One Time Event — Agenda Packet

VILLAGE OF WILLIAMS BAY 250 Williams Street | PO Box 580 | Williams Bay | WI | 53191 | vi.williamsbay.wi.gov Phone: 262-245-2700 NOTICE WATER & SEWER (W&S) COMMITTEE MEETING TUESDAY, OCTOBER 13, 2026 AT 9:00 AM Village Hall Council Room 250 Williams Street Williams Bay, WI 53191 There may be a quorum of Village Trustees present, no board business will be conducted. The meeting will be live-streamed on the Village of Williams Bay's YouTube, which can be found here: https://youtube.com/live/r-aYT09gQWA?feature=share AGENDA The following agenda items may be considered for Discussion, Consideration, or Action I. Call to Order II. Roll Call III. Discussion and Possible Action on a Sanitary Sewer Rate Increase IV. Discussion and Possible Action on a Sanitary Sewer Connection Fee Increase V. Discussion and Possible Action on the Draft Water & Sewer Budget for 2027 VI. Adjourn Rob Umans Water & Sewer Chair Requests from persons with disabilities, who need assistance to participate in this meeting or hearing, should be made to the Village Clerk’s office in advance so the appropriate accommodations can be made. Posted: 10/09/2026 5:00 PM Page 1 of 7 Dear Water & Sewer Committee 10/07/26 The intent of this letter is to provide the committee members with background information on the proposed 2027 budgets for both the water and sewer funds. Water Fund Good news, we have a balanced 2027 budget. Note that the 2027 Revenue projections were calculated to add the March Qtr. 2026 actuals (like Dec. quarter) and September Qtr to date actuals together to get a full year. I then increased Residential Sales, Commercial Sales, Public Authority Sales and Multifamily Residential by 2% to arrive at the presented revenue amounts. Sewer Fund Good news also, we have a balanced 2027 budget, but only if we approve two (2) separate rate increases. Revenue: The 2027 Revenue calculations were similar as the water revenue, with the following additions: Sewer Residential Sales Revenue increased by an additional $129,600 and Sewer Commercial Sales by $14,400 for a total of $144,000 Sewer rate increase: I am proposing an adjustment in the Use rate from $4.40 /1000 gallons to $6.00 / 1000 gallons, or an increase of $1.60 per thousand gallons. This means that the one (1) resident rate using 70 gallons/day will increase by $0.11/day, or $3.36/month, or $10.08/quarter. This increase calculates an additional $144,000 in revenue. (90,000 x $ 1.60) (Our Annual sales volume is 90 million gallons) Connection Fee Increase: I am proposing to increase the fees the Village charges to the new homeowner by an additional $1,000 to a new total of $2,000. This is still well below the amounts of $4,000 and $5,000 that other WalCoMet customers such as Delavan and Elkhorn charge. Notes related to the Sewer Fund: WalComet: WalCoMet will be increasing our 2027 rates again. They are projecting Williams Bay 2027 revenue at $1,000,010 dollars. Note that we budgeted $950,000 due to anticipated volume savings after we replaced the sewer line from Pier 290 to the Bay Shore Villas in November. Either way, this is still a Budget increase of $110,000 over 2026. Page 2 of 7 Starting 2027, WalCoMet is also increasing their Connection fees from $4,601 to $4,868. Note that the Sewer Budget reflects a revenue of 20 homes, or $ 137,360, and an expense to WalCoMet of $ 97,360. Also please note that a large increased expense on the sewer fund is that our wages, fica, health insurance increased from $143,870 (2025 audited amount) to a new projected amount in 2027 of $193,900 I am asking that we as a committee approve both sewer rate increases first and then approve both the Water and Sewer proposed 2027 Budgets. As always, thank you so much for being on my committee. It’s appreciated. Rob Umans W&S Committee chair. Page 3 of 7 1 2 3 A B D E F H I J K L M N O 10/01/26 FP REVENUES 2023 2024 2025 2026 2026 2026 2026 2027 2027 2026 Estimates vs DRAFT #v 4.0 Prior Year 3 Prior Year 2 Prior Year 1 Current Year Current Year Current Year CY Budget vs. RU W&S Recommend2027 Draft Budget Account Title Actual AuditedActual AuditedActual AuditedBudget AmendedActual 6 Mo Estimates Estimates Budget Budget Difference $ Diff 128 129 130 131 132 133 134 135 136 137 138 139 140 141 143 144 145 146 151 154 156 157 158 159 160 161 162 163 164 165 166 174 175 176 177 178 179 RESIDENTIAL 200-44460 WATER RESIDENTIAL SALES (R) 513,595 474,552 550,117 801,582 376,592 753,185 (48,397) 811,964 801,582 10,382 58,779 200-44461 WATER COMMERCIAL SALES (R) 99,191 92,631 121,965 157,792 84,554 169,108 11,316 182,856 160,000 22,856 13,748 200-44463 WATER PUBLIC FIRE PROTECTION (R) 263,861 265,716 293,085 418,148 195,449 390,898 (27,250) 390,000 (898) 200-44464 WATER PUBLIC AUTH SALES (R) 19,067 12,504 16,097 29,980 8,029 16,058 (13,922) 22,269 15,000 7,269 6,211 200-44465 PRIVATE FIRE REVENUE-WTR (R) 3,617 3,617 3,018 3,700 1,555 3,111 (589) 3,200 3,000 200 89 200-44466 MULTIFAMILY RESIDENTIAL (R) 19,007 19,088 23,949 31,558 13,911 27,822 (3,736) 29,257 27,000 2,257 1,435 200-44470 WATER FORFEITED DISCOUNTS (R) 4,655 4,390 4,714 4,000 2,707 5,413 1,413 6,500 4,000 2,500 1,087 200-44474 WATER OTHER REVENUE (R) 23,826 1,440 10,474 1,300 5,720 11,440 10,140 12,720 2,000 10,720 1,280 200-44475 IMPACT FEES (R) 59,803 53,508 69,406 0 15,738 31,475 31,475 0 40,000 (40,000) (31,475) 200-44999 RET NET INVESTMENT ON METERS 0 256 400 0 0 0 0 0 WATER FUND - REVENUES: 1,006,621 927,701 1,093,224 1,448,060 704,255 1,408,509 (39,551) 1,458,766 1,052,582 50,257 COMMERCIAL 200-48002 SAFE DRINKING WATER LOAN REV 0 46,245 797,398 0 0 0 0 0 0 200-48003 CLEAN WATER LOAN REV 0 0 0 0 0 0 0 0 0 200-48004 INTEREST ON INVESTMENTS (R) 316,770 353,072 219,637 190,000 48,837 97,673 (92,327) 170,000 72,327 200-48005 PROPERTY RENTAL/TOWER LEASE (R) 57,394 55,234 58,109 15,000 34,249 68,497 53,497 46,500 45,000 1,500 (21,997) 200-48010 METER REPAIR/REPLACEMENT AR NA NA 700 0 0 0 1,735 0 1,735 1,735 200-48420 IMPACT FEE INTEREST INCOME (R) 7,118 5,891 7,540 3,000 0 (3,000) 0 5,500 (5,500) 0 200-49998 OPERATING TRANSFER IN (R) 0 0 0 0 0 0 0 0 WATER FUND - REVENUES: 388,402 475,774 1,098,235 208,000 83,085 166,171 (41,829) 218,235 50,500 52,064 WATER FUND - REVENUES: 1,395,023 1,403,475 2,191,459 1,656,060 787,340 1,574,680 (81,380) 1,677,001 102,321 WATER FUND - EXPENSES: 1,197,675 1,341,687 1,536,923 1,637,765 890,296 1,649,011 11,247 1,677,001 (1,577,511) WATER FUND - TOTAL: 197,348 61,788 654,536 18,295 (102,956) (74,331) (70,133) 0 1,679,832 300-44460 SEWER RESIDENTIAL SALES (R) 1,028,754 988,593 1,123,921 1,176,371 548,795 1,097,590 (78,781) 1,275,350 1,294,008 (18,658) 177,760 300-44461 SEWER COMMERCIAL SALES (R) 163,052 162,436 194,185 191,326 90,212 180,424 (10,902) 202,088 210,459 (8,371) 21,664 300-44464 SEWER PUBLIC AUTHORITY SALES (R) 14,562 14,424 15,767 16,502 7,969 15,938 (564) 16,202 18,152 (1,950) 264 300-44470 SEWER FORFEITED DISCOUNTS (R) 6,007 5,924 6,739 5,200 2,483 4,965 (235) 6,000 5,720 280 1,035 300-44475 SEWER CONNECTION FEE (R) 85,500 75,500 95,000 82,620 25,505 51,010 (31,610) 137,360 90,882 46,478 86,350 300-48004 INTEREST ON INVESTMENTS (R) 165,137 156,512 101,074 65,000 23,419 46,837 (18,163) 75,000 45,000 30,000 28,163 300-48005 PROPERTY RENTAL INCOME (R) 13,395 13,395 13,395 14,000 13,395 13,395 (605) 13,395 0 SEWER FUND - REVENUES: 1,476,407 1,416,783 1,550,080 1,551,019 711,778 1,410,161 (140,858) 1,725,395 1,664,221 315,234 SEWER FUND EXPENSESES: 1,134,510 1,416,411 1,460,311 1,508,297 696,511 1,235,945 (272,352) 1,725,395 (1,115,769) SEWER FUND - TOTAL: 341,897 372 89,769 42,722 15,267 174,215 131,493 0 1,431,003 Page 1 of 1 Page 4 of 7 1 2 3 4 5 A B D E F H I J K L M N Q 10/01/2026 FPEXPENDITURES DRAFT v#4.0 2023 2024 2025 2026 2026 2026 2026 2027 2027 2026 Estimates vs RU W&S Changes Prior Year 3 Prior Year 2 Prior Year 1 Current Year Current Year Current Year Current Year Budget RU W&S FP Draft 2027 Draft Budget Account Title Actual Audited Actual Audited Actual Audited Budget Actual 6 Mo Estimates v. Estimates Budget Budget Difference $ Diff 351 352 353 354 355 356 357 358 359 360 361 362 363 364 365 366 367 368 369 370 371 372 373 374 375 376 377 378 379 380 381 382 383 384 385 386 387 388 389 390 391 392 393 394 395 396 397 398 399 400 401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 WATER FUND 200-51990-000EMPLOYEE RECOGNITION 250 341 335 475 0 475 0 550 (475) 200-57346-000NEW WATER METERS (E) 4,192 0 24 25,000 21,342 25,000 0 25,000 (25,000) 200-57346-100METER REPLACEMENT PROGRAM (E) 0 275 0 30,000 0 30,000 0 30,000 (30,000) 200-57403-000WATER DEPRECIATION (E) 212,323 274,586 247,929 0 0 0 0 0 200-57404-000WATER AMORTIZATION (E) 0 0 (18,458) 0 0 0 0 0 200-57408-000WATER TAX EQUIVALENT (E) 74,355 100,875 75,248 100,800 0 100,800 0 100,000 (100,800) 200-57427-000INTEREST EXPENSE (E) 247,536 232,359 233,244 0 0 0 0 0 200-57599-000WATER INSURANCE EXPENSE (E) 29,330 34,706 32,727 33,000 35,072 35,072 2,072 37,177 (35,072) 200-57600-150WELL #3 - REPAIRS (E) 690 1,310 622 800 172 343 (457) 800 (343) 200-57600-170WELL #3 - NATURAL GAS (E) 0 0 0 0 230 461 461 0 (461) 200-57601-150WELL #1 - REPAIRS (E) 451 0 0 800 0 0 (800) 800 0 200-57602-150WELL #2 - REPAIRS (E) 0 1,514 4,600 800 50 99 (701) 800 (99) 200-57610-140WATER FUND CAPITAL OUTLAY (E) 1,852 7,148 115,303 0 116,131 116,131 116,131 0 (116,131) 200-57622-170WATER POWER - NATURAL GAS (E) 6,740 2,054 3,632 7,000 4,202 8,404 1,404 7,000 (8,404) 200-57622-171WATER POWER - ELECTRIC (E) 78,729 76,963 86,891 84,000 42,517 85,034 1,034 86,700 (85,034) 200-57623-160WATER PUMPING SUPPLIES (E) 170 574 0 200 0 0 (200) 200 0 200-57623-170WATER TESTING (E) 6,012 3,090 4,376 3,000 905 1,811 (1,189) 3,000 (1,811) 200-57630-110WATER TREATMENT - WAGES (E) 53,275 48,941 61,000 55,373 34,924 69,848 14,475 61,400 (69,848) 200-57630-112WATER TREATMENT - OT WAGES (E) 1,562 1,786 2,924 1,500 558 1,115 (385) 4,500 (1,115) 200-57630-113WATER TREATMENT - DBL OT WAGES (E) 1,050 1,160 1,667 1,500 698 1,396 (104) 1,500 (1,396) 200-57630-121WATER TREATMENT - FICA (E) 4,049 4,210 4,526 4,317 2,705 5,410 1,093 4,700 (5,410) 200-57630-122WATER TREATMENT - RETIREMENT (E) 3,914 3,987 4,310 3,922 2,174 4,348 426 4,450 (4,348) 200-57630-123WATER TREATMENT - HEALTH & DENTAL INS (E) 8,596 5,660 6,676 7,327 3,067 6,134 (1,193) 8,600 (6,134) 200-57630-124WATER TREATMENT - LIFE INS (E) 111 58 55 59 43 85 26 100 (85) 200-57630-127WATER TREATMENT HSA FUNDING (E) 3,472 1,667 1,667 1,667 833 1,667 0 2,500 (1,667) 200-57631-160WATER TREATMENT CHEMICALS (E) 138,862 112,083 122,863 180,000 46,760 93,520 (86,480) 180,000 (93,520) 200-57632-160WATER TREATMENT SUPPLIES (E) 2,440 1,858 4,781 4,000 1,596 3,192 (808) 4,000 (3,192) 200-57635-150WATER TREATMENT REPAIRS/ MAINT (E) 4,341 2,597 3,511 4,000 5,278 10,555 6,555 5,000 (10,555) 200-57640-110WATER DISTRIBUTION - WAGES (E) 57,925 51,704 56,733 55,373 34,933 69,865 14,492 62,000 (69,865) 200-57640-112WATER DISTRIBUTION - OT WAGES (E) 1,562 1,786 2,924 1,500 558 1,115 (385) 4,500 (1,115) 200-57640-113WATER DISTRIBUTION-DBL OT WAGE (E) 1,050 1,161 1,667 1,500 698 1,396 (104) 1,500 (1,396) 200-57640-121WATER DISTRIBUTION - FICA (E) 4,050 4,211 4,527 4,317 2,706 5,411 1,094 4,750 (5,411) 200-57640-122WATER DISTRIBUTION -RETIREMENT (E) 3,915 3,988 4,312 3,922 2,175 4,350 428 2,240 (4,350) 200-57640-123WATER DISTRIBUTION - HLTH INS (E) 8,596 4,794 6,676 7,546 3,067 6,134 (1,412) 8,600 (6,134) 200-57640-124WATER DISTRIBUTION - LIFE INS (E) 111 58 55 59 43 85 26 100 (85) 200-57640-127WATER DISTRIBUTION HSA FUNDING (E) 3,473 1,667 1,667 1,667 833 1,667 0 2,500 (1,667) 200-57641-160WATER DISTRIBUTION SUPPLIES (E) 3,907 5,523 3,480 6,000 1,237 2,473 (3,527) 6,000 (2,473) 200-57650-150WATER TOWERS REPAIRS/MAINT (E) 780 13,846 11,850 1,500 0 0 (1,500) 4,905 1,500 3,405 1,500 200-57651-150WATER MAINS REPAIRS/MAINT (E) 18,654 32,983 62,178 35,000 59,862 75,000 40,000 73,900 70,000 3,900 (5,000) 200-57652-150WATER SERVICES REPAIRS/ MAINT (E) 4,165 6,711 8,974 10,000 0 0 (10,000) 10,000 0 200-57653-151WATER METER TESTING (E) 3,230 376 2,585 4,000 0 0 (4,000) 4,000 0 200-57654-150HYDRANT REPAIRS/MAINT (E) 2,018 0 67 12,000 5,847 11,694 (306) 12,000 (11,694) 200-57656-150CROSS CONNECTION INSPECTION (E) 20,840 21,720 21,896 23,000 9,234 18,467 (4,533) 23,000 (18,467) 200-57902-110WATER ACCOUNTING - WAGES (E) 47,663 52,431 56,629 58,751 29,288 58,577 (175) 60,700 (58,577) 200-57902-112WATER ACCOUNTING - OT WAGES 0 0 367 300 237 473 173 400 (473) 200-57902-121WATER ACCOUNTING - FICA (E) 3,459 3,994 4,209 4,494 2,198 4,396 (99) 4,650 (4,396) 200-57902-122WATER ACCOUNTING- RETIREMENT (E) 3,207 3,769 3,967 4,230 2,126 4,252 22 4,400 (4,252) 200-57902-123WATER ACCOUNTING - HEALTH & DENTAL INS (E)10,232 12,504 15,245 16,768 4,165 8,330 (8,438) 11,700 (8,330) 200-57902-124WATER ACCOUNTING - LIFE INS (E) 0 129 190 150 115 230 80 250 (230) 200-57902-127WATER ACCT HSA FUNDING (E) 2,865 3,125 3,021 3,125 938 1,875 (1,250) 1,900 (1,875) 200-57903-125WATER METER READING - UNIFORMS (E) 2,267 2,673 2,898 4,000 499 999 (3,002) 4,000 (999) 200-57920-110WATER ADMIN - WAGES (E) 34,304 38,352 40,922 41,986 21,077 42,154 168 43,500 (42,154) 200-57920-121WATER ADMIN - FICA (E) 2,297 2,640 2,802 3,212 1,424 2,849 (363) 3,400 (2,849) 200-57920-122WATER ADMIN - RETIREMENT (E) 2,429 (15,514) 2,837 3,023 1,512 3,023 0 3,200 (3,023) 200-57920-123WATER ADMIN - HEALTH & DENTAL INS (E) 6,542 7,831 9,982 10,614 4,596 9,192 (1,421) 12,500 (9,192) 200-57920-124WATER ADMIN - LIFE INS (E) 0 148 170 229 94 187 (42) 229 (187) 200-57920-127WATER ADMIN HSA FUNDING (E) 2,313 2,000 2,000 2,000 1,000 2,000 0 2,000 (2,000) 200-57921-120WATER EMERGENY (DNR RELATED) 0 0 77,868 0 0 0 0 0 200-57921-130WATER IT EXPENSE (E) 601 671 19 1,200 0 0 (1,200) 0 0 200-57921-142BANK-CR CARD-PMT PROCESS'G FEE (E) 396 12,771 7,829 7,700 1,793 3,586 (4,114) 7,000 (3,586) 200-57921-160WATER OFFICE SUPPLIES (E) 12,134 4,775 7,630 4,000 1,743 3,486 (514) 4,000 (3,486) 200-57921-200WATER TELEPHONE (E) 1,247 3,842 2,099 700 342 685 (15) 700 (685) 200-57922-000SOFTWARE LIC FEES & IT SUPPORT (E) 16 0 0 0 0 0 0 0 0 200-57923-000WATER ATTORNEY EXPENSE (E) 982 437 858 1,200 210 420 (780) 1,200 (420) 200-57924-000WATER ENGINEERING EXPENSE (E) 3,920 21,626 3,290 6,500 0 0 (6,500) 5,000 0 200-57925-000WATER AUDIT EXPENSE (E) 17,329 32,455 27,694 18,000 18,269 21,000 3,000 20,000 (21,000) 200-57925-100WATER RATE STUDY EXPENSE (E) 0 20,157 24,562 0 0 0 0 0 0 200-57928-000WATER REGULATORY EXPENSE (E) 818 0 0 0 0 0 0 0 0 200-57929-000WATER SYSTEM MAPPING EXPENSE (E) 2,122 2,043 0 0 0 0 0 0 0 200-57930-130WATER DRUG TESTING EXPENSE (E) 0 0 311 1,000 259 517 (483) 1,000 (517) Page 1 of 3 Page 5 of 7 1 2 3 4 5 A B D E F H I J K L M N Q 10/01/2026 FPEXPENDITURES DRAFT v#4.0 2023 2024 2025 2026 2026 2026 2026 2027 2027 2026 Estimates vs RU W&S Changes Prior Year 3 Prior Year 2 Prior Year 1 Current Year Current Year Current Year Current Year Budget RU W&S FP Draft 2027 Draft Budget Account Title Actual Audited Actual Audited Actual Audited Budget Actual 6 Mo Estimates v. Estimates Budget Budget Difference $ Diff 422 423 424 425 426 427 428 429 430 431 432 433 434 435 436 437 438 439 440 441 442 200-57930-140WATER DIGGERS HOTLINE EXPENSE (E) 692 341 2,228 1,500 711 1,421 (79) 1,500 (1,421) 200-57930-190WATER TRAINING EXPENSE 1,738 3,023 1,642 3,500 1,555 3,111 (389) 3,500 (3,111) 200-57933-000WATER TRANSPORTATION EXPENSES (E) 0 0 0 0 0 0 0 0 200-57933-150WATER TRANSP REPAIR/MAINT (E) 558 1,294 707 3,000 9 17 (2,983) 1,500 (17) 200-57933-180WATER FUEL EXPENSE (E) 994 1,030 1,442 1,000 477 955 (45) 1,500 (955) 200-57934-000WATER DEBT SERVICE PRINCIAL (E) 0 0 0 206,771 206,771 206,771 0 210,000 (206,771) 200-57934-150WATER DEBT SERVICE INTEREST (E) 0 0 0 207,140 106,060 207,140 0 210,000 (207,140) 200-57935-150WATER PLANT REPAIRS/MAINT (E) 11,188 8,100 19,784 15,000 8,432 16,863 1,863 20,000 (16,863) 200-57945-000WATER DEBT SERVICE MISC EXP (E) 317 726 1,133 0 0 0 0 0 0 200-57951-000WATER SHOP TOOLS (E) 146 514 321 500 606 1,212 712 500 (1,212) 200-57952-000WATER LAB EQUIPMENT 198 1,470 0 2,000 466 931 (1,069) 2,000 (931) 200-57995-000SWLF PRINC 0 0 0 154,487 0 154,487 0 155,000 (154,487) 200-57995-150SWFL INTEREST 0 0 6,645 75,240 25,842 75,240 0 76,000 (75,240) 200-57996-000CLEAN WATER FUND LOAN EXP 0 17,009 9 0 0 0 0 0 0 200-57997-000SAFE DRINKING WATER LOAN EXP 0 20,009 9 0 0 0 0 0 0 200-57999-150CWLF INTEREST 0 0 862 42,522 0 0 (42,522) 0 0 200-58801-000IT SUPPORT/ANNUAL FEES 6,126 4,985 14,700 15,000 7,038 14,076 (924) 15,000 (14,076) WATER FUND - REVENUES: 1,395,023 1,403,475 2,191,459 1,656,060 787,340 1,574,680 (81,380)1,677,001 1,677,001 102,321 WATER FUND - EXPENDITURES: 1,197,675 1,341,687 1,536,923 1,637,765 890,296 1,649,011 11,247 1,677,001 71,500 (1,577,511) WATER FUND - TOTAL: 197,348 61,788 654,536 18,295 (102,956) (74,331) (92,626) 0 1,605,501 1,679,832 Page 2 of 3 Page 6 of 7 1 2 3 4 5 A B D E F H I J K L M N Q 10/01/2026 FPEXPENDITURES DRAFT v#4.0 2023 2024 2025 2026 2026 2026 2026 2027 2027 2026 Estimates vs RU W&S Changes Prior Year 3 Prior Year 2 Prior Year 1 Current Year Current Year Current Year Current Year Budget RU W&S FP Draft 2027 Draft Budget Account Title Actual Audited Actual Audited Actual Audited Budget Actual 6 Mo Estimates v. Estimates Budget Budget Difference $ Diff 443 444 445 446 447 448 449 450 452 453 454 455 456 457 458 459 460 461 462 463 464 465 466 467 468 469 470 471 472 473 474 475 476 477 478 479 480 481 482 483 484 485 486 487 489 490 491 492 493 494 496 497 498 499 500 501 502 SEWER FUND 0 300-51990-000EMPLOYEE RECOGNITION 250 341 38 200 0 200 0 275 (200) 300-57408-000SEWER TAX EQUIVALENT 2,890 3,695 2,780 0 0 0 0 0 0 300-58403-000SEWER DEPRECIATION 158,856 178,008 0 0 0 0 0 300-58427-000INTEREST EXPENSE 122,719 114,244 122,759 0 0 0 0 0 300-58428-000SEWER AMORTIZATION (9,229) (9,229) 0 0 0 0 300-58801-000IT SUPPORT/ANNUAL FEES (E) 3,977 4,577 9,752 8,000 2,445 4,890 (3,110) 8,000 (4,890) 300-58929-000SEWER SYSTEM MAPPING (E) 60 0 0 250 0 250 0 250 (250) 300-58950-110SEWR COLLECTION SYST - WAGES 0 0 0 0 11,987 23,975 23,975 41,400 (23,975) 300-58950-121SEWR COLLECTION SYST - FICA 0 0 0 0 917 1,834 1,834 3,200 (1,834) 300-58950-122SEWR COLLECTION SYST - RETIREMENT (E) 0 3,000 0 300-58950-123SEWR COLLECTION SYST - HEALTH 500 300-58950-124SEWR COLLECTION SYST - LIFE INSURANCE 0 0 0 0 25 50 50 0 (50) 300-58960-000SEWR DEBT SERVICE - PRINCIPAL 0 0 0 108,326 108,326 108,326 0 108,326 0 108,326 (108,326) 300-58961-000SEWR DEBT SERVICE - INTEREST 0 0 10,929 105,884 54,203 108,406 2,522 105,884 0 105,884 (108,406) 300-58963-000CLEAN WATER FUND LOAN INTEREST 0 0 0 0 19,974 39,948 39,948 39,948 0 39,948 (39,948) 300-57999-000CWFL PRINC 0 0 87,309 0 0 (87,309) 87,309 0 300-58964-110SEWER ACCOUNTING - WAGES (E) 49,925 54,541 58,163 58,751 29,288 58,576 (175) 60,700 (58,576) 300-58964-112SEWER ACCOUNTING - OT WAGES 0 0 367 0 237 473 473 440 (473) 300-58964-121SEWER ACCOUNTING - FICA (E) 3,459 3,994 4,208 4,494 2,198 4,395 (99) 4,650 (4,395) 300-58964-122SEWER ACCOUNTING - RETIREMENT (E) 3,207 3,769 3,966 4,230 2,126 4,251 21 4,400 (4,251) 300-58964-123SEWER ACCOUNTING - HEALTH & DENTAL INS (E)10,232 12,348 15,245 16,768 4,165 8,330 (8,438) 11,700 (8,330) 300-58964-124SEWER ACCOUNTING - LIFE INS (E) 0 129 190 229 115 230 1 0 (230) 300-58964-127SEWER ACCT HSA FUNDING (E) 2,864 3,125 3,021 3,125 937 1,875 (1,250) 1,875 (1,875) 300-58965-000SEWER DEBT SERVICE MISC EXP (E) 317 722 1,133 1,000 0 0 (1,000) 750 0 300-58965-110SEWER ADMIN - WAGES (E) 36,023 38,352 40,922 41,986 21,077 42,154 168 43,500 (42,154) 300-58965-121SEWER ADMIN - FICA (E) 2,297 2,640 2,802 3,212 1,424 2,848 (364) 3,350 (2,848) 300-58965-122SEWER ADMIN - RETIREMENT (E) 2,429 (5,154) 2,835 3,023 1,511 3,023 (0) 3,150 (3,023) 300-58965-123SEWER ADMIN - HEALTH & DENTAL INS (E) 6,542 7,757 9,981 10,614 4,596 9,192 (1,421) 12,470 (9,192) 300-58965-124SEWER ADMIN - LIFE INS € 0 148 170 200 94 187 (13) 200 (187) 300-58965-127SEWER ADMIN HSA FUNDING (E) 2,313 2,000 2,000 2,000 1,000 2,000 (0) 2,000 (2,000) 300-58965-130SEWER ADMIN MISC EXPENSE 256 400 0 0 0 0 0 0 300-58965-140SEWER CAPITAL OUTLAY (E) 0 62,728 0 0 0 0 0 0 0 300-58966-142BANK-CR CARD-PMT PROCESS'G FEE 0 0 7,834 7,700 1,793 3,586 (4,114) 7,700 (3,586) 300-58966-160SEWER OPERATING SUPPLIES (E) 535 55 150 500 1,338 2,676 2,176 1,000 (2,676) 300-58966-170SEWER UTILITIES - NATURAL GAS (E) 9,604.18- 1,326 2,160 3,000 1,645 3,000 0 3,000 (3,000) 300-58966-171SEWER UTILITIES - ELECTRIC (E) 11,856 11,835 12,762 15,200 7,463 14,925 (275) 15,500 (14,925) 300-58967-000SEWER FUEL EXPENSE (E) 1,468 1,978 1,895 1,500 715 1,430 (70) 1,500 (1,430) 300-58967-150SEWER VEHICLE REPAIRS & MAINT (E) 2,675 0 776 3,000 197 395 (2,605) 3,000 (395) 300-58968-150SEWER COLLECTION SYSTEM MAINT (E) 11,403 17,825 6,113 15,000 1,554 3,109 (11,891) 15,000 (3,109) 300-58969-130SEWER IT EXPENSE (E) 367 0 0 0 0 0 0 0 0 300-58969-160SEWER OFFICE SUPPLIES (E) 8,830 4,172 4,724 3,500 1,444 2,888 (612) 3,500 (2,888) 300-58969-200SEWER TELEPHONE (E) 1,264 3,842 2,087 1,000 342 685 (315) 1,000 (685) 300-58970-000SEWER ATTORNEY EXPENSE (E) 982 437 0 925 0 0 (925) 900 0 300-58972-000SEWER AUDIT EXPENSE (E) 12,339 29,455 28,481 17,000 15,419 17,000 0 17,000 (17,000) 300-58973-000SEWER ENGINEERING EXPENSE (E) 3,080 3,191 1,300 2,000 550 1,100 (900) 2,000 (1,100) 300-58974-000SEWER INSURANCE EXPENSE (E) 29,330 34,706 32,727 36,000 35,072 35,072 (928) 36,408 37,176 (768) 2,104 300-58975-130SEWER DRUG TESTING EXPENSE (E) 0 0 0 0 0 0 0 0 0 300-58975-190SEWER TRAINING EXPENSE (E) 171 806 0 250 0 0 (250) 250 0 300-58976-000SEWER REPLACEMENT FUND (E) 7,260 0 1,975 8,000 0 0 (8,000) 3,000 8,000 (5,000) 8,000 300-58980-300WALCOMET SEWERAGE EXPENSES (E) 717,448 775,034 805,457 840,000 357,405 714,810 (125,190) 950,000 (714,810) 300-58980-310WALCOMET SEWER CONNECTION FEE (E) 76,000 71,910 91,430 74,120 4,927 9,854 (64,266) 97,360 75,000 22,360 65,146300-58996-000I & I REDUCTION (E) 0 0 0 20,000 0 0 (20,000) 20,000 0 SEWER FUND - REVENUES: 1,476,407 1,416,783 1,550,080 1,551,019 711,778 1,410,161 (140,858)1,725,395 1,725,395 315,234 SEWER FUND - EXPENDITURES: 1,134,510 1,416,411 1,460,311 1,508,297 696,511 1,235,945 (272,352)1,725,395 120,176 (1,115,769) SEWER FUND - TOTAL: 341,897 372 89,769 42,722 15,267 174,215 131,493 0 1,605,219 1,431,003 Page 3 of 3 Page 7 of 7