Village Board — Agenda Packet

August 18, 2026 Village of Jackson - Village Board Meeting Agenda VILLAGE OF JACKSON VILLAGE BOARD MEETING AGENDA Tuesday, August 18, 2026 at 7:30 PM Jackson Municipal Complex Village Board Room N168W19851 Main Street Jackson, WI 53037 1. Call to Order and Roll Call 2. Pledge of Allegiance 3. Presentations a. Presentation and Discussion - Review of 2027 Draft Budget, with Possible Discussion and Action b. 2026 Financial Management Plan Workshop #1 - Governmental Funds and Capital Project Financing - Ehlers Financial Advisors, with Possible Discussion and Action c. Update and Discussion Regarding the Proposed Countywide Emergency Medical Services (EMS) System 4. Public Hearings a. Ordinance #26-08 - Rezoning of Parcel V3_053300D from Planned Unit Development District (PUD) to R-6 Mixed Residential District 5. Village Citizen Comment on an Agenda Item (Please sign-in with the Clerk prior to speaking. Please note this is the Village Board's monthly business meeting, not a public hearing. People wishing to speak on an item on the agenda should present their comments under this agenda item. Each commenter will be limited to a total of 2 minutes.) 6. Consent Agenda a. Approval of Minutes for the Village Board Meeting of July 14, 2026, and Special Village Board Meeting of July 21, 2026 b. Approval of Additional Poll Workers/Election Inspectors for 2026-2027 Term c. State Municipal Project Agreement - Wisconsin Department of Transportation - Jackson Drive Project 2027 d. WE Energies Easement Agreement for the Relocation of Utilities on Eagle Drive e. Ordinance #26-09 - Creating Secs. 42-170 through 42-179 of Municipal Code Regulating Operation of Minibikes and Other Unlicensed Motor Vehicles f. Ordinance #26-10 - Creating Secs. 42-180 through 42-191 of the Municipal Code of the Village of Jackson Regulating the Operation of Electric Bicycles 7. Budget and Finance Committee a. Pay Request #2 – 2026 Street Improvement Projects - Eagle Drive, Hawthorn Drive, Aspen Drive, and Linden Drive - Vinton Construction in the amount of $239,438.64 b. Pay Request #2 - Final - 2026 Wastewater Treatment Plant Fill Removal Project – BMCI Construction in the amount of $6,252.75 Page 1 of 192 August 18, 2026 Village of Jackson - Village Board Meeting Agenda c. Review of Bids - 2026 Streetlight Improvement Project - Ridgeway Drive, Chestnut Court, and Hickory Lane d. Review Design and Engineering Services Proposals - 2027 Street Improvement Projects - Jackson Drive and Georgetown Drive e. Change Order #1 - Cedar Creek Dog Park Project - Lowe Underground, Inc in the amount of $5,088 f. Pay Request #4 - Cedar Creek Dog Park Project - Lowe Underground, Inc. in the amount of $43,996.63 g. Amendment #2 - Cedar Creek Dog Park Project - MSA Professional Services, Inc. in an amount not to exceed $25,000 8. Plan Commission a. Ordinance #26-08 - Rezoning of Parcel V3_053300D from Planned Unit Development District (PUD) to R-6 Mixed Residential District 9. West Bend School District 10. Washington County Board Report 11. Greater Jackson Business Alliance 12. Mid-Moraine Municipal Association Report 13. Closed Session Pursuant to Wis. Stats. 19.85(1)(e) “deliberating or negotiating the purchasing of public properties, the investing of public funds, or conducting other specified public business, whenever competitive or bargaining reasons require a closed session" and §19.85(1)(c) "considering employment, promotion, compensation, or performance evaluation data of any public employee over which the Village has jurisdiction or exercises responsibility". The closed session is for the following purposes: a. To Discuss Development Agreement with West Bend School District b. 2026 Village Administrator Performance Review 14. Reconvene in Open Session with Possible Action Related to the Subject of the Preceding Closed Session 15. Adjourn Persons with disabilities requiring special accommodations for attendance at the meeting should contact the Administration Department at the Jackson Municipal Complex at least one (1) business day prior to the meeting. It is possible that members of the Village Board may attend the above meeting. No action will be taken by any governmental body at this meeting other than the governmental body specifically referred to in this meeting notice. This notice is given so that members of the Village Board may attend the meeting without violating the open meeting law. Page 2 of 192 Taking the lead in Washington County. MEMO TO: Brian Heckendorf, Village President; Board of Trustees FROM: Jen Heidtke, Village Administrator RE: Draft 2027 Budget Review DATE: August 14, 2026 Attached you will find the proposed 2027 Village of Jackson Budget. Levy Limit restrictions paired with Financial Management Planning in the past 3 years as well as discussions yet to occur in 2026 will serve as additional guidance to Staff in the budgeting process. The proposed budget as drafted provides for a mill rate of $5.14 per one-thousand in home value and is expected to impact a sample tax bill by a decrease of 2.06%. With a decrease as drafted, the mill rate is the second lowest tax rate of the Village compared to the last six year trend analysis – graphic below to be reviewed with Ehlers and the Financial Management Plan presentation following this item on the agenda. A 2027 tax levy decrease in the amount of $24,160 is the result of a projection of increased non-levy revenues, increased operational expenses, increased debt levy and removal of capital levy. Increased expenses to the budget were driven by the need to fund the additional firefighter/paramedic position and other annual increases to existing expenses. The proposed increase to the levy does not include additional funds for capital projects requiring cash investment (approx. $315,500) for the Clerk’s Department, Police Department, Public Works Department, and Parks Department. A second budget review will occur on October 13, 2027 with the Board, which will incorporate finalized assessment information, TID reports, contingency for future expenditure restraint program eligibility, and finalized 2027 state shared revenue figures. Therefore, the attached budget book and summary below is subject to change. Tax Levy Summary – 2027 Proposed Budget as of 8/14/2026 Budget ‘26 Budget ‘27 Change GENERAL 4,640,296 4,816,730 176,434 DEBT SERVICE 1,754,776 1,875,291 120,525 CAPITAL PROJECTS 321,119 0 (321,119) 6,063,961 6,479,333 (24,160) N168 W19851 Main Street Jackson, WI 53037 Phone: 262-677-9001 Fax: 262-677-1710 www.villageofjacksonwi.gov Page 3 of 192 Taking the lead in Washington County. The General Fund levy supports Administration, Police, Public Works, Building Inspection, Emergency Govt. and Village Board functions. Debt Service Fund is supported partially by the property tax levy, as well as transfers of revenues from TIDs, JFD, and Police and Fire Impact Fees. The Recreation Fund and Fire and Rescue Fund are Special Revenue Funds making them partially reliant upon the property tax levy, but majority of operations are funded via department generated revenue. The Hotel/Motel Fund receives Room Tax. Utilities are funded through user fees. The Park Fund receives Park Impact Fees paid for by permits for new homes. Potential Motion: No Action - recommend reviewing budget with Board and Staff then deferring General Fund and Capital Project direction during the Financial Management Plan discussion. Attachments: 1. General Fund a. 100 Accounts - Administration, Police, Public Works (Streets, Parks, Garbage and Recycling), Building Inspection, Emergency Govt. and Village Board 2. Hotel/Motel a. 150 Accounts – Hotel/Motel 3. Utility Funds – Enterprise Fund a. 200 Accounts – Water Utility b. 300 Accounts – Sewer Utility 4. ARPA Fund a. 450 Accounts - ARPA Projects 5. Recreation Fund – Special Revenue Fund a. 500 Accounts – Recreation 6. Capital Projects and TID Funds a. 600 Accounts – Capital Projects b. 640 Accounts – TID 4 c. 650 Accounts – TID 5 d. 660 Accounts – TID 6 e. 670 Accounts – TID 7 7. Debt Service Fund a. 700 Accounts – Debt Service 8. Park Fund a. 800 Accounts – Park Impact Fee Projects 9. Fire and Rescue Fund – Special Revenue Fund a. 900 Accounts – Fire and Rescue Page 4 of 192 Description FY25 Adopted FY25 Actual FY26 Budgeted FY26 YTD 6/30/2026 FY26 Projected FY27 Proposed Difference (#) Difference (%) GENERAL PROPERTY TAXES 4,267,404.00 $ 4,267,404.02 $ 4,640,295.54 $ - $ 4,640,295.54$ 4,816,730.00 $ 176,434.46 $ 4% CHARGEBACK TAXES - $ 497.67$ - $ 54.29$ 54.29 $ - $ - $ OMITTED TAXES - $ 2,750.00$ - $ (428.96)$ - $ - $ - $ AG VALUE PENALTY REVENUES - $ 10,425.50$ - $ - $ - $ - $ - $ MOBILE HOME PARKING FEES 120,000.00 $ 91,080.16 $ 90,000.00 $ 57,067.73 $ 98,400.00 $ 90,000.00 $ - $ 0% LOTTERY & GAMING CREDIT - $ 30,021.58$ 30,000.00 $ 28,801.90 $ 28,801.90 $ 28,000.00 $ (2,000.00) $ -7% TAXES FROM UTILITIES 169,000.00 $ 231,181.00 $ 160,000.00 $ - $ 281,000.00$ 281,000.00 $ 121,000.00 $ 76% INTEREST ON TAXES - $ 177.10$ - $ 892.92$ - $ - $ - $ SHARED TAXES FROM STATE 269,223.25 $ 477,995.81 $ 230,507.89 $ - $ 230,507.89$ 230,507.89 $ - $ 0% STATE PERSONAL PROPERTY AID 72,223.68 $ 72,223.68 $ 92,563.60 $ 92,563.60 $ 92,563.60 $ 72,223.68 $ (20,339.92) $ -22% STATE VIDEO SERVICE AID 19,431.04 $ 19,431.04 $ 19,431.01 $ - $ 19,431.01$ 19,431.01 $ - $ 0% STATE AIDS-EXEMPT COMPUTER 20,689.13 $ 20,689.13 $ 20,689.13 $ - $ 20,689.13$ 20,689.13 $ - $ 0% STATE RECYCLING GRANTS 10,583.80 $ 10,576.74 $ 10,576.74 $ 10,576.41 $ 10,576.41 $ 10,576.41 $ (0.33) $ 0% POLICE - STATE AID 10,000.00 $ 5,698.75 $ 10,000.00 $ 540.00 $ 10,000.00$ 10,000.00 $ - $ 0% POLICE - GRANT REVENUE - $ 1,064.48$ - $ 1,049.49$ - $ - $ - $ STATE AID - IN LIEU OF TAXES 457.95 $ 447.29 $ 440.00 $ 470.20 $ 470.20 $ 470.20 $ 30.20 $ 7% STATE TRANSPORTATION AIDS 356,146.94 $ 356,146.94 $ 409,568.97 $ 204,784.48 $ 409,568.96 $ 409,568.96 $ (0.01) $ 0% SUPPLEMENTAL MUNICIPAL AID 208,182.82 $ - $ 215,261.92$ - $ 215,261.92$ 215,261.92 $ - $ 0% LIQUOR LICENSE 4,200.00 $ 4,332.00 $ 4,200.00 $ 4,237.00 $ 4,237.00 $ 4,200.00 $ - $ 0% GENERAL - GRANT REVENUES - $ 75,906.20$ - $ 74,000.00$ 74,000.00 $ - $ - $ HOTEL / MOTEL LICENSE 286.00 $ 286.00 $ 300.00 $ 293.00 $ 300.00 $ 300.00 $ - $ 0% OPERATORS LICENSE 3,000.00 $ 2,607.00 $ 2,800.00 $ 1,964.00 $ 2,200.00 $ 2,200.00 $ (600.00) $ -21% CIGARETTE LICENSE 434.00 $ 441.00 $ 455.00 $ 376.00 $ 441.00 $ 440.00 $ (15.00) $ -3% VIDEO FRANCHISE FEES 68,000.00 $ 60,402.78 $ 68,000.00 $ 13,847.02 $ 53,948.00 $ 50,000.00 $ (18,000.00) $ -26% DOG LICENSE 4,250.00 $ 5,945.00 $ 4,250.00 $ 4,320.00 $ 5,000.00 $ 4,250.00 $ - $ 0% CAT LICENSE 500.00 $ 710.00 $ 500.00 $ 612.00 $ 650.00 $ 500.00 $ - $ 0% GENERAL - OTHER LICENSES 1,500.00 $ 3,830.00 $ 1,500.00 $ 1,636.00 $ 2,100.00 $ 1,500.00 $ - $ 0% BLDG INSP - PERMITS 275,000.00 $ 295,474.46 $ 200,000.00 $ 156,593.75 $ 230,000.00 $ 200,000.00 $ - $ 0% BLDG INSP - WI INSPECT SEALS 1,750.00 $ 3,510.00 $ 1,800.00 $ 1,030.00 $ 1,800.00 $ 1,500.00 $ (300.00) $ -17% BLDG INSP - ADDRESS/FIRE # 2,000.00 $ 3,449.00 $ 2,000.00 $ 1,235.00 $ 1,200.00 $ 2,000.00 $ - $ 0% BLDG INSP - EROSION PERMITS 5,000.00 $ 13,260.00 $ 5,000.00 $ 6,200.00 $ 8,000.00 $ 5,000.00 $ - $ 0% BLDG INSP - CONTRACT SERVICES 29,302.07 $ - $ 35,456.32$ - $ 1,376.00$ - $ (35,456.32)$ -100% PUBLICATION FEES 170.00 $ 6.68 $ 200.00$ 88.00 $ 88.00 $ 77.00 $ (123.00)$ -62% Page 5 of 192 Description FY25 Adopted FY25 Actual FY26 Budgeted FY26 YTD 6/30/2026 FY26 Projected FY27 Proposed Difference (#) Difference (%) POLICE - STATE RECYCLING GRANT - $ - $ - $ - $ - $ - $ POLICE - COURT PENALTIES 55,000.00 $ 28,386.87 $ 42,558.00 $ 9,291.36 $ 42,558.00 $ 42,558.00 $ - $ 0% POLICE - SALE OF PROPERTY 4,000.00 $ 338.99 $ 2,000.00 $ - $ 2,000.00$ 2,000.00 $ - $ 0% POLICE - ACCIDENT REPORTS 250.00 $ 323.77 $ 300.00 $ 290.15 $ 500.00 $ 500.00 $ 200.00 $ 67% POLICE - OWI TESTS/FINGERPRINT 2,500.00 $ 1,811.52 $ 2,500.00 $ 972.50 $ 2,500.00 $ 2,500.00 $ - $ 0% POLICE - PARKING FINES 4,500.00 $ 2,487.00 $ 4,500.00 $ 4,613.00 $ 5,000.00 $ 10,000.00 $ 5,500.00 $ 122% POLICE - DONATIONS - $ 11,086.68$ - $ 8,534.25$ - $ - $ - $ POLICE - K-9 DONATIONS - $ 9,446.88$ - $ 1,550.00$ - $ - $ - $ POLICE - WARRANT FEES 200.00 $ (941.00) $ 1,000.00 $ - $ 1,000.00$ 1,000.00 $ - $ 0% POLICE - DVDS 100.00 $ 204.32 $ 100.00 $ - $ 100.00$ 100.00 $ - $ 0% FD & PD FUNDRAISER - $ - $ - $ 500.00$ - $ - $ - $ POLICE - MISCELLANEOUS REVENUE - $ 30.00$ - $ - $ - $ - $ - $ GENERAL - ADMIN FEES 5,000.00 $ 13,650.33 $ 10,608.00 $ 8,948.00 $ 10,000.00 $ 10,000.00 $ (608.00) $ -6% PUBLIC WORKS REVENUE 100.00 $ 23.00 $ - $ - $ - $ - $ - $ RECYCLING REVENUE - $ 2,849.26$ 1,000.00 $ - $ 1,000.00$ 1,000.00 $ - $ 0% PARKS - DOG PARK DONATIONS - $ 40,000.00 $ - $ - $ - $ STREET OPENING PERMITS 1,000.00 $ 5,700.00 $ 2,000.00 $ 26,500.00 $ 27,000.00 $ 7,500.00 $ 5,500.00 $ 275% PLANNING / ZONING FEES 3,500.00 $ 3,975.00 $ 2,000.00 $ 2,900.00 $ 3,200.00 $ 2,000.00 $ - $ 0% NSF CHARGES 400.00 $ 40.00 $ - $ 80.00$ 80.00 $ - $ - $ SPECIAL ASSESSMENTS - $ 11,816.13$ - $ 4,279.78$ 4,279.78 $ - $ - $ AURORA HEALTH CARE PAYMENT 30,000.00 $ 25,179.84 $ 22,500.00 $ 25,918.13 $ 25,918.13 $ 25,000.00 $ 2,500.00 $ 11% INTEREST ON TEMP INVESTMENTS 38,316.60 $ 281,490.61 $ 50,000.00 $ 106,253.47 $ 196,253.47 $ 50,000.00 $ - $ 0% INSURANCE DIVIDENDS 7,000.00 $ 33,901.00 $ 25,500.00 $ 28,161.00 $ 28,161.00 $ 25,500.00 $ - $ 0% VERIZON LEASE 29,284.99 $ 29,284.99 $ 29,284.99 $ 29,284.99 $ 29,284.99 $ 32,213.49 $ 2,928.50 $ 10% U.S. CELLULAR LEASE 39,952.46 $ 40,493.72 $ 40,493.72 $ 40,493.72 $ 40,493.72 $ 40,493.72 $ - $ 0% MISCELLANEOUS REVENUES - $ (1,356.59)$ - $ 249.99$ 249.99 $ - $ - $ FUND BALANCE APPLIED 140,000.00 $ - $ - $ - $ - $ - $ LEASE PROCEEDS - $ 49,977.20$ - $ - $ - $ - $ - $ GENERAL FUND - REVENUES 6,279,838.73 $ 6,618,170.53 $ 6,492,140.83 $ 1,001,624.17 $ 6,862,539.93 $ 6,728,791.41 $ 236,650.58$ 4% Page 6 of 192 Description FY25 Adopted FY25 Actual FY26 Budgeted FY26 YTD 6/30/2026 FY26 Projected FY27 Proposed Difference (#) Difference (%) VILLAGE BOARD - WAGES 31,450.00 $ 31,450.00 $ 37,000.00 $ - $ 37,000.00$ 37,000.00 $ - $ 0% APPOINTED COMMITTEE - WAGES 4,000.00 $ 2,790.00 $ 3,500.00 $ - $ 2,800.00$ 3,500.00 $ - $ 0% VILLAGE BOARD - WRS 650.00 $ 637.93 $ 740.00 $ - $ 246.67$ - $ (740.00)$ -100% APPOINTED COMMITTEE - WRS 100.00 $ 450.00 $ - $ - $ - $ - $ - $ VILLAGE BOARD - SOC SEC 1,949.90 $ 1,949.90 $ 2,294.00 $ - $ 2,294.00$ 2,294.00 $ - $ 0% APPOINTED COMMITTEE - SOC SEC 248.00 $ 200.88 $ 198.40 $ - $ 173.60$ 217.00 $ 18.60 $ 9% VILLAGE BOARD - MEDICARE 456.03 $ 456.06 $ 536.50 $ - $ 536.50$ 536.50 $ - $ 0% APPOINTED COMMITTEE - MEDICARE 58.00 $ 47.10 $ 46.40 $ - $ 40.60$ 50.75 $ 4.35 $ 9% VILLAGE BOARD-OFFICE EXPENSES 500.00 $ 109.99 $ 500.00 $ 86.99 $ 500.00 $ 500.00 $ - $ 0% VILLAGE BOARD-EDUC/TRAVEL/DUES 6,000.00 $ 5,623.45 $ 6,200.00 $ 5,516.17 $ 6,500.00 $ 6,500.00 $ 300.00 $ 5% ADMIN - PROFESSIONAL SERVICES 65,000.00 $ 27,111.01 $ 65,000.00 $ 28,844.63 $ 56,000.00 $ 65,000.00 $ - $ 0% ADMIN - DOG LICENSE 2,200.00 $ 1,844.00 $ 2,200.00 $ - $ 2,200.00$ 2,200.00 $ - $ 0% ADMIN - CAT LICENSE 100.00 $ 114.65 $ 100.00 $ - $ 150.00$ 150.00 $ 50.00 $ 50% ADMINISTRATIVE WAGES 105,400.00 $ 105,786.92 $ 102,175.98 $ 51,133.78 $ 102,175.98 $ 98,000.00 $ (4,175.98) $ -4% TREASURER DEPARTMENT WAGES 108,122.44 $ 105,042.43 $ 123,441.34 $ 63,450.72 $ 123,441.34 $ 118,982.41 $ (4,458.93) $ -4% CLERK DEPARTMENT WAGES 105,230.77 $ 112,380.36 $ 90,344.74 $ 42,809.71 $ 90,344.74 $ 135,057.36 $ 44,712.62 $ 49% ADMISTRATIVE - HEALTH & LIFE 10,319.16 $ 9,248.32 $ 10,171.82 $ 5,259.50 $ 10,171.82 $ 9,708.05 $ (463.77) $ -5% TREASURER DEPT - HEALTH & LIFE 30,252.66 $ 27,565.44 $ 47,759.56 $ 18,160.02 $ 47,759.56 $ 46,643.88 $ (1,115.68) $ -2% CLERK DEPT - HEALTH & LIFE 49,103.16 $ 54,432.84 $ 40,105.32 $ 15,336.30 $ 40,105.32 $ 34,927.92 $ (5,177.40) $ -13% ADMINISTRATIVE - WRS 8,618.00 $ 8,768.06 $ 8,736.05 $ 4,360.49 $ 8,736.05 $ 8,120.00 $ (616.05) $ -7% TREASURER DEPT - WRS 5,689.73 $ 5,779.85 $ 8,887.78 $ 4,390.22 $ 8,887.78 $ 8,626.25 $ (261.53) $ -3% CLERK DEPT - WRS 7,479.82 $ 8,394.87 $ 6,504.82 $ 3,290.06 $ 6,504.82 $ 9,791.66 $ 3,286.84 $ 51% ADMINISTRATIVE -SOC SECURITY 7,688.00 $ 8,080.54 $ 7,522.71 $ 3,703.42 $ 7,522.71 $ 6,944.00 $ (578.71) $ -8% TREASURER DEPT-SOCIAL SECURITY 6,426.30 $ 6,196.27 $ 7,653.36 $ 3,763.75 $ 7,653.36 $ 7,376.93 $ (276.43) $ -4% CLERK DEPT - SOCIAL SECURITY 6,672.65 $ 5,676.55 $ 5,601.37 $ 2,573.07 $ 5,601.37 $ 8,373.56 $ 2,772.19 $ 49% ADMINISTRATIVE - MEDICARE 1,798.00 $ 1,889.80 $ 1,759.34 $ 866.13 $ 1,759.34 $ 1,624.00 $ (135.34) $ -8% TREASURER DEPT - MEDICARE 1,502.93 $ 1,449.11 $ 1,789.90 $ 880.23 $ 1,789.90 $ 1,725.25 $ (64.65) $ -4% CLERK DEPT - MEDICARE 1,560.54 $ 1,327.58 $ 1,310.00 $ 601.78 $ 1,310.00 $ 1,958.33 $ 648.33 $ 49% ADMINISTRATIVE- MEDICAL REIMB - $ - $ - $ - $ - $ - $ TREASURER DEPT - MEDICAL REIMB 550.00 $ 500.61 $ 850.00 $ 426.16 $ 850.00 $ 850.00 $ - $ 0% CLERK DEPT - MEDICAL REIMB 900.00 $ 992.94 $ 720.00 $ 249.99 $ 720.00 $ 500.00 $ (220.00) $ -31% ADMIN - OFFICE SUPPLIES 2,000.00 $ 1,371.44 $ 2,000.00 $ 824.21 $ 2,000.00 $ 2,000.00 $ - $ 0% ADMIN - PRINTING / PUBLISHING 8,250.00 $ 6,187.58 $ 9,250.00 $ 6,984.26 $ 10,000.00 $ 9,250.00 $ - $ 0% ADMIN - TELEPHONE / INTERNET 3,000.00 $ 2,916.63 $ 3,000.00 $ 2,217.02 $ 3,400.00 $ 3,000.00 $ - $ 0% ADMIN - POSTAGE 2,700.00 $ 4,323.32 $ 2,900.00 $ 2,358.76 $ 2,900.00 $ 3,200.00 $ 300.00 $ 10% ADMINISTRATOR-EDUC/TRAVEL/DUES 5,000.00 $ 3,150.18 $ 5,100.00 $ 1,690.69 $ 3,000.00 $ 5,100.00 $ - $ 0% TREASURER - EDUC/TRAVEL/DUES 3,500.00 $ 1,911.22 $ 3,000.00 $ 1,000.58 $ 2,000.00 $ 3,200.00 $ 200.00 $ 7% CLERK - EDUC/TRAVEL/DUES 3,000.00 $ 2,193.69 $ 3,200.00 $ 653.50 $ 2,000.00 $ 3,200.00 $ - $ 0% ADMIN - TASC 2,000.00 $ 2,615.75 $ 2,500.00 $ 1,989.68 $ 2,500.00 $ 2,500.00 $ - $ 0% ADMIN - COPIER/SHREDDER 2,800.00 $ 3,047.08 $ 3,000.00 $ 1,723.10 $ 3,000.00 $ 3,000.00 $ - $ 0% ADMIN - COMPUTER SOFTWARE 25,000.00 $ 27,834.77 $ 28,000.00 $ 27,807.99 $ 30,000.00 $ 30,000.00 $ 2,000.00 $ 7% MOBILE HOME PARKING FEES 40,000.00 $ 37,756.60 $ - $ 17,396.55$ 17,396.55 $ Page 7 of 192 Description FY25 Adopted FY25 Actual FY26 Budgeted FY26 YTD 6/30/2026 FY26 Projected FY27 Proposed Difference (#) Difference (%) ADMIN - ELECTION - WAGES 26,337.38 $ 14,020.49 $ 58,254.06 $ 8,216.80 $ 40,000.00 $ 14,526.32 $ (43,727.74) $ -75% ADMIN - ELECTION - HEALTH/LIFE - $ - $ 15,596.52$ - $ - $ - $ (15,596.52)$ -100% ADMIN - ELECTION - WRS - $ - $ 2,616.05$ - $ - $ 432.42$ (2,183.63)$ -83% ADMIN - ELECTION- SOC SECURITY 930.00 $ 782.38 $ 3,611.75 $ 480.73 $ 2,480.00 $ 900.63 $ (2,711.12)$ -75% ADMIN - ELECTION - MEDICARE 217.50 $ 183.01 $ 844.68 $ 112.47 $ 580.00 $ 210.63 $ (634.05) $ -75% ADMIN - ELECTION - MED REIMBUR - $ - $ 280.00$ - $ - $ - $ (280.00)$ -100% ADMIN - ELECTION POSTAGE 4,000.00 $ 1,050.04 $ 5,000.00 $ 1,114.83 $ 3,500.00 $ 4,000.00 $ (1,000.00) $ -20% ADMIN - ELECTION SUPPLIES 5,000.00 $ 2,834.20 $ 5,000.00 $ 585.64 $ 4,000.00 $ 4,000.00 $ (1,000.00) $ -20% ADMIN - ELECTION MEALS 1,000.00 $ 466.34 $ 1,800.00 $ 250.00 $ 1,500.00 $ 1,800.00 $ - $ 0% ADMIN - ELECTION LEGAL ADS 1,000.00 $ 194.93 $ 1,000.00 $ 52.00 $ 500.00 $ 1,000.00 $ - $ 0% ADMIN - AUDIT / ACCOUNTING 30,000.00 $ 31,966.00 $ 30,000.00 $ 15,925.00 $ 30,000.00 $ 35,000.00 $ 5,000.00 $ 17% ADMIN - ASSESSMENT SERVICES 40,000.00 $ 36,600.00 $ 40,000.00 $ 23,295.03 $ 40,000.00 $ 42,500.00 $ 2,500.00 $ 6% ADMIN - COMPUTER EQUIPMENT 7,000.00 $ 1,960.98 $ 7,000.00 $ 4,352.96 $ 7,000.00 $ 7,000.00 $ - $ 0% ADMIN - WEB SITE 4,500.00 $ 42.16 $ 4,500.00$ 7,666.76 $ 7,666.76 $ 5,000.00 $ 500.00 $ 11% ADMIN - EMPLOYEE APPRECIATION 2,000.00 $ 321.59 $ 2,000.00 $ - $ 750.00$ 2,000.00 $ - $ 0% ADMIN - BUILIDING MAINTENANCE 7,300.00 $ 5,082.94 $ 7,300.00 $ 1,715.87 $ 7,300.00 $ 7,500.00 $ 200.00 $ 3% ADMIN - VEHICLE LEASE/MAINT 4,000.00 $ 6,570.12 $ 4,000.00 $ 1,642.50 $ 4,000.00 $ 4,000.00 $ - $ 0% ADMIN - JANITORIAL 12,000.00 $ 6,878.40 $ 12,000.00 $ 6,038.50 $ 10,000.00 $ 12,000.00 $ - $ 0% ADMIN - PHONE SYS MAINT 1,000.00 $ - $ 1,000.00$ - $ 778.00$ 1,000.00 $ - $ 0% ADMIN - WATER/SEWER 1,300.00 $ 586.13 $ 1,300.00 $ 167.93 $ 1,100.00 $ 1,339.00 $ 39.00 $ 3% ADMIN - ELECTRIC/GAS 17,000.00 $ 11,804.20 $ 17,000.00 $ 5,956.83 $ 15,000.00 $ 17,500.00 $ 500.00 $ 3% ADMIN - COMPUTER SRVS 24,500.00 $ 21,657.53 $ 24,500.00 $ 15,469.00 $ 22,000.00 $ 25,000.00 $ 500.00 $ 2% ADMIN - NW BUSINESS PARK SIGN 1,700.00 $ 1,143.26 $ 1,700.00 $ 510.85 $ 1,700.00 $ 1,750.00 $ 50.00 $ 3% ADMIN - PROP & LIABILITY INSUR 58,000.00 $ 58,867.78 $ 58,000.00 $ 62,008.98 $ 62,008.98 $ 65,000.00 $ 7,000.00 $ 12% ADMIN - SALES TAX PAID 200.00 $ 112.70 $ 200.00 $ 53.54 $ 225.00 $ 200.00 $ - $ 0% CONTINGENCY 140,000.00 $ - $ - $ - $ - $ - $ ADMIN - BANK SERVICE FEES 300.00 $ 225.10 $ - $ 80.00$ 80.00 $ - $ - $ Page 8 of 192 Description FY25 Adopted FY25 Actual FY26 Budgeted FY26 YTD 6/30/2026 FY26 Projected FY27 Proposed Difference (#) Difference (%) POLICE - PATROL WAGES 1,368,070.19 $ 1,316,754.99 $ 1,480,975.28 $ 736,262.46 $ 1,485,171.89$ 1,539,017.50 $ 58,042.22 $ 4% POLICE - HEALTH & LIFE INSURAN 377,957.42 $ 327,191.83 $ 407,709.87 $ 187,889.17 $ 420,278.05 $ 387,540.85 $ (20,169.02) $ -5% POLICE - WRS 197,842.34 $ 196,474.16 $ 219,805.44 $ 109,217.81 $ 237,776.02 $ 219,779.94 $ (25.50) $ 0% POLICE - SOCIAL SECURITY 81,720.35 $ 76,363.97 $ 92,080.66 $ 43,069.73 $ 92,080.66 $ 95,419.09 $ 3,338.43 $ 4% POLICE - MEDICARE 19,112.02 $ 17,859.22 $ 21,534.99 $ 10,072.82 $ 21,534.99 $ 22,315.75 $ 780.76 $ 4% POLICE - MEDICAL REIMBURSE 7,000.00 $ 6,319.12 $ 7,500.00 $ 3,743.12 $ 7,500.00 $ 7,500.00 $ - $ 0% FD & PD FUNDRAISER EXPENSE - $ 29.99$ - $ 12.39$ - $ - $ - $ POLICE ADMIN - ASST WAGES 76,219.88 $ 67,935.31 $ 78,508.25 $ 35,034.45 $ 78,508.25 $ 83,726.66 $ 5,218.41 $ 7% POLICE ADMIN - HEALTH/LIFE 27,200.88 $ 27,260.57 $ 27,909.34 $ 13,954.68 $ 27,909.34 $ 29,161.63 $ 1,252.29 $ 4% POLICE ADMIN - WRS 3,881.13 $ 3,888.53 $ 4,141.69 $ 2,071.16 $ 4,141.69 $ 4,337.97 $ 196.28 $ 5% POLICE ADMIN - SOCIAL SECURITY 4,725.63 $ 3,587.08 $ 4,867.51 $ 1,760.77 $ 4,867.51 $ 5,191.05 $ 323.54 $ 7% POLICE ADMIN - MEDICARE 1,105.19 $ 838.90 $ 1,138.37 $ 411.76 $ 1,138.37 $ 1,214.04 $ 75.67 $ 7% POLICE ADMIN - MED REIMBURSE 500.00 $ 509.18 $ 500.00 $ 249.04 $ 500.00 $ 500.00 $ - $ 0% POLICE CROSSING GUARD - WAGES 7,245.00 $ 6,351.74 $ 7,000.00 $ 3,496.85 $ 7,000.00 $ 7,210.00 $ 210.00 $ 3% POLICE CROSSING GUARD -SOC SEC 449.19 $ 397.54 $ 434.00 $ 216.81 $ 434.00 $ 447.02 $ 13.02 $ 3% POLICE CROSSING GUARD-MEDICARE 105.05 $ 92.99 $ 101.50 $ 50.72 $ 101.50 $ 104.55 $ 3.05 $ 3% POLICE - ATTORNEY FEES 7,500.00 $ 8,302.50 $ 8,500.00 $ 2,704.50 $ 8,000.00 $ 8,000.00 $ (500.00) $ -6% POLICE - CRIME PREVENTION 1,800.00 $ 1,679.12 $ 1,800.00 $ 1,514.40 $ 1,800.00 $ 1,800.00 $ - $ 0% POLICE - UNIFORMS 10,000.00 $ 12,620.84 $ 10,000.00 $ 6,422.24 $ 10,000.00 $ 8,500.00 $ (1,500.00) $ -15% POLICE - EQUIPMENT 9,000.00 $ 11,074.15 $ 9,180.00 $ 1,706.00 $ 9,180.00 $ 9,250.00 $ 70.00 $ 1% POLICE - COPYING / PRINTING 2,500.00 $ 2,817.35 $ 2,900.00 $ 1,704.71 $ 2,900.00 $ 2,900.00 $ - $ 0% POLICE - OFFICE SUPPLIES/POSTG 2,250.00 $ 1,763.71 $ 2,500.00 $ 726.12 $ 2,500.00 $ 2,500.00 $ - $ 0% POLICE - ELECTRONICS MAINTENCE 3,000.00 $ 4,585.00 $ 3,500.00 $ 2,006.45 $ 5,000.00 $ 5,000.00 $ 1,500.00 $ 43% POLICE - FIREARMS / SUPPLIES 7,000.00 $ 11,002.47 $ 7,000.00 $ - $ 7,000.00$ 7,000.00 $ - $ 0% POLICE - INVESTIGATION/OWI TST 3,000.00 $ 5,623.71 $ 3,500.00 $ 909.55 $ 3,500.00 $ 3,500.00 $ - $ 0% POLICE - FLEET LEASE/SETUP 59,602.00 $ 58,289.53 $ 61,390.06 $ 29,984.86 $ 61,390.00 $ 68,577.00 $ 7,186.94 $ 12% POLICE - OUTLAY - $ 63,319.62$ - $ - $ - $ - $ - $ POLICE - EQUIPMENT MAINTENANCE 6,000.00 $ 5,929.78 $ 6,180.00 $ 4,870.57 $ 6,180.00 $ 6,180.00 $ - $ 0% POLICE - VEHICLE MAINTENANCE 5,000.00 $ 2,372.10 $ 5,150.00 $ 503.04 $ 5,150.00 $ 5,150.00 $ - $ 0% POLICE - TIRES 1,500.00 $ 1,860.29 $ 1,500.00 $ 712.34 $ 1,500.00 $ 1,500.00 $ - $ 0% POLICE - FUEL / LUBRICANTS 22,500.00 $ 19,058.54 $ 25,000.00 $ 8,784.36 $ 25,000.00 $ 25,000.00 $ - $ 0% POLICE - COMPUTR EQUIP/SOFTWRE 31,000.00 $ 37,894.92 $ 31,000.00 $ 22,192.66 $ 31,000.00 $ 31,000.00 $ - $ 0% POLICE - ANIMAL SERVICES 1,462.00 $ 1,462.34 $ 1,505.00 $ 1,395.87 $ 1,505.00 $ 1,505.00 $ - $ 0% POLICE - SYSTEM / SIM CARDS 3,000.00 $ 3,180.73 $ 3,000.00 $ 2,358.06 $ 3,000.00 $ 4,980.00 $ 1,980.00 $ 66% POLICE - CELL / TELEPHONES 3,500.00 $ 3,907.61 $ 4,000.00 $ 2,611.38 $ 4,000.00 $ 4,000.00 $ - $ 0% POLICE - PROPHOENIX SUPPORT 4,861.00 $ 4,861.53 $ 5,006.00 $ 5,007.38 $ 5,007.00 $ 5,250.00 $ 244.00 $ 5% POLICE - BROADBAND SERVICE 900.00 $ 875.89 $ 950.00 $ 507.62 $ 950.00 $ 950.00 $ - $ 0% POLICE - BUILDING MAINTENANCE 5,500.00 $ 8,535.27 $ 7,500.00 $ 2,244.59 $ 7,500.00 $ 7,500.00 $ - $ 0% Page 9 of 192 Description FY25 Adopted FY25 Actual FY26 Budgeted FY26 YTD 6/30/2026 FY26 Projected FY27 Proposed Difference (#) Difference (%) POLICE - UTILITIES 30,000.00 $ 28,084.70 $ 28,000.00 $ 13,882.83 $ 28,000.00 $ 28,000.00 $ - $ 0% POLICE - CLEANING 14,000.00 $ 13,440.00 $ 14,000.00 $ 5,954.12 $ 14,000.00 $ 14,000.00 $ - $ 0% POLICE - EDUC / TRAVEL / DUES 12,000.00 $ 11,022.41 $ 12,500.00 $ 6,910.06 $ 12,500.00 $ 12,750.00 $ 250.00 $ 2% POLICE-LEXIPOL ANNUAL MAINTENA 10,268.00 $ 10,267.24 $ 11,089.00 $ 10,934.61 $ 11,089.00 $ 11,500.00 $ 411.00 $ 4% POLICE - DONATIONS - $ 10,712.83$ - $ 734.12$ 857.86 $ - $ - $ POLICE - GRANT EXPENSES - $ 18,056.57$ - $ 1,940.15$ 1,940.15 $ - $ - $ POLICE - K-9 EXPENSE - $ 9,511.99$ - $ 1,715.34$ 1,715.34 $ - $ - $ FIRE DEPT TRANSFER 653,340.93 $ 653,340.93 $ 710,657.22 $ 355,328.64 $ 710,657.22 $ 839,942.10 $ 129,284.88 $ 18% EMERG GOV - SALARIES/FRINGES 1,000.00 $ 1,000.00 $ 1,000.00 $ - $ 1,000.00$ 1,000.00 $ - $ 0% EMERG GOV - EQUIPMENT 2,000.00 $ 75.00 $ 1,500.00$ - $ - $ 1,545.00$ 45.00 $ 3% EMERG GOV - GENERATOR MAINT 2,000.00 $ 1,957.00 $ 2,500.00 $ - $ - $ 2,575.00$ 75.00 $ 3% EMERG GOV - WRS 150.10 $ - $ 148.00$ - $ 160.10$ 145.40 $ (2.60) $ -2% EMER GOV - SOCIAL SECURITY 62.00 $ - $ 62.00$ - $ 62.00$ 62.00 $ - $ 0% EMER GOV - MEDICARE 14.50 $ - $ 14.50$ - $ 14.50$ 14.50 $ - $ 0% BLDG INSP - WAGES 184,764.64 $ 128,324.51 $ 187,292.89 $ 59,476.83 $ 143,091.26 $ 180,724.95 $ (6,567.94) $ -4% BLDG INSP - HEALTH/LIFE INSUR 22,538.84 $ 17,927.07 $ 22,860.19 $ 5,801.55 $ 24,361.87 $ 12,018.82 $ (10,841.37) $ -47% BLDG INSP - WRS 11,250.98 $ 6,038.50 $ 11,843.37 $ 3,221.66 $ 6,264.39 $ 6,747.64 $ (5,095.73) $ -43% BLDG INSP - SOCIAL SECURITY 11,455.41 $ 7,781.95 $ 11,612.34 $ 3,604.15 $ 8,872.46 $ 11,204.94 $ (407.40) $ -4% BLDG INSP - MEDICARE 2,679.09 $ 1,819.93 $ 2,715.79 $ 842.89 $ 1,953.62 $ 2,620.51 $ (95.28) $ -4% BUILD INSP - MEDICAL REIMBURSE 1,000.00 $ 498.48 $ 1,000.00 $ 249.99 $ 1,000.00 $ 500.00 $ (500.00) $ -50% BLDG INSP - EQUIPMENT MAINT 1,000.00 $ 584.60 $ 1,000.00 $ - $ 300.00$ 1,000.00 $ - $ 0% BLDG INSP - FUEL / MILEAGE 750.00 $ 522.35 $ 750.00 $ 247.41 $ 1,000.00 $ 1,000.00 $ 250.00 $ 33% BLDG INSP - OFFICE SUPP/POST 900.00 $ 892.01 $ 900.00 $ 376.98 $ 900.00 $ 1,000.00 $ 100.00 $ 11% BLDG INSP - CLOTHING 300.00 $ - $ 300.00$ 195.25 $ 300.00 $ 300.00 $ - $ 0% BLDG INSP - CONTRACT INSPECT 10,000.00 $ 1,500.00 $ 10,000.00 $ 2,050.25 $ 3,600.00 $ 1,500.00 $ (8,500.00) $ -85% BLDG INSP - EDUC/TRAVL/DUES 2,500.00 $ 2,609.28 $ 2,500.00 $ 1,467.58 $ 2,300.00 $ 2,500.00 $ - $ 0% BLDG INSP - PRINTING 1,000.00 $ 601.48 $ 1,000.00 $ 205.81 $ 500.00 $ 1,250.00 $ 250.00 $ 25% BLDG INSP - WI PERMIT SEALS 1,000.00 $ 3,047.75 $ 1,000.00 $ - $ 1,000.00$ 1,000.00 $ - $ 0% BLDG INSP - ADDRESS/FIRE # 1,200.00 $ 2,212.41 $ 1,200.00 $ 1,293.04 $ 3,000.00 $ 1,200.00 $ - $ 0% BLDG INSP - CELL PHONE 750.00 $ 403.84 $ 750.00 $ 206.11 $ 950.00 $ 1,200.00 $ 450.00 $ 60% BLDG INSP - COMP EQUIP/SOFTWRE 4,000.00 $ 5,287.02 $ 4,000.00 $ 1,033.68 $ 5,000.00 $ 4,000.00 $ - $ 0% Page 10 of 192 Description FY25 Adopted FY25 Actual FY26 Budgeted FY26 YTD 6/30/2026 FY26 Projected FY27 Proposed Difference (#) Difference (%) ENGINEERING - WAGES 39,645.00 $ 46,607.56 $ 44,621.00 $ 15,487.44 $ 44,621.00 $ 45,838.01 $ 1,217.01 $ 3% ENGINEERING - HEALTH/LIFE 7,744.00 $ 9,398.83 $ 10,083.25 $ 5,897.58 $ 10,083.25 $ 16,084.26 $ 6,001.01 $ 60% ENGINEERING - WRS 2,755.00 $ 3,046.09 $ 3,212.71 $ 1,102.03 $ 3,212.71 $ 3,323.26 $ 110.55 $ 3% ENGINEERING - SOCIAL SECURITY 2,458.00 $ 2,935.30 $ 2,766.50 $ 912.78 $ 2,766.50 $ 2,841.96 $ 75.46 $ 3% ENGINEERING - MEDICARE 575.00 $ 686.53 $ 647.00 $ 213.45 $ 647.00 $ 664.65 $ 17.65 $ 3% ENGINEERING - MED REIMBURSE 200.00 $ 171.27 $ 125.00 $ 62.48 $ 125.00 $ 125.00 $ - $ 0% ENG-ACTION IN JACKSON EXPENSES 1,500.00 $ 315.02 $ 1,500.00 $ 1,590.86 $ 2,500.00 $ 2,500.00 $ 1,000.00 $ 67% ENG - COMPUTER SUPT/TELEPHONE 900.00 $ 332.02 $ 900.00 $ 360.99 $ 900.00 $ 1,000.00 $ 100.00 $ 11% ENG - MATERIALS/SUPPLIES 1,000.00 $ 790.79 $ 1,000.00 $ 17.91 $ 500.00 $ 1,030.00 $ 30.00 $ 3% ENGINEERING - FUEL/LUBRICANTS 300.00 $ 254.84 $ 300.00 $ - $ 300.00$ 300.00 $ - $ 0% ENGINEERING - EDUC/TRAVEL/DUES 3,000.00 $ 2,178.93 $ 3,050.00 $ 551.00 $ 1,000.00 $ 3,100.00 $ 50.00 $ 2% ENGINEERING - COMPUTER UPGRADE - $ 1,065.33$ - $ - $ - $ - $ - $ ENGINEERING - COPIER - $ - $ - $ - $ 500.00$ 500.00 $ ENGINEERING -CONTRACT SERVICES - $ 5,431.25$ 12,000.00 $ 440.00 $ 7,500.00 $ 12,350.00 $ 350.00 $ 3% STREETS OPERATION - WAGES 214,759.00 $ 181,115.90 $ 181,368.07 $ 89,450.87 $ 181,368.07 $ 191,585.17 $ 10,217.10 $ 6% STREETS OPERATION - HEALTH 62,589.00 $ 58,558.84 $ 68,115.52 $ 31,048.53 $ 68,115.52 $ 63,975.84 $ (4,139.68) $ -6% STREETS OPERATION - WRS 13,536.00 $ 12,350.17 $ 13,058.50 $ 6,440.49 $ 13,058.50 $ 13,889.93 $ 831.43 $ 6% STREETS OPERATION - SOC SECURI 12,075.00 $ 10,501.47 $ 11,244.82 $ 5,144.42 $ 11,244.82 $ 11,878.28 $ 633.46 $ 6% STREETS OPERATION - MEDICARE 2,824.00 $ 2,456.04 $ 2,629.84 $ 1,203.17 $ 2,629.84 $ 2,777.99 $ 148.15 $ 6% STREETS OPERATION - MED REIMBU 1,500.00 $ 1,164.88 $ 1,575.00 $ 636.28 $ 1,575.00 $ 1,250.00 $ (325.00) $ -21% STREETS - MACHINERY / EQUIPMNT 46,000.00 $ 38,997.55 $ 46,900.00 $ 22,491.40 $ 46,000.00 $ 48,300.00 $ 1,400.00 $ 3% STREETS - FUEL / LUBRICANTS 19,000.00 $ 18,096.65 $ 19,350.00 $ 13,080.52 $ 19,000.00 $ 19,900.00 $ 550.00 $ 3% STREETS - WEED CONTROL / GRASS 500.00 $ 90.00 $ 500.00 $ 32.77 $ 400.00 $ 500.00 $ - $ 0% STREETS - STREET SWEEPING - $ 6,285.04$ 8,000.00 $ 2,434.75 $ 8,000.00 $ 8,240.00 $ 240.00 $ 3% STREETS - SIGNS 5,000.00 $ 5,833.73 $ 5,000.00 $ 117.10 $ 4,500.00 $ 5,150.00 $ 150.00 $ 3% STREETS - TOOLS 2,500.00 $ 1,199.97 $ 2,500.00 $ 1,216.69 $ 2,250.00 $ 2,575.00 $ 75.00 $ 3% STREETS - SALT / SAND 63,392.00 $ 60,518.44 $ 64,650.00 $ 65,142.44 $ 65,150.00 $ 66,575.00 $ 1,925.00 $ 3% STREETS - ASPHALT PATCHING 4,000.00 $ 4,656.34 $ 4,100.00 $ 730.80 $ 4,000.00 $ 4,220.00 $ 120.00 $ 3% STREETS - CURB/GUTTER/SIDEWALK 5,000.00 $ 10,920.61 $ 5,150.00 $ - $ 5,150.00$ 5,300.00 $ 150.00 $ 3% STREETS - PAINTING / STRIPING 10,000.00 $ 8,433.06 $ 10,300.00 $ - $ 10,000.00$ 10,600.00 $ 300.00 $ 3% STREETS - SNOW / ICE REMOVAL 1,500.00 $ 460.00 $ 1,500.00 $ 1,121.53 $ 1,125.00 $ 1,545.00 $ 45.00 $ 3% STREETS - OPERATING SUPPLIES 2,000.00 $ 2,575.72 $ 2,000.00 $ 665.68 $ 1,750.00 $ 2,050.00 $ 50.00 $ 3% STREETS - STREET REPAIR 18,000.00 $ 15,481.59 $ 23,500.00 $ 1,085.87 $ 20,000.00 $ 24,200.00 $ 700.00 $ 3% STREETS - BLDGS / GROUNDS 30,000.00 $ 11,171.87 $ 30,500.00 $ 4,977.04 $ 15,000.00 $ 31,400.00 $ 900.00 $ 3% STREETS - COMP SUPT / PHONES 1,000.00 $ 391.16 $ 1,000.00 $ 333.74 $ 1,000.00 $ 2,000.00 $ 1,000.00 $ 100% STREETS - UNIFORMS/SUPPLIES 5,000.00 $ 5,194.93 $ 5,100.00 $ 2,920.58 $ 5,100.00 $ 5,250.00 $ 150.00 $ 3% STREETS - EDUC / TRAVEL / DUES 3,000.00 $ 1,221.92 $ 3,050.00 $ 1,077.00 $ 2,100.00 $ 3,140.00 $ 90.00 $ 3% STREETS - CRACK FILLING 25,000.00 $ 25,000.00 $ 25,700.00 $ - $ 25,000.00$ 26,470.00 $ 770.00 $ 3% STREETS - PORTABLE RADIOS 3,000.00 $ - $ 3,050.00$ 29.98 $ 500.00 $ 3,100.00 $ 50.00 $ 2% STREETS - UTILITIES 19,000.00 $ 15,977.05 $ 19,350.00 $ 10,473.12 $ 19,300.00 $ 19,930.00 $ 580.00 $ 3% STREET LIGHTING - ELECTRICITY 135,000.00 $ 137,955.39 $ 137,500.00 $ 59,408.66 $ 137,500.00 $ 141,625.00 $ 4,125.00 $ 3% STREET LIGHTING - POLES 12,000.00 $ - $ 12,200.00$ 916.50 $ 7,500.00 $ 12,550.00 $ 350.00 $ 3% STORM SEWER - CLEANING/REPAIR 3,000.00 $ 3,000.00 $ 3,050.00 $ 186.71 $ 3,050.00 $ 3,140.00 $ 90.00 $ 3% Page 11 of 192 Description FY25 Adopted FY25 Actual FY26 Budgeted FY26 YTD 6/30/2026 FY26 Projected FY27 Proposed Difference (#) Difference (%) TRASH CHIPPING/BRUSH - WAGES 44,601.00 $ 30,146.12 $ 41,777.76 $ 19,141.11 $ 41,777.76 $ 41,937.60 $ 159.84 $ 0% TRASH CHIPPING/BRUSH - HEALTH 14,295.00 $ 7,037.92 $ 7,858.80 $ 7,424.72 $ 7,858.80 $ 14,823.35 $ 6,964.55 $ 89% TRASH CHIPPING/BRUSH - WRS 3,100.00 $ 2,077.15 $ 3,008.00 $ 1,378.18 $ 3,008.00 $ 3,040.48 $ 32.48 $ 1% TRASH CHIPPING/BRUSH - SOC SEC 2,765.00 $ 1,745.90 $ 2,590.22 $ 1,099.49 $ 2,590.22 $ 2,600.13 $ 9.91 $ 0% TRASH CHIPPING/BRUSH - MEDICAR 647.00 $ 408.31 $ 605.78 $ 257.14 $ 605.78 $ 608.10 $ 2.32 $ 0% TRASH CHIPPING/BRUSH - MED REI 350.00 $ 183.58 $ 200.00 $ 145.42 $ 200.00 $ 300.00 $ 100.00 $ 50% TRASH - CURBSIDE PICKUP 261,394.00 $ 260,263.45 $ 269,000.00 $ 131,738.07 $ 269,000.00 $ 277,000.00 $ 8,000.00 $ 3% TRASH - CHIPPING / BRUSH 20,000.00 $ 10,180.00 $ 20,000.00 $ (40.00) $ 20,000.00$ 20,600.00 $ 600.00 $ 3% TRASH - SPRING CLEANUP DAY 20,000.00 $ 707.40 $ 5,000.00 $ 5,278.50 $ 5,300.00 $ 7,500.00 $ 2,500.00 $ 50% RECYCLING - CURBSIDE PICKUP 206,534.00 $ 207,091.48 $ 212,700.00 $ 97,532.15 $ 212,700.00 $ 219,000.00 $ 6,300.00 $ 3% PARKS OPERATIONS - WAGES 107,238.00 $ 121,044.46 $ 139,590.31 $ 66,305.35 $ 139,590.31 $ 143,647.57 $ 4,057.26 $ 3% PARKS OPERATION - HEALTH & LIF 27,465.00 $ 33,160.40 $ 30,563.96 $ 23,111.40 $ 30,563.96 $ 49,122.50 $ 18,558.54 $ 61% PARKS OPERATIONS - WRS 5,924.00 $ 8,316.34 $ 10,050.50 $ 4,773.99 $ 10,050.50 $ 10,414.45 $ 363.95 $ 4% PARKS OPERATIONS - SOCIAL SECU 5,285.00 $ 6,964.19 $ 8,654.60 $ 3,809.41 $ 8,654.60 $ 8,906.15 $ 251.55 $ 3% PARKS OEPRATIONS - MEDICARE 1,236.00 $ 1,628.73 $ 2,024.06 $ 890.95 $ 2,024.06 $ 2,082.89 $ 58.83 $ 3% PARKS OPERATION - MED REIMBURS 650.00 $ 697.10 $ 725.00 $ 468.47 $ 725.00 $ 950.00 $ 225.00 $ 31% PARKS - MACHINERY / EQUIPMENT 5,000.00 $ 4,243.35 $ 5,050.00 $ 2,440.65 $ 4,800.00 $ 5,200.00 $ 150.00 $ 3% PARKS - BUILDING MAINTENANCE 6,000.00 $ (2,779.86) $ 6,150.00 $ 6,686.02 $ 7,000.00 $ 7,000.00 $ 850.00 $ 14% PARKS - TREES / SHRUBS 12,000.00 $ 11,814.21 $ 12,200.00 $ 1,234.75 $ 8,000.00 $ 12,550.00 $ 350.00 $ 3% PARKS - TOOLS 500.00 $ 92.45 $ 500.00 $ 368.75 $ 500.00 $ 515.00 $ 15.00 $ 3% PARKS - OPERATING SUPPLIES 1,500.00 $ 268.89 $ 1,500.00 $ 96.46 $ 1,000.00$ 1,545.00 $ 45.00 $ 3% PARKS - TABLES / BENCHES 1,000.00 $ 87.43 $ 1,000.00$ 462.39 $ 750.00 $ 1,030.00 $ 30.00 $ 3% PARKS - PAPER/CLEAN PRODUCTS 2,500.00 $ 3,022.44 $ 2,550.00 $ 558.82 $ 2,000.00 $ 2,625.00 $ 75.00 $ 3% PARKS - BALLFIELD MAINTENANCE 3,000.00 $ 1,923.52 $ 3,050.00 $ - $ 3,050.00$ 3,140.00 $ 90.00 $ 3% PARKS - PLAY APPARATUS MAINT 500.00 $ 73.27 $ 500.00 $ 8.58 $ 500.00$ 515.00 $ 15.00 $ 3% PARKS - TELEPHONE 1,000.00 $ 488.79 $ 1,000.00 $ 369.43 $ 1,000.00 $ 1,025.00 $ 25.00 $ 3% PARKS - FUELS / LUBRICANTS 4,000.00 $ 4,738.90 $ 4,050.00 $ 1,702.19 $ 3,750.00 $ 4,150.00 $ 100.00 $ 2% PARKS - ELECTRICITY / GAS 13,000.00 $ 15,771.03 $ 13,250.00 $ 7,522.93 $ 13,250.00 $ 13,645.00 $ 395.00 $ 3% PARKS - WATER / SEWER 9,000.00 $ 8,618.79 $ 9,150.00 $ 1,396.38 $ 9,000.00 $ 9,400.00 $ 250.00 $ 3% PARKS - GROUNDS MAINTENANCE 1,500.00 $ 1,854.55 $ 1,500.00 $ 2,995.80 $ 3,000.00 $ 3,000.00 $ 1,500.00 $ 100% PARKS - EDUC / TRAVEL / DUES 2,000.00 $ 1,726.15 $ 2,050.00 $ 250.00 $ 1,000.00 $ 2,110.00 $ 60.00 $ 3% PARKS - SPLASH PAD CHEMICALS 4,000.00 $ 4,840.68 $ 4,050.00 $ 642.69 $ 3,000.00 $ 4,150.00 $ 100.00 $ 2% PARKS - BANNERS / FLAGS 1,000.00 $ 580.07 $ 1,000.00 $ 550.00 $ 1,000.00 $ 1,025.00 $ 25.00 $ 3% PARKS - PARK PROJECTS - $ 900.00$ - $ - $ - $ - $ - $ PARKS - FERTILIZER/WEED CNTRL 5,000.00 $ 4,875.77 $ 5,100.00 $ 5,000.00 $ 5,000.00 $ 5,250.00 $ 150.00 $ 3% PARKS - CAPITAL PROJECTS 20,000.00 $ 18,528.39 $ 20,400.00 $ - $ 20,000.00$ 21,000.00 $ 600.00 $ 3% REC DEPT TRANSFER 264,508.00 $ 264,508.00 $ 284,871.00 $ 142,435.50 $ 284,871.00 $ 298,182.00 $ 13,311.00 $ 5% ECONOMIC DEVELOPMENT - WAGES 18,600.00 $ 18,700.57 $ 19,158.00 $ 9,427.54 $ 19,158.00 $ 14,000.00 $ (5,158.00) $ -27% GENERAL FUND - EXPENSES 6,279,838.73 $ 5,862,699.97 $ 6,492,140.91 $ 3,096,565.56 $ 6,393,334.99 $ 6,726,440.33 $ 234,299.42$ 4% Page 12 of 192 Description FY25 Adopted FY25 Actual FY26 Budgeted FY26 YTD 6/30/2026 FY26 Projected FY27 Proposed Difference (#) Difference (%) HOTEL/MOTEL - ROOM TAX 74,000.00 $ 64,743.01 $ 61,385.58 $ 9,219.21 $ 60,000.00 $ 60,000.00 $ (1,385.58) $ -2% HOTEL/MOTEL - REVENUES 74,000.00 $ 64,743.01 $ 61,385.58 $ 9,219.21 $ 60,000.00 $ 60,000.00 $ (1,385.58)$ -2% COMMUNITY EVENTS & ADVERTISING 43,500.00$ 44,451.69 $ 30,885.58 $ 22,140.17 $ 29,500.00 $ 29,500.00 $ (1,385.58) $ -4% WASHINGTON COUNTY SUPPORT 6,000.00 $ 6,000.00 $ 6,000.00 $ 6,000.00 $ 6,000.00 $ 6,000.00 $ - $ 0% VILLAGE TOURISM/PROMOTION 24,500.00 $ 21,111.48 $ 24,500.00 $ 11,770.92 $ 24,500.00 $ 24,500.00 $ - $ 0% HOTEL/MOTEL - EXPENSES 74,000.00 $ 71,563.17 $ 61,385.58 $ 39,911.09 $ 60,000.00 $ 60,000.00 $ (1,385.58)$ -2% Description FY25 Adopted FY25 Actual FY26 Budgeted FY26 YTD 6/30/2026 FY26 Projected FY27 Proposed Difference (#) Difference (%) WATER - IMPACT FEE 47,300.00 $ 103,114.00 $ 20,000.00 $ 19,866.00 $ 20,000.00 $ 20,000.00 $ - $ 0% WATER - NSF CHARGES - $ 15.00$ - $ 135.00$ 150.00 $ 150.00 $ 150.00 $ WATER - RESIDENT METERED SALES 812,443.00 $ 801,587.88 $ 908,350.00 $ 196,821.64 $ 908,350.00 $ 948,370.00 $ 40,020.00 $ 4% WATER - COMMERC METERED SALES 96,000.00 $ 103,570.61 $ 119,230.00 $ 22,531.09 $ 119,230.00 $ 161,600.00 $ 42,370.00 $ 36% WATER - INDUSTR METERED SALES 91,800.00 $ 58,239.39 $ 66,220.00 $ 13,966.37 $ 66,220.00 $ 92,809.00 $ 26,589.00 $ 40% WATER - PUBL AUTH METERED SLS 20,000.00 $ 17,642.25 $ 18,000.00 $ 3,714.34 $ 18,000.00 $ 21,490.00 $ 3,490.00 $ 19% WATER - MULTI FAMILY RESIDENT 100,000.00 $ 92,205.39 $ 67,530.00 $ 22,922.35 $ 67,530.00 $ 79,144.00 $ 11,614.00 $ 17% WATER - PUBL AUTH / PRIV FIRE - $ 2,283.00$ - $ 601.50$ 600.00 $ - $ - $ WATER - PRIVATE FIRE PROTECTN 100,000.00 $ 52,080.46 $ 64,330.00 $ 13,436.15 $ 64,330.00 $ 64,330.00 $ - $ 0% WATER - PUBLIC FIRE PROTECTION 476,320.00 $ 472,628.63 $ 617,950.00 $ 123,579.72 $ 617,950.00 $ 593,704.00 $ (24,246.00) $ -4% WATER - PENALTIES 4,000.00 $ 4,610.55 $ 4,000.00 $ 2,365.45 $ 4,000.00 $ 4,000.00 $ - $ 0% WATER - OTHER WATER REVENUES - $ 5,146.00$ - $ - $ - $ - $ - $ WATER - RADIO READ CONTROL - $ 165.00$ - $ - $ - $ - $ - $ WATER - INTEREST ON INVESTMNTS 23,000.00 $ 34,302.03 $ 23,000.00 $ 11,708.19 $ 23,000.00 $ 23,000.00 $ - $ 0% WATER - BULK WATER USAGE 61,682.00 $ 36,518.80 $ 61,682.00 $ 9,434.40 $ 61,682.00 $ 61,682.00 $ - $ 0% WATER - PRIVATE WELL PERMIT - $ - $ - $ 40.00$ - $ - $ - $ WATER - MISC REVENUE - $ 33,867.99$ - $ 48,056.16$ 48,500.00 $ - $ - $ WATER - REVENUES 1,832,545.00 $ 1,817,976.98 $ 1,970,292.00 $ 489,178.36 $ 2,019,542.00$ 2,070,279.00 $ 99,987.00$ 5% Page 13 of 192 Description FY25 Adopted FY25 Actual FY26 Budgeted FY26 YTD 6/30/2026 FY26 Projected FY27 Proposed Difference (#) Difference (%) WATER - TWIN CREEKS - $ - $ - $ 466.42$ 1,000.00 $ 1,000.00 $ 1,000.00 $ WATER PUMPING PLANT - WAGES 47,939.00 $ 9,736.47 $ - $ - $ - $ - $ - $ WATER PUMPING PLANT - HEALTH 10,378.00 $ 2,803.12 $ - $ 272.88$ - $ - $ - $ WATER PUMPING PLANT - WRS 3,332.00 $ 690.16 $ - $ - $ - $ - $ - $ WATER PUMPING PLANT - SOC SEC 2,972.00 $ 586.06 $ - $ - $ - $ - $ - $ WATER PUMPING PLANT - MEDICARE 755.00 $ 137.08 $ - $ - $ - $ - $ - $ WATER PUMPING PLANT - MED REIM 275.00 $ 56.18 $ - $ - $ - $ - $ - $ WATER -UTILITIES 86,000.00 $ 93,330.10 $ 88,550.00 $ 44,345.36 $ 88,550.00 $ 91,205.00 $ 2,655.00 $ 3% WATER - PUMP PLANT OPERATIONS 22,000.00 $ 21,522.23 $ 22,650.00 $ 11,442.89 $ 18,500.00 $ 23,325.00 $ 675.00 $ 3% WATER - PUMP PLANT EQUIPMENT 16,000.00 $ 15,657.88 $ 16,450.00 $ 9,870.77 $ 13,000.00 $ 16,940.00 $ 490.00 $ 3% WATER - TELEPHONE 4,000.00 $ 2,542.43 $ 4,100.00 $ 4,185.03 $ 7,750.00 $ 7,750.00 $ 3,650.00 $ 89% WATER - BUILDING / GROUNDS 150,000.00 $ 52,358.43 $ 154,500.00 $ 29,729.77 $ 125,000.00 $ 159,125.00 $ 4,625.00 $ 3% WATER - WELL MAINTENANCE 15,000.00 $ 2,535.14 $ 15,450.00 $ 9,756.34 $ 15,450.00 $ 15,910.00 $ 460.00 $ 3% WATER - WATER TOWER MAINT 20,000.00 $ 93,245.00 $ 20,600.00 $ 176,882.00 $ 180,000.00 $ 180,000.00 $ 159,400.00 $ 774% WATER DIGGERS HOTLINE - WAGES 6,044.00 $ 9,149.71 $ 6,891.60 $ 2,841.15 $ 6,891.60 $ 7,222.44 $ 330.84 $ 5% WATER DIGGERS HOTLINE - HEALTH 1,923.00 $ 2,687.56 $ 1,956.45 $ 1,318.72 $ 1,956.45 $ 2,888.52 $ 932.07 $ 48% WATER DIGGERS HOTLINE - WRS 421.00 $ 635.63 $ 496.20 $ 204.55 $ 496.20 $ 523.63 $ 27.43 $ 6% WATER DIGGERS - SOCIAL SECURIT 375.00 $ 529.74 $ 427.28 $ 162.64 $ 427.28 $ 447.79 $ 20.51 $ 5% WATER DIGGERS HOT - MEDICARE 88.00 $ 123.90 $ 99.93 $ 38.03 $ 99.93 $ 104.73 $ 4.80 $ 5% WATER DIGGERS HOTLINE - MED RE 50.00 $ 79.07 $ 62.50 $ 22.78 $ 62.50 $ 50.00 $ (12.50) $ -20% WATER - TREATMENT CHEMICALS 30,000.00 $ 31,373.04 $ 30,900.00 $ 12,329.94 $ 30,900.00 $ 31,825.00 $ 925.00 $ 3% WATER DIGGERS HOTLINE EXPENSES 4,000.00 $ 4,752.16 $ 4,100.00 $ 795.20 $ 4,000.00 $ 4,220.00 $ 120.00 $ 3% WATER DISTRIBUTION - WAGES 239,640.00 $ 251,996.46 $ 291,539.72 $ 104,702.35 $ 291,539.72 $ 324,215.01 $ 32,675.29 $ 11% WATER DISTRIBUTION - HEALTH 63,177.00 $ 61,569.95 $ 74,249.25 $ 42,228.48 $ 74,249.25 $ 127,561.72 $ 53,312.47 $ 72% WATER DISTRIBUTION - WRS 15,613.00 $ 16,712.18 $ 20,990.86 $ 7,538.51 $ 18,999.70 $ 23,505.59 $ 2,514.73 $ 12% WATER DISTRIBUTION - SOC SECUR 13,928.00 $ 14,490.48 $ 18,075.46 $ 5,739.59 $ 16,828.31 $ 20,101.33 $ 2,025.87 $ 11% WATER DISTRIBUTION - MEDICARE 3,257.00 $ 3,388.95 $ 4,227.33 $ 1,342.33 $ 3,935.65 $ 4,701.12 $ 473.79 $ 11% WATER DISTRIBUTION - MED REIMB 1,575.00 $ 1,649.17 $ 1,937.50 $ 725.46 $ 1,812.50 $ 2,000.00 $ 62.50 $ 3% WATER - TOOLS 6,000.00 $ 3,860.06 $ 6,150.00 $ 217.83 $ 2,000.00 $ 6,330.00 $ 180.00 $ 3% WATER - ENERGENICS MONITORING 5,000.00 $ - $ 5,150.00$ - $ 4,000.00$ 5,300.00 $ 150.00 $ 3% WATER - CATHODIC PROTECTION 3,000.00 $ - $ 3,050.00$ 1,660.00 $ 2,500.00 $ 3,050.00 $ - $ 0% WATER - THERMAL BONDING 3,000.00 $ 837.00 $ 3,050.00 $ - $ 3,050.00$ 3,140.00 $ 90.00 $ 3% WATER - REPAIR/REPLACE MAINS 80,000.00 $ 104,655.73 $ 170,000.00 $ 3,264.83 $ 75,000.00 $ 175,000.00 $ 5,000.00 $ 3% WATER - SYSTEM STUDY 20,000.00 $ 627.00 $ 20,600.00$ 3,869.42 $ 20,600.00 $ 21,215.00 $ 615.00 $ 3% WATER - SYSTEM MAPPING 25,000.00 $ 14,086.36 $ 25,750.00 $ 25,856.69 $ 25,900.00 $ 26,525.00 $ 775.00 $ 3% WATER - METERS/REGISTERS/WIRE 50,000.00 $ 19,740.68 $ 51,500.00 $ 22,794.82 $ 51,500.00 $ 53,045.00 $ 1,545.00 $ 3% WATER - LARGE METER TESTING 3,500.00 $ 1,581.80 $ 3,600.00 $ - $ 3,600.00$ 3,700.00 $ 100.00 $ 3% WATER - HYDRANT MAINTENANCE 4,000.00 $ 1,900.30 $ 4,100.00 $ - $ 2,500.00$ 4,220.00 $ 120.00 $ 3% WATER - HYDRANT PAINTING 10,000.00 $ - $ 10,300.00$ - $ 10,300.00$ 10,600.00 $ 300.00 $ 3% Page 14 of 192 Description FY25 Adopted FY25 Actual FY26 Budgeted FY26 YTD 6/30/2026 FY26 Projected FY27 Proposed Difference (#) Difference (%) WATER ACCT/BILLING - WAGES 28,654.00 $ 33,212.24 $ 50,748.36 $ 20,606.56 $ 50,748.36 $ 59,218.44 $ 8,470.08 $ 17% WATER ACCT/BILLING - HEALTH 13,754.00 $ 13,684.35 $ 18,191.00 $ 7,823.34 $ 18,191.00 $ 20,349.59 $ 2,158.59 $ 12% WATER ACCT/BILLING -WRS 1,991.00 $ 1,990.99 $ 2,708.90 $ 1,330.96 $ 2,633.65 $ 3,303.73 $ 594.83 $ 22% WATER ACCT/BILLING - SOC SEC 1,777.00 $ 1,860.78 $ 3,146.40 $ 1,193.56 $ 3,146.40 $ 3,671.54 $ 525.14 $ 17% WATER ACCT/BILLING - MEDICARE 415.00 $ 435.26 $ 735.85 $ 279.15 $ 735.85 $ 858.67 $ 122.82 $ 17% WATER ACCT/BILLING - MED REIMB 250.00 $ 247.63 $ 325.00 $ 162.25 $ 325.00 $ 350.00 $ 25.00 $ 8% WATER - CELL PHONES 1,600.00 $ 674.48 $ 1,600.00 $ 503.64 $ 1,600.00 $ 1,645.00 $ 45.00 $ 3% WATER - AUDIT / ACCOUNTNG 15,000.00 $ 15,904.50 $ 15,450.00 $ 11,337.50 $ 15,450.00 $ 15,910.00 $ 460.00 $ 3% WATER ADMIN - WAGES 44,096.00 $ 37,804.57 $ 42,005.50 $ 20,579.44 $ 42,005.50 $ 54,365.49 $ 12,359.99 $ 29% WATER ADMIN - HEALTH & LIFE 4,694.00 $ 13,205.01 $ 14,390.10 $ 7,656.15 $ 14,390.10 $ 13,874.20 $ (515.90) $ -4% WATER ADMIN - WRS 3,065.00 $ 2,617.38 $ 3,024.40 $ 1,481.71 $ 2,716.88 $ 3,941.50 $ 917.10 $ 30% WATER ADMIN - SOCIAL SECURITY 2,734.00 $ 2,221.47 $ 2,604.34 $ 1,213.29 $ 2,406.38 $ 3,370.66 $ 766.32 $ 29% WATER ADMIN - MEDICARE 639.00 $ 519.52 $ 609.08 $ 283.76 $ 562.78 $ 788.30 $ 179.22 $ 29% WATER ADMIN - MED REIMBURSE 200.00 $ 236.26 $ 187.50 $ 93.75 $ 187.50 $ 187.50 $ - $ 0% WATER - OFFICE SUPPLIES 2,000.00 $ 978.19 $ 2,050.00 $ 164.48 $ 1,500.00 $ 2,110.00 $ 60.00 $ 3% WATER - POSTAGE/COPIES 12,000.00 $ 6,915.90 $ 12,350.00 $ 2,843.80 $ 12,350.00 $ 12,720.00 $ 370.00 $ 3% WATER - UNIFORMS/SAFETY EQUIP 6,000.00 $ 4,915.24 $ 6,150.00 $ 1,477.18 $ 3,000.00 $ 6,330.00 $ 180.00 $ 3% WATER - PROP/LIABLTY INSURANCE 81,191.00 $ 73,146.80 $ 86,800.00 $ 82,678.64 $ 82,700.00 $ 93,114.00 $ 6,314.00 $ 7% WATER - REGULATORY COMM 3,500.00 $ 252.00 $ 3,600.00 $ 699.42 $ 3,600.00 $ 3,700.00 $ 100.00 $ 3% WATER - GENERAL EXPENSES 10,000.00 $ 9,492.04 $ 10,300.00 $ 3,211.29 $ 6,500.00 $ 10,600.00 $ 300.00 $ 3% WATER - EDUC / TRAVEL / DUES 9,000.00 $ 8,738.10 $ 9,250.00 $ 4,411.01 $ 8,000.00 $ 9,525.00 $ 275.00 $ 3% WATER - EMERGNCY RESPNSE REPTS 2,000.00 $ 1,375.00 $ 2,050.00 $ 2,845.13 $ 2,850.00 $ 2,900.00 $ 850.00 $ 41% WATER - FORMS/PRINTING 3,000.00 $ 2,165.50 $ 3,050.00 $ 914.50 $ 3,050.00 $ 3,140.00 $ 90.00 $ 3% WATER - FUEL / LUBRICANTS 10,000.00 $ 8,546.93 $ 10,300.00 $ 3,118.61 $ 7,500.00 $ 10,600.00 $ 300.00 $ 3% WATER - VEHICLE MAINT / EQUIP 9,000.00 $ 4,006.83 $ 9,250.00 $ 100.33 $ 5,000.00 $ 9,525.00 $ 275.00 $ 3% WATER - NEW EQUIPMENT 35,000.00 $ 36.98 $ 36,000.00$ - $ - $ 37,000.00$ 1,000.00 $ 3% WATER - SCADA SYSTEM 20,000.00 $ 11,273.45 $ 20,600.00 $ 8,411.90 $ 30,000.00 $ 21,200.00 $ 600.00 $ 3% WATER - PYMNT IN LIEU OF TAXES 200,000.00 $ 236,320.00 $ 200,000.00 $ - $ 200,000.00$ 257,772.00 $ 57,772.00 $ 29% WATER - BANK SERVICE FEES - $ 65.00$ - $ 25.00$ - $ - $ - $ WATER - EXPENSES 1,489,802.00 $ 1,334,469.61 $ 1,648,980.51 $ 710,051.13 $ 1,623,548.49$ 2,018,817.50 $ 369,836.99$ 22% Page 15 of 192 Description FY25 Adopted FY25 Actual FY26 Budgeted FY26 YTD 6/30/2026 FY26 Projected FY27 Proposed Difference (#) Difference (%) SEWER - RESIDENTIAL METERED 1,372,202.00 $ 1,671,950.16 $ 1,619,195.00 $ 489,815.26 $ 1,619,195.00$ 1,975,417.00 $ 356,222.00 $ 22% SEWER - COMMERCIAL METERED 212,995.00 $ 244,058.68 $ 251,330.00 $ 64,933.62 $ 251,330.00 $ 306,622.00 $ 55,292.00 $ 22% SEWER - INDUSTRIAL METERED 70,000.00 $ 89,150.94 $ 82,600.00 $ 25,148.94 $ 82,600.00 $ 100,772.00 $ 18,172.00 $ 22% SEWER - INDUSTRIAL SURCHARGES 80,000.00 $ 67,129.05 $ 94,400.00 $ 14,340.88 $ 94,400.00 $ 115,000.00 $ 20,600.00 $ 22% SEWER - PUBLIC AUTHORITIES 28,000.00 $ 28,657.60 $ 33,000.00 $ 6,946.71 $ 33,000.00 $ 40,260.00 $ 7,260.00 $ 22% SEWER - HOLDING / SEPTIC TANK 200,000.00 $ 211,606.75 $ 236,000.00 $ 81,769.50 $ 236,000.00 $ 100,000.00 $ (136,000.00) $ -58% SEWER - MULTI FAMILY METERED 114,510.00 $ 132,450.01 $ 135,120.00 $ 55,042.07 $ 135,120.00 $ 164,846.00 $ 29,726.00 $ 22% SEWER - FORFEITED DISCOUNTS - $ 6,159.80$ - $ 3,782.16$ - $ - $ - $ SEWER - CONNECTION FEES 204,550.00 $ 446,865.00 $ 200,000.00 $ 85,911.00 $ 200,000.00 $ 200,000.00 $ - $ 0% SEWER - S.INTERCPTR IMPACT FEE - $ 516.00$ - $ - $ - $ - $ - $ SEWER - PRIVATE WELL TESTING - $ 1,180.00$ - $ 1,240.00$ 1,500.00 $ 1,000.00 $ 1,000.00 $ SEWER - INTERST ON TEMP INVEST 138,000.00 $ 165,755.80 $ 138,000.00 $ 75,776.34 $ 138,000.00 $ 51,430.00 $ (86,570.00) $ -63% SEWER - AMORTIZATION PREMIUM - $ 7,764.29$ - $ - $ - $ - $ - $ SEWER - REVENUE 2,420,257.00 $ 3,073,244.08 $ 2,789,645.00 $ 904,706.48 $ 2,791,145.00$ 3,055,347.00 $ 265,702.00 $ 10% Page 16 of 192 Description FY25 Adopted FY25 Actual FY26 Budgeted FY26 YTD 6/30/2026 FY26 Projected FY27 Proposed Difference (#) Difference (%) SEWER SUPERVISION/LABOR -WAGES 378,141.00$ 339,826.74 $ 377,624.55 $ 134,554.34 $ 377,624.55 $ 360,745.34 $ (16,879.21) $ -4% SEWER DIGGERS HOTLINE -WAGES 6,044.00 $ 8,690.52 $ 11,891.60 $ 2,958.59 $ 11,891.60 $ 12,222.44 $ 330.84 $ 3% SEWER SUPERVISION/LABOR-HEALTH 74,752.00 $ 86,195.04 $ 83,071.07 $ 39,067.29 $ 83,071.07 $ 88,132.59 $ 5,061.52 $ 6% SEWER DIGGERS HOTLINE - HEALTH 1,923.00 $ 2,628.87 $ 1,956.45 $ 1,318.72 $ 1,956.45 $ 2,888.52 $ 932.07 $ 48% SEWER SUPERVISION/LABOR - WRS 20,165.00 $ 22,458.54 $ 25,685.00 $ 9,333.58 $ 25,685.00 $ 24,624.93 $ (1,060.07) $ -4% SEWER DIGGERS HOTLINE - WRS 421.00 $ 602.34 $ 856.20 $ 213.01 $ 856.20 $ 886.13 $ 29.93 $ 3% SEWER SUPERVISION/LABOR - SS 17,989.00 $ 20,435.86 $ 23,412.72 $ 7,910.93 $ 23,412.72 $ 22,366.21 $ (1,046.51) $ -4% SEWER DIGGERS HOTLINE- SOC SEC 375.00 $ 502.35 $ 737.28 $ 169.47 $ 737.28 $ 757.79 $ 20.51 $ 3% SEWER SUPERVISION/LABOR-MEDICA 4,207.00 $ 4,779.28 $ 5,475.56 $ 1,850.15 $ 5,475.56 $ 5,230.81 $ (244.75) $ -4% SEWER DIGGERS HOTLINE-MEDICARE 88.00 $ 117.50 $ 172.43 $ 39.63 $ 172.43 $ 177.23 $ 4.80 $ 3% SEWER DIGGERS HOTLINE - MED RE 50.00 $ 74.76 $ 12.50 $ 23.72 $ 12.50 $ 50.00 $ 37.50 $ 300% SEWER SUPERVISION - MED REIMBU 1,950.00 $ 2,197.82 $ 1,987.50 $ 862.37 $ 1,987.50 $ 1,900.00 $ (87.50) $ -4% SEWER DIGGERS HOTLINE EXPENSES 10,000.00 $ 2,768.07 $ 10,300.00 $ 651.99 $ 10,000.00$ 10,609.00 $ 309.00 $ 3% SEWER - CHLORINE 3,500.00 $ 2,129.71 $ 3,600.00 $ 1,038.74 $ 3,200.00 $ 3,700.00 $ 100.00 $ 3% SEWER - ALUMINUM SULFATE 54,000.00 $ 56,847.03 $ 57,400.00 $ 22,510.29 $ 92,000.00 $ 140,000.00 $ 82,600.00 $ 144% SEWER - POLYMER 10,000.00 $ 9,243.00 $ 12,100.00 $ 10,740.50 $ 24,000.00 $ 25,000.00 $ 12,900.00 $ 107% SEWER - SODIUM BISULFATE 3,500.00 $ - $ - $ - $ - $ - $ SEWER - CHEMICALS 1,500.00 $ 1,455.45 $ 1,540.00 $ 333.90 $ 1,000.00 $ 1,585.00 $ 45.00 $ 3% SEWER - LAB TIME / SUPPLIES 14,000.00 $ 12,311.02 $ 14,400.00 $ 7,010.60 $ 14,400.00 $ 15,500.00 $ 1,100.00 $ 8% SEWER - OPERATION SUPPLIES 8,000.00 $ 8,756.27 $ 8,200.00 $ 1,752.28 $ 5,000.00 $ 8,445.00 $ 245.00 $ 3% SEWER - TRANSPORTATION 16,000.00 $ 9,851.13 $ 16,450.00 $ 3,085.20 $ 11,000.00 $ 16,940.00 $ 490.00 $ 3% SEWER - UTILITIES 165,000.00 $ 192,474.12 $ 169,950.00 $ 94,297.24 $ 169,950.00 $ 175,040.00 $ 5,090.00 $ 3% SEWER - UNIFORMS/SAFETY EQUIP 8,000.00 $ 4,343.08 $ 8,225.00 $ 1,451.99 $ 8,000.00 $ 8,470.00 $ 245.00 $ 3% SEWER - SLUDGE TESTING 2,000.00 $ 1.99 $ 2,050.00$ - $ 2,050.00$ 2,100.00 $ 50.00 $ 2% SEWER - COLLECT SYSTEM MAINT 80,000.00 $ 10,822.24 $ 82,400.00 $ 16,608.97 $ 25,000.00 $ 84,870.00 $ 2,470.00 $ 3% SEWER - EQUIPMENT MAINTENANCE 60,000.00 $ 45,378.57 $ 61,800.00 $ 38,553.14 $ 61,800.00 $ 63,650.00 $ 1,850.00 $ 3% SEWER - BLDGS / GROUNDS MAINT 125,000.00 $ 43,974.44 $ 128,750.00 $ 31,159.81 $ 132,600.00 $ 132,600.00 $ 3,850.00 $ 3% Page 17 of 192 Description FY25 Adopted FY25 Actual FY26 Budgeted FY26 YTD 6/30/2026 FY26 Projected FY27 Proposed Difference (#) Difference (%) SEWER - JOINT METERING COSTS - $ 42,854.00$ - $ - $ - $ - $ - $ SEWER ADMIN - WAGES 44,096.00 $ 37,819.37 $ 42,005.50 $ 20,579.49 $ 42,005.50 $ 54,365.49 $ 12,359.99 $ 29% SEWER ACCT/BILLING - WAGES 28,654.00 $ 33,189.25 $ 50,748.36 $ 20,621.25 $ 50,748.36 $ 59,218.44 $ 8,470.08 $ 17% SEWER ADMIN - HEALTH & LIFE 4,694.00 $ 11,370.02 $ 14,390.10 $ 7,656.85 $ 14,390.10 $ 13,874.20 $ (515.90) $ -4% SEWER ACCT/BILLING - HEALTH 13,754.00 $ 13,695.03 $ 18,191.00 $ 7,835.28 $ 18,191.00 $ 20,349.59 $ 2,158.59 $ 12% SEWER ADMIN - WRS 3,065.00 $ 2,618.20 $ 3,024.40 $ 1,481.77 $ 3,024.40 $ 3,941.50 $ 917.10 $ 30% SEWER ACCT/BILLING - WRS 1,991.00 $ 1,991.69 $ 2,708.90 $ 1,332.56 $ 2,708.90 $ 3,303.73 $ 594.83 $ 22% SEWER ADMIN - SOCIAL SECURITY 2,734.00 $ 2,222.46 $ 2,604.34 $ 1,213.29 $ 2,604.34 $ 3,370.66 $ 766.32 $ 29% SEWER ACCT/BILLING - SOC SECUR 1,777.00 $ 1,859.05 $ 3,146.40 $ 1,194.25 $ 3,146.40 $ 3,671.54 $ 525.14 $ 17% SEWER ADMIN - MEDICARE 639.00 $ 519.81 $ 609.08 $ 283.81 $ 609.08 $ 788.30 $ 179.22 $ 29% SEWER ACCT/BILLING - MEDICARE 415.00 $ 434.60 $ 735.85 $ 279.36 $ 735.85 $ 858.67 $ 122.82 $ 17% SEWER ADMIN - MEDICAL REIMBURS 200.00 $ 237.29 $ 187.50 $ 93.76 $ 187.50 $ 187.50 $ - $ 0% SEWER ACCT/BILLING - MED REIMB 250.00 $ 249.09 $ 325.00 $ 161.56 $ 325.00 $ 350.00 $ 25.00 $ 8% SEWER - OFFICE SUPPLIES 1,000.00 $ 765.19 $ 1,000.00 $ 376.41 $ 1,000.00 $ 1,030.00 $ 30.00 $ 3% SEWER - PROP / LIAB INSURANCE 82,720.00 $ 80,786.37 $ 88,500.00 $ 83,970.49 $ 84,000.00 $ 95,550.00 $ 7,050.00 $ 8% SEWER - AUDIT / ACCOUNTNG FEES 15,000.00 $ 8,912.50 $ 15,450.00 $ 7,462.50 $ 15,450.00 $ 15,900.00 $ 450.00 $ 3% SEWER - METER CALIBRATION 5,000.00 $ - $ 5,150.00$ - $ 5,150.00$ 5,300.00 $ 150.00 $ 3% SEWER - SLUDGE HAULING 110,000.00 $ 168,660.00 $ 150,000.00 $ 63,291.74 $ 150,000.00 $ 154,500.00 $ 4,500.00 $ 3% SEWER - INDUSTRIAL MONITORING 12,000.00 $ 15,816.00 $ 16,000.00 $ 8,481.85 $ 16,500.00 $ 17,500.00 $ 1,500.00 $ 9% SEWER - CELL/TELEPHONES 4,000.00 $ 2,598.11 $ 4,100.00 $ 2,164.30 $ 4,100.00 $ 4,220.00 $ 120.00 $ 3% SEWER - SCADA SYSTEMS 6,000.00 $ 3,561.09 $ 6,150.00 $ 6,261.00 $ 6,300.00 $ 6,500.00 $ 350.00 $ 6% SEWER - POSTAGE 12,000.00 $ 6,855.42 $ 12,300.00 $ 2,843.80 $ 12,300.00 $ 12,600.00 $ 300.00 $ 2% SEWER - METAL / BIOASSAY TESTS 14,000.00 $ 17,056.43 $ 14,400.00 $ 11,825.43 $ 25,000.00 $ 26,000.00 $ 11,600.00 $ 81% SEWER - EDUCATION/TRAVEL/DUES 8,000.00 $ 4,488.05 $ 8,225.00 $ 2,533.36 $ 5,225.00 $ 8,470.00 $ 245.00 $ 3% SEWER - DNR ENVIRONMENTAL FEE 12,000.00 $ 11,957.70 $ 12,350.00 $ 11,974.23 $ 12,000.00 $ 12,720.00 $ 370.00 $ 3% SEWER - EMERGENCY RESPONSE BRD 500.00 $ 550.00 $ 550.00 $ 563.75 $ 565.00 $ 575.00 $ 25.00 $ 5% SEWER - REPLACEMENT FUND 315,368.00 $ 7,755.90 $ 315,368.00$ 34,956.00 $ 80,000.00 $ 316,000.00 $ 632.00 $ 0% SEWER - COMPUTER SOFTWRE UPGRD 12,000.00$ 10,374.89 $ 12,350.00 $ 4,127.00 $ 12,000.00 $ 12,720.00 $ 370.00 $ 3% SEWER - TOOLS 4,000.00 $ 888.22 $ 4,100.00 $ 458.09 $ 2,500.00 $ 4,220.00 $ 120.00 $ 3% SEWER - THERMAL BONDING 3,000.00 $ 837.00 $ 3,050.00 $ - $ 3,050.00$ 3,140.00 $ 90.00 $ 3% SEWER - DIGESTER FILTER STUDY 120,000.00 $ 255.00 $ 123,600.00$ - $ - $ 123,500.00$ (100.00) $ 0% SEWER - EXPENSES 1,905,462.00 $ 1,380,043.47 $ 2,041,367.29 $ 731,519.63 $ 1,666,699.29$ 2,193,215.61 $ 151,848.32$ 7% ARPA - INTEREST ON INVES - $ 4,137.12$ - $ 411.33$ 500.00 $ - $ - $ ARPA - FUND BALANCE APPLIED 145,375.62 $ - $ 35,000.00$ - $ - $ - $ (35,000.00)$ -100% ARPA - REVENUES 145,375.62 $ 4,137.12 $ 35,000.00 $ 411.33 $ 500.00 $ - $ (35,000.00)$ -100% ARPA - EXPENDITURES 145,375.62 $ 129,618.51 $ 35,000.00 $ 21,303.00 $ 35,000.00 $ - $ (35,000.00)$ -100% ARPA - EXPENSES 145,375.62 $ 129,618.51 $ 35,000.00 $ 21,303.00 $ 35,000.00 $ - $ (35,000.00)$ -100% Page 18 of 192 Description FY25 Adopted FY25 Actual FY26 Budgeted FY26 YTD 6/30/2026 FY26 Projected FY27 Proposed Difference (#) Difference (%) REC - VILLAGE TRANSFER 264,508.00 $ - $ - $ 284,871.00 $ 298,182.00 $ 298,182.00 $ REC - GRANTS/DONATIONS/SPONSRS 8,500.00 $ 9,895.13 $ 10,000.00 $ 16,585.62 $ 10,000.00 $ 10,000.00 $ - $ 0% REC - ADULT PROGRAM FEES 24,000.00 $ 24,902.14 $ 24,000.00 $ 10,316.06 $ 15,000.00 $ 21,983.79 $ (2,016.21) $ -8% REC - YOUTH PROGRAM FEES 40,000.00 $ 54,934.80 $ 45,000.00 $ 34,144.73 $ 45,000.00 $ 50,000.00 $ 5,000.00 $ 11% REC - SENIOR PROGRAMS 3,000.00 $ 5,820.73 $ 3,000.00 $ 2,131.75 $ 4,000.00 $ 4,500.00 $ 1,500.00 $ 50% REC - ADULT LEAGUES FEES 5,000.00 $ 6,800.00 $ 5,000.00 $ 1,100.00 $ 5,000.00 $ 7,000.00 $ 2,000.00 $ 40% REC - YOUTH LEAGUE FEES 2,500.00 $ 2,600.00 $ 2,500.00 $ 625.00 $ 2,500.00 $ 2,500.00 $ - $ 0% REC - CONCESSIONS 9,000.00 $ 6,715.00 $ 9,000.00 $ 2,073.00 $ 7,500.00 $ 10,000.00 $ 1,000.00 $ 11% REC - SPECIAL EVENTS 55,000.00 $ 49,008.00 $ 70,000.00 $ 23,657.35 $ 60,000.00 $ 70,000.00 $ - $ 0% REC - TICKET SALES - $ 1,930.75$ - $ - $ - $ - $ - $ REC - BOYS & GIRLS CLUB RENT 30,000.00 $ 15,000.00 $ 30,000.00 $ 30,000.00 $ 34,000.00 $ 34,000.00 $ 4,000.00 $ 13% REC - WASH CTY AGING RENT 6,000.00 $ 6,574.12 $ 6,000.00 $ 3,222.19 $ 5,000.00 $ 5,000.00 $ (1,000.00) $ -17% REC - BLDG / SHELTER RENTALS 50,000.00 $ 68,550.00 $ 55,000.00 $ 18,789.60 $ 55,000.00 $ 58,000.00 $ 3,000.00 $ 5% REC - OPEN GYM FEES 1,000.00 $ 426.00 $ 1,000.00 $ 1,092.00 $ 1,500.00 $ 1,200.00 $ 200.00 $ 20% REC - FITNESS MEMBERSHIPS 15,000.00 $ 15,493.50 $ 15,000.00 $ 9,051.33 $ 15,000.00 $ 20,000.00 $ 5,000.00 $ 33% REC - KETTLEBROK CHURCH RENT 29,000.00 $ 30,070.00 $ 30,000.00 $ 15,180.00 $ 30,000.00 $ 30,000.00 $ - $ 0% REC - POSTAGE / COPY MACHINES 600.00 $ 9.15 $ 600.00$ 475.42 $ 250.00 $ 250.00 $ (350.00) $ -58% REC - WBSC 4K PROGRAM 101,000.00 $ 95,793.22 $ 115,000.00 $ 108,955.50 $ 130,000.00 $ 135,000.00 $ 20,000.00 $ 17% REC - VILLAGE WELLNESS PROGRAM 1,500.00 $ 12.66 $ 1,500.00$ - $ 1,500.00$ 1,500.00 $ - $ 0% REC - FUND BALANCE APPLIED 34,368.00 $ - $ 15,000.00$ - $ 11,000.00$ - $ (15,000.00)$ -100% REC- GENERAL FUND TRANSFER - $ 264,508.00$ 284,871.00 $ 142,435.50 $ - $ - $ (284,871.00)$ -100% REC-TRANSFER FROM OTHER FUNDS 11,000.00 $ - $ 11,000.00$ - $ - $ 11,000.00$ - $ 0% REC - REVENUES 690,976.00 $ 659,043.20 $ 733,471.00 $ 419,835.05 $ 717,121.00 $ 770,115.79 $ 36,644.79$ 5% Page 19 of 192 Description FY25 Adopted FY25 Actual FY26 Budgeted 6/30/2026 FY26 Projected FY27 Proposed Difference (#) Difference (%) REC ADMIN - WAGES 257,429.00 $ 250,085.83 $ 231,913.28 $ 102,136.09 $ 231,913.28 $ 276,429.13 $ 44,515.85 $ 19% REC EVEN/WEEKEND - WAGES 30,000.00 $ 45,642.16 $ 43,750.00 $ 18,936.45 $ 43,750.00 $ 50,959.50 $ 7,209.50 $ 16% REC PART-TIME SEASONAL - WAGES 21,000.00 $ 22,054.55 $ 21,000.00 $ 14,352.65 $ 21,000.00 $ 21,630.00 $ 630.00 $ 3% REC WBSD 4K - WAGES 50,000.00 $ 57,412.09 $ 95,040.00 $ 48,768.93 $ 95,040.00 $ 94,655.00 $ (385.00) $ 0% REC ADMIN - HEALTH/LIFE INSUR 95,918.00 $ 76,417.77 $ 77,805.71 $ 43,326.72 $ 77,805.71 $ 63,587.46 $ (14,218.25) $ -18% REC PART-TIME/SEAS-HEALTH/LIFE - $ 43.96$ - $ 31.92$ - $ - $ - $ REC ADMIN - WRS 22,564.00 $ 16,754.35 $ 16,697.76 $ 7,060.81 $ 16,697.76 $ 17,552.91 $ 855.15 $ 5% REC EVEN/WEEKEND - WRS 2,000.00 $ 137.48 $ 164.70 $ 98.82 $ 164.70 $ 168.56 $ 3.86 $ 2% REC PART-TIME/SEASONAL - WRS 100.00 $ 137.61 $ - $ 36.24$ - $ - $ - $ REC WBSD 4K - WRS 3,500.00 $ 2,592.21 $ 3,888.00 $ 2,177.28 $ 3,888.00 $ 3,942.19 $ 54.19 $ 1% REC ADMIN - SOCIAL SECURITY 14,884.00 $ 15,334.69 $ 14,378.62 $ 6,741.92 $ 14,378.62 $ 17,138.61 $ 2,759.99 $ 19% REC EVEN/WEEKEND - SOC SEC 3,200.00 $ 2,817.19 $ 3,208.78 $ 1,174.10 $ 3,208.78 $ 3,159.49 $ (49.29) $ -2% REC PART-TIME/SEASON - SOC SEC 1,500.00 $ 1,324.33 $ 1,302.00 $ 889.88 $ 1,302.00 $ 1,341.06 $ 39.06 $ 3% REC WBSD 4K - SOCIAL SECURITY 4,000.00 $ 3,507.58 $ 5,892.48 $ 2,991.77 $ 5,892.48 $ 5,868.61 $ (23.87) $ 0% REC ADMIN - MEDICARE 3,481.00 $ 3,586.50 $ 3,362.74 $ 1,576.82 $ 3,362.74 $ 4,008.22 $ 645.48 $ 19% REC EVEN/WEEKEND - MEDICARE 650.00 $ 658.97 $ 634.38 $ 274.59 $ 1,254.54 $ 738.91 $ 104.53 $ 16% REC PART-TIME/SEASON -MEDICARE 350.00 $ 309.75 $ 304.50 $ 208.16 $ 304.50 $ 313.64 $ 9.14 $ 3% REC WBSD 4K - MEDICARE 700.00 $ 820.35 $ 1,378.08 $ 699.66 $ 1,378.08 $ 1,372.50 $ (5.58) $ 0% REC ADMIN - MEDICAL REIMBURSE 2,000.00 $ 1,092.73 $ 1,000.00 $ 326.91 $ 1,000.00 $ 1,000.00 $ - $ 0% REC - EDUCATION/TRAVEL/DUES 5,000.00 $ 4,025.96 $ 5,500.00 $ 1,423.58 $ 4,000.00 $ 5,500.00 $ - $ 0% REC - PROGRAM / ACCT REFUNDS 3,000.00 $ 9,182.00 $ 5,000.00 $ 2,655.25 $ 5,000.00 $ 5,000.00 $ - $ 0% REC - PROP/LIABLTY INSURANCE 6,000.00 $ 3,428.76 $ 6,500.00 $ 3,875.56 $ 6,500.00 $ 5,500.00 $ (1,000.00) $ -15% REC - COMPUTER EQUIPMENT 4,000.00 $ 2,838.53 $ 5,000.00 $ 2,629.23 $ 5,000.00 $ 5,000.00 $ - $ 0% REC - GAS / ELECTRIC 45,000.00 $ 33,428.07 $ 48,000.00 $ 16,572.35 $ 44,000.00 $ 44,000.00 $ (4,000.00) $ -8% REC - OFFICE SUPPLIES 3,000.00 $ 2,416.52 $ 3,500.00 $ 438.77 $ 3,500.00 $ 3,500.00 $ - $ 0% REC - WATER / SEWER 3,000.00 $ 3,196.69 $ 3,500.00 $ 838.00 $ 3,500.00 $ 3,500.00 $ - $ 0% REC - CELL PHONES 1,800.00 $ 1,567.22 $ 1,800.00 $ 552.39 $ 1,800.00 $ 1,800.00 $ - $ 0% REC - PHONE / INTERNET 3,000.00 $ 5,397.94 $ 3,500.00 $ 1,481.07 $ 3,500.00 $ 3,500.00 $ - $ 0% REC - IT SUPPORT 7,500.00 $ 8,184.59 $ 8,000.00 $ 8,144.25 $ 9,000.00 $ 9,000.00 $ 1,000.00 $ 13% REC - BLDG EQUIPMENT / REPAIRS 12,000.00 $ 15,001.66 $ 15,000.00 $ 3,920.90 $ 15,000.00 $ 15,000.00 $ - $ 0% REC - YOUTH PROGRAM SUPPLIES 2,500.00 $ 2,885.11 $ 3,000.00 $ 1,852.70 $ 3,000.00 $ 3,000.00 $ - $ 0% REC - JANITORIAL/BLDG SUPPLIES 3,000.00 $ 3,567.56 $ 3,500.00 $ 1,922.83 $ 3,500.00 $ 3,500.00 $ - $ 0% REC - ADULT PROGRAM SUPPLIES 1,500.00 $ 2,180.04 $ 1,500.00 $ 851.84 $ 1,500.00 $ 1,500.00 $ - $ 0% REC - SENIOR PROGRAMS 1,000.00 $ 3,260.17 $ 1,200.00 $ 547.19 $ 1,200.00 $ 1,200.00 $ - $ 0% REC - SPECIAL EVENTS 12,000.00 $ 13,065.03 $ 25,000.00 $ 10,773.34 $ 20,000.00 $ 25,000.00 $ - $ 0% REC - PRINTING 3,300.00 $ 2,824.76 $ 3,500.00 $ 3,421.15 $ 3,500.00 $ 3,500.00 $ - $ 0% REC - POSTAGE / COPIER 4,200.00 $ 3,680.52 $ 4,500.00 $ 336.56 $ 4,000.00 $ 4,000.00 $ (500.00) $ -11% REC - STAFF UNIFORMS 1,000.00 $ 923.80 $ 1,000.00 $ - $ 1,000.00$ 1,000.00 $ - $ 0% REC - CONCESSIONS-RESALEABLE 5,000.00 $ 5,718.46 $ 5,000.00 $ 2,829.02 $ 5,000.00 $ 5,000.00 $ - $ 0% REC - ADULT LEAGUES 2,000.00 $ 1,162.18 $ 2,000.00 $ 224.94 $ 2,000.00 $ 2,000.00 $ - $ 0% REC - CONTRACTUAL SERVICES 35,000.00 $ 42,795.27 $ 38,000.00 $ 19,065.67 $ 38,000.00 $ 38,000.00 $ - $ 0% REC - CONTINGENCY 500.00 $ 625.46 $ 750.00 $ 313.35 $ 750.00 $ 750.00 $ - $ 0% REC - CONCESSION STAND MAINT 800.00 $ 807.22 $ 1,000.00 $ 295.00 $ 1,000.00 $ 1,000.00 $ - $ 0% REC - FIRE/SECURITY MONITORING 5,000.00 $ 2,795.45 $ 6,000.00 $ 2,222.92 $ 6,000.00 $ 5,500.00 $ (500.00) $ -8% REC - SALES & USE TAX 4,000.00 $ 2,784.05 $ 4,500.00 $ 2,460.77 $ 4,500.00 $ 4,000.00 $ (500.00) $ -11% REC - WBSD 4K PROGRAM SUPPLIES 2,600.00 $ 1,705.15 $ 5,000.00 $ 2,608.52 $ 5,000.00 $ 5,000.00 $ - $ 0% REC - VILLAGE WELLNESS PROGRAM 1,000.00 $ 346.63 $ 1,000.00 $ - $ 1,000.00$ 1,000.00 $ - $ 0% REC - EXPENSES 690,976.00 $ 680,524.90 $ 733,471.03 $ 344,066.87 $ 724,091.19 $ 770,115.79 $ 36,644.76$ 5% Page 20 of 192 Description FY25 Adopted FY25 Actual FY26 Budgeted FY26 YTD 6/30/2026 FY26 Projected FY27 Proposed Difference (#) Difference (%) CAP PRJT - TAX LEVY 141,862.17 $ 141,862.00 $ 321,119.00 $ - $ 321,119.00$ (321,119.00) $ -100% CAP PRJT - STATE ROAD GRANT - $ 41,530.94$ - $ - $ - $ - $ CAP PRJT - POLICE IMPACT FEE - $ 83,538.43$ - $ 17,540.72$ 30,000.00 $ - $ - $ CAP PRJT - FIRE IMPACT FEE - $ 126,811.59$ - $ 26,314.26$ 41,000.00 $ - $ - $ CAP PRJT - SPEC ASSESS PRINCIP - $ 162,670.29$ - $ 4,414.00$ 5,400.00 $ - $ - $ CAP PRJT - SPECIAL ASSESS INT - $ 9,640.74$ - $ 30.42$ 45.00 $ - $ - $ CAP PRJT - LT DEBT PROCEEDS - $ 3,815,000.00$ - $ 2,500,000.00$ 2,500,000.00 $ - $ - $ CAP PRJT - INTEREST 7,743.00 $ 169,209.82$ 10,000.00 $ 28,090.28 $ 56,000.00 $ 10,000.00 $ - $ 0% CAP PRJT - TRANS FROM FUND BAL 300,000.00 $ - $ - $ 211,854.98 $ 210,350.02 $ 210,350.02 $ CAP PRJT - MISC REVENUE - $ 5,119.09$ - $ - $ - $ - $ - $ CAP PRJT - PREMIUM LT DEBT - $ 57,941.15$ - $ 74,111.70$ 74,111.70 $ - $ - $ CAP PRJT - REVENUE 449,605.17 $ 4,613,324.05 $ 331,119.00 $ 2,650,501.38$ 3,239,530.68 $ 220,350.02 $ (110,768.98)$ -33% CAP PRJT - HICKORY LANE PARK 75,000.00 $ 75,423.00 $ 20,000.00 $ 1,651.33 $ 20,000.00 $ 20,000.00 $ - $ 0% CAP PRJT - STREETS MACHINERY 115,605.17 $ 180,121.49 $ 172,000.00 $ 120,273.00 $ 150,273.00 $ - $ (172,000.00)$ -100% CAP PRJT - MISC PROJECT COSTS 99,000.00 $ 35,474.68 $ 35,000.00 $ 4,845.83 $ - $ 262,500.00$ 227,500.00 $ 650% CAP PRJT - REPAIRS/CONSTRUCT 125,000.00 $ 2,288,293.29 $ - $ 154,588.49$ 2,500,000.00$ - $ - $ CAP PRJT - MISC TID EXPENSES - $ (507,256.00)$ - $ - $ - $ - $ - $ CAP PRJT - ELECTION EQUIPMENT - $ - $ 12,000.00$ - $ 12,000.00$ 6,000.00 $ (6,000.00) $ -50% CAP PRJT - CHESTNUT COURT - $ (23,623.53)$ - $ - $ - $ - $ - $ CAP PRJT - COMM CENTER EXPANSE - $ 1,831,045.33$ - $ 2,584.68$ 2,584.68 $ - $ - $ CAP PRJT - MIDWEST FIBER RELOC - $ - $ 120,000.00$ - $ 120,000.00$ - $ (120,000.00)$ -100% CAP PRJT - COMM CENTER HVAC 18,000.00 $ - $ 18,000.00$ - $ - $ 15,000.00$ (3,000.00) $ -17% CAP PRJT - JACKSON PARK TABLES 17,000.00 $ 16,998.49 $ 17,000.00 $ 14,160.08 $ 17,000.00 $ - $ (17,000.00)$ -100% CAP PRJT - DOG PARK FEASABILTY - $ 33,470.00$ 10,000.00 $ - $ 25,000.00$ - $ (10,000.00)$ -100% CAP PRJT - HICKORY LN PRK PATH - $ 5,658.00$ - $ - $ - $ - $ CAP PRJT - MUNICIPAL BLDG EXP - $ 12,980.91$ - $ - $ - $ 24,000.00$ 24,000.00 $ CAP PRJT - ISSUANCE EXPENSES - $ 157,676.75$ - $ 111,539.20$ 111,539.20 $ - $ - $ CAP PRJT - TRANSFER TO TID #4 114,018.59 $ - $ - $ - $ - $ CAP PRJT - TRANSFER TO DEBT SERVICE 211,854.98$ 210,350.02 $ 210,350.02 $ CAP PRJT - EXPENSES 449,605.17 $ 4,220,281.00 $ 404,000.00 $ 409,642.61 $ 3,170,251.86$ 537,850.02 $ 133,850.02$ 33% Page 21 of 192 Description FY25 Adopted FY25 Actual FY26 Budgeted FY26 YTD 6/30/2026 FY26 Projected FY27 Proposed Difference (#) Difference (%) TID #4 - TAX REVENUE - $ 796,591.59$ - $ - $ - $ - $ - $ TID #4 - TAX INCREMENT 762,116.00 $ - $ 766,339.00$ - $ - $ - $ (766,339.00)$ -100% TID #4 - EXEMPT COMPUTER AID 5,087.62 $ 5,087.62 $ - $ - $ - $ - $ - $ TID #4 - STATE PERS PROP AID 49,556.40 $ 49,556.40 $ - $ - $ - $ - $ - $ TID #4 - TRANSFER FROM CAP PRJ 114,018.59 $ - $ - $ - $ - $ TID #4 - REVENUES 816,760.02 $ 965,254.20 $ 766,339.00 $ - $ - $ - $ (766,339.00)$ -100% TID #4 - MISC TID EXPENSES 15,000.00 $ 509,756.00 $ - $ - $ - $ - $ - $ TID #4 - TRANS TO GF FOR REPAY 311,208.00 $ - $ - $ - $ - $ - $ TID #4 - TRANSFER TO TID #7 796,591.59 $ - $ - $ - $ - $ TID #4 - EXPENSES 326,208.00 $ 1,306,347.59 $ - $ - $ - $ - $ -$ TID #5 - TAX INCREMENT 88,282.00 $ 94,831.37 $ 91,230.00 $ - $ 94,831.00$ 96,690.00 $ 5,460.00 $ 6% TID #5 - STATE PERS PROP AID 1,964.74 $ 1,964.74 $ 1,964.74 $ 1,964.74 $ 1,964.74 $ 1,964.74 $ - $ 0% TID #5 - REVENUES 90,246.74 $ 96,796.11 $ 93,194.74 $ 1,964.74 $ 96,795.74 $ 98,654.74 $ 5,460.00$ 6% TID #5 - DEVELOPER AGREEMNTS 82,985.00 $ 89,141.49 $ 85,756.00 $ 44,639.55 $ 90,889.00 $ 90,889.00 $ 5,133.00 $ 6% TID #5 - MISC TID EXPENSES 1,850.00 $ 1,650.00 $ 1,850.00 $ 150.00 $ 1,850.00 $ 1,850.00 $ - $ 0% TID #5 - EXPENSES 84,835.00 $ 90,791.49 $ 87,606.00 $ 44,789.55 $ 92,739.00 $ 92,739.00 $ 5,133.00$ 6% TID #6 - SPECIAL ASSESS-PRINCI - $ 1,434.26$ - $ - $ - $ - $ - $ TID #6 - SPECIAL ASSESS-INT - $ 286.85$ - $ - $ - $ - $ - $ TID #6 - TAX INCREMENT 307,332.00 $ 319,464.30 $ 469,817.00 $ - $ 453,668.00$ 500,367.00 $ 30,550.00 $ 7% TID #6 - STATE PERS PROP AID 17,111.40 $ 17,111.40 $ 17,111.40 $ 17,111.40 $ 17,111.40 $ 17,111.40 $ - $ 0% TID #6 - REVENUES 324,443.40 $ 338,296.81 $ 486,928.40 $ 17,111.40 $ 470,779.40 $ 517,478.40 $ 30,550.00$ 6% TID #6 - MISC TID EXPENSES 2,000.00 $ 2,499.50 $ 2,000.00 $ 150.00 $ 2,000.00 $ 2,000.00 $ - $ 0% TID #6 - DEVELOPER AGREEMNTS - $ 423,560.00$ 686,660.00 $ 345,580.00 $ 506,472.00 $ 703,893.00 $ 17,233.00 $ 3% TID #6 - TRANS TO DEBT SRV 309,910.00 $ 309,910.00 $ 323,610.00 $ - $ 323,610.00$ 341,968.00 $ 18,358.00 $ 6% TID #6 - EXPENSES 311,910.00 $ 735,969.50 $ 1,012,270.00$ 345,730.00 $ 832,082.00 $ 1,047,861.00 $ 35,591.00$ 4% Page 22 of 192 Description FY25 Adopted FY25 Actual FY26 Budgeted FY26 YTD 6/30/2026 FY26 Projected FY27 Proposed Difference (#) Difference (%) TID #7 - TAX INCREMENT 32,783.00 $ 34,077.54 $ 154,008.00 $ - $ 256,684.00$ 432,545.00 $ 278,537.00 $ 181% TID #7 - STATE PERS PROP AID 9,274.21 $ 9,274.21 $ 9,274.21 $ 9,274.21 $ 9,274.21 $ 9,274.21 $ - $ 0% TID #7 - INFASTRUCTURE OAKS - $ 45,253.22$ 5,253.22 $ - $ - $ - $ (5,253.22)$ -100% TID #7 - LAND SALES 100,000.00 $ - $ - $ - $ - $ - $ - $ TID #7 - TRANSFER FROM TID #4 - $ 796,591.59$ - $ - $ - $ - $ - $ TID #7 - INTEREST - $ 6,111.97$ - $ 1,438.48$ 2,338.48 $ 500.00 $ 500.00 $ TID #7 - MISC REVENUE - $ 375.00$ - $ 6,910.00$ 6,910.00 $ 21,582.00 $ 21,582.00 $ TID #7 - REVENUES 142,057.21 $ 891,683.53 $ 168,535.43 $ 17,622.69 $ 275,206.69 $ 463,901.21 $ 295,365.78$ 175% TID #7 - MISC TID EXPENSES 10,000.00 $ (395.97) $ 20,000.00$ 214,738.60 $ 220,000.00 $ 1,000.00 $ (19,000.00)$ -95% TID #7 - DEVELOPER AGREEMNTS 108,546.79 $ 117,295.14 $ 117,295.14 $ - $ 117,295.00$ 117,295.14 $ - $ 0% TID #7 - LT DEBT PRINCIPAL 86,400.00 $ - $ 91,200.00$ - $ 91,200.00$ - $ (91,200.00)$ -100% TID #7 - LT DEBT INTEREST 42,165.00 $ - $ 59,432.00$ - $ 59,432.00$ - $ (59,432.00)$ -100% TID #7 - OAKS OF JACKSON 30,000.00 $ 18,990.85 $ 5,000.00 $ 6,099.25 $ 7,000.00 $ 10,000.00 $ 5,000.00 $ 100% TID #7 - RIDGEWAY COMMERCIAL 40,000.00 $ 10,707.01 $ 40,000.00 $ 8,058.75 $ 10,000.00 $ 10,000.00 $ (30,000.00) $ -75% TID #7 - EAGLE DR ROUNDABOUT - $ 532.09$ - $ - $ - $ - $ - $ TID #7 - TRANS TO DEBT SERVICE - $ 128,564.80$ 150,632.00 $ - $ 130,701.00$ 132,693.00 $ (17,939.00) $ -12% TID #7 - EXPENSES 317,111.79 $ 275,693.92 $ 483,559.14 $ 228,896.60 $ 635,628.00 $ 270,988.14 $ (212,571.00)$ -44% DEBT SRV - TAX LEVY 1,654,695.00 $ 1,654,695.00 $ 1,754,766.00 $ - $ 1,754,766.00$ 1,875,291.00 $ 120,525.00 $ 7% DEBT SRV - TRANSFER FROM TID 6 309,910.00 $ 309,910.00 $ 323,610.00 $ - $ 323,610.00$ 432,545.00 $ 108,935.00 $ 34% DEBT SRV - TRANSFR FROM TID 7 128,565.00 $ 128,564.80 $ 150,632.00 $ - $ 130,701.00$ 132,693.00 $ (17,939.00) $ -12% DEBT SRV - TRANSFER FROM FIRE 71,454.29 $ 71,454.29 $ 71,454.29 $ 71,454.29 $ 71,454.29 $ 71,454.29 $ - $ 0% DEBT SRV - TRANSFER FROM WATER - $ - $ 54,619.00$ - $ - $ - $ (54,619.00)$ -100% DEBT SRV - TRANSFER FROM SEWER - $ - $ 54,619.00$ - $ - $ - $ (54,619.00)$ -100% DEBT SRV - TRANSFER FROM CAP PROJ - $ - $ - $ - $ 211,854.98$ 210,350.02 $ DEBT SRV - REVENUES 2,164,624.29 $ 2,164,624.09 $ 2,409,700.29 $ 71,454.29 $ 2,492,386.27$ 2,722,333.31 $ 312,633.02$ 13% DEBT SRV - LT DEBT PRINCIPAL 1,458,690.00 $ 1,458,693.72 $ 1,511,180.00 $ 1,781,179.73 $ 1,511,180.00 $ 1,725,543.00 $ 214,363.00 $ 14% DEBT SRV - LT DEBT INTEREST 704,334.00 $ 787,872.66 $ 896,820.00 $ 609,662.93 $ 896,820.00 $ 913,199.00 $ 16,379.00 $ 2% DEBT SRV - PAYING AGENT FEE 1,600.00 $ 2,100.00 $ 1,700.00 $ 2,100.00 $ 2,100.00 $ 2,100.00 $ 400.00 $ 24% DEBT SRV - EXPENSES 2,164,624.00 $ 2,248,666.38 $ 2,409,700.00 $ 2,392,942.66 $ 2,410,100.00 $ 2,640,842.00 $ 231,142.00$ 10% PARK FUND - FEES COLLECTED 10,000.00 $ 127,474.00 $ 10,000.00 $ 26,187.00 $ 45,000.00 $ 10,000.00 $ - $ 0% PARK FUND - INT ON INVESTMENTS 500.00 $ 8,365.14 $ 1,000.00 $ 5,142.14 $ 7,800.00 $ 500.00 $ (500.00) $ -50% PARK FUND - REVENUES 10,500.00 $ 135,839.14 $ 11,000.00 $ 31,329.14 $ 52,800.00 $ 10,500.00 $ (500.00)$ -5% PARK FUND - IMPACT PROJECTS - $ - $ 100,000.00$ 525.00 $ - $ - $ (100,000.00)$ -100% PARK FUND - EXPENSES - $ - $ 100,000.00$ 525.00 $ - $ - $ (100,000.00)$ -100% Page 23 of 192 Description FY25 Adopted FY25 Actual FY26 Budgeted FY26 YTD 6/30/2026 FY26 Projected FY27 Proposed Difference (#) Difference (%) FIRE - STATE 2% DUES 81,377.17 $ 94,305.09 $ 81,377.17 $ 91,428.52 $ 91,428.52 $ 81,377.17 $ - $ 0% FIRE - EMS FAP FUNDS 7,800.00 $ 110,178.70$ 60,747.16 $ - $ 60,747.16$ 60,747.16 $ - $ 0% FIRE - GRANT REVENUE - $ - $ - $ 1,037.84$ 1,037.84 $ - $ - $ FIRE - OTHER STATE AID 12,000.00 $ - $ 12,000.00$ - $ - $ - $ (12,000.00)$ -100% FIRE - CPR TRAINING 2,500.00 $ 2,630.00 $ 2,500.00 $ 1,050.00 $ 2,500.00 $ 2,500.00 $ - $ 0% FIRE - EMS BILLING 375,000.00 $ 487,294.95 $ 375,000.00 $ 222,759.91 $ 390,000.00 $ 390,000.00 $ 15,000.00 $ 4% FIRE - HAZ MAT INCIDENTS 500.00 $ 400.00 $ 500.00 $ - $ 500.00$ 500.00 $ - $ 0% FIRE - INTEREST 50.00 $ 144.13 $ 50.00 $ 63.24 $ 52.70 $ 50.00 $ - $ 0% FIRE - MISCELLANEOUS 1,000.00 $ 16,285.30 $ 1,000.00 $ - $ 1,000.00$ 1,000.00 $ - $ 0% FIRE - OCCUPANCY PERMITS 1,000.00 $ 1,407.00 $ 1,000.00 $ 200.00 $ 500.00 $ 1,000.00 $ - $ 0% FIRE - OFFICE FEES - $ 10.00$ - $ - $ - $ - $ - $ FIRE - PERMIT FEES 1,000.00 $ 2,084.00 $ 1,000.00 $ 699.00 $ 1,000.00 $ 1,000.00 $ - $ 0% FIRE - GENERAL FUND TRANSFER 653,340.93 $ 653,340.93 $ 710,657.22 $ 355,328.64 $ 710,657.22 $ 839,942.10 $ 129,284.88 $ 18% FIRE - TOWN/JACKSON TRANSFER 340,910.05 $ 351,444.10 $ 374,763.37 $ 187,381.68 $ 374,763.37 $ 444,234.74 $ 69,471.37 $ 19% FIRE - TOWN/POLK TRANSFER 108,959.96 $ 108,959.96 $ 113,714.51 $ 56,857.26 $ 113,714.51 $ 136,743.02 $ 23,028.51 $ 20% FIRE - TOWN/GERMANTOWN TRANSFR 21,068.10$ 10,534.06 $ 21,101.91 $ 10,550.96 $ 21,101.91 $ 25,342.00 $ 4,240.09 $ 20% FIRE - DONATIONS 1,000.00 $ 5,481.30 $ 1,000.00 $ 4,241.06 $ 1,000.00 $ 1,000.00 $ - $ 0% FIRE - INTEREST ON INVESTMENTS 200.00 $ 608.95 $ 200.00 $ 267.20 $ 200.00 $ 200.00 $ - $ 0% FIRE - FIRE PREVENT DONATIONS 5,000.00 $ 6,500.00 $ 5,000.00 $ 5,550.00 $ 5,000.00 $ 5,000.00 $ - $ 0% FIRE - SALE OF EQUIPMENT - $ 6,702.24$ - $ - $ - $ - $ - $ FIRE - RESERVE FUND BALANCE 30,880.00 $ - $ 77,991.22$ - $ 77,991.22$ - $ (77,991.22)$ -100% FIRE - REVENUES 1,643,586.21 $ 1,858,310.71 $ 1,839,602.56 $ 937,415.31 $ 1,853,194.45$ 1,990,636.19 $ 151,033.63$ 8% Page 24 of 192 Description FY25 Adopted FY25 Actual FY26 Budgeted FY26 YTD 6/30/2026 FY26 Projected FY27 Proposed Difference (#) Difference (%) FIRE - SALARIES / WAGES 808,654.48 $ 804,862.72 $ 902,946.65 $ 441,923.09 $ 902,946.65 $ 1,038,939.45$ 135,992.80 $ 15% FIRE - HEALTH & LIFE INSURANCE 167,598.00 $ 125,408.87 $ 157,294.25 $ 67,447.26 $ 157,294.25 $ 169,475.12 $ 12,180.87 $ 8% FIRE - WRS 86,844.85 $ 94,022.34 $ 100,402.87 $ 51,039.71 $ 100,402.87 $ 116,600.60 $ 16,197.73 $ 16% FIRE - SOCIAL SECURITY 50,136.58 $ 48,700.14 $ 55,982.69 $ 26,855.74 $ 55,982.69 $ 64,414.25 $ 8,431.56 $ 15% FIRE - MEDICARE 11,460.43 $ 11,389.41 $ 13,092.73 $ 6,280.80 $ 13,092.73 $ 15,064.62 $ 1,971.89 $ 15% FIRE - MEDICAL REIMBURSEMENT 3,000.00 $ 2,493.43 $ 3,000.00 $ 1,249.95 $ 3,000.00 $ 3,000.00 $ - $ 0% FIRE - ELECTRONIC EQUIPMENT 10,200.00 $ 5,717.49 $ 10,404.00 $ 4,257.70 $ 10,400.00 $ 10,716.12 $ 312.12 $ 3% FIRE - FUEL / LUBRICANTS 18,169.20 $ 18,883.05 $ 18,532.70 $ 10,125.00 $ 20,250.00 $ 19,088.68 $ 555.98 $ 3% FIRE - BLDG & GROUNDS MAINT 10,300.00 $ 11,378.11 $ 10,609.00 $ 3,530.18 $ 10,500.00 $ 10,927.27 $ 318.27 $ 3% FIRE - COMPUTER SUPRT/SOFTWARE 20,910.00 $ 22,330.92 $ 21,328.20 $ 15,335.42 $ 21,968.05 $ 21,968.05 $ 639.85 $ 3% FIRE - NEW & REPLACEMENT EQUIP 14,103.60 $ 17,231.90 $ 14,385.67 $ 6,180.65 $ 14,000.00 $ 14,817.24 $ 431.57 $ 3% FIRE - TRUCK & EQUIPMENT MAINT 23,690.00 $ 24,483.48 $ 25,111.40 $ 32,360.13 $ 50,000.00 $ 30,000.00 $ 4,888.60 $ 19% FIRE - OFFICE SUPPLIES/POSTAGE 3,800.00 $ 2,167.01 $ 3,876.00 $ 3,370.05 $ 5,000.00 $ 4,000.00 $ 124.00 $ 3% FIRE - PRE-EMPLOYMENT PHYSICAL 4,120.00 $ 6,338.00 $ 4,408.40 $ 2,865.00 $ 4,500.00 $ 4,500.00 $ 91.60 $ 2% FIRE - LENGTH OF SRVCE PROGRAM 13,390.00 $ 13,390.00 $ 13,657.80 $ 13,657.80 $ 13,657.80 $ 14,067.53 $ 409.73 $ 3% FIRE - INTERCPT/HEALTHCR BLNG 30,900.00 $ 19,589.16 $ 31,827.00 $ 11,014.84 $ 28,000.00 $ 32,781.81 $ 954.81 $ 3% FIRE - FIRE PREVENTION 6,901.00 $ 7,686.44 $ 7,108.03 $ 2,146.87 $ 7,000.00 $ 7,500.00 $ 391.97 $ 6% FIRE - SCENE ASSISTANCE 3,311.00 $ - $ 3,600.00$ - $ 3,600.00$ 4,000.00 $ 400.00 $ 11% FIRE - TURN OUT GEAR/UNIFORMS 25,500.00 $ 20,969.86 $ 27,030.00 $ 11,736.55 $ 27,846.00 $ 28,000.00 $ 970.00 $ 4% FIRE - SCBA TESTING / REPAIR 3,090.00 $ 2,741.50 $ 3,182.70 $ 1,863.54 $ 3,000.00 $ 3,000.00 $ (182.70) $ -6% FIRE - LADDER TESTING 2,328.82 $ 1,773.00 $ 2,398.68 $ - $ 2,398.68$ 3,000.00 $ 601.32 $ 25% FIRE - AUDIT / ACCOUNTING 1,000.00 $ - $ 1,030.00$ - $ 1,030.00$ 1,000.00 $ (30.00) $ -3% FIRE - UTILITIES 50,184.00 $ 43,002.97 $ 51,187.68 $ 21,331.86 $ 51,187.68 $ 52,723.31 $ 1,535.63 $ 3% FIRE - TELEPHONE 5,610.00 $ 4,944.97 $ 5,800.00 $ 2,496.48 $ 5,000.00 $ 5,974.00 $ 174.00 $ 3% FIRE - ATTORNEY FEES 1,000.00 $ 25,211.00 $ 1,030.00 $ - $ 1,000.00$ 1,000.00 $ (30.00) $ -3% FIRE - MEDICAL SUPPLIES 27,300.00 $ 26,809.55 $ 27,846.00 $ 9,624.62 $ 27,846.00 $ 28,681.38 $ 835.38 $ 3% FIRE - FAP FUNDING 12,000.00 $ 13,613.99 $ 60,747.16 $ 61,524.08 $ 61,524.08 $ 60,747.16 $ - $ 0% FIRE - DONATIONS 1,500.00 $ - $ 1,545.00$ - $ - $ 1,500.00$ (45.00) $ -3% FIRE - DUES 2,000.00 $ 1,311.62 $ 2,060.00 $ 470.00 $ 2,060.00 $ 2,500.00 $ 440.00 $ 21% FIRE - EDUC / TRAVEL /TRAINING 13,000.00 $ 11,784.29 $ 13,390.00 $ 3,827.95 $ 12,000.00 $ 13,791.70 $ 401.70 $ 3% FIRE - ANTIQUE FIRE TRUCK - $ - $ - $ - $ - $ - $ FIRE - PROP/LIABILTY INSURANCE 25,750.00 $ 22,858.38 $ 26,522.50 $ 25,837.08 $ 25,837.08 $ 28,644.30 $ 2,121.80 $ 8% FIRE - BAD DEBT EXPENSE - $ - $ - $ - $ - $ - $ FIRE - EQUIP REPLCEMENT FUND 30,880.00 $ 38,726.89 $ 12,000.00 $ - $ 12,000.00$ 12,360.00 $ 360.00 $ 3% FIRE - TRUCK REPLACEMENT FUND 80,000.00 $ - $ 80,000.00$ - $ 80,000.00$ 82,400.00 $ 2,400.00 $ 3% FIRE - EMS EQUIP REPLACEMENT 3,500.00 $ 4,087.43 $ 54,811.16 $ 55,689.42 $ 55,689.42 $ 12,000.00 $ (42,811.16) $ -78% FIRE - 1280 COMMAND PAYMENT - $ - $ - $ - $ - $ - $ FIRE - TRANSFR TO DEBT SRV FND 71,454.29 $ 71,454.29 $ 71,454.29 $ 71,454.29 $ 71,454.00 $ 71,454.00 $ (0.29) $ 0% FIRE - EXPENSES 1,643,586.25 $ 1,525,362.21 $ 1,839,602.56 $ 965,496.06 $ 1,861,467.98$ 1,990,636.59 $ 151,034.03$ 8% Page 25 of 192 Village of Jackson, WI 2026 Financial Management Plan Workshop 1 – Operations & Capital August 18, 2026 – Village Board Page 26 of 192 2 FMP Goals Plan Framework for budget process and beyond. Provide General assessment of fiscal strengths and challenges. Illustrate Long range levy forecast incorporating General Fund, Debt Service, and Capital. Review Financial trends for operations and capital budgeting. Page 27 of 192 OPERATING Village of Jackson, WI 2026 FMP 8/12/2026 3 Page 28 of 192 4 • YE 2024: 59% • YE 2025: 67% • Moody’s Score > 45% Unassigned Fund Balance as % of Operating Revenues: • Village: 2.525% ($116,951) • Washington County: 1.104% 2026 Net New Construction: Financial Positives & Challenges • All municipalities face • 4-Year Avg: 3.35% • County 4-Year Avg: 1.51% Levy Limits & NNC: • All municipalities face • 36% of Current Statutory (5% EV) • 59% of Current Village policy (3% EV) G.O. Borrowing Capacity: Page 29 of 192 5 • Current limit (​Sec. 66.0602, Wis. Stats.): ✓ Subject to numerous adjustments that may reduce or increase allowable levy ✓ Village General & Operating Funds– subject to levy limits ✓ Village Capital Fund – subject to levy limits (moveable object) ✓ Village G.O. Debt Service – not subject to levy limits Levy Limits “At-a-Glance” The prior year’s actual levy may be increased by a percentage equal to net new construction in the preceding year (or zero, if none) Page 30 of 192 6 • Levy limits – generally limit tax rate increases with controlled debt • Years with larger growth cause tax rate fluctuations • Revaluation done in 2024 – caused 2025 tax rate to drop and tax bill to increase as home value increased • 2024-2026 Budgets – Board’s direction was to achieve 3% total tax bill impact Levy, Valuation & Tax Rate History Levy Year 2019 2020 2021 2022 2023 2024 2025 Budget Year 2020 2021 2022 2023 2024 2025 2026 Levy Need Levy for General Fund 2,143,331 2,389,486 2,625,479 2,980,080 3,178,597 3,349,555 3,644,767 Levy for Recreation Fund 191,915 194,015 209,185 232,715 261,021 264,508 284,871 Levy for Fire/EMS 350,403 379,083 437,249 513,572 619,363 653,341 710,657 Levy for Capital 395,750 186,350 163,000 181,390 184,000 141,862 321,119 Levy for Debt Service 1,773,751 1,875,577 2,320,042 1,632,859 1,545,217 1,654,695 1,754,766 Total Levy Need 4,855,150 5,024,511 5,754,955 5,540,616 5,788,198 6,063,961 6,716,181 Tax Rate and Sample Tax Bill Assessed Value (TID IN) 1 655,791,681 665,436,745 903,288,566 923,155,555 940,914,346 1,280,767,200 1,335,954,400 Incremental Value (Equalized) 53,784,500 59,469,900 64,536,900 79,140,200 92,889,400 93,305,900 61,003,000 Assessment Ratio 1,2 0.8955 0.8472 0.9853 0.8633 0.7960 0.9785 0.9331 Incremental Value (Assessed) 48,165,879 50,382,828 63,591,391 68,325,052 73,937,450 91,296,360 56,919,201 Assessed Value (TID OUT) 607,625,802 615,053,917 839,697,175 854,830,503 866,976,896 1,189,470,840 1,279,035,199 Tax Rate $7.99 $8.17 $6.85 $6.48 $6.68 $5.10 $5.25 Sample Property Assessed Value $231,900.00 $231,900.00 $298,500.00 $298,500.00 $298,500.00 $402,800.00 $402,800.00 Sample Property Tax Bill $1,852.96 $1,894.44 $2,045.80 $1,934.74 $1,992.88 $2,053.49 $2,115.09 Tax Bill Change from Year Prior ($) $41.48 $151.36 ($111.06) $58.14 $60.61 $61.60 Tax Bill Change from Year Prior (%) 2.24% 7.99% -5.43% 3.00% 3.04% 3.00% Actual Page 31 of 192 • Forecast includes additional positions: ✓ 2027: new FF/Paramedic position ✓ 2028: new DPW Parks/Streets Maint. position ✓ 2029: new FF/Paramedic position ✓ 2031: new FF/Paramedic position ✓ 2032: new Police Officer position 7 Expenditure Forecast Assumptions CODE DEFINITION INCREASE EXPLANATION C Commodities 3.50% Fuel & Mileage, Office Supplies, Operating Supplies, Utilities, Uniforms, Office Furniture & Equipment E Employee Insurance 8.00% Health & Life Insurance, Post Employment Health Plan, Long Term Disability I Insurance 7.00% Property & Liability S Services 3.50% Advertising & Printing, Communications, Contractual Services, Dues & Memberships, Janitorial Services, Maintenance Agreements, Meetings & Training, Professional Services, Publications & Subscriptions, Repairs & Maintenance W Wages 4.00% Regular & Seasonal Wages, Overtime, Holiday & Misc. Compensation, Longevity, Premium Pay, Social Security, Retirement, Unemployment Compensation EXPENDITURE CODES Page 32 of 192 • Non-Levy Revenue Sources: ✓ Held flat consistent with current trends, outside of known adjustments • Solve Levy Need ✓ Against budgeted expenses • Know Allowable Levy ✓ 1/1/2025 added$190K in allowable levy (NNC: 4.354%) ✓ 1/1/2026 adds $117K in allowable levy (NNC: 2.525%) • If Allowable Levy > Levy Need: ✓ Remainder to Capital 8 General & Operating Funds Revenue Methodology Page 33 of 192 9 Summary of Levy Need Page 34 of 192 10 • Current Allowable Levy (Base Levy + Levy for DS): ✓ 6,554,955 • Projected Levy Need: ✓ 6,692,020 Allowable Levy Page 35 of 192 • Estimated Tax Rate based on projected assessed valuation: ✓ $5.14 • Assumptions: ✓ 2026 Assessed Value includes 2026 prelim. values, plus 2025 manufacturing values (2026 State Manufacturing Assessment released around 11/1/26) ✓ 2026 Incremental Value is preliminary value ✓ 2026 assessment ratio is an estimate 11 Initial Levy Results – Tax Impact Page 36 of 192 12 Projected Tax Levy & Tax Rate 2027 – 2032 Page 37 of 192 • To get to 3% tax bill increase: ✓ Increase Levy Need (i.e. Levy for Capital) ✓ Would result in $5.41 tax rate (compared to $5.14) ✓ Increases deficit of Levy Need > Allowable Levy (by using abated debt) 13 Tax Bill Impact – 2027 Budget Scenario Direction Needed: Tax Bill impact or Tax Rate goals with 2027 budget? Page 38 of 192 • This scenario depicts the impact on the 2028 Budget if 2027 Budget tax bill increases by 3% 14 Tax Bill Impact – Future Budget Scenario Page 39 of 192 15 Historical & Projected Summary Tax Levy & Tax Rate Summary *This chart assumes $0 levy for capital in budget 2027. Page 40 of 192 16 Expenditure Restraint Qualification Page 41 of 192 CAPITAL Village of Jackson, WI 2026 FMP 8/12/2026 17 Page 42 of 192 Annual Taxes Year Tax Rate $360,000 Year Ending Levy Change Per $1,000 Home Ending 2026 1,797,291 1,370,601,400 $1.31 $472.07 2026 2027 1,951,460 154,169 1,470,166,900 $1.33 $477.85 2027 2028 1,841,608 (109,852) 1,507,572,628 $1.22 $439.77 2028 2029 1,754,133 (87,475) 1,545,930,077 $1.13 $408.48 2029 2030 1,610,883 (143,250) 1,585,263,461 $1.02 $365.82 2030 2031 1,602,565 (8,317) 1,665,010,712 $0.96 $346.50 2031 2032 1,597,147 (5,418) 1,707,373,887 $0.94 $336.76 2032 2033 1,579,900 (17,247) 1,750,814,916 $0.90 $324.86 2033 2034 1,551,746 (28,154) 1,795,361,223 $0.86 $311.15 2034 2035 1,536,480 (15,266) 1,841,040,930 $0.83 $300.45 2035 2036 1,532,146 (4,333) 1,895,255,074 $0.81 $291.03 2036 2037 1,523,364 (8,783) 1,971,885,699 $0.77 $278.11 2037 2038 1,503,650 (19,714) 2,022,056,751 $0.74 $267.70 2038 2039 1,477,749 (25,902) 2,073,504,314 $0.71 $256.57 2039 2040 1,343,906 (133,842) 2,165,320,267 $0.62 $223.43 2040 2041 1,235,788 (108,119) 2,185,000,909 $0.57 $203.61 2041 2042 1,208,000 (27,788) 2,236,093,290 $0.54 $194.48 2042 2043 1,169,800 (38,200) 2,288,380,377 $0.51 $184.03 2043 2044 1,096,688 (73,113) 2,341,890,105 $0.47 $168.58 2044 2045 676,263 (420,425) 2,396,651,064 $0.28 $101.58 2045 2046 272,000 (404,263) 2,452,692,510 $0.11 $39.92 2046 2047 0 (272,000) 2,510,044,387 $0.00 $0.00 2047 Total 28,065,274 Total Legend: Represents +/- 25% Change over previous year Net Tax Levy Equalized Value (TID OUT) Existing Debt 18 Background – Current G.O. Debt Page 43 of 192 19 2027-2036 CIP Overview Page 44 of 192 20 • 2027 Financing: ✓ G.O. Debt – Capital Projects, Water & Sewer Projects • 2028 – 2032 projects’ funding sources: ✓ G.O. Debt (depicted from 2027 – 2032) ✓ Clean Water Fund Loan Program – WWTP Sewer Utility Project (multi-year) ✓ Upfront financing with Cash, Grants & Aids *Full CIP Table is included as an Appendix to this presentation Capital Needs Page 45 of 192 21 • Impact Fees are currently recorded within the Capital Fund, but need to be transferred to Debt Service to be spent down ✓ Priority due to statutory spend down requirement (8 years from collection) • Debt Service Fund Balance is growing and should be spent down ✓ Audit has reflected this balance as restricted, but was recently confirmed that restriction is for purposes of spend down within debt service fund • Recommend application of funds from Debt Service Fund, rather than Capital Fund, to level the Debt Service Tax Impact as a result ✓ This is depicted in the next slide (CIP Financing Plan Tax Impact) Fund Balance Application to Debt Service Tax Impact Page 46 of 192 22 CIP Financing Plan Tax Impact Total Levy Change Total Tax Annual Taxes Annual Taxes Less: Less: Less: Less: Less: Net Debt from Prior Rate for $360,000 Difference Year EMS TID #7 Sewer Water Debt Service Service Levy Year Debt Service Home From Existing Ending 1,797,291 0 0 0 0 0 (76,169) 1,875,291 78,000 $1.28 $459 ($19) 2027 403,760 0 0 (61,428) (38,443) (191,015) 1,954,482 79,191 $1.30 $467 $27 2028 734,983 (47,374) (148,194) (94,299) (95,619) (68,596) 2,035,033 80,551 $1.32 $474 $65 2029 1,234,150 (185,171) (152,229) (165,373) (163,957) (65,602) 2,112,701 77,668 $1.33 $480 $114 2030 1,538,007 (185,546) (158,580) (225,277) (284,988) (95,813) 2,190,369 77,667 $1.32 $474 $127 2031 1,689,396 (182,312) (164,572) (255,345) (294,157) (122,123) 2,268,035 77,667 $1.33 $478 $141 2032 1,772,475 (296,178) (165,321) (253,476) (296,393) 2,341,008 72,972 $1.34 $481 $156 2033 1,814,310 (307,771) (165,858) (255,508) (332,233) 2,304,687 (36,321) $1.28 $462 $151 2034 1,798,020 (307,078) (166,120) (251,984) (326,213) 2,283,106 (21,581) $1.24 $446 $146 2035 1,805,209 (311,004) (166,135) (258,208) (339,710) 2,262,299 (20,807) $1.19 $430 $139 2036 1,810,626 (314,505) (165,934) (264,005) (347,480) 2,242,066 (20,233) $1.14 $409 $131 2037 1,798,849 (322,343) (165,400) (259,490) (344,674) 2,210,593 (31,474) $1.09 $394 $126 2038 1,809,621 (319,603) (169,433) (264,660) (346,361) 2,187,314 (23,279) $1.05 $380 $123 2039 1,940,864 (316,651) (168,176) (259,630) (386,838) 2,153,475 (33,839) $0.99 $358 $135 2040 1,911,674 (313,239) 0 (274,049) (429,794) 2,130,380 (23,095) $0.98 $351 $147 2041 1,909,519 (309,359) 0 (292,393) (440,714) 2,075,054 (55,326) $0.93 $334 $140 2042 1,836,433 (310,084) 0 (294,933) (367,371) 2,033,845 (41,209) $0.89 $320 $136 2043 1,846,808 (310,249) 0 (296,938) (335,640) 2,000,669 (33,176) $0.85 $308 $139 2044 2,308,985 (314,738) 0 (376,653) (324,205) 1,969,653 (31,016) $0.82 $296 $194 2045 2,444,844 (313,601) 0 (393,680) (322,478) 1,687,085 (282,568) $0.69 $248 $208 2046 2,501,688 (316,764) 0 (453,243) (325,073) 1,406,609 (280,476) $0.56 $202 $202 2047 2,283,845 (318,971) 0 (636,063) (224,010) 1,104,801 (301,808) $0.43 $155 $155 2048 1,637,473 (276,210) 0 (364,263) (209,745) 787,255 (317,546) $0.30 $108 $108 2049 1,084,010 (132,069) 0 (254,875) (239,378) 457,689 (329,566) $0.17 $61 $61 2050 373,384 (130,840) 0 (47,548) (71,820) 123,176 (334,513) $0.04 $16 $16 2051 169,496 (143,815) 0 (25,681) 0 0 (123,176) $0.00 $0 $0 2052 40,458,426 (6,285,471) (1,955,950) (6,578,997) (6,887,290) (619,319) 3,068.84$ Total Total Cost of new DS to Sample Taxpayer Abatements Debt Service Levy Taxes Total G.O. Notes 2027 - 2032 Prin. & Int. Proposed Debt Page 47 of 192 Projected Existing Year Equalized Principal Year Ending Value (TID IN) 1 Debt Limit Outstanding % of Limit % of Limit Ending 2026 1,545,007,800 77,250,390 27,473,713 36% $27,473,713 36% $49,776,677 59% $18,876,521 2026 2027 1,581,135,075 79,056,754 25,748,171 33% $31,478,171 40% $47,578,583 66% $15,955,882 2027 2028 1,618,107,122 80,905,356 24,030,000 30% $35,110,000 43% $45,795,356 72% $13,433,214 2028 2029 1,655,943,696 82,797,185 22,445,000 27% $38,515,000 47% $44,282,185 78% $11,163,311 2029 2030 1,734,078,110 86,703,906 20,975,000 24% $36,550,000 42% $50,153,906 70% $15,472,343 2030 2031 1,774,626,460 88,731,323 19,465,000 22% $34,430,000 39% $54,301,323 65% $18,808,794 2031 2032 1,816,122,961 90,806,148 17,910,000 20% $32,265,000 36% $58,541,148 59% $22,218,689 2032 2033 1,858,589,785 92,929,489 16,325,000 18% $30,070,000 32% $62,859,489 54% $25,687,694 2033 2034 1,902,049,620 95,102,481 14,735,000 15% $27,840,000 29% $67,262,481 49% $29,221,489 2034 2035 1,946,525,686 97,326,284 13,115,000 13% $25,575,000 26% $71,751,284 44% $32,820,771 2035 2036 1,992,041,747 99,602,087 11,470,000 12% $23,270,000 23% $76,332,087 39% $36,491,252 2036 2037 2,038,622,120 101,931,106 9,795,000 10% $20,905,000 21% $81,026,106 34% $40,253,664 2037 2038 2,086,291,693 104,314,585 8,065,000 8% $18,465,000 18% $85,849,585 30% $44,123,751 2038 2039 2,135,075,934 106,753,797 6,340,000 6% $16,000,000 15% $90,753,797 25% $48,052,278 2039 2040 2,185,000,909 109,250,045 5,125,000 5% $13,945,000 13% $95,305,045 21% $51,605,027 2040 2041 2,236,093,290 111,804,665 4,075,000 4% $12,100,000 11% $99,704,665 18% $54,982,799 2041 2042 2,288,380,377 114,419,019 3,015,000 3% $10,215,000 9% $104,204,019 15% $58,436,411 2042 2043 2,341,890,105 117,094,505 1,950,000 2% $8,350,000 7% $108,744,505 12% $61,906,703 2043 2044 2,396,651,064 119,832,553 915,000 1% $6,465,000 5% $113,367,553 9% $65,434,532 2044 2045 2,452,692,510 122,634,625 265,000 0% $4,530,000 4% $118,104,625 6% $69,050,775 2045 2046 2,510,044,387 125,502,219 0 0% $2,845,000 2% $122,657,219 4% $72,456,332 2046 2047 2,568,737,335 128,436,867 0 0% $1,280,000 1% $127,156,867 2% $75,782,120 2047 2048 2,628,802,715 131,440,136 0% $345,000 0% $131,095,136 0% $78,519,081 2048 2049 2,690,272,617 134,513,631 0% $0 0% $134,513,631 0% $80,708,179 2049 Notes: 1) Projected TID IN EV based on 5-year average at 2.34% annual inflation. Proposed DebtExisting Debt Village Limit (3% EV)Combined Principal Existing & Proposed Statutory Limit (5% EV) % of Limit Residual Capacity Residual Capacity 23 Impact of CIP on G.O. Debt Capacity Page 48 of 192 24 • Workshop #2: ✓ October 13th ✓ Utilities Update ✓ TIF Annual Reporting Summary ✓ Updates as needed to Operating & Capital • Early 2027: ✓ 2027 Preliminary Financing Planning Looking Ahead Page 49 of 192 25 A Q & Page 50 of 192 Appendix Capital Improvement Plan & Funding Uses Village of Jackson, WI Projects Department Purpose Plan Issue Funding 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040 2041 2042 2043 2044 Totals STH 60 (Northside) Industrial Dr to Hasmer Lake parking lot Cap. Projects Pathway None Cash 170,000 170,000 STH 60 (Northside) Ridgeway Dr to Eagle Dr Cap. Projects Pathway None Cash 39,000 39,000 Jackson Drive (North) (2036) Crestview Dr to Cedar Creek Cap. Projects Pathway None Cash 0 100,000 100,000 STH 60 (Southside) (2047) Ridgeway to Eagle Dr Cap. Projects Pathway None Cash 0 STH 60 (Northside) (2043) CTH P to Tillie Lake Court Cap. Projects Pathway None Cash 40,000 0 40,000 Glen Brooke Drive - Glen Hill Dr to Sherman Rd (2025 reconstruct) Cap. Projects Pathway None Cash 0 Hickory Lane Park Path - (2024 reconstruct) Cap. Projects Pathway None Cash 0 Jackson Drive (Southside) - White Oak Cir to Sherman Rd Cap. Projects Pathway None Cash 150,000 0 150,000 Industrial Drive - STH 60 to north 2000 ft Cap. Projects Streets - Improvements 2028 G.O. Notes G.O. Debt 700,000 700,000 Industrial Drive - STH 60 to north 2000 ft Water Water - Improvements 2028 G.O. Notes G.O. Debt 700,000 700,000 Industrial Drive - STH 60 to north 2000 ft Sewer Sewer - Improvements 2028 G.O. Notes G.O. Debt 700,000 700,000 Meadow Lane - Industrial Drive to Dead End Cap. Projects Streets - Improvements Future Issuance G.O. Debt 0 864,000 864,000 Meadow Lane - Industrial Drive to Dead End Water Water - Improvements Future Issuance Revenue Debt 0 864,000 864,000 Meadow Lane - Industrial Drive to Dead End Sewer Sewer - Improvements Future Issuance Revenue Debt 0 864,000 864,000 Colonial Lane - Hazelwood Lane to Westfield Drive Cap. Projects Streets - Improvements 2029 G.O. Notes G.O. Debt 234,333 234,333 Colonial Lane - Hazelwood Lane to Westfield Drive Water Water - Improvements 2029 G.O. Notes G.O. Debt 234,333 234,333 Colonial Lane - Hazelwood Lane to Westfield Drive Sewer Sewer - Improvements 2029 G.O. Notes G.O. Debt 234,334 234,334 Westfield Drive - Parkview Drive to Francis Drive Cap. Projects Streets - Improvements 2029 G.O. Notes G.O. Debt 600,000 600,000 Westfield Drive - Parkview Drive to Francis Drive Water Water - Improvements 2029 G.O. Notes G.O. Debt 600,000 600,000 Westfield Drive - Parkview Drive to Francis Drive Sewer Sewer - Improvements 2029 G.O. Notes G.O. Debt 600,000 600,000 Ridgeway Drive - Willow Ridge to Highland Road Cap. Projects Streets - Improvements 2030 G.O. Notes G.O. Debt 471,666 471,666 Ridgeway Drive - Willow Ridge to Highland Road Water Water - Improvements 2030 G.O. Notes G.O. Debt 471,667 471,667 Ridgeway Drive - Willow Ridge to Highland Road Sewer Sewer - Improvements 2030 G.O. Notes G.O. Debt 471,667 471,667 Jackson Drive (South) - 260 ft south of STH 60 to 1,000 ft south of 60 Water Water - Improvements 2030 G.O. Notes G.O. Debt 418,817 418,817 Jackson Drive (South) - 260 ft south of STH 60 to 1,000 ft south of 60 Sewer Sewer - Improvements 2030 G.O. Notes G.O. Debt 418,871 418,871 Jackson Drive (North) - STH 60 to Georgetown Drive Cap. Projects Streets - Improvements 2027 G.O. Notes G.O. Debt 155,475 155,475 Jackson Drive (North) - STH 60 to Georgetown Drive Cap. Projects Streets - Improvements None Grants/Aids 47,900 47,900 Jackson Drive (North) - STH 60 to Georgetown Drive Water Water - Improvements 2027 G.O. Notes G.O. Debt 203,312 203,312 Jackson Drive (North) - STH 60 to Georgetown Drive Sewer Sewer - Improvements 2027 G.O. Notes G.O. Debt 203,313 203,313 Georgetown Drive - Jackson Drive to Wilshire Drive Cap. Projects Streets - Improvements 2027 G.O. Notes G.O. Debt 433,333 433,333 Georgetown Drive - Jackson Drive to Wilshire Drive Water Water - Improvements 2027 G.O. Notes G.O. Debt 433,334 433,334 Georgetown Drive - Jackson Drive to Wilshire Drive Sewer Sewer - Improvements 2027 G.O. Notes G.O. Debt 433,333 433,333 Jackson Drive South (Town) Cap. Projects Streets - Improvements 2027 G.O. Notes G.O. Debt 125,000 125,000 Glennbrook Drive (South) Cap. Projects Streets - Improvements 2028 G.O. Notes G.O. Debt 750,000 750,000 Jackson Drive South (Hwy 60 to 1000' South) Cap. Projects Streets - Improvements 2030 G.O. Notes G.O. Debt 875,000 875,000 N. Center Street - STH 60 to Tower Drive Cap. Projects Streets - Improvements 2031 G.O. Notes G.O. Debt 539,666 539,666 N. Center Street - STH 60 to Tower Drive Water Water - Improvements 2031 G.O. Notes G.O. Debt 539,667 539,667 N. Center Street - STH 60 to Tower Drive Sewer Sewer - Improvements 2031 G.O. Notes G.O. Debt 539,667 539,667 Old Orchard Court - Ridgeway Drive to Dead End Cap. Projects Streets - Improvements Future Issuance G.O. Debt 0 167,000 167,000 Old Orchard Court - Ridgeway Drive to Dead End Water Water - Improvements Future Issuance Revenue Debt 0 167,000 167,000 Old Orchard Court - Ridgeway Drive to Dead End Sewer Sewer - Improvements Future Issuance Revenue Debt 0 167,000 167,000 Cherry Hill Court - Ridgeway Drive to Dead End Cap. Projects Streets - Improvements Future Issuance G.O. Debt 0 168,000 168,000 Cherry Hill Court - Ridgeway Drive to Dead End Water Water - Improvements Future Issuance Revenue Debt 0 168,000 168,000 Cherry Hill Court - Ridgeway Drive to Dead End Sewer Sewer - Improvements Future Issuance Revenue Debt 0 168,000 168,000 Cherry Hill Circle - Ridgeway Drive to Dead End Cap. Projects Streets - Improvements Future Issuance G.O. Debt 0 174,666 174,666 Cherry Hill Circle - Ridgeway Drive to Dead End Water Water - Improvements Future Issuance Revenue Debt 0 174,667 174,667 Cherry Hill Circle - Ridgeway Drive to Dead End Sewer Sewer - Improvements Future Issuance Revenue Debt 0 174,667 174,667 Forest View Drive - Hickory Lane to Dead End Cap. Projects Streets - Improvements 2032 G.O. Notes G.O. Debt 179,666 0 179,666 Forest View Drive - Hickory Lane to Dead End Water Water - Improvements 2032 G.O. Notes G.O. Debt 179,667 0 179,667 Forest View Drive - Hickory Lane to Dead End Sewer Sewer - Improvements 2032 G.O. Notes G.O. Debt 179,667 0 179,667 Eastwood Circle - Forest View to Dead End Cap. Projects Streets - Improvements Future Issuance G.O. Debt 163,666 0 163,666 Eastwood Circle - Forest View to Dead End Water Water - Improvements Future Issuance Revenue Debt 163,667 0 163,667 Eastwood Circle - Forest View to Dead End Sewer Sewer - Improvements Future Issuance Revenue Debt 163,667 0 163,667 Clover Lane - Hickory Lane to Dead End Cap. Projects Streets - Improvements Future Issuance G.O. Debt 194,000 0 194,000 Clover Lane - Hickory Lane to Dead End Water Water - Improvements Future Issuance Revenue Debt 194,000 0 194,000 Clover Lane - Hickory Lane to Dead End Sewer Sewer - Improvements Future Issuance Revenue Debt 194,000 0 194,000 Heather Lane - Hickory Lane to Dead End Cap. Projects Streets - Improvements Future Issuance G.O. Debt 202,000 0 0 202,000 Heather Lane - Hickory Lane to Dead End Water Water - Improvements Future Issuance Revenue Debt 202,000 0 0 202,000 Heather Lane - Hickory Lane to Dead End Sewer Sewer - Improvements Future Issuance Revenue Debt 202,000 0 0 202,000 Stonehedge Drive - Forest View to Hickory Lane Cap. Projects Streets - Improvements Future Issuance G.O. Debt 813,666 0 0 813,666 Stonehedge Drive - Forest View to Hickory Lane Water Water - Improvements Future Issuance Revenue Debt 813,667 0 0 813,667 Stonehedge Drive - Forest View to Hickory Lane Sewer Sewer - Improvements Future Issuance Revenue Debt 813,667 0 0 813,667 Hickory Lane - Heather Drive to Sherman Road Cap. Projects Streets - Improvements Future Issuance G.O. Debt 491,666 0 0 491,666 Hickory Lane - Heather Drive to Sherman Road Water Water - Improvements Future Issuance Revenue Debt 491,667 0 0 491,667 Hickory Lane - Heather Drive to Sherman Road Sewer Sewer - Improvements Future Issuance Revenue Debt 491,667 0 0 491,667 Cedar Run Drive - Hickory Lane to Dead End Cap. Projects Streets - Improvements Future Issuance G.O. Debt 670,333 0 670,333 Cedar Run Drive - Hickory Lane to Dead End Water Water - Improvements Future Issuance Revenue Debt 670,333 0 670,333 Cedar Run Drive - Hickory Lane to Dead End Sewer Sewer - Improvements Future Issuance Revenue Debt 670,334 0 670,334 Hemlock Street - Spruce Street to Hickory Lane Cap. Projects Streets - Improvements Future Issuance G.O. Debt 664,666 0 664,666 Hemlock Street - Spruce Street to Hickory Lane Water Water - Improvements Future Issuance Revenue Debt 664,667 0 664,667 Hemlock Street - Spruce Street to Hickory Lane Sewer Sewer - Improvements Future Issuance Revenue Debt 664,667 0 664,667 CPR Training Equipment - Manikins/AED Trainers Fire/EMS Fire - Building None Cash 4,000 4,900 8,900 CPR Training Equipment - Manikins/AED Trainers Fire/EMS Fire - Building None Cash 0 CPR Training Equipment - Manikins/AED Trainers Fire/EMS Fire - Building None Cash 0 Paging System Updates/Upgrades Fire/EMS Fire - Building 2028 G.O. Notes G.O. Debt 120,500 120,500 Replace Gear Washers Fire/EMS Fire - Building None Cash 10,000 10,000 Replace Gear Washers Fire/EMS Fire - Building None Cash 13,000 13,000 Gear Dryers Fire/EMS Fire - Building None Cash 20,200 20,200 IT Updates/Upgrades - Classroom Fire/EMS Fire - Building None Cash 13,500 13,500 Replace TV monitors - Bay, Offices, Bunkrooms, Kitchen, Dayroom Fire/EMS Fire - Building None Cash 21,800 21,800 Landscaping refresh/pond maintenace Fire/EMS Fire - Building None Cash 72,600 72,600 Furniture replacement - recliners, kitchen chairs, office chairs Fire/EMS Fire - Building None Cash 14,500 14,500 Water Heater Replacement Fire/EMS Fire - Building None Cash 31,300 31,300 Replace Carpet - Offices, Training Rooms, Dayroom, Bunkrooms Fire/EMS Fire - Building None Cash 17,500 17,500 Replace Flooring - Admin, Reception, Kitchen Fire/EMS Fire - Building None Cash 17,500 17,500 Appliance Replacment Fire/EMS Fire - Building None Cash 14,000 14,000 HVAC Maintenance/Upgrades Fire/EMS Fire - Building Future Issuance G.O. Debt 524,900 524,900 Buildng Fire Alarm System Updates/Upgrades Fire/EMS Fire - Building None Cash 17,500 17,500 Parking Lot Repairs/Seal coating Fire/EMS Fire - Building Future Issuance G.O. Debt 175,000 175,000 Vehicle Exhaust Sytem Repairs/Updates Fire/EMS Fire - Building Future Issuance G.O. Debt 87,500 87,500 Replace mobile radios in station Fire/EMS Fire - Building None Cash 35,000 35,000 Rescue Structs Fire/EMS Fire - Equip. None Cash 0 Heart Monitors - 1250, 1251, Paramedic First Responder (2026) Fire/EMS Fire - Equip. None G.O. Debt 0 0 Fire Hose Fire/EMS Fire - Equip. None Cash 0 Loose Equipment Engine 1261 Fire/EMS Fire - Equip. None Cash 100,000 100,000 Loose Equipment Engine 1262 Fire/EMS Fire - Equip. None Cash 67,400 67,400 Jackson, WI - 2026 FMP CIP & Levy.xlsx Prepared 8/12/2026 Page 51 of 192 Loose Equipment Engine 1263 Fire/EMS Fire - Equip. None Cash 81,200 81,200 Replace Ventilation Saws Fire/EMS Fire - Equip. None Cash 0 Power Cot and Loading Systems Fire/EMS Fire - Equip. 2028 G.O. Notes G.O. Debt 157,000 157,000 AED's - first responders, 1285 Fire/EMS Fire - Equip. None Cash 0 Replace Ventilation Vents Fire/EMS Fire - Equip. None Cash 0 0 Stair Chairs Fire/EMS Fire - Equip. None Cash 24,100 24,100 Air Bags Fire/EMS Fire - Equip. None Cash 0 0 Replace SCBA's Fire/EMS Fire - Equip. Future Issuance G.O. Debt 452,000 452,000 Brush Rig Skid Unit Fire/EMS Fire - Equip. None Cash 32,500 32,500 Replace Generators - 1270 Fire/EMS Fire - Equip. None Cash 4,900 4,900 Mobile/Portable Radios Fire/EMS Fire - Equip. Future Issuance G.O. Debt 487,000 487,000 1290 (1992 IHC 4900) Tender Fire/EMS Fire - Apparatus None Cash 0 1261 (2005 Pierce Lance) Engine Fire/EMS Fire - Apparatus 2029 G.O. Notes G.O. Debt 1,209,907 1,209,907 1250 (2015 Braun) Ambulance Fire/EMS Fire - Apparatus 2028 G.O. Notes G.O. Debt 340,342 340,342 1281 (2012 Chevy Tahoe) Utility Fire/EMS Fire - Apparatus None Cash 85,988 85,988 1291 (2011 IHC 4000) Tender Fire/EMS Fire - Apparatus 2029 G.O. Notes G.O. Debt 525,000 525,000 1282 (2010 Chevy 3500) Truck Fire/EMS Fire - Apparatus None Cash 93,362 93,362 1283 (2015 Chevy 2500) Truck Fire/EMS Fire - Apparatus None Cash 97,284 97,284 1260 (2008 Pierce Enforcer) Engine Fire/EMS Fire - Apparatus 2032 G.O. Notes G.O. Debt 1,547,450 1,547,450 1285 (2008 GMC 5500) Utility Fire/EMS Fire - Apparatus Future Issuance G.O. Debt 386,048 386,048 1251 (2023 Lifeline) Ambulance Fire/EMS Fire - Apparatus Future Issuance G.O. Debt 367,384 367,384 1280 (2023 Chevy Tahoe) Utility Fire/EMS Fire - Apparatus None Cash 0 1270 (2019 Pierce Velocity) Quint Fire/EMS Fire - Apparatus Future Issuance G.O. Debt 129,752 129,752 Third Ambulance Fire/EMS Fire - Apparatus None Cash 0 Plow #1 - International Snow Plow (2009) Cap. Projects Streets - Equip./Vehicle 2028 G.O. Notes G.O. Debt 300,000 300,000 Plow #2 - International Snow Plow (2013) Cap. Projects Streets - Equip./Vehicle Future Issuance G.O. Debt 330,000 330,000 Plow #5 - International Snow Plow (2025) Replace 2044 Cap. Projects Streets - Equip./Vehicle None Cash 0 EQS #5 - Backhoe/Loader Caterpillar (2012) Cap. Projects Streets - Equip./Vehicle 2032 G.O. Notes G.O. Debt 250,000 250,000 Dump #1 - 1 ton Dump Truck (2005) Cap. Projects Streets - Equip./Vehicle None Cash 0 Dump #2 - 1 ton Dump Truck (2009) Cap. Projects Streets - Equip./Vehicle 2027 G.O. Notes G.O. Debt 85,000 0 85,000 Dump #3 - 1 ton Dump Truck (2013) Cap. Projects Streets - Equip./Vehicle 2032 G.O. Notes G.O. Debt 90,000 90,000 Dump #4 - 1 ton Dump Truck (2022) Cap. Projects Streets - Equip./Vehicle None Cash 95,000 95,000 Bucket #1 - bucket truck (2002) Cap. Projects Streets - Equip./Vehicle None Cash 0 0 EQS #1 - John Deer Loader (1992) Cap. Projects Streets - Equip./Vehicle Future Issuance G.O. Debt 325,000 325,000 Truck S #1 - Street Pick-up Cap. Projects Streets - Equip./Vehicle 2029 G.O. Notes G.O. Debt 0 65,000 65,000 Trailer S #1 - Equipment Trailer (1992) Cap. Projects Streets - Equip./Vehicle None Cash 12,000 0 12,000 Inspection Vehicle Chevy Colorado (2024) Cap. Projects Building Inspection - Equip./VehicleNone Cash 0 EQS #7 - Sand-Pro Ball Field Groomer (2015) Cap. Projects Streets - Equip./Vehicle None Cash 50,000 50,000 EQS #8 - Skid Steer Loader (2015) Cap. Projects Streets - Equip./Vehicle 2029 G.O. Notes G.O. Debt 75,000 75,000 EQS #9 - Turf Mower (2018) Cap. Projects Streets - Equip./Vehicle None Cash 0 EQS #10 - Turf Mower (2019) Cap. Projects Streets - Equip./Vehicle None Cash 0 ENG #1 - Director Public Works Vehicle Cap. Projects Streets - Equip./Vehicle None Cash 0 ENG #3 - Chevy Colorado (2026) Cap. Projects Streets - Equip./Vehicle None Cash 0 EQS #12 - Case Front End Loader (2023) Replace 2045 Cap. Projects Streets - Equip./Vehicle Future Issuance G.O. Debt 375,000 375,000 Plow #3 - International Snow Plow (2019) Cap. Projects Streets - Equip./Vehicle Future Issuance G.O. Debt 345,000 345,000 EQS #13 - Vermeer Chipper (2026) Cap. Projects Streets - Equip./Vehicle None Cash 0 Plow #4 - International Snow Plow (2022) Cap. Projects Streets - Equip./Vehicle Future Issuance G.O. Debt 360,000 360,000 EQS #4 - SnoGo Snowblower (2000) Cap. Projects Streets - Equip./Vehicle 2030 G.O. Notes G.O. Debt 150,000 150,000 EQS #3 - JLG Electric Boom Lift (2000) Cap. Projects Streets - Equip./Vehicle None Cash 65,000 65,000 EQS #2 - Water Reel (1999) Cap. Projects Streets - Equip./Vehicle None Cash 10,000 10,000 Sweep #1 - Isuzu (2009) Cap. Projects Streets - Equip./Vehicle 2031 G.O. Notes G.O. Debt 315,000 315,000 Sweep #1 - Isuzu (2009) Cap. Projects Streets - Equip./Vehicle None Cash 0 0 Sweep #1 - Isuzu (2009) Cap. Projects Streets - Equip./Vehicle None Cash 0 0 EQS #11 - Bobcat Tool Cat (2023) Replace in 2045 Cap. Projects Streets - Equip./Vehicle None Cash 90,000 90,000 CJIS Server replacement Cap. Projects Police None Cash 10,844 10,844 CJIS Server replacement Cap. Projects Police None Cash 10,844 10,844 CJIS Server replacement Cap. Projects Police None Cash 10,844 10,844 Motorola Server replacement Cap. Projects Police None Cash 10,000 10,000 Lexipol Policies Management Software Cap. Projects Police None Cash 0 Taser Replacements (every 5 years) Cap. Projects Police None Cash 20,000 20,000 20,000 60,000 Squad/Body Cameras (Cradlepoint devices & Installation) Cap. Projects Police None Cash 137,500 137,500 Squad/Body Cameras (Cradlepoint devices & Installation) Cap. Projects Police 2032 G.O. Notes G.O. Debt 145,000 145,000 Squad/Body Cameras (Cradlepoint devices & Installation) Cap. Projects Police Future Issuance G.O. Debt 153,000 153,000 Squad/Body Cameras (Cradlepoint devices & Installation) Cap. Projects Police Future Issuance G.O. Debt 161,000 161,000 In-squad Motorola Watchguard cameras Cap. Projects Police None Cash 0 0 0 0 0 Midwest Fiber relocation Cap. Projects Municipal Complex None Cash 0 Server Replacement Cap. Projects Municipal Complex None Cash 24,000 25,500 27,000 28,500 105,000 Ice Machine Cap. Projects Clerk None Cash 6,000 6,000 4 Badger Books Cap. Projects Treasurer None Cash 0 ERP Install Cap. Projects Treasurer None Cash 100,000 100,000 ERP Annual Maintenance Cap. Projects Treasurer None Cash 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 400,000 VB Streaming System Cap. Projects Administration 2029 G.O. Notes G.O. Debt 150,000 150,000 VB Streaming System Cap. Projects Administration Future Issuance G.O. Debt 150,000 150,000 Admin Conference Teams room Cap. Projects Administration None Cash 15,000 15,000 30,000 Card Readers Cap. Projects Municipal Complex None Cash 34,200 34,200 68,400 Strikes Cap. Projects Municipal Complex None Cash 30,000 30,000 60,000 Door Controllers Cap. Projects Municipal Complex None Cash 20,000 20,000 40,000 Network Switches Cap. Projects Municipal Complex None Cash 15,000 15,000 30,000 Access Points Cap. Projects Municipal Complex None Cash 13,000 13,000 26,000 JCC Replace Roof on existing building Cap. Projects Community Center 2029 G.O. Notes G.O. Debt 100,000 100,000 JCC HVAC Unit Replacement Cap. Projects Community Center None Cash 15,000 15,000 15,000 15,000 60,000 JCC Weight Room Cap. Projects Community Center None Grants/Aids 50,000 50,000 Fiber Internet and Security Cameras - Hickory Lane Park and Splash Pad Cap. Projects Parks & Rec None Cash 0 Fiber Internet and Security Cameras - Jackson Park Cap. Projects Parks & Rec None Cash 0 Hickory Lane Park - path lighting and replacement of benches Cap. Projects Parks & Rec None Grants/Aids 0 Jackson Park - Picnic Table Replacement Cap. Projects Parks & Rec None Cash 0 Hasmer Lake Park - Acquisition of 2 adjacent properties Cap. Projects Parks & Rec None Grants/Aids 0 Hasmer Lake Park - Park Development per Master Plan (shelter, trails, nature scaping)Cap. Projects Parks & Rec None Grants/Aids 0 Hasmer Lake Park - Park Development Engineering Cap. Projects Parks & Rec None Special Assessment/Impact Fees 0 Hasmer Lake Park - Park Development per Master Plan (shelter, trails, nature scaping)Cap. Projects Parks & Rec 2027 G.O. Notes G.O. Debt 3,500,000 3,500,000 Jackson Park Master Plan, Long Range Planning Cap. Projects Parks & Rec None Cash 0 0 Jackson Park Skate Park, Equipment Replacement Cap. Projects Parks & Rec None Cash 50,000 50,000 100,000 Jackson Park South Playground (Equip replacement) Cap. Projects Parks & Rec 2030 G.O. Notes G.O. Debt 200,000 200,000 Jackson Park North Playground Cap. Projects Parks & Rec 2030 G.O. Notes G.O. Debt 50,000 50,000 Jackson Park Kitchen/Shelter #3 TBD Cap. Projects Parks & Rec None Cash 0 Jackson Park Concession Building TBD Cap. Projects Parks & Rec None Cash 0 Jackson Park Pickleball/Tennis/Basketball Court Surface Replacement Cap. Projects Parks & Rec 2031 G.O. Notes G.O. Debt 150,000 150,000 Jackson Park Ball Field Cap. Projects Parks & Rec 2029 G.O. Notes G.O. Debt 300,000 300,000 Hickory Lane Inclusive Playground Cap. Projects Parks & Rec Future Issuance G.O. Debt 400,000 400,000 Hickory Lane Splash Park Equipment Replacement Cap. Projects Parks & Rec None Cash 20,000 20,000 20,000 60,000 Meadowview Park Playground Cap. Projects Parks & Rec Future Issuance G.O. Debt 100,000 100,000 Reis Park Playground Cap. Projects Parks & Rec None Cash 50,000 50,000 Trailer W #1 - Equipment Trailer (2044) Water Water - Equip./Vehicle None Cash 0 Truck W #1 - 5 Yard Dump Truck Water Water - Equip./Vehicle 2030 G.O. Notes G.O. Debt 225,000 225,000 Truck W #2 -Sierra 2500 Pick Up Truck Water Water - Equip./Vehicle None Cash 0 50,000 50,000 Truck W #3 - Sierra 2500 Pick Up Truck Water Water - Equip./Vehicle None Cash 0 50,000 50,000 Jackson, WI - 2026 FMP CIP & Levy.xlsx Prepared 8/12/2026 Page 52 of 192 Truck W #4 - Silverado Service 3500 Truck Water Water - Equip./Vehicle None Cash 90,000 90,000 Truck W #5 - Silverado Service 3500 Truck with Plow Water Water - Equip./Vehicle None Cash 105,000 105,000 EQW2 - Takeuchi TB 250 (2045) Water Water - Equip./Vehicle None Cash 0 Trailer W2 - Hydraulic Trailer (hydraulics, breaker, generator) Water Water - Equip./Vehicle None Cash 0 15,000 15,000 Fiber and Cameras to Well 1, 4 and 5 Water Water - Improvements None Cash 0 Addition to DPW and Water Utility Vehicle Garage Water Water - Equip./Vehicle 2031 G.O. Notes G.O. Debt 0 350,000 350,000 Addition to DPW and Water Utility Vehicle Garage Cap. Projects Public Works Facility 2031 G.O. Notes G.O. Debt 0 350,000 350,000 EQWW1-Portable 6" Pump Sewer Sewer - Equip./Vehicle None Cash 35,000 35,000 EQWW2 - Bobcat Skid Steer Loader Sewer Sewer - Equip./Vehicle None Cash 85,000 85,000 EQWW3 - Case IH Tractor and Mower Sewer Sewer - Equip./Vehicle None Cash 65,000 65,000 Truck WW #1 -Sterling 24' Stake Bed Truck Sewer Sewer - Equip./Vehicle 2029 G.O. Notes G.O. Debt 115,000 115,000 Truck WW #2 - GMC Pick up Truck Sewer Sewer - Equip./Vehicle None Cash 50,000 50,000 Trailer WW1- Sno-Bird Trailer Sewer Sewer - Equip./Vehicle None Cash 12,000 12,000 EQWW#4 -Aries Sewer Camera Sewer Sewer - Equip./Vehicle None Cash 0 20,000 20,000 Truck WW #3 - Chevy Service Truck Sewer Sewer - Equip./Vehicle None Cash 0 EQWW13 - Electric Scissors Lift Sewer Sewer - Equip./Vehicle None Cash 0 TrailerWW2 - Equipment Trailer Sewer Sewer - Equip./Vehicle None Cash 10,000 10,000 EQWW6 - Walk Behind Concrete Saw Sewer Sewer - Equip./Vehicle None Cash 9,000 9,000 EQWW7 - Lateral Push Camera Sewer Sewer - Equip./Vehicle None Cash 0 0 EQWW8 - Toro Turf Mower Sewer Sewer - Equip./Vehicle None Cash 0 EQWW9 - Kubota UTV Sewer Sewer - Equip./Vehicle None Cash 75,000 75,000 Truck WW #4 -Ford Bucket Truck Sewer Sewer - Equip./Vehicle Future Issuance G.O. Debt 250,000 250,000 Truck WW #5 - International Vac Truck Sewer Sewer - Equip./Vehicle Future Issuance G.O. Debt 450,000 450,000 EQWW10-Toro Mower Sewer Sewer - Equip./Vehicle None Cash 19,000 19,000 EQWW11 - Hathom Push Camera Sewer Sewer - Equip./Vehicle None Cash 0 15,000 15,000 EQWW12 - Scag Turf Tiger 61" Sewer Sewer - Equip./Vehicle None Cash 20,000 20,000 EQS#14 - Scag Turf Tiger 72" Sewer Sewer - Equip./Vehicle None Cash 20,000 20,000 EQS#15 - Scag Turf Tiger 72" Sewer Sewer - Equip./Vehicle None Cash 20,000 20,000 Truck WW#7 Chevy Colorado (2026) Sewer Sewer - Equip./Vehicle None Cash 0 Fiber and Cameras to Lift Station Sherman Road Sewer Sewer - Improvements None Cash 0 Digitizing Clerk files, Treasurer Files, DPW files Cap. Projects Admininstration None Cash 0 Digitizing Clerk files, Treasurer Files, DPW files Cap. Projects Admininstration None Cash 25,000 25,000 Digitizing Clerk files, Treasurer Files, DPW files Cap. Projects Admininstration None Cash 25,000 25,000 Digitizing Clerk files, Treasurer Files, DPW files Cap. Projects Admininstration None Cash 25,000 25,000 Future Commercial Site Utility Improvements TID 7 TID 7 2028 G.O. Notes G.O. Debt 0 1,500,000 1,500,000 WWTP Improvements Phase 2A - Aeration Basin Sewer Sewer - Improvements 2027 CWF Loan Revenue Debt 1,200,000 1,200,000 WWTP Improvements Phase 1 - Service Building/Blower Sewer Sewer - Improvements 2027 CWF Loan Revenue Debt 3,200,000 3,200,000 WWTP Improvements Phase 2A - Process Upgrades Sewer Sewer - Improvements 2028 CWF Loan Revenue Debt 13,000,000 13,000,000 WWTP Improvements Phase 2B - Solids Handling Sewer Sewer - Improvements 2030 CWF Loan Revenue Debt 7,700,000 7,700,000 Actual CIP Costs 10,397,500 18,733,226 5,373,751 11,891,250 3,053,588 2,766,450 1,957,948 1,682,228 1,132,300 2,949,600 2,068,000 3,179,552 2,476,044 2,157,000 2,884,500 556,000 215,000 375,000 73,848,937 Sources of Funding G.O. Debt 5,572,100 5,267,842 5,042,907 3,752,688 2,784,000 2,571,450 1,379,714 1,013,384 652,000 1,138,666 1,044,666 1,913,818 1,015,333 664,666 864,000 521,000 0 375,000 35,573,234 Water 636,646 700,000 834,333 1,115,484 889,667 179,667 0 0 0 0 0 0 0 0 0 0 0 0 4,355,797 Sewer 636,646 700,000 949,334 890,538 539,667 179,667 0 0 450,000 0 250,000 0 0 0 0 0 0 0 4,595,852 Cap. Projects 4,298,808 1,750,000 1,524,333 1,746,666 1,354,666 664,666 993,666 194,000 202,000 1,138,666 794,666 509,666 1,015,333 664,666 864,000 521,000 0 375,000 18,611,802 Fire/EMS 0 617,842 1,734,907 0 0 1,547,450 386,048 819,384 0 0 0 1,404,152 0 0 0 0 0 0 6,509,783 TID 7 0 1,500,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,500,000 Revenue Debt 4,400,000 13,000,000 0 7,700,000 0 0 327,334 388,000 404,000 1,627,334 983,334 1,019,334 1,340,667 1,329,334 1,728,000 0 0 0 34,247,337 Water 0 0 0 0 0 0 163,667 194,000 202,000 813,667 491,667 509,667 670,333 664,667 864,000 0 0 0 4,573,668 Sewer 4,400,000 13,000,000 0 7,700,000 0 0 163,667 194,000 202,000 813,667 491,667 509,667 670,334 664,667 864,000 0 0 0 29,673,669 Cap. Projects 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Fire/EMS 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 TID 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Grants/Aids 47,900 50,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 97,900 Water 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Sewer 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Cap. Projects 47,900 50,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 97,900 Fire/EMS 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 TID 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Special Assessment/Impact Fees 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Water 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Sewer 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Cap. Projects 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Fire/EMS 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 TID 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Cash 377,500 415,384 330,844 438,562 269,588 195,000 250,900 280,844 76,300 183,600 40,000 246,400 120,044 163,000 292,500 35,000 215,000 0 3,930,466 Water 0 50,000 50,000 0 0 0 0 15,000 0 0 0 0 0 90,000 105,000 0 0 0 310,000 Sewer 50,000 59,000 10,000 39,000 0 0 117,000 105,000 0 0 0 75,000 0 0 0 0 0 0 455,000 Cap. Projects 327,500 185,000 160,844 306,200 78,500 195,000 25,000 160,844 45,000 52,000 40,000 65,000 120,044 73,000 187,500 35,000 215,000 0 2,271,432 Fire/EMS 0 121,384 110,000 93,362 191,088 0 108,900 0 31,300 131,600 0 106,400 0 0 0 0 0 0 894,034 TID 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total 10,397,500 18,733,226 5,373,751 11,891,250 3,053,588 2,766,450 1,957,948 1,682,228 1,132,300 2,949,600 2,068,000 3,179,552 2,476,044 2,157,000 2,884,500 556,000 215,000 375,000 73,848,937 Water 636,646 750,000 884,333 1,115,484 889,667 179,667 163,667 209,000 202,000 813,667 491,667 509,667 670,333 754,667 969,000 0 0 0 9,239,465 Sewer 5,086,646 13,759,000 959,334 8,629,538 539,667 179,667 280,667 299,000 652,000 813,667 741,667 584,667 670,334 664,667 864,000 0 0 0 34,724,521 Cap Projects 4,674,208 1,985,000 1,685,177 2,052,866 1,433,166 859,666 1,018,666 354,844 247,000 1,190,666 834,666 574,666 1,135,377 737,666 1,051,500 556,000 215,000 375,000 20,981,134 Fire/EMS 0 739,226 1,844,907 93,362 191,088 1,547,450 494,948 819,384 31,300 131,600 0 1,510,552 0 0 0 0 0 0 7,403,817 TID 7 0 1,500,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,500,000 Debt Obligations 2027 CWF Loan 4,400,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4,400,000 2027 G.O. Notes 5,572,100 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5,572,100 2028 CWF Loan 0 13,000,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 13,000,000 2028 G.O. Notes 0 5,267,842 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5,267,842 2029 G.O. Notes 0 0 5,042,907 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5,042,907 2030 G.O. Notes 0 0 0 3,752,688 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3,752,688 2031 G.O. Notes 0 0 0 0 2,784,000 0 0 0 0 0 0 0 0 0 0 0 0 0 2,784,000 2032 G.O. Notes 0 0 0 0 0 2,571,450 0 0 0 0 0 0 0 0 0 0 0 0 2,571,450 2030 CWF Loan 0 0 0 7,700,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7,700,000 None 425,400 465,384 330,844 438,562 269,588 195,000 250,900 280,844 76,300 183,600 40,000 246,400 120,044 163,000 292,500 35,000 215,000 0 4,028,366 Future Issuance 0 0 0 0 0 0 1,707,048 1,401,384 1,056,000 2,766,000 2,028,000 2,933,152 2,356,000 1,994,000 2,592,000 521,000 0 375,000 19,729,584 Total 10,397,500 18,733,226 5,373,751 11,891,250 3,053,588 2,766,450 1,957,948 1,682,228 1,132,300 2,949,600 2,068,000 3,179,552 2,476,044 2,157,000 2,884,500 556,000 215,000 375,000 73,848,937 Notes: Jackson, WI - 2026 FMP CIP & Levy.xlsx Prepared 8/12/2026 Page 53 of 192 HISTORY           begins   !   " !  #$ %!  Work Group formed "&!  %! ' % ! Page 54 of 192 ( Washington County Countywide EMS System ( ) ""#"*+* +" the amount a county levies in a given year to fund a countywide emergency medical system is exempt from the general levy limit. This exemption only applies to Counties. ( Without County support, Municipalities may be forced to: ( Hold referenda ( Borrow money ( Cut Services (   ! %%*,-../  /%0+ ( Create new taxing districts Page 55 of 192 Page 56 of 192 Demand for EMS Services Is Increasing Rapidly Page 57 of 192 Page 58 of 192 1  22020 Census Demographic Profile Page 59 of 192 Age Pryamid - 2020 1  22020 Census Demographic Profile Page 60 of 192 Page 61 of 192 Washington County Fire / EMS Department Personnel Page 62 of 192 OBJECTIVES Mitigate long-term (5-10) property tax burden for Washington County taxpayer. Proliferate the Volunteer and Paid on Call Fire and EMS services. Preserve satisfactory level of EMS Service for all Washington County citizens. Relieve Municipal fiscal pressure. Provide fiscal sustainable improvements for Fire / EMS Departments while maintaining Local Control . Page 63 of 192 Taking the lead in Washington County. VILLAGE OF JACKSON WASHINGTON COUNTY, WISCONSIN Notice of Public Hearings PLEASE TAKE NOTICE: Notice is hereby given, pursuant to Section 19.84, Wis. Stats., and provisions of the Village of Jackson Code of ordinances, that the Village Board will conduct public hearings at 7:30 p.m. on Tuesday, August 18, 2026, at the Jackson Municipal Complex, located at N168W19851 Main Street, Jackson, WI, 53037 on: 1. Ordinance #26-08, To Rezone Parcel V3_053300D from Planned Unit Development (PUD) to R-6 Mixed Residential District – Richard Knabe The hearing is open to the public and all interested parties are encouraged to attend the hearing and be heard. Requests from persons with disabilities who need assistance to participate in this meeting or hearings should be made to the Village Clerk’s Office with as much advanced notice as possible. A copy of the application and related materials are available for review by contacting the Zoning Director at 262-677-0707. You may also find a link of information on the Village Website (www.villageofjacksonwi.gov under Agendas & Minutes) Dated this 24th day of July 2026. Pamela Wolf Pamela Wolf Village Interim Clerk Village of Jackson N168W19851 Main Street Jackson, WI 53037 (262) 677-9001 Ext. 210 pam.wolf@villageofjacksonwi.gov Posted: Friday, July 24, 2026 Published: Tuesday July 28, 2026 and Tuesday, August 4, 2026 N168W19851 Main Street Jackson, WI 53037 Phone: 262-677-9001 Fax: 262-677-1710 www.villageofjacksowi.gov Page 64 of 192 Page 65 of 192 Page 66 of 192 Page 67 of 192 Page 68 of 192 Page 69 of 192 DRAFT Page 70 of 192 DRAFT Page 71 of 192 NAME ADDRESS POLICITAL AFFILIATION Janet Thompson W196N16561 Hawthorn Dr. None Charlotte Cherrey Moving Aug 21, 2026-signed up thru WEC None George Mueller (Mike) N164W21141 Glen Brooke Dr. None Page 72 of 192 Date: LRIP Project Number: County: Recipient: July 27, 2026 20453 Washington Village of Jackson Program Type: CVT: Project ID: Appropriation: Account: MSILT 66141 39508802704 27800 8700140 The signatory city, village, town or county, hereinafter called the Municipality, through its duly authorized officers or officials via the signed LRIP application form and terms and conditions, and the State of Wisconsin Department of Transportation, hereinafter called the State, enter into this agreement, hereinafter called the Agreement, to accomplish the described project, hereinafter called the Project. The authority for the Municipality and the State to enter into this agreement is provided by the Wisconsin Administrative Code TRANS 206.03(12). Improvement Type: Reconstruction Intended Construction Year: 2027 Surface Type: 70 - Hot Mix Asphalt Pavement (HMAC) On Route 1: At Route: Toward Route: Structure Section Length Jackson Dr STH 60 Park Rd (1) None 370 ft Need for Improvement: Failed Asphalt Pavement Other Work: Adjust manholes, Pavement marking, Street signs*, Sanitary sewer*, Water main*, Sidewalk, Lighting*, Reconstruct Intersection, Re-establish crown, Storm sewer Thickness 5.00 in Travel Width (Per Lane) 16 ft 0 in Left Shoulder 0 ft 0 in Curb & Gutter Y Right Shoulder 0 ft 0 in Curb & Gutter Y Project Cost Summary Estimated Costs LRIP/State Funds Municipal Funds (includes ineligible costs) Engineering: $103,000.00 Right-of-Way Acquisition: $0.00 Construction: $140,000.00 Total Eligible Costs: $243,000.00 Total Ineligible Costs $273,000.00 Total Improvement Costs: $516,000.00 $47,984.23 $468,015.77 This request is subject to the terms and conditions agreed to at the time of application for the designated MUNICIPALITY and upon acceptance by the STATE, per signature below, shall constitute agreement between the MUNICIPALITY and the STATE. Accepted for the State of Wisconsin, Department of Transportation: By: Merrill Mechler-Hickson July 27, 2026 Local Transportation Programs and Finance Date 2026 - 2027 Local Roads Improvement Program (LRIP) State Municipal Project Agreement Page 1 of 4 Page 73 of 192 Project Funding Funding Type From Project Program Type Biennium Sunset Date Approved Amount Date New Biennium Project N/A MSILT 2026 - 2027 June 30, 2031 $47,984.23 July 27, 2026 Total $47,984.23 2026 - 2027 Local Roads Improvement Program (LRIP) State Municipal Project Agreement Page 2 of 4 Page 74 of 192 Terms and Conditions 1. The State shall not be liable to the Municipality for damages or delays resulting from work by third parties. The State also shall be exempt from liability to the Municipality for damages or delays resulting from injunctions or other restraining orders obtained by third parties. 2. The State will not be liable to any third party for injuries or damages resulting from work under or for the Project. The Municipality and the Municipality’s surety shall indemnify and save harmless the State, its officers and employees, from all suits, actions or claims of any character brought because of any injuries or damages received or sustained by any person, persons or property on account of the operations of the Municipality and its sureties; or on account of or in consequence of any neglect in safeguarding the work; or because of any act or omission, neglect or misconduct of the Municipality or its sureties; or because of any claims or amounts recovered for any infringement by the Municipality and its sureties of patent, trademark or copyright; or from any claims or amounts arising or recovered under the Worker's Compensation Act, relating to the employees of the Municipality and its sureties; or any other law, ordinance, order or decree relating to the Municipality’s operations. 3. Contract modification: This Agreement can only be modified by written instruments duly executed by both parties. No term or provision of neither this Agreement nor any of its attachments may be changed, waived or terminated orally. 4. Binding effects: All terms of this Agreement shall be binding upon and inure to the benefits of the legal representatives, successors and executors. No rights under this State/Municipal Agreement may be transferred to a third party. This State/Municipal Agreement creates no third-party enforcement rights. 5. Choice of law and forum: This Agreement shall be interpreted and enforced in accordance with the laws of the State of Wisconsin. The parties hereby expressly agree that the terms contained herein are enforceable by an action in the Circuit Court of Dane County, Wisconsin. 6. Non-appropriation of funds: With respect to any payment required to be made by the State under this Agreement, the parties acknowledge the State’s authority to make such payment is contingent upon appropriation of funds and required legislative approval sufficient for such purpose by the Wisconsin Legislature. If such funds are not so appropriated, either the Municipality or the State may terminate this Agreement after providing written notice not less than thirty (30) days before the termination is to take effect. (Reference 66 OAG 408; State ex rel. LaFollette v. Reuter, 36 Wis. 2d 96, 119 [1967]) 7. The initiation and accomplishment of the Project will be subject to the applicable federal, state and local laws, administrative policy and program rules, ordinances, standards, and contract bidding requirements. Please note that if any portion of a Project is funded using federal funds, the entire Project will be subject to federal requirements. Any federally-funded portion of the Project is not eligible for reimbursement under this Agreement. 8. The construction of the Project will be in accordance with the appropriate standards unless an exception to standards is granted by the State prior to construction. The entire cost of the Project not constructed to standards will be the responsibility of the Municipality unless such exception is explicitly granted in writing by the State. 9. The Municipality will assume all responsibility for complying with all applicable environmental requirements for the Project. 10. The work, which is eligible for State participation, will be administered by the Municipality. 11. The Municipality agrees to comply with the relevant applicable statutes governing advertisements for bids. The Municipality is encouraged to advertise for greater than the minimum requirements to provide the widest possible coverage. The Municipality shall provide the State information regarding the source where the LRIP bid advertisements can be located no less than seven (7) days prior to the first week of advertisement. The Municipality must keep records of publication in the project file. All Municipal contracts for this Project will be let by competitive bid and awarded to the lowest responsible bidder in accordance with the provisions of Wis. Stat. § 86.31(2) and all other Municipal bidding requirements. 12. State financing will be limited to up to 90 percent (90%) participation for eligible items for Supplemental projects and 50 percent (50%) participation for eligible items for Entitlement and Discretionary projects or to the limit approved for the Project - whichever is less. 13. Payments to the Municipality will be made after the Project is completed, and the contractor(s) is/are fully reimbursed. 14. In order to guarantee the Municipality's foregoing agreements to pay the State, the Municipality, through its above duly authorized officers or officials, agrees and authorizes the State to set off and withhold the required reimbursement amount as determined by the State from any moneys otherwise due and payable by the State to the Municipality. 15. The Municipality will keep records of the cost of the Project, letting documents, advertising information, itemized invoices, and contractor payment documentation and will have them available for inspection by representatives of the State and will furnish copies when requested. 16. By signing this Agreement, the Municipality certifies the estimated costs are provided in good faith based on information known at the time of the estimate creation and reflects an accurate estimate of anticipated costs. 17. The design and construction of the Project must be certified by a registered professional engineer, if the cost of the Project exceeds $65,000 per Wis. Stat. § 86.31(2)(e). 18. Federal Single Audits of Local Government Units: a. The Municipality shall have a single organization audit performed by a qualified independent auditor if required to do so under federal law and regulations. (See Federal Circular No. A-133) b. This audit shall be performed in accordance with Federal Circular A-133 issued by the Federal Office of Management and Budget and state single audit guidelines issued by the Wisconsin Department of Administration. 2026 - 2027 Local Roads Improvement Program (LRIP) State Municipal Project Agreement Page 3 of 4 Page 75 of 192 c. The Municipality will keep records of costs of construction, inspection tests and maintenance done by it to enable the State to review the amount and nature of the expenditure for those purposes. Such accounting records and any other related records shall be subject to a project review or audit as directed by the State within ten (10) years of project closing. 19. The Municipality will maintain, at its own cost and expense, all portions of the Project that lie within its jurisdiction and will make provision of such maintenance as long as the road remains open to traffic. 20. In accordance with the State's sunset policy for LRIP projects, the subject improvement must be constructed and submitted for reimbursement within three biennia. The sunset date of the funds is listed in the Project Funding table in this Agreement. 21. Nothing in this Agreement shall be deemed a waiver of the State’s Sovereign Immunity. 22. If any part of this Agreement is determined to be invalid, illegal, or unenforceable, such determination shall not affect the validity, legality, or enforceability of any other part of this Agreement and the remaining parts shall be enforced as if such invalid, illegal, or unenforceable part was not contained herein. 23. In connection with the performance of work under this Agreement, the Municipality agrees not to discriminate against any employee or applicant for employment because of age, race, religion, color, handicap, sex, physical condition, developmental disability as defined in s. 51.01 (5), sexual orientation or national origin. This provision shall include, but not be limited to, the following: employment, upgrading, demotion or transfer; recruitment or recruitment advertising; layoff or termination; rates of pay or other forms of compensation; and selection for training, including apprenticeship. Except with respect to sexual orientation, the contractor further agrees to take affirmative action to ensure equal employment opportunities. The Municipality agrees to post in conspicuous places, available for employees and applicants for employment, notices to be provided by the contracting officer setting forth the provisions of the nondiscrimination clause. X Checking this box indicates that the Preparer is authorized to conduct official business for the Municipality identified below and upon acceptance by the State shall constitute agreement between the Municipality and the State, subject to the terms and conditions above. Recipient: Village of Jackson County: Washington Head of Government: BRIAN HECKENDORF Title: Head of Government Preparer: Matthew Stephan Title: Consultant/Private Engineer acting as Municipal Engineer Date: 07/24/2026 Reviewer: Joshua Glass Title: County Highway Commissioner Assistant Date: 07/27/2026 2026 - 2027 Local Roads Improvement Program (LRIP) State Municipal Project Agreement Page 4 of 4 Page 76 of 192 Taking the lead in Washington County STAFF MEMO Village of Jackson Public Works To: Brian Heckendorf, Village President Jen Heidtke, Village Administrator CC: Board of Public Works; Budget and Finance; Village Board From: Jack Straehler, Director of Public Works Subject: WE Energies Easement Agreement for the Relocation of Utilities on Eagle Drive Meeting Date: July 28, 2026 – Board of Public Works Background and Analysis: This memo is to inform the Board of an easement request from WE Energies related to the relocation of overhead utilities to underground utilities along Eagle Drive. As part of the Village's 2026 borrowing, funding was allocated for this project, including the relocation of utilities from overhead to underground. Because this is a proprietary utility service, only one proposal was received. The Village has approved and processed payment to WE Energies in the amount of $56,905.03 for the utility relocation work. WE Energies is requesting an easement across Village-owned property to facilitate completion of the Eagle Drive underground utility relocation project. The affected properties include the Village of Jackson Public Works and Utilities Building, located at W194N16660 Eagle Drive (Tax Key V3-019700E), and the adjacent Village-owned parcel (Tax Key V3- 019800A). The easement request is time-sensitive and necessary to maintain the project schedule. To avoid delays in construction and utility installation, the easement is being presented to the Board for retroactive approval. Funding for this project will come from the following account: 600-00-56700-400-000 (Capital Projects Repairs/Construction) If you have any questions, please let me know. JS Recommendation: Board of Public Works recommends the Village Board approve the easement request for W194N16660 Eagle Drive (Tax Key V3-019700E) and the adjacent lot Tax Key V3- 019800A. Page 77 of 192 WR NO. 5202058 IO NO. 76877 For good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, VILLAGE OF JACKSON , hereinafter referred to as "G rantor", owner of land , hereby grants and warrants to WISCONSIN ELECTRIC POWER COMPANY, a Wisconsin corporation doing business as We Energies and WISCONSIN BELL LLC, D/B/A AT&T Wisconsin a limited liability company , hereinafter referred to as "Grantee", a permanent easement upon, within, beneath, over and across a part of Grantor’s land hereinafter referred to as "easement area". The easement area is described as strips of land 12 feet in width being a part of Grantor's land as described in the Quit Claim Deed recorded January 4, 2007 as Document No. 1148497 and the Special Warranty Deed recorded December 2, 2016 as Document No. 1419839 in the office of the Register of Deeds in and for Washington County and being part of the Northeast 1/4 of Section 20, Township 10 North, Range 20 East in the Village of Jackson, Washington County, Wisconsin. The location of the easement area with respect to G rantor’s land is as shown on the attached drawing, marked Exhibit “A”, and made a part of this document. 1. Purpose: The purpose of this easement is to construct, install, operate, maintain, repair, replace and extend underground utility facilities, conduit and cables, electric pad-mounted transformers, manhole, electric pad-mounted switch-fuse units, electric pad-mounted vacuum fault interrupter, concrete slabs, power pedestals, riser equipment, terminals and markers, together with all necessary and appurtenant equipment under and above ground as deemed necessary by Grantee, all to transmit electric energy, signals , television and telecommunication services, including the customary growth and replacement thereof . Trees, bushes, branches and roots may be trimmed or removed so as not to interfere with Grantee's use of the easement area. 2. Access: Grantee or its agents shall have the right to enter and use G rantor's land with full right of ingress and egress over and across the easement area and adjacent lands of G rantor for the purpose of exercising its rights in the easement area. 3. Buildings or Other Structures: Grantor agrees that no structures will be erected in the easement area or in such close proximity to Grantee's facilities as to create a violation of all applicable State of Wisconsin electric codes or any amendments thereto. 4. Elevation: Grantor agrees that the elevation of the ground surface existing as of the date of the initial installation of Grantee's facilities within the easement area will not be altered by more than 4 inches without the written consent of Grantee. 5. Restoration: Grantee agrees to restore or cause to have restored G rantor's land, as nearly as is reasonably possible, to the condition e xisting prior to such entry by G rantee or its agents. This restoration, however, does not apply to any trees, bushes, branches or roots which may interfere with Grantee's use of the easement area. 6. Exercise of Rights: It is agreed that the complete exercise of the rights herein conveyed may be gradual and not fully exercised until some time in the future, and that none of the rights herein granted shall be lost by non- use. 7. Binding on Future Parties: This grant of easement shall be binding upon and inure to the benefit of the heirs, successors and assigns of all parties hereto. 8. Easement Review: Grantor acknowledges receipt of materials which describe Grantor’s rights and options in the easement negotiation process and furthermore acknowledges that Grantor has had at least 5 days to review this easement document or voluntarily waives the five day review period. Document Number DISTRIBUTION EASEMENT UNDERGROUND ELECTRIC AND COMMUNICATIONS RETURN TO: We Energies PROPERTY RIGHTS & INFORMATION GROUP 231 W. MICHIGAN STREET, ROOM P277 PO BOX 2046 MILWAUKEE, WI 53201-2046 V3-019800A and V3-019700E (Parcel Identification Number) Page 78 of 192 Grantor: VILLAGE OF JACKSON By (Print name and title): By (Print name and title): Personally came before me in County, Wisconsin on , 2026, the above named , the and , the of the VILLAGE OF JACKSON, for the municipal corporation, by its authority, and pursuant to Resolution File No. adopted by its on , . Notary Public Signature, State of Wisconsin Notary Public Name (Typed or Printed) (NOTARY STAMP/SEAL) My commission expires This instrument was drafted by Michele Arendt on behalf of W isconsin Electric Power Company , PO Box 2046, Milwaukee, Wisconsin 53201-2046. Page 79 of 192 OVERVIEW/TEMPORARY EXHIBIT A = Proposed Underground Cable (needs easement) = Existing Underground Cable Page 80 of 192 Page 1 of 5 Ordinance #26-09 STATE OF WISCONSIN VILLAGE OF JACKSON WASHINGTON COUNTY ORDINANCE #26-09 AN ORDINANCE CREATING SECS. 42-170 THROUGH 42-179 OF THE MUNICIPAL CODE OF THE VILLAGE OF JACKSON REGULATING THE OPERATION OF MINIBIKES AND OTHER UNLICENSED MOTOR VEHICLES SECTION I The Village of Jackson, Washington County, Wisconsin, adopts the following Ordinance Regulating the Operation of Minibikes and Other Unlicensed Motor Vehicles. Sec. 42-170. Intent. The purpose of this Ordinance is to ensure public safety and maintain the peace and comfort of Village residents by establishing operational restrictions for minibikes and similar unlicensed motorized vehicles, to prevent disturbances, injuries, and unsafe practices, and to balance recreational use of such vehicles with the protection of public health, safety, and welfare. Sec. 42-171. Statutory Authority. This Ordinance is adopted pursuant to Wis. Stat. §§ 61.34, 61.35, 349.03, and 23.335. Sec. 42-172. Definitions. The definitions in Wis. Stat. § 23.335(1) are hereby incorporated by reference. The following definitions also apply to this Ordinance: (a) Minibike. A motor-driven cycle, including any motorized bicycle, motorized scooter, go-kart, dirt bike, or similar device, that is not licensed or registered for operation on public highways under Wis. Stat. Ch. 341, and that is powered by an internal combustion engine or electric motor. (b) Off-Highway Motorcycle. A 2-wheeled motor vehicle that is straddled by the operator, that is equipped with handlebars, and that is designed for use off a highway, regardless of whether it is also designed for use on a highway, as defined in Wis. Stat. § 23.335(1). Page 81 of 192 Page 2 of 5 Ordinance #26-09 (c) Operate. To exercise physical control over the speed or direction of a minibike or off-highway motorcycle, or to physically manipulate or activate any of the controls of such vehicle necessary to put it in motion. (d) Unlicensed Motor Vehicle. Any motor-driven vehicle that is not licensed or registered for operation on a public highway under the laws of the State of Wisconsin, including but not limited to minibikes, off-highway motorcycles, and go-karts. Sec. 42-173. State Laws Adopted. Except as otherwise provided in this Ordinance, the statutory provisions of Wis. Stat. § 23.335 establishing definitions and regulations with respect to off-highway motorcycles, exclusive of any provisions therein relating to penalties to be imposed and exclusive of any regulations for which the statutory penalty is a fine or term of imprisonment, are hereby adopted and by reference made a part of this Ordinance as if fully set forth herein. Any future amendments, revisions, or modifications of the statutes incorporated herein are made a part of this Ordinance, except to the extent that the provisions of this Ordinance are more restrictive. Sec. 42-174. Prohibited Areas of Operation. No person shall operate a minibike or unlicensed motor vehicle in any of the following locations: (a) Public Streets and Highways. On any public street or highway within the Village, unless the vehicle is licensed and meets all applicable state equipment requirements for highway use. (b) Sidewalks and Paths. On any public sidewalk, walking path, bicycle path, or shared-use trail within the Village. (c) Road Shoulders and Drainage Ditches. On the shoulder or in the drainage ditches of any public street or highway, or within the boundary of any public right-of-way, unless a trail or area is specifically authorized and designated by the Village Board for such use. (d) Village-Owned Property. On any Village-owned or Village-controlled property without prior written authorization from Village staff. (e) Private Property. On the property of another person without the express consent of the property owner or occupant. The burden of proving consent rests with the operator. Page 82 of 192 Page 3 of 5 Ordinance #26-09 (f) Proximity to Dwellings. Within 150 feet of any dwelling, unless operated on private property with the consent of the property owner. Sec. 42-175. Operational Restrictions. The following restrictions apply to all operators of minibikes and unlicensed motor vehicles within the Village of Jackson: (a) Speed. No person shall operate a minibike or unlicensed motor vehicle in excess of 25 miles per hour, or at any speed greater than is reasonable and prudent under the conditions then existing. (b) Nighttime Operation. No person shall operate a minibike or unlicensed motor vehicle between the hours of sunset and sunrise unless the vehicle is equipped with a lighted headlamp and tail lamp that are clearly visible from a distance of 500 feet. (c) Passengers. No person shall operate a minibike or unlicensed motor vehicle with more than one passenger. (d) Noise. No person shall operate a minibike or unlicensed motor vehicle so as to race the engine or cause unnecessary or unusual noise that annoys, disturbs, injures, or endangers the comfort, health, peace, or safety of any person. (e) Careless Operation. No person shall operate a minibike or unlicensed motor vehicle in any careless or reckless manner so as to endanger any person or the property of another. (f) Required Equipment. No person shall operate a minibike or unlicensed motor vehicle unless it is equipped with all required safety equipment as provided in Wis. Stat. § 23.335(17). (g) Intoxicated Operation. No person shall operate a minibike or unlicensed motor vehicle while under the influence of an intoxicant, a controlled substance, or any combination thereof, to a degree that renders the person incapable of safely operating the vehicle. Sec. 42-176. Age and Helmet Requirements. (a) Minimum Age — Roadway. No person under 12 years of age may operate a minibike or off-highway motorcycle on any roadway under any circumstances. (b) Minimum Age — Off-Roadway. No person under 12 years of age may operate a minibike or off-highway motorcycle off a roadway unless accompanied by a Page 83 of 192 Page 4 of 5 Ordinance #26-09 parent or guardian, or by a person at least 18 years of age designated by the parent or guardian. (c) Helmet Requirement. No person under 18 years of age may operate or ride as a passenger on a minibike or unlicensed motor vehicle without wearing protective headgear that meets the standards of the American National Standards Institute (ANSI) or the Snell Memorial Foundation, with the chin strap properly fastened. (d) Safety Certification. No person who is at least 12 years of age and born after January 1, 1998, may operate an off-highway motorcycle off the highways unless the person holds a valid off-highway motorcycle safety certificate issued by the Wisconsin Department of Natural Resources under Wis. Stat. § 23.335(14), or by another state or a province of Canada. Sec. 42-177. Parental Responsibility. (a) Prohibition. No parent or guardian of a minor shall knowingly authorize or permit the minor to operate a minibike or unlicensed motor vehicle in violation of any provision of this Ordinance. (b) Forfeiture Liability. A parent or guardian who knowingly permits a minor in their custody or control to operate a minibike or unlicensed motor vehicle in violation of this Ordinance shall be subject to the same forfeiture as the minor operator. (c) Restitution. Where a minor causes damage to public or private property while operating a minibike or unlicensed motor vehicle in violation of this Ordinance, the parent or guardian shall be jointly and severally liable for restitution consistent with Wis. Stat. § 895.035. Sec. 42-178. Enforcement. This Ordinance shall be enforced by any law enforcement officer authorized to enforce the laws of the State of Wisconsin. Sec. 42-179. Penalties. Any person who violates any provision of this Ordinance shall be subject to a forfeiture as provided in the Village of Jackson’s general forfeiture schedule. Wisconsin state off-highway motorcycle penalties as found in Wis. Stat. § 23.335(13) are adopted by reference. Each day of a continuing violation constitutes a separate offense. Page 84 of 192 Page 5 of 5 Ordinance #26-09 SECTION II The provisions of this Ordinance shall be deemed severable and it is expressly declared that the Village would have passed the other provisions of this Ordinance irrespective of whether or not one or more provisions may be declared invalid. If any provision of this Ordinance or the application to any person or circumstances is held invalid, the remainder of the Ordinance and the application of such provisions to other persons or circumstances shall not be deemed affected. SECTION III This Ordinance becomes effective upon passage and publication. SECTION IV The Village Clerk and Village Administrator are authorized and directed to make all changes within the Village of Jackson Code of Ordinances necessary to reflect this ordinance. Introduced by: Seconded by: Vote: ___aye nay Passed and approved VILLAGE OF JACKSON By: Brian J. Heckendorf, Village President Attest: Pamela Wolf, Deputy Clerk Proof of Posting: I, the undersigned, certify that I posted copies of this Ordinance on bulletin boards at the Jackson Municipal Complex, Post Office and one other location in the Village. Village Official Date Page 85 of 192 Page 1 of 6 Ordinance #26-10 STATE OF WISCONSIN VILLAGE OF JACKSON WASHINGTON COUNTY ORDINANCE #26-10 AN ORDINANCE CREATING SECS. 42-180 THROUGH 42-191 OF THE MUNICIPAL CODE OF THE VILLAGE OF JACKSON REGULATING THE OPERATION OF ELECTRIC BICYCLES SECTION I The Village of Jackson, Washington County, Wisconsin, adopts the following Ordinance Regulating the Operation of Electric Bicycles. Sec. 42-180. Intent. The purpose of this Ordinance is to establish regulations for Class 1, Class 2, and Class 3 electric bicycles consistent with Wisconsin Statutes; to require compliance with applicable bicycle and traffic laws; to protect pedestrians; to establish parental responsibility for violations committed by minors; and to provide accommodations for individuals using electric bicycles as mobility devices under applicable disability laws. Sec. 42-181. Statutory Authority. This Ordinance is adopted pursuant to Wis. Stat. §§ 61.34, 61.35, 349.03, and 2019 Wisconsin Act 34. Sec. 42-182. Definitions. The definitions in Wis. Stat. § 340.01 are hereby incorporated by reference. The following definitions also apply to this Ordinance: (a) Bikeway. A public path, trail, lane (not to include bike lane), or other way, including structures, traffic control devices and related support facilities and parking areas, designated for use by bicycles, electric bicycles, electric personal assistive mobility devices, and other vehicles propelled by human power, as defined in Wis. Stat. § 84.60. (b) Electric Bicycle (E-Bike). A bicycle equipped with fully operative pedals for propulsion by human power and an electric motor of 750 watts or less, as defined in Wis. Stat. § 340.01(15pr), that meets one of the following classifications: Page 86 of 192 Page 2 of 6 Ordinance #26-10 1. Class 1 Electric Bicycle. Equipped with a motor that provides assistance only when the rider is pedaling and ceases to provide assistance when the bicycle reaches a speed of 20 miles per hour. 2. Class 2 Electric Bicycle. Equipped with a motor that may be powered solely by the motor (throttle-actuated) and ceases to provide assistance when the bicycle reaches a speed of 20 miles per hour. 3. Class 3 Electric Bicycle. Equipped with a motor that provides assistance only when the rider is pedaling and ceases to provide assistance when the bicycle reaches a speed of 28 miles per hour. (c) Motor Bicycle. A motor bicycle as defined in Wis. Stat. § 340.01(30). Sec. 42-183. State Laws Adopted. Except as otherwise provided in this Ordinance, the statutory provisions of Wis. Stat. Chs. 340 to 348 and 2019 Wisconsin Act 34 establishing definitions and regulations with respect to electric bicycles, exclusive of any provisions therein relating to penalties to be imposed and exclusive of any regulations for which the statutory penalty is a fine or term of imprisonment, are hereby adopted and by reference made a part of this Ordinance as if fully set forth herein. Electric bicycles shall be regulated in the same manner as human-powered bicycles, except as otherwise specified herein or restricted by state law. Any future amendments, revisions, or modifications of the statutes incorporated herein are made a part of this Ordinance. Sec. 42-184. Operation Regulations. The following conditions apply to all electric bicycle operators and passengers: (a) Compliance with Traffic Laws. All electric bicycle operators shall comply with all applicable bicycle and traffic laws, including but not limited to yielding to pedestrians and obeying all traffic control signals and devices, as required under Wis. Stat. §§ 346.803 and 346.804. (b) Speed Limits. All electric bicycle operators shall observe posted speed limits. (c) Class-Specific Restrictions. Class-specific restrictions on where electric bicycles may be operated are as follows: 1. Class 1 and Class 2. Class 1 and Class 2 electric bicycles are permitted on all designated bikeways and multi-use trails unless restricted by signage or local ordinance. Page 87 of 192 Page 3 of 6 Ordinance #26-10 2. Class 3. Class 3 electric bicycles are prohibited on multi-use trails and bikeways designated for non-motorized use, unless otherwise permitted by signage. (d) Motor Power. Electric bicycles must have a motor of 750 watts or less and comply with federal regulations. Operation of a Class 2 electric bicycle above 20 miles per hour is prohibited, unless the vehicle is reclassified as a moped under Wis. Stat. § 340.01(29m), as amended. (e) Intoxicated Operation. No person shall operate an electric bicycle while under the influence of an intoxicant, a controlled substance, or any combination thereof, to a degree that renders the person incapable of safely operating the vehicle. (f) Applicable Law. All operations are subject to the applicable provisions of Wis. Stat. Chs. 340–348, as amended, which are incorporated by reference. Sec. 42-185. Sidewalk Use and Pedestrian Right-of-Way. (a) Class 1 and Class 2 Electric Bicycles. Class 1 and Class 2 electric bicycles may be operated on sidewalks, subject to the conditions of this section. Operators shall yield the right-of-way to pedestrians at all times and shall give an audible signal before overtaking and passing any pedestrian. (b) Class 3 Electric Bicycles. Class 3 electric bicycles are prohibited from operating on any sidewalk in the Village. (c) Motor Bicycles. Motor bicycles, as defined in Wis. Stat. § 340.01(30), are prohibited from operating on any sidewalk in the Village. (d) Speed on Sidewalks. No electric bicycle shall be operated on a sidewalk at a speed greater than is reasonable and prudent under the conditions then existing. Operators shall slow to the speed of pedestrian traffic when approaching or passing pedestrians. (e) Pedestrian Right-of-Way. Pedestrians shall have the right-of-way on all sidewalks, crosswalks, and shared-use paths within the Village. An electric bicycle operator approaching a pedestrian from behind shall audibly signal the pedestrian before passing. Sec. 42-186. Age Restrictions. (a) Class 3 Minimum Age. No person under 16 years of age may operate a Class 3 electric bicycle on any street, highway, sidewalk, or shared-use path within the Page 88 of 192 Page 4 of 6 Ordinance #26-10 Village, consistent with Wis. Stat. § 346.806(4). (b) Passengers. A person under 16 years of age may ride as a passenger on a Class 3 electric bicycle specifically designed and equipped to accommodate passengers. (c) Hearing Devices. No person under 16 years of age may operate any electric bicycle while wearing a headset, headphones, or any other device that impairs the ability to hear. Sec. 42-187. Parental Responsibility. (a) Prohibition. No parent or guardian of a minor shall knowingly authorize or permit the minor to operate an electric bicycle in violation of any provision of this Ordinance. (b) Forfeiture Liability. A parent or guardian who permits a minor in their custody or control to operate an electric bicycle in violation of this Ordinance shall be subject to the same forfeiture as the minor operator. (c) Other Liability. Nothing in this section shall be construed to limit any other civil or criminal liability of a parent or guardian under applicable state law. Sec. 42-188. Restitution for Property Damage. (a) Restitution Required. Any person who, while operating an electric bicycle in violation of this Ordinance, causes damage to public or private property shall be required to make full restitution to the property owner for the reasonable cost of repair or replacement. (b) Parental Liability. Where the operator is a minor, the parent or guardian of the minor shall be jointly and severally liable for restitution, consistent with Wis. Stat. § 895.035, as amended. (c) In Addition to Forfeiture. Restitution under this section is in addition to, and not in lieu of, any forfeiture imposed for the underlying violation. Sec. 42-189. Disability Accommodations. (a) ADA Compliance. Nothing in this Ordinance shall be construed to prohibit or restrict the use of an electric bicycle as a mobility device by a person with a disability to the extent required by the Americans with Disabilities Act, 42 U.S.C. § 12101 et seq., the Rehabilitation Act of 1973, or other applicable federal or state disability law. Page 89 of 192 Page 5 of 6 Ordinance #26-10 (b) Reasonable Modifications. The Village shall make reasonable modifications to the policies, practices, and procedures of this Ordinance when necessary to afford a person with a disability equal access to Village programs, services, and activities. (c) Public Safety. A person using an electric bicycle as a mobility device who operates in an area otherwise restricted by this Ordinance shall do so in a manner consistent with public safety and shall yield the right-of-way to pedestrians at all times. Sec. 42-190. Enforcement. This Ordinance shall be enforced by any law enforcement officer authorized to enforce the laws of the State of Wisconsin. Sec. 42-191. Penalties. Any person who violates any provision of this Ordinance shall be subject to a forfeiture as provided in the Village of Jackson’s general forfeiture schedule. Wisconsin state electric bicycle penalties as found in Wis. Stat. Chs. 340–348 are adopted by reference. SECTION II The provisions of this Ordinance shall be deemed severable and it is expressly declared that the Village would have passed the other provisions of this Ordinance irrespective of whether or not one or more provisions may be declared invalid. If any provision of this Ordinance or the application to any person or circumstances is held invalid, the remainder of the Ordinance and the application of such provisions to other persons or circumstances shall not be deemed affected. SECTION III This Ordinance becomes effective upon passage and publication. SECTION IV The Village Clerk and Village Administrator are authorized and directed to make all changes within the Village of Jackson Code of Ordinances necessary to reflect this ordinance. Page 90 of 192 Page 6 of 6 Ordinance #26-10 Introduced by: Seconded by: Vote: ___aye nay Passed and approved VILLAGE OF JACKSON By: Brian J. Heckendorf, Village President Attest: Pamela Wolf, Deputy Clerk Proof of Posting: I, the undersigned, certify that I posted copies of this Ordinance on bulletin boards at the Jackson Municipal Complex, Post Office and one other location in the Village. Village Official Date Page 91 of 192 Taking the lead in Washington County STAFF MEMO Village of Jackson Public Works To: Brian Heckendorf, Village President Jen Heidtke, Village Administrator CC: Board of Public Works; Budget and Finance; Village Board From: Jack Straehler, Director of Public Works Subject: Pay Request #2 – 2026 Street Improvement Projects - Eagle Drive, Hawthorn Drive, Aspen Drive, and Linden Drive - Vinton Construction in the amount of $239,438.64 Meeting Date: July 28, 2026 – Board of Public Works Background and Analysis: This memo is to inform the Board of Pay Request #2 from Vinton Construction in the amount of $239,438.64 for work completed on the 2026 Street Improvement Projects, which include Eagle Drive, Hawthorn Drive, Aspen Drive, and Linden Drive. The work has been reviewed and verified for accuracy and completion in accordance with the project contract documents and has been found to be acceptable. Funding for this payment will come from the following accounts: 600-00-56700-400-000 (Capital Projects Repairs/Construction - 54%) $129,296.87 300-00-17600-000-380 (Sewer Construction Work - 39%) $93,381.07 200-00-18600-395-000 (Water Construction Work - 7%) $16,760.70 If you have any questions, please let me know. JS Recommendation: Board of Public Works recommends the Budget and Finance Committee and Village Board approve Pay Request #2 for Vinton Construction in the amount of $239,438.64. Page 92 of 192 Cedarburg • Green Bay • Madison • Menomonie Community Infrastructure • Architecture • Environmental Services W61N497 Washington Avenue Cedarburg, WI 53012 262-204-2360 www.cedarcorp.com July 7, 2026 Village of Jackson N168 W20733 Main Street PO Box 637 Jackson, WI 53037 Attn: Mr. Jack Straehler II, Director of Public Works Subject: Contractor’s Application for Payment No. 2 Eagle Drive, Hawthorn Drive, Aspen Drive & Linden Drive Reconstruction 2026 Cedar Project No. 05789-0029 Dear Mr. Straehler: Enclosed for your use in payment to Vinton Construction Company in the amount of $239,438.64 is Contractor’s Application for Payment No. 2. Following your review and approval, please complete the application for payment forms within the areas reserved for the Owner. Thereafter, retain one copy for your records, provide the second copy to the Contractor with payment and provide the third copy to our office. Should you have any questions, please feel free to contact me at our Cedarburg office. Sincerely, CEDAR CORPORATION Douglas T. Kroes Senior Construction Manager Enclosed: Contractor’s Application for Payment No. 2 Cc: Grant Manion, Vinton Construction Company Page 93 of 192 7/7/26 Page 94 of 192 Unit Price Progress Estimate B C D E F G H I J Quantity Amount Quantity Amount Quantity Amount Quantity Amount 100-01 1 LS $5,750.00 1 $5,750.00 1 $5,750.00 100.0% 100-02 3790 LF $4.60 100-03 3805 SY $7.16 100-04 7685 CY $26.97 100-05 755 CY $24.00 100-06 1685 SY $7.12 100-07 795 TON $16.50 100-08 7800 TON $16.50 100-09 1660 TON $21.37 100-10 1755 TON $69.00 100-11 1170 TON $65.90 100-12 545 TON $98.20 100-13 10 SY $59.00 100-14 40 LF $50.00 100-15 5405 LF $18.55 100-16 60 LF $45.00 100-17 23645 SF $6.80 100-18 140 SF $8.20 100-19 50 SF $35.00 100-20 2605 SY $75.75 100-21 8 CY $1,200.00 100-22 1 EA $200,000.00 0.25 $50,000.00 0.25 $50,000.00 0.5 $100,000.00 50.0% 100-23 885 LF $2.11 885 $1,867.35 885 $1,867.35 100.0% 100-24 40 LF $9.06 40 $362.40 40 $362.40 100.0% 100-25 30 EA $34.07 30 $1,022.10 30 $1,022.10 100.0% 100-26 6 EA $104.50 6 $627.00 6 $627.00 100.0% 100-27 10 EA $71.50 10 $715.00 10 $715.00 100.0% 100-28 27 EA $71.50 27 $1,930.50 27 $1,930.50 100.0% 100-29 11400 SY $7.01 100-30 2700 SY $8.23 100-31 4 CY $500.00 100-32 2380 SY $2.00 100-33 1 LS $28,000.00 0.25 $7,000.00 0.25 $7,000.00 0.5 $14,000.00 50.0% 100-34 1 LS $3,500.00 100-35 2 EA $7,000.00 100-36 4492 LF $2.40 100-37 17 LF $16.00 Topsoil, Seed, Fertilizer, and Mulch Riprap Medium w/ Geotextile Fabric Type HR Geotextile Fabric Type SAS Traffic Control Permanent Signing Rectangular Rapid Flashing Beacon (STA 67+18) Marking Line Epoxy 4-Inch Marking Stop Line Epoxy 18-Inch % Comp.Bid No. Description Previous Applications This Application Materials Stored Total Completed & Stored to Date (C+E+G) Contractor's Application 2 6/1/2026 - 6/30/26 July 6, 2026 Eagle Drive, Hawthorn Drive, Aspen Drive, Linden Drive A Item Estimated Bid Quantity Unit Price Quantity Completed Project: Application Period: Application Number: Application Date: HMA Pavement 3 LT 58-28 S HMA Pavement 4 LT 58-28 S Asphaltic Surface Driveways Asphaltic Flumes Concrete Curb & Gutter 18-Inch Type D Concrete Curb Pedestrian Concrete Sidewalk 4-Inch Concrete Sidewalk 6-Inch Clearing & Grubbing Removing Curb & Gutter Removing Concrete Driveways and Sidewalk Excavation Common Excavation Below Subgrade Pulverize and Relay Base Aggregate Dense 3/4-Inch Base Aggregate Dense 1 1/4-Inch Base Aggregate Dense 3-Inch Concrete Curb & Gutter 30-Inch Type D Temporary Ditch Checks Culvert Pipe Checks Inlet Protection Type A Inlet Protection Type B Inlet Protection Type C Curb Ramp Detectable Warning Field Natural Patina Concrete Driveway 7-Inch Concrete Surface Drains Mobilization Silt Fence Topsoil, Seed, Fertilizer, and Erosion Mat 00 62 76 - 2 Page 95 of 192 Unit Price Progress Estimate B C D E F G H I J Quantity Amount Quantity Amount Quantity Amount Quantity Amount % Comp.Bid No. Description Previous Applications This Application Materials Stored Total Completed & Stored to Date (C+E+G) Contractor's Application 2 6/1/2026 - 6/30/26 July 6, 2026 Eagle Drive, Hawthorn Drive, Aspen Drive, Linden Drive A Item Estimated Bid Quantity Unit Price Quantity Completed Project: Application Period: Application Number: Application Date: 100-38 12 LF $8.00 100-39 145 LF $10.75 100-40 675 LF $2.50 675 $1,687.50 675 $1,687.50 100.0% 100-41 1085 LF $3.00 62 $186.00 62 $186.00 5.7% 200-01 12 EA $400.00 200-02 3 EA $400.00 2 $800.00 2 $800.00 66.7% 200-03 254 LF $30.00 175 $5,250.00 175 $5,250.00 68.9% 200-04 1 CY $400.00 200-05 1 EA $300.00 200-06 8 EA $400.00 200-07 6 EA $520.00 200-08 1 EA $1,840.00 200-09 196 LF $56.07 200-10 907 LF $64.52 35.5 $2,290.46 35.5 $2,290.46 3.9% 200-11 681 LF $66.68 320 $21,337.60 683 $45,542.44 1003 $66,880.04 147.3% 200-12 291 LF $121.54 200-13 98 LF $142.59 200-14 70 LF $51.81 34 $1,761.54 35 $1,813.35 69 $3,574.89 98.6% 200-15 1063 LF $52.10 260 $13,546.00 483.5 $25,190.35 743.5 $38,736.35 69.9% 200-16 29 LF $57.68 200-17 2807 LF $24.70 120 $2,964.00 2268.1 $56,022.07 2388.1 $58,986.07 85.1% 200-18 151 LF $50.00 200-19 15 EA $3,784.00 1 $3,784.00 5 $18,920.00 6 $22,704.00 40.0% 200-20 7 EA $4,200.00 1 $4,200.00 5 $21,000.00 6 $25,200.00 85.7% 200-21 3 EA $5,000.00 200-22 7 EA $3,075.95 200-23 2 EA $950.00 200-24 33 EA $100.00 29 $2,900.00 29 $2,900.00 87.9% 200-25 1 EA $150.00 200-26 3 EA $250.00 300-01 4 EA $2,000.00 300-02 3 EA $500.00 300-03 40 LF $75.00 300-04 4 EA $815.00 300-05 44 EA $528.00 29 $15,312.00 29 $15,312.00 65.9% 300-06 44 LF $115.76 300-07 2 EA $3,000.00 Marking Diagonal Epoxy 12-Inch Marking Crosswalk Epoxy Transverse Line 6-Inch Sawing Concrete Removing Small Pipe Culverts Removing Storm Sewer Structures Removing Storm Sewer Connect to Existing Water Main Fitting Connect to Existing Storm Sewer Lateral Apron Endwalls For Pipe Arch Steel 24X18-Inch Apron Endwalls For Culvert Pipe Reinforced Concrete 12-Inch Apron Endwalls For Culvert Pipe Reinforced Concrete Horizontal Elliptical 19x30-Inch Sawing Asphalt Remove and Replace Water Service Curb Box Water Main PVC 6-Inch Water Gate Valve 6-Inch Connect to Existing Storm Sewer Pipe Remove Hydrant Remove Gate Valve Remove Water Main Manholes 5-FT Diameter w/ Casting Inlets Median 1 Grate w/ Casting Adjusting Inlet Covers Connect to Existing Sump Pump Discharge Catch Basins 2.5x3-FT w/ Casting Storm Sewer Pipe PVC 4-Inch - Trenched Storm Sewer Pipe HDPE 4-Inch - Directionally Drilled Manholes 4-FT Diameter w/ Casting Storm Sewer Pipe Class III-A 12-Inch Storm Sewer Pipe Class III-A 15-Inch Storm Sewer Pipe HDPE 12-Inch Pipe Arch Corrugated Steel 24X18-Inch Storm Sewer Pipe Reinforced Concrete Class IV 12-Inch Storm Sewer Pipe Reinforced Concrete Class IV 15-Inch Storm Sewer Pipe Reinforced Concrete Horizontal Elliptical Class HE-IV 14x23-Inch Storm Sewer Pipe Reinforced Concrete Horizontal Elliptical Class HE-IV 19x30-Inch Abandoning Storm Sewer Apron Endwalls For Pipe Steel 12-Inch 00 62 76 - 3 Page 96 of 192 Unit Price Progress Estimate B C D E F G H I J Quantity Amount Quantity Amount Quantity Amount Quantity Amount % Comp.Bid No. Description Previous Applications This Application Materials Stored Total Completed & Stored to Date (C+E+G) Contractor's Application 2 6/1/2026 - 6/30/26 July 6, 2026 Eagle Drive, Hawthorn Drive, Aspen Drive, Linden Drive A Item Estimated Bid Quantity Unit Price Quantity Completed Project: Application Period: Application Number: Application Date: 300-08 1 EA $3,734.00 300-09 4 EA $7,500.00 300-10 1 EA $2,000.00 300-11 21 EA $200.00 300-12 192 SF $5.00 400-01 12 EA $1,000.00 400-02 12 VF $436.00 500-01 4218 LF $9.00 500-02 1012 LF $15.00 500-03 4044 LF $1.10 500-04 3753 LF $2.00 500-05 15429 LF $2.75 500-06 23 EA $3,000.00 500-07 2 EA $3,000.00 500-08 1 EA $3,300.00 500-09 1 EA $2,500.00 500-10 23 EA $900.00 500-11 3 EA $1,200.00 A1-01 2665 TON $16.50 A1-02 705 TON $66.80 A1-03 470 TON $71.00 A1-04 2080 LF $18.15 A2-01 1775 TON $16.50 A2-02 4010 SY $75.75 A2-03 2080 LF $18.65 $118,740.99 $252,040.67 $370,781.66TOTAL Conduit Rigid Nonmetallic 2-Inch Conduit Special 2-Inch Electrical Wire Lighting 12 AWG Electrical Wire Lighting 6 AWG Water Gate Valve 8-Inch Hydrant Furnish and Install Lighting Unit Type A Furnish and Install Lighting Unit Type B - Single Furnish and Install Lighting Unit Type B - Twin Electrical Service Meter Breaker Pedestal Special Quazite Pull Boxes 12X12X24-Inch Electrical Wire Lighting 4 AWG Hydrant Extension Adjusting Water Valves Polystyrene Insulation Sanitary Sewer Manhole Covers Type J-Special Reconstructing Sanitary Sewer Manhole Concrete Base Type 5 Tall Base Aggregate Dense 1 1/4-Inch HMA Pavement 3 LT 58-28 S Base Aggregate Dense 1 1/4-Inch Concrete Pavement 8-Inch Concrete Curb & Gutter 30-Inch Type A HMA Pavement 4 LT 58-28 H Concrete Curb & Gutter 30-Inch Type D 00 62 76 - 4 Page 97 of 192 Taking the lead in Washington County STAFF MEMO Village of Jackson Public Works To: Brian Heckendorf, Village President Jen Heidtke, Village Administrator CC: Board of Public Works; Budget and Finance; Village Board From: Jack Straehler, Director of Public Works Subject: Pay Request #2 - Final - 2026 Wastewater Treatment Plant Fill Removal Project – BMCI Construction in the amount of $6,252.75 Meeting Date: July 28, 2026 – Board of Public Works Background and Analysis: This memo is to inform the Board of Pay Request #2 (Final) from BMCI Construction in the amount of $6,252.75 for work completed on the 2026 Wastewater Treatment Plant Fill Removal Project. The work has been reviewed and verified for accuracy and completion in accordance with the project contract documents and has been found to be acceptable. Funding for this payment will come from the following accounts: 300-00-57320-834-000 (Sewer: Building/Grounds Maintenance) $3,126.37 200-00-52000-625-301 (Water: Building/Grounds Maintenance) $3,126.38 If you have any questions, please let me know. JS Recommendation: Board of Public Works recommends the Budget and Finance Committee and Village Board approve Pay Request #2 (Final) for BMCI Construction in the amount of $6,252.75. Page 98 of 192 Cedarburg • Green Bay • Madison • Menomonie Community Infrastructure • Architecture • Environmental Services W61N497 Washington Avenue Cedarburg, WI 53012 262-204-2360 www.cedarcorp.com July 15, 2026 Village of Jackson N168 W20733 Main Street PO Box 637 Jackson, WI 53037 Attn: Mr. Jack Straehler II, Director of Public Works Subject: Contractor’s Application for Payment No. 2 FINAL WWTP Fill Permitting Cedar Project No. 05789-0026 Dear Mr. Straehler: We have reviewed the above referenced project and find it in order. Therefore, it is our recommendation that the Village of Jackson issue final payment associated with the WWTP Fill Permitting project. Enclosed for your use in payment to BMCI Construction, Inc. in the amount of $6,252.75 is Contractor’s Application for Payment No. 2 (Final). Also enclosed are the following documents: • Final Lien Waivers • Consent of Surety to Final Payment • Contractor Certificate of Completed Operations Insurance Following your review and approval, please complete the application for payment form within the areas reserved for the Owner. Thereafter, retain one copy for your records, provide the second copy to the Contractor with payment, and provide the third copy to our office. Should you have any questions, please feel free to contact me at our Cedarburg office. Sincerely, CEDAR CORPORATION Douglas T. Kroes Senior Construction Manager Encl: As Noted cc: Mark Foyse, BMCI Construction, Inc. Page 99 of 192 7/15/26 Page 100 of 192 Page 101 of 192 Page 102 of 192 Page 103 of 192 Page 104 of 192 Page 105 of 192 Page 106 of 192 Page 107 of 192 Page 108 of 192 Page 109 of 192 Taking the lead in Washington County STAFF MEMO Village of Jackson Public Works To: Brian Heckendorf, Village President Jen Heidtke, Village Administrator CC: Board of Public Works; Budget and Finance; Village Board From: Jack Straehler, Director of Public Works Subject: Review of Bids - 2026 Streetlight Improvement Projects – Ridgeway Drive, Chestnut Court, and Hickory Lane Meeting Date: July 28, 2026 – Board of Public Works Background and Analysis: This memo is to inform the Board of the bids received for the 2026 Streetlight Improvement Projects, which include Ridgeway Drive, Chestnut Court, and Hickory Lane. Bids were solicited in coordination with the project design consultant, KL Engineering, through the Quest Construction bidding platform. A total of three (3) contractors submitted bids for the project. Based on the competitive bids received, the lowest responsive and responsible bid was submitted by MP Systems in the amount of $229,596.09. A copy of the bid tabulation prepared by KL Engineering is attached for your review and includes a complete summary of all bids received. Funding for this project will come from the following account: 600-00-56700-400-000 (Capital Projects Repairs/Construction) If you have any questions, please let me know. JS Recommendation: Board of Public Works recommends the Budget and Finance Committee and Village Board award the contract for the 2026 Streetlight Improvement Projects, including Ridgeway Drive, Chestnut Court, and Hickory Lane, to MP Systems in the amount of $229,596.09. Page 110 of 192 Recommendation of Award Recommendation of Award 2026 Streetlight Improvement Project – Ridgeway Drive, Chestnut Court, and Hickory Lane VILLAGE OF JACKSON The virtual bid opening for the Village of Jackson 2026 Streetlight Improvement Project was held on Monday, July 20, 2026, at 10:00 a.m. Three (3) bids were received from prospective electrical contractors. A summary of the bid tabulations is provided in Attachment A. KL Engineering has reviewed the bids and the required bid submittal documents and has determined that the apparent low bidder has submitted a responsive bid. Based on our review, KL Engineering recommends that the Village of Jackson award the contract for the 2026 Streetlight Improvement Project to the apparent low bidder, MP Systems, Inc. in the amount of $229,596.09. Sincerely, KL Engineering, Inc. Jake Joyal, P.E. Project Leader II 5400 King James Way I Suite 200 Madison, WI 53719 608.663.1218 Toll Free: 800.810.4012 www.klengineering.com Page 111 of 192 2026 Streetlight Improvement Project Ridgeway Drive, Chestnut Court, and Hickory Lane (#10263704) Owner: Village of Jackson Solicitor: KL Engineering, Inc - Madison 07/20/2026 10:00 AM CDT Line Item Item Code Item Description UofM Quantity Unit Price Extension Unit Price Extension Unit Price Extension Unit Price Extension $237,127.70 $229,596.09 $252,962.96 $274,895.00 1 500-01 Mobilization, Traffic Control, Signage, Access, Staking LS 1 $40,000.00 $40,000.00 $17,111.33 $17,111.33 $35,287.20 $35,287.20 $44,145.00 $44,145.00 2 500-02 Restoration in Concrete Sq Yd 1 $400.00 $400.00 $289.53 $289.53 $1,950.00 $1,950.00 $1,050.00 $1,050.00 3 500-03 Restoration in Asphalt Sq Yd 1 $350.00 $350.00 $154.91 $154.91 $1,000.00 $1,000.00 $998.00 $998.00 4 500-04 Pull Boxes Quazite 12x12x24-Inch Ea 14 $1,160.00 $16,240.00 $1,120.58 $15,688.12 $1,045.00 $14,630.00 $998.00 $13,972.00 5 500-05 Electrical Wire Lighting 12 AWG Ln Ft 2580 $1.30 $3,354.00 $1.31 $3,379.80 $1.25 $3,225.00 $2.00 $5,160.00 6 500-06 Electrical Wire Lighting 6 AWG Ln Ft 4791 $2.50 $11,977.50 $3.13 $14,995.83 $2.38 $11,402.58 $3.50 $16,768.50 7 500-07 Electrical Wire Lighting 4 AWG Ln Ft 10728 $3.40 $36,475.20 $4.40 $47,203.20 $3.11 $33,364.08 $4.50 $48,276.00 8 500-08 Conduit Special 2-Inch Ln Ft 1685 $19.00 $32,015.00 $14.49 $24,415.65 $19.90 $33,531.50 $17.50 $29,487.50 9 500-09 Conduit Rigid Nonmetallic Schedule 40 2-Inch Ln Ft 1670 $10.00 $16,700.00 $7.27 $12,140.90 $10.20 $17,034.00 $16.00 $26,720.00 10 500-10 Furnish and Install Lighting Unit Type A Ea 20 $3,700.00 $74,000.00 $4,383.80 $87,676.00 $4,922.80 $98,456.00 $4,286.00 $85,720.00 11 500-11 Removing Electrical Conductors from Existing Conduit Ln Ft 1640 $2.40 $3,936.00 $3.47 $5,690.80 $1.19 $1,951.60 $1.20 $1,968.00 12 500-12 Install Conduit into Existing Item Ea 3 $560.00 $1,680.00 $283.34 $850.02 $377.00 $1,131.00 $210.00 $630.00 Base Bid Total: $237,127.70 $229,596.09 $252,962.96 $274,895.00 MP Systems, Inc. Outdoor Lighting Const. Co., Inc. Allcon LLC Engineers Estimate Page 112 of 192 Taking the lead in Washington County STAFF MEMO Village of Jackson Public Works To: Brian Heckendorf, Village President Jen Heidtke, Village Administrator CC: Board of Public Works; Budget and Finance; Village Board From: Jack Straehler, Director of Public Works Subject: Review Design and Engineering Services Proposals - 2027 Street Improvement Projects – Jackson Drive and Georgetown Drive Meeting Date: July 28, 2026 – Board of Public Works Background and Analysis: This memo is to inform the Board of the proposals received for the design and engineering services for the 2027 Street Improvement Projects, which include Jackson Drive and Georgetown Drive. Proposals were solicited, and a total of three (3) engineering firms submitted proposals in response to the request. Based on the competitive proposals received, the lowest responsive and responsible proposal was submitted by Cedar Corporation in the amount of $38,300. A summary of the proposals received is attached for your review. Funding for this project will come from the following accounts: 600-00-56700-400-000 (Capital Projects Repairs/Construction) 300-00-17600-000-380 (Sewer Construction Work) 200-00-18600-395-000 (Water Construction Work) If you have any questions, please let me know. JS Recommendation: Board of Public Works recommends the Budget and Finance Committee and Village Board award the design and engineering contract for the 2027 Street Improvement Projects, including Jackson Drive and Georgetown Drive, to Cedar Corporation in the amount of $38,300. Page 113 of 192 Project No. 05789 Date: 07/17/2026 Agreement – Page 1 of 2 I:\Clients-Cdrbrg\J\J5789 Jackson Village of\2027 Road Program\2027 Road and Utility Reconstruction Agreement Jackson.docx Confirmation of Client Request for Services between Cedar Corporation (ENGINEER) and Village of Jackson (CLIENT) Authorization to Perform Professional Engineering Services for 2027 Road and Utility Reconstruction Project - LRIP ENGINEER is hereby authorized to proceed with the project listed below. The services are to be completed in a timely manner mutually agreeable with the CLIENT and ENGINEER. Project: 2027 Road and Utility Reconstruction Project - LRIP Scope of Work: ENGINEER will complete Design and Bidding services for the 2027 Road and Utility Reconstruction Project for the Village of Jackson. The project includes the reconstruction of Jackson Drive from approximately 150 feet north of Highway 60 to approximately 150 feet north of Georgetown Drive, as well as Georgetown Drive from Jackson Drive to Wilshire Drive. The project consists of the full replacement of the water main and water service laterals, sanitary sewer main and sanitary service laterals, and storm sewer laterals. The project will also include the replacement of curb and gutter, the installation of standard 5-foot-wide sidewalks, new road base and asphalt pavement, and the conversion from We Energies-owned streetlights to Village-owned streetlights. Design services will include: Full existing conditions survey including drone aerial Locate utilities as marked in the field by others – Visible sump pump discharges will be located on our existing conditions plans. Existing conditions plans Removal plans Utility plan and profile drawings– Sewer, watermain, sewer laterals, water services, storm sewer laterals New Roadway plans and profiles including C&G, Sidewalk, Driveway aprons. Road Cross-section plans Submit Permit applications– DNR NOI permit, DNR Sewer Extension, DNR Watermain Extension Prepare Project Specifications Upload plans and specifications to QUEST for bidding Answer bidder questions Conduct bid opening Assemble Bid Tab Method of Compensation: Design work except street lighting plan will be completed for a lump sum fee of $34,900.00 Street lighting plan estimated at an additional $3,400. Page 114 of 192 Project No. 05789 Date: 07/17/2026 Agreement – Page 2 of 2 I:\Clients-Cdrbrg\J\J5789 Jackson Village of\2027 Road Program\2027 Road and Utility Reconstruction Agreement Jackson.docx Schedule: We understand your bidding schedule with desire to bid by February 2027. We have no problem meeting or beating this schedule if our agreement is executed in August 2026. Contract preparation, and construction services will be negotiated with the Village at a later date and can be provided on an hourly basis. Location of Storm Sewer lateral connections will be provided to the ENGINEER from CLIENT. Any temporary construction easements if required are not included in the fee, and will be considered extra. Light pole and light head model numbers provided to the ENGINEER from CLIENT. Assessment documents and schedules by CLIENT. ENGINEER can assist for an additional fee. ENGINEER will not exceed the estimated Design fee amount without authorization from the CLIENT. Payments are due and payable thirty (30) days from the date of the ENGINEER’s invoice. Amounts unpaid thirty (30) days after the invoice date shall bear interest at the rate of one percent (1%) per month from invoice date. THIS AGREEMENT is hereby approved and executed this ____ day of _____________, 2026. VILLAGE OF JACKSON CEDAR CORPORATION By: By: Name: Name: Matthew J. Stephan, P.E. Title: Title: Municipal Team Lead By: By: Name: Name: Douglas Kroes Title: Title: Office Manager Page 115 of 192 STANDARD CONDITIONS, Page 1 of 2 Standard Short Form Agreement for Professional Services 2021 STANDARD CONDITIONS PART I - DESCRIPTION OF SERVICES 1 .1 CEDAR CORPORATION agrees to provide professional services for the PROJECT as more completely described in this Agreement. 1 .2 CEDAR CORPORATION agrees to provide all professional services within a reasonable period of time following the date of authorization to proceed by OWNER. If a special time schedule must be met for a PROJECT, it shall be specifically set forth in this Agreement. P ART II - CLIENT’S RESPONSIBILITIES Client, at its expense, shall do the following in a timely manner so as not to delay the services, 2 .1 INFORMATION/REPORTS Furnish Cedar Corporation with all reports, studies, site characterizations, regulatory orders, and similar information in its possession relating to the Project. Unless otherwise specified in Part I, Cedar Corporation may rely upon Client-furnished information without independent verification in performing the Service. 2 .2 REPRESENTATIVE Designate a representative for the project who shall have the authority to transmit instructions, receive information, interpret and define Client’s policies, and make decisions with respect to the services. 2 .3 GIVE NOTICE Give prompt written notice to Cedar Corporation whenever Client observes or otherwise becomes aware of any defect in the Project or other event which may substantially affect performance of services under this Agreement. P ART III - BILLING, AND PAYMENT 3.1 Cedar Corporation will periodically bill the client with net payment due in 30 days. Unless Client provides Cedar Corporation with a written objection to the bill within 15 days of receipt, Client shall be deemed to accept the bill as submitted. 3.2 Where Client disputes some portion of the charges contained in Cedar Corporation’s bill for services, he shall make payment of that portion of the bill which is undisputed. In no case may Client elect to withhold payment to Cedar Corporation of the entire amount due. 3 .3 If Client fails to make any payment due Cedar Corporation for services and expenses after receipt of Cedar Corporation’s bill therefore, the amounts due Cedar Corporation shall bear interest from invoice date at the rate set forth in this agreement, or in the absence thereof at the legal rate prevailing from time to time at the principal place of business of Cedar Corporation. In addition Cedar Corporation may, after giving ten (10) days written notice to Client, suspend services under this agreement until paid in full all amounts due under this agreement. In the event Client does not pay, or does not pay timely, Cedar Corporation shall be entitled to collect from Client all amounts due plus expenses, including but not limited to attorney fees, incurred by Cedar Corporation in connection with collection efforts, in addition, the reasonable value of Cedar Corporation’s time spent in connection with collection efforts, computed at Cedar Corporation’s prevailing fee schedule. P ART IV - STANDARD TERMS AND CONDITIONS 4.1 STANDARD OF CARE. Services shall be performed in accordance with the standard of professional practice ordinarily exercised by the applicable profession at the time and within the locality where the services are performed. Professional services are not subject to, and Cedar Corporation cannot provide any warranty or guarantee, either express or implied. Any such warranties or guarantees contained in any purchase orders, Client action, requisitions or notices to proceed issued by Client are specifically objected to by Cedar Corporation. 4.2 CHANGE OF SCOPE. The Scope of Services set forth in this Agreement and in any addenda to the Agreement is based on facts known at the time of execution of this Agreement, including, if applicable, information supplied by Client. For some projects involving conceptual or process development services, scope may not be fully definable during initial phases. As the project progresses, facts discovered may indicate that scope must be redefined. 4 .3 SAFETY. Cedar Corporation has established and maintains corporate programs and procedures for the safety of its employees. Unless specifically included as a service to be provided under this Agreement, Cedar Corporation specifically disclaims any authority or responsibility for general job site safety and safety of persons other than Cedar Corporation employees. 4.4 DELAYS. If events beyond the control of Client or Cedar Corporation, including, but not limited to, fire, flood, explosion, riot, strike, war, process shutdown, act of god or the public enemy, and act or regulation of any government agency, result in delay to any schedule established in this Agreement or in any Addenda to this Agreement, then such schedule shall be amended to the extent necessary to compensate for such delay. In the event such delay exceeds 60 days, Cedar Corporation shall be entitled to an equitable adjustment in compensation. 4.5 TERMINATION. Either party may terminate this Agreement at the end of the term hereof, or any extension thereof, upon 30 days written notice to the other party as provided at PART I above. A lso, this Agreement may be terminated by either party if the other party fails to fulfill its obligations under this Agreement through no fault of the terminating party. No such termination may be effected unless the other party is given not less than ten calendar day’s written notice of intent to terminate and an opportunity for correcting the default and for consultation with the terminating party before termination. If Cedar Corporation terminates as a result of Client default or the Client terminates for cause, Cedar Corporation shall be paid for services performed to the termination date including reimbursable expenses due. Upon receipt of the terminating action, Cedar Corporation shall promptly discontinue all services unless the notice directs otherwise, and upon receipt of final compensation make available to Client all appropriate documents prepared under the Agreement whether completed or in process. 4.6 OPINIONS OF PROBABLE CONSTRUCTION COST. Any opinion of probable construction costs prepared by Cedar Corporation is supplied for the general guidance of the Client only. Since Cedar Corporation has no control over competitive bidding or market conditions, Cedar Corporation cannot guarantee the accuracy of such opinions as compared to contract bids or actual costs to Client. 4 .7 RELATIONSHIP WITH CONTRACTORS. Cedar Corporation shall serve as Client’s professional representative for the services, and may make recommendations to Client concerning action relating to Client’s contractors. However, Cedar Corporation specifically disclaims any authority to direct or supervise the means, methods, techniques, sequences or procedures of construction selected by Client’s contractors. 4.8 CONSTRUCTION REVIEW. For projects involving construction, Client acknowledges that under generally accepted professional practice, interpretations of construction documents in the field are normally required, and that performance of construction- related services by the design professional for the municipal project permits errors or omissions to be identified and corrected at comparatively low cost. Client agrees to hold Cedar Corporation harmless from any claims resulting from performance of municipal services by persons other than Cedar Corporation. 4.9 INSURANCE. Cedar Corporation will maintain insurance coverage for Professional Liability, Comprehensive General, Automobile, Workers Compensation, and Employer’s Liability in amounts in accordance with applicable legal requirements as well as Cedar Corporation’s business requirements. Certificates evidencing such coverage will be provided to Client upon request. 4 .10 ALLOCATION OF RISKS. To the fullest extent permitted by law, Cedar Corporation shall indemnify and hold harmless, Client, Client’s officers, directors, partners, and employees from and against any and all costs, losses, and damages (including but not limited to all fees and charges of engineers, architects, attorneys, and other professionals, and all Page 116 of 192 STANDARD CONDITIONS, Page 2 of 2 Standard Short Form Agreement for Professional Services 2021 court or arbitration or other dispute resolution costs) caused solely by the negligent acts or omissions of Cedar Corporation or Cedar Corporation’s officers, directors, partners, employees, and Cedar Corporation’s consultants in the performance and furnishing of Cedar Corporation’s services under this Agreement. T o the fullest extent permitted by law, Client shall indemnify and hold harmless Cedar Corporation, Cedar Corporation’s officers, directors, partners, employees, and Cedar Corporation’s consultants from and against any and all costs, losses, and damages (including but not limited to all fees and charges of engineers, architects, attorneys, and other professionals, and all court or arbitration or other dispute resolution costs) caused solely by the negligent acts or omissions of Client or Client’s officers, directors, partners, employees, and Client’s consultants with respect to this Agreement or the Project. T o the fullest extent permitted by law, Cedar Corporation’s total liability to Client and anyone claiming by, through, or under Client for any cost, loss, or damages caused in part by the negligence of Cedar Corporation and in part by the negligence of Client or any other negligent entity or individual, shall not exceed the percentage share that Cedar Corporation’s negligence bears to the total negligence of Client, Cedar Corporation, and all other negligent entities and individuals. 4 .11 HAZARDOUS MATERIAL. Hazardous materials may exist at a site where there is no reason to believe they could or should be present. Cedar Corporation and Client agree that the discovery of unanticipated hazardous materials constitutes a changed condition mandating a renegotiation of the Project scope of work. Cedar Corporation agrees to notify Client as soon as practically possible should unanticipated hazardous materials or suspected hazardous materials are encountered. Client acknowledges and agrees that it retains title to all hazardous material existing on the site and shall report to the appropriate federal, state or local public agencies, as required, any conditions at the site may present a potential danger to the public health, safety or the environment. Client shall execute any manifests or forms in connection with transporting or storage and disposal of hazardous materials resulting from the site or work on the site or shall authorize Cedar Corporation to execute such documents as Client’s agent. Client waives any claim against Cedar Corporation and agrees to defend, indemnify, and save Cedar Corporation harmless from any claim or liability for injury or loss arising from Cedar Corporation’s discovery of unanticipated hazardous materials or suspected hazardous materials. 4 .12 ACCESS. Client shall provide Cedar Corporation safe access to any premises necessary for Cedar Corporation to provide the services. 4.13 REUSE OF PROJECT DELIVERABLES. Reuse of any documents or other deliverables, including electronic media, pertaining to the project by Client for any purpose other than that for which such documents or deliverables were originally prepared, or alteration of such documents or deliverables without written verification or adaptation by Cedar Corporation for the specific purpose intended, shall be at the Client’s risk. Further, all title blocks and the engineer’s seal, if applicable, shall be removed if and when Client provides deliverables in electronic media to another entity. Client agrees that relevant analyses, findings and reports provided in electronic media shall also be provided in “hard copy” and that the hard copy shall govern in the case of a discrepancy between the two versions, and shall be held as the official set of drawings, as signed and sealed. Client shall be afforded a period of thirty (30) days in which to check the hard copy against the electronic media. In the event that any error or inconsistency is discovered within such thirty (30) day period it shall be corrected at no additional cost to Client. Following the expiration of this thirty (30) day period, Client shall bear all responsibility for the care, custody and control of the electronic media. In addition, Client represents that it shall retain the necessary mechanisms to read the electronic media, which Client acknowledges to be of only limited duration. Client agrees to defend, indemnify, and hold harmless Cedar Corporation from all claims, damages, and expenses (including reasonable litigation costs), arising out of such reuse or alteration by Client or others acting through Client. Cedar Corporation agrees that all plans, engineering designs, electronic and computer data and imagery relating to Client’s projects are the property of the Client and shall be presented to Client at no additional cost upon written request. 4 .14 AMENDMENT. This Agreement, upon execution by both parties hereto, can be amended only by a written instrument signed by both parties. 4.15 ASSIGNMENT. Except for assignments (a) to entities which control, or are controlled by, the parties hereto or (b) resulting from operation of law, the rights and obligations of this Agreement cannot be assigned by either party without written permission of the other party. This Agreement shall be binding upon and inure to the benefit of any permitted assigns. 4 .16 DISPUTE RESOLUTION. Parties shall attempt to settle disputes arising under this agreement by discussion between the parties senior representatives of management. If any dispute cannot be resolved in this manner within a reasonable length of time, parties agree to attempt non- binding mediation or any other method of alternative dispute resolution prior to filing any legal proceedings. In the event any actions are brought to enforce this Agreement, the prevailing party shall be entitled to collect its litigation costs, including attorneys’ fees from the other party. 4 .17 NO WAIVER. No waiver by either party of any default by the other party in the performance of any particular section of this Agreement shall invalidate any other section of this Agreement or operate as a waiver of any future default, whether like or different in character. 4 .18 NO THIRD-PARTY BENEFICIARY. Nothing contained in this Agreement, nor the performance of the parties hereunder, is intended to benefit, nor shall inure to the benefit of, any third party, including Client’s municipal project contractors. 4.19 SEVERABILITY. The various terms, provisions and covenants contained in this Agreement or any addenda shall be deemed to be separate and severable, and the invalidity or unenforceability of any of them shall not affect or impair the validity or enforceability of the remainder. 4 .20 AUTHORITY. The persons signing this Agreem ent warrant that they have the authority to sign as, or on behalf of, the party for whom they are signing. 4 .21 OTHER. Cedar Corporation reserves the right to enter into agreements with other design professionals for portions of the work included under this Agreement. Where this subagreement would represent a major portion of the design work, Cedar Corporation shall receive approval of Client for this subagreement. Page 117 of 192 500 North 3rd Street, Suite 703 / Wausau, WI 54403 / 715.845.1333 / clarkdietz.com July 17, 2026 Jack B. Straehler II Director of Public Works Village of Jackson W194N16660 Eagle Drive Jackson, WI 53037 Re: Proposal for Engineering Design Services for Jackson Drive and Georgetown Drive Dear Jack: Thank you for the opportunity to assist the Village of Jackson with its 2027 Street Improvement Project. We appreciate the Village’s continued confidence in Clark Dietz and look forward to building upon our relationship through the successful delivery of this project. This proposal presents our understanding of the project, proposed scope of services, schedule, and estimated fee. PROJECT UNDERSTANDING & SCOPE OF SERVICES We understand that the Village desires to prepare construction plans and bidding documents for the reconstruction of Jackson Drive from about 150’ north of STH 60 to about 150’ north of Georgetown Drive; and Georgetown Drive from Jackson Drive to Wilshire Drive with the following elements: • Project length is about 1,600 feet of urban section. • Construction will be during the 2027 construction season with a desired bid date in February 2027. • The project is planned to be funded using LRIP and local funding. • The roadway will be fully reconstructed, including the pavement section, curb and gutter, and sidewalk. • Watermain, sanitary main, water services, and sanitary laterals will be replaced. • Storm laterals will be replaced. • Roadway alignment and drainage patterns will remain. • Lighting will be converted from We Energies to Village-owned lighting. Page 118 of 192 Straehler July 16, 2026 Page 2 TOPOGRAPHIC SURVEY AND BASE MAP We will complete a topographic survey of the project area. Data will be collected using GPS equipment and translated into Civil 3D for use in design. Utility as-builts will be requested from private utility companies and incorporated into the base map. Benchmarks and control points will be set for future project use. Right-of-way will be shown on the base mapping based on locating the existing property irons and section corner monuments. A right-of-way plat is not included. PROJECT MANAGEMENT AND COORDINATION Clark Dietz utilizes Quality Management on all projects. We have developed a method of tracking project activities and document checking to ensure that our project deliverables meet or exceed the client’s needs. This results in all design team members having the same understanding of the scope, needs, and goals for the project. A Project Work Plan (PWP) will be prepared, which is a “living document” of the project scope and activities. Individual staff and their activities are identified as well as describing each task in detail, effort, and resources. Supporting design information and resources are an important part of the PWP. Quality Management reviews will be conducted by an independent Clark Dietz staff member with management responsibilities. The reviewer will consider the status of the project scope, schedule, budget, and staffing to ensure that your needs are met. KICK -OFF MEETING Clark Dietz will meet with Village public works and utility staff to confirm the project scope, design criteria, schedule, milestones, known areas of concern, utility-replacement limits, and anticipated agency coordination. Prior to the meeting, Clark Dietz will review available record drawings, existing mapping, utility information, and other background information provided by the Village. PRELIMINARY DESIGN During preliminary design, Clark Dietz will work closely with Village staff to confirm the proposed improvements, identify design constraints, evaluate roadway and utility coordination issues, and establish the overall design approach. Comments received during this phase will be incorporated as the project advances into final design. The following activities will take place during preliminary design: • Prepare horizontal roadway alignment and identify potential design challenges for discussion . • Design horizontal utility alignments and show service locations. • Prepare typical roadway sections. • Lighting layout and coordination with WE Energies. • Develop preliminary opinion of probable construction cost based on quantity takeoffs . • 30% design review meeting in person with Village staff. Page 119 of 192 Straehler July 16, 2026 Page 3 Preliminary design documents are expected to consist of the following: • Title Sheet • Project Overview/Alignment Sheets • Typical Sections and General Notes • Construction Details • Utility Plans • Roadway Plans • Erosion Control Plan • Lighting Layout Plan • Project Manual (Table of Contents) DESIGN DEVELOPMENT/ FINAL DESIGN During design development/final design the two-dimensional preliminary plan will be used as a basis for generating the three-dimensional project design. Permitting activities will also take place. The following activities will take place during design development/final design: • Prepare vertical alignment based on feedback from the preliminary review meeting. • Generate cross-sections. • Prepare Jackson/Georgetown intersection design. • Prepare ADA ramp designs. • Finalize vertical utility alignments and service locations. • Finalize lighting design. • Compile front end documents, technical specifications, and special provisions. • Update opinion of probable construction cost and finalize bid form. • Send 90% plans to the Village for final review and acceptance. • Hold 90% design review meeting in person with Village staff. • In-house QA/QC reviews at project milestones. PERMITTING Coordinate with the Wisconsin Department of Natural Resources (DNR) and other agencies. Clark Dietz will prepare and submit the following applications on behalf of the Village. The Village will be responsible for reimbursement of permit fees. • DNR for NR151/216 compliance. • DNR for both the sanitary sewer and water mains. SPECIFICATIONS, QUANTITIES, ESTIMATE, BID DOCUMENTS We will prepare construction specifications and bidding documents utilizing standard specifications provided by the Village of Jackson and applicable Standard Specifications for Sewer and Water Construction in Wisconsin and Wisconsin Department of Transportation Standard Specifications for Highway and Structure Construction. We will prepare an opinion of probable construction cost based on the final bid plan quantities and comparable average bid prices. Final design documents are expected to consist of the following: • Title Sheet • Project Overview Page 120 of 192 Straehler July 16, 2026 Page 4 • Project Alignment • Typical Sections and General Notes Sheets • Construction Details • Plan and Profile sheets (1” = 20’ scale) • Erosion Control Plans • Utility Plan & Profile Sheets • Lighting Plan & Electrical Details • Cross-Sections • Intersection Detail • Earthwork Sheets • Project Manual • Opinion of Probable Construction Cost • Permit applications CONSTRUCTION DOCUMENTS & BIDDING SERVICES We will prepare bid documents for advertisement via Quest. Bid documents will incorporate comments from the final design meeting and conditions of the WDNR permits. The following activities will take place during the Bidding Phase: • Incorporate comments from final design meeting into the bidding documents. • Prepare advertisements for bids for submittal to the Village for their use in publication. • Prepare and upload bidding documents to Quest. • Assist the Village in responding to bidder questions and issuing addenda during the bid process. • Opening is assumed in person and by the Village. • Prepare bid tabulation of contractors’ bids. • Make a recommendation of award to the Village. Assumptions & Exclusions • Inlet spacing and storm sewer sizing calculations are not required. • Downstream capacity calculations are not required. • Traffic Control Plan is not included and will be provided by the successful Contractor. • Exclusions: o Pavement Marking Plan (other than replacing in kind) o Electronic files for GPS guided equipment. o Right-of-way plat or other boundary survey. o Work outside the right-of-way. o Geotechnical services. o Environmental services. o Construction services. o Other services not specifically listed. SCHEDULE We understand that the Village would like to advertise the project in February 2027, for 2027 construction. We have the capacity and the drive to meet that schedule. Project milestones will be set at the kickoff meeting, working backward from February 2027, to help keep the project on track and moving forward. This is always important but becomes even more relevant during the November and December holiday season. Page 121 of 192 Straehler July 16, 2026 Page 5 COMPENSATION We propose completing the above outlined scope of work for a lump sum fee of $107,350. The following fee breakdown is for informational purposes. Task Fee Topographic Survey, Base Map $12,500 Preliminary Design $37,500 Design Development/Final Design & Permitting $49,750 Construction Documents & Bidding Services $7,600 TOTAL: $107,350 Clark Dietz is committed to the successful delivery of this project. Through close coordination and open communication with Village staff, we will provide a practical and constructible design that meets the Village’s project goals. Upon authorization, Clark Dietz will prepare a General Services Agreement for execution and begin work on the Village’s behalf. Please contact me with any questions regarding this proposal. We appreciate the opportunity to continue working with the Village of Jackson. Sincerely, Clark Dietz, Inc. Tonia Westphal, PE, LEED AP Vice President E-mail: ToniaWestphal@clarkdietz.com Page 122 of 192 W175 N11117 Stonewood Drive, Suite 200 Germantown, WI 53022 Phone 262-578-5800 www.gremmerassociates.com Stevens Point, WI Fond du Lac, WI Germantown, WI July 17, 2026 Village of Jackson W194 N16660 Eagle Drive Jackson, WI 53037 Attention: Mr. Jack Straehler Director of Public Works Subject: Engineering Services Proposal Jackson Drive & Georgetown Drive Dear Mr. Straehler: Thank you for the opportunity to work with you in providing engineering services for the Jackson Drive & Georgetown Drive reconstruction project. We look forward to maintaining our excellent working relationship with you by providing quality and efficient service that the Village can expect when working with Gremmer & Associates. The following is our proposal to provide engineering services for the project. Herein after the Village of Jackson will be referred to as the OWNER/VILLAGE, and Gremmer & Associates, Inc. as the ENGINEER. BASE SCOPE OF SERVICES The general scope of the project consists of reconstruction of Jackson Drive from approximately 150 feet north of Highway 60 to approximately 150 feet north of Georgetown Drive, and Georgetown Drive from Jackson Drive to Wilshire Drive. The ENGINEER will provide the following services. Items of work not specifically mentioned below shall be considered extra services. 1. Survey. a. Topographic & utility survey and corresponding base map for Jackson Drive and Georgetown Drive. 2. Preliminary and final roadway and storm sewer design/plans. a. Scope assumes storm sewer work will consist only of replacement of select manhole top sections and inlet structures; and replacement of storm sewer laterals. 3. Preliminary and final sanitary sewer and water main design/plans. a. Scope assumes replacement of all mainline sanitary sewer and water main; and sanitary sewer and water main laterals within right-of-way. 4. Street lighting design (sublet to KL Engineering). a. Preliminary and final design of the conversion from We Energies-owned streetlights to Village- owned streetlights. WE Energies will be responsible for removal of their existing facilities. b. Street lighting poles and fixtures will match the residential standard as provided by the Village of Jackson (matching the recent Village of Jackson poles/fixtures installed along Hickory Lane). Page 123 of 192 c. Electrical infrastructure will be designed for overhead lighting and will not include accessories such as banner arms, receptacles, or holiday decorations. d. Scope assumes that lighting service will be controlled from a new lighting meter pedestal installed with the project. e. The signal and combined lighting infrastructure at the STH 60 intersection will not be impacted by construction. 5. Bid documents and bidding a. Prepare project specific specifications and bid related documents for one construction project. Scope assumes the project will be locally let and will bid through QuestCDN. 6. WDNR coordination. a. Prepare and submit WDNR Notice of Intent for Stormwater Discharges (NOI) for one let project. b. Prepare/submit DNR watermain extension permit application. c. Prepare/submit DNR sanitary sewer extension permit application. 7. Utility coordination. Coordinate with utility companies to determine any necessary utility relocation plans associated with the let project. 8. Village meetings. a. Conduct one public information meeting. b. Meet with the Village as necessary throughout the design process. “IF AUTHORIZED” SCOPE OF SERVICES 1. Geotechnical investigations (sublet to ECS Midwest, LLC). Scope includes 4 borings (2 along Jackson Drive and 2 along Georgetown Drive) to a depth of 15-feet with a geotechnical report summarizing the findings and pavement design parameters. ADDITIONAL SERVICES/OUT OF SCOPE WORK 1. Wetland delineation/determination. 2. Hazardous materials investigations. 3. Archaeological and architectural/historical investigations. 4. DNR or USACE coordination and permitting outside of the items listed in the scope of services section. 5. Preparation of any easement or right-of-way documents/descriptions. 6. Stormwater management plans. 7. Design, coordination, and permitting for traffic signals and street lighting at STH 60 intersection. 8. Detour plans or staging plans. 9. Construction staking, construction assistance, and/or construction observation services. OWNER’S RESPONSIBILITY 1. Payment of any re