Budget and Finance Committee — Agenda Packet

November 11, 2025 Village of Jackson - Budget and Finance Committee Meeting Agenda VILLAGE OF JACKSON BUDGET AND FINANCE COMMITTEE MEETING AGENDA Tuesday, November 11, 2025 at 7:00 PM (or immediately following Personnel Committee meeting) Jackson Municipal Complex Village Board Room N168W19851 Main Street Jackson, WI 53037 1. Call to Order and Roll Call 2. Approval of Minutes for the Budget and Finance Committee Meeting of October 14, 2025 3. Approval of October 2025 Check Register and Treasurer's Report 4. 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 5. Pay Request #18 - 2024 Wastewater Treatment Plant Tertiary Filters and UV Disinfection Project - J.H. Hassinger in the amount of $28,036.59 6. Pay Request #19 - Final - 2024 Wastewater Treatment Plant Tertiary Filters and UV Disinfection Project - J.H. Hassinger in the amount of $230,930.58 7. Pay Request #4 - 2025 Hickory Lane Reconstruction Project - Vinton Construction in the amount of $618,120.14 8. Reimbursement Request #15 - 2024 Wastewater Treatment Plant Tertiary Filters and UV Disinfection Project - Clean Water Fund Loan in the amount of $296,155.05 9. Authorization to Increase Sewer Utility Rates Effective January 1, 2026 10. Resolution #25-30 Establishing 2026 Fees 11. Resolution #25-31 Adopting 2026 General Fund Budget 12. Resolution #25-32 Adopting 2026 Water Utility Budget 13. Resolution #25-33 Adopting 2026 Sewer Utility Budget 14. Resolution #25-34 Adopting the 2025 Tax Levy for the 2026 Budget 15. Citizens/Village Staff to Address the Budget & Finance Committee 16. 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 Page 1 of 82 November 11, 2025 Village of Jackson - Budget and Finance Committee Meeting Agenda 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 82 October 14, 2025 Village of Jackson - Budget and Finance Committee Meeting Minutes Page 1 of 3 VILLAGE OF JACKSON BUDGET AND FINANCE COMMITTEE MEETING Tuesday, October 14, 2025 at 7:00 PM Minutes 1. Call to Order and Roll Call The meeting was called to order at 7:02 PM by Pres. Heckendorf. Members Present: Pres. Heckendorf 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. Approval of Minutes of the Budget and Finance Committee Meeting of September 9, 2025 The motion to approve Minutes for the Budget and Finance Committee Meeting of September 9, 2025, was made by Tr. Wells and seconded by Pres. Heckendorf. Vote: 2 ayes, 0 nays. Motion carried. 3. Approval of September 2025 Check Register and Treasurer's Report The motion to approve the September 2025 Check Register and Treasurer's Report was made by Pres. Heckendorf and seconded by Tr. Wells. Vote: 2 ayes, 0 nays. Motion carried. 4. 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 recommend the Village Board approve Change Order #3 for the 2025 Ridgeway Drive and Chestnut Court Reconstruction Project to Advanced Construction for an increase in the amount of $22,047.75 was made by Pres. Heckendorf and seconded by Tr. Wells. Vote: 2 ayes, 0 nays. Motion carried. 5. Change Order #1 - 2025 Hickory Lane Reconstruction Project - Vinton Construction for an Increase in the amount of $39,952.00 The motion to recommend the Village Board approve Change Order #1 for the 2025 Hickory Lane Reconstruction Project to Vinton Construction for an increase in the amount of $39,952.00 was made by Tr. Wells and seconded by Pres. Heckendorf. Vote: 2 ayes, 0 nays. Motion carried. DRAFT Page 3 of 82 October 14, 2025 Village of Jackson - Budget and Finance Committee Meeting Minutes Page 2 of 3 6. Change Order #2 - 2025 Hickory Lane Reconstruction Project - Vinton Construction for an Increase in the amount of $5,950.00 The motion to recommend the Village Board approve Change Order #2 for the 2025 Hickory Lane Reconstruction Project to Vinton Construction for an increase in the amount of $5,950.00 was made by Tr. Wells and seconded by Pres. Heckendorf. Vote: 2 ayes, 0 nays. Motion carried. 7. Pay Request #5 – 2025 Ridgeway Drive and Chestnut Court Reconstruction Project - Advanced Construction in the amount of $388,971.85 The motion to recommend the Village Board approve Pay Request #5 for the 2025 Ridgeway Drive and Chestnut Court Reconstruction Project to Advanced Construction in the amount of $388,971.85 was made by Tr. Wells and seconded by Pres. Heckendorf. Vote: 2 ayes, 0 nays. Motion carried. 8. Pay Request #3 - 2025 Hickory Lane Reconstruction Project - Vinton Construction in the amount of $479,393.34 The motion to recommend the Village Board approve Pay Request #3 for the 2025 Hickory Lane Reconstruction Project to Vinton Construction in the amount of $479,393.34 was made by Tr. Wells and seconded by Pres. Heckendorf. Vote: 2 ayes, 0 nays. Motion carried. 9. Letter of Credit Reduction - Morning Meadows Subdivision Phase 3 – Home Path Financial in the amount of $1,169,412.00 The motion to recommend the Budget and Finance Committee and Village Board 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 Pres. Heckendorf. Vote: 2 ayes, 0 nays. Motion carried. 10. Letter of Credit Reduction - Morning Meadows Subdivision Phase 1 – Home Path Financial in the amount of $30,912.00 The motion to recommend the Village Board approve the Letter of Credit Reduction for the Morning Meadows Subdivision Phase 1 for Home Path Financial in the amount of $30,912.00 was made by Pres. Heckendorf and seconded by Tr. Wells. Vote: 2 ayes, 0 nays. Motion carried. 11. Developer's Agreement Amendment and Letter of Credit Exchange - Laurel Springs Addition #1 - Bielinski Homes The motion to recommend the Village Board approve the Developer's Agreement Amendment for Laurel Springs Addition #1, and the release of the Letter of Credit in the DRAFT Page 4 of 82 October 14, 2025 Village of Jackson - Budget and Finance Committee Meeting Minutes Page 3 of 3 amount of $34,500.00, contingent upon Bielinski Homes submitting an equivalent amount of $34,500.00 to be held in a depository account, with the funds remaining in the account until all outstanding work on the project has been satisfactorily completed and verified in accordance with the terms of the agreement, was made by Pres. Heckendorf and seconded by Tr. Wells. Vote: 2 ayes, 0 nays. Motion carried. 12. Citizens/Village Staff to Address the Budget and Finance Committee None. 13. Adjourn The motion to adjourn the meeting was made by Pres. Heckendorf and seconded by Tr. Wells. Vote: 2 ayes, 0 nays. Motion carried. The meeting adjourned at 7:09 PM. Respectfully Submitted, Jacqueline Schuh Village Clerk Village of Jackson DRAFT Page 5 of 82 Page 6 of 82 Page 7 of 82 Page 8 of 82 Page 9 of 82 Page 10 of 82 Page 11 of 82 Reprint Check Register - Quick Report - Regular 19:37 PM ACCT GENERAL VILLAGE CHECKING Accounting Checks Posted From: Thru Account:Thru: 10/31/2025 ______________________________________________________________________________________Check Nbr Check Date Payee Amount From Account:10/01/2025 11/03/2025 Page: 105.9655860 AMAZON CAPITAL SERVICES VIRIDIAN TACTICAL BATTERIES / JPD 10/02/2025 606.4855861 AURORA HEALTH CARE, INC. EAP 4TH QTR / OCT - DEC 2025 10/02/2025 400.0055862 AUTOMATION ARTS, LLC FRONT OFFICE TV MONTIOR SVC / JPD 10/02/2025 185.0055863 DEITSCH, JEFF L. HEALTH & LIFE INS PREMIUMS / OCT 2025 10/02/2025 4,500.0055864 EHLERS 2025 FINANCIAL PLAN / 08-12-25 / ADMIN 10/02/2025 589.9255865 FERGUSON WATERWORKS #1476 COBRA HYD FLAG BLUE (24) / WATER 10/02/2025 1,040.8855866 FISHER, RENEE HEALTH INSUR PREMIUM / OCT 2025 / REC 10/02/2025 852.6255867 FRISTED, TODD A HEALTH/MEDICAL REIMBURSEMENT / OCT 2025 10/02/2025 151.7855868 GREATAMERICA FINANCIAL SVCS COPIER USAGE / JPD 10/02/2025 320.0055869 JOHNSON'S NURSERY INC. CONTAINER TREES (5) / PARKS 10/02/2025 830.2855870 KOBER, BRIAN W. HEALTH/MED/DENTAL/VISION - ENG 10/02/2025 525.2355871 LAMM GARDENS LANDSCAPE MAINT / OCT 2025 10/02/2025 278.0055872 O'REILLY AUTOMOTIVE, INC BATTERY TENDER & ACC / STREETS 10/02/2025 989.7455873 POSITIVE PROMOTIONS, INC. FIRE PREVENTION SUPPLIES / JFD 10/02/2025 6,476.1055874 PROS 4 TECHNOLOGY, INC IT SUPPORT / OCTOBER 2025 10/02/2025 1,675.0055875 SALGADO, JORGE MONTHLY CLEANING / SEPT 2025 10/02/2025 383.1255876 SIRCHIE ACQUISITION COMPANY, LLC EVIDENCE SUPPLIES / JPD 10/02/2025 275.0055877 TSR SOLUTIONS, INC. DIAL TONE & DISASTER RECOV/ OCT 2025 10/02/2025 301.7755878 U.S. CELLULAR MONTHLY PHONE / 09/14 - 10/13/25 / JFD 10/02/2025 Page 12 of 82 Reprint Check Register - Quick Report - Regular 29:37 PM ACCT GENERAL VILLAGE CHECKING Accounting Checks Posted From: Thru Account:Thru: 10/31/2025 ______________________________________________________________________________________Check Nbr Check Date Payee Amount From Account:10/01/2025 11/03/2025 Page: 1,207.6055879 VALENTINO, KELLY HEALTH/DENTAL/VISION OCT 2025 10/02/2025 370.0055880 WALTHER, JOHN M. HEALTH INSURANCE / JOHN / OCT 2025 10/02/2025 34,485.8555881 WE ENERGIES ENERGY / SEPTEMBER 2025 10/02/2025 800.0055882 A1 OUTDOOR SERVICES ELM TREE REMOVAL / OAKS OF JACK / PARKS 10/10/2025 104.8055883 AT&T MOBILITY ACCT #287298726432 / SQ 6 WI-FI / JPD 10/10/2025 689.8455884 AURORA MEDICAL CENTER GRAFTON LLC MISC PHARMACY SUP / AUG & OCT 2025 / JFD 10/10/2025 178.1455885 BRAKE & EQUIPMENT COMPANY INC MACHINERY/EQUIP / STREETS 10/10/2025 1,200.0055886 CASH FALL FUN FESTIVAL 2025 PETTY CASH / REC 10/10/2025 3,050.0055887 CATALIS LLC 2025 ASSESSOR CNTRACT INSTALL #10/ ADMIN 10/10/2025 24,348.9555888 CEDAR CORPORATION RIDGEWAY/CHESTNUT CT RECON THRU 09-20-25 10/10/2025 21,767.9255889 CITIES & VILLAGES MUTUAL INSURANCE CO. 4TH QUARTER 2025 WORKERS COMP 10/10/2025 4,841.0055890 CIVI TEK CONSULTING LLC ZONING CODE UPDATE THRU 09-30-25 / ADMIN 10/10/2025 503.6055891 COMPANION LIFE INSURANCE COMPANY MONTHLY DENTAL INS PREMIUMS / OCT 2025 10/10/2025 13.5055892 COUNTY WIDE EXTINGUISHER, INC. PORTABL FIRE EXTNG ANNUAL INSP (3) / REC 10/10/2025 4,187.5055893 DAVID J FRANK LANDSCAPE CONTRACTING INC MC 2025 XMAS TREE SETUP & REMOVAL DEPOSI 10/10/2025 1,913.7555894 DEMPSEY LAW FIRM, LLP SEPTEMBER 2025 / GENERAL SERVICES 10/10/2025 372.6055895 DIGGERS HOTLINE, INC FAX FEES / SEPT 2025 / WATER 10/10/2025 3,357.9955896 EAST SIDE MART MONTHLY FUEL / SEPT 2025 / JFD, RESC, PD 10/10/2025 515.0055897 EXPRESS NEWS FALL FUN GUIDE WASHINGTON CO / 9/08/2025 10/10/2025 Page 13 of 82 Reprint Check Register - Quick Report - Regular 39:37 PM ACCT GENERAL VILLAGE CHECKING Accounting Checks Posted From: Thru Account:Thru: 10/31/2025 ______________________________________________________________________________________Check Nbr Check Date Payee Amount From Account:10/01/2025 11/03/2025 Page: 4.9955898 FOX BROTHER'S PIGGLY WIGGLY ORANGES / JFD 10/10/2025 379.1555899 GOVERNMENT FORMS AND SUPPLIES A/P CHECKS (2,000) / ADMIN 10/10/2025 35,653.9755900 GREMMER & ASSOCIATES, INC HICKORY LANE PROF SVCS 231116 / SEP 2025 10/10/2025 7,500.0055901 J.R. BOEHLKE, INC. CONCRETE (6) 9-25-25 / STREETS 10/10/2025 645.7055902 JACKSON PROFESSIONAL POLICE ASSOCIATION POLICE UNION DUES / 10-06-25 10/10/2025 1,177.8955903 JOHNSON CONTROLS FIRE PROTECTION LP ANNUAL SERVICE AGREEMENT / REC 10/10/2025 615.0055904 JOHNSON'S NURSERY INC. CONTAINER TREES (3) / PARKS 10/10/2025 5,422.3055905 LAKESIDE INTERNATIONAL LLC 09 INTRNATIONAL 7400 SVC / 09-30-25 / ST 10/10/2025 210.1355906 LANGE ENTERPRISES, INC. PARKING SIGNS (6) / STREETS 10/10/2025 90.0055907 LIESENER SOILS INC. 5 YDS LAWN & GARDEN / STREETS 10/10/2025 423.6555908 MASTER PRINTWEAR T-SHIRTS FOR FLAG FOOTBALL / REC 10/10/2025 126.5155909 MCMASTER CARR SUPPLY CO BUG ZAPPER LIGHTBULBS (3) / WWTP 10/10/2025 153.5355910 MENARDS - WEST BEND 6" PVC (2) & SEWER (3) CAP / WWTP 10/10/2025 805.0055911 MIDWEST FIBER NETWORKS MONTHLY INTERNET / ADMIN / OCT 2025 10/10/2025 162.2555912 MINUTEMAN PRESS 2 PART FORMS (500) / BLDG INSP 10/10/2025 1,552.5055913 NATIONAL FIRE PROTECTION ASSOC ANNUAL SUB 2025 / 3206533 / JFD 10/10/2025 127.6755914 ODP BUSINESS SOLUTIONS, LLC SUPPLIES / WBSD 4K / REC 10/10/2025 521.9655915 PERFECT CIRCLE TIRE LLC REPLACE TIRE / STREETS 10/10/2025 20.0055916 POLICE AND SHERIFFS PRESS, THE ID CARD / BORKOWSKI / JPD 10/10/2025 Page 14 of 82 Reprint Check Register - Quick Report - Regular 49:37 PM ACCT GENERAL VILLAGE CHECKING Accounting Checks Posted From: Thru Account:Thru: 10/31/2025 ______________________________________________________________________________________Check Nbr Check Date Payee Amount From Account:10/01/2025 11/03/2025 Page: 800.0055917 PORT PUBLICATIONS, INC. FALL FEST OF FUN BANNER & MESSAGES (12) 10/10/2025 1,089.3855918 RALPH WILLIAMS SERVICE BRAKE SHOE & DRUM SVC / 2011 MA035 / JFD 10/10/2025 1,495.6255919 S.J.E FLOWMETER SERVICE / 10-06-25 / WATER 10/10/2025 3,420.0055920 SALGADO, JORGE MONTHLY CLEANING (114 HRS) / SEPT / REC 10/10/2025 292.3255921 SCHAEFER'S SERVICE CENTER, INC. OIL CHANGE 10-06-25 / 2012 TAHOE / JFD 10/10/2025 1,527.0055922 SECURIAN FINANCIAL GROUP, INC. NOV 2025 Accident & LIFE Insurance 10/10/2025 1,619.0555923 ST. LAWRENCE EQUIPMENT, INC. BOBCAT DRIVE SHAFT REPAIR 10-1-25 /PARKS 10/10/2025 339.1655924 SUPPORT PAYMENT CLEARINGHOUSE 000431284201 / N WELCH / 10/06/25 10/10/2025 60.0055925 TIP TOP TAP CLEANING BEER LINE MAINT 9-26-25 / REC 10/10/2025 1,473.8455926 USA BLUE BOOK EPDM DIFFUSER UNIT (20) / WWTP 10/10/2025 1,485.0055927 VEOLIA WATER TECHNOLOGIES, INC. HYDREX 3750 DRUMS (900) / WWTP 10/10/2025 3,150.6255928 WEST BEND SCHOOL DISTRICT SEPT 2025 MOBILE HOME PARKING FEES 10/10/2025 60.0055929 WIDMANN, DIANE PASSPORT TO RETIREMENT PROG REFUND / REC 10/10/2025 600.0055930 WTKM CIRCUS ADVERTISING AUGUST 21-22/2025 10/10/2025 388,971.8555931 ADVANCED CONSTRUCTION INC PAY REQ #5 / RIDGEWAY & CHESTNUT 10/16/2025 133.3555932 AIRGAS USA, LLC OXYGEN RENTAL / SEPT 2025 / JFD 10/16/2025 307.7655933 AMAZON CAPITAL SERVICES DUMBBELL WEIGHTS (2) / REC 10/16/2025 1,716.0055934 AMERICAN LITHO FALL/WINTER 2025 GUIDES / REC 10/16/2025 147.0055935 AURORA MEDICAL GROUP OWI TESTS / E HARDING / JPD 10/16/2025 Page 15 of 82 Reprint Check Register - Quick Report - Regular 59:37 PM ACCT GENERAL VILLAGE CHECKING Accounting Checks Posted From: Thru Account:Thru: 10/31/2025 ______________________________________________________________________________________Check Nbr Check Date Payee Amount From Account:10/01/2025 11/03/2025 Page: 15,690.0055936 BADGER STATE WASTE LLC BIOSOLIDS HAULNG 10-01-2025 / WWTP 10/16/2025 939.1155937 BEER CAPITOL DISTRIBUTING, LLC FALL FESTIVAL BEER / REC 10/16/2025 4,440.5355938 BMO HARRIS BANK N.A. ACCT #4734 / JACOB / WALMART 10/16/2025 105.9555939 CARDIO PARTNERS INC MAN-SIMULAIDS CPR BRAD AIRWAYS / JFD 10/16/2025 126.2055940 CONLEY MEDIA, LLC - CLASSIFIED PHN/PLAN COMM/CU 8-26 & 9-2-25 / ADMIN 10/16/2025 830.0055941 COUNTY WIDE EXTINGUISHER, INC. HOOD CLEANING / JACKSON PARK / PARKS 10/16/2025 45.2955942 DNR ACCOUNTS RECEIVABLE FIRE-EQUIP EAR PLUGS 10/16/2025 2,903.9055943 EAST SIDE MART MONTHLY FUEL / SEPT 2025 / VOJ 10/16/2025 477.5055944 EDGEWATER PLUMBING, LLC TEST RPZ VALVE(S) / JPD/JFD/ADMIN 10/16/2025 231.4855945 EUROFINS S-F ANALYTICAL LABS, INC EFFLUENT-CHLORIDE / SEPT 2025 / WWTP 10/16/2025 515.0055946 EXPRESS NEWS FALL FUN GUIDE SURROUNDING / 10/06/2025 10/16/2025 96.6555947 FASTENAL COMPANY HEX BOLTS (15), DRAWERS (100) / WWTP 10/16/2025 447.0055948 FROEDTERT HEALTH/WORKFORCE HEALTH PHYSICALS / HIETPAS, SCHEER / JFD 10/16/2025 404.4555949 GREATAMERICA FINANCIAL SVCS STANDARD & USAGE 08/21 - 09/20/25 / REC 10/16/2025 652.0055950 GUENTHER SUPPLY INC. MAINS SUPPLIES / WATER 10/16/2025 70.0055951 HAAS, JOHN ADDRESS # SET REFUNDS (2) / BLDG INSP 10/16/2025 2,670.5055952 HAWKINS, INC CL2 & AQUA-MAG / WATER 10/16/2025 30,912.0055953 HOME PATH FINANCIAL PHASE 1 LETTER OF CREDIT /MORNING MEADOW 10/16/2025 1,169,412.0055954 HOME PATH FINANCIAL LIMITED PARTNERSHIP PHASE 3 LETTER OF CREDIT/ MORNING MEADOW 10/16/2025 Page 16 of 82 Reprint Check Register - Quick Report - Regular 69:37 PM ACCT GENERAL VILLAGE CHECKING Accounting Checks Posted From: Thru Account:Thru: 10/31/2025 ______________________________________________________________________________________Check Nbr Check Date Payee Amount From Account:10/01/2025 11/03/2025 Page: 457.9455955 JOHNSON CONTROLS FIRE PROTECTION LP ANNUAL MONITORING AGREEMENT / REC 10/16/2025 498.0055956 KEIL ENTERPRISES OPERATION RUSH / WELCH, TREVARTHEN/ JPD 10/16/2025 648.0055957 KRUEPKE PRINTING CALENDAR & QUARTERLY / 3RD QTR 2025 10/16/2025 2,043.9255958 MARTELLE WATER TREATMENT, INC. AQUA MAG BULK / WATER 10/16/2025 312.0055959 MONITORING SERVICES, LLC ALARM SYSTEM MONITORING 2026 / REC 10/16/2025 1,526.0055960 MOTOROLA SOLUTIONS CAR VIDEO SYSTEM ANNUAL LIC / JPD 10/16/2025 4,416.0055961 NATURAL SOLUTIONS LLC CERT WOODCHIP INSTALL (31) / PARKS 10/16/2025 266.8055962 ODP BUSINESS SOLUTIONS, LLC MISC OFFICE SUPPLIES / REC 10/16/2025 178.8455963 PAYNE & DOLAN, INC. ASPHALT PATCHING / STREETS 10/16/2025 517.0055964 R. BAUMAN & ASSOCIATES, S.C. NEW OFFICER TESTING / E HARDING / JPD 10/16/2025 530.0055965 RUST LOCK, INC. LAB DOOR LOCK SET / WWTP 10/16/2025 478.5055966 SCHLOEMER LAW FIRM SEPTEMBER 2025 / JPD 10/16/2025 10.5255967 ST. LAWRENCE EQUIPMENT, INC. EXMARK MOWER SCREW / PARKS 10/16/2025 93.9355968 STERICYCLE, INC. SHRED SERVICE 09-03-2025 / ADMIN 10/16/2025 779.6055969 SUPERIOR CHEMICAL LLC GARBAGE BAGS / PARKS 10/16/2025 503.8355970 SYSCO EASTERN WISCONSIN FALL FESTIVAL FOOD / REC 10/16/2025 675.8555971 TENNIES ACE HARDWARE INC. ACCT 48714 & 51327 SEPT 2025 10/16/2025 523.0355972 TOP PACK DEFENSE UNIFORMS / JPD 10/16/2025 293.7555973 U.S. CELLULAR OCT 2025 / PHONE/INTERNET / JPD 10/16/2025 Page 17 of 82 Reprint Check Register - Quick Report - Regular 79:37 PM ACCT GENERAL VILLAGE CHECKING Accounting Checks Posted From: Thru Account:Thru: 10/31/2025 ______________________________________________________________________________________Check Nbr Check Date Payee Amount From Account:10/01/2025 11/03/2025 Page: 479,393.3455974 VINTON CONSTRUCTION COMPANY 2025 HICKORY LN RECON PRJT PYMT #3 10/16/2025 633.0055975 WISCONSIN STATE LABORATORY OF HYGIENE CERTIFICATIONS AND ANNUAL PROCESSING FEE 10/16/2025 636.2255976 YAHR OIL CO. EQUIP MAINT OIL / WWTP 10/16/2025 942.5455977 AMAZON CAPITAL SERVICES LIFTMASTER SYSTEM (4) / JFD 10/22/2025 75.0055978 AURORA MEDICAL GROUP OWI TESTS (3) / JPD 10/22/2025 52.8655979 CINTAS CORP SIG AIR SVC / 10-07-25 / REC 10/22/2025 80.0055980 COUNTY WIDE EXTINGUISHER, INC. HOOD CLEANING SVC CALL / 07-23-25 / PARK 10/22/2025 1,361.6055981 DELTA DENTAL OF WISCONSIN NOV 2025 VISION/DENTAL INSURANCE 10/22/2025 202.0255982 GREATAMERICA FINANCIAL SVCS COPIER USAGE 10/29/25-11/28/25 / ADMIN 10/22/2025 7,280.2055983 JACKSON WATER UTILITY Q3 2025 10/22/2025 200.0055984 JESSIFFANY CANINE SERVICES LLC DELTA BOARDING 9/11-9/19/25 / JPD 10/22/2025 269.8055985 LANGE ENTERPRISES, INC. ADDRESS TILES / BLDG INSP 10/22/2025 156.5655986 LANNON STONE PRODUCTS SCREENINGS / 10-16-25 / STRTS 10/22/2025 268.1555987 MENARDS - WEST BEND MISC OPERATING SUPPLIES / STREETS 10/22/2025 3,000.0055988 MILE ROCK SOLUTIONS, LLC LINDEN DR. SEWER REPAIR / WATER 10/22/2025 1,120.0055989 MOTOROLA SOLUTIONS BATTERY, MOUNT, HDMI / JPD 10/22/2025 600.0055990 NORTHERN LAKE SERVICE, INC. 1633 PFAS (NON-POTABLE) / WWTP 10/22/2025 68.8455991 ODP BUSINESS SOLUTIONS, LLC MISC OFFICE SUPPLIES / REC 10/22/2025 30.0055992 PROS 4 TECHNOLOGY, INC CABLES / REC & ADMIN 10/22/2025 Page 18 of 82 Reprint Check Register - Quick Report - Regular 89:37 PM ACCT GENERAL VILLAGE CHECKING Accounting Checks Posted From: Thru Account:Thru: 10/31/2025 ______________________________________________________________________________________Check Nbr Check Date Payee Amount From Account:10/01/2025 11/03/2025 Page: 698.6055993 REINDERS, INC. TURFACE & LAWN SEED / PARKS 10/22/2025 35.0055994 ST. JOSEPH'S COMMUNITY HOSPITAL OTHER DX SVS / OLIVAREZ, C / JPD 10/22/2025 339.1655995 SUPPORT PAYMENT CLEARINGHOUSE 000431284201 / N WELCH / 10/20/25 10/22/2025 306.9255996 U.S. CELLULAR INTERNET FAILOVER / OCT 25 / ADMIN 10/22/2025 560.6355997 U.S. CELLULAR MONTHLY PHONE / PAULUS / OCT 2025 10/22/2025 105,735.4055998 VEOLIA WATER TECHNOLOGIES, INC. REPAIRS OF FILTERS / WWTP 10/22/2025 4,361.5855999 WASHINGTON COUNTY HIGHWAY DEPARTMENT STREET PAINTING / SEPT 2025 / STREETS 10/22/2025 11,139.4456000 WE ENERGIES STREET LIGHTING AT HICKORY LANE 10/22/2025 91.0056001 WISCONSIN DEPT OF JUSTICE BACKGROUND CHECKS / SEPTEMBER 2025 10/22/2025 305.0056002 WISCONSIN POLICE LEADERSHIP FOUNDATION CONFERENCE REGISTRATION / JPD-R VOSSEKUI 10/22/2025 111.8756003 YAHR OIL CO. EQUIP MAINT OIL / WWTP 10/22/2025 480.1256004 CINTAS CORPORATION MONTHLY FIRST AID SUPPLIES / DPW 10/27/2025 40,757.1056005 GFL ENVIRONMENTAL MONTHLY TRASH PICK-UP / OCT 2025 10/27/2025 117.7056006 IMPACT ACQUISITIONS LLC COPIER 10/24-11/23/25 / WATER 10/27/2025 326.8556007 JACKSON AUTO SERVICE INC 2009 GMC TIRES (2) / STREETS 10/27/2025 1,148.0056008 KRUEPKE PRINTING BILLS, ENVELOPES, LETTERHEADS / WATER 10/27/2025 1,659.5056009 RUST LOCK, INC. BULK WATER ALARM LOCK / STREETS 10/27/2025 5,365.0056010 SALGADO, JORGE MONTHLY CLEANING / OCT 2025 / ADMIN 10/27/2025 446.5156011 ULINE MISC INVESTIGATION SUPPLIES / JPD 10/27/2025 Page 19 of 82 Reprint Check Register - Quick Report - Regular 99:37 PM ACCT GENERAL VILLAGE CHECKING Accounting Checks Posted From: Thru Account:Thru: 10/31/2025 ______________________________________________________________________________________Check Nbr Check Date Payee Amount From Account:10/01/2025 11/03/2025 Page: 470.8656012 VEOLIA WATER TECHNOLOGIES, INC. FILTER EQUIPMENT MAINTENANCE / WWTP 10/27/2025 255.5056013 VON BRIESEN & ROPER S.C SVCS THRU 09-30-25 /MATTER 26359 /ADMIN 10/27/2025 2,505,480.01Grand Total Page 20 of 82 Reprint Check Register - Quick Report - Regular 109:37 PM ACCT GENERAL VILLAGE CHECKING Accounting Checks Posted From: Thru Account:Thru: 10/31/2025 ______________________________________________________________________________________ Amount From Account:10/01/2025 11/03/2025 Page: 169,264.13Total Expenditure from Fund # 100 - GENERAL FUND 6,882.25Total Expenditure from Fund # 150 - HOTEL / MOTEL 330,461.82Total Expenditure from Fund # 200 - WATER UTILITY 451,959.35Total Expenditure from Fund # 300 - SEWER UTILITY 4,841.00Total Expenditure from Fund # 450 - ARPA FUND 20,984.07Total Expenditure from Fund # 500 - RECREATION 1,505,931.22Total Expenditure from Fund # 600 - CAPITAL PROJECT FUND 1,571.40Total Expenditure from Fund # 670 - TID #7 13,584.77Total Expenditure from Fund # 900 - FIRE & RESCUE 2,505,480.01Total Expenditure from all Funds Page 21 of 82 TREASURERS REPORT (Depository Accounts) October 31, 2025 BALANCE BALANCE 9/30/2025 10/31/2025 GENERAL: GENERAL CHECKING $349,008.24 $604,744.41 CREDIT CARD ACCOUNT $10,344.94 $61,093.84 HIPPA ACCOUNT $8,807.85 $71,947.48 MONEY MARKET $11,023,899.22 $9,019,180.07 DONATION ACCOUNT $1,649.73 $1,649.73 PARK FEES $230,790.90 $235,368.72 FIRE/RESCUE RESERVE $14,397.23 $14,448.79 FIRE IMPACT FEE $220,363.87 $224,227.48 POLICE IMPACT FEE $147,076.85 $149,655.20 ANTIQUE FIRE TRUCK $3,407.59 $3,419.79 PERSHING ADVISOR SOLUTIONS LLC - ARPA $61,747.78 $49,332.17 PERSHING ADVISOR SOLUTIONS LLC - GENERAL FUNDS $1,601,748.29 $1,608,110.12 PERSHING ADVISOR SOLUTIONS LLC - MUNI BLDG RESERVE ACCT$286,875.19 $287,224.85 PERSHING ADVISOR SOLUTIONS LLC - 2025A GO PROM NOTES $2,618,619.25 $2,017,806.95 PERSHING ADVISOR SOLLUTIONS LLC - 2024A GO PROM NOTES $110,120.95 $110,497.86 PERSHING ADVISOR SOLUTIONS LLC - DSR REVENUE BOND $530,561.97 $532,121.80 PERSHING ADIVSOR SOLUTIONS LLC - 2023B $37,342.11 $37,451.90 ---------------------- ---------------------- TOTAL GENERAL $17,256,761.96 $15,028,281.16 ---------------------- ---------------------- WATER UTILITY: WATER UTILITY DEPRECIATION FUND $26,618.45 $26,713.77 WATER UTILITY RESERVE $138,402.35 $138,897.96 WATER IMPACT FEES $98,262.63 $101,460.37 ---------------------- ---------------------- TOTAL WATER UTILITY $263,283.43 $267,072.10 ---------------------- ---------------------- SEWER UTILITY: DNR REPLACEMENT FUND $1,196,525.49 $1,200,810.18 SEWER UTILITY RESERVE $86,436.80 $86,746.33 SEWER DEPRECIATION FUND $6,693.62 $6,717.59 SEWER SERVICE FEES $2,007,957.89 $2,027,455.30 SEWER SPECIAL REDEMPTION FUND $2,910.26 $2,920.68 ---------------------- ---------------------- TOTAL SEWER UTILITY $3,300,524.06 $3,324,650.08 ---------------------- ---------------------- ---------------------- ---------------------- GRAND TOTAL: $20,820,569.45 $18,620,003.34 ---------------------- ---------------------- Page 22 of 82 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 23 of 82 Page 24 of 82 Page 25 of 82 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 26 of 82 Page 27 of 82 Page 28 of 82 Page 29 of 82 Page 30 of 82 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 31 of 82 Page 32 of 82 Page 33 of 82 Page 34 of 82 Page 35 of 82 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 36 of 82 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 37 of 82 10/16/2025 $618,120.14 Page 38 of 82 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 39 of 82 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 40 of 82 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 41 of 82 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 42 of 82 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 43 of 82 Page 44 of 82 Page 45 of 82 Page 46 of 82 Page 47 of 82 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 48 of 82 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 49 of 82 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 50 of 82 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 51 of 82 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 52 of 82 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 53 of 82 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 54 of 82 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 55 of 82 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 56 of 82 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 57 of 82 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 58 of 82 (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 59 of 82 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 60 of 82 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 $6,492,141.00 as attached. Introduced by: Seconded by: Vote: Ayes Nays Passed and Approved: Brian J. Heckendorf – Village President Attest: Jacqueline Schuh – Village Clerk Page 61 of 82 2 Resolution #25-31 Proof of Posting: I, the undersigned, certify that I posted this Resolution on bulletin boards at the Village Hall, Post Office, and one other location in the Village. Village Official Date Page 62 of 82 Account ID Description FY22 Actual FY23 Actual FY24 Actual FY25 AdoptedFY25 Actual 9/30/2025FY25 ProjectedFY26 ProposedDifference - FY26Percent - FY26 100-00-41110-000-000GENERAL PROPERTY TAXES 3,062,727.62$ 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 63 of 82 100-00-45105-000-000PROFESSIONAL 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 64 of 82 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 65 of 82 100-00-51410-350-000ADMIN - 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 66 of 82 100-00-52102-110-000POLICE 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 67 of 82 100-00-52410-135-000BLDG 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 68 of 82 100-00-53310-316-000STREETS - 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 69 of 82 100-00-55210-312-000PARKS - 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 70 of 82 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 $1,970,292.00. Introduced by: Seconded by: Vote: Ayes Nays Passed and Approved: Brian Heckendorf – Village President Attest: Jacqueline Schuh – Village Clerk Page 71 of 82 2 Resolution #25-32 Proof of Posting: I, the undersigned, certify that I posted this Resolution on bulletin boards at the Village Hall, Post Office, and one other location in the Village. Village Official Date Page 72 of 82 Account ID Description FY22 Actual FY23 Actual FY24 Actual FY25 AdoptedFY25 Actual 9/30/25FY25 ProjectedFY26 ProposedDifference - FY26Percent - FY26 200-00-45612-000-632WATER - IMPACT FEE 21,320.00$ 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 73 of 82 200-00-54000-135-000WATER 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 74 of 82 200-00-57000-933-300WATER - 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 75 of 82 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 $2,789,645.00. Introduced by: Seconded by: Vote: Ayes Nays Passed and Approved: Brian J. Heckendorf – Village President Attest: Jacqueline Schuh – Village Clerk Page 76 of 82 2 Resolution #25-33 Proof of Posting: I, the undersigned, certify that I posted this Resolution on bulletin boards at the Village Hall, Post Office, and one other location in the Village. Village Official Date Page 77 of 82 Account ID Description FY22 Actual FY23 Actual FY24 Actual FY25 AdoptedFY25 Actual 9/30/25FY25 ProjectedFY26 ProposedDifference - FY26Percent - FY26 300-00-45611-610-622SEWER - RESIDENTIAL METERED 1,225,213.82$ 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 78 of 82 300-00-57340-110-001SEWER 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 79 of 82 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 80 of 82 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 81 of 82 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 82 of 82