2026 Adopted Budget Book-Electronic

THIS PAGE IS INTENTIONALLY LEFT BLANK 211 Walnut St. • P.O. Box 426 • Neenah WI 54957-0426 Phone 920-886-6104 • Fax: 920-886-6109 • e-mail: jlang@neenahwi.gov JANE B. LANG Mayor October 29, 2025 Dear President Borchardt, Honorable Council Members, and Citizens: It is my pleasure to present you with the 2026 Operating and Capital Improvement Budget. As a team, we have been able to work hard on this product to provide a starting point for discussion and decision making by our Council in order to achieve the best possible outcome for our citizens. My priorities for the 2026 budget reflect my desire to do the best we can for our citizens while at the same time providing well for our employees. Our 2025 Strategic Plan process yielded some useful information including the fact that our community prioritizes safety, housing, and infrastructure, so we have done our best to continue to appropriately fund those functions. Working with our department heads to create the budget document, this year’s identified needs in our 2026 general fund budget are $31,875,760 while our revenues expectations are $30,821,830. Our budget deficit based upon department head requests originally stood at $1,053,930. I’m requesting a reduction of those department head requests of $122,830 and an increase in revenues of $931,100 which will allow us to prevent a budget deficit. I am proposing that our tax levy to support the operating budget will increase by $410,100. We will be using $300,000 in general fund unassigned reserves (of our approximate six-million-dollar undesignated reserve fund balance). I am grateful that, after many meetings with department heads and sincere dedication to make reductions by our entire team working together, we are able to present a fiscally responsible budget to the Council for 2026. We highly value our City of Neenah employees and consider them to be our most important resource. This year we have made the decision to plan for an overall increase of 2.5% (1.5% in January and 1% in July) for 2026. Because our ability to retain our excellent workforce depends, in part, on our ability to provide our employees with appropriate compensation and benefits, we will be conducting a new comprehensive salary evaluation beginning in 2026. In 2024, we moved to a self-funded health insurance plan which in 2025 has proven to be an effective cost savings measure for the city while at the same time maintaining good coverage for our employees. Although the increases to employees in 2025 were difficult, the outcome for 2026 will include a reduction of $1,000 in out-of-pocket costs and only a small increase in premium costs with employees returning to funding 10% of the premium rather than the 12.5% we had moved to last year. The implementation of our Culture Plan in 2023 has been an on-going positive process, which this year led to our work on the city’s first three-year Strategic Plan. The goal of this process was to create a framework and guide for prioritizing our values and goals for the city. Input from community business leaders, department heads, Council members, staff, and community members via in-person opportunities and city-wide surveys yielded information that we will use to consider projects and spending moving forward. Engaging with our community was one of the four values we adopted as an organization back in 2023, and we continue to take steps to put this into practice. In 2026, an additional way we will be CITY OF NEENAH Office of the Mayor Page 2 practicing this value is with the creation of a new Citizens’ Academy – Local Government 101 series of workshops that will welcome the public to learn more about how our city government functions and how each of our city departments works for you, our residents. We have continued to address our facilities’ needs, as we did in 2023 and 2024 with the police station remodel and training-center addition, with the 2025 process of evaluating and studying our building needs at Fire Station #31. Under the leadership of NMFR Chief, Travis Teesch, we worked through the process of evaluating Station #31 for a complete remodel which will correct some significant issues at that building. As Station #31 also serves as our employee health clinic, a polling location, a community meeting space, and the location of some of our IT services, we diligently focused on finding solutions to correct issues, address firefighter safety concerns, and improve this important facility. We were proud to be able to apply for and receive funding to cover over half of the total cost of the additional part of this project which includes the addition of a new training tower and storage facility for NMFR equipment. The Winnebago County Spirt Fund provided $500,000 of funding and an additional $200,000 came from the State of Wisconsin due to the efforts of Rep. Dean Kaufert. The training tower and storage facility for it are a shared expense with the City of Menasha. As always, we remain committed to providing the very best public safety services to our community, and we are steadfast in our support of and pride in both our police and fire departments. We were able to create a new agreement with the Neenah Police Department which will be in effect through 2027 which resulted in a positive increase for their unionized officers. We are also committed to establishing a very positive agreement with the Neenah Menasha Fire Rescue union this year. One of the largest ever street reconstruction projects we’ve ever undertaken took place in 2025 when S. Commercial Street was completed in mid-October – ahead of schedule! This significant project included replacement of storm sewer, pavement, sidewalks, driveways, and traffic signals in addition to the roadwork itself. We are confident that this 1.5 mile improvement will lead to additional revitalization projects in this important City of Neenah corridor. Funding for this project was secured with a federal grant covering 69% of the 10.1-million-dollar total cost. Our shoreline restoration project at Doty Park was also a huge undertaking in 2025 and was also accomplished with help from outside funding cutting in half the cost of that project to our residents while safely securing that shoreline for years to come. Outside fundraising efforts were also engaged in the process for needed repairs at the Kimberly Point Lighthouse which will take place next year – repairing rotting wood, a deteriorating roof, and making bathrooms more accessible for all. To date, our generous partners have donated nearly half of the cost of the project also making this less of a burden on our city’s taxpayers. Another positive outcome in 2025 was the ability to finally plan for the purchase of the warehouse on Main St. and Millview Dr. This will allow the city to significantly improve the entrance to our beautiful downtown area, which continues to gain even greater popularity with the addition of some great new retail stores. The work at Arrowhead Park continued in 2025 with the establishment of the prairie work on the west end and the beginning of the paved carriage road. The grading, utility, and storm water plan was created by Graef and Stantec and was submitted to the DNR for their review this past summer. We anticipate continued development of this site but did not put additional funding in the budget for it. Carry forward dollars from borrowing that occurred before 2022 will be relied upon for the infrastructure improvements on the site as we prepare for opportunities in 2026. As I indicated last year, the key to this unique site will be public-private partnerships. CITY OF NEENAH Office of the Mayor Page 3 Additional exciting developments in the city this past year included our new Boys’ and Girls’ Club on Marathon Ave., continued development on the Bridgewood site including a significant expansion at the Best Western and additional apartments on the former golf course site, and the proposed townhouse development for medical residents at the former Roosevelt School site on Doty Island. Again, that housing development at the former school site will undoubtedly lead to further revitalization efforts on the Island which we excitedly anticipate. The fact that we had 81 single family homes constructed in 2024 (vs. 41 in 2023), and to date in mid-October of 2025 we have added 82 single family homes has been the major contributor to our highest ever in the city’s history net new construction of 2.15%. This exceptional growth is a very positive thing for our community. The proposed budget has our tax rate increasing by 4.15 % (or 29 cents per thousand of assessed value to a rate of $7.31/thousand from last year’s rate of $7.02/thousand). That means that the owner of a $275,000 home would pay an additional $80 in taxes for city purposes on the 2026 tax bill. This tax rate includes the operating budget and debt service levies for Neenah, as well as the levy to support TIF districts (an amount derived at the state level). For the past several months, all departments worked very hard to create a budget that we are happy to present to the City Council for their review. Of course, we are always faced with challenges and funding limitations, however, as one proactive solution, we have continued to pursue outside grant funding to partially cover the cost for many of the major projects we’ve undertaken thereby reducing the tax burden on our citizens. We also now, with the adoption of the city’s Strategic Plan, will have a benchmark by which to evaluate and prioritize those projects and proposals that are brought before us. As an additional step in 2026, we will be undertaking an organizational study of the Neenah Menasha Fire Rescue (again funded by interest earned on ARPA dollars) in order to make good decisions related to its efficiency, function, and organization. I am grateful for the teamwork that is demonstrated each and every day at the City of Neenah, and I have been so grateful to serve as your mayor for the past three and a half years. I anticipate even greater positive momentum in 2026, and I thank our department heads, staff, and residents for all their hard work to continue to make Neenah a great place to call home. Finally, I’d like to express my thanks to our Finance Department for their exceptional efforts to help guide this year’s plan. Our Director of Finance, Vicky Rasmussen, and our Deputy Director, Andy Kahl, have done an exceptional job. I am incredibly grateful to both for their assistance in walking through this complex process. I’m also grateful to our Council President, Brian Borchardt, and our eight other Council members for their support and encouragement. Our team remains strong, dedicated, and committed to continuing to provide the very best for the citizens of Neenah, and we remain firm in our convictions to make the best decisions for our entire community. As we undergo the process of budget discussions and decisions at the Council level, I welcome the input and wisdom of our Council members and community members to produce the absolute best possible result for all of us. Respectfully submitted, Jane B. Lang, Mayor THIS PAGE IS INTENTIONALLY LEFT BLANK City of Neenah Wisconsin 2026 Operating and Capital Improvements Budget Compiled by Department of Finance Submitted by Vicky K. Rasmussen, CPA, Director Jane B. Lang, Mayor Andrew W Kahl, CPA, Deputy Director THIS PAGE IS INTENTIONALLY LEFT BLANK i City of Neenah 2026 Operating and Capital Improvements Budget Table of Contents Mayor's Transmittal Message Introduction Budget Development and Management Process ....... 1 Directory of Officials ..................................................... 3 Organizational Chart .................................................... 4 Mayor's Recommendation And Summary 2026 Adopted Budget Amendments ........................... 5 2025 Property Tax Levies and Rates .......................... 7 2025 All Taxing Jurisdictions ....................................... 8 2026 General Fund Budget ......................................... 9 2026 General Fund Mayor Adjustments ...................10 Calculation of Tax Levy Limit .....................................13 Tax Levy, Tax Rates and Property Values ...............14 Total Annual Tax Levy Graph ....................................15 Comparison of Assessed and Equalized Tax Rates Chart .......................................................16 Comparison of Assessed and Equalized Property Values Graph ............................................17 $275,000 Assessed Value Property Tax Bill Graph .18 Schedule of State Aid Payments ...............................19 Schedule of State Aid Payments Graph ...................20 All Funds Expenditure Summary ...............................21 2026 Budget Summary ..............................................23 Summary of General Fund by Object Code ..............26 2026 Budget Permanent Positions ............................30 Projected 2025 Year End Budget Variances ............31 History of General Fund Balances ............................32 General Fund - Undesignated Fund Balance as Percentage of Operating Budget Graph .................33 History of General Fund Balances Graph .................34 Fund Balances by Fund .............................................35 General Fund Resources Non-Tax Levy Revenues Comments ........................37 Revenue Summary ....................................................42 Revenue Detail ...........................................................43 Fees for Services Schedule .......................................49 General Government City Council ................................................................65 Mayor's Office ............................................................69 City Publication...........................................................73 Finance Department ..................................................77 Financial Audit ............................................................82 Risk Management ......................................................82 Property Damage .......................................................82 Central Services .........................................................83 Utility Billing ................................................................83 Water Utility ............................................................... 83 City Attorney .............................................................. 85 External Legal Services ............................................ 89 City Clerk ................................................................... 91 Elections .................................................................... 94 Board of Review ........................................................ 94 Human Resources and Safety .................................. 97 Culture & Recognition ............................................. 100 Information Systems…………………………………103 Municipal Building Operations ................................ 109 Public Safety Police Department Operations ................................ 117 Police Firing Range ......................................... 123, 131 School Liaison Program .................................. 124, 131 Police/School Crossing Guards ...................... 126, 132 Community Service/Animal Control ................ 127, 132 K-9 Program .................................................... 128, 132 Code Enforcement .......................................... 129, 132 Parking Enforcement ............................................... 133 Fire Department Operations ................................... 135 Regional Special Operations Team ................ 144, 146 Emergency Management/Government .......... 149, 151 Police Commission .......................................... 150, 151 Public Works Public Works ............................................................ 153 Engineering ...................................................... 156, 168 Municipal Garage ............................................ 157, 169 Cecil Street Garage ......................................... 157, 170 Refuse Garbage Collection ............................. 158, 170 . Repair Streets & Alleys ................................... 159, 171 Snow & Ice Removal ....................................... 159, 171 Weed Cutting ................................................... 160, 172 Traffic Control .................................................. 160, 172 Street Lighting.................................................. 160, 173 Capital Outlay - Equipment ............................. 161, 173 Parking Lots ..................................................... 162, 173 Parking Ramp .................................................. 163, 173 DPW Services ................................................. 163, 174 Machinery Repair/Fleet Division ............................. 164 TV Sewer Inspections & Sealing ............................ 165 Storm Sewers .......................................................... 165 Recycling ................................................................. 166 Community Development and Human Services Community Development ........................................ 177 Inspections ............................................................... 182 GIS ........................................................................... 183 Weights and Measures ........................................... 183 Assessor .................................................................. 183 Landmarks Commission.................................. 185, 191 Sustainable Neenah ........................................ 186, 191 ii Community Development Authority ................ 187, 191 Y-Senior Friends Program .............................. 187, 192 Committee on Aging ....................................... 188, 192 Mass Transit (Bus Subsidy) ............................ 189, 192 Dial-A-Ride ...................................................... 190, 192 Culture And Recreation Library ...................................................................... 193 Harbor Committee ................................................... 201 Parks & Recreation ................................................. 203 Municipal Pool ................................................. 206, 211 Independent Recreation Programs ........................ 211 Parks and Recreation Administration ..................... 212 Adult Recreation Programs .................................... 212 Contracted Programs .............................................. 212 Independent Programs ........................................... 212 Youth Recreation Programs ................................... 213 Other Parks and Recreation Activities ................... 213 Riverside Players .................................................... 213 Parks and Recreation Program Revenues ............ 214 Cost Recovery Report............................................. 216 Celebrations/Commemorations .............................. 218 Miscellaneous Oak Hill Cemetery ................................................... 221 City-Wide Forestry Program ................................... 227 Tax Refunds/Special Reserves & Escrows ........... 233 Interfund Transfers .................................................. 235 Special Revenue Funds All TIF Funds Summary .......................................... 239 TIF #7 Funds ........................................................... 240 TIF #8 Funds ........................................................... 241 TIF #9 Funds ........................................................... 242 TIF #10 Funds ......................................................... 243 TIF #11 Funds ......................................................... 244 TIF #12 Funds ......................................................... 245 TIF #13 Funds ......................................................... 246 History of TIF Deficits and Cash Advances ........... 247 History of TIF Deficits Graph .................................. 248 Community Development Block Grant Fund ......... 249 Housing Fund .......................................................... 250 Economic Development Fund ................................ 251 Industrial Development Fund .................................. 252 Recycling Fund ....................................................... 253 Health Grants .......................................................... 254 Miscellaneous Funds .............................................. 257 ARPA Funds............................................................ 261 Debt Service Fund Debt Service Fund .................................................. 263 Legal Debit Limit ..................................................... 268 Future Total Annual Debt Service Payment Schedule ................................................. 269 Future Total Debt Service Payments Chart ........... 270 Annual Debt Service Tax Levy ............................... 271 Annual Debt Service Tax Levy Chart ..................... 272 Capital Project Funds 2026 Budget, CIP General Summary ................... 273 Annual G.O. Capital Borrowing 2017- 2026 ......... 277 Annual Capital Borrowing 2017- 2026 Chart ........ 278 2026 Capital Improvements Program Summary .. 279 Streets, Pedestrian Routes, Traffic Control Program Summary of Funding and Expenditures ................. 280 Public Infrastructure Fund ....................................... 281 Streets ................................................................. 282 Pedestrian Routes .............................................. 284 Traffic Control ..................................................... 284 Tax Incremental Financing Districts Program Summary of Funding and Expenditures ................. 285 TIF District #9 Fund ................................................. 288 TIF District #10 Fund ............................................... 290 TIF District #11 Fund ............................................... 294 TIF District #12 Fund ............................................... 296 TIF District #13 Fund ............................................... 298 Redevelopment Fund Program .................................... 301 Facilities Program Summary of Funding and Expenditures ................. 305 Public Facilities Fund .............................................. 307 Public Facilities Map ................................................ 308 Administration Building ....................................... 309 Police .................................................................. 309 Fire ..................................................................... 309 City Facilities ....................................................... 310 Parking Facilities ................................................ 310 Library ................................................................. 310 Parks and Recreation ......................................... 311 Cemetery ............................................................ 311 Bergstrom-Mahler Museum ............................ 310, 312 Capital Equipment Program Summary of Funding and Expenditures ................. 317 Capital Equipment Fund .......................................... 319 DOLAS/City Clerk ............................................... 320 Information Systems .......................................... 320 Police .................................................................. 321 Fire ..................................................................... 322 Public Works ....................................................... 324 Community Development ................................... 324 Library ................................................................. 325 Parks and Recreation ......................................... 325 Cemetery ............................................................ 325 Utility Program Summary of Funding and Exp. – Sanitary Sewer .. 327 Sanitary Sewer ................................................... 329 Summary of Funding and Exp. – Storm Water ...... 331 Storm Water ....................................................... 333 Summary of Funding and Expenditures – Water ... 335 Distribution System - Replacements ................. 337 Distribution System - Mainline Extensions ........ 338 Plant, Metering and Equipment ......................... 338 2025 CIP Carryforwards .......................................... 339 iii Enterprise Funds Sewer Utility Fund ................................................... 341 Storm Water Management Utility ........................... 342 Water Utility ............................................................. 345 Internal Service/Trust/Agency Funds Information Systems Internal Service Fund ........... 353 Fleet Maintenance................................................... 356 Liability Insurance Fund .......................................... 360 Benefit Accrual Fund ............................................... 361 Expendable Trust Funds ......................................... 362 Business Improvement District ............................... 363 Joint Municipal Court Fund ..................................... 364 Neenah-Menasha Fire-Rescue (“NMFR”).............. 367 NMFR Cost Distribution Formula ........................... 380 THIS PAGE IS INTENTIONALLY LEFT BLANK City of Neenah Budget Development and Management Process The City of Neenah’s annual budget is more than just a financial document—it’s a comprehensive plan that aligns resources with the services and programs the City delivers to residents, businesses, and industries. The budget outlines anticipated revenues and planned expenditures for the coming fiscal year, which follows the calendar year, and serves as a key policy and management tool for both elected officials and City departments. When adopted, the budget becomes a guiding document for department heads, helping them manage operations while also providing the Common Council and the public with transparency and accountability. Budget Structure and Content The budget document begins with a transmittal letter from the Mayor, summarizing the overall approach, key issues, and priorities. Following that are introductory and summary sections explaining the budget process, organizational structure, and a high-level overview of revenues and expenditures. Detailed sections follow, breaking down department budgets, special programs, and funding sources. Per state statute, the document must include:  A three-year comparison of revenues and expenditures  Information on debt service and fund balances  Any other relevant financial details Development and Adoption Process Each year, the budget is developed through a structured process: 1. Mayor’s Guidelines The Mayor initiates the process by setting objectives and budgetary targets, considering economic conditions, service levels, and community expectations. 2. Department Requests Operating managers submit budget requests based on those guidelines. These include estimated expenses, projected revenues, and goals for the subsequent year. 3. Budget Compilation After review and refinement with staff input, the Mayor submits the full proposed budget to the Common Council, detailing department requests, recommended funding, and the proposed tax levy. 4. Public Access and Input The proposed budget is posted on the City’s website (www.neenahwi.gov), with a series of public Council workshops and a formal Public Hearing that is held to gather feedback from residents and taxpayers. 5. Council Approval Following public input and discussion, the Council votes on any proposed amendments, then adopts the budget and tax levy via resolution, making it legally binding. 1 City of Neenah Budget Development and Management Process (Continued) Budget Control and Management After adoption, the budget becomes a framework for operational decision-making and fiscal oversight. Key elements of budget control include:  Appropriation Levels The General Fund is divided into major categories: o General Government o Public Safety o Public Works o Community Development & Human Services o Culture & Recreation o Miscellaneous/Other Uses All other funds are appropriated as a whole.  Spending Limits Departments may not exceed their appropriated budgets unless a two-thirds vote of the Council approves a change, which must also be publicly noticed.  Internal Controls Transfers involving salaries/wages, capital outlay, or major account shifts require approval from the Finance and Personnel Committee and a two-thirds Council vote.  Ongoing Monitoring o Departments receive monthly budget reports o The Finance Director provides quarterly updates to the Council, including financial condition analysis and recommendations.  Year-End Procedures Unused, uncommitted budget amounts generally lapse at year-end and may be reappropriated in the next fiscal cycle.  Accounting Standards All budgetary and financial activity conforms to Generally Accepted Accounting Principles (GAAP), ensuring transparency and accuracy. 2 City of Neenah Directory of Officials MAYOR Jane B. Lang PRESIDENT OF THE COUNCIL Brian Borchardt COUNCIL MEMBERS Aldermanic District 1: Flo Bruno Aldermanic District 1: Cari Lendrum Aldermanic District 1: Mark Ellis Aldermanic District 2: Tamara Erickson Aldermanic District 2: Dan Steiner Aldermanic District 2: Brian Borchardt Aldermanic District 3: Jeff Linski Aldermanic District 3: William Pollnow Jr. Aldermanic District 3: Scott Weber OFFICERS Director of Finance Vicky K. Rasmussen City Attorney David C. Rashid City Clerk Charlotte K. Nagel Director of Human Resources and Safety (Interim) Heather Barber Police Chief Aaron Olson Fire Chief Travis Teesch Director of Public Works and Utilities Gerry Kaiser Director of Community Development and Assessment Kelly Nieforth Director of Library Nicole Hardina-Wilhelm Director of Parks and Recreation Michael Kading Director of Information Systems Matthew Schroeder STANDING FINANCE AND PERSONNEL COMMITTEE Alderperson Dan Steiner (Chair) Alderperson Tamara Erickson (Vice-Chair) Alderperson Mark Ellis Alderperson Brian Borchardt Alderperson Flo Bruno STANDING PUBLIC SERVICES AND SAFETY COMMITTEE Alderperson Cari Lendrum (Chair) Alderperson Scott Weber (Vice-Chair) Alderperson Brian Borchardt Alderperson William Pollnow Jr. Alderperson Jeff Linski 3 = Appointed by Mayor Director of Water Works (Dashed line indicates confirmation by Common Council) = Appointed by Mayor, confirmed by Council = Appointed by Mayor, 2/3 confirmation by Council Fire Chief Library Director Police Chief = Appointed by Police or Jt. Fire Commission = Appointed by the Water Works Commission BID Board Police Commission Library Board Jt. Fire Commission Positions COMMON COUNCIL Boards & Commissions Community Dev. Authority Director of Finance Finance & Personnel Committee = Appointed by Council Harbor Commission = Appointed by Library Board Committee on Aging Loan Assistance Board Director of Parks and Recreation Water Works Commission Director of Community Development and Assessment Director of Human Resources & Safety Committee on Rules Neenah-Menasha Sewerage Comm. Board of Zoning Appeals Landmarks Commission Emergency Gov't Committee VOTERS MAYOR City Attorney Board of Public WorksPlan Commission Boards & Commissions Council Comittees Public Services & Safety CommitteeDirector of Public Works City Clerk Jt. TIF Review Board Legislative Review Committee Information Services Director Park & Recreation Commission Jt. Fire Fin. & Personnel Comm. Board of Review Assessor 4 Total Actual G. O. General Library Fund Other ERP Item Tax Levy Assessed Capital Fund Balance Fund Type Over Item Description Vote Amount (After TIF) Tax Rate Borrowing Reserves Used Reserves Used Expenditures (Under) 22,972,260$ 7.3123$ 21,556,200$ 300,000$ 40,000$ -$ (483,440)$ Amendments 1 Add 4 crossing guards back into the Police Operating budget for $19,000 (Mayor Lang) Yes 19,000 - - - 19,000 - - 19,000 22,972,260 7.3123 21,556,200 319,000 40,000 - (464,440) 2. Increase Alderman pay by 5%. In 2026 this will affect the three alderman seats up for re-election in April. This will increase salaries expenditure and increase the amount of Undesignated General Fund balance applied by $620. (Alderman Pollnow) No 620 - - - - - - - 22,972,260 7.3123 21,556,200 319,000 40,000 - (464,440) 3. Increase the use of Unassigned Fund Balance from $300,000 to $450,000. This will increase the amount of Undesignated General Fund balance applied by $150,000. (Alderman Pollnow) No 150,000 - - - - - - - 22,972,260 7.3123 21,556,200 319,000 40,000 - (464,440) 4. Increase the transfer in Developer Land Sales Fund from $175,000 to $350,000. This will increase the transfer by $175,000. (Alderman Pollnow) No 175,000 - - - - - - 22,972,260 7.3123 21,556,200 319,000 40,000 - (464,440) 5. Increase the transfer in Alliant Energy Pilot Fund from $300,000 to $400,000. This will increase the transfer by $100,000. (Alderman Pollnow) Yes 100,000 (110,000) (0.0350) - - - 100,000 - 22,862,260 7.2773 21,556,200 319,000 40,000 100,000 (464,440) 6. Increase the Information Systems Capital Equipment Item “ Multi-Year Hardware Software Maintenance Agreements” by $75,000 from $500,000 to $575,000. (Alderman Pollnow) Yes 75,000 - - 75,000 - - - - 22,862,260 7.2773 21,631,200 319,000 40,000 100,000 (464,440) 7. Increase the Public Infrastructure capital budget under category “Traffic Control” by $25,000 for a Beacon to be place at corner of Tullar and Gay. (Alderman Pollnow) Yes 25,000 - - 25,000 - - - - 22,862,260 7.2773 21,656,200 319,000 40,000 100,000 (464,440) 8. Decrease the Redevelopment capital from $50,000 to $0. A decrease of $50,000. (Alderman Pollnow) Yes (50,000) - - (50,000) - - - - 22,862,260 7.2773 21,606,200 319,000 40,000 100,000 (464,440) 9. Decrease the Park’s carryforward for Cook Park from $180,000 to $0. A decrease of $180,000. (Alderman Pollnow) Yes (180,000) - - (180,000) - - - - 22,862,260 7.2773 21,426,200 319,000 40,000 100,000 (464,440) 10 Increase the Facilities capital budget for the Parks and Recreation department by $30,000 to repair the digital sign at Washington Park. (Alderman Weber) Yes 30,000 - - 30,000 - - - - 22,862,260 7.2773 21,456,200 319,000 40,000 100,000 (464,440) Totals (w/Final Assessed Value) 22,862,260$ 7.2773$ 21,456,200$ 319,000$ 40,000$ 100,000$ (464,440)$ Change (110,000)$ (0.0350)$ (100,000)$ 19,000$ -$ 100,000$ 19,000$ OPERATING AND CAPITAL BUDGET City of Neenah 2026 Adopted Budget Corrections / Changes / Amendments Effects on Tax Levy, Tax Rate, Borrowings and Expenditure Restraing Program (ERP) 5 THIS PAGE IS INTENTIONALLY LEFT BLANK 6 2025 2025 2025 Taxing Total % Change Assessed % Change Equalized % Change Jurisdiction Tax Levy from 2024 Tax Rate from 2024 Tax Rate from 2024 City of Neenah 22,862,260$ 6.11% 7.2773$ 3.65% 6.3387$ -1.84% Neenah Joint School District 20,331,289 5.61% 6.4717 3.16% 5.6369 -2.30% Winnebago County 11,798,287 3.96% 3.7555 1.55% 3.2711 -3.82% Fox Valley Technical College 2,471,614 3.57% 0.7867 1.16% 0.6853 -4.19% Gross Tax Levy / Rate 57,463,450$ 5.37% 18.2912$ 2.93% 15.9320$ -2.52% School Levy Tax Credit (3,822,954)$ -3.14% (1.2169) -5.38% (1.0599) -10.39% Net Tax Levy / Rate 53,640,495$ 6.04% 17.0743$ 3.58% 14.8721$ -1.90% Assessed Property Value 3,141,590,400$ 2.38% Equalized Property Value 3,606,794,700 8.10% Assessed / Equalized Ratio 87.10% n/a Lottery Credit 152.20$ -9.97% First Dollar Credit 50.73 -3.39% Recycling Fee 55.00 17.02% City of Neenah 2025 Property Tax Levies and Rates Collectible in 2026 All Taxing Jurisdictions 7 2024 2025 Levy 2024 2025 Assessed Rate 2024 2025 Equalized Rate Taxing Tax Levy Tax Levy % Increase Assessed Tax Assessed Tax % Increase Equalized Tax Equalized Tax % Increase Jurisdiction Adopted Adopted (Decrease) Rate Adopted Rate Adopted (Decrease) Rate Adopted Rate Adopted (Decrease) City of Neenah-Tax Levy $19,797,758 $20,782,860 4.98% $6.4516 6.6153945$ 2.54% $5.9334 $5.7621 -2.89% City of Neenah-TIF Levy 1,748,236 2,079,400 18.94% 0.5697 0.6618940$ 16.18% 0.5240 0.5765 10.02% City of Neenah-Total Levy 21,545,994$ 22,862,260$ 6.11% 7.0213$ 7.2772885$ 3.65% 6.4574$ 6.3387$ -1.84% Neenah Schools-Tax Levy $17,689,887 $18,482,092 4.48% $5.7647 5.8830367$ 2.05% $5.3017 $5.1242 -3.35% Neenah Schools-TIF Levy 1,562,100 1,849,197 18.38% 0.5090 0.5886182$ 15.63% 0.4682 0.5127 9.50% Neenah Schools-Total Levy 19,251,987$ 20,331,289$ 5.61% 6.2737$ 6.4716549$ 3.15% 5.7699$ 5.6369$ -2.30% Winnebago County-Tax Levy $10,427,555 $10,725,195 2.85% $3.3981 3.4139380$ 0.47% $3.3960 $2.9736 -12.44% Winnebago County-TIF Levy 920,804 1,073,092 16.54% 0.3001 0.3415761$ 13.83% 0.3031 0.2975 -1.84% Winnebago County-Total Levy 11,348,358$ 11,798,287$ 3.96% 3.6981$ 3.7555141$ 1.55% 3.4011$ 3.2711$ -3.82% Fox Valley Tech-Tax Levy $2,192,728 $2,246,812 2.47% $0.7146 0.7151830$ 0.09% $0.6777 $0.6229 -8.08% Fox Valley Tech-TIF Levy 193,627 224,802 16.10% 0.0631 0.0715566$ 13.41% 0.0605 0.0623 3.02% Fox Valley Tech-Total Levy 2,386,355$ 2,471,614$ 3.57% 0.7777$ 0.7867397$ 1.17% 0.7152$ 0.6853$ -4.18% GROSS TAX LEVY/RATE 54,532,694$ 57,463,450$ 5.37% 17.7708$ 18.2911972$ 2.93% 16.3436$ 15.9320$ -2.52% School Credit (3,946,699)$ (3,822,954)$ -3.14% (1.2861)$ (1.2168851)$ -5.38% (1.1828)$ (1.0599)$ -10.39% NET TAX LEVY/RATE 50,585,995$ 53,640,495$ 6.04% $16.4847 17.0743121$ 3.58% $15.1607 $14.8721 -1.90% Assessed Value 3,068,660,300$ 3,141,590,400$ 2.38% Equalized Value 3,336,645,400 3,606,794,700 8.10% Lottery Credit 169.06 152.20 -9.97% First Dollar Credit 52.51 50.73 -3.39% Recycling Fee 47.00 55.00 17.02% City of Neenah 2026 Budget All Taxing Jurisdictions 8 2025 Budget 2026 Budget % 2026 Budget % 2026 Budget % Tax Levy/Rate Tax Levy/Rate Increase Tax Levy/Rate Increase Tax Levy/Rate Increase Adopted Requested (Decrease) Proposed (Decrease) Adopted (Decrease) General Fund Operating Tax Levy 14,972,760$ 14,972,760$ 0.00% 15,382,860$ 2.74% 15,282,860$ 2.07% Debt Service Fund Tax Levy 4,825,000 5,500,000 13.99% 5,500,000 13.99% 5,500,000 13.99% Total Tax Levy (Before TIF) 19,797,760 20,472,760 3.41% 20,882,860 5.48% 20,782,860 4.98% T.I.F. Districts Tax Levy (est) 1,748,236 2,089,400 19.51% 2,089,400 19.51% 2,079,400 18.94% Total Tax Levy (After TIF) 21,545,996$ 22,562,160$ 4.72% 22,972,260$ 6.62% 22,862,260$ 6.11% City Property Equalized Value 3,336,645,400$ 3,606,794,700$ 8.10% 3,606,794,700$ 8.10% 3,606,794,700$ 8.10% Equalized Tax Rate (Before TIF) $5.9334 $5.6762 -4.34% $5.7899 -2.42% $5.7621 -2.89% Equalized Tax Rate (After TIF) $6.4574 $6.2555 -3.13% $6.3692 -1.37% $6.3387 -1.84% City Property Assessed Value 3,068,660,300$ 3,141,571,232$ 2.38% 3,141,571,232$ 2.38% 3,141,590,400$ 2.38% Assessed Tax Rate (Before TIF) $6.4516 $6.5167 1.01% $6.6473 3.03% $6.6154 2.54% Assessed Tax Rate (After TIF) $7.0213 $7.1818 2.29% $7.3123 4.15% $7.2773 3.65% * * Tax Levy for Operating totals $15,282,860, a $310,100 (2.07%) increase for the 2025 budget. * Tax Levy for Debt Service totals $5,500,000, a $675,000 (13.99%) increase from the 2025 budget. City of Neenah 2026 General Fund Budget For budget year 2026, it is adopted to apply $319,000 from the General Fund Unassigned Reserve Fund Balance. This represents an increase of $19,000, or 6.3%, from the amount applied in the 2025 budget. 9 Requested Expenditures 31,875,760$ Requested Revenue - includes previous 2025 Adopted Expenditure Budget 30,996,510$ year's tax levy amount 30,821,830 2026 ERP Limit Increase 4.0000% 1,239,860 2026 General Fund Expenditure Limit 32,236,370 Budget Deficit based upon Requests $1,053,930 2026 Department Requested Expenditures 31,875,760 Mayor's Proposed Expenditure Reductions Needed to Increases (Decreases) to Expenditures Requested Qualify for 2026 ERP Program (360,610) (b) Total General Fund Expenditure Proposed and Adopted Increases (Decreases) (103,830) > (103,830) * Details are listed in the Mayor's comments (464,440) (a) Total General Fund Revenue Proposed and Adopted Increases (Decreases) 950,100 * Details are listed in the Mayor's comments Proposed and Adopted General Fund Budget Deficit -$ Increases (Decreases) to Revenue Property Tax Levy Increase/(Decrease) - Levy Limit 310,100$ Mayor Proposed and Council Adopted: Use General Fund Unassigned Reserves 319,000$ Mayor Proposed and Council Adopted: Use Library Unassigned Reserves 40,000$ Mayor Proposed and Council Adopted: Increase in Pool Admission Revenue 25,000$ Mayor Proposed and Council Adopted: City of Neenah Pursuant to Section 66.0602(2) Wisconsin Statutes, the State of Wisconsin has adopted levy limits that determines the maximum allowable property tax levy that a municipality may impose on parcels within their boundaries. A municipality may only increase tax levy by the % of net new construction. The net new construction for the City of Neenah was 2.15%. This year the allowable levy increase prior to adjustments is $410,100. Per the approved Council amendment, an additional $100,000 will be transferred from the Alliant Energy PILOT fund. This reduces the City’s use of allowable levy to $310,100 - a $100,000 decrease from the proposed 2026 budget. Expenditure Decreases Mayor Proposed and Council Adopted Expenditure Decreases Proposed by Mayor and Council Adopted in Excess of Amount Needed to Qualify for 2026 ERP Expenditure Restraint Program (ERP) 2026 General Fund Mayor Proposed and Council Adopted The City ended fiscal year 2024 with an undesignated General Fund balance of $5,723,716 and a total General Fund balance of $6,117,665. Current estimates for fiscal year 2025 project a net revenue-over-expenditures surplus of approximately $456,400. This projection excludes the budgeted use of assigned carry forwards ($42,175) and unassigned fund balance ($300,000). For the proposed 2026 General Fund budget, I am recommending the continued use of $300,000 in unassigned fund balance. This represents no change from the amount applied in the 2025 budget. Mayor's Proposed and Council Adopted Revenue Budget Adjustments For further details on the calculation of allowable levy, please see page in this budget document titled "Calculation of Tax Levy Limit". State law mandates that all accumulated, unspent funds appropriated for Library use in prior years must be specifically identified and used exclusively for future Library purposes. As of December 31, 2024, the available carry forward funds total $32,375. Carry forward funds for 2025 operations are expected to be approximately $65,000. I am recommending the use of $40,000 in carry forward funds to support the 2026 Library operating budget. This includes utilizing the full $32,375 available from 2024 and an additional $7,625 from the estimated 2025 carry forward funds. Furthermore, the Council approved an amendment allocating an additional $19,000 to the Police Department budget to reinstate the four school crossing guard positions not included in the 2026 budget proposal. This increases the use of undesignated general fund balance by $19,000. Since 2020, the cost to operate the City Pool has increased by approximately $100,000, while revenues have only grown by about $20,000—resulting in a widening funding gap of nearly $80,000. To help offset these increased operating costs, I am recommending a $1 increase in the cost of a daily admission pool pass. This adjustment is estimated to generate approximately $25,000 in additional revenue. 10 City of Neenah 2026 General Fund Mayor Proposed and Council Adopted Wage Study - Transfer from the Benefit Accrual Fund for Cost 26,000$ Mayor Proposed and Council Adopted: Zoning and Sign Code Re-Write - Other Funds Transfers for Cost 130,000$ Mayor Proposed and Council Adopted: Increase Transfer from the Alliant Energy PILOT fund 100,000$ Mayor Proposed and Council Adopted: (a) Total General Fund Revenue Increases (Decreases) Recommended and Adopted 950,100$ Increases (Decreases) to Expenditures Joint Fire/Rescue (9,730)$ Mayor Proposed and Council Adopted: Human Resources - Culture and Recognition Budget (3,100)$ Mayor Proposed and Council Adopted: Mayor's Proposed and Council Adopted Expenditure Budget Adjustments Every 3 to 4 years, the City engages an independent outside firm to conduct a comprehensive wage study to ensure that our pay scales remain competitive with the market. In 2026, the City is scheduled to undergo this review at an estimated cost of $26,000. I am recommending a transfer of $26,000 from the Benefit Accrual Fund to cover this expense. This use is appropriate, as employee salaries are a key component of the overall benefit package supported by the fund. The Human Resources Department oversees the Culture and Recognition budget, which supports initiatives such as the annual employee recognition celebration and tuition assistance for one or two employees to participate in the Leadership Fox Cities program. For the 2026 budget, I am recommending a reduction of $3,100 to this budget area, while still maintaining a strong commitment to employee engagement with a remaining allocation of $15,000. Mayor's Proposed and Council Adopted Revenue Budget Adjustments (Continued) Total reductions as directed by the Mayors of both Neenah and Menasha totaled $16,000. The City of Neenah's 60.82% share of the total reductions was $9,730 Specific details can be found in the full Neenah-Menasha Fire Rescue budget at the back of this budget document in the "Internal Service / Custodial Funds" section. Both the City’s Zoning Code and Sign Code are outdated and in need of a comprehensive rewrite. The Sign Code, currently located in a separate chapter of the municipal code, would ideally be integrated into the Zoning Code, as it frequently references various zoning districts. Consolidating these codes will improve consistency and usability. The current Sign Code has faced multiple legal challenges related to content neutrality and does not reflect modern legal standards. Similarly, the Zoning Code is not aligned with the City’s Comprehensive Plan and does not reflect recent changes in state statutes governing land use. As the primary tool for implementing the Comprehensive Plan, the Zoning Code must be updated to incorporate current best practices and statutory requirements. The total estimated cost to fully rewrite both the Zoning and Sign Codes is $130,000—approximately $110,000 for the Zoning Code and $20,000 for the Sign Code. The process will include extensive data collection, community engagement, and ordinance drafting. To fund this initiative, I am recommending the following transfers: $100,000 from the Developer Land Sales Fund, $15,000 from the Industrial Development Fund and $15,000 from the Liability Insurance Fund (allocated specifically to the Sign Code rewrite to address and mitigate legal risk). Per the approved Council amendment, an additional $100,000 will be transferred from the Alliant Energy PILOT fund, to reduce the amoutnt of allowable levy the City uses for the 2026 budget. 11 City of Neenah 2026 General Fund Mayor Proposed and Council Adopted Police Department Reductions (15,000)$ Mayor Proposed and Council Adopted: Training (3,000)$ Maintenance of Buildings (3,000) Clothing Allowance (3,000) Janitor Supplies (1,000) Employee Wellness (3,000) Safety Supplies (2,000) Total $ (15,000) Self-Insured Direct Costs (15,000)$ Mayor Proposed and Council Adopted: Municipal Court (5,000)$ Mayor Proposed and Council Adopted: Retirements/Special Reserves Mayor Proposed and Council Adopted: (75,000)$ 1). Retirements (75,000)$ Police Crossing Guards 19,000$ Mayor Proposed and Council Adopted: (b) Total General Fund Expenditure Adjustments Increases (Decreases) (103,830)$ Total Budget Adjustments Proposed and Adopted to Balance 2026 General Fund Budget 1,053,930$ Wage and fringe benefit impact of 2026 retirements Mayor's Proposed and Council Adopted Expenditure Budget Adjustments (Continued) The City of Neenah’s Liability Insurance Fund accounts for all revenues and expenditures related to liability claims filed against the City. The fund is primarily supported by unspent dollars originally budgeted for liability claims within the General Fund. Expenditures from the fund include payments for liability claims and transfers to the General Fund to support activities aimed at mitigating the City’s liability exposure. Each year, the General Fund also contributes to this fund to cover the cost of incurred claims. For the 2026 budget, I am recommending a reduction in the annual General Fund transfer from $80,000 to $65,000, a decrease of $15,000. Separately, I plan to bring forward a proposal to use a portion of ARPA interest earnings to replenish the fund in anticipation of potential future litigation risks. A Council amendment was approved to restore $19,000 to the Police Department budget to reinstate the four school crossing guard positions that were not included in the proposed 2026 budget. This increases the expenditures in the general fund Police department by $19,000. This area of the budget is used to identify budget adjustments that affect multiple departments across various budget line items. My recommended change to those various line items is as follows: Each year, the Cities of Neenah and Menasha share the cost of covering any operating deficit for the Joint Municipal Court. Neenah contributes its proportional share through a combination of a budgeted transfer and a year-end payment to cover any remaining difference. For the 2026 budget, I am recommending a reduction in Neenah’s budgeted transfer from $15,000 to $10,000—a decrease of $5,000. Any additional amount needed to cover Neenah’s share of the deficit will continue to be paid at year-end, as has been the City’s standard practice. After compiling budget requests from all departments and reviewing the impact on the budget as a whole, I asked the Police Department to identify specific reductions in their line item budgets to assist in balancing the 2026 budget. As a result, I am recommending a $15,000 reduction from the Police Operations budget. The line item breakdown is listed below: 12 Levy Limit Calculation Tax Levy 2026 Budget Levy Subject to Levy Limit 2025 Actual Levy (including debt) 19,797,760$ Plus: 2025 Personal Property Tax State Aid 492,320 Less: 2025 Budget Levy for Debt Service on debt authorized after 7/1/05 (1,206,750) Total Levy Subject to Levy Limit 19,083,330$ 2026 Operating Levy Increase Allowed @ 2.149% Net New Construction Increase of Previous Year's Levy 410,100 Plus: Terminated TID (0% ) of prior year's adjusted actual levy - Less: 2026 Personal Property Tax Aid (492,320) 2026 Budget Levy Increase Allowed Due To Levy Limit-After Personal Property Tax Aid (82,220) 2026 Budget Total Levy Allowed by Levy Limit (Before Adjustments) 19,001,110 2026 Budget Total Levy (Before Adjustments) 19,001,110 Adjustments to Levy Limit - Current Year 2026 Budget Total Levy Allowed by Levy Limit (Before Adjustments) 19,001,110 Adjustments 2026 Budget Levy - For increase in charges assessed by a joint fire department - 2026 Budget Levy - Unused Levy Carryforward - 2026 Budget Levy Increase for Debt Service for Debt Authorized After July 1, 2005. 1,781,750 2026 Budget Total Levy Allowed by Levy Limit (After Adjustments) 20,782,860 2026 Budget Total Levy Subject to Levy Limit (After Adjustments) 20,782,860$ Previous Year's Unused Levy Limit Adjustment Previous Year's Allowable Levy 19,797,760$ Previous Year's Actual Levy 19,797,760 Previous Year's Unused Levy Limit - Previous Year's Actual Levy x 1.50% 296,966 Allowable Operating Levy Limit Unused Levy (lesser of lines above) - Use of Unused Levy Limit - Allowable Previous Year Unused Levy Limit Still Available - Total Unused Levy Limit Available for Future Years -$ City of Neenah 2026 Budget Calculation of Tax Levy Limit 13 Budget Tax % Assessed % Equalized % Year Levy Change Tax Rate Change Tax Rate Change 2017 18,246,485$ 2.20% 9.33$ 1.30% 9.16$ -0.87% 2018 18,647,504 2.20% 9.49 1.71% 8.90 -2.84% 2019 18,895,021 1.33% 9.63 1.48% 8.55 -3.93% 2020 19,101,052 1.09% 8.19 -14.95% 8.05 -5.85% 2021 19,741,734 3.35% 8.39 2.44% 8.09 0.50% 2022 20,063,536 1.63% 8.54 1.79% 7.88 -2.60% 2023 20,698,432 3.16% 8.73 2.23% 7.58 -3.83% 2024 20,441,801 -1.24% 6.57 -24.74% 6.58 -13.20% 2025 21,545,994 5.40% 7.02 6.87% 6.46 -1.83% 2026 22,862,260 6.11% 7.28 3.65% 6.34 -1.84% Average 2.52% -1.82% -3.63% Budget % % % Year Change Change Ratio 2017 0.95% 3.03% 98.21% 2018 0.44% 5.20% 93.77% 2019 -0.17% 5.46% 88.76% 2020 18.87% 7.44% 98.20% 2021 0.86% 2.78% 96.36% 2022 -0.10% 4.38% 92.23% 2023 0.93% 7.24% 86.80% 2024 31.23% 13.78% 100.11% 2025 -1.37% 7.36% 91.97% 2026 2.38% 8.10% 87.10% Average 5.00% 6.21% 3,068,660,300 3,336,645,400 2,349,091,100 2,547,115,400 2,370,875,900 2,731,410,000 3,111,394,000 3,107,857,600 1,961,250,400 2,209,662,100 2,331,327,200 2,374,159,900 2,351,400,500 2,440,145,100 3,141,590,400 3,606,794,700 City of Neenah Tax Levy, Tax Rates and Property Values Budget Years 2017 - 2026 ***Tax Levy and Tax Rates*** ***Assessed and Equalized Property Values*** 1,964,662,341 Equalized Value Property Tax Base Property Tax Base Assessed Value 2,095,284,800 1,956,028,634$ 1,991,660,100$ 14 City of Neenah Total Annual Tax Levy Budget Years 2017 - 2026 $- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Tax Levy Budget Year 15 City of Neenah Comparison of Assessed and Equalized Tax Rates Budget Years 2017 - 2026 $- $1.00 $2.00 $3.00 $4.00 $5.00 $6.00 $7.00 $8.00 $9.00 $10.00 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Tax Rate per $1,000 of Value Budget Year Assessed Tax Rate Equalized Tax Rate 16 City of Neenah Comparison of Assessed and Equalized Values Budget Years 2017 - 2026 - 500,000,000 1,000,000,000 1,500,000,000 2,000,000,000 2,500,000,000 3,000,000,000 3,500,000,000 4,000,000,000 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Property Value Budget Year Assessed Value Equalized Value 17 City of Neenah Property Tax Levy $275,000 of Assessed Property Value (City Share Only) 2,565.75 2,609.75 2,648.25 2,252.25 2,307.25 2,348.50 2,400.75 1,806.75 1,930.50 2,001.25 - 500.00 1,000.00 1,500.00 2,000.00 2,500.00 3,000.00 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Assessed Tax Rate (City Share) Budget Year 18 2017 2018 2019 2020 2021 2022 State Shared Revenue 1,524,360$ 1,562,614$ 1,580,010$ 1,577,290$ 1,576,660$ 1,576,630$ Expenditure Restraint Program 566,880 553,680 530,670 513,160 462,970 483,900 Computer Exemption Aid 144,880 147,020 150,580 150,580 150,580 150,580 Transportation Aids 1,058,480 1,078,260 1,036,080 1,120,130 1,093,610 1,140,220 Total State Aid Payments 3,294,600$ 3,341,574$ 3,297,340$ 3,361,160$ 3,283,820$ 3,351,330$ Ten-Year Ten-Year $ Increase % Increase 2023 2024 2025 2026 (Decrease) (Decrease) State Shared Revenue 1,575,260$ 2,219,210$ 2,263,410$ 2,336,650$ 812,290$ 53.29% Expenditure Restraint Program 509,230 512,970 512,970 423,710 (143,170) -25.26% Computer Exemption Aid 150,580 241,210 241,210 241,210 96,330 66.49% Transportation Aids 1,204,740 1,327,570 1,528,390 1,648,220 589,740 55.72% Total State Aid Payments 3,439,810$ 4,300,960$ 4,545,980$ 4,649,790$ 1,355,190$ 41.13% City of Neenah Schedule of State Aid Payments Budget Years 2017 - 2026 19 State Aid Payments Budget Years 2022 - 2026 City of Neenah $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 $4,500,000 $5,000,000 2022 2023 2024 2025 2026 Payment Amount Budget Year Transportation Aids Computer Exemption Aid Expenditure Restraint Program Shared Revenue 20 2024 2025 2025 2026 2026 2025 % Budget Actual Budget Estimate Request Proposed Adopted Change General Fund 29,449,240$ 30,996,510$ 30,545,170$ 31,875,760$ 31,752,930$ 31,771,930$ 2.50% Special Revenue Funds (Excludes TIF, Devleoper Land Fund ARPA & Alliant Energy Payment Fund) 1,276,400 1,393,510 1,397,120 1,440,240 1,440,240 1,440,240 3.35% Debt Service Fund (Including TIF, Sanitary Sewer and Storm Water Debt) 13,088,290 13,170,710 13,170,710 15,055,525 15,055,525 15,055,525 14.31% Capital Projects Funds (Excludes Utilities and Internal Transfers) 12,506,320 18,144,790 15,634,700 17,761,315 17,761,315 17,891,315 -1.40% Enterprise Funds (Includes Capital and Depreciation; Excludes Sanitary Sewer and Storm Water Debt Service ) 14,127,150 13,516,050 13,085,510 15,716,390 15,491,390 15,491,390 14.61% Trust Funds 29,670 28,500 36,500 36,500 36,500 36,500 28.07% Expenditures for All Operations and Utilities 70,477,070$ 77,250,070$ 73,869,710$ 81,885,730$ 81,537,900$ 81,686,900$ 5.74% CITY OF NEENAH 2026 Budget All Funds Expenditures Summary - Operations and Utilities 21 CITY OF NEENAH 2026 BUDGET SUMMARY GENERAL FUND % 2024 2025 2025 2026 DEPT 2026 2026 BUDGET Budget Account ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE GENERAL GOVERNMENT Common Council Council 81,386 81,930 77,100 69,250 69,250 69,250 81,386 81,930 77,100 69,250 69,250 69,250 -15.48% Mayor's Office Mayors Office 221,563 233,290 231,350 217,250 217,250 217,250 City Publication 37,614 40,330 38,850 42,080 42,080 42,080 Culture Implementation 4,168 0 0 0 0 0 263,345 273,620 270,200 259,330 259,330 259,330 -5.22% Finance Finance Operations 674,422 708,550 693,250 644,160 644,160 644,160 Annual Audit/GASB#34 Impl 54,908 56,500 56,000 58,240 58,240 58,240 Risk Management 269,452 295,210 293,090 322,790 307,790 307,790 General 22,668 5,000 9,000 10,000 10,000 10,000 Central Services 13,442 13,120 14,810 15,310 15,310 15,310 Utility Billing 212,531 214,140 220,080 83,330 83,330 83,330 Water Utility 67,203 71,880 71,680 63,660 63,660 63,660 1,314,626 1,364,400 1,357,910 1,197,490 1,182,490 1,182,490 -13.33% City Attorney City Attorney Operation 275,454 283,370 281,770 273,680 273,680 273,680 Prosecutn/Ext Legal Serv 14,410 0 10,000 0 0 0 289,864 283,370 291,770 273,680 273,680 273,680 -3.42% City Clerk City Clerk Operations 208,265 239,640 232,250 225,250 225,250 225,250 Elections 102,663 52,900 45,350 91,910 91,910 91,910 Board of Review 850 1,790 1,280 1,800 1,800 1,800 311,778 294,330 278,880 318,960 318,960 318,960 8.37% Human Resources and Safety Operations 293,594 314,910 334,130 392,960 392,960 392,960 Culture & Recognition 0 15,000 15,000 18,100 15,000 15,000 293,594 329,910 349,130 411,060 407,960 407,960 23.66% Information Systems Information Systems 0 0 0 779,890 779,890 779,890 Training/Redundant Data 0 0 0 11,020 11,020 11,020 Capital Outlay-Info Sys 0 0 0 30,000 30,000 30,000 0 0 0 820,910 820,910 820,910 0.00% Municipal Building Municipal Building Oper 265,876 337,530 332,480 336,090 336,090 336,090 Training/Redundant Data 11,155 12,340 12,460 12,780 12,780 12,780 Monument Maintenance 6,854 9,340 11,240 10,460 10,460 10,460 Capital Outlay-Mun Bldg 6,950 7,000 7,000 7,000 7,000 7,000 290,835 366,210 363,180 366,330 366,330 366,330 0.03% Total General Government 2,845,428 2,993,770 2,988,170 3,717,010 3,698,910 3,698,910 23.55% 22 CITY OF NEENAH 2026 BUDGET SUMMARY GENERAL FUND % 2024 2025 2025 2026 DEPT 2026 2026 BUDGET Budget Account ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE PUBLIC SAFETY Police Operations 7,513,449 7,795,190 7,576,450 7,645,980 7,630,980 7,630,980 Police Firing Range 19,705 53,190 33,880 38,180 38,180 38,180 School Liaison Program 298,718 340,690 337,470 338,670 338,670 338,670 Police Crossing Guards 70,084 70,620 68,530 51,460 51,460 70,460 Code Enforcement 86,488 98,650 61,160 86,450 86,450 86,450 CSA / Animal Control 91,542 183,720 212,520 243,210 243,210 243,210 K-9 Project 6,793 10,280 1,350 10,630 10,630 10,630 Parking Enforcement 0 64,340 40,660 53,130 53,130 53,130 Capital Outlay-Police 35,655 44,670 37,070 35,700 35,700 35,700 8,122,434 8,661,350 8,369,090 8,503,410 8,488,410 8,507,410 -1.78% Neenah Share of NMFR Fire 6,003,990 6,367,920 6,353,270 6,635,680 6,625,950 6,625,950 Fire Station Buildings 41,153 35,000 45,000 40,000 40,000 40,000 Reg Spec Oper Resp Team 12,210 14,550 17,210 17,740 17,740 17,740 Joint Fire Commission 3,470 3,970 3,360 3,340 3,340 3,340 6,060,823 6,421,440 6,418,840 6,696,760 6,687,030 6,687,030 4.14% Other Public Safety Emergency Government 1,334 3,750 790 3,500 3,500 3,500 Police Commission 10,144 8,200 8,200 5,900 5,900 5,900 11,478 11,950 8,990 9,400 9,400 9,400 -21.34% Total Public Safety 14,194,735 15,094,740 14,796,920 15,209,570 15,184,840 15,203,840 0.72% PUBLIC WORKS Engineering 844,383 906,370 748,180 860,020 860,020 860,020 Capital Outlay-P.W. Admin 0 200 200 200 200 200 Tullar Garage 488,969 541,370 560,530 552,230 552,230 552,230 Cecil Street Garage 16,356 27,830 24,090 25,220 25,220 25,220 Refuse Garbage Collection 1,027,837 986,710 1,021,000 1,060,060 1,060,060 1,060,060 Sanit Sewers/Lift Station 181,051 0 0 0 0 0 T-V San Sewers Insp/Seal 0 15,000 0 0 0 0 Repair of Streets 456,886 497,940 497,840 503,670 503,670 503,670 Snow & Ice Removal 518,723 597,440 565,830 572,900 572,900 572,900 Weed Cutting 60,722 70,860 66,860 67,120 67,120 67,120 Traffic Control 245,798 219,080 230,250 234,430 234,430 234,430 Street Lighting 619,268 662,100 648,940 669,950 669,950 669,950 Capital Outlay-P.W. Equip 5,985 10,200 10,540 6,000 6,000 6,000 Parking Lots 0 102,880 79,020 78,370 78,370 78,370 Parking Ramp - Canal 0 124,260 124,480 124,090 124,090 124,090 DPW Services-Undesignated 9,822 6,630 9,740 3,390 3,390 3,390 Total Public Works 4,475,800 4,768,870 4,587,500 4,757,650 4,757,650 4,757,650 -0.24% 23 CITY OF NEENAH 2026 BUDGET SUMMARY GENERAL FUND % 2024 2025 2025 2026 DEPT 2026 2026 BUDGET Budget Account ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE COMMUNITY/ECONOMIC DEVELOPMENT Community Development Comm Development Admin 536,915 570,250 607,660 661,440 661,440 661,440 Inspections 351,059 394,230 393,650 378,150 378,150 378,150 GIS 125,994 148,740 144,360 117,820 117,820 117,820 Weights/Measures 16,664 25,900 23,910 23,750 23,750 23,750 Assessor Operations 302,601 292,630 289,930 267,790 267,790 267,790 1,333,233 1,431,750 1,459,510 1,448,950 1,448,950 1,448,950 1.20% Other Community Services Landmark Operations 981 5,425 5,430 4,000 4,000 4,000 Sustainable Neenah Commit 1,000 4,300 1,000 4,300 4,300 4,300 Commun Develop Authority 9,079 10,440 11,770 12,460 12,460 12,460 Dial-A-Ride Program 12,000 12,000 12,000 12,000 12,000 12,000 Mass Transit 529,219 515,400 515,400 535,080 535,080 535,080 Y-Senior Friends Program 16,809 17,240 17,150 17,760 17,760 17,760 Neenah Committee on Aging 0 250 200 250 250 250 569,088 565,055 562,950 585,850 585,850 585,850 3.68% Total Community/Economic Development 1,902,321 1,996,805 2,022,460 2,034,800 2,034,800 2,034,800 1.90% CULTURE AND RECREATION Neenah Public Library Library Operations 2,429,776 2,526,670 2,491,810 2,537,560 2,537,560 2,537,560 WALS Computerization 185,320 198,500 198,500 204,530 204,530 204,530 Funds Carried Forward 0 0 8,080 0 0 0 2,615,096 2,725,170 2,698,390 2,742,090 2,742,090 2,742,090 0.62% Other Culture Harbor Committee 1,900 11,970 9,550 10,300 10,300 10,300 1,900 11,970 9,550 10,300 10,300 10,300 -13.95% 24 CITY OF NEENAH 2026 BUDGET SUMMARY GENERAL FUND % 2024 2025 2025 2026 DEPT 2026 2026 BUDGET Budget Account ACTUAL BUDGET ESTIMATE REQUEST PROPOSED ADOPTED CHANGE CULTURE AND RECREATION (cont.) Park & Recreation Park & Rec Admin Office 768,486 828,780 806,430 773,020 773,020 773,020 Gen Unallocated Overhead 39,043 42,860 46,110 47,600 47,600 47,600 Adult Programs 4,427 3,700 2,090 3,300 3,300 3,300 Contracted Programs 57,335 56,520 52,990 53,000 53,000 53,000 Youth Programs 208,273 216,480 227,100 237,450 237,450 237,450 Other Pk & Rec Activities 22,702 15,270 16,700 16,100 16,100 16,100 Riverside Players 10,466 34,780 35,390 33,180 33,180 33,180 Parks 986,904 1,110,580 1,101,880 1,129,510 1,129,510 1,129,510 2,097,636 2,308,970 2,288,690 2,293,160 2,293,160 2,293,160 -0.68% Independent Programs Municipal Pool 345,592 348,680 347,910 347,050 347,050 347,050 345,592 348,680 347,910 347,050 347,050 347,050 -0.47% Celebrations/Commemorations 4th of July/Communityfest 56,902 57,310 53,590 54,330 54,330 54,330 Concerts/Parades/Others 36,772 33,860 36,930 40,850 40,850 40,850 93,674 91,170 90,520 95,180 95,180 95,180 4.40% Total Culture and Recreation 5,153,898 5,485,960 5,435,060 5,487,780 5,487,780 5,487,780 0.03% MISCELLANEOUS Oak Hill Cemetery Cemetery Operations 323,613 328,490 342,860 314,970 314,970 314,970 323,613 328,490 342,860 314,970 314,970 314,970 -4.12% City-Wide Forestry Program Public Right-of-Way 245,288 260,240 248,170 252,270 252,270 252,270 Parks 68,913 68,320 69,140 70,010 70,010 70,010 Invasive Species Control 12,058 16,490 18,620 16,700 16,700 16,700 326,259 345,050 335,930 338,980 338,980 338,980 -1.76% Other Tax Refunds 10,000 10,000 10,000 0 0 0 Cash Short & Over 10 0 10 0 0 0 Uncollectible Write Offs 25,207 0 10 0 0 0 35,217 10,000 10,020 0 0 0 -100.00% Transfers Out Transfer to Parking Utility 170,261 0 0 0 0 0 Transfer to Joint Court-Neenah Share 21,706 15,000 15,000 15,000 10,000 10,000 191,967 15,000 15,000 15,000 10,000 10,000 -33.33% Total Miscellaneous 877,056 698,540 703,810 668,950 663,950 663,950 -4.95% SPECIAL RESERVES & ESCROWS 0 0 0 0 (75,000) (75,000) N/A TOTAL GENERAL FUND BUDGETS 29,449,238 31,038,685 30,533,920 31,875,760 31,752,930 31,771,930 2.36% 25 CITY OF NEENAH OPERATING BUDGET *** SUMMARY OF GENERAL FUND BY OBJECT CODE *** FOR FISCAL YEAR 2026 ACCOUNT 2024 2025 2025 YTD 2025 2026 DEPT 2026 2026 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE PERSONNEL SERVICES 0101 Salaries 12,030,270 12,644,850 6,150,185 12,351,290 13,531,190 13,468,690 13,468,690 0102 Full Time Hourly Wages 1,909,582 1,934,850 1,331,814 1,886,930 2,039,190 2,039,190 2,039,190 0103 Temporary Wages 821,402 844,690 781,344 871,430 906,480 906,480 925,480 0104 Overtime Wages 788,058 682,020 462,188 755,420 721,690 715,610 715,610 0105 Reimbursable Overtime (44,419) (32,310) (2,145) (36,120) (55,610) (55,610) (55,610) 0106 FLSA Overtime Wages 42,781 39,670 0 39,730 39,530 39,530 39,530 0108 Grant Overtime 0 10,000 0 2,500 10,000 10,000 10,000 0109 Premium Pay 16,720 14,000 9,368 14,000 14,500 14,500 14,500 0110 Health Insurance 3,255,616 3,783,830 2,173,817 3,636,920 3,529,910 3,529,910 3,529,910 0111 Fringes 3,414,931 3,651,790 1,788,893 3,601,560 3,787,120 3,774,620 3,774,620 0112 Grant Fringes 0 2,500 0 630 2,500 2,500 2,500 0115 Schools/Seminars/Training 97,028 122,410 56,199 100,020 124,450 121,450 121,450 0116 Test/Certification for Eq 8,930 9,780 0 9,780 10,950 10,950 10,950 0117 Clothing Allowance 71,721 77,870 37,280 72,180 74,240 71,240 71,240 0118 License Renewal 1,244 1,960 686 1,050 2,960 2,960 2,960 0120 Protective Vest Repl Fd 8,156 4,500 2,592 4,500 3,200 3,200 3,200 0122 Travel Expenses 511 1,000 682 1,000 1,500 1,500 1,500 0123 Auto Allowance 2,670 3,300 1,073 2,080 3,150 3,150 3,150 0124 Meal Allowance 1,040 1,760 1,012 1,560 1,760 1,760 1,760 0125 Employee School Reimb 180 240 0 0 240 240 240 0126 Department Awards 3,453 4,000 1,952 4,000 4,000 4,000 4,000 0127 DOT Emp Notification Prog 0 50 0 30 50 50 50 0128 Empl Recognition Awards 168 730 0 140 730 730 730 PERSONNEL SERVICES 22,430,042 23,803,490 12,796,940 23,320,630 24,753,730 24,666,650 24,685,650 882,160 CONTRACTUAL SERVICES 0202 Outside Printing 62,625 70,110 44,060 64,870 68,200 68,200 68,200 0203 Postage 88,025 77,670 53,164 78,540 59,000 59,000 59,000 0204 Conferences & Meetings 0 100 0 100 150 150 150 0205 Credit/Debit Charges 29,149 29,120 26,268 32,050 31,750 31,750 31,750 0206 Advertising & Publication 23,761 21,760 4,060 11,450 15,890 15,890 15,890 0207 Dues & Memberships 23,987 26,860 22,153 25,920 33,660 33,660 33,660 0209 Maintenance of PPE/SCBA 3,920 6,260 0 6,260 6,230 6,230 6,230 0210 Maintenance of Hardware 2,124 3,720 1,341 2,870 18,460 18,460 18,460 0211 Maint of Fixed Equipment 26,063 17,060 19,446 23,490 17,040 17,040 17,040 0212 Maint of Office Equipment 6,288 8,450 4,812 6,930 7,480 7,480 7,480 0213 Maint of Motor Vehicles 98,249 102,680 25,760 115,320 100,160 100,160 100,160 0214 Maintenance of Buildings 230,434 219,070 164,478 229,570 238,130 233,920 233,920 0215 Maint of Radio Equipment 8,774 15,400 15,110 18,770 17,890 17,890 17,890 0216 Maint of Operating Equip 24,992 15,650 7,905 17,380 15,530 15,530 15,530 0217 Maint of Traffic Signals 13,040 8,500 1,959 6,500 8,500 8,500 8,500 0218 Maint of Software 43,740 80,150 6,155 79,550 114,430 114,430 114,430 0219 Maintenance of Land 9,105 24,750 9,350 24,780 26,250 26,250 26,250 0220 Maint of Athletic Fields 2,419 2,500 3,445 3,500 2,500 2,500 2,500 0221 Telephone 21,195 23,440 13,328 19,120 18,800 18,800 18,800 0222 Electricity 911,195 1,011,600 596,694 1,000,110 1,044,740 1,044,740 1,044,740 0223 Natural Gas 63,854 112,220 48,090 103,630 117,120 117,120 117,120 0224 Water & Sewer 76,406 105,560 70,707 106,790 115,350 115,350 115,350 0225 Commercial Dumpster 9,771 10,100 8,735 10,970 10,620 10,620 10,620 0226 Storm Water 68,327 75,680 58,313 80,370 84,610 84,610 84,610 0227 Cellular Telephone 49,472 48,960 32,198 53,670 60,680 60,680 60,680 0228 Other Communications/GPS 360 500 0 0 0 0 0 26 CITY OF NEENAH OPERATING BUDGET *** SUMMARY OF GENERAL FUND BY OBJECT CODE *** FOR FISCAL YEAR 2026 ACCOUNT 2024 2025 2025 YTD 2025 2026 DEPT 2026 2026 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE CONTRACTUAL SERVICES (CONT.) 0229 Maint of Pavement Marking 872 0 0 0 0 0 0 0231 Care of Prisoners 8,542 10,000 3,962 5,000 9,000 9,000 9,000 0232 Auditing Services 55,728 57,490 47,178 57,490 59,760 59,760 59,760 0233 Other Serv-Manufac Fees 90,972 103,820 67,153 98,500 98,520 98,520 98,520 0234 Credit Card Payment Fees 27,608 27,000 28,008 31,250 32,000 32,000 32,000 0235 Outside Software Services 15,767 7,580 4,641 7,580 22,640 22,640 22,640 0236 Outside Services 1,138,696 1,187,625 876,989 1,187,950 1,386,300 1,383,200 1,383,200 0237 Pest Control 5,102 8,070 5,963 8,320 8,900 8,900 8,900 0238 Professional Services 50,024 28,310 9,631 36,310 21,300 21,300 21,300 0239 Misc Insurance 1,528 1,610 1,230 1,230 1,740 1,740 1,740 0241 Tree Planting & Landscape 17,119 17,110 16,861 17,480 17,110 17,110 17,110 0242 Permit 649 1,180 888 2,300 1,150 1,150 1,150 0243 Tipping Fees 439,554 420,000 296,415 425,000 435,000 435,000 435,000 0244 Commercial Dumpsters 81,707 82,800 56,882 83,670 87,330 87,330 87,330 0245 License Fees 76,902 80,720 73,874 74,130 86,870 86,870 86,870 0246 Property & Liability Ins 112,262 118,340 99,266 118,310 129,170 129,170 129,170 0247 Auto/Physical Damage Ins 63,660 64,950 55,945 72,530 73,430 73,430 73,430 0248 Boiler:Machine Insurance 5,000 5,250 4,801 4,810 5,660 5,660 5,660 0249 Collection Services 60,263 54,000 40,706 61,000 62,000 62,000 62,000 0250 Copy Mach. Lease/Supplies 24,279 18,530 13,798 17,610 19,020 17,800 17,800 0251 Rental 18,971 38,700 31,475 35,140 36,870 36,870 36,870 0252 Rental of Equipment 10,549 11,730 9,273 10,650 8,940 8,940 8,940 0253 Technology Res Fund 18,049 29,000 29,000 29,000 29,000 29,000 29,000 0254 Printer / Copies 26,247 28,970 17,438 28,970 36,820 36,820 36,820 0255 IS Service / Internal 613,050 619,840 415,695 619,840 82,050 82,050 82,050 0256 Neenah City Finance Ser. 17,360 18,150 0 18,150 19,510 19,510 19,510 0257 Neenah City H/R Services 43,740 45,750 0 45,750 49,170 49,170 49,170 0258 GIS Services/Internal 8,390 8,780 0 8,780 9,000 9,000 9,000 0261 Misc 11,201 13,430 8,688 13,290 3,020 3,020 3,020 0262 Public Relations/Services 14,419 10,390 4,817 10,140 15,620 14,400 14,400 0263 Internet Access Services 0 0 0 0 14,500 14,500 14,500 0264 Drug & Alcohol Testing 2,596 3,000 1,624 3,000 3,000 3,000 3,000 0265 EE Safety Compliance Acct 4,601 5,500 3,661 5,500 5,500 5,500 5,500 0268 Connecter Cost 7,432 12,180 0 12,180 14,200 14,200 14,200 0271 Self-Insured Direct Costs 55,000 70,000 52,500 70,000 80,000 65,000 65,000 0280 Neenah-Menasha FireRescue 0 (19,560) 4,789,830 0 (19,460) (19,460) (19,460) 0293 Maint of Motor Veh/Fleet 317,595 536,600 402,450 536,600 548,070 548,070 548,070 0294 Oil and Fluids/Fleet 21,210 0 0 0 0 0 0 0296 Maint of Oper Eq/Fleet 166,927 0 0 0 0 0 0 CONTRACTUAL SERVICES 5,530,846 5,844,715 8,708,173 5,879,970 5,725,880 5,701,130 5,701,130 (143,585) SUPPLIES & MATERIALS 0301 Office Supplies 24,970 28,150 13,251 25,620 28,270 28,270 28,270 0302 Inhouse Printing 47 270 0 120 120 120 120 0303 Computer Operation Supply 1,644 1,270 352 650 900 900 900 0305 Chemicals 0 300 715 720 300 300 300 0306 Cleaning/Janitor Supplies 52,891 58,140 33,687 57,030 58,050 57,050 57,050 0308 Books and Periodicals 5,706 8,730 5,684 9,210 10,600 10,600 10,600 0310 Gasoline & Oil 255,750 280,610 170,114 263,000 277,480 277,480 277,480 0311 Fixed Equipment Maint.Sup 5,026 2,700 3,035 4,580 2,700 2,700 2,700 0312 Playground Maintenance 12,151 11,000 3,103 11,000 11,000 11,000 11,000 0313 Motor Vehicle Maint Suppl 213 1,220 0 1,120 1,170 1,170 1,170 0314 Building Maint Supplies 21,540 17,900 15,809 20,060 17,500 17,500 17,500 0315 Land Maint Supplies 8,438 19,100 8,639 19,340 19,100 19,100 19,100 0316 Equipment Maint Supplies 7,385 9,800 6,937 9,800 9,300 9,300 9,300 0317 Traffic Signal Supplies 18,006 0 0 400 0 0 0 27 CITY OF NEENAH OPERATING BUDGET *** SUMMARY OF GENERAL FUND BY OBJECT CODE *** FOR FISCAL YEAR 2026 ACCOUNT 2024 2025 2025 YTD 2025 2026 DEPT 2026 2026 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE SUPPLIES & MATERIALS (CONT.) 0318 Maps and Records 363 850 450 750 800 800 800 0319 Safety Supplies 22,544 32,240 16,195 29,910 31,880 29,880 29,880 0320 Small Tools 7,720 9,750 4,125 9,700 9,780 9,780 9,780 0321 Athletic Field Maint. Sup 18,167 17,000 17,341 17,350 17,000 17,000 17,000 0323 Dog Supplies 538 2,000 0 0 2,000 2,000 2,000 0324 Pavement Marking Supplies 235 1,000 1,108 1,110 1,000 1,000 1,000 0325 Consumable supplies 1,040 2,020 0 2,020 2,070 2,070 2,070 0326 Photography Supplies 2,671 3,040 900 1,600 3,020 3,020 3,020 0327 Sign & Barricade Supplies 12,556 12,000 11,095 12,000 12,000 12,000 12,000 0329 Targets & Ammunition 17,560 27,000 7,836 18,000 20,000 20,000 20,000 0331 Sand Gravel Hot/Cold Mix 25,454 30,000 28,165 28,170 30,000 30,000 30,000 0332 Salt & Stone Chips 109,030 114,600 97,003 114,500 116,600 116,600 116,600 0333 All Other Supplies 48,698 82,950 44,266 68,220 69,740 69,740 69,740 0334 Other- WI Building Seals 2,160 2,500 2,471 2,480 2,500 2,500 2,500 0335 Set Design/Construction 996 4,200 2,196 3,800 4,000 4,000 4,000 0336 Concession Supplies 35,648 28,200 35,157 35,410 28,000 28,000 28,000 0338 Costumes 0 800 365 600 800 800 800 0339 Tires & Tire Maintenance 24,336 28,300 20,191 27,900 28,300 28,300 28,300 0340 Library Books & Materials 201,866 210,000 151,087 210,000 210,000 210,000 210,000 0341 Library Supplies 7,396 7,500 4,629 7,500 7,500 7,500 7,500 0342 Tech Service Supplies 6,793 10,000 4,397 10,000 10,000 10,000 10,000 0343 Small Program Packages 1,118 970 425 680 750 750 750 0344 Small Equipment 31,070 44,050 10,183 31,880 36,110 36,110 36,110 0345 Shop Supplies 2,752 2,600 1,874 2,900 2,800 2,800 2,800 0347 Small Computer Hardware 10,482 21,180 10,152 13,750 30,000 30,000 30,000 0348 Per Protective Equipment 50,333 11,690 0 10,940 14,380 14,380 14,380 0349 Electronic Materials 80,670 81,600 75,682 81,500 83,500 83,500 83,500 0350 Training Supplies 14,143 18,980 9,673 13,350 18,950 15,950 15,950 0351 Evidence Room 0 3,500 1,948 3,500 3,500 3,500 3,500 0352 Citizens Police Academy 0 3,000 1,632 3,000 3,000 3,000 3,000 0353 Promotional Networking 0 1,000 991 1,000 1,000 1,000 1,000 0376 Marker/Monument Foundtion 4,616 1,000 4,788 4,790 1,000 1,000 1,000 SUPPLIES & MATERIALS 1,154,722 1,254,710 827,651 1,190,960 1,238,470 1,232,470 1,232,470 (22,240) OTHER 0501 Vandalism 245 200 4,203 4,210 700 700 700 0531 Community Contribution 1,650 4,000 1,747 2,000 2,000 2,000 2,000 0588 Uncollectible Write Offs 25,207 0 3 10 0 0 0 OTHER 27,102 4,200 5,953 6,220 2,700 2,700 2,700 (1,500) PROPERTY DAMAGE 0721 Police 22,668 0 7,932 9,000 0 0 0 0799 Undesignated 0 5,000 0 0 10,000 10,000 10,000 PROPERTY DAMAGE 22,668 5,000 7,932 9,000 10,000 10,000 10,000 5,000 28 CITY OF NEENAH OPERATING BUDGET *** SUMMARY OF GENERAL FUND BY OBJECT CODE *** FOR FISCAL YEAR 2026 ACCOUNT 2024 2025 2025 YTD 2025 2026 DEPT 2026 2026 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE CAPITAL OUTLAY 8108 Office Furniture & Equip. 12,163 13,410 3,497 13,410 13,390 13,390 13,390 8113 Communication Equipment 6,155 12,580 0 8,080 15,050 15,050 15,050 8114 Computer Software Outlay 0 0 0 0 10,000 10,000 10,000 8115 Computer Hardware Outlay 10,753 16,580 4,070 16,580 26,080 26,080 26,080 8116 Maintenance Equipment 1,415 4,000 1,390 4,000 4,000 4,000 4,000 8133 All Other Equipment 50,555 54,000 14,975 59,070 49,300 49,300 49,300 8149 Household Purchases 10,850 11,000 0 11,000 12,160 12,160 12,160 CAPITAL OUTLAY 91,891 111,570 23,932 112,140 129,980 129,980 129,980 18,410 TRANSFERS OUT 9999 Parking Utility 170,261 0 0 0 0 0 0 9999 Joint Court-Neenah Share 21,706 15,000 0 15,000 15,000 10,000 10,000 TRANSFERS OUT 191,967 15,000 0 15,000 15,000 10,000 10,000 (5,000) TOTAL GENERAL FUND 29,449,238 31,038,685 22,370,581 30,533,920 31,875,760 31,752,930 31,771,930 733,245 Percent Budget Change 2.36% 29 DEPARTMENT FULL TIME PART TIME FULL TIME PART TIME FULL TIME PART TIME FULL TIME PART TIME FULL TIME PART TIME General Government Office of Mayor 2.00 - 2.00 - 2.00 - 2.00 - 2.00 - Department of Finance 8.00 0.67 8.00 0.67 6.00 1.34 6.00 1.34 6.00 1.34 City Attorney 2.00 - 2.00 - 2.00 - 2.00 - 2.00 - City Clerk 2.00 - 2.00 - 2.00 - 2.00 - 2.00 - Human Resources/Safety 1.00 1.60 2.00 0.80 2.00 0.80 2.00 0.80 2.00 0.80 Information Systems 5.00 - 5.00 - 5.00 - 5.00 - 5.00 - City Admin. Building 1.85 - 1.85 - 1.85 - 1.85 - 1.85 - Total General Government 21.85 2.27 22.85 1.47 20.85 2.14 20.85 2.14 20.85 2.14 Public Safety Police Department 56.00 0.53 54.05 0.53 54.05 0.53 54.05 0.53 54.05 0.53 Fire 41.56 - 41.56 - 41.36 - 41.36 - 41.36 - Total Public Safety 97.56 0.53 95.61 0.53 95.41 0.53 95.41 0.53 95.41 0.53 Public Works Engineering 7.00 - 7.00 - 7.00 - 7.00 - 7.00 - City Garage 28.50 0.67 28.50 0.67 29.50 0.67 28.50 0.67 28.50 0.67 Fleet Management 5.50 - 5.50 - 5.50 - 5.50 - 5.50 - Total Public Works 41.00 0.67 41.00 0.67 42.00 0.67 41.00 0.67 41.00 0.67 Community Development and Human Services Community Development 10.00 0.67 10.00 0.67 10.00 0.67 10.00 0.67 10.00 0.67 Total Community Develop. 10.00 0.67 10.00 0.67 10.00 0.67 10.00 0.67 10.00 0.67 and Human Services Culture and Recreation Library 11.05 12.36 11.05 12.36 11.05 12.36 11.05 12.36 11.05 12.36 Parks and Recreation 12.00 0.67 12.00 0.67 12.00 1.35 12.00 1.35 12.00 1.35 Total Culture and Recreation 23.05 13.03 23.05 13.03 23.05 13.71 23.05 13.71 23.05 13.71 Cemetery 2.00 - 2.00 - 2.00 - 2.00 - 2.00 - Water 17.00 0.53 17.00 0.53 19.00 0.53 19.00 0.53 19.00 0.53 Municipal Court 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 TOTAL ALL PERMANENT 213.46 18.70 212.51 17.90 213.31 19.25 212.31 19.25 212.31 19.25 CITY EMPLOYEES Notes 1. Fire Department (Neenah's portion for 2026 is 60.82 * 68 = 41.36). 2. Excludes Aldermanic. 3. City Administration Building will reflect 95% for City Hall and 5% for the Library. City of Neenah 2026 Mayor Proposed Budget Permanent Positions ORIGINAL BUDGET 2025 CURRENT STAFF DEPT. REQUEST ADOPTED 2025 2026 20262026 PROPOSED 30 Projected Expenditures Variances Budgeted Estimated Actual Variance Surplus / (Deficit) General Government 2,993,770$ 2,986,890$ 6,880$ Public Safety 15,119,440 14,796,920 322,520 Public Works 4,753,870 4,598,750 155,120 Community Development 1,996,555 2,022,260 (25,705) Parks and Recreation 2,748,820 2,650,690 98,130 Library 2,725,170 2,698,390 26,780 All Other 658,885 791,270 (132,385) Total 30,996,510 30,545,170 Total Projected Expenditures Variance 451,340$ Projected Revenue Variances Budgeted Estimated Actual Variance Surplus / (Deficit) Taxes & Payment in Lieu of Taxes 16,011,160$ 16,001,500$ (9,660)$ State and Federal Revenue 5,630,780 5,658,180 27,400 Licenses, Permits and Fees 397,740 405,160 7,420 Charges for Services 2,541,110 2,549,030 7,920 Investment Income 1,283,400 1,552,970 269,570 Fines and Forfeitures 87,150 84,000 (3,150) Other Revenue 577,820 506,900 (70,920) Park & Recreation Revenue 722,320 725,700 3,380 Special Financing (Fund Balance) 342,175 - (342,175) Fund Transfers 3,402,855 3,518,130 115,275 Total 30,996,510 31,001,570 Total Projected Revenues Variance 5,060$ Overall Projected 2025 Surplus 456,400$ City of Neenah Projected 2025 Year-End Operating Surplus (Deficit) From Data Through 9/30/2025 31 Total % of G/F Total Nonspendable/ Undesignated Next Year Year Fund Balance Reserved Fund Balance Adopt. Budget 2016 4,186,667 361,093 3,825,574 16.4% 2017 4,389,996 411,827 3,978,169 16.5% 2018 4,602,170 381,336 4,220,834 16.7% 2019 4,988,913 409,579 4,579,334 17.7% 2020 5,393,892 367,412 5,026,480 19.2% 2021 5,342,546 282,488 5,060,058 18.8% 2022 3,652,578 241,459 3,411,119 12.0% 2023 4,900,024 292,437 4,607,587 15.4% 2024 6,117,665 393,949 5,723,716 18.5% 2025 (a) 6,616,240 (b) 437,000 6,179,240 19.5% (a) 2025 Beginning Total Fund Balance 6,117,665$ 2025 Applied Fund Balance / Carryovers 42,175 2025 Projected Net Unused Expenditures/ Excess Revenue Balance 456,400 2025 Estimated Ending Total Fund Balance 6,616,240$ (b) 2025 Budget - Applied Fund Balance 300,000$ 2025 Anticipated Carryovers to 2026 50,000 2025 Estimated Nonspendable Funds 25,000 2025 Budget - Applied Library Carryforward Funds 62,000 2025 Fund Balance Designated 437,000$ City of Neenah History of General Fund Balances Budget Years 2016 - 2025 32 City of Neenah General Fund Undesignated Fund Balance as a % of Operating Budget Budget Years 2016 - 2025 0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Fund Balance Fiscal Year 33 City of Neenah History of General Fund Balances Budget Years 2016 - 2025 - 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Fund Balance Fiscal Year Undesignated Fund Balance Total General Fund Balance 34 Fund 2020 2021 2022 2023 2024 Governmental Funds General 5,393,892$ 5,342,546$ 3,652,578$ 4,900,024$ 6,117,665$ Special Revenue TIF #5 (135,212) 419,744 754,947 - - TIF #6 23,645 522,322 925,438 - - TIF #7 - - - - - TIF #8 (7,661,550) (7,684,049) (7,648,490) (5,414,670) (5,473,495) TIF #9 218,134 23,862 (179,405) (389,434) (695,043) TIF #10 (156,078) (42,218) 26,730 117,985 180,620 TIF #11 (90,826) (41,072) 47,187 105,485 82,695 TIF #12 - - (44,480) (2,092) (20,228) TIF #13 - - - - 40,446 CDBG (120,896) (115,031) (109,933) 35,822 (28,455) Housing/Business 491,974 492,392 447,201 413,209 410,843 Industrial Development 109,134 120,995 87,326 99,767 122,262 Recycling 283,403 318,248 337,840 279,978 221,504 Health Grants 68,859 58,859 58,859 58,859 58,859 Park/Rec Trust 359,216 369,946 403,809 425,520 434,762 Dial-A Ride 123,173 147,362 190,430 230,191 269,227 Civic/Social Trust 195,271 185,513 198,685 238,506 278,748 Library Trust 1,691,664 1,953,228 1,637,895 1,861,203 2,103,392 Public Safety Trust 174,229 174,596 183,471 190,704 188,640 Cemetery Perp. Care 1,513,327 1,625,159 1,441,326 1,563,476 1,666,991 Cemetery Flowers 164,871 161,356 161,414 162,604 157,641 G.D. Barnes Cemetary Trust - - 9,614 9,614 9,614 Developer Land Sales (Cash Equivalent) - 51,603 180,942 917,580 2,094,586 Alliant Energy PILOT - - 247,267 494,533 741,800 ARPA (Cash Equivalent) - 2,773,006 4,032,584 - - TIF Affordable Housing - - - 858,492 849,898 Retained Increment - City Share - - - 462,725 462,442 Debt Service 8,033,841 8,366,275 8,866,647 9,665,028 10,655,595 Capital Projects (Before Carry Forwards) Public Infrastructure 4,021,889 3,822,354 3,889,628 5,067,849 2,639,332 TIF #5 220,586 - - - - TIF #6 94,039 - - - - TIF #7 656,172 783,299 29,547 - - TIF #8 2,758,058 2,587,768 2,199,750 - - TIF #9 669,199 678,320 636,137 651,304 597,011 TIF #10 1,139,363 1,124,046 1,142,445 1,136,452 1,145,698 TIF #11 55,144 423,512 (59,275) 522,220 530,720 TIF #12 - - (19,111) 321,417 324,079 TIF #13 - - - - 69,526 Facilities 920,575 2,149,947 7,152,186 3,050,353 2,503,712 Capital Equipment 748,969 2,272,292 2,026,171 2,697,894 2,274,802 Equip. Replacement 7,256 1,884 (504) 4,732 - Redevelopment 916,438 76,615 121,482 160,717 210,717 Total Gov't Funds 22,887,759 29,144,679 33,028,338 30,898,047 31,226,606 Internal Service (Net Position) Fleet Management 279,851 273,118 244,490 213,085 171,650 Benefit Accrual 2,061,961 2,139,902 2,521,224 3,063,894 3,596,414 Liability Ins. (Current Assets) 190,332 206,625 210,998 182,580 50,399 Information Systems 88,583 75,869 90,604 145,514 173,974 Total Inter. Service Funds 2,620,727 2,695,514 3,067,316 3,605,073 3,992,437 Enterprise (Cash and Cash Equivalents) Parking Utility (94,484) - - - - Sanitary Sewer Utility 2,728,320 2,577,699 3,912,145 4,742,266 2,816,026 Stormwater Utility 2,993,014 3,086,116 2,509,483 3,174,021 2,481,438 Water Utility 9,129,308 8,143,941 7,022,452 10,071,121 9,349,491 Total Enterprise Funds 14,756,158 13,807,756 13,444,080 17,987,408 14,646,955 Grand Total 40,264,644$ 45,647,949$ 49,539,734$ 52,490,528$ 49,865,998$ City of Neenah Fund Balances by Fund For Years Ended 2020 - 2024 *** Year End *** 35 THIS PAGE IS INTENTIONALLY LEFT BLANK 36 CITY OF NEENAH 2026 OPERATING BUDGET Department/Office: Finance Budget: Finance Operations PROGRAM COMMENTS Program: Non-Tax Levy Revenues Submitted by: Vicky K. Rasmussen Payments In Lieu of Taxes (PILOT) Represents the payment made to the City by the Water Utility in lieu of property taxes. The formula is established by the Public Service Commission based on the Water Utility's depreciated property value and a portion of the total assessed tax rate for 2025 - 2026. For 2026, that payment is estimated to decrease by 1.7%, or $15,960. An expenditure item in a like amount is included in the Water Utility's budget in 2026. Other PILOT included in the 2026 budget are $7,200 in payments from other tax-exempt properties (County housing units, Orphan Animal Rescue ), and $ 11,200 from the Goodwill store based upon a formula to provide a tax equivalent for basic municipal services. Other Taxes Room Tax is a 10% tax on all overnight room revenues generated by hotels , transient rentals (ex. AirBnB ) and motels located in the City. The hotels and motels collect the tax and forward the funds to a Room Tax account with Associated Trust on a quarterly basis. Prior to 2016, the room tax in the City of Neenah was 5% on all room night revenues from hotels and motels. Effective 1/1/16, the room tax increased to 10%. Those funds are distributed as follows: 3% room tax is earmarked for the Fox Cities Convention and Visitor Bureau (CVB), 3% earmarked to fund the Fox Cities Exhibition Center located in downtown Appleton, and 3% room tax pledged to the Community First Champion Center in Grand Chute. The final 1% of the 10% is retained by the City. The City also retains 5% of the funds earmarked to the CVB for administration purposes. Room tax collection is expected to remain constant at $100,000 in 2026. State Revenue Sharing and Aid Programs State Shared Revenue is a combination of State sales and income taxes returned to the City based on a complex growth/per capita/tax burden formula. State Shared Revenue to the City has declined dramatically since 1983. As part of the 2011 State Budget, Shared Revenue was again dramatically reduced for 2012. After four years of payments remaining flat, the City received a 1% increase in both 2019 and 2020. In 2023 State Legislators passed Act 12, which included a new supplemental Municipal Aid going into effect for 2024. This added approximately $645,000 of additional aid in 2024 . For 2026, the combined payment will increase by $73,240, or 3.2%, from 2025. Expenditure Restraint Incentive Program (ERIP) is a direct levy reduction payment program based on City expenditure restraint requirements. The ERIP formula is designed to assist communities whose tax rates reflect the cost of providing a full range of municipal services. The Expenditure Restraint Program (ERP) incentive has decreased this year due to continued growth in our equalized property values. Under Wisconsin law, this growth negatively impacts our eligibility and potential aid under the ERIP. For 2026 the City’s ERIP payment is $423,710, which is a decrease of $89,260, or 17.4%. Exempt Computer Aid is a State program created to replace “lost” property taxes due to the exemption of business owned computers as of January 1, 1999. Previously, the annual amount wa s based upon the value of computer equipment reported by City manufacturing and commercial businesses to the Department of Revenue. As part of a recently passed state budget, payments for 2018 and 2019 were based on the 2017 payment increased by a CPI factor. Starting in 2020 and beyond, the State froze the payment at the 2019 level. The payment remains flat at $241,210. 37 CITY OF NEENAH 2026 OPERATING BUDGET Department/Office: Finance Budget: Finance Operations PROGRAM COMMENTS Program: Non-Tax Levy Revenues Submitted by: Vicky K. Rasmussen Personal Property Exempt Credit With the 2023 Wisconsin Act 12 legislation, personal property tax was repealed to become effective with property tax assessments as of January 1, 2024. The act exempts most items that had been defined as “personal property” from the personal property tax and reclassifies certain other items as real property for purposes of property taxation. Under the former provisions, both real and personal property was (and is until January 2024) subject to tax unless otherwise exempted by law. Beginning in 2025, the Act requires the Department of Administration to provide aid to local taxing jurisdictions in an amount equal to the taxes that were levied on items of personal property based on assessments as of January 1, 2023. For the 2025 budget and forward, this aid in the amount of $411,430 is removed from property tax levy and reclassified as "Personal Property Exempt Credit", this is in addition to the approximately $82,000 the City received in past years. The payment remains flat at $493,870. Federal, State, Local Aids General Transportation Aids (“GTA”) are received from the State Transportation Trust Fund (gasoline sales taxes and other automotive related fees) for street and highway maintenance. These aids are based on a prescribed cost reimbursement formula. For 2026, the payment is estimated to increase by $119,830, or 7.8%. Also included in this category are estimated Federal and State Mass Transit (bus subsidy) reimbursements and payments related to fire protection. New in 2020 was a state Video Services Provider Aid payment equal to 1% of the City’s Cable TV Franchise Fee Revenue. Per state mandate, the City then is expected to receive the remaining 4% in Cable TV Franchise Fees in from the provider, leaving it as a net neutral 5% of the City’s Cable TV Franchise Fee Revenue. The payment is projected to remain flat at $59,980 for 2026. Special Financing Includes application of surplus resulting from resources being greater than expected and expenditures being less than planned permitting reappropriation of unused taxes. Over the past number of years, the City has been working to reduce its reliance on the use of general fund undesignated fund balance to finance ongoing operations. This plan contemplates using a maximum of $319,000 of General Fund reserves to balance the 202 6 operating budget, which is a $19,000 change from the 2025 budget. The $19,000 increase was due to a Council budget amendment adding $19,000 back into the Police budget for school crossing guards. Licenses and Permits Represents collections from liquor, pet, cigarette, electrical and other licenses and building, plumbing, heating, boat launching and other permits. The Wisconsin Department of Revenue advised that the city was licensing illegal video gambling machines located in bars, restaurants, and convenience stores. As a result, the city no longer licenses these machines and is unable to collect the amusement device permit fee of $75 per machine as done in the past, resulting in decreased revenue of $14,150 for this category. Taken as a whole, license and permit budgeted revenue is expected to decrease by $11,970, or 3.2%, in 2026. Weights and Measures Fees Responsibility for the City’s health and sanitation related services were transferred to Winnebago County effective July 1, 2013. As such, fees for health and sanitation services have been removed from the City’s budget. The responsibility for Weights and Measures was transferred to the City’s Community Development and Assessment department in 2013. In 2015, fees were reduced by $10,000 to reflect the actual cost of providing the service. For 2026, fees are estimated to increase by $5,500, or 21.2%. 38 CITY OF NEENAH 2026 OPERATING BUDGET Department/Office: Finance Budget: Finance Operations PROGRAM COMMENTS Program: Non-Tax Levy Revenues Submitted by: Vicky K. Rasmussen General Government Derived from a variety of miscellaneous services provided by administrative offices to private parties. Included are document sales, cable TV franchise fees, room tax fees, planning and zoning related fees, exempt property filing fees and other general revenues . The City will budget a decrease for these revenue sou rces in 202 6 of $17,450, or 6.1%. This is mainly due to a decrease of $14,800 in Cable TV Franchise fees. Special Charges These revenues are directly related to Public Works operations. They represent those portions of costs of services that are of special benefit to individual properties or property owners and billed accordingly (e x. weed cutting and snow removal). The 2026 budgeted amount will decrease slightly by $1,000. Public Library The Library generates revenue from lost and damaged items, the sale of beverages and snacks, and photocopy and faxing fees. New in 2024, the Library added a fee for proctoring exams. The Library receives revenue from Winnebago County for county resident use, which will increase by 1.3% in 202 6. In 202 6, the Library will receive revenue from Outagamie, Calumet, Waushara, Green Lake, Fond du Lac, and Waupaca counties for county resident use. Library revenues are expected to increase by $34,230, or 2.8%, for 2026. Public Safety - Police Department Receipts are from photocopies of records and photo ID's. Also included is reimbursement from the Neenah Joint School District for the School Resource Officer program, which currently is approximately 56% of the cost of the program. Overall budgeted revenue is expected to increase by $5,660, or 2.9%. State law mandates that all accumulated, unspent funds appropriated for Library use in prior years must be specifically identified and used exclusively for future Library purposes. As of December 31, 2024, the available carry forward funds total $32,375. Carry forward funds for 2025 operations are expected to be approximately $65,000. This plan contemplates using a maximum of $40,000 of Library reserves to balance the 202 6 operating budget, which is a $40,000 increase from the 2025 budget. Government Services Charges for services provided by the City Finance, Legal, Information Systems and Human Resources and Safety departments. These services are charged to the Neenah Water, Sewer and Storm Water Utilities, Neenah-Menasha Fire Rescue and Menasha-Neenah Municipal Court. The total revenue posted to these accounts is anticipated to increase by $107,760, or 20.3%, in 2026. This net change is the result of two major adjustments. First, the Utility Billing function, which has historically been part of the Finance Department and charged to the Water Utility through support service allocations, will be moved directly to the Water Utility. As a result, this will reduce General Fund revenue by $146,110. Second, the Information Systems Department, which has previously operated as an internal service fund, will be moved into the General Fund beginning in 2026. This change brings consistency, as other administrative departments such as Legal, Finance, and Human Resources are already part of the General Fund. The inclusion of IS in the General Fund increases the amount of support service charges allocated to the utilities and other entities, resulting in an overall revenue increase of $250,500. 39 CITY OF NEENAH 2026 OPERATING BUDGET Department/Office: Finance Budget: Finance Operations PROGRAM COMMENTS Program: Non-Tax Levy Revenues Submitted by: Vicky K. Rasmussen Public Works/Sanitation Receipts from charges to private parties for services performed, occasional rental of equipment ( e.g., tractor and driver) and purchase of materials from the City. Also included are receipts from charges for the occasional special residential garbage collection. The City has completed the implementation plan to fully charge back to small commercial and certain multi -unit residential properties t he cost of garbage collection. All metal; paper and corrugate recycling revenues are recorded in the Recycling Special Revenue Fund. Overall, budgeted revenue is expected to in crease by $ 10,450, or 7.1%, in 2026. This increase is mainly due to increased demand for commercial dumpsters. Oak Hill Cemetery Burial service fees, sales of lots, chapel rental, reimbursement for the care of veterans' lots and interest earned from Perpetual Care Fund investments. Cemetery Miscellaneous Revenue is used to account for net revenue generated from an agreement in which the City would provide services to the adjoining St . Margaret Cemetery. Fees for Cemetery services have remained flat for years. Cemetery revenues are budgeted to slightly decrease by $920, or 0.5% in 2026. Investment Income Investment income includes earnings from interest -bearing accounts, certificates of deposit, and any other investment instruments held by the City. This revenue source is influenced by prevailing interest rates, cash reserves available for investment, and the performance of investment vehicles. For the 2026 budget, investment income is expected to decrease compared to 2025. This is largely due to projected declines in interest rates, which will result in lower yields as existing investments mature, and new ones are placed at less favorable rates. The decrease in investment income reflects a conservative and realistic estimate based on current economic forecast. Taken as a whole, revenue for investment income in 2026 is budgeted to decrease by $149.630, or 11.7%. Fines and Forfeitures Collections for City ordinance violations and other misdemeanors covered by City Code and State Statute collected by Menasha-Neenah Municipal Court. This also includes false alarm fees from residential and commercial security systems. The City is expecting this revenue to slightly increase by $850, or 1.0% in 2026. Property Damage Recovery Series of revenue accounts to record the receipt of insurance reimbursements for damage to City property. There have been a consistent pattern of property damage over the past few years. Due to this trend, this revenue category is expected to increase by $10,000, or 200%. Reimbursements This category includes the workers compensation insurance premium refund and employment practices liability insurance premium refund from Cities and Villages Mutual Insurance Company (CVMIC). Also i ncluded is the anticipated annual dividend reflecting the City’s ownership stake in CVMIC and rebate revenue from the City’s P - Card purchasing program. The CVMIC dividend to be received in 2026 has been reduced by 51.5%, or $13,030 and the Worker’s Compensation dividend is expected to be reduced by 15.5%, or $11,000. Total Reimbursement revenue is expected to decrease by $24,030, or 16.1% in 2026. Rental Revenue from the leasing and rental of real property or building space (e.g., Cecil Street garage, fire station bay, communication towers at the Police Department and recently purchased industrial park land from th e Town of Neenah). The overall revenue in this category is expected to decrease by $48,790, or 43.5%, in 2026. 40 CITY OF NEENAH 2026 OPERATING BUDGET Department/Office: Finance Budget: Finance Operations PROGRAM COMMENTS Program: Non-Tax Levy Revenues Submitted by: Vicky K. Rasmussen Sale of City Properties Casual sales of real estate, equipment and other property no longer used by the City. New in 2016 and beyond is the estimated sale value of all equipment disposed of by all city departments will go to this account . Previously, some departments had applied those funds to reduce the overall cost and borrowing needs of new equipment. Given the uneven nature of revenue generated by the sale of assets, this category will experience significant swings in anticipated revenue on an annual basis. As such, overall revenue in this categ ory is expected to total $79,130 in 2026, $6,130 more than the 2025 budget. Other Revenue Miscellaneous general government revenue including photocopy fees and other minor, unclassified revenue. Parking Revenue Parking revenue is generated by permit sales to businesses, employees, and tenants in the downtown area for access to parking in city lots and the ramp. This includes income from long-term agreements with external tenants, including Alta Resources, which has been a significant user of our parking facilities. The current parking contract with Alta Resources is set to expire during the upcoming fiscal year. As part of the 2026 budget planning process, the contract is being actively renegotiated. The City anticipates a substantial increase in revenue from this agreement once the new terms are finalized. The expected increase reflects both adjustments to bring pricing in line with current market conditions and potential changes in usage levels. While the final contract terms are still under negotiation, revenue projections have been included in the budget to reflect the likely outcome. Additionally, parking fine revenue is generated in the event of non -compliance with city ordinance. Revenues support the cost of maintaining parking lots and the ramp, as well as enforcing parking ordinances. These revenues were in a separate fund in previous years but has been moved to the general fund in 2025, as the fund was not sustaining itself. Parking revenues are expected to increase by $157,180, or 72.3% in 2026. Parks and Recreation Participant revenues from the various recreational programs, including rentals of park shelter facilities, fees for various adult and youth recreation programs, Riverside Players ticket sales, pool fees an d recreation building revenue. For all programs and rentals, the total estimated revenue is expected to increase by $40,690 or 5.5%, over the 2025 budget. The main driving factor of this increase is a due to a $1 increase in the cost of a daily admission pool pass. This adjustment is estimated to generate approximately $25,000 in additional revenue. Interfund Transfers Interfund transfers are resources available to the Operating Budget from "other funds" for a variety of purposes. For example, the Housing Fund partially reimburses the General Fund for Community Development salaries incurred on housing programs. The Tax Incremental District Funds reimburse the General Fund for administrative costs and interest obligations for TIF Special Revenue Fund deficits, plus any other advances that have been made. The transfer from the Sewer Fund Overhead is reimbursement for costs incurred for services provided to the Sanitary Sewer Utility operating budget in accordance with the fee structure adopted in 1991. Similarly, the transfer from the Storm Water Management Fund is reim bursement for services provided to the Storm Water Utility operating budget in accordance with the fee structure adopted in 2003. New in 2023 was a transfer of borrowed funds in the amount of $250,000 from the Streets (65%), Sanitary Sewer (25%) and Storm Water (10%) CIP budgets to cover the costs of engineering services provided to annual construction projects, which would otherwise be contracted outside the City if not for internal staff performing the work. Overall, fund transfe rs for 202 6 are budgeted to increase by $ 157,760, or 1.7%, from the 2025 budgeted amount. Of this increase, $100,000 was due to a Council budget amendment adding this amount to the transfer from the Alliant Energy PILOT fund. 41 CITY OF NEENAH 2026 OPERATING BUDGET REVENUE SUMMARY 2024 2025 2025 YTD 2025 2026 DEPT 2026 2026 BUDGET ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE Property Taxes 14,766,836 14,972,760 14,972,767 14,972,770 14,972,770 15,382,870 15,282,870 310,110 Payment in lieu 897,110 938,400 15,481 930,490 917,440 917,440 917,440 (20,960) Other Taxes 95,035 100,000 42,929 98,240 100,000 100,000 100,000 0 State Revenues 3,112,878 3,571,430 1,647,528 3,571,440 3,555,420 3,555,420 3,555,420 (16,010) State & Federal Aids 1,953,205 2,059,350 1,244,564 2,076,180 2,211,230 2,211,230 2,211,230 151,880 Winnebago County 4,394 0 10,553 10,560 0 0 0 0 License Revenue 73,290 73,320 61,437 67,000 59,010 59,010 59,010 (14,310) Permits Revenue 424,465 298,420 256,824 306,700 300,760 300,760 300,760 2,340 Weights & Measures Fees 24,773 26,000 31,460 31,460 31,500 31,500 31,500 5,500 General Gov't Revenues 293,697 288,000 155,442 266,470 270,550 270,550 270,550 (17,450) Special Charges 7,035 6,500 1,960 4,210 5,500 5,500 5,500 (1,000) Public Library 1,009,634 1,205,630 1,211,965 1,215,310 1,239,860 1,279,860 1,279,860 74,230 Police Revenue 163,331 192,150 87,163 192,500 197,810 197,810 197,810 5,660 General Gov't Services 514,533 530,160 398,688 530,160 637,920 637,920 637,920 107,760 Public Works 205,883 147,500 121,671 150,290 157,950 157,950 157,950 10,450 Oak Hill Cemetery Revenue 205,924 171,170 147,399 190,090 170,250 170,250 170,250 (920) Investment Income 1,744,379 1,283,400 966,668 1,552,970 1,142,470 1,142,470 1,142,470 (140,930) Fines & Forfeitures 82,544 87,150 58,516 84,000 88,000 88,000 88,000 850 Property Damage Recovery 4,489 5,000 21,247 25,000 15,000 15,000 15,000 10,000 Reimbursements 160,038 149,490 24,293 111,200 125,460 125,460 125,460 (24,030) Lease/Rental Revenue 67,159 112,190 79,572 98,120 63,400 63,400 63,400 (48,790) Sale of City Properties 139,430 73,000 59,405 60,000 79,130 79,130 79,130 6,130 Other Revenue 1,561 1,240 1,003 1,500 1,520 1,520 1,520 280 Parking 0 217,400 172,589 211,080 374,580 374,580 374,580 157,180 Community Fest 20,380 19,500 20,382 20,500 20,500 20,500 20,500 1,000 General Receipts (15,976) (13,750) (14,374) (15,340) (15,070) (15,070) (15,070) (1,320) Adult Program Revenue 8,792 9,800 5,635 7,070 10,000 10,000 10,000 200 Contracted Progrm Revenue 77,409 70,500 73,301 73,480 72,000 72,000 72,000 1,500 Municipal Pool Revenue 234,886 247,550 231,413 232,650 244,850 269,850 269,850 22,300 Youth Program Revenue 235,562 241,190 240,707 240,610 262,700 262,700 262,700 21,510 Other Park & Rec Revenue 2,236 2,100 1,999 2,620 2,300 2,300 2,300 200 Riverside Players 15,214 41,000 37,774 37,780 39,000 39,000 39,000 (2,000) Parks Revenue 116,443 123,930 120,899 126,330 121,230 121,230 121,230 (2,700) Fund Transfers 4,164,544 3,445,030 2,684,393 3,518,130 3,346,790 3,502,790 3,602,790 157,760 TOTAL REVENUES BEFORE APPLICATION OF FUND BALANCE 30,811,113 30,696,510 25,193,253 31,001,570 30,821,830 31,452,930 31,452,930 756,420 APPLICATION OF FUND BALANCE 0 342,175 0 0 0 300,000 319,000 (23,175) TOTAL REVENUES 30,811,113 31,038,685 25,193,253 31,001,570 30,821,830 31,752,930 31,771,930 733,245 Percent Budget ChangePercent Budget Change 2.36% 42 CITY OF NEENAH 2026 OPERATING BUDGET REVENUE DETAIL 2024 2025 2025 YTD 2025 2026 DEPT 2026 2026 BUDGET ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE PROPERTY TAXES Property Taxes 14,766,836 14,972,760 14,972,767 14,972,770 14,972,770 15,382,870 15,282,870 PROPERTY TAXES 14,766,836 14,972,760 14,972,767 14,972,770 14,972,770 15,382,870 15,282,870 310,110 PAYMENTS IN LIEU OF TAXES Water Utility 875,704 915,000 0 915,000 899,040 899,040 899,040 Winnebago County Housing 8,078 9,500 5,456 5,460 6,800 6,800 6,800 Orphan Animal Rescue 400 400 400 400 400 400 400 Goodwill 12,928 13,500 9,624 9,630 11,200 11,200 11,200 PAYMENTS IN LIEU OF TAXES 897,110 938,400 15,480 930,490 917,440 917,440 917,440 (20,960) OTHER TAXES Hotel Room Tax Direct 95,035 100,000 42,929 98,240 100,000 100,000 100,000 OTHER TAXES 95,035 100,000 42,929 98,240 100,000 100,000 100,000 0 STATE SHARED REVENUES State Shared Revenue 2,216,292 2,263,410 339,511 2,263,410 2,336,650 2,336,650 2,336,650 Expend Restraint Program 512,967 512,970 512,967 512,970 423,710 423,710 423,710 Computer Exempt Credit 241,204 241,210 241,204 241,210 241,210 241,210 241,210 Per Prop Exempt Credit 82,438 493,860 493,869 493,870 493,870 493,870 493,870 Video Serv Provider Aid 59,977 59,980 59,977 59,980 59,980 59,980 59,980 STATE SHARED REVENUES 3,112,878 3,571,430 1,647,528 3,571,440 3,555,420 3,555,420 3,555,420 (16,010) STATE & FEDERAL AIDS Mass Transit Subsidy 486,502 405,060 97,572 405,060 420,120 420,120 420,120 Highway Maintenance Aids 1,338,932 1,528,390 1,146,294 1,528,390 1,648,220 1,648,220 1,648,220 Fire Protect Ins Prem Ref 125,892 125,900 0 142,030 142,030 142,030 142,030 Grant Reimbursements 1,879 0 698 700 860 860 860 STATE & FEDERAL AIDS 1,953,205 2,059,350 1,244,564 2,076,180 2,211,230 2,211,230 2,211,230 151,880 WINNEBAGO COUNTY Ag. Use Conversion Charge 4,394 0 10,553 10,560 0 0 0 WINNEBAGO COUNTY 4,394 0 10,553 10,560 0 0 0 0 LICENSE REVENUE Liquor and Bev License 28,295 29,500 27,540 28,350 29,000 29,000 29,000 Operator License 11,740 10,000 12,245 12,250 10,000 10,000 10,000 Cigarette License 2,887 2,900 2,500 2,700 2,700 2,700 2,700 Pet License 11,818 12,800 9,142 12,000 12,360 12,360 12,360 Amusement Device License 16,575 17,000 9,600 9,600 2,850 2,850 2,850 Rooming House License 50 0 0 0 0 0 0 Tourist House License 150 120 100 100 100 100 100 Miscellaneous License 1,775 1,000 310 2,000 2,000 2,000 2,000 LICENSE REVENUE 73,290 73,320 61,437 67,000 59,010 59,010 59,010 (14,310) PERMITS REVENUE Building Permits 230,451 150,000 121,602 147,000 151,500 151,500 151,500 Electrical Permits 53,679 44,000 33,903 44,000 44,450 44,450 44,450 Plumbing Permits 58,678 39,000 41,313 47,500 39,400 39,400 39,400 Parking Lot Const. Permit 2,600 1,600 3,000 3,000 1,800 1,800 1,800 Heating Permits 56,013 41,000 37,497 43,500 41,410 41,410 41,410 Home Occupation Permits 0 50 0 0 0 0 0 Dance Permit 177 150 200 200 150 150 150 Street Use Permit 700 700 900 900 600 600 600 Sprinkler Permits 750 1,000 700 1,000 1,000 1,000 1,000 Fire Pit Permit 17,289 18,000 15,759 16,000 16,800 16,800 16,800 Hotel & Motel Permits 120 120 120 120 120 120 120 E-Plan Fees 3,342 2,000 700 1,980 2,030 2,030 2,030 All Other Permits 666 800 1,130 1,500 1,500 1,500 1,500 PERMITS REVENUE 424,465 298,420 256,824 306,700 300,760 300,760 300,760 2,340 43 CITY OF NEENAH 2026 OPERATING BUDGET REVENUE DETAIL 2024 2025 2025 YTD 2025 2026 DEPT 2026 2026 BUDGET ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE WEIGHTS AND MEASURES FEES License Fees 24,773 26,000 31,460 31,460 31,500 31,500 31,500 WEIGHTS AND MEASURES FEES 24,773 26,000 31,460 31,460 31,500 31,500 31,500 5,500 GENERAL GOVERNMENT REVENUES Special Use Fees 3,000 1,200 2,500 2,500 1,500 1,500 1,500 Board of Appeals 350 500 700 700 750 750 750 Rezoning Deposits 500 1,600 1,700 1,700 800 800 800 Publication Fees 1,589 2,000 1,443 1,500 1,800 1,800 1,800 Real Property Status Fees 23,780 20,000 19,930 25,150 23,000 23,000 23,000 Cable TV Franchise Fee 219,770 224,800 100,077 200,160 210,000 210,000 210,000 Com Devel Document Sales 1,035 300 460 460 500 500 500 Site Plan Review Fee 2,881 2,500 2,856 2,860 2,500 2,500 2,500 Plat Review Fees/Annex 7,480 1,200 3,650 3,650 500 500 500 Project Plan Review Fees 400 800 0 400 800 800 800 Comp Plan/Map Amend 0 400 0 0 400 400 400 Property Record Maint Fee 16,650 12,000 13,675 16,930 15,000 15,000 15,000 Code Enforce Reinspect 10,750 15,000 3,000 5,000 11,000 11,000 11,000 Exempt Prop Filing Fees 700 700 0 0 0 0 0 Dev Agreement Admin 4,812 5,000 5,451 5,460 2,000 2,000 2,000 GENERAL GOV'T REVENUES 293,697 288,000 155,442 266,470 270,550 270,550 270,550 (17,450) SPECIAL CHARGES Snow Removal Charges 840 2,500 105 210 1,000 1,000 1,000 Weed Cutting Charges 6,195 4,000 1,855 4,000 4,500 4,500 4,500 SPECIAL CHARGES 7,035 6,500 1,960 4,210 5,500 5,500 5,500 (1,000) PUBLIC LIBRARY Library Receipts 88 100 556 560 600 600 600 Coffee Sales 439 250 390 400 300 300 300 Bottled Beverages/Snacks 5,616 2,000 2,072 2,080 2,500 2,500 2,500 Copier/Printer Fees 14,023 8,000 12,883 13,000 13,000 13,000 13,000 Lost/Damaged Materials 9,256 4,000 5,517 8,000 8,000 8,000 8,000 Insurance Recoveries 743 0 0 0 0 0 0 Exam Proctoring 176 400 89 150 150 150 150 P-Card Rebate 5,681 3,400 2,889 3,500 3,400 3,400 3,400 Winnebago County 940,336 1,022,080 1,022,087 1,022,090 1,035,710 1,035,710 1,035,710 Calumet County 24,413 21,190 21,186 21,190 32,750 32,750 32,750 Fond Du Lac County 1,858 1,700 1,707 1,710 880 880 880 Waushara County 946 2,070 2,077 2,080 1,090 1,090 1,090 Green Lake County 302 20 17 20 130 130 130 Waupaca County 4,072 3,020 3,025 3,030 3,110 3,110 3,110 Outagamie County 0 136,500 136,498 136,500 137,340 137,340 137,340 Collection Fee Charges 1,685 900 972 1,000 900 900 900 Appl Carryover Balance 0 0 0 0 0 40,000 40,000 PUBLIC LIBRARY 1,009,634 1,205,630 1,211,965 1,215,310 1,239,860 1,279,860 1,279,860 74,230 PUBLIC SAFETY REVENUE Police Sundry Revenues 52 150 500 500 200 200 200 Sch Dist Liaison Program 163,279 192,000 86,664 192,000 197,610 197,610 197,610 PUBLIC SAFETY REVENUE 163,331 192,150 87,164 192,500 197,810 197,810 197,810 5,660 44 CITY OF NEENAH 2026 OPERATING BUDGET REVENUE DETAIL 2024 2025 2025 YTD 2025 2026 DEPT 2026 2026 BUDGET ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE GENERAL GOV'T SERVICES Utility Billing/Finance 233,803 239,500 179,625 239,500 93,390 93,390 93,390 Water Utility/Finance Ser 76,330 79,620 59,715 79,620 71,570 71,570 71,570 Water Utility/HR & Safety 22,530 23,280 17,460 23,280 23,980 23,980 23,980 Water Utility/Legal &Adm. 32,480 33,560 25,170 33,560 34,570 34,570 34,570 Joint Fire/Finance Ser 28,750 29,700 22,275 29,700 32,080 32,080 32,080 Joint Fire/HR & Safety 72,450 74,850 56,138 74,850 80,840 80,840 80,840 Joint Fire/Fiber Lease 5,100 5,120 3,840 5,120 5,120 5,120 5,120 GIS/Sanitary Sewer 7,500 7,750 5,813 7,750 7,980 7,980 7,980 GIS/Storm Water Utility 15,800 16,330 12,248 16,330 16,820 16,820 16,820 GIS/Water Utility 1,760 1,820 1,365 1,820 1,880 1,880 1,880 GIS/Joint Fire Rescue 13,900 14,360 10,770 14,360 14,790 14,790 14,790 IS/Sanitary Sewer 0 0 0 0 9,800 9,800 9,800 IS/Storm Water 0 0 0 0 7,300 7,300 7,300 IS/Water 0 0 0 0 60,400 60,400 60,400 IS/Joint Fire Rescue 0 0 0 0 137,900 137,900 137,900 IS/Fleet Maintenance 0 0 0 0 19,500 19,500 19,500 IS/Joint Court 0 0 0 0 9,200 9,200 9,200 IS/Health Clinic 0 0 0 0 6,400 6,400 6,400 Muni Ct Bldg use/Menasha 4,130 4,270 4,270 4,270 4,400 4,400 4,400 GENERAL GOV'T SERVICES 514,533 530,160 398,689 530,160 637,920 637,920 637,920 107,760 STREET & HIGHWAY REVENUE Misc Equipment Rental 0 1,000 343 350 0 0 0 Misc Service Revenue 37,304 25,000 19,116 25,000 25,000 25,000 25,000 Other S & H Receipts 357 500 1,595 1,600 750 750 750 Recoveries fm Damaged Prp 12,775 8,000 (352) 4,000 8,000 8,000 8,000 Sale of City Materials 1,000 1,000 0 200 200 200 200 Street Excavation Charges 76,792 30,000 34,212 34,220 30,000 30,000 30,000 Special Garbage Collectn 3,330 2,500 1,260 3,000 3,000 3,000 3,000 Commercial Dumpsters 65,677 71,000 54,582 71,000 80,000 80,000 80,000 Additional Cart Fee 8,648 8,500 10,916 10,920 11,000 11,000 11,000 STREET & HIGHWAY REVENUE 205,883 147,500 121,672 150,290 157,950 157,950 157,950 10,450 OAK HILL CEMETERY REVENUE Cemetery Misc. Revenue 18,175 21,420 23,945 25,000 20,000 20,000 20,000 Lot Sale Revenue 85,758 52,500 54,130 75,000 53,000 53,000 53,000 Transfer fm Perp Care-Int 25,003 24,000 12,632 24,000 24,000 24,000 24,000 Grave Openings 56,400 57,200 38,965 47,990 57,200 57,200 57,200 Foundation/Marker Charges 19,638 15,000 16,896 16,900 15,000 15,000 15,000 Chapel Rental Fee 950 1,050 830 1,200 1,050 1,050 1,050 OAK HILL CEMETERY REVENUE 205,924 171,170 147,398 190,090 170,250 170,250 170,250 (920) INTEREST INCOME Interest on Investments 1,209,606 969,760 885,965 1,250,340 1,008,700 1,008,700 1,008,700 Interest on Taxes 32,300 44,300 41,206 41,210 40,000 40,000 40,000 Interest on Market Apprec 400,634 200,000 0 200,000 0 0 0 Interest Revl Fund Assmts 13,066 19,000 10,717 11,080 14,100 14,100 14,100 Personal Property I 5 0 0 0 0 0 0 Lease Interest 35,174 0 0 0 35,000 35,000 35,000 Water Utility Loan 53,594 50,340 28,780 50,340 44,670 44,670 44,670 INTEREST INCOME 1,744,379 1,283,400 966,668 1,552,970 1,142,470 1,142,470 1,142,470 (140,930) FINES & FORFEITURES Neenah Court Bonds/Fines 1,708 2,150 381 1,000 1,000 1,000 1,000 Municipal Courts Fines 74,761 80,000 56,710 80,000 80,000 80,000 80,000 False Alarms 6,075 5,000 1,425 3,000 7,000 7,000 7,000 FINE & FORFEITURES 82,544 87,150 58,516 84,000 88,000 88,000 88,000 850 PROPERTY DAMAGE RECOVERY Police 4,489 0 12,712 15,000 15,000 15,000 15,000 Public Works 0 5,000 0 0 0 0 0 Library 0 0 8,535 10,000 0 0 0 PROPERTY DAMAGE RECOVERY 4,489 5,000 21,247 25,000 15,000 15,000 15,000 10,000 45 CITY OF NEENAH 2026 OPERATING BUDGET REVENUE DETAIL 2024 2025 2025 YTD 2025 2026 DEPT 2026 2026 BUDGET ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE REIMBURSEMENTS Workers Compensation 58,783 71,000 0 60,000 60,000 60,000 60,000 Emp Practices Liab Ins. 25,288 0 0 0 0 0 0 Local Governments 1,200 1,200 1,200 1,200 1,200 1,200 1,200 CVMIC Liability Dividend 25,221 25,290 0 0 12,260 12,260 12,260 Law Enf Risk Mitigation 2,500 0 0 0 0 0 0 P-Card Rebate 47,046 52,000 23,093 50,000 52,000 52,000 52,000 REIMBURSEMENTS 160,038 149,490 24,293 111,200 125,460 125,460 125,460 (24,030) LEASE/RENTAL REVENUE Adm Bld Water Utility 12,140 12,540 9,405 12,540 12,920 12,920 12,920 City Garage Rentals 4,560 5,140 3,700 4,560 4,560 4,560 4,560 Communication Tower Rent 43,372 89,710 64,289 78,000 43,000 43,000 43,000 Dumpster Rental Agreement 4,010 1,800 95 100 0 0 0 Parking Ramp 0 500 0 0 0 0 0 Bird Scooters 577 0 0 0 0 0 0 Lamar 2,500 2,500 2,083 2,920 2,920 2,920 2,920 LEASE/RENTAL REVENUE 67,159 112,190 79,572 98,120 63,400 63,400 63,400 (48,790) SALE OF CITY PROPERTIES Police 27,830 20,000 27,405 28,000 27,130 27,130 27,130 Public Works 110,050 51,000 32,000 32,000 50,000 50,000 50,000 Park & Rec. 1,550 2,000 0 0 2,000 2,000 2,000 SALE OF CITY PROPERTIES 139,430 73,000 59,405 60,000 79,130 79,130 79,130 6,130 OTHER REVENUE Commercial Dumpsters 164 240 132 200 220 220 220 Miscellaneous Revenue 1,397 1,000 870 1,300 1,300 1,300 1,300 OTHER REVENUE 1,561 1,240 1,002 1,500 1,520 1,520 1,520 280 PARKING Permits-Blue Lot 0 12,500 11,581 14,000 13,000 13,000 13,000 Permits-Red / Silver Lots 0 75,500 62,870 76,000 75,500 75,500 75,500 Permits-Green Ramp 0 20,000 25,608 30,000 25,000 25,000 25,000 Orange Lot 0 4,000 3,150 4,000 4,000 4,000 4,000 Alta 0 36,350 30,288 40,000 190,000 190,000 190,000 Plexus 0 26,000 22,500 26,000 26,000 26,000 26,000 Constr. Daily Permits 0 1,000 816 1,000 1,000 1,000 1,000 All Other Permits 0 0 25 30 0 0 0 Parking Fine Revenue 0 50,000 21,900 28,000 50,000 50,000 50,000 Sales Tax 0 (8,000) (6,149) (8,000) (10,000) (10,000) (10,000) Sales Tax 0 50 0 50 80 80 80 PARKING 0 217,400 172,589 211,080 374,580 374,580 374,580 157,180 OTHER SPEC EVENTS-COMMUNITYFEST Vendor Fees 5,380 4,500 5,382 5,500 5,500 5,500 5,500 Contributions 15,000 15,000 15,000 15,000 15,000 15,000 15,000 OTHER SPEC EVENTS-COM. FEST 20,380 19,500 20,382 20,500 20,500 20,500 20,500 1,000 GENERAL RECEIPTS-PARKS/REC Sun Shine Program 0 800 (570) 800 800 800 800 Work Permit State Payment (280) 0 (150) (150) 0 0 0 Miscellaneous 350 350 0 0 0 0 0 Sales Tax Collections (16,178) (15,000) (13,783) (16,150) (16,000) (16,000) (16,000) Sales Tax 152 100 130 160 130 130 130 Boat Stall Key Deposit (20) 0 0 0 0 0 0 GENERAL RECEIPTS-PARKS/REC (15,976) (13,750) (14,373) (15,340) (15,070) (15,070) (15,070) (1,320) ADULT PROGRAM REVENUE Tennis Instruction 1,603 1,600 62 70 1,000 1,000 1,000 Pickleball 7,189 8,200 5,573 7,000 9,000 9,000 9,000 ADULT PROGRAM REVENUE 8,792 9,800 5,635 7,070 10,000 10,000 10,000 200 CONTRACTED PROGRAM REVENUE Special Events 204 500 982 1,000 0 0 0 Fitness 19,194 15,000 18,731 18,740 17,000 17,000 17,000 Sports Clinics 14,210 15,000 13,735 13,740 14,000 14,000 14,000 Contracted Youth Programs 43,801 40,000 39,853 40,000 41,000 41,000 41,000 CONTRACTED PROGRAM REVENUE 77,409 70,500 73,301 73,480 72,000 72,000 72,000 1,500 46 CITY OF NEENAH 2026 OPERATING BUDGET REVENUE DETAIL 2024 2025 2025 YTD 2025 2026 DEPT 2026 2026 BUDGET ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE POOL & REC BLDG REVENUE Special Events 3,500 4,500 2,500 2,500 4,000 4,000 4,000 Taxable Concessions 53,559 54,000 52,863 54,000 54,000 54,000 54,000 Pool-Daily Receipts 76,073 76,500 73,952 73,960 76,500 101,500 101,500 Pool-Season Pass Receipts 50,234 58,500 46,920 47,000 55,000 55,000 55,000 Swim Lessons Receipts 51,134 54,000 54,778 54,780 55,000 55,000 55,000 Locker Rental 82 50 82 90 50 50 50 Over/Short 304 0 319 320 300 300 300 POOL & REC BLDG REVENUE 234,886 247,550 231,414 232,650 244,850 269,850 269,850 22,300 YOUTH PROGRAM REVENUE Archery 2,415 2,390 1,560 1,600 1,700 1,700 1,700 Operation Recreation 126,484 129,000 122,348 122,350 136,710 136,710 136,710 Adventure 8,568 9,000 9,540 9,540 9,700 9,700 9,700 Filthy Fun Kids Run 5,593 6,000 6,120 6,120 6,200 6,200 6,200 Special Events 12,661 11,000 9,220 9,220 11,500 11,500 11,500 Tennis 15,166 17,500 12,874 12,880 17,500 17,500 17,500 Tennis-Accelerated 1,512 1,500 1,608 1,610 1,600 1,600 1,600 Tot Lot 3,486 3,500 2,925 2,930 3,100 3,100 3,100 TOT Sports 2,738 2,900 2,405 2,410 2,900 2,900 2,900 Children's Playtime 13,650 13,600 17,095 17,100 17,000 17,000 17,000 Start Smart 1,475 1,200 1,723 1,530 1,200 1,200 1,200 Sport Explorers 1,258 1,600 1,937 1,960 1,750 1,750 1,750 Op Rec Jr. 40,556 42,000 51,352 51,360 51,840 51,840 51,840 YOUTH PROGRAM REV 235,562 241,190 240,707 240,610 262,700 262,700 262,700 21,510 OTHER PARKS & REC REVENUE Doty Cabin 575 450 985 990 550 550 550 Ice-Rink Taxable Concess 0 50 30 30 50 50 50 Community Band 1,661 1,600 984 1,600 1,700 1,700 1,700 OTHER PARKS & REC REVENUE 2,236 2,100 1,999 2,620 2,300 2,300 2,300 200 RIVERSIDE PLAYERS Riverside Tickets 10,818 33,000 33,690 33,690 33,000 33,000 33,000 Other Revenues 3,550 6,000 2,400 2,400 4,000 4,000 4,000 Taxable Concessions 846 2,000 1,684 1,690 2,000 2,000 2,000 RIVERSIDE PLAYERS 15,214 41,000 37,774 37,780 39,000 39,000 39,000 (2,000) PARKS REVENUE Facility Leases 19,438 22,000 20,387 20,400 23,000 23,000 23,000 Facility User Fees 2,540 2,100 1,760 2,100 2,200 2,200 2,200 Rentals - Green Park 305 500 0 0 400 400 400 Rentals - Memorial Park 8,760 7,500 9,206 9,210 8,500 8,500 8,500 Rentals - Gazebo 410 400 70 100 400 400 400 Rentals - Riverside Park 4,249 4,200 2,360 2,360 2,500 2,500 2,500 Rentals - Washington Park 5,495 6,500 140 150 0 0 0 Rentals -Whiting Boathse 29,845 32,500 36,668 36,670 33,000 33,000 33,000 Rentals - Southview Park 0 0 50 50 30 30 30 Rentals -Memorial Pk Open 278 300 130 130 300 300 300 Rental-Shattuck BoatStall 7,910 8,000 9,905 9,910 9,500 9,500 9,500 Rentals - Doty Park 1,620 1,500 2,050 2,100 1,750 1,750 1,750 Rental - Great Northern 720 430 980 680 800 800 800 Rentals-Memorial LG Room 14,002 13,000 17,568 17,570 14,000 14,000 14,000 Rental-Memorial SM Room 440 400 205 210 200 200 200 Herb & Dolly Smith Park 165 100 190 190 150 150 150 Boat Launch User Fees 19,214 23,500 18,141 23,410 23,500 23,500 23,500 Boat Wash Fees 1,052 1,000 1,090 1,090 1,000 1,000 1,000 PARKS REVENUE 116,443 123,930 120,900 126,330 121,230 121,230 121,230 (2,700) 47 CITY OF NEENAH 2026 OPERATING BUDGET REVENUE DETAIL 2024 2025 2025 YTD 2025 2026 DEPT 2026 2026 BUDGET ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE FUND TRANSFERS ARPA-Public Safety 1,362,500 0 0 0 0 0 0 2024 Employee Increases 33,520 0 0 0 0 0 0 CIP Projects-Engineering 250,000 250,000 187,500 250,000 250,000 250,000 250,000 GIS 17,128 0 0 0 0 0 0 Liability Insurance 0 0 0 0 0 15,000 15,000 Benefit Accrual Fund 0 350,000 262,500 350,000 300,000 326,000 326,000 Information Systems 0 25,000 18,750 25,000 0 0 0 Sewer Fd Maintenance 387,770 0 0 0 0 0 0 Sewer Fd Admin 674,700 705,070 528,803 705,070 726,220 726,220 726,220 Storm Water Management 524,050 547,640 410,730 547,640 564,070 564,070 564,070 Cemetery Perp Care 0 8,000 6,000 8,000 5,000 5,000 5,000 Dial-A-Ride 0 8,000 6,000 8,000 10,000 10,000 10,000 Transfer from Compost 0 5,000 3,750 5,000 5,000 5,000 5,000 Industrial Devel Fund 0 10,000 7,500 10,000 10,000 25,000 25,000 TIF #11 46,780 49,120 36,840 49,120 50,000 50,000 50,000 Transfer from TIF #12 46,780 49,120 36,840 49,120 50,000 50,000 50,000 TIF #12 Interest 0 0 0 0 1,000 1,000 1,000 Transfer from TIF #13 46,780 49,120 36,840 49,120 50,000 50,000 50,000 TIF #13 Interest 15,278 0 0 0 2,000 2,000 2,000 Transfer from TIF #14 0 49,120 0 0 50,000 50,000 50,000 Transfer From TIF # 7 140,320 147,360 110,520 147,360 150,000 150,000 150,000 TIF #8 Administrative Chg 140,320 147,360 110,520 147,360 150,000 150,000 150,000 TIF #8 Interest 251,519 59,700 141,071 150,000 115,000 115,000 115,000 TIF #9 Administrative Chg 116,960 122,800 92,100 122,800 125,000 125,000 125,000 TIF #9 Interest 0 0 10,832 12,000 12,000 12,000 12,000 TIF # 10 46,780 49,120 36,840 49,120 50,000 50,000 50,000 Recycling Fund 0 35,000 26,250 35,000 35,000 35,000 35,000 Housing Fund 35,000 35,000 26,250 35,000 35,000 35,000 35,000 CDBG Funds 20,287 40,000 41,810 41,810 40,000 40,000 40,000 Joint Municipal Court 8,072 3,500 3,045 3,500 1,500 1,500 1,500 Alliant Energy PILOT Fund 0 300,000 225,000 300,000 300,000 300,000 400,000 Excess TIF Increment 0 100,000 75,000 100,000 50,000 50,000 50,000 H2H Admin 0 0 0 0 10,000 10,000 10,000 Developer Land Sales Fund 0 300,000 225,000 300,000 175,000 275,000 275,000 Neenah Menasha Fire Rescu 0 0 18,102 18,110 25,000 25,000 25,000 FUND TRANSFERS 4,164,544 3,445,030 2,684,393 3,518,130 3,346,790 3,502,790 3,602,790 157,760 TOTAL REVENUES BEFORE APPLICATION OF FUND BALANCE 30,811,113 30,696,510 25,193,256 31,001,570 30,821,830 31,452,930 31,452,930 756,420 UNASSIGNED FUND BALANCE 0 300,000 0 0 0 300,000 319,000 ASSIGNED FUND BALANCE 0 42,175 0 0 0 0 0 APPLICATION OF FUND BALANCE 0 342,175 0 0 0 300,000 319,000 (23,175) TOTAL REVENUES 30,811,113 31,038,685 25,193,256 31,001,570 30,821,830 31,752,930 31,771,930 733,245 Percent Budget ChangePercent Budget Change 2.36% 48 STATUTE NO. ORD/RES/CODE GENERAL FEES Notary Service §137.01(9) Res. No. 7170 Copies/Open Records Requests §19.35(3) Res. No. 7170 Digital to Physical Record/Other Media §19.35(3)(a) Res. No. 7170 Maps §19.35(3)(a) Res. No. 7170 Mail & Shipping of Records Request §19.35(3)(d) Res. No. 7170 Prepayment of Records Request §19.35(3)(f) Res. No. 7170 Cost to Locate Records §19.35(3)(c) Res. No. 7170 Class A Malt §125.25(4) Ord. No. 1234 Class A Liquor §125.51(2)(d) Ord. No. 1234 Class B Malt §125.26(4) Ord. No. 1234 Class B Liquor §125.51(3)(e) Ord. No. 1234 Reserve Class B §125.51(3)(e)(2) Ord. No. 1234 Class B (wine only) Winery §125.51 Res. No. 2015-34 Class C Wine §125.51 Ord. No. 1234 Provisional Class B §125.185(3) Ord No. 1234 Temp Class B (Picnic) §125.51(10) Ord. No. 1234 Ord. No. 2019-15 Code Sec. 4-106 Res. No. 2019-15 Publication Fee-renewal §125.04(3)(g) ----------------- Publication Fee-new app §125.04(3)(g) Res. No. 7309 Change of Agent §125.04(6)(b) ----------------- Res. No. 2019-17 Code Sec. 4-65(m) Res. No. 2019-17 Code Sec. 4-65(f) Ord. No. 1234 Ord. No. 1345 increase to $60 effective 1/1/2007 Duplicate Beverage Operator §125.17 ----------------- Temporary Beverage Operator §125.17(4) Ord. No. 1234 Provisional Beverage Operator §125.185 Ord. No. 1234 Per Year $10 $15 FEES FOR SERVICES SCHEDULE Late Fee – April 15 filing deadline for renewals expiring 6/30 Late Fee – beginning June 15 filing deadline for renewals expiring 6/30 $10 $22 This document contains updated fee information through October 27, 2025, Resolution No. 2025-14 $100 $50 $250 $400 $65 Materials/Reproduction One time fee Annual – expires 6/30 (pro-rated) Initial – due upon application Annual due 4/15 $100 $15 $10 $400 $10,000 $350 FEE BASIS $20 Per Day $60 Two year license – expires 6/30 §125.17(1) $10 Beverage Operator Includes fee for picture Per license 2¢ per page Cost of reproduction Due upon application Only if total charge exceeds $5 Annual – expires 6/30 (pro-rated) Annual – expires 6/30 (pro-rated) One time Initial fee (plus annual Class B fee) Annual – expires 6/30 (pro-rated) Per event No Charge Annual – expires 6/30 (pro-rated) Annual – expires 6/30 (pro-rated) $25.00/hr Actual Cost Actual Cost of Reproduction Actual Cost of Mailing §125.10 LICENSES CLERK Liquor Per license Per event If locate cost exceeds $50 Temporary Extension of Licensed Premise Per Day$10 49 STATUTE NO. ORD/RES/CODE FEES FOR SERVICES SCHEDULE This document contains updated fee information through October 27, 2025, Resolution No. 2025-14 FEE BASIS Cigarette §134.65(2)(b) Ord. No. 1234 Code §4-172 Res. No. 2023-01 Dance Hall §59.56(12)(b) Ord. No. 858 Code Section 4-64 Res. No. 7238 Code Sec. 4-64 Res No 7238 Code Sec. 4-64 Res No 7238 1st Taxi $50 yearly fee Ord. No. 1223 / Res. 2019- 09 Each additional $0 No fee, Report Vehicle by VIN Ord. No. 1223 / Res. 2019- 09 Code Sec. 4-65 Ord. No. 2014-9 Res. No. 2014-10 Ord. No. 2014-9 Res. No. 2014-10 Blasting Code Sec. 11-119 Carnival/Circus Ord. No. 369 Christmas Tree Lot Ord. No. 858 Fireworks Stand Ord. No. 963 Open Burning Res. No. 2021-19 Special Events Permit $75 Ord. 2023-09 Solicitor Permit – New §59.55 Ord. No. 858 Solicitor Permit - renewal §59.55 Ord. No. 858 Mobile Food Vendor Sec. 4-353(a) Sec. 4-64 & 4-353(a) Misc. Licenses Per day $25 Annual – Expires 12/26 $25 Annual – Expires 7/5 §134.71 Annual – expires 6/30 BID Surcharge $50 $100 $210 Annual – expires 6/30 PERMITS No Charge Per Project Annual – exp 12/31 $25 Annual – expires 6/30 Secondhand Article Dealers $27.50 Annual – expires 12/31 §134.71(11)(b) Amusement Device $75/machine Pawnbrokers License $500 Annual – expires 12/31 Per Mobile Food Vendor or Transient Merchant located in the BID District $15 Annually – Expires 12/31 $100 Per Mobile Food Vendor vehicle or cart $25 1st Year – Expires 12/31 $17 $25 Annual – expires 6/30 Escort Service Licenses $500 Secondhand Jeweler Dealers $30.00 Taxi Cab Annual – expires 6/30 §349.24 §134.71(11)(c) Escort License or Registration Annual – expires 6/30 Annual – expires 12/31 Per event – plus costs per code 50 STATUTE NO. ORD/RES/CODE FEES FOR SERVICES SCHEDULE This document contains updated fee information through October 27, 2025, Resolution No. 2025-14 FEE BASIS Voter Registration Certificate Ord. No. 858 Voter Registration Certificate Ord. No. 858 Set by State Elections Board Res. No. 7242 Reports (Hard Copies) Street Listing Commercial Listing Alpha Property Listing By Owner Alpha Property Listing By Street Name Vacant Land Listing Multi-Unit Listing 2 Units & Up $35.00 4 Units & Up $20.00 Files (emailed) Assessment Roll Legal Description Mailing Addresses Tax Roll Annual Permit Processing Fee § 98.04 Res. No. 2021-19 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 FINANCE: $50.00 $20.00 $35.00 $35.00 ASSESSMENT DEPT: $2 Seniors – over age 65 $5 $35.00 $35.00 Voter Registration List $25.00 plus $5 per 1,000 voters Includes Voter History $50.00 WEIGHTS AND MEASURES COMMUNITY DEVELOPMENT $30.00 Annual § 98.04 Weight Sets $10 Annual § 98.04 $50 Annual Scales 0 to 30 lbs. $30 (per unit) Annual § 98.04 Scales 31 to 1000 lbs $40 (per unit) MISC. FEES §6.36(6) INFORMATION SYSTEMS 51 STATUTE NO. ORD/RES/CODE FEES FOR SERVICES SCHEDULE This document contains updated fee information through October 27, 2025, Resolution No. 2025-14 FEE BASIS Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 $150 Electric Pill Counters $10 Annual § 98.04 Annual § 98.04 Timing Devices $10 Annual § 98.04 Follow-up Inspection Fee (2nd) $200 Annual § 98.04 Meters (Taxi) $50 Penalty Nonregistered Device Fee x 2 Follow-up Inspection Fee (1st) $100 Annual § 98.04 HS Pumps (Diesel) $55 Annual § 98.04 Gas Pumps (Retail) $40 Annual § 98.04 Linear (Fabric, Wire, Rope Meters) $10 Annual § 98.04 Vehicle Tank/Bulk Plant Meter $100 Annual § 98.04 Farmer’s Market Annual Fee (includes 7 or more devices) Annual § 98.04 Annual § 98.04 52 STATUTE NO. ORD/RES/CODE FEES FOR SERVICES SCHEDULE This document contains updated fee information through October 27, 2025, Resolution No. 2025-14 FEE BASIS 1 to 3 scanners (total) $75 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Sec. 4-30 Res. No. 2011-16 Res. No. 2012-35 Plumbing Code Ch. 21, Art. V Res. No. 2017-04 Ch. 21, Art. V Res. No. 2017-04 Ch. 21, Art. V Res. No. 2017-04 Ch. 21, Art. V Res. No. 2017-04 Ch. 21, Art. V Res. No. 2017-04 Ch. 21, Art. V Res. No. 2011-17 Ch. 21, Art. V Res. No. 2011-17 Ch. 21, Art. V Res. No. 2011-17 Ch. 21, Art. V Res. No. 2017-04 Ch. 21, Art. V Res. No. 2017-04 $50 Annual § 98.04 Aluminum Can Recycle Machine $100 Annual § 98.04 4 or more (total) $130 Scanners If no square footage available – base on fixture count: $8 per fixture (Minimum $50) New/replacement Sanitary Sewer, Strom Sewer, or Water Services Lateral: Residential New: $100 Replacement: $50 $50 + $0.03 sq ft all areas If no square footage available – base on fixture count: $8 per fixture (Minimum $30) New Plumbing: Multi-family $50 + $0.05 sq ft all areas If no square footage available – base on fixture count: $8 per fixture (Minimum $30) § 98.04 Misc. Specialized Devices $50/Hour Annual § 98.04§ATCP 92.04 Cap Sewer $25 Repipe Basement $25 New/replacement Sanitary Sewer, Strom Sewer, or Water Services Lateral: Commercial Commercial: $50 + $10 per inch diameter New Plumbing: Commercial/Industrial $50 + $0.08 per sq ft for first 5,000 sq ft and $0.02 per sq ft over 5,000 sq ft New Plumbing: 1 & 2 Family Late Payment Fee $100 Annual Replacement Water Heater $30 Minimum permit fee $30 or $8 per fixture if water Well License Renewal Heater is included as part of the plumbing project PLUMBING Repair of Building Drain, Sanitary Sewer Lateral, Storm Sewer Lateral or Water Service $25 53 STATUTE NO. ORD/RES/CODE FEES FOR SERVICES SCHEDULE This document contains updated fee information through October 27, 2025, Resolution No. 2025-14 FEE BASIS Electrical Code Ch. 21, Art. III Ch. 21, Art. III Ch. 21, Art. III Ch. 21, Art. III Res. No. 2017-04 Building Code Ch. 21, Art. II Res. No. 2017-04 Ch. 21, Art. II Res. No. 2017-04 Ch. 21, Art. II Res. No. 2017-04 Ch. 21, Art. II Res. No. 2017-04 Ch. 21, Art. II Res. No. 2017-04 Ch. 21, Art. II Res. No. 2017-04 New Electrical: Multi-family and additions $50 + $0.05 sq ft all areas $30 for all work between $1 and $300 in cost $30 + $5/$100 for all work between $301 - $1,000 in cost $65 + $12/$1,000 for all work between $1001 - $10,000 in cost $173 + $3/$1,000 for all work between $10,001 - $100,000 in cost $443 + $1/$1,000 for all work over $100,000 in cost $30 for all work between $1 and $300 in cost $30 + $5/$100 for all work between $301 - $1,000 in cost $65 + $12/$1,000 for all work between $1001 - $10,000 in cost $173 + $3/$1,000 for all work between $10,001 - $100,000 in cost $443 + $1/$1,000 for all work over $100,000 in cost If no square footage available: $50 + $0.03 sq ft all areas If no square footage available: New Construction: Multi-family $100 + $0.25 per sq ft all areas Minimum $200 Electrical Service $50 + $10 per 100 amp New Construction: Residential/Duplex/Condo New Electrical: Commercial/Industrial and additions $50 + $0.08 per sq ft for first 5,000 sq ft and $0.02 per sq ft over 5,000 sq ft $30 for all work between $1 and $300 in cost $30 + $5/$100 for all work between $301 - $1,000 in cost $65 + $12/$1,000 for all work between $1001 - $10,000 in cost $173 + $3/$1,000 for all work between $10,001 - $100,000 in cost $443 + $1/$1,000 for all work over $100,000 in cost $100 + $0.18 per sq ft all areas Minimum $200 BUILDING If no square footage available: New Construction: Commercial/Industrial $100 + $0.20 per sq ft all areas Minimum $50 New Construction: Residential: Accessory Building (small sheds, decks, gazebos) $30 Over 24” above grade New Construction: Community Facility $100 + $0.20 per sq ft all areas Minimum $200 New Construction: Garage $10 + $0.10 per sq ft ELECTRICAL Res. No. 2017-04 New Electrical: 1 &2 Family and additions Res. No. 2017-04 Res. No. 2017-04 Minimum $200 54 STATUTE NO. ORD/RES/CODE FEES FOR SERVICES SCHEDULE This document contains updated fee information through October 27, 2025, Resolution No. 2025-14 FEE BASIS Ch. 21, Art. II Res. No. 2017-04 Ch. 21, Art. II Ch. 21, Art. II Ch. 21, Art. II Ch. 21, Art. II Ch. 21, Art. II Res. No. 2017-04 Mechanical Code Ch. 21, Div. IV Res. No. 2017-04 Ch. 21, Div. IV Ch. 21, Div. IV Minimum $50 If no square footage available: $35 + $5 per $1000 for work between $1 and $5,000 in cost $60 + $2.50 per $1,000 for work over $5,000 in cost (minimum cost of $200 still applies) Fireplaces/Stove- wood or gas/garage heaters installation $30 Addition and Remodel: Garage $10 + $0.10 per sq ft $100 for all work up to $2,000 in cost $100 plus $5 per $1,000 for all work over $2,000 Addition and Remodel: Community Facility Minimum $200 Multi-family and additions $50 + $0.05 sq ft all areas $100 for all work up to $2,000 in cost $100 plus $5 per $1,000 for all work over $2,000 Addition and Remodel: 1 & 2 Family $10 + $0.10 per sq ft Minimum $50 (minimum cost of $50 still applies) If no square footage available, based on project cost: $50 + $5 per $1000 for work between $1 and $5,000 in cost $60 + $2.50 per $1,000 for work over $5,000 in cost New Construction: Commercial: Accessory Building (small sheds, decks, gazebos) $60 Addition and Remodel: Multi-family $100 + $0.20 per sq ft all areas If no square footage available, based on project cost: $35 + $5 per $1000 for work between $1 and $5,000 in cost $60 + $2.50 per $1,000 for work over $5,000 in cost (minimum cost of $200 still applies) Minimum $200 Minimum $200 1 & 2 Family and additions $50 + $0.03 sq ft all areas If no square footage available, based on project cost: $35 + $5 per $1000 for work between $1 and $5,000 in cost Res. No. 2017-04 Addition and Remodel: Commercial/Industrial $100 + $0.20 per sq ft all areas If no square footage available, based on project cost: $60 + $2.50 per $1,000 for work over $5,000 in cost (minimum cost of $200 still applies) HEATING, VENTILATION & AC Res. No. 2017-04 Res. No. 2017-04 Res. No. 2017-04 Res. No. 2017-04 Res. No. 2017-04 If no square footage available, based on project cost: 55 STATUTE NO. ORD/RES/CODE FEES FOR SERVICES SCHEDULE This document contains updated fee information through October 27, 2025, Resolution No. 2025-14 FEE BASIS Ch. 21, Div. IV Ch. 21, Div. IV Ch. 21, Div. IV Res. No. 2017-04 Building Code Sec. 3-41(c) Res. No. 2017-14 Building Inspections Re-inspection Fee Res. No. 2021-19 2nd notice $50 3rd notice $100 4th notice $100 Ch. 21, Div. II Res. No. 2011-17 Ch. 21, Div. II Res. No. 2011-17 Ch. 21, Div. II Ch. 21, Div. II Ch. 21, Div. II Ch. 22, Art. IV Res. 7309 Res. No. 2017-04 Ch. 22, Art. IV Res. No. 2017-04 $125 Building Plan HVAC $125 Commercial Plan Review Commercial/Industrial and additions $50 + $0.08 per sq ft $100 for all work up to $2,000 in cost $100 plus $5 per $1,000 for all work over $2,000 If no square footage available, based on project cost: If no square footage available, based on project cost: Replacement 1 & 2 Family $50 for first piece + $10 each add'l piece (per dwelling unit) $100 for all work up to $2,000 in cost $100 plus $5 per $1,000 for all work over $2,000 Per Apiary $1,000 Bond/Check for building 25,000-50,000 cu. Ft. $175 $30.00 $75 Demolition: Garage/Shed $30 plus bond Demolition: Residential $100 plus bond Demolition: Commercial/Industrial $200 plus bond Erosion Control Residential Code Enforcement Re-inspection Fees $500 Bond/Check for building <25,000 cu. Ft. Erosion Control Commercial Industrial Community Facility $300 per acre Res. No. 2021-19 Res. No. 2017-04 Res. No. 2017-04 Res. No. 2017-04 Res. No. 2017-04 Res. No. 2017-04 $2,000 Bond/Check for building over 50,000 cu. Ft. $1,000 Bond/Check for building 25,000-50,000 cu. Ft. $500 Bond/Check for building <25,000 cu. Ft. $2,000 Bond/Check for building over 50,000 cu. Ft. $1,000 Bond/Check for building 25,000-50,000 cu. Ft. $500 Bond/Check for building <25,000 cu. Ft. etc. $2,000 Bond/Check for building over 50,000 cu. Ft. MISCELLANEOUS PERMIT FEES Replacement Commercial/Industrial $100 plus $5 per $1,000 for all work over $2,000 $100 for all work up to $2,000 in cost Apiary Registration Fee 56 STATUTE NO. ORD/RES/CODE FEES FOR SERVICES SCHEDULE This document contains updated fee information through October 27, 2025, Resolution No. 2025-14 FEE BASIS Ch. 21, Div. II Res. No. 2017-04 Ch. 21, Div. II Res. No. 2017-04 Ch. 21, Div. II Res. No. 2017-04 Ch. 21, Div. II Res. No. 2011-17 Moving Permit Res. No. 2017-04 Res. 7292 Code §14-146 Res. No. 2011-17 Ch. 21, Div. II Res. No. 2017-04 Ch. 21, Div. II Res. No. 2017-04 Ch. 21, Div. II Res. No. 2017-04 Signs – Wall Signs Res. No. 2021-19 Signs – Pole/ground Signs Res. No. 2021-19 Ch. 14, Art. VII Res. No. 7367 Res. No. 2011-17 Assessment Fees (Building Permits) New Construction (Single-Family/Two- Family Residential) New Construction (Commercial/Multi- Family) New Construction (Industrial) New Construction (Community Facility/Institutional) New Construction (Accessory Structure) Addition/Renovation (Single-Family/Two- Family Residential) $125 $10 per KW-PV 450 – Geo or HW (Minimum $30) Per Building Permit Per Building Permit Per Building Permit Per Building Permit $100/unit $300 $300 $300 $25 $25 Per Building Permit $25 Initial Fee; Permit must be renewed yearly at no charge and expires December 31st $10,000-$25,000 bond and insurance required Fence: Residential $20 Pools – Above Ground $30 Pools – In Ground $100 $50 Foundation Repair $40 Parking Lot $200 Mobile Home Park $100 Fence: Commercial $200 plus bond Newspaper Vending Machines Permit Street Furniture Accessory Use (Solar, Wind, etc.) Res. No. 2017-04 Annual$25 Per Building Permit $75 57 STATUTE NO. ORD/RES/CODE FEES FOR SERVICES SCHEDULE This document contains updated fee information through October 27, 2025, Resolution No. 2025-14 FEE BASIS Addition/Renovation (Commercial/Multi- Family) Addition/Renovation (Industrial) Addition/Renovation (Community Facility/Institutional) Addition/Renovation (Accessory Structure) Heating – Warm Air Heating – Hot Water Heating – Steam Zoning Code Rezoning/Text Amendment Application Ch. 26/Res. No. 2017-21 Variance/Appeal Application Ch. 26/Res. No. 2017-21 Special Use Application Ch. 26/Res. No. 2017-21 Annexation Review(Not including R1 Zoning) Ch. 26/Res. No. 2017-21 Site Plan Review (Minor) Ch. 26/Res. No. 2017-21 Site Plan Review (Major) Ch. 26/Res. No. 2017-21 Site Plan Review (Parking Lot) Site Plan Review (Change of Use) Site Plan Review (Telecommunication Tower) Ch. 26/Res. No. 2017-21 Site Plan Review (Landscape Plan) Ch. 26/Res. No. 2017-21 Certified Survey Map Review Res. No. 2021-19 Extraterritorial CSM Res. No. 2021-19 Preliminary Plat Review Ch. 26/Res. No. 2017-21 Final Plat Review Res. No. 2021-19 Official Street Map Amendment/Street Vacation Ch. 26/Res. No. 2017-21 P.D.D. Review Ch. 26/Res. No. 2017-21 T.N.D. Review Tourist Housing Permit Ch. 26/Res. No. 2017-21 Home Occupational License Ch. 26/Res. No. 2017-21 Rooming House License (Annual) Ch. 26/Res. No. 2017-21 Flood Plain Permits: Ch. 26/Res. No. 2017-21 Land Use Permit – Residential Ch. 26/Res. No. 2017-21 Land Use Permit – Commercial Ch. 26/Res. No. 2017-21 LICENSE RENEWALS $100 $100 $25 $100 $100 NA $150 $150 $150 Per Review $3,000 Per Review $50 no annual fee $150 + $35/lot $500 Per Approval $500 Per Approval $100+$10/lot Per Map $50 $50 $200 Per Map$500 $100 Per Review $200 $500 $400 $500 $400 Per Review Per Application Per Application Per Review Per Review Per Application $350 $20 $20 $20 Per Building Permit Per Building Permit Per Building Permit Per Building Permit Per Application PLANNING & ZONING FEES Per Review Per Map Per Review Per Review Per License Per License Per Permit Per Permit 58 STATUTE NO. ORD/RES/CODE FEES FOR SERVICES SCHEDULE This document contains updated fee information through October 27, 2025, Resolution No. 2025-14 FEE BASIS Map Amendment Application Ch. 26/Res. No. 2017-21 Waiver Letter Ch. 26/Res. No. 2017-21 Project Plan Approval Ch. 26/Res. No. 2017-21 PDD Review/Master Plan Approval Ch. 26/Res. No. 2017-21 Comprehensive Plan Amendment Res. No. 2021-19 Zoning Verification/Research (Standard) Ch. 26/Res. No. 2017-21 Zoning Verification/Research (Enhanced) Ch. 26/Res. No. 2017-21 Zoning Code §19.35 Res. No. 7170 Building Code §19.35 Res. No. 7170 Other Codes §19.35 Res. No. 7170 Comp Plan §19.35 Res. No. 7170 1” = 1.000’ or basemap 50¢ §19.35 Res. No. 7170 1” = 500’ map $2.25 §19.35 Res. No. 7170 Any Topo map $1.25 §19.35 Res. No. 7170 Other maps 15¢/sq ft §19.35 Res. No. 7170 Photocopies Res. No. 7170 Single Sheet §19.35 Res. No. 7170 Multiple Sheets §19.35 Res. No. 7170 Color Copies §19.35 Res. No. 7170 Cat (if spayed or neutered) Res. No. 2021-19 Cat (if not spayed or neutered) Res. No. 2021-19 Dog (if spayed or neutered) Res. No. 2021-19 Dog (if not spayed or neutered) Res. No. 2021-19 Late Fee – dog/cat Res. No. 7309 Dangerous Animal License Sec. 3-16(b)(3) $400 $500 $500 25¢ 25¢ plus 15¢ per sheet $10 $3 $3 $2 $50 $100 Maps $500 $25 $50 Per Dangerous Animal Per Verification (Enhanced) Per Verification (Standard) $5 Annual After 3/31 (license fee plus a $5 state imposed fee) $15 $10 $15 $2 per 11x17 FINANCE $10 Annual Per Letter Per Amendment Per Approval Per Approval Annual Annual Annual LICENSES DOCUMENT SALES Per Approval 59 STATUTE NO. ORD/RES/CODE FEES FOR SERVICES SCHEDULE This document contains updated fee information through October 27, 2025, Resolution No. 2025-14 FEE BASIS Fire Permit Res. No. 2021-19 Parking – Day Pass Tier 1 Res. No. 2017-11 Parking – Day Pass Tier 2 Res. No. 2017-11 Parking – Tier 2 Res. No. 2017-05 Parking Ramp Code Sec. 13-2 Council Motion 03/19/2025 Fire Code Any Underground Main $75 Any Above Ground Piping (20+ Heads) $75 Each Riser $25 Each Floor Above the First Floor $25 Sec. 7-34 Res. No. 2013-34 Smoke Detector Installation §101.14 & §101.145 Fees are established by the Library Board Per inspection starting with the 2nd inspection$100 Re-inspection Fee Fire Protection Permit (Sprinkler Permit) Including Additions Ch. 7 Ch. 7 Ch. 7 FIRE Real Estate Status Report Annual $60 Per Report - Rush $30 $40 Parking – Tier 1 $1,700 $20 Each Additional Tank Maximum Fee Per 1,000 Gallon Tank Capacity, $240 maximum $100 First Tank $30 Fees are established by the Park & Recreation Commission and maintained by the Department Minimum Fee $40 Petroleum Tank Installation Permit $50 July 2012 Consolidated with Winnebago County Health Department. All Health related fees were removed from the City of Neenah Fee Schedule. WEIGHTS AND MEASURES were moved under the jurisdiction of the Community Development Department (see above). Petroleum Tank Closure Permit $80 Res. No. 2017-05 PERMITS $3 Daily (Permit Locations) $6 Daily (3 Hour & 4 Hour Locations) $20 $25 Unless Otherwise Noted) Monthly (All Permit Locations Res. No. 2021-19 Special Assessment Installment Plan Borrowing Rate plus 2% Annual Rate §66.0715 Monthly (Marketplace Lot) HEALTH LIBRARY POLICE PARK & RECREATION Per Detector Per Report – normal turn around Monthly 60 STATUTE NO. ORD/RES/CODE FEES FOR SERVICES SCHEDULE This document contains updated fee information through October 27, 2025, Resolution No. 2025-14 FEE BASIS Fingerprints Res. No. 7170 Child ID §19.35(3)(e) Res. No. 7170 Fingerprinting for Employment Neenah Resident §19.35(3)(e) Res. No. 7170 Non-Resident §19.35(3)(a) Res. No. 7170 Probation & Parole Registration §19.35(3)(e) Res. No. 7170 Sex Offender Registration §19.35(3)(e) Res. No. 7170 Photocopy Charges Photograph Reprints Photograph for ID Res. No. 7170 Res. No. 7309 8-1/2 x 11 - Double Sided 50¢ §19.35(3)(a) Res. No. 7170 Incident Reports §19.35(3)(a) Res. No. 7170 1st Page §19.35(3)(a) Res. No. 7170 Additional Pages §19.35(3)(a) Res. No. 7170 1 Page §19.35(3)(a) Res. No. 7170 2 Pages §19.35(3)(a) Res. No. 7170 3 Pages §19.35(3)(a) Res. No. 7170 4 Pages §19.35(3)(a) Res. No. 7170 5 Pages §19.35(3)(a) Res. No. 7170 6 Pages §19.35(3)(a) Res. No. 7170 7 Pages §19.35(3)(a) Res. No. 7170 8 Pages §19.35(3)(a) Res. No. 7170 9 Pages §19.35(3)(a) Res. No. 7170 10 Pages §19.35(3)(a) Res. No. 7170 Other Charges Res. No. 7170 Res. No. 7309 Res. No. 7170 Res. No. 7309 §19.35(3)(a) §19.35(3)(a) §19.35(3)(a) $1.45 Digital Reprints 25¢ 11 x 17 - Double Sided $1.00 Res. No. 7170 55¢ 70¢ 25¢ 40¢ 15¢ No Charge $10.00 No Charge Audio Cassette Actual Cost of Tape (Estimated at $5.00) Actual Cost of Tape (estimated at $10.00) Accident Reports Video (VHS or CD) $2.00/glossy sheet $5.00 50¢ $1.00/sheet §19.35(3)(a) No Charge No Charge $1.60 $1.15 $1.30 85¢ $1.00 61 STATUTE NO. ORD/RES/CODE FEES FOR SERVICES SCHEDULE This document contains updated fee information through October 27, 2025, Resolution No. 2025-14 FEE BASIS Change cart size (Existing Property Owner) Ch 12, Res 2019-06 Additional Recycling Cart (Residential) Ch 12, Res 2019-06 Additional Refuse Cart (Residential) Ch 12, Res 2023-01 Oversize Sanitary Interceptor Sewer Fee Code §17-107 Public Storm Water Infrastructure Code §13-7 Carpenter Tree Fund Res. No. 7309 Ch. 22, Art. IV Res. No. 7309 Ch. 22, Art. IV Res. No. 7309 Ch. 22, Art. IV Res. No. 7309 Ch. 17, Div. 2 Res. No. 7309 Street Reconstruction Sanitary Sewer and Storm Sewer Repair and Replacement Drop-Off Center One Time Use Card Drop-Off Center First Additional Card Drop-Off Center Second Additional Card Bulky Item Collection-Curbside Grass & Weed Removal (1 hr minimum charge) Special Collections (1 hr minimum charge) Res. No. 7309 Snow Removal (1 hr minimum charge) $80.00 $80.00 $45 $15 $30 Charged to Utilities GARAGE SERVICES (EQUIPMENT ONLY) CITY OF NEENAH GARAGE SERVICES (GENERAL) (LABOR & EQUIPMENT) Per Credit Application Up to one acre, $200 per additional acre Up to one acre, $200 per additional acre Annual Annual Each Acre NEW DEVELOPMENT AUTOMATED COLLECTION CART FEES PUBLIC WORKS $500 Storm Water Utility Credit Review $25.00 per cart Subdivision plus $150/lot Lot Acre $100.00-150.00 $9,000.00 $1,000.00 $25.00 per cart $245 per cart $200 Stormwater Management, Erosion Control, Erosion Plan Review and Inspection, Residential $200.00 Erosion Plan Review and Inspection, Commercial, Industrial $275 Post Construction Storm Water Plan Review and Inspection Hourly Rate Included in Assessment Rate ENGINEERING DESIGN & INSPECTION (RECONSTRUCTION) Equipment rates on files with the Public Works Superintendent Hour + $25 Admin. Fee Hour + $25 Admin. Fee Hour + $25 Admin. Fee $10 $80.00 Per Item 62 STATUTE NO. ORD/RES/CODE FEES FOR SERVICES SCHEDULE This document contains updated fee information through October 27, 2025, Resolution No. 2025-14 FEE BASIS Small Equipment Res. No. 7309 Medium Equipment Res. No. 7309 Large Equipment Res. No. 7309 Ord. No. 1389 Sec. 10-5(c)(1) Res. No. 7334 Ord. No. 1389 Sec. 10-35(d)(f) Res. No. 7334 Ord. No. 1389 Sec. 10-36(f)(2) Res. No. 7334 Hour Hour Hour $25.00 Application for Appeal - Natural Lawn Revocation $25.00 Natural Lawn Application Fee Per Event Per Event Per Event MISCELLANEOUS PERMIT FEES $79.00 $68.00 Actual Hourly Rate x 1-1/2 plus 70% Admin., Fringe Benefits, Overhead GENERAL LABOR ("NON-CITY" WORK) Bond for Due Process Hearing - Lawn Declared Public Nuisance $25.00 MECHANIC LABOR TO ENTERPRISE FUNDS & UTILITIES $88.00 63 STATUTE NO. ORD/RES/CODE FEES FOR SERVICES SCHEDULE This document contains updated fee information through October 27, 2025, Resolution No. 2025-14 FEE BASIS Ch. 14, Div. II Res. No. 7309 2023 2024 2025 2026 2027 4" or 6" Sidewalk or Apron (Incl. Colored) $16.00 $16.50 $17.00 $17.50 $18.00 Ch. 14, Div II, Res.2023-01 Curb and Gutter $72.50 $75.00 $77.50 $80.00 $82.50 Ch. 14, Div II, Res.2023-01 Concrete Pavement - Final Patch $20.00 $20.50 $21.00 $21.50 $22.00 Ch. 14, Div II, Res.2023-01 Asphalt Pavement/Oil & Chip - Final Patch $12.00 $12.50 $13.00 $13.50 $14.00 Ch. 14, Div II, Res.2023-01 Terrace or Grass Turf Area $2.50 $2.60 $2.70 $2.80 $2.90 Ch. 14, Div II, Res.2023-01 Street Degradation Base Fee Ch. 14, Div II, Res.2023-01 Permit Fee Ch. 14, Div II, Res.2023-01 New Gas Service/Abandon/Maintenance Ch. 14, Div II, Res.2017-33 Curb Cut Ch. 14, Div II, Res.2017-33 Tunnel/Bore/Directional Bore Ch. 14, Div II, Res.2017-33 New Poles/Guywires/Sm Peds/Boxes Ch. 14, Div II, Res.2017-33 New Overhead Wires Ch. 14, Div II, Res.2017-33 New or Repl Manholes/Handholes Ch. 14, Div II, Res.2017-33 Large Cabinets/Peds/Huts/Vaults/VRADs Ch. 14, Div II, Res.2017-33 Trees Ch. 14, Div II, Res.2017-33 Marker Post/Post Mounted Signs Ch. 14, Div II, Res.2017-33 Failure to Obtain Permit Ch. 14, Div II, Res.2017-33 Monitoring/Inspection Ch. 14, Res.2021-13 Permit Fee Ch. 14, Res.2021-13 Tunnel/Bore/Directional Bore Ch. 14, Res.2021-13 Overhead Wire Ch. 14, Res.2021-13 WATER DEPARTMENT Each Lin. Ft Lin. Ft Fees are established by the Public Service Commission of Wisconsin (PSC) Each STREET / RIGHT OF WAY EXCAVATION PERMIT STREET / RIGHT OF WAY EXCAVATION PERMIT – LARGE SCALE PROJECT Actual Cost – Total Estimate Held in Escrow at Start of Project 2023-2027 Each Each Each Each Each Lin. Ft. Each Lin. Ft. Each Each Each $4.00 $200.00 $50.00 $50.00 $0.50 $30.00 $0.15 Sq. Ft. Lin. Ft. Sq. Ft. $200 Administration Fee $200.00 $0.05 $0.10 $200.00 $300.00 $5.00 $200.00 $75.00 Sq. Ft. Sq. Ft. Sq. Ft. 64 2024 2025 2026 % 2026 % 2026 % Actual Budget Requested Increase Proposed Increase Adopted Increase Operating Budget 81,386$ 81,930$ 69,250$ -15.48% 69,250$ -15.48% 69,250$ -15.48% No. of Aldermen 9.00 9.00 9.00 0% 9.00 0% 9 0% Increases (Decreases) to Expenditures Requested Mayor Proposed -$ Mayor's Comments: COMMON COUNCIL Operating Budget Information/Number of Employees Budget Adjustments None Council President Brian Borchardt Major Activities The City Council functions similar to a Board of Directors. It has final approval authority over all fiscal matters within the City. The Council represents three Aldermanic districts with three members representing each district. Each member is elected to a 3-year term allowing any citizen to run for the City Council each April. The City Council provides the vehicle for individual citizens to be heard. 65 THIS PAGE IS INTENTIONALLY LEFT BLANK 66 CITY OF NEENAH 2026 OPERATING BUDGET Department/Office: City Council Budget: City Council PROGRAM COMMENTS Program: General Government Submitted by: Brian Borchardt Goals/Responsibilities: The goals of the Common Council are to effectively control City property, highways, navigable waters and public services and have the power to act for the government and good order of the City for its commercial benefit and for the health, safety and welfare of the public. To accomplish the responsibilities delegated to the City Council, the body may use licensing regulation, suppression, borrowing of money, tax levy, appropriation, fines, imprisonment, confiscation and other necessary or convenient means to fulfill its desired results. Major Increases (Decreases) in 2026 Budget: The Information Services (IS) expense decreased by $10,400 to $0. Beginning in 2026, the IS Department will transition from operating as an internal service fund to being part of the General Fund. This change aligns IS with other administrative departments—such as Legal, Finance, and Human Resources —which are already included in the General Fund. As a result, departments within the General Fund will no longer be charged for IS services. Only Utilities, Municipal Court, and Neenah-Menasha Fire Rescue will continue to receive an IS services charge. 67 CITY OF NEENAH OPERATING BUDGET FOR FISCAL YEAR 2026 ACCOUNT 2024 2025 2025 YTD 2025 2026 DEPT 2026 2026 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE COUNCIL COUNCIL OPERATIONS (0101-700) 0101 Salaries 50,352 50,620 37,962 50,620 50,620 50,620 50,620 0111 Fringes 2,017 2,120 1,590 2,120 2,140 2,140 2,140 0115 Schools/Seminars/Training 1,010 900 873 880 900 900 900 0202 Outside Printing 35 50 70 90 50 50 50 0203 Postage 16 50 0 0 0 0 0 0206 Advertising & Publication 9,384 8,000 1,656 6,650 8,000 8,000 8,000 0218 Maintenance of Software 83 90 64 80 950 950 950 0227 Cellular Telephone 3,240 4,000 1,661 2,140 2,120 2,120 2,120 0233 Other Ser/Televising Mtng 4,723 5,000 2,680 3,840 4,220 4,220 4,220 0236 Outside Services 38 250 194 200 100 100 100 0255 IS Services / Internal 10,450 10,400 7,800 10,400 0 0 0 0301 Office Supplies 0 100 0 50 100 100 100 0308 Books and Periodicals 0 50 0 0 0 0 0 0333 All Other Supplies 38 50 0 30 50 50 50 0347 Small Hardware 0 250 0 0 0 0 0 OPERATIONS 81,386 81,930 54,550 77,100 69,250 69,250 69,250 (12,680) COUNCIL 81,386 81,930 54,550 77,100 69,250 69,250 69,250 (12,680) Percent Budget Change -15.48% 68 2024 2025 2026 % 2026 % 2026 % Actual Budget Requested Increase Proposed Increase Adopted Increase Operating Budget 263,345$ 273,620$ 259,330$ -5.22% 259,330$ -5.22% 259,330$ -5.22% No. of Employees (FTE) 2.00 2.00 2.00 0% 2.00 0% 2.00 0% Increases (Decreases) to Expenditures Requested Mayor Proposed -$ Mayor's Comments: DEPARTMENT OF THE MAYOR Operating Budget Information/Number of Employees Budget Adjustments Department Head Jane B. Lang Major Activities As Chief Executive Officer of the City, the Mayor is responsible for management of all City departments, supervising City staff, and providing direction for long term planning. The Mayor chairs the Common Council, Plan Commission, Board of Public Works and serves on the Water Commission. 69 THIS PAGE IS INTENTIONALLY LEFT BLANK 70 CITY OF NEENAH 2026 OPERATING BUDGET Department/Office: Mayor’s Office Budget: Mayor’s Office/City Publication PROGRAM COMMENTS Program: General Government Submitted by: Jane B. Lang MAYOR’S OFFICE 0201-701 Goals and Responsibilities: The Neenah Mayor serves as the City’s chief executive officer and is elected for a four -year term. The Mayor is responsible for the day -to-day management of all City departments with all department heads reporting to this office. Through the Five-Year Capital Expenditure Plan and annual Operating Budget, the Mayor proposes major programs and priorities for Council consideration, communicating a clear vision for the community’s future growth and development. Communication with the Council, staff and most importantly the public, responsiveness to citizen concerns, proactive problem solving, and creative management of City business are the focal points of the Mayor’s responsibilities. Activities: Based on the above responsibilities, the Mayor serves all Neenah citizens, responding promptly to their concerns and charting a direction for the community that will make Neenah a better place to live. In addition to working with department heads to presen t a Five-Year Capital Expenditure Plan and annual Operating and Capital Budget for Council consideration, the Mayor chairs the Common Council and Plan Commission meetings and serves as a member of the Water Commission. Either the Mayor or their designee serve on the Bergstrom-Mahler Museum Board and the Mayor is an ex -officio member of the Future Neenah Board of Directors. The Mayor represents the City at a wide range of civic events both in Neenah and the surrounding communities. The Mayor supervises City staff, conducts performance evaluations of department heads, participates in the selection process of key staff, conducts regular department head meetings, meets wit h and communicates with employees, regularly updates the Council, and meets with interested citizens. The Mayor is responsible for promoting the community, directing long -range planning, developing consensus toward implementing those plans and supervising the day-to-day operations of the City. 2025 Activities: • Continued work on implementation of the Culture Initiative – presentations by every department at department head meetings demonstrating values implementation, revision of our employee evaluation process to include values implementation, new employee recognition event for employees beginning in September 2025 • Evaluation of alternatives to TARF and implementation of change to Municipal Vehicle Registration Fee – communication strategies for the fall of 2025 for the public discussed with staff • On-going work with Graef and Stantec on Arrowhead Park – submittal to DNR of grading, storm water, and utility plan for the site; multiple meetings with the DNR staff and regional secretary; meetings with stakeholders regarding the project; implementation of west Carriage Road paving and prairie installation using ARPA dollars; no new city dollars have been borrowed for this project since election in 2022 • NMFR Station #31 remodel process – multiple planning meetings and discussions with SEH and the city team; design work completed and project out to bid in August with bids coming back within expected numbers for a complete remodel of the station additionally including the city health clinic, IS server location, and EOC – Worked with Rep. Kaufert to receive $200,000 from state funding for the training tower portion of the larger project in addition to the $500,000 received through the Winnebago County Spirit Fund • NMFR meetings with Chief, Assistant Chief, and Mayor Hammond to refine the RFP for an organizational study of the department to evaluate efficiency, structure, merger effectiveness, and future needs – RFP went out in September and proposals were evaluated and vetted 71 CITY OF NEENAH 2026 OPERATING BUDGET Department/Office: Mayor’s Office Budget: Mayor’s Office/City Publication PROGRAM COMMENTS Program: General Government Submitted by: Jane B. Lang • Year-long efforts with PW for the complete re-do of S. Commercial St. – this is the largest single PW project the city has ever undertaken, and it involved many community meetings, discussions with business owners, and coordination with multiple city departments • Small group roundtable discussion with Governor Evers on his 2025 budget • Department head evaluations revamped and conducted with new processes in place collecting input from multiple individuals to give a better overview of performance for each department head • Director of Community Development, Chris Haese retirement after 34 years/ Hiring process begun for Community Development director/ On-boarding with new Director, Kelly Nieforth – this is the seventh new department head the city has hired since the election in 2022 • Completed all of the year-end financial reviews with each department and Director Rasmussen • Spoke on a small panel for the Wisconsin Realtors Association half day summit on housing • Attended the Women’s leadership event in Madison hosted by Gov. Evers • Policy review committee meeting formed for review of current policies to bring them into compliance with current state and federal employment laws– revisions included miliary policy, travel policy, vacation policy, p-card policy, etc. • Two new aldermen added in April of 2025 (Jeff Linski and Flo Bruno) • First Citizens’ Academy held for the Neenah PD – further discussions and planning of Citizens’ Academy for the full city to inform people of how local government functions • On-going meetings and discussion with owner of Shattuck school building and property as that begins to develop • Leadership Fox Cities graduation event – Vicky Rasmussen and Matt Schroeder graduating • Attended various local organizations’ events and gave speeches/presentations/proclamations including: the Boys’ and Girls’ Brigade Gala, the RGL ribbon cutting, Boys’ and Girls’ Club ribbon cutting, Neenah Club meeting, 30th anniversary Fun Run, Remarkable (former Lakeside Packaging) fundraiser, Touchmark, Future Neenah gala, and others • Continued to represent the City of Neenah on the Future Neenah board and the Fox Cities Chamber of Commerce board • Began representing the City of Neenah on the Metropolitan Planning Organization as required • Worked with city summer intern, Nina Bhattacharjee, in the development of a Citizens’ Academy plan to implement in 2026 • Meetings with Kelly Nieforth and local business leaders including Michelle Tanem (Director of Strategic Communications for ThedaCare), Jim Bere (Alta Resources CEO), Scott Murphy (Jewelers Mutual CEO and team), John Bergstrom (Bergstrom Automotive), Steve Harrison (NJSD School Superintendent), and others • Meetings with local elected officials including introductory meeting with Gordon Hintz – new Winnebago County Executive; State Senator Kristin Alfheim; State Rep. Dean Kaufert • WFRV taping of Newsmaker Sunday – overview of things happening in Neenah • Conversations with city staff leading to plan to develop a Friends of Neenah group to engage in volunteer activities in the community • Marketing and communications meetings with all departments to better understand their assets/needs and process of communication • FNI planning meetings re: Christmas Market plan for December 2025 • RFP for city’s Strategic Plan process – review of candidates and hiring of Innovative Public Advisors (IPA); kick off of City’s strategic plan development in September 2025 72 2026 Goals/Plans: • In 2026, our focus will be on continuing to provide a high level of service to the residents of the city. We will seek to fill any vacancies that arise at the City with top quality employees who will continue the tradition of excellence that has been set. • We will strive to be an exceptional community that offers a high quality of life experience for our residents. • Keeping our citizens safe is a top priority as we continue to make appropriate and very necessary investments in public safety including investing in the best equipment and training for our Neenah PD as well as our NMFR -the remodel of Station #31 will be a very positive step in 2026 • We will continue to address the changing economic pressures we’re facing ( primarily inflation, supply chain problems, labor shortages, etc.) with a pragmatic yet proactive approach – creativity with budgeting and planning will be emphasized. • We will seek to implement improvements to our culture at the city with intended outcomes being better worker satisfaction, retention of current employees, and recruitment of new employees . In 2026, we will continue to focus on the implementation of the mission and values that were identified by our employees as a result of the culture evaluation process as well as working to establish a strategic plan. • We will complete our first ever strategic plan process in the fall of 2025 and seek to implement it in 2026. • We will further investigate grant opportunities to assist with meeting our budget goals. • We will move forward with development at the Arrowhead property working closely with the DNR , our engineering team at Graef and Stantec, and stakeholders • We will continue to work with the new owner of the Shattuck School property as he establishes plans for it. • We will continue to emphasize controlled growth and appropriately manage our opportunities for the future. • As Mayor, I have committed to being accessible to citizens and will maintain that commitment. City Publication The City will continue to prepare and publish a quarterly newsletter to be mailed out to all residents. Major Increases (Decreases) in 2026 Budget: The Information Services (IS) expense decreased by $11,800 to $0. Beginning in 2026, the IS Department will transition from operating as an internal service fund to being part of the General Fund. This change aligns IS with other administrative departments —such as Legal, Finance, and Human Resources —which are already included in the General Fund. As a result, departments within the General Fund will no longer be charged for IS services. Only Utilities, Municipal Court, and Neenah-Menasha Fire Rescue will continue to receive an IS services charge. CITY OF NEENAH 2025 OPERATING BUDGET Department/Office: Mayor’s Office Budget: Mayor’s Office/City Publication PROGRAM COMMENTS Program: General Government Submitted by: Jane B. Lang 73 CITY OF NEENAH OPERATING BUDGET FOR FISCAL YEAR 2026 ACCOUNT 2024 2025 2025 YTD 2025 2026 DEPT 2026 2026 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE MAYOR'S OFFICE OPERATIONS (0201-701) 0101 Salaries 133,204 134,280 96,514 134,280 136,120 136,120 136,120 0110 Health Insurance 39,000 44,000 33,030 44,000 38,500 38,500 38,500 0111 Fringes 24,762 25,390 18,249 25,390 25,540 25,540 25,540 0115 Schools/Seminars/Training 0 500 39 40 500 500 500 0123 Auto Allowance 450 450 338 450 450 450 450 0202 Outside Printing 248 1,000 330 330 350 350 350 0203 Postage 148 150 180 200 200 200 200 0207 Dues & Memberships 9,108 8,800 9,155 9,640 9,500 9,500 9,500 0218 Maintenance of Software 83 90 64 90 110 110 110 0227 Cellular Telephone 403 480 448 480 480 480 480 0236 Outside Services 1,440 500 1,235 1,400 2,000 2,000 2,000 0254 Printer / Copies 78 100 51 100 0 0 0 0255 IS Services / Internal 10,280 11,800 8,850 11,800 0 0 0 0261 Misc Expenditures 527 700 449 650 700 700 700 0262 Public Relations 182 500 0 250 500 500 500 0301 Office Supplies 0 200 30 150 200 200 200 0308 Books and Periodicals 0 50 0 50 50 50 50 0344 Small Equipment 0 50 0 50 50 50 50 0347 Small Computer Hardware 0 250 0 0 0 0 0 0531 Community Contribution 1,650 4,000 1,747 2,000 2,000 2,000 2,000 OPERATIONS 221,563 233,290 170,709 231,350 217,250 217,250 217,250 (16,040) CITY PUBLICATION (0202-701) 0202 Outside Printing 27,637 30,000 21,444 28,490 30,900 30,900 30,900 0203 Postage 9,977 10,330 8,213 10,360 11,180 11,180 11,180 CITY PUBLICATION 37,614 40,330 29,657 38,850 42,080 42,080 42,080 1,750 CULTURE IMPLEMENTATION (0203-701) 0115 Schools/Seminars/Training 3,131 0 0 0 0 0 0 0236 Outside Services 1,037 0 0 0 0 0 0 CULTURE IMPLEMENTATION 4,168 0 0 0 0 0 0 0 MAYOR'S OFFICE 263,345 273,620 200,366 270,200 259,330 259,330 259,330 (14,290) Percent Budget Change -5.22% 74 Department/Office: Mayor Program: General Government Grade/Monthly Grade/Monthly Grade/Monthly Grade/Monthly Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. Mayor 6,802 mo. 1.00 6,802 mo. 1.00 6,802 mo. 1.00 6,802 mo. 1.00 Communications Specialist 8 1.00 8 1.00 8 1.00 8 1.00 TOTAL XXX 2.00 XXX 2.00 XXX 2.00 XXX 2.00 CITY OF NEENAH 2026 OPERATING BUDGET SUPPLEMENTARY DETAIL SHEET FOR STAFFING AND SALARIES POSITION TITLE Proposed BudgetRequested Budget FULL TIME STAFFING Current Budget Adopted Budget 75 THIS PAGE IS INTENTIONALLY LEFT BLANK 76 2024 2025 2026 % 2026 % 2026 % Actual Budget Requested Increase Proposed Increase Adopted Increase Operating Budget 1,314,626$ 1,364,400$ 1,197,490$ -12.23% 1,182,490$ -13.33% 1,182,490$ -13.33% No. of Employees (FTE) 8.67 8.67 7.34 -15.34% 7.34 -15.34% 7.34 -15.34% Increases (Decreases) to Expenditures Requested Mayor Proposed (15,000)$ Mayor's Comments: DEPARTMENT OF FINANCE Budget Adjustments The City of Neenah’s Liability Insurance Fund accounts for all revenues and expenditures related to liability claims filed against the City. The fund is primarily supported by unspent dollars originally budgeted for liability claims within the General Fund. Expenditures from the fund include payments for liability claims and transfers to the General Fund to support activities aimed at mitigating the City’s liability exposure. Each year, the General Fund also contributes to this fund to cover the cost of incurred claims. For the 2026 budget, I am recommending a reduction in the annual General Fund transfer from $80,000 to $65,000, a decrease of $15,000. Separately, I plan to bring forward a proposal to use a portion of ARPA interest earnings to replenish the fund in anticipation of potential future litigation risks. Operating Budget Information/Number of Employees Department Head Vicky K. Rasmussen, CPA Major Activities The Department provides comprehensive direction and control of all City financial policies and programs. It also carries out all statutory Controller and Treasurer functions, which include accounts payable; accounts receivable; payroll; financial reporting; cash collection; banking and investments; borrowing and debt service; utility billing and collection; maintaining property tax rolls; budget preparation and administration; and preparation of independent audit report. Other duties include risk management and insurance, purchasing, pet licensing and cemetery. 77 THIS PAGE IS INTENTIONALLY LEFT BLANK 78 CITY OF NEENAH 2026 OPERATING BUDGET Department/Office: Finance Budget: Finance Operations PROGRAM COMMENTS Program: General Government Submitted by: Vicky K Rasmussen, CPA Goals/Responsibilities: The Finance department is responsible for directing and managing the City’s fiscal programs and fulfilling all statutory Controllership and Treasury functions. This includes maintaining comprehensive financial systems for all City funds and ensuring accurate and transparent financial reporting. The department prepares and administers the City’s annual operating and capital budgets, conducts financial analyses, and actively participates in the policy -making process. It monitors and reports on the utilization of revenues, expenditures, and overall budget performance to the City Council, Mayor, City departments, the public, and other governmental agencies. Additional responsibilities include administering the City’s borrowing activities, risk management, and insurance programs. The department also oversees independent audits, provides recommendations, and implements best practices to strengthen financial administration, fiscal oversight, and internal control systems. Activities: The Finance department is responsible for a broad range of fiscal and administrative functions, including: Revenue & Expenditures: • Collects and disburses City funds in accordance with legal and budgetary requirements • Processes accounts payable and administers accounts receivable billing and collections • Manages property tax collections for the City, School District, Technical College and County • Pre-audits all claims against the City • Processes payroll for City employees Financial Reporting & Compliance: • Prepares financial statements for internal management and external (state and federal) reporting • Conducts the City’s annual independent audit • Prepares the Annual Comprehensive Financial Report (ACFR) • Ensures compliance with all GASB (Governmental Accounting Standards Board) reporting requirements Budgeting, Debt & Investments: • Manages the operating and capital budget process and prepares the annual budget document • Oversees debt issuance and repayment • Forecasts cash flow and manages all City investments • Analyzes financial impacts of annexations, TIF districts, and program changes Internal Services & Programs: • Manages cost distribution systems • Oversees the employee deferred compensation program • Coordinates centralized purchasing of office supplies and administrative equipment • Manages City insurance programs and general administrative services (mail, purchasing, etc.) Utilities & Special Programs: • Oversees financial operations and billing for Neenah Water Utility , as well as S ewer, and Stormwater Utilities • Administers cemetery operations, including sales of burial lots, scheduling of interments, and related services • Supports the T2 parking permit and fine collection program • Provides financial, payroll, and risk management services to Neenah-Menasha Fire Rescue Interdepartmental & External Relations: • Assists the City Attorney in labor contract negotiations • Manages the City's casualty insurance and risk management activities • Represents the City with: ▪ Cities and Villages Mutual Insurance Company ▪ Fox Cities Hotel Room Tax Commission ▪ League of Wisconsin Municipalities • Serves on the City’s Board of Public Works 79 CITY OF NEENAH 2026 OPERATING BUDGET Department/Office: Finance Budget: Finance Operations PROGRAM COMMENTS Program: General Government Submitted by: Vicky K Rasmussen, CPA 2025 Accomplishments: • Successfully developed and implemented the FY 2025 operating and capital budgets totaling $80.9 million, meeting all statutory and internal deadlines • Managed the issuance of $12,595,000 in G.O. Promissory Notes at a True Interest Cost (TIC) of 3.33% to fund the 2025 capital projects. • Maintained the City’s AA/Stable bond rating by Standard and Poor’s. This rating places the City of Neenah among the top tier of similar sized municipalities nationwide and provides substantial long -term taxpayer savings through lower interest costs. • Completed the 2024 financial audit with an unqualified (clean) audit opinion, continuing the trend of minimal or no auditor adjustments and successfully resolving previously identified internal control deficiencies. • Awarded the GFOA Certificate of Achievement for Excellence in Financial Reporting for the 39th consecutive year, recognizing the City’s commitment to transparency and financial accountability. • Effectively navigated a fluctuating interest rate environment to maximize investment returns, minimize banking fees, and streamline the City’s banking structure.. • Updated the City’s Travel and Purchasing Card Policy and expense reporting procedures to improve consistency and accountability. • Revised the City’s Grant Policy to strengthen internal controls, improve coordination across departments, and ensure compliance with federal, state, and local grant requirements. • Continued implementation of Governmental Accounting Standards Board (GASB) pronouncements, including GASB No. 101 (Compensated Absences) for inclusion in the 2024 financial statements. • Department processed approximately: o Accounts Payable/Receivable and Payroll – Processed approximately 10,000 payment vouchers, 6,000 P - card transactions, 10,000 payroll direct deposits, 2,000 vendor checks, and 2,000 EFT payments. o Treasurer/Utility Billing – Handled over 40,000 cash/check and 40,000 credit card/e -check transactions; processed 4,800 direct deposits, 3,400 debit card payments, 3,700 ACH transactions, 9,000 online utility payments, 10,000 property tax bills, and 50,000 utility service invoices. • Implemented a new property tax bill software platform – Ascent • Enhanced the utility billing program by leveraging technology and implementing quality control measures to increase operational efficiency, billing accuracy, and customer service. 2026 Goals/Plans: • Evaluate the current placement and structure of the utility billing function to ensure optimal efficiency and value for both customers and internal operations. • Develop and implement a paperless invoice documentation feature for City’s credit card purchase process. • Launch a paperless journal entry process to improve efficiency and reduce waste in City’s accounting department. • Continue analysis of parking enforcement and permitting solutions to improve service delivery and operational efficiency.. • Ongoing cemetery verification and updates to the new CIMS program. • Explore and evaluate budgeting software solutions that interface with Central Square to streamline the budget process and enhance overall efficiency. • Development of improved internal financial forecasting models to improve communication of data and reduce costs for similar outside services. • Continue to expand and update departmental procedure manuals to ensure staff consistency, training, and continuity. • Collaborate with area financial institutions for a seamless tax collection using a new system 80 CITY OF NEENAH 2026 OPERATING BUDGET Department/Office: Finance Budget: Finance Operations PROGRAM COMMENTS Program: General Government Submitted by: Vicky K Rasmussen, CPA Major Increases (Decreases) in 2026 Budget: Finance Operations: Overall Finance Operations expenses have decreased by 9.09% compared to the 2025 budget. This reduction is first attributed to a staffing restructure, in which a full -time position was converted to a part -time role that does not include the majority of employee benefits. In addition, the Information Services (IS) expense decreased by $37,300 to $0. Beginning in 2026, the IS Department will transition from operating as an internal service fund to being part of the General Fund. This change aligns IS with other administrative departments—such as Legal, Finance, and Human Resources—which are already included in the General Fund. As a result, departments within the General Fund will no longer be charged for IS services. Only Utilities, Municipal Court, and Neenah-Menasha Fire Rescue will continue to receive an IS services charge. Risk Management: Insurance costs have increased by $17,579, reflecting the projected 7.8% rate increase from Cities and Villages Mutual Insurance Company (CVMIC) for 2026. The City of Neenah’s Liability Insurance Fund accounts for all revenues and expenditures related to liability claims filed against the City. The fund is primarily supported by unspent dollars originally budgeted for liability claims within the General Fund. Expenditures from the fund include payments for liability claims and transfers to the General Fund from the Risk Ma nagement cost center to support activities aimed at mitigating the City’s liability exposure. Each year, the General Fund also contributes to this fund to cover the cost of incurred claims. There is a reduction in the annual General Fund transfer from $80,000 to $65,000, creating a decrease of $15,000. Utility Billing: This area shows an overall decrease of $ 129,240, or 60%. This reduction is due to the planned transition of the utility billing function to the Water Department, aimed at improving operational efficiency and delivering greater value to both customers and internal processes. 81 CITY OF NEENAH OPERATING BUDGET FOR FISCAL YEAR 2026 ACCOUNT 2024 2025 2025 YTD 2025 2026 DEPT 2026 2026 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE FINANCE OPERATIONS/CAP. OUTLAY OPERATIONS (0501-703) 0101 Salaries 407,895 418,640 299,370 418,120 433,140 433,140 433,140 0103 Temporary Wages 0 6,000 0 0 3,000 3,000 3,000 0110 Health Insurance 113,040 129,360 94,100 122,030 94,460 94,460 94,460 0111 Fringes 71,495 76,450 53,897 75,280 76,350 76,350 76,350 0115 Training 6,988 7,000 8,145 8,150 7,800 7,800 7,800 0202 Outside Printing 3,363 3,620 1,484 3,400 3,350 3,350 3,350 0203 Postage 8,000 8,200 2,107 8,200 8,500 8,500 8,500 0205 Debit Card Charges 8,858 8,000 6,532 9,000 9,000 9,000 9,000 0207 Dues & Memberships 840 1,400 840 1,000 1,600 1,600 1,600 0210 Maintenance of Hardware 1,823 1,760 1,341 1,760 1,500 1,500 1,500 0212 Maint of Office Equipment 678 700 0 680 680 680 680 0218 Maint of Software 581 2,000 425 2,000 1,000 1,000 1,000 0227 Cellular Telephone 450 480 360 480 480 480 480 0254 Printer / Copies 3,205 3,500 2,166 3,500 0 0 0 0255 IS Services / Internal 40,490 37,300 27,975 37,300 0 0 0 0301 Office Supplies 2,351 1,800 467 1,000 1,500 1,500 1,500 0303 Computer Oper Supplies 339 170 0 0 0 0 0 0308 Books and Periodicals 491 500 409 500 50 50 50 0333 All Other Supplies 208 120 321 350 250 250 250 0344 Small Equipment 1,195 550 183 500 1,500 1,500 1,500 0347 Small Computer Hardware 2,132 1,000 0 0 0 0 0 FINANCE OPERATIONS 674,422 708,550 500,122 693,250 644,160 644,160 644,160 (64,390) Percent Budget Change -9.09% ANNUAL FINANCIAL AUDIT/GASB #34 Impl (0505-703) 0115 Training 600 500 0 0 0 0 0 0232 Accounting & Auditing 54,308 56,000 47,178 56,000 58,240 58,240 58,240 ANNUAL FINANCIAL AUDIT 54,908 56,500 47,178 56,000 58,240 58,240 58,240 1,740 Percent Budget Change 3.08% RISK MANAGEMENT (0507-703) 0239 Misc Insurance 1,528 1,610 1,230 1,230 1,740 1,740 1,740 0244 Pollution Insurance 6,462 6,800 7,662 7,670 7,330 7,330 7,330 0245 Property Insurance 76,159 79,970 73,219 73,220 86,210 86,210 86,210 0246 Liability Insurance 76,143 79,960 80,205 80,210 86,200 86,200 86,200 0247 Auto Insurance 49,160 51,620 55,945 55,950 55,650 55,650 55,650 0248 Boiler:Machine Insurance 5,000 5,250 4,801 4,810 5,660 5,660 5,660 0271 Self-Insured Direct Costs 55,000 70,000 52,500 70,000 80,000 65,000 65,000 RISK MANAGEMENT 269,452 295,210 275,562 293,090 322,790 307,790 307,790 12,580 Percent Budget Change 4.26% PROPERTY DAMAGE (0509-703) 0721 Police 22,668 0 7,932 9,000 0 0 0 0799 Undesignated 0 5,000 0 0 10,000 10,000 10,000 PROPERTY DAMAGE 22,668 5,000 7,932 9,000 10,000 10,000 10,000 5,000 Percent Budget Change 100.00% 82 CITY OF NEENAH OPERATING BUDGET FOR FISCAL YEAR 2026 ACCOUNT 2024 2025 2025 YTD 2025 2026 DEPT 2026 2026 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE CENTRAL SERVICES (0515-703) 0203 Postage 1,745 500 (591) 1,600 1,000 1,000 1,000 0207 Dues & Memberships 726 730 610 650 730 730 730 0212 Maint of Office Equipment 465 1,400 0 200 500 500 500 0236 Outside Services 2,878 2,800 3,420 4,800 5,520 5,520 5,520 0252 Rental of Equipment 1,875 2,340 2,551 2,560 2,560 2,560 2,560 0301 Office Supplies 5,753 4,000 2,848 5,000 5,000 5,000 5,000 0344 Small Equipment 0 1,350 0 0 0 0 0 CENTRAL SERVICES 13,442 13,120 8,838 14,810 15,310 15,310 15,310 2,190 Percent Budget Change 16.69% UTILITY BILLING (0525-703) 0101 Salaries 94,590 103,100 77,325 103,100 50,420 50,420 50,420 0110 Health Insurance 29,280 31,860 23,940 31,860 11,020 11,020 11,020 0111 Fringes 18,070 18,560 13,920 18,560 8,890 8,890 8,890 0115 Training 700 700 700 700 0 0 0 0202 Outside Printing 226 250 342 400 0 0 0 0203 Postage 32,779 29,000 22,629 33,000 0 0 0 0205 Debit Card Charges 8,109 7,420 5,993 8,610 9,000 9,000 9,000 0236 Outside Services 17,387 10,000 8,384 10,850 4,000 4,000 4,000 0255 IS Services / Internal 11,390 13,000 9,750 13,000 0 0 0 0347 Small Computer Hardware 0 250 0 0 0 0 0 UTILITY BILLING 212,531 214,140 162,983 220,080 83,330 83,330 83,330 (130,810) Percent Budget Change -61.09% WATER UTILITY (0526-703) 0101 Salaries 44,780 47,800 35,850 47,800 45,070 45,070 45,070 0110 Health Insurance 13,560 14,770 11,070 14,770 9,850 9,850 9,850 0111 Fringes 8,363 8,610 6,458 8,610 7,940 7,940 7,940 0115 Training 500 500 500 500 800 800 800 0236 Outside Services 0 200 0 0 0 0 0 WATER UTILITY 67,203 71,880 53,878 71,680 63,660 63,660 63,660 (8,220) Percent Budget Change -11.44% FINANCE 1,314,626 1,364,400 1,056,493 1,357,910 1,197,490 1,182,490 1,182,490 (181,910) Percent Budget Change -13.33% 83 Department/Office: Finance Program: General Government Grade/Monthly Grade/Monthly Grade/Monthly Grade/Monthly Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. Director 19 1.00 19 1.00 19 1.00 19 1.00 Deputy Director 14 1.00 14 1.00 14 1.00 14 1.00 Assistant Treasurer 12 1.00 12 1.00 12 1.00 12 1.00 Payroll - A/P - A/R Coordinator 8 1.00 8 1.00 8 1.00 8 1.00 Administrative Specialist 8 1.00 8 1.00 8 1.00 8 1.00 Utility Billing Coordinator 7 1.00 - - - - - - Accounting Clerk 6 1.00 - - - - - - Cashier 6 1.00 6 1.00 6 1.00 6 1.00 Subtotal 8.00 6.00 6.00 6.00 PART-TIME Cashier 6 0.67 6 0.67 6 0.67 6 0.67 A/R - A/P Clerk - - 6 0.67 6 0.67 6 0.67 TOTAL XXX 8.67 XXX 7.34 XXX 7.34 XXX 7.34 CITY OF NEENAH 2026 OPERATING BUDGET SUPPLEMENTARY DETAIL SHEET FOR STAFFING AND SALARIES POSITION TITLE Proposed BudgetRequested Budget FULL TIME STAFFING Current Budget Adopted Budget 84 2024 2025 2026 % 2026 % 2026 % Actual Budget Requested Increase Proposed Increase Adopted Increase Operating Budget 289,864$ 283,370$ 273,680$ -3.42% 273,680$ -3.42% 273,680$ -3.42% No. of Employees (FTE) 2.00 2.00 2.00 0% 2.00 0% 2 0% Increases (Decreases) to Expenditures Requested Mayor Proposed -$ Mayor's Comments: DEPARTMENT OF CITY ATTORNEY Operating Budget Information/Number of Employees Budget Adjustments Department Head David C. Rashid Major Activities Activities of the City Attorney include providing legal advice to the Mayor, Common Council and departments, and conducting all pretrials before municipal court. 85 THIS PAGE IS INTENTIONALLY LEFT BLANK 86 CITY OF NEENAH 2026 OPERATING BUDGET PROGRAM COMMENTS Department/Office: Department of Legal and Administrative Services (DOLAS)/City Attorney Budget: City Attorney/ External Legal Services/ADA Compliance Program: General Government Submitted by: David C. Rashid Goals/Responsibilities: Provide legal advice to the Mayor, Common Council, department heads and duly constituted boards and commissions, and conduct all of the legal business in which the City has an interest. Coordinate, conduct and supervise litigation involving the City. Aid in the administration of the Equal Opportunity and Fair Labor Standards Acts, Americans with Disabilities Act, employee health and life insurance, unemployment and workers compensation programs. Oversee labor contract administration. Negotiate any matters requiring impact bargaining with the City’s labor unions. Designate Risk Management responsibilities. Oversee and assist in the recodification of the Neenah Municipal Code and continuing updates to the code. Supervise the work of the Attorney’s Office and advise the City Clerk’s Office. Supervise and manage City’s response to litigation in which it becomes involved. Fulfill the duties of the Americans with Disabilities Act (ADA) Coordinator. Activities: Attend Common Council, Finance and Personnel Committee, and Board of Public Works meetings as well as other committee meetings as requested by the Mayor. Assist in administrative appeals before the Common Council or delegated committees by either prosecuting the City’s interest in the matter or advising the appeal tribunal regarding issues of administrative procedure and due process consideration. Act as voting member of the Board of Public Works. Represent the City in labor negotiations, including arbitration and mediation proceedings. Research, draft, present pleadings necessary in the prosecution or defense of litigation involving the City. Represent the City in legal disputes. Supervise outside counsel work on behalf of the City. Draft and/or review ordinances, resolutions, contracts, leases and indentures. Negotiate contract terms with the various vendors and service providers to the City in cooperation with the department head of jurisdiction. Advise Mayor, Common Council members and other departments as requested. Review and settle liability claims per Cities & Villages Mutual Insurance Company rules and City of Neenah claims policy. Supervise the legal department’s paralegal and provide counsel to the City Clerk’s Office. 2025 Accomplishments: • Met with department heads and other key figures. • Attended the Municipal Attorneys’ Institute conference of the League of Wisconsin Municipalities in Lake Geneva, WI. • Negotiated further terms of several property acquisition transactions and TID establishments. • Continued to defend the City against claims by the residents over various matters/properties. • Assisted in the appeal of a suit by the Wisconsin Realtors’ Association regarding guest housing ordinance challenge. • Successfully prosecuted scores of Municipal Court ordinance and other violations cases pending. • Assisted Code Enforcement officer in review and completion of all new long form complaints, and circuit court abatement actions. • Attended and participated in numerous meetings of deliberative boards. • Continued comprehensive research and analysis of the issue s of public trust doctrine and waste/fill as relates to submission of conceptual plan to DNR for Arrowhead district and eventual redevelopment thereon. • Coordinated above with outside counsel, Bill Scott , former Dir. Chris Haese, and Dir. Kelly Nieforth for navigation of process through Department of Natural Resources. • Co-authored permanent and expanded DORA ordinance to permit expansion of downtown alcohol purveyors’ liquor provisions. • Co-authored additional revisions to the City’s Sign Code and guest housing ordinances, Chapter 24. • Revised further polices for use of social media and use of technology. • Conduct final negotiations with police union to secure a tentative labor agreement. • Began early negotiations with fire union in advance of expiration of multi-year labor agreement concluding in 2025. • Assisted various departments and HR with negotiation and resolution of various employee matters. 2026 Goals/Plans: • Continue work to update and create necessary City policies, as needed. • Continue to prosecute municipal court citations and other enforcement matters, including circuit court abatement cases. • Establish and formalize appeal procedures for dangerous animal, and other appealable violations contemplated by the Code. • Complete revision and passage of new Sign & Zoning Code ordinances. • Attend and participate in one or two major, municipal educational conferences. • Assist in defense of litigation filed against the City. • Complete overhaul of records retention policies, including approval thereof by State governing bodies. 87 CITY OF NEENAH 2026 OPERATING BUDGET PROGRAM COMMENTS Department/Office: Department of Legal and Administrative Services (DOLAS)/City Attorney Budget: City Attorney/ External Legal Services/ADA Compliance Program: General Government Submitted by: David C. Rashid Major Increases and Decreases in 2026 Budget: The Information Services (IS) expense decreased by $12,400 to $0. Beginning in 2026, the IS Department will transition from operating as an internal service fund to being part of the General Fund. This change aligns IS with other administrative departments—such as Legal, Finance, and Human Resources —which are already included in the General Fund. As a result, departments within the General Fund will no longer be charged for IS services. Only Utilities, Municipal Court, and Neenah-Menasha Fire Rescue will continue to receive an IS services charge. 88 CITY OF NEENAH OPERATING BUDGET FOR FISCAL YEAR 2026 ACCOUNT 2024 2025 2025 YTD 2025 2026 DEPT 2026 2026 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE CITY ATTORNEY CITY ATTORNEY OPERATION (0901-705) 0101 Salaries 174,891 181,810 130,120 181,810 188,230 188,230 188,230 0110 Health Insurance 39,000 44,000 33,030 44,000 38,500 38,500 38,500 0111 Fringes 30,849 32,260 23,088 32,260 32,920 32,920 32,920 0115 Schools/Seminars/Training 4,325 5,000 2,691 2,700 3,000 3,000 3,000 0123 Auto Allowance 235 200 0 80 200 200 200 0202 Outside Printing 56 130 0 0 130 130 130 0203 Postage 193 250 108 200 200 200 200 0207 Dues & Memberships 1,356 1,550 2,086 2,090 2,000 2,000 2,000 0218 Maint of Software 180 300 180 180 200 200 200 0227 Cellular Telephone 1,281 960 536 700 750 750 750 0236 Outside Services 419 0 0 0 0 0 0 0238 Professional Services 2,503 0 0 0 0 0 0 0254 Printer / Copies 591 500 403 500 0 0 0 0255 IS Services / Internal 14,070 12,400 9,300 12,400 0 0 0 0261 Misc Expenditures 0 100 51 100 100 100 100 0301 Office Supplies 483 600 603 750 750 750 750 0308 Books and Periodicals 4,581 3,200 3,592 4,000 6,000 6,000 6,000 0343 Small Program Packages 328 0 0 0 0 0 0 0344 Small Equipment 0 0 0 0 700 700 700 0347 Small Computer Hardware 113 110 0 0 0 0 0 CITY ATTORNEY OPERATIONS 275,454 283,370 205,788 281,770 273,680 273,680 273,680 (9,690) Percent Budget Change -3.42% EXTERNAL LEGAL SERVICES (0905-705) 0238 Professional Services 14,410 0 9,089 10,000 0 0 0 PROSECUTION/EXTERNAL LEGAL SERVICES 14,410 0 9,089 10,000 0 0 0 0 Percent Budget Change 0.00% CITY ATTORNEY 289,864 283,370 214,877 291,770 273,680 273,680 273,680 (9,690) Percent Budget Change -3.42% 89 Department/Office: City Attorney Program: General Government Grade/Monthly Grade/Monthly Grade/Monthly Grade/Monthly Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. City Attorney 21 1.00 21 1.00 21 1.00 21 1.00 Legal Assistant/Paralegal 8 1.00 8 1.00 8 1.00 8 1.00 TOTAL XXX 2.00 XXX 2.00 XXX 2.00 XXX 2.00 Requested Budget STAFFING Current Budget Adopted BudgetProposed Budget CITY OF NEENAH 2026 OPERATING BUDGET SUPPLEMENTARY DETAIL SHEET FOR STAFFING AND SALARIES POSITION TITLE FULL TIME 90 2024 2025 2026 % 2026 % 2026 % Actual Budget Requested Increase Proposed Increase Adopted Increase Operating Budget 311,778$ 294,330$ 318,960$ 8.37% 318,960$ 8.37% 318,960$ 8.37% No. of Employees (FTE) 2.00 2.00 2.00 0% 2.00 0% 2 0% Increases (Decreases) to Expenditures Requested Mayor Proposed -$ Mayor's Comments: Operating Budget Information/Number of Employees Budget Adjustments Department Head Char Nagel Major Activities The City Clerk maintains official Council proceedings, appointed committee agendas and minutes, and acts as the custodian of city records; provides prompt, courteous and professional customer service; issues statutory and ordinance assigned licenses; publishes legal notices required by law; administers elections in a manner that assures public confidence in accuracy and fairness. DEPARTMENT OF CITY CLERK 91 THIS PAGE IS INTENTIONALLY LEFT BLANK 92 CITY OF NEENAH 2026 OPERATING BUDGET PROGRAM COMMENTS Department/Office: Department of Legal and Administrative Services (DOLAS)/City Clerk Budget: City Clerk/ Elections/Board of Review Program: General Government Submitted by: Charlotte Nagel Goals/Responsibilities : Provide mandated services to the general public, voter registration, licensing, records retention and management, custody of the Corporate Seal. Act as Secretary to the Council. Administer all elections. Attest and certify to the correctness of the assessment roll and conduct the annual Board of Review. 2025 Accomplishments: • Prepare and maintain all City Council and assigned Committee records and other official city documents in a timely manner. • Issue a variety of licenses as required by state statue and assigned by ordinance. • Administer two elections: Spring Primary and Spring Election. • 2025 Board of Review. • Review and update ordinances pertaining to the Clerk’s Office appropriately. • Assist in the identification on selection of agenda and minutes software. • Expand the City’s offerings of online form submission and payment. • Continue to improve Special Event Permitting approval process. • Improve the overall records management process. 2026 Goals/Plans: • Prepare and maintain all City Council and assigned Committee records and other official city documents in a timely manner. • Issue a variety of licenses as required by state statue and assigned by ordinance. • Administer four elections: Spring Primary and Spring Election, Fall Primary and General Election. • 2026 Board of Review. • Review and update ordinances pertaining to the Clerk’s Office appropriately. • Implementation of new agenda and minutes, and Council software. • Expand the City’s offerings of online form submission and payment. • Continue to improve Special Event Permitting approval process. • Improve the overall records management process. Major Increases (Decreases) in 202 6 Budget : City Clerk. • The Information Services (IS) expense decreased by $15,000 to $0. Beginning in 2026, the IS Department will transition from operating as an internal service fund to being part of the General Fund. This change aligns IS with other administrative departments—such as Legal, Finance, and Human Resources—which are already included in the General Fund. As a result, departments within the General Fund will no longer be charged for IS services. Only Utilities, Municipal Court, and Neenah-Menasha Fire Rescue will continue to receive an IS services charge. Elections • The overall election budget increased due to four elections in 2026 versus two in 2025. Fall elections will include the election of a new Governor. Board of Review • Anticipated to be a typical assessment year, the Board of Review budget has no major changes. 93 CITY OF NEENAH OPERATING BUDGET FOR FISCAL YEAR 2026 ACCOUNT 2024 2025 2025 YTD 2025 2026 DEPT 2026 2026 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE CITY CLERK CITY CLERK OPERATIONS (0915-705) 0101 Salaries 117,667 138,690 96,212 134,800 141,060 141,060 141,060 0103 Temporary Wages 5,835 0 504 1,000 6,000 6,000 6,000 0110 Health Insurance 39,000 44,000 33,030 44,000 38,500 38,500 38,500 0111 Fringes 21,594 25,250 17,608 24,720 25,340 25,340 25,340 0115 Schools/Seminars/Training 700 2,500 339 800 2,500 2,500 2,500 0123 Auto Allowance 0 100 0 0 100 100 100 0202 Outside Printing 656 1,000 0 1,000 1,000 1,000 1,000 0203 Postage 857 1,000 145 800 1,000 1,000 1,000 0207 Dues & Memberships 745 1,000 90 750 1,000 1,000 1,000 0212 Maint of Office Equipment 0 100 0 100 100 100 100 0227 Cellular Telephone 752 1,000 268 1,000 1,000 1,000 1,000 0236 Outside Services 2,925 5,000 3,416 3,420 5,000 5,000 5,000 0254 Printer / Copies 2,095 2,100 1,398 2,100 0 0 0 0255 IS Services / Internal 14,590 15,000 11,250 15,000 0 0 0 0301 Office Supplies 54 1,000 498 1,000 1,000 1,000 1,000 0308 Books and Periodicals 318 600 270 500 600 600 600 0318 Maps and Records 363 600 450 500 600 600 600 0333 All Other Supplies 0 200 0 200 200 200 200 0344 Small Equipment 114 250 0 250 250 250 250 0347 Small Computer Hardware 0 250 304 310 0 0 0 CITY CLERK OPERATIONS 208,265 239,640 165,782 232,250 225,250 225,250 225,250 (14,390) ELECTIONS (0916-705) 0103 Temporary Wages 59,058 24,000 21,127 22,000 52,200 52,200 52,200 0111 Fringes 2,365 1,000 880 920 2,210 2,210 2,210 0202 Outside Printing 5,033 1,000 745 1,000 2,000 2,000 2,000 0203 Postage 16,086 7,500 5,030 5,030 16,000 16,000 16,000 0206 Advertising & Publication 220 500 144 500 500 500 500 0212 Maint of Office Equipment 5,127 5,500 4,664 5,500 5,500 5,500 5,500 0236 Outside Services 10,523 8,000 4,056 5,000 8,000 8,000 8,000 0301 Office Supplies 2,889 1,000 429 1,000 1,000 1,000 1,000 0333 All Other Supplies 694 1,000 803 1,000 1,000 1,000 1,000 0342 Tech Service Supplies 151 3,000 0 3,000 3,000 3,000 3,000 0344 Small Equipment 517 200 0 200 500 500 500 0347 Small Computer Hardware 0 200 0 200 0 0 0 ELECTIONS 102,663 52,900 37,878 45,350 91,910 91,910 91,910 39,010 BOARD OF REVIEW (0917-705) 0103 Temporary Wages 600 1,100 850 850 1,100 1,100 1,100 0111 Fringes 11 20 15 20 20 20 20 0115 Schools/Seminars/Training 0 140 125 130 150 150 150 0203 Postage 0 30 0 0 30 30 30 0206 Advertising & Publication 239 250 223 240 250 250 250 0236 Outside Services 0 200 34 40 200 200 200 0333 All Other Supplies 0 50 0 0 50 50 50 BOARD OF REVIEW 850 1,790 1,247 1,280 1,800 1,800 1,800 10 CITY CLERK 311,778 294,330 204,907 278,880 318,960 318,960 318,960 24,630 Percent Budget Change 8.37% 94 Department/Office: City Clerk Program: General Government Grade/Monthly Grade/Monthly Grade/Monthly Grade/Monthly Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. City Clerk 16 1.00 16 1.00 16 1.00 16 1.00 Deputy Clerk 6 1.00 6 1.00 6 1.00 6 1.00 TOTAL XXX 2.00 XXX 2.00 XXX 2.00 XXX 2.00 CITY OF NEENAH 2026 OPERATING BUDGET SUPPLEMENTARY DETAIL SHEET FOR STAFFING AND SALARIES STAFFING Proposed BudgetCurrent Budget Adopted Budget POSITION TITLE FULL TIME Requested Budget 95 THIS PAGE IS INTENTIONALLY LEFT BLANK 96 2024 2025 2026 % 2026 % 2026 % Actual Budget Requested Increase Proposed Increase Adopted Increase Operating Budget 293,594$ 329,910$ 411,060$ 24.60% 407,960$ 23.66% 407,960$ 23.66% No. of Employees (FTE) 2.60 2.60 2.80 7.69% 2.80 7.69% 2.6 0% Increases (Decreases) to Expenditures Requested Mayor Proposed (3,100)$ Mayor's Comments: The Human Resources Department oversees the Culture and Recognition budget, which supports initiatives such as the annual employee recognition celebration and tuition assistance for one or two employees to participate in the Leadership Fox Cities program. For the 2026 budget, I am recommending a reduction of $3,100 to this budget area, while still maintaining a strong commitment to employee engagement with a remaining allocation of $15,000. Operating Budget Information/Number of Employees DEPARTMENT OF HUMAN RESOURCES AND SAFETY Interim Department Head Heather Barber Major Activities Budget Adjustments Human Resources and Safety areas of responsibility include: policy development, recruitment and selection, benefit administration, advising Department Heads on personnel matters, labor relations, safety programs, worker's compensation, implementation and maintenance of merit/system/performance reviews, employee development, compensation, and employee records management. 97 THIS PAGE IS INTENTIONALLY LEFT BLANK 98 CITY OF NEENAH 2026 OPERATING BUDGET PROGRAM COMMENTS Department/Office: Human Resources and Safety Budget: Human Resources and Safety Program: General Government Submitted by: Heather Barber Goals/Responsibilities: Provides comprehensive personnel administration for all City employees, including recruitment, benefits, safety, policy development, salary administration, and employee relations. Manages employee records, safety programs, training, and workers’ compensation. Ensures compliance with state and federal employment laws, including EEO, FLSA, ADA, and FMLA. Advises leadership, department heads, and supervisors on employment matters, providing guidance to resolve workplace issues and conducting or assisting with investigations. Develops and updates compensation and benefit plans to remain competitive while implementing strategies to control costs. Supports labor relations and negotiations in coordination with the City Attorney. Activities: Oversee all functions of human resources and safety to include recruitment and selection, compensation, employee benefits, worker’s compensation, safety, personnel policies and performance management and discipline. 2025 Accomplishments: • Completed internal audit of filing systems, processes, and records retention to ensure compliance. • Partnered with multiple departments to recruit and onboard personnel for key vacancies, including the Director of Community Development. • Assisted with 2025 Police negotiations resulting in an approved Collective Bargaining Agreement; Fire negotiations remain in progress. • Delivered training to supervisors and staff on policies, records retention, mental health, and safety. • Established an Employee Steering Committee by merging the Culture Team and Advisory Committee to enhance communication between administration and staff. • Transitioned Exemplary Performance Awards into a new annual employee recognition program to support the Culture Initiative. • Collaborated with M3 Insurance to transition to self-insured health coverage, stabilizing claims and premiums. • Coordinated plan design and facility upgrades for the Employee Clinic in partnership with Fire and Engineering, with completion planned in 2027 alongside Station 31 remodel. • Expanded Employee Clinic services and hours to better meet employee needs and reduce insurance claims; oversaw temporary relocation to City Hall during Station 31 updates. • Formed a policy committee to regularly review and update internal policies and procedures. • Advanced safety initiatives in partnership with the SAFE Team. • Coordinated annual audiograms, random drug screenings, and other employee health requirements. • Provided ongoing guidance to leadership on personnel and employee relations matters. • Represented the City by presenting to multiple governing bodies, including Finance and Personnel Committee, City Council, Water Commission, Joint Finance, Fire Commission, Police Commission, Library Board, and Parks & Recreation Commission. 2026 Goals/Plans: The department will continue to maintain compliance standards, advance process standardization, and strengthen the City’s culture initiative. Efforts will focus on expanding supervisory training to support employee retention and enhance safety standards. Health insurance claims will be closely monitored, with resources implemented as needed to control costs. In alignment with Council directives, a salary market analysis will be completed within five years of the 2022 review. Major Increases (Decreases) in 2026 Budget: There was an overall increase to the 2026 budget of $78,050, or 23.66%. Outside services expenses increased by $26,000 as a result of the 2026 Market Study. This expenditure will be covered by a transfer of $26,000 from the Benefit Accrual Fund . This use is appropriate, as employee salaries are a key component of the overall benefit package supported by the fund. The Information Services (IS) expense decreased by $18,000 to $0. Beginning in 2026, the IS Department will transition from operating as an internal service fund to being part of the General Fund. This change aligns IS with other administrative departments—such as Legal, Finance, and Human Resources—which are already included in the General Fund. As a result, departments within the General Fund will no longer be charged for IS services. Only Utilities, Municipal Court, and Neenah-Menasha Fire Rescue will continue to receive an IS services charge. 99 CITY OF NEENAH OPERATING BUDGET FOR FISCAL YEAR 2026 ACCOUNT 2024 2025 2025 YTD 2025 2026 DEPT 2026 2026 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE HUMAN RESOURCES & SAFETY OPERATIONS (1001-707) 0101 Salaries 189,686 205,050 156,432 218,500 238,530 238,530 238,530 0110 Health Insurance 19,440 22,000 21,990 33,000 57,750 57,750 57,750 0111 Fringes 32,175 34,980 26,686 37,280 42,250 42,250 42,250 0115 Schools/Seminars/Training 4,224 4,500 2,500 4,500 4,000 4,000 4,000 0123 Auto Allowance 0 500 56 250 500 500 500 0128 Empl Recognition Awards 168 0 0 0 0 0 0 0203 Postage 91 400 23 250 400 400 400 0206 Advertising & Publication 10,980 7,000 0 0 3,000 3,000 3,000 0207 Dues & Memberships 399 650 319 400 1,000 1,000 1,000 0227 Cellular Telephone 444 450 699 900 900 900 900 0236 Outside Services 9,537 9,000 7,270 9,000 35,000 35,000 35,000 0254 Printer / Copies 2,059 2,300 1,553 2,300 0 0 0 0255 IS Services / Internal 14,670 18,000 13,500 18,000 0 0 0 0264 Drug & Alcohol Testing 2,596 3,000 1,624 3,000 3,000 3,000 3,000 0265 EE Safety Compliance Acct 4,601 5,500 3,661 5,500 5,500 5,500 5,500 0301 Office Supplies 684 1,000 325 1,000 1,000 1,000 1,000 0302 Inhouse Printing 0 30 0 0 30 30 30 0303 Computer Oper Supplies 21 50 0 0 50 50 50 0308 Books and Periodicals 34 50 0 0 50 50 50 0347 Small Computer Hardware 1,785 450 154 250 0 0 0 OPERATIONS 293,594 314,910 236,792 334,130 392,960 392,960 392,960 78,050 Percent Budget Change 24.78% CULTURE & RECOGNITION (1002-707) 0236 Outside Services 0 15,000 6,090 15,000 18,100 15,000 15,000 CULTURE & RECOGNITION 0 15,000 6,090 15,000 18,100 15,000 15,000 0 HUMAN RESOURCES & SAFETY 293,594 329,910 242,882 349,130 411,060 407,960 407,960 78,050 Percent Budget Change 23.66% 100 Department/Office: Human Resources & Safety Program: General Government Grade/Monthly Grade/Monthly Grade/Monthly Grade/Monthly Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. Director 19 1.00 19 1.00 19 1.00 19 1.00 Recruitment/Retention Coord. 9 1.00 9 1.00 9 1.00 9 1.00 HR Admin. Asst 8 0.80 8 0.80 8 0.80 8 0.80 TOTAL XXX 2.80 XXX 2.80 XXX 2.80 XXX 2.80 CITY OF NEENAH 2026 OPERATING BUDGET SUPPLEMENTARY DETAIL SHEET FOR STAFFING AND SALARIES STAFFING Current Budget Adopted Budget POSITION TITLE FULL TIME PART TIME Requested Budget Proposed Budget 101 THIS PAGE IS INTENTIONALLY LEFT BLANK 102 2024 2025 2026 % 2026 % 2026 % * Actual * * Budget " Requested Increase Proposed Increase Adopted Increase Operating Budget 742,016$ 801,270$ 820,910$ 2.45% 820,910$ 2.45% 820,910$ 2.45% No. of Employees (FTE) 5 5 5 0% 5 0% 5 0% reflected in the General Fund * Increases (Decreases) to Expenditures Requested Mayor Proposed -$ Mayor's Comments: Department Head Matthew Schroeder Major Activities Budget Adjustments Operating Budget Information/Number of Employees * The 2024 actual and 2025 budget amounts are recorded in the Internal Service Fund. Beginning in 2026, the budget will be DEPARTMENT OF INFORMATION SYSTEMS The Department is responsible for the coordination of systems development; implementation and operation of the City's automated information systems; the maintenance and operation of the City's VoIP (Voice over IP) phone system; and the maintenance of the Audio/Video system in the Council Chambers. Beginning in 2026, the IS Department will transition from operating as an internal service fund to being part of the General Fund. None 103 THIS PAGE IS INTENTIONALLY LEFT BLANK 104 CITY OF NEENAH 2026 OPERATING BUDGET Department/Office: Information Systems Budget: Information Systems PROGRAM COMMENTS Program: General Government Submitted by: Matthew Schroeder Goals/Responsibilities: Coordinate systems development, implementation and operation of the City’s automated information systems including telephones. Assist the Common Council in setting priorities for coordinated systems applications and operations within City departments. Recommend software applications and hardware for all City departments. Activities: Work with end user departments to coordinate needs, requests and timing of information technology projects. Direct the operation of the City’s network, servers, phone system, security system and broadcast camera system utilizing current technology practices. Research and implement systems as required by end user departments. Design and develop systems and integrations between systems. Acquire and oversee programming services , hardware, software, security, authentication and authorization. Remain knowledgeable of new systems, equipment and technologies. 2025 Accomplishments: • System Security o Implemented Duo for multi-factor authentication for all users, adding protection for our most vulnerable authentication points. Supported by the State and Local Cybersecurity Grant (SLCGP). o Successfully completed IT security audits for financials, CJIS, and PCI compliance. o Started work on improving and updating our business continuity and disaster recover plans. Work will continue into 2026. o Promoted positive cybersecurity behavior to staff through several forms of training and messaging. o Managed several major system upgrades to stay on supported versions of software and hardware. • ERP Systems o Assisted Finance and Community Development Departments with the implementation of Ascent for Land Records Management and Property Tax processing and collection. Integrated the Ascent system with our Central Square ERP system, and our Marketdrive Assessment system. This process began in 2024. o Started the migration of Central Square Naviline ERP system to their cloud hosted version. Implementation expected to be completed in 2026. • Infrastructure and Devices o Completed replacement of end-of-life switches and wireless access points. Replaced approximately 50% of devices. o Completed replacement of many end-of-life door controllers and cameras. More planned for 2026. o Eliminated the Citrix platform and thin clients due to lack of positive ROI. Replaced all thin clients with Windows devices. o Completed transition to Windows 11. Replaced approximately 40% of endpoints with new hardware and upgraded 20% of endpoints to Windows 11. o Replaced approximately 50% of our cellular devices (phones, tablets, hotspots). o Implemented the Airtame conferencing platform in most meeting rooms and implemented several other enhancements to meeting spaces. o Completed fiber installation to Oak Hill Cemetery, the Chapel at Oak Hill, Washington Park, and one traffic cabinet. Eliminated an ISP at both locations and implemented additional security devices. o Replaced leased print devices with new devices. Added follow-me printing and driver management software. o Replaced storage devices at the disaster recover data center. Replaced primary virtualization software to reduce costs and update systems. • Customer Service o Assisted Police Department with replacing in-car video recorders with a new system from Axon. o Assisted Police Department with planning and installing technology to support the new garage. o Assisted Fire and Police Departments with several desk moves to support major remodeling projects. o Assisted GIS Department with a major upgrade to the ArcGIS platform. o Assisted Public Works with implementation of a new fleet management system. o Continued to provide support for all city staff and worked with departments on several smaller projects. • Miscellaneous o Director Schroeder successfully completed the Leadership Fox Cities training class. o Assisted Fire and Public Works Departments with the planning of the Fire Station 31 remodel project. o Performed large clean up and organization of spare parts and tools to support the Employee Clinic moving into part of our department’s space to support the remodel of Fire Station 31. o Assisted HR Department with updates to several policies. 2026 Goals/Plans: • System Security o Implement several new security systems, including management for UPS and switch gear, identity management system, password management system, and IT documentation system. o Continue implementation of Duo for multi-factor authentication. Continue to consolidate authentication of systems to simplify logins for users. 105 CITY OF NEENAH 2025 OPERATING BUDGET Department/Office: Information Systems Budget: Information Systems PROGRAM COMMENTS Program: Internal Service Submitted by: Matthew Schroeder o Improve disaster recovery and business continuity plans. Improve systems documentation. o Review and implement additional security measures to ensure compliance with new CJIS regulations. o Continue to work towards CIS Critical Controls G2 level. o Continue to manage major system upgrades to stay on supported versions of software and hardware. • ERP Systems o Complete migration of Central Square Naviline platform to their cloud hosted version. o Complete the decommissioning of the IBM iSeries platform. o Assist Clerks office with implementation of a new meetings platform. • Infrastructure and Devices o Coordinate and implement a new phone system for all departments. o Install a new air conditioning system at the Police Department to prevent overheating in the wiring closet. Increase monitoring capabilities of all air conditioners. o Replace aging endpoints for several users. Currently estimating 10% of endpoints. o Replace end of life hardware, including primary firewalls, several small servers, cameras, and power distribution units. o Continue to expand the city’s fiber network. Currently planning to add routes to Arrowhead Park, Cecil Street Garage, Southview Park, Kimberly Point Lighthouse, additional strands to Police, and several traffic cabinets. Perform an audit of all city-owned fiber to identify potential issues, update documentation, and assist with future planning. • Customer Service o Assist Fire and Public Works Departments with technology needs for the Fire Station 31 remodel. o Improve end user self-help options and documentation. o Continue to provide support for all city staff and work with departments on any projects with a technology impact. • Miscellaneous o Complete the decommissioning of the Lotus Notes platform. o Implement a new on-call process to provide improved off-hours support. o Transition responsibilities and bring on a new staff member, with the expected retirement of a long-time employee. Major Increases (Decreases) in 2026 Budget: Beginning in 2026, the IS Department will transition from operating as an internal service fund to being part of the General Fund. This change aligns IS with other administrative departments —such as Legal, Finance, and Human Resources—which are already included in the General Fund. As a result, departments within the General Fund will no longer be charged for IS services. Only Utilities, Municipal Court, and Neenah-Menasha Fire Rescue will continue to receive an IS services charge. Salaries/Health Insurance/Fringes: Increased to support expected wage increases. Small Computer Hardware (0347): Previously, each department budgeted an amount for small computer hardware to replace items such as monitors, keyboards, mice and cables. In 2026, we are removing the amount budgeted for each department and centralizing this cost to just Information Systems’ budget. This cumulative cost will then be split to each department as part of their IS Service Fee (0255). Overall cost should remain neutral; this is just being allocated differently than in the past. This will simplify our budgeting process and minimize management overhead for maintaining spare parts and ordering replacements for low-cost items. On-Call Phone: Increased Cellular budget to support an on-call phone. Printer Leases: Anticipating 15% increase to printer leases with a new printer lease contract. Minor changes of note: Moved membership fees for Wiscnet out of Internet Access Services (0263), and into Dues and Memberships (0207). Increased Internet Access Services (0263) to support additional backup internet connections. Moved vendor support hours from Outside Software Services (0235) to Outside Services (0236). Projected increase in pole rental fees in Rental (0251). Increase Office Supplies (0301) to help cover additional tools. General increases to Building Maintenance and Utilities for supporting the Backup Data Center at Fire 31. 106 CITY OF NEENAH OPERATING BUDGET FOR FISCAL YEAR 2026 ACCOUNT 2024 2025 2025 YTD 2025 2026 DEPT 2026 2026 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE INFORMATION SYSTEMS OPERATIONS (1701-708) 0101 Salaries 0 0 0 0 432,610 432,610 432,610 0110 Health Insurance 0 0 0 0 96,250 96,250 96,250 0111 Fringes 0 0 0 0 76,130 76,130 76,130 0115 Schools/Seminars/Training 0 0 0 0 7,500 7,500 7,500 0123 Auto Allowance 0 0 0 0 450 450 450 0203 Postage 0 0 0 0 50 50 50 0207 Dues & Memberships 0 0 0 0 2,300 2,300 2,300 0210 Maint of Hardware 0 0 0 0 15,000 15,000 15,000 0218 Maint of Software 0 0 0 0 29,100 29,100 29,100 0227 Cellular Telephone 0 0 0 0 2,000 2,000 2,000 0235 Outside Software Services 0 0 0 0 15,000 15,000 15,000 0236 Outside Services 0 0 0 0 18,000 18,000 18,000 0251 Rental 0 0 0 0 5,000 5,000 5,000 0254 Printer / Copies 0 0 0 0 35,000 35,000 35,000 0263 Internet Access Services 0 0 0 0 14,500 14,500 14,500 0301 Office Supplies 0 0 0 0 1,000 1,000 1,000 0347 Small Computer Hardware 0 0 0 0 30,000 30,000 30,000 OPERATIONS 0 0 0 0 779,890 779,890 779,890 779,890 TRAINING/REDUNDANT DATA (1710-708) 0214 Maintenance of Buildings 0 0 0 0 3,500 3,500 3,500 0222 Electricity 0 0 0 0 4,800 4,800 4,800 0223 Natural Gas 0 0 0 0 2,000 2,000 2,000 0224 Water & Sewer 0 0 0 0 330 330 330 0225 Commercial Dumpster 0 0 0 0 50 50 50 0226 Storm Water 0 0 0 0 340 340 340 TRAINING/REDUNDANT DATA 0 0 0 0 11,020 11,020 11,020 11,020 CAPITAL OUTLAY (1781-708) 8114 Computer Software Outlay 0 0 0 0 10,000 10,000 10,000 8115 Computer Hardware Outlay 0 0 0 0 20,000 20,000 20,000 CAPITAL OUTLAY 0 0 0 0 30,000 30,000 30,000 30,000 INFORMATION SYSTEMS 0 0 0 0 820,910 820,910 820,910 820,910 Percent Budget Change 0.00% 107 Department/Office: Information Systems Program: General Governmant Grade/Monthly Grade/Monthly Grade/Monthly Grade/Monthly Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. Director 19 1.00 19 1.00 19 1.00 19 1.00 Network Administrator 13 1.00 13 1.00 13 1.00 13 1.00 Programmer/Analyst 12 2.00 12 2.00 12 2.00 12 2.00 PC/Network Specialist 9 1.00 9 1.00 9 1.00 9 1.00 TOTAL XXX 5.00 XXX 5.00 XXX 5.00 XXX 5.00 Current Budget Adopted Budget POSITION TITLE Proposed Budget CITY OF NEENAH 2026 OPERATING BUDGET SUPPLEMENTARY DETAIL SHEET FOR STAFFING AND SALARIES FULL TIME STAFFING Requested Budget 108 2024 2025 2026 % 2026 % 2026 % Actual Budget Requested Increase Proposed Increase Adopted Increase Operating Budget 290,835$ 366,210$ 366,330$ 0.03% 366,330$ 0.03% 366,330$ 0.03% No. of Employees (FTE) * 0.95 1.85 1.85 0% 1.85 0% 1.95 5.41% Manager and the Custodian allocated to the Public Library budget. Additionally, 5% of the Custodian’s personnel services costs are allocated to the Police budget. Increases (Decreases) to Expenditures Requested Mayor Proposed -$ Mayor's Comments: MUNICIPAL ADMINISTRATION BUILDING Operating Budget Information/Number of Employees Budget Adjustments Department Head Gerry Kaiser Major Activities The Department is responsible for the operation and maintenance of the City Administration Building (City Hall). This includes all building and grounds upkeep, utilities, cleaning, janitorial and furnishings. * There are 2 full time employees in this department, however this includes 5% of the personnel services costs for both the Building 109 THIS PAGE IS INTENTIONALLY LEFT BLANK 110 CITY OF NEENAH 2026 OPERATING BUDGET Department/Office: Public Works Budget: Municipal Building Operations PROGRAM COMMENTS Program: General Government Submitted by: Gerry Kaiser Municipal Building (010-1801) Goals/Responsibilities: Maintain and repair the City Administration Building and provide technical advice for other City buildings. Contract for centralized purchases of common custodial services and maintenance supplies. Inspect and maintain mechanical equipment. 2025 Accomplishments: • Completed HVAC system upgrade for the second floor. • Addressed substantial crack in storm drainpipe. • Continued arrangements to record Common Council meetings. 2026 Goals/Plans: • Continue addressing handicapped accessibility issues. • Complete projects identified in the capital improvement program. Major Increases (Decreases) in 2026 Adopted Budget: • Reduced Telephone budget. Training Center/Redundant Data Center (010-1802) Goals/Responsibilities: Maintain and repair the Training Center/Redundant Data Center located in Fire Station 31 in coordination with NMFR and the Health Clinic. 2025 Accomplishments: • Maintained facility. 2026 Goals/Plans: • Maintain facility. • Continue to coordinate maintenance of Training Center with Information Systems and Neenah -Menasha Fire Rescue. Major Increases (Decreases) in 2026 Budget: None. Maintained budget levels as typical even though the Fire 31 remodel should reduce most costs assigned to this budget. Monument Maintenance (010-1803) Goals/Responsibilities: Maintain and repair the City’s monuments, including the Clock Tower and streetscape sculptures. 2025 Accomplishments: • Maintained items as appropriate. 2026 Goals/Plans: • Maintain items as appropriate. Major Increases (Decreases) in 2026 Budget: None 111 CITY OF NEENAH 2026 OPERATING BUDGET Department/Office: Public Works Budget: Municipal Building Operations PROGRAM COMMENTS Program: General Government Submitted by: Gerry Kaiser Capital Outlay (010-1881) Goals/Responsibilities: Purchase furniture and other eq1uipment as needed to maintain an efficient and ergonomic work environment. 2025 Accomplishments: • Purchased furniture and equipment as per budget. 2026 Goals/Plans: • Purchase equipment as per budget. Major Increases (Decreases) in 2026 Budget: None 112 CITY OF NEENAH OPERATING BUDGET FOR FISCAL YEAR 2026 ACCOUNT 2024 2025 2025 YTD 2025 2026 DEPT 2026 2026 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE MUNICIPAL BUILDING OPERATIONS (1801-709) 0101 Salaries 87,075 105,690 71,174 100,670 104,450 104,450 104,450 0110 Health Insurance 12,760 37,620 28,260 37,620 30,160 30,160 30,160 0111 Fringes 14,021 22,190 14,943 21,160 21,570 21,570 21,570 0213 Maint of Motor Vehicles 5 0 26 30 0 0 0 0214 Maintenance of Buildings 39,199 32,000 28,050 32,000 32,000 32,000 32,000 0216 Maint of Operating Equip 0 2,000 1,061 2,000 2,000 2,000 2,000 0219 Maintenance of Land 1,994 0 0 0 0 0 0 0221 Telephone 7,888 11,000 5,224 7,000 8,000 8,000 8,000 0222 Electricity 51,087 59,000 36,913 59,000 62,000 62,000 62,000 0223 Natural Gas 6,088 16,000 7,182 16,000 16,800 16,800 16,800 0224 Water & Sewer 3,465 3,700 5,877 8,000 8,710 8,710 8,710 0225 Commercial Dumpster 1,039 1,100 808 1,100 1,100 1,100 1,100 0226 Storm Water 1,470 1,540 1,181 1,580 1,660 1,660 1,660 0227 Cellular Telephone 268 0 388 640 980 980 980 0236 Outside Services 20,156 16,000 14,303 16,000 17,000 17,000 17,000 0237 Pest Control 1,102 1,000 1,041 1,050 1,000 1,000 1,000 0293 Maint of Motor Veh/Fleet 2,543 3,130 2,348 3,130 3,120 3,120 3,120 0294 Oil and Fluids/Fleet 76 0 0 0 0 0 0 0301 Office Supplies 105 100 0 100 100 100 100 0302 Inhouse Printing 0 10 0 0 0 0 0 0306 Cleaning/Janitor Supplies 6,592 9,000 4,113 9,000 9,000 9,000 9,000 0310 Gasoline & Oil 2,034 2,100 1,508 2,100 2,140 2,140 2,140 0313 Vehicle Maint Supplies 0 50 0 0 0 0 0 0314 Building Maint. Supplies 997 4,000 3,301 4,000 4,000 4,000 4,000 0315 Land Maintenance Supplies 572 1,000 0 1,000 1,000 1,000 1,000 0316 Equip. Maint. Supplies 69 300 0 300 300 300 300 0319 Safety Supplies 0 2,000 0 2,000 2,000 2,000 2,000 0320 Small Tools 1,758 2,500 835 2,500 2,500 2,500 2,500 0333 All Other Supplies 2,454 2,500 2,070 2,500 2,500 2,500 2,500 0344 Small Equipment 0 1,000 952 1,000 1,000 1,000 1,000 0345 Shop Supplies 1,059 1,000 792 1,000 1,000 1,000 1,000 OPERATIONS 265,876 337,530 232,350 332,480 336,090 336,090 336,090 (1,440) TRAINING/REDUNDANT DATA (1802-709) 0214 Maintenance of Buildings 1,783 3,000 1,236 3,000 3,000 3,000 3,000 0216 Maint of Operating Equip 0 200 0 200 200 200 200 0219 Maintenance of Land 0 150 0 150 150 150 150 0222 Electricity 4,391 4,500 3,022 4,500 4,730 4,730 4,730 0223 Natural Gas 1,338 1,900 1,018 1,900 2,000 2,000 2,000 0224 Water & Sewer 297 320 195 320 350 350 350 0225 Commercial Dumpster 38 40 29 40 40 40 40 0226 Storm Water 296 260 238 320 340 340 340 0236 Outside Services 1,971 1,400 1,453 1,460 1,400 1,400 1,400 0237 Pest Control 129 120 60 120 120 120 120 0306 Cleaning/Janitor Supplies 389 300 0 300 300 300 300 0314 Building Maint. Supplies 481 100 0 100 100 100 100 0333 All Other Supplies 42 50 0 50 50 50 50 TRAINING/REDUNDANT DATA 11,155 12,340 7,251 12,460 12,780 12,780 12,780 440 113 CITY OF NEENAH OPERATING BUDGET FOR FISCAL YEAR 2026 ACCOUNT 2024 2025 2025 YTD 2025 2026 DEPT 2026 2026 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE MONUMENT MAINTENANCE (1803-709) 0102 Hourly Wages 0 0 99 100 0 0 0 0111 Fringes 0 0 21 30 0 0 0 0222 Electricity 2,349 2,150 1,267 2,150 2,260 2,260 2,260 0226 Storm Water 84 90 68 90 100 100 100 0236 Outside Services 4,421 7,000 8,767 8,770 8,000 8,000 8,000 0333 All Other Supplies 0 100 0 100 100 100 100 MONUMENT MAINTENANCE 6,854 9,340 10,222 11,240 10,460 10,460 10,460 1,120 CAPITAL OUTLAY (1881-709) 8108 Office Furniture & Equip. 4,615 5,000 2,613 5,000 5,000 5,000 5,000 8133 All Other Equipment 2,335 2,000 133 2,000 2,000 2,000 2,000 CAPITAL OUTLAY 6,950 7,000 2,746 7,000 7,000 7,000 7,000 0 MUNICIPAL BUILDING 290,835 366,210 252,569 363,180 366,330 366,330 366,330 120 Percent Budget Change 0.03% 114 Department/Office: Public Works/Municipal Building Program: General Government Grade/Monthly Grade/Monthly Grade/Monthly Grade/Monthly Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. Buildings Manager 11 0.95 11 0.95 11 0.95 11 0.95 Building Custodian 7 0.90 7 0.90 7 0.90 7 0.90 TOTAL XXX 1.85 XXX 1.85 XXX 1.85 XXX 1.85 CITY OF NEENAH 2026 OPERATING BUDGET SUPPLEMENTARY DETAIL SHEET FOR STAFFING AND SALARIES Proposed Budget POSITION TITLE FULL TIME STAFFING Current Budget Adopted BudgetRequested Budget 115 THIS PAGE IS INTENTIONALLY LEFT BLANK 116 2024 2025 2026 % 2026 % 2026 % Actual Budget Requested Increase Proposed Increase Adopted Increase Operating Budget 8,122,434$ 8,661,350$ 8,503,410$ -1.82% 8,488,410$ -2.00% 8,507,410$ -1.78% No. of Employees (FTE) * 57.20 54.58 54.58 0% 54.58 0% 57.2 4.80% * Not included in this total is 1 Investigator and 1 Traffic Safety Officer. These 2 positions have been frozen for the current Union contract. Increases (Decreases) to Expenditures Requested Mayor Proposed (15,000)$ Mayor's Comments: Council Adopted Amendment: 19,000$ Add four (4) crossing guards back into the Police operating budget, increasing the budget by $19,000 After compiling budget requests from all departments and reviewing the impact on the budget as a whole, I asked the Police Department to identify specific reductions in their line item budgets to assist in balancing the 2026 budget. As a result, I am recommending a $15,000 reduction from the Police Operations budget. The line item breakdown is listed below: The Police Department is committed to the City's goal of enhancing the quality of life in Neenah. We provide the historical core functions of policing - protecting lives and property - and add an emphasis on protecting rights, as well. Our operating philosophy recognizes our reliance upon community participation and interaction. Our operating philosophy recognizes our reliance upon community participation and interaction. Most of our programs are community partnerships. Our primary services include neighborhood policing, crime prevention, criminal investigation, traffic and pedestrian safety, and order maintenance. Supporting programs and services include animal control, nuisance abatement, neighborhood watch, "Charlie Check-First", school crossing guards, school liaison officers, honor guard, and many others. We staff a full-time crime prevention officer, a drug enforcement officer, two school liaison officers, a training officer, traffic safety officer, behavioral health officer, on-call emergency response and tactical teams, and an investigative team, as well as many other specialty assignments. Operating Budget Information/Number of Employees Department Head Aaron Olson Major Activities Budget Adjustments NEENAH POLICE DEPARTMENT 117 THIS PAGE IS INTENTIONALLY LEFT BLANK 118 CITY OF NEENAH 2026 OPERATING BUDGET REQUEST Department/Office: Police Budget: Police Operations PROGRAM COMMENTS Program: Public Safety Submitted by: Aaron L. Olson Goals/Responsibilities We are Neenah’s Guardians. We keep our community safe; while respecting the rights and dignity of every person we have contact with, whether victim, witness or suspect. The two major emphases of our department are: to treat all people with dignity and respect and to have out-of-squad-car experiences with our community. Activities In 202 5, the Neenah Police Department hired three new patrol officers , two new Community Service Aides , an Executive Assistant, Code Enforcement Specialist, and added a CSA Supervisor. Most of our regular activities can be divided into four primary categories: Crime Control • Respond to and stop active criminal activity • Investigate and document past crimes • Make criminal arrests and referrals • Provide courtroom testimony • Present crime prevention strategies • Conduct security surveys • Engage in preventive patrols • Educate public about crimes/criminals/trends • Post requests for information on social media • Assist other agencies in crime responses • Train employees • Maintain approved force options Traffic Safety • Investigate and document traffic collisions • Correct traffic hazards • Respond to traffic complaints • Monitor/reduce speeds • Control drunken driving • Issue traffic citations and warnings • Engage in high-visibility patrols • Educate the public about traffic safety • Confirm driver license status • Provide traffic direction • Conduct focused traffic initiatives • Conduct speed surveys • Share data with City Traffic Engineer Quality-of-Life Maintenance • Resolve neighbor disputes • Provide stand-by services • Conduct vacation checks • Enforce miscellaneous ordinance violations • Unlock vehicles • Conduct animal control activities • Manage nuisance abatement program • Enforce parking violations • Provide lost/found services Community Engagement • Promote department services to the public • Maintain strong news media relations • Conduct citizens’ academies • Present self-defense classes • Maintain strong relations with schools, employers and community groups • Participate in parades and special events • Conduct station tours • Participate in community events • Maintain a vibrant social media presence • Participate in classroom presentations 119 CITY OF NEENAH 2026 OPERATING BUDGET REQUEST Department/Office: Police Budget: Police Operations PROGRAM COMMENTS Program: Public Safety Submitted by: Aaron L. Olson 2025 Accomplishments (January to August 2025) We have continued our efforts to initiate “out-of-squad” contacts that provide friendly, high-visibility connections with citizens. Other accomplishments over the past year include the following: • Created and hosted our own Citizen's Police Academy to help our citizens understand law enforcement procedures and policies • Started a Chaplain's program • Finished storage shed to house PD equipment and free up space for other departments in City storage facilities • Finished phase II of patrol room, patrol supervisor offices, and miscellaneous internal offices • Finished phase III of office upgrades to create a more efficient work environment in our records area and the Chief's conference room • Added a CSA supervisor • Continued to enhance the Department's employee wellness program • Utilized the Meridian Rapid Defense Barrier System to help protect our community during special events and added events to attend/protect including the Farmer's Market, afternoon and evening concerts • Continued researching the history of the Neenah Police Department • Continued to enhance the Department's mentorship program • Participated in the annual Police Lights of Christmas events • Continued participation in the Wisconsin's Law Enforcement Death Response (LEDR) Team • Played a leadership role in the Special Olympics, Rotary, Leadership Fox Cities, YMCA, Fox Valley Tech Criminal Justice Advisory Board, Youth Go and Friendship Place • Participated in all Child Ab duction Review Team (CART) meetings /tabletops, Child Death Review Team meetings, Child Abduction Response Team meetings, Tri -County Sexual Assault Review Team and Internet Crime Against Children Task Force (ICAC) and many more teams and committees • Worked to enhance our Wisconsin Incident Based Reporting (WIBRS) compliancy • Worked to enhance our partnership with the Neenah Animal Shelter • Participated in city-wide emergency operations training • Streamlined report process to make it more time efficient, which is an ongoing task • Conducted forensics interviews and participated in statewide peer reviews • Improved the Department's lost and found program • Further enhanced the Crime Analyst position to track and analyze crime trends • Solicited feedback from citizens • Continued to conduct thorough use-of-force investigations • Improved our bias training • Hosted Neenah's Night Out (8/5/2025) • Participated in active shooter training with other local law enforcement agencies • Hired three new police officers and sent one of them to the Police Academy • Hired two new Community Service Aides • Continued our voluntary fitness incentive challenge program • Completed a complete internal audit of our evidence facilities, which resulted in 100% accuracy • Continued to diversify our social media outreach • Conducted numerous traffic initiatives, educating motorists and pedestrians on traffic laws and safety. • Sent one supervisor to the Wisconsin Command College • Sent one supervisor to FBI National Academy • Sent employees to various training courses and seminars to enhance their skills and knowledge • Maintained our accreditation status • Hosted first outside training conference in the training center in exchange for free spots in conference • Added two more Hybrid squads to fleet to decrease fuel costs and decrease carbon footprint 120 CITY OF NEENAH 2026 OPERATING BUDGET REQUEST Department/Office: Police Budget: Police Operations SUPPLEMENTARY DETAIL WORKSHEET FOR GENERAL EXPENSE & CAPITAL OUTLAY Program: Public Safety Submitted by: Aaron L. Olson 2026 Goals/Plans • Continue to build on our Neighborhood Policing strategy • Train additional officers on bike patrol • Send one supervisor to the Wisconsin Command College • Send two supervisors to the Leading Police Organization school (LPO) • Send one member to Leadership Fox Cities • Continue to enhance our Citizen’s Police Academy to help our citizens understand law enforcement procedures and policies • Keep expenses at or below median for municipalities with a population of 17,500 -30,000 • Add two more marked hybrid squads to fleet to save fuel and decrease carbon emissions • Replace and update locker rooms Major Increases (Decreases) in 2026 Budget Request: Overall decrease of $164,210 from the 2025 budget – main factors attributable to this decrease are: • $12,500 decrease in Overtime (0104) due to no retirements projected and anticipating being at full staff • $6,000 decrease in Training (0115) due to less new hires and additional $3,000 decrease Mayor recommendation • $3,000 decrease in Clothing Allowance (0117) per Mayor recommendation • $3,000 decrease in Maintenance of Buildings (0214) per Mayor recommendation • $8,270 increase in Electricity (0222) due to the new shed and estimated overbudget in 2025 • $5,690 increase in Cellular Telephones (0227) per Information Technology Department • $10,400 increase in Outside Services (0236) due to contracted employees and services • $1,000 decrease in Janitor Supplies (0306) per Mayor recommendation • $2,000 decrease in Safety Supplies (0319) per Mayor recommendation • $9,000 decrease in Small Equipment (0344) due to training center being complete • $3,000 decrease in Employee Wellness (0350) per Mayor recommendation • In addition, the Information Services (IS) expense decreased by $221,400 to $0. Beginning in 2026, the IS Department will transition from operating as an internal service fund to being part of the General Fund. This change aligns IS with other administrative departments—such as Legal, Finance, and Human Resources— which are already included in the General Fund. As a result, departments within the General Fund will no longer be charged for IS services. Only Utilities, Municipal Court, and Neenah-Menasha Fire Rescue will continue to receive an IS services charge. 121 CITY OF NEENAH 2026 OPERATING BUDGET REQUEST Department/Office: Police Budget: Police Capital Outlay SUPPLEMENTARY DETAIL WORKSHEET FOR GENERAL EXPENSE & CAPITAL OUTLAY Program: Public Safety Submitted by: Aaron L. Olson Object Code No. Description and Justification Detail Amounts Within Object Total of Object Code 8108 Office Furniture and Equipment Office Furniture Replacement Replacement of chairs, tables, and desks as necessary $5,000 $5,000 8113 Communication Equipment One New Portable Radio $7,000 $7,000 8133 All Other Equipment Batshields (Patrol) x2 Replace two expired patrol based ballistic shields, $3,250 each Squad Cameras x10 Replacing old devices, $600 each Rifles x4 Replacing older weapon platforms, $1,400 each Laser Device (Handheld Speed Measurement) Replacing one older measurement unit, $1,600 each Facial Recognition Software Investigative tool only uses jail booking photographs - 1 year subscription $6,500 $6,000 $5,600 $1,600 $4,000 $23,700 122 CITY OF NEENAH 2026 OPERATING BUDGET REQUEST Department/Office: Police Budget: Police Firing Range PROGRAM COMMENTS Program: Public Safety Submitted by: Aaron L. Olson POLICE FIRING RANGE (2103-711) Goals/Responsibilities Our firing range budget provides for use-of-force training in firearms, less lethal weapons and other defensive tools. Our officers are trained to State standards and industry best practices to handle a full spectrum of force incidents, including active shooters. Many of our employees are also involved in training students at Fox Valley Technical College. We are recognized as a leading training agency in the state by the Department of Justice Training and Standards Bureau. Activities • Range dry-fire exercises • Reloading and malfunction drills • Simulation (non-lethal training ammunition) exercises (marking cartridges) • SIRT training (non-live fire that uses lasers to identify shot placement) • Scenario and isolation exercises • Active shooter team responses, including inter-departmental training • Moving target drills • Movement and cover exercises • Less-lethal force and changing force drills • Hostage rescue tactics training 2025 Accomplishments • Maintained 100% compliance with State of Wisconsin Handgun Standards • Hosted our first training conference • Continued to implement Micro Red Dot Sight (MRDS) program for duty use of handguns • Completed range squad training 2026 Goals/Plans • Maintain 100% compliance with State of Wisconsin Handgun Standards • Maintain 24+ hours of continued training for all sworn members • Continue to transition officers to Micro Red Dot Sight (MRDS) system on their handguns • Utilize a vehicle in the new range for officer shooting/fighting around vehicles quarterly shoot Major Increases/Decreases in 2026 Budget Request Overall decrease of $15,010 from the 2025 budget – main factors attributable to this decrease are: • $7,000 decrease to Targets & Ammunition (0239) due to lower need of targets • $15,510 decrease to All Other Supplies (0333) due to Firing Range being completed 123 CITY OF NEENAH 2026 OPERATING BUDGET REQUEST Department/Office: Police Budget: School Liaison Program PROGRAM COMMENTS Program: Public Safety Submitted by: Aaron L. Olson SCHOOL LIAISON PROGRAM (2104-711) Goals/Responsibilities: The School Resource Officer (SRO) program is our strongest partnership program. It provides educational and preventive opportunities for our children that reduce their involvement in drugs, gangs , and crime. It also works to identify and prevent crimes against children. Our SRO program is perhaps our most successful community program within the department. Activities: • Conduct daily patrols in and around schools • Give classroom presentations • Investigate and document crimes • Act as juvenile law expert for the department • Monitor and enforce truancy violations • Participate in school board meetings as requested by the district • Testify in expulsion hearings • Provide security at school events/games • Respond to reports of crimes/disturbances in schools • Conduct parking lot checks and school parking enforcement • Serve as a liaison between the police department, Neenah Joint School District and Winnebago County Human Services • Welfare checks - work with school staff on mental health aspect for students • Work with the Threat Assessment Team to streamline and modify the District's threat assessment process • Continued to work on safety protocols for the District; "I Love You Guys" Foundation 2025 Accomplishments: (These statistics are only from January to June 202 5) • Responded to 285 calls for service around the schools and district during these months. o Of those 285 calls, SROs investigated or assisted with 13 sexual assault cases. These large investigations require advanced training and careful coordination with the school district and families. • Issued 35 summons/citations to enforce various ordinance violations in the school district. • Gave numerous presentations included a 4th amendment presentation to every 8th grader (~500 students), a sex crimes presentation to every 8th grader (~500 students), a responsibility safety talk (~246 kids) and numerous other smaller presentations. • Provided law enforcement presence at school socials and community nights. • Assisted Fox Crossing Police Department and the High School with spring graduation events. • Contributed as members of the District Emergency Operations Planning Committee. • Continued to develop professional relationships with new administrators in the district. • Attended ALICE trainings to add a new level of safety to all schools in the district. They have been working on trying to incorporate this training in future safety planning. • Investigated numerous tips from "Speak up - Speak Out" which required coordination with the school district's mental health coordinator. • Began to implement new safety procedures for the school district including planning reunification exercises. • Continued to attend other specialized SRO trainings and conferences around the state. • Worked with the Threat Assessment Team to streamline and modify the district's threat assessment process. • Worked with various other agencies who needed to meet with NJSD students. • Started a new system putting a link on the student's Chromebook where they could request to meet with an SRO. • Began vaping diversion education for all 4th graders. 124 CITY OF NEENAH 2026 OPERATING BUDGET REQUEST Department/Office: Police Budget: School Liaison Program PROGRAM COMMENTS Program: Public Safety Submitted by: Aaron L. Olson 2026 Goals/Plans: • Continue our excellent working relationship with the NJSD, including enhancing relationships with new staff and all students. • Work to improve safety protocols and standards. This includes routine tabletop exercise and trainings. In addition, focus additional training on reunification and implementing new ideas gained from the ALICE training. • Continue to stay consistent with state level SRO standards. • Take a detailed and focused approach to a vape diversion program in the middle school. • Implement and start utilizing a new "SROApp". This will allow SROs to better track their daily activities and allow the school district to see real time statistics. • Implement new sextortion trainings to students in the middle school. • Rotate between all elementary schools each day regarding spending time with staff and students in the morning hours. • Track time usage on an SRO application. Major Increases/Decreases in 2026 Budget Request: • The Information Services (IS) expense decreased by $13,200 to $0. Beginning in 2026, the IS Department will transition from operating as an internal service fund to being part of the General Fund. This change aligns IS with other administrative departments —such as Legal, Finance, and Human Resources —which are already included in the General Fund. As a result, departments within the General Fund will no longer be charged for IS services. Only Utilities, Municipal Court, and Neenah-Menasha Fire Rescue will continue to receive an IS services charge. • • IS Service/Internal (0255) Increase of $77,080 per the IS Department budget projections 125 CITY OF NEENAH 2026 OPERATING BUDGET REQUEST Department/Office: Police Budget: Police Crossing Guards PROGRAM COMMENTS Program: Public Safety Submitted by: Aaron L. Olson POLICE CROSSING GUARDS (2105-711) Goals/Responsibilities: The Crossing Guard Program manages the safe movement of pedestrian students before and after school through high-volume traffic locations. Activities: • Staff 14 regular locations twice per day • Report traffic violations to patrol • Tabulate number of children crossing at each location • Review crossing patterns for justification of positions 2025 Accomplishments: • Conducted hiring process for additional crossing guards • Completed an evaluation for each crossing guard • Trained several new crossing guards • Continued with annual training of safely crossing children • Recognized our members in 2025 for Crossing Guard Appreciation Week • Maintained a pool of several alternate crossing guards to fill open shifts • Successfully transferred leadership of the program from the Community Policing Liaison to the Community Service Supervisor 2026 Goals/Plans: • Monitor traffic changes caused by detours, construction, etc. for impact on student safety • Share information with the Public Works Director to identify crossing guard locations that should be created, eliminated, or adjusted. • Work with the Public Works Director to make environmental changes with school crossing areas to make them safer and more efficient. • Continue with annual evaluations for each crossing guard after the 2025-2026 school year • Continue with annual training of safely crossing children Major Increases/Decreases in 2026 Budget Request: Overall decrease of $19,160 from the 2025 budget – This reduction is primarily due to changes in the crossing guard program. After ongoing evaluation, it was determined that a reduction in the number of staffed crossing guard locations from 14 to 10 would be an appropriate change. Several key factors contributed to this change: 1. Recruitment and retention challenges affecting the ability to staff all locations. 2. Reassessment of crossing locations utilizing Safe Routes to School resources to ensure efficiency and safety. 3. Installation of new technology at several intersections, including traffic lights with audible crossing signals, which enhance pedestrian safety and reduce the need for manual crossing assistance. A comprehensive evaluation of the program is planned for 2026 to ensure it continues to meet community needs effectively. 126 CITY OF NEENAH 2026 OPERATING BUDGET REQUEST Department/Office: Police Budget: CSA/Animal Control PROGRAM COMMENTS Program: Public Safety Submitted by: Aaron L. Olson CSA/ANIMAL CONTROL (2107-711) Goals/Responsibilities: The Community Service Aide (CSA) program improves our ability to provide valued services to our community. CSA duties are limited to tasks that do not require a sworn officer. Additionally, we have found the CSA program is one of our best means of recruitment for sworn officer positions. We intend to grow the program and further enhance our recruitment ability for the future. The CSA employees are also our parking enforcement officers, but those activities and associated costs are addressed under the parking budget. Activities: • Complete reports for non-criminal incidents • Investigate and document animal complaints • Enforce parking regulations • Take lost/found property reports • Manage found bike inventory • Provide fingerprinting services, as needed • Perform traffic control • Assist at community events/parades • Transport large property items to station • Conduct vacation checks • Enforce nuisance ordinances • Assist disabled motorists 2025 Accomplishments: • Provided more regularly scheduled coverage for parking enforcement and CSA staffing • Became fully staffed • The position of CSA Supervisor was added • Focused on the standardization of CSA training • Added an animal holding pen at the police department in an effort to reduce our costs with the Neenah Animal Shelter. Our current rate for reuniting animals brought to the PD with their owners is 78% since its inception in mid-April. 2026 Goals/Plans: • Complete the update of the CSA Training manual • Provide more standardization for CSA training • Provide more training resources available to the CSAs, particularly to aid in the transition to patrolling on their own • Continue to provide more regularly scheduled coverage for parking enforcement and CSA staffing • Increase training to better prepare CSAs for future jobs in law enforcement Major Increases/Decreases in 2026 Budget Request: The overall increase of $59,490 from the 2025 budget is primarily due to efforts to maintain salary competitiveness with comparable agencies. 127 K9 PROGRAM (2109-711) Goals/Responsibilities: The K9 Program exists as an enhancement to the patrol effort. The K9 Program provides a unique tool for locating contraband, recovering evidence, controlling subjects and finding subjects. Activities: • Conduct drug searches during search warrant execution • Conduct drug sniffs on traffic stops • Conduct school searches • Assist in clearing buildings and conducting large searches • Participate in community events and public appearances • Train with other K9 teams several times per month 2025 Accomplishments: • Due to the passing of K9 Bobby in January of 2024 and the retirement of K9 Cam in May of 2024, there are no major accomplishments to list. • Held K9 Handler process and working with two candidates to prepare one of them for this role 2026 Goals/Plans: • Assign an officer to the position of K9 Handler • Transition Patrol Lieutenant to K9 Unit Supervisor • Organize an annual fundraising event Major Increases/Decreases in 2026 Budget Request: • The Information Services (IS) expense decreased by $ 7,000 to $0. Beginning in 2026, the IS Department will transition from operating as an internal service fund to being part of the General Fund. This change aligns IS with other administrative departments —such as Legal, Finance, and Human Resources —which are already included in the General Fund. As a result, departments within the General Fund will no longer be charged for IS services. Only Utilities, Municipal Court, and Neenah-Menasha Fire Rescue will continue to receive an IS services charge. CITY OF NEENAH 2026 OPERATING BUDGET REQUEST Department/Office: Police Budget: K9 Program PROGRAM COMMENTS Program: Public Safety Submitted by: Aaron L. Olson 128 CITY OF NEENAH 2026 OPERATING BUDGET REQUEST Department/Office: Police Budget: Code Enforcement PROGRAM COMMENTS Program: Public Safety Submitted by: Aaron L. Olson CODE ENFORCEMENT (2106-711) Goals/Responsibilities: The purpose of this position is to provide general code enforcement functions and to administer and enforce municipal code pertaining to property maintenance and quality of life (i.e., junk and debris; junked, unlicensed, and improperly parked vehicles/trailers; signs; long grass; snow removal; vision clearance; dwelling maintenance; etc.). With these types of violations being one of the top complaints from citizens, it is essential to have a dedicated person to handle these types of complaints and to be pr oactive and address issues before they become bigger issues. Activities: • Plans and coordinates inspection work assignments and scheduling. • Receives and investigates code enforcement complaints from members of the public, as well as other city officials. • Proactively patrols looking for code enforcement violations, sometimes focusing on a specific type of violation or a specific area of the city. • Educates residents, property owners and businesses on municipal code and works on gaining compliance for violations. • Takes enforcement action as needed in the form of violation notices, administrative fees, municipal citations, and long form citations. • Prepares citations for violations, issues citations to violators, and explains the citation and municipal court process. Inspects properties prior to court. Testifies in court about cases and the current state of defendants' properties. • Works with other city officials and departments including sworn officers, the Department of Public Works, the Department of Community Development, city council, etc. regarding violations in the city. • Fields questions from the public regarding municipal code. • Assists the police department in miscellaneous duties as needed (i.e. traffic control, Excel/programming help, special projects). 2025 Accomplishments: • In 20 24, 2,084 total inspections were performed, and 518 new cases were. Additionally, 79% of code enforcement cases were closed without having to issue any fees or citations. So far in 2025, 276 inspections have been completed, 92 new cases have been started. The program has been complaint-based only since the beginning of the year due to the position not yet being filled. • The Code Enforcement Standard Processes Guide continues to be updated, as needed. • A new code enforcement specialist was hired as a replacement to their predecessor who was promoted to CSA Supervisor. 2026 Goals/Plans: • Train the new code enforcement specialist to be able to take over the program. • Continue to update the Code Enforcement Standard Process Guide, as needed. • Work towards reducing the number of citizen complaints. • Address repeat offender properties and keep closer tabs on them when there is no active case to ensure they do not get out of hand again. Major Increases/Decreases in 2026 Budget Request: • The Information Services (IS) expense decreased by $ 9,400 to $0. Beginning in 2026, the IS Department will transition from operating as an internal service fund to being part of the General Fund. This change aligns IS with other administrative departments —such as Legal, Finance, and Human Resources —which are already included in the General Fund. As a result, departments within the General Fund will no longer be charged for IS services. Only Utilities, Municipal Court, and Neenah-Menasha Fire Rescue will continue to receive an IS services charge. 129 CITY OF NEENAH OPERATING BUDGET FOR FISCAL YEAR 2026 ACCOUNT 2024 2025 2025 YTD 2025 2026 DEPT 2026 2026 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE POLICE OPERATIONS/CAP. OUTLAY POLICE OPERATIONS (2101-711) 0101 Salaries 4,089,766 4,297,010 2,925,550 4,165,900 4,555,230 4,555,230 4,555,230 0103 Temporary Wages 0 3,000 0 0 3,000 3,000 3,000 0104 Overtime Wages 480,548 362,500 336,405 400,000 350,000 350,000 350,000 0105 Reimbursement Wage/Fringe (1,709) (10,000) (2,145) (2,500) (10,000) (10,000) (10,000) 0106 FLSA Overtime Wages 2,391 3,000 0 0 0 0 0 0108 Grant Overtime 0 10,000 0 2,500 10,000 10,000 10,000 0110 Health Insurance 1,023,480 1,142,910 840,690 1,098,910 963,640 963,640 963,640 0111 Fringes 1,241,526 1,261,120 874,829 1,234,190 1,288,940 1,288,940 1,288,940 0112 Grant Fringes 0 2,500 0 630 2,500 2,500 2,500 0115 Training 41,472 56,000 30,757 46,000 50,000 47,000 47,000 0117 Clothing Allowance 22,923 23,500 15,064 23,500 20,000 17,000 17,000 0120 Protective Vest Repl Fd 8,156 4,500 2,592 4,500 3,200 3,200 3,200 0122 Travel Expenses 511 1,000 425 500 1,000 1,000 1,000 0126 Department Awards 3,453 4,000 1,952 4,000 4,000 4,000 4,000 0202 Outside Printing 4,374 2,000 364 2,000 2,000 2,000 2,000 0203 Postage 2,027 2,000 1,679 2,000 2,100 2,100 2,100 0207 Dues & Memberships 2,709 3,100 2,860 3,100 3,500 3,500 3,500 0210 Maint of Computer Hardwre 301 1,350 0 500 1,350 1,350 1,350 0212 Maint of Office Equipment 18 500 148 250 500 500 500 0213 Maint of Motor Vehicles 23,815 18,500 16,443 18,500 16,000 16,000 16,000 0214 Maint of Buildings 40,558 38,000 16,032 28,000 38,000 35,000 35,000 0215 Maint of Radio Equipment 7,626 12,380 14,650 16,650 14,000 14,000 14,000 0216 Maint of Operating Equip 797 1,000 533 750 1,000 1,000 1,000 0218 Maint Of Software 1,272 6,760 471 6,760 1,680 1,680 1,680 0219 Maintenance of Land 673 1,000 784 1,000 2,500 2,500 2,500 0221 Telephone 5,491 5,410 3,998 5,410 5,410 5,410 5,410 0222 Electricity 45,843 41,730 26,108 44,000 50,000 50,000 50,000 0223 Natural Gas 12,721 21,400 8,786 15,000 21,400 21,400 21,400 0224 Water & Sewer 4,088 5,720 2,869 3,700 5,860 5,860 5,860 0225 Commercial Dumpster 1,614 1,600 1,258 1,700 1,750 1,750 1,750 0226 Storm Water 2,429 2,600 1,958 2,610 2,730 2,730 2,730 0227 Cellular Telephone 18,524 15,000 16,123 20,000 20,690 20,690 20,690 0228 Other Communications/GPS 360 500 0 0 0 0 0 0231 Care of Prisoners 8,542 10,000 3,962 5,000 9,000 9,000 9,000 0235 Outside Software Services 15,392 7,200 4,266 7,200 7,260 7,260 7,260 0236 Outside Services 37,902 21,600 24,557 30,000 32,000 32,000 32,000 0237 Pest Control 318 500 104 300 500 500 500 0254 Printer / Copies 7,743 8,300 5,152 8,300 0 0 0 0255 IS Services / Internal 206,690 221,400 166,050 221,400 0 0 0 0262 Public Relations/Services 5,837 5,000 4,817 5,000 6,000 6,000 6,000 0293 Maint Of Motor Veh/Fleet 16,113 19,480 14,610 19,480 19,700 19,700 19,700 0294 Oil and Fluids/Fleet 1,744 0 0 0 0 0 0 0301 Office Supplies 6,045 9,000 3,629 7,000 7,500 7,500 7,500 0302 Inhouse Printing 47 0 0 0 0 0 0 130 CITY OF NEENAH OPERATING BUDGET FOR FISCAL YEAR 2026 ACCOUNT 2024 2025 2025 YTD 2025 2026 DEPT 2026 2026 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE POLICE OPERATIONS/CAP. OUTLAY (cont.) 0303 Computer Operation Suppli 454 0 0 0 0 0 0 0306 Cleaning/Janitor Supplies 8,433 10,500 4,587 9,000 10,000 9,000 9,000 0308 Books and Periodicals 97 20 0 0 0 0 0 0310 Gasoline & Oil 56,759 60,800 39,858 55,000 60,800 60,800 60,800 0319 Safety Supplies 13,037 19,640 11,270 19,640 19,640 17,640 17,640 0320 Small Tools 1,525 1,500 1,026 1,500 1,500 1,500 1,500 0326 Photography Supplies 2,025 2,100 700 700 2,100 2,100 2,100 0333 All Other Supplies 6,889 7,000 4,286 7,000 7,000 7,000 7,000 0344 Small Equipment 13,397 15,000 840 6,000 6,000 6,000 6,000 0347 Small Computer Hardware 3,936 9,560 4,936 4,940 0 0 0 0348 Bike Patrol 423 1,000 0 250 1,000 1,000 1,000 0349 Neighborhood Policing 1,131 1,500 0 1,500 1,500 1,500 1,500 0350 Employee Wellness 11,213 15,000 9,673 9,680 15,000 12,000 12,000 0351 Evidence Room 0 3,500 1,948 3,500 3,500 3,500 3,500 0352 Citizens Police Academy 0 3,000 1,632 3,000 3,000 3,000 3,000 0353 Promotional Networking 0 1,000 991 1,000 1,000 1,000 1,000 POLICE OPERATIONS 7,513,449 7,795,190 5,450,077 7,576,450 7,645,980 7,630,980 7,630,980 (164,210) CAPITAL OUTLAY (2181-711) 8108 Office Furniture & Equip 4,588 5,000 725 5,000 5,000 5,000 5,000 8113 Communication Equipment 1,508 4,500 0 0 7,000 7,000 7,000 8115 Computer Hardware Outlay 925 4,070 4,070 4,070 0 0 0 8133 All Other Equipment 28,634 31,100 5,435 28,000 23,700 23,700 23,700 CAPITAL OUTLAY 35,655 44,670 10,230 37,070 35,700 35,700 35,700 (8,970) POLICE FIRING RANGE (2103-711) 0115 Training 319 0 0 0 0 0 0 0236 Outside Services 0 0 6,879 6,880 7,500 7,500 7,500 0329 Targets & Ammunition 17,560 27,000 7,836 18,000 20,000 20,000 20,000 0333 All Other Supplies 1,498 18,510 1,544 2,000 3,000 3,000 3,000 0344 Small Equipment 328 7,680 4,051 7,000 7,680 7,680 7,680 POLICE FIRING RANGE 19,705 53,190 20,310 33,880 38,180 38,180 38,180 (15,010) POLICE SCHOOL LIAISON (2104-711) 0101 Salaries 173,016 187,860 134,331 194,370 205,450 205,450 205,450 0104 Overtime Wages 16,880 27,500 11,057 18,000 22,000 22,000 22,000 0110 Health Insurance 39,000 44,000 33,030 44,000 38,500 38,500 38,500 0111 Fringes 50,692 60,260 40,681 59,400 62,130 62,130 62,130 0115 Training 1,757 2,000 529 600 2,000 2,000 2,000 0207 Dues & Memberships 100 100 100 100 150 150 150 0213 Maint of Motor Vehicles 100 500 1,636 1,640 750 750 750 0215 Maint of Radio Equipment 390 1,460 460 500 1,450 1,450 1,450 0227 Cellular Telephone 1,231 1,000 1,150 1,350 1,840 1,840 1,840 0235 Outside Software Services 375 380 375 380 380 380 380 0255 IS Services / Internal 12,690 13,200 9,900 13,200 0 0 0 0293 Maint Of Motor Veh/Fleet 601 1,030 773 1,030 1,020 1,020 1,020 0294 Oil and Fluids/Fleet 206 0 0 0 0 0 0 0310 Gasoline & Oil 1,680 1,400 1,910 2,900 3,000 3,000 3,000 POLICE SCHOOL LIAISON 298,718 340,690 235,932 337,470 338,670 338,670 338,670 (2,020) 131 CITY OF NEENAH OPERATING BUDGET FOR FISCAL YEAR 2026 ACCOUNT 2024 2025 2025 YTD 2025 2026 DEPT 2026 2026 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE SCHOOL CROSSING GUARDS (2105-711) 0103 Temporary Wages 64,664 64,000 41,549 64,000 45,000 45,000 64,000 0111 Fringes 2,273 2,530 1,642 2,530 2,490 2,490 2,490 0115 Training 0 120 0 0 0 0 0 0117 Clothing Allowance 1,418 2,440 374 1,000 2,440 2,440 2,440 0333 All Other Supplies 1,729 1,530 359 1,000 1,530 1,530 1,530 SCHOOL CROSSING GUARDS 70,084 70,620 43,924 68,530 51,460 51,460 70,460 (160) CODE ENFORCEMENT (2106-711) 0101 Salaries 49,210 51,600 12,009 26,660 50,310 50,310 50,310 0103 Temporary Wages 0 0 3,681 4,000 0 0 0 0110 Health Insurance 19,440 22,000 10,980 11,000 19,250 19,250 19,250 0111 Fringes 9,227 9,740 2,962 5,790 10,640 10,640 10,640 0115 Training 0 500 0 0 500 500 500 0117 Clothing Allowance 110 500 269 500 250 250 250 0202 Outside Printing 469 0 0 0 0 0 0 0203 Postage 559 600 453 500 600 600 600 0207 Dues & Memberships 0 50 0 50 50 50 50 0213 Maint of Motor Vehicles 25 1,000 228 500 1,000 1,000 1,000 0215 Maint of Radio Equipment 90 100 0 100 100 100 100 0218 Maint Of Software 0 0 0 0 110 110 110 0227 Cellular Telephone 403 500 526 550 920 920 920 0236 Outside Services 83 250 250 250 250 250 250 0255 IS Services / Internal 6,040 9,400 7,050 9,400 0 0 0 0293 Maint Of Motor Veh/Fleet 325 60 45 60 120 120 120 0294 Oil and Fluids/Fleet 31 0 0 0 0 0 0 0310 Gasoline & Oil 476 1,900 254 1,000 1,900 1,900 1,900 0333 All Other Supplies 0 250 697 700 250 250 250 0344 Small Equipment 0 200 24 100 200 200 200 CODE ENFORCEMENT 86,488 98,650 39,428 61,160 86,450 86,450 86,450 (12,200) CSA/ANIMAL CONTROL (2107-711) 0101 Salaries 133 65,760 49,550 65,760 68,050 68,050 68,050 0103 Temporary Wages 58,082 40,000 54,485 66,000 96,500 96,500 96,500 0110 Health Insurance 0 22,000 11,010 22,000 19,250 19,250 19,250 0111 Fringes 2,052 13,420 4,109 16,720 16,090 16,090 16,090 0117 Clothing Allowance 2,020 2,060 1,630 1,730 2,060 2,060 2,060 0213 Maint of Motor Vehicles 241 1,000 360 1,000 1,000 1,000 1,000 0215 Maint of Radio Equipment 240 300 0 300 1,000 1,000 1,000 0227 Cellular Telephone 839 1,000 650 810 920 920 920 0236 Outside Services 22,155 30,000 22,871 30,000 30,000 30,000 30,000 0293 Maint Of Motor Veh/Fleet 1,633 2,080 1,560 2,080 2,080 2,080 2,080 0294 Oil and Fluids/Fleet 179 0 0 0 0 0 0 0310 Gasoline & Oil 3,828 5,500 4,288 5,500 5,610 5,610 5,610 0333 All Other Supplies 14 400 160 400 400 400 400 0344 Small Equipment 126 200 217 220 250 250 250 CSA/ANIMAL CONTROL 91,542 183,720 150,890 212,520 243,210 243,210 243,210 59,490 K-9 PROJECT (2109-711) 0101 Salaries 1,170 3,000 0 0 3,000 3,000 3,000 0111 Fringes 304 810 0 0 800 800 800 0115 Training 0 1,000 0 0 1,000 1,000 1,000 0207 Dues & Memberships 0 280 0 0 280 280 280 0213 Maint of Motor Vehicles 39 600 708 710 600 600 600 0236 Outside Services 0 200 0 0 200 200 200 0238 Professional Services 3,664 1,500 0 0 1,500 1,500 1,500 0293 Maint Of Motor Veh/Fleet 1,078 640 480 640 750 750 750 0323 Dog Supplies 538 2,000 0 0 2,000 2,000 2,000 0333 All Other Supplies 0 250 0 0 500 500 500 K-9 PROJECT 6,793 10,280 1,188 1,350 10,630 10,630 10,630 350 132 CITY OF NEENAH OPERATING BUDGET FOR FISCAL YEAR 2026 ACCOUNT 2024 2025 2025 YTD 2025 2026 DEPT 2026 2026 BUDGET # ACCOUNT DESCRIPTION ACTUAL BUDGET (9 MONTHS) ESTIMATE REQUEST PROPOSED ADOPTED CHANGE PARKING ENFORCEMENT (2135-711) 0103 Temporary Wages 0 40,000 16,871 20,000 40,000 40,000 40,000 0111 Fringes 0 1,580 666 790 1,530 1,530 1,530 0117 Clothing Allowance 0 500 0 200 500 500 500 0202 Outside Printing 0 2,300 0 2,300 2,300 2,300 2,300 0203 Postage 0 500 222 500 500 500 500 0205 Debit Card Fees 0 3,500 2,874 3,500 3,500 3,500 3,500 0213 Maint of Motor Vehicles 0 1,250 2,351 2,360 0 0 0 0215 Maint of Radio Equipment 0 500 0 500 500 500 500 0227 Cellular Telephone 0 1,000 619 750 1,000 1,000 1,000 0236 Outside Services 0 3,000 300 600 300 300 300 0255 IS Services / Internal 0 7,000 5,250 7,000 0 0 0 0293 Maint Of Motor Veh/Fleet 0 1,060 795 1,060 900 900 900 0301 Office Supplies 0 50 0 0 0 0 0 0310 Gasoline & Oil 0 2,000 486 1,000 2,000 2,000 2,000 0333 All Other Supplies 0 100 0 100 100 100 100 0347 Small Computer Hardware 0 0 0 0 0 0 0 PARKING ENFORCEMENT 0 64,340 30,434 40,660 53,130 53,130 53,130 (11,210) TOTAL POLICE DEPARTMENT 8,122,434 8,661,350 5,982,413 8,369,090 8,503,410 8,488,410 8,507,410 (153,940) Percent Budget Change -1.78% 133 Department/Office: Police Program: Public Safety Grade/Monthly Grade/Monthly Grade/Monthly Grade/Monthly Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. Sal./Hr. Rate No. Chief 19 1.00 19 1.00 19 1.00 19 1.00 Assistant Chief 16 1.00 16 1.00 16 1.00 16 1.00 Captain 15 2.00 15 2.00 15 2.00 15 2.00 Lieutenants 108,242 5.00 109,865 - 111,513 5.00 109,865 - 111,513 5.00 109,865 - 111,513 5.00 Sergeants-Patrol 98,402 4.00 99,878 - 101,376 4.00 99,878 - 101,376 4.00 99,878 - 101,376 4.00 Sergeant-Investigative 98,402 1.00 99,878 - 101,376 1.00 99,878 - 101,376 1.00 99,878 - 101,376 1.00 School Resource Officers 95,668 2.00 97,103 - 98,560 2.00 97,103 - 98,560 2.00 97,103 - 98,560 2.00 Investigative 95,668 4.00 97,103 - 98,560 4.00 97,103 - 98,560 4.00 97,103 - 98,560 4.00 Community Policing Coord. 95,668 1.00 97,103 - 98,560 1.00 97,103 - 98,560 1.00 97,103 - 98,560 1.00 Behavioral Health Officer 95,668 1.00 97,103 - 98,560 1.00 97,103 - 98,560 1.00 97,103 - 98,560 1.00 Patrol Officer 62,474 - 91,113 20.00 63,411 - 93,867 20.00 63,411 - 93,867 20.00 63,411 - 93,867 20.00 Support SVC Supervisor 10 1.00 10 1.00 10 1.00 10 1.00 CSA Supervisor 10 1.00 10 1.00 10 1.00 10 1.00 Executive Admin. Assistant 8 1.00 8 1.00 8 1.00 8 1.00 Evidence Custodian 8 1.00 8 1.00 8 1.00 8 1.00 Records/Accreditation Asst. 8 1.00 8 1.00 8 1.00 8 1.00 Code Enforcement Officer 7 1.00 7 1.00 7 1.00 7 1.00 Open Records Clerk 7 1.00 7 1.00 7 1.00 7 1.00 Building Custodian 7 1.00 7 1.00 7 1.00 7 1.00 PW Building Custodian 7 0.05 7 0.05 7 0.05 7 0.05 Records/LRMS Coordinator 6 1.00 6 1.00 6 1.00 6 1.00 Rec. Clerk/Crt Coordinator 6 1.00 6 1.00 6 1.00 6 1.00 Records Clerk/Data Entry 6 1.00 6 1.00 6 1.00 6 1.00 Communication Tech 6 1.00 6 1.00 6 1.00 6 1.00 Subto