Village Board — Agenda Packet

November 11, 2025 Village of Jackson - Village Board Meeting Agenda VILLAGE OF JACKSON VILLAGE BOARD MEETING AGENDA Tuesday, November 11, 2025 at 7:30 PM (or immediately following Budget and Finance Committee meeting) Jackson Municipal Complex Village Board Room N168W19851 Main Street Jackson, WI 53037 1. Call to Order and Roll Call 2. Pledge of Allegiance 3. Ceremonial Swearing In a. Motor Pump Operator - Curt Minter, Fire Department b. Lieutenant - Matt Grevenow, Fire Department 4. Public Hearings a. 2026 General Fund Budget 5. Village Citizen Comment on an Agenda Item (Please sign-in with the Clerk prior to speaking. Please note this is the Village Board's monthly 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.) 6. Consent Agenda a. Approval of Minutes for the Village Board Meeting of October 14, 2025 b. Approval of Minutes for the Special Village Board meeting of October 20, 2025 c. Letters of Support - Assembly Bill 443 / Senate Bill 470 7. Budget and Finance Committee a. Change Order #2 - Final - 2024 Wastewater Treatment Plant Tertiary Filters and UV Disinfection Project - J.H. Hassinger for a decrease in the amount of $8,470.66 b. Pay Request #18 - 2024 Wastewater Treatment Plant Tertiary Filters and UV Disinfection Project - J.H. Hassinger in the amount of $28,036.59 c. Pay Request #19 - Final - 2024 Wastewater Treatment Plant Tertiary Filters and UV Disinfection Project - J.H. Hassinger in the amount of $230,930.58 d. Pay Request #4 - 2025 Hickory Lane Reconstruction Project - Vinton Construction in the amount of $618,120.14 e. Reimbursement Request #15 - 2024 Wastewater Treatment Plant Tertiary Filters and UV Disinfection Project - Clean Water Fund Loan in the amount of $296,155.05 f. Authorization to Increase Sewer Utility Rates Effective January 1, 2026 g. Resolution #25-30 Establishing 2026 Fees h. Resolution #25-31 Adopting 2026 General Fund Budget i. Resolution #25-32 Adopting the 2026 Water Utility Budget Page 1 of 81 November 11, 2025 Village of Jackson - Village Board Meeting Agenda j. Resolution #25-33 Adopting the 2026 Sewer Utility Budget k. Resolution #25-34 Adopting the 2025 Tax Levy for the 2026 Budget 8. Personnel Committee a. Review of Job Description - Full-Time Deputy Treasurer b. Review of Job Description - Part-Time Evidence Room Manager 9. West Bend School District 10. Washington County Board Report 11. Greater Jackson Business Alliance 12. Mid-Moraine Municipal Association Report 13. Closed Session Pursuant to Wis. Stats. §19.85(1)(g) "Conferring with legal counsel for the governmental body who is rendering oral or written advice concerning strategy to be adopted by the body with respect to litigation in which it is or is likely to become involved". The closed session is for the following purpose: 1. To receive information regarding insurance liability claim 14. Reconvene into Open Session with Possible Action Related to the Subject of the Preceding Closed Session 15. 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 2 of 81 PROPOSED % CHANGE 2024 2025 2026 FROM ACTUAL BUDGET BUDGET 2025 BUDGET REVENUES TAXES 4,345,626 4,556,404 4,920,296 7.99% INTERGOVERNMENTAL 956,430 966,939 1,009,039 4.35% LICENSES AND PERMITS 507,425 398,892 326,461 -18.16% FORFEITURES AND PENALTIES 32,545 59,500 47,058 -20.91% PUBLIC CHARGES FOR SERVICES 67,705 43,550 44,008 1.05% MISCELLANEOUS REVENUES 424,931 254,554 145,279 -42.93% TOTAL REVENUES 6,334,662 6,279,839 6,492,141 3.38% EXPENDITURES GENERAL GOVERNMENT 751,539 1,075,161 969,261 -9.85% PUBLIC SAFETY 2,419,391 3,345,934 3,597,463 7.52% PUBLIC WORKS 1,204,650 1,353,938 1,354,888 0.07% CULTURE AND RECREATION 262,043 504,806 570,529 13.02% CAPITAL OUTLAY 683,241 TOTAL EXPENDITURES 5,320,864 6,279,839 6,492,141 3.38% TRANSFER TO OTHER FUNDS FIRE/EMS FUND 619,363 653,341 710,657 8.77% RECREATION FUND 261,021 264,508 284,871 7.70% TAX LEVY WITH TID INCREMENT 6,281,826 6,529,393 7,015,061 7.44% ASSESSED VALUE 940,914,346 1,280,767,200 1,335,954,400 4.31% TAX RATE PER THOUSAND 6.68 5.10 5.25 2.94% DEBT FIRE AND CAPITAL TOTAL GENERAL SERVICE RECREATION RESCUE PROJECTS SEWER WATER ALL FUND FUND FUND FUND FUND UTILITY UTILITY FUNDS BUDGET SUMMARY ALL FUNDS: TOTAL REVENUES 2026 5,496,609 2,164,624 733,471 1,839,603 340,368 2,409,700 1,970,292 14,954,667 TOTAL EXPENDITURES 2026 5,496,609 2,164,624 733,471 1,839,603 404,000 2,409,700 1,648,981 14,696,988 FUND BALANCE JANUARY 1, 2024 4,228,852 367,328 102,070 784,804 1,671,042 4,983,580 1,137,479 13,275,155 DECEMBER 31, 2024 4,440,117 930,153 119,549 976,733 4,026,882 5,065,841 1,297,855 16,857,130 2024 2025 2026 PERCENT TAX LEVY SUMMARY: ACTUAL ACTUAL PROPOSED CHANGE GENERAL FUND 4,058,981 4,267,404 4,640,295 14.32% DEBT SERVICE FUND 1,545,217 1,654,695 1,754,766 13.56% CAPITAL PROJECTS 184,000 141,862 321,119 74.52% 5,788,198 6,063,961 6,716,180 10.76% ESTIMATED INDEBTEDNESS AT DECEMBER 31, 2025 GENERAL OBLIGATION NOTES AND BONDS 24,128,586 IMPACT FEE BALANCE 10-20-2025: PARK 234,532 POLICE 149,123 FIRE 223,430 WATER UTILITY 101,101 SEWER 2,020,231 Published Public Notice There will be a Public Hearing on the 2026 General Fund Budget, on Tuesday, November 11, 2025 at 7:30 pm at the Jackson Municipal Complex, located at N168W19851 Main Street, in the Village of Jackson, WI. The entire 2026 Budget Detail may be viewed during regular working hours at the Jackson Administrative Offices before the Public Hearing. VILLAGE OF JACKSON 2026 GENERAL FUND BUDGET Page 3 of 81 PROPOSED % CHANGE 2024 2025 2026 FROM ACTUAL BUDGET BUDGET 2025 BUDGET REVENUES TAXES 4,345,626 4,556,404 4,920,296 7.99% INTERGOVERNMENTAL 956,430 966,939 1,009,039 4.35% LICENSES AND PERMITS 507,425 398,892 326,461 -18.16% FORFEITURES AND PENALTIES 32,545 59,500 47,058 -20.91% PUBLIC CHARGES FOR SERVICES 67,705 43,550 44,008 1.05% MISCELLANEOUS REVENUES 424,931 254,554 145,279 -42.93% TOTAL REVENUES 6,334,662 6,279,839 6,492,141 3.38% EXPENDITURES GENERAL GOVERNMENT 751,539 1,075,161 969,261 -9.85% PUBLIC SAFETY 2,419,391 3,345,934 3,597,463 7.52% PUBLIC WORKS 1,204,650 1,353,938 1,354,888 0.07% CULTURE AND RECREATION 262,043 504,806 570,529 13.02% CAPITAL OUTLAY 683,241 TOTAL EXPENDITURES 5,320,864 6,279,839 6,492,141 3.38% TRANSFER TO OTHER FUNDS FIRE/EMS FUND 619,363 653,341 710,657 8.77% RECREATION FUND 261,021 264,508 284,871 7.70% TAX LEVY WITH TID INCREMENT 6,281,826 6,529,393 7,015,061 7.44% ASSESSED VALUE 940,914,346 1,280,767,200 1,335,954,400 4.31% TAX RATE PER THOUSAND 6.68 5.10 5.25 2.94% DEBT FIRE AND CAPITAL TOTAL GENERAL SERVICE RECREATION RESCUE PROJECTS SEWER WATER ALL FUND FUND FUND FUND FUND UTILITY UTILITY FUNDS BUDGET SUMMARY ALL FUNDS: TOTAL REVENUES 2026 5,496,613 2,409,700 733,471 1,839,603 331,119 2,789,645 1,970,292 15,570,443 TOTAL EXPENDITURES 2026 5,496,613 2,409,700 733,471 1,839,603 404,000 2,041,367 1,648,981 14,573,735 FUND BALANCE JANUARY 1, 2024 4,228,852 367,328 102,070 784,804 1,671,042 4,983,580 1,137,479 13,275,155 DECEMBER 31, 2024 4,440,117 930,153 119,549 976,733 4,026,882 5,065,841 1,297,855 16,857,130 2024 2025 2026 PERCENT TAX LEVY SUMMARY: ACTUAL ACTUAL PROPOSED CHANGE GENERAL FUND 4,058,981 4,267,404 4,640,295 14.32% DEBT SERVICE FUND 1,545,217 1,654,695 1,754,766 13.56% CAPITAL PROJECTS 184,000 141,862 321,119 74.52% 5,788,198 6,063,961 6,716,180 10.76% ESTIMATED INDEBTEDNESS AT DECEMBER 31, 2025 GENERAL OBLIGATION NOTES AND BONDS 24,128,586 IMPACT FEE BALANCE 10-20-2025: PARK 234,532 POLICE 149,123 FIRE 223,430 WATER UTILITY 101,101 SEWER 2,020,231 There will be a Public Hearing on the 2026 General Fund Budget, on Tuesday, November 11, 2025 at 7:30 pm at the Jackson Municipal Complex, located at N168W19851 Main Street, in the Village of Jackson, WI. The entire 2026 Budget Detail may be viewed during regular working hours at the Jackson Administrative Offices before the Public Hearing. Corrected Public Notice VILLAGE OF JACKSON 2026 GENERAL FUND BUDGET Page 4 of 81 October 14, 2025 Village of Jackson - Village Board Meeting Minutes Page 1 of 5 VILLAGE OF JACKSON VILLAGE BOARD MEETING Tuesday, October 14, 2025 at 7:30 PM Minutes 1. Call to Order and Roll Call The meeting was called to order at 7:30 PM by Pres. Heckendorf. Members Present: Pres. Heckendorf, Tr. Emmrich, Tr. Engelhardt, Tr. Kruepke, Tr. Kurtz, and Tr. Wells Members Excused: None Members Absent: Tr. Olson Staff Present: Police Chief and Interim Administrator Ryan Vossekuil, Parks and Recreation Director Tyler Mentzel, Treasurer Darlene Smith, Public Works Director Jack Straehler, Fire Chief Aaron Swaney, and Clerk Jackie Schuh 2. Pledge of Allegiance The Pledge of Allegiance was recited by those who were in attendance. 3. Public Hearings a. Ordinance #25-11 to Re-zone Parcels: V3_018900C, V3_019300B and V3_019300A from M-2 General Manufa cturing District and Parcel V3_019300D from Planned Unit Development to I-1 Institutional and Public Service District in the Village of Jackson Pres. Heckendorf opened the floor for the public hearing at 7:31 PM. Nobody present spoke regarding the topic. Pres. Heckendorf closed the public hearing at 7:31 PM. 4. Village Citizen Comment on an Agenda Item (Please sign-in with the Clerk prior to speaking. Please note this is the Village Board's monthly 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.) None. 5. Consent Agenda a. Approval of Minutes for t he Joint Session - Special Village Board and Plan Commission Meeting of August 21, 2025 b. Approval of Minutes for Vil lage Board meeting of September 9, 2025 c. Review of 2026 Li cense Agreement to Farm Public Land - Loduha d. Review of Cl eaning Service Agreement - N&J Professional Cleaners, LLC e. Lett er for Proposed Fee Increase - Mid-Moraine Municipal Court f. Resoluti on #25-29 - Approving Changes to the Village of Jackson Urban Area Functional Classification System DRAFT Page 5 of 81 October 14, 2025 Village of Jackson - Village Board Meeting Minutes Page 2 of 5 The motion to approve items 5a through 5f on the consent agenda was made by Tr. Wells and seconded by Tr. Kruepke. Tr. Emmrich requested the following correction be made to the September 9, 2025, Village Board minutes: Add D. Olson's vote of 'aye' to item #8 roll call vote. Vote: 6 ayes, 0 nays. Motion carried. 6. Budget and Finance Committee a. Change Order #3 – 2025 Ridgeway Drive and Chestnut Court Reconstruction Project - Advanced Construction for an increase in the amount of $22,047.75 The motion to approve Change Order #3 for the 2025 Ridgeway Drive and Chestnut Court Reconstruction Project for Advanced Construction for an increase in the amount of $22,047.75 was made by Tr. Wells and seconded by Tr. Kruepke. Director Straehler reviewed items in the packet when asked for the reasons for the increase. Vote: 6 ayes, 0 nays. Motion carried. b. Change Order #1 - 2025 Hickory Lane Reconstruction Project - Vinton Construction for an Increase in the amount of $39,952.00 The motion to approve Change Order #1 for the 2025 Hickory Lane Reconstruction Project for Vinton Construction for an increase in the amount of $39,952.00 was made by Tr. Wells and seconded by Tr. Kruepke. Vote: 6 ayes, 0 nays. Motion carried. c. Change Order #2 - 2025 Hickory Lane Reconstruction Project - Vinton Construction for an Increase in the amount of $5,950.00 The motion to approve Change Order #2 for the 2025 Hickory Lane Reconstruction Project for Vinton Construction for an increase in the amount of $5,950.00 was made by Tr. Wells and seconded by Tr. Kruepke. Vote: 6 ayes, 0 nays. Motion carried. d. Pay Request #5 – 2025 Ridgeway Drive and Chestnut Court Reconstruction Project - Advanced Construction in the amount of $388,971.85 The motion to approve Pay Request #5 for the 2025 Ridgeway Drive and Chestnut Court Reconstruction Project for Advanced Construction in the amount of $388,971.85 was made by Tr. Wells and seconded by Tr. Kruepke. Director Straehler indicated that one more change order and one more pay request are anticipated for this project. Vote: 6 ayes, 0 nays. Motion carried. e. Pay Request #3 - 2025 Hickory Lane Reconstruction Project - Vinton Construction in the amount of $479,393.34 DRAFT Page 6 of 81 October 14, 2025 Village of Jackson - Village Board Meeting Minutes Page 3 of 5 The motion to approve Pay Request #3 for the 2025 Hickory Lane Reconstruction Project in the amount of $479,393.34 was made by Tr. Wells and seconded by Tr. Kruepke. Vote: 6 ayes, 0 nays. Motion carried. f. Letter of Credit Reduction - Morning Meadows Subdivision Phase 3 – Home Path Financial in the amount of $1,169,412.00 The motion to approve the Letter of Credit Reduction for the Morning Meadows Subdivision Phase 3 for Home Path Financial in the amount of $1,169,412.00 was made by Tr. Wells and seconded by Tr. Kruepke. Vote: 6 ayes, 0 nays. Motion carried. g. Letter of Credit Reduction - Morning Meadows Subdivision Phase 1 – Home Path Financial in the amount of $30,912.00 The motion to approve the Letter of Credit Reduction for the Morning Meadows Subdivision Phase 1 for Home Path Financial in the amount of $30,912.00, contingent upon verification that the original payment was received, was made by Pres. Heckendorf and seconded by Tr. Kruepke. Vote: 6 ayes, 0 nays. Motion carried. h. Developer's Agreement Amendment and Letter of Credit Exchange - Laurel Springs Addition #1 - Bielinski Homes The motion to approve the Developer's Agreement Amendment and Letter of Credit Exchange for Laurel Springs Addition #1 for Bielinski Homes was made by Pres. Heckendorf and seconded by Tr. Kruepke. Vote: 6 ayes, 0 nays. Motion carried. 7. Plan Commission a. Certified Survey Map for Parcels: V3_0188, V3_018900C, V3_019300A, V3_019300B, and V3_019300D - West Bend School District The motion to approve the Certified Survey Map for Parcels V3_0188, V3_018900C, V3_019300B, V3_019300A, and V3_019300D, for the West Bend School District was made by Tr. Wells and seconded by Tr. Emmrich. Police Chief and Interim Village Administrator Ryan Vossekuil noted the Certified Survey Map includes the changes recommended by the Engineer. Vote: 6 ayes, 0 nays. Motion carried. b. Ordinance #25-11 to Re-zone Parcels: V3_018900C, V3_019300B and V3_019300A from M-2 General Manufacturing District and Parcel V3_019300D from Planned Unit Development to I-1 Institutional and Public Service District in the Village of Jackson The motion to introduce Ordinance #25-11 to Rezone Parcels V3_018900C, V3_019300B and V3_019300Z from M-2 General Manufacturing District and Parcel V3_019300D from DRAFT Page 7 of 81 October 14, 2025 Village of Jackson - Village Board Meeting Minutes Page 4 of 5 Planned Unit Development to I-1 Institutional and Public Service District in the Village of Jackson was made by Pres. Heckendforf and seconded by Tr. Engelhardt. Votes: 6 ayes, 0 nays. Motion carried. The motion to suspend the rules for a second reading of Ordinance #25-11 was made by Pres. Heckendorf and seconded by Tr. Emmrich. A roll call vote was taken: Pres. Heckendorf: Aye Tr. Emmrich: Aye Tr. Engelhardt: Aye Tr. Kurtz: Aye Tr. Kruepke: Aye Tr. Wells: Aye Vote: 6 ayes, 0 nays. Motion carried. The motion to approve the second reading of Ordinance #25-11 was made by Pres. Heckendorf and seconded by Tr. Emmrich. Vote: 6 ayes, 0 nays. Motion carried. 8. West Bend School District West Bend School District Superintendent Jennifer Wimmer gave an update of school district projects. 9. Washington County Board Report Pres. Heckendorf read an update emailed to him from County Supervisor Mike Schwab. 10. Greater Jackson Business Alliance No report. 11. Mid-Moraine Municipal Association Report Tr. Kurtz stated the next meeting would be held in Jackson in January. 12. Closed Session Pursuant to Wis. Stats. §19.85(1)(c) "considering employment, promotion, compensation, or performance evaluation data of any public employee over which the Village has jurisdiction or exercises responsibility" and §19.85(1)(g) "Conferring with legal counsel for the governmental body who is rendering oral or written advice concerning strategy to be adopted by the body with respect to litigation in which it is or is likely to become involved". The closed session is for the following purposes: 1. To Receive Information Regarding Specific Employees DRAFT Page 8 of 81 October 14, 2025 Village of Jackson - Village Board Meeting Minutes Page 5 of 5 The motion to proceed into closed session pursuant to Wis. Stats. §19.85(1)(c) and §19.85(1)(g) was made by Pres. Heckendorf and seconded by Tr. Emmrich. A roll call vote was taken: Pres. Heckendorf: Aye Tr. Emmrich: Aye Tr. Engelhardt: Aye Tr. Kurtz: Aye Tr. Kruepke: Aye Tr. Wells: Aye Vote: 6 ayes, 0 nays. Motion carried. The meeting proceeded into closed session at 7:55 PM. Those present in the closed session were the Board members, Police Chief and Interim Administrator Ryan Vossekuill, Fire Chief Aaron Swaney, and Village Attorney Matt Parementier via video conference. 13. Reconvene into Open Session with Possible Action Related to the Subject of the Preceding Closed Session The motion to reconvene in open session was made by Pres. Heckendorf and seconded by Tr. Emmrich. Vote: 6 ayes, 0 nays. Motion carried. The meeting proceeded into open session at 8:33 PM. No action was taken on the closed session items. Vote: 6 ayes, 0 nays. Motion carried. 14. Adjourn The motion to adjourn the meeting was made by Tr. Emmrich and seconded by Tr. Engelhardt. Vote: 6 ayes, 0 nays. Motion carried. The meeting adjourned at 8:34 PM. Respectfully Submitted, Jacqueline Schuh Village Clerk Village of Jackson DRAFT Page 9 of 81 October 20, 2025 Village of Jackson - Village Board Special Meeting Minutes Page 1 of 3 VILLAGE OF JACKSON VILLAGE BOARD MEETING Monday, October 20, 2025 at 6:00 PM Minutes 1. Call to Order and Roll Call The meeting was called to order at 6:00 PM by Pres. Heckendorf. Members Present: Pres. Heckendorf, Tr. Emmrich, Tr. Engelhardt, Tr. Kruepke, Tr. Kurtz, and Tr. Wells Members Excused: Tr. Olson Members Absent: None Staff Present: Police Chief and Interim Administrator Ryan Vossekuil, Inspections and Zoning Director Collin Johnson, Parks and Recreation Director Tyler Mentzel, Treasurer Darlene Smith, Public Works Director Jack Straehler, Fire Chief Aaron Swaney, and Clerk Jackie Schuh 2. Pledge of Allegiance The Pledge of Allegiance was recited by those who were in attendance. 3. Presentations a. Review of Final Budget and Financial Management Plan with TID and Utilities Forecasting — Ehlers Financial Advisors, with Possible Discussion and Action Ariana Schmidt, representative of Ehlers Financial Advisors, provided a financial overview of the Village of Jackson. Included in her presentation was information on Tax Incremental Districts, the proposed 2026 Operational Budget, historical data for the water and sewer utilities, the status of the Full Rate Case currently before the Public Service Commission, and forecasting based on the resulting data. The motion to direct staff to publish a budget summary for a public hearing on November 11, 2025, was made by Pres. Heckendorf and seconded by Tr. Kurtz. Vote: 6 ayes, 0 nays. Motion carried. 4. Public Hearing a. Conditional Use and Site Plan Review — Parcels V3_0188, V3_018900C, V3_019300A, V3_019300B and V3_019300D located at W204N16700 Jackson Drive – West Bend School District Pres. Heckendorf opened the floor for the public hearing at 6:35 PM. Nobody present wished to speak on this topic. Pres. Heckendorf closed the public hearing at 6:36 PM. t, Tr. Kruet, Tr. K Ryan Vossekuil, Inspections andRyan Vossekuil, Inspec ion Director Tyler Mentzel, Treasion Director Tyler Mentzel, T ehler, Fire Chief Aaron Swaney, aehler, Fire Chief Aaron Swaney, ited by those who were in attendad by those who were in atte udget and Financial Management udget and Financial Man Ehlers Financial Advisors, with PoEhlers Financial Advisors , representative of Ehlers Financia representative of Ehlers Financ e of Jackson. Included in her presJackson. Included in her pres the proposed 2026 Operational Bued 2026 Operational Bu s, the status of the Full Rate Case s, the status of the Full casting based on the resulting datacasting based on the resultin The motion to direct staff to pubThe motion to direct staff to pub 25, was made by Pres. Hec25, was made by Pres. yes, 0 nays. Myes, 0 nays. M Page 10 of 81 October 20, 2025 Village of Jackson - Village Board Special Meeting Minutes Page 2 of 3 5. Plan Commission a. Conditional Use and Site Plan Review — Parcels V3_0188, V3_018900C, V3_019300A, V3_019300B and V3_019300D located at W204N16700 Jackson Drive – West Bend School District The motion to approve the Conditional Use and Site Plan for Parcels V3_0188, V3_018900C, V3_019300A, V3_019300B, and V3_019300D located at W204N16700 Jackson Drive, subject to items 1-6 in the memo, was made by Tr. Wells and seconded by Tr. Kruepke. Attorney Parmentier suggested the motion contain the following language: Motion to approve the Conditional Use and Site Plan for Parcels V3_0188, V3_018900C, V3_019300A, V3_019300B, and V3_019300D located at W204N16700 Jackson Drive, authorizing staff to make non-material amendments to the development agreement, and subject to the following six conditions: 1. Recording of the updated Certified Survey Map with the Washington County Register of Deeds. 2. The execution of a definitive Development Agreement for the use of the subject property as a school, which development agreement shall include such terms and conditions as determined by the Village Board, including adequate provisions for the inspection, acceptance, and financial security for any improvements to be dedicated to the Village as well as traffic, parking, and pedestrian accommodations as determined by the Village Board. 3. Review and approval of the completed Stormwater Management Plan, including the execution and recording of a post-construction stormwater management plan for the property. 4. The location of the west vehicle lane shall be reconfigured to remove the encroachment from the 25-foot setback area as indicated in the Consulting Engineers comments included in the Staff Memo. 5. Prior to the issuance of any permits, the developer/owner must reimburse the Village for any charge-back fees and other related charges that may be outstanding. 6. The developer/owner is solely responsible for ensuring the proposed project complies with any private restrictions (e.g., covenants) and easements that may apply to the subject property. Tr. Wells, seconded by Tr. Kruepke, amended the motion as suggested by Attorney Parmentier. Vote: 6 ayes, 0 nays. Motion carried. 6. Adjourn The motion to adjourn the meeting was made by Tr. Emmrich and seconded by Tr. Engelhardt. Vote: 6 ayes, 0 nays. Motion carried. The meeting adjourned at 6:48 PM. Respectfully Submitted, DRAFT guagguag els V3_0188, V3els V3_ W204N16700 Jackson W204N1670 e development agreement, adevelopment ag Map with the Washington County Map with the Washington Coun ment Agreement for the use of theent Agreement for ent agreement shall include such ement shall llage Board, including adequate pllage Board, includin ncial security for any improvemenncial security for any impr king, and pedestrian accommodat, and pedestrian accommod l of the completed Stormwater Mapleted Stormwater Ma ding of a post-construction stormwding of a post-constructio n of the west vehicle lane shall be n of the west vehicle lane shall -foot setback area as indicated in tfoot setback area as indicated in in the Staff Memo.Staff Memo. or to the issuance of any permits, tto the issuance of any charge-back fees and other reany charge-back fees an 6. The developer/owner is solely r6. The developer/owner is sole with any private restrictions (e.with any private restrictions (e property.prop ells, seconded by Trells, seconded by T er.er. nn Page 11 of 81 October 20, 2025 Village of Jackson - Village Board Special Meeting Minutes Page 3 of 3 Jacqueline Schuh Village Clerk Village of Jackson DRAFT Page 12 of 81 Taking the lead in Washington County. www.villageofjacksonwi.gov November 11, 2025 Jerry Deschane jdeschane@lwm-info.org Toni Herkert therkert@lwm-info.org Re: Support for Assembly Bill 443 (Senate Bill 470) – Municipal Court Fee Adjustment Dear League of Wisconsin Municipalities, On October 8, 2025, Assembly Bill 443 (companion Senate Bill 470), relating to increasing the maximum municipal fee for court costs collectible in municipal court actions, was heard before the Assembly Committee on Local Government. Under current law, with certain exceptions, a municipal judge must collect a fee of not less than $15 and not more than $38 for each separate matter before the court. This fee applies whether the case involves a default of appearance, a plea of guilt or no contest, the issuance of a warrant or summons, or a contested trial. State law further requires that $5 from each fee collected be remitted monthly by the municipal treasurer to the Secretary of Administration for deposit into the state’s general fund, with the remaining balance retained by the municipality for local use. Assembly Bill 443 (Senate Bill 470) proposes to increase the maximum allowable fee from $38 to $48 per matter. This modest adjustment would help offset the growing fiscal pressures faced by municipal courts across Wisconsin due to rising operational costs. The current fee structure no longer adequately covers expenditures associated with providing essential court services. The proposed increase would help ensure the continued financial sustainability of municipal courts and their ability to serve local communities effectively. The Village of Jackson strongly supports Assembly Bill 443 (Senate Bill 470). Sincerely, Brian J. Heckendorf Village President Village of Jackson N168W19851 Main Street Jackson, WI 53037 Phone: 262-677-9001 Fax: 262-677-1710 Page 13 of 81 Taking the lead in Washington County. www.villageofjacksonwi.gov November 11, 2025 Rick Gundrum State of Wisconsin Representative Rep.gundrum@legis.wisconsin.gov Re: Support for Assembly Bill 443 (Senate Bill 470) – Municipal Court Fee Adjustment Dear Representative Gundrum, On October 8, 2025, Assembly Bill 443 (companion Senate Bill 470), relating to increasing the maximum municipal fee for court costs collectible in municipal court actions, was heard before the Assembly Committee on Local Government. Under current law, with certain exceptions, a municipal judge must collect a fee of not less than $15 and not more than $38 for each separate matter before the court. This fee applies whether the case involves a default of appearance, a plea of guilt or no contest, the issuance of a warrant or summons, or a contested trial. State law further requires that $5 from each fee collected be remitted monthly by the municipal treasurer to the Secretary of Administration for deposit into the state’s general fund, with the remaining balance retained by the municipality for local use. Assembly Bill 443 (Senate Bill 470) proposes to increase the maximum allowable fee from $38 to $48 per matter. This modest adjustment would help offset the growing fiscal pressures faced by municipal courts across Wisconsin due to rising operational costs. The current fee structure no longer adequately covers expenditures associated with providing essential court services. The proposed increase would help ensure the continued financial sustainability of municipal courts and their ability to serve local communities effectively. The Village of Jackson strongly supports Assembly Bill 443 (Senate Bill 470). Sincerely, Brian J. Heckendorf Village President Village of Jackson N168W19851 Main Street Jackson, WI 53037 Phone: 262-677-9001 Fax: 262-677-1710 Page 14 of 81 Taking the lead in Washington County STAFF MEMO Village of Jackson Public Works To: Brian Heckendorf, Village President Jen Heidtke, Village Administrator CC: Board of Public Works; Budget and Finance; Village Board From: Jack Straehler, Director of Public Works Subject: Change Order #2 - Final - 2024 Wastewater Treatment Plant Tertiary Filters and UV Disinfection Project - J.H. Hassinger for a decrease in the amount of $8,470.66 Meeting Date: October 28, 2025 – Board of Public Works Background and Analysis: This memo is to inform the Board of Change Order #2 related to the 2024 Wastewater Treatment Plant Tertiary Filter and UV Disinfection Project. This change order reflects necessary modifications identified during construction. A breakdown of the changes is provided below: Increases: • $9,489.90 – For three work change directives including: o Additional wiring for chemical feed systems o Additional piping for tertiary filter chemicals o Additional paving on the east side of the new filter building • $9,907.54 – To extend the UV structure to provide coverage over control panels • $4,980.00 – For the installation of a polymer sensor Reductions: • ($1,366.20) – Correction of an incorrect contractor markup • ($1,224.00) – For 364 square feet of concrete sidewalk not installed • ($30,257.50) – Elimination of items not required, including: o Soil testing o Extra electrical utility work o Extra gas utility work o Polymer chemical tote o Miscellaneous equipment The total Change Order is for a reduction of $8,470.66. Funding for this Change Order will come from Account Number: 300-00-17600-000-380 (Sewer – Construction Work) Please let me know if you have any questions or require further details. JS Recommendation: Board of Public Works recommends the Budget and Finance Committee and Village Board approve Change Order #2 for a decrease in the amount of $8,470.66 to J.H. Hassinger. Page 15 of 81 Page 16 of 81 Page 17 of 81 Taking the lead in Washington County STAFF MEMO Village of Jackson Public Works To: Brian Heckendorf, Village President Jen Heidtke, Village Administrator CC: Board of Public Works; Budget and Finance; Village Board From: Jack Straehler, Director of Public Works Subject: Pay Request #18 - 2024 Wastewater Treatment Plant Tertiary Filters and UV Disinfection Project - J.H. Hassinger in the amount of $28,036.59 Meeting Date: October 28, 2025 – Board of Public Works Background and Analysis: This memo is to inform the Board of Pay Request #18 from J.H. Hassinger in the amount of $28,036.59 for work completed on the Wastewater Treatment Plant Tertiary Filters and UV Disinfection project. The work has been reviewed and verified for accuracy and completion in accordance with the project contract documents and schedule. Funding for this payment will come from Account Number: 300-00-17600-000-380 (Sewer Construction Work) If you have any questions, please let me know. JS Recommendation: Board of Public Works recommends the Budget and Finance Committee and Village Board approve Pay Request #18 for J.H. Hassinger in the amount of $28,036.59. Page 18 of 81 Page 19 of 81 Page 20 of 81 Page 21 of 81 Page 22 of 81 Taking the lead in Washington County STAFF MEMO Village of Jackson Public Works To: Brian Heckendorf, Village President Jen Heidtke, Village Administrator CC: Board of Public Works; Budget and Finance; Village Board From: Jack Straehler, Director of Public Works Subject: Pay Request #19 - Final - 2024 Wastewater Treatment Plant Tertiary Filters and UV Disinfection Project - J.H. Hassinger in the amount of $230,930.58 Meeting Date: October 28, 2025 – Board of Public Works Background and Analysis: This memo is to inform the Board of Pay Request #19 from J.H. Hassinger in the amount of $230,930.58 for work completed on the Wastewater Treatment Plant Tertiary Filters and UV Disinfection project. The work has been reviewed and verified for accuracy and completion in accordance with the project contract documents and schedule. Funding for this payment will come from Account Number: 300-00-17600-000-380 (Sewer Construction Work) If you have any questions, please let me know. JS Recommendation: Board of Public Works recommends the Budget and Finance Committee and Village Board approve Pay Request #18 for J.H. Hassinger in the amount of $230,930.58. Page 23 of 81 Page 24 of 81 Page 25 of 81 Page 26 of 81 Page 27 of 81 Taking the lead in Washington County STAFF MEMO Village of Jackson Public Works To: Brian Heckendorf, Village President Jen Heidtke, Village Administrator CC: Board of Public Works; Budget and Finance; Village Board From: Jack Straehler, Director of Public Works Subject: Pay Request #4 – 2025 Hickory Lane Reconstruction Project - Vinton Construction in the amount of $618,120.14 Meeting Date: October 28, 2025 – Board of Public Works Background and Analysis: This memo is to inform the Board of Pay Request #4 from Vinton Construction in the amount of $618,120.14 for work completed on the Hickory Lane Reconstruction Project. The work has been reviewed and verified for accuracy and completion in accordance with the project contract documents and schedule. Funding for this payment will come from Account Numbers: 600-00-56700-400-000 (Capital Projects Repairs/Construction) $206,040.04 300-00-17600-000-380 (Sewer Construction Work) $206,040.05 200-00-18600-395-000 (Water Construction Work) $206,040.05 If you have any questions, please let me know. JS Recommendation: Board of Public Works recommends the Budget and Finance Committee and Board approve Pay Request #4 for Vinton Construction in the amount of $618,120.14. Page 28 of 81 October 16, 2025 Village of Jackson W194 N16660 Eagle Drive Jackson, WI 53037 Attention: Jack Straehler Director of Public Works Subject: Project: VOJ 25-01 Hickory Lane Reconstruction Pay Request #4 Dear Mr. Straehler: Enclosed you will find Pay Request #4 for the Hickory Lane Reconstruction project in the Village of Jackson. The total amount, due to the contractor, included a retainage reduction to not exceed the maximum retainage. This is per Article 6.02.A.1 Progress Payments; Retainage, of Contract Document 00500, Agreement: Work completed, Pay Request #4 = $610,614.52 Retainage Reduction, Pay Request #4 = $7,505.62 Amount due to Contractor, Pay Request #4 = $618,120.14 If you have any questions or comments, please contact me at (262) 343-0351. Sincerely, Ethan Wedemayer Project Inspector Gremmer & Associates, Inc. Page 29 of 81 10/16/2025 $618,120.14 Page 30 of 81 Page 1 of 4Unit Cost Breakdown Project: Jackson Hickory Lane VOJ-25-01 Contractor: Vinton Construction Company Application Date: 10/16/25 VCC Job# 25057 Payment Application #: 4 REVISED ITEM DESCRIPTION OF WORK Scheduled Vs. Percent NO. Actual Complete Quantity UOM Unit Price Amount Quantity Amount Quantity Amount Quantity Amount Add(Deduct) Section 100 Roadway Items 1 100-01 Clearing & Grubbing 1 LS $ 10,000.00 $ 10,000.00 1.00 10,000.00$ - -$ 1.00 10,000.00$ -$ 100.0% 2 100-02 Removing Curb & Gutter 665 LF $ 5.00 $ 3,325.00 538.00 2,690.00$ 127.00 635.00$ 665.00 3,325.00$ -$ 100.0% 3 100-03 Removing Concrete Driveways and Sidewalk 740 SY $ 6.30 $ 4,662.00 589.00 3,710.70$ 14.00 88.20$ 603.00 3,798.90$ 863.10$ 81.5% 4 100-04 Removing Guardrail 311 LF $ 2.00 $ 622.00 311.00 622.00$ - -$ 311.00 622.00$ -$ 100.0% 5 100-05 Excavation Common 7,315 CY $ 24.09 $ 176,218.35 3,657.50 88,109.18$ 3,657.50 88,109.18$ 7,315.00 176,218.35$ -$ 100.0% 6 100-06 Excavation Below Subgrade 1,508 CY $ 18.25 $ 27,521.00 - -$ - -$ - -$ 27,521.00$ 0.0% 7 100-07 Base Aggregate Dense 3/4-Inch 470 TON $ 34.20 $ 16,074.00 198.00 6,771.60$ 186.00 6,361.20$ 384.00 13,132.80$ 2,941.20$ 81.7% 8 100-08 Base Aggregate Dense 1 1/4-Inch 8,475 TON $ 16.55 $ 140,261.25 4,970.00 82,253.50$ 2,528.00 41,838.40$ 7,498.00 124,091.90$ 16,169.35$ 88.5% 9 100-09 Base Aggregate Dense 3-Inch 3,320 TON $ 19.47 $ 64,640.40 - -$ - -$ - -$ 64,640.40$ 0.0% 10 100-10 Concrete Driveway 7-Inch 115 SY $ 72.00 $ 8,280.00 125.00 9,000.00$ - -$ 125.00 9,000.00$ (720.00)$ 108.7% 11 100-11 Drilled Tie Bars 52 EA $ 10.00 $ 520.00 39.00 390.00$ - -$ 39.00 390.00$ 130.00$ 75.0% 12 100-12 HMA Pavement 3 LT 58-28 S 2,615 TON $ 65.80 $ 172,067.00 - -$ 1,835.00 120,743.00$ 1,835.00 120,743.00$ 51,324.00$ 70.2% 13 100-13 HMA Pavement 4 LT 58-28 S 1,745 TON $ 71.80 $ 125,291.00 - -$ 1,405.00 100,879.00$ 1,405.00 100,879.00$ 24,412.00$ 80.5% 14 100-14 Asphaltic Surface Driveways 9 TON $ 120.00 $ 1,080.00 - -$ 11.00 1,320.00$ 11.00 1,320.00$ (240.00)$ 122.2% 15 100-15 Concrete Curb & Gutter 24-Inch 335 LF $ 33.75 $ 11,306.25 157.00 5,298.75$ - -$ 157.00 5,298.75$ 6,007.50$ 46.9% 16 100-16 Concrete Curb & Gutter 30-Inch Type D 835 LF $ 33.75 $ 28,181.25 498.00 16,807.50$ - -$ 498.00 16,807.50$ 11,373.75$ 59.6% 17 100-17 Concrete Sidewalk 4-Inch 9,580 SF $ 6.50 $ 62,270.00 7,544.00 49,036.00$ - -$ 7,544.00 49,036.00$ 13,234.00$ 78.7% 18 100-18 Concrete Sidewalk 6-Inch 965 SF $ 7.50 $ 7,237.50 1,048.00 7,860.00$ - -$ 1,048.00 7,860.00$ (622.50)$ 108.6% 19 100-19 Curb Ramp Detectable Warning Field Natural Patina 190 SF $ 28.00 $ 5,320.00 150.00 4,200.00$ - -$ 150.00 4,200.00$ 1,120.00$ 78.9% 20 100-20 Mobilization 1 EA $ 95,500.00 $ 95,500.00 0.75 71,625.00$ 0.10 9,550.00$ 0.85 81,175.00$ 14,325.00$ 85.0% 21 100-21 Silt Fence 3,515 LF $ 2.05 $ 7,205.75 3,435.00 7,041.75$ - -$ 3,435.00 7,041.75$ 164.00$ 97.7% 22 100-22 Temporary Ditch Checks 72 LF $ 8.00 $ 576.00 72.00 576.00$ - -$ 72.00 576.00$ -$ 100.0% 23 100-23 Culvert Pipe Checks 42 EA $ 25.00 $ 1,050.00 4.00 100.00$ - -$ 4.00 100.00$ 950.00$ 9.5% 24 100-24 Inlet Protection Type B 20 EA $ 70.00 $ 1,400.00 20.00 1,400.00$ - -$ 20.00 1,400.00$ -$ 100.0% 25 100-25 Inlet Protection Type C 25 EA $ 73.00 $ 1,825.00 25.00 1,825.00$ - -$ 25.00 1,825.00$ -$ 100.0% 26 100-26 Topsoil, Seed, Fertilizer, and Mulch 10,000 SY $ 6.59 $ 65,900.00 - -$ - -$ - -$ 65,900.00$ 0.0% Previous Request This Request To Date Scheduled- Work Completed Total Completed/Stored Page 31 of 81 Page 2 of 4Unit Cost Breakdown Project: Jackson Hickory Lane VOJ-25-01 Contractor: Vinton Construction Company Application Date: 10/16/25 VCC Job# 25057 Payment Application #: 4 REVISED ITEM DESCRIPTION OF WORK Scheduled Vs. Percent NO. Actual Complete Quantity UOM Unit Price Amount Quantity Amount Quantity Amount Quantity Amount Add(Deduct) Previous Request This Request To Date Scheduled- Work Completed Total Completed/Stored 27 100-27 Topsoil, Seed, Fertilizer, and Erosion Mat 1,100 SY $ 9.99 $ 10,989.00 - -$ - -$ - -$ 10,989.00$ 0.0% 28 100-28 Riprap Medium w/ Geotextile Fabric Type HR 30 CY $ 120.00 $ 3,600.00 30.00 3,600.00$ 15.00 1,800.00$ 45.00 5,400.00$ (1,800.00)$ 150.0% 29 100-29 Geotextile Fabric Type SAS 4,524 SY $ 1.75 $ 7,917.00 - -$ - -$ - -$ 7,917.00$ 0.0% 30 100-30 Traffic Control 1 LS $ 6,000.00 $ 6,000.00 0.75 4,500.00$ 0.10 600.00$ 0.85 5,100.00$ 900.00$ 85.0% 31 100-31 Permanent Signing 1 LS $ 2,300.00 $ 2,300.00 - -$ - -$ - -$ 2,300.00$ 0.0% 32 100-32 Marking Line Epoxy 4-Inch 13,795 LF $ 0.63 $ 8,690.85 - -$ - -$ - -$ 8,690.85$ 0.0% 33 100-33 Marking Stop Line Epoxy 18-Inch 150 LF $ 13.50 $ 2,025.00 - -$ - -$ - -$ 2,025.00$ 0.0% 34 100-34 Marking Crosswalk Epoxy Transverse Line 6-Inch 725 LF $ 10.50 $ 7,612.50 - -$ - -$ - -$ 7,612.50$ 0.0% 35 100-35 Sawing Asphalt 468 LF $ 4.00 $ 1,872.00 483.00 1,932.00$ - -$ 483.00 1,932.00$ (60.00)$ 103.2% 36 100-36 Sawing Concrete 124 LF $ 5.00 $ 620.00 74.00 370.00$ - -$ 74.00 370.00$ 250.00$ 59.7% 37 100-37 Remove Fallen Trees from Cedar Creek 1 LS $ 5,000.00 $ 5,000.00 1.00 5,000.00$ - -$ 1.00 5,000.00$ -$ 100.0% Section 200 Storm Sewer Items 38 200-01 Removing Manholes 20 EA $ 515.00 $ 10,300.00 5.00 2,575.00$ 1.00 515.00$ 6.00 3,090.00$ 7,210.00$ 30.0% 39 200-02 Removing Inlets 13 EA $ 305.00 $ 3,965.00 23.00 7,015.00$ 3.00 915.00$ 26.00 7,930.00$ (3,965.00)$ 200.0% 40 200-03 Removing Storm Sewer 3,207 LF $ 29.00 $ 93,003.00 2,410.00 69,890.00$ 438.00 12,702.00$ 2,848.00 82,592.00$ 10,411.00$ 88.8% 41 200-04 Abandoning Storm Sewer 40 CY $ 255.00 $ 10,200.00 40.00 10,200.00$ - -$ 40.00 10,200.00$ -$ 100.0% 42 200-05 Apron Endwalls for Culvert Pipe Reinforced Concrete 15-Inch 2 EA $ 1,225.00 $ 2,450.00 - -$ 2.00 2,450.00$ 2.00 2,450.00$ -$ 100.0% 43 200-06 Apron Endwalls for Culvert Pipe Reinforced Concrete 18-Inch 1 EA $ 1,515.00 $ 1,515.00 - -$ 1.00 1,515.00$ 1.00 1,515.00$ -$ 100.0% 44 200-07 Apron Endwalls for Culvert Pipe Reinforced Concrete 24-Inch W/ Pipe Grate 1 EA $ 3,565.00 $ 3,565.00 1.00 3,565.00$ - 1.00 3,565.00$ -$ 100.0% 45 200-08 Apron Endwalls for Culvert Pipe Reinforced Concrete 60-Inch 1 EA $ 4,060.00 $ 4,060.00 - -$ 1.00 4,060.00$ 1.00 4,060.00$ -$ 100.0% 46 200-09 Apron Endwalls for Culvert Pipe Reinforced Concrete Horizontal Elliptical 38x60-Inch W/ Pipe Grate 1 EA $ 6,545.00 $ 6,545.00 1.00 6,545.00$ - -$ 1.00 6,545.00$ -$ 100.0% 47 200-10 Concrete Masonry Endwall 1 EA $ 17,678.00 $ 17,678.00 -$ 1.00 17,678.00$ 1.00 17,678.00$ -$ 100.0% 48 200-11 Storm Sewer Pipe Reinforced Concrete Class III 42- Inch 310 LF $ 194.50 $ 60,295.00 310.00 60,295.00$ - -$ 310.00 60,295.00$ -$ 100.0% 49 200-12 Storm Sewer Pipe Reinforced Concrete Class III 48- Inch 325 LF $ 240.00 $ 78,000.00 295.00 70,800.00$ - -$ 295.00 70,800.00$ 7,200.00$ 90.8% 50 200-13 Storm Sewer Pipe Reinforced Concrete Class III 60- Inch 60 LF $ 356.95 $ 21,417.00 - -$ 60.00 21,417.00$ 60.00 21,417.00$ -$ 100.0% 51 200-14 Storm Sewer Pipe Reinforced Concrete Class IV 12- Inch 34 LF $ 84.00 $ 2,856.00 33.00 2,772.00$ - -$ 33.00 2,772.00$ 84.00$ 97.1% Page 32 of 81 Page 3 of 4Unit Cost Breakdown Project: Jackson Hickory Lane VOJ-25-01 Contractor: Vinton Construction Company Application Date: 10/16/25 VCC Job# 25057 Payment Application #: 4 REVISED ITEM DESCRIPTION OF WORK Scheduled Vs. Percent NO. Actual Complete Quantity UOM Unit Price Amount Quantity Amount Quantity Amount Quantity Amount Add(Deduct) Previous Request This Request To Date Scheduled- Work Completed Total Completed/Stored 52 200-15 Storm Sewer Pipe Reinforced Concrete Class IV 15- Inch 61 LF $ 84.50 $ 5,154.50 33.00 2,788.50$ 22.00 1,859.00$ 55.00 4,647.50$ 507.00$ 90.2% 53 200-16 Storm Sewer Pipe Reinforced Concrete Class IV 18- Inch 207 LF $ 89.60 $ 18,547.20 202.00 18,099.20$ - -$ 202.00 18,099.20$ 448.00$ 97.6% 54 200-17 Storm Sewer Pipe Reinforced Concrete Class IV 24- Inch 43 LF $ 135.00 $ 5,805.00 44.00 5,940.00$ - -$ 44.00 5,940.00$ (135.00)$ 102.3% 55 200-18 Storm Sewer Pipe Reinforced Concrete Class IV 48- Inch 242 LF $ 278.00 $ 67,276.00 228.00 63,384.00$ - -$ 228.00 63,384.00$ 3,892.00$ 94.2% 56 200-19 Storm Sewer Pipe Reinforced Concrete Horizontal Elliptical Class HE-IV 38x60-Inch 426 LF $ 357.00 $ 152,082.00 420.00 149,940.00$ - -$ 420.00 149,940.00$ 2,142.00$ 98.6% 57 200-20 Storm Sewer Pipe Class III-A 12-Inch 186 LF $ 87.35 $ 16,247.10 190.00 16,596.50$ - -$ 190.00 16,596.50$ (349.40)$ 102.2% 58 200-21 Storm Sewer Pipe Class III-A 15-Inch 188 LF $ 76.30 $ 14,344.40 165.00 12,589.50$ 33.00 2,517.90$ 198.00 15,107.40$ (763.00)$ 105.3% 59 200-22 Storm Sewer Pipe Class III-A 18-Inch 152 LF $ 90.85 $ 13,809.20 28.00 2,543.80$ 109.00 9,902.65$ 137.00 12,446.45$ 1,362.75$ 90.1% 60 200-23 Storm Sewer Pipe Class III-A 24-Inch 506 LF $ 113.00 $ 57,178.00 - -$ 506.00 57,178.00$ 506.00 57,178.00$ -$ 100.0% 61 200-24 Storm Sewer Pipe Class III-A 30-Inch 25 LF $ 109.20 $ 2,730.00 24.00 2,620.80$ - -$ 24.00 2,620.80$ 109.20$ 96.0% 62 200-25 Storm Sewer Pipe Class III-A 36-Inch 576 LF $ 130.00 $ 74,880.00 582.00 75,660.00$ - -$ 582.00 75,660.00$ (780.00)$ 101.0% 63 200-26 Storm Sewer Pipe PVC 4-Inch 49 LF $ 35.00 $ 1,715.00 691.00 24,185.00$ - -$ 691.00 24,185.00$ (22,470.00)$ 1410.2% 64 200-27 Storm Sewer Pipe PVC 6-Inch 12 LF $ 35.00 $ 420.00 15.00 525.00$ - -$ 15.00 525.00$ (105.00)$ 125.0% 65 200-28 Storm Sewer Pipe PVC 15-Inch 7 LF $ 127.00 $ 889.00 - -$ - -$ - -$ 889.00$ 0.0% 66 200-29 Storm Sewer Pipe PVC 18-Inch 5 LF $ 155.00 $ 775.00 - -$ 6.00 930.00$ 6.00 930.00$ (155.00)$ 120.0% 67 200-30 Catch Basins 4-FT Diameter w/ Casting 6 EA $ 3,820.00 $ 22,920.00 6.00 22,920.00$ 1.00 3,820.00$ 7.00 26,740.00$ (3,820.00)$ 116.7% 68 200-31 Catch Basins 5-FT Diameter w/ Casting 1 EA $ 5,870.00 $ 5,870.00 1.00 5,870.00$ - -$ 1.00 5,870.00$ -$ 100.0% 69 200-32 Catch Basins 2.5x3-FT w/ Casting 13 EA $ 3,670.00 $ 47,710.00 10.00 36,700.00$ 2.00 7,340.00$ 12.00 44,040.00$ 3,670.00$ 92.3% 70 200-33 Manholes 4-FT Diameter w/ Casting 6 EA $ 3,995.00 $ 23,970.00 5.00 19,975.00$ 1.00 3,995.00$ 6.00 23,970.00$ -$ 100.0% 71 200-34 Manholes 5-FT Diameter w/ Casting 1 EA $ 5,961.00 $ 5,961.00 - -$ 1.00 5,961.00$ 1.00 5,961.00$ -$ 100.0% 72 200-35 Manholes 6-FT Diameter w/ Casting 3 EA $ 7,414.00 $ 22,242.00 3.00 22,242.00$ - -$ 3.00 22,242.00$ -$ 100.0% 73 200-36 Manholes 7-FT Diameter w/ Casting 3 EA $ 9,734.00 $ 29,202.00 3.00 29,202.00$ - -$ 3.00 29,202.00$ -$ 100.0% 74 200-37 Manholes 8-FT Diameter w/ Casting 3 EA $ 12,662.00 $ 37,986.00 3.00 37,986.00$ - -$ 3.00 37,986.00$ -$ 100.0% 75 200-38 Inlets Median 2 Grate w/ Casting 2 EA $ 4,172.00 $ 8,344.00 1.00 4,172.00$ - -$ 1.00 4,172.00$ 4,172.00$ 50.0% 76 200-39 Bulkhead Storm Sewer 15-Inch 4 EA $ 175.00 $ 700.00 2.00 350.00$ - -$ 2.00 350.00$ 350.00$ 50.0% 77 200-40 Connect to Existing Storm Sewer Lateral 3 EA $ 195.00 $ 585.00 23.00 4,485.00$ - -$ 23.00 4,485.00$ (3,900.00)$ 766.7% Page 33 of 81 Page 4 of 4Unit Cost Breakdown Project: Jackson Hickory Lane VOJ-25-01 Contractor: Vinton Construction Company Application Date: 10/16/25 VCC Job# 25057 Payment Application #: 4 REVISED ITEM DESCRIPTION OF WORK Scheduled Vs. Percent NO. Actual Complete Quantity UOM Unit Price Amount Quantity Amount Quantity Amount Quantity Amount Add(Deduct) Previous Request This Request To Date Scheduled- Work Completed Total Completed/Stored 78 200-41 Connect to Existing Storm Sewer Structure 1 EA $ 325.00 $ 325.00 - -$ 1.00 325.00$ 1.00 325.00$ -$ 100.0% 79 200-42 Connect to Existing Storm Sewer Pipe 2 EA $ 850.00 $ 1,700.00 - -$ 2.00 1,700.00$ 2.00 1,700.00$ -$ 100.0% Section 300 Water Main Items 80 300-01 Connect to Existing Water Main Pipe 2 EA $ 2,635.00 $ 5,270.00 3.00 7,905.00$ 4.00 10,540.00$ 7.00 18,445.00$ (13,175.00)$ 350.0% 81 300-02 Remove and Replace Water Service Curb Box 2 EA $ 1,170.00 $ 2,340.00 2.00 2,340.00$ - -$ 2.00 2,340.00$ -$ 100.0% 82 300-03 Water Main PVC 8-Inch 16 LF $ 72.00 $ 1,152.00 52.50 3,780.00$ 14.00 1,008.00$ 66.50 4,788.00$ (3,636.00)$ 415.6% 83 300-04 Water Service Pipe 1-Inch 42 LF $ 95.00 $ 3,990.00 - -$ - -$ - -$ 3,990.00$ 0.0% 84 300-05 Water Gate Valve 8-Inch 2 EA $ 3,080.00 $ 6,160.00 2.00 6,160.00$ - -$ 2.00 6,160.00$ -$ 100.0% 85 300-06 Adjusting Water Valve 17 EA $ 300.00 $ 5,100.00 - -$ 9.00 2,700.00$ 9.00 2,700.00$ 2,400.00$ 52.9% 86 300-07 Offset Water Main 4 EA $ 7,950.00 $ 31,800.00 3.00 23,850.00$ 2.00 15,900.00$ 5.00 39,750.00$ (7,950.00)$ 125.0% Section 400 Sanitary Sewer Items 87 400-01 Sanitary Sewer Manhole Covers Type J-Special 13 EA $ 1,440.00 $ 18,720.00 10.00 14,400.00$ 3.00 4,320.00$ 13.00 18,720.00$ -$ 100.0% 88 400-02 Sanitary Sewer Manhole Covers Type J-Special - Anchored 1 EA $ 1,540.00 $ 1,540.00 - -$ 1.00 1,540.00$ 1.00 1,540.00$ -$ 100.0% 89 400-03 Reconstructing Sanitary Sewer Manhole 63 VF $ 450.00 $ 28,350.00 34.80 15,660.00$ - -$ 34.80 15,660.00$ 12,690.00$ 55.2% 90 400-04 Connect to Existing Sanitary Sewer Pipe 1 EA $ 1,325.00 $ 1,325.00 - -$ - -$ - -$ 1,325.00$ 0.0% 91 400-05 Sanitary Sewer PVC 12-Inch 5 LF $ 88.00 $ 440.00 - -$ - -$ - -$ 440.00$ 0.0% Change Orders CO1 Added Watermain Work @ Hickory Land & Eagle Drive 1 LS $ 39,952.00 $ 39,952.00 - -$ 1.00 39,952.00$ 1.00 39,952.00$ -$ 100.0% CO2 6" Natural Habitat Stream for 60" Cross Pipe 1 LS $ 5,950.00 $ 5,950.00 - -$ 1.00 5,950.00$ 1.00 5,950.00$ -$ 100.0% Total: 2,202,265.50$ 1,251,245.28$ 610,614.52$ 1,861,859.80$ 340,405.70$ Less: 5% Retainage up to first 50% of contract 62,562.26$ (7,505.62)$ 55,056.64$ Total: 1,188,683.02$ 618,120.14$ 1,806,803.16$ Amount Previously Requested 1,188,683.02$ -$ 1,188,683.02$ Amount DueThis Request 0.00$ 618,120.14$ 618,120.14$ Page 34 of 81 Taking the lead in Washington County STAFF MEMO Village of Jackson Public Works To: Brian Heckendorf, Village President Jen Heidtke, Village Administrator CC: Board of Public Works; Budget and Finance; Village Board From: Jack Straehler, Director of Public Works Subject: Reimbursement Request #15 - 2024 Wastewater Treatment Plant Tertiary Filters and UV Disinfection Project - Clean Water Fund Loan in the amount of $296,155.05 Meeting Date: October 28, 2025 – Board of Public Works Background and Analysis: This memo is to inform the Board of the Clean Water Fund Loan Reimbursement Request #15 in the amount of $296,155.05 for work completed on the Wastewater Treatment Plant Tertiary Filters and UV Disinfection Project. The work has been reviewed and verified for accuracy and completion in accordance with the project contract documents and schedule. Funding from this payment will reimburse Account Number: 300-00-17600-000-380 (Sewer Construction Work) If you have any questions, please let me know. JS Recommendation: Board of Public Works recommends the Budget and Finance Committee and Village Board approve the Clean Water Fund Loan Reimbursement Request #15 in the amount of $296,155.05. Page 35 of 81 Page 36 of 81 Page 37 of 81 Page 38 of 81 Page 39 of 81 Taking the lead in Washington County STAFF MEMO Village of Jackson Public Works To: Brian Heckendorf, Village President Jen Heidtke, Village Administrator CC: Board of Public Works; Budget and Finance; Village Board From: Jack Straehler, Director of Public Works Subject: Authorization to Increase Sewer Utility Rates Effective January 1, 2026 Meeting Date: October 28, 2025 – Board of Public Works Background and Analysis: This memo is to inform the Board of a proposed 18% Sewer Utility Rate increase, to take effect on January 1, 2026. During the Ehlers Financial Advisor’s presentation at the Special Village Board Meeting on October 20, 2025, the financial need for this rate adjustment was reviewed. The increase is necessary to prepare for the additional expenses anticipated with the forthcoming Wastewater Treatment Plant projects and upgrades. The need for a significant rate increase was first discussed during the 2024 budget workshops. At that time, the Board determined it would be more manageable to implement the required adjustments in smaller increments over multiple budget cycles rather than all at once. This proposed 18% increase represents the second consecutive year of implementing this planned adjustment. If you have any questions, please let me know. JS Recommendation: Board of Public Works recommends the Budget and Finance Committee and Village Board approve an 18% increase in Sewer Utility Rates effective January 1, 2026. Page 40 of 81 1 Resolution #25-30 STATE OF WISCONSIN VILLAGE OF JACKSON WASHINGTON COUNTY RESOLUTION #25-30 RESOLUTION ESTABLISHING 2026 FEES FOR THE VILLAGE OF JACKSON, WASHINGTON COUNTY, WISCONSIN. WHEREAS, the Village of Jackson is responsible to set fees for special services, penalties, and user fees established through policies and the Village Code; and WHEREAS, these fees are referenced in the Village Code to be established by Resolution; and WHEREAS, these fees are to be reviewed annually for appropriateness; and WHEREAS, a list of these fees is attached to this Resolution; and NOW, THEREFORE, BE IT RESOLVED that the Village of Jackson Village Board does hereby amend and implement the attached fee and penalty schedule for 2026. Introduced by: Seconded by: Vote: Ayes Nays Passed and Approved: Brian J. Heckendorf – Village President Attest: Jacqueline Schuh – Village Clerk Page 41 of 81 2 Resolution #25-30 Proof of Posting: I, the undersigned, certify that I posted this Resolution on bulletin boards at the Village Hall, Post Office, and one other location in the Village. Village Official Date Page 42 of 81 False Alarm: First Two false alarms in one calendar year: No Charge Third through fifth false alarms in one calendar year. $50.00 Sixth and Subsequent false alarms in one calendar year: $75.00 Copies: Reports $.25 per page Legal Documents (ss 814.70(6)) $1.00 per page Mailed Requests Actual Postal Cost + Fees Fingerprinting Non-Law Enforcement $20.00 PBT Alcohol Breath Test Non-Law Enforcement $15.00 each test Photographs and Videos $5 per CD or DVD Vehicle Impound $15.00 / day FEE PER UNIT Liquor/Fermented Malt Beverage: Class "A" Fermented Malt Beverage $200.00 "Class A" Intoxicating Liquor $375.00 Class "B" Fermented Malt Beverage $100.00 "Class B" Intoxicating Liquor $375.00 Publication Fee Actual Cost - Due at time license is picked up "Class C" Wine $100.00 Extension of Premise License $25.00 Temporary Alcohol Beverage License $10.00 Cigarette License $65.00 Operator / Bartender License *plus background check of $12.00 $55.00 ($43.00 License plus $12.00 Background Check) Temporary Operator / Bartender License $10.00 Copy of Operator / Bartender License $1.00 Certified Copy of Operator / Bartender License $5.00 Change of Agent Fee (Must also pay $12.00 for Background Check) $10.00 Background Check, Per Person $12.00 Entertainment License Annual License $150.00 Single Event $25.00 Hotel / Motel License Annual Fee $150.00 Tattoo / Piercing Fees: Annual Establishment License Fee $250.00 Annual Operator License Fee $50.00 Administration Office Fees Administrative Services Fee 20% of total or $5.00 Minimum Fax Fee $2.00 for the first page and $0.50 for each additional page Interest on Delinquent Receivables 1.5% per month Notary Service - Non Village Resident $5.00 NSF Fee $40.00 Special Assessment Turn around by mail within a week $50.00 E-Mail / Fax /Rush $70.00 Copies Black and White, Per Side .50 per page Color, Per Side 1.25 per page Large Format Copies, Black and White or Color, Up to 36x48" 9.00 per print Tax Bills $7 per re-print Engineering Street Opening / Excavation Permits $250.00 Miscellaneous Fees Wastewater Treatment Plant Water Sampling Fee $40.00 per test POLICE DEPARTMENT CLERK'S OFFICE 2026 FEE SCHEDULE Page 43 of 81 Massage Initial Establishment License Fee $200.00 Annual Establishment License Renewal Fee $125.00 Annual Technician License Fee $35.00 Peddler Permit First Applicant (30-day Permit) * $100.00 Each Additional Applicant for Same Company * $25.00 Planning Application Concept Plan $50.00 Comprehensive Plan Amendment $400.00 Conditional Use - Full Review or Amendment $175.00 Conditional Use - Special Use to Existing CU $50.00 Planned Unit Development $425.00 Planned Unit Development - Special Use to Existing PUD $50.00 Zoning, Rezoning, Amendment $425.00 Certified Survey Map / Minor Subdivision $150.00 Extra - Territorial Plat / Certified Survey Map $150.00 Extra - Territorial Plat Outside Sanitary Service Area $50.00 Preliminary Plat $300.00 Final Plat $125.00 Re-Application of Final Plat $125.00 Annexation / Attachment $400.00 Annexation Agreement Developer pays all costs Developer Agreement Developer pays all costs Street Easement Vacation $175.00 Residence Board Application Fee $500.00 Special Meeting Fees Board Meeting $250.00 Plan Commission $250.00 Zoning Board of Appeals Application Fee $400.00 *Applicant to pay all associated professional consultant and legal fees Dog & Cat License Fees (Rabies Vaccination Report Required) Male / Female Dog Unaltered $15.00 Male / Female Dog Neutered / Spayed $10.00 Male / Female Cat Unaltered $10.00 Male / Female Cat Neutered / Spayed $7.00 Late Fee $10.00 Replacement Dog or Cat Tag $2.00 New Application $75.00 Annual Renewal $25.00 Late Fee $10.00 Mobile Home License Annual Fee $415.00 DEPARTMENT OF PUBLIC WORKS Engineering Street Opening / Excavation Permits $250.00 Wastewater Water Sampling Fee $40.00 per sample BUILDING INSPECTION General Permits - 1. Residential (1 & 2 Family Only) a) New Construction & Additions $0.43 per sf. /Min. $250.00 b) Alterations, Remodeling, Repairs $0.38 per sf./Min $150.00 2. Multi-Family Dwellings (three or more dwelling units) a) New Construction & Additions $0.43 per sf. /Min. $300.00 b) Alterations, Remodeling, Repairs $0.38 per sf./Min. $200.00 3. Commercial (Office, Retail, Etc.,) a) New Construction & Additions $0.43 per sf. /Min. $300.00 b) Alterations, Remodeling, Repairs $0.38 per sf./Min. $200.00 4. Manufacturing or Industrial (Office areas included under #3) a) New Construction & Additions $0.43 per sf. /Min. $300.00 b) Alterations, Remodeling, Repairs $0.38 per sf./Min. $200.00 5. Early Start (Construction of Footings and Foundations ONLY) a) Residential (1&2 Family ONLY) $200.00 Chicken License Fees Page 44 of 81 b) Commercial, Industrial, Manufacturing, Multi-Family $300.00 6. Accessory Structures (Detached Garages, Carports, Gazebos etc.) a) New Construction, Additions Alterations $.038 per sf./Min $100.00 7. Other Structures or Projects (All other buildings, structures, alterations and repairs where square footage cannot be calculated) $13.00 per $1,000 of value Building Plan Examination Min. $100.00 A) Residential (1&2 Family ONLY) 1) New Construction $250.00 2) Additions & Remodeling $100.00 B) Commercial, Industrial,Multi-Family 1) New Construction $350.00 2) Additions & Alterations $225.00 Building Plan Examination continued C) Accessory Structures (Garages, Sheds, Decks, Pools, etc.) $50.00 D) Multi-Family Residential $300.00 +$30.00/unit E) Multi-Family Commercial and Industrial HVAC Review $100.00 Occupancy Permits A) Residential (1&2 Family ONLY) $75.00 B) Multi-Family (per dwelling unit) $60.00/unit + $100/Bldg. FD Fee C) Commercial, Industrial, Manufacturing $180 + $100 Fire Dept. Fee D) Change of Ownership / Occupancy $150.00 E) Additions to Structures 1) 1 & 2 Family Residential $60.00 2) Commercial, Industrial, Manufacturing $200.00+$100 Fire Dept Fee Erosion Control Fees A) Residential (1&2 Family ONLY) $200.00/Lot B) Multi-Family (per building) $300.00 /Bldg. plus $5/1000 sq. ft. of disturbed area ($2000 Max) C) Commercial & Industrial Lots $300.00/Bldg. Plus $5/1000 sq. ft. of disturbed area ($2000.00 Max) D) Institutional Lots $300.00/Bldg. Plus $5/1000 sq. ft. of disturbed area ($2000.00 Max) E) Additions/Alterations to Structures $100.00 Minimum Special Inspection Fees A) Special Inspections 1) Residential (1 & 2 Family) $100.00 2) Multi-Family (per Bldg.) $200.00/Bldg. 3) Commercial & Industrial (per Bldg.) $200.00/Bldg. 4) Other Accessory Structures $60.00 B) Special Inspection with written report $50.00 additional Interior Demolition, Wrecking or Razing of Buildings $75.00 minimum plus $0.07/sq. ft. w/$500.00 Maximum Moving Buildings over Public Right of Way $125.00 plus $0.07/sf Miscellaneous Fees A) Address Numbers (Complete Set) $40.00/ set B) Address Numbers (Individual) $2.50 / tile C) Address Brackets (Small and Large) $7.00 - Small / $10.00 - Large D) WI Uniform Building Permit Seal $50.00 E) Technology Fee $4.00 Each permit F) Roofing Permit $75.00 G) Siding Permit $75.00 H) Fence Permit $65.00 +$50.00 review fee I) Window & Door Replacement Permit $65.00 +$50.00 review fee J) Shed Permit (150 sq. ft or less) $65.00 +$50.00 review fee K) Decks, Balconies, Pergolas & Misc. Structures $65.00 +$50.00 review fee L) Pool & Spa Permit (Permanent & Temporary) $65.00 +$50.00 review fee M) Sign Permit (Permanent or Temporary) $60.00 each sign, includes Temporary Signs N) Right-of-Way Permit (Driveway, Approach, Sidewalks, Etc.) $60.00 each HVAC, Plumbing and Electrical Permit Fees: Complete specific Permit form HVAC A) Heating up to 150,000 BTU input $60.00 per unit B) Each additional 50,000 BTU $16.00 per 50,000 C) Fireplace/Woodstove/Incinerator $60.00 per unit D) Air to Air Heat Recovery Unit $60.00 per unit E) AC Residential $60.00 per unit F) AC Commercial (up to three ton unit) $60.00 per unit Page 45 of 81 G) $18.00 per ton of cooling over three tons $750 max. permit fee H) Commercial Exhaust Hoods and Systems $150.00 per system I) Duct Work (includes New and Alterations) $60.00 per system J) Gas Supply Piping (New, Repair, Extend) $60.00 per system K) Failure to Call for Inspection $75.00 per inspection L) Failure to Obtain Permit Prior to Start Up to 4x Permit Fee Re-Inspection Fee First Re-inspection $75.00, second $100.00 Minimum Fee $65.00 Plumbing Drain Connections ($10.00 each) consisting of: Section 1 A) Soil & Vents B) Bath Tubs C) Floor Drain D) Laundry Tray/Tubs E) Drinking Fountains F) Grease Traps Plumbing continued G) Automatic Washer Connections H) Sinks (Lavatories, Kitchen, Bar, Laundry, Service) I) Shower Total # J) Water Softener and/or Filtration Device of connections K) Supply or Other Piping System type A-S L) Water Closets/Urinals multiplied by M) Backflow Prevention Device $10.00 equates N) Meter Horn (1" Nut/7.5" Spread) to the fee amount O) Dishwasher for Section 1 P) Disposal See form Q) Water Heater for additional information R) Sump Pump S) Hose Bibbs Section 2 A) Connection to Sanitary Sewer (Ext) $60.00 X Quantity B) Connection to Storm Sewer (Ext.) $60.00 X Quantity C) Water Service (less than 2") $60.00 X Quantity D) Water Service (more than 2") $70.00 X Quantity E) Conn. In Bldg. - Sanitary Sewer $60.00 X Quantity F) Conn. In Bldg. - Storm Sewer $60.00 X Quantity G) Sewer Sump/Ejector $55.00 X Quantity H) Catch Basins/Man Holes $55.00 X Quantity Failure to call for inspection $75.00 Re-Inspection Fee First Re-inspection $75.00, second $100.00 Minimum Fee $65.00 Note - Any work begun prior to issuance of a permit will be charged a double permit fee or $100 minimum. Electrical A) Service Switches, Including alterations thereto $40.00 per 100 Amps $10/100A or fraction over B) Temporary Service & Wiring Installation (i.e. construction, fire damage etc.) $25.00 each 100A C) Feeders & Sub-Feeders (each 100A or fraction thereof) $25.00 each 100A D) Wireways, busways, under floor raceways or auxiliary gutters $1.00/foot E) Transformers, reactors, rectifiers, cap, welders, convertors or similar devices $50.00/each F) RTU's/Commercial Combination Heating & A/C units $50.00/each G) Commercial Refrigeration or freezer units (Each motor compressor unit) $15.00/each H) Air-Conditioning Units (each motor compressor unit) $20.00/each I) Heating unit- Furnace/Boiler/Wall unit/Magic-Pak/Electric Furnace or Heat pump $20.00/each J) Electric space heating & baseboard system $7.00 each K) Electric Appliances - Commercial & Residential- range/ oven/ dryer/ dishwasher/ disposal/ water htr. $10.00 each L) Swimming Pools (Temp. or Perm.)(includes assoc. wiring & Grounding /banding) $40.00 each M) Hydro-massage tub/ spa/ hot-tub/ sauna/ other $25.00 each 100A N) Fuel Dispensers for gasoline, oil or similar units $20.00 each O) Moving picture, x-ray machine, therapeutic apparatus & similar equipment $30.00 each P) Switches and Convenience outlets $0.75 each Q) Dimmers, Rheostats, Sensors, GFCI, AFCI, etc. $4.50 each R) Lighting Fixtures - LED/Incandescent/HID/Other $0.75 each S) Tubular Lamps (i.e. fluorescent, lumiline) $1.00/tube T) Strip lighting, track lighting, plug-in strip, trolley wire or similar $1.00 each U) Fire Alarm Systems $100.00 each V) Communication Systems (i.e. Cat 5, Coaxial, Door Bells, Security Systems, Antenna, etc.) $1.00 each W) Power receptacles over 150 volts $5.00 each Page 46 of 81 X) Motors (Each motor including exhaust, paddle & vent fans) $5.00 each Y) Signs - Electric illuminated (Each Sign)(i.e. LED, Neon, Fluorescent, incandescent, other) $30.00 each Z) Power Generators & Alternate Power Systems (i.e. Photo-voltaic, Wind, etc.) $150.00 EACH AA) Miscellaneous/Other Installations, Alterations or Repairs not described above) $75.00/$100.00 Failure to call for inspection $75.00 Re-Inspection Fee First Re-inspection $75.00, second $100.00 Minimum Fee $65.00 FIRE DEPARTMENT Office Fee Section: Copies of Reports - black and white no color $0.50/page Mailed Requests Actual postage cost Administrative Costs actual costs False Alarm Section False/Malfunction Alarm First two (2) annually, no charge Third Alarm $200.00 Fourth Alarm and Up $200.00 plus actual fire department costs Miscellaneous Fee Section: Commercial & Industrial Occupancy Inspection $25.00 rough, $25.00 final Residential & Multi Family Occupancy Inspection $25.00 rough, $25.00 final Hotel & Motel Occupancy Inspection $25.00 rough, $25.00 final Educational & Institutional Occupancy Inspection $25.00 rough, $25.00 final State Reimbursement for Vehicle Incidents $500.00 maximum Reimbursement for Vehicle Incidents (other) $500.00 maximum Extrication of a vehicle $500.00 Event Standby Actual cost as determined by department Fire Extinguisher Training (per session) $100.00 Regulated Fireworks/Pyrotechnics Permit Section: Plan Review $100.00 Fire Prevention/Prevention Inspections Section: Plan Review Alarm Systems - Heat, Smoke $100.00 Fire Hose Racks $100.00 Fire Suppression Systems - Booths, Hoods $100.00 Private Fire Hydrants $100.00 Private Siamese Connections $100.00 Standpipe Systems $100.00 Devices: Sprinkler Heads - each $1.00 Smoke Detectors - each $1.00 Heat Detectors - each $1.00 Pull Stations - each $1.00 Nozzles - each $1.00 Alarm Notification Devices - each $1.00 Acceptance Tests: Heat/Smoke Detection Systems $100.00 Hood/Booth Suppression Systems $100.00 State Approved Systems $100.00 Sprinkler Systems $100.00 Standpipe Systems $100.00 Variances: Processing State Code Variances $100.00 Processing Local Code Variances $100.00 Misc. Fire Protection/Prevention Fees: Applications not filled out correctly/returned $25.00 Minimum Fee $50.00 Failure to call for final inspection $100.00 Work started before permit issued Double Fee or $100.00 Minimum Occupancy before final inspection Double Fee or $100.00 Minimum Hazardous Materials Response & Standby Costs Section: Wages: Note: All rates are charged per hour or for any portion of an hour Chief $65.00 per hour Assistant Chief $50.00 per hour Full-Time Lieutenant $40.00 per hour Full-Time FF/Paramedic $36.00 per hour Battalion Chief $25.00 per hour Page 47 of 81 Captain $24.00 per hour Motor Pump Operator $23.00 per hour Firefighter $21.00 per hour Emergency Medical Technician $25.00 per hour Apparatus: Note all rates are charged per hour or for any portion of an hour Ladder $235.00 per hour Engine $200.00 per hour Tender $150.00 per hour Command/Chief Vehicle $125.00 per hour Equipment Truck $125.00 per hour Ambulance $50.00 per hour Contaminated Equipment Replacement, Materials used for Mitigation and Outside Agencies Cost, plus Ten (10) percent for administrative costs. Emergency Medical Services Section: Public CPR Training CPR training, pocket mask, book & certification card $60.00 EMS continued Rate Charges: Imagetrend Reporting per call $6.00 ALS Base Rate for Transportation $1,550.00 ALS 2 Base Rate $1,800.00 BLS Base Rate for Transportation $1,350.00 ALS Interfacility (Resident) $755.00 ALS Interfacility (Non-Resident) $755.00 Base Rate for non-transport per call + supplies (per patient contact) $350.00 Base Rate for sign off (no Care) $100.00 Base Rate for West Bend FD Paramedic Intercept $500.00 Nursing home/assisted living assists $100.00 Lift Assist 1st time $100.00 2nd time $150.00 3rd and up $275.00 Extra attendant $150.00 Medicaid Mileage $23.00 per mile Transportation cost per patient $23.00 per mile *ALL Supplies are built into the base rates. Note* the ability to fluctuate base rate on medication prices with supply and demand throughout the year. Village of Jackson Municipal Bond/Stipulation Schedule For Village Code Violations 2025 Violations in this section are counted within a one-year period from date of violation. Alcohol Violations ORD STATUTE DESCRIPTION 1st 2nd 3rd 4-1 125.07 Underage Alcohol Consume/Possess 17 - 20 years 187.00 313.00 439.00 14 - 16 years 124.00 187.00 691.00 12 - 13 years 50.00 100.00 500.00 4-1 125.085 ID Card Violations 17 - 20 years 439.00 565.00 691.00 14 - 16 years 187.00 439.00 691.00 12 - 13 years 100.00 300.00 500.00 4-1 125.07 Procuring Alcohol 17 - 20 years 376.00 439.00 691.00 14 - 16 years 376.00 439.00 691.00 12 - 13 years 250.00 300.00 500.00 4-1 125.07 Sale to Underage/Underage on Premises 376.00 439.00 691.00 42-1 346.935 Alcohol in Moving Vehicle 250.00 357.10 495.70 30-8(a) Alcohol on Public Street 250.00 357.10 495.70 ORD STATUTE DESCRIPTION 1st 2nd 3rd 4-87 Intoxicated Server 250.00 357.10 495.70 30-1 968.075(5)(a)2 72 Hour No-Contact Viol (Domestic Violence) 1,000.00 1,000.00 1,000.00 Page 48 of 81 42-1 346.94 Abandoned Motor Vehicle 250.00 357.10 495.70 30-1 943.37 Alteration of Property ID Marks 250.00 357.10 495.70 14-63 Alarms: Permit Required 250.00 357.10 495.70 ANIMALS 6-27 Animals/Fowl Keeping 250.00 357.10 495.70 6-25 Animals Not to Run at Large 250.00 357.10 495.70 6-28 Animal Containment 250.00 357.10 495.70 6-29 951.01 Animal Cruelty 250.00 357.10 495.70 6-30 Animal Food/Water 250.00 357.10 495.70 6-31 Inhumane Tethering 250.00 357.10 495.70 6-32 Duty to Report Bite 250.00 357.10 495.70 6-53 Failure to License 250.00 357.10 495.70 6-54 Exceed Max Allowed 250.00 357.10 495.70 6-55 Rabies Vaccination 250.00 357.10 495.70 6-56 Nuisance Dogs 250.00 357.10 495.70 6-57 Feces Removal 250.00 357.10 495.70 6-93 Vicious Dog Multi-Family 250.00 357.10 495.70 ORD STATUTE DESCRIPTION 1st 2nd 3rd 6-100(a) Chickens Failure to License 250.00 357.10 495.70 6-101(b) Chickens State Statute/Admin Code Violation 250.00 357.10 495.70 6-102(1) Chickens Keeping of Rooster 250.00 357.10 495.70 6-102(2) Chickens Slaughtering of Chickens 250.00 357.10 495.70 6-102(3) Chickens Inadequately Fed/Water 250.00 357.10 495.70 6-102(4) Chickens Sanitary/ Inadequate Enclosure 250.00 357.10 495.70 6-102(5) Chickens Coop Non-Workmanlike Construction 250.00 357.10 495.70 6-102(6) Chickens Coop Health, Odor, Nuisance 250.00 357.10 495.70 6-102(7) Chickens Diseased 250.00 357.10 495.70 6-102(8) Chickens Coop Setback Violation 250.00 357.10 495.70 6-102(9) Chickens Coop in Wetland, Front Yard, Drainage 250.00 357.10 495.70 6-102(11) Chickens Failure to Enclose at Night 250.00 357.10 495.70 6-102(12) Chickens Failure to Contain in Yard 250.00 357.10 495.70 6-102(13) Chickens Failure to Rodent Proof Feed 250.00 357.10 495.70 30-1 939.32(2) Attempt Computer Crime under 943.70 250.00 357.10 495.70 42-119(a) ATV/Snowmobile Illegal Operation 250.00 357.10 495.70 30-1 940.19 Battery 470.50 609.10 747.70 42-1 347.489 Bike Lamps/Equipment Required 187.00 No Increase 2nd/3rd 42-1 346.79 Bike-More than one(1) Prohibited on Bike 187.00 No Increase 2nd/3rd 42-1 346.804 Bike on Sidewalk 187.00 No Increase 2nd/3rd 48-6 Building Code Violations 250.00 357.10 495.70 BURNING 30-1 941.10 Negligent Use of Burning Materials 250.00 357.10 495.70 18-190 Open Air Burning: Unenclosed Appliance 250.00 357.10 495.70 18-191 Open Air Burning: Vegetation 250.00 357.10 495.70 18-192 Open Air Burning: Balcony/Porch 250.00 357.10 495.70 18-193 Open Air Burning: Bonfires 250.00 357.10 495.70 18-195 Open Air Burning: Torches, etc. 250.00 357.10 495.70 28-31 Chronic Nuisance Property 250.00 357.10 495.70 30-1 175.60(2g) (b) & ( c) Concealed Carry: Fail to Display/Carry Firearms Permit 25.00 25.00 25.00 30-1 175.60 (16) Concealed Carry: Firearms Viol by Permittee 470.50 609.10 691.00 30-1 Ch. 961 generally Controlled Substance/paraphernalia 470.50 609.10 691.00 ORD STATUTE DESCRIPTION 1st 2nd 3rd 30-1 961.573(2) Possession of Drug Paraphernalia Under 17 14 - 16 years 155.50 199.60 243.70 12 - 13 years 75.00 110.00 145.00 30-1 961.574(2) Manufacture/Deliver Paraphernalia Under 17 470.50 609.10 691.00 30-1 961.575(2) Deliver Paraphernalia to Minor by Under 17 470.50 609.10 691.00 Page 49 of 81 30-45 (a) Curfew - Juvenile 14 - 16 years 124.00 No Increase 2nd/3rd 12 - 13 years 50.00 No Increase 2nd/3rd 30-45(C) Curfew - Parent 187.00 262.60 338.20 30-1 943.01 Damage to Property 250.00 357.10 495.70 30-1 943.07 Damage to Railroad Property 250.00 357.10 495.70 30-49 943.01 Damage to Public Property 250.00 357.10 495.70 30-13 Dangerous Weapons: Possess/Discharge 470.50 609.10 691.00 30-1 943.07(4) Depositing Debris on Railroad 250.00 357.10 495.70 30-1 947.01 Disorderly Conduct 470.50 609.10 691.00 42-61(b) Driving Conduct 250.00 357.10 495.70 10-3(a) Entertainment License 250.00 357.10 495.70 30-1 943.11 Entry into Locked Motor Vehicle 250.00 357.10 495.70 30-1 943.125 Entry into Locked Coin Box 250.00 357.10 495.70 30-1 946.42(2) Escape 470.50 609.10 691.00 30-1 Facsimile Firearms 470.50 609.10 691.00 30-1 946.66 False Complaint Against Police Officer 470.50 609.10 691.00 14-62(a) False Alarms 250.00 357.10 495.70 30-1 946.69 Falsely Assuming to Act as a Police Officer 250.00 357.10 495.70 30-13 Possession and discharge of dangerous weapon 470.50 609.10 691.00 18-29(b) Disobey Fire Chief - Fire Scene Safety 250.00 357.10 495.70 18-93 Fire Code: Emergency Lighting 250.00 357.10 495.70 18-96 167.10 Fireworks Sale/Discharge/Possession 187.00 262.60 338.20 44-53 Fire Hydrants: Illegal Use 250.00 357.10 495.70 18-85 Fire Code: NFPA Adopted 250.00 357.10 495.70 30-1 943.21 Fraud: Hotel, Gas Station, Innkeeper 281.50 294.10 313.00 30-1 943.41 Fraudulent Use-Credit Card 250.00 357.10 495.70 30-1 945.02 Gambling 250.00 357.10 495.70 30-1 945.03 Gambling Permit/Premises 250.00 357.10 495.70 30-1 947.013(1mHarassment 250.00 357.10 495.70 30-1 946.70 Impersonating a Peace Officer 250.00 357.10 495.70 30-1 946.06 Improper Use of a Flag 250.00 357.10 495.70 30-1 941.12(2&3)Interfere/Fail Assist Fire 250.00 357.10 495.70 30-1 943.24 Issue Worthless Check (No three tier option, $250.00 plus restitution each time) 250.00 plus Restitution 8-361 Junk/Storage Regulated 250.00 357.10 495.70 34-2(a)(1) Littering: Streets, Water Public & Private Prop 250.00 357.10 495.70 34-2(a) (2) Littering: From Vehicle 250.00 357.10 495.70 34-2(a)(4) Littering: Use Refuse Container without Consent 250.00 357.10 495.70 36-2(b) Littering: Snow 250.00 357.10 495.70 ORD STATUTE DESCRIPTION 1st 2nd 3rd 30-6 Loitering or Prowling 250.00 357.10 495.70 30-4(a) Loud/Unnecessary Noise: Generally 250.00 357.10 495.70 30-4(b) Loud/Unnecessary Noise: Vehicle 250.00 357.10 495.70 30-4(c ) Loud/Unnecessary Noise: Compression Brakes 250.00 357.10 495.70 30-4(d) Loud/Unnecessary Noise: Small Engines 9pm-7am 250.00 357.10 495.70 30-4(e ) Loud/Unnecessary Noise: Construction 7pm-7am 250.00 357.10 495.70 30-11 Misuse 9-1-1 250.00 357.10 495.70 30-1 450.11(7) Prescription Drug Violations 470.50 609.10 691.00 Parking Violations: Improper Parking On/Off Road $10.00 Stopping/Standing on Roadway by School $10.00 Parking/Standing/Stopping Where prohibited $10.00 Improper Parking/Standing of Vehicles $10.00 Night Parking/Standing of Vehicles $10.00 Night Parking (December - April) $10.00 Municipal Property $10.00 One Hour Parking Zones $10.00 Loading Zones $10.00 Heavy Vehicles Parked in Residential Areas $10.00 Recreational Vehicles/More than 72 Hours $10.00 Parking in Excess of 24 Hours $10.00 Parking on the Left Side of Road $10.00 Parking in Private Drive Without Consent $10.00 Parking on Parade Route $10.00 Parking with Key in Ignition $20.00 Parking on Posted Private Property $20.00 Park/Stand where prohibited during Snow Emergency $20.00 Parking in Fire Lanes $25.00 Parking in Handicapped Areas $25.00 Page 50 of 81 (Additional late charges & collection fees may be assessed after 48 hours.) ORD STATUTE DESCRIPTION 1st 2nd 3rd 36-3(a) Obstruction/Encroachments Streets & Sidewalks 250.00 357.10 495.70 36-96 Parades: DC 250.00 357.10 495.70 PARKS 32-24(a) Parks: Threaten Wildlife 187.00 262.60 338.20 32-24( c) Parks: Remove Property 187.00 262.60 338.20 32-24 (d) Parks: Operate Small Vehicles 187.00 262.60 338.20 32-24 ( e) Parks: Tents, Amusement Devices 187.00 262.60 338.20 32-24(f) Parks: Bikes, Skates, Scooters off Paved Areas 187.00 262.60 338.20 32-24(g) Parks: Interfere with Others 187.00 262.60 338.20 32-24(h) Parks: Unauthorized Sales, Raffles, Fundraising 187.00 262.60 338.20 32-24 (i) Parks: Illegal Fire 187.00 262.60 338.20 32-24 (j) Parks: Littering 187.00 262.60 338.20 32-24(k) Parks: Misuse of Property 187.00 262.60 338.20 32-24 (l) Parks: Disobedience to Park Personnel 187.00 262.60 338.20 32-25 Parks: Vehicles Driven off of Drives 187.00 262.60 338.20 30-1 939.05 Parties to Crime 250.00 357.10 495.70 ORD STATUTE DESCRIPTION 1st 2nd 3rd PEDDLERS 10-54 Peddlers: Permit Required 250.00 357.10 495.70 10-61 Peddlers: Display of Permit 250.00 357.10 495.70 10-85 Peddlers: Obey Posted Signs 250.00 357.10 495.70 10-86 Peddlers: Misrepresentation 250.00 357.10 495.70 10-87 Peddlers: Loud Noise 250.00 357.10 495.70 10-88 Peddlers: Use of Streets 250.00 357.10 495.70 10-89 Peddlers: Hours 250.00 357.10 495.70 42-118 Play Vehicles: On Street 187.00 262.60 338.20 30-1 961.41(3g)(e ) Possession of Marijuana 17 & Over 470.50 609.10 691.00 14 - 16 Years 155.50 199.60 243.70 12 - 13 Years 75.00 110.00 145.00 28-3 Public Nuisance Prohibited 250.00 357.10 495.70 30-1 948.63 Receive Prop from Child (Pawnbroker or Dealer) 470.50 609.10 747.70 30-1 943.34(1) Receiving Stolen Property 470.50 609.10 747.70 30-1 941.01 Reckless Driving off Highway 250.00 357.10 495.70 30-1 941.20(1) Reckless Use of Weapon 30-1 946.41 Resist/Obstruct Officer 470.50 609.10 747.70 30-1 946.40 Refuse to Aid Officer 250.00 357.10 495.70 30-1 943.50 Retail Theft 470.50 609.10 747.70 20-23 101.123 Smoking Prohibited 187.00 262.60 338.20 36-2(a) Sidewalk Snow/Ice 250.00 357.10 495.70 42-119(a) Snowmobile, Illegal Operation 187.00 262.60 338.20 36-3(a) Streets/Sidewalks: Obstruction 250.00 357.10 495.70 30-1 946.72(2) Tamper with Public Records 250.00 357.10 495.70 30-1 943.20 Theft 470.50 609.10 747.70 30-1 943.46 Theft of Cable TV Service 470.50 609.10 747.70 ORD STATUTE DESCRIPTION 1st 2nd 3rd 30-1 254.92 Tobacco Possession 17 Years 187.00 262.60 338.20 14 - 16 Years 155.50 199.60 243.70 12 - 13 Years 75.00 110.00 145.00 30-1 134.66 Tobacco Sale to Underage 187.00 262.60 338.20 30-1 254.92(2m) Tobacco, Procuring 17 Years 187.00 262.60 338.20 14 - 16 Years 155.50 199.60 243.70 12 - 13 Years 75.00 110.00 145.00 30-1 943.14 Trespass to Dwelling 250.00 357.10 495.70 30-1 943.13 Trespass to Land 250.00 357.10 495.70 30-1 Contributing to Truancy 250.00 357.10 495.70 30-1 947.06 Unlawful Assemblies 250.00 357.10 495.70 30-1 947.012 Unlawful Use of Phone 250.00 357.10 495.70 30-1 947.0125 Unlawful Use Computerized Communication Systems 470.50 609.10 747.70 Page 51 of 81 30-1 941.23 Weapon: Concealed Firearm 470.50 609.10 691.00 30-1 941.231 Weapon: Concealed Knife by Unauthorized Person 470.50 609.10 691.00 48-6 Zoning Code Violations 250.00 357.10 495.70 Violations may be cited per day Juvenile Violations 14 - 16 year olds: Use bond schedule unless indicated above 155.50 199.60 243.70 12 - 13 year olds: The forfeiture amount is the deposit amount only (Except for truancy violations) Forfeitures for violations shall conform to foreitures for violation of the comparable state offense, including any variations or increases for second offense as published in the State of Wisconsin Revised Deposit Schedules as adopted by the Wisconsin Judicial Conference, and any guidance issued by the Mid-Moraine Municipal Court. The Police Chief is granted authority to establish bond/stipulation for any violations not listed in this document. As soon as practicable, after such action, the Police Chief shall propose the necessary charnges in the bond/stipulation schedule. Page 52 of 81 1 Resolution #25-31 STATE OF WISCONSIN VILLAGE OF JACKSON WASHINGTON COUNTY RESOLUTION #25-31 A RESOLUTION ADOPTING THE 2026 GENERAL FUND BUDGET FOR THE VILLAGE OF JACKSON, WASHINGTON COUNTY, WISCONSIN WHEREAS, it is necessary for the Village of Jackson, Washington County, Wisconsin to provide services to the residents of the Village of Jackson for the operation and maintenance of the Government of the Village for the 2026 fiscal year; and WHEREAS, a public hearing was held on the proposed 2026 General Fund Budget on November 11, 2025; NOW, THEREFORE, BE IT RESOLVED, that the Village of Jackson Village Board does hereby adopt the 2026 General Fund Budget in the amount of $6,492,141.00 as attached. Introduced by: Seconded by: Vote: Ayes Nays Passed and Approved: Brian J. Heckendorf – Village President Attest: Jacqueline Schuh – Village Clerk Page 53 of 81 2 Resolution #25-31 Proof of Posting: I, the undersigned, certify that I posted this Resolution on bulletin boards at the Village Hall, Post Office, and one other location in the Village. Village Official Date Page 54 of 81 Account ID Description FY22 Actual FY23 Actual FY24 Actual FY25 AdoptedFY25 Actual 9/30/2025FY25 ProjectedFY26 ProposedDifference - FY26Percent - FY26 100-00-41110-000-000GENERAL PROPERTY TAXES 3,062,727.62$ 3,493,651.71$ 4,058,981.76$ 4,267,404.00$ -$ 4,267,404.00$ 4,640,295.54$ 372,891.54$ 9% 100-00-41113-000-000CHARGEBACK TAXES -$ 64.10$ 2,149.95$ -$ 307.99$ 307.99$ -$ -$ 0% 100-00-41115-000-000OMITTED TAXES -$ -$ 305.85$ -$ -$ -$ -$ -$ 0% 100-00-41120-000-000AG VALUE PENALTY REVENUES 7,181.58$ 15,379.10$ 13,084.47$ -$ -$ -$ -$ -$ 0% 100-00-41140-000-000MOBILE HOME PARKING FEES 97,998.49$ 54,474.17$ 48,635.95$ 120,000.00$ 68,133.51$ 90,000.00$ 90,000.00$ (30,000.00)$ -25% 100-00-41140-000-001LOTTERY & GAMING CREDIT -$ -$ -$ 30,021.58$ 30,021.58$ 30,000.00$ 30,000.00$ 100% 100-00-41310-000-000TAXES FROM UTILITIES 314,633.00$ 216,937.00$ 189,434.00$ 169,000.00$ -$ 169,000.00$ 160,000.00$ (9,000.00)$ -5% 100-00-41490-000-000INTEREST ON TAXES 892.89$ 350.29$ 419.14$ -$ 155.74$ -$ -$ -$ 0% 100-00-42210-000-000SHARED TAXES FROM STATE 303,059.40$ 317,241.01$ 468,118.06$ 269,223.25$ 111,059.57$ 269,223.25$ 230,507.89$ (46,410.19)$ -14% 100-00-42211-000-000STATE PERSONAL PROPERTY AID 29,672.44$ 19,975.66$ 19,975.66$ 72,223.68$ 72,223.68$ 72,223.68$ 92,563.60$ 20,339.92$ 28% 100-00-42212-000-000STATE VIDEO SERVICE AID 19,431.04$ 19,431.04$ 19,431.04$ 19,431.04$ 19,431.04$ 19,431.04$ 19,431.01$ (0.03)$ 0% 100-00-42215-000-000STATE AIDS-EXEMPT COMPUTER 20,689.13$ 20,689.13$ 20,689.13$ 20,689.13$ 20,689.13$ 20,689.13$ 20,689.13$ -$ 0% 100-00-42220-000-000STATE RECYCLING GRANTS 10,563.22$ 10,568.82$ 10,583.80$ 10,583.80$ 10,576.74$ 10,576.74$ 10,576.74$ (7.06)$ -0.07% 100-00-42540-000-000POLICE - STATE / FEDERAL AIDS 3,112.99$ 10,815.48$ 3,551.98$ 10,000.00$ -$ 6,000.00$ 10,000.00$ -$ 0.00% 100-00-42545-000-000POLICE - GRANT REVENUE -$ 15,014.56$ 13,623.66$ -$ 1,218.75$ -$ -$ -$ 0.00% 100-00-42620-000-000STATE AID - IN LIEU OF TAXES 155.27$ 473.19$ 457.95$ 457.95$ 447.29$ 447.29$ 440.00$ (17.95)$ -3.92% 100-00-42650-000-000STATE TRANSPORTATION AIDS 312,394.38$ 317,996.47$ 309,692.99$ 356,146.94$ 267,110.19$ 356,146.94$ 409,568.97$ 53,422.03$ 15.00% 100-00-42655-000-000SUPPLEMENTAL MUNICIPAL AID -$ -$ -$ 208,182.82$ -$ 208,182.82$ 215,261.92$ 7,079.10$ 3.40% 100-00-43110-000-000LIQUOR LICENSE 3,740.00$ 3,850.00$ 5,394.00$ 4,200.00$ 4,332.00$ 4,300.00$ 4,200.00$ -$ 0.00% 100-00-43113-000-000GENERAL - GRANT REVENUES -$ -$ -$ -$ 75,906.20$ 75,906.20$ -$ -$ 0.00% 100-00-43115-000-000HOTEL / MOTEL LICENSE 300.00$ 300.00$ 286.00$ 286.00$ 286.00$ 300.00$ 300.00$ 14.00$ 4.90% 100-00-43120-000-000OPERATORS LICENSE 3,970.00$ 3,379.00$ 3,293.00$ 3,000.00$ 2,546.00$ 2,880.00$ 2,800.00$ (200.00)$ -6.67% 100-00-43160-000-000CIGARETTE LICENSE 350.00$ 350.00$ 587.00$ 434.00$ 441.00$ 455.00$ 455.00$ 21.00$ 4.84% 100-00-43210-000-000VIDEO FRANCHISE FEES 74,159.62$ 75,534.73$ 70,088.13$ 68,000.00$ 31,509.48$ 68,000.00$ 68,000.00$ -$ 0.00% 100-00-43320-000-000DOG LICENSE 6,739.00$ 8,603.50$ 6,604.50$ 4,250.00$ 4,195.00$ 4,250.00$ 4,250.00$ -$ 0.00% 100-00-43330-000-000CAT LICENSE 642.00$ 811.00$ 714.00$ 500.00$ 549.00$ 500.00$ 500.00$ -$ 0.00% 100-00-43500-000-000GENERAL - OTHER LICENSES 2,831.00$ 5,025.00$ 3,574.00$ 1,500.00$ 2,490.00$ 1,250.00$ 1,500.00$ -$ 0.00% 100-00-43510-000-000BLDG INSP - PERMITS 289,778.13$ 290,791.16$ 384,739.65$ 275,000.00$ 225,093.76$ 210,000.00$ 200,000.00$ (75,000.00)$ -27.27% 100-00-43512-000-000BLDG INSP - WI INSPECT SEALS 720.00$ 2,205.00$ 3,960.00$ 1,750.00$ 2,745.00$ 2,700.00$ 1,800.00$ 50.00$ 2.86% 100-00-43520-000-000BLDG INSP - ADDRESS/FIRE # 1,866.00$ 3,490.00$ 3,962.00$ 2,000.00$ 2,749.00$ 2,500.00$ 2,000.00$ -$ 0.00% 100-00-43540-000-000BLDG INSP - EROSION PERMITS 7,762.90$ 8,894.00$ 20,412.00$ 5,000.00$ 10,110.00$ 8,500.00$ 5,000.00$ -$ 0.00% 100-00-43545-000-000BLDG INSP - CONTRACT SERVICES -$ -$ -$ 29,302.07$ -$ 7,400.00$ 35,456.32$ 16,141.93$ 55.00% 100-00-43550-000-000PUBLICATION FEES 172.57$ 171.21$ 270.00$ 170.00$ 6.68$ 225.00$ 200.00$ 30.00$ 17.65% 100-00-44100-000-000POLICE - COURT PENALTIES 51,035.33$ 36,786.50$ 30,116.89$ 55,000.00$ 18,101.07$ 30,000.00$ 42,558.00$ (12,442.00)$ -23% 100-00-44151-000-000POLICE - SALE OF PROPERTY -$ -$ 741.02$ 4,000.00$ 338.99$ 3,000.00$ 2,000.00$ (2,000.00)$ -50% 100-00-44152-000-000POLICE - ACCIDENT REPORTS 258.25$ 384.65$ 125.14$ 250.00$ 146.77$ 250.00$ 300.00$ 50.00$ 20% 100-00-44153-000-000POLICE - OWI TESTS/FINGERPRINT 2,768.66$ 1,846.86$ 1,879.07$ 2,500.00$ 1,477.53$ 2,500.00$ 2,500.00$ -$ 0% 100-00-44155-000-000POLICE - IMPACT FEES 18,906.34$ -$ -$ -$ -$ -$ -$ -$ 0% 100-00-44200-000-000POLICE - PARKING FINES 1,742.00$ 3,211.00$ 2,428.00$ 4,500.00$ 1,843.00$ 4,500.00$ 4,500.00$ -$ 0% 100-00-44300-000-000POLICE - CCW CLASS FEES -$ 2,420.00$ 850.00$ -$ -$ -$ -$ -$ 0% 100-00-44600-000-000POLICE - DONATIONS 9,720.36$ 10,198.46$ 5,048.00$ -$ 10,105.39$ 4,831.46$ -$ -$ 0% 100-00-44600-100-000POLICE - K-9 DONATIONS -$ 93,664.02$ 3,093.00$ -$ 4,195.88$ 5,000.00$ -$ -$ 0% 100-00-44700-000-000POLICE - WARRANT FEES 427.52$ 35.00$ 1,011.00$ 200.00$ (941.00)$ 1,000.00$ 1,000.00$ 800.00$ 400% 100-00-44800-000-000POLICE - DVDS -$ 60.00$ 40.17$ 100.00$ 113.66$ 100.00$ 100.00$ -$ 0% 100-00-44940-000-000FD & PD FUNDRAISER 13,058.00$ -$ 1,146.00$ -$ -$ -$ -$ -$ 0% 100-00-44950-000-000POLICE - MISCELLANEOUS REVENUE -$ 1,061.00$ 30.00$ -$ -$ -$ -$ -$ 0% Page 55 of 81 100-00-45105-000-000PROFESSIONAL SERVICES REIMBURS 39,708.27$ -$ -$ -$ -$ -$ -$ -$ 0% 100-00-45110-000-000GENERAL - ADMIN FEES 11,117.75$ 10,125.50$ 18,164.26$ 5,000.00$ 10,447.75$ 20,000.00$ 10,608.00$ 5,608.00$ 112% 100-00-45410-000-000PUBLIC WORKS REVENUE 885.96$ 5,531.30$ 105.20$ 100.00$ 23.00$ 22.00$ -$ (100.00)$ -100% 100-00-45430-000-000RECYCLING REVENUE 1,363.51$ 42.40$ 885.99$ -$ 1,979.23$ 1,705.63$ 1,000.00$ 1,000.00$ 100% 100-00-45720-000-000STREET OPENING PERMITS 425.00$ 12,225.00$ 11,560.00$ 1,000.00$ 5,300.00$ 6,000.00$ 2,000.00$ 1,000.00$ 100% 100-00-45730-000-000PLANNING / ZONING FEES 6,400.00$ 5,155.00$ 3,540.00$ 3,500.00$ 3,700.00$ 2,000.00$ 2,000.00$ (1,500.00)$ -43% 100-00-45790-000-000NSF CHARGES 40.00$ 160.00$ 105.00$ 400.00$ 40.00$ -$ -$ (400.00)$ 0% 100-00-46100-000-000SPECIAL ASSESSMENTS -$ -$ -$ 11,709.35$ -$ -$ -$ 100% 100-00-46850-000-000AURORA HEALTH CARE PAYMENT 33,857.97$ 32,016.67$ 32,980.25$ 30,000.00$ 25,179.84$ 25,179.84$ 22,500.00$ (7,500.00)$ -25% 100-00-48110-000-000INTEREST ON TEMP INVESTMENTS 9,367.05$ 172,462.33$ 319,473.57$ 38,316.60$ 231,146.18$ 280,000.00$ 50,000.00$ 11,683.40$ 30% 100-00-48400-000-000INSURANCE DIVIDENDS 40,800.00$ 39,836.00$ -$ 7,000.00$ 33,901.00$ 33,901.00$ 25,500.00$ 18,500.00$ 264% 100-00-48601-000-000VERIZON LEASE 29,284.99$ 29,284.99$ 29,284.99$ 29,284.99$ 29,284.99$ 29,284.99$ 29,284.99$ -$ 0% 100-00-48602-000-000U.S. CELLULAR LEASE 31,969.43$ 33,744.77$ 40,493.72$ 39,952.46$ 40,493.72$ 40,493.72$ 40,493.72$ 541.26$ 1% 100-00-48610-000-000SALE OF VILLAGE PROPERTY 481,400.00$ -$ -$ -$ -$ -$ -$ -$ 0% 100-00-48900-000-000MISCELLANEOUS REVENUES 846.05$ 2,659.08$ (350.18)$ -$ 21.09$ 21.09$ -$ -$ 0% 100-00-49000-000-000FUND BALANCE APPLIED -$ -$ -$ 140,000.00$ -$ -$ -$ (140,000.00)$ -100% 100-00-49990-000-000OUTSTANDING CHECKS 0.09$ -$ 268.46$ -$ -$ -$ -$ -$ 0% GENERAL FUND - REVENUES 5,360,925.20$ 5,409,376.86$ 6,186,039.22$ 6,279,838.73$ 1,392,941.77$ 6,398,610.39$ 6,492,140.83$ 212,302.10$ 3% Page 56 of 81 Account ID Description FY22 Actual FY23 Actual FY24 Actual FY25 AdoptedFY25 Actual 9/30/2025FY25 ProjectedFY26 ProposedDifference - FY26Percent - FY26 100-00-51100-110-000VILLAGE BOARD - WAGES 23,655.56$ 23,585.00$ 25,900.00$ 31,450.00$ 12,950.00$ 31,450.00$ 37,000.00$ 5,550.00$ 18% 100-00-51100-110-111APPOINTED COMMITTEE - WAGES 3,135.00$ 3,285.00$ 2,460.00$ 4,000.00$ 1,440.00$ 4,000.00$ 3,500.00$ (500.00)$ -13% 100-00-51100-130-000VILLAGE BOARD - WRS 647.62$ 436.26$ 501.20$ 650.00$ 262.68$ 640.00$ 740.00$ 90.00$ 14% 100-00-51100-130-111APPOINTED COMMITTEE - WRS 248.48$ 583.76$ 518.28$ 100.00$ 180.00$ -$ -$ (100.00)$ -100% 100-00-51100-135-000VILLAGE BOARD - SOC SEC 2,500.77$ 1,462.27$ 1,605.80$ 1,949.90$ 802.90$ 1,949.90$ 2,294.00$ 344.10$ 18% 100-00-51100-135-111APPOINTED COMMITTEE - SOC SEC 111.60$ 236.22$ 184.14$ 248.00$ 100.44$ 248.00$ 198.40$ (49.60)$ -20% 100-00-51100-140-000VILLAGE BOARD - MEDICARE 584.95$ 341.93$ 375.55$ 456.03$ 187.81$ 456.03$ 536.50$ 80.47$ 18% 100-00-51100-140-111APPOINTED COMMITTEE - MEDICARE 26.21$ 55.39$ 43.17$ 58.00$ 23.57$ 58.00$ 46.40$ (11.60)$ -20% 100-00-51100-310-000VILLAGE BOARD-OFFICE EXPENSES 133.75$ 225.17$ 543.73$ 500.00$ 109.99$ 500.00$ 500.00$ -$ 0% 100-00-51100-340-000VILLAGE BOARD-EDUC/TRAVEL/DUES 300.18$ 5,399.63$ 714.53$ 6,000.00$ 5,623.45$ 6,000.00$ 6,200.00$ 200.00$ 3% 100-00-51100-390-000VILLAGE - MISCELLANEOUS 109.00$ -$ -$ -$ -$ -$ -$ -$ 0% 100-00-51300-310-000ADMIN - PROFESSIONAL SERVICES 123,436.14$ 31,616.05$ 37,258.79$ 65,000.00$ 42,242.26$ 65,000.00$ 65,000.00$ -$ 0% 100-00-51320-000-000ADMIN - DOG LICENSE 2,280.00$ 2,230.00$ 1,957.00$ 2,200.00$ -$ 2,200.00$ 2,200.00$ -$ 0% 100-00-51330-000-000ADMIN - CAT LICENSE 81.95$ 70.81$ 92.25$ 100.00$ 114.65$ 100.00$ 100.00$ -$ 0% 100-00-51410-110-000ADMIN - ADMINISTRATION WAGES 283,800.14$ 297,739.08$ (4,465.48)$ -$ -$ -$ -$ -$ 0% 100-00-51410-110-001ADMINISTRATIVE WAGES -$ -$ 95,255.89$ 105,400.00$ 76,927.03$ 105,400.00$ 102,175.98$ (3,224.02)$ -3% 100-00-51410-110-002TREASURER DEPARTMENT WAGES -$ -$ 103,472.07$ 108,122.44$ 77,031.59$ 108,122.44$ 123,441.34$ 15,318.90$ 14% 100-00-51410-110-003CLERK DEPARTMENT WAGES -$ -$ 87,978.58$ 105,230.77$ 79,290.40$ 105,230.77$ 90,344.74$ (14,886.03)$ -14% 100-00-51410-125-000ADMIN HEALTH & LIFE 43,780.53$ 80,835.92$ 11,238.08$ -$ 740.00$ -$ -$ -$ 0% 100-00-51410-125-001ADMINISTRATIVE - HEALTH & LIFE -$ -$ 5,394.78$ 10,319.16$ 6,747.94$ 9,959.18$ 10,171.82$ (147.34)$ -1% 100-00-51410-125-002TREASURER DEPT - HEALTH & LIFE -$ -$ 25,856.74$ 30,252.66$ 20,667.84$ 27,572.40$ 47,759.56$ 17,506.90$ 58% 100-00-51410-125-003CLERK DEPT - HEALTH & LIFE -$ -$ 26,431.93$ 49,103.16$ 40,823.34$ 54,509.76$ 40,105.32$ (8,997.84)$ -18% 100-00-51410-130-000ADMIN - WRS 17,134.39$ 18,188.45$ -$ -$ -$ -$ -$ -$ 0% 100-00-51410-130-001ADMINISTRATIVE - WRS -$ -$ 8,101.75$ 8,618.00$ 6,297.74$ 8,618.00$ 8,736.05$ 118.05$ 1% 100-00-51410-130-002TREASURER DEPT - WRS -$ -$ 5,939.30$ 5,689.73$ 4,145.20$ 5,689.73$ 8,887.78$ 3,198.05$ 56% 100-00-51410-130-003CLERK DEPT - WRS -$ -$ 6,032.54$ 7,479.82$ 6,093.00$ 7,479.82$ 6,504.82$ (975.00)$ -13% 100-00-51410-135-000ADMIN - SOCIAL SECURITY 17,547.60$ 17,052.20$ -$ -$ -$ -$ -$ -$ 0% 100-00-51410-135-001ADMINISTRATIVE -SOC SECURITY -$ -$ 7,099.43$ 7,688.00$ 5,866.06$ 7,688.00$ 7,522.71$ (165.29)$ -2% 100-00-51410-135-002TREASURER DEPT-SOCIAL SECURITY -$ -$ 5,998.60$ 6,426.30$ 4,583.77$ 6,426.30$ 7,653.36$ 1,227.06$ 19% 100-00-51410-135-003CLERK DEPT - SOCIAL SECURITY -$ -$ 4,874.33$ 6,672.65$ 3,971.26$ 6,672.65$ 5,601.37$ (1,071.28)$ -16% 100-00-51410-140-000ADMIN - MEDICARE 3,887.09$ 4,204.72$ -$ -$ -$ -$ -$ -$ 0% 100-00-51410-140-001ADMINISTRATIVE - MEDICARE -$ -$ 1,660.42$ 1,798.00$ 1,371.90$ 1,798.00$ 1,759.34$ (38.66)$ -2% 100-00-51410-140-002TREASURER DEPT - MEDICARE -$ -$ 1,402.82$ 1,502.93$ 1,071.98$ 1,502.93$ 1,789.90$ 286.97$ 19% 100-00-51410-140-003CLERK DEPT - MEDICARE -$ -$ 1,140.01$ 1,560.54$ 928.77$ 1,560.54$ 1,310.00$ (250.54)$ -16% 100-00-51410-145-000ADMIN - MEDICAL REIMB 1,921.11$ 2,957.15$ -$ -$ -$ -$ -$ -$ 0% 100-00-51410-145-001ADMINISTRATIVE- MEDICAL REIMB -$ -$ 272.52$ -$ -$ -$ -$ -$ 0% 100-00-51410-145-002TREASURER DEPT - MEDICAL REIMB -$ -$ 581.10$ 550.00$ 367.24$ 500.00$ 850.00$ 300.00$ 55% 100-00-51410-145-003CLERK DEPT - MEDICAL REIMB -$ -$ 1,687.46$ 900.00$ 728.87$ 100.00$ 720.00$ (180.00)$ -20% 100-00-51410-315-000ADMIN - OFFICE SUPPLIES 1,269.32$ 1,894.12$ 1,764.61$ 2,000.00$ 1,334.88$ 2,000.00$ 2,000.00$ -$ 0% 100-00-51410-325-000ADMIN - PRINTING / PUBLISHING 5,940.27$ 8,000.91$ 6,704.31$ 8,250.00$ 4,659.16$ 8,250.00$ 9,250.00$ 1,000.00$ 12% 100-00-51410-330-000ADMIN - TELEPHONE / INTERNET 3,379.07$ 3,235.46$ 2,938.94$ 3,000.00$ 2,171.70$ 3,000.00$ 3,000.00$ -$ 0% 100-00-51410-335-000ADMIN - POSTAGE 4,988.57$ 3,738.22$ 2,925.45$ 2,700.00$ 4,162.76$ 2,900.00$ 2,900.00$ 200.00$ 7% 100-00-51410-340-000ADMIN - EDUC/TRAVEL/DUES 10,921.03$ 12,572.25$ -$ -$ -$ -$ -$ -$ 0% 100-00-51410-340-001ADMINISTRATOR-EDUC/TRAVEL/DUES -$ -$ 4,037.70$ 5,000.00$ 2,135.26$ 2,500.00$ 5,100.00$ 100.00$ 2% 100-00-51410-340-002TREASURER - EDUC/TRAVEL/DUES -$ 478.00$ 1,463.91$ 3,500.00$ 1,359.89$ 1,500.00$ 3,000.00$ (500.00)$ -14% 100-00-51410-340-003CLERK - EDUC/TRAVEL/DUES -$ 289.00$ 1,207.69$ 3,000.00$ 1,414.48$ 3,000.00$ 3,200.00$ 200.00$ 7% Page 57 of 81 100-00-51410-350-000ADMIN - TASC 2,506.95$ 2,746.67$ 2,076.72$ 2,000.00$ 1,989.68$ 2,500.00$ 2,500.00$ 500.00$ 25% 100-00-51410-400-000ADMIN - COPIER/SHREDDER 3,501.03$ 2,918.97$ 3,031.77$ 2,800.00$ 2,252.02$ 2,800.00$ 3,000.00$ 200.00$ 7% 100-00-51410-402-000ADMIN - COMPUTER SOFTWARE 4,973.72$ 21,865.74$ 23,359.75$ 25,000.00$ 27,694.84$ 28,000.00$ 28,000.00$ 3,000.00$ 12% 100-00-51410-530-000MOBILE HOME PARKING FEES -$ -$ -$ 40,000.00$ 25,101.12$ -$ -$ (40,000.00)$ -100% 100-00-51440-110-000ADMIN - ELECTION - WAGES 15,529.92$ 7,573.29$ 36,089.97$ 26,337.38$ 13,354.49$ 14,500.00$ 58,254.06$ 31,916.68$ 121% 100-00-51440-125-000ADMIN - ELECTION - HEALTH/LIFE -$ -$ 4,508.75$ -$ -$ -$ 15,596.52$ 15,596.52$ 0% 100-00-51440-130-000ADMIN - ELECTION - WRS 201.11$ 126.20$ 1,084.90$ -$ -$ -$ 2,616.05$ 2,616.05$ 0% 100-00-51440-135-000ADMIN - ELECTION- SOC SECURITY 955.75$ 451.28$ 2,142.82$ 930.00$ 746.23$ 740.09$ 3,611.75$ 2,681.75$ 288% 100-00-51440-140-000ADMIN - ELECTION - MEDICARE 223.58$ 105.63$ 501.15$ 217.50$ 174.55$ 173.11$ 844.68$ 627.18$ 288% 100-00-51440-145-000ADMIN - ELECTION - MED REIMBUR -$ -$ 122.23$ -$ -$ -$ 280.00$ 280.00$ 0% 100-00-51440-301-000ADMIN - ELECTION POSTAGE 1,885.20$ 1,914.75$ 4,035.43$ 4,000.00$ 1,033.76$ 1,200.00$ 5,000.00$ 1,000.00$ 25% 100-00-51440-305-000ADMIN - ELECTION SUPPLIES 3,858.52$ 4,824.25$ 4,261.37$ 5,000.00$ 1,295.48$ 2,500.00$ 5,000.00$ -$ 0% 100-00-51440-310-000ADMIN - ELECTION MEALS 565.76$ 148.80$ 1,314.46$ 1,000.00$ 466.34$ -$ 1,800.00$ 800.00$ 80% 100-00-51440-315-000ADMIN - ELECTION LEGAL ADS (18.38)$ 291.52$ 728.27$ 1,000.00$ 170.93$ 225.00$ 1,000.00$ -$ 0% 100-00-51510-310-000ADMIN - AUDIT / ACCOUNTING 18,023.75$ 39,135.00$ 36,075.00$ 30,000.00$ 18,716.00$ 27,000.00$ 30,000.00$ -$ 0% 100-00-51530-310-000ADMIN - ASSESSMENT SERVICES 39,753.87$ 43,445.32$ 40,753.42$ 40,000.00$ 27,450.00$ 36,600.00$ 40,000.00$ -$ 0% 100-00-51540-311-000ADMIN - COMPUTER EQUIPMENT 495.93$ 1,663.68$ 3,532.93$ 7,000.00$ 1,745.98$ 7,000.00$ 7,000.00$ -$ 0% 100-00-51540-315-000ADMIN - WEB SITE 1,095.00$ 4,520.00$ 4,658.92$ 4,500.00$ 42.16$ 4,000.00$ 4,500.00$ -$ 0% 100-00-51605-110-000VILLAGE OPERATION - WAGES 10,957.86$ -$ -$ -$ -$ -$ -$ 0% 100-00-51605-125-000VILLAGE OPERATION - HEALTH/LIFE 963.01$ -$ -$ -$ -$ -$ -$ 0% 100-00-51605-130-000VILLAGE OPERATION - WRS 777.17$ -$ -$ -$ -$ -$ -$ 0% 100-00-51605-135-000VILLAGE OPERATION - SOCIAL SEC 711.67$ -$ -$ -$ -$ -$ -$ 0% 100-00-51605-140-000VILLAGE OPERATION - MEDICARE 166.46$ -$ -$ -$ -$ -$ -$ 0% 100-00-51605-145-000VILLAGE OPERATION - MED REIMB 81.57$ -$ -$ -$ -$ -$ -$ 0% 100-00-51610-310-000ADMIN - EMPLOYEE APPRECIATION 10,609.44$ 14,065.00$ 325.00$ 2,000.00$ 122.70$ 2,000.00$ 2,000.00$ -$ 0% 100-00-51610-320-000ADMIN - BUILIDING MAINTENANCE 3,986.25$ 3,862.50$ 7,878.57$ 7,300.00$ 3,532.58$ 5,000.00$ 7,300.00$ -$ 0% 100-00-51610-321-000ADMIN - VEHICLE LEASE/MAINT -$ -$ 2,534.03$ 4,000.00$ 2,514.05$ 4,000.00$ 4,000.00$ -$ 0% 100-00-51610-325-000ADMIN - JANITORIAL 11,798.07$ 6,739.28$ 7,066.77$ 12,000.00$ 5,078.40$ 12,000.00$ 12,000.00$ -$ 0% 100-00-51610-330-000ADMIN - PHONE SYS MAINT 434.00$ -$ -$ 1,000.00$ -$ -$ 1,000.00$ -$ 0% 100-00-51610-331-000ADMIN - WATER/SEWER 675.95$ 484.28 534.16$ 1,300.00$ 287.73$ 600.00$ 1,300.00$ -$ 0% 100-00-51610-333-000ADMIN - ELECTRIC/GAS 16,709.04$ 11,704.86$ 10,910.03$ 17,000.00$ 8,146.33$ 15,000.00$ 17,000.00$ -$ 0% 100-00-51610-334-000ADMIN - COMPUTER SRVS 11,237.13$ 13,810.88$ 20,275.01$ 24,500.00$ 16,736.28$ 22,000.00$ 24,500.00$ -$ 0% 100-00-51807-000-000ADMIN - NW BUSINESS PARK SIGN 1,487.83$ 1,537.28$ 1,429.91$ 1,700.00$ 741.89$ 1,500.00$ 1,700.00$ -$ 0% 100-00-51910-000-000OMITTED TAXES -$ 1,165.17$ -$ -$ -$ -$ -$ -$ 0% 100-00-51940-350-000ADMIN - PROP & LIABILITY INSUR 52,162.00$ 58,320.48$ 49,975.67$ 58,000.00$ 37,099.86$ 54,000.00$ 58,000.00$ -$ 0% 100-00-51997-000-000ADMIN - UNEMPLOYMENT COM -$ 81.53$ -$ -$ -$ -$ -$ -$ 0% 100-00-51998-000-000ADMIN - SALES TAX PAID 118.04$ 167.17$ 212.65$ 200.00$ 72.04$ 200.00$ 200.00$ -$ 0% 100-00-51999-000-000RAIL SIDING RENT/SWITCH MAINT -$ (2,425.39)$ -$ -$ -$ -$ -$ -$ 0% 100-00-51999-900-000CONTINGENCY -$ -$ -$ 140,000.00$ -$ -$ -$ (140,000.00)$ -100% 100-00-51999-905-000ADMIN - BANK SERVICE FEES 321.79$ 412.50$ 447.53$ 300.00$ 175.10$ -$ -$ (300.00)$ -100% 100-00-52100-110-000POLICE - PATROL WAGES 1,142,274.54$ 1,251,541.05$ 1,309,660.85$ 1,368,070.19$ 926,242.13$ 1,368,070.19$ 1,480,975.28$ 112,905.09$ 8% 100-00-52100-125-000POLICE - HEALTH & LIFE INSURAN 201,969.71$ 270,705.15$ 311,873.67$ 377,957.42$ 243,110.98$ -$ 407,709.87$ 29,752.45$ 8% 100-00-52100-130-000POLICE - WRS 135,130.03$ 163,487.36$ 193,269.17$ 197,842.34$ 138,962.72$ 197,842.34$ 219,805.44$ 21,963.10$ 11% 100-00-52100-135-000POLICE - SOCIAL SECURITY 69,492.02$ 68,888.61$ 78,852.28$ 81,720.35$ 53,972.76$ 81,720.35$ 92,080.66$ 10,360.31$ 13% 100-00-52100-140-000POLICE - MEDICARE 15,459.14$ 16,904.32$ 18,441.00$ 19,112.02$ 12,622.62$ 19,112.02$ 21,534.99$ 2,422.97$ 13% 100-00-52100-145-000POLICE - MEDICAL REIMBURSE 5,798.48$ 6,286.08$ 6,470.22$ 7,000.00$ 4,548.96$ 7,000.00$ 7,500.00$ 500.00$ 7% 100-00-52100-521-000FD & PD FUNDRAISER EXPENSE 2,469.00$ 11,062.25$ 183.53$ -$ 29.99$ -$ -$ -$ 0% Page 58 of 81 100-00-52102-110-000POLICE ADMIN - ASST WAGES 59,175.14$ 64,503.84$ 65,815.26$ 76,219.88$ 48,766.13$ 68,219.88$ 78,508.25$ 2,288.37$ 3% 100-00-52102-125-000POLICE ADMIN - HEALTH/LIFE 19,159.97$ 27,286.88$ 23,068.44$ 27,200.88$ 20,441.21$ -$ 27,909.34$ 708.46$ 3% 100-00-52102-130-000POLICE ADMIN - WRS 3,178.85$ 3,561.48$ 3,866.13$ 3,881.13$ 2,837.91$ 3,881.13$ 4,141.69$ 260.56$ 7% 100-00-52102-135-000POLICE ADMIN - SOCIAL SECURITY 3,377.51$ 3,297.33$ 3,762.28$ 4,725.63$ 2,585.34$ 4,725.63$ 4,867.51$ 141.88$ 3% 100-00-52102-140-000POLICE ADMIN - MEDICARE 743.29$ 817.60$ 879.80$ 1,105.19$ 604.62$ 1,105.19$ 1,138.37$ 33.18$ 3% 100-00-52102-145-000POLICE ADMIN - MED REIMBURSE 481.91$ 500.97$ 499.98$ 500.00$ 374.36$ 500.00$ 500.00$ -$ 0% 100-00-52104-110-000POLICE CROSSING GUARD - WAGES 6,023.89$ 6,812.37$ 6,204.58$ 7,245.00$ 4,292.11$ 7,245.00$ 7,000.00$ (245.00)$ -3% 100-00-52104-135-000POLICE CROSSING GUARD -SOC SEC 401.63$ 392.17$ 411.23$ 449.19$ 266.13$ 449.19$ 434.00$ (15.19)$ -3% 100-00-52104-140-000POLICE CROSSING GUARD-MEDICARE 93.94$ 91.75$ 96.16$ 105.05$ 62.24$ 105.05$ 101.50$ (3.55)$ -3% 100-00-52110-310-000POLICE - ATTORNEY FEES 8,754.00$ 14,798.88$ 12,796.06$ 7,500.00$ 6,072.00$ 9,000.00$ 8,500.00$ 1,000.00$ 13.33 100-00-52110-312-000POLICE - CRIME PREVENTION 1,841.23$ 4,380.75$ 1,632.70$ 1,800.00$ 611.90$ 1,800.00$ 1,800.00$ -$ 0% 100-00-52110-314-000POLICE - UNIFORMS 10,282.57$ 8,515.77$ 8,438.43$ 10,000.00$ 7,752.70$ 10,000.00$ 10,000.00$ -$ 0% 100-00-52110-315-000POLICE - EQUIPMENT 15,232.95$ 9,638.99$ 8,100.62$ 9,000.00$ 2,618.39$ 9,000.00$ 9,180.00$ 180.00$ 2% 100-00-52110-317-000POLICE - COPYING / PRINTING 2,898.15$ 2,991.00$ 2,858.81$ 2,500.00$ 1,365.97$ 2,500.00$ 2,900.00$ 400.00$ 16% 100-00-52110-318-000POLICE - OFFICE SUPPLIES/POSTG 2,789.84$ 2,267.92$ 2,709.67$ 2,250.00$ 1,277.91$ 2,250.00$ 2,500.00$ 250.00$ 11% 100-00-52110-320-000POLICE - ELECTRONICS MAINTENCE 6,432.09$ 2,981.61$ 3,679.80$ 3,000.00$ 1,631.44$ 3,000.00$ 3,500.00$ 500.00$ 17% 100-00-52110-321-000POLICE - FIREARMS / SUPPLIES 4,584.20$ 5,058.16$ 6,176.78$ 7,000.00$ 2,916.20$ 7,000.00$ 7,000.00$ -$ 0% 100-00-52110-322-000POLICE - INVESTIGATION/OWI TST 3,995.23$ 1,406.34$ 5,067.56$ 3,000.00$ 1,909.03$ 3,000.00$ 3,500.00$ 500.00$ 17% 100-00-52110-323-000POLICE - FLEET LEASE/SETUP 28,193.20$ 40,431.74$ 52,272.53$ 59,602.00$ 59,802.09$ 59,602.00$ 61,390.06$ 1,788.06$ 3% 100-00-52110-324-000POLICE - EQUIPMENT MAINTENANCE 4,403.41$ 5,504.45$ 6,108.80$ 6,000.00$ 4,606.92$ 6,000.00$ 6,180.00$ 180.00$ 3% 100-00-52110-325-000POLICE - VEHICLE MAINTENANCE 7,726.99$ 6,158.87$ 5,241.96$ 5,000.00$ 1,398.90$ 5,000.00$ 5,150.00$ 150.00$ 3% 100-00-52110-326-000POLICE - TIRES 2,891.16$ 162.72$ 1,693.37$ 1,500.00$ -$ 1,500.00$ 1,500.00$ -$ 0% 100-00-52110-327-000POLICE - FUEL / LUBRICANTS 26,196.84$ 20,627.42$ 21,897.29$ 22,500.00$ 13,033.40$ 22,500.00$ 25,000.00$ 2,500.00$ 11% 100-00-52110-328-000POLICE - COMPUTR EQUIP/SOFTWRE 32,890.47$ 28,836.87$ 30,924.55$ 31,000.00$ 27,218.87$ 31,000.00$ 31,000.00$ -$ 0% 100-00-52110-329-000POLICE - ANIMAL SERVICES 2,582.00$ 1,395.87$ 1,429.10$ 1,462.00$ 1,462.34$ 1,462.00$ 1,505.00$ 43.00$ 3% 100-00-52110-330-000POLICE - SYSTEM / SIM CARDS 3,178.00$ 2,751.02$ 2,802.70$ 3,000.00$ 2,656.06$ 3,000.00$ 3,000.00$ -$ 0% 100-00-52110-331-000POLICE - CELL / TELEPHONES 4,601.43$ 3,297.75$ 3,863.24$ 3,500.00$ 2,758.40$ 3,500.00$ 4,000.00$ 500.00$ 14% 100-00-52110-332-000POLICE - PROPHOENIX SUPPORT 4,364.25$ 4,582.46$ 4,719.93$ 4,861.00$ 4,861.53$ 4,861.00$ 5,006.00$ 145.00$ 3% 100-00-52110-333-000POLICE - BROADBAND SERVICE 906.20$ 880.69$ 898.13$ 900.00$ 656.95$ 950.00$ 950.00$ 50.00$ 6% 100-00-52110-335-000POLICE - BUILDING MAINTENANCE 185.13$ 4,859.84$ 7,449.22$ 5,500.00$ 6,849.41$ 6,500.00$ 7,500.00$ 2,000.00$ 36% 100-00-52110-336-000POLICE - UTILITIES 30,726.00$ 27,628.74$ 25,940.15$ 30,000.00$ 19,117.18$ 25,000.00$ 28,000.00$ (2,000.00)$ -7% 100-00-52110-338-000POLICE - CLEANING 11,228.44$ 13,860.00$ 14,360.00$ 14,000.00$ 9,240.00$ 14,000.00$ 14,000.00$ -$ 0% 100-00-52110-340-000POLICE - EDUC / TRAVEL / DUES 12,546.50$ 12,977.27$ 10,722.79$ 12,000.00$ 7,041.70$ 12,000.00$ 12,500.00$ 500.00$ 4% 100-00-52110-411-000POLICE-LEXIPOL ANNUAL MAINTENA -$ -$ 9,640.60$ 10,268.00$ 10,267.24$ 10,268.00$ 11,089.00$ 821.00$ 8% 100-00-52110-500-000POLICE - DONATIONS 9,901.86$ 9,534.60$ 5,324.71$ -$ 1,801.82$ 458.23$ -$ -$ 0% 100-00-52110-790-000POLICE - GRANT EXPENSES -$ 36,141.15$ 4,737.61$ -$ 14,858.55$ 2,511.14$ -$ -$ 0% 100-00-52115-370-000POLICE - K-9 EXPENSE -$ 47,120.55$ 28,737.21$ -$ 6,323.35$ 500.00$ -$ -$ 0% 100-00-52210-300-000FIRE DEPT TRANSFER 437,249.00$ 513,571.87$ 619,363.10$ 653,340.93$ 490,005.71$ 653,340.93$ 710,657.22$ 57,316.29$ 9% 100-00-52375-110-000EMERG GOV - SALARIES/FRINGES 1,390.40$ 1,003.60$ 1,000.00$ 1,000.00$ -$ 1,000.00$ 1,000.00$ -$ 0% 100-00-52375-111-000EMERG GOV - EQUIPMENT -$ 2,396.39$ -$ 2,000.00$ 75.00$ 1,000.00$ 1,500.00$ (500.00)$ -25% 100-00-52375-116-000EMERG GOV - GENERATOR MAINT 260.47$ -$ 2,224.80$ 2,000.00$ 1,957.00$ 2,500.00$ 2,500.00$ 500.00$ 25% 100-00-52375-130-000EMERG GOV - WRS 120.40$ 132.20$ -$ 150.10$ -$ 150.10$ 148.00$ (2.10)$ -1% 100-00-52375-135-000EMER GOV - SOCIAL SECURITY 58.08$ 58.46$ -$ 62.00$ -$ 62.00$ 62.00$ -$ 0% 100-00-52375-140-000EMER GOV - MEDICARE 13.58$ 13.67$ -$ 14.50$ -$ 14.50$ 14.50$ -$ 0% 100-00-52410-110-000BLDG INSP - WAGES 106,543.21$ 109,290.19$ 115,864.79$ 184,764.64$ 94,205.64$ 148,172.00$ 187,292.89$ 12,528.25$ 1% 100-00-52410-125-000BLDG INSP - HEALTH/LIFE INSUR 7,526.80$ 9,730.24$ 9,841.88$ 22,538.84$ 8,488.05$ 13,647.36$ 22,860.19$ 321.35$ 1% 100-00-52410-130-000BLDG INSP - WRS 4,950.92$ 5,541.64$ 5,792.31$ 11,250.98$ 4,412.75$ 7,341.61$ 11,843.37$ 592.39$ 5% Page 59 of 81 100-00-52410-135-000BLDG INSP - SOCIAL SECURITY 6,776.29$ 6,321.19$ 7,245.89$ 11,455.41$ 5,728.95$ 9,185.59$ 11,612.34$ 156.93$ 1% 100-00-52410-140-000BLDG INSP - MEDICARE 1,511.61$ 1,551.56$ 1,694.56$ 2,679.09$ 1,339.80$ 1,876.37$ 2,715.79$ 36.70$ 1% 100-00-52410-145-000BUILD INSP - MEDICAL REIMBURSE 478.77$ 498.49$ 498.34$ 1,000.00$ 365.37$ 500.00$ 1,000.00$ -$ 0% 100-00-52410-315-000BLDG INSP - EQUIPMENT MAINT 222.50$ -$ 993.50$ 1,000.00$ -$ 1,000.00$ 1,000.00$ -$ 0% 100-00-52410-320-000BLDG INSP - FUEL / MILEAGE 631.40$ 566.89$ 519.66$ 750.00$ 324.58$ 750.00$ 750.00$ -$ 0% 100-00-52410-325-000BLDG INSP - OFFICE SUPP/POST 828.23$ 1,342.17$ 717.71$ 900.00$ 717.04$ 700.00$ 900.00$ -$ 0% 100-00-52410-330-000BLDG INSP - CLOTHING 94.49$ 254.99$ 366.39$ 300.00$ -$ 300.00$ 300.00$ -$ 0% 100-00-52410-335-000BLDG INSP - CONTRACT INSPECT 2,683.64$ 1,132.79$ 2,380.88$ 10,000.00$ 1,500.00$ 3,900.00$ 10,000.00$ -$ 0% 100-00-52410-340-000BLDG INSP - EDUC/TRAVL/DUES 1,688.69$ 1,684.35$ 993.85$ 2,500.00$ 892.12$ 2,000.00$ 2,500.00$ -$ 0% 100-00-52410-345-000BLDG INSP - PRINTING 166.96$ 217.77$ 405.57$ 1,000.00$ 439.23$ 750.00$ 1,000.00$ -$ 0% 100-00-52410-350-000BLDG INSP - WI PERMIT SEALS 998.59$ 1,495.06$ 2,664.98$ 1,000.00$ 2,005.60$ 2,006.00$ 1,000.00$ -$ 0% 100-00-52410-355-000BLDG INSP - ADDRESS/FIRE # 1,511.65$ 1,825.61$ 4,075.36$ 1,200.00$ 1,942.61$ 2,500.00$ 1,200.00$ -$ 0% 100-00-52410-360-000BLDG INSP - CELL PHONE 539.92$ 527.99$ 408.04$ 750.00$ 302.94$ 500.00$ 750.00$ -$ 0% 100-00-52410-400-000BLDG INSP - COMP EQUIP/SOFTWRE 498.77$ 817.72$ 2,922.26$ 4,000.00$ 4,955.19$ 4,000.00$ 3,999.92$ (0.08)$ 0% 100-00-53200-110-000ENGINEERING - WAGES 21,723.44$ 23,386.97$ 25,021.30$ 39,645.00$ 37,108.19$ 39,645.00$ 44,621.00$ 4,976.00$ 13% 100-00-53200-125-000ENGINEERING - HEALTH/LIFE 4,227.08$ 5,772.53$ 2,701.92$ 7,744.00$ 6,819.92$ 7,744.00$ 10,083.25$ 2,339.25$ 30% 100-00-53200-130-000ENGINEERING - WRS 1,396.71$ 1,576.36$ 1,776.08$ 2,755.00$ 2,390.68$ 2,755.00$ 3,212.71$ 457.71$ 17% 100-00-53200-135-000ENGINEERING - SOCIAL SECURITY 1,263.39$ 1,222.78$ 1,529.26$ 2,458.00$ 2,341.26$ 2,458.00$ 2,766.50$ 308.50$ 13% 100-00-53200-140-000ENGINEERING - MEDICARE 280.15$ 301.26$ 357.63$ 575.00$ 547.59$ 575.00$ 647.00$ 72.00$ 13% 100-00-53200-145-000ENGINEERING - MED REIMBURSE 109.87$ 117.90$ 111.24$ 200.00$ 127.61$ 200.00$ 125.00$ (75.00)$ -38% 100-00-53200-200-000ENG-ACTION IN JACKSON EXPENSES 1,624.43$ 241.00$ 1,812.09$ 1,500.00$ 315.02$ 1,500.00$ 1,500.00$ -$ 0% 100-00-53200-300-000ENGINEERING - CELL/TELEPHONES 415.18$ 504.43$ 462.12$ 900.00$ 231.16$ 900.00$ 900.00$ -$ 0% 100-00-53200-305-000ENGINEERING - POSTAGE 7.54$ -$ -$ -$ -$ -$ -$ -$ 0% 100-00-53200-310-000ENG - MATERIALS/SUPPLIES -$ 36.46$ 200.32$ 1,000.00$ 516.79$ 1,000.00$ 1,000.00$ -$ 0% 100-00-53200-320-000ENGINEERING - FUEL/LUBRICANTS 299.41$ 369.98$ 188.47$ 300.00$ 149.78$ 300.00$ 300.00$ -$ 0% 100-00-53200-335-000ENGINEERING - UNIFORMS / SHOES 302.00$ 135.00$ 251.25$ -$ -$ -$ -$ -$ 0% 100-00-53200-340-000ENGINEERING - EDUC/TRAVEL/DUES 1,806.10$ 2,356.12$ 2,825.88$ 3,000.00$ 1,704.00$ 3,000.00$ 3,050.00$ 50.00$ 2% 100-00-53200-410-000ENGINEERING - COMPUTER UPGRADE 89.00$ -$ -$ -$ 1,065.33$ 1,100.00$ -$ -$ 0% 100-00-53200-500-000Engineering - Contract Services -$ -$ -$ -$ -$ 12,000.00$ 12,000.00$ 12,000.00$ 100% 100-00-53300-110-000STREETS ADMIN - WAGES 126.93$ 362.56$ 76.81$ -$ -$ -$ -$ -$ 0% 100-00-53300-125-000STREETS ADMIN - HEALTH & LIFE 29.48$ (15.50)$ 95.58$ -$ -$ -$ -$ -$ 0% 100-00-53300-130-000STREETS ADMIN - WRS 8.25$ 24.64$ 5.30$ -$ -$ -$ -$ -$ 0% 100-00-53300-135-000STREETS ADMIN - SOCIAL SECURIT 7.07$ 20.15$ 4.50$ -$ -$ -$ -$ -$ 0% 100-00-53300-140-000STREETS ADMIN - MEDICARE 1.66$ 4.71$ 1.06$ -$ -$ -$ -$ -$ 0% 100-00-53300-145-000STREETS ADMIN - MED REIMBURSE 0.67$ 1.85$ 0.38$ -$ -$ -$ -$ -$ 0% 100-00-53302-110-000STREETS OPERATION - WAGES 156,602.35$ 177,872.90$ 191,368.76$ 214,759.00$ 130,951.95$ 214,759.00$ 181,368.07$ (33,390.93)$ -16% 100-00-53302-125-000STREETS OPERATION - HEALTH 38,713.80$ 56,449.63$ 46,242.72$ 62,589.00$ 44,610.65$ 62,589.00$ 68,115.52$ 5,526.52$ 9% 100-00-53302-130-000STREETS OPERATION - WRS 9,328.45$ 12,148.72$ 13,757.86$ 13,536.00$ 8,905.46$ 13,536.00$ 13,058.50$ (477.50)$ -4% 100-00-53302-135-000STREETS OPERATION - SOC SECURI 9,720.75$ 9,470.10$ 11,890.35$ 12,075.00$ 7,611.66$ 12,075.00$ 11,244.82$ (830.18)$ -7% 100-00-53302-140-000STREETS OPERATION - MEDICARE 2,041.62$ 2,446.64$ 2,780.78$ 2,824.00$ 1,780.20$ 2,824.00$ 2,629.84$ (194.16)$ -7% 100-00-53302-145-000STREETS OPERATION - MED REIMBU 1,101.76$ 1,468.77$ 1,409.92$ 1,500.00$ 877.91$ 1,500.00$ 1,575.00$ 75.00$ 5% 100-00-53310-310-000STREETS - MACHINERY / EQUIPMNT 38,368.97$ 27,918.17$ 52,939.03$ 46,000.00$ 21,969.49$ 46,000.00$ 46,900.00$ 900.00$ 2% 100-00-53310-311-000STREETS - FUEL / LUBRICANTS 13,841.66$ 13,861.16$ 23,741.62$ 19,000.00$ 10,558.71$ 19,000.00$ 19,350.00$ 350.00$ 2% 100-00-53310-312-000STREETS - WEED CONTROL / GRASS 880.39$ 464.00$ 362.97$ 500.00$ 90.00$ 500.00$ 500.00$ -$ 0% 100-00-53310-313-000STREETS - STREET SWEEPING 18,524.38$ 16,126.81$ 7,031.45$ -$ 5,046.48$ 4,000.00$ 8,000.00$ 8,000.00$ 100% 100-00-53310-314-000STREETS - SIGNS 2,216.00$ 4,235.40$ 3,337.25$ 5,000.00$ 5,457.05$ 5,000.00$ 5,000.00$ -$ 0% 100-00-53310-315-000STREETS - TOOLS 1,917.90$ 2,228.96$ 1,737.24$ 2,500.00$ 427.55$ 2,500.00$ 2,500.00$ -$ 0% Page 60 of 81 100-00-53310-316-000STREETS - SALT / SAND 68,053.87$ 50,410.11$ 55,686.34$ 63,392.00$ 58,740.44$ 59,000.00$ 64,650.00$ 1,258.00$ 2% 100-00-53310-317-000STREETS - ASPHALT PATCHING 643.80$ 2,256.76$ 2,586.06$ 4,000.00$ 2,533.44$ 4,000.00$ 4,100.00$ 100.00$ 3% 100-00-53310-318-000STREETS - CURB/GUTTER/SIDEWALK 220.00$ 2,659.08$ 4,237.68$ 5,000.00$ 8,064.50$ 12,300.00$ 5,150.00$ 150.00$ 3% 100-00-53310-319-000STREETS - PAINTING / STRIPING 8,432.19$ 9,906.38$ 5,727.70$ 10,000.00$ 686.16$ 10,000.00$ 10,300.00$ 300.00$ 3% 100-00-53310-320-000STREETS - SNOW / ICE REMOVAL 229.72$ 240.00$ 1,050.00$ 1,500.00$ 250.00$ 1,250.00$ 1,500.00$ -$ 0% 100-00-53310-322-000STREETS - OPERATING SUPPLIES 942.84$ 2,157.01$ 840.91$ 2,000.00$ 2,575.72$ 2,000.00$ 2,000.00$ -$ 0% 100-00-53310-323-000STREETS - STREET REPAIR 15,512.20$ 16,301.55$ 29,189.19$ 18,000.00$ 12,450.09$ 25,300.00$ 23,500.00$ 5,500.00$ 31% 100-00-53310-324-000STREETS - BLDGS / GROUNDS 12,502.06$ 38,411.92$ 4,241.56$ 30,000.00$ 7,580.24$ 30,000.00$ 30,500.00$ 500.00$ 2% 100-00-53310-325-000STREETS - CELL PHONES 718.89$ 556.37$ 408.04$ 1,000.00$ 290.30$ 1,000.00$ 1,000.00$ -$ 0% 100-00-53310-326-000STREETS - UNIFORMS/MED SUPPLY 3,779.38$ 3,464.09$ 5,323.14$ 5,000.00$ 4,399.36$ 5,000.00$ 5,100.00$ 100.00$ 2% 100-00-53310-340-000STREETS - EDUC / TRAVEL / DUES 1,587.46$ 1,797.65$ 2,350.77$ 3,000.00$ 1,138.22$ 3,000.00$ 3,050.00$ 50.00$ 2% 100-00-53310-412-000STREETS - CRACK FILLING 20,000.00$ 20,000.00$ 24,000.00$ 25,000.00$ 25,000.00$ 25,000.00$ 25,700.00$ 700.00$ 3% 100-00-53310-416-000STREETS - PORTABLE RADIOS 1,495.80$ -$ -$ 3,000.00$ -$ 3,000.00$ 3,050.00$ 50.00$ 2% 100-00-53310-422-000STREETS - UTILITIES 16,451.89$ 14,556.05$ 13,971.02$ 19,000.00$ 11,080.83$ 19,000.00$ 19,350.00$ 350.00$ 2% 100-00-53420-330-000STREET LIGHTING - ELECTRICITY 119,605.47$ 112,882.07$ 134,564.36$ 135,000.00$ 91,809.60$ 135,000.00$ 137,500.00$ 2,500.00$ 2% 100-00-53420-331-000STREET LIGHTING - POLES 1,811.18$ 3,123.77$ 17,359.92$ 12,000.00$ -$ 12,000.00$ 12,200.00$ 200.00$ 2% 100-00-53441-310-000STORM SEWER - CLEANING/REPAIR 5,771.14$ 3,154.00$ 10,679.17$ 3,000.00$ -$ 3,000.00$ 3,050.00$ 50.00$ 2% 100-00-53620-110-000TRASH ADMIN - WAGES (1,259.11)$ 501.44$ (62.04)$ -$ -$ -$ -$ -$ 0% 100-00-53620-125-000TRASH ADMIN - HEALTH & LIFE 29.48$ (15.50)$ 95.58$ -$ -$ -$ -$ -$ 0% 100-00-53620-130-000TRASH ADMIN - WRS 9.86$ 24.64$ 5.30$ -$ -$ -$ -$ -$ 0% 100-00-53620-135-000TRASH ADMIN - SOCIAL SECURITY 8.45$ 20.15$ 4.50$ -$ -$ -$ -$ -$ 0% 100-00-53620-140-000TRASH ADMIN - MEDICARE 1.98$ 4.71$ 1.06$ -$ -$ -$ -$ -$ 0% 100-00-53620-145-000TRASH ADMIN - MED REIMBURSE 0.80$ 1.85$ 0.38$ -$ -$ -$ -$ -$ 0% 100-00-53624-110-000TRASH CHIPPING/BRUSH - WAGES 20,391.72$ 28,182.26$ 28,284.71$ 44,601.00$ 20,049.78$ 44,601.00$ 41,777.76$ (2,823.24)$ -6% 100-00-53624-125-000TRASH CHIPPING/BRUSH - HEALTH 6,162.12$ 9,424.57$ 5,872.27$ 14,295.00$ 4,364.60$ 14,295.00$ 7,858.80$ (6,436.20)$ -45% 100-00-53624-130-000TRASH CHIPPING/BRUSH - WRS 1,305.78$ 1,916.39$ 1,937.07$ 3,100.00$ 1,393.45$ 3,100.00$ 3,008.00$ (92.00)$ -3% 100-00-53624-135-000TRASH CHIPPING/BRUSH - SOC SEC 1,185.78$ 1,650.91$ 1,678.30$ 2,765.00$ 1,171.49$ 2,765.00$ 2,590.22$ (174.78)$ -6% 100-00-53624-140-000TRASH CHIPPING/BRUSH - MEDICAR 277.31$ 386.07$ 392.49$ 647.00$ 273.97$ 647.00$ 605.78$ (41.22)$ -6% 100-00-53624-145-000TRASH CHIPPING/BRUSH - MED REI 164.67$ 298.97$ 232.68$ 350.00$ 127.03$ 350.00$ 200.00$ (150.00)$ -43% 100-00-53625-315-000TRASH - CURBSIDE PICKUP 222,102.42$ 234,525.59$ 245,064.19$ 261,394.00$ 194,543.35$ 261,394.00$ 269,000.00$ 7,606.00$ 3% 100-00-53625-325-000TRASH - CHIPPING / BRUSH 10,977.27$ 8,265.00$ 12,920.00$ 20,000.00$ -$ 15,000.00$ 20,000.00$ -$ 0% 100-00-53625-326-000TRASH - SPRING CLEANUP DAY -$ -$ -$ 20,000.00$ 707.40$ 1,000.00$ 5,000.00$ (15,000.00)$ -75% 100-00-53635-325-000RECYCLING - CURBSIDE PICKUP 179,128.35$ 188,636.56$ 201,986.59$ 206,534.00$ 155,564.92$ 206,534.00$ 212,700.00$ 6,166.00$ 3% 100-00-55200-110-000PARKS ADMIN - WAGES 117.53$ 362.56$ 101.47$ -$ -$ -$ -$ -$ 0% 100-00-55200-125-000PARKS ADMIN - HEALTH & LIFE 29.48$ (15.50)$ 95.58$ -$ -$ -$ -$ -$ 0% 100-00-55200-130-000PARKS ADMIN - WRS 12.82$ 24.64$ 7.00$ -$ -$ -$ -$ -$ 0% 100-00-55200-135-000PARKS ADMIN - SOCIAL SECURITY 10.98$ 20.15$ 5.95$ -$ -$ -$ -$ -$ 0% 100-00-55200-140-000PARKS ADMIN - MEDICARE 3.12$ 4.71$ 1.40$ -$ -$ -$ -$ -$ 0% 100-00-55200-145-000PARKS - MEDICAL REIMBURSE 645.12$ 770.51$ 769.49$ -$ -$ -$ -$ -$ 0% 100-00-55202-110-000PARKS OPERATIONS - WAGES 80,505.95$ 83,470.72$ 96,853.82$ 107,238.00$ 84,643.25$ 107,238.00$ 139,590.31$ 32,352.31$ 30% 100-00-55202-125-000PARKS OPERATION - HEALTH & LIF 18,015.78$ 23,426.34$ 19,795.73$ 27,465.00$ 23,278.42$ 27,465.00$ 30,563.96$ 3,098.96$ 11% 100-00-55202-130-000PARKS OPERATIONS - WRS 5,048.09$ 5,664.85$ 6,686.01$ 5,924.00$ 5,882.69$ 5,924.00$ 10,050.50$ 4,126.50$ 70% 100-00-55202-135-000PARKS OPERATIONS - SOCIAL SECU 4,546.51$ 4,874.94$ 5,726.61$ 5,285.00$ 4,929.02$ 5,285.00$ 8,654.60$ 3,369.60$ 64% 100-00-55202-140-000PARKS OEPRATIONS - MEDICARE 1,061.48$ 1,141.89$ 1,339.31$ 1,236.00$ 1,152.74$ 1,236.00$ 2,024.06$ 788.06$ 64% 100-00-55202-145-000PARKS OPERATION - MED REIMBURS -$ -$ -$ 650.00$ 490.91$ 650.00$ 725.00$ 75.00$ 12% 100-00-55210-310-000PARKS - MACHINERY / EQUIPMENT 4,607.85$ 849.31$ 2,911.73$ 5,000.00$ 2,021.89$ 5,000.00$ 5,050.00$ 50.00$ 1% 100-00-55210-311-000PARKS - BUILDING MAINTENANCE 6,606.00$ 3,423.38$ 19,577.19$ 6,000.00$ (4,186.45)$ 6,000.00$ 6,150.00$ 150.00$ 3% Page 61 of 81 100-00-55210-312-000PARKS - TREES / SHRUBS 5,662.99$ 10,184.99$ 10,471.31$ 12,000.00$ 9,874.21$ 12,000.00$ 12,200.00$ 200.00$ 2% 100-00-55210-313-000PARKS - TOOLS 46.57$ 381.80$ 96.58$ 500.00$ 78.46$ 500.00$ 500.00$ -$ 0% 100-00-55210-314-000PARKS - OPERATING SUPPLIES 145.90$ 162.39$ 288.39$ 1,500.00$ 8.99$ 1,500.00$ 1,500.00$ -$ 0% 100-00-55210-315-000PARKS - TABLES / BENCHES 673.26$ 839.22$ 196.63$ 1,000.00$ 87.43$ 1,000.00$ 1,000.00$ -$ 0% 100-00-55210-316-000PARKS - PAPER/CLEAN PRODUCTS 1,490.26$ 2,407.67$ 2,824.63$ 2,500.00$ 1,756.60$ 2,500.00$ 2,550.00$ 50.00$ 2% 100-00-55210-317-000PARKS - BALLFIELD MAINTENANCE 2,256.00$ 195.19$ 1,058.38$ 3,000.00$ 1,923.52$ 3,000.00$ 3,050.00$ 50.00$ 2% 100-00-55210-319-000PARKS - PLAY APPARATUS MAINT 38.23$ 290.90$ 416.29$ 500.00$ 64.48$ 500.00$ 500.00$ -$ 0% 100-00-55210-330-000PARKS - TELEPHONE 2,481.98$ 1,361.95$ -$ 1,000.00$ 329.51$ 1,000.00$ 1,000.00$ -$ 0% 100-00-55210-331-000PARKS - FUELS / LUBRICANTS 7,088.69$ 4,981.82$ 4,211.24$ 4,000.00$ 3,383.11$ 4,000.00$ 4,050.00$ 50.00$ 1% 100-00-55210-332-000PARKS - ELECTRICITY / GAS 13,786.53$ 12,214.11$ 12,121.20$ 13,000.00$ 11,697.09$ 13,000.00$ 13,250.00$ 250.00$ 2% 100-00-55210-333-000PARKS - WATER / SEWER 7,392.46$ 7,324.60$ 8,531.29$ 9,000.00$ 3,798.24$ 9,000.00$ 9,150.00$ 150.00$ 2% 100-00-55210-334-000PARKS - GROUNDS MAINTENANCE 77.93$ 648.27$ 113.00$ 1,500.00$ 434.07$ 1,500.00$ 1,500.00$ -$ 0% 100-00-55210-340-000PARKS - EDUC / TRAVEL / DUES 647.63$ 1,141.86$ 1,330.93$ 2,000.00$ 1,726.15$ 2,000.00$ 2,050.00$ 50.00$ 3% 100-00-55210-422-000PARKS - SPLASH PAD CHEMICALS 2,572.03$ 2,222.88$ 4,082.88$ 4,000.00$ 4,840.68$ 4,000.00$ 4,050.00$ 50.00$ 1% 100-00-55210-425-000PARKS - BANNERS / FLAGS 501.85$ -$ 96.31$ 1,000.00$ 550.00$ 1,000.00$ 1,000.00$ -$ 0% 100-00-55210-436-000PARKS - FERTILIZER/WEED CNTRL 1,050.00$ 4,315.28$ 4,428.00$ 5,000.00$ 4,875.77$ 5,000.00$ 5,100.00$ 100.00$ 2% 100-00-55210-439-000PARKS - CAPITAL PROJECTS 51,984.75$ 35,095.67$ 40,133.98$ 20,000.00$ 12,762.39$ 20,000.00$ 20,400.00$ 400.00$ 2% 100-00-55310-300-000REC DEPT TRANSFER -$ -$ 261,021.00$ 264,508.00$ 198,381.00$ 264,508.00$ 284,871.00$ 20,363.00$ 8% 100-00-56340-110-000ECONOMIC DEVELOPMENT - WAGES -$ -$ 17,770.98$ 18,600.00$ 13,688.35$ 18,600.00$ 19,158.00$ 558.00$ 3% GENERAL FUND - EXPENSES 4,514,203.81$ 4,961,873.07$ 5,580,284.27$ 6,279,838.73$ 4,200,030.24$ 5,593,857.45$ 6,492,140.83$ 212,302.10$ 3% Page 62 of 81 1 Resolution #25-32 STATE OF WISCONSIN VILLAGE OF JACKSON WASHINGTON COUNTY RESOLUTION #25-32 A RESOLUTION ADOPTING THE 2026 WATER UTILITY BUDGET FOR THE VILLAGE OF JACKSON, WASHINGTON COUNTY, WISCONSIN WHEREAS, it is necessary for the Village of Jackson, Washington County, Wisconsin, to provide portable water and fire protection to the users of the Jackson Water Utility; and WHEREAS, a public hearing was held on the proposed 2026 General Fund Budget on November 11, 2025; NOW, THEREFORE, BE IT RESOLVED, that the Village of Jackson Village Board does hereby resolve the appropriation of funds from the user fee receipts, plant capacity fees, and fire protection fees to fund the operations of the Jackson Water Utility and to adopt the 2026 Jackson Water Utility Budget in the amount of $1,970,292.00. Introduced by: Seconded by: Vote: Ayes Nays Passed and Approved: Brian Heckendorf – Village President Attest: Jacqueline Schuh – Village Clerk Page 63 of 81 2 Resolution #25-32 Proof of Posting: I, the undersigned, certify that I posted this Resolution on bulletin boards at the Village Hall, Post Office, and one other location in the Village. Village Official Date Page 64 of 81 Account ID Description FY22 Actual FY23 Actual FY24 Actual FY25 AdoptedFY25 Actual 9/30/25FY25 ProjectedFY26 ProposedDifference - FY26Percent - FY26 200-00-45612-000-632WATER - IMPACT FEE 21,320.00$ 48,380.00$ 93,906.00$ 47,300.00$ 69,058.00$ 47,300.00$ 20,000.00$ (27,300.00)$ -58% 200-00-46100-451-000WATER - RESIDENT METERED SALES 665,277.54$ 712,539.98$ 746,163.23$ 812,443.00$ 393,788.12$ 812,443.00$ 908,350.00$ 95,907.00$ 12% 200-00-46100-452-000WATER - COMMERC METERED SALES 82,070.94$ 84,359.07$ 93,812.44$ 96,000.00$ 51,730.29$ 96,000.00$ 119,230.00$ 23,230.00$ 24% 200-00-46100-453-000WATER - INDUSTR METERED SALES 49,926.66$ 53,133.27$ 54,412.63$ 91,800.00$ 28,654.70$ 91,800.00$ 66,220.00$ (25,580.00)$ -28% 200-00-46100-454-000WATER - PUBL AUTH METERED SLS 13,356.79$ 13,207.21$ 15,695.39$ 20,000.00$ 8,631.53$ 20,000.00$ 18,000.00$ (2,000.00)$ -10% 200-00-46100-455-000WATER - MULTI FAMILY RESIDENT 52,682.57$ 53,731.94$ 56,028.55$ 100,000.00$ 45,617.76$ 100,000.00$ 67,530.00$ (32,470.00)$ -32% 200-00-46100-461-000WATER - PUBL AUTH / PRIV FIRE 2,406.00$ 2,283.00$ 1,914.00$ -$ 1,080.00$ 480.00$ -$ -$ 0% 200-00-46100-462-000WATER - PRIVATE FIRE PROTECTN 49,235.59$ 50,203.20$ 50,891.57$ 100,000.00$ 25,990.46$ 60,000.00$ 64,330.00$ (35,670.00)$ -36% 200-00-46100-463-000WATER - PUBLIC FIRE PROTECTION 429,172.58$ 443,934.42$ 477,248.57$ 476,320.00$ 231,840.17$ 476,320.00$ 617,950.00$ 141,630.00$ 30% 200-00-46100-470-000WATER - PENALTIES 3,619.16$ 4,193.32$ 4,256.12$ 4,000.00$ 3,439.69$ 4,000.00$ 4,000.00$ -$ 0% 200-00-46100-474-000WATER - OTHER WATER REVENUES 4,570.00$ 5,321.60$ 4,786.00$ -$ 190.00$ -$ -$ -$ 0% 200-00-46100-500-000WATER - RADIO READ CONTROL 250.00$ 290.00$ -$ -$ -$ -$ -$ -$ 0% 200-00-46200-419-000WATER - INTEREST ON INVESTMNTS 2,831.33$ 31,550.30$ 24,914.26$ 23,000.00$ 26,330.17$ 23,000.00$ 23,000.00$ -$ 0% 200-00-46200-426-000WATER - INCOME DEDUCTION (271,517.61)$ (279,426.44)$ (298,445.89)$ -$ -$ -$ -$ -$ 0% 200-00-46200-500-000WATER - BULK WATER USAGE 40,688.88$ 48,419.34$ 38,269.60$ 61,682.00$ 17,430.80$ 61,682.00$ 61,682.00$ -$ 0% 200-00-46200-550-000WATER - PRIVATE WELL PERMIT -$ 150.00$ 250.00$ -$ -$ -$ -$ -$ 0% 200-00-49100-001-000WATER - AMORTIZATION PREMIUM -$ -$ 4,266.90$ -$ -$ -$ -$ -$ 0% 200-00-48610-000-000WATER - SALE OF PROPERTY 17,600.00$ -$ -$ -$ -$ -$ -$ 0% 200-00-46500-000-419WATER - MISC REVENUE -$ 15,567.86$ 188.50$ -$ 1,031.31$ 989.98$ -$ -$ 0% WATER - REVENUES 1,163,490.43$ 1,287,838.07$ 1,368,557.87$ 1,832,545.00$ 904,813.00$ 1,794,014.98$ 1,970,292.00$ 137,747.00$ 8% Account ID Description FY22 Actual FY23 Actual FY24 Actual FY25 AdoptedFY25 Actual 9/30/25FY25 ProjectedFY26 ProposedDifference - FY26Percent - FY26 200-00-51104-000-000WATER - TWIN CREEKS 739.33$ 764.34$ 777.98$ -$ -$ -$ -$ -$ 0% 200-00-52000-110-000WATER PUMPING PLANT - WAGES 21,074.86$ 24,991.40$ 22,303.42$ 47,939.00$ 9,930.24$ 47,939.00$ -$ (47,939.00)$ -100% 200-00-52000-125-000WATER PUMPING PLANT - HEALTH 5,534.03$ 7,219.43$ 6,537.09$ 10,378.00$ 2,664.37$ 10,378.00$ -$ (10,378.00)$ -100% 200-00-52000-130-000WATER PUMPING PLANT - WRS 1,382.53$ 1,698.76$ 1,587.53$ 3,332.00$ 690.16$ 3,332.00$ -$ (3,332.00)$ -100% 200-00-52000-135-000WATER PUMPING PLANT - SOC SEC 1,321.10$ 1,397.47$ 1,359.33$ 2,972.00$ 586.06$ 2,972.00$ -$ (2,972.00)$ -100% 200-00-52000-140-000WATER PUMPING PLANT - MEDICARE 294.03$ 342.66$ 317.86$ 755.00$ 137.08$ 755.00$ -$ (755.00)$ -100% 200-00-52000-145-000WATER PUMPING PLANT - MED REIM 123.32$ 151.72$ 127.41$ 275.00$ 56.18$ 275.00$ -$ (275.00)$ -100% 200-00-52000-622-000WATER -UTILITIES 74,387.54$ 76,658.68$ 80,092.06$ 86,000.00$ 65,875.78$ 86,000.00$ 88,550.00$ 2,550.00$ 3% 200-00-52000-623-000WATER - PUMP PLANT OPERATIONS 21,644.87$ 16,894.88$ 17,204.65$ 22,000.00$ 14,800.08$ 22,000.00$ 22,650.00$ 650.00$ 3% 200-00-52000-623-300WATER - PUMP PLANT EQUIPMENT 8,836.79$ 4,719.88$ 4,192.18$ 16,000.00$ 13,294.19$ 20,000.00$ 16,450.00$ 450.00$ 3% 200-00-52000-624-000WATER - TELEPHONE 2,225.12$ 2,690.03$ 2,209.52$ 4,000.00$ 1,920.95$ 4,000.00$ 4,100.00$ 100.00$ 3% 200-00-52000-625-301WATER - BUILDING / GROUNDS 35,249.57$ 82,620.48$ 37,388.07$ 150,000.00$ 46,109.94$ 150,000.00$ 154,500.00$ 4,500.00$ 3% 200-00-52000-625-403WATER - WELL MAINTENANCE 94.85$ 6,852.45$ 2,309.00$ 15,000.00$ 2,535.14$ 15,000.00$ 15,450.00$ 450.00$ 3% 200-00-52000-625-405WATER - WATER TOWER MAINT 13,601.36$ 9,986.37$ 23,993.66$ 20,000.00$ 93,245.00$ 20,000.00$ 20,600.00$ 600.00$ 3% 200-00-53000-110-000WATER DIGGERS HOTLINE - WAGES 11,139.85$ 9,707.72$ 7,072.76$ 6,044.00$ 7,619.46$ 6,044.00$ 6,891.60$ 847.60$ 14% 200-00-53000-125-000WATER DIGGERS HOTLINE - HEALTH 4,313.57$ 2,449.28$ 2,644.83$ 1,923.00$ 2,239.26$ 1,923.00$ 1,956.45$ 33.45$ 2% 200-00-53000-130-000WATER DIGGERS HOTLINE - WRS 758.04$ 608.27$ 520.50$ 421.00$ 529.56$ 421.00$ 496.20$ 75.20$ 18% 200-00-53000-135-000WATER DIGGERS - SOCIAL SECURIT 660.67$ 515.61$ 426.14$ 375.00$ 440.82$ 375.00$ 427.28$ 52.28$ 14% 200-00-53000-140-000WATER DIGGERS HOT - MEDICARE 150.78$ 124.29$ 99.67$ 88.00$ 103.10$ 88.00$ 99.93$ 11.93$ 14% 200-00-53000-145-000WATER DIGGERS HOTLINE - MED RE 123.59$ 82.71$ 60.82$ 50.00$ 64.46$ 50.00$ 62.50$ 12.50$ 25% 200-00-53000-631-000WATER - TREATMENT CHEMICALS 31,505.63$ 39,573.37$ 26,889.02$ 30,000.00$ 23,202.38$ 30,000.00$ 30,900.00$ 900.00$ 3% 200-00-53000-632-000WATER DIGGERS HOTLINE EXPENSES 1,885.21$ 2,794.10$ 4,976.38$ 4,000.00$ 3,889.29$ 4,000.00$ 4,100.00$ 100.00$ 3% 200-00-54000-110-000WATER DISTRIBUTION - WAGES 157,564.97$ 181,231.51$ 206,289.20$ 239,640.00$ 187,970.24$ 239,640.00$ 291,539.72$ 51,899.72$ 22% 200-00-54000-125-000WATER DISTRIBUTION - HEALTH 35,290.65$ 34,621.14$ 51,195.25$ 63,177.00$ 44,811.21$ 63,177.00$ 74,249.25$ 11,072.25$ 18% 200-00-54000-130-000WATER DISTRIBUTION - WRS 9,257.30$ 12,305.07$ 14,632.32$ 15,613.00$ 12,371.27$ 15,613.00$ 20,990.86$ 5,377.86$ 34% Page 65 of 81 200-00-54000-135-000WATER DISTRIBUTION - SOC SECUR 9,177.45$ 9,857.26$ 12,312.92$ 13,928.00$ 10,860.17$ 13,928.00$ 18,075.46$ 4,147.46$ 30% 200-00-54000-140-000WATER DISTRIBUTION - MEDICARE 2,013.21$ 2,438.53$ 2,879.66$ 3,257.00$ 2,539.92$ 3,257.00$ 4,227.33$ 970.33$ 30% 200-00-54000-145-000WATER DISTRIBUTION - MED REIMB 1,204.39$ 1,400.94$ 1,456.58$ 1,575.00$ 1,167.97$ 1,575.00$ 1,937.50$ 362.50$ 23% 200-00-54000-641-300WATER - TOOLS 6,714.04$ 6,665.74$ 3,577.34$ 6,000.00$ 3,836.68$ 6,000.00$ 6,150.00$ 150.00$ 3% 200-00-54000-650-300WATER - ENERGENICS MONITORING 722.53$ 403.55$ -$ 5,000.00$ -$ 5,000.00$ 5,150.00$ 150.00$ 3% 200-00-54000-650-301WATER - CATHODIC PROTECTION 2,205.00$ 2,250.00$ 2,370.00$ 3,000.00$ -$ 3,000.00$ 3,050.00$ 50.00$ 2% 200-00-54000-650-404WATER - THERMAL BONDING 1,944.00$ -$ -$ 3,000.00$ -$ 3,000.00$ 3,050.00$ 50.00$ 2% 200-00-54000-651-300WATER - REPAIR/REPLACE MAINS 39,613.19$ 59,074.55$ 134,121.58$ 80,000.00$ 100,069.08$ 110,000.00$ 170,000.00$ 90,000.00$ 113% 200-00-54000-651-402WATER - SYSTEM STUDY 2,427.50$ 8,287.93$ -$ 20,000.00$ 627.00$ 20,000.00$ 20,600.00$ 600.00$ 3% 200-00-54000-651-403WATER - SYSTEM MAPPING 7,979.68$ 11,542.83$ 16,932.91$ 25,000.00$ 13,987.00$ 25,000.00$ 25,750.00$ 750.00$ 3% 200-00-54000-653-000WATER - METERS/REGISTERS/WIRE 25,422.32$ 5,162.33$ 2,336.37$ 50,000.00$ 33,684.14$ 50,000.00$ 51,500.00$ 1,500.00$ 3% 200-00-54000-653-301WATER - LARGE METER TESTING 1,518.25$ 767.00$ 2,200.95$ 3,500.00$ -$ 3,500.00$ 3,600.00$ 100.00$ 3% 200-00-54000-654-000WATER - HYDRANT MAINTENANCE 252.07$ 810.40$ 436.16$ 4,000.00$ 1,846.36$ 4,000.00$ 4,100.00$ 100.00$ 3% 200-00-54000-654-300WATER - HYDRANT PAINTING -$ 5,325.00$ -$ 10,000.00$ -$ 5,000.00$ 10,300.00$ 300.00$ 3% 200-00-55000-110-000WATER ACCT/BILLING - WAGES 28,067.90$ 29,853.23$ 30,645.67$ 28,654.00$ 24,576.79$ 28,654.00$ 50,748.36$ 22,094.36$ 77% 200-00-55000-110-001WATER METER READING - WAGES 397.19$ -$ 147.10$ -$ -$ -$ -$ -$ 0% 200-00-55000-125-000WATER ACCT/BILLING - HEALTH 10,802.26$ 10,298.55$ 13,607.55$ 13,754.00$ 10,265.79$ 13,754.00$ 18,191.00$ 4,437.00$ 32% 200-00-55000-125-001WATER METER READING - HEALTH 510.44$ -$ -$ -$ -$ -$ -$ -$ 0% 200-00-55000-130-000WATER ACCT/BILLING -WRS 1,698.31$ 1,820.75$ 1,984.54$ 1,991.00$ 1,455.21$ 1,991.00$ 2,708.90$ 717.90$ 36% 200-00-55000-130-001WATER METER READING - WRS 36.57$ -$ 10.15$ -$ -$ -$ -$ -$ 0% 200-00-55000-135-000WATER ACCT/BILLING - SOC SEC 1,691.19$ 1,628.39$ 1,814.46$ 1,777.00$ 1,387.07$ 1,777.00$ 3,146.40$ 1,369.40$ 77% 200-00-55000-135-001WATER METER READING - SOC SEC 32.46$ -$ 8.89$ -$ -$ -$ -$ -$ 0% 200-00-55000-140-000WATER ACCT/BILLING - MEDICARE 377.18$ 399.22$ 424.43$ 415.00$ 324.47$ 415.00$ 735.85$ 320.85$ 77% 200-00-55000-140-001WATER METER READING - MEDICARE 7.59$ -$ 2.08$ -$ -$ -$ -$ -$ 0% 200-00-55000-145-000WATER ACCT/BILLING - MED REIMB 239.78$ 247.47$ 247.97$ 250.00$ 182.21$ 250.00$ 325.00$ 75.00$ 30% 200-00-55000-145-001WATER METER READING - REIMBURS 5.57$ -$ 1.34$ -$ -$ -$ -$ -$ 0% 200-00-55000-923-300WATER - CELL PHONES 600.00$ 600.00$ 600.00$ 1,600.00$ 472.76$ 1,600.00$ 1,600.00$ -$ 0% 200-00-55000-923-301WATER - AUDIT / ACCOUNTNG 7,878.13$ 6,125.00$ 7,612.50$ 15,000.00$ 15,904.50$ 15,000.00$ 15,450.00$ 450.00$ 3% 200-00-57000-110-000WATER ADMIN - WAGES 36,968.57$ 38,080.30$ 38,395.39$ 44,096.00$ 27,713.57$ 44,096.00$ 42,005.50$ (2,090.50)$ -5% 200-00-57000-125-000WATER ADMIN - HEALTH & LIFE 11,808.92$ 14,873.52$ 8,138.70$ 4,694.00$ 9,664.86$ 4,694.00$ 14,390.10$ 9,696.10$ 207% 200-00-57000-130-000WATER ADMIN - WRS 2,377.12$ 2,580.95$ 2,734.95$ 3,065.00$ 1,926.13$ 3,065.00$ 3,024.40$ (40.60)$ -1% 200-00-57000-135-000WATER ADMIN - SOCIAL SECURITY 2,176.36$ 1,999.43$ 2,328.68$ 2,734.00$ 1,634.68$ 2,734.00$ 2,604.34$ (129.66)$ -5% 200-00-57000-140-000WATER ADMIN - MEDICARE 482.72$ 493.85$ 544.56$ 639.00$ 382.31$ 639.00$ 609.08$ (29.92)$ -5% 200-00-57000-145-000WATER ADMIN - MED REIMBURSE 185.22$ 246.45$ 185.74$ 200.00$ 170.74$ 200.00$ 187.50$ (12.50)$ -6% 200-00-57000-921-000WATER - OFFICE SUPPLIES 1,512.53$ 1,004.75$ 1,198.89$ 2,000.00$ 750.31$ 2,000.00$ 2,050.00$ 50.00$ 3% 200-00-57000-921-300WATER - POSTAGE/COPIES 6,362.55$ 6,030.51$ 5,911.94$ 12,000.00$ 4,266.26$ 12,000.00$ 12,350.00$ 350.00$ 3% 200-00-57000-922-000WATER - UNIFORMS/SAFETY EQUIP 3,691.02$ 3,110.06$ 2,803.52$ 6,000.00$ 4,144.58$ 6,000.00$ 6,150.00$ 150.00$ 3% 200-00-57000-924-000WATER - PROP/LIABLTY INSURANCE 60,531.00$ 62,838.00$ 69,332.89$ 81,191.00$ 73,146.80$ 73,000.00$ 86,800.00$ 5,609.00$ 7% 200-00-57000-926-000WATER - EMPLOYEE BENEFITS 2,844.81$ (7,133.99)$ (8,288.87)$ -$ -$ -$ -$ -$ 0% 200-00-57000-926-998WATER - WRS EXPENSE (REVENUE) 252.00$ 16,716.00$ 142.00$ -$ -$ -$ -$ -$ 0% 200-00-57000-926-999WATER - LRLIF EXPENSE(REVENUE) (6,283.00)$ 1,019.00$ (1,492.00)$ -$ -$ -$ -$ -$ 0% 200-00-57000-928-000WATER - REGULATORY COMM 542.00$ 2,300.59$ 232.80$ 3,500.00$ 252.00$ 3,500.00$ 3,600.00$ 100.00$ 3% 200-00-57000-930-000WATER - GENERAL EXPENSES 5,540.85$ 11,193.56$ 7,515.81$ 10,000.00$ 7,732.94$ 10,000.00$ 10,300.00$ 300.00$ 3% 200-00-57000-930-300WATER - EDUC / TRAVEL / DUES 8,129.40$ 8,913.87$ 7,393.39$ 9,000.00$ 8,607.84$ 9,000.00$ 9,250.00$ 250.00$ 3% 200-00-57000-930-301WATER - EMERGNCY RESPNSE REPTS 1,025.00$ 1,025.00$ 1,025.00$ 2,000.00$ 1,375.00$ 2,000.00$ 2,050.00$ 50.00$ 3% 200-00-57000-931-000WATER - FORMS/PRINTING 1,107.50$ 340.02$ 1,259.50$ 3,000.00$ 964.00$ 3,000.00$ 3,050.00$ 50.00$ 2% 200-00-57000-933-000WATER - FUEL / LUBRICANTS 8,501.81$ 9,262.20$ 8,830.06$ 10,000.00$ 5,897.28$ 10,000.00$ 10,300.00$ 300.00$ 3% Page 66 of 81 200-00-57000-933-300WATER - VEHICLE MAINT / EQUIP 364.35$ 4,116.87$ 2,460.20$ 9,000.00$ 3,316.51$ 9,000.00$ 9,250.00$ 250.00$ 3% 200-00-57000-933-400WATER - NEW EQUIPMENT -$ -$ 16,505.00$ 35,000.00$ 36.98$ 35,000.00$ 36,000.00$ 1,000.00$ 3% 200-00-57000-933-452WATER - SCADA SYSTEM 12,387.24$ 11,418.86$ 13,053.50$ 20,000.00$ 8,571.35$ 20,000.00$ 20,600.00$ 600.00$ 3% 200-00-57590-403-000WATER - DEPRECIATION EXPENSE 256,184.12$ 262,786.06$ 283,814.61$ -$ -$ -$ -$ -$ 0% 200-00-58000-403-000WATER - DEPRECIATION EXPENSE (28,763.00)$ (28,988.00)$ (30,051.00)$ -$ -$ -$ -$ -$ 0% 200-00-58000-408-300WATER - PSC ANNUAL ASSESSMNT 1,346.69$ -$ 1,832.57$ -$ -$ -$ -$ -$ 0% 200-00-58000-408-301WATER - PYMNT IN LIEU OF TAXES 210,918.00$ 184,145.00$ 225,855.00$ 200,000.00$ -$ 200,000.00$ 200,000.00$ -$ 0% 200-00-58000-427-000WATER - PRINCIPAL / INTEREST -$ -$ -$ 241,825.00$ -$ -$ -$ (241,825.00)$ -100% 200-00-59000-000-000WATER - BANK SERVICE FEES -$ -$ -$ -$ -$ -$ -$ -$ 0% 200-00-59000-005-0002023B REVENUE INTEREST EXPENSE -$ -$ -$ -$ (12,891.00)$ -$ -$ -$ 0% 200-00-59000-001-000WATER - DEBT ISSUANCE EXPENSE -$ 61,235.23$ 200.00$ -$ -$ -$ -$ -$ 0% WATER - EXPENSES 1,192,891.54$ 1,355,568.38$ 1,412,800.63$ 1,731,627.00$ 905,936.48$ 1,510,611.00$ 1,648,980.51$ (82,646.49)$ -5% Page 67 of 81 1 Resolution #25-33 STATE OF WISCONSIN VILLAGE OF JACKSON WASHINGTON COUNTY RESOLUTION #25-33 A RESOLUTION ADOPTING THE 2026 SEWER UTILITY BUDGET FOR THE VILLAGE OF JACKSON, WASHINGTON COUNTY, WISCONSIN WHEREAS, it is necessary for the Village of Jackson, Washington County, Wisconsin to provide sanitary waste treatment for the users of the Jackson Sewer Utility; and WHEREAS, a public hearing was held on the proposed 2026 General Fund Budget on November 11, 2025; NOW, THEREFORE, BE IT RESOLVED, that the Village of Jackson Village Board does hereby resolve the appropriation of funds from the user fee receipts, plant capacity fees, and sanitary hauler fees to fund the operations of the Jackson Sewer Utility and adopt the 2026 Jackson Sewer Utility Budget in the amount of $2,789,645.00. Introduced by: Seconded by: Vote: Ayes Nays Passed and Approved: Brian J. Heckendorf – Village President Attest: Jacqueline Schuh – Village Clerk Page 68 of 81 2 Resolution #25-33 Proof of Posting: I, the undersigned, certify that I posted this Resolution on bulletin boards at the Village Hall, Post Office, and one other location in the Village. Village Official Date Page 69 of 81 Account ID Description FY22 Actual FY23 Actual FY24 Actual FY25 AdoptedFY25 Actual 9/30/25FY25 ProjectedFY26 ProposedDifference - FY26Percent - FY26 300-00-45611-610-622SEWER - RESIDENTIAL METERED 1,225,213.82$ 1,290,699.38$ 1,324,687.26$ 1,372,202.00$ 821,681.87$ 1,372,202.00$ 1,619,195.00$ 246,993.00$ 18% 300-00-45611-611-622SEWER - COMMERCIAL METERED 170,574.96$ 170,425.24$ 180,558.58$ 212,995.00$ 125,170.82$ 212,995.00$ 251,330.00$ 38,335.00$ 18% 300-00-45611-612-622SEWER - INDUSTRIAL METERED 57,626.37$ 60,968.19$ 60,855.31$ 70,000.00$ 42,945.54$ 70,000.00$ 82,600.00$ 12,600.00$ 18% 300-00-45611-613-622SEWER - INDUSTRIAL SURCHARGES 47,413.88$ 95,092.93$ 73,268.62$ 80,000.00$ 35,661.84$ 80,000.00$ 94,400.00$ 14,400.00$ 18% 300-00-45611-615-622SEWER - PUBLIC AUTHORITIES 20,670.56$ 20,729.47$ 25,849.87$ 28,000.00$ 14,038.42$ 28,000.00$ 33,000.00$ 5,000.00$ 18% 300-00-45611-616-622SEWER - HOLDING / SEPTIC TANK 234,536.96$ 157,712.21$ 186,110.14$ 200,000.00$ 120,590.00$ 200,000.00$ 236,000.00$ 36,000.00$ 18% 300-00-45611-617-622SEWER - MULTI FAMILY METERED 103,769.20$ 102,865.34$ 105,977.82$ 114,510.00$ 81,606.01$ 114,510.00$ 135,120.00$ 20,610.00$ 18% 300-00-45612-000-631SEWER - FORFEITED DISCOUNTS 4,632.38$ 5,294.24$ 4,838.29$ -$ 4,532.53$ 1,221.32$ -$ -$ 0% 300-00-45612-000-632SEWER - CONNECTION FEES 100,000.00$ 245,942.20$ 404,344.00$ 204,550.00$ 303,680.00$ 204,550.00$ 200,000.00$ (4,550.00)$ -2% 300-00-45612-000-633SEWER - S.INTERCPTR IMPACT FEE 1,032.00$ 4,902.00$ 11,663.00$ -$ 258.00$ -$ -$ -$ 0% 300-00-45614-000-420SEWER - PRIVATE WELL TESTING 1,160.00$ 860.00$ 1,300.00$ -$ 780.00$ 200.00$ -$ -$ 0% 300-00-45614-000-421SEWER - NON-OPERATING INCOME 2,307.44$ 127,329.00$ 30,158.05$ -$ -$ -$ -$ -$ 0% 300-00-48110-000-419SEWER - INTERST ON TEMP INVEST 58,597.83$ 221,169.16$ 154,383.75$ 138,000.00$ 125,064.99$ 138,000.00$ 138,000.00$ -$ 0% 300-00-49100-001-000SEWER - AMORTIZATION PREMIUM -$ 7,764.29$ -$ -$ -$ -$ -$ 0% SEWER - REVENUES 2,027,535.40$ 2,503,989.36$ 2,571,758.98$ 2,420,257.00$ 1,676,010.02$ 2,421,678.32$ 2,789,645.00$ 369,388.00$ 15% Account ID Description FY22 Actual FY23 Actual FY24 Actual FY25 AdoptedFY25 Actual 9/30/25FY25 ProjectedFY26 ProposedDifference - FY26Percent - FY26 300-00-57000-926-000SEWER - EMPLOYEE BENEFITS 4,653.10$ 2,638.65$ (10,500.06)$ -$ -$ -$ -$ -$ 0% 300-00-57310-110-000SEWER SUPERVISION/LABOR -WAGES237,951.81$ 276,750.87$ 287,512.25$ 378,141.00$ 257,154.60$ 378,141.00$ 377,624.55$ (516.45)$ -0.14% 300-00-57310-110-001SEWER DIGGERS HOTLINE -WAGES 9,469.16$ 10,071.43$ 7,392.23$ 6,044.00$ 7,140.29$ 6,044.00$ 11,891.60$ 5,847.60$ 97% 300-00-57310-125-000SEWER SUPERVISION/LABOR-HEALTH 62,588.77$ 60,161.52$ 78,734.20$ 74,752.00$ 66,709.77$ 74,752.00$ 83,071.07$ 8,319.07$ 11% 300-00-57310-125-001SEWER DIGGERS HOTLINE - HEALTH 3,293.36$ 2,329.65$ 2,852.75$ 1,923.00$ 2,180.57$ 1,923.00$ 1,956.45$ 33.45$ 2% 300-00-57310-130-000SEWER SUPERVISION/LABOR - WRS 15,380.99$ 17,016.27$ 18,705.22$ 20,165.00$ 16,894.46$ 20,165.00$ 25,685.00$ 5,520.00$ 27% 300-00-57310-130-001SEWER DIGGERS HOTLINE - WRS 640.19$ 649.91$ 543.92$ 421.00$ 496.27$ 421.00$ 856.20$ 435.20$ 103% 300-00-57310-135-000SEWER SUPERVISION/LABOR - SS 14,298.82$ 15,614.71$ 17,432.74$ 17,989.00$ 15,589.55$ 17,989.00$ 23,412.72$ 5,423.72$ 30% 300-00-57310-135-001SEWER DIGGERS HOTLINE- SOC SEC 547.19$ 534.64$ 445.28$ 375.00$ 413.43$ 375.00$ 737.28$ 362.28$ 97% 300-00-57310-140-000SEWER SUPERVISION/LABOR-MEDICA 3,343.61$ 3,652.50$ 4,077.19$ 4,207.00$ 3,645.86$ 4,207.00$ 5,475.56$ 1,268.56$ 30% 300-00-57310-140-001SEWER DIGGERS HOTLINE-MEDICARE 127.96$ 125.00$ 104.15$ 88.00$ 96.70$ 88.00$ 172.43$ 84.43$ 96% 300-00-57310-145-001SEWER DIGGERS HOTLINE - MED RE 103.80$ 86.67$ 63.61$ 50.00$ 60.15$ 50.00$ 12.50$ (37.50)$ -75% 300-00-57310-145-002SEWER SUPERVISION - MED REIMBU 1,688.91$ 1,759.02$ 1,765.31$ 1,950.00$ 1,626.32$ 1,950.00$ 1,987.50$ 37.50$ 2% 300-00-57310-822-000SEWER DIGGERS HOTLINE EXPENSES 1,131.31$ 1,224.84$ 1,934.27$ 10,000.00$ 2,102.06$ 10,000.00$ 10,300.00$ 300.00$ 3% 300-00-57310-823-300SEWER - CHLORINE 3,218.02$ 3,768.00$ 5,212.31$ 3,500.00$ 1,613.45$ 3,500.00$ 3,600.00$ 100.00$ 3% 300-00-57310-823-301SEWER - ALUMINUM SULFATE 38,743.23$ 43,408.20$ 43,730.85$ 54,000.00$ 41,294.56$ 54,000.00$ 57,400.00$ 3,400.00$ 6% 300-00-57310-823-302SEWER - POLYMER 10,214.34$ 7,137.50$ 7,767.00$ 10,000.00$ 5,818.50$ 10,000.00$ 12,100.00$ 2,100.00$ 21% 300-00-57310-823-303SEWER - SODIUM BISULFATE 4,079.76$ 3,153.62$ 4,048.65$ 3,500.00$ -$ -$ -$ (3,500.00)$ -100% 300-00-57310-823-304SEWER - CHEMICALS 1,647.22$ 702.80$ 1,500.00$ 462.82$ 1,500.00$ 1,540.00$ 40.00$ 3% 300-00-57310-825-000SEWER - LAB TIME / SUPPLIES 14,387.82$ 12,482.48$ 14,285.94$ 14,000.00$ 10,450.72$ 14,000.00$ 14,400.00$ 400.00$ 3% 300-00-57310-827-000SEWER - OPERATION SUPPLIES 2,055.88$ 2,355.96$ 1,862.78$ 8,000.00$ 6,591.05$ 8,000.00$ 8,200.00$ 200.00$ 3% 300-00-57310-828-000SEWER - TRANSPORTATION 11,595.15$ 8,239.56$ 15,385.70$ 16,000.00$ 8,047.23$ 16,000.00$ 16,450.00$ 450.00$ 3% 300-00-57310-829-000SEWER - UTILITIES 164,899.04$ 165,661.37$ 167,257.69$ 165,000.00$ 127,480.26$ 165,000.00$ 169,950.00$ 4,950.00$ 3% 300-00-57310-830-000SEWER - UNIFORMS/SAFETY EQUIP 2,604.93$ 2,997.89$ 2,255.63$ 8,000.00$ 3,111.17$ 8,000.00$ 8,225.00$ 225.00$ 3% 300-00-57310-831-000SEWER - SLUDGE TESTING -$ -$ -$ 2,000.00$ 1.99$ 2,000.00$ 2,050.00$ 50.00$ 3% 300-00-57320-831-000SEWER - COLLECT SYSTEM MAINT 62,454.53$ 45,476.29$ 82,631.97$ 80,000.00$ 10,797.85$ 80,000.00$ 82,400.00$ 2,400.00$ 3% 300-00-57320-833-000SEWER - EQUIPMENT MAINTENANCE 60,022.23$ 47,855.50$ 111,683.55$ 60,000.00$ 36,941.76$ 60,000.00$ 61,800.00$ 1,800.00$ 3% 300-00-57320-834-000SEWER - BLDGS / GROUNDS MAINT 132,992.41$ 71,569.87$ 58,138.36$ 125,000.00$ 19,814.18$ 125,000.00$ 128,750.00$ 3,750.00$ 3% 300-00-57330-000-842SEWER - JOINT METERING COSTS 39,352.00$ 38,799.00$ 40,163.00$ -$ -$ -$ -$ -$ 0% 300-00-57340-110-000SEWER ADMIN - WAGES 49,166.07$ 29,185.05$ 43,598.94$ 44,096.00$ 27,728.37$ 44,096.00$ 42,005.50$ (2,090.50)$ -5% Page 70 of 81 300-00-57340-110-001SEWER ACCT/BILLING - WAGES 26,025.26$ 26,861.10$ 28,765.88$ 28,654.00$ 24,576.78$ 28,654.00$ 50,748.36$ 22,094.36$ 77% 300-00-57340-125-000SEWER ADMIN - HEALTH & LIFE 8,651.46$ 8,200.41$ 5,257.12$ 4,694.00$ 7,830.17$ 4,694.00$ 14,390.10$ 9,696.10$ 207% 300-00-57340-125-001SEWER ACCT/BILLING - HEALTH 10,650.09$ 10,308.55$ 13,599.03$ 13,754.00$ 10,265.94$ 13,754.00$ 18,191.00$ 4,437.00$ 32% 300-00-57340-130-000SEWER ADMIN - WRS 2,371.69$ 2,509.17$ 2,967.52$ 3,065.00$ 1,927.02$ 3,065.00$ 3,024.40$ (40.60)$ -1% 300-00-57340-130-002SEWER ACCT/BILLING - WRS 1,688.00$ 1,819.28$ 1,982.84$ 1,991.00$ 1,455.21$ 1,991.00$ 2,708.90$ 717.90$ 36% 300-00-57340-135-000SEWER ADMIN - SOCIAL SECURITY 3,168.64$ 1,210.17$ 2,646.63$ 2,734.00$ 1,635.61$ 2,734.00$ 2,604.34$ (129.66)$ -5% 300-00-57340-135-003SEWER ACCT/BILLING - SOC SECUR 1,486.33$ 1,529.35$ 1,690.92$ 1,777.00$ 1,387.07$ 1,777.00$ 3,146.40$ 1,369.40$ 77% 300-00-57340-140-000SEWER ADMIN - MEDICARE 503.42$ 520.53$ 619.02$ 639.00$ 382.54$ 639.00$ 609.08$ (29.92)$ -5% 300-00-57340-140-004SEWER ACCT/BILLING - MEDICARE 347.59$ 357.51$ 395.31$ 415.00$ 324.25$ 415.00$ 735.85$ 320.85$ 77% 300-00-57340-145-000SEWER ADMIN - MEDICAL REIMBURS 182.51$ 186.31$ 200.58$ 200.00$ 171.73$ 200.00$ 187.50$ (12.50)$ -6% 300-00-57340-145-001SEWER ACCT/BILLING - MED REIMB 239.20$ 249.70$ 248.88$ 250.00$ 183.16$ 250.00$ 325.00$ 75.00$ 30% 300-00-57340-851-000SEWER - OFFICE SUPPLIES 473.49$ 238.36$ 906.25$ 1,000.00$ 552.02$ 1,000.00$ 1,000.00$ -$ 0% 300-00-57340-853-000SEWER - PROP / LIAB INSURANCE 61,476.00$ 63,820.00$ 70,416.22$ 82,720.00$ 80,786.37$ 74,000.00$ 88,500.00$ 5,780.00$ 7% 300-00-57340-860-000SEWER - AUDIT / ACCOUNTNG FEES 7,878.12$ 6,125.00$ 7,612.50$ 15,000.00$ 8,912.50$ 15,000.00$ 15,450.00$ 450.00$ 3% 300-00-57340-861-000SEWER - METER CALIBRATION -$ -$ -$ 5,000.00$ -$ 5,000.00$ 5,150.00$ 150.00$ 3% 300-00-57340-862-000SEWER - SLUDGE HAULING 148,817.61$ 145,170.76$ 124,526.40$ 110,000.00$ 108,430.00$ 150,000.00$ 150,000.00$ 40,000.00$ 36% 300-00-57340-863-000SEWER - INDUSTRIAL MONITORING 17,114.05$ 10,918.80$ 19,738.35$ 12,000.00$ 11,862.00$ 16,000.00$ 16,000.00$ 4,000.00$ 33% 300-00-57340-867-000SEWER - CELL/TELEPHONES 2,770.14$ 3,723.27$ 3,485.73$ 4,000.00$ 2,002.01$ 4,000.00$ 4,100.00$ 100.00$ 3% 300-00-57340-870-000SEWER - SCADA SYSTEMS 2,616.19$ 15,860.41$ 1,708.92$ 6,000.00$ 3,561.09$ 6,000.00$ 6,150.00$ 150.00$ 3% 300-00-57340-872-000SEWER - POSTAGE 5,676.15$ 6,491.22$ 5,848.43$ 12,000.00$ 4,205.78$ 12,000.00$ 12,300.00$ 300.00$ 3% 300-00-57340-877-000SEWER - METAL / BIOASSAY TESTS 12,237.33$ 15,721.17$ 16,194.36$ 14,000.00$ 8,650.97$ 14,000.00$ 14,400.00$ 400.00$ 3% 300-00-57350-864-000SEWER - EDUCATION/TRAVEL/DUES 6,122.93$ 8,492.06$ 7,710.10$ 8,000.00$ 3,344.70$ 8,000.00$ 8,225.00$ 225.00$ 3% 300-00-57350-865-000SEWER - DNR ENVIRONMENTAL FEE 8,348.00$ 8,606.59$ 9,368.16$ 12,000.00$ 11,450.20$ 12,000.00$ 12,350.00$ 350.00$ 3% 300-00-57350-866-000SEWER - EMERGENCY RESPONSE BRD 405.00$ 405.00$ 405.00$ 500.00$ 550.00$ 500.00$ 550.00$ 50.00$ 10% 300-00-57350-876-000SEWER - GASB 68 & 75 NET EXP (5,558.00)$ 20,690.00$ (2,706.00)$ -$ -$ -$ -$ -$ 0% 300-00-57390-000-403SEWER - DEPRECIATION EXPENSE 837,181.65$ 863,038.63$ 913,466.89$ -$ -$ -$ -$ -$ 0% 300-00-58300-701-000SEWER - REPLACEMENT FUND 40,975.74$ 99,998.23$ 14,616.80$ 315,368.00$ 89,035.40$ 315,368.00$ 315,368.00$ -$ 0% 300-00-58300-710-000SEWER - CONTINGENCY -$ 14,960.00$ -$ -$ -$ -$ -$ -$ 0% 300-00-58300-715-000SEWER - COMPUTER SOFTWRE UPGRD10,888.93$ 10,528.86$ 12,011.00$ 12,000.00$ 8,250.14$ 12,000.00$ 12,350.00$ 350.00$ 3% 300-00-58300-716-000SEWER - TOOLS 2,498.35$ 2,597.32$ 3,552.82$ 4,000.00$ 720.58$ 4,000.00$ 4,100.00$ 100.00$ 3% 300-00-58300-722-000SEWER - THERMAL BONDING 2,610.00$ 29.98$ -$ 3,000.00$ -$ 3,000.00$ 3,050.00$ 50.00$ 2% 300-00-58300-729-000SEWER - DIGESTER FILTER STUDY 82,908.24$ 113,231.03$ 95,208.85$ 120,000.00$ 255.00$ 120,000.00$ 123,600.00$ 3,600.00$ 3% 300-00-59000-005-0002023B REVENUE INTEREST EXPENSE -$ -$ -$ -$ -$ -$ -$ -$ 0% 300-00-59000-001-000SEWER - DEBT ISSUANCE EXPENSE -$ 113,482.77$ 200.00$ 370,975.00$ (23,843.00)$ -$ -$ (370,975.00)$ -100% SEWER - EXPENSES 2,253,405.72$ 2,452,587.51$ 2,372,432.74$ 2,276,437.00$ 1,043,129.18$ 1,937,242.00$ 2,041,367.29$ (235,069.71)$ -10% Page 71 of 81 1 Resolution #25-34 STATE OF WISCONSIN VILLAGE OF JACKSON WASHINGTON COUNTY RESOLUTION #25-34 A RESOLUTION ADOPTING THE 2025 TAX LEVY FOR THE 2026 GENERAL FUND BUDGET FOR THE VILLAGE OF JACKSON, WASHINGTON COUNTY, WISCONSIN WHEREAS, it is necessary for the Village of Jackson, Washington County, Wisconsin to provide services to the residents of the Village of Jackson for the operation and maintenance of the Government of the Village for the 2026 fiscal year; and WHEREAS, a public hearing was held on the proposed 2026 General Fund Budget on November 11, 2025; and WHEREAS, the 2026 General Fund Budget was adopted by Resolution; and WHEREAS, the Real and Personal Property Tax Levy is the largest component of the revenues raised, which supports the General Fund; NOW, THEREFORE, BE IT RESOLVED, that the Village of Jackson Village Board does hereby adopt the 2025 property tax levy in the amount of $6,716,180.00. Introduced by: Seconded by: Vote: Ayes Nays Passed and Approved: Brian J. Heckendorf – Village President Attest: Jacqueline Schuh – Village Clerk Page 72 of 81 2 Resolution #25-34 Proof of Posting: I, the undersigned, certify that I posted this Resolution on bulletin boards at the Village Hall, Post Office, and one other location in the Village. Village Official Date Page 73 of 81 PROPOSED % CHANGE 2024 2025 2026 FROM ACTUAL BUDGET BUDGET 2025 BUDGET REVENUES TAXES 4,345,626 4,556,404 4,920,296 7.99% INTERGOVERNMENTAL 956,430 966,939 1,009,039 4.35% LICENSES AND PERMITS 507,425 398,892 326,461 -18.16% FORFEITURES AND PENALTIES 32,545 59,500 47,058 -20.91% PUBLIC CHARGES FOR SERVICES 67,705 43,550 44,008 1.05% MISCELLANEOUS REVENUES 424,931 254,554 145,279 -42.93% TOTAL REVENUES 6,334,662 6,279,839 6,492,141 3.38% EXPENDITURES GENERAL GOVERNMENT 751,539 1,075,161 969,261 -9.85% PUBLIC SAFETY 2,419,391 3,345,934 3,597,463 7.52% PUBLIC WORKS 1,204,650 1,353,938 1,354,888 0.07% CULTURE AND RECREATION 262,043 504,806 570,529 13.02% CAPITAL OUTLAY 683,241 TOTAL EXPENDITURES 5,320,864 6,279,839 6,492,141 3.38% TRANSFER TO OTHER FUNDS FIRE/EMS FUND 619,363 653,341 710,657 8.77% RECREATION FUND 261,021 264,508 284,871 7.70% TAX LEVY WITH TID INCREMENT 6,281,826 6,529,393 7,015,061 7.44% ASSESSED VALUE 940,914,346 1,280,767,200 1,335,954,400 4.31% TAX RATE PER THOUSAND 6.68 5.10 5.25 2.94% DEBT FIRE AND CAPITAL TOTAL GENERAL SERVICE RECREATION RESCUE PROJECTS SEWER WATER ALL FUND FUND FUND FUND FUND UTILITY UTILITY FUNDS BUDGET SUMMARY ALL FUNDS: TOTAL REVENUES 2026 5,496,613 2,409,700 733,471 1,839,603 331,119 2,789,645 1,970,292 15,570,443 TOTAL EXPENDITURES 2026 5,496,613 2,409,700 733,471 1,839,603 404,000 2,041,367 1,648,981 14,573,735 FUND BALANCE JANUARY 1, 2024 4,228,852 367,328 102,070 784,804 1,671,042 4,983,580 1,137,479 13,275,155 DECEMBER 31, 2024 4,440,117 930,153 119,549 976,733 4,026,882 5,065,841 1,297,855 16,857,130 2024 2025 2026 PERCENT TAX LEVY SUMMARY: ACTUAL ACTUAL PROPOSED CHANGE GENERAL FUND 4,058,981 4,267,404 4,640,295 14.32% DEBT SERVICE FUND 1,545,217 1,654,695 1,754,766 13.56% CAPITAL PROJECTS 184,000 141,862 321,119 74.52% 5,788,198 6,063,961 6,716,180 10.76% ESTIMATED INDEBTEDNESS AT DECEMBER 31, 2025 GENERAL OBLIGATION NOTES AND BONDS 24,128,586 IMPACT FEE BALANCE 10-20-2025: PARK 234,532 POLICE 149,123 FIRE 223,430 WATER UTILITY 101,101 SEWER 2,020,231 There will be a Public Hearing on the 2026 General Fund Budget, on Tuesday, November 11, 2025 at 7:30 pm at the Jackson Municipal Complex, located at N168W19851 Main Street, in the Village of Jackson, WI. The entire 2026 Budget Detail may be viewed during regular working hours at the Jackson Administrative Offices before the Public Hearing. Corrected Public Notice VILLAGE OF JACKSON 2026 GENERAL FUND BUDGET Page 74 of 81 Taking the lead in Washington County. MEMO TO: Brian Heckendorf, Village President; Personnel Committee FROM: Darlene Smith, Village Treasurer/HR Assistant RE: Proposal to Convert Part-time Deputy Treasurer to Full-time Status DATE: October 20, 2025 Background This memo is to propose converting the part-time Deputy Treasurer role within the Finance Department to a full-time position. This change will support the department’s operational needs and improve overall efficiency and permanence. The current workload for this role has grown beyond what can reasonably be handled within a part-time schedule. Converting the position to full-time will ensure key tasks are completed promptly and to standard. A full-time role will improve consistency, allow for better project follow-through, and reduce gaps in coverage that impact productivity. Transitioning the position to full-time is more cost-effective than adding another part-time role or overextending current staff. It also reduces turnover and retraining costs. As the department continues to grow and evolve, staffing this position full-time aligns with long-term strategic goals and capacity planning. Recommended Motion: Motion to recommend the Village Board approve the conversion of the part-time Deputy Treasurer position to a full-time position, effective immediately; direct staff to update the job description and classification as necessary; and authorize posting of the full-time position to fill the vacancy as soon as possible. Attachments: 1. Deputy Treasurer, Full-time - Draft Job Description N168 W19851 Main Street Jackson, WI 53037 Phone: 262-677-9001 Fax: 262-677-1710 www.villageofjacksonwi.gov Page 75 of 81 VILLAGE OF JACKSON JOB DESCRIPTION POSITION: Deputy Treasurer DEPARTMENT: Administration IMMEDIATE SUPERVISOR: Village Treasurer/HR Assistant CLASSIFICATION: Full-Time, Hourly Non-Exempt, Department Assistant GENERAL POSITION DESCRIPTION: The Deputy Treasurer is primarily a clerical position responsible for providing statutory support and assisting the Treasurer in administering and maintaining the Village’s finances. Duties include but are not limited to assisting the Village Treasurer with accounting functions, payroll functions, human resources tasks, and customer services support via phone and in-person inquiries. Work is normally carried out with independence, subject only to general instruction and standard operating procedures and general accounting principles. Computer skills are essential and should include knowledge of Microsoft Office (particularly Excel and Word). LICENSE/CERTIFICATION REQUIREMENTS: Certified Municipal Treasurer of Wisconsin (CMTW) designation is desired; however, if not certified the ability to obtain certification will be supported by the Village along with further continuing education and training. SKILLS, KNOWLEDGE, AND ABILITIES: Knowledge of modern governmental accounting theory, principles, and practices. Working knowledge of bank reconciliation, journal entry prep and posting, property tax collection and balancing, bank deposits, payroll, accounts payable, accounts receivable, and data processing functions. Ability to use computer-based applications for word processing and financial and database management. Ability to use Workhorse for accounting functions and ClearGov budget preparation and management software. EDUCATION AND PRIOR EXPERIENCE: High school diploma or GED. Additional courses in bookkeeping and accounting are preferred as is banking experience and/or municipal experience or any equivalent combination of experience and training. SPECIFIC POSITION RESPONSIBILITIES: Other duties or functions may be required from time to time, and thus the information below is not an exhaustive list of responsibilities for this role. Assisting the Treasurer with general accounting functions of the Village of Jackson: - Assist in cash receipting functions. Collect and receive monies from the public, financial institutions, and various Village Departments. - Prepare daily bank deposits - Process credit card payments. - Process accounts payable. - Process accounts receivable. - Assist with the preparation of monthly financial reports (bank reconciliation, manual checks & receipts, journal entries, etc.) Page 76 of 81 - Assist with reconciliation, maintenance, and correspondence associated with special assessment rolls. - Assist with the preparation and reconciliation of the annual tax roll. - Assist with annual property tax collection and batch reconciliation. - Prepare and compile necessary information for the annual Village audit. Assisting the Treasurer with payroll functions of the Village of Jackson: - Serve as primary back-up to the Treasurer in performing Village payroll duties including bi-weekly, monthly, and semi-annual payroll. - Assist with payment of Federal and State payroll taxes. - Assist with payment of payroll deductions to various entities. - Assist with the monthly preparation and payment for Health Insurance, ICI (income continuation insurance), and WRS (Wisconsin retirement system). - Assist with the quarterly preparation and payment of required financial reports such as IRS form 941, State unemployment, and Sales & Use tax. Assisting the Treasurer with Human Resources tasks for all Departments of the Village of Jackson: - Assist with the management of the Employee Appreciation Program. - Ensure employee enrollment is completed for benefits/deductions and payroll purposes prior to start of work. - Assist with FMLA files and cases. - Assist with Liability Insurance claims. - Assist with Workers' Compensation claims. - Assist with the maintenance of all personnel files, excluding represented personnel files. - Primary back-up for preparation and distribution of 1099’s and W-2 annual forms. - Serve as back-up for implementation of employee benefits (retirement, health & life insurance, income continuation insurance, dental, vision, deferred comp, etc.) ENVIRONMENTAL ADAPTABILITY: The work environment characteristics described are representative of those an employee encounters while performing the essential functions of this job. While performing the duties of this job, the employee is occasionally required to work abnormal hours. The noise level in the work environment is usually moderate and employee must have ability to sustain prolonged visual concentration and ability to sit or stand for long periods of time. The Village of Jackson is an equal opportunity employer. In compliance with the Americans with Disabilities Act, the Village will provide reasonable accommodations to qualified individuals with disabilities and encourages both prospective and current employees to discuss potential accommodations with employer. Page 77 of 81 Page 78 of 81 VILLAGE OF JACKSON JOB DESCRIPTION P OSITION: Property Room Manager DEPARTMENT: Police Department IMMEDIATE SUPERVISOR: Police Lieutenant CLASSIFICATION: Part-time- Hourly, Non-Exempt GE NERAL POSITION DESCRIPTION: Reporting to the Police Lieutenant. The Property Room Manager will be responsible for oversight of the property room including logging new property and retrieving inventory as required. L ICENSE/CERTIFICATION REQUIREMENTS: Ability to complete and maintain Wisconsin Crime Information Bureau certification for access to state and federal data systems. S KILLS, KNOWLEDGE, AND ABILITIES: To perform this job successfully, an individual must be able to perform each essential duty satisfactorily. The requirements listed below are representative of the knowledge, skill, and/or ability required. Reasonable accommodation may be made to enable individuals with disabilities to perform the essential functions. W ritten and oral communication skills. C omputer skills and knowledge of general office technology. E xperience with Microsoft Office products required. D ependability. A bility to get along with the public. A bility to use good judgment, patience, and courtesy. M ust have strong attention to detail. ED UCATION AND PRIOR EXPERIENCE: High School Diploma or equivalent required. Office experience preferred. L anguage Skills A bility to relate to and communicate effectively with others both verbally and in writing. C onsiderable knowledge of business English, grammatical construction, spelling, punctuation, and possession of an excellent vocabulary. DRAFT Page 79 of 81 Reasoning Ability Ability of exercise good judgement and decisiveness. Ability to work well under pressure and handle stressful situations, to organize work and set priorities, managing time and resources to meet deadlines. Other Qualifications Working knowledge of Microsoft Office software and their applications. Ability to effectively interact with the public. Ability to use a variety of office equipment. Good customer service skills and dependability are essential. SPECIFIC POSITION RESPONSIBILITIES: The following are the fundamental job duties and responsibilities. These are not to be construed as exclusive or all-inclusive; other duties may be required and assigned, as management deems necessary. Conduct inventory of property room and evidence lockers. Enter evidence into the RMS system. Retrieve property from property room. Periodically audit property as needed. Monitor and order supplies needed to package evidence or test for the presence of narcotics. Attend training related to property oversight and procedures. Assist officers with questions regarding property requests. Performs other duties as assigned. PHYSICAL REQUIREMENTS: The physical demands described here are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodation may be made to enable individuals with disabilities to perform the essential functions. DRAFT Page 80 of 81 While performing the duties of this job, the employee is frequently required to sit and talk or hear. The employee is occasionally required to walk; use hands to finger, handle, or operate objects, tools, or controls; and reach with hands and arms. Specific vision abilities required by this job include close vision, ability to adjust focus, and the ability to sustain prolonged visual concentration. Requires the ability to operate, maneuver and/or provide simple, but continuous adjustment on equipment, machinery and tools such as computer and other office machines, and/or materials used in performing essential functions. Ability to coordinate eyes, hands, feet and limbs in performing slightly skilled movements such as typing and operating various pieces of office equipment. Ability to recognize and identify degrees of similarities and differences between characteristics of colors, shapes and textures associated with job-related objects, materials and tasks. The employee must exert light physical effort in sedentary to light work, occasionally involving lifting, carrying, pushing, crawling, kneeling, stooping and/or moving up to 25 pounds. ENVIRONMENTAL ADAPTABILITY: The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of this job. Reasonable accommodation may be made to enable individuals with disabilities to perform the essential functions. The noise level in the work environment is moderately quiet. Work is typically performed independently in the property room. This position is performed sitting at a desk 2-3 hours per day at a computer; the remainder of the day will be spent moving around conducting inventory. Ability to work under generally safe and comfortable conditions where exposure to environmental factors such as repetitive keyboard use, irate individuals, and intimidation may cause discomfort and pose little risk of injury. The Village of Jackson is an equal opportunity employer. In compliance with the Americans with Disabilities Act, the Village will provide reasonable accommodations to qualified individuals with disabilities and encourages both prospective and current employees to discuss potential accommodations with employer. Job Description Updated on _____________________________ __________________________________ _______________ Supervisor’s Signature Date __________________________________ _______________ Employee’s Signature Date DRAFT Page 81 of 81