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-BUDGET PLANNING Wednesday, September 23, 2026 at 5:00 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. l 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. k 5) Presentations 6) Chair's Report 7) Staff Reports 8) Agenda Items a. Budget Workshop #1: Initial Capital Improvement Plan b. Review Upcoming Meeting Dates & Times 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 19 • 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 19 Agenda Item Report Finance/Personnel Committee: Wednesday, September 23, 2026 Agenda Items: Budget Workshop #1: Initial Capital Improvement Plan Recommendation Background Financial Impact Attachments Prepared By 1. 2027 - 2031 Capital Improvement Plan Page 3 of 19 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 2,217,415 3,972,061 3,142,938 3,311,943 2,533,243 15,177,600 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 1,343,641 310,000 325,000 275,000 225,000 2,478,641 Water Utility 2,099,371 1,300,000 332,000 55,000 155,000 3,941,371 General Fund Reserves - - - - - - Total Funding Sources 5,861,427$ 8,113,615$ 6,485,448$ 6,382,053$ 5,700,653$ 32,543,196$ Proposed Capital Projects by Purpose Administration - - 45,000 - - 45,000 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 250,000 4,411,109 4,411,109 4,411,109 4,411,109 17,894,436 Street Rehabilitation 125,000 150,000 661,800 100,000 285,200 1,322,000 Street Reconstruction 3,372,141 2,489,400 - 737,300 165,800 6,764,641 Technology and Systems 115,450 46,870 41,903 43,408 44,408 292,039 Total Capital Projects by Purpose 5,861,927$ 8,113,615$ 6,485,448$ 6,382,053$ 5,700,653$ 32,543,696$ Proposed Capital Projects by Department Administration 75,000 - 45,000 - - 120,000 Clerk's Office 8,000 - - - - 8,000 Police 117,486 105,986 105,986 108,986 108,986 547,430 Public Services 1,462,879 1,595,650 943,050 1,118,550 372,250 5,492,379 Parks/Forestry 374,450 4,420,979 4,420,012 4,420,517 4,420,517 18,056,476 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 1,343,641 315,000 325,000 275,000 225,000 2,483,641 Water Utility 2,099,371 1,300,000 332,000 55,000 155,000 3,941,371 Total Capital Projects by Dept 5,861,427$ 8,113,615$ 6,485,448$ 6,382,053$ 5,700,653$ 32,543,197$ Borrowings G.O. Debt 2,222,415 3,967,061 3,358,494 3,522,499 2,748,799 15,819,266 Electric Revenue Bonds 184,000 375,000 288,000 359,000 415,000 1,621,000 Sewer Revenue Bonds 1,343,641 315,000 325,000 275,000 225,000 2,483,641 Water Revenue Bonds 2,099,371 1,300,000 332,000 55,000 155,000 3,941,371 Total Borrowings 5,849,427$ 5,957,061$ 4,303,494$ 4,211,499$ 3,543,799$ 23,865,278$ Village of Mount Horeb | 2027 - 2031 Capital Improvement Plan 1 Page 4 of 19 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 There are no Administration Projects slated for FY 2027 Administration Total - - - - - - - - - - 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 - - - - - 11,000 11,000 - 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 - - - - 90,000 521,000 340,000 - 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 5 of 19 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 Park Improvement Total 250,000 250,000 - - - - - - - 250,000 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 1,775,000 75,000 - - - - 500,000 1,200,000 - 1,775,000 10-2027-002 N. Brookwood Drive 1,597,141 720,129 - - - - 322,641 554,371 - 1,597,141 Street Reconstruction Total 3,372,141 795,129 - - - - 822,641 1,754,371 - 3,372,141 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 5,000 5,000 - - - - - - - 5,000 11-2027-002 Cable Broadcasting Equipment 75,000 75,000 - - - - - - - 75,000 Technology & Systems Total 115,450 89,450 - - - 21,000 - 5,000 - 115,450 Grand Total 5,861,927 2,217,415 - 5,000 12,000 184,000 1,343,641 2,099,371 - 5,844,927 2027 Project Estimate Funding Sources 2027 Borrowings Village of Mount Horeb | 2027 - 2031 Capital Improvement Plan 3 Page 6 of 19 Capital Improvement Plan 2027 Project Costs Village of Mount Horeb | 2027 - 2031 Capital Improvement Plan 4 Page 7 of 19 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 5 Page 8 of 19 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 6 Page 9 of 19 Capital Improvement Plan 2028 Project Costs Village of Mount Horeb | 2027 - 2031 Capital Improvement Plan 7 Page 10 of 19 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 8 Page 11 of 19 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 9 Page 12 of 19 Capital Improvement Plan 2029 Project Costs Village of Mount Horeb | 2027 - 2031 Capital Improvement Plan 10 Page 13 of 19 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 2029 Borrowings Village of Mount Horeb | 2027 - 2031 Capital Improvement Plan 11 Page 14 of 19 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 12 Page 15 of 19 Capital Improvement Plan 2030 Project Costs Village of Mount Horeb | 2027 - 2031 Capital Improvement Plan 13 Page 16 of 19 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 14 Page 17 of 19 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 15 Page 18 of 19 Village of Mount Horeb 2027 Budget Calendar No later than July 2026: Department heads meet with their respective committees to discuss and recommend capital purchase requests for the 2027-2031 budget years. July 31, 2026: Department requests for Capital Improvement purchases for years 2027- 2031 due to the Village Administrator. August 7, 2026: Village Administrator provides preliminary 2026 operating budget to department heads for review. August 24-28, 2026: Department heads meet with Village Administrator and Treasurer to discuss 2027 operating and capital budgets. Finance & Personnel Meetings: • September 23, 2026: 5:00 p.m. Finance and Personnel Committee meets to discuss 2027 budget and 2027 – 2031 Capital Improvement Plan (data for review to be distributed by September 18, 2026) • October 7, 2026: 4:00 p.m. Finance and Personnel Committee meeting, with department heads in attendance, to present 2025 budget requests • October 14, 2026: 5:00 p.m. Finance and Personnel Committee meeting to continue budget work • October 21, 2026: 5:00 p.m. Finance and Personnel Committee meeting to continue budget work (if necessary) October 29, 2026: Notice of 2027 Proposed Budget Public Hearing is printed/published in Mount Horeb Mail. (Treasurer must submit public hearing packet and notice by 1:00PM 10/22 /2026 to meet this deadline). November 4, 2026: Village Administrator presents 2027 budget and 2027-2031 Capital Improvement Plan to Village Board. Village Board sets a public hearing for November 18, 2026. November 18, 2026: Village Board holds public hearing on 2027 budget and 2027-2031 Capital Improvement Plan followed by budget adoption. Page 19 of 19