Public Hearing on the 2026 Proposed Budget for the Town of Scott — Agenda

General Fund 2025 Budget 2026 Proposed % Change General Property Tax 1,155,271.00 $ 1,163,421.00 $ 0.71% Other Taxes 20,100.00 $ 20,100.00 $ 0% Special Charges (Garbage, etc). 335,000.00$ 334,993.05 $ 0% Intergovernmental Revenues (State Aids) 279,600.00$ 317,177.46 $ 13.44% PILT-DNR 1,100.00 $ 1,100.00 $ 0% Licenses & Permits 40,700.00 $ 45,400.00 $ 11.55% Fines, Forfeitures & Penalities 8,000.00 $ 4,000.00 $ -50% Public Charges for Services 8,200.00 $ 6,500.00 $ -20.73% Intergovernmental Charges/Services 101,600.00$ 98,300.00 $ -3.25% Miscellaneous Revenue 5,300.00 $ 11,119.86 $ 109.81% Other Financing - $ - $ 0% Total Revenues 1,954,871.00 $ 2,002,111.37 $ 2.42% 2025 Budget 2026 Proposed % Change General Government $565,400 588,151.00 $ 4.02% Public Safety $282,300 273,756.85 $ -3.03% * Public Works 600,621.00 $ 630,603.52 $ 4.99% Health & Human Services - $ - $ 0.00% Culture, Recreation, Parks 43,200.00 $ 48,200.00 $ 4.99% Conservation and Development 21,700.00 $ 18,200.00 $ 11.57% Capital Expenses - $ - $ 0.00% Debt Services 441,650.00 $ 443,200.00 $ -16.13% Other Financing - $ - $ 0.00% Total Expenses 1,954,871.00 $ 2,002,111.37 $ 2.42% *New Franken Fired Dept. Assessment Increased from $133,000 in 2025 to $135432.08 in 2026 (1.83% difference) New Franken Fire Dept. Major Cap. Improvement Decreased from $15,600 in 2025 to $0 in 2026 (100% difference) 12/31/2026 Balances Dec. 31, 2024 Sept. 30, 2025 1/1/2026 (Estimated) ( Rough Estimate) Bank of Luxemburg Checking Account $185.07 $194,482.70 25,000.00 $ $25,000 (working account, carryover goes to various reserve accounts) Bank of Luxemburg CD 2222 $542,679.37 $876,177.76 $883,000 $895,000 Bank of Luxemburg Special $591,678.42 $270,113.96 $70,000 $80,000 *To pay for 2025 Edmund Repaving Ray. Ja/Bank of Lux CDS (inactive) $0.00 $0.00 $0.00 $0 Ray Jam. Bank of Lux CDs (inactive) $0.00 $0.00 $0.00 $0 Ray James Bank of Lux. CDs (Inactive) $0.00 $0.00 $0.00 $0 Nicolet Checking $15,636.64 $15,768.48 $15,750.00 $15,800 Nicolet CD 6 month 469,099.69 $484,229.28 $486,000 $490,000 Raymond James Acc (inactive) $864,474.97 $0.00 $0.00 $0 Legacy $0.00 $884,215.71 $890,000 $890,000 Total $2,483,754.16 $2,724,987.89 $2,369,750 $2,395,800 Name of Lender Originial Amount Original Year Loan Taken in Terms of Years Yrs Remaining Interest Jan. 1, 2026 Balance Board of Comm. Of Public Lands $725,00 0 2018 20 13 3.75% $514,752.1 6 Board of Comm. Of Public Lands $570,00 0 2020 20 14 3.75% $457,477.1 6 Bank Of Luxemburg 2509 $2,650,00 0 2021 10 6 2.37% $1,663,780.3 2 Bank Of Luxemburg 6068 $192,04 0 2024 5 4 5.19% $157,498.1 8 Total: $2,793,507.82 Town Budget TOWN OF SCOTT BROWN COUNTY WISCONSIN NOTICE OF 2026 BUDGET HEARING NOTICE IS HEREBY GIVEN that on the 21st day of October, 2025 at 4:30 PM a Public Hearing on the 2026 Proposed Budget for the Town of Scott and Scott Municipal Utility (SMU), Brown County, WI will be held at the Town Hall, 2621 Jody Dr. New Franken, WI. Immediately following the public hearing, a Special Town Elector Meeting will be held to approve the 2025 total town taxy levy to be collected in 2026. The proposed budget in detail is available for inspection at the Clerk’s Office in the Town Hall (2621 Jody Dr.) from 9:00 AM to 3:00 PM Monday through Thursday and 9:00 AM to 12:00 PM Friday. The following is a summary of the proposed budget: Page 1 of 2 REVENUES EXPENSES Town of Scott Fund Balances Outstanding Debt as of January 1, 2026 Town General Fund Name of Lender Originial Amount Original Year Loan Taken in Yrs Rema Interes t Jan. 1, 2026 Balance Bank of Lux 5609 (Meter Station) $375,000 2018 10 4 3.89 $123,126.90 WATER Bank of Luxemburg (Nic. Water) 6293 $146,727 2019 10 0 4.2 0* WATER Bank of Luxemburg (cross) 3902 $45,750 2022 10 7 2.99 $34,142.34 Water Bank of Luxemburg Cross 3902 $45,750 2022 10 7 2.99 $34,142.34 Sewer BCPL Lift Station $151,892 2022 20 17 4 $136,057.44 SEWER BCPL Lift station $216,798 2022 20 16 4 $195,979.85 SEWER GBMSD BAYSHORE $207,501 2018 20 3.4 13 $150,005.50 SEWER Total: $673,454.37 * At the October 13, 2025 SMU meeting, consideration with possible action will be taken to pay the remaining amount of Loan 6293 effective Oct. 15, 2025. WATER UTILITY FUND December 31, 2024 Balance $311,110.21 August 31, 2025 Balance $443,984.22 Balance as of January 1, 2026 (estimate) $444,358.92 Revenues Estimated for 2026 $714,194.00 Expenses Estimated for 2026 $712,179.68 Estimated Depreciation* $30,000 *Not factored in revenue and expense estimates. Balance as of December 31, 2026 (ESTIMATE) $150,000 ($150,000 in reserves will go towards pressure reducing valve project in 2026.) SEWER UTILITY FUND December 31, 2024 Balance $641,148.08 August 31, 2025 Balance $709,223.88 Balance as of January 1, 2026 $710,349.49 *$165,200 set aside for equiepment replacement fund Revenues Estimated for 2026 $945,994.68 Expenses Estimated for 2026 $896,711.00 Estimated Depreciation/Amortization* $188,000 *Not factored in revenue and expenses estimates. Balance as of December 31, 2026 (ESTIMATE) $550,000 (Approximately $150,000 to be loaned to water as a 10 year loan at 4.16 percent paid back annually.) Sewer Rates 2025 Proposed 2026 Royal Scot Area $141 $150 New Franken Area $141 $150 Bayshore Area $141 $150 Scot One Fixed Rate Increase plus variable usage $78 $84 STORM WATER MANAGMENT FUND December 31, 2024 Balance $110,647.02 August 31, 2025 Balance $216,026.24 Balance as of January 1, 2026 $216,000 Revenues Estimated for 2026 $236,500.00 Expenses Estimated for 2026 $236,500.00 Estimated Depreciation* $92,000 *not factored in revenue and expense estimates Balance as of December 31, 2026 (ESTIMATE) $175,000 (Some reserves to be used for a culvert replacement plan in 2026) Posted this 3rd day of October, 2025 Jaime M. Fuge By: Jaime M. Fuge, Clerk/Treasurer Outstanding SMU Debt as of January 1, 2026 SMU Budget Page 2 of 2 TOWN OF SCOTT BROWN COUNTY WISCONSIN NOTICE OF 2026 BUDGET HEARING (Continued) The following is a summary of the proposed budget: Line 3 Account Number Account description Account Type 2025 Original Budget 2026 Proposed Budget Change: Percentage: Description: Line 4 100-00-40000-000-000 Tax Collections Tax Levy Revenues 1,155,271.00 1,163,421.00 8,150.00 0.71% Change due to net growth. Line 15 100-00-42100-000-000 Spec. Assess. Hickory-43 Revenues 6,000.00 3,421.35 -2,578.65 -42.98% New Account Number 100-00-42105 added to separate Bay Settlement and Hickory Nut project. Line 16 100-00-42105-000-000 Special Assessment-Bay Sett-02 Revenues 0 2,571.70 2,571.70 100.00% New Account Number 100-00-42105 added. Line 19 100-00-43410-000-000 State Shared Revenue Revenues 135,000.00 139,374.49 4,374.49 3.24% Based on E-mail from Wis Dept. of Revenue 2026 estimates. Line 20 100-00-43420-000-000 Fire Dues Insurance 2% Revenues 22,500.00 27,224.77 4,724.77 21.00% Estimate, this is also an expense item as all funds go to NFFD. Line 21 100-00-43430-000-000 State Computer Aid Revenues 300 350 50.00 16.67% Based on E-mail from Wis Dept. of Revenue 2026 estimates. Line 22 100-00-43531-000-000 State Aid Roads Revenues 116,800.00 125,228.20 8,428.20 7.22% Based on E-mail from Wis Dept. of Transpcortation 2026 estimates. Line 27 100-00-43791-000-000 Grant Coastal Management Revenues 0 20,000.00 20,000.00 100.00% Based on expected reimbursement from grant to be paid in 2026. Line 31 100-00-44100-000-000 Alcohol Beverage License Fees Revenues 2,400.00 2,500.00 100.00 4.17% Based on new locations in the Town of Scott. Line 32 100-00-44105-000-000 Operator & Cig. License Fee Revenues 300 200 -100.00 -33.33% This account number is now just for operator licenses revenue Line 33 100-00-44110-000-000 Cig. License Fee Revenues 0 100 100.00 100.00% This account number is new and for just cigarette license revenue. Line 35 100-00-44200-000-000 Dog License Collections Revenues 800 700 -100.00 -12.50% Based on 2025 trends in revenue collected. Line 37 100-00-44300-000-000 Building Permits Revenues 15,000.00 20,000.00 5,000.00 33.33% Based on 2022-2025 trends in revenue received. Line 40 100-00-44905-000-000 Right-of-Way Fees Revenues 100 300 200.00 200.00% Based on revenue received in 2025. Line 41 100-00-44906-000-000 Short-Term Rental License Fees Revenues 3,000.00 2,500.00 -500.00 -16.67% 1 short-term rental did not renew in 2025 and not anticipated to renew in 2026. Line 42 100-00-45110-000-000 Fines and Penalties Revenues 8,000.00 4,000.00 -4,000.00 -50.00% Based on decrease in revenue from 2025. Line 46 100-00-46110-000-000 PILT-UWGB Revenues 700 0 -700.00 -100.00% The home that was serviced is no longer there in 2026. Line 47 100-00-46115-000-000 Letters of Specials Revenues 3,000.00 2,000.00 -1,000.00 -33.33% Based on revenue received in 2024 and 2025. Line 52 100-00-47350-000-000 Admin. Support Sewer Fund Revenues 31,200.00 30,100.00 -1,100.00 -3.53% New staff in 2025 resulted a decrease in fringe benefits. This is revenue is from payment received SMU for 25% of the Clerk/Treasurer, 25% of the Economic Development Coordinator and 50% of the Deputy Clerk Position. Line 53 100-00-47355-000-000 Admin. Support Water Fund Revenues 31,200.00 30,100.00 -1,100.00 -3.53% New staff in 2025 resulted a decrease in fringe benefits. This is revenue is from payment received SMU for 25% of the Clerk/Treasurer, 25% of the Economic Development Coordinator and 50% of the Deputy Clerk Position. Line 54 100-00-47356-000-000 Admin. Support Stormwater Fund Revenues 31,200.00 30,100.00 -1,100.00 -3.53% New staff in 2025 resulted a decrease in fringe benefits. This is revenue is from payment received SMU for 25% of the Clerk/Treasurer, 25% of the Economic Development Coordinator and 50% of the Deputy Clerk Position. Line 56 100-00-48110-000-000 Interest Income Revenues 4,000.00 10,000.00 6,000.00 150.00% Based on revenue received in this category for the past 5 years. Line 58 100-00-48310-000-000 Int on Sp Assess Hickory 43 Revenues 1,300.00 513.2 -786.80 -60.52% Decrease due to new account number 100-00-48315-000-000 added. Line 59 100-00-48315-000-000 Int on Sp Assess-Bay Sett 02 Revenues 0 606.66 606.66 100.00% Increase due to this new account numbe r Line 64 100-00-51100-001-000 Town Board Expenses 13,000.00 13,500.00 500.00 3.85% No salary change requested. Increase based on more per diems antcipated to be earned due to the comprehensive plan meetings. Line 65 100-00-51100-002-000 Town Board Expenses 7,300.00 7,500.00 200.00 2.74% No salary change requested. Increase based on more per diems antcipated to be earned due to the comprehensive plan meetings. Line 66 100-00-51100-003-000 Town Board Expenses 7,300.00 7,500.00 200.00 2.74% No salary change requested. Increase based on more per diems antcipated to be earned due to the comprehensive plan meetings. Line 67 100-00-51100-004-000 Town Board Expenses 7,300.00 7,500.00 200.00 2.74% No salary change requested. Increase based on more per diems antcipated to be earned due to the comprehensive plan meetings. Line 68 100-00-51100-005-000 Town Board Expenses 7,300.00 7,500.00 200.00 2.74% No salary change requested. Increase based on more per diems antcipated to be earned due to the comprehensive plan meetings. Line 69 100-00-51100-900-000 Town Board Expenses 3,100.00 3,400.00 300.00 9.68% No salary change requested. Increase based on more per diems antcipated to be earned due to the comprehensive plan meetings. Line 70 100-00-51170-006-000 Training/Conventions Expenses 3,000.00 4,000.00 1,000.00 33.33% New staff in 2026 that will need to take additional training. Line 71 100-00-51175-007-000 Dues/Memberships Expenses 3,000.00 3,200.00 200.00 6.67% Increase in membership dues from 2025. Line 73 100-00-51300-009-000 Attorney Expenses 20,000.00 25,000.00 5,000.00 25.00% Based on increased services needed in 2026 to rewrite ordinances. Proposed Changes from 2025 to 2026 Town Budget: Account Number Account description Account Type 2025 Original Budget 2026 Proposed Budget Change: Percentage: Line 74 100-00-51400-010-000 Clerk/Treasurer Expenses 73,100.00 73,660.00 560.00 Description: 0.77% 3 percent raise for 2026. Line 76 100-00-51430-011-000 Deputy Clerk/Treasurer Expenses 52,200.00 46,650.00 -5,550.00 -10.63% Decrease due to a new deputy was hired in August 2025. Deputy to receive 3 percent increase after probationary period. Line 77 100-00-51430-900-000 Deputy Clerk/Treasurer Expenses 3,700.00 3,575.00 -125.00 -3.38% Decrease due to a new deputy was hired in August 2025. Deputy to receive 3 percent increase after probationary period. Line 78 100-00-51460-012-000 Seismograph Operator Expenses 100 0 -100.00 Line 79 100-00-51460-900-000 Admin.Supp.Record ScanFiling Expenses 31,200.00 0 -31,200.00 Line 80 100-00-51490-013-000 Elections Expenses 10,000.00 20,000.00 10,000.00 Line 81 100-00-51500-014-000 Assessing Expenses 22,000.00 53,000.00 31,000.00 Line 82 100-00-51510-015-000 Contingency Fund Expenses 15,200.00 0 -15,200.00 Line 83 100-00-51520-016-000 Audit Expense Expenses 6,500.00 7,700.00 1,200.00 Line 84 100-00-51600-017-000 Town Hall Furniture & Floor Expenses 0 5,000.00 5,000.00 Line 85 100-00-51605-018-000 Computer Equip Maint. IT Supp Expenses 16,000.00 28,000.00 12,000.00 Line 86 100-00-51610-019-000 Office Equip. Copier/Pitney Expenses 6,000.00 5,200.00 -800.00 -100.00% This is not a position in 2026. -100.00% This position was eliminated in February 2025. 100.00% Increase due to 4 elections in 2026. 140.91% Increase due to increased costs in 2026 due to revaluation. -100.00% Board proposed no contingency fund in 2026. 18.46% 2026 based on contracted rate. 100.00% $5,000 budget in 2026 to replace some older town hall items. 75.00% In 2025, the Town of Scott signed with Camera Corner. -13.33% $5,200 based on 2026 rates with Pitney, printer leases. Line 88 100-00-51616-021-000 Postage Expenses 7,000.00 10,000.00 3,000.00 42.86% Increase based on projected additional postage costs for 4 elections and the revaluation notices. Line 90 100-00-51620-023-000 Town Hall Jody Expenses 2,500.00 3,900.00 1,400.00 56.00% In 2025, The Town of Scott signed with a new cleaning service (previously an employee). Budget in 2026 is for monthly service fee plus at least 2 deep cleaning projects. Line 94 100-00-51620-900-000 Town Hall Jody Expenses 200 0 -200.00 -100.00% Cleaning is now a contracted position. Line 97 100-00-51685-030-000 Telephone Expense Expenses 3,500.00 3,000.00 -500.00 -14.29% 2026 based on 2024 and 2025 expenses. Line 98 100-00-51710-031-000 Economic Development Coord Expenses 82,200.00 84,666.00 2,466.00 3.00% Based on 3 percent raise. Line 99 100-00-51710-900-000 Economic Development Coord Expenses 6,400.00 6,500.00 100.00 1.56% Based on 3 percent raise. Line 101 100-00-51900-033-000 Insurance Expenses 2,100.00 5,500.00 3,400.00 161.90% 2026 number based on rate charged in 2025. Line 103 100-00-51900-035-000 Insurance Expenses 5,200.00 6,000.00 800.00 15.38% 2026 number based on rate charged in 2025. Line 105 100-00-51900-037-000 Insurance Expenses 2,000.00 4,500.00 2,500.00 125.00% 2026 number based on rate charged in 2025. Line 106 100-00-51900-104-000 Insurance Health Expenses 76,400.00 70,000.00 -6,400.00 -8.38% Town pays 76 percent of the Clerk/Treasurer, Deputy Clerk/Treasurer and Econ. Dev. Coord. Health Insurance. Town Pays 10% of Operator and Lead Operator Health. Line 111 100-00-51940-000-000 Tax Collection Expense Expenses 3,900.00 4,200.00 300.00 7.69% Based on expected increase in postage from 2024. Line 116 100-00-52120-043-000 Dog License Paid to County Expenses 800 700 -100.00 -12.50% Based on revenue generated in 2025. Line 117 100-00-52200-044-000 Fire Insurance 2% Dues Paid Expenses 22,500.00 27,224.77 4,724.77 21.00% This is also a revenue line item. The monies received are paid to NFFD. Line 118 100-00-52205-045-000 Fire Department Assessment Expenses 133,000.00 135,432.08 2,432.08 1.83% Based on NFFD budget approved in October. Line 119 100-00-52208-046-000 NF Fire Dept. Major Cap.Improv Expenses 15,600.00 0 -15,600.00 -100.00% Based on NFFD budget approved in October. Line 122 100-00-53310-052-000 Road Maint. Snow Removal Expenses 80,000.00 90,000.00 10,000.00 12.50% Based on contracted rate with DeBroux, expected snowier winter in 2026. Line 125 100-00-53311-050-000 Road Maint. Town Labor Expenses 19,000.00 14,000.00 -5,000.00 -26.32% Based on 10 percent salary of Operator 1 and Lead Operation in 2026. Line 126 100-00-53335-056-000 Road Maint. Veg.Brushing Expenses 25,000.00 25,000.00 0.00 0.00% Line 127 100-00-53340-057-000 Road Maint. Crack Filling Expenses 10,000.00 22,603.52 12,603.52 126.04% Increase based on future 2026 projects. Line 135 100-00-53375-065-000 Road Major Projects 2024 Expenses 10,121.00 10,000.00 -121.00 -1.20% Line 137 100-00-53610-070-000 Garbage Collection Expense Expenses 195,000.00 203,000.00 8,000.00 4.10% The 2026 rate will increase to 3 percent. Line 139 100-00-53630-072-000 Recycling Collection Expense Expenses 136,500.00 141,000.00 4,500.00 3.30% The 2026 rate will increase to 3 percent. Line 142 100-00-55200-075-000 Park Expense Maint (mow/trees) Expenses 35,000.00 40,000.00 5,000.00 14.29% Increased line item by $5,000 based on 2024 and 2025 trends. Line 151 100-00-56920-080-000 Economic Dev. & Flood Study Expenses 3,500.00 0 -3,500.00 -100.00% Cerny anticipates all costs with the Wequoick Flood Study to be paid in 2025. Line 161 100-00-58185-116-000 Loan Princ. Land Purch. 2018 Expenses 33,000.00 34,500.00 1,500.00 Line 162 100-00-58185-117-000 Loan Princ. Infrast. Bus. Park Expenses 24,500.00 25,500.00 1,000.00 Line 163 100-00-58185-121-000 Loan Princ.Bay.Set.VanLanen Pr Expenses 255,300.00 261,500.00 6,200.00 Line 164 100-00-58185-122-000 Loan Princ.Fire Dpt House Prop Expenses 34,650.00 36,500.00 1,850.00 4.55% Based on Amortization Schedule. 4.08% Based on Amortization Schedule. 2.43% Based on Amortization Schedule. 5.34% Based on Amortization Schedule. Line 165 100-00-58285-116-000 Loan Int. Land Purch. 2018 Expenses 20,600.00 20,000.00 -600.00 Line 166 100-00-58285-117-000 Loan Int. Infrast. Bus. Park Expenses 18,100.00 17,500.00 -600.00 -2.91% Based on Amortization Schedule. -3.31% Based on Amortization Schedule. Line 169 100-00-58285-121-000 Loan Int.Bay.Set.VanLanen Pr Expenses 45,500.00 39,500.00 -6,000.00 Line 170 100-00-58285-122-000 Loan Int. Fire Dpt House Prop Expenses 10,000.00 8,200.00 -1,800.00 -13.19% Based on Amortization Schedule. -18.00% Based on Amortization Schedule. Proposed Changes from 2025 to 2026 Town Budget: Account Number Fund description Account description Account Ty2025 Original Budget 2026 Proposed Budget Change Change Reason Line 5 610-00-43000-000-000 WATER FUND Special Assessment Revenue Revenues 6,000.00 5,744.00 (256.00)$ -4.27% In 2025, one property owner sold home and paid the total due so it will not be on the 2025 tax bill. Line 16 610-00-48120-000-000 WATER FUND Special Assessment Interest Revenues 1,500.00 1,100.00 (400.00)$ -26.67% In 2025, one property owner sold home and paid the total due so it will not be on the 2025 tax bill. Line 18 610-00-49100-001-000 WATER FUND Borrowing Proceeds Revenues 300,000.00 150,000.00 (150,000.00)$ -50.00% In 2025, SMU Water was expected to take out a loan for $300,000. Instead, SMU water plans to use reserves to pay for the PRV project and loan from SMU Sewer $150,000. Line 22 610-00-50427-000-000 WATER FUND Interest Expense Expenses 9,700.00 7,000.00 (2,700.00)$ -27.84% Based on amortization schedules. 6293 loan antcipated to be paid off early in 2025. Line 23 610-00-50427-005-000 WATER FUND Interest expense Expenses 0 6,326.67 $ This is a new account number create for the interest SMU Water will need to pay SMU Line 24 610-00-50428-000-000 WATER FUND Admin Supp Record Keep. filing Expenses 5,000.00 0 $ 6,326.67 100.00% sewer for the loan they will receive in 2025. (5,000.00) -100.00% Position eliminated in 2026. Line 25 610-00-50500-000-000 WATER FUND Town Administrative Overhead Expenses 31,200.00 30,100.00 (1,100.00)$ Based on Fringe Rate for Deputy (50%), Clerk/ Treasurer (25%), Economic Dev Coor (25%) -3.53% Line 26 610-00-50600-000-000 WATER FUND Operator Wages Expenses 48,900.00 50,000.00 1,100.00$ 2.25% Based on 3 percent raise. Line 27 610-00-50610-000-000 WATER FUND Purchased water Expenses 129,000.00 135,450.00 6,450.00$ 5.00% Number increased based on 2024 and 2025 expenses. Line 28 610-00-50620-000-000 WATER FUND Utilities Expenses 10,000.00 8,000.00 (2,000.00)$ -20.00% Number decreased based on 2024 and 25 expenses. Line 31 610-00-50640-002-000 WATER FUND Water Tower Electric Expenses 3,000.00 2,000.00 (1,000.00)$ -33.33% Number decreased based on 2024 and 25 expenses. Line 35 610-00-50650-001-000 WATER FUND Repairs and maintenance - towe Expenses 18,000.00 23,000.00 5,000.00$ 27.78% Number increased based on 2024 and 2025 expenses. Line 40 610-00-50650-006-000 WATER FUND Repairs/Maint.-Service/Lateral Expenses 22,000.00 15,000.00 (7,000.00)$ -31.82% Number decreased due to expected less need of servicing in 2026. Line 43 610-00-50660-000-000 WATER FUND Transportation expenses Expenses 5,500.00 3,500.00 (2,000.00)$ -36.36% Based on 2024 and 2025 expenses. Line 45 610-00-50681-000-000 WATER FUND Computer/Tablet Expenses 100 2,000.00 1,900.00$ 1900.00% Monies to be used for new computer equipment in 2026. Line 50 610-00-50681-010-000 WATER FUND Computer/Tablet Expenses 0 3,500.00 3,500.00$ 100.00% This is for IT Services. Based on 10 percent of the contracted rate with Camera Corner (previously expenses were placed in office supplies). Line 51 610-00-50682-001-000 WATER FUND Accounting and auditing Expenses 7,000.00 6,735.00 (265.00)$ -3.79% 2026 number based on 2026 contracted rate with CLA. Line 54 610-00-50682-003-006 WATER FUND GIS Mapping and Database Man Expenses 5,000.00 2,000.00 (3,000.00)$ -60.00% 2026 expenses expected to decrease as we completed the migration project. Line 56 610-00-50686-001-000 WATER FUND WRS Retirement Expenses 5,000.00 4,000.00 (1,000.00)$ -20.00% 7.2 contribution by employer in 2026. Number based on 7.2 percent of Opr and Lead Opr salary. Line 57 610-00-50686-002-000 WATER FUND Health insurance Expenses 12,000.00 16,000.00 4,000.00$ 33.33% Increase due to Opr and Lead Opr taking insurance in 2026. Line 64 610-00-58050-000-000 WATER FUND Loan Princ. Payments Expenses 91,200.00 79,000.00 (12,200.00)$ -13.38% Based on amortization schedules. 6293 loan antcipated to be paid off early in 2025. Line 65 610-00-58050-010-000 WATER FUND Loan Princ. Payments Expenses 0 12,368.01 12,368.01$ 100.00% This Line Item represents the principle payment of loan from SMU Sewer. Line 67 610-00-59001-000-000 WATER FUND Capital Improvements Expenses 312,000.00 150,000.00 (162,000.00)$ -51.92% 0 funds spent in 2025 as PRV project delayed until 2026. $150,000 in capital improvements based on the $150,000 loan from SMU Sewer. Additional funds to fund project to be taken Proposed Changes to SMU WATER Budget: Account Number Fund description Short account description Account Type 2025 Original Budge t 2026 Proposed Budget Change Percentage Reason Line 1 620-00-41000-000-000 SEWER FUND Sewer user fees Revenues 855,000.00 $ 905,000.00 $ 50,000.00 $ 5.52% Based on New Sewer Rates -$150.00 on Royal Scot Area, New Franken Area, Bay Shore Area). Based on $84 for Scot One Fixed Rate plus variable charges. Line 6 620-00-41500-000-000 SEWER FUND Dykesville Sanitary District Revenues - $ 10,800.00$ 10,800.00$ 100.00% New account number created as previously revenues were placed into expense account 620-00-50645-000-000 Line 12 620-00-48150-000-00 0 SEWER FUND Wtr Ln Principle Repaymen t Revenues -$ 12,368.01$ 12,368.01$ 100.00% Revenues for Annual payment from loan to SMU Sewer for PRV. Line 13 620-00-48155-000-00 0 SEWER FUND Sewer Interest Repayment Revenues -$ 6,326.67$ 6,326.67$ 100.00% Revenues for Annual payment from loan to SMU Sewer for PRV. Line 19 620-00-50427-000-00 0 SEWER FUND Interest expense Expenses 23,100.00$ 22,100.00$ (1,000.00)$ -4.52% Based on amortization scheduled. Line 20 620-00-50428-000-00 0 SEWER FUND Admin Supp Record Keep. filin g Expenses 5,000.00$ -$ (5,000.00)$ -100.00% Position eliminated in Feb. 2025. Line 21 620-00-50500-000-000 SEWER FUND Town Administrative Overhead Expenses 31,200.00$ 30,100.00$ (1,100.00)$ -3.65% Based on Fringe Rate for Deputy (50%), Clerk/Treasurer (25%), Economic Dev Coor (25%) Line 22 620-00-50600-000-00 0 SEWER FUND Operator Wages Expenses 48,900.00$ 50,000.00$ 1,100.00$ 2.20% based on 3 percent raise. Line 24 620-00-50630-000-000 SEWER FUND Chemicals Expenses 20,000.00$ 25,000.00$ 5,000.00$ 20.00% Based on increase in costs in 2024 and 2025. Line 28 620-00-50645-000-00 0 SEWER FUND Sewage Treat./Dykseville Dep Expenses 460,600.00$ 474,461.00$ 13,861.00$ 2.92% Based on 2026 rate. Line 32 620-00-50650-032-00 0 SEWER FUND Pretreatment Plant Expenses 5,000.00$ -$ (5,000.00)$ -100.00% Based on 2024 and 2025 expenses. Line 34 620-00-50650-034-000 SEWER FUND Manholes Expenses 15,000.00$ 30,000.00$ 15,000.00$ 50.00% Based on anticipated 2026 expeses. Line 36 620-00-50650-036-00 0 SEWER FUND Pipe Inspection & Cleanin g Expenses 22,000.00$ 25,000.00$ 3,000.00$ 12.00% Based on 2024 and 2025 expenses. Line 38 620-00-50660-000-00 0 SEWER FUND Transportation expenses Expenses 5,000.00$ 3,500.00$ (1,500.00)$ -42.86% Based on 2024 and 2025 expenses. Line 40 620-00-50681-000-00 0 SEWER FUND Computer Expenses 100.00$ 2,000.00$ 1,900.00$ 95.00% Funds for purchasing new computers for SMU Staff. Line 41 620-00-50681-001-000 SEWER FUND Office supplies Expenses 3,500.00$ 3,000.00$ (500.00)$ -16.67% This line item previously added IT Services. IT services is not its own line item. Line 43 620-00-50681-003-00 0 SEWER FUND Telephone Expenses 3,500.00$ 2,000.00$ (1,500.00)$ -75.00% Based on 2025 expenses, some phone lines to be removed in 2026. Line 46 620-00-50681-010-000 SEWER FUND IT SERVICES Expenses -$ 3,500.00$ 3,500.00$ 100.00% New line item. 2026 number based on 10 percent payment of IT services from Camera Corner. Line 53 620-00-50686-001-000 SEWER FUND WRS Retirement Expenses 5,000.00$ 4,000.00$ (1,000.00)$ -25.00% 2026 contribution rate is 7.2%. Expense number based on 7.2 of Operator and Lead Operator salary in 2026. Line 5 4 620-00-50686-002-000 SEWER FUND Health insurance Expenses 12,000.00$ 16,000.00$ 4,000.00$ 25.00% 2026 number based on Operator and Lead Operator taking insurance. Line 60 620-00-58050-000-00 0 SEWER FUND Loan Princ. Payments Expenses 65,000.00$ 62,600.00$ (2,400.00)$ -3.83% Number taken from amortization schedule. Account Number Fund description Department description Account Type 2025 Budge t 2026 Proposed Budget Change Percentage Reason: 630 630-00-41000-000-000 STORM WATER FU NStorm water user fees Revenues 219,000.00$ 220,000.00$ 1,000.00$ 0.45% In 2025, we generated $220,960.48 in revenue based on new rate . Line 6 630-00-43710-000-000 STORM WATER FU NCounty Bridge Aid Revenues -$ 15,000.00$ 15,000.00$ 100.00% Cerny antcipates reimbursement to be disbursed in 2026. Line 13 630-00-50428-000-000 STORM WATER FU NAdmin Supp Record Keep. filing Expenses 4,000.00$ -$ (4,000.00)$ -100.00% Position eliminated in Feb. 2 5 Line 14 630-00-50500-000-000 STORM WATER FU NTown Administrative Overhead Expenses 31,200.00$ 30,100.00$ (1,100.00)$ -3.65% Based on Fringe Rate for Deputy (50%), Clerk/Treasurer (25%), Economic Dev Coor (25%) Line 15 630-00-50600-000-000 STORM WATER FU NOperator Wages Expenses 48,900.00$ 50,000.00$ 1,100.00$ 2.20% based on 3 percent raise to opr and lead opr in 2026. Line 20 630-00-50650-002-000 STORM WATER FU NStreet Cleaning Expenses 10,000.00$ 11,000.00$ 1,000.00$ 9.09% Line 29 630-00-50650-041-000 STORM WATER FU NCulverts Expenses 25,000.00$ 43,780.00$ 18,780.00$ 42.90% Based on 2026 expenses as many culverts need replacing. Additional funds may come from reserves. Line 32 630-00-50660-000-000 STORM WATER FU NTransportation expenses Expenses 1,000.00$ 3,500.00$ 2,500.00$ 71.43% Based on 2024 and 2025 expenses. Line 38 630-00-50681-006-000 STORM WATER FU NComputer Expenses 100.00$ 2,000.00$ 1,900.00$ 95.00% Based on computer equipment replacement for SMU. Line 40 630-00-50681-010-000 STORM WATER FU NIT servics Expenses -$ 3,500.00$ 3,500.00$ 100.00% New line item created to track IT Services. Based on 2026 anticipated costs from Camera Corner (SMU Storm Sewer pays 10 %) Line 41 630-00-50682-001-000 STORM WATER FU NAccounting and auditing Expenses 1,200.00$ 1,270.00$ 70.00$ 5.51% Based on 2026 rate. Line 46 630-00-50682-003-005 STORM WATER FU NPond Inpections Expenses 1,000.00$ 2,500.00$ 1,500.00$ 60.00% Based on 2024 and 2025 expenses. Line 47 630-00-50682-003-006 STORM WATER FU N GIS Mapping and Database Man Expenses 5,000.00$ 2,000.00$ (3,000.00)$ -150.00% Line item decreased as migration project complete. Line 49 630-00-50686-001-000 STORM WATER FU NWRS Retirement Expenses 5,000.00$ 4,000.00$ (1,000.00)$ -25.00% SMU contributes 7.2% of wage of Opr and Lead Opr. Line 50 630-00-50686-002-000 STORM WATER FU NHealth insurance Expenses 12,000.00$ 16,000.00$ 4,000.00$ 25.00% Based on Opr and Lead Opr taking insurance in 2026. Proposed Changes to SMU Sewer Budget: Proposed Changes to SMU Storm Sewer Budget: