water Supply Impact Residential Related to planned increase in residential developments - $ 1,825.00 decrease in Water Supply Impact Commercial Planned decrease in anticipated commercial construction - $ 57,867.00 decrease in Miscellaneous Amortization - PSC No additional PSC adjustments scheduled for 2027 + $ 2,852.00 increase in Bulk Water Sales - Metered Minor increase in bulk water sales. + $ 21,510.00 increase in Metered Residential Sales Annual adjustments in proposed revenues related to projected usage and updated figures (total of + $102,240) + $ 43,689.00 increase in Metered Commercial Sales + $ 31,983.00 increase in Metered Multi-Family Residential + $ 2,206.00 increase in Private Fire Protection + $ 500.00 increase in Miscellaneous Service Revenue + $ 70,000.00 increase in Revenues from Rents Large revenue adjustment to reflect line items not placed in 2026 budget. Proposed is less than 2026 due to US Cellular notice of contract expiration. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) No significant changes beyond standard project and labor adjustments. Village of Bellevue Budget Workshop – 10/05/2026 10.10 WATER UTILITY 2024 2025 2027 BUDGET ACTUAL ACTUAL BU DGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET OPERATING REVENUE Bulk Water 11,329 13,780 13,628 8,456 16,000 16,480 Residential Revenue 1,499,027 1,537,086 1,998,490 1,143,200 2,000,000 2,020,000 Commercial Revenue 607,020 641,179 846,311 520,734 880,000 890,000 Industrial Revenue 54,259 58,232 75,000 50,584 75,000 75,000 Public Authority Revenue 16,553 16,405 20,295 12,213 20,295 20,295 Multifamily Residential Revenue 622,364 641,060 833,017 528,520 865,000 865,000 Private Fire Protection 48,015 48,810 62,794 44,147 63,000 65,000 Public Fire Protection 695,029 700,699 901,903 470,346 901,903 901,903 Subtotal 3,553,597$ 3,657,251$ 4,751,438$ 2,778,200$ 4,821,198$ 4,853,678$ OTHER OPERATING REVENUES Forfeited Discounts 14,862 14,396 13,000 5,298 10,500 10,500 Miscellaneous Service Revenue 1,000 1,760 1,000 12,147 12,147 1,500 Other Revenues 42,178 41,790 - 3,463 3,800 3,800 Subtotal 58,040$ 57,947$ 14,000$ 20,908$ 26,447$ 15,800$ OTHER INCOME Water Impact Fees - Residential 11,460 14,707 8,595 9,741 13,370 10,887 Water Impact Fees - Commercial 8,118 1,146 3,075 573 750 1,250 Contributed Revenue 1,360,620 1,593,739 - - - - Interest & Dividend 47,817 77,088 40,000 10,307 17,500 25,000 Amortization - PSC - 57,867 57,867 - - - Rent Revenues 47,817 77,088 - 27,670 90,000 70,000 Interdepartmental Sales - - - - - - Transfers from ARPA Fund - - - - - - Subtotal 1,475,832$ 1,821,634$ 109,537$ 48,291$ 121,620$ 107,137$ TOTAL REVENUE 5,087,469$ 5,536,831$ 4,874,975$ 2,847,399$ 4,969,265$ 4,976,615$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 10.11 2024 2025 2027 BUDGET ACTUAL ACTUAL BU DGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET SOURCE OF SUPPLY Operation Labor-Wages (601) 60,729$ 65,807$ 60,601$ 39,522$ 70,700$ 66,514$ Purchased Water (602) 2,382,950$ 2,069,079$ 2,095,240$ 1,054,118$ 2,110,000$ 2,163,200$ Maint. of Wells & Springs (614) 60,454$ 141$ 6,000$ -$ 900$ 3,500$ Maint. - Miscellaneous (617) 637$ 122$ 800$ 216$ 500$ 800$ Subtotal 637$ 122$ 800$ 216$ 500$ 800$ PUMPING Fuel or Purchased Power (623) 8,661$ 12,457$ 13,759$ 5,792$ 13,150$ 13,759$ Operation Labor - Wages (624) 1,904$ 625$ 8,005$ 467$ 1,000$ 12,569$ Contracted Services (626) 3,693$ 1,687$ 2,000$ 1,757$ 1,757$ 2,000$ Operating Supplies (633) 206$ 26$ 500$ -$ 50$ 5,000$ Subtotal 14,465$ 14,796$ 24,264$ 8,016$ 15,957$ 33,328$ WATER TREATMENT Chemicals (641) -$ -$ -$ -$ -$ -$ Operation Labor (642) 9,395$ 11,099$ 14,000$ 4,600$ 13,600$ 13,800$ Miscellaneous (643) 342$ 618$ 900$ -$ 500$ 900$ Maintenance of Equipment (652) -$ -$ -$ -$ -$ -$ Subtotal 9,738$ 11,717$ 14,900$ 4,600$ 14,100$ 14,700$ TRANSMISSION & DISTRIBUTION Operation - Salaries (660) 28,837$ 27,943$ 30,227$ 17,440$ 30,227$ 40,508$ Storage Facilities (661) 7,134$ 8,167$ 6,202$ 187$ 2,800$ 8,028$ Transmission & Distribution (662) 49,453$ 54,585$ 31,784$ 23,530$ 32,034$ 48,815$ Meters (663) 33,161$ 14,564$ 31,046$ 11,765$ 19,141$ 35,173$ Customer Installation (664) 684$ 635$ 1,601$ 93$ 1,601$ 2,514$ Miscellaneous (665) 2,677$ 10,361$ 16,396$ 3,412$ 12,349$ 21,948$ VOM & Rents (666) 79,226$ 91,110$ 104,776$ 104,776$ 104,776$ 104,776$ Maintenance - Standpipes (672) 8,111$ 2,935$ 12,202$ 406$ 7,850$ 14,028$ Maintenance - Mains (673) 197,734$ 84,350$ 223,840$ 34,090$ 132,750$ 246,425$ Maintenance - Services (675) 15,942$ (8,841)$ 32,811$ 1,307$ 16,600$ 42,438$ Maintenance - Meters (676) 15,684$ 28,057$ 41,601$ 43,480$ 53,250$ 53,614$ Maintenance - Hydrants (677) 13,420$ 13,444$ 31,606$ 47,196$ 72,250$ 88,083$ Subtotal 452,063$ 327,312$ 564,092$ 287,679$ 485,628$ 706,350$ 2026 Village of Bellevue Budget Workshop – 10/05/2026 10.12 2024 2025 2027 BUDGET ACTUAL ACTUAL BU DGET $ - PROJECTED YEAR END BUDGET CUSTOMER ACCOUNTS Meter Reading (902) -$ -$ 3,202$ 187$ 750$ 5,028$ Customer Account/Collection (903) 19,191$ 20,707$ 24,380$ 15,353$ 24,865$ 32,528$ Uncollectible Accounts (904) -$ -$ -$ -$ -$ -$ Subtotal 19,191$ 20,707$ 27,582$ 15,540$ 25,615$ 37,556$ ADMINISTRATIVE & GENERAL Salaries & Wages (920) 151,719$ 172,307$ 177,466$ 102,235$ 181,531$ 257,075$ Employee Benefits (926) 72,994$ 74,381$ 113,923$ 44,656$ 88,703$ -$ Outside Services (923) 107,937$ 114,112$ 117,316$ 65,862$ 117,528$ 125,797$ Insurance (924) 27,068$ 23,104$ 19,958$ 11,504$ 19,069$ 19,642$ Regulatory Controls (928) 4,476$ 31,895$ 2,500$ 383$ 2,000$ 2,500$ Miscellaneous (930) 12,315$ 20,077$ 16,551$ 25,183$ 29,480$ 17,890$ Rents (931) 138,145$ 142,290$ 146,559$ 96,988$ 156,559$ 150,955$ Subtotal 514,655$ 578,165$ 594,273$ 346,811$ 594,870$ 573,859$ OTHER OPERATING EXPENSES GASB 68 Retirement adjust (4,242)$ 20,231$ -$ -$ -$ -$ Depreciation 436,903$ 489,017$ 380,000$ -$ 380,000$ 395,000$ Taxes -$ 498$ -$ -$ -$ -$ Tax Equivalent Pmn't 228,513$ 245,072$ 245,000$ -$ 245,000$ 245,000$ Amortization Debt Expense (11,984)$ (11,984)$ -$ -$ -$ -$ Subtotal 649,190$ 742,834$ 625,000$ -$ 625,000$ 640,000$ INTEREST ON LONG-TERM DEBT Interest on Debt (215,241)$ 185,317$ 174,774$ -$ 147,774$ 162,646$ Subtotal (215,241)$ 185,317$ 174,774$ -$ 147,774$ 162,646$ OTHER FINANCIAL USES Transfer to Capital Projects -$ -$ -$ -$ -$ -$ Subtotal -$ -$ -$ -$ -$ -$ 2026 2024 2025 2026 2027 BUDGET ACTUAL ACTUAL BU DGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET TOTAL EXPENSES 3,948,830$ 4, 015,996$ 4,187,526$ 1,756,502$ 4,091,045$ 4,402,453$ EXCESS REVENUES OVER(UNDER) 1,138,639$ 1,520,835$ 687,449$ 1,090,897$ 878,220$ 574,162$ EXPENDITURES Operating Income (Loss) 96,756$ 627,352$ 1,377,686$ 1,042,606$ 1,529,374$ 1,269,671$ Village of Bellevue Budget Workshop – 10/05/2026 10.13 Water Utility Full Account Descriptions WATER UTILITY 2024 2025 2026 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET OPERATING REVENUE Bulk Water 11,329 13,780 13,628 8,456 16,000 16,480 Residential Revenue 1,499,027 1,537,086 1,998,490 1,143,200 2,000,000 2,020,000 Commercial Revenue 607,020 641,179 846,311 520,734 880,000 890,000 Industrial Revenue 54,259 58,232 75,000 50,584 75,000 75,000 Public Authority Revenue 16,553 16,405 20,295 12,213 20,295 20,295 Multifamily Residential Revenue 622,364 641,060 833,017 528,520 865,000 865,000 Private Fire Protection 48,015 48,810 62,794 44,147 63,000 65,000 Public Fire Protection 695,029 700,699 901,903 470,346 901,903 901,903 Subtotal $ 3,553,597 $ 3,657,251 $ 4,751,438 $ 2,778,200 $ 4,821,198 $ 4,853,678 OTHER OPERATING REVENUES Forfeited Discounts 14,862 14,396 13,000 5,298 10,500 10,500 Miscellaneous Service Revenue 1,000 1,760 1,000 12,147 12,147 1,500 Other Revenues 42,178 41,790 - 3,463 3,800 3,800 Subtotal $ 58,040 $ 57,947 $ 14,000 $ 20,908 $ 26,447 $ 15,800 OTHER INCOME Water Impact Fees - Residential 11,460 14,707 8,595 9,741 13,370 10,887 Water Impact Fees - Commercial 8,118 1,146 3,075 573 750 1,250 Contributed Revenue 1,360,620 1,593,739 - - - - Interest & Dividend 47,817 77,088 40,000 10,307 17,500 25,000 Amortization - PSC - 57,867 57,867 - - - Rent Revenues 47,817 77,088 - 27,670 90,000 70,000 Interdepartmental Sales - - - - - - Transfers from ARPA Fund - - - - - - Subtotal $ 1,475,832 $ 1,821,634 $ 109,537 $ 48,291 $ 121,620 $ 107,137 TOTAL REVENUE $ 5,087,469 $ 5,536,831 $ 4,874,975 $ 2,847,399 $ 4,969,265 $ 4,976,615 Village of Bellevue Budget Workshop – 10/05/2026 10.14 2024 2025 2026 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET SOURCE OF SUPPLY Operation Labor-Wages (601) WAGES 4,587 14,914 1,601 9,141 10,000 1,670 TRAINING - - - - - - OVERTIME 157 503 - - - - FICA - - - - - 128 PENSION - - - - - 122 EMPLOYEE INSURANCE - - - - - 594 UNIFORMS - - - - - - UNEMPLOYMENT - - - - - - CONTRACTED SERVICES 55,985 50,390 59,000 30,381 60,700 64,000 Subtotal $ 60,729 $ 65,807 $ 60,601 $ 39,522 $ 70,700 $ 66,514 Purchased Water (602) PURCHASED WATER 2,382,950 2,069,079 2,095,240 1,054,118 2,110,000 2,163,200 Subtotal $ 2,382,950 $ 2,069,079 $ 2,095,240 $ 1,054,118 $ 2,110,000 $ 2,163,200 Maint. of Wells & Springs (614) CONTRACTED SERVICES 60,283 - 5,000 - 500 3,000 OPERATING SUPPLIES 171 141 1,000 - 400 500 Subtotal $ 60,454 $ 141 $ 6,000 $ - $ 900 $ 3,500 Maint. - Miscellaneous (617) MISC PLANT 637 122 800 216 500 800 Subtotal $ 637 $ 122 $ 800 $ 216 $ 500 $ 800 SOURCE OF SUPPLY TOTAL $ 2,504,769 $ 2,135,149 $ 2,162,641 $ 1,093,856 $ 2,182,100 $ 2,234,014 PUMPING Fuel or Purchased Power (623) GAS/ELECTRIC 7,196 10,822 11,709 5,175 11,350 11,709 WATER/SEWER 1,465 1,635 2,050 617 1,800 2,050 Subtotal $ 8,661 $ 12,457 $ 13,759 $ 5,792 $ 13,150 $ 13,759 Village of Bellevue Budget Workshop – 10/05/2026 10.15 Operation Labor - Wages (624) WAGES 1,904 625 8,005 467 1,000 8,349 TRAINING - - - - - - OVERTIME - - - - - - FICA - - - - - 639 PENSION - - - - - 609 EMPLOYEE INSURANCE - - - - - 2,972 VISION - - - - - - UNIFORMS - - - - - - UNEMPLOYMENT - - - - - - OPERATING SUPPLIES - - - - - - Subtotal $ 1,904 $ 625 $ 8,005 $ 467 $ 1,000 $ 12,569 Contracted Services (626) CONTRACTED SERVICES 3,693 1,687 2,000 1,757 1,757 2,000 Subtotal $ 3,693 $ 1,687 $ 2,000 $ 1,757 $ 1,757 $ 2,000 Operating Supplies (633) OPERATING SUPPLIES 206 26 500 - 50 5,000 Subtotal $ 206 $ 26 $ 500 $ - $ 50 $ 5,000 PUMPING TOTAL $ 14,465 $ 14,796 $ 24,264 $ 8,016 $ 15,957 $ 33,328 WATER TREATMENT Chemicals (641) CHLORINE RENTAL - - - - - - Subtotal $ - $ - $ - $ - $ - $ - Operation Labor (642) WAGES 52 - - - - - TRAINING - - - - - - OVERTIME - - - - - - FICA - - - - - - PENSION - - - - - - EMPLOYEE INSURANCE - - - - - - UNIFORMS - - - - - - UNEMPLOYMENT - - - - - - CONTRACTED SERVICES 9,111 11,099 13,000 4,408 13,000 13,000 OPERATING SUPPLIES 232 - 1,000 192 600 800 Subtotal $ 9,395 $ 11,099 $ 14,000 $ 4,600 $ 13,600 $ 13,800 Village of Bellevue Budget Workshop – 10/05/2026 10.16 Miscellaneous (643) OPERATING SUPPLIES 342 618 900 - 500 900 Subtotal $ 342 $ 618 $ 900 $ - $ 500 $ 900 Maintenance of Equipment (652) EQUIPMENT MAINTENANCE SUPPLIES - - - - - - Subtotal $ - $ - $ - $ - $ - $ - WATER TREATMENT TOTAL $ 9,738 $ 11,717 $ 14,900 $ 4,600 $ 14,100 $ 14,700 TRANSMISSION & DISTRIBUTION Operation - Salaries (660) SALARIES 28,837 27,943 30,227 17,440 30,227 32,025 FICA - - - - - 2,450 PENSION - - - - - 2,338 EMPLOYEE INSURANCE - - - - - 3,695 UNEMPLOYMENT - - - - - - Subtotal $ 28,837 $ 27,943 $ 30,227 $ 17,440 $ 30,227 $ 40,508 Storage Facilities (661) SALARIES - - - - - - WAGES 315 1,153 3,202 187 1,000 3,340 TRAINING - - - - - - OVERTIME - - - - - - FICA - - - - - 255 RETIREMENT CONTRIBUTIONS - - - - - 244 EMPLOYEE BENEFITS - - - - - 1,189 UNIFORMS - - - - - - UNEMPLOYMENT - - - - - - CONTRACTED SERVICES 6,819 7,014 3,000 - 1,800 3,000 Subtotal $ 7,134 $ 8,167 $ 6,202 $ 187 $ 2,800 $ 8,028 Village of Bellevue Budget Workshop – 10/05/2026 10.17 Transmission & Distribution (662) SALARIES 4,062 4,234 4,566 2,634 4,566 4,830 WAGES 44,785 49,494 27,218 20,679 27,218 28,386 OVERTIME 406 247 - 11 - - FICA - - - - - 2,541 PENSION - - - - - 2,425 EMPLOYEE INSURANCE 200 610 - 206 250 10,633 UNEMPLOYMENT - - - - - - Subtotal $ 49,453 $ 54,585 $ 31,784 $ 23,530 $ 32,034 $ 48,815 Meters (663) WAGES 16,521 12,529 16,011 11,532 16,011 16,698 TRAINING - - - - - - OVERTIME - 335 - 232 250 - FICA - - - - - 1,277 PENSION - - - - - 1,219 EMPLOYEE INSURANCE - - - - - 5,944 UNIFORMS - - - - - - UNEMPLOYMENT - - - - - - CONTRACTED SERVICES 16,640 1,700 15,035 - 2,880 10,035 OPERATING SUPPLIES - - - - - - Subtotal $ 33,161 $ 14,564 $ 31,046 $ 11,765 $ 19,141 $ 35,173 Customer Installation (664) WAGES 606 463 1,601 93 1,601 1,670 TRAINING - - - - - - OVERTIME 79 172 - - - - FICA - - - - - 128 PENSION - - - - - 122 EMPLOYEE INSURANCE - - - - - 594 UNIFORMS - - - - - - UNEMPLOYMENT - - - - - - OPERATING SUPPLIES - - - - - - Subtotal $ 684 $ 635 $ 1,601 $ 93 $ 1,601 $ 2,514 Village of Bellevue Budget Workshop – 10/05/2026 10.18 Miscellaneous (665) SALARIES - - 5,566 - - 5,701 WAGES 2,617 7,162 8,005 3,331 7,500 8,349 OVERTIME - 984 - 24 24 - FICA - - - - 1,000 1,075 PENSION - - - - 1,000 1,026 EMPLOYEE INSURANCE - - - - - 2,972 UNEMPLOYMENT - - - - - - CONTRACTED SERVICES - - - - - - OPERATING SUPPLIES 60 2,216 2,825 57 2,825 2,825 Subtotal $ 2,677 $ 10,361 $ 16,396 $ 3,412 $ 12,349 $ 21,948 VOM & Rents (666) VOM RENT 34,800 40,020 46,023 46,023 46,023 46,023 VOM CHARGES 44,426 51,090 58,753 58,753 58,753 58,753 RENTS/LEASES - - - - - - Subtotal $ 79,226 $ 91,110 $ 104,776 $ 104,776 $ 104,776 $ 104,776 Maintenance - Standpipes (672) WAGES 164 - 3,202 187 350 3,340 TRAINING - - - - - - OVERTIME - - - - - - FICA - - - - - 255 PENSION - - - - - 244 EMPLOYEE INSURANCE - - - - - 1,189 UNIFORMS - - - - - - UNEMPLOYMENT - - - - - - CONTRACTED SERVICES 7,863 2,935 8,300 - 6,800 8,300 OPERATING SUPPLIES 84 - 700 219 700 700 Subtotal $ 8,111 $ 2,935 $ 12,202 $ 406 $ 7,850 $ 14,028 Village of Bellevue Budget Workshop – 10/05/2026 10.19 Maintenance - Mains (673) WAGES 47,945 20,019 60,840 7,517 20,000 63,451 TRAINING - - - - - - OVERTIME 1,011 454 - - - - FICA - - - - 1,500 4,854 PENSION - - - - 1,500 4,632 EMPLOYEE INSURANCE - - - - 1,750 22,588 UNIFORMS - - - - - - UNEMPLOYMENT - - - - - - CONTRACTED SERVICES 141,242 56,215 150,000 22,770 95,000 135,000 OPERATING SUPPLIES 5,861 7,332 8,500 2,090 8,500 11,400 MATERIAL MAINTENANCE SUPPLIES 1,676 330 4,500 1,713 4,500 4,500 Subtotal $ 197,734 $ 84,350 $ 223,840 $ 34,090 $ 132,750 $ 246,425 Maintenance - Services (675) WAGES 5,198 699 16,011 933 - 16,698 TRAINING - - - - - - OVERTIME 39 90 - - - - VISION - - - - - 1,277 PENSION - - - - - 1,219 EMPLOYEE INSURANCE - - - - - 5,944 UNIFORMS - - - - - - UNEMPLOYMENT - - - - - - OPERATING SUPPLIES 96 2,391 1,800 69 1,600 2,300 MATERIAL MAINTENANCE SUPPLIES 10,610 (12,020) 15,000 304 15,000 15,000 Subtotal $ 15,942 $ (8,841) $ 32,811 $ 1,307 $ 16,600 $ 42,438 Village of Bellevue Budget Workshop – 10/05/2026 10.20 Maintenance - Meters (676) WAGES 1,059 833 1,601 93 250 1,670 TRAINING - - - - - - OVERTIME 158 - - - - - FICA - - - - - 128 PENSION - - - - - 122 EMPLOYEE INSURANCE - - - - - 594 UNIFORMS - - - - - - UNEMPLOYMENT - - - - - - CONTRACTED SERVICES - - - - - 3,100 MATERIAL MAINTENANCE SUPPLIES 14,467 27,224 40,000 43,386 53,000 48,000 Subtotal $ 15,684 $ 28,057 $ 41,601 $ 43,480 $ 53,250 $ 53,614 Maintenance - Hydrants (677) WAGES 3,702 13,289 9,606 10,752 15,000 10,019 TRAINING - - - - - - OVERTIME 53 155 - 201 250 - FICA - - - - - 766 PENSION - - - - - 731 EMPLOYEE INSURANCE - - - - - 3,567 UNIFORMS - - - - - - UNEMPLOYMENT - - - - - - CONTRACTED SERVICES 3,638 (0) 12,000 36,079 45,000 60,000 OPERATING SUPPLIES - - - - 7,000 8,000 MATERIAL MAINTENANCE SUPPLIES 6,028 - 10,000 163 5,000 5,000 Subtotal $ 13,420 $ 13,444 $ 31,606 $ 47,196 $ 72,250 $ 88,083 TRANSMISSION & DISTRIBUTION TOTAL $ 452,063 $ 327,312 $ 564,092 $ 287,679 $ 485,628 $ 706,350 Village of Bellevue Budget Workshop – 10/05/2026 10.21 2024 2025 2026 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET CUSTOMER ACCOUNTS Meter Reading (902) WAGES - - 3,202 187 750 3,340 TRAINING - - - - - - OVERTIME - - - - - - FICA - - - - - 255 PENSION - - - - - 244 EMPLOYEE INSURANCE - - - - - 1,189 UNEMPLOYMENT - - - - - - Subtotal $ - $ - $ 3,202 $ 187 $ 750 $ 5,028 Customer Account/Collection (903) SALARIES 912 - - - - - WAGES 13,280 14,177 18,120 11,172 18,120 20,668 TRAINING - - - - - - OVERTIME - 307 - 202 250 - FICA - - - - - 1,581 PENSION - - - - - 1,509 EMPLOYEE INSURANCE - (0) - - - 1,744 UNIFORMS - - - - - - UNEMPLOYMENT - - - - - - BANK FEES 3,588 3,754 4,200 2,816 4,200 4,326 INTERNET SERVICES 1,051 1,482 1,320 976 1,952 1,800 OFFICE SUPPLIES 329 981 500 45 200 900 Travel, Mileage & Lodging 32 - 88 11 11 - Training & Seminars - 7 153 132 132 - UNIFORMS - - - - - - Subtotal $ 19,191 $ 20,707 $ 24,380 $ 15,353 $ 24,865 $ 32,528 Uncollectible Accounts (904) BAD DEBT - - - - - - Subtotal $ - $ - $ - $ - $ - $ - CUSTOMER ACCOUNTS TOTAL $ 19,191 $ 20,707 $ 27,582 $ 15,540 $ 25,615 $ 37,556 Village of Bellevue Budget Workshop – 10/05/2026 10.22 ADMINISTRATIVE & GENERAL Salaries & Wages (920) SALARIES 116,944 112,899 102,852 69,673 102,852 112,417 WAGES 31,191 51,359 73,869 28,362 73,869 77,894 TRAINING 3,160 7,537 - 3,590 4,000 - OVERTIME - 110 - 129 250 - FICA - (0) - - - 14,559 PENSION - - - - - 13,893 EMPLOYEE INSURANCE - - - - - 38,112 UNIFORMS - - - - - - UNEMPLOYMENT - - - 48 48 - MEDICAL SERVICES - - - - - - Office Suppies 179 27 200 81 160 200 Travel, Mileage & Lodging 137 171 249 165 165 - TRAINING & SEMINARS 108 205 296 187 187 - Subtotal $ 151,719 $ 172,307 $ 177,466 $ 102,235 $ 181,531 $ 257,075 Employee Benefits (926) FICA 25,473 26,124 30,241 15,085 30,241 - RETIREMENT CONTRIBUTIONS 19,691 20,844 28,462 12,598 28,462 - EMPLOYEE INSURANCE 27,831 27,413 55,220 16,973 30,000 - COMPENSATED ABSENCES - - - - - - UNIFORMS - - - - - - UNEMPLOYMENT COMPENSATION - - - - - - MEDICAL SERVICES - - - - - - Subtotal $ 72,994 $ 74,381 $ 113,923 $ 44,656 $ 88,703 $ - Outside Services (923) AUDITING & ACCOUNTING SERVICES 10,521 10,365 8,970 9,134 9,134 10,420 SOFTWARE SUPPORT 23,261 24,829 28,395 17,325 28,395 28,046 ENGINEERING FEES - - 2,500 - - 2,500 CONTRACTED SERVICES 74,155 78,918 77,451 39,403 80,000 84,831 Subtotal $ 107,937 $ 114,112 $ 117,316 $ 65,862 $ 117,528 $ 125,797 Village of Bellevue Budget Workshop – 10/05/2026 10.23 Insurance (924) PROPERTY INSURANCE 12,196 7,764 6,454 - 6,454 6,648 INSURANCE - GENERAL LIABILITY 3,072 2,595 2,520 1,410 2,520 2,596 WORKERS COMPENSATION 11,122 10,547 9,002 8,672 8,672 8,932 AUTO INSURANCE 230 191 186 102 102 106 CYBER LIABILITY INSURANCE 449 2,007 1,796 1,320 1,320 1,360 Subtotal $ 27,068 $ 23,104 $ 19,958 $ 11,504 $ 19,069 $ 19,642 Regulatory Controls (928) CONTRACTED SERVICES 4,476 31,895 2,500 383 2,000 2,500 Subtotal $ 4,476 $ 31,895 $ 2,500 $ 383 $ 2,000 $ 2,500 Miscellaneous (930) TELEPHONE SERVICE 512 1,715 1,800 1,145 1,800 1,800 PUBLICATIONS, SUBSCRIPTIONS & 1,519 1,134 1,000 683 1,100 1,100 LEGAL NOTICES - 91 - - - - NEWSLETTER/PRINTING - - - - - - TRAINING & SEMINARS 2,780 5,885 6,980 3,465 6,580 9,980 CAPITAL EQUIPMENT 7,505 11,252 6,771 19,890 20,000 5,010 Subtotal $ 12,315 $ 20,077 $ 16,551 $ 25,183 $ 29,480 $ 17,890 Rents (931) RENTS & LEASES 91,420 94,163 96,988 96,988 96,988 99,897 RENT TO VILLAGE 46,725 48,127 49,571 - 59,571 51,058 Subtotal $ 138,145 $ 142,290 $ 146,559 $ 96,988 $ 156,559 $ 150,955 ADMINISTRATIVE & GENERAL TOTAL $ 514,655 $ 578,165 $ 594,273 $ 346,811 $ 594,870 $ 573,859 OTHER OPERATING EXPENSES GASB 68 Retirement adjust (4,242) 20,231 - - - - Depreciation 436,903 489,017 380,000 - 380,000 395,000 Taxes - 498 - - - - Tax Equivalent Pmn't 228,513 245,072 245,000 - 245,000 245,000 Amortization Debt Expense (11,984) (11,984) - - - - Subtotal $ 649,190 $ 742,834 $ 625,000 $ - $ 625,000 $ 640,000 Village of Bellevue Budget Workshop – 10/05/2026 10.24 INTEREST ON LONG-TERM DEBT Interest on Debt (215,241) 185,317 174,774 - 147,774 162,646 Subtotal $ (215,241) $ 185,317 $ 174,774 $ - $ 147,774 $ 162,646 OTHER FINANCIAL USES Transfer to Capital Projects - - - - - - Subtotal $ - $ - $ - $ - $ - $ - OTHER OPERATING & ETC TOTAL $ 433,949 $ 928,151 $ 799,774 $ - $ 772,774 $ 802,646 2024 2025 2026 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET TOTAL EXPENSES $ 3,948,830 $ 4,015,996 $ 4,187,526 $ 1,756,502 $ 4,091,045 $ 4,402,453 EXCESS REVENUES OVER(UNDER) $ 1,138,639 $ 1,520,835 $ 687,449 $ 1,090,897 $ 878,220 $ 574,162 EXPENDITURES Operating Income (Loss) $ 96,756 $ 627,352 $ 1,377,686 $ 1,042,606 $ 1,529,374 $ 1,269,671 Village of Bellevue Budget Workshop – 10/05/2026 10.25 2027 FISCAL YEAR I N T E R N A L S E R V I C E F U N D S 1 1 . 0 This sections includes information on the following: Vehicle Operations & Maintenance FISCAL YEAR 2027 Vehicle Operations &Maintenance 2027 Proposed Budget 3100 Eaton Rd., Bellevue, WI 54311 | p. (920) 468-5225 VillageOfBellevueWI.gov DEPARTMENT STAFF RESPONSIBLE DATE UPDATED VOM Eric Woodke August 25, 2026 Vehicle Operations & Maintenance Interim Director of Public Works VEHICLE OPERATIONS & MAINTENANCE – EXPENDITURES & REVENUES SIGNIFICANT EXPENDITURES, REVENUE, STAFFING, AND PROGRAM CHANGES FOR NEXT YEAR'S BUDGET - $ 340,000.00 Decrease in Transfer from Sewer Utility One time purchase of Rear Load Garbage Truck - $ 18,000.00 decrease in Sale of Vehicle or Equipment Sale of used equipment + $ 13,550.00 increase in Fuel Diesel - 13,000 gal @ $4.80 No-Lead - 7,000 gal @ $3.75 - $ 7,500.00 decrease in Software Support One time purchase for fuel island replacement + $ 95,000.00 increase in Vehicles VOM 20-008 Purchase of zero turn mower and equipment trailer VOM 14-001 Purchase of replacement pickup. + $ 20,000.00 increase in Construction Equipment VEH Repairs & Main for rust removal. SIGNIFICANT CHANGES DURING THIS YEAR (CHANGES FROM THE APPROVED 2026 BUDGET) + $22,000 increase in projected equipment sales revenue (plow truck, and fleet vehicle). Depreciation accounts held at zero due to purchases not yet realized including $340,000 in rear load garbage truck. VOM FUND 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET OPERATIONS & MAINTENANCE & REPLACEMENT Village Administrator's Office 258 273 314 314 314 314 Clerk/Treasurer Department 258 273 314 314 314 314 Buildings & Grounds Department 11,813 12,522 14,400 14,400 14,400 14,400 Building Inspection 3,831 4,062 4,671 4,671 4,671 4,671 Street & Highway Maintenance 43,387 45,990 52,889 52,889 52,889 52,889 Engineering & Construction 3,912 4,147 4,769 4,769 4,769 4,769 Snow Removal 138,858 135,671 156,021 156,021 156,021 156,021 Recycling 27,686 31,839 36,615 36,616 36,616 36,616 Parks 37,838 40,109 46,125 46,125 46,125 46,125 Recreation 1,695 1,797 2,066 2,066 2,066 2,066 Community Development Depart. 884 937 1,078 1,078 1,078 1,078 Economic Development 370 391 450 450 450 450 Water Utility 79,226 91,110 104,776 104,776 104,776 104,776 Sewer Utility 64,751 74,465 85,634 85,635 85,635 85,635 Stormwater Utility 107,906 124,091 142,705 142,705 142,705 142,705 Subtotal 522,673$ 567,677$ 652,827$ 652,829$ 652,829$ 652,829$ NONOPERATING REVENUES Equipment Rental - - - - - - Interest 35,510 30,563 30,000 15,731 27,000 25,000 Sale of Equipment or Vehicles 32,375 85,323 18,000 - 40,000 - Loss on Disposal of Capital - - - - - - Miscellaneous - - - - - - Transfer from ARPA Funds - 430,117 - - - - Transfer from Stormwater - - 340,000 - 340,000 - Transfer from Sewer - - - - - - Contributed Capital - - - - - - Transfer from Capital - - - - - - Subtotal 67,885$ 546,003$ 388,000$ 15,731$ 407,000$ 25,000$ TOTAL REVENUE 590,558$ 1,113,680$ 1,040,827$ 668,560$ 1,059,829$ 677,829$ 2026 VOM FUND 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET DEPARTMENT UTILIZATION General Government Audit/Accounting 2,377 2,305 2,398 2,398 - - Engineering Fees - - - - - - GASB 68 Retirement - - Depreciation 221,385 269,979 752,000 - - - Transfer to General Fund - - - - - - Subtotal 223,762$ 272,284$ 754,398$ 2,398$ -$ -$ Administration WAGES - ADMIN 13,449 14,193 14,985 7,909 12,000 14,712 WAGES-VEHICLE MAINT - 15,026 - 1,462 1,500 - OVERTIME - 48 - 27 5 - FICA-VEHICLE MAINT 1,018 2,195 1,146 706 1,146 1,125 RETIREMENT CONTRIBUTIONS 907 1,987 1,079 677 1,079 1,074 EMPLOYEE INSURANCE 1,050 4,158 7,691 1,373 3,000 7,691 UNIFORMS - - - - - UNEMPLOYMENT - - - - - - SOFTWARE SUPPORT 880 - 9,000 9,000 9,000 1,500 CONTRACTED SERVICES - - - - - - TRAINING & SEMINARS 47 3,573 2,000 348 2,000 2,000 OPERATING SUPPLIES 4,116 22,369 14,300 12,558 16,000 16,300 FUEL 56,748 72,639 75,100 56,628 80,000 88,650 AUTO INSURANCE 30,175 23,734 23,218 12,643 23,218 23,915 MACHINERY & EQUIPMENT - - - - - - Subtotal 108,390$ 159,923$ 148,519$ 103,329$ 148,948$ 156,967$ Construction Equipment WAGES - CONSTRUCTIONS EQUIP 4,564 2,319 18,817 8,580 13,500 19,854 FICA 337 173 1,439 641 1,000 1,519 RETIREMENT CONTRIBUTIONS 315 161 1,355 618 1,000 1,449 EMPLOYEE BENEFITS 1,027 335 2,537 1,294 2,537 3,575 VEH REPAIRS & MAINT-CONSTR EQ 43,298 45,613 46,000 24,658 46,000 20,000 Subtotal 49,542$ 48,600$ 70,148$ 35,791$ 64,037$ 46,397$ Econ. Adj. & Capital Equip. AUDIT & ACCOUNTING 2,377 2,305 2,398 2,261 2,261 868 Subtotal 2,377$ 2,305$ 2,398$ 2,261$ 2,261$ 868$ Fleet Cars WAGES - FLEET CARS 650 114 753 2,290 2,300 794 FICA 49 8 58 172 200 61 RETIREMENT CONTRIBUTIONS 45 8 54 165 175 58 EMPLOYEE BENEFITS 41 23 101 319 350 143 VEH REPAIRS & MAINT-FLEET CARS 3,403 2,132 4,000 543 4,000 6,500 Subtotal 4,189$ 2,286$ 4,966$ 3,489$ 7,025$ 7,556$ Fleet Trucks WAGES -FLEET TRUCKS 23,550 26,052 15,053 13,462 15,053 15,883 OT-FLEET TRUCKS 1,131 1,378 - 1,268 1,500 - FICA 1,840 2,044 1,152 1,099 1,152 1,215 RETIREMENT CONTRIBUTIONS 1,672 1,904 1,084 1,054 1,084 1,159 EMPLOYEE BENEFITS 4,249 4,675 2,029 2,416 2,029 2,860 VEH REPAIRS & MAINT-FLEET TRK 25,265 25,873 25,000 4,576 25,000 25,000 VEHICLES 12,149 413 - 55,620 55,620 95,000 Subtotal 69,856$ 62,339$ 44,318$ 79,494$ 101,438$ 141,117$ Miscellaneous Equipment WAGES- MISC EQUIPMENT 750 - 7,527 968 3,500 7,942 OT WAGES - 130 - 207 250 - FICA 54 10 576 88 290 608 RETIREMENT CONTRIBUTIONS 52 9 542 83 265 580 EMPLOYEE BENEFITS 274 1 1,015 167 350 1,430 OPERATING SUPPLIES - 250 - - - - VEH REPAIRS & MAINT-MISC EQ 12,605 11,068 14,000 1,385 14,000 14,000 Subtotal 13,735$ 11,468$ 23,660$ 2,897$ 18,655$ 24,560$ Parks VEHICLE REPAIRS & MAINTENANCE 346 127 1,000 65 1,000 1,000 Subtotal 346$ 127$ 1,000$ 65$ 1,000$ 1,000$ Plow Trucks WAGES-PLOW TRUCKS 10,934 17,333 33,117 14,285 22,000 34,943 FICA 818 1,310 2,533 1,064 1,800 2,673 RETIREMENT CONTRIBUTIONS 723 1,162 2,384 1,019 1,850 2,551 EMPLOYEE INSURANCE 1,523 1,425 4,465 2,412 3,175 6,291 Unemployment 518 - - - - - VEHICLE REPAIRS - PLOW TRUCKS 27,515 31,998 30,000 20,063 30,000 30,000 MACHINERY & EQUIPMENT PURCHASE 1,679 - - (78,318) - - Subtotal 43,710$ 53,227$ 72,499$ (39,475)$ 58,825$ 76,458$ TOTAL EXPENSES 515,906$ 612,558$ 1,121,905$ 190,248$ 402,189$ 454,923$ EXCESS REVENUE OVER(UNDER) EXPENDITURES 74,652$ 501,122$ (81,078)$ 478,313$ 657,640$ 222,906$ 2026 VOM FUND CAPITAL EQUIPMENT ACQUISITIONS 2027 BUDGET DEPT PROPOSED RETAINED EARNINGS 33,000 33,000 62,000 62,000 95,000$ 95,000$ VOM FUND 2024 2025 2027 BUDGET ACTUAL ACTUAL BUDGET ACTUAL THRU 07/31 PROJECTED YEAR END BUDGET Operating Income (Loss) 74,652$ 501,122$ (81,078)$ 478,313$ 657,640$ 222,906$ Nonoperating Revenues (Expenses) Interest income & Sale of Equipment 67,885 546,003 388,000 15,731 407,000 25,000 Total Nonoperating Revenues 67,885$ 546,003$ 388,000$ 15,731$ 407,000$ 25,000$ (Expenses) Income (Loss) Before Contributions 142,537 1,047,125 306,922 494,044 1,064,640 247,906 and Transfers Change in Net Assets 142,537$ 1,047,125$ 306,922$ 494,044$ 1,064,640$ 247,906$ Net Assets - January 1 2,048,107$ 2,122,759$ 2,623,881$ 2,623,881$ 2,623,881$ 3,281,521$ Net Assets - December 31 2,122,759$ 2,623,881$ 2,542,803$ 3,102,194$ 3,281,521$ 3,504,426$ 2026 Front Deck Mower & Trailer (VOM-20-008) Pickup Truck Replacements (VOM-14-001) 2027 FISCAL YEAR APPENDIX 12.0 THIS CHAPTERWILL BE PREPAREDFOR THE DRAFT &FINAL VERSIONSONLY. 2027 FISCAL YEAR