Budget and Finance Committee — Agenda Packet

October 13, 2026 Village of Jackson - Budget and Finance Committee Meeting Agenda VILLAGE OF JACKSON BUDGET AND FINANCE COMMITTEE MEETING AGENDA Tuesday, October 13, 2026 at 7:00 PM Jackson Municipal Complex Village Board Room N168W19851 Main Street Jackson, WI 53037 1. Call to Order and Roll Call 2. Citizens/Village Staff to Address the Budget & Finance Committee (Please sign in with the Clerk prior to speaking. Please note this is a business meeting, not a public hearing. People wishing to speak on an item on the agenda should present their comments under this agenda item. Each commenter will be limited to a total of 2 minutes.) 3. Approval of Minutes for the Budget and Finance Committee Meeting of September 8, 2026 4. Approval of August 2026 Check Register and Treasurer's Report 5. Resolution #26-31 – Resolution Updating Financial Policies of an Existing Investment Policy, Purchasing Authority Policy, Fund Balance Policy, Debt Limit Policy, and Adding a Capital Asset Policy 6. Pay Request #4 – 2026 Street Improvement Projects - Eagle Drive, Hawthorn Drive, Aspen Drive, and Linden Drive - Vinton Construction in the amount of $1,120,124.61 7. Adjourn Persons with disabilities requiring special accommodations for attendance at the meeting should contact the Administration Department at the Jackson Municipal Complex at least one (1) business day prior to the meeting. It is possible that members of the Village Board may attend the above meeting. No action will be taken by any governmental body at this meeting other than the governmental body specifically referred to in this meeting notice. This notice is given so that members of the Village Board may attend the meeting without violating the open meeting law. Page 1 of 54 DRAFT Page 2 of 54 DRAFT Page 3 of 54 Page 4 of 54 Company Name: VILLAGE OF JACKSON Company Account Number Page 2 of 4 BALANCE S UB J EC T TO INTER ES T R A T E Av era ge Da ily Ba lance (I nclu din g Curr e nt T ra n saction s) The balance s ubjec t t o I nt e res t i s the average dai ly balance o n yo ur Ac co unt . We c al c ul ate t he ave rag e dail y bal anc e on your Acc ount in three c at e g o ri e s: (1 ) Purc hase s, (2 ) Cas h Advanc es , and (3 ) Bal anc e Transfe rs. To o bt ain mo re i nfo rmat ion abo ut t his bal anc e co mput ati o n me t ho d and how re sult ing Intere st c harg e s w e re de t e rmi ne d, c al l us at the Co nt ac t U s numbe r o n the front o f thi s S t ateme nt . G ra ce Period : If you pay yo ur New Balance in full by the Payment Due Date, you may c onti nue to acc rue i ntere st o n C ash Advance s and Balance Trans fers fo r the period be t wee n when your Stat e ment is i s sue d and t he date you pay yo ur bil l. To o bt ain a pay off amount that i nc l ude s any trai li ng int e res t , call us at t he numbe r o n the front o f thi s S t ateme nt . P aym en t I nfo r m a tio n: Yo u c an mail your payment in the enve l o pe provided, or se nd yo ur payme nt t o : BMO Bank N.A. , P. O. Box 57 32 , Caro l Stream, IL 6 01 97 -57 32 . On line Pa y me nt - We must re ce i ve authorizati o n to effe ct payme nt by 10 :59 p.m. C entral Ti me via o ur de di c at e d c redit card w e bsit e at bmo .c om/bus i ne ss cre di tcard. P ay by Pho ne - Yo u may make your payment by phone by using t he Pay by Pho ne s ervice . Call by 5 p. m. Ce nt ral Time on a bank busines s day to have your payment c redit e d as o f that day. If you call aft e r that t ime, your payment wi ll be cre di ted as of the next bank bus i ne ss day. We re se rve t he rig ht to proc es s your payment e l e ctronicall y upon verifi c at ion of your i de nt ifi c at ion. In Perso n - Payment may be made at BMO Bank N . A. bank branc hes . I f payme nt i s made wi thout the payment c oupo n o r yo ur ac co unt number, t he re may be a delay in pro ce ss i ng. · We may no t i nc l ude disputed amounts i n your Mi nimum Payme nt due aft e r yo u noti fy us of di s put e d it e ms. · Pl e ase no t e yo ur full acc ount numbe r o n the front o f yo ur payme nt . · Payments, adjustments, and c harg e s rec eived aft e r the end dat e o f the ac t ivi ty pe ri o d indi c at e d o n the front o f the stat e ment direc t ly unde r yo ur Ac co unt number w il l appe ar o n yo ur ne x t s t ateme nt . · A fe e will be ass es se d a gains t retu r n ed p a y me nts . F o r paym en t and b a lance in qu ir ie s: C al l the “Toll Fre e” number on t he fro nt of t his s t ateme nt under “Call U s ”. M aste r car d i s a registe r e d t r ade mar k , and the ci rc les design is a trademark of Mast erc ard I nte r nat i onal I nc orpor at ed. B I L LING RIGH TS SUMM A R Y W HAT TO D O I F YOU T HINK YOU F I ND A M I STAKE ON YOUR S T A T EMENT I f yo u t hink there is an erro r o n your stat e ment you must no t ify us i n w rit ing . Writ e to us at : BMO BAN K N . A. ATTN: DI SPUTE RES OLU TI ON DEPT P. O. Box 62 25 Caro l Stream, IL 6 01 97 -62 25 I n yo ur lett e r, gi ve us the foll o w ing i nfo rmat ion: · Your name and ac co unt number. · The merc hant name, dat e and doll ar amount o f the sus pec t e d e rror. · Des cribe t he e rror and e x plai n, i f you can, w hy you beli e ve t he re i s an erro r. If you nee d mo re i nfo rmat ion, des cribe t he it e m yo u are uns ure about. R e so lvin g Disp ute s: I f yo u find that an it e m is mi s t ake nl y pos t e d to your stat e ment, yo u are re spo nsibl e fo r c ontacti ng the merc hant t o c orre ct the charge. Steps to Take : 1) I denti fy t he it e m, do l lar amo unt , and date of charge t o pro vi de to t he me rchant. 2) I f the merc hant canno t res olve t he iss ue t o yo ur s at isfac t ion, doc ument yo ur dispute i n w rit ing t o us includi ng the merc hant name, dat e , and doll ar amount along wi th de sc ri pti o n o f the erro r. We may i s sue a t e mporary cre di t fo r the amo unt or provide a re aso n why the charge i s vali d. You must c ontact us wi thi n 3 bus i ne ss days be fore an aut o mat e d payme nt i s s che dul e d if yo u want t o s t o p payme nt on t he amo unt you t hink is w ro ng . Disputes ne ed t o be re ported i n w rit ing no l ater t han 6 0 days after t he e rror appe ared on your Stat e ment. Disc repanc i e s sho ul d be repo rt e d as s oo n as yo u s uspe ct that t he y c annot be re so l ve d immediat e l y w it h t he me rchant. C red it Rep orting Notice s to Na tu r al Perso n Acco un t Hold er C red it Rep orting - We may re port informati o n abo ut your acc ount to cre di t bure aus. Lat e payme nt s , miss ed payments and o t he r de faul ts may be re fl e cted on yo ur c redit repo rt . In a ccu r ate In formation - I f yo u be l ieve that w e have inacc urat e informati o n abo ut yo u o r may have repo rt e d inacc urat e informati o n abo ut you t o a cre di t re porti ng agenc y, pleas e co nt ac t us at BMO Bank N . A., P.O. Bo x 6 10 1, C arol S t re am, I L 60 19 7-6 10 1. In doing so , pleas e i de nt ify the i nac curate i nfo rmat ion and tell us w hy yo u be l ieve it i s inco rrec t . I f yo u have a co py o f the repo rt t hat includes the inacc urat e informati o n, pleas e se nd a co py o f that repo rt t o us as well . F o r change o f add r e ss req ue sts : Call t he C ustome r S ervice numbe r o n the front o f thi s s t ateme nt . L o st or S tole n C ar d : Pl e ase no t ify us immediat e l y (day o r nig ht) by t e l e phone at the “Lo st o r S t o l e n” numbe r o n the front o f thi s s t ateme nt under “Call U s ” o r if yo u are o ut s i de the U S , c al l us c oll e ct at the Internati o nal Telepho ne number. Aft e r yo u no t ify us , yo u wi ll not be li able for any unauthorize d us e of your card. Page 5 of 54 Page 6 of 54 Page 7 of 54 Reprint Check Register - Quick Report - Regular 11:05 PM ACCT GENERAL VILLAGE CHECKING Accounting Checks Posted From: Thru Account:Thru: 8/31/2026 ______________________________________________________________________________________Check Nbr Check Date Payee Amount From Account:8/01/2026 10/05/2026 Page: 181.9057590 DEITSCH, JEFF L. HEALTH/MED/DENTAL/VISION/ AUG -SEWER 8/03/2026 1,353.8757591 FRISTED, TODD A HEALTH/MED/DENTAL/VISION/ AUG -JPD 8/03/2026 1,020.5157592 KOBER, BRIAN W. HEALTH/MED/DENTAL/VISION/ AUG- ENG 8/03/2026 341.0057593 KREUTZINGER, JEFF HEALTH/MED/DENTAL/VISION/ AUG - SEWER 8/03/2026 360.9257594 KRUEGER, LAWRENCE AUG 2026 HEALTH AND LIFE INSURANCE-JPD 8/03/2026 1,207.6057595 VALENTINO, KELLY AUG 2026 HEALTH & LIFE INSURNACE/JCC 8/03/2026 405.8057596 WALTHER, JOHN M. AUG 2026 HEALTH & LIFE INSURNACE/ADMIN 8/03/2026 21.7757597 ADVANCE AUTO PARTS ROCKER SWITCH FOR 1291 PUMP 8/07/2026 207.2857598 AMAZON CAPITAL SERVICES MISC BLDG SUPPLIES 8/07/2026 607.6757599 AT&T MOBILITY TELEPHONE CHARGES / 6/19 - 7/18 8/07/2026 362.9257600 AURORA MEDICAL CENTER GRAFTON LLC EMS RESTOCK SUPPLIES / JFD 8/07/2026 186.4057601 BADGER POPCORN POPCORN KITS 8/07/2026 43.6457602 BRAKE & EQUIPMENT COMPANY INC MISC PARTS 8/07/2026 60.0057603 CAWLEY COMPANY, THE BADGES / JFD 8/07/2026 55,351.2557604 CEDAR CORPORATION WWTP FILL PERMITTING 8/07/2026 5,600.7857605 CHEMTRADE CHEMICALS US LLC ALUM SULFATE LIQ / SEWER 8/07/2026 2,100.0057606 CIVI TEK CONSULTING LLC ZONING CODE UPDATE THRU 7/31/26 8/07/2026 482.6257607 CONLEY MEDIA, LLC - CLASSIFIED MONTHLY ADVERTISING / ADMIN 8/07/2026 3,008.0057608 DEMPSEY LAW FIRM, LLP JULY 2026 SERVICES / ADMIN 8/07/2026 Page 8 of 54 Reprint Check Register - Quick Report - Regular 21:05 PM ACCT GENERAL VILLAGE CHECKING Accounting Checks Posted From: Thru Account:Thru: 8/31/2026 ______________________________________________________________________________________Check Nbr Check Date Payee Amount From Account:8/01/2026 10/05/2026 Page: 307.8057609 DIGGERS HOTLINE, INC STANDARD EMAIL FEES FOR JULY / WATER 8/07/2026 32.5057610 DORO, ELIZABETH CANCELLED REGISTRATION 8/07/2026 7,857.5257611 EAST SIDE MART JULY 2026 MONTHLY FUEL 8/07/2026 157.4657612 GREATAMERICA FINANCIAL SVCS SHARP COPIER / JULY 26 / JPD 8/07/2026 36,509.0057613 JACKSON TRUCK BODY, INC F-550 TRUCK ADD-ONS / SEWER 8/07/2026 569.2557614 LAMMSCAPES AUG 2026/ SPRING CLEAN UP/ FIRE 8/07/2026 76.2257615 LANGE ENTERPRISES, INC. NO TRESPASSING SIGN / JFD 8/07/2026 654.5557616 MARMIC FIRE & SAFETY CLEANING ON 7/27/2026 / JCC 8/07/2026 13.9957617 MENARDS - WEST BEND CAMO STEERING WHEEL COVER / SEWER 8/07/2026 500.0057618 MIDWEST FIBER NETWORKS MONTHLY INTERNET / AUG 2026 8/07/2026 4,400.0057619 N & J PROFESSIONAL CLEANERS, LLC JULY 2026 CLEANING- ADMIN 8/07/2026 16,071.0857620 PROS 4 TECHNOLOGY, INC DOWNPAYMENT FOR HICKORY PARK CAMERAS 8/07/2026 248.6057621 RELIANT FIRE APPARATUS, INC. TRUCK INSPECTION AND PUMP BUTTON / JFD 8/07/2026 500.0057622 SCHROEDER, BRETT JACKSON JAMS / MUSICIAN: BRETT S. / REC 8/07/2026 1,079.8057623 SILVIS, MAXWELL EMT TRAINING / SILVIS, MAXWELL / JFD 8/07/2026 4,227.4757624 TOWN & COUNTRY ENGINEERING, INC. CONSTRUCTION WORK / JK 22 & 24 / SEWER 8/07/2026 275.0057625 TSR SOLUTIONS, INC. DIAL TONE & DISASTER RECOV / AUG 26 8/07/2026 3,575.0057626 VEGAS ON WHEELS DWN PYMT: VEGAS ON WHEELS EVENT / REC 8/07/2026 284.9857627 WAREHOUSE-LIGHTING.COM BLDG MAINTENANCE / SEWER 8/07/2026 Page 9 of 54 Reprint Check Register - Quick Report - Regular 31:05 PM ACCT GENERAL VILLAGE CHECKING Accounting Checks Posted From: Thru Account:Thru: 8/31/2026 ______________________________________________________________________________________Check Nbr Check Date Payee Amount From Account:8/01/2026 10/05/2026 Page: 204.5157628 AIRGAS USA, LLC OXYGEN RENTAL / JFD 8/14/2026 336.7357629 AT&T MOBILITY CELL PHONES, TABLETS / JULY 2026 8/14/2026 676.1957630 BOUND TREE MEDICAL, LLC MEDICAL SUPPLIES / PO#1209 / JFD 8/14/2026 599.3257631 CAMBRIDGE SENSORS USA GLOVES & COLD PACKS / PO 06252026 / JFD 8/14/2026 2,505.1157632 EMS MANAGEMENT & CONSULTANT INC JULY 2026 EMS BILLING / JFD 8/14/2026 183.1657633 EUROFINS S-F ANALYTICAL LABS, INC METALS & CHEMICALS / PO#1875 / WWTP 8/14/2026 642.0057634 FROEDTERT HEALTH/WORKFORCE HEALTH PRE-EMPYMT PHYSICALS / JFD & ADMIN 8/14/2026 216.1557635 GREATAMERICA FINANCIAL SVCS SHARP COPIER / AUG 26 / ADMIN 8/14/2026 6,073.0457636 HAWKINS, INC CHEMICALS / WWTP 8/14/2026 841.2057637 JACKSON PROFESSIONAL POLICE ASSOCIATION POLICE UNION DUES / 8-10-2026 8/14/2026 1,865.0057638 JACKSON TRUCK BODY, INC TRANSPORTATION / SEWER 8/14/2026 3,130.1657639 MARTELLE WATER TREATMENT, INC. AQUA MAG BULK / WATER 8/14/2026 145.0657640 METLIFE EMPLOYEE VISION INSURANCE / AUGUST 2026 8/14/2026 260.0057641 MORAINE PARK TECHNICAL COLLEGE 06/22/26 AHA CERT CARDS FEES / JFD 8/14/2026 299.9957642 NEU'S BUILDING CENTER, INC. TOOLS / TORQ WRENCH M18 / SEWER 8/14/2026 214.7857643 NORTHERN LAKE SERVICE, INC. 2026 WDNR DRINKING WATER REQ / WATER 8/14/2026 106.0957644 ODP BUSINESS SOLUTIONS, LLC MULTIFOLD TOWELS- JCC 8/14/2026 541.3357645 PAYNE & DOLAN, INC. ASPHALT PATCHING / STREETS 8/14/2026 6,784.5057646 PROS 4 TECHNOLOGY, INC AGREEMENT MANAGED SERV / AUG 2026 8/14/2026 Page 10 of 54 Reprint Check Register - Quick Report - Regular 41:05 PM ACCT GENERAL VILLAGE CHECKING Accounting Checks Posted From: Thru Account:Thru: 8/31/2026 ______________________________________________________________________________________Check Nbr Check Date Payee Amount From Account:8/01/2026 10/05/2026 Page: 245.4057647 RENNERT'S FIRE EQUIPMENT SERVICE, INC PUMP GAUGE / 1260 / JFD 8/14/2026 339.1657648 SUPPORT PAYMENT CLEARINGHOUSE 000431284201 / N WELCH / 8/10/26 PAYROLL 8/14/2026 200.0057649 WASHINGTON COUNTY FIRE CHIEFS ASSOCIATION 2026 ANNUAL DUES / JFD 8/14/2026 52,480.4557650 WE ENERGIES UTILITIES / JULY 2026 8/14/2026 30.0057651 WORKHORSE SOFTWARE SERVICES, INC. CHECK SIGNATURE NAME CHANGE J.H. / ADMIN 8/14/2026 190.0057652 A/E GRAPHICS, INC. BUSINESS CARDS- JEFF H & LANE D / ADMIN 8/20/2026 179.9457662 AMAZON CAPITAL SERVICES MISC OFFICE & PROGRAM SUPPLIES 8/20/2026 4,294.7557663 BADGER LABORATORIES, INC QTRLY INDUS MONITORING / QTR3 / WWTP 8/20/2026 175.8557664 BADGER POPCORN CONCESSION POPCORN&CANDY / J.JAMS / REC 8/20/2026 1,101.4557665 BEER CAPITOL DISTRIBUTING, LLC BEER GARDEN / JACKSON JAMS / JCC 8/20/2026 25.0057666 BERTELSEN, JINNA REFUND/CANCELLED YOUTH FLAG FTBALL/ REC 8/20/2026 245,691.3957667 CEDAR CORPORATION WWTP FILL PERMITTING 8/20/2026 183.6957668 CINTAS CORPORATION MONTHLY 1ST AID SUPPLIES / JUL26 / DPW 8/20/2026 4,606.1057669 COMMERCIAL RECREATION SPECIALISTS SPLASH PAD EQUIP/REPAIRS / PARKS 8/20/2026 1,130.3857670 DELTA DENTAL OF WISCONSIN DELTA DENTAL - INSURANCE PLAN -SEPT 2026 8/20/2026 862.3457671 EUROFINS S-F ANALYTICAL LABS, INC EFFLUENT / WWTP 8/20/2026 2,200.0057672 FALL BACK, LLC BAND / 08272026 JACKSON JAMS / REC 8/20/2026 316.8657673 FASTENAL COMPANY WATER PULL-OUT DRAWERS / WWTP 8/20/2026 512.4357674 GREATAMERICA FINANCIAL SVCS SHARP COPIER / AUGUEST 26 / JCC 8/20/2026 Page 11 of 54 Reprint Check Register - Quick Report - Regular 51:05 PM ACCT GENERAL VILLAGE CHECKING Accounting Checks Posted From: Thru Account:Thru: 8/31/2026 ______________________________________________________________________________________Check Nbr Check Date Payee Amount From Account:8/01/2026 10/05/2026 Page: 6,593.1457675 HAWKINS, INC PUMP / MAINT OF COLLECTION SYST / WATER 8/20/2026 131.9357676 IWISH MANAGEMENT 2X UTILITY PAYMENT ON 07172026 / FIRE 8/20/2026 142.5557677 J.P.COOKE CO. 2027 CAT LICENSE TAGS #1200-1399 / CLERK 8/20/2026 250.0057678 JACOBSON, CORY PIANO TUNING AND SERVICE / REC 8/20/2026 325.4957679 JFTCO, INC. EQUIPMENT PARTS / STREETS 8/20/2026 300.0057680 LUCIDA LLC PRO SVCS / P. REDA 07-14-2026 AUDIT 8/20/2026 24.0057681 MORAINE PARK TECHNICAL COLLEGE 03/23/26 AHA CERT CARDS FEES / JFD 8/20/2026 43,996.6357682 MSA PROFESSIONAL SERVICES INC JACKSON DOG PARK /07-01-26 TO 07-31-26 8/20/2026 228.6257683 PRICE, ADAM 2X UTILITY PAYMENT/ PRICE, ADAM 07312026 8/20/2026 94.5057684 REINDERS, INC. STRAW BLANKET/ EAGLE STREET / STREETS 8/20/2026 145.2457685 SYSCO EASTERN WISCONSIN CONCESSIONS & SUPPLIES / JACKSON JAMS 8/20/2026 11,397.3357686 WASHINGTON COUNTY DEVELOPERS AGREEMENT / TID #5 8/20/2026 135.3857687 WISSOTA SAND AND GRAVEL CO. TORPEDO SAND / TICKET1128867 / PARKS 8/20/2026 590.0057688 WTKM RADIO ADVERTISING/ JULY BROADCASTS / JCC 8/20/2026 6,252.7557692 BMCI CONSTRUCTION INC PAY REQUEST #2 FINAL / WWTP FILL REMOVAL 8/25/2026 43,996.6357693 LOWE UNDERGROUND INC PAY #4 / 070126 - 073126 / DOG PARK 8/25/2026 239,438.6457694 VINTON CONSTRUCTION COMPANY PAY REQUEST #2 / 2026 ST IMPROVE PJCT 8/25/2026 2,556.7657695 AMAZON CAPITAL SERVICES LAWN MOWER TIRES / SEWER 8/28/2026 866.7957696 BOUND TREE MEDICAL, LLC MEDICAL SUPPLIES / PO#1209 / JFD 8/28/2026 Page 12 of 54 Reprint Check Register - Quick Report - Regular 61:05 PM ACCT GENERAL VILLAGE CHECKING Accounting Checks Posted From: Thru Account:Thru: 8/31/2026 ______________________________________________________________________________________Check Nbr Check Date Payee Amount From Account:8/01/2026 10/05/2026 Page: 5,855.7057697 CHEMTRADE CHEMICALS US LLC ALUM SULFATE LIQ / SEWER 8/28/2026 34.8957698 CINTAS CORP SIG AIR -JCC 8/28/2026 4,912.8057699 CLARK DIETZ, INC. PROFESSIONAL SERVICES / 6/27 - 7/31/2026 8/28/2026 270.0057700 EMPOWER ELECTRIC BOARDRM LIGHTING REPAIR/ 080526 / ADMIN 8/28/2026 1,646.9757701 EVOQUA WATER TECHNOLOGIES LLC MISC LAB TIME & SUPPLIES / WWTP 8/28/2026 39,199.1357702 GFL ENVIRONMENTAL MONTHLY TRASH PICK-UP / AUGUST 2026 8/28/2026 557.4157703 GILLITZER ELECTRICAL CONTRACTORS, INC. SHELTER#2 ELECTRICAL REPAIRS / PARKS 8/28/2026 839.7057704 HALLMAN LINDSAY QUALITY PAINTS TRAFFIC MRK-WHITE / STREETS 8/28/2026 3,229.2857705 HAWKINS, INC TUBING / MAINT OF EQUIPMENT / SEWER 8/28/2026 184.4957706 IMPACT ACQUISITIONS LLC COLOR COPIES / BUILD INSP 8/28/2026 88.9357707 JFTCO, INC. EQUIPMENT PARTS / STREETS 8/28/2026 12,750.6657708 JIM'S AUTO BODY REPAIRS / 1250 & 1251 / JFD 8/28/2026 491.5657709 LANNON STONE PRODUCTS SCREENINGS / STREETS 8/28/2026 840.5557710 MARMIC FIRE & SAFETY HOOD CLEANING SVC CALL / 08-04-26 / PARK 8/28/2026 234.0057711 MILWAUKEE RUBBER PRODUCTS TUBING / SEWER 8/28/2026 162.2557712 MINUTEMAN PRESS 2 PART FORMS (500) / BLDG INSP 8/28/2026 689.8857713 MULCAHY/SHAW WATER, INC. SENSOR & MIQ/PS DEMO / SEWER 8/28/2026 321.6857714 NCL OF WISCONSIN, INC LAB SUPPLIES / WWTP 8/28/2026 562.6257715 ODP BUSINESS SOLUTIONS, LLC COPY PAPER / OFFICE SUPPLY / BLDG INSP 8/28/2026 Page 13 of 54 Reprint Check Register - Quick Report - Regular 71:05 PM ACCT GENERAL VILLAGE CHECKING Accounting Checks Posted From: Thru Account:Thru: 8/31/2026 ______________________________________________________________________________________Check Nbr Check Date Payee Amount From Account:8/01/2026 10/05/2026 Page: 421.7457716 PITNEY BOWES GLOBAL FINANCIAL SRV LLC LEASE 6/20 - 9/19/26 WATER 8/28/2026 6,781.5057717 PROS 4 TECHNOLOGY, INC AGREEMENT MANAGED SERV. / JUNE 2026/ADM 8/28/2026 2,127.0057718 REINDERS, INC. LAWN SEED MIX / BALLFIELDS / PARKS 8/28/2026 50.2257719 SCHMITT, KENNETH UTIL ACCT#000-9303-01 REFUND / SCHMITT,K 8/28/2026 108.6757720 SERVICE SANITATION WISCONSIN, INC 8/14/26 - 9/10/26 RENTAL / PARKS 8/28/2026 330.0057721 SHERWIN INDUSTRIES, INC. 50LB GLASS BEADS / STREETS 8/28/2026 339.1657722 SUPPORT PAYMENT CLEARINGHOUSE 000431284201 / N WELCH / 8/24/26 PAYROLL 8/28/2026 289.6657723 SYSCO EASTERN WISCONSIN CONCESSIONS & SUPPLIES/JACKSON JAMS/REC 8/28/2026 568.1557724 TENNIES ACE HARDWARE INC. MISC JULY 2026 PURCHASES 8/28/2026 3,635.0057725 WAVE COMMUNICATIONS, INC ANTENNA WORK / JACKSON H2O SITE / WATER 8/28/2026 84.0057726 WISCONSIN DEPT OF JUSTICE BACKGROUND CHECK / JFD 8/28/2026 935,707.64Grand Total Page 14 of 54 Reprint Check Register - Quick Report - Regular 81:05 PM ACCT GENERAL VILLAGE CHECKING Accounting Checks Posted From: Thru Account:Thru: 8/31/2026 ______________________________________________________________________________________ Amount From Account:8/01/2026 10/05/2026 Page: 98,673.24Total Expenditure from Fund # 100 - GENERAL FUND 755.33Total Expenditure from Fund # 150 - HOTEL / MOTEL 67,972.68Total Expenditure from Fund # 200 - WATER UTILITY 311,675.65Total Expenditure from Fund # 300 - SEWER UTILITY 2,100.00Total Expenditure from Fund # 450 - ARPA FUND 17,471.92Total Expenditure from Fund # 500 - RECREATION 395,417.20Total Expenditure from Fund # 600 - CAPITAL PROJECT FUND 11,397.33Total Expenditure from Fund # 650 - TID #5 30,244.29Total Expenditure from Fund # 900 - FIRE & RESCUE 935,707.64Total Expenditure from all Funds Page 15 of 54 TREASURERS REPORT (Depository Accounts) August 31, 2026 BALANCE BALANCE 7/31/2026 8/31/2026 GENERAL: GENERAL CHECKING $343,839.95 $1,813,416.55 CREDIT CARD ACCOUNT $151,111.12 $79,254.96 HIPPA ACCOUNT $77,059.08 $117,569.22 MONEY MARKET $9,715,021.23 $9,729,460.68 DONATION ACCOUNT $2,149.73 $2,453.76 PARK FEES $307,966.39 $316,429.92 FIRE/RESCUE RESERVE $14,857.11 $14,903.77 FIRE IMPACT FEE $287,869.54 $294,917.36 POLICE IMPACT FEE $191,027.86 $195,727.64 ANTIQUE FIRE TRUC K $3,516.43 $3,527.47 LAUREL SPRINGS $35,172.27 $35,282.72 PERSHING ADVISOR SOLUTIONS LLC - GENERAL FUNDS $1,651,599.16 $1,653,795.16 PERSHING ADVISOR SOLUTIONS LLC - MUNI BLDG RESERVE ACC T $295,595.65 $296,005.71 PERSHING ADVISOR SOLUTIONS LLC - 2025A GO PROM NOTES $372,249.74 $373,321.53 PERSHING ADVISOR SOLUTIONS LLC - 2026A GO PROM NOTES $2,475,464.04 $2,482,741.69 PERSHING ADVISOR SOLUTIONS LLC - 2026B WATER/SEWER BOND $1,355,535.07 $1,359,446.33 PERSHING ADVISOR SOLUTIONS LLC - DSR REVENUE BOND $544,454.78 $545,853.46 ---------------------- ---------------------- TOTAL GENERAL $17,824,489.15 $19,314,107.93 ---------------------- ---------------------- WATER UTILITY: WATER UTILITY DEPRECIATION FUND $27,468.70 $27,554.96 WATER UTILITY RESERVE $142,823.23 $143,271.75 WATER IMPACT FEES $159,193.56 $165,380.41 ---------------------- ---------------------- TOTAL WATER UTILIT Y $329,485.49 $336,207.12 ---------------------- ---------------------- SEWER UTILITY: DNR REPLACEMENT FUND $1,281,301.58 $1,285,325.35 SEWER UTILITY RESERVE $89,197.80 $89,477.91 SEWER DEPRECIATION FUND $6,907.43 $6,929.12 SEWER SERVICE FEES $2,317,819.42 $2,349,701.53 SEWER SPECIAL REDEMPTION FUND $3,003.22 $3,012.65 ---------------------- ---------------------- $3,698,229.45 $3,734,446.56 TOTAL SEWER UTILIT Y ---------------------- ---------------------- ---------------------- ---------------------- $21,852,204.09 $23,384,761.61 GRAND TOTAL: ---------------------- ---------------------- Page 16 of 54 Budget Comparison - Detail 2026 Actual Budget Status Budget % of 08/31/2025 Fund: All Funds 2 ACCT 1:12 PM10/05/2026 2025 Actual 2026 Account Number 08/31/2026 Budget Page: 0.00 4,640,295.54 -4,640,295.54 0.00100-00-41110-000-000 GENERAL PROPERTY TAXES 0.00 0.00 321,119.00 -321,119.00 0.00600-00-41110-000-000 CAP PRJT - TAX LEVY 0.00 54.29 0.00 54.29 0.00100-00-41113-000-000 CHARGEBACK TAXES 307.99 -428.96 0.00 -428.96 0.00100-00-41115-000-000 OMITTED TAXES 0.00 0.00 1,754,766.00 -1,754,766.00 0.00700-00-41115-000-000 DEBT SRV - TAX LEVY 0.00 0.00 91,230.00 -91,230.00 0.00650-00-41120-000-000 TID #5 - TAX INCREMENT 0.00 0.00 469,817.00 -469,817.00 0.00660-00-41120-000-000 TID #6 - TAX INCREMENT 0.00 0.00 154,008.00 -154,008.00 0.00670-00-41120-000-000 TID #7 - TAX INCREMENT 0.00 65,223.78 90,000.00 -24,776.22 72.47100-00-41140-000-000 MOBILE HOME PARKING FEES 60,506.01 0.00 766,339.00 -766,339.00 0.00640-00-41140-000-000 TID #4 - TAX INCREMENT 0.00 28,801.90 30,000.00 -1,198.10 96.01100-00-41140-000-001 LOTTERY & GAMING CREDIT 30,021.58 23,110.72 61,385.58 -38,274.86 37.65150-00-41210-000-000 HOTEL/MOTEL - ROOM TAX 28,542.08 0.00 160,000.00 -160,000.00 0.00100-00-41310-000-000 TAXES FROM UTILITIES 0.00 892.92 0.00 892.92 0.00100-00-41490-000-000 INTEREST ON TAXES 155.74 ====================================================================================================================================================== TAXES 119,533.40 1.38117,654.65 -8,421,305.478,538,960.12 ====================================================================================================================================================== 66,865.47 230,507.89 -163,642.42 29.01100-00-42210-000-000 SHARED TAXES FROM STATE 111,059.57 92,563.60 92,563.60 0.00 100.00100-00-42211-000-000 STATE PERSONAL PROPERTY AID 72,223.68 19,431.04 19,431.01 0.03 100.00100-00-42212-000-000 STATE VIDEO SERVICE AID 19,431.04 22,711.25 20,689.13 2,022.12 109.77100-00-42215-000-000 STATE AIDS-EXEMPT COMPUTER 20,689.13 10,576.41 10,576.74 -0.33 100.00100-00-42220-000-000 STATE RECYCLING GRANTS 10,576.74 1,964.74 1,964.74 0.00 100.00650-00-42220-000-000 TID #5 - STATE PERS PROP AID 1,964.74 17,111.40 17,111.40 0.00 100.00660-00-42220-000-000 TID #6 - STATE PERS PROP AID 17,111.40 9,274.21 9,274.21 0.00 100.00670-00-42220-000-000 TID #7 - STATE PERS PROP AID 9,274.21 103,117.82 81,377.17 21,740.65 126.72900-00-42230-000-000 FIRE - STATE 2% DUES 94,305.09 0.00 60,747.16 -60,747.16 0.00900-00-42240-000-000 FIRE - EMS FAP FUNDS 60,747.16 1,037.84 0.00 1,037.84 0.00900-00-42250-000-000 FIRE - GRANT REVENUE 0.00 0.00 12,000.00 -12,000.00 0.00900-00-42260-000-000 FIRE - OTHER STATE AID 0.00 0.00 0.00 0.00 0.00640-00-42500-000-000 TID #4 - EXEMPT COMPUTER AID 5,087.62 0.00 0.00 0.00 0.00640-00-42510-000-000 TID #4 - STATE PERS PROP AID 49,556.40 540.00 10,000.00 -9,460.00 5.40100-00-42540-000-000 POLICE - STATE AID 0.00 1,049.49 0.00 1,049.49 0.00100-00-42545-000-000 POLICE - GRANT REVENUE 1,218.75 470.20 440.00 30.20 106.86100-00-42620-000-000 STATE AID - IN LIEU OF TAXES 447.29 307,176.72 409,568.97 -102,392.25 75.00100-00-42650-000-000 STATE TRANSPORTATION AIDS 267,110.19 0.00 215,261.92 -215,261.92 0.00100-00-42655-000-000 SUPPLEMENTAL MUNICIPAL AID 0.00 ====================================================================================================================================================== INTERGOVERMENTAL REVENUES 740,803.01 54.88653,890.19 -537,623.751,191,513.94 ====================================================================================================================================================== 4,237.00 4,200.00 37.00 100.88100-00-43110-000-000 LIQUOR LICENSE 4,332.00 74,000.00 0.00 74,000.00 0.00100-00-43113-000-000 GENERAL - GRANT REVENUES 75,906.20 443.00 300.00 143.00 147.67100-00-43115-000-000 HOTEL / MOTEL LICENSE 286.00 2,019.00 2,800.00 -781.00 72.11100-00-43120-000-000 OPERATORS LICENSE 2,402.00 441.00 455.00 -14.00 96.92100-00-43160-000-000 CIGARETTE LICENSE 441.00 27,253.81 68,000.00 -40,746.19 40.08100-00-43210-000-000 VIDEO FRANCHISE FEES 31,509.48 4,537.00 4,250.00 287.00 106.75100-00-43320-000-000 DOG LICENSE 4,150.00 650.00 500.00 150.00 130.00100-00-43330-000-000 CAT LICENSE 488.00 1,808.00 1,500.00 308.00 120.53100-00-43500-000-000 GENERAL - OTHER LICENSES 2,295.00 214,555.75 200,000.00 14,555.75 107.28100-00-43510-000-000 BLDG INSP - PERMITS 204,178.76 1,700.00 2,500.00 -800.00 68.00900-00-43510-000-000 FIRE - CPR TRAINING 1,990.00 1,720.00 1,800.00 -80.00 95.56100-00-43512-000-000 BLDG INSP - WI INSPECT SEALS 2,610.00 1,995.00 2,000.00 -5.00 99.75100-00-43520-000-000 BLDG INSP - ADDRESS/FIRE # 2,504.00 324,923.18 375,000.00 -50,076.82 86.65900-00-43530-000-000 FIRE - EMS BILLING 297,773.46 Page 17 of 54 Budget Comparison - Detail 2026 Actual Budget Status Budget % of 08/31/2025 Fund: All Funds 3 ACCT 1:12 PM10/05/2026 2025 Actual 2026 Account Number 08/31/2026 Budget Page: 10,185.00 5,000.00 5,185.00 203.70100-00-43540-000-000 BLDG INSP - EROSION PERMITS 9,660.00 0.00 35,456.32 -35,456.32 0.00100-00-43545-000-000 BLDG INSP - CONTRACT SERVICES 0.00 0.06 200.00 -199.94 0.03100-00-43550-000-000 PUBLICATION FEES 6.68 0.00 500.00 -500.00 0.00900-00-43550-000-000 FIRE - HAZ MAT INCIDENTS 0.00 85.22 50.00 35.22 170.44900-00-43560-000-000 FIRE - INTEREST 97.32 0.00 1,000.00 -1,000.00 0.00900-00-43570-000-000 FIRE - MISCELLANEOUS 661.68 1,120.00 1,000.00 120.00 112.00900-00-43580-000-000 FIRE - OCCUPANCY PERMITS 1,107.00 0.00 0.00 0.00 0.00900-00-43590-000-000 FIRE - OFFICE FEES 10.00 1,801.00 1,000.00 801.00 180.10900-00-43600-000-000 FIRE - PERMIT FEES 1,790.00 ====================================================================================================================================================== LICENSES & PERMITS 644,198.58 95.19673,474.02 -34,037.30707,511.32 ====================================================================================================================================================== 11,879.39 42,558.00 -30,678.61 27.91100-00-44100-000-000 POLICE - COURT PENALTIES 14,904.28 0.00 2,000.00 -2,000.00 0.00100-00-44151-000-000 POLICE - SALE OF PROPERTY 338.99 398.28 300.00 98.28 132.76100-00-44152-000-000 POLICE - ACCIDENT REPORTS 118.77 1,316.44 2,500.00 -1,183.56 52.66100-00-44153-000-000 POLICE - OWI TESTS/FINGERPRINT 1,303.93 29,650.26 0.00 29,650.26 0.00600-00-44155-100-000 CAP PRJT - POLICE IMPACT FEE 57,194.56 44,470.86 0.00 44,470.86 0.00600-00-44155-900-000 CAP PRJT - FIRE IMPACT FEE 85,724.85 4,706.00 4,500.00 206.00 104.58100-00-44200-000-000 POLICE - PARKING FINES 1,697.00 10,781.17 0.00 10,781.17 0.00100-00-44600-000-000 POLICE - DONATIONS 9,739.72 2,520.03 0.00 2,520.03 0.00100-00-44600-100-000 POLICE - K-9 DONATIONS 3,770.88 0.00 1,000.00 -1,000.00 0.00100-00-44700-000-000 POLICE - WARRANT FEES -941.00 0.00 100.00 -100.00 0.00100-00-44800-000-000 POLICE - DVDS 113.66 500.00 0.00 500.00 0.00100-00-44940-000-000 FD & PD FUNDRAISER 0.00 ====================================================================================================================================================== PD FINES, FORFEITS & PENALTIES 173,965.64 200.58106,222.43 53,264.4352,958.00 ====================================================================================================================================================== 11,001.00 10,608.00 393.00 103.70100-00-45110-000-000 GENERAL - ADMIN FEES 9,457.75 0.00 0.00 0.00 0.00100-00-45410-000-000 PUBLIC WORKS REVENUE 23.00 0.00 1,000.00 -1,000.00 0.00100-00-45430-000-000 RECYCLING REVENUE 1,979.23 1,005,874.20 1,619,195.00 -613,320.80 62.12300-00-45611-610-622 SEWER - RESIDENTIAL METERED 817,581.21 132,476.73 251,330.00 -118,853.27 52.71300-00-45611-611-622 SEWER - COMMERCIAL METERED 125,177.79 51,179.41 82,600.00 -31,420.59 61.96300-00-45611-612-622 SEWER - INDUSTRIAL METERED 42,948.58 34,608.77 94,400.00 -59,791.23 36.66300-00-45611-613-622 SEWER - INDUSTRIAL SURCHARGES 35,661.84 15,172.40 33,000.00 -17,827.60 45.98300-00-45611-615-622 SEWER - PUBLIC AUTHORITIES 14,038.42 119,824.25 236,000.00 -116,175.75 50.77300-00-45611-616-622 SEWER - HOLDING / SEPTIC TANK 102,682.25 91,985.38 135,120.00 -43,134.62 68.08300-00-45611-617-622 SEWER - MULTI FAMILY METERED 73,613.34 3,928.40 0.00 3,928.40 0.00300-00-45612-000-631 SEWER - FORFEITED DISCOUNTS 4,168.84 35,002.00 20,000.00 15,002.00 175.01200-00-45612-000-632 WATER - IMPACT FEE 66,220.00 151,367.00 200,000.00 -48,633.00 75.68300-00-45612-000-632 SEWER - CONNECTION FEES 291,407.00 0.00 0.00 0.00 0.00300-00-45612-000-633 SEWER - S.INTERCPTR IMPACT FEE 258.00 1,360.00 0.00 1,360.00 0.00300-00-45614-000-420 SEWER - PRIVATE WELL TESTING 740.00 12,691.60 10,000.00 2,691.60 126.92500-00-45620-204-000 REC - GRANTS/DONATIONS/SPONSRS 7,479.13 12,534.06 24,000.00 -11,465.94 52.23500-00-45620-206-000 REC - ADULT PROGRAM FEES 15,579.14 41,729.73 45,000.00 -3,270.27 92.73500-00-45620-208-000 REC - YOUTH PROGRAM FEES 40,542.30 2,678.75 3,000.00 -321.25 89.29500-00-45620-209-000 REC - SENIOR PROGRAMS 4,189.73 1,225.00 5,000.00 -3,775.00 24.50500-00-45620-210-000 REC - ADULT LEAGUES FEES 4,100.00 1,500.00 2,500.00 -1,000.00 60.00500-00-45620-211-000 REC - YOUTH LEAGUE FEES 2,275.00 6,411.15 9,000.00 -2,588.85 71.24500-00-45620-214-000 REC - CONCESSIONS 5,066.00 39,215.24 70,000.00 -30,784.76 56.02500-00-45620-224-000 REC - SPECIAL EVENTS 37,658.00 0.00 0.00 0.00 0.00500-00-45620-228-000 REC - TICKET SALES 1,930.75 30,000.00 30,000.00 0.00 100.00500-00-45620-232-000 REC - BOYS & GIRLS CLUB RENT 15,000.00 4,100.23 6,000.00 -1,899.77 68.34500-00-45620-234-000 REC - WASH CTY AGING RENT 6,574.12 Page 18 of 54 Budget Comparison - Detail 2026 Actual Budget Status Budget % of 08/31/2025 Fund: All Funds 4 ACCT 1:12 PM10/05/2026 2025 Actual 2026 Account Number 08/31/2026 Budget Page: 24,509.60 55,000.00 -30,490.40 44.56500-00-45620-236-000 REC - BLDG / SHELTER RENTALS 36,915.50 1,227.00 1,000.00 227.00 122.70500-00-45620-237-000 REC - OPEN GYM FEES 165.00 10,582.08 15,000.00 -4,417.92 70.55500-00-45620-238-000 REC - FITNESS MEMBERSHIPS 9,701.50 15,180.00 30,000.00 -14,820.00 50.60500-00-45620-240-000 REC - KETTLEBROK CHURCH RENT 15,000.00 475.42 600.00 -124.58 79.24500-00-45620-243-000 REC - POSTAGE / COPY MACHINES 3.40 113,105.50 115,000.00 -1,894.50 98.35500-00-45620-250-000 REC - WBSC 4K PROGRAM 45,891.72 0.00 1,500.00 -1,500.00 0.00500-00-45620-252-000 REC - VILLAGE WELLNESS PROGRAM 12.66 0.00 15,000.00 -15,000.00 0.00500-00-45620-260-000 REC - FUND BALANCE APPLIED 0.00 46,585.02 0.00 46,585.02 0.00100-00-45640-000-000 PARKS - DOG PARK DONATIONS 0.00 26,500.00 2,000.00 24,500.00 1,325.00100-00-45720-000-000 STREET OPENING PERMITS 5,300.00 3,625.00 2,000.00 1,625.00 181.25100-00-45730-000-000 PLANNING / ZONING FEES 3,475.00 120.00 0.00 120.00 0.00100-00-45790-000-000 NSF CHARGES 40.00 225.00 0.00 225.00 0.00200-00-45790-000-000 WATER - NSF CHARGES 15.00 46,139.00 10,000.00 36,139.00 461.39800-00-45830-000-000 PARK FUND - FEES COLLECTED 85,074.00 ====================================================================================================================================================== PUBLIC CHARGES FOR SERVICES 1,927,945.20 66.802,094,138.92 -1,040,714.083,134,853.00 ====================================================================================================================================================== 22,378.60 0.00 22,378.60 0.00600-00-46000-000-000 CAP PRJT - SPEC ASSESS PRINCIP 2,792.07 4,279.78 0.00 4,279.78 0.00100-00-46100-000-000 SPECIAL ASSESSMENTS 11,709.35 504.46 0.00 504.46 0.00600-00-46100-000-000 CAP PRJT - SPECIAL ASSESS INT 69.84 458,623.52 908,350.00 -449,726.48 50.49200-00-46100-451-000 WATER - RESIDENT METERED SALES 391,624.24 62,331.15 119,230.00 -56,898.85 52.28200-00-46100-452-000 WATER - COMMERC METERED SALES 51,733.92 36,875.62 66,220.00 -29,344.38 55.69200-00-46100-453-000 WATER - INDUSTR METERED SALES 28,656.14 9,689.89 18,000.00 -8,310.11 53.83200-00-46100-454-000 WATER - PUBL AUTH METERED SLS 8,631.53 53,321.26 67,530.00 -14,208.74 78.96200-00-46100-455-000 WATER - MULTI FAMILY RESIDENT 45,617.76 1,468.50 0.00 1,468.50 0.00200-00-46100-461-000 WATER - PUBL AUTH / PRIV FIRE 1,080.00 32,211.74 64,330.00 -32,118.26 50.07200-00-46100-462-000 WATER - PRIVATE FIRE PROTECTN 25,874.30 260,801.00 617,950.00 -357,149.00 42.20200-00-46100-463-000 WATER - PUBLIC FIRE PROTECTION 230,640.14 2,446.50 4,000.00 -1,553.50 61.16200-00-46100-470-000 WATER - PENALTIES 3,158.06 0.00 0.00 0.00 0.00200-00-46100-474-000 WATER - OTHER WATER REVENUES 190.00 18,092.00 23,000.00 -4,908.00 78.66200-00-46200-419-000 WATER - INTEREST ON INVESTMNTS 21,981.35 21,482.60 61,682.00 -40,199.40 34.83200-00-46200-500-000 WATER - BULK WATER USAGE 17,430.80 40.00 0.00 40.00 0.00200-00-46200-550-000 WATER - PRIVATE WELL PERMIT 0.00 51,556.16 0.00 51,556.16 0.00200-00-46500-000-419 WATER - MISC REVENUE 1,031.31 0.00 5,253.22 -5,253.22 0.00670-00-46750-100-000 TID #7 - INFASTRUCTURE OAKS 5,253.22 25,918.13 22,500.00 3,418.13 115.19100-00-46850-000-000 AURORA HEALTH CARE PAYMENT 25,179.84 ====================================================================================================================================================== INTERGOV CHGS FOR SERVICES 872,653.87 53.691,062,020.91 -916,024.311,978,045.22 ====================================================================================================================================================== 166,174.75 284,871.00 -118,696.25 58.33500-00-47210-000-000 REC- GENERAL FUND TRANSFER 176,338.68 414,550.08 710,657.22 -296,107.14 58.33900-00-47210-000-000 FIRE - GENERAL FUND TRANSFER 435,560.63 281,072.52 374,763.37 -93,690.85 75.00900-00-47220-000-000 FIRE - TOWN/JACKSON TRANSFER 260,949.56 85,285.89 113,714.51 -28,428.62 75.00900-00-47220-001-000 FIRE - TOWN/POLK TRANSFER 81,719.97 15,826.44 21,101.91 -5,275.47 75.00900-00-47220-002-000 FIRE - TOWN/GERMANTOWN TRANSFR 10,534.06 ====================================================================================================================================================== MISCELLANEOUS REVENUE 965,102.90 63.98962,909.68 -542,198.331,505,108.01 ====================================================================================================================================================== 411.33 0.00 411.33 0.00450-00-48100-000-000 ARPA - INTEREST ON INVES 3,565.72 6,241.06 1,000.00 5,241.06 624.11900-00-48100-000-000 FIRE - DONATIONS 3,384.34 135,714.15 50,000.00 85,714.15 271.43100-00-48110-000-000 INTEREST ON TEMP INVESTMENTS 207,246.96 7,073.42 1,000.00 6,073.42 707.34800-00-48110-000-000 PARK FUND - INT ON INVESTMENTS 5,047.58 360.10 200.00 160.10 180.05900-00-48110-000-000 FIRE - INTEREST ON INVESTMENTS 411.19 112,252.21 138,000.00 -25,747.79 81.34300-00-48110-000-419 SEWER - INTERST ON TEMP INVEST 108,551.43 5,550.00 5,000.00 550.00 111.00900-00-48200-000-000 FIRE - FIRE PREVENT DONATIONS 6,500.00 Page 19 of 54 Budget Comparison - Detail 2026 Actual Budget Status Budget % of 08/31/2025 Fund: All Funds 5 ACCT 1:12 PM10/05/2026 2025 Actual 2026 Account Number 08/31/2026 Budget Page: 28,161.00 25,500.00 2,661.00 110.44100-00-48400-000-000 INSURANCE DIVIDENDS 33,901.00 29,284.99 29,284.99 0.00 100.00100-00-48601-000-000 VERIZON LEASE 29,284.99 40,493.72 40,493.72 0.00 100.00100-00-48602-000-000 U.S. CELLULAR LEASE 40,493.72 0.00 0.00 0.00 0.00900-00-48610-000-000 FIRE - SALE OF EQUIPMENT 1,707.24 249.99 0.00 249.99 0.00100-00-48900-000-000 MISCELLANEOUS REVENUES 21.09 ====================================================================================================================================================== MISCELLANEOUS REVENUE 440,115.26 125.93365,791.97 75,313.26290,478.71 ====================================================================================================================================================== 0.00 35,000.00 -35,000.00 0.00450-00-49000-000-000 ARPA - FUND BALANCE APPLIED 0.00 0.00 323,610.00 -323,610.00 0.00700-00-49203-000-000 DEBT SRV - TRANSFER FROM TID 6 309,910.00 0.00 150,632.00 -150,632.00 0.00700-00-49204-000-000 DEBT SRV - TRANSFR FROM TID 7 0.00 71,454.29 71,454.29 0.00 100.00700-00-49205-000-000 DEBT SRV - TRANSFER FROM FIRE 71,454.29 0.00 54,619.00 -54,619.00 0.00700-00-49206-000-000 DEBT SRV - TRANSFER FROM WATER 0.00 0.00 54,619.00 -54,619.00 0.00700-00-49207-000-000 DEBT SRV - TRANSFER FROM SEWER 0.00 0.00 11,000.00 -11,000.00 0.00500-00-49500-000-000 REC-TRANSFER FROM OTHER FUNDS 0.00 2,500,000.00 0.00 2,500,000.00 0.00600-00-49500-000-000 CAP PRJT - LT DEBT PROCEEDS 3,815,000.00 2,372.46 0.00 2,372.46 0.00670-00-49500-100-000 TID #7 - INTEREST 4,073.93 57,647.23 10,000.00 47,647.23 576.47600-00-49500-300-000 CAP PRJT - INTEREST 119,820.24 0.00 0.00 0.00 0.00600-00-49700-000-000 CAP PRJT - MISC REVENUE 46,530.94 6,910.00 0.00 6,910.00 0.00670-00-49700-000-000 TID #7 - MISC REVENUE 0.00 74,111.70 0.00 74,111.70 0.00600-00-49800-000-000 CAP PRJT - PREMIUM LT DEBT 57,941.15 0.00 77,991.22 -77,991.22 0.00900-00-49997-000-000 FIRE - RESERVE FUND BALANCE 0.00 ====================================================================================================================================================== ARPA - FUND BALANCE APPLIED 4,424,730.55 343.822,712,495.68 1,923,570.17788,925.51 ====================================================================================================================================================== ====================================================================================================================================================== 8,748,598.45 18,188,353.83Total Revenues 10,309,048.41 48.10-9,439,755.38 ====================================================================================================================================================== Page 20 of 54 Budget Comparison - Detail 2026 Actual Budget Status Budget % of 08/31/2025 Fund: All Funds 6 ACCT 1:12 PM10/05/2026 2025 Actual 2026 Account Number 08/31/2026 Budget Page: 18,500.00 37,000.00 18,500.00 50.00100-00-51100-110-000 VILLAGE BOARD - WAGES 12,950.00 1,170.00 3,500.00 2,330.00 33.43100-00-51100-110-111 APPOINTED COMMITTEE - WAGES 1,440.00 246.67 740.00 493.33 33.33100-00-51100-130-000 VILLAGE BOARD - WRS 262.68 210.00 0.00 -210.00 0.00100-00-51100-130-111 APPOINTED COMMITTEE - WRS 180.00 1,147.00 2,294.00 1,147.00 50.00100-00-51100-135-000 VILLAGE BOARD - SOC SEC 802.90 85.56 198.40 112.84 43.13100-00-51100-135-111 APPOINTED COMMITTEE - SOC SEC 100.44 268.25 536.50 268.25 50.00100-00-51100-140-000 VILLAGE BOARD - MEDICARE 187.81 20.07 46.40 26.33 43.25100-00-51100-140-111 APPOINTED COMMITTEE - MEDICARE 23.57 86.99 500.00 413.01 17.40100-00-51100-310-000 VILLAGE BOARD-OFFICE EXPENSES 109.99 5,516.17 6,200.00 683.83 88.97100-00-51100-340-000 VILLAGE BOARD-EDUC/TRAVEL/DUES 5,257.45 29,113.86 30,885.58 1,771.72 94.26150-00-51100-395-001 COMMUNITY EVENTS & ADVERTISING 39,608.31 6,000.00 6,000.00 0.00 100.00150-00-51100-395-002 WASHINGTON COUNTY SUPPORT 6,000.00 15,580.92 24,500.00 8,919.08 63.60150-00-51100-395-003 VILLAGE TOURISM/PROMOTION 12,022.48 627.66 0.00 -627.66 0.00200-00-51104-000-000 WATER - TWIN CREEKS 0.00 40,600.37 65,000.00 24,399.63 62.46100-00-51300-310-000 ADMIN - PROFESSIONAL SERVICES 38,533.26 0.00 2,200.00 2,200.00 0.00100-00-51320-000-000 ADMIN - DOG LICENSE 0.00 142.55 100.00 -42.55 142.55100-00-51330-000-000 ADMIN - CAT LICENSE 114.65 66,745.72 102,175.98 35,430.26 65.32100-00-51410-110-001 ADMINISTRATIVE WAGES 68,868.67 90,458.92 123,441.34 32,982.42 73.28100-00-51410-110-002 TREASURER DEPARTMENT WAGES 68,766.64 54,133.03 90,344.74 36,211.71 59.92100-00-51410-110-003 CLERK DEPARTMENT WAGES 69,835.02 7,016.92 10,171.82 3,154.90 68.98100-00-51410-125-001 ADMISTRATIVE - HEALTH & LIFE 5,919.80 22,884.40 47,759.56 24,875.16 47.92100-00-51410-125-002 TREASURER DEPT - HEALTH & LIFE 18,368.64 20,429.92 40,105.32 19,675.40 50.94100-00-51410-125-003 CLERK DEPT - HEALTH & LIFE 36,292.16 5,698.45 8,736.05 3,037.60 65.23100-00-51410-130-001 ADMINISTRATIVE - WRS 5,634.82 5,597.71 8,887.78 3,290.07 62.98100-00-51410-130-002 TREASURER DEPT - WRS 3,710.18 4,581.95 6,504.82 1,922.87 70.44100-00-51410-130-003 CLERK DEPT - WRS 5,435.86 4,844.22 7,522.71 2,678.49 64.39100-00-51410-135-001 ADMINISTRATIVE -SOC SECURITY 5,247.13 5,397.49 7,653.36 2,255.87 70.52100-00-51410-135-002 TREASURER DEPT-SOCIAL SECURITY 4,091.30 3,280.25 5,601.37 2,321.12 58.56100-00-51410-135-003 CLERK DEPT - SOCIAL SECURITY 3,493.10 1,132.93 1,759.34 626.41 64.40100-00-51410-140-001 ADMINISTRATIVE - MEDICARE 1,227.15 1,262.34 1,789.90 527.56 70.53100-00-51410-140-002 TREASURER DEPT - MEDICARE 956.80 767.18 1,310.00 542.82 58.56100-00-51410-140-003 CLERK DEPT - MEDICARE 816.94 503.08 850.00 346.92 59.19100-00-51410-145-002 TREASURER DEPT - MEDICAL REIMB 328.78 326.91 720.00 393.09 45.40100-00-51410-145-003 CLERK DEPT - MEDICAL REIMB 651.95 1,304.89 2,000.00 695.11 65.24100-00-51410-315-000 ADMIN - OFFICE SUPPLIES 1,171.26 7,093.46 9,250.00 2,156.54 76.69100-00-51410-325-000 ADMIN - PRINTING / PUBLISHING 4,629.16 1,735.97 3,000.00 1,264.03 57.87100-00-51410-330-000 ADMIN - TELEPHONE / INTERNET 1,928.45 2,358.76 2,900.00 541.24 81.34100-00-51410-335-000 ADMIN - POSTAGE 2,246.60 2,029.54 5,100.00 3,070.46 39.79100-00-51410-340-001 ADMINISTRATOR-EDUC/TRAVEL/DUES 2,135.26 1,295.59 3,000.00 1,704.41 43.19100-00-51410-340-002 TREASURER - EDUC/TRAVEL/DUES 1,260.89 882.50 3,200.00 2,317.50 27.58100-00-51410-340-003 CLERK - EDUC/TRAVEL/DUES 1,045.33 1,989.68 2,500.00 510.32 79.59100-00-51410-350-000 ADMIN - TASC 1,989.68 2,259.23 3,000.00 740.77 75.31100-00-51410-400-000 ADMIN - COPIER/SHREDDER 2,050.00 27,899.06 28,000.00 100.94 99.64100-00-51410-402-000 ADMIN - COMPUTER SOFTWARE 27,654.86 24,280.93 0.00 -24,280.93 0.00100-00-51410-530-000 MOBILE HOME PARKING FEES 21,950.50 18,609.76 58,254.06 39,644.30 31.95100-00-51440-110-000 ADMIN - ELECTION - WAGES 13,255.49 0.00 15,596.52 15,596.52 0.00100-00-51440-125-000 ADMIN - ELECTION - HEALTH/LIFE 0.00 0.00 2,616.05 2,616.05 0.00100-00-51440-130-000 ADMIN - ELECTION - WRS 0.00 1,111.00 3,611.75 2,500.75 30.76100-00-51440-135-000 ADMIN - ELECTION- SOC SECURITY 740.09 259.86 844.68 584.82 30.76100-00-51440-140-000 ADMIN - ELECTION - MEDICARE 173.11 0.00 280.00 280.00 0.00100-00-51440-145-000 ADMIN - ELECTION - MED REIMBUR 0.00 1,114.83 5,000.00 3,885.17 22.30100-00-51440-301-000 ADMIN - ELECTION POSTAGE 1,033.02 Page 21 of 54 Budget Comparison - Detail 2026 Actual Budget Status Budget % of 08/31/2025 Fund: All Funds 7 ACCT 1:12 PM10/05/2026 2025 Actual 2026 Account Number 08/31/2026 Budget Page: 735.26 5,000.00 4,264.74 14.71100-00-51440-305-000 ADMIN - ELECTION SUPPLIES 1,233.48 250.00 1,800.00 1,550.00 13.89100-00-51440-310-000 ADMIN - ELECTION MEALS 466.34 370.64 1,000.00 629.36 37.06100-00-51440-315-000 ADMIN - ELECTION LEGAL ADS 170.93 19,875.00 30,000.00 10,125.00 66.25100-00-51510-310-000 ADMIN - AUDIT / ACCOUNTING 17,825.00 26,345.03 40,000.00 13,654.97 65.86100-00-51530-310-000 ADMIN - ASSESSMENT SERVICES 24,400.00 4,385.62 7,000.00 2,614.38 62.65100-00-51540-311-000 ADMIN - COMPUTER EQUIPMENT 1,745.98 4,166.76 4,500.00 333.24 92.59100-00-51540-315-000 ADMIN - WEB SITE 42.16 0.00 2,000.00 2,000.00 0.00100-00-51610-310-000 ADMIN - EMPLOYEE APPRECIATION 122.70 2,365.37 7,300.00 4,934.63 32.40100-00-51610-320-000 ADMIN - BUILIDING MAINTENANCE 2,497.41 2,190.00 4,000.00 1,810.00 54.75100-00-51610-321-000 ADMIN - VEHICLE LEASE/MAINT 2,190.00 6,848.50 12,000.00 5,151.50 57.07100-00-51610-325-000 ADMIN - JANITORIAL 4,583.40 778.00 1,000.00 222.00 77.80100-00-51610-330-000 ADMIN - PHONE SYS MAINT 0.00 343.86 1,300.00 956.14 26.45100-00-51610-331-000 ADMIN - WATER/SEWER 287.73 7,853.02 17,000.00 9,146.98 46.19100-00-51610-333-000 ADMIN - ELECTRIC/GAS 7,262.74 19,021.52 24,500.00 5,478.48 77.64100-00-51610-334-000 ADMIN - COMPUTER SRVS 15,092.03 664.35 1,700.00 1,035.65 39.08100-00-51807-000-000 ADMIN - NW BUSINESS PARK SIGN 664.52 62,008.98 58,000.00 -4,008.98 106.91100-00-51940-350-000 ADMIN - PROP & LIABILITY INSUR 37,099.86 117.56 200.00 82.44 58.78100-00-51998-000-000 ADMIN - SALES TAX PAID 72.04 165.49 0.00 -165.49 0.00100-00-51999-905-000 ADMIN - BANK SERVICE FEES 175.10 ====================================================================================================================================================== GENERAL GOVERNMENT 616,433.60 65.95667,087.51 344,400.521,011,488.03 ====================================================================================================================================================== 0.00 0.00 0.00 0.00200-00-52000-110-000 WATER PUMPING PLANT - WAGES 9,930.24 363.84 0.00 -363.84 0.00200-00-52000-125-000 WATER PUMPING PLANT - HEALTH 2,618.12 0.00 0.00 0.00 0.00200-00-52000-130-000 WATER PUMPING PLANT - WRS 690.16 0.00 0.00 0.00 0.00200-00-52000-135-000 WATER PUMPING PLANT - SOC SEC 586.06 0.00 0.00 0.00 0.00200-00-52000-140-000 WATER PUMPING PLANT - MEDICARE 137.08 0.00 0.00 0.00 0.00200-00-52000-145-000 WATER PUMPING PLANT - MED REIM 56.18 60,965.28 88,550.00 27,584.72 68.85200-00-52000-622-000 WATER -UTILITIES 58,965.46 13,028.62 22,650.00 9,621.38 57.52200-00-52000-623-000 WATER - PUMP PLANT OPERATIONS 13,473.09 9,870.77 16,450.00 6,579.23 60.00200-00-52000-623-300 WATER - PUMP PLANT EQUIPMENT 13,294.19 5,016.45 4,100.00 -916.45 122.35200-00-52000-624-000 WATER - TELEPHONE 1,713.80 96,509.29 154,500.00 57,990.71 62.47200-00-52000-625-301 WATER - BUILDING / GROUNDS 35,483.77 9,756.34 15,450.00 5,693.66 63.15200-00-52000-625-403 WATER - WELL MAINTENANCE 2,535.14 180,517.00 20,600.00 -159,917.00 876.30200-00-52000-625-405 WATER - WATER TOWER MAINT 93,245.00 964,307.68 1,480,975.28 516,667.60 65.11100-00-52100-110-000 POLICE - PATROL WAGES 827,953.06 245,309.51 407,709.87 162,400.36 60.17100-00-52100-125-000 POLICE - HEALTH & LIFE INSURAN 215,505.40 142,615.11 219,805.44 77,190.33 64.88100-00-52100-130-000 POLICE - WRS 124,209.51 56,417.76 92,080.66 35,662.90 61.27100-00-52100-135-000 POLICE - SOCIAL SECURITY 48,263.07 13,194.55 21,534.99 8,340.44 61.27100-00-52100-140-000 POLICE - MEDICARE 11,287.31 4,835.71 7,500.00 2,664.29 64.48100-00-52100-145-000 POLICE - MEDICAL REIMBURSE 4,037.64 12.39 0.00 -12.39 0.00100-00-52100-521-000 FD & PD FUNDRAISER EXPENSE 0.00 46,243.76 78,508.25 32,264.49 58.90100-00-52102-110-000 POLICE ADMIN - ASST WAGES 43,255.55 18,634.82 27,909.34 9,274.52 66.77100-00-52102-125-000 POLICE ADMIN - HEALTH/LIFE 18,173.41 2,708.44 4,141.69 1,433.25 65.39100-00-52102-130-000 POLICE ADMIN - WRS 2,539.33 2,329.17 4,867.51 2,538.34 47.85100-00-52102-135-000 POLICE ADMIN - SOCIAL SECURITY 2,289.81 544.68 1,138.37 593.69 47.85100-00-52102-140-000 POLICE ADMIN - MEDICARE 535.51 325.96 500.00 174.04 65.19100-00-52102-145-000 POLICE ADMIN - MED REIMBURSE 335.70 4,136.09 7,000.00 2,863.91 59.09100-00-52104-110-000 POLICE CROSSING GUARD - WAGES 4,292.11 256.44 434.00 177.56 59.09100-00-52104-135-000 POLICE CROSSING GUARD -SOC SEC 266.13 59.99 101.50 41.51 59.10100-00-52104-140-000 POLICE CROSSING GUARD-MEDICARE 62.24 3,522.00 8,500.00 4,978.00 41.44100-00-52110-310-000 POLICE - ATTORNEY FEES 5,725.50 1,514.40 1,800.00 285.60 84.13100-00-52110-312-000 POLICE - CRIME PREVENTION 611.90 Page 22 of 54 Budget Comparison - Detail 2026 Actual Budget Status Budget % of 08/31/2025 Fund: All Funds 8 ACCT 1:12 PM10/05/2026 2025 Actual 2026 Account Number 08/31/2026 Budget Page: 6,614.24 10,000.00 3,385.76 66.14100-00-52110-314-000 POLICE - UNIFORMS 6,973.61 3,813.24 9,180.00 5,366.76 41.54100-00-52110-315-000 POLICE - EQUIPMENT 1,035.49 2,039.66 2,900.00 860.34 70.33100-00-52110-317-000 POLICE - COPYING / PRINTING 1,222.08 876.48 2,500.00 1,623.52 35.06100-00-52110-318-000 POLICE - OFFICE SUPPLIES/POSTG 1,031.05 3,720.74 3,500.00 -220.74 106.31100-00-52110-320-000 POLICE - ELECTRONICS MAINTENCE 1,631.44 0.00 7,000.00 7,000.00 0.00100-00-52110-321-000 POLICE - FIREARMS / SUPPLIES 2,916.20 1,150.55 3,500.00 2,349.45 32.87100-00-52110-322-000 POLICE - INVESTIGATION/OWI TST 1,312.04 39,922.98 61,390.06 21,467.08 65.03100-00-52110-323-000 POLICE - FLEET LEASE/SETUP 54,780.53 5,083.35 6,180.00 1,096.65 82.25100-00-52110-324-000 POLICE - EQUIPMENT MAINTENANCE 4,288.98 880.86 5,150.00 4,269.14 17.10100-00-52110-325-000 POLICE - VEHICLE MAINTENANCE 1,347.20 712.34 1,500.00 787.66 47.49100-00-52110-326-000 POLICE - TIRES 0.00 13,139.37 25,000.00 11,860.63 52.56100-00-52110-327-000 POLICE - FUEL / LUBRICANTS 11,195.59 25,368.82 31,000.00 5,631.18 81.83100-00-52110-328-000 POLICE - COMPUTR EQUIP/SOFTWRE 24,830.70 1,395.87 1,505.00 109.13 92.75100-00-52110-329-000 POLICE - ANIMAL SERVICES 1,462.34 2,743.98 3,000.00 256.02 91.47100-00-52110-330-000 POLICE - SYSTEM / SIM CARDS 2,522.58 2,956.19 4,000.00 1,043.81 73.90100-00-52110-331-000 POLICE - CELL / TELEPHONES 2,428.15 5,007.38 5,006.00 -1.38 100.03100-00-52110-332-000 POLICE - PROPHOENIX SUPPORT 4,861.53 650.48 950.00 299.52 68.47100-00-52110-333-000 POLICE - BROADBAND SERVICE 583.97 3,406.38 7,500.00 4,093.62 45.42100-00-52110-335-000 POLICE - BUILDING MAINTENANCE 5,136.97 18,579.65 28,000.00 9,420.35 66.36100-00-52110-336-000 POLICE - UTILITIES 17,114.37 7,844.12 14,000.00 6,155.88 56.03100-00-52110-338-000 POLICE - CLEANING 8,085.00 7,799.46 12,500.00 4,700.54 62.40100-00-52110-340-000 POLICE - EDUC / TRAVEL / DUES 5,902.76 10,934.61 11,089.00 154.39 98.61100-00-52110-411-000 POLICE-LEXIPOL ANNUAL MAINTENA 10,267.24 1,037.85 0.00 -1,037.85 0.00100-00-52110-500-000 POLICE - DONATIONS 1,801.82 1,940.15 0.00 -1,940.15 0.00100-00-52110-790-000 POLICE - GRANT EXPENSES 11,381.16 1,715.34 0.00 -1,715.34 0.00100-00-52115-370-000 POLICE - K-9 EXPENSE 6,108.35 591,234.92 902,946.65 311,711.73 65.48900-00-52210-110-000 FIRE - SALARIES / WAGES 505,652.55 90,036.86 157,294.25 67,257.39 57.24900-00-52210-125-000 FIRE - HEALTH & LIFE INSURANCE 81,554.21 67,798.72 100,402.87 32,604.15 67.53900-00-52210-130-000 FIRE - WRS 58,970.47 35,955.17 55,982.69 20,027.52 64.23900-00-52210-135-000 FIRE - SOCIAL SECURITY 30,814.17 8,408.89 13,092.73 4,683.84 64.23900-00-52210-140-000 FIRE - MEDICARE 7,206.46 1,633.56 3,000.00 1,366.44 54.45900-00-52210-145-000 FIRE - MEDICAL REIMBURSEMENT 1,398.54 414,550.08 710,657.22 296,107.14 58.33100-00-52210-300-000 FIRE DEPT TRANSFER 435,560.63 5,856.17 10,404.00 4,547.83 56.29900-00-52210-310-000 FIRE - ELECTRONIC EQUIPMENT 1,405.08 15,532.14 18,532.70 3,000.56 83.81900-00-52210-311-000 FIRE - FUEL / LUBRICANTS 11,218.11 5,105.33 10,609.00 5,503.67 48.12900-00-52210-312-000 FIRE - BLDG & GROUNDS MAINT 6,632.61 17,585.29 21,328.20 3,742.91 82.45900-00-52210-313-000 FIRE - COMPUTER SUPRT/SOFTWARE 17,950.52 7,488.29 14,385.67 6,897.38 52.05900-00-52210-314-000 FIRE - NEW & REPLACEMENT EQUIP 7,553.01 48,529.33 25,111.40 -23,417.93 193.26900-00-52210-315-000 FIRE - TRUCK & EQUIPMENT MAINT 11,627.26 3,768.77 3,876.00 107.23 97.23900-00-52210-317-000 FIRE - OFFICE SUPPLIES/POSTAGE 1,369.66 3,314.00 4,408.40 1,094.40 75.17900-00-52210-319-000 FIRE - PRE-EMPLOYMENT PHYSICAL 3,776.00 13,657.80 13,657.80 0.00 100.00900-00-52210-320-000 FIRE - LENGTH OF SRVCE PROGRAM 13,390.00 16,329.16 31,827.00 15,497.84 51.31900-00-52210-321-000 FIRE - INTERCPT/HEALTHCR BLNG 10,232.01 2,174.59 7,108.03 4,933.44 30.59900-00-52210-322-000 FIRE - FIRE PREVENTION 3,197.14 92.60 3,600.00 3,507.40 2.57900-00-52210-324-000 FIRE - SCENE ASSISTANCE 0.00 15,238.55 27,030.00 11,791.45 56.38900-00-52210-325-000 FIRE - TURN OUT GEAR/UNIFORMS 12,971.22 3,461.54 3,182.70 -278.84 108.76900-00-52210-327-000 FIRE - SCBA TESTING / REPAIR 2,547.50 0.00 2,398.68 2,398.68 0.00900-00-52210-328-000 FIRE - LADDER TESTING 0.00 0.00 1,030.00 1,030.00 0.00900-00-52210-329-000 FIRE - AUDIT / ACCOUNTING 0.00 28,519.95 51,187.68 22,667.73 55.72900-00-52210-330-000 FIRE - UTILITIES 26,255.56 3,143.03 5,800.00 2,656.97 54.19900-00-52210-331-000 FIRE - TELEPHONE 3,288.56 0.00 1,030.00 1,030.00 0.00900-00-52210-332-000 FIRE - ATTORNEY FEES 1,000.00 Page 23 of 54 Budget Comparison - Detail 2026 Actual Budget Status Budget % of 08/31/2025 Fund: All Funds 9 ACCT 1:12 PM10/05/2026 2025 Actual 2026 Account Number 08/31/2026 Budget Page: 16,905.01 27,846.00 10,940.99 60.71900-00-52210-333-000 FIRE - MEDICAL SUPPLIES 14,927.86 62,668.87 60,747.16 -1,921.71 103.16900-00-52210-334-000 FIRE - FAP FUNDING 11,321.44 0.00 1,545.00 1,545.00 0.00900-00-52210-336-000 FIRE - DONATIONS 0.00 670.00 2,060.00 1,390.00 32.52900-00-52210-339-000 FIRE - DUES 510.00 4,324.90 13,390.00 9,065.10 32.30900-00-52210-340-000 FIRE - EDUC / TRAVEL /TRAINING 3,060.29 25,837.08 26,522.50 685.42 97.42900-00-52210-350-000 FIRE - PROP/LIABILTY INSURANCE 22,858.38 0.00 12,000.00 12,000.00 0.00900-00-52210-500-000 FIRE - EQUIP REPLCEMENT FUND 37,924.39 0.00 80,000.00 80,000.00 0.00900-00-52210-510-000 FIRE - TRUCK REPLACEMENT FUND 0.00 55,689.42 54,811.16 -878.26 101.60900-00-52210-540-000 FIRE - EMS EQUIP REPLACEMENT 3,485.85 0.00 1,000.00 1,000.00 0.00100-00-52375-110-000 EMERG GOV - SALARIES/FRINGES 0.00 0.00 1,500.00 1,500.00 0.00100-00-52375-111-000 EMERG GOV - EQUIPMENT 75.00 0.00 2,500.00 2,500.00 0.00100-00-52375-116-000 EMERG GOV - GENERATOR MAINT 0.00 0.00 148.00 148.00 0.00100-00-52375-130-000 EMERG GOV - WRS 0.00 0.00 62.00 62.00 0.00100-00-52375-135-000 EMER GOV - SOCIAL SECURITY 0.00 0.00 14.50 14.50 0.00100-00-52375-140-000 EMER GOV - MEDICARE 0.00 79,134.96 187,292.89 108,157.93 42.25100-00-52410-110-000 BLDG INSP - WAGES 84,624.57 7,750.28 22,860.19 15,109.91 33.90100-00-52410-125-000 BLDG INSP - HEALTH/LIFE INSUR 7,549.90 4,212.94 11,843.37 7,630.43 35.57100-00-52410-130-000 BLDG INSP - WRS 3,948.25 4,797.26 11,612.34 6,815.08 41.31100-00-52410-135-000 BLDG INSP - SOCIAL SECURITY 5,146.72 1,121.93 2,715.79 1,593.86 41.31100-00-52410-140-000 BLDG INSP - MEDICARE 1,203.63 326.91 1,000.00 673.09 32.69100-00-52410-145-000 BUILD INSP - MEDICAL REIMBURSE 326.91 0.00 1,000.00 1,000.00 0.00100-00-52410-315-000 BLDG INSP - EQUIPMENT MAINT 0.00 321.90 750.00 428.10 42.92100-00-52410-320-000 BLDG INSP - FUEL / MILEAGE 324.58 466.32 900.00 433.68 51.81100-00-52410-325-000 BLDG INSP - OFFICE SUPP/POST 549.69 195.25 300.00 104.75 65.08100-00-52410-330-000 BLDG INSP - CLOTHING 0.00 2,060.50 10,000.00 7,939.50 20.61100-00-52410-335-000 BLDG INSP - CONTRACT INSPECT 1,500.00 1,767.58 2,500.00 732.42 70.70100-00-52410-340-000 BLDG INSP - EDUC/TRAVL/DUES 892.12 385.25 1,000.00 614.75 38.53100-00-52410-345-000 BLDG INSP - PRINTING 439.23 0.00 1,000.00 1,000.00 0.00100-00-52410-350-000 BLDG INSP - WI PERMIT SEALS 2,005.60 1,337.72 1,200.00 -137.72 111.48100-00-52410-355-000 BLDG INSP - ADDRESS/FIRE # 1,942.61 227.65 750.00 522.35 30.35100-00-52410-360-000 BLDG INSP - CELL PHONE 269.30 1,422.08 4,000.00 2,577.92 35.55100-00-52410-400-000 BLDG INSP - COMP EQUIP/SOFTWRE 3,709.23 ====================================================================================================================================================== PUBLIC SAFETY 3,196,459.44 65.463,723,368.69 1,964,542.845,687,911.53 ====================================================================================================================================================== 3,755.65 6,891.60 3,135.95 54.50200-00-53000-110-000 WATER DIGGERS HOTLINE - WAGES 7,182.64 1,765.61 1,956.45 190.84 90.25200-00-53000-125-000 WATER DIGGERS HOTLINE - HEALTH 2,086.95 270.39 496.20 225.81 54.49200-00-53000-130-000 WATER DIGGERS HOTLINE - WRS 499.21 214.93 427.28 212.35 50.30200-00-53000-135-000 WATER DIGGERS - SOCIAL SECURIT 415.40 50.26 99.93 49.67 50.30200-00-53000-140-000 WATER DIGGERS HOT - MEDICARE 97.15 30.21 62.50 32.29 48.34200-00-53000-145-000 WATER DIGGERS HOTLINE - MED RE 60.29 21,233.30 30,900.00 9,666.70 68.72200-00-53000-631-000 WATER - TREATMENT CHEMICALS 19,975.90 1,221.94 4,100.00 2,878.06 29.80200-00-53000-632-000 WATER DIGGERS HOTLINE EXPENSES 3,637.00 19,468.20 44,621.00 25,152.80 43.63100-00-53200-110-000 ENGINEERING - WAGES 33,813.79 7,492.51 10,083.25 2,590.74 74.31100-00-53200-125-000 ENGINEERING - HEALTH/LIFE 5,904.12 1,388.63 3,212.71 1,824.08 43.22100-00-53200-130-000 ENGINEERING - WRS 2,161.72 1,147.94 2,766.50 1,618.56 41.49100-00-53200-135-000 ENGINEERING - SOCIAL SECURITY 2,131.33 268.45 647.00 378.55 41.49100-00-53200-140-000 ENGINEERING - MEDICARE 498.49 81.60 125.00 43.40 65.28100-00-53200-145-000 ENGINEERING - MED REIMBURSE 115.11 2,371.61 1,500.00 -871.61 158.11100-00-53200-200-000 ENG-ACTION IN JACKSON EXPENSES 315.02 576.73 900.00 323.27 64.08100-00-53200-300-000 ENG - COMPUTER SUPT/TELEPHONE 197.54 78.49 1,000.00 921.51 7.85100-00-53200-310-000 ENG - MATERIALS/SUPPLIES 418.61 89.28 300.00 210.72 29.76100-00-53200-320-000 ENGINEERING - FUEL/LUBRICANTS 107.01 Page 24 of 54 Budget Comparison - Detail 2026 Actual Budget Status Budget % of 08/31/2025 Fund: All Funds 10 ACCT 1:12 PM10/05/2026 2025 Actual 2026 Account Number 08/31/2026 Budget Page: 551.00 3,050.00 2,499.00 18.07100-00-53200-340-000 ENGINEERING - EDUC/TRAVEL/DUES 1,704.00 0.00 0.00 0.00 0.00100-00-53200-410-000 ENGINEERING - COMPUTER UPGRADE 1,065.33 532.50 12,000.00 11,467.50 4.44100-00-53200-500-000 ENGINEERING -CONTRACT SERVICES 2,190.00 114,349.69 181,368.07 67,018.38 63.05100-00-53302-110-000 STREETS OPERATION - WAGES 118,531.24 41,323.66 68,115.52 26,791.86 60.67100-00-53302-125-000 STREETS OPERATION - HEALTH 40,332.10 8,233.22 13,058.50 4,825.28 63.05100-00-53302-130-000 STREETS OPERATION - WRS 8,042.23 6,568.31 11,244.82 4,676.51 58.41100-00-53302-135-000 STREETS OPERATION - SOC SECURI 6,891.06 1,536.20 2,629.84 1,093.64 58.41100-00-53302-140-000 STREETS OPERATION - MEDICARE 1,611.69 825.05 1,575.00 749.95 52.38100-00-53302-145-000 STREETS OPERATION - MED REIMBU 803.41 23,557.27 46,900.00 23,342.73 50.23100-00-53310-310-000 STREETS - MACHINERY / EQUIPMNT 20,683.32 14,716.89 19,350.00 4,633.11 76.06100-00-53310-311-000 STREETS - FUEL / LUBRICANTS 9,493.80 172.47 500.00 327.53 34.49100-00-53310-312-000 STREETS - WEED CONTROL / GRASS 0.00 2,434.75 8,000.00 5,565.25 30.43100-00-53310-313-000 STREETS - STREET SWEEPING 2,269.45 270.28 5,000.00 4,729.72 5.41100-00-53310-314-000 STREETS - SIGNS 5,457.05 1,317.80 2,500.00 1,182.20 52.71100-00-53310-315-000 STREETS - TOOLS 314.80 65,142.44 64,650.00 -492.44 100.76100-00-53310-316-000 STREETS - SALT / SAND 58,740.44 1,653.19 4,100.00 2,446.81 40.32100-00-53310-317-000 STREETS - ASPHALT PATCHING 2,533.44 0.00 5,150.00 5,150.00 0.00100-00-53310-318-000 STREETS - CURB/GUTTER/SIDEWALK 8,064.50 1,169.70 10,300.00 9,130.30 11.36100-00-53310-319-000 STREETS - PAINTING / STRIPING 0.00 1,121.53 1,500.00 378.47 74.77100-00-53310-320-000 STREETS - SNOW / ICE REMOVAL 250.00 707.97 2,000.00 1,292.03 35.40100-00-53310-322-000 STREETS - OPERATING SUPPLIES 2,573.98 1,724.69 23,500.00 21,775.31 7.34100-00-53310-323-000 STREETS - STREET REPAIR 11,080.09 4,989.62 30,500.00 25,510.38 16.36100-00-53310-324-000 STREETS - BLDGS / GROUNDS 6,953.78 549.48 1,000.00 450.52 54.95100-00-53310-325-000 STREETS - COMP SUPT / PHONES 256.68 3,444.62 5,100.00 1,655.38 67.54100-00-53310-326-000 STREETS - UNIFORMS/SUPPLIES 4,046.28 1,077.00 3,050.00 1,973.00 35.31100-00-53310-340-000 STREETS - EDUC / TRAVEL / DUES 1,225.00 0.00 25,700.00 25,700.00 0.00100-00-53310-412-000 STREETS - CRACK FILLING 25,000.00 29.98 3,050.00 3,020.02 0.98100-00-53310-416-000 STREETS - PORTABLE RADIOS 0.00 18,898.73 20,000.00 1,101.27 94.49600-00-53310-416-000 CAP PRJT - HICKORY LANE PARK 75,423.00 12,322.30 19,350.00 7,027.70 63.68100-00-53310-422-000 STREETS - UTILITIES 10,257.73 120,273.00 172,000.00 51,727.00 69.93600-00-53310-450-000 CAP PRJT - STREETS MACHINERY 149,316.49 80,289.37 137,500.00 57,210.63 58.39100-00-53420-330-000 STREET LIGHTING - ELECTRICITY 80,496.62 916.50 12,200.00 11,283.50 7.51100-00-53420-331-000 STREET LIGHTING - POLES 0.00 281.21 3,050.00 2,768.79 9.22100-00-53441-310-000 STORM SEWER - CLEANING/REPAIR 0.00 24,993.22 41,777.76 16,784.54 59.82100-00-53624-110-000 TRASH CHIPPING/BRUSH - WAGES 17,256.80 9,810.76 7,858.80 -1,951.96 124.84100-00-53624-125-000 TRASH CHIPPING/BRUSH - HEALTH 3,421.21 1,799.53 3,008.00 1,208.47 59.82100-00-53624-130-000 TRASH CHIPPING/BRUSH - WRS 1,199.34 1,432.01 2,590.22 1,158.21 55.29100-00-53624-135-000 TRASH CHIPPING/BRUSH - SOC SEC 1,008.97 334.89 605.78 270.89 55.28100-00-53624-140-000 TRASH CHIPPING/BRUSH - MEDICAR 235.96 195.43 200.00 4.57 97.72100-00-53624-145-000 TRASH CHIPPING/BRUSH - MED REI 110.33 176,202.05 269,000.00 92,797.95 65.50100-00-53625-315-000 TRASH - CURBSIDE PICKUP 151,089.85 -80.00 20,000.00 20,080.00 -0.40100-00-53625-325-000 TRASH - CHIPPING / BRUSH 0.00 5,278.50 5,000.00 -278.50 105.57100-00-53625-326-000 TRASH - SPRING CLEANUP DAY 707.40 129,702.07 212,700.00 82,997.93 60.98100-00-53635-325-000 RECYCLING - CURBSIDE PICKUP 120,004.50 ====================================================================================================================================================== PUBLIC WORKS 1,030,259.15 59.19942,154.61 649,667.121,591,821.73 ====================================================================================================================================================== 134,161.78 291,539.72 157,377.94 46.02200-00-54000-110-000 WATER DISTRIBUTION - WAGES 167,348.51 55,449.52 74,249.25 18,799.73 74.68200-00-54000-125-000 WATER DISTRIBUTION - HEALTH 38,906.38 9,659.59 20,990.86 11,331.27 46.02200-00-54000-130-000 WATER DISTRIBUTION - WRS 10,938.03 7,343.97 18,075.46 10,731.49 40.63200-00-54000-135-000 WATER DISTRIBUTION - SOC SECUR 9,677.69 1,717.55 4,227.33 2,509.78 40.63200-00-54000-140-000 WATER DISTRIBUTION - MEDICARE 2,263.37 938.54 1,937.50 998.96 48.44200-00-54000-145-000 WATER DISTRIBUTION - MED REIMB 1,013.50 Page 25 of 54 Budget Comparison - Detail 2026 Actual Budget Status Budget % of 08/31/2025 Fund: All Funds 11 ACCT 1:12 PM10/05/2026 2025 Actual 2026 Account Number 08/31/2026 Budget Page: 290.75 6,150.00 5,859.25 4.73200-00-54000-641-300 WATER - TOOLS 3,353.88 0.00 5,150.00 5,150.00 0.00200-00-54000-650-300 WATER - ENERGENICS MONITORING 0.00 1,660.00 3,050.00 1,390.00 54.43200-00-54000-650-301 WATER - CATHODIC PROTECTION 0.00 0.00 3,050.00 3,050.00 0.00200-00-54000-650-404 WATER - THERMAL BONDING 0.00 4,219.11 170,000.00 165,780.89 2.48200-00-54000-651-300 WATER - REPAIR/REPLACE MAINS 100,069.08 7,738.84 20,600.00 12,861.16 37.57200-00-54000-651-402 WATER - SYSTEM STUDY 627.00 25,872.29 25,750.00 -122.29 100.47200-00-54000-651-403 WATER - SYSTEM MAPPING 13,953.88 23,596.46 51,500.00 27,903.54 45.82200-00-54000-653-000 WATER - METERS/REGISTERS/WIRE 26,826.70 0.00 3,600.00 3,600.00 0.00200-00-54000-653-301 WATER - LARGE METER TESTING 0.00 96.87 4,100.00 4,003.13 2.36200-00-54000-654-000 WATER - HYDRANT MAINTENANCE 1,561.36 0.00 10,300.00 10,300.00 0.00200-00-54000-654-300 WATER - HYDRANT PAINTING 0.00 ====================================================================================================================================================== WATER DISTRIBUTION 376,539.38 38.19272,745.27 441,524.85714,270.12 ====================================================================================================================================================== 26,474.83 50,748.36 24,273.53 52.17200-00-55000-110-000 WATER ACCT/BILLING - WAGES 21,945.79 10,163.92 18,191.00 8,027.08 55.87200-00-55000-125-000 WATER ACCT/BILLING - HEALTH 9,125.89 1,685.32 2,708.90 1,023.58 62.21200-00-55000-130-000 WATER ACCT/BILLING -WRS 1,302.03 1,533.98 3,146.40 1,612.42 48.75200-00-55000-135-000 WATER ACCT/BILLING - SOC SEC 1,238.34 358.76 735.85 377.09 48.75200-00-55000-140-000 WATER ACCT/BILLING - MEDICARE 289.68 200.78 325.00 124.22 61.78200-00-55000-145-000 WATER ACCT/BILLING - MED REIMB 163.03 525.18 1,600.00 1,074.82 32.82200-00-55000-923-300 WATER - CELL PHONES 405.52 13,312.50 15,450.00 2,137.50 86.17200-00-55000-923-301 WATER - AUDIT / ACCOUNTNG 15,640.50 86,125.35 139,590.31 53,464.96 61.70100-00-55202-110-000 PARKS OPERATIONS - WAGES 74,656.29 31,155.75 30,563.96 -591.79 101.94100-00-55202-125-000 PARKS OPERATION - HEALTH & LIF 19,836.38 6,201.02 10,050.50 3,849.48 61.70100-00-55202-130-000 PARKS OPERATIONS - WRS 5,188.59 4,943.36 8,654.60 3,711.24 57.12100-00-55202-135-000 PARKS OPERATIONS - SOCIAL SECU 4,349.30 1,156.16 2,024.06 867.90 57.12100-00-55202-140-000 PARKS OEPRATIONS - MEDICARE 1,017.14 617.11 725.00 107.89 85.12100-00-55202-145-000 PARKS OPERATION - MED REIMBURS 430.22 2,456.54 5,050.00 2,593.46 48.64100-00-55210-310-000 PARKS - MACHINERY / EQUIPMENT 1,802.65 8,643.64 6,150.00 -2,493.64 140.55100-00-55210-311-000 PARKS - BUILDING MAINTENANCE -4,871.96 1,766.09 12,200.00 10,433.91 14.48100-00-55210-312-000 PARKS - TREES / SHRUBS 9,857.22 482.95 500.00 17.05 96.59100-00-55210-313-000 PARKS - TOOLS 67.97 269.20 1,500.00 1,230.80 17.95100-00-55210-314-000 PARKS - OPERATING SUPPLIES 0.00 905.35 1,000.00 94.65 90.54100-00-55210-315-000 PARKS - TABLES / BENCHES 87.43 1,191.46 2,550.00 1,358.54 46.72100-00-55210-316-000 PARKS - PAPER/CLEAN PRODUCTS 1,614.80 2,435.68 3,050.00 614.32 79.86100-00-55210-317-000 PARKS - BALLFIELD MAINTENANCE 1,923.52 208.56 500.00 291.44 41.71100-00-55210-319-000 PARKS - PLAY APPARATUS MAINT 64.48 369.43 1,000.00 630.57 36.94100-00-55210-330-000 PARKS - TELEPHONE 276.69 3,484.74 4,050.00 565.26 86.04100-00-55210-331-000 PARKS - FUELS / LUBRICANTS 2,918.45 11,774.26 13,250.00 1,475.74 88.86100-00-55210-332-000 PARKS - ELECTRICITY / GAS 10,276.86 4,815.72 9,150.00 4,334.28 52.63100-00-55210-333-000 PARKS - WATER / SEWER 3,798.24 2,912.80 1,500.00 -1,412.80 194.19100-00-55210-334-000 PARKS - GROUNDS MAINTENANCE 434.07 250.00 2,050.00 1,800.00 12.20100-00-55210-340-000 PARKS - EDUC / TRAVEL / DUES 1,726.15 525.00 100,000.00 99,475.00 0.53800-00-55210-420-000 PARK FUND - IMPACT PROJECTS 0.00 1,361.46 4,050.00 2,688.54 33.62100-00-55210-422-000 PARKS - SPLASH PAD CHEMICALS 4,659.66 550.00 1,000.00 450.00 55.00100-00-55210-425-000 PARKS - BANNERS / FLAGS 550.00 5,000.00 5,100.00 100.00 98.04100-00-55210-436-000 PARKS - FERTILIZER/WEED CNTRL 4,875.77 0.00 20,400.00 20,400.00 0.00100-00-55210-439-000 PARKS - CAPITAL PROJECTS 12,762.39 139,442.55 231,913.28 92,470.73 60.13500-00-55310-110-000 REC ADMIN - WAGES 178,160.98 25,003.78 43,750.00 18,746.22 57.15500-00-55310-110-001 REC EVEN/WEEKEND - WAGES 29,132.91 21,278.15 21,000.00 -278.15 101.32500-00-55310-110-002 REC PART-TIME SEASONAL - WAGES 14,867.40 49,992.93 95,040.00 45,047.07 52.60500-00-55310-110-004 REC WBSD 4K - WAGES 20,468.00 55,945.71 77,805.71 21,860.00 71.90500-00-55310-125-000 REC ADMIN - HEALTH/LIFE INSUR 47,487.63 Page 26 of 54 Budget Comparison - Detail 2026 Actual Budget Status Budget % of 08/31/2025 Fund: All Funds 12 ACCT 1:12 PM10/05/2026 2025 Actual 2026 Account Number 08/31/2026 Budget Page: 57.41 0.00 -57.41 0.00500-00-55310-125-002 REC PART-TIME/SEAS-HEALTH/LIFE 35.98 9,351.49 16,697.76 7,346.27 56.00500-00-55310-130-000 REC ADMIN - WRS 11,784.65 189.96 164.70 -25.26 115.34500-00-55310-130-001 REC EVEN/WEEKEND - WRS 83.41 167.46 0.00 -167.46 0.00500-00-55310-130-002 REC PART-TIME/SEASONAL - WRS 137.61 2,265.40 3,888.00 1,622.60 58.27500-00-55310-130-004 REC WBSD 4K - WRS 1,080.07 8,977.35 14,378.62 5,401.27 62.44500-00-55310-135-000 REC ADMIN - SOCIAL SECURITY 11,281.61 1,550.30 3,208.78 1,658.48 48.31500-00-55310-135-001 REC EVEN/WEEKEND - SOC SEC 1,806.33 1,319.26 1,302.00 -17.26 101.33500-00-55310-135-002 REC PART-TIME/SEASON - SOC SEC 921.78 3,067.66 5,892.48 2,824.82 52.06500-00-55310-135-004 REC WBSD 4K - SOCIAL SECURITY 1,269.02 2,099.66 3,362.74 1,263.08 62.44500-00-55310-140-000 REC ADMIN - MEDICARE 2,638.54 362.56 634.38 271.82 57.15500-00-55310-140-001 REC EVEN/WEEKEND - MEDICARE 422.51 308.59 304.50 -4.09 101.34500-00-55310-140-002 REC PART-TIME/SEASON -MEDICARE 215.60 717.40 1,378.08 660.68 52.06500-00-55310-140-004 REC WBSD 4K - MEDICARE 296.82 403.83 1,000.00 596.17 40.38500-00-55310-145-000 REC ADMIN - MEDICAL REIMBURSE 698.06 1,423.58 5,500.00 4,076.42 25.88500-00-55310-202-000 REC - EDUCATION/TRAVEL/DUES 3,196.46 3,155.25 5,000.00 1,844.75 63.11500-00-55310-204-000 REC - PROGRAM / ACCT REFUNDS 8,772.00 3,875.56 6,500.00 2,624.44 59.62500-00-55310-205-000 REC - PROP/LIABLTY INSURANCE 3,428.76 2,629.23 5,000.00 2,370.77 52.58500-00-55310-206-000 REC - COMPUTER EQUIPMENT 2,494.00 21,749.56 48,000.00 26,250.44 45.31500-00-55310-207-000 REC - GAS / ELECTRIC 20,970.79 492.74 3,500.00 3,007.26 14.08500-00-55310-208-000 REC - OFFICE SUPPLIES 1,700.44 1,742.10 3,500.00 1,757.90 49.77500-00-55310-209-000 REC - WATER / SEWER 1,641.96 617.01 1,800.00 1,182.99 34.28500-00-55310-210-000 REC - CELL PHONES 1,163.78 1,702.51 3,500.00 1,797.49 48.64500-00-55310-211-000 REC - PHONE / INTERNET 4,948.86 9,084.25 8,000.00 -1,084.25 113.55500-00-55310-212-000 REC - IT SUPPORT 6,170.34 6,348.93 15,000.00 8,651.07 42.33500-00-55310-213-000 REC - BLDG EQUIPMENT / REPAIRS 13,576.88 2,501.90 3,000.00 498.10 83.40500-00-55310-214-000 REC - YOUTH PROGRAM SUPPLIES 1,337.54 2,280.64 3,500.00 1,219.36 65.16500-00-55310-215-000 REC - JANITORIAL/BLDG SUPPLIES 3,073.83 1,155.35 1,500.00 344.65 77.02500-00-55310-216-000 REC - ADULT PROGRAM SUPPLIES 339.69 831.98 1,200.00 368.02 69.33500-00-55310-217-000 REC - SENIOR PROGRAMS 3,101.11 22,788.60 25,000.00 2,211.40 91.15500-00-55310-220-000 REC - SPECIAL EVENTS 8,933.89 3,738.59 3,500.00 -238.59 106.82500-00-55310-222-000 REC - PRINTING 2,824.76 848.99 4,500.00 3,651.01 18.87500-00-55310-224-000 REC - POSTAGE / COPIER 1,443.24 0.00 1,000.00 1,000.00 0.00500-00-55310-228-000 REC - STAFF UNIFORMS 923.80 4,709.03 5,000.00 290.97 94.18500-00-55310-230-000 REC - CONCESSIONS-RESALEABLE 5,542.63 711.52 2,000.00 1,288.48 35.58500-00-55310-254-000 REC - ADULT LEAGUES 247.37 25,426.45 38,000.00 12,573.55 66.91500-00-55310-258-000 REC - CONTRACTUAL SERVICES 23,442.06 386.85 750.00 363.15 51.58500-00-55310-262-000 REC - CONTINGENCY 548.46 720.00 1,000.00 280.00 72.00500-00-55310-268-000 REC - CONCESSION STAND MAINT 687.22 2,877.47 6,000.00 3,122.53 47.96500-00-55310-269-000 REC - FIRE/SECURITY MONITORING 766.84 3,258.09 4,500.00 1,241.91 72.40500-00-55310-270-000 REC - SALES & USE TAX 1,943.84 3,077.52 5,000.00 1,922.48 61.55500-00-55310-280-000 REC - WBSD 4K PROGRAM SUPPLIES 713.61 0.00 1,000.00 1,000.00 0.00500-00-55310-282-000 REC - VILLAGE WELLNESS PROGRAM 316.44 166,174.75 284,871.00 118,696.25 58.33100-00-55310-300-000 REC DEPT TRANSFER 176,338.68 ====================================================================================================================================================== PARKS & RECREATION 831,791.28 56.83850,666.80 646,239.171,496,905.97 ====================================================================================================================================================== 12,397.96 19,158.00 6,760.04 64.71100-00-56340-110-000 ECONOMIC DEVELOPMENT - WAGES 12,208.25 9,079.47 35,000.00 25,920.53 25.94600-00-56700-000-000 CAP PRJT - MISC PROJECT COSTS 26,338.62 56,036.88 85,756.00 29,719.12 65.34650-00-56700-000-000 TID #5 - DEVELOPER AGREEMNTS 89,141.49 150.00 2,000.00 1,850.00 7.50660-00-56700-000-000 TID #6 - MISC TID EXPENSES 999.50 214,738.60 20,000.00 -194,738.60 1,073.69670-00-56700-000-000 TID #7 - MISC TID EXPENSES 9,375.86 597,026.38 0.00 -597,026.38 0.00600-00-56700-400-000 CAP PRJT - REPAIRS/CONSTRUCT 613,613.05 150.00 1,850.00 1,700.00 8.11650-00-56700-460-000 TID #5 - MISC TID EXPENSES 150.00 Page 27 of 54 Budget Comparison - Detail 2026 Actual Budget Status Budget % of 08/31/2025 Fund: All Funds 13 ACCT 1:12 PM10/05/2026 2025 Actual 2026 Account Number 08/31/2026 Budget Page: 345,580.00 686,660.00 341,080.00 50.33660-00-56700-460-000 TID #6 - DEVELOPER AGREEMNTS 423,560.00 117,295.14 117,295.14 0.00 100.00670-00-56700-460-000 TID #7 - DEVELOPER AGREEMNTS 117,295.14 0.00 91,200.00 91,200.00 0.00670-00-56700-480-000 TID #7 - LT DEBT PRINCIPAL 0.00 0.00 59,432.00 59,432.00 0.00670-00-56700-490-000 TID #7 - LT DEBT INTEREST 0.00 0.00 12,000.00 12,000.00 0.00600-00-56700-810-003 CAP PRJT - ELECTION EQUIPMENT 0.00 0.00 0.00 0.00 0.00600-00-56700-820-001 CAP PRJT - CHESTNUT COURT -23,623.53 2,584.68 0.00 -2,584.68 0.00600-00-56700-820-002 CAP PRJT - COMM CENTER EXPANSE 1,542,890.60 16,071.08 120,000.00 103,928.92 13.39600-00-56700-820-005 CAP PRJT - MIDWEST FIBER RELOC 0.00 0.00 18,000.00 18,000.00 0.00600-00-56700-820-006 CAP PRJT - COMM CENTER HVAC 0.00 14,160.08 17,000.00 2,839.92 83.29600-00-56700-820-007 CAP PRJT - JACKSON PARK TABLES 16,998.49 0.00 10,000.00 10,000.00 0.00600-00-56700-820-008 CAP PRJT - DOG PARK FEASABILTY 26,698.60 6,501.25 5,000.00 -1,501.25 130.03670-00-56750-000-000 TID #7 - OAKS OF JACKSON 3,697.95 8,058.75 40,000.00 31,941.25 20.15670-00-56760-000-000 TID #7 - RIDGEWAY COMMERCIAL 10,707.01 0.00 0.00 0.00 0.00670-00-56770-000-000 TID #7 - EAGLE DR ROUNDABOUT 520.50 ====================================================================================================================================================== CAPITAL PROJECT EXPENSES 2,870,571.53 104.441,399,830.27 -59,479.131,340,351.14 ====================================================================================================================================================== 27,084.03 42,005.50 14,921.47 64.48200-00-57000-110-000 WATER ADMIN - WAGES 24,871.97 10,208.18 14,390.10 4,181.92 70.94200-00-57000-125-000 WATER ADMIN - HEALTH & LIFE 8,484.81 1,950.03 3,024.40 1,074.37 64.48200-00-57000-130-000 WATER ADMIN - WRS 1,728.63 1,597.22 2,604.34 1,007.12 61.33200-00-57000-135-000 WATER ADMIN - SOCIAL SECURITY 1,467.04 373.54 609.08 235.54 61.33200-00-57000-140-000 WATER ADMIN - MEDICARE 343.11 122.43 187.50 65.07 65.30200-00-57000-145-000 WATER ADMIN - MED REIMBURSE 151.98 602.34 2,050.00 1,447.66 29.38200-00-57000-921-000 WATER - OFFICE SUPPLIES 652.13 4,304.67 12,350.00 8,045.33 34.86200-00-57000-921-300 WATER - POSTAGE/COPIES 4,331.22 1,648.02 6,150.00 4,501.98 26.80200-00-57000-922-000 WATER - UNIFORMS/SAFETY EQUIP 3,951.37 82,678.64 86,800.00 4,121.36 95.25200-00-57000-924-000 WATER - PROP/LIABLTY INSURANCE 73,146.80 699.42 3,600.00 2,900.58 19.43200-00-57000-928-000 WATER - REGULATORY COMM 252.00 3,839.83 10,300.00 6,460.17 37.28200-00-57000-930-000 WATER - GENERAL EXPENSES 6,812.21 4,636.01 9,250.00 4,613.99 50.12200-00-57000-930-300 WATER - EDUC / TRAVEL / DUES 8,607.84 2,845.13 2,050.00 -795.13 138.79200-00-57000-930-301 WATER - EMERGNCY RESPNSE REPTS 1,375.00 988.45 3,050.00 2,061.55 32.41200-00-57000-931-000 WATER - FORMS/PRINTING 964.00 4,790.33 10,300.00 5,509.67 46.51200-00-57000-933-000 WATER - FUEL / LUBRICANTS 5,092.31 100.33 9,250.00 9,149.67 1.08200-00-57000-933-300 WATER - VEHICLE MAINT / EQUIP 3,316.51 0.00 36,000.00 36,000.00 0.00200-00-57000-933-400 WATER - NEW EQUIPMENT 36.98 10,178.13 20,600.00 10,421.87 49.41200-00-57000-933-452 WATER - SCADA SYSTEM 7,735.15 25,403.00 35,000.00 9,597.00 72.58450-00-57001-000-000 ARPA - EXPENDITURES 106,150.51 172,859.78 377,624.55 204,764.77 45.78300-00-57310-110-000 SEWER SUPERVISION/LABOR -WAGES 229,212.49 3,873.09 11,891.60 8,018.51 32.57300-00-57310-110-001 SEWER DIGGERS HOTLINE -WAGES 6,703.47 48,108.65 83,071.07 34,962.42 57.91300-00-57310-125-000 SEWER SUPERVISION/LABOR-HEALTH 60,004.72 1,765.61 1,956.45 190.84 90.25300-00-57310-125-001 SEWER DIGGERS HOTLINE - HEALTH 2,028.26 11,843.07 25,685.00 13,841.93 46.11300-00-57310-130-000 SEWER SUPERVISION/LABOR - WRS 15,090.07 278.85 856.20 577.35 32.57300-00-57310-130-001 SEWER DIGGERS HOTLINE - WRS 465.92 10,193.13 23,412.72 13,219.59 43.54300-00-57310-135-000 SEWER SUPERVISION/LABOR - SS 13,928.23 221.76 737.28 515.52 30.08300-00-57310-135-001 SEWER DIGGERS HOTLINE- SOC SEC 388.01 2,383.90 5,475.56 3,091.66 43.54300-00-57310-140-000 SEWER SUPERVISION/LABOR-MEDICA 3,257.33 51.86 172.43 120.57 30.08300-00-57310-140-001 SEWER DIGGERS HOTLINE-MEDICARE 90.75 31.15 12.50 -18.65 249.20300-00-57310-145-001 SEWER DIGGERS HOTLINE - MED RE 55.98 1,093.13 1,987.50 894.37 55.00300-00-57310-145-002 SEWER SUPERVISION - MED REIMBU 1,445.26 987.19 10,300.00 9,312.81 9.58300-00-57310-822-000 SEWER DIGGERS HOTLINE EXPENSES 1,817.36 1,038.74 3,600.00 2,561.26 28.85300-00-57310-823-300 SEWER - CHLORINE 1,022.55 45,763.99 57,400.00 11,636.01 79.73300-00-57310-823-301 SEWER - ALUMINUM SULFATE 35,950.29 15,938.50 12,100.00 -3,838.50 131.72300-00-57310-823-302 SEWER - POLYMER 3,879.00 Page 28 of 54 Budget Comparison - Detail 2026 Actual Budget Status Budget % of 08/31/2025 Fund: All Funds 14 ACCT 1:12 PM10/05/2026 2025 Actual 2026 Account Number 08/31/2026 Budget Page: 1,208.94 1,540.00 331.06 78.50300-00-57310-823-304 SEWER - CHEMICALS 141.61 11,919.11 14,400.00 2,480.89 82.77300-00-57310-825-000 SEWER - LAB TIME / SUPPLIES 9,715.40 1,765.98 8,200.00 6,434.02 21.54300-00-57310-827-000 SEWER - OPERATION SUPPLIES 6,591.05 6,547.31 16,450.00 9,902.69 39.80300-00-57310-828-000 SEWER - TRANSPORTATION 5,373.30 127,436.34 169,950.00 42,513.66 74.98300-00-57310-829-000 SEWER - UTILITIES 112,429.55 3,091.62 8,225.00 5,133.38 37.59300-00-57310-830-000 SEWER - UNIFORMS/SAFETY EQUIP 2,492.00 0.00 2,050.00 2,050.00 0.00300-00-57310-831-000 SEWER - SLUDGE TESTING 1.99 29,123.62 82,400.00 53,276.38 35.34300-00-57320-831-000 SEWER - COLLECT SYSTEM MAINT 8,007.60 44,509.41 61,800.00 17,290.59 72.02300-00-57320-833-000 SEWER - EQUIPMENT MAINTENANCE 11,195.78 123,143.64 128,750.00 5,606.36 95.65300-00-57320-834-000 SEWER - BLDGS / GROUNDS MAINT 19,197.06 27,084.10 42,005.50 14,921.40 64.48300-00-57340-110-000 SEWER ADMIN - WAGES 24,886.77 26,506.54 50,748.36 24,241.82 52.23300-00-57340-110-001 SEWER ACCT/BILLING - WAGES 21,945.78 10,209.14 14,390.10 4,180.96 70.95300-00-57340-125-000 SEWER ADMIN - HEALTH & LIFE 6,650.22 10,175.76 18,191.00 8,015.24 55.94300-00-57340-125-001 SEWER ACCT/BILLING - HEALTH 9,125.95 1,950.13 3,024.40 1,074.27 64.48300-00-57340-130-000 SEWER ADMIN - WRS 1,729.54 1,688.16 2,708.90 1,020.74 62.32300-00-57340-130-002 SEWER ACCT/BILLING - WRS 1,302.03 1,597.22 2,604.34 1,007.12 61.33300-00-57340-135-000 SEWER ADMIN - SOCIAL SECURITY 1,467.95 1,535.63 3,146.40 1,610.77 48.81300-00-57340-135-003 SEWER ACCT/BILLING - SOC SECUR 1,238.34 373.63 609.08 235.45 61.34300-00-57340-140-000 SEWER ADMIN - MEDICARE 343.32 359.20 735.85 376.65 48.81300-00-57340-140-004 SEWER ACCT/BILLING - MEDICARE 289.48 122.88 187.50 64.62 65.54300-00-57340-145-000 SEWER ADMIN - MEDICAL REIMBURS 152.99 199.95 325.00 125.05 61.52300-00-57340-145-001 SEWER ACCT/BILLING - MED REIMB 163.88 456.92 1,000.00 543.08 45.69300-00-57340-851-000 SEWER - OFFICE SUPPLIES 498.07 83,970.49 88,500.00 4,529.51 94.88300-00-57340-853-000 SEWER - PROP / LIAB INSURANCE 74,289.72 9,437.50 15,450.00 6,012.50 61.08300-00-57340-860-000 SEWER - AUDIT / ACCOUNTNG FEES 8,912.50 0.00 5,150.00 5,150.00 0.00300-00-57340-861-000 SEWER - METER CALIBRATION 0.00 63,291.74 150,000.00 86,708.26 42.19300-00-57340-862-000 SEWER - SLUDGE HAULING 70,400.00 12,776.60 16,000.00 3,223.40 79.85300-00-57340-863-000 SEWER - INDUSTRIAL MONITORING 11,862.00 2,407.28 4,100.00 1,692.72 58.71300-00-57340-867-000 SEWER - CELL/TELEPHONES 1,803.31 6,261.00 6,150.00 -111.00 101.80300-00-57340-870-000 SEWER - SCADA SYSTEMS 3,561.09 4,304.67 12,300.00 7,995.33 35.00300-00-57340-872-000 SEWER - POSTAGE 4,270.74 13,952.39 14,400.00 447.61 96.89300-00-57340-877-000 SEWER - METAL / BIOASSAY TESTS 8,419.49 2,991.62 8,225.00 5,233.38 36.37300-00-57350-864-000 SEWER - EDUCATION/TRAVEL/DUES 3,344.70 11,974.23 12,350.00 375.77 96.96300-00-57350-865-000 SEWER - DNR ENVIRONMENTAL FEE 11,450.20 563.75 550.00 -13.75 102.50300-00-57350-866-000 SEWER - EMERGENCY RESPONSE BRD 550.00 ====================================================================================================================================================== CAPITAL OUTLAY 1,078,614.67 60.421,143,418.63 749,051.581,892,470.21 ====================================================================================================================================================== 0.00 200,000.00 200,000.00 0.00200-00-58000-408-301 WATER - PYMNT IN LIEU OF TAXES 0.00 111,539.20 0.00 -111,539.20 0.00600-00-58300-000-000 CAP PRJT - ISSUANCE EXPENSES 173,726.75 0.00 0.00 0.00 0.00670-00-58300-000-000 TID #7 - DEBT ISSUANCE EXP 2,568.00 71,465.00 315,368.00 243,903.00 22.66300-00-58300-701-000 SEWER - REPLACEMENT FUND 89,035.40 5,497.00 12,350.00 6,853.00 44.51300-00-58300-715-000 SEWER - COMPUTER SOFTWRE UPGRD 7,541.89 1,596.03 4,100.00 2,503.97 38.93300-00-58300-716-000 SEWER - TOOLS 720.58 0.00 3,050.00 3,050.00 0.00300-00-58300-722-000 SEWER - THERMAL BONDING 0.00 0.00 123,600.00 123,600.00 0.00300-00-58300-729-000 SEWER - DIGESTER FILTER STUDY 255.00 ====================================================================================================================================================== OTHER EXPENSES 273,847.62 28.87190,097.23 468,370.77658,468.00 ====================================================================================================================================================== 25.00 0.00 -25.00 0.00200-00-59000-000-000 WATER - BANK SERVICE FEES 30.00 22,879.42 0.00 -22,879.42 0.00200-00-59000-001-000 WATER - DEBT ISSUANCE EXPENSE 0.00 104,078.84 0.00 -104,078.84 0.00300-00-59000-001-000 SEWER - DEBT ISSUANCE EXPENSE 0.00 0.00 0.00 0.00 0.00200-00-59000-005-000 2023B REVENUE INTEREST EXPENSE -12,891.00 Page 29 of 54 Budget Comparison - Detail 2026 Actual Budget Status Budget % of 08/31/2025 Fund: All Funds 15 ACCT 1:12 PM10/05/2026 2025 Actual 2026 Account Number 08/31/2026 Budget Page: 0.00 0.00 0.00 0.00300-00-59000-005-000 2023B REVENUE INTEREST EXPENSE -23,843.00 58,663.23 0.00 -58,663.23 0.00300-00-59000-010-000 Clean water fund loan int exp 18,913.10 1,781,179.73 1,511,180.00 -269,999.73 117.87700-00-59100-000-000 DEBT SRV - LT DEBT PRINCIPAL 1,728,693.72 0.00 323,610.00 323,610.00 0.00660-00-59200-000-000 TID #6 - TRANS TO DEBT SRV 309,910.00 0.00 150,632.00 150,632.00 0.00670-00-59200-000-000 TID #7 - TRANS TO DEBT SERVICE 0.00 609,662.93 896,820.00 287,157.07 67.98700-00-59200-000-000 DEBT SRV - LT DEBT INTEREST 573,179.66 71,454.29 71,454.29 0.00 100.00900-00-59200-000-000 FIRE - TRANSFR TO DEBT SRV FND 71,454.29 2,100.00 1,700.00 -400.00 123.53700-00-59450-000-000 DEBT SRV - PAYING AGENT FEE 1,700.00 ====================================================================================================================================================== Clean water fund loan int exp 2,667,146.77 89.672,650,043.44 305,352.852,955,396.29 ====================================================================================================================================================== ====================================================================================================================================================== 11,839,412.45 17,349,083.02Total Expenses 12,941,663.44 68.245,509,670.57 ====================================================================================================================================================== 2,412,108.72839,270.81472,376.76 -187.41-1,572,837.91Net Totals Page 30 of 54 Resolution #26-31 1 RESOLUTION #26-31 A RESOLUTION UPDATING FINANCIAL POLICIES FOR EXISTING INVESTMENT POLICY, PURCHASING AUTHORITY POLICY, FUND BALANCE POLICY, DEBIT LIMIT POLICY, AND ADDING A CAPITAL ASSET POLICY WHEREAS, on November 8, 2022 the Village Board approved Resolution #22 -21 Establishing Financial Policies to include an Investment Policy, Purchasing Authority Policy, and Fund Balance Policy; and WHEREAS, Financial Policies are required to be reviewed and revised on a bi -annual basis; and WHEREAS, the Village Auditor has recommended the addition of a Capital Asset Policy; NOW, THEREFORE, BE IT RESOLVED, that the Village Board of the Village of Jackson, Washington County, Wisconsin, does hereby adopt the updates to financial policies including the existing Investment Policy, Purchasing Authority Policy, Fund Balance and General Obligation Debt Limit Policies, and adopts the new Capital Asset Policy as outlined in and attached as Exhibit A. Introduced by: Seconded by: Vote: Ayes Nays Passed and Approved: Brian J. Heckendorf – Village President Attest: Lisa Heiser - Village Clerk Page 31 of 54 Resolution #26-31 2 Proof of Posting: I the undersigned, certify that I posted this Resolution on posting boards at the Jackson Municipal Complex, Post Office, and one other location in the Village. Village Official Date Page 32 of 54 Village of Jackson Investment Policy and Designation of Public Depositories PURPOSE: This policy applies to all funds under the authority of the Village of Jackson , Wisconsin ( the “Village”) not immediately needed to meet operating expenses of the Village . These funds shall, where permissible, be pooled together to achieve the best rate of return. The following fund types are covered by this investment policy: general, debt service, recreation, fire, capital project, sewer utility, water utility. This policy will include any new funds created, unless specifically exempted. GENERAL OBJECTIVES: 1. SAFETY Safety of principal is the foremost objective of the investment program. Investments of the portfolio shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio. 2. LIQUIDITY The investment portfolio shall remain sufficiently liquid to meet all operating requirements that may be reasonably anticipated. Investment portfolios will be structured so that securities mature concurrently with cash needs to meet anticipated demands. Alternatively, a portion of any portfolio may be placed in money market mutual funds or local government investment pools authorized and permissible under Wisconsin statutes which offer same-day liquidity for short term funds. 3. YIELD Investment portfolios shall be designed with the objective of attempting to attain a market rate of return throughout budgetary and economic cycles, factoring investment risk constraints and liquidity needs. Return on investment is of secondary importance compared to the safety and liquidity objectives described above. Securities shall generally be held until maturity with the following exceptions: • A security with declining credit quality may be sold prior to maturity to minimize loss of principal. • Liquidity needs of the Village require that a security or securities are sold prior to maturity. • A security swap would improve the safety and yield of the overall portfolio. STANDARDS OF CARE: 1. Prudence Investments shall be made with judgment and care giving first consideration to the safety of the investment, then liquidity, and finally yield. "Notwithstanding any other provisions of law, a treasurer who deposits public moneys in any public depository, in compliance with s. 34.05, is thereby relieved of liability for any loss of public moneys which results from failure of any public depository to repay to the public depositor the full amount of its deposits thus causing a loss as defined in s. 34.01 (2)." (Section 34.06 of the Wisconsin Statutes) This policy should not be construed as to imply that an investor should engage in speculative or risky investments. Nor does this policy condone aggressive leveraging for investment purposes. 2. Ethics and Conflicts of Interest Officers and employees involved in the investment process shall refrain from personal business activity that could conflict with the proper execution and management of the investment program, or that could impair their ability to make impartial decisions. Officers and employees shall refrain from undertaking personal investment transactions with the same individual with whom business is conducted on behalf of the Village. Page 33 of 54 3. Delegation of Authority Management and administrative responsibility for the investment program of the Village is entrusted to the Village Treasurer and Administrator under the direction of the Village Board. Individuals authorized to engage in investment transactions on behalf of the Village are the listed in Appendix A. 4. Permissible Investments Permissible investments include any investment stipulated in Wisconsin statute 66.0603 (1m). See full list in Appendix B. • Debt service reserve fund investments specifically for use toward General Obligation debt shall be further restricted to those permissible as per Wisconsin statute 67.11. 5. Risks The deposits and investments of state and local governments are exposed to risks that have the potential to result in losses. The Village will seek to mitigate common investment risks: credit risk, concentration risk, interest rate risk, and foreign currency risk. • The investments of the Village shall be held in the name of the Village and held in custodial safekeeping. All custodial agreements shall comply with the laws of the State of Wisconsin. INTERNAL CONTROLS: The Village Treasurer, Administrator, and Auditor shall establish a system of internal controls designed to prevent losses of Village funds arising from fraud, misrepresentation by third parties, unanticipated changes in financial markets, employee error, or imprudent actions by employees. Internal controls shall address: • Separation of transaction authority from accounting and record keeping. • Clear delegation of authority to subordinate staff members. • Confirmation of transactions for investments and wire transfers. • Development of a Wire Transfer Request Form for Department Heads to submit to the Treasurer (see attached). • Investment and interest earnings will be recorded in the Village’s accounting records based on generally accepted government accounting principles. • A periodic summary of all investment transactions will be prepared by the Village Treasurer for review by the Village Board. • Each year, as part of the annual audit by an external auditing firm, there will be an independent review. This review will provide internal control by assuring compliance with this policy. COLLATERALIZATION: Certificates of Deposit that exceed FDIC insurance limits and/or coverage limits specified in Wisconsin statutes 34.08(1)(2) shall require collateral valued at 102% of the principal and accrued interest. Conditions of the collateral arrangement will be detailed in a “Security Agreement” between the depository financial institution and the Village. Collateral pledged to the Village for this purpose will be held by a third-party custodian, in the Village’s name, and evidenced by a “Tri-Party” agreement between the depository financial institution, the Village, and the custodian. Evidence of ownership must be detailed in a safekeeping receipt supplied to the Village Treasurer. Collateral substitution(s) must be authorized by the Village. The Village may also request collateral, under the same conditions as stated above, for any deposits at any financial institution that exceed FDIC insurance limits. Page 34 of 54 INVESTMENT PARAMETERS: Diversification Investments shall be diversified by: • Limiting investments to avoid over concentration in securities from a specific issuer, industry, or business sector, excluding U.S. Treasury obligations. • Investing in securities with varying maturities. • Continuously investing a portion of the investment portfolio in readily available funds such as local government investment pools, money market accounts, or money market mutual funds permissible under state statute. REPORTING: The Village Treasurer shall present a periodic report on the investment program and investment activity to the Village Board. The management summary shall be prepared in a manner that will allow the Village Board to determine if investment activities during the reporting period conform to this Investment Policy. POOLING OF CASH: Except where otherwise provided by the Village Board, the Village Treasurer is authorized to pool the cash of the funds identified in this policy to maximize investment earnings where it is advantageous and prudent to do so. Investment income will be allocated to the various funds based on the pro rata portion of each fund. ADOPTION AND APPROVAL: By resolution, the Investment Policy shall be formally approved and adopted by the Village Board and reviewed as needed but at least every two years. LIST OF ATTACHMENTS: The following documents, as applicable, are attached to this policy: • Relevant Wisconsin statutes and local ordinances • List of authorized personnel • List of authorized public depositories, financial institutions, and broker/dealers • Internal Procedure – Wire Fund Transfers and Wire Transfer Request Form Page 35 of 54 Appendix A - List of authorized personnel Jen Heidtke, Village Administrator Darlene Smith, Jeff Hamers, Village Treasurer Appendix B – State Statute 66.0603 Investments 66.0603 Investments. (1g) DEFINITION. In this section, “governing board" has the meaning given under s. 34.01 (1) but does not include a local exposition district board created under subch. II of ch. 229 or a local cultural arts district board created under subch. V of ch. 229. (1m) INVESTMENTS. (a)A county, village, town, school district, drainage district, technical college district or other governing board, other than a local professional football stadium district board created under subch IV of ch 229, may invest any of its funds not immediately needed in any of the following: 1. Time deposits in any credit union, bank, savings bank, trust company, or savings and loan association which is authorized to transact business in this state. 2. Bonds or securities issued or guaranteed as to principal and interest by the federal government, or by a commission, board or other instrumentality of the federal government. 3. Bonds or securities of any county, Village, drainage district, technical college district, village, town or school district of this state. 3m. Bonds issued by a local exposition district under subch. II of ch. 229. 3p. Bonds issued by a local professional baseball park district created under subch. III of ch. 229. 3q. Bonds issued by a local professional football stadium district created under subch. IV of ch. 229. 3s. Bonds issued by the University of Wisconsin Hospitals and Clinics Authority. 3t. Bonds issued by a local cultural arts district under subch. V of ch. 229. 3u. Bonds issued by the Wisconsin Aerospace Authority. 4. Any security which matures or which may be tendered for purchase at the option of the holder within not more than 7 years of the date on which it is acquired, if that security has a rating which is the highest or 2nd highest rating category assigned by Standard & Poor's corporation, Moody's investors service or other similar nationally recognized rating agency or if that security is senior to, or on a parity with, a security of the same issuer which has such a rating. 5. Securities of an open-end management investment company or investment trust, if the investment company or investment trust does not charge a sales load, if the investment company or investment trust is registered under the investment company act of 1940, 15 USC 80a-1 to 80a-64, and if the portfolio of the investment company or investment trust is limited to the following: a. Bonds and securities issued by the federal government or a commission, board or other instrumentality of the federal government. b. Bonds that are guaranteed as to principal and interest by the federal government or a commission, board or other instrumentality of the federal government. c. Repurchase agreements that are fully collateralized by bonds or securities under subd. 5. a. or b. Appendix C - List of authorized public depositories, financial institutions, and broker/dealers Westbury Bank State of Wisconsin Local Government Investment Pool (LGIP) Ehlers Investment Partners LLC Pershing Advisor Solutions LLC Page 36 of 54 Village of Jackson Purchasing Authority Policy and Procedures PURPOSE: The purpose of this policy is to provide Village of Jackson personnel and elected officials with guidelines and directions for the acquisition of goods and services. When used with good judgement and common sense, the policies and procedures conveyed withi n will allow the Village to obtain required supplies and services efficiently and economically, while assuring adequate internal controls and purchasing authority. Employees as well as non-employees who carry out the functions of the various Village Boards, Committees, and Commissions, are expected to read this policy and provide the Treasurer’s Office with feedback regarding the policies and procedures contained within. This policy is designed to be a fluid document and will be modified from time to time to conform with changes in legislation, technology, and actual practice. The Village Administrator, or his/her designee, shall be the final authority with regards to enforcement of any of the provisions of this policy. Failure to follow the procedures outlined in this policy may lead to disciplinary action in accordance with the provisions of the Village of Jackson Employee Handbook. CODE OF ETHICS: All Village personnel engaged in purchasing and related activities shall conduct business dealings in a manner above reproach in every respect. Transactions relating to expenditure of public funds require the highest degree of public trust to protect the interest of the Village and the residents of Jackson. Village representatives, including elected officials, appointed officials, and employees, shall strive to: 1. Ensure that public money is spent efficiently and effectively and in accordance with statutes, regulations, and Village policies. 2. Always maintain confidentiality. 3. Not accept gifts or favors from current or potential suppliers, which might compromise the integrity of their purchasing function. 4. Specify generic descriptions of goods whenever possible in lieu of brand names when compiling specifications. 5. Never allow purchase orders for identical goods or services to be split or variations to Village Board approvals to be made to circumvent established policy. 6. Purchase without favor or prejudice. 7. Ensure that all potential supplies are provided with adequate and identical information upon which to base their offer or quotation and that any subsequent information is made available to all bidders. 8. Establish and maintain procedures to ensure that fair and equal consideration is given to each offer or quotation received. Selection is based upon merit and ability to complete task. Cost will be considered but not the limiting factor. 9. Offer a prompt and courteous response to all inquiries from potential or existing suppliers excluding solicitors. It will be the responsibility of the Village Administrator to determine if a violation of this Code of Ethics has occurred and if disciplinary action is necessary. CONFLICT OF INTEREST POLICY: Except as may be disclosed to and permitted by the Village Board, it shall be a breach of ethical standards for any Village Representative, including elected officials, appointed officials, and Page 37 of 54 employees, to participate directly or indirectly in the purchasing process when the Village representative knows that: 1. The Village representative, the Village Representative’s partner, or any member of the Village Representative’s immediate family holds a position with a bidder, offeror, or contractor such as an officer, director, trustee, partner, or the like, or is employed in a capacity involving personal and substantial participation in the procurement transaction, or owns or controls an interest in the company; or 2. The Village Representative, the Village Representative’s partner, or any member of the Village Representative’s immediate family has a financial interest arising from the procurement transaction; or 3. The Village Representative, the Village Representative’s partner or any member of the Village Representative’s immediate family is negotiating or has an arrangement concerning prospective employment with a bidder, vendor, or contractor. The Village Representative’s immediate family shall be defined as a spouse, children, partners, brothers, sisters, and any other person living in the same household as the Village Representative. It shall be the responsibility of the Village Administrator to determine if a violation of this Conflict-of-Interest policy has occurred and if disciplinary action is necessary. GIFTS, GRATUITIES AND CONTRIBUTIONS: Village representatives, including elected officials, appointed officials, and employees, should be aware that offers of gratitude from vendors could be designed to compromise objective judgement in product or service selection. Accordingly, it is the Village policy to observe the highest standard of ethics and to shield the Village representatives and the vendor from any suggestion or appearance of conflict of interest. No Village representative shall permit any influence by vendors, which could conflict with the best interest of the Village or prejudice the Village’s reputation. Expenditures of Village funds to vendors shall not by intention personally benefit any Village representative. Village representatives shall strive to adhere to the following guidelines: 1. Tangible gifts or gratuities shall not be accepted where their value suggests something more than merely a social gesture. Such gifts should be immediately returned to the Village Administrator’s office for return with an appropriate statement explaining Village policy. Promotional or advertising items of nominal value such as key chains, pens, calendars, or holiday cookies and candy are acceptable. Promotional gifts that are capable of being shared, such as a box of cookies, shall be shared within the office or department where the recipient works. 2. Association with vendor representatives as business meals or business organization meetings is occasionally necessary and is neither questionable nor unethical, provided the individual keeps himself/herself free of obligation. 3. Personal loans of money or equipment are not to be accepted from a vendor or an individual associated with a vendor doing business with the Village. 4. Corporate discounts granted to Village officials or employees are acceptable only if they are offered to all Village officials, employees, and other corporate clients of the vendor. 5. Any person, firm, corporation or other legal entity, or any owner thereof is prohibited from making donations or contributions that total two hundred dollars or more to a Village representative, a Village’s representative’s political campaign, or officials of any organization supporting said Village representative. Any person, firm, corporation or other legal entity, or any owner thereof that has violated this provision shall be prohibited from supplying or providing the Village, either directly or indirectly, unless the provision of services was pursuant to the competitive bidding process and the contributor was the lowest responsible bidder. Page 38 of 54 If any doubt about the propriety of accepting a gift or contribution, the matter should be referred to the Village Administrator. PURCHASING AUTHORITY: All purchases shall require approval from the appropriate Supervisor, Department Head, Treasurer, Village Administrator, or the Village Board in accordance with the following guidelines: Dollar Limits Required Approval Under $10,000 Supervisor or Department Head $10,001 - $24,999 Supervisor or Department Head, and Treasurer $25,000 - $49,999 Supervisor or Department Head, Treasurer, and Village Administrator $50,000 and above Supervisor or Department Head, Treasurer, Village Administrator, and Village Board Any person responsible for approving purchases at any level may delegate their approval authority to a designee in the event they are unavailable to approve purchases. PROCUREMENT METHODS: 1. Invoice Approval Small purchases of goods or services less than $10,000 and certain required or routine payments do not require a formal purchase order. Examples include utility payments, payments in accordance with Intergovernmental Agreements, and payments in accordance with approved Village contracts. The payment of the invoice is subject to the purchasing authority approval outlined in this policy. Invoice approval is documented in the financial software system. 2. Purchase Order Except for purchases under $25,000, certain required or routine payments, all other purchases shall require the issuance of a regular purchase order to the vendor before an order for goods or services is filled. Approval of the purchase order is subject to the purchasing authority outlined in this policy. 3. Credit Card The Village Credit Card Program is intended to streamline and simplify purchasing and payment procedures by consolidating supplier invoices and eliminating form processing. 4. On-Line Purchasing The internet may be utilized for on-line purchasing as a tool for obtaining favorable pricing, preferred products/services and securing expedited procurement. On-line purchasing is subject to all requirements of this policy and is not to be used for means other than allowed by this policy. On-line purchasing shall be subject to the pricing authority requirements outlined in this policy. On-line purchases are to be made preferably utilizing a Village issued credit card. Situations when an employee utilizes their own credit card to make a purchase on behalf of the Village are subject to pre-approval of the employee’s Department Head. Such pre- approved purchases will be reimbursed directly to the employee through the Village’s Payroll process. The employee must obtain a receipt or other form of documentation substantiating the on-line purchase to be reimbursed. 5. Petty Cash Petty cash is to be used to reimburse employees for Village expenses which the employee incurs up front and for small purchases which are handled most efficiently in this manner. The following restrictions apply: Page 39 of 54 a) Individual petty cash purchases are limited to one hundred dollars ($100.00). Purchases over this limit must be reimbursed through the regular payroll process. b) Employees must prepare a petty cash voucher which is approved by the Department Head. c) Receipts documenting the expense must be attached to the petty cash voucher. d) If an advance is given out of petty cash, a request form is filled out noting the amount of the advance along with the GL code and must be signed by the employee receiving the advance. COMPETITIVE QUOTES AND/OR BIDS: 1. General Purchasing It is the intent of this policy to obtain the most cost-effective price available for purchases through competitive pricing. Employees are responsible for obtaining quotes for purchases in the instances outlined below: Dollar Limits Quote/Bid Requirement Up to $10,000 One verbal quote is sufficient. If the nature of the purchase is repetitive (i.e., monthly), pricing does not need to be obtained every time, but should be reviewed annually. Employees are encouraged to seek additional pricing when possible. $10,001 - $24,999 Two verbal quotes required. $25,000 - $49,999 Two written quotes required. $50,000 and above Must be competitively bid in accordance with State law and Village ordinances. Formal bid or RFP process required. Village Board approval is required. The Village Administrator has discretion to make budget adjustments for non-budgeted items up to $50,000 if the item does not increase the bottom line of the budget. Amendments over this amount, or which will increase the total amount of the budget, must be brought before the Village Board for approval. Documentation of any amendment of $25,000 or more shall be communicated to the Village Board in advance. Any goods or services purchased at a negotiated or Government rate via Sourcewell or VendorNet are not subject to the quote and bid requirements as listed above. 2. Sole Source Purchases Contracts for parts, supplies or equipment that are available only from a single source are referred to as sole source purchase. Sole source procurements may arise from the following circumstances: a) Equipment for which there is no comparable competitive product or is available only from one supplier. b) Public utility services from natural or regulated monopolies. c) A component or replacement part for which there is no commercially available substitute, and which can be obtained only from the manufacturer. d) An item where compatibility is the overriding consideration, such as computer software. e) An item used, for example, a television transmitter tower, that becomes immediately available and is subject to prior sale. These items shall not be subject to requirements for seeking competitive quotes or bids. The purchase requisition should include documentation of the reason quotes were not obtained. Purchases are subject to purchasing approvals as outlined in this policy prior to acquisition. Purchases more than $50,000 shall be presented to the Village Board prior to acquisition with a request to waive bids in addition to approval of the purchase order. Page 40 of 54 3. Professional Service Contracts Professional service contracts are contracts for services of individuals processing possessing a high degree of a specific professional skill and, as such, are also not considered adaptable to competitive bidding. Professional service contracts can be procured through the Request for Proposal (RFP) process, Request for Qualifications (RFQ) process, or through negotiation with a single source when only one know source can perform the services required or when it is deemed to be in the best interest of the Village based on previous service provided, experience with Village equipment, or operations. All professional service contracts, regardless of amount, are required to include, at the time of request for proposal, a request for a certificate of insurance evidencing professional liability (errors and omissions) insurance in addition to normal insurance requirements. All professional service contracts which are ongoing or for a one-time service for an amount greater than $10,000 should be reviewed by the Village Administrator, if needed by the Village Attorney, and are subject to the approval requirements outlined in this policy. 4. Emergency Purchases Emergencies are defined as events that could not have been foreseen where immediate action is necessary to safeguard the public’s health and safety. In the event of an emergency affecting the public health and safety, the Village Administrator or designated Department Head may authorize a vendor to perform work necessary to resolve such emergency without formal bid solicitation. Documentation of the emergency and the need for immediate action shall be communicated to the Village Board in a reasonable period following resolution of the crisis. Emergency purchases of $50,000 or more will be presented retroactively to the Village Board for approval. 5. Use of Sales Tax Exemption Village purchases are not subject to sales tax and exemption forms may be obtained from the Treasurer’s office. Employees shall provide vendors a sales tax exemption form when required. Use of the Village’s sales tax exemption number is restricted to purchase made on behalf of the Village. FORMAL BIDDING PROCESS: All purchases of goods and services of $50,000 or more shall be subject to the competitive bidding process and shall be let, by free and open competitive bidding after advertisement, to the lowest responsible bidder or any other bidder whom the Village Board deems to be in the interest of the Village. The requirement for competitive sealed bids may be waived by a two-thirds vote of the Village Board. 1. Invitation to Bid The Village initiates the formal bid process by describing the project to be bid, cost estimates, amount budgeted and time schedule for both the bidding and completion of the project. Detailed specifications are prepared and, if required, a “Bid Notice” shall be published on the Village Website and at least one newspaper a minimum of two weeks prior to the time designated for the opening of bids. An invitation to bid is mailed sent out to qualified bidders with experience working on Village projects. All invitations to bid shall be reviewed by the Village Administrator prior to being issued. 2. Bid Opening Qualified bids shall be evaluated based on the requirements described in the invitation to bid, which may include criteria to determine acceptability such as inspection, testing, quality, workmanship, delivery, and suitability for a specified purpose. No criteria may be used in bid evaluation that is not set out in the invitation to bid. At no time should any Page 41 of 54 information be made available to any prospective bidder which is not available to all prospective bidders. Page 42 of 54 Village of Jackson Fund Balance and General Obligation Debt Limit Policies PURPOSE: To seek to maintain a stable financial environment for the Village of Jackson’s operations that allows the Village to provide quality services to residents in a fiscally responsible manner designed to keep services and taxes as consistent as possible over time. This fund balance policy is meant to serve as the framework upon which consistent operations may be built and sustained. OBJECTIVES: The intent of this policy is to seek to avoid unanticipated, one-time expenditures, or revenue reductions resulting from external changes; to ensure funds are available as necessary to allow the Village to respond to unforeseen emergencies; to establish and maintain a pay as you go capital improvement fund attempting to minimize the need for long-term debt; to provide sufficient working capital to eliminate the need for short-term borrowing due to the timing of the receipt of short-term receivables and the remittance of short-term payables; to comply with GASB 54 while achieving the purpose as described above. POLICIES: • Non-spendable Fund Balance At the end of each fiscal year, the Village will report the portion of the fund balances that is not in spendable form as Non-spendable Fund Balance on the financial statements • Spendable Fund Balance Categories should be supported by actual plans approved by either the governing body, an appropriate officer, grant providers or enabling legislation. o Restricted Fund Balance At the end of each fiscal year, the Village will report “Restricted” fund balance for amounts that have applicable legal restrictions per GASB #54. In addition, encumbrances or funds restricted by enabling legislation will be reposted as “restricted”. o Committed Fund Balance Prior to the end of each fiscal year, the Village will report “Committed” fund balance for long-term loan receivables such as advances to other funds and similar accounts. o Assigned Fund Balance At the end of each fiscal year, the Village will report “Assigned” fund balance for capital improvements according to the Village’s Capital Improvement Plan. o Unassigned Fund Balance A minimum Unassigned Fund Balance equal to 35% and a maximum Unassigned Fund Balance equal to 75% should be maintained of total General Fund Expenditures. Should the actual amount designated for Unassigned Fund Balance fall below the desired minimum, the Village shall create a plan to restore the appropriate levels. Should the actual amount designated for Unassigned Fund Balance rise above the desired maximum, any excess funds will remain undesignated pending the Board’s final decision concerning transfer to another fund. It is the policy of the Village that such excess funds will be, by Board action, reported in the spendable category of this policy. Any budget revision that will result in the Unassigned Fund Balance dropping below the minimum level will require the approval of 2/3 vote of the Village Board. Page 43 of 54 • General Obligation (G.O.) Debt Limit The total principal amount outstanding of debt obligations carrying the G.O. pledge of the Village may not exceed an amount equal to five (5) percent of the Village’s equalized value (including any tax increments) as determined by the Wisconsin Department of Revenue. As identified in the “Affordability Targets” section of this policy, the Village has imposed on itself a more restrictive direct debt burden limitation of sixty (60) percent, which is equivalent to utilization of no more than three (3) percent of its statutorily allowed debt capacity. • Classifying Fund Balance Amounts When both restricted and unrestricted funds are available for expenditure, restricted funds should be spent first unless legal requirements disallow it. When committed, assigned and unassigned funds are available for expenditure, committed funds should be spent first, assigned funds second, and unassigned funds last, unless the Village Board has provided otherwise in its commitment or assignment actions. • Authority to Commit Funds The Village Board has the authority to set aside funds for a specific purpose. Any funds set aside as Committed Fund Balance requires the passage of an ordinance by a simple majority of the Board. The passage of an ordinance must take place prior to December 31st of the applicable fiscal year. If the actual amount of the commitment is not available by December 31st, the ordinance must state the process or formula necessary to calculate the actual amount as soon as information is available. • Authority to Assign Funds Upon passage of the Fund Balance Policy, authority is given to the Village Administrator to assign funds for specific purposes. Any funds set aside as Assigned Fund Balance must be reported to the municipalities’ governing board as soon as possible. The Village Board has the authority to remove or change the assignment of the funds with a simple majority vote. The Village Board has the authority to set aside funds with the intended use of a specific purpose. Any funds set aside as Assigned Fund Balance requires a simple majority vote and must be recorded in the minutes. The same action is required to change or remove the assignment. • Surplus Use At the end of each fiscal year, it is the intent of the Village to use all surpluses generated to meet the objectives of this policy. To this end, any surpluses realized in the general fund at year end shall be used first to meet fund balance policies as set forth above. If such fund balances are healthy, as determined by the Village Administrator, excess surplus will then be used for the following purposes, listed in priority order: o Capital Improvement After the Cash Flow and Contingency fund balance have been satisfactorily met, up to 60 percent of excess surplus may be set aside to provide the cash necessary to administer the Capital Improvement Fund. Prior to any funds being transferred, a simple majority of the Board must approve the allocation by resolution. (Additional surplus, above the afore mentioned 60 percent, may be allocated to Capital Improvement, however consideration for Retirement or Refinancing of Existing Debt should be made prior to exceeding that amount). o Retirement or Refinancing of Existing Debt Any excess surplus remaining after Capital Improvement has been met may be used to pay principal on existing debt obligations as approved by a simple majority of the Board via resolution. Page 44 of 54 o Variation from Surplus Use Policy If this policy does not properly address the current needs of the Village at the time of implementation, the Board may consider alternative uses of surplus funds by modifying this document via resolution, approved by a simple majority of the Board. • Periodic Review This policy will be reviewed annually by staff following each fiscal year audit or sooner at the direction of the Village Board. APPENDIX A DEFINITIONS: Fund Balance – The difference between assets and liabilities in governmental funds. The Fund Balance consists of five categories: 1- ‘Non-spendable’ and 4 - Spendable: ‘Restricted’, ‘Committed’, ‘Assigned’ and ‘Unassigned’. • Non-spendable Fund Balance – Describes the amount of a fund balance that cannot be spent because it is either not in spendable form or there is a legal or contractual requirement for the funds to remain intact. Examples include inventory, prepaid amounts, and land. • Spendable Fund Balance – Describes the amount of fund balance that is available for appropriation based on the constraints that control how specific amounts can be spent. Typically, a significant portion of a government’s spendable resources can be spent only for specified purposes. The following categories define the revenue source and the level of force of the constraint on spending. o Restricted Fund Balance – The restricted fund balance category includes the portion of the spendable fund balance that reflects constraints on spending because of legal restrictions stipulated by outside parties (e.g., encumbrances for goods or services with outside parties-creditors, grantors outstanding at the end of the year). Also, any legal restrictions based on state statutes or grant requirements placed on the use for specific purposes. Examples include debt service funds, grant funds and impact fees. o Committed Fund Balance – The committed fund balance classification includes the portion of the spendable fund balance that reflects constraints that the Village has imposed upon itself by a formal action of the Village Board (for example, an ordinance passed by a Village Board). This constraint must be imposed prior to year-end but the amount can be determined later. Examples include capital expenditures, construction, and improvements under contract. o Assigned Fund Balance – The assigned fund balance is the portion of the spendable fund balance that reflects funds intended to be used by the Village for specific purposes assigned by more informal operational plans (e.g., capital goods replacement - the constraint on use is not imposed by external parties or by formal Board action). In Village funds other than the general fund (capital improvement funds and debt service funds), assigned fund balance represents the amount that is not restricted or limited. Examples are capital projects or equipment purchases. o Unassigned Fund Balance – This is the residual classification for the Villages’ General Fund and includes all spendable amounts not contained in the other classifications and, therefore, not subject to any constraints. Unassigned amounts are available for any purpose. These are the current resources available for which there are no Village self- imposed limitations or set spending plan. Although there is generally no set spending Page 45 of 54 plan for the unassigned portion, there is a need to maintain a certain funding level. Unassigned fund balance is commonly used for emergency expenditures not previously considered. In addition, the resources classified as unassigned can be used to cover expenditures for revenues not yet received. Examples are funds held as working capital and for emergencies. Page 46 of 54 Village of Jackson Capital Asset Policy ($10,000 Threshold) PURPOSE: This Capital Asset Policy establishes uniform procedures for identifying, recording, safeguarding, depreciating, and disposing of capital assets owned by the Village of Jackson. The policy is intended to support accurate financial reporting, accountability, and stewardship of public assets. SCOPE: This policy applies to all Village departments, funds, and activities that acquire, use, maintain, transfer, or dispose of capital assets, including assets purchased, constructed, donated, leased when required to be capitalized, or otherwise acquired by the Village. CAPITALIZATION THRESHOLD: The Village shall capitalize assets that meet both of the following criteria: 1. The asset has an estimated useful life of more than one year; and 2. The asset has an individual cost or estimated value of $10,000 or more. Assets below the capitalization threshold shall generally be expensed in the period acquired, unless tracking is required for insurance, grant compliance, legal, operational, or internal control purposes. CAPITAL ASSET CATEGORIES: Capital assets may include, but are not limited to, the following categories: 1. Land and land improvements 2. Buildings and building improvements 3. Infrastructure, including roads, bridges, sidewalks, water, sewer, stormwater, and similar systems 4. Machinery and equipment 5. Vehicles 6. Technology equipment and software 7. Construction in progress VALUATION OF CAPITAL ASSETS: Capital assets shall be recorded at historical cost when available. Historical cost includes the purchase price and other costs necessary to place the asset into service, such as freight, installation, site preparation, professional fees, and similar directly related costs. If historical cost is not available, the Village shall use a reasonable documented estimate. Donated assets shall be recorded at their estimated acquisition value as of the date accepted by the Village. REPAIRS, MAINTENANCE, AND IMPROVEMENTS: Routine repairs and maintenance that preserve an asset in its normal operating condition shall be expensed. Costs that materially extend an asset’s useful life, increase its capacity, or significantly improve its efficiency or functionality shall be capitalized if the cost meets the Village’s $10,000 capitalization threshold. DEPRECIATION: Capital assets with finite useful lives shall be depreciated using the straight-line method over their estimated useful lives. Depreciation shall begin when the asset is placed in service. Land and construction in progress shall not be depreciated. Construction in progress shall be transferred to the appropriate capital asset category when the project is substantially complete and placed in service. Page 47 of 54 ESTIMATED USEFUL LIVES: The Village shall assign useful lives based on the nature of the asset, expected service life, manufacturer guidance, engineering estimates, accounting guidance, or other reasonable documentation. Asset Category General Useful Life Guidance Buildings and major improvements 20-50 years Infrastructure 20-50 years Machinery and equipment 5-20 years Vehicles 5-15 years Technology equipment and software 3-10 years Land Not depreciated Construction in progress Not depreciated DISPOSAL AND TRANSFERS: Capital asset disposals, retirements, trade-ins, sales, scrapping, or transfers shall be approved in accordance with Village procedures. When an asset is disposed of, the Village shall remove the asset cost and related accumulated depreciation from the capital asset records and recognize any gain or loss in accordance with applicable accounting procedures. Page 48 of 54 Taking the lead in Washington County STAFF MEMO Village of Jackson Public Works To: Brian Heckendorf, Village President Jen Heidtke, Village Administrator CC: Budget and Finance; Village Board From: Jack Straehler, Director of Public Works Subject: Pay Request #4 – 2026 Street Improvement Projects - Eagle Drive, Hawthorn Drive, Aspen Drive, and Linden Drive - Vinton Construction in the amount of $1,120,124.61 Meeting Date: October 13, 2026 – Budget and Finance Background and Analysis: This memo is to inform the Board of Pay Request # 4 from Vinton Construction in the amount of $1,120,124.61 for work completed on the 2026 Street Improvement Projects, which include Eagle Drive, Hawthorn Drive, Aspen Drive, and Linden Drive. The work has been reviewed and verified for accuracy and completion in accordance with the project contract documents and has been found to be acceptable. Funding for this payment will come from the following accounts: 600-00-56700-400-000 (Capital Projects Repairs/Construction - 54%) $604,867.29 300-00-17600-000-380 (Sewer Construction Work - 39%) $436,848.60 200-00-18600-395-000 (Water Construction Work - 7%) $78,408.72 If you have any questions, please let me know. JS Recommendation: Budget and Finance Committee recommends the Village Board approve Pay Request #4 for Vinton Construction in the amount of $ 1,120,124.61. Page 49 of 54 Cedarburg • Green Bay • Madison • Menomonie Community Infrastructure • Architecture • Environmental Services W61N497 Washington Avenue Cedarburg, WI 53012 262-204-2360 www.cedarcorp.com September 10, 2026 Village of Jackson N168 W20733 Main Street PO Box 637 Jackson, WI 53037 Attn: Mr. Jack Straehler II, Director of Public Works Subject: Contractor’s Application for Payment No. 4 Eagle Drive, Hawthorn Drive, Aspen Drive & Linden Drive Reconstruction 2026 Cedar Project No. 05789-0029 Dear Mr. Straehler: Enclosed for your use in payment to Vinton Construction Company in the amount of $1,120,124.61 is Contractor’s Application for Payment No. 4. Following your review and approval, please complete the application for payment forms within the areas reserved for the Owner. Thereafter, retain one copy for your recor ds, provide the second copy to the Contractor with payment and provide the third copy to our office. Should you have any questions, please feel free to contact me at our Cedarburg office. Sincerely, CEDAR CORPORATION Douglas T. Kroes Senior Construction Manager Enclosed: Contractor’s Application for Payment No. 4 Cc: Grant Manion, Vinton Construction Company Page 50 of 54 9/10/26 Page 51 of 54 Unit Price Progress Estimate B C D E F G H I J Quantity Amount Quantity Amount Quantity Amount Quantity Amount 100-01 1 LS $5,750.00 1 $5, 750.00 1 $5,750.00 100.0% 100-02 3790 LF $4.60 3300 $15,180.00 490 $2,254.00 3790 $17,434.00 100.0% 100-03 3805 SY $7.16 3805 $27,243.80 3805 $27,243.80 100.0% 100-04 7685 CY $26.97 3750 $101,137.50 3935 $106,126.95 7685 $207,264.45 100.0% 100-05 755 CY $24.00 755 $18,120.00 755 $18,120.00 100.0% 100-06 1685 SY $7.12 842 $5,995.04 842 $5,995.04 50.0% 100-07 795 TON $16.50 664.53 $10,964.75 664.53 $10,964.75 83.6% 100-08 7800 TON $16.50 3900 $64,350.00 3900 $64,350.00 7800 $128,700.00 100.0% 100-09 1660 TON $21.37 2381.3 $50,888.38 2,381.30 $50,888.38 143.5% 100-10 1755 TON $69.00 1203.05 $83,010.45 1203.05 $83,010.45 68.5% 100-11 1170 TON $65.90 799.9 $52,713.41 799.9 $52,713.41 68.4% 100-12 545 TON $98.20 100-13 10 SY $59.00 100-14 40 LF $50.00 100-15 5405 LF $18.55 3807 $70,619.85 1597 $29,624.35 5404 $100,244.20 100.0% 100-16 60 LF $45.00 100-17 23645 SF $6.80 14073 $95,696.40 14073 $95,696.40 59.5% 100-18 140 SF $8.20 100-19 50 SF $35.00 100-20 2605 SY $75.75 2565.55 $194,340.41 2565.55 $194,340.41 98.5% 100-21 8 CY $1,200.00 8 $9, 600.00 8 $9,600.00 100.0% 100-22 1 EA $200,000.00 0.65 $130,000.00 0.2 $40,000.00 0.85 $170,000.00 85.0% 100-23 885 LF $2.11 885 $1,867.35 885 $1,867.35 100.0% 100-24 40 LF $9.06 40 $362.40 40 $362.40 100.0% 100-25 30 EA $34.07 30 $1,022.10 30 $1,022.10 100.0% 100-26 6 EA $104.50 6 $627.00 6 $627.00 100.0% 100-27 10 EA $71.50 10 $715.00 10 $715.00 100.0% 100-28 27 EA $71.50 27 $1,930.50 27 $1,930.50 100.0% 100-29 11400 SY $7.01 5310 $37,223.10 5310 $37,223.10 46.6% 100-30 2700 SY $8.23 100-31 4 CY $500.00 100-32 2380 SY $2.00 100-33 1 LS $28,000.00 0.65 $18,200.00 0.2 $5,600.00 0.85 $23,800.00 85.0% 100-34 1 LS $3,500.00 100-35 2 EA $7,000.00 100-36 4492 LF $2.40 100-37 17 LF $16.00 100-38 12 LF $8.00 100-39 145 LF $10.75 100-40 675 LF $2.50 675 $1,687.50 675 $1,687.50 100.0% Curb Ramp Detectable Warning Field Natural Patina Concrete Driveway 7-Inch Concrete Surface Drains Mobilization Silt Fence Topsoil, Seed, Fertilizer, and Erosion Mat Temporary Ditch Checks Culvert Pipe Checks Inlet Protection Type A Inlet Protection Type B Inlet Protection Type C Sawing Asphalt HMA Pavement 3 LT 58-28 S HMA Pavement 4 LT 58-28 S Asphaltic Surface Driveways Asphaltic Flumes Concrete Curb & Gutter 18-Inch Type D Concrete Curb Pedestrian Concrete Sidewalk 4-Inch Concrete Sidewalk 6-Inch Clearing & Grubbing Removing Curb & Gutter Removing Concrete Driveways and Sidewalk Excavation Common Excavation Below Subgrade Pulverize and Relay Base Aggregate Dense 3/4-Inch Base Aggregate Dense 1 1/4-Inch Base Aggregate Dense 3-Inch Concrete Curb & Gutter 30-Inch Type D % Comp.Bid No. Description Previous Applications This Application Materials Stored Total Completed & Stored to Date (C+E+G) Contractor's Application 4 8/1/26 to 8/31/26 September 3, 2026 Eagle Drive, Hawthorn Drive, Aspen Drive, Linden Drive A Item Estimated Bid Quantity Unit Price Quantity Completed Project: Application Period: Application Number: Application Date: Topsoil, Seed, Fertilizer, and Mulch Riprap Medium w/ Geotextile Fabric Type HR Geotextile Fabric Type SAS Traffic Control Permanent Signing Rectangular Rapid Flashing Beacon (STA 67+18) Marking Line Epoxy 4-Inch Marking Stop Line Epoxy 18-Inch Marking Diagonal Epoxy 12-Inch Marking Crosswalk Epoxy Transverse Line 6-Inch 00 62 76 - 2 Page 52 of 54 Unit Price Progress Estimate B C D E F G H I J Quantity Amount Quantity Amount Quantity Amount Quantity Amount % Comp.Bid No. Description Previous Applications This Application Materials Stored Total Completed & Stored to Date (C+E+G) Contractor's Application 4 8/1/26 to 8/31/26 September 3, 2026 Eagle Drive, Hawthorn Drive, Aspen Drive, Linden Drive A Item Estimated Bid Quantity Unit Price Quantity Completed Project: Application Period: Application Number: Application Date: 100-41 1085 LF $3.00 1085 $3,255.00 1085 $3,255.00 100.0% 200-01 12 EA $400.00 4 $1,600.00 4 $1,600.00 33.3% 200-02 3 EA $400.00 3 $1,200.00 3 $1,200.00 100.0% 200-03 254 LF $30.00 237 $7,110.00 237 $7,110.00 93.3% 200-04 1 CY $400.00 1 $400.00 1 $400.00 100.0% 200-05 1 EA $300.00 1 $300.00 1 $300.00 100.0% 200-06 8 EA $400.00 8 $3,200.00 8 $3,200.00 100.0% 200-07 6 EA $520.00 5 $2,600.00 5 $2,600.00 83.3% 200-08 1 EA $1,840.00 1 $1, 840.00 1 $1,840.00 100.0% 200-09 196 LF $56.07 198 $11,101.86 198 $11,101.86 101.0% 200-10 907 LF $64.52 893 $57,616.36 893 $57,616.36 98.5% 200-11 681 LF $66.68 601 $40,074.68 601 $40,074.68 88.3% 200-12 291 LF $121.54 290.5 $35,307.37 290.5 $35,307.37 99.8% 200-13 98 LF $142.59 98 $13,973.82 98 $13,973.82 100.0% 200-14 70 LF $51.81 69 $3,574.89 69 $3,574.89 98.6% 200-15 1063 LF $52.10 1063 $55,382.30 1063 $55,382.30 100.0% 200-16 29 LF $57.68 29 $1,672.72 29 $1,672.72 100.0% 200-17 2807 LF $24.70 2917.1 $72,052.37 2917.1 $72,052.37 103.9% 200-18 151 LF $50.00 120 $6,000.00 120 $6,000.00 79.5% 200-19 15 EA $3,784.00 15 $56,760.00 15 $56,760.00 100.0% 200-20 7 EA $4,200.00 7 $29,400.00 7 $29,400.00 100.0% 200-21 3 EA $5,000.00 3 $15,000.00 3 $15,000.00 100.0% 200-22 7 EA $3,075.95 7 $21,531.65 7 $21,531.65 100.0% 200-23 2 EA $950.00 200-24 33 EA $100.00 36 $3,600.00 36 $3,600.00 109.1% 200-25 1 EA $150.00 1 $150.00 1 $150.00 100.0% 200-26 3 EA $250.00 2 $500.00 2 $500.00 66.7% 300-01 4 EA $2,000.00 4 $8, 000.00 4 $8,000.00 100.0% 300-02 3 EA $500.00 3 $1,500.00 3 $1,500.00 100.0% 300-03 40 LF $75.00 300-04 4 EA $815.00 4 $3,260.00 4 $3,260.00 100.0% 300-05 44 EA $528.00 44 $23,232.00 44 $23,232.00 100.0% 300-06 44 LF $115.76 29 $3,357.04 29 $3,357.04 65.9% 300-07 2 EA $3,000.00 4 $12,000.00 4 $12,000.00 200.0% 300-08 1 EA $3,734.00 1 $3, 734.00 1 $3,734.00 100.0% 300-09 4 EA $7,500.00 4 $30,000.00 4 $30,000.00 100.0% 300-10 1 EA $2,000.00 300-11 21 EA $200.00 4 $800.00 4 $800.00 19.0% 300-12 192 SF $5.00 400-01 12 EA $1,000.00 12 $12,000.00 12 $12,000.00 100.0% Hydrant Extension Adjusting Water Valves Polystyrene Insulation Sanitary Sewer Manhole Covers Type J-Special Manholes 5-FT Diameter w/ Casting Inlets Median 1 Grate w/ Casting Adjusting Inlet Covers Connect to Existing Sump Pump Discharge Catch Basins 2.5x3-FT w/ Casting Storm Sewer Pipe PVC 4-Inch - Trenched Storm Sewer Pipe HDPE 4-Inch - Directionally Drille Manholes 4-FT Diameter w/ Casting Storm Sewer Pipe Class III-A 12-Inch Storm Sewer Pipe Class III-A 15-Inch Storm Sewer Pipe HDPE 12-Inch Pipe Arch Corrugated Steel 24X18-Inch Storm Sewer Pipe Reinforced Concrete Class IV 12-I Storm Sewer Pipe Reinforced Concrete Class IV 15-I Storm Sewer Pipe Reinforced Concrete Horizontal E Storm Sewer Pipe Reinforced Concrete Horizontal E Abandoning Storm Sewer Apron Endwalls For Pipe Steel 12-Inch Connect to Existing Storm Sewer Lateral Apron Endwalls For Pipe Arch Steel 24X18-Inch Apron Endwalls For Culvert Pipe Reinforced Concre Apron Endwalls For Culvert Pipe Reinforced Concre Remove and Replace Water Service Curb Box Water Main PVC 6-Inch Water Gate Valve 6-Inch Water Gate Valve 8-Inch Hydrant Connect to Existing Storm Sewer Pipe Remove Hydrant Remove Gate Valve Remove Water Main Sawing Concrete Removing Small Pipe Culverts Removing Storm Sewer Structures Removing Storm Sewer Connect to Existing Water Main Fitting 00 62 76 - 3 Page 53 of 54 Unit Price Progress Estimate B C D E F G H I J Quantity Amount Quantity Amount Quantity Amount Quantity Amount % Comp.Bid No. Description Previous Applications This Application Materials Stored Total Completed & Stored to Date (C+E+G) Contractor's Application 4 8/1/26 to 8/31/26 September 3, 2026 Eagle Drive, Hawthorn Drive, Aspen Drive, Linden Drive A Item Estimated Bid Quantity Unit Price Quantity Completed Project: Application Period: Application Number: Application Date: 400-02 12 VF $436.00 12 $5,232.00 12 $5,232.00 100.0% 500-01 4218 LF $9.00 1660 $14,940.00 1140 $10,260.00 2800 $25,200.00 66.4% 500-02 1012 LF $15.00 500-03 4044 LF $1.10 500-04 3753 LF $2.00 500-05 15429 LF $2.75 500-06 23 EA $3,000.00 500-07 2 EA $3,000.00 500-08 1 EA $3,300.00 500-09 1 EA $2,500.00 500-10 23 EA $900.00 9 $8,100.00 9 $8,100.00 39.1% 500-11 3 EA $1,200.00 A1-01 2665 TON $16.50 A1-02 705 TON $66.80 A1-03 470 TON $71.00 A1-04 2080 LF $18.15 A2-01 1775 TON $16.50 1775 $29,287.50 1775 $29,287.50 100.0% A2-02 4010 SY $75.75 4010 $303,757.50 4010 $303,757.50 100.0% A2-03 2080 LF $18.65 2080 $38,792.00 2080 $38,792.00 100.0% $1,065,892.19 $1,134,763.11 $2,200,655.30 Base Aggregate Dense 1 1/4-Inch Concrete Pavement 8-Inch Concrete Curb & Gutter 30-Inch Type A HMA Pavement 4 LT 58-28 H Concrete Curb & Gutter 30-Inch Type D Furnish and Install Lighting Unit Type A Furnish and Install Lighting Unit Type B - Single Furnish and Install Lighting Unit Type B - Twin Electrical Service Meter Breaker Pedestal Special Quazite Pull Boxes 12X12X24-Inch Electrical Wire Lighting 4 AWG Reconstructing Sanitary Sewer Manhole Concrete Base Type 5 Tall Base Aggregate Dense 1 1/4-Inch HMA Pavement 3 LT 58-28 S TOTAL Conduit Rigid Nonmetallic 2-Inch Conduit Special 2-Inch Electrical Wire Lighting 12 AWG Electrical Wire Lighting 6 AWG 00 62 76 - 4 Page 54 of 54