Utility Commission Meeting — Agenda Packet

Administrative Offices Municipal Building - 138 East Main Street Mount Horeb, Wisconsin 53572 608.437.6884 | mounthorebwi.info Utility Commission Agenda Tuesday, September 8, 2026 at 5:30 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. j 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. d a. Consideration of August 11, 2026 Meeting Minutes b. Consider Bank Account Information & Check Registers for August 2026 5) Presentation a. Presentation from the Village Engineer regarding East Side Sewer Capacity 6) Chair's Report 7) Staff Reports a. Electric Superintendent Report b. Water Superintendent Report c. Wastewater Superintendent Report 8) Action Items a. Consider Approval of Contract Amendment for WPPI Services Agreement through 2073 b. Consider approval of Contracting with Baker Tilly to Prepare Rate Increases for Wastewater Utility 9) Adjournment Page 1 of 76 *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. • 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 76 Page 3 of 76 Page 4 of 76 Page 5 of 76 Transfers In/(Out): Sales Tax Payment (12,091.15) $ Transfer from Village - sales tax 1,539.89 $ WPPI Monthly Payment (662,921.39) $ Transfer to Village - Vouchers (391,984.20) $ Transfer to Village - Payroll (159,567.42)$ Transfer to Village - Garb/Recyc, Ins, PILOT, Interfund -$ Transfer to Special Funds -$ WDOR License fee assessment -$ Safe Drinking Water Loan-Expense Reimbursement -$ WI Fluoride Pump Equipment Grant Received 14,468.00 $ Checking Account Balance Electric Utility 1,468,452.46 Water Utility 2,070,329.28 Sewer Utility 3,693,622.37 Total Checking Account Balance 7,232,404.12 Transfers In/Out: None Special Funds Account Balance Electric Utility-General 377,642.86 * Electric Utility-Special Redemption Fund 656,981.33 Electric Utility-Depreciation Reserve Fund 2,511,414.81 * Electric Utility-Debt Service Reserve Fund - Electric Utility-Construction Fund 84,551.35 Electric Utility Balance 3,630,590.35$ Water Utility-General (87,983.76) Water Utility-Special Redemption Fund 99,588.49 Water Utility-Verizon Security Deposit 15,808.29 Water Utility-Depreciation Reserve Fund 527,681.07 Water Utility-Debt Service Reserve Fund 407,476.86 Water Utility Balance 962,570.95$ Sewer Utility-General (2,378,790.00) Sewer Utility-Special Redemption Fund 478,532.37 Sewer Utility-Debt Service Reserve Fund - Sewer Utility-Environmental Impact Fee 54,760.74 Sewer Utility-Replacement Fund 1,801,374.47 Sewer Utility-Depreciation Reserve Fund 436,141.99 Sewer Utility Balance 392,019.57$ Total Special Funds Investment Account 4,985,180.87$ W/T Bond payments - Water & Wastewater Bond Interest -$ Transfer to Village-Interfund TrueUp - $ Transfer from Village - - $ Bond Issuance, Waterworks System Revenue Bond - $ *RECORDED VALUE PRIOR TO PROFILE 60 CALCULATION; DJS MOUNT HOREB UTILITIES FOR THE MONTH ENDING 08/31/26 Checking Account Information Special Funds Account Information Page 6 of 76 VILLAGE OF MOUNT HOREB Check Register - CK REGISTER-UTILITY COMMISSION US BANK Page: 1 Check Issue Dates: 8/1/2026 - 8/31/2026 Sep 03, 2026 09:16AM Report Criteria: Only merchant vendors included Report type: GL detail Vendor.Vendor number = 2461 Check.Type = {<>} "Adjustment" Invoice Detail.GL account (3 Characters) = "910","920","930" GL Check Check Vendor Invoice Invoice Invoice Check Description Period Issue Date Number Number Payee Number GL Account Amount Amount 26081901 ADOBE SYSTEMS INCORPORATED 08/26 08/19/2026 26081901 2461 U.S. BANK 6417-353539 930-583100- 30 19.99 19.99 GIS MAPPING Total ADOBE SYSTEMS INCORPORATED: 19.99 CORE & MAIN LP 08/26 08/19/2026 26081901 2461 U.S. BANK 2527-Z36566 910-110712-000 19,040.00 19,040.00 112 2S METERS 08/26 08/19/2026 26081901 2461 U.S. BANK 7887-Z17969 920-134600- 00 177.00 177.00 FLEX-NET BOX WARRANTY PR 08/26 08/19/2026 26081901 2461 U.S. BANK 7887-Z26281 920-134600- 00 141.00 141.00 WARRANTY METER REPLACEM 08/26 08/19/2026 26081901 2461 U.S. BANK 7887-Z42835 920-565100- 30 479.72 479.72 2-6 INCH MAIN BANDS 08/26 08/19/2026 26081901 2461 U.S. BANK 7887-Z45115 920-134600- 00 424.00 424.00 3/4 INCH WARRANTY PRO- RAT Total CORE & MAIN LP: 20,261.72 ELECTRICAL TESTING LABORATORY LLC 08/26 08/19/2026 26081901 2461 U.S. BANK 2527-45444 910-556200- 30 553.50 553.50 GLOVE AND SLEEVE TESTING Total ELECTRICAL TESTING LABORATORY LLC: 553.50 KIMBALL MIDWEST 08/26 08/19/2026 26081901 2461 U.S. BANK 2527-104646 910-556200- 30 336.24 336.24 PAINT Total KIMBALL MIDWEST: 336.24 MADISON GAS & ELECTRIC 08/26 08/19/2026 26081901 2461 U.S. BANK 6917-840740 910-556200- 30 55.35 55.35 ELECTRIC 08/26 08/19/2026 26081901 2461 U.S. BANK 6917-840740 920-564100- 30 82.06 82.06 WATER 08/26 08/19/2026 26081901 2461 U.S. BANK 6917-840740 930-582100- 20 128.58 128.58 SEWER 08/26 08/19/2026 26081901 2461 U.S. BANK 6917-840740 930-582100- 20 112.68 112.68 BILLING ERROR ADJ FROM JU 08/26 08/19/2026 26081901 2461 U.S. BANK 6917-840740 920-564100- 30 112.68- 112.68- BILLING ERROR ADJ FROM JU Page 7 of 76 VILLAGE OF MOUNT HOREB Check Register - CK REGISTER-UTILITY COMMISSION US BANK Page: 2 Check Issue Dates: 8/1/2026 - 8/31/2026 Sep 03, 2026 09:16AM GL Check Check Vendor Invoice Invoice Invoice Check Description Period Issue Date Number Number Payee Number GL Account Amount Amount Total MADISON GAS & ELECTRIC: 265.99 MILLER & SONS INC 08/26 08/19/2026 26081901 2461 U.S. BANK 6417-071026 930-585600- 30 21.98 21.98 LAUNDRY DETERGENT 08/26 08/19/2026 26081901 2461 U.S. BANK 6417-072426 930-585600- 30 46.33 46.33 GENERAL SUPPLIES Total MILLER & SONS INC: 68.31 MOUNT HOREB AUTO SUPPLY INC 08/26 08/19/2026 26081901 2461 U.S. BANK 2527-642362 910-557100- 30 777.22 777.22 BATTERIES FOR SUBSTATION 08/26 08/19/2026 26081901 2461 U.S. BANK 6417-642463 930-583200- 30 21.22 21.22 GENERATOR COOLANT 08/26 08/19/2026 26081901 2461 U.S. BANK 7232-642893 930-583300- 30 4.00 4.00 BLOWER OIL FILTER 08/26 08/19/2026 26081901 2461 U.S. BANK 7232-642893 930-583200- 30 102.51 102.51 LILLE WATER PUMP/COOLANT Total MOUNT HOREB AUTO SUPPLY INC: 904.95 NCL OF WISCONSIN INC 08/26 08/19/2026 26081901 2461 U.S. BANK 4019-538637 930-582710- 30 1,266.41 1,266.41 DO PROBE, HANDHELD 08/26 08/19/2026 26081901 2461 U.S. BANK 6417-538506 930-582710- 30 389.27 389.27 LAB SUPPLIES Total NCL OF WISCONSIN INC: 1,655.68 O'REILLY AUTO PARTS 08/26 08/19/2026 26081901 2461 U.S. BANK 7559-071426 930-583200- 30 18.97 18.97 MOTOR OIL 08/26 08/19/2026 26081901 2461 U.S. BANK 7559-4406- 4 930-583200- 30 18.97- 18.97- MOTOR OIL 08/26 08/19/2026 26081901 2461 U.S. BANK 7559-4406- 4 930-583200- 30 17.98 17.98 MOTOR OIL Total O'REILLY AUTO PARTS: 17.98 PITNEY BOWES GLOBAL FINANCIAL SERVICES 08/26 08/19/2026 26081901 2461 U.S. BANK 6917-332268 910-592100- 30 95.01 95.01 POSTAGE MACHINE LEASE 08/26 08/19/2026 26081901 2461 U.S. BANK 6917-332268 920-592100- 30 71.27 71.27 POSTAGE MACHINE LEASE 08/26 08/19/2026 26081901 2461 U.S. BANK 6917-332268 930-585100- 30 71.27 71.27 POSTAGE MACHINE LEASE Total PITNEY BOWES GLOBAL FINANCIAL SERVICES: 237.55 POSTMASTER 08/26 08/19/2026 26081901 2461 U.S. BANK 2527-072311 910-556200- 30 12.65 12.65 DT SUB OIL SAMPLE SHIPPING Page 8 of 76 VILLAGE OF MOUNT HOREB Check Register - CK REGISTER-UTILITY COMMISSION US BANK Page: 3 Check Issue Dates: 8/1/2026 - 8/31/2026 Sep 03, 2026 09:16AM GL Check Check Vendor Invoice Invoice Invoice Check Description Period Issue Date Number Number Payee Number GL Account Amount Amount Total POSTMASTER: 12.65 PREMIER COOPERATIVE 08/26 08/19/2026 26081901 2461 U.S. BANK 1609-003981 910-593300- 30 113.19 113.19 TR 21 OIL CHANGE 08/26 08/19/2026 26081901 2461 U.S. BANK 1609-202630 910-556200- 30 38.95 38.95 RYE SEED 08/26 08/19/2026 26081901 2461 U.S. BANK 2527-202576 910-556200- 30 116.00 116.00 SPRAY 08/26 08/19/2026 26081901 2461 U.S. BANK 2527-403913 910-556200- 30 16.98 16.98 SCREWS AND ANT TRAPS 08/26 08/19/2026 26081901 2461 U.S. BANK 6218-003958 910-593300- 30 902.27 902.27 TIRES FOR SKIDDER 08/26 08/19/2026 26081901 2461 U.S. BANK 6218-003958 920-593300- 30 300.75 300.75 TIRES FOR SKIDDER 08/26 08/19/2026 26081901 2461 U.S. BANK 6218-402898 910-556200- 30 2.93 2.93 SPRING 08/26 08/19/2026 26081901 2461 U.S. BANK 7232-070626 930-583400- 30 67.90 67.90 PAINT SUPPLIES 08/26 08/19/2026 26081901 2461 U.S. BANK 7232-070726 930-583400- 30 97.96 97.96 DOOR REPAIR/WEATHERSTRIP 08/26 08/19/2026 26081901 2461 U.S. BANK 7232-071626 930-583200- 30 6.07 6.07 SPW GENERATOR SPRINGS 08/26 08/19/2026 26081901 2461 U.S. BANK 7232-071626 930-585600- 30 7.99 7.99 CLEANING SUPPLIES 08/26 08/19/2026 26081901 2461 U.S. BANK 7887-459355 920-565000- 30 13.99 13.99 BALL VALVE SAMPLE TAP WELL 08/26 08/19/2026 26081901 2461 U.S. BANK 9992-003936 910-593300- 30 69.00 69.00 VALVE STEM TRENCHER TIRE Total PREMIER COOPERATIVE: 1,753.98 QUILL CORPORATION 08/26 08/19/2026 26081901 2461 U.S. BANK 6917-495148 930-585100- 30 237.53 237.53 TONER Total QUILL CORPORATION: 237.53 SLATE REOCK FR LLC 08/26 08/19/2026 26081901 2461 U.S. BANK 1609-150567 910-593000- 30 393.21 393.21 CLOTHING ALLOWANCE GARR 08/26 08/19/2026 26081901 2461 U.S. BANK 1609-56778 910-593000- 30 161.99- 161.99- GARRETT LEIS CLOTHING ALL Total SLATE REOCK FR LLC: 231.22 STAFFORD ROSENBAUM LLP 08/26 08/19/2026 26081901 2461 U.S. BANK 0462-213102 930-585510- 20 175.00 175.00 WASTEWATER ADAPTIVE MAN Total STAFFORD ROSENBAUM LLP: 175.00 UNITED STATES CELLULAR CORPORATION 08/26 08/19/2026 26081901 2461 U.S. BANK 2527-812026 910-592100- 30 31.50 31.50 TABLETS 08/26 08/19/2026 26081901 2461 U.S. BANK 2527-812026 920-110790-000 110.29 110.29 TABLETS 08/26 08/19/2026 26081901 2461 U.S. BANK 2527-812026 930-583100- 30 25.49 25.49 TABLETS Page 9 of 76 VILLAGE OF MOUNT HOREB Check Register - CK REGISTER-UTILITY COMMISSION US BANK Page: 4 Check Issue Dates: 8/1/2026 - 8/31/2026 Sep 03, 2026 09:16AM GL Check Check Vendor Invoice Invoice Invoice Check Description Period Issue Date Number Number Payee Number GL Account Amount Amount Total UNITED STATES CELLULAR CORPORATION: 167.28 WISCONSIN STATE LABORATORY OF HYGIENE 08/26 08/19/2026 26081901 2461 U.S. BANK 7887-846602 920-564100- 30 1,471.00 1,471.00 LEAD,COPPER AND FLUORIDE Total WISCONSIN STATE LABORATORY OF HYGIENE: 1,471.00 Total 26081901: 28,370.57 Grand Totals: 28,370.57 Summary by General Ledger Account Number GL Account Debit Credit Proof 910-110712-000 19,040.00 .00 19,040.00 910-211100-000 161.99 22,554.00- 22,392.01- 910-556200-300 1,132.60 .00 1,132.60 910-557100-300 777.22 .00 777.22 910-592100-300 126.51 .00 126.51 910-593000-300 393.21 161.99- 231.22 910-593300-300 1,084.46 .00 1,084.46 920-110790-000 110.29 .00 110.29 920-134600-000 742.00 .00 742.00 920-211100-000 112.68 3,271.08- 3,158.40- 920-564100-300 1,553.06 112.68- 1,440.38 920-565000-300 13.99 .00 13.99 920-565100-300 479.72 .00 479.72 920-592100-300 71.27 .00 71.27 920-593300-300 300.75 .00 300.75 930-211100-000 18.97 2,839.13- 2,820.16- 930-582100-200 241.26 .00 241.26 930-582710-300 1,655.68 .00 1,655.68 930-583100-300 45.48 .00 45.48 930-583200-300 166.75 18.97- 147.78 930-583300-300 4.00 .00 4.00 930-583400-300 165.86 .00 165.86 Page 10 of 76 VILLAGE OF MOUNT HOREB Check Register - CK REGISTER-UTILITY COMMISSION US BANK Page: 5 Check Issue Dates: 8/1/2026 - 8/31/2026 Sep 03, 2026 09:16AM GL Account Debit Credit Proof 930-585100-300 308.80 .00 308.80 930-585510-200 175.00 .00 175.00 930-585600-300 76.30 .00 76.30 998-111100-000 .00 .00 .00 Grand Totals: 28,957.85 28,957.85- .00 Dated: ______________________________________________________ Mayor: ______________________________________________________ City Council: ______________________________________________________ ______________________________________________________ ______________________________________________________ ______________________________________________________ ______________________________________________________ ______________________________________________________ City Recorder: _____________________________________________________ Report Criteria: Only merchant vendors included Report type: GL detail Vendor.Vendor number = 2461 Check.Type = {<>} "Adjustment" Invoice Detail.GL account (3 Characters) = "910","920","930" Page 11 of 76 VILLAGE OF MOUNT HOREB Check Register - CK REGISTER-UTILITY COMMISSION Page: 1 Check Issue Dates: 8/1/2026 - 8/31/2026 Sep 03, 2026 09:14AM Report Criteria: Report type: GL detail Vendor.Vendor number = {<>} 2461 Check.Type = {<>} "Adjustment" Invoice Detail.GL account (3 Characters) = "910","920","930" GL Check Check Vendor Invoice Invoice Invoice Check Description Period Issue Date Number Number Payee Number GL Account Amount Amount 136440 08/26 08/06/2026 136440 5652 CENEX FLEETCARD- (WASTEW 340113CL 930-582800- 30 846.86 846.86 FLEET FUEL Total 136440: 846.86 136444 08/26 08/06/2026 136444 7895 DAVY LABORATORIES 26H0010 920-564100- 30 1,480.00 1,480.00 SYNTHETIC ORGANICS SAMPL Total 136444: 1,480.00 136445 08/26 08/06/2026 136445 96728 DEVON HANDEL 426515 910-556200- 30 125.00 125.00 STRAW BALES 08/26 08/06/2026 136445 96728 DEVON HANDEL 426515 920-562300- 30 62.50 62.50 STRAW BALES Total 136445: 187.50 136446 08/26 08/06/2026 136446 13830 FIRST SUPPLY LLC 15164593-00 920-139400- 00 13,096.76 13,096.76 HYDRAULIC VALVE TURNER Total 136446: 13,096.76 136448 08/26 08/06/2026 136448 96821 KARA KVAM 2026-08 910-223200- 00 193.99 193.99 OVERPAYMENT UTILITY ACCO 08/26 08/06/2026 136448 96821 KARA KVAM 2026-08 920-223200- 00 28.67 28.67 OVERPAYMENT UTILITY ACCO 08/26 08/06/2026 136448 96821 KARA KVAM 2026-08 930-223200- 00 67.08 67.08 OVERPAYMENT UTILITY ACCO Total 136448: 289.74 136451 08/26 08/06/2026 136451 31268 MARTELLE WATER TREATMEN 32000 920-563100- 30 3,512.45 3,512.45 CHEMICALS FOR ALL WELLS Total 136451: 3,512.45 M = Manual Check, V = Void Check Page 12 of 76 VILLAGE OF MOUNT HOREB Check Register - CK REGISTER-UTILITY COMMISSION Page: 2 Check Issue Dates: 8/1/2026 - 8/31/2026 Sep 03, 2026 09:14AM GL Check Check Vendor Invoice Invoice Invoice Check Description Period Issue Date Number Number Payee Number GL Account Amount Amount 136452 08/26 08/06/2026 136452 33190 MOUNT HOREB TELEPHONE C 10734388 910-592100- 30 191.39 191.39 MUNI BLDG PHONE/INTERNET 08/26 08/06/2026 136452 33190 MOUNT HOREB TELEPHONE C 10734388 920-592100- 30 143.54 143.54 MUNI BLDG PHONE/INTERNET 08/26 08/06/2026 136452 33190 MOUNT HOREB TELEPHONE C 10734388 930-585100- 30 143.54 143.54 MUNI BLDG PHONE/INTERNET 08/26 08/06/2026 136452 33190 MOUNT HOREB TELEPHONE C 10738897 910-592100- 30 192.04 192.04 ELECTRIC/WATER PHONE/INTE 08/26 08/06/2026 136452 33190 MOUNT HOREB TELEPHONE C 10738897 920-592100- 30 128.03 128.03 ELECTRIC/WATER PHONE/INTE Total 136452: 798.54 136453 08/26 08/06/2026 136453 96320 OPEN POINT LLC 1991 910-592300- 20 1,450.00 1,450.00 OPEN POINT SUBSCRIPTION Total 136453: 1,450.00 136454 08/26 08/06/2026 136454 41010 PUBLIC SERVICE COMMISSION 2606-I-03930 910-592300- 20 644.08 644.08 DC FAST CHARGER RATE Total 136454: 644.08 136456 08/26 08/06/2026 136456 96275 TATMAN ACQUISITION CORPO 5228-X2-101 910-557100- 30 850.00 850.00 SUB SWITCH Total 136456: 850.00 136459 08/26 08/13/2026 136459 96548 CLEARY BUILDING CORPORATI 127986 910-593500- 30 520.50 520.50 RIDGE CAP 08/26 08/13/2026 136459 96548 CLEARY BUILDING CORPORATI 127986 920-593500- 30 347.00 347.00 RIDGE CAP Total 136459: 867.50 136460 08/26 08/13/2026 136460 33875 CORE & MAIN LP Z419925 910-110712-000 20,720.00 20,720.00 112- 12S METERS Total 136460: 20,720.00 136462 08/26 08/13/2026 136462 8255 DEPENDABLE LANDSCAPE & L 63223 920-565100- 30 2,975.00 2,975.00 MAIN BREAK MEADOW VIEW S M = Manual Check, V = Void Check Page 13 of 76 VILLAGE OF MOUNT HOREB Check Register - CK REGISTER-UTILITY COMMISSION Page: 3 Check Issue Dates: 8/1/2026 - 8/31/2026 Sep 03, 2026 09:14AM GL Check Check Vendor Invoice Invoice Invoice Check Description Period Issue Date Number Number Payee Number GL Account Amount Amount Total 136462: 2,975.00 136468 08/26 08/13/2026 136468 28604 L-R METER TESTING & REPAIR 5388 920-565300- 30 3,815.50 3,815.50 L&R METER AND BACKFLOW P 08/26 08/13/2026 136468 28604 L-R METER TESTING & REPAIR 5388 930-583400- 30 717.20 717.20 L&R METER AND BACKFLOW P 08/26 08/13/2026 136468 28604 L-R METER TESTING & REPAIR 5388 920-114310-000 240.00 240.00 L&R METER TESTING-FIRE DEP Total 136468: 4,772.70 136469 08/26 08/13/2026 136469 2583 MITCHELL GANN 26-0812 910-223200- 00 91.66 91.66 REFUND UTILITY OVERPAYME Total 136469: 91.66 136474 08/26 08/13/2026 136474 261 STUART C IRBY CO S014529786. 910-115400-000 2,055.00 2,055.00 FIBERGLASS SWITCHGEAR BA Total 136474: 2,055.00 136481 08/26 08/20/2026 136481 55460 BAKER TILLY US, LLP BT3674308 930-585200- 20 1,372.20 1,372.20 2025 GEN UTILITY AUDIT SVCS 08/26 08/20/2026 136481 55460 BAKER TILLY US, LLP BT3674308 920-592300- 20 1,372.20 1,372.20 2025 GEN UTILITY AUDIT SVCS 08/26 08/20/2026 136481 55460 BAKER TILLY US, LLP BT3674308 910-592300- 20 1,829.60 1,829.60 2025 GEN UTILITY AUDIT SVCS Total 136481: 4,574.00 136482 08/26 08/20/2026 136482 5651 CENEX FLEETCARD- (UTILITIES 342037CL 910-593300- 30 1,480.91 1,480.91 JULY FUEL 08/26 08/20/2026 136482 5651 CENEX FLEETCARD- (UTILITIES 342037CL 920-593300- 30 377.76 377.76 JULY FUEL Total 136482: 1,858.67 136483 08/26 08/20/2026 136483 5652 CENEX FLEETCARD- (WASTEW 342038CL 930-582800- 30 415.97 415.97 FLEET FUEL Total 136483: 415.97 M = Manual Check, V = Void Check Page 14 of 76 VILLAGE OF MOUNT HOREB Check Register - CK REGISTER-UTILITY COMMISSION Page: 4 Check Issue Dates: 8/1/2026 - 8/31/2026 Sep 03, 2026 09:14AM GL Check Check Vendor Invoice Invoice Invoice Check Description Period Issue Date Number Number Payee Number GL Account Amount Amount 136490 08/26 08/20/2026 136490 13855 FINK'S PAVING & EXCAVATING I 6641 920-565100- 30 1,500.00 1,500.00 BLACKTOP PATCH MAIN BREAK Total 136490: 1,500.00 136491 08/26 08/20/2026 136491 13830 FIRST SUPPLY LLC 15269719-00 920-565100- 30 350.00 350.00 6 INCH WATER MAIN BANDS Total 136491: 350.00 136496 08/26 08/20/2026 136496 28636 LAKESIDE INTERNATIONAL TR 19023 910-139200- 00 131,686.02 131,686.02 '27 INTERNATIONAL-MV607- BU Total 136496: 131,686.02 136497 08/26 08/20/2026 136497 33130 MOUNT HOREB UTILITIES 2026-08 UTI 910-556200- 30 260.60 260.60 ELECTRIC 08/26 08/20/2026 136497 33130 MOUNT HOREB UTILITIES 2026-08 UTI 920-562200- 20 11,045.00 11,045.00 WATER 08/26 08/20/2026 136497 33130 MOUNT HOREB UTILITIES 2026-08 UTI 930-582100- 20 11,625.96 11,625.96 SEWER Total 136497: 22,931.56 136501 08/26 08/20/2026 136501 559 WATER TOWER CLEAN & COAT 5820 & 5851 920-562300- 30 5,350.00 5,350.00 RESERVOIR CLEANING AND IN Total 136501: 5,350.00 136503 08/26 08/27/2026 136503 2256 ANDERSON LAWN SERVICE LL 9944 910-556200- 30 330.00 330.00 SUB MOWING JULY 08/26 08/27/2026 136503 2256 ANDERSON LAWN SERVICE LL 9944 920-563200- 30 270.00 270.00 WELL MOWING JULY Total 136503: 600.00 136518 08/26 08/27/2026 136518 13855 FINK'S PAVING & EXCAVATING I 6705 920-565100- 30 1,800.00 1,800.00 BLACKTOP PATCH MEADOWVI Total 136518: 1,800.00 M = Manual Check, V = Void Check Page 15 of 76 VILLAGE OF MOUNT HOREB Check Register - CK REGISTER-UTILITY COMMISSION Page: 5 Check Issue Dates: 8/1/2026 - 8/31/2026 Sep 03, 2026 09:14AM GL Check Check Vendor Invoice Invoice Invoice Check Description Period Issue Date Number Number Payee Number GL Account Amount Amount 136519 08/26 08/27/2026 136519 96830 JEANNE SKRAM 2026-08 910-223200- 00 767.81 767.81 BUDGET PLAN CREDIT 08/26 08/27/2026 136519 96830 JEANNE SKRAM 2026-08 920-223200- 00 144.53 144.53 BUDGET PLAN CREDIT 08/26 08/27/2026 136519 96830 JEANNE SKRAM 2026-08 930-223200- 00 414.70 414.70 BUDGET PLAN CREDIT Total 136519: 1,327.04 136520 08/26 08/27/2026 136520 1170 JERRY POARCH II 2026-08 910-223200- 00 135.29 135.29 UTILITY REFUND Total 136520: 135.29 136526 08/26 08/27/2026 136526 261 STUART C IRBY CO S014503695. 910-115400-000 2,820.00 2,820.00 3 FUSE CABINET PADS Total 136526: 2,820.00 902232 08/26 08/06/2026 902232 3099 CLASSY CLEANERS 3101 910-593000- 30 138.40 138.40 ELECTRIC 08/26 08/06/2026 902232 3099 CLASSY CLEANERS 3101 920-593000- 30 34.60 34.60 WATER Total 902232: 173.00 902236 08/26 08/06/2026 902236 1137 INFOSEND INC 314404 910-114555-000 239.85 239.85 OMS INSERT 08/26 08/06/2026 902236 1137 INFOSEND INC 314404 910-592300- 20 805.05 805.05 UTIL BILL PRINTING/MAILING 08/26 08/06/2026 902236 1137 INFOSEND INC 314404 920-592300- 20 603.80 603.80 UTIL BILL PRINTING/MAILING 08/26 08/06/2026 902236 1137 INFOSEND INC 314404 930-585200- 20 603.80 603.80 UTIL BILL PRINTING/MAILING Total 902236: 2,252.50 902237 08/26 08/06/2026 902237 23408 J & R UNDERGROUND LLC 45236 910-110712-000 1,456.00 1,456.00 BORING 78 N Total 902237: 1,456.00 902238 08/26 08/06/2026 902238 44670 RESCO 3122192 910-556200- 30 84.02 84.02 BLADES FOR STRIP TOOL M = Manual Check, V = Void Check Page 16 of 76 VILLAGE OF MOUNT HOREB Check Register - CK REGISTER-UTILITY COMMISSION Page: 6 Check Issue Dates: 8/1/2026 - 8/31/2026 Sep 03, 2026 09:14AM GL Check Check Vendor Invoice Invoice Invoice Check Description Period Issue Date Number Number Payee Number GL Account Amount Amount Total 902238: 84.02 902239 08/26 08/06/2026 902239 48768 STRAND ASSOCIATES INC 0241258 930-585500- 20 2,015.52 2,015.52 ALARM SOFTWARE UPGRADE I 08/26 08/06/2026 902239 48768 STRAND ASSOCIATES INC 0241260 930-110791-000 7,911.55 7,911.55 STEWART PARK EAST FORCE Total 902239: 9,927.07 902240 08/26 08/13/2026 902240 55460 BAKER TILLY US, LLP BT3674308 930-585200- 20 1,372.20 1,372.20 2025 GEN UTILITY AUDIT SVCS 08/26 08/19/2026 902240 55460 BAKER TILLY US, LLP BT3674308 930-585200- 20 1,372.20- 1,372.20- V 2025 GEN UTILITY AUDIT SVCS 08/26 08/13/2026 902240 55460 BAKER TILLY US, LLP BT3674308 920-592300- 20 1,372.20 1,372.20 2025 GEN UTILITY AUDIT SVCS 08/26 08/19/2026 902240 55460 BAKER TILLY US, LLP BT3674308 920-592300- 20 1,372.20- 1,372.20- V 2025 GEN UTILITY AUDIT SVCS 08/26 08/13/2026 902240 55460 BAKER TILLY US, LLP BT3674308 910-592300- 20 1,829.60 1,829.60 2025 GEN UTILITY AUDIT SVCS 08/26 08/19/2026 902240 55460 BAKER TILLY US, LLP BT3674308 910-592300- 20 1,829.60- 1,829.60- V 2025 GEN UTILITY AUDIT SVCS Total 902240: .00 902241 08/26 08/13/2026 902241 4045 BORDER STATES INDUSTRIES I 932783448 910-556200- 30 601.20 601.20 YELLOW, RED, BLUE TAPE Total 902241: 601.20 902243 08/26 08/13/2026 902243 14485 FORSTER ELECTRICAL ENGIN 27852 910-557100- 30 360.00 360.00 DT SUB REGULATOR EXAM 08/26 08/13/2026 902243 14485 FORSTER ELECTRICAL ENGIN 27853 910-592300- 20 90.00 90.00 TECH ASSISTANCE 08/26 08/13/2026 902243 14485 FORSTER ELECTRICAL ENGIN 27880 910-110712-000 180.00 180.00 M25-21F Total 902243: 630.00 902247 08/26 08/13/2026 902247 96285 PARISI CONSTRUCTION, LLC 26-100-1 rev 930-110730-000 2,500.00- 2,500.00- 2026 STREET PROJECT- WASTE 08/26 08/13/2026 902247 96285 PARISI CONSTRUCTION, LLC 26-100-1 rev 920-110730-000 7,500.00- 7,500.00- 2026 STREET PROJECT-WATER 08/26 08/13/2026 902247 96285 PARISI CONSTRUCTION, LLC 26-100-1 revi 930-110730-000 200.00 200.00 2026 STREET PROJECT- WASTE 08/26 08/13/2026 902247 96285 PARISI CONSTRUCTION, LLC 26-100-1 revi 920-110730-000 4,000.00 4,000.00 2026 STREET PROJECT-WATER 08/26 08/13/2026 902247 96285 PARISI CONSTRUCTION, LLC 26-100-2 930-110730-000 4,544.90 4,544.90 2026 STREET PROJECT- WASTE 08/26 08/13/2026 902247 96285 PARISI CONSTRUCTION, LLC 26-100-2 920-110730-000 90,898.00 90,898.00 2026 STREET PROJECT-WATER M = Manual Check, V = Void Check Page 17 of 76 VILLAGE OF MOUNT HOREB Check Register - CK REGISTER-UTILITY COMMISSION Page: 7 Check Issue Dates: 8/1/2026 - 8/31/2026 Sep 03, 2026 09:14AM GL Check Check Vendor Invoice Invoice Invoice Check Description Period Issue Date Number Number Payee Number GL Account Amount Amount Total 902247: 89,642.90 902249 08/26 08/13/2026 902249 883 SMITHGROUP JJR LLC ARIV000416 920-134300- 00 1,687.50 1,687.50 NESHEIM WATER MAIN REHAB 08/26 08/13/2026 902249 883 SMITHGROUP JJR LLC ARIV000480 920-134300- 00 202.50 202.50 NESHEIM WATER MAIN REHAB Total 902249: 1,890.00 902258 08/26 08/20/2026 902258 44670 RESCO 3123339 910-115400-000 11,450.00 11,450.00 10-35' ST LIGHT POLES Total 902258: 11,450.00 902259 08/26 08/20/2026 902259 484 STATEWIDE ENERGY EFFICIEN 2026-08 910-225300- 00 3,480.97 3,480.97 ENERGY EFFICIENCY PROGRA Total 902259: 3,480.97 902262 08/26 08/27/2026 902262 31623 ICS MEDICAL ANSWERING SER 2521000471 910-592100- 30 164.79 164.79 TELEPHONE ANSWERING SVC 08/26 08/27/2026 902262 31623 ICS MEDICAL ANSWERING SER 2521000471 920-592100- 30 123.60 123.60 TELEPHONE ANSWERING SVC 08/26 08/27/2026 902262 31623 ICS MEDICAL ANSWERING SER 2521000471 930-585100- 30 123.60 123.60 TELEPHONE ANSWERING SVC 08/26 08/27/2026 902262 31623 ICS MEDICAL ANSWERING SER 2521000481 910-592100- 30 69.85 69.85 TELEPHONE ANSWERING SVC 08/26 08/27/2026 902262 31623 ICS MEDICAL ANSWERING SER 2521000481 920-592100- 30 52.40 52.40 TELEPHONE ANSWERING SVC 08/26 08/27/2026 902262 31623 ICS MEDICAL ANSWERING SER 2521000481 930-585100- 30 52.40 52.40 TELEPHONE ANSWERING SVC Total 902262: 586.64 902263 08/26 08/27/2026 902263 841 LV LABORATORIES LLC 8744 930-582710- 30 1,122.00 1,122.00 LAB SERVICES Total 902263: 1,122.00 Grand Totals: 353,282.64 Summary by General Ledger Account Number M = Manual Check, V = Void Check Page 18 of 76 VILLAGE OF MOUNT HOREB Check Register - CK REGISTER-UTILITY COMMISSION Page: 8 Check Issue Dates: 8/1/2026 - 8/31/2026 Sep 03, 2026 09:14AM GL Account Debit Credit Proof 910-110712-000 22,356.00 .00 22,356.00 910-114555-000 239.85 .00 239.85 910-115400-000 16,325.00 .00 16,325.00 910-139200-000 131,686.02 .00 131,686.02 910-211100-000 1,829.60 187,293.62- 185,464.02- 910-223200-000 1,188.75 .00 1,188.75 910-225300-000 3,480.97 .00 3,480.97 910-556200-300 1,400.82 .00 1,400.82 910-557100-300 1,210.00 .00 1,210.00 910-592100-300 618.07 .00 618.07 910-592300-200 6,648.33 1,829.60- 4,818.73 910-593000-300 138.40 .00 138.40 910-593300-300 1,480.91 .00 1,480.91 910-593500-300 520.50 .00 520.50 920-110730-000 94,898.00 7,500.00- 87,398.00 920-114310-000 240.00 .00 240.00 920-134300-000 1,890.00 .00 1,890.00 920-139400-000 13,096.76 .00 13,096.76 920-211100-000 8,872.20 147,013.54- 138,141.34- 920-223200-000 173.20 .00 173.20 920-562200-200 11,045.00 .00 11,045.00 920-562300-300 5,412.50 .00 5,412.50 920-563100-300 3,512.45 .00 3,512.45 920-563200-300 270.00 .00 270.00 920-564100-300 1,480.00 .00 1,480.00 920-565100-300 6,625.00 .00 6,625.00 920-565300-300 3,815.50 .00 3,815.50 920-592100-300 447.57 .00 447.57 920-592300-200 3,348.20 1,372.20- 1,976.00 920-593000-300 34.60 .00 34.60 920-593300-300 377.76 .00 377.76 920-593500-300 347.00 .00 347.00 930-110730-000 4,744.90 2,500.00- 2,244.90 930-110791-000 7,911.55 .00 7,911.55 930-211100-000 3,872.20 33,549.48- 29,677.28- 930-223200-000 481.78 .00 481.78 930-582100-200 11,625.96 .00 11,625.96 930-582710-300 1,122.00 .00 1,122.00 930-582800-300 1,262.83 .00 1,262.83 930-583400-300 717.20 .00 717.20 M = Manual Check, V = Void Check Page 19 of 76 VILLAGE OF MOUNT HOREB Check Register - CK REGISTER-UTILITY COMMISSION Page: 9 Check Issue Dates: 8/1/2026 - 8/31/2026 Sep 03, 2026 09:14AM GL Account Debit Credit Proof 930-585100-300 319.54 .00 319.54 930-585200-200 3,348.20 1,372.20- 1,976.00 930-585500-200 2,015.52 .00 2,015.52 998-111100-000 .00 .00 .00 Grand Totals: 382,430.64 382,430.64- .00 Dated: ______________________________________________________ Mayor: ______________________________________________________ City Council: ______________________________________________________ ______________________________________________________ ______________________________________________________ ______________________________________________________ ______________________________________________________ ______________________________________________________ City Recorder: _____________________________________________________ Report Criteria: Report type: GL detail Vendor.Vendor number = {<>} 2461 Check.Type = {<>} "Adjustment" Invoice Detail.GL account (3 Characters) = "910","920","930" M = Manual Check, V = Void Check Page 20 of 76 EAST SIDE SEWER CAPACITYVILLAGE OF MOUNT HOREB SEPTEMBER 2026 Page 21 of 76 EAST SIDE SANITARY SEWER CAPACITY Village of Mount Horeb -Village Board - East Side Force Main Disconnection and Capacity Issues2 smithgroup.com SERVICE AREA EASTSIDE JOINT TRIBUTARY AREA EAST SIDE FORCE MAINSERVICE AREA Page 22 of 76 EAST SIDE SANITARY SEWER CAPACITY Village of Mount Horeb -Village Board - East Side Force Main Disconnection and Capacity Issues3 smithgroup.com NORTHEAST NEIGHBORHOOD PLAN EAST AND NORTHEAST SIDE OF THE VILLAGE HAS CURRENT CAPACITY FOR 428 RESIDENTIAL EQUIVALENT UNITS ON THE UNDEVELOPED LUKKEN AND BAKER/SCHROEDER LANDS Page 23 of 76 EAST SIDE SANITARY SEWER CAPACITY Village of Mount Horeb -Village Board - East Side Force Main Disconnection and Capacity Issues4 smithgroup.com SERVICE AREA –EXISTING LIMITED CAPACITY BROOKWOOD PUMPING STATION SERVICE AREABROOKWOOD – JOINTWAYSIDE – JOINT WAYSIDE / CTH ID PUMPING STATION SERVICE AREA LIMITED TO 294RESIDENTIAL UNITS LIMITED TO 134RESIDENTIAL UNITSEAST AND NORTHEAST SIDE OF THE VILLAGE HAS CURRENT CAPACITY FOR 428 RESIDENTIAL EQUIVALENT UNITS ON THE UNDEVELOPED LUKKEN AND BAKER/SCHROEDER LANDS Page 24 of 76 EAST SIDE SANITARY SEWER TRIBUTARY AREAS Village of Mount Horeb -Village Board - East Side Force Main Disconnection and Capacity Issues5 smithgroup.com SERVICE AREAPUMP STATIONS BROOKWOOD PUMPING STATION SERVICE AREAWAYSIDE / CTH IDSERVICE AREALILLEHAMMER SERVICE AREASTH 92SERVICE AREA BROOKWOOD – JOINTWAYSIDE – JOINTSTH 92 – JOINTLILLEHAMMER – RE-PUMP EASTSIDEINTERCEPTOR Page 25 of 76 EAST SIDE SANITARY SEWER TRIBUTARY AREAS Village of Mount Horeb -Village Board - East Side Force Main Disconnection and Capacity Issues6 smithgroup.com SERVICE AREAJOINT FORCE MAIN BROOKWOOD – JOINTWAYSIDE – JOINTSTH 92 – JOINTLILLEHAMMER – RE-PUMP BROOKWOOD PUMPING STATION SERVICE AREAWAYSIDE / CTH IDSERVICE AREALILLEHAMMER SERVICE AREASTH 92SERVICE AREA Page 26 of 76 EAST SIDE SANITARY SEWER AND FORCE MAIN - EXISITING Village of Mount Horeb -Village Board - East Side Force Main Disconnection and Capacity Issues7 smithgroup.com JOINT FORCE MAINHOW THEY ARE CONNECTED TOGETHER BROOKWOOD – JOINTWAYSIDE – JOINTSTH 92 – JOINT B RO O KW O O D P U MP I NG STA TIO N SE RV I C E A RE A ST 9 2SE RV I C E A RE A BROOKWOOD 1WAYSIDE 1STH 92 1 Page 27 of 76 EAST SIDE SANITARY SEWER AND FORCE MAIN EXISTING Village of Mount Horeb -Village Board - East Side Force Main Disconnection and Capacity Issues8 smithgroup.com FUTURE AND TRIBUTARY AREASCAPACITY FOR FUTURE FLOWS?FUTURE PEAK FLOW (GPM)EXISTING PEAK FLOW (GPM)FIRM CAPACITY(GPM)FUTURE PEAK FLOW (GPM)CURRENT PEAK FLOW (GPM)TOTAL ACREAGE EXISTING + FUTURE(ACRES)EXISTING DEVELOPED (ACRES)TOTAL UNDEVELOPED (ACRES)STATION ****781471838781471437217220BROOKWOOD ****5181326045186717225157WAYSIDE/CTH ID NO558397320558397249*195*53*STH 92 * YES1615916516159LILLEHAMMERLILLEHAMMER AREA INCLUDED IN STH 92FROM TABLES 3.02-1, 3.02-2, & 3.04-1 SAI REPORT (2021) Page 28 of 76 EAST SIDE SANITARY SEWER AND FORCE MAIN – SERVICE AREAS Village of Mount Horeb -Village Board - East Side Force Main Disconnection and Capacity Issues9 smithgroup.com CURRENT DEVELOPED AND UNDEVELOPED AREAS IN EAST SIDE SERVICE AREA B RO O KW O O D P U M P IN G STA TIO N SE RV I C E A RE A BROOKWOOD – JOINTWAYSIDE – JOINTUNDEVELOPED – EXISTING BROOKWOODUNDEVELOPED TO BROOKWOODEXISTING BROOKWOOD STATIONEXISTING WAYSIDE/CTH ID STATIONPROPOSED LUKKEN PUMPING STATION WAYSIDE / CTH ID PUMPING STATION SERVICE AREA W A YS I DE /C TH I D S TA TI O N Page 29 of 76 EAST SIDE SANITARY SEWER AND FORCE MAIN DISCONNECTION Village of Mount Horeb -Village Board - East Side Force Main Disconnection and Capacity Issues10 smithgroup.com D I S C O N N E C T E D S E R V I C E A R E A- P A R A L L E L F O R C E M A I N- N E W L U K K E N P U M P I N G S T A T I O N- D I RE C T F L O W F R O M W A Y S I D E T O B R O O K W O O D- L U K K E N I N T E R C E P T O R D I S C O N N E C T I O N A N D A S S I G N T O N E W S T A T I O N B RO O KW O O D P U M P IN G STA TIO N SE RV I C E A RE A BROOKWOOD – JOINTWAYSIDE – JOINTUNDEVELOPED – EXISTING BROOKWOODUNDEVELOPED – LUKKEN PUMPING STATIONEXISTING BROOKWOOD STATIONEXISTING WAYSIDE/CTH ID STATIONPROPOSED LUKKEN PUMPING STATION WAYSIDE / CTH ID PUMPING STATION SERVICE AREA W A YS I DE /C TH I D S TA TI O N A DJ U ST TRI B U TA RY A RE A A T W A YSI DE TO DI RE C T A S M U C H A S P O SSI B L E TO N O RTHA DJ U ST TRI B U TA RY A RE A A T W A YSI DE TO DI RE C T A S M U C H A S P O SSI B L E TO N O RTH OPTION:Adjust tributary area at Wayside basin to direct sanitary flows north to Brookwood or Brookwood north DI SC O NN E C T LU KKE N I N TE RC E P TO R TR I B U TA RY A N D SE N D TO NE W P U MP STA TI O NDI SC O NN E C T LU KKE N I N TE RC E P TO R TR I B U TA RY A N D SE N D TO NE W P U MP STA TI O N Page 30 of 76 EAST SIDE SANITARY SEWER AND FORCE MAIN DISCONNECTION Village of Mount Horeb -Village Board - East Side Force Main Disconnection and Capacity Issues11 smithgroup.com JOINT FORCE MAIN AND STAND-ALONE PARALLEL LUKKEN FORCEMAIN BROOKWOOD – JOINTWAYSIDE – JOINTSTH 92 – JOINTLUKKEN B RO O KW O O D P U MP I NG STA TIO N SE RV I C E A RE A ST 9 2SE RV I C E A RE A BROOKWOOD 1WAYSIDE 1STH 92 1 LUKKEN Page 31 of 76 EAST SIDE SANITARY SEWER AND FORCE MAIN DISCONNECTION Village of Mount Horeb -Village Board - East Side Force Main Disconnection and Capacity Issues12 smithgroup.com JOINT FORCE MAIN DISCONNECTIONINCREASE IN CAPACITY FOR UNDEVELOPED AREAS NEW PARALLEL FORCE MAIN (LUKKEN)EXISTING PARALLEL JOINT FORCE MAIN(BROOKWOOD – WAYSIDE/CTH ID – STH 92)WITH ADDITIONAL ANALYSIS, ADDED SEWER SERVICE AREA ON SCHROEDER COULD BE MOVED TO THE LUKKEN PUMPING STATION (THROUGH GRADING AND PIPING) TO FURTHER INCREASE DENSITY ON THIS DEVELOPMENT PARCEL.AS SHOWN CURRENTLY, THERE WOULD BE A LIMITED TO NO INCREASE FOR CAPACITY OF BAKER LANDS THAT DRAIN TO WAYSIDE/CTH ID STATION. Page 32 of 76 EAST SIDE SANITARY SEWER AND FORCE MAIN DISCONNECTION Village of Mount Horeb -Village Board - East Side Force Main Disconnection and Capacity Issues13 smithgroup.com UNDEVELOPED BROOKWOODSERVICE AREA U N DE V E L O P E D B RO O K W O O D P U M P I N G STA TIO N SE RV I C E A RE AUNDEVELOPED – EXISTING WAYSIDE(DISCONNECTED FROM WAYSIDE AND DIRECTED TO NEW PUMP STATION)UNDEVELOPED – EXISTING BROOKWOOD(DISCONNECTED LUKKEN SERVICE AREA AND NEW PUMP STATION)ALLOWS FOR MUC H HIGHER DENSITY OF THESE UNDEVELOPED AREAS WITHIN THE SERVICE AREA WITH THE REMOVAL OF LUKKEN AND SCHROEDER WAYSIDE / CTH ID PUMPING STATION SERVICE AREA U N DE V E L O P E D W A Y SI DE A N D B RO O KW O O DP U M P I N G STA TIO N SE RV I C E A RE A( RE DI RE C TI O N A N D N EWB RO O KW O O D STA TI O N ) Page 33 of 76 EAST SIDE SANITARY SEWER AND FORCE MAIN DISCONNECTION Village of Mount Horeb -Village Board - East Side Force Main Disconnection and Capacity Issues14 smithgroup.com JOINT FORCE MAIN DISCONNECTION BROOKWOOD – JOINTWAYSIDE – JOINTSTH 92 – JOINTLILLEHAMMER – RE-PUMPPROPOSED PARALLELFORCE MAIN (LUKKEN) W A Y SI DE / C TH I DSE RV I C E A RE AL I L LE HA MM E R SE RV I C E A RE ASTH 9 2SE RV I C E A RE A U P D A TE O N SU RC HA RGEU N DE RSI Z E D I N TE RC E P TO R TO HA N DL E THE F L O W S B R O O K W O O D P U M P I N G S T A T I O N S E R V I C E A R E AL U K K E N P U M P I N G S T A T I O N S E R V I C E A R E A Page 34 of 76 EAST SIDE SANITARY SEWER AND FORCE MAIN DISCONNECTION Village of Mount Horeb -Village Board - East Side Force Main Disconnection and Capacity Issues15 smithgroup.com JOINT FORCE MAINDISCONNECTIONINTERCEPTOR UP SIZING SURCHARGED EASTSIDE INTERCEPTOR SEWERSTH 9 2SE RV I C E A RE A JOINT FORCE MAIN DISCHARGE Page 35 of 76 EAST SIDE SANITARY SEWER AND FORCE MAIN DISCONNECTION Village of Mount Horeb -Village Board - East Side Force Main Disconnection and Capacity Issues16 smithgroup.com NEXT STEPS•DEVELOP MORE DETAILED COST OPINIONS CURRENT OPTIONS•IDENTIFY CHALLENGES•REAR-YARD EASEMENTS•INTERCEPTOR UNDER 18/151•DEVELOP FACILITIES PLAN THAT EXPLORES OPTIONS IN FURTHER DETAIL AND BENEFITS•UNDERSTAND FUNDING •PRE-ANNEXATION AGREEMENTS•RECAPTURE•IMPACT FEES•CONNECTION FEES Page 36 of 76 Page 37 of 76 Mount Horeb Utilities 138 East Main Street Mount Horeb, Wisconsin 53572 608.437.3084 | mounthorebwi.info Electric: August 2026 • 3 New Underground Services • 2 outages (1- Animal, 1- Storm) • Crew continued changing out old wire in parts of town • Crew has been pulling wire at North Rd for most of the month • Bo Schult started his 3rd year of apprenticeship • New transformer and wire for 3 phase customer • 5 transformer changeouts • Regulator issue in Downtown sub • Breaker issue in Wally Rd sub Page 38 of 76 In the month of August we changed more radio read boxes to flex-net. Well 5 was put back in rotation on August 16th. Parisi is moving right along on the water main install, everything from Garfield Street to Carver Street has all been installed on First Street and all services have been hooked up to the new water main. We turned all the distribution water valves from Main Street to the north of the village. We had a lot of highwater usages from WPPI to follow up on. We did our 9 bacti samples and 1 fluoride split sample we also took radioactivity, volatile organics and synthetic organics that had to go to Davy Labs in La Crosse. I received a Notice of Noncompliance notice from the DNR on failure to perform required monitoring in the second quarter of 2026. I read my monitoring site plan from the DNR wrong and sampled the wrong well. I have since pulled the right samples and sent them to Davy Labs in La Crosse for testing. Thank You, Brian Schult We are Publicly Owned and Operated Mount Horeb Water Utility Brian Schult Water Superintendent 301 Blue Mounds St. Mt. Horeb, WI 53572 (608) 437-9431 or (608) 437-3084 Direct (608) 437-9431 Cell # (608) 636-5763 Page 39 of 76 Page 40 of 76 Page 41 of 76 Page 42 of 76 Page 43 of 76 Page 44 of 76 The plant is running well; we are operating below all permitted limits. We continue to use ferric chloride to keep the phosphorus down below our permitted limit. Staff cleaned 2095’ of sanitary mains, televised 2334’, and completed 23 manhole inspections. Many of these manholes had not been previously documented and required some extensive searching/brush clearing to access. Having GPS coordinates for these manholes will be helpful moving forward. We continue to develop formalized and standardized procedures for our highest priority and/or most frequently executed tasks. I sat in on a webinar presented by a number of federal and state level organizations regarding the recent municipal cyber-security threats experienced around the country. After learning more about the attacks, and consulting with our network administrator, it appears that we would be unlikely targets due to our infrastructure architecture and other security measures. There was one residential call-out regarding a slow basement drain; staff responded by checking all adjacent mains and after finding no evidence of a back-up advised the homeowner to contact a plumber or drain cleaning service. Mount Horeb Wastewater Monthly Report for August 2026 Submitted 9/03/2026 Page 45 of 76 Monthly average effluent flow: 515,000 gpd Design average flow:790,000 gpd Biological Oxygen Demand (5 day) BOD5 Influent: 360.5 mg/l mo. average Daily maximum: 584 mg/l Effluent: <2 mg/l mo. average Daily maximum: <2 mg/l Permit limit: 15 mg/l mo. average Times exceeded 0 Total Suspended Solids TSS- Influent: 502.0 mg/l mo. average Daily maximum: 958 mg/l Effluent: 2.1 mg/l mo. average Daily maximum: 4.0 mg/l Permit limit: 15 mg/l mo. average Times exceeded: 0 Ammonia Nitrogen- Effluent monthly average: <.08 mg/l Permit limit: 1.0 mg/l monthly average Times exceeded: 0 Total Phosphorus- Effluent monthly average: .52 mg/l Permit limit: 1.0 mg/l monthly average Times exceeded: 0 Six Month Rolling Avg (May-Oct): .51 mg/L Six Month Avg Limit: .60 mg/L Chloride- Effluent weekly average: 343.5 mg/l (4 consecutive samples for the week) Permit limit: 520 mg/l weekly average Times exceeded: 0 Dissolved Oxygen- Effluent daily minimum: 7.68 mg/l Permit limit: 6 mg/l daily minimum Times exceeded: 0 E.Coli – Effluent geometric mean: 4.3 #/100ml Permit Limit: 126 #/100ml Times exceeded: 0 Monthly Wastewater Utility Operations Report August 2026 Submitted to the Utility Commission 09/03/2026 Page 46 of 76 Agenda Item Report Utility Commission: Tuesday, September 8, 2026 Action Items: Consider Approval of Contract Amendment for WPPI Services Agreement through 2073 Recommendation Background On August 11, 2026, Tom Hanrahan of WPPI Energy presented the Commission with a request for VMH to consider extending their power agreement with WPPI to 2073. The attachments here were provided during that agenda and are shared here again for reference. This committee decided to revisit this discussion later in 2026; but needs to make a final decision no later than 2/1/2027. I'm including this item on each prospective agenda until further notice. -DSchwenn Financial Impact Attachments Prepared By 1. WPPI Contract Extension - Info for Local Officials 2. WPPI Energy-At-A-Glance 3. Mount Horeb Utility Commission Presentation Page 47 of 76 Contract Extension Information for WPPI Energy Member Governing Bodies Your locally owned, not-for-profit electric utility delivers significant local value. To help preserve and enhance that value for the long term, member-owned, not-for-profit WPPI Energy stands behind your community with competitive wholesale power, forward- thinking services and effective advocacy. Long-Term Utility Success Your WPPI wholesale power agreement is key to how your utility delivers reliable electric service, competitive costs and local control. A Legacy of Long-Term Planning Over decades, members have made long-term commitments, extending their contracts as needs evolved. Their decisions built the diverse resources that power your community today. WPPI MEMBERS Page 48 of 76 June 25, 2026 2 Long-Term Decisions. Strong Results. WPPI is the low-cost leader for powering local communities. Member utilities provide highly competitive electric rates. Meeting Future Needs Future needs are already visible. Some are reflected in the lighter portions of this capacity needs chart. The same long-term planning approach that positioned your utility for success in the past continues to identify and plan for the needs ahead. Extending the agreement helps preserve continued access to cost-effective long-term wholesale power for your community. Page 49 of 76 June 25, 2026 3 Why Extend Now? WPPI is actively pursuing opportunities to continue serving your community’s needs. These and other beneficial solutions are not possible without a member agreement end date that is sufficient to back the needed financing and contracts. Transmission Investment WPPI's ownership interest in American Transmission Co. (ATC) provides returns that help lower wholesale power costs for your community. As the regional grid build- out unfolds, future ATC investments will require financing beyond what WPPI’s margin alone can support. The extension will help preserve WPPI's ability to finance future ATC investments and continue receiving returns that help your community’s wholesale power costs. Page 50 of 76 June 25, 2026 4 Key Facts for Local Officials WPPI CEO and the staff leadership team are available to participate in governing body meetings. Members receive legal documents and amendment packages. Local approval processes begin. Annual Meeting recognition of members with completed approvals and documents. WPPI board provides necessary approvals for adoption. Target date for members to complete local approvals: December 31, 2026. Final deadline: February 26, 2027. A Record of Success  WPPI is the low-cost leader for powering local communities.  Overall WPPI member rates are very competitive compared to utilities in the region.  Together WPPI members have achieved a diverse, low-cost power supply. Your Community and WPPI  Your WPPI wholesale power agreement is key to how your utility provides electric service at competitive costs.  The need for additional, cost-effective resources to power WPPI member communities is visible now.  WPPI is actively pursuing electric generating resource options, transmission system investments and financial transactions for this purpose. Why Extend Now?  The current 2055 end date of the WPPI member agreement falls short of the typical 30 years needed for securing the most cost-effective long-term solutions to meet your community’s energy needs.  The request is for an 18-year extension of the current 2055 end date.  An 18-year extension is not new for WPPI members. Your previous extension was also 18 years. What if a Member Does Not Extend? The existing agreement continues through 2055. The member would have no rights to WPPI’s power supply or services beyond that term. Contract Extension Timeline Member Support WPPI staff is available to assist members throughout the contract extension process. Questions? Reach your utility's Energy Services Manager for support, or contact: Lauri Morehart | 608-834-4571 lmorehart@wppienergy.org Jun - Nov July Sept Feb Dec Page 51 of 76 2024 POWER SUPPLY RESOURCES Owned Generation Fuel Capacity (MW) South Fond du Lac Units 1 & 4 Gas 154 Boswell Unit 4 Coal 117 Elm Road Generating Station Coal 106 Island Street Peaking Plant Gas 52 Worthington Wind Turbines Wind 2 Power Purchase Agreements Fuel Capacity (MW) Bishop Hill III Wind Energy Center Wind 132 WPS System Energy 50 Point Beach Nuclear Nuclear 117 Point Beach Solar Solar 99 Nelson Energy Center Gas 90 Butler Ridge Wind 54 Top of Iowa II Wind 50 Member-Owned Generation Gas, Oil 45.2 Barton I Wind 30 Forward Wind Energy Center Wind 27.5 Kimberly Hydro Hydroelectric 2.1 Richland Center Renewable Energy Biogas 1.8 Jefferson Solar Solar 1 Community Solar Gardens Solar 0.6 2025 FUEL MIX 35.0% Coal 20.9%Nuclear 10.3% Renewables 19.1% Natural Gas 14.7% Renewables: No RECs1 2025 POWER SUPPLY RESOURCES AVERAGE POWER COST TO MEMBERS AT A GLANCE Member-owned, not-for-profit WPPI Energy serves 51 locally owned electric utilities. 1425 Corporate Center Drive | Sun Prairie, WI 53590 | 608-834-4500 | wppienergy.org The Joint Action Advantage Together, WPPI members have built a reliable, competitive and responsible power supply. They share modern utility business technologies and forward-thinking services, and they speak with a unified voice for effectiv e energy policy advocacy. Diverse. Competitive. Responsible. WPPI’s average wholesale power costs to members are stable and competitive, and together our membership shares a diverse, long-term portfolio of electric generation resources. $ / MWh100 80 60 40 20 2024 202520232022202120202016 2017 2018 2019 $71.08$75.88 $76.75 $70.28 $71.25 $75.42 $82.50 $78.72$76.11 $74.67 Page 52 of 76 UTILITIES 1 For every megawatt hour of electricity produced by renewable sources, a renewable energy certificate or credit (REC) is created. The person or entity holding that REC is entitled to claim all of the environmental benefits of the associated renewable electricity generation. WPPI holds some, but not all, of the RECs associated with the electricity it receives from renewable sources. WPPI uses RECs (by retiring them within a REC tracking system) in connection with certain WPPI and member programs and to comply with state renewable energy standards. WPPI also sells some RECs, the revenues from which help lower the wholesale costs for WPPI members. The area of the chart labeled “Renewables” represents the portion of electricity received from renewable sources for which WPPI received and has not sold the associated RECs. These RECs may in the future be used by WPPI to comply with regulatory requirements, retired for other purposes or sold to third parties as described above. The portion of the chart labeled “Renewables, No RECs” represents the portion of electricity received from renewable sources for which WPPI did not purchase the associated RECs in the first instance, or for which the associated RECs have been sold. The Power of Joint Action The not-for-profit utilities that make up WPPI deliver safe, reliable, cost-competitive electric power, and much more. To preserve and enhance this significant local value for the long term, WPPI members share technology, expertise and resources that help their communities thrive. Forward-Thinking Services & Technologies WPPI member utilities cost-effectively serve their customers and communities with forward-thinking programs and services, shared expertise and a suite of modern utility technologies.  Customer information systems  Advanced meter data management  Shared meter technicians  GIS mapping  Outage management technologies  Joint purchasing  Electric rates studies  Financial modeling  Renewable energy options  Online self-service tools  Energy efficiency programs  Marketing/communications  Key account management  …And more Effective Advocacy State and federal policymakers’ decisions about energy issues can significantly impact local utilities, their customers and their communities. Together with WPPI’s government affairs staff, member local officials work to inform legislators and regulators about constituents’ energy policy needs. A few current topics include:  Preserving access to tax-exempt bonds for utility infrastructure financing  Streamlining permitting for transmission and energy infrastructure  Keeping costs down while maintaining robust grid reliability Member Communities WISCONSIN Algoma Black River Falls Boscobel Brodhead Cedarburg Columbus Cuba City Eagle River Evansville Florence Hartford Hustisford Jefferson Juneau Kaukauna Lake Mills Lodi Menasha Mount Horeb Muscoda New Glarus New Holstein New London New Richmond Oconomowoc Oconto Falls Plymouth Prairie du Sac Reedsburg Richland Center River Falls Slinger Stoughton Sturgeon Bay Sun Prairie Two Rivers Waterloo Waunakee Waupun Westby Whitehall MICHIGAN Alger Delta CEA Baraga Crystal Falls Gladstone L’Anse Negaunee Norway IOWA Independence Maquoketa Preston IOWA WISCONSIN UPPER MICHIGAN Member Utilities 51 President & CEO Mike Peters Established 1980 Homes & Businesses Served by WPPI Energy Members: 220,000+ Peak Demand in 2025: 1,019 megawatts As of December 31, 2025: Total Assets: $764 million Net Positon (Retained Earnings): $388 million Equity Ownership in American Transmission Co.: $197 million 2026.04.09 The Power of Joint Action The not-for-profit utilities that make up WPPI deliver safe, reliable, cost-competitive electric power, and much more. To preserve and enhance this significant local value for the long term, WPPI members share technology, expertise and resources that help their communities thrive. Forward-Thinking Services & Technologies WPPI member utilities cost-effectively serve their customers and communities with forward-thinking programs and services, shared expertise and a suite of modern utility technologies. QUICK FACTS Page 53 of 76 MEMBER CONTRACT EXTENSIONAUG. 11, 2026Tom HanrahanGeneral Counsel Page 54 of 76 2 Page 55 of 76 POWER SUPPLYPROGRAMS & SERVICESPOLICY ADVOCACY HOW WPPI SUPPORTS YOU+ + 3 Page 56 of 76 4 BY THE NUMBERS•Formed in 1980•51 members, 3 statesTake and pay, all-requirements contracts through 2055•225,000+ member customers•120 employees•Peak demand: 1,061 megawatts (2023)•Total assets: $764 million (2025)•Annual budget: $537 million (2026) 4 Page 57 of 76 MEMBER-OWNED, MEMBER-GOVERNED 5 Page 58 of 76 Mount Horeb Utilities member participation wppienergy.org6 Outreach•Education funding•Technology initiatives•State and national advocacyRates services•Electric rate applications•5-year purchased power costs and sales revenue projections •Benchmarking studiesEveryday operations•Shared meter technicians•IT support•Advanced Metering Infrastructure Page 59 of 76 WPPI AVERAGE WHOLESALE POWER COST TO MEMBERS($/MWh) 7 Page 60 of 76 WPPI MEMBER UTILITY COMPETITIVENESS 8 Page 61 of 76 9 9The Long-Term Power Supply Agreement Page 62 of 76 wppienergy.org10 Subject to changes in load and power supply portfolio PROJECTED CAPACITY NEEDS 10 Megawatts Page 63 of 76 ATC VOLUNTARY ADDITIONAL CAPITAL CALLS 11 Page 64 of 76 A LEGACY OF LONG-TERM PLANNING198935-year agreements to 2024201518-year extension to 2055200213-year extension to 2037 Owned • High-voltage transmission projectContract • Solar • 100 MW Contract • Nuclear • 117 MW Wind contracts • 162 MW First owned gas plants 154 MW First owned plant • Coal114 Megawatts (MW) 12Owned gas plant • 52 MW Owned coal plant • 106 MW Contract • Gas plant • 90 MW Owned • High-voltage transmission projectWind contract • 132 MW Page 65 of 76 WHY EXTEND NOW? 2028 2073Current Agreement End Date2055 New Natural Gas Peaking PlantTransmission: Project WISEAmerican Transmission Co. InvestmentsEnergy Prepay TransactionsTransmission: Grid Forward ProjectNew GenerationFinancing / Contr act Length Benefit After Debt is Repaid Potential for Discounted Ener gy Purchases Page 66 of 76 14 Page 67 of 76 18Year ExtensionContract end date movesfrom 2055 to 2073 Blended Wholesale RateMaintains the shared wholesale rate structure benefitting all members Member EquityPreserves member equity and shared long-term approach Shared Long-Term ModelSupports continued long-term resource planning for member utilitiesWPPI Energy | Contract Extension WHAT THE EXTENSION DOES 15 Page 68 of 76 wppienergy.org16wppienergy.org 16 CURRENT EXTENSION TIMING 16 Page 69 of 76 17 QUESTIONS?17 Page 70 of 76 thanrahan@wppienergy.orgTHANK YOU18 Page 71 of 76 Agenda Item Report Utility Commission: Tuesday, September 8, 2026 Action Items: Consider approval of Contracting with Baker Tilly to Prepare Rate Increases for Wastewater Utility Recommendation Background Financial Impact Attachments Prepared By 1. RE_ Wastewater Rate Increase - Process Inquiry Page 72 of 76 From: Ryers, Bethany To: Denise Schwenn Cc: Alyssa Gaffney; Michael Brace Subject: RE: Wastewater Rate Increase - Process Inquiry Date: Thursday, July 9, 2026 3:31:11 PM Attachments: image003.png image005.png image006.png Hi Denise, Below is the general tasks/process we would go through related to a sewer rate study. It generally consists of three parts: preparing the forecast of costs (revenue requirement), calculating the cost of service, and then creating the rates from the cost of service. Task # Sewer Rate Study Task/Activities 1. Obtain and analyze historical information, document significant assumptions regarding growth and costs, summarize and classify nonroutine plant additions and forecast sales for the 2027 test year. 2. Populate forecast of statements of income, and other related forecast schedules from information and assumptions supplied by management for the 2027 test year to support the rate study. 3. Prepare a cost of service study allocating the components of the revenue requirement to rate the design parameters (volume, strength and fixed). 4. Develop proposed rates based upon the cost of service study and management directions. 5. Provide draft schedules to management for their review. Incorporate management’s comments. 6. Meet with the governing body to review the study. 7. Prepare the final rate study and provide assistance with implementation of the new rate structure. The timeline will depend on when information is available. I would say on average 2-3 months from when information is available to the final report. Remember, the sewer utility is not regulated, so you do not have to go through a formal process. If you would like us to prepare the rate study, it would be around $15,000 to $20,000. Let me know if you would like me to send a formal engagement letter. Does that answer your question or provide you enough information to share with the Commission? Thanks! Bethany Ryers, CPA Principal T: 608 240-2382 | M: 815 275-1823 Page 73 of 76 bethany.ryers@bakertilly.com 4807 Innovate Ln. | PO Box 7398 | Madison, WI 53707 | USA From: Denise Schwenn <Denise.Schwenn@mounthorebwi.info> Sent: Wednesday, July 8, 2026 4:43 PM To: Ryers, Bethany <Bethany.Ryers@bakertilly.com> Cc: Alyssa Gaffney <alyssa.gaffney@mounthorebwi.info>; Michael Brace <michael.brace@mounthorebwi.info> Subject: RE: Wastewater Rate Increase - Process Inquiry CAUTION: This email originated from outside of the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe. Perfect! Thank you so much! From: Ryers, Bethany <Bethany.Ryers@bakertilly.com> Sent: Wednesday, July 8, 2026 4:38 PM To: Denise Schwenn <Denise.Schwenn@mounthorebwi.info> Cc: Alyssa Gaffney <alyssa.gaffney@mounthorebwi.info>; Michael Brace <michael.brace@mounthorebwi.info> Subject: RE: Wastewater Rate Increase - Process Inquiry Hi Denise! You got the right person! Let me see what I can pull together and send it to you this week. Thanks! Bethany Ryers, CPA Principal T: 608 240-2382 | M: 815 275-1823 bethany.ryers@bakertilly.com 4807 Innovate Ln. | PO Box 7398 | Madison, WI 53707 | USA From: Denise Schwenn <Denise.Schwenn@mounthorebwi.info> Sent: Wednesday, July 8, 2026 3:31 PM To: Ryers, Bethany <Bethany.Ryers@bakertilly.com> Cc: Alyssa Gaffney <alyssa.gaffney@mounthorebwi.info>; Michael Brace <michael.brace@mounthorebwi.info> Subject: Wastewater Rate Increase - Process Inquiry Page 74 of 76 CAUTION: This email originated from outside of the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe. Hi Bethany, Based on your recent Audit review and recommendation, I have added the topic for discussion of a wastewater rate increase to the 7/14/26 Utility Commission (UC) meeting agenda. With that, I’d like to provide the UC with a brief summary of the process for initiating an increase. Can you help me find or create a general timeline or procedure for a Wastewater utility rate increase? I’ve copied Alyssa Gaffney our Utility Manager, and Mike Brace our Wastewater Superintendent; just to keep them in the loop. If we should be contacting someone else instead, please let me know. Thanks! Denise Denise J. Schwenn Finance Director / Treasurer Village of Mount Horeb 138 E Main Street Mount Horeb, WI 53572 Telephone: (608) 437-9408 Population: 7,754 (April 1, 2020 Census) website: www.mounthorebwi.info CONFIDENTIALITY NOTICE: Information in this email is confidential and intended for use by the individual or entity named above. If you receive this in error, please notify me immediately. Thanks! This message is being sent by Baker Tilly and is intended exclusively for the individuals and entities to which it is addressed. Baker Tilly Advisory Group, LP and Baker Tilly US, LLP, trading as Baker Tilly, operate under an alternative practice structure and are members of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. Baker Tilly US, LLP is a licensed CPA firm that provides assurance services to its clients. Baker Tilly Advisory Group, LP and its subsidiary entities provide tax and consulting services to their clients and are not licensed CPA firms. This communication, including any attachments, may contain information that is proprietary, privileged, confidential, including information that is protected under the HIPAA privacy rules, or otherwise legally exempt from disclosure. If you are not the named addressee, you are not authorized to read, print, retain, copy or disseminate this message or any part of it. If you have received this message in error, please notify the sender immediately by email and delete all copies of this message. This message is protected by applicable legal privileges and is confidential. Tax advice, if any, Page 75 of 76 contained in this communication was not intended or written to be used by any taxpayer for the purpose of avoiding penalties. This message is being sent by Baker Tilly and is intended exclusively for the individuals and entities to which it is addressed. Baker Tilly Advisory Group, LP and Baker Tilly US, LLP, trading as Baker Tilly, operate under an alternative practice structure and are members of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. Baker Tilly US, LLP is a licensed CPA firm that provides assurance services to its clients. Baker Tilly Advisory Group, LP and its subsidiary entities provide tax and consulting services to their clients and are not licensed CPA firms. This communication, including any attachments, may contain information that is proprietary, privileged, confidential, including information that is protected under the HIPAA privacy rules, or otherwise legally exempt from disclosure. If you are not the named addressee, you are not authorized to read, print, retain, copy or disseminate this message or any part of it. If you have received this message in error, please notify the sender immediately by email and delete all copies of this message. This message is protected by applicable legal privileges and is confidential. Tax advice, if any, contained in this communication was not intended or written to be used by any taxpayer for the purpose of avoiding penalties. Page 76 of 76