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OFFICIAL NOTICE AND AGENDA Pardeeville Village Board Regular Meeting Pardeeville Village Hall – Board Room 114 Lake Street, Pardeeville, WI 53954 Wednesday, July 1, 2026 – 6:00 PM Call Meeting To Order: Pledge Of Allegiance Roll Call Approval Of Agenda Approval Of Minutes: 6_3_2026 - MINUTES.PDF Comments From The Floor Please be advised per State Statute Section 19.84(2), information will be received from the public. The comments made must remain respectful. The Chief Presiding Officer has the right to end an individual’s time should an individual become disrespectful. It is policy of the Village that each individual may receive up to two (2) minutes to speak. More time may be granted by the Chief Presiding Officer. There may be limited discussion on the information received, however, no action will be taken under Comments from the Floor. Communication & Reports Angie Cox Library Report Portage EMS Report Pardeeville Fire District Report Sheriff Monthly Report Public Works Report DPW REPORT-JULY 2026.PDF Clerk Report CLERK REPORT.PDF Treasurer Report Monthly Bills Committee Meeting Reports Community Development Authority Finance & Administration Committee Plan Commission Senior Center Commission Public Service & Infrastructure Commission Old Business: Consider And Possible Action On The Following Items; Update On Herwig & Schneider Road Construction Budgeting Process Schedule Dam Inspections And Repairs Updates On Sunrise Development Water Meter Installations Progress New Business: Consider And Possible Action The Following Items; Johnson Block Finance Consultant - Bev H. Change Order For Schneider St. Project The following information regarding the Herwig Drive and Schneider Street reconstruction project, specifically related to the special assessment process and the storm lateral installation affecting one property owner. As part of the project, the Village is assessing homeowners for 50% of the sidewalk costs. One property (521 Chestnut) additionally requires installation of a storm lateral. The Village and the homeowner have agreed to the following terms for that work: • Total project cost: $3,835.00 • Interest: 1% above the Village ’s borrowing rate (5% total) • Total with interest: $4,026.75 • Payment term: 5 years • First payment due: November 1, 2027 (remaining balance placed on tax roll thereafter) • Monthly payments: $68.00 for 60 months • If paid in full by November 1, 2027, no interest will be charged This information was provided to Attorney Johnson, with a request to prepare a contract. However, Attorney Johnson offered additional guidance for the Board to consider. He recommends including the storm lateral cost directly within the special assessment rather than creating a separate agreement. His reasoning includes: 1. All assessment-related information stays in one place, making future reference easier. 2. The property owner can pay the storm lateral cost under the same terms and schedule as the standard assessment. 3. If the owner defaults, the amount automatically transfers to the tax bill, eliminating the need for the Village to pursue separate enforcement. Attorney Johnson noted that this could be incorporated into the final assessment report without issue, depending on where we currently are in the assessment timeline. If the Village chooses not to include it within the assessment, he is able to draft a separate agreement. 521 CHESTNUT ST..PDF Authorization For Village Credit Card Issuance And Designation Of Bank First Agent Consideration Of Approving Designated Village Staff Access To The Village ’s Bank First Financial Accounts, Including Checking, Savings, And Loan Information. GIS Maintenance & Support Contract For MSA PARDEEVILLE_GIS_26-27_CONTRACT.PDF West Alley Lift Station Repair WEST ALLEY LIFT STATION REPAIR.PDF New Raw Pump Replacement NEW RAW PUMP REPLACEMENT.PDF Name Tags, Business Cards, Village Apparel For Village Staff Village Hall Sewer Charge Removal From Leak Update On Village Hall Insurance Claim & Restoration Trustee Vacancy – Consider And Possible Action To Fill The Open Trustee Seat. Resolution 26-05 Approving A Conditional Use Permit For The Pardee Park (Dog Park) R26-05 RESOLUTION APPROVING A CONDITIONAL USE PERMIT FOR THE PARDEE PARK (DOG PARK).PDF Resolution 26-06 Approving And Adopting The Village Of Pardeeville Investment Policy INVESTMENT POLICY.PDF R26-06 RESOLUTION APPROVING ADOPTING THE VILLAGE OF PARDEEVILLE INVESTMENT POLICY.PDF Resolution R26-07 Approving And Adopting The Budget Schedule Policy And Procedures BUDGET.PDF R26-07 RESOLUTION APPROVING ADOPTING THE BUDGET SCHEDULE POLICY AND PROCEDURES.PDF Resolution R26-08 Approving And Adopting The Capitalization Policy VILLAGE OF PARDEEVILLE1.PDF R26-08 RESOLUTION APPROVING APPROVING ADOPTING VILLAGE OF PARDEEVILLE CAPITALIZATION POLICY.PDF Resolution R26-09 Approving And Adopting The Governmental Fund Balance Policy VILLAGE OF PARDEEVILLE.PDF R26-09 RESOLUTION APPROVING ADOPTING THE VILLAGE OF PARDEEVILLE GOVERNMENTAL FUND BALANCE POLICY.PDF PFPD & PFD Update And What ’s Next Consideration Of Motion To Convene To Closed Session Pursuant To Section 19.85(1)(F), Stats For The Purpose Of Considering Financial, Medical, Social Or Personal Histories Or Disciplinary Data Of Specific Persons, Preliminary Consideration Of Specific Personnel Problems Or The Investigation Of Charges Against Specific Persons Except Where Par. (B) Applies Which, If Discussed In Public, Would Be Likely To Have A Substantial Adverse Effect Upon The Reputation Of Any Person Referred To In Such Histories Or Data, Or Involved In Such Problems Or Investigations, Specifically To Discuss The Investigation Of Possible Charges Against The Former Village Treasurer. Consideration Of Motion To Convene Into Closed Session Pursuant To Wis. Stat. §19.85(1)(C) For Consideration Of Employment, Promotion, Compensation Or Performance Evaluation Data Of Any Public Employee Over Which The Governmental Body Has Jurisdiction Or Exercises Responsibility – Discuss Job Description, Employment, And Compensation Matters Related To The Position Of The DPW Foreman Consideration Of Motion To Convene Into Closed Session Pursuant To Wis. Stat. §19.85(1)(C) For Consideration Of Employment, Promotion, Compensation Or Performance Evaluation Data Of Any Public Employee Over Which The Governmental Body Has Jurisdiction Or Exercises Responsibility – Discuss Job Description, Employment, And Compensation Matters Related To The Position Of The Deputy Clerk Reconvene Into Open Session - Consider And Possible Action On The Following Items: Consideration/Motion To Arise From Closed Session: Potential Investigation And Possible Charges Against The Former Village Treasurer. Consideration/Motion To Arise From Closed Session: Job Description, Employment, And Compensation Matters Related To The Position Of The DPW Foreman Consideration/Motion To Arise From Closed Session: Ob Description, Employment, And Compensation Matters Related To The Position Of The Deputy Clerk Adjournment 1. 2. 3. 4. 5. Documents: 6. 7. 7.I. 7.II. 7.III. 7.IV. 7.V. Documents: 7.VI. Documents: 7.VII. 8. 9. 9.I. 9.II. 9.III. 9.IV. 9.V. 10. 10.I. 10.II. 10.III. 10.IV. 10.V. 11. 11.I. 11.II. Documents: 11.III. 11.IV. 11.V. Documents: 11.VI. Documents: 11.VII. Documents: 11.VIII. 11.IX. 11.X. 11.XI. 11.XII. Documents: 11.XIII. Documents: 11.XIV. Documents: 11.XV. Documents: 11.XVI. Documents: 11.XVII. 11.XVIII. 11.XIX. 11.XX. 12. 12.I. 12.II. 12.III. 13. OFFICIAL NOTICE AND AGENDA Pardeeville Village Board Regular Meeting Pardeeville Village Hall – Board Room 114 Lake Street, Pardeeville, WI 53954 Wednesday, July 1, 2026 – 6:00 PM Call Meeting To Order: Pledge Of Allegiance Roll Call Approval Of Agenda Approval Of Minutes: 6_3_2026 - MINUTES.PDF Comments From The Floor Please be advised per State Statute Section 19.84(2), information will be received from the public. The comments made must remain respectful. The Chief Presiding Officer has the right to end an individual’s time should an individual become disrespectful. It is policy of the Village that each individual may receive up to two (2) minutes to speak. More time may be granted by the Chief Presiding Officer. There may be limited discussion on the information received, however, no action will be taken under Comments from the Floor. Communication & Reports Angie Cox Library Report Portage EMS Report Pardeeville Fire District Report Sheriff Monthly Report Public Works Report DPW REPORT-JULY 2026.PDF Clerk Report CLERK REPORT.PDF Treasurer Report Monthly Bills Committee Meeting Reports Community Development Authority Finance & Administration Committee Plan Commission Senior Center Commission Public Service & Infrastructure Commission Old Business: Consider And Possible Action On The Following Items; Update On Herwig & Schneider Road Construction Budgeting Process Schedule Dam Inspections And Repairs Updates On Sunrise Development Water Meter Installations Progress New Business: Consider And Possible Action The Following Items; Johnson Block Finance Consultant - Bev H. Change Order For Schneider St. Project The following information regarding the Herwig Drive and Schneider Street reconstruction project, specifically related to the special assessment process and the storm lateral installation affecting one property owner. As part of the project, the Village is assessing homeowners for 50% of the sidewalk costs. One property (521 Chestnut) additionally requires installation of a storm lateral. The Village and the homeowner have agreed to the following terms for that work: • Total project cost: $3,835.00 • Interest: 1% above the Village ’s borrowing rate (5% total) • Total with interest: $4,026.75 • Payment term: 5 years • First payment due: November 1, 2027 (remaining balance placed on tax roll thereafter) • Monthly payments: $68.00 for 60 months • If paid in full by November 1, 2027, no interest will be charged This information was provided to Attorney Johnson, with a request to prepare a contract. However, Attorney Johnson offered additional guidance for the Board to consider. He recommends including the storm lateral cost directly within the special assessment rather than creating a separate agreement. His reasoning includes: 1. All assessment-related information stays in one place, making future reference easier. 2. The property owner can pay the storm lateral cost under the same terms and schedule as the standard assessment. 3. If the owner defaults, the amount automatically transfers to the tax bill, eliminating the need for the Village to pursue separate enforcement. Attorney Johnson noted that this could be incorporated into the final assessment report without issue, depending on where we currently are in the assessment timeline. If the Village chooses not to include it within the assessment, he is able to draft a separate agreement. 521 CHESTNUT ST..PDF Authorization For Village Credit Card Issuance And Designation Of Bank First Agent Consideration Of Approving Designated Village Staff Access To The Village ’s Bank First Financial Accounts, Including Checking, Savings, And Loan Information. GIS Maintenance & Support Contract For MSA PARDEEVILLE_GIS_26-27_CONTRACT.PDF West Alley Lift Station Repair WEST ALLEY LIFT STATION REPAIR.PDF New Raw Pump Replacement NEW RAW PUMP REPLACEMENT.PDF Name Tags, Business Cards, Village Apparel For Village Staff Village Hall Sewer Charge Removal From Leak Update On Village Hall Insurance Claim & Restoration Trustee Vacancy – Consider And Possible Action To Fill The Open Trustee Seat. Resolution 26-05 Approving A Conditional Use Permit For The Pardee Park (Dog Park) R26-05 RESOLUTION APPROVING A CONDITIONAL USE PERMIT FOR THE PARDEE PARK (DOG PARK).PDF Resolution 26-06 Approving And Adopting The Village Of Pardeeville Investment Policy INVESTMENT POLICY.PDF R26-06 RESOLUTION APPROVING ADOPTING THE VILLAGE OF PARDEEVILLE INVESTMENT POLICY.PDF Resolution R26-07 Approving And Adopting The Budget Schedule Policy And Procedures BUDGET.PDF R26-07 RESOLUTION APPROVING ADOPTING THE BUDGET SCHEDULE POLICY AND PROCEDURES.PDF Resolution R26-08 Approving And Adopting The Capitalization Policy VILLAGE OF PARDEEVILLE1.PDF R26-08 RESOLUTION APPROVING APPROVING ADOPTING VILLAGE OF PARDEEVILLE CAPITALIZATION POLICY.PDF Resolution R26-09 Approving And Adopting The Governmental Fund Balance Policy VILLAGE OF PARDEEVILLE.PDF R26-09 RESOLUTION APPROVING ADOPTING THE VILLAGE OF PARDEEVILLE GOVERNMENTAL FUND BALANCE POLICY.PDF PFPD & PFD Update And What ’s Next Consideration Of Motion To Convene To Closed Session Pursuant To Section 19.85(1)(F), Stats For The Purpose Of Considering Financial, Medical, Social Or Personal Histories Or Disciplinary Data Of Specific Persons, Preliminary Consideration Of Specific Personnel Problems Or The Investigation Of Charges Against Specific Persons Except Where Par. (B) Applies Which, If Discussed In Public, Would Be Likely To Have A Substantial Adverse Effect Upon The Reputation Of Any Person Referred To In Such Histories Or Data, Or Involved In Such Problems Or Investigations, Specifically To Discuss The Investigation Of Possible Charges Against The Former Village Treasurer. Consideration Of Motion To Convene Into Closed Session Pursuant To Wis. Stat. §19.85(1)(C) For Consideration Of Employment, Promotion, Compensation Or Performance Evaluation Data Of Any Public Employee Over Which The Governmental Body Has Jurisdiction Or Exercises Responsibility – Discuss Job Description, Employment, And Compensation Matters Related To The Position Of The DPW Foreman Consideration Of Motion To Convene Into Closed Session Pursuant To Wis. Stat. §19.85(1)(C) For Consideration Of Employment, Promotion, Compensation Or Performance Evaluation Data Of Any Public Employee Over Which The Governmental Body Has Jurisdiction Or Exercises Responsibility – Discuss Job Description, Employment, And Compensation Matters Related To The Position Of The Deputy Clerk Reconvene Into Open Session - Consider And Possible Action On The Following Items: Consideration/Motion To Arise From Closed Session: Potential Investigation And Possible Charges Against The Former Village Treasurer. Consideration/Motion To Arise From Closed Session: Job Description, Employment, And Compensation Matters Related To The Position Of The DPW Foreman Consideration/Motion To Arise From Closed Session: Ob Description, Employment, And Compensation Matters Related To The Position Of The Deputy Clerk Adjournment 1. 2. 3. 4. 5. Documents: 6. 7. 7.I. 7.II. 7.III. 7.IV. 7.V. Documents: 7.VI. Documents: 7.VII. 8. 9. 9.I. 9.II. 9.III. 9.IV. 9.V. 10. 10.I. 10.II. 10.III. 10.IV. 10.V. 11. 11.I. 11.II. Documents: 11.III. 11.IV. 11.V. Documents: 11.VI. Documents: 11.VII. Documents: 11.VIII. 11.IX. 11.X. 11.XI. 11.XII. Documents: 11.XIII. Documents: 11.XIV. Documents: 11.XV. Documents: 11.XVI. Documents: 11.XVII. 11.XVIII. 11.XIX. 11.XX. 12. 12.I. 12.II. 12.III. 13. OFFICIAL NOTICE AND AGENDA Pardeeville Village Board Regular Meeting Pardeeville Village Hall – Board Room 114 Lake Street, Pardeeville, WI 53954 Wednesday, July 1, 2026 – 6:00 PM Call Meeting To Order: Pledge Of Allegiance Roll Call Approval Of Agenda Approval Of Minutes: 6_3_2026 - MINUTES.PDF Comments From The Floor Please be advised per State Statute Section 19.84(2), information will be received from the public. The comments made must remain respectful. The Chief Presiding Officer has the right to end an individual’s time should an individual become disrespectful. It is policy of the Village that each individual may receive up to two (2) minutes to speak. More time may be granted by the Chief Presiding Officer. There may be limited discussion on the information received, however, no action will be taken under Comments from the Floor. Communication & Reports Angie Cox Library Report Portage EMS Report Pardeeville Fire District Report Sheriff Monthly Report Public Works Report DPW REPORT-JULY 2026.PDF Clerk Report CLERK REPORT.PDF Treasurer Report Monthly Bills Committee Meeting Reports Community Development Authority Finance & Administration Committee Plan Commission Senior Center Commission Public Service & Infrastructure Commission Old Business: Consider And Possible Action On The Following Items; Update On Herwig & Schneider Road Construction Budgeting Process Schedule Dam Inspections And Repairs Updates On Sunrise Development Water Meter Installations Progress New Business: Consider And Possible Action The Following Items; Johnson Block Finance Consultant - Bev H. Change Order For Schneider St. Project The following information regarding the Herwig Drive and Schneider Street reconstruction project, specifically related to the special assessment process and the storm lateral installation affecting one property owner. As part of the project, the Village is assessing homeowners for 50% of the sidewalk costs. One property (521 Chestnut) additionally requires installation of a storm lateral. The Village and the homeowner have agreed to the following terms for that work: • Total project cost: $3,835.00 • Interest: 1% above the Village ’s borrowing rate (5% total) • Total with interest: $4,026.75 • Payment term: 5 years • First payment due: November 1, 2027 (remaining balance placed on tax roll thereafter) • Monthly payments: $68.00 for 60 months • If paid in full by November 1, 2027, no interest will be charged This information was provided to Attorney Johnson, with a request to prepare a contract. However, Attorney Johnson offered additional guidance for the Board to consider. He recommends including the storm lateral cost directly within the special assessment rather than creating a separate agreement. His reasoning includes: 1. All assessment-related information stays in one place, making future reference easier. 2. The property owner can pay the storm lateral cost under the same terms and schedule as the standard assessment. 3. If the owner defaults, the amount automatically transfers to the tax bill, eliminating the need for the Village to pursue separate enforcement. Attorney Johnson noted that this could be incorporated into the final assessment report without issue, depending on where we currently are in the assessment timeline. If the Village chooses not to include it within the assessment, he is able to draft a separate agreement. 521 CHESTNUT ST..PDF Authorization For Village Credit Card Issuance And Designation Of Bank First Agent Consideration Of Approving Designated Village Staff Access To The Village ’s Bank First Financial Accounts, Including Checking, Savings, And Loan Information. GIS Maintenance & Support Contract For MSA PARDEEVILLE_GIS_26-27_CONTRACT.PDF West Alley Lift Station Repair WEST ALLEY LIFT STATION REPAIR.PDF New Raw Pump Replacement NEW RAW PUMP REPLACEMENT.PDF Name Tags, Business Cards, Village Apparel For Village Staff Village Hall Sewer Charge Removal From Leak Update On Village Hall Insurance Claim & Restoration Trustee Vacancy – Consider And Possible Action To Fill The Open Trustee Seat. Resolution 26-05 Approving A Conditional Use Permit For The Pardee Park (Dog Park) R26-05 RESOLUTION APPROVING A CONDITIONAL USE PERMIT FOR THE PARDEE PARK (DOG PARK).PDF Resolution 26-06 Approving And Adopting The Village Of Pardeeville Investment Policy INVESTMENT POLICY.PDF R26-06 RESOLUTION APPROVING ADOPTING THE VILLAGE OF PARDEEVILLE INVESTMENT POLICY.PDF Resolution R26-07 Approving And Adopting The Budget Schedule Policy And Procedures BUDGET.PDF R26-07 RESOLUTION APPROVING ADOPTING THE BUDGET SCHEDULE POLICY AND PROCEDURES.PDF Resolution R26-08 Approving And Adopting The Capitalization Policy VILLAGE OF PARDEEVILLE1.PDF R26-08 RESOLUTION APPROVING APPROVING ADOPTING VILLAGE OF PARDEEVILLE CAPITALIZATION POLICY.PDF Resolution R26-09 Approving And Adopting The Governmental Fund Balance Policy VILLAGE OF PARDEEVILLE.PDF R26-09 RESOLUTION APPROVING ADOPTING THE VILLAGE OF PARDEEVILLE GOVERNMENTAL FUND BALANCE POLICY.PDF PFPD & PFD Update And What ’s Next Consideration Of Motion To Convene To Closed Session Pursuant To Section 19.85(1)(F), Stats For The Purpose Of Considering Financial, Medical, Social Or Personal Histories Or Disciplinary Data Of Specific Persons, Preliminary Consideration Of Specific Personnel Problems Or The Investigation Of Charges Against Specific Persons Except Where Par. (B) Applies Which, If Discussed In Public, Would Be Likely To Have A Substantial Adverse Effect Upon The Reputation Of Any Person Referred To In Such Histories Or Data, Or Involved In Such Problems Or Investigations, Specifically To Discuss The Investigation Of Possible Charges Against The Former Village Treasurer. Consideration Of Motion To Convene Into Closed Session Pursuant To Wis. Stat. §19.85(1)(C) For Consideration Of Employment, Promotion, Compensation Or Performance Evaluation Data Of Any Public Employee Over Which The Governmental Body Has Jurisdiction Or Exercises Responsibility – Discuss Job Description, Employment, And Compensation Matters Related To The Position Of The DPW Foreman Consideration Of Motion To Convene Into Closed Session Pursuant To Wis. Stat. §19.85(1)(C) For Consideration Of Employment, Promotion, Compensation Or Performance Evaluation Data Of Any Public Employee Over Which The Governmental Body Has Jurisdiction Or Exercises Responsibility – Discuss Job Description, Employment, And Compensation Matters Related To The Position Of The Deputy Clerk Reconvene Into Open Session - Consider And Possible Action On The Following Items: Consideration/Motion To Arise From Closed Session: Potential Investigation And Possible Charges Against The Former Village Treasurer. Consideration/Motion To Arise From Closed Session: Job Description, Employment, And Compensation Matters Related To The Position Of The DPW Foreman Consideration/Motion To Arise From Closed Session: Ob Description, Employment, And Compensation Matters Related To The Position Of The Deputy Clerk Adjournment 1. 2. 3. 4. 5. Documents: 6. 7. 7.I. 7.II. 7.III. 7.IV. 7.V. Documents: 7.VI. Documents: 7.VII. 8. 9. 9.I. 9.II. 9.III. 9.IV. 9.V. 10. 10.I. 10.II. 10.III. 10.IV. 10.V. 11. 11.I. 11.II. Documents: 11.III. 11.IV. 11.V. Documents: 11.VI. Documents: 11.VII. Documents: 11.VIII. 11.IX. 11.X. 11.XI. 11.XII. Documents: 11.XIII. Documents: 11.XIV. Documents: 11.XV. Documents: 11.XVI. Documents: 11.XVII. 11.XVIII. 11.XIX. 11.XX. 12. 12.I. 12.II. 12.III. 13. OFFICIAL NOTICE AND AGENDA Pardeeville Village Board Regular Meeting Pardeeville Village Hall – Board Room 114 Lake Street, Pardeeville, WI 53954 Wednesday, July 1, 2026 – 6:00 PM Call Meeting To Order: Pledge Of Allegiance Roll Call Approval Of Agenda Approval Of Minutes: 6_3_2026 - MINUTES.PDF Comments From The Floor Please be advised per State Statute Section 19.84(2), information will be received from the public. The comments made must remain respectful. The Chief Presiding Officer has the right to end an individual’s time should an individual become disrespectful. It is policy of the Village that each individual may receive up to two (2) minutes to speak. More time may be granted by the Chief Presiding Officer. There may be limited discussion on the information received, however, no action will be taken under Comments from the Floor. Communication & Reports Angie Cox Library Report Portage EMS Report Pardeeville Fire District Report Sheriff Monthly Report Public Works Report DPW REPORT-JULY 2026.PDF Clerk Report CLERK REPORT.PDF Treasurer Report Monthly Bills Committee Meeting Reports Community Development Authority Finance & Administration Committee Plan Commission Senior Center Commission Public Service & Infrastructure Commission Old Business: Consider And Possible Action On The Following Items; Update On Herwig & Schneider Road Construction Budgeting Process Schedule Dam Inspections And Repairs Updates On Sunrise Development Water Meter Installations Progress New Business: Consider And Possible Action The Following Items; Johnson Block Finance Consultant - Bev H. Change Order For Schneider St. Project The following information regarding the Herwig Drive and Schneider Street reconstruction project, specifically related to the special assessment process and the storm lateral installation affecting one property owner. As part of the project, the Village is assessing homeowners for 50% of the sidewalk costs. One property (521 Chestnut) additionally requires installation of a storm lateral. The Village and the homeowner have agreed to the following terms for that work: • Total project cost: $3,835.00 • Interest: 1% above the Village ’s borrowing rate (5% total) • Total with interest: $4,026.75 • Payment term: 5 years • First payment due: November 1, 2027 (remaining balance placed on tax roll thereafter) • Monthly payments: $68.00 for 60 months • If paid in full by November 1, 2027, no interest will be charged This information was provided to Attorney Johnson, with a request to prepare a contract. However, Attorney Johnson offered additional guidance for the Board to consider. He recommends including the storm lateral cost directly within the special assessment rather than creating a separate agreement. His reasoning includes: 1. All assessment-related information stays in one place, making future reference easier. 2. The property owner can pay the storm lateral cost under the same terms and schedule as the standard assessment. 3. If the owner defaults, the amount automatically transfers to the tax bill, eliminating the need for the Village to pursue separate enforcement. Attorney Johnson noted that this could be incorporated into the final assessment report without issue, depending on where we currently are in the assessment timeline. If the Village chooses not to include it within the assessment, he is able to draft a separate agreement. 521 CHESTNUT ST..PDF Authorization For Village Credit Card Issuance And Designation Of Bank First Agent Consideration Of Approving Designated Village Staff Access To The Village ’s Bank First Financial Accounts, Including Checking, Savings, And Loan Information. GIS Maintenance & Support Contract For MSA PARDEEVILLE_GIS_26-27_CONTRACT.PDF West Alley Lift Station Repair WEST ALLEY LIFT STATION REPAIR.PDF New Raw Pump Replacement NEW RAW PUMP REPLACEMENT.PDF Name Tags, Business Cards, Village Apparel For Village Staff Village Hall Sewer Charge Removal From Leak Update On Village Hall Insurance Claim & Restoration Trustee Vacancy – Consider And Possible Action To Fill The Open Trustee Seat. Resolution 26-05 Approving A Conditional Use Permit For The Pardee Park (Dog Park) R26-05 RESOLUTION APPROVING A CONDITIONAL USE PERMIT FOR THE PARDEE PARK (DOG PARK).PDF Resolution 26-06 Approving And Adopting The Village Of Pardeeville Investment Policy INVESTMENT POLICY.PDF R26-06 RESOLUTION APPROVING ADOPTING THE VILLAGE OF PARDEEVILLE INVESTMENT POLICY.PDF Resolution R26-07 Approving And Adopting The Budget Schedule Policy And Procedures BUDGET.PDF R26-07 RESOLUTION APPROVING ADOPTING THE BUDGET SCHEDULE POLICY AND PROCEDURES.PDF Resolution R26-08 Approving And Adopting The Capitalization Policy VILLAGE OF PARDEEVILLE1.PDF R26-08 RESOLUTION APPROVING APPROVING ADOPTING VILLAGE OF PARDEEVILLE CAPITALIZATION POLICY.PDF Resolution R26-09 Approving And Adopting The Governmental Fund Balance Policy VILLAGE OF PARDEEVILLE.PDF R26-09 RESOLUTION APPROVING ADOPTING THE VILLAGE OF PARDEEVILLE GOVERNMENTAL FUND BALANCE POLICY.PDF PFPD & PFD Update And What ’s Next Consideration Of Motion To Convene To Closed Session Pursuant To Section 19.85(1)(F), Stats For The Purpose Of Considering Financial, Medical, Social Or Personal Histories Or Disciplinary Data Of Specific Persons, Preliminary Consideration Of Specific Personnel Problems Or The Investigation Of Charges Against Specific Persons Except Where Par. (B) Applies Which, If Discussed In Public, Would Be Likely To Have A Substantial Adverse Effect Upon The Reputation Of Any Person Referred To In Such Histories Or Data, Or Involved In Such Problems Or Investigations, Specifically To Discuss The Investigation Of Possible Charges Against The Former Village Treasurer. Consideration Of Motion To Convene Into Closed Session Pursuant To Wis. Stat. §19.85(1)(C) For Consideration Of Employment, Promotion, Compensation Or Performance Evaluation Data Of Any Public Employee Over Which The Governmental Body Has Jurisdiction Or Exercises Responsibility – Discuss Job Description, Employment, And Compensation Matters Related To The Position Of The DPW Foreman Consideration Of Motion To Convene Into Closed Session Pursuant To Wis. Stat. §19.85(1)(C) For Consideration Of Employment, Promotion, Compensation Or Performance Evaluation Data Of Any Public Employee Over Which The Governmental Body Has Jurisdiction Or Exercises Responsibility – Discuss Job Description, Employment, And Compensation Matters Related To The Position Of The Deputy Clerk Reconvene Into Open Session - Consider And Possible Action On The Following Items: Consideration/Motion To Arise From Closed Session: Potential Investigation And Possible Charges Against The Former Village Treasurer. Consideration/Motion To Arise From Closed Session: Job Description, Employment, And Compensation Matters Related To The Position Of The DPW Foreman Consideration/Motion To Arise From Closed Session: Ob Description, Employment, And Compensation Matters Related To The Position Of The Deputy Clerk Adjournment 1. 2. 3. 4. 5. Documents: 6. 7. 7.I. 7.II. 7.III. 7.IV. 7.V. Documents: 7.VI. Documents: 7.VII. 8. 9. 9.I. 9.II. 9.III. 9.IV. 9.V. 10. 10.I. 10.II. 10.III. 10.IV. 10.V. 11. 11.I. 11.II. Documents: 11.III. 11.IV. 11.V. Documents: 11.VI. Documents: 11.VII. Documents: 11.VIII. 11.IX. 11.X. 11.XI. 11.XII. Documents: 11.XIII. Documents: 11.XIV. Documents: 11.XV. Documents: 11.XVI. Documents: 11.XVII. 11.XVIII. 11.XIX. 11.XX. 12. 12.I. 12.II. 12.III. 13. OFFICIAL NOTICE AND AGENDA Pardeeville Village Board Regular Meeting Pardeeville Village Hall – Board Room 114 Lake Street, Pardeeville, WI 53954 Wednesday, July 1, 2026 – 6:00 PM Call Meeting To Order: Pledge Of Allegiance Roll Call Approval Of Agenda Approval Of Minutes: 6_3_2026 - MINUTES.PDF Comments From The Floor Please be advised per State Statute Section 19.84(2), information will be received from the public. The comments made must remain respectful. The Chief Presiding Officer has the right to end an individual’s time should an individual become disrespectful. It is policy of the Village that each individual may receive up to two (2) minutes to speak. More time may be granted by the Chief Presiding Officer. There may be limited discussion on the information received, however, no action will be taken under Comments from the Floor. Communication & Reports Angie Cox Library Report Portage EMS Report Pardeeville Fire District Report Sheriff Monthly Report Public Works Report DPW REPORT-JULY 2026.PDF Clerk Report CLERK REPORT.PDF Treasurer Report Monthly Bills Committee Meeting Reports Community Development Authority Finance & Administration Committee Plan Commission Senior Center Commission Public Service & Infrastructure Commission Old Business: Consider And Possible Action On The Following Items; Update On Herwig & Schneider Road Construction Budgeting Process Schedule Dam Inspections And Repairs Updates On Sunrise Development Water Meter Installations Progress New Business: Consider And Possible Action The Following Items; Johnson Block Finance Consultant - Bev H. Change Order For Schneider St. Project The following information regarding the Herwig Drive and Schneider Street reconstruction project, specifically related to the special assessment process and the storm lateral installation affecting one property owner. As part of the project, the Village is assessing homeowners for 50% of the sidewalk costs. One property (521 Chestnut) additionally requires installation of a storm lateral. The Village and the homeowner have agreed to the following terms for that work: • Total project cost: $3,835.00 • Interest: 1% above the Village ’s borrowing rate (5% total) • Total with interest: $4,026.75 • Payment term: 5 years • First payment due: November 1, 2027 (remaining balance placed on tax roll thereafter) • Monthly payments: $68.00 for 60 months • If paid in full by November 1, 2027, no interest will be charged This information was provided to Attorney Johnson, with a request to prepare a contract. However, Attorney Johnson offered additional guidance for the Board to consider. He recommends including the storm lateral cost directly within the special assessment rather than creating a separate agreement. His reasoning includes: 1. All assessment-related information stays in one place, making future reference easier. 2. The property owner can pay the storm lateral cost under the same terms and schedule as the standard assessment. 3. If the owner defaults, the amount automatically transfers to the tax bill, eliminating the need for the Village to pursue separate enforcement. Attorney Johnson noted that this could be incorporated into the final assessment report without issue, depending on where we currently are in the assessment timeline. If the Village chooses not to include it within the assessment, he is able to draft a separate agreement. 521 CHESTNUT ST..PDF Authorization For Village Credit Card Issuance And Designation Of Bank First Agent Consideration Of Approving Designated Village Staff Access To The Village ’s Bank First Financial Accounts, Including Checking, Savings, And Loan Information. GIS Maintenance & Support Contract For MSA PARDEEVILLE_GIS_26-27_CONTRACT.PDF West Alley Lift Station Repair WEST ALLEY LIFT STATION REPAIR.PDF New Raw Pump Replacement NEW RAW PUMP REPLACEMENT.PDF Name Tags, Business Cards, Village Apparel For Village Staff Village Hall Sewer Charge Removal From Leak Update On Village Hall Insurance Claim & Restoration Trustee Vacancy – Consider And Possible Action To Fill The Open Trustee Seat. Resolution 26-05 Approving A Conditional Use Permit For The Pardee Park (Dog Park) R26-05 RESOLUTION APPROVING A CONDITIONAL USE PERMIT FOR THE PARDEE PARK (DOG PARK).PDF Resolution 26-06 Approving And Adopting The Village Of Pardeeville Investment Policy INVESTMENT POLICY.PDF R26-06 RESOLUTION APPROVING ADOPTING THE VILLAGE OF PARDEEVILLE INVESTMENT POLICY.PDF Resolution R26-07 Approving And Adopting The Budget Schedule Policy And Procedures BUDGET.PDF R26-07 RESOLUTION APPROVING ADOPTING THE BUDGET SCHEDULE POLICY AND PROCEDURES.PDF Resolution R26-08 Approving And Adopting The Capitalization Policy VILLAGE OF PARDEEVILLE1.PDF R26-08 RESOLUTION APPROVING APPROVING ADOPTING VILLAGE OF PARDEEVILLE CAPITALIZATION POLICY.PDF Resolution R26-09 Approving And Adopting The Governmental Fund Balance Policy VILLAGE OF PARDEEVILLE.PDF R26-09 RESOLUTION APPROVING ADOPTING THE VILLAGE OF PARDEEVILLE GOVERNMENTAL FUND BALANCE POLICY.PDF PFPD & PFD Update And What ’s Next Consideration Of Motion To Convene To Closed Session Pursuant To Section 19.85(1)(F), Stats For The Purpose Of Considering Financial, Medical, Social Or Personal Histories Or Disciplinary Data Of Specific Persons, Preliminary Consideration Of Specific Personnel Problems Or The Investigation Of Charges Against Specific Persons Except Where Par. (B) Applies Which, If Discussed In Public, Would Be Likely To Have A Substantial Adverse Effect Upon The Reputation Of Any Person Referred To In Such Histories Or Data, Or Involved In Such Problems Or Investigations, Specifically To Discuss The Investigation Of Possible Charges Against The Former Village Treasurer. Consideration Of Motion To Convene Into Closed Session Pursuant To Wis. Stat. §19.85(1)(C) For Consideration Of Employment, Promotion, Compensation Or Performance Evaluation Data Of Any Public Employee Over Which The Governmental Body Has Jurisdiction Or Exercises Responsibility – Discuss Job Description, Employment, And Compensation Matters Related To The Position Of The DPW Foreman Consideration Of Motion To Convene Into Closed Session Pursuant To Wis. Stat. §19.85(1)(C) For Consideration Of Employment, Promotion, Compensation Or Performance Evaluation Data Of Any Public Employee Over Which The Governmental Body Has Jurisdiction Or Exercises Responsibility – Discuss Job Description, Employment, And Compensation Matters Related To The Position Of The Deputy Clerk Reconvene Into Open Session - Consider And Possible Action On The Following Items: Consideration/Motion To Arise From Closed Session: Potential Investigation And Possible Charges Against The Former Village Treasurer. Consideration/Motion To Arise From Closed Session: Job Description, Employment, And Compensation Matters Related To The Position Of The DPW Foreman Consideration/Motion To Arise From Closed Session: Ob Description, Employment, And Compensation Matters Related To The Position Of The Deputy Clerk Adjournment 1. 2. 3. 4. 5. Documents: 6. 7. 7.I. 7.II. 7.III. 7.IV. 7.V. Documents: 7.VI. Documents: 7.VII. 8. 9. 9.I. 9.II. 9.III. 9.IV. 9.V. 10. 10.I. 10.II. 10.III. 10.IV. 10.V. 11. 11.I. 11.II. Documents: 11.III. 11.IV. 11.V. Documents: 11.VI. Documents: 11.VII. Documents: 11.VIII. 11.IX. 11.X. 11.XI. 11.XII. Documents: 11.XIII. Documents: 11.XIV. Documents: 11.XV. Documents: 11.XVI. Documents: 11.XVII. 11.XVIII. 11.XIX. 11.XX. 12. 12.I. 12.II. 12.III. 13. 1. 2. 3. 4. 5. 5.I. 6. 7. 8. 9. 9.I. 9.II. 6/3/2026 - Minutes Call Meeting To Order: President Engelmann called meeting to order at 6:32 p.m. Pledge Of Allegiance President Englemann led the Pledge of Allegiance. Roll Call Present: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski Absent: None Staff: Village Clerk Kim Bradley, Public Works Foreman Beau, DPW Director Dave Magnussen Approval Of Agenda Trustee Kopfhamer moved to approve the agenda. Seconded by Trustee Nakielski. Voice Vote. Motion carried unanimously. Approval Of Minutes: May 6, 2026 Minutes Trustee Miller moved to approve the May 6, 2026 meeting minutes. Second, by Trustee Amelio. Voice Vote. Motion carriedunanimously. Comments From The Floor No comments from the floor. Presentation: Matt Paske President Engelmann provided the board with background information on the Paske Group. Matt Paske then shared his experience as a landlord in Pardeeville and presented additional details regarding potential building plans on Doug Hare Way. Presentation: A&M Development President Engelmann introduced A&M representatives Matt Schneider and Allison Schneider. Matt and Allison provided background on themselves and their business, followed by a presentation outlining their vision for development on Doug Hare Way. Trustee Kocher asked whether the zero-lot-line design would be a deal breaker. Matt and Allison explained that this type of building allows individuals to own their own homes. Communication & Reports Angie Cox Library Report Provided in packet with a meeting scheduled for May 7, 2026. Portage EMS Report 9.III. 9.IV. 9.V. 9.VI. 9.VII. 10. 10.I. 11. 11.I. 11.II. 11.III. 11.IV. 11.V. Cody D. from Portage EMS presented their report. Pardeeville Fire District Report President Engelmann provided an update. Mike stated that the next meeting is scheduled for June 16. Mike reported that the fire department has removed the aerial truck from the EMS building and hopes to raise the door height at the current fire department facility. Sheriff Monthly Report Sergeant Wes presented the sheriff’s report. He noted that Deputy Fazi is currently injured and has not yet been cleared to return to duty but is expected to be back soon. Additional discussion was held regarding planning for the Fourth of July. Public Works Report Beau Ziehan presented the Public Works report. Dave Magnussen provided the board with light-pole quotes for the Schneider/Herwig area and offered additional updates. He noted that suitable roads will need to be identified for upcoming crack-filling work. Clerk Report Clerk Bradley presented the clerk report. Treasurer Report Included in packet. Presentation Of Bills Monthly Bills President Engelmann provided an update regarding duplicate checks. President Engelmann also inquired about the status of a pressure washer, and Beau reported that they did not have one. Trustee Kopfhamer moved to approve the monthly bills, with a second by Trustee Miller. A voice vote was conducted, and the motion carried 6-0-1. Yes: Amelio, Chapman, Engelmann, Kocher, Miller, Kopfhamer (7) No: (0) Abstain: Nakielski (1) Committee Meeting Reports Community Development Authority None. Finance & Administration Committee President Engelmann provided an update. Plan Commission Meeting June 11, 2026 Public Service & Infrastructure Commission None. Senior Center Commission Trustee Kocher provided an update. 12. 12.I. 12.II. 12.III. 12.IV. 12.V. 13. 13.I. 13.II. 13.III. Old Business: Consider And Possible Action On The Following Items; Frog Pond Treatment - Update President Engelmann reported that last year the Village partnered with the Lake District on treatment and maintenance efforts. The Lake District continues to encounter roadblocks with the DNR. Trustee Chapman asked why this remains an issue. It was explained that the Village is permitted to hand-cut grass and weeds and manually remove lily pads from a boat. It was also noted that Johnny Hamilton, who maintains a nearby pond, is actively working on improving the frog pond, including repairing the aerator Schneider/Herwig Project Update MSA was onsite last week, including Monday, to meet with residents and address issues related to trees and driveway aprons. Additional discussion was held regarding adjustments needed for the sidewalk on LaFollette. Sunrise Subdivision - Update MSA and President Engelmann met with Sheila last week and reported that substantial updates have been made to the landscaping. Further discussion took place regarding the sale of the townhomes and progress toward phases 2 and 3. It was noted that they retain first right of refusal until March 2027. All condominiums have been sold except for one. Sale Of 2017 & 2024 Ambulances President Engelmann provided an update on the sale of the 2024 and 2017 ambulances. The proceeds from these sales are to be applied directly toward the principal balance of the EMS loan.  Additional Principal Payment Toward EMS Loan President Engelmann provided an update on the EMS Loan. New Business: Consider And Possible Action The Following Items; Change Order For Schneider St. Project Dave Magnussen presented the change order to the board. The homeowner was present and expressed concerns regarding the cost. It was explained that the homeowner would not be able to run a hose over the sidewalk and would instead need to pump water into the yard. Dave Magnussen reviewed potential options for managing water discharge from the home. The homeowner informed the board that Badger Basement will be inspecting the equipment and requested time to consult with them. The board agreed to table the item to allow the homeowner time to work with Badger Basement. Motion to Table Trustee Kopfhamer moved to table the matter until the July meeting, seconded by Trustee Chapman. Voice vote. Motion carried 7-0-0. Yes: Amelio, Chapman, Engelmann, Kocher, Miller, Nakielski, Kopfhamer (7) No: (0) Abstain: (0) Herwig/Schneider Project - Bids For Pole Moving And Installing Street Lights The board discussed the options. President Engelmann moved to accept the lowest bid from ACEC, with a second by Trustee Miller. Voice vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7) No: (0) Abstain: (0) 403 Breezy Point Drive Sewer Charge Removal Request From Leak 13.IV. 13.V. 13.VI. 13.VII. 13.VIII. The board discussed the leak and applicable PSC regulations. Trustee Kopfhamer moved to approve the removal of the sewer charge for 403 Breezy Point Drive, with a second by Trustee Kocher. Voice vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7) No: (0) Abstain: (0) FPPD & PFD Future Funding Guidelines The board held a discussion regarding future funding guidelines, including the Village’s levy and the possibility of placing certain items on a referendum. The board noted the importance of advance planning for the Capital Improvement Plan. Johnson Block will be working with the Village to develop this plan, with the goal of managing long-term needs while minimizing tax impacts on residents. As part of this conversation, the board discussed the funding needs of both the FPPD and the PFD, noting that long- term planning and coordinated communication are essential to ensure sustainability. Further discussion included coordinating with all communities within the district to collaborate on the development of the Capital Improvement Plan. Senior Center - Engineering Services For East Wing Project Trustee Kocher discussed the need for engineering services and reported that three bids were received. Trustee Kocher noted that the Senior Center selected Morph Design. Motion to Approve Engineering Services Trustee Kocher moved to approve Morph Design of Waupun for $5,000, with funds to come from the Senior Center donation fund. The motion was seconded by Trustee Kopfhamer. Voice vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7) No: (0) Abstain: (0) CMAR - Wastewater Treatment Facility DPW Director presented the CMAR report. Discussion only. No motion. Resolution R26-04 - CMAR President Engelmann moved to approve Resolution R26-04, with a second by Trustee Amelio. Voice vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7) No: (0) Abstain: (0) Special Event - 4th Of July Event 13.IX. 13.X. 13.XI. 13.XII. 13.XIII. 13.XIV. President Engelmann moved to approve the Special Event application for the 4th of July Event, with a second by Trustee Nakielski. Voice vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7) No: (0) Abstain: (0) 501 Gillette St. - Bay 4 Rental Tabled at this time. Special Event - 4th Of July Parade President Engelmann moved to approve the Special Event application for the 4th of July Parade, with a second by Trustee Nakielski. Voice vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7) No: (0) Abstain: (0) Special Event - Car Show Application President Engelmann moved to approve the Special Event application for the Car Show, with a second by Trustee Kocher. Voice vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7) No: (0) Abstain: (0) Special Event - Pardeeville Triathlon President Engelmann moved to approve the Special Event application for the Pardeeville Triathlon, with a second by Trustee Kopfhamer. Voice vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7) No: (0) Abstain: (0) USDA - Potential Goose Round-Up Participation Board discussed past experiences and what is needed to participate. President Engelmann made a motion to deny participating in the USDA Goose round up, second by Trustee Miller. Voice vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7)No: (0)Abstain: (0) Parkway Trees Discussion was had regarding the trees in the parkway within the Sunrise Subdivision. Dave Magnussen provided input, noting that the project may be grant-eligible.  13.XV. 13.XVI. 13.XVII. 13.XVIII. 13.XIX. Trustee Chapman made a motion to approve $3,500 to Sunrise, with Lynn Holdings performing the planting and coordinating with Dave Magnussen on tree selection. Trustee Kocher seconded the motion. Voice vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7) No: (0) Abstain: (0) No Parking Request For Pond View President Engelmann provided information regarding the parking concerns on Pond View. The Board held further discussion and requested input from Sargeant Wes. Trustee Engelmann made a motion to approve No Parking Anytime on Pond View, seconded by Trustee Kopfhamer. Voice vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7) No: (0) Abstain: (0) Removal Of Spending Authorization For EMS Building: Discussion And Possible Action To Revoke Spending Authority Of Up To $500 For The Village President And Former Trustee Babcock Regarding The EMS Building. Brief explanation was given. Trustee Chapman made a motion to remove spending authority for President Engelmann and former Trustee Babcock up to $500 for the EMS building and Senior Center. Trustee Kopfhamer seconded the motion. Voice vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7) No: (0) Abstain: (0) 2026-27 Crossing Guards Discussion about former crossing guards expressing interest in continuing as crossing guards for the 2026-2027 schoolyear. President Engelmann made a motion to approve Jim and Donna as crossing guards for the 2026-2027 school year, with a second by Trustee Chapman. Voice vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7) No: (0) Abstain: (0) Liquor License – Renewal: Curling Club Class B Beer 2026 - 2027 Trustee Kopfhamer made a motion to approve the Liquor License Renewal for the Curling Club, Class B Beer License for the 2026–2027 licensing period. Trustee Kocher seconded the motion. Voice vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7)No: (0)Abstain: (0) Liquor License - Renewal: Dolgencorp, DBA Dollar General Store #10602 Class A Beer/Class A Liquor 2026 - 2027 13.XX. 13.XXI. 13.XXII. 13.XXIII. 13.XXIV. Trustee Miller made a motion to approve the Liquor License Renewal for Dolgencorp, DBA Dollar General Store #10602, Class A Beer/Class A Liquor License for the 2026–2027 licensing period. Trustee Amelio, seconded the motion. Voice vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7)No: (0)Abstain: (0) Liquor License - Renewal: ENR Investment, Inc., DBA Pardeeville One Stop/MOBIL Class A Beer/Class A Liquor 2026 - 2027 Trustee Chapman made a motion to approve the Liquor License Renewal for ENR Investment, Inc., DBA Pardeeville One Stop/MOBIL, Class A Beer/Class A Liquor License for the 2026–2027 licensing period. Trustee Amelio seconded the motion. Voice vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7)No: (0)Abstain: (0) Liquor License - Renewal: Kwik Trip Class A Beer/Class A Liquor 2026 - 2027 Trustee Nakielski made a motion to approve the Liquor License Renewal for Kwik Trip, Class A Beer/Class A Liquor License for the 2026–2027 licensing period. President Engelmann seconded the motion. Voice vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7)No: (0)Abstain: (0) Liquor License – Renewal: Caddy Shack, DBA Caddy Shack Class B Beer/Class B Liquor 2026 - 2027 Trustee Kopfhamer made a motion to approve the Liquor License Renewal for Caddy Shack, DBA Caddy Shack, Class B Beer/Class B Liquor License for the 2026–2027 licensing period. Trustee Chapman seconded the motion. Voice vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7)No: (0)Abstain: (0) Liquor License - Renewal: Sosinsky Foods, LLC, DBA Pardeeville Piggly Wiggly Class A Beer/Class A Liquor 2026 - 2027 Trustee Kocher made a motion to approve the Liquor License Renewal for Sosinsky Foods, LLC, DBA Pardeeville Piggly Wiggly, Class A Beer/Class A Liquor License for the 2026–2027 licensing period. Trustee Nakielski seconded the motion. Voice vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7) No: (0) Abstain: (0) Liquor License – Renewal: Centenario Restaurant & Bar, LLC, DBA Centenario Restaurant Class B Beer/Class B Liquor 2026 - 2027 Trustee Chapman made a motion to approve the Liquor License Renewal for Centenario Restaurant & Bar, LLC, DBA Centenario Restaurant, Class B Beer/Class B Liquor License for the 2026–2027 licensing period. President Engelmann seconded the motion. Voice vote. Motion carried unanimously. 13.XXV. 13.XXVI. 13.XXVII. 13.XXVIII. 13.XXIX. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7)No: (0)Abstain: (0) Liquor License – Renewal: M&T’s Olde Chicago Bar, LLC Class B Beer/Class B Liquor 2026 - 2027 Trustee Kopfhamer made a motion to approve the Liquor License Renewal for M&T’s Olde Chicago Bar, LLC, Class B Beer/Class B Liquor License for the 2026–2027 licensing period. Trustee Chapman seconded the motion. Voice vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7) No: (0) Abstain: (0) Liquor License – Renewal: Thee Upper Crust, LLC, DBA The Upper Crust Class B Beer/Class B Liquor 2026 - 2027 Trustee Kocher made a motion to approve the Liquor License Renewal for Thee Upper Crust, LLC, DBA The Upper Crust, Class B Beer/Class B Liquor License for the 2026–2027 licensing period. Trustee Amelio seconded the motion. Voice vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7)No: (0)Abstain: (0) Liquor License – Renewal: Pipers Place, LLC, DBA Johnny B’s Class B Beer/Class B Liquor 2026 - 2027 Trustee Nakielski made a motion to approve the Liquor License Renewal for Pipers Place, LLC, DBA Johnny B’s, Class B Beer/Class B Liquor License for the 2026–2027 licensing period. Trustee Chapman seconded the motion. Voice vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7)No: (0)Abstain: (0) Transient Merchant Application - Reimbursement Board discussed and it was found that merchant has been doing door to door sales. President Engelmann made a motion to decline the Transient Merchant Application – Reimbursement. Trustee Chapman seconded the motion. Voice vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7)No: (0)Abstain: (0) Water Meter Replacement Schedule Board discussed a water meter replacement schedule conversation included Dave Magnussen. Trustee Chapman made a motion to approve that all water meters be replaced by October 1, 2026, with a requirement for a monthly report detailing the number of meters completed. President Engelmann seconded the motion. 13.XXX. 13.XXXI. 13.XXXII. 13.XXXIII. 13.XXXIV. Voice vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7) No: (0) Abstain: (0) Electric Meter Replacement Schedule The Board discussed the need to contract out the electric meter replacement due to the current system becoming obsolete in 2028. President Engelmann made a motion to approve contracting with the lowest-cost provider to replace all electric meters by October 1, 2026. Trustee Amelio seconded the motion. Voice vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7) No: (0) Abstain: (0) 2027 Budget Discussion President Engelmann discussed the need to establish a formal schedule for the budget process. Further discussion was held by the Board. No formal action taken. Contract With Innovative Public Advisors President Engelmann provided information regarding the possibility of contracting with Innovative Public Advisors or other firms. The Board engaged in further discussion on the topic.  No formal action taken. DPW Part-Time Employee Hours President Engelmann discussed the need to increase the DPW part-time hours. Further discussion was held by the Board. Trustee Chapman made a motion to approve increasing the DPW part-time position to up to 24 hours per week. Trustee Nakielski seconded the motion. Voice vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7) No: (0) Abstain: (0) Treasurer/Finance Director Job Description & Posting Board had discussion the job and posting. Trustee Kopfhamer made a motion to approve posting the position using the wage scale as approved. Trustee Miller seconded the motion. Voice vote. Motion carried unanimously. 13.XXXV. 14. 15. 16. 17. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7) No: (0) Abstain: (0) Discussion And Possible Action: Adding Admin Access And Usage For Village Bank Accounts Trustee Chapman made a motion to establish one administrator and one backup administrator, and to grant viewing- only access to two staff members. No Village Board member shall have access to the accounts, effective immediately. Trustee Kocher seconded the motion. Voice vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7) No: (0) Abstain: (0) Consideration Of Motion To Convene Into Closed Session Pursuant To Sec. 19.85(L)(E), Wis. Stats., For The Purpose Of Deliberating Or Negotiating The Purchase Of Public Properties, The Investing Of Public Funds, Or The Conducting Of Other Specified Public Business, As Long As Competitive Or Bargaining Reasons Require A Closed Session For Developing Doug Hare Way, And Deciding On A Developer. President Engelmann made a motion to convene into closed session at 9:11 p.m., with Clerk Bradley and Dave Magnussen present. Trustee Miller seconded the motion. Roll Call Vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7) No: (0) Abstain: (0) Motion To Convene Into Closed Session Pursuant To Wis. Stat. §19.85(1)(B) For The Purpose Of Considering Dismissal, Demotion, Licensing, Or Discipline Of Any Public Employee, Or The Investigation Of Charges Against Such Employee, Over Which The Governmental Body Has Jurisdiction Or Exercises Responsibility On The Continued Employment Of The Treasurer/Finance Director With The Village Of Pardeeville President Engelmann made a motion to convene into closed session at 9:11 p.m., with Clerk Bradley and Dave Magnussen present. Trustee Miller seconded the motion. Roll Call Vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7) No: (0) Abstain: (0) Consideration Of Motion To Convene Into Closed Session Pursuant To Wis. Stat. §19.85(1)(C) For Consideration Of Employment, Promotion, Compensation Or Performance Evaluation Data Of Any Public Employee Over Which The Governmental Body Has Jurisdiction Or Exercises Responsibility – Discuss Job Description, Employment, And Compensation Matters Related To The Position Of The DPW Foreman President Engelmann made a motion to convene into closed session at 9:11 p.m., with Clerk Bradley and Dave Magnussen present. Trustee Miller seconded the motion. Roll Call Vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7) No: (0) Abstain: (0) Reconvene Into Open Session. Consider And Possible Action On The Following Items: President Engelmann made a motion to reconvene into open session at 10:35 p.m. Trustee Kopfhamer seconded the motion. 18. 18.I. 18.II. 18.III. 19. Voice vote. Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7)No: (0)Abstain: (0) Action Resulting From Closed Session Consideration/Motion To Arise From Closed Session: Doug Hare Way Trustee Kocher made a motion to approve the offer from A&M Development/Schneider Group for the property on Doug Hare Way for a purchase price of $1, with the understanding that the Village will not be providing a funding source. President Engelmann seconded the motion. Roll Call vote. Motion carried unanimously. Yes: Amelio, Engelmann, Miller, Kocher, Chapman, Nakielski, Kopfhamer (7) No: (0) Abstain: (0) Consideration/Motion To Arise From Closed Session: Continued Employment Of The Treasurer/Finance Director With The Village Of Pardeeville President Engelmann made a motion to accept Julie Reis walking off the job on Wednesday, June 3, 2026, as job abandonment, which immediately releases her from the Village of Pardeeville. Motion seconded by Trustee Miller. Voice Vote: Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7) No: 0 Abstain: 0 Consideration/Motion To Arise From Closed Session: Matters Related To The Position Of DPW Foreman Trustee Amelio made a motion to place Beau Z. on a 3-month Performance Improvement Plan (PIP) with an assessment every month. Trustee Kopfhamer seconded the motion. Voice Vote: Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kocher, Kopfhamer, Miller, Nakielski (7) No: 0 Abstain: 0 Adjournment Trustee Miller made a motion to adjourn at 10:45 p.m. Motion seconded by Engelmann. Voice Vote: Motion carried unanimously. Yes: Amelio, Chapman, Engelmann, Kopfhamer, Kocher, Miller, Nakielski (7) No: 0 Abstain: 0 Public Works Report – Ju ly 202 6 Events  July 4 th Events  July 4 th Parade  Brush collection will be completed prior to July 4 th weekend  Triathalon Equipment  Lawn mower repairs  Orange plow truck oil pan/ brake repair scheduled  Investigating failing blower @ WWTP and planning repairs  West Alley lift station check valve replacement (quoted)  WWTP raw pump repair (quoted)  Chandler Park water fountain out-of-order (waiting on parts) Projects  Herwig/Schneider approx. 1 week behind due to weather  Work being done by ACEC to move and replace power poles and street lights  Scheduling for hydro belt replacement after July 4 th  Playground mulch  Street painting ( curbs & crosswalks) starting with school zone/parade route  Working with Alliant to organize outage response and electrical maintenance.  Tower #2 due for regular inspection upon completion of Verizon cell tower  Continue water meter replacements. (39 replaced in June) o Old software will be obsolete by ‘28. o Order and replace problem meters  Two employees passed wastewater certification tests and submitted experience to remove “ OIT ” status from license (operator in training) 1. Administrative Work & ETF Portal Access Throughout the past month, I have continued working to gain full access to the Employee Trust Funds (ETF) employer portals, which are essential for maintaining and updating employee benefit records. Several authentication and permission -based roadblocks have slowed progress. I have been in frequent contact with ETF support staff to verify credentials, complete required identity steps, and troubleshoot portal access issues. While progress has been made, additional steps are still needed before full administrative access is restored. I will continue updating employee benefit information promptly as soon as all access barriers are fully resolved. 2. UW – Green Bay Clerks Institute (Week of July 13) I will be attending the UW – Green Bay Clerks Institute from July 13th through July 17th . This is required training for municipal clerk certification and offers valuable professional development. During this week, my availability will be limited because of the course schedule. However, I will monitor email as I am able and respond to text messages whenever possible, provided that doing so does not interrupt or interfere with class participation. Thank you in advance for your patience during this period of reduced availability. 3. Open Book – July 9th at 10:00 a.m. Open Book will take place on Tuesday, July 9th at 10:00 a.m. At this time , no residents have registered to attend. I remain in communication with Accurate Appraisal to ensure all required information is prepared, notices are in compliance , and staff are ready in case last -minute appointments are scheduled. 4. Board of Review – July 29th at 4:00 p.m. The Board of Review meeting is scheduled for Monday, July 29th at 4:00 p.m. All statutory notices have been properly posted and published. I am reviewing procedures and ensuring that all Board members have completed the required training. Additional coordination with the assessor remains ongoing to finalize materials in advance of the meeting. 5. Absentee Voting for the August 11th Partisan Primary Absentee voting by mail has now begun for the August 11th Partisan Primary Election . All absentee ballots requested to date have been issued and mailed out. I will continue processing new requests as they are received. Following the July 4th holiday, I will begin scheduling poll workers for Election Day and confirming availability, assignments, and any necessary refresher training. 6. Department of Revenue Updates & Reporting This month, I submitted the Municipal Official Contact Information Update to the Department of Revenue to ensure their records remain current. I also completed and submitted the required Maintenance of Effort Report to the DOR for annual compliance. Page 1 of 8 G:\00\00041\00041042\Contract\Pardeeville_GIS_26-27_Contract_wo_Scope.docx MSA Project Number: R00041042 This AGREEMENT (Agreement) is made effective 5/19/2026 by and between MSA PROFESSIONAL SERVICES, INC (MSA) Address: 60 Plato Blvd East, St. Paul, MN 55107-1835 Phone: (612) 548-3132 Representative: Jeff Powell Email: jpowell@msa-ps.com VILLAGE OF PARDEEVILLE Address: 114 Lake Street, Pardeeville, WI 53954 Phone: 608-429-3121 Representative: Angela Engelmann Email: President@villageofpardeeville.net Project Name: Pardeeville GIS 2026 The scope of the work authorized is: See Attachment A: Scope of Services The schedule to perform the work is: Approximate Start Date: 4/19/2026 Approximate Completion Date: 12/31/2027 The estimated fee for the work is: $5,000 - $11,500 All services shall be performed in accordance with the General Terms and Conditions of MSA, which is attached and made part of this Agreement. Any attachments or exhibits referenced in this Agreement are made part of this Agreement. Payment for these services will be on a time and expense basis. Attachment B: Rate Schedule is attached and made part of this Agreement Approval: Authorization to proceed is acknowledged by signatures of the parties to this Agreement. VILLAGE OF PARDEEVILLE MSA PROFESSIONAL SERVICES, INC. Angela Engelmann Jeff Powell Village President GIS Solutions Team Leader Date: Date: 5/19/2026 Page 2 of 8 (General Terms and Conditions – Public GIS) G:\00\00041\00041042\Contract\Pardeeville_GIS_26-27_Contract_wo_Scope.docx MSA PROFESSIONAL SERVICES, INC. (MSA) GENERAL TERMS AND CONDITIONS OF SERVICES (PUBLIC - GIS) (rev 11/25) 1. Scope and Fee. The scope of Owner’s Project (the “Project”), scope of MSA’s services (the “Work”), for those services are defined in Attachment A. The scope and fee constitute a good faith estimate of the tasks and associated fees required to perform the services define d in Attachment A. This agreement upon execution by both parties hereto, can be amended only by written instrument signed by both parties. For those projects involving conceptual or process development service or involve renovation of an existing buildin g or structure, activities often cannot be fully defined during initial planning. As the Project progresses, facts uncovered may reveal a change in direction which may alter the Work. MSA will promptly inform the OWNER in writing of such situations so that changes in this agreement can be made as required. 2. Owner’s Responsibilities. (a) Project Scope and Budget The OWNER shall define the scope and budget of the Project and, when applicable, periodically update the Project budget, including that portion allocated for the cost of the Work. The Project budget shall include contingencies for design, development, and , when required by the scope of the Project, construction of the Project. The OWNER shall not significantly increase or decrease the overall Project scope or schedule, the portion of the budget allocated for the cost of the Work, or contingencies included in the overall budget or a portion of the budget, without the agreement of MSA to a corresponding change in the Project scope, quality, schedule, and compensation of MSA. (b) Designated Owner Representative The OWNER shall identify a Designated Representative who shall be authorized to act on behalf of the OWNER with respect to the Project. OWNER’s Designated Representative shall render related decisions in a timely manner so as to avoid unreasonable delay in the orderly and sequential progress of MSA’s services. MSA shall not be liable for any error or omission made by OWNER, OWNER’s Designated Representative, or OWNER’s consultant. (c) Tests, Inspections, and Reports When required by the scope of the Project, the OWNER shall furnish tests, inspections, and reports required by law or the Contract Documents, such as planning studies; preliminary designs; structural, mechanical, or chemical tests; tests for air, water, or soil pollution; and tests for hazardous materials. (d) Additional Consultants MSA’s consultants shall be identified in Attachment A. The OWNER shall furnish the services of other consultants other than those designated in Attachment A, including such legal, financial, accounting, and insurance counseling services as may be required for the Project. (e) OWNER Provided Services and Information MSA shall be entitled to rely on the accuracy and completeness of services and information furnished by the OWNER, Designated OWNER Representative, or Consultant. MSA shall use reasonable efforts to provide prompt written notice to the OWNER if MSA becomes aware of any errors, omissions, or inconsistencies in such services or information. 3. Billing. MSA will bill the OWNER monthly with net payment due upon receipt. Balances due past thirty (30) days shall be subject to an interest charge at a rate of 1 8% per year from said thirtieth day. In addition, MSA may, after giving seven days written notice, suspend service under any agreement until the OWNER has paid in full all amounts due for services rendered and expenses incurred, including the interest char ge on past due invoices. 4. Costs and Schedules. Costs (including MSA’s fees and reimbursable expenses) and schedule commitments shall be subject to change for delays caused by the OWNER's failure to provide specified facilities or information or for delays caused by unpredictable occurrences including, without limitation, fires, floods, riots, strikes, unavailability of labor or materials, delays or defaults, by suppliers of materials or services, process shutdowns, pandemics, acts of God or the public enemy, or acts of regulations of any governmental agency. Temporary delays of services caused by any of the above which result in additional costs beyond those outlined may require renegotiation of this agreement. Page 3 of 8 (General Terms and Conditions – Public GIS) G:\00\00041\00041042\Contract\Pardeeville_GIS_26-27_Contract_wo_Scope.docx 5. Access to Site. Owner shall furnish right-of-entry on the Project site for MSA and, if the site is not owned by Owner, warrants that permission has been granted to make planned explorations pursuant to the scope of services. MSA will take reasonable precautions to minimize damage to the site from use of equipment, but has not included costs for restoration of damage that may result and shall not be responsible for such costs. 6. Location of Utilities. Owner shall supply MSA with the location of all pre-existent utilities and MSA has the right to reasonably rely on all Owner supplied information. In those instances where the scope of services require MSA to locate any buried utilities, MSA shall use r easonable means to identify the location of buried utilities in the areas of subsurface exploration and shall take reasonable precautions to avoid any damage to the utilities noted. However, Owner agrees to indemnify and defend MSA i n the event of damage or injury arising from damage to or interference with subsurface structures or utilities which result from inaccuracies in information of instructions which have been furnished to MSA by others. 7. Professional Representative. MSA intends to serve as the OWNER’s professional representative for those services as defined in this agreement, and to provide advice and consultation to the OWNER as a professional. Any opinions of probable project costs, reviews and observations, and o ther recommendations made by MSA for the OWNER are rendered on the basis of experience and qualifications and represents the professional judgment of MSA. However, MSA cannot and does not warrant or represent that proposals, bid or actual project or construction costs will not vary from the opinion of probable cost prepared by it. 8. Standard of Care. In conducting the services, MSA will apply present professional, engineering and/or scientific judgment, which is known as the “standard of care”. The standard of care is defined as that level of skill and care ordinarily exercised by members of the same profession practicing at the same point in time and in the same or similar locality under similar circumstances in performing the Services. The OWNER acknowledges that "current professional standards" shall mean the standard for professional services, measured as of the time those services are rendered, and not according to later standards, if such later standards purport to impose a higher degree of care upon MSA. MSA does not make any warranty or guarantee, expressed or implied, nor have any agreement or contract for services subject to the provisions of any uniform commercial code. Similarly, MSA will not accept those terms and conditions offered by the OWNER in its purchase order, requisition, or notice of authorization to proceed, except as set forth herein or expressly agreed to in writing. Written acknowledgement of receipt, or the actual performance of services subsequent to receipt of such purchase order, requisition, or notice of authorization to proceed is specifically deemed not to constitute acceptance of any terms or conditions contrary to those set forth herein. 9. Conduct Expectations. Owner and MSA understand their respective obligations to provide a safe, respectful work environment for their employees. Both parties agree that harassment on the job (unwelcome verbal, physical or other behavior that is related to sex, race, age, or protected class status) will not be tolerated and will be addressed timely and in compliance with anti-harassment laws. 10. Electronic Documents and Transmittals. Owner and MSA agree to transmit and accept project related correspondence, documents, text, data, drawings and the like in digital format in accordance with MSA’s Electronic Data Transmittal policy. Each party is responsible for its own cybersecurity, and both parties waive the right to pursue liability against the other for any damages that occur as a direct result of electronic data sharing. 11. Termination. This Agreement shall commence upon execution and shall remain in effect until terminated by either party, at such party's discretion, on not less than thirty (30) days' advance written notice. The effective date of the termination is the thirtieth day after the non-terminating party's receipt of the notice of termination. If MSA terminates the Agreement, the OWNER may, at its option, extend the terms of this Agreement to the extent necessary for MSA to complete any services that were ordered prior to the effective date of termination. If OWNER terminates this Agreement, OWNER shall pay MSA for all services performed prior to MSA's receipt of the notice of termination and for all work performed and/or expenses incurred by MSA in terminating S ervices begun after MSA's receipt of the termination notice. Termination hereunder shall operate to discharge only those obligations which are executory by either party on and after the effective date of termination. These General Terms and Conditions sh all survive the completion of the services performed hereunder or the Termination of this Agreement for any cause. This agreement cannot be changed or terminated orally. No waiver of compliance with any provision or condition hereof should be effective unless agreed in writing and duly executed by the parties hereto. Page 4 of 8 (General Terms and Conditions – Public GIS) G:\00\00041\00041042\Contract\Pardeeville_GIS_26-27_Contract_wo_Scope.docx 12. Betterment. If, due to MSA’s error, any required or necessary item or component of the Project is omitted from the construction documents, MSA’s liability shall be limited to the reasonable costs of correction of the construction, less what OWNER’S cost of including t he omitted item or component in the original construction would have been had the item or component not been omitted. It is intended by this provision that MSA will not be responsible for any cost or expense that provides betterment, upgrade, or enhancement of the Project. 13. Insurance. MSA will maintain insurance coverage for: Worker's Compensation, General Liability, and Professional Liability. MSA will provide information as to specific limits upon written request. If the OWNER requires coverages or limits in addition to those in effect as of the date of the agreement, premiums for additional insurance shall be paid by the OWNER. The liability of MSA to the OWNER for any indemnity commitments, or for any damages arising in any way out of performance of this contract is l imited to such insurance coverages and amount which MSA has in effect. 14. Reuse of Documents. Reuse of any documents and/or services pertaining to this Project by the OWNER or extensions of this Project or on any other project shall be at the OWNER’s sole risk. The OWNER agrees to defend, indemnify, and hold harmless MSA for all claims, damages, and expenses including attorneys’ fees and costs arising out of such reuse of the documents and/or services by the OWNER or by others acting through the OWNER. 15. Non-Solicitation During the term of this Agreement and for a period of one (1) year after termination or expiration of this Agreement, each party agrees that without the other party’s consent it shall not either directly or indirectly solicit, recruit or hire as an employ ee, consultant, or independent contractor, any personnel of the other party; provided however that nothing herein shall preclude the hiring party from hiring or retaining any individual who is hired solely as a result of the use of a genera l solicitation (such as an advertisement) not specifically directed to the individual. Remedy for any violation of this provision shall be liquidated damages in the amount equal to 50% of the employee’s annual salary, including bonuses currently in effect for the employee. The parties agree that any damages from the breach of this provision would be difficult to determine and that the remedy set forth herein is a reasonable estimate of such damages. 16. Indemnification. To the fullest extent permitted by law, MSA shall indemnify and hold harmless, OWNER, and OWNER’s officers, directors, members, partners, consultants, and employees (hereinafter “OWNER”) from reasonable claims, costs, losses, and damages arising out of or relating to the PROJECT, provided that any such claim, cost, loss, or damage is attributable to bodily injury, sickness, disease, or death, or to injury to or destruction of tangible property (other than the Work itself) including the los s of use resulting therefrom but only to the extent caused by any negligent act or omission of MSA or MSA’s officers, directors, members, partners, employees, or Consultants (hereinafter “MSA”). In no event shall this indemnity agreement apply to claims b etween the OWNER and MSA. This indemnity agreement applies solely to claims of third parties. Furthermore, in no event shall this indemnity agreement apply to claims that MSA is responsible for attorneys’ fees. This agreement does not give rise to any duty on the part of MSA to defend the OWNER on any claim arising under this agreement. To the fullest extent permitted by law, OWNER shall indemnify and hold harmless, MSA, and MSA’s officers, directors, members, partners, consultants, and employees (hereinafter “MSA”) from reasonable claims, costs, losses, and damages arising out of or relating to the PROJECT, provided that any such claim, cost, loss, or damage is attributable t o bodily injury, sickness, disease, or death, or to injury to or destruction of tangible property (other than the Work itself) including the loss of use resulting therefrom but only to the extent caused by any negligent act or omission of the OWNER or the OWNER’s officers, directors, members, partners, employees, or Consultants (hereinafter “OWNER”). In no event shall this indemnity agreement apply to claims between MSA and the OWNER. This indemnity agreement applies solely to claims of third parties. Furthermore, in no event shall this indemnity agreement apply to claims that the OWNER is responsible for attorneys’ fees. This agreement does not give rise to any duty on the part of the OWNER to defend MSA on any claim arising under this agreement. To the fullest extent permitted by law, MSA’s total liability to OWNER and anyone claiming by, through, or under OWNER for any cost, loss or damages caused in part or by the negligence of MSA and in part by the negligence of OWNER or any other negligent e ntity or individual, shall not exceed the percentage share that MSA’s negligence bears to the total negligence of OWNER, MSA, and all other negligent entities and individuals. 17. Accrual of Claims. To the fullest extent permitted by Laws and Regulations, all causes of action arising under this Agreement will be deemed to have accrued, and all statutory periods of limitation will commence, no Page 5 of 8 (General Terms and Conditions – Public GIS) G:\00\00041\00041042\Contract\Pardeeville_GIS_26-27_Contract_wo_Scope.docx later than the date of Substantial Completion; or, if MSA’s services do not include Construction Phase services, or the Project is not completed, then no later than the date of Owner’s last payment to MSA. 18. Dispute Resolution. OWNER and MSA desire to resolve any disputes or areas of disagreement involving the subject matter of this Agreement by a mechanism that facilitates resolution of disputes by negotiation rather than by litigation. OWNER and MSA also acknowledge that issue s and problems may arise after execution of this Agreement which were not anticipated or are not resolved by specific provisions in this Agreement. Accordingly, both OWNER and MSA will endeavor to settle all controversies, claims, counterclaims, disputes, and other matters in accordance with the Construction Industry Mediation Rules of the American Arbitration Association currently in effect, unless OWNER and MSA mutually agree otherwise. Demand for mediation shall be filed in writing with the other party to this Agreement. A demand for mediation shall be made within a reasonable time after the claim, dispute or other matter in question has arisen. In no event shall the demand for mediation be made after the date when institution of legal or equitable proceedings based on such claim, dispute or other matter in question would be barred by the applicable statute of limitations. Neither demand for mediation nor any term of this Dispute Resolution clause shall prevent the filing of a leg al action where failing to do so may bar the action because of the applicable statute of limitations. If despite the good faith efforts of OWNER and MSA any controversy, claim, counterclaim, dispute, or other matter is not resolved through negotiation or mediation, OWNER and MSA agree and consent that such matter may be resolved through legal action in the court having jurisdiction as specified in this Agreement. 19. Exclusion of Special, Indirect, Consequential and Liquidated Damages. MSA shall not be liable, in contract or tort or otherwise, for any special, indirect, consequential, or liquidated damages including specifically, but without limitation, loss of profit or revenue, loss of capital, delay damages, loss of goodwill, claim of third parties, or similar damages arising out of or connected in any way to the Project or this contract. 20. Limitation of Liability. Neither MSA, its Consultants (if any), nor their employees shall be jointly, severally, or individually liable to the OWNER in excess of the amount of the insurance proceeds available. 21. Successors and Assigns. The successors, executors, administrators, and legal representatives of Owner and MSA are hereby bound to the other party to this Agreement and to the successors, executors, administrators and legal representatives (and said assigns) of such other party, in respect of all covenants, agreements, and obligations of this Agreement. Neither party may assign, sublet, or transfer any rights under or interest (including, but without limitation, claims arising out of this Agreement or money that is due or may become due) in this Agreement without the written consent of the other party, which shall not be unreasonable withheld, except to the extent that any assignment, subletting, or transfer is mandated by law. 22. Notices. Any notice required under this Agreement will be in writing, and delivered: in person (by commercial courier or otherwise); by registered or certified mail; or by e-mail to the recipient, with the words “Formal Notice” or similar in the e-mail’s subject line. All such notices are effective upon the date of receipt. 23. Survival. Subject to applicable Laws and Regulations, all express representations, waivers, indemnifications, and limitations of liability included in this Agreement will survive its completion or termination for any reason. 24. Severability. Any provision or part of the Agreement held to be void or unenforceable under any Laws or Regulations will be deemed stricken, and all remaining provisions will continue to be valid and binding upon Owner and MSA. 25. No Waiver. A party’s non-enforcement of any provision will not constitute a waiver of that provision, nor will it affect the enforceability of that provision or of the remainder of this Agreement. 26. State Law. This agreement shall be construed and interpreted in accordance with the laws of the State of Wisconsin. 27. Jurisdiction. OWNER hereby irrevocably submits to the jurisdiction of the state courts of the State of Wisconsin for the purpose of any suit, action or other proceeding arising out of or based upon this Agreement. OWNER further consents that the venue for any legal pro ceedings related to this Agreement shall be Sauk County, Wisconsin. 28. Understanding. This agreement contains the entire understanding between the parties on the subject matter hereof and no representations. Inducements, promises or agreements not embodied herein (unless agreed in writing duly executed) shall be of any force or effect, and this agreement supersedes any other prior understanding entered into between the parties on the subject matter hereto. 6 Village of Pardeeville GIS 2026 / 2027 Scope of Services Phases 200 & 300: Requested & Routine GIS Services (Support and Maintenance) As with previous years, this time is only charged when work is requested by staff or if maintenance is absolutely necessary to maintain your GIS usability. The following text details on -going support and maintenance for your GIS. Provide on-call GIS Technical Support Services for tasks authorized by the client. Support can include ArcGIS Online modification, configuration, training, or map updates. Other services could include data creation, PDF map creation and printing, or field work. This contract will serve multiple departments and requested services will be detailed separately on a single invoice. Client may request or determine tasks at contract term initiation or at any point within the term duration. MSA will provide detailed scope and cost estimates prior to commencement of tasks upon request. Occasionally, MSA staff must perform known, routine tasks, such as preparing data for maintenance and inspection tracking. Also, MSA staff may identify that maintenance is required to keep the GIS functional. In those occasions MSA will perform said maintenance as soon as possible. On the following page, costs are categorized and further broken out by sub-task that matches how they will be invoiced in the future. The following chart shows the GIS support & maintenance the village used over the last 2 7 months (Actual charges 1/22/2024 through 4/18/2026). Staff transition over that period has led the GIS to stagnate. The goal here is to revitalize GIS use at the village and ensure it meets staff needs. Phase/Task Requested GIS Services Actual Charges 1/22/24 - 4/18/26 Projected Charges 4/19/26 - 4/30/27 Projected Charges 5/1/27 - 12/31/27 200/201 Water Distribution $4,463.00 $2,000.00 $1,200.00 200/202 Wastewater $1,027.50 $500.00 $300.00 200/203 Stormwater $745.00 $500.00 $250.00 200/204 Streets $87.50 $0.00 $0.00 200/205 Sidewalks $0.00 $0.00 $0.00 200/206 Zoning $526.50 $400.00 $150.00 200/207 Forestry $172.50 $400.00 $150.00 200/208 Electric $257.50 $400.00 $150.00 200/209 Parks & Rec $0.00 $0.00 $0.00 200/210 Miscellaneous $0.00 $0.00 $0.00 Phase 200 Total $7,279.50 $4,400.00 $2,200.00 300/301 GIS Site Administration $2,965.00 $1,400.00 $900 300/302 County Data Maintenance $1,032.50 $500.00 $300 300/303 Map Creation $976.86 $500.00 $300 300/303 User Management $0.00 $0.00 $0.00 Phase 300 Total $4,974.36 $2,400.00 $1,500.00 GIS Support & Maint Grand Total $12,253.86 $6,800.00 $3,700.00 7 Phase 100: Planned GIS Projects The following tasks are larger GIS projects that were discussed with city staff. These tasks add specific tools to the city’s GIS to increase functionality and extend how staff use the technology. They are in addition to annual requested and routine GIS services (Support and Maintenance). PHASE 100 / TASK 101 Task 101: Training • Continue to train utility staff in 1–2-hour sessions upon request. o Specific training for staff to use the GIS system as discussed previously with city staff. o Length and number of sessions will depend on need, which will be reviewed regularly. o Sessions will be recorded and made available for City staff to download for their own use. TASK 101 COST: $1,000 Page 8 of 8 (Attachment B: Rate Schedule) G:\00\00041\00041042\Contract\Pardeeville_GIS_26-27_Contract_wo_Scope.docx ATTACHMENT B: RATE SCHEDULE Administrative ................................ ................................ ............................ $ 90 – $160/hr. Architects ................................ ................................ ................................ ... $ 90 – $208/hr. Community Development Specialists ................................ ......................... $144 – $208/hr. Digital Design ................................ ................................ ............................. $121 – $159/hr. Environmental Scientists/Geologists ................................ .......................... $116 – $203/hr. Geographic Information Systems (GIS) ................................ ...................... $105 – $203/hr. Housing Administration ................................ ................................ .............. $ 97 – $198/hr. Inspectors/Zoning Administrators ................................ ............................... $115 – $160/hr. IT Support ................................ ................................ ................................ .. $184 – $203/hr. Land Surveying ................................ ................................ .......................... $ 90 – $208/hr. Landscape Designers & Architects ................................ ............................. $ 90 – $231/hr. Planners................................ ................................ ................................ ..... $ 90 – $226/hr. Principals ................................ ................................ ................................ ... $230 – $330/hr. Professional Engineers/Designers of Engineering Systems ....................... $163 – $214/hr. Project Managers ................................ ................................ ....................... $126 – $259/hr. Real Estate Professionals ................................ ................................ .......... $147 – $203/hr. Staff Engineers ................................ ................................ .......................... $ 90 – $157/hr. Technicians ................................ ................................ ................................ $105 – $159/hr. Utility Treatment Operators ................................ ................................ ........ $ 90 – $190/hr. Labor rates represent an average or range for a particular job classification. These rates are in effect until December 31, 2 026. REIMBURSABLE EXPENSES (effective April 19, 2026) Building Inspection Permit Management ................................ $25/permit Copies/Prints ................................ ................................ . Rate based on volume Specs/Reports ................................ ............................... $10 Copies ................................ ................................ ........... $0.20/page | $0.13/page for DOT Plots ................................ ................................ .............. $0.01/sq.in. Flash Drive ................................ ................................ .... $10 Dini Laser Level ................................ ................................ ..... $85/per day | $85/day for DOT Drone Flight ................................ ................................ ........... $375/flight | $250/flight for DOT Geodimeter ................................ ................................ ............ $30/hour GPS Equipment ................................ ................................ ..... $20/hour | $18/hour for DOT GPS R2 Equipment ................................ ............................... $20/hour | $18/hour for DOT Mailing/UPS ................................ ................................ ........... At cost Mileage – Reimbursement ................................ ..................... IRS Rate – IRS Rate + $5/day Mileage – MSA Vehicle ................................ .......................... $0.77/mile | $0.77/mile for DOT Nuclear Density Testing ................................ ......................... $45/day | $45/day for DOT Organic Vapor Field Meter ................................ ..................... $100/day PC/CADD Machine ................................ ................................ Included in labor rates Robotic Survey Equipment ................................ ..................... $20/hour | $14/hour for DOT Stakes/Lath/Rods ................................ ................................ ... At cost Travel Expenses, Lodging, & Meals ................................ ....... At cost Traffic Counting Equipment & Data Processing...................... At cost Expense rates represent an average or range for a particular category and are subject to change to match incurred cost in real time . STATE OF WISCON S IN VILLAGE OF PARDEEVILLE COLUMBIA COUNTY RESOLUTION NO. R2 6 -0 5 A RESOLUTION APPROVING A CONDITIONAL USE PERMIT FOR THE PARDEE PARK (DOG PARK) OWNER: KASIDI BOGE PARCEL #: 11171 -297.07 WHEREAS , the Village of Pardeeville has received an application from Kasidi Boge for a Conditional Use Permit to operate The Pardee Park (Dog Park) on property identified as Parcel #11171 -297.07 within the Village of Pardeeville; and WHEREAS , the proposed use has been reviewed in accordance with the Village of Pardeeville Zoning Ordinance requirements for conditional uses, including but not limited to: land use compatibility, public health and safety considerations, parking, fencing, nuisance mitigation, hours of operation, and impacts on neighboring properties; and WHEREAS , a duly noticed public hearing was held before the Village Plan Commission, during which public input was received and considered; and WHEREAS , the Plan Commission recommended approval of the Conditional Use Permit with conditions deemed necessary to protect the public interest and ensure compliance with Village ordinances; and WHEREAS , the Village Board finds the proposed conditional use consistent with the Village ’s Comprehensive Plan and beneficial to the community by providing a designated recreational area for dogs and their owners. NOW, THEREFORE, BE IT RESOLVED by the Village Board of the Village of Pardeeville, Columbia County, Wisconsin, that: 1. The Conditional Use Permit for The Pardee Park (Dog Park) submitted by Kasidi Boge , for property identified as Parcel #11171 -297.07 , is hereby APPROVED . The approval is subject to the following conditions: • Installation and ongoing maintenance of secure perimeter fencing. • Posting of park rules and hours at the entrance. • Provision and regular maintenance of dog -waste disposal stations. • Compliance with Village nuisance ordinances related to noise, cleanliness, and public safety. • Any additional conditions imposed by the Plan Commission or Village Board. 2. The Petitioner shall promptly reimburse the Village for all costs and expenses incurred by the Village in connection with the review and approval of the matters herein, including, but not limited to, the cost of professional services incurred by the Village for the review and preparation of required documents, attendance at meetings, or other related professional services. 3. The Conditional Use Permit shall remain valid unless revoked for cause in accordance with Village ordinances or abandoned by the owner/operator. BE IT FURTHER RESOLVED that this Resolution shall take effect immediately upon its adoption. Adopted by the Board of Trustees of the Village of Pardeeville on this _______ day of ______ _ ___________, 202 6 . Angela Engelmann , Village President ATTEST: Kim Bradley , Village Clerk VILLAGE OF PARDEEVILLE INVESTMENT POLICY Adopted July 1, 2026 1.0 GENERAL PURPOSE AND POLICY The Investment Policy sets forth the guidelines and objectives for the investment of public funds held by the Village of Pardeeville (the “Village”). The primary goal of this policy is to establish a framework to ensure the Village’s funds are invested in a prudent, transparent, and efficient manner; maximizing return on investment while minimizing risk and ensuring adequate liquidity to meet the Village’s financial obligations. The Investment Policy shall conform with all applicable federal, state and other legal requirements. 2.0 SCOPE This policy applies to those funds that are under the authority of the Village. Financial assets of funds not under the authority of the Village are administered in accordance with a separate policy. Financial assets of all other funds may be administered in accordance with this policy but are not required to. 3.0 GENERAL OBJECTIVES 3.1 Safety Investments shall be undertaken in a manner that seeks to ensure the preservationof capital in individual investments and the overall portfolio. The objective will be to mitigate credit risk, interest rate risk and custodial risk. 3.1.1 Credit Risk The Village will minimize credit risk, which is the risk of loss due to the failure of the security issuer or backer, by: • Limiting investments to the types of securities permitted under Wisconsin State Statute 66.0603. • The Village shall approve, by resolution, the public depositories that are deemed appropriate for use under Wisconsin and Federal law. • Diversifying the investment portfolio so that the impact of potential losses from any one type of security or from any one individual issuer will be minimized. 3.1.2 Interest Rate Risk The Village will minimize interest rate risk, which is the risk that the market value of securities in the portfolio will fall due to changes in market interest rates, by: • Structuring the investment portfolio so that securities mature to meet cash requirements for ongoing operations, thereby avoiding the need to sell securities on the open market prior to maturity. 3.1.3 Custodial Risk The Village will minimize custodial risk, which is the risk that in the event of a financial institution failure, the Village deposits may not be returned to it, by: • Maintaining a list of public depositories, financial institutions and broker/dealers authorized to provide deposit and investment services as per Wisconsin State Statute 34.05. • All public depositories, financial institutions and broker/dealers authorized to provide deposit and investment services must be in good standing with state and federal regulatory agencies. 4.0 LIQUIDITY The investment portfolio shall remain sufficiently liquid to meet all operating requirements that may be reasonably anticipated. Investment portfolios will be structured so that securities mature concurrent with cash needs to meet anticipated demands. Alternatively, a portion of any portfolio may be placed in money market mutual funds or local government investment pools (LGIP) authorized and permissible under Wisconsin State Statutes which offer same-day liquidity for short term funds. 5.0 YIELD Investment portfolios shall be designed with the objective of attempting to attain a market rate of return throughout budgetary and economic cycles, taking into account investment risk constraints and liquidity needs. Return on investment is of secondary importance compared to the safety and liquidity objectives described above. Securities shall generally be held until maturity with the following exceptions: • A security with declining credit quality may be sold prior to maturity to minimize loss of principal. • Liquidity needs of the Village require a security or securities to be sold prior to maturity. • A security swap would improve the safety and yield of the overall portfolio. With the exception of cash accounts, or investments purchased and managed on behalf of the Village through an approved investment advisor, all investments will be selected on the basis of competitive quotations. Investments purchased directly through an approved broker/dealer or depository institution should include a minimum of two price quotes/bids to seek best pricing execution. Investments should settle to a custodial safekeeping account titled in the name of the Village. 6.0 STANDARDS OF CARE 6.1 Prudence The standard of prudence to be used by investment officials shall be the “prudent person” standard, which states “investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived” and shall be applied in the context of managing an overall portfolio. Investment officers acting in accordance with written procedures and this Investment Policy and exercising due diligence shall be relieved of personal responsibility for an individual security’s credit risk or market price changes, provided deviations from expectations are reported in a timely manner and the liquidity and the sale of securities are carried out in accordance with the terms of this policy. Notwithstanding any other provision of law, the Finance Director (or designee) who deposits public money in any authorized public depository, in compliance with Wisconsin State Statute 34.05 is, under the provisions of Wisconsin State Statue 34.06, relieved of any liability for any loss of public monies which results from the failure of any public depository to repay the public depositor the full amount of its deposits, thus causing a loss as defined in Wisconsin State Statute 34.01(2). 6.2 Ethics and Conflicts of Interest Village officers and employees involved in the investment process shall refrain from personal business activity that could conflict with the proper execution and management of the investment program, or that could impair their ability to make impartial decisions. Officers and employees shall refrain from undertaking personal investment transactions with the same individual with whom business is conducted on behalf of the Village. 6.3 Delegation of Authority Management and administrative responsibility for the investment program of the Village is entrusted to the Finance Director under the direction of the Village Board. Individuals authorized to engage in investment transactions on behalf of the Village are the Finance Director, Treasurer or those individuals designated by the Finance Director or Village Board. 6.4 Authorized and Suitable Investments Authorized investments include any investment stipulated in Wisconsin State Statue 66.0603 (1m) with limitations noted below: • Debt service reserve fund investments specifically for use toward General Obligation debt shall be further restricted to those permissible as per Wisconsin State Statute 67.11. 7.0 INTERNAL CONTROLS The Director of Finance shall establish a system of internal controls designed to prevent losses of Village funds arising from fraud, misrepresentation by third parties, unanticipated changes in financial markets, employee error or imprudent actions by employees. Internal controls shall address: • Separation of transaction authority from accounting and record keeping. • Clear delegation of authority to subordinate staff members. • Written confirmation of transactions for investments and wire transfers. • Dual authorizations of wire transfers. • Development of a wire transfer agreement with the lead bank and third-party custodian. • Investment and interest earnings will be recorded in the Village accounting records based on generally accepted government accounting procedures. 8.0 COLLATERALIZATION Depository accounts or Certificates of Deposit that exceed FDIC/NCUA insurance limits and/or coverage limits specified in Wisconsin State Statute 34.08(1)(2) shall require collateral valued at 102% of the principal and accrued interest. Conditions of the collateral arrangement will be detailed in a “Security Agreement” between the depository financial institution and the Village. Collateral pledged for this purpose, will be held by a third-party custodian, in the Village’s name, and evidenced by a “Tri-Party” agreement between the depository financial institution, the Village, and the custodian. Evidence of ownership must be detailed in a safekeeping receipt supplied to the Finance Director. Collateral shall be limited to Letters of Credit issued through the Federal Home Loan Bank of Chicago naming the Village as designated beneficiary, or pledged securities of the U.S. Treasury and its agencies. Collateral substitution(s) must be authorized by the Village. 9.0 INVESTMENT PARAMETERS 9.1 Diversification It is the policy of the Village to diversify its investment portfolio. Investments shall be diversified by: • Limiting investments to avoid over concentration in securities from a specific issuer, industry or business sector, excluding U.S. Treasury obligations. • Investing in securities with varying maturities. • Continuously investing a portion of the investment portfolio in readily available funds such as local government investment pools, money market accounts or money market mutual funds permissible under Wisconsin State Statute. 10.0 REPORTING The Finance Director shall present a monthly report on the investment program and investment activity to the Village Board. The report shall include a management summary displaying the status of the investment portfolio and shall be prepared in a manner that will allow the Village Board to determine if investment activities during the reporting period conform to this Investment Policy. 11.0 POOLING OF CASH Except where otherwise provided by the Village Board, the Finance Director is authorized to pool the cash of various funds to maximize investment earnings where it is advantageous and prudent to do so. Investment income will be allocated to the various funds based on the pro rata portion of each fund. STATE OF WISCON S IN VILLAGE OF PARDEEVILLE COLUMBIA COUNTY RESOLUTION NO. R2 6 -0 7 VILLAGE OF PARDEEVILLE A RESOLUTION ADOPTING THE BUDGET SCHEDULE POLICY AND PROCEDURES WHEREAS , the Village of Pardeeville ( “ Village ” ) is responsible for maintaining a strong and stable financial condition in order to provide high -quality services to its residents; and WHEREAS , the Village Board recognizes the need to formally establish clear Budget Schedule Policy and Procedures to guide annual budget planning, public transparency, long -term financial stability, and responsible stewardship of public resources, as outlined in the document title Budget ; and WHEREAS , the Budget Policy sets forth a defined purpose to ensure the budgeting process supports strong financial management, operational effectiveness, and service delivery for the community; and WHEREAS , the Budget Principles outlined in the policy provide that: • The annual budget serves as a primary communication tool demonstrating accountability in the use of public funds; • Budgeting decisions focus on measurable outcomes, results, and continual monitoring of financial condition; • The budgeting process encourages participation from citizens, Trustees, staff, and stakeholders and meets all required statutory public notice and discussion requirements; • The budget incorporates long -term planning, management strategies, and alignment of departmental spending with organizational goals; and • The Village will maintain transparency by publishing the full budget on the Village website; and WHEREAS , the Budget Process defined in Budget includes strategic planning, preparation of a Five -Year Financial Forecast, development of a Long -Term Capital Improvement Plan, balanced budget requirements, monthly monitoring of performance, and procedures for budget adjustments and amendments, consistent with Wisconsin State Statutes ; and WHEREAS , the Policy sets forth the revenue, expenditure, and capital asset management principles necessary to maintain a sound fiscal foundation, including maintaining a diverse revenue mix, avoiding overreliance on one -time revenues, regularly reviewing fees for service, and ensuring adequate financial reserves for emergencies and long -term obligations ; and WHEREAS , the Budget Schedule Policy and Procedures also establish standards for capital project planning, cost -benefit evaluation, lifecycle cost analysis, funding availability, and responsible management of multi -year projects; and WHEREAS , the Village Board finds that adoption of this policy is essential to supporting transparency, sound financial planning, consistency in annual budgeting, and long -term stability for the Village. NOW, THEREFORE, BE IT RESOLVED, by the Village Board of the Village of Pardeeville that the Budget Schedule Policy and Procedures adopted July 1, 2026, as described i n Budget , are hereby formally adopted as the governing framework for the development, administration, monitoring, and amendment of the Village ’s annual budget . BE IT FURTHER RESOLVED, that the Finance Director/Treasurer, Village President, Department Heads, and all Village officials shall administer the annual budget process in accordance with this policy and applicable Wisconsin State Statutes. BE IT FURTHER RESOLVED, that this Resolution shall take effect immediately upon its passage and approval. Adopted this ___ day of __________, 2026. Village President Village Clerk VILLAGE OF PARDEEVILLE BUDGET SCHEDULE POLICY AND PROCEDURES Adopted 07/01/2026 A. Purpose The Village of Pardeeville’s Budget Policy establishes guidelines that are designed to maintain a Village with a strong financial condition while servicing the needs of its residents. B. Budget Principles The annual budget process shall be based on principles that enable the Village to provide services in a cost-effective manner in both good times and in periods of sustained economic downturn and uncertainty. These principles include: 1. The Village shall publish an annual budget which serves as a communication tool, demonstrating the Village’s accountability for the sources and uses of public funds. 2. The focus of budget decisions will be on results and outcomes. The Village will continually monitor its financial condition, performance relative to the adopted budget, and stakeholder satisfaction with programs and services and make adjustments as needed. 3. The budget shall be designed to promote involvement from citizens, Village Trustees, staff, and other interested stakeholders. The annual budget shall be provided in its entirety on the Village’s website, and the Village will annually comply with statutory requirements for public discussion and deliberation on the budget. 4. The Village budget shall reflect a long-term perspective and incorporate policies and management strategies to achieve the Village’s long-term goals. 5. The Village budget process shall identify broad organizational goals and link the departmental spending plans directly to the accomplishment of these goals. C. Budget Process The Village of Pardeeville has adopted the budget system for managing Village finances in accordance with Wisconsin State Statutes. The budget process consists of activities that encompass the development, implementation and evaluation of the budget process, including: 1. Strategic Plan - the President, Trustees, Finance Director/Treasurer, and Department Heads conduct a strategic planning session. This is designed to establish broad goals that provide overall direction for the government. These goals serve as a framework for decision making. The strategic plan shall include the identification of opportunities and challenges for government services, capital assets, and management. 2. Five-Year Financial Forecast - the Village shall prepare a five-year financial forecast on an annual basis. The forecast will combine a forecast of revenues and expenditures into a five-year model. The purpose of this forecast is to identify major policy issues and challenges prior to the preparation of the annual budget. 3. Long Term Capital Improvement Plan - the Village shall prepare a five-year capital improvement plan and update it annually. The plan will prioritize all anticipated capital projects and in conjunction with the five-year financial forecast, determine availability of funding. 4. Budget Preparation - The Finance Director/Treasurer is responsible for coordinating the overall preparation and administration of the Village budget. The Department Heads have primary responsibility for formulating budget proposals that support the priorities and direction provided by the Village Board. The Finance Director/Treasurer will assist the Department Heads in identifying budget problems, formulating solutions and alternatives, and implementing any necessary corrective actions. 5. Balanced Budget - the Village shall adopt a balanced operating budget, which is defined as a budget where projected revenues are equal to budgeted expenditures within the current fiscal period. In certain instances, the Village may plan to use reserves to fund an item outside of the normal scope of operations. The reserve balance must remain in accordance with the levels established as part of the Village Fund Balance Policy. Capital projects funds and other projects funded from existing resources (e.g., fund balances) are excluded from this policy. 6. Budget Calendar - the Village Board will adopt a Budget, including a budget for all funds utilized by the Village in accordance with the budget schedule below. The Village Board Public Meetings will be properly noticed in accordance with Wisconsin State Statutes. (See exhibit A) *Please note that meeting dates are subject to change and will update annually. * a. Black: Internal Meetings b. Red: Village Board Meetings c. Green: Key WI Dept. of Revenue and Transportation Dates/Form 7. Budget Monitoring - the Finance Director/Treasurer will maintain a system for monitoring the Village’s budget performance. Interim financial reports comparing actuals against budgeted revenues and expenditures in the current fiscal period shall be reviewed with the Village Board on a monthly basis. The Finance Director/Treasurer will also provide monthly reports comparing actuals against budgeted revenues and expenditures in the current fiscal period to Department Heads. The Department Heads have primary responsibility for ensuring their departments stay within their annual adopted budget. 8. Budget Adjustments and Amendments - during the course of the year, the Village may determine that a significant individual purchase or other unplanned event may cause a budgeted account to exceed the budgeted amount. The Village may adjust the original budget using one of the following methods: a. Budget adjustment - this involves a reallocation of existing appropriations and does not change the Fund’s overall budget. Department Heads are authorized to delete, add to, change or create subclasses within object classes budgeted previously to the department, subject to the prior approval of the Village Board b. Budget amendment - this provides an addition to, or reduction of, existing budget authority which results in a change to the fund’s bottom line. This type of change requires a resolution that amends the original budget and states the sources of funding for the incremental change. D. Revenue Policies The Village must be sensitive to the balance between the need for services and the Village’s ability to raise fees, charges, and taxes to support those services. The Village revenue estimates are to be conservatively forecasted and include the following principles: 1. Mix of revenues - the Village should strive to maintain a stable and diverse mix of revenues in order to balance the sources of revenue and protect against short-term fluctuations in any one revenue source. 2. Charges for services - the Village shall have fees for services that benefit specific users established in such a manner which fully support all direct and indirect costs associated with providing the service. Departments that impose fees or service charges should prepare and periodically update cost-of-service studies for such services. 3. One-time revenues - the Village shall avoid the use of one-time or otherwise intermittent revenues to support on-going operational costs. 4. Grant Agreements - the Village shall explore the award of various local, State and/or Federal grants to support one-time capital or non-recurring expenditures. Prior to application and again prior to acceptance, the Village will review the grant agreement to ensure matching requirements are reasonable and attainable and ensure compliance with regulatory requirements is possible. 5. Monitoring changes - the Village will monitor changes in key revenues on, at a minimum, a quarterly basis, and report on significant changes in collections or emerging trends. E. Operating Expenditure Policies It is important that the Village maintain an adequate and effective cost analysis and containment program. 1. Public Stewardship - the Village shall maintain a level of expenditures which will provide for the public well-being and the safety of the residents of the community. 2. Current resources - the Village shall strive to pay for current operating expenses from available operating revenues. 3. Full cost allocation - the Village budget shall reflect the full cost of providing services and avoid practices which balance current costs at the expense or detriment of future years, such as deferring or postponing necessary expenses. 4. New programs and services - the Village should avoid the implementation of new programs or services without the identification of a dedicated revenue stream to pay for them. 5. Employee Staffing - the Village shall allocate staff and resources necessary to safely, effectively and efficiently meet the needs of its citizens. Any changes to staffing and resource levels shall be consistent with the overall goals and priorities of the Village Board. F. Capital Assets The capital assets of the Village and their condition are critical to the quality of services provided and are therefore an important part of determining whether the needs and priorities of stakeholders can be met. The Village maintains a five-year capital improvement plan which serves as an integral part of budget preparation. 1. Capital replacement - the budget shall provide a systematic approach for the replacement of Village equipment and infrastructure; which include funding replacement of these assets over their anticipated useful life. The Village should assess the issues, challenges and opportunities affecting the provision of capital assets in the future, including community needs and priorities, the impact of deferred maintenance, funding issues, changes in technology, and any legal or regulatory changes. 2. Capital project proposals - the Village should include project cost estimates for the Capital Budget that are based upon a thorough analysis of the project and are expected to be as reliable as the level of detail known about the project. 3. Operating cost impact - Proposals shall include all reasonable attainable cost estimates for operating and maintenance costs necessary for the life cycle of the asset. 4. Budget cost - capital projects will be budgeted at the full estimated cost of completing the project, or unique phase for larger projects, in the year the project is expected to be started. 5. Contingencies - the Village shall include a reasonable amount for contingencies for each project award in the budgeted amount. The amount set aside shall correspond with industry standards and shall not exceed 10%. 6. Multi-year projects - capital projects that are not expensed during the budget period may be re-budgeted or carried over to the next fiscal period. Multi-year projects with unexpended funds will be carried over to the next fiscal period. 7. Capital project funding - a capital project will not be budgeted unless there is a reasonable expectation that funding is available. G. Reserves The Village will maintain adequate reserves in order to reduce the potential need to borrow to fund operations or abruptly reduce services during periods of economic downturn or other emergencies. It will also place resources into reserve for long-term capital needs and pension obligations. To accomplish these goals, the Village has specified specific reserve requirements in several funds. These detailed requirements are incorporated in the Village Fund Balance Policy. H. Village Policies: 1. Capitalization Policy 2. Investment Policy 3. Fund Balance Policy Exhibit A Adopted 07/01/2026 Date Title Description Wednesday: 07/01/2026 Village Board Monthly Meeting The Village Board session on the Employee Handbook, Personnel Projections and Compensation. Direction to Department Heads. Monday 07/13/2026 Budget Kickoff The Finance Director will prepare a budget kickoff packet that will include the budget calendar, historical financial information, departmental budget worksheets and salary/benefit estimates. Monday 07/20/2026 Revenue Estimates Finance Director provides current year revenue trends and revenue estimates for the 2027 budget year. Monday 07/27/2026 Department Head Budget Formation Department Heads are responsible for the development of the department budgets. Each Department Head will meet with the Finance Director to review their budget. Thursday 07/30/2026 Revenue Review Finance Director reviews the revenue amounts with Department Heads to discuss potential cost savings measures and overall financial goals. Review fee schedule. Friday 07/31/2026 WI DOR Calendar DOR releases preliminary equalized, TID Statement of Changes and net new construction values for review. Wednesday 08/05/2026 Village Board Meeting Village Board session on Capital Improvement Planning, Impact Fees, Review Policies (Capitalization, Investment, Fund Balance) and Village Fee Schedule, Employee Handbook, Personnel Projections, Compensation, and Capital Improvements Monday 08/10/2026 Committee Review (Preliminary) Draft budgets for Public Works, Election, Village Hall, and Parks due to Finance Director. Thursday, 08/20/2026 WI DOR Calendar DOR posts on website: County and Municipal Certificates of Equalized Value. Monday 08/31/2026 Committee Review (Final) Final budgets for Public Works, Election, Village Hall, and Parks due to Finance Director. Wednesday 09/02/2026 Village Board Meeting Budgets presented to the Village Board. Workshops held in order to analyze the entire document. Department Heads present their budgets. Board provides input and direction. Friday 09/04/2026 WI DOR Calendar DOR posts on website: County and Municipal Levy Limit Worksheets. Tuesday 09/15/2026 WI DOR Calendar DOR posts on website: 2027 original estimate shared revenue and expenditure notices. Monday 09/21/2026 WI DOR Calendar DOR posts on website: Municipal Debt Limit Report. Monday 10/05/2026 WI DOR Calendar DOR begins production of equated manufacturing assessment rolls and final Statement of Assessments Wednesday 10/07/2026 Village Board Meeting Draft Budgets presented to the Village Board. October 12 notice of hearing published at least 15 days prior to the hearing. To the paper on October 6th and published in the paper October 12. Monday 10/12/2026 Budget Availability The preliminary budget detail is available for public inspection, 15 days before hearing. Wednesday 11/04/2026 Village Board meeting Finance Director presents the final budget to the Village Board. Board considers adoption 2027 budget and fee schedule. STATE OF WISCON S IN VILLAGE OF PARDEEVILLE COLUMBIA COUNTY RESOLUTION NO. R2 6 -0 7 VILLAGE OF PARDEEVILLE A RESOLUTION ADOPTING THE VILLAGE OF PARDEEVILLE INVESTMENT POLICY WHEREAS , the Village of Pardeeville ( “ Village ” ) is responsible for the prudent management of public funds entrusted to its care; and WHEREAS , the Village Board recognizes the need for a clear, comprehensive Investment Policy to ensure that all investment activities are conducted with the highest standards of safety, transparency, and accountability; and WHEREAS , the proposed Investment Policy , dated July 1, 2026 , establishes guidelines for the investment of Village funds, including but not limited to: • Ensuring the preservation of capital as the primary investment objective; • Minimizing risks associated with credit, interest rate fluctuations, and custodial arrangements; • Maintaining sufficient liquidity to meet the Village ’s operational and financial obligations; • Achieving a reasonable rate of return within acceptable risk parameters; • Establishing standards of prudence, ethics, internal controls, and authorized investments; • Providing for diversification of investments, monthly reporting, and the pooling of cash where appropriate; and WHEREAS , Wisconsin State Statutes including, but not limited to, §§ 34.05, 34.06, 34.08, 66.0603, and 67.11 authorize and regulate municipal investment practices, and the proposed Investment Policy incorporates these statutory requirements; and WHEREAS , the Village Board finds that adoption of this Investment Policy is necessary and in the best interest of the Village to ensure sound financial management practices. NOW, THEREFORE, BE IT RESOLVED by the Village Board of the Village of Pardeeville that the Investment Policy dated July 1, 2026 is hereby adopted as the official policy governing the investment of all Village funds under its authority. BE IT FURTHER RESOLVED that the Village Finance Director, Treasurer, and other authorized individuals shall administer the Village ’s investment program in full compliance with this policy and all applicable state and federal laws. BE IT FURTHER RESOLVED that this Resolution shall take effect immediately upon its passage and approval. Adopted this ___ day of __________, 2026. Village President Village Clerk VILLAGE OF PARDEEVILLE CAPITALIZATION POLICY Adopted July 1, 2026 1.0 GENERAL PURPOSE AND POLICY The purpose of this policy is to establish general guidelines for the proper accounting, capitalization, depreciation, and tracking of the Village ’s fixed assets (capital assets). This policy establishes the minimum cost value (capitalization amount) that shall be used to determine the capital assets including infrastructure assets that are to be recorded in the Village ’s annual financial statements. This policy also addresses other considerations for recording and depreciating fixed assets. 2.0 CATEGORIES Capital assets include land and land improvements, buildings and building improvements, machinery and equipment, construction work in progress, infrastructure, and all other tangible or intangible assets that are used in operations that have initial useful life of at least one year. 3.0 GENERAL GUIDELINES 3.1 Capitalization Threshold All the capital assets are valued and reported at historical cost or estimated historical costs if actual amounts are unavailable. The cost of a capital asset includes the acquisition price plus the expenditures necessary to place the asset in its intended location and condition for use. Donated or contributed assets are recorded at their estimated acquisition value at the date of donation. (See A ttachment A)  Generally, repairs will not qualify for changing the initial capitalized value. Only major replacements of components and/or additions, which significantly change the initial capitalized value or significantly extend the expected useful life of any capitalized item shall be considered in order to substantiate any subsequent year value change of an asset maintained within the Village ’s Record of Capital Assets.  For computer equipment, initial operating software shall be included but subsequent operating software and application software shall be excluded.  Capital asset value thresholds for capitalization are to be applied to individual capital assets. Group purchases of similar capital assets that are $7500 or greater in the a g gregate should be capitalized if they meet the other capitalization requirements set forth within this policy. Group purchases of similar capital assets that are less than $7500 in the aggregate , shall be reviewed by the Finance Director (or designee) on a case-by-case basis to determine if capitalization is necessary. 3.2 Useful Life The Village will consider the following when determining the useful life of an asset:  The length of time these assets have historically lasted  A nticipated changes in technology  Specific asset use  Maintenance practices – among Village departments, similar assets may be assigned different useful lives, depending on asset use and maintenance (See Attachment B) The useful lives of capital assets will be reviewed periodically, and adjustments will be made as necessary. 3.3 Improvements vs. Maintenance Costs With respect to asset improvements, costs at or over the capitalization threshold shall be capitalized if:  T he estimated useful life of the asset is extended by more than 25%, or  The cost results in an increase in the capacity of the asset, or  The efficiency of the asset is increased by more than 10% Improvements that do not meet these criteria should be expensed as repair and maintenance. 3.4 Salvage Value The salvage value of general capital assets is deemed to be immaterial to the financial statements. Therefore, generally the Village will not record salvage value on general capital assets. 3.5 Depreciation Depreciation of all exhaustible capital assets is recorded as an allocated expense in the statement of activities, with accumulated depreciation reflected in the statement of net position. Depreciation is provided over the asset ’s estimated useful life using the straight-line method of depreciation. 3.6 Dedicated Assets Required installation of public improvements by a Developer, including but not limited to storm sewers, storm water management measures, streets, curb and gutter, streetlights, street signs and sidewalks will be dedicated to the Village upon completion. Recording of infrastructure assets will be made on the basis of actual costs, including all ancillary costs, based on vendor invoice or other supporting documentation provided by the Developer as of the date of dedication (donation). 3.7 Inventory Control To maintain adequate control and safeguards over Village property, Department Heads will develop and maintain an appropriate inventory list or record keeping system, to account for assets which do not meet the capitalization threshold. Periodic audits will be performed by staff to verify that items listed on the inventory report are still located on Village property and available for Village use. Examples include small tools, small equipment, office equipment, public works supplies, etc. Attachment A – Capitalization Threshold For fixed assets that individually cost $7,500 or more with an expected useful life greater than one year. FIXED ASSET CATEGORY ILLUSTRATIVE ITEMS AND THRESHOLD Furniture Chairs, tables, bookcases, file cabinets or other furniture items. Office Equipment and Computers Large computers, personal computers (PCs), Chromebooks, printers, electronic voting machines, copiers, etc. Infrastructure Streets , curb & gutter, public right-of-way, streetlight systems, bridges, storm sewers, retaining walls, trails and culverts. Building and Improvements Permanent Structures, building mechanical equipment, parking lots and lighting. Motorized Road Vehicles and Equipment All vehicles and equipment. All permanent or semi-permanent attachments shall be included, e.g., snowplows , salt spreaders, etc. Motorized Non-Road Equipment All equipment (i.e. air compressors, etc.) Other Non-Motorized Equipment Equipment, not attached to or associated with motorized (playground equipment/structures). Attachment B – Useful Lives ASSET TYPE CAPITALIZED USEFUL LIFE EXPENSED Buildings and Building Improvements New construction, 50%+ remodeling 40 years General maintenance, minor remodeling, etc . Furniture and Office Equipment New Purchases 5-15 years Repairs Land Inexhaustible Land Improvements (fencing , lighting, paving, playgrounds , etc.) New Purchases 20 years Repairs Vehicles New Purchases 10-12 years Repairs Infrastructure – Road Base and Surface New Construction 40 years Repairs, sealing, crack filling, patching, etc. Infrastructure – Curb, Gutter and Sidewalk New Construction 40 years Repairs Infrastructure – Street Lights New Construction 40 years Repairs Infrastructure – Road Surface Overlay of existing improvement 15-20 years Repairs, sealing, crack filling, patching, etc . Machinery & Equipment New Purchases 5-15 years Repairs Machinery & Equipment – Lawn Mowers New Purchases 5 -8 years Repairs Utility Infrastructure –Storm Sewer New Construction 20 years General maintenance Utility Infrastructure –Water Distribution Systems New Construction Follow PSC General maintenance Utility Infrastructure –Water Storage System & Pumps New Construction Follow PSC General maintenance Utility Infrastructure –Building and Water Tower Improvements Improvements Follow PSC General maintenance Utility Infrastructure –Sewer New Construction 20-75 years General maintenance *Note the Village of Pardeeville refers to the State of Wisconsin Department of Transportation Highway Maintenance Manual, Chapter 02 Administration, Section 25 Cost Invoicing, and Subject 50 Classified Equipment Rates for Useful Life (Estimated Life). STATE OF WISCON S IN VILLAGE OF PARDEEVILLE COLUMBIA COUNTY RESOLUTION NO. R2 6 -0 8 VILLAGE OF PARDEEVILLE A RESOLUTION ADOPTING THE VILLAGE OF PARDEEVILLE CAPITALIZATION POLICY WHEREAS , the Village of Pardeeville is responsible for the proper stewardship, financial reporting, and management of its capital assets; and WHEREAS , the Village recognizes the need for a clear and consistent Capitalization Policy to ensure appropriate accounting, capitalization, depreciation, tracking, and internal control of capital assets; and WHEREAS , the Capitalization Policy dated July 1, 2026, establishes:  The minimum capitalization threshold for fixed assets;  The categories of capital assets, including land and land improvements, buildings, equipment, infrastructure, and construction in progress;  Standards for determining useful life, valuation, improvements versus maintenance, salvage value, depreciation methods, dedicated assets, and inventory control; and WHEREAS , the Village finds that adopting this policy will enhance financial accuracy, support compliance with accounting standards, and ensure consistent application across all departments. NOW, THEREFORE, BE IT RESOLVED by the Village Board of the Village of Pardeeville, Columbia County, Wisconsin, that the document titled “ Village of Pardeeville Capitalization Policy, ” adopted July 1, 2026, and included as an attachment to this resolution, is hereby formally approved and adopted as the official Capitalization Policy of the Village of Pardeeville. BE IT FURTHER RESOLVED that all Village departments shall comply with the provisions of this policy, including:  Applying the capitalization threshold to individual and qualifying grouped assets;  Recording assets at historical or estimated cost;  Following useful -life guidelines and depreciation standards;  Identifying and recording dedicated infrastructure assets;  Maintaining required departmental inventory controls for non -capitalized assets. BE IT FINALLY RESOLVED that this policy shall remain in effect until amended or repealed by future action of the Village Board. Adopted this ____ day of ________________, 2026. VILLAGE OF PARDEEVILLE By: __________________________________ Village President ATTEST: Village Clerk VILLAGE OF PARDEEVILLE GOVERNMENTAL FUND BALANCE POLICY Adopted December 19, 2024 1.0 GENERAL PURPOSE AND POLICY The Village of Pardeeville recognizes the need to establish a fund balance policy to maintain an operating reserve in the General Fund to achieve the following:  Hold adequate working capital to meet cash flow needs during the fiscal year Reduce the need for short term borrowing  Serve as a safeguard for unanticipated expenditures of the Village of Pardeeville  Show fiscal responsibility to maintain a high credit rating, which will help reduce future borrowing costs Any excess revenues and other financing sources over expenditures and other financing uses at the end of the fiscal year will be added to the General Fund unassigned fund balance. Pardeeville will work to achieve and then maintain an unassigned fund balance in the General Fund to provide for unanticipated expenses of a non-recurring nature. The General Fund unassigned fund balance is not intended to be used for recurring costs, which should be included in the operating budget. Pardeeville ’s long-term goal is to maintain an unassigned General Fund balance that would alleviate the need to borrow short-term for operation cash flow needs. 2.0 SCOPE This policy applies to the General Fund which includes the General Operating fund, Parks , DPW (water, sewer, electric), . 3.0 TARGET LEVEL It is Pardeeville ’s goal to maintain a General Fund unassigned fund balance at a range of not less than 25% to 30% of the current operating budget. Unassigned fund balance in the General Fund that exceeds this goal may be used for one-time expenditures or unforeseen costs (e.g., uninsured damages). 4.0 CLASSIFICATIONS Government fund equity is classified as fund balance. Governmental fund balance amounts will be reported in conformance with Generally Accepted Accounting Principles (GAAP). Fund balance for governmental funds should be reported in classifications that comprise a hierarchy based primarily on the extent to which the government is bound to honor constraints on the specific purposes for which amounts in those funds can be spent. 4.1 Non-Spendable Fund Balance Resources which cannot be spent because they are either a) not in spendable form or; b) legally or contractually required to be maintained intact. 4.2 Restricted Fund Balance Resources with constraints placed on the use are either (a) externally imposed by Creditors (such as through debt covenants), Grantors, Contributors, or laws or regulations of other governments or (b) imposed by law through constitutional provisions or enabling legislation. 4.3 Committed Fund Balance Resources which are subject to limitation the Village Board imposes upon itself at its highest level of decision making, and that remain binding unless removed in the same manner. 4.4 Assigned Fund Balance Resources, neither restricted nor committed, for which a government has a stated use as established by the Village Board or a body or official to which the Village Board has delegated the authority to assign amounts for specific purposes. 4.5 Unassigned Fund Balance Resources which cannot be properly classified in one of the other four categories. STATE OF WISCON S IN VILLAGE OF PARDEEVILLE COLUMBIA COUNTY RESOLUTION NO. R2 6 -0 9 VILLAGE OF PARDEEVILLE A RESOLUTION ADOPTING THE VILLAGE OF PARDEEVILLE GOVERNMENTAL FUND BALANCE POLICY WHEREAS , the Village of Pardeeville is responsible for the proper stewardship, financial reporting, and management of its capital assets; and WHEREAS , the Village recognizes the need for a clear and consistent Capitalization Policy to ensure appropriate accounting, capitalization, depreciation, tracking, and internal control of capital assets; and WHEREAS , the Capitalization Policy dated July 1, 2026, establishes:  The minimum capitalization threshold for fixed assets;  The categories of capital assets, including land and land improvements, buildings, equipment, infrastructure, and construction in progress;  Standards for determining useful life, valuation, improvements versus maintenance, salvage value, depreciation methods, dedicated assets, and inventory control; and WHEREAS , the Village finds that adopting this policy will enhance financial accuracy, support compliance with accounting standards, and ensure consistent application across all departments. NOW, THEREFORE, BE IT RESOLVED by the Village Board of the Village of Pardeeville, Columbia County, Wisconsin, that the document titled “ Village of Pardeeville Capitalization Policy, ” adopted July 1, 2026, and included as an attachment to this resolution, is hereby formally approved and adopted as the official Capitalization Policy of the Village of Pardeeville. BE IT FURTHER RESOLVED that all Village departments shall comply with the provisions of this policy, including:  Applying the capitalization threshold to individual and qualifying grouped assets;  Recording assets at historical or estimated cost;  Following useful -life guidelines and depreciation standards;  Identifying and recording dedicated infrastructure assets;  Maintaining required departmental inventory controls for non -capitalized assets. BE IT FINALLY RESOLVED that this policy shall remain in effect until amended or repealed by future action of the Village Board. Adopted this ____ day of ________________, 2026. VILLAGE OF PARDEEVILLE By: __________________________________ Village President ATTEST: Village Clerk