Special Council Meeting - Budget Workshop — Other

CITY OF LAKE GENEVA MEMORANDUM TO: Mayor and Common Council FROM: Comptroller DATE: October 14, 2026 RE: 2027 Proposed Budget – Summary Notes (Working Draft) Please note: This memorandum is a working draft and is subject to revision. After the Common Council meeting on October 26, 2026, which will set the budget for public hearing, only budget reductions may be made until adoption on November 23, 2026. No further adjustments may be made after adoption. Overview The proposed 2027 budget is balanced. Total revenues and expenditures for 2027 are $21,006,113, compared to $19,796,853 in 2026, an increase of $1,209,260. The budget reflects projected 2026 year-end totals, based on actual results through October 14, 2026. No additional staff positions have been requested in the 2027 budget. Key Highlights 1. Insurance. Insurance costs for 2027 will increase by only 2%. 2. Wages. Non-represented wage increases are based on a three- year rolling average of 3.13%. The Police contract provides a 3.5% increase, and the Fire contract provides a 4% increase; both contracts expire on December 31, 2027. 3. Property Taxes. The property tax levy increases by $199,703, or 3.17%. In addition, the Debt Service Fund levy decreases by $397,725, or 14.5%, as a result of a bond being retired this year. 4. Mill Rate. The 2026 mill rate is $4.38 per $1,000 of assessed value and is projected to decrease to $4.26 per $1,000 for 2027. If the Council limits new borrowing to approximately $11.5 million, the mill rate is projected to remain flat. 5. Workers’ Compensation. Workers’ compensation premiums increase by $107,542, or 57.7%. The increase is attributable to a higher number of claims, including three significant claims in 2025, as well as higher wages, primarily resulting from the Fire Department’s transition to a fu ll-time department in 2025. Premium rates are based on a three-year claims look-back period (2024, 2025, and 2026). Requested Adjustments and Staff Recommendations • Hillmoor Consultant: A requested increase from $36,000 to $48,000, representing a 25% increase. • YMCA: Staff recommends reducing requested funding from $6 5,564 to $28,000; this recommendation may change based on any actions of the Park Board. • Avian Committee: A reduction from $6,775 to $3,500, consistent with prior-year requests. Debt Service Fund New borrowing is anticipated as part of the 2027 budget; however, the first debt service payment on the new issue will not occur until 2028. The Council will need to determine the amount of borrowing it intends to authorize over the next three years. For 2 027, bond payments will decrease by $397,725 due to the retirement of the 2017 General Obligation Bond this year. Lakefront Fund There are no significant changes to the Lakefront Fund's operating budget this year. The fund will continue to maintain a minimum balance of $75,000, as required by ordinance. Parking Fund The Parking Fund reflects an estimated $250,000 reduction in revenue and a $154,000 increase in shuttle expenses, both attributable to the Highway 50 construction project. These adjustments will be funded from the Parking Fund’s fund balance. Capital Projects 2027 marks the start of a new borrowing cycle, and numerous capital requests have been submitted. The capital plan currently reflects borrowing totaling $23,379,033. Staff recommended to Council that it reduce this amount to a level closer to the most recent borrowing of $8,900,000. In a review with the City’s financial consultant, limiting borrowing to about $11.5 million would keep the mill rate flat. The Mayor requested staff to prepare a capital budget that reflects approximately this borrowing amount. The capital plan also identifies revenue sources beyond borrowing. With these sources, the total for the three-year capital plan currently stands at $32,523,200. Impact Fees Impact fee collections for 2027 are projected to total about $185,000 across Parks, Public Works, and Library. Tourism The Tourism budget has been reviewed with the Committee Chair but has not yet been discussed with the full Tourism Committee. It will be presented to the Committee on October 20, 2026, and any requested changes will be brought to the Council meeting on October 26, 2026. Cemetery The Cemetery budget reflects revenue increases associated with grave sales and other cemetery services. The fee schedule is currently under review, and a revised fee schedule will be presented to the Council for approval in the near future. Equipment Fund The Equipment Fund is updated annually and reflects a five-year replacement schedule for equipment as it reaches the end of its useful life. The City currently transfers $600,000 annually into this fund. The City will need to revisit this amount in 2028, either to increase the annual transfer or to evaluate other options to offset ongoing cost increases. GENERAL FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED REVENUES GENERAL GOVERNMENT 11-00-00-41110 GENERAL PROPERTY TAXES 6,121,173 6,126,289 100% 6,293,229 6,320,498 100% 6,320,498 6,492,932 11-00-00-41130 OMITTED & MISC TAX REVENUE 19,000 14,800 78% 18,328 5,898 32% 5,898 - 11-00-00-41140 MOBILE HOME PARK FEES 5,000 3,719 74% 4,000 2,651 66% 2,700 2,700 11-00-00-41210 ROOM TAX 515,000 518,011 101% 525,000 576,916 110% 596,047 550,000 11-00-00-41212 ROOM TAX-MARKETPLACE PROVIDERS 223,000 223,921 100% 185,000 128,077 69% 200,000 200,000 11-00-00-41220 SALES TAX DISCOUNT 1,300 1,721 132% 1,500 1,488 99% 1,500 1,500 11-00-00-41310 TAXES FROM WATER UTILITY 275,000 241,069 88% 275,000 178,679 65% 317,384 325,642 11-00-00-41800 INT & PENALTY ON TAXES 1,000 132 13% 500 13 3% 20 100 11-00-00-41810 ROOM TAX LATE FEES 500 - 0% - - - - - 11-00-00-41820 ROOM TAX INTEREST 25 0 1% - - - - - 11-00-00-42640 SPEC ASSMTS-SIDEWALKS 2,439 63,249 2593% 6,505 14,322 220% 14,322 18,089 11-00-00-43400 MUNICIPAL RECYCLING GRANT 24,000 23,857 99% 23,857 23,856 100% 23,856 23,857 11-00-00-43410 STATE SHARED REVENUE 333,719 333,791 100% 344,287 51,643 15% 344,287 350,797 11-00-00-43530 STATE AID FOR HIGHWAYS 872,020 871,321 100% 945,483 708,725 75% 945,483 1,013,077 11-00-00-43600 PYMT MUNI SERVICES-CONSERVATN 3,950 3,948 100% 5,006 5,008 100% 5,008 5,006 11-00-00-43610 STATE COMPUTER AID 19,204 19,204 100% 19,204 19,204 100% 19,204 19,204 11-00-00-43612 STATE PERSONAL PROPERTY AID 119,260 122,987 103% 24,260 122,987 507% 122,987 122,987 11-00-00-43615 VIDEO SERVICE PROVIDER AID 26,741 26,741 100% 26,741 26,741 100% 26,741 26,741 11-00-00-43620 AIDS IN LIEU OF TAXES-PILOT 10,941 10,941 100% 10,941 10,941 100% 10,941 10,941 11-00-00-44100 LIQUOR & MALT BEVERAGE LICENSE 48,000 48,137 100% 38,000 58,720 155% 58,555 48,000 11-00-00-44110 OPERATOR LICENSES 22,000 21,505 98% 22,000 27,188 124% 27,188 22,000 11-00-00-44120 BUS LIC-CIG,TAXI,AMUSE,BILLARD 20,000 15,700 79% 20,000 15,759 79% 15,734 15,700 11-00-00-44130 PERMITS-SELL,CAFE,ROOM,MASSAGE 9,000 8,420 94% 9,000 8,330 93% 8,280 8,280 11-00-00-44140 PERMITS-SHORT-TERM RENTALS 57,800 58,224 101% - - - - - 11-00-00-44150 CABLE TV FRANCHISE FEES 105,000 96,258 92% 105,000 44,750 43% 105,000 105,000 11-00-00-44200 NONBUS LIC-DOGS/CATS 1,500 588 39% 1,500 1,645 110% 1,630 1,500 11-00-00-44250 OTHER LICENSES $ FEES-WEIGHTS 6,000 1,280 21% 6,000 2,015 34% 2,015 2,500 11-00-00-44950 OTHER PERMITS-PARADES,BANNERS 100 - 0% - 319 - 319 100 11-00-00-46100 GENERAL GOV'T MISC REVENUE 2,000 12,314 616% 2,000 6,113 306% 6,113 2,000 11-00-00-46110 SPECIAL ASSMT LETTERS FEES 10,000 12,169 122% 10,000 9,364 94% 10,200 10,500 11-00-00-47300 DONATIONS - 100 - - 100 - 100 - 11-00-00-47450 MEMORIAL BRICKS - 4,251 - 6,000 8,676 145% 8,676 7,500 11-00-00-48110 INTEREST INCOME 310,000 298,074 96% 300,627 194,683 65% 294,683 296,000 11-00-00-48130 INTEREST ON SPECIAL ASSESSMENT 2,393 5,937 248% 2,000 50 3% 18 - 11-00-00-48400 INSURANCE REIMBURSEMENTS 20,000 37,565 188% 20,000 10,665 53% 10,665 20,000 11-00-00-48450 INSURANCE REBATE-LEAGUE 7,500 10,915 146% 7,500 6,843 91% 6,843 7,500 11-00-00-49100 APPL.PRIOR YRS APPROPRIATION 1,844,528 - 0% 1,979,685 - 0% 1,076,299 2,096,888 11-00-00-49300 TRANSFER FROM LAKEFRONT 601,234 683,061 114% 771,534 - 0% 607,272 708,292 11-00-00-49500 TRANSFER FROM PARKING FUND 2,711,484 3,105,409 115% 2,767,318 - 0% 3,030,181 2,913,457 14,351,811 13,025,908 91% 14,777,005 8,592,865 58% 14,226,647 15,428,790 1 GENERAL FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED MUNICIPAL COURT 11-12-00-45100 COURT PENALTIES & FINES 200,000 201,774 101% 170,000 135,058 79% 182,932 180,000 11-12-00-45130 PARKING CITATION COLLECTIONS 28,150 28,150 100% 23,000 13,411 58% 21,000 22,000 11-12-00-45140 COURT CITATION COLLECTN-STARK 100 31 31% 100 87 87% 87 100 11-12-00-46400 REIMBURSEMENTS BY DEFENDANTS 2,150 2,157 100% 1,800 1,569 87% 1,569 1,800 232,335 234,042 101% 194,900 150,457 77% 205,588 203,900 POLICE 11-21-00-43520 LAW ENFORCEMENT TRAINING AIDS 10,560 9,280 88% 10,560 - 0% 10,560 10,560 11-21-00-43530 FEDERAL GRANTS & REIMBURSEMENT - - - - - - - 4,950 11-21-00-43540 STATE GRANTS & REIMBURSEMENTS 20,957 18,902 90% 30,666 - 0% 20,957 55,000 11-21-00-46200 SEIZURES 1,000 10,678 1068% 1,000 210 21% 210 1,000 11-21-00-46210 MISCELLANEOUS REVENUE 1,000 1,348 135% 1,000 10,618 1062% 10,618 2,445 11-21-00-46220 WAGE REIMBURSEMENTS 196,776 154,135 78% 165,809 87,466 53% 165,809 169,827 11-21-00-46240 FINGERPRINTING 850 341 40% 500 427 85% 500 520 11-21-00-46250 VEHICLE LOCKOUT FEE 3,400 3,470 102% 3,400 2,692 79% 2,800 3,600 11-21-00-46260 BLOOD DRAW REIMBURSEMENT 2,500 3,484 139% 2,500 2,349 94% 2,783 2,740 11-21-00-47300 DONATIONS 11,500 2,030 18% 500 8,821 1764% 8,821 5,000 11-21-00-47310 DONATIONS-SHOP WITH A COP - 9,506 - 6,000 306 5% 306 6,000 11-21-00-47350 COMMUNICATIONS REIMB-FIRE DEPT 61,439 61,439 100% 69,059 69,059 100% 69,059 70,271 11-21-00-47360 COMMUNICATION SERVICES PROV-PK - - - - - - - 70,271 11-21-00-47370 SOFTVEST DONATIONS/GRANTS 4,300 5,964 139% 2,072 - 0% 5,694 - 11-21-00-48300 SALE OF POLICE EQUIPMENT 10,000 - 0% 15,000 18,069 120% 18,069 12,000 324,282 280,706 87% 308,066 211,017 68% 316,186 414,184 FIRE 11-22-00-43400 EMS PROV SUPP-ACT 102 EQUIP 4,109 44,364 1080% 4,109 50,231 1222% 44,364 4,109 11-22-00-43410 EMS PROV SUPP-ACT 102 TRAIN 3,200 2,398 75% 2,398 2,198 92% 2,398 2,398 11-22-00-43420 FIRE DUES FROM STATE 82,584 98,250 119% 98,250 101,999 104% 98,250 101,999 11-22-00-43430 FIRE DUES FROM TOWN OF LINN - 90,339 - 90,338 93,912 104% 90,338 93,912 11-22-00-43440 FIRE DUES FROM TOWN OF GENEVA 35,065 38,943 111% 38,942 - 0% 35,065 40,699 11-22-00-43450 TOWN OF LINN REIMBURSEABLES 1,582,133 1,101,255 70% 1,652,321 502,562 30% 1,582,133 1,698,574 11-22-00-43455 TOWN OF LINN ADMIN FEE 250,000 297,898 119% 280,000 150,047 54% 250,000 320,000 11-22-00-44710 FIRE DEPT BURNING PERMIT 1,000 - 0% - - - - - 11-22-00-46100 MISCELLANEOUS REVENUE 1,000 5,184 518% 1,000 8,305 831% 5,984 1,000 11-22-00-46230 INSPECTION FEES 64,000 58,701 92% 64,000 39,650 62% 60,000 70,000 11-22-00-46240 FIRE/EMS BILLING REVENUE 750,000 1,107,765 148% 850,000 874,367 103% 925,000 1,100,000 11-22-00-46245 ALS INTERCEPT FEE 3,000 2,400 80% 3,000 2,400 80% 3,000 3,000 11-22-00-46250 PLAN REVIEW/SPRINKLER SYSTEMS 9,000 18,152 202% 9,000 7,199 80% 11,036 9,000 11-22-00-47300 TOWNSHIPS FIRE SERVICES 459,990 725,299 158% 723,674 347,430 48% 347,430 817,482 11-22-00-48110 INTEREST - - - 1,000 - 0% - 1,000 11-22-00-48510 FIRE DEPT DONATIONS 1,000 6,755 676% 1,000 10,000 1000% 6,755 1,000 11-22-00-48550 DONATIONS-CPR CLASSES 500 - 0% 500 - 0% - 500 3,246,581 3,597,702 111% 3,819,532 2,190,300 57% 3,461,753 4,264,673 2 GENERAL FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED BUILDING & ZONING 11-24-00-44300 BUILDING PERMITS 310,000 310,113 100% 255,000 249,151 98% 280,666 275,000 11-24-00-44310 ELECTRICAL PERMITS 98,000 82,398 84% 85,000 60,413 71% 80,000 87,000 11-24-00-44320 PLUMBING PERMITS 65,000 75,564 116% 60,000 60,440 101% 63,000 60,000 11-24-00-44330 HVAC PERMITS 60,000 62,100 103% 55,000 50,819 92% 65,000 60,000 11-24-00-44400 ZONING PERMITS & FEES 60,000 58,220 97% 55,000 48,840 89% 55,000 55,000 11-24-00-44410 PERMITS-SHORT-TERM RENTALS - - - 143,750 107,966 75% 107,966 107,966 593,000 588,395 99% 653,750 577,629 88% 651,632 644,966 STREET DEPARTMENT 11-32-10-43550 MISC STREET DEPT GRANTS - 5,347 - - 11,168 - 11,168 - 11-32-10-44350 PUBLIC WORKS CONST PERMIT 6,800 6,870 101% 5,000 5,580 112% 5,460 5,000 11-32-10-46300 MISC STREET DEPT REVENUE 4,100 4,145 101% 1,000 914 91% 914 1,000 11-32-12-46310 SNOW & ICE CONTROL 10,000 1,200 12% 10,000 6,600 66% 6,600 10,000 11-32-13-48510 DONATIONS TO TREE PROGRAM 750 1,269 169% 750 370 49% 370 750 21,650 18,831 87% 16,750 24,632 147% 24,512 16,750 TRAFFIC CONTROL 11-34-10-46390 CAR TOWING REIMBURSEMENTS 1,500 1,800 120% 1,500 920 61% 1,100 1,500 PARKS 11-52-00-46750 PARK USE FEES 15,100 15,133 100% 15,000 14,161 94% 15,058 15,000 11-52-00-48000 SPONSORSHIPS & PARTNERHSIPS AD 2,500 - 0% - - - - - 11-52-00-48500 PARK DONATIONS 5,000 22,042 441% 5,000 8,318 166% 8,318 5,000 11-52-00-48600 PARK FUND GRANTS 5,000 - 0% 5,000 - 0% - 5,000 11-52-00-48910 PARK FUND COLLECTIONS 1,000 - 0% - - - - - 28,600 37,175 130% 25,000 22,478 90% 23,376 25,000 RECREATION 11-65-01-46750 YOUTH SPORTS PROGRAMS - - - - - - - - 11-65-02-46750 ADULT SPORTS PROGRAM - - - - 4,206 - 4,206 5,000 11-65-03-46750 ADULT ENRICHMENT PROGRAMS - - - - - - - 1,000 - - - - 4,206 - 4,206 6,000 CONSERVATION AND DEVELOPMENT - - - - - - 2,054 100 11-70-00-47210 HISTORIC PRESERVATION DONATION 100 142 142% 100 2,054 2054% 2,054 100 11-70-00-47300 AVIAN DONATIONS 250 - 0% 250 - 0% - 250 350 142 41% 350 2,054 587% 2,054 350 TOTAL REVENUES 18,800,109 17,784,701 95% 19,796,853 11,776,558 59% 18,917,054 21,006,113 3 GENERAL FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED EXPENDITURES GENERAL GOVERNMENT 11-10-00-51330 LIFE INSURANCE POLICY FEES 2,900 2,899 100% 3,300 2,981 90% 3,557 3,600 11-10-00-51390 STAFF APPRECIATION 6,275 6,268 100% 5,500 (6,971) -127% 5,500 5,500 11-10-00-51500 OTHER PROFESSIONAL SERVICES 25,000 3,500 14% - - - - - 11-10-00-51540 UNEMPLOYMENT COMPENSATION 10,000 10,335 103% 10,000 - 0% - 5,000 11-10-00-52450 EXPENSES SUBJECT TO INS CLAIM 7,500 - 0% 7,500 - 0% - 5,000 11-10-00-53140 OFFICIAL PUBLICATIONS & NOTICE 8,750 8,735 100% - - - - - 11-10-00-53160 RECORDING FEES 100 30 30% - - - - - 11-10-00-53980 BANK CHARGES 500 173 35% 500 1,057 211% 450 500 11-10-00-53990 GENERAL GOV'T MISC EXPENSES 250 - 0% - - - - - 11-10-00-57400 PERSONAL PROPERTY WRITEOFFS 3,875 3,874 100% - - - - - 11-10-00-57800 CONTINGENCY ACCOUNT 75,000 - 0% 50,000 2,500 5% 2,500 50,000 11-10-00-59500 TRANSFER TO LIBRARY FUND 264,153 264,153 100% 282,443 - 0% 282,443 308,277 404,303 299,967 74% 360,243 (432) 0% 294,450 377,877 GENERAL INSURANCE 11-10-10-55090 INS REIMB-OTHER DEPTS (112,950) (129,244) 114% (112,950) - 0% (135,000) (145,000) 11-10-10-55120 GENERAL LIABILITY INSURANCE 259,815 259,811 100% 248,026 180,583 73% 311,435 337,590 11-10-10-55130 BOILER & MACHINERY INS 1,600 1,662 104% 1,700 569 33% 1,700 1,700 11-10-10-55160 WORKERS COMPENSATION 336,781 336,763 100% 159,921 208,199 130% 208,199 294,084 485,246 468,993 97% 296,697 389,351 131% 386,334 488,374 HEALTH INSURANCE AND OTHER BENEFITS 11-10-20-51110 HEALTH & DENTAL REIMBURSABLE (42,057) (38,365) 91% (42,057) (24,581) 58% (32,000) (35,000) 11-10-20-51320 HEALTH AND DENTAL ADMIN CHGS 49,550 49,542 100% 38,000 31,268 82% 39,068 38,700 11-10-20-51335 HRA CLAIMS (EBC) 240,000 239,792 100% 177,726 169,202 95% 209,202 210,000 11-10-20-51337 RETIREE HEALTH INS PREMIUMS 152,640 132,495 87% 140,000 79,138 57% 135,663 135,660 11-10-20-51350 EAP PROGRAM 3,800 3,750 99% 3,875 3,750 97% 3,750 3,875 403,933 387,214 96% 317,544 258,778 81% 355,683 353,235 COMMON COUNCIL 11-11-00-51140 COUNCIL SALARIES 41,622 41,723 100% 41,622 30,400 73% 41,622 41,622 11-11-00-51520 COUNCIL SOCIAL SECURITY 3,184 3,192 100% 3,184 2,326 73% 3,184 3,184 11-11-00-53200 COUNCIL WIS LEAGUE MEMBERSHIP 7,013 7,012 100% 7,451 7,451 100% 7,451 7,746 11-11-00-53250 WALWORTH COUNTY ECONOMIC DEV - - - - - - - 4,400 11-11-00-53310 COUNCIL MEALS & LODGING 500 85 17% 500 - 0% - 500 11-11-00-53320 COUNCIL CONFERENCES & SCHOOL 500 285 57% 500 - 0% - 500 11-11-00-53990 COUNCIL MISCELLANEOUS EXPENSES 750 811 108% 750 21 3% 25 750 53,569 53,109 99% 54,007 40,197 74% 52,282 58,702 MUNICIPAL COURT 4 GENERAL FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED 11-12-00-51140 MUNICIPAL COURT JUDGE WAGES 15,809 15,856 100% 16,584 11,553 70% 15,809 16,304 11-12-00-51200 MUNICIPAL COURT WAGES-CLERK 66,934 66,923 100% 74,672 50,954 68% 70,043 77,100 11-12-00-51220 MUNICIPAL COURT WAGES-PT 21,076 20,134 96% 32,230 17,180 53% 23,780 31,208 11-12-00-51250 MUNICIPAL CT OVERTIME 2,825 2,810 99% 2,000 1,179 59% 1,800 1,800 11-12-00-51340 MUNICIPAL CT LIFE INSURANCE 390 420 108% 390 351 90% 519 520 11-12-00-51345 MUNICIPAL CT HEALTH INSURANCE 27,948 23,574 84% 27,948 17,500 63% 23,333 23,798 11-12-00-51350 MUNICIPAL CT DENTAL INSURANCE 876 948 108% 1,100 1,156 105% 1,536 1,536 11-12-00-51355 MUNICIPAL CT VISION INSURANCE 69 69 99% 69 51 74% 72 72 11-12-00-51360 MUNICIPAL CT RETIREMENT FUND 4,564 4,854 106% 5,493 3,754 68% 5,493 5,513 11-12-00-51370 MUNICIPAL CT DISABILITY INS 159 159 100% 159 119 75% 159 165 11-12-00-51520 MUNICIPAL CT SOCIAL SECURITY 8,581 7,944 93% 9,511 5,886 62% 8,911 9,420 11-12-00-52140 COLLECTION FEES 1,000 - 0% 1,000 625 63% 625 1,800 11-12-00-52210 MUNICIPAL CT TELEPHONE 1,680 1,673 100% 1,200 1,105 92% 1,405 550 11-12-00-52900 CARE OF PRISONERS 2,500 2,420 97% 2,500 605 24% 600 2,500 11-12-00-53100 MUNICIPAL CT OFFICE SUPPLIES 1,575 1,660 105% 1,700 1,273 75% 1,900 2,000 11-12-00-53120 POSTAGE-MUNICIPAL COURT 1,500 1,117 74% 2,000 1,315 66% 1,500 2,000 11-12-00-53240 DUES, BOOKS, PUBLICATIONS 850 850 100% 1,600 1,296 81% 1,600 1,600 11-12-00-53300 MUNICIPAL CT TRAVEL-MILEAGE 1,100 334 30% 1,000 259 26% 100 1,000 11-12-00-53310 MUN CT-MEALS & LODGING 1,470 877 60% 1,500 518 35% 500 1,500 11-12-00-53320 MUN CT CONFERENCES & SCHOOL 2,000 1,318 66% 2,500 - 0% 1,100 2,000 11-12-00-53610 EQUIPMENT MAINT SERVICE COSTS 8,600 8,519 99% 8,700 12,041 138% 13,000 10,000 11-12-00-53810 MUNICIPAL COURT OPERATIONS 1,000 76 8% 500 1,461 292% 1,600 500 11-12-00-53990 MUNICIPAL CT MISCELLANEOUS EXP 1,000 - 0% 500 - 0% - 500 173,506 162,534 94% 194,856 130,178 67% 175,384 193,386 LEGAL 11-13-00-51130 CITY ATTORNEY SALARY 86,681 82,591 95% 90,929 60,177 66% 86,681 89,394 11-13-00-51340 CITY ATTORNEY LIFE INSURANCE 650 199 31% - - - - - 11-13-00-51360 CITY ATTORNEY RETIREMENT FUND 6,024 5,750 95% 6,547 4,333 66% 6,547 6,481 11-13-00-51520 CITY ATTORNEY SOCIAL SECURITY 6,631 6,318 95% 6,956 4,603 66% 6,631 6,839 11-13-00-53100 CITY ATTORNEY OFFICE SUPPLIES - - - 1,000 908 91% 835 1,000 11-13-00-53310 CITY ATTORNEY MEALS & LODGING - - - 1,000 - 0% 450 1,000 11-13-00-53320 CITY ATTORNEY SCHOOL/CONFER 325 325 100% 325 - 0% 325 325 11-13-00-53240 DUES, BOOKS, PUBLICATIONS - - - 2,100 - 0% - 2,100 11-13-00-53990 CITY ATTORNEY MISC EXPENSES 675 658 97% 300 10 3% 100 300 11-13-10-52140 OUTSIDE ATTORNEYS FEES 80,000 25,004 31% 100,000 30,153 30% 50,000 50,000 180,986 120,845 67% 210,157 101,093 48% 151,569 157,439 MAYOR 11-14-10-51140 MAYOR SALARY 7,800 7,823 100% 7,800 5,700 73% 7,800 7,800 11-14-10-51520 MAYOR SOCIAL SECURITY 597 598 100% 597 459 77% 597 597 11-14-10-53100 MAYOR OFFICE SUPPLIES 300 163 54% 300 32 11% 300 300 11-14-10-53310 MAYOR MEALS,LODGING,ETC 500 30 6% 500 - 0% - 500 11-14-10-53990 MAYOR MISC EXPENSE 1,000 772 77% 750 296 39% 350 750 5 GENERAL FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED 10,197 9,386 92% 9,947 6,487 65% 9,047 9,947 CITY ADMINISTRATOR OFFICE 11-14-20-51100 SALARIES AND WAGES 163,937 163,925 100% 276,509 185,231 67% 276,509 287,698 11-14-20-51340 LIFE INSURANCE 800 494 62% 647 891 138% 1,191 1,200 11-14-20-51345 HEALTH INSURANCE 24,121 11,757 49% 40,665 10,445 26% 17,405 25,812 11-14-20-51350 DENTAL INSURANCE 1,630 312 19% 3,083 1,150 37% 1,510 1,600 11-14-20-51355 VISION INSURANCE 105 34 32% 137 51 37% 66 90 11-14-20-51360 RETIREMENT FUND (WRS) 10,593 6,926 65% 19,908 13,580 68% 18,380 20,858 11-14-20-51370 DISABILITY INSURANCE 450 34 8% 348 305 88% 485 500 11-14-20-51520 SOCIAL SECURITY 11,660 7,569 65% 21,152 14,235 67% 19,035 22,009 11-14-20-53100 OFFICE SUPPLIES 750 770 103% 500 386 77% 500 500 11-14-20-53240 DUES,BOOKS,PUBLICATIONS 1,500 - 0% 2,000 1,393 70% 1,500 2,000 11-14-20-53300 TRAVEL 2,625 2,625 100% 5,500 3,835 70% 5,500 5,500 11-14-20-53310 MEALS & LODGING 750 294 39% 1,500 319 21% 1,500 2,000 11-14-20-53320 CONFERENCES & SEMINARS 1,000 275 28% 1,300 1,966 151% 1,966 2,000 11-14-20-53500 STRATEGIC PLAN CONSULTANTS 35,000 11,522 33% 10,000 34,473 345% 34,473 10,000 11-14-20-53990 MISCELLANEOUS EXPENSES 15,000 12,763 85% 12,236 8,247 67% 9,000 5,000 11-14-20-54500 COMPUTER IT SVC & EQUIPMENT - - - 130,000 120,295 93% 130,000 130,000 269,921 219,299 81% 525,485 396,799 76% 519,020 516,767 CITY CLERK 11-14-30-51100 SALARIES AND WAGES 109,139 108,762 100% 191,027 128,682 67% 191,027 200,542 11-14-30-51110 ASSISTANT CLERK WAGES 77,096 72,596 94% - - - - 11-14-30-51340 LIFE INSURANCE 285 283 99% 250 167 67% 250 250 11-14-30-51345 HEALTH INSURANCE 51,977 44,276 85% 44,276 32,552 74% 44,276 45,161 11-14-30-51350 DENTAL INSURANCE 2,089 1,388 66% 1,980 1,486 75% 1,980 1,980 11-14-30-51355 VISION INSURANCE 139 139 100% 144 104 72% 144 144 11-14-30-51360 RETIRMENT FUND (WRS) 12,943 12,639 98% 13,754 9,265 67% 13,754 14,540 11-14-30-51370 DISABILITY INSURANCE 500 527 105% 578 433 75% 578 580 11-14-30-51520 SOCIAL SECURITY 14,247 13,978 98% 14,614 10,208 70% 14,614 15,342 11-14-30-51900 POLL WORKERS FEES 15,000 6,018 40% 30,000 8,903 30% 6,500 15,000 11-14-30-52180 MUNICIPAL CODIFICATION 6,325 6,324 100% 7,500 2,045 27% 5,515 6,500 11-14-30-52190 CONTRACTS-WEIGHTS & MEASURES 4,800 4,500 94% 4,500 4,500 100% 4,500 4,500 11-14-30-53100 OFFICE SUPPLIES 2,500 1,474 59% 2,500 1,990 80% 2,500 2,500 11-14-30-53110 BALLOTS/OTHER ELECTION EXPENSE 5,530 4,278 77% 15,000 7,029 47% 3,500 7,500 11-14-30-53120 POSTAGE 9,000 5,033 56% 9,000 16 0% 6,200 2,000 11-14-30-53140 OFFICIAL PUBLICATIONS & NOTICE - - - 8,000 6,345 79% 7,500 8,000 11-14-30-53150 PUBLICATION FEES REIMBURSABLE - - - 1,500 - 0% - 1,500 11-14-30-53160 RECORDING FEES - - - 150 90 60% 90 150 11-14-30-53200 PROFESSIONAL DUES - - - 250 130 52% 130 250 11-14-30-53300 TRAVEL 1,000 - 0% 1,000 - 0% 500 1,000 11-14-30-53310 MEALS & LODGING 1,000 254 25% 1,000 - 0% - 1,000 11-14-30-53320 CONFERENCES/TRAINING 1,500 335 22% 1,250 35 3% 35 1,250 6 GENERAL FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED 11-14-30-53820 LICENSE/SUPPORT EXPENSE 15,000 12,101 81% 30,000 26,571 89% 26,571 30,000 11-14-30-53990 MISCELLANEOUS EXPENSES 300 13 4% 250 - 0% - 250 330,370 294,916 89% 378,523 240,552 64% 330,164 359,939 FINANCE 11-15-10-51100 SALARIES AND WAGES 99,185 99,986 101% 366,550 269,084 73% 366,550 381,303 11-15-10-51200 FINANCE WAGES 269,581 261,841 97% - - - - - 11-15-10-51340 LIFE INSURANCE 1,483 1,286 87% 1,159 885 76% 1,159 1,159 11-15-10-51345 HEALTH INSURANCE 76,852 67,648 88% 68,745 51,558 75% 68,745 70,120 11-15-10-51350 DENTAL INSURANCE 4,177 3,367 81% 3,651 3,568 98% 3,651 3,651 11-15-10-51355 VISION INSURANCE 340 198 58% 256 141 55% 256 256 11-15-10-51360 RETIREMENT EXP 25,629 25,500 99% 26,392 19,374 73% 26,392 27,453 11-15-10-51370 DISABILITY INS 1,129 954 84% 874 655 75% 874 874 11-15-10-51520 SOCIAL SECURITY 28,211 27,061 96% 28,041 19,961 71% 28,041 29,169 11-15-10-52120 CONSULTANT FEES 9,200 9,200 100% 5,500 6,055 110% 5,500 5,500 11-15-10-52130 INDEPENDENT AUDIT FEES 28,770 28,770 100% 28,000 25,000 89% 27,000 28,000 11-15-10-53100 OFFICE SUPPLIES 5,000 4,108 82% 3,500 3,947 113% 4,000 3,500 11-15-10-53200 PROFESSIONAL DUES 1,000 480 48% 1,000 894 89% 894 950 11-15-10-53300 TRAVEL - - - 500 469 94% 500 500 11-15-10-53310 MEALS & LODGING - - - 1,000 1,618 162% 1,618 1,700 11-15-10-53320 CONFERENCES/TRAINING 3,600 219 6% 2,500 2,778 111% 2,778 2,500 11-15-10-53990 MISCELLANEOUS EXPENSES 1,500 - 0% 500 - 0% - 500 11-15-10-54500 COMPUTER IT SVC & EQUIPMENT 130,000 131,345 101% - - - - - 685,657 661,963 97% 538,168 405,986 75% 537,958 557,135 CITY ASSESSOR 11-15-40-52100 ASSESSOR CONTRACTED SERVICES 42,500 43,750 103% 43,080 30,000 70% 43,080 44,372 11-15-40-52130 MANUFACTURING ASSESSMENT 2,300 2,993 130% 2,995 - 0% 2,995 2,995 11-15-40-53980 BOARD OF REVIEW MISC EXPENSES 300 71 24% 150 - 0% - 100 45,100 46,813 104% 46,225 30,000 65% 46,075 47,467 CITY HALL BUILDING 11-16-10-51200 CITY HALL MAINT WAGES 67,746 67,555 100% 71,074 51,918 73% 71,074 72,883 11-16-10-51250 CITY HALL MAINT OVERTIME 1,000 1,004 100% 1,025 449 44% 1,000 1,051 11-16-10-51340 CITY HALL MAINT LIFE INS 400 292 73% 314 243 77% 314 336 11-16-10-51345 CITY HALL MAINT HEALTH INSUR 31,848 31,817 100% 27,948 23,253 83% 27,948 28,507 11-16-10-51350 CITY HALL MAINT DENTAL INSUR 1,126 1,127 100% 1,541 1,138 74% 1,541 1,541 11-16-10-51355 CITY HALL MAINT VISION INS 68 0 0% - 0 - - - 11-16-10-51360 CITY HALL MAINT RETIREMENT 4,742 4,788 101% 5,191 3,796 73% 5,191 5,360 11-16-10-51370 CITY HALL MAINT DISABILITY INS 234 234 100% 237 178 75% 237 240 11-16-10-51520 CITY HALL MAINT SOCIAL SEC 5,220 5,072 97% 5,515 3,888 70% 5,515 5,656 11-16-10-52210 CITY HALL TELEPHONE 19,450 19,436 100% 16,000 16,341 102% 17,000 6,708 11-16-10-52220 CITY HALL ELECTRICITY 46,250 46,238 100% 45,000 31,843 71% 38,043 45,000 11-16-10-52240 CITY HALL GAS HEAT 12,400 12,360 100% 15,000 11,991 80% 12,429 15,000 7 GENERAL FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED 11-16-10-52260 CITY HALL WATER & SEWER EXP 3,100 3,094 100% 2,800 2,172 78% 2,081 2,800 11-16-10-52400 CITY HALL BUILDING REPAIRS 26,800 26,561 99% 45,000 34,264 76% 33,000 45,000 11-16-10-53100 CITY HALL OFFICE SUPPLIES 3,750 3,745 100% 3,250 2,057 63% 3,200 3,250 11-16-10-53500 CITY HALL BLDG MAINT SUPPLIES 6,475 6,467 100% 5,800 6,645 115% 6,645 6,200 11-16-10-53600 CITY HALL MAINT SERVICE COSTS 26,275 26,233 100% 25,000 21,939 88% 22,766 25,000 11-16-10-55310 CH OFFICE EQUIPMENT CONTRACTS 7,000 6,804 97% 8,500 4,911 58% 5,100 5,600 11-16-10-55320 CH POSTAGE METER RENT & EXP 2,000 1,449 72% 2,500 2,815 113% 3,000 3,000 265,884 264,275 99% 281,695 219,840 78% 256,084 273,132 POLICE 11-21-00-51100 POLICE FT SALARIES 3,370,902 3,349,834 99% 3,592,198 2,582,979 72% 3,370,902 3,827,341 11-21-00-51200 POLICE PT WAGES 116,048 108,268 93% 121,850 85,279 70% 116,048 144,340 11-21-00-51250 POLICE OVERTIME WAGES 40,700 35,607 87% 49,585 41,793 84% 40,700 52,925 11-21-00-51270 PD COMPENSATION PER CONTRACT 168,000 189,319 113% 205,756 152,568 74% 168,000 230,160 11-21-00-51340 PD LIFE INSURANCE 4,200 4,461 106% 5,535 3,725 67% 4,200 6,477 11-21-00-51345 PD HEALTH INSURANCE 894,769 825,305 92% 894,769 595,387 67% 894,769 894,769 11-21-00-51347 PD HEALTH INS OPT OUT 15,600 14,625 94% 15,600 5,525 35% 15,600 8,450 11-21-00-51350 PD DENTAL INSURANCE 38,500 29,566 77% 43,449 32,575 75% 38,500 49,174 11-21-00-51355 PD VISION INSURANCE 2,200 2,104 96% 2,771 1,557 56% 2,200 2,855 11-21-00-51360 PD RETIREMENT FUND 475,951 488,665 103% 503,928 374,658 74% 475,951 522,141 11-21-00-51370 PD DISABILITY INS 10,200 9,465 93% 11,179 7,288 65% 10,200 11,201 11-21-00-51380 PD UNIFORM ALLOWANCE 41,255 32,485 79% 42,565 37,598 88% 41,255 53,865 11-21-00-51385 EMPLOYEE WELLNESS - - - - - - - 4,600 11-21-00-51390 PART TIME UNIFORM EXPENSE 5,900 5,285 90% 5,900 2,328 39% 5,900 5,900 11-21-00-51395 STAFF APPERICATION - - - 3,500 1,055 30% - 3,500 11-21-00-51400 PD INTERPRETERS FEES 1,000 686 69% 1,000 211 21% 500 1,000 11-21-00-51520 PD SOCIAL SECURITY 283,911 277,428 98% 304,852 214,243 70% 283,911 326,136 11-21-00-51900 PFC COMMISSION EXPENSES 600 175 29% 600 273 45% 100 600 11-21-00-52140 OUTSIDE LEGAL EXPENSES 1,200 351 29% 1,200 - 0% 400 1,200 11-21-00-52210 PD TELEPHONE EXPENSE 35,312 38,441 109% 35,312 25,885 73% 35,312 36,752 11-21-00-52220 POLICE IMPOUND BLDG ELECTRIC 1,400 949 68% 1,400 757 54% 700 1,400 11-21-00-52450 EQUIPMENT REPAIRS-INS CLAIMS 5,000 1,000 20% 5,000 - 0% - 5,000 11-21-00-52620 PD COMMUNICATION SYS MAINT FEE 52,100 43,271 83% 52,100 35,336 68% 52,100 52,100 11-21-00-52900 CARE OF PRISONERS 1,000 338 34% 1,000 179 18% 500 1,000 11-21-00-52910 CARE OF STRAY ANIMALS 400 54 14% 400 - 0% 100 400 11-21-00-53050 DATA PROCESSING 54,100 32,378 60% 51,387 19,803 39% 54,100 53,387 11-21-00-53100 PD OFFICE SUPPLIES 8,000 7,486 94% 8,000 3,196 40% 8,000 8,000 11-21-00-53120 PD POSTAGE 2,300 3,120 136% 2,800 1,999 71% 2,300 2,800 11-21-00-53160 CRIME PREVENTION PROGRAM 6,000 5,661 94% 6,000 1,553 26% 2,200 6,000 11-21-00-53300 PD MILEAGE/TRAVEL 2,500 63 3% 1,500 - 0% 250 1,500 11-21-00-53310 PD MEALS & LODGING 10,000 9,236 92% 11,000 7,562 69% 10,000 13,500 11-21-00-53410 PD FUEL EXPENSE 62,500 39,607 63% 62,500 41,114 66% 48,000 62,500 11-21-00-53420 PD SPECIAL EQUIPMENT 17,238 13,739 80% 17,238 5,545 32% 11,000 15,238 11-21-00-53610 PD EQUIP MAINT SERV COSTS 40,640 35,150 86% 40,640 18,905 47% 40,640 49,172 8 GENERAL FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED 11-21-00-53700 PD MEDICAL SUPPLIES 3,500 1,698 49% 3,500 1,394 40% 1,000 3,500 11-21-00-53750 POLICE CANINE CARE 3,750 11-21-00-57365 DONATION PURCHASES-FIRST RESP - 1,350 - - - - 1,350 - 11-21-00-53800 PD SPECIAL INVESTIGATIONS 13,520 8,064 60% 13,520 3,021 22% 4,200 13,520 11-21-00-53990 PD MISCELLANEOUS EXP 5,000 4,353 87% 5,000 2,602 52% 5,000 5,000 11-21-00-54100 PD TRAINING EXPENSES 53,810 51,116 95% 53,810 35,790 67% 53,810 56,500 11-21-00-54110 PD APPLICATION PROCESS 8,000 7,610 95% 8,000 3,361 42% 4,200 8,000 11-21-00-54150 TUITION & BOOKS PER CONTRACT 16,400 16,974 104% 9,100 5,220 57% 16,400 19,775 11-21-00-54500 PRO-PHOENIX MAINT CONTRACT 34,507 31,732 92% 36,500 21,000 58% 34,507 30,000 11-21-00-55310 COPY MACHINE & SHREDDING SVC 4,700 6,125 130% 6,200 4,465 72% 4,700 7,475 11-21-00-55330 TELETYPE EXPENSE 11,353 9,690 85% 11,353 9,741 86% 11,353 11,353 11-21-00-57360 DONOR PURCHASES - 9,421 - - 3,085 - 9,421 - 11-21-00-57370 BODY ARMOR EXPENDITURES 9,800 8,376 85% 9,684 5,554 57% 9,800 17,600 11-21-00-57375 AXON CAMERAS/TASERS 57,127 44,341 78% 68,210 54,134 79% 57,127 60,000 11-21-00-57376 PUBLIC SAFETY CAMERA SYSTEM - - - 27,000 11,300 42% - 27,000 11-21-00-58100 EQUIPMENT OUTLAY 63,000 56,628 90% 86,250 47,489 55% 63,000 78,700 6,050,143 5,864,618 97% 6,440,641 4,509,031 70% 6,010,206 6,797,556 FIRE 11-22-00-51130 FIRE OFFICER SALARIES 129,037 125,521 97% 138,070 106,066.64 77% 138,070 150,176 11-22-00-51135 FIRE PREVENTION DIVISION CHIEF - - - 116,796 83,524.80 72% - 125,642 11-22-00-51150 FIRE SAFETY/PUBLIC ED WAGES 9,341 7,598 81% 9,715 6,582.09 68% 9,715 10,104 11-22-00-51155 FIRE SAFETY/PUBLIC ED EXP 1,000 3,953 395% 1,000 1,600.10 160% 1,600 1,000 11-22-00-51160 FIRE/EMS OTHER PAY 6,398 7,093 111% 6,654 2,648.86 40% 6,654 6,920 11-22-00-51220 PAID ON PREMISE WAGES 450,500 527,525 117% 468,520 423,571.53 90% 588,520 675,000 11-22-00-51225 APPRENTICESHIP PROGRAM - 2,023 - 20,000 10,263.00 51% 12,500 20,000 11-22-00-51230 FULL-TIME WAGES 1,003,481 905,439 90% 1,242,309 980,207.44 79% 1,003,481 1,362,708 11-22-00-51240 TOWN OF LINN STAFFING WAGES 1,001,539 1,121,323 112% 825,847 669,991.19 81% 938,991 858,872 11-22-00-51250 OVERTIME WAGES 35,000 15,605 45% 35,000 30,405.76 87% 35,000 35,000 11-22-00-51260 FULL-TIME VACATION WAGES 87,322 111,528 128% 166,667 95,899.11 58% 160,000 167,481 11-22-00-51270 FULL-TIME SICK TIME WAGES 52,393 48,468 93% 216,435 50,142.55 23% 52,393 232,491 11-22-00-51280 FULL TIME HOLIDAY WAGES 43,661 21,264 49% 52,825 30,445.30 58% 43,661 64,581 11-22-00-51330 FD LIFE INSURANCE EXP 2,296 1,906 83% 2,572 2,021.91 79% 2,572 4,020 11-22-00-51340 FD WORKMEN DISABILITY INS 26,700 26,433 99% 29,904 26,777.34 90% 29,904 29,904 11-22-00-51345 FD HEALTH INSURANCE 524,747 308,405 59% 621,222 333,835.86 54% 621,222 611,089 11-22-00-51350 FD DENTAL INSURANCE 24,304 10,042 41% 29,289 18,040.12 62% 29,289 33,913 11-22-00-51355 FD VISION INSURANCE 2,096 1,015 48% 1,769 1,064.39 60% 1,100 2,058 11-22-00-51360 FIRE/EMS RETIREMENT EXP 456,712 303,753 67% 419,534 300,888.83 72% 419,534 454,232 11-22-00-51370 FD DISABILITY INS 1,833 3,919 214% 2,053 4,209.01 205% 4,500 7,709 11-22-00-51380 FIRE DEPT UNIFORMS 23,000 30,933 134% 26,000 19,680.84 76% 21,670 35,000 11-22-00-51440 FD TRAVEL/MEAL EXPENSES 5,000 8,831 177% 5,000 7,079.61 142% 7,200 7,500 11-22-00-51520 FD SOCIAL SECURITY EXP 233,702 158,441 68% 215,405 157,568.07 73% 215,405 251,448 11-22-00-52140 OUTSIDE BILLING SERVICES 41,250 56,743 138% 46,750 31,455.02 67% 39,055 55,000 11-22-00-52150 FIRE INSPECTORS WAGES 60,648 47,468 78% 60,648 40,498.53 67% 60,648 63,074 9 GENERAL FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED 11-22-00-52160 FIRE/EMS DATA ENTRY WAGES 56,304 59,181 105% 60,424 45,602.40 75% 60,424 66,061 11-22-00-52175 2% FIRE DUES EXPENSES - 131,572 - - 119,950.59 - - - 11-22-00-52190 OTHER PROFESSIONAL SERVICES - - - 40,000 - 0% - - 11-22-00-52210 FIRE TELEPHONE EXPENSE 12,371 18,600 150% 12,742 12,482.81 98% 15,000 17,616 11-22-00-52220 FIREHOUSE ELECTRICITY 17,962 18,773 105% 18,501 13,317.21 72% 17,962 18,501 11-22-00-52240 FIREHOUSE GAS HEAT 9,014 7,835 87% 9,284 7,177.06 77% 9,014 10,212 11-22-00-52260 FIREHOUSE WATER/SEWER BILLS 1,657 1,968 119% 1,707 1,797.27 105% 1,800 1,878 11-22-00-52400 EQUIPMENT REPAIRS-FIRE DEPT 60,000 85,269 142% 81,000 54,015.63 67% 60,000 75,000 11-22-00-52410 FIREHOUSE REPAIRS 15,000 4,008 27% 15,000 27,772.10 185% 29,000 15,000 11-22-00-52500 PROPERTY INSURANCE 53,000 - 0% 40,000 26,621.00 67% 40,000 40,000 11-22-00-52620 FD-COMMUNICATION SYS MAINT FEE 3,751 693 18% 3,751 717.69 19% 3,751 3,751 11-22-00-52650 PD COMMUNICATION SERVICES 61,439 61,439 100% 66,548 69,059.00 104% 69,059 70,271 11-22-00-53100 OFFICE SUPPLIES 3,000 1,607 54% 3,000 1,481.50 49% 1,700 3,000 11-22-00-53120 POSTAGE EXPENSE 500 798 160% 1,000 955.80 96% 1,000 2,500 11-22-00-53200 MEMBERSHIP DUES & FEES 2,200 2,578 117% 3,200 2,806.80 88% 2,900 3,200 11-22-00-53320 FIRE DEPT CONFERENCES/SCHOOLS 3,000 6,735 224% 5,000 1,710.58 34% 5,000 5,000 11-22-00-53400 OPERATING SUPPLIES 5,000 4,934 99% 5,000 3,592.04 72% 5,000 7,500 11-22-00-53410 FD FUEL EXPENSE 26,000 29,236 112% 26,000 31,990.71 123% 32,000 39,000 11-22-00-53420 FIRE DUES FROM STATE EXPENSES - - - - - - - - 11-22-00-53500 BLDG MAINT SUPPLIES-FIREHOUSE 15,000 12,412 83% 15,000 14,046.60 94% 15,000 21,000 11-22-00-53510 EQUIP MAINT SUPPLIES-FIRE DEPT 7,000 8,464 121% 7,000 3,298.62 47% 7,000 7,000 11-22-00-53600 FIREHOUSE MAINT SERVICE COSTS 7,083 2,040 29% 7,083 2,275.00 32% 4,500 7,083 11-22-00-53970 BAD DEBT EXPENSE/ADJUSTMENTS - (23,584) - - - - - - 11-22-00-53990 FIRE MISCELLANEOUS EXP 1,000 2,677 268% 1,000 53.88 5% 1,000 1,000 11-22-00-53995 STAFF APPRECIATION - 301 - 5,000 5,418.08 108% 5,500 7,500 11-22-00-54100 FIRE TRAINING PAY 81,253 72,917 90% 95,503 60,977.12 64% 95,503 99,323 11-22-00-54120 TUITION REIMB PER CONTRACT 5,000 - 0% 5,000 - 0% - 5,000 11-22-00-54150 EXPENSE REIMB PER CONTRACT 1,500 - 0% 1,500 - 0% - 1,500 11-22-00-54500 FIRE IT SERVICES 41,470 45,161 109% 46,817 46,194.80 99% 48,000 65,521 11-22-00-54550 LEXIPOL 6,050 6,444 107% 6,863 6,862.37 100% 6,863 7,206 11-22-00-54600 RECORDS MANAGEMENT 8,224 13,471 164% 8,636 6,991.83 81% 8,471 9,000 11-22-00-55100 EMS TRAINING PAY 38,055 53,331 140% 50,077 47,800.58 95% 50,077 52,080 11-22-00-56100 CPR CLASS PAY 500 307 61% - - - - - 11-22-00-57360 DONATION PURCHASES - 2,216 - - 6,190.90 - 6,190 - 11-22-00-57365 DONATION PURCHASES-FIRST RESP - 10,481 - - - - - - 11-22-00-57500 SPRINKLER SYSTEMS EXPENSES 7,500 6,938 93% 7,500 1,687.50 23% 3,248 7,500 11-22-00-58000 FIRE EQUIPMENT/SUPPLIES 7,500 5,455 73% 7,500 4,491.78 60% 7,500 7,500 11-22-00-58100 EMS EQUIPMENT/SUPPLIES 35,000 34,974 100% 42,000 24,048.43 57% 38,000 46,200 11-22-00-58110 SPECIALIZED TEAMS EQUIP/SUP 10,000 8,146 81% 10,000 9,903.05 99% 10,000 17,000 11-22-00-58200 STATE MANDATED EQUIP TESTING 99,727 71,697 72% 109,700 59,670.97 54% 99,727 109,700 11-22-00-58300 ACT 102 EXPENSES 7,309 66,860 915% 7,309 32,804.97 449% 35,000 7,309 11-22-00-58400 PRE-EMPLOYMENT TESTING 3,000 6,631 221% 3,000 1,754.63 58% 1,800 3,000 11-22-00-58410 EMPLOYEE HEALTH & WELLNESS 5,795 1,688 29% 5,795 - 0% - 15,000 11-22-00-58500 EQUIPMENT OUTLAY 20,800 4,931 24% 20,800 23,890.48 115% 24,000 26,800 10 GENERAL FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED 4,960,924 4,704,281 95% 5,615,224 4,214,206 75% 5,263,673 6,166,633 BUILDING & ZONING 11-24-00-51100 WAGES AND SALARIES 83,843 83,398 99% 186,137 129,803 70% 186,137 193,644 11-24-00-51200 CODE ENFORCER WAGES 73,760 73,028 0% 71,065 38,771 0% 53,771 72,433 11-24-00-51340 LIFE INSURANCE 600 505 84% 804 625 78% 750 804 11-24-00-51345 HEALTH INSURANCE 32,725 32,653 100% 49,009 31,365 64% 30,698 44,272 11-24-00-51350 DENTAL INSURANCE 980 944 96% 3,171 2,199 69% 3,099 3,541 11-24-00-51355 VISION INSURANCE 205 105 51% 173 100 58% 136 138 11-24-00-51360 RETIREMENT FUND(WRS) 10,975 10,892 99% 18,769 12,007 64% 16,207 19,290 11-24-00-51370 DISABILITY INSURANCE 638 407 64% 741 505 68% 740 741 11-24-00-51520 SOCIAL SECURITY 11,783 11,762 100% 19,943 12,697 64% 12,000 20,355 11-24-00-52190 CONTRACT BUILDING INSPECTOR 283,850 283,805 100% 295,750 262,220 89% 295,750 313,300 11-24-00-52500 ZONING CODE ENFORCEMENT - - - 40,000 32,868 82% 20,931 5,000 11-24-00-52620 TELEPHONE EXPENSE 200 197 99% 250 202 81% 200 250 11-24-00-53100 OFFICE SUPPLIES 6,450 6,451 100% 1,000 1,771 177% 1,900 3,000 11-24-00-53120 STATE SEALS - - - 2,100 3,972 189% 3,972 5,000 11-24-00-53130 COPIER EXPENSES - - - 1,440 1,070 74% 1,070 1,440 11-24-00-53140 POSTAGE - - - 500 2,072 414% 2,500 2,500 11-24-00-53150 ZONING CODES - - - 1,000 10 1% 10 - 11-24-00-53200 MEMBERSHIP DUES & FEES 600 - 0% 700 693 99% 693 700 11-24-00-53300 TRAVEL/MILEAGE 300 245 82% 1,000 - 0% - 1,000 11-24-00-53310 MEALS AND LODGING - - - 500 - 0% - 500 11-24-00-53320 CONFERENCES, SEMINARS & TRAIN - - - 2,000 473 24% 473 1,000 11-24-00-53350 OTHER PROFESSIONAL FEES 65,750 65,727 100% 10,500 12,153 116% 11,339 10,500 11-24-00-53410 VEHICLE-FUEL & OIL - - 500 232 0% 232 - 11-24-00-53990 MISCELLANEOUS EXPENSES 400 403 101% - 222 - 100 - 11-24-00-54500 COMPUTER IT SVC & EQUIPMENT 4,800 4,644 97% 4,750 4,575 96% 4,575 26,275 577,859 575,166 100% 711,802 550,605 77% 647,284 725,683 EMERGENCY MANAGEMENT 11-29-00-52100 STORM SIRENS MAINT. & REPAIRS 8,276 4,957 60% 7,466 3,776 51% 3,900 8,000 11-29-00-52220 SIRENS ELECTRICTY 618 632 102% 637 629 99% 637 750 11-29-00-53100 EMER MGMT OFFICE SUPPLIES - 20 - - - - - - 11-29-00-53310 EMER MGMT MEALS,LODGING,ETC 500 500 100% 500 - 0% - 500 11-29-00-53400 EMER MGMT SUPPLIES 3,000 4,080 136% 4,900 4,241 87% 4,600 4,900 11-29-00-54130 PUBLIC EDUCATION 800 - 0% 800 - 0% - 800 11-29-00-54140 MEDICAL RESERVE CORPS 1,900 1,052 55% - - - - - 11-29-00-58100 EQUIPMENT OUTLAY - - - - 3,450 - 2,500 15,094 11,242 74% 14,303 12,096 85% 9,137 17,450 DPW & ENGINEERING 11-30-00-52160 CITY ENGINEERING FEES 81,650 81,606 100% 55,000 48,515 88% 55,000 55,000 11-30-00-52170 SURVEYING 5,700 5,682 100% 5,000 3,500 70% 5,000 26,000 11 GENERAL FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED 87,350 87,288 100% 60,000 52,015 87% 60,000 81,000 STREETS 11-32-10-51200 SALARIES AND WAGES 619,961 631,302 102% 656,040 483,212 74% 656,040 682,054 11-32-10-51250 ST DEPT OVERTIME WAGES 49,468 37,077 75% 26,560 32,618 123% 35,000 32,000 11-32-10-51260 ST DEPT SEASONAL LABOR 80,000 78,729 98% 80,000 93,460 117% 98,000 90,000 11-32-10-51270 ST DEPT OFFICE ADMIN ASST 29,543 29,608 100% 31,618 23,061 73% 31,618 33,500 11-32-10-51340 ST DEPT LIFE INSURANCE 1,954 1,954 100% 1,525 1,532 100% 1,565 1,650 11-32-10-51345 ST DEPT HEALTH INSURANCE 159,900 140,870 88% 162,665 117,862 72% 162,665 165,919 11-32-10-51350 ST DEPT DENTAL INSURANCE 4,058 4,038 100% 10,758 8,810 82% 10,758 10,758 11-32-10-51355 ST DEPT VISION INSURANCE 565 338 60% 565 271 48% 565 565 11-32-10-51360 ST DEPT RETIREMENT FUND 49,287 49,286 100% 51,424 39,048 76% 51,424 53,824 11-32-10-51370 ST DEPT DISABILITY INS 2,942 2,941 100% 2,800 2,221 79% 2,600 2,800 11-32-10-51380 ST DEPT UNIFORM ALLOW 13,000 11,900 92% 13,000 12,419 96% 13,000 13,000 11-32-10-51520 ST DEPT SOCIAL SECURITY 59,489 59,488 100% 60,758 48,583 80% 62,780 64,072 11-32-10-52050 DRUG AND MEDICAL TESTING 1,700 1,318 78% 1,700 2,375 140% 1,789 1,700 11-32-10-52210 ST DEPT TELEPHONE EXPENSE 6,975 6,976 100% 5,500 4,153 76% 5,500 2,880 11-32-10-52220 ST DEPT BLDG ELECTRICITY 12,115 12,111 100% 11,750 8,348 71% 10,500 11,750 11-32-10-52240 ST DEPT BLDG GAS HEAT 12,000 11,985 100% 12,000 12,481 104% 14,000 14,000 11-32-10-52260 ST DEPT BLDG-WATER & SEWER 1,970 1,968 100% 1,500 1,600 107% 1,600 1,800 11-32-10-52400 ST DEPT BUILDING REPAIRS 9,500 4,722 50% 14,200 5,610 40% 14,000 10,000 11-32-10-52500 ST DEPT EQUIPMENT REPAIRS 80,000 102,107 128% 80,000 29,575 37% 78,000 80,000 11-32-10-52620 ST DEPT COMM SYSTEM MAINT FEES 100 64 64% 1,500 32 2% 100 500 11-32-10-52700 SIDEWALK REPAIRS 26,200 26,161 100% 30,000 4,480 15% 28,000 30,000 11-32-10-53300 MILEAGE/TRAVEL 800 687 86% 800 - 0% - 800 11-32-10-53310 MEALS/LODGING 200 - 0% 200 - 0% - 200 11-32-10-53320 CONFERENCES/DUES 2,000 - 0% 2,000 161 8% 250 2,000 11-32-10-53400 OPERATING SUPPLIES-STREET DEPT 27,000 26,648 99% 27,000 17,127 63% 26,000 27,000 11-32-10-53410 VEHICLE-FUEL & OIL 100,000 73,447 73% 90,000 79,884 89% 105,000 110,000 11-32-10-53450 SAFETY GRANT EXPENDITURES 1,500 7,005 467% 1,100 2,225 202% 2,225 - 11-32-10-53500 BLDG MAINT SUPPLIES-STR DEPT 5,700 5,699 100% 4,500 5,165 115% 5,124 4,500 11-32-10-53510 VEHICLE/EQUIPMENT MAINTENANCE 30,000 20,457 68% 39,500 39,969 101% 38,277 40,000 11-32-10-53600 ST DEPT BLDG MAINT SERV COSTS 2,725 7,493 275% 6,500 3,295 51% 6,500 6,500 11-32-10-53700 ROAD MAINTENANCE SUPPLIES 60,000 6,976 12% 110,000 69,392 63% 90,000 90,000 11-32-10-53900 FIRST AID AND SAFETY SUPPLIES 4,200 3,114 74% 4,200 1,877 45% 3,500 3,500 11-32-10-53990 ST DEPT MISCELLANEOUS EXP 5,000 4,063 81% 5,000 1,199 24% 1,200 5,000 1,459,852 1,370,534 94% 1,546,663 1,153,122 75% 1,557,580 1,592,272 SNOW & ICE 11-32-12-51200 SNOW & ICE CONTROL WAGES 40,914 40,900 100% 39,540 34,743 88% 38,464 40,777 11-32-12-51250 SNOW & ICE CONTROL OVERTIME 44,650 44,602 100% 25,000 10,167 41% 22,000 22,700 11-32-12-51340 SNOW & ICE LIFE INSURANCE 185 181 98% 75 72 97% 75 75 11-32-12-51345 SNOW & ICE HEALTH INSURANCE 21,750 21,716 100% 10,500 8,000 76% 10,500 10,800 11-32-12-51350 SNOW & ICE DENTAL INSURANCE 1,465 1,464 100% 750 641 86% 750 750 12 GENERAL FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED 11-32-12-51355 SNOW & ICE VISION INSURANCE 55 52 94% 30 21 69% 30 30 11-32-12-51360 SNOW & ICE RETIREMENT FUND 5,997 5,952 99% 4,646 3,268 70% 4,383 4,602 11-32-12-51370 SNOW & ICE DISABILITY INS 75 - 0% 50 - 0% - 50 11-32-12-51520 SNOW & ICE SOCIAL SECURITY 6,441 6,438 100% 4,937 3,406 69% 4,625 4,855 11-32-12-52200 CONTRACT HAULING SERVICES 35,560 11,280 32% 35,000 15,978 46% 18,000 25,000 11-32-12-52500 SNOW & ICE CONTROL-REPAIRS 500 139 28% 8,500 1,255 15% 8,500 8,500 11-32-12-53400 OPERATING SUPPLIES-SNOW & ICE 70,052 49,002 70% 79,543 23,048 29% 65,000 79,543 11-32-12-53440 SNOW REMOVAL EXPENSES 18,000 - 0% - 6,600 - - - 11-32-12-53510 EQUIP MAINT SUPPL-SNOW & ICE 6,200 6,002 97% 9,200 1,197 13% 3,200 9,200 251,844 187,726 75% 217,771 108,397 50% 175,527 206,882 TREE, BRUSH & COMPOST 11-32-13-51200 TREE, BRUSH & COMPOST WAGES 185,827 185,834 100% 176,908 208,610 118% 258,610 182,908 11-32-13-51250 TREE, BRUSH & COMPOST OT 1,563 1,545 99% 2,600 10,887 419% 12,000 3,500 11-32-13-51340 TREE, BRUSH & COMPOST LIFE INS 498 417 84% 500 488 98% 618 650 11-32-13-51345 TREE,BRUSH & COMPOST HEALTH IN 47,151 46,818 99% 48,000 49,275 103% 55,007 49,800 11-32-13-51350 TREE, BRUSH & COMPOST DENTAL 3,577 2,931 82% 2,600 3,269 126% 3,300 2,600 11-32-13-51355 TREE, BRUSH & COMPOST VISION 145 121 83% 200 139 70% 145 200 11-32-13-51360 TREE, BRUSH & COMPOST RETIRE 13,027 13,027 100% 13,361 15,661 117% 19,483 13,515 11-32-13-51370 TREE, BRUSH & COMPOST DISB. IN 325 216 66% 300 162 54% 260 300 11-32-13-51520 TREE, BRUSH & COMPOST SOC SEC 14,053 14,052 100% 14,196 16,465 116% 20,702 14,260 11-32-13-52200 FORESTRY SERVICES 1,200 1,173 98% 2,500 - 0% - 1,800 11-32-13-53460 PURCHASE OF TREES 20,600 20,600 100% 20,000 255 1% 18,000 20,000 11-32-13-53470 TREE TREATMENTS 10,000 9,893 0% 10,000 - 0% - 1,500 11-32-13-54100 TRAINING & SEMINARS 2,500 2,421 97% 2,500 10,489 420% 2,200 2,500 11-32-13-54200 TREE & BRUSH-REPAIR 7,500 7,262 97% 7,500 12,146 162% 12,146 7,500 11-32-13-54300 TREE, BRUSH & COMPOST OPER SUP 16,300 16,233 100% 20,000 8,684 43% 15,000 15,000 324,766 322,542 99% 321,165 336,531 105% 417,471 316,033 COMPOST OPERATIONS 11-32-14-51200 COMPOSTING ST DEPT WAGES 18,800 18,762 100% - - - 11-32-14-51250 COMPOSTING OVERTIME 400 397 99% - - - 11-32-14-51340 COMPOSTING LIFE INS 75 24 32% - - - 11-32-14-51345 COMPOSTING HEALTH INSURANCE 7,100 9,740 137% - - - 11-32-14-51350 COMPOSTING DENTAL INSURANCE 550 471 86% - - - 11-32-14-51355 COMPOSTING VISION INSURANCE 30 27 89% - - - 11-32-14-51360 COMPOSTING RETIREMENT FUND 1,390 1,332 96% - - - 11-32-14-51370 COMPOSTING DISABILITY INS 50 - 0% - - - 11-32-14-51520 COMPOSTING SOCIAL SECURITY 1,530 1,383 90% - - - 11-32-14-54300 COMPOSTING OPERATING SUPPLIES 2,500 349 14% - - - 32,425 32,486 100% - - - - - STORM SEWER 11-32-15-51200 STORM SEWER WAGES 8,900 8,896 100% 4,557 765 17% 765 4,200 13 GENERAL FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED 11-32-15-51230 STORM SEWER WAGES DIG HOT 5,500 5,312 97% 6,145 6,377 104% 6,500 6,600 11-32-15-51340 STORM SEWER LIFE INS 20 15 73% 20 11 53% 20 20 11-32-15-51345 STORM SEWER HEALTH INSURANCE 3,815 3,814 100% 1,945 - 0% - 800 11-32-15-51350 STORM SEWER DENTAL INSURANCE 260 259 100% 250 98 39% 98 100 11-32-15-51355 STORM SEWER VISION INSURANCE 12 12 100% 15 - 0% 15 15 11-32-15-51360 STORM SEWER RETIREMENT 990 988 100% 1,036 514 50% 750 750 11-32-15-51370 STORM SEWER DISABILITY INS 15 - 0% 15 - 0% - 15 11-32-15-51520 STORM SEWER SOC SEC 1,056 1,053 100% 1,100 546 50% 1,100 826 11-32-15-54500 STORM SEWER MAINTENANCE 12,000 11,758 98% 12,000 4,433 37% 12,000 12,000 11-32-15-54600 STORM SEWER DIGGERS HOTLINE 2,000 1,261 63% 2,000 1,364 68% 1,365 2,000 34,568 33,369 97% 29,083 14,108 49% 22,613 27,326 TRAFFIC CONTROL 11-34-10-51200 TRAFFIC CONTROL WAGES 1,300 1,270 98% 1,700 1,187 70% 1,700 1,700 11-34-10-51250 TRAFFIC CONTROL OVERTIME 320 319 100% 250 - 0% 125 125 11-34-10-51340 TRAFFIC CONTROL LIFE INS 5 3 53% 5 1 23% 1 5 11-34-10-51345 TRAFFIC CONTROL HEALTH INSUR 100 53 53% 250 - 0% - 125 11-34-10-51350 TRAFFIC CONTROL DENTAL INSUR 31 31 98% 25 11 43% 11 15 11-34-10-51360 TRAFFIC CONTROL RETIREMENT 136 111 81% 125 85 68% 90 90 11-34-10-51370 TRAFFIC CONTROL DISABILITY INS 5 - 0% 10 - 0% - 10 11-34-10-51520 TRAFFIC CONTROL SOCIAL SEC 149 121 81% 149 91 61% 149 131 11-34-10-52220 ELECTRICITY-FLASHERS 5,215 5,203 100% 5,000 3,918 78% 5,000 5,000 11-34-10-52230 STREET LIGHTS ELECTRICITY 113,725 113,725 100% 110,000 84,845 77% 108,999 110,000 11-34-10-52600 REPAIRS-TRAFFIC SIGNALS,ETC 13,015 13,010 100% 9,500 (1,666) -18% 5,800 9,500 11-34-10-52610 STREET LIGHTS REPAIRS 5,918 5,918 100% 7,500 17,062 227% 17,055 7,500 11-34-10-52900 CAR TOWING 1,100 1,070 97% 4,000 2,555 64% 1,900 4,000 11-34-10-53700 MARKING PAINT 18,780 18,776 100% 17,000 14,815 87% 17,000 19,000 11-34-10-53740 STREET IDENTIFICATION SIGNS 2,650 2,478 93% 2,650 2,284 86% 2,650 2,650 11-34-10-53750 TRAFFIC CONTROL STREET SIGNS 5,500 5,322 97% 5,500 8,395 153% 8,500 5,500 11-34-10-53940 STREET DECORATIONS 3,600 3,575 99% 5,000 8,414 168% 8,414 5,000 171,549 170,984 100% 168,664 141,997 84% 177,394 170,351 SANITATION & RECYCLING 11-36-00-52940 SOLID WASTE-RESIDENTIAL 479,880 479,875 100% 469,350 422,540 90% 477,740 495,894 11-36-00-52960 SOLID WASTE-STREET DEPT 17,110 17,105 100% 12,500 15,663 125% 15,663 16,000 11-36-00-52970 SOLID WASTE-RECYCLING 263,060 263,059 100% 264,350 231,763 88% 264,350 274,395 760,050 760,039 100% 746,200 669,966 90% 757,753 786,289 MUSEUM 11-51-10-52220 MUSEUM-ELECTRICITY 11,500 10,770 94% 11,500 8,969 78% 11,500 11,500 11-51-10-52240 MUSEUM-GAS HEAT 5,250 5,357 102% 5,250 4,740 90% 5,250 5,250 11-51-10-52260 MUSEUM-WATER & SEWER EXP 2,000 1,470 74% 1,750 1,026 59% 1,200 1,750 11-51-10-52400 MUSEUM-MAINTENANCE & REPAIRS 30,100 30,036 100% 10,000 12,878 129% 12,878 10,000 11-51-10-57350 MUSEUM-OPERATIONS SUBSIDY 13,000 13,000 100% 13,000 13,000 100% 13,000 13,000 14 GENERAL FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED 61,850 60,634 98% 41,500 40,614 98% 43,828 41,500 PARKS 11-52-00-51100 SALARIES AND WAGES - - - 114,259 87,974 17% 114,259 118,259 11-52-00-51200 PARKS WAGES 119,570 119,567 100% 120,635 78,715 65% 108,000 124,413 11-52-00-51250 PARKS OVERTIME WAGES 10,384 10,379 100% 11,120 7,789 70% 10,789 11,120 11-52-00-51340 PARKS LIFE INSURANCE 225 168 75% 300 227 76% 285 300 11-52-00-51345 PARKS HEALTH INSURANCE 42,432 42,360 100% 36,000 40,829 113% 55,829 56,945 11-52-00-51350 PARKS DENTAL INSURANCE 2,435 2,434 100% 2,120 2,323 110% 2,500 2,500 11-52-00-51355 PARKS VISION INSURANCE 225 110 49% 225 118 52% 225 225 11-52-00-51360 PARKS RETIREMENT FUND 12,384 12,327 100% 17,315 12,563 73% 17,315 18,399 11-52-00-51370 PARKS DISABILITY INS 350 155 44% 475 302 63% 405 475 11-52-00-51520 PARKS SOCIAL SECURITY 13,314 13,243 99% 19,248 13,057 68% 19,248 19,415 11-52-00-52220 PARKS ELECTRICITY 10,000 10,044 100% 10,000 7,277 73% 9,077 10,000 11-52-00-52240 PARKS GAS HEAT 1,500 846 56% 1,500 337 22% 1,100 1,500 11-52-00-52260 PARKS WATER & SEWER EXP 6,500 4,692 72% 5,500 2,967 54% 4,067 5,000 11-52-00-52270 FOUNTAINS/STATUES-WATER/SEWER 3,730 3,729 100% 3,500 1,772 51% 2,272 3,500 11-52-00-52410 BLDG MAINT&REPAIR-PARKS 7,625 7,617 100% 6,500 4,383 67% 6,400 6,500 11-52-00-52500 EQUIPMENT REPAIR SERVICES 250 (6) -2% 6,500 6,666 103% 6,800 6,500 11-52-00-53200 PROFESSIONAL DUES - - - - - - - 300 11-52-00-53300 TRAVEL/MILEAGE - - - - - - - 300 11-52-00-53310 MEALS & LODGING - - - - - - - 500 11-52-00-53320 CONFERENCES,SEMINARS & TRAININ - - - - - - - 500 11-52-00-53400 PARKS OPERATING SUPPLIES 2,900 2,823 97% 6,500 2,381 37% 5,500 5,500 11-52-00-53500 BLDG MAINT SUPPLIES-PARKS 30,415 30,410 100% 30,000 18,876 63% 28,000 28,000 11-52-00-53520 GROUNDS MAINT SUPPLIES 22,000 22,227 101% 25,000 24,124 96% 24,124 25,000 11-52-00-53530 PLAYGROUND MAINT. SUPPLIES - - - - - - - 1,000 11-52-00-53550 BIKE TRAIL MAINTENANCE 5,000 11-52-00-53620 GROUNDS FERTILIZER/WEED CONTRL 7,500 7,537 100% 7,500 7,141 95% 7,141 7,500 11-52-00-53990 PARKS MISCELLANEOUS EXPENSES 10,000 10,089 101% 5,000 3,901 78% 3,950 5,000 11-52-00-57360 PARK DONATION PURCHASES - 11,794 - - 18,010 - 18,010 - 11-52-00-58400 4 SEASON NATURE PRESERVE 7,500 169 2% 14,800 3,000 20% 3,800 7,500 11-52-00-59220 DUNN FIELD ELECTRIC 2,415 2,404 100% 2,100 1,402 67% 1,800 2,100 11-52-00-59500 BLDG MAINT SUPPLIES-RECREATION - - - 2,200 - 0% - 1,500 11-52-00-59510 EQUIP MAINT SUPPL-RECREATION 1,000 833 83% 1,000 1,178 118% 1,178 1,000 452,804 372,097 82% 449,297 347,311 77% 452,074 475,751 VETERAN'S PARK 11-52-01-51200 VETS PARKS WAGES 44,921 44,760 100% 60,759 29,662 49% 37,162 40,401 11-52-01-51250 VETS PARKS OVERTIME 3,600 3,534 98% 3,500 2,453 70% 2,800 3,500 11-52-01-51340 VETS PARK LIFE INSURANCE 50 42 84% 75 43 58% 70 75 11-52-01-51345 VETS PARK HEALTH INSURANCE 19,250 19,373 101% 18,000 14,373 80% 18,173 18,364 11-52-01-51350 VETS PARK DENTAL INSURANCE 1,100 942 86% 1,541 728 47% 850 950 11-52-01-51355 VETS PARK VISION INSURANCE 55 58 105% 55 47 86% 55 55 15 GENERAL FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED 11-52-01-51360 VETS PARKS RETIREMENT FUND 3,388 3,356 99% 4,375 2,375 54% 3,375 3,183 11-52-01-51370 VETS PARKS DISABILITY INS 165 - 0% 50 - 0% - 50 11-52-01-51520 VETS PARKS SOCIAL SECURITY 4,775 3,558 75% 4,916 2,369 48% 3,057 3,358 11-52-01-52220 VETS PARKS ELECTRICITY 10,300 10,287 100% 9,000 7,558 84% 8,851 9,000 11-52-01-52240 VETS PARK GAS HEAT 1,130 1,131 100% 1,000 1,713 171% 1,800 1,800 11-52-01-52260 VETS PARK WATER & SEWER 2,400 2,203 92% 2,400 1,741 73% 2,072 2,500 11-52-01-53400 VETS PARK OPERATING SUPPLIES 6,500 6,091 94% 6,500 1,807 28% 5,000 5,000 11-52-01-53500 BLDG MAINT & REPAIR 2,000 731 37% 3,000 9 0% 1,000 3,000 11-52-01-59520 GROUNDS MAINTENANCE SUPPLIES 5,000 - 0% 8,000 3,169 40% 3,169 3,000 104,634 96,065 92% 123,171 68,050 55% 87,434 94,236 HILLMOOR 11-62-01-51200 HILLMOOR WAGES 12,850 12,835 100% 40,427 9,397 23% 12,396 15,000 11-62-01-51250 HILLMOOR OVERTIME 300 - 0% - 27 - - - 11-62-01-51340 HILLMOOR LIFE INSURANCE 20 8 41% 20 0 1% - 20 11-62-01-51345 HILLMOOR HEALTH INSURANCE 3,600 3,585 100% 4,000 23 1% 100 250 11-62-01-51350 HILLMOOR DENTAL INSURANCE 200 198 99% 195 3 2% 5 25 11-62-01-51355 HILLMOOR VISION INSURANCE 10 11 107% 20 - 0% - 20 11-62-01-51360 HILLMOOR RETIREMENT FUND 867 864 100% 1,100 121 11% 125 135 11-62-01-51370 HILLMOOR DISABILITY INS 20 - 0% - - - - - 11-62-01-51520 HILLMOOR SOCIAL SECURITY 957 954 100% 3,552 719 20% 950 1,200 11-62-01-53400 HILLMOOR OPERATING SUPPLIES 5,000 3,840 77% 5,000 - 0% - 4,000 11-62-01-59520 GROUNDS MAINTENANCE SUPPLIES 3,500 - 0% 3,500 38 1% 500 3,500 11-62-01-59900 OTHER PROFESSIONAL SERVICES 25,000 25,000 100% 36,000 28,500 79% 36,000 48,000 52,324 47,295 8 93,814 38,829 41% 50,076 72,150 RECREATION 11-65-01-56750 YOUTH SPORTS PROGRAMS EXP. - - - - - - - - 11-65-02-56750 ADULT SPORTS PROGRAMS EXP. - - - - - - - 100 11-65-03-56750 ADULT ENRICHMENT PROGRAMS EXP - - - - - - - - - - - - - - - 100 PLAN COMMISSION 11-69-30-52120 OUTSIDE PROFESSIONAL PLANNING 12,000 3,106 26% - - - - 11-69-30-52150 SMART GROWTH SERVICES - - - - - - - 11-69-30-52160 COMPREHENSIVE PLAN - - - - - - - 11-69-30-52180 ZONING CODES 3,500 33,099 946% - - - - 11-69-30-53100 PLAN COMMISSION OFFICE SUPPL 500 352 70% - - - - 16,000 36,558 228% - - - - - MISCELLANEOUS 11-70-00-57200 HISTORIC PRESERVATION 18,200 8,763 48% 19,000 3,734 20% 3,800 10,000 11-70-00-57230 HISTORIC PLAQUE PURCHASES 1,000 - 0% 1,000 - 0% - - 16 GENERAL FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED 11-70-00-57600 YMCA-YOUTH ATHLETIC PROGRAM 63,654 63,654 100% 63,654 53,045 83% 63,654 28,000 11-70-00-57800 AVIAN COMMITTEE EXPENSES 4,100 3,191 78% 3,500 3,181 91% 3,500 3,500 86,954 75,609 87% 87,154 59,960 69% 70,954 41,500 TOTAL EXPENDITURES 18,809,663 17,797,846 19,879,999 14,535,667 18,917,054 21,006,113 FUND SURPLUS (DEFICIT) (9,554) (13,145) (83,146) (2,759,109) 0 (0) 17 DEBT SERVICE FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED REVENUES 20-81-00-41110 PROPERTY TAX LEVY 2,710,387 2,710,387 100% 2,743,592 2,743,592 100% 2,743,592 2,345,867 20-81-00-48110 INTEREST INCOME 10,000 22,156 222% 20,000 11,956 60% 18,000 15,000 20-81-00-48140 PORTFOLIO GAIN/LOSSES 10,000 4,255 43% 4,000 (182) -5% 3,200 500 20-81-00-49100 APPLIED PRIOR YR APPROPRIATION - - - - - - - - 20-81-00-49600 TRANSFER IN FROM TOURISM FUND 238,173 - 0% 242,655 - 0% 238,575 256,950 2,968,560 2,736,797 92% 3,010,247 2,755,367 92% 3,003,367 2,618,317 EXPENDITURES 20-81-00-56270 2017 GO LOAN-PRINCIPAL 700,000 700,000 100% 700,000 525,000 75% 700,000 350,000 20-81-00-56280 2021 GO LOAN 2021A-PRINCIPAL 230,000 230,000 100% 235,000 235,000 100% 235,000 250,000 20-81-00-56290 2021 GO LOAN 2021B-PRINCIPAL 725,000 725,000 100% 745,000 745,000 100% 745,000 700,000 20-81-00-56300 2022 GO LOAN 2022-PRINCIPAL 215,000 215,000 100% 225,000 225,000 100% 225,000 230,000 20-81-00-56400 2024A GO NOTES 2024A-PRINCIPAL 260,000 260,000 100% 385,000 385,000 100% 385,000 440,000 20-81-00-56580 2017 GO LOAN-INTEREST 34,763 34,763 100% 18,404 15,337 83% 18,404 3,067 20-81-00-56590 2021 GO LOAN 2021A-INTEREST 15,828 15,828 100% 14,605 14,605 100% 14,605 12,963 20-81-00-56600 2021 GO LOAN 2021B-INTEREST 74,400 74,400 100% 59,700 59,700 100% 59,700 45,250 20-81-00-56700 2022 GO LOAN 2022-INTEREST 232,763 232,763 100% 221,763 221,763 100% 221,763 210,388 20-81-00-56800 2024A GO NOTES 2024A-INTEREST 460,807 460,807 100% 381,775 381,775 100% 381,775 361,150 2,487,754 2,487,753 100% 2,986,247 2,808,179 94% 2,986,247 2,602,817 FUND SURPLUS (DEFICIT) 480,806 249,044 52% 24,000 (52,812) -220% 17,120 15,499 1 LAKEFRONT FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED 40-00-00-48110 INTEREST INCOME 75,000 74,337 99% 75,000 40,812 54% 55,000 55,000 40-00-00-49100 APPL. PRIOR YR APPROPRIATIONS - - - 100,000 - 0% - 100,000 75,000 74,337 99% 175,000 40,812 23% 55,000 155,000 BUOYS/BOAT STALLS 40-52-10-46750 BUOY/BOAT STALL WAITING LIST 500 200 40% - 650 - 650 - 40-52-10-46755 KAYAK WAITING LIST - 30 - 50 60 120% 60 50 40-52-10-46760 BUOY/STALL LATE FEES 400 570 143% 400 375 94% 375 400 40-52-10-46770 BUOY & SLIP LEASES-CITY 227,500 192,693 85% 200,000 197,371 99% 197,371 205,000 40-52-10-46780 KAYAK RACK SPACE RENTAL 8,500 8,579 101% 8,500 8,732 103% 8,732 8,500 236,900 202,072 85% 208,950 207,330 99% 207,188 213,950 LAUNCH RAMP 40-52-11-46000 LAUNCH RAMP OVERAGE/SHORTAGE - - - - 4 - - - 40-52-11-46750 LAUNCH PASS FEES 8,000 7,923 99% 8,000 6,991 87% 6,991 8,000 40-52-11-46760 BOAT LAUNCH RAMP INCOME 25,900 25,943 100% 22,000 15,584 71% 15,584 22,000 40-52-11-46770 KAYAK LAUNCH INCOME 450 528 117% 500 506 101% 436 500 33,900 33,865 100% 30,000 22,579 75% 23,011 30,500 BEACH 40-54-10-43660 DNR LAKE PATROL GRANT 30,000 23,150 77% - 23,273 - 23,273 - 40-54-10-43670 CLEAN BOATS CLEAN WATER GRANT 2,400 2,400 100% 2,400 2,400 100% 2,400 2,400 40-54-10-46730 BEACH REVENUE 565,000 547,983 97% 565,000 486,798 86% 488,291 540,000 40-54-10-46740 BEACH PASS RESIDENTS 22,000 24,319 111% 24,000 24,731 103% 24,731 24,000 40-54-10-46750 BEACH PASS - SEASONAL 1,000 1,621 162% 2,000 782 39% 782 1,000 620,400 599,473 97% 593,400 537,984 91% 539,477 567,400 RIVIERA 40-55-10-46740 UPPER RIVIERA REVENUE 310,000 313,676 101% 305,000 347,824 114% 347,754 335,000 40-55-10-46750 UPPER RIVIERA CATERING REV 42,000 46,425 111% 42,000 48,936 117% 48,936 47,000 40-55-10-46760 UPPER RIVIERA MISC REVENUE 500 - 0% 500 - 0% - - 40-55-20-46790 RIVIERA CONCOURSE ELECTRIC 10,300 12,147 118% 12,150 12,708 105% 12,708 12,708 40-55-20-48200 RIVIERA CONCOURSE LEASES 114,450 113,804 99% 120,172 113,881 95% 113,881 123,296 40-55-20-48250 DONATIONS-FOUNTAIN 1,350 1,051 78% 1,350 4 0% 1,100 1,100 40-55-30-48210 RIVIERA DOCKS LEASES 160,675 158,907 99% 160,105 158,907 99% 158,907 160,105 40-55-30-48220 BUOY & SLIP LEASES-RIVIERA 119,523 121,492 102% 123,108 123,633 100% 12,633 126,847 758,798 767,501 101% 764,385 805,892 105% 695,919 806,056 TOTAL REVENUES 1,724,998 1,677,248 97% 1,771,735 1,614,597 91% 1,520,595 1,772,906 1 LAKEFRONT FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED EXPENDITURES BUOYS/BOAT STALLS 40-52-10-52110 PIER MAINTENANCE CONTRACT 48,393 48,393 100% 50,000 50,000 100% 49,700 50,000 40-52-10-52640 BUOYS & BOAT STALLS-REPAIRS 61,200 61,159 100% 65,000 65,000 100% 65,000 65,000 40-52-10-53140 LIABILITY & PROPERTY INSURANCE 28,697 28,678 100% 19,385 14,539 75% 14,398 19,967 40-52-10-53510 EQUIP MAINT SUPP-BUOYS,STALLS - - - 2,000 - 0% - - 40-52-10-53980 WEST PIER REPLACEMENT FUND 50,000 - 0% 50,000 - 0% 50,000 50,000 40-52-10-53990 BUOY/STALL MISC. EXPENSES 750 737 98% 2,500 2,051 82% 2,051 3,000 189,040 138,967 74% 188,885 131,590 70% 181,149 187,967 LAUNCH RAMP 40-52-11-51200 LAUNCH RAMP WAGES 15,328 15,301 100% 17,500 16,076 92% 16,076 12,456 40-52-11-51520 LAUNCH RAMP SOC SEC 1,609 1,171 73% 1,339 950 71% 1,230 953 40-52-11-52520 LAUNCH RAMP REPAIRS 1,500 1,450 97% 2,000 - 0% - 2,000 40-52-11-53520 LAUNCH RAMP MAINT SUPPLIES 725 726 100% 500 - 0% - 500 40-52-11-53990 LAUNCH RAMP MISCELLANEOUS 3,311 3,312 100% 500 22 4% 22 500 22,473 21,958 98% 21,839 17,048 78% 17,328 16,409 BEACH 40-54-10-51100 HARBORMASTER WAGES 36,808 36,752 100% 82,032 48,886 60% 66,885 81,652 40-54-10-51200 BEACH MTCE WAGES 5,326 5,326 100% 6,200 5,576 90% 5,576 6,200 40-54-10-51250 BEACH MTCE OVERTIME WAGES 13,950 13,931 100% 8,000 15,426 193% 15,426 15,000 40-54-10-51260 BEACH SEASONAL WAGES 87,829 87,725 100% 97,000 93,185 96% 93,185 95,000 40-54-10-51340 BEACH MTCE LIFE INS 25 8 34% 74 44 60% 44 50 40-54-10-51345 BEACH MTCE HEALTH INSURANCE 4,000 1,703 43% 34,176 11,899 35% 19,400 31,800 40-54-10-51350 BEACH MTCE DENTAL INSURANCE 175 90 52% 1,641 771 47% 1,191 1,980 40-54-10-51355 BEACH MTCE VISION INSURANCE 20 5 23% 110 36 32% 76 120 40-54-10-51360 BEACH MTCE RETIREMENT FUND 1,500 947 63% 7,023 3,594 51% 5,194 5,919 40-54-10-51370 BEACH MTCE DISABILITY INS 20 - 0% 189 124 66% 200 225 40-54-10-51520 BEACH SOCIAL SECURITY 11,622 10,971 94% 14,883 12,493 84% 15,293 15,135 40-54-10-52210 BEACH TELEPHONE 1,000 206 21% 500 199 40% 173 - 40-54-10-52220 BEACH ELECTRIC 5,500 4,678 85% 4,700 3,327 71% 3,500 4,600 40-54-10-52640 LAKE SPRAYING 5,200 5,000 96% 5,000 5,000 100% 5,000 5,000 40-54-10-53100 BEACH OFFICE SUPPLIES 3,500 3,429 98% 5,000 3,665 73% 3,665 4,500 40-54-10-51380 UNIFORMS - - - 2,000 2,000 100% 2,000 2,000 40-54-10-53130 WORKER'S COMPENSATION INS 4,500 3,423 76% 4,500 - 0% 4,500 4,725 40-54-10-53140 LIABILITY & PROPERTY INSURANCE 10,000 9,434 94% 10,000 - 0% 10,000 10,500 40-54-10-53200 PROFESSIONAL DUES - - - - - - - 300 40-54-10-53300 TRAVEL/MILEAGE - - - - - - - 300 40-54-10-53310 MEALS & LODGING - - - - - - - 500 40-54-10-53320 CONFERENCES, SEMINARS & TRAIN - - - - - - 500 2 LAKEFRONT FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED 40-54-10-53400 CALE OPERATING AND CC EXP 23,310 23,304 100% 20,000 - 0% 20,000 20,000 40-54-10-53520 BEACH MAINTENANCE SUPPLIES 7,000 438 6% 5,000 192 4% 192 3,500 40-54-10-53620 BEACH MAINTENANCE SERVICE COST (3,500) 905 -26% 2,500 - 0% 1,200 1,000 40-54-10-53990 BEACH MISCELLANEOUS 5,500 5,593 102% 3,000 3,468 116% 2,538 3,000 40-54-10-57200 WATER SAFETY PATROL 41,758 41,758 100% 41,758 41,758 100% 41,758 41,758 40-54-10-57210 GLAKE LAW ENFORCEMENT AGENCY 75,000 75,000 100% - - - - - 40-54-10-57300 GLAKE ENVIRONMENTAL AGENCY 45,000 45,000 100% 45,000 33,750 75% 45,000 46,500 40-54-10-57350 GENEVA LAKE LEVEL CORP 4,000 4,000 100% 4,000 7,500 188% 7,500 7,875 40-54-10-57800 VENETIAN FESTIVAL FIREWORKS 10,000 10,000 100% 10,000 10,000 100% 10,000 10,000 40-54-10-58000 OUTLAY - BEACH EQUIPMENT 17,500 - 0% 19,500 - 0% 19,500 - 379,735 352,877 93% 351,754 254,008 72% 332,111 419,639 RIVIERA 40-55-10-51200 RIVIERA MTCE WAGES 76,844 76,827 100% 77,457 58,314 75% 76,314 79,707 40-55-10-51250 RIVIERA MTCE OVERTIME 12,525 12,517 100% 9,500 13,051 137% 14,051 12,000 40-55-10-51260 RIVIERA EVENT STAFF WAGES 22,478 19,958 89% 22,000 18,750 85% 22,000 22,000 40-55-10-51340 RIVIERA MTCE LIFE INSURANCE 85 84 99% 82 69 84% 70 82 40-55-10-51345 RIVIERA MTCE HEALTH INSURANCE 26,063 23,718 91% 26,063 18,027 69% 26,063 26,588 40-55-10-51350 RIVIERA MTCE DENTAL INSURANCE 1,621 1,565 97% 1,621 1,211 75% 1,661 1,665 40-55-10-51360 RIVIERA MTCE RETIREMENT FUND 6,213 6,201 100% 5,576 5,248 94% 7,948 6,648 40-55-10-51355 RIVIERA MTCE VISION INSURANCE 5 1 19% 5 3 52% 3 5 40-55-10-51370 RIVIERA MTCE DISABILITY INS 180 177 98% 180 133 74% 180 180 40-55-10-51520 RIVIERA SOCIAL SECURITY 8,218 8,209 100% 8,335 6,779 81% 8,335 8,698 40-55-10-52210 TELEPHONE EXPENSE 2,125 2,118 100% 1,500 1,653 110% 1,627 1,500 40-55-10-52240 UPPER RIVIERA GAS HEAT 5,500 2,227 40% 4,200 2,019 48% 2,500 2,500 40-55-10-52260 UPPER RIV WATER & SEWER BILLS 2,500 885 35% 2,000 663 33% 885 1,000 40-55-10-52400 UPPER RIVIERA REPAIRS 3,100 - 0% 2,900 (3,664) -126% - 1,000 40-55-10-53160 PUBLICATIONS & PROMOTIONS 11,500 4,058 35% - - - - - 40-55-10-53500 BLDG MAINT SUPPLIES-UPPER RIV 4,000 1,394 35% 4,000 1,984 50% 2,984 3,000 40-55-10-53600 UPPER RIVIERA MAINTENANCE 12,200 12,197 100% 9,200 7,971 87% 9,200 9,200 40-55-20-51200 LAKEFRONT SECURITY PD WAGES 34,675 34,672 100% 36,000 7,659 21% 7,659 34,000 40-55-20-51520 LAKEFRONT SECURITY PD FICA 2,598 2,586 100% 2,754 586 21% 586 2,601 40-55-20-52210 RIVIERA ELEVATOR PHONE EXPENSE 6,305 6,302 100% 4,800 6,020 125% 6,020 200 40-55-20-52260 LOWER RIV WATER & SEWER BILLS 8,350 8,346 100% 4,000 5,885 147% 5,885 8,000 40-55-20-52400 LOWER RIVIERA REPAIRS 19,649 3,307 17% 33,100 30,187 91% 33,100 10,000 40-55-20-53130 WORKERS COMP INSURANCE 2,075 669 32% 2,000 - 0% 2,000 2,100 40-55-20-53140 LIABILITY & PROPERTY INSURANCE 9,450 820 9% 9,450 - 0% 9,450 9,925 40-55-20-53500 BLDG MAINT SUPPLIES-LOWER RIV 8,000 6,921 87% 8,000 4,268 53% 5,000 7,500 40-55-20-53550 FOUNTAIN MAINT EXP 1,500 32 2% 1,500 429 29% 800 1,000 40-55-20-53600 RIV MAINTENANCE SERVICE COSTS 39,250 39,227 100% 15,000 20,576 137% 21,000 22,000 40-55-20-53990 MISCELLANEOUS EXPENSES 1,325 1,320 100% 500 274 55% 274 500 40-55-20-58000 OUTLAY - RIVIERA EQUIPMENT - - - 9,000 - 0% - 9,000 40-55-20-59300 TRANSFER TO GENERAL FUND 601,234 683,061 114% 771,534 - 0% 607,272 708,292 3 LAKEFRONT FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED 40-55-30-52220 PIER ELECTRIC 47,825 47,826 100% 35,000 35,933 103% 38,000 38,000 40-55-30-52640 PIER REPAIRS 45,000 45,000 100% 45,000 4,140 9% 4,140 45,000 1,022,393 1,052,223 103% 1,152,257 248,165 22% 915,007 1,073,891 TOTAL EXPENDITURES 1,613,641 1,566,024 97% 1,714,735 650,811 38% 1,445,595 1,697,906 FUND SURPLUS (DEFICIT) 111,357 111,224 100% 57,000 963,786 1691% 75,000 75,000 4 PARKING FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED REVENUES 42-34-50-46100 PARKING MISC REVENUE 300 243 81% 300 688 229% 100 300 42-34-50-46320 PARKING TICKET PENALTIES 144,375 168,548 117% 125,000 142,240 114% 168,280 165,000 42-34-50-46330 PARKING STALL COLLECTIONS 1,900,000 1,760,557 93% 1,800,000 1,385,887 77% 1,673,262 1,750,000 42-34-50-46340 PARKING STALL TICKETS 625,000 768,217 123% 655,000 693,321 106% 772,691 700,000 42-34-50-46350 PARKING TICKETS-COLL AGENCY 50,000 81,886 164% 62,000 53,221 86% 66,146 62,000 42-34-50-46360 PARKING STICKERS-WALCO,OVER 4 7,500 6,681 89% 6,000 36,967 616% 38,000 6,000 42-34-50-46370 PARKING LOT PERMITS 12,500 12,936 103% 12,500 10,995 88% 11,000 12,000 42-34-50-46380 BUSINESS PARKING PASSES 1,000 1,307 131% 1,000 9,099 910% 9,500 1,250 42-34-50-46400 RESERVED PARKING PERMITS/BAGS 15,000 4,372 29% 5,000 12,863 257% 12,500 5,000 42-34-50-46410 PARKING APP NET COLLECTIONS 875,000 1,081,693 124% 935,000 902,547 97% 1,148,547 900,000 42-34-50-46900 MISC SALES - 5 - - 8 - - - 42-34-50-48110 INTEREST INCOME 101,000 119,134 118% 95,000 62,529 66% 98,000 95,000 42-34-50-49100 APPL OF PRIOR YR APPROPRIATION - - - 75,000 - 0% - 400,000 3,731,675 4,005,577 107% 3,771,800 3,310,365 88% 3,998,026 4,096,550 EXPENDITURES 42-34-50-51100 PARKING MANAGER SALARY 82,894 79,765 96% 87,575 63,152 72% 82,894 90,802 42-34-50-51160 PARKING WAGES-CLERK/DISPATCH 113,500 111,770 98% 128,059 93,267 73% 113,500 133,188 42-34-50-51180 PARKING FT WAGES 49,822 49,311 99% 52,197 38,198 73% 49,822 54,049 42-34-50-51200 PARKING PT WAGES 168,590 127,713 76% 147,136 111,116 76% 134,116 142,800 42-34-50-51345 PARKING HEALTH INSURANCE 71,265 42,816 60% 55,009 58,140 106% 76,224 77,749 42-34-50-51350 PARKING DENTAL INSURANCE 3,947 3,538 90% 4,625 4,584 99% 5,334 5,335 42-34-50-51355 PARKING VISION INSURANCE 336 286 85% 311 232 74% 311 311 42-34-50-51340 PARKING LIFE INSURANCE 721 594 82% 410 342 83% 410 425 42-34-50-51360 PARKING RETIREMENT FUND 17,112 17,715 104% 20,076 14,940 74% 19,690 21,970 42-34-50-51370 PARKING DISABILITY INS 545 651 119% 682 512 75% 692 715 42-34-50-51380 PARKING UNIFORMS 5,715 5,703 100% 6,000 3,465 58% 3,783 6,000 42-34-50-51520 PARKING SOCIAL SECURITY 31,733 27,808 88% 32,352 22,906 71% 25,284 32,194 42-34-50-52160 CALE CC AND COLLEC FEES 90,000 79,431 88% 90,000 84,379 94% 90,000 91,000 42-34-50-52200 PARKING LOT PLANTING/MAINT 25,000 22,359 89% 25,000 17,370 69% 19,000 20,000 42-34-50-52210 TELEPHONE EXPENSE 2,500 2,303 92% 2,500 1,513 61% 1,867 1,800 42-34-50-52500 KIOSK REPAIRS/SUPPLIES 12,500 8,169 65% 12,500 8,751 70% 9,500 9,000 42-34-50-53100 OFFICE SUPPLIES 2,000 1,774 89% 2,000 1,919 96% 2,000 2,000 42-34-50-53120 POSTAGE EXPENSE 7,325 7,309 100% 4,200 6,546 156% 7,200 7,500 42-34-50-53130 WORKERS COMPENSATION INSURANCE 4,400 4,400 100% 3,750 - 0% 3,750 16,655 42-34-50-53140 LIABILITY & PROPERTY INSURANCE 9,025 9,024 100% 4,200 - 0% 4,200 4,400 42-34-50-53320 CONFERENCES/TRAINING 1,500 - 0% 2,200 2,266 103% 2,266 3,000 1 PARKING FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED 42-34-50-53400 OPERATING SUPPLIES-ENFORCEMENT 17,000 9,777 58% 17,000 11,263 66% 12,500 15,000 42-34-50-53410 VEHICLE SUPPLIES-FUEL 3,000 757 25% 1,500 965 64% 1,100 1,200 42-34-50-53510 VEHICLE/EQUIPMENT MAINT 5,330 5,326 100% 5,000 2,041 41% 5,000 5,000 42-34-50-53990 PARKING MISC EXPENSES 18,000 9,346 52% 18,000 7,917 44% 9,000 10,000 42-34-50-54500 SUPPORT CONTRACTS 115,000 114,250 99% 115,000 116,569 101% 125,769 125,000 42-34-50-56500 SHUTTLE SERVICES - - - - - - - 154,000 42-34-50-58500 PARKING LOT REV SHARE 33,450 33,449 100% 38,000 - 0% 38,000 38,000 42-34-50-58600 EQUIPMENT-BODY CAMERAS 12,780 12,779 100% 14,000 13,733 98% 13,733 14,000 42-34-50-58700 OUTLAY-PARKING 25,200 22,044 87% 25,200 20,900 83% 20,900 10,000 42-34-50-59400 TRANSFER TO CAPITAL PROJECTS 15,000 15,000 100% 15,000 - 0% 15,000 15,000 42-34-50-59500 TRANSFER TO GENERAL FUND 2,711,484 3,105,409 115% 2,767,318 - 0% 3,030,181 2,913,457 3,656,674 3,930,577 107% 3,696,800 706,985 19% 3,923,026 4,021,550 FUND SURPLUS (DEFICIT) 75,001 75,000 100% 75,000 2,603,380 3471% 75,000 75,000 2 CAPITAL PROJECTS FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED REVENUES 43-00-00-48110 INTEREST EARNED 80,000 335,375 419% 50,000 122,989 246% 135,000 50,000 43-00-00-48140 PORTFOLIO GAINS/LOSSES 40,000 (29,035) -73% - (32,272) - (35,000) - 43-00-00-49000 PROCEEDS FROM BORROWING - - - - - - - - 43-00-00-49050 PREMIUM ON DEBT ISSUANCE - - - - - - - - 43-00-00-49100 APPL. PRIOR YR APPROPRIATIONS - - - 4,568,457 - 0% 2,512,910 - 43-00-00-49520 TRANSFER FROM PARKING FUND - 15,000 - 15,000 - 0% 15,000 15,000 135,000 321,340 238% 4,633,457 90,717 2% 2,627,910 65,000 EXPENDITURES 43-16-10-17010 CITY HALL CAPITAL PROJECTS 102,415 32,215 31% 58,000 74,859 129% 75,000 232,000 43-21-00-17010 PD CAPITAL PROJECTS 789,800 68,035 9% 791,757 270,059 34% 270,059 - 43-22-00-17010 FD CAPITAL PROJECTS 179,000 477 0% 179,000 120,719 67% 120,719 - 43-32-10-17010 STREET IMP PROGRAM 1,160,000 1,067,734 92% 1,306,800 836,871 64% 1,100,000 2,560,000 43-32-10-17020 DPW CAPITAL PROJECTS 536,000 317,546 59% 412,900 274,268 66% 375,000 564,000 43-40-00-17015 LAKEFRONT CAPITAL PROJECTS 470,000 156,001 33% 315,000 33,767 11% 45,000 102,500 43-48-00-17010 CEMETERY CAPITAL PROJECTS 280,000 103,082 37% 352,500 55,483 16% 75,000 554,000 43-51-00-17010 MUSEUM CAPITAL PROJECTS - - - 180,000 8,111 5% 8,111 - 43-54-00-17010 GENEVA LAKE LEVEL CORP - - - - - - - 187,900 43-52-00-53000 PARKS AND REC CAPITAL PROJECTS 375,000 532,239 142% 392,500 52,873 13% 65,000 2,000,000 43-99-00-17010 LIBRARY CAPITAL PROJECTS 530,000 239,927 45% 645,000 494,021 77% 494,021 708,000 4,422,215 2,517,255 449% 4,633,457 2,221,031 48% 2,627,910 6,908,400 FUND SURPLUS (DEFICIT) (4,287,215) (2,195,915) 51% - (2,130,314) - - (6,843,400) 1 3 Year Department Account Number 2027 2028 2029 2030 2031 TOTAL Bonding Dontations/ Grants Impact/Other Fees Fund Balance Cemetery Oak Hill Cemetery Roads 300,000 300,000 300,000 900,000 900,000 Kubota 25,000 25,000 25,000 Chapel PH II Rehab, SHPO 140,000 140,000 140,000 Bell Bucket 8,000 8,000 8,000 Pioneer-Fence paint 10,000 10,000 10,000 Rhon Tower Install for Internet 5,000 5,000 5,000 Cameras 6,000 6,000 6,000 Survey for West Section Platting 35,000 35,000 35,000 Columbarium 80,000 80,000 Grave Stone Repairs 35,000 15,000 15,000 15,000 15,000 95,000 65,000 Front Pillar Tuckpoint 35,000 35,000 35,000 Grapple for JD Mid Size 8,000 8,000 8,000 Topsoil Building Improvements 92,500 92,500 92,500 GPS Grave Location 45,000 45,000 Gas Trailer/Tank 5,300 5,300 5,300 Building Improvements 53,000 53,000 Subtotal 43-48-00-17010 554,000 460,500 320,300 60,000 148,000 1,542,800 City Hall and Administration Zoning Ordinance Rewrite 100,000 100,000 100,000 Pillar Improvements 106,000 106,000 Elevator Improvements-PD 60,000 350,000 410,000 60,000 Garage Door, LED Upgrade-Police 52,000 52,000 52,000 Locker Room Upgrade (qty 2) 20,000 100,000 120,000 20,000 Exterior Doors 50,000 50,000 - Main Water Heater and Tank 38,000 38,000 38,000 Windows 160,000 160,000 Exterior Renovation, Soffits, Tuckpointing, Etc. 287,000 287,000 Exterior Concrete 110,000 110,000 Subtotal 43-16-10-17010 232,000 38,000 - 497,000 666,000 1,433,000 Department of Public Works Road paving/improvement 43-32-10-17010 2,865,000 2,865,000 2,865,000 2,865,000 2,865,000 14,325,000 8,595,000 Drainage Improvements on Roads and Alleys 43-32-10-17010 495,000 495,000 495,000 495,000 495,000 2,475,000 1,485,000 Sidewalk/Ramp Improvements 43-32-10-17010 420,000 420,000 420,000 420,000 420,000 2,100,000 1,260,000 Parking Lot Improvements 43-32-10-17010 105,000 105,000 105,000 105,000 105,000 525,000 315,000 Alley Reconstruction 43-32-10-17010 160,000 160,000 160,000 160,000 160,000 800,000 480,000 Multiuse Path Improvements 43-32-10-17010 110,000 110,000 110,000 110,000 110,000 550,000 330,000 Crack sealing 43-32-10-17010 60,000 60,000 60,000 60,000 60,000 300,000 180,000 Seal Coating 43-32-10-17010 150,000 150,000 150,000 150,000 150,000 750,000 450,000 Storm sewer repairs/replacement 43-32-10-17010 30,000 30,000 30,000 35,000 35,000 160,000 90,000 Hwy 50 road improvement project (shared with State of WI) 43-32-10-17010 400,000 400,000 400,000 1,200,000 1,200,000 Decorative Signal Polies Hwy 50 43-32-10-17010 70,000 70,000 70,000 Traffic Signal Townline and Edwards 967,000 93,200 873,800 S LSD Railing across from Burger King removable railings for Grates-updates 43-32-10-17010 27,000 27,000 27,000 South Lake Shore Drive Drainage Analysis 43-32-10-17010 20,000 20,000 20,000 Hwy 120 43-32-10-17010 100,000 100,000 100,000 Sidwalk Programs 43-32-10-17010 65,000 65,000 65,000 65,000 65,000 325,000 195,000 Funding Sources City of Lake Geneva, Wisconsin Capital Improvement Program 2027 thru 2031 PROJECTS BY DEPARTMENT - CAPITAL PROJECTS (FUND 43) FUNDED BY CAPITAL BORROWING AND FUND BALANCE RESERVES 3 Year Department Account Number 2027 2028 2029 2030 2031 TOTAL Bonding Dontations/ Grants Impact/Other Fees Fund Balance Funding Sources City of Lake Geneva, Wisconsin Capital Improvement Program 2027 thru 2031 PROJECTS BY DEPARTMENT - CAPITAL PROJECTS (FUND 43) FUNDED BY CAPITAL BORROWING AND FUND BALANCE RESERVES Meadowlands Pond 43-32-10-17020 100,000 100,000 100,000 Screen Deck with Conveyor 43-32-10-17020 210,000 210,000 210,000 Hot Patcher/Roller 43-32-10-17020 101,000 101,000 101,000 Carpet, Windows, Ceiling DPW Office 43-32-10-17020 45,000 45,000 45,000 RTV 43-32-10-17020 55,000 55,000 55,000 1070 Backup Generator 43-32-10-17020 50,000 50,000 50,000 Ventrac with Briner 43-32-10-17020 60,000 60,000 60,000 Fencing, DPW and Gate 43-32-10-17020 68,000 68,000 68,000 Vets Park Pickup Truck 43-32-10-17020 100,000 100,000 100,000 1065 Lighting Ship and Lot 43-32-10-17020 50,000 50,000 50,000 40 X 60 Shed 4 Seasons 43-32-10-17020 200,000 200,000 200,000 1070 Carey Expansion Shed 60 X 120 43-32-10-17020 1,200,000 1,200,000 800,000 400,000 900-1200 block Main St lighting 43-32-10-17020 250,000 250,000 250,000 1070 Carey, Police Impound storm sewer 43-32-10-17020 125,000 125,000 125,000 DPW Campus asphalt/concrete 43-32-10-17020 275,000 275,000 275,000 Half Ton Pickup Truck 43-32-10-17020 48,000 48,000 48,000 Air exchange unit, paint booth 1070 Carey 43-32-10-17020 55,000 55,000 55,000 Fuel station, deck, ladder, canopy 43-32-10-17020 160,000 160,000 160,000 Waterfall pond,(next to typewriter factory) 43-32-10-17020 55,000 55,000 55,000 DPW, on Elkhorn Rd information scrolling sign 43-32-10-17020 - 35,000 35,000 - Storm sewer, Hwy H and Cemetery Rd 43-32-10-17020 11,000 11,000 11,000 Floor, drains, 1070 Carey main building 43-32-10-17020 120,000 120,000 - Compact Mini Utility Loader 43-32-10-17020 70,000 70,000 - Grapple for backhoe 43-32-10-17020 12,000 12,000 - Sidewalk updates, Public buildings 43-32-10-17020 125,000 125,000 - Hot paint all main roads 43-32-10-17020 85,000 85,000 85,000 Pesticide storage area 43-32-10-17020 - 45,000 45,000 45,000 Subtotal 7,254,000 6,860,000 4,998,000 4,702,000 4,590,000 27,437,000 - Lakefront Main Sign-on Riviera 7,500 7,500 7,500 HVAC LL Main Hall 73,000 73,000 73,000 Bird Mitigation 15,000 15,000 15,000 Ballroom Floor 60,000 60,000 60,000 Water Obstacle Course 80,000 80,000 - 80,000 ADA Kayak Launch/Fishing Pier 100,000 100,000 50,000 50,000 Riviera Fountain Improvements 152,000 152,000 152,000 Brass Dance Floor Railing Improvements 10,000 10,000 10,000 Exterior Concrete Sand/Seal 45,000 45,000 45,000 Beach House/Renovations/ ADA Entrance 200,000 200,000 - West End Pier 1,900,000 1,900,000 1,400,000 500,000 Riviera Pier 810,000 810,000 810,000 Exterior Building Improvements 72,000 72,000 - Exterior Railings/Walls Improvements 55,000 55,000 - Beach Sun Canopies 50,000 50,000 - Subtotal 43-40-00-17015 187,500 958,000 2,107,000 322,000 55,000 3,629,500 Library Roof replacement 300,000 300,000 300,000 3 Year Department Account Number 2027 2028 2029 2030 2031 TOTAL Bonding Dontations/ Grants Impact/Other Fees Fund Balance Funding Sources City of Lake Geneva, Wisconsin Capital Improvement Program 2027 thru 2031 PROJECTS BY DEPARTMENT - CAPITAL PROJECTS (FUND 43) FUNDED BY CAPITAL BORROWING AND FUND BALANCE RESERVES Overhang Structural Improvement 35,000 35,000 35,000 Gutter, Downspout, and site drainage improvements 20,000 20,000 20,000 Building and Fire Alarm improvements 75,000 75,000 75,000 Front Door & Book Improvements 32,000 32,000 32,000 Access Control & Security Camera System Updates 30,000 30,000 30,000 Interior Improvements 15,000 15,000 15,000 Envisionware Self-Checkout Kiosk 16,000 16,000 16,000 24 X & Materials Pick Up Locker Addition 30,000 30,000 30,000 South Lawn Fixtures 30,000 30,000 30,000 Window Replacement 25,000 25,000 25,000 Exterior Sidewalk & Entrance Improvement 25,000 25,000 25,000 HVAC replacement 80,000 80,000 80,000 Water Heater Replacement 8,000 8,000 8,000 West End Reconstruction 100,000 200,000 2,000,000 2,300,000 2,300,000 Collection Shelving 60,000 60,000 60,000 Furnishings: Seating and Tables 50,000 50,000 50,000 Wayfinding and Signage 35,000 35,000 35,000 Exterior Masonry Tuckpoint/Sealing 60,000 60,000 Interior Finishes Reconstruction 15,000 15,000 Restroom Improvements 40,000 - 40,000 40,000 Landscaping & Site Work 30,000 30,000 Subtotal 43-99-00-17010 708,000 313,000 2,185,000 105,000 - 3,311,000 Geneva Lake Level Corp. Mill Pond 187,900 - - - - 187,900 50,733 137,167 Subtotal 43-54-00-17020 187,900 - - - - 187,900 Museum Tuckpoint Building/Chimney - 285,000 285,000 Tail Race Pond Wall 155,000 155,000 155,000 Flat Roof Replacement 450,000 450,000 Window Upgrade 84,000 84,000 Lot Paving 82,000 82,000 Subtotal - - 155,000 369,000 532,000 1,056,000 Fire Department Cardiac Monitors 240,000 240,000 240,000 Engine 1,350,000 1,350,000 703 Marshall Remodel-Separate Bonding - Public Safety Building-Separate Bonding - Subtotal 43-22-00-17010 - 240,000 - 1,350,000 - 1,590,000 - Parks and Rec Capital Projects Library Park Walkways 95,000 95,000 95,000 Court lighting upgrades-Tennis, Pickleball and Basketball 20,000 20,000 20,000 Asphalt/Concrete Approach Vets Maintenance Shed 56,000 56,000 56,000 West End Restroom Building Updates 75,000 75,000 Parking Lot Lights Upgrade LED 135,000 135,000 3 Year Department Account Number 2027 2028 2029 2030 2031 TOTAL Bonding Dontations/ Grants Impact/Other Fees Fund Balance Funding Sources City of Lake Geneva, Wisconsin Capital Improvement Program 2027 thru 2031 PROJECTS BY DEPARTMENT - CAPITAL PROJECTS (FUND 43) FUNDED BY CAPITAL BORROWING AND FUND BALANCE RESERVES Reconfigure Grates at East End of Donian 14,000 14,000 14,000 3-Sisters' Statue-replacement 350,000 350,000 350,000 Manning Way Bike Trail Bridge 65,000 65,000 65,000 Skate Park Improvements 100,000 100,000 Replacement/ Combination Vets Park Garage 450,000 450,000 Dunn Field Concession Building Floors and Fixtures 32,000 32,000 UTV 35,000 35,000 35,000 Park Planning 90,000 90,000 90,000 Park Drinking Fountains 10,000 10,000 10,000 10,000 10,000 50,000 30,000 ADA Enhancements 25,000 25,000 25,000 25,000 25,000 125,000 75,000 Playground-Relocation of Oak Hill Tot Lot 300,000 300,000 300,000 Playground-Vet's Park Improvement 75,000 75,000 75,000 Upgrade Lighting at Diamonds and Installation of Path lighting-Vet's Park 300,000 300,000 300,000 Playground, Shelter, Sports Area-Rushwood Park 1,000,000 1,000,000 1,000,000 Benches-Parks 50,000 50,000 50,000 Splash Pad, Shelter, Playground-Seminary Park 2,500,000 2,500,000 Outdoor Exercise Equipment 200,000 200,000 200,000 Dog Park/Parking-Hillmoor 650,000 650,000 325,000 325,000 Ecological Restoration-Hillmoor 75,000 75,000 50,000 200,000 100,000 100,000 River Restoration Plan-Hillmoor 55,000 55,000 55,000 Trail Completion-Hillmoor 575,000 575,000 287,000 288,000 Zone 2-5 Planning-Hillmoor 60,000 60,000 60,000 Whiteriver Ecological Enhancements-Hillmoor 300,000 300,000 300,000 Shade Feature for Pickleball-Dunn Field 40,000 40,000 40,000 Native Planting 50,000 50,000 50,000 Playground Equipment-Westgate 300,000 300,000 Park Signs-All Parks 80,000 80,000 80,000 Playground-Cobb Park 750,000 750,000 Shelter, Amenities-Vets Park 1,500,000 1,500,000 4 Seasons Preserve-Improvements (Boardwalk, Trails, Amenities) 160,000 100,000 260,000 Subtotal 43-52-00-53000 2,000,000 2,081,000 684,000 6,005,000 167,000 10,937,000 TOTALS 11,123,400$ 10,950,500$ 10,449,300$ 13,410,000$ 6,158,000$ 51,124,200$ 23,379,033 3,873,200 5,270,967 - 3 Year Department Account Number 2027 2028 2029 2030 2031 TOTAL Bonding Dontations/ Grants Impact/Other Fees Fund Balance Cemetery Oak Hill Cemetery Roads 300,000 300,000 300,000 900,000 900,000 Kubota 25,000 25,000 25,000 Chapel PH II Rehab, SHPO 140,000 140,000 140,000 Bell Bucket 8,000 8,000 8,000 Pioneer-Fence paint 10,000 10,000 10,000 Rhon Tower Install for Internet 5,000 5,000 5,000 Cameras 6,000 6,000 6,000 Survey for West Section Platting 35,000 35,000 35,000 Columbarium 80,000 80,000 Grave Stone Repairs 35,000 15,000 15,000 15,000 15,000 95,000 65,000 Front Pillar Tuckpoint 35,000 35,000 35,000 Grapple for JD Mid Size 8,000 8,000 8,000 Topsoil Building Improvements 92,500 92,500 GPS Grave Location 45,000 45,000 Gas Trailer/Tank 5,300 5,300 5,300 Building Improvements 53,000 53,000 Subtotal 43-48-00-17010 554,000 368,000 320,300 152,500 148,000 1,542,800 City Hall and Administration Zoning Ordinance Rewrite 100,000 100,000 100,000 Pillar Improvements 106,000 106,000 Elevator Improvements-PD 60,000 350,000 410,000 60,000 Garage Door, LED Upgrade-Police 52,000 52,000 52,000 Locker Room Upgrade (qty 2) 20,000 100,000 120,000 20,000 Exterior Doors 50,000 50,000 - Main Water Heater and Tank 38,000 38,000 38,000 Windows 160,000 160,000 Exterior Renovation, Soffits, Tuckpointing, Etc. 287,000 287,000 Exterior Concrete 110,000 110,000 Subtotal 43-16-10-17010 232,000 38,000 - 497,000 666,000 1,433,000 Department of Public Works Road paving/improvement 43-32-10-17010 1,250,000 1,250,000 1,250,000 1,750,000 1,750,000 7,250,000 3,750,000 Drainage Improvements on Roads and Alleys 43-32-10-17010 200,000 200,000 200,000 300,000 300,000 1,200,000 600,000 Sidewalk/Ramp Improvements 43-32-10-17010 150,000 150,000 150,000 175,000 175,000 800,000 450,000 Parking Lot Improvements 43-32-10-17010 50,000 50,000 50,000 75,000 75,000 300,000 150,000 Alley Reconstruction 43-32-10-17010 80,000 80,000 80,000 120,000 120,000 480,000 240,000 Multiuse Path Improvements 43-32-10-17010 55,000 55,000 55,000 75,000 75,000 315,000 165,000 Crack sealing 43-32-10-17010 60,000 60,000 60,000 60,000 60,000 300,000 180,000 Seal Coating 43-32-10-17010 150,000 150,000 150,000 150,000 150,000 750,000 450,000 Storm sewer repairs/replacement 43-32-10-17010 30,000 30,000 30,000 35,000 35,000 160,000 90,000 Hwy 50 road improvement project (shared with State of WI) 43-32-10-17010 400,000 400,000 400,000 1,200,000 1,200,000 Decorative Signal Polies Hwy 50 43-32-10-17010 70,000 70,000 70,000 Traffic Signal Townline and Edwards 967,000 93,200 873,800 S LSD Railing across from Burger King removable railings for Grates-updates 43-32-10-17010 27,000 27,000 South Lake Shore Drive Drainage Analysis 43-32-10-17010 20,000 20,000 20,000 Hwy 120 43-32-10-17010 100,000 100,000 100,000 Sidwalk Programs 43-32-10-17010 65,000 65,000 65,000 65,000 65,000 325,000 195,000 City of Lake Geneva, Wisconsin Capital Improvement Program 2027 thru 2031 PROJECTS BY DEPARTMENT - CAPITAL PROJECTS (FUND 43) FUNDED BY CAPITAL BORROWING AND FUND BALANCE RESERVES Funding Sources STAFF RECOMMENDATION 10.15.26 3 Year Department Account Number 2027 2028 2029 2030 2031 TOTAL Bonding Dontations/ Grants Impact/Other Fees Fund Balance City of Lake Geneva, Wisconsin Capital Improvement Program 2027 thru 2031 PROJECTS BY DEPARTMENT - CAPITAL PROJECTS (FUND 43) FUNDED BY CAPITAL BORROWING AND FUND BALANCE RESERVES Funding Sources STAFF RECOMMENDATION 10.15.26 Meadowlands Pond 43-32-10-17020 100,000 100,000 100,000 Screen Deck with Conveyor 43-32-10-17020 210,000 210,000 Hot Patcher/Roller 43-32-10-17020 101,000 101,000 101,000 Carpet, Windows, Ceiling DPW Office 43-32-10-17020 45,000 45,000 RTV 43-32-10-17020 55,000 55,000 1070 Backup Generator 43-32-10-17020 50,000 50,000 50,000 Ventrac with Briner 43-32-10-17020 60,000 60,000 60,000 Fencing, DPW and Gate 43-32-10-17020 68,000 68,000 68,000 Vets Park Pickup Truck 43-32-10-17020 50,000 50,000 100,000 50,000 1065 Lighting Ship and Lot 43-32-10-17020 50,000 50,000 50,000 40 X 60 Shed 4 Seasons 43-32-10-17020 200,000 200,000 1070 Carey Expansion Shed 60 X 120 43-32-10-17020 1,200,000 1,200,000 900-1200 block Main St lighting 43-32-10-17020 250,000 250,000 250,000 1070 Carey, Police Impound storm sewer 43-32-10-17020 125,000 125,000 125,000 DPW Campus asphalt/concrete 43-32-10-17020 275,000 275,000 Half Ton Pickup Truck 43-32-10-17020 48,000 48,000 Air exchange unit, paint booth 1070 Carey 43-32-10-17020 55,000 55,000 55,000 Fuel station, deck, ladder, canopy 43-32-10-17020 160,000 160,000 160,000 Waterfall pond,(next to typewriter factory) 43-32-10-17020 55,000 55,000 55,000 DPW, on Elkhorn Rd information scrolling sign 43-32-10-17020 - 35,000 35,000 - Storm sewer, Hwy H and Cemetery Rd 43-32-10-17020 11,000 11,000 11,000 Floor, drains, 1070 Carey main building 43-32-10-17020 120,000 120,000 - Compact Mini Utility Loader 43-32-10-17020 70,000 70,000 - Grapple for backhoe 43-32-10-17020 12,000 12,000 - Sidewalk updates, Public buildings 43-32-10-17020 125,000 125,000 - Hot paint all main roads 43-32-10-17020 85,000 85,000 85,000 Pesticide storage area 43-32-10-17020 - 45,000 45,000 45,000 Subtotal 3,124,000 4,167,000 2,601,000 5,152,000 2,930,000 17,007,000 - Lakefront Main Sign-on Riviera 7,500 7,500 7,500 HVAC LL Main Hall 73,000 73,000 73,000 Bird Mitigation 15,000 15,000 15,000 Ballroom Floor 60,000 60,000 60,000 Water Obstacle Course 80,000 80,000 - 80,000 ADA Kayak Launch/Fishing Pier 100,000 100,000 50,000 50,000 Riviera Fountain Improvements 152,000 152,000 152,000 Brass Dance Floor Railing Improvements 10,000 10,000 10,000 Exterior Concrete Sand/Seal 45,000 45,000 45,000 Beach House/Renovations/ ADA Entrance 200,000 200,000 - West End Pier 1,900,000 1,900,000 - - Riviera Pier 810,000 810,000 - Exterior Building Improvements 72,000 72,000 - Exterior Railings/Walls Improvements 55,000 55,000 - Beach Sun Canopies 50,000 50,000 - Subtotal 43-40-00-17015 102,500 233,000 207,000 3,032,000 55,000 3,629,500 Library Roof replacement 300,000 300,000 300,000 3 Year Department Account Number 2027 2028 2029 2030 2031 TOTAL Bonding Dontations/ Grants Impact/Other Fees Fund Balance City of Lake Geneva, Wisconsin Capital Improvement Program 2027 thru 2031 PROJECTS BY DEPARTMENT - CAPITAL PROJECTS (FUND 43) FUNDED BY CAPITAL BORROWING AND FUND BALANCE RESERVES Funding Sources STAFF RECOMMENDATION 10.15.26 Overhang Structural Improvement 35,000 35,000 35,000 Gutter, Downspout, and site drainage improvements 20,000 20,000 20,000 Building and Fire Alarm improvements 75,000 75,000 75,000 Front Door & Book Improvements 32,000 32,000 32,000 Access Control & Security Camera System Updates 30,000 30,000 30,000 Interior Improvements 15,000 15,000 15,000 Envisionware Self-Checkout Kiosk 16,000 16,000 16,000 24 X & Materials Pick Up Locker Addition 30,000 30,000 30,000 South Lawn Fixtures 30,000 30,000 30,000 Window Replacement 25,000 25,000 Exterior Sidewalk & Entrance Improvement 25,000 25,000 25,000 HVAC replacement 80,000 80,000 80,000 Water Heater Replacement 8,000 8,000 8,000 West End Reconstruction 100,000 200,000 2,000,000 2,300,000 2,300,000 Collection Shelving 60,000 60,000 60,000 Furnishings: Seating and Tables 50,000 50,000 50,000 Wayfinding and Signage 35,000 35,000 35,000 Exterior Masonry Tuckpoint/Sealing 60,000 60,000 Interior Finishes Reconstruction 15,000 15,000 Restroom Improvements 40,000 40,000 - Landscaping & Site Work 30,000 30,000 Subtotal 43-99-00-17010 708,000 288,000 2,145,000 170,000 - 3,311,000 Geneva Lake Level Corp. Mill Pond 187,900 - - - - 187,900 50,733 137,167 Subtotal 43-54-00-17020 187,900 - - - - 187,900 Museum Tuckpoint Building/Chimney - 285,000 285,000 Tail Race Pond Wall 155,000 155,000 - Flat Roof Replacement 450,000 450,000 Window Upgrade 84,000 84,000 Lot Paving 82,000 82,000 Subtotal - - - 524,000 532,000 1,056,000 Fire Department Cardiac Monitors 240,000 240,000 240,000 Engine 1,350,000 1,350,000 703 Marshall Remodel-Separate Bonding - Public Safety Building-Separate Bonding - Subtotal 43-22-00-17010 - 240,000 - 1,350,000 - 1,590,000 - Parks and Rec Capital Projects Library Park Walkways 95,000 95,000 95,000 Court lighting upgrades-Tennis, Pickleball and Basketball 20,000 20,000 20,000 Asphalt/Concrete Approach Vets Maintenance Shed 56,000 56,000 - West End Restroom Building Updates 75,000 75,000 Parking Lot Lights Upgrade LED 135,000 135,000 3 Year Department Account Number 2027 2028 2029 2030 2031 TOTAL Bonding Dontations/ Grants Impact/Other Fees Fund Balance City of Lake Geneva, Wisconsin Capital Improvement Program 2027 thru 2031 PROJECTS BY DEPARTMENT - CAPITAL PROJECTS (FUND 43) FUNDED BY CAPITAL BORROWING AND FUND BALANCE RESERVES Funding Sources STAFF RECOMMENDATION 10.15.26 Reconfigure Grates at East End of Donian 14,000 14,000 14,000 3-Sisters' Statue-replacement 350,000 350,000 350,000 Manning Way Bike Trail Bridge 65,000 65,000 - Skate Park Improvements 100,000 100,000 Replacement/ Combination Vets Park Garage 450,000 450,000 Dunn Field Concession Building Floors and Fixtures 32,000 32,000 UTV 35,000 35,000 35,000 Park Planning 90,000 90,000 90,000 Park Drinking Fountains 10,000 10,000 10,000 10,000 10,000 50,000 30,000 ADA Enhancements 25,000 25,000 25,000 25,000 25,000 125,000 75,000 Playground-Relocation of Oak Hill Tot Lot 300,000 300,000 300,000 Playground-Vet's Park Improvement 75,000 75,000 75,000 Upgrade Lighting at Diamonds and Installation of Path lighting-Vet's Park 300,000 300,000 300,000 Playground, Shelter, Sports Area-Rushwood Park 1,000,000 1,000,000 1,000,000 Benches-Parks 50,000 50,000 50,000 Splash Pad, Shelter, Playground-Seminary Park 2,500,000 2,500,000 Outdoor Exercise Equipment 200,000 200,000 200,000 Dog Park/Parking-Hillmoor 650,000 650,000 325,000 325,000 Ecological Restoration-Hillmoor 75,000 75,000 50,000 200,000 100,000 100,000 River Restoration Plan-Hillmoor 55,000 55,000 55,000 Trail Completion-Hillmoor 575,000 575,000 287,000 288,000 Zone 2-5 Planning-Hillmoor 60,000 60,000 60,000 Whiteriver Ecological Enhancements-Hillmoor 300,000 300,000 300,000 Shade Feature for Pickleball-Dunn Field 40,000 40,000 40,000 Native Planting 50,000 50,000 50,000 Playground Equipment-Westgate 300,000 300,000 Park Signs-All Parks 80,000 80,000 80,000 Playground-Cobb Park 750,000 750,000 Shelter, Amenities-Vets Park 1,500,000 1,500,000 4 Seasons Preserve-Improvements (Boardwalk, Trails, Amenities) 160,000 100,000 260,000 Subtotal 43-52-00-53000 2,000,000 2,025,000 619,000 6,126,000 167,000 10,937,000 TOTALS 6,908,400$ 7,359,000$ 5,892,300$ 17,003,500$ 4,498,000$ 40,694,200$ 11,865,533 3,848,200 4,445,967 - IMPACT FEES FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED REVENUES 45-00-00-44520 PARK IMPACT FEES 15,000 28,573 190% 20,000 59,006 295% 49,157 20,000 45-00-00-44530 DPW IMPACT FEES 50,000 222,808 446% 120,000 157,938 132% 141,187 120,000 45-00-00-44550 LIBRARY IMPACT FEES 15,000 39,192 261% 25,000 27,690 111% 24,708 25,000 45-00-00-48110 INTEREST EARNED 15,000 35,609 237% 20,000 21,161 106% 21,161 20,000 95,000 326,182 1135% 185,000 265,795 144% 236,213 185,000 EXPENDITURES 45-00-00-59610 PARK IMPACT EXPENDITURES - 202,268 - - - - - - 45-22-00-59620 FIRE IMPACT EXPENDITURES - - - - - - - - 45-32-00-59620 DPW IMPACT EXPENDITURES - 45-99-00-59600 LIBRARY IMPACT EXPENDITURES - - - - - - - - - 202,268 - - - - - - FUND SURPLUS (DEFICIT) 95,000 123,914 130% 185,000 265,795 144% 236,213 185,000 1 TOURISM FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED REVENUES 47-00-00-41210 ROOM TAX 1,400,000 1,730,996 124% 1,600,000 780,308 49% 1,559,865 1,600,000 47-00-00-48110 INTEREST INCOME 10,000 38,563 386% 20,000 14,424 72% 20,000 20,000 47-00-00-49100 APPL. PRIOR YR APPROPRIATIONS - - - 64,655 - 0% 340,965 162,635 1,410,000 1,769,559 126% 1,684,655 794,732 47% 1,920,830 1,782,635 EXPENDITURES 47-00-00-57100 HOTEL/MOTEL ASSN-CHAM OF COMM 680,000 1,261,204 185% 800,000 568,532 71% 1,165,760 1,165,760 47-00-00-57212 RIVIERA MARKETING COORDINATOR 70,000 64,167 92% 70,000 58,333 83% 70,000 70,000 47-70-00-57150 PROMOTIONAL GRANT 200,402 393,111 196% 150,000 247,115 165% 304,415 50,000 47-70-00-57170 MARKETING EXPENSES - - - - - - - 32,000 47-70-00-57155 TOURISM MUNICIPAL DEVELOPMENT 221,425 18,151 8% 422,000 135,344 32% 138,000 207,925 47-70-00-59600 TRANSFER TO DEBT SERVICE FUND 238,173 - 0% 242,655 - 0% 242,655 256,950 1,410,000 1,736,632 123% 1,684,655 1,009,325 60% 1,920,830 1,782,635 FUND SURPLUS (DEFICIT) - 32,927 - - (214,593) - 0 - 1 CEMETERY FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED REVENUES 48-00-00-41110 PROPERTY TAX LEVY 168,000 168,000 100% 168,000 168,000 100% 168,000 168,000 48-00-00-46100 MISC REVENUE 3,500 4,735 135% 3,500 5,925 169% 5,925 8,700 48-00-00-46540 SALE OF GRAVES/NICHES 20,000 39,715 199% 20,000 17,540 88% 21,000 125,350 48-00-00-46550 FOUNDATIONS/STAKE-OUTS 700 1,000 143% 900 1,550 172% 1,550 2,500 48-00-00-46560 BURIAL INTERMENTS 26,000 38,900 150% 30,000 22,910 76% 28,000 67,500 48-00-00-48110 INVESTMENT INCOME 8,500 8,562 101% 8,500 3,567 42% 4,200 8,500 48-00-00-49100 APPL OF PRIOR YEARS APPROP - - - 119,821 - 0% 115,939 - 48-00-00-49400 TRANSFER FROM PERPETUAL CARE 13,000 22,314 172% 14,000 15,736 112% 15,736 - 239,700 283,226 118% 364,721 235,228 64% 360,350 380,550 EXPENDITURES 48-00-00-51200 CEM WAGES 135,437 134,895 100% 142,611 104,711 73% 142,611 154,002 48-00-00-51250 CEM OVERTIME 2,960 4,315 146% 4,100 3,829 93% 4,100 4,100 48-00-00-51260 CEM SEASONAL LABOR 16,584 18,124 109% 32,339 17,663 55% 32,339 18,945 48-00-00-51270 CEM ADMIN ASSISTANT 29,462 29,608 100% 31,618 23,061 73% 31,618 33,500 48-00-00-51340 CEM LIFE INSURANCE EXP 674 536 79% 550 424 77% 550 650 48-00-00-51345 CEM HEALTH INSURANCE 59,729 48,114 81% 46,726 34,524 74% 46,726 52,688 48-00-00-51350 CEM DENTAL INSURANCE 1,950 2,090 107% 2,753 2,035 74% 2,753 2,753 48-00-00-51355 CEM VISION INSURANCE 139 135 97% 139 102 74% 139 139 48-00-00-51360 CEM RETIREMENT EXPENSE 11,461 11,868 104% 10,268 9,576 93% 10,268 13,670 48-00-00-51370 CEM DISABILITY EXP 501 453 90% 500 339 68% 500 500 48-00-00-51380 CEM UNIFORM ALLOWANCE 1,400 1,400 100% 1,400 1,400 100% 1,400 1,400 48-00-00-51520 CEM FICA EXPENSE 13,884 14,071 101% 16,116 11,231 70% 14,831 15,874 48-00-00-52210 CEM TELEPHONE EXP 1,250 1,292 103% 1,250 803 64% 1,103 800 48-00-00-52220 CEM ELECTRICITY EXP 2,200 2,098 95% 1,900 1,489 78% 1,800 2,200 48-00-00-52240 CEM GAS HEAT EXP 2,400 2,742 114% 2,800 2,594 93% 2,800 2,800 48-00-00-52260 CEM WATER/SEWER EXP 3,500 1,330 38% 3,500 5,063 145% 5,500 5,500 48-00-00-52400 CEM BUILDING REPAIRS 15,000 2,621 17% 15,000 - 0% 15,000 10,000 48-00-00-52500 CEM EQUIP MAINT/REPAIRS 3,300 5,401 164% 3,300 2,556 77% 3,300 10,000 48-00-00-53100 CEM OFFICE SUPPLIES 100 - 0% 100 90 90% 90 100 48-00-00-53130 CEM WORKERS COMP INS 4,000 4,156 104% 4,000 - 0% 4,000 4,000 48-00-00-53140 CEM LIABILITY/PROPERTY INS 2,350 1,641 70% 2,350 - 0% 2,350 2,350 48-00-00-53200 CEM MEMBERSHIP DUES 200 159 80% 200 216 108% 216 225 48-00-00-53320 CEM CONFERENCE 2,000 544 27% 2,000 - 0% 2,000 2,500 48-00-00-53400 CEM OPERATING SUPPLIES 1,900 3,267 172% 2,500 2,237 89% 2,500 2,500 48-00-00-53410 CEM FUEL EXPENSE 6,000 5,328 89% 4,500 3,784 84% 5,806 6,000 48-00-00-53500 CEM BLDG MAINT SUPPLIES 650 - 0% 250 - 0% - - 1 CEMETERY FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED 48-00-00-53510 CEM VEHICLE MAINT/REPAIR 3,750 1,003 27% 3,750 72 2% 1,200 3,000 48-00-00-53600 CEM MAINT SERVICE EXP 1,800 1,033 57% 1,200 584 49% 1,100 1,100 48-00-00-53620 CEM GROUNDS/LANDSCAPING 5,000 - 0% 10,000 2,687 27% 5,000 5,000 48-00-00-53990 CEM MISC EXP 1,750 - 0% 1,000 - 0% - 500 48-00-00-54200 CEM GRAVES/FOUNDATIONS 15,000 8,427 56% 15,000 - 0% 15,000 15,000 48-00-00-54300 CEM COLUMBARIUM EXPENSES 2,000 700 35% 2,000 - 0% - 1,000 48-00-00-58100 CEM EQUIPMENT OUTLAY 7,000 3,750 54% 4,000 3,750 94% 3,750 4,000 355,331 311,100 88% 369,720 234,820 64% 360,350 376,796 FUND SURPLUS (DEFICIT) (115,631) (27,874) 24% (4,999) 408 -8% 0 3,754 2 EQUIPMENT REPLACEMENT FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED REVENUES 50-00-00-41110 PROPERTY TAX LEVY 600,000 600,000 100% 600,000 600,000 100% 600,000 600,000 50-00-00-48110 INTEREST EARNED 80,000 63,155 79% 70,000 15,361 22% 23,361 25,000 50-21-00-48300 SALE OF POLICE EQUIPMENT - 3,856 - - - - - - 50-00-00-49100 APPL. PRIOR YR APPROPRIATIONS - - - 1,499,001 - 0% - 1,440,200 680,000 796,159 117% 2,169,001 617,861 28% 623,361 2,065,200 EXPENDITURES 50-00-00-58000 MISC/COMP EQUIP PURCHASES 225,000 56,122 25% 303,000 181,877 60% 181,877 179,000 50-21-00-58000 POLICE EQUIPMENT PURCHASES 256,350 253,537 99% 248,000 196,932 79% 196,932 219,200 50-22-00-58000 FIRE EQUIPMENT PURCHASES 568,146 463,805 82% 1,121,500 376,119 34% 376,119 768,500 50-29-00-58000 EMERG MGMT EQUIPMENT PURCHASES 97,600 68,280 70% - - - - - 50-32-00-58000 DPW EQUIPMENT PURCHASES 827,000 827,294 100% 294,501 357,513 121% 357,513 909,500 50-42-00-58000 PARKING EQUIPMENT PURCHASES 25,000 19,265 77% - - - - - 50-48-00-58000 CEMETERY EQUIPMENT REPLACEMENT - - - 202,000 122,680 61% 122,680 8,000 50-51-00-58000 MUSEUM EQUIPMENT REPLACEMENT - - - - - - - - 50-99-00-58000 LIBRARY EQUIPMENT REPLACEMENT - - - - - - - 24,000 1,999,096 1,688,303 5 2,169,001 1,235,120 4 1,235,121 2,108,200 FUND SURPLUS (DEFICIT) (1,319,096) (892,144) 68% - (617,260) - (611,760) (43,000) 1 3,000,000$ *Property Taxes ( 5 Yrs) Department Account Number 2027 2028 2029 2030 2031 TOTAL 1,547,092$ Fund Balance City Hall and Administration IT Hardware Replacement 40,000 40,000 40,000 40,000 40,000 200,000 200,000 Software Integration 50,000 35,000 35,000 35,000 35,000 190,000 190,000 Replacement Cameras 30,000 30,000 30,000 Badger Books-Clerk 12,000 12,000 12,000 Website package upgrade 12,000 12,000 12,000 Website Update for ADA 35,000 35,000 35,000 Subtotal 50-00-00-58000 179,000 75,000 75,000 75,000 75,000 479,000 - Library Public and staff Computer Replacement 8,000 8,000 8,000 8,000 8,000 40,000 40,000 Envisionware Self-Checkout Kiosk Replacement 16,000 16,000 16,000 Small Meeting Rooms AV Updates 10,000 10,000 10,000 Subtotal 50-99-00-58000 24,000 8,000 18,000 8,000 8,000 66,000 Cemetery Mower 8,000 8,000 8,500 8,500 9,100 42,100 42,100 Mini Excavator 165,000 165,000 165,000 Mowers-Zero Turns (qty 2) 37,000 37,000 37,000 Leaf Vac 155,000 155,000 155,000 Subtotal 50-48-00-58000 8,000 173,000 163,500 45,500 9,100 399,100 Parking SUV - - 30,000 - 30,000 30,000 Subtotal 50-42-00-58000 - - 30,000 - - 30,000 Department of Public Works Heavy Plow -Unit #23 365,000 365,000 365,000 Kubota 36,000 36,000 36,000 Rhino Mower 27,000 27,000 27,000 Equipment trailer 35,500 35,500 35,500 Bucket Truck 350,000 350,000 350,000 Beach groomer tractor 85,000 85,000 85,000 Paint shaker 11,000 11,000 11,000 Sprayer Tractor 65,000 65,000 65,000 Bully-Plow 19,500 19,500 19,500 3pt brush mower 14,000 14,000 14,000 Brush truck 311,000 311,000 311,000 Scag-Mower 20,000 20,000 20,000 Beach groomer 82,000 82,000 82,000 Unit #18- 1-Ton Truck 57,000 57,000 57,000 FUNDED BY TAX LEVY AND FUND BALANCE RESERVES IN EQUIPMENT REPLACEMENT ACCOUNT City of Lake Geneva, Wisconsin Equipment Replacement Program 2027 thru 2031 PROJECTS BY DEPARTMENT - EQUIPMENT REPLACEMENT (FUND 50) Funding Sources 3,000,000$ *Property Taxes ( 5 Yrs) Department Account Number 2027 2028 2029 2030 2031 TOTAL 1,547,092$ Fund Balance FUNDED BY TAX LEVY AND FUND BALANCE RESERVES IN EQUIPMENT REPLACEMENT ACCOUNT City of Lake Geneva, Wisconsin Equipment Replacement Program 2027 thru 2031 PROJECTS BY DEPARTMENT - EQUIPMENT REPLACEMENT (FUND 50) Funding Sources Skid plow 9,500 9,500 9,500 Skid broom 12,300 12,300 12,300 Skid snow blower 17,500 17,500 17,500 Unit #54-Van 52,000 52,000 52,000 SUV 44,000 44,000 44,000 Wood Chipper 85,400 85,400 85,400 Scissors lift 91,000 91,000 91,000 Unit #36-1/2 Ton Pickup 48,000 48,000 48,000 Unit #17 1-Ton Chipper truck 70,000 70,000 70,000 Unit #134 heavy plow Truck 375,000 375,000 375,000 Unit #135 Heavy plow Truck 375,000 375,000 375,000 Mosquito sprayer 31,000 31,000 31,000 12 Ft Equipment trailer 18,000 18,000 18,000 Stump Grinder 35,000 35,000 35,000 Subtotal 50-32-00-58000 909,500 429,500 274,300 294,400 834,000 2,741,700 Fire Department Turnout gear - (10) sets per year 82,500 90,750 99,825 109,808 120,788 503,671 503,671 Software Upgrade 43,000 43,000 Ambulance 2891 (2019) 300,000 300,000 300,000 Ambulance #2891 Equipment 28,000 28,000 28,000 Ambulance 2892 (2005) 300,000 300,000 300,000 Ambulance #2892 Equipment 28,000 28,000 28,000 Car #2871 (2019) 110,000 - 110,000 110,000 Car #2872 (2020) 80,000 - 80,000 80,000 Squad #2861 (2007) 500,000 500,000 500,000 Squad #2861 Equipment 48,000 48,000 48,000 Dive Rescue Equipment 75,000 75,000 75,000 TRT Equipment 30,000 30,000 30,000 TEMS Ballistic Vests 15,000 15,000 15,000 EMS UTV 95,000 95,000 95,000 Subtotal 50-22-00-58000 768,500 633,750 179,825 452,808 120,788 2,155,671 Police Department Vehicle 200-2021 Chevy Tahoe (Admin) 83,000 83,000 83,000 Vehicle 202-2013 Ford Interceptor Utility (Admin-Det) - 83,000 83,000 83,000 Vehicle 203-2020 Ford Interceptor Utility 83,000 83,000 83,000 Vehicle 204-2024 Ford Interceptor Utility - 83,000 83,000 166,000 166,000 Vehicle 205-2023 Ford Interceptor Utility 94,600 94,600 94,600 Vehicle 206-2024 Ford Interceptor Utility 94,600 - 94,600 94,600 Vehicle 207-2021 Ford Interceptor Utility 83,000 83,000 83,000 Vehicle 209-2025 Ford Interceptor Utility 83,000 83,000 83,000 3,000,000$ *Property Taxes ( 5 Yrs) Department Account Number 2027 2028 2029 2030 2031 TOTAL 1,547,092$ Fund Balance FUNDED BY TAX LEVY AND FUND BALANCE RESERVES IN EQUIPMENT REPLACEMENT ACCOUNT City of Lake Geneva, Wisconsin Equipment Replacement Program 2027 thru 2031 PROJECTS BY DEPARTMENT - EQUIPMENT REPLACEMENT (FUND 50) Funding Sources Vehicle 210-2024 Ford Interceptor Utility 83,000 83,000 83,000 Vehicle 211-2014 Ford Pickup truck - 83,000 83,000 83,000 213-2023 Ford Interceptor Utility 83,000 - 83,000 166,000 166,000 215-2025 Ford Interceptor Utility 83,000 83,000 83,000 220-2023 Ford Interceptor Utility - 83,000 83,000 83,000 Primary Fleet 83,000 83,000 83,000 Digital fingerprint system 30,000 30,000 30,000 UAV drone with live deck 25,000 25,000 25,000 Subtotal 50-21-00-58000 219,200 274,000 332,000 249,000 332,000 1,406,200 TOTALS 2,108,200$ 1,593,250$ 1,072,625$ 1,124,708$ 1,378,888$ 7,277,671$ 7,234,671 - *City allocates $600,000 per year to Equipment, the total for 5 years is $3,000,000 LIBRARY FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED REVENUES 99-00-00-41110 PROPERTY TAX LEVY 517,000 517,000 100% 520,000 520,000 100% 520,000 525,000 99-00-00-45120 LIBRARY FINES AND FEES 4,000 3,441 86% 2,400 1,411 59% 1,800 2,400 99-00-00-45150 COPIES,PRINTS,FAXES 3,000 8,111 270% 5,600 3,934 70% 4,200 5,600 99-00-00-46210 LIBRARY MISC REVENUE - 300 - - - - - - 99-00-00-47310 KENOSHA COUNTY REVENUES 11,490 11,490 100% 14,101 14,101 100% 14,101 27,798 99-00-00-47320 RACINE COUNTY REVENUES 3,771 3,771 100% 5,774 5,774 100% 5,774 12,340 99-00-00-47330 WALWORTH COUNTY REVENUES 369,766 355,091 96% 371,861 371,861 100% 371,861 425,053 99-00-00-47340 WAUKESHA COUNTY REVENUES 6 6 100% 271 281 104% 281 182 99-00-00-47350 ROCK COUNTY (ARROWHEAD) REV 83 83 100% 82 58 70% 58 243 99-00-00-47360 JEFFERSON COUNTY REVENUES 67 67 99% 70 70 100% 70 24 99-00-00-49100 APPL OF PR YR APPROPRIATIONS - - - 100,000 - 0% 100,000 50,000 99-00-00-49500 TRANSFER FROM GENERAL FUND 264,153 264,950 100% 282,443 - 0% 282,443 308,277 99-00-00-49550 TRF FROM LIBRARY DONATIONS - 20,892 - 25,000 - 0% 13,771 - 1,173,403 1,185,267 101% 1,327,672 917,560 69% 1,314,359 1,356,917 EXPENDITURES 99-00-00-51100 LIBRARY FT SALARIES 635,074 637,466 100% 704,521 510,082 72% 702,028 731,498 99-00-00-51340 LIBRARY LIFE INSURANCE 1,500 1,399 93% 1,500 1,101 73% 1,495 1,500 99-00-00-51345 LIBRARY HEALTH INSURANCE 146,000 146,588 100% 181,587 123,468 68% 181,587 189,005 99-00-00-51350 LIBRARY DENTAL INSURANCE 5,900 5,760 98% 7,529 6,662 88% 7,529 7,600 99-00-00-51355 LIBRARY VISION INSURANCE 500 271 54% 554 234 42% 554 600 99-00-00-51360 LIBRARY RETIREMENT 42,158 42,422 101% 47,044 35,001 74% 47,044 46,224 99-00-00-51370 LIBRARY DISABILITY PREMIUMS 1,800 1,462 81% 1,975 1,078 55% 1,975 1,700 99-00-00-51390 LIBRARY STAFF APPRECIATION - - - - - - - 1,500 99-00-00-51520 LIBRARY SOCIAL SECURITY 50,806 47,575 94% 55,392 38,683 70% 55,392 58,520 99-00-00-52110 GENERAL ADMIN EXPENSES 3,500 7,338 210% 3,000 (165) -5% 3,000 3,500 99-00-00-52160 PROFESSIONAL SERVICES - 9,908 - - - - - - 99-00-00-52210 LIBRARY TELEPHONE EXP 3,500 5,274 151% 4,200 5,166 123% 6,655 4,000 99-00-00-52220 LIBRARY UTILITIES 22,000 21,946 100% 22,000 14,365 65% 20,433 24,000 99-00-00-52500 LIBRARY BLDG REPAIR 5,000 1,347 27% 3,000 2,241 75% 3,000 2,500 99-00-00-53100 LIBRARY OFFICE SUPPLIES 3,000 3,442 115% 3,000 2,675 89% 3,000 3,000 99-00-00-53120 LIBRARY POSTAGE 1,000 667 67% 750 165 22% 550 750 99-00-00-53130 WORKERS COMP INSURANCE 1,750 860 49% 1,750 - 0% 1,750 1,750 99-00-00-53140 LIABILITY & PROPERTY INSURANCE 10,500 6,563 63% 10,500 - 0% 10,500 10,500 99-00-00-53320 STAFF CONTINUING EDUCATION 5,000 2,582 52% 3,000 2,110 70% 3,000 3,000 99-00-00-53410 VEHICLE AND FUEL EXPENSES - - 0% - - 0% - 2,000 99-00-00-53500 LIBRARY MAINT SUPPLIES 4,000 4,490 112% 4,000 3,526 88% 4,000 4,000 99-00-00-53600 LIBRARY BLDG MAINT SERVICES 50,000 56,191 112% 55,000 36,282 66% 55,000 60,000 99-00-00-54100 LIBRARY ADULT MATERIALS 78,000 77,044 99% 82,000 72,066 88% 82,000 81,000 99-00-00-54110 LIBRARY YOUTH MATERIALS 40,000 33,326 83% 43,000 28,107 65% 43,000 41,000 1 LIBRARY FUND 2027 12/31/2025 12/31/2025 % 12/31/2026 10/31/2026 % 2026 DEPT BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET PROJECTED REQUESTED 99-00-00-54140 LIBRARY NONPRINT MATERIALS - - - - 120 - - - 99-00-00-54150 LIBRARY PROGRAMS 15,000 15,754 105% 15,000 13,185 88% 15,000 16,000 99-00-00-54155 LIBRARY MARKETING 2,549 2,019 79% 2,500 2,441 98% 2,500 3,500 99-00-00-55110 CIRCULATION SUPPLIES & SERVICE 3,000 1,302 43% 3,000 1,889 63% 2,500 2,500 99-00-00-55120 LIBRARY PROCESSING SUPPLIES 4,000 4,042 101% 5,000 7,987 160% 8,200 10,000 99-00-00-55130 PRAIRIE LAKES LIBRARY SYSTEM 18,000 16,286 90% 20,000 19,867 99% 19,867 24,470 99-00-00-55140 LIBRARY COMPUTER HARDWARE 1,500 1,800 120% 5,000 1,400 28% 3,000 3,000 99-00-00-55150 LIBRARY COMPUTER SOFTWARE 6,000 5,096 85% 7,500 5,490 73% 7,500 8,500 99-00-00-55170 LIBRARY OUTREACH 5,000 4,698 94% 25,000 8,910 36% 15,000 2,500 99-00-00-55320 LIBRARY EQUIP LEASES & MAINT 7,300 5,657 77% 7,300 4,525 62% 7,300 7,300 99-00-00-59000 LGIP EXPENDITURES - - - - 116,902 - - - 1,173,337 1,170,900 100% 1,325,602 1,065,561 80% 1,314,359 1,356,917 FUND SURPLUS (DEFICIT) 66 14,367 2,070 (148,001) - - 2