Finance/Personnel Committee Special Meeting — Agenda Packet

Administrative Offices Municipal Building - 138 East Main Street Mount Horeb, Wisconsin 53572 608.437.6884 | mounthorebwi.info Finance and Personnel Committee Agenda Wednesday, October 7, 2026 at 4:00 PM Municipal Building Board Room 138 E. Main Street Mount Horeb, WI 1) Call to order 2) Roll Call 3) Public Participation Participants may speak for up to three minutes. To participate, please complete a public comment form at the Board Room entrance and submit it to staff before the meeting begins. See below for more details. 4) Consent Agenda All items listed below are considered to be routine by the Governing Body and will be enacted by one motion (roll call vote). There will be no separate discussion of these items unless a Board member so requests, in which event the item will be removed from the Consent Agenda and considered as the first item after the Consent Agenda. a. Consideration of September 2, 2026 Meeting Minutes b. Consideration of September 23, 2026 Meeting Minutes 5) Presentations 6) Chair's Report 7) Staff Reports 8) Agenda Items a. Consider approval of the 2027 - 2031 Capital Improvement Plan b. Budget Workshop #2: Initial Governmental Operating 9) Adjournment *Public Comment Policy Members of the public are invited to speak at meetings of all Mount Horeb Public Bodies. To comment, please complete a Public Comment Form at the Meeting Room entrance and submit it to staff before the meeting begins. Comments are limited to three minutes, must be made from the podium, and the speaker must return to the audience after speaking. • Non-agenda item comments are heard at the start of the meeting. Public Body members and staff will not engage in discussion during public comment but may consider topics for future agendas. Page 1 of 153 • Agenda item comments are heard during the relevant item, after the proposers or staff present the item and before Public Body discussion. All public comments on the item will be heard before any discussion by the Public Body. Members of the public will only be allowed to speak outside these public comment times if they are invited by the meeting chair to share additional information requested by the Public Body. If so invited to speak, the member of the public must do so from the podium. Written comments are also welcome. Written comments shall include the name and address of the submitter and should be submitted to the Deputy Treasurer/Governance Coordinator by email at niki.erickson@mounthorebwi.info (subject line: Public Comment Request-Name of Public Body) or delivered by to the Village at: 138 E Main Street, Mount Horeb WI, 53572, ATTN Public Comment Request-Name of Public Body. UPON REASONABLE NOTICE, EFFORTS WILL BE MADE TO ACCOMMODATE THE NEEDS OF DISABLED INDIVIDUALS THROUGH APPROPRIATE AIDS AND SERVICES. FOR INFORMATION OR TO REQUEST THIS SERVICE, CONTACT ALYSSA GAFFNEY, CLERK, AT 138 E MAIN STREET, MOUNT HOREB, WI (608) 437-9404. Page 2 of 153 9/02/26 Finance/Personnel Committee Page 1 VILLAGE OF MOUNT HOREB FINANCE/PERSONNEL COMMITTEE MINUTES WEDNESDAY, SEPTEMBER 2, 2026 The Finance/Personnel Committee met in regular session in-person on the above date. Call to Order/Roll Call: Committee Chair Ben Jones called the meeting to order at 5:30pm. Present were Committee members Kelley, Healy, and Best. Hook was absent. Also present were Village Administrator Gabe Altenbernd, Treasurer/Finance Director Schwenn, and Village Clerk Gaffney. Public Comments: None Consent Agenda: Best moved, Kelley seconded to approve the following consent agenda items: June 3, 2026 meeting minutes and August 5, 2026 meeting minutes. Motion carried by unanimous voice vote. Consideration of Special Charges: Altenbernd explained the budget deficit special charges. Four village residents were present to give public comment on this item. Cathy Scott spoke about who should be receiving the special charges, including non-profits who are exempt from property tax. She also inquired about how we got into the budget deficit. Aaron Thomas spoke in support of the special charges, but voiced his concerns about the impact it could have on property owners. Mike Krentz spoke about the conversation during the 2026 budget discussions last year. He also stated that there are some errors in the budget reports regarding the special charges, and feels that they should be corrected before the committee considers the special charges. Tamiko Clary questioned why the village budget is in a deficit. She also voiced her concerns about the tax bills increasing with special charges being assessed. Altenbernd and Jones addressed the questions and concerns that were voiced in the public comments. Altenbernd also spoke about the options to try and balance the budget, and explained each of the three proposed special charges that could be assessed to help balance the budget. Consider Approval of the Urban Forestry Special Charge: The committee members discussed this charge and gave their input. Healy moved to approve the charge as a flat fee to all properties. The committee discussed further. There was no second on the motion. Healy amended his motion, Jones seconded to approve the charge and leaving discretion to the Village Board on how to assess the charge. Motion carried by unanimous voice vote. Page 3 of 153 9/02/26 Finance/Personnel Committee Page 2 Consider Approval of the Fire Protection Special Charge: The committee members discussed this charge and gave their input. Best moved, Healy seconded to approve the charge, based on square footage. Motion carried by unanimous voice vote. Consider Approval of the Snow and Ice Removal Special Charge: The committee members discussed this charge and gave their input. Jones moved, Healy seconded to approve the charge, with a policy to be decided at a later date. Motion carried by unanimous voice vote. Jones moved, Best seconded to approve Ordinance 2026-10, AN ORDINANCE CREATING SECTION 5.23 OF THE CODE OF ORDINANCES, VILLAGE OF MOUNT HOREB RELATED TO SPECIAL CHARGES. Motion carried by unanimous voice vote. Jones moved, Best seconded to assess all properties. Motion carried by unanimous voice vote. Consider Approval of the Deputy Administrator/Community Development Director Position Description: Altenbernd explained this item. Healy moved, Best seconded to approve the position description. Motion carried by unanimous voice vote. Discussion on Internship Program Opportunities: Altenbernd explained this item and presented some options. The committee members discussed and gave their input. Finance Director Report: Schwenn’s report was included in the packet. She had nothing further to add. Human Resources Manager Report: Murleau’s report was included in the packet. She had nothing further to add, but fielded questions from the committee. Future Agenda Items: Review Upcoming Meeting Dates & Times: The committee discussed the upcoming meeting dates of September 23rd and October 7th, and then meeting weekly until the budget is ready for the Village Board. Meeting Adjournment: There being no further business before the Committee, Best moved, Healy seconded to adjourn the meeting at 6:53pm. Motion carried by unanimous voice vote. Minutes by Alyssa Gaffney, Village Clerk Page 4 of 153 9/23/26 Finance/Personnel Committee Page 1 VILLAGE OF MOUNT HOREB FINANCE/PERSONNEL COMMITTEE MINUTES SEPTEMBER 23, 2026 The Finance/Personnel Committee met in special session in-person on the above date. Call to Order/Roll Call: Chair Jones called the meeting to order at 5:00pm. Present were Committee members Healy and Kelley. Best was absent and Hook arrived later in the meeting. Also present were Administrator Altenbernd, Treasurer/Finance Director Schwenn, and Village Clerk Gaffney. Public Participation: None Consent Agenda: None Presentations: None Chair’s Report: Jones stated they would be reviewing the budget during this meeting. Staff Reports: None Budget Workshop #1: Initial Capital Improvement Plan: Altenbernd presented an overview of the Capital Improvement Plan. The committee discussed. Department Heads were present to field questions from the committee. Committee member Hook arrived during this item, at 5:18pm. Review Upcoming Meeting Dates and Times: The committee discussed the upcoming meeting dates and times. Meeting Adjournment: There being no further business before the Committee, Healy moved, Kelley seconded to adjourn the meeting at 6:24pm. Motion carried by unanimous voice vote. Minutes by Alyssa Gaffney, Village Clerk Page 5 of 153 Agenda Item Report Finance/Personnel Committee: Wednesday, October 7, 2026 Agenda Items: Consider approval of the 2027 - 2031 Capital Improvement Plan Recommendation Background Financial Impact N/A Attachments Prepared By 1. 2027 - 2031 Capital Improvement Plan Page 6 of 153 Capital Improvement Plan 2027 - 2031 Project Overview FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Total Funding Sources General Obligation Debt (G.O. Debt) Village 2,696,615 3,972,061 3,142,938 3,311,943 2,533,243 15,656,800 Tax Incremental Financing - - 215,555 215,555 215,555 646,665 Grants & Donations 5,000 2,155,555 2,155,555 2,155,555 2,155,555 8,627,220 Library Fund 12,000 1,000 26,400 10,000 1,300 50,700 Electric Utility 184,000 375,000 288,000 359,000 415,000 1,621,000 Wastewater Utility 1,343,891 310,000 325,000 275,000 225,000 2,478,891 Water Utility 2,099,621 1,300,000 332,000 55,000 155,000 3,941,621 General Fund Reserves - - - - - - Total Funding Sources 6,341,127$ 8,113,615$ 6,485,448$ 6,382,053$ 5,700,653$ 33,022,896$ Proposed Capital Projects by Purpose Administration 30,000 - 45,000 - - 75,000 Equipment 527,486 117,986 269,986 19,986 19,986 955,430 Facilities 239,600 - - 35,000 2,600 277,200 Fleet 241,000 526,000 343,000 589,000 384,000 2,083,000 Infrastructure 951,500 350,000 665,000 415,000 365,000 2,746,500 Library 12,000 1,000 26,400 10,000 1,300 50,700 Multimodal 27,750 21,250 21,250 21,250 21,250 112,750 Parks Improvements 667,000 4,411,109 4,411,109 4,411,109 4,411,109 18,311,436 Street Rehabilitation 125,000 150,000 661,800 100,000 285,200 1,322,000 Street Reconstruction 3,398,141 2,489,400 - 737,300 165,800 6,790,641 Technology and Systems 121,650 46,870 41,903 43,408 44,408 298,239 Total Capital Projects by Purpose 6,341,127$ 8,113,615$ 6,485,448$ 6,382,053$ 5,700,653$ 33,022,896$ Proposed Capital Projects by Department Administration 111,200 - 45,000 - - 156,200 Clerk's Office 8,000 - - - - 8,000 Police 117,486 105,986 105,986 108,986 108,986 547,430 Public Services 1,488,879 1,595,650 943,050 1,118,550 372,250 5,518,379 Parks/Forestry 791,450 4,420,979 4,420,012 4,420,517 4,420,517 18,473,476 Library 15,000 1,000 26,400 45,000 3,900 91,300 Electric Utility 365,600 375,000 288,000 359,000 415,000 1,802,600 Wastewater Utility 1,343,891 315,000 325,000 275,000 225,000 2,483,891 Water Utility 2,099,621 1,300,000 332,000 55,000 155,000 3,941,621 Total Capital Projects by Dept 6,341,127$ 8,113,615$ 6,485,448$ 6,382,053$ 5,700,653$ 33,022,897$ Borrowings G.O. Debt 2,696,615 3,967,061 3,358,494 3,522,499 2,748,799 16,293,466 Electric Revenue Bonds 184,000 375,000 288,000 359,000 415,000 1,621,000 Sewer Revenue Bonds 1,343,891 315,000 325,000 275,000 225,000 2,483,891 Water Revenue Bonds 2,099,621 1,300,000 332,000 55,000 155,000 3,941,621 Total Borrowings 6,324,127$ 5,957,061$ 4,303,494$ 4,211,499$ 3,543,799$ 24,339,978$ Village of Mount Horeb | 2027 - 2031 Capital Improvement Plan 1 Page 7 of 153 Capital Improvement Plan 2027 Project Costs Village G.O. TIF G.O. Grants & Library Electric Wastewater Water General Fund ID # Project Name Debt Debt Donations Fund Utility Utility Utility Reserves Administration 01-2027-001 Strategic Planning 30,000 30,000 - - - - - - - 30,000 Administration Total 30,000 30,000 - - - - - - - 30,000 Equipment 02-2027-001 Taser Upgrades 11,986 11,986 - - - - - - - 11,986 02-2027-002 Election Equipment 8,000 8,000 - - - - - - - 8,000 02-2027-003 K9 Program 5,000 - - 5,000 - - - - - - 02-2027-004 Leaf Vac 405,000 405,000 - - - - - - - 405,000 02-2027-005 Snowflakes for Main Street 25,000 25,000 - - - - - - - 25,000 02-2027-006 Wide Area Mower 60,000 60,000 - - - - - - - 60,000 02-2027-007 Radio Upgrades 12,500 12,500 - - - - - - - 12,500 Equipment Total 527,486 522,486 - 5,000 - - - - - 522,486 Facilities 03-2027-001 Aquatic Center Improvements 25,000 25,000 - - - - - - - 25,000 03-2027-002 Community Center - Retaining Wall 30,000 30,000 - - - - - - - 30,000 03-2027-003 Library Concrete Sidewalks and Curbs 3,000 3,000 - - - - - - - 3,000 03-2027-004 Solar PV Installation - Municipal Building 91,100 91,100 - - - - - - - 91,100 03-2027-005 Solar PV Installation - Community Center 90,500 90,500 - - - - - - - 90,500 Facilities Total 239,600 239,600 - - - - - - - 239,600 Fleet 04-2026-001 60 Bucket Truck 73,000 - - - - 73,000 - - - 73,000 04-2027-001 PD Squad Car 83,000 83,000 - - - - - - - 83,000 04-2027-002 F350 1 Ton Dump Truck 85,000 85,000 - - - - - - - 85,000 Fleet Total 241,000 168,000 - - - 73,000 - - - 241,000 Infastructure 05-2027-001 Annual Water Meter Replacements 50,000 - - - - - - 50,000 - 50,000 05-2027-002 Annual Wire Replacements 90,000 - - - - 90,000 - - - 90,000 05-2027-003 Base Station Replacement - Tower 3 21,500 - - - - - 11,250 11,250 - 21,500 05-2027-004 Hydro Excavation 50,000 - - - - - - 50,000 - 50,000 05-2027-005 Lift Station Improvements 10,000 - - - - - 10,000 - - 10,000 05-2027-006 SPE Force Main 500,000 - - - - - 500,000 - - 500,000 05-2027-007 Tower #3 Cleaning 10,000 - - - - - - 9,000 - 10,000 05-2027-008 Tower #6 Cleaning 50,000 - - - - - - 50,000 - 50,000 05-2027-009 Well #6 Inspection 150,000 - - - - - - 150,000 - 150,000 05-2027-010 Well Scales & Fluoride Chemical Pumps 20,000 - - - - - - 20,000 - 20,000 Infastructure Total 951,500 - - - - 90,000 521,250 340,250 - 951,500 Library 06-2027-001 Library Delivery Room Upgrades 12,000 - - - 12,000 - - - - - Library Total 12,000 - - - 12,000 - - - - - 2027 Project Estimate Funding Sources 2027 Borrowings Village of Mount Horeb | 2027 - 2031 Capital Improvement Plan 2 Page 8 of 153 Capital Improvement Plan 2027 Project Costs Village G.O. TIF G.O. Grants & Library Electric Wastewater Water General Fund ID # Project Name Debt Debt Donations Fund Utility Utility Utility Reserves Multimodal 07-2027-001 Annual Sidewalk Maintenance 15,000 15,000 - - - - - - - 15,000 07-2027-002 Bicycle Safety Enhancements 6,500 6,500 - - - - - - - 6,500 07-2027-003 High Visibility Crosswalks 5,000 5,000 - - - - - - - 5,000 07-2027-004 Bicycle Racks 1,250 1,250 - - - - - - - 1,250 Multimodal Total 27,750 27,750 - - - - - - - 27,750 Park Improvements 08-2027-001 Playground Equipment Replacement 100,000 100,000 - - - - - - - 100,000 08-2027-002 Mt. Horeb Recreation Complex - Phase 1 150,000 150,000 - - - - - - - 150,000 08-2027-003 Grundahl Park Concession Building 417,000 417,000 - - - - - - - 417,000 Park Improvement Total 667,000 667,000 - - - - - - - 667,000 Street Rehabilitation 09-2027-001 Annual Street Rehabilitation 125,000 125,000 - - - - - - - 125,000 Street Rehabilitation Total 125,000 125,000 - - - - - - - 125,000 Street Reconstruction 10-2027-001 8th Street DOT Project 1,801,000 101,000 - - - - 500,000 1,200,000 - 1,801,000 10-2027-002 N. Brookwood Drive 1,597,141 720,129 - - - - 322,641 554,371 - 1,597,141 Street Reconstruction Total 3,398,141 821,129 - - - - 822,641 1,754,371 - 3,398,141 Technology & Systems 11-2024-002 Annual Leak Detection Service 5,000 - - - - - - 5,000 - 5,000 11-2024-003 Workorder/GPS Mapping Software 21,000 - - - - 21,000 - - - 21,000 11-2026-002 CivicRec Software 9,450 9,450 - - - - - - - 9,450 11-2027-001 Computer Replacement (PD) 5,000 5,000 - - - - - - - 5,000 11-2027-002 Cable Broadcasting Equipment 75,000 75,000 - - - - - - - 75,000 11-2027-003 Computer Replacement (VO) 6,200 6,200 - - - - - - - 6,200 Technology & Systems Total 121,650 95,650 - - - 21,000 - 5,000 - 121,650 Grand Total 6,341,127 2,696,615 - 5,000 12,000 184,000 1,343,891 2,099,621 - 6,324,127 2027 Project Estimate Funding Sources 2027 Borrowings Village of Mount Horeb | 2027 - 2031 Capital Improvement Plan 3 Page 9 of 153 Capital Improvement Plan 2028 Project Costs Village G.O. TIF G.O. Grants & Library Electric Wastewater Water General Fund ID # Project Name Debt Debt Donations Fund Utility Utility Utility Reserves Administration There are no Administration Projects slated for FY 2028 Administration Total - - - - - - - - - - Equipment 02-2028-001 Taser Upgrades 11,986 11,986 - - - - - - - 11,986 02-2028-002 AED Replacements 6,000 6,000 - - - - - - - 6,000 02-2028-003 John Deer Gator Utility Vehicle 10,000 10,000 - - - - - - - 10,000 02-2028-004 Mini Excavator 90,000 - - - - 45,000 - 45,000 - 90,000 Equipment Total 117,986 27,986 - - - 45,000 - 45,000 - 117,986 Facilities There are no facility projects slated for FY 2028 - - - - - - - - - - Facilities Total - - - - - - - - - - Fleet 04-2026-001 60 Bucket Truck 218,000 - - - - 218,000 - - - 218,000 04-2028-001 PD Squad Car 83,000 83,000 - - - - - - - 83,000 04-2028-002 Western Star Patrol Truck 225,000 225,000 - - - - - - - 225,000 Fleet Total 526,000 308,000 - - - 218,000 - - - 526,000 Infastructure 05-2028-001 Annual Water Meter Replacements 50,000 - - - - - - 50,000 - 50,000 05-2028-002 Annual Wire Replacement 90,000 - - - - 90,000 - - - 90,000 05-2028-003 Hydro Excavation 50,000 - - - - - - 50,000 - 50,000 05-2028-004 ATS - Stewert Park 10,000 - - - - - 10,000 - - 10,000 05-2028-005 Well #3 Inspection 150,000 - - - - - - 150,000 - 150,000 Infastructure Total 350,000 - - - - 90,000 10,000 250,000 - 350,000 Library 06-2028-001 Library Interior Painting 1,000 - - - 1,000 - - - - - Library Total 1,000 - - - 1,000 - - - - - Multimodal 07-2027-003 High Visibility Crosswalks 5,000 5,000 - - - - - - - 5,000 07-2027-004 Bicycle Racks 1,250 1,250 - - - - - - - 1,250 07-2028-001 Annual Sidewalk Maintenance 15,000 15,000 - - - - - - - 15,000 Multimodal Total 21,250 21,250 - - - - - - - 21,250 Park Improvements 08-2027-002 Mt. Horeb Recreation Complex - Phase 2 4,311,109 2,155,555 - 2,155,555 - - - - - 4,311,109 08-2028-001 Playground Equipment Replacement 100,000 100,000 - - - - - - - 100,000 Park Improvement Total 4,411,109 2,255,555 - 2,155,555 - - - - - 4,411,109 2028 Project Estimate Funding Sources 2028 Borrowings Village of Mount Horeb | 2027 - 2031 Capital Improvement Plan 4 Page 10 of 153 Capital Improvement Plan 2028 Project Costs Village G.O. TIF G.O. Grants & Library Electric Wastewater Water General Fund ID # Project Name Debt Debt Donations Fund Utility Utility Utility Reserves Street Rehabilitation 09-2028-001 Annual Street Rehabilitation 150,000 150,000 - - - - - - - 150,000 Street Rehabilitation Total 150,000 150,000 - - - - - - - 150,000 Street Reconstruction 10-2028-001 S. Second Street 2,489,400 1,189,400 - - - - 300,000 1,000,000 - 2,489,400 Street Reconstruction Total 2,489,400 1,189,400 - - - - 300,000 1,000,000 - 2,489,400 Technology & Systems 11-2024-002 Annual Leak Detection Service 5,000 - - - - - - 5,000 - 5,000 11-2024-003 Workorder/GPS Mapping Software 22,000 - - - - 22,000 - - - 22,000 11-2026-002 CivicRec Software 9,870 9,870 - - - - - - - 9,870 11-2028-001 Computer Replacement 5,000 5,000 - - - - - - - 5,000 11-2028-002 Scada PC's and Software Upgrades 5,000 5,000 - - - - - - - 5,000 Technology & Systems Total 46,870 19,870 - - - 22,000 - 5,000 - 46,870 Grand Total 8,113,615 3,972,061 - 2,155,555 1,000 375,000 310,000 1,300,000 - 8,112,615 2028 Project Estimate Funding Sources 2028 Borrowings Village of Mount Horeb | 2027 - 2031 Capital Improvement Plan 5 Page 11 of 153 Capital Improvement Plan 2029 Project Costs Village G.O. TIF G.O. Grants & Library Electric Wastewater Water General Fund ID # Project Name Debt Debt Donations Fund Utility Utility Utility Reserves Administration 01-2029-001 Main Street Beautification 45,000 45,000 - - - - - - - 45,000 Administration Total 45,000 45,000 - - - - - - - 45,000 Equipment 02-2029-001 Taser Upgrades 11,986 11,986 - - - - - - - 11,986 02-2029-002 AED Replacements 6,000 6,000 - - - - - - - 6,000 02-2029-003 CAT Back Hoe 132,000 - - - - 80,000 - 52,000 - 132,000 02-2029-004 Case Skid Steer 100,000 - - - - 75,000 - 25,000 - 100,000 02-2029-005 Skid Steer Mower Attachment 20,000 - - - - 20,000 - - - 20,000 Equipment Total 269,986 17,986 - - - 175,000 - 77,000 - 269,986 Facilities There are no facility projects slated for FY 2029 - - - - - - - - - - Facilities Total - - - - - - - - - - Fleet 04-2029-001 7400 Patrol Truck 260,000 260,000 - - - - - - - 260,000 04-2029-002 PD Squad Car 83,000 83,000 - - - - - - - 83,000 Fleet Total 343,000 343,000 - - - - - - - 343,000 Infastructure 05-2029-001 Annual Water Meter Replacements 50,000 - - - - - - 50,000 - 50,000 05-2029-002 Annual Wire Replacement 90,000 - - - - 90,000 - - - 90,000 05-2029-003 Hydro Excavation 50,000 - - - - - - 50,000 - 50,000 05-2029-004 Digester Blower 100,000 - - - - - 100,000 - - 100,000 05-2029-005 Lift Station Pump Improvements 75,000 - - - - - 75,000 - - 75,000 05-2029-006 San Main Lining/MH Rehab 150,000 - - - - - 150,000 - - 150,000 05-2029-007 Well #4 Inspections 150,000 - - - - - - 150,000 - 150,000 Infastructure Total 665,000 - - - - 90,000 325,000 250,000 - 665,000 Library 06-2029-001 Library Interior Ceilings and Paintings 26,400 - - - 26,400 - - - - - Library Total 26,400 - - - 26,400 - - - - - Multimodal 07-2027-003 High Visibility Crosswalks 5,000 5,000 - - - - - - - 5,000 07-2027-004 Bicycle Racks 1,250 1,250 - - - - - - - 1,250 07-2029-001 Annual Sidewalk Maintenance 15,000 15,000 - - - - - - - 15,000 Multimodal Total 21,250 21,250 - - - - - - - 21,250 Park Improvements 08-2027-002 Mt. Horeb Recreation Complex - Phase 3 4,311,109 1,939,999 215,555 2,155,555 - - - - - 4,311,109 08-2029-001 Playground Equipment Replacement 100,000 100,000 - - - - - - - 100,000 Park Improvement Total 4,411,109 2,039,999 215,555 2,155,555 - - - - - 4,411,109 2029 Project Estimate Funding Sources 2029 Borrowings Village of Mount Horeb | 2027 - 2031 Capital Improvement Plan 7 Page 12 of 153 Capital Improvement Plan 2029 Project Costs Village G.O. TIF G.O. Grants & Library Electric Wastewater Water General Fund ID # Project Name Debt Debt Donations Fund Utility Utility Utility Reserves Street Rehabilitation 09-2029-001 Annual Street Rehabilitation 200,000 200,000 - - - - - - - 200,000 09-2029-002 Fairway Street 85,000 85,000 - - - - - - - 85,000 09-2029-003 Longview Street 43,700 43,700 - - - - - - - 43,700 09-2029-004 Sandrock Road 333,100 333,100 - - - - - - - 333,100 Street Rehabilitation Total 661,800 661,800 - - - - - - - 661,800 Street Reconstruction There are no Street Reconstruction projects slated for FY 2029 - - - - - - - - - - Street Reconstruction Total - - - - - - - - - - Technology & Systems 11-2024-002 Annual Leak Detection Service 5,000 - - - - - - 5,000 - 5,000 11-2024-003 Workorder/GPS Mapping Software 23,000 - - - - 23,000 - - - 23,000 11-2026-002 CivicRec Software 8,903 8,903 - - - - - - - 8,903 11-2029-001 Computer Replacement 5,000 5,000 - - - - - - - 5,000 Technology & Systems Total 41,903 13,903 - - - 23,000 - 5,000 - 41,903 Grand Total 6,485,448 3,142,938 215,555 2,155,555 26,400 288,000 325,000 332,000 - 6,459,048 2029 Project Estimate Funding Sources 2029 Borrowings Village of Mount Horeb | 2027 - 2031 Capital Improvement Plan 8 Page 13 of 153 Capital Improvement Plan 2030 Project Costs Village G.O. TIF G.O. Grants & Library Electric Wastewater Water General Fund ID # Project Name Debt Debt Donations Fund Utility Utility Utility Reserves Administration There are no Administration projects slated for FY 2030 - - - - - - - - - - Administration Total - - - - - - - - - - Equipment 02-2030-001 Taser Upgrades 13,986 13,986 - - - - - - - 13,986 02-2030-002 AED Replacements 6,000 6,000 - - - - - - - 6,000 Equipment Total 19,986 19,986 - - - - - - - 19,986 Facilities 03-2030-001 Library Concrete Sidewalks and Curbs 20,000 20,000 - - - - - - - 20,000 03-2030-002 Library Parking Lot 10,000 10,000 - - - - - - - 10,000 03-2030-003 Library Security Upgrades 5,000 5,000 - - - - - - - 5,000 Facilities Total 35,000 35,000 - - - - - - - 35,000 Fleet 04-2030-001 7400 Patrol Truck 260,000 260,000 - - - - - - - 260,000 04-2030-002 3/4 ton pick, crew cab 80,000 - - - - 80,000 - - - 80,000 04-2030-003 Bucket Truck 75,000 - - - - 75,000 - - - 75,000 04-2030-004 Chevy 3500 Dump 90,000 - - - - 90,000 - - - 90,000 04-2030-005 PD Squad Car 84,000 84,000 - - - - - - - 84,000 Fleet Total 589,000 344,000 - - - 245,000 - - - 589,000 Infastructure 05-2030-001 Annual Water Meter Replacements 50,000 - - - - - - 50,000 - 50,000 05-2030-002 Annual Wire Replacement 90,000 - - - - 90,000 - - - 90,000 05-2030-003 Lift Station Pump Improvements 75,000 - - - - - 75,000 - - 75,000 05-2030-004 San Main Lining/MH Rehab 150,000 - - - - - 150,000 - - 150,000 05-2030-005 Digester Rehab 50,000 - - - - - 50,000 - - 50,000 Infastructure Total 415,000 - - - - 90,000 275,000 50,000 - 415,000 Library 06-2030-001 Library Interior Painting 10,000 - - - 10,000 - - - - - Library Total 10,000 - - - 10,000 - - - - - Multimodal 07-2027-003 High Visibility Crosswalks 5,000 5,000 - - - - - - - 5,000 07-2027-004 Bicycle Racks 1,250 1,250 - - - - - - - 1,250 07-2030-001 Annual Sidewalk Maintenance 15,000 15,000 - - - - - - - 15,000 Multimodal Total 21,250 21,250 - - - - - - - 21,250 Park Improvements 08-2027-002 Mt. Horeb Recreation Complex - Phase 4 4, 311,109 1,939,999 215,555 2,155,555 - - - - - 4,311,109 08-2030-001 Playground Equipment Replacement 100,000 100,000 - - - - - - - 100,000 Park Improvement Total 4,411,109 2,039,999 215,555 2,155,555 - - - - - 4,411,109 2030 Project Estimate Funding Sources 2030 Borrowings Village of Mount Horeb | 2027 - 2031 Capital Improvement Plan 10 Page 14 of 153 Capital Improvement Plan 2030 Project Costs Village G.O. TIF G.O. Grants & Library Electric Wastewater Water General Fund ID # Project Name Debt Debt Donations Fund Utility Utility Utility Reserves Street Rehabilitation 09-2030-001 Annual Street Rehabilitation 100,000 100,000 - - - - - - - 100,000 Street Rehabilitation Total 100,000 100,000 - - - - - - - 100,000 Street Reconstruction 10-2030-001 Bergum Road 737,300 737,300 - - - - - - - 737,300 Street Reconstruction Total 737,300 737,300 - - - - - - - 737,300 Technology & Systems 11-2024-002 Annual Leak Detection Service 5,000 - - - - - - 5,000 - 5,000 11-2024-003 Workorder/GPS Mapping Software 24,000 - - - - 24,000 - - - 24,000 11-2026-002 CivicRec Software 9,408 9,408 - - - - - - - 9,408 11-2030-001 Computer Replacement 5,000 5,000 - - - - - - - 5,000 Technology & Systems Total 43,408 14,408 - - - 24,000 - 5,000 - 43,408 Grand Total 6,382,053 3,311,943 215,555 2,155,555 10,000 359,000 275,000 55,000 - 6,372,053 2030 Project Estimate Funding Sources 2030 Borrowings Village of Mount Horeb | 2027 - 2031 Capital Improvement Plan 11 Page 15 of 153 Capital Improvement Plan 2031 Project Costs Village G.O. TIF G.O. Grants & Library Electric Wastewater Water General Fund ID # Project Name Debt Debt Donations Fund Utility Utility Utility Reserves Administration There are no Administration projects slated for FY 2031 - - - - - - - - - - Administration Total - - - - - - - - - - Equipment 02-2031-001 Taser Upgrades 13,986 13,986 - - - - - - - 13,986 02-2031-002 AED Replacements 6,000 6,000 - - - - - - - 6,000 Equipment Total 19,986 19,986 - - - - - - - 19,986 Facilities 03-2031-001 Library Misc. Exterior Projects 2,600 2,600 - - - - - - - 2,600 Facilities Total 2,600 2,600 - - - - - - - 2,600 Fleet 04-2030-003 Bucket Truck 300,000 - - - - 300,000 - - - 300,000 04-2031-001 PD Squad Car 84,000 84,000 - - - - - - - 84,000 Fleet Total 384,000 84,000 - - - 300,000 - - - 384,000 Infastructure 05-2031-001 Annual Water Meter Replacements 50,000 - - - - - - 50,000 - 50,000 05-2031-002 Annual Wire Replacement 90,000 - - - - 90,000 - - - 90,000 05-2031-003 Lift Station Pump Improvements 75,000 - - - - - 75,000 - - 75,000 05-2031-004 San Main Lining/MH Rehab 150,000 - - - - - 150,000 - - 150,000 Infastructure Total 365,000 - - - - 90,000 225,000 50,000 - 365,000 Library 06-2031-001 Library Interior Projects 1,300 - - - 1,300 - - - - - Library Total 1,300 - - - 1,300 - - - - - Multimodal 07-2027-003 High Visibility Crosswalks 5,000 5,000 - - - - - - - 5,000 07-2027-004 Bicycle Racks 1,250 1,250 - - - - - - - 1,250 07-2031-001 Annual Sidewalk Maintenance 15,000 15,000 - - - - - - - 15,000 Multimodal Total 21,250 21,250 - - - - - - - 21,250 Park Improvements 08-2027-002 Mt. Horeb Recreation Complex - Phase 5 4,311,109 1,939,999 215,555 2,155,555 - - - - - 4,311,109 08-2031-001 Playground Equipment Replacement 100,000 100,000 - - - - - - - 100,000 Park Improvement Total 4,411,109 2,039,999 215,555 2,155,555 - - - - - 4,411,109 Street Rehabilitation 09-2031-001 Annual Street Rehabilitation 200,000 200,000 - - - - - - - 200,000 09-2031-002 Nordic View - 176' Including cul-de-sac 85,200 85,200 - - - - - - - 85,200 Street Rehabilitation Total 285,200 285,200 - - - - - - - 285,200 2031 Project Estimate Funding Sources 2031 Borrowings Village of Mount Horeb | 2027 - 2031 Capital Improvement Plan 13 Page 16 of 153 Capital Improvement Plan 2031 Project Costs Village G.O. TIF G.O. Grants & Library Electric Wastewater Water General Fund ID # Project Name Debt Debt Donations Fund Utility Utility Utility Reserves Street Reconstruction 10-2031-001 Ripahn Ct 165,800 65,800 - - - - - 100,000 - 165,800 Street Reconstruction Total 165,800 65,800 - - - - - 100,000 - 165,800 Technology & Systems 11-2024-002 Annual Leak Detection Service 5,000 - - - - - - 5,000 - 5,000 11-2024-003 Workorder/GPS Mapping Software 25,000 - - - - 25,000 - - - 25,000 11-2026-002 CivicRec Software 9,408 9,408 - - - - - - - 9,408 11-2031-001 Computer Replacement 5,000 5,000 - - - - - - - 5,000 Technology & Systems Total 44,408 14,408 - - - 25,000 - 5,000 - 44,408 Grand Total 5,700,653 2,533,243 215,555 2,155,555 1,300 415,000 225,000 155,000 - 5,699,353 2031 Project Estimate Funding Sources 2031 Borrowings Village of Mount Horeb | 2027 - 2031 Capital Improvement Plan 14 Page 17 of 153 Agenda Item Report Finance/Personnel Committee: Wednesday, October 7, 2026 Agenda Items: Budget Workshop #2: Initial Governmental Operating Recommendation Background Financial Impact Attachments Prepared By 1. FY 2027 Budget Workshop #2 2. Budget Document Page 18 of 153 2027 Operating Budget & Capital Budget Budget Workshop #2: Initial Governmental Operating October 7 , 2026 | Finance and Personnel Committee Meetingth Page 19 of 153 Tonight’s Agenda Introduction to Municipal Budgeting 2026 Budget Highlights 2027 Budget Overview Initial Operating Revenues Initial Operating Expenditures Special Revenue Funds 2 Page 20 of 153 Financial Managment Planning The operating budget is based on strategic management principles, which allows the Village and Baird to utilize data-driven decision making to help us accomplish our goal of providing efficient and effective community based services. Benefits of Financial Planning Conduct five-year financial planning models through the FMP process. Preserve capacity to respond to future needs and meet quality of life needs. Invest in and plan for the future. Ability to prioritize public safety, parks and recreation, infrastructure, and employee retention. Major Financial Indicators Debt Average Annual Growth Undesignated Fund Balances 3 Page 21 of 153 Budget Schedule Close out PY financials Review current-year budget performance Identify major financial pressures and emerging needs Begin CIP Development Est. preliminary budget priorities and assumptions Plan Quarter 1 Build Quarter 2 Refine Quarter 3 Approve Quarter4 Review revenue trends and projected revenues Departments identify operational needs and priorities Develop initial CIP recommendations Update multi-year financial projections F&P and Board approve CIP Departments submit budget requests Administration reviews requests and provides recommendations Develop preliminary budget Present proposed budget to F&P and Board Public Hearing Adopt final budget and property tax levy 4 Page 22 of 153 Budget Challenges Resident’s Financial Capacity Inflationary Pressures 5 Levy Limits Health Insurance Costs Infrastructure Costs Fleet / Equipment Costs Page 23 of 153 2026 Budget Overview Page 24 of 153 FY 2026 GF Budget Highlights - YTD Revenues Revenues Budget Year-to-Date % to Budget Projected Taxes 7,541,245 7,150,106 95% 7,541,245 Intergovernmental Aid 1,100,400 598,765 54% 1,100,400 License & Permits 149,857 291,959 194% 317,435 Fines & Forfeitures 30,500 32,198 105% 33,255 Public Charges for Service 893,972 704,496 78% 945,420 Miscellaneous Revenue 190,041 209,853 110% 253,291 Other Financing Sources 28,800 - - 28,000 Total $9,934,815 $8,987,377 90% $10,219,846 7 Page 25 of 153 FY 2026 GF Budget Highlights - YTD Expenditures Revenues Budget Year-to-Date % to Budget Projected General Government 1,082,234 857,089 79% 1,081,464 Public Safety 3,487,711 3,025,142 87% 3,718,711 Public Works 1,433,628 1,000,202 70% 1,433,628 Culture, Rec. & Education 598,309 516,439 86% 534,401 Conservation & Development 124,565 90,536 73% 124,565 Other Expenditures 3,978,316 3,609,391 91% 3,978,316 Total 10,704,763 9,135,569 85% 10,871,085 5 Projected Net Income / (Use of Fund Balance) = (651,239) Projected Remaining Undesignated Fund Balance = 142,101 Page 26 of 153 General Fund - Fund Balance Results 9 2024 2025 Pr ojected 2026 0 0.5M 1.0M 1.5M 2.0M Unassigned Assigned Committed Restricted Nonspendable 1 4 2 , 1 0 1 1 2 9 , 0 1 2 8 5 , 9 3 7 8 5 , 9 3 7 1 , 4 0 1 , 0 9 9 9 6 8 , 3 5 0 9 6 8 , 3 5 0 Page 27 of 153 General Fund - Fund Balance Trends 10 Gener al F und Actual P olicy Minimum P olicy Maximum Ref er ence - Median 2021 2022 2023 2024 2025 2026 0 5 10 15 20 25 30 35 21.5% 0.0% 0.0% 0.0% 7.5% 30.85% 30.39% 29.41% 30.90% 30.59% 30.28% 4.0% Page 28 of 153 2027 Budget Overview Page 29 of 153 Tax Bill Impact (Home Value: Static) 12 2026 Assessed Values 2026 Village Taxes 2027 Village Taxes $ Change $200,000 1,170 1,158 (12) $250,000 1,463 1,448 (14) $300,000 1,755 1,734 (17) $350,000 2,048 2,027 (20) $400,000 2,340 2,317 (23) $450,000 2,633 2,607 (26) Village Mill Rate $5.85 $5.79 ($0.06) Mill rates are a type of levy set by local goverments every year to calculate property taxes. A single mill is equal to one dollar of tax for every 1,000 dollars of a property’s assessed value. If a home has an assessed value of $200,000 dollars, we would divide that number by 1,000 (to get 200) and multiply that number by the mill rate to get the annual property tax bill. Page 30 of 153 Tax Bill Impact (Home Value: 4% Increase) 13 2026 Assessed Values 2026 Village Taxes 2027 Assessed Value 2027 Village Taxes $ Change $200,000 1,170 $208,000 1,204 34 $250,000 1,462 $260,000 1,505 43 $300,000 1,755 $312,000 1,806 51 $350,000 2,048 $364,000 2,107 59 $400,000 2,340 $416,000 2,408 68 $450,000 2,633 $468,000 2,709 76 $5.85 $5.79 ($0.06) Page 31 of 153 Tax Rate Trends 14 Y ears (R epr esen ts Collection Y ear) 22 (' 23) 23 (' 2 4) 2 4 (' 25) 25 (' 26) 26 (' 27) 0 1 2 3 4 5 6 5.95 5.22 4.96 5.85 5.79 Page 32 of 153 2027 Initial Operating Revenues Page 33 of 153 Tax Levy Summary Revenues 2025 Actual 2026 Budget 2027 Budget % Change General Fund 3,121,843 3,050,896 3,422,596 12% Swimming Pool Fund 42,000 42,000 105,795 152% Outreach/Nutrition Fund 50,568 52,237 53,961 3% Library Fund 530,057 535,057 551,418 3% Employee Retirement Ins. Fund 40,000 30,000 - (100%) Revolving Loan Fund - - - - Capital Projects Fund 213,999 300,000 - (100%) General Debt Service Fund 1,701,771 2,957,485 3,174,439 7% TID Debt Service Fund 55,620 54,540 - (100%) Total 5,755,858 7,022,489 7,308,209 4% 16 Page 34 of 153 General Fund Snapshot - Revenues 17 Revenues 2026 Budget 2027 Budget $ Change % Change Taxes 7,541,245 7,831,221 289,976 4% Intergovernmental Aid 1,100,400 1,216,184 115,784 11% License & Permits 149,857 194,317 44,460 30% Fines & Forfeitures 30,500 36,500 6,000 20% Public Charges for Service 893,972 1,408,067 514,095 58% Miscellaneous Revenue 190,041 196,189 6,148 3% Other Financing Sources 28,800 28,800 - - Total $9,934,815 $10,911,278 $976,463 10% Page 35 of 153 General Fund Snapshot - Revenues 18 T a x e s C h a r g e s f o r S e r v i c e I n t e r g o v e r n m e n t a l A i d M i s c . R e v e n u e L i c e n s e s P e r m i t s F i n e s & F o r f e i t u r e s O t h e r 0 2 0 4 0 6 0 8 0 72% 13% 11% 2% 2% 0.3% 0.3% Page 36 of 153 Expenditure Restraint Incentive Program (ERIP) To recieve unrestricted aid payments, municipalities must limit the growth in their budgets to a percentage determined through a statutory formula. To qualify, municipalities must: 1.Have a municipal property tax rate of at least five mills. 2.The municipal general fund budget has not increased over the prior year’s budget by more than an inflation factor plus a valuation factor based on growth in municipal property values. FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 69,839 69,839 - 90,583 ? 19 Page 37 of 153 Special Charge: Fire Protection 20 2026 2027 $ Change % Change 2,500 sq. ft. - - - - 3,000 sq. ft - - - - 3,500 sq. ft - - - - 4,000 sq. ft - - - - Total Cost: 542,706 Levy Portion: 100% (542,706) Special Charge Portion: 0% Page 38 of 153 Special Charge: Urban Forestry 21 2026 2027 $ Change % Change 0.10 acres - 11.84 11.84 - 0.20 acres - 23.67 23.67 - 0.30 acres - 35.51 35.51 - 0.40 acres - 47.34 47.34 - Total Cost: 151,196 Levy Portion: 24% (36,287) Special Charge Portion: 76% (114,909) Page 39 of 153 Special Charge: Snow and Ice Removal 22 2026 2027 $ Change % Change Per Lot - 34.12 34.12 - Total Cost: 144,285 Levy Portion: 30% (43,285) Special Charge Portion: 70% (101,000) Page 40 of 153 Vehicle Registration Fee 23 Plate Type # Registered $10 Fee $20 Fee $30 Fee $40 Fee $50 Fee ACY 1 10.00 20.00 30.00 40.00 50.00 AUT 5,528 52,280 110,560 165,840 221,120 276,400 LTK 1,241 12,410 24,820 37,230 49,640 62,050 Gross Revenue 6,770 67,700 135,400 203,100 270,800 338,500 WisDOT (203) (203) (203) (203) (203) Net Potential $67,497 $135,197 $202,897 $270,597 $338,297 Wisconsin Law allows a town, village, city or county to collect an annual municipal registration (wheel tax) in addition to the regular annual registration fee paid for a vehicle. WisDOT keeps 3 cents per vehicle. Madison ($40) | Oregon ($40) | Sun Prairie ($30) | Fitchburg ($40) | Dane County ($40) Numbers below are based on 01/01/2026 registrations in Mount Horeb. Page 41 of 153 Other Revenue Sources Annual review of all licenses, permits, application fees Development of a stormwater utility 24 Page 42 of 153 2027 Initial Operating Expenditures Page 43 of 153 General Fund Snapshot - Expenditures 26 Revenues 2026 Budget 2027 Budget $ Change % Change General Government 1,082,234 1,036,300 (45,935) (4%) Public Safety 3,487,711 3,726,630 238,919 7% Public Works 1,433,628 1,323,184 (110,444) (8%) Culture, Rec. & Education 598,309 652,891 54,582 41% Conservation & Development 124,565 286,660 162,096 243% Other Financing Sources 3,978,316 3,885,613 (92,703) (2%) Total $10,704,763 $10,911,278 $206,515 2% Page 44 of 153 Tax Levy Snapshot - Expenditures T r a n s f e r P u b l i c S a f e t y P u b l i c W o r k s G e n e r a l G o v e r n m e n t C u l t u r e , R e c . & E d u c a t i o n C o n s e r v a t i o n & D e v e l o p m e n t 0 1 0 2 0 3 0 4 0 27 36% 34% 12% 9% 6% 3% Page 45 of 153 General Fund Snapshot - Expenditures P e r s o n n e l C o n t r a c t e d S e r v i c e s O p e r a t i o n s P r o f e s s i o n a l D e v e l o p m e n t 0 1 0 2 0 3 0 4 0 5 0 6 0 28 56% 35% 8% 16% 1% *Does not include transfer to other funds Page 46 of 153 Major 2027 Projects D e v e l o p m e n t o f a l o n g - t e r m S t r a t e g i c P l a n C o n d u c t a C o m p e n s a t i o n S t u d y a n d u p d a t e c o m p e n s a t i o n R e w r i t e P e r s o n n e l H a n d b o o k U p d a t e t h e C o m p r e h e n s i v e O u t d o o r R e c r e a t i o n P l a n L u k k e n F a r m s D e v e l o p m e n t R e c r e a t i o n C o m p l e x D e v e l o p m e n t S t r e e t R e c o n s t r u c t i o n P r o j e c t s 29 Page 47 of 153 Personnel D e p a r t m e n t H e a d C o s t - o f - l i v i n g a d j u s t m e n t = 4 % S t a f f C o s t - o f - l i v i n g a d j u s t m e n t = 3 . 5 % F e d e r a l C O L A e s t i m a t e d t o b e 3 . 5 % - 3 . 6 % H e a l t h I n s u r a n c e C o s t s i n c r e a s e d b y 1 1 % F T E R e q u e s t s C o m m u n i t y D e v e l o p m e n t D i r e c t o r | 1 . 0 0 F T E I n c r e a s e | 0 1 / 0 1 S t a r t R e m o v e d C r o s s i n g G u a r d s a n d p l a c e d i t o n t h e d u t y o f C o m m u n i t y S e r v i c e s O f f i c e r P o l i c e S e r g e a n t | N o F T E C h a n g e | 0 7 / 0 1 S t a r t S u m m e r I n t e r n ( M a y - A u g u s t ) Y o u t h A p p r e n t i c e 30 Page 48 of 153 General Fund Snapshot - Expenditures 31 General Government 2026 Budget 2027 Budget $ Change % Change Village Board 35,928 33,202 (2,726) (8%) Administration 104,435 116,103 11,669 11% Attorney 63,500 63,500 - - Assessing 20,150 30,150 10,000 50% Village Clerk 162,390 130,282 (32,108) (20%) Human Resources 5,458 72,617 67,159 1,230% Finance 448,272 339,388 (108,884) (24%) Information Technology 50,230 87,718 37,488 75% Municipal Court 46,522 36,076 (10,446) (22%) Building Maintenance 145,350 127,263 (18,087) (12%) Page 49 of 153 General Fund Snapshot - Expenditures 32 Public Safety 2026 Budget 2027 Budget $ Change % Change Police 2,612,986 2,742,945 129,958 5% Fire 807,447 877,435 69,988 9% Emergency Management 20,878 19,000 (1,878) (9%) Inspections 46,400 87,250 40,850 88% Page 50 of 153 General Fund Snapshot - Expenditures 33 Public Works 2026 Budget 2027 Budget $ Change % Change Public Services Admin. 131,069 63,686 (67,383) (51%) Engineering 2,000 22,340 20,340 1017% Streets 333,173 248,186 (84,987) (26%) Snow and Ice Removal 171,858 144,285 (27,573) (16%) Traffic Control 19,423 13,753 (5,670) (29%) Street Lighting 127,345 137,050 9,705 8% Stormwater Management 19,035 30,734 11,699 61% Refuse and Recycling 629,726 663,154 33,429 5% Page 51 of 153 General Fund Snapshot - Expenditures 34 Culture, Rec. & Education 2026 Budget 2027 Budget $ Change % Change Parks 235,393 317,857 82,464 35% Recreation Administration 217,288 107,685 (109,603) (50%) Recreation Programming 145,629 227,349 81,720 56% Page 52 of 153 General Fund Snapshot - Expenditures 35 Conservation & Development 2026 Budget 2027 Budget $ Change % Change Community Development - 97,914 97,914 - Forestry 107,65 151,196 44,031 41% Planning 10,000 30,000 20,000 200% Economic Development 7,400 7,550 150 2% Page 53 of 153 2027 Initial Operating Special Revenue Funds Page 54 of 153 Special Revenue Funds 37 Revenues Expenditures Fund Balance % Change Park Development 255,000 255,000 813,333 126% Terrace Trees 20,440 20,440 63,207 (1%) Swimming Pool 213,281 213,281 (87,550) 20% Future Streets 108,660 108,660 - 100% Cable Programming 53,263 53,263 21,999 6% Senior Center 307,150 273,436 387,999 17% Page 55 of 153 Special Revenue Funds 38 Revenues Expenditures Fund Balance % Change Library 883,325 883,325 85,617 4% Library Special Projects 10,793 9,207 39,093 56% Employee Retirement Ins. 41,250 41,250 342,609 10% Tourism Promotion 144,000 144,000 30,672 0% Revolving Loan 61,777 37,677 253,704 (34%) Page 56 of 153 Wednesday, Oct. 14 - Utilitiesth Wednesday, Oct. 29 - Budget Public Hearing Postedth Monday, Nov. 4 - Board Budget Presentationth Next Steps Wednesday, Oct. 21 - Meeting if Neededst Monday, Nov. 18 - Public Hearing & Budget Adoptionth 39 Page 57 of 153 Thank you Denise Schwenn, Finance Director Gabe Altenbernd, Village Administrator Page 58 of 153 FY 2027 Operating & Capital Budget 1 12/31/2023 12/31/2024 12/31/2025 2026 6/30/2026 2026 2027 FY 26 vs. FY 27 FY 26 vs. FY 27 Actual Actual Actual Budget YTD Projected Budget $ Change % Change Revenues Taxes 100-411100-000 PROPERTY TAXES-GENERAL FUND 2,995,706 3,022,228 3,121,843 3,050,896 2,320,932 3,050,896 3,422,596 371,700 12% 100-411110-000 PROPERTY TAXES-OTHER FUNDS 2,524,627 2,636,211 2,634,015 3,978,316 2,949,598 3,978,316 3,885,613 (92,703) -2% 100-412200-000 SALES TAX DISCOUNT 40 90 (4) 50 5,267 50 50 - 0% 100-413100-000 PAYMENTS IN LIEU OF TAXES-UTIL 430,301 474,933 538,391 474,933 - 474,933 484,432 9,499 2% 100-413200-000 TAXES FROM TAX EXEMPT ENTITIES 39,613 30,512 22,649 37,000 18,822 37,000 38,480 1,480 4% 100-418000-000 INTEREST ON TAXES 478 50 18 50 - 50 50 - 0% Total Taxes 5,990,766 6,164,025 6,316,913 7,541,245 5,294,619 7,541,245 7,831,221 289,976 4% Intergovernmental Aid 100-434100-000 STATE SHARED REVENUES 273,988 379,796 387,293 398,550 - 398,550 405,338 6,788 - 100-434150-000 STATE SHARED REV-EXPEND RESTRAINT - 69,839 69,839 - - - 90,583 90,583 #DIV/0! 100-434200-000 STATE FIRE INSURANCE 37,631 43,796 48,851 55,860 50,553 55,860 63,680 7,820 14% 100-434300-000 STATE EXEMPT COMPUTER AID 2,870 2,870 2,870 2,870 - 2,870 2,870 - 0% 100-434400-000 STATE PPT AID 5,666 5,666 17,607 17,607 17,607 17,607 17,607 - 0% 100-435210-000 STATE GRANT - LAW ENFORCEMENT 29,315 9,352 7,866 2,000 - 2,000 2,000 - 0% 100-435300-000 STATE GRANT - TRANSPORTATION 506,778 601,118 618,309 598,644 299,145 598,644 608,437 9,793 2% 100-435400-000 STATE GRANT - RECYCLING 17,814 17,839 17,827 17,000 17,827 17,000 17,800 800 5% 100-435500-000 STATE GRANT - PANDEMIC RELIEF - - - - - - - - - 100-436200-000 STATE PAYMENT IN LIEU OF TAXES 269 269 269 269 269 269 269 - 0% 100-437900-000 SHARED REV MEDICAL ASSIST PROG 5,513 7,600 7,600 7,600 - 7,600 7,600 - 0% Total Intergovernmental Aid 879,841$ 1,138,144 1,178,331 1,100,400 385,400 1,100,400 1,216,184 115,784 11% Licenses & Permits 100-441100-000 LIQUOR & MALT BEVERAGE LICENSE 9,515 18,450 8,648 10,000 5,755 10,000 10,000 - 0% 100-441210-000 OPERATOR LICENSES 1,780 1,410 2,145 3,000 795 3,000 3,000 - 0% 100-441220-000 CIGARETTE LICENSES 200 225 225 175 150 175 175 - 0% 100-441250-000 CATV FRANCHISE FEE (35%) 23,308 21,782 19,466 30,682 6,676 30,682 31,142 460 1% 100-442110-000 BICYCLE LICENSES - - 4 - - - - - #DIV/0! 100-442120-000 DOG & CAT LICENSES-VILL SHARE 3,010 2,426 4,670 4,000 3,597 4,000 4,000 - 0% 100-443100-000 BUILDING PERMITS 72,880 66,308 109,568 82,000 221,951 221,951 125,000 43,000 52% 100-444000-000 ZONING PERMITS & FEES 1,530 4,150 4,700 4,000 5,240 5,240 4,000 - 0% 100-445000-000 EROSION CONTROL FEES 5,750 3,300 4,500 7,000 4,300 7,000 7,000 - 0% 100-449000-000 OTHER REGULATORY PERMITS & FEE 9,934 8,089 10,269 9,000 8,614 8,614 10,000 1,000 11% Total Licenses & Permits 127,907$ 126,139$ 164,194$ 149,857$ 257,078$ 290,662$ 194,317$ 44,460 30% Fines & Forfeitures 100-451100-000 COURT PENALTIES & COSTS 22,732 18,544 23,121 23,000 14,593 14,593 29,000 6,000 26% 100-451300-000 PARKING VIOLATIONS 7,966 7,890 6,991 7,500 5,227 7,500 7,500 - 0% Total Fines & Forfeitures 30,698$ 26,435 30,112 30,500 19,819 22,093 36,500 6,000 20% Comprehensive Financial Overview: Revenues Comprehensive Financial Overview: Revenues Comprehensive Financial Overview: Revenues Page 59 of 153 FY 2027 Operating & Capital Budget 2 12/31/2023 12/31/2024 12/31/2025 2026 6/30/2026 2026 2027 FY 26 vs. FY 27 FY 26 vs. FY 27 Actual Actual Actual Budget YTD Projected Budget $ Change % Change Public Charges for Service 100-461100-000 TITLE FEES/OTHER GEN GOV (NT) 3,755 4,140 3,570 5,000 2,550 5,000 5,000 - 0% 100-461200-000 LICENSE PUBLICATION FEES (NT) - - - 150 - 150 150 - 0% 100-461300-000 SALE OF MAT. & SUPPLIES (TAX) - - - - - - - - #DIV/0! 100-462100-000 LAW ENFORCE. FEES FOR SERVICES 315 2,089 3,422 1,000 13 1,000 1,500 500 50% 100-464200-000 RECYCLING & GARBAGE INCOME 482,895 566,290 554,624 567,472 278,046 567,472 581,659 14,187 3% 100-467200-000 PARK SHELTER FEES (TAX) 5,711 9,272 3,050 6,500 6,469 6,500 6,500 - 0% 100-467210-000 BALL FIELD FEES (TAX) 758 758 711 800 - 800 800 - 0% 100-467215-000 BALL FIELD FEES-YOUTH ORG (NT) - - - - - - - - #DIV/0! 100-467340-000 SWIMMING POOL (TAX) - - - - - - - - #DIV/0! 100-467410-000 RECREATION PROGRAM (TAX) 10,742 10,767 9,597 10,000 6,106 10,000 10,000 - 0% 100-467415-000 RECREATION PROG (NT) 235,503 211,559 211,715 235,000 164,656 235,000 235,000 - 0% 100-467417-000 RECREATION PROG SURCHARGE REV (NT) - - - - 708 - - - #DIV/0! 100-467418-000 WPRA TICKET PROGRAM REV (NT) 8,430 9,576 10,553 9,000 2,869 2,869 13,000 4,000 44% 100-467430-000 COMMUNITY CENTER (NT) - - - - - - `` #VALUE! #VALUE! 100-467435-000 COMMUNITY CENTER-PRIVATE(TAX) - - - 350 519 350 350 - 0% 100-467844-000 VENDING MACHINE COMMISSION(NT) 888 623 - 700 - 700 700 - 0% 100-467847-000 RECREATION SPONSORSHIP REVENUE 2,890 2,000 1,525 3,000 1,075 3,000 3,000 - 0% 100-468100-000 URBAN FORESTRY SPECIAL CHARGE REVENUE - - - - - - 114,909 114,909 0% 100-468200-000 FIRE PROTECTION SPECIAL CHARGE REVENUE - - - - - - - - 0% 100-468300-000 SNOW & ICE REMOVAL SPECIAL CHARGE REVEN - - - - - - 101,000 101,000 0% 100-468400-000 TRANSPORTATION/WHEEL TAX REVENUE - - - - - - 270,597 270,597 0% 100-469000-000 MISCELLANEOUS REVENUE 51,236 65,095 41,949 55,000 84,665 84,665 63,902.97 8,903 16% Total Public Charges for Service 803,124$ 882,169$ 840,716$ 893,972$ 547,676$ 917,506$ 1,408,067$ 514,095$ 58% Miscellaneous Revenues 100-470000-000 INTERGOVERN. CHARGES-SERVICES 55,710 61,686 31,167 63,537 32,267 63,537 65,443 1,906 3% 100-481100-000 INVESTMENT INTEREST 154,183 33,282 95,463 70,000 68,097 68,097 70,000 - 0% 100-481101-000 CAPITAL LEASE REV-INTEREST 548 415 280 500 280 500 500 - 0% 100-481200-000 MARKET ADJUSTMENT-INVESTMENT - - - - - - - - #DIV/0! 100-481500-000 LANDMARKS FOUNDATION INTEREST - - - - - - - - #DIV/0! 100-482500-000 NORSK GOLF PROPERTY LEASE 7,285 9,009 7,866 8,400 4,331 8,400 8,400 - 0% 100-482900-000 RENT-MUNICIPAL BUILDINGS 33,804 33,804 73,732 33,804 39,867 39,867 39,867 6,063 18% 100-483000-000 PROPERTY & EQUIPMENT SALES - - - - - - - - #DIV/0! 100-484000-000 COMPENSATION-FIXED ASSET LOSS - - - 1,500 - 1,500 1,500 - 0% 100-485000-000 CONTRIBUTIONS-ORG & INDIVIDUAL - 7,500 1,050 10,000 - 10,000 3,500 (6,500) -65% 100-485100-000 REC DEPT CONTRIBUTIONS 145 1,541 723 - - - - - #DIV/0! 100-485500-000 CONTRIBUTIONS-K9 PROGRAM 2,803 1,401 48,265 1,000 28,808 28,808 5,679 4,679 468% 100-485610-000 CONTRIBUTIONS-ORG & INDIV-POLICE DEPT - - 9,216 - 6,079 6,079 - - #DIV/0! 100-489000-000 REFUND OF PRIOR YEARS EXPENSE 3,483 478 - 1,300 - 1,300 1,300 - 0% Total Miscellaneous Revenues 257,961$ 149,115$ 267,762$ 190,041$ 179,729$ 228,088$ 196,189$ 6,148$ 3% 0.945736867 Other Financing Sources 100-491300-000 LANDMARKS CONTRACT PAYMENT - - - - - - - - #DIV/0! 100-492200-000 TRANSFER FROM OTHER FUNDS 7,507 3,879 2,113 28,800 - 28,800 28,800 - 0% Total Other Financing Sources 7,507$ 3,879$ 2,113$ 28,800$ -$ 28,800$ 28,800$ -$ 0% Total Revenues 8,097,804$ 8,489,906$ 8,800,140$ 9,934,815$ 6,684,322$ 10,128,792$ 10,911,278$ 976,463$ 10% Comprehensive Financial Overview: Revenues Page 60 of 153 FY 2027 Operating & Capital Budget 3 12/31/2023 12/31/2024 12/31/2025 2026 6/30/2026 2026 2027 FY 26 vs. FY 27 FY 26 vs. FY 27 Actual Actual Actual Budget YTD Projected Budget $ Change % Change General Government Village Board Salaries 22,000 22,076 22,000 22,000 11,000 22,000 22,000 - 0% Taxes and Benefits 1,683 1,689 1,683 1,683 842 1,683 1,683 - 0% Pubs, Subs & Dues 275 7,108 10,123 10,445 13,834 10,445 8,519 (1,926) -18% Training & Travel 103 160 - 800 120 800 500 (300) -60% General Operations 1,434 752 13,214 1,000 36 1,000 500 (500) -50% Total Expenditures 25,495$ 31,786$ 47,020$ 35,928$ 25,832$ 35,928$ 33,202$ (2,726)$ -8% Village Administrator Salaries 19 59,357 61,718 62,517 38,708 62,517 84,615 22,098 35% Taxes and Benefits 23,639 31,249 33,824 34,668 12,104 34,668 24,620 (10,047) #DIV/0! Pubs, Subs & Dues 1,104 339 395 1,000 352 1,000 2,213 1,213 121% Training & Travel 1,381 1,483 3,917 3,250 - 3,250 4,055 805 105% General Operations 7,942 27,480 30,826 3,000 7,522 3,000 600 (2,400) -80% Total Expenditures 95,403$ 120,440$ 130,862$ 104,435$ 58,685$ 104,435$ 116,103$ 11,669$ 11% Village Attorney General Municipal 33,643 28,507 22,362 30,000 10,145 30,000 30,000 - 0% Prosecutting Attorney 41,362 23,354 11,607 33,500 23,077 33,500 33,500 - 0% Total Expenditures 75,005$ 51,861$ 33,968$ 63,500$ 33,222$ 63, 500$ 63,500$ -$ 0% Assessing Contractual Services 20,030 19,985 20,002 20,000 16,500 20,000 30,000 10,000 50% Publications 148 113 122 150 - 150 150 - 0% Total Expenditures 20,178$ 20,098$ 20,123$ 20,150$ 16,500$ 20,150$ 30,150$ 10,000$ 50% Village Clerk Salaries 68,661 75,158 80,158 82,294 40,391 82,294 51,203 (31,091) -136% Taxes and Benefits 28,009 28,804 30,446 33,549 16,295 33,549 29,771 (3,778) #DIV/0! Pubs, Subs & Dues 65 215 130 130 130 130 130 - 0% Training & Travel 1,758 848 868 1,900 335 1,900 1,445 (455) -45% Elections - Salaries & Benefits 10,479 16,440 10,677 21,746 8,049 21,746 33,658 11,912 #DIV/0! Elections - Operations 9,296 10,432 6,765 11,446 7,521 11,446 6,000 (5,446) #DIV/0! Other Office Expenditures 7,962 5,690 6,521 9,825 2,900 9,075 6,575 (3,250) -33% General Operations 1,195 1,515 1,086 1,500 1,655 1,500 1,500 - #DIV/0! Total Expenditures 127,425$ 139,102$ 136,650$ 162,390$ 77,276$ 161,640$ 130,282$ (32,108)$ -20% Human Resources Salaries 177 225 1,194 2,250 691 2,250 49,472 47,222 0% Taxes and Benefits - - - - 56,232 52,423 7,451 (47,222) 0% Pubs, Subs & Dues - - - - - - 150 840 #DIV/0! Training & Travel - - - - 1,725 1,725 1,725 - 0% General Operations 2,044 4,323 799 3,208 21,975 3,208 13,818 10,760 #REF! Total Expenditures 2,221$ 4,549$ 1,993$ 5,458$ 22,666$ 5,458$ 72,617$ 67,159$ 1230% Comprehensive Financial Overview: Expenditures Comprehensive Financial Overview: Expenditures Page 61 of 153 FY 2027 Operating & Capital Budget 4 12/31/2023 12/31/2024 12/31/2025 2026 6/30/2026 2026 2027 FY 26 vs. FY 27 FY 26 vs. FY 27 Actual Actual Actual Budget YTD Projected Budget $ Change % Change Finance Salaries 133,731 137,682 141,054 145,757 72,506 145,757 77,805 (67,952) -145% Taxes and Benefits 39,888 43,111 45,373 49,288 24,855 49,288 35,299 (13,990) #DIV/0! Pubs, Subs, & Dues 29 127 378 425 10 425 229 (196) -46% Training and Travel 2,093 2,156 2,304 4,800 1,291 4,800 810 (3,990) -135% Contractual Services 49,000 51,155 57,189 59,850 49,937 59,850 70,000 10,150 17% Property & Liability Insurance 132,866 133,317 3 181,320 71,091 181,320 148,345 (32,975) -18% Unemployment 4,132 4,614 - 4,000 150 4,000 4,000 - 0% General Operations 2,266 4,630 3,148 2,832 183 2,832 2,900 68 #DIV/0! Total Expenditures 364,005$ 376,792$ 418,973$ 448,272$ 220,022$ 448,272$ 339,388$ (108,884)$ -24% Information Technology Contracted Services 24,402 18,835 22,605 18,540 17,422 18,540 24,249 5,709 31% Equipment 22,231 9,037 15,338 13,150 - 13,150 - (13,150) -100% Total Expenditures 79,561$ 62,679$ 74,891$ 50,230$ 25,432$ 50,230$ 87,718$ 37,488$ 75% Municipal Court Salaries 30,290 34,825 35,133 33,123 16,886 33,123 24,657 (8,466) -124% Taxes and Benefits 8,208 9,086 9,460 9,798 4,852 9,798 7,182 (2,616) #DIV/0! Training and Travel 1,120 1,160 1,369 1,200 1,350 1, 200 1,705 505 42% General Operations 3,510 1,330 2,107 2,401 1,719 2,381 2,532 131 #DIV/0! Insurance/Bond Expense - 200 - 220 200 200 - (220) -100% Total Expenditures 43,127$ 46,402$ 48,069$ 46,522$ 24,807$ 46,502$ 36,076$ (10,446)$ -22% Building Maintenance Salaries 33,634 21,327 25,334 30,734 19,502 30,734 19,108 (11,625) #DIV/0! Taxes and Benefits 10,199 8,972 11,646 14,775 11,035 14,775 8,468 (6,307) #DIV/0! Municipal Building 71,401 50,133 46,517 47,941 31,003 47,941 49,112 1,171 #DIV/0! Village Garage 30,934 19,907 19,596 28,700 13,476 28,700 28,864 164 2% Community Center 30,649 19,929 18,870 23,200 10,544 23,200 21,711 (1,489) -10% Total Expenditures 176,817$ 120,269$ 121,964$ 145,350$ 85,559$ 145,350$ 127,263$ (18,087)$ -12% General Government 1,009,237$ 973,978$ 1,034,514$ 1,082,234$ 590,001$ 1,081,464$ 1,036,300$ (45,935)$ -4.244% Comprehensive Financial Overview: Expenditures Comprehensive Financial Overview: Expenditures Page 62 of 153 FY 2027 Operating & Capital Budget 5 12/31/2023 12/31/2024 12/31/2025 2026 6/30/2026 2026 2027 FY 26 vs. FY 27 FY 26 vs. FY 27 Actual Actual Actual Budget YTD Projected Budget $ Change % Change Public Safety Police Department Salaries 1,366,325 1,547,803 1,578,864 1,684,998 859,721 1,684,998 1,801,870 116,873 7% Taxes and Benefits 537,432 619,905 667,212 686,897 356,083 686,897 717,809 30,912 5% Training and Travel 28,166 4,660 21,409 21,800 6,643 21,800 24,945 3,145 14% Building Maintenance 20,679 25,871 20,719 25,000 9,674 25,000 20,400 (4,600) -18% Contractual Services 8,000 13,761 14,388 13,000 8,842 13,000 15,340 2,340 18% Clothing Allowance 17,089 17,071 12,351 15,000 7,124 15,000 15,000 - 0% Crossing Guards 5,878 8,698 9,326 6,997 5,316 6,997 - (6,997) -100% Crime Investigation 1,254 657 976 1,050 690 1,050 650 (400) -38% Equipment 19,170 15,352 14,166 12,500 12,597 12,500 - (12,500) -100% Fleet 34,465 52,093 37,582 41,000 24,080 41,000 41,000 - 0% Technology 55,239 34,141 34,524 25,444 39,487 25,444 26,500 1,056 4% Public Relations 849 721 1,518 1,250 - 1,250 1,250 - 0% General Operations 73,743 71,182 83,244 78,050 57,049 78,050 78,180 130 0% Total Expenditures 2,168,291$ 2,411,914$ 2,496,278$ 2,612,986$ 1,387,304$ 2,612,986$ 2,742,945$ 129,958$ 5% Fire Protection MHAFD District Charges 568,586 769,594 791,637 807,447 455,158 807,447 877,435 69,988 8.67% Total Expenditures 568,586$ 769,594$ 791,637$ 807,447$ 455,158$ 807,447$ 877,435$ 69,988$ 9% Emergency Management Contractual Services 16,865 21,728 16,819 20,878 2,957 20,878 19,000 (1,878) -9% Total Expenditures 16,865$ 21,728$ 16,819$ 20,878$ 2,957$ 20,878$ 19,000$ (1,878)$ -9% Inspection General Operations - 160 - - - - - - 0% Contractual Services 72,418 70,499 110,931 46,400 208,690 277,400 87,250 40,850 88% Total Expenditures 72,418$ 70,659$ 110,931$ 46,400$ 208,690$ 277,400$ 87,250$ 40,850$ 88% Total Public Safety 2,826,159$ 3,273,894$ 3,415,665$ 3,487,711$ 2,054,109$ 3,718,711$ 3,726,630$ 238,919$ 7% Comprehensive Financial Overview: Expenditures Page 63 of 153 FY 2027 Operating & Capital Budget 6 12/31/2023 12/31/2024 12/31/2025 2026 6/30/2026 2026 2027 FY 26 vs. FY 27 FY 26 vs. FY 27 Actual Actual Actual Budget YTD Projected Budget $ Change % Change Public Works Highway & Street Administration Salaries 77,959 75,895 88,111 87,917 42,431 87,917 36,866 (51,051) -158% Taxes and Benefits 27,496 28,514 32,674 31,402 16,735 31,402 15,705 (15,697) -207% General Operations 1,789 1,260 4,664 1,500 1,277 1,500 1,500 - 0% Training & Travel 3,648 3,283 6,175 5,000 1,940 5,000 4,365 (635) -13% Contractual Services 6,468 5,168 4,362 5,250 1,654 5,250 5,250 - 0% Total Expenditures 117,360$ 114,120$ 135,986$ 131,069$ 64,038$ 131,069$ 63,686$ (67,383)$ -51% Engineering Contractual Services 13,955 19,513 4,468 2,000 3,657 2,000 22,340 20,340 1017% Total Expenditures 13,955$ 19,513$ 4,468$ 2,000$ 3,657$ 2,000$ 22,340$ 20, 340$ 1017% Streets Salaries 127,928 120,653 117,032 144,829 64,406 144,829 92,659 (52,171) -36% Taxes and Benefits 59,854 60,083 57,553 64,273 25,929 64,273 43,827 (20,446) -32% General Operations 76,507 90,048 105,857 100,071 40,666 100,071 102,700 2,629 3% Contractual Services 14,514 23,494 26,570 24,000 4,419 24,000 9,000 (15,000) -63% Total Expenditures 278,803$ 294,278$ 307,012$ 333,173$ 135,420$ 333,173$ 248,186$ (84,987)$ -26% Snow & Ice Removal Salaries 45,714 52,895 41,693 50,119 20,275 50,119 35,865 (14,255) -28% Taxes and Benefits 14,396 19,929 12,430 31,738 5,912 31,738 14,420 (17,318) -55% General Operations 50,244 46,604 75,850 60,000 33,099 60,000 64,000 4,000 7% Contractual Services 40,416 29,798 22,931 30,000 18,739 30,000 30,000 - 0% Total Expenditures 150,771$ 149,226$ 152,903$ 171,858$ 78,024$ 171,858$ 144,285$ (27,573)$ -16% Comprehensive Financial Overview: Expenditures Page 64 of 153 FY 2027 Operating & Capital Budget 7 12/31/2023 12/31/2024 12/31/2025 2026 8/1/2010 2026 2027 FY 26 vs. FY 27 FY 26 vs. FY 27 Actual Actual Actual Budget YTD Projected Budget $ Change % Change Traffic Control Salaries 3,451 10,125 7,048 7,272 1,945 7,272 3,169 (4,103) -56% Taxes and Benefits 1,749 4,071 3,385 2,551 711 2,551 1,584 (967) -38% General Operations 8,139 14,758 8,627 8,000 7,544 8,000 8,000 - 0% Contractual Services - - - 1,600 - 1,600 1,000 (600) -38% Total Expenditures 13,339$ 28,954$ 19,061$ 19,423$ 10,200$ 19,423$ 13,753$ (5,670)$ -29% Street Lighting Contractual Services 118,123 121,154 131,318 127,345 65,944 127,345 137,050 9,705 8% Total Expenditures 118,123$ 121,154$ 131,318$ 127,345$ 65,944$ 127,345$ 137,050$ 9,705$ 8% Stormwater Management Salaries 9,178 6,550 4,714 9,117 2,757 9,117 13,940 4,823 53% Taxes and Benefits 4,955 3,140 2,441 4,217 1,061 4,217 7,289 3,072 73% General Operations 801 2,893 225 3,000 418 3,000 3,000 - 0% Contractual Services 2,420 4,335 2,610 2,700 - 2,700 6,500 3,800 141% Total Expenditures 17,353$ 16,917$ 9,990$ 19,035$ 4,236$ 19,035$ 30,730$ 11,695$ 61% Refuse & Recycling Salaries 46,125 65,184 55,757 57,330 28,092 57,330 41,305 (16,025) -28% Taxes and Benefits 21,945 31,073 27,429 30,125 10,619 30,125 19,900 (10,225) -34% General Operations 604 279 61 1,150 - 1, 150 1,000 (150) -13% Contractual Garbage Collection 331,998 413,310 378,338 338,476 191,929 338,476 396,900 58,424 17% Contractual Recycling, Brush & Yard Waste 158,375 220,928 192,515 202,645 96,377 202,645 204,050 1,405 1% Total Expenditures 559,047$ 730,774$ 654,099$ 629,726$ 327,017$ 629,726$ 663,154$ 33,429$ 5% Total Public Works 1,268,751$ 1,474,935$ 1,414,837$ 1,433,628$ 688,535$ 1,433,628$ 1,323,184$ (110,444)$ -8% Comprehensive Financial Overview: Expenditures Page 65 of 153 FY 2027 Operating & Capital Budget 8 12/31/2023 12/31/2024 12/31/2025 2026 6/30/2026 2026 2027 FY 26 vs. FY 27 FY 26 vs. FY 27 Actual Actual Actual Budget YTD Projected Budget $ Change % Change Culture, Recreation and Education Parks Maintenance Salaries 88,240 95,003 110,614 105,917 38,274 105,917 188,719 82,801 78% Taxes and Benefits 28,732 30,683 33,019 37,283 51,690 37,283 36,536 (747) -2% Training and Travel - - - - - - - - #DIV/0! General Operations 74,216 69,980 66,626 83,233 35,955 83,233 84,642 1,409 2% Contractual Services 7,274 10,573 4,736 8,960 3,562 8,960 7,960 (1,000) -11% Total Expenditures 198,462$ 206,240$ 214,995$ 235,393$ 129,482$ 235,393$ 317,857$ 82,464$ 35% Recreation Administration Salaries 119,258 125,585 127,072 140,337 67,337 140,337 71,723 (68,614) -49% Taxes and Benefits 41,969 41,534 31,897 51,151 16,173 51,151 10,783 (40,368) -79% Training and Travel 1,662 907 1,344 1,800 1,215 1,800 1,700 (100) -6% Pubs, Subs, & Dues 867 1,117 1,394 1,400 924 1,400 1,484 84 6% General Operations 10,804 10,026 10,392 11,100 5,609 11,100 10,646 (454) -4% Contractual Services 10,374 13,013 11,388 11,500 5,491 11,500 11,350 (150) -1% Total Expenditures 184,935$ 192,181$ 183,487$ 217,288$ 96,748$ 217,288$ 107,685$ (109,603)$ -50% Recreation Programs Salaries 41,137 32,076 31,881 31,219 109,859 78,640 109,859 78,640 252% Program Expenditures 23,424 21,779 23,413 22,680 21,880 (800) 21,880 (800) -4% Contractual Services 102,328 88,113 70,100 91,730 95,610 3,880 95,610 3,880 4% Total Expenditures 166,889$ 141,968$ 125,394$ 145,629$ 227,349$ 81,720$ 227,349$ 81,720$ 56% Total Culture, Recreation and Education 550,286$ 540,389$ 523,876$ 598,309$ 453,579$ 534,401$ 652,891$ 54,582$ 41% Comprehensive Financial Overview: Expenditures Page 66 of 153 FY 2027 Operating & Capital Budget 9 12/31/2023 12/31/2024 12/31/2025 2026 6/30/2026 2026 2027 F Y 26 vs. FY 27 FY 26 vs. FY 27 Actual Actual Actual Budget YTD Projected Budget $ Change % Change Conservation and Development Community Development Salaries - - - - - - 69,234 69,234 #DIV/0! Taxes and Benefits - - - - - - 21,705 21,705 #DIV/0! Training and Travel - - - - - - 2,450 2,450 #DIV/0! General Operations - - - - - - 4,525 4,525 #DIV/0! Contractual Services - - - - - - - - #DIV/0! Total Expenditures -$ -$ -$ -$ -$ -$ 97,914$ 97,914$ 0% Forestry Salaries 58,648 57,027 34,947 65,063 27,655 65,063 104,624 39,561 61% Taxes and Benefits 23,155 23,114 11,658 28,302 6,468 28,302 26,422 (1,880) -7% Training and Travel - - 40 - - - 2,075 2,075 #DIV/0! General Operations 4,024 8,099 4,360 7,800 9,095 7,800 12,075 4,275 55% Contractual Services 4,185 3,558 4,781 6,000 1,500 6,000 6,000 - 0% Total Expenditures 90,012$ 91,798$ 55,786$ 107,165$ 44,718$ 107,165$ 151,196$ 44,031$ 41% Planning Contractual Services 5,544 34,332 49,328 10,000 14,930 10,000 30,000 20,000 200% Total Expenditures 5,544$ 34,332$ 49,328$ 10,000$ 14,930$ 10,000$ 30,000$ 20,000$ 200% Economic Development Pubs, Subs, & Dues 5,400 32,723 6,601 5,400 - 5,400 4,300 (1,100) -20% Misc. Initiatives 58,532 19,091 113,903 2,000 8,226 2,000 3,250 1,250 63% Contractual Services 16,899 2,850 - - 2,340 - - - #DIV/0! Total Expenditures 80,831$ 54,664$ 120,504$ 7,400$ 10,566$ 7,400$ 7,550$ 150$ 2% Total Conservation and Development 176,387$ 180,795$ 225,618$ 124,565$ 70,214$ 124,565$ 286,660$ 162,096$ 243% Miscellaneous Expenditures Transfer to Other Funds-(Taxes) 2,524,627$ 2,636,211$ 2,634,015$ 3,978,316$ 2,949,598$ 3,978,316$ 3,885,613$ (92,703)$ -2% Total Expenditures 2,524,627$ 2,636,211$ 2,634,015$ 3,978,316$ 2,949,598$ 3,978,316$ 3,885,613$ (92,703)$ -2% Total General Fund Revenues 8,097,804$ 8,489,906$ 8,800,140$ 9,934,815$ 6,684,322$ 10,128,792$ 10,911,278$ 976,463$ 10% Total General Fund Expenditures 8,355,448$ 9,080,201$ 9,248,525$ 10,704,763$ 6,806,036$ 10,871,085$ 10,911,278$ 206,515$ 2% Net Income / (Use of Fund Balance) (257,644)$ (590,296)$ (448,385)$ (769,948)$ (121,715)$ (742,293)$ -$ 769,948$ -200% Fund Balance after 2025 Audit 1,054,287$ Projected Fund Balance Year End 2026 311,994$ Reserve Funds Needed to Balance Budget -$ Projected Fund Balance Year End 2027 311,994$ 3% Comprehensive Financial Overview: Expenditures Page 67 of 153 FY 2027 Operating & Capital Budget 10 Departmental Summary The Village Board of Trustees is an elected body of one (1) Village President and six (6) Trustees. The Village President is elected to a two (2) year term, and Trustees are elected to staggered three (3) year terms. The Village Board provides policy direc tion to the Village Administrator, who oversees the day-to-day operations of all departments. Trustees, along with residents, are appointed to serve on various boards, committees, and commissions to assist and provide recommendations to the Village Board. Responsibilities • Establish Village policies, priorities, and strategic direction. • Adopt the annual operating and capital budgets. • Approve ordinances, resolutions, agreements, and other legislative actions. • Provide oversight of Village operations and services. • Appoint and provide direction to the Village Administrator and other officials as authorized. • Represent the interests of the community in Village decision-making. • Review major development, infrastructure, financial, and policy matters. • Participate in public meetings and provide opportunities for community input. • Provide oversight of Village finances and long-term financial sustainability. 2027 Budget Highlights The 2027 Village Board budget reflects a 8% decrease from 2026. The Village Board budget includes membership costs associated with the League of Wisconsin Municipalities, Sustain Dane, and Dane County Cities and Village’s association. Reductions Transferred the Chamber of Commerce Membership and Historical Society Membership dues to different budget sections. Additions There are no notable additions in the budget. GENERAL FUND General Government Village Board Page 68 of 153 FY 2027 Operating & Capital Budget 11 Staffing by Position Budgeted Positions Pay Grade 2023 2024 2025 2026 2027 Village President* - 1.00 1.00 1.00 1.00 1.00 Village Trustee(s)* - 6.00 6.00 6.00 6.00 6.00 Total Authorized Positions 0.00 0.00 0.00 0.00 0.00 *Does not count toward the Full-Time Equivalency count. Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel 23,766 23,683 23,683 23,683 - Operations 912 13,314 1,500 700 (800) Contractual Services - - - - - Professional Development 7,108 10,123 10,745 8,819 (1,926) Total Expenditures 31,786 47,020 35,928 33,202 (2,726) Village Board Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Salaries 22,076 22,000 22,000 22,000 - Taxes and Benefits 1,689 1,683 1,683 1,683 - Pubs, Subs & Dues 7,105 10,123 10,445 8,519 (1,926) Training & Travel 106 - 800 500 (300) General Operations 752 13,314 1,000 500 - Total Expenditures 31,786 47,020 35,928 33,202 (2,726) GENERAL FUND General Government Village Board Page 69 of 153 FY 2027 Operating & Capital Budget 12 Departmental Summary The Administration Department is responsible for the general administration of the Village and for executing the policies and objectives established by the Village Board. The Village Administrator is responsible for the daily operations of the Village and ensures that Village departments are providing services effectively and efficiently. The Village Administrator facilitates communication between the Village Board and Vill age staff and communications the organizations programs, priorities, and services to the community at - large. Responsibilities • Implement policies and directives established by the Village Board. • Coordinate the activities and performance of all departments. • Develop and administer the annual operating and capital budgets. • Manage Village personnel and organizational resources. • Advise the Village Board on operational, financial, and policy matters. • Oversee major projects, contracts, and intergovernmental relationships. • Support organizational planning, performance management, and improvement. • Communicate with residents, businesses, and community partners and agencies. • Ensure Village operations are conducted effectively, responsibly, and consistent with applicable laws and policies. 2027 Budget Highlights The 2027 Administration budget reflects a 11% increase from 2026. The Administration budget includes professional association dues and expenses for the International City Manager Association (ICMA), Wisconsin City Managers Association (WCMA), the Government Finance Officers Association (GFOA), and the Wisconsin Government Finance Officers Association (WGFOA). Reductions Health Insurance share was reduced by changing salary/benefit allocations and miscellaneous expenditures was reduced by $2,400. Additions The Assistant Village Administrator position was added with an expected start date of January 1, 2027. Due to the new position, additional costs such as fees and dues, mileage reimbursement, and training. A summer management intern was added as well as one youth-apprenticeship. GENERAL FUND General Government Administration Page 70 of 153 FY 2027 Operating & Capital Budget 13 Staffing by Position Positions Pay Grade 2023 2024 2025 2026 2027 Village Administrator 15 1.00 1.00 1.00 1.00 1.00 Asst. Village Admin: Com Dev. - 0.00 0.00 0.00 0.00 1.00 Management Intern 3 0.00 0.00 0.00 0.00 0.35 Youth Apprentice 1 0.00 0.00 0.00 0.00 0.20 Total Authorized Positions 1.00 1.00 1.00 1.00 2.55 Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel 90,606 95,542 97,185 109,235 (12,051) Operations 27,480 30,826 3,000 600 (2,400) Contractual Services 533 183 - - - Professional Development 1,822 4,312 4,250 6,286 2,018 Total Expenditures 120,440 130,862 104,435 116,103 11,669 Administration Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Salaries 59,357 61,718 62,517 84,615 22,098 Taxes and Benefits 31,249 33,824 34,668 24,620 (10,047) Pubs, Subs & Dues 339 395 1,000 2,213 1,213 Training & Travel 1,483 3,917 3,250 4,055 805 General Operations 27,480 30,826 3,000 600 (2,400) Total Expenditures 120,440 130,862 104,435 116,103 11,669 GENERAL FUND General Government Administration Page 71 of 153 FY 2027 Operating & Capital Budget 14 Departmental Summary The Village contracts with Stafford Rosenbaum for municipal attorney services. The Village Attorney provides legal advice to the Village Board, Village Administrator, senior staff, board, commissions, committees, and other village officials. Responsibilities • Review contracts, deeds, bonds, ordinances, resolutions, real estate transactions and agreements for the Village by rendering opinions relative to substance, forms, and propriety of such documents • Attend and provide legal counsel to Village Board meetings and committee meetings as may be required • Direct the management of litigation in which the Village is a party or is interested, including the functions of prosecuting attorney in Village Court appeals • Apply in the name of the Village for injunctive or other extraordinary relief by law • Assist in the development of administrative policies, rules, and regulations • Represent the Village in legal issues at administrative hearings, in meetings with government officials • Recommend and arrange for retention of special counsel in cases involving extensive or specialized litigation 2027 Budget Highlights The 2027 Village Attorney budget reflects a 0% change from 2026. The Village Attorney budget includes costs associates with general municipal attorney and prosecuting attorney costs outside of specific projects that have been billed directly to a developer/project. Reductions There are no notable reductions in the budget. Additions There are no notable additions in the budget. GENERAL FUND General Government Village Attorney Page 72 of 153 FY 2027 Operating & Capital Budget 15 Staffing by Position No personnel are associated with this department as it is a contracted service. Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel - - - - - Operations - - - - - Contractual Services 51,861 33,986 63,500 63,500 - Professional Development - - - - - Total Expenditures 51,861 33,986 63,500 65,500 - Village Attorney Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference General Municipal 28,507 22,362 30,000 30,000 - Prosecuting Attorney 23,354 11,607 33,500 33,500 - Total Expenditures 51,861 33,986 63,500 65,500 - GENERAL FUND General Government Village Attorney Page 73 of 153 FY 2027 Operating & Capital Budget 16 Departmental Summary The Village contracts with Tyler Technologies for municipal assessing services. It is the role of the Village Assessor to discover, list, and value all taxable real and personal property within the Village’s limits. These values are reported annually in th e Village’s assessment role. The assessor then explains and defends the assessments, reporting the assessment results to the Village and the Wisconsin Department of Revenue (DOR). This is accomplished following guidelines in the Wisconsin Property Assessme nt Manual and Chapter 70 of Wisconsin State Statutes. Responsibilities The assessor discovers and lists properties by reviewing permits, sales, and conducting interior and/or exterior inspections of properties to ensure property data is current. The assessor then performs statistical analysis of data on a mass appraisal basis after consideration of market conditions, neighborhood analysis, physical, economic, governmental, and social factors to determine current valuation amounts. If a resident disagrees with the assessor’s valuation, they can review records during the Open B ook period, which is conducted immediately following the publishing of the initial annual Assessment Roll. During the Open Book period, the assessor dedicates times to meet with property owners to explain valuation methods and listen to their concerns regarding property valuation. The Board of Review follows with official hearings where the assessor formally defends a property’s assessment. 2027 Budget Highlights The 2027 Assessing budget reflects a 50% increase from 2026. The Assessing budget includes the annual maintenance cost of the Village Assessor and miscellaneous publication costs. Reductions There are no notable reductions in the budget. Additions Contractual services went up 10,000 due to the annual cost breakdown in the contract with Tyler Technologies. GENERAL FUND General Government Assessing Page 74 of 153 FY 2027 Operating & Capital Budget 17 Staffing by Position No personnel are associated with this department as it is a contracted service. Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel - - - - - Operations - - - - - Contractual Services 20,098 20,123 20,150 30,150 10,000 Professional Development - - - - - Total Expenditures 20,098 20,123 20,150 30,150 10,000 Assessing Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Contractual Services 19,985 20,002 20,000 30,000 10,000 Publications 113 122 150 150 - Total Expenditures 20,098 20,123 20,150 30,150 10,000 GENERAL FUND General Government Village Assessor Page 75 of 153 FY 2027 Operating & Capital Budget 18 Departmental Summary The Village Clerk’s office serves as the first point of contact for individuals seeking information about the Village of Mount Horeb. The Village Clerk is responsible for the preparation and maintenance of the Village’s meeting agendas, minutes and notices , and coordinator of the Village’s licenses and permits. The Village Clerk oversees all elections held in the Village of Mount Horeb, ensuring every eligible voter can cast their ballot and have their vote counted. The Village Clerk’s office achieves this goal by educating voters, and providing training opportun ities to election inspectors. Responsibilities • Training of election inspectors and chief inspectors. • Prepare and submit post-election statistical reports to the County and State. • Compile and distribute all Board, Committee and Commission packets. • Prepare and maintain Village Board agenda and minutes. • Facilitate the Village’s permitting and licensing systems. • Attend to all Village records in accordance with state law. 2027 Budget Highlights The 2027 Village Clerk budget reflects a 20% decrease from 2026. The Village Clerk budget includes training and travel expenses related to the Wisconsin Municipal Clerks Association (WMCA) and the Wisconsin Election Commission (WEC). Reductions Election operations were reduced to 2027 being an odd year and no major statewide election. The Utilities office coordinator’s salary was removed from the Clerk’s budget and placed with the utilities. Additions There are no notable additions in the budget. GENERAL FUND General Government Village Clerk Page 76 of 153 FY 2027 Operating & Capital Budget 19 Staffing by Position Budgeted Positions Pay Grade 2023 2024 2025 2026 2027 Village Clerk / Utility Manager 10 1.00 1.00 1.00 1.00 1.00 Deputy Clerk / Office Assistant 7 1.00 1.00 1.00 1.00 1.00 Election Workers N/A - - - - - Total Authorized Positions 2.00 2.00 2.00 2.00 2.00 Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel 120,402 121,281 137,589 114,632 (22,957) Operations 16,308 11,871 18,955 12,555 (6,400) Contractual Services 1,515 1,983 2,696 1,650 (1,046) Professional Development 878 1,516 3,150 1,445 (1,705) Total Expenditures 139,102 136,650 162,390 130,282 (32,108) Village Clerk Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Salaries 75,158 80,158 82,294 51,203 (31,091) Taxes and Benefits 28,804 30,446 33,549 29,771 (3,778) Pubs, Subs & Dues 215 130 130 130 - Training & Travel 848 868 1,900 1,445 (455) Elections – Personnel 16,440 10,677 21,749 33,658 11,912 Elections - Operations 10,432 6,765 11,446 6,000 (5,446) Other Office Expenditures 5,690 6,521 9,825 6,575 (3,250) General Operations 1,515 1,086 1,500 1,500 - Total Expenditures 139,102 136,650 162,390 130,282 (32,108) GENERAL FUND General Government Village Clerk Page 77 of 153 FY 2027 Operating & Capital Budget 20 Departmental Summary The Human Resources Department is responsible for administering a comprehensive and integrated human resources program that supports all Village of Mount Horeb employees and advances the Village’s mission through effective people management. Responsibilities • Administration of the Village’s recruitment, hiring, and onboarding processes. • Oversight of employee’s retirement programs, including the Wisconsin Retirement System (WRS), and contribution plans. • Development, implementation, and ongoing administration of the Village’s human resources manual, policies, and procedures. • Coordination and management of employee training programs, including OSHA compliance, Civil Treatment, and other required or operational training initiatives. • Procurement and administration of property and casualty insurance, including management of the Village’s self-insured workers’ compensation program • Administration of the Village-wide safety program to promote a safe and healthy work environment • Management and administration of employee benefits programs. • Conducting workplace investigations and providing employee relations support. • Classification and compensation administration. • Delivery of employee and supervisory training and professional development. • Procurement and administration of all lines of risk insurance. 2027 Budget Highlights The 2027 Human Resources budget reflects a 1,230% increase from 2026. The Human Resources budget includes the training and travel associated with the Human Resources Manager, as well as recruiting expenses, employee benefits and recognition, as well as the costs associated with drug screenings and background checks. All items except for employee benefits and recognition were in the Finance budget section prior to the 2027 budget. Reductions There are no notable reductions in the budget. Additions There are no notable additions in the budget. GENERAL FUND General Government Human Resources Page 78 of 153 FY 2027 Operating & Capital Budget 21 Staffing by Position Budgeted Positions Pay Grade 2023 2024 2025 2026 2027 Human Resources Manager 11 1.00 1.00 1.00 1.00 1.00 Total Authorized Positions 1.00 1.00 1.00 1.00 1.00 Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel 225 1,194 2,250 56,923 54,673 Operations 4,323 799 3,208 13,128 9,920 Contractual Services - - - 840 840 Professional Development - - - 1,725 1,725 Total Expenditures 4,549 1,993 5,458 72,617 67,159 Village Clerk Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Salaries 225 1,194 2,250 49,472 47,222 Taxes and Benefits - - - 7,415 (46,985) Pubs, Subs & Dues - - - 150 840 Training & Travel - - - 1,725 - General Operations 4,323 799 3,208 13,818 10,760 Total Expenditures 4,549 1,993 5,458 72,617 67,159 GENERAL FUND General Government Human Resources Page 79 of 153 FY 2027 Operating & Capital Budget 22 Departmental Summary The Finance Department provides financial management and operational support to the Village Board, Village Administrator, and senior staff. Services provided by the Finance department include accounting, cash management, purchasing, payroll, tax collection, capital and asset management, financial statements, and administration of auto liability and property insurance. Responsibilities • Maintain accurate financial records and accounting systems. • Process accounts payable, receivable, and other financial transactions. • Coordinate payroll and related financial reporting. • Prepare financial statements and reports for the Village Board and administration. • Monitor revenues, expenditures, and fund balances. • Coordinate the annual financial audit. • Manage municipal insurance programs and claims coordination. • Support debt management and long-term financial planning. • Ensure financial practices comply with applicable laws, policies, and accounting standards. 2027 Budget Highlights The 2027 Finance budget reflects a 24% decrease from 2026. The Finance budget includes conferences and associated trainings for Municipal Treasurers, as well as the general fund portion of the annual audit, annual Financial Management Plan, and property and liability insurances associated with the general fund. Reductions The salaries, training and travel were reduced due to the Human Resources Manager’s allocations being removed from the Finance department and placed within the new Human Resources budget section. Additions The Financial Management Plan was included in the Finance department budget as a recurring operating item. GENERAL FUND General Government Finance Page 80 of 153 FY 2027 Operating & Capital Budget 23 Staffing by Position Budgeted Positions Pay Grade 2023 2024 2025 2026 2027 Finance Director 13 1.00 1.00 1.00 1.00 1.00 Deputy Treasurer / Gov Coord. 9 1.00 1.00 1.00 1.00 1.00 Total Authorized Positions 2.00 2.00 2.00 2.00 2.00 Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel 180,793 186,427 195,045 113,104 (81,942) Operations 2,582 3,069 3,257 3,129 (128) Contractual Services 189,086 226,715 245,170 222,345 (22,825) Professional Development 2,156 2,304 4,800 810 (3,990) Total Expenditures 374,617 418,516 448,272 339,388 (108,884) Finance Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Salaries 137,682 141,054 145,757 77,805 (67,952) Taxes and Benefits 43,111 45,373 49,288 35,299 (13,990) Pubs, Subs & Dues 127 378 425 229 (196) Training & Travel 2,156 2,304 4,800 810 (3,990) Contractual Services 51,155 57,189 59,850 70,000 10,150 Property/Liability Insure. 133,317 159,526 181,320 148,345 (32,975) Unemployment Insure. 4,614 - 4,000 4,000 - General Operations 4,630 3,148 2,832 2,900 68 Total Expenditures 374,617 418,516 448,272 339,388 (108,884) GENERAL FUND General Government Finance Page 81 of 153 FY 2027 Operating & Capital Budget 24 Departmental Summary The Village contracts with Computer Network Solutions as the Village’s Information Technology (IT) Services provider. Computer Network Solutions is responsible for providing secure and effective technology equipment and solutions to ensure all departments can provide effective and efficient services to the community. Responsibilities • Software monitoring and problem resolution • 24x7 server monitoring/ patching /problem resolution • Cybersecurity training and awareness • Manages software and hardware upgrades and capital planning 2027 Budget Highlights The 2027 Information Technology budget reflects a 75% increase from 2026. The Information Technology budget includes the annual contract payment to Computer Network Solutions and Gordan Flesch Company as well as annual infrastructure costs such as FortiGate, Barracuda, Microsoft Office subscriptions, Canva. Last ly the annual website payment and agenda management portal are paid from this budget section. Reductions Equipment replacement has been removed from the general fund and placed into the capital improvement program. Additions The semi-annual support from Caselle and Civic Systems has been moved from the Village Clerk’s budget to the Information Technology budget resulting in the increase under contractual services. GENERAL FUND General Government Information Technology Page 82 of 153 FY 2027 Operating & Capital Budget 25 Salary Allocation No personnel are associated with this department as it is a contracted service. Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel - - - - - Operations 18,835 22,605 18,540 24,249 5,709 Contractual Services 43,844 52,286 31,692 63,469 31,779 Professional Development - - - - - Total Expenditures 62,679 74,891 50,230 87,718 37,488 Information Technology Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Contractual Services 34,807 36,949 18,540 51,761 33,221 Software and Network Inf. 18,835 22,605 18,540 24,249 5,709 Internet and Website Host - - - 11,708 11,708 Equipment 9,037 15,338 13,150 - (13,150) Total Expenditures 62,679 74,891 50,230 87,718 37,488 GENERAL FUND General Government Information Technology Page 83 of 153 FY 2027 Operating & Capital Budget 26 Departmental Summary Mount Horeb Municipal Court includes the Village of Mount Horeb and the Townships of Primrose, Perry, Springdale, and Vermont. The Municipal Court administers justice for all non-criminal traffic and municipal ordinance violations committed by adults and juveniles. The Mount Horeb Municipal Court is committed to a fair and just resolution for all defendants while preserving the rule of law and protecting the rights and liberties of all citizens. The Municipal Judge and Court Clerk will try to answer all questions regarding your citation, but cannot give legal advice. Responsibilities • Administration of Municipal Court Proceedings for the Village of Mount Horeb. 2027 Budget Highlights The 2027 Municipal Court budget reflects a 22% decrease from 2026. The Municipal Court budget includes training and travel related to the municipal court judge and staff’s required trainings. Reductions The Planning and Zoning Assistant/Court Clerk’s wage allocations were adjusted to include more in the Community Development section. The Insurance Bond Expense is an every other year item. Additions There are no notable additions to the budget. GENERAL FUND General Government Municipal Court Page 84 of 153 FY 2027 Operating & Capital Budget 27 Staffing by Position Budgeted Positions Pay Grade 2023 2024 2025 2026 2027 Municipal Judge* - 1.00 1.00 1.00 1.00 1.00 Court Clerk 7 0.30 0.30 0.30 0.30 0.30 Total Authorized Positions 0.30 0.30 0.30 0.30 0.30 *Does not count toward the Full-Time Equivalency count. Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel 43,911 44,593 42,921 31,839 (11,082) Operations 1,330 2,107 2,401 2,532 131 Contractual Services - - - - - Professional Development 1,160 1,369 1,200 1,705 505 Total Expenditures 46,402 48,069 46,522 36,076 (10,446) Municipal Court Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Salaries 34,825 35,133 33,123 24,657 (8,466) Taxes and Benefits 9,086 9,460 9,798 7,182 (2,616) Training and Travel 1,160 1,369 1,200 1,705 505 General Operations 1,330 2,107 2,401 2,532 131 Insurance / Bond Expense 200 - 220 - (220) Total Expenditures 46,402 48,069 46,522 36,076 (10,446) GENERAL FUND General Government Municipal Court Page 85 of 153 FY 2027 Operating & Capital Budget 28 Departmental Summary The Building Maintenance Division is responsible for the upkeep and operational integrity for/of various village facilities, including the Municipal Building, Public Services Garage, and Community Center. Responsibilities • Maintain Village-owned buildings and facilities. • Perform routine building inspections and maintenance. • Coordinate repairs and preventative maintenance. • Maintain building systems, utilities, and equipment. • Coordinate custodial and cleaning services. • Maintain building safety and accessibility features. • Respond to facility maintenance issues and service requests. • Coordinate contracted maintenance and specialized services. • Monitor facility operating and maintenance costs. • Identify long-term facility maintenance and capital needs. 2027 Budget Highlights The 2027 Building Maintenance budget reflects a 12% decrease from 2026. The Building Maintenance budget includes contractual repairs and maintenance, maintenance supplies, and minor building repair expenses as well as Salaries and Benefits for the Municipal Building, Public Services Garage, and Community Center. Reductions Reductions include salary allocations to building maintenance to reflect work being performed. Additions There are no notable additions to the budget. GENERAL FUND General Government Building Maintenance Page 86 of 153 FY 2027 Operating & Capital Budget 29 Staffing by Position No personnel are associated with this division. Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel 30,299 36,980 45,509 27,576 (17,933) Operations 47,658 48,536 54,841 56,437 1,596 Contractual Services 42,312 36,448 45,000 43,250 (1,750) Professional Development - - - - - Total Expenditures 120,269 121,964 145,350 127,272 (18,078) Building Maintenance Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Salaries 21,327 25,334 30,734 19,108 (11,625) Taxes and Benefits 8,972 11,646 14,775 8,468 (6,307) Municipal Building 50,133 46,517 47,941 49,112 1,171 Village Garage 19,907 19,596 28,700 28,864 164 Community Center 19,929 18,870 23,200 21,711 (1,489) Total Expenditures 120,269 121,964 145,350 127,263 (18,087) GENERAL FUND General Government Building Maintenance Page 87 of 153 FY 2027 Operating & Capital Budget 30 Departmental Summary The Mount Horeb Police Department strives to provide impartial, ethical, and professional law enforcement services. The Chief of Police is responsible for Law Enforcement in the Village in addition to day -to-day operations of the Police Department. The Pol ice Department works cooperatively with members of the community, surrounding communities, and surrounding law enforcement agencies to preserve peace, reduce crime, and ensure the safety and protection of those who reside, work, and travel through Mount Horeb. Responsibilities • Respond to emergency and non-emergency calls for service. • Enforce state laws and local ordinances. • Conduct investigations and follow-up on reported crime. • Provide traffic enforcement and roadway safety services. • Coordinate crossing guard and school safety activities. • Provide community outreach and public education. • Support community-oriented policing and positive relationships with residents. 2027 Budget Highlights The 2027 Police Department budget reflects a 5% increase from 2026. The Police Department budget includes fees and dues, training, clothing allowance, public relationship expenditures, gas/oil and vehicle maintenance, as well as crime investigation expenses. Trainings include First-line leadership training, Leadership In Police Organizations (LPO) a top-level statewide leadership course, FBI LEEDA Courses, Command College, and Northwestern School of Police Staff and Command. Reductions Removal of Crossing Guards from the budget and reallocated to the Community Services Officer. Additions The Police Department is preparing to promote an officer to a Sergeant Position without an FTE count. Part of the plan in 2024 was to add a third sergeant position. This would provide a supervisor for each shift, which would allow for better employee evalu ation and mentoring and allow the lieutenant to better focus on the administrative side to keep the PD moving forward, such as overseeing training programs, supervising the school resource officer and investigative division, and managing evidence. GENERAL FUND Public Safety Police Department Page 88 of 153 FY 2027 Operating & Capital Budget 31 Staffing by Position Budgeted Positions Pay Grade 2023 2024 2025 2026 2027 Chief of Police 14 1.00 1.00 1.00 1.00 1.00 Lieutenant 13 1.00 1.00 1.00 1.00 1.00 Sergeant(s) 11 1.50 2.00 2.00 2.00 2.50 Detective ? 1.00 1.00 1.00 1.00 1.00 School Resource Officer ? 1.00 1.00 1.00 1.00 1.00 Community Services Officer ? 0.75 0.75 0.75 0.75 0.75 Patrol Officer(s) ? 11.00 11.00 11.00 11.00 10.50 Administrative Assistant(s) 6 2.00 2.00 2.00 1.63 1.63 Crossing Guard ? 0.35 0.35 0.35 0.35 0.00 Total Authorized Positions 19.60 20.10 20.10 19.73 19.38 Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel 2,176,354 2,255,402 2,378,892 2,519,680 140,787 Operations 138,261 132,107 134,650 130,575 (4,075) Contractual Services 92,545 87,000 78,694 67,740 (10,954) Professional Development 4,754 21,768 20,750 24,950 4,200 Total Expenditures 2,411,914 2,496,278 2,612,986 2,742,945 129,958 Police Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Salaries 1,547,803 1,578,864 1,684,998 1,801,870 116,873 Taxes and Benefits 619,905 667,212 686,897 717,809 30,912 Training and Travel 4,660 21,409 21,800 24,945 3,145 Building Maintenance 25,871 20,719 25,000 24,000 (4,600) Contractual Services 13,761 14,388 13,000 15,340 2,340 Clothing Allowance 17.071 12,351 15,000 15,000 - Crossing Guards 8,698 9,326 6,997 - (6,997) Crime Investigation 657 976 1,050 650 (400) Equipment 15,352 14,166 12,500 - - Fleet 52,093 37,582 41,000 41,000 - Technology 34,141 34,582 25,444 26,500 1,056 Public Relations 721 1,518 1,250 1,250 - General Operations 71,182 82,244 78,050 78,180 130 Total Expenditures 2,411,914 2,496,278 2,612,986 2,742,945 129,958 GENERAL FUND Public Safety Police Department Page 89 of 153 FY 2027 Operating & Capital Budget 32 Departmental Summary The Mount Horeb Area Joint Fire Department and Emergency Medical Service offers protection and services to the Villages of Mount Horeb and Blue Mounds, and the Townships of Blue Mounds, Cross Plains, Perry, Primrose, Springdale, and Vermont; all in Dane County. Mount Horeb Area Joint Fire Department (F .D.M.H.) protects roughly 13,000 people living in an area of 137 square miles. The Department has one station, and the department had around 95 members, full-time, part-time and volunteers with many serving on both the EMS and Fire. Responsibilities • Respond to 911 calls • Participate in training and maintaining equipment • Assess patients conditions and determine course of treatment 2027 Budget Highlights The 2027 Fire Department budget reflects a 9% increase from 2026. The Fire Department budget includes the portion of Mount Horeb Area Fire District Contract associated with the Village of Mount Horeb. Reductions There are no notable reductions in the budget. Additions There are no notable additions in the budget. GENERAL FUND Public Safety Fire Department Page 90 of 153 FY 2027 Operating & Capital Budget 33 Staffing by Position No personnel are associated with this department as it is a contracted service. Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel - - - - - Operations - - - - - Contractual Services 769,594 791,637 807,445 877,435 69,988 Professional Development - - - - - Total Expenditures 769,594 791,637 807,447 877,435 69,988 Building Maintenance Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Mount Horeb Portion 769,594 791,637 807,447 877,435 69,988 Total Expenditures 769,594 791,637 807,447 877,435 69,988 GENERAL FUND Public Safety Fire Department Page 91 of 153 FY 2027 Operating & Capital Budget 34 Departmental Summary Emergency Management is a Division of the Police Department. The Police Department possess a variety of specialized training, equipment, and expertise in dealing with a wide range of emergencies, including natural disasters, hazardous material incidents, a nd medical emergencies. These capabilities position it well to assume the role of emergency management within the village. 2027 Budget Highlights The 2027 Emergency Management budget reflects a 9% decrease from 2026. The Emergency Management budget includes siren maintenance and DaneCom expenditures for emergency management operations. Reductions There are no notable reductions in the budget. Additions There are no notable additions in the budget. GENERAL FUND Public Safety Emergency Management Page 92 of 153 FY 2027 Operating & Capital Budget 35 Staffing by Position No personnel are associated with this division. Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel - - - - - Operations - - - - - Contractual Services 21,728 16,819 20,878 19,000 (1,878) Professional Development - - - - - Total Expenditures 21,728 16,819 20,878 19,000 (1,878) Building Maintenance Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Contractual Services 21,728 16,819 20,878 19,000 (1,878) Total Expenditures 21,728 16,819 20,878 19,000 (1,878) GENERAL FUND Public Safety Emergency Management Page 93 of 153 FY 2027 Operating & Capital Budget 36 Departmental Summary The Village of Mount Horeb contracts with 3C Inspections for building inspection services. Please get in touch with them directly regarding your building permit needs. Responsibilities • Issue Building Permits • Building and Code Enforcement 2027 Budget Highlights The 2027 Inspections budget reflects a 88% increase from 2026. The Inspections budget includes the contracted expenses for the building inspector. Reductions There are no notable reductions in the budget. Additions Contractual services have been increases to represented the expected new housing permits to be pulled in 2027. GENERAL FUND Public Safety Inspections Page 94 of 153 FY 2027 Operating & Capital Budget 37 Staffing by Position No personnel are associated with this department as it is a contracted service. Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel - - - - - Operations 160 - - - - Contractual Services 70,499 110,931 46,400 87,250 40,850 Professional Development - - - - - Total Expenditures 70,659 110,931 46,400 87,250 40,850 Building Maintenance Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference General Operations 160 - - - - Contracted Services 70,499 110,931 46,400 87,250 40,850 Total Expenditures 70,659 110,931 46,400 87,250 40,850 GENERAL FUND Public Safety Inspections Page 95 of 153 FY 2027 Operating & Capital Budget 38 Departmental Summary The Public Services Administration budget section provides overall coordination and administration of the Village’s public services and transportation-related activities. Supports the planning, budgeting, contracting, personnel coordination, and oversight of infrastructure maintenance and improvement projects within the Village. Responsibilities • Coordinates public services operations and work schedules. • Develop and monitor public services budgets. • Coordinate staffing, equipment, materials, and contracted services. • Plan, prioritize streets and infrastructure maintenance activities. • Manage contracts and service agreements. • Support long-term infrastructure and capital planning. • Maintain records related to public services activities and expenditures. • Promote efficient and cost-effective delivery of public services. 2027 Budget Highlights The 2027 Public Services Administration budget reflects a 51% decrease from 2026. The Public Services Administration budget includes the costs associated with the management of the Public Services Department. Reductions Reductions include salary and benefit reallocations to better align with current operations. Additions There are no notable additions in the budget. GENERAL FUND Public Works Public Services Administration Page 96 of 153 FY 2027 Operating & Capital Budget 39 Staffing by Position Budgeted Positions Pay Grade 2023 2024 2025 2026 2027 Public Services Director 13 1.00 1.00 1.00 1.00 1.00 Forman 9 1.00 1.00 1.00 1.00 1.00 Mechanic 9 1.00 1.00 1.00 1.00 1.00 Arborist 8 1.00 1.00 1.00 1.00 1.00 Parks Specialist 8 1.00 1.00 1.00 1.00 1.00 Crewperson(s) 8 2.00 2.00 2.00 2.00 2.00 Spring Seasonal Help 2 0.24 0.24 0.24 0.24 0.24 Summer Seasonal Help 2 0.86 0.86 0.86 0.86 0.86 Fall Seasonal Help 2 0.24 0.24 0.24 0.24 0.24 Total Authorized Positions 8.34 8.34 8.34 8.34 8.34 Public Services personnel’s salaries and benefits are allocated to different divisions based on assigned duties. All Public Services FTE counts are listed above. Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel 104,409 120,784 119,319 52,571 (66,748) Operations 1,260 4,664 1,500 1,500 - Contractual Services 5,168 4,362 5,250 5,250 - Professional Development 3,283 6,175 5,000 4,365 (635) Total Expenditures 114,120 135,986 131,069 63,686 (67,383) Public Services Administration Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Salaries 75,895 88,111 87,917 36,866 (51,051) Taxes and Benefits 28,514 32,674 31,402 15,705 (15,697) Training and Travel 1,260 4,664 1,500 1,500 - Contractual Services 3,283 6,175 5,000 4,365 (635) General Operations 5,168 4,362 5,250 5,250 - Total Expenditures 114,120 135,986 131,069 63,686 (67,383) GENERAL FUND Public Works Public Services Administration Page 97 of 153 FY 2027 Operating & Capital Budget 40 Departmental Summary The Village utilizes Smith Group as the Village’s engineer. The Village Engineer provides technical support for Village infrastructure, development, and capital improvement projects. Engineering services include project planning, design review, construction coordination, infrastructure evaluation, and technical assistance for Village p rojects and development activities. Responsibilities • Provides engineering review and technical guidance for Village projects. • Review infrastructure plans associated with development and redevelopment. • Coordinate engineering services for capital improvement projects. • Review street, utility, stormwater, and other infrastructure plans. • Support construction inspection and project administration. • Evaluate infrastructure conditions and improvement needs. • Coordinate with consulting engineers, developers, contractors, and other agencies. • Provide technical information to the Village Board and staff. • Maintain engineering records, plans, and infrastructure information. • Support long-term infrastructure planning and capital improvement programming. 2027 Budget Highlights The 2027 Engineering budget reflects a 1,017% increase from 2026. The Engineering budget includes the Dane County Fly Dane annual cost as well as the general village engineering allocation. Reductions There are no notable reductions in the budget. Additions Engineering costs associated with the village we accounted for. GENERAL FUND Public Works Engineering Page 98 of 153 FY 2027 Operating & Capital Budget 41 Staffing by Position No personnel are associated with this department as it is a contracted service. Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel - - - - - Operations - - - 2,340 2,340 Contractual Services 19,513 4,468 2,000 20,000 18,000 Professional Development - - - - - Total Expenditures 19,513 4,468 2,000 22,340 20,340 Engineering Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Contractual Services 19,513 4,468 2,000 20,000 18,000 Operations - - - 2,340 2,340 Total Expenditures 19,513 4,468 2,000 22,340 20,340 GENERAL FUND Public Works Engineering Page 99 of 153 FY 2027 Operating & Capital Budget 42 Departmental Summary The streets program provides for the maintenance and preservation of Village streets and related public infrastructure. Activities include routine roadway maintenance, pavement repairs, street sweeping, roadside maintenance, and coordination of contracted street services. Responsibilities • Maintain Village streets and roadway infrastructure. • Perform routine street maintenance and repairs. • Conduct street sweeping and other roadway maintenance activities. • Repair potholes, pavement defects, and other roadway deficiencies. • Maintain shoulders, curbs, and related street infrastructure. • Coordinate contracted street maintenance services. • Monitor roadway conditions and identify maintenance needs. • Support street improvement and reconstruction projects. • Maintain equipment, materials, and supplies necessary for street maintenance. • Monitor street maintenance costs and long-term infrastructure needs. 2027 Budget Highlights The 2027 streets budget reflects a 25% decrease from 2026. The streets budget includes the wages and benefits for street maintenance and operation expenses related to street machinery, highway and street maintenance, street cleaning, and sidewalks. Reductions Reductions include the reallocation of public service employee wages and benefits as well as the reallocation of contracted sidewalk maintenance into the capital projects fund. Additions There are no notable additions in the budget. GENERAL FUND Public Works Streets Page 100 of 153 FY 2027 Operating & Capital Budget 43 Staffing by Position See Public Services Administration. Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel 180,736 174,586 209,102 136,486 (72,617) Operations 90,048 105,857 100,071 102,700 2,629 Contractual Services 23,494 26,570 24,000 9,000 (15,000) Professional Development - - - - - Total Expenditures 294,278 307,012 333,173 248,186 (84,987) Street Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Salaries 120,653 117,032 144,829 92,659 (52,171) Taxes and Benefits 60,083 57,553 64,273 43,827 (20,446) Contractual Services 23,494 26,570 24,000 9,000 (15,000) General Operations 90,048 105,857 100,071 102,700 2,629 Total Expenditures 294,278 307,012 333,173 248,186 (84,987) GENERAL FUND Public Works Streets Page 101 of 153 FY 2027 Operating & Capital Budget 44 Departmental Summary The Snow & Ice Removal program provides for the safe and efficient removal of snow and treatment of ice from Village streets and other designated public areas. The program includes winter weather response, snow plowing, salting and deicing, equipment and material management, and coordination of staff and contracted services to maintain safe transportation throughout the winter season. Responsibilities • Monitor weather conditions and prepare for anticipated snow and ice events. • Plow and clear snow from Village streets and designated public areas. • Apply salt, deicing materials, and other winter maintenance products as needed. • Maintain adequate supplies of salt and other materials necessary for winter operations. • Operate and maintain snow removal equipment and vehicles. • Coordinate staff schedules, including overtime and on -call response, during significant winter weather events. • Contract for supplemental snow and ice removal services when necessary. • Prioritize snow and ice removal activities based on traffic volumes, public safety, and established service levels. • Address icy conditions and hazardous areas throughout the Village as weather conditions change. • Coordinate snow removal operations with other Public Works activities and emergency services. • Monitor winter maintenance costs and material usage to support responsible budgeting and resource management. • Evaluate winter operations following significant events and identify opportunities to improve efficiency and service delivery. 2027 Budget Highlights The 2027 Snow and Ice Removal budget reflects a 16% decrease from 2026. The Snow and Ice Removal budget includes personnel expenses and operational supplies related to snow and ice removal within village limits. Reductions Reallocation of salaries and benefits within the public services budget sections. Additions There are no notable increases in the budget. GENERAL FUND Public Works Snow and Ice Removal Page 102 of 153 FY 2027 Operating & Capital Budget 45 Staffing by Position See Public Services Administration. Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel 72,825 54,123 81,858 50,285 (31,573) Operations 46,604 75,850 60,000 64,000 4,000 Contractual Services 29.789 22,931 30,000 30,000 - Professional Development - - - - - Total Expenditures 149,226 152,903 171,858 144,285 (27,573) Snow and Ice Removal Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Salaries 52,895 41,692 50,119 35,865 (14,255) Taxes and Benefits 19,929 12,430 31,738 14,420 (17,318) Contractual Services 29,798 22,931 30,000 30,000 - General Operations 46,604 75,850 60,000 64,000 4,000 Total Expenditures 149,226 152,903 171,858 144,285 (27,573) GENERAL FUND Public Works Snow and Ice Removal Page 103 of 153 FY 2027 Operating & Capital Budget 46 Departmental Summary The Traffic Control program supports the safe and efficient movement of vehicles, pedestrians, and bicyclists throughout the Village. The program includes the installation, maintenance, and replacement of traffic signs, pavement markings, traffic control devices, and related equipment, as well as coordination of traffic control needs associated with public works projects, development, and changing transportation conditions. Responsibilities • Install, maintain, and replace traffic signs and related hardware. • Maintain pavement markings, including lane lines, crosswalks, stop bars, and other traffic markings. • Maintain and monitor traffic control devices and equipment. • Evaluate traffic control needs to support safe and efficient movement throughout the Village. • Address damaged, missing, or deteriorated traffic signs and pavement markings. • Coordinate traffic control measures associated with construction, maintenance activities, special events, and other temporary disruptions. • Review traffic control needs associated with new development and changes to the transportation network. • Coordinate with other Village departments, Dane County, WisDOT, and other agencies on traffic control matters when appropriate. • Maintain an inventory of traffic control signs, devices, and related equipment. • Monitor traffic control expenditures, materials, and maintenance needs to support responsible budgeting. • Identify opportunities to improve traffic safety and the efficiency of the Village's transportation system. 2027 Budget Highlights The 2027 Traffic Control budget reflects a 29% decrease from 2026. The Traffic Control budget includes included contractual traffic signals and traffic control operating supplies. Reductions Reallocation of salaries and benefits within the public services budget sections. Additions There are no notable additions in the budget. GENERAL FUND Public Works Traffic Control Page 104 of 153 FY 2027 Operating & Capital Budget 47 Staffing by Position See Public Services Administration. Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel 14,195 10,433 9,823 4,753 (5,070) Operations 14,758 8,627 8,000 8,000 - Contractual Services - - 1,600 1,000 (600) Professional Development - - - - - Total Expenditures 28,954 19,061 19,423 13,753 (5,668) Traffic Control Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Salaries 10,125 7,048 7,272 3,169 (4,103) Taxes and Benefits 4,071 3,385 2,551 1,584 (967) Contractual Services - - 1,600 1,000 (600) General Operations 14,758 8,627 8,000 8,000 - Total Expenditures 28,954 19,061 19,423 13,753 (5,668) GENERAL FUND Public Works Traffic Control Page 105 of 153 FY 2027 Operating & Capital Budget 48 Departmental Summary The Street Lighting program provides for the operation, maintenance, and improvement of street lighting throughout the Village. The program supports safe and visible public streets, intersections, sidewalks, and other public areas through the maintenance of existing lighting infrastructure, coordination of repairs, and replacement or improvement of lighting equipment as needed. Responsibilities • Maintain and monitor Village street lighting infrastructure. • Coordinate repairs to street lights and related equipment. • Respond to reported outages, damaged fixtures, and other lighting concerns. • Replace bulbs, fixtures, poles, and related components as needed. • Coordinate with utility providers regarding street lighting service, repairs, and infrastructure. • Monitor street lighting to identify areas requiring repair, replacement, or improvement. • Coordinate street lighting needs associated with roadway improvements, development, and other public works projects. • Evaluate opportunities to improve lighting efficiency and reduce long-term operating costs. • Maintain an inventory of street lighting infrastructure and equipment. • Monitor electricity, maintenance, and repair costs to support responsible budgeting. • Identify opportunities for improvements to street lighting that enhance public safety and visibility. 2027 Budget Highlights The 2027 Street Lighting budget reflects a 8% increase from 2026. The Street Lighting budget includes expenses to Mount Horeb Utilities for power for the street lights. Reductions There are no notable reductions in the budget. Additions There are no notable additions in the budget. GENERAL FUND Public Works Street Lighting Page 106 of 153 FY 2027 Operating & Capital Budget 49 Staffing by Position See Public Services Administration. Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel - - - - - Operations - - - - - Contractual Services 121,154 131,318 127,345 137,050 9,705 Professional Development - - - - - Total Expenditures 121,154 131,318 127,345 137,050 9,705 Street Lighting Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Contractual Services 121,154 131,318 127,345 137,050 9,705 Total Expenditures 121,154 131,318 127,345 137,050 9,705 GENERAL FUND Public Works Street Lighting Page 107 of 153 FY 2027 Operating & Capital Budget 50 Departmental Summary The Stormwater Management program supports the protection and maintenance of the Village’s stormwater drainage system and local waterways. The program includes the operation and maintenance of stormwater infrastructure, drainage systems, ponds, and related facilities, as well as activities necessary to manage stormwater runoff, reduce flooding and erosion, protect water quality, and meet applicable regulatory requirements. Responsibilities • Maintain and inspect stormwater infrastructure, including storm sewers, inlets, culverts, ponds, drainage channels, and related facilities. • Clean and maintain stormwater inlets, structures, and drainage systems as needed. • Monitor drainage systems and address blockages, deficiencies, and other maintenance concerns. • Maintain stormwater ponds and other stormwater management facilities. • Address localized drainage, flooding, and erosion concerns within the Village’s responsibility. • Coordinate stormwater improvements and repairs with other public works and infrastructure projects. • Review stormwater management needs associated with development, redevelopment, and public improvement projects. • Implement practices to reduce stormwater pollution and protect local waterways. • Conduct activities required to maintain compliance with applicable stormwater permits and regulations. • Coordinate with regulatory agencies, property owners, developers, and other partners on stormwater management matters. • Maintain records and documentation related to stormwater infrastructure, inspections, maintenance, and regulatory compliance. 2027 Budget Highlights The 2027 Stormwater Management budget reflects a 61% increase from 2026. The Stormwater Management budget includes the salaries and benefits, mowing contracts, and operational supplies associated with stormwater infrastructure. Reductions There are no notable reductions in the budget. Additions Additions include salary reallocations, and an increase in contractual service costs. GENERAL FUND Public Works Stormwater Management Page 108 of 153 FY 2027 Operating & Capital Budget 51 Staffing by Position See Public Services Administration. Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel 9,689 7,155 13,335 21,230 7,895 Operations 2,893 225 3,000 3,000 - Contractual Services 4,335 2,610 2,700 6,500 3,800 Professional Development - - - - - Total Expenditures 16,917 9,900 19,035 30,730 11,695 Stormwater Management Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Salaries 6,550 4,714 9,117 13,940 4,823 Taxes and Benefits 3,140 2,441 4,217 7,289 3,072 Contractual Services 4,335 2,610 2,700 6,500 3,800 General Operations 2,893 225 3,000 3,000 - Total Expenditures 16,917 9,900 19,035 30,730 11,695 GENERAL FUND Public Works Stormwater Management Page 109 of 153 FY 2027 Operating & Capital Budget 52 Departmental Summary The Refuse and Recycling program provides for the collection and disposal of residential refuse, recycling, brush, and yard waste. The program coordinates contracted services and supports the Village’s waste reduction and recycling efforts. Responsibilities • Manage contracted garbage and recycling collection services. • Coordinate brush and yard waste collection. • Manage refuse and recycling service contracts. • Respond to resident questions and service concerns. • Monitor collection schedules and service performance. • Coordinate with Dane County on recycling and waste management programs. • Promote proper recycling and waste disposal practices. • Monitor program revenues and expenditures. • Evaluate opportunities to improve service efficiency and cost-effectiveness. 2027 Budget Highlights The 2027 Refuse and Recycling budget reflects a 61% increase from 2026. The refuse and recycling budget includes contractual expenses with Pelletteri for garbage and recycling collection services, with Dubuque Hardwoods or Urban Forest Services for grinding. Reductions Reallocation of salaries and benefits within the public services budget sections. Additions The cost for garbage and recycling collection is expected to increase 17%. GENERAL FUND Public Works Refuse and Recycling Page 110 of 153 FY 2027 Operating & Capital Budget 53 Staffing by Position See Public Services Administration. Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel 96,258 83,186 87,455 61,204 (26,250) Operations 279 61 1,150 1,000 (150) Contractual Services 634,238 570,852 541,121 600,950 59,829 Professional Development - - - - - Total Expenditures 730,774 654,099 629,726 663,154 33,429 Refuse and Recycling Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Salaries 65,184 55,757 57,330 41,305 (16,025) Taxes and Benefits 31,073 27,429 30,125 19,900 (10,225) Garbage Collection 413,310 378,338 338,476 396,900 58,424 Recycling, Brush Waste 220,928 192,515 202,645 204,050 1,405 General Operations 279 61 1,150 1,000 150 Total Expenditures 730,774 654,099 629,726 663,154 33,429 GENERAL FUND Public Works Refuse and Recycling Page 111 of 153 FY 2027 Operating & Capital Budget 54 Departmental Summary The Parks program provides for the maintenance, upkeep, and improvement of Village parks, athletic fields, open spaces, and related recreational facilities. The program supports clean, safe, attractive, and functional public spaces for residents and visitors. Responsibilities • Maintain Village parks, athletic fields, trails, and open spaces. • Mow, trim, and maintain turf and landscaped areas. • Maintain park buildings, shelters, amenities, and equipment. • Maintain playgrounds and other recreational facilities. • Prepare athletic fields and recreational areas for scheduled use. • Maintain park furnishings, signage, and related infrastructure. • Coordinate contracted park maintenance services when necessary. • Respond to maintenance concerns and public service requests. • Support seasonal park operations and special events. • Identify long-term park maintenance, equipment, and capital needs. 2027 Budget Highlights The 2027 parks budget reflects a 35% increase from 2026. The parks budget includes all the salaries and benefits and operations associated with maintaining village parks. Reductions There are no notable reductions in the budget. Additions Additions include the reallocation of salaries and benefits to align with current operations. GENERAL FUND Culture, Recreation and Education Parks Page 112 of 153 FY 2027 Operating & Capital Budget 55 Staffing by Position See Public Services Administration. Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel 125,686 143,634 143,200 225,255 82,055 Operations 69,980 66,626 83,233 84,642 1,409 Contractual Services 10,573 4,736 8,960 7,960 (1,000) Professional Development - - - - - Total Expenditures 206,240 214,995 235,393 317,857 82,464 Parks Maintenance Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Salaries 95,003 110,614 105,917 188,719 82,801 Taxes and Benefits 30,683 33,019 37,283 36,536 (747) Training and Travel - - - - - Contractual Services 10,573 4,736 8,960 7,960 (1,000) General Operations 69,980 66,626 83,233 84,642 (1,409) Total Expenditures 206,240 214,995 235,393 317,857 82,464 GENERAL FUND Culture, Recreation and Education Parks Page 113 of 153 FY 2027 Operating & Capital Budget 56 Departmental Summary Recreation Administration provides planning, coordination, and administrative support for the Village's recreation services and facilities. The department works to provide accessible, well-organized, and financially responsible recreational opportunities for the community. Responsibilities • Plan and administer Village recreation services. • Develop and manage recreation budgets and program revenues. • Coordinate recreation staff and seasonal employees. • Manage recreation facilities and program schedules. • Coordinate facility rentals and community use. • Develop partnerships with schools, organizations, and community groups. • Promote recreation programs and opportunities. • Manage recreation registrations, communications, and customer service. • Evaluate participation, program performance, and community needs. • Identify opportunities to expand or improve recreation services. 2027 Budget Highlights The 2027 recreation administration budget reflects a 50% decrease from 2026. The recreation administration budget includes salaries and benefits and professional association memberships and trainings associated with operating a municipal recreation department. Reductions Salaries and benefits were reallocated to align with current operations. Additions There are no notable increases in the budget. GENERAL FUND Culture, Recreation and Education Recreation Administration Page 114 of 153 FY 2027 Operating & Capital Budget 57 Staffing by Position Budgeted Positions Pay Grade 2023 2024 2025 2026 2027 Recreation Director ? 1.00 1.00 1.00 1.00 1.00 Recreation Program Coordinator ? 1.00 1.00 1.00 1.00 1.00 Administrative Assistant 6 0.25 0.25 0.25 0.25 0.25 Total Authorized Positions 2.25 2.25 2.25 2.25 2.25 Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel 167,119 158,969 191,488 82,505 (109,983) Operations 14,347 15,339 16,000 15,080 (920) Contractual Services 10,197 8,078 8,500 8,650 150 Professional Development 518 1,102 1,300 1,450 150 Total Expenditures 192,181 183,487 217,288 107,685 (109,603) Recreation Administration Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Salaries 125,585 127,072 140,337 71,723 (68,614) Taxes and Benefits 41,534 31,897 51,151 10,783 (40,368) Pubs, Subs & Dues 1,117 1,394 1,400 1,484 84 Training and Travel 907 1,344 1,800 1,700 (100) Contractual Services 13,013 11,388 11,500 11,350 (150) General Operations 10,026 10,392 11,100 10,646 (454) Total Expenditures 192,181 183,487 217,288 107,685 (109,603) GENERAL FUND Culture, Recreation and Education Recreation Administration Page 115 of 153 FY 2027 Operating & Capital Budget 58 Departmental Summary The Recreation Program ming function provides organized recreational, educational, and community activities for residents of all ages. Programs are designed to promote active lifestyles, community connection, and opportunities for residents to participate in a variety of activities. Responsibilities • Develop and coordinate recreation programs and activities. • Schedule instructors, coaches, staff, and program personnel. • Manage program registration and participant communications. • Coordinate youth, adult, senior, and community recreation opportunities. • Manage program supplies, equipment, and contracted services. • Coordinate special events and seasonal programs. • Promote programs through Village communication channels. • Monitor participation and program revenues and expenditures. • Evaluate programs based on participation, cost, and community demand. • Identify opportunities for new or expanded recreation programming. 2027 Budget Highlights The 2027 recreation programming budget reflects a 56% increase from 2026. The recreation programming budget includes the operational and contractual costs associated with the following programs/classes: Art Babysitting Baseball Basketball Bingo Cheerleading Clay/Pottery Cookie Making CPR Trainings Creepy Crawl Haunted Hike Disc Golf Fitness Classes Flag Football Floor Hockey Gymnastics Ice Rinks Jigsaw Puzzle Event Kayaking Kids Camps Lacrosse Line Dancing Little Folk Art Little Stars Kickers Mountain Biking Painting Pickleball Soccer Speedball Tennis Tack Treetop Explores Ultimate Frisbee Water Exercise YEL – Basketball YEL – Bricktopia YEL – Chess YEL – Extreme Stem YEL – Fencing YEL – Project Runway YEL – Robotics YEL – Track/Field YEL – Woodworking YEL – Videogame Design Yoga Volleyball Youth Hockey Zumba GENERAL FUND Culture, Recreation and Education Recreation Programming Page 116 of 153 FY 2027 Operating & Capital Budget 59 Reductions There are no notable reductions in the budget. Additions Additions include the reallocation of salaries and benefits to align with current operations. Staffing by Position Budgeted Positions Pay Grade 2023 2024 2025 2026 2027 Recreation Fitness Instructors 1 3.00 3.00 3.00 3.00 3.00 Recreation Instructors (Summer) 1 3.00 3.00 3.00 3.00 3.00 Aquatic Instructors 4 3.00 3.00 3.00 3.00 3.00 Total Authorized Positions 9.00 9.00 9.00 9.00 9.00 *These numbers reflect actual individuals serving in the role, not FTE count. Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel 32,076 31,881 31,219 109,859 78,640 Operations 21,708 23,290 22,430 21,630 (800) Contractual Services 88,113 70,100 91,730 95,610 3,880 Professional Development 72 122 250 250 - Total Expenditures 141,968 125,394 145,629 227,349 81,720 Recreation Programs Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Salaries 32,976 31,582 31,219 109,859 78,640 Program Expenditures 21,779 23,413 22,680 21,880 (800) Contractual Services 88,113 70,100 91,730 95,610 3,880 Total Expenditures 141,968 125,394 145,629 227,349 81,720 GENERAL FUND Culture, Recreation and Education Recreation Programming Page 117 of 153 FY 2027 Operating & Capital Budget 60 Departmental Summary The Community Development department coordinates activities that support the Village’s growth, development, redevelopment, and long -term community goals. The Department works with property owners, developers, residents, businesses, and other stakeholders t o facilitate quality development and effective implementation of Village policies. Responsibilities • Coordinate development and redevelopment activities. • Assist property owners and developers with development processes. • Coordinate development review among Village departments and consultants. • Support implementation of the Village's comprehensive plan. • Review development proposals for consistency with Village requirements. • Coordinate development agreements and related documents. • Communicate with developers, property owners, residents, and businesses. • Support long-range planning for growth and infrastructure. • Coordinate development-related public meetings and processes. • Identify opportunities to support responsible and sustainable community growth. 2027 Budget Highlights The 2027 Community Development budget reflects a 100% increase from 2026 , due to it being a new budget section. The Community Development budget includes a percentage of the salary and benefits of the community development staff as well as allocations to the Community Development Authority, Historic Preservation Commission, as well as the Sustainability and Natural Resources Committee. Reductions There are no notable reductions in the budget. Additions There are no notable additions in the budget. GENERAL FUND Conservation and Development Community Development Page 118 of 153 FY 2027 Operating & Capital Budget 61 Staffing by Position Budgeted Positions Pay Grade 2023 2024 2025 2026 2027 Planning & Zoning Assistant 6 0.70 0.70 0.70 0.70 0.70 Total Authorized Positions 0.70 0.70 0.70 0.70 0.70 Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel - - - 90,939 90,939 Operations - - - 2,000 2,000 Contractual Services - - - 2,525 2,525 Professional Development - - - 2,450 2,450 Total Expenditures - - - 97,914 97,914 Community Development Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Salaries - - - 69,234 69,234 Taxes and Benefits - - - 21,705 21,705 Training and Travel - - - 2,450 2,450 Contractual Services - - - - - General Operations - - - 4,525 4,525 Total Expenditures - - - 97,914 97,914 GENERAL FUND Conservation and Development Community Development Page 119 of 153 FY 2027 Operating & Capital Budget 62 Departmental Summary The Forestry program manages and maintains the Village’s public trees, urban forest, and related vegetation. The program supports healthy trees, safe public spaces, attractive streetscapes, and long-term management of the Village’s urban forest. Responsibilities • Maintain trees located on Village property. • Conduct tree inspections and identify maintenance needs. • Prune, remove, and replace trees as necessary. • Respond to hazardous, diseased, damaged, or fallen trees. • Maintain tree planting and replacement programs. • Coordinate contracted forestry services when necessary. • Manage tree-related concerns in public areas. • Support compliance with applicable tree and vegetation regulations. • Maintain records of Village-owned trees and forestry activities. • Plan for long-term urban forest health, diversity, and sustainability. 2027 Budget Highlights The 2027 Forestry budget reflects a 41% increase from 2026. The Forestry budget includes stump grinding, arborist training, tree city initiatives, and replacement trees. Reductions There are no notable reductions in the budget. Additions Additions include reallocation of the Arborist salaries and benefits, as well as newly budgeted trainings for the arborist, as well as a 50% increase in new trees. GENERAL FUND Conservation and Development Forestry Page 120 of 153 FY 2027 Operating & Capital Budget 63 Staffing by Position See Public Services Administration. Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel 80,142 46,604 93,365 131,046 37,681 Operations 8,099 4,360 7,800 12,075 4,275 Contractual Services 3,558 4,781 6,000 6,000 - Professional Development - 40 - 2,075 2,075 Total Expenditures 91,798 55,786 107,165 151,196 44,031 Forestry Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Salaries 57,027 34,947 65,063 104,624 39,561 Taxes and Benefits 23,114 11,658 28,302 26,422 (1,880) Training and Travel - 40 - 2,075 2,075 Contractual Services 3,558 4,781 6,000 6,000 - General Operations 8,099 4,360 7,800 12,075 4,275 Total Expenditures 91,798 55,786 107,165 151,196 44,031 GENERAL FUND Conservation and Development Forestry Page 121 of 153 FY 2027 Operating & Capital Budget 64 Departmental Summary The Village of Mount Horeb contracts with Vandellwalle and Associates for Planning and Zoning services. The Village Planner administers the Village's planning and zoning regulations and supports long -range land -use planning. The program helps guide development and redevelopment in accordance with adopted plans, ordinances, and community objectives. Responsibilities: • Administer the Village's zoning ordinance and related regulations. • Review zoning, land-use, conditional use, and development applications. • Coordinate planning and zoning reviews with applicants and Village staff. • Provide technical and administrative support to boards and committees. • Maintain zoning and land-use records. • Support updates to the comprehensive plan and other long-range planning docs. • Review proposed developments for consistency with adopted plans and regulations. • Respond to property owner and resident planning and zoning questions. • Coordinate planning and zoning matters with consultants and other agencies. • Support implementation of long-term land-use and growth strategies. 2027 Budget Highlights The 2027 Planning budget reflects a 200% increase from 2026. The Planning budget includes the general village portion of the contracted Village planner’s services. Reductions There are no notable reductions in the budget. Additions The general fund allocation was increased to reflect actual expenditures. GENERAL FUND Conservation and Development Planning Page 122 of 153 FY 2027 Operating & Capital Budget 65 Staffing by Position No personnel are associated with this department as it is a contracted service. Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel - - - - - Operations - - - - - Contractual Services 34,332 49,328 10,000 30,000 20,000 Professional Development - - - - - Total Expenditures 34,332 49,328 10,000 30,000 20,000 Planning Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Contractual Services 34,332 49,328 10,000 30,000 20,000 Total Expenditures 34,332 49,328 10,000 30,000 20,000 GENERAL FUND Conservation and Development Planning Page 123 of 153 FY 2027 Operating & Capital Budget 66 Departmental Summary The Village of Mount Horeb contracts with Redevelopment Resources for Economic Development Services. The Economic Development function supports business growth, investment, redevelopment, and economic vitality within the Village. The program works with businesses, property owners, regional organizations, and community partners to promote a strong and diverse local economy. Responsibilities • Support business recruitment, retention, and expansion. • Assist businesses and property owners with development and redevelopment opportunities. • Coordinate with regional and local economic development organizations. • Promote available commercial and development opportunities. • Support business communication and engagement. • Identify opportunities for economic investment and redevelopment. • Assist with economic development initiatives and programs. • Support implementation of Village economic development priorities. • Monitor local economic conditions and development trends. • Build relationships with the local business community and regional partners. 2027 Budget Highlights The 2027 Economic Development budget reflects a 2% increase from 2026. The Economic Development budget includes costs to update the bicycle and pedestrian safety plan, Mount Horeb Chamber of Commerce dues, and Village/Chamber Troll program. Reductions There are no notable reductions in the budget. Additions There are no notable additions in the budget. GENERAL FUND Conservation and Development Economic Development Page 124 of 153 FY 2027 Operating & Capital Budget 67 Staffing by Position No personnel are associated with this department as it is a contracted service. Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel - - - - - Operations 32,723 6,601 5,400 4,300 (1,100) Contractual Services 21,941 113,903 2,000 3,250 1,250 Professional Development - - - - - Total Expenditures 54,664 120,504 7,400 7,550 150 Economic Development Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Pubs, Subs & Dues 32,723 6,601 5,400 4,300 (1,100) Contractual Services 2,850 - - - - General Operations 19,091 113,903 2,000 3,250 1,250 Total Expenditures 54,664 120,504 7,400 7,550 150 GENERAL FUND Conservation and Development Economic Development Page 125 of 153 FY 2027 Operating & Capital Budget 68 Departmental Summary The Park Development Fund provides dedicated resources for the acquisition, development, improvement, and enhancement of Village parks and recreational facilities. Revenues include park participation fees, developer park land fees, park improvement fees, advertising, investment income, and contributions. Responsibilities • Fund park development and improvement projects. • Support improvements to existing parks and recreational facilities. • Receive and manage developer park land and improvement fees. • Support park-related engineering and planning. • Purchase park equipment and amenities. • Support improvements to athletic fields and park facilities. • Manage contributions and sponsorship revenues designated for park improvements. • Maintain adequate resources for future park development needs. 2027 Budget Highlights The 2027 Park Development Fund reflects a 126% increase from 2026. The Park Development Fund includes developer fees, and salaries and wages related to maintain ing and enhance village parkland and open spaces. Reductions There are no notable reductions in the budget. Additions Additions include Engineering costs associated with the Recreation Complex Development and Equipment Replacement costs for Himsel Park. SPECIAL REVENUE FUND Fund #200 Park Development Fund Page 126 of 153 FY 2027 Operating & Capital Budget 69 Staffing by Position There are personnel costs associated with this Special Revenue Fund. Revenues by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Park Participation Fees 2,845 1,420 - 2,700 2,700 Advertising Revenue 5,300 6,800 6,500 10,000 3,500 Fee in Lieu 11,250 30,784 10,000 19,428 9,428 Park Improvement Fee 9,570 24,634 15,000 19,452 4,452 Investment Income 20,744 16,352 7,500 8,427 927 Use of Reserve Funds 5,000 8,043 3,000 3,000 - Total Expenditures 54,709 88,033 42,000 255,000 213,000 Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel - - - - - Operations 95,244 32,060 113,000 105,000 (8,000) Contractual Services - 24,831 - 150,000 150,000 Professional Development - - - - - Total Expenditures 95,244 56,891 113,000 255,000 142,000 Park Development Fund Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Engineering - 24,831 - 150,000 150,000 Operations 30,284 - 50,000 2,000 (48,000) Equipment 62,960 32,060 60,000 100,000 40,000 Building Repairs 2,000 - 3,000 3,000 - Total Expenditures 95,244 56,891 113,000 255,000 142,000 Net Revenues Over/Under Expenditures. (40,536) 31,142 (71,000) - 71,000 Restricted Fund Balance after 2025 Audit 968,350 Projected Fund Balance Year End 2026 1,005,326 Reserve Funds Needed to Balance Budget 191,993 Projected Fund Balance Year End 2027 813,333 Reserve Fund Percentage 319% SPECIAL REVENUE FUND Fund #200 Park Development Fund Page 127 of 153 FY 2027 Operating & Capital Budget 70 Departmental Summary The Terrace Trees Fund provides dedicated resources for the planting, maintenance, replacement, and management of trees located within Village terraces and other designated public areas. Responsibilities • Fund the planting and replacement of terrace trees. • Support maintenance of Village-owned terrace trees. • Address tree removal and replacement needs. • Promote a healthy and diverse urban tree canopy. • Coordinate tree planting and maintenance activities. • Manage dedicated revenues for long-term forestry needs. • Plan for future tree replacement and urban forestry investments. 2027 Budget Highlights The 2027 Terrace Tree Fund reflects a 1% decrease from 2026. The Terrace Tree Fund includes developer fees, and salaries and wages related to maintain the terrace street trees. Reductions There are no notable reductions in the budget. Additions There are no notable additions in the budget. SPECIAL REVENUE FUND Fund #201 Terrace Tree Fund Page 128 of 153 FY 2027 Operating & Capital Budget 71 Staffing by Position See Public Services Administration. Revenues by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Developer Fees - - 2,500 2,500 - Street Tree Revenue 850 6,512 1,000 2,000 1,000 Investment Income 6,597 5,042 2,500 2,646 146 Donations - - 2,000 350 (1,650) Use of Reserve Funds - - - 12,944 12,944 Total Expenditures 7,447 11,554 8,000 20,440 12,440 Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel 6,732 375 5,679 5,440 (239) Operations 15,010 11,622 15,000 15,000 - Contractual Services - - - - - Professional Development - - - - - Total Expenditures 21,742 11,997 20,679 20,440 (239) Park Development Fund Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Salaries 4,849 311 3,579 3,848 269 Taxes and Benefits 1,883 64 2,100 1,592 (508) Operations 15,010 11,622 15,000 15,000 - Total Expenditures 21,742 11,997 20,679 20,440 (239) Net Revenues Over/Under Expenditures. (14,295) (442) (12,679) - 12,679 Restricted Fund Balance after 2025 Audit 88,830 Projected Fund Balance Year End 2026 76,151 Reserve Funds Needed to Balance Budget 12,944 Projected Fund Balance Year End 2027 63,207 Reserve Fund Percentage 309% SPECIAL REVENUE FUND Fund #200 Terrace Tree Fund Page 129 of 153 FY 2027 Operating & Capital Budget 72 Departmental Summary The Swimming Pool Fund accounts for the operation and financial management of the Village's aquatic center. The fund supports pool operations, staffing, maintenance, supplies, utilities, and other costs necessary to provide seasonal aquatic recreation services. Responsibilities • Operate and maintain the Village aquatic center. • Provide safe and accessible aquatic recreation opportunities. • Manage seasonal pool staffing and personnel costs. • Maintain pool equipment and facilities. • Purchase chemicals, supplies, and operating materials. • Coordinate pool maintenance and contracted services. • Manage pool-related revenues, fees, and charges. • Monitor operating costs and participation levels. • Plan for long-term pool maintenance and capital needs. 2027 Budget Highlights The 2027 Swimming Pool Fund reflects a 20% increase from 2026. The Swimming Pool Fund includes the salaries and benefits and operational costs associated with operating the aquatic center. The Aquatic Center has operated at a deficit for each of the past four years. As a result of these ongoing operating deficits, the Aquatic Center currently has an outstanding balance of $87,550 owed to the Village General Fund. As the Village develops the 2027 budget, staff has evaluated the level of General Fund support necessary to operate the Aquatic Center. In order to address the currently budgeted operating deficit, the proposed 2027 budget increases the General Fund levy support provided to the Aquatic Center by 63,795, or approximately 150%. While the increased General Fund contribution provides significant additional support to the Aquatic Center, staff believes that addressing the pool's financial position should be a shared responsibility between the Village and those who use the facility. Proposed fee increases would provide additional revenue directly from Aquatic Center users and reduce the reliance on property tax support. Reductions There are no notable reductions in the budget. SPECIAL REVENUE FUND Fund #215 Swimming Pool Fund Page 130 of 153 FY 2027 Operating & Capital Budget 73 Additions Swimming Pool yearly passes were increased $20 for residents and $25 for non -residents and daily passes were increased $2 for residents and non -residents. Salary and benefit allocations were increased to represent actual time spent. Staffing by Position Positions Pay Grade 2023 2024 2025 2026 2027 Life Guards 4 20.00 22.00 23.00 24.00 24.00 Admissions/Concessions 2 8.00 9.00 9.00 8.00 8.00 Total Authorized Positions 28.00 31.00 32.00 32.00 32.00 A percentage of the Recreation Director and Recreation Program Coordinator’s salaries and benefits are allocated to the pool due to their oversight of the pool, as well as a percentage of Public Services staff’s salaries and benefits are allocated to the pool due to daily maintenance and repairs. *These amounts reflect the actual individuals serving in each role and do not represent FTE counts. Revenues by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Yearly Passes 39,526 39,769 38,872 47,555 8,683 Daily Passes 20,850 30,084 20,000 32,158 12,158 Concessions 16,998 16,928 15,000 17,304 2,304 Pool Rental 2,860 3,173 2,000 2,541 541 Swim Team 4,000 4,400 4,400 4,400 - Donations 3,500 3,585 - 3,528 3,528 General Tax Dollars 30,700 42,000 42,000 105,795 63,795 Use of Reserve Funds - - - - - Total Expenditures 118,434 139,940 122,272 213,281 91,009 SPECIAL REVENUE FUND Fund #215 Swimming Pool Fund Page 131 of 153 FY 2027 Operating & Capital Budget 74 Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel 108,794 101,424 119,536 156,981 37,445 Operations 45,323 42,471 48,800 47,800 (1,000) Contractual Services 5,317 13,226 10,000 8,500 - Professional Development - - - - - Total Expenditures 159,434 157,121 178,336 213,281 34,945 Swimming Pool Fund Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Salaries 92,656 86,519 99,633 124,878 25,246 Taxes and Benefits 12,430 10,693 17,603 26,303 8,700 Utilities 9,625 9,337 11,000 10,000 (1,000) Maintenance 5,317 13,226 10,000 8,500 (1,500) Special Events 1,292 1,241 1,500 1,500 - Concessions 11,700 11,830 12,500 12,500 - Lifeguards 3,428 3,965 2,000 5,500 3,500 Admissions 279 246 300 300 - Equipment 1,842 164 1,000 1,000 - Operations 19,820 19,543 21,800 21,800 - Total Expenditures 159,434 157,121 178,336 213,281 34,945 Net Revenues Over/Under Expenditures. (47,860) (17,818) (56,064) - 56,064 Restricted Fund Balance after 2025 Audit (114,382) Projected Fund Balance Year End 2026 (87,550) Reserve Funds Needed to Balance Budget - Projected Fund Balance Year End 2027 (87,550) Reserve Fund Percentage -41% SPECIAL REVENUE FUND Fund #215 Swimming Pool Fund Page 132 of 153 FY 2027 Operating & Capital Budget 75 [Intentionally Left Blank] Page 133 of 153 FY 2027 Operating & Capital Budget 76 Departmental Summary The Future Streets Fund provides dedicated financial resources for future street construction, improvements, and related transportation infrastructure needs. The fund allows the Village to accumulate resources for future projects without relying solely on the annual operating budget. Responsibilities • Reserve resources for future street improvements and construction. • Support long-term transportation infrastructure planning. • Accumulate dedicated revenues for future street needs. • Fund eligible street-related capital projects. • Coordinate future street investments with the Village's capital improvement program. • Monitor fund balances and long-term infrastructure needs. 2027 Budget Highlights The 2027 Future Streets Fund reflects a 100% increase from 2026. The Future Streets Fund is expected to closed at the end of 2027 and all reserves are being transfer to the Capital Projects fund to cover costs of street projects. Reductions There are no notable reductions in the budget. Additions There are no notable additions in the budget. SPECIAL REVENUE FUND Fund #220 Future Streets Fund Page 134 of 153 FY 2027 Operating & Capital Budget 77 Staffing by Position There are personnel costs associated with this Special Revenue Fund. Revenues by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Developer Fees - - - - - Investment Income 6,418 5,956 2,200 - (2,200) Use of Reserve Funds - - - 108,660 108,660 Total Expenditures 6,418 5,956 2,200 108,660 108,660 Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel - - - - - Operations - - - 108,660 108,660 Contractual Services - - - - - Professional Development - - - - - Total Expenditures - - - 108,660 108,660 Future Streets Fund Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Capital Projects - - - 108,660 108,660 Total Expenditures - - - 108,660 108,660 Net Revenues Over/Under Expenditures. 6,418 5,956 2,200 - (110,860) Restricted Fund Balance after 2025 Audit 103,660 Projected Fund Balance Year End 2026 108,660 Reserve Funds Needed to Balance Budget 108,660 Projected Fund Balance Year End 2027 - Reserve Fund Percentage 0% SPECIAL REVENUE FUND Fund #220 Future Streets Fund Page 135 of 153 FY 2027 Operating & Capital Budget 78 Departmental Summary The Cable Programming Fund supports the production, broadcasting, and administration of local government and community programming. The fund provides resources for maintaining the Village's ability to communicate public meetings and community information through cable and related media platforms. Responsibilities • Support production and broadcasting of Village meetings and programs. • Maintain cable programming equipment and technology. • Support community and government access programming. • Coordinate cable-related services and vendors. • Maintain equipment necessary for local programming. • Evaluate opportunities to improve public access to Village information. • Manage dedicated cable programming revenues and expenditures. 2027 Budget Highlights The 2027 Cable Programming Fund reflects a 0% increase from 2026. The Cable Programming Fund includes the Salaries and Benefits as well as operational costs to operate Trollway TV . Reductions There are no notable reductions in the budget. Additions There are no notable additions in the budget. SPECIAL REVENUE FUND Fund #225 Cable Programming Fund Page 136 of 153 FY 2027 Operating & Capital Budget 79 Staffing by Position Positions Pay Grade 2023 2024 2025 2026 2027 Communications Coordinator 0.34 0.34 0.34 0.34 0.34 Cable Broadcasting Assistant 0.14 0.14 0.14 0.14 0.14 Total Authorized Positions 0.48 0.48 0.48 0.48 0.48 Revenues by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Franchise Fee 40,451 36,151 52,000 52,000 - Donations - - - - - Use of Reserve Funds - - - 1,263 1,263 Total Expenditures 40,451 36,151 52,000 53,263 1,263 Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel 33,197 35,446 34,469 37,314 2,872 Operations 2,773 897 3,750 3,019 (731) Contractual Services 10,832 11,822 11,750 12,652 902 Professional Development 230 230 230 250 20 Total Expenditures 47,031 48,394 50,199 53,263 3,064 Cable Programming Fund Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Salaries 27,023 28,828 27,954 32,499 4,545 Taxes and Benefits 6,173 6,618 6,515 4,842 1,673 Contractual Services 10,832 11,822 11,750 12,652 902 Operations 3,003 1,127 3,980 3,269 (711) Total Expenditures 47,031 48,394 50,199 53,263 3,064 Net Revenues Over/Under Expenditures. (6,580) (12,244) 1,801 - (1,801) Restricted Fund Balance after 2025 Audit 18,935 Projected Fund Balance Year End 2026 20,736 Reserve Funds Needed to Balance Budget 1,263 Projected Fund Balance Year End 2027 21,999 Reserve Fund Percentage 41% SPECIAL REVENUE FUND Fund #225 Cable Programming Fund Page 137 of 153 FY 2027 Operating & Capital Budget 80 Departmental Summary The Southwest Dane Outreach Fund supports regional outreach and human services programs serving residents of Mount Horeb and the surrounding Southwest Dane County area. The program coordinates grant funding, municipal contributions, and other resources to provide community-based assistance. Responsibilities • Support regional senior outreach and human services programs. • Administer funding received through county grants and municipal contributions. • Support nutrition and meal programs. • Coordinate community outreach services. • Support programs for older adults and other community members. • Manage program revenues, grants, and expenditures. • Coordinate with participating municipalities and regional partners. • Evaluate community needs and program effectiveness. 2027 Budget Highlights The 2027 Southwest Dane Outreach Fund reflects a 26% increase from 2026. The Southwest Dane Outreach Fund includes salaries and benefits, professional development as well as the operational expenditures required to operate the Mount Horeb Senior Center. Reductions There are no notable reductions in the budget. Additions Program expenditures went up 30,040 due to…. SPECIAL REVENUE FUND Fund #230 Southwest Dane Outreach Fund Page 138 of 153 FY 2027 Operating & Capital Budget 81 Staffing by Position Positions Pay Grade 2023 2024 2025 2026 2027 Outreach Director 11 1.00 1.00 1.00 1.00 1.00 Case Manager 7 1.00 1.00 1.00 1.00 1.00 Nutrition Manager 5 0.50 0.50 0.50 0.50 0.50 Total Authorized Positions 2.50 2.50 2.50 2.50 2.50 Revenues by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference County Grants 136,205 133,099 134,118 151,049 16,931 Municipal Contributions 38,804 40,085 41,407 42,773 1,366 Village Mount Horeb 48,953 50,568 52,237 53,961 1,724 Transfers - - 7,816 - (7,816) Fundraising 23,920 28,230 7,500 15,000 7,500 Investment Income 16,062 17,296 150 7,267 7,117 Donations 18,798 7,459 10,000 10,000 - Use of Reserve Funds - - - - - Total Expenditures 259,756 277,035 253,228 307,150 53,922 Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel 196,555 203,637 214,109 217,560 3,451 Operations 16,977 16,366 15,076 53,221 38,145 Contractual Services - - 3,500 225 (3,275) Professional Development 827 1,452 750 2,430 1,680 Total Expenditures 214,359 221,454 233,435 273,436 40,001 SPECIAL REVENUE FUND Fund #230 Southwest Dane Outreach Fund Page 139 of 153 FY 2027 Operating & Capital Budget 82 Southwest Dane Outreach Fund Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Salaries 130,476 136,990 137,200 136,850 (250) Taxes and Benefits 55,834 61,929 65,259 65,510 (3,749) Nutrition 5,050 3,999 2,845 350 (2,495) Outreach 11,927 13,366 12,231 41,871 29,640 Contractual Services - - 3,500 225 (3,275) Professional Development 827 1,452 750 2,430 1,680 Total Expenditures 214,359 221,454 233,435 273,436 40,001 Net Revenues Over/Under Expenditures. 45,397 55,581 19,793 33,714 13,921 Restricted Fund Balance after 2025 Audit 334,492 Projected Fund Balance Year End 2026 354,285 Reserve Funds Needed to Balance Budget - Projected Fund Balance Year End 2027 387,999 Reserve Fund Percentage 142% SPECIAL REVENUE FUND Fund #230 Southwest Dane Outreach Fund Page 140 of 153 FY 2027 Operating & Capital Budget 83 [Intentionally Left Blank] Page 141 of 153 FY 2027 Operating & Capital Budget 84 Departmental Summary The Mount Horeb Public Library Fund supports the operation and delivery of public library services to the Mount Horeb community. The fund accounts for library staffing, facilities, collections, programming, technology, and other resources necessary to provide accessible library services. Responsibilities • Provide public library services and resources. • Support library staffing and employee development. • Maintain library collections and materials. • Provide educational, cultural, and community programming. • Maintain library technology and equipment. • Operate and maintain the library facility. • Support children's, teen, adult, and community programs. • Coordinate with Dane County and other library partners. • Manage library grants, contributions, fees, and other revenues. • Plan for long-term library facility, technology, and service needs. 2027 Budget Highlights The 2027 Mount Horeb Public Library Fund reflects a 4% increase from 2026. The Mount Horeb Public Library Fund includes salaries and benefits, professional development as well as the operational expenditures required to operate the Mount Horeb Public Library. Reductions There are no notable reductions in the budget. Additions The Dane County Library Grant increased 6%. SPECIAL REVENUE FUND Fund #240 Mount Horeb Public Library Fund Page 142 of 153 FY 2027 Operating & Capital Budget 85 Staffing by Position Positions Pay Grade 2023 2024 2025 2026 2027 Library Director 1.00 1.00 1.00 1.00 1.00 Adult Services Librarian 1.00 1.00 1.00 1.00 1.00 Circulation Supervisor 1.00 1.00 1.00 1.00 1.00 Technical Services Coordinator 1.00 1.00 1.00 1.00 1.00 Youth Services Librarian 1.00 1.00 1.00 1.00 1.00 Librarian II 0.50 0.50 0.50 0.50 0.50 Librarian I 0.45 0.45 0.45 0.45 0.45 Library Circulation 0.50 0.50 0.50 0.50 0.50 Library Assistant 0.45 0.45 0.45 0.45 0.45 Clerk(s) 2.15 2.15 2.15 2.15 2.15 Summer Program Assistant 0.25 0.25 0.25 0.25 0.25 Shelver(s) 0.33 0.33 0.33 0.33 0.33 Total Authorized Positions 9.63 9.63 9.63 9.63 9.63 Revenues by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Dane County Grant 225,955 245,789 258,841 275,303 16,462 Other County Grant(s) 30,543 29,714 33,949 39,532 5,583 Fines – Overdue Materials 8 - - - - Fines – Lost/Damaged 2,399 2,243 2,000 2,000 - Meeting Room Fees 166 288 150 150 - Miscellaneous 2,936 1,992 2,600 1,200 (1,400) Children’s Program 1,775 975 - - - Adults Program - - - - - Investment Income 1,663 1,446 - 693 693 Donations 9,529 2,111 1,000 1,000 - Village of Mount Horeb 512,132 530,057 535,358 551,418 16,061 Use of Reserve Funds - - - 7,029 7,029 Total Expenditures 792,424 820,683 838,898 883,325 44,427 SPECIAL REVENUE FUND Fund #240 Mount Horeb Public Library Fund Page 143 of 153 FY 2027 Operating & Capital Budget 86 Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel 563,483 586,367 611,130 644,722 33,593 Operations 215,787 159,869 146,003 141,811 (4,192) Contractual Services 88,302 86,474 91,745 93,439 1,694 Professional Development 4,745 4,394 4,313 3,353 (960) Total Expenditures 872,316 837,105 853,191 883,325 30,134 Mount Horeb Public Library Fund Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Salaries 436,072 452,052 471,502 509,506 38,004 Taxes and Benefits 127,411 134,316 139,627 135,216 (4,411) Building Maintenance 124,531 67,860 75,078 72,896 (2,182) Contractual Services 50,199 50,938 52,817 53,343 526 Operations 18,876 16,679 17,225 16,820 (405) Professional Development 4,745 4,394 4,313 3,353 (960) Programming 9,672 9,186 7,359 7,506 147 Materials 90,376 79,158 73,957 74,388 431 Technology 3,041 3,181 3,297 3,297 - Equipment 7,395 19,342 8,015 7,000 (1,015) Total Expenditures 872,316 837,105 853,191 883,325 30,134 Net Revenues Over/Under Expenditures. (79,892) (16,422) (14,293) - 14,293 Restricted Fund Balance after 2025 Audit 121,856 Projected Fund Balance Year End 2026 92,646 Reserve Funds Needed to Balance Budget 7,029 Projected Fund Balance Year End 2027 85,617 Reserve Fund Percentage 10% SPECIAL REVENUE FUND Fund #240 Mount Horeb Public Library Fund Page 144 of 153 FY 2027 Operating & Capital Budget 87 [Intentionally Left Blank] Page 145 of 153 FY 2027 Operating & Capital Budget 88 Departmental Summary The Library Special Projects Fund provides dedicated resources for specific library projects, programs, equipment, and improvements outside the library's routine operating budget. Responsibilities • Fund designated library special projects. • Support one-time equipment and technology purchases. • Provide resources for special programs and initiatives. • Manage restricted contributions and other designated revenues. • Support projects that enhance library services and facilities. • Maintain appropriate fund balances for future special projects. 2027 Budget Highlights The 2027 Library Special Projects Fund reflects a 56% increase from 2026. The Library Special Projects Fund includes Mount Horeb Community Fund Grant and Beyond the Page Funding. Reductions There are no notable reductions in the budget. Additions There are no notable additions in the budget. SPECIAL REVENUE FUND Fund #241 Library Special Projects Fund Page 146 of 153 FY 2027 Operating & Capital Budget 89 Staffing by Position There are personnel costs associated with this Special Revenue Fund. Revenues by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Investment Income 23,613 29,567 1,800 5,793 3,993 Community Foundation 5,000 7,166 5,000 5,000 - Other Grants 4,900 1,000 - - - Donations 5,000 - - - - Miscellaneous Income 4,900 25,633 - - - Total Expenditures 41,113 63,366 6,800 10,793 3,993 Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel - - - - - Operations 41,113 63,366 6,800 10,793 3,993 Contractual Services - - - - - Professional Development - - - - - Total Expenditures 41,113 63,366 6,800 10,793 3,993 Library Special Projects Fund Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Operations 41,113 63,366 6,800 10,793 3,993 Total Expenditures 41,113 63,366 6,800 10,793 3,993 Net Revenues Over/Under Expenditures. 25,749 49,902 900 1,586 686 Restricted Fund Balance after 2025 Audit 36,607 Projected Fund Balance Year End 2026 37,507 Reserve Funds Needed to Balance Budget - Projected Fund Balance Year End 2027 39,093 Reserve Fund Percentage 425% SPECIAL REVENUE FUND Fund #241 Library Special Projects Fund Page 147 of 153 FY 2027 Operating & Capital Budget 90 Departmental Summary The Employee Retirement Insurance Fund is a dedicated fund used to account for the Village's employer -paid retirement insurance obligations and related costs. The fund provides a separate financial structure for budgeting, funding, and administering eligib le employee retirement insurance expenses. Responsibilities • Budget and account for employer retirement insurance obligations. • Receive revenues dedicated to retirement insurance costs. • Pay eligible retirement insurance premiums and related expenses. • Monitor projected retirement insurance costs and funding requirements. • Coordinate with insurance providers and other applicable benefit administrators. • Maintain accurate financial records for retirement insurance expenditures. • Review annual funding needs and recommend appropriate levy levels. • Monitor fund balance and long-term financial sustainability. • Ensure expenditures comply with applicable Village policies and funding restrictions. • Incorporate changes in employee participation, premiums, and benefit costs into annual budget projections. 2027 Budget Highlights The 2027 Employee Retirement Insurance Fund reflects a 10% increase from 2026. The Employee Retirement Insurance Fund includes the monthly health insurance payout of five former employees. Reductions Removed General Fund levy support due to the healthy fund balance. Additions There are no notable additions in the budget. SPECIAL REVENUE FUND Fund #250 Employee Retirement Insurance Fund Page 148 of 153 FY 2027 Operating & Capital Budget 91 Staffing by Position There are personnel costs associated with this Special Revenue Fund. Revenues by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Investment Income 20,291 20,746 3,000 8,867 5,867 Village of Mount Horeb 40,000 40,000 30,000 - (30,000) Use of Reserve Funds - - - 32,383 32.383 Total Expenditures 60,291 60,746 33,000 41,250 (24,133) Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel - - - - - Operations 7,147 10,643 37,500 41,250 3,750 Contractual Services - - - - - Professional Development - - - - - Total Expenditures 7,417 10,643 37,500 41,250 3,750 Employee Retirement Insurance Fund Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Health Insurance Payout 26,317 34,015 33,000 36,300 3,300 Miscellaneous Expenses (19,170) (23,372) 4,500 4,950 450 Total Expenditures 7,417 10,643 37,500 41,250 3,750 Net Revenues Over/Under Expenditures. 53,144 50,103 (4,500) - 4,500 Restricted Fund Balance after 2025 Audit 371,074 Projected Fund Balance Year End 2026 374,992 Reserve Funds Needed to Balance Budget 32,383 Projected Fund Balance Year End 2027 342,609 Reserve Fund Percentage 831% SPECIAL REVENUE FUND Fund #250 Employee Retirement Insurance Fund Page 149 of 153 FY 2027 Operating & Capital Budget 92 Departmental Summary The Tourism Promotion Fund supports activities that promote Mount Horeb as a destination for visitors and encourages tourism -related economic activity within the community. The fund provides resources for tourism marketing, promotion, events, and related initiatives. Responsibilities • Promote Mount Horeb as a tourism destination. • Support tourism marketing and promotional activities. • Fund tourism-related events and initiatives. • Coordinate with local businesses and tourism organizations. • Support visitor information and community promotion. • Promote local attractions, businesses, and community events. • Manage dedicated tourism revenues and expenditures. • Evaluate tourism initiatives based on community and economic impact. 2027 Budget Highlights The 2027 Tourism Promotion Fund reflects a 0% increase from 2026. The Tourism Promotion Fund sends 80% of revenues to the Chamber of Commerce and 20% to the Village’s General Fund. Reductions There are not notable reductions in the budget. Additions There are no notable additions in the budget. SPECIAL REVENUE FUND Fund #260 Tourism Promotion Fund Page 150 of 153 FY 2027 Operating & Capital Budget 93 Staffing by Position There are personnel costs associated with this Special Revenue Fund. Revenues by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Overnight Lodging Tax 88,413 77,916 144,000 144,000 - Total Expenditures 88,413 77,916 144,000 144,000 - Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel - - - - - Operations 82,547 68,745 144,000 144,000 - Contractual Services - - - - - Professional Development - - - - - Total Expenditures 82,547 68,745 144,000 144,000 - Tourism Promotion Fund Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Chamber of Commerce 78,668 66,632 115,200 115,200 - Miscellaneous Expenses 3,879 2,113 28,800 28,800 - Total Expenditures 82,547 68,745 144,000 144,000 - Net Revenues Over/Under Expenditures. 5,866 9,170 - - - Restricted Fund Balance after 2025 Audit 30,672 Projected Fund Balance Year End 2026 30,672 Reserve Funds Needed to Balance Budget - Projected Fund Balance Year End 2027 30,672 Reserve Fund Percentage 21% SPECIAL REVENUE FUND Fund #260 Tourism Promotion Fund Page 151 of 153 FY 2027 Operating & Capital Budget 94 Departmental Summary The Revolving Loan Fund provides financial resources for eligible economic development and community improvement activities. The fund is designed to preserve and reinvest loan repayments and other dedicated resources to support future projects. Responsibilities • Administer eligible revolving loan activities. • Provide financial assistance for qualifying economic development projects. • Monitor outstanding loans and repayments. • Maintain accurate loan and financial records. • Reinvest loan repayments into future eligible projects. • Support local business development and community investment. • Ensure activities comply with applicable program requirements. 2027 Budget Highlights The 2027 Revolving Loan Fund reflects a 34% decrease from 2026. The Revolving Loan Fund currently has two recipients: Into the Driftless, LLC and Floss Please. Reductions There are not notable reductions in the budget. Additions There are no notable additions in the budget. SPECIAL REVENUE FUND Fund #280 Revolving Loan Fund Page 152 of 153 FY 2027 Operating & Capital Budget 95 Staffing by Position There are personnel costs associated with this Special Revenue Fund. Revenues by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Investment Income 16,941 18,103 24,421 28,501 4,080 Principle Payments 22,150 24,720 32,353 32,676 322 Total Expenditures 39,091 42,823 56,577 61,177 4,402 Expenditures by Category 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Personnel - - - - - Operations - - - - - Contractual Services 2,437 - - 23,500 23,500 Professional Development - - - - - Total Expenditures 2,437 - - 23,500 23,500 Tourism Promotion Fund Expenditures 2024 Actual 2025 Actual 2026 Budget 2027 Budget Difference Contractual Services - - - 16,000 16,000 Econ. Development Loan - - - 7,500 7,500 Total Expenditures - - - 23,500 23,500 Net Revenues Over/Under Expenditures. 36,654 42,823 56,577 37,677 (19,098) Restricted Fund Balance after 2025 Audit 159,252 Projected Fund Balance Year End 2026 216,027 Reserve Funds Needed to Balance Budget - Projected Fund Balance Year End 2027 253,704 Reserve Fund Percentage 1,080% SPECIAL REVENUE FUND Fund #280 Revolving Loan Fund Page 153 of 153