2026 06 08 Village Board Packet_website

Village of Maine 6111 N 44th Ave, Wausau WI 54401 https://villageofmaine.org Regular Board of Trustees Meeting Agenda Monday, June 8th, 2026 6:00pm Maine Village Hall 1. Call the Board of Trustees Meeting to Order 2. Roll Call 3. Pledge of Allegiance to the Flag 4. Village President Report 5. Finance & Personnel Committee Report 6. Public Works Report 7. Treasurer Report 8. Clerk Report 9. Fire Department Report 10. Public comment regarding other Business items, limited to three minutes Other Business: 11. Discussion & Possible Action – Ehlers; Capital Planning & Levy Forecasting. 12. Approve minutes of the 05/11/2026 and 05/26/2026 Village Board Meetings. 13. Approve minutes of the 06/01/2026 Plan Commission meeting. 14. Discussion and Possible Action – Recommendation from Plan Commission to Rezone Parcel ID 146-2907-151-0982 from B2 General Commercial to R1 Single Family Residential. 15. Discussion and Possible Action – Well #8 Pump Replacement Quote: Municipal Well & Pump. 16. Discussion and Possible Action – Personnel Policy. 17. Discussion and Possible Action – Ordinance §1.18 Finance Committee. 18. Discussion and Possible Action – Finance Committee Application and Trustee Nominations. 19. Discussion and Possible Action – Municipal Projects & Public Property Committee Application and Trustee Nominations. 20. Discussion and Possible Action – Ordinance §8.15 Village Board Meetings and Rules of Procedure. 21. Discussion and Possible Action – 2026 Road Projects. 22. Discussion and Possible Action – Public Works Organizational Chart. 23. Discussion and Possible Action – Sound System Quotes. 24. Discussion and Possible Action – KerberRose Engagement: 2025 Audit. 25. Approve Monthly Vouchers for Payment. 26. New Business 27. Next Board of Trustees’ meeting date, time, and place 28. Adjournment Judith Hase, Village President 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 May 11 2026 Village President’s Report – Judith Hase • Mike Russ has agreed to return to the position of Constable and will use his training to answer calls regarding dogs and other animals. This is on a volunteer basis and we are grateful for his service. His contact information will be posted on the village website. • Darin Pagel, inspection/zoning contractor, has completed many pending inspection and zoning items that had been started and not finished. • In just two weeks, our interim clerk Jamie Heindl has proven she has the experience, knowledge, and work ethic needed in order to successfully complete Village administrative, financial, and clerical activities. She responds promptly to inquiries and is quick to fix issues. • RC Pavers plans to complete the paving of 20th and Timber in late June. • Precision Sealcoating plans to complete street sweeping the week of May 11th. • Thanks to Matt Koser for video taping the board meetings and uploading them to his YouTube channel. We are working on a process to have taped meetings uploaded to the village website. • TerX owns the Brokaw Hall, the Brokaw Public Works Building, and the land they sit on. They have approved use of the Brokaw Hall for Fire Department search and rescue training. TerX also approved use of the PW Building for storage. Nate and Nick have done a great job filling a dumpster full of stuff and cleaning the area in order to store plows and other equipment. TerX did not approve of renting the Brokaw Hall to residents due to the condition of the parking lot and potential safety concerns. Public Works Dept Report • clean out Brokaw building • fix wash outs on west Wausau Ave • Clean, wash, plows, wings, Sanders, and maintenance • Filled potholes on 60th and North 20th with cold patch • Use the grader to fix Keller and 72nd roads •haul grass and leaf clippings from yard waste site • clean & cut trees off of road on falcon • Met with Judith Hase • Fix a sinkhole on North 39th • haul brush from the yard waste site •grade roads • Fix up boat Landing Road and boat landing • Clean out salt, shed, and pressure washed for a cold patch Storage • Mowed grass in Brokaw, vacant lots • Shop work, maintain equipment, including oil, change, and greasing Skid steer, excavator, lawnmowers • Ditch digging on N. 20th Ave. Village of Maine Wastewater Treatment Facility May 2026: Total gallons of wastewater treated in the month of May was 818,100. New effluent limits for the plant came out in April 2026. The plant continues to meet the new limits set by the Wisconsin Department of Natural Recourses. 6000 gallons of sludge generated by the plant was pumped and hauled to Rib Mountain Metro. Sewer main inspections will begin in the month of June. Village of Maine Water Utility May 2026: Total gallons of water pumped in the month of may was approximately 287,000 gallons. The new chemical company switch has proven to be successful with better-than-expected chlorine results in the water system. The Maine Fire Department assisted in one of the hydrant flushes during a Wednesday evening fire drill. Hydrant flushing will continue in the month of June as well as beginning valve inspections and operating. Clerk Report 06/08/2026 • Going through zoning files to find information Darin is missing. • Looking for 2026 budget documentation • Created a budget report for each department so the can see their specific accounts. • Prep work, posting agenda, created packet for the 05/26 BOT meeting. • Working on reconciling accounts. • Catching up the HRA payments. • Created a customized report to only pull wage accounts so we can see where we are at for all pay categories when looking at hiring additional staff. • Updated WorkHorse to reflect the charges that took effect with the utility tariff as of 03/31/2026. • After reading through the personnel policy, I had some items to possibly add/adjust to take out some things that were left to interpretation. • Updated the dog license application on the website to reflect the current fees that are on the license application that is in the office. • Working on Clerk & Treasurer job descriptions. • Rezone/Plan Commission meeting together, notices to property owners, publications and created meeting packet. • Sent Liquor/Beer License renewal packets out to businesses. • A lot of prep work for the 06/08 BOT meeting. • Creating Operating Procedure documents for tasks so we have more of a “How to” guide. Board Meeting Chief Report Chief Report: – (May 2026) Personnel Report: o We had 2 interviews at our last Officer Meeting, and we would like to recommend hiring Lana Borchardt. If she passes the background check, she will be starting immediately and start coming to training at the next Training night. EMS Response: o May (13) ▪ Berlin – 3 ▪ Village of Maine – 7 ▪ Stettin – 3 o Year to Date ▪ 60 EMS Calls for service since Jan. 1, 2026 Fire Response: o May (10) 1. 5/11 – MVC, Maine Drive/Rainbow Drive (1 vehicle/minor injuries) MAINE 2. 5/13 – Brush Fire, 234021 N 88th Ave. (Brush Pile on Fire) STETTIN 3. 5/15 – MVC, Evergreen Rd/N. 6th Street (Car vs. Pedestrian) MAINE 4. 5/18 – Structure Fire, TerX (Vehicles on fire inside Building) MAINE 5. 5/18 – Structure Fire, 237687 N. Troy St. (Smoke in the House) TEXAS 6. 5/19 – Fire Alarm, 1805 N. Burek Ave. (Upper Elevator Smoke Alarm) MAINE 7. 5/22 – MVC, County Rd. O/Woodland Dr. (Motorcycle vs. Deer/Minor Inj.) STETTIN 8. 5/22 – MVC, US 51 NB/Rainbow Dr. (Unknown Inj.) MAINE 9. 5/24 – Structure Fire, 234881 County Rd. O (Heavy Smoke in Garage) STETTIN 10. 5/27 – Utility Call, County Rd. L/County Rd. K (Power line down) MAINE o Year to Date ▪ 30 Fire Calls for service since Jan. 1, 2026 Concurrent Call Data: o Nothing to report Board Meeting Chief Report Training: In May we were able to use the old Brokaw village hall for search and rescue training. The second drill of the month was used to clean vehicles and get ready for Fire up for Reading with the grade school students. SCBA Fit testing was also done by all department members that are able to wear an SCBA mask. This is a yearly requirement for all firefighters. Fit testing is used to make sure the mask fits properly and there are no leaks in the facepiece. Apparatus: o Nothing to report Fire Prevention/Public Education/Events: 1. Fire Up For Reading took place on the 27th. I was not able to be there for the event due to Work. I am told that it went well. Thank you to “Trailmates” for donating breakfast for the members and families that were there. Grants/Projects: o Nothing to Report Village of Maine Special Meeting of the Board of Trustees Tuesday, May 5, 2026 Village Hall President Hase called the meeting to order at 6:00 p.m. The Pledge of Allegiance was said. Interim Clerk Heindl verified that all open meeting requirements have been satisfied. ROLL CALL: Trustees present: Dan Brandenburg, Judith Hase, Bruce Reynolds, Ben Seidler, and Wes Schoepke. Also Present: Attorney Shane VanderWaal and Interim Clerk Jamie Heindl. Pledge of Allegiance was said. Motion by Schoepke/Reynolds to approve the minutes of the 04/21/2026 Re-Organizational Meeting with correcting item# 5&6 to say tabled for 2 months and the 05/05/2026 Special Village Board meeting. Carried. 5/0 Motion by Brandenburg/Schoepke to take no action on the finance and personnel committee but bring the ordinance to the 05/26/2026 meeting for possible revisions. Carried. 5/0 Committee Appointments to the Public Works Committee: This item was tabled until June at the 04/21/2026 meeting. Public Works/Property Committee Application: This item was tabled until June at the 04/21/2026 meeting. Motion by Schoepke/Brandenburg to approve the interim clerk as interim clerk/deputy treasurer. Carried. 5/0 Motion by Reynolds/Seidler to approve the purchase of a laptop for the clerk/deputy treasurer and the Village President. Carried. 5/0 Motion by Reynolds/Schoepke to take no action on approving an interim treasurer. Carried. 5/0 Motion by Brandenburg/Seidler to look at approving two part-time public works positions at the 05/26/2026 meeting; need job descriptions and to know if there is room in the budget for additional staff. Carried. 5/0 Motion by Reynolds/Brandenburg to approve ACH Origination – Direct Deposit for payroll. Carried. 5/0 Motion by Reynolds/Seidler to approve vouchers for payment in the amount of $204,941.75. Carried. 5/0 New Business: • Ordinance for finance/personnel • Hiring policy – adjustments • Ordinance codification • Board meeting rules/procedures – ordinance 8.15 • Deer Brook Court lot – offer to purchase • Public works positions – job descriptions & pay scale/budget • Current public works protocol & responsibilities Next Board meeting: Tuesday, May 26th, 2026, at 6 p. m. Motion by Schoepke/Brandenburg to adjourn at 7:12 p.m. Submitted by, Jamie Heindl, Interim Village Clerk Village of Maine Meeting of the Board of Trustees Tuesday, May 26, 2026 Village Hall President Hase called the meeting to order at 6:00 p.m. The Pledge of Allegiance was said. Interim Clerk Heindl verified that all open meeting requirements have been satisfied. ROLL CALL: Trustees present: Dan Brandenburg, Judith Hase, Bruce Reynolds, Ben Seidler, and Wes Schoepke. Also Present: Attorney Shane VanderWaal and Interim Clerk Jamie Heindl. Pledge of Allegiance was said. Motion by Reynolds/Seidler to move 3M to the beginning of the meeting. Carried. Motion by Schoepke/Brandenburg to approve the 3M Company N 4th Avenue Road Agreement with the correction to item 1 to state Maine shall employ and item 7 to state may not exceed 90,000 lb. Carried. Motion by Schoepke/Brandenburg to table the Attorney Communication Policy until the 08/10/2026 Village Board Meeting. Carried. Motion by Brandenburg/Seidler to table the Deer Brook Court offer PIN 146-2907-104-0007 until the 07/13/2026 Village Board Meeting. Carried. Motion by Seidler/Reynolds to approve the Personnel Hiring Policy with the discussed changes to be made by Attorney VanderWaal. Carried. Motion by Brandenburg/Reynolds to approve the Part-time Public Works Job Description and Posting with the removal of the wage and bullet #4 of the requirements. Carried. Motion by Schoepke/Seidler to approve the proposed changes to Ordinance §1.18 Finance & Personnel Committee and to review the updated version at the 06/08/2026 Village Board Meeting. Carried. Motion by Brandenburg/Seidler to amend Ordinance §1.19 to Municipal Projects instead of Public Works and copy Composition, Appointment, Term, and Compensation from the Finance Committee Ordinance. Carried. Motion by Reynolds/Brandenburg to approve the Professional Services Agreement with Ehlers for TID #1. Carried. **We will request Greg Johnson to attend the 06/08/2026 Board meeting to discuss the Capital Finance Planning and Levy Forecasting before moving forward with those services. Motion by Schoepke/Seidler to approve the Professional Services Agreement with Keith Rusch. Carried. New Business: • Sound system quote • Budget to actual • Web page quote • Meeting ordinance • Trustee committee appointments Next Board meeting: June 8th, 2026 at 6:00 p.m. Motion by Brandenburg/Schoepke to adjourn at 8:02 p.m. Submitted by, Jamie Heindl, Interim Village Clerk Village of Maine Plan Commission Monday, June 1, 2026 Village Hall President Hase called the meeting to order at 5:30 p.m. The Pledge of Allegiance was said. Interim Clerk Heindl verified that all open meeting requirements have been satisfied. ROLL CALL: Ed Bohte, Rochelle Frank, Judith Hase, Paul Hase, Matthew Massey, and Dave Saindon. Also Present: Interim Clerk Jamie Heindl. Request to Rezone Parcel ID 146-2907-151-0982: no objections from neighbors. Motion by Paul Hase/Rochelle Frank to approve rezoning parcel ID 146-2907-151-0982 from B2 General Commercial to R1 Single Family Residential. Carried. Motion by Paul Hase/Dave Saindon to approve the minor land division for Parcel ID 146-2907-084- 0985. Carried. Motion by Paul Hayes/Rochelle Frank to approve the minor land division for Parcel ID 146-2907-201- 0999. Carried. Motion by Dave Saindon/Ed Bohte to adjourn at 5:42 p.m. Plan Commission Hearing 06/01/2026 - no objections from neighbors. Rezone request approved at Plan Commission level - BOT approval pending 06/08/2026 meeting. Currently zoned B2 General Commercial Currently zoned R1 Single Family 1. Martin and Joyce Zernicke 3304 N 20th Avenue Wausau, WI 54401 2. Kyle Osimitz 3300 N 20th Avenue Wausau, WI 54401 3. Michelle Lewis 3202 N 20th Avenue Wausau, WI 54401 4. Lilac LLC % Anthony Morice 710 W Azalea Drive Chandler, AZ 85248 3 3 1 2 4 Re: Item # Item Description Quantity Units Unit Price Extended Price 1 -$ -$ 2 Mob, Demob, Clean and load 1.00 LS 2,950.00 2,950.00 3 Pull and Install pumping equipment 1.00 LS 4,590.00 4,590.00 4 New Hitachi 20HP, 230V motor (with voltage plug) 1.00 EA 2,710.00 2,710.00 5 Misc materials & airline 1.00 LS 1,200.00 1,200.00 6 - - 7 - - 8 - - 9 - - 10 - - 11 - - 12 - - 13 - - 14 - - 15 - - 16 - - 17 - - 18 - - 19 - - 20 - - 21 - - 22 - - 23 - - 24 - - 25 - - 26 - - 27 - - 28 - - 29 - - 30 - - 31 - - 32 - - 33 - - 34 - - 35 - - 36 - - 37 - - 38 - - 39 - - 40 - - 41 - - 42 - - 43 - - 44 - - 45 - - 46 - - 47 - - 48 - - Total Project Proposal 11,450.00$ Dated: June 2, 2026 By: Kurt Dix Project Manager Municipal Well & Pump www.municipalwellandpump.com Project Proposal Maine #8 - Motor swap Kurt Dix P.O. Box 311, Waupun, WI 53963 – Office: 920-324-3400 – Toll-Free: 800-383-7412 – Fax: 920-324-3431 6/2/2026 - 6:04 PMhttps://municipalwellandpump.sharepoint.com/sites/Shared/Shared Documents/Proposals/Kurt - Proposals/2026/Maine#8-P&RsubMotor/Estimate/Maine#8-MotorSwap Judith/Michael Work Agreement (Cover Page) Date: MWP Job # Company Name: Contact Name Billing Info: Billing Address City State Zip Phone Fax Email Project Name: Description of Work to be Performed: Total Project Cost $ IN WITNESS WHEREOF, this agreement is executed as of the date shown above: Municipal Well and Pump By: By: Name: Name: Title: Title: Date: Date: PO Number (if needed) Contractor Client Information Client Project Information The undersigned Client hereby instructs Municipal Well & Pump, A Division of Midwest Well Services, Inc. to proceed with the work described below with the understanding that the Terms and Conditions shown attached are hereby incorporated as part of this Work Agreement. The Purchaser further understands that all proposals or estimates, if any, are based on the best information available prior to beginning work AND also understands that the final project scope may vary from the original proposal if conditions, depths or other job factors change during the project. All prices are subject to State and Local Sales and Use Taxes unless a certificate of exemption is provided to Municipal Well & Pump. 1212 Storbeck Drive, Waupun, WI 53963 – Office: 920-324-3400 – Toll-Free: 800-383-7412 – Fax: 920-324-3431 Work Agreement Terms EXCLUSIVE TERMS. These terms govern all Midwest Well Services, Inc. d/b/a Municipal Well & Pump (“Contractor”) work. “Client/Owner” (as identified on the front side hereof) have entered into a contract on the terms and conditions set forth herein. These terms are the only terms to which Contractor agrees, and supersede all prior statements, proposals, negotiations, representations, and agreements and shall constitute the entire agreement between Contractor and Client. Any additional o r conflicting provision(s) contained in any other form of the Client is hereby expressly objected to by Contractor and shall not modify this Work Agreement. INVOICES. Invoices will be submitted once a month with payment due within 30 days of the invoice date. A late charge at the rate of 1% per month, or the highest rate allowed by applicable law, whichever is lowest, will be added to all amounts outstanding after said 45 days. Client agrees to pay any and all attorneys' fees and court costs should attorneys be utilized, or court proceedings initiated to collect any past due amounts. INFORMATION. It is recognized that Client has superior knowledge of the job site, site history, access routes to the job site, known or suspected contaminants, surface and s ubsurface conditions, etc., and Client is obligated to advise Contractor of all or any conditions that may affect Contractor 's performance hereunder. Client agrees to provide Contractor with such specifications, plans, site history information, reports, studies or other information on surface and subsurface conditions as will be reasonably required by Contractor for safe, proper and timely performance of the work. Client shall obtain all necessary permits and rights -of-way and indemnify and hold Contracto r harmless for its failure to do so and for claims of trespass or damage to property, including underground utilities or structures, which arise out of performance of the work. LIABILITY. Neither party shall be liable to the other party for any special, indirect, incidental or consequential damages, whether based on contract, tort (including negligence), strict liability or otherwise. Further, Client agrees to indemnify and hold Contractor harmless from and against any and all claims, demands, causes of a ction (including third party claims for contribution or indemnification), liability and costs (including attorneys' fees and other costs of defense) which result from (i) any release or threatened release of any substance (whether hazardous or not); (ii) a ny claim that Contractor or any of its subcontractors was a "generator" or "transporter" of hazardous waste or an "operator" of the job site (as such terms are used or defined under local, state or federal laws or regulations); or (iii) any negligent or wrongful act or omission of Client or others under Client's control, except that this indemnification shall not apply to the extent any demand or cause of action results from Contractor's negligence or intentional misconduct. PERFORMANCE. Contractor will exercise reasonable skill and judgement in performing the work. EXCEPT AS EXPRESSLY PROVIDED HEREIN, NO OTHER WARRANTIES (EXPRESS OR IMPLIED, INCLUDING, BUT NOT LIMITED TO, WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURP OSE) ARE GIVEN HEREUNDER. Contractor does not warrant any specific results of any kind. WARRANTY. Contractor warrants to the original end user, that for a period of one year from the date of startup that the equipment installed by Contractor shall be free from defects in mater ials and workmanship. This warranty does not include damage due to acts of God, accident, misuse, abuse, negligence, modification, unsuitable environment or improper maintenance. The sole obligation and liability under this warranty will be r epair or repla cement by Contractor with the same or an equivalent product of the defective portion of the equipment. If a failure is determined to be attributable to materials and/or workmanship during the 1-year warranty period, Contractor will repair or replace the failed components free of charge including our labor. CHANGED CONDITIONS. The discovery of any hazardous waste, substance, pollutant, contaminant, underground obstruction, condit ion or utilities on or under the job site which were not brought to the attention of Contractor prior to the date of this Work Agreement will constitute a materially different site condition entitling Contractor, at its option, to terminate this Work Agreement (and to receive payment for all work performed up to and including the dat e of such termination) or to receive an equitable adjustment in the contract price and time for performance. Contractor, however, shall only have the right to terminate if such different site condition(s) creates additional health and safety risks or requires Contractor to perform work outside the original scope or beyond its capabilities. In any event, Contractor may terminate operations on a site which it believes presents an unreasonable health or safety risk. DELAYS. Contractor shall have no liability to Client, or its clients, contractors or consultants for delays attributable to acts of God, acts of third parties, weather which is not reasonably anticipatable, intervention or public authorities, inability to obtain permits necessary to perform the work, work stoppages, changes in applicable laws or regulations after the date of commencement of performance hereunder, and any other conditions or events which are beyond the reasonable control of Contractor shall be entitled to additional time to perform this Work Agreement equal to the time of any such delay. INTERPRETATION. This Work Agreement shall be governed and construed in accordance with the laws of the state of the job site location. If any term, provision or condition contained herein shall, to any extent, be invalid or unenforceable, pursuant to state law or otherwise, the remainder of the terms, provisions and conditions stated in the Work Agreement (or the application of such term, provision, or condition to persons or circumstances other than those in respect of which it is invalid or unenforceable) shall not be affected, and each term, provision and condition of this Wor k Agreement shall be valid and enforceable to the fullest extent permitted by law. GOVERNING LAW; JURISDICTION. This Agreement shall be governed by, and construed and enforced in accordance with, the laws of Wisconsin, exclusive of Wisconsin’s conflict of laws provisions. Any and all claims, questions or disputes regarding the interpretation performance a nd enforceability of this Agreement, the rights and remedies of the parties hereunder, and all related actions or counterclaims shall be initiated and or prosecuted exclusively in Dodge County Circuit Court, Juneau, Wisconsin. The parties further agree to submit to the jurisdiction of said courts. LIEN NOTICE. AS REQUIRED BY THE WISCONSIN CONSTRUCTION LIEN LAW, CONTRACTOR HEREBY NOTIFIES OWNER THAT PERSONS OR COMPANIES PERFORMING, FURNISHING, OR PROCURING LABOR, SERVICES, MATERIALS, PLANS, OR SPECIFICATIONS FOR THE CONSTRUCTION ON OWNER’S LAND MAY HAVE LIEN RIGHTS ON OWNER’S LAND AND BUILDINGS IF NOT PAID. THOSE ENTITLED TO LIEN RIGHTS, IN ADDITION TO THE UNDERSIGNED CONTRACTOR, ARE THOSE WHO CONTRACT DIRECTLY WITH THE OWNER OR THOSE WHO GIVE THE OWNER NOTICE WITHIN 60 DAYS AFTER THEY FIRST PERFORM, FURNISH, OR PROCURE LABOR, SERVICES, MATERIALS, PLANS OR SPECIFICATIONS FOR THE CONSTRUCTION. ACCORDINGLY, OWNER WILL PROBABLY RECEIVE NOTICES FROM THOSE WHO PERFORM, FURNISH, OR PROCURE LABOR, SERVICES, MATERIALS, PLANS, OR SPECIFICATIONS FOR THE CONSTRUCTION, AND SHOULD GIVE A COPY OF EACH NOTICE RECEIVED TO THE MORTGAGE LENDER, IF ANY. CONTRACTOR AGREES TO COOPERATE WITH THE OWNER AND THE OWNER’S LENDER, IF ANY, TO SEE THAT ALL POTENTIAL LIEN CLAIMANTS ARE DULY PAID. 1 VILLAGE OF MAINE 2026 PERSONNEL POLICY (v. 2026_06) This Personnel Policy is designed to acquaint you with the Village of Maine and provide you with information about working conditions, benefits, and policies affecting your employment. We expect each employee to read this Personnel Policy carefully, as it is a valuable reference for understanding your job. The policies outlined should be regarded as management guidelines only, which in a growing municipality will require changes from time to time. The Village Board retains the right to make decisions involving employment as needed to operate in a manner that is beneficial to the employees and the Village of Maine residents. The objective is to provide you with a work environment that is conducive to the betterment of our community. EMPLOYMENT STATUS All Village employees are considered "at-will" employees. This means that the Village or you can end the employment relationship at any time for any reason. Because the Village employees are considered "at-will" employees, nothing contained in this Policy is to be construed as establishing, creating, or constituting a written, oral, or implied contract of employment. Furthermore, nothing herein will be construed as a guarantee of continued employment nor as a guarantee of any benefits or conditions of employment. The Village Board reserves the right to alter, change, delete, deviate from, suspend or discontinue any part or parts of this Policy, including but not limited to any employee benefit without prior notice. No one other than the Village Board may alter or change any of the Policies. Any alteration or modification by the Village Board will be in writing. No statements or promises by an elected official, administrator or other representative of the Village may be interpreted as a change in policy nor will a ny such statement or promise constitute an agreement with any employee. EMPLOYEE CLASSIFICATIONS The following classifications are used by the Village to determine an employee’s benefits and eligibility for overtime. Full-time Employees A full -time employee is one who is regularly scheduled to work 40 -hour work week through the year. Further, full-time employees shall be capable of completing their work assignments, qualified, and licensed (where applicable) by the State of Wisconsin. Work assignments shall be commensurate with the job description, and as from time to time directed by the Village of Maine Village Board. Regular full-time employees are eligible for possible updates from Jamie 2 the Village’s entire benefit package, subject to the terms, conditions, and limitations of each benefit program as well as any that are required by law. Temporary Employees Any employee who is also referred to as seasonal or casual and who works full-time or part- time hours on a temporary, sporadic, varying, seasonal, or as -needed basis. Typically, these employees are not eligible for benefits provided by the Village of Maine. EQUAL OPPORTUNITY EMPLOYER & HARRASSMENT POLICY Equal Opportunity Employment The Village is an equal opportunity employer. All employment decisions, including but not limited to recruitment, hiring, compensation, benefits promotion, layoffs, discipline and termination are made without regard to an individual’s age, arrest/conviction record, ancestry, color, national origin, race, religion, di sability, marital status, military service, pregnancy, childbirth, se x, se xual orientation or a ny other char acteristic protected by federal or state law. Anyone who engages in unlawful discrimination will be subject to disciplinary action up to and including termination. Harassment The Village is committed to providing a professional work environment that maintains employee equality, dignity, and respect. The Village will not tolerate, condone, or allow discriminatory practices or harassment against our employees or non -employees who conduct business with the Village, based on their protected class status by anyone, including elected officials, supervisors, co-workers, visitors, vendors, citizens, or any other persons. Any protected class harassment is unacceptable and will not be tolerated. Anyone who violates this policy will be subject to disciplinary action up to and including termination. Harassment includes any conduct, whether verbal, physical, or visual, that is based on a person's protected status, including age, arrest/conviction record, ancestry, color, national origin, race, religion, disability, marital status, military service, pregnancy, childbirth, sex, sexual orientation, off-duty use or nonuse of lawful products, or any other characteristic protected by federal, state, or local law. Conduct need not be directed at a particular individual to be considered a violation of this policy. Harassment can take many forms and may include, but is not limited to: • epithets, slurs, or negative stereotyping • threatening, intimidating or hostile acts • denigrating jokes • verbal abuse • written or graphic material that denigrates or shows hostility or aversion toward a protected class 3 • nonverbal conduct, such as staring or making denigrating gestures • physical conduct, such as stalking, assault, unwanted touching • any other type of verbal, physical, written, or visual conduct. Sexual Harassment This policy protects both male and female employees from sexual harassment. Our policy prohibits all conduct, whether physical, verbal, written or visual that is based on sex, including but not limited to: • unwelcome sexual flirtations, compliments, advances, requests, or propositions • unwelcome touching, patting, pinching, brushing against another's body, attention to an individual's body, or physical assault • any sexual statements or referencing one's sexuality, gender, or sexual experience, sexual gestures, innuendoes, suggestions, " kidding", "teasing" or jokes • the display of sexually related or suggestive pictures or objects including emails or other computer images. Any employee who believes he or she is subject to harassment should report the alleged act to the Village President. An investigation of all complaints will be undertaken immediately. Any officer, supervisor, or other employee who has been found to have sexually harassed another employee will be subject to appropriate disciplinary actions based on the circumstances of the case, from a letter of reprimand up to and including termination of employment. PAY PERIOD/OVERTIME All employees are paid bi -weekly. Payroll will be on Thursday unless that falls on a holiday. Time periods begin on Sunday and end on the second following Saturday. A normal work week consists of forty (40) hours. Additional hours of work may be required, as determined by the Village President. All employees must be available for emergencies as needed. OVERTIME/CALL PAY Overtime compensation is paid to non -exempt employees in accordance with federal and state wages and hour restrictions. Overtime is calculated for all hours worked over forty (40) hours per week at a rate of one and one-half times the non-exempt employee's regular hourly rate. Any p aid time off, holidays, or any leave of absence will be considered hours worked when calculating overtime. All overtime work performed by an hourly employee must be approved by a supervisor or Village President Overtime worked without prior authorization may result in disciplinary action. In addition, public works employees are subject to call outside of their normal work hours to handle emergencies; a refusal to work overtime may result in discipline. What is the callback policy? Also add something for the $300/week Michael receives. I am not sure if that is for the 4 “weekend rounds” or if that is to be on call all of the time. Do the other public works employees receive anything if they are called back to work for an emergency? ALCOHOL AND DRUG POLICY It is the policy and intent of the Village of Maine to maintain a drug and alcohol-free workplace. The Village prohibits use, manufacture, distribution, possession or dispensing of any illegal drugs or controlled substances, except medication taken as prescribed, by any employee while at work, on Village property, in Village vehicles, or while off the premises performing work for the Village. Employees are prohibited from reporting for work while under the influence of alcohol or a controlled substance except non-impairing medication taken as prescribed. In the event an employee is prescribed a medication that may adversely impact his/her behavior, attitude or performance, the employee must notify the Village President prior to reporting for work with the medication in his/her system. A violation of this Policy will result in immediate discipline up to and including termination of employment. All employees are subject to random drug and alcohol testing at any time the Village has reasonable suspicion to believe that the employee has violated the Village’s policy concerning alcohol and/or drugs. Refusal to submit to a drug and/or alcohol test will subject the employee to disciplinary action, up to and including the termination of employment. TIME OFF POLICIES Holiday Pay Full-time employees shall receive holiday pay for the following full days: New Year's Day, Memorial Day, Independence Day, Labor Day, Thanksgiving Day and Christmas Eve day, Christmas Day, and New Year's Eve day. Holiday pay will be for eight (8) hours for a full day. Sick Pay Full-time employees are entitled to six sick days per year48 hours per year. If sick days are not used in a calendar year the employee may accumulate up to thirty (30) days during their employment. Employees will not be paid for accrued sick days upon terminating employment. A doctor's excuse is required for three (3) or more consecutive days of absence due to illness or accident. Sick time will be earned on an accrual basis at a rate of 2 hours per pay period on 24 pay periods per year. Personal Days Full-time employees shall receive three (3) personal days a year24 hours per year that will be paid at the employee's base hourly rate. Some employees are working 8 hour days and some are working 10 hour days. Makes a difference when we are looking at sick, personal, and bereavement. For sick time, without having the hours inserted there is a difference of employees receiving 60 hours a year vs 48 hours a year. Example for call back: Full-time hourly rate employees called to work outside of their regular hours to respond to an emergency will be paid at one and one half (1-1/2) times the regular hourly pay rate with a minimum of two (2) hours. 5 Bereavement Leave Full-time employees shall receive paid bereavement leave at the employee's hourly rate. The employee may take off and be paid for the number of days as follows: • Three days for immediate family - spouse, children, father, or mother • One day for grandparents, brother, or sister Vacation Pay The vacation year begin s at the date of hire . Full -time employee vacation eligibility schedule is as follows: Paid time off (a/k/a PTO) is accrued according to the following rate schedule. Service Hours Weeks 0-3 years 84 2.1 3-6 years 168 4.2 6-12 years 252 6.3 1. Beginning employment seven (7) hours of vacation is accrued each month for full- time employment (2080 hours/year) - 84 hours of vacation per year - 2.1 weeks’ vacation per year. 2. Completion of three (3) years full-time employment (2080 hours/ year) - 14 hours of vacation is accrued each month - 168 hours of vacation per year - 4.2 weeks’ vacation per year. 3. Completion of six (6) years full-time employment (2080 hours/ year) - 21 hours of vacation is accrued each month - 252 hours of vacation per year - 6.3 weeks’ vacation per year. Effective with new full-time employees hired as of January 1, 2025, paid time off (a/k/a PTO) is accrued according to the following rate schedule. Service Hours Weeks 1-5 years 120 3 5-10 years 160 4 10-15 years 200 5 15+ years 200 5 The above employee vacation calculations and amount of time off do not apply to the Zoning Administrator as he is under a separate agreement with the Village. Vacation time is critical for an employee’s wellness, morale, performance, retention, and productivity. The Village of Maine values their employees and encourages employees to take 6 their earned time off. Employees may roll over a maximum of 80 hours (two weeks) of PTO at the end of each calendar year. This will allow an employee to ‘bank’ more PTO if they did not have the opportunity to use the PTO the year before. Employees may also take up to a maximum of 8 0 hours of vacation as a paycheck at the end of the year. A request for this must be submitted at the beginning of December to allow time to process with the last payroll of the calendar year. Upon separation of employment with the Village, all earned and unused vacation/PTO will be paid to the employee at his or her final rate of pay. This will be paid out in one lump sum with the final paycheck to employee . However, if an employee separates from employment with the Village with less than one year of service, he or she The employee must provide a minimum two (2) week notice in order to receive his or her earned and unused vacation at the time of separation; failure to do so shall result in the employee forfeiting any earned and unused vacation/PTO. A new employee may take vacation without pay by submitting a vacation request form and receiving the Village Boards signature or Village President of approval. UNIFORM ALLOWANCE – PUBLIC WORKS To maximize safe working conditions, reflect go od appearance, and to pro vide ease of recognition/identification for Public Works employees, a basic daily uniform (pants and shirt) will be provided to designated employees through a professional uniform service. Upon termination of employment, all uniforms be returned to the Village of Maine . Failure to do so will result in a deduction from the final paycheck in the amount ch arged through the uniform service provider. In addition , Publi c Works employees are eligible for a uniform reimbursement to be determined by the annual budget per calendar y ear for job -related clothing items ( boots, safety glasses, gloves, etc.) purchased by the employee. A detailed paid receipt must be submitted to the Village Clerk to request reimbursement. RETIREMENT POLICY The Village shall make a monthly deposit of four percent (4%) of the employee's gross salary into an Edward Jones 401(k) retirement account. Edward Jones, the Financial Company, shall provide the Village with adequate documentation regarding the employee's retirement account. Employees shall be 100% vested immediately. Employees may elect to have an additional amount, up to the Federal annual limit, 7 withdrawn from each paycheck on a pretax basis and deposited into their Edward Jones account. The employee is required to submit a request (form provided) to the Village Clerk. This amount will be withdrawn monthly from the employee's paycheck unless the employee requests a change/discontinuation and submits it in writing. HEALTH BENEFITS Qualified Small Employer Health Reimbursement Arrangement (QSEHRA) Employees, their spouses, and legal dependents are eligible to participate and receive tax-free reimbursements for insurance premiums and out-of-pocket expenses IF they have coverage that meets minimum essential coverage (MEC) standards. The QSEHRA allows for tax-free reimbursement of qualified medical expenses for those covered under a spouse’s employer plan, and taxable reimbursement of the spouse’s portion of their employer health insurance plan premium, assuming it is deducted from the spouse’s paychecks on a pre-tax basis. The QSEHRA design, details, including reimbursement requirements, as well as an implementation guide will be provided to each full-time employee upon employment. ABSENCE/TARDINESS All employees are expected to report for work at their scheduled times. If an employee will be absent or tardy for work, they must notify their supervisor or the Village President as soon as possible, prior to the start of their scheduled time to report. Excessive tardiness or leaving early without letting a supervisor know will be considered a "tardiness pattern." Five (5) or more unexcused tardy or absences per calendar year will result in disciplinary action up to and including termination of employment . Factors, including but not limited to the degree and the reason for the tardiness will be taken into consideration in determining whether to consider the tardiness as excused. The Village President shall determine whether a tardiness or absence is excused or unexcused. Not reporting to work and not calling to report the absence is a no-call/ no-show and is a serious matter. The first instance of a no -call/no show will result in a final written warning. The second separate offense will result in further disciplinary action up to and including termination of employment. A no call/no show continuing for three consecutive days will be considered job abandonment and deemed an employee's voluntary resignation of employment. STANDARDS OF PERFORMANCE REVIEW AND REVIEW PROCEDURES Employee Performance Review Supervisors, in conjunction with the Finance and Personnel Committee, will conduct 8 performance reviews with all regular full-time and regular part-time employees annually at or at about the end of August. The Finance and Personnel Committee will conduct reviews of all Supervisors. Performance reviews are designed as an opportunity for an employee to discuss their current job tasks, encourage and recognize attributes, discuss ways in which the employee can improve their skills, and discuss positive, purposeful approaches for meeting work-related goals. The Village of Maine directly links wage and salary increases with performance. An employee’s performance review will have a direct effect on any changes in compensation. For this reason, among others, it is important employees prepare for these reviews carefully and participate in them fully. However, a positive performance review does not guarantee a compensation increase based upon the budgetary factors that govern the financial actions of the Village. Each employee’s hourly wage or annual salary will be reviewed by and approved by the Village Board during the budgeting process each year. Employee annual performance review evaluations will be placed in the employee’s personnel file. PROBATIONARY EMPLOYEES Probationary employees will be reviewed by the Village Board during their probationary period as follows: • 90-day review / possible wage or salary increase • 180-day review / possible wage or salary increase Since drug testing is part of the evaluative procedure for new and returning employees, it may be conducted upon a conditional offer of employment. PERSONNEL FILES Employee personnel files include the following: job description, completed job application, resume, records of participation in training events including certificates awarded, annual employee evaluations, and records of disciplinary action. Personnel files are the property of the Village of Maine, and access to the information is restricted. The Village Treasurer shall be the keeper of all personnel files and will allow an employee to access his or her own file only. An employee’s personnel data should be accurate and current at all times. It is the responsibility of each employee to promptly notify the Village Treasurer of any changes in personnel data such as: • Mailing address • Telephone numbers • Name and number of dependents 9 • Individuals to be contacted in the event of an emergency • Any financial changes that may affect payroll BACKGROUND CHECKS Background checks are a common practice where employers verify information provided by job applicants or current employees, including criminal history, education, employment history, and other relevant details, to ensure a safe and reliable workforce. Acc ordingly, the Village Board reserves the right to conduct such background checks no more than annually for each employee. EMPLOYEE'S INABILITY TO PERFORM DUTIES Health-related Issues Employees who become aware of any health -related issue or need doctor -prescribed medication that may impact on -the-job safety should notify the Village President (acting as Administrator and/or Public Works Supervisor) in writing of any possible side effects and/or performance limitations. A written “permission to work” from the employee’s doctor may be required specifying whether the employee is able to perform regular duties as outlined in their job description. Based on information provided by the employee and their doctor, the Village President (acting as Administrator and/or Public Works Supervisor) may modify the employee’s job to ensure the safety of the employee, co-workers, and the public until such time that the health-related issue or medication no longer affects the employee’s performance. A leave of absence may be granted on a case -by-case basis. If the need arises for a leave of absence, employees should notify the Village President (acting as Administrator and/or Public Works Supervisor). Please note, all disclosure of health and/or medication use will remain strictly confidential in accordance with HIPPA laws. Employee Requiring Medical Attention In the event an employee requires medical attention, whether injured or becoming ill while at work, and the employee is unresponsive or unable to communicate, the emergency contact must be notified immediately by the senior employee on the scene. If it is necessary for the employee to be seen by the doctor or go to the hospital, the Village President (acting as Administrator and/or Public Works Supervisor) will arrange transport for the employee to the appropriate facility. A physician’s “return to work” notice may be required. Employee’s Long-term Inability to Perform Job Duties The Village of Maine’s employee inability to perform work policy refers to guidelines addressing situations where an employee is unable to fulfill the essential functions of their 10 job, typically due to medical reasons or lack of skills, and the steps the Village can take to manage the situation: • The employee must immediately inform the Village President (acting as Administrator and/or Public Works Supervisor) if any condition or circumstance would impact their ability to complete their job responsibilities • An employee’s doctor may be required to provide a written “permission to work”, specifying whether the employee is able to perform regular duties as outlined in their job description • The Village President (acting as Administrator and/or Public Works Supervisor) will inform the Board of Trustees and provide documentation as to the employee’s ability to perform essential functions of their job, including the employee’s job description and letters from the employee’s doctor(s) • The Village Board will assess the operational impact, the expected length of time the employee may be absent, the potential for the employee never to be able to perform their job responsibilities and ensure compliance with employment laws. • Depending on the circumstances, the employee may be placed on a leave of absence without pay or employment may be terminated ADDITIONAL VILLAGE EMPLOYMENT POLICIES Social Media Employee personal use of social media sites is prohibited during work hours . Employees should have no expectation of privacy in use of social media access at work and/or via Village­ owned technology resources. When posting on social media sites regarding job -related matters, employees must include a disclaimer that the opinions they are expressing are their own and do not necessarily represent the views of the Village. Public Records and Media Contact Only the Village's designated records custodian(s) may respond to a public records request. Should an employee receive a request, please forward it to the Village Clerk DISCIPLINE POLICY AND PROCEDURES To ensure orderly operations and provide the best work environment, the Village Board expects each employee to conduct themself at all times in a manner that is respectful and will protect the interests and safety of all employees and the Village. This Policy cannot address every conceivable circumstance that may arise. The Village considers all of its employees to be professionals and expects to exercise responsible judgment. The Village Board reserves sole discretion to determine when certain behaviors, conduct, decisions, etc. are inappropriate, even if they are not expressly prohibited or addressed in this Policy. The consequences for any infraction will depend on all re levant circumstances and may include 11 discipline or termination as the Village Board may determine appropriate. It is not possible to list all the behavior that is unacceptable. The list below is illustrative and not intended to be all -inclusive. These are examples of infractions that may result in disciplinary action up to and including termination: • Any form of theft, dishonesty or inappropriate removal, use or possession of property • Falsification of timekeeping or other records or documents • Any form of violence • Verbal or physical abuse, discourteous, disrespectful, insulting or inflammatory language or conduct, or any other form of behavior that could be deemed “bullying” towards another person • Negligence or improper conduct leading to damage of [Municipality]-owned property or property belonging to others, or injury to another person • Insubordination or other failure to follow directives or instructions • Violation of safety or health rules • Smoking in prohibited areas, equipment or vehicles • Possession of dangerous or unauthorized materials, such as explosives or firearms • Unacceptable attendance record • Unauthorized use or misuse of telephones, mail system, computers, social media or other Village owned equipment • Unsatisfactory or inappropriate performance or conduct • Violation of any other policies/rules in this handbook Corrective Action The purpose of corrective action is to eliminate inappropriate conduct, violation of policies, improper behavior or performance problems. Corrective action may include, but is not limited to, oral or written warnings, suspensions without pay, work restric tions, termination or any other form of discipline. The specific measures taken will depend upon the nature and severity of the conduct and the surrounding circumstances. GRIEVANCE PROCEDURE This grievance procedure is not intended to apply to a verbal warning or written warning. The procedure may be utilized with a suspension or termination of employment. For purposes of applying the grievance procedure described herein, "termination" does not encompass voluntarily quitting, completion of temporary or seasonal employment, job abandonment, termination due to health, loss of license, or other qualification(s) for the job, retirement, or layoff or failure to recall after a layoff time period. For purposes of defining an "employee" for this procedure, appointed officials, the Zoning Administrator and Plan Commission, Fire Department, and First Responder members and 12 officers are not employees. Grievances This policy is intended to comply with Section 66.0509, Wis. Stats., and provides a grievance procedure addressing issues concerning workplace safety, discipline, and termination. This policy applies to all employees covered under § 66.0509, Wis. Stats. For purposes of this policy, “workplace safety” is defined as conditions of employment affecting an employee’s physical health or safety, the safe operation of workplace equipment and tools, safety of the physical work environment, personal protective equipment, workplace violence, and training related to same. Employees should first discuss complaints or questions with their immediate supervisor. Every reasonable effort should be made by supervisors and employees to resolve any questions, problems or misunderstandings that have arisen before filing a grievance. Step 1 - Written Grievance Filed with Village of Maine's President The employee must prepare and file a written grievance with the Village President within five (5) business days when the employee knows, or should have known, of the events giving rise to the grievance. The Village President will share the written grievance with the Village Board. The written grievance must contain the name and position of the employee filing it, a statement of the grievance, the issue involved, the relief sought, the date the event giving rise to the grievance took place, the employee's steps to orally review the matter with the employee's supervisor, and the employee's signature and the date. The Village in conjunction of the Village Board will investigate the facts giving rise to the grievance and inform the employee of his or her decision, if possible, within ten (10) business days of receipt of the grievance. In the event the grievance involves the Village President, the grievance shall be filed with the Marathon County, or his/her designee , who shall conduct the Step 1 investigation. Step 2- Impartial Hearing Officer If the grievance is not settled at the first step, the employee may request in writing, within five (5) business days following receipt of the Village President's decision, a request for written review by an impartial hearing officer. The Village shall select the impart ial hearing officer. The hearing officer shall not be a Village employee. The impartial hearing officer will determine whether the Village acted in an arbitrary and capricious manner. In all cases, the grievant shall have the burden of proof to support the grievance. This process does not involve a hearing before a court of law; thus, the rules of evidence will not be followed. Depending on the issue involved, the impartial hearing officer will determine whether a hearing is necessary or whether the case may be decided based on a submission of written documents. The impartial hearing officer shall prepare a written 13 decision. Step 3 – Review By Village Board If the grievance is not resolved after Step 2, the employee or the Village President shall request, within five (5) business days of receipt of the written decision from the hearing officer, a written review by the Governing Body. The Village Board shall not take testimony or evidence; it may only determine whether the hearing officer reached an arbitrary or incorrect result based on a review of the record before the hearing officer. The matter will be scheduled for the Village Board's next regular meeting, or a special Village Board meeting. The Village Board will inform the employee of its findings and decision in writing within ten {10) business days of the Village Board meeting. The Village Board shall decide the matter by majority vote and this decision shall be final and binding. An employee may not file a grievance outside of the time limits set forth above. If the employee fails to meet the deadlines set forth above, the grievance will be considered resolved. An employee will not be compensated for time spent processing their grievance through the various steps of the grievance procedure. Any expense incurred by the employee in processing their grievance shall be the sole responsibility of the employee, includ ing but not limited to attorney and witness fees. 1 VILLAGE OF MAINE, MARATHON COUNTY, WISCONSIN AN ORDINANCE AMENDING SECTION 1.18(1)(d) OF THE GENERAL CODE OF ORDINANCES ENTITLED FINANCE AND PERSONNEL COMMITTEE The Village Board of the Village of Maine, Marathon County, Wisconsin , do ordain as follows: Section 1: Section 1.18(1)(d) of the General Code of Ordinances of the Village of Maine entitled Finance and Personnel Committee is hereby amended to provide by the deletion of the stricken language and the addition of the underlined language as follows: Sec. 1.18(1)(d) - Finance and Personnel Committee. A. Creation/Purpose. The Village of Maine may create committees from time to time as it deems appropriate. It is intended that the Finance and Personnel Committee provide recommendations to the Village Board concerning general financial oversight of the Village, including reviewing and recommending to the Village Board, the payment of monthly bills, consistent monitoring of the annual budget, financial reporting a s well as recommending the creation and monitoring of internal controls and account ing policies. In addition, the purpose of this Committee is to monitor and recommend to the Village Board employee benefits matters as they relate to finance. and administration, as well as the recommending of the hiring of Village employees, all as set forth herein below. B. Composition, Appointment, Term, and Compensation. The Finance and Personnel Committee shall consist of five members. Two (2) members shall be Village Trustees. Three (3) members shall be residents of the Village who shall be persons with finance personnel and/or accounting experience. In April or upon a vacancy on the Committee, any Village Board member may nominate a Committee member who shall be approved by a majority of the Village Board members present at said Village Board meeting. The resident members shall serve for a term of two (2) years . The Trustees so appointed shall serve for a term of 2 years, concurrent with their elected term. The Committee shall determine by majority vote of its members who shall serve as the chairperson. Committee members shall be compensated on a per diem basis consistent with other Village commission or committee members as from time to time set by the Village Board. C. Duties and functions. 1. Periodically review and recommend revisions to the Village Board of the personnel policy of the Village. 2. Periodically review and recommend revisions to the Village Board of the employee benefits packages. 1. 3. Review and recommend to the Village Board annual salary information regarding Village employees. revisions from 05/26 mtg 2 4. Review and recommend to the Village Board job descriptions of Village employee positions. 5. Advertise positions of employment with the Village and review resumes as well as conduct necessary interviews of candidates for employment with the Village. Recommending salary and benefits for the candidate and provide a recommendation to the Village Board. 2. 6. Monitor adherence to the budget. 3. 7. Work with staff on creating useful reports including detailed and readable formats. 4. 8. Create a calendar with an annual timeline of responsibilities related to financial matters of the Village making additions/deletions as required. 5. 9. Work with Department heads to review and present the Village budget to the Village Board for approval. 6. 10. Assist to ensure that the audit process is timely completed when an audit is determined appropriate by the Village Board. D. Meetings. 1. Notice of all meetings shall be in compliance with Wis. Stat. Ch. 19. 2. The Committee shall conduct all meetings at scheduled times and places as called by the chair or as determined by the Committee and at a minimum of one meeting per month. The chair shall establish the agendas for all such meetings. 3. Minutes of the meetings and recommendations of the Committee shall be submitted to the Village Board. The minutes shall show the vote of each member upon each question. The minutes shall also show if a member is absent or fails to vote on any question. 4. No member may appear at any meeting by telephonic or other electronic means. 5. A majority of the Committee must be physically present at the meeting for a quorum. 6. Unless otherwise required by law, an affirmative vote of a majority of the members present at a meeting at which a quorum is present shall constitute the action of the Committee. 7. Rules of decorum shall be maintained by all members of the Committee. Failure to follow shall be a basis for removal from the Committee. Section 2: If any provisions of this Ordinance is invalid or unconstitutional or if the application of this Ordinance to any person or circumstances is found invalid or unconstitutional by a Court of competent jurisdiction, such invalidity or unconstitutionality shal l not affect the provisions or application of this Ordinance which can be given effect without the invalid or unconstitutional provision or application. Section 3: All Ordinances and parts of ordinances in conflict herewith are hereby repealed. Section 4: This Ordinance shall be in full force and effect from and after its date of passage and publication as required by law. 3 Adopted this day of June, 2026. VILLAGE OF MAINE ____________________________________________ Judith Hase, Village President ATTEST: ____________________________________ Jamie Heindl, Interim Village Clerk Village of Maine Personnel and Finance Committee Application – v2.0– June 4 2026 FINANCE COMMITTEE APPLICATION If you are interested in serving the community as a committee member, please complete this application form and deliver or mail to the Village of Maine, 6111 N 44th Ave, Wausau, WI 54401 or email to clerk@villageofmaine.org. Any village board member may nominate a committee member, whom shall be approved by a majority of the village board members. Your committee application will be kept on file until after an appointment has been made. Application due date is July 3 2026. Member selection is July 13 2026. First Name Last Name Full Address Years Maine Resident Preferred Phone Number Email What is your educational background and how can it assist your fellow residents? __________________________________________________________________________ __________________________________________________________________________ __________________________________________________________________________ __________________________________________________________________________ __________________________________________________________________________ What is your professional experience? __________________________________________________________________________ __________________________________________________________________________ __________________________________________________________________________ __________________________________________________________________________ __________________________________________________________________________ What other qualifications and skills would you bring to the committee? __________________________________________________________________________ __________________________________________________________________________ __________________________________________________________________________ Village of Maine Personnel and Finance Committee Application – v2.0– June 4 2026 __________________________________________________________________________ Please state the reason you wish to serve. __________________________________________________________________________ __________________________________________________________________________ __________________________________________________________________________ __________________________________________________________________________ __________________________________________________________________________ _______________________________ _________________________ _____________ Print Name Signature Date ////////////////////////////////////////////////////////////////////////////////////////////// Membership The Finance Committee shall consist of five members. Two members shall be a Village Trustees. Three members shall be residents of the Village who shall be persons with budgets and accounting experience. The Committee appoints a chairperson. Members serve fellow citizens and the Board of Trustees in an advisory capacity for a two-year term. Members are paid $40 per meeting. Duties and Functions • Periodically review and recommend revisions to the Village Board of the employee benefits packages as related to finance and budget. • Review and recommend to the Village Board annual salary information regarding Village employees. • Monitor adherence to the budget • Work with staff on creating useful reports, including detailed and useable formats • Create a calendar with an annual timeline of responsibilities related to financial matters • Work with staff to review and present the budget to the Village Board for approval • Assist with the timely completion of financial audits Meetings • The Committee shall meet, in person, a minimum of once each month • The Chair will establish the agenda for all meetings • Minutes of the meetings and recommendations of the Committee shall be submitted to the Village Board • An affirmative vote of a majority of the members present at a meeting at which a quorum (three persons) is present, shall constitute the action of the Committee • Rules of decorum shall be maintained by all members of the Committee. Failure to follow shall be a basis for removal from the Committee VILLAGE OF MAINE, MARATHON COUNTY, WISCONSIN AN ORDINANCE AMENDING SECTION l.19 OF THE GENERAL CODE OF ORDINANCES ENTITLED PUBLIC WORKS & PUBLIC PROPERTY COMMITTEE The Village Board of the Village of Maine, Marathon County, Wisconsin, do ordain as follows: SECTION 1: Section 1.19 of the General Code of Ordinances of the Village of Maine entitled Public Works & Public Property Committee is hereby amended to provide by the deletion of the stricken language and the addition of the underlined language as follows: Sec. 1.19. Public Works Municipal Projects & Public Property Committee. A. Creation/Purpose. The Village of Maine may create committees from time to time as it deems appropriate. It is intended that the public works & public property committee, under the direction of the village board may recommend and oversee those public works projects and/or capital improvement projects as from time to time directed by the village board . The committee shall provide recommendations to the village board as directed by the village board concerning matters related to public infrastructure and services, such as roads, sewers, and water systems as well as capital improvements . The committee will assist the village board to ensure efficiency in public works projects and/or capital improvements of the village. B. Composition, Appointment, Term, and Compensation. The Public Works Committee shall consist of five members. One (1) member shall be a village trustee and four (4) members shall be residents of the Village who shall be persons with municipal zoning and infrastructure knowledge, as well as an understanding of federal, state, and local regulations along with construction and maintenance experience. The Village Board shall appoint and confirm by 2/3 vote the five members of the Committee during the month of April for terms that shall expire in April or at any other time if a vacancy occurs during the middle of a term. The members of the committee shall be appointed for a period of 2 years. The village trustee shall be appointed to a two year term and so long they hold the office of village trustee. Initially, two citizen members shall be appointed for two year terms and two citizen members shall be appointed for one -year terms. Each year thereafter, two citizen members will be appointed for two year terms at each spring election, creating staggered terms. The Municipal Projects & Public Works Committee shall consist of five members. Two (2) members shall be Village Trustees. Three (3) members shall be residents of the Village who shall be persons with municipal zoning and infrastructure knowledge, as well as an understanding of federal, state, and local regulations along with construction and maintenance experience . In April or upon a vacancy on the Committee, any Village Board member may nominate a Committee member who shall be approved by a majority of the Village Board members present at said Village Board meeting. The resident members shall serve for a term of two (2) years. The Trustees so appointed shall serve for a term of two (2) years, concurrent with elected term. The Committee shall determine by majority vote of its members who shall serve as the chairperson. Committee members shall be compensated on a per diem basis consistent with other Village commission or committee members as from time to time set by the Village Board. C. Duties and functions. 1. Provide recommendations to the village board on policies, projects, and priorities for public works and capital improvements as directed by the village board. 2. Provide recommendations to the village board concerning mai ntenance and repair of public infrastructure, including road, culverts, storm and sanitary sewers, and public buildings as directed by the Village Board. 3. As directed by the Village Board provide recommendations to it concerning public works projects such as road improvements and new building construction. D. Meetings 1. Notice of all meetings shall be in compliance with Wis. Stat. Ch. 19. 2. The committee shall conduct all meetings at scheduled times and places as called by the chair or as determined by the committee and at a minimum of one meeting per month. The chair shall establish the agendas for all such meetings. 3. Minutes of the meetings and recommendations of the committee shall be submitted to the village board. The minutes shall show the vote of each member upon each question. The minutes shall also show if a member is absent or fails to vote on any question. 4. Members may appear at any meeting by telephonic or other electronic means. 5. A majority of the Committee must be physically present at the meeting for a quorum. 6. Unless otherwise required by law, an affirmative vote of a majority of the members present at a meeting at which a quorum is present shall constitute the action of the committee. 7. Rules of decorum shall be maintained by all members of the committee. Failure to follow shall be a basis for removal from the committee. SECTION 2: If any provision of this Ordinance is invalid or unconstitutional, or if the application of this Ordinance to any person or circumstances is found invalid or unconstitutional by a Court of competent jurisdiction, such invalidity or unconstitutionality sha ll not affect the provisions or application of this Ordinance which can be given effect without the invalid or unconstitutional provision or application. SECTION 3 : All Ordinances and parts of ordinances in conflict herewith are hereby repealed. SECTION 4: This Ordinance shall take effect and be in full force and effect from and after its passage and publication or posting as required by law. Adopted ____ day of June, 2026. VILLAGE OF MAINE ______________________________________ Judith Hase, Village President ATTEST: ________________________________ Jamie Heindl, Interim Village Clerk Adopted:___________ Published:______________ Village of Maine Public Works & Property Committee Application – v1.0 – April 17 2026 MUNICIPAL PROJECTS & PUBLIC PROPERTY COMMITTEE APPLICATION The Municipal Projects & Public Property Committee is to provide recommendations to the Village Board concerning matters related to public infrastructure and services, such as roads, sewers, and water systems, as well as capital improvements. If you are interested in serving the community as a committee member, please complete this application form and deliver or mail it to the Village of Maine, 6111 N 44th Ave, Wausau, WI 54401, or email it to clerk@villageofmaine.org. Your committee application will be kept on file until after an appointment has been made. Application due date is July 3 2026 . Member selection is July 13 2026. Committee members will be paid $40 per meeting. First Name Last Name Full Address Years Maine Resident Preferred Phone Number Email What abilities do you believe will assist you as a member of the Municipal Projects & Public Property Committee? __________________________________________________________________________ __________________________________________________________________________ __________________________________________________________________________ __________________________________________________________________________ What is your work/educational experience. __________________________________________________________________________ __________________________________________________________________________ __________________________________________________________________________ __________________________________________________________________________ What other qualifications or skills would you bring to the Committee. __________________________________________________________________________ __________________________________________________________________________ Village of Maine Public Works & Property Committee Application – v1.0 – April 17 2026 __________________________________________________________________________ __________________________________________________________________________ Please state the reason you wish to serve. __________________________________________________________________________ __________________________________________________________________________ __________________________________________________________________________ __________________________________________________________________________ _______________________________ _________________________ _____________ Print Name Signature Date ////////////////////////////////////////////////////////////////////////////////////////////// Membership The Municipal Projects & Property Committee consist s of five members. Two members shall be Village Trustee s. Three members shall be residents of the Village who shall be persons with municipal zoning and infrastructure knowledge, as well as an understanding of federal, state, and local regulations, along with construction and maintenance experience. Duties and Functions 1. Provide recommendations to the Village Board on policies, projects, and priorities for public works, municipal projects, and capital improvements as directed by the Village Board. 2. Provide recommendations to the Village Board concerning maintenance and repair of public infrastructure, including road s, culverts, storm and sanitary sewers, and public buildings as directed by the Village Board. 3. As directed by the Village Board, provide recommendations to it concerning public works projects such as road improvements and new building construction. Meetings • The Committee shall meet, in person, a minimum of once each month. • The Chair will establish the agenda for all meetings. • Minutes of the meetings and recommendations of the Committee shall be submitted to the Village Board. • An affirmative vote of a majority of the members present at a meeting at which a quorum (three persons) is present, shall constitute the action of the Committee. • Rules of decorum shall be maintained by all members of the Committee. Failure to follow shall be a basis for removal from the Committee. Wes Bruce 5/20/2026 Portable Sound System Quote Designed and Installed by Matthew Koser Category Description Cost Speakers Electro-Voice EVIVA 12P Powered Speaker Pair with Stands and Cables 879.00 $ (2) 1000W Powered Speakers with 12" Woofer, 1" Tweeter, 2-channel Mixer, Bluetooth, and Music/Live Modes; (2) Height-Adjustable Aluminum Speaker Stands with Carry Bag; and (2) XLR Cables. Microphones PTC-8 | Wireless Conference Microphone System w/ 8 Gooseneck Mics 559.99 $ Wireless Conference Microphones for use in the meeting room. PTU-2U-2H | True Diversity Dual Wireless Microphone System 330.99 $ Wireless handheld microphone system. Audio Mixer Behringer Eurorack Pro RX1202FX Rackmount Mixer with Effects 219.00 $ Line level mixer to control audio levels. Gator Cases Pro Series 8U Rack Case with Standard 19" Depth, 279.99 $ Roto Molded (G-PRO-8U-19) XLR Cable Cable for meeting room speaker 35.99 $ Furman M-8Dx 15A 8+1 Outlet Power Conditioner 199.95 $ Misc cables, power cords, batteries, etc. (if needed at time of install) 200.00 $ 2,704.91$ tax 148.78$ 2,853.69 $ In my opinion, the system that is currently in place in the Village hall is inadequate. The speakers that are currently installed in the ceiling in the hall lack quality and decent frequency response. The sound that comes out of them is "tinny" and doesn't sound natural. The existing microphones are of decent quality but are older and not suited well for the application they are currently being used for. The existing amplifier/mixer is limited and sounds like the electrolytic capacitors are failing in the power supply. That is why there are the random clicks and pops that come out of the speakers. The system I have designed includes: 8 "conference" style wireless microphones for the board, attorney, and anyone else at the "head table." 2 handheld wireless microphones for the "audience" or other uses. 2 well- made speakers, on stands that would be positioned near the audience chairs. Audio mixer, gear rack, power conditioner, and cables/batteries to go with. The advantage of going with the system that I created is that it is portable, and the microphones are all wireless. No more tripping over cables or having wires strung everywhere. It can be easily broken down and moved outside to use for an event or reconfigured easily within the meeting room. If the Village decides to go with this system, I can order and install it at no charge. All equipment is brand new and comes with the manufacturer's warranty. I would always be able to troubleshoot/advise on operation as needed. Judith May 28, 2026 Village Board Village of Maine We are pleased to confirm our understanding of the services we are to provide Village of Maine (the “Village”) for the year ended December 31, 2025. Audit Scope and Objectives We will audit the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information, which collectively comprise the basic financial statements of Village of Maine as of and for the year ended December 31, 2025. Accounting standards generally accepted in the United States of America (GAAP) provide for certain required supplementary (RSI), such as management’s discussion and analysis (MD&A), to supplement Village of Maine’s basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operation, economical, or historical context. As part of our engagement, we will apply certain limited procedures to the Village’s RSI in accordance with auditing standards generally accepted in the United States of America (GAAS). These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. The following RSI is required by GAAP and will be subjected to certain limited procedures, but will not be audited: 1. Schedule of Employer's Proportionate Share of the Net Pension Liability (Asset) and Employer Contributions - Wisconsin Retirement System 2. Schedules of Employer's Proportionate Share of the Net OPEB Liability and Employer Contributions - Other Post-Employment Benefits Other Than Pensions – Cost-Sharing Plan 3. Schedule of Budgetary Comparison - General Fund 4. Notes to Required Supplementary Information We have also been engaged to report on supplementary information other than RSI that accompanies the Village’s financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with GAAS, and we will provide an opinion on it in relation to the financial statements as a whole in a report combined with our auditors’ report on the financial statements: 1. Schedule of Water and Sewer Utility Operating Revenues and Expenses In connection with our audit of the basic financial statements, we will read the following other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. 1. Schedule of Detailed Budgetary Comparison - General Fund The objectives of our audit are to obtain reasonable assurance as to whether the financial statements as a whole are free from material misstatement, whether due to fraud or error; issue an auditors’ report that includes our opinion about whether your financial statements are fairly presented, in all material respects, in conformity with GAAP; and report on the fairness of the supplementary information referred to in the second paragraph when considered in Judith Village of Maine May 28, 2026 Page 2 relation to the financial statements as a whole. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. Misstatements, including omissions, can arise from fraud or error and are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment of a reasonable user made based on the financial statements. Auditors’ Responsibilities for the Audit of the Financial Statements We will conduct our audit in accordance with GAAS and will include tests of your accounting records and other procedures we consider necessary to enable us to express such opinions. As part of an audit in accordance with GAAS, we exercise professional judgment and maintain professional skepticism throughout the audit. We will evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management. We will also evaluate the overall presentation of the financial statements, including the disclosures, and determine whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We will plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is an unavoidable risk that some material misstatements may not be detected by us, even though the audit is properly planned and performed in accordance with GAAS. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. However, we will inform the appropriate level of management of any material errors, fraudulent financial reporting, or misappropriation of assets that comes to our attention. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later periods for which we are not engaged as auditors. We will also conclude, based on the audit evidence obtained, whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the government’s ability to continue as a going concern for a reasonable period of time. Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, tests of the physical existence of inventories, and direct confirmation of receivables and certain assets and liabilities by correspondence with selected customers, creditors, and financial institutions. We may also request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. We may from time to time, depending on the circumstances, use third-party service providers in serving your account, some of whom may be cloud-based. We may share confidential information about you with these service providers, but remain committed to maintaining the confidentiality and security of your information. Accordingly, we maintain internal policies, procedures, and safeguards to protect the confidentiality of your personal information. In addition, we will secure confidentiality agreements with all service providers to maintain the confidentiality of your information and we will take reasonable precautions to determine that they have appropriate procedures in place to prevent the unauthorized release of your confidential information to others. In the event that we are unable to secure an appropriate confidentiality agreement, you will be asked to provide your consent prior to sharing of your confidential information with the third-party service provider. Furthermore, we will remain responsible for the work provided by any such third-party service providers. Although we will use our best efforts to make the sharing of your information with such third parties secure from unauthorized access, no completely secure system for electronic data transfer exists. As such, by your signature below, you understand that the firm makes no warranty, expressed or implied, on the security of electronic data transfers. Our audit of the financial statements does not relieve you of your responsibilities. Village of Maine May 28, 2026 Page 3 Audit Procedures - Internal Control We will obtain an understanding of the government and its environment, including internal control relevant to the audit, sufficient to identify and assess the risks of material misstatement of the financial statements, whether due to error or fraud, and to design and perform audit procedures responsive to those risks and obtain evidence that is sufficient and appropriate to provide a basis for our opinions. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentation, or the override of internal control. An audit is not designed to provide assurance on internal control or to identify deficiencies in internal control. Accordingly, we will express no such opinion. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards. Audit Procedures - Compliance As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of Village of Maine’s compliance with the provisions of applicable laws, regulations, contracts, and agreements. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion. Responsibilities of Management for the Financial Statements Our audit will be conducted on the basis that you acknowledge and understand your responsibility for designing, implementing, and maintaining internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, including monitoring ongoing activities; for the selection and application of accounting principles; and for the preparation and fair presentation of the financial statements in conformity with accounting principles generally accepted in the United States of America with the oversight of those charged with governance. Management is responsible for making drafts of financial statements, all financial records, and related information available to us and for the accuracy and completeness of that information (including information from outside of the general and subsidiary ledgers); and for the evaluation of whether there are any conditions or events, considered in the aggregate, that raise substantial doubt about the government’s ability to continue as a going concern for the 12 months after the financial statements date or shortly thereafter (for example, within an additional three months if currently known). You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, such as records, documentation, identification of all related parties and all related-party relationships and transactions, and other matters; (2) additional information that we may request for the purpose of the audit; and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence. At the conclusion of our audit, we will require certain written representations from you about the financial statements and related matters. Your responsibilities include adjusting the financial statements to correct material misstatements and confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements of each opinion unit taken as a whole. You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws and regulations. You are responsible for the preparation of the supplementary information in conformity with accounting principles generally accepted in the United States of America. You agree to include our report on the supplementary information in any document that contains, and indicates that we have reported on, the supplementary information. You also agree to make the audited financial statements readily available to users of the supplementary information Village of Maine May 28, 2026 Page 4 no later than the date the supplementary information is issued with our report thereon. Your responsibilities include acknowledging to us in the representation letter that (1) you are responsible for presentation of the supplementary information in accordance with GAAP; (2) you believe the supplementary information, including its form and content, is fairly presented in accordance with GAAP; (3) the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the supplementary information. Other Services We will also prepare the depreciation schedules, assist with implementation of GASB standards as well as the annual financial report of the Village of Maine in conformity with accounting principles generally accepted in the United States of America based on information provided by you. We will perform the services in accordance with applicable professional standards. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities. You agree to assume all management responsibilities for the depreciation schedules, assist with implementation of GASB standards as well as the annual financial report and any other non-attest services we provide; oversee the services by designating an individual, preferably from senior management, with suitable skill, knowledge, or experience; evaluate the adequacy and results of the services; and accept responsibility for them. Engagement Administration, Fees, and Other We understand that your employees will prepare all cash, accounts receivable, or other confirmations we request and will locate any documents selected by us for testing. The audit documentation for this engagement is the property of KerberRose SC and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to any regulatory body or its designee. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of KerberRose SC personnel. Furthermore, upon request, we may provide copies of selected audit documentation to any regulatory body or its designee. The regulatory body or its designee may intend or decide to distribute the copies or information contained therein to others, including other governmental agencies. Greg Pitel, CPA is the engagement partner and is responsible for supervising the engagement and signing the report or authorizing another individual to sign it. Our fee for services will be at our standard hourly rates plus out-of-pocket costs (such as report reproduction, word processing, postage, travel, copies, telephone, etc.) except that we agree that our gross fee, including expenses, will not exceed $20,000 - $25,000. Our standard hourly rates vary according to the degree of responsibility involved and the experience level of the personnel assigned to your audit. Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. In accordance with our firm policies, work may be suspended if your account becomes 90 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate before we incur the additional costs. Village of Maine May 28, 2026 Page 5 Reporting We will issue a written report upon completion of our audit of Village of Maine’s financial statements. Our report will be addressed to management and those charged with governance of the Village of Maine. Circumstances may arise in which our report may differ from its expected form and content based on the results of our audit. Depending on the nature of these circumstances, it may be necessary for us to modify our opinions or add an emphasis-of- matter or other-matter paragraph to our auditors’ report, or if necessary, withdraw from this engagement. If our opinions are other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or withdraw from this engagement. We appreciate the opportunity to be of service to Village of Maine and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the attached copy and return it to us. Very truly yours, KerberRose SC KerberRose SC Certified Public Accountants Green Bay, Wisconsin RESPONSE: This letter correctly sets forth the understanding of the Village of Maine. By: _________________________________________________________ Title: _________________________________________________________ Date: _________________________________________________________