Committee of the Whole — Agenda Packet

MEETING: REGULAR MEETING OF THE COMMITTEE OF THE WHOLE DATE & TIME: Thursday, October 15, 2026 at 5:30 PM LOCATION: Germantown Village Hall Board Room N112 W17001 Mequon Road Any member of the body and/or citizen may attend the meeting virtually through the WebEx platform, Meeting #:2550 493 8970 Password: QvW8xJeHy75 which can be accessed by phone at 408-418-9388 or by logging in at https://villageofgermantown.my.webex.com/villageofgermantown.my/j.php?MTID=m7beb70d297c90113e1b046122f34064f Citizens not wishing to attend the meeting personally or virtually may submit any public comments by filling out the Online Comment Form by 4:00 PM on the day of the meeting so that it can be provided to the members of the body for their consideration. Previously recorded Board, Committee, and Commission meeting videos can be viewed at https://www.youtube.com/@villageofgermantownwi AGENDA I. CALL TO ORDER: This meeting has been given public notice in accordance with Section 19.83 and 19.84, Wis. Stats, in such form that will apprise the general public and news media of subject matter that is intended for consideration and action. II. ROLL CALL: III. CITIZEN INPUT: (Please be advised per 19.84(2) that information and comment will be received from the public. It is the policy of this municipality that public input be limited to a four (4) minute period per person with a time extension granted at the discretion of the Chairperson. Be advised that there may be limited discussion of the information received but no action will be taken under public comments.) Comments that may be injurious to village personnel or other individuals will not be allowed. IV. UNFINISHED BUSINESS: A. 2027 Operating Budget Continued (ACTION) B. 2027 Operating Budget Schedule (INFORMATIONAL ONLY) V. ADJOURNMENT: 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 this service please contact the Village Clerk at (262) 250-4745 at least 2 days prior to the meeting. Notice is hereby given that a possible quorum of other boards, committees, and/or commissions may attend this meeting to gather information about an item over which they have decision-making responsibility. This may constitute a meeting of these bodies per State ex rel. Badke v Greendale Village Board, even though these bodies will not take formal action at this meeting. Page 1 of 86 BUSINESS OF THE COMMITTEE OF THE WHOLE MEETING DATE: October 15, 2026 PLACEMENT: Action Item ITEM TITLE: 2027 Operating Budget Continued (ACTION) SUBMITTED BY: Lisa Davis, Finance Director, Matt Trebatoski, Village Administrator SUMMARY EXPLANATION: ATTACHMENT: 1. 2027 Requested Budget STAFF RECOMMENDATION: ACTION BY COMMITTEE: Page 2 of 86 � .. �� Village of --......----.erma o n 2027 Annual Budget Page 3 of 86 ***- Village of Department of Admi nistration N112 W17001 Mequon Road P.O. Box 337 Germantown, Wl 53022-0337 (262) 250-4777 To the Honorable Village Board, I respectfully present lhe 2Q27 Budget for the Village of Germantown. This budget reflects our ongoing commitment to maintaining the high level of programs and services our residents and businesses have come to expect, while being fiscally responsible and prudent in our planning for the future. I would like to extend my sincere gratitude to each department for their dedication and professionalism throughout the process. Their thoughtful input has been vital in shaping a budget that is both accountable and responsive to the needs of our community. I also want to thank the Village Board for your continued leadership and guidance as we work together to position the Village of Germantown for continued success. The 2027 Budget sustains our strong investment in public safety, ensuring the resources added through lhe2Q24 referendum remain supported. Staffing in both the Police and Fire Departments remain a high priority, and this budget provides the funding necessary to continue protecting the safety and well-being of our residents. ln addition, this budget takes steps to address wage suppression and inequity among Village employees, an important measure to support recruitment, retention, and fairness within and outside of our organization. At the same time, this budget reflects a disciplined approach to controlling operating expenses. Departments have been asked to carefully evaluate spending and identify efficiencies, ensuring that taxpayer dollars are used effectively, while essential services are preserved. This balanced approach allows us to meet current needs while safeguarding the Village's long-term financial health. fhe 2027 Budget builds on the progress we have made in recent years, maintaining our core services, supporting public safety, and responsibly managing our resources. With the continued partnership of the Village Board and Staff, I am confident that Germantown will remain a safe, vibrant, and sustainable community. Thank you for your honorable service and commitment to ensuring the continued and future success of the Village of Germantown. Respectfully submitted, Matt Trebatoski Village Administrator G Page 4 of 86 General Accounting Practices ln accordance with Generally Accepted Accounting Principles (GAAP), the Village of Germantown utilizes fund accounting to track and report its financial transactions and activities. The two main categories of funds are governmentalfunds and proprretary funds. Governmentalfunds are used for general government operations and specific activities such as public safety, public works, elections, and other government services. The General Fund, which is primarily supported by property taxes, is included in this category. ln addition to these funds, the Village manages several Special Revenue Funds and a Debt Service Fund to account for specific revenue sources and debt repayment. proprietary funds are used for business-like operations where services are financed through user fees rather than taxes. The Village operates two proprietary funds: the Water Utility and Sewer Utility. ln addition to these funds, the Village maintains lnternal Service Funds consisting of a Health lnsurance Fund and a Dental lnsurance Fund. Tax Levy Overview The tax levy represents the total amount of property taxes the Village will collect to fund operations and pay outstanding debt obligations. The levy is divided into two components: the General Fund levy and the Debt Service levy. The General Fund levy supports the dayto-day operations of the Village and is capped by State Statute to not exceed the prior year's amount plus any net new construction. For 2027 , the Village experienced a net new construction growth of 1.63 percent, which allows for an increase of $222,015. The 2027 Recommended Budget includes the full allowable levy increase' The other portion of the tax levy is for the Debt Service Fund, which is used to repay the Village's outstanding debt obligations. The recommen ded 2027 budget reflects a debt service increase of $2,049,064, or 44.11 percent, over the 2026 Adopted Budget. The following table provides a summary of the 2Q27 taxlevy: Tax LevY GeneralLevy (subject to levY limit) - General Fund - Debt Service Debt Service Levy (princiPal & interest on borrowed funds) Total $4,644,572 $6,693,636 $2,049,064 44.11o/o $18,009,363 $20,280,442 $2,271,079 12-61% 2026 Levy $13,364,791 $13,101 ,043 $263,748 2027 Levy $13,586,806 $13,586,806 $o Change ($) $222,015 $485,763 ($263,748) Change (%) 1.660/o Page 5 of 86 2027 Recommended Budget - General Fund Overview The General Fund accounts for the dayto-day operations of the Village. The 2027 budget increased by $721,673 or 3.27o/o over the FY26 Adopted Budget. This is largely driven by an increase in salaries for public safety employees. Revenues General Fund operations are largely supported by the property tax (tax levy), making up 55% of all revenues the Village collects. The remaining revenues are split between a variety of categories seen in the table below. Description Taxes (Non-Property Tax) lntergovernmental Revenue Llcenses & Permits Fines, Forfeits Charges for Services Misc Revenues 2026 Budget 2027 Budget Change ($) Change %t $(1,064,843) $ (1,383,499) $(318,656) 29.93o/o Expenses Revenues Levy 2026 Budget $22,841,423 $9,476,632 $13,364,791 $(4,427,395) $(1,123,285) $(150,500) $(2,415,988) $(294,621) 2027 Budget $24,820,883 $11,234,077 $13,586,806 Changes ($) $1,979,460 $1,757,445 $222,015 Changes (%) 8.670/o 18.55o/o 1.660/o $(5,041,479) $(1,486,023) $(150,500) $(2,493,838) $ (678,738) $(614,084) $(362,738) $o $(77,850) $(384,1 1 7) 13.87o/o 32.29o/o 0.00% 3.22o/o 130.38% TOTAL $(9,476,632) $(11,234,0771 $(1,757,4451 18.55% I nterg ov e r n m e ntal Revenues lntergovernmental revenues are funds received from other governmental entities and are recorded as a key revenue source for the Village. The largest component of this category is State Transportation Aid, which is projected at $1,892,738 in the 2027 Budget. This represents an estimated increase of $247,630 over the FY26 Adopted Budget. ln 2023, the State Legislature and the Governor enacted legislation that increased state shared revenue for Wisconsin municipalities. A portion of this increase is linked to growth in state sales tax collections. As a result, lhe 2027 Budget includes a projected increase of $16,443 in state shared revenue, bringing the total to $754,333. Other intergovernmental revenues are also expected to rise. County Library revenue is projected to increase by $30,000. Additionally, Washington County has proposed providing funding to municipalities to operate their emergency medical services (EMS). The 2Q27 Proposed Budget includes $383,610 from this program. This replaces the 2024-2026 county grant funding of $177 ,000 that has ended, for an overall increase of $206,610. iii Page 6 of 86 Licenses, Permits, & Fees Revenues received from building permits, zoning fees, and operating licenses are recorded in this category. Permit revenue is projected to increase by $42,683 in 2027, driven by an expected rise in development activity within the Village. Building permits are anticipated to generate $542,850, while electrical permits are estimated at $87,890. Additionally, plan review fees are projected to total $67,000. The Clerk's Office is also projecting minor increases in license revenue for 2027 - Fines, Forfeitures, & penalties This category includes revenues from parking violations, ordinance violations, and other criminal charges. The 2027 Recommended Budget reflects no change from 2026 budgeted revenue. Charges for Services Revenues in this category include fees charged by the Village for recreation and library programs, ambulance services, and various miscellaneous services. The largest source of revenue in this category is recreation program fees, which are projected to increase $60,000 to $1 ,175,000. Other revenues from public charges for services are expected to remain relatively flat compared to prior years. M iscellaneous Revenues lnterest earnings on investments make up the majority of revenues in this category. lnterest earnings on investments are projected at $325,743 and were previously recorded in the capitalfund. Donations the Village receives are also recorded here. The revenue received from the Germantown School District for a portion of the School Resource Officers' salaries increases $39,134 to $187,900' Expenses The dayto-day operations of the Village are expensed to the General fund. These expenses are allocated across a variety of functions, including: General Government: These are the costs for administrative functions, such as the operation of the Village Administrator's office, Village Clerk's office, finance, human resources, and legal services. public Safety: This includes expenses for the police and fire departments, emergency medical services, and animal control. lt often represents a significant portion of the general fund due to personnel, equipment, and operational costs. public Works: This covers the maintenance and improvement of infrastructure such as roads, bridges, and public buildings. lt also include costs for parks maintenance and snow removal. parks and Recreation: Funds used for supporting recreational programs, and community events. This includes staff wages, facility maintenance, facility rentals, and programming costs. planning and Development: Expenses in this area cover urban planning, zoning, economic development, and housing initiatives aimed at improving the community's growth and development. Library: Funding for public libraries, including operational costs such as staffing, materials (books, digital resources, etc.), programming, and facility maintenance. General Fund expenditures are categorized as seen below. iv Page 7 of 86 Description Sa/aries & Wages Fringe Benefits Operating Expenses CapitalExpenses Total Expenditures Department Non-Departmental Village Board Ad m i n i strator's Offi ce Clerk's Office Treasurer's Office Assessor Police Administration Patrol Detective Emergency Government Fire Administration 2026 Budget $1 1 ,499,153 $4,252,485 $7,017,685 $73,1 00 $22,841,423 2027 Budget $12,319,793 $4,649,018 $7,852,072 $o $24,820,883 Ghange ($) $821,640 $396,533 $834,387 $ (73,100) $1,979,460 Change (%) 7.15% 9.32o/o 11.89o/o -100.00% 8.670/o Sa/aries & Benefits As a primarily service-driven industry, salaries and benefits represent the largest portion of General Fund expenditure. Of the total $24,820,883 in budgeted expenditures for 2027 , $16,968,811 , or 68.4 percent, is allocated to salaries and benefits. Salaries and wages are projected to increase by $821,640, or 7.15 percent, compared to the 2026 Adopted Budget. This increase is primarily driven by union contract obligations, which include generalwage adjustments of 3.5 percent and 4 percent, as well as step increases for eligible employees. Approximately $574,500, or 69.9 percent, of this increase is attributable to public safety personnel. Additionally, the budget incorporates a 3.5 percent cost of living increase for all non-union staff, as well as salary adjustments related to the 2Q26 wage study, with a total budgetary impact of $247,150, to retain staff and maintain a competitive salary. This increase is in alignment with CPl, the State and neighboring municipalities. Employee benefits are primarily driven by the Village's contributions to health insurance premiums, which total $2.261 million in the 2027 Budget. This reflects a slight increase compared to 2026, as health insurance premiums are projected to increase 5% in 2Q27 . Dental insurance rates are pro.lected to be flat to 2Q26 and total $108,000. The Village contributes to staff retirement pensions through the Wisconsin Retirement System (WRS). For 2027 , both employee and employer contribution rates for general employees increased from 7 .2 percent to 7.25 percent, while contribution rates for protective services employees decreased slightly from 14.70 percent to 14.54 percent. As a result, the Village's total pension contribution is projected to increase by $154,129 or 11.9 percent, compared to2026. A summary of salaries & benefits by department can be found below. Ghange ($) $(37,733) $ 9,421 $15,210 $53,1 95 $36,048 $(538) $190,054 $94,790 $140,416 $10,338 $793,629 2026 Budget $(223,187) $46,000 $172,714 $310,005 $230,043 $538 $2,540,260 $3,669,287 $407,154 $9,533 $705,264 2027 Budget $(260,920) $55,421 $187,924 $363,200 $266,091 $o $2,730,314 $3,764,076 $547,570 Change (Y'l 16.9o/o 7.7o/o 8.8% 17.2o/o 15.7o/o (100.0)% 7.5% 2.60/o 34.5o/o $805 $88,366 8.4o/o 12.5o/o V Page 8 of 86 Fire Protection Services Engineering Highway Buildings & Grounds Parks Recycling Library lnspection and Permit Planning and Zoning Recreation Senior Center TOTAL $3,112,442 $1 18,437 $1,068,244 $614,461 $705,980 $80,890 $846,201 $44,836 $244,589 $968,1 03 $78,865 $15,750,638 $3,359,893 $145,047 $1 ,136,529 $656,804 $742,980 $83,383 $928,020 $49,223 $266,214 $1,022,894 $1 20,1 81 $16,968,811 $247,451 $26,610 $68,305 $42,343 $37,000 $2,493 $81 ,819 $4,387 $21,625 $54,791 $41,316 $1,218,173 8.0% 22.5o/o 6.4% 6s% 5.2% 3.1o/o 9.7o/o 9.8% 8.8% 5.7o/o 52.4o/o 7.7% Operati ng Supp/ies and Expend itures Everyday expenses such as office supplies, lT support and equipment, DPW maintenance materials, fuel, and other routine items are recorded under the Operating Supplies and Expenditures category.The 2o27 Budget reflects an increase of 11 .6 percent in this category. As part of the 2027 budget development process, departments were asked to keep year over year expenses flat in accounts that they can control. The overall increase in operating expenses is primarily driven by higher energy and utility costs for municipal buildings and vehicles, an increase in the Waste Management garbage and recycling curbside collection contract, and adjustments to properly account for internet, telephone, and other electronic assets and an increase in legal services. Some operating expenses have offsetting revenue, such as the Fire Department State of WlAct 102 and Recreation program expenses. A departmental breakdown of operating expenditures is provided below. Department Non-Departmental Village Board Ad m i n istrator's Office I nform ation Tech nol ogY Clerk's Office Treasurer's Office Assessor Police Administration Patrol Detective Emergency Government Fire Administration Fire Protection Service Engineering Highway 2026 Budget $107,715 $152,344 $17,250 $226,170 $45,016 $37,231 $108,292 $650,721 $7,000 $11 ,300 $10,031 $647,450 $328,594 $102,120 $2,120,316 2027 Budget $179,382 $182,877 $17,906 $226,170 $37,516 $72,645 $'117,310 $718,351 $7,ooo $13,300 $10,218 $657,450 $413,059 $523,316 $2,070,929 Ghange ($) $71,667 $30,533 $656 $o ($z,soo; $35,414 $9,018 $67,630 $- $2,000 $1 87 $10,000 $84,465 $421,196 ($4e,387) Change (%) 66.5% 20.0o/o 3.8o/o 0.0o/o -16,7o/o 95.1% 8.3o/o 10.4o/o 0.0o/o 17.7o/o 1.9o/o 1.5o/o 25.7% 412.5o/o -2.3o/o VI Page 9 of 86 Buildings & Grounds Parks Recycling Library lnspection and Permits Planning and Zoning Community Development Recreation Senior Center TOTAL Description General Property Taxes I nterest of I nvestments Charges for Services Total 2026 Budget $(4,908,320) $(3,800) $(425,807) $(5,337,927) 2027 Recommended $(6,693,636) $o $ (437,819) $(7,131,455) Capital Outlay The Capital Outlay category typically accounts for expenditures related to smaller-scale capital projects and equipment purchases that support Village operations. These include building maintenance and repair projects, replacement of outdated systems, and the purchase of medium and light-duty equipment necessary for service delivery. ln previous budgets, certain capital purchases were funded directly within the General Fund; however, all2Q27 capital items will be purchased with borrowed funds and are found in the annual Capital lmprovement Program Budget. This approach aligns with the Village's broader financial management strategy of balancing shortterm fiscal responsibility with long-term sustainability, while prioritizing critical maintenance and replacement schedules to avoid deferred costs in the future. 2027 Recommended Budget - Debt Service Fund Overview The primary purpose of a Debt Service Fund is to ensure that government entities have the necessary resources to meet their debt repayment obligations in a timely and efficient manner. Debt obligations can include bonds, loans, or other forms of borrowed funds used to finance capital projects, infrastructure improvements, or other long-term investments. The primary source of revenue for the Debt Service Fund is property taxes. Below is a summary of the 2027 Recommended budget for the Debt Service Fund. Change %l 36.4o/o -100.0% 2.8o/o 33.6% Debt Service Principal Debt Service Interest Paying Agent Fees Total $3,1 10,000 $2,300,017 $800 $5,410,817 $4,920,000 $3,042,063 $2,400 $7,864,463 $1 ,710,000 $742,046 $1,600 $2,453,646 55.0o/o 32.3o/o 200.0o/o 45.3% $447,20Q $285,254 $395,494 $264,191 $412,498 $78,286 $81,900 $430,682 $50,630 $7,017,685 $446,200 $292,254 $410,606 $281,450 $432,219 $23,536 $81,900 $527,383 $52,095 $7,835,072 ($1,ooo; ($3,ooo; $15,112 $17,259 $19,721 ($4,zso; $- $96,701 $1,465 $817,387 -0.2o/o -1.1o/o 3.80/o 6.5o/o 4.8o/o -6.1o/o 0.0% 22.5o/o 2.9o/o 11.6% Change ($) $(1 ,785,316) $3,800 $(12,012) $(1,793,528) Page 10 of 86 2027 Recommended Budget - Capital Fund A Governmental Capital Fund is a specialized fund used by municipalities to account for and manage financial resources designated for capital projects and infrastructure improvements. These funds are established to ensure that municipalities can finance the construction, acquisition, or improvement of long- term assets such as buildings, roads, bridges, parks, and other infrastructure. Capital projects are typically those with a useful life of more than one year and a significant cost' To minimize long-term interest expenses, the Village will finance these projects through a combination of one-to-twenty-year bonds, matching the life expectancy of the project to the length of financing' ln the 2O2T Budget, the capital project allocation is approximately $37.4 million. This notable rise is largely attributed to the estimated $31.8 million cost to construct a new police station, a critical infrastructure improvement. Below is a summary of the proposed capital projects for FY27 , reflecting the Village's continued commitment to enhancing and maintaining its infrastructure for the benefit of the community. Department Project Amount Description Clerk $16,000 Badqer Boo k Reolacements lnformation Technologv $50,000 Hardware/Software Re Public Safety $170,000 $6,295 $8,500 $15,600 $360,246 $19,606 $31.795,540 Axon Contract Ballistic Shield 5 Rifles Siren Battery Replacement 5 cars, 5 set-ups Simunition Equipment PD Buildinq Construction DPW $23,000 $4,000 $25,000 $374,000 $410,000 $72,000 $2,000 $3,000 $4,000 $38,ooo $1,688,000 $63,000 $1,400,000 $222,400 "No Traffic" Signalized Camera System - Goldendale at Holy Hill Traffic Signal Overhead Street Name Signage Concrete Form Trailer Tandem Axle Patrol Truck Ditch Mower Tractor Pick-up Truck Replacement Lawn and Garden Tools Target - Cutoff Saw AC Recycle and Recharge Unit Fleet Segmented Plow Blades Roads Program - Local Mill/Overlay and Pulv/Reconst' Roads - WisDOT STH 145 - FDL / Main St Roads - Division Road Reconstruction (South Leg - Phase 2) Signal lmprovements - County Line and Appleton vlil Page 11 of 86 $24,000 $75,000 $141,000 $75,000 $25,000 $125,000 $g,7go $12,000 $4o,ooo $10,000 $10,000 $2,ooo $5,000 GIS - System Conversion (New Ul and Document Storage system)- ongoing licensing Stormwater - System lnventory, Condition Assessment (CCTV), and GIS updates Stormwater - Relay Collapsed Pipe Pilgrim to Fond du Lac Stormwater - Utility Feasibility Analysis Stormwater - Village Pond Maintenance Stormwater - Jefferson Ponds Dredging Stormwater Drainage - Oriole Court Library - Replace Air Handler Units Library - Frequency Drive Replacement Library - Water Heater Replacement Spassland Shelter - Electric Wall Heater Senior Center - Replace Water Heater Senior Center - Replace Water Softener Senior Center - Attic lnsulation$16 000 Parks & Recreation $21,000 $33,ooo $15,000 Comprehensive Outdoor Recreation Plan update (CORP) Haupt Strausse and Spassland Tennis and Pickleball Court Repair Utility Vehicle 2027 Recommended Budget - Water Utility A local government water utility fund, often simply referred to as a "water fund," is a specific financial fund established and managed by a municipality to finance the operations, maintenance, and capital improvements of a public water utility system. Revenues Licenses & Permits Sa/e of Water Misc Revenues GRAND TOTAL Sa/aries & Wages Benefits Operating Expenses Contracted Servlces 2027Recommended Change ($) $(60,000) $o $(3,584,655) $(78,410) $(76,969) $(19,469) $(3,721,6241 $(97,879) 2026 Budget $(60,000) $(3,506,245) $(57,000) $(3,623,745) Change (%) 0.0olo 2.2o/o 33.9% 2.7% Revenue for the water utility fund primarily comes from user fees charged to customers who consume water services. These fees may include water rates, connection fees, and other charges related to water usage. The fund's financial health relies on the collection of these fees to cover operating costs and fund infrastructure improvements. Water Utility revenues are projected to increase in lhe 2Q27 Recommended budget, as a result of a 3o/o rate increase using the Simplified Rate lncrease model. 2026 Budget $784,928 $311,208 $564,900 $90,000 2027 Recommended $820,557 $329,929 $5b2,700 $81,000 Ghange ($) $35,629 $18,721 ($12,200) ($9,ooo ; Change (%) 4.5o/o 6.0o/o (2.2o/o) (10.0%) ix Page 12 of 86 The Water Utility 2027 Budget is projecting a 7.7o/o increase in operating expenses. Water Utility general expenses reflect the ongoing commitment to maintaining and improving the Village's water infrastructure while ensuring efficient operations. These expenses cover a range of essential activities, including system maintenance, equipment repairs, and operational costs such as electricity for pumping stations and chemical treatments to ensure water quality. The largest category of expenses for Water Utility is allocated to the Fixed Charges category. This is where debt service payments are allocated as well as depreciation. The depreciation expense for the water utility is projected to be $1.43 million in 2027 ' Capital Projects The 2O2l Recommended Budget for the Water Utility identifies several projects that will be funded through cash financing and water revenue bonds. Maintenance Fixed Charges Other Expenses Utilities GRAND TOTAL Sewer Charges for Services Misc Revenues GRAND TOTAL $572,000 $1,932,601 $1 ,040,314 $15,000 $5,310,951 $428,000 $2,140,370 $1,122,801 $33,400 $5,501,757 ($144,000) $207,769 $82,487 $18,400 $190,806 (25.2%) 10.8% 7.9% 122.7o/o 3.6% Change (%) 2.9% 0.0% 2.8% Project Well#4 Rehab Well#7 Liner Well #11 Steel Doors Tower #1 Overflow Connection Gettysburg WM RelaY Gettysburg WM design and inspection Hydrant and Valve RePair Mag Meters - Wells #2, #3, #5 Meter Replacement Program Amount $611,910 $136,555 $41,030 $e5,000 $235,000 $5o,ooo $75,000 $30,000 $150,000 2027 Recommended Budget - Wastewater Utility A local government wastewater utility fund, often simply referred to as a "sewer utility fund," is a specific financial fund established and managed by a municipality to finance the operations, maintenance, and capital improvements of a public sewer utility system. 2026 Budget ($8,220,000) ($174,500) ($8,394,500) 2027 Recommended ($8,456,250) ($174,500) ($8,630,750) Change ($) ($236,250) $o ($236,250) Sewer Utility revenues are projected to increase in the 2027 Recommended Budgel, by 2'8o/o. Effective Jan 1, 2027, a 3o/o rale increase will be in effect, as the Sewer Utility is currently operating al a -1 '24o/o margin. This adjustment enables the utility to maintain high-quality service and support critical infrastructure improvements. The primary source of revenue for the sewer utility fund comes from user fees, which include sewer rates, connection fees, and other charges related to sewer usage. The financial health of the fund depends on the timely collection of these fees to cover operating expenses and support necessary upgrades to the sewer X Page 13 of 86 system. This approach ensures the longterm sustainability of the utility and its ability to meet the needs of the community. Sewer Utility Fixed Charges Maintenance Customer Accounting Sa/aries / Benefits Other Operating Expenses GRAND TOTAL 2026 Budget $7,493,083 $532,000 $108,500 $878,919 $244,056 $9,256,588 2027 Recommended $7,531,027 $538,917 $108,500 $942,078 $230,381 $9,350,903 Change ($) $37,944 $6,917 $o $63,1 59 ($13,675) $94,345 Change (%) 0.5Yo 1.3o/o 0.Qo/o 7.2o/o -5,60/o 1.0% The bulk of the sewer utilities operating expenses are allocated to the annual payments to the Milwaukee Metropolitan Sewerage District (MMSD). These payments total roughly $S.gg million annually. The 2027 MSSD User Charge is $3.0 million and the Capital Charge is $2.99 million. Depreciation is $1.18 million. MMSD charges and depreciation are included in Fixed Charges. Other Operating Expenses include interest on debt. Capital Projects The 2027 Recommended Budget for the Sewer Utility identifies several projects that will be funded through cash financing and revenue bonds. Project Old Farm Rehab and Force Main Project Lift #6 Flow Meter Relining and Manhole Maint of Sewer Lines Meter Replacement Program Jet Vac Truck Replacement- 2020 Amount $9,571,600 $7,000 $80,000 $150,000 $40,000 XI Page 14 of 86 TABLE OF CONTENTS GENERAL FUND NON DEPARTMNETAL .. VILLAGE BOARD ADM I N I STRATI O N........ I N FORMATION TECH NOLOGY ...... CLERK FINANCE ASSESSOR...... POLICE DEPARTMENT FIRE DEPARTMENT..... PUBLIC WORKS LIBRARY. RECREATION COMM U N ITY DEVELOPM ENT......, OTHER GOVERNMENTAL FU NDS CAPITAL PROJECTS FUND DEBT SERY/CE FUND ...... PROPERTY MAINTENANCE FUND ..., POLICE HONOR GUARD FUND.,....,,.. HISTORIC PRESERVATION FUND ..... POLICE CANINE FUND POLICE ASSET FORFEITURE FUND . POLICE IMPACT FEE FU ND....,........... FIRE TMPACT FEE FUND..................... LIBRARY IMPACT FEE FUND PARKAND RECREATION IMPACT FEE FUND..... FIRE EXPLORER FUND RECREATION FACILITI ES FUND ...... SEN/OR VAN REPLACEMENT FUND TAX INCREMENT DISTRICT 6 ............. TAX INCREMENT DISTRICT 7 ...... TAX INCREMENT DISTRICT 8 1 .,2 3 4 5 7 ...9 .10 .16 .18 .23 .26 .34 53 54TAX INCREMENT DISTRICT 9 Page 15 of 86 PROPRIETARY FUNDS. WATER UTILITY... WASTEWATER UTILITY 55 59 63 64 HEALTH /NSURANCE FUND DENTAL /NSURANCE FUND Page 16 of 86 General Fund Page 17 of 86 Noru-DepIRTMENTAL Geruenel Furuo Overview The Non-Departmental budget accounts for Village-wide expenditures that are not tied to a specific department. These items include utilities for multiple Village facilities and other shared or miscellaneous expenses. This budget ensures the Village meets its legal and financial obligations while supporting operations across all departments. 2027 Goals & Strategic Priorities . Conduct a compensation study and pay plan across all roles to maintain a competitive wage schedule and increase retention. . Develop a S-year Strategic Plan to provide guidance to all departments in meeting Village goals. 2027 Requested Glassification 2024 Actuals 2025 Actuals 2026 Adopted Budget $ Budget ChanEe % Budget Chanqe Revenue Revenue Total Expense Expense Total ($42,747) $0 ($1,726,439) ($18s,510) ($so1 ($12,331 ,408) ($14,290,154) $0 $1 $2,s61 $933,159 $924 $7,400 $53,858 $0 $62,353 $1,060,256 ($47,040) $0 ($1,e28,128) ($131 ,785) s0 ($14,1 s8,1 96) ($16,265,149) $0 $0 $3,225 $0 $0 $5,02s $248,518 $o $156,869 $413,637 ($55,000) $0 ($1 ,897,196) ($215,000) $0 ($14,429,634) ($16,596,830) $0 ($154,248) $3,365 $0 $400 $3,350 $0 ($68,e39) $100,600 ($115,4721 ($40,750) $0 ($1,e51,082) ($160,000) $0 ($14,970,305) l$17,122,1371 $0 ($135,s20) $3,365 $o $400 $68,350 $0 ($125,000) $107,267 ($81,538) $14,2s0 $o ($53,886) $55,000 $o ($540,671) ($525,307) $0 $18,328 $0 $0 $0 $65,000 $0 ($s6,061) $6,667 $33,934 -25.9o/o 0.0% 2.8o/o -25.60/0 0.0% 3.7o/o 3.2% O.0o/o -11.9o/o 0.0% 0.00/o 0.0% 1940.3Vo 0.0% 81.3o/o 6.6% .29.4o/o Charges for Services Fund Balance lntergovernmental Revenues Licenses & Permits Special ,A.ssessments Taxes Capital Outlay Employee Benefits Fixed Charges lnter Fund Expense Maintenance Operating Erpenses Other Expenses Salaries & Wages Utilities Non-Departmental Total Staffing ($13,229,898) ($15,851,513) ($16,712,302) ($17,203,675) ($49r,373) 2.9% There are no positions allocated to non-departmental, as all budget items are within the responsibilities of the Village Administrator and Finance Director. Summary of Changes Charges for Services revenue decrease by $14,000 due to the existence of individual contracts with US Cellular and T-Mobile which have now merged. lntergovernmental Revenues increase $50,000 due to higher estimated State Shared Revenue and State UtilityAid payments. Licenses and Permit revenue decrease $55,000 due to lower expected franchise fees. Salaries and Benefits decrease $37,700 for the vacancy and turnover factor for the Village. Operating Expenses increase $65,000 for the continuation of the compensation study and for strategic planning. Utilities increase $6,700 due to higher rates. 1 Page 18 of 86 VrlI.noe BoRRo Overview GerueRRu Furuo The Village Board serves as the governing body of the Village of Germantown. The Board is responsible for adopting the annual budget, levying taxes, enacting ordinances, approving contracts, and providing overall legislative leadership. The Board also appoints the Village Administrator and other key positions as required by statute, ensuring the efficient operation of Village government. 2026 Highlights & Accomplishments . Adopted the 2026 Operating and Capital Budgets, ensuring balanced funding of services. r Recruited and appointed the positions of Village Administrator, Finance Director, and Director of Public Works. 2027 Goals & Strategic Priorities . Continue proactive fiscal stewardship to balance service delivery with tax impacts. o Collaborate with Village Staff to develop a five-year Strategic Plan. 2027 Requested Classification 2024 Muals 2025 Actuals 2026 Adopted Budget $ Budget Change % Budget Change Expense Contracted Services Employee Benefits Fixed Charges Maintenance Operating Expenses Other Expenses Salaries & Wages Utilities $96,128 $4,155 $1,236 $o $20,565 $1,840 $44,985 $4.631 $200,019 $4,880 $1,612 $o $20,685 $1,451 $48,288 $7.437 $120,000 $4,000 $1,644 $100 $23,600 $2,000 $42,000 $5.000 $150,000 $5,791 $1,677 $1,500 $23,200 $1,500 $49,630 $5.000 $30,000 $1,791 $33 $1,400 ($4oo) ($50o) $7,630 $0 25.lYo 44.80 2.0To 1400.0o/o -1.7Yo -25.QYo 18.2o/o 0.00 Expense Total $173,539 $28/.,372 $198,344 $238,298 $39.954 20.1o/o Staffing The Village Board is composed of elected officials, including the Village President and eight Trustees. There are no fulltime positions allocated to the Village Board, as all budget items are within the responsibilities of the Village Administrator and Finance Director. Overtime for the Communications Coordinator is included for time spent after hours managing AV for Committee and Village Board meetings. Summary of Changes Contracted Services increase $30,000 due to increased use of legal services. Maintenance costs increase $1,400 due to maintaining AV equipment in the boardroom. Salaries and benefits increase $7,600 due to the overtime incurred by providing AV support during after-hour meetings in the boardroom. 2 Page 19 of 86 Anur nrstnATroN SutunaaRv GerueRRl Futto Overview The Administration budget supports the Village Administrator's office, Human Resources Manager, and general government functions. Core responsibilities include policy development, oversight of Village operations, personnel management, intergovernmental relations, and strategic planning. Administration ensures alignment of departmental operations with the Village Board's goals and provides executive leadership. 2026 Highlights & Accomplishments . Supported recruitment, hiring, and onboarding of Finance Director, Human Resources Manager, and Village Engineer. o Assisted development of Capital lmprovement Program Budget and Operations Budgetfor 2Q27 2027 Goals & Strategic Priorities . lmprove Capital lmprovement Program Budget and Operations Budget Documents. o Assist Finance Department with updating and developing Village financial policies. . Develop a Strategic Plan with Village Board and Staff, dependent on funding. . Conduct a compensation study and pay plan across all positions, dependent on funding. . Update Personnel Policies & Procedures Manual. . lmprove employee onboarding and benefit relations experience. 2027 Requested Classification 2024Actuals 2025Actuals 2026 Adopted Budget $ Budget Ghange % Budget Change Expense Employee Benefits Fixed Charges Maintenance Operating Expenses Salaries & Wages Utilities 47,134 1,707 1,800 24,650 121,310 8,590 46,073 2,150 0 5,818 121,724 7,355 45,678 1,930 1,500 6,450 127,036 7,370 48,820 2,236 '1,800 6,500 139,104 7,370 3,142 306 300 50 12,068 0 6.9Yo 15.9o/o 20.0% 0.8% 9.5% 0.Oo/o Expense Total 205,191 183,120 189,964 205,830 15,866 8.4Yo Staffing FTE FuttTime Parttime Totat 2025 Actuat 2.00 0.00 2.OO 2026 Adopted 2.00 0.00 2.00 2027 Requested 2.00 0.00 2.OO Change 0.00 0.00 0.00 There are two fulltime staff included in Administration, the Village Administrator and the Human Resources Manager. A portion of the Village Administrator salary and benefits is allocated to other departments. Summary of Changes Salaries and Benefits increase $15,200 due to a 3.5o/o cost of living adjustment and a 5% increase in health insurance premiums in addition to salary differences as both positions turned over in 2026. 3 Page 20 of 86 lruroRnalroru TecnruoLocy GerueRRl Futto Overview The lT Department provides technology services and support to allVillage departments, ensuring secure, efficient, and reliable information systems. Key functions include: . Management and maintenance of the Village's network, servers, and computer systems. . Oversight of cybersecurity measures to protect Village data and systems. . Support for hardware, software, and mobile devices used by Village staff. . lmplementation and maintenance of software systems, including Tyler Munis and CivicClerk. . Assistance with technology planning, upgrades, and troubleshooting to support all departmental operations. The lT Department ensures that technology resources are secure, operational, and aligned with the Village's strategic goals. 2027 Goals & Strategic Priorities . Continue to maintain and secure Village lT infrastructure, including servers, network, and devices. r lmplement technology upgrades and system enhancements to improve departmental efficiency. . Expand cybersecurity training and protocols for staff to reduce risk of security incidents. . Evaluate and implement new technology solutions that enhance service delivery to the public. . Conduct an RFP for Village lT services. 2027 2026Adopted Requested $ Budget o/o Budget Classification 2024Actuals 2025Actuals c Expense Employee Benefits Fixed Charges Maintenance Operating Expenses Salaries & Wages Utilities $o $427 $399 $216,134 $0 $17,788 $234,748 $o $537 $345 $239,099 $0 $20,664 $260,646 $o $s82 $500 $205,250 $o $19,838 $226,170 $0 $582 $s00 $205,250 $0 $19,838 $226,170 0.0% 0.0% 0.0% 0.lYo 0.0% 0.0%o 0.0%Expense Total $o $o $o $o $o $0 lnformation Technology Total $234,748 $260,646 $226,170 $226,170 $0 0.0% Staffing Summary There are no positions allocated to lnformation Technology, as all budget items are within the responsibilities of the Village Administrator and Finance Director. Summary of Ghanges Operating expenses include software such as Tyler Munis and website maintenance, hardware such as multi-function devices and the contract for support functions. There are no changes from 2Q26 budget. 4 Page 21 of 86 GueRx's Ornce Overview GerueRRl Futto The Office of the Village Clerk functions as the hub of Village communications for residents and for all Village departments. We strive to provide accurate and efficient services with a professional and courteous demeanor. Among other functions, the Clerk's Office is responsible for administering and facilitating all elections and electoral processes; serving as the legal custodian of all Village records; issuing licenses and permits in accordance with all state statutes and municipal ordinances; and compiling agendas, packets, and minutes for distribution and publication to all boards, committees, and commissions. 2026 Highlights and Accomplishments . Provided Election training and Badger Book training to 108 election inspectors in January and July. . Successfully administered three elections, including the Gubernatorial Election in November. . Obtained an election trailer to protect election equipment and ease of transportation by DPW Staff. . Assisted in the onboarding of lnterim and new Village staff, including a Village Administrator and Finance Director. Professional Development & Recognition in 2Q26: . Clerk coordinated WMCA District 5 meetings in Sussex, Watertown, and Mayville as Co-Chair with the WMCA Board of Directors and provided training to Clerk's across the state. Also attended the 46th Annual WMCA Conference. . The Chief Deputy Clerk received a full scholarship for and attended the 46th Annual WMCA Conference and was awarded the 2025-2026 Arthur A. Atkisson Memorial Scholarship. . The Deputy Clerk graduated from the Leadership Germantown program and completed Year One of the UWGB Clerks and Treasurers lnstitute on a partial scholarship. 2027 Goals & Strategic Priorities . Continue to successfully administer and facilitate elections with efficiency, integrity, enhanced security, and transparency. . Continue to provide staff with professional development opportunities to increase knowledgeability and improve service delivery. . Update Chapter 12 of the Village of Germantown Municipal Code in accordance with current statutes. . Continue to review all license and permit applications to ensure they are uniform and easy to complete. . Continue to review Village department records for retention or destruction in accordance with the State of Wisconsin Retention Schedule. 5 Page 22 of 86 Classification 2024 lc,tuals 2025 Actuals 2026 Mopted Budget 2027 Requested $ Budget Chanqe % Budget Change Revenue Revenue Total Expense Charges for Services Licenses & Permits Miscellaneous Revenues Employee Benefits Fixed Charges Maintenance Operating Expenses Salaries & Wages Utilities (25,750) (55,6e7) 0 (81,446) 57,154 1,707 0 48,800 228,915 615 337,191 (22,250) (55,3ee) 0 (77,il91 69,249 2,150 0 18,938 198,083 323 288,74 (1 8,000) (49,600) 0 (67,600) 64,797 4,476 2,000 38,000 245,209 540 355,021 (18,000) (45,e00) 0 (63,900) 99,816 4,476 2,000 30,500 263,384 540 400,716 0 3,700 0 3,700 35,019 0 0 (7,s00) 18,175 0 45.695 0.QTo -7.5o/o 0.0% '5.5o/o 54.Q% 0.0% 0.0% -19.7% 7A% 0.0% 12.9o/oExpense Total Glerk Total 255,74 2't1,094 287,421 336,816 49,395 17.2% Staffing FTE FutlTime Parttime Totat 2025 Actuat 3.00 0.00 3.00 2026 Adopted 3.00 0.00 3.00 2027 Requested 3.00 0.00 3.00 Change 0.00 0.00 0.00 The Clerk's office consists of the Village Clerk and two Deputy Clerks. Summary of Changes Licenses and Permits decrease $3,700 due to lower trend in pet licenses. Salaries and Benefits increase $53,300 due to wage increases resulting from the salary study completed in 2026, a 3.5o/o cost of living adjustment, a 5% increase in health insurance premiums and changes in employee health coverage elections. Operating expenses decrease by $7,500 as 2027 is a two-election year, compared with three elections in 2026. 6 Page 23 of 86 Frrueruce DepRRruenr GerueRnu Futto Overview The Finance Department provides comprehensive fiscal management and oversight for the Village. The department ensures financial integrity, transparency, and accountability in all Village operations. Key functions include: o Preparation, monitoring, and reporting of the Village's annual budget and financial statements. . Oversight of accounts payable, accounts receivable, payroll, and cash management. . Management of investments, debt issuance, and capital asset tracking. . Coordination of audits and compliance with federal, state, and local financial regulations. 2026 Highlights & Accomplishments . Assisted development of Capital lmprovement Program Budget and Operations Budgetfor 2027. 2027 Goals & Strategic Priorities r Provide accurate, timely, and transparent financial reporting to the Village Board and public. r Enhance capital asset tracking and reporting to ensure compliance and support long-term planning r Define roles and responsibilities and corresponding access to address audit findings. . lmprove efficiency in reporting and monitoring of revenues and expenses through system enhancements. 2027 Requested Classification 2024Actuals 2025Actuals 2026 Adopted Budget $ Budget Chanqe % Budget Change Revenue Revenue Total Expense (923,339) (923,339) 43,717 54,384 2,134 861 9,925 25 163,327 7,391 281,7U (271,230) (271,2301 24,515 56,202 2,687 1,000 4,829 0 181,736 128 271,097 (1,2s0) (1,250) 24,000 54,430 2,631 1,500 9,100 0 175,613 0 267,274 (326,993) (326,993) 35,000 67,297 2,795 1,500 33,350 0 198,794 0 338,736 (325,743) (325,743l- 11,000 12,867 164 0 24,250 0 23,181 0 71,462 26059.4% 26059.4o/o 45.8% 23.60/o 6.2To 0.0% 266.5To 0.0% 13.2Yo 0.0% 26.7% Miscellaneous Revenues Contracted Services Employee Benefits Fixed Charges Maintenance Operating Expenses Other Expenses Salaries & Wages Utilities Expense Total Treasurer Total (641,575) (r$) 266,024 11,743 (254,2811 .95.6% Staffing FTE FuttTime Parttime Totat 2025 Actuat 5.00 0.00 5.00 2026 Adopted 5.00 0.00 5.00 2027 Requested 5.00 0.00 5.00 Change 0.00 0.00 0.00 There are 5 full{ime employees within the Treasurer department, although the Utility Billing Clerk salary/benefits is allocated to the water and wastewater utilities. Salaries included here are the Finance Director, Accountant, Payroll Accountant, and Accounting Clerk. 7 Page 24 of 86 Summary of Ghanges Miscellaneous Revenues increase $325,700 as we are budgeting interest on investments that have previously been recorded but not budgeted. Contracted Services increase $11,000 for audit fees. Salaries and Benefits increase $36,000 due to wage increases resulting from the salary study completed in 2026, a 3.5o/o cost of living adjustment, a 5% increase in health insurance premiums and changes in health coverage elections. Operating Expenses increase $24,300 due to $20,000 in bank fees which were previously deducted from interest income and will now be recorded separately. Professional development increases $4,300. I Page 25 of 86 AssessoR DeplRruerur Geruennl Futto Overview The Assessor Department is fully composed of contracted services with Associated Appraisal for residential and commercial property, and the Wisconsin Department of Revenue (DOR) for manufacturing property, which provides statutory assessment services on behalf of the Village. The contract with Associated Appraisal ensures village compliance with state law, maintains timely property assessments, and supports customer service to residents and businesses. 2027 Goals & Strategic Priorities . Ensure all property assessments comply with Wisconsin DOR requirements. . Support planning for future revaluation needs and prepare for potential state-mandated updates Classification 2024 Actuals 2025 Actuals 2026 Adopted Budqet 2027 Requested Budqet $ Budget Chanoe % Budget Ghanoe Revenue Revenue Total Expense Expense Total Licenses & Permits Contracted Services Employee Benefits Fixed Charges Operating Epenses Salaries & Wages ($11,965) ($11,965) $103,750 $3 $427 $0 $40 $104,220 ($14,2e5) ($14,295) $108,759 $0 $537 $0 $0 $109,296 ($12,ooo) ($12,ooo) $108,000 $38 $292 $0 $500 $108,830 ($12,000) ($12,000) $116,251 $o $559 $500 $o $117,310 $0 $o $8,251 ($se; $267 $500 ($5oo) $8,480 0.0% 0.0% 7.6Yo -100.0% 9'l.40/o 0.0o/o -100.0% 7.8% Assessor Total Staffing There are no positions allocated to the Assessor Department, as all budget items are within the responsibilities of the Village Administrator and Finance Director. Summary of Changes Contracted Services increase $8,300 due to the Wisconsin DOR assessment fee for manufacturing properties. $92,255 $95,001 $96,830 $10s,310 $8,480 8.8% 9 Page 26 of 86 Poltce DePantuerur GerueRRl Fut'to Department Overview The mission of the Police Department is, "With courage and integrity, we serve our community by protecting constitutional rights, ensuring public safety, and holding ourselves accountable to those we serve". The department's core responsibilities include protecting residents from crime, maintaining safe streets and neighborhoods, enforcing state and local laws, and conducting thorough investigations to achieve successful convictions. ln addition, the department works to build strong community partnerships, collaborates daily with other Village departments, and strives to make Germantown a safe place to live and an inviting place to visit. The department provides safety, security, law enforcement, and complaint response services to residents 24 hours a day,365 days a year. lt is staffed by 42 sworn police officers, six clerical employees, and one administrative secretary. Officers are divided into three shifts to ensure continuous coverage, while the clerical staff provides support from 6:00 a.m. to 6:00 p.m., Monday through Friday, excluding holidays. Specialized roles strengthen the department's capabilities. Eleven officers are certified Department of Justice Peer Support Team members, offering confidential support to colleagues in need. Another eleven officers are certified as FAA Part 107 drone pilots, operating two department drones used for criminal investigations, search and rescue, and scene security. The department also contributes six members-and three trainees-to the Washington County Multi-Jurisdictional SWAT team. We have also added one officer to the Washington County Dive Team in 2026. The department has three K9 Officers; two (Arek and Migo)are drug and apprehension dogs, one (Archie) is a certified therapy dog. The K9 program is primarily funded through donations and volunteers that continue to raise money for the upkeep and care of the three K9 dogs. The Germantown Police Department has thirteen evidence technicians responsible for processing evidence at crime scenes, recovering stolen vehicles, and collecting and documenting evidence in burglary cases. All evidence technicians are trained in photography, which is a critical part of accurate evidence collection and preservation. The department also employs seven Field Training Officers (FTOs) who work closely with new officers for up to 16 weeks. Every new officer completes this training process before beginning solo patrol. Once the training phase ends, the FTO's role transitions into ongoing mentorship. Four officers are certified as Drug Recognition Experts (DREs), trained in the detection and assessment of illicit drug use. ln addition, one officer was recently certified as a truck inspector. This role focuses on roadway safety through the enforcement of truck laws, including equipment violations, weight restrictions, inspection notices, and the authority to remove unsafe vehicles from service. The department also staffs two School Resource Officers (SROs), with one assigned to Germantown High School and one to Kennedy Middle School. Under a Memorandum of Understanding between the Village and the Germantown School District, in effect from July 2025 to June 2027, the district funds a portion of both positions. These officers provide security, foster positive relationships, and support the safety of students and staff. 10 Page 27 of 86 2026 Highlights & Accomplishments The police department strives to send officers to the most relevant training possible in order to continue their growth as a police officers. We send officers to Leadership and Supervision training, Officer Wellness training, Traffic Enforcement and Drug lnterdiction, Advanced Training and Tactics, and lnformation Technology and Records keeping. The police department began a voluntary program called; Neck-up/Check-up in 2026 to encourage officers to prioritize mental health through periodic professional check-ins. The purpose of this program is to recognize and reinforce the importance of mental and emotional wellness in law enforcement. Police officers are routinely exposed to critical incidents, traumatic events, cumulative stress, shift work, and high- risk decision-making that can significantly impact psychological health. The Villages insurance provider offers a Risk Mitigation Program to re-imburse the department for well-being check-ins with a psychologist, therapist, or clinician. Germantown Police Department secured a Law Enforcement Drug Trafficking Grant in2Q26. The grant covered training, supplies, consultants, and contracts. The police department was able to send officers to training that likely would have had to be spread out over two years. The funding allowed for two officers to attend training on how to extract data from a cellular telephone related to a crime. Supplies included protective supplies like latex gloves and presumptive test kits for officers to test illegal drugs on the street or in a controlled environment. The Village of Germantown authorized the Police Department to begin the process of designing a new police departmenlin 2025. ln January 2026, a Request for Proposal was sent out for Architectural and Engineering Services for the police department. FGM Architects were approved by the Village Board to design the new police department. Soon after followed the hiring of MC Group as an Owner's Representative, and Moore Construction as the Construction Manager. Village Staff and Police Department Staff have been working with everyone to design a modern purpose-built facility with a budget. Design and Development will continue through the end of 2026 and beginning of 2027 . The estimated construction start date is spring of 2Q27, with a completion of fall of 2028. Staffing has been a challenge over the last several years. With the expansion of 4 officers in 2024 and 4 additional officers from the referendum in 2025, the police department will be fully staffed in 2027. The two most recent officers are currently in Field Training and will be ready for solo patrol in late December, early January 2027. Support Services Division From Augu sl I , 2025, to July 31 , 2026, the Detective Bureau was assigned approximately 1 22 cases for investigation. This does not include cases where Detectives consulted on or did work on that did not require assignment in the bureau. Members of the Detective Bureau are affiliated with the following organizations or trained in the following: Wl DCI Death lnvestigations, Wl DOJ lnternet Crimes Against Children Taskforce Members, HIDTA, Cryptocurrency lnvestigations, Financial Crimes Investigations, Metro Milwaukee lnvestigators Group, MOCIC, eTrace (ATF), Crime Prevention Through Environmental Design, Background lnvestigations for employment, and Evidence Technicians. Detectives receive specialized training related to search warrants, cell phone extraction and investigations, interview and interrogation, and forensic interviews related to child victims of sexual abuse, physical abuse and neglect (this list is not all inclusive). Examples of cases investigated by the Detective Bureau include, but are not limited to: 11 Page 28 of 86 Drugs, Death lnvestigations, Thefts, Frauds, Sex Offenses, lD Thefts, Mail/Check Fraud, Child SexualAbuse Material (CSAM), lnternet Crimes Against Children (ICAC), Child Abuse/Neglect, Disorderly Conducts, Burglaries, Robberies, Romance/Elder Scams, Motor Vehicle Thefts, Weapon Offenses . ln the past year, over 2 dozen search warrants and subpoenas were drafted and executed to various residences and businesses during investigations. Numerous data downloads of electronics (cell phones, computers, tablets etc..) have been conducted. The police department has transitioned out of full{ime dispatching and into fulltime clerical staff working Monday - Friday, 6 am to 6 pm, excluding Holidays. Full-time clerical staff address day-to-day requests that come into the police department on a daily basis. From Augusl 1 , 2025 - July 31 , 2026, clerical staff have recorded 750 open records requests and 388 discovery requests. Along with that, they still have other job duties such as: training for officers on the TIME system, manage access to TIME system for officers, validation of NCIC/CIB entries, verify credit card transactions and submit payments to Village Hall, prepare pretrial packets for Village Attorney, coordinate Mid-Moraine Court monthly court date, answer phones and route calls appropriately, assist residents who come into the lobby, add traffic crashes to Carfax for individuals involved in crashes, enter parking citations and record suspensions, Phoenix RMS name merging, maintain/update department forms, and scanning and printing of papenvork. These are some of the many duties that the clerical staff completes. 2027 Goals & Strategic Priorities . Continue the development and start construction of the New Potice Facitity in 2027 . Add subject matter expert certification for att speciatized jobs and tasks o Maintain educationat and training standards to ensure at[ Germantown emptoyees provide exceptionaI potice services o Maintain a high [eve[ of accountabitity to the citizens of Germantown . Maintain and aggressive approach on traffic enforcement of drug and atcohot viotations as much as possibte Reptace aging riftes with new riftes and modern tacticat attachmentsa a a a a Monitor overat[ heatth and wetlness of at[ emptoyees Look at securing funds to reptace a Drone Look to secure grants to supptement costs of training and equipment Work towards futt Accreditation in 2028 12 Page 29 of 86 Revenues and Expenditures 2026 Adopted 2027 Requested $ Budget % Budget Cost Center Police Administration Police Detective Police Patrol Emergency Government Glassification Capital Outlay Contracted Services Employee Benefits Fixed Charges Maintenance Operating Expenses Salaries & Wages Utilities Total Charges for Services Fines & Forfeitures lntergovernmental Revenues Licenses & Permits Miscellaneous Revenues Total Employee Benefits Operating Expenses Salaries & Wages Total Employee Benefits Operating Expenses Salaries & Wages Total Capital Outlay Contracted Services Employee Benefits Fixed Charges Operating Expenses Salaries & Wages Utilities Total 2024 Actuals 2025 Actuals $0 $39,1 92 $867,1 38 $1 36,1 61 $99,719 $362,51 8 $1,336,654 $254,995 $3,096,377 ($72,646) ($156,865) ($305,598) ($2,147) ($155,941 ) ($6e3,1e8) $123,775 $18,211 $788,482 $930,469 $617,402 $2,388 $2,054,871 $2,674,661 $0 $4,O21 $2,842 $8s4 $0 $6,487 $0 $14,203 $59,1 80 $50,638 $667,557 $ 189,513 $216,9s3 $319,585 $1,752,502 $151,465 $3,407,392 ($56,377) ($1 03,703) ($37,e66) ($s,035) ($352,587) ($555,667) $204,'t 1 3 $1 't,334 $51 8,931 $734,378 $856,5s3 $7,642 $2,233,098 $3,097,293 $0 $7,1 54 $2,689 $1,075 $78,0',t2 $7,112 $0 $96,041 $8,1 00 $24,000 $709,372 $1 50,740 $49,700 $31 0,1 00 $1,830,888 $1 16,181 $3,199,081 ($76,ooo) ($ 1 50,500) ($1o,ooo) ($2,550) ($148,766) ($387,816) $84,298 $11,300 $322,856 $4{8,454 $1,085,523 $7,000 $2,583,764 $3,676,287 $0 $9,000 $2,738 $931 $ 100 $6,795 $0 $19,564 $49,000 $782,597 $180,070 $60,800 $327,300 $1,947,717 $1 18,181 $3,465,665 ($76,000) ($150,500) ($1o,ooo) ($2,550) ($204,900) ($443,950) $17'1,179 $13,300 $376,391 $560,870 $ 1,077,639 $7,000 $2,686,437 $3,771,076 $0 $9,000 $2,917 $1,118 $1 00 $7,421 $0 $20,556 $2s,000 $73,225 $29,330 $11,100 $17,200 $1 16,829 $2,000 $266,584 $0 $0 $0 $0 ($56,1 34) ($56,134) $86,881 $2,000 $53,535 $142,416 ($7,884) $0 $ 1 02,673 $94,790 $0 $0 $1 79 $1 87 $0 $626 $0 $992 1 00) -100.0% 104.2% 'to.3% 't9.5To 22.3o/o 5.5o/o 6.4Yo '' .70/o 83% 0.0% 0.0% 0.0o/o 0.0% 37.7To 14.5o/o 103,'to/o 17.7To 16.60/o 34.0% -0.70k o.00/ 4.0o/o 2.60/o 0.00h 0.0% 6.5% 2O.1To 0.jYo s.2% 0.0% 5.10h Total $6,022,512 $6,779,437 $6,925,570 $7,374,217 $'148,647 6.50/o 13 Page 30 of 86 Staffing Summary FTE Chief Admin Secretary Captain Lieutenant Sergeant Detective SRO cPo PatroI Dispatcher System Speciatist Supporl Speciatist Propefi Custodian Records Cterk Cterk/ Typist Total 2025 Actual 1.00 2026 Adopted 1.00 2027 Requested 1.00 Change 0.00 1.00 2.00 3.00 6.00 3.00 2.00 1.00 24.00 4.00 1.00 2.00 3.00 6.00 3.00 2.00 1.00 24.00 0.00 1.00 2.00 3.00 6.00 3.00 2.00 1.00 24.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 1.00 0.00 2.OO 2.OO 2.00 0.00 1.00 1.00 1.00 0.00 1.00 1.00 0.00 -1.00 1.00 53.00 1.00 49.00 1.00 48.00 0.00 -1.00 The Records Clerk position is being removed for 2027 with Washington County providing lT services. 1 Patrol Officer is assigned as a Drug lnvestigator with Washington County Multi-Jurisdictional Drug Taskforce once patrol shifts are staffed. Summary of Ghanges Sa/aries & Benefits Total Salaries and Wages for the Police Department increase $273,700. This is primarily driven by union contract obligations, which include general wage adjustments of 4 percent, as well as step increases for eligible employees. Overtime increases $28,000. Total Employee Benefits for the Police Department increase $152,400 due to a health insurance premium increase of 5o/o and changes in selected insurance coverage. Police Administration There is no capital in the operating budget, as all capital projects in 2027 will be purchased with borrowed funds and located in the Capital Project Fund. Fixed Charges increase $29,000 to cover increased costs for property insurance. Maintenance of vehicles increases $11 ,100. 14 Page 31 of 86 Operating Expenses increase $49,100 due to an additional $9,000 towards training in 2027 to accommodate additional officers. An additional $11,000 is allocated towards lT services to pay for the Washington County Service Agreement. Utilities increase $2,000. An additional $39,000 in Miscellaneous Revenues is expected for reimbursement of School Resource Officer wages/benefits and additional officer services from the school district. Budget for Miscellaneous Revenues and Contracted Services are both increased by $17,000 to cover the expected reduced Flock contract with donations. Detectives lnvestigative supplies increase $2,000. Emereencv Government The Emergency Government budget remains relatively flat to lhe 2026 Budget. Police Patrol The Police Patrol budget remains relatively flat to the 2026 Budget. 15 Page 32 of 86 Ftne DEPaRTMENT GerueRRl Fut'lo Department Overview The Fire Department provides all-hazards mitigation and life-saving services to protect the lives and property of all residents and visitors in the community. 2026 Highlights & Accomplishments . Hired and successfully integrated additional personnelapproved through the2Q24 referendum . lmplemented new Fire Records Management System (RMS) software to improve operational efficiency and reporting. . Deployed Tactical Emergency Medical Support (TEMS) operators with the Washington County Sheriff's Office SWAT team. 2027 Goals & Strategic Priorities o lncrease participation of department members on the Washington County Hazardous Materials Team. . Expand the number of TEMS-trained operators to strengthen tactical medical response capabilities Revenues and Expenditures Cost Center Classification 2026 Adopted Budget 2027 Requested Budget $ Budget Change % Budget Change2024 Actuals 2025 Actuals Fire Administration Fire Protection Capital Outlay Contracted Services Employee Benefits Operating Expenses Other Expenses Salaries & Wages Utilities Total Charges for Services lntergovernmental Revenues Licenses & Permits Miscellaneous Revenues Total Employee Benefits Fixed Charges Maintenance Operating Expenses Salaries & Wages Utilities Total lntergovernmental Revenues Total $0 $23,826 $352,789 $34,460 $552 $606,163 $594,1 37 $1,611,928 ($767,783) ($325,700) ($4,733) ($13,e08) ($1,1't2,1241 $432,278 $40,547 $104,726 $1 59,560 $1,378,491 $9,434 $2,125,036 $0 $0 $0 $39,066 $246,192 $42,912 $0 $549,495 $600,947 $1,478,612 ($842,51e) ($417,584) ($2s0) ($27,421) l$1,287,7751 $757,555 $52,909 $1 10,736 $229,760 $'1,873,680 $14,003 $3,038,643 $0 $0 $0 $20,000 $226,604 $30,050 $0 $478,660 $597,400 91,352,714 ($896,838) ($342,735\ ($5,ooo) ($6,000) ($1,250,s73) $918,252 $72,O94 $100,000 $146,500 $2,1 94,1 50 $10,000 $3,,141,036 $0 $0 $0 $30,000 $239,092 $30,050 $0 $554,537 $s97,400 $1,451,079 ($896,838) ($554,935) ($s,ooo) ($ I I ,000) ($1,467,7731 $940,789 $91,559 $1 00,000 $21 1,500 $2,419,104 $10,000 $3,772,952 ($70,770) ($70,770) $0 $10,000 $12,488 $0 $0 $75,877 $0 $98,366 $0 ($212,2o0) $0 ($5,ooo) ($217,200) $22,497 $19,465 $0 $65,000 s224,954 $0 $331,916 ($70,770) ($70,770) 0.0% s0.0% 5.SYo 0.0% 0.0% 15.9To O.0o/o 7.3o/o 0.0% 61.9olo 0.00k 83.3% 17.4Yo 2.4Yo 27.0o/o 0.00 44.4Y0 1O-3Yo 0.0% 9.6% 0.0% 0.0% Total $2,624,840 $3,229,480 $3,543,177 $3,685,488 $142,3',t1 4.00/0 16 Page 33 of 86 Staffing Summary FTE Fire Chief Battation Chief Lieutenant Firefighter EMT/Med Admin Manager Totat 2025 Actual 1.00 2026 Adopted 1.00 2027 Requested 1.00 Change 0.00 3.00 4.00 3.00 4.00 3.00 4.00 0.00 0.00 19.00 19.00 19.00 0.00 1.00 28.00 1.00 28.00 1.00 28.00 0.00 0.00 Summary of Changes Total Salaries and Wages for the Fire Department increase $300,800. This is primarily driven by union contract obligations, which include general wage adjustments of 3.5 percent, as well as step increases for eligible employees. Overtime increase $122,000. Total Employee Benefits for the Fire Department increase $35,000 due to a health insurance premium increase of 5o/o and changes in employee selected coverage. Fire Administration An increase of $10,000 in contracted services was allocated to cover annual subscriptions and services. An increase of $206,600 in lntergovernmental Revenues is tentatively expected from Washington County for EMS funding. $177,000 was received each of the last three years (2024-2026) from the county, and approximately $383,600 is proposed for 2027. Fire Protection An increase of $19,000 in Fixed Charges is allocated to cover increased costs for property insurance. An increase of $70,000 in lntergovernmental Revenues is being budgeted to account for funds from the state to cover fire protection costs under Act 102 which offset additional budgeted operating expenses of $65,000 of reimbursable spending on fire protection This activity is not new but was not previously budgeted. 17 Page 34 of 86 Puelrc Wonxs GeruenRl Futto Overview Engineering Division: This division designs, bids, builds, and inspects large capital projects with an emphasis on roads and stormwater. The engineering division is also responsible for managing several Public Works permits and investigates certain resident complaints. The engineering division also provides support to the Water and Wastewater Utility. ln addition, the Engineering Division supports the Community Development Department with site plan review. The Engineering Division provides these services with a full-time staff of five. Highways, Parks, Buildings and Grounds Division: This diverse division is responsible for a wide range of operation and maintenance services. Services including snow plowing, road maintenance, fleet maintenance, park maintenance, maintenance of municipal facilities, maintenance of park and right-of-way trees, support for community events, and capital projects related to municipal buildings. The division provides these services with a full-time staff of approximalely 22. 2026 Highlights & Accomplishments Engineering Division: . Division Rd. phase one . 2026 Road Program o LRIP Award o New Village Engineer o New Engineering Tech Highways, Parks, Buildings and Grounds Division: . 2026 saw the installation of updated cobra head and showbox street lighting fixtures. This project was completed by village staff. The project will benefit department efficiency by not having to "chase down" random lighting outages. The project included a safety element by improving the lighting output along main throughfares and at major intersections. . Staff training for winter operations. Across all public works divisions, as many as 13-staff members have less than 2-years of municipal plowing experience. Our team has implemented several training tools, which include: a video training series from the lowa DOT, extensive one on one route training with senior plowing staff and a l-day snow removal certification, which utilizes both classroom and a snow removal simulator. This exercise will be utilized to train new staff members from both Germantown and Menomonee Falls. The goal of the simulation is to provide less experienced staff with life like plowing situations prior to experiencing the real thing! . The early year absence in the role of Public Works Director and Village Engineer, left a number of projects needing to be completed by others. Despite the hurdle of missing staff, our department successfully completed the demolition of the structures on the Flower Source property. . Maintenance shop staff converted the old fire tender into a flatbed truck, which will be utilized by DPW staff. The project brought new life to a piece which should serve the village for many years to come. 18 Page 35 of 86 2027 Goals & Strategic Priorities Engineering Division: . Continuing development of Ul for ESRI GIS transition . Upgrade of current system to Asset Ally 2.0 . Complete Design and Bid Division Rd. Phase 2 . Pioneer Rd. reconstruction ARIP Town of Jackson . Department Staff continuing education goals . Completion of Pleasant View ARIP . Completion of the SISP lmprovements Hwy Q and 175 o 2027 Road and Seal Coat Program Highways, Parks, Buildings and Grounds Division: . Develop a facilities workgroup in 2027. The intent of this workgroup will be to gather information to develop the facilities capital expenditure plan. This project will be ongoing over the next few years. . Transition to having separate department superintendents. The goal is to develop and implement a department succession plan, as current leaders draw closer to retirement. . The department has undergone significant staffing changes. These changes have prompted additional staff training in areas where it was not previously necessary. Continued training in operations, facility and village infrastructure maintenance will be ongoing into 2027. Discussion and hands on problem solving skills will be the focus. Areas of focus will be understanding of snow removal operations, major facility equipment and traffic signal and street light troubleshooting, just to name a few. . All HPB&G staff to attend SaltWise staff training. This certification provides useful information on salt application practices, with a focus on reduction. The village has been using these practices for years already. This training provides and excellent platform for staff who are newer to the industry. . Get fully staffed 19 Page 36 of 86 Revenues and Expenditures 2026 Adopted 2027 Requgsted $ Budget % Budgot Cost Center Buildings & Grounds Engineering Highway Parks Recycling $1 59,602 $178,22'l $9,680 $126,5't7 $46,046 $0 $392,784 $5,989 $1,006,012 $o $1 13,719 $1 6,543 $10,277 $2,431 $22,945 $53,739 $1,026 $220,679 $182,61 1 $1 89,845 $1 2,362 s'145,285 $46,825 $o $460,095 $9,744 $1,059,393 $7,310 $122,502 $21,668 $1 3,352 $6,807 $21,610 $60,056 $860 $2s4,166 ($87 '777') ($1,750) ($01 ($89,527) $62,959 $825,992 $306,920 $9s,132 $1 77,505 $870,692 $8't2,546 $134,794 $3,286,539 ($89,35s) ($1,590,656) (S11) (sl,680,022) $33,474 $8,81 6 $191,090 $1 8,81 1 $96,866 $1 1,645 $476,369 s35,406 $872,477 $o $380,730 $20,062 $2,1 50 $2,154 $31,402 $58,551 $0 $495,049 $o ($23,942) ($3,698) ($27,640) $55,000 s203,000 $186,035 $13,s00 s1 72,000 $49,000 $o $428,426 $9,700 $1,r16,661 $10,000 $62,000 $26,969 $1 2,398 $4,500 $22,250 $91,468 $972 $230,557 ($52,150) ($5oo) $0 ($52,650) $0 $816,500 $304,921 $98,324 $1 75,000 $848,500 $763,302 $181,992 $3,188,540 ($36,ooo) ($1,805,522) $o ($1,841,5221 $0 $12,000 $199,490 $20,254 $1 78,000 $41,000 $506,491 $34,000 $991,234 $0 $351,705 $20,670 $2,689 $500 $40,600 $60,220 $0 $476,384 $o ($23,942) ($1,745) ($25,687) $0 $206,000 $201,834 $1 3,500 $1 67,000 $50,000 $o $454,970 $9,700 $1,103,004 $0 $480,000 s33,596 $13,886 $6,000 922,430 $1 1 1,451 $1,000 $668,363 ($52,250) ($360,500) $0 ($412,750) $0 $837,000 $324,002 $98,937 $1 73,000 $800,000 $812,527 $1 61,992 $3,207,458 ($59,000) ($2,053,150) $0 l$2,112,1501 $0 $1 1,000 $213,010 $20,254 $177,000 $40,000 $529,970 $34,000 $1,025,234 $o $370,61 7 $20,769 $2,689 $500 $36,800 $62,61 4 $o $493,989 $0 ($23,942) ($1,745) ($25,687) $3,000 $1 5,799 $0 ($5,ooo) $1,000 $o $26,544 $o ($1 3,6s7) ($10,000) $418,000 $6,627 $1,488 $1,500 $180 $19,983 $28 $437,806 ($1 oo) ($360,000) $o ($360,100) $0 $20,500 $19,081 $613 ($2,ooo) ($48,500) $49.225 ($20,000) $18,918 ($23,000) ($247,628) $0 ($270,628) $0 ($1,000) $1 3,520 $o ($1,ooo) ($1,ooo) $23,479 $o $34,000 $o $18,912 $99 $o $0 ($3,800) $2,394 $0 1 .5o/o 8.50/o 0.0% -2.90k 2.00/o 0.0% 6.2% 0.0% -1.2v. -1 00.0olo 674.20/o 24.6Yo 12.0% 33.3% 0.gvo 21.gqo 2.90h 189.970 0.ZYo 72000.0Yo 0.0olo 684.0% 0.00/ 2.SYo 6.3% 0.6% -1.'lok -5.70k 6.40k -11.00k 0.6% 63.9% 13.70/o 0.0o/o 14.7./. 0.0% -8.3T" 6.8To 0.0Yo -0.6% -2.4% 4.60k 0.lYo 3.4o/o 0.0o/o 5.40/o 0.5Y" 0,0% 0.0% -9.4% 4.00k 0.0% 3.7o/o 0.0o/o o.0'/" 0.0To 0.0o/o Classification 2024 Actuals 2025 Actuals 2,626 c Capital Outlay Contracted Seruices Employee Benelits Fixed Charges Mainlenance Operating Expenses Other Expenses Salaries & Wages Utilities Total Capital Outlay Contracted Services Employee Benefits Fixed Charges Maintenance Operating Expenses Salaries & Wages Utilities Total Charges for Services Licenses & Permits Miscellaneous Revenues Total Capital Outlay Contracted Seruices Employee Benefits Fixed Charges Maintenance Operating Expenses Salaries & Wages Utilities Total Charges for Seruices lntergovernmental Revenues Miscellaneous Revenues Total Capital Outlay Contracted Seruices Employee Benefits Fixed Charges Maintenance Operating Expenses Salaries & Wages Utilities Total Capital Outlay Contracted Services Employee Benefits Fixed Charges Maintenance Operating Expenses Salaries & Wages Utilities Total Charges for Seruices lntergovernmental Reven ues Miscellaneous Revenues Total ($s2,720) $o $o ($52,720) $o $741,415 $289,1 30 $78,293 $149,873 $885,983 $759,525 $1 66,465 03,070,685 ($56,671 ) ($1,467,074t ($28) ($1,523,77z',t $53,959 $9,680 $1 79,23s $1 5,804 $73,971 $2,535 $41 0,51 6 $39,624 $785,323 $o $335,987 $18,933 $'1,707 $236 $39,064 $47,112 $0 $443,040 $o ($23,es8) ($2,488) ($26,446) $17,605 $o $0 $o g0 Total $3,922,800 $4,170,434 $4,083,517 $3,947,461 ($136,056) -3.3"/. 20 Page 37 of 86 Staffing Summary FTE Director of Pubtic Works Vittage Engineer Superintendent 2025 Actual 2026 Adopted 2027 Requested Change 1.00 1.00 3.00 1.00 1.00 3.00 1.00 1.00 3.00 0.00 0.00 0.00 Asset Management and Operations Speciatist Administrative Assistant Civit Engineer Engineering Technician Highway Operator Heavy Equipment Operator DPW Foreman - Highway DPW Foreman - Parks, Buitdings and Grounds 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 0 0 00 00 00 00 2.00 10.00 2.00 6.00 2.00 6.00 0 0 2.00 6.00 6.00 0.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 0.00 Mechanic Foreman Mechanic I Crew Leader Water Foreman Water Operator Wastewater Operator Totat 1.00 2.OO 2.00 1.00 4.00 1.00 2.00 2.00 1.00 4.00 1.00 2.00 2.00 1.00 4.00 0.00 0.00 0.00 0.00 0.00 4.00 38.00 4.00 38.00 4.00 38.00 0.00 0.00 *Staffing summary includes combined coverage of general government public works operations, water utility operations, and wastewater utility operations. Sa/aries & Benefits Total Salaries and Wages for all of the Department of Public Works increase $121 ,600. This is due to wage increases resulting from the salary study completed in 2026, regular step increases for some employee classifications and a 3.5o/o cost of living adjustment. Overtime increases $33,800. Total Employee Benefits for all of the Department of Public Works increase $55,100 due to a health insurance premium increase of 5o/o and changes in selected insurance coverage. 21 Page 38 of 86 Summary of Changes Buildinqs & Grounds There is no capital in the operating budget, as all capital projects in 2Q27 will be purchased with borrowed funds and located in the Capital Project Fund. Enoineering There is no capital in the operating budget, as all capital projects in 2Q27 will be purchased with borrowed funds and located in the Capital Project Fund. An additional $360,000 in contracted services was allocated to cover fiber permitting services which are to be funded by an additional $360,000 of revenue budgeted to licenses and permits. An additional $50,000 in contracted services was allocated to properly budget for the costs of engineering consulting services and GIS maintenance. Highwav An additional $30,000 in contracted services was allocated to cover the solid waste contract. The allocation of operating costs allocated to snow and ice removal is being decreased by $53,000 by reducing 1000T of salt at the Fond Du Lac dome. The allocation of utilities for street lighting has decreased by $20,000 based on a downward trend in annual costs over the past three years. An additional $23,000 in charges for services are being budgeted to cover costs of garbage carts and damage to village property which is recovered from responsible individuals to better reflect actual activity over recent years. An addition al $247 ,0Q0 of intergovernmental revenues is budgeted to account for additional state transportation aids. Parks The Parks budget remains relatively flat to lhe 2026 Budget. Recvclinq An additional $18,000 in contracted services was allocated to cover the recycling contract. 22 Page 39 of 86 LleRnRv Genennl FuHo Department Overview Mission Statement: The Germantown Community Library is a cornerstone of our community that provides services, ideas, and resources that enrich lives, build connections, and grow the community. The Germantown Community Library lives this mission by . Connecting people with information and resources they need to thrive. o Providing a welcoming environment and positive experience for everyone. o Cultivating learning at any age. o Offering opportunities for entertainment and leisure. The Germantown Community Library 2023-2027 Strategic Plan can be found on the library website at: https ://qermantownl ibrarywi. org/strateq ic-pla ni Overview: The Germantown Community Library currently services about 35,000 residents in the communities of Germantown, Richfield and Jackson. The library's annual budget is supported by about 65% Village of Germantown taxes, 27o/o Washington County taxes (primarily reimbursement for physical material circulation) and 7o/o by outside donations and grants. The library circulates over 356,000 items annually including books, audiobooks, media, items in our Library of Things collection and digital material through Overdrive/Libby. The Germantown Community Library is also part of the Monarch Librarv Svstem that includes 32 libraries in Washington, Dodge, Ozaukee, and Sheboygan counties. System services includes support in catalog maintenance, technology, marketing, youth services, continuing education, as well as patron access to over 2.3 million items through a daily delivery service. The library currently has a collection of over 140,000 physical items as well as access to over 95,000 titles in a digital collection through the State of Wisconsin. ln 2025, the library had 112,000 visitors as well as 27 ,OOO people attending 74Q programs including storytime, youth performers, tween/teen programs, craft workshops, speakers, book groups and outreach events. The Germantown Community Library also provides a variety of services to the public including computer/wi-fi use, general information requests, public community space, exam proctoring, private study rooms, job assistance, and prinUcopying/faxing services. The Germantown Community Library 2025 Annual Report can be found on the library website at: https : //q e rm a ntown I i b ra rvwi. o rqla n n ua l-re po rt/ Leqal/Statutorv Requirements: The Germantown Community Library meets the requirements of a legally established public library under Wisconsin State Statue Chapter 43. These requirements include: . Library services remain free for the use of inhabitants c Library Board is established according to statutory requirements e Library is part of a library system (Monarch Library System) r Library Director meets requirements for Grade 1 library certification r Library is open required hours per week o Library spends required amount on purchasing materials The library also meets requirements to be exempt from the county library tax. This calculation is set by the State of Wisconsin and includes a calculation based on Village of Germantown equalized value in comparison to the total equalized value in Washington County and the Washington County levy for library 23 Page 40 of 86 tax. ln 2025, the minimum amount required for the Germantown Community Library to be exempt from Washington County Tax was $589,977. lf the exemption is not met, the Village of Germantown is required to pay tax based on the cost per circulation of the borrowing library. lt is estimated that this could potentially be as high as $905,000 (189,222 Village of Germantown items checked out x $6.84 average cost per circulation in adjacent counties x70o/o reimbursement). The Germantown Community Library receives about 27o/o of its annual budget from Washington County revenue based on a similar tax. Washington County municipalities that do not have a library pay tax to municipalities with a library (total library expenditures / total physical items borrowed). ln 2Q27 , the cost per circulation at the Germantown Community Library will be $4.33 ($1,253,290 total expenditures in 2025 I 289,252 physical items borrowed in 2025). This year, revenue from Washington County for circulation will around $372,000 (a $30,000 increase from last year). lf the total expenditures of annual funding are lowered, this causes the reimbursement level of county revenue to decrease as well resulting in less funding for the following years. Historically, the cost per circulation of the Germantown Community Library is low in comparison to surrounding counties and libraries in the state of Wisconsin. The current reimbursement rate of $4.33 results in a combination of lower annual budget numbers and higher circulation. The average for cost per circulation in system libraries is $7.24 and the average cost per circulation in Wisconsin is around $7.86. Reimbursement is also given to the library from adjacent counties based on 70o/o of the calculation. ln 2027, this amount will be around $5,000. 2026 Highlights & Accomplishments The following projects were completed (or are planning to be completed) in 2026 lnstall four additional study rooms available to patrons to create enhanced quiet spaces to work, read, study or complete remote work tasks away from the active environment of the main library (delivery in early November). lncrease ordering for high-demand digital titles through the implementation of an Overdrive Advantage to decrease wait times and increase circulation (12% increase YTD with decreased wait times for titles). Continued to increase both physical and digital circulation (4.2o/o increase YTD) and program attendance (16% increase YTD). Through ongoing book sales, the Friends of the Germantown Community Library donated $34,000 for library programs and material. 2027 Goals & Strategic Priorities The following are library service goals ior 2027: . lncrease communication to residents in the Village of Germantown and surrounding communities through additional marketing and implementation of enhanced electronic newsletter. o Transition positions of Assistant Director and Circulation Manager due to a retirement. . Evaluate printing contract for cost savings and implement mobile printing options for patrons to print directly from personal devises. . Continue to maintain both physical and digital circulation, program offerings and general library use to allow materials, events and services to be available to members of the community. a a a a 24 Page 41 of 86 Revenues and Expenditures 2026 Adopted 2027 Requested $ Budget % Budget Cost Center Classilication Capital Outlay Employee Benefits Fixed Charges Maintenance Operating Expenses Salaries & Wages Utilities Total Charges for Services lntergovernmental Revenues Miscellaneous Revenues Total 2024 Actuals 2025 Actuals c Library $0 $1 79,987 $6,513 $24,124 $217,466 $571 ,141 $73,208 $1,072,439 ($70,112) ($351 ,21 1) $0 {$421,3231 $0 $ 1 95,1 09 $8,1 73 $23,330 $249,914 $629,799 $73,402 $1,179,727 ($13,844) ($339,527) ($e5,2s6) ($448,626) $0 $ 1 96,353 $8,283 $26,000 $1 56,500 $649,848 $73,408 $1,110,392 ($12,000) ($342,000) $0 ($354,000) $0 $219,507 $8,500 $27,000 $1 66,s00 $708,s13 $79,450 $1,209,470 ($12,ooo) ($372,000) $0 ($384,000) $23,1 s4 $217 $1,000 $10,000 $58,665 $6,042 $99,078 $0 ($3o,ooo) $0 ($30,000) o.0% 11.80/ 2.6Y0 3.8o/o 6.4o/o 9.0% 8.2% 8.9% 0.0% 8.8% 0.0% 8.5o/o Total $651,116 $731,100 $7s6,392 $825,470 $69,078 9.10/o Staffing Summary FTE Director Assistant Director Circulation Manager Youth Services Mananger Adutt Services Manage 2025 Actuat 1.00 1.00 2026 Adopted 1.00 1.00 2027 Requested 1.00 1.00 Change 0.00 0.00 0.88 1.00 1.00 0.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 0.00 Part-time Positions Totat 12.03 16.91 10.93 15.93 10.93 15.93 0.00 0.00 Staffing at the Germantown Community Library includes 5 full-time managers, 21 regular part-time positions and 4 flex positions. Parttime positions provide the core of staffing at the three library service desks (Circulation, Youth Services, and lnformation). These service desks are responsible for in-person and phone support, assisting with technology, check-in/ checkouU shelving/ processing/ catalogingi ordering of material and planning/ implementing programs both inside the library and in our community. Summary of Changes lntergovernmental Revenues increase $30,000 due to increased County library funding based on the prior two-year circulation data. Salaries and Benefits increased by $9t,800 due to wage increases resulting from the salary study completed in 2026, a 3.5o/o cost of living adjustment, a 5% increase in health insurance premiums and changes in employee health coverage elections. An additional $10,000 in operating expenses is allocated for the purchase of library materials (hard copy and electronic) and program supplies. An additional $6,000 in utilities was allocated to cover increased costs of building utilities. 25 Page 42 of 86 RecRearton DepeRTMENT GeruenRl Futto Overview The mission of the Germantown Park and Recreation Departmenf is fo enhance the quality of life for all resrdenfs by developing and maintaining park lands and facilities, while offering a wide variety of recreational programs and special events. Participation in Parks and Recreation programs provides children with opportunities to make new friends, learn new skills, build self-esteem, adopt healthier lifestyles, and, most importantly, have fun. The Department is staffed by six fulltime employees and more than 100 parttime employees, including program instructors. Germantown Senior Center, a division of Parks and Recreation, serves residents ages 55 and older. lt offers: . On-site programming with over 25 regular activities . Provides on-site wellness and fitness programs such as yoga, stretching classes, weightlifting, stationary bikes, treadmills . Day trips, extended domestic trips, and international travel opportunities . Educational programs and resources on aging-related issues . A welcoming community where seniors can connect, develop friendships, and find support . The county provides lunch meals to those seniors who qualify . The Center receives a $5,000 grant from the county to use for programming which includes a catered meal The Senior Center also: . Assists with special prolects in collaboration with the Recreation Department . Provides weekend facility rentals to generate additional revenue . Operates a weekday van service (Monday-Friday, 9:00 a.m.-2:30 p.m.) for Germantown seniors who no longer drive, offered at a nominal fee The Senior Center is a proud member of the Wisconsin Association of Senior Centers (WASC). 2026 Highlights & Accomplishments - Senior Center . Purchased and had installed new audio/visual sound systems and smart televisions . Two cable boxes connected and working . Senior Center Coordinator hired . Senior Center Office Assistant hired . All volunteer driver positions filled . First Packers Party planned, November 2026 (Washco Funds) 26 Page 43 of 86 . Holiday Jingle and Mingle Gathering planned with music and dessert buffet, December 2026 (Washco Funds) . lncreased educational programs on aging issues by 50%. . Expanded participation from "junior seniors" in activities, trips, and programs. . Boosted daily fitness center usage by 45o/o, especially among younger seniors. . Proposed updated technology to replace obsolete and nonfunctioning equipment. . lncreased the number of trips programs offered in 2025 from 11 to 15 in 2026. 2027 Goals for Senior Center . Organize and better utilize space previously used by the Senior Club . Open more walk in activities of interest: Mahjong and Cribbage (2026-2027) . Add further in-house classes as there is interest (cooking, art, crafts, demos, presentations) . Start a senior walking program in Fireman's Park as there is interest . Use Washco Funds to purchase exercise weights and balls needed for classes . Plan a Super BowlA/alentine Event for February 14,2027 (Washco Funds) . Expand extended trip offerings at the Senior Center to increase participation, provide new travel opportunities, and generate additional revenue Youth Programs, lnstructional Glasses, & Special Events Supervisor Highlights for 2026: . Secured over $91,000 in sponsorships and grants for programs and events. . lncreased sports participation in programs and camps. . Serves as Board President for Germantown Youth Futures & Visit Washington County Board. . ln coordination with team members helped to update 2026 Sponsorship Packet as well as specialize sponsorship requests made throughout the year for various events and programs. ln conjunction with Germantown Youth Futures implemented our first annual Teen Wellness Retreat and Parent Chats on mental health and online exploitation. ln conjunction with Visit Washington County helped to develop and implement the Destination Discovery Showcase for Washington County. Produced three program brochures, reducing costs by distributing through schools instead of mailing. a a a 27 Page 44 of 86 Continued to operate 100+ programs year-round, increasing profitability by 20-30% Oversaw recruitment and support of 270+ volunteer coaches . lntroduced over 10 new programs to expand community engagement. 2027 Goals and Strategic Priorities . Maintain program profitability, ensuring programs operate within a 20-30% profit margin, while reviewing participation, costs, and community need to adjust or cancel programs as necessary. . Continue to offer a diverse variety of programs for all ages and interests, while identifying opportunities to introduce new programs based on community needs, participation trends, and emerging interests. . Expand youth programming and participation, with an emphasis on introducing new opportunities for children and teens and increasing participation in existing programs. . Continue to provide affordable childcare through Kids Klub while maintaining the program's financial sustainability and evaluating opportunities to increase enrollment. . lncrease sponsorship and grant revenue by developing new community partnerships and pursuing additional funding opportunities to support programs, special events, youth activities, and concerts. . Strengthen partnerships with local businesses, schools, community organizations, and service groups to enhance programming, increase resources, and provide additional opportunities for residents. . Evaluate program participation and community feedback annually to identify opportunities for improvement, expansion, or new programming and ensure Recreation offerings continue to meet the changing needs of the community. . lncrease participation in special events and community programs through targeted marketing, social media, partnerships, and cross-promotion of Recreation programs. . Explore new revenue-generating opportunities that can support Recreation programming while keeping programs affordable and accessible to residents. Kids Klub & Music at the Pavilion 2026 Germantown Recreation Department Before and After School Program: Germantown Kids Klub is a before and after school program which includes games, snacks, and arts and crafts Highlights . School year Kids Klub 2025 v. 2026 School year enrollment growth year-over-year was 15.98o/o. o Profit growth year-over-year was 9.48o/o driven by fee adjustments and operational efficiency. . Summer Kids Klub 2025 v 2026, Summer Kids Klub profit growth was 14.98o/o. . Music at the Pavilion 2025 v.2026, Sponsorship and vendor revenue grew 9.84% year-over-year. r Profit growth was a modest 1.83% because of two cancelled concerts due to inclement weather. a a 28 Page 45 of 86 Goals lor 2027 . Add County Line Schoolto our Summer Kids Klub program which will add more participants as well as provide a site with more amenities. . Add an 11th week to the summer programming . Develop training techniques for staff to better deal with behavior issues. . Secure high-caliber and popular musical acts for the Music at the Pavilion concert series to foster a strong sense of community connection. o Attract over 12,000 regional attendees to the music at the pavilion concert series. . Drive sustainable departmental revenue through sponsorships and beer sales. Communications & Media for Parks and Recreation 2026 Goals & Strategic Priorities . lncreased social media following across all platforms, with Music at the Pavilion lnstagram growing 75o/o in one summer. . Redesigned and modernized the online registration website. . Developed a comprehensive marketing strategy for the department and full branding package for Music at the Pavilion. . Expanded public relations presence through Milwaukee Journal Sentinel, Shepherd Express, Visit Milwaukee, and others. . Created all graphics for internal and external use, including social media, print, ads, and website. . Contributed to the Village website redesign, leading Parks & Recreation page updates. . Create a comprehensive 2027 Communications Strategy for the department and Music at the Pavilion. . Continue enhancing the website and registration platforms with data-driven improvements to support ease of use. . lncrease department visibility through expanded marketing efforts and strategic outreach. Branding, Communications & Marketing Strategiestor 2027 . Produced 2027 sponsorship packets, increasing outreach opportunities. . Strengthen the cohesiveness of both the Parks & Recreation brand and the Music at the Pavilion brand. . Develop and distribute a2027 Sponsorship Packet. . Create a comprehensive 2027 Communications Strategy for the department and Music at the Pavilion. . Expand outreach through email marketing, public relations, social media, in-person engagement, and website SEO. 29 Page 46 of 86 . Continue enhancing the website, social media, and registration platforms with data-driven improvements to support ease of use. . Transition to a redesigned newsletter format in September 2025 and beyond. . lncrease department visibility through expanded marketing efforts and strategic outreach. . Strengthen collaboration with the Germantown School District to ensure safe and secure facility use. . Continue supporting community engagement through sponsorships, volunteerism, and expanded partnerships. Programs & Services Goals tor 2027 . Maintain program profitability, ensuring all programs operate with a 20-30o/o profit margin, adjusting or canceling programs as needed. . Expand extended trip offerings at the Senior Center to increase participation and revenue. . Continue offering a wide variety of programs for all ages to grow community participation. . Kids Klub will continue to provide affordable childcare while generating a profit. . Continue to secure sponsorships and grants (e.g., USTA, Walmart, and other funding sources) to support programs, special events, and concerts. . lncrease park shelter rentals . Continue to increase participant numbers for both the Farmer's Market and the Community garden increased in 2027, increasing revenues. Facilities & Infrastructure Accomplishments 2026 . Updated outdated technology at the Senior Center. . Added boards and rods around the support posts at the old picnic shelter at Fireman's Park to eliminate liability. . Trusses and purlins and the metal roof will all be stained and painted to add to the life of the outdoor shelter as well as adding the aesthetics of the building. . All new lighting system was added to the shelter to add to the safety of the building as well as create more lighting for programs under the shelter. . Added metal grates at Fire Station number 1 to reduce liability for children's activities . Doors on the east side of the Fire station #1 that are old, rotting and rusting, will be replaced keeping in more cool air in summer and heat in the winter. . Completed repairs to baseball fences, added dugouts not addressed in lhe 2025 budget rolled over to 2Q26, new netting to backstops. New tarp covers for the dugouts . Reorganizing supplies and equipment at Fire Station 1. 30 Page 47 of 86 Facifities & lnfrastructure Goals lor 2027 Update the current CORP plan for 2027-2032 Repair cracks and repaint pickleball/tennis courts at Haupt Strasse and Spassland parks Purchase a UTV to use for park maintenance and special events Work on the trails plan that was developed two years ago. Seek grants when feasible. Work on upgrading the Fire Station #1 to make it more user friendly for recreation programs and classes. Work with youth athletic organizations to upgrade the athletic fields in our parks. Have the community garden tilled and add soil enhancers for better growth. Revenues and Expenditures 202G Adopted *"olo"'Lo $ Budset % Budget Cost Center Classification 2024 Actuals 2025 Actuals Recreation Senior Center $0 $164,749 $41,214 $9,198 $441,157 $754,186 $2,495 $1,412,999 ($ 1 ,1 98,532) ($1,800) ($1 13,801 ) ($1,314,133) $0 $s,1 82 $841 $1 ,719 $20,141 $39,s56 $18,777 $86,217 ($35,8e0) ($6,056) $0 ($4r,e46) $1 85,741 $50,053 $18,878 $428,974 $721,104 $1,669 $1,406,419 ($1,306,s1s) ($2,62s) ($133,731 ) ($1,4/.2,87'tl $0 $5,391 $2,1 50 $1,327 $24,459 $69,47B $'17,774 $120,579 ($35,407) ($600) $0 ($36,007) $0 $194,229 $47,370 $20,500 $361,000 $773,874 $1,812 $1,398,785 ($1,234,000) ($1,775) ($11o,ooo) ($1,345,775) $0 $9,240 $2,536 $4,300 $25,825 $69,624 $17,969 $129,495 ($36,000) ($6,000) $0 ($42,000) $0 $215,669 $52,055 $25,600 $447,916 $807,225 $1 ,812 $1,550,277 ($1,302,000) ($2,s50) ($1 10,000) ($1,414,550) $0 $41,783 $2,s36 $4,100 $27,490 $78,398 $17,969 $172,276 ($37,000) ($5,600) $0 ($42,600) $0 $21,440 $4,685 $5,1 00 $86,916 $33,351 $0 $151,492 ($68,000) ($775) $0 ($68,775) $0 $32,543 $0 ($200) $1,665 $8,774 $0 $42,781 ($ 1 ,ooo) $400 $0 ($600) 0.0% 11.O% 9.9% 24.9% 24.1Yo 4.3% o.00h 10,8o/o 5.5% 43.7% 0.0To 5.1o/o 0.0% 352.2% O.0o/o -4.7% 6.4% 12.60/0 o.0% 33.0% 2.80h -6.7% 0.OTo 1.4o/o Capital Outlay Employee Benefits Fixed Charges Maintenance Operating Expenses Salaries & Wages Utilities Total Charges for Services Licenses & Permits Miscellaneous Revenues Total Capital Outlay Employee Benefits Fixed Charges Maintenance Operating Expenses Salaries & Wages Utilities Total Charges for Services lntergovernmental Revenues Miscellaneous Revenues Total Total $143,137 $48,120 $140,505 $265,403 $124,898 88.9% 31 Page 48 of 86 Staffing Summary FTE Director Supervisors Communication Coordinator Senior Center Coordinator Administrative Assistant Totat 2025 Actual 1.00 2.00 2026 Adopted 1.00 2.00 2027 Requested 1.00 2.00 Change 0.00 0.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 0.00 1.00 6.00 1.00 6.00 1.00 6.00 0.00 0.00 The Germantown Park and Recreation Department is overseen by the Director, who is responsible for the overall administration of the department, including parks, recreation programs, and the Senior Center. The Director manages the department budget, prepares bid specifications and requests for proposals, and provides regular reports to the Park and Recreation Commission, other Village committees, and the Village Board. The Director also manages the Farmers Market (33 vendors in 2025) and the Community Garden (28 plots) and actively supports Village events such as Music at the Pavilion, Fourth of July, Easter Egg Hunt, Glow Walk, and Kids Klub Carnival. The Director works closely with the Department of Public Works and its Park Superintendent on park maintenance and capital improvements, and partners with the Police and Fire Departments to ensure the safety of Village parks and facilities. Recreation Supervisors The Director supervises two fulltime Recreation Supervisors: Youth Programs & Speciat Events Supervisor - Coordinates youth sports, instructional classes, and special events. Responsibilities include securing sponsorships and grants, managing contracts with the School District for facility use, hiring instructors, coordinating volunteers, and ensuring programs are fully equipped. This supervisor has also successfully coordinated the Village's Fourth of July Parade for the past two years. Programs overseen include a wide range of classes (arts, fitness, technology, and more), year- round sports, and seasonal events. Kds Kub & Music at the Pavilion Supervisor - Oversees the Kids Klub before- and after-school program at five school sites and the full-day Summer Kids Klub program. This includes hiring, training, and supervising parttime staff; coordinating field trips and transportation; and developing program budgets that consistently generate strong revenues (exceeding expenditures by nearly 50%). This supervisor also manages the Kids Klub Carnival in partnership with the Kiwanis' "Taste of Germantown" event and directs the Music at the Pavilion concert series, including contracts, sponsorships, vendors, and volunteer coordination. Senior Center The Senior Center Coordinator oversees day{o-day operations of the Germantown Senior Center, providing activities, fitness programs, social events, and trip opportunities. The Coordinator manages the "Wheels for Germantown" van service, recruits volunteer drivers, and serves as a key resource for senior programming and services. The Coordinator also convenes a quarterly Senior Advisory Committee and supports the Senior Center Club, which offers additional member-driven activities. 32 Page 49 of 86 Com m u n ication s Coord in ator The Communications Coordinator manages public communications, registration, and facility reservations, while also leading marketing, social media, and publication efforts. Through improved digital outreach and online registration, the department has reduced printing costs significantly (from $25,000 to $10,000 annually) while expanding visibility. This role also supports other Village departments, including Human Resources, with communications and web development projects. Ad m i ni strative Assista nt The Administrative Assistant provides front-line customer service, program registration, facility and shelter rentals, vendor billing, and departmental support. This position is often the first point of contact for the public and ensures that residents and vendors receive accurate, timely, and professional assistance. Summary of Ghanges Salaries and Benefits increase $96,100 due to wage increases resulting from the salary study completed in 2026, a 3.5o/o cost of living adjustment, a 5% increase in health insurance premiums and changes in health coverage elections. Recreation An additional $5,000 in fixed charges is allocated to cover increased costs for property insurance. An additional $5,000 in maintenance was allocated towards maintenance of equipment. An additional $5,000 in operating expenses was allocated to cover wood chips around playground equipment which is performed every other year. An additional $4,000 in operating expenses was allocated to covering an increase in rental charges from the school district for use of its facilities' An additional $9,000 in operating expenses is allocated towards covering costs of port-a-johns and landscaping costs at parks not covered by athletic fees. An additional $70,000 in operating expenses is allocated toward costs of programs, music at the pavilion, and credit card merchant fees to cover increased cost of services which is being offset by an additional $68,000 in revenue budgeted for charges-for-service. 33 Page 50 of 86 Gomuururrv DeveuopMENT Geruenal Futto Overview The Community Development Department (CDD) is responsible for guiding development, the use of land, and the preservation of the Village's physical environment through the administration and enforcement of statutorily required comprehensive planning, zoning, and subdivision regulations, as well as other Village Codes including development and property maintenance-related regulations. The CDD is comprised of two divisions: (1) Planning & Zoning Services; and (2) Building lnspection Services: Planninq & Zonino Services 1. Three (3) fulltime employee positions: a. Director (who also seryes as Village Planner & Zoning Administrator) b. Associate Planner c. Administrative Coordinator 2. Coordinate Approval Process for Land Use & Development Applications 3. Coordinate preparation & implementation of Long-Range plans (2050 Comprehensive Plan required under Wis. Stats. Chapter 66.1001 ) 4. Administer & enforce Zoning, Subdivision & property maintenance codes & regulations (in cooperation w/ Police Department & Village Attorney office) a. General Zoning (Chapter 17) b. Floodplain Zoning (Chapter 23) c. Shoreland-Wetland Zoning (Chapter 24) d. Property Maintenance & Public Nuisances (Chapter 10) Buildinq lnspection Services 1. Contracted services provided by SAFEbuilt of Wl (since September 2019) a. Three (3) fulltime employees (located within Village Hall) b. Additional part{ime and special assistance provided as needed 2. Provides all building-related permit processing, plan review, fee collection & inspection services 3. Administer & enforce all Village building-related codes & regulations a. Building Code (Chapter 14) b. Plumbing Code (Chapter 15) c. Electrical Code (Chapter 16) d. Assists w/ Zoning & property maintenance code enforcement 4. Granted "Delegated Authority" by Wl DSPS to provide commercial building, HVAC, Plumbing, Fire Suppression & Sprinkler plan review & inspection services 34 Page 51 of 86 2026 Highlights & Accomplishments Buildinq lnspection Services 2026 Building Construction, HVAC, Plumbing, Electrical Permits & lnspections (January 1 through October 1, 2026) 1. Residential a. 31 Single-Family dwelling units (new construction) b. 34 additions, expansions & alterations c. Total Estimated Valuation: $24,026,300 2. Commercial & lndustrial a. 3 commercialiindustrial structures (new construction) b. 34 additions, expansions & alterations c. Total Estimated Valuation: $43,870,200 3. All Building Permits & lnspections (includes new construction & alterations) a. 1,661 permits b. Total Estimated Valuation: $108,712,265 c. Total lnspections: 2,882 2027 Goals & Strategic Priorities Planninq & Zonino Service 1. Complete Phase 2 of "Village Center District" community engagement project - prepare request for proposals (RFP) document soliciting developer proposals for Village-owned parcels (Flowersource, Ascension, and Grosenick properties) 2. Continue 2050 Comprehensive Plan implementation "action steps", including development and adoption of: a. Holy Hill Gateway District Master Plan b. Freistadt District Master Plan c. Annual review and revision of 2050 Plan components to comply with Wl legislative acts & directives and update policies as needed 3. lmplement online zoning permit and plan approval application and review system in coordination M SAFEbuilt Services CommunityCore permit tracking system Buildinq I nspection Services Develop and refine reporting functionality of SAFEbuilt's proprietary CommunityCore permit tracking system to assist budgeting & projections 1. lmplement online payment system in cooperation w/ Village Finance Department 2. lmplement online department review module within SAFEbuilt's proprietary CommunityCore to better document and track staff comments and permiUplan approval requirements 35 Page 52 of 86 2026 Adopted 2027 Requested $ Budget % Budget Gost Center lnspection & Permitting Planning & Zoning Classification Capital Outlay Contracted Services Employee Benefits Fixed Charges Maintenance Operating Expenses Salaries & Wages Utilities Total Licenses & Permits Miscellaneous Revenues Total Capital Outlay Contracted Services Employee Benefits Fixed Charges Maintenance Operating Expenses Salaries & Wages Utilities Total Licenses & Permits Miscellaneous Revenues Total 2024 Actuals 2025 Actuals c $0 $359,724 $10,277 $9,817 $0 $5,580 $29,533 $o $414,930 ($683,770) ($834) ($684,604) $0 $68,034 $55,028 $2,s61 $0 $7,578 $1 73,619 $0 $306,820 ($e7,528) $0 ($97,528) $0 $433,093 $11,116 $12,362 $0 $8,289 $32,s2'l $0 $497,381 ($770,456) ($1,027) ($771,483) $0 $12,572 $61,142 $3,225 $494 $11,649 $1 76,769 $0 $265,850 ($106,877) $0 ($106,877) $0 $390,800 $11 ,271 $1',t,248 $4s0 $ 10,000 $33,565 $0 $457,334 ($737,225) ($2,760) ($73e,e85) $0 $65,000 $61,786 $3,936 $s00 $8,850 $1 82,803 $0 $322,875 ($ee,635) $0 ($99,635) $409,513 $12,079 $12,856 $450 $9,400 $37,144 $0 $481,442 ($788,898) $0 ($788,898) $0 $57,500 $66,752 $3,936 $500 $11,600 $1 99,462 $0 $339,750 ($108,625) $0 ($108,625) $0 $18,713 $808 $1,608 $0 ($60o) $3,579 $0 $24,108 ($51,673) $2,760 ($48,e13) $0 ($7,500) $4,966 $0 $0 $2,750 $ 16,659 $0 $16,87s ($8,ee0) $0 ($8,eeo) 0.o% 4.BYo 7.2o/o 14.3o/o 0.0% -6.0o/o 10.7o/o 0.0% 5.3Yo 7.0% -100.0% 6.6o/o 0.o% -11.5% B.0o/o 0.0To 0.0o/o 3'1j% 9.1o/o 0.0o/o 5.2o/o 9.Oo/o 0.jYo 9.0o/o Total ($60,381) ($115,127) ($59,412) ($76,331) ($16,e19) 28.5o/o Staffing Summary FTE Director Associate Planner Administrative Coordinator Totat 2025 Actuat 1.00 1.00 2026 Adopted 1.00 1.00 1.00 3.00 2027 Requested 1.00 1.00 Change 0.00 0.00 1.00 3.00 1.00 3.00 0.00 0.00 Summary of Changes Salaries and Benefits increase $26,000 due to wage increases resulting from the salary study completed in 2026, a 35% cost of living adjustment, a 5% increase in health insurance premiums and changes in health coverage elections. I nspection & Perm itting An additional $19,000 in contracted services was allocated to cover additional expected permitting services. An additional $52,000 in license and permits revenues was budgeted based on additional expected permitting services. Plannino & Zoninq The allocated budget for contracted services was decreased by $7,500 based on anticipated service agreements. An additional $7,000 in licenses & permits was budgeted for additional anticipated plan commission review fees. 36 Page 53 of 86 Other Governmental Funds Capital Project Fund Debt Service Fund Special Revenue Funds Tax lncrement Funds Page 54 of 86 CRptrRl Pnouecrs Futto Ornrn GoveRruvlENTAL Futtos Fund Overview The Capital Projects Fund is used to account for and report financial resources that are restricted, committed, or assigned to expenditures for capital outlays, including the acquisition or construction of capital facilities and other capital assets for the capital improvement program Revenues and Expenditures Cost Center Classification 2026 Adopted Budget 2027 Requested Budqet $ Budget Change % Budget Change2024 Actuals 2025 Actuals Capital Projects Fixed Charges lnterfund Operating Expenses Capital Outlay Maintenance Utilities Contracted Services Total Charges for Services lnterfund lntergovernmental Revenues Miscellaneous Revenues Other Financing Sources Taxes Special Assessments Total $82,849 $2,968,s91 $1,838,386 $11,023,098 $0 $0 $35,000 $15,947,923 $0 ($965,658) ($64,000) ($203,878) ($3,201,24e) $0 $0 ($4,434,785) $225,205 $0 $3,010,749 $1,738,460 $0 $0 $0 $4,974,415 ($1 ,1 5e) ($2e,271) ($1,506,459) ($173,273) ($12,258,6ee) $0 $0 ($13,968,861) $185,000 $0 $s,004,400 $13,204,000 $0 $0 $1 15,000 $18,508,400 $0 $0 ($10,000) ($120,000) ($17,104,400) $0 $0 ($17,234,400) $200,000 $0 $'1,768,795 $35,377,172 $0 $15,600 $24,000 $37,385,567 $0 $0 ($2,211,294) ($62,1 07) ($37,385,567) $0 $0 ($39,658,968) $15,000 $0 ($3,235,605) $22,'173,172 $0 $15,600 ($e1,ooo) $18,877,167 $0 $0 ($2,201,294) $57,893 ($20,281,167) $0 $0 ($22,424,568) 8.1o/o 0.0% -64.7% 167.9o/o 0.0% 0.0% -79.1o/o 102.0o/o 0.0o/o 0.0% 220',!2.90/ -48.2o/o 118.6Y0 0.0% o.0% 130,1o/o Total $11,513,139 ($8,994,,147) $1,274,000 ($3,547,401) -278.4o/o 37 Page 55 of 86 Dear Senvrce Furuo OrHen GoveRrunnENTAL Futtos Fund Overview The Debt Service Fund is used to account for and report financial resources that are restricted, Committed, or assigned to expenditure for the payment of general obligation long-term debt principal, lnterest, and related costs, other than TID or enterprise debt. Revenues and Expenditures Cost Genter Classification 2026 Adopted Budset 2027 Requested Budget $ Budget Chanse % Budget Chanse202{ Actuals 2025 Actuals Debt Service Fixed Charges Total Charges for Services lnterfund Miscellaneous Revenues Other Financing Sources Taxes Total $6,858,493 $6,858,493 $0 ($1,977,58s) ($10,880) ($202,255) ($4,823,265) ($7,013,e83) $5,221,269 $5,221,269 ($152,023) $0 ($65,170) ($763,342) ($4,823,265) ($5,803,799) $5,410,817 $5,410,817 ($425,807) $0 ($3,800) $0 ($4,908,320) ($5,337,927) $7,864,463 $7,864,463 ($437,81 9) $0 $0 $0 ($6,693,636) ($7,131,455) $2,453,646 $2,4s3,646 ($12,012) $0 $3,800 $0 ($1,78s,316) ($1,7e3,528) 45.34/o 45,3o/o 2-8o/o 0.0% 100.0% 0.0% 36.4o/o 33.6% Total ($155,4e0) ($582,530) $72,890 $733,008 $660,1't8 905.6% 38 Page 56 of 86 PRopeRrv Mnrnrennruce Funo Ornen GoveRnuENTAL Futtos Fund Overview This fund accounts for receipts and uses of funds in relation to property maintenance. Revenues and Expenditures 2026 Adopted 20n Requested $ Fudget % Budget Cost Centet Property Maintenance Operating E)eenses Total Charges for Services Total 2024Actuals 2026 $4,28s il,286 ($2,s6e) t$2,569) $2,64 ($3,752) t$3,752) $2,500 $2,500 ($2,500) {$2,500} $4,000 $4,000 ($4,000) (84,000' 1,500 $1,500 ($1,500) ($t,600l 60"0% 60.0% 60.0% ,622 Total $tJr6 ($r,t il) $0 $0 $0 0.0o/o 39 Page 57 of 86 Pollce Horuon GuRno FuHo Oruen GovennmENTAL Furuos Fund Overview This fund accounts for receipts and uses of funds to support events in which honor guards are present Revenues and Expenditures 2026 Adopted 2027 Requested $ Budget o1o Budget Cost Honor Guard 2024Actuals 2025Actuals Operating Expenses Total Miscellaneous Revenues Total $1,400 $1,400 ($9,1 75) ($9,r75) $306 $306 ($171) ($lzt1 1,000 $1,000 ($1,000) ($1,ooo) $1,000 $1,000 ($1,ooo) ($t,ooo) $0 t0 $0 $0 0.0% 0.0% 0.00/ 0,0olo Total ($7,7751 $135 $0 $0 O.Q"/o 40 Page 58 of 86 H,.tsmmc FnesnFhilarra,ts Futsg ff**pn Ggw,nxiltEm*LFuuss' Fund ,6ltrrr\ticw Thi$ fund awun&tf,orrceeip,ts,qnd us€s of funds in relation b the Hlstdrl@l Presetlmfittn plb$ffiiJt. Revenues and Expendituree ,&liwefismp.$c 41 Page 59 of 86 Poutree eA${tfilE FUttD Orxen GouenNmENTAL FUI$D'S Fund Overvier{ Thi.e flrnd aereunls for ftning,gxpnse incuned Wi tmining afid eare of polise.qanineF, Revenues and Expenditures $SU6 ;:l0ll"0% AD Page 60 of 86 P,guee, A$ET FORFETTUftE FufO Slrmn GOvennmENrAL FuHos Fund'Ovgnllgw.. Thir tqnd acegu,nts.:for reeipt and use offunds.raeeived fnom aeeets seized durhg drug relaled'afi@ts. Revenues and Expenditures 43. Page 61 of 86 Pollce luplcr Fee Furuo Oruen GoveRruuENTAL Futtos Fund Overview This fund accounts for assets used for the construction of police facilities in the Village. Revenues are primarily raised through an impact fee on new residential and commercial development. Revenues and Expenditures 2026 Adepted 2027 Requested $ Budget % Budget Cost Police lmpact Fees Other Expenses Total Licenses & Permits Miscellaneous Revenues Total 2024Actuals 2025Actuals ,372 $28,372 ($17,328) ($2,878) 620,2061 $0 $0 ($1 8,793) ($2,ose) ($20,852) $0 $0 ($1 8,ooo) ($1,500) {$f9,500) $0 $0 $18,000 $1,500 $19,500 0.0% 0.070 -100.0% -100.0% .100.0% $o $0 $0 $0 Total $8,106 (s20,852) ($r9,5ool $1e,500 -100.0% 44 Page 62 of 86 Flne lupnCr FeE FUtto Ornen GOvenrunaeNrll FuNoS Fund Overview This fund accounts for assets used for the construction of fire facilities in the Village. Revenues are primarily raised through an impact fee on new residential and commercial development. Revenues and Expenditures 20n 2026Adopted Requested $ Budget % Budget Cost Center Fire lmpact Fees Other Expenses Total Licenses & Permits Miscellaneous Revenues Total Classitication 2024Actuals 2025 $22,540 $22,540 ($33,633) $0 t$33,633) $0 $0 ($35,e12) ($2,485) ($38,398) $0 ($35,000) ($1,600) (936,600) $0 $0 $0 $0 $o $0 $35,000 $1,600 $36,600 0.0o/o 0.0% -100.0% -100.0% .100.0% Total {$t1,oe3} {$38,3e8} ($36,eoo} $0 $q600 '100.0o/o 45 Page 63 of 86 Lrenenv lmp*cr FEe FuNo Ornen GovrnntmexrAL Funns Fund Overiew This- fund aeeounts for assets used for ttre eonstt'uotion of library faeillties in tha Mllage, Reve-nues are primari$ raised thro-ughan inrpact be on nelv residential development Rpvenueg and Expanditures ($13-;00s) Mi*tllanoous Relienu€g $0 .il 46 Page 64 of 86 Pnnr aruo RecREATtoN lupecr Fee Furuo Ornen GoveRruuerurnl FuNos Fund Overview This fund accounts for assets used for the construction of park and recreation facilities in the Village. Revenues are primarily raised through an impact fee on new residential development. Revenues and Expenditures 2026 Adopted 20n Requested S Budget o/o Budget Cost Center Park lmpact Fees Classlllcatlon lnterfund Other E)penses Total Licenses & Permits Miscellaneous Revenues Total 2024 2025 $0 $38,276 $39,276 ($25,024) ($3,886) ($28,9101 $0 $0 $0 ($52,026) ($1,e16) {$53,9421 $50,000 $0 $50,000 ($50,000) ($2,000) ($5aoo0l ($50,000) $0 ($50,000) $s0,000 $2,000 $52,000 -100.0% 0.0% .100.0% -100.0% -100.0% .100.0% $0 $0 $0 $0 $o Total $9,360 t$53,942) ($2,000) $0 $2,000 .100.0% 47 Page 65 of 86 Flne ExplORER Futto Ornen GoveRTnAENTAL FUttoS Fund Overview This fund accounts for receipt and use of funds received from donations. Funds are used for services, equipment and supplies for the Fire Department Explorer Program. Revenues and Expenditures 2026Adopted 2027 Requested E Budget 7o Budget Cost Center Fire Explorer Classification Operating Expenses Total Miscellaneous Revenues Total 2024 $2,705 $2,705 ($3,742) l$3,7421 2025 Actuals 5 $2,000 $2,000 ($1,000) ($l,o0o) $1,000 $1,000 ($1,000) ($1,000) ($1,000) $3,215 ($642) {$042) ($l,ooo) $0 $0 -50.0% -50.0% 0.0o/o 0.070 Total {9t,037} $2,573 $1,000 $o ($1,o0ol -1oo.o% 48 Page 66 of 86 RecRERloru Fecrlles Fur.to Oruen GoveRrunnENTAL FuNos Fund Overview This fund accounts for the receipt and use of funds for the Park and Recreation Department program fees and donations. Funds are used to assist with the maintenance and improvement of any indoor or outdoor facility used by the Park and Recreation Department. Revenues and Expenditures 2026Adopted *"f,l"?"u $ Budget o/o Budset 2024 Actuals Ac{uals 821Recreation Facilities Operating Expenses Total Miscellaneous Revenues Total $o $0 ($22,305) ($22,3051 $6,275 $6,2?5 ($24,435) ($24,435) $20,000 ($34,000) ($34,000) $23,821 ($23,821) t$23,82r) $3,821 $3,821 $1 0,1 79 $f0,r7s 19.1o/o 19.1o/" -29.9o/. -29.9% Total ($22,305) (${8,160) ($14,ooo) 90 $14,000 .100.0olo 49 Page 67 of 86 SeruroR Vln RepIAcEMENT Fur.ro Ornen GoveRnmENTAL Fuxos Fund Overview This fund accounts for assets to be used for eventual replacement of a van used by the Village's Senior Center to provide transportation to senior citizens. Revenues are primarily raised from user fees collected from those using the service. Revenues and Expenditures 2027 2026Adopted Rcquested i Eudget % Budget 2024 Actuals 2025 Actuals Senior Center Van Operating Expenses Total Charges for Services Total $0 $o ($1,671) {$1,671) $o $0 ($4,55e) ($4,5591 $0 ($2,ooo) (s2,oool t0 ($2,000) ($2,000) 0.0o/o 0.07o 0.0% 0.07o $0 $o $0 $0 Total ($1,671) ($4,559) ($2,ooo) {$2,ooo) $0 0.0% 50 Page 68 of 86 Tnx lruCneMENT DtsrnlCr 6 OrueR GovenruuENTAL FUttoS Fund Overview This fund accounts for the costs of land acquisition and infrastructure improvements related to development of an industrial park. Financing will be provided primarily from general obligation note proceeds. lt is anticipated that costs will be recovered by future incremental property taxes. Revenues and Expenditures 2026 Adopted 2027 Requested $ Budget % Budget Cost Center Tax lncrement District Classlflcation Contracted Services Employee Benefits Fixed Charges lnterfund Operating Expenses Other Expenses Salaries & Wages Total Charges for Services lnterfund lntergovernmental Revenues Miscellaneous Revenues Other Financing Sources Taxes Total 2024Actuals 2025Actuals 3,348 $3,246 $18,775 $479,51 3 $1,833 $258,738 $8,941 $774,394 $0 $0 $0 ($1,2ee) $0 ($621,408) ($622,706) $673 $3,987 $532,688 $0 $150 $0 $10,791 $548,289 $0 $0 ($1 0,1 56) ($1,118) $0 ($785,404) ($796,678) $500 $3,981 $500,1 12 $0 $2,000 $o $10,850 $s17,43 $0 $0 $0 $o $0 ($896,019) ($8e6,019) $4,233 $51 1,438 $0 $1 s0 $0 $12,057 $528,378 $0 $0 ($10,156) ($1,ooo) $0 ($eo1,31 5) ($912,4711 $0 $252 $11,326 $0 ($1,850) $0 $1,207 $10,93s $0 $0 ($1 o,1 56) ($1,ooo) $0 ($5,2e0) ($16,452) 0.o% 6.3% 2.3% 0.0% -92.50h 0.00h I 1 .1o/o 2,1o/o 0.0% 0.0% 0.0% 0.0% 0.o% 0.6% 1.8To Total $r51,687 ($248,389) ($378,576) ($384,093) ($5,517) 1.50/o 51 Page 69 of 86 Tex lruCneMENT Dtsrntcr 7 Ornen GOveRTUENTAL FuttoS Fund Overview This fund accounts for the costs of land acquisition and infrastructure improvements related to development of an industrial park. Financing will be provided primarily from general obligation note proceeds. lt is anticipated that costs will be recovered by future incremental property taxes. Revenues and Expenditures Cost Center Classlfication 2026 Adopted Budget 2027 Requested Budset $ Budget Ghange % Budget Change2024 Actuals 2025 Actuals Tax lncrement District Contracted Services Employee Benefits Fixed Charges lnterfund Operating Expenses Other Expenses Salaries & Wages Total lntergovernmental Revenues Miscellaneous Revenues Other Financing Sources Taxes Total $669,884 $'t4,262 $24,069 $252,207 $1,833 $0 $39,255 $1,041,sl0 $0 ($2,e1e) $0 ($353,598) ($3s6,518) $22,629 $17,408 $395,426 $0 $1 50 $299,450 $47,489 $782,553 ($27,1 66) ($2,513) $0 ($666,3e8) ($696,077) $s00 $14,847 $684,747 $0 $2,000 $0 $41,576 $7'1it,670 $0 $0 $0 ($817,183) ($817,183) $5oo $16,227 $701,489 $0 $150 $74,062 $46,228 $838,656 $27,166 $2,500 $0 ($1,175,7',14) ($1,146,048) $0 $1,380 $16,742 $0 ($1,850) $74,062 $4,652 $94,986 $27,1 66 $2,500 $0 ($358,531) ($328,865) o.0% 9.3% 2.4o/o 0.o% -92.5o/o 0.0% 1',!.20/o 12,8o/o 0.0% 0.0% 0.0% 43.9o/o 40.2o/o Total $684,993 $86,476 ($73,513) ($307,392) ($233,879) 318.1o/o 52 Page 70 of 86 Tax lruCneMENT Dtsrntcr 8 OrnEn GOvenruuENTAL Fut*tos Fund Overview This fund accounts for the costs of land acquisition and infrastructure improvements related to development of an industrial park. Financing will be provided primarily from general obligation note proceeds. lt is anticipated that costs will be recovered by future incremental property taxes. Revenues and Expenditures 2027 2026Adopted Requested $ Budget % Budget Gost Center Tax lncrement District Classlflcation Contracted Services Employee Benefits Fixed Charges lnterfund Operating Expenses Other Expenses Salaries & Wages Total lntergovernmental Revenues Miscellaneous Revenues Other Financing Sources Taxes Total 2024 Actuals 2025 Actuals $702,704 $26,544 $44,674 $981,788 $2,067 $'t05,277 $78,836 $1,942,290 $0 ($1,006,135) ($1,611,808) ($2,698,684) ($5,316,627) $4,782,645 $30,659 $1,179,533 $0 $150 $'t05,277 $88,434 $6,186,699 ($1e,e45) ($21 1 ,981) $0 ($3,022,033) ($3,253,e59) $35,870 $1,345,893 $0 $2,000 $105,277 $101,410 $3,595,450 $0 $0 $0 ($3,491 ,491) ($3,491,491) $1,400 $32,',t11 $1,389,075 $0 $1 50 $179,459 $ 108,557 $1,7',10,752 ($1e,94s) ($5,ooo) $0 ($3,842,e5e) ($3,867,904) ($2,003,600) ($3,7se) $43,182 $0 ($1,8s0) $74J82 $7,147 ($1,884,698) ($19,945) ($5,000) $0 ($351,468) ($376,413) -99.9% '10.5o/o 3.20/ O.0o/o -92.5o/o 70.5% 7.O% -52.4% 0.o% o.0% 0.0% 10.1o/o 10,8n/o 000 Total ($3,374,337) 82,932,740 $103,959 ($2,157,152) ($2,261,111) -2175.0o/o 53 Page 71 of 86 Tnx lrucneMENT DtsrnlCr 9 Ornen GovenruruENTAl FuttoS Fund Overview This fund accounts for the costs of land acquisition and infrastructure improvements related to development of an industrial park. Financing will be provided primarily from general obligation note proceeds. lt is anticipated that costs will be recovered by future incremental property taxes. Revenues and Expenditures 2027 Cost Center Classification 2026 Adopted Budget Requested Budset $ Budget Ghange o/o Budget Ghange2024Actuals 2025Actuals Tax lncrement District Contracted Services Employee Benefits Fixed Charges lnterfund Operating Expenses Other Expenses Salaries & Wages Total lnterfund Taxes Total $1,300,573 $27,152 $0 $256,574 ($42e) $0 $79,316 $1,663,186 ($2,083,715) $0 ($2,083,715) $31,914 $31,026 $1 60,700 $0 $1 50 $ 1 94,1 83 $89,260 $s07,233 $0 ($354,883) ($354,883) $10,000 $36,277 $297,000 $0 $1,500 $0 $102,234 $u7,011 $0 ($528,e42) ($528,942) $2,500 $32,549 $299,950 $0 $1 50 $157,894 $109,440 $602,483 $0 ($4s3,621) ($4s3,621) ($7,500) ($3,728) $2,950 $0 ($1,350) $1 57,894 $7,206 $'t55,472 $0 $75,321 $75,321 -75.00h -10.30 1.00/ 0-0o/o -90.0% 0.00/ 7.00h 34,8o/o 0.0% -14.2o/o -14.2% Total ($420,52e) $152,350 ($81,931) $148,862 $230,793 -281.7o/o 54 Page 72 of 86 Proprietary Funds Enterprise Funds - Water Utility and Wastewater UtilitY lnternal Service Funds Health lnsurance and Dental lnsurance Page 73 of 86 WRrEn Urltrv ErureRpRrse Furuos Department Overview The Water Utility operates and maintains the public water supply for the Village of Germantown. Germantown has 7 wells, a booster station, 4 elevated storage tanks and approximately 128 miles of distribution lines. The utility also manages capital improvement projects related to utility infrastructure. The Water Utility provides these services with a full-time staff of six. 2026 Highlights & Accomplishments . Completed Tower 4 . Completed Well 12 e Executed and Completed the Meter Replacement Program ior 2026 2027 Goals & Strategic Priorities . Complete CPR audit with PSC . Rehabilitation of Well 2 . Roof repairs at 3 Well Houses . 400 Meters in next year's meter replacement program . Water relay Gettysburg Dr. 2026 Adopted 2027 Requested $ Budget % Budget Revenues and Expenditures Cost Center Administration Customer Accounts Classification Contracted Services Employee Benefits Fixed Charges lnter Fund Expense Maintenance Operating Expenses Other Expenses Salaries & Wages Utilities Total Charges for Services lnter Fund Revenue Licenses & Permits Miscellaneous Revenues Total Contracted Services Employee Benefits Fixed Charges Maintenance Operating Expenses Other Expenses Salaries & Wages Total Fixed Charges Other Expenses Total 2024Actuals 2025Actuals 10,000$200 $228,152 $0 $0 $0 $12,027 $80,s12 $26,364 $4,934 $352,188 ($3,31s,502) $0 ($56,027) ($4,088,689) ($7,460,218) $28,554 $52,542 $37,986 $25,548 $1B,654 $62,292 $7,352 $232,927 $ 1 ,196,01 5 $982,938 $2,178,953 $284,064 $0 $0 $0 $2,676 ($26,143) $362,859 $ 10,689 $644,145 ($3,530,880) $0 ($83,770) ($752,142) ($4,366,793) $23,127 $1,493 $47,834 $5,751 $15,365 $89,075 $18,703 $201,348 $1,262,574 $1,141,555 $2,404,129 $1s,000 $243,936 $54,281 $0 $0 $7,700 $0 $333,719 $0 $654,636 ($3,s06,245) $0 ($6o,ooo) ($57,s00) ($3,623,745) $15,000 $3,252 $0 $0 $104,000 $22,000 $21,903 $166,155 $1,878,320 $1,018,314 $2,896,634 $15,000 $246,417 $54,281 $0 $0 $23,700 ($27,061 ) $353,s58 $16,000 $681,895 ($3,584,655) $0 ($6o,oo0) ($76,96e) ($3,721,6241 $ 1 5,000 $3,378 $0 $0 $93,000 $15,000 $22,670 $149,048 $2,086,089 $1,127,862 $3,213,951 $0 $2,481 $0 $0 $0 $16,000 ($27,061) $19,839 $16,000 $27,259 ($78,410) $0 $0 ($19,46e) ($e7,879) $0 $126 $0 $0 ($11,ooo) ($7,000) $767 ($17,r07) $207,769 $109,548 $317,317 0.0% 1.00h 0.0% 0.0% 0.0To 2O7.8Yo 0.0% 5.90k o.0% 4.2o/o 2.2Yo O.OTo 0.0% 33.9o/o 2.7o/o o.o% 3.5% 0.OYo 0.0To -10.6To -31.8% 3.5% -10.3o/o I 1 .1o/o 10.8o/o 'l'l.oo/o Other Operations 55 Page 74 of 86 Cost Center Classiflcation 2026 Adopted Budget 2027 Requested Budqet $ Budget Change % Budget Change2024 Actuals 2025 Actuals Pumping Maintenance Contracted Services Employee Benefits Maintenance Operating Expenses Salaries & Wages Total Contracted Services Employee Benefits Operating Expenses Other Expenses Salaries & Wages Utilities Total Pumping Operations Source of Supply Maintenance Contracted Services Employee Benefits Maintenance Operating Expenses Salaries & Wages Total Source of Supply Operations Contracted Services Employee Benefits Operating Expenses Other Expenses Salaries & Wages Total Transmission & Distribution Maintenance Contracted Services Employee Benefits Maintenance Operating Expenses Salaries & Wages Total Transmission & Distribulion Operations Contracted Services Employee Benefits Operating Expenses Other Expenses Salaries & Wages Utilities Total Water Treatment Maintenance Contracted Services Employee Benefits Maintenance Operating Expenses Salaries & Wages Total Water Treatment Operations Contracted Services Operating Expenses Other Expenses Salaries & Wages Total $54,711 $108,188 $0 $0 $0 $29,494 $2,821 $32,315 $0 $1,479 $284,112 $0 $118,723 $3,624 $407,939 $45,644 $0 $0 $227,649 $2,980 $276,272 $0 $111 $3,026 $48,089 $24,266 $75,492 $0 $0 $101 ,31 1 $315,751 $560,391 $977,454 $0 $0 $22,194 $32,273 $244 $0 $0 $0 $3,029 $4,925 $7,954 $0 $1 10,240 $12,741 $0 $122,981 $0 $481 $0 $46,850 $18,584 $65,915 $0 $13,801 $244,485 $0 $59,623 $1 7,345 $335,254 $21,268 $'t,442 $2,494 $125,803 $55,752 $206,760 $0 $4,479 $54,423 $2,073 $53,369 $114,343 $0 $1,923 $318,810 $897,916 $74,336 $1,292,986 $0 $ 1 ,923 $24,839 $7,089 $74,336 $0 $481 $0 $2,458 $18,584 $21,522 $0 $99,818 $8,040 $0 $107,857 $0 $5,477 $75,000 $15,000 $35,04s $130,522 $2s,000 $9,757 $240,000 $0 $65,710 $15,000 $355,467 $0 $9,7s7 $79,000 $9,200 $65,710 $163,667 $0 $9,757 $15,000 $0 $65,710 $90,467 $0 $13,010 $398,000 $0 $87,614 $498,624 $0 $13,010 $58,000 $0 $87,614 $0 $158,624 $10,000 $3,252 $20,000 $0 $21,903 $55,155 $25,000 $1 16,000 $0 $0 $141,000 $0 $5,405 $35,000 $36,000 $36,272 $112,677 $15,000 $10,134 $240,000 $o $68,009 $1s,000 $348,143 $10,000 $1 0,1 34 $94,000 $0 $68,009 $182,1,lil $0 $24,061 $ 15,000 $0 $68,009 $107,070 $0 $13,51 1 $293,000 $0 $90,680 $397,191 $0 $13,51 1 $48,000 $0 $90,680 $2,400 $154,591 $ 10,000 $3,s78 $6,000 $0 $22,670 $42,048 $16,000 $97,000 $0 $0 $1 1 3,000 $0 ($zz1 ($40,oo0) $21,000 $1,227 ($17,84s) ($ 1 0,000) $377 $0 $0 $2,299 $0 ($7,3241 0.0% -1.3% -53,3% 140.Qo/o 3.5% -13.7o/o '40.0o/o 3.90 0.0% 0.00k 3.50k 0.0% -2.1o/" $10,000 $377 $1s,000 ($9,200) $2,299 $18,476 $0 $14,304 $o $0 $2,299 $16,603 $0 $501 ($105,000) $0 $3,066 ($r01,433) $0 $501 ($10,ooo) $0 $3,066 $2,400 ($4,033) $0 $126 ($1 4,000) $0 $767 ($13,107) ($e,ooo) ($1e,ooo) $0 $0 ($28,000) o.0% 3.9% 19.0% -100.0% 3.50h 11.3o/o 0.0% 146.60/ 0,0o/o 0.0% 3.50 '18.4o/o 0.00k 3.9% -26.4% 0.00h 3.5% -20.3o/o 0.00h 3.90/o 17.2o/o 0.0% 3.5o/o 0.0% -2.lYo 0.o% 3.9Yo -70.00h 0.00h 3.50/o -23.80/6 -36.0% -16.4o/o 0.0% 0.0% -19.9o/o ($2,741,033) $1,135,654 $1,687,206 $1,780,133Total 56 $92,927 5.5o/o Page 75 of 86 Staffing Summary FTE Director of Pubtic Works Vittage Engineer Superintendent 2025 Actuat 2026 Adopted 2027 Requested Change 1.00 1.00 3.00 1.00 1.00 3.00 1.00 1.00 3.00 0.00 0.00 0.00 Asset Management and Operations Speciatist Administrative Assistant CivitEngineer Engineering Technician HighwayOperator Heavy Equipment Operator DPW Foreman - Highway DPW Foreman - Parks, Buitdings and Grounds 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 0.00 2.00 10.00 2.00 6.00 2.00 6.00 0.00 0.00 2.OO 6.00 6.00 0.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 0.00 Mechanic Foreman Mechanic I Crew Leader Water Foreman Water Operator Wastewater Operator Totat 1.00 2.00 2.00 1.00 4.00 1.00 2.00 2.00 1.00 4.00 1.00 2.00 2.00 1.00 4.00 0.00 0.00 0.00 0.00 0.00 4.00 38.00 4.00 38.00 4.00 38.00 0.00 0.00 *Staffing summary includes combined coverage of general government public works operations, water utility operations, and wastewater utility operations. Summary of Changes Total Salaries and Wages increases $35,600. This is primarily driven by a cost of living adjustment of 3.5 percent, as well as step increases for eligible employees. Overtime increases $10,000. Total Employee Benefits increase $18,700 due to a health insurance premium increase of 5o/o and changes in selected insurance coverage. Administration An additional $16,000 in operating expenses was allocated to cover costs with Foth related to the continuing property records project. An additional $16,000 in utility costs was allocated to cover the utility's share of sewer and energy costs at the DPW facility. An additional $78,000 in charges for services are 57 Page 76 of 86 budgeted based on an expected 3o/o rale increase. $19,000 in the budget for miscellaneous revenues is being added to reflect interest payments from TID 7 related to the advance of funds from the 2022Water System Revenue Bonds. The TID has been making interest payments on an annual basis, but this revenue was not previously budgeted for within the Water Utility. Customer Accounts Budget for operating and other expenses is being decreased by $18,000 based on historical data and expected needs. Other Operations An additional $190,000 was budgeted for depreciation expense under fixed charges to recover costs associated with recent capital asset additions and increased construction costs. The fixed charges line includes $658,000 in principal payments which are for budgetary purposes only. Under Enterprise Fund accounting these payments are applied as a reduction to a long-term liability and not an expense, but the Village has traditionally included this as an expense in the budget. There is a reduction of $27,000 in other expenses allocated to interest on longterm debt reflecting the decrease in principal balance from 2026 payments. An additional $135,000 in other expenses is allocated to the property tax equivalent payment to the general fund. The property tax equivalent is calculated based on a formula set by the PSC and the expected increase is based on increased utility plant in service. Pumpina An allocation of $15,000 for generator maintenance is being reclassified from operating expense to maintenance and reduced to $5,000. The budget for maintenance on structures and improvements is being decreased to $45,000 based on historical data and expected needs' An additional $36,000 in operating costs is allocated to pumping maintenance to cover engineering costs related to maintenance of well #7 and well #2.fhe budget for contracted services for pumping operations is being decreased by $10,000 based on expected needs. Source of Supplv An allocation of $10,000 for service contracts is being reclassified from operating expense to contracted services. An additional $15,000 in maintenance is allocated for additional maintenance projects on wells and other structures. Transmission and Distribution The allocation of maintenance costs decreased by $105,000 based on historical needs for maintenance for hydrants, services, and structures being less than budget. The budget for operating expenses is being decreased by $10,000 based on historical data and expected needs. Water Treatment The allocation of maintenance costs decreased by $14,000 based on historical needs for maintenance for water treatment equipment and structures being less than budget. The allocation of contracted services for operations is being reduced by $9,000 based on expected needs. The budget for operating expenses is being reduced by $19,000 based on expected needs. 58 Page 77 of 86 WnsrewnrER ulLtrY ETTenpRISE FUNDS Department Overview The Wastewater Utility operates and maintains the public sanitary sewer system for the Village of Germantown. Germantown has 6 lift stations, 1 metering station, 4.93 miles of force main ranging from 6 to 20 inches, and 112.36 miles of gravity sewer ranging in size from 8 to 48 inches. The wastewater system connects to the regional system maintained by Milwaukee Metropolitan Sewerage District. Germantown's average daily flow is 3.243 million gallons per day. The Wastewater Utility staff also operates the Residential Yard Waste facility and manages the capital improvement projects related to both areas. Wastewater Utility provides these services with a fulltime staff of five. 2026 Highlights & Accomplishments o Relocated the main street recycling center to the new town 9 location. . Completed the hiring and training of new staff to support ongoing operational needs. . Reconstructed manholes within designated road project areas in efforts to reduce inflow and infiltration (l/l). r ldentified and located the Main Street pump station force main in preparation for the upcoming improvement projects. 2027 Goals & Strategic Priorities . Begin work on the Old Farm and Main Street Facilities lmprovement projects with a focus on modernization and longterm service sustainability 59 Page 78 of 86 Revenues and Expenditures 2026 Adopted 2027 Requested $ Budget % Budget Cost Center Administration Operations Customer Accounts Maintenance Other Operations $450,840 $90,977 $21 3,968 $34,531 $0 $7,879 $160,21 1 $539,453 $7,063 $1,504,922 ($8,1 21 ,064) $0 ($780,899) ($eee,81o) $0 ($9,901,772) $0 $795 $5,709,865 $213,479 $5,636 $5,929,775 $0 $1 03,034 $0 $0 s103,034 $23,178 $2,524 $1 53,225 $3,784 s182,712 $1,055,675 $243,393 $1,299,068 $0 $92,909 $2s7,067 $42,997 $0 $24,355 $6,048 $630,251 $8,151 $1,061,779 ($7,6s4,254) $0 $0 ($432,937) $0 ($8,127,191) $0 $0 $5,466,333 $1 99,784 $0 $5,666,117 $0 $1 08,500 $192,515 $60,868 $0 $30,500 $5,500 $289,664 $7,000 $694,546 ($8,220,000) $0 $0 ($1 74,500) $0 ($8,394,500) $0 $20,078 $5,987,215 $245,s00 $135,220 $6,388,013 $5,520 $95,000 $0 $37,1 66 $137,886 $25,627 $8,000 $1 46,000 $1 73,1 30 $382,757 $1,445,000 $238,556 $1,683,556 $0 $108,500 $199,65s $60,868 $0 $30,s00 $5,s00 $330,528 $21 ,917 $757,468 ($8,456,250) $0 $0 ($174,500) $0 ($8,630,750) $0 $20,853 $5,987,215 $237,500 $139,953 $6,385,521 $5,732 $95,000 $0 $38,467 $139,199 $28,050 $8,000 $146,000 $178,840 $360,890 $1 ,482,944 $224,881 '81,707,825 $0 $0 $o $0 $40,864 $14,917 862,922 ($236,250) $0 $0 $0 $0 ($236,250) $0 $775 $0 ($8,ooo) $4,733 ($2,4s2) $212 $0 $0 $1 ,301 $1,513 $2,423 $0 $0 $s,710 $8,r33 $37,944 ($13,675) $24,289 Classificatlon 2024 Actuals 2025 Actuals Capital Outlay Contracted Services Employee Benefits Fixed Charges lnter Fund Expense Operating Expenses Oiher Expenses Salaries & Wages Utilities Total Charges for Services lnter Fund Revenue lntergovernmental Revenues Miscellaneous Revenues Other Financing Sources Total Contracted Services Employee Benefits Fixed Charges Operating Expenses Salaries & Wages Total Employee Benefits Operating Expenses Other Expenses Salaries & Wages Total Employee Benefits Maintenance Operating Expenses Salaries & Wages Total Fixed Charges Other Expenses Total $89,917 $1 ,241 $4,715 $120,161 $0 $126,117 $1,125,450 $230,612 $1,356,062 0.0% 0.0% 3.7% 0.0To 0.0o/o 0.QYo 0.0% 14.1o/o 213.1o/o 9,1o/o 2.go/ 0.00h 0.0% 0.00h 0.0o/o 2,8o/o 0.0% 3.9Yo 0.0% -3.3% 3.5% 0.0% 3.8Yo 0.0% 0.0% 3.5% 1,1o/o 9.5% 0.0% 0.0o/o 3.3% 2.3% 2.60/o -5.7% 1,4o/c $0 $7,140 $0 $89,917 $0 $0 Total ($882,261) $172,800 $862,058 $720,153 ($141,905) -16.5% 60 Page 79 of 86 Staffing Summary FTE Director of Pubtic Works Vittage Engineer Superintendent 2025 Actuat 2026 Adopted 2027 Requested Change 1.00 1.00 3.00 1.00 1.00 3.00 1.00 1.00 3.00 0.00 0.00 0.00 Asset Management and Operations Specialist Administrative Assistant Civit Engineer Engineering Technician H ighway Operator Heavy Equipment Operator DPW Foreman - Highway DPW Foreman - Parks, Buitdings and Grounds 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 0.00 2.00 10.00 2.00 6.00 2.00 6.00 0.00 0.00 2.OO 6.00 6.00 0.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 0.00 Mechanic Foreman Mechanic I Crew Leader Water Foreman Water Operator Wastewater Operator Totat 1.00 2.00 2.00 1.00 4.00 1.00 2.00 2.00 1.00 4.00 1.00 2.00 2.00 1.00 4.00 0.00 0.00 0.00 0.00 0.00 4.00 38.00 4.00 38.00 4.00 38.00 0.00 0.00 "Staffing summary includes combined coverage of general government public works operations, water utility operations, and wastewater utility operations. Summary of Changes Total Salaries and Wages increases $52,600. This is primarily driven by a cost of living adjustment of 3.5 percent, as well as step increases for eligible employees. Overtime increases $15,000. Total Employee Benefits increase $10,600 due to a health insurance premium increase of 5o/o and changes in selected insurance coverage. 61 Page 80 of 86 Administration An additional $15,000 in utility costs was allocated to cover the utility's share of water and energy costs at the DPW facility. An additional $236,000 in charges for services are budgeted based on an expected 3olo rate increase. Operations The allocation of operating expenses for general supplies and expenses was reduced by $8,000 based on historical needs. Maintenance The Maintenance budget remains relatively flat to the 2Q26 Budget. Other Operations An additional $28,000 was budgeted for depreciation expense under fixed charges to recover costs associated with recent capital asset additions and increased construction costs. The fixed charges line includes $305,000 in principal payments which are for budgetary purposes only. Under Enterprise Fund accounting these payments are applied as a reduction to a long-term liability and not an expense, but the Village has traditionally included this as an expense in the budget. There is a reduction of $14,000 in other expenses allocated to interest on long-term debt reflecting the decrease in principal balance from 2026 payments. 62 Page 81 of 86 HeRurx lrusuRnruce Furuo lnreRruRl SeRvtce Furuos Fund Overview This fund accounts for operations of the Village's self-funded health insurance plan. Revenues and Expenditures 2027 2026Adopted Requested 9Budget %Eudget Cost Center Health lnsurance Employee Benefits Toial Miscellaneous Revenues Total 2024Actuab 202A 't20,751 $2,663,777 $a063,777 ($2,6s4,739) ($a654,739) $2,120,757 ($2,583,453) ($2,583,4531 $0 $o $0 $0 s2,800,000 ($2,800,000) ($2,800,000) $2,800,000 $2;800,000 ($2,800,000) ($2,800,000) 100.0% 100.0% 100.0% 100.00/o Total (s462,702) $9,038 $0 $0 $0 0.0% 63 Page 82 of 86 OrNrel lNsuRANCe FuUO Lnrsnnnl SeRvtce FUruBS Fund Ovorview This fund aecsunts for operations of the Village's self-funded dentaf insuranee plan. Rev€nues and Expendifulee Miae.giltneeus f{err6nub6 64 Page 83 of 86 BUSINESS OF THE COMMITTEE OF THE WHOLE MEETING DATE: October 15, 2026 PLACEMENT: Presentation ITEM TITLE: 2027 Operating Budget Schedule (INFORMATIONAL ONLY) SUBMITTED BY: SUMMARY EXPLANATION: ATTACHMENT: 1. COW - 2027 Operating Budget Review Schedule STAFF RECOMMENDATION: ACTION BY COMMITTEE: Page 84 of 86 Village of Germantown Committee of the Whole 2027 Operating Budget Review Schedule Tuesday, October 13, 2026 5:30 p.m. Budget Overview & Highlights 6:00 p.m. Village Board – Page 2 Administration (Village Administrator & Human Resources) – Page 3 Finance – Pages 7-8 Village Clerk – Pages 5-6 6:30 p.m. Assessor – Page 9 Information Technology – Page 4 Non-Departmental – Page 1 6:45 p.m. Health Insurance Fund – Page 63 Dental Insurance Fund – Page 64 7:00 p.m. Capital Projects Fund – Page 37 Debt Service Fund – Page 38 Special Revenue Funds – Pages 39-50 Tax Incremental District Funds – Pages 51-54 Wednesday, October 14, 2026 5:30 p.m. Library – Pages 23-25 5:45 p.m. Recreation Department – Pages 26-33 6:00 p.m. Community Development Department – Pages 34-36 - Planning & Zoning Services division - Inspection Services division 6:15 p.m. Fire Department – Pages 16-17 Page 85 of 86 6:45 p.m. Police Department – Pages 10-15 Thursday, October 15, 2026 5:30 p.m. Department of Public Works – Pages 18-22 - Highway division - Parks division - Buildings & Grounds division - Engineering division 6:15 p.m. Residential Yard Waste Facility – Pages 18-22 6:30 p.m. Wastewater Utility – Pages 59-62 7:00 p.m. Water Utility – Pages 55-58 Page 86 of 86