City Council Meeting - October 21, 2026

City of Amery COMMON COUNCIL MEETING AGENDA The City of Amery does not discriminate on the basis of race, color, national origin, sex, religion, age or disability in employment or provision of services, programs or activities. NOTE: Upon reasonable notice, the City of Amery will accommodate the needs of disabled individuals through aids or services. For additional information or to request this service, contact the Clerk-Treasurer’s office at (715) 268-3410 by Noon the previous day so that arrangements can be made. Pursuant to Wisconsin Statutes 19.84, Notice is hereby given to the public that a meeting of the Common Council of the City of Amery will be held on: October 21, 2026 at Amery City Hall - 104 Maple St. W, Amery, WI at 5:00 PM. Call to Order Pledge of Allegiance Roll Call Adoption of Agenda Consent Agenda Items: Ordinance 13-2026 Creating §193-2A(1)(c) Exempting Residential Use Sheds of 150 Sq/ft or less from Building Permits Items under the consent agenda may be acted upon by one motion. If in the judgment of any Council Member, a consent agenda item needs discussion, the item can be removed and discussed. *Although the public may speak on any item that is not included on this agenda as a “Public Hearing or Forum” the Council will not respond or discuss the issue brought forward at this time. In accordance with open meeting laws the Council must notice an item on the agenda to take action on that matter. Your comments will be considered and may be placed on a future agenda for further discussion. Any person wishing to submit a public comment digitally may email them to Cityhall@amerywi.gov until noon of the day of the meeting. Although your comments will be presented to the Council they may or may not be read aloud or discussed during the meeting. The Public Comment Portion will be limited to 3 minutes total per speaker with the total duration to be at the Chair’s discretion. The council may act on any item that is noticed on the agenda. Taylor Larson Clerk/Treasurer **Posted: October 15, 2026 on the City Website (www.amerywi.gov); and at Amery City Hall, Amery Public Library, and the Amery Police Department. Order of Items Agenda Item 1 Public Comment 2 Appointment of Todd Anderson to the Tourism Commission 3 Ordinance 12-2026 Vehicle Registration Fee 4 Resolution 15-2026 Authorizing an Amery Sewer Rate Increase 5 2027 City of Amery Budget Presentation 6 Council Comment 7 Adjournment. 104 Maple Street W., Suite A Office: 715.268.7486 Amery, WI 54001 Fax: 715.268.4870 TO: The Common Council of Amery FROM: Alex Mansfield, City Administrator DATE: 10/6/2026 RE: Ordinance No. 13-2026: Building Permit Exemption for Residential Sheds Summary The attached ordinance creates § 193-2A(1)(c) of the Municipal Code. It removes the building permit requirement for storage sheds of 150 square feet or less that serve a residential use. A zoning permit for placement of the shed is still required. Background The City now requires a building permit for every new structure, including a small pre-built shed delivered to a backyard. This change makes it easier for residents to install pre-built sheds and similar home-use storage structures. This is a common practice in Wisconsin. The State Uniform Dwelling Code does not apply to detached accessory buildings, so each municipality sets its own rule. River Falls, Hudson and Argyle exempt small sheds at sizes from 120 to 200 square feet. The exemption has four conditions: • A zoning permit is still required, so the City reviews setbacks and placement. • The shed must be anchored to the ground. • Electrical or plumbing work still needs its own permit. • Sheds on sites covered by the state commercial building code, such as apartment buildings, still need a building permit. Recommendation Staff recommends that the Common Council adopt Ordinance No. 13-2026, creating § 193-2A(1)(c) of the Municipal Code to exempt residential sheds of 150 square feet or less from the building permit requirement. Ordinance No. 13-2026 AN ORDINANCE TO CREATE § 193-2A(1)(c) OF THE CITY OF AMERY MUNICIPAL CODE, EXEMPTING SHEDS OF 150 SQUARE FEET OR LESS ACCESSORY TO A RESIDENTIAL USE FROM THE BUILDING PERMIT REQUIREMENT WHEREAS, § 193-2A(1) of the City of Amery Municipal Code requires a building permit before any new building or structure is erected in the City, including small storage sheds; and WHEREAS, the Wisconsin Uniform Dwelling Code does not apply to accessory buildings detached from a dwelling, § SPS 320.05(4), Wis. Adm. Code, which leaves the permitting of sheds to the City; and WHEREAS, the Common Council finds that the cost and delay of a building permit for a shed of 150 square feet or less that is accessory to a residential use outweigh the public benefit, and that Chapter 450, Zoning, will continue to govern where a shed may be placed; NOW, THEREFORE, BE IT ORDAINED by the Common Council of the City of Amery, Polk County, Wisconsin, as follows: SECTION 1. § 193-2A(1)(c) of the City of Amery Municipal Code is created to read: (c) Residential sheds of 150 square feet or less. No building permit is required under this chapter to erect, place, alter, repair or remove a shed that has a total area of 150 square feet or less and is accessory to a residential use. In this subsection, "shed" means a detached, one-story accessory building used for storage and not for human habitation, and "total area" means the area of the building's footprint measured from the exterior faces of its exterior walls. This exemption is subject to the following: [1] Zoning. The shed shall comply with Chapter 450, Zoning, including the accessory structure requirements of § 450-100 and the zoning permit requirement of § 450-108. [2] Electrical, plumbing and HVAC. Electrical wiring, plumbing, or heating, ventilating or air-conditioning equipment installed in or to the shed requires the permits otherwise required by this chapter. [3] Enlargement. A building permit is required before a shed is enlarged to a total area of more than 150 square feet. [4] Commercial buildings. This exemption does not apply to a building that is subject to the Wisconsin Commercial Building Code, Chs. SPS 361 to SPS 366, Wis. Adm. Code. [5] Anchoring. A shed of any size shall be anchored to the ground by frost footings, by a concrete slab with anchor bolts, or by ground anchors with metal strapping or chain. SECTION 2. All other provisions of Chapter 193 of the City of Amery Municipal Code remain in full force and effect. SECTION 3. The City Clerk-Treasurer is directed to incorporate this Ordinance into the City of Amery Municipal Code. SECTION 4. This Ordinance shall take effect upon passage and publication as required by law. SECTION 5. The City Administrator shall send a certified copy of this Ordinance to the Wisconsin Department of Safety and Professional Services. Adopted by the Common Council of the City of Amery this _____ day of _______________, 2026. ______________________________ Mayor ATTEST: ______________________________ City Clerk-Treasurer 104 Maple Street W., Suite A Office: 715.268.7486 Amery, WI 54001 Fax: 715.268.4870 TO: The Common Council of Amery FROM: Alex Mansfield, City Administrator DATE: September 30, 2026 RE: Ordinance 12-2026, Municipal Vehicle Registration Fee SUMMARY Ordinance 12-2026 creates a $20 annual vehicle registration fee on cars and light trucks kept in the City, starting February 1, 2027. On September 22, the Committee of the Whole directed staff to draft it with a review after five years. BACKGROUND Wis. Stat. § 341.35 lets a city add a flat fee to state vehicle registration. WisDOT collects it at registration and renewal and sends it to the City monthly. The money can only be used for transportation. The ordinance: • Applies to cars and to trucks registered at 8,000 pounds or less. Motorcycles, trailers, farm trucks, and other state-exempt vehicles do not pay. • Puts the money in its own account for streets, sidewalks, and related debt payments. • Requires a report on receipts and spending with each budget. • Requires a written review by August 1, 2031. The fee continues unless the Council changes or repeals it. State rules require WisDOT to receive notice at least 90 days before the first day of the month the fee starts. The deadline for January 1 is October 3, before the Council next meets. February 1 is the earliest start the regular calendar allows. Its deadline is November 3, and the Clerk-Treasurer will send notice by October 30. Adoption on October 7 or October 21 both work. The same 90 -day rule applies to a later repeal, which is why the review is due August 1, 2031. FISCAL IMPACT About 3,678 vehicles are subject to the fee, or about $73,560 a year, less a small WisDOT processing charge. Because renewals are spread through the year and WisDOT pays a month after collection, 2027 revenue is about $63,700. The fee does not affect the property tax levy. RECOMMENDATION Staff recommends the Council adopt Ordinance 12-2026. Ordinance No. 12-2026, Page 1 CITY OF AMERY, POLK COUNTY, WISCONSIN ORDINANCE NO. 12-2026 AN ORDINANCE CREATING ARTICLE III OF CHAPTER 55, FINANCE AND TAXATION, OF THE CODE OF ORDINANCES OF THE CITY OF AMERY TO IMPOSE AN ANNUAL MUNICIPAL VEHICLE REGISTRATION FEE WHEREAS, Wis. Stat. § 341.35 authorizes the governing body of a city to enact an ordinance imposing an annual flat municipal registration fee on motor vehicles registered in this state and customarily kept in the city, in addition to state registration fees; and WHEREAS, Wis. Stat. § 341.35(6r) requires that a municipality use all moneys received from the fee only for transportation related purposes; and WHEREAS, the City’s streets are deteriorating faster than the City can maintain them within the limits on the property tax levy imposed by Wis. Stat. § 66.0602, and the five-year street program presented to the Committee of the Whole on September 22, 2026 cannot be funded as scheduled from existing revenue sources; and WHEREAS, a municipal vehicle registration fee is collected by the Wisconsin Department of Transportation at the time of vehicle registration, remitted to the City, and is not part of the property tax levy; and WHEREAS, on September 22, 2026, the Committee of the Whole directed staff to prepare an ordinance establishing a municipal vehicle registration fee of $20 per vehicle, subject to review by the City Council after five years; and WHEREAS, the City Council finds that a dedicated and accountable source of transportation revenue is in the public interest and will allow the City to maintain streets at lower cost before they require reconstruction; NOW, THEREFORE, the City Council of the City of Amery, Polk County, Wisconsin, does ordain as follows: Section 1. Creation of Chapter 55, Article III. Chapter 55, Finance and Taxation, of the Code of Ordinances of the City of Amery is hereby amended by creating Article III, Municipal Vehicle Registration Fee, to read as follows: Article III. Municipal Vehicle Registration Fee [Adopted ______________, 2026 by Ord. No. 12-2026] § 55-35. Authority and purpose. This article is adopted under Wis. Stat. § 341.35 and Ch. Trans 126, Wis. Adm. Code, as amended from time to time. Its purpose is to provide a dedicated source of revenue for the maintenance, repair, and improvement of the City’s streets and other transportation facilities. § 55-36. Definitions. As used in this article, the following terms have the meanings indicated: DEPARTMENT: The Wisconsin Department of Transportation. Ordinance No. 12-2026, Page 2 MOTOR VEHICLE: A vehicle subject to a municipal vehicle registration fee under Wis. Stat. § 341.35(1), which as of the adoption of this article means an automobile, or a motor truck registered under Wis. Stat. § 341.25(1)(c) at a gross weight of not more than 8,000 pounds. CUSTOMARILY KEPT IN THE CITY: Kept within the corporate limits of the City of Amery, as determined by the Department under Trans 126.01(2)(c), Wis. Adm. Code. § 55-37. Fee imposed. A. An annual flat municipal vehicle registration fee of $20 is imposed on each motor vehicle registered in the State of Wisconsin that is customarily kept in the City. B. The fee is in addition to all state registration fees and any county registration fee imposed under Wis. Stat. § 341.35. C. The fee applies beginning February 1, 2027. The registration period for the fee is the registration period established by the Department for the motor vehicle, as provided in Wis. Stat. § 341.35(1m). § 55-38. Exemptions. The fee does not apply to: A. Any vehicle exempted by Ch. 341, Wis. Stats., from payment of a state vehicle registration fee. B. Any vehicle registered by the state under Wis. Stat. § 341.26 for a fee of $5. C. Any motor vehicle that replaces a motor vehicle for which a current municipal vehicle registration fee has been paid, as provided in Wis. Stat. § 341.35(7). D. Any other vehicle exempt under state law. § 55-39. Collection and remittance. The Department shall collect the fee at the time a motor vehicle is first registered and at each registration renewal, and shall remit the moneys collected, less its administrative costs, to the City as provided in Wis. Stat. § 341.35(5) through (6m) and T rans 126, Wis. Adm. Code. The fee is not prorated. § 55-40. Use of proceeds. A. The Clerk-Treasurer shall deposit all fee proceeds in a separate account designated for this purpose and shall account for them separately from the general property tax levy and all other revenue. Interest earned on the account shall remain in the account. Any unspent balance at the end of a fiscal year shall carry forward and remain restricted under this section. B. Fee proceeds shall be used only for transportation related purposes, as required by Wis. Stat. § 341.35(6r). Eligible uses include: (1) Construction, reconstruction, resurfacing, overlay, sealing, crack filling, patching, and repair of City streets, including curb and gutter. (2) Sidewalks, trails, and other public ways within the City. Ordinance No. 12-2026, Page 3 (3) Pavement markings, traffic signs and signals, and street lighting. (4) Engineering, design, inspection, and pavement condition assessment related to the uses listed above. (5) The local share of state or federal transportation grants or aids, including the Local Roads Improvement Program. (6) Principal, interest, and issuance costs of debt issued to finance any of the uses listed above. C. Fee proceeds shall be identified as a separate revenue line in each annual budget adopted under § 55-4. § 55-41. Annual report. Each year, with the proposed budget under § 55 -4, the City Administrator shall report to the City Council the fee proceeds received in the prior fiscal year, the streets and projects on which proceeds were spent, and the balance remaining in the account. § 55-42. Five-year review. A. On or before August 1, 2031, the City Administrator shall present to the City Council a written review of this article. The review shall include: (1) Fee proceeds received in each year since the fee took effect, compared with the amounts projected at adoption. (2) The streets and projects funded in whole or in part with fee proceeds, and the amount applied to each. (3) The change in pavement condition ratings of City streets since the fee took effect. (4) The remaining unfunded needs of the City’s street program. (5) A recommendation to continue, amend, or repeal the fee. B. The City Council shall consider the review at a regular meeting within 60 days after it is presented. The review date is set so that any amendment or repeal the Council adopts can be reported to the Department in time to take effect at the end of the fifth year of collection. C. This article remains in effect after the review unless amended or repealed by ordinance. § 55-43. Amendment or repeal; notice to Department. The Clerk-Treasurer shall notify the Department of the enactment, any amendment, or the repeal of this article in the form and at the time the Department requires under Wis. Stat. § 341.35(4) and Trans 126.02, Wis. Adm. Code, which requires notice at least 90 days before the first day of the month in which the change takes effect. Section 2. Notice to the Department of Transportation. The Clerk-Treasurer is directed to deliver the notice of enactment required by Wis. Stat. § 341.35(4) and Trans 126.02, Wis. Adm. Code, to the Department no later than October 30, 2026, together with the renewal notice message the Department requests, so that the fee takes effect on the date stated in § 55-37C. Ordinance No. 12-2026, Page 4 Section 3. Severability. If any provision of this ordinance or its application is held invalid, the invalidity does not affect other provisions or applications that can be given effect without the invalid provision or application. Section 4. Conflicting ordinances. All ordinances or parts of ordinances in conflict with this ordinance are repealed to the extent of the conflict. Section 5. Effective date. This ordinance takes effect upon passage and publication as provided by law. The fee imposed by § 55-37 applies beginning on the date stated in § 55-37C. Adopted by the City Council of the City of Amery on ______________, 2026. Vote: Ayes ____ Nays ____ Absent ____ Approved by the Mayor on ______________, 2026. ______________________________ Mayor ATTEST: ______________________________ Taylor Larson, Clerk-Treasurer Published: ______________, 2026 104 Maple Street W., Suite A Office: 715.268.7486 Amery, WI 54001 Fax: 715.268.4870 TO: The Common Council of Amery FROM: Alex Mansfield, City Administrator DATE: 10/14/2026 RE: Resolution 15-2026, 2027 Sewer Service Charge Rates 1. Summary Staff recommends that the Council adopt Resolution 15-2026, which raises the sewer volume charge from $13.20 to $14.42 per 1,000 gallons effective January 1, 2027. The quarterly fixed charge for every meter size stays the same. The unmetered quarterly charge rises from $198.00 to $203.94. The 2027 Sewer Utility budget is $1,644,364. At current rates, projected 2027 revenue is $1,549,443, a shortfall of $94,921. The proposed rate closes that shortfall. A typical household will pay about $10.13 more per quarter, an increase of 4.9% on its total sewer bill. 2. Background In June 2023, Ehlers presented a long-range cash flow analysis for the Sewer Utility. It set a schedule of step increases to pay for the WWTP remodel and the utility’s operating costs. The City has followed that path, and current rates are already above the study’s schedule. The utility’s costs have grown faster than the study projected, for three reasons. • Debt service on the WWTP remodel. The 2023 study assumed a $9.4 million project funded with $2.7 million in CDBG and Public Facilities grants and $6.7 million in borrowing, for annual debt service of about $380,000. The study was completed before final design, DNR plan approval and bidding. The final project was financed with a $15.35 million Clean Water Fund loan at 2.31% over 29 years, closed in February 2025. The interest rate and term were in line with the study’s assumptions. The amount borrowed was 2.3 times larger. 2027 sewer debt service is $775,027 ($415,429 principal and $359,598 interest), about twice the study’s projection. This payment is fixed through 2054. • Operating costs and inflation. The study grew operating costs at 2% a year and held usage at its test-year level. It made no allowance for labor cost increases or changes in biosolids disposal. Sewer operating costs in the 2027 budget, including plant labor and sewer field work, total $869,337, compared with $657,307 in the study’s 2027 projection. • Biosolids hauling. The City of River Falls has left the West Central Wisconsin Biosolids Facility. With fewer communities sharing the facility’s costs, the service fee charged to Amery for hauling and processing biosolids has increased. 104 Maple Street W., Suite A Office: 715.268.7486 Amery, WI 54001 Fax: 715.268.4870 2023 study compared with the 2027 budget: Item 2023 Study (2027 projection) 2027 Budget Difference Debt service $379,740 $775,027 +$395,287 Operating costs $657,307 $869,337 +$212,030 Total $1,037,047 $1,644,364 +$607,317 Staff considered three ways to raise the needed revenue: a higher fixed charge, an equal percentage on both charges, or a higher volume charge alone. A volume-only increase has the smallest effect on most customers. About 90% of the City’s sewer meters are 3/4-inch residential meters, while residential accounts use well under half of the billed gallons. Raising the volume charge also keeps each customer’s bill tied to how much they use, which matches the proportionality requirement in the resolution. 3. Fiscal Impact Proposed rate schedule: Charge 2026 Actual 2027 Proposed Change Fixed quarterly charge, all meter sizes No change No change $0.00 Volume charge per 1,000 gallons $13.20 $14.42 +$1.22 (9.2%) Unmetered, per quarter $198.00 $203.94 +$5.94 (3.0%) Sewer Utility budget, 2027: Item Amount 2027 budgeted expenses $1,644,364 Projected revenue at current rates $1,549,443 Shortfall at current rates ($94,921) Projected revenue at proposed rates $1,644,933 Projected surplus at proposed rates $569 Effect on quarterly bills: Customer Current Proposed Change Typical household (3/4″ meter, 8,300 gal.) $208.56 $218.69 +$10.13 (4.9%) Low-use household (3/4″ meter, 3,000 gal.) $138.60 $142.26 +$3.66 (2.6%) Commercial (1″ meter, 50,000 gal.) $773.65 $834.65 +$61.00 (7.9%) The revenue projection is based on actual 2026 first- and second-quarter billing, about 78 million gallons a year, with no growth assumed. New users, such as the hotel expected to open in mid-2027, are not included and would add revenue above the projection. 104 Maple Street W., Suite A Office: 715.268.7486 Amery, WI 54001 Fax: 715.268.4870 4. Recommendation Staff recommends that the Common Council adopt Resolution 15-2026, Adopting Updated Sewer Service Charge Rates, setting the volume charge at $14.42 per 1,000 gallons and the unmetered charge at $203.94 per quarter, with fixed quarterly meter charges unchanged, effective January 1, 2027. CITY OF AMERY POLK COUNTY, WISCONSIN RESOLUTION NO. 15-2026 ADOPTING UPDATED SEWER SERVICE CHARGE RATES WHEREAS the City Council of the City of Amery has reviewed all operation, maintenance, replacement and debt service of all waste treatment services provided by the sewer utility according to Chapter 350 Sewer of the Municipal Code; and WHEREAS the City Council has determined a need to revise the charges imposed upon sewer service users under Municipal Code §350-1 in order to maintain the proportionality among user classes of the service charge system, and to ensure sufficient revenues are available to recover actual costs and pay total operation, maintenance, and replacement costs of the utility. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Amery that it adopts the following Sewer Service Charge and Fee Schedule effective January 1, 2027 as follows: Domestic Sewer Customers 2026 Actual 2027 Proposed Meter Size 3/4 $ 99.00 $ 99.00 1 $ 113.65 $ 113.65 1 1/4 $ 163.35 $ 163.35 1 1/2 $ 198.00 $ 198.00 2 $ 247.50 $ 247.50 3 $ 381.15 $ 381.15 4 $ 594.00 $ 594.00 6 $ 990.00 $ 990.00 8 $ 1,386.00 $ 1,386.00 10 $ 1,831.00 $ 1,831.00 12 $ 2,277.00 $ 2,277.00 Volumetric Rate per 1000 Gal $ 13.20 $ 14.42 Unmetered $ 198.00 $ 203.94 Adopted by the Amery City Council on this 21st day of October, 2026. APPROVED ____________________________________ Rick Van Blaricom, Mayor ATTEST ____________________________________ Taylor Larson, City Clerk 104 Maple Street W., Suite A Office: 715.268.7486 Amery, WI 54001 Fax: 715.268.4870 TO: The Common Council of Amery FROM: Alex Mansfield, City Administrator DATE: 10/21/2026 RE: Proposed 2027 Budget, 2027-2031 CIP and Budget Hearing Notice 1. Summary The proposed 2027 General Fund budget totals $5,062,045 in expenditures and other uses, up $196,717 (4.04%) from the 2026 adopted budget. It applies no fund balance. The total City levy is $2,765,688, up $52,189 (1.92%). The operating levy grows $41,512 (2.22%); staff will confirm this against the DOR levy limit worksheet before publication, since the certified net new construction allowance is 2.19%. The 2027-2031 Capital Improvement Plan (CIP) totals $9,181,588 over five years, with $1,721,324 scheduled for 2027. Staff asks the Council to review both documents and direct publication of the budget hearing notice for a public hearing and adoption vote on November 18, 2026. 2. Background What the Council adopts. Under Wis. Stat. § 65.90, the Council adopts the budget at the level shown in the budget hearing notice: the General Fund expenditure categories, revenue sources and the levy. After adoption, moving money between categories requires a two-thirds vote of the entire Council and a Class 1 notice within 15 days. The department line items in the budget workbook support those totals but are not separate appropriations. Staff recommends the Council focus its review on the category totals and the levy. How the budget was built. Department heads returned requests in June. Administration compiled and balanced them from July through September, using 2025 audited actuals from the Annual Financial Report. How the CIP connects. The CIP is a five-year plan. Only its 2027 year is funded by this budget. The CIP lists 2027 sources as $226,574 of levy-funded items, $96,000 of Expenditure Restraint Program aid, $529,000 of bond proceeds, $812,250 of grants and $57,500 of other sources. The levy-funded items are carried in department operating budgets, not in a separate capital levy. The Council will adopt the CIP by resolution with the budget. Schedule. • October 21: budget and CIP presented; Council direction on the hearing notice. • November 3: last day for the notice to be in print (at least 15 days before the hearing). • November 18: public hearing, then adoption of the budget, levy and CIP . 104 Maple Street W., Suite A Office: 715.268.7486 Amery, WI 54001 Fax: 715.268.4870 3. Fiscal Impact General Fund expenditures by the categories the Council adopts: Expenditure category 2026 Adopted 2027 Proposed Change General Government $763,281 $780,591 $17,310 Public Safety $1,631,564 $1,642,791 $11,227 Public Works $817,197 $907,151 $89,954 Health and Human Services $268,500 $293,400 $24,900 Culture, Recreation and Education $285,887 $237,103 ($48,784) Conservation and Development $2,100 $31,700 $29,600 Library $218,000 $220,500 $2,500 Transfer to Capital Projects Fund - $96,000 $96,000 Debt Service $878,799 $852,809 ($25,990) Total expenditures and other uses $4,865,328 $5,062,045 $196,717 Revenue changes. • Property tax: operating levy of $1,912,879 (up $41,512, or 2.22%) plus debt service levy of $852,809. Debt service is exempt from levy limits under Wis. Stat. § 66.0602(3)(f). • Vehicle registration fee: $55,170 in new revenue under Ordinance 12-2026, starting February 1, 2027. It is restricted to streets and budgeted in Public Works street repair and maintenance. • Room tax: $48,000, up from $22,529, assuming the new hotel opens in mid-2027. • State aid: shared revenue up 2.1% to $694,244; local transportation aids up 3% to $330,334; Expenditure Restraint Program aid of $107,340. The budget transfers $96,000 to the Capital Projects Fund for police capital and keeps $11,340 in the General Fund to offset higher operating costs. • Removed: the golf course debt assistance ($36,667) and the TID operating transfer ($29,500) no longer appear in 2027 revenue. Expenditure changes. • Public Works rises $89,954 (11.0%), mostly street maintenance funded by the vehicle registration fee and the consolidation of Public Works payroll. • Public Safety rises 0.7%. Police totals $1,263,611 under the current labor agreement; Fire totals $293,200. • Debt service is $852,809 ($650,320 principal and $202,489 interest). • Conservation and Development rises because advertising and promotion lines are now reported there. Culture, Recreation and Education shows a decrease partly because the 2026 notice printed $285,887 for that line, while the 2026 budgeted accounts totaled $257,317. 104 Maple Street W., Suite A Office: 715.268.7486 Amery, WI 54001 Fax: 715.268.4870 4. Recommendation Staff recommends the Council review the proposed 2027 budget and 2027-2031 CIP and direct staff to publish the budget hearing notice, with any changes the Council identifies at this meeting, for a public hearing on November 18, 2026. Attachments: A. Draft 2027 Operating Budget; B. 2027-2031 Capital Improvement Plan; C. Budget presentation. CITY OF AMERY, WISCONSIN Proposed 2027 Budget and 2027 - 2031 CIP Common Council presentation October 21, 2026 · Alex Mansfield, City Administrator TONIGHT'S ASK Direct staff to publish the budget hearing notice, with any changes Council makes tonight October 21 Presentation Council reviews the budget and CIP and gives direction on the notice. November 3 Notice in print Class 1 notice published at least 15 days before the hearing. November 18 Hearing and vote Public hearing, then adoption of the budget, levy and CIP . Proposed 2027 Budget · Common Council · October 21, 2026 WHAT COUNCIL ADOPTS Nine expenditure categories, the revenue sources and the levy Under Wis. Stat. § 65.90, the hearing notice is the budget. After adoption, moving money between categories takes a two-thirds vote of the entire Council and a Class 1 notice within 15 days. Department line items explain the totals. They are not separate appropriations. Proposed 2027 Budget · Common Council · October 21, 2026 The General Fund at a glance Expenditures and other uses $5.06M Up 4.04% from 2026 $5,062,045 vs. $4,865,328 T otal City levy $2.77M Up 1.92% ($52,189) $2,765,688 vs. $2,713,499 Fund balance applied $0 Balanced on revenue Revenues exceed uses by $405 Proposed 2027 Budget · Common Council · October 21, 2026 The levy grows $52,189, within State limits 2026 levy $2,713,499 + Operating $41,512 2.22%, per DOR levy limit worksheet + Debt service $10,677 Exempt, § 66.0602(3)(f) = 2027 levy $2,765,688 Operating levy: $1,912,879. Debt service levy: $852,809. The rate waits on the new assessed value. At last year's $242.5M it would be $11.40 per $1,000, up 1.92%. 2026 split from the adopted 2026 notice: operating $1,871,367, debt service $842,132. Expenditures by the categories Council adopts C ateg ory 2026 Adopted 2027 Proposed Change General Government $763,281 $780,591 + $17,310 Public Safety $1,631,564 $1,642,791 + $11,227 Public Works $817,197 $907,151 + $89,954 Health and Human Services $268,500 $293,400 + $24,900 Culture, Recreation and Education $285,887 $237,103 - $48,784 Conservation and Development $2,100 $31,700 + $29,600 Library $218,000 $220,500 + $2,500 Transfer to Capital Projects Fund - $96,000 + $96,000 Debt Service $878,799 $852,809 - $25,990 To ta l $4,865,328 $5,062,045 + $196,717 Conservation and Development now includes advertising and promotion. The 2026 notice printed $285,887 for Culture and Recreation; its 2026 accounts totaled $257,317. Revenues and other sources Source 2026 Adopted 2027 Proposed Change General Property T axes $2,713,499 $2,765,688 +$ 52,189 Other T axes $223,272 $295,258 + $71,986 Interg overnm ental $1,049,248 $1,180,944 + $131,696 Licenses and Permits $74,975 $86,150 + $11,175 Fines, Forfeitures and Penalties $39,364 $38,750 - $614 Public Charges for Services $589,863 $568,160 - $21,703 Miscellaneous $175,107 $127,500 - $47,607 Fund Balance Applied - - - To ta l $4,865,328 $5,062,450 + $197,122 Other T axes includes the new vehicle registration fee and room tax. Intergovernmental includes $107,340 of Expenditure Restraint aid. What changed from 2026 $55,170 Vehicle registration fee. New under Ordinance 12-2026, starting Feb. 1, 2027. Restricted to streets; budgeted in street repair and maintenance. $107,340 Expenditure Restraint aid. Supports Capital Costs +$89,954 Public Works. Street maintenance funded by the registration fee, and Public Works payroll consolidated into consolidated into one set of lines. -$66,167 Transfers removed. Golf course debt assistance ($36,667) and the TID operating transfer ($29,500) are out of ($29,500) are out of 2027 revenue. Proposed 2027 Budget · Common Council · October 21, 2026 How department budgets roll up into categories Department 2027 request Where it lands in the notice Police $1,263,611 Public Safety Fire $293,200 Public Safety Public Works $1,174,551 Public Works $907,151 · H ealth and H uman Services (refuse, landfill) $262,400 · Public Safety (dam) $5,000 Administration $897,771 General Government $ 780,591 · Public Safety (inspection) $80,980 · Conservation and Development $31,700 · Culture $4,500 Parks, Rec and Culture $263,603 Culture, Recreation and Education $232,603 · Health and Human Services (cemetery) $31,000 Library $220,500 Library D ebt and transfers $948,809 Debt Service $852,809 · Transfer to Capital Projects $96,000 To ta l $5,062,045 Matches total expenditures in the notice Reserves stay flat; the budget does not draw on them $593,450 Unassigned $1,011,478 Nonspendable (mostly advances to other funds) ~$2.1M policy target General Fund balance, Dec. 31, 2025: $1,604,928 City policy calls for a working capital reserve of 50% of budgeted operating expenditures. The 2027 budget applies no fund balance and ends the year $405 ahead. Source: 2025 Annual Financial Report. T arget = 50% of $4,208,676 operating uses (excludes debt service). The 2027- 2031 CIP: $9.18M over five years $1.72M 2027 $1.06M 2028 $3.99M 2029 $0.65M 2030 $1.76M 2031 Five-year sources Source 2027- 2031 Grants $4,012,150 Bond proceeds $2,709,867 Department budgets $1,006,858 Other sources $916,714 Expenditure Restraint $536,000 To tal $9,181,588 2029 includes $2.0M for parks ($1.6M grant-funded) and $930K for the airport. Only 2027 is funded by this budget. The 2027 CIP year: $1.72M, mostly grants and bonds Department 2027 projects Amount Airport SRE building (g rant - funded; local match $42,750) $855,000 Public Works Street sweeper , street repairs, storm sewer $443,824 Police Squad car , speed trailer $125,000 Parks South Twin playground, truck, North Park plan $95,000 Fire Station improvements, command truck pump $59,000 Library Book shelves $56,000 Sewer , Water Lining repairs, meter upgrades $57,500 Administration Sump pump, wayfinding $30,000 How 2027 is paid for Source 2027 Grants $812,250 Bond proceeds $529,000 D epartment budg ets $226,574 Expenditure Restraint $96,000 O ther $57,500 To ta l $1,721,324 "Department budgets" = CIP items carried in 2027 operating lines. Source: City of Amery CIP 2027-2031, draft v6. RECOMMENDATION D irect staff to publish the 2027 budg et hearing notice for a November 18 public hearing Include any changes Council identifies tonight. Adoption of the budget, levy and CIP follows the hearing on November 18. Questions: Alex Mansfield, City Administrator · 715-268-3411 City of Amery — 2027-2031 Capital Improvement Plan 1 CITY OF AMERY, WISCONSIN 2027-2031 Capital Improvement Plan PROPOSED ADOPTION — NOVEMBER 2026 Prepared by: City of Amery Administrator's Office 104 Maple Street W., Suite A Amery, WI 54001 715.268.7486 City of Amery — 2027-2031 Capital Improvement Plan 2 Table of Contents Table of Contents................................................................................................................................................................ 2 Long Range Capital Improvement Planning Introduction/Manual ..................................................................................... 4 CIP Introduction .............................................................................................................................................................. 4 Benefits of a CIP .............................................................................................................................................................. 4 Capital Improvement Threshold Policy .......................................................................................................................... 4 Capital Improvement Planning Process .......................................................................................................................... 4 Amery CIP Process/Timeline ............................................................................................................................................... 6 June: CIP Introduction .................................................................................................................................................... 6 June/July: CIP Creation Process ...................................................................................................................................... 6 July .................................................................................................................................................................................. 6 August/September ......................................................................................................................................................... 6 October/November ........................................................................................................................................................ 6 How This Plan Is Organized ................................................................................................................................................. 7 Capital Improvement Plan Summary Information .......................................................................................................... 7 Department Summaries and Project Justifications ........................................................................................................ 7 2027 Proposed Budget Funding ..................................................................................................................................... 7 Capital Improvement Plan Beyond 2031 ........................................................................................................................ 7 Priority and Purpose Codes ............................................................................................................................................ 7 Capital Improvement Plan Policy Information ................................................................................................................... 8 Capital Asset Policy ......................................................................................................................................................... 8 Valuation ......................................................................................................................................................................... 8 Ancillary Costs ................................................................................................................................................................. 8 Classification ................................................................................................................................................................... 8 Capitalization .................................................................................................................................................................. 9 Depreciation ................................................................................................................................................................... 9 Useful Life ....................................................................................................................................................................... 9 Inventory ........................................................................................................................................................................ 9 Capital Improvement Plan Summary Information ............................................................................................................ 10 Components ................................................................................................................................................................. 10 Funding by Sources ....................................................................................................................................................... 10 Uses by Category .......................................................................................................................................................... 12 Capital Improvement Program Department Summaries/Justifications ........................................................................... 13 Sewer Utility ................................................................................................................................................................. 14 Fire Department ........................................................................................................................................................... 18 Public Works ................................................................................................................................................................. 22 Shop Parking Lot (Multi-Fund: Sewer / Water / Public Works) .................................................................................... 29 Airport ........................................................................................................................................................................... 31 City of Amery — 2027-2031 Capital Improvement Plan 3 City Administration ....................................................................................................................................................... 33 Police Department ........................................................................................................................................................ 38 Water Utility ................................................................................................................................................................. 41 Parks and Facilities........................................................................................................................................................ 46 Library ........................................................................................................................................................................... 51 2027 Capital Improvement Plan Proposed Budget Funding............................................................................................. 53 Capital Improvement Plan Beyond 2031 .......................................................................................................................... 55 Important Disclosures ....................................................................................................................................................... 56 City of Amery — 2027-2031 Capital Improvement Plan 4 Long Range Capital Improvement Planning Introduction/Manual CIP Introduction ● This is an essential management tool for Amery to utilize in planning for Capital Improvements over multiple years. ● Allows room for forward thought and discussion. ● Better prepares Amery for change. ● Creates opportunities that may otherwise be overlooked. ● Amery is faced with increasing expenditures and limitations on revenues. ● Creative solutions must be developed to meet these demands. ● Long-range planning is key to Amery's success. ● Funding sources and uses are matched over a multiple-year timeframe rather than just one year. ● Integrates Capital Improvement Planning (CIP) into the annual budget process. ● CIP is the initial step in the annual budget process. ● Operational — staffing, organizational structure, systems (70-80% of annual budget). ● Capital — infrastructure, maintenance, and equipment. Benefits of a CIP ● More efficient administration — assists in making better decisions in how Amery is spending resources in coming years. ● Administration/departmental involvement in planning and prioritizing projects/programs with available funding. ● Provides a disciplined and financially stable approach to spending over multiple years. ● Provides a way to plan financing of infrastructure projects and equipment purchases, including a detailed list of projects and funding sources, and project descriptions with justifications/rationale. ● Facilitates the planning and funding of a program. ● Public document to obtain community support and keep citizens informed on current needs and future projects. ● Focuses attention on objectives and financial capabilities/affordability, and identifies the most economical means of financing capital projects. ● Used by financial advisors to structure and time a capital financing plan borrowing, and avoids drastic changes in debt service payments. ● Positive evaluation factor by credit rating agencies and independent auditors. Capital Improvement Threshold Policy ● Individual tangible capital-type items should be capitalized only if they have a minimum value of $5,000 and have an estimated useful life of more than one year following the date of acquisition. ● The capitalization threshold is to be applied to individual items rather than to groups of similar items (e.g., desks and tables). Capital Improvement Planning Process ● Establish timeline: Spring–Summer–Fall–Nov/Dec Budget Adoption. City of Amery — 2027-2031 Capital Improvement Plan 5 ● City Administrator coordinates and defines Department responsibilities. ● Policies: CIP threshold; complete fixed asset inventory with useful lives/life remaining; disposal of equipment. ● Identify the needs for facilities/programs/projects, the timing, costs (uses), and means of financing (sources) for each, using CIP template forms for consistency and uniformity. ● Set priorities/rankings/justifications/budget impacts for each identified CIP program and project. ● Prepare a financial pro forma forecast analysis for a range of years showing the City's capacity to afford the CIP. ● Coincide with the annual budget process: incorporate the first year's CIP programs/projects into the proposed annual budget. ● Review the capital improvement program annually. City of Amery — 2027-2031 Capital Improvement Plan 6 Amery CIP Process/Timeline June: CIP Introduction Organize all parties involved: department heads/staff and elected officials. The City Administrator coordinates with participants and define responsibilities to begin the process of compiling the CIP. June/July: CIP Creation Process ● Identify the needs for facilities/programs/projects, the timing, costs (uses), and means of financing (sources) for each. ● Set priorities/rankings/justifications/budget impacts for each identified CIP program and project, using CIP template forms for consistency and uniformity. ● Review established policies: CIP threshold; complete fixed asset inventory with useful lives/life remaining; disposal of equipment. ● Review the fixed asset replacement schedule and adequately funded equipment/building replacement fund. July CIP data is due to the City Administrator for compilation and then, following review, given back to departments for review and discussion. August/September ● Distribution to Governing body leaders. ● Review and comment on recommended projects and priorities through standing committee meetings. ● Board review and approval of the CIP, with adoption of the first year's projects as a capital budget item in the proposed annual budget. ● Full CIP used as a tool in the annual budget process and adoption. October/November ● Budget adoption with the CIP. ● Discussions/planning with financial advisors and bond counsel for debt issuance to finance projects. City of Amery — 2027-2031 Capital Improvement Plan 7 How This Plan Is Organized Capital Improvement Plan Summary Information A city-wide Summary of Funds showing estimated beginning and ending fund balance, each funding source, and each department's total uses for every year of the plan, followed by charts of funding by source and uses by category. Department Summaries and Project Justifications A summary of funds for each department and utility — Sewer Utility, Fire Department, Public Works, Airport, City Administration, Police Department, Water Utility, Parks and Facilities, and Library — followed by an individual page for every project within that department. Each project page identifies the category, project name and number, department, contact, type, useful life, priority, and purpose; provides a narrative description and justification; lists expenditures and funding sources by year; and states the budget impact. A shared-facility project jointly funded by the Sewer Utility, Water Utility, and Public Works appears as its own cross- fund record, presented after Public Works. 2027 Proposed Budget Funding A department-by-department listing of the projects proposed for the first year of the plan, with requested, defunded, and approved columns for Council action. Capital Improvement Plan Beyond 2031 Programs and projects identified beyond the five-year window, with the year planned, ranking criteria, purpose, and estimated cost. Priority and Purpose Codes Every project is assigned a priority ranking and a purpose, using the codes below. These are the same codes used in the City's CIP request forms. ● Priority 1 — Maintain/Public Want/Greater than 3 Years ● Priority 2 — Improvement Benefit/Desired Want/2-3 Years ● Priority 3 — Preventive Need/Public Benefit/1-2 Years ● Priority 4 — Critical Need/Obligated/Within 6-12 Months ● Priority 5 — Mandated/Mission Driven/Immediate Need Purpose codes: Scheduled Replacement; Current Equipment Obsolete; Replace Worn Out Equipment; New Program/Service; Expanded Service; Improve Policies/Procedures; Reduce Personnel Time; Increase Safety. City of Amery — 2027-2031 Capital Improvement Plan 8 Capital Improvement Plan Policy Information Capital Asset Policy Purpose: The purpose of this policy is to establish a consistent methodology for recording in the financial records of the City of Amery ("City") the capitalization and depreciation of capital assets, consistent with current reporting requirements as determined by the State of Wisconsin and the Governmental Accounting Standards Board ("GASB"). General: The City of Amery holds certain capital assets which include land, buildings, vehicles, machinery and equipment, parks and roads infrastructure, furniture, and fixtures, and all other tangible or intangible assets, which are used in operations and that have initial useful lives extending beyond a one-year period. These assets must be accounted for at historical cost or estimated historical cost and be fairly represented in the City of Amery's Annual Financial Report. Valuation All costs shall be documented, including methods and sources used to establish such cost basis. ● Purchased assets: recorded based on actual costs, including all ancillary costs, based on the vendor invoice or other supporting documentation. ● Self-constructed assets: all direct costs (including labor) associated with the construction project shall be included in establishing a self-constructed asset valuation. If the City is unable to identify all direct costs, an estimate is acceptable but must be supported by a reasonable methodology. ● Donated assets: assigned a cost equal to fair market value at the time of acquisition. ● Leased property: capital lease property shall be recorded as an asset and depreciated as though it had been purchased. ● Dedicated assets: infrastructure dedicated to the City by developers (sanitary sewer mains, manholes, laterals, water mains, hydrants, valves, storm and sanitary sewers, streets, curb and gutter, streetlights, street signs, sidewalks) is recorded based on actual costs, including ancillary costs, based on vendor invoice or other supporting documentation provided by the developer. ● Shared purchases: assets shared with other municipalities or entities are recorded based on the City's share of actual costs, including ancillary costs. Ancillary Costs Ancillary costs are to be included in the capitalized cost of a fixed asset. However, minor costs not measurable at the time a fixed asset is recorded in the City's fixed asset inventory system may be expensed. ● Buildings and improvements: professional fees of architects, attorneys, appraisers, financial advisors, etc.; damage claims; costs of fixtures permanently attached to a building or structure; insurance premiums and related costs incurred during construction; and other expenditures necessary to place a building or structure into its intended state of operation. ● Equipment: transportation charges, installation costs, and any other normal and necessary expenditures required to place the asset into its intended state of operation. ● Land: legal and title fees, surveying fees, appraisal and negotiation fees, damage payments, site preparation costs, and costs related to demolition of unwanted structures. Classification Capital assets include items with useful lives greater than one year: land, land improvements, buildings, building improvements, construction work in progress, machinery and equipment, vehicles, infrastructure, easements, and City of Amery — 2027-2031 Capital Improvement Plan 9 works of art and historic treasures. A capital asset is reported and, with certain exceptions, depreciated in government-wide statements. Assets that are not capitalized are expensed in the year of acquisition. Infrastructure assets are long-lived assets that normally can be preserved for a significantly greater number of years than most capital assets and that are normally stationary in nature — roads, bridges, drainage systems, and water systems, for example. Infrastructure assets do not include buildings, drives, parking lots, or other examples given above that are incidental to property or access to the property. ● Furniture and equipment: office furniture; office, data processing, and special department equipment. ● Vehicles and equipment: vehicles, operating and mechanical equipment. ● Land: land, land improvements. ● Buildings: buildings, building improvements. ● Infrastructure: streets, bridges, water and sewer systems, drainage systems, sidewalks, curb and gutter, etc. Capitalization Capital asset value thresholds for capitalization are applied to individual capital assets rather than to groups of similar capital assets. Capital assets must have an initial value of $5,000 or more — the "capitalization threshold" for reporting purposes in the Annual Financial Report. Repair and maintenance costs are expenditures that keep the property in ordinary efficient operating condition and do not add to the value or prolong the life of the asset; these are treated as an annual operating expense charged to the appropriate department and fund. Improvements are expenditures for additions, alterations, and renovations that appreciably prolong the life of the asset, materially increase its value, or adapt it to a different use. Improvement costs of $5,000 or more to an individual capital asset are to be capitalized. Depreciation All long-term assets (except for land, certain land improvements, and construction in progress) identified in the capital assets policy will be depreciated/amortized. Regardless of the month the asset is placed in service, a full year of depreciation/amortization will be recorded in the first year. Once the asset has been fully depreciated, it will be kept on the books until disposed of. When an asset is disposed of prior to the end of its useful life, the remaining "book" value will be written off as depreciation unless it will materially affect the City's financial statements. Useful Life To determine the useful life of an asset for depreciation purposes, the City considers an asset's present condition and how long it is expected to meet its service demands, in addition to applying applicable industry standards for useful life. Inventory An inventory of all long-term assets should be reviewed and updated annually. Capital Assets Policy Developed: May 2023. Adopted: June 2023. (Policy unchanged in this edition.) City of Amery — 2027-2031 Capital Improvement Plan 10 Capital Improvement Plan Summary Information Components Summary of Funds: this table summarizes the estimated beginning and ending fund balance, individual funding sources, and individual uses by department for each year of the plan. It is compiled from the individual department summaries that follow. Funding Sources and Uses by Category charts: these graphically show the funding sources and the uses by department for the five-year total. City of Amery — Capital Improvement Plan 2027-2031 — Summary of Funds 2027 2028 2029 2030 2031 Total 2027-2031 FUNDING SOURCES CAPITAL PROJECTS LEVY $226,574 $173,200 $292,348 $182,542 $132,194 $1,006,858 EXPENDITURE RESTRAINT $96,000 $110,000 $110,000 $110,000 $110,000 $536,000 BOND PROCEEDS $529,000 $230,992 $1,007,500 $75,000 $867,374 $2,709,867 GRANTS $812,250 $387,800 $2,420,500 $141,600 $250,000 $4,012,150 OTHER SOURCE $57,500 $154,044 $160,000 $145,000 $400,170 $916,714 TOTAL SOURCES $1,721,324 $1,056,036 $3,990,348 $654,142 $1,759,738 $9,181,588 TOTAL AVAILABLE FUNDS $1,721,324 $1,056,036 $3,990,348 $654,142 $1,759,738 $9,181,588 USES BY PROGRAM/PROJECT SEWER UTILITY $40,000 $190,496 $40,000 $40,000 $198,687 $509,184 FIRE DEPARTMENT $59,000 $20,000 $395,000 $20,000 $20,000 $514,000 PUBLIC WORKS $443,824 $454,044 $430,348 $142,142 $787,364 $2,257,721 SHOP PARKING LOT (MULTI-FUND) - - - - $300,000 $300,000 AIRPORT $855,000 $146,000 $930,000 $177,000 - $2,108,000 CITY ADMINISTRATION $30,000 $20,000 $10,000 $10,000 $210,000 $280,000 POLICE DEPARTMENT $125,000 $85,000 $85,000 $85,000 $85,000 $465,000 WATER UTILITY $17,500 $140,496 $90,000 $180,000 $158,687 $586,684 PARKS AND FACILITIES $95,000 - $2,010,000 - - $2,105,000 LIBRARY $56,000 - - - - $56,000 TOTAL USES BY PROJECT $1,721,324 $1,056,036 $3,990,348 $654,142 $1,759,738 $9,181,588 EST. ENDING FUND BALANCE - - - - - - Every department and every year closes at a zero estimated ending fund balance: programmed funding matches programmed work exactly, with no unallocated levy left sitting in a capital fund. Funding by Sources City of Amery — 2027-2031 Capital Improvement Plan 11 City of Amery — 2027-2031 Capital Improvement Plan 12 Uses by Category City of Amery — 2027-2031 Capital Improvement Plan 13 Capital Improvement Program Department Summaries/Justifications A summary of funds is provided for each department, with sources and uses by category. A page is then provided for each CIP project or program: category, name, and number; department, contact, type, useful life, priority, and purpose; a narrative description and justification; the expenditures and funding sources for each CIP year; and a narrative budget impact. Departments are presented in the same order as the adopted 2026-2030 CIP, with the new cross-fund Shop Parking Lot project shown alongside Public Works. City of Amery — 2027-2031 Capital Improvement Plan 14 Sewer Utility Sewer Utility — Summary of Funds 2027 2028 2029 2030 2031 Total 2027-2031 FUNDING SOURCES CAPITAL PROJECTS LEVY - - - - - - GENERAL FUND LEVY - - - - - - GRANTS - - - - - - SEWER UTILITY REVENUES $40,000 $80,000 $40,000 $40,000 $40,000 $240,000 REVENUE BOND PROCEEDS - $110,496 - - $158,687 $269,184 TOTAL SOURCES $40,000 $190,496 $40,000 $40,000 $198,687 $509,184 TOTAL AVAILABLE FUNDS $40,000 $190,496 $40,000 $40,000 $198,687 $509,184 USES BY PROGRAM/PROJECT Sewer Lining Repairs $40,000 $40,000 $40,000 $40,000 $40,000 $200,000 Sewer Truck - $40,000 - - - $40,000 Road Reconstruction sanitary main replacement - $110,496 - - $158,687 $269,184 TOTAL USES BY PROJECT $40,000 $190,496 $40,000 $40,000 $198,687 $509,184 City of Amery — 2027-2031 Capital Improvement Plan 15 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Sewer Lining Repairs Category: Sewer Department: Sewer Program/Project Name: Sewer Lining Repairs Contact: Jeff Mahoney, Public Works Director Program/Project #: SEWER2-2026 Type: Equipment Useful Life: 50 years Priority: 3 - Preventive Need/Public Benefit/1-2 Years Purpose: Scheduled Replacement Description Scheduled sewer lining and main repair work. Justification Goal of adding sewer main lining to a section of the sewer system annually. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Sewer Lining Repairs $40,000 $40,000 $40,000 $40,000 $40,000 $200,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Sewer Utility Revenues (Other Source) $40,000 $40,000 $40,000 $40,000 $40,000 $200,000 Budget Impact/Other Financial impact of $40,000 per year throughout the five-year plan, paid by Sewer Utility Revenues. City of Amery — 2027-2031 Capital Improvement Plan 16 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Sewer Truck Category: Sewer Department: Sewer Program/Project Name: Sewer Truck Contact: Jeff Mahoney, Public Works Director Program/Project #: SEWER1-2028 Type: Vehicle Useful Life: 10 years Priority: 2 - Improvement Benefit/Desired Want/2-3 Years Purpose: Scheduled Replacement Description Replacement of Sewer Truck. Justification Current truck is past useful life and in need of scheduled replacement. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Sewer Truck - $40,000 - - - $40,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Sewer Utility Revenues (Other Source) - $40,000 - - - $40,000 Budget Impact/Other Financial impact of $40,000 in 2028, covered by Sewer Utility Revenues. Unchanged from the adopted 2026 -2030 CIP. City of Amery — 2027-2031 Capital Improvement Plan 17 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Road Reconstruction Sanitary Main Replacement Category: Sewer Department: Sewer Program/Project Name: Minneapolis Ave Sanitary Main Replacement Contact: Jeff Mahoney, Public Works Director Program/Project #: SEWER3-2028 Type: Infrastructure Useful Life: 50 years Priority: 4 - Critical Need/Obligated/Within 6-12 Months Purpose: Scheduled Replacement Description Sanitary sewer main replacement within street reconstruction corridors — the 2028 Minneapolis Ave. Sundance-to-Hillcrest phase and the 2031 five-street bundle. Justification Coordinated with the Public Works street reconstruction program (see Public Works — Street Repairs, below). Replacing the sanitary main ahead of paving avoids cutting a new street within its design life. Priced per linear foot of corridor rath er than as a share of pavement cost. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Minneapolis Ave sanitary main replacement - $110,496 - - $158,687 $269,184 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Sewer Utility Revenue Bond Proceeds - $110,496 - - $158,687 $269,184 Budget Impact/Other Financial impact of $110,496 in 2028 and $158,687 in 2031, funded by Sewer Utility revenue bond proceeds and recovered through sewer rates. City of Amery — 2027-2031 Capital Improvement Plan 18 Fire Department Fire Department — Summary of Funds 2027 2028 2029 2030 2031 Total 2027-2031 FUNDING SOURCES CAPITAL PROJECTS LEVY $20,000 $20,000 $20,000 $20,000 $20,000 $100,000 GENERAL FUND LEVY - - - - - - GRANTS - - $37,500 - - $37,500 OTHER SOURCE - - - - - - BOND PROCEEDS $39,000 - $337,500 - - $376,500 TOTAL SOURCES $59,000 $20,000 $395,000 $20,000 $20,000 $514,000 TOTAL AVAILABLE FUNDS $59,000 $20,000 $395,000 $20,000 $20,000 $514,000 USES BY PROGRAM/PROJECT Fire Station Improvements $20,000 $20,000 $20,000 $20,000 $20,000 $100,000 Fire Truck - - $375,000 - - $375,000 Command Truck Pump $39,000 - - - - $39,000 TOTAL USES BY PROJECT $59,000 $20,000 $395,000 $20,000 $20,000 $514,000 City of Amery — 2027-2031 Capital Improvement Plan 19 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Fire Station Improvements Category: Fire Department: Fire Program/Project Name: Fire Station Improvements Contact: Mitch Lee, Fire Chief Program/Project #: FIRE2-2026 Type: Facilities Useful Life: 20 years Priority: 4 - Critical Need/Obligated/Within 6-12 Months Purpose: Scheduled Replacement Description Annual improvements to the Fire Station. Justification The Fire Station garage bay's sealant has started failing. The floors must be epoxied to ensure no damage to the foundation by seepage. Also includes switching the landscaping to a no-maintenance solution. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Fire Station Improvements $20,000 $20,000 $20,000 $20,000 $20,000 $100,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Capital Projects Levy $20,000 $20,000 $20,000 $20,000 $20,000 $100,000 Budget Impact/Other Financial impact to be split between the taxing jurisdictions that use fire service (Lincoln, Black Brook, and Alden townships). City of Amery — 2027-2031 Capital Improvement Plan 20 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Fire Truck Category: Fire Department: Fire Program/Project Name: Fire Truck Contact: Mitch Lee, Fire Chief Program/Project #: FIRE1-2029 Type: Vehicle Useful Life: 20 years Priority: 2 - Improvement Benefit/Desired Want/2-3 Years Purpose: Replace Worn Out Equipment Description Replacement of 1999 International Fire Truck. Justification Per replacement schedule, the fire truck is past its useful lifecycle and is in need of replacement. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Fire Truck - - $375,000 - - $375,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Bond Proceeds - - $337,500 - - $337,500 Grants - - $37,500 - - $37,500 Total - - $375,000 - - $375,000 Budget Impact/Other Financial impact of $375,000, split between the taxing jurisdictions that use fire service. Anticipated receipt of grant fund ing to support purchase. City of Amery — 2027-2031 Capital Improvement Plan 21 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Command Truck Pump Category: Fire Department: Fire Program/Project Name: Command Truck Pump Contact: Mitch Lee, Fire Chief Program/Project #: FIRE3-2027 Type: Equipment Useful Life: 15 years Priority: 3 - Preventive Need/Public Benefit/1-2 Years Purpose: Expanded Service Description Purchase and installation of a fire pump on the Fire Department command truck, allowing the truck to serve as an additional fire response vehicle. Justification With a pump, the command truck can make initial attack on smaller calls, such as vehicle, brush, and outbuilding fires, and support the engines on larger ones. This adds a response unit for the City and the contract townships for the cost of the pump alone, without purchasing another apparatus. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Command Truck Pump $39,000 - - - - $39,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Bond Proceeds $39,000 - - - - $39,000 Budget Impact/Other Financial impact of $39,000 in 2027, borrowed in the 2027-2028 note and split between the taxing jurisdictions that use fire service (Lincoln, Black Brook, and Alden townships). City of Amery — 2027-2031 Capital Improvement Plan 22 Public Works Public Works — Summary of Funds 2027 2028 2029 2030 2031 Total 2027-2031 FUNDING SOURCES CAPITAL PROJECTS LEVY $128,824 $135,000 $115,348 $117,142 $102,194 $598,508 GENERAL FUND LEVY - - - - - - EXPENDITURE RESTRAINT - $25,000 $25,000 $25,000 $25,000 $100,000 GRANTS - $250,000 - - $250,000 $500,000 OTHER SOURCE - $44,044 $90,000 - $160,170 $294,214 BOND PROCEEDS $315,000 - $200,000 - $250,000 $765,000 TOTAL SOURCES $443,824 $454,044 $430,348 $142,142 $787,364 $2,257,721 TOTAL AVAILABLE FUNDS $443,824 $454,044 $430,348 $142,142 $787,364 $2,257,721 USES BY PROGRAM/PROJECT Loader - - $90,000 - - $90,000 Storm Sewer Improvements $7,500 $10,000 $15,000 $15,000 $15,000 $62,500 Street Repairs $121,324 $444,044 $125,348 $127,142 $522,364 $1,340,221 Street Sweeper $315,000 - - - - $315,000 Backhoe - - - - $250,000 $250,000 Dump Truck - - $200,000 - - $200,000 TOTAL USES BY PROJECT $443,824 $454,044 $430,348 $142,142 $787,364 $2,257,721 City of Amery — 2027-2031 Capital Improvement Plan 23 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Loader Category: Public Works Department: Public Works Program/Project Name: Loader Contact: Jeff Mahoney, Public Works Director Program/Project #: Streets1-2026 (next replacement) Type: Vehicle Useful Life: 3 years Priority: 4 - Critical Need/Obligated/Within 6-12 Months Purpose: Replace Worn Out Equipment Description Replacement of Public Works Loader on its 3-year rotation schedule. Justification Replacement schedule has the Loader on a 3-year rotation. Loaders are traded in after three years to cover the purchase of the next loader, which has been determined to be the most cost -effective way to manage this asset. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Loader - - $90,000 - - $90,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Other Source - - $90,000 - - $90,000 Budget Impact/Other Financial impact of $90,000 in 2029, consistent with the 2029 loader replacement in the adopted 2026 -2030 CIP. City of Amery — 2027-2031 Capital Improvement Plan 24 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Storm Sewer Improvements Category: Public Works Department: Public Works Program/Project Name: Storm Sewer Improvements Contact: Jeff Mahoney, Public Works Director Program/Project #: Streets4-2026 Type: Infrastructure Useful Life: 20 years Priority: 4 - Critical Need/Obligated/Within 6-12 Months Purpose: Scheduled Replacement Description Improvements to the City's storm water infrastructure, including sewers, curbs, gutters, and drainage culverts. Justification Inadequate storm water management leads to water infiltration and erosion, which severely compromises the integrity of road foundations and pavement. By investing in improved storm water infrastructure, the City can prevent this damage, extending the lifespan of its roads and significantly reducing long-term maintenance and repair costs. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Storm Sewer Improvements $7,500 $10,000 $15,000 $15,000 $15,000 $62,500 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Capital Projects Levy $7,500 - - - - $7,500 Expenditure Restraint - $10,000 $15,000 $15,000 $15,000 $55,000 Total $7,500 $10,000 $15,000 $15,000 $15,000 $62,500 Budget Impact/Other Funded by the capital projects levy in 2027. From 2028 forward the program is fully covered by the Public Works share of Wisconsin Expenditure Restraint Program revenue, removing it from the levy entirely. City of Amery — 2027-2031 Capital Improvement Plan 25 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Street Repairs Category: Public Works Department: Public Works Program/Project Name: Street Repairs Contact: Jeff Mahoney, Public Works Director Program/Project #: Streets5-2026 Type: Infrastructure Useful Life: 20 years Priority: 4 - Critical Need/Obligated/Within 6-12 Months Purpose: Scheduled Replacement Description Capital street program: sidewalk construction, overlay, and executed street reconstruction — pavement, engineering, and contingency. Two things are deliberately excluded. Water and sanitary main replacement within the same reconstruction corridors is budgeted on the Water Utility and Sewer Utility pages, not here. And the street repair and maintenance operating budget (General Fund account 100-00-53413-350-000, plus the proposed vehicle registration fee) is an operating cost, not capital. Justification Improved streets are essential for enhancing a community's quality of life and economic vitality. Investing in street improvements reduces maintenance costs, enhances public safety, and supports local commerce by ensuring efficient and reliable transportation networks. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Street Repairs $121,324 $444,044 $125,348 $127,142 $522,364 $1,340,221 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Capital Projects Levy $121,324 $135,000 $115,348 $117,142 $102,194 $591,007 LRIP Grant, Wis. Stat. § 86.31 - $250,000 - - $250,000 $500,000 Transfer from GF street operating - $44,044 - - $160,170 $204,214 Expenditure Restraint - $15,000 $10,000 $10,000 $10,000 $45,000 Total $121,324 $444,044 $125,348 $127,142 $522,364 $1,340,221 Budget Impact/Other Funded without borrowing in any year of the plan. The two reconstruction years each draw a $250,000 LRIP award plus a transfer from the General Fund street operating budget; the remaining years are carried by the capital projects levy and the Expenditure Restraint surplus left after storm sewer work. City of Amery — 2027-2031 Capital Improvement Plan 26 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Street Sweeper Category: Public Works Department: Public Works Program/Project Name: Street Sweeper Contact: Jeff Mahoney, Public Works Director Program/Project #: Streets1-2027 Type: Streets Useful Life: 20 years Priority: 4 - Critical Need/Obligated/Within 6-12 Months Purpose: Replace Worn Out Equipment Description Replacement of Public Works Street Sweeper. Justification Current Street Sweeper has reached maximum useful life and is in need of replacement. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Street Sweeper $315,000 - - - - $315,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Bond Proceeds $315,000 - - - - $315,000 Budget Impact/Other Financial impact of $315,000, borrowed in full in the 2027-2028 note. Estimate reduced from $350,000 in the adopted 2026-2030 CIP, based on recent municipal purchases of comparable sweepers. City of Amery — 2027-2031 Capital Improvement Plan 27 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Backhoe Category: Public Works Department: Public Works Program/Project Name: Backhoe Contact: Jeff Mahoney, Public Works Director Program/Project #: Streets1-2029 (now 2031) Type: Vehicle Useful Life: 20 years Priority: 1 - Maintain/Public Want/Greater than 3 Years Purpose: Replace Worn Out Equipment Description Replacement of Public Works Backhoe. Justification Current Backhoe has reached maximum useful life and needs to be replaced. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Backhoe - - - - $250,000 $250,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Bond Proceeds - - - - $250,000 $250,000 Budget Impact/Other Financial impact of $250,000, borrowed in full in the 2031-2032 note. City of Amery — 2027-2031 Capital Improvement Plan 28 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Dump Truck Category: Public Works Department: Public Works Program/Project Name: Dump Truck Contact: Jeff Mahoney, Public Works Director Program/Project #: Streets2-2029 Type: Vehicle Useful Life: 20 years Priority: 1 - Maintain/Public Want/Greater than 3 Years Purpose: Replace Worn Out Equipment Description Replacement of 2003 Dump Truck. Justification 2003 Dump Truck will have exceeded useful life and is in need of replacement. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Dump Truck - - $200,000 - - $200,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Bond Proceeds - - $200,000 - - $200,000 Budget Impact/Other Financial impact of $200,000, borrowed in full in the 2029-2030 note. Project cost unchanged from the adopted 2026-2030 CIP. City of Amery — 2027-2031 Capital Improvement Plan 29 Shop Parking Lot (Multi-Fund: Sewer / Water / Public Works) Consolidates a shared-facility project previously carried as three separate $100,000 lines on the Sewer Utility, Water Utility, and Public Works pages of the adopted 2026-2030 CIP into a single cross-fund record. Shop Parking Lot (Multi-Fund: Sewer / Water / Public Works) — Summary of Funds 2027 2028 2029 2030 2031 Total 2027-2031 FUNDING SOURCES Sewer Utility Revenues - - - - $100,000 $100,000 Water Utility Revenues - - - - $100,000 $100,000 Public Works Bond Proceeds (GF GO Note) - - - - $100,000 $100,000 TOTAL SOURCES - - - - $300,000 $300,000 TOTAL AVAILABLE FUNDS - - - - $300,000 $300,000 USES BY PROGRAM/PROJECT Public Works Shop Parking Lot - - - - $300,000 $300,000 TOTAL USES BY PROJECT - - - - $300,000 $300,000 City of Amery — 2027-2031 Capital Improvement Plan 30 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Public Works Shop Parking Lot Category: Multi-Fund: Sewer / Water / Public Works Department: Multi-Fund: Sewer / Water / Public Works Program/Project Name: Public Works Shop Parking Lot Contact: Jeff Mahoney, Public Works Director Program/Project #: SHOP1-2031 (placeholder ID — confirm CIP numbering) Type: Facility Useful Life: 20 years (assumed — confirm) Priority: TBD — priority not yet assigned Purpose: Scheduled Replacement / Shared Facility Improvement Description Parking lot improvement at the shared Public Works shop facility, jointly used by Sewer, Water, and Public Works/Streets operations. Justification Current shop is utilized by Public Works, Sewer, and Water Utilities. Cost of replacement is split evenly amongst the three departments. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Public Works Shop Parking Lot - - - - $300,000 $300,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Sewer Utility Revenues - - - - $100,000 $100,000 Water Utility Revenues - - - - $100,000 $100,000 Public Works Bond Proceeds (GF GO Note) - - - - $100,000 $100,000 Total - - - - $300,000 $300,000 Budget Impact/Other $300,000 total project cost, split evenly three ways: Sewer Utility Revenues, Water Utility Revenues, and a General Fund GO Note (Public Works bond share). Only the $100,000 Public Works share draws on the General Fund borrowing program. This consolidates three separate $100,000 lines previously carried on the Sewer Utility, Water Utility, and Public Works pages of the adopted 2026-2030 CIP into a single cross-fund record. City of Amery — 2027-2031 Capital Improvement Plan 31 Airport Beginning with this edition, the Airport CIP is drawn directly from the Amery Municipal Airport (AHH) Airport Master Plan, Final Draft Report, July 2026, Table 7-1 (p. 131) — the City's first Airport Master Plan, adopted after the 2026- 2030 CIP was published. This replaces the general project estimates carried in the adopted 2026-2030 CIP (construction of the Snow Removal Equipment Building, Parking Lot Replacement, and construction of a Terminal Building) with the Master Plan's project-by-project schedule, funding type, and FAA/State/Local match percentages. Because the two sources do not overlap on a project-by-project basis, Airport figures in this document are not directly comparable, year by year, to the Airport figures published in the adopted 2026-2030 CIP. The Master Plan does not specify how the City's local match will be funded. This document assumes the Capital Projects Levy, consistent with how the prior Airport CIP funded its local share — but that is a City financing decision still to be confirmed with Council; Capital Projects Levy, Airport Fund cash, and a GF/Airport GO Note are all live options. This section uses Federal Fiscal Year (FFY) rather than the calendar-year convention used throughout the rest of this CIP. FFY 2027, for example, spans October 2026 through September 2027. The Master Plan's own 10-Year CIP begins with a Taxiway A Realignment & Reconstruction project in FFY 2031 at $2,225,000; that project is carried in the Beyond 2031 section rather than here, pending confirmation of its scheduling and local match. Project Detail — Airport Master Plan Table 7-1 (corrected line-item figures) FFY Project Total Cost Local $ State $ FAA $ 2027 SRE Building — Construction & CA (AIP) $205,000 $10,250 $10,250 $184,500 2027 SRE Building — Construction & CA (AIG) $650,000 $32,500 $32,500 $585,000 2028 Construct A/D & SRE Building Parking Lot $140,000 $7,000 $7,000 $126,000 2028 Wildlife Study $6,000 $1,200 $4,800 - 2029 Existing Runway & AWOS Obstruction Removal $260,000 $13,000 $13,000 $234,000 2029 Replace Fuel Tanks $670,000 $134,000 $536,000 - 2030 Crack Seal (All Airfield Pavements) $177,000 $35,400 $141,600 - TOTAL — FFY 2027-2031 $2,108,000 $233,350 $745,150 $1,129,500 Airport — Funding Sources & Uses by Year (FFY) 2027 2028 2029 2030 2031 Total 2027-2031 FUNDING SOURCES FAA FUNDING (AIP / BIL-AIG) $769,500 $126,000 $234,000 - - $1,129,500 STATE FUNDING (WisDOT Aid) $42,750 $11,800 $549,000 $141,600 - $745,150 LOCAL FUNDING (City Match — Borrowing) $42,750 $8,200 $147,000 $35,400 - $233,350 TOTAL SOURCES $855,000 $146,000 $930,000 $177,000 - $2,108,000 TOTAL AVAILABLE FUNDS $855,000 $146,000 $930,000 $177,000 - $2,108,000 USES BY PROGRAM/PROJECT SRE Building — Construction & CA (AIP) $205,000 - - - - $205,000 SRE Building — Construction & CA (AIG) $650,000 - - - - $650,000 Construct A/D & SRE Building Parking Lot - $140,000 - - - $140,000 Wildlife Study - $6,000 - - - $6,000 Existing Runway & AWOS Obstruction Removal - - $260,000 - - $260,000 Replace Fuel Tanks - - $670,000 - - $670,000 Crack Seal (All Airfield Pavements) - - - $177,000 - $177,000 TOTAL USES BY PROJECT $855,000 $146,000 $930,000 $177,000 - $2,108,000 EST. ENDING FUND BALANCE - - - - - - City of Amery — 2027-2031 Capital Improvement Plan 32 City of Amery — 2027-2031 Capital Improvement Plan 33 City Administration City Administration — Summary of Funds 2027 2028 2029 2030 2031 Total 2027-2031 FUNDING SOURCES CAPITAL PROJECTS LEVY $10,000 $10,000 $10,000 $10,000 $10,000 $50,000 GENERAL FUND LEVY - - - - - - GRANTS - - - - - - OTHER SOURCE - - - - - - BOND PROCEEDS $20,000 $10,000 - - $200,000 $230,000 TOTAL SOURCES $30,000 $20,000 $10,000 $10,000 $210,000 $280,000 TOTAL AVAILABLE FUNDS $30,000 $20,000 $10,000 $10,000 $210,000 $280,000 USES BY PROGRAM/PROJECT Sump Pump Replacement $10,000 $10,000 $10,000 $10,000 $10,000 $50,000 Wayfinding $20,000 - - - - $20,000 Election Machines - $10,000 - - - $10,000 City Hall Elevator - - - - $200,000 $200,000 TOTAL USES BY PROJECT $30,000 $20,000 $10,000 $10,000 $210,000 $280,000 City of Amery — 2027-2031 Capital Improvement Plan 34 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Sump Pump Replacement Category: City Administration Department: City Administration Program/Project Name: Sump Pump Replacement Contact: Alex Mansfield, City Administrator Program/Project #: GENERAL1-2026 Type: Facilities Useful Life: 5-10 years Priority: 3 - Preventive Need/Public Benefit/1-2 Years Purpose: Scheduled Replacement Description Yearly replacement of sump pumps located in City Hall, per the City Administration replacement schedule. Justification Sump pumps physically deteriorate over time, and their function degrades due to ever -changing climate conditions, causing them to wear quickly. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Sump Pump Replacement $10,000 $10,000 $10,000 $10,000 $10,000 $50,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Capital Projects Levy $10,000 $10,000 $10,000 $10,000 $10,000 $50,000 Budget Impact/Other Financial impact of $10,000 per year throughout the five-year plan, levied under the capital projects levy. City of Amery — 2027-2031 Capital Improvement Plan 35 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Wayfinding Category: City Administration Department: City Administration Program/Project Name: Wayfinding Contact: Alex Mansfield, City Administrator Program/Project #: GENERAL4-2026 Type: Signage Useful Life: 10 years Priority: 3 - Preventive Need/Public Benefit/1-2 Years Purpose: New Program/Service Description Design and installation of a comprehensive, city-wide vehicular and pedestrian wayfinding system to improve navigation for residents and visitors. Justification A cohesive wayfinding program was identified through the 2045 Comprehensive Plan as a means of directing residents and visitors to Amery's local amenities and resources. A cohesive plan will ensure that signage and materials remain consistent with Amery's established brand. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Wayfinding — Implementation $20,000 - - - - $20,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Bond Proceeds $20,000 - - - - $20,000 Budget Impact/Other Implementation phase of the wayfinding program, funded by bond proceeds. City of Amery — 2027-2031 Capital Improvement Plan 36 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Election Machines Category: City Administration Department: City Administration Program/Project Name: Election Machines Contact: Alex Mansfield, City Administrator Program/Project #: GENERAL1-2028 Type: Information Technology Useful Life: 5-10 years Priority: 2 - Improvement Benefit/Desired Want/2-3 Years Purpose: Scheduled Replacement Description Replacement of 2020 election machines. Justification Scheduled replacement of election machines. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Election Machines - $10,000 - - - $10,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Bond Proceeds - $10,000 - - - $10,000 Budget Impact/Other Financial impact of $10,000 in 2028, borrowed in the 2027-2028 note. Unchanged in cost from the adopted 2026-2030 CIP. City of Amery — 2027-2031 Capital Improvement Plan 37 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION City Hall Elevator Category: City Administration Department: City Administration Program/Project Name: City Hall Elevator Contact: Alex Mansfield, City Administrator Program/Project #: GENERAL1-2029 (now 2031) Type: Facilities Useful Life: 5-10 years Priority: 1 - Maintain/Public Want/Greater than 3 Years Purpose: Scheduled Replacement Description Replacement of the City Hall elevator. Justification The City Hall elevator dates to the building's original construction. The current elevator has exceeded its useful life and i s in need of replacement. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total City Hall Elevator - - - - $200,000 $200,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Bond Proceeds - - - - $200,000 $200,000 Budget Impact/Other Financial impact of $200,000, to be incorporated into the 2031-2032 borrowing. City of Amery — 2027-2031 Capital Improvement Plan 38 Police Department Police Department — Summary of Funds 2027 2028 2029 2030 2031 Total 2027-2031 FUNDING SOURCES CAPITAL PROJECTS LEVY - - - - - - GENERAL FUND LEVY - - - - - - EXPENDITURE RESTRAINT $96,000 $85,000 $85,000 $85,000 $85,000 $436,000 GRANTS - - - - - - OTHER SOURCE - - - - - - BOND PROCEEDS $29,000 - - - - $29,000 TOTAL SOURCES $125,000 $85,000 $85,000 $85,000 $85,000 $465,000 TOTAL AVAILABLE FUNDS $125,000 $85,000 $85,000 $85,000 $85,000 $465,000 USES BY PROGRAM/PROJECT Squad Car Replacement $85,000 $85,000 $85,000 $85,000 $85,000 $425,000 Speed Trailer $40,000 - - - - $40,000 TOTAL USES BY PROJECT $125,000 $85,000 $85,000 $85,000 $85,000 $465,000 EST. ENDING FUND BALANCE - - - - - - City of Amery — 2027-2031 Capital Improvement Plan 39 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Squad Car Replacement Category: Police Department: Police Program/Project Name: Squad Car Replacement Contact: Dan Peters, Police Chief Program/Project #: POLICE1-2026 Type: Vehicle Useful Life: 15 years Priority: 5 - Mandated/Mission Driven/Immediate Need Purpose: Scheduled Replacement Description Replacement of squad cars on a 3-year rotation cycle. Justification The City has an established goal of replacing squad vehicles every three years. This proactive schedule ensures maximum officer safety and vehicle availability while capturing higher resale value. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Squad Car Replacement $85,000 $85,000 $85,000 $85,000 $85,000 $425,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Expenditure Restraint $85,000 $85,000 $85,000 $85,000 $85,000 $425,000 Budget Impact/Other Per-vehicle cost increased from $65,000 to $85,000 per year effective 2027. The entire squad car program is funded by Wisconsin Expenditure Restraint Program revenue across all five years, with no borrowing. Amery's 2027 Expenditure Restraint payment is confirmed at $107,339.89. The 2027 budget transfers $96,000 of it to the Capital Projects Fund and keeps the balance in the General Fund to offset higher operating costs. $110,000 per year is carried as the planning baseline for 2028 through 2031, of which $85,000 is allocated to the squad car rotation and the balance to Public Works storm sewer work. City of Amery — 2027-2031 Capital Improvement Plan 40 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Speed Trailer Category: Police Department: Police Program/Project Name: Speed Trailer Contact: Dan Peters, Police Chief Program/Project #: POLICE2-2026 (recurrence) Type: Equipment Useful Life: 15 years Priority: 4 - Critical Need/Obligated/Within 6-12 Months Purpose: Scheduled Replacement Description Replacement of police speed signs/trailer. Justification Replacement of police speed signs with a unit that is more mobile and performs better. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Speed Trailer $40,000 - - - - $40,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Expenditure Restraint $11,000 - - - - $11,000 Bond Proceeds $29,000 - - - - $29,000 Total $40,000 - - - - $40,000 Budget Impact/Other After the squad car rotation takes $85,000 of the $96,000 in 2027 Expenditure Restraint revenue transferred to the Capital Projects Fund, the remaining $11,000 is applied here, leaving $29,000 to be borrowed. This is the only Police borrowing anywhere in the five-year plan. City of Amery — 2027-2031 Capital Improvement Plan 41 Water Utility Water Utility — Summary of Funds 2027 2028 2029 2030 2031 Total 2027-2031 FUNDING SOURCES CAPITAL PROJECTS LEVY - - - - - - GENERAL FUND LEVY - - - - - - GRANTS - - - - - - WATER UTILITY REVENUES $17,500 $30,000 $30,000 $105,000 - $182,500 REVENUE BOND PROCEEDS - $110,496 $60,000 $75,000 $158,687 $404,184 TOTAL SOURCES $17,500 $140,496 $90,000 $180,000 $158,687 $586,684 TOTAL AVAILABLE FUNDS $17,500 $140,496 $90,000 $180,000 $158,687 $586,684 USES BY PROGRAM/PROJECT Meter Upgrades $17,500 $30,000 $30,000 $30,000 - $107,500 Water Truck - - $60,000 - - $60,000 Water Tower Cleaning and Painting - - - $150,000 - $150,000 Minneapolis Ave water main replacement - $110,496 - - $158,687 $269,184 TOTAL USES BY PROJECT $17,500 $140,496 $90,000 $180,000 $158,687 $586,684 EST. ENDING FUND BALANCE - - - - - - City of Amery — 2027-2031 Capital Improvement Plan 42 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Meter Upgrades Category: Water Department: Water Program/Project Name: Meter Upgrades Contact: Jeff Mahoney, Public Works Director Program/Project #: WATER1-2026 Type: Equipment Useful Life: 10 Years Priority: 3 - Preventive Need/Public Benefit/1-2 Years Purpose: Scheduled Replacement Description Contingency account for continual replacement and upgrade of meters. Justification Part of regular maintenance schedule. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Meter Upgrades $17,500 $30,000 $30,000 $30,000 - $107,500 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Water Utility Revenues (Other Source) $17,500 $30,000 $30,000 $30,000 - $107,500 Budget Impact/Other Financial impact of $17,500 in 2027, then $30,000 per year through 2030, funded by Water Utility Revenues. City of Amery — 2027-2031 Capital Improvement Plan 43 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Water Truck Category: Water Department: Water Program/Project Name: Water Truck Contact: Jeff Mahoney, Public Works Director Program/Project #: WATER1-2029 Type: Equipment Useful Life: 10 Years Priority: 2 - Improvement Benefit/Desired Want/2-3 Years Purpose: Scheduled Replacement Description Replacement of Water Truck. Justification The vehicle will be at the end of its useful life. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Water Truck - - $60,000 - - $60,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Water Utility Revenue Bond Proceeds - - $60,000 - - $60,000 Budget Impact/Other Financial impact of $60,000 in 2029, funded by Water Utility revenue bond proceeds. City of Amery — 2027-2031 Capital Improvement Plan 44 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Water Tower Cleaning and Painting Category: Water Department: Water Program/Project Name: Water Tower Cleaning and Painting Contact: Jeff Mahoney, Public Works Director Program/Project #: WATER1-2030 Type: Facilities Useful Life: 20 Years Priority: 1 - Maintain/Public Want/Greater than 3 Years Purpose: Scheduled Replacement Description Water Tower Cleaning and Painting. Justification Part of regular maintenance schedule. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Water Tower Cleaning and Painting - - - $150,000 - $150,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Water Utility Revenue Bond Proceeds - - - $75,000 - $75,000 Water Utility Revenues (Other Source) - - - $75,000 - $75,000 Total - - - $150,000 - $150,000 Budget Impact/Other Split evenly between Water Utility revenue bond proceeds and Water Utility Revenues. The City will be seeking Clean Water Grant funds to support the cost of this project; any award would reduce both shares. Project cost unchanged from the adopted 2026-2030 CIP. City of Amery — 2027-2031 Capital Improvement Plan 45 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Minneapolis Ave Water Main Replacement Category: Water Department: Water Program/Project Name: Minneapolis Ave Water Main Replacement Contact: Jeff Mahoney, Public Works Director Program/Project #: WATER2-2028 Type: Infrastructure Useful Life: 50 years Priority: 4 - Critical Need/Obligated/Within 6-12 Months Purpose: Scheduled Replacement Description Water main replacement within the Minneapolis Avenue street reconstruction corridor — the 2028 Sundance-to-Hillcrest phase and the 2031 five-street bundle. Justification Coordinated with the Public Works street reconstruction program. This is not a contribution to the street fund — the Water Utility is replacing its own main ahead of paving. Priced per linear foot of corridor. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Minneapolis Ave water main replacement - $110,496 - - $158,687 $269,184 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Water Utility Revenue Bond Proceeds - $110,496 - - $158,687 $269,184 Budget Impact/Other Financial impact of $110,496 in 2028 and $158,687 in 2031, funded by Water Utility revenue bond proceeds and recovered through water rates. City of Amery — 2027-2031 Capital Improvement Plan 46 Parks and Facilities Parks and Facilities — Summary of Funds 2027 2028 2029 2030 2031 Total 2027-2031 FUNDING SOURCES CAPITAL PROJECTS LEVY $25,000 - - - - $25,000 GENERAL FUND LEVY - - - - - - GRANTS - - $1,600,000 - - $1,600,000 OTHER SOURCE - - - - - - BOND PROCEEDS $70,000 - $410,000 - - $480,000 TOTAL SOURCES $95,000 - $2,010,000 - - $2,105,000 TOTAL AVAILABLE FUNDS $95,000 - $2,010,000 - - $2,105,000 USES BY PROGRAM/PROJECT South Twin Park Playground $40,000 - - - - $40,000 Parks Truck $30,000 - - - - $30,000 North Park Redesign $25,000 - $2,000,000 - - $2,025,000 Mower Replacement - - $10,000 - - $10,000 TOTAL USES BY PROJECT $95,000 - $2,010,000 - - $2,105,000 EST. ENDING FUND BALANCE - - - - - - City of Amery — 2027-2031 Capital Improvement Plan 47 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION South Twin Park Playground Category: Parks Department: Parks Program/Project Name: South Twin Park Playground Contact: Jeff Mahoney, Public Works Director Program/Project #: Parks1-2026 (now 2027) Type: Equipment Useful Life: 20 years Priority: 4 - Critical Need/Obligated/Within 6-12 Months Purpose: Expanded Service Description Addition of a small child-sized playground at South Twin Park. Justification The Comprehensive Plan identifies amenities for small children and families as a City need. The addition of play equipment at South Twin Park provides another space for small children and replaces the older play equipment currently at this park. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total South Twin Park Playground $40,000 - - - - $40,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Bond Proceeds $40,000 - - - - $40,000 Budget Impact/Other Financial impact of $40,000, funded by bond proceeds. City of Amery — 2027-2031 Capital Improvement Plan 48 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Parks Truck Category: Parks Department: Parks Program/Project Name: Parks Truck Contact: Jeff Mahoney, Public Works Director Program/Project #: Parks1-2027 Type: Equipment Useful Life: 10 years Priority: 3 - Preventive Need/Public Benefit/1-2 Years Purpose: Replace Worn Out Equipment Description Replacement of the current Parks Department truck. Justification Current truck is approaching the end of its useful life and is in need of scheduled replacement. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Parks Truck $30,000 - - - - $30,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Bond Proceeds $30,000 - - - - $30,000 Budget Impact/Other Financial impact of $30,000, to be incorporated into the 2027-2028 borrowing. City of Amery — 2027-2031 Capital Improvement Plan 49 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION North Park Redesign Category: Parks Department: Parks Program/Project Name: North Park Redesign Contact: Jeff Mahoney, Public Works Director Program/Project #: Parks2-2027 Type: Facilities Useful Life: 30 years Priority: 3 - Preventive Need/Public Benefit/1-2 Years Purpose: Scheduled Replacement Description Redevelopment of North Park to address playground replacement, pathway pavement, and drainage issues. Justification North Park's play structure is 30 years old and needs replacement, the paved trail requires repaving, and the park floods due to a filled-in drainway. This project creates a North Park Master Plan and then funds these three improvements. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Master Plan $25,000 - - - - $25,000 Construction - - $2,000,000 - - $2,000,000 Total $25,000 - $2,000,000 - - $2,025,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Capital Projects Levy $25,000 - - - - $25,000 Bond Proceeds - - $400,000 - - $400,000 Grants (WI DNR Stewardship) - - $1,600,000 - - $1,600,000 Total $25,000 - $2,000,000 - - $2,025,000 Budget Impact/Other Two-phase project: 30% design work through the master plan, then construction. The City will seek WI DNR Stewardship grant funds and other grant funds to support the work, particularly the playground and drainage improvements, with the remainder from 2029 bond proceeds. City of Amery — 2027-2031 Capital Improvement Plan 50 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Mower Replacement Category: Parks Department: Parks Program/Project Name: Mower Replacement Contact: Jeff Mahoney, Public Works Director Program/Project #: Parks1-2029 Type: Equipment Useful Life: 10 years Priority: 1 - Maintain/Public Want/Greater than 3 Years Purpose: Replace Worn Out Equipment Description Replacement of the primary mower for the Parks Department. Justification The mower has reached the end of its useful life and needs replacement. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Mower Replacement - - $10,000 - - $10,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Bond Proceeds - - $10,000 - - $10,000 Budget Impact/Other Financial impact of $10,000 in 2029, borrowed in the 2029-2030 note. Unchanged in cost from the adopted 2026-2030 CIP. City of Amery — 2027-2031 Capital Improvement Plan 51 Library Library — Summary of Funds 2027 2028 2029 2030 2031 Total 2027-2031 FUNDING SOURCES CAPITAL PROJECTS LEVY - - - - - - GENERAL FUND LEVY - - - - - - GRANTS - - - - - - OTHER SOURCE - - - - - - BOND PROCEEDS $56,000 - - - - $56,000 TOTAL SOURCES $56,000 - - - - $56,000 TOTAL AVAILABLE FUNDS $56,000 - - - - $56,000 USES BY PROGRAM/PROJECT Book Shelves $56,000 - - - - $56,000 TOTAL USES BY PROJECT $56,000 - - - - $56,000 EST. ENDING FUND BALANCE - - - - - - City of Amery — 2027-2031 Capital Improvement Plan 52 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Book Shelves Category: Library Department: Library Program/Project Name: Book Shelves Contact: Heather, Library Director Program/Project #: LIBRARY1-2026 (consolidated) Type: Library Equipment Useful Life: 20 years Priority: 2 - Improvement Benefit/Desired Want Purpose: Scheduled Replacement Description Staggered replacement of bookshelves that are warping, broken, and damaged. Justification Replacement of library shelves with moveable units will finish the shelf replacement project, allowing shelves to be rearranged in a manner that supports library programming and circulation. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Book Shelves $56,000 - - - - $56,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Bond Proceeds $56,000 - - - - $56,000 Budget Impact/Other The full remaining $56,000 is shown as a single 2027 purchase. City of Amery — 2027-2031 Capital Improvement Plan 53 2027 Capital Improvement Plan Proposed Budget Funding A department-by-department listing of the individual program or project proposed for the 2027 budget year, by category, priority ranking, and purpose. Requested amounts are drawn from the 2027 column of each project's Expenditures table. Defunded and Approved amounts are left blank pending Council action. Sewer Utility Category Program/Project Program/Project # Priority Purpose 2027 Requested 2027 Defunded 2027 Approved Sewer Sewer Lining Repairs SEWER2-2026 3 - Preventive Need Scheduled Replacement $40,000 - - Budget Funding Totals $40,000 - - Water Utility Category Program/Project Program/Project # Priority Purpose 2027 Requested 2027 Defunded 2027 Approved Water Meter Upgrades WATER1-2026 3 - Preventive Need Scheduled Replacement $17,500 - - Budget Funding Totals $17,500 - - Public Works Category Program/Project Program/Project # Priority Purpose 2027 Requested 2027 Defunded 2027 Approved Public Works Storm Sewer Improvements Streets4-2026 4 - Critical Need Scheduled Replacement $7,500 - - Public Works Street Repairs Streets5-2026 4 - Critical Need Scheduled Replacement $121,324 - - Public Works Street Sweeper Streets1-2027 4 - Critical Need Replace Worn Out Equipment $315,000 - - Budget Funding Totals $443,824 - - Airport (Local Match Share — assumes Capital Projects Levy; mechanism TBD) Category Program/Project Program/Project # Priority Purpose 2027 Requested 2027 Defunded 2027 Approved Airport SRE Building — Construction & CA (AIP) n/a — Master Plan TBD Expanded Service $10,250 - - Airport SRE Building — Construction & CA (AIG) n/a — Master Plan TBD Expanded Service $32,500 - - Budget Funding Totals $42,750 - - Fire Department Category Program/Project Program/Project # Priority Purpose 2027 Requested 2027 Defunded 2027 Approved Fire Department Fire Station Improvements FIRE2-2026 4 - Critical Need Scheduled Replacement $20,000 - - Fire Department Command Truck Pump FIRE3-2027 3 - Preventive Need Expanded Service $39,000 - - Budget Funding Totals $59,000 - - City Administration City of Amery — 2027-2031 Capital Improvement Plan 54 Category Program/Project Program/Project # Priority Purpose 2027 Requested 2027 Defunded 2027 Approved City Admin Sump Pump Replacement GENERAL1-2026 3 - Preventive Need Scheduled Replacement $10,000 - - City Admin Wayfinding — Implementation GENERAL4-2026 3 - Preventive Need New Program/Service $20,000 - - Budget Funding Totals $30,000 - - Police Department Category Program/Project Program/Project # Priority Purpose 2027 Requested 2027 Defunded 2027 Approved Police Squad Car Replacement POLICE1-2026 5 - Mandated/Mission Driven Scheduled Replacement $85,000 - - Police Speed Trailer POLICE2-2026 4 - Critical Need Scheduled Replacement $40,000 - - Budget Funding Totals $125,000 - - Parks and Facilities Category Program/Project Program/Project # Priority Purpose 2027 Requested 2027 Defunded 2027 Approved Parks South Twin Park Playground Parks1-2026 4 - Critical Need Expanded Service $40,000 - - Parks Parks Truck Parks1-2027 3 - Preventive Need Replace Worn Out Equipment $30,000 - - Parks North Park Redesign — Master Plan Parks2-2027 3 - Preventive Need Scheduled Replacement $25,000 - - Budget Funding Totals $95,000 - - Library Category Program/Project Program/Project # Priority Purpose 2027 Requested 2027 Defunded 2027 Approved Library Book Shelves LIBRARY1-2026 2 - Improvement Benefit Scheduled Replacement $56,000 - - Budget Funding Totals $56,000 - - City of Amery — 2027-2031 Capital Improvement Plan 55 Capital Improvement Plan Beyond 2031 This section details department-by-department programs and projects identified beyond the five-year window. Ranking criteria: 1 — Immediate, may be moved into the five-year plan within a year; 2 — Near Term, may be moved in within 2-3 years; 3 — Long Term, may be moved in within 4-5 years; 4 — Future, anticipated but not yet scheduled. Airport Category Program/Project Year Planned Ranking Purpose Estimated Cost Airport Taxiway A Realignment & Reconstruction 2031 (FFY) 1 - Immediate Scheduled Replacement $2,225,000 Carried from the Airport Master Plan's 10-Year CIP. This project falls in Federal Fiscal Year 2031, which begins October 2030, so it sits at the boundary of this plan. It is shown here rather than in the Airport section above because its scheduling and local match share still need to be confirmed with the airport engineer and WisDOT. Fire Department Category Program/Project Year Planned Ranking Purpose Estimated Cost Fire Department T800 Engine 1 2044 3 - Long Term Replace Worn Out Equipment $475,000 Fire Department F550 Brush Truck 2044 3 - Long Term Replace Worn Out Equipment $150,000 Fire Department total: $625,000. (The adopted 2026-2030 CIP printed a total of $150,000 for these two lines, which reflects only the brush truck; the correct sum of both line items is shown here.) City Administration Category Program/Project Year Planned Ranking Purpose Estimated Cost City Administration Building Maintenance Improvements 2034 3 - Long Term Scheduled Replacement $50,000 City Administration HVAC Replacement 2035 3 - Long Term Scheduled Replacement $100,000 City Administration Generator Replacement 2036 3 - Long Term Scheduled Replacement $75,000 City Administration Parking Lot Replacement 2038 3 - Long Term Scheduled Replacement $300,000 City Administration Dam Repair and Maintenance 2032 3 – Long Term Maintain Asset Condition $2,000,000 City Administration total: $2,525,000. Parks Category Program/Project Year Planned Ranking Purpose Estimated Cost Parks Pickleball Court Resurfacing 2035 3 – Long Term Scheduled Replacement $28,000 City of Amery — 2027-2031 Capital Improvement Plan 56 Important Disclosures This document was prepared by the City of Amery Administrator's Office for planning and Common Council discussion purposes. It is a staff working draft, not yet adopted by the Common Council. All dollar figures are staff estimates and are subject to change as project scopes, bids, grant awards, and financing terms are finalized. Interest rate, term, and other financing assumptions underlying the bond-funded projects in this plan have not been confirmed with the City's financial advisor or bond counsel and should not be relied upon for that purpose. CITY OF AMERY WISCONSIN Proposed 2027Operating Budget Draft for Common Council review · October   General Fund summary General Fund revenues Department detail Administration Public Works Parks Recreation & Culture Fire Police Debt service and transfers Water Utility and Sewer Utility Prepared by the City Administrator's Office from the FY  Budget Request workbook Draft figures subject to Council action at the November   budget hearing City of Amery · Proposed 2027 Operating Budget · DRAFT Page 1 of 20 GENERAL FUND Summary Expenditures and other uses $5,062,045 % from  adopted Revenues and other sources $5,062,450 % from  adopted Total City levy $2,765,688 % from  Fund balance applied $0 Revenues exceed uses by $ Expenditures by category Category  Adopted  Proposed $ Change % Change General Government $ $ $ % Public Safety $$ $ % Public Works $ $ $ % Health and Human Services $ $ $ % Culture Recreation and Education $ $ $ % Conservation and Development $ $ $% Library $ $ $ % Transfer to Capital Projects Fund – $ $ new Debt Service $ $ $ % Total $$$ % Revenues by source Source  Adopted  Proposed $ Change % Change General Property Taxes $$ $ % Other Taxes $ $ $% Intergovernmental $$$% Licenses and Permits $ $ $% Fines Forfeitures and Penalties $ $ $ % Public Charges for Services $ $ $ % Miscellaneous $ $ $% Total $$$ %  uses by department Department  Proposed Share Administration $ % Public Works $ % Parks Recreation & Culture $ % Fire $ % Police $ % Library General Fund contribution $ % Transfer to Capital Projects Fund $ % Debt Service $ % Total $ %  Adopted figures are the category totals in the adopted  budget Refuse and landfill are reported under Health and Human Services as in  advertising and promotion lines are now reported under Conservation and Development City of Amery · Proposed 2027 Operating Budget · DRAFT Page 2 of 20 GENERAL FUND Revenues All General Fund revenue lines carried in the  request workbook  actuals are not shown because property tax receipts are not recorded by line in the workbookʼs actual column Lines with no budget in either year are omitted Account Description  Budget  Proposed $ Change % Change Taxes PROPERTY TAXES $ $ $ % GEN PROPERTY TAXESDEBT SERVIC $ $ $ % MOBILE HOME FEES $ $ – % MFL TAX – – – – PYMTS IN LIEU OF TAXES $ $ $ % TAXESREGULATED UTILITY $ $ $ % MOTEL ROOM TAX $ $ $% NSF SERVICE CHARGE – $ $ new VEHICLE REGISTRATION FEE WHEEL TAX – $ $ new Subtotal Taxes $ $ $ % Intergovernmental Revenues SHARED REVENUES $ $ $ % EXPEND RESTRAINT PROGRAM – $ $ new EXEMPT COMPUTERS  STATE AID $ $ – % FIRE INSURANCE % DUES $ $ – % DNR IN LIEU OF TAXES – $ $ new POLICE TRAINING GRANTS – – – – LOCAL TRANSPORTATION AIDS $ $ $ % PER PROP TAX AID $ $ – % Subtotal Intergovernmental Revenues $ $ $ % Licenses And Permits LIQUOR & MALT BEVERAGE $ $ $ % OPERATORS LICENSES $ $ $ % CIGARETTE LICENSES $ $ $ % MOBILE HOME PARK LICENSES $ $ $ % CABLE FRANCHISE $ $ $ % OTHER LICENSES – $ $ new City of Amery · Proposed 2027 Operating Budget · DRAFT Page 3 of 20 Account Description  Budget  Proposed $ Change % Change DOG LICENSES $ $ $ % TRAIL PASSES – $ $ new POULTRY LICENSES – $ $ new BUILDING PERMITS  RESIDENTIAL $ $ $ % BUILDING PERMITS  COMMERCIAL $ $ $ % ZONING FEES $ $ $ % GARAGE SALE REVENUE $ $ $ % PARK PERMITS $ $ $ % CAMPGROUND FEES $ $ $ % Subtotal Licenses And Permits $ $ $ % Fines Forfeitures And Penalties MUNICIPAL COURT REVENUE $ $ $ % CLEAR LAKE MU COURT REVENUE $ $ $ % PARKING VIOLATIONS $ $ $ % POLICE MISC REVENUE – $ $ new Subtotal Fines Forfeitures And Penalties $ $ $ % Public Charges For Services GENERAL GOVERNMENT – – – – LICENSE PUBLICATION FEES $ $ $ % SALE OF MATERIALS & SUPPLIES $ $ $ % SPECIAL ASSESSMENT REPORT FEES $ $ $ % FIRE DEPARTMENT REVENUES $ $ $% VEHICLE LICENSE PLATE REGISTRA $ $ $ % TEMP PLATES $ $ $ % PAPER SERVICES $ $ $ % REPORT REQUESTS $ $ $% FINGERPRINTING $ $ $ % PUBLIC WORKS OTHER REVENUE $ $ $% AIRPORT REVENUES $ $ $ % AIRPORT FUEL SALES $ $ $ % REFUSE & GARBAGE COLLECTION – – – – REFUSE COLLECTION PENALTIES $ $ $ % LANDFILL $ $ $ % City of Amery · Proposed 2027 Operating Budget · DRAFT Page 4 of 20 Account Description  Budget  Proposed $ Change % Change LANDFILL FEES MULTI FAMILY – $ $ new GARBAGE ADMINISTRATIVE FEES $ $ $ % DUMPSTER FEES $ – $% CITY CREW WORK HOURS – $ $ new Subtotal Public Charges For Services $ $ $ % Intergovernmental Charges For Services PUBLIC SAFETY/DAM MAINTLIN $ $ – % FIRE PROTECTION SERVICES OPER $ $ $ % UTILITY OFFICE RENT $ $ – % UTILITY EQUIP RENTAL $ $ $ % Subtotal Intergovernmental Charges For Services $ $ $ % Miscellaneous Revenues INTEREST $ $ $ % INS RECOVERIES – $ $ new CELL TOWER RENT $ $ $ % DONATIONS – – – – OTHER MISC REVENUE – $ $ new Subtotal Miscellaneous Revenues $ $ $ % Other Financing Sources GOLF COURSE $ – $% TID OPER TRANS IN $ – $% Subtotal Other Financing Sources $ – $% Total General Fund revenues $ $ $ % City of Amery · Proposed 2027 Operating Budget · DRAFT Page 5 of 20 GENERAL FUND · DEPARTMENT DETAIL Administration General Fund lines only Debt service is shown separately TID and other fund lines carried on this tab are not part of the General Fund Account Description  Actual  Actual  Budget  Proposed $ Change % Change General Government COUNCIL SALARIES $ $ $ $ – % COUNCIL SS $ $ $ $ – % COUNCILMEDIC $ $ – – – – COUNCILPUB/SUBSC/DUES $ $ $ $ $ % COUNCILTRAVEL $ – – – – – COUNCILOPSUP& EXP $ $ $ $ $ % COURT SALARIES $ $ $ $ $ % COURT EMPBEN $ $ $ $ $ % COURTSS $ $ $ $ $ % COURTMEDIC $ $ $ $ $ % COURTRETIRE $ $ $ $ $ % COURTPUB/SUBS/DUES $ $ $ $ – % COURT TRAVEL $ $ $ $ – % COURTOPSUP& EXP $ $ $ $ $ % MUNICIPAL COURT SOFTWARE $ $ $ $ – % CITY ATTORNEYPROSECUTION $ $ $ $ $ % ATTORNEYPROSERVICES $ $ $ $ $ % MAYORSALARIES $ $ $ $ – % MAYOR SS $ $ $ $ – % MAYOR MEDIC $ $ – $ $ new MAYOR TRAVEL $ – $ $ – % CLERK SALARIES $ $ $ $ $ % ADMINISTRATIONBENEFITS $ $ $ $ $ % ADMINISTRATION SS $ $ $ $ $ % ADMINISTRATIONMEDICARE $ $ – $ $ new ADMINISTRATIONRETIRE $ $ $ $ $ % ADMIN  Professional Services $ $ $ $ $% ADMINISTRATION  OFFICE SUP $ – – – – – City of Amery · Proposed 2027 Operating Budget · DRAFT Page 6 of 20 Account Description  Actual  Actual  Budget  Proposed $ Change % Change ADMINISTRATION PUB/SUBS/DUES $ $ $ $ $ % ADMINISTRATION  TRAVEL $ $ $ $ $ % ADMINISTRATION OP SUP& EXP $ $ $ $ $ % ELECTIONS SALARIES $ $ $ $ $ % ELECTIONSBENEFITS $ $ $ $ $ % ELECTIONS SS $ $ $ $ $ % ELECTIONS MEDIC $ $ $ $ $ % ELECTION BEN RETIRE – – $ $ $ % ELECTIONS OFFICE SUP $ $ $ $ $ % ELECTIONSPUB/SUB/DUES $ $ $ $ $ % ELECTIONSTRAVEL $ $ $ $ $ % ELECTIONSOPSUP & EXP $ $ $ $ – % AUDITING PROSERVICES $ $ $ $ $ % ASSESSPROPPROSERVICE $ $ $ $ $ % ASSESSPROPPUB/SUB/DUES – – $ $ $ % INS PROPLIAB WC $ $ $ $ – % UNEMP COMP DIHLR – – $ $ – % CITY HALL  SALARIES $ $ $ – $% CITY HALL  BENEFITS $ $ $ – $% CITY HALL  SS $ $ $ – $% CITY HALL  MEDIC $ $ – – – – CITY HALL  RETIRE $ $ $ – $% CITY HALL  UTILITIES $ $ $ $ $ % CITY HALL  W & S EXP $ $ $ $ $ % CITY HALL EXP PHONE $ $ $ $ $ % CITY HALL  REPAIR & MAINT $ $ $ $ $ % MISC GENERAL EXP $ $ $ $ – % EMPLOYEE SCRIP $ – – – – – CITY HALL IT PROF SERVICES $ $ $ $ – % BLDG INSP PRO SERVICE $ $ $ $ $ % BLDG INSP Pro Serv COMMER $ – $ $ $ % AMBULANCE $ $ $ $ $ % VIDEO RECORD PRO SERVICE – $ $ $ $ % Subtotal General Government $ $ $ $ $ % City of Amery · Proposed 2027 Operating Budget · DRAFT Page 7 of 20 Account Description  Actual  Actual  Budget  Proposed $ Change % Change Conservation & Development PLANNING COMPUB/SUB/DUES – $ $ $ $ % ZONING  PRO SERVICE $ – $ $ – % Subtotal Conservation & Development $ $ $ $ $ % Culture Recreation & Educ ADV & PROMOTION ELECTRIC $ $ $ $ $ % ADV & PROMOTION OPSUP& EXP $ $ $ $ – % ADV & PROMOTION WEBSITE $ $ $ $ – % ADV & PROMOTIONMOTEL ROOM TAX – $ $ $ $ % Subtotal Culture Recreation & Educ $ $ $ $ $ % Total Administration $ $ $ $ $ % City of Amery · Proposed 2027 Operating Budget · DRAFT Page 8 of 20 GENERAL FUND · DEPARTMENT DETAIL Public Works Account Description  Actual  Actual  Budget  Proposed $ Change % Change Public Works HEALTH & SAFETY  PRO SERVICES $ $ $ $ $ % HEALTH & SAFETY OPSUP & EXP $ $ $ $ $ % HEALTH & SAFETY CLOTHING $ $ $ $ – % PUBLIC WORKS PAYROLL SALARIES $ $ $ $ $% PUBLIC WORKS OVERTIME $ – $ $ $ % PUBLIC WORKS PAYROLLEMP BEN $ $ $ $ $% PUBLIC WORKS PAYROLLSS $ $ $ $ $% PUBLIC WORKS PAYROLL MEDIC $ $ – $ $ new PUBLIC WORKS PAYROLLRETIRE $ $ $ $ $% PW TRAVEL/TRAINING $ – – – – – MACH & EQUIP OPSUP & EXP $ $ $ $ $ % MACH & EQUIPREPAIR & MAINT $ $ $ $ $ % MACH & EQUIP VEHICLE MAINT – $ – – – – GARAGES AND SHEDS – $ – – – – GARAGES  ELEC $ $ $ $ $ % GARAGES  W& S UTILITY $ $ $ $ – % GARAGES  OPSUP& EXP $ $ $ $ – % GARAGES  REPAIR & MAINT $ $ $ $ – % STREET MAINT  SALARIES $ $ $ – $% STREET MAINT  OVERTIME $ – $ $ $ % ST MAINT  BENEFITS $ $ $ – $% ST MAINT  SS $ $ $ – $% ST MAINT  MEDIC $ $ – – – – ST MAINT  RETIRE $ $ $ – $% ST MAINT  OFFICE SUP – $ – – – – ST MAINT  OP SUP & EXP $ $ $ $ $% ST MAINT  REPAIR & MAINT $ $ $ $ $ % SNOW & ICE SALARIES $ $ $ – $% SNOW & ICE  OVERTIME $ – $ $ $ % SNOW & ICE  BENEFITS $ $ $ – $% City of Amery · Proposed 2027 Operating Budget · DRAFT Page 9 of 20 Account Description  Actual  Actual  Budget  Proposed $ Change % Change SNOW & ICE  SS $ $ $ – $% SNOW & ICE MEDIC $ $ – – – – SNOW & ICE  RETIRE $ $ $ – $% SNOW & ICE  PRO SERVICE – $ $ $ $ % SNOW & ICE OP SUP & EXP $ $ $ $ $ % TRAFFIC SIGNS  ELEC $ $ $ $ – % TRAFFIC SIGNS OP SUP & EXP $ – – – – – TRAFFIC SIGNS  REPAIR & MAINT $ $ $ $ $% TRAFFIC SIGNS RENT OF LAND $ $ $ $ – % BRIDGE/CULVERT PRO SERVICE – – $ $ – % BRIDGE/CULVERT REPAIR & MAINT – – $ $ – % Dam Main Repairs and Maint $ – $ $ – % ST LIGHTING ELECTRICITY $ $ $ $ – % ST LIGHTING REPAIR & MAINT $ $ $ $ $ % STORM SEWER SALARIES $ $ $ – $% STORM SEWER OVERTIME $ – $ $ $ % STORM SEWER BENEFITS $ $ $ – $% STORM SEWER SS $ $ $ – $% STORM SEWER MEDIC $ $ – – – – STORM SEWERRETIRE $ $ $ – $% STORM SEWEROPSUP & EXP $ $ $ $ – % STORM SEWERREPAIRS $ $ $ $ – % AIRPORT SALARIES $ $ $ – $% AIRPORT BENEFITS $ $ $ – $% AIRPORT SS $ $ $ – $% AIRPORT MEDIC $ $ – – – – AIRPORT RETIRE $ $ $ – $% AIRPORT PROSERVICES $ $ $ $ $ % AIRPORT ELECTRICITY $ $ $ $ – % AIRPORT OFFICE SUPPLIES $ $ $ $ $% AIRPORT TRAVEL $ – $ $ – % AIRPORT OPSUP & EXP $ $ $ $ $ % AIRPORT REPAIRS & MAINT $ $ $ $ $% AIRPORT FUEL PURCHASE $ $ $ $ $ % City of Amery · Proposed 2027 Operating Budget · DRAFT Page 10 of 20 Account Description  Actual  Actual  Budget  Proposed $ Change % Change LANDFILL  PRO SERVICE $ $ $ $ – % LANDFILL  ELECTRICITY $ $ $ $ $ % LANDFILL  OPSUP & EXP $ $ $ $ – % LANDFILL CONTAMPROSERVICE $ – – – – – Subtotal Public Works $ $ $ $ $ % Health And Human Services REFUSE  PRO SERVICE $ $ $ $ – % Subtotal Health And Human Services $ $ $ $ – % Total Public Works $ $ $ $ $ % City of Amery · Proposed 2027 Operating Budget · DRAFT Page 11 of 20 GENERAL FUND · DEPARTMENT DETAIL Parks, Recreation & Culture Account Description  Actual  Actual  Budget  Proposed $ Change % Change Culture Recreation & Educ SENIOR CTROP SUP & EXP $ $ $ $ $ % CITY BEAUTIFICATION $ $ $ $ $ % PARKS  SALARIES $ $ $ $ $ % PARKS  OVERTIME $ – $ $ $% PARKS  BENEFITS $ $ $ $ $ % PARKS  SS $ $ $ $ $ % PARKS  MEDIC $ $ – $ $ new PARKS  RETIRE $ $ $ $ $ % PARKS  ELECTRICITY $ $ $ $ $ % PARKS  W & S UTILITY $ $ $ $ $ % PARKS  PUB/SUB/DUES $ – – – – – PARKS  OP SUP & EXP $ $ $ $ $ % PARKS  REPAIRS & MAINT $ $ $ $ $ % GOOSE CONTROL $ – – – – – CELEBRATIONS  SALARIES $ $ $ – $% CELEBRATIONS  BENEFITS $ $ $ – $% CELEBRATIONS  SS $ $ $ – $% CELEBRATIONS  MEDIC $ $ – – – – CELEBRATIONS  RETIRE $ $ $ – $% CELEBRATIONS  OPSUP & EXP $ $ $ $ $ % SENIOR CTR  REPAIRS & MAINT $ $ – $ $ new Subtotal Culture Recreation & Educ $ $ $ $ $ % Health And Human Services CEMETERY – $ $ $ $ % Subtotal Health And Human Services – $ $ $ $ % Total Parks Recreation & Culture $ $ $ $ $ % City of Amery · Proposed 2027 Operating Budget · DRAFT Page 12 of 20 GENERAL FUND · DEPARTMENT DETAIL Fire Account Description  Actual  Actual  Budget  Proposed $ Change % Change FIRE DEPT SALARIES $ $ $ $ $ % FIRE DEPT  BENEFITS $ $ $ – $% FIRE DEPT SS $ $ $ $ $ % FIRE DEPT MEDIC $ $ – $ $ new WRS Contribution – – $ $ $ % FIRE DEPTPRO SERVICE $ $ $ $ $ % FIRE DEPT  ELEC $ $ $ $ $ % FIRE DEPT W& SUTILITY $ $ $ $ $ % FIRE DEPART  TELEPHONE $ $ $ $ $ % FIRE DEPT  HEAT GAS $ $ $ $ $ % FIRE DEPT OFFICE SUP $ $ $ $ – % FIRE DEPTPUB/SUB/DUES $ $ $ $ – % FIRE DEPT TRAVEL/EDUCATION $ $ $ $ – % FIRE PREVENTION EXP $ $ $ $ – % FIRE DEPT OPSUP& EXP $ $ $ $ $ % FIRE DEPTFIRE EQUIP $ $ $ $ – % FIRE DEPTEQUIPREPAIR & MAIN $ $ $ $ – % FIRE DEPTBLDGREPAIR & MAINT $ $ $ $ $ % FIRE DEPTVEHICLE MAINT $ $ $ $ – % FIREFIGHTER PPE $ $ $ $ – % EMS SUPPLIES $ $ $ $ – % FIRE DEPT RETIRE FUND $ $ $ $ – % Total Fire $ $ $ $ $ % City of Amery · Proposed 2027 Operating Budget · DRAFT Page 13 of 20 GENERAL FUND · DEPARTMENT DETAIL Police Account Description  Actual  Actual  Budget  Proposed $ Change % Change POLICE  SALARIES $ $ $ $ $ % POLICE  OVERTIME – – $ $ $ % POLICE  HOLIDAY PAY – – $ $ $ % POLICE  BENEFITS $ $ $ $ $ % POLICE  SS $ $ $ $ $ % POLICE  MEDIC $ $ – $ $ new POLICE RETIRE $ $ $ $ $ % POLICE  PRO SERVICE $ $ $ $ $ % POLICE  ELECTRICITY $ $ $ $ $ % POLICE  WATER AND SEWER $ $ $ $ $ % POLICE  TELEPHONE $ $ $ $ $ % POLICE  GAS  WE ENERGIES $ $ $ $ $ % POLICE OFFICE SUP $ $ $ $ $ % POLICE PUB/SUB/DUES $ $ $ $ $ % POLICE TRAVEL/TRAINING $ $ $ $ $ % POLICE  OpSup & EXP $ $ $ $ – % POLICE BLDG MAINT $ $ $ $ $ % POLICE  VEHICLE OPERATIONS $ $ $ $ $ % POLICE VEHICLE MAINT $ $ $ $ $ % POLICE AMMUNITION – – $ – $% POLICE  UNIFORMS $ $ $ $ – % POLICE  LEASE EQUIPMENT – – $ $ $ % Total Police $ $ $ $ $ % City of Amery · Proposed 2027 Operating Budget · DRAFT Page 14 of 20 GENERAL FUND Debt Service and Transfers Account Description  Actual  Actual  Budget  Proposed $ Change % Change PRINCIPAL PAYMENTS – $ $ $ $ % INTEREST & PAYING AGENT CHG – $ $ $ $% Total Debt Service – $ $ $ $ % Account Description  Actual  Actual  Budget  Proposed $ Change % Change Library General Fund contribution – – $ $ $ % Transfer to Capital Projects Fund Fund  – – – $ $ new Total Transfers – – $ $ $% The capital transfer is Expenditure Restraint Program aid passed through to the Capital Projects Fund for the  CIP the General Fund keeps $ of the $ payment City of Amery · Proposed 2027 Operating Budget · DRAFT Page 15 of 20 ENTERPRISE FUNDS Water Utility  operating revenues of $ against expenses and debt service of $ Revenues Account Description  Actual  Budget  Proposed $ Change % Change RESIDENTIAL SERVICE $ $ $ $% COMMERICAL SERVICE $ $ $ $% PRIV FIRE PROT $ $ $ $ % PUB FIRE PROT $ $ $ $% PUB AUTH SERVICE $ $ $ $ % INDUSTRIAL SERVICE $ $ $ $% PUB FIRE PROTMulti Family $ $ $ $ % WATER REV Multi Family $ $ $ $ % WATER OTH LATE FEE – – $ $ new PENALTIES $ $ $ $ % H TOWER RENT – $ $ $ % OTHER REVENUES $ – $ $ new INTEREST  DELINQUENT ACCTS $ – $ $ new INTEREST/ DEL ACCTS/FIRE PROT $ – $ $ new Total Water Utility revenues $ $ $ $% City of Amery · Proposed 2027 Operating Budget · DRAFT Page 16 of 20 ENTERPRISE FUNDS Water Utility Expenses Account Description  Actual  Actual  Budget  Proposed $ Change % Change Public Works TAXES $ $ $ $ $ % WTR EMPL TRAVEL EDUCATION $ $ $ $ $ % WTR IT SERVICES – – $ – $% H SOURCE PLANT MAINT $ $ $ $ $ % PUMPINGPOWER PURCHASED $ $ $ $ $ % H TREAT  CHEMICALS $ $ $ $ $ % H TREATOPSUP & EXP $ $ $ $ $ % OPERATION LABOR Trans/Dist  $ $ $ $ $ % TRANS& DISTRIB/SUP & EXP $ $ – – – – TRANS& DISTRIB/MAIN MAINT $ $ $ $ $ % TRANS& DISTRIB/SERVICE MAINT $ $ $ $ $ % TRANS& DISTRIB/METER MAINT $ $ – – – – TRANS& DISTRIB/HYDRANT MAINT $ $ $ – $% TRANS& DISTRIB/OTH MAINT – $ $ – $% GENADMIN/ SALARIES $ $ $ $ $ % GENADMIN/OFFICE SUP & EXP $ $ $ $ $ % GENADMIN/ OUTSIDE SERVICES $ $ $ $ $ % GENADMIN / PROP INS – $ $ $ $ % GEN ADMIN/ EMP BEN& RETIRE $ $ $ $ $ % GENADMIN MISC GEN EXP $ $ $ $ $ % GENADMIN/MAINT GENPLANT – $ – – – – WATER CAPITAL EQUIPMENT FUND $ $ $ $ $ % Subtotal Public Works $ $ $ $ $ % Debt Service WATER PRINCIPLE $ $ $ $ $ % WATER INTEREST $ $ $ $ $ % Subtotal Debt Service $ $ $ $ $ % Total Water Utility expenses $ $ $ $ $ % City of Amery · Proposed 2027 Operating Budget · DRAFT Page 17 of 20 ENTERPRISE FUNDS Sewer Utility  operating revenues of $ against expenses and debt service of $ Revenues Account Description  Actual  Budget  Proposed $ Change % Change SWR SERVUNMTRD RES $ $ $ $ % SWR SERVRESIDENTIAL $ $ $ $ % SWR SERVCOMMERCIAL $ $ $ $ % SWR SERVINDUSTRIAL $ $ $ $ % SWR SERVPUBLIC AUTHORITY $ $ $ $ % SEWER REV MULTI FAMILY $ $ $ $ % SWR FORFEITED DISCOUNTS PENALT $ $ $ $% SEWER OTH LATE FEE – – $ $ new Total Sewer Utility revenues $ $ $ $ % City of Amery · Proposed 2027 Operating Budget · DRAFT Page 18 of 20 ENTERPRISE FUNDS Sewer Utility Expenses Account Description  Actual  Actual  Budget  Proposed $ Change % Change Public Works PLANT OPERATION & MAINTENANCE – – $ $ $ % TAXES $ $ $ $ – % Sewer Fund Labor – – – $ $ new WWTP SUPER & LABOR $ $ $ $ $ % PLANT OPER & MAINT/POWERPUMP $ $ – – – – PLANT OP &MAINT/POWER AERATION $ $ – – – – PLANT OPER & MAINT  CHEMICALS $ $ – – – – SWR EMPL TRAVELEDUCATION $ $ $ $ $ % SWR COMPUTER IT SERVICES – $ – – – – PLANT OPER& MAINT OUTSIDE TEST $ $ – – – – PLANT OP & MAINT/OPER SUPPLIES $ $ – – – – PLANT OPER & MAINT/TRANSPORT $ $ $ $ $ % PLANT OP/MAINTSEWAGE COLL SYS $ $ – – – – PLANT OPER &MAINT/COLL PMPG EQ $ $ $ $ $ % PLANT OPER&MAINTRMT & DISP EQ $ $ – – – – PLANT OPERATION & MAINTENANCE $ $ $ $ $ % SEWER SHARE OF METER MAINT $ – $ $ $% SEWER  ADMINISTRATIVE $ $ $ $ $ % GENERAL ADMINOFFICE SUPPLIES $ $ $ $ $ % GENERAL ADMINOUTSIDE SERVICES $ $ $ $ $ % GENERAL ADMININSURANCE EXP – $ $ $ $% GENERAL ADMINEMPLOYE BENEFIT $ $ $ $ $ % GENERAL ADMINMISC GENERAL EXP $ $ $ $ $ % SEWER UTILITY RENTS – – $ $ – % SWR CAP EQUIPREPAIR – $ $ $ – % Subtotal Public Works $ $ $ $ $ % Debt Service SEWER PRINCIPLE – $ $ $ $ % SEWER INTEREST – $ $ $ $ % Subtotal Debt Service – $ $ $ $ % City of Amery · Proposed 2027 Operating Budget · DRAFT Page 19 of 20 Account Description  Actual  Actual  Budget  Proposed $ Change % Change Total Sewer Utility expenses $ $ $ $ $ % City of Amery · Proposed 2027 Operating Budget · DRAFT Page 20 of 20