2026 Proposed Budget

Proposed Budget Fiscal year January 1, 2026 to December 31, 2026 Anthony J. Penterman Mayor CITY OF KAUKAUNA 2026 BUDGET ANTHONY J. PENTERMAN Mayor CITY COUNCIL 1st District – Marty DeCoster / Jennie Eggleston 2nd District – Kelli Antoine / John Moore 3rd District – Brian Schell / Mary Jo Kilgas 4th District – Pennie Thiele / Marty Schumacher APPOINTED DEPARTMENT MANAGERS Director of Public Works – John Neumeier Library Director – Ashley Thiem-Menning Finance Director/Treasurer – William Van Rossum Naturalist – Brad Garrity Fire Chief – Jacob Carrel Planning/Comm Development – David Kittel Human Resources – Elisa Hodge Police Chief – Jamie Graff City Clerk – Kayla Nessman Rec & Comm Enrichment Director – Terri Vosters ELECTED OFFICERS City Attorney – Tim Greenwood Municipal Justice – Tim Hufschmid President of the Council – John Moore November 10, 2025 Dear President Moore and Members of the Common Council, The 2026 Budget is the result of an open and collaborative process between the City Council and Administration. Together, we strive to provide strategic city services and community partnerships that enhance the quality of life for our residents by reducing crime, increasing affordable housing opportunities, and facilitating community investment. These efforts depend on strong partnerships and our shared commitment to working toward common goals. Across all departments and functions, we have an obligation to our residents and businesses to continue delivering excellent services. Accordingly, the 2026 Budget includes the following high-priority items that enhance and improve our service delivery. 1. Property Tax Rate – The 2026 Budget will decrease the City’s assessed tax rate by $2.65 per $1,000 of assessed value which is a 26.55% decrease. 2. Property Tax Levy - The City’s tax levy increased $630,653 or 4.78%. Under state law, the levy is allowed to increase 4.23%, plus increased debt service requirements. This levy increase is less than the maximum permitted under state law. 3. Budgeted Expenditures – Budgeted General Fund expenditures for 2026 are $20,706,263 – an increase of 4.7%. This allows the city to continually qualify for the State Expenditure Restraint Program Aid. The City has qualified every year since the inception of the program. 4. General Fund Balance – Our General Fund Balance is projected to be $6,135,563 on December 31, 2025. This fund balance exceeds the Council objective of $5,176,566 at year end, which allows the City to continue to receive excellent bond rating resulting in lower interest rates when issuing future debt. Keeping the fund balance at 30% operating is optimal in the credit industry. 5. Level of Service and Capital Improvements – The 2026 Capital Improvement Program will see investments in our community to provide long lasting, positive effects and spur urban growth. In 2026, we continue to invest in our trail network by extending the Kakalin Trail behind the Kaukauna Public Library. At Strassburg Park, some new playground equipment and basketball court were recently installed. The open-air shelter, Gaga pit and baseball backstop are anticipated to be completed in early Spring. Repurposed play equipment from Haen School, generously provided by the Kaukauna Area School District, further enhanced this neighborhood park. This fall, we will seek proposals to redesign LaFollette Park, including restroom upgrades and resurfacing of the basketball court and parking lot. City staff continue to collaborate with the Kaukauna High School Civic Engagement Class on the Grignon Park Project, which includes expanding the pavilion, adding a tow rope to the Mount Misery sledding hill, and creating an ice rink. We are also evaluating a multi-use stage or pavilion at Central or Hydro Park to further support community gatherings and events. I remain committed to improving and maintaining our city parks to provide exceptional recreational opportunities and vital green spaces for all residents. Our 2026 CIP also includes $10,370,000 in major infrastructure investments — including new concrete street paving, street and alley reconstruction, sanitary and storm sewer upgrades, and the replacement of defective sidewalks. These projects reflect our continued commitment to maintaining the essential infrastructure that supports a high quality of life in Kaukauna. 6. Economic Development - The Commerce Crossing Business Park continues to thrive. The final phase of the five-building Legacy Creekside Apartment complex will be completed later this year, adding 35 additional units to our much-needed housing stock. In total, we estimate 131 new dwelling units will be built by December 31, 2025. On October 20th, we celebrated the opening of the highly anticipated GrandStay Hotel, a 4-story, 76-room facility within Commerce Crossing. We also anticipate closing this fall on The Reserve, an independent, assisted living, and memory care facility, with construction expected to begin this winter. In 2026, we plan to update our zoning code to support potential data center development, continue developing the remaining lots in Commerce Crossing and N.E.W. Prosperity Center, and explore industrial park expansion through annexation. 7. Statements on Budget – As a city, we continue to lead with resilience, guided by fiscal responsibility and transparency. I am extremely proud of our leadership team for preparing another thoughtful and fiscally responsible budget that meets the Council’s priorities while honoring the trust placed in us by our residents. New or reclassified positions in the 2026 budget include: Human Resource Coordinator – Supporting citywide staffing, compliance with State and Federal laws, and employee engagement. Account Specialist (Accounts Receivable) – Transitioning from part-time to full-time to strengthen internal controls and support Finance and Clerk operations. Assistant Library Director – Enhancing leadership capacity, expanding programming, and ensuring continuity as the library grows. Parks Foreman – Providing dedicated oversight for parks, trails, and facilities as the city expands, including maintenance, event coordination, and contractor management. My ongoing focus is to anticipate the long-term needs of our city and make decisions that benefit Kaukauna’s future. The 2026 Budget reflects this unwavering pledge to deliver the highest caliber of service to every resident and business. Looking ahead, we will continue to balance fiscal responsibility with the City Council’s priorities — ensuring strong public safety, reliable essential services, sound infrastructure, and vibrant community programs that make Kaukauna a truly exceptional place to live. Sincerely, Anthony J. Penterman Mayor, City of Kaukauna CITY OF KAUKAUNA 2026 BUDGET TABLE OF CONTENTS BACKGROUND INFORMATION AND OVERVIEW PAGE History of Kaukauna ........................................................................................................................... 1-1 How to Read the Budget .................................................................................................................... 1-4 Mission Statement of the City and Budget Policies ........................................................................... 1-6 Financial Program Summary.............................................................................................................. 1-8 Budget Process .................................................................................................................................. 1-11 SCHEDULES AND SUMMARIES Summary of Municipal Tax Levy Distribution ..................................................................................... 2-1 Equalized Value Tax Rates ................................................................................................................ 2-2 Assessed Tax Rates .......................................................................................................................... 2-3 Assessed and Equalized Valuations .................................................................................................. 2-4 Assessed Value by Property Type ..................................................................................................... 2-5 Summary of Municipal Tax Levy and General Fund Balance ............................................................ 2-6 General Fund Balance Chart ............................................................................................................. 2-7 Projected Fund Balance - All Funds .................................................................................................. 2-8 REVENUE AND EXPENDITURE SUMMARIES Summary of Revenues & Expenditures for All Funds ........................................................................ 3-1 General Fund Revenues .................................................................................................................... 3-3 General Fund Revenues Chart .......................................................................................................... 3-6 General Fund Expenditures ............................................................................................................... 3-7 General Fund Expenditures Chart ..................................................................................................... 3-10 Summary of General Fund Expenditures by Type ............................................................................. 3-11 Summary of General Fund Expenditures by Type Chart ................................................................... 3-14 1000 Islands Environmental Center Revenue & Expenditure Summary ........................................... 3-15 Redevelopment Authority Revenue & Expenditure Summary ........................................................... 3-16 Special Assessment Fund Revenue & Expenditure Summary .......................................................... 3-17 Grignon Mansion Fund Revenue & Expenditure Summary ............................................................... 3-18 Solid Waste Fund Revenue & Expenditure Summary ....................................................................... 3-19 Vehicle Registration Fee Fund Revenue & Expenditure Summary ................................................... 3-20 Redhill Landfill Fund Revenue & Expenditure Summary ................................................................... 3-21 Nelson Crossing Fund Revenue & Expenditure Summary ................................................................ 3-22 Debt Service Fund Revenue & Expenditure Summary ...................................................................... 3-23 Industrial Park Fund Revenue & Expenditure Summary ................................................................... 3-24 Municipal Services Department Building Fund Revenue & Expenditure Summary .......................... 3-25 Tax Incremental District #1 Fund Revenue & Expenditure Summary ............................................... 3-26 Tax Incremental District #4 Fund Revenue & Expenditure Summary ............................................... 3-27 Tax Incremental District #5 Fund Revenue & Expenditure Summary ............................................... 3-28 Tax Incremental District #6 Fund Revenue & Expenditure Summary ............................................... 3-29 Tax Incremental District #8 Fund Revenue & Expenditure Summary ............................................... 3-30 Tax Incremental District #9 Fund Revenue & Expenditure Summary ............................................... 3-31 Tax Incremental District #10 Fund Revenue & Expenditure Summary ............................................. 3-32 Tax Incremental District #11 Fund Revenue & Expenditure Summary ............................................. 3-33 Tax Incremental District #12 Fund Revenue & Expenditure Summary ............................................. 3-34 Subdivision Feeds Fund Revenue & Expenditure Summary ............................................................. 3-35 REVENUE PROJECTIONS Budgeted Revenue Sources - All Funds ............................................................................................ 4-1 Budgeted Revenues - All Funds Chart .............................................................................................. 4-2 Revenue Sources - All Funds Chart .................................................................................................. 4-3 Tax Revenue Comparison ................................................................................................................. 4-4 Inter-Governmental Revenue Comparison ........................................................................................ 4-5 Special Assessment Revenue Comparison……………………………………………………………….4-6 Other Revenue Comparison .............................................................................................................. 4-7 Sanitary Sewer Revenue Comparison ............................................................................................... 4-8 Storm Sewer Revenue Comparison .................................................................................................. 4-9 CITY OF KAUKAUNA 2026 BUDGET TABLE OF CONTENTS LONG-TERM DEBT PAGE Summary of Long-term Debt Practices, Policies and Future Projections .......................................... 5-1 Summary of Indebtedness, Principal Only ......................................................................................... 5-3 Annual Principal and Interest Debt Service Requirements ................................................................ 5-4 Summary of Long-term Debt and Percent of Legal Debt Limit .......................................................... 5-5 Percent of Legal Debt Limit Chart ...................................................................................................... 5-6 Ratio of Net General Bonded Debt to Equalized Value and Net Bonded Debt Per Capita ............... 5-7 Ratio of Net General Bonded Debt to Budgeted General Fund Expenditures .................................. 5-8 Current and Future Projected Debt Service Requirements ............................................................... 5-9 CAPITAL PROJECTS Capital Projects Summary .................................................................................................................. 6-1 Capital Projects Projected Fund Balance .......................................................................................... 6-2 Capital Projects Street & Sidewalk Fund Revenues & Expenditures Summary ................................ 6-3 Capital Projects Equipment Fund Revenues & Expenditures Summary ........................................... 6-4 Capital Projects Park & Pool Fund Revenues & Expenditures Summary ......................................... 6-5 Capital Projects Building & Miscellaneous Fund Revenues & Expenditures Summary .................... 6-6 Capital Projects Five-Year Plan ......................................................................................................... 6-7 DETAILED FUND SCHEDULES General Government Expenditures Detail: Assessment ........................................................................................................................................ 7-1 Auditing Services ............................................................................................................................... 7-2 City Attorney ....................................................................................................................................... 7-3 Clerk ................................................................................................................................................... 7-4 Commissioners .................................................................................................................................. 7-5 Common Council ................................................................................................................................ 7-6 Community Enrichment……………………………………………………………………………………...7-7 Elections ............................................................................................................................................. 7-8 Finance ............................................................................................................................................... 7-9 Human Resources ............................................................................................................................. 7-10 Information Technology ...................................................................................................................... 7-11 Mayor ................................................................................................................................................. 7-12 Municipal Service Building ................................................................................................................. 7-13 Municipal Judge ................................................................................................................................. 7-14 Mailroom and Office Supplies ............................................................................................................ 7-15 Planning/Community Development .................................................................................................... 7-16 SPAR Building Maintenance .............................................................................................................. 7-17 Public Safety Expenditures Detail: Ambulance ......................................................................................................................................... 7-18 Building Inspection ............................................................................................................................. 7-19 Fire ..................................................................................................................................................... 7-20 Fire Safety .......................................................................................................................................... 7-22 Police .................................................................................................................................................. 7-24 School Patrol ...................................................................................................................................... 7-26 Health & Social Services Expenditures Detail: Alcohol & Other Drug Awareness ...................................................................................................... 7-27 Transportation Expenditures Detail: Bridge Maintenance ........................................................................................................................... 7-28 Bus Subsidy ....................................................................................................................................... 7-29 Engineering ........................................................................................................................................ 7-30 Equipment Maintenance & Replacement ........................................................................................... 7-31 Forestry .............................................................................................................................................. 7-32 Snow & Ice Control ............................................................................................................................ 7-33 Street Department Administration ...................................................................................................... 7-34 Street Lighting .................................................................................................................................... 7-35 CITY OF KAUKAUNA 2026 BUDGET TABLE OF CONTENTS Transportation Expenditures Detail (Continued): PAGE Street Maintenance ............................................................................................................................ 7-36 Street Signs & Markers ...................................................................................................................... 7-37 Traffic Control ..................................................................................................................................... 7-38 Weed Control ..................................................................................................................................... 7-39 Sanitation Expenditures Detail: Refuse Collection ............................................................................................................................... 7-40 Refuse Disposal ................................................................................................................................. 7-41 Community Enrichment Expenditures Detail: Adult Sports ........................................................................................................................................ 7-42 Athletic Fields ..................................................................................................................................... 7-43 Civic Promotions ................................................................................................................................ 7-44 Community Center ............................................................................................................................. 7-45 Dance Classes ................................................................................................................................... 7-46 Grignon Mansion ................................................................................................................................ 7-47 Library ................................................................................................................................................ 7-48 Swimming Pool .................................................................................................................................. 7-49 Youth Sports ...................................................................................................................................... 7-50 Conservation & Development of Natural Resources Expenditures Detail: Parks .................................................................................................................................................. 7-51 1000 Islands Environmental Center ................................................................................................... 7-52 Non-Departmental Expenditures Detail: Health Insurance ................................................................................................................................ 7-54 Property & Liability Insurance ............................................................................................................ 7-55 STORM WATER UTILITY Storm Water Utility Summary ............................................................................................................. 8-1 Storm Water Projected Cash Balance ................................................................................................ 8-2 Storm Water Revenue and Expenditure Summary ............................................................................ 8-3 Storm Sewer Maintenance Detail ....................................................................................................... 8-4 Street Cleaning Detail ......................................................................................................................... 8-5 Sanitary Sewer Billing ......................................................................................................................... 8-6 Summary of Debt Service Costs ........................................................................................................ 8-7 SANITARY SEWER UTILITY Sanitary Sewer Utility Summary ......................................................................................................... 9-1 Sanitary Sewer Projected Cash Balance ........................................................................................... 9-2 Sanitary Sewer Revenue and Expenditure Summary ........................................................................ 9-3 Sanitary Sewer Maintenance .............................................................................................................. 9-4 HOVMSD-Sewerage Treatment ......................................................................................................... 9-5 Sewer User Billing Cost ...................................................................................................................... 9-6 Summary of Debt Service Costs ........................................................................................................ 9-7 BUDGET ADOPTION RESOLUTION ...................................................................................................... 10-1 APPENDICES Appendix A - Chart of Accounts ......................................................................................................... 11-1 Appendix B - Glossary ....................................................................................................................... 11-7 CITY OF KAUKAUNA 2026 BUDGET EARLY HISTORY OF KAUKAUNA Located along the Fox River in southeastern Outagamie County, the area immediately adjacent to the falls at Kaukauna was the site of considerable indigenous settlement and activity. A large area on both the southeast and northwest sides of the Fox River at Kaukauna is recorded in the Archaeological Sites Inventory as the vicinity of a large village site occupied by the Menominee tribe and other groups. Likewise, effigy burial mounds and numerous archaeological sites are spread out along the river valley. The rapids at Kaukauna necessitated portaging and became a natural gathering place for trade along the Fox River. As part of the Fox River’s 170-feet drop in elevation from Neenah and Menasha to Green Bay, 138 feet of the drop occurred in the nine miles of river between Appleton and Kaukauna. The area had many names, including Kakalin, Cacolin, Cau Caulin, Kackaloo, Grand Kaukaulin, the Grande Coquiller Rapides, and Kaukauna, all derived from an approximation of the Menominee word meaning “the gathering place of the pickerel.” Fur trappers Charles de Langlade and Pierre Grignon established a semi-permanent trading post in the Kaukauna vicinity as early as the 1760s to engage with the local Menominee population, who occupied a village of an estimated 1,500 people on the south side of Fox River. In 1790, Dominique Ducharme, son of French fur trader Jean Ducharme, built a substantial log house at “Cacalin” and started trading with the local tribes. The land Dominique acquired in 1793 is the first known recorded land deed in the state of Wisconsin. The third French settler, Augustin Grignon, w as born in La Baye, presently Green Bay, in 1780 into a family of successful French-Indian, or Métis, trappers, traders, and leaders, specifically among the French settlers and Native American tribes. He moved from Green Bay to Kaukauna in 1813, purchasing much of the Ducharme property, and married his wife, Nancy McCrea, around 1800. Nancy was the daughter of a Scottish fur trader and a Menominee woman from Green Bay. The Grignon’s can be identified as Métis, and these important ties lent to their success in the region. From the late eighteenth century through the 1830s, Métis people, a cultural and ethnic mix of indigenous and French people, were a dominant cultural and economic force in the Great Lakes region. T he population in Kaukauna increased with the arrival of the Stockbridge tribe in 1822, an east coast Mohican tribe who fought with the United States during the War of 1812 and the Revolutionary War. The Stockbridge moved to northeastern Wisconsin following land cession treaties with the Menominee and Ho-Chunk. Known today as the Stockbridge Munsee Band of Mohican Indians, prominent tribe member Electa Quinney became the first female teacher in what would become the state of Wisconsin. The school, located in Kaukauna, was free and open to any denomination of religion. The addition of the Stockbridge to the area also brought notable Revolutionary War Veterans Jacob Konkapot Jr. and Captain Hendrick Aupaumut to Kaukauna. By 1830, the Stockbridge-Munsee had largely adopted Anglo- American customs, lived in log houses, and raised corn, wheat, and livestock on large farms. However, a series of American treaties beginning in 1831 resulted in the departure of the Stockbridge from the Kaukauna area. Page 1 - 1 CITY OF KAUKAUNA 2026 BUDGET EARLY HISTORY OF KAUKAUNA Charles A. Grignon, Augustin’s eldest son, married Mary Elizabeth Meade in 1837 and soon constructed a large house, known as the Grignon Mansion or “The Mansion in the Woods,” closer to the river on the property of his father. Charles had a close relationship with local tribes, particularly the Menominee, given his ancestry, familiarity with the language, and business connections. He served as an interpreter on many treaties and business decisions, including the 1836 Treaty of the Cedars , in which the Menominee tribe ceded four million acres to the U.S. government. The treaty opened the area around Kaukauna and the lower Fox River Valley to general settlement through the United States territorial land office, causing the area to change swiftly. An influx of Yankee settlers altered the economy from fur trading and the Fox River waterway to farming, logging, and permanent communities . The military road along the south shore of the Fox River and the first dam north along the river at De Pere were completed in 1837. George W. Lawe settled in Kaukauna in 1839, opened a trading post, and established a farm. In 1842, Lawe was appointed Justice of the Peace by territorial Governor Doty, an office he held for almost fifty years. He directed the first platting of the town in 1850 and built the first bridge across the Fox River at Kaukauna in 1851, which led to the development of a small community. The falls at Kaukauna eventually presented an obstacle for transportation that led to the construction of a series of canals and locks in 1856. The infrastructure allowed larger steamboats to replace the flat-bottomed Durham boats that dominated river traffic in the 1830s and 1840s. The construction of the system also provided a boon to the local economy. The Chicago and Northwestern Railroad reached Kaukauna in 1862, and industry thrived. By 1870, Kaukauna boasted two large flour mills, two large factories making staves for flour barrels, the Diedrich sawmill, and the Reuter Brothers spoke factory, which did business in hardwood logs and railroad ties. The Chicago and Northwestern Railroad line north of the river joined the Milwaukee Lakeshore and Western Railroad in 1872. In 1872, Colonel Henry A. Frambach and his brother John Stoveken opened the first paper mill in the City of Kaukauna, the Eagle Paper and Flouring Mill, on the site of Stoveken and Henry Hewitt’s 1867 flour mill that was destroyed by a fire. Soon after the mill’s start, Frambach became the second producer of wood pulp in the state and the first to manufacture wood pulp paper. The second railroad boom of the 1880s brought Irish and German workers to the area. These workers created the south side Village of Ledyard. In 1881, Milwaukee Lakeshore and Western Railroad relocated its district office from Manitowoc to Kaukauna's south side. Company housing for the railroad workers developed in the south-central area of Kaukauna. The American Pulp Company was established in 1883, becoming the Thilmany Pulp and Paper Company in 1889. The company was known for its diversified and innovative paper products, including the first tissue paper manufactured in Wisconsin, produced in 1885. Page 1 - 2 CITY OF KAUKAUNA 2026 BUDGET EARLY HISTORY OF KAUKAUNA In 1885, the Village of Ledyard joined with the north side to form the City of Kaukauna. The 1880's railroad developments coincided with the creation of new waterpower canals to supply Kaukauna industry. The construction of five municipal hydroelectric generating plants gave Kaukauna its nickname, "The Electric City." Today, the City of Kaukauna is a growing and prosperous community of just over 16,000 residents. Rich in natural resources and beautiful landscapes, the riverfront city of Kaukauna combines traditional Midwestern values with a history of progressive moves – from free education to clean energy – that protect and enhance the long-term health of the community for generations to come. SOURCES Betz, Melanie, and Carolyn Kellogg. City of Kaukauna Intensive Historic Resource Survey. Kaukauna, WI: 1983. Ellis, Albert G. “Fifty-Four Years’ Recollections of Men and Events in Wisconsin,” Report and Collections of the State Historical Society of Wisconsin. 1876, 7:207-268. Glaab, Charles N., and Lawrence H. Larsen. Factories in the Valley: Neenah-Menasha, 1870-1915. Madison, WI: State Historical Society of Wisconsin, 1969. Grignon, Augustin. “Seventy-Two years Recollections of Wisconsin,” Third Annual Report and Collections of the State Historical Society of Wisconsin. 1857, 3:197-295 . "Grignon, Charles Augustin," Dictionary of Wisconsin Biography. State Historical Society of Wisconsin, Madison. 150, 151. 1960. “The Grignon House at Kaukauna,” Badger History magazine. May 1948, Vol. 1, No. 8. Kaukauna: Glimpses of its History. Kaukauna, WI: s.p. 1891. Kaukauna, Wisconsin. The Lion of the Fox River Valley. Kaukauna, WI: The Sun Publishing Co., 1891. Lawson, Publius V. “Papermaking in Wisconsin.” Proceedings of the State Historical Society of Wisconsin, 57th Annual Meeting. Madison, WI: State Historical Society of Wisconsin, 1909. Loew, Patty, Indian Nations of Wisconsin. (Madison, WI: Wisconsin Historical Society Press, 2001). Mason, Carol L. “The 1993 Fur Trade Era Survey of the Fox River Corridor in Northeastern Wisconsin.” Oshkosh, WI: University of Wisconsin-Oshkosh, Archaeology Laboratory, Reports of Investigation, Number 5, 1994. Thwaites, Rueben Gold, ed. “The Fur Trade in Wisconsin, 1812-1825,” Collections of the State Historical Society of Wisconsin 20: 1-395, 1911. Walking Tour Through Old Kaukauna: Two Self-Guided Historic Tours. Kaukauna, WI: City of Kaukauna, 1983. Page 1 - 3 CITY OF KAUKAUNA 2026 BUDGET HOW TO READ THE BUDGET The budget document represents the financial support for the operation of the City of Kaukauna and goals of the City Council and management for the 2026 fiscal year. The budget document is organized in twelve categories. Each category and a description of its contents follow: MAYOR'S BUDGET MESSAGE - The opening category of the budget provides the City Council and the public with a general summary of the most important aspects of the budget, changes from the current and previous fiscal years, and recommendations regarding the financial policy for the coming fiscal year. BACKGROUND INFORMATION AND OVERVIEW - This category of the budget provides the reader of the budget document with an understanding of the City of Kaukauna. A brief history of the City is included to help the reader of the budget document develop an understanding of how the City was founded and why some of the landmarks, structures and industries present in the City today exist. The mission statement of the City is an overall summary of the goals the Mayor, City Council and other personnel will strive to complete during the upcoming fiscal year. Specific departmental goals are included in the detailed fund schedules of the budget document to assist the reader in evaluating the departmental requests for financial resources to accomplish their respective mission and goals. The underlying policies are used by the Mayor, City Council and other personnel in preparing and adopting the budget. This listing of policies allows the reader of the budget document to get a feel for the objectives used in evaluating and analyzing the budget to ensure that the budget meets the goals of the City before it is adopted. The financial summary highlights the major revenues sources and expenditures for the upcoming fiscal year and any changes in financial policy from current and previous fiscal years. This summary also provides a projection of the financial future of the City. SCHEDULES AND SUMMARIES - This section of the budget document includes numerous analyses that comparatively evaluate the assessed valuation, equalized valuation, related tax rates, revenues and expenditures for all funds. In many instances the summaries include several years of historical data for comparative purposes. These schedules and the information therein lay the groundwork for the departmental budgets. REVENUE AND EXPENSE - This section of the budget document contains the summaries of revenues and expenditures for all budgeted funds of the City. REVENUE PROJECTIONS - This section of the budget document provides a summary of revenue sources from all funds. The major revenue sources are further analyzed through the use of a five- year comparison and commentary on each of these major sources. LONG-TERM DEBT - This section provides various analyses of debt both from a historical perspective and on a go-forward basis. The information contained within this section provides the basis for future decisions. CAPITAL PROJECTS - This section summarizes projected fund balance in capital projects, current and budgeted revenues and expenses, and a five-year plan for future projects. DETAILED FUND SCHEDULES - The detailed fund schedules are organized on departmental basis. For general fund departments, each schedule details expenditures for the prior fiscal year (both budgeted and actual), current year budgeted expenditures, current year estimated expenditures and the upcoming fiscal years' budgeted expenditures. Page 1 - 4 CITY OF KAUKAUNA 2026 BUDGET HOW TO READ THE BUDGET STORM WATER UTILITY – This is an enterprise fund that was created in July of 2009. The schedules in this section summarize the costs that are necessary to meet State of Wisconsin storm water quality discharge standards. SANITARY SEWER UTILITY – This is an enterprise fund that was created beginning January 1, 2012 to account for sanitary sewerage treatment system costs. The schedules in this section summarize the activities involved in operating a sanitary sewer collection system and the cost of sewerage treatment by the Heart of the Valley Metropolitan Sewerage District. BUDGET ADOPTION RESOLUTION - This section includes a copy of the resolution designating appropriations, levying a tax, and setting the rate for the budget of the City. APPENDICES - The appendix includes supplemental information that may be useful in reading the budget document. Appendix A - The chart of accounts describes the types of expenditures to be classified within the specific object codes used by departments in preparing their budget. Appendix B - The glossary includes a translation of terms commonly used in a budget document and the related resolutions. The glossary also includes a description of the funds established by the City. Page 1 - 5 CITY OF KAUKAUNA 2026 BUDGET MISSION AND VALUE STATEMENT OF THE CITY The City Council and City staff are committed to providing high level services that enhance the quality of life for its citizens and create a safe and attractive environment for visitors, businesses and residents through efficient and effective operations. The City Council and City staff are proud of our city’s history and committed to the stewardship of the City’s future. Cooperation among City Council, City staff, members of the community and other governmental entities enables us to combine diverse backgrounds, skills, and styles to achieve common goals. Our success is achieved through the effort of our staff with an emphasis on service, respect, fairness and integrity to meet community needs. BUDGET POLICIES 1. Maintain and/or improve the quality of basic public services and physical facilities necessary to encourage citizens and businesses to remain and/or invest in the City. The 2026 operating budget does not anticipate any reduction in services. The 2026 capital improvement budget includes approximately $3,720,000 for street and sidewalk improvements, $6,530,000 for utility improvements, $3,077,000 for municipal equipment, and $2,193,108 for park improvements. 2. Continually evaluate existing municipal services to determine if these services are effective and conducted in the most efficient manner. The 2026 budget provides the necessary funds to continue to contract for Ambulance Billing services. It also provides funds to improve the Phone tree, update the council chambers AV/Audio and meeting software as well as roll out an intranet site. All other municipal services remain unchanged from the prior year. 3. Pay the full cost of current services with current revenues and avoid borrowing for operating expenses. The 2026 budget does not include borrowing for any operational expenses; however, several pieces of equipment with useful lives of ten years or more are planned for in the capital improvement budget. 4. Maintain a property tax and user charge structure that provides an attractive environment for citizens, business and industry within Northeastern Wisconsin. The City, through its municipally owned electric utility, has the lowest electrical rates in northeastern Wisconsin. The sanitary sewer user rate was increased from $8.00 to $8.75 per hundred cubic feet effective July 1, 2023. This rate is budgeted to remain the same for budget year 2026. The storm sewer utility rate was increased from $126 per ERU per year to $132 per ERU per year effective January 1, 2025. This rate is budgeted remain the same for budget year 2026. The assessed tax rate for the City is projected to decrease by $2.65 or 26.55%. The assessed tax rate for the City and the overlapping municipal tax jurisdictions is projected to decrease 28.32%. Page 1 - 6 CITY OF KAUKAUNA 2026 BUDGET BUDGET POLICIES 5. Provide an adequate level of reserve funds to provide for unforeseen needs, fiscal emergencies, establish adequate security for bondholders and mitigate the need for short- term financing. In January 2025, the City Council adopted a revised fund balance policy that requires the general fund balance to be at least 25% of the operating budget. The total projected fund balance of $6,135,563 meets the City Council directive. This projected balance is considerably more than the City Council directive. twenty five percent (25%) of the 2026 budget of $20,706,263 equals $5,176,566. Cash reserves more than City Council directive will be used to address future economic growth opportunities in the community. The fund balances for the past five years have exceeded the targeted balance. This has mitigated the City’s need to issue short-term revenue anticipation notes. It also assists in the lower bond interest rates as bond rating companies look for 30% of operating budget in reserves. 6. Develop and maintain a fiscal planning and budgeting system which anticipates underlying economic change and provides for planned, orderly year-to-year changes to property tax and service levels. Such a system would also respond to unanticipated events in order to avoid fiscal crisis or severe municipal service disruptions. Five year planning has been considered for the general operating fund. There is planning in place for capital projects and debt service planning. Related summary schedules are in the debt service and capital projects sections. 7. Maintain financial accounting and budgetary practices that provide for full and open disclosure of the City's financial affairs. Management has developed the 2026 budget document in conformance with national Government Finance Officers Association (GFOA) presentation guidelines. Conformance with these standards provides reasonable disclosure of financial plans of the City. 8. Long-term debt will be used in moderation so as not to impose an excessive burden on future Kaukauna taxpayers. The City’s general obligation debt is 60.0% of the allowable legal limit as of December 31, 2025. However, approximately 17.0% of the allowable legal limit is the result of debt incurred in Tax Incremental District Nos. 5, 6, 8, 10, 12 and the environmental remediation TIF district. The tax Incremental debt is expected to be repaid with tax increments and as such will not be placed on the general tax levy. Page 1 - 7 CITY OF KAUKAUNA 2026 BUDGET FINANCIAL PROGRAM SUMMARY As required by law, the proposed budget for 2026 is balanced and provides for the needs and requirements of the City. The budget for 2026 is the result of sound financial management and affords a reasonable measure of protection for future operations of our City. The budget is adopted at the departmental level as identified in schedules that are attached to the budget adoption resolution. Therefore, resolutions authorizing budgetary adjustments are only required for budgetary adjustments between departments. ACCOUNTING BASIS The City of Kaukauna uses the modified accrual basis of accounting. Under this accounting method, revenues are recognized in the accounting period in which they become available and measurable. Available means collectible within the current accounting period or soon enough thereafter to be used to pay liabilities of the current accounting period. Expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for unearned interest on long-term debt, which is recognized when due. BUDGETARY BASIS All the funds in this budget document are prepared on the modified accrual basis of accounting, except for interest expenditures in the debt service where unearned interest is budgeted when due. All of the following funds, which are included in this budget document, are funded in part by the property tax levy except the Capital Projects and Redevelopment Funds. General Fund - This fund is the primary operating fund for the City of Kaukauna. It accounts for most of the services provided to city residents such as police, fire, sanitation, street maintenance, building inspection, planning, zoning, engineering, recreation, public library, 1000 Islands Environmental Center, Grignon Mansion, and sewerage system. General Debt Service Fund - This debt service fund accounts for all the debt service requirements of the City including Tax Incremental District Numbers 5, 6, 8, 10, 12 and the Environmental Remediation TIF District No. 1. The primary source of revenue is the property tax levy and repayment of special assessment projects that were constructed with general obligation bond proceeds. Capital Project Fund - These schedules reflect the activity of all the capital project funds with the exception of the Industrial Park Development Fund and the Park Development Fund. The primary source of revenue for this fund is proceeds from the issuance of long-term debt. Redevelopment Fund - The information provided assists the user in determining the cumulative scope of redevelopment projects that may be possible during the proposed budget year. This is a revolving loan fund whose initial source of funds was block grant funds. Special Assessment / Debt Service Stabilization Fund - This is a special revenue fund that receives its revenue from the repayment of special assessments such as street and sidewalk improvements. The City borrows for these assessable improvements. This fund accounts for the repayment of special assessments and transfers monies to the general debt service fund to offset debt service payments that resulted from borrowing for assessable projects. Page 1 - 8 CITY OF KAUKAUNA 2026 BUDGET FINANCIAL PROGRAM SUMMARY Storm Water Utility – This enterprise fund was created in July 2009 to account for the costs associated with complying with State and Federal regulation relative to the quality of storm water that is discharged into local waterways. The revenue for this fund will be derived from an equivalent storm water runoff unit charge that will be placed on the monthly utility bill. Sanitary Sewer Utility – This is an enterprise fund that was created beginning January 1, 2012 to account for sanitary sewerage treatment system costs. The schedules in this section summarize the activities involved in operating a sanitary sewer collection system and the cost of sewerage treatment by the Heart of the Valley Metropolitan Sewerage District. FINANCIAL FRAMEWORK Major Revenue Sources - The importance of sound revenue estimates cannot be overstated. Revenue estimates have been carefully analyzed and in the areas where some fluctuations are typical, a conservative approach has been used. This budget contains three major sources of revenue: property taxes, intergovernmental revenues and sewerage system user fees. The property tax levy, which accounts for approximately 40.9 % of General Fund revenue, is budgeted to increase 4.6%. The tax levy increase is primarily the result of increased cost in services provided. The budgeted levy increase complies with current levy limit legislation. This legislation allows the levy to increase by the percent increase in net new construction, 4.23%, for the City of Kaukauna plus any increase in general obligation debt payments. Typically the property tax levy absorbs most of the fluctuations in other funding sources. Intergovernmental revenue, that account for approximately 27.4% of all general fund revenue, is budgeted to increase $315,815 or 5.88%. Debt Service Requirements - Since 1993, the total outstanding debt has risen while the long-term debt as a percent of the legal limit has decreased to approximately 60.0%. It is the goal of management to maintain long- term debt in maturity terms of ten years or less. Approximately 17.0% of the current outstanding debt is the result of debt incurred in Tax Incremental District Nos. 5, 6, 8, 10, 12 and the Environmental Remediation Tax Incremental District No. 1. The tax incremental debt is expected to be repaid with tax increments and as such will not be placed on the general tax levy. Projected debt service requirements for 2026 and the next several years are going to continue to decrease steadily. The goal is to have the necessary debt level off to make the budgeting and tax rate more static. Page 1 - 9 CITY OF KAUKAUNA 2026 BUDGET FINANCIAL PROGRAM SUMMARY Capital Projects Impact - The 2026 Capital Projects Budget will require the issuance of approximately $5,000,000 of general obligation long-term debt. The five-year Capital Improvement Program plan will require future debt issues of approximately $5,300,000 per year. The analyses in the debt service and capital project sections of this document indicate this is a manageable five-year plan. Fund Balance - The General Fund balance is projected to be $6,135,563 as of December 31, 2025. One of the budget policies is to provide adequate levels of reserve funds to mitigate the need for short -term financing to meet operational expenses. The City does not anticipate short-term financing in 2026 since general fund balance exceeds the year-end target of $5,176,566. Excellent progress has been made in this area since December 31, 1992 when the fund balance in the General Fund was $374,864 and the City needed to borrow short -term funds for operations. General Fund Revenues - The general fund revenue budget is projected to increase $949,395 or 4.8%. The property tax component increased $374,982 or 4.6%. Typically, the property tax component will generally increase faster than total revenues if one or more of the following situations exist; user fees are not increased, new user fees are not implemented, other revenue sources decrease or remain the same, or there is a significant reduction in interest earned on investments. In lieu of taxes from the City owned electric and water utilities is based on the current tax rate and the value of utility property in the City. This revenue source is also likely to fluctuate, as the tax rate fluctuates due to changes in State law. In 2026, this tax represents 9.7% of total general fund revenue sources. This tax source is budgeted to decrease slightly in 2026. The tax rate and book value of the assets in the city limits is what drives this revenue. There are many variables that go into the calculation that makes it difficult to project accurately. Intergovernmental revenues are expected to increase $315,815. State shared revenue and expenditure restraint are budgeted to also increase $101,451 this year. The State highway aids are budgeted to increase $190,217. This revenue source contains an element of uncertainty since shared revenue is often a topic at the State level when the discussion turns toward tax relief or when the State is experiencing difficult economic times. General Fund Expenditures - The City has settled labor contracts with the International Association of Fire Fighters AFL-CIO Kaukauna Local 1594 for the 2025 budget. Negotiations remain strong with the Kaukauna Professional Police Association unit as we work towards an agreement for the 2026 budget. The 2026 general fund expenditure budget of $20,706,263 increased $949,395 or 4.8%. Even with this increase, the City will continue to qualify for State expenditure restraint program funds. The expenditure restraint program will provide approximately $426,431 in revenues for 2026. SUMMARY The financial future of the City of Kaukauna appears to be very stable. The citizens have shown a willingness to fund the current level of quality services when needed and financial management practices remain frugal. The most important budgetary objective should be to provide the highest possible level of service to our citizens without impairing the City's sound financial condition. To accomplish this objective, existing City programs and services must continually be evaluated to determine if they are meeting the needs of the residents, effectively and conducted in the most efficient manner. This budget continues that commitment. Page 1 - 10 CITY OF KAUKAUNA 2026 BUDGET BUDGET PROCESS The preparation of the budget is a complex process. The process allows for the opportunity to review the accomplishments of the current year and establish new goals for the upcoming year. T he budget document is an annual plan of estimated expenditures and the proposed means of financing them. It is the method by which the City delivers its services and programs to the residents for the fiscal year beginning January 1 through December 31. P reparation of the budget begins in mid-July when the six-month actual results are prepared and distributed to department heads along with budgetary request forms for the ensuing year. U sing the City-wide and departmental goals and objectives as their guide, department heads are asked to estimate their expenditures for the remainder of the year and submit budget requests and mission statements for the upcoming year. Budget requests are returned to the Finance Department in mid- September. The Finance Department then calculates all the related benefits and returns a completed copy of departmental budget requests to the department heads by late September. I n late September budget conferences are held. In attendance at budget conferences are the Mayor, the Finance Director and the department heads. It is during these conferences that any adjustments to departmental requests are discussed and made. This process continues until a balanced budget is achieved. By mid-October final budget adjustments have been made, and the Mayor's proposed budget is prepared and available for distribution. In early November, a public hearing is held on the Mayor's proposed budget. The Committee of the Whole reviews the Mayor's proposed budget and then recommends to the City Council that the proposed budget be adopted. I n mid-November, the budget is adopted by the City Council. The adopted budget is then printed and distributed. After adoption, the budget becomes a control mechanism by which to measure the resources expended to the meet the approved objectives. A ny budget updates must be adopted in resolution form by the City Council and published in a local newspaper. T he budget timetable for the 2026 budget process appears on the following page. Page 1 - 11 2026 Budget Preparation and Approval Process Schedule  August 1– Distribution of 5 Year Capital Improvement Project CIP to Department Managers  August 4 – Distribution of Budget Worksheets to Department Managers  September 3 – Review CIP Internally with Department Heads  September 8 – Non –Personnel Budgets Due  September 15 – through 19 – Administrative Budget Round Table (Discuss Budget Items) as an Aggregate  September 15 – Present 5-year Capital Improvement CIP to Board of Public Works for Feedback  October 6 – Present Non-Personnel Items and Tax Rate to Finance and Personnel for feedback  October 20 – Present Personnel items to Finance and Personnel for feedback  October 23 – Submit Public Hearing Notice to Clerk for Class 1 posting at least 15 days prior to Hearing  Week of October 27th – Print Budget Books and Distribute  November 10 – Proposed Budget Presentation to Committee of the Whole at 6pm  November 18 – Public Hearing and Budget Adoption S M T W T F S S M T W T F S 1 2 1 2 3 4 5 6 3 4 5 6 7 8 9 7 8 9 10 11 12 13 10 11 12 13 14 15 16 14 15 16 17 18 19 20 17 18 19 20 21 22 23 21 22 23 24 25 26 27 24 25 26 27 28 29 30 28 29 30 31 S M T W T F S S M T W T F S 1 2 3 4 1 5 6 7 8 9 10 11 2 3 4 5 6 7 8 12 13 14 15 16 17 18 9 10 11 12 13 14 15 19 20 21 22 23 24 25 16 17 18 19 20 21 22 26 27 28 29 30 31 23 24 25 26 27 28 29 30 October November SeptemberAugust Page 1 - 12 CITY OF KAUKAUNA 2026 BUDGET SUMMARY OF MUNICIPAL TAX LEVY DISTRIBUTION 2024 2025 INCREASE / FUND LEVY LEVY (DECREASE) GENERAL 8,102,179 8,477,163 374,984 4.63% DEBT SERVICE (301 Fund) 4,599,480 4,855,099 255,619 5.56% Nelson Crossing (224 Fund) 3,500 3,550 50 1.43% Park & Pool Improvement (422 Fund) 500,000 500,000 0 0.00% TOTAL MUNICIPAL LEVY 13,205,159 13,835,812 630,653 4.78% PERCENT CHANGE Page 2 - 1 CITY OF KAUKAUNA COMPARATIVE SUMMARY OF JURISDICTIONAL LEVIES AND EQUALIZED VALUE TAX RATES FOR THE 2024 & 2025 LEVY YEARS - OUTAGAMIE COUNTY I NCREASE / INCREASE / 2024 2025 (DECREASE) 2024 2025 (DECREASE) JURISDICTION LEVY LEVY IN LEVY % TAX RATE TAX RATE TAX RATE % KAUKAUNA MUNICIPAL 13,204,816.06 13,835,227.34 630,411.28 4.77 7.66513 7.25423 (0.41090) (5.36) KAUKAUNA SCHOOL DISTRICT 11,823,194.51 11,823,194.51 0.00 0.00 6.86312 6.19926 (0.66386) (9.67) FOX VALLEY TECHNICAL COLLEGE 1,232,078.34 1,232,078.34 0.00 0.00 0.71520 0.64602 (0.06918) (9.67) OUTAGAMIE COUNTY 4,733,024.41 4,733,024.41 0.00 0.00 2.74742 2.48167 (0.26575) (9.67) ENVIRONMENTAL TIF DISTRICT NO. 1 121,915.13 128,656.69 6,741.56 5.53 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 4 145,279.87 133,563.06 (11,716.81) (8.06) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 5 425,771.93 685,401.31 259,629.39 60.98 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 6 783,852.67 1,055,695.00 271,842.33 34.68 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 8 119,846.18 85,892.17 (33,954.01) (28.33) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 9 42,857.85 31,736.38 (11,121.47) (25.95) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 10 208,454.81 198,499.94 (9,954.88) (4.78) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 11 161,003.89 147,065.12 (13,938.78) (8.66) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 12 34,083.70 7,085.14 (26,998.57) (79.21) --- --- --- --- SU BTOTAL 33,036,179.37 34,097,119.42 1,060,940.05 3.21 17.99087 16.58118 (1.40969) (7.84) STATE CREDIT - SCHOOLS (2,035,062.88) (2,035,062.88) 0.00 0.00 (1.10823) (0.98959) 0.11864 10.71 NET LEVY AND TAX RATE 31,001,116.49 32,062,056.54 1,060,940.05 3.42 16.88264 15.59159 (1.29105) (7.65) 2026 BUDGET Page 2 - 2 CITY OF KAUKAUNA COMPARATIVE SUMMARY OF JURISDICTIONAL LEVIES AND ASSESSED VALUE TAX RATES FOR THE 2024 & 2025 LEVY YEARS - OUTAGAMIE COUNTY INCREASE / INCREASE / 2024 2025 (DECREASE) 2024 2025 (DECREASE) JURISDICTION LEVY LEVY IN LEVY % TAX RATE TAX RATE TAX RATE % KAUKAUNA MUNICIPAL 13,204,816.06 13,835,227.34 630,411.28 4.77 9.99150 7.33899 (2.65251) (26.55) KAUKAUNA SCHOOL DISTRICT 11,823,194.51 11,823,194.51 0.00 0.00 8.94609 6.27170 (2.67439) (29.89) FOX VALLEY TECHNICAL COLLEGE 1,232,078.34 1,232,078.34 0.00 0.00 0.93226 0.65356 (0.27870) (29.90) OUTAGAMIE COUNTY 4,733,024.41 4,733,024.41 0.00 0.00 3.58127 2.51067 (1.07060) (29.89) ENVIRONMENTAL TIF DISTRICT NO. 1 121,915.13 128,656.69 6,741.56 5.53 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 4 145,279.87 133,563.06 (11,716.81) (8.06) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 5 425,771.93 685,401.31 259,629.39 60.98 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 6 783,852.67 1,055,695.00 271,842.33 34.68 --- --- --- --- TAX INCREMENTAL DISTRICT NO. 8 119,846.18 85,892.17 (33,954.01) (28.33) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 9 42,857.85 31,736.38 (11,121.47) (25.95) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 10 208,454.81 198,499.94 (9,954.88) (4.78) --- --- --- --- TAX INCREMENTAL DISTRICT NO. 11 161,003.89 147,065.12 (13,938.78) (8.66) --- --- --- --- T AX INCREMENTAL DISTRICT NO. 12 34,083.70 7,085.14 (26,998.57) ( 79.21) --- --- --- --- SUBTOTAL 33,036,179.37 34,097,119.42 1,060,940.05 3.21 23.45112 16.77492 (6.67620) (28.47) STATE CREDIT - SCHOOLS (2,035,062.88) (2,035,062.88) 0.00 0.00 (1.44458) (1.00116) 0.44342 30.70 NET LEVY AND TAX RATE 31,001,116.49 32,062,056.54 1,060,940.05 3.42 22.00654 15.77376 (6.23278) (28.32) 2026 BUDGET Page 2 - 3 CITY OF KAUKAUNA 2026 Budget COMPARATIVE SUMMARY OF ASSESSED AND EQUALIZED VALUATIONS FOR THE 2024 & 2025 LEVIES JANUARY 1, JANUARY 1, INCREASE / 2024 2025 (DECREASE) % REAL ESTATE Residential 1,101,274,500 1,622,306,400 521,031,900 47.31% Commercial 207,726,300 270,926,400 63,200,100 30.42% Manufacturing 99,704,300 139,398,800 39,694,500 39.81% Agricultural 52,300 72,100 19,800 37.86% Undeveloped 4,600 7,000 2,400 52.17% Other 0 0 0 - TOTAL REAL ESTATE 1,408,762,000 2,032,710,700 623,926,500 44.29% PERSONAL PROPERTY Machinery, Tools & Patterns 0 0 0 0.00% Furniture, Fixtures & Equipment 0 0 0 0.00% All Other Personal Property 0 0 0 0.00% TOTAL PERSONAL PROPERTY 0 0 0 0.00% TOTAL ASSESSED VALUATION 1,408,762,000 2,032,710,700 623,926,500 44.29% TOTAL ASSESSED VALUATION Calumet County 63,700 72,100 8,400 13.19% Outagamie County 1,408,762,000 2,032,710,700 623,948,700 44.29% TOTAL ASSESSED VALUATION 1,408,825,700 2,032,782,800 623,957,100 44.29% TOTAL CITY (Excluding TID Increments) Calumet County 47,900 86,900 39,000 81.42% Outagamie County 1,836,274,800 2,056,376,200 220,101,400 11.99% TOTAL INCLUDING TID INCREMENTS 1,836,322,700 2,056,463,100 220,140,400 11.99% TID INCREMENTS ENVIRONMENTAL REMEDIATION NO. 1 6,776,500 7,759,200 982,700 14.50% TID NO. 4 8,075,200 8,055,100 (20,100) -0.25% TID NO. 5 23,666,000 41,336,100 17,670,100 74.66% TID NO. 6 43,569,500 63,668,300 20,098,800 46.13% TID NO. 8 6,661,500 5,180,100 (1,481,400) -22.24% TID NO. 9 2,382,200 1,914,000 (468,200) -19.65% TID NO. 10 11,586,700 11,971,400 384,700 3.32% TID NO. 11 8,949,200 8,869,400 (79,800) -0.89% TID NO. 12 1,894,500 427,300 (1,467,200) 0.00% TOTAL TID INCREMENTS 113,561,300 149,180,900 35,619,600 31.37% TOTAL EXCLUDING TID INCREMENTS 1,722,713,500 1,907,195,300 255,760,000 14.85% ASSESSMENT RATIO - OUTAGAMIE CTY 76.7% 98.8% EQUALIZED VALUATION Page 2 - 4 0 200,000,000 400,000,000 600,000,000 800,000,000 1,000,000,000 1,200,000,000 1,400,000,000 1,600,000,000 1,800,000,000 Residential Commercial Manufacturing Agricultural Other Undeveloped 1,622,306,400 270,926,400 139,398,800 72,100 0 7,000 Assessed Value Real Estate and Personal Property 2026 BUDGET City of Kaukauna Assessed Value By Property Type Page 2 - 5 CITY OF KAUKAUNA GENERAL FISCAL MUNICIPAL FUND YEAR TAX LEVY BALANCE 2016 8,377,385 3,951,698 2017 8,823,643 3,946,541 2018 8,990,163 4,426,051 2019 9,277,707 4,611,615 2020 9,626,857 4,759,586 2021 10,336,537 4,436,475 2022 12,288,627 4,668,449 2023 12,984,885 5,011,634 2024 13,205,161 5,826,036 2025 13,835,812 6,135,563 * * Preliminary estimate for 2026 budget 2026 BUDGET SUMMARY OF MUNICIPAL TAX LEVY AND GENERAL FUND BALANCE - UNASSIGNED FOR THE FISCAL YEARS 2016 THROUGH 2025 Page 2 - 6 0 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 3,951,698 3,946,541 4,426,051 4,611,615 4,759,586 4,436,475 4,668,449 5,011,634 5,826,036 6,135,563 FUND BALANCE FISCAL YEAR 2026 BUDGET City of Kaukauna FUND BALANCE - GENERAL FUND Page 2 - 7 ENVIRON- REDEVELOP- CAPITAL SPECIAL VEHICLE MUNICIPAL SUB- MENTAL MENT DEBT PROJECTS ASSESS- GRIGNON SOLID REGIST- REDHILL NELSON INDUSTRIAL SERVICES DIVISION GENERAL CENTER AUTHORITY SERVICE FUND (420, MENT MANSION WASTE RATION LANDFILL CROSSING PARK BUILDING FEES FUND (101) FUND (201) FUND (206) FUND (301) 421,422,423) FUND (215) FUND (219 FUND (220) FUND (221) FUND (222) FUND (224) FUND (401) FUND (404) FUND (701) BALANCE AS OF DECEMBER 31, 2024 Inventories and Prepaid Expenses 174,714 0 0 0 0 0 0 0 0 0 0 0 0 0 Assigned For Subsequent Years' Expenditure 1,019,066 212,133 866,549 5,749,659 10,530,691 264,040 0 126,266 5,651 926,712 207,424 Unassigned 5,826,036 0 0 0 0 0 0 (23,607) (21,266) 0 0 Total 7,019,816 212,133 866,549 5,749,659 10,530,691 264,040 0 (23,607) (21,266) 126,266 5,651 926,712 0 207,424 PROJECTED CHANGE IN FUND BALANCE FROM 2025 OPERATIONS Revenues And Operating Transfers In 19,862,297 30,000 196,485 8,382,359 8,203,446 2,237,200 18,115 402,000 153,806 83,360 5,027 0 31,207 65,109 Expenditures And Operating Transfers Out (18,652,770) (37,800) (60,000) (8,227,972) (9,244,033) (2,544,537) (17,000) (356,000) (114,000) (115,000) (3,054) (516) (44,254) 0 Total 1,209,527 (7,800) 136,485 154,387 (1,040,587) (307,338) 1,115 46,000 39,806 (31,640) 1,973 (516) (13,046) 65,109 BALANCE AS OF DECEMBER 31, 2025 Inventories and Prepaid Expenses 174,714 0 0 0 0 0 0 0 0 0 0 0 Assigned For Subsequent Years' Expenditure 1,019,066 212,133 866,549 5,749,659 10,530,691 264,040 0 0 5,651 926,712 0 207,424 Unassigned 6,135,563 (7,800) 136,485 154,387 (1,040,587) (307,338) 1,115 22,393 18,540 (31,640) 1,973 (516) (13,046) 65,109 Total 7,329,343 204,333 1,003,034 5,904,046 9,490,104 (43,298) 1,115 22,393 18,540 (31,640) 7,624 926,196 (13,046) 272,533 CITY OF KAUKAUNA 2026 BUDGET PROJECTED FUND BALANCE AS OF DECEMBER 31, 2025 Page 2 - 8 CITY OF KAUKAUNA 2025 2024 2024 2025 ESTIMATED 2026 FUND BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUES General 18,830,495 19,809,770 19,756,868 19,862,297 20,706,263 Special Revenues 1000 Islands 40,000 45,504 0 30,000 20,000 Redevelopment Authority 153,000 158,631 132,000 196,485 152,000 Special Assessment 1,275,000 1,884,967 1,600,000 2,237,200 2,256,570 Grignon Mansion 35,000 31,921 17,000 18,115 13,000 Solid Waste 395,000 393,292 410,500 402,000 410,000 Vehicle Registration Fee 165,000 159,577 150,000 153,806 150,000 RedHill Landfill 86,000 59,850 80,000 83,360 80,000 Nelson Crossing 4,987 5,023 5,000 5,027 5,096 Subdivision Fee 57,000 15,351 38,000 65,109 22,000 Debt Service 7,364,954 7,779,942 7,997,934 8,382,359 9,973,614 Capital Projects 9,031,000 11,134,112 7,857,850 8,203,446 8,678,100 Industrial Park 0 608,361 0 0 0 Space Needs Fund 0 0 0 0 0 Municpal Services Building 15,000 38,313 30,000 31,207 28,000 Tax Incremental Districts (TIDs) 12,544,877 11,833,116 3,624,376 3,912,591 4,299,259 Enterprise Storm Water Utility 1,874,101 2,017,303 2,223,585 2,013,346 2,106,140 Sanitary Sewer Utility 4,837,500 5,120,908 4,718,500 4,844,147 5,185,582 TOTAL REVENUES 56,708,914 61,095,940 48,641,614 50,440,495 54,085,624 2026 BUDGET SUMMARY OF REVENUES & EXPENDITURES FOR ALL FUNDS Page 3 - 1 CITY OF KAUKAUNA 2025 2024 2024 2025 ESTIMATED 2026 FUND BUDGET ACTUAL BUDGET ACTUAL BUDGET EXPENDITURES General 18,830,495 18,293,509 19,756,868 18,652,770 20,706,263 Special Revenue 1000 Islands 40,000 309,080 0 37,800 24,000 Redevelopment Authority 150,000 273,441 150,000 60,000 100,000 Special Assessment 2,290,000 2,955,000 2,081,000 2,544,537 2,836,000 Grignon Mansion 35,000 32,515 17,000 17,000 13,000 Solid Waste 455,000 471,932 366,000 356,000 382,000 Vehicle Registration Fee 185,000 185,000 114,000 114,000 165,000 RedHill Landfill 225,000 40,000 50,000 115,000 100,000 Nelson Crossing 4,973 3,042 4,999 3,054 5,092 Subdivision Fee 0 0 0 0 0 Debt Service 7,433,920 7,455,522 8,213,934 8,227,972 9,925,019 Capital Projects 11,041,000 10,986,174 9,172,000 9,244,033 7,544,500 Industrial Park 241,000 240,527 1,000 516 600 Space Needs Fund 0 0 0 0 0 Municpal Services Building 35,612 41,344 20,612 44,254 40,612 Tax Incremental Districts (TIDs) 13,737,500 6,241,251 10,025,487 5,063,901 6,282,365 Enterprise Storm Water Utility 1,620,942 1,524,956 1,770,701 1,640,930 1,242,041 Sanitary Sewer Utility 3,991,940 4,129,278 4,107,180 4,041,651 4,666,503 TOTAL EXPENDITURES 60,317,382 53,182,572 55,850,780 50,163,418 54,032,995 2026 BUDGET SUMMARY OF REVENUES & EXPENDITURES FOR ALL FUNDS Page 3 - 2 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET TAXES Property Taxes - General 8,045,681 8,047,477 8,102,181 8,101,548 8,477,163 Public Accommodation Tax 5,000 7,606 5,000 5,307 8,000 In Lieu of Taxes - Utilities 1,996,105 2,118,214 2,148,519 2,227,552 2,000,000 In Lieu of Taxes - Round House 24,328 24,330 25,275 25,273 25,927 In Lieu of Taxes - Housing Authority 19,500 19,245 19,500 23,945 25,000 In Lieu of Taxes - Local 400 10,000 10,000 10,000 10,000 10,000 In Lieu of Taxes - WPPI 100,000 100,000 100,000 100,000 100,000 Property Tax Chargebacks 0 (5,249) 0 (158) 0 County Sales Tax 225,000 210,023 225,000 236,076 229,500 TOTAL TAXES 10,425,614 10,531,646 10,635,475 10,729,543 10,875,590 INTERGOVERNMENTAL State Shared Revenue 2,726,936 2,730,414 2,790,027 2,790,027 2,880,732 State Expenditure Restraint 415,685 415,685 415,685 415,685 426,431 State Law Enforcement Grants 30,000 30,083 30,000 30,000 30,000 State Connecting Hwy Aid 130,952 153,326 153,550 153,550 153,839 State General Transportation Aid 1,261,020 1,261,206 1,195,500 1,194,457 1,385,428 State Personal Property Aid 93,179 93,179 264,635 264,635 264,635 State Computer Aid 66,998 66,998 66,998 66,998 66,998 Video Service Provider Aid 29,001 29,001 29,001 29,001 29,001 County Library Aid 307,428 307,428 326,706 326,706 340,853 1000 Island Kaukauna School District Aids 0 0 15,000 15,000 15,000 1000 Island Outagamie County Aids 0 0 10,000 10,000 10,000 TOTAL INTERGOVERNMENTAL 5,061,199 5,087,321 5,297,102 5,296,059 5,602,917 REGULATION & COMPLIANCE Business Licenses Liquor Licenses 20,000 29,806 20,000 20,000 20,000 Bartender License 10,000 15,670 10,000 5,000 15,000 Cigarette License 300 255 300 210 300 Amusement 2,000 2,350 2,000 2,490 2,500 Weights & Measures 11,000 13,481 11,000 13,990 14,000 Electrical License 0 0 0 0 0 Chicken Permits 100 360 100 264 300 Contractor License 0 0 0 0 0 Misc. Licenses 500 545 500 500 1,000 Cable Television Franchise Fee 145,000 125,138 145,000 122,621 145,000 Non-business License Bicycle License 0 0 0 0 0 Dog and Cat License 4,500 2,264 4,500 2,180 2,500 Other License 0 0 0 0 0 Construction & Building Permits Right of Way Permits 5,000 40,093 10,000 33,622 25,000 Building Permits 278,000 380,755 300,000 330,535 325,000 Electrical Permit 0 0 0 0 0 Sign Permit 0 0 0 0 0 Other Permits 0 600 0 200 0 Law & Ordinance Violations Court Fines & Forfeitures 100,000 87,406 100,000 72,360 100,000 Police Fines 20,000 13,705 20,000 16,656 20,000 Police Fees 3,000 1,510 3,000 1,500 3,000 TOTAL REGULATION & COMPLIANCE 599,400 713,937 626,400 622,128 673,600 CITY OF KAUKAUNA 2026 BUDGET GENERAL FUND REVENUES - NON-COVERED SERVICE Page 3 - 3 CITY OF KAUKAUNA GENERAL FUND 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET CHARGES FOR SERVICE General Government Fees Planning & Zoning Fees 1,000 1,980 1,000 1,095 1,000 General Government Fees 1,000 123 1,000 851 1,000 Real Estate Report Request Fees 14,000 11,375 14,000 12,825 14,000 Publication Fees 1,500 1,150 1,500 1,125 1,500 Law Enforcement Fees 3,000 139 3,000 0 3,000 Ambulance Fees - Covered Services 763,256 683,346 767,865 710,764 769,000 Ambulance Fees - EMS Coverage Contracts 0 82,180 0 79,119 191,509 Ambulance Fees - GEMT Aid 0 0 0 73,310 100,000 Highway & Street Dept Charges 150 0 150 0 0 Engineering Inspection Fees 0 0 0 0 0 Weed & Nuisance Control Charges 5,000 10,573 5,000 5,150 5,000 Alcohol & Drug Abuse Donations 1,500 1,292 1,500 1,388 1,500 Library Fines & Fees 7,000 9,254 7,000 7,471 7,000 Park Fees 200 0 200 0 0 1000 Islands User Fees 15,000 15,383 15,000 18,420 16,000 Community Center Fees 500 2,903 500 (1,230) 500 Swimming Pool Fees 159,775 208,827 214,825 264,012 243,725 Community Enrichment Event Fees 41,033 84,535 44,100 102,296 92,000 Recreation Fees 118,000 99,895 102,000 96,070 105,000 Plan Deposits 0 0 0 0 0 TOTAL CHARGES FOR SERVICE 1,131,914 1,212,955 1,178,640 1,372,666 1,551,734 USE OF MONEY & PROPERTY Interest on Investments 150,000 1,035,145 460,000 953,036 460,000 1000 Island Interest on Investments 7,500 7,292 7,500 741 7,500 Nicholas Farm Sign Rental 2,500 2,500 2,500 2,500 2,500 Sale of City Equipment 1,000 1,281 1,000 14,000 1,000 Insurance Recovery 0 18,811 15,000 18,000 15,000 Grant Funds 1,000 77,763 1,000 1,619 1,000 1000 Island Grant Contribution 0 0 45,000 30,000 20,000 Other Payments 7,600 4,429 7,600 26,214 7,600 TOTAL USE OF MONEY & PROPERTY 169,600 1,147,221 539,600 1,046,110 514,600 OPERATING TRANSFERS IN Grignon Mansion Donations & Contributions 28,000 25,515 10,000 10,000 5,000 Grignon Mansion Community Foundation 7,000 7,000 7,000 7,000 8,000 1000 Island Donations 15,000 15,000 0 15,000 15,000 1000 Island Kaukauna School District Aids 15,000 15,000 0 0 0 1000 Island Outagamie County Aids 10,000 10,000 0 0 0 Solid Waste Fund 229,000 229,000 229,000 229,000 250,000 ARPA Contributions 0 319,066 0 0 0 Storm Water Utility 93,915 93,915 103,579 103,579 109,216 Sanitary Sewer Utility 128,803 128,803 151,522 151,522 160,091 Industrial Park Repayment 240,000 0 0 0 0 Kaukauna Utility Contribution 150,000 150,000 150,000 150,000 150,000 TOTAL OPERATING TRANSFERS IN 916,718 993,299 651,101 666,101 697,307 Application of Unassigned Fund Balance 425,000 0 700,000 0 660,000 TOTAL NON-COVERED SERVICES 18,729,445 19,686,380 19,628,318 19,732,607 20,575,748 2026 BUDGET REVENUES - NON-COVERED SERVICE CITY OF KAUKAUNA GENERAL FUND 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET INTERGOVERNMENTAL Fire Insurance Dues - Covered Services 55,000 73,145 70,000 82,461 80,000 TOTAL INTERGOVERNMENTAL 55,000 73,145 70,000 82,461 80,000 CHARGES FOR SERVICE Fire Protection Fees - Covered Services 50 14 50 5 15 Garbage Collection - Covered Services 1,000 220 1,000 0 500 Recycling Proceeds 25,000 43,437 37,500 43,000 40,000 Snow Removal - Covered Services 20,000 6,575 20,000 4,224 10,000 TOTAL CHARGES FOR SERVICE 46,050 50,245 58,550 47,229 50,515 TOTAL - COVERED SERVICES 101,050 123,390 128,550 129,690 130,515 TOTAL REVENUE SOURCES 18,830,495 19,809,770 19,756,868 19,862,297 20,706,263 2026 BUDGET REVENUE - COVERED SERVICE Page 3 - 5 $0 $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 BUDGETED AMOUNT REVENUE TYPE CITY OF KAUKAUNA Comparison of Budgeted General Fund Revenues 2025 2026 Page 3 - 6 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET GENERAL GOVERNMENT Assessment 47,650 45,516 84,650 64,550 49,460 Auditing Services 27,500 30,444 35,250 44,148 39,000 City Attorney 212,473 180,857 229,774 212,273 224,254 City Clerk 271,196 290,123 272,281 251,374 285,974 Commissioners 4,573 4,572 4,572 4,496 4,572 Common Council 54,646 57,122 55,265 45,900 53,865 Community Enrichment 250,379 254,200 348,445 377,283 386,539 Elections 42,039 36,917 42,192 15,912 38,900 Finance 401,019 494,974 551,066 567,987 584,775 Human Resources 415,536 300,964 350,684 323,420 443,676 Information Technology 405,134 399,634 398,241 392,597 431,666 Mayor 220,800 223,030 233,855 225,225 245,850 Municipal Building Maintenance 114,500 113,269 134,600 125,430 144,200 Municipal Judge 53,634 59,976 63,448 74,598 80,617 Office Equipment & Supplies 19,800 22,137 21,000 15,941 24,000 Planning/Community Development 343,105 180,147 295,564 251,281 296,700 SPAR Builidng Maintenance 70,100 63,522 75,400 75,559 70,300 TOTAL GENERAL GOVERNMENT 2,954,084 2,757,404 3,196,287 3,067,973 3,404,348 PUBLIC SAFETY Ambulance 91,475 87,595 86,425 89,203 95,525 Building Inspection 219,492 254,355 238,874 241,521 250,959 Police 4,114,351 4,115,327 4,374,911 4,450,051 4,559,296 School Patrol 63,454 60,306 65,058 65,058 67,250 TOTAL PUBLIC SAFETY 4,488,772 4,517,583 4,765,268 4,845,833 4,973,030 HEALTH & SOCIAL SERVICES Alcohol & Other Drug Awareness 2,500 3,498 4,800 3,837 4,800 TOTAL HEALTH & SOCIAL SERVICES 2,500 3,498 4,800 3,837 4,800 TRANSPORTATION Bridge Maintenance 13,200 16,461 13,200 13,155 13,000 Bus Subsidies 44,000 28,795 44,000 30,053 37,000 Engineering 476,764 460,193 521,056 515,883 540,402 Equipment Maintenance & Replacement 92,200 84,073 92,000 62,136 92,000 Forestry 16,500 10,298 17,500 13,147 17,000 Street Department Administration 208,368 203,509 221,911 221,836 229,395 Street Lighting 241,000 244,982 261,000 244,766 250,310 Street Maintenance 2,349,101 2,307,917 2,407,651 2,382,162 2,571,930 CITY OF KAUKAUNA 2026 Budget GENERAL FUND EXPENDITURES - NON-COVERED SERVICE Page 3 - 7 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET TRANSPORTATION (CON'T) Street Signs & Markers 27,250 28,500 27,500 21,771 26,000 Traffic Controls 23,000 41,239 30,000 32,350 15,000 Weed Control 3,800 1,447 3,800 2,938 3,500 TOTAL TRANSPORTATION 3,495,183 3,427,414 3,639,618 3,540,197 3,795,537 COMMUNITY ENRICHMENT Adult Programs 137,857 81,512 105,251 96,363 105,082 Athletic Field 59,000 55,611 68,500 60,069 67,000 Civic Promotions 15,000 51,767 38,400 20,272 27,460 Community Center 3,000 3,334 3,000 3,000 3,000 Dance Classes 49,755 16,984 33,339 11,218 0 Grignon Mansion 75,111 50,887 8,020 6,864 6,920 Library 1,378,259 1,383,640 1,522,564 1,473,415 1,685,157 Swimming Pool 371,671 371,500 417,824 420,572 437,287 Youth Programs 133,630 134,187 140,726 135,676 160,616 TOTAL COMMUNITY ENRICHMENT 2,223,283 2,149,422 2,337,624 2,227,449 2,492,522 CONSERVATION & DEVELOPMENT OF NATURAL RESOURCES Parks 148,000 124,722 185,650 201,458 161,300 1000 Islands Environmental Center 325,706 250,517 309,902 315,241 323,810 TOTAL CONSERVATION 473,706 375,239 495,552 516,699 485,110 OTHER Health Insurance 873,331 461,911 498,981 481,857 518,520 Property & Liability Insurance 197,555 213,203 206,002 212,583 228,070 Earmarked Funding - Staffing Assessment 0 0 0 0 0 TOTAL OTHER 1,070,886 675,113 704,983 694,440 746,590 Contingent Expenditures 425,000 0 618,000 0 660,000 Transfer to Debt Service/Other Funds 240,000 940,000 0 3,750 0 SUB-TOTAL NON-COVERED SERVICES 15,373,414 14,845,674 15,762,132 14,900,178 16,561,937 CITY OF KAUKAUNA 2026 Budget GENERAL FUND EXPENDITURES - NON-COVERED SERVICE Page 3 - 8 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PUBLIC SAFETY Fire 3,068,181 3,123,671 3,621,685 3,405,731 3,763,326 Fire Safety 6,600 6,542 7,050 6,600 7,000 TOTAL PUBLIC SAFETY 3,074,781 3,130,214 3,628,735 3,412,331 3,770,326 SANITATION Refuse Collection 101,800 94,637 101,500 80,368 101,500 Refuse Disposal 139,000 156,970 139,000 139,000 139,000 TOTAL SANITATION 240,800 251,607 240,500 219,368 240,500 TRANSPORTATION Snow & Ice Control 141,500 66,015 125,500 120,893 133,500 TOTAL TRANSPORTATION 141,500 66,015 125,500 120,893 133,500 SUB-TOTAL COVERED SERVICES 3,457,081 3,447,835 3,994,735 3,752,592 4,144,326 TOTAL EXPENDITURES 18,830,495 18,293,509 19,756,868 18,652,770 20,706,263 EXPENDITURES - COVERED SERVICE CITY OF KAUKAUNA 2026 Budget GENERAL FUND Page 3 - 9 $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 $9,000,000 BUDGETED AMOUNT EXPENDITURE TYPE CITY OF KAUKAUNA Comparison of Budgeted General Fund Expenditures 2025 2026 Page 3 - 10 DESCRIPTION PERSONNEL NON-PERSONNEL TOTAL SERVICES SERVICES OUTLAY EXPENDITURES GENERAL GOVERNMENT Assessment 150 49,310 - 49,460 Auditing Services - 39,000 - 39,000 City Attorney 217,234 7,020 - 224,254 City Clerk 246,024 39,950 - 285,974 Commissioners 4,572 - - 4,572 Common Council 45,115 8,750 - 53,865 Community Enrichment 271,239 115,300 - 386,539 Elections 25,750 13,150 - 38,900 Finance 461,173 120,602 3,000 584,775 Human Resources 371,430 72,246 - 443,676 Information Technology 143,433 288,233 - 431,666 Mayor 228,800 17,050 - 245,850 Municipal Service Building - 116,700 27,500 144,200 Municipal Judge 64,867 14,550 1,200 80,617 Mailroom & Supplies - 24,000 - 24,000 Planning/Community Development 257,770 36,430 2,500 296,700 SPAR Building Maintenance - 70,000 300 70,300 TOTAL GENERAL GOVERNMENT 2,337,557 1,032,291 34,500 3,404,348 PUBLIC SAFETY Ambulance - 91,525 4,000 95,525 Building Inspection 150,109 100,850 - 250,959 Police 4,191,937 254,456 112,903 4,559,296 School Patrol 66,000 1,250 - 67,250 TOTAL PUBLIC SAFETY 4,408,046 448,081 116,903 4,973,030 HEALTH & SOCIAL SERVICES Alcohol & Other Drug Awareness - 4,800 - 4,800 TOTAL HEALTH & SOCIAL SERVICES - 4,800 - 4,800 TRANSPORTATION Bridge Maintenance - 13,000 - 13,000 Bus Subsidies - 37,000 - 37,000 Engineering 523,552 8,350 8,500 540,402 Equip Maintenance & Replacement - 92,000 - 92,000 Forestry - 17,000 - 17,000 Street Department Administration 221,295 8,100 - 229,395 Street Lighting - 250,310 - 250,310 Street Maintenance 2,439,930 128,600 3,400 2,571,930 Street Signs & Markers - 26,000 - 26,000 Traffic Controls - 15,000 - 15,000 Weed Control - 3,500 - 3,500 TOTAL TRANSPORTATION 3,184,777 598,860 11,900 3,795,537 CITY OF KAUKAUNA 2026 BUDGET GENERAL FUND SUMMARY OF EXPENDITURES BY TYPE - NON-COVERED SERVICES Page 3 - 11 PERSONNEL NON-PERSONNEL TOTAL DESCRIPTION SERVICES SERVICES OUTLAY EXPENDITURES COMMUNITY ENRICHMENT Adult Sports 97,482 7,600 - 105,082 Athletic Field - 63,000 4,000 67,000 Civic Promotions - 27,460 - 27,460 Community Center - 3,000 - 3,000 Dance Classes - - - - Grignon Mansion - 6,920 - 6,920 Library 991,259 684,398 9,500 1,685,157 Swimming Pool 285,487 148,800 3,000 437,287 Youth Sports 119,666 37,950 3,000 160,616 TOTAL COMMUNITY ENRICHMENT 1,493,894 979,128 19,500 2,492,522 CONSERVATION & DEVELOPMENT OF NATURAL RESOURCES Parks - 147,300 14,000 161,300 1000 Islands Environmental Center 271,310 51,000 1,500 323,810 TOTAL CONSERVATION 271,310 198,300 15,500 485,110 OTHER Health Insurance 518,520 - - 518,520 Property & Liability Insurance - 228,070 - 228,070 Earmarked Funding - Staffing Assessmen - - - - TOTAL OTHER 518,520 228,070 - 746,590 Contingent Expenditures - 660,000 - 660,000 Transfer to Debt Service - - - - SUB-TOTAL NON-COVERED SERVICES 12,214,104 4,149,530 198,303 16,561,937 CITY OF KAUKAUNA 2026 BUDGET GENERAL FUND SUMMARY OF EXPENDITURES BY TYPE - NON-COVERED SERVICES Page 3 - 12 PERSONNEL NON-PERSONNEL TOTAL DESCRIPTION SERVICES SERVICES OUTLAY EXPENDITURES PUBLIC SAFETY Fire 3,522,141 206,785 34,400 3,763,326 Fire Safety - 7,000 - 7,000 TOTAL PUBLIC SAFETY 3,522,141 213,785 34,400 3,770,326 TRANSPORTATION Snow & Ice Removal - 133,500 - 133,500 TOTAL TRANSPORTATION - 133,500 - 133,500 SANITATION Refuse Collection - 101,500 - 101,500 Refuse Disposal - 139,000 - 139,000 TOTAL SANITATION - 240,500 - 240,500 SUB-TOTAL COVERED SERVICES 3,522,141 587,785 34,400 4,144,326 TOTAL EXPENDITURES 15,736,245 4,737,315 232,703 20,706,263 SUMMARY OF EXPENDITURES BY TYPE - COVERED SERVICES CITY OF KAUKAUNA 2026 BUDGET GENERAL FUND Page 3 - 13 PERSONNEL SERVICE 76% NON-PERSONNEL SERVICE 23% OUTLAY 1% CITY OF KAUKAUNA 2026 Budgeted General Fund Expenditures by Type Page 3 - 14 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes Kaukauna School District Aids 15,000 15,000 0 0 0 Outagamie County Aids 10,000 10,000 0 0 0 Donations & Contributions 15,000 20,504 0 30,000 20,000 TOTAL REVENUE 40,000 45,504 0 30,000 20,000 NON-PERSONNEL SERVICES Miscellaneous 0 263,548 0 0 0 Transfer to General Fund 40,000 40,000 0 15,000 15,000 Restricted/Other 0 5,531 0 22,800 9,000 TOTAL NONPERSONNEL SERVICES 40,000 309,080 0 37,800 24,000 TOTAL EXPENDITURES 40,000 309,080 0 37,800 24,000 OTHER FINANCING SOURCES Transfer from General Fund 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 0 EXCESS (DEFICIT) OF REVENUES OVER EXPENDITURES 0 (263,576) 0 (7,800) (4,000) Cash Balance at December 31, 2024 12,562 Cash Balance at December 31, 2025 4,762 Cash Balance at December 31, 2026 762 1000 ISLANDS ENVIRONMENTAL CENTER FUND (201) REVENUES AND EXPENDITURES CITY OF KAUKAUNA 2026 BUDGET Page 3 - 15 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Loan Payments 105,000 93,966 80,000 139,022 100,000 Interest 48,000 64,665 52,000 53,714 52,000 TOTAL REVENUE 153,000 158,631 132,000 192,735 152,000 EXPENDITURES Economic Development 150,000 273,441 150,000 60,000 100,000 TOTAL EXPENDITURES 150,000 273,441 150,000 60,000 100,000 OTHER FINANCING SOURCES Transfer In from General Fund 0 0 0 3,750 0 TOTAL OTHER FINANCING SOURCES 0 0 0 3,750 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 3,000 (114,811) (18,000) 136,485 52,000 Cash Balance at December 31, 2024 861,834 Cash Balance at December 31, 2025 998,319 Cash Balance at December 31, 2026 1,050,319 CITY OF KAUKAUNA 2026 BUDGET REDEVELOPMENT AUTHORITY, SPECIAL REVENUE FUND (206) REVENUE & EXPENDITURE SUMMARY Page 3 - 16 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Special Assessments 1,100,000 1,766,474 1,400,000 1,942,200 1,956,570 Interest On Special Assessments 175,000 118,494 200,000 295,000 300,000 TOTAL REVENUE 1,275,000 1,884,967 1,600,000 2,237,200 2,256,570 EXPENDITURES Sanitary Sewer Improvements 0 0 0 0 0 Street Improvements 1,500,000 1,536,000 1,500,000 1,610,535 1,925,000 Sidewalk Improvements 260,000 613,000 0 40,000 150,000 Utility Systems Improvements 325,000 601,000 431,000 744,002 661,000 TOTAL EXPENDITURES 2,085,000 2,750,000 1,931,000 2,394,537 2,736,000 OTHER FINANCING USES Operating Transfer to Debt Service 205,000 205,000 150,000 150,000 100,000 TOTAL OTHER FINANCING SOURCES 205,000 205,000 150,000 150,000 100,000 EXCESS (DEFICIT) OF REVENUE & OTHER FINANCING SOURCES OVER EXPEND. (1,015,000) (1,070,033) (481,000) (307,338) (579,430) Cash Balance at December 31, 2024 268,339 Cash Balance at December 31, 2025 (38,999) Cash Balance at December 31, 2026 (618,429) 2026 BUDGET CITY OF KAUKAUNA REVENUE AND EXPENDITURE SUMMARY SPECIAL ASSESSMENT FUND (215) Page 3 - 17 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Community Foundation 7,000 7,121 7,000 8,115 8,000 Donations, Grants, Contributions 28,000 24,800 10,000 10,000 5,000 TOTAL REVENUE 35,000 31,921 17,000 18,115 13,000 OTHER FINANCING USES Transfer to General Fund 35,000 32,515 17,000 17,000 13,000 TOTAL OTHER FINANCING SOURCES 35,000 32,515 17,000 17,000 13,000 EXCESS (DEFICIT) OF REVENUE, OTHER FINANCING USES & EXPENDITURES 0 (594) 0 1,115 0 Cash Balance at December 31, 2024 0 Cash Balance at December 31, 2025 1,115 Cash Balance at December 31, 2026 1,115 CITY OF KAUKAUNA 2026 BUDGET GRIGNON MANSION (219) REVENUE & EXPENDITURE SUMMARY Page 3 - 18 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Recycling And Garbage Collection 380,000 384,226 395,500 392,000 400,000 Other Revenue 15,000 9,066 15,000 10,000 10,000 TOTAL REVENUE 395,000 393,292 410,500 402,000 410,000 EXPENDITURES General Supplies 10,000 26,932 10,000 0 5,000 Refuse Disposal 216,000 216,000 127,000 127,000 127,000 TOTAL EXPENDITURES 226,000 242,932 137,000 127,000 132,000 OTHER FINANCING USES Transfer to General Fund 229,000 229,000 229,000 229,000 250,000 TOTAL OTHER FINANCING SOURCES 229,000 229,000 229,000 229,000 250,000 EXCESS (DEFICIT) OF REVENUE, OTHER FINANCING USES & EXPENDITURES (60,000) (78,640) 44,500 46,000 28,000 Cash Balance at December 31, 2024 (89,438) Cash Balance at December 31, 2025 (43,438) Cash Balance at December 31, 2026 (15,438) CITY OF KAUKAUNA 2026 BUDGET SOLID WASTE FUND (220) REVENUE & EXPENDITURE SUMMARY Page 3 - 19 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Registration Fee 165,000 159,577 150,000 153,806 150,000 TOTAL REVENUE 165,000 159,577 150,000 153,806 150,000 EXPENDITURES 0 0 0 0 0 TOTAL EXPENDITURES 0 0 0 0 0 OTHER FINANCING USES Operating Transfer to Debt Service 185,000 185,000 114,000 114,000 165,000 TOTAL OTHER FINANCING SOURCES 185,000 185,000 114,000 114,000 165,000 EXCESS (DEFICIT) OF REVENUE & OTHER FINANCING SOURCES OVER EXPEND. (20,000) (25,423) 36,000 39,806 (15,000) Cash Balance at December 31, 2024 (21,266) Cash Balance at December 31, 2025 18,540 Cash Balance at December 31, 2026 3,540 CITY OF KAUKAUNA 2026 BUDGET VEHICLE REGISTRATION FEE FUND (221) REVENUE AND EXPENDITURE SUMMARY Page 3 - 20 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Thilmany Mill 64,000 45,022 60,000 61,015 60,000 Nicolet Mill 22,000 14,828 20,000 22,345 20,000 TOTAL REVENUE 86,000 59,850 80,000 83,360 80,000 EXPENDITURES Contractual Services 0 0 0 0 0 Park Equipment Outlay 175,000 0 0 0 0 Thilmany Tip Fee Expenditures 0 0 0 0 0 TOTAL EXPENDITURES 175,000 0 0 0 0 OTHER FINANCING USES Transfer to Capital Projects 50,000 40,000 50,000 115,000 100,000 TOTAL OTHER FINANCING SOURCES 50,000 40,000 50,000 115,000 100,000 EXCESS (DEFICIT) OF REVENUE, OTHER FINANCING USES & EXPENDITURES (139,000) 19,850 30,000 (31,640) (20,000) Cash Balance at December 31, 2024 126,266 Cash Balance at December 31, 2025 94,626 Cash Balance at December 31, 2026 74,626 CITY OF KAUKAUNA 2026 BUDGET REDHILL LANDFILL FUND (222) REVENUE & EXPENDITURE SUMMARY Page 3 - 21 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes 3,500 3,500 3,500 3,500 3,550 Village of Little Chute Reimbursement 1,487 1,523 1,500 1,527 1,546 TOTAL REVENUE 4,987 5,023 5,000 5,027 5,096 EXPENDITURES Boardwalk Bridge Insurance 2,553 2,678 2,579 2,705 2,732 Boardwalk Bridge - Utilities 420 364 420 349 360 Boardwalk Bridge Maintenance 2,000 0 2,000 0 2,000 TOTAL EXPENDITURES 4,973 3,042 4,999 3,054 5,092 OTHER FINANCING SOURCES Transfer from General Fund 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANCING USES & EXPENDITURES 14 1,980 1 1,973 4 Cash Balance at December 31, 2024 5,687 Cash Balance at December 31, 2025 7,660 Cash Balance at December 31, 2026 7,664 CITY OF KAUKAUNA 2026 BUDGET NELSON CROSSING FUND (224) REVENUE & EXPENDITURE SUMMARY Page 3 - 22 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Tax 4,435,704 4,435,704 4,599,480 4,599,480 4,855,099 Interest Income 0 33,371 0 0 0 TOTAL REVENUE 4,435,704 4,469,075 4,599,480 4,599,480 4,855,099 EXPENDITURES Principal Payment 5,436,000 5,436,000 5,494,000 5,494,000 7,285,000 Interest Payment 1,882,920 1,882,920 2,604,934 2,604,934 2,525,019 Debt Service Fees 115,000 136,601 115,000 129,038 115,000 TOTAL EXPENDITURES 7,433,920 7,455,522 8,213,934 8,227,972 9,925,019 EXCESS (DEFICIT) REVENUES OVER EXPENDITURES (2,998,216) (2,986,447) (3,614,454) (3,628,492) (5,069,920) OTHER FINANCING SOURCES Refinancing Outstanding Debt 0 0 0 0 0 Premium Issuance (Interest Payment) 220,000 597,620 220,000 333,060 300,000 Operating Transfer In 2,709,250 2,713,248 3,178,454 3,449,819 4,818,515 TOTAL OTHER FINANCING SOURCES 2,929,250 3,310,867 3,398,454 3,782,879 5,118,515 EXCESS (DEFICIT) OF REVENUE & OTHER FINANCING SOURCES OVER EXPENDITURES (68,966) 324,420 (216,000) 154,387 48,595 Operating Transfers 2025 2026 TID #4 0 0 TID #5 1,213,981 1,513,840 TID #6 263,900 0 TID #8 690,545 300,925 TID #9 0 0 TID #10 95,638 98,013 TID #11 0 0 TID #12 313,578 1,686,103 ERTIF 16,813 16,363 Transfer from General Fund 250,000 0 Municpal Service Building Fund (404) 41,365 40,000 Vehicle Registration Fee Fund (221) 114,000 165,000 TIF Debt Repayment (465) 300,000 225,000 TIF Debt Repayment (450) 0 673,272 Special Assessment Fund (215) 150,000 100,000 3,449,819 4,818,515 CITY OF KAUKAUNA 2026 BUDGET DEBT SERVICE FUND (301) REVENUE AND EXPENDITURE SUMMARY Page 3 - 23 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Interest Income 0 52,417 0 0 0 Other Revenue - Loan Repayment 0 0 0 0 0 Other Revenue - Land Sales 0 555,944 0 0 0 TOTAL REVENUE 0 608,361 0 0 0 EXPENDITURES Industrial Park Expenditures 1,000 527 1,000 516 600 TOTAL EXPENDITURES 1,000 527 1,000 516 600 OTHER FINANCING USES Repayment of Due To General Fund 240,000 240,000 0 0 0 Transfer to Debt Service Fund 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 240,000 240,000 0 0 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (241,000) 367,834 (1,000) (516) (600) Cash Balance at December 31, 2024 926,712 Cash Balance at December 31, 2025 926,196 Cash Balance at December 31, 2026 925,596 CITY OF KAUKAUNA 2026 BUDGET INDUSTRIAL PARK FUND (401) REVENUE & EXPENDITURE SUMMARY Page 3 - 24 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - General 0 0 0 0 0 Interest Income 15,000 38,313 30,000 31,207 28,000 Other Revenue 0 0 0 0 0 TOTAL REVENUE 15,000 38,313 30,000 31,207 28,000 EXPENDITURES Office Equipment 0 1,735 0 2,276 0 Municipal Service Building 612 612 612 612 612 TOTAL EXPENDITURES 612 2,347 612 2,888 612 OTHER FINANCING SOURCES RDA Lease Bond 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 0 OTHER FINANCING USES RDA Principal Payment 0 0 0 0 0 RDA Interest Payment 0 0 0 0 0 Transfer to Debt Service Fund 35,000 38,998 20,000 41,365 40,000 TOTAL OTHER FINANCING SOURCES 35,000 38,998 20,000 41,365 40,000 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (20,612) (3,031) 9,388 (13,046) (12,612) Cash Balance at December 31, 2024 735,597 Cash Balance at December 31, 2025 722,551 Cash Balance at December 31, 2026 709,939 CITY OF KAUKAUNA 2026 BUDGET MUNCIPAL SERVICES DEPARTMENT BUILDING FUND (404) REVENUE AND EXPENDITURE SUMMARY Page 3 - 25 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 113,096 113,096 121,915 121,915 128,657 Personal Property State Aid 0 0 0 0 0 Other Revenue 0 0 0 0 0 TOTAL REVENUE 113,096 113,096 121,915 121,915 128,657 EXPENDITURES Interest 0 327,543 0 0 0 Remediation Cost 2,500 2,438 2,500 8,104 2,500 Marketing & Administration 500 4,536 500 150 500 TOTAL EXPENDITURES 3,000 334,516 3,000 8,254 3,000 OTHER FINANCING SOURCES Transfer From TID#6 as Recipient TID 420,000 420,000 364,733 364,733 0 TOTAL OTHER FINANCING SOURCES 420,000 420,000 364,733 364,733 0 OTHER FINANCING SOURCES (USES) Repayment of Due To Debt Service Fund 0 0 0 0 673,272 Transfer to Debt Service Fund 165,188 165,188 16,813 16,813 16,363 TOTAL OTHER FINANCING SOURCES 165,188 165,188 16,813 16,813 689,635 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 364,909 33,392 466,836 461,582 (563,978) Cash Balance at December 31, 2024 345,912 Cash Balance at December 31, 2025 807,493 Cash Balance at December 31, 2026 243,516 CITY OF KAUKAUNA 2026 BUDGET ErTID #1 FUND (450) REVENUE & EXPENDITURE SUMMARY "Lehrer LandFill" Page 3 - 26 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 130,558 130,558 145,280 145,280 133,563 Personal Property State Aid 4,929 4,929 23,565 23,565 23,565 State Computer Aids 3,492 3,492 3,492 3,492 3,492 Interest Income 0 0 0 0 0 Other Revenue 0 0 0 0 0 TOTAL REVENUE 138,979 138,980 172,337 172,337 160,620 OTHER FINANCING SOURCES G.O. Borrowing 0 0 0 0 0 Transfer From TID#6 as Recipient TID 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 0 EXPENDITURES Miscellaneous 20,000 290,035 20,000 0 20,000 Marketing & Administration 500 150 500 150 50,500 Developers Incentives 0 0 0 0 0 Interest 0 81,094 0 0 0 TOTAL EXPENDITURES 20,500 371,279 20,500 150 70,500 OTHER FINANCING USES Transfer to Debt Service Fund 50,750 50,750 0 0 0 Transfer 423 for Wayfinding Sign Project 0 0 0 0 227,800 Repayment of Due To General Fund 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 50,750 50,750 0 0 227,800 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 67,729 (283,050) 151,837 172,187 (137,680) Cash Balance at December 31, 2024 265,067 Cash Balance at December 31, 2025 437,254 Cash Balance at December 31, 2026 299,574 CITY OF KAUKAUNA 2026 BUDGET TAX INCREMENTAL DISTRICT #4 FUND (464) REVENUE & EXPENDITURE SUMMARY "Downtown District" Page 3 - 27 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 383,705 383,705 425,772 425,772 685,401 Personal Property State Aid 1,828 1,828 24,142 24,142 236,231 State Computer Aids 152 152 152 152 152 In Lieu of Tax - Medical Facility 107,000 123,183 110,000 82,000 82,000 Interest Income 0 188,450 60,000 276,540 250,000 Other Revenue (Land Sales) 500,000 0 0 0 0 TOTAL REVENUE 992,685 697,318 620,066 808,606 1,253,784 OTHER FINANCING SOURCES G.O. Borrowing 6,000,000 7,920,000 0 0 0 Transfer From TID#6 as Recipient TID 240,000 240,000 600,000 600,000 850,000 TOTAL OTHER FINANCING SOURCES 6,240,000 8,160,000 600,000 600,000 850,000 EXPENDITURES Property Acquisition 1,450 1,448 1,500 1,000 1,500 Marketing & Administration 150 11,128 150 612 150 Developers' Incentive 7,377,000 477,000 6,000,000 900,000 350,000 Interest 0 1,156,720 0 0 0 Bond Issuance Expense 0 172,181 110,000 0 0 TOTAL EXPENDITURES 7,378,600 1,818,477 6,111,650 901,612 351,650 OTHER FINANCING USES Transfer to Debt Service Fund 937,585 937,585 1,213,981 1,213,981 1,513,840 Repayment of Due To Debt Service 0 0 300,000 300,000 225,000 TOTAL OTHER FINANCING SOURCES 937,585 937,585 1,513,981 1,513,981 1,738,840 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (1,083,500) 6,101,257 (6,405,565) (1,006,986) 13,294 Cash Balance at December 31, 2024 1,328,754 Cash Balance at December 31, 2025 321,768 Cash Balance at December 31, 2026 335,061 CITY OF KAUKAUNA 2026 BUDGET TAX INCREMENTAL DISTRICT #5 FUND (465) REVENUE & EXPENDITURE SUMMARY "Commerce Crossing" (Former Dog Track Site) Page 3 - 28 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 958,074 968,957 783,853 783,853 1,055,695 Personal Property State Aid 5,227 5,227 236,231 236,231 236,231 State Computer Aids 7,750 7,750 7,750 7,750 7,750 Interest Income 0 0 0 0 0 In Lieu of Tax 0 0 0 56,610 0 TOTAL REVENUE 971,051 981,934 1,027,834 1,084,444 1,299,676 EXPENDITURES Marketing & Administration 18,000 8,867 18,000 9,000 10,000 Interest 0 12,622 0 0 0 Infrastructure Improvements 2,400 0 2,400 65,789 0 Storm Sewer Improvements 0 35,485 0 35,310 0 Developers Incentives 0 17,089 0 127,000 0 TOTAL EXPENDITURES 20,400 74,063 20,400 237,099 10,000 OTHER FINANCING USES Transfer to Debt Service Fund 210,800 210,800 263,900 263,900 0 Transfer to Fund 423 Fund - Wayfinding Sign 0 0 0 0 9,200 Transfer to TID ERTID #1 420,000 420,000 364,733 364,733 50,000 Transfer to Fund 464 (TID #4) 0 0 0 0 0 Transfer to Fund 465 (TID #5) 240,000 240,000 600,000 600,000 850,000 TOTAL OTHER FINANCING SOURCES 870,800 870,800 1,228,633 1,228,633 909,200 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 79,851 37,072 (221,199) (381,288) 380,476 Cash Balance at December 31, 2024 20,734 Cash Balance at December 31, 2025 (360,554) Cash Balance at December 31, 2026 19,922 CITY OF KAUKAUNA 2026 BUDGET TAX INCREMENTAL DISTRICT #6 FUND (466) REVENUE & EXPENDITURE SUMMARY "N.E.W. Industrial Park" Page 3 - 29 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 127,807 127,807 119,846 119,846 85,892 Personal Property State Aid 732 732 18,712 18,712 18,712 State Computer Aids 13,913 13,913 13,913 13,913 13,913 Interest Income 5,000 (144,593) 57,734 0 0 Other Revenue - Loan Repayment 80,747 (16,154) 18,181 0 0 TOTAL REVENUE 228,199 (18,295) 228,386 152,471 118,517 OTHER FINANCING SOURCES Transfer in frm TIDS 0 758,345 0 0 0 G.O. Borrowing 0 (3,680,000) 0 0 0 TOTAL OTHER FINANCING SOURCES 0 (2,921,655) 0 0 0 EXPENDITURES Trails & Walking Bridge 0 0 0 0 0 Marketing & Administration 150 339 150 150 150 Library Garden 0 0 0 0 0 Developers Incentives 0 (3,158,750) 0 0 0 Interest 0 92,272 0 0 0 TOTAL EXPENDITURES 150 (3,066,139) 150 150 150 OTHER FINANCING USES Bond Issuance Expense 0 (80,000) 0 0 0 Transfer to Debt Service Fund 602,040 602,040 690,545 690,545 300,925 Repayment of Due To General Fund 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 602,040 522,040 690,545 690,545 300,925 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (373,991) (395,851) (462,309) (538,224) (182,558) Cash Balance at December 31, 2024 939 Cash Balance at December 31, 2025 (537,285) Cash Balance at December 31, 2026 (719,842) CITY OF KAUKAUNA 2026 BUDGET TAX INCREMENTAL DISTRICT #8 FUND (468) REVENUE & EXPENDITURE SUMMARY "The Gustman (Grand Kakalin) Site" Page 3 - 30 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 37,947 37,947 42,858 42,858 31,736 Personal Property State Aid 220 220 1,238 1,238 1,238 State Computer Aids 0 0 0 0 0 Interest Income 0 0 0 0 0 Other Revenue 0 0 0 0 0 TOTAL REVENUE 38,167 38,167 44,096 44,096 32,974 OTHER FINANCING SOURCES G.O. Borrowing 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 0 EXPENDITURES Marketing & Administration 150 150 150 150 150 Interest 0 21,586 0 0 0 TOTAL EXPENDITURES 150 21,736 150 150 150 OTHER FINANCING USES Transfer to Fund 423 Fund - Wayfinding Sign 0 0 0 0 25,400 Repayment of Due To General Fund 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 25,400 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 38,017 16,431 43,946 43,946 7,424 Cash Balance at December 31, 2024 58,962 Cash Balance at December 31, 2025 102,908 Cash Balance at December 31, 2026 110,333 CITY OF KAUKAUNA 2026 BUDGET TAX INCREMENTAL DISTRICT #9 FUND (469) REVENUE & EXPENDITURE SUMMARY "Between the Parks" Page 3 - 31 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 178,829 178,829 208,455 208,455 198,500 Personal Property State Aid 0 0 10,083 10,083 10,083 State Computer Aids 0 0 0 0 0 Interest Income 0 0 0 0 0 Other Revenue 0 0 0 0 0 TOTAL REVENUE 178,829 178,829 218,538 218,538 208,583 OTHER FINANCING SOURCES G.O. Borrowing 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 0 EXPENDITURES Marketing & Administration 150 150 150 150 150 Interest 0 20,113 0 0 0 TOTAL EXPENDITURES 150 20,263 150 150 150 OTHER FINANCING USES Transfer to Fund 423 Fund - Wayfinding Sign 0 0 0 0 25,700 Transfer to Debt Service Fund 77,888 77,888 95,638 95,638 98,013 Repayment of Due To General Fund 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 77,888 77,888 95,638 95,638 123,713 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 100,792 80,679 122,751 122,751 84,721 Cash Balance at December 31, 2024 118,329 Cash Balance at December 31, 2025 241,080 Cash Balance at December 31, 2026 325,801 CITY OF KAUKAUNA 2026 BUDGET TAX INCREMENTAL DISTRICT #10 FUND (470) REVENUE & EXPENDITURE SUMMARY "The Donary Project" Page 3 - 32 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 153,872 153,872 161,004 161,004 147,065 Personal Property State Aid 0 0 16,383 16,383 16,383 State Computer Aids 0 0 0 0 0 Interest Income 0 0 0 0 0 Other Revenue 0 0 0 0 0 TOTAL REVENUE 153,872 153,872 177,387 177,387 163,448 OTHER FINANCING SOURCES G.O. Borrowing 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 0 EXPENDITURES Marketing & Administration 150 150 150 150 150 Interest 0 718 0 0 0 TOTAL EXPENDITURES 150 868 150 150 150 OTHER FINANCING USES Transfer to Debt Service Fund 0 0 0 0 0 Transfer to Fund 423 Fund - Wayfinding Sign 0 0 0 0 47,500 TOTAL OTHER FINANCING SOURCES 0 0 0 0 47,500 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 153,722 153,004 177,237 177,237 115,798 Cash Balance at December 31, 2024 225,307 Cash Balance at December 31, 2025 402,544 Cash Balance at December 31, 2026 518,341 CITY OF KAUKAUNA 2026 BUDGET TAX INCREMENTAL DISTRICT #11 FUND (471) REVENUE & EXPENDITURE SUMMARY "The Bernatello Project" Page 3 - 33 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - TIF 0 0 34,084 34,084 7,085 State Computer Aids 0 0 0 0 0 Interest Income 15,000 162,638 15,000 85,304 56,627 Other Revenue - Loan Repayment 0 48,232 0 48,676 19,288 TOTAL REVENUE 15,000 210,870 49,084 168,063 83,000 OTHER FINANCING SOURCES G.O. Borrowing 3,055,000 3,680,000 0 0 0 TOTAL OTHER FINANCING SOURCES 3,055,000 3,680,000 0 0 0 EXPENDITURES Interest 0 13,676 0 0 0 Marketing & Administration 10,150 31,169 10,150 7,000 10,000 Infrastructure Improvements 0 0 0 0 0 Developers' Incentive 3,600,000 3,158,750 0 50,000 40,000 TOTAL EXPENDITURES 3,610,150 3,203,594 10,150 57,000 50,000 OTHER FINANCING USES Bond Issuance Expense 0 80,000 0 0 0 Transfer to TIDs 0 758,345 0 0 0 Transfer to Debt Service Fund 0 0 313,578 313,578 1,686,103 Transfer to Fund 423 Fund - Wayfinding Sign 0 0 0 0 47,500 Repayment of Due To General Fund 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 838,345 313,578 313,578 1,733,603 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES (540,150) (151,070) (274,644) (202,515) (1,700,603) Cash Balance at December 31, 2024 579 Cash Balance at December 31, 2025 (201,936) Cash Balance at December 31, 2026 (1,902,539) CITY OF KAUKAUNA 2026 BUDGET TAX INCREMENTAL DISTRICT #12 FUND (472) REVENUE & EXPENDITURE SUMMARY "Uptown/Downtown" Page 3 - 34 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes 3,000 101 3,000 101 2,000 Subdivision Fee 54,000 15,250 35,000 65,008 20,000 Interest Income 0 0 0 0 0 Other Revenue 0 0 0 0 0 TOTAL REVENUE 57,000 15,351 38,000 65,109 22,000 OTHER FINANCING SOURCES G.O. Borrowing 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 0 EXPENDITURES District Expenditures Infrastructure Improvements 0 0 0 0 0 TOTAL EXPENDITURES 0 0 0 0 0 OTHER FINANCING USES Transfer to Debt Service Fund 0 0 0 0 0 Repayment of Due To General Fund 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 0 EXCESS (DEFICIT) OF REVENUE, OTHER FINANC. SOURCES & EXPENDITURES 57,000 15,351 38,000 65,109 22,000 Cash Balance at December 31, 2024 207,424 Cash Balance at December 31, 2025 272,533 Cash Balance at December 31, 2026 294,533 CITY OF KAUKAUNA 2026 BUDGET SUBDIVISION FEES FUND (701) REVENUE & EXPENDITURE SUMMARY Page 3 - 35 Page 3 - 36 GENERAL 1000 REDEVELOP DEBT CAPITAL GRIGNON SPECIAL OTHER TAX INCREMENT STORM SANITARY FUND ISLANDS AUTHORITY SERVICE PROJECTS MANSION ASSESSMENT SPECIAL REVS DISTRICTS SEWER UTLY SEWER UTLY TOTAL TAXES 10,875,590 0 0 4,855,099 500,000 0 0 5,550 2,555,594 0 0 18,791,833 SPECIAL ASSESSMENTS 0 0 0 0 0 0 1,956,570 0 0 0 0 1,956,570 INTERGOVERNMENTAL 5,682,917 0 0 0 0 0 0 0 567,750 0 0 6,250,667 SANITARY SEWER SERVICE FEES 0 0 0 0 0 0 0 0 0 0 4,683,082 4,683,082 STORM SEWER SERVICE FEES 0 0 0 0 0 0 0 0 0 1,933,140 0 1,933,140 LICENSE AND PERMITS 550,600 0 0 0 0 0 0 0 0 8,000 0 558,600 COURT FINES AND FORFEITURES 123,000 0 0 0 0 0 0 0 0 0 0 123,000 CHARGES FOR SERVICE 1,602,249 0 0 0 0 0 0 0 0 0 0 1,602,249 INTEREST 467,500 0 52,000 0 0 0 300,000 0 0 4,000 2,500 826,000 LOAN PAYMENTS 0 0 100,000 0 0 0 0 0 0 0 0 100,000 OTHER 1,404,407 20,000 0 5,118,515 8,206,100 13,000 0 661,546 1,175,915 161,000 500,000 17,260,483 TOTAL REVENUE SOURCES 20,706,263 20,000 152,000 9,973,614 8,706,100 13,000 2,256,570 667,096 4,299,259 2,106,140 5,185,582 54,085,624 BUDGETED REVENUE SOURCES - ALL FUNDS 2026 BUDGET CITY OF KAUKAUNA Page 4 - 1 GENERAL FUND 38.3% DEBT SERVICE 18.4% CAPITAL PROJECTS 16.1% SANITARY SEWER UTILITY 9.6% PARK DEVELOPMENT 7.9% SPECIAL ASSESSMENT 4.2% STORM SEWER UTILITY 3.9% OTHER SPECIAL REVENUES 1.2% 1000 ISLANDS 0.0% REDEVELOPMENT AUTHORITY 0.3% GRIGNON MANSION 0.0% CITY OF KAUKAUNA 2026 Budgeted Revenues - All Funds Page 4 - 2 TAXES 34.7% OTHER 31.9% INTERGOVERNMENTAL 11.6% SANITARY SEWER FEES 8.7% SPECIAL ASSESSMENTS 3.6% STORM SEWER UTILITY 3.6% CHARGES FOR SERVICE 3.0% LICENSE & PERMITS 1.0% INTEREST 1.5% COURT FINES 0.2% LOAN PAYMENTS 0.2% CITY OF KAUKAUNA 2026 Budgeted Revenues by Source - All Funds Page 4 - 3 CITY OF KAUKAUNA 2026 BUDGET REVENUE COMPARISON BY REVENUE SOURCE There are three primary sources of tax revenue for the City. Property tax, which includes tax on real estate and personal property, is the largest and most significant revenue source. Property tax represents 77.95% of all budgeted taxes and 40.94% of all general fund revenue sources budgeted. The property tax levy is budgeted to increase $374,982 or 4.6% for 2026. There is also a State program that rewards municipalities for controlling expenditures by providing additional State aids. The City has consistently qualified for this aid and is expected to do so again this year. The second tax revenue source is the payment on lieu of taxes from the City’s electric and water utilities. This payment is based on the current tax rate and the value of utility property in the City. As the tax rate fluctuates due to changes in State law related to funding education, this revenue source is also likely to fluctuate. In 2026, this tax represents 9.66% of all general fund revenue sources. This tax source also funds the Redevelopment Authority lease payment for the City Hall and Police Department building. The third tax revenue is the County Sales Tax of 0.5%. The budget amount for this tax source is $229,500 for 2026. 11,000,000 12,000,000 13,000,000 14,000,000 15,000,000 16,000,000 17,000,000 18,000,000 19,000,000 2026 Budget 2025 Est Actuals 2024 Actuals 2023 Actuals 2022 Actuals Dollars CITY OF KAUKAUNA Tax Revenue Comparison Page 4 - 4 CITY OF KAUKAUNA 2026 BUDGET REVENUE COMPARISON BY REVENUE SOURCE Intergovernmental revenues are comprised of state shared revenue, state fire insurance dues, state law enforcement grants, state highway aids, county aids and local school district subsidy of the City’s Environmental Center. The graph above shows a consistent trend upward with this aid. The largest of the intergovernmental revenues is state shared revenue. This revenue source has per capita, aid able revenue and expenditure restraint components. Shared revenue accounts for 50.7% of all intergovernmental revenues in the general fund and 13.9% of all general fund revenues. State shared revenue is budgeted to increase slightly for the 2026 budget. This revenue source is very sensitive to political adjustments by the State Legislature; therefore, property tax is often viewed as the most likely source of additional revenues. Continuation of and changes to this revenue source has been the subject of considerable debate in the State Legislature during the past years. The next largest source of intergovernmental revenue sources is state highway aids which is budgeted at $1,539,267 for 2026 and accounts for 7.4% of all general fund revenue sources. This source is expected to have a significant increase of $190,217 or 14.1% when compared to 2025. The State’s current commitment to reducing taxes and the state of the economy are likely to have some lingering negative effects on state revenues to municipalities in the future. The other intergovernmental revenue sources are relatively small and likely to see modest growth in future years. Page 4 - 5 CITY OF KAUKAUNA 2026 BUDGET REVENUE COMPARISON BY REVENUE SOURCE The City of Kaukauna finances special assessment projects such as street improvements, sanitary sewer mains and laterals, water mains and sidewalk replacement primarily by issuing long-term debt. A resolution established in 2015 allows for all special assessments to be repaid within a ten-year period. This revenue stream is used to repay the debt that was used to finance the projects initially. The amount of assessable work that is done on a yearly basis can vary greatly. Beginning in 2013, the City was constructing few assessable projects therefore budgeted revenues are decreasing. Due to the uncertain nature of this revenue source, the City will utilize a decreasing amount of special assessment monies to offset the required tax levy in debt service funds. These monies are accounted for in a special revenue fund referred to as the Special Assessment Fund. Page 4 - 6 CITY OF KAUKAUNA 2026 BUDGET REVENUE COMPARISON BY REVENUE SOURCE Other revenue sources consist of regulation and compliance revenues, charges for service other than sewer user fees, use of property and money and operating transfers. Some of the smaller components within this revenue source such as building permits, police fines, swimming pool user fees and interest on investments are heavily influenced by external factors. The remaining components of other revenue sources are primarily related to user fees and license fees. 2,000,000 12,000,000 22,000,000 32,000,000 2026 Budget 2025 Est Actuals 2024 Actuals 2023 Actuals 2022 Actuals Dollars CITY OF KAUKAUNA Other Revenues Comparison Page 4 - 7 CITY OF KAUKAUNA 2026 BUDGET REVENUE COMPARISON BY REVENUE SOURCE The City established a separate Sanitary Sewer Utility effective January 1, 2012, to account for all sanitary sewer system operations. This utility’s revenues are structured to recover annual operating costs while maintaining adequate reserves for system sustainability and capital improvements. Several years ago, a substantial rate increase was implemented to support the City’s share of costs associated with a major plant expansion at the Heart of the Valley Metropolitan Sewerage District (HOVMSD). Since that expansion, treatment costs have remained relatively stable. The current sewer user volume rate is $8.75 per 100 cubic feet, which became effective July 1, 2023, and will remain unchanged for the 2026 budget year. As part of the annual budget process, the sewer rate is reviewed to ensure that revenues are sufficient to meet all operating and debt obligations. Additionally, bond covenants require the Utility to maintain a minimum debt coverage ratio of 1.25 times annual revenues. Should operating results or debt coverage fall below required thresholds, an adjustment to the sewer rate will be recommended. Page 4 - 8 CITY OF KAUKAUNA 202 6 BUDGET REVENUE COMPARISON BY REVENUE SOURCE The C ity established a Storm Sewer Utility in 2009, with the first user rate implemented in 2010, to fund and account for the construction and maintenance of mandated stormwater quality improvements and retention facilities. The Utility’s revenue is set at a level sufficient to recover annual operating costs and maintain adequate reserves to ensure long-term system sustainability. Rev enue increased significantly during the Utility’s initial three years due to system expansion and regulatory compliance efforts but has remained relatively stable since 2013. The current Equivalent Residential Unit (ERU) rate was most recently adjusted to $11.00 per ERU per month, effective January 2025, and is projected to remain unchanged for the 2026 budget year. Si nce inception, the storm sewer system and the associated operational and maintenance responsibilities have continued to grow, resulting in gradual increases in operating costs over time. As part of the annual budget process, the storm sewer rate is reviewed to verify that revenues are sufficient to meet all operational and debt service obligations. In addition, bond covenants require the Utility to maintain a minimum debt coverage ratio of 1.25 times annual revenues. If operating performance or debt coverage falls below required levels, a rate adjustment will be recommended. Page 4 - 9 Page 4 - 10 CITY OF KAUKAUNA 2026 BUDGET SUMMARY OF LONG-TERM DEBT PRACTICES, POLICIES, AND FUTURE PROJECTIONS Historical Perspective: The City of Kaukauna has historically used general obligation debt to finance all of its capital improvements until 2013. In 2013 the City started to issue revenue bonds to finance utility projects. The schedule on page 5-3 displays each bond note by the funding source to repay each note. The schedule on page 5-4 indicates that all the current long-term debt will mature within the next 10 years. The exception to this is the utility and lease revenue bonds will mature within 20 years. The City has historically issued long-term debt in maturities of ten years or less for General Obligation issues. P age 5-5 shows the City’s outstanding long-term debt and percent of legal debt limit. It is also considerably less than it was as of December 31, 2012. Long term general obligation debt rose considerably from 2002 to 2012 primarily as a result of the purchase and development of industrial park property, development of a downtown TID, acquisition of Fox Valley Greyhound Park for redevelopment and to meet the infrastructure demands of a growing community. From the concerted efforts to reduce outstanding general obligation debt since 2013 allowed the City to address space needs deficiencies within municipal facilities in 2015-2020. The ability of the City to pay off long-term debt has remained strong over the past five years as shown on Page 5- 6 since tax incremental district debt and industrial park related debt is serviced by land sales and tax incremental revenues. This schedule shows that the net Levy needed to pay debt has been on a downward trend for the past several years. The gr aph on Page 5-6 depicts a downward trend with the overall City Debt limit, giving the city more borrowing power if needed for future projects. Page 5-6 also graphically illustrates the historical trend of tax incremental debt and all other general obligation debt. In the past ten years general obligation debt excluding tax incremental financing debt has been between 15.4% and 34.7% of the City’s legal debt limit. At the end of 2025, general obligation debt excluding tax incremental financing debt is expected to decrease based the cities equalized value growth and consistent payment of debt each year. The ov erall general obligation debt including TID debt less debt service stabilization funds is at 60.0% of the legal limit at year end 2025. Based on planned capital improvements and debt schedule payoff this is expected to continue its downward trend in 2026. The s chedule on page 5-7 shows that the net debt levied per capita and the debt subject to the tax levy debt. The ratio of net levied debt to equalized value had decreased appreciably since 2011. In 2017 the City made some major capital improvement to the downtown facilities that causes this to increase. Property valuation compared to debt is a very good indicator of the City’s ability to satisfy its debt service requirements. Even with the sharp increase in 2020, the city’s ability to satisfy debt remains strong. This ratio is expected to remain stable. The s chedule on page 5-8 indicates that the ratio of net general obligation debt to general fund expenditures has remained constant since 2015. Although the ratio between debt service requirements and general fund expenditures has increased from the Space Needs efforts, the information on page 5-8 would suggest that this ratio will continue to increase modestly over the next few years. This ratio is a good indicator that the City is not shifting operational type costs over to long-term debt. Page 5 - 1 Future Projections: The schedule on page 5-9 details the effect of anticipated future debt service requirements. The footnotes indicate the estimated future long-term debt. The most noteworthy column on this schedule is the column that indicates anticipated future tax levy impacts (right-most column). Going forward the City plans on continuing to issue revenue bonds for utility projects and finance special assessment projects with available funds to the extent possible. This strategy will reduce the annual general obligation borrowing to an average of $5,000,000 per year. Based upon the assumptions in this schedule, the City will continually use levy dollars to pay down debt. With past efforts, the need for levy dollars to pay down debt has leveled off and is expected to stay this way for the foreseeable future. Page 5 - 2 OUTSTANDING PRINCIPAL OUTSTANDING ORIGINAL BALANCE TO BE BALANCE PRINCIPAL INTEREST DEC. 31, RETIRED DEC. 31, DESCRIPTION AMOUNT RATE 2025 2026 2026 GENERAL OBLIGATION 2015 General Obligation Notes 1,650,000 3.08% 575,000 250,000 325,000 2017 General Obligation Notes 8,050,000 2.46% 2,930,000 880,000 2,050,000 2018 General Obligation Notes 3,680,000 2.92% 2,285,000 755,000 1,530,000 2019 General Obligation Notes 5,025,000 2.23% 3,400,000 500,000 2,900,000 2020 General Obligation Notes 6,750,000 1.32% 5,850,000 350,000 5,500,000 2021 General Obligation Notes 5,200,000 1.54% 4,600,000 300,000 4,300,000 2022 General Obligation Notes 6,000,000 3.62% 5,700,000 600,000 5,100,000 2023 General Obligation Notes 3,240,000 3.68% 3,240,000 0 3,240,000 2023B General Obligation Notes (BAN) 5,520,000 4.25% 5,520,000 0 5,520,000 2024A General Obligation Notes 5,475,000 3.87% 5,375,000 100,000 5,275,000 2025A General Obligation Notes 4,800,000 4.06% 4,800,000 100,000 4,700,000 TOTAL GENERAL OBLIGATION DEBT 44,275,000 3,835,000 40,440,000 TAX INCREMENTAL DISTRICT NO. 5 2019B Refund of 2010 General Obligation Bonds 6,030,000 2.83% 4,625,000 350,000 4,275,000 2020A General Obligation Notes 3,050,000 1.32% 650,000 650,000 0 2024B Taxable Notes Anticipation Notes 7,920,000 5.45% 7,920,000 0 7,920,000 TOTAL TAX INCREMENTAL DISTRICT NO. 5 13,195,000 1,000,000 12,195,000 ENVIRONMENTAL REMEDIATION TID NO. 1 2018A General Obligation Note 100,000 2.87% 50,000 15,000 35,000 TOTAL ENVIRONMENTAL REMEDIATION TID NO. 1 50,000 15,000 35,000 TAX INCREMENTAL DISTRICT NO. 8 2017A General Obligation Notes 200,000 2.68% 45,000 20,000 25,000 2017 General Obligation Notes 1,565,000 2.23% 660,000 125,000 535,000 2018A General Obligation Notes 850,000 2.88% 435,000 125,000 310,000 TOTAL TAX INCREMENTAL DISTRICT NO. 8 1,140,000 270,000 870,000 TAX INCREMENTAL DISTRICT NO. 10 2018 General Obligation Notes 570,000 2.92% 295,000 90,000 205,000 TOTAL TAX INCREMENTAL DISTRICT NO. 10 295,000 90,000 205,000 TAX INCREMENTAL DISTRICT NO. 12 2021B General Obligation Note (Taxable) 3,680,000 1.70% 2,770,000 1,650,000 1,120,000 TOTAL TAX INCREMENTAL DISTRICT NO. 12 2,770,000 1,650,000 1,120,000 TOTAL GENERAL OBLIGATION DEBT 61,725,000 6,860,000 54,865,000 REVENUE BONDS SANITARY SEWER UTILITY 2013 Revenue Bonds 1,950,000 3.67% 475,000 150,000 325,000 2015 Revenue Bonds 1,225,000 3.48% 500,000 100,000 400,000 2016 Revenue Bonds 1,225,000 2.37% 550,000 75,000 475,000 2018 Revenue Bonds 1,190,000 2.37% 875,000 50,000 825,000 2022 Revenue Bonds 8,095,000 4.52% 7,870,000 75,000 7,795,000 2025 Revenue (BAN) 6,650,000 4.46% 6,650,000 0 6,650,000 TOTAL SANITARY SEWER UTILITY 16,920,000 450,000 16,470,000 STORM SEWER UTILITY 2016 Revenue Bonds 1,350,000 2.20% 600,000 100,000 500,000 2022 Revenue Bonds 9,140,000 4.45% 8,365,000 295,000 8,070,000 TOTAL STORM SEWER UTILITY 8,965,000 395,000 8,570,000 LEASE REVENUE BONDS 2015 RDA Lease 10,500,000 3.88% 6,375,000 425,000 5,950,000 TOTAL Lease Revenue Bonds 6,375,000 425,000 5,950,000 CITY OF KAUKAUNA 2026 BUDGET SUMMARY OF INDEBTEDNESS, PRINCIPAL ONLY AS OF DECEMBER 31, 2025 Page 5 - 3 TAX TAX TAX TAX TAX ENVIRONMENTAL STORM SANITARY DEBT INCREMENTAL INCREMENTAL INCREMENTAL INCREMENTAL INCREMENTAL REMEDIATION WATER SEWER SERVICE DISTRICT #5 DISTRICT #6 DISTRICT #8 DISTRICT #10 DISTRICT #12 TID UTILITY UTILITY GRAND YEAR FUND DEBT DEBT DEBT DEBT DEBT DEBT DEBT DEBT TOTAL 2026 6,194,777 1,513,840 0 300,925 98,013 1,686,103 16,363 756,054 1,347,817 11,913,891 2027 6,479,876 2,571,615 0 327,113 100,119 217,953 15,894 753,216 1,206,157 11,671,941 2028 11,208,387 2,594,228 0 302,800 111,788 235,353 20,325 759,673 7,698,251 22,930,804 2029 5,694,256 8,116,020 0 131,375 0 237,163 0 760,048 873,470 15,812,331 2030 5,868,850 0 0 152,250 0 233,563 0 753,198 870,320 7,878,180 2031 5,717,913 0 0 0 0 254,625 0 745,948 870,695 7,589,180 2032 4,824,925 0 0 0 0 0 0 743,298 864,645 6,432,868 2033 4,171,406 0 0 0 0 0 0 749,298 862,245 5,782,949 2034 4,004,406 0 0 0 0 0 0 743,548 858,438 5,606,391 2035 4,339,281 0 732,175 858,538 5,929,994 2036 503,891 0 735,388 857,600 2,096,878 59,007,967 14,795,703 0 1,214,463 309,919 2,864,758 52,581 8,231,840 17,168,176 103,645,406 2026 Budget AS OF DECEMBER 31, 2025 CITY OF KAUKAUNA ANNUAL PRINCIPAL AND INTEREST DEBT SERVICE REQUIREMENTS Page 5 - 4 FISCAL EQUALIZED PERCENT OF YEAR PROPERTY LONG-TERM LEGAL END VALUE DEBT DEBT LIMIT 2025 2,056,463,100 61,725,000 60.0% 2024 1,836,322,700 62,250,000 67.8% 2023 1,701,745,100 54,090,000 63.6% 2022 1,463,310,100 50,375,000 68.9% 2021 1,314,411,300 49,365,000 75.1% 2020 1,208,319,100 44,245,000 73.2% 2019 1,153,793,700 42,290,000 73.3% 2018 1,088,410,600 42,090,000 77.3% 2017 1,027,973,700 40,300,000 78.4% 2016 987,297,400 35,400,000 71.7% CITY OF KAUKAUNA 2026 BUDGET SUMMARY OF LONG-TERM DEBT AND PERCENT OF LEGAL DEBT LIMIT FOR THE FISCAL YEARS 2016 THROUGH 2025 Page 5 - 5 78.9% 71.7% 78.4% 77.3% 73.3% 73.2% 75.1% 68.9% 63.6% 67.8% 60.0% 44.2% 40.1% 49.4% 51.1% 49.3% 51.9% 51.1% 48.6% 48.2% 46.8% 43.0% 34.7% 31.6% 29.0% 26.2% 24.0% 21.3% 24.0% 20.3% 15.4% 21.0% 17.0% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Percentage Fiscal Year Total % General Obligation % Tax Incremental District % Page 5 - 6 TOTAL PAYABLE DEBT RATIO OF NET NET LEVIED GENERAL FROM SUBJECT LEVIED DEBT DEBT LEVY POPU- EQUALIZED OBLIGATION OTHER TO TAX TO EQUALIZED PER YEAR LATION VALUE DEBT FUNDS LEVY VALUE CAPITA 2025 18,548 2,056,463,100 61,725,000 (5,985,000) 67,710,000 3.29% 3,650.53 2024 18,250 1,836,322,700 62,250,000 1,435,000 60,815,000 3.31% 3,332.33 2023 17,701 1,701,745,100 54,090,000 (5,424,000) 59,514,000 3.50% 3,362.18 2022 17,415 1,463,310,100 50,375,000 (1,756,900) 52,131,900 3.56% 2,993.51 2021 16,500 1,314,411,300 49,365,000 24,979,441 24,385,559 1.86% 1,477.91 2020 16,363 1,208,319,100 44,245,000 17,864,943 26,380,057 2.18% 1,612.18 2019 16,250 1,153,793,700 42,290,000 16,864,707 25,425,293 2.20% 1,564.63 2018 16,049 1,088,410,600 42,090,000 18,323,497 23,766,503 2.18% 1,480.87 2017 15,926 1,027,973,700 40,300,000 18,810,105 21,489,895 2.09% 1,349.36 2016 15,848 987,297,400 35,400,000 19,852,296 15,547,704 1.57% 981.05 2015 15,799 944,939,900 37,265,000 21,260,722 16,004,278 1.69% 1,012.99 2014 15,725 922,944,000 35,925,000 19,633,810 16,291,190 1.77% 1,036.01 CITY OF KAUKAUNA 2026 Budget RATIO OF NET GENERAL OBLIGATION DEBT TO EQUALIZED VALUE AND NET GENERAL OBLIGATION DEBT PER CAPITA Page 5 - 7 BUDGETED RATIO OF TOTAL GENERAL G.O. DEBT G.O. DEBT FUND TO GENERAL YEAR PRINCIPAL INTEREST SERVICE EXPENDITURES EXPENDITURES 2026 6,860,000 2,281,176 9,141,176 20,706,263 44.15% 2025 5,325,000 2,347,931 7,672,931 19,756,868 38.84% 2024 5,235,000 1,616,117 6,851,117 18,830,495 36.38% 2023 5,045,000 1,346,587 6,391,587 16,844,389 37.94% 2022 4,740,000 1,144,588 5,884,588 15,751,680 37.36% 2021 4,480,000 1,431,924 5,911,924 15,025,980 39.34% 2020 4,350,000 1,289,718 5,639,718 14,584,478 38.67% 2019 4,724,830 1,311,918 6,036,748 14,208,443 42.49% 2018 4,435,000 1,300,541 5,735,541 13,696,802 41.88% 2017 3,350,000 1,081,513 4,431,513 13,350,604 33.19% 2016 3,390,000 1,199,099 4,589,099 13,422,675 34.19% CITY OF KAUKAUNA 2026 BUDGET RATIO OF GENERAL OBLIGATION DEBT SERVICE TO BUDGETED GENERAL FUND EXPENDITURES Page 5 - 8 TOTAL VEHICLE STORM CURRENT CURRENT AND ACTUAL REGISTRATION WATER PRINCIPAL FUTURE FUTURE DEBT SERVICE TID #5 TID #6 TID #8 TID #10 TID #12 ERTIF & UTILITY ONLY TAX LEVY DEBT SERVICE PRINCIPAL ONLY YEAR REQUIREMENTS PAYMENTS PAYMENTS PAYMENTS PAYMENTS PAYMENTS PAYMENTS SPCL ASMNT TRAN PAYMENTS IMPACT REQUIREMENTS LEVY IMPACT 2026 7,285,000 1,000,000 0 870,000 205,000 1,120,000 35,000 165,000 0 3,890,000 0 3,890,000 2027 7,410,000 2,100,000 0 305,000 95,000 200,000 15,000 160,000 0 4,985,531 100,000 5,085,531 2028 12,495,000 2,175,000 0 290,000 110,000 220,000 20,000 160,000 0 9,736,044 10,000 9,746,044 2029 12,695,000 7,920,000 0 125,000 0 225,000 0 160,000 0 4,492,850 600,000 5,092,850 2030 5,100,000 0 0 150,000 0 225,000 0 160,000 0 4,687,850 500,000 5,187,850 2031 4,875,000 0 0 0 0 250,000 0 160,000 0 4,460,350 600,000 5,060,350 2032 3,915,000 0 0 0 0 0 160,000 0 3,593,300 1,500,000 5,093,300 2033 3,425,000 0 0 0 0 0 160,000 0 2,966,250 2,100,000 5,066,250 2034 1,925,000 0 0 0 0 0 160,000 0 1,463,750 3,600,000 5,063,750 2035 2,150,000 0 0 0 0 0 160,000 0 1,608,125 3,500,000 5,108,125 2036 425,000 0 0 0 0 0 160,000 0 0 5,000,000 5,000,000 2037 425,000 0 0 0 0 0 160,000 0 0 5,000,000 5,000,000 2038 425,000 0 0 0 0 0 160,000 0 0 5,000,000 5,000,000 2039 425,000 0 0 0 0 0 160,000 0 0 5,000,000 5,000,000 62,975,000 13,195,000 0 1,740,000 410,000 2,240,000 70,000 2,245,000 0 41,884,050 32,510,000 74,394,050 The future debt service amounts above assume borrowing $5 million in 2026, $6.5 million in 2027 and $4.5 million 2028 CITY OF KAUKAUNA 2026 BUDGET CURRENT AND FUTURE DEBT SERVICE REQUIREMENTS - PRINCIPAL ONLY Page 5 - 9 Page 5 - 10 CITY OF KAUKAUNA 2026 BUDGET CAPITAL PROJECTS SUMMARY Historical Perspective: The City uses long-term debt to finance major equipment purchases such as road graders, fire trucks and ambulances, which tend to have a significant impact on the operating budget in the year purchased. The City also issues long-term debt to finance updates to Parks and Pools, Utility Projects, Infrastructure, and buildings. As the city grows the City’s debt capacity may also be used to address future development such as Industrial parks. The five-year capital projects schedule beginning on page 6-7 summarizes anticipated projects. It is also anticipated that additional projects will be added or removed from years 2026 through 2030. Future Perspective: The schedule on page 5-9 indicates consistent debt service requirements for the foreseeable future and is based on $5,000,000 of new borrowing for General Infrastructure, Equipment and buildings. Borrowing is expected to remain around the $3.5 - $5m per year. The market is great for interest rates. If it makes sense, a recommendation to Council will be made to borrow more than one years worth of projects to capitalize on the lower interest rates. With each new borrowing, the debt service payments are structured to remain as level as possible from year to year to have the least amount of impact on the levy. Page 6 - 1 CITY OF KAUKAUNA DESCRIPTION BALANCE AS OF JANUARY 1, 2025 Assigned for Subsequent Years Expenditures 10,530,691 PROJECTED CHANGE IN FUND BALANCE FROM OPERATIONS Revenues & Other Financing Sources 8,203,446 Expenditures (9,244,033) SUBTOTAL (1,040,587) PROJECTED BALANCE AS OF DECEMBER 31, 2025 Assigned for Subsequent Years Expenditures 9,490,104 2026 BUDGET CAPITAL PROJECTS FUNDS (420, 421, 422, 423) PROJECTED FUND BALANCE AS OF DECEMBER 31, 2025 BALANCE Page 6 - 2 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE State Gants 0 0 0 50,000 0 Other Revenue 0 1,744 0 0 0 Interest 25,000 106,745 25,000 90,000 75,000 TOTAL REVENUE 25,000 108,489 25,000 140,000 75,000 EXPENDITURES Street Improvement 2,500,000 2,888,286 3,500,000 3,200,000 4,200,000 Property Acquisition 0 0 0 0 0 Sidewalk Replacement 200,000 160,422 40,000 170,000 165,000 Miscellaneous 0 0 0 0 0 TOTAL EXPENDITURES 2,700,000 3,048,708 3,540,000 3,370,000 4,365,000 OTHER FINANCING SOURCES Proceeds of General Obligation Notes 1,510,000 1,516,250 2,220,000 1,668,000 2,650,000 Transferred from Special Assessment Fund 1,760,000 2,149,000 1,500,000 1,650,535 1,925,000 TOTAL OTHER FINANCING SOURCES 3,270,000 3,665,250 3,720,000 3,318,535 4,575,000 EXCESS (DEFICIT) OF REV. & OTHER FINANC- ING SOURCES OVER EXPENDITURES 595,000 725,031 205,000 88,535 285,000 Cash Balance at December 31, 2024 1,446,858 Cash Balance at December 31, 2025 1,535,393 Cash Balance at December 31, 2026 1,820,393 CITY OF KAUKAUNA 2026 Budget STREET & SIDEWALK CAPITAL PROJECTS FUND (420) REVENUES & EXPENDITURES SUMMARY Page 6 - 3 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE State Gants 0 0 0 0 0 Other Revenue 0 0 0 0 0 Interest 15,000 91,761 15,000 83,367 15,000 TOTAL REVENUE 15,000 91,761 15,000 83,367 15,000 EXPENDITURES Police Department 0 0 0 0 0 Fire Department 100,000 20,971 1,800,000 1,715,000 14,500 Ambulance 0 0 0 0 0 Building Inspection 0 0 0 0 0 Engineering 0 0 60,000 55,000 0 Equip Maintenance & Replace 401,000 381,774 1,022,000 1,307,000 720,000 Public Library 0 0 0 0 0 Parks 0 0 0 0 0 Swimming Pool 0 0 0 0 0 1000 Island Center 60,000 0 0 0 0 Other General Govt Outlay 0 0 0 0 0 TOTAL EXPENDITURES 561,000 402,745 2,882,000 3,077,000 734,500 OTHER FINANCING SOURCES Proceeds of General Obligation Notes 2,396,000 2,238,750 1,445,000 1,467,000 1,985,000 Transferred from Special Assessment Fund 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 2,396,000 2,238,750 1,445,000 1,467,000 1,985,000 EXCESS (DEFICIT) OF REV. & OTHER FINANC- ING SOURCES OVER EXPENDITURES 1,850,000 1,927,766 (1,422,000) (1,526,633) 1,265,500 Cash Balance at December 31, 2024 2,607,737 Cash Balance at December 31, 2025 1,081,104 Cash Balance at December 31, 2026 2,346,604 CITY OF KAUKAUNA 2026 Budget EQUIPMENT CAPITAL PROJECTS FUND (421) REVENUES & EXPENDITURES SUMMARY Page 6 - 4 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - General 500,000 500,000 500,000 500,000 500,000 State Gants 0 0 0 25,000 0 Other Revenue 20,000 421,364 296,000 80,000 0 Interest 25,000 443,962 25,000 200,000 175,000 TOTAL REVENUE 545,000 1,365,325 821,000 805,000 675,000 EXPENDITURES Grignon Mansion Buildings 0 0 200,000 200,000 0 Grignon Mansion Equipment 0 0 0 0 0 Parks Buildings 580,000 850,827 530,000 1,000,000 1,000,000 Parks Equipment 0 10,598 100,000 125,000 200,000 Parks Trails and Bridges 600,000 41,633 350,000 300,000 100,000 Parks Sidewalk 300,000 280,799 300,000 13,000 0 Parks Property Acquisition 0 0 0 0 0 Swimming Pool Buildings 5,000,000 5,197,920 500,000 9,108 100,000 Swimming Pool Equipment 0 0 0 116,000 0 Swimming Pool Sidewalks 0 0 0 0 0 1000s Island Buildings 0 0 0 0 0 1000s Island Trails and Bridges 0 143,950 400,000 430,000 800,000 Parks Outlay Trails & Walking Bridges 0 0 0 0 0 Fox River Board Walk 0 0 0 0 0 TOTAL EXPENDITURES 6,480,000 6,525,727 2,380,000 2,193,108 2,200,000 OTHER FINANCING SOURCES Proceeds of General Obligation Notes 975,000 1,285,000 1,250,000 1,470,000 950,000 Transferred from Special Assessment Fund 50,000 40,000 250,000 0 0 Transferred from General Fund 0 700,000 0 250,000 0 Transferred from Capital Project Fund 1,000,000 1,000,000 0 250,000 0 TOTAL OTHER FINANCING SOURCES 2,025,000 3,025,000 1,500,000 1,970,000 950,000 EXCESS (DEFICIT) OF REV. & OTHER FINANC- ING SOURCES OVER EXPENDITURES (3,910,000) (2,135,401) (59,000) 581,892 (575,000) Cash Balance at December 31, 2024 5,702,477 Cash Balance at December 31, 2025 6,284,369 Cash Balance at December 31, 2026 5,709,369 CITY OF KAUKAUNA 2026 Budget PARK & POOL CAPITAL PROJECTS FUND (422) REVENUES & EXPENDITURES SUMMARY Page 6 - 5 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Property Taxes - General 0 0 0 0 Interest 10,000 71,485 10,000 37,694 20,000 Sale of Muncipal Land 250,000 133,051 131,850 131,850 0 TOTAL REVENUE 260,000 204,536 141,850 169,544 20,000 EXPENDITURES Fire/Public Works Maint Building 0 0 0 0 0 Fire/Public Works Maint Miscellaneous 0 0 0 0 0 Municipal Building Miscellaneous 0 0 0 0 0 Municipal Building Buildings 0 0 0 0 0 Police Department Miscellaneous 0 0 0 0 0 Police Department Buildings 0 0 0 0 0 Fire Department Miscellaneous 0 0 0 0 0 Fire Department Building 0 0 0 0 0 Street Signs & Markers Building 0 0 0 175 0 Street Signs & Markers Miscellaneous 0 0 0 0 0 Traffic Controls Buildings 0 0 0 0 0 Traffic Controls Miscellaneous 30,000 4,485 70,000 1,750 245,000 Bridge Maintenance Building 0 0 0 0 0 Bridge Maintenance Miscellaneous 0 0 0 0 0 Public Library Miscellaneous 0 0 0 0 0 Public Library Buildings 250,000 4,508 300,000 325,000 0 Grignon Mansion Building 0 0 0 0 0 Grignon Mansion Miscellaneous 0 0 0 0 0 Community Center Building 0 0 0 0 0 Community Center Miscellaneous 0 0 0 0 0 Swimming Pool Building 0 0 0 0 0 Swimming Pool Miscellaneous 0 0 0 0 0 Athletic Field Building 0 0 0 0 0 Athletic Field Miscellaneous 0 0 0 0 0 1000 Island Center Miscellaneous 0 0 0 0 0 1000 Island Center Buildings 20,000 0 0 27,000 0 TOTAL EXPENDITURES 300,000 8,994 370,000 353,925 245,000 OTHER FINANCING SOURCES Proceeds of General Obligation Notes 495,000 435,000 190,000 250,000 0 Transferred from Other Funds Wayfinding 0 0 0 0 383,100 TOTAL OTHER FINANCING SOURCES 495,000 435,000 190,000 250,000 383,100 OTHER FINANCING USES Transfer to Capital Project Fund 1,000,000 1,000,000 0 250,000 0 TOTAL OTHER FINANCING SOURCES 1,000,000 1,000,000 0 250,000 0 EXCESS (DEFICIT) OF REV. & OTHER FINANC- ING SOURCES OVER EXPENDITURES (545,000) (369,458) (38,150) (184,381) 158,100 Cash Balance at December 31, 2024 773,619 Cash Balance at December 31, 2025 589,238 Cash Balance at December 31, 2026 747,338 CITY OF KAUKAUNA 2026 Budget BUILDING & MISCELLANEOUS CAPITAL PROJECTS FUND (423) REVENUES & EXPENDITURES SUMMARY Page 6 - 6 CITY OF KAUKAUNA updated 10/10/25 CAPITAL PROJECTS 2026-2030 YEAR Fund CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY SUBDIVISION OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER FEE BORROWING UTILITY UTILITY FUND 2026 EQUIPMENT 421 - Equipment Replace 2003 Pierce Fire Engine $1,250,000 $1,250,000 421 - Equipment Replace 2011 John Deere Gator (Keep 118 add new unit) $35,000 $35,000 421 - Equipment Replace 2001 Snow Go Snow Blower $250,000 $250,000 421 - Equipment Replace 2014 F350 4x4 Dump (Truck 8) $70,000 $70,000 421 - Equipment Replace 2012 GMC Sierra (Truck 11) $45,000 $45,000 421 - Equipment Extrication Equipment - Combination Tool (Fire) $14,500 $14,500 2026 PARK & POOL IMPROVEMENTS 422- Parks and Pools Red Hills Trail to 1000 Islands/OCC $600,000 $100,000 422- Parks and Pools Kakalin Trail Extension (TIF 12) $50,000 50,000 422- Parks and Pools 1000 Islands Nature Center Entrance Way Accessibility $65,000 $65,000 422- Parks and Pools Pool Coating/Joint Sealing/Surface Grinding $100,000 $100,000 2026 STORM SEWER 601 - Storm Washington, Florence, Plank $325,000 $75,000 $250,000 601 - Storm Ninth Street - east of Kenneth $200,000 $65,000 $135,000 601 - Storm Brill Street (7th to 9th) $120,000 $21,000 $99,000 601 - Storm Tower Drive Pump Replacement $200,000 $200,000 601 - Storm 2016 Elgin HE Street Sweeper (#26) $350,000 $350,000 601 - Storm Erosion Control / Remediation - Shoreline/Outfalls/Streambank $35,000 $35,000 2026 *SANITARY SEWER 602- Sanitary Industrial Park Sanitary Sewer $1,600,000 $1,600,000 602- Sanitary Wisconsin Avenue Area Utility Relay (Riverside, Idlewild, Wisconsin, River) $700,000 $100,000 $600,000 602- Sanitary Ann Street Utility Relay (Fieldcrest to Main) $650,000 $100,000 $550,000 602- Sanitary Evergreen Drive Extension(place holder) $500,000 $300,000 $200,000 602- Sanitary Konkapot Interceptor - South $1,800,000 $1,800,000 602- Sanitary CE Lift Station Control Panel $50,000 $50,000 2026 STREET PAVING New Concrete Streets 420 - Streets and Sidewalk Bens Way & Setter Drive $600,000 $300,000 $300,000 Reconstruction 420 - Streets and Sidewalk 9th Street (Brill To Crooks) $2,000,000 $1,100,000 $900,000 420 - Streets and Sidewalk Brill Street (7th to 9th) $400,000 $250,000 $150,000 420 - Streets and Sidewalk MSB and Third Street Parking Lots $350,000 $350,000 420 - Streets and Sidewalk Washington, Florence, Plank, Lower Thilmany $1,300,000 $650,000 $650,000 420 - Streets and Sidewalk Alley Paving $450,000 $225,000 $225,000 2026 SIDEWALKS 420 - Streets and Sidewalk Replace Defective Walks $225,000 $75,000 $150,000 2026 MISCELLANEOUS 423 - Buildings and Misc Downtown Dumpster Corrals $50,000 $50,000 423 - Buildings and Misc CJIS Compliance $80,000 $80,000 423 - Buildings and Misc Replace Large Number of Workstations(Windows 10 EOL) $35,000 $35,000 423 - Buildings and Misc Controller Update CTH Q/CE $25,000 $25,000 TOTAL $14,524,500 $4,969,500 $3,036,000 $1,069,000 $4,800,000 $0 $150,000 * Funds were borrowed in prior year Page 6 - 7 CITY OF KAUKAUNA updated 10/10/25 CAPITAL PROJECTS 2026-2030 YEAR Fund CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY SUBDIVISION OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER FEE BORROWING UTILITY UTILITY FUND 2027 EQUIPMENT 421 - Equipment Replace 2012 Chevy Silverado 1500 (Truck 3) $45,000 $45,000 421 - Equipment Replace 2007 International Workstar 7300 (Truck 216) $270,000 $270,000 421 - Equipment Replace 2014 International Tandem (Truck 215) $325,000 $325,000 421 - Equipment Replace 2009 Chevy Silverado 2500 4x4, Emerg. Equip $74,000 $74,000 421 - Equipment Replace 2012 Volvo Loader L90C (Tractor 22) $320,000 $320,000 421 - Equipment Replace 2015 Zociac Rescue Boat $7,500 $7,500 421 - Equipment Replace Existing Cutter and Spreader Extrication Equipment (Fire) $45,000 $45,000 421 - Equipment 2027 PARK & POOL IMPROVEMENTS 422- Parks and Pools Dog Park updates/upgrades (trees, restrooms, wash station) $350,000 $175,000 $165K Other + $10K grant 422- Parks and Pools 1000 Islands Nature Center Security Cameras $15,000 $15,000 2027 STORM SEWER 601 - Storm Horseshoe Park Pond with Enhanced Settling $250,000 $250,000 601 - Storm Moon Ridge Court Pond with Enhanced Settling $40,000 $40,000 601 - Storm Kenneth Avenue Area Reconstruction Phase 2 (2022 Utility Work) $400,000 $100,000 $300,000 601 - Storm Pond/Stream Bank Restoration $45,000 $45,000 2027 *SANITARY SEWER 602- Sanitary Draper Street Area Utility Relay (Idlewild, Jefferson, Diedrich, Black, Margare $1,000,000 $200,000 $800,000 602- Sanitary Manhole Rehab Project $100,000 $100,000 2027 STREET PAVING New Concrete Streets 420 - Streets and Sidewalk Bluestem 3/4 & West (Haas-White Birch) $1,100,000 $500,000 $600,000 420 - Streets and Sidewalk Ridgecrest Drive, Nikki Lane $717,000 $250,000 $467,000 Reconstruction $0 420 - Streets and Sidewalk Kenneth Avenue Area Reconstruction Phase 2 (2022 Utility Work) $3,000,000 $1,500,000 $1,500,000 420 - Streets and Sidewalk Street Patch Program $200,000 $150,000 $50,000 420 - Streets and Sidewalk Alley Paving (Quinney-Metoxen) $400,000 $200,000 $200,000 420 - Streets and Sidewalk Haas Road - Pulverize, Shape, Pave w/ paved shoulders $350,000 $300,000 $50,000 420 - Streets and Sidewalk 3rd Street & Kenneth Avenue (3rd to 10th) Design $1,100,000 $100,000 $880,000 2027 SIDEWALKS 420 - Streets and Sidewalk Sidewalk/Trail along Crooks Ave - STH 55 - CE to Ridgecrest $600,000 $400,000 $200,000 2027 MISCELLANEOUS 423 - Buildings and Misc Windows at 1000 Island Center $50,000 $50,000 423 - Buildings and Misc WIFI & Cameras at a few Select Parks (PIOLOT) $200,000 $200,000 423 - Buildings and Misc New Host $40,000 $40,000 423 - Buildings and Misc Downtown Dumpster Corrals $50,000 $50,000 423 - Buildings and Misc Refund Pool 2023C Note $3,500,000 $1,600,000 TOTAL $14,593,500 $6,616,500 $3,267,000 $635,000 $900,000 $0 $980,000 * Funds were borrowed in prior year Page 6 - 8 CITY OF KAUKAUNA updated 10/10/25 CAPITAL PROJECTS 2026-2030 YEAR Fund CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY SUBDIVISION OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER FEE BORROWING UTILITY UTILITY FUND 2028 EQUIPMENT 421 - Equipment Replace 2012 Chevy Silverado 1500 4 X 4 (Engineering) $60,000 $60,000 421 - Equipment Replace 2009 Ford E450 Ambulance $365,000 $365,000 421 - Equipment Replace Deweze Hill Mower $50,000 $50,000 421 - Equipment Replace Pelican Sweeper (#25) $260,000 $260,000 421 - Equipment Replace Chevy Trailblazer (#1) $45,000 $45,000 421 - Equipment Replace GMC 1500 (Truck 12) $45,000 $45,000 2028 PARK & POOL IMPROVEMENTS 422- Parks and Pools 1000 Islands Nature Center Toilet Replacement 422- Parks and Pools Riverside Park dock/seawall $100,000 $100,000 2028 STORM SEWER 601 - Storm Kenneth Avenue Area Reconstruction Phase 3 (2023 Utility Work) $400,000 $100,000 $300,000 601 - Storm River Street/Parking Area $100,000 $100,000 2028 SANITARY SEWER 602- Sanitary Sullivan Avenue Area Utility Relay Phase 1 (Sullivan, Kenneth, 11th, 12th, 1 $950,000 $150,000 $800,000 602- Sanitary Cleveland Avenue, E 8th, 9th $200,000 $50,000 $150,000 2028 STREET PAVING New Concrete Streets Reconstruction 420 - Streets and Sidewalk Kenneth Avenue Area Reconstruction Phase 3 (2023 Utility Work) $3,000,000 $1,500,000 $1,500,000 420 - Streets and Sidewalk Alley Paving $450,000 $225,000 $225,000 420 - Streets and Sidewalk River Street/Parking Area $1,000,000 $750,000 $250,000 420 - Streets and Sidewalk Elm Street Bridges Design $600,000 $120,000 $480,000 420 - Streets and Sidewalk Ann - Crooks Intersection $750,000 $750,000 2028 SIDEWALKS 420 - Streets and Sidewalk Replace Defective Walks $250,000 $50,000 $200,000 2028 MISCELLANEOUS 423 - Buildings and Misc New Host & New Firewalls $55,000 $55,000 TOTAL $8,680,000 $4,375,000 $2,475,000 $400,000 $950,000 $0 $480,000 * Funds were borrowed in prior year Page 6 - 9 CITY OF KAUKAUNA updated 10/10/25 CAPITAL PROJECTS 2026-2030 YEAR Fund CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY SUBDIVISION OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER FEE BORROWING UTILITY UTILITY FUND 2029 EQUIPMENT 421 - Equipment Replace 2007 Pierce Rescue Truck $1,400,000 $1,400,000 421 - Equipment Replace 2007 International Workstar 7300 (Truck 217) $270,000 $270,000 421 - Equipment Replace 2005 Rear Load Garbage Truck (#227) $320,000 $320,000 421 - Equipment Replace 2012 Chevy pickup (Truck 10) $45,000 $45,000 421 - Equipment Replace 2010 Dodge Caravan (Rec) $40,000 $40,000 2029 PARK & POOL IMPROVEMENTS 422- Parks and Pools Central Park Riverwall $500,000 $500,000 422- Parks and Pools 1000 Islands Environmental Center Lighting Upgrade $17,000 $17,000 422- Parks and Pools Central Park Major Updates? $1,000,000 $1,000,000 422- Parks and Pools 422- Parks and Pools 422- Parks and Pools 2029 STORM SEWER* 601 - Storm Kenneth Ave Storm Sewer $500,000 $100,000 $400,000 601 - Storm Sunny Meadows Pond with Enhanced Settling $200,000 $200,000 601 - Storm Riverview Stormwater Detention $2,000,000 $1,400,000 $600,000 601 - Storm Tobacnoir Street Area Reconstruction Phase 1 (2024 Utility Work) $250,000 $250,000 601 - Storm 2029 SANITARY SEWER* 602- Sanitary Sullivan Avenue Area Utility Relay Phase 2 (Sullivan, Kenneth, 14th, 15th, 1 $1,200,000 $200,000 $1,000,000 602- Sanitary 602- Sanitary 602- Sanitary 2029 STREET PAVING New Concrete Streets Reconstruction 420 - Streets and Sidewalk Tobacnoir Street Area Reconstruction Phase 1 (2024 Utility Work) $1,400,000 $800,000 $600,000 420 - Streets and Sidewalk Street Patch Program $200,000 $150,000 $50,000 420 - Streets and Sidewalk Central Park Road/Parking $150,000 $150,000 420 - Streets and Sidewalk 3rd Avenue & Kenneth Avenue (3rd to 10th) (Possibly Move based on Grant determination) $4,900,000 $490,000 $490,000 $3,920,000 2029 SIDEWALKS 420 - Streets and Sidewalk 2029 MISCELLANEOUS 423 - Buildings and Misc Refresh All Wireless Access Points $25,000 $25,000 423 - Buildings and Misc TOTAL $14,417,000 $5,207,000 $1,290,000 $1,950,000 $1,000,000 $0 $4,970,000 * Funds were borrowed in prior year Page 6 - 10 CITY OF KAUKAUNA updated 10/10/25 CAPITAL PROJECTS 2026-2030 YEAR Fund CLASSIFICATIONS/ PROJECT GENERAL SPECIAL STORM SANITARY SUBDIVISION OTHER DESCRIPTIONS TOTAL OBLIGATION ASSESSMENT WATER SEWER FEE BORROWING UTILITY UTILITY FUND 2030 EQUIPMENT 421 - Equipment Replace 2015 Chevy Crew Cab (Truck 2) $55,000 $55,000 421 - Equipment Replace 2015 Chvy 1 Ton (Truck 5) $70,000 $70,000 421 - Equipment Replace 2000 Mitsubishi fork lift $40,000 $40,000 421 - Equipment Replace 1995 Godwin Sewer Pump $40,000 $40,000 421 - Equipment Replace 2010 International Work Star 7400 (Truck 210) $270,000 $270,000 2030 PARK & POOL IMPROVEMENTS 422- Parks and Pools 1000 Islands Nature Center Playscape Playground $100,000 $100,000 422- Parks and Pools 422- Parks and Pools 422- Parks and Pools 422- Parks and Pools 422- Parks and Pools 422- Parks and Pools 2030 STORM SEWER 601 - Storm Thelen Avenue Storm Sewer Upsizing (remaining from 2025) $75,000 $75,000 601 - Storm Tobacnoir Street Area Reconstruction Phase 2 (2025 Utility Work) $250,000 $250,000 601 - Storm $0 2030 SANITARY SEWER 602- Sanitary President Street Area Utility Relay (Grant, Garfield, McKinley, Raught, Clarib $1,600,000 $250,000 $1,250,000 602- Sanitary 602- Sanitary 602- Sanitary 2030 STREET PAVING New Concrete Streets Reconstruction 420 - Streets and Sidewalk Tobacnoir Street Area Reconstruction Phase 2 (2025 Utility Work) $1,200,000 $600,000 $600,000 420 - Streets and Sidewalk Catherine/Amanda Street $1,500,000 $800,000 $700,000 420 - Streets and Sidewalk Alley Paving $450,000 $225,000 $225,000 420 - Streets and Sidewalk Linda Court & Thelen Avenue (2025 Utility Work) $800,000 $400,000 $400,000 420 - Streets and Sidewalk Elm Street Bridges $5,000,000 $1,000,000 $4,000,000 2030 SIDEWALKS 420 - Streets and Sidewalk Replace Defective Walks $250,000 $50,000 $200,000 420 - Streets and Sidewalk 2030 MISCELLANEOUS 423 - Buildings and Misc 423 - Buildings and Misc TOTAL $11,700,000 $3,650,000 $2,375,000 $325,000 $1,250,000 $0 $4,000,000 * Funds were borrowed in prior year Page 6 - 11 Page 6 - 12 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51505 DEPARTMENT: ASSESSMENT 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 0 0 0 0 0 5104 Temporary Payroll 150 150 150 150 150 Fringe Benefits 5154 Social Security 0 0 0 0 0 5163 Workers Compensation 0 0 0 0 0 T OTAL PERSONNEL SERVICES 150 150 150 150 150 NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 47,500 45,366 84,500 64,400 49,310 Supplies 5401 Office Supplies 0 0 0 0 0 T OTAL NON-PERSONNEL SERVICES 47,500 45,366 84,500 64,400 49,310 OUTLAY 5804 Office Equipment 0 0 0 TOTAL OUTLAY 0 0 0 0 0 T OTAL ASSESSMENT 47,650 45,516 84,650 64,550 49,460 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 1 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51515 DEPARTMENT: AUDITING SERVICES 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 27,500 30,444 35,250 44,148 39,000 TOTAL NON-PERSONNEL SERVICES 27,500 30,444 35,250 44,148 39,000 TOTAL AUDITING SERVICES 27,500 30,444 35,250 44,148 39,000 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 2 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51305 DEPARTMENT: CITY ATTORNEY 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 156,063 132,340 165,808 153,208 163,101 5119 Longevity Pay 88 0 0 0 0 Fringe Benefits 5151 Retirement Plan 10,768 9,073 11,524 10,648 11,743 5152 Residency 0 0 3,075 0 0 5154 Social Security 11,939 9,448 12,684 11,720 12,477 5157 Group Health Insurance 26,573 25,623 29,429 29,429 29,502 5160 Group Life Insurance 527 190 219 137 150 5163 Workers Compensation 265 187 265 245 261 5166 Unemployment Insurance 0 0 0 0 0 TOTAL PERSONNEL SERVICES 206,223 176,862 223,004 205,387 217,234 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 400 0 400 400 500 5208 Travel - City Business 600 538 600 600 600 5211 Education & Memberships 600 862 1,000 1,116 1,200 Purchased Services 5303 Communications 300 476 420 420 420 5315 Maintenance - Office Equipment 50 0 50 50 0 5325 Contractual Services 4,000 1,941 4,000 4,000 4,000 5328 Advertising 0 0 0 0 0 Supplies 5401 Office Supplies 300 178 300 300 300 5431 Postage 0 0 0 0 0 TOTAL NON-PERSONNEL SERVICES 6,250 3,995 6,770 6,886 7,020 OUTLAY 5804 Office Equipment 0 0 0 0 0 TOTAL OUTLAY 0 0 0 0 0 TOTAL CITY ATTORNEY 212,473 180,857 229,774 212,273 224,254 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 3 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51420 DEPARTMENT: CLERK 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 164,471 180,811 160,792 171,492 193,046 5107 Overtime Pay 0 738 0 160 0 5119 Longevity Pay 720 720 0 0 0 Fringe Benefits 5151 Retirement Plan 9,261 10,171 9,244 9,246 13,899 5152 Residency 4,511 4,574 4,246 108 0 5154 Social Security 10,706 11,463 10,578 10,659 14,768 5157 Group Health Insurance 26,573 29,176 29,429 12,742 23,831 5160 Group Life Insurance 332 367 377 125 171 5163 Workers Compensation 2,392 2,104 1,935 424 309 TOTAL PERSONNEL SERVICES 218,966 240,125 216,601 204,956 246,024 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 500 0 1,000 773 1,200 5208 Travel - City Business 800 627 800 471 800 5211 Education & Memberships 700 40 700 0 500 Purchased Services 5317 Short/Over Cash Receipts 0 (83) 0 0 0 5325 Contractual Services 20,250 14,463 20,000 18,283 17,250 5328 Advertising 15,000 14,543 15,000 11,797 16,000 5334 Printing Expense 0 0 0 0 0 5392 Uncollected Taxes 0 0 0 0 0 Supplies 5401 Office Supplies 2,000 1,042 2,000 1,060 2,500 5402 Desktop Printing Expense 0 0 0 0 0 5422 Data Processing Supplies 500 189 500 0 0 5431 Postage 0 459 0 0 0 5497 Bank & Credit Card Fees 11,980 16,720 15,180 14,294 1,200 5499 Miscellaneous 500 0 500 (260) 500 TOTAL NON-PERSONNEL SERVICES 52,230 47,998 55,680 46,418 39,950 OUTLAY 5804 Office Equipment 0 2,000 0 0 0 TOTAL OUTLAY 0 2,000 0 0 0 TOTAL CLERK 271,196 290,123 272,281 251,374 285,974 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 4 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51110 DEPARTMENT: COMMISSIONERS 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 4,500 4,500 4,500 4,425 4,500 Fringe Benefits 0 5154 Social Security 65 65 65 64 65 5163 Workers Compensation 8 6 7 7 7 TOTAL PERSONNEL SERVICES 4,573 4,572 4,572 4,496 4,572 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 0 0 0 0 0 5211 Education & Memberships 0 0 0 0 0 5215 Expense Allowance 0 0 0 0 0 TOTAL NON-PERSONNEL SERVICES 0 0 0 0 0 TOTAL COMMISSIONERS 4,573 4,572 4,572 4,496 4,572 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 5 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51105 DEPARTMENT: COMMON COUNCIL 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 44,400 43,950 44,400 44,400 44,400 Fringe Benefits 0 5154 Social Security 644 638 644 644 644 5163 Workers Compensation 227 63 71 71 71 5166 Unemployment Insurance 0 0 0 0 0 TOTAL PERSONNEL SERVICES 45,271 44,651 45,115 45,115 45,115 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 2,400 5,499 2,400 600 1,500 5208 Travel - City Business 1,200 450 1,200 185 100 5211 Education & Memberships 5,725 6,521 6,500 0 7,100 Supplies 5499 Miscellaneous 50 0 50 0 50 TOTAL NON-PERSONNEL SERVICES 9,375 12,471 10,150 785 8,750 TOTAL COMMON COUNCIL 54,646 57,122 55,265 45,900 53,865 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 6 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51411 DEPARTMENT: COMMUNITY ENRICHMENT 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 124,977 128,463 182,369 179,769 189,030 5104 Temporary Payroll 25,000 18,348 18,372 18,372 19,011 5119 Longevity Pay 0 0 0 0 0 Fringe Benefits 5151 Retirement Plan 7,277 8,834 12,675 12,494 13,610 5152 Residency 0 0 4,149 0 0 5154 Social Security 9,923 9,746 14,218 14,019 14,736 5157 Group Health Insurance 26,573 28,938 58,858 29,432 29,502 5160 Group Life Insurance 141 101 125 142 149 5163 Workers Compensation 3,888 3,674 5,079 5,013 5,201 TOTAL PERSONNEL SERVICES 197,779 198,105 295,845 259,241 271,239 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 0 0 0 0 0 5208 Travel - City Business 0 0 0 0 0 5211 Education & Memberships 0 0 0 0 0 Purchased Services 5303 Communications 300 725 300 300 300 5328 Advertising 0 0 0 0 1,000 5334 Printing Expense 200 318 300 0 0 5340 Rent - Equipment 0 0 0 0 0 5922 Farmers Market Expenses 2,500 2,786 2,500 2,500 2,500 5923 Hydro Live Expenses 48,000 51,114 48,000 49,606 50,000 5924 Fox Firecracker 5K 1,500 1,116 1,500 1,140 1,500 5926 Electric City River Jam Expenses 0 0 0 58,000 60,000 Supplies 5401 Office Supplies 100 36 0 14 0 5402 Desktop Printing Expense 0 0 0 0 0 TOTAL NON-PERSONNEL SERVICES 52,600 56,095 52,600 111,560 115,300 OUTLAY 5807 Machinery, Tools & Instruments 0 0 0 6,482 0 TOTAL OUTLAY 0 0 0 6,482 0 TOTAL COMMUNITY ENRICHMENT 250,379 254,200 348,445 377,283 386,539 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 7 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51425 DEPARTMENT: ELECTIONS 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 9,000 3,041 9,000 1,081 9,000 5104 Temporary Payroll 16,000 24,813 16,000 7,535 16,000 5107 Overtime Pay 0 870 0 368 0 Fringe Benefits 5151 Retirement Plan 0 136 313 75 324 5154 Social Security 689 184 410 91 410 5160 Group Life Insurance 0 2 5 2 2 5163 Workers Compensation 0 35 14 14 14 5166 Umeployment Insurance 0 0 0 0 0 TOTAL PERSONNEL SERVICES 25,689 29,081 25,742 9,166 25,750 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 200 0 300 0 300 5208 Travel - City Business 100 0 100 11 0 Purchased Services 5325 Contractual Services 2,100 1,974 2,100 2,100 2,100 5328 Advertising 0 517 0 0 0 5334 Printing Expense 2,200 0 2,200 2,200 0 Supplies 5401 Office Supplies 6,500 5,345 6,500 2,435 10,500 5431 Postage 5,000 0 5,000 0 0 5499 Miscellaneous 250 0 250 0 250 TOTAL NON-PERSONNEL SERVICES 16,350 7,836 16,450 6,746 13,150 OUTLAY 5804 Office Equipment 0 0 0 0 0 5807 Machinery, Tools & Instruments 0 0 0 0 0 TOTAL OUTLAY 0 0 0 0 0 TOTAL ELECTIONS 42,039 36,917 42,192 15,912 38,900 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 8 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51510 DEPARTMENT: FINANCE 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 219,670 272,889 315,801 314,801 326,027 5107 Overtime Pay 0 0 0 0 0 5119 Longevity Pay 265 265 0 0 0 Fringe Benefits 5151 Retirement Plan 24,850 28,582 32,230 32,161 34,433 5152 Residency 0 0 0 1,430 4,072 5154 Social Security 16,825 19,778 24,159 23,582 24,941 5157 Group Health Insurance 53,145 61,306 70,739 70,738 70,920 5160 Group Life Insurance 204 202 210 235 258 5163 Workers Compensation 374 377 505 504 522 TOTAL PERSONNEL SERVICES 315,333 383,398 443,644 443,451 461,173 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,500 270 1,500 1,121 1,000 5208 Travel - City Business 500 328 500 387 500 5211 Education & Memberships 700 1,388 700 700 810 Purchased Services 5303 Communications 1,020 583 600 600 600 5325 Contractual Services 118,500 145,025 154,350 169,674 169,184 5332 Shared Services (37,934) (37,934) (52,128) (52,128) (52,792) 5334 Printing Expense 900 1,765 1,400 816 825 Supplies 5401 Office Supplies 300 151 300 249 300 5402 Desktop Printing Expense 200 0 200 100 175 5422 Data Processing Supplies 0 0 0 0 0 5423 Filing Fees 0 0 0 0 0 TOTAL NON-PERSONNEL SERVICES 85,686 111,575 107,422 121,519 120,602 OUTLAY 5804 Office Equipment 0 0 0 3,017 3,000 TOTAL OUTLAY 0 0 0 3,017 3,000 TOTAL FINANCE 401,019 494,974 551,066 567,987 584,775 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 9 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51415 DEPARTMENT: HUMAN RESOURCES 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 252,667 181,006 196,677 195,877 258,246 5104 Temporary Payroll 0 0 8,632 5,712 0 5118 Merit Incentives 0 0 16,000 0 0 5119 Longevity Pay 0 0 0 0 0 Fringe Benefits 5151 Retirement Plan 17,434 12,264 13,669 13,613 18,594 5152 Residency 4,181 0 0 0 3,162 5154 Social Security 19,329 13,409 15,046 15,067 19,756 5157 Group Health Insurance 79,718 36,527 41,310 41,310 70,920 5160 Group Life Insurance 184 125 131 208 339 5163 Workers Compensation 430 248 690 323 413 TOTAL PERSONNEL SERVICES 373,943 243,580 292,155 272,110 371,430 NON-PERSONNEL SERVICES Travel/Training 5208 Travel - City Business 300 199 600 114 300 5211 Education & Memberships 1,500 1,897 1,500 1,274 2,000 5218 Tuition Reimbursement Program 8,000 6,308 8,000 10,989 12,000 Purchased Services 5303 Communications 300 525 300 713 750 5325 Contractual Services 52,000 72,163 58,000 52,486 75,000 5326 Recruitment Expenses 11,000 7,503 12,500 10,597 14,000 5328 Advertising 0 420 0 0 0 5332 Shared Services (39,307) (39,307) (32,321) (32,321) (40,054) 5334 Printing Expense 0 0 0 0 0 5385 Employee Wellness Program 2,100 4,360 3,500 2,894 3,500 5398 Employee Safety Program 1,500 246 1,500 0 0 5399 Employee Assistance Program 3,700 2,018 4,000 3,680 3,800 Supplies 5401 Office Supplies 300 591 500 448 500 5402 Desktop Printing Expense 200 464 450 436 450 TOTAL NON-PERSONNEL SERVICES 41,593 57,384 58,529 51,310 72,246 TOTAL HUMAN RESOURCES 415,536 300,964 350,684 323,420 443,676 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 10 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51430 DEPARTMENT: INFORMATION TECHNOLOGY 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 89,951 90,616 96,079 95,279 98,844 5119 Longevity Pay 0 0 0 0 0 Fringe Benefits 5151 Retirement Plan 6,207 6,255 6,677 6,622 7,117 5152 Residency 0 0 0 0 0 5154 Social Security 6,881 6,583 7,350 7,089 7,562 5157 Group Health Insurance 26,573 26,971 29,429 29,429 29,502 5160 Group Life Insurance 193 213 223 233 250 5163 Workers Compensation 153 127 154 152 158 TOTAL PERSONNEL SERVICES 129,958 130,766 139,912 138,804 143,433 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 0 0 0 0 2,400 5211 Education & Memberships 7,600 2,745 3,000 1,805 1,600 Purchased Services 5303 Communications 900 825 1,000 819 16,000 5304 Computing 19,000 30,390 20,000 19,719 17,000 5305 Cybersecurity 26,000 10,742 29,000 27,743 22,000 5315 Maintenance - Office Equipment 0 0 0 0 0 5324 User Licencing 0 0 0 0 0 5325 Contractual Services 220,000 208,776 203,000 200,696 244,000 5332 Shared Services (38,324) (38,324) (37,671) (37,671) (36,767) Supplies 5401 Office Supplies 0 18 0 0 0 5410 General Supplies 0 290 0 0 0 5420 Data Center 40,000 53,406 40,000 34,104 22,000 5422 Data Processing Supplies 0 0 0 6,578 0 TOTAL NON-PERSONNEL SERVICES 275,176 268,869 258,329 253,793 288,233 OUTLAY 5804 Office Equipment 0 0 0 0 0 TOTAL OUTLAY 0 0 0 0 0 TOTAL INFORMATION TECHNOLOGY 405,134 399,634 398,241 392,597 431,666 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 11 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51405 DEPARTMENT: MAYOR 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 145,628 145,909 154,772 151,372 157,567 5107 Overtime Pay 0 47 0 0 0 5119 Longevity Pay 0 0 0 0 0 Fringe Benefits 5151 Retirement Plan 10,048 10,075 10,757 10,520 11,345 5152 Residency 3,163 7,324 3,372 3,348 3,511 5154 Social Security 11,141 10,581 11,840 11,249 12,054 5157 Group Health Insurance 37,290 37,851 41,310 41,310 41,418 5160 Group Life Insurance 372 307 320 315 335 5163 Workers Compensation 2,858 2,462 2,584 2,507 2,570 TOTAL PERSONNEL SERVICES 210,500 214,555 224,955 220,621 228,800 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,000 300 1,000 400 600 5208 Travel - City Business 1,200 1,485 1,200 567 1,200 5211 Education & Memberships 500 0 0 0 0 5215 Expense Allowance 3,500 1,205 2,500 (242) 3,000 Purchased Services 5303 Communications 300 420 300 300 300 5315 Maintenance - Office Equipment 0 0 0 0 0 5328 Advertising 0 50 0 0 0 5334 Printing Expense 2,000 2,295 2,000 2,400 2,400 5340 Rent - Equipment 800 943 800 486 500 Supplies 5401 Office Supplies 500 709 600 493 600 5402 Desktop Printing Expense 0 0 0 0 0 5410 General Supplies 0 85 0 200 200 5499 Miscellaneous 500 984 500 0 8,250 TOTAL NON-PERSONNEL SERVICES 10,300 8,476 8,900 4,604 17,050 OUTLAY 5804 Office Equipment 0 0 0 0 0 TOTAL OUTLAY 0 0 0 0 0 TOTAL MAYOR 220,800 223,030 233,855 225,225 245,850 2026 BUDGET CITY OF KAUKAUNA Page 7 - 12 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51606 DEPARTMENT: MUNICIPAL BUILDING 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5303 Communications 0 2,476 2,500 2,677 2,600 5306 Heating Fuels 5,100 3,512 5,000 7,719 7,000 5309 Water, Sewer & Electric 41,000 41,893 41,000 40,242 41,000 5312 Maintenance - Building 22,450 12,745 13,000 10,787 13,000 5321 Maintenance - Other Equipment 0 0 100 20 100 5325 Contractual Services 40,950 50,142 53,000 43,985 53,000 TOTAL NON-PERSONNEL SERVICES 109,500 110,769 114,600 105,430 116,700 OUTLAY 5804 Office Equipment 5,000 2,500 20,000 20,000 2,500 5807 Machinery, Tools & Instruments 0 0 0 0 25,000 TOTAL OUTLAY 5,000 2,500 20,000 20,000 27,500 TOTAL MUNICIPAL BUILDING 114,500 113,269 134,600 125,430 144,200 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 13 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51205 DEPARTMENT: MUNICIPAL JUDGE 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 37,871 43,257 42,080 42,100 43,531 5119 Longevity Pay 0 0 0 0 0 Fringe Benefits 5151 Retirement Plan 0 1,192 1,962 2,087 2,104 5152 Residency 0 57 0 0 0 5154 Social Security 549 1,515 2,360 1,647 2,443 5157 Group Health Insurance 0 1,321 0 16,650 16,692 5160 Group Life Insurance 0 13 29 26 27 5163 Workers Compensation 64 59 67 67 70 TOTAL PERSONNEL SERVICES 38,484 47,415 46,498 62,577 64,867 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,200 880 1,200 0 600 5208 Travel - City Business 2,100 2,590 2,100 1,064 2,400 5211 Education & Memberships 1,500 1,110 1,750 1,750 1,750 Purchased Services 5325 Contractual Services 7,500 6,249 9,200 5,869 7,500 5334 Printing Expense 650 889 700 885 1,000 Supplies 5401 Office Supplies 500 237 300 199 300 5402 Desktop Printing Expense 200 332 500 854 1,000 5422 Data Processing Supplies 0 0 0 0 0 TOTAL NON-PERSONNEL SERVICES 13,650 12,287 15,750 10,621 14,550 OUTLAY 5804 Office Equipment 1,500 275 1,200 1,400 1,200 TOTAL OUTLAY 1,500 275 1,200 1,400 1,200 TOTAL MUNICIPAL JUDGE 53,634 59,976 63,448 74,598 80,617 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 14 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51435 DEPARTMENT: MAILROOM & SUPPLIES 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5340 Rent - Equipment 5,800 5,876 6,000 6,000 6,000 5341 Maintence and Printing 0 0 0 0 0 Supplies 5401 Office Supplies 1,000 1,487 2,000 600 2,000 5402 Desktop Printing Expense 0 0 0 0 0 5431 Postage 13,000 14,773 13,000 9,341 16,000 TOTAL NON-PERSONNEL SERVICES 19,800 22,137 21,000 15,941 24,000 TOTAL MAILROOM & SUPPLIES 19,800 22,137 21,000 15,941 24,000 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 15 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51410 DEPARTMENT: PLANNING/COMMUNITY DEVELOPMENT 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 225,665 139,730 196,621 196,121 206,082 5104 Temporary Payroll 0 0 0 0 0 5119 Longevity Pay 15 168 0 0 0 Fringe Benefits 5151 Retirement Plan 13,979 9,658 13,665 13,630 14,838 5152 Residency 4,021 5,688 6,196 6,196 6,520 5154 Social Security 18,426 10,581 15,042 15,003 15,765 5157 Group Health Insurance 37,290 4,846 23,653 11,772 11,801 5160 Group Life Insurance 484 111 180 147 155 5163 Workers Compensation 6,145 1,726 2,527 2,638 2,609 TOTAL PERSONNEL SERVICES 306,025 172,508 257,884 245,507 257,770 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 2,500 0 3,000 1,000 3,500 5208 Travel - City Business 750 0 750 0 750 5211 Education & Memberships 550 123 550 200 600 Purchased Services 5303 Communications 1,400 760 1,500 713 1,500 5324 User Licencing 0 550 0 550 600 5325 Contractual Services 25,000 3,994 25,000 1,185 25,000 5328 Advertising 2,500 971 2,500 633 2,500 5334 Printing Expense 0 0 0 0 0 5340 Rent - Equipment 1,000 922 1,000 918 1,100 Supplies 5401 Office Supplies 700 319 700 375 700 5402 Desktop Printing Expense 0 0 0 0 0 5422 Data Processing Supplies 180 0 180 0 180 TOTAL NON-PERSONNEL SERVICES 34,580 7,639 35,180 5,574 36,430 OUTLAY 5804 Office Equipment 2,500 0 2,500 200 2,500 TOTAL OUTLAY 2,500 0 2,500 200 2,500 TOTAL PLANNING 343,105 180,147 295,564 251,281 296,700 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 16 FUND: 101 DIVISION: GENERAL GOVERNMENT DEPT: 51605 DEPARTMENT: SPAR BUILDING MAINTENANCE 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5303 Communications 2,700 0 0 0 0 5306 Heating Fuels 30,000 17,948 25,000 25,353 25,000 5309 Water, Sewer & Electric 20,000 26,672 25,000 23,077 25,000 5312 Maintenance - Building 15,000 13,207 15,000 13,162 15,000 5325 Contractual Services 2,400 5,695 2,400 5,967 5,000 TOTAL NON-PERSONNEL SERVICES 70,100 63,522 67,400 67,559 70,000 OUTLAY 5804 Office Equipment 0 0 8,000 8,000 300 TOTAL OUTLAY 0 0 8,000 8,000 300 TOTAL SPAR BUILDING MAINTENANCE 70,100 63,522 75,400 75,559 70,300 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 17 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52305 DEPARTMENT: AMBULANCE 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,300 677 1,300 1,300 1,300 5208 Travel - City Business 600 0 600 600 600 5211 Education & Memberships 4,500 4,176 4,500 4,667 5,100 Purchased Services 5303 Communications 6,800 7,109 6,900 7,088 7,200 5318 Maintenance - Automotive 5,500 7,783 5,500 8,999 8,000 5321 Maintenance - Other Equipment 2,500 2,771 2,500 4,127 2,700 5325 Contractual Services 29,300 31,043 24,900 25,000 32,000 5328 Advertising 0 0 0 0 0 5334 Printing Expense 500 318 500 400 400 Supplies 5401 Office Supplies 0 0 0 0 0 5402 Desktop Printing Expense 0 0 0 0 0 5404 Clothing Expense 0 0 0 0 0 5407 Automotive Supplies 9,000 8,668 9,000 11,961 9,000 5410 General Supplies 150 0 150 60 150 5419 Medical & Lab Supplies 27,250 21,574 26,500 21,001 25,000 5422 Data Processing Supplies 0 0 0 0 0 5431 Postage 75 0 75 0 75 TOTAL NON-PERSONNEL SERVICES 87,475 84,118 82,425 85,203 91,525 OUTLAY 5807 Machinery, Tools & Instruments 4,000 3,477 4,000 4,000 4,000 TOTAL OUTLAY 4,000 3,477 4,000 4,000 4,000 TOTAL AMBULANCE 91,475 87,595 86,425 89,203 95,525 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 18 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52405 DEPARTMENT: BUILDING INSPECTION 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 89,047 89,126 93,920 93,920 98,300 5104 Temporary Payroll 0 0 0 0 0 5119 Longevity Pay 45 45 0 0 0 Fringe Benefits 5151 Retirement Plan 6,147 6,155 6,527 6,527 7,078 5152 Residency 0 4,788 5,635 5,635 5,898 5154 Social Security 6,816 6,620 7,185 7,185 7,520 5157 Group Health Insurance 26,573 26,899 28,103 28,565 28,608 5160 Group Life Insurance 259 219 228 229 247 5163 Workers Compensation 2,655 2,186 2,376 2,376 2,458 TOTAL PERSONNEL SERVICES 131,542 136,038 143,974 144,437 150,109 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,500 0 1,500 909 1,800 5208 Travel - City Business 250 0 250 0 250 5211 Education & Memberships 500 1,170 1,500 1,000 1,800 Purchased Services 5303 Communications 1,000 927 1,000 537 1,000 5318 Maintenance - Automotive 0 0 0 41 0 5325 Contractual Services 80,000 111,614 85,000 90,262 90,000 5327 Razing Expense 0 0 0 0 0 5328 Advertising 0 0 0 0 0 5334 Printing Expense 0 0 0 0 0 5340 Rent - Equipment 700 774 750 716 800 Supplies 5401 Office Supplies 2,500 2,781 2,700 3,363 3,000 5402 Desktop Printing Expense 0 0 0 0 0 5407 Automotive Supplies 1,500 379 1,500 256 1,500 5499 Miscellaneous 0 672 700 0 700 TOTAL NON-PERSONNEL SERVICES 87,950 118,317 94,900 97,084 100,850 OUTLAY 5804 Office Equipment 0 0 0 0 0 TOTAL OUTLAY 0 0 0 0 0 TOTAL BUILDING INSPECTION 219,492 254,355 238,874 241,521 250,959 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 19 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52205 DEPARTMENT: FIRE 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 1,736,262 1,720,607 2,006,183 1,826,147 2,124,560 5107 Overtime Pay 90,000 142,969 100,000 188,921 100,000 5113 Job Class Premium Pay 0 0 0 0 0 5116 Holiday Pay 75,000 83,979 92,664 95,547 111,170 5119 Longevity Pay 4,805 4,805 0 4,185 4,485 5122 FLSA Pay 0 0 0 0 0 Fringe Benefits 5151 Retirement Plan 361,570 371,105 415,295 399,903 426,609 5152 Residency 74,188 76,101 94,264 85,873 95,860 5154 Social Security 27,638 27,239 43,207 30,665 34,149 5157 Group Health Insurance 440,614 437,608 577,459 472,176 547,949 5160 Group Life Insurance 2,344 1,996 2,362 2,246 2,706 5163 Workers Compensation 58,135 48,996 68,802 64,924 74,653 TOTAL PERSONNEL SERVICES 2,870,556 2,915,406 3,400,235 3,170,587 3,522,141 2026 BUDGET CITY OF KAUKAUNA Page 7 - 20 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52205 DEPARTMENT: FIRE 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 4,100 2,705 4,100 3,663 4,100 5208 Travel - City Business 1,400 364 1,000 1,063 1,000 5211 Education & Memberships 3,725 2,854 3,850 3,779 3,850 5218 Tuition Reimbursement Program 0 0 0 13,325 16,675 Purchased Services 5303 Communications 10,900 8,974 11,100 10,483 11,100 5306 Heating Fuels 4,600 1,413 4,000 2,290 3,800 5309 Water, Sewer & Electric 64,000 66,873 65,500 65,500 65,700 5310 Grant Matching Expenditures 0 0 0 2,250 0 5312 Maintenance - Building 16,000 25,752 18,000 19,286 20,000 5315 Maintenance - Office Equipment 1,200 1,477 600 350 1,000 5318 Maintenance - Automotive 13,000 19,159 21,000 24,329 22,000 5321 Maintenance - Other Equipment 6,000 11,478 10,400 11,047 10,400 5325 Contractual Services 10,150 9,126 10,150 7,738 10,150 5328 Advertising 100 60 150 0 150 5334 Printing Expense 0 0 0 0 0 5340 Rent - Equipment 2,550 2,630 2,550 2,625 2,560 Supplies 5401 Office Supplies 1,000 863 1,000 625 1,200 5402 Desktop Printing Expense 350 0 250 0 250 5404 Clothing Expense 12,000 10,297 14,250 14,000 14,250 5407 Automotive Supplies 6,800 8,409 7,500 7,824 7,800 5410 General Supplies 2,200 1,717 2,200 1,929 2,200 5413 Chemical & Ordnance 800 0 400 0 0 5416 Custodial Supplies 2,100 2,966 2,500 2,236 2,500 5431 Postage 150 0 150 0 100 5499 Miscellaneous 4,500 2,029 6,400 6,402 6,000 TOTAL NON-PERSONNEL SERVICES 167,625 179,145 187,050 200,744 206,785 OUTLAY 5807 Machinery, Tools & Instruments 30,000 29,120 34,400 34,400 34,400 TOTAL OUTLAY 30,000 29,120 34,400 34,400 34,400 TOTAL FIRE 3,068,181 3,123,671 3,621,685 3,405,731 3,763,326 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 21 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52215 DEPARTMENT: FIRE SAFETY 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 0 0 0 0 0 5208 Travel - City Business 0 0 0 0 0 5211 Education & Memberships 2,000 2,984 2,000 1,800 2,000 Purchased Services 5328 Advertising 0 0 100 0 0 5334 Printing Expense 0 0 0 0 0 5397 Fire Safety Education 4,600 3,521 4,800 4,800 5,000 Supplies 5401 Office Supplies 0 0 0 0 0 5402 Desktop Printing Expense 0 0 0 0 0 5410 General Supplies 0 38 150 0 0 5434 Photographic Supplies 0 0 0 0 0 TOTAL NON-PERSONNEL SERVICES 6,600 6,542 7,050 6,600 7,000 TOTAL FIRE SAFETY 6,600 6,542 7,050 6,600 7,000 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 22 Page 7 - 23 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52105 DEPARTMENT: POLICE 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 2,272,028 2,227,818 2,390,712 2,394,349 2,514,554 5107 Overtime Pay 60,000 98,086 60,000 83,375 60,000 5110 Shift Premium Pay 0 0 0 0 0 5113 Job Class Premium Pay 585 1,523 585 2,742 1,500 5116 Holiday Pay 116,688 125,678 124,617 125,034 131,000 5119 Longevity Pay 1,890 1,634 0 0 0 5125 Call Time 0 0 0 0 0 Fringe Benefits 5151 Retirement Plan 358,014 361,397 390,920 396,124 406,896 5152 Residency 11,146 15,570 15,509 16,630 17,410 5154 Social Security 191,475 190,584 199,413 201,130 208,003 5157 Group Health Insurance 685,721 676,470 772,525 766,734 790,891 5160 Group Life Insurance 3,425 2,399 2,702 2,629 2,924 5163 Workers Compensation 59,900 50,072 61,063 60,961 58,759 TOTAL PERSONNEL SERVICES 3,760,872 3,751,231 4,018,046 4,049,708 4,191,937 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 12,000 11,697 12,000 12,000 12,000 5208 Travel - City Business 500 321 500 200 500 5211 Education & Memberships 1,000 740 1,000 500 1,000 Purchased Services 5303 Communications 16,778 17,096 16,778 7,173 17,216 5310 Grant Matching Expenditures 0 2,250 0 0 0 5312 Maintenance - Building 3,500 8,130 4,000 4,000 4,000 5315 Maintenance - Office Equipment 500 0 500 250 500 5316 Investigations 2,000 2,040 1,500 1,000 1,500 5318 Maintenance - Automotive 25,900 25,170 26,000 35,000 30,000 5321 Maintenance - Other Equipment 800 816 800 600 800 5325 Contractual Services 78,444 66,624 66,566 66,566 71,079 5328 Advertising 200 401 200 200 200 5334 Printing Expense 300 48 300 300 300 5340 Rent - Equipment 5,000 6,104 5,632 5,632 5,632 5391 Crime Prevention Program 3,000 0 1,500 500 1,000 5396 K9 Program 5,000 1,438 3,000 2,000 3,000 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 24 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52105 DEPARTMENT: POLICE 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES (CONTINUED) Supplies 5401 Office Supplies 2,500 1,926 2,500 2,500 2,500 5402 Desktop Printing Expense 1,500 0 500 200 200 5404 Clothing Expense 12,500 13,026 12,500 13,000 13,000 5407 Automotive Supplies 40,500 51,478 45,000 52,500 50,000 5410 General Supplies 1,000 825 1,000 500 1,000 5413 Chemical & Ordnance 21,658 27,507 28,814 25,000 30,579 5414 Evidence 6,319 4,475 6,000 6,000 5,700 5416 Custodial Supplies 500 0 500 200 500 5419 Medical & Lab Supplies 2,000 761 1,000 1,200 1,000 5422 Data Processing Supplies 0 0 0 0 0 5431 Postage 50 0 50 50 50 5499 Miscellaneous 1,200 1,991 1,200 900 1,200 TOTAL NON-PERSONNEL SERVICES 244,649 244,863 239,340 237,971 254,456 OUTLAY 5804 Office Equipment 4,400 3,580 0 0 0 5807 Machinery, Tools & Instruments 22,869 11,789 32,964 70,654 31,040 5830 Automotive 81,561 103,865 84,561 91,718 81,863 TOTAL OUTLAY 108,830 119,233 117,525 162,372 112,903 TOTAL POLICE 4,114,351 4,115,327 4,374,911 4,450,051 4,559,296 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 25 FUND: 101 DIVISION: PUBLIC SAFETY DEPT: 52110 DEPARTMENT: SCHOOL PATROL 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 59,565 56,701 61,365 61,365 63,492 Fringe Benefits 5151 Retirement Plan 0 0 0 0 0 5154 Social Security 864 842 890 890 921 5157 Group Health Insurance 0 0 0 0 0 5160 Group Life Insurance 0 0 0 0 0 5163 Workers Compensation 1,775 1,388 1,553 1,553 1,587 TOTAL PERSONNEL SERVICES 62,204 58,931 63,808 63,808 66,000 NON-PERSONNEL SERVICES Supplies 5404 Clothing Expense 1,250 1,375 1,250 1,250 1,250 5499 Miscellaneous 0 0 0 0 0 TOTAL NON-PERSONNEL SERVICES 1,250 1,375 1,250 1,250 1,250 TOTAL SCHOOL PATROL 63,454 60,306 65,058 65,058 67,250 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 26 FUND: 101 DIVISION: HEALTH & SOCIAL SERVICES DEPT: 54980 DEPARTMENT: ALCOHOL & OTHER DRUG AWARENESS 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Supplies 5499 Miscellaneous 2,500 3,498 4,800 3,837 4,800 TOTAL NON-PERSONNEL SERVICES 2,500 3,498 4,800 3,837 4,800 TOTAL ALCOHOL & DRUG AWARENESS 2,500 3,498 4,800 3,837 4,800 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 27 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53306 DEPARTMENT: BRIDGE MAINTENANCE 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 1,200 812 1,200 878 1,000 5325 Contractual Services 12,000 15,649 12,000 12,277 12,000 TOTAL NON-PERSONNEL SERVICES 13,200 16,461 13,200 13,155 13,000 TOTAL BRIDGE MAINTENANCE 13,200 16,461 13,200 13,155 13,000 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 28 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53520 DEPARTMENT: BUS SUBSIDY 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 44,000 28,795 44,000 30,053 37,000 TOTAL NON-PERSONNEL SERVICES 44,000 28,795 44,000 30,053 37,000 TOTAL BUS SUBSIDIES 44,000 28,795 44,000 30,053 37,000 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 29 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53105 DEPARTMENT: ENGINEERING 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 322,766 325,809 344,247 343,547 359,406 5104 Temporary Payroll 12,152 4,431 12,516 8,490 10,806 5119 Longevity Pay 780 612 0 0 0 Fringe Benefits 5151 Retirement Plan 24,252 22,532 23,925 23,877 25,877 5152 Residency 11,813 11,959 12,617 12,617 13,204 5154 Social Security 24,927 24,406 26,516 26,404 27,651 5157 Group Health Insurance 53,145 55,338 76,515 76,514 76,706 5160 Group Life Insurance 643 570 594 602 647 5163 Workers Compensation 10,836 8,240 9,026 8,907 9,255 TOTAL PERSONNEL SERVICES 461,314 453,896 505,956 500,958 523,552 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,200 1,011 1,200 1,100 1,200 5208 Travel - City Business 300 38 300 200 300 5211 Education & Memberships 250 0 400 100 1,100 Purchased Services 5303 Communications 1,500 960 1,200 1,095 1,000 5315 Maintenance - Office Equipment 500 520 500 250 250 5318 Maintenance - Automotive 200 36 200 97 200 5321 Maintenance - Other Equipment 500 0 500 200 750 5324 User Licencing 0 0 0 0 0 5325 Contractual Services 1,000 915 1,000 941 750 5328 Advertising 0 0 500 0 500 5334 Printing Expense 600 71 500 100 0 5340 Rent - Equipment 1,000 943 1,300 236 0 Supplies 5401 Office Supplies 1,000 109 500 445 500 5402 Desktop Printing Expense 200 0 200 200 200 5404 Clothing Expense 0 0 0 0 300 5407 Automotive Supplies 1,100 1,002 1,100 945 1,000 5410 General Supplies 1,000 693 500 500 300 TOTAL NON-PERSONNEL SERVICES 10,350 6,297 9,900 6,409 8,350 OUTLAY 5804 Office Equipment 5,000 0 5,000 8,316 8,500 5807 Machinery, Tools & Instruments 100 0 200 200 0 TOTAL OUTLAY 5,100 0 5,200 8,516 8,500 TOTAL ENGINEERING 476,764 460,193 521,056 515,883 540,402 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 30 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53308 DEPARTMENT: EQUIPMENT MAINTENANCE & REPLACEMENT 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotive 80,000 71,682 80,000 50,261 75,000 5322 Maintenance - Roads & Walks 0 75 0 0 0 5325 Contractual Services 200 0 0 0 5,000 Supplies 5410 General Supplies 12,000 12,316 12,000 11,875 12,000 5499 Miscellaneous 0 0 0 0 0 TOTAL NON-PERSONNEL SERVICES 92,200 84,073 92,000 62,136 92,000 TOTAL EQUIP MAINTEN & REPLACE 92,200 84,073 92,000 62,136 92,000 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 31 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53310 DEPARTMENT: FORESTRY 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5322 Maintenance - Roads & Walks 0 0 0 0 0 5325 Contractual Services 5,000 0 5,000 5,000 5,000 Supplies 5401 Office Supplies 0 36 0 0 0 5407 Automotive Supplies 7,500 8,070 7,500 4,472 7,000 5410 General Supplies 2,000 2,182 3,000 3,453 3,000 5425 Botanical & Agricultural 2,000 11 2,000 222 2,000 TOTAL NON-PERSONNEL SERVICES 16,500 10,298 17,500 13,147 17,000 TOTAL FORESTRY 16,500 10,298 17,500 13,147 17,000 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 32 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53304 DEPARTMENT: SNOW & ICE CONTROL 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotive 10,000 5,165 10,000 6,048 10,000 5322 Maintenance - Roads & Walks 76,000 17,834 55,000 64,442 65,000 5328 Advertising 500 169 500 200 500 Supplies 5407 Automotive Supplies 25,000 15,967 25,000 20,304 25,000 5410 General Supplies 30,000 26,879 35,000 29,899 33,000 TOTAL NON-PERSONNEL SERVICES 141,500 66,015 125,500 120,893 133,500 TOTAL SNOW & ICE CONTROL 141,500 66,015 125,500 120,893 133,500 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 33 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53110 DEPARTMENT: STREET DEPARTMENT ADMINISTRATION 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 135,353 132,327 143,470 143,470 149,100 5119 Longevity Pay 420 420 0 0 0 Fringe Benefits 5151 Retirement Plan 9,368 9,163 9,971 9,971 10,735 5152 Residency 5,304 5,368 5,635 5,635 5,887 5154 Social Security 10,387 9,589 10,975 10,975 11,406 5157 Group Health Insurance 37,290 37,851 41,310 41,310 41,418 5160 Group Life Insurance 219 187 195 198 214 5163 Workers Compensation 2,727 2,254 2,455 2,455 2,535 TOTAL PERSONNEL SERVICES 201,068 197,159 214,011 214,014 221,295 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,500 1,120 2,000 1,800 2,500 5211 Education & Memberships 0 0 0 0 0 Purchased Service 5303 Communications 600 755 700 723 300 5325 Contractual Services 4,000 3,668 4,000 3,978 4,000 5334 Printing Expense 0 75 0 0 0 Supplies 5401 Office Supplies 700 575 700 805 800 5402 Desktop Printing Expense 400 123 400 413 400 5410 General Supplies 100 35 100 103 100 TOTAL NON-PERSONNEL SERVICES 7,300 6,351 7,900 7,822 8,100 TOTAL ST DEPT ADMINISTRATION 208,368 203,509 221,911 221,836 229,395 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 34 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53420 DEPARTMENT: STREET LIGHTING 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 240,000 244,948 260,000 244,666 250,000 5321 Maintenance - Other Equipment 1,000 34 1,000 100 310 TOTAL NON-PERSONNEL SERVICES 241,000 244,982 261,000 244,766 250,310 TOTAL STREET LIGHTING 241,000 244,982 261,000 244,766 250,310 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 35 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53301 DEPARTMENT: STREET MAINTENANCE 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 1,270,997 1,261,921 1,295,767 1,295,967 1,413,915 5104 Temporary Payroll 72,912 90,965 112,152 81,861 107,358 5107 Overtime Pay 85,000 88,859 85,000 85,944 85,000 5110 Shift Premium Pay 700 566 700 678 700 5113 Job Class Premium Pay 6,900 4,757 6,900 5,068 6,900 5119 Longevity Pay 4,240 3,460 0 0 0 Fringe Benefits 5151 Retirement Plan 94,381 92,878 96,492 96,442 108,469 5152 Residency 43,788 44,121 48,628 48,892 51,025 5154 Social Security 105,697 97,038 107,836 107,343 116,805 5157 Group Health Insurance 499,743 445,439 492,738 500,924 507,425 5160 Group Life Insurance 2,809 1,728 1,975 1,878 1,986 5163 Workers Compensation 42,934 35,140 37,963 37,179 40,347 5166 Unemployment Insurance 0 0 0 0 0 TOTAL PERSONNEL SERVICES 2,230,101 2,166,871 2,286,151 2,262,176 2,439,930 NON-PERSONNEL SERVICES Purchased Services 5303 Communications 1,000 755 1,000 773 300 5309 Water, Sewer & Electric 0 0 0 0 0 5312 Maintenance - Building 26,000 16,616 26,000 18,383 26,000 5318 Maintenance - Automotive 0 193 0 0 0 5322 Maintenance - Roads & Walks 46,000 43,420 46,000 46,407 48,000 5325 Contractual Services 15,000 18,030 15,000 16,834 14,000 5328 Advertising 0 35 0 0 0 5340 Rent - Equipment 0 0 0 0 5,000 Supplies 5401 Office Supplies 0 64 0 0 0 5404 Clothing Expense 5,000 5,585 7,500 7,483 6,300 5407 Automotive Supplies 20,000 22,078 20,000 23,950 24,000 5410 General Supplies 3,000 2,706 3,000 3,062 3,000 5419 Medical & Lab Supplies 2,000 74 2,000 2,094 2,000 5500 Storm Damage 0 31,487 0 0 0 TOTAL NON-PERSONNEL SERVICES 118,000 141,046 120,500 118,986 128,600 OUTLAY 5804 Office Equipment 0 0 0 0 2,400 5807 Machinery, Tools & Instruments 1,000 0 1,000 1,000 1,000 TOTAL OUTLAY 1,000 0 1,000 1,000 3,400 TOTAL STREET MAINTENANCE 2,349,101 2,307,917 2,407,651 2,382,162 2,571,930 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 36 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53303 DEPARTMENT: STREET SIGNS & MARKERS 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5321 Maintenance - Other Equipment 1,250 2,360 1,500 2,517 1,500 5325 Contractual Services 4,000 9,033 4,000 2,000 4,000 Supplies 5407 Automotive Supplies 1,500 1,209 1,500 909 1,500 5410 General Supplies 12,000 9,840 12,000 11,039 12,000 5413 Chemical & Ordnance 8,500 6,059 8,500 5,306 7,000 TOTAL NON-PERSONNEL SERVICES 27,250 28,500 27,500 21,771 26,000 TOTAL STREET SIGNS & MARKERS 27,250 28,500 27,500 21,771 26,000 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 37 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53305 DEPARTMENT: TRAFFIC CONTROL 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 4,000 3,605 4,000 3,811 4,000 5325 Contractual Services 10,000 11,671 10,000 10,162 10,000 Supplies 5410 General Supplies 1,000 246 1,000 500 1,000 TOTAL NON-PERSONNEL SERVICES 15,000 15,523 15,000 14,473 15,000 OUTLAY 5807 Machinery, Tools & Instruments 8,000 25,717 15,000 17,877 0 TOTAL OUTLAY 8,000 25,717 15,000 17,877 0 TOTAL TRAFFIC CONTROL 23,000 41,239 30,000 32,350 15,000 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 38 FUND: 101 DIVISION: TRANSPORTATION DEPT: 53640 DEPARTMENT: WEED CONTROL 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotive 2,000 350 2,000 1,146 1,500 5328 Advertising 500 75 500 250 500 Supplies 5407 Automotive Supplies 800 870 800 1,049 1,000 5410 General Supplies 500 152 500 493 500 TOTAL NON-PERSONNEL SERVICES 3,800 1,447 3,800 2,938 3,500 TOTAL WEED CONTROL 3,800 1,447 3,800 2,938 3,500 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 39 FUND: 101 DIVISION: SANITATION DEPT: 53620 DEPARTMENT: REFUSE COLLECTION 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotive 50,000 50,499 50,000 45,541 50,000 5325 Contractual Services 0 0 0 0 0 5328 Advertising 500 850 500 513 500 Supplies 5404 Clothing Expense 300 0 0 0 0 5407 Automotive Supplies 49,000 41,563 49,000 32,356 49,000 5410 General Supplies 2,000 1,725 2,000 1,958 2,000 TOTAL NON-PERSONNEL SERVICES 101,800 94,637 101,500 80,368 101,500 TOTAL REFUSE COLLECTION 101,800 94,637 101,500 80,368 101,500 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 40 FUND: 101 DIVISION: SANITATION DEPT: 53630 DEPARTMENT: REFUSE DISPOSAL 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 127,000 146,363 127,000 127,000 127,000 5395 Recycling Costs 12,000 10,607 12,000 12,000 12,000 TOTAL NON-PERSONNEL SERVICES 139,000 156,970 139,000 139,000 139,000 TOTAL REFUSE DISPOSAL 139,000 156,970 139,000 139,000 139,000 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 41 FUND: 101 DIVISION: COMMUNITY ENRICHMENT DEPT: 55320 DEPARTMENT: ADULT PROGRAMS 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 37,636 36,760 40,103 40,903 42,539 5104 Temporary Payroll 29,001 15,581 30,670 15,893 27,120 5107 Overtime Pay 0 9 0 0 0 5119 Longevity Pay 300 300 0 0 0 Fringe Benefits 5151 Retirement Plan 7,811 2,585 2,926 2,947 3,063 5152 Residency 3,957 0 0 0 0 5154 Social Security 3,323 2,835 3,513 3,360 3,647 5157 Group Health Insurance 36,443 11,470 13,481 20,395 19,669 5160 Group Life Insurance 316 53 59 83 100 5163 Workers Compensation 2,910 866 1,399 1,046 1,344 5166 Unemployment Insurance 0 0 0 0 0 TOTAL PERSONNEL SERVICES 121,697 70,459 92,151 84,627 97,482 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 0 300 0 0 0 Purchased Services 5303 Communications 460 0 0 116 100 5325 Contractual Services 6,500 3,650 5,500 4,120 500 5328 Advertising 2,000 75 0 0 1,000 Supplies 5401 Office Supplies 500 399 500 500 500 5407 Automotive Supplies 200 0 0 0 0 5422 Data Processing Supplies 4,000 4,000 4,000 4,000 4,000 5428 Recreation 2,000 2,629 3,000 3,000 1,500 5431 Postage 500 0 100 0 0 TOTAL NON-PERSONNEL SERVICES 16,160 11,053 13,100 11,736 7,600 TOTAL ADULT PROGRAM 137,857 81,512 105,251 96,363 105,082 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 42 FUND: 101 DIVISION: COMMUNITY ENRICHMENT DEPT: 55415 DEPARTMENT: ATHLETIC FIELDS 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 24,000 29,356 30,000 26,336 30,000 5312 Maintenance - Building 3,000 705 5,000 4,862 5,000 5321 Maintenance - Other Equipment 1,000 1,502 1,500 775 1,500 5322 Maintenance - Roads & Walks 2,000 529 2,000 2,000 2,000 5325 Contractual Services 2,000 225 2,000 1,890 2,000 Supplies 5407 Automotive Supplies 2,000 1,047 2,000 455 1,500 5410 General Supplies 7,000 6,966 7,000 9,056 8,000 5425 Botanical & Agricultural 15,000 12,896 15,000 10,865 13,000 TOTAL NON-PERSONNEL SERVICES 56,000 53,226 64,500 56,239 63,000 OUTLAY 5801 Land & Buildings 3,000 2,385 4,000 3,830 4,000 TOTAL OUTLAY 3,000 2,385 4,000 3,830 4,000 TOTAL ATHLETIC FIELD 59,000 55,611 68,500 60,069 67,000 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 43 FUND: 101 DIVISION: COMMUNITY ENRICHMENT DEPT: 55190 DEPARTMENT: CIVIC PROMOTIONS 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 0 0 400 425 500 5208 Travel - City Business 0 0 300 0 700 5211 Education & Memberships 0 0 1,200 409 450 Purchased Services 5325 Contractual Services 0 0 13,000 9,636 10,110 Supplies 5328 Advertising 0 0 8,500 6,800 10,700 5499 Miscellaneous 15,000 51,767 15,000 3,002 5,000 TOTAL NON-PERSONNEL SERVICES 15,000 51,767 38,400 20,272 27,460 TOTAL CIVIC PROMOTIONS 15,000 51,767 38,400 20,272 27,460 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 44 FUND: 101 DIVISION: COMMUNITY ENRICHMENT DEPT: 55405 DEPARTMENT: COMMUNITY CENTER 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 1,000 1,300 1,000 1,000 1,000 Supplies 5428 Recreation 2,000 2,034 2,000 2,000 2,000 TOTAL NON-PERSONNEL SERVICES 3,000 3,334 3,000 3,000 3,000 OUTLAY 5804 Office Equipment 0 0 0 0 0 5807 Machinery, Tools & Instruments 0 0 0 0 0 TOTAL OUTLAY 0 0 0 0 0 TOTAL COMMUNITY CENTER 3,000 3,334 3,000 3,000 3,000 2026 BUDGET CITY OF KAUKAUNA Page 7 - 45 FUND: 101 DIVISION: COMMUNITY ENRICHMENT DEPT: 55310 DEPARTMENT: DANCE CLASSES 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 0 0 0 0 0 5104 Temporary Payroll 28,014 9,991 28,264 8,776 0 5107 Overtime Pay 0 0 0 0 0 Fringe Benefits 5151 Retirement Plan 0 0 0 0 0 5154 Social Security 406 145 410 127 0 5163 Workers Compensation 835 232 715 222 0 TOTAL PERSONNEL SERVICES 29,255 10,368 29,389 9,125 0 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,000 1,049 0 0 0 5208 Travel - City Business 500 0 0 0 0 Purchased Services 5325 Contractual Services 5,000 2,736 1,500 1,178 0 5328 Advertising 2,000 0 0 0 0 5334 Printing Expense 1,000 0 0 0 0 Supplies 5404 Clothing Expense 6,500 0 0 0 0 5422 Data Processing Supplies 1,500 1,675 1,700 0 0 5428 Recreation 2,000 1,157 750 915 0 5431 Postage 1,000 0 0 0 0 TOTAL NON-PERSONNEL SERVICES 20,500 6,616 3,950 2,093 0 TOTAL DANCE CLASSES 49,755 16,984 33,339 11,218 0 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 46 FUND: 101 DIVISION: COMMUNITY ENRICHMENT DEPT: 55120 DEPARTMENT: GRIGNON MANSION 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 45,587 33,982 0 0 0 5104 Temporary Payroll 0 0 0 0 0 5119 Longevity Pay 60 0 0 0 0 Fringe Benefits 5151 Retirement Plan 4,497 2,263 0 0 0 5154 Social Security 3,492 2,563 0 0 0 5157 Group Health Insurance 10,718 5,390 0 0 0 5160 Group Life Insurance 45 18 0 0 0 5163 Workers Compensation 1,942 927 0 0 0 TOTAL PERSONNEL SERVICES 66,341 45,143 0 0 0 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 250 450 0 0 0 5208 Travel - City Business 250 0 0 0 0 Purchased Services 5303 Communications 420 465 420 420 420 5306 Heating Fuels 1,500 1,099 1,500 1,500 1,500 5309 Water, Sewer & Electric 2,500 2,805 2,500 2,501 2,500 5310 Grant Matching Expenditures 0 0 0 0 0 5312 Maintenance - Building 250 105 0 0 0 5325 Contractual Services 3,500 726 3,500 2,443 2,000 Supplies 5401 Office Supplies 100 94 100 0 0 5428 Recreation 0 0 0 0 500 TOTAL NON-PERSONNEL SERVICES 8,770 5,744 8,020 6,864 6,920 TOTAL GRIGNON MANSION 75,111 50,887 8,020 6,864 6,920 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 47 FUND: 101 DIVISION: COMMUNITY ENRICHMENT DEPT: 55110 DEPARTMENT: LIBRARY 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 549,130 539,625 620,644 571,894 696,910 5104 Temporary Payroll 24,000 53,580 36,000 40,994 36,000 5107 Overtime Pay 0 54 0 19 0 5119 Longevity Pay 1,510 1,293 0 0 0 Fringe Benefits 5151 Retirement Plan 27,761 28,091 32,769 33,584 42,565 5152 Residency 2,612 1,571 4,351 6,094 12,728 5154 Social Security 33,255 32,222 38,954 37,347 47,280 5157 Group Health Insurance 101,153 102,630 111,519 116,690 153,755 5160 Group Life Insurance 562 493 563 604 848 5163 Workers Compensation 977 832 2,844 981 1,173 TOTAL PERSONNEL SERVICES 740,960 760,390 847,643 808,207 991,259 NON-PERSONNEL SERVICES Travel/Training 5208 Travel - City Business 4,669 5,168 3,820 2,329 6,708 5211 Education & Memberships 4,738 2,164 2,804 4,585 3,371 Purchased Services 5303 Communications 600 652 700 700 960 5306 Heating Fuels 8,000 4,715 8,000 7,000 7,000 5309 Water, Sewer & Electric 16,200 15,600 16,450 16,068 16,325 5312 Maintenance - Building 119,000 104,369 119,000 115,000 120,000 5313 Lease - Building 143,916 143,916 143,916 143,915 143,916 5325 Contractual Services 29,291 32,705 35,584 35,000 38,397 5328 Advertising 2,050 1,779 2,550 2,500 3,050 5331 General Insurance 8,262 8,262 8,421 8,421 8,456 5332 Shared Services 115,565 115,565 122,120 122,120 129,613 Supplies 5401 Office Supplies 6,000 5,852 7,500 7,400 7,500 5402 Desktop Printing Expense 800 0 800 0 800 5410 General Supplies 0 15 0 0 0 5422 Data Processing Supplies 5,500 8,855 7,500 7,500 8,500 5431 Postage 1,250 1,517 1,500 1,750 2,250 5441 Library Material 92,552 103,726 107,552 115,000 122,552 5442 Service Contracts 64,106 56,420 69,784 59,000 55,000 5444 Library Programs 4,000 4,655 6,000 6,000 8,000 5499 Miscellaneous 1,000 951 1,500 1,500 2,000 TOTAL NON-PERSONNEL SERVICES 627,499 616,886 665,501 655,788 684,398 OUTLAY 5804 Office Equipment 9,800 6,364 9,420 9,420 9,500 TOTAL OUTLAY 9,800 6,364 9,420 9,420 9,500 TOTAL LIBRARY 1,378,259 1,383,640 1,522,564 1,473,415 1,685,157 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 48 FUND: 101 DIVISION: COMMUNITY ENRICHMENT DEPT: 55410 DEPARTMENT: SWIMMING POOL 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 37,636 41,910 40,103 40,903 42,534 5104 Temporary Payroll 186,590 167,456 199,272 200,930 207,990 5107 Overtime Pay 0 0 0 2,297 0 5113 Job Class Premium Pay 0 19 0 0 0 Fringe Benefits 5151 Retirement Plan 0 2,942 2,787 3,002 3,062 5152 Residency 0 229 0 0 0 5154 Social Security 5,585 5,556 5,957 6,076 6,270 5157 Group Health Insurance 0 13,251 13,481 20,392 19,666 5160 Group Life Insurance 0 57 59 83 100 5163 Workers Compensation 5,560 4,973 5,665 5,727 5,865 TOTAL PERSONNEL SERVICES 235,371 236,393 267,324 279,410 285,487 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 3,000 991 2,500 2,500 2,500 5208 Travel - City Business 500 1,214 500 500 500 5211 Education & Memberships 0 0 0 536 0 Purchased Services 5303 Communications 0 0 0 116 100 5306 Heating Fuels 10,000 4,235 10,000 10,000 10,000 5309 Water, Sewer & Electric 17,000 27,035 18,000 21,615 20,000 5312 Maintenance - Building 20,000 13,086 13,000 8,606 12,000 5318 Maintenance - Automotive 1,000 69 500 53 300 5325 Contractual Services 27,000 34,471 32,000 32,000 33,000 5328 Advertising 1,500 669 1,500 0 1,500 Supplies 5401 Office Supplies 1,500 388 500 660 500 5404 Clothing Expense 3,500 2,697 3,500 3,500 3,500 5407 Automotive Supplies 800 221 500 500 300 5410 General Supplies 3,000 2,436 3,000 2,769 3,600 5413 Chemical & Ordnance 0 0 0 0 0 5422 Data Processing Supplies 4,000 1,775 4,000 3,100 5,500 5425 Botanical & Agricultural 3,500 0 2,000 4,764 2,500 5428 Recreation 1,000 917 1,000 423 1,000 5431 Postage 1,000 48 0 0 0 5440 Concession Product 38,000 44,854 58,000 49,520 52,000 TOTAL NON-PERSONNEL SERVICES 136,300 135,106 150,500 141,162 148,800 OUTLAY 5804 Office Equipment 0 0 0 0 3,000 TOTAL OUTLAY 0 0 0 0 3,000 TOTAL SWIMMING POOL 371,671 371,500 417,824 420,572 437,287 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 49 FUND: 101 DIVISION: COMMUNITY ENRICHMENT DEPT: 55305 DEPARTMENT: YOUTH PROGRAMS 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 37,647 36,755 40,103 40,903 42,534 5104 Temporary Payroll 46,062 37,320 40,786 33,053 48,470 5107 Overtime Pay 0 0 0 114 0 Fringe Benefits 5151 Retirement Plan 0 2,585 2,787 2,851 3,062 5154 Social Security 3,548 3,298 3,659 3,617 3,957 5157 Group Health Insurance 0 11,467 13,481 20,392 19,666 5160 Group Life Insurance 0 53 55 83 100 5163 Workers Compensation 1,373 1,507 1,655 1,480 1,877 TOTAL PERSONNEL SERVICES 88,630 92,985 102,526 102,493 119,666 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 1,000 968 1,000 1,000 1,000 5208 Travel - City Business 0 28 0 0 0 5211 Education & Memberships 400 350 200 200 200 Purchased Services 5303 Communications 750 390 500 152 500 5318 Maintenance - Automotive 350 0 0 0 0 5325 Contractual Services 16,000 25,523 19,000 19,000 23,000 5328 Advertising 2,000 595 1,000 528 1,000 5386 Youth Baseball 0 0 0 0 0 5389 Girls Softball 0 0 0 0 0 5390 Youth Wrestling 5,000 190 3,000 362 750 Supplies 5401 Office Supplies 1,000 866 1,000 1,000 1,000 5404 Clothing Expense 5,000 3,944 2,500 2,500 2,500 5407 Automotive Supplies 500 500 500 308 500 5422 Data Processing Supplies 4,000 4,000 4,000 4,000 4,000 5428 Recreation 8,000 3,848 5,000 4,133 3,500 5431 Postage 1,000 0 500 0 0 TOTAL NON-PERSONNEL SERVICES 45,000 41,203 38,200 33,183 37,950 OUTLAY 5804 Office Equipment 0 0 0 0 3,000 TOTAL OUTLAY 0 0 0 0 3,000 TOTAL YOUTH PROGRAMS 133,630 134,187 140,726 135,676 160,616 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 50 FUND: 101 DIVISION: PARKS DEPT: 55200 DEPARTMENT: PARKS 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 0 0 0 0 1,200 5208 Travel - City Business 0 0 0 0 1,000 5211 Education & Memberships 0 0 0 0 500 Purchased Services 5309 Water, Sewer & Electric 41,000 47,468 45,000 41,246 45,000 5312 Maintenance - Building 3,000 2,643 3,500 3,559 3,500 5318 Maintenance - Automotive 500 1,709 650 6,325 1,000 5321 Maintenance - Other Equipment 30,000 33,962 33,000 23,900 30,000 5322 Maintenance - Roads & Walks 5,000 572 5,000 5,000 10,000 5325 Contractual Services 12,000 4,006 42,000 75,146 12,000 Supplies 5401 Office Supplies 0 123 0 0 0 5404 Clothing Expense 0 0 0 0 2,100 5407 Automotive Supplies 16,000 13,815 16,000 12,039 15,000 5410 General Supplies 7,000 3,313 7,000 6,911 7,000 5416 Custodial Supplies 6,000 4,253 6,000 5,266 6,000 5425 Botanical & Agricultural 6,000 3,777 6,000 6,899 6,000 5437 Plumbing Supplies 1,500 1,304 1,500 1,403 1,500 5450 Dog Park Supplies 1,500 1,268 1,500 1,795 2,500 5460 Disk Golf Course Supplies 3,000 0 3,000 1,500 3,000 TOTAL NON-PERSONNEL SERVICES 132,500 118,213 170,150 190,989 147,300 OUTLAY 5801 Land & Buildings 5,000 4,110 5,000 4,999 5,000 5807 Machinery, Tools & Instruments 2,000 1,267 2,000 2,000 2,000 5833 Park Equipment 3,500 1,118 3,500 3,470 7,000 5837 Infrastructure 5,000 0 5,000 0 0 5907 Park Equipment Outlay 0 15 0 0 0 TOTAL OUTLAY 15,500 6,509 15,500 10,469 14,000 TOTAL PARKS 148,000 124,722 185,650 201,458 161,300 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 51 FUND: 101 DIVISION: PARKS DEPT: 56900 DEPARTMENT: 1000 ISLANDS ENVIRONMENTAL CENTER 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 175,587 146,406 179,421 184,321 193,774 5104 Temporary Payroll 6,425 5,898 6,620 6,505 6,850 5107 Overtime Pay 0 947 0 20 0 5119 Longevity Pay 460 10 0 0 0 Fringe Benefits 5151 Retirement Plan 8,162 6,561 10,599 10,939 11,908 5152 Residency 8,816 770 0 0 0 5154 Social Security 9,973 7,789 12,152 12,526 13,163 5157 Group Health Insurance 26,573 21,106 41,310 41,298 41,418 5160 Group Life Insurance 297 98 133 151 159 5163 Workers Compensation 4,213 2,726 3,767 3,881 4,038 TOTAL PERSONNEL SERVICES 240,506 192,312 254,002 259,641 271,310 NON-PERSONNEL SERVICES Travel/Training 5205 Seminar Expense 2,500 0 2,500 2,000 1,500 5208 Travel - City Business 0 0 200 0 0 5211 Education & Memberships 500 270 500 500 500 Center Maintenance 5260 Animal & Bird Care 2,000 1,482 2,000 2,000 2,000 5264 Programs 6,800 3,623 4,500 4,500 3,000 5276 Conservancy Zone Maintenance 2,000 2,631 4,000 4,000 2,500 Purchased Services 5303 Communications 900 600 900 600 600 5306 Heating Fuels 3,000 1,550 3,000 3,000 3,000 5309 Water, Sewer & Electric 10,000 9,070 10,000 10,000 10,000 5312 Maintenance - Building 20,000 14,843 4,500 4,500 4,500 5315 Maintenance - Office Equipment 1,500 1,468 1,500 1,600 1,500 5318 Maintenance - Automotive 500 490 500 500 500 5321 Maintenance - Other Equipment 0 0 0 0 0 5325 Contractual Services 23,400 11,789 12,000 11,000 12,000 5334 Printing Expense 400 192 400 400 400 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 52 FUND: 101 DIVISION: PARKS DEPT: 56900 DEPARTMENT: 1000 ISLANDS ENVIRONMENTAL CENTER 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES (CONTINUED) Supplies 5401 Office Supplies 600 573 600 600 600 5404 Clothing Expense 700 771 700 700 700 5407 Automotive Supplies 300 156 300 300 300 5410 General Supplies 1,500 1,578 1,500 1,500 1,000 5416 Custodial Supplies 1,000 1,253 1,000 1,800 1,800 5431 Postage 100 76 100 100 100 5440 Concession Product 3,700 3,282 3,700 3,000 3,000 5499 Miscellaneous 1,500 1,050 1,500 1,500 1,500 TOTAL NON-PERSONNEL SERVICES 82,900 56,748 55,900 54,100 51,000 OUTLAY 5804 Office Equipment 2,300 1,458 0 1,500 1,500 5807 Machinery, Tools & Instruments 0 0 0 0 0 TOTAL OUTLAY 2,300 1,458 0 1,500 1,500 TOTAL 1000 ISLANDS ENV CENTER 325,706 250,517 309,902 315,241 323,810 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 53 FUND: 101 DIVISION: OTHER DEPT: 59475 DEPARTMENT: HEALTH INSURANCE 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Fringe Benefits 5157 Group Health Insurance 873,331 461,911 498,981 481,857 518,520 TOTAL PERSONNEL SERVICES 873,331 461,911 498,981 481,857 518,520 TOTAL HEALTH INSURANCE 873,331 461,911 498,981 481,857 518,520 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 54 FUND: 101 DIVISION: OTHER DEPT: 59375 DEPARTMENT: PROPERTY & LIABILITY INSURANCE 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5331 General Insurance 197,555 195,225 206,002 206,046 199,070 5325 Contractual Services 0 0 0 0 29,000 5333 Insurance Claim 0 17,978 0 6,537 0 TOTAL NON-PERSONNEL SERVICES 197,555 213,203 206,002 212,583 228,070 TOTAL PROPERTY & LIABILITY INS. 197,555 213,203 206,002 212,583 228,070 CITY OF KAUKAUNA 2026 BUDGET Page 7 - 55 Page 7 - 56 CITY OF KAUKAUNA 20 26 BUDGET STORM WATER UTILITY SUMMARY The City of Kaukauna created a Storm Water Utility in July 2009 to facilitate compliance with various State and Federal regulations regarding the quality of storm water runoff and discharges. Since its inception, the storm water utility is starting to mature with growing infrastructure and capital assets. The city is continuously monitoring the financial metrics such as operating expense, depreciation, and debt coverage ratio all while meeting the state and federal regulations. T he Storm water Utility is primarily funded by user fees in the form of an Equivalent Runoff Unit (ERU) Rate. An ERU is the average impervious area of a single-family home. Impervious area refers to any surface that does not allow the natural infiltration of water into the soil (examples include roofs, patios, driveways, sidewalks, and pavement.). A Storm water utility fee is assessed for each ERU that a non- residential property possesses. The ERU rate is budgeted to stay the same for the 2026 budget. N on-residential properties that have more property than an average residential home is charged one ERU for every 2,944 sq. feet of impervious area of that property. The ERU is charged monthly. Each residential property is charge one ERU per year. The monthly charge per home is $11.0 0/month effective January 1, 2026. I n 2019, City Finance changed the way debt is being managed within this utility fund. Rather than having a few smaller bond issues, the city began borrowing 3 years of project costs at one time. This will save on issuance costs and to help better manage the debt coverage ratio. With the larger borrowing, it makes it easier to manage the annual bond payments and monitor the ERU rate to ensure the rate is adequate to the expenses of the Utility fund. Page 8 - 1 CITY OF KAUKAUNA 2026 BUDGET STORM WATER UTILITY FUND (601) PROJECTED CASH BALANCE AS OF DECEMBER 31, 2025 DESCRIPTION BALANCE BALANCE AS OF JANUARY 1, 2025 Unassigned Cash And Receivable Balance 2,667,188 Restricted Cash And Receivable Balance 2,471,572 Total Cash And Receivable Balance Net of Current Liabilities 5,138,760 PROJECTED CHANGE IN CASH BALANCE FOR 2025 Revenues & Other Financing Sources 1,930,800 Expenses Net of Depreciation (494,804) Debt Service - Principal and Interest (1,019,848) 416,148 PROJECTED CASH BALANCE AS OF DECEMBER 31 2025 Projected Cash Balance Net of Current Liabilities 5,554,908 Page 8 - 2 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Storm Water Utility Fees* 1,816,101 1,797,188 1,940,585 1,920,000 1,933,140 Permit Fees 5,000 10,049 5,000 5,800 8,000 TOTAL REVENUE 1,821,101 1,807,237 1,945,585 1,925,800 1,941,140 EXPENSES OPERATING EXPENSES Wages & Salaries Storm Sewer Maintenance 125,114 111,851 175,268 142,554 175,850 KU Meter Reading / Billing Charges 15,783 15,783 13,270 13,270 16,250 Administrative Costs 93,915 93,915 103,579 103,579 109,216 Depreciation 198,140 167,105 215,278 215,278 260,270 TOTAL OPERATING EXPENSES 654,254 632,212 763,963 710,082 811,291 NONOPERATING (REVENUES) EXPENSES State Storm Water Grant 0 65,390 0 89,000 0 Interest Income 3,000 4,066 3,000 5,000 4,000 Interest & Fiscal Charges - Trans to Debt Fund 392,688 384,134 375,738 388,848 361,054 Capital Contibutions 0 0 0 0 0 TOTAL NONOPERATING EXPENSES (REVENUES) 389,688 314,677 372,738 294,848 357,054 OTHER FINANCING SOURCES (USES) Transferred from Special Assessment Fund 50,000 206,000 275,000 82,546 161,000 TOTAL OTHER FINANCING SOURCES (USES) 50,000 206,000 275,000 82,546 161,000 DEBT PAYMENT - PRINCIPAL ONLY Principal - Transfer to Debt Service Fund 574,000 574,000 631,000 631,000 395,000 TOTAL PAYMENT - PRINCIPAL ONLY 574,000 574,000 631,000 631,000 395,000 EXCESS (DEFICIT) REVENUES OVER EXPENDITURES 253,160 492,347 452,884 372,416 538,795 *Storm Water Utility Fees remain the same as 2025 at $11/ERU CITY OF KAUKAUNA 2026 BUDGET STORM WATER UTILITY (601) BUDGETED REVENUE & EXPENDITURE SUMMARY Page 8 - 3 FUND: 601 STORM WATER UTILITY DEPT: 53441 DEPARTMENT: STORM SEWER MAINTENANCE 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 50,603 29,271 53,490 28,490 55,872.00 5107 Overtime Payments 2,000 158 2,000 200 2,000 5110 Shift Premium Pay 10 1 10 10 10 5113 Job Class Premium Pay 1,000 524 1,000 500 1,000 5119 Longevity Pay 0 0 0 0 0 5125 Call Time 0 0 0 0 0 Fringe Benefits 5151 Retirement Plan 0 2,056 3,927 2,029 4,240 5152 Residency 0 1,507 1,500 1,500 2,235 5154 Social Security 4,101 2,109 4,322 2,234 4,504 5157 Group Health Insurance 0 11,038 10,000 10,000 22,127 5160 Group Life Insurance 0 87 100 100 250 5163 Workers Compensation 0 743 1,429 739 1,472 TOTAL PERSONNEL SERVICES 57,714 47,495 77,778 45,802 93,710 NON-PERSONNEL SERVICES Travel/Training 5211 Education & Memberships 400 0 250 0 0 Purchased Services 5303 Communications 300 516 540 541 540 5309 Water, Sewer & Electric 28,000 25,082 28,000 27,905 28,000 5318 Maintenance - Automotive 100 230 100 100 100 5321 Maintenance - Other Equip 500 0 500 100 500 5322 Maintenance - Roads & Walks 5,000 4,247 5,000 4,543 5,000 5325 Contractual Services 30,000 30,873 60,000 60,663 35,000 5340 Rent - Equipment 0 0 0 0 5,000 Supplies 5407 Automotive Supplies 2,500 3,133 2,500 2,382 2,500 5410 General Supplies 600 275 600 518 500 TOTAL NON-PERSONNEL SERVICES 67,400 64,356 97,490 96,752 77,140 OUTLAY 5807 Machinery, Tools & Instruments 0 0 0 0 5,000 TOTAL OUTLAY 0 0 0 0 5,000 TOTAL STORM SEWER MAINTENANCE 125,114 111,851 175,268 142,554 175,850 CITY OF KAUKAUNA 2026 BUDGET Page 8 - 4 FUND: 601 STORM WATER UTILITY DEPT: 53302 DEPARTMENT: STREET CLEANING 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 102,673 110,168 106,508 106,508 112,614 5104 Temporary Payroll 0 0 0 0 0 5107 Overtime Payments 6,000 4,951 10,000 5,808 8,000 5110 Shift Premium Pay 150 166 150 150 150 5113 Job Class Premium Pay 50 94 50 50 50 5119 Longevity pay 480 240 0 0 0 5125 Call Time 0 0 0 0 0 Fringe Benefits 5151 Retirement Plan 5,209 4,718 8,111 7,820 8,699 5152 Residency 4,129 5,100 5,279 4,279 4,561 5154 Social Security 8,366 7,538 8,928 8,607 9,242 5157 Group Health Insurance 26,573 37,357 49,429 48,139 44,253 5160 Group Life Insurance 422 82 160 158 116 5163 Workers Compensation 2,250 2,646 2,953 2,847 3,020 TOTAL PERSONNEL SERVICES 156,302 173,062 191,568 184,366 190,705 NON-PERSONNEL SERVICES Purchased Services 5318 Maintenance - Automotive 27,000 39,783 27,000 19,583 25,000 Supplies 5407 Automotive Supplies 23,500 21,767 23,500 21,779 20,000 5410 General Supplies 14,500 8,947 14,500 9,673 14,000 TOTAL NON-PERSONNEL SERVICES 65,000 70,496 65,000 51,035 59,000 TOTAL STREET CLEANING 221,302 243,558 256,568 235,401 249,705 CITY OF KAUKAUNA 2026 BUDGET Page 8 - 5 FUND: 601 STORM WATER UTILITY DEPT: 53609 DEPARTMENT: SEWER USER BILLING COST 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 15,783 15,783 13,270 13,270 16,250 TOTAL NON-PERSONNEL SERVICES 15,783 15,783 13,270 13,270 16,250 TOTAL SEWER USER BILLING COST 15,783 15,783 13,270 13,270 16,250 2026 BUDGET CITY OF KAUKAUNA Page 8 - 6 2026 BUDGET TOTAL 12/31/2025 12/31/2026 PRINCIPAL PRINCIPAL BALANCE BALANCE MATURITIES INTEREST AND INTEREST 2016C Revenue Bond 600,000 500,000 100,000 19,500 119,500 2022C Revenue Bond 8,365,000 8,070,000 295,000 341,554 636,554 Totals 8,965,000 8,570,000 395,000 361,054 756,054 CITY OF KAUKAUNA STORM WATER UTILITY SUMMARY OF DEBT SERVICE COSTS Page 8 - 7 Page 8 - 8 CITY OF KAUKAUNA 2026 BUDGET SANITARY SEWER UTILITY SUMMARY The City of Kaukauna created a Sanitary Sewer Utility beginning in 2012 to more accurately account for activities associated with sewerage collection and treatment, to establish a more accurate user charge rate and to allow for the issuance of revenue bonds to finance utility projects. The current rate is $8. 75 per cubic feet. This rate was reviewed and changed in 2023 and is anticipated to remain flat for 2026 budget. In 2019, City Finance changed the way debt is being managed within this utility fund. Rather than having a few smaller bond issues, the city began borrowing 3 years of projects at one time to save on issuance costs and to help better manage the debt coverage ratio. With the larger borrowing, it makes it easier to manage the annual bond payments and monitor the user fee rate to ensure the rate is adequate to the expenses of the Utility fund. Page 9 - 1 CITY OF KAUKAUNA 2026 BUDGET SANITARY SEWER UTILITY FUND (602) PROJECTED CASH BALANCE AS OF DECEMBER 31, 2025 DESCRIPTION BALANCE BALANCE AS OF JANUARY 1, 2025 Unassigned Cash And Receivable Balance 5,698,167 Restricted Cash And Receivable Balance 1,214,638 Total Cash And Receivable Balance Net of Current Liabilities 6,912,805 PROJECTED CHANGE IN CASH BALANCE FOR 2025 Revenues & Other Financing Sources 4,844,147 Expenses Net of Depreciation (2,730,488) Debt Service - Principal and Interest (878,939) 1,234,720 PROJECTED CASH BALANCE AS OF DECEMBER 31 2025 Projected Cash Balance Net of Current Liabilities 8,147,525 Page 9 - 2 2025 2024 2024 2025 ESTIMATED 2026 DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET REVENUE Sanitary Sewer Utility Fees 4,560,000 4,723,764 4,560,000 4,514,352 4,683,082 Interest Income 2,500 2,144 2,500 2,341 2,500 TOTAL REVENUE 4,562,500 4,725,908 4,562,500 4,516,693 4,685,582 EXPENSES OPERATING EXPENSES Sanitary Sewer Maintenance 470,619 474,701 443,988 389,550 451,239 HOVMSD Sewerage Treatment Costs 1,870,000 1,964,606 1,970,000 1,878,059 1,970,000 KU Meter Reading / Billing Charges 299,877 252,612 252,130 299,217 308,750 General Insurance 12,140 11,786 12,140 12,140 12,504 Administrative Costs 128,803 128,803 151,522 151,522 160,091 Depreciation 340,062 432,224 398,461 432,224 416,102 TOTAL OPERATING EXPENSES 3,121,501 3,264,732 3,228,241 3,162,712 3,318,686 NONOPERATING (REVENUES) EXPENSES Capital Improvements 0 0 0 0 0 Interest & Fiscal Charges - Trans to Debt Fund 445,439 439,546 428,939 428,939 897,817 TOTAL NONOPERATING REVENUES (EXPENSES) 445,439 439,546 428,939 428,939 897,817 OTHER FINANCING SOURCES (USES) Transferred from Special Assessment Fund 275,000 395,000 156,000 327,454 500,000 TOTAL OTHER FINANCING SOURCES (USES) 275,000 395,000 156,000 327,454 500,000 DEBT PAYMENT - PRINCIPAL ONLY Principal Only 425,000 425,000 450,000 450,000 450,000 TOTAL PAYMENT - PRINCIPAL ONLY 425,000 425,000 450,000 450,000 450,000 EXCESS (DEFICIT) REVENUES OVER EXPENDITURES 845,560 991,629 611,320 802,496 519,079 *Sanitary Sewer Utility Fees remain the same as 2025 at $8.75/100 cubic feet CITY OF KAUKAUNA 2026 BUDGET SANITARY SEWER UTILITY FUND (602) BUDGETED REVENUE & EXPENDITURE SUMMARY Page 9 - 3 FUND: 602 SANITARY SEWER UTILITY DEPT: 53608 DEPARTMENT: SANITARY SEWER MAINTENANCE 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET PERSONNEL SERVICES Wages & Salaries 5101 Regular Payroll 184,202 153,752 191,208 161,208 200,085 5107 Overtime Payments 5,000 8,168 5,000 8,801 5,000 5110 Shift Premium Pay 20 12 20 30 20 5113 Job Class Premium Pay 1,500 1,411 1,500 1,517 1,500 5119 Longevity Pay 425 435 0 0 0 5125 Call Time 0 0 0 0 0 Fringe Benefits 5151 Retirement Plan 14,307 9,969 13,742 11,923 14,876 5152 Residency 8,674 6,634 8,756 7,824 6,973 5154 Social Security 14,623 11,558 15,126 13,124 15,805 5157 Group Health Insurance 79,718 57,295 76,961 58,102 81,131 5160 Group Life Insurance 671 330 372 386 384 5163 Workers Compensation 6,179 3,952 5,003 4,340 5,165 TOTAL PERSONNEL SERVICES 315,319 253,515 317,688 267,255 330,939 NON-PERSONNEL SERVICES Purchased Services 5303 Communications 300 0 300 300 300 5309 Water, Sewer & Electric 19,000 20,043 20,000 20,073 20,000 5312 Maintenance - Building 1,000 24 1,000 500 1,000 5318 Maintenance - Automotive 5,000 7,828 5,000 8,033 7,500 5321 Maintenance - Other Equip 5,000 5,697 5,000 4,654 5,000 5322 Maintenance - Roads & Walks 2,000 1,654 2,000 1,800 2,000 5325 Contractual Services 100,000 163,636 75,000 69,025 60,000 Supplies 5407 Automotive Supplies 6,000 5,788 6,000 5,910 6,000 5410 General Supplies 2,000 1,310 2,000 2,000 2,000 5413 Chemical & Ordnance 0 0 0 0 1,500 TOTAL NON-PERSONNEL SERVICES 140,300 205,980 116,300 112,295 105,300 OUTLAY 5807 Machinery, Tools & Instrumnts 15,000 15,206 10,000 10,000 15,000 TOTAL OUTLAY 15,000 15,206 10,000 10,000 15,000 TOTAL SANITARY SEWER MAINT 470,619 474,701 443,988 389,550 451,239 CITY OF KAUKAUNA 2026 BUDGET Page 9 - 4 FUND: 602 SANITARY SEWER UTILITY DEPT: 53610 DEPARTMENT: HOVMSD-SEWERAGE TREATMENT 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5309 Water, Sewer & Electric 1,870,000 1,964,606 1,970,000 1,878,059 1,970,000 TOTAL NON-PERSONNEL SERVICES 1,870,000 1,964,606 1,970,000 1,878,059 1,970,000 TOTAL HOV SEWERAGE TREATMENT 1,870,000 1,964,606 1,970,000 1,878,059 1,970,000 CITY OF KAUKAUNA 2026 BUDGET Page 9 - 5 FUND: 602 SANITARY SEWER UTILITY DEPT: 53609 DEPARTMENT: SEWER USER BILLING COST 2025 OBJECT 2024 2024 2025 ESTIMATED 2026 CODE DESCRIPTION BUDGET ACTUAL BUDGET ACTUAL BUDGET NON-PERSONNEL SERVICES Purchased Services 5325 Contractual Services 299,877 252,612 252,130 299,217 308,750 TOTAL NON-PERSONNEL SERVICES 299,877 252,612 252,130 299,217 308,750 TOTAL SEWER USER BILLING COST 299,877 252,612 252,130 299,217 308,750 2026 BUDGET CITY OF KAUKAUNA Page 9 - 6 2026 BUDGET TOTAL 12/31/25 12/31/2026 PRINCIPAL PRINCIPAL DEBT ISSUE BALANCE BALANCE MATURITIES INTEREST AND INTEREST 2013 Revenue Bond 475,000 325,000 150,000 20,031 170,031 2015 Revenue Bond 500,000 400,000 100,000 16,125 116,125 2016 Revenue Bond 550,000 475,000 75,000 17,000 92,000 2018 Revenue Bond 875,000 825,000 50,000 33,375 83,375 2022 Revenue Bond 7,870,000 7,795,000 75,000 327,314 402,314 2025B Bond Anticipation Notes 6,650,000 6,650,000 0 483,972 483,972 Totals 10,720,000 16,470,000 450,000 897,817 1,347,817 CITY OF KAUKAUNA SANITARY SEWER UTILITY SUMMARY OF DEBT SERVICE COSTS Page 9 - 7 Page 9 - 8 RESO LUTION NO. 2025-XXXX RE SOLUTION DESIGNATING APPROPRIATIONS AND LEVYING A TAX FOR THE 2026 BUDGET OF THE CITY OF KAUKAUNA BE I T HEREBY RESOLVED, by the City Council of the City of Kaukauna, Wisconsin, that there hereby be appropriated out of the receipts of the City of Kaukauna for the year 2025, including monies received from the general property tax levy , as described in attached budget schedules for General Fund, Debt Service Fund, Nelson Crossing Fund, Park & Pool Capital Fund, Sanitary Sewer Utility Fund , and Storm Water Utility Fund the amounts shown in said attached Schedules. BE I T FURTHER RESOLVED, that the following be and is hereby declared the tax levy for 2025 , collected in 20 26, upon all taxable property within the City of Kaukauna as returned by the Assessor in the year 2025, for the uses and purposes as set forth in said budget, and that all taxing officers of the City are hereby authorized and directed to spread the tax upon the current tax roll of the City of Kaukauna. 1. T here is levied upon the taxable property of the City of Kaukauna for the General Fund, the sum of $8,477,163. 2 . There is levied upon the taxable property of the City of Kaukauna for debt service, all bonds and notes legally required, the sum of $4,855,099. 3. Th ere is levied upon the taxable property of the City of Kaukauna for Nelson Crossing, the sum of $3,550. 4. T here is levied upon the taxable property of the City of Kaukauna for the Park & Pool Capital Improvement Fund, the sum of $500,000. I ntroduced and adopted this on the 18th day of November 2025 A PPROVED:________________________________ Anthony J. Penterman, Mayor A TTEST: ______________________________ K ayla Nessman, Clerk Page 10 - 1 Page 10 - 2 APPENDIX A CHART OF ACCOUNTS - EXPENDITURE CLASSIFICATION OBJECT CODE DESCRIPTION DEFINITION PERSONAL SERVICES Wage & Salaries: 5101 Regular Payroll - Salaries and wages paid to regular authorized employees whether full-time of part-time. 5104 Temporary Payroll - Salaries and wages paid to temporary or seasonal employees. 5107 Overtime Payments - Payments made to full-time or part-time employees for overtime services. 5110 Shift Premium Pay - The additional earnings paid to employees whose work work shift falls within certain hours as defined by the Union Contract. Rate also is defined by Union Contract. 5113 Job Class Premium Pay - Earnings differential paid to an employee for working at a higher rated job as defined in Union Contract. (Amount here is the amount earned at higher rate minus amount earned at normal rate) 5116 Holiday Pay - Wages paid to employee in positions covered by Union Contract for additional pay for Holidays even though not worked as well as additional pay for work on the Holiday over and above the regular pay as defined by Union Contract. 5119 Longevity Pay - Wages paid to employees based on years of service. 5122 FLSA Pay - Wages paid to employees above contractual requirements to conform with FLSA regulations. 5125 Call Time Pay - Wages paid to employees per Union Contract for call time. Fringe Benefits: 5151 Retirement Pay - Employee and employer contributions to Wisconsin Retirement System net of any employee's contribution where applicable. 5152 Residency Employer only contributions for all employees living within City Corporate Limit made to 401A plan at 6% of employee's earnings 5154 Social Security - Employer's social security and medicare only contributions made on behalf of City employees. 5157 Group Health Insurance - Employee's health insurance premium net of employee's contribution where applicable. 5160 Group Life Insurance - Employee's life insurance premium net of employee's employee's contribution where applicable. Page 11 - 1 APPENDIX A CHART OF ACCOUNTS - EXPENDITURE CLASSIFICATION OBJECT CODE DESCRIPTION DEFINITION PERSONAL SERVICES Fringe Benefits: 5163 Workers Compensation - Employer's worker's compensation insurance premiums paid on behalf of City employees. 5166 Unemployment Insurance - Reimbursement to the State of Wisconsin for unemployment compensation paid on behalf of unemployed City workers. NON-PERSONAL SERVICES Travel/Training: 5202 Car Allowance - Authorized car allowances to City employees. 5205 Seminar Expenses - Conferences and seminars, including registration, tuition, book fees, meals, lodging and travel to and from. 5208 Travel - City Business - Attendance of regular monthly, quarterly, or annual meetings of professional organizations or business meetings attended on behalf of the City, including registrations, meals, lodging and travel to and from. 5211 Education & Memberships - Books, magazines, directories, reports and other publications, membership in professional organizations. 5215 Expense Allowance - Allowance to compensate for City business related expenses. 5218 Tuition Assistance Program Reimbursement to employee for Tuition related expenses per the Employee Handbook Purchased Services 5303 Communications - Telephone, telegraph, teletype, cable and messenger service communication consoles. 5306 Heating Fuels - Natural gas, fuel oil, kerosene. 5309 Water, Sewer & Electric - Electric, water and sanitary sewer service. 5312 Maintenance - Buildings - Materials and services used in the repair of buildings and their integral parts not of a major outlay nature. Includes such items as removing wastes, cleaning windows, extermination, janitorial service, rug and towel service. 5315 Maintenance - Office Equip. - Materials and services used in the repair of office equipment - machines, furniture, fixtures - including maintenance contracts. Page 11 - 2 APPENDIX A CHART OF ACCOUNTS - EXPENDITURE CLASSIFICATION OBJECT CODE DESCRIPTION DEFINITION NON-PERSONAL SERVICES Purchased Services: 5318 Maintenance - Automotive - Materials and services used in the repair of automotive equipment, including autos, trucks, motorcycles, fire apparatus, rollers, etc. Includes parts, tires, tubes, batteries, electrical and mechanical accessories, but not supplies under 407. 5321 Maintenance - All Other Equip. - Materials and services used in the repair of machines and mechanical tools, equipment of a scientific or technical nature such as medical, laboratory, scales, pumps, motion picture machine, cameras, projectors, communications systems, traffic signal systems, time clocks and personal equipment such as revolvers, etc. 5322 Maintenance - Roads & Walks - Materials and services used in the repair and maintenance of streets, bridges, walks, sanitary and storm sewers. catch basins, traffic lane and street sign construction, etc. not of a major outlay nature. Includes materials such as salt, calcium, cement, brick, sand, oiling, patching, etc. 5325 Contractual Services - All contracted services including testing fees, collection service, legal, appraisal, referees, drama teachers, physical exams, Board of Prisoners expense. 5328 Advertising - Legal advertising and other public advertising. Also ads in professional journals, etc. 5331 General Insurance - Insurance premiums of a general nature excluding fringe benefit insurance. Included are Fire, Blanket Bond, General Liability and Auto, Boiler, Money & Securities and Inland Marine Equipment insurance premiums. 5334 Printing Expense Printing of office forms, letterheads, envelopes, reports, pamphlets publications, poster photographing, codes, etc. Also includes binding and repairs to record books, decals, blueprinting, photostating, signs, etc. 5337 Rent - General - All rental charges other than for equipment which includes office space, land, right of way, storage space, storage costs, post office boxes, gymnasiums, films, slides, etc. 5340 Rent - Equipment - Rental of equipment with or without operator, including trucks, construction equipment, office equipment, etc. Page 11 - 3 APPENDIX A CHART OF ACCOUNTS - EXPENDITURE CLASSIFICATION OBJECT CODE DESCRIPTION DEFINITION NON-PERSONAL SERVICES Purchased Services: 5610 Interest Expense - Interest expense incurred as a result of short or long-term debt instruments. 5600 Principal - Principal paid on short or long-term debt service 5385 Wellness Program - Cost related to the operation of a wellness program. 5388 Officer Friendly Program - Costs related to the maintenance of the program. 5391 Crime Prevention Program - Costs related to the maintenance of the program. 5395 Recycling Program - Costs related to the maintenance of the program. 5397 Fire Safety Education - Costs related to the maintenance of the program. 5398 Employee Safety Program Costs related to the maintenance of the program. 5399 Employee Assistance Program Costs related to the maintenance of the program. Supplies: 5401 Office Supplies - All supplies necessary for use in operating office drafting supplies, paper, pencils, photostat supplies, ink, etc. 5404 Clothing Expense - Cost of purchasing, repairing or allowances for canvas, cloth cotton goods, curtains, hats, linens, dress findings, oil cloth, ribbon, robes, shoes, thread, towels, yard and flags, uniforms shirts, trousers, hats, raincoats, boots, rubbers, safety glasses, as well as laundry, dry cleaning and linen services for the above. 5407 Automotive Supplies - Gasoline, lubricating oil, grease, antifreeze, fuel taxes, etc. 5410 General Supplies - Waste packing, padlocks, lamps electric bulbs, rope, twine sash cord, small batteries, oil and grease for mechanical use, and all tools of a minor nature not capital outlay; hoes, shovels, rakes, trowels, hammers, screwdrivers, trash cans, step ladders, wire screening, garden hose, sandpaper, wrenches, paint brushes, screws, nuts, bolts, keys, etc. Page 11 - 4 APPENDIX A CHART OF ACCOUNTS - EXPENDITURE CLASSIFICATION OBJECT CODE DESCRIPTION DEFINITION NON-PERSONAL SERVICES Supplies: 5413 Chemicals and Ordnance - Ammunition, tear gas, fire arms, gas masks and chemicals such as acetylene oxygen, not used for medical, botanical, road or cleaning purposes also, recharge fire extinguishers, paints, thinners, varnishes, etc. 5416 Custodial Supplies - Soaps, deodorants, disinfectants, floor oil, wax, scouring powder, bluing, brooms, mops, toilet paper, paper towels, cleaning rags, soap and paper towel dispensers, water softener salt, starch. 5419 Medical & Laboratory Supplies - All medications, bandages, medicines, prescriptions, suture materials, vaccines, as well as medical, surgical or nursing services. 5422 Data Processing Supplies - Paper, ribbons, continuous feed forms. 5425 Botanical and Agricultural - Seeds, bulbs, plants, trees, fertilizers, insecticides for use on plants 'and trees, flower pots, etc. 5428 Recreation - Recreational articles for transient use such as baseballs, bats, volley balls, tennis nets, prizes for awards, ping-pong paddles, and balls, arts - crafts materials, phonograph records. 5431 Postage - All postage, stamps and post office charges for the mailing of letters, packages and parcels. 5434 Photographic Supplies - Film, flash bulbs, and minor photographic equipment. 5437 Plumbing Supplies - Fixtures, fittings, pipe, valves, etc. 5440 Concession Product - Products purchased for resale at municipal concession stands. 5443 Aggregate Supplies - Road gravel, crushed stone, sand, cold mix, concrete, etc. 5450 Dog Park Supplies Supplies purchased for Dog Park. 5460 Disk Golf Course Supplies Supplies purchased for Disk Golf Course. 5497 Bank/Credit Card Fees Fees charged to the City related to banking and credit cards 5499 Miscellaneous - All materials and supplies which can not be easily classified in the provided account structure. Page 11 - 5 APPENDIX A CHART OF ACCOUNTS - EXPENDITURE CLASSIFICATION OBJECT CODE DESCRIPTION DEFINITION OUTLAY 5801 Land & Buildings - All costs in connection with acquisition of land or buildings; the major enlargement or extension of buildings; major permanent improvements, alterations, or replacement of mechanical equipment such as heating or plumbing systems which are an integral part of the building. 5804 Office Equipment - Purchase of office furniture and equipment. 5807 Machinery, Tools & Instruments -Purchase of machines and mechanical tools, equipment, scales, power tools, communications equipment, etc., the cost of installing, extending, or enlarging outside electrical service applicable to equipment. 5830 Automotive - Purchase of automobiles, trucks, motorcycles, fire apparatus, construction equipment, sweepers, graders, roller, lawn care equipment, etc.; and accessories thereto. 5833 Park Equipment - Includes benches, tables, pool equipment, drinking fountains, etc. 5837 Infrastructure - The cost of constructing streets, bridges, walks and sewers or of permanent major improvements including contracts and materials. (Does not include ordinary maintenance and repairs) EXPENSE TRANSFERS 5899 Expense Transfers - Costs which are incurred by one department are allocated to other departments. Page 11 - 6 APPENDIX B GLOSSARY ACCOUNTING SYSTEM: The methods and records established to identify, assemble, analyze, classify, record and report the City's transactions and to maintain accountability for the related assets and liabilities. ACCRUAL BASIS: The recording of the City's transactions that have cash consequences in the period in which those transaction occur rather than in the period in which cash is received or paid by the City. AGENCY FUND: A fund normally used to account for assets held by the City as an agent for individuals, private organizations or other governments. APPROPRIATION: A legal authorization granted by the City Council to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and time it may be expended. ASSESS: To establish an official property value for taxation. ASSESSED TAX RATE: The amount of property tax paid by property owners for each $1,000 of their assessed property value. This rate is computed by dividing the total amount of the tax levies by the total assessed value of the City. ASSESSED VALUATION: A valuation set upon real estate or other property by the assessor for the City as a basis for levying taxes. BASIS OF ACCOUNTING: A term used to refer to when revenues, expenditures, expenses, and transfers are recognized in the accounts and reported in the financial statements. BOND: A written promise to pay a specified sum of money (called the face value or principal amount), at a specified date or dates in the future (called the maturity date), together with periodic interest at a specified rate. BUDGET: A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. BUDGET MESSAGE: A general discussion of the Mayor's proposed budget as presented in writing to the City Council. The budget message should contain an explanation of the principal budget items, an outline of the City's experience during the past year, and its financial status at the time of the message and recommendations regarding the financial policy for the coming year. CAPITAL BUDGET: A plan of proposed capital outlays and the means of financing them. CAPITAL PROJECTS FUND: A fund created to account for financial resources to be used for the acquisition or construction of major capital facilities. CONTINGENCY: An appropriation of funds to cover unforeseen events that occur during the budget year. The City Council must approve all contingency expenditures. DEBT SERVICE FUND: A fund established to account for the accumulation of resources for and the payment of general long-term debt principal and interest. DEFICIT: The excess of the liabilities of a fund over its assets. The excess of expenditures over revenues during an accounting period. Page 11 - 7 APPENDIX B G LOSSARY E NCUMBRANCES: The amount of expenditures ultimately to result if unperformed contracts in process are completed. EQ UALIZED TAX RATE: This rate is the computed by dividing the total amount of taxes levied by the total equalized value of the City including tax incremental districts. This rate is the basis for comparing tax rates of various taxing authorities. EQ UALIZED VALUATION: The fair market value of all property in the City as established by the Wisconsin Department of Revenue. This value is used to apportion levies amongst overlapping taxing authorities. EXPEN DITURES: Decreases in net financial resources, including current operating expenses, debt service and capital outlays. F ISCAL YEAR: A 12-month period to which the annual operating budget applies and at the end of which the City determines its financial position and the results of its operations. The fiscal year begins January 1 and ends December 31. F ULL FAITH AND CREDIT: A pledge of the general taxing power for the payment of debt obligations. Bonds carrying such pledges are referred to as general obligation bonds. F UND: A fiscal and accounting entity with a self-balancing set of accounts in which cash and other resources together with all liabilities and residual equities are segregated to carry on specific activities or attain specific goals. FUND BALANCE: The difference between fund assets and fund liabilities. G ENERAL FUND: The fund used to account for all financial resources except those required to be accounted for in another fund. G RANTS: Contributions or gifts of cash or other assets from another government to be used or expended for a specified purpose, activity or facility. L EVY: To impose taxes, special assessments or service charges for support of governmental activities. M ODIFIED ACCRUAL BASIS OF ACCOUNTING: Revenues and other financial resources are recognized when they are both measurable and available. Expenditures are recognized when the liability is incurred. O PERATING TRANSFERS: All inter-fund transfers other than residual equity transfers (e.g. legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended). R ESERVED FUND BALANCE: Those portions of fund balance that are not appropriable for expenditures or that are legally segregated for a specific future use. R ESIDUAL EQUITY TRANSFERS: Non-routine transfers of equity between funds R EVENUES: Increases in the net current assets of the City from other than expenditure refunds and residual equity transfers. Used to the finance the services provided by the City. SH ARED REVENUES: Revenues levied by one government but shared on a predetermined basis, often in proportion to the amount collected at the local level. Page 11 - 8 APPENDIX B GLOSSARY SPECIAL ASSESSMENT: A compulsory levy made against certain properties to defray all or part of the cost of a specific capital improvement or service that benefits primarily those properties. SPECIAL REVENUE FUND: A fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditure for specified purposes. TAXES: Compulsory charges levied by the City to finance services performed for the common benefit. TRUST FUND: Funds used to account for the assets held by the City in a trustee capacity for other governments, funds and individuals. Page 11 - 9 Page 11 - 10