Utility Commission Meeting — Agenda Packet

VILLAGE OF MOUNT HOREB E. Main Street Mount Horeb, WI 53572 Phone: (608) 437-6884 Fax: (608) 437-3190 Email: mhinfo@mounthorebwi.info Web: mounthorebwi.info UTILITY COMMISSION AGENDA Tuesday, June 9, 2026 at 5:30 PM Municipal Building Board Room 138 E. Main Street Mount Horeb, WI 1) Call to order a. Roll Call 2) Public Comments on Non-Agenda Items* 3) Consent Agenda a. Consideration of May 12, 2026 Meeting Minutes 4) Agenda Items a. 2025 Utility Audit Presentation by Baker Tilly b. Consider Bank Account Information & Check Registers for May 2026 c. Electric Superintendent Report d. Water Superintendent Report e. Wastewater Superintendent Report f. Resolution 2026-10 Adopting the Compliance Maintenance Annual Report (CMAR Report Year 2025) g. Consider Proposal to Update Village Utility Office Hours 5) Meeting 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. • 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. Page 1 of 85 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 85 Page 3 of 85 Page 4 of 85 Mount Horeb Utilities Electric Utility Results 2023 2024 2025 Actual Rate of Return 2.10% 4.92% 4.30% Authorized Rate of Return6.00% 6.00% 6.00% Current rates effective July 2023. Unrestricted Reserves 2021 2022 2023 2024 2025 Year end balance 722,101$ 453,633$ 145,214$ -$ 832,189$ Months on hand 1.37 0.77 0.25 0.00 1.31 Including due from the Village 479,153$ Months on hand 0.81 Debt Coverage 2021 2022 2023 2024 2025 Actual n/a n/a 2.91 4.16 4.06 Required n/a 1.25 1.25 1.25 1.25 Investment in Capital Debt issued in 2022, no principal or interest payments made in 2022. 6,308,358 7,079,238 6,936,992 7,066,390 7,643,809 $6,180,013 $6,907,102 $6,777,196 $6,541,135 $7,109,408 $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 $9,000,0002021 2022 2023 2024 2025Operating resultsOperating revenuesOperating expenses Equity, 61%Debt, 39% © 2020 Baker Tilly Virchow Krause, LLP Source: current and prior year financial statement information and other benchmark information as noted. Page 1 Page 5 of 85 Mount Horeb Utilities Water Utility Results 2023 2024 2025 Actual Rate of Return 2.16% 1.92% -0.36% Authorized Rate of Return 5.25% 5.25% 5.25% Current rates effective June 2016. Unrestricted Reserves 2021 (restated) 2022 2023 2024 2025 Year end balance 1,383,527$ (1,278,440)$ 1,382,302 $ 314,953 $ 831,990$ Months on hand 13.39 -12.28 12.58 3.01 7.95 Including due from the Village 1,042,691$ Months on hand 9.97 Debt Coverage 2021 (restated) 2022 2023 2024 2025 Actual 4.27 4.13 5.67 2.20 1.77 Required 1.25 1.25 1.25 1.25 1.25 Investment in Capital 1,240,226 1,248,935 1,318,260 1,255,335 1,255,462 $896,919 $986,150 $1,156,283 $1,138,044 $1,221,251 $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,0002021 (restated) 2022 2023 2024 2025Operating resultsOperating revenuesOperating expenses Equity, 63% Debt, 37% © 2020 Baker Tilly Virchow Krause, LLP Source: current and prior year financial statement information and other benchmark information as noted.Page 2 Page 6 of 85 Mount Horeb Utilities Sewer Utility Results Current rates effective May 2018. Unrestricted Reserves 2021 2022 2023 2024 2025 Year end balance 1,940,712$ 1,481,542$ 1,296,356$ 1,416,212$ 1,012,403$ Months on hand 9.49 6.42 5.96 6.63 4.73 Debt Coverage 2021 2022 2023 2024 2025 Actual 1.38 1.54 1.40 1.35 1.10 Required 1.10 1.10 1.10 1.10 1.10 Investment in Capital Includes unrestricted accounts and amounts included in the depreciation account shown as an other asset on the statement of net position. 2,454,432 2,767,318 2,608,994 2,561,415 2,566,761 $2,148,346 $2,329,093 $2,387,972 $2,468,400 $2,790,719 $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,0002021 2022 2023 2024 2025Operating resultsOperating revenuesOperating expenses Equity, 52% Debt, 48% © 2020 Baker Tilly Virchow Krause, LLP Source: current and prior year financial statement information and other benchmark information as noted.Page 3 Page 7 of 85 Reporting and insights from 2025 audit: Mount Horeb Utilities December 31, 2025 Page 8 of 85 THIS COMMUNICATION IS INTENDED SOLELY FOR THE INFORMATION AND USE OF THOSE CHARGED WITH GOVERNANCE, AND, IF APPROPRIATE, MANAGEMENT, AND IS NOT INTENDED TO BE AND SHOULD NOT BE USED BY ANYONE OTHER THAN THESE SPECIFIED PARTIES. BAKER TILLY ADVISORY GROUP, LP AND BAKER TILLY US, LLP, TRADING AS BAKER TILLY, 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. NONATTEST SERVICES ARE PROVIDED BY BAKER TILLY ADVISORY GROUP, LP. Executive summary June 1, 2026 Utility Commission Mount Horeb Utilities 138 East Main Street Mount Horeb, WI 53572 We have completed our audit of the financial statements of Mount Horeb Utilities (the Utility) for the year ended December 31, 2025, and have issued our report thereon dated June 1, 2026. This letter presents communications required by our professional standards. Your audit should provide you with confidence in your financial statements. The audit was performed based on information obtained from meetings with management, data from your systems, knowledge of your Utilities’ operating environment and our risk assessment procedures. We strive to provide you clear, concise communication throughout the audit process and of the final results of our audit. Additionally, we have included information on key risk areas Mount Horeb Utilities should be aware of in your strategic planning. We are available to discuss these risks as they relate to your organization's financial stability and future planning. If you have questions at any point, please connect with us: • Bethany Ryers, Principal: bethany.ryers@bakertilly.com or +1 (608) 240 2382 Sincerely, Baker Tilly US, LLP Bethany Ryers, CPA, Principal Page 9 of 85 © 2025 Baker Tilly US, LLP Page | 3 Responsibilities Our responsibilities As your independent auditor, our responsibilities include: • Planning and performing the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. Reasonable assurance is a high level of assurance. • Assessing the risks of material misstatement of the financial statements, whether due to fraud or error. Included in that assessment is a consideration of the Utilities’ internal control over financial reporting. • Performing appropriate procedures based upon our risk assessment. • Evaluating the appropriateness of the accounting policies used and the reasonableness of significant accounting estimates made by management. • Forming and expressing an opinion based on our audit about whether the financial statements prepared by management, with the oversight of the Commission: • Are free from material misstatement • Present fairly, in all material respects and in accordance with accounting principles generally accepted in the United States of America • Our audit does not relieve management or the Commission of their responsibilities. We are also required to communicate significant matters related to our audit that are relevant to the responsibilities of the Commission, including: • Internal control matters • Qualitative aspects of the Utilities’ accounting practice including policies, accounting estimates and financial statement disclosures • Significant unusual transactions • Significant difficulties encountered • Disagreements with management • Circumstances that affect the form and content of the auditors' report • Audit consultations outside the engagement team • Corrected and uncorrected misstatements • Other audit findings or issues Page 10 of 85 © 2025 Baker Tilly US, LLP Page | 4 Audit status Significant changes to the audit plan There were no significant changes made to either our planned audit strategy or to the significant risks and other areas of emphasis identified during the performance of our risk assessment procedures. Page 11 of 85 © 2025 Baker Tilly US, LLP Page | 5 Audit approach and results Planned scope and timing Audit focus Based on our understanding of the Utility environment in which you operate, we focused our audit on the following key areas: • Key transaction cycles • Areas with significant estimates • Implementation of new accounting standards Our areas of audit focus were informed by, among other things, our assessment of materiality. Materiality in the context of our audit was determined based on specific qualitative and quantitative factors combined with our expectations about the Utilities’ current year results. Key areas of focus and significant findings Significant risks of material misstatement A significant risk is an identified and assessed risk of material misstatement that, in the auditors' professional judgment, requires special audit consideration. Within our audit, we focused on the following areas below. Significant risk areas Testing approach Conclusion Management override of controls Incorporate unpredictability into audit procedures, emphasize professional skepticism and utilize audit team with industry expertise Procedures identified provided sufficient evidence for our audit opinion Improper revenue recognition due to fraud Confirmation or validation of certain revenues supplemented with detailed predictive analytics based on non-financial data and substantive testing of related receivables Procedures identified provided sufficient evidence for our audit opinion Other areas of emphasis We also focused on other areas that did not meet the definition of a significant risk but were determined to require specific awareness and a unique audit response. Other areas of emphasis Cash and investments Revenues and receivables General disbursements Payroll Pension and OPEB liabilities Long-term debt Capital assets including infrastructure Net position calculations Financial reporting and required disclosures Page 12 of 85 © 2025 Baker Tilly US, LLP Page | 6 Internal control matters We considered the Utilities’ internal control over financial reporting as a basis for designing our audit procedures for the purpose of expressing an opinion on the financial statements. We are not expressing an opinion on the effectiveness of the Utilities’ internal control. Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and, therefore, material weaknesses or significant deficiencies may exist that were not identified. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency or combination of deficiencies in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. We identified the following deficiencies as material weaknesses: • Inadequate segregation of duties A properly designed system of internal control includes adequate staffing as well as policies and procedures to properly segregate duties. This includes systems that are designed to limit the access or control of any one individual to your government’s assets or accounting records, and to achieve a higher likelihood that errors or irregularities in your accounting processes would be discovered by your staff in a timely manner. At this time, due to staffing and financial limitations, the proper internal controls are not in place to achieve adequate segregation of duties. For example, certain staff prepare bills and collect cash receipts. As a result, errors, irregularities or fraud could occur as part of the financial reporting process that may not be discovered by someone in your organization. Therefore, we are reporting a material weakness related to the internal control environment. • Financial statement close process Properly designed systems of internal control provide your organization with the ability to process and record accurate monthly and year-end transactions and annual financial reports. Our audit includes a review and evaluation of the internal controls relating to financial reporting. Common attributes of a properly designed system of internal control for financial reporting are as follows: • There is adequate staffing to prepare financial reports throughout the year and at year-end. • Material misstatements are identified and corrected during the normal course of duties. • Complete and accurate financial statements, including footnotes, are prepared. • Financial reports are independently reviewed for completeness and accuracy. Our evaluation of the internal controls over financial reporting has identified control deficiencies that are considered material weakness surrounding the preparation of financial statements and footnotes, adjusting journal entries identified by the auditors, and an independent review of financial reports. Management has not prepared financial statements that are in conformity with generally accepted accounting principles. In addition, material misstatements in the general ledger were identified during the financial audit. Page 13 of 85 © 2025 Baker Tilly US, LLP Page | 7 Required communications Qualitative aspect of accounting practices • Accounting policies: Management is responsible for the selection and use of appropriate accounting policies. In accordance with the terms of our engagement letter, we have advised management about the appropriateness of accounting policies and their application. The significant accounting policies used by the Utilities are described in Note 1 to the financial statements. No new accounting policies were adopted, and the application of existing accounting policies was not changed during 2025. We noted no transactions entered into by the Utilities during the year for which accounting policies are controversial or for which there is a lack of authoritative guidance or consensus or diversity in practice. • Accounting estimates: Accounting estimates, including fair value estimates, are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements, the degree of subjectivity involved in their development and because of the possibility that future events affecting them may differ significantly from those expected. The following estimates are of most significance to the financial statements: Estimate Management's process to determine Baker Tilly's conclusions regarding reasonableness Net pension liability and related deferrals Evaluation of information provided by the Wisconsin Retirement System Reasonable in relation to the financial statements as a whole Lease receivable and related deferred inflow of resources Present value calculation of future lease receipts based on assumptions made by management Reasonable in relation to the financial statements as a whole There have been no significant changes made by management to either the processes used to develop the particularly sensitive accounting estimates, or to the significant assumptions used to develop the estimates noted above. • Financial statement disclosures: The disclosures in the financial statements are neutral, consistent and clear. Significant unusual transactions There have been no significant transactions that are outside the normal course of business for the Utilities or that otherwise appear to be unusual due to their timing, size or nature. Significant difficulties encountered during the audit We encountered no significant difficulties in dealing with management and completing our audit. Page 14 of 85 © 2025 Baker Tilly US, LLP Page | 8 Disagreements with management Professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter that could be significant to the financial statements or the auditors' report. We are pleased to report that no such disagreements arose during the course of our audit. Audit consultations outside the engagement team We encountered no difficult or contentious matters for which we consulted outside of the engagement team. Uncorrected misstatements and corrected misstatements Professional standards require us to accumulate misstatements identified during the audit, other than those that are clearly trivial and to communicate accumulated misstatements to management. Management is in agreement with the misstatements we have identified, and they have been corrected in the financial statements. The schedule within the attachments summarizes the material corrected misstatements, that, in our judgment, may not have been detected except through our auditing procedures. The internal control matters section of this report describes the effects on the financial reporting process indicated by the corrected misstatements, other than those that we consider to be of a lesser magnitude that significant deficiencies and material weaknesses. Other audit findings or issues We encountered no other audit findings or issues that require communication at this time We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the Utilities' auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Management's consultations with other accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing or accounting matters. Written communications between management and Baker Tilly The attachments include copies of other material written communications, including a copy of the management representation letter. Compliance with laws and regulations We did not identify any non-compliance with laws and regulations during our audit. Fraud We did not identify any known or suspected fraud during our audit. Page 15 of 85 © 2025 Baker Tilly US, LLP Page | 9 Going concern Pursuant to professional standards, we are required to communicate to you, when applicable, certain matters relating to our evaluation of the Utilities’ ability to continue as a going concern for a reasonable period of time but no less than 12 months from the date of the financial statements, including the effects on the financial statements and the adequacy of the related disclosures, and the effects on the auditors' report. No such matters or conditions have come to our attention during our engagement. Independence We are not aware of any relationships between Baker Tilly and the Utilities that, in our professional judgment, may reasonably be thought to bear on our independence. Related parties We did not have any significant findings or issues arise during the audit in connection with the Utilities’ related parties. Other matters We applied certain limited procedures to the required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. We were engaged to report on the supplementary information which accompanies the financial statements but is not RSI. With respect to the supplementary information, we made certain inquiries of management and evaluated the form, content and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. Nonattest services The following nonattest services were provided by Baker Tilly: • Financial statement preparation • Adjusting journal entries • Compiled regulatory reports None of these nonattest services constitute an audit under generally accepted auditing standards, including Government Auditing Standards. Page 16 of 85 © 2025 Baker Tilly US, LLP Page | 10 Audit committee resources Our business is to know every aspect of yours and to maintain a constant lookout for what's next. We invite you to learn about some of the trending challenges and opportunities for public sector organizations like yours and how Baker Tilly can help. To explore more trending topics and regulatory updates, visit our resource page at https://www.bakertilly.com/insights/audit-committee-resource-page. Funding evaluation and pursuit Public sector organizations may be eligible for grants, tax credits and other financial incentives through funding opportunities such as the Inflation Reduction Act, the Clean Communities Investment Accelerator, and the Infrastructure Investment and Jobs Act. Baker Tilly can help you navigate, understand and pursue various federal and state funding sources through grant research and tracking, advising and writing, and management and compliance services. Digital transformation Digitizing public services can be a game changer for governments. Streamlining inefficient processes, providing digital access and delivery of services to meet public expectations, implementing technology to protect constituent data, leveraging information to make data-driven decisions and migrating outdated on-premises systems to the cloud are crucial to an entity's success. Through these types of digital services, Baker Tilly can help you scale with future demand and be better positioned to rapidly respond to changing demands. Cybersecurity Public sector organizations face significant challenges from cyber threats and IT regulations. It can feel like you are on the defense keeping up with the latest risks, regulations and emerging trends. To mitigate risk, you must understand your organization's unique vulnerabilities, cybersecurity processes and controls. Baker Tilly can help enhance your cybersecurity posture and ensure compliance with solutions in IT compliance and security and cybersecurity and data protection to safeguard your data and navigate complex risk environments. Page 17 of 85 © 2025 Baker Tilly US, LLP Page | 11 Management representation letter Page 18 of 85 June 1, 2026 Baker Tilly US, LLP 4807 Innovate Ln Madison, WI 53707-7398 Dear Baker Tilly US, LLP: We are providing this letter in connection with your audit of the financial statements of Mount Horeb Utilities as of December 31, 2025 and 2024 and for the years then ended for the purpose of expressing opinions as to whether the financial statements present fairly, in all material respects, the financial position of Mount Horeb Utilities results of operations, and cash flows in conformity with accounting principles generally accepted in the United States of America (GAAP). We confirm that we are responsible for the fair presentation of the previously mentioned financial statements in conformity with accounting principles generally accepted in the United States of America. We are also responsible for adopting sound accounting policies, establishing and maintaining internal control over financial reporting, and preventing and detecting fraud. Certain representations in this letter are described as being limited to matters that are material. Items are considered material, regardless of size, if they involve an omission or misstatement of accounting information that, in the light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the information would be changed or influenced by the omission or misstatement. An omission or misstatement that is monetarily small in amount could be considered material as a result of qualitative factors. We confirm, to the best of our knowledge and belief, the following representations made to you during your audit. Financial Statements 1) We have fulfilled our responsibilities, as set out in the terms of the audit engagement letter dated October 9, 2023, including our responsibility for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America U.S. GAAP. 2) The financial statements referred to above are fairly presented in conformity with accounting principles generally accepted in the United States of America. We have engaged you to advise us in fulfilling that responsibility. The financial statements include all properly classified funds of the utility required by accounting principles generally accepted in the United States of America to be included in the financial reporting entity. 3) We acknowledge our responsibility for the design, im plementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Page 19 of 85 4) We acknowledge our responsibility for the design, implementation, and maintenance of internal control to prevent and detect fraud. 5) Significant assumptions we used in making accountin g estimates, including those measured at fair value, if any, are reasonable in accordance with accounting principles generally accepted in the United States of America U.S. GAAP. 6) Related party relationships and transactions, including revenues, expenditures/expenses, loans, transfers, leasing arrangements, and guarantees, and amounts receivable from or payable to related parties have been appropriately accounted for and disclosed in accordance with the requirements of accounting principles generally accepted in the United States of America. 7) All events subsequent to the date of the financ ial statements and for which accounting principles generally accepted in the United States of America require adjustment or disclosure have been adjusted or disclosed. No other events, including instances of noncompliance, have occurred subsequent to the financial statement date and through the date of this letter that would require adjustment to or disclosure in the aforementioned financial statements. 8) All material transactions have been recorded in the accounting records and are reflected in the financial statements. 9) All known audit and bookkeeping adjustments have b een included in our financial statements, and we are in agreement with those adjustments. 10) We are in agreement with the adjusting journal entries you have proposed, and they have been posted to the appropriate accounts. 11) There are no known or possible litigation, clai ms, and assessments whose effects should be considered when preparing the financial statements. There are no unasserted claims or assessments that our lawyer has advised us are probable of assertion and must be disclosed in accordance with accounting principles generally accepted in the United States of America. 12) Guarantees, whether written or oral, under which th e Utility is contingently liable, if any, have been properly recorded or disclosed. Information Provided 13) We have provided you with: a) Access to all information, of which we are awar e, that is relevant to the preparation and fair presentation of the financial statements, such as financial records and related data, documentation, and other matters. b) Additional information that you have reques ted from us for the purpose of the audit. c) Unrestricted access to persons within the entity from whom you determined it necessary to obtain audit evidence. d) Minutes of the meetings of t he Utility Commission or summaries of actions of recent meetings for which minutes have not yet been prepared. 14) We have disclosed to you results of our assessmen t of the risk that the financial statements may be materially misstated as a result of fraud. Page 20 of 85 15) We have no knowledge of any fraud or suspec ted fraud that affects the entity and involves: a) Management, b) Employees who have significant roles in internal control, or c) Others where the fraud coul d have a material effect on the financial statements. 16) We have no knowledge of any allegations of fraud or suspected fraud affecting the entity received in communications from employees, former employees, regulators, or others. 17) We have no knowledge of known instances of noncompliance or suspected noncompliance with provisions of laws, regulations, contracts, or grant agreements, or abuse, whose effects should be considered when preparing financial statements. 18) We have disclosed to you the names of our relate d parties and all the related party relationships and transactions, including side agreements, of which we are aware. Other 19) There have been no communications from regulatory agencies concerning noncompliance with, or deficiencies in, financial reporting practices. 20) We have a process to track the status of audit findings and recommendations. 21) We have identified to you any previous financia l audits, attestation engagements, and other studies related to the audit objectives and whether related recommendations have been implemented. 22) We have identified to you any investigations or legal proceedings that have been initiated with respect to the period under audit. 23) Mount Horeb Utilities has no plans or intentions that may materially affect the carrying value or classification of assets, deferred outflows of resources, liabilities, deferred inflows of resources or fund balance or net position. 24) We are responsible for compliance with federal, state, and local laws, regulations, and provisions of contracts and grant agreements applicable to us, including tax or debt limits, debt contracts, and IRS arbitrage regulations; and we have identified and disclosed to you all federal, state, and local laws, regulations and provisions of contracts and grant agreements that we believe have a direct and material effect on the determination of financial statement amounts or other financial data significant to the audit objectives, including legal and contractual provisions for reporting specific activities in separate funds. 25) There are no: a) Violations or possible violations of budget ordina nces, federal, state, and local laws or regulations (including those pertaining to adopting, approving and amending budgets), provisions of contracts and grant agreements, tax or debt limits, and any related debt covenants whose effects should be considered for disclosure in the financial statements or as a basis for recording a loss contingency, or for reporting on noncompliance, except those already disclosed in the financial statement, if any. b) Other liabilities or gain or loss contingencies that are required to be accrued or disclosed by accounting principles generally accepted in the United States of America. Page 21 of 85 c) Rates being charged to customers other than the ra tes as authorized by the applicable authoritative body. d) Violations of restrictions placed on revenues as a result of bond resolution covenants such as revenue distribution or debt service funding. 26) We have made all management decisions and perf ormed all management functions in relation to the nonattest services provided by Baker Tilly US, LLP or Baker Tilly Advisory Group, LP, as identified in the engagement letter or an addendum to the engagement letter. We have designated Denise Schwenn, an employee with suitable skill, knowledge, and/or experience to oversee the services received. Furthermore, we have established and maintained internal controls, including monitoring activities related to the nonattest services provided by Baker Tilly US, LLP or Baker Tilly Advisory Group, LP, and we have evaluated and accept responsibility for the adequacy and results of the nonattest services received. The nonattest services provided by Baker Tilly US, LL P or Baker Tilly Advisory Group, LP, are listed below. a) Financial statement preparation b) Adjusting journal entries c) Compiled regulatory reports None of these nonattest services constitute an audit under generally accepted auditing standards, including Government Auditing Standards. 27) Mount Horeb Utilities has satisfactory title to all ow ned assets, and there are no liens or encumbrances on such assets nor has any asset been pledged as collateral. 28) Mount Horeb Utilities has complied with all aspects of contractual agreements that would have a material effect on the financial statement in the event of noncompliance. 29) Components of net position (net investment in c apital assets; restricted; and unrestricted) are properly classified and, if applicable, approved. 30) Mount Horeb Utilities has no derivative financial inst ruments such as contracts that could be assigned to someone else or net settled, interest rate swaps, collars or caps. 31) Interfund, internal, and intra-entity activity and bala nces have been appropriately classified and reported. 32) Deposits and investments are properly classified, valued, and disclosed (including risk disclosures, collateralization agreements, valuation methods, and key inputs, as applicable). 33) Capital assets, including infrastructure and intangib le assets, are properly capitalized, reported, and, if applicable, depreciated/amortized. Any known impairments have been recorded and disclosed. 34) Tax-exempt bonds issued have re tained their tax-exempt status. 35) We have appropriately disclosed Mount Horeb Utilities' policy regarding whether to first apply restricted or unrestricted resources when an expense is incurred for purposes for which both restricted and unrestricted net position are available and have determined that net position were properly recognized under the policy. Page 22 of 85 36) We acknowledge our responsibility for the required supplementary information (RSI). The RSI is measured and presented within prescribed guidelines and the methods of measurement and presentation have not changed from those used in the prior period. We have disclosed to you any significant assumptions and interpretations underlying the measurement and presentation of the RSI. 37) With respect to the supplementary information, (SI): a) We acknowledge our responsibility for presenting the SI in accordance with accounting principles generally accepted in the United States of America, and we believe the SI, including its form and content, is fairly presented in accordance with accounting principles generally accepted in the United States of America. The methods of measurement and presentation of the SI have not changed from those used in the prior period, and we have disclosed to you any significant assumptions or interpretations underlying the measurement and presentation of the supplementary information. b) If the SI is not presented with the audited financ ial statements, we will make the audited financial statements readily available to the intended users of the supplementary information no later than the date we issue the supplementary information and the auditor's report thereon. 38) We assume responsibility for, and agree with, the information provided by the Wisconsin Retirement System as audited by the Legislative Audit Bureau relating to the net pension asset/liability and related deferred outflows and deferred inflows and have adequately considered the reasonableness of the amounts and disclosures used in the financial statements and underlying accounting records. We also assume responsibility for the census data that has been reported to the plan. 39) We have reviewed our long-term debt agreements an d believe that all terms related to significant events of default with finance-related consequences, termination events with finance-related consequences and subjective acceleration clauses have been properly identified and disclosed. 40) We have identified any leases or other contracts that are required to be reported as leases and are in agreement with the key assumptions used in the measurement of any lease assets, liabilities or deferred inflows of resources. 41) We have reviewed existing contracts and determined there are no items requiring accounting or reporting as subscription-based IT arrangements. 42) We do not retain Commitment to Community funds lo cally and are not required to file with the PSCW. 43) The auditing standards define an annual report as “a document, or combination of documents, typically prepared on an annual basis by management or those charged with governance in accordance with law, regulation, or custom, the purpose of which is to provide owners (or similar stakeholders) with information on the entity’s operations and the financial results and financial position as set out in the financial statements.” Among other items, an annual report contains, accompanies, or incorporates by reference the financial statements and the auditors’ report thereon. We confirm that we do not prepare and have no plans to prepare an annual report. Page 23 of 85 44) We have evaluated the other-postemployment benefit s provided by the Village and determined the impact to the financial statement is immaterial 45) We have evaluated our ongoing operations and determined there are no concentrations or constraints meeting the requirements for disclosure under GASB Statement No. 102. Sincerely, Mount Horeb Utilities Signed: _______________________________ Denise Schwenn, Finance Director/Treasurer Signed: _______________________________ Jon Hochkammer, Interim Administrator ___________________________________ Denise Schwenn, Finance Director/Treasu _________________________ H hk I t i Ad i enise Schwenn, Finance Direc Page 24 of 85 © 2025 Baker Tilly US, LLP Page | 18 Client service team Bethany Ryers, CPA Principal 4807 Innovate Lane Madison, Wisconsin 53707 United States T +1 (608) 240 2382 | Madison bethany.ryers@bakertilly.com Kalie Williams Senior Associate 4807 Innovate Lane Madison, Wisconsin 53707 United States T +1 (608) 240 2699 | Madison kalie.williams@bakertilly.com Page 25 of 85 © 2025 Baker Tilly US, LLP Page | 19 Accounting changes relevant to Mount Horeb Utilities Future accounting standards update GASB statement number Description Potentially impacts you Effective date 103 Financial reporting model improvements 12/31/26 104 Disclosure of certain capital assets 12/31/26 105 Subsequent events 12/31/27 Further information on upcoming GASB pronouncements. Changes to the financial reporting model GASB Statement 103, Financial Reporting Model Improvements, builds on Statement 34 by providing key targeted improvements to the financial reporting model. Its requirements are designed to: • Enhance the effectiveness of governmental financial reports in providing information essential for decision making and assessing a government's accountability, and • Address certain application issues. The targeted improvements contained in Statement 103 establish or modify existing accounting and financial reporting requirements related to: • Management's discussion and analysis - While the overall requirements do not substantially change management's discussion and analysis, the modifications are meant to improve the analysis included in this section and provide details about the items that should be discussed as currently known facts, decisions, or conditions expected to have a significant financial effect in the subsequent period. • Unusual or infrequent items (previously known as extraordinary and special items) - The new statement simplifies GASB literature by eliminating the separate presentation of extraordinary and special items. Under the requirement of Statement 103, applicable items will either be identified as unusual or infrequent, or both. • Presentation of the proprietary fund statement of revenues, expenses and changes in fund net position - The changes are designed to improve consistency around the classification of items in these statements by better defining what should be included in operating revenues and expenses and nonoperating revenues and expenses including, for example, the addition of subsidies received or provided as a new category of nonoperating revenues and expenses. • Major component unit information, and budgetary comparison information - Statement 103 is designed to improve the consistency of the reporting of major component unit information and budgetary comparison information by specifying required placement of that information. Page 26 of 85 © 2025 Baker Tilly US, LLP Page | 20 Revisions to disclosures for certain capital assets Governments are required to provide information on capital assets in the footnotes to the financial statements as outlined in GASB Statement No. 34. Recent standards have impacted the accounting and reporting for capital assets and as a result GASB issued Statement No. 104, Disclosure of Certain Capital Assets to provide enhanced disclosures for certain capital assets, including (a) Lease assets reported under Statement No. 87, intangible right-to-use assets reported under Statement No. 94 and subscription assets reported under Statement No. 96 should all be disclosed separately, and by major class of underlying asset. In addition, if there are any other intangible assets reported they should also be disclosed separately. (b) Capital assets that are held for sale should have the ending balance with separate disclosure for historical cost and related accumulated depreciation as well as any outstanding debt for which the asset is pledged as collateral disclosed by major class of asset. Assets held for sale are defined as those for which the government has decided to pursue the sale, and it is probable that the sale will be finalized within one year of the financial statement date. While these changes are focused on footnote disclosures it is important to plan ahead to ensure the required information is available for implementation. Updated guidance for the financial reporting of subsequent events GASB Statement No. 105, Subsequent Events, which supersedes GASB Statement No. 56, is intended to enhance consistency in the application of requirements for subsequent events. The Statement defines subsequent events as transactions or other events that occur after year end but before the date the financial statements are available to be issued. The date the financial statements are available to be issued is the date at which (a) the financial statements are complete in a form and format that complies with generally accepted accounting principles (GAAP) and (b) approvals necessary for issuance have been obtained, or typically the opinion date. The definition of subsequent events in this Statement modifies the subsequent events time frame throughout the GASB literature. The Statement also clarifies: • The different types of subsequent events (recognized and nonrecognized events) • When note disclosures are required • The information that should be included in those note disclosures Page 27 of 85 © 2025 Baker Tilly US, LLP Page | 21 Material corrected misstatements Page 28 of 85 Mount Horeb Utilities Year End: December 31, 2025 Completed by In-Charge Technical DirPartner Review 310 Normal adjusting journal entries Date: 1/1/2025 To 12/31/2025 KW25224 BR10327 4/14/2026 5/1/2026 Number Date Name Account No Reference Annotation Debit Credit Recurrence Misstatement A01 12/31/2025 ACCUM DEPRECIATION CLEARING 910-111100-000 MHEU U.204 516,000.00 A01 12/31/2025 ACCUM DEPRECIATION - CIAC 910-111109-000 MHEU U.204 102,000.00 A01 12/31/2025 STRUCTURES & IMPROVE-ACC DEPR 910-136100-100 MHEU U.204 1,613.00 A01 12/31/2025 STATION EQUIP-ACC DEPREC 910-136200-100 MHEU U.204 126,324.00 A01 12/31/2025 POLES, TOWERS & FIXT-ACC DEPR 910-136400-100 MHEU U.204 28,475.00 A01 12/31/2025 POLES, TOWERS&FIX-CIAC ACC DEP 910-136409-100 MHEU U.204 7,770.00 A01 12/31/2025 OVERHEAD CONDUCTORS-ACC DEPR 910-136500-100 MHEU U.204 43,320.00 A01 12/31/2025 OVERHD CONDCTRS-CIAC ACC DEPR 910-136509-100 MHEU U.204 7,731.00 A01 12/31/2025 UNDERGRND CONDUIT-ACC DEPR 910-136600-100 MHEU U.204 37,529.00 A01 12/31/2025 UNDERGRND CONDT-CIAC ACC DEP 910-136609-100 MHEU U.204 18,726.00 A01 12/31/2025 UNDERGRND CONDCTRS-ACC DEPR 910-136700-100 MHEU U.204 81,316.00 A01 12/31/2025 UNDERGRND CONDCTRS-CIAC ACC D 910-136709-100 MHEU U.204 49,172.00 A01 12/31/2025 LINE TRANSFORMERS-ACC DEPREC 910-136800-100 MHEU U.204 81,402.00 A01 12/31/2025 LINE TRANSFRMRS-CIAC ACC DEPR 910-136809-100 MHEU U.204 3,113.00 A01 12/31/2025 SERVICES-ACC DEPREC 910-136900-100 MHEU U.204 67,479.00 A01 12/31/2025 SERVICES-CIAC ACC DEPREC 910-136909-100 MHEU U.204 6,648.00 A01 12/31/2025 CUSTOMER METERS-ACC DEPREC 910-137000-100 MHEU U.204 13,700.00 A01 12/31/2025 CUSTOMER METERS-CIAC ACC DEPR 910-137009-100 MHEU U.204 4,156.00 A01 12/31/2025 YARD LIGHTING-ACC DEPREC 910-137100-100 MHEU U.204 117.00 A01 12/31/2025 YARD LIGHTING - CIAC ACC DEPR 910-137109-100 MHEU U.204 6.00 A01 12/31/2025 STREET LIGHTING-ACC DEPREC 910-137300-100 MHEU U.204 28,654.00 A01 12/31/2025 STREET LIGHTING-CIAC ACC DEPR 910-137309-100 MHEU U.204 7,517.00 A01 12/31/2025 GENERAL PLANT STRCTRS-ACC DEPR 910-139000-100 MHEU U.204 37,278.00 A01 12/31/2025 GENERAL PLANT-CIAC ACC DEPREC 910-139009-100 MHEU U.204 382.00 A01 12/31/2025 TRANSPORTATION EQ-ACC DEPREC 910-139200-100 MHEU U.204 99,762.00 A01 12/31/2025 POWER OPERATED EQ-ACC DEPREC 910-139600-100 MHEU U.204 26,103.00 A01 12/31/2025 COMMUNICATION EQ-ACC DEPREC 910-139700-100 MHEU U.204 5,188.00 A01 12/31/2025 ELECTRIC DEPRECIATION EXPENSE 910-540300-500 MHEU U.204 22,796.00 A01 12/31/2025 ELECTRIC DEPRECIATION EXPENSE- 910-540310-500 MHEU U.204 3,221.00 A01 12/31/2025 ELECTRIC TRANSPORTATION EXPENS 910-593300-300 MHEU U.204 139,464.00 To record electric depreciation Recurring expense and allocate among all accumulated depreciation accounts. A02 12/31/2025 UNAPPROPRIATED EARNED SURPLUS 910-321610-000 MHEU QQ.101 762.00 A02 12/31/2025 ELECTRIC MISCELLANEOUS GENERAL 910-593000-300 MHEU QQ.101 762.00 A02 12/31/2025 UNAPPROPRIATED EARNED SURPLUS 920-321600-000 MHWU QQ.101 332.00 A02 12/31/2025 WATER MISCELLANEOUS GENERAL EX 920-593000-300 MHWU QQ.101 332.00 A02 12/31/2025 UNAPPROPRIATED EARNED SURPLUS 930-321610-000 MHSU QQ.101 769.00 A02 12/31/2025 SEWER MISCELLANEOUS GENERAL EX 930-585600-300 MHSU QQ.101 769.00 To adjust net position to agree to prior year financial statements. A03 12/31/2025 INTEREST ACCRUED ON BONDS 910-223700-000 MHEU KK.101, K.10 3 1,148.00 A03 12/31/2025 ELECTRIC INTEREST - LONG TERM 910-542700-620 MHEU KK.101, K.10 3 1,148.00 A03 12/31/2025 INTEREST ACCRUED ON BONDS 930-223700-000 MHSU KK.101, K.10 3 5,315.00 A03 12/31/2025 SEWER INTEREST - LONG TERM DEB 930-542700-620 MHSU KK.101, K.10 3 5,315.00 To record interest accrued on the 2022 revenue bonds. A04 12/31/2025 POLES, TOWERS & FIXTURES - CIA 910-136409-000 MHEU CS.200 112.00 A04 12/31/2025 UNDERGROUND CONDUCTORS - VILLA 910-136700-000 MHEU CS.200 112.00 To reclassify plant between utility financed and contributed for PSCW purposes. A05 12/31/2025 INTEREST ACCRUED ON BONDS 920-223700-000 MHWU KK.102 5,301.00 A05 12/31/2025 WATER INTEREST - LONG TERM DEB 920-542700-620 MHWU KK.102 5,301.00 To true up accrued interest for the water utility. A06 12/31/2025 LINE TRANSFORMERS - VILLAGE 910-136800-000 MHEU U.204.3 8,880.00 A06 12/31/2025 LINE TRANSFORMERS-ACC DEPREC 910-136800-100 MHEU U.204.3 8,880.00 A06 12/31/2025 CUSTOMER METERS - VILLAGE 910-137000-000 MHEU U.204.3 1,357.00 A06 12/31/2025 CUSTOMER METERS-ACC DEPREC 910-137000-100 MHEU U.204.3 1,357.00 To retire junked meters and transformers. 5/29/2026 8:58 AM Page 1 Page 29 of 85 Mount Horeb Utilities Year End: December 31, 2025 Completed by In-Charge Technical DirPartner Review 310-1 Normal adjusting journal entries Date: 1/1/2025 To 12/31/2025 KW25224 BR10327 4/14/2026 5/1/2026 Number Date Name Account No Reference Annotation Debit Credit Recurrence Misstatement A07 12/31/2025 STRUCTURES & IMPROVE-ACC DEPR 910-136100-100 MHEU U.204.4 41,600.00 A07 12/31/2025 STATION EQUIPMENT - VILLAGE 910-136200-000 MHEU U.204.4 41,600.00 To retire Wally Road regulators. A08 12/31/2025 CASH IN BANK-MCB CKG 910-113145-000 MHEU U.204.4 20,882.42 A08 12/31/2025 DISTRIB PLANT STRUCTURES & IMP 910-136100-000 MHEU U.204.4 20,882.42 A08 12/31/2025 CASH IN BANK-MCB CKG 920-113145-000 MHWU U.204.4 20,882.42 A08 12/31/2025 GENERAL PLANT STRUCTURES & IMP 920-139000-000 MHWU U.204.4 20,882.42 To allocate shed costs to water. A09 12/31/2025 DEBT SERVICE SPEC REDEMP FUND 920-112510-000 MHWU B.101 34,097.00 A09 12/31/2025 WATER RESERVE FUND 920-112800-000 MHWU B.101 19,494.00 A09 12/31/2025 GENERAL INVESTMENT-MCB 920-113142-000 MHWU B.101 14,603.00 To reclassify funds to meet debt service fund requirement and redemotion requirements. A10 12/31/2025 DEBT SERVICE SPEC REDEMP FUND 910-112530-000 MHEU B.101, B.102 71,635.00 A10 12/31/2025 CONSTRUCTION FUND 910-112801-000 MHEU B.101, B.102 1,287,048.00 A10 12/31/2025 GENERAL INVESTMENT-MCB 910-113142-000 MHEU B.101, B.102 1,287,048.00 A10 12/31/2025 GENERAL INVESTMENT-MCB 910-113142-000 MHEU B.101, B.102 71,635.00 To adjust construction fund and redemption fund for electric revenue. A11 12/31/2025 DEBT SERVICE SPEC REDEMP FUND 930-112500-000 MHSU B.101 162,609.00 A11 12/31/2025 GENERAL INVESTMENT-MCB 930-113142-000 MHSU B.101 162,609.00 To reclassify sewer funds to/from restricted based on requirements for the redemption account restricted per bond resolution. A12 12/31/2025 ACCUM DEPRECIATION 920-111100-000 MHWU U.206.3 76,770.00 A12 12/31/2025 ACCUM DEPRECIATION - CIAC 920-111109-000 MHWU U.206.3 69,580.00 A12 12/31/2025 DISTRIBUTION MAINS 920-134300-000 MHWU U.206.3 62,410.00 A12 12/31/2025 DISTRIBUTION MAINS - CIAC 920-134309-000 MHWU U.206.3 57,890.00 A12 12/31/2025 SERVICES 920-134500-000 MHWU U.206.3 9,180.00 A12 12/31/2025 SERVICES - CIAC 920-134509-000 MHWU U.206.3 8,520.00 A12 12/31/2025 HYDRANTS 920-134800-000 MHWU U.206.3 5,180.00 A12 12/31/2025 HYDRANTS - CIAC 920-134809-000 MHWU U.206.3 3,170.00 To record retirements related to the water street project. A13 12/31/2025 RECEIVABLE FROM SEWER 920-114580-000 MHWU C.202 76,774.84 A13 12/31/2025 OTHER WATER REVENUES 920-447420-000 MHWU C.202 16,631.00 A13 12/31/2025 WATER DEPRECIATION EXPENSE 920-540300-500 MHWU C.202 37,444.00 A13 12/31/2025 WATER TAXES - PAYROLL 920-540800-136 MHWU C.202 9,243.50 A13 12/31/2025 WATER MAINT OF METERS - LABOR 920-565300-111 MHWU C.202 8,518.03 A13 12/31/2025 WATER MAINTENANCE OF METERS EX 920-565300-300 MHWU C.202 4,938.31 A13 12/31/2025 PAYABLE TO WATER UTILITY 930-223360-000 MHSU C.202 76,774.84 A13 12/31/2025 SEWER METER EXPENSE 930-583000-300 MHSU C.202 76,774.84 Entry to record joint metering allocation. A14 12/31/2025 TAXES ACCRUED 910-223600-000 MHEU C.201 12,018.00 A14 12/31/2025 ELECTRIC TAX EQUIVALENT EXPENS 910-540820-536 MHEU C.201 12,018.00 A14 12/31/2025 TAXES ACCRUED 920-223600-000 MHWU C.201 44,359.00 A14 12/31/2025 WATER TAX EQUIVALENT EXPENSE 920-540820-536 MHWU C.201 44,359.00 To adjust the tax equivalent for electric and water. A15 12/31/2025 ACCUM DEPRECIATION 920-111100-000 MHWU U.204 58,527.00 A15 12/31/2025 ACCUM DEPRECIATION - CIAC 920-111109-000 MHWU U.204 1,306.00 5/29/2026 8:58 AM Page 2 Page 30 of 85 Mount Horeb Utilities Year End: December 31, 2025 Completed by In-Charge Technical DirPartner Review 310-2 Normal adjusting journal entries Date: 1/1/2025 To 12/31/2025 KW25224 BR10327 4/14/2026 5/1/2026 Number Date Name Account No Reference Annotation Debit Credit Recurrence Misstatement A15 12/31/2025 WATER DEPRECIATION EXPENSE 920-540300-500 MHWU U.204 58,527.00 A15 12/31/2025 WATER DEPRECIATION EXPENSE-CIA 920-540310-500 MHWU U.204 1,306.00 To true up depreciation expense. A17 12/31/2025 UNBILLED CUSTOMER A/R 910-114210-000 MHEU C.102.2 578,493.04 A17 12/31/2025 RESIDENTIAL - VILLAGE 910-444000-000 MHEU C.102.2 261,084.20 A17 12/31/2025 RESIDENTIAL - RURAL 910-444100-000 MHEU C.102.2 41,708.33 A17 12/31/2025 COMMERCIAL GS - VILLAGE 910-444200-000 MHEU C.102.2 67,150.05 A17 12/31/2025 COMMERCIAL GS - RURAL 910-444210-000 MHEU C.102.2 18,415.52 A17 12/31/2025 SMALL POWER - VILLAGE 910-444220-000 MHEU C.102.2 72,673.97 A17 12/31/2025 SMALL POWER - RURAL 910-444230-000 MHEU C.102.2 17,812.78 A17 12/31/2025 LARGE POWER - VILLAGE 910-444300-000 MHEU C.102.2 34,375.33 A17 12/31/2025 LARGE POWER - RURAL 910-444310-000 MHEU C.102.2 15,927.95 A17 12/31/2025 INDUSTRIAL RURAL 910-444330-000 MHEU C.102.2 17,147.85 A17 12/31/2025 YARD LIGHTING - VILLAGE 910-444420-000 MHEU C.102.2 9,850.14 A17 12/31/2025 COMMERCIAL GS SEWER - VILLAGE 910-444800-000 MHEU C.102.2 188.91 A17 12/31/2025 COMMERCIAL GS SEWER - RURAL 910-444810-000 MHEU C.102.2 440.90 A17 12/31/2025 SMALL POWER - WATER UTILITY 910-444820-000 MHEU C.102.2 2,006.75 A17 12/31/2025 SMALL POWER - SEWER UTILITY 910-444830-000 MHEU C.102.2 305.27 A17 12/31/2025 FORFEITED DISCOUNTS/PENALTIES 910-445000-000 MHEU C.102.2 9,063.30 A17 12/31/2025 MISC SERVICE REVENUE - RECONNE 910-445100-000 MHEU C.102.2 8,690.69 A17 12/31/2025 OTHER ELECTRIC REVENUE 910-445600-000 MHEU C.102.2 1,651.10 A17 12/31/2025 UNBILLED CUSTOMER A/R 920-114210-000 MHWU C.102.2 95,894.33 A17 12/31/2025 RESIDENTIAL WATER SALES 920-446110-000 MHWU C.102.2 50,836.22 A17 12/31/2025 COMMERCIAL WATER SALES 920-446120-000 MHWU C.102.2 6,020.44 A17 12/31/2025 PUBLIC AUTHORITIES SALES 920-446140-000 MHWU C.102.2 1,527.00 A17 12/31/2025 MULTI-FAMILY RESIDENTIAL SALES 920-446150-000 MHWU C.102.2 3,072.62 A17 12/31/2025 IRRIGATION WATER SALES 920-446160-000 MHWU C.102.2 3,815.05 A17 12/31/2025 PRIVATE FIRE PROTECTION SALES 920-446200-000 MHWU C.102.2 1,469.00 A17 12/31/2025 PUBLIC FIRE PROTECTION SALES 920-446300-000 MHWU C.102.2 28,902.57 A17 12/31/2025 FORFEITED DISCOUNTS/PENALTIES 920-447000-000 MHWU C.102.2 251.43 A17 12/31/2025 UNBILLED CUSTOMER A/R 930-114210-000 MHSU C.102.2 206,640.00 A17 12/31/2025 RESIDENTIAL REVENUES 930-462210-000 MHSU C.102.2 172,113.23 A17 12/31/2025 COMMERCIAL REVENUES 930-462220-000 MHSU C.102.2 29,727.69 A17 12/31/2025 PUBLIC AUTHORITIES REVENUES 930-462240-000 MHSU C.102.2 4,235.95 A17 12/31/2025 FORFEITED DISCOUNTS/PENALTIES 930-463100-000 MHSU C.102.2 563.13 Unbilled revenue was reversed twice, which net together. To properly reverse unbilled revenues. A18 12/31/2025 POWER OPERATED EQUIPMENT 910-139600-000 MHEU U.204.1 201,744.00 A18 12/31/2025 POWER OPERATED EQUIPMENT 910-139600-000 MHEU U.204.1 83,163.00 A18 12/31/2025 POWER OPERATED EQ-ACC DEPREC 910-139600-100 MHEU U.204.1 63,404.00 A18 12/31/2025 POWER OPERATED EQ-ACC DEPREC 910-139600-100 MHEU U.204.1 83,163.00 A18 12/31/2025 ELECTRIC TRANSPORTATION EXPENS 910-593300-300 MHEU U.204.1 201,411.00 A18 12/31/2025 ELECTRIC TRANSPORTATION EXPENS 910-593300-300 MHEU U.204.1 63,071.00 To capitalize the the purchase of a bucket truck and retire the sold truck. A19 12/31/2025 CUSTOMER ACCTS RECEIVABLE 910-114200-000 MHEU C.102.3 25,797.14 A19 12/31/2025 UNBILLED CUSTOMER A/R 910-114210-000 MHEU C.102.3 25,797.14 A19 12/31/2025 UNBILLED CUSTOMER A/R 910-114210-000 MHEU C.102.3 46,160.27 A19 12/31/2025 PAYABLE TO MUNI - GR 910-223300-000 MHEU C.102.3 46,160.27 A19 12/31/2025 CUSTOMER ACCTS RECEIVABLE 920-114200-000 MHWU C.102.3 2,700.28 A19 12/31/2025 UNBILLED CUSTOMER A/R 920-114210-000 MHWU C.102.3 2,700.28 A19 12/31/2025 CUSTOMER ACCTS RECEIVABLE 930-114200-000 MHSU C.102.3 5,075.42 A19 12/31/2025 UNBILLED CUSTOMER A/R 930-114210-000 MHSU C.102.3 5,075.42 To record unbilled AR to the correct receivable account. A20 12/31/2025 NET PENSION ASSET 910-117600-000 MHEU EE.202 2,778.00 A20 12/31/2025 DEFERRED OUTFLOWS-PENSION 910-118610-000 MHEU EE.202 202,998.00 A20 12/31/2025 DEFERRED INFLOWS-PENSION 910-225320-000 MHEU EE.202 183,568.00 A20 12/31/2025 ELECTRIC PENSIONS & BENEFITS-G 910-592600-136 MHEU EE.202 22,208.00 A20 12/31/2025 NET PENSION ASSET 920-117600-000 MHWU EE.202 980.00 A20 12/31/2025 DEFERRED OUTFLOWS-PENSION 920-118610-000 MHWU EE.202 87,090.00 A20 12/31/2025 DEFERRED INFLOWS-PENSION 920-225320-000 MHWU EE.202 72,354.00 5/29/2026 8:58 AM Page 3 Page 31 of 85 Mount Horeb Utilities Year End: December 31, 2025 Completed by In-Charge Technical DirPartner Review 310-3 Normal adjusting journal entries Date: 1/1/2025 To 12/31/2025 KW25224 BR10327 4/14/2026 5/1/2026 Number Date Name Account No Reference Annotation Debit Credit Recurrence Misstatement A20 12/31/2025 WATER PENSIONS & BENEFITS-GASB 920-592600-136 MHWU EE.202 15,716.00 A20 12/31/2025 DEFERRED OUTFLOWS-PENSION 930-118610-000 MHSU EE.202 138,232.00 A20 12/31/2025 DEFERRED INFLOWS-PENSION 930-225320-000 MHSU EE.202 120,839.00 A20 12/31/2025 DEFERRED INFLOWS-LEASES 930-225330-000 MHSU EE.202 3,204.00 A20 12/31/2025 SEWER PENSIONS & BENEFITS-GASB 930-585400-136 MHSU EE.202 20,597.00 To record GASB 68 entry for WRS. Recurring A21 12/31/2025 DEFERRED OUTFLOWS-PENSION 910-118610-000 MHEU EE.202 87,900.00 A21 12/31/2025 DEFERRED INFLOWS-PENSION 910-225320-000 MHEU EE.202 87,900.00 A21 12/31/2025 DEFERRED OUTFLOWS-PENSION 920-118610-000 MHWU EE.202 34,449.00 A21 12/31/2025 DEFERRED INFLOWS-PENSION 920-225320-000 MHWU EE.202 34,449.00 A21 12/31/2025 DEFERRED OUTFLOWS-PENSION 930-118610-000 MHSU EE.202 57,534.00 A21 12/31/2025 DEFERRED INFLOWS-PENSION 930-225320-000 MHSU EE.202 57,534.00 To record deferred outflows and inflows related to GASB 68. A22 12/31/2025 OTHER ACCOUNTS RECEIVABLE 910-114300-000 MHEU C.151 13,929.89 A22 12/31/2025 OTHER ACCOUNTS RECEIVABLE 910-114300-000 MHEU C.151 343.00 A22 12/31/2025 CUSTOMER ADVANCES FOR CONSTRUC 910-225200-000 MHEU C.151 13,929.89 A22 12/31/2025 CUSTOMER ADVANCES FOR CONSTRUC 910-225200-000 MHEU C.151 343.00 To record payments made on beginning balance in other AR that were recorded to customer advances. A23 12/31/2025 OTHER ACCOUNTS RECEIVABLE 910-114300-000 MHEU C.151 9,996.30 A23 12/31/2025 CUSTOMER ADVANCES FOR CONSTRUC 910-225200-000 MHEU C.151 9,996.30 To move miscellaneous billings that were invoiced through customer advances, but payments received were recorded to Other Accounts Receivable. A24 12/31/2025 CASH IN BANK-MCB CKG 930-113145-000 MHSU U.206.4 10,000.00 A24 12/31/2025 COLL SYS PUMPING - RECEIVING W 930-132200-000 MHSU U.206.4 107,700.00 A24 12/31/2025 VOUCHERS PAYABLE 930-223200-000 MHSU U.206.4 97,700.00 To move utility-related costs for the wastewater lift station out of fund 400. A25 12/31/2025 CASH IN BANK-MCB CKG 920-113145-000 MHWU U.206.4 727,738.00 A25 12/31/2025 RECEIVABLE FROM MUNI-UT ON TAX 920-114500-000 MHWU U.206.4 727,738.00 To record fund 400 repayment of interfund money owed to water. A26 12/31/2025 ACCRUED YE WAGES 910-217500-000 MHEU VILLAGE 1,025.00 A26 12/31/2025 PAY TO MUNI - ACCR COMP WAGES 910-223320-000 MHEU VILLAGE 1,025.00 Entry to clear up interfunds. A27 12/31/2025 CASH IN BANK-MCB CKG 910-113145-000 MHEU VILLAGE 270,847.00 A27 12/31/2025 RECEIVABLE FROM MUNI-OTHER 910-114510-000 MHEU VILLAGE 270,847.00 To clear interfund balance between the general fund and electric (entry A12 for the Village). A28 12/31/2025 CASH IN BANK-MCB CKG 920-113145-000 MHWU VILLAGE 51.00 A28 12/31/2025 CASH IN BANK-MCB CKG 920-113145-000 MHWU VILLAGE 104.00 A28 12/31/2025 RECEIVABLE FROM MUNI-OTHER 920-114530-000 MHWU VILLAGE 51.00 A28 12/31/2025 RECEIVABLE FROM MUNI-OTHER 920-114530-000 MHWU VILLAGE 104.00 A28 12/31/2025 CASH IN BANK-MCB CKG 930-113145-000 MHSU VILLAGE 55.00 A28 12/31/2025 PAYABLE TO MUNICIPALITY-OTHER 930-223330-000 MHSU VILLAGE 55.00 To clear interfund balance between the general fund and water and sewer. (the other side is A10 from the Village) A29 12/31/2025 PAY TO MUNI - ACCR COMP WAGES 910-223320-000 MHEU VILLAGE 1,128.00 A29 12/31/2025 ELECTRIC MISCELLANEOUS GENERAL 910-593000-300 MHEU VILLAGE 1,128.00 5/29/2026 8:58 AM Page 4 Page 32 of 85 Mount Horeb Utilities Year End: December 31, 2025 Completed by In-Charge Technical DirPartner Review 310-4 Normal adjusting journal entries Date: 1/1/2025 To 12/31/2025 KW25224 BR10327 4/14/2026 5/1/2026 Number Date Name Account No Reference Annotation Debit Credit Recurrence Misstatement To adjust comp time interfund. A30 12/31/2025 RECEIVABLE FROM MUNI-OTHER 930-114310-000 MHSU VILLAGE 4,042.00 A30 12/31/2025 ACCRUED YE WAGES 930-217500-000 MHSU VILLAGE 2,937.09 A30 12/31/2025 PAY TO MUNI - ACCR COMP WAGES 930-223320-000 MHSU VILLAGE 4,042.00 A30 12/31/2025 PAY TO MUNI - ACCR COMP WAGES 930-223320-000 MHSU VILLAGE 2,937.09 To reclassify interfund for compensated absences. A31 12/31/2025 DISTRIBUTION MAINS - CIAC 920-134309-000 MHWU U.211 69,126.00 A31 12/31/2025 SERVICES - CIAC 920-134509-000 MHWU U.211 36,300.00 A31 12/31/2025 HYDRANTS - CIAC 920-134809-000 MHWU U.211 58,200.00 A31 12/31/2025 CONTRIBUTION AID OF CONSTRUCTI 920-442100-000 MHWU U.211 163,626.00 A31 12/31/2025 COLLECTION SYS - COLLECTING MA 930-131300-000 MHSU U.211 108,624.00 A31 12/31/2025 CONTRIBUTION AID OF CONSTRUCTI 930-442100-000 MHSU U.211 108,624.00 To record contributed assets for Brookstone Hills Division. A33 12/31/2025 ACCUM DEPRECIATION 930-111100-000 MHSU U.205.1 14,166.00 A33 12/31/2025 ACCUM DEPRECIATION 930-111100-000 MHSU U.205.1 27,569.54 A33 12/31/2025 OTHER ACCOUNTS RECEIVABLE 930-114300-000 MHSU U.205.1 20,834.00 A33 12/31/2025 COLL SYS PUMPING - RECEIVING W 930-132200-000 MHSU U.205.1 27,569.54 A33 12/31/2025 GENERAL PLANT - TRANSPORTATION 930-139300-000 MHSU U.205.1 35,000.00 To adjust sewer plant for truck sold and liftstations retired. A34 12/31/2025 CASH IN BANK-MCB CKG 920-113145-000 MHWU U.206.4 18,930.00 A34 12/31/2025 HYDRANTS 920-134800-000 MHWU U.206.4 14,880.00 A34 12/31/2025 WATER MAINTENANCE OF MAINS EXP 920-565100-300 MHWU U.206.4 1,200.00 A34 12/31/2025 WATER MAINTENANCE OF SERVICES 920-565200-300 MHWU U.206.4 2,850.00 A34 12/31/2025 CASH IN BANK-MCB CKG 930-113145-000 MHSU U.206.4 222,108.00 A34 12/31/2025 COLLECTION SYS - SERVICE CONNE 930-131200-000 MHSU U.206.4 33,480.00 A34 12/31/2025 COLLECTION SYS - COLLECTING MA 930-131300-000 MHSU U.206.4 56,990.00 A34 12/31/2025 SEWER MAINT OF SEW COLLECT SYS 930-583100-300 MHSU U.206.4 131,638.00 To move costs related to the street project from the village fund to the utility. A35 12/31/2025 CASH IN BANK-MCB CKG 910-113145-000 MHEU C.201 486,947.00 A35 12/31/2025 TAXES ACCRUED 910-223600-000 MHEU C.201 486,947.00 A35 12/31/2025 CASH IN BANK-MCB CKG 920-113145-000 MHWU C.201 526,377.00 A35 12/31/2025 TAXES ACCRUED 920-223600-000 MHWU C.201 526,377.00 To transfer funds related to the 2024 and 2025 PILOT payments to the Village through comingled cash. The other side is fund 100 - A15 from the Village audit. A36 12/31/2025 CASH IN BANK-MCB CKG 920-113145-000 MHWU U.206.4 200,336.00 A36 12/31/2025 DISTRIBUTION MAINS 920-134300-000 MHWU U.206.4 656,296.35 A36 12/31/2025 SERVICES 920-134500-000 MHWU U.206.4 266,298.35 A36 12/31/2025 HYDRANTS 920-134800-000 MHWU U.206.4 189,662.00 A36 12/31/2025 CASH IN BANK-MCB CKG 930-113145-000 MHSU U.206.4 200,336.00 A36 12/31/2025 COLLECTION SYS - SERVICE CONNE 930-131200-000 MHSU U.206.4 12,139.00 A36 12/31/2025 COLLECTION SYS - COLLECTING MA 930-131300-000 MHSU U.206.4 69,363.00 A36 12/31/2025 SEWER MAINT OF SEW COLLECT SYS 930-583100-300 MHSU U.206.4 118,834.00 To allocated costs for the main rehabilitation project into the proper utility capital asset account. A37 12/31/2025 RECEIVABLE FROM MUNI-OTHER 910-114510-000 MHEU TB 350.00 A37 12/31/2025 RECEIVABLE FROM MUNI-OTHER 910-114510-000 MHEU TB 1,128.00 A37 12/31/2025 PAYABLE TO MUNI - GR 910-223300-000 MHEU TB 1,526.00 A37 12/31/2025 PAY TO MUNI - ACCR COMP WAGES 910-223320-000 MHEU TB 9,311.00 A37 12/31/2025 PAYABLE TO MUNICIPALITY-OTHER 910-223325-000 MHEU TB 323.00 A37 12/31/2025 PAYABLE TO MUNICIPALITY-OTHER 910-223325-000 MHEU TB 14,369.00 A37 12/31/2025 ELECTRIC OFFICE SUPPLIES & EXP 910-592100-300 MHEU TB 3,882.00 5/29/2026 8:58 AM Page 5 Page 33 of 85 Mount Horeb Utilities Year End: December 31, 2025 Completed by In-Charge Technical DirPartner Review 310-5 Normal adjusting journal entries Date: 1/1/2025 To 12/31/2025 KW25224 BR10327 4/14/2026 5/1/2026 Number Date Name Account No Reference Annotation Debit Credit Recurrence Misstatement A37 12/31/2025 ELECTRIC MISCELLANEOUS GENERAL 910-593000-300 MHEU TB 323.00 A37 12/31/2025 ELECTRIC MISCELLANEOUS GENERAL 910-593000-300 MHEU TB 1,128.00 A37 12/31/2025 RECEIVABLE FROM MUNI-OTHER 920-114530-000 MHWU TB 3,475.00 A37 12/31/2025 PAY TO MUNI - ACCR COMP WAGES 920-223320-000 MHWU TB 1,997.00 A37 12/31/2025 WATER TRANS/DISTR EXP - SUPPLI 920-564100-300 MHWU TB 3,475.00 A37 12/31/2025 WATER MAINT OF MAINS - LABOR 920-565100-111 MHWU TB 1,997.00 A37 12/31/2025 RECEIVABLE FROM MUNI-OTHER 930-114310-000 MHSU TB 2,263.00 A37 12/31/2025 SEWER OFFICE SUPPLIES & EXPENS 930-585100-300 MHSU TB 2,263.00 Entry to clear interfunds. A38 12/31/2025 OTHER ACCOUNTS RECEIVABLE 910-114300-000 MHEU C.151 44,531.32 A38 12/31/2025 CUSTOMER ADVANCES FOR CONSTRUC 910-225200-000 MHEU C.151 44,531.32 To record miscellaneous billings recorded in customer advances to other accounts receivable. A39 12/31/2025 OTHER ACCOUNTS RECEIVABLE 910-114300-000 MHEU C.151 24,029.62 A39 12/31/2025 CUSTOMER ADVANCES FOR CONSTRUC 910-225200-000 MHEU C.151 24,029.62 Additional billings needed for customer advances where project costs exceeded the advance. Move to other accounts receivable. Amounts were collected in 2026. Reverse in 2026. A40 12/31/2025 ACCUM DEPRECIATION 930-111100-000 MHSU U.205 7,564.00 A40 12/31/2025 SEWER DEPRECIATION EXPENSE 930-540300-500 MHSU U.205 7,564.00 To true up sewer depreciation expense. A41 12/31/2025 ACCUM DEPRECIATION 930-111100-000 MHSU U.205.1 6,679.00 A41 12/31/2025 COLLECTION SYS - COLLECTING MA 930-131300-000 MHSU U.205.1 6,679.00 To book sewer retirements related to water main and street projects. A42 12/31/2025 ACCUM DEPRECIATION 920-111100-000 MHWU U.206.1 2,640.00 A42 12/31/2025 METERS 920-134600-000 MHWU U.206.1 2,640.00 To retire meters. A43 12/31/2025 OTHER ACCOUNTS RECEIVABLE 910-114300-000 MHEU C.151 4,392.37 A43 12/31/2025 POLES, TOWERS & FIXTURES - VIL 910-136400-000 MHEU C.151 4,392.37 To reverse a customer advance that was not paid as of year end. C01 12/31/2025 RECEIVABLE FROM MUNI-OTHER 910-114510-000 MHEU 312. 1 9,311.12 C01 12/31/2025 ELECTRIC EMPLOYEE INCENTIVES 910-592600-112 MHEU 312. 1 9,311.12 C01 12/31/2025 RECEIVABLE FROM MUNI-OTHER 920-114530-000 MHWU 312. 1 3,938.99 C01 12/31/2025 WATER EMPLOYEE INCENTIVES 920-592600-112 MHWU 312. 1 3,938.99 C01 12/31/2025 RECEIVABLE FROM MUNI-OTHER 930-114310-000 MHSU 312. 1 4,042.35 C01 12/31/2025 SEWER EMPLOYEE INCENTIVES 930-585400-112 MHSU 312. 1 4,042.35 Client entry received on 2/26/26. To accrue sick leave balances. 8,502,967.94 8,502,967.94 Net Income (Loss) 7,395,210.49 5/29/2026 8:58 AM Page 6 Page 34 of 85 © 2025 Baker Tilly US, LLP Page | 28 Two-way audit communications As part of our audit of your financial statements, we are providing communications to you throughout the audit process. Auditing requirements provide for two-way communication and are important in assisting the auditor and you with more information relevant to the audit. As this past audit is concluded, we use what we have learned to begin the planning process for next year's audit. It is important that you understand the following points about the scope and timing of our next audit: a. We address the significant risks of material misstatement, whether due to fraud or error, through our detailed audit procedures. b. We will obtain an understanding of the five components of internal control sufficient to assess the risk of material misstatement of the financial statements whether due to error or fraud, and to design the nature, timing and extent of further audit procedures. We will obtain a sufficient understanding by performing risk assessment procedures to evaluate the design of controls relevant to an audit of financial statements and to determine whether they have been implemented. We will use such knowledge to: • Identify types of potential misstatements • Consider factors that affect the risks of material misstatement • Design tests of controls, when applicable and substantive procedures c. We will not express an opinion on the effectiveness of internal control over financial reporting or compliance with laws, regulations and provisions of contracts or grant programs. d. The concept of materiality recognizes that some matters, either individually or in the aggregate, are important for fair presentation of financial statements in conformity with generally accepted accounting principles while other matters are not important. In performing the audit, we are concerned with matters that, either individually or in the aggregate, could be material to the financial statements. Our responsibility is to plan and perform the audit to obtain reasonable assurance that material misstatements, whether caused by errors or fraud, are detected. Our audit will be performed in accordance with auditing standards generally accepted in the United States of America. We are very interested in your views regarding certain matters. Those matters are listed here: a. We typically will communicate with your top level of management unless you tell us otherwise. b. We understand that the governing board has the responsibility to oversee the strategic direction of your organization, as well as the overall accountability of the entity. Management has the responsibility for achieving the objectives of the entity. c. We need to know your views about your organization's objectives and strategies, and the related business risks that may result in material misstatements. d. We anticipate that the Utilities will receive an unmodified opinion on its financial statements. e. Which matters do you consider warrant particular attention during the audit, and are there any areas where you request additional procedures to be undertaken? f. Have you had any significant communications with regulators or grantor agencies? g. Are there other matters that you believe are relevant to the audit of the financial statements? Also, is there anything that we need to know about the attitudes, awareness and actions of the governing body concerning: Page 35 of 85 © 2025 Baker Tilly US, LLP Page | 29 a. The entity's internal control and its importance in the entity, including how those charged with governance oversee the effectiveness of internal control? b. The detection or the possibility of fraud? We also need to know if you have taken actions in response to developments in financial reporting, laws, accounting standards, governance practices or other related matters, or in response to previous communications with us. With regard to the timing of our audit, here is some general information. If necessary, we may do preliminary financial audit work during the months of October-December, and sometimes early in January. Our final financial fieldwork is scheduled during the spring to best coincide with your readiness and report deadlines. After fieldwork, we wrap up our financial audit procedures at our office and may issue drafts of our report for your review. Final copies of our report and other communications are issued after approval by your staff. This is typically 6-12 weeks after final fieldwork, but may vary depending on a number of factors. Keep in mind that while this communication may assist us with planning the scope and timing of the audit, it does not change the auditors' sole responsibility to determine the overall audit strategy and the audit plan, including the nature, timing and extent of procedures necessary to obtain sufficient appropriate audit evidence. We realize that you may have questions on what this all means, or wish to provide other feedback. We welcome the opportunity to hear from you. Page 36 of 85 Transfers In/(Out): Sales Tax Payment (9,847.72) $ Transfer from Village - sales tax 342.60 $ WPPI Monthly Payment (310,672.06) $ Transfer to Village - Vouchers (169,146.48) $ Transfer to Village - Payroll (152,431.78)$ Transfer to Village - Garb/Recyc, Ins, PILOT, Interfund -$ Transfer to Special Funds -$ WDOR License fee assessment (19,851.31)$ Safe Drinking Water Loan-Expense Reimbursement -$ Checking Account Balance Electric Utility 1,166,773.48 Water Utility 1,924,507.60 Sewer Utility 3,227,231.45 Total Checking Account Balance 6,318,512.54 Transfers In/Out: None Special Funds Account Balance Electric Utility-General 710,277.76 Electric Utility-Special Redemption Fund 366,107.81 Electric Utility-Depreciation Reserve Fund 2,434,915.19 Electric Utility-Debt Service Reserve Fund - Electric Utility-Construction Fund 83,723.05 Electric Utility Balance 3,595,023.81$ Water Utility-General 22,495.48 Water Utility-Special Redemption Fund 956.64 Water Utility-Verizon Security Deposit 15,653.43 Water Utility-Depreciation Reserve Fund 510,550.64 Water Utility-Debt Service Reserve Fund 403,485.07 Water Utility Balance 953,141.26$ Sewer Utility-General (1,979,005.52) Sewer Utility-Special Redemption Fund 162,252.36 Sewer Utility-Debt Service Reserve Fund - Sewer Utility-Environmental Impact Fee 54,224.28 Sewer Utility-Replacement Fund 1,745,751.14 Sewer Utility-Depreciation Reserve Fund 404,956.95 Sewer Utility Balance 388,179.21$ Total Special Funds Investment Account 4,936,344.28$ W/T Bond payments - Water & Wastewater Bond Interest 1,097,104.51$ Transfer to Village-2025 Interfund TrueUp - $ Transfer from Village - - $ Bond Issuance, Waterworks System Revenue Bond - $ MOUNT HOREB UTILITIES FOR THE MONTH ENDING 05/31/26 Checking Account Information Special Funds Account Information Page 37 of 85 VILLAGE OF MOUNT HOREB Check Register - CK REGISTER-UTILITY COMMISSION Page: 1 Check Issue Dates: 5/1/2026 - 5/31/2026 Jun 05, 2026 10:25AM 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 136224 05/26 05/07/2026 136224 33190 MOUNT HOREB TELEPHONE C 10715770 910-592100- 30 181.16 181.16 MUNI BLDG 05/26 05/07/2026 136224 33190 MOUNT HOREB TELEPHONE C 10715770 920-592100- 30 135.87 135.87 MUNI BLDG 05/26 05/07/2026 136224 33190 MOUNT HOREB TELEPHONE C 10715770 930-585100- 30 135.87 135.87 MUNI BLDG 05/26 05/07/2026 136224 33190 MOUNT HOREB TELEPHONE C 10719566 910-592100- 30 191.52 191.52 ELECTRIC UTILITY 05/26 05/07/2026 136224 33190 MOUNT HOREB TELEPHONE C 10719566 920-592100- 30 127.68 127.68 WATER UTILITY Total 136224: 772.10 136227 05/26 05/14/2026 136227 96795 ANNA SMITH 2026-12 910-223200- 00 175.40 175.40 REFUND OVERPAYMENT 05/26 05/14/2026 136227 96795 ANNA SMITH 2026-12 920-223200- 00 25.96 25.96 REFUND OVERPAYMENT 05/26 05/14/2026 136227 96795 ANNA SMITH 2026-12 930-223200- 00 52.50 52.50 REFUND OVERPAYMENT Total 136227: 253.86 136230 05/26 05/14/2026 136230 5651 CENEX FLEETCARD- (UTILITIES 335656CL 910-593300- 30 2,008.62 2,008.62 APRIL FUEL 05/26 05/14/2026 136230 5651 CENEX FLEETCARD- (UTILITIES 335656CL 920-593300- 30 302.15 302.15 APRIL FUEL Total 136230: 2,310.77 136231 05/26 05/14/2026 136231 5652 CENEX FLEETCARD- (WASTEW 333779CL 930-582800- 30 513.43 513.43 FLEET FUEL 05/26 05/14/2026 136231 5652 CENEX FLEETCARD- (WASTEW 335657CL 930-582800- 30 723.39 723.39 FLEET FUEL Total 136231: 1,236.82 136234 05/26 05/14/2026 136234 13855 FINK'S PAVING & EXCAVATING I 6407 920-565100- 30 975.00 975.00 CURB REPAIR GREEN ST. MAIN 05/26 05/14/2026 136234 13855 FINK'S PAVING & EXCAVATING I 6408 910-556200- 30 650.00 650.00 CONCRETE FRONT ST M = Manual Check, V = Void Check Page 38 of 85 VILLAGE OF MOUNT HOREB Check Register - CK REGISTER-UTILITY COMMISSION Page: 2 Check Issue Dates: 5/1/2026 - 5/31/2026 Jun 05, 2026 10:25AM GL Check Check Vendor Invoice Invoice Invoice Check Description Period Issue Date Number Number Payee Number GL Account Amount Amount Total 136234: 1,625.00 136240 05/26 05/14/2026 136240 96766 MIDDEC TOPSOIL INC 261108 910-556200- 30 194.40 194.40 TOP SOIL Total 136240: 194.40 136242 05/26 05/14/2026 136242 33190 MOUNT HOREB TELEPHONE C 10717100 930-585100- 30 234.45 234.45 WWTP Total 136242: 234.45 136244 05/26 05/14/2026 136244 41010 PUBLIC SERVICE COMMISSION 2603-I-03930 910-592300- 20 966.13 966.13 DC FAST CHARGER RATE Total 136244: 966.13 136248 05/26 05/14/2026 136248 2359 S & L UNDERGROUND INC 25-100-5-FIN 920-134300- 00 49,037.35 49,037.35 25-101 #5-NESHEIM WATER MAI Total 136248: 49,037.35 136250 05/26 05/14/2026 136250 261 STUART C IRBY CO S014546536. 910-115400-000 2,835.00 2,835.00 OH FAULT INDICATORS Total 136250: 2,835.00 136253 05/26 05/14/2026 136253 96779 TROJAN TECHNOLOGIES COR 50012847 930-583300- 30 681.37 681.37 UV PARTS Total 136253: 681.37 136255 05/26 05/20/2026 136255 96039 ALTERNATIVE TECHNOLOGIES, 59214 910-557100- 30 110.00 110.00 DT TRANSFORMER TESTING Total 136255: 110.00 M = Manual Check, V = Void Check Page 39 of 85 VILLAGE OF MOUNT HOREB Check Register - CK REGISTER-UTILITY COMMISSION Page: 3 Check Issue Dates: 5/1/2026 - 5/31/2026 Jun 05, 2026 10:25AM GL Check Check Vendor Invoice Invoice Invoice Check Description Period Issue Date Number Number Payee Number GL Account Amount Amount 136257 05/26 05/20/2026 136257 55460 BAKER TILLY US, LLP BT3582209 930-585200- 20 1,890.00 1,890.00 2025 GEN UTILITY AUDIT SVCS 05/26 05/20/2026 136257 55460 BAKER TILLY US, LLP BT3582209 920-592300- 20 1,890.00 1,890.00 2025 GEN UTILITY AUDIT SVCS 05/26 05/20/2026 136257 55460 BAKER TILLY US, LLP BT3582209 910-592300- 20 2,520.00 2,520.00 2025 GEN UTILITY AUDIT SVCS Total 136257: 6,300.00 136258 05/26 05/20/2026 136258 5950 CHIPPEWA VALLEY TECHNICAL 89872 910-592610- 33 846.36 846.36 BO AND BRYAN APPRENTICE C Total 136258: 846.36 136264 05/26 05/20/2026 136264 13855 FINK'S PAVING & EXCAVATING I 6465 910-556200- 30 37.44 37.44 RECYCLED BLACKTOP Total 136264: 37.44 136265 05/26 05/20/2026 136265 96714 HEARTLAND ECOLOGICAL GR 20261764-01 930-110791-000 1,550.00 1,550.00 STEWART PARK WETLAND DEL Total 136265: 1,550.00 136268 05/26 05/20/2026 136268 33130 MOUNT HOREB UTILITIES 2026-05 UTI 910-556200- 30 218.37 218.37 ELECTRIC 05/26 05/20/2026 136268 33130 MOUNT HOREB UTILITIES 2026-05 UTI 920-562200- 20 10,051.75 10,051.75 WATER 05/26 05/20/2026 136268 33130 MOUNT HOREB UTILITIES 2026-05 UTI 930-582100- 20 11,546.58 11,546.58 SEWER Total 136268: 21,816.70 136269 05/26 05/20/2026 136269 96320 OPEN POINT LLC 1935 910-592300- 20 1,450.00 1,450.00 OPEN POINT SUBSCRIPTION Total 136269: 1,450.00 136270 05/26 05/20/2026 136270 261 STUART C IRBY CO S014546507. 910-557100- 30 4,046.50 4,046.50 SUBSTATION COVER UP Total 136270: 4,046.50 M = Manual Check, V = Void Check Page 40 of 85 VILLAGE OF MOUNT HOREB Check Register - CK REGISTER-UTILITY COMMISSION Page: 4 Check Issue Dates: 5/1/2026 - 5/31/2026 Jun 05, 2026 10:25AM GL Check Check Vendor Invoice Invoice Invoice Check Description Period Issue Date Number Number Payee Number GL Account Amount Amount 136272 05/26 05/28/2026 136272 67 A-1 SEWER SERVICE INC 42733 910-556200- 30 200.00 200.00 PARKS GARAGE 05/26 05/31/2026 136272 67 A-1 SEWER SERVICE INC 42733 910-556200- 30 200.00- 200.00- V PARKS GARAGE 05/26 05/28/2026 136272 67 A-1 SEWER SERVICE INC 42733 920-563200- 30 50.00 50.00 PARKS GARAGE 05/26 05/31/2026 136272 67 A-1 SEWER SERVICE INC 42733 920-563200- 30 50.00- 50.00- V PARKS GARAGE Total 136272: .00 136273 05/26 05/28/2026 136273 2256 ANDERSON LAWN SERVICE LL 9817 910-556200- 30 200.00 200.00 APRIL MOWING 05/26 05/28/2026 136273 2256 ANDERSON LAWN SERVICE LL 9817 920-563200- 30 180.00 180.00 APRIL MOWING Total 136273: 380.00 136278 05/26 05/28/2026 136278 96799 JOCELYN THESING 2026 WPPI S 910-114555-000 500.00 500.00 2026 WPPI SCHOLARSHIP Total 136278: 500.00 136281 05/26 05/28/2026 136281 96800 LILIANA BARCHESKI 2026 WPPI S 910-114555-000 500.00 500.00 2026 WPPI SCHOLARSHIP Total 136281: 500.00 136282 05/26 05/28/2026 136282 96766 MIDDEC TOPSOIL INC 261881 910-556200- 30 338.80 338.80 KELENY TOP SOIL INC 05/26 05/28/2026 136282 96766 MIDDEC TOPSOIL INC 261881 920-592300- 20 50.00 50.00 KELENY TOP SOIL INC Total 136282: 388.80 136285 05/26 05/28/2026 136285 96350 PRECISION WATER METER AN 027-26 920-565300- 30 1,244.75 1,244.75 WELL#6 METER MAINTENANCE Total 136285: 1,244.75 136286 05/26 05/28/2026 136286 96798 TANNER AMES 2026-05 910-223200- 00 137.82 137.82 REIMB OVERPAID FINAL ACCO M = Manual Check, V = Void Check Page 41 of 85 VILLAGE OF MOUNT HOREB Check Register - CK REGISTER-UTILITY COMMISSION Page: 5 Check Issue Dates: 5/1/2026 - 5/31/2026 Jun 05, 2026 10:25AM GL Check Check Vendor Invoice Invoice Invoice Check Description Period Issue Date Number Number Payee Number GL Account Amount Amount Total 136286: 137.82 902126 05/26 05/07/2026 902126 3099 CLASSY CLEANERS 2999 910-593000- 30 138.40 138.40 ELECTRIC 05/26 05/07/2026 902126 3099 CLASSY CLEANERS 2999 920-593000- 30 34.60 34.60 WATER Total 902126: 173.00 902129 05/26 05/14/2026 902129 4045 BORDER STATES INDUSTRIES I 932230439 910-556600- 30 313.73 313.73 METER GRABBER 05/26 05/14/2026 902129 4045 BORDER STATES INDUSTRIES I 932314785 910-557200- 30 4,891.74 4,891.74 500 PRIMARY SPLICES Total 902129: 5,205.47 902130 05/26 05/14/2026 902130 14485 FORSTER ELECTRICAL ENGIN 27572 910-110712-000 520.00 520.00 NORTH RD PERMITTING 05/26 05/14/2026 902130 14485 FORSTER ELECTRICAL ENGIN 27594 910-110712-000 876.25 876.25 TOWN HALL RD PERMITS 05/26 05/14/2026 902130 14485 FORSTER ELECTRICAL ENGIN 27601 910-110712-000 977.50 977.50 M25-25E Total 902130: 2,373.75 902133 05/26 05/14/2026 902133 841 LV LABORATORIES LLC 7687 930-582710- 30 1,004.50 1,004.50 LAB SERVICES Total 902133: 1,004.50 902136 05/26 05/14/2026 902136 48768 STRAND ASSOCIATES INC 0237120 930-110791-000 2,637.63 2,637.63 STEWART PARK EAST FORCE Total 902136: 2,637.63 902137 05/26 05/14/2026 902137 96774 VESTIS UNIFORMS AND WORK 6140765251 930-585600- 30 127.18 127.18 UNIFORM SERVICES 05/26 05/14/2026 902137 96774 VESTIS UNIFORMS AND WORK 6140785737 930-585600- 30 121.15 121.15 UNIFORM SERVICES 05/26 05/14/2026 902137 96774 VESTIS UNIFORMS AND WORK 6140801849 930-585600- 30 127.93 127.93 UNIFORM SERVICES Total 902137: 376.26 M = Manual Check, V = Void Check Page 42 of 85 VILLAGE OF MOUNT HOREB Check Register - CK REGISTER-UTILITY COMMISSION Page: 6 Check Issue Dates: 5/1/2026 - 5/31/2026 Jun 05, 2026 10:25AM GL Check Check Vendor Invoice Invoice Invoice Check Description Period Issue Date Number Number Payee Number GL Account Amount Amount 902139 05/26 05/20/2026 902139 3061 BELL LUMBER & POLE COMPA INV-053978 910-115400-000 12,503.01 12,503.01 18 POLES 05/26 05/20/2026 902139 3061 BELL LUMBER & POLE COMPA INV-053979 910-556700- 30 9,394.84 9,394.84 3- 70' POLES Total 902139: 21,897.85 902146 05/26 05/28/2026 902146 31623 ICS MEDICAL ANSWERING SER 2518000471 910-592100- 30 139.85 139.85 TELEPHONE ANSWERING SVC 05/26 05/28/2026 902146 31623 ICS MEDICAL ANSWERING SER 2518000471 920-592100- 30 104.89 104.89 TELEPHONE ANSWERING SVC 05/26 05/28/2026 902146 31623 ICS MEDICAL ANSWERING SER 2518000471 930-585100- 30 104.89 104.89 TELEPHONE ANSWERING SVC 05/26 05/28/2026 902146 31623 ICS MEDICAL ANSWERING SER 2518000481 910-592100- 30 85.71 85.71 TELEPHONE ANSWERING SVC 05/26 05/28/2026 902146 31623 ICS MEDICAL ANSWERING SER 2518000481 920-592100- 30 64.29 64.29 TELEPHONE ANSWERING SVC 05/26 05/28/2026 902146 31623 ICS MEDICAL ANSWERING SER 2518000481 930-585100- 30 64.29 64.29 TELEPHONE ANSWERING SVC Total 902146: 563.92 902147 05/26 05/28/2026 902147 1137 INFOSEND INC 309522 910-592300- 20 803.89 803.89 UTIL BILL PRINTING/MAILING 05/26 05/28/2026 902147 1137 INFOSEND INC 309522 920-592300- 20 602.92 602.92 UTIL BILL PRINTING/MAILING 05/26 05/28/2026 902147 1137 INFOSEND INC 309522 930-585200- 20 602.92 602.92 UTIL BILL PRINTING/MAILING Total 902147: 2,009.73 902148 05/26 05/28/2026 902148 841 LV LABORATORIES LLC 8085 930-582710- 30 2,191.00 2,191.00 LAB SERVICES Total 902148: 2,191.00 902149 05/26 05/28/2026 902149 1258 MILLENNIUM COMM & ELECTRI 26-154544-1 910-115410-000 295.89 295.89 2" EL COUPLINGS 05/26 05/28/2026 902149 1258 MILLENNIUM COMM & ELECTRI 26-154544-2 910-115410-000 47.98 47.98 2" EL COUPLINGS Total 902149: 343.87 902151 05/26 05/28/2026 902151 484 STATEWIDE ENERGY EFFICIEN 2026-05 910-225300- 00 3,107.12 3,107.12 ENERGY EFFICIENCY PROGRA Total 902151: 3,107.12 M = Manual Check, V = Void Check Page 43 of 85 VILLAGE OF MOUNT HOREB Check Register - CK REGISTER-UTILITY COMMISSION Page: 7 Check Issue Dates: 5/1/2026 - 5/31/2026 Jun 05, 2026 10:25AM GL Check Check Vendor Invoice Invoice Invoice Check Description Period Issue Date Number Number Payee Number GL Account Amount Amount 26051501 05/26 05/15/2026 26051501 58071 WI DEPT OF REVENUE 05122026 910-224100- 00 9,847.72 9,847.72 SALES TAX PAYMENT-APRIL Total 26051501: 9,847.72 Grand Totals: 151,187.44 Summary by General Ledger Account Number GL Account Debit Credit Proof 910-110712-000 2,373.75 .00 2,373.75 910-114555-000 1,000.00 .00 1,000.00 910-115400-000 15,338.01 .00 15,338.01 910-115410-000 343.87 .00 343.87 910-211100-000 200.00 62,251.15- 62,051.15- 910-223200-000 313.22 .00 313.22 910-224100-000 9,847.72 .00 9,847.72 910-225300-000 3,107.12 .00 3,107.12 910-556200-300 1,839.01 200.00- 1,639.01 910-556600-300 313.73 .00 313.73 910-556700-300 9,394.84 .00 9,394.84 910-557100-300 4,156.50 .00 4,156.50 910-557200-300 4,891.74 .00 4,891.74 910-592100-300 598.24 .00 598.24 910-592300-200 5,740.02 .00 5,740.02 910-592610-335 846.36 .00 846.36 910-593000-300 138.40 .00 138.40 910-593300-300 2,008.62 .00 2,008.62 920-134300-000 49,037.35 .00 49,037.35 920-211100-000 50.00 64,877.21- 64,827.21- 920-223200-000 25.96 .00 25.96 920-562200-200 10,051.75 .00 10,051.75 920-563200-300 230.00 50.00- 180.00 920-565100-300 975.00 .00 975.00 920-565300-300 1,244.75 .00 1,244.75 920-592100-300 432.73 .00 432.73 M = Manual Check, V = Void Check Page 44 of 85 VILLAGE OF MOUNT HOREB Check Register - CK REGISTER-UTILITY COMMISSION Page: 8 Check Issue Dates: 5/1/2026 - 5/31/2026 Jun 05, 2026 10:25AM GL Account Debit Credit Proof 920-592300-200 2,542.92 .00 2,542.92 920-593000-300 34.60 .00 34.60 920-593300-300 302.15 .00 302.15 930-110791-000 4,187.63 .00 4,187.63 930-211100-000 .00 24,309.08- 24,309.08- 930-223200-000 52.50 .00 52.50 930-582100-200 11,546.58 .00 11,546.58 930-582710-300 3,195.50 .00 3,195.50 930-582800-300 1,236.82 .00 1,236.82 930-583300-300 681.37 .00 681.37 930-585100-300 539.50 .00 539.50 930-585200-200 2,492.92 .00 2,492.92 930-585600-300 376.26 .00 376.26 Grand Totals: 151,687.44 151,687.44- .00 Dated: ______________________________________________________ Mayor: ______________________________________________________ City Council: ______________________________________________________ ______________________________________________________ ______________________________________________________ ______________________________________________________ ______________________________________________________ ______________________________________________________ City Recorder: _____________________________________________________ M = Manual Check, V = Void Check Page 45 of 85 VILLAGE OF MOUNT HOREB Check Register - CK REGISTER-UTILITY COMMISSION Page: 9 Check Issue Dates: 5/1/2026 - 5/31/2026 Jun 05, 2026 10:25AM GL Account Debit Credit Proof 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 46 of 85 VILLAGE OF MOUNT HOREB Check Register - CK REGISTER-UTILITY COMMISSION US BANK Page: 1 Check Issue Dates: 5/1/2026 - 5/31/2026 Jun 05, 2026 10:32AM 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 26051901 ADOBE SYSTEMS INCORPORATED 05/26 05/19/2026 26051901 2461 U.S. BANK 6417-344340 930-583100- 30 19.99 19.99 GIS SOFTWARE Total ADOBE SYSTEMS INCORPORATED: 19.99 AMARIL UNIFORM COMPANY 05/26 05/19/2026 26051901 2461 U.S. BANK 2527-IV2967 910-593000- 30 725.43 725.43 CLOTHING SPENCER STADELE Total AMARIL UNIFORM COMPANY: 725.43 ANDERSON 360 SOLUTIONS LLC 05/26 05/19/2026 26051901 2461 U.S. BANK 6023-042620 910-592610- 33 1,333.35 1,333.35 MSHA TRAINING ELECTRIC UTI 05/26 05/19/2026 26051901 2461 U.S. BANK 6023-042620 920-592610- 30 666.66 666.66 MSHA TRAINING WATER UTILIT 05/26 05/19/2026 26051901 2461 U.S. BANK 6023-042620 930-585430- 30 333.33 333.33 MSHA TRAINING WASTEWATER Total ANDERSON 360 SOLUTIONS LLC: 2,333.34 AQUAFIX INC 05/26 05/19/2026 26051901 2461 U.S. BANK 4019-022909 930-585600- 30 400.00 400.00 SLUDGE ANALYSIS 05/26 05/19/2026 26051901 2461 U.S. BANK 4019-023897 930-583200- 30 2,317.78 2,317.78 LIFT STATION DEGREASER Total AQUAFIX INC: 2,717.78 COMPLETE OFFICE OF WISCONSIN INC 05/26 05/19/2026 26051901 2461 U.S. BANK 6917-123782 920-592100- 30 52.99 52.99 WATER JUGS FOR OFFICE Total COMPLETE OFFICE OF WISCONSIN INC: 52.99 ENVIRONMENTAL CONSULTING & TESTING INC 05/26 05/19/2026 26051901 2461 U.S. BANK 4019-9057 930-585500- 20 1,850.00 1,850.00 WET TESTING Page 47 of 85 VILLAGE OF MOUNT HOREB Check Register - CK REGISTER-UTILITY COMMISSION US BANK Page: 2 Check Issue Dates: 5/1/2026 - 5/31/2026 Jun 05, 2026 10:32AM GL Check Check Vendor Invoice Invoice Invoice Check Description Period Issue Date Number Number Payee Number GL Account Amount Amount Total ENVIRONMENTAL CONSULTING & TESTING INC: 1,850.00 HAMPTON INN EAU CLAIRE 05/26 05/19/2026 26051901 2461 U.S. BANK 6218-948980 910-592610- 33 420.00 420.00 BRYAN MOYER SCHOOL ROOM Total HAMPTON INN EAU CLAIRE: 420.00 INTERSTATE ALL BATTERY CENTER 05/26 05/19/2026 26051901 2461 U.S. BANK 4019-190510 930-582700- 30 476.64 476.64 UPS BATTERIES Total INTERSTATE ALL BATTERY CENTER: 476.64 MADISON GAS & ELECTRIC 05/26 05/19/2026 26051901 2461 U.S. BANK 6917-840127 930-582100- 20 1,039.15 1,039.15 WWTP 05/26 05/19/2026 26051901 2461 U.S. BANK 6917-840127 910-556200- 30 637.89 637.89 ELECTRIC 05/26 05/19/2026 26051901 2461 U.S. BANK 6917-840127 920-564100- 30 340.93 340.93 WATER Total MADISON GAS & ELECTRIC: 2,017.97 MIDWEST METER INC 05/26 05/19/2026 26051901 2461 U.S. BANK 7887-018795 920-134600- 00 12,903.00 12,903.00 10 INCH WATER METERS WELL Total MIDWEST METER INC: 12,903.00 MILLER & SONS INC 05/26 05/19/2026 26051901 2461 U.S. BANK 7559-042726 930-585600- 30 37.04 37.04 CLEANING SUPPLIES Total MILLER & SONS INC: 37.04 MOUNT HOREB AUTO SUPPLY INC 05/26 05/19/2026 26051901 2461 U.S. BANK 6218-637822 910-556200- 30 111.99 111.99 THUMPER BATTERY 05/26 05/19/2026 26051901 2461 U.S. BANK 6218-638039 910-593300- 30 14.49 14.49 COOLANT COMPRESSOR Total MOUNT HOREB AUTO SUPPLY INC: 126.48 NCL OF WISCONSIN INC 05/26 05/19/2026 26051901 2461 U.S. BANK 7232-534358 930-582710- 30 1,179.56 1,179.56 LAB SUPPLIES Page 48 of 85 VILLAGE OF MOUNT HOREB Check Register - CK REGISTER-UTILITY COMMISSION US BANK Page: 3 Check Issue Dates: 5/1/2026 - 5/31/2026 Jun 05, 2026 10:32AM GL Check Check Vendor Invoice Invoice Invoice Check Description Period Issue Date Number Number Payee Number GL Account Amount Amount Total NCL OF WISCONSIN INC: 1,179.56 PITNEY BOWES GLOBAL FINANCIAL SERVICES 05/26 05/19/2026 26051901 2461 U.S. BANK 6917-332220 910-592100- 30 95.01 95.01 POSTAGE METER LEASE 05/26 05/19/2026 26051901 2461 U.S. BANK 6917-332220 920-592100- 30 71.27 71.27 POSTAGE METER LEASE 05/26 05/19/2026 26051901 2461 U.S. BANK 6917-332220 930-585100- 30 71.27 71.27 POSTAGE METER LEASE Total PITNEY BOWES GLOBAL FINANCIAL SERVICES: 237.55 POSTMASTER 05/26 05/19/2026 26051901 2461 U.S. BANK 1609-399 910-556200- 30 11.70 11.70 OIL SAMPLE SHIPPING 05/26 05/19/2026 26051901 2461 U.S. BANK 2527-100069 910-592100- 30 12.58 12.58 SHIPPING COST Total POSTMASTER: 24.28 PREMIER COOPERATIVE 05/26 05/19/2026 26051901 2461 U.S. BANK 1609-377621 910-556200- 30 44.58 44.58 CLAMP AND FGCI 05/26 05/19/2026 26051901 2461 U.S. BANK 6218-377863 910-556200- 30 14.98 14.98 4" ADAPTER 05/26 05/19/2026 26051901 2461 U.S. BANK 6218-378403 910-556200- 30 31.99 31.99 6" CAP 05/26 05/19/2026 26051901 2461 U.S. BANK 6417-040626 930-583300- 30 107.88 107.88 HVAC FILTERS 05/26 05/19/2026 26051901 2461 U.S. BANK 7232-040926 930-582700- 30 15.45 15.45 HOSE REPAIR 05/26 05/19/2026 26051901 2461 U.S. BANK 7559-040726 930-585600- 30 27.97 27.97 CLEANING SUPPLIES 05/26 05/19/2026 26051901 2461 U.S. BANK 7559-042826 930-583400- 30 34.99 34.99 MULCH 05/26 05/19/2026 26051901 2461 U.S. BANK 7559-37646 930-583200- 30 24.00 24.00 TIRE DISPOSAL - BROOKWOOD 05/26 05/19/2026 26051901 2461 U.S. BANK 7887-2201 920-564100- 30 5.99 5.99 20# ICE INORGANIC SAMPLES Total PREMIER COOPERATIVE: 307.83 QUILL CORPORATION 05/26 05/19/2026 26051901 2461 U.S. BANK 6917-485286 910-592100- 30 35.79 35.79 TONER & BATTERIES 05/26 05/19/2026 26051901 2461 U.S. BANK 6917-485286 920-592100- 30 26.85 26.85 TONER & BATTERIES 05/26 05/19/2026 26051901 2461 U.S. BANK 6917-485286 930-585100- 30 26.85 26.85 TONER & BATTERIES 05/26 05/19/2026 26051901 2461 U.S. BANK 6917-485922 910-592100- 30 89.16 89.16 UTILITY ENVELOPES 05/26 05/19/2026 26051901 2461 U.S. BANK 6917-485922 920-592100- 30 66.87 66.87 UTILITY ENVELOPES 05/26 05/19/2026 26051901 2461 U.S. BANK 6917-485922 930-585100- 30 66.87 66.87 UTILITY ENVELOPES Total QUILL CORPORATION: 312.39 Page 49 of 85 VILLAGE OF MOUNT HOREB Check Register - CK REGISTER-UTILITY COMMISSION US BANK Page: 4 Check Issue Dates: 5/1/2026 - 5/31/2026 Jun 05, 2026 10:32AM GL Check Check Vendor Invoice Invoice Invoice Check Description Period Issue Date Number Number Payee Number GL Account Amount Amount SLOAN IMPLEMENT COMPANY INC 05/26 05/19/2026 26051901 2461 U.S. BANK 6218-426948 910-593300- 30 98.06 98.06 BACKHOE HOSE PARTS 05/26 05/19/2026 26051901 2461 U.S. BANK 6417-042026 930-582700- 30 36.00 36.00 CHAINSAW SHARPENING 05/26 05/19/2026 26051901 2461 U.S. BANK 6417-430742 930-583400- 30 9.09 9.09 MOWER PARTS Total SLOAN IMPLEMENT COMPANY INC: 143.15 STAFFORD ROSENBAUM LLP 05/26 05/19/2026 26051901 2461 U.S. BANK 0462-205766 930-585200- 20 525.00 525.00 WASTEWATER ADAPTIVE MAN Total STAFFORD ROSENBAUM LLP: 525.00 UNITED STATES CELLULAR CORPORATION 05/26 05/19/2026 26051901 2461 U.S. BANK 2527-079774 910-592100- 30 63.00 63.00 MARCH/APRIL TABLETS 05/26 05/19/2026 26051901 2461 U.S. BANK 2527-079774 920-110790-000 204.82 204.82 MARCH/APRIL TABLETS 05/26 05/19/2026 26051901 2461 U.S. BANK 2527-079774 930-583100- 30 50.98 50.98 MARCH/APRIL TABLETS Total UNITED STATES CELLULAR CORPORATION: 318.80 VIKING HARDWARE INC 05/26 05/19/2026 26051901 2461 U.S. BANK 7559-042726 930-583400- 30 127.92 127.92 GROUNDSKEEPING SUPPLIES Total VIKING HARDWARE INC: 127.92 WI WASTEWATER OPERATORS' ASSOCATION 05/26 05/19/2026 26051901 2461 U.S. BANK 4019-042926 930-585430- 30 51.75 51.75 WWOA DISTRICT MEETING Total WI WASTEWATER OPERATORS' ASSOCATION: 51.75 WISCONSIN DNR 05/26 05/19/2026 26051901 2461 U.S. BANK 7559-042926 930-585500- 20 45.90 45.90 LICENSE RENWAL - DJ Total WISCONSIN DNR: 45.90 WISCONSIN STATE LABORATORY OF HYGIENE 05/26 05/19/2026 26051901 2461 U.S. BANK 7887-840992 920-564100- 30 31.00 31.00 MONTHLY FLUORIDE SPLIT SA Total WISCONSIN STATE LABORATORY OF HYGIENE: 31.00 Page 50 of 85 VILLAGE OF MOUNT HOREB Check Register - CK REGISTER-UTILITY COMMISSION US BANK Page: 5 Check Issue Dates: 5/1/2026 - 5/31/2026 Jun 05, 2026 10:32AM GL Check Check Vendor Invoice Invoice Invoice Check Description Period Issue Date Number Number Payee Number GL Account Amount Amount Total 26051901: 26,985.79 Grand Totals: 26,985.79 Summary by General Ledger Account Number GL Account Debit Credit Proof 910-211100-000 .00 3,740.00- 3,740.00- 910-556200-300 853.13 .00 853.13 910-592100-300 295.54 .00 295.54 910-592610-335 1,753.35 .00 1,753.35 910-593000-300 725.43 .00 725.43 910-593300-300 112.55 .00 112.55 920-110790-000 204.82 .00 204.82 920-134600-000 12,903.00 .00 12,903.00 920-211100-000 .00 14,370.38- 14,370.38- 920-564100-300 377.92 .00 377.92 920-592100-300 217.98 .00 217.98 920-592610-300 666.66 .00 666.66 930-211100-000 .00 8,875.41- 8,875.41- 930-582100-200 1,039.15 .00 1,039.15 930-582700-300 528.09 .00 528.09 930-582710-300 1,179.56 .00 1,179.56 930-583100-300 70.97 .00 70.97 930-583200-300 2,341.78 .00 2,341.78 930-583300-300 107.88 .00 107.88 930-583400-300 172.00 .00 172.00 930-585100-300 164.99 .00 164.99 930-585200-200 525.00 .00 525.00 930-585430-300 385.08 .00 385.08 930-585500-200 1,895.90 .00 1,895.90 930-585600-300 465.01 .00 465.01 Grand Totals: 26,985.79 26,985.79- .00 Page 51 of 85 VILLAGE OF MOUNT HOREB Check Register - CK REGISTER-UTILITY COMMISSION US BANK Page: 6 Check Issue Dates: 5/1/2026 - 5/31/2026 Jun 05, 2026 10:32AM 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 52 of 85 Electric: May 2026 • 3 New Underground Services • 5 outages (2- Animal, 2- Storm, 1- Unknown) • OMS (Outage Management System) has been getting tested and bugs worked out. • Finished doing clean up at North Rd • Crew has finished spring clean-up from jobs last fall • Crew has started changing out old wire in parts of town • Sensus is doing a metering communication upgrade next month • Put an overhead line underground for bridge work • 2 Overhead services put underground from storms We are Publicly Owned and Operated Mount Horeb Utilities Jordan Schmitz Electric Superintendent 301 Blue Mounds. Mt. Horeb, WI 53572 (608) 437-3300 or (608) 437-3084 Page 53 of 85 In the month of May, we changed more radio read boxes to flex-net after reading meters in May we read 871 meters on the radio read system. CTW is still working on well #5, they have ordered 8 new pieces of well casing that was pitted to the point of questionable of reusing. There is a total of 24 pieces of pipe that came out of well #5 in total. They ran a camera down the well on May 28th to inspect where it has collapsed at 800 feet. There plan is to send down one of the old 10” well casing pipes to break through the collapsed part. Once they get through this rock that has collapsed sounds like they will put our well back together and get it back on line. We installed 2 new well distribution meters one at well #5 the other at well #6. The meter at well #5 when tested failed and the meter at well #6 was on the brink of failing when tested. The meters that were replaced were turbine meters and we replaced them with mag meters that has no moving parts and reads water flow by electromagnetic induction We had quite a few highwater alerts from WPPI to follow up on. We did our 9 bacti, and 1flouride split sample for the month. 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 54 of 85 The plant is running well, we are operating below all permitted limits. We’ve received our annual Environmental Fees invoice from the DNR; these fees are based upon a couple of key aspects of the utility including our lab certification, bio-solids land application, and effluent quality. This year’s fees are down 10% from last year. Our Compliance Maintenance Annual Report is complete and ready for review, we again received top scores across all sections. Planning for the Stewart Park force main project continues, design plans are approximately 90% complete and we are eyeing a June bid. We cleaned 525’ of sanitary mains, televised 3999,’ and inspected 11 manholes. There was one call out in the month; a power outage and the south facility around 1am, the back-up generator powered the plant until power was restored around 5am. There were a few small glitches with some pieces of equipment, we’ve since gotten them fixed. Mount Horeb Wastewater Monthly Report for May 2026 Submitted 06/03/2026 Page 55 of 85 Monthly average influent flow: 503,000 gpd Design average flow:790,000 gpd Biological Oxygen Demand (5 day) BOD5 Influent: 280.5 mg/l mo. average Daily maximum: 421 mg/l Effluent: 1.3 mg/l mo. average Daily maximum: 4 mg/l Permit limit: 15 mg/l mo. average Times exceeded 0 Total Suspended Solids TSS- Influent: 433.8 mg/l mo. average Daily maximum: 778 mg/l Effluent: 4.7 mg/l mo. average Daily maximum: 9.2 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: .34 mg/l Permit limit: 1.0 mg/l monthly average Times exceeded: 0 Six Month Rolling Avg (May-Oct): .34 mg/L Six Month Avg Limit: .60 mg/L Chloride- Effluent weekly average: 329.3 mg/l (4 consecutive samples for the week) Permit limit: 520 mg/l weekly average Times exceeded: 0 Dissolved Oxygen- Effluent daily minimum: 8.48 mg/l Permit limit: 6 mg/l daily minimum Times exceeded: 0 E.Coli – Effluent geometric mean: 16.1 #/100ml Permit Limit: 126 #/100ml Times exceeded: 0 Monthly Wastewater Utility Operations Report May 2026 Submitted to the Utility Commission 06/03/2026 Page 56 of 85 Compliance Maintenance Annual Report Mount Horeb Wastewater Treatment Facility Last Updated: Reporting For: 5/19/2026 2025 Influent Flow and Loading 1. Monthly Average Flows and BOD Loadings 1.1 Verify the following monthly flows and BOD loadings to your facility. Influent No. 701 Influent Monthly Average Flow, MGD x Influent Monthly Average BOD Concentration mg/L x 8.34 = Influent Monthly Average BOD Loading, lbs/day January 0.4875 x 253 x 8.34 = 1,030 February 0.4724 x 242 x 8.34 = 955 March 0.4760 x 288 x 8.34 = 1,145 April 0.4864 x 267 x 8.34 = 1,084 May 0.4807 x 323 x 8.34 = 1,295 June 0.5093 x 276 x 8.34 = 1,170 July 0.4947 x 280 x 8.34 = 1,156 August 0.5219 x 234 x 8.34 = 1,019 September 0.4554 x 282 x 8.34 = 1,071 October 0.4198 x 295 x 8.34 = 1,033 November 0.4013 x 296 x 8.34 = 989 December 0.4212 x 280 x 8.34 = 983 2. Maximum Monthly Design Flow and Design BOD Loading 2.1 Verify the design flow and loading for your facility. Design Design Factor x % = % of Design Max Month Design Flow, MGD 1.05 x 90 = 0.945 x 100 = 1.05 Design BOD, lbs/day 1896 x 90 = 1706.4 x 100 = 1896 2.2 Verify the number of times the flow and BOD exceeded 90% or 100% of design, points earned, and score: Months of Influent Number of times flow was greater than 90% of Number of times flow was greater than 100% of Number of times BOD was greater than 90% of design Number of times BOD was greater than 100% of design January 1 0 0 0 0 February 1 0 0 0 0 March 1 0 0 0 0 April 1 0 0 0 0 May 1 0 0 0 0 June 1 0 0 0 0 July 1 0 0 0 0 August 1 0 0 0 0 September 1 0 0 0 0 October 1 0 0 0 0 November 1 0 0 0 0 December 1 0 0 0 0 Points per each 2 1 3 2 Exceedances 0 0 0 0 Points 0 0 0 0 Total Number of Points 0 0 Page 57 of 85 Compliance Maintenance Annual Report Mount Horeb Wastewater Treatment Facility Last Updated: Reporting For: 5/19/2026 2025 3. Flow Meter 3.1 Was the influent flow meter calibrated in the last year? Yes Enter last calibration date (MM/DD/YYYY) 2025-12-31 No If No, please explain: 4. Sewer Use Ordinance 4.1 Did your community have a sewer use ordinance that limited or prohibited the discharge of excessive conventional pollutants ((C)BOD, SS, or pH) or toxic substances to the sewer from industries, commercial users, hauled waste, or residences? Yes No If No, please explain: 4.2 Was it necessary to enforce the ordinance? Yes No If Yes, please explain: 5. Septage Receiving 5.1 Did you have requests to receive septage at your facility? Septic Tanks Holding Tanks Grease Traps Yes Yes Yes No No No 5.2 Did you receive septage at your facility? If yes, indicate volume in gallons. Septic Tanks Yes gallons No Holding Tanks Yes gallons No Grease Traps Yes gallons No 5.2.1 If yes to any of the above, please explain if plant performance is affected when receiving any of these wastes. 6. Pretreatment 6.1 Did your facility experience operational problems, permit violations, biosolids quality concerns, or hazardous situations in the sewer system or treatment plant that were attributable to commercial or industrial discharges in the last year? Yes No If yes, describe the situation and your community's response. 6.2 Did your facility accept hauled industrial wastes, landfill leachate, etc.? Page 58 of 85 Compliance Maintenance Annual Report Mount Horeb Wastewater Treatment Facility Last Updated: Reporting For: 5/19/2026 2025 Yes No If yes, describe the types of wastes received and any procedures or other restrictions that were in place to protect the facility from the discharge of hauled industrial wastes. Total Points Generated 0 Score (100 - Total Points Generated) 100 Section Grade A Page 59 of 85 Compliance Maintenance Annual Report Mount Horeb Wastewater Treatment Facility Last Updated: Reporting For: 5/19/2026 2025 Effluent Quality and Plant Performance (BOD/CBOD) 1. Effluent (C)BOD Results 1.1 Verify the following monthly average effluent values, exceedances, and points for BOD or CBOD Outfall No. 001 Monthly Average Limit (mg/L) 90% of Permit Limit > 10 (mg/L) Effluent Monthly Average (mg/L) Months of Discharge with a Limit Permit Limit Exceedance 90% Permit Limit Exceedance January 22 19.8 3 1 0 0 February 22 19.8 3 1 0 0 March 22 19.8 3 1 0 0 April 22 19.8 3 1 0 0 May 15 13.5 3 1 0 0 June 15 13.5 1 1 0 0 July 15 13.5 0 1 0 0 August 15 13.5 0 1 0 0 September 15 13.5 0 1 0 0 October 22 19.8 0 1 0 0 November 22 19.8 1 1 0 0 December 22 19.8 2 1 0 0 * Equals limit if limit is <= 10 Months of discharge/yr 12 Points per each exceedance with 12 months of discharge 7 3 Exceedances 0 0 Points 0 0 Total number of points 0 NOTE: For systems that discharge intermittently to state waters, the points per monthly exceedance for this section shall be based upon a multiplication factor of 12 months divided by the number of months of discharge. Example: For a wastewater facility discharging only 6 months of the year, the multiplication factor is 12/6 = 2.0 1.2 If any violations occurred, what action was taken to regain compliance? 0 2. Flow Meter Calibration 2.1 Was the effluent flow meter calibrated in the last year? Yes Enter last calibration date (MM/DD/YYYY) 2025-12-31 No If No, please explain: 3. Treatment Problems 3.1 What problems, if any, were experienced over the last year that threatened treatment? N/A 4. Other Monitoring and Limits 4.1 At any time in the past year was there an exceedance of a permit limit for any other pollutants such as chlorides, pH, residual chlorine, fecal coliform, or metals? Yes No Page 60 of 85 Compliance Maintenance Annual Report Mount Horeb Wastewater Treatment Facility Last Updated: Reporting For: 5/19/2026 2025 If Yes, please explain: 4.2 At any time in the past year was there a failure of an effluent acute or chronic whole effluent toxicity (WET) test? Yes No If Yes, please explain: 4.3 If the biomonitoring (WET) test did not pass, were steps taken to identify and/or reduce source(s) of toxicity? Yes No N/A Please explain unless not applicable: Total Points Generated 0 Score (100 - Total Points Generated) 100 Section Grade A Page 61 of 85 Compliance Maintenance Annual Report Mount Horeb Wastewater Treatment Facility Last Updated: Reporting For: 5/19/2026 2025 Effluent Quality and Plant Performance (Total Suspended Solids) 1. Effluent Total Suspended Solids Results 1.1 Verify the following monthly average effluent values, exceedances, and points for TSS: Outfall No. 001 Monthly Average Limit (mg/L) 90% of Permit Limit >10 (mg/L) Effluent Monthly Average (mg/L) Months of Discharge with a Limit Permit Limit Exceedance 90% Permit Limit Exceedance January 22 19.8 4 1 0 0 February 22 19.8 5 1 0 0 March 22 19.8 7 1 0 0 April 22 19.8 5 1 0 0 May 15 13.5 4 1 0 0 June 15 13.5 3 1 0 0 July 15 13.5 3 1 0 0 August 15 13.5 1 1 0 0 September 15 13.5 2 1 0 0 October 22 19.8 2 1 0 0 November 22 19.8 3 1 0 0 December 22 19.8 4 1 0 0 * Equals limit if limit is <= 10 Months of Discharge/yr 12 Points per each exceedance with 12 months of discharge: 7 3 Exceedances 0 0 Points 0 0 Total Number of Points 0 NOTE: For systems that discharge intermittently to state waters, the points per monthly exceedance for this section shall be based upon a multiplication factor of 12 months divided by the number of months of discharge. Example: For a wastewater facility discharging only 6 months of the year, the multiplication factor is 12/6 = 2.0 1.2 If any violations occurred, what action was taken to regain compliance? N/A 0 Total Points Generated 0 Score (100 - Total Points Generated) 100 Section Grade A Page 62 of 85 Compliance Maintenance Annual Report Mount Horeb Wastewater Treatment Facility Last Updated: Reporting For: 5/19/2026 2025 Effluent Quality and Plant Performance (Ammonia - NH3) 1. Effluent Ammonia Results 1.1 Verify the following monthly and weekly average effluent values, exceedances and points for ammonia Outfall No. 001 Monthly Average NH3 Limit (mg/L) Weekly Average NH3 Limit (mg/L) Effluent Monthly Average NH3 (mg/L) Monthly Permit Limit Exceed ance Effluent Weekly Average for Week 1 Effluent Weekly Average for Week 2 Effluent Weekly Average for Week 3 Effluent Weekly Average for Week 4 Weekly Permit Limit Exceed ance January 4 4 .017 0 .075 0 0 0 0 February 4 4 0 0 0 0 0 0 0 March 4 4 0 0 0 0 0 0 0 April 4 4 .011 0 .05 0 0 0 0 May 1 1 .019 0 0 0 .077 0 0 June 1 1 .025 0 .04 0 0 .07 0 July 1 1 .024 0 0 0 .113 0 0 August 1 1 0 0 0 0 0 0 0 September 1 1 0 0 0 0 0 0 0 October 4 4 0 0 0 0 0 0 0 November 4 4 0 0 0 0 0 0 0 December 4 4 .506 0 .393 .563 1.04 .153 0 Points per each exceedance of Monthly average: 10 Exceedances, Monthly: 0 Points: 0 Points per each exceedance of weekly average (when there is no monthly average): 2.5 Exceedances, Weekly: 0 Points: 0 Total Number of Points 0 NOTE: Limit exceedances are considered for monthly OR weekly averages but not both. When a monthly average limit exists it will be used to determine exceedances and generate points. This will be true even if a weekly limit also exists. When a weekly average limit exists and a monthly limit does not exist, the weekly limit will be used to determine exceedances and generate points. 1.2 If any violations occurred, what action was taken to regain compliance? N/A 0 Total Points Generated 0 Score (100 - Total Points Generated) 100 Section Grade A Page 63 of 85 Compliance Maintenance Annual Report Mount Horeb Wastewater Treatment Facility Last Updated: Reporting For: 5/19/2026 2025 Effluent Quality and Plant Performance (Phosphorus) 1. Effluent Phosphorus Results 1.1 Verify the following monthly average effluent values, exceedances, and points for Phosphorus Outfall No. 001 Monthly Average phosphorus Limit (mg/L) Effluent Monthly Average phosphorus (mg/L) Months of Discharge with a Limit Permit Limit Exceedance January 1 0.142 1 0 February 1 0.184 1 0 March 1 0.222 1 0 April 1 0.232 1 0 May 1 0.333 1 0 June 1 0.430 1 0 July 1 0.762 1 0 August 1 0.706 1 0 September 1 0.415 1 0 October 1 0.273 1 0 November 1 0.292 1 0 December 1 0.138 1 0 Months of Discharge/yr 12 Points per each exceedance with 12 months of discharge: 10 Exceedances 0 Total Number of Points 0 NOTE: For systems that discharge intermittently to waters of the state, the points per monthly exceedance for this section shall be based upon a multiplication factor of 12 months divided by the number of months of discharge. Example: For a wastewater facility discharging only 6 months of the year, the multiplication factor is 12/6 = 2.0 1.2 If any violations occurred, what action was taken to regain compliance? N/A 0 Total Points Generated 0 Score (100 - Total Points Generated) 100 Section Grade A Page 64 of 85 Compliance Maintenance Annual Report Mount Horeb Wastewater Treatment Facility Last Updated: Reporting For: 5/19/2026 2025 Biosolids Quality and Management 1. Biosolids Use/Disposal 1.1 How did you use or dispose of your biosolids? (Check all that apply) Land applied under your permit Publicly Distributed Exceptional Quality Biosolids Hauled to another permitted facility Landfilled Incinerated Other NOTE: If you did not remove biosolids from your system, please describe your system type such as lagoons, reed beds, recirculating sand filters, etc. 1.1.1 If you checked Other, please describe: 2. Land Application Site 2.1 Last Year's Approved and Active Land Application Sites 2.1.1 How many acres did you have? 936.5 acres 2.1.2 How many acres did you use? 57 acres 2.2 If you did not have enough acres for your land application needs, what action was taken? 2.3 Did you overapply nitrogen on any of your approved land application sites you used last year? Yes (30 points) No 2.4 Have all the sites you used last year for land application been soil tested in the previous 4 years? Yes No (10 points) N/A 0 3. Biosolids Metals Number of biosolids outfalls in your WPDES permit: 3.1 For each outfall tested, verify the biosolids metal quality values for your facility during the last calendar year. Outfall No. 004 - SLUDGE Parameter 80% of Limit H.Q. Limit Ceiling Limit Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 80% Value High Quality Ceiling Arsenic 41 75 <6.8 0 0 Cadmium 39 85 .57 0 0 Copper 1500 4300 1200 0 0 Lead 300 840 11 0 0 Mercury 17 57 <1.6 0 0 Molybdenum 60 75 5.2 0 0 Nickel 336 420 16 0 0 Selenium 80 100 <13 0 0 Zinc 2800 7500 660 0 0 3.1.1 Number of times any of the metals exceeded the high quality limits OR 80% of the limit for molybdenum, nickel, or selenium = 0 Exceedence Points 0 (0 Points) Page 65 of 85 Compliance Maintenance Annual Report Mount Horeb Wastewater Treatment Facility Last Updated: Reporting For: 5/19/2026 2025 1-2 (10 Points) > 2 (15 Points) 3.1.2 If you exceeded the high quality limits, did you cumulatively track the metals loading at each land application site? (check applicable box) Yes No (10 points) N/A - Did not exceed limits or no HQ limit applies (0 points) N/A - Did not land apply biosolids until limit was met (0 points) 3.1.3 Number of times any of the metals exceeded the ceiling limits = 0 Exceedence Points 0 (0 Points) 1 (10 Points) > 1 (15 Points) 3.1.4 Were biosolids land applied which exceeded the ceiling limit? Yes (20 Points) No (0 Points) 3.1.5 If any metal limit (high quality or ceiling) was exceeded at any time, what action was taken? Has the source of the metals been identified? 0 4. Pathogen Control (per outfall): 4.1 Verify the following information. If any information is incorrect, use the Report Issue button under the Options header in the left-side menu. Outfall Number: 004 Biosolids Class: B Bacteria Type and Limit: Fecal Coliform Sample Dates: 04/01/2025 - 12/31/2025 Density: 16,819 Sample Concentration Amount: CFU/G TS Requirement Met: Yes Land Applied: Yes Process: Aerobic Digestion Process Description: Fecal coliform dry basis. Samples from 10/15/2025 exceeded 8hr hold time Outfall Number: 004 Biosolids Class: B Bacteria Type and Limit: Fecal Coliform Sample Dates: 04/01/2025 - 12/31/2025 Density: 189,685 Sample Concentration Amount: CFU/G TS Requirement Met: Yes Land Applied: Yes Process: Aerobic Digestion Process Description: Fecal coliform dry basis. 4.2 If exceeded Class B limit or did not meet the process criteria at the time of land application. 4.2.1 Was the limit exceeded or the process criteria not met at the time of land application? Yes (40 Points) Page 66 of 85 Compliance Maintenance Annual Report Mount Horeb Wastewater Treatment Facility Last Updated: Reporting For: 5/19/2026 2025 No If yes, what action was taken? 0 5. Vector Attraction Reduction (per outfall): 5.1 Verify the following information. If any of the information is incorrect, use the Report Issue button under the Options header in the left-side menu. Outfall Number: 004 Method Date: 12/31/2025 Option Used To Satisfy Requirement: Injection when land apply Requirement Met: Yes Land Applied: Yes Limit (if applicable): Results (if applicable): 5.2 Was the limit exceeded or the process criteria not met at the time of land application? Yes (40 Points) No If yes, what action was taken? 0 6. Biosolids Storage 6.1 How many days of actual, current biosolids storage capacity did your wastewater treatment facility have either on-site or off-site? >= 180 days (0 Points) 150 - 179 days (10 Points) 120 - 149 days (20 Points) 90 - 119 days (30 Points) < 90 days (40 Points) N/A (0 Points) 6.2 If you checked N/A above, explain why. 0 7. Issues 7.1 Describe any outstanding biosolids issues with treatment, use or overall management: N/A Total Points Generated 0 Score (100 - Total Points Generated) 100 Section Grade A Page 67 of 85 Compliance Maintenance Annual Report Mount Horeb Wastewater Treatment Facility Last Updated: Reporting For: 5/19/2026 2025 Staffing and Preventative Maintenance (All Treatment Plants) 1. Plant Staffing 1.1 Was your wastewater treatment plant adequately staffed last year? Yes No If No, please explain: Could use more help/staff for: 1.2 Did your wastewater staff have adequate time to properly operate and maintain the plant and fulfill all wastewater management tasks including recordkeeping? Yes No If No, please explain: 2. Preventative Maintenance 2.1 Did your plant have a documented AND implemented plan for preventative maintenance on major equipment items? Yes (Continue with question 2) No (40 points) If No, please explain, then go to question 3: 2.2 Did this preventative maintenance program depict frequency of intervals, types of lubrication, and other tasks necessary for each piece of equipment? Yes No (10 points) 2.3 Were these preventative maintenance tasks, as well as major equipment repairs, recorded and filed so future maintenance problems can be assessed properly? Yes Paper file system Computer system Both paper and computer system No (10 points) 0 3. O&M Manual 3.1 Does your plant have a detailed O&M and Manufacturer Equipment Manuals that can be used as a reference when needed? Yes No 4. Overall Maintenance /Repairs 4.1 Rate the overall maintenance of your wastewater plant. Excellent Very good Good Fair Poor Describe your rating: Page 68 of 85 Compliance Maintenance Annual Report Mount Horeb Wastewater Treatment Facility Last Updated: Reporting For: 5/19/2026 2025 Proper maintenance and repair are a priority in our facility to ensure the dependability and longevity of our equipment. Our O&M procedures meet or exceed the manufacturers recommendations. Total Points Generated 0 Score (100 - Total Points Generated) 100 Section Grade A Page 69 of 85 Compliance Maintenance Annual Report Mount Horeb Wastewater Treatment Facility Last Updated: Reporting For: 5/19/2026 2025 Operator Certification and Education 1. Operator-In-Charge 1.1 Did you have a designated operator-in-charge during the report year? Yes (0 points) No (20 points) Name: MICHAEL S BRACE Certification No: 33735 0 2. Certification Requirements 2.1 In accordance with Chapter NR 114.56 and 114.57, Wisconsin Administrative Code, what level and subclass(es) were required for the operator-in-charge (OIC) to operate the wastewater treatment plant and what level and subclass(es) were held by the operator-in-charge? Sub Class SubClass Description WWTP OIC Advanced OIT Basic Advanced A1 Suspended Growth Processes X X A2 Attached Growth Processes A3 Recirculating Media Filters A4 Ponds, Lagoons and Natural A5 Anaerobic Treatment Of Liquid B Solids Separation X X C Biological Solids/Sludges X X P Total Phosphorus X X N Total Nitrogen D Disinfection X X L Laboratory X X U Unique Treatment Systems SS Sanitary Sewage Collection X X NA NA 2.2 Was the operator-in-charge certified at the appropriate level and subclass(es) to operate this plant? (Note: Certification in subclass SS is required 5 years after permit reissuance.) Yes (0 points) No (20 points) 2.3 For wastewater treatment facilities with a registered or certified laboratory, is at least one operator that works in the laboratory certified at the basic level in the laboratory (L) subclass? Yes No N/A – Wastewater treatment facility does not have a registered or certified laboratory 2.4 For wastewater treatment facilities that own and operate a sanitary sewage collection system, has at least one operator been designated the OIC for sanitary sewage collection system and certified at the basic level in the sanitary sewage collection system (SS) subclass? Yes No N/A – Owner of the Wastewater treatment facility does not own and operate a sanitary sewage collection system 0 3. Succession Planning 3.1 In the event of the loss of your designated operator-in-charge, did you have a contingency plan to ensure the continued proper operation and maintenance of the plant that includes one or more of the following options (check all that apply)? One or more additional certified operators on staff Page 70 of 85 Compliance Maintenance Annual Report Mount Horeb Wastewater Treatment Facility Last Updated: Reporting For: 5/19/2026 2025 An arrangement with another certified operator An arrangement with another community with a certified operator An operator on staff who has an operator-in-training certificate for your plant and is expected to be certified within one year A consultant to serve as your certified operator None of the above (20 points) If "None of the above" is selected, please explain: 0 4. Continuing Education Credits 4.1 If you had a designated operator-in-charge, was the operator-in-charge earning Continuing Education Credits at the following rates? OIT and Basic Certification: Averaging 6 or more CECs per year. Averaging less than 6 CECs per year. Advanced Certification: Averaging 8 or more CECs per year. Averaging less than 8 CECs per year. Total Points Generated 0 Score (100 - Total Points Generated) 100 Section Grade A Page 71 of 85 Compliance Maintenance Annual Report Mount Horeb Wastewater Treatment Facility Last Updated: Reporting For: 5/19/2026 2025 Financial Management 1. Provider of Financial Information Name: Denise Schwenn Telephone: 608-437-9409 (XXX) XXX-XXXX E-Mail Address (optional): denise.schwenn@mounthorebwi.info 2. Treatment Works Operating Revenues 2.1 Are User Charges or other revenues sufficient to cover O&M expenses for your wastewater treatment plant AND/OR collection system ? Yes (0 points) No (40 points) If No, please explain: 2.2 When was the User Charge System or other revenue source(s) last reviewed and/or revised? Year: 2025 0-2 years ago (0 points) 3 or more years ago (20 points) N/A (private facility) 2.3 Did you have a special account (e.g., CWFP required segregated Replacement Fund, etc.) or financial resources available for repairing or replacing equipment for your wastewater treatment plant and/or collection system? Yes (0 points) No (40 points) 0 REPLACEMENT FUNDS [PUBLIC MUNICIPAL FACILITIES SHALL COMPLETE QUESTION 3] 3. Equipment Replacement Funds 3.1 When was the Equipment Replacement Fund last reviewed and/or revised? Year: 2025 1-2 years ago (0 points) 3 or more years ago (20 points) N/A If N/A, please explain: 3.2 Equipment Replacement Fund Activity 3.2.1 Ending Balance Reported on Last Year's CMAR $ 1,427,565.12 3.2.2 Adjustments - if necessary (e.g. earned interest, audit correction, withdrawal of excess funds, increase making up previous shortfall, etc.) $ 0.00 3.2.3 Adjusted January 1st Beginning Balance $ 1,427,565.12 3.2.4 Additions to Fund (e.g. portion of User Fee, earned interest, etc.) + $ 225,791.08 Page 72 of 85 Compliance Maintenance Annual Report Mount Horeb Wastewater Treatment Facility Last Updated: Reporting For: 5/19/2026 2025 3.2.5 Subtractions from Fund (e.g., equipment replacement, major repairs - use description box 3.2.6.1 below*) - $ 0.00 3.2.6 Ending Balance as of December 31st for CMAR Reporting Year $ 1,653,356.20 All Sources: This ending balance should include all Equipment Replacement Funds whether held in a bank account(s), certificate(s) of deposit, etc. 3.2.6.1 Indicate adjustments, equipment purchases, and/or major repairs from 3.2.5 above. 3.3 What amount should be in your Replacement Fund? $ 543,400.00 Please note: If you had a CWFP loan, this amount was originally based on the Financial Assistance Agreement (FAA) and should be regularly updated as needed. Further calculation instructions and an example can be found by clicking the SectionInstructions link under Info header in the left-side menu. 3.3.1 Is the December 31 Ending Balance in your Replacement Fund above, (#3.2.6) equal to, or greater than the amount that should be in it (#3.3)? Yes No If No, please explain. 0 4. Future Planning 4.1 During the next ten years, will you be involved in formal planning for upgrading, rehabilitating, or new construction of your treatment facility or collection system? Yes - If Yes, please provide major project information, if not already listed below. No Project # Project Description Estimated Cost Approximate Construction Year 1 Stewart Park East lift station force main upsize to increase pumping capacity $400,000 2026 2 WPCF digester blower replacement. $100,000 2027 3 Stewart Park East Lift Station, pumps and controls upgrade $350,000 2028 4 2nd St Lift Station Replacement $200,000 2027 5. Financial Management General Comments ENERGY EFFICIENCY AND USE 6. Collection System 6.1 Energy Usage 6.1.1 Enter the monthly energy usage from the different energy sources: COLLECTION SYSTEM PUMPAGE: Total Power Consumed Number of Municipally Owned Pump/Lift Stations: 9 Page 73 of 85 Compliance Maintenance Annual Report Mount Horeb Wastewater Treatment Facility Last Updated: Reporting For: 5/19/2026 2025 Electricity Consumed (kWh) Natural Gas Consumed (therms) January 24,310 4 February 21,695 6 March 23,389 2 April 22,047 1 May 20,963 3 June 22,891 1 July 21,384 7 August 20,031 9 September 21,329 8 October 18,795 5 November 21,488 6 December 22,170 5 Total 260,492 57 Average 21,708 5 6.1.2 Comments: Fourth Street lift station is the only station using natural gas 6.2 Energy Related Processes and Equipment 6.2.1 Indicate equipment and practices utilized at your pump/lift stations (Check all that apply): Comminution or Screening Extended Shaft Pumps Flow Metering and Recording Pneumatic Pumping SCADA System Self-Priming Pumps Submersible Pumps Variable Speed Drives Other: 6.2.2 Comments: 6.3 Has an Energy Study been performed for your pump/lift stations? No Yes Year: 2019 By Whom: Strand Associates Describe and Comment: Full lift station evaluation and assessment including energy study. Page 74 of 85 Compliance Maintenance Annual Report Mount Horeb Wastewater Treatment Facility Last Updated: Reporting For: 5/19/2026 2025 6.4 Future Energy Related Equipment 6.4.1 What energy efficient equipment or practices do you have planned for the future for your pump/lift stations? As aging equipment gets replaced we will explore more efficient options including VFDs, high efficiency motors, and other options that offer greater operational flexibility. 7. Treatment Facility 7.1 Energy Usage 7.1.1 Enter the monthly energy usage from the different energy sources: TREATMENT PLANT: Total Power Consumed/Month Electricity Consumed (kWh) Total Influent Flow (MG) Electricity Consumed/ Flow (kWh/MG) Total Influent BOD (1000 lbs) Electricity Consumed/ Total Influent BOD (kWh/1000lbs) Natural Gas Consumed (therms) January 100,985 15.11 6,683 31.93 3,163 1,570 February 90,207 13.23 6,818 26.74 3,373 1,291 March 85,133 14.76 5,768 35.50 2,398 653 April 83,389 14.59 5,715 32.52 2,564 36 May 67,084 14.90 4,502 40.15 1,671 164 June 78,476 15.28 5,136 35.10 2,236 32 July 75,969 15.34 4,952 35.84 2,120 45 August 75,594 16.18 4,672 31.59 2,393 101 September 83,995 13.66 6,149 32.13 2,614 80 October 74,861 13.01 5,754 32.02 2,338 374 November 83,516 12.04 6,937 29.67 2,815 1,176 December 91,015 13.06 6,969 30.47 2,987 1,387 Total 990,224 171.16 393.66 6,909 Average 82,519 14.26 5,838 32.81 2,556 576 7.1.2 Comments: Figures above include both treatment facility sites 7.2 Energy Related Processes and Equipment 7.2.1 Indicate equipment and practices utilized at your treatment facility (Check all that apply): Aerobic Digestion Anaerobic Digestion Biological Phosphorus Removal Coarse Bubble Diffusers Dissolved O2 Monitoring and Aeration Control Effluent Pumping Fine Bubble Diffusers Influent Pumping Mechanical Sludge Processing Nitrification SCADA System UV Disinfection Variable Speed Drives Page 75 of 85 Compliance Maintenance Annual Report Mount Horeb Wastewater Treatment Facility Last Updated: Reporting For: 5/19/2026 2025 Other: 7.2.2 Comments: 7.3 Future Energy Related Equipment 7.3.1 What energy efficient equipment or practices do you have planned for the future for your treatment facility? We continuously look for ways to increase efficiency in the operation of our facility. 8. Biogas Generation 8.1 Do you generate/produce biogas at your facility? No Yes If Yes, how is the biogas used (Check all that apply): Flared Off Building Heat Process Heat Generate Electricity Other: 9. Energy Efficiency Study 9.1 Has an Energy Study been performed for your treatment facility? No Yes Entire facility Year: 2017 By Whom: Strand Associates Describe and Comment: During the design Strand worked with FOE to ensure energy efficiencies were included in the plant's upgrades. Part of the facility Year: By Whom: Describe and Comment: Page 76 of 85 Compliance Maintenance Annual Report Mount Horeb Wastewater Treatment Facility Last Updated: Reporting For: 5/19/2026 2025 Total Points Generated 0 Score (100 - Total Points Generated) 100 Section Grade A Page 77 of 85 Compliance Maintenance Annual Report Mount Horeb Wastewater Treatment Facility Last Updated: Reporting For: 5/19/2026 2025 Sanitary Sewer Collection Systems 1. Capacity, Management, Operation, and Maintenance (CMOM) Program 1.1 Do you have a CMOM program that is being implemented? Yes No If No, explain: 1.2 Do you have a CMOM program that contains all the applicable components and items according to Wisc. Adm Code NR 210.23 (4)? Yes No (30 points) N/A If No or N/A, explain: 1.3 Does your CMOM program contain the following components and items? (check the components and items that apply) Goals [NR 210.23 (4)(a)] Describe the major goals you had for your collection system last year: Clean, televise, and inspect 10% of our collection system including mains and manholes, update GIS mapping data Did you accomplish them? Yes No If No, explain: Organization [NR 210.23 (4) (b)] Does this chapter of your CMOM include: Organizational structure and positions (eg. organizational chart and position descriptions) Internal and external lines of communication responsibilities Person(s) responsible for reporting overflow events to the department and the public Legal Authority [NR 210.23 (4) (c)] What is the legally binding document that regulates the use of your sewer system? Sewer Use Oridnance If you have a Sewer Use Ordinance or other similar document, when was it last reviewed and revised? (MM/DD/YYYY) 2022-02-02 Does your sewer use ordinance or other legally binding document address the following: Private property inflow and infiltration New sewer and building sewer design, construction, installation, testing and inspection Rehabilitated sewer and lift station installation, testing and inspection Sewage flows satellite system and large private users are monitored and controlled, as necessary Fat, oil and grease control Enforcement procedures for sewer use non-compliance Operation and Maintenance [NR 210.23 (4) (d)] Does your operation and maintenance program and equipment include the following: Equipment and replacement part inventories Up-to-date sewer system map Page 78 of 85 Compliance Maintenance Annual Report Mount Horeb Wastewater Treatment Facility Last Updated: Reporting For: 5/19/2026 2025 A management system (computer database and/or file system) for collection system information for O&M activities, investigation and rehabilitation A description of routine operation and maintenance activities (see question 2 below) Capacity assessment program Basement back assessment and correction Regular O&M training Design and Performance Provisions [NR 210.23 (4) (e)] What standards and procedures are established for the design, construction, and inspection of the sewer collection system, including building sewers and interceptor sewers on private property? State Plumbing Code, DNR NR 110 Standards and/or local Municipal Code Requirements Construction, Inspection, and Testing Others: Overflow Emergency Response Plan [NR 210.23 (4) (f)] Does your emergency response capability include: Responsible personnel communication procedures Response order, timing and clean-up Public notification protocols Training Emergency operation protocols and implementation procedures Annual Self-Auditing of your CMOM Program [NR 210.23 (5)] Special Studies Last Year (check only those that apply): Infiltration/Inflow (I/I) Analysis Sewer System Evaluation Survey (SSES) Sewer Evaluation and Capacity Managment Plan (SECAP) Lift Station Evaluation Report Others: 0 2. Operation and Maintenance 2.1 Did your sanitary sewer collection system maintenance program include the following maintenance activities? Complete all that apply and indicate the amount maintained. Cleaning 10.5 % of system/year Root removal 1 % of system/year Flow monitoring 0 % of system/year Smoke testing 0 % of system/year Sewer line televising 3.8 % of system/year Manhole inspections 2 % of system/year Lift station O&M 52 # per L.S./year Manhole rehabilitation .5 % of manholes rehabbed Mainline rehabilitation .5 % of sewer lines rehabbed Private sewer inspections 0 % of system/year Page 79 of 85 Compliance Maintenance Annual Report Mount Horeb Wastewater Treatment Facility Last Updated: Reporting For: 5/19/2026 2025 Private sewer I/I removal 0 % of private services River or water crossings 0 % of pipe crossings evaluated or maintained Please include additional comments about your sanitary sewer collection system below: 3. Performance Indicators 3.1 Provide the following collection system and flow information for the past year. 32.85 Total actual amount of precipitation last year in inches 42.32 Annual average precipitation (for your location) 47 Miles of sanitary sewer 9 Number of lift stations 1 Number of lift station failures 0 Number of sewer pipe failures 2 Number of basement backup occurrences 13 Number of complaints Average daily flow in MGD (if available) Peak monthly flow in MGD (if available) Peak hourly flow in MGD (if available) 3.2 Performance ratios for the past year: 0.11 Lift station failures (failures/year) 0.00 Sewer pipe failures (pipe failures/sewer mile/yr) 0.06 Sanitary sewer overflows (number/sewer mile/yr) 0.04 Basement backups (number/sewer mile) 0.28 Complaints (number/sewer mile) Peaking factor ratio (Peak Monthly:Annual Daily Avg) Peaking factor ratio (Peak Hourly:Annual Daily Avg) 4. Overflows LIST OF SANITARY SEWER (SSO) AND TREATMENT FACILITY (TFO) OVERFLOWS REPORTED ** Date Location Cause Estimated Volume 0 6/23/2025 9:00:00 PM - 6/23/2025 10:00:00 PM 3106 Co Hwy JG, Mt Horeb, WI 53572 Rain 500 1 12/16/2025 6:00:00 PM - 12/17/2025 9:00:00 AM 1948 Springdale St. Mount Horeb, WI 53572 Equipment Failure 5,000 2 7/31/2025 12:00:00 PM - 8/15/2025 12:00:00 AM 103 Long View Ave. Mount Horeb, WI 53572 Broken Sewer, Broken Sewer 50 ** If there were any SSOs or TFOs that are not listed above, please contact the DNR and stop work on this section until corrected. What actions were taken, or are underway, to reduce or eliminate SSO or TFO occurences in the future? We are upsizing a force main to handle more flow. We have expanded our weekly O/M procedures at the lift stations. 5. Infiltration / Inflow (I/I) 5.1 Was infiltration/inflow (I/I) significant in your community last year? Page 80 of 85 Compliance Maintenance Annual Report Mount Horeb Wastewater Treatment Facility Last Updated: Reporting For: 5/19/2026 2025 Yes No If Yes, please describe: 5.2 Has infiltration/inflow and resultant high flows affected performance or created problems in your collection system, lift stations, or treatment plant at any time in the past year? Yes No If Yes, please describe: 5.3 Explain any infiltration/inflow (I/I) changes this year from previous years: No significant changes from previous years. 5.4 What is being done to address infiltration/inflow in your collection system? Periodic televising the system and identifying compromised lines has allowed us to prioritize repairs to sanitary main lines to minimize I/I. Manhole inspections and cover replacements have also helped us address I/I. Total Points Generated 0 Score (100 - Total Points Generated) 100 Section Grade A Page 81 of 85 Compliance Maintenance Annual Report Mount Horeb Wastewater Treatment Facility Last Updated: Reporting For: 5/19/2026 2025 Grading Summary WPDES No: 0020281 SECTIONS LETTER GRADE GRADE POINTS WEIGHTING FACTORS SECTION POINTS Influent A 4 3 12 BOD/CBOD A 4 10 40 TSS A 4 5 20 Ammonia A 4 5 20 Phosphorus A 4 3 12 Biosolids A 4 5 20 Staffing/PM A 4 1 4 OpCert A 4 1 4 Financial A 4 1 4 Collection A 4 3 12 TOTALS 37 148 GRADE POINT AVERAGE (GPA) = 4.00 Notes: A = Voluntary Range (Response Optional) B = Voluntary Range (Response Optional) C = Recommendation Range (Response Required) D = Action Range (Response Required) F = Action Range (Response Required) Page 82 of 85 Compliance Maintenance Annual Report Mount Horeb Wastewater Treatment Facility Last Updated: Reporting For: 5/19/2026 2025 Resolution or Owner's Statement Name of Governing Body or Owner: Village of Mount Horeb Utilities Commission Date of Resolution or Action Taken: 2026-06-09 Resolution Number: Date of Submittal: ACTIONS SET FORTH BY THE GOVERNING BODY OR OWNER RELATING TO SPECIFIC CMAR SECTIONS (Optional for grade A or B. Required for grade C, D, or F): Influent Flow and Loadings: Grade = A Effluent Quality: BOD: Grade = A Effluent Quality: TSS: Grade = A Effluent Quality: Ammonia: Grade = A Effluent Quality: Phosphorus: Grade = A Biosolids Quality and Management: Grade = A Staffing: Grade = A Operator Certification: Grade = A Financial Management: Grade = A Collection Systems: Grade = A (Regardless of grade, response required for Collection Systems if SSOs were reported) Each SSO in 2025 was its own unique situation and was handled appropriately. Adjustments to O&M procedures at the lift stations have been made to better identify potential future mechanical issues. Additionally, a force main is being upsized in 2026 to better handle increased flows during wet-weather events in known areas of high I/I where access for main line lining is limited. ACTIONS SET FORTH BY THE GOVERNING BODY OR OWNER RELATING TO THE OVERALL GRADE POINT AVERAGE AND ANY GENERAL COMMENTS (Optional for G.P.A. greater than or equal to 3.00, required for G.P.A. less than 3.00) G.P.A. = 4.00 Page 83 of 85 RESOLUTION 2026-10 ADOPTING THE COMPLIANCE MAINTENANCE ANNUAL REPORT CMAR Report Year: 2025 COMPLIANCE MAINTENANCE RESOLUTION RESOLVED that the Village of Mount Horeb informs the Wisconsin Department of Natural Resources that the following actions were taken by the Village of Mount Horeb Utility Commission: Reviewed the Compliance Maintenance Annual Report which is attached to this resolution. Passed by a (majority) (unanimous) vote of the Village of Mount Horeb Utility Commission on June 03, 2026. John C Temby, Chairman Mount Horeb Utility Commission ATTEST: Denise Schwenn, Finance Director/Treasurer Page 84 of 85 AGENDA ITEM REPORT MEETING DATE PREPARED BY June 9, 2026 AGENDA ITEM # 4.g Consider Proposal to Update Village Utility Office Hours BACKGROUND Currently, village office hours are 7am-4:30pm M-Th, 7am-12pm F. We would like to adjust the Friday office closure time to 11am, aligning office staff with utility and public service crews. There would be exceptions to ensure our customers receive ample opportunity to make their payments in person when billing cycle payment due dates, disconnection dates, or reconnections fall on Fridays; as well as adjustments during property tax collection times in December & January. Seeking Utilty Commission support for making this small scheduling change to help with staffing restrictions and adjustments (to keep staff within a 40-hour work week). RECOMMENDATION ATTACHMENTS None Page 85 of 85