September 14, 2026 - Finance Committee Agenda & Packet

CITY OF VERONA 111 Lincoln Street Verona, WI 53593 (608) 845-6495 veronawi.gov FINANCE COMMITTEE DATE: MONDAY , SEPTEMBER 14, 2026 TIME: 5:00 PM LOCATION: CONFERENCE ROOM D110 CITY HALL 111 LINCOLN STREET VERONA, WI 53593 1. Call to Order 2. Roll Call 3. Public Comment 4. Discussion and Possible Action re: Recommended Approval of the August 24, 2026, Finance Committee Minutes 5. Discussion and Possible Action re: 2027 Budget Updates and Presentations (Parks and Recreation) 6. Discussion and Possible Action re: Revenue and Expenditure Summary Report-August 2026 7. Discussion and Possible Action re: City Investment Report-August 2026 8. Discussion and Possible Action re: Payment of Bills 9. Adjournment. Mara Helmke - Chairperson POSTED: September 11, 2026 Verona City Hall Verona Public Library Miller’s Market All agendas are posted on the City website at: veronawi.gov Notice: If you need an interpreter, materials in alternative formats, or other accommodation to access the meeting, please contact the City Clerk at (608) 845-6495 at least 48 hours preceding the meeting. Every reasonable effort will be made to accommodate your request. Notice is hereby given that a quorum of the members of the City Council or other standing committees of the City Council may be present at the meeting of the Finance Committee to gather information about a subject over which they have decision-making responsibility. The City Council and any other standing committees will not take formal action at this meeting. www.veronawi.gov City of Verona Finance Committee City Hall – 111 Lincoln Street Verona, WI 53593-1520 MINUTES FINANCE COMMITTEE AUGUST 24, 2026 The meeting was called to order by Chairperson Mara Helmke at 5:45 p.m. Roll Call: Chairperson Mara Helmke, Alder Patrick Lytle and Alder Spencer Harrison were present. Also present: Mayor Luke Diaz, Assistant City Administrator Ann Freiwald, Finance Director Brian Lamers, Alder Beth Tucker Long, Police Chief Dave Dresser, Police Lieutenant Dustin Fehrman, Police Lieutenant Jeremy Hatfield, Police Lieutenant Scott Moen and Brandon Barr from Dekind. Virtual Attendance was Todd Taves from Ehlers. Public Comment: None Discussion and Possible Action regarding approval of August 17, 2026 Finance Committee minutes: Motion was made by Lytle, seconded by Harrison to approve the August 17, 2026 Finance Committee minutes with no changes noted. Motion carried 3-0. Discussion and Possible Action regarding Resolution 26-031 Authorizing the Issuance and Establishing Parameters for the Sale of Not to Exceed $2,515,000 General Obligation Promissory Notes, Series 2026A: Todd Taves from Ehlers went through the bonding information including the parameters resolution, Motion was made by Helmke, seconded by Harrison to recommend approval to the City Council Resolution 26-031 Authorizing the Issuance and Establishing Parameters for the Sale of Not to Exceed $2,515,000 General Obligation Promissory Notes, Series 2026A. Motion carried 3-0. Discussion and Possible Action regarding the 2027 Budget Updates and Presentations for Police Department and Emergency Preparedness: Police Department Personnel went through a presentation regarding the department and duties. Chief Police Dave Dresser went over the personnel chart and the need for a requested Officer position. Dresser went through the capital requests. Discussion took place regarding electrical vehicles and the charging needs. Lamers stated to the Committee that the Capital request listing has $190,400 for vehicle replacement and should be $192,400. Dresser stated the Emergency Government budget was the same funding as last year with just a few changes between budgeted line items. Dresser then discussed a new software from Urban SDK that is not in the budget and is being looked at. It is approximately $8,400 a year. This is software that shows traffic information and helps with traffic calming, traffic enforcement, school zone safety, work zone monitoring, event monitoring etc. The Committee asked if they would set up a presentation at a future meeting with the company. www.veronawi.gov Discussion and Possible Action regarding Quote for BS&A Cloud Upgrade: Lamers explained that the cost of the implementation would be $69,400 and requesting that the funds be utilized from the IT funds that were set aside for upgrades to the IT infrastructure. He stated there is approximately $130,000 currently in there after any planned projects. Brandon Barr from DeKind explained the need for a server if we did not move to the Cloud, which he estimated at $30,000. After further discission a motion was made by Lytle, seconded by Harrison to recommend approval to the City Council to approve the quote for BS&A Cloud Upgrade. Motion carried 3-0. Discussion and Possible Action regarding the payment of bills: Motion was made by Helmke, seconded by Harrison to approve the payment of bills totaling $829,623.50. Motion carried 3-0. Adjournment: Motion was made by Helmke, seconded by Harrison to adjourn the Finance Committee Meeting at 6:57 p.m. Motion carried 3-0. Respectfully submitted, Brian Lamers CPA Finance Director REVENUE AND EXPENDITURE REPORT FOR CITY OF VERONA 1/9 Page: 09/08/2026 07:45 AM User: brian.lamers DB: Verona PERIOD ENDING 09/30/2026 % BDGT USED AVAILABLE BALANCE NORM (ABNORM) ACTIVITY FOR MONTH 09/30/26 INCR (DECR) 2026 AMENDED BUDGET YTD BALANCE 09/30/2026 NORM (ABNORM) END BALANCE 12/31/2025 NORM (ABNORM) DESCRIPTION GL NUMBER Fund 100 - GENERAL 79.11 3,008,961.53 8,729.39 14,402,611.00 11,393,649.47 13,196,072.94 00000 79.11 3,008,961.53 8,729.39 14,402,611.00 11,393,649.47 13,196,072.94 TOTAL REVENUES 96.78 98,645.88 0.00 3,064,211.00 2,965,565.12 2,960,504.78 00000 74.87 71,293.39 23,147.51 283,716.00 212,422.61 329,960.16 51100 - COUNCIL 69.79 26,539.48 2,279.11 87,849.00 61,309.52 82,607.01 51200 - MUNICIPAL COURT 59.34 506,053.45 40,247.73 1,244,644.00 738,590.55 1,135,507.25 51400 - ADMINISTRATION 60.11 49,472.69 55.00 124,020.00 74,547.31 107,836.30 51600 - BUILDINGS AND GROUNDS 71.16 389,947.19 48,915.75 1,352,158.00 962,210.81 1,172,023.01 52101 - POLICE ADMINISTRATION 55.14 1,203,898.98 86,805.54 2,683,474.00 1,479,575.02 2,172,311.42 52102 - POLICE FIELD OPERATIONS 42.34 307,061.43 18,953.56 532,513.00 225,451.57 449,027.50 52103 - POLICE CRIMINAL INVESTIGATION 55.89 101,223.89 7,926.32 229,472.00 128,248.11 181,429.39 52104 - POLICE BUSINESS OFFICE 64.46 191,873.25 1,121.46 539,927.00 348,053.75 464,987.89 52105 - POLICE SUPPORT SERVICES 42.22 272,587.82 11,195.75 471,728.00 199,140.18 308,760.85 52400 - BUILDING INSPECTOR 13.13 10,793.25 0.00 12,425.00 1,631.75 5,093.73 52900 - EMERGENCY PREPAREDNESS 58.95 791,537.95 6,083.96 1,927,999.00 1,136,461.05 1,762,075.20 53100 - PUBLIC WORKS 0.00 0.00 0.00 0.00 0.00 0.00 53300 63.86 365,713.80 33,221.41 1,012,026.00 646,312.20 831,563.17 55200 - PARKS 71.35 147,909.03 16,849.48 516,350.00 368,440.97 386,104.01 55300 - RECREATION 0.00 0.00 0.00 0.00 0.00 0.00 56400 55.18 143,484.11 8,996.27 320,099.00 176,614.89 254,125.65 56900 - PLANNING 67.52 4,678,035.59 305,798.85 14,402,611.00 9,724,575.41 12,603,917.32 TOTAL EXPENDITURES 100.00 (1,669,074.06) (297,069.46) 0.00 1,669,074.06 592,155.62 NET OF REVENUES & EXPENDITURES 67.52 4,678,035.59 305,798.85 14,402,611.00 9,724,575.41 12,603,917.32 TOTAL EXPENDITURES 79.11 3,008,961.53 8,729.39 14,402,611.00 11,393,649.47 13,196,072.94 TOTAL REVENUES Fund 100 - GENERAL: Fund 200 - LIBRARY 99.87 4,107.75 2,000.00 3,240,466.00 3,236,358.25 3,361,230.73 00000 99.87 4,107.75 2,000.00 3,240,466.00 3,236,358.25 3,361,230.73 TOTAL REVENUES 60.99 1,264,266.58 81,558.68 3,240,466.00 1,976,199.42 3,186,743.40 00000 60.99 1,264,266.58 81,558.68 3,240,466.00 1,976,199.42 3,186,743.40 TOTAL EXPENDITURES 100.00 (1,260,158.83) (79,558.68) 0.00 1,260,158.83 174,487.33 NET OF REVENUES & EXPENDITURES 60.99 1,264,266.58 81,558.68 3,240,466.00 1,976,199.42 3,186,743.40 TOTAL EXPENDITURES 99.87 4,107.75 2,000.00 3,240,466.00 3,236,358.25 3,361,230.73 TOTAL REVENUES Fund 200 - LIBRARY: Fund 201 - SENIOR CENTER 97.83 21,197.24 4,415.25 976,451.00 955,253.76 906,728.76 00000 97.83 21,197.24 4,415.25 976,451.00 955,253.76 906,728.76 TOTAL REVENUES REVENUE AND EXPENDITURE REPORT FOR CITY OF VERONA 2/9 Page: 09/08/2026 07:45 AM User: brian.lamers DB: Verona PERIOD ENDING 09/30/2026 % BDGT USED AVAILABLE BALANCE NORM (ABNORM) ACTIVITY FOR MONTH 09/30/26 INCR (DECR) 2026 AMENDED BUDGET YTD BALANCE 09/30/2026 NORM (ABNORM) END BALANCE 12/31/2025 NORM (ABNORM) DESCRIPTION GL NUMBER Fund 201 - SENIOR CENTER 53.67 457,060.78 29,069.47 986,451.00 529,390.22 728,049.12 00000 53.67 457,060.78 29,069.47 986,451.00 529,390.22 728,049.12 TOTAL EXPENDITURES 4,258.64 (435,863.54) (24,654.22) (10,000.00) 425,863.54 178,679.64 NET OF REVENUES & EXPENDITURES 53.67 457,060.78 29,069.47 986,451.00 529,390.22 728,049.12 TOTAL EXPENDITURES 97.83 21,197.24 4,415.25 976,451.00 955,253.76 906,728.76 TOTAL REVENUES Fund 201 - SENIOR CENTER: Fund 202 - FIRE DEPARTMENT 99.91 2,084.43 0.00 2,430,884.00 2,428,799.57 2,396,124.72 00000 99.91 2,084.43 0.00 2,430,884.00 2,428,799.57 2,396,124.72 TOTAL REVENUES 58.87 999,891.31 64,031.74 2,430,884.00 1,430,992.69 2,126,182.35 00000 58.87 999,891.31 64,031.74 2,430,884.00 1,430,992.69 2,126,182.35 TOTAL EXPENDITURES 100.00 (997,806.88) (64,031.74) 0.00 997,806.88 269,942.37 NET OF REVENUES & EXPENDITURES 58.87 999,891.31 64,031.74 2,430,884.00 1,430,992.69 2,126,182.35 TOTAL EXPENDITURES 99.91 2,084.43 0.00 2,430,884.00 2,428,799.57 2,396,124.72 TOTAL REVENUES Fund 202 - FIRE DEPARTMENT: Fund 203 - REFUSE AND RECYCLING 98.17 17,514.26 0.01 956,764.00 939,249.74 943,995.64 00000 98.17 17,514.26 0.01 956,764.00 939,249.74 943,995.64 TOTAL REVENUES 60.24 373,033.73 59,953.60 938,171.00 565,137.27 793,706.57 00000 60.24 373,033.73 59,953.60 938,171.00 565,137.27 793,706.57 TOTAL EXPENDITURES 2,012.11 (355,519.47) (59,953.59) 18,593.00 374,112.47 150,289.07 NET OF REVENUES & EXPENDITURES 60.24 373,033.73 59,953.60 938,171.00 565,137.27 793,706.57 TOTAL EXPENDITURES 98.17 17,514.26 0.01 956,764.00 939,249.74 943,995.64 TOTAL REVENUES Fund 203 - REFUSE AND RECYCLING: Fund 204 - CABLE FRANCHISE 53.35 65,313.85 0.00 140,000.00 74,686.15 126,253.36 00000 53.35 65,313.85 0.00 140,000.00 74,686.15 126,253.36 TOTAL REVENUES 65.90 54,226.70 3,794.19 159,020.00 104,793.30 232,608.20 00000 REVENUE AND EXPENDITURE REPORT FOR CITY OF VERONA 3/9 Page: 09/08/2026 07:45 AM User: brian.lamers DB: Verona PERIOD ENDING 09/30/2026 % BDGT USED AVAILABLE BALANCE NORM (ABNORM) ACTIVITY FOR MONTH 09/30/26 INCR (DECR) 2026 AMENDED BUDGET YTD BALANCE 09/30/2026 NORM (ABNORM) END BALANCE 12/31/2025 NORM (ABNORM) DESCRIPTION GL NUMBER Fund 204 - CABLE FRANCHISE 65.90 54,226.70 3,794.19 159,020.00 104,793.30 232,608.20 TOTAL EXPENDITURES 158.29 11,087.15 (3,794.19) (19,020.00) (30,107.15) (106,354.84) NET OF REVENUES & EXPENDITURES 65.90 54,226.70 3,794.19 159,020.00 104,793.30 232,608.20 TOTAL EXPENDITURES 53.35 65,313.85 0.00 140,000.00 74,686.15 126,253.36 TOTAL REVENUES Fund 204 - CABLE FRANCHISE: Fund 205 - FORESTRY 93.43 6,684.60 3,790.40 101,700.00 95,015.40 91,372.79 00000 93.43 6,684.60 3,790.40 101,700.00 95,015.40 91,372.79 TOTAL REVENUES 62.59 38,042.38 0.00 101,700.00 63,657.62 75,355.80 00000 62.59 38,042.38 0.00 101,700.00 63,657.62 75,355.80 TOTAL EXPENDITURES 100.00 (31,357.78) 3,790.40 0.00 31,357.78 16,016.99 NET OF REVENUES & EXPENDITURES 62.59 38,042.38 0.00 101,700.00 63,657.62 75,355.80 TOTAL EXPENDITURES 93.43 6,684.60 3,790.40 101,700.00 95,015.40 91,372.79 TOTAL REVENUES Fund 205 - FORESTRY: Fund 206 - CEMETERY 56.90 15,214.65 0.00 35,300.00 20,085.35 29,246.38 00000 56.90 15,214.65 0.00 35,300.00 20,085.35 29,246.38 TOTAL REVENUES 40.80 21,059.47 0.00 35,575.00 14,515.53 22,636.65 00000 40.80 21,059.47 0.00 35,575.00 14,515.53 22,636.65 TOTAL EXPENDITURES 2,025.39 (5,844.82) 0.00 (275.00) 5,569.82 6,609.73 NET OF REVENUES & EXPENDITURES 40.80 21,059.47 0.00 35,575.00 14,515.53 22,636.65 TOTAL EXPENDITURES 56.90 15,214.65 0.00 35,300.00 20,085.35 29,246.38 TOTAL REVENUES Fund 206 - CEMETERY: Fund 207 - SPECIAL ACCOUNTS 184.98 (766,614.86) 0.00 902,163.00 1,668,777.86 3,157,849.29 00000 184.98 (766,614.86) 0.00 902,163.00 1,668,777.86 3,157,849.29 TOTAL REVENUES 1,107.19 (1,611,501.16) 0.00 160,000.00 1,771,501.16 2,232,182.73 00000 0.00 0.00 0.00 0.00 0.00 0.00 51100 - COUNCIL 100.00 (925.08) 925.08 0.00 925.08 3,708.00 51400 - ADMINISTRATION 0.00 0.00 0.00 0.00 0.00 0.00 52101 - POLICE ADMINISTRATION 100.00 (997.38) 0.00 0.00 997.38 2,911.28 52102 - POLICE FIELD OPERATIONS 100.00 (16,923.16) 534.03 0.00 16,923.16 13,967.48 52103 - POLICE CRIMINAL INVESTIGATION REVENUE AND EXPENDITURE REPORT FOR CITY OF VERONA 4/9 Page: 09/08/2026 07:45 AM User: brian.lamers DB: Verona PERIOD ENDING 09/30/2026 % BDGT USED AVAILABLE BALANCE NORM (ABNORM) ACTIVITY FOR MONTH 09/30/26 INCR (DECR) 2026 AMENDED BUDGET YTD BALANCE 09/30/2026 NORM (ABNORM) END BALANCE 12/31/2025 NORM (ABNORM) DESCRIPTION GL NUMBER Fund 207 - SPECIAL ACCOUNTS 100.00 (19,260.18) 276.81 0.00 19,260.18 23,939.99 52105 - POLICE SUPPORT SERVICES 100.00 (51,102.16) 0.00 0.00 51,102.16 8,294.94 52200 - FIRE DEPARTMENT 50.00 366,081.50 0.00 732,163.00 366,081.50 842,337.00 52300 - AMBULANCE 100.00 (45,388.50) 0.00 0.00 45,388.50 10,173.95 54600 - SENIOR CENTER 100.00 (1,062.91) 0.00 0.00 1,062.91 9,874.68 55110 - LIBRARY 0.00 0.00 0.00 0.00 0.00 0.00 55200 - PARKS 100.00 (4,792.40) 0.00 0.00 4,792.40 98,065.66 56900 - PLANNING 255.34 (1,385,871.43) 1,735.92 892,163.00 2,278,034.43 3,245,455.71 TOTAL EXPENDITURES 6,092.57 619,256.57 (1,735.92) 10,000.00 (609,256.57) (87,606.42) NET OF REVENUES & EXPENDITURES 255.34 (1,385,871.43) 1,735.92 892,163.00 2,278,034.43 3,245,455.71 TOTAL EXPENDITURES 184.98 (766,614.86) 0.00 902,163.00 1,668,777.86 3,157,849.29 TOTAL REVENUES Fund 207 - SPECIAL ACCOUNTS: Fund 208 - ECONOMIC DEVELOPMENT 63.51 773.85 0.00 2,121.00 1,347.15 2,290.23 00000 63.51 773.85 0.00 2,121.00 1,347.15 2,290.23 TOTAL REVENUES 0.00 0.00 0.00 0.00 0.00 0.00 00000 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 63.51 773.85 0.00 2,121.00 1,347.15 2,290.23 NET OF REVENUES & EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 63.51 773.85 0.00 2,121.00 1,347.15 2,290.23 TOTAL REVENUES Fund 208 - ECONOMIC DEVELOPMENT: Fund 209 - IMPACT FEES 100.00 (85,178.66) 0.00 0.00 85,178.66 759,169.69 00000 100.00 (85,178.66) 0.00 0.00 85,178.66 759,169.69 TOTAL REVENUES 100.00 (512,813.00) 0.00 0.00 512,813.00 751,975.00 00000 100.00 (512,813.00) 0.00 0.00 512,813.00 751,975.00 TOTAL EXPENDITURES 100.00 427,634.34 0.00 0.00 (427,634.34) 7,194.69 NET OF REVENUES & EXPENDITURES 100.00 (512,813.00) 0.00 0.00 512,813.00 751,975.00 TOTAL EXPENDITURES 100.00 (85,178.66) 0.00 0.00 85,178.66 759,169.69 TOTAL REVENUES Fund 209 - IMPACT FEES: Fund 300 - DEBT SERVICE 100.00 0.00 0.00 4,294,386.00 4,294,386.00 4,613,840.90 00000 REVENUE AND EXPENDITURE REPORT FOR CITY OF VERONA 5/9 Page: 09/08/2026 07:45 AM User: brian.lamers DB: Verona PERIOD ENDING 09/30/2026 % BDGT USED AVAILABLE BALANCE NORM (ABNORM) ACTIVITY FOR MONTH 09/30/26 INCR (DECR) 2026 AMENDED BUDGET YTD BALANCE 09/30/2026 NORM (ABNORM) END BALANCE 12/31/2025 NORM (ABNORM) DESCRIPTION GL NUMBER Fund 300 - DEBT SERVICE 100.00 0.00 0.00 4,294,386.00 4,294,386.00 4,613,840.90 TOTAL REVENUES 93.11 297,588.58 0.00 4,316,745.00 4,019,156.42 4,751,459.45 00000 93.11 297,588.58 0.00 4,316,745.00 4,019,156.42 4,751,459.45 TOTAL EXPENDITURES 1,230.96 (297,588.58) 0.00 (22,359.00) 275,229.58 (137,618.55) NET OF REVENUES & EXPENDITURES 93.11 297,588.58 0.00 4,316,745.00 4,019,156.42 4,751,459.45 TOTAL EXPENDITURES 100.00 0.00 0.00 4,294,386.00 4,294,386.00 4,613,840.90 TOTAL REVENUES Fund 300 - DEBT SERVICE: Fund 400 - CAPITAL IMPROVEMENT 52.93 2,229,854.30 920.70 4,737,784.00 2,507,929.70 3,479,545.65 00000 52.93 2,229,854.30 920.70 4,737,784.00 2,507,929.70 3,479,545.65 TOTAL REVENUES 0.00 0.00 0.00 0.00 0.00 30,337.50 00000 61.88 25,540.78 2,400.00 67,000.00 41,459.22 66,486.72 51400 - ADMINISTRATION 0.00 0.00 0.00 0.00 0.00 0.00 51600 - BUILDINGS AND GROUNDS 116.62 (4,118.09) 0.00 24,784.00 28,902.09 22,267.27 52101 - POLICE ADMINISTRATION 100.00 (20,560.23) 0.00 0.00 20,560.23 978,741.06 52200 - FIRE DEPARTMENT 0.00 0.00 0.00 0.00 0.00 0.00 52300 - AMBULANCE 70.13 11,650.08 0.00 39,000.00 27,349.92 36,447.00 52400 - BUILDING INSPECTOR 22.94 2,928,407.93 3,080.00 3,800,000.00 871,592.07 1,383,603.28 53100 - PUBLIC WORKS 100.00 (29,984.50) 0.00 0.00 29,984.50 0.00 54600 - SENIOR CENTER 0.00 0.00 0.00 0.00 0.00 0.00 55110 - LIBRARY 100.00 (34,883.82) 0.00 0.00 34,883.82 88,577.54 55111 - LIBRARY (OLD) 28.63 618,809.83 0.00 867,000.00 248,190.17 899,095.44 55200 - PARKS 0.00 0.00 0.00 0.00 0.00 0.00 55300 - RECREATION 0.00 0.00 0.00 0.00 0.00 0.00 56900 - PLANNING 27.16 3,494,861.98 5,480.00 4,797,784.00 1,302,922.02 3,505,555.81 TOTAL EXPENDITURES 2,008.35 (1,265,007.68) (4,559.30) (60,000.00) 1,205,007.68 (26,010.16) NET OF REVENUES & EXPENDITURES 27.16 3,494,861.98 5,480.00 4,797,784.00 1,302,922.02 3,505,555.81 TOTAL EXPENDITURES 52.93 2,229,854.30 920.70 4,737,784.00 2,507,929.70 3,479,545.65 TOTAL REVENUES Fund 400 - CAPITAL IMPROVEMENT: Fund 401 - CAPITAL REVOLVING FUNDS 119.68 (184,356.50) 5,507.00 937,000.00 1,121,356.50 1,156,587.48 00000 119.68 (184,356.50) 5,507.00 937,000.00 1,121,356.50 1,156,587.48 TOTAL REVENUES 0.00 15,000.00 0.00 15,000.00 0.00 19,270.30 51400 - ADMINISTRATION 89.31 30,205.90 0.00 282,497.00 252,291.10 242,900.95 52101 - POLICE ADMINISTRATION 100.00 (2,500.00) 0.00 0.00 2,500.00 0.00 52200 - FIRE DEPARTMENT 0.00 0.00 0.00 0.00 0.00 245,863.72 52300 - AMBULANCE 63.75 206,368.90 0.00 569,225.00 362,856.10 436,234.47 53100 - PUBLIC WORKS REVENUE AND EXPENDITURE REPORT FOR CITY OF VERONA 6/9 Page: 09/08/2026 07:45 AM User: brian.lamers DB: Verona PERIOD ENDING 09/30/2026 % BDGT USED AVAILABLE BALANCE NORM (ABNORM) ACTIVITY FOR MONTH 09/30/26 INCR (DECR) 2026 AMENDED BUDGET YTD BALANCE 09/30/2026 NORM (ABNORM) END BALANCE 12/31/2025 NORM (ABNORM) DESCRIPTION GL NUMBER Fund 401 - CAPITAL REVOLVING FUNDS 0.00 0.00 0.00 0.00 0.00 0.00 54600 - SENIOR CENTER 0.00 0.00 0.00 0.00 0.00 960.00 55110 - LIBRARY 108.51 (16,127.35) 0.00 189,500.00 205,627.35 31,560.00 55200 - PARKS 77.95 232,947.45 0.00 1,056,222.00 823,274.55 976,789.44 TOTAL EXPENDITURES 250.02 (417,303.95) 5,507.00 (119,222.00) 298,081.95 179,798.04 NET OF REVENUES & EXPENDITURES 77.95 232,947.45 0.00 1,056,222.00 823,274.55 976,789.44 TOTAL EXPENDITURES 119.68 (184,356.50) 5,507.00 937,000.00 1,121,356.50 1,156,587.48 TOTAL REVENUES Fund 401 - CAPITAL REVOLVING FUNDS: Fund 404 - TIF 4 0.00 0.00 0.00 0.00 0.00 0.00 00000 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL REVENUES 0.00 0.00 0.00 0.00 0.00 0.00 00000 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 NET OF REVENUES & EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL REVENUES Fund 404 - TIF 4: Fund 406 - TIF 6 0.00 0.00 0.00 0.00 0.00 0.00 00000 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL REVENUES 0.00 0.00 0.00 0.00 0.00 0.00 00000 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 NET OF REVENUES & EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL REVENUES Fund 406 - TIF 6: Fund 408 - TIF 8 101.04 (30,355.24) 0.00 2,922,001.00 2,952,356.24 2,226,874.67 00000 101.04 (30,355.24) 0.00 2,922,001.00 2,952,356.24 2,226,874.67 TOTAL REVENUES 97.60 49,198.96 0.00 2,049,350.00 2,000,151.04 1,922,616.77 00000 REVENUE AND EXPENDITURE REPORT FOR CITY OF VERONA 7/9 Page: 09/08/2026 07:45 AM User: brian.lamers DB: Verona PERIOD ENDING 09/30/2026 % BDGT USED AVAILABLE BALANCE NORM (ABNORM) ACTIVITY FOR MONTH 09/30/26 INCR (DECR) 2026 AMENDED BUDGET YTD BALANCE 09/30/2026 NORM (ABNORM) END BALANCE 12/31/2025 NORM (ABNORM) DESCRIPTION GL NUMBER Fund 408 - TIF 8 97.60 49,198.96 0.00 2,049,350.00 2,000,151.04 1,922,616.77 TOTAL EXPENDITURES 109.12 (79,554.20) 0.00 872,651.00 952,205.20 304,257.90 NET OF REVENUES & EXPENDITURES 97.60 49,198.96 0.00 2,049,350.00 2,000,151.04 1,922,616.77 TOTAL EXPENDITURES 101.04 (30,355.24) 0.00 2,922,001.00 2,952,356.24 2,226,874.67 TOTAL REVENUES Fund 408 - TIF 8: Fund 409 - TIF 9 89.46 194,858.83 0.00 1,848,087.00 1,653,228.17 2,508,865.81 00000 89.46 194,858.83 0.00 1,848,087.00 1,653,228.17 2,508,865.81 TOTAL REVENUES 45.00 653,862.38 0.00 1,188,756.00 534,893.62 2,016,509.98 00000 45.00 653,862.38 0.00 1,188,756.00 534,893.62 2,016,509.98 TOTAL EXPENDITURES 169.62 (459,003.55) 0.00 659,331.00 1,118,334.55 492,355.83 NET OF REVENUES & EXPENDITURES 45.00 653,862.38 0.00 1,188,756.00 534,893.62 2,016,509.98 TOTAL EXPENDITURES 89.46 194,858.83 0.00 1,848,087.00 1,653,228.17 2,508,865.81 TOTAL REVENUES Fund 409 - TIF 9: Fund 410 - TIF 10 100.95 (1,382.64) 0.00 144,908.00 146,290.64 142,575.60 00000 100.95 (1,382.64) 0.00 144,908.00 146,290.64 142,575.60 TOTAL REVENUES 2.93 114,635.44 0.00 118,100.00 3,464.56 121,032.66 00000 2.93 114,635.44 0.00 118,100.00 3,464.56 121,032.66 TOTAL EXPENDITURES 532.77 (116,018.08) 0.00 26,808.00 142,826.08 21,542.94 NET OF REVENUES & EXPENDITURES 2.93 114,635.44 0.00 118,100.00 3,464.56 121,032.66 TOTAL EXPENDITURES 100.95 (1,382.64) 0.00 144,908.00 146,290.64 142,575.60 TOTAL REVENUES Fund 410 - TIF 10: Fund 411 - TIF 11 86.09 189,422.67 0.00 1,362,194.00 1,172,771.33 586,349.20 00000 86.09 189,422.67 0.00 1,362,194.00 1,172,771.33 586,349.20 TOTAL REVENUES 20.64 1,108,007.07 0.00 1,396,188.00 288,180.93 21,576.20 00000 20.64 1,108,007.07 0.00 1,396,188.00 288,180.93 21,576.20 TOTAL EXPENDITURES REVENUE AND EXPENDITURE REPORT FOR CITY OF VERONA 8/9 Page: 09/08/2026 07:45 AM User: brian.lamers DB: Verona PERIOD ENDING 09/30/2026 % BDGT USED AVAILABLE BALANCE NORM (ABNORM) ACTIVITY FOR MONTH 09/30/26 INCR (DECR) 2026 AMENDED BUDGET YTD BALANCE 09/30/2026 NORM (ABNORM) END BALANCE 12/31/2025 NORM (ABNORM) DESCRIPTION GL NUMBER Fund 411 - TIF 11 2,602.20 (918,584.40) 0.00 (33,994.00) 884,590.40 564,773.00 NET OF REVENUES & EXPENDITURES 20.64 1,108,007.07 0.00 1,396,188.00 288,180.93 21,576.20 TOTAL EXPENDITURES 86.09 189,422.67 0.00 1,362,194.00 1,172,771.33 586,349.20 TOTAL REVENUES Fund 411 - TIF 11: Fund 450 - LT ACCOUNT GROUP 0.00 0.00 0.00 0.00 0.00 0.00 00000 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 NET OF REVENUES & EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL REVENUES Fund 450 - LT ACCOUNT GROUP: Fund 500 - INSURANCE FUND 100.00 (325,762.72) 0.00 0.00 325,762.72 317,702.67 00000 100.00 (325,762.72) 0.00 0.00 325,762.72 317,702.67 TOTAL REVENUES 100.00 (321,594.72) 0.00 0.00 321,594.72 322,723.67 00000 100.00 (321,594.72) 0.00 0.00 321,594.72 322,723.67 TOTAL EXPENDITURES 100.00 (4,168.00) 0.00 0.00 4,168.00 (5,021.00) NET OF REVENUES & EXPENDITURES 100.00 (321,594.72) 0.00 0.00 321,594.72 322,723.67 TOTAL EXPENDITURES 100.00 (325,762.72) 0.00 0.00 325,762.72 317,702.67 TOTAL REVENUES Fund 500 - INSURANCE FUND: Fund 600 - WATER UTILITY 61.09 1,257,111.46 6,245.94 3,230,426.00 1,973,314.54 11,742,634.73 00000 61.09 1,257,111.46 6,245.94 3,230,426.00 1,973,314.54 11,742,634.73 TOTAL REVENUES 95.46 35,877.82 0.00 791,001.00 755,123.18 899,817.40 00000 0.00 0.00 0.00 0.00 0.00 0.00 56400 100.00 (402,058.20) 0.00 0.00 402,058.20 0.00 57400 - WATER OTHER OPERTING 90.06 24,222.00 4,107.58 243,582.00 219,360.00 452,725.36 57620 - PUMPING 98.56 963.65 2,321.31 66,832.00 65,868.35 90,424.94 57640 - WATER TREATMENT 1.24 184,132.74 224.34 186,439.00 2,306.26 3,947.29 57660 - T & D-SUPERVISION & ENG 100.00 (971.79) 0.00 0.00 971.79 1,335.59 57662 - T & D-LINES EXPENSE 102.19 (2,267.21) 196.17 103,500.00 105,767.21 107,090.04 57672 - T & D-MAINT OF RESERVOIRS & STANDPIPES 32.76 90,773.62 2,563.23 135,000.00 44,226.38 67,656.67 57673 - T & D-MAINT OF MAINS 111.46 (2,716.27) 1,236.18 23,700.00 26,416.27 38,185.08 57675 - T & D-MAINT OF SERVICES 95.90 2,830.94 771.30 69,000.00 66,169.06 82,467.77 57676 - T & D-MAINT OF METERS 50.32 7,948.32 1,766.05 16,000.00 8,051.68 15,942.89 57677 - T & D-MAINT OF HYDRANTS 8.37 24,596.66 109.69 26,844.00 2,247.34 3,485.71 57901 - CUSTOMER ACCTS EXP-METER READING REVENUE AND EXPENDITURE REPORT FOR CITY OF VERONA 9/9 Page: 09/08/2026 07:45 AM User: brian.lamers DB: Verona PERIOD ENDING 09/30/2026 % BDGT USED AVAILABLE BALANCE NORM (ABNORM) ACTIVITY FOR MONTH 09/30/26 INCR (DECR) 2026 AMENDED BUDGET YTD BALANCE 09/30/2026 NORM (ABNORM) END BALANCE 12/31/2025 NORM (ABNORM) DESCRIPTION GL NUMBER Fund 600 - WATER UTILITY 101.16 (328.45) 1,854.70 28,362.00 28,690.45 54,903.83 57903 - CUSTOMER ACCTS EXP-RECORDS & COLLECTIONS 23.78 1,293,364.75 13,507.60 1,696,932.00 403,567.25 1,901,639.44 57920 - ADMINISTRATION/GENERAL EXP 62.91 1,256,368.58 28,658.15 3,387,192.00 2,130,823.42 3,719,622.01 TOTAL EXPENDITURES 100.47 742.88 (22,412.21) (156,766.00) (157,508.88) 8,023,012.72 NET OF REVENUES & EXPENDITURES 62.91 1,256,368.58 28,658.15 3,387,192.00 2,130,823.42 3,719,622.01 TOTAL EXPENDITURES 61.09 1,257,111.46 6,245.94 3,230,426.00 1,973,314.54 11,742,634.73 TOTAL REVENUES Fund 600 - WATER UTILITY: Fund 601 - SEWER UTILITY 50.25 1,773,470.42 319.89 3,565,000.00 1,791,529.58 4,587,754.01 00000 50.25 1,773,470.42 319.89 3,565,000.00 1,791,529.58 4,587,754.01 TOTAL REVENUES 56.14 1,592,327.38 15,303.36 3,630,096.00 2,037,768.62 3,562,876.71 00000 56.14 1,592,327.38 15,303.36 3,630,096.00 2,037,768.62 3,562,876.71 TOTAL EXPENDITURES 378.27 181,143.04 (14,983.47) (65,096.00) (246,239.04) 1,024,877.30 NET OF REVENUES & EXPENDITURES 56.14 1,592,327.38 15,303.36 3,630,096.00 2,037,768.62 3,562,876.71 TOTAL EXPENDITURES 50.25 1,773,470.42 319.89 3,565,000.00 1,791,529.58 4,587,754.01 TOTAL REVENUES Fund 601 - SEWER UTILITY: Fund 602 - STORM WATER 43.61 730,544.29 71.64 1,295,500.00 564,955.71 5,705,414.70 00000 43.61 730,544.29 71.64 1,295,500.00 564,955.71 5,705,414.70 TOTAL REVENUES 31.03 964,387.79 22,429.61 1,398,341.00 433,953.21 1,275,939.27 00000 31.03 964,387.79 22,429.61 1,398,341.00 433,953.21 1,275,939.27 TOTAL EXPENDITURES 127.38 (233,843.50) (22,357.97) (102,841.00) 131,002.50 4,429,475.43 NET OF REVENUES & EXPENDITURES 31.03 964,387.79 22,429.61 1,398,341.00 433,953.21 1,275,939.27 TOTAL EXPENDITURES 43.61 730,544.29 71.64 1,295,500.00 564,955.71 5,705,414.70 TOTAL REVENUES Fund 602 - STORM WATER: 830.66 (7,306,059.49) (585,813.35) 999,931.00 8,305,990.49 16,075,147.86 NET OF REVENUES & EXPENDITURES 66.84 15,429,523.00 617,813.57 46,525,815.00 31,096,292.00 45,963,332.09 TOTAL EXPENDITURES - ALL FUNDS 82.91 8,123,463.51 32,000.22 47,525,746.00 39,402,282.49 62,038,479.95 TOTAL REVENUES - ALL FUNDS