2026 07 20 Finance Packet

Village of Maine 6111 N 44th Ave, Wausau WI 54401 https://villageofmaine.org Finance Committee Meeting Agenda Monday, July 20th, 2026 6:00 p.m. Maine Village Hall 1. Call the Finance Committee Meeting to Order. Silence Cell Phones. 2. Roll Call. 3. Discussion and Action for Committee Chairperson. 4. Review of 2026 Budget-to-Actual Report. 5. Discussion of 2027 Budget Process. 6. Adjournment. . Jamie Heindl, Interim Village Clerk 07/16/2026 It is possible that a quorum of members of other governmental bodies of the municipality may be in attendance at the above stated meeting to gather information; no official action shall be taken. Please note, upon reasonable notice, efforts will be made to accommodate the needs of disabled individuals through appropriate aids and services. For additional information or to request services, contact the Village Hall (715) 675-5607 1 Budget Comparison - Detail 2026 Actual Budget Status Budget % of 12/31/2025 Fund: All Funds 1 ACCT 12:11 PM7/16/2026 2025 Actual 2026 Account Number 07/16/2026 Budget Page: 1,605,940.00 1,839,122.39 -233,182.39 87.32100-00-41110-000-000 GENERAL PROPERTY TAX 1,626,089.67 311,017.05 0.00 311,017.05 0.00400-00-41120-000-000 PROPERTY TAX REV TID 374,299.11 0.00 77,834.66 -77,834.66 0.00100-00-41122-000-000 TAX INCREMENTS (TID) 0.00 0.00 500.00 -500.00 0.00100-00-41150-000-000 FOREST CROP/MNG FOREST TAX 18,052.01 214.48 0.00 214.48 0.00100-00-41160-000-000 TIMBER SALES 1,995.97 ====================================================================================================================================================== TAXES 2,020,436.76 99.991,917,171.53 -285.521,917,457.05 ====================================================================================================================================================== 0.00 1,600.00 -1,600.00 0.00100-00-42300-000-000 SPECIAL ASSESSMENTS 1,600.00 ====================================================================================================================================================== SPECIAL ASSESSMENTS 1,600.00 0.000.00 -1,600.001,600.00 ====================================================================================================================================================== 0.00 0.00 0.00 0.00100-00-43200-000-000 FEDERAL GRANTS 0.00 69,321.07 64,000.00 5,321.07 108.31100-00-43210-000-000 INTERGOVERNMENTAL FIRE 69,247.21 0.00 138,256.38 -138,256.38 0.00100-00-43410-000-000 SHARED REV CITY & MUNI 164,517.22 0.00 0.00 0.00 0.00400-00-43410-000-000 TID SHARED REV-MUNI 2,912.60 19,453.09 23,069.36 -3,616.27 84.32100-00-43420-000-000 2% FIRE DUES 17,204.10 0.00 3,707.63 -3,707.63 0.00100-00-43430-000-000 EXEMPT COMPUTER 795.03 0.00 0.00 0.00 0.00100-00-43435-000-000 UTILITY AID 0.00 30,555.28 38,629.44 -8,074.16 79.10100-00-43440-000-000 PERSONAL PROPERTY AID 30,555.28 24,664.68 0.00 24,664.68 0.00400-00-43440-000-000 TID PERSONAL PROPERTY AID 24,664.68 2,047.50 0.00 2,047.50 0.00100-00-43500-000-000 STATE GRANTS 0.00 0.00 0.00 0.00 0.00100-00-43510-000-000 COUNTY & MUNI AIDS 0.00 114,284.64 228,569.30 -114,284.66 50.00100-00-43530-000-000 TRANSPORTATION AIDS 213,279.34 0.00 242,208.00 -242,208.00 0.00100-00-43540-000-000 GARBAGE/RECYCLING 0.00 1,585.19 1,500.00 85.19 105.68100-00-43545-000-000 DNR RECYCLING GRANT 1,585.56 0.00 0.00 0.00 0.00100-00-43640-000-000 SEVERANCE/YIELD/WITHDRAW TAX 3,205.41 725.86 0.00 725.86 0.00100-00-43650-000-000 FOREST CROP/MFL FROM STATE 726.69 ====================================================================================================================================================== INTERGOVERNMENTAL REVENUES 528,693.12 35.49262,637.31 -477,302.80739,940.11 ====================================================================================================================================================== 0.00 2,200.00 -2,200.00 0.00100-00-44102-000-000 DOG LICENSES 242.50 132.88 2,300.00 -2,167.12 5.78100-00-44110-000-000 LIQUOR, CIG, AMUS LICENSES 2,300.00 25.00 900.00 -875.00 2.78100-00-44115-000-000 OPERATORS LICENSES 900.00 0.00 0.00 0.00 0.00100-00-44200-000-000 NON BUSINESS LICENSE 0.00 1,000.00 2,000.00 -1,000.00 50.00100-00-44300-000-000 OCCUPANCY PERMITS 2,000.00 6,450.00 12,000.00 -5,550.00 53.75100-00-44310-000-000 BUILDING PERMITS 11,745.00 650.00 9,000.00 -8,350.00 7.22100-00-44400-000-000 ZONING PERMITS 9,732.19 150.00 0.00 150.00 0.00100-00-44410-000-000 CONDITIONAL USE PERMITS 0.00 400.00 0.00 400.00 0.00100-00-44415-000-000 LAND DIVISION APP FEES 0.00 0.00 200.00 -200.00 0.00100-00-44420-000-000 WRECKING PERMITS 200.00 100.00 2,000.00 -1,900.00 5.00100-00-44425-000-000 CULVERT PERMITS/INSTALLATION 350.00 7,750.00 5,000.00 2,750.00 155.00100-00-44430-000-000 UTILITY PERMITS 12,350.00 10.00 20.00 -10.00 50.00100-00-44900-000-000 FIREWORKS PERMITS 20.00 ====================================================================================================================================================== LICENSES AND PERMITS 39,839.69 46.7916,667.88 -18,952.1235,620.00 ====================================================================================================================================================== 0.00 0.00 0.00 0.00100-00-45100-000-000 LAW & ORDINANCE VIOLATIONS 0.00 ====================================================================================================================================================== FINES, FORFEITS AND PENALTIES 0.00 0.000.00 0.000.00 ====================================================================================================================================================== 700.00 0.00 700.00 0.00100-00-46100-000-000 CLERK'S FEES 0.00 450.00 500.00 -50.00 90.00100-00-46210-000-000 ADDRESS MARKERS 450.00 0.00 64,371.00 -64,371.00 0.00100-00-46220-000-000 FIRE DEPARTMENT FEES 0.00 0.00 0.00 0.00 0.00100-00-46230-000-000 AMBULANCE FEES 0.00 2 Budget Comparison - Detail 2026 Actual Budget Status Budget % of 12/31/2025 Fund: All Funds 2 ACCT 12:11 PM7/16/2026 2025 Actual 2026 Account Number 07/16/2026 Budget Page: 0.00 0.00 0.00 0.00100-00-46325-000-000 ASPHALT / GRANITE / SALT FEES 0.00 480.00 1,300.00 -820.00 36.92100-00-46330-000-000 CULVERTS/CULVERT INSTALLATION 1,361.52 18,310.02 35,000.00 -16,689.98 52.31620-00-46410-000-622 MULTI FAMILY SEWER 37,504.72 16,806.58 40,000.00 -23,193.42 42.02620-00-46411-000-622 RESIDENTIAL SEWER 33,018.39 2,671.16 6,000.00 -3,328.84 44.52620-00-46412-000-622 COMMERCIAL SEWER 5,752.12 0.00 0.00 0.00 0.00620-00-46413-000-622 INDUSTRIAL SEWER 0.00 3,648.74 5,000.00 -1,351.26 72.97620-00-46414-000-622 PUBLIC AUTHORITY SEWER 6,263.04 0.00 0.00 0.00 0.00620-00-46416-000-635 OTHER REVENUE 0.00 66.21 0.00 66.21 0.00620-00-46417-000-470 FORFEITED DISCOUNTS 18.52 242,420.84 0.00 242,420.84 0.00100-00-46420-000-000 REFUSE & GARBAGE COLLECTION 225,947.40 0.00 0.00 0.00 0.00100-00-46430-000-000 SOLID WASTE DISPOSAL 0.00 15,299.23 40,000.00 -24,700.77 38.25610-00-46450-000-461 MULTI FAMILY WATER 23,474.88 23,023.30 40,000.00 -16,976.70 57.56610-00-46451-000-461 RESIDENTIAL WATER 31,526.25 5,219.82 7,000.00 -1,780.18 74.57610-00-46452-000-461 COMMERCIAL WATER 6,270.23 0.00 0.00 0.00 0.00610-00-46453-000-461 INDUSTRIAL WATER 0.00 0.00 0.00 0.00 0.00610-00-46454-000-462 PRIVATE FIRE WATER 0.00 7,092.43 0.00 7,092.43 0.00610-00-46455-000-463 PUBLIC FIRE WATER 8,004.14 4,388.33 5,000.00 -611.67 87.77610-00-46456-000-464 PUBLIC AUTHORITY 6,039.46 70.77 0.00 70.77 0.00610-00-46457-000-470 FORFEITED DISCOUNTS 32.82 1,200.00 2,400.00 -1,200.00 50.00610-00-46458-000-474 WATER TOWER RENTAL 2,600.00 0.00 0.00 0.00 0.00610-00-46459-000-474 OTHER WATER REVENUE 0.00 0.00 0.00 0.00 0.00100-00-46720-000-000 PARK FEES 0.00 0.00 0.00 0.00 0.00610-00-46900-000-474 UTILITY PERMITS & CHARGES 0.00 ====================================================================================================================================================== PUBLIC CHARGES FOR SERVICES 388,263.49 138.64341,847.43 95,276.43246,571.00 ====================================================================================================================================================== 0.00 0.00 0.00 0.00610-00-47491-000-463 PUBLIC FIRE - VILLAGE 51,551.00 ====================================================================================================================================================== INTERGOV'T. CHARGES FOR SERV. 51,551.00 0.000.00 0.000.00 ====================================================================================================================================================== 288.80 19,000.00 -18,711.20 1.52100-00-48100-000-000 INTEREST REVENUE 18,713.95 0.00 0.00 0.00 0.00400-00-48100-000-000 INTEREST REVENUE 0.00 0.00 0.00 0.00 0.00610-00-48110-000-419 INTEREST ON INVESTMENTS 161.48 0.00 0.00 0.00 0.00620-00-48110-000-419 INTEREST ON INVESTMENTS 109.78 0.00 0.00 0.00 0.00100-00-48200-000-000 RENT REVENUE 0.00 214.00 200.00 14.00 107.00100-00-48310-000-000 SALE OF RECYCLABLE MATERIALS 948.00 0.00 0.00 0.00 0.00100-00-48500-000-000 VILLAGE DONATIONS 0.00 350.00 1,500.00 -1,150.00 23.33100-00-48510-000-000 FIRE DEPARTMENT DONATIONS 1,448.45 3,500.00 0.00 3,500.00 0.00100-00-48515-000-000 FIRE DEPT SALE OF ASSET/SCRAP 0.00 0.00 0.00 0.00 0.00100-00-48520-000-000 FIRE DEPARTMENT FUNDRAISERS 0.00 936.22 0.00 936.22 0.00100-00-48900-000-000 MISC REVENUE 174.01 ====================================================================================================================================================== MISCELLANEOUS REVENUES 21,555.67 25.555,289.02 -15,410.9820,700.00 ====================================================================================================================================================== 0.00 830,000.00 -830,000.00 0.00100-00-49100-000-000 LONG-TERM DEBT PROCEEDS 350,000.00 0.00 0.00 0.00 0.00610-00-49300-000-423 CAPITAL CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00100-00-49900-000-000 APPLIED FUND BALANCE 0.00 ====================================================================================================================================================== OTHER FINANCING SOURCES 350,000.00 0.000.00 -830,000.00830,000.00 ====================================================================================================================================================== ====================================================================================================================================================== 2,543,613.17 3,791,888.16Total Revenues 3,401,939.73 67.08-1,248,274.99 ====================================================================================================================================================== 3 Budget Comparison - Detail 2026 Actual Budget Status Budget % of 12/31/2025 Fund: All Funds 3 ACCT 12:11 PM7/16/2026 2025 Actual 2026 Account Number 07/16/2026 Budget Page: 24,202.50 55,000.00 30,797.50 44.00100-00-51100-110-000 BOARD SALARIES 54,966.00 1,851.62 4,207.50 2,355.88 44.01100-00-51100-130-000 BOARD SS/MEDICARE 4,234.51 0.00 0.00 0.00 0.00100-00-51100-131-000 BOARD RETIREMENT 0.00 1,187.64 2,000.00 812.36 59.38100-00-51100-224-000 BOARD CELL PHONE 2,098.18 0.00 0.00 0.00 0.00100-00-51100-310-000 BOARD OFFICE SUPPLIES 1,188.00 2,379.00 500.00 -1,879.00 475.80100-00-51100-311-000 BOARD COMPUTER/SOFTWARE 1,242.00 0.00 0.00 0.00 0.00100-00-51100-312-000 BOARD ANTI-VIRUS 0.00 475.48 2,000.00 1,524.52 23.77100-00-51100-320-000 BOARD PUBLICATIONS 418.42 2,475.15 4,500.00 2,024.85 55.00100-00-51100-330-000 BOARD MILEAGE/SEMINAR 4,632.00 25,306.18 35,000.00 9,693.82 72.30100-00-51300-000-000 LEGAL FEES 77,337.12 1,200.00 0.00 -1,200.00 0.00100-00-51300-000-001 UTILITY CLAIM FEES 0.00 0.00 0.00 0.00 0.00100-00-51400-110-000 ADMINISTRATIVE SALARIES 0.00 14,670.00 45,000.00 30,330.00 32.60100-00-51400-115-000 ADMINISTRATIVE WAGES 31,632.00 1,122.25 3,442.00 2,319.75 32.60100-00-51400-130-000 ADMINISTRATIVE SS/MEDICARE 2,466.00 0.00 0.00 0.00 0.00100-00-51400-131-000 ADMINISTRATIVE RETIREMENT 0.00 0.00 0.00 0.00 0.00100-00-51400-150-000 ADMINISTRATIVE HEALTH SUBSIDY 0.00 1,562.90 5,000.00 3,437.10 31.26100-00-51400-310-000 ADMINISTRATIVE OFFICE SUPPLIES 8,906.52 1,833.00 2,000.00 167.00 91.65100-00-51400-311-000 ADMINISTRATIVE COMPUTER/SOFTWA 4,172.00 190.08 162.00 -28.08 117.33100-00-51400-312-000 ADMINISTRATIVE ANTI-VIRUS 195.75 200.00 2,000.00 1,800.00 10.00100-00-51400-315-000 ADMINISTRATIVE HOSPITATLITY 1,397.74 51,534.05 65,000.00 13,465.95 79.28100-00-51420-110-000 CLERK/TREAS SALARIES 60,424.00 3,409.48 4,972.00 1,562.52 68.57100-00-51420-130-000 CLERK/TREAS SS/MEDICARE 4,972.50 1,682.77 2,700.00 1,017.23 62.32100-00-51420-131-000 CLERK/TREAS RETIREMENT 2,700.00 0.00 6,348.00 6,348.00 0.00100-00-51420-150-000 CLERK/TREAS HEALTH SUBSIDY 0.00 198.67 400.00 201.33 49.67100-00-51420-224-000 CLERK/TREAS CELL PHONE 400.00 1,075.45 3,000.00 1,924.55 35.85100-00-51420-310-000 CLERK/TREAS OFFICE SUPPLIES 2,089.65 6,670.71 3,000.00 -3,670.71 222.36100-00-51420-311-000 CLERK/TREAS COMPUTER/SOFTWARE 2,853.30 113.40 81.00 -32.40 140.00100-00-51420-312-000 CLERK/TREAS ANTI-VIRUS 94.50 750.00 1,500.00 750.00 50.00100-00-51420-330-000 CLERK/TREAS MILEAGE/SEMINAR 1,500.00 23,726.52 52,000.00 28,273.48 45.63100-00-51425-110-000 DEPUTY CLERK SALARIES 62,856.19 1,627.94 3,978.00 2,350.06 40.92100-00-51425-130-000 DEPUTY CLERK SS/MEDICARE 4,688.07 756.50 2,080.00 1,323.50 36.37100-00-51425-131-000 DEPUTY CLERK RETIREMENT 2,378.28 0.00 12,800.00 12,800.00 0.00100-00-51425-150-000 DEPUTY CLERK HEALTH SUBSIDY 909.90 132.00 400.00 268.00 33.00100-00-51425-224-000 DEPUTY CLERK CELL PHONE 400.00 0.00 0.00 0.00 0.00100-00-51425-310-000 DEPUTY CLERK OFFICE SUPPLIES 0.00 0.00 500.00 500.00 0.00100-00-51425-311-000 DEPUTY CLERK COMPUTER/SOFTWARE 24.99 56.70 81.00 24.30 70.00100-00-51425-312-000 DEPUTY CLERK ANTI-VIRUS 81.00 332.00 1,000.00 668.00 33.20100-00-51425-330-000 DEPUTY CLERK MILEAGE/SEMINAR 1,690.00 196.30 100.00 -96.30 196.30100-00-51430-000-000 MISC BANK CHARGES 95.00 0.00 0.00 0.00 0.00100-00-51431-000-000 DESTROYED CHECKS/VOID CHECKS 0.00 1,600.50 2,500.00 899.50 64.02100-00-51440-000-004 ELECTION PER DIEM 2,864.00 0.00 0.00 0.00 0.00100-00-51440-130-000 ELECTION SS/MEDICARE 0.00 526.47 1,500.00 973.53 35.10100-00-51440-315-001 ELECTION HOSPITATLITY 883.05 75.00 0.00 -75.00 0.00100-00-51440-320-002 ELECTION PUBLICATIONS 0.00 1,364.04 5,000.00 3,635.96 27.28100-00-51440-340-003 ELECTION OPER SUPPLIES 1,527.37 200.00 500.00 300.00 40.00100-00-51440-350-000 ELECTION EQUIPMENT MAINTENANCE 0.00 20,648.34 50,000.00 29,351.66 41.30100-00-51510-000-000 ACCOUNTING/AUDITING 85,140.25 0.00 0.00 0.00 0.00100-00-51520-110-000 TREASURER SALARIES 0.00 0.00 0.00 0.00 0.00100-00-51520-130-000 TREASURER SS/MEDICARE 0.00 0.00 0.00 0.00 0.00100-00-51520-131-000 TREASURER RETIREMENT 0.00 0.00 0.00 0.00 0.00100-00-51520-224-000 TREASURER CELL PHONE 0.00 0.00 3,000.00 3,000.00 0.00100-00-51520-310-000 TREASURER OFFICE SUPPLIES 4,744.69 4 Budget Comparison - Detail 2026 Actual Budget Status Budget % of 12/31/2025 Fund: All Funds 4 ACCT 12:11 PM7/16/2026 2025 Actual 2026 Account Number 07/16/2026 Budget Page: 0.00 1,250.00 1,250.00 0.00100-00-51520-311-000 TREASURER COMPUTER/SOFTWARE 1,065.00 13,125.00 17,500.00 4,375.00 75.00100-00-51530-290-000 ASSESSOR CONTRACTED SERVICES 17,500.00 0.00 100.00 100.00 0.00100-00-51530-320-000 ASSESSOR/BOR PUBLICATIONS 0.00 0.00 0.00 0.00 0.00100-00-51530-322-000 ASSESSOR FEES 0.00 0.00 50.00 50.00 0.00100-00-51530-335-000 ASSESSOR/BOR TRAINING 0.00 395.90 5,000.00 4,604.10 7.92100-00-51600-000-822 MUNICIPAL BUILDINGS 306.57 4,543.04 9,000.00 4,456.96 50.48100-00-51600-220-000 MUNICIPAL BUILDINGS UTILITIES 8,680.30 692.99 4,750.00 4,057.01 14.59100-00-51600-350-000 MUNICIPAL BUILDINGS REPAIR/MAI 4,895.22 44.71 5,500.00 5,455.29 0.81100-00-51600-380-000 MUNICIPAL BUILDINGS EXPENSE 775.78 16,862.00 20,000.00 3,138.00 84.31100-00-51600-510-000 MUNICIPAL BUILDINGS INSURANCE 17,849.00 0.00 0.00 0.00 0.00100-00-51600-520-000 WORKERS COMP INS 0.00 2,904.25 5,000.00 2,095.75 58.09100-00-51610-110-000 CUSTODIAN SALARIES 4,769.00 153.31 382.00 228.69 40.13100-00-51610-130-000 CUSTODIAN SS/MEDICARE 305.46 0.00 0.00 0.00 0.00100-00-51610-131-000 CUSTODIAN RETIREMENT 0.00 43.84 500.00 456.16 8.77100-00-51610-350-000 CUSTODIAN SUPPLIES 23.85 0.00 0.00 0.00 0.00100-00-51700-000-220 UTILITIES-BROKAW MUNICIPAL BLD 0.00 3,771.64 6,500.00 2,728.36 58.03100-00-51910-321-000 GENERAL GOVERNMENT DUES 8,322.89 4,600.00 0.00 -4,600.00 0.00400-00-51910-321-000 GENERAL GOVERNMENT 150.00 ====================================================================================================================================================== GENERAL GOVERNMENT 502,846.05 52.85242,469.32 216,314.18458,783.50 ====================================================================================================================================================== 0.00 0.00 0.00 0.00100-00-52100-110-000 CONSTABLE SALARIES 0.00 0.00 0.00 0.00 0.00100-00-52100-130-000 CONSTABLE SS/MEDICARE 0.00 0.00 0.00 0.00 0.00100-00-52100-131-000 CONSTABLE RETIREMENT 0.00 0.00 0.00 0.00 0.00100-00-52100-224-000 CONSTABLE CELL PHONE 0.00 0.00 0.00 0.00 0.00100-00-52100-330-000 CONSTABLE MILEAGE/SEMINAR 0.00 0.00 0.00 0.00 0.00100-00-52100-380-000 CONSTABLE EXPENSE 0.00 8,693.64 17,000.00 8,306.36 51.14100-00-52110-000-000 PUBLIC SAFETY 13,831.84 12,205.50 50,000.00 37,794.50 24.41100-00-52200-110-000 FIRE DEPARTMENT SALARIES 48,041.00 898.40 3,825.00 2,926.60 23.49100-00-52200-130-000 FIRE DEPARTMENT SS/MEDICARE 3,675.16 3,824.18 0.00 -3,824.18 0.00100-00-52200-131-000 FIRE DEPARTMENT RETIREMENT 17.60 0.00 8,000.00 8,000.00 0.00100-00-52200-132-000 FIRE DEPARTMENT HERO PROGRAM 7,517.34 0.00 3,500.00 3,500.00 0.00100-00-52200-140-000 FIRE DEPARTMENT PER DIEM 3,920.00 1,888.79 1,000.00 -888.79 188.88100-00-52200-210-000 FIRE DEPARTMENT LEGAL 7,551.00 4,297.40 6,000.00 1,702.60 71.62100-00-52200-220-000 FIRE DEPARTMENT UTILITIES 7,681.68 7,255.95 26,000.00 18,744.05 27.91100-00-52200-225-000 FIRE DEPARTMENT TURNOUT GEAR 36,809.48 96.00 1,000.00 904.00 9.60100-00-52200-310-000 FIRE DEPARTMENT OFFICE SUPPLIE 449.09 245.10 4,650.00 4,404.90 5.27100-00-52200-311-000 FIRE DEPARTMENT COMPUTER/SOFTW 4,449.69 266.24 2,000.00 1,733.76 13.31100-00-52200-314-000 FIRE DEPARTMENT REFRESHMENTS 918.81 1,692.26 3,500.00 1,807.74 48.35100-00-52200-315-000 FIRE DEPART PROMOTIONAL 3,277.88 0.00 400.00 400.00 0.00100-00-52200-321-000 FIRE DEPARTMENT DUES 14.00 315.00 1,000.00 685.00 31.50100-00-52200-330-000 FIRE DEPARTMENT MILEAGE/SEMINA 199.00 1,594.00 2,000.00 406.00 79.70100-00-52200-335-000 FIRE DEPARTMENT TRAINING 5,151.52 856.56 2,000.00 1,143.44 42.83100-00-52200-340-000 FD FUEL/VEHICLE MISC 2,295.80 3,769.70 4,050.00 280.30 93.08100-00-52200-341-000 FIRE DEPARTMENT HOSE TESTING 3,545.85 0.00 1,500.00 1,500.00 0.00100-00-52200-342-000 FIRE DEPT BREATHING APPARATUS 0.00 4,237.54 2,000.00 -2,237.54 211.88100-00-52200-343-000 FIRE DEPT PAGERS AND RADIOS 1,690.30 0.00 3,500.00 3,500.00 0.00100-00-52200-344-000 FIRE DEPT CLOTHES 0.00 0.00 5,000.00 5,000.00 0.00100-00-52200-345-000 FIRE DEPARTMENT EQUIPMENT 1,285.00 2,527.44 5,000.00 2,472.56 50.55100-00-52200-350-000 FD BUILDING REPAIRS/MAINT. 6,028.48 145.00 500.00 355.00 29.00100-00-52200-351-000 FD FIRE EXTINGUISHER INSP 546.00 70.40 3,000.00 2,929.60 2.35100-00-52200-352-000 FD MISC EQUIPMENT MAINT. 2,829.44 1,143.22 5,400.00 4,256.78 21.17100-00-52200-380-000 FD SUPPLIES/ MISC FEES 2,232.01 5 Budget Comparison - Detail 2026 Actual Budget Status Budget % of 12/31/2025 Fund: All Funds 5 ACCT 12:11 PM7/16/2026 2025 Actual 2026 Account Number 07/16/2026 Budget Page: 8,969.00 13,000.00 4,031.00 68.99100-00-52200-510-000 FIRE DEPARTMENT INSURANCE 8,856.00 14,901.50 12,000.00 -2,901.50 124.18100-00-52200-520-000 FIRE DEPT WORKERS COMP 10,120.50 1,360.70 3,500.00 2,139.30 38.88100-00-52201-345-000 FIRE DEPT ENGINE 1 1,830.96 1,829.98 3,500.00 1,670.02 52.29100-00-52202-345-000 FIRE DEPT ENGINE 2 1,469.96 743.64 2,500.00 1,756.36 29.75100-00-52203-345-000 FIRE DEPT TENDER 1 752.94 487.50 1,000.00 512.50 48.75100-00-52204-345-000 FIRE DEPT TENDER 2 770.36 0.00 1,000.00 1,000.00 0.00100-00-52205-345-000 FIRE DEPT MINI PUMPER 587.90 637.98 400.00 -237.98 159.50100-00-52206-345-000 FIRE DEPT UTILITY TRUCK 594.66 0.00 400.00 400.00 0.00100-00-52207-345-000 FIRE DEPT TRAILER 0.00 0.00 700.00 700.00 0.00100-00-52208-345-000 FIRE DEPARTMENT POLARIS UTV 431.00 0.00 0.00 0.00 0.00100-00-52220-000-000 HYDRANT RENTAL (PUB FIRE PROT) 51,551.00 21,003.36 20,344.00 -659.36 103.24100-00-52300-000-000 AMBULANCE 20,343.75 1,403.31 2,500.00 1,096.69 56.13100-00-52310-000-000 FIRE DEPARTMENT EMS SUPPLIES 465.20 3,611.00 6,000.00 2,389.00 60.18100-00-52400-110-000 FIRE INSPECTOR FEES 7,450.00 ====================================================================================================================================================== PUBLIC SAFETY 269,182.20 48.53110,970.29 117,698.71228,669.00 ====================================================================================================================================================== 105,161.09 195,000.00 89,838.91 53.93100-00-53310-110-000 PUBLIC WORKS SALARIES 189,948.94 7,941.93 15,000.00 7,058.07 52.95100-00-53310-130-000 PUBLIC WORKS SS/MEDICARE 14,239.74 4,119.04 8,000.00 3,880.96 51.49100-00-53310-131-000 PUBLIC WORKS RETIREMENT 7,984.59 0.00 25,600.00 25,600.00 0.00100-00-53310-150-000 PUBLIC WORKS HEALTH SUBSIDY 2,205.87 336.00 500.00 164.00 67.20100-00-53310-151-000 PUBLIC WORKS RANDOM DRUG 318.75 2,441.63 5,000.00 2,558.37 48.83100-00-53310-220-000 PUBLIC WORKS UTILITIES 4,645.84 400.00 1,500.00 1,100.00 26.67100-00-53310-224-000 PUBLIC WORKS CELL PHONE 880.11 2,588.62 3,000.00 411.38 86.29100-00-53310-225-000 PUBLIC WORKS UNIFORMS 3,316.89 683.41 1,500.00 816.59 45.56100-00-53310-226-000 PUBLIC WORKS ROADMENS EXPENSE 503.80 0.00 200.00 200.00 0.00100-00-53310-320-000 PUBLIC WORKS PUBLICATIONS 0.00 0.00 500.00 500.00 0.00100-00-53310-330-000 PUBLIC WORKS MILEAGE/SEMINAR 37.60 1,333.40 8,000.00 6,666.60 16.67100-00-53310-340-000 PUBLIC WORKS SUPPLIES 3,059.77 0.00 1,500.00 1,500.00 0.00100-00-53310-341-000 PUBLIC WORKS DITCH CLEANUP 538.03 0.00 1,200.00 1,200.00 0.00100-00-53310-342-000 PUBLIC WORKS BRIDGE INSPECT. 2,090.00 4,831.17 21,000.00 16,168.83 23.01100-00-53310-345-000 PUBLIC WORKS EQUIPMENT 2,185.71 20,595.55 35,000.00 14,404.45 58.84100-00-53310-346-000 PUBLIC WORKS FUEL 25,863.04 2,848.80 3,000.00 151.20 94.96100-00-53310-350-000 PUBLIC WORKS REPAIR/MAINT 6,508.99 112.67 50,000.00 49,887.33 0.23100-00-53310-368-000 PUBLIC WORKS ROAD BASE 88,201.15 0.00 16,150.00 16,150.00 0.00100-00-53310-369-000 PUBLIC WORKS DUST BUSTER 14,740.32 733.70 85,500.00 84,766.30 0.86100-00-53310-370-000 PW ASPHALT PATCH/CRACK FILLING 84,686.57 0.00 533,219.00 533,219.00 0.00100-00-53310-371-000 PUBLIC WORKS ASPHALT PAVING 346,532.26 4,250.03 20,000.00 15,749.97 21.25100-00-53310-372-000 PUBLIC WORKS GRANITE 71,196.51 6,121.25 7,500.00 1,378.75 81.62100-00-53310-373-000 PUBLIC WORKS SAND 10,693.09 0.00 100,000.00 100,000.00 0.00100-00-53310-374-000 PUBLIC WORKS SEAL/CHIP 99,133.00 8,926.25 16,000.00 7,073.75 55.79100-00-53310-375-000 PUBLIC WORKS SALT 17,107.20 0.00 15,000.00 15,000.00 0.00100-00-53310-376-000 PUBLIC WORKS SHOULDERING 0.00 11,287.63 29,630.00 18,342.37 38.10100-00-53310-377-000 PUBLIC WORKS EQUIP MAINT 26,110.03 5,950.00 12,000.00 6,050.00 49.58100-00-53310-378-000 PUBLIC WORKS STREET SWEEPING 11,012.50 5,565.00 12,000.00 6,435.00 46.38100-00-53310-380-000 PUBLIC WORKS BLDG EXPENSE 378.00 235.73 7,000.00 6,764.27 3.37100-00-53310-381-000 PUBLIC WORKS SIGNS 5,062.49 0.00 0.00 0.00 0.00100-00-53310-382-000 PUBLIC WORKS PULVERIZING 0.00 0.00 0.00 0.00 0.00100-00-53310-383-000 PUBLIC WORKS CENTERLINE STRIP 0.00 0.00 36,500.00 36,500.00 0.00100-00-53310-384-000 PW LANDSCAPING/DITCH SEEDING 987.00 4,056.92 5,000.00 943.08 81.14100-00-53310-385-000 PUBLIC WORKS CULVERTS 6,808.06 1,200.00 25,000.00 23,800.00 4.80100-00-53310-386-000 PW CUSTOM MACHINE HIRE 38,660.25 10,440.00 8,000.00 -2,440.00 130.50100-00-53310-510-000 PUBLIC WORKS INSURANCE 6,392.00 6 Budget Comparison - Detail 2026 Actual Budget Status Budget % of 12/31/2025 Fund: All Funds 6 ACCT 12:11 PM7/16/2026 2025 Actual 2026 Account Number 07/16/2026 Budget Page: 11,776.50 12,000.00 223.50 98.14100-00-53310-520-000 PUBLIC WORKS WORK COMP 10,120.50 11,080.94 22,000.00 10,919.06 50.37100-00-53420-000-000 STREET LIGHTING 22,794.61 0.00 0.00 0.00 0.00620-00-53610-000-403 SEWER GENERAL EXPENSES 58,202.00 1,376.40 0.00 -1,376.40 0.00620-00-53610-000-683 SEWER DUES & FEES 897.08 450.00 0.00 -450.00 0.00620-00-53610-000-684 SEWER TRAINING 0.00 7,808.33 0.00 -7,808.33 0.00620-00-53610-000-685 SEWER ACCOUNTING/AUDITING 9,277.00 36,428.72 45,000.00 8,571.28 80.95620-00-53610-000-820 SEWER LABOR 52,093.57 121.29 0.00 -121.29 0.00620-00-53610-000-821 SEWER - UTILITIES 0.00 8,476.23 7,500.00 -976.23 113.02620-00-53610-000-822 SEWER WATER/SEWER USE 6,421.01 1,590.00 10,000.00 8,410.00 15.90620-00-53610-000-824 SEWER SLUDGE REMOVAL FEES 6,660.00 9,251.50 25,000.00 15,748.50 37.01620-00-53610-000-825 SEWER TESTING 18,909.76 667.75 8,000.00 7,332.25 8.35620-00-53610-000-826 SEWER CHEMICALS 5,393.03 0.00 10,000.00 10,000.00 0.00620-00-53610-000-828 SEWER TELEVISING 7,021.00 956.44 7,000.00 6,043.56 13.66620-00-53610-000-829 SEWER EQUIPMENT/MAINTENANCE 10,002.45 2,639.07 3,442.00 802.93 76.67620-00-53610-130-000 SEWER SS/MEDICARE 6,531.10 0.00 6,400.00 6,400.00 0.00620-00-53610-150-000 SEWER HEALTH SUBSIDY 0.00 2,260.00 5,000.00 2,740.00 45.20620-00-53610-510-827 SEWER INSURANCE 2,023.00 108,834.34 242,208.00 133,373.66 44.93100-00-53620-000-000 GARBAGE SERVICE 160,280.35 0.00 0.00 0.00 0.00100-00-53630-000-000 SOLID WASTE DITCH CLEANING 0.00 250.00 0.00 -250.00 0.00620-00-53631-000-840 SEWER CONSULTING FEES 55,000.00 40,165.57 0.00 -40,165.57 0.00100-00-53635-000-000 RECYCLING SERVICE 66,256.56 10,302.83 17,500.00 7,197.17 58.87620-00-53640-000-620 SEWER - UTILITIES 13,574.81 92.25 0.00 -92.25 0.00620-00-53640-000-660 SEWER FUEL PURCHASED 418.04 4,408.80 1,500.00 -2,908.80 293.92620-00-53640-000-851 SEWER OFFICE EXPENSE 1,559.84 1,258.39 1,800.00 541.61 69.91620-00-53640-000-854 SEWER RETIREMENT 2,726.98 301.79 40,000.00 39,698.21 0.75620-00-53640-000-856 SEWER MISC EXPENSES 1,301.55 0.00 0.00 0.00 0.00620-00-53690-000-850 SEWER LEGAL 0.00 0.00 0.00 0.00 0.00610-00-53700-000-403 DEPRECIATION EXP - FINANCED 36,292.00 0.00 0.00 0.00 0.00610-00-53700-000-426 DEPRECIATION EXP - CONTRIBUTED 123,100.00 578.53 600.00 21.47 96.42610-00-53710-000-340 WATER UTILITY LAND LEASE 561.68 24,722.45 30,000.00 5,277.55 82.41610-00-53710-000-600 WATER SALARIES & WAGES 30,722.23 0.00 500.00 500.00 0.00610-00-53710-000-610 WATER CONT EDU & MILEAGE 45.00 5,567.60 13,200.00 7,632.40 42.18610-00-53710-000-620 WATER - UTILITIES 5,456.98 3,555.08 6,000.00 2,444.92 59.25610-00-53710-000-630 WATER CHEMICALS 5,233.83 640.31 500.00 -140.31 128.06610-00-53710-000-640 WATER OFFICE SUPPLIES 357.92 526.00 3,750.00 3,224.00 14.03610-00-53710-000-645 WATER TESTING 465.00 4,947.16 15,000.00 10,052.84 32.98610-00-53710-000-650 WATER REPAIRS 8,400.92 12,099.00 15,000.00 2,901.00 80.66610-00-53710-000-655 WATER EQUIPMENT 0.39 0.00 3,000.00 3,000.00 0.00610-00-53710-000-656 WATER METER EXPENSE 0.00 92.26 1,000.00 907.74 9.23610-00-53710-000-660 WATER UTILITY TRUCK MAIN 525.71 0.00 1,000.00 1,000.00 0.00610-00-53710-000-670 WATER MAINTENANCE 1,810.92 0.00 0.00 0.00 0.00610-00-53710-000-683 PSC EXPENSES 1,191.56 244.99 1,000.00 755.01 24.50610-00-53710-000-822 WATER UTILITY WATER/SEWER USE 0.00 0.00 0.00 0.00 0.00610-00-53710-000-825 PLANT WATER TESTING 0.00 1,743.59 2,500.00 756.41 69.74610-00-53710-130-000 WATER SS/MEDICARE 2,289.96 0.00 6,400.00 6,400.00 0.00610-00-53710-150-000 WATER HEALTH SUBSIDY 0.00 0.00 0.00 0.00 0.00610-00-53710-210-000 WATER PLANT LEGAL 0.00 5,867.00 5,000.00 -867.00 117.34610-00-53710-510-682 WATER UTILITY INSURANCE 3,710.00 0.00 0.00 0.00 0.00610-00-53720-000-680 WATER SALARIES 4,826.00 0.00 0.00 0.00 0.00610-00-53720-000-681 WATER EXPENSES 3,394.54 2,809.31 1,300.00 -1,509.31 216.10610-00-53720-000-683 WATER DUES & FEES 295.38 30,548.33 40,000.00 9,451.67 76.37610-00-53720-000-685 WATER AUDITING/ACCOUNTING 81,748.50 7 Budget Comparison - Detail 2026 Actual Budget Status Budget % of 12/31/2025 Fund: All Funds 7 ACCT 12:11 PM7/16/2026 2025 Actual 2026 Account Number 07/16/2026 Budget Page: 775.37 800.00 24.63 96.92610-00-53720-000-686 WATER RETIREMENT 4,530.57 0.00 0.00 0.00 0.00610-00-53720-000-689 WATER MISC EXPENSES 0.00 80.96 0.00 -80.96 0.00610-00-53720-000-822 WATER UTILITY WATER/SEWER USE 353.00 ====================================================================================================================================================== PUBLIC WORKS 1,924,804.43 29.63567,454.90 1,347,444.101,914,899.00 ====================================================================================================================================================== 2,250.00 5,000.00 2,750.00 45.00100-00-55120-000-000 ANIMAL SERVICES 8,098.50 0.00 0.00 0.00 0.00100-00-55300-000-000 RECREATION PROGRAM & EVENTS 5,588.82 ====================================================================================================================================================== CULTURE, RECREATION AND EDU. 13,687.32 45.002,250.00 2,750.005,000.00 ====================================================================================================================================================== 0.00 0.00 0.00 0.00100-00-56400-000-000 PLANNING LAND ACQUISITION 3,032.32 500.00 78,646.76 78,146.76 0.64100-00-56400-215-000 PLANNING CONSULTING 4,036.65 29,037.45 76,960.00 47,922.55 37.73100-00-56700-115-000 ZONING WAGES 83,364.27 1,992.81 11,774.88 9,782.07 16.92100-00-56700-130-000 ZONING SS/MEDICARE 6,017.01 971.63 3,080.00 2,108.37 31.55100-00-56700-131-000 ZONING RETIREMENT 3,213.51 0.00 12,800.00 12,800.00 0.00100-00-56700-150-000 ZONING HEALTH SUBSIDY 0.00 9,101.07 21,000.00 11,898.93 43.34100-00-56700-210-000 ZONING LEGAL 28,757.88 132.00 400.00 268.00 33.00100-00-56700-224-000 ZONING CELL PHONE 400.00 22,650.00 0.00 -22,650.00 0.00100-00-56700-290-000 ZONING CONTRACTED SERVICES 0.00 0.00 500.00 500.00 0.00100-00-56700-311-000 ZONING COMPUTER/SOFTWARE 365.57 56.70 81.00 24.30 70.00100-00-56700-312-000 ZONING ANTI-VIRUS 81.00 -28.64 1,000.00 1,028.64 -2.86100-00-56700-320-000 ZONING PUBLICATIONS 3,235.98 500.00 1,500.00 1,000.00 33.33100-00-56700-330-000 ZONING MILEAGE/SEMINAR 1,756.80 1,160.59 3,000.00 1,839.41 38.69100-00-56700-380-000 ZONING EXPENSE 1,768.63 ====================================================================================================================================================== CONSERVATION AND DEVELOPMENT 136,029.62 31.3566,073.61 144,669.03210,742.64 ====================================================================================================================================================== 171,152.02 973,794.02 802,642.00 17.58100-00-58100-000-000 DEBT SERVICE PRINCIPAL 782,971.64 0.00 0.00 0.00 0.00400-00-58100-000-000 DEBT SERVICE PRINCIPAL 278,899.16 9,227.09 0.00 -9,227.09 0.00100-00-58200-000-000 DEBT SERVICE INTEREST 24,037.80 0.00 0.00 0.00 0.00400-00-58200-000-000 DEBT SERVICE INTEREST 5,759.76 ====================================================================================================================================================== DEBT SERVICE 1,091,668.36 18.52180,379.11 793,414.91973,794.02 ====================================================================================================================================================== 0.00 0.00 0.00 0.00100-00-59200-000-000 TRANSFER TO OTHER FUNDS 0.00 ====================================================================================================================================================== OTHER FINANCING USES 0.00 0.000.00 0.000.00 ====================================================================================================================================================== ====================================================================================================================================================== 1,169,597.23 3,791,888.16Total Expenses 3,938,217.98 30.842,622,290.93 ====================================================================================================================================================== -1,374,015.940.00-536,278.25 1,374,015.94Net Totals 8