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 FINANCE & PERSONNEL (F&P) COMMITTEE MEETING TUESDAY, SEPTEMBER 15, 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/8r4trRLDU_Q?feature=share AGENDA The following agenda items may be considered for Discussion, Consideration, or Action I. Call to Order II. Roll Call III. Committee Second Review of Draft Department 2026 Budgets for: (1) Rescue; (2) Dive; (3) Fire; (4) Police; (5) Library; and (6) General Administration IV. Committee Review of Draft 2026-30 Capital Improvements Plan (CIP) V. Adjourn Lowell Wright Finance & Personnel 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: 09/11/2026 5:00 PM Page 1 of 21 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 A B D E F H I J K L M N O P 9/02/26 CommitteesREVENUES 2023 2024 2025 2026 2026 2026 2026 2027 9/2/2026 9/2/2026 2026 Estimates vs DRAFT #2 8/25/2026 Prior Year 3 Prior Year 2 Prior Year 1 Current Year Current Year Current Year CY Budget vs. DRAFT Meeting $ 2027 Draft Budget Account Title Actual AuditedActual AuditedActual AuditedBudget AmendedActual 6 Mo Estimates Estimates Budget Changes Change $ Diff GENERAL FUND: 100-41100 GENERAL FUND - PROPERTY TAX LEVY: 1,776,259 1,763,209 1,793,544 1,807,432 1,167,025 1,807,432 0 1,825,506 18,074 1% Estimate 100-41101 DELINQUENT PP TAX (R) 37 70 0 0 0 0 0 0 0 100-41104 UTILITY TAX EQUIVALENT (R) 77,245 104,570 78,028 77,000 0 77,000 0 77,000 0 100-41105 ROOM TAX (R) 72,273 85,941 72,690 75,000 31,187 75,000 0 75,000 0 100-41106 CABLE FRANCHISE FEES (R) 50,765 49,108 43,581 48,000 19,960 48,000 0 40,000 (8,000) 100-41110 MERCY PILOT (R) 55,813 57,583 59,311 60,794 60,972 60,972 178 62,801 1,829 3.0 CPI estimate 100-41111 WLC PILOT (R) 0 0 37,500 37,500 0 37,500 0 37,500 0 Flat annual amount, no CPI TID #1 (The Preserve) (R) 0 0 0 0 0 0 0 19,000 19,000 10% TID #1 Revenue for General Purposes (90% to TID Projects) GEN FUND - TOTAL TAXES: 2,032,391 2,060,481 2,084,655 2,105,726 1,279,145 2,105,904 178 2,136,807 0 30,903 100-42001 EXEMPT COMPUTER AID (R) 470 470 470 500 0 500 0 500 0 100-42002 STATE SHARED REVENUE (R) 64,979 144,452 146,141 148,638 0 148,638 (0) 150,000 1,362 2025 Revised Estimate Per DOR 09152025 and 2026 Estimate Per DOR 09152025 100-42006 TRANSPORTATION AID (R) 204,452 208,415 220,752 210,000 102,672 205,345 (4,655) 210,000 4,655 2025 Per WI DOT Sheet 100-42007 POLICE TRAINING FROM STATE (R) 1,440 2,640 3,520 1,400 1,000 3,840 2,440 3,000 (840) 100-42008 OTHER STATE AIDS (R) 24,475 16,465 18,483 5,000 4,710 9,419 4,419 15,000 5,581 100-42009 POLICE GRANT FROM CTY (R) 3,065 8,488 3,099 3,000 0 3,000 0 3,000 0 100-42010 POLICE SRO REVENUE (R) 67,452 29,406 119,099 68,000 32,620 65,240 (2,760) 65,000 (240)1 xtra billing 2025, late for 2024 100-42011 POLICE GRANT FROM LWMMI 0 0 37,312 0 0 0 0 0 0 100-42012 MISC GRANTS 0 306 1,315 0 1,530 1,530 1,530 0 (1,530)2025 Tornado Grants 100-42013 POLICE FEDERAL/DOJ GRANTS 0 0 0 0 0 0 0 0 0 100-42020 LAND USE CONVERSION FEES (R) 1,574 2,307 0 0 1,458 1,458 1,458 0 (1,458) 100-42035 WEC SECURITY GOV SUBGRANT 0 0 0 0 0 0 0 0 0 GEN FUND - INTERGOVERNMENTAL: 367,908 412,949 550,192 436,538 143,990 438,970 2,432 446,500 0 7,530 Page 1 of 6 Page 2 of 21 1 2 3 A B D E F H I J K L M N O P 9/02/26 CommitteesREVENUES 2023 2024 2025 2026 2026 2026 2026 2027 9/2/2026 9/2/2026 2026 Estimates vs DRAFT #2 8/25/2026 Prior Year 3 Prior Year 2 Prior Year 1 Current Year Current Year Current Year CY Budget vs. DRAFT Meeting $ 2027 Draft Budget Account Title Actual AuditedActual AuditedActual AuditedBudget AmendedActual 6 Mo Estimates Estimates Budget Changes Change $ Diff 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 55 58 59 60 61 62 63 64 65 66 67 68 69 70 100-43001 LIQUOR/BEER LICENSE (R) 8,947 6,495 7,455 6,525 9,200 9,200 2,675 8,075 (1,125) 100-43002 OPERATOR LICENSE (R) 3,860 2,510 3,195 2,700 2,950 2,950 250 2,700 (250) 100-43006 BUILDING PERMITS (R) 111,812 136,432 114,018 290,000 62,318 124,635 (165,365) 220,000 95,365 $90K Permit for Preserve Development in 2026 shifted to 2027 100-43007 ELECTRICAL PERMITS (R) 23,597 27,072 24,367 20,000 9,107 18,214 (1,786) 20,000 1,786 2024 total permits revenues = $400,846, Expenses = $168,888 (42%) 100-43008 PLUMBING PERMITS (R) 27,680 237,402 31,874 22,000 11,131 22,263 263 22,000 (263) 100-43009 ROOM TAX PERMIT (R) 1,275 450 1,050 600 400 800 200 600 (200)2024 $90K WLC Permit in Plumbing 100-43013 RENTAL PROP ADMIN (R) 30 0 10 0 0 0 0 0 0 100-43014 CIGARETTE LICENSE (R) 400 300 300 300 300 300 0 300 0 100-43015 ZONING AND PLANNING FEES (R) 23,244 21,561 25,211 20,000 14,555 20,000 0 20,000 0 100-43016 TREE PERMIT (R) 6,800 7,855 5,215 6,000 3,475 6,950 950 6,000 (950) 100-43018 DOG LICENSE (R) 477 337 481 1,000 1,406 1,500 500 1,500 0 100-43021 TOURIST ROOMING HOUSE PERMIT (R) 8,100 5,400 6,300 7,500 5,400 6,500 (1,000) 6,500 0 100-43022 SHORT TERM RENTAL PERMIT (R) 27,550 27,175 24,700 25,000 1,900 25,000 0 25,000 0 100-43025 TRANSIENT MERCHANT PERMIT (R) 1,000 400 400 400 0 0 (400) 350 350 INVOICED SERVICE PAYMENTS ® 21,466 0 0 0 0 0 0 GEN FUND - LICENSES & PERMITS: 244,772 473,388 266,042 402,025 122,142 238,313 (163,712) 333,025 0 94,712 100-44040 POLICE GEN REVENUE (R) 4,475 312 278 250 651 750 500 500 (250) 100-44043 POLICE ALARM PERMITS 0 10 10 0 0 0 0 0 0 100-44049 SPECIAL ASSESSMENT LETTERS (R) 4,400 5,080 4,360 4,000 2,232 4,464 464 4,400 (64) 100-44060 STREET OPENING PERMIT (R) 1,400 1,900 1,760 1,000 1,190 2,380 1,380 1,500 (880) 100-44090 DONATION/SPONSORSHIP REVENUE (R)1,950 500 4,395 7,000 4,300 4,300 (2,700) 2,000 (2,300)0 100-44092 RECREATION MISC REVENUE (R) 0 0 810 2,000 0 0 (2,000) 500 500 100-44094 ATHLETIC PROGRAM REVENUE (R) 0 190 8,398 12,500 6,995 9,000 (3,500) 9,000 0 100-44098 REC DEPT PROGRAM REVENUE (R) 922 770 10,320 12,000 8,218 11,000 (1,000) 11,000 0 0 100-44101 REC DEPT EVENTS/TRIPS (R) 0 0 0 0 0 0 0 0 0 100-44107 FACILITY RENTAL REVENUE (R) 4,300 5,100 6,160 8,200 8,210 9,000 800 8,000 (1,000)0 100-44301 WATERWAY MARKERS (R) 6,629 6,321 6,709 6,300 12,416 12,416 6,116 10,000 (2,416) 100-44620 LAKEFRONT/SHORE INCOME (R) 15,028 16,193 8,999 8,200 8,219 16,438 8,238 15,000 (1,438) 100-44621 BEACH REVENUE (R) 103,569 59,349 108,304 85,000 72,828 85,000 0 85,000 0 100-44622 LAUNCH REVENUE (R) 212,924 221,958 253,676 300,000 136,670 273,340 (26,660) 290,000 275,000 15,000 16,660 2026 Full year increased launch rates 100-44623 HORVATH DRY STORAGE REVENUE (R) 24,257 25,217 25,117 25,300 29,546 29,546 4,246 30,000 454 100-44625 TOWN OF LINN BEACH REVENUE (R) 15,120 11,340 12,063 14,000 0 14,000 0 14,000 0 100-44630 KAYAK/PADDLEBOARD RENTAL FEES (R)13,597 7,270 9,380 10,805 250 8,000 (2,805) 8,000 0 8,000 GEN FUND - CHARGES FOR SERVICES: 422,670 374,506 460,739 496,555 291,725 479,634 (16,921) 488,900 15,000 9,266 100-45001 COURT FINE REVENUE (R) 32,215 33,048 9,100 7,500 2,455 4,911 (2,589) 5,000 89 100-45002 PARKING TICKET REVENUE (R) 10,077 4,581 4,031 4,000 1,945 3,890 (110) 4,000 110 GEN FUND - FINES & FORFEITURES: 42,291 37,629 13,131 11,500 4,400 8,801 (2,699) 9,000 0 199 Page 2 of 6 Page 3 of 21 1 2 3 A B D E F H I J K L M N O P 9/02/26 CommitteesREVENUES 2023 2024 2025 2026 2026 2026 2026 2027 9/2/2026 9/2/2026 2026 Estimates vs DRAFT #2 8/25/2026 Prior Year 3 Prior Year 2 Prior Year 1 Current Year Current Year Current Year CY Budget vs. DRAFT Meeting $ 2027 Draft Budget Account Title Actual AuditedActual AuditedActual AuditedBudget AmendedActual 6 Mo Estimates Estimates Budget Changes Change $ Diff 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 100-46000 WEED AND NUISANCE CONTROL (R) 750 0 750 750 0 750 0 750 0 100-48003 EMS BILLABLE AR 0 0 5,600 0 0 0 0 0 0 100-48004 INTEREST ON INVESTMENTS - RESERVES (R) 338,676 272,323 220,075 80,827 96,731 193,462 112,635 165,000 (28,462)2027 Interest based upon 2025 audit reserves 2,870,458 @3.8% interest rate 100-48006 SNOW REMOVAL AR 0 0 0 0 795 795 795 500 (295)Offset by Expenditures 100-51630-000 100-48007 LEGAL A/R NA NA 51,926 40,000 21,628 43,256 3,256 35,000 (8,256)Offset by Expenditures 100-51630-000 100-48008 ENGINEERING A/R NA NA 203,645 40,000 102,569 110,000 70,000 82,500 (27,500) 100-48009 PLANNING A/R NA NA 5,200 20,000 6,080 12,160 (7,840) 2,500 (9,660) 100-48010 TREE MEMORIAL DONATIONS AR 0 0 0 0 1,600 1,600 1,600 0 (1,600) 100-48011 MISC. A/R NA NA 24,069 0 4,968 9,937 9,937 5,000 (4,937) 100-48013 BOAT SLIP RENTAL (R) 253,715 260,386 292,805 309,750 303,745 310,000 250 319,000 310,000 9,000 9,000 5% increase 2026 100-48014 MISCELLANEOUS DONATIONS (R) 0 0 0 0 0 0 0 0 0 100-48015 GENEVA LK LAW ENFORCEMENT AGCY (R)31,653 24,663 23,150 32,000 0 32,000 32,000 32,000 0 100-48016 MUNICIPAL BUSINESS LEASE PYMT (R) 994 857 1,146 1,000 0 1,000 0 1,000 0 100-48017 TOWER LEASE 0 2,500 23,850 48,000 13,575 13,575 (34,425) 14,000 425 100-48020 GLEA CBCW GRANT 2,400 2,400 2,400 2,400 0 2,400 0 2,400 0 GEN FUND - COMMERCIAL: 628,188 563,129 854,616 574,727 551,692 730,934 188,207 659,650 9,000 (71,284)4th Qtr 2025 ($2K mo) and Full Year 2026 ($4K mo) and beyond 100-49001 AURORA DONATION (R) 3,250 3,250 0 0 0 0 0 0 0 100-49002 INSURANCE PAYMENTS/REBATE (R) 3,478 29,549 4,370 3,000 4,835 4,835 1,835 4,500 (335) 100-49003 SALE OF VGE ASSET (R) 0 7,793 37,670 1,000 41,210 41,210 40,210 1,000 (40,210) 100-49009 GENERAL MISC UNCLASS (R) 0 10,412 (7,547) 500 234 468 (32) 0 (468) 110-42004 POLICE DONATIONS (R) 6,015 157 4,672 0 0 0 0 0 0 110-49200 OPERATING TRANSFER IN (R) 0 0 0 85,623 0 0 (85,623) 0 0 Gen Fund Reserves To Balance Budget GEN FUND - MISCELLANEOUS: 12,743 51,161 39,165 90,123 46,279 46,513 (43,610) 5,500 0 (41,013) GENERAL FUND - REVENUES: 3,750,963 3,973,242 4,268,539 4,117,194 2,439,373 4,049,069 (36,125) 4,079,382 24,000 30,313 GENERAL FUND - EXPENDITURES: 3,525,809 3,722,807 4,029,904 4,114,494 2,116,314 3,991,037 (123,457) 4,087,156 168,695 GENERAL FUND - TOTAL: 225,154 250,436 238,635 2,700 323,059 58,032 87,332 (7,774) (138,382) 115-42004 ARPA LOCAL RECOVERY FUNDS 227,730 Page 3 of 6 Page 4 of 21 1 2 3 A B D E F H I J K L M N O P 9/02/26 CommitteesREVENUES 2023 2024 2025 2026 2026 2026 2026 2027 9/2/2026 9/2/2026 2026 Estimates vs DRAFT #2 8/25/2026 Prior Year 3 Prior Year 2 Prior Year 1 Current Year Current Year Current Year CY Budget vs. DRAFT Meeting $ 2027 Draft Budget Account Title Actual AuditedActual AuditedActual AuditedBudget AmendedActual 6 Mo Estimates Estimates Budget Changes Change $ Diff 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 143 144 145 146 151 154 156 157 158 159 160 161 162 163 164 165 166 174 175 176 177 178 179 180 181 FIRE TAX LEVY NA NA NA NA 0 0 NA 0 0 FIRE IGA FUNDS (R) NA NA NA NA 0 0 NA 0 0 OPERATING TRANSFER IN (R) NA NA NA NA 0 0 NA 0 0 IGA FIRE FUND - REVENUES: NA NA NA NA 0 0 0 0 0 IGA FIRE FUND - EXPENSES: NA NA NA NA NA NA NA 0 NA IGA FIRE FUND - TOTAL: NA NA NA NA NA NA NA 0 NA 120-41100 EMS TAX LEVY 928,077 928,077 928,077 928,077 599,242 928,077 0 928,077 0 120-42004 EMS IGA FUNDS (R) 0 0 0 44,634 44,634 44,634 65,000 20,366 120-49200 OPERATING TRANSFER IN (R) 0 0 0 119,567 0 0 74,933 159,497 159,497 IGA EMS FUND - REVENUES: 928,077 928,077 928,077 1,047,644 643,876 972,711 (74,933) 1,152,574 179,863 IGA EMS FUND - EXPENSES: 762,756 796,657 834,024 1,047,644 263,214 972,711 (74,933) 1,152,574 179,863 IGA EMS FUND - TOTAL: 165,321 131,420 94,053 0 380,663 0 0 0 125-42004 TREE ENHANCEMENT REVENUE 4,452 0 100 200 200 500 (200) TREE ENHANCEMENT EXPENSES 7,038 0 0 1,458 1,458 TREE ENHANCEMENT - TOTAL (2,586) 0 100 (1,258) (1,258) 500 (200) 130-42004 POLICE DEPARTMENT 2025 REFERENDUM (R)NA NA 0 399,980 0 0 (399,980) 399,980 399,980 130-49200 PD 2025 REFERENDUM - REVENUES: NA NA 0 399,980 258,260 399,980 0 399,980 399,980 OPERATING TRANSFER GEN FUND 2025 LOAN TO PDNA NA 0 0 0 0 0 0 0 PD 2025 REFERENDUM - EXPENDITURES: NA NA 0 302,486 0 106,702 (195,784) 322,187 215,486 PD F2025 REFERENDUM - TOTAL: NA NA 0 97,494 258,260 293,278 (195,784) 77,793 184,494 RESIDENTIAL 200-44460 WATER RESIDENTIAL SALES (R) 513,595 474,552 550,117 801,582 376,592 753,185 (48,397) 801,582 755,000 46,582 48,397 200-44461 WATER COMMERCIAL SALES (R) 99,191 92,631 121,965 157,792 84,554 169,108 11,316 160,000 (9,108) 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) 15,000 (1,058) 200-44465 PRIVATE FIRE REVENUE-WTR (R) 3,617 3,617 3,018 3,700 1,555 3,111 (589) 3,000 (111) 200-44466 MULTIFAMILY RESIDENTIAL (R) 19,007 19,088 23,949 31,558 13,911 27,822 (3,736) 27,000 (822) 200-44470 WATER FORFEITED DISCOUNTS (R) 4,655 4,390 4,714 4,000 2,707 5,413 1,413 4,000 (1,413) 200-44474 WATER OTHER REVENUE (R) 23,826 1,440 10,474 1,300 5,720 11,440 10,140 2,000 (9,440) 200-44475 IMPACT FEES (R) 59,803 53,508 69,406 0 15,738 31,475 31,475 40,000 8,525 200-44999 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) 1,442,582 46,582 34,073 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 Change per Trustee Umans 200-48005 PROPERTY RENTAL/TOWER LEASE (R) 57,394 55,234 58,109 15,000 34,249 68,497 53,497 45,000 (23,497) 200-48010 METER REPAIR/REPLACEMENT AR NA NA 700 0 0 0 0 0 200-48420 IMPACT FEE INTEREST INCOME (R) 7,118 5,891 7,540 3,000 0 (3,000) 5,500 5,500 200-49998 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) 220,500 54,329 WATER FUND - REVENUES: 1,395,023 1,403,475 2,191,459 1,656,060 787,340 1,574,680 (81,380) 1,663,082 46,582 88,402 WATER FUND - EXPENSES: 1,197,675 1,341,687 1,536,923 1,725,074 890,296 1,649,011 (76,062) 1,869,311 220,300 WATER FUND - TOTAL: 197,348 61,788 654,536 (69,014) (102,956) (74,331) (157,442) (206,229) (131,898) 300-44460 SEWER RESIDENTIAL SALES (R) 1,028,754 988,593 1,123,921 1,176,371 548,795 1,097,590 (78,781) 1,294,008 196,418 300-44461 SEWER COMMERCIAL SALES (R) 163,052 162,436 194,185 191,326 90,212 180,424 (10,902) 210,459 30,034 300-44464 SEWER PUBLIC AUTHORITY SALES (R) 14,562 14,424 15,767 16,502 7,969 15,938 (564) 18,152 2,214 300-44470 SEWER FORFEITED DISCOUNTS (R) 6,007 5,924 6,739 5,200 2,483 4,965 (235) 5,720 755 300-44475 SEWER CONNECTION FEE (R) 85,500 75,500 95,000 82,620 25,505 51,010 (31,610) 90,882 39,872 300-48004 INTEREST ON INVESTMENTS (R) 165,137 156,512 101,074 65,000 23,419 46,837 (18,163) 45,000 (1,837) 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) 1,677,616 0 267,455 SEWER FUND EXPENSESES: 1,134,510 1,416,411 1,460,311 1,420,988 696,511 1,235,945 (185,043) 1,342,256 106,311 SEWER FUND - TOTAL: 341,897 373 89,769 130,031 15,267 174,215 44,184 335,360 161,144 215-42004 2% FIRE DUES (R) 35,067 43,050 50,972 45,000 51,735 51,753 6,753 51,000 (753) Page 4 of 6 Page 5 of 21 1 2 3 A B D E F H I J K L M N O P 9/02/26 CommitteesREVENUES 2023 2024 2025 2026 2026 2026 2026 2027 9/2/2026 9/2/2026 2026 Estimates vs DRAFT #2 8/25/2026 Prior Year 3 Prior Year 2 Prior Year 1 Current Year Current Year Current Year CY Budget vs. DRAFT Meeting $ 2027 Draft Budget Account Title Actual AuditedActual AuditedActual AuditedBudget AmendedActual 6 Mo Estimates Estimates Budget Changes Change $ Diff 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 215-49200 OPERATING TRANSFER IN (R) 0 22,238 0 0 0 0 0 0 0 2% FIRE DUES - REVENUES: 35,067 65,288 50,972 45,000 51,735 51,753 6,753 51,000 (753) 2% FIRE DUES - EXPENDITURES: 15,078 65,288 28,860 44,092 6,627 13,255 (30,837) 51,000 37,745 100% expenditures to Fire IGA Fontana 2% FIRE DUES - TOTAL: 19,989 (0) 22,112 908 45,107 38,498 37,590 0 (38,498) 220-42004 ACT 102 GRANT (R) 44,503 0 0 0 0 0 0 0 0 220-42006 ACT 102 - ARPA SUPPLEMENT 12,195 0 0 0 0 0 0 0 0 220-42008 EMS FAP ASSIST PROGRAM 0 0 20,453 0 0 0 0 0 0 220-42100 EMS FLEX GRANT 44,503 0 0 0 0 0 0 0 0 ACT 102 GRANT - REVENUES: 101,200 0 20,453 0 0 0 0 0 0 ACT 102 GRANT - EXPENDITURES: 203,185 9,091 0 0 4,102 4,102 4,102 0 (4,102) ACT 102 GRANT - TOTAL: (101,985) (9,091) 20,453 0 (4,102) (4,102) 0 4,102 225-41100 TAX LEVY-RECYCLING (R) 84,464 97,725 76,000 100,500 64,891 100,500 0 100,000 (500)Was $87,500 225-42500 STATE RECYCLING GRANTS (R) 8,157 0 8,162 8,000 8,162 8,162 162 8,000 (162) 225-49200 OPERATING TRANSFER IN (R) 12,800 0 48,490 0 0 0 0 0 0 RECYCLING FUND - REVENUES 105,421 97,725 132,652 108,500 73,053 108,662 162 108,000 (662) RECYCLING FUND - EXPENDITURES 126,177 78,458 135,251 108,500 42,901 103,302 (5,198) 108,500 5,198 RECYCING FUND - TOTAL (20,756) 19,267 (2,599) 0 30,152 5,360 5,360 (500) (5,860) 230-44010 KNC GENERAL REVENUE 250 0 0 0 0 230-48996 KISHWAUKETOE REIMBURSE 13,614 102,384 148,503 116,800 58,086 118,554 1,754 119,000 446 KNC FUND - REVENUES 13,614 102,634 148,503 116,800 58,086 118,554 1,754 119,000 446 KNC FUND - EXPENDITURES 13,614 102,634 122,016 116,800 59,348 119,442 2,642 115,070 (4,372) KNC FUND - TOTAL 0 (0) 26,487 0 (1,262) (888) (888) 3,930 4,818 260-47500 FIRE & DIVE TEAM INTEREST INCOME 0 0 3,043 0 1,007 1,007 1,007 0 260-48504 DONATIONS - MISCELLANEOUS 0 0 34,128 0 1,200 1,200 1,200 0 FIRE & DIVE TEAM FUND - REVENUES 0 0 37,171 0 2,207 2,207 2,207 0 0 FIRE & DIVE TEAM - EXPENDITURES 0 0 31,177 0 8,455 8,455 8,455 0 0 FIRE & DIVE TEAM FUND - TOTAL 0 0 5,993 0 (6,249) (6,248) (6,248) 0 0 270-47500 RESCUE SQUAD INTEREST INCOME 0 0 0 0 98 98 98 0 270--48500 RESCUE SQUAD DONATIONS 0 0 0 0 400 400 400 0 FIRE & DIVE TEAM FUND - REVENUES 0 0 0 0 498 498 498 0 0 FIRE & DIVE TEAM - EXPENDITURES 0 0 0 0 11,455 11,455 11,455 0 0 FIRE & DIVE TEAM FUND - TOTAL 0 0 0 0 (10,957) (10,957) (10,957) 0 0 Page 5 of 6 Page 6 of 21 1 2 3 A B D E F H I J K L M N O P 9/02/26 CommitteesREVENUES 2023 2024 2025 2026 2026 2026 2026 2027 9/2/2026 9/2/2026 2026 Estimates vs DRAFT #2 8/25/2026 Prior Year 3 Prior Year 2 Prior Year 1 Current Year Current Year Current Year CY Budget vs. DRAFT Meeting $ 2027 Draft Budget Account Title Actual AuditedActual AuditedActual AuditedBudget AmendedActual 6 Mo Estimates Estimates Budget Changes Change $ Diff 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 LIBRARY OPERATIONS FUND 400-41100 TAX LEVY-LIBRARY FUND (R) 222,112 242,877 250,314 240,000 154,964 240,000 0 240,000 0 2025 Budget = 240,000 OR 250,314 400-48004 INTEREST ON BANK ACCOUNT (R) 8,913 10,823 8,534 7,600 3,391 6,782 (818) 6,700 (82) 400-48905 COUNTY REIMBURSEMENT (R) 119,536 113,847 109,934 107,434 53,692 107,385 (49) 119,875 12,490 400-48950 OTHER DESIGNATED DONATIONS/GRANTS 609 0 2,745 0 38 76 76 0 (76) 400-48955 DONOR DESIGNATED FUNDS 609 0 5,415 0 3,900 3,900 3,900 0 (3,900) 400-48960 MISC REVENUE FOR BOARD COMMITMENT 609 0 3,812 0 2,248 4,496 4,496 2,600 (1,896) LIBRARY FUND - REVENUES: 352,388 367,547 380,755 355,034 218,233 362,640 7,606 369,175 6,535 LIBRARY FUND - EXPENDITURES: 350,082 341,271 365,841 392,168 198,005 385,343 (6,825) 379,994 (5,349) LIBRARY FUND - TOTAL 2,306 26,276 14,914 (37,134) 20,229 (22,703) 14,431 (10,819) 11,884 LIBRARY DONATION FUND 410-48004 INTEREST ON INVESTMENTS (R) 2,077 0 9,174 0 0 0 0 0 0 410-48925 FRIENDS REVENUE (R) 4,948 205 6,074 4,000 1,159 4,000 0 4,000 0 410-48930 TAB RECEIPTS 0 0 0 0 35 35 35 0 410-48940 LIBRARY CHAPIN REVENUE (R) 4,000 4,000 4,300 4,000 0 4,000 0 4,000 0 410-48955 DONOR DESIGNATED FUNDS (R) 12,471 7,652 0 4,450 3,900 4,450 0 4,400 (50)2025 Budget = 3,000 or 5,000 410-48960 MISC REV FOR BOARD COMMITTMENT 0 0 160 39,834 0 39,834 0 13,919 (25,915)2025 Budget = 5,350 or 4,000 LIBRARY MISC - REVENUES: 23,496 11,857 19,708 52,284 5,094 52,319 35 26,319 (25,965)395,494 LIBRARY MISC - EXPENDITURES: 18,876 17,440 15,878 15,550 18,159 31,438 15,888 15,500 (15,938) LIBRARY MISC - TOTAL 4,620 (5,583) 3,830 36,734 (13,065) 20,881 (15,853) 10,819 (10,027) 415-42004 FIREWORKS DONATION (R) 28,439 30,923 27,615 25,000 25,672 29,000 4,000 30,000 1,000 Annual Audit Estimate 415-49200 OPERATING TRANSFER IN (R) 0 0 0 4,580 3,428 1,000 (3,580) 0 (1,000) FIREWORKS FUND - REVENUES: 28,439 30,923 27,615 29,580 29,100 30,000 420 30,000 0 FIREWORKS FUND - EXPENDITURES: 25,697 25,686 25,697 25,000 29,100 30,000 5,000 30,000 0 FIREWORKS FUND - TOTAL: 2,742 5,237 1,917 4,580 0 0 0 0 420-42004 TD #1 REVENUES: NA NA NA 12,500 0 0 (12,500) 171,128 12,500 158,628 171,128TID Proforma Baird = 90% Revenues Restricted to Reimburse Preserve TID #1 EXPENDITURES: NA NA NA 10,000 0 0 (10,000) 171,128 171,128 TID #1 FUND - TOTAL: NA NA NA 2,500 0 0 (2,500) 0 0 Page 6 of 6 Page 7 of 21 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 A B D E F H I J K L M N O P 9/02/26 CommitteesEXPENDITURES DRAFT #2 2023 2024 2025 2026 2026 2026 2026 2027 9/2/2026 9/2/2026 2026 Estimates vs Prior Year 3 Prior Year 2 Prior Year 1 Current Year Current Year Current Year Current Year BudgetDraft Meeting $ 2027 Draft Budget Account Title Actual Audited Actual Audited Actual Audited Budget Actual 6 Mo Estimates v. Estimates Budget Changes Change $ Diff2026 Budget Notes 100-51110-110VILLAGE BOARD WAGES (E) 22,100 22,146 22,050 22,100 11,025 22,050 (50) 22,100 50 100-51110-121VILLAGE BOARD FICA (E) 1,691 1,746 1,687 1,700 843 1,687 (13) 1,700 13 100-51110-130VILLAGE BOARD OTHER EXPENSE (E) 0 0 606 1,000 93 186 (814) 300 114 VILLAGE BOARD 23,791 23,893 24,342 24,800 11,961 23,922 (878) 24,100 178 100-51210-110MUNICIPAL COURT WAGES (E) 32,745 37,891 17,120 4,200 0 0 (4,200) 0 0 Unemployment 100-51210-115MUNICIPAL COURT UNEMPLOYMENT 0 0 0 3,096 3,096 3,096 0 (3,096) 100-51210-121MUNICIPAL COURT FICA (E) 2,599 2,904 981 0 0 0 0 0 0 100-51210-130MUNICIPAL COURT OTHER EXPENSE (E) 0 0 3,000 1,000 0 0 (1,000) 0 0 100-51210-150MUNICIPAL COURT IT FEES (E) 4,407 4,544 4,660 0 345 345 345 0 (345) 100-51210-160MUNICIPAL COURT SUPPLIES (E) 12 296 135 0 0 0 0 0 0 100-51210-161MUNICIPAL COURT POSTAGE (E) 500 0 0 0 0 0 0 0 0 100-51210-190MUNICIPAL COURT TRAINING (E) 700 1,297 0 0 0 0 0 0 0 MUNICIPAL COURT 40,962 46,933 25,897 5,200 3,441 3,441 (1,759) 0 (3,441) 100-51400-00 RECRUITING FEES 72,010 2,657 2,150 0 462 500 500 0 (500) 100-51405-000BILLABLE SERVICES (E) 124,305 170,916 19,211 0 0 0 0 0 0 Moved to Legal/Eng/Planning AR 100-51410-110GEN ADMIN WAGES (E) 135,354 165,511 169,891 175,916 87,782 175,565 (351) 181,500 5,9353.25% COLA Placeholder 100-51410-112GEN ADMIN OT WAGES 0 0 245 200 158 316 116 500 184 3.25% COLA Placeholder GEN ADMIN PART-TIME EMPLOYEE (PROPOSED) 0 0 0 0 0 0 0 35,000 35,000Admin Part-time Employee - NEW 100-51410-115GEN ADMIN UNEMPLOYMENT 50 0 0 0 0 0 0 0 0 100-51410-121GEN ADMIN FICA (E) 9,323 12,272 12,331 13,458 6,323 12,647 (811) 13,900 1,2533.25% COLA Placeholder 100-51410-122GEN ADMIN RETIREMENT (E) 8,563 11,734 11,843 12,666 6,332 12,664 (2) 13,100 436 3.25% COLA Placeholder 100-51410-123GEN ADMIN HEALTH & DENTAL INSURANCE (E) 16,790 31,652 35,136 40,003 10,808 28,000 (12,003) 29,600 1,60018% Increase - Employer 86% 100-51410-124GEN ADMIN LIFE INSURANCE (E) 674 730 925 1,064 545 1,091 27 1,000 (91) 100-51410-127GEN ADMIN HSA FUNDING (E) 5,859 7,655 7,042 7,250 2,375 4,800 (2,450) 4,800 0 100-51410-130GEN ADMIN IT EXPENSE (E) 1,142 4,060 4,215 5,000 5,035 7,000 2,000 7,000 0 100-51410-150GEN ADMIN OFFICE EQUIPMENT (E) 1,142 1,120 0 4,000 818 4,000 0 2,500 (1,500) 100-51410-160GEN ADMIN SUPPLIES (E) 7,398 9,895 10,971 10,000 9,711 12,000 2,000 12,000 0 100-51410-161GEN ADMIN POSTAGE (E) 11,889 12,068 13,555 8,900 3,723 8,900 0 7,200 (1,700) 100-51410-162GEN ADMIN COPIER EXPENSE (E) 4,379 3,138 5,270 3,600 1,605 3,600 0 3,600 0 100-51410-190GEN ADMIN TRAINING (E) 7,723 3,368 4,640 10,600 3,378 4,600 (6,000) 8,200 3,600Admin Annual ICMA Conference moved to 2027 100-51410-200GEN ADMIN TELEPHONE (E) 8,080 4,018 5,698 4,000 2,842 5,685 1,685 4,500 (1,185)Hotel 1200, Sessions 2,000, airfare 400 100-51410-210GEN ADMIN PUBLICATIONS (E) 3,944 4,455 4,023 3,500 1,620 4,000 500 4,000 0 100-51410-300GEN ADMIN CODIFICATION (E) 4,210 3,580 3,728 6,100 905 4,500 (1,600) 6,200 1,700 GEN ADMIN 422,835 448,828 310,874 306,256 144,423 289,867 (16,390) 334,600 0 44,733 100-51412-000ELECTION EXPENSE (E) 3,810 3,214 3,506 18,495 1,319 18,495 0 3,500 (14,995) 100-51412-110ELECTION WAGES (E) 5,669 11,309 5,489 14,000 0 15,000 1,000 7,000 (8,000) 100-51412-121ELECTION FICA (E) 9 9 5 60 0 60 0 60 0 ELECTION 9,487 14,531 8,999 32,555 1,319 33,555 1,000 10,560 0 (22,995) 100-51412-130WEC SECURITY.GOV SUBGRANT EXP 0 0 0 0 0 0 0 0 0 100-51414-000SOFTWARE LICENSE & IT SUPPORT (E) 28,970 24,019 36,422 30,000 31,648 35,000 5,000 47,787 12,787Includes Community Connect $2,000 100-51414-100LASERFICHE EXPENSE (E) 3,642 0 0 3,100 0 3,100 0 4,500 1,400 100-51415-000LEAGUE EXPENSES/DUES (E) 3,161 0 0 3,000 0 3,000 0 3,000 0 100-51510-000INSURANCE EXPENSE (E) 58,934 66,376 66,219 66,000 70,145 70,145 4,145 75,000 4,8556% Placeholder 100-51520-000ASSESSOR CONTRACT (E) 21,441 18,027 30,018 30,000 15,000 30,000 0 30,000 0 100-51521-000PROPERTY ASSESSMENT 2,207 2,316 0 0 0 0 0 0 0 100-51560-000CONTINGENCY (E) 24,219 4,476 1,736 50,000 0 50,000 0 50,000 0 $50K Annual Contingency 100-51570-000AUDIT 29,781 62,096 81,437 28,150 48,409 55,000 26,850 50,000 (5,000) 100-51650-000MISC. AUDIT 0 0 0 0 0 0 0 0 100-51575-000FINANCIAL MGT PLAN EXPENSE 0 18,534 150 0 150 150 150 0 (150) 100-51610-000LEGAL 66,422 49,944 57,807 30,000 15,041 30,082 82 30,000 (82) 100-51630-000LEGAL/ENGINEER/PLANNING AR 0 0 279,023 100,000 106,887 140,000 40,000 120,000 (20,000)100% revenues offset - Revenue 100-48007 100-51670-000MISC MUNI SERVICES COST RECOV 0 0 2,220 1,000 705 1,000 0 1,000 0 CONTRACTED SERVICES 238,778 245,788 555,031 341,250 287,985 417,477 76,227 411,287 0 (6,190) Page 1 of 12 Page 8 of 21 1 2 3 4 5 A B D E F H I J K L M N O P 9/02/26 CommitteesEXPENDITURES DRAFT #2 2023 2024 2025 2026 2026 2026 2026 2027 9/2/2026 9/2/2026 2026 Estimates vs Prior Year 3 Prior Year 2 Prior Year 1 Current Year Current Year Current Year Current Year BudgetDraft Meeting $ 2027 Draft Budget Account Title Actual Audited Actual Audited Actual Audited Budget Actual 6 Mo Estimates v. Estimates Budget Changes Change $ Diff2026 Budget Notes 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 100-51670-000MISC 0 0 0 1,200 0 0 (1,200) 0 0 100-51720-150LIONS FIELD HOUSE REPAIR/MAINT (E) 0 0 2,018 1,200 510 1,020 (180) 1,200 180 100-51720-160LIONS FIELD HOUSE SUPPLIES (E) 1,721 884 702 500 38 75 (425) 500 425 100-51720-170LIONS FIELD HOUSE GAS (E) 667 694 1,764 2,000 1,537 2,000 0 2,000 0 100-51720-171LIONS FIELD HOUSE ELECTRIC (E) 1,681 1,188 2,291 1,800 973 1,945 145 2,000 55 100-51720-173LIONS FIELD HOUSE W&S (E) 1,732 1,776 741 1,000 389 778 (222) 1,000 222 100-51720-175JANITORIAL SERVICES (E) 886 703 4,793 5,800 2,702 5,403 (397) 5,800 397 100-51720-200LIONS FIELD HOUSE TELEPHONE (E) 5,229 5,229 0 0 0 0 0 0 0 LIONS FIELD HOUSE 11,916 10,474 12,310 12,300 6,148 11,222 (1,078) 12,500 0 1,278 100-51730-150PD & VH BLDG REPAIRS/MAINT (E) 0 10 1,647 2,500 4,687 5,500 3,000 3,500 (2,000)Includes Reimbused OT by State and County 100-51730-160PD & VH BLDG SUPPLIES (E) 12,572 2,439 2,282 1,500 664 1,329 (171) 1,500 171 100-51730-170PD & VH BLDG GAS (E) 1,870 1,126 2,195 2,500 2,135 3,000 500 3,000 0 100-51730-171PD & VH BLDG ELECTRIC (E) 2,338 1,655 8,160 8,000 4,664 8,000 0 8,500 500 100-51730-173PD & VH BLDG WATER & SEWER (E) 7,779 7,429 1,767 2,000 1,050 2,100 100 2,000 (100) 100-51730-175PD & VH JANITORIAL SERVICES (E) 1,712 1,712 6,802 8,000 4,185 8,370 370 8,000 (370) POLICE DEPT & VILLAGE HALL (250 WILLIAMS)26,271 14,371 22,852 24,500 17,386 28,299 3,799 26,500 0 (1,799) ADMIN BLDG - REPAIRS/MAINT (E) 0 0 0 1,000 0 500 (500) 1,000 ADMIN BLDG - SUPPLIES (E) 0 0 0 500 0 250 (250) 250 100-51730-176ADMIN BLDG - GAS (E) 0 0 0 1,200 0 1,200 0 1,200 0 2026 = 8 Months 100-51730-177ADMIN BLDG - ELECTRIC (E) 0 0 0 4,000 0 4,000 0 4,000 0 2026 = 8 Months 100-51730-178ADMIN BLDG 121 WALWORTH - WATER & SEWER € 0 0 0 900 148 296 (604) 900 604 2026 = 8 Months 100-51730-179ADMIN JANITORIAL SERVICES (E) 0 0 0 7,200 1,764 3,528 (3,672) 7,200 3,6722026 = 8 Months ADMIN BUILDING (121 N. WALWORTH) 0 0 0 13,300 1,912 9,024 (4,277) 13,300 0 4,277 100-51920-000LEAGUE EXPENSES/DUES (E) 7,866 4,522 5,249 5,249 0 5,249 (0) 5,500 251 100-51965-000WMS BAY BUSINESS ASSOC (E) 58,821 65,255 60,176 55,000 8,608 55,000 0 55,000 0 100-51970-000SHORT TERM RENTAL ADMIN (E) 6,565 7,516 8,042 6,600 0 6,600 0 6,600 0 100-51975-000SALES TAX PAYABLE 0 0 17,055 0 14,795 17,000 17,000 17,000 0 100-51990-000EMPLOYEE RECOGNITION 3,743 375 2,853 375 0 375 0 375 0 MEMBERSHIPS & OPERATIONS 76,995 77,668 93,376 67,224 23,403 84,224 17,000 84,475 0 251 GENERAL FUND - ADMINISTRATION: 851,034 882,485 1,053,683 827,386 497,978 901,031 73,645 917,322 0 16,292 Page 2 of 12 Page 9 of 21 1 2 3 4 5 A B D E F H I J K L M N O P 9/02/26 CommitteesEXPENDITURES DRAFT #2 2023 2024 2025 2026 2026 2026 2026 2027 9/2/2026 9/2/2026 2026 Estimates vs Prior Year 3 Prior Year 2 Prior Year 1 Current Year Current Year Current Year Current Year BudgetDraft Meeting $ 2027 Draft Budget Account Title Actual Audited Actual Audited Actual Audited Budget Actual 6 Mo Estimates v. Estimates Budget Changes Change $ Diff2026 Budget Notes 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 100-52120-110POLICE WAGES (E) 593,209 682,758 669,739 760,025 438,262 765,000 4,975 760,000 (5,000)3% Union Agreement, CP + LT Adjust 100-52120-111POLICE PT SHIFT PREMIUM (E) 600 254 0 500 0 0 (500) 500 500 100-52120-112POLICE OT WAGES (E) 48,478 58,321 61,059 45,000 25,070 50,140 5,140 40,000 10,000 30,000 (10,140)Change per Chief Timm 100-52120-113POLICE DBL OT WAGES (E) 0 0 0 0 0 0 0 0 0 100-52120-118EDUCATION INCENTIVE 0 0 0 9,000 5,942 10,000 1,000 10,000 0 100-52120-120POLICE CONSULTANT WAGES 0 21,678 0 0 0 0 0 0 0 100-52120-115POLICE DEPT UNEMPLOYMENT 0 0 0 0 0 0 0 0 0 100-52120-121POLICE FICA (E) 49,896 54,531 55,659 63,780 35,182 64,000 220 57,800 (6,200)3.25% COLA Placholder 100-52120-122POLICE RETIREMENT (E) 86,321 99,460 104,373 118,603 65,714 120,000 1,397 105,000 (15,000)3.25% COLA Placholder 100-52120-123POLICE HEALTH & DENTAL INSURANCE (E) 90,496 118,048 163,305 190,124 95,677 191,355 1,230 224,000 32,64518% Increase - Employer 86% 100-52120-124POLICE LIFE INSURANCE (E) 772 1,064 1,200 1,355 728 1,355 0 1,355 0 100-52120-125POLICE UNIFORMS (E) 7,354 9,716 11,586 10,000 4,443 10,000 0 10,000 0 100-52120-127POLICE HSA FUNDING (E) 34,282 34,791 33,778 37,500 21,389 37,500 0 37,500 0 100-52120-130POLICE IT EXPENSE (E) 33,780 35,169 48,477 55,000 30,981 55,000 0 52,000 (3,000) 100-52120-150POLICE REPAIRS/MAINT (E) 12,845 7,870 12,067 10,500 1,615 10,500 0 10,500 0 100-52120-160POLICE SUPPLIES (E) 4,014 7,177 6,857 5,300 1,390 5,300 0 5,500 200 100-52120-161POLICE POSTAGE/CONFINEMENT (E) 216 355 42 350 (36) (72) (422) 350 422 100-52120-180POLICE FUEL (E) 21,767 15,701 17,023 20,000 8,882 17,763 (2,237) 20,000 2,237 100-52120-190POLICE TRAINING (E) 19,023 19,579 25,109 27,181 10,128 27,000 (181) 24,000 (3,000) 100-52120-200POLICE TELEPHONE (E) 6,467 5,685 5,573 6,500 3,560 6,500 0 6,500 0 100-52120-210POLICE COMMUNITY PROGRAMS (E) 2,328 475 1,860 3,000 1,135 2,270 (730) 2,500 230 100-52120-215POLICE GRANT EXPENDITURES (E) 0 0 0 0 0 0 0 0 0 100-52120-220POLICE LICENSE SUPSENSION FEE (E) 45 21 24 0 12 24 24 50 26 100-52120-300STUDENT RESOURCE OFFICER (E) 89,937 71,648 102,478 0 0 0 0 0 0 100-52120-400POLICE ACADEMY EXPENSES (E) 3,385 0 0 0 0 0 0 0 0 100-52125-110COMMUNITY SERVICE OFFICER - WAGES (E) 0 0 0 8,000 0 8,000 0 16,000 8,0002026 = Partial Season, 2027? 100-52125-110COMMUNITY SERVICE OFFICER (E) - FICA 0 0 0 0 0 0 0 0 0 2026 = Partial Season, 2027? 100-52125-110COMMUNITY SERVICE OFFICER (E) - UNIFORMS 0 0 0 0 0 0 0 0 0 2026 = Partial Season, 2027? 110-52320-165 67 0 1,750 0 0 0 0 0 0 POLICE 1,105,280 1,244,301 1,321,959 1,371,718 750,073 1,381,635 9,917 1,383,555 30,000 22,760 100-52130-110WATER SAFETY PATROL (E) 29,431 30,317 31,568 31,720 0 31,720 0 33,000 1,280 100-52130-120GENEVA LAKE ENVIRONMENTAL AGCY (E) 35,000 40,000 45,000 45,000 45,000 45,000 0 45,000 0 100-52130-130GENEVA LAKE LAW ENFORCEMENT (E) 73,000 73,000 76,464 75,000 100,000 100,000 25,000 75,000 100,000 (25,000) (25,000)Add $25K to cover Lake Geneva Leaving 100-52130-140SIREN MAINTENANCE (E) 0 0 0 0 0 0 0 0 0 100-52130-150EMERGENCY MANAGEMENT (E) 2,066 2,029 1,360 1,200 747 1,494 294 1,200 (294) GENEVA LAKE 139,497 145,346 154,392 152,920 145,747 178,214 25,294 154,200 (25,000) (24,014) 100-52320-106FIRE DEPT OFFICER PAY (E) 17,979 22,585 25,268 22,699 12,381 24,761 2,062 0 (24,761)Transition from WB to Fontana FD 100-52320-107FIRE DEPT MEETING PAY (E) 2,367 3,206 2,700 1,938 1,226 2,453 515 0 (2,453)Transition from WB to Fontana FD 100-52320-108FIRE DEPT DRILL PAY (E) 13,466 8,835 10,361 6,691 2,950 5,900 (792) 0 (5,900)Transition from WB to Fontana FD 100-52320-109FIRE DEPT CALLS PAY (E) 13,302 15,136 11,905 7,470 4,668 9,335 1,865 0 (9,335)Transition from WB to Fontana FD 100-52320-110FIRE/RESCUE UNEMPLOYMENT (E) 100 0 0 100 0 0 (100) 0 0 Transition from WB to Fontana FD 100-52320-120FIRE DEPT TRAINING PAY (E) 2,592 596 358 500 0 0 (500) 0 0 Transition from WB to Fontana FD 100-52320-121FIRE DEPT FICA (E) 3,818 3,708 3,699 2,968 1,618 3,235 267 0 (3,235)Transition from WB to Fontana FD 100-52320-122FIRE DEPT RETIREMENT (E) 869 818 954 1,400 432 864 (536) 0 (864)Transition from WB to Fontana FD 100-52320-130FIRE DEPT IT (E) 1,891 991 2,286 1,500 904 1,808 308 0 (1,808)Transition from WB to Fontana FD 100-52320-150FIRE DEPT REPAIRS/MAINT (E) 13,559 15,028 16,939 16,000 8,050 16,099 99 0 (16,099)Transition from WB to Fontana FD 100-52320-160FIRE DEPT SUPPLIES (E) 6,114 6,151 10,839 6,500 2,761 5,522 (978) 0 (5,522)Transition from WB to Fontana FD 100-52320-170FIRE DEPT GAS (E) 5,188 1,260 0 5,300 0 5,300 0 2,500 (2,800)Transition from WB to Fontana FD 100-52320-171FIRE DEPT ELECTRIC (E) 2,220 2,447 2,762 2,000 1,238 2,476 476 2,000 (476)Transition from WB to Fontana FD 100-52320-173FIRE DEPT WATER & SEWER (E) 628 621 660 800 413 825 25 600 (225)Transition from WB to Fontana FD 100-52320-180FIRE DEPT FUEL (E) 1,349 1,428 796 1,000 459 918 (82) 0 (918)Transition from WB to Fontana FD 100-52320-190FIRE DEPT TRAINING/CONFERENCES (E) 209 759 360 1,000 0 1,000 0 0 (1,000)Transition from WB to Fontana FD 100-52320-200FIRE DEPT TELEPHONE (E) 8,952 4,093 4,181 3,500 2,053 4,105 605 2,000 (2,105)Transition from WB to Fontana FD IGA FIRE FUND NA NA NA NA 0 0 0 179,580 141,501 38,079 179,580Fontana budget plus capital IGA FIRE FUND 2% REVENUES OFFSET NA NA NA NA 0 0 0 (51,000) (51,000) FIRE DEPARTMENT 94,602 87,661 94,069 81,366 39,150 84,601 3,235 135,680 141,501 38,079 51,079 Page 3 of 12 Page 10 of 21 1 2 3 4 5 A B D E F H I J K L M N O P 9/02/26 CommitteesEXPENDITURES DRAFT #2 2023 2024 2025 2026 2026 2026 2026 2027 9/2/2026 9/2/2026 2026 Estimates vs Prior Year 3 Prior Year 2 Prior Year 1 Current Year Current Year Current Year Current Year BudgetDraft Meeting $ 2027 Draft Budget Account Title Actual Audited Actual Audited Actual Audited Budget Actual 6 Mo Estimates v. Estimates Budget Changes Change $ Diff2026 Budget Notes 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 100-52340-106DIVE TEAM OFFICER PAY (E) 600 0 958 400 494 494 94 0 (494)Transition from WB to Fontana FD 100-52340-107DIVE TEAM MEETING PAY (E) 0 28 29 0 0 0 0 0 0 Transition from WB to Fontana FD 100-52340-108DIVE TEAM DRILL PAY (E) 0 155 838 100 165 165 65 0 (165)Transition from WB to Fontana FD 100-52340-121DIVE TEAM FICA (E) 52 5 93 30 40 40 10 0 (40)Transition from WB to Fontana FD 100-52340-145DIVE TEAM TANK MAINTENANCE (E) 2,997 1,206 165 1,800 1,779 1,779 (21) 0 (1,779)Transition from WB to Fontana FD 100-52340-146DIVE SUIT EXPENSE (E) 0 0 0 0 0 0 0 0 0 Transition from WB to Fontana FD 100-52340-150DIVE TEAM REPAIRS/MAINT (E) 30 166 0 0 0 0 0 0 0 Transition from WB to Fontana FD 100-52340-190DIVE TEAM TRAINING (E) 1,250 0 0 0 0 0 0 0 0 Transition from WB to Fontana FD DIVE TEAM 4,929 1,559 2,083 2,330 2,479 2,478 148 0 0 (2,478) 100-52360-105RESCUE DEPT FONTANA HOURS WORKED (E) 0 0 0 0 4,227 6,000 6,000 0 (6,000)Transition from WB to Fontana FD 100-52360-106RESCUE DEPT OFFICER PAY (E) 7,478 3,709 5,743 5,900 2,965 5,929 29 0 (5,929)Transition from WB to Fontana FD 100-52360-107RESCUE DEPT MEETING PAY (E) 738 465 669 700 128 257 (443) 0 (257)Transition from WB to Fontana FD 100-52360-108RESCUE DEPT TRAINING PAY (E) 3,340 1,575 1,693 1,700 769 1,539 (161) 0 (1,539)Transition from WB to Fontana FD 100-52360-109RESCUE DEPT CALLS PAY (E) 3,740 4,751 12,808 2,000 719 1,439 (561) 0 (1,439)Transition from WB to Fontana FD 100-52360-110RESCUE DEPT UNEMPLOYMENT (E) 577 276 1 0 0 0 0 0 0 Transition from WB to Fontana FD 100-52360-120RESCUE DEPT STIPEND PAY 960 0 0 0 0 0 0 0 0 Transition from WB to Fontana FD 100-52360-121RESCUE DEPT FICA (E) 1,343 522 778 800 319 638 (162) 0 (638)Transition from WB to Fontana FD 100-52360-122RESCUE DEPT RETIREMENT (E) 160 9 9 100 0 0 (100) 0 0 Transition from WB to Fontana FD 100-52360-130RESCUE DEPT IT EXPENSE (E) 77 274 216 350 80 161 (189) 0 (161)Transition from WB to Fontana FD 100-52360-145RESCUE DEPT TEMP HOUSING (E) 0 0 0 28,000 41,022 53,000 25,000 21,600 (31,400)Annual Base Rent = $21,600 100-52360-150RESCUE DEPT REPAIRS/MAINT (E) 176 0 313 0 0 0 0 500 500 Transition from WB to Fontana FD 100-52360-160RESCUE DEPT SUPPLIES (E) 6,273 706 2,005 800 1,211 2,000 1,200 1,500 (500)Transition from WB to Fontana FD 100-52360-170RESCUE DEPT INTERGOVT AGMNT 0 0 0 0 0 0 0 0 0 Transition from WB to Fontana FD 100-52360-180RESCUE DEPT FUEL (E) 859 807 143 0 61 123 123 0 (123)Transition from WB to Fontana FD 100-52360-190RESCUE DEPT TRAINING (E) 600 0 0 1,500 0 1,500 0 0 (1,500)Transition from WB to Fontana FD 100-52360-200RESCUE DEPT TELEPHONE (E) 1,948 1,040 1,188 1,200 582 1,164 (36) 0 (1,164)Transition from WB to Fontana FD RESCUE DEPT 28,269 14,134 25,566 43,050 52,085 73,749 30,699 23,600 0 (50,149) 100-53100-160BLDG INSP SUPPLIES (E) 342 716 926 500 440 879 379 500 (379) 100-53100-210ZONING INSPECTION CONTRACT (E) 23,747 18,497 23,400 22,000 15,350 30,701 8,701 32,000 1,299 100-53100-211BLDG INSPECTION CONTRACT (E) 153,523 168,888 117,062 249,000 39,333 95,000 (154,000) 131,000 36,0002027 = 50% and 2026 =75% of 2026 100-53100-215CODE ENFORCEMENT CONTRACT (E) 31,198 48,540 52,956 70,000 26,834 53,669 (16,331) 60,000 6,331 100-53100-220STR ENFORCEMENT CONTRACT (E) 6,778 5,145 0 9,100 0 0 (9,100) 0 0 Included in Code Enforcement Costs BUILDING, ZONING 215,587 241,786 194,344 350,600 81,957 180,249 (170,351) 223,500 0 43,251 GEN FUND - PUBLIC SAFETY TOTAL: 1,588,163 1,734,787 1,792,414 2,001,985 1,071,492 1,900,926 (101,059) 1,920,535 43,079 40,449141,508 100-54100-110DPW ADMIN WAGES (E) 39,796 45,335 55,046 47,740 27,343 47,740 (0) 49,400 1,6603.25% COLA Placeholder 100-54100-121DPW ADMIN FICA (E) 2,592 2,929 3,777 3,652 1,854 3,709 57 3,800 91 3.25% COLA Placeholder 100-54100-122DPW ADMIN RETIREMENT (E) 2,951 3,106 3,225 3,437 1,719 3,437 0 3,600 163 3.25% COLA Placeholder 100-54100-123DPW ADMIN HEALTH & DENTAL INSURANCE (E) 9,534 10,285 12,314 13,267 5,791 13,267 0 15,655 2,38818% Increase Employer to 86% 100-54100-124DPW ADMIN LIFE INSURANCE (E) 0 0 8 91 0 0 (91) 100 100 100-54100-127DPW HSA FUNDING (E) 3,125 2,500 2,500 2,500 1,250 2,500 (0) 2,500 0 100-54100-130DPW IT EXPENSE € 0 0 324 0 344 687 687 (687) 100-54100-300ENGINEERING (E) 7,476 1,098 2,020 9,000 531 5,000 (4,000) (5,000) ADMIN & ENGINEERING 65,473 65,252 79,214 79,688 38,832 76,340 (3,347) 75,055 0 (1,285) Page 4 of 12 Page 11 of 21 1 2 3 4 5 A B D E F H I J K L M N O P 9/02/26 CommitteesEXPENDITURES DRAFT #2 2023 2024 2025 2026 2026 2026 2026 2027 9/2/2026 9/2/2026 2026 Estimates vs Prior Year 3 Prior Year 2 Prior Year 1 Current Year Current Year Current Year Current Year BudgetDraft Meeting $ 2027 Draft Budget Account Title Actual Audited Actual Audited Actual Audited Budget Actual 6 Mo Estimates v. Estimates Budget Changes Change $ Diff2026 Budget Notes 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 100-54310-110STREETS WAGES (E) 95,843 97,909 95,197 90,755 46,621 93,243 2,488 97,905 4,6623.25% COLA Placeholder 100-54310-112STREETS OT WAGES (E) 3,317 2,772 4,645 2,000 1,004 2,008 8 2,100 92 100-54310-113STREETS DBL OT WAGES (E) 2,832 1,770 2,476 2,000 1,778 3,556 1,556 3,600 44 100-54310-115STREETS DEPT UNEMPLOYMENT (E) 0 0 0 0 0 0 0 0 0 100-54310-121STREETS FICA (E) 7,471 7,574 7,570 7,064 3,686 7,371 307 7,592 221 3.25% COLA Placeholder 100-54310-122STREETS RETIREMENT (E) 6,606 6,415 6,891 6,418 3,558 7,115 698 7,100 (15)3.25% COLA Placeholder 100-54310-123STREETS HEALTH & DENTAL INSURANCE (E) 17,453 15,658 18,781 21,333 8,760 21,333 (0) 24,500 3,16718% Increase, Employer to 86% 100-54310-124STREETS LIFE INSURANCE (E) 272 232 286 341 172 343 2 343 (0) 100-54310-125STREETS UNIFORMS (E) 1,146 974 1,315 1,500 200 400 (1,100) 1,500 1,100 100-54310-127STREETS HSA FUNDING (E) 5,901 3,504 3,474 4,167 1,749 4,167 1 5,000 833 100-54310-150STREETS EQUIP REPAIRS/MAINT (E) 24,965 31,720 24,197 25,000 8,877 17,754 (7,246) 25,000 7,246 100-54310-160STREETS SUPPLIES (E) 5,441 6,375 4,269 6,500 230 460 (6,040) 6,500 6,040 100-54310-170STREETS GAS (E) 3,906 3,106 3,338 4,000 3,548 5,000 1,000 5,000 0 100-54310-171STREETS ELECTRIC (E) 5,372 5,418 5,527 6,000 2,914 5,829 (171) 6,000 171 100-54310-173STREETS WATER & SEWER (E) 718 710 765 900 425 849 (51) 900 51 100-54310-175STREETS ROAD MAINTENANCE (E) 4,052 25,265 25,590 30,000 1,180 30,000 0 30,000 0 100-54310-180STREETS FUEL (E) 11,230 11,966 8,799 9,500 3,939 7,879 (1,621) 9,500 1,621 100-54310-190STREETS TRAINING (E) 860 1,740 453 1,500 267 534 (966) 1,500 966 100-54310-200STREETS TELEPHONE (E) 1,281 455 565 600 271 542 (58) 600 58 100-54310-280SNOW/ICE CONTROL MATERIALS (E) 15,547 7,625 16,542 17,500 10,200 17,500 0 17,500 0 100-54310-281TRAFFIC SIGNS/MARKINGS (E) 1,938 1,503 1,237 2,000 809 1,618 (382) 3,000 2,000 1,000 1,382 100-54310-282HIGHWAY STRIPING/MARKING (E) 2,010 0 1,154 1,000 94 187 (813) 1,000 813 100-54420-000STREET LIGHTING (E) 41,817 37,592 39,568 40,000 19,701 39,402 (598) 42,000 2,598 STREETS 259,976 270,284 272,640 280,077 119,982 267,090 (12,987) 298,140 1,000 31,050 100-54710-000REFUSE COLLECTIONS (E) 154,715 144,750 156,732 172,628 80,203 172,628 0 178,238 57,3473.25% Increase GEN FUND - PUBLIC WORKS: 480,164 480,286 508,586 532,392 239,017 516,058 (16,334) 551,433 1,000 87,112 100-55210-110REC DEPT WAGES (E) 99,664 90,067 104,140 129,500 54,844 109,687 (19,813) 103,500 (6,187)3.25% COLA Placeholder 100-55210-121REC DEPT FICA (E) 7,603 6,738 7,676 9,486 4,125 8,250 (1,236) 7,900 (350)3.25% COLA Placeholder 100-55210-122REC DEPT RETIREMENT (E) 4,239 4,205 5,302 5,500 2,826 5,652 152 6,200 548 3.25% COLA Placeholder 100-55210-123REC DEPT HEALTH & DENTAL INSURANCE (E) 6,752 7,137 9,884 11,200 4,635 9,270 (1,930) 12,800 3,53018% Increase, Employer to 86% 100-55210-124REC DEPT LIFE INSURANCE (E) 46 54 73 80 37 73 (7) 160 87 100-55210-127REC DEPT HSA FUNDING (E) 2,917 2,292 2,500 2,500 1,250 2,500 (0) 2,500 0 100-55210-130REC DEPT TECHNOLOGY/IT (E) 846 1,220 3,145 2,100 2,029 2,200 100 2,500 300 100-55210-143FACILITY MAINTENANC/EQUIPMENT (E) 275 1,251 4,369 8,500 32 6,000 (2,500) 8,250 2,250 100-55210-150REC DEPT REPAIRS/MAINTENANCE 2,351 230 0 0 0 0 0 0 0 100-55210-160REC DEPT SUPPLIES/MATERIALS (E) 3,110 1,523 2,802 2,500 623 2,500 0 2,500 0 100-55210-161REC DEPT MARKETING/PROMOTION (E) 0 0 2,635 3,000 498 2,500 (500) 1,500 (1,000) 100-55210-190REC DEPT TRAINING (E) 507 110 296 1,200 0 1,200 0 1,000 (200) 100-55210-200REC DEPT TELEPHONE 1,034 1,668 0 0 0 0 0 0 0 100-55210-210REC DEPT PUBLICATIONS 3,113 3,033 0 0 0 0 0 0 0 100-55210-220REC DEPT SOFTWARE/SUBSCRIPTION (E) 0 0 2,624 2,000 2,091 2,500 500 3,000 500 100-55210-270REC DEPT ATHLETIC PROGRAM EXP (E) 2,840 3,444 12,795 9,200 2,728 9,200 0 9,800 600 100-55210-271REC DEPT BASEBALL EXPENSES 6,788 7,892 0 0 0 0 0 0 0 100-55210-273REC DEPT ADULT FITNESS 416 57 0 0 0 0 0 0 0 100-55210-275REC DEPT PROGRAM EXPENSES (E) 9,084 13,290 17,931 16,000 3,016 16,000 0 16,000 0 100-55210-278EVENT EXPENSES (E) 569 472 2,100 3,750 674 2,000 (1,750) 4,100 2,100 100-55210-279REC DEPT DONATION/SPONSORSHIP (E) 745 999 1,000 1,000 0 0 (1,000) 500 500 100-55210-280KAYAK/PADDLEBOARD EXPENSE (E) 837 496 2,171 1,600 165 1,600 0 2,000 400 100-55210-281RECREATION MISC EXPENSE (E) 0 0 0 0 0 0 0 0 0 GEN FUND - RECREATION 153,736 146,178 181,443 209,116 79,572 181,133 (27,983) 184,210 0 3,0770 Page 5 of 12 Page 12 of 21 1 2 3 4 5 A B D E F H I J K L M N O P 9/02/26 CommitteesEXPENDITURES DRAFT #2 2023 2024 2025 2026 2026 2026 2026 2027 9/2/2026 9/2/2026 2026 Estimates vs Prior Year 3 Prior Year 2 Prior Year 1 Current Year Current Year Current Year Current Year BudgetDraft Meeting $ 2027 Draft Budget Account Title Actual Audited Actual Audited Actual Audited Budget Actual 6 Mo Estimates v. Estimates Budget Changes Change $ Diff2026 Budget Notes 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 309 310 100-55410-110PARKS WAGES (E) 47,041 53,286 49,849 65,219 23,821 47,643 (17,576) 68,000 20,3573.25% COLA Placeholder 100-55410-112PARKS OT WAGES (E) 1,755 986 1,722 700 447 893 193 1,000 107 3.25% COLA Placeholder 100-55410-113PARKS DBL OT WAGES (E) 1,782 593 809 550 1,080 2,160 1,610 1,500 (660)3.25% COLA Placeholder 100-55410-115PARKS CONTRACT LABOR (E) 6,353 10,802 11,312 10,000 3,372 10,000 0 10,500 500 3.25% COLA Placeholder 100-55410-120PARKS UNEMPLOYMENT (E) 288 0 0 0 0 0 0 0 0 3.25% COLA Placeholder 100-55410-121PARKS FICA (E) 3,878 4,061 3,955 5,030 1,908 3,816 (1,214) 5,200 1,3843.25% COLA Placeholder 100-55410-122PARKS RETIREMENT (E) 2,717 2,428 2,581 2,496 1,384 2,767 272 2,700 (67)3.25% COLA Placeholder 100-55410-123PARKS HEALTH & DENTAL INSURANCE (E) 8,612 10,206 12,236 13,788 5,693 11,386 (2,401) 15,900 4,51418% Increase, Employer to 86% 100-55410-124PARKS LIFE INSURANCE (E) 22 160 231 282 141 283 1 283 0 100-55410-125PARKS UNIFORMS (E) 686 598 455 1,500 0 0 (1,500) 1,000 1,000 100-55410-127PARKS HSA FUNDING (E) 3,404 3,163 3,192 2,500 1,584 2,500 0 2,500 0 100-55410-148TENNIS COURT MAINTENANCE (E) 0 0 0 2,000 0 0 (2,000) 2,000 2,000 100-55410-150PARKS REPAIRS/MAINT (E) 14,033 20,472 14,570 19,000 9,554 19,108 108 19,000 (108) 100-55410-160PARKS SUPPLIES (E) 926 1,764 2,744 1,800 179 359 (1,441) 1,800 1,441 100-55410-170PARKS GAS (E) 4,328 833 1,752 3,500 1,689 3,379 (121) 3,500 121 100-55410-171PARKS ELECTRIC (E) 8,736 7,765 10,026 8,000 4,072 8,143 143 8,305 162 100-55410-173PARKS WATER & SEWER (E) 4,044 3,371 3,646 3,500 2,041 4,083 583 4,000 (83) 100-55410-180PARKS FUEL (E) 7,970 9,215 6,396 6,000 3,065 6,130 130 6,500 370 PARKS 116,572 129,705 125,475 145,864 60,031 122,649 (23,214) 153,688 0 31,039 100-55411-110LAKEFRONT WAGES (E) 104,162 107,320 95,237 81,819 36,407 81,819 0 84,274 2,4553.25% COLA Placeholder 100-55411-112LAKEFRONT OT WAGES (E) 6,813 68 3,565 0 977 1,953 1,953 1,000 (953)3.25% COLA Placeholder 100-55411-121LAKEFRONT FICA (E) 8,565 8,221 7,564 6,183 2,860 5,720 (463) 5,891 172 3.25% COLA Placeholder 100-55411-125LAKEFRONT UNIFORMS (E) 0 0 0 500 0 0 (500) 500 500 100-55411-130LAKEFRONT IT (E) 475 269 88 2,500 138 275 (2,225) 1,000 725 100-55411-150LAKEFRONT REPAIRS/MAINT (E) 5,803 5,199 11,672 8,000 409 818 (7,182) 6,000 5,182 100-55411-153LAKEFRONT PIER REPAIRS (E) 63,826 80,142 115,622 85,000 52,643 85,000 0 85,000 0 100-55411-154LAKEFRONT PIER INSTALLATION (E) 105,640 124,133 109,552 136,000 48,375 96,750 (39,250) 99,653 2,9032027 Contract $79,074 + Lifts (3.0% LAKEFRONT PIER REPLACEMENT FUND TRANSFER OUT0 0 0 25,000 0 25,000 0 25,000 0 2026 Contract $76,800 + Lifts 100-55411-160LAKEFRONT SUPPLIES (E) 11,877 12,333 13,075 14,500 20,552 25,000 10,500 25,000GL ACTUAL SUPPLIES 0 GL ACTUAL SUPPLIES LAKEFRONT BOAT LAUNCH KIOSK 0 0 0 21,000 0 24,000 3,000 3,100 (20,900)Offset by 2025 Boat Launch Surplus 100-55411-171LAKEFRONT ELECTRIC (E) 0 0 0 0 0 0 0 0 0 100-55411-200LAKEFRONT TELEPHONE (E) 919 926 1,225 1,000 891 1,000 0 1,000 0 100-55412-000GENEVA LK LEVEL CORP (E) 3,000 0 4,400 4,400 0 4,400 0 4,400 0 100-55412-000ENHANCEMENT COMMITTEE (E) 355 555 574 500 (10) (20) (520) 500 520 100-56120-000HOLIDAY DECORATION SUPPLIES (E) 723 388 2,192 1,500 1,245 1,500 0 1,500 0 100-56130-000TREE ENHANCEMENT (E) 9,933 9,558 2,516 8,500 243 8,500 0 8,500 0 100-56420-190HORVATH PROPERTY EXPENSE (E) 1,059 163 506 1,000 233 1,000 0 1,000 0 LAKEFRONT 323,149 349,274 367,788 397,402 164,963 362,716 (34,686) 353,317 0 (9,398) 100-57000-000OPERATING TRANSFER OUT 0 0 0 0 0 0 0 0 0 100-57921-142BANK SERVICE CHARGES AND FEES 0 50 464 300 3,315 6,631 6,331 6,500 (131) 100-57921-150LATE FEES, PENALTIES, INTEREST 191 40 52 50 (53) (107) (157) 150 257 100-59000-000OPERATING TRANSFER 12,800 0 0 0 0 0 0 0 0 MISC 12,991 90 516 350 3,262 6,524 6,174 6,650 0 126 GEN FUND - PARKS, LAKEFRONT & MISC 452,712 479,069 493,779 543,615 228,256 491,889 (51,726) 513,655 0 21,766 GENERAL FUND - REVENUES: 3,750,963 3,973,242 4,268,539 4,117,194 2,439,373 4,049,069 (36,125) 4,079,382 30,313 GENERAL FUND - EXPENSES: 3,525,809 3,722,807 4,029,904 4,114,494 2,116,314 3,991,037 (123,457) 4,087,156 44,079 168,695 GENERAL FUND - TOTAL: 225,154 250,436 238,635 2,700 323,059 58,032 87,332 (7,774) (138,382) Page 6 of 12 Page 13 of 21 1 2 3 4 5 A B D E F H I J K L M N O P 9/02/26 CommitteesEXPENDITURES DRAFT #2 2023 2024 2025 2026 2026 2026 2026 2027 9/2/2026 9/2/2026 2026 Estimates vs Prior Year 3 Prior Year 2 Prior Year 1 Current Year Current Year Current Year Current Year BudgetDraft Meeting $ 2027 Draft Budget Account Title Actual Audited Actual Audited Actual Audited Budget Actual 6 Mo Estimates v. Estimates Budget Changes Change $ Diff2026 Budget Notes 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 326 327 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342 343 344 345 346 347 348 349 350 ARPA LOCAL RECOV REVENUES NA 280,220 227,730 NA 0 0 NA 0 0 115-52320-165ARPA LOCAL RECOV EXPENDITURES (E) NA 48,490 227,730 NA 4,104 4,104 4,104 0 (4,104) ARPA LOCAL RECOV TOTAL NA 231,730 0 NA (4,104) (4,104) (4,104) NA NA IGA FIRE - REVENUES: NA NA NA NA NA 0 NA 0 0 IGA FIRE - FROM FIRE RESERVES NA NA NA NA NA 0 NA 0 0 IGA FIRE - REIMBURSEMENTS NA NA NA NA NA 0 NA 0 0 FIRE IGA EXPENDITURES (E) NA NA NA NA NA NA NA 0 NA IGA FIRE - TOTAL: NA NA NA NA NA NA NA 0 NA IGA EMS - REVENUES: 928,077 928,077 928,077 928,077 643,876 928,077 0 928,077 928,077 0 0 IGA EMS - FROM EMS RESERVES 0 0 0 0 0 44,634 44,634 224,497 65,000 159,497 179,863Increased reserves to cover budget IGA EMS - REIMBURSEMENTS 0 0 0 0 0 0 0 0 0 0 120-52320.165EMS IGA EXPENDITURES (E) 762,756 796,657 834,024 1,047,644 263,214 972,711 (74,933) 1,152,574 993,077 159,497 179,863EMS Budget from 8/17 Joint Mtg IGA EMS - TOTAL: 165,321 131,420 94,053 (119,567) 380,663 0 119,567 0 0 0 0 125-52320-165TREE ENHANCEMENT EXPENSES $7,038 $0 $1,458 $1,458 ($1,458) $0 (1,458) POLICE REFERENDUM 2025 FUND 130-52120-110POLICE REFERENDUM WAGES 1 NA NA 2,514 88,417 13,053 26,107 (62,310) 92,000 65,8943% Union Increase 130-52120-110POLICE REFERENDUM WAGES 2 NA NA 0 88,150 0 0 (88,150) 84,684 84,6843% Union Increase 130-52120-112POLICE REFERENDUM OT WAGES NA NA 0 0 0 0 0 0 3% Union Increase 130-52120-113POLICE REFERENDUM DBL OT WAGES NA NA 0 0 0 0 0 0 3% Union Increase 130-52120-121FICA NA NA NA 14,277 996 1,991 (12,286) 14,705 12,7143% Union Increase 130-52120-122WRS RETIREMENT NA NA NA 30,967 1,932 3,864 (27,103) 31,896 28,0323% Union Increase 130-52120-123HEALTH INSURANCE NA NA 0 55,680 55,680 (0) 65,702 10,02218% Increase, Employer to 86% 130-52120-124POLICE REFERENDUM LIFE INSURANCE NA NA 0 176 0 (176) 200 200 130-52120-125UNIFORM NA NA 0 1,800 2,515 5,029 3,229 2,000 (3,029)AXON Taser ProPhoenix 130-52120-127HSA NA NA 0 10,000 417 833 (9,167) 10,000 9,167 130-52120-130IT NA NA 1,599 12,019 1,978 3,956 (8,063) 12,000 8,044 130-52120-160POLICE REFERENDUM SUPPLIES NA NA 1,516 0 9,242 9,242 9,242 8,000 (1,242) 130-52320-190POLICE REFERENDUM MISC EXP NA NA 0 0 0 0 0 0 Removed from Police Referendum Wages 1 130-52320-165POLICE REFERENDUM TRAINING NA NA 236 0 0 0 0 0 Removed from Police Referendum Wages 1 130-52120-200PHONES NA NA 0 1,000 0 (1,000) 1,000 1,000 POLICE REFERENDUM GEN FUND REPAYMENT NA NA 0 0 0 0 0 0 PD 2025 REFERENDUM REVENUES NA NA 5,865 399,980 258,260 399,980 0 399,980 399,980 PD 2025 REFERENDUM - EXPENDITURES: NA NA 5,865 302,486 30,132 106,702 195,784 322,187 215,486 PD 2025 REFERENDUM - TOTAL: NA NA 0 97,494 228,128 293,278 (195,784) 77,793 184,494 Page 7 of 12 Page 14 of 21 1 2 3 4 5 A B D E F H I J K L M N O P 9/02/26 CommitteesEXPENDITURES DRAFT #2 2023 2024 2025 2026 2026 2026 2026 2027 9/2/2026 9/2/2026 2026 Estimates vs Prior Year 3 Prior Year 2 Prior Year 1 Current Year Current Year Current Year Current Year BudgetDraft Meeting $ 2027 Draft Budget Account Title Actual Audited Actual Audited Actual Audited Budget Actual 6 Mo Estimates v. Estimates Budget Changes Change $ Diff2026 Budget Notes 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 75 200-57346-000NEW WATER METERS (E) 4,192 0 24 25,000 21,342 25,000 0 25,000 0 200-57346-100METER REPLACEMENT PROGRAM (E) 0 275 0 30,000 0 30,000 0 30,000 0 200-57403-000WATER 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 (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 37,176 2,1046% Placeholder 200-57600-150WELL #3 - REPAIRS (E) 690 1,310 622 800 172 343 (457) 800 457 200-57600-170WELL #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) 800 800 Capital Fund 200-57602-150WELL #2 - REPAIRS (E) 0 1,514 4,600 800 50 99 (701) 800 701 200-57610-140WATER FUND CAPITAL OUTLAY (E) 1,852 7,148 115,303 0 116,131 116,131 116,131 116,000 (131)Capital Fund? 200-57622-170WATER POWER - NATURAL GAS (E) 6,740 2,054 3,632 7,000 4,202 8,404 1,404 7,000 (1,404) 200-57622-171WATER POWER - ELECTRIC (E) 78,729 76,963 86,891 84,000 42,517 85,034 1,034 86,700 1,666 200-57623-160WATER PUMPING SUPPLIES (E) 170 574 0 200 0 0 (200) 200 200 200-57623-170WATER TESTING (E) 6,012 3,090 4,376 3,000 905 1,811 (1,189) 3,000 1,189 200-57630-110WATER TREATMENT - WAGES (E) 53,275 48,941 61,000 55,373 34,924 69,848 14,475 63,000 (6,848)3.25% COLA Placeholder 200-57630-112WATER TREATMENT - OT WAGES (E) 1,562 1,786 2,924 1,500 558 1,115 (385) 1,500 385 3.25% COLA Placeholder 200-57630-113WATER TREATMENT - DBL OT WAGES (E) 1,050 1,160 1,667 1,500 698 1,396 (104) 1,500 104 3.25% COLA Placeholder 200-57630-121WATER TREATMENT - FICA (E) 4,049 4,210 4,526 4,317 2,705 5,410 1,093 4,700 (710)3.25% COLA Placeholder 200-57630-122WATER TREATMENT - RETIREMENT (E) 3,914 3,987 4,310 3,922 2,174 4,348 426 4,479 130 3.25% COLA Placeholder 200-57630-123WATER TREATMENT - HEALTH & DENTAL INS (E)8,596 5,660 6,676 7,327 3,067 6,134 (1,193) 8,600 2,46618% increase, Employer at 86% 200-57630-124WATER TREATMENT - LIFE INS (E) 111 58 55 59 43 85 26 100 15 200-57630-127WATER TREATMENT HSA FUNDING (E) 3,472 1,667 1,667 1,667 833 1,667 0 2,500 833 200-57631-160WATER TREATMENT CHEMICALS (E) 138,862 112,083 122,863 180,000 46,760 93,520 (86,480) 180,000 86,480 200-57632-160WATER TREATMENT SUPPLIES (E) 2,440 1,858 4,781 4,000 1,596 3,192 (808) 4,000 808 200-57635-150WATER TREATMENT REPAIRS/ MAINT (E) 4,341 2,597 3,511 4,000 5,278 10,555 6,555 5,000 (5,555) 200-57640-110WATER DISTRIBUTION - WAGES (E) 57,925 51,704 56,733 55,373 34,933 69,865 14,492 62,000 (7,865)3.25% COLA Placeholder 200-57640-112WATER DISTRIBUTION - OT WAGES (E) 1,562 1,786 2,924 1,500 558 1,115 (385) 1,500 385 3.25% COLA Placeholder 200-57640-113WATER DISTRIBUTION-DBL OT WAGE (E) 1,050 1,161 1,667 1,500 698 1,396 (104) 1,500 104 3.25% COLA Placeholder 200-57640-121WATER DISTRIBUTION - FICA (E) 4,050 4,211 4,527 4,317 2,706 5,411 1,094 4,800 (611)3.25% COLA Placeholder 200-57640-122WATER DISTRIBUTION -RETIREMENT (E) 3,915 3,988 4,312 3,922 2,175 4,350 428 4,480 130 3.25% COLA Placeholder 200-57640-123WATER DISTRIBUTION - HLTH INS (E) 8,596 4,794 6,676 7,546 3,067 6,134 (1,412) 7,238 1,10418% increase, Employer at 86% 200-57640-124WATER DISTRIBUTION - LIFE INS (E) 111 58 55 59 43 85 26 100 15 200-57640-127WATER DISTRIBUTION HSA FUNDING (E) 3,473 1,667 1,667 1,667 833 1,667 0 1,800 133 200-57641-160WATER DISTRIBUTION SUPPLIES (E) 3,907 5,523 3,480 6,000 1,237 2,473 (3,527) 6,000 3,527 200-57650-150WATER TOWERS REPAIRS/MAINT (E) 780 13,846 11,850 1,500 0 0 (1,500) 1,500 1,500 200-57651-150WATER MAINS REPAIRS/MAINT (E) 18,654 32,983 62,178 35,000 59,862 75,000 40,000 70,000 (5,000)Request at 8/17 meeting 200-57652-150WATER SERVICES REPAIRS/ MAINT (E) 4,165 6,711 8,974 10,000 0 0 (10,000) 10,000 10,000 200-57653-151WATER METER TESTING (E) 3,230 376 2,585 4,000 0 0 (4,000) 4,000 4,000 200-57654-150HYDRANT REPAIRS/MAINT (E) 2,018 0 67 12,000 5,847 11,694 (306) 12,000 306 200-57656-150CROSS CONNECTION INSPECTION (E) 20,840 21,720 21,896 23,000 9,234 18,467 (4,533) 23,000 4,533 200-57902-110WATER ACCOUNTING - WAGES (E) 47,663 52,431 56,629 58,751 29,288 58,577 (175) 61,000 2,4233.25% COLA Placeholder 200-57902-112WATER ACCOUNTING - OT WAGES 0 0 367 300 237 473 173 300 (173)3.25% COLA Placeholder 200-57902-121WATER ACCOUNTING - FICA (E) 3,459 3,994 4,209 4,494 2,198 4,396 (99) 4,700 304 3.25% COLA Placeholder 200-57902-122WATER ACCOUNTING- RETIREMENT (E) 3,207 3,769 3,967 4,230 2,126 4,252 22 4,400 148 3.25% COLA Placeholder 200-57902-123WATER ACCOUNTING - HEALTH & DENTAL INS (E)10,232 12,504 15,245 16,768 4,165 8,330 (8,438) 12,000 3,67018% increase, Employer at 86% 200-57902-124WATER ACCOUNTING - LIFE INS (E) 0 129 190 150 115 230 80 250 20 200-57902-127WATER ACCT HSA FUNDING (E) 2,865 3,125 3,021 3,125 938 1,875 (1,250) 1,900 25 200-57903-125WATER METER READING - UNIFORMS (E) 2,267 2,673 2,898 4,000 499 999 (3,002) 4,000 3,002 200-57920-110WATER ADMIN - WAGES (E) 34,304 38,352 40,922 41,986 21,077 42,154 168 43,400 1,2463.25% COLA Placeholder 200-57920-121WATER ADMIN - FICA (E) 2,297 2,640 2,802 3,212 1,424 2,849 (363) 3,400 551 3.25% COLA Placeholder 200-57920-122WATER ADMIN - RETIREMENT (E) 2,429 (15,514) 2,837 3,023 1,512 3,023 0 3,200 177 3.25% COLA Placeholder 200-57920-123WATER ADMIN - HEALTH & DENTAL INS (E) 6,542 7,831 9,982 10,614 4,596 9,192 (1,421) 12,500 3,30818% increase, Employer at 86% 200-57920-124WATER ADMIN - LIFE INS (E) 0 148 170 229 94 187 (42) 229 42 200-57920-127WATER ADMIN HSA FUNDING (E) 2,313 2,000 2,000 2,000 1,000 2,000 0 2,000 (0) 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 3,414Request at 8/17 meeting 200-57921-160WATER OFFICE SUPPLIES (E) 12,134 4,775 7,630 4,000 1,743 3,486 (514) 4,000 514 200-57921-200WATER TELEPHONE (E) 1,247 3,842 2,099 700 342 685 (15) 700 15 200-57922-000SOFTWARE 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) 1,200 780 200-57924-000WATER ENGINEERING EXPENSE (E) 3,920 21,626 3,290 6,500 0 0 (6,500) 5,000 10,000 (5,000) 5,000 200-57925-000WATER AUDIT EXPENSE (E) 17,329 32,455 27,694 18,000 18,269 21,000 3,000 20,000 23,000 (3,000) (1,000) 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) 1,000 483 Page 8 of 12 Page 15 of 21 1 2 3 4 5 A B D E F H I J K L M N O P 9/02/26 CommitteesEXPENDITURES DRAFT #2 2023 2024 2025 2026 2026 2026 2026 2027 9/2/2026 9/2/2026 2026 Estimates vs Prior Year 3 Prior Year 2 Prior Year 1 Current Year Current Year Current Year Current Year BudgetDraft Meeting $ 2027 Draft Budget Account Title Actual Audited Actual Audited Actual Audited Budget Actual 6 Mo Estimates v. Estimates Budget Changes Change $ Diff2026 Budget Notes 422 423 424 425 426 427 428 429 430 431 432 433 434 435 436 437 438 439 440 441 442 443 200-57930-140WATER DIGGERS HOTLINE EXPENSE (E) 692 341 2,228 1,500 711 1,421 (79) 1,500 79 200-57930-190WATER TRAINING EXPENSE 1,738 3,023 1,642 3,500 1,555 3,111 (389) 3,500 389 200-57933-000WATER 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 1,483 200-57933-180WATER FUEL EXPENSE (E) 994 1,030 1,442 1,000 477 955 (45) 1,500 545 200-57934-000WATER DEBT SERVICE PRINCIAL (E) 0 0 0 206,771 206,771 206,771 0 210,000 3,229 200-57934-150WATER DEBT SERVICE INTEREST (E) 0 207,140 106,060 207,140 0 210,000 2,860 200-57935-150WATER PLANT REPAIRS/MAINT (E) 11,188 8,100 19,784 15,000 8,432 16,863 1,863 20,000 3,137 200-57945-000WATER 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 (712) 200-57952-000WATER LAB EQUIPMENT 198 1,470 0 2,000 466 931 (1,069) 2,000 1,069 200-57995-000SWLF PRINC 0 0 0 154,487 0 154,487 0 155,000 513 Assumes draw 100% in 2026 200-57995-150SWFL INTEREST 0 0 6,645 75,240 25,842 75,240 0 76,000 760 Assumes draw 100% in 2026 200-57996-000CLEAN WATER FUND LOAN EXP 0 17,009 9 0 0 0 0 0 0 Assumes draw 100% in 2026 200-57997-000SAFE DRINKING WATER LOAN EXP 0 20,009 9 0 0 0 0 0 0 Assumes draw 100% in 2026 200-57999-000CWFL PRINC 0 0 87,309 0 0 (87,309) 87,309 87,309 200-57999-150CWLF 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) 15,000 924 WATER FUND - REVENUES: 1,395,023 1,403,475 2,191,459 1,656,060 787,340 1,574,680 (81,380) 1,663,082 88,402 WATER FUND - EXPENDITURES: 1,197,675 1,341,687 1,536,923 1,725,074 890,296 1,649,011 (76,062) 1,869,311 33,000 (8,000) 220,300 WATER FUND - TOTAL: 197,348 61,788 654,536 (69,014) (102,956) (74,331) (5,317) (206,229) (131,898) Page 9 of 12 Page 16 of 21 1 2 3 4 5 A B D E F H I J K L M N O P 9/02/26 CommitteesEXPENDITURES DRAFT #2 2023 2024 2025 2026 2026 2026 2026 2027 9/2/2026 9/2/2026 2026 Estimates vs Prior Year 3 Prior Year 2 Prior Year 1 Current Year Current Year Current Year Current Year BudgetDraft Meeting $ 2027 Draft Budget Account Title Actual Audited Actual Audited Actual Audited Budget Actual 6 Mo Estimates v. Estimates Budget Changes Change $ Diff2026 Budget Notes 444 445 446 447 448 449 450 451 453 454 455 456 457 458 459 460 461 462 463 464 465 466 467 468 469 470 471 472 473 474 475 476 477 478 479 480 481 482 483 484 485 487 488 489 490 491 492 494 495 496 497 498 499 500 SEWER FUND 0 300-51990-000EMPLOYEE RECOGNITION 250 341 38 200 0 200 0 275 75 300-57408-000SEWER TAX EQUIVALENT 2,890 3,695 2,780 0 0 0 0 0 0 Budget deprectiation? 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 Budget Amortization? 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 3,110 300-58929-000SEWER SYSTEM MAPPING (E) 60 0 0 250 0 250 0 250 0 300-58950-110SEWR COLLECTION SYST - WAGES 0 0 0 0 11,987 23,975 23,975 26,000 2,0253.25% COLA Placeholder 300-58950-121SEWR COLLECTION SYST - FICA 0 0 0 0 917 1,834 1,834 1,889 55 3.25% COLA Placeholder 300-58950-124SEWR COLLECTION SYST - LIFE INSURANCE 0 0 0 0 25 50 50 (50) 300-58960-000SEWR DEBT SERVICE - PRINCIPAL 0 0 0 108,326 108,326 108,326 0 (108,326) 300-58961-000SEWR DEBT SERVICE - INTEREST 0 0 10,929 105,884 54,203 108,406 2,522 (108,406) 300-58963-000CLEAN WATER FUND LOAN INTEREST 0 0 0 0 19,974 39,948 39,948 (39,948) 300-58964-110SEWER ACCOUNTING - WAGES (E) 49,925 54,541 58,163 58,751 29,288 58,576 (175) 60,334 1,7573.25% COLA Placeholder 300-58964-112SEWER ACCOUNTING - OT WAGES 0 0 367 0 237 473 473 400 (73)3.25% COLA Placeholder 300-58964-121SEWER ACCOUNTING - FICA (E) 3,459 3,994 4,208 4,494 2,198 4,395 (99) 4,527 132 3.25% COLA Placeholder 300-58964-122SEWER ACCOUNTING - RETIREMENT (E) 3,207 3,769 3,966 4,230 2,126 4,251 21 4,379 128 3.25% COLA Placeholder 300-58964-123SEWER ACCOUNTING - HEALTH & DENTAL INS (E)10,232 12,348 15,245 16,768 4,165 8,330 (8,438) 9,829 1,49918% increase, Employer at 86% 300-58964-124SEWER ACCOUNTING - LIFE INS (E) 0 129 190 229 115 230 1 250 20 300-58964-127SEWER ACCT HSA FUNDING (E) 2,864 3,125 3,021 3,125 937 1,875 (1,250) 3,200 1,325 300-58965-000SEWER DEBT SERVICE MISC EXP (E) 317 722 1,133 1,000 0 0 (1,000) 750 750 300-58965-110SEWER ADMIN - WAGES (E) 36,023 38,352 40,922 41,986 21,077 42,154 168 41,400 (754)3.25% COLA Placeholder 300-58965-121SEWER ADMIN - FICA (E) 2,297 2,640 2,802 3,212 1,424 2,848 (364) 3,200 352 3.25% COLA Placeholder 300-58965-122SEWER ADMIN - RETIREMENT (E) 2,429 (5,154) 2,835 3,023 1,511 3,023 (0) 3,000 (23)3.25% COLA Placeholder 300-58965-123SEWER ADMIN - HEALTH & DENTAL INS (E) 6,542 7,757 9,981 10,614 4,596 9,192 (1,421) 10,847 1,65518% increase, Employer at 86% 300-58965-124SEWER ADMIN - LIFE INS € 0 148 170 200 94 187 (13) 200 13 300-58965-127SEWER ADMIN HSA FUNDING (E) 2,313 2,000 2,000 2,000 1,000 2,000 (0) 2,000 0 300-58965-130SEWER 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 4,114 300-58966-160SEWER OPERATING SUPPLIES (E) 535 55 150 500 1,338 2,676 2,176 1,000 (1,676) 300-58966-170SEWER UTILITIES - NATURAL GAS (E) 9,604.18- 1,326 2,160 3,000 1,645 3,000 0 3,000 0 300-58966-171SEWER UTILITIES - ELECTRIC (E) 11,856 11,835 12,762 15,200 7,463 14,925 (275) 15,500 575 300-58967-000SEWER FUEL EXPENSE (E) 1,468 1,978 1,895 1,500 715 1,430 (70) 1,500 70 300-58967-150SEWER VEHICLE REPAIRS & MAINT (E) 2,675 0 776 3,000 197 395 (2,605) 3,000 2,605 300-58968-150SEWER COLLECTION SYSTEM MAINT (E) 11,403 17,825 6,113 15,000 1,554 3,109 (11,891) 15,000 11,891 300-58969-130SEWER 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) 3,500 612 300-58969-200SEWER TELEPHONE (E) 1,264 3,842 2,087 1,000 342 685 (315) 1,000 315 300-58970-000SEWER ATTORNEY EXPENSE (E) 982 437 0 925 0 0 (925) 900 900 300-58972-000SEWER AUDIT EXPENSE (E) 12,339 29,455 28,481 17,000 15,419 17,000 0 17,000 0 300-58973-000SEWER ENGINEERING EXPENSE (E) 3,080 3,191 1,300 2,000 550 1,100 (900) 2,000 900 300-58974-000SEWER INSURANCE EXPENSE (E) 29,330 34,706 32,727 36,000 35,072 35,072 (928) 37,176 2,1046% Placeholder 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) 250 250 300-58976-000SEWER REPLACEMENT FUND (E) 7,260 0 1,975 8,000 0 0 (8,000) 8,000 8,000 300-58980-300WALCOMET SEWERAGE EXPENSES (E) 717,448 775,033 805,457 840,000 357,405 714,810 (125,190) 950,000 840,000 110,000 235,190 300-58980-310WALCOMET SEWER CONNECTION FEE (E) 76,000 71,910 91,430 74,120 4,927 9,854 (64,266) 75,000 65,146300-58996-000I & I REDUCTION (E) 0 0 0 20,000 0 0 (20,000) 20,000 20,000 SEWER FUND - REVENUES: 1,476,407 1,416,783 1,550,080 1,551,019 711,778 1,410,161 (140,858) 1,677,616 267,455Need new account # SEWER FUND - EXPENDITURES: 1,134,510 1,416,411 1,460,311 1,420,988 696,511 1,235,945 (185,043) 1,342,256 110,000 106,311 SEWER FUND - TOTAL: 341,897 373 89,769 130,031 15,267 174,215 44,184 335,360 161,144 Page 10 of 12 Page 17 of 21 1 2 3 4 5 A B D E F H I J K L M N O P 9/02/26 CommitteesEXPENDITURES DRAFT #2 2023 2024 2025 2026 2026 2026 2026 2027 9/2/2026 9/2/2026 2026 Estimates vs Prior Year 3 Prior Year 2 Prior Year 1 Current Year Current Year Current Year Current Year BudgetDraft Meeting $ 2027 Draft Budget Account Title Actual Audited Actual Audited Actual Audited Budget Actual 6 Mo Estimates v. Estimates Budget Changes Change $ Diff2026 Budget Notes 501 502 503 504 505 506 507 508 509 510 511 512 513 514 515 516 517 518 519 520 521 522 523 524 525 526 527 528 529 530 531 532 533 534 535 536 537 538 539 540 541 542 543 544 545 546 547 548 549 550 551 552 553 554 555 556 2% FUND 215-52320-106FIRE INSPECTOR OFFICER WAGES (E) 6,000 5,193 6,898 6,588 3,294 6,588 0 0 (6,588) 215-52320-121FIRE INSPECTOR FICA (E) 623 505 567 504 255 510 6 0 (510) 215-52320-165FIRE DUES 2% EXPENDITURES (E) 8,455 59,591 21,395 37,000 3,078 6,157 (30,843) 51,000 44,843 2% DUES FUND - REVENUES: 35,067 65,288 50,972 45,000 51,735 51,753 6,753 51,000 (753) 2% DUES FUND - EXPENDITURES: 15,078 65,288 28,860 44,092 6,627 13,255 (30,837) 51,000 37,745 2% DUES FUND - TOTAL: 19,989 (0) 22,112 908 45,107 38,498 37,590 0 (38,498) EMS GRANTS 220-42004 ACT 102 GRANT 44,503 0 0 0 0 0 0 0 220-42006 ACT 102 - ARPA SUPPLEMENT 12,195 0 0 0 0 0 0 0 220-42100 EMS FLEX GRANT 44,503 0 0 0 0 0 0 0 220-49200 OPERATING TRANSFER IN 0 0 0 0 0 0 0 0 220-52320-165ACT 102 EXPENDITURES (E) 7,373 8,805 0 0 0 0 0 0 0 220-52320-170ACT 102 ARPA EXPENDITURES 5,607 0 0 0 0 0 0 0 0220-52320-200EMS FLEX GRANT EXPENDITURES 89,005 286 0 0 4,102 4,102 4,102 0 (4,102) EMS GRANTS - REVENUES: 101,200 0 20,453 0 0 0 0 0 0 EMS GRANTS - EXPENDITURES: 203,185 9,091 0 0 4,102 4,102 4,102 0 (4,102) EMS GRANTS - TOTAL: (101,985) (9,091) 20,453 0 (4,102) (4,102) (4,102) 0 4,102 225-54635-130RECYCLING OTHER EXPENSE (E) 13,044 0 48,994 15,000 0 15,000 0 15,000 0 225-54635-131RECYCLING FEES (E) 81,669 75,852 83,775 90,000 42,401 84,802 (5,198) 90,000 5,198 225-54635-150RECYCLING REPAIRS/MAINT (E) 3,384 1,943 1,982 3,000 0 3,000 0 3,000 0 225-54635-160RECYCLING PROGRAM SUPPLIES (E) 500 664 500 500 500 500 0 500 0 225-54635-165RECYCLING TIPPING FEES (E) 27,581 0 0 0 0 0 0 0 RECYCING- REVENUES, INCL TRANSFER IN: 105,421 97,725 132,652 108,500 73,053 108,662 162 108,000 (662) RECYCLING- EXPENDITURES: 126,177 78,458 135,251 108,500 42,901 103,302 (5,198) 108,500 5,198 RECYCLING GRANTS - TOTAL: (20,756) 19,267 (2,599) 0 30,152 5,360 5,360 (500) (5,860) KNC FUND 230-51990-000EMPLOYEE RECOGNITION 300 450 300 0 300 0 300 0 230-58100-110KNC REGULAR WAGES 81,929 95,574 90,620 46,833 93,666 3,046 88,000 (5,666)3.25% COLA Placeholder 230-58100-115KNC EDU OUTREACH WAGES 1,000 0 0 0 3.25% COLA Placeholder 230-58100-121KNC FICA 6,478 7,397 6,932 3,577 7,154 222 6,700 (454)3.25% COLA Placeholder 230-58100-122KNC RETIREMENT 3,820 3,829 4,081 4,248 2,716 5,431 1,183 4,300 (1,131)3.25% COLA Placeholder 230-58100-123KNC HEALTH & DENTAL INSURANCE 6,628 7,141 9,792 10,792 4,497 8,994 (1,798) 12,700 3,70618% Increase 230-58100-124KNC LIFE INSURANCE 41 59 63 70 33 66 (4) 70 4 230-58100-127KNC HSA FUNDING 3,125 2,500 2,500 2,500 1,250 2,500 (0) 2,500 0 230-58100-130KNC OTHER EXPENSE 0 0 0 0 442 442 442 500 58 230-58100-180KNC FUEL 391 442 450 0 0 (450) 0 0 230-58100-200KNC PHONE EXPENSE 7 716 888 0 888 0 (888) KNC - REVENUES: 13,614 102,634 148,503 116,800 58,086 118,554 1,754 119,000 446 KNC - EXPENDITURES: 13,614 102,634 122,016 116,800 59,348 119,442 2,642 115,070 0 (4,372) KNC - TOTAL: 0 (0) 26,487 0 (1,262) (888) (888) 3,930 4,818 260-52508-000FIRE & DIVE TEAM MISCELLANEOUS EXPENSES 0 0 31,177 0 8,455 8,455 8,455 0 FIRE & DIVE TEAM FUND - REVENUES 0 0 37,171 0 2,207 2,207 2,207 0 0 FIRE & DIVE TEAM - EXPENDITURES 0 0 31,177 0 8,455 8,455 8,455 0 0 FIRE & DIVE TEAM FUND - TOTAL 0 0 5,993 0 (6,249) (6,248) (6,248) 0 0 Employer Reduction from 88% to 86% 270-52500-000RESCUE SQUAD EXPENSES 0 0 0 0 355 355 355 0 (355) 270-52500-165RESCUE SQUAD MAXWELL DONATION EXPENSE 0 0 0 0 11,100 11,100 11,100 0 (11,100) FIRE & DIVE TEAM FUND - REVENUES 0 0 0 0 498 498 498 0 0 FIRE & DIVE TEAM - EXPENDITURES 0 0 0 0 11,455 11,455 11,455 0 (11,455) FIRE & DIVE TEAM FUND - TOTAL 0 0 0 0 (10,957) (10,957) (10,957) 0 11,455Employer Reduction from 88% to 86% Page 11 of 12 Page 18 of 21 1 2 3 4 5 A B D E F H I J K L M N O P 9/02/26 CommitteesEXPENDITURES DRAFT #2 2023 2024 2025 2026 2026 2026 2026 2027 9/2/2026 9/2/2026 2026 Estimates vs Prior Year 3 Prior Year 2 Prior Year 1 Current Year Current Year Current Year Current Year BudgetDraft Meeting $ 2027 Draft Budget Account Title Actual Audited Actual Audited Actual Audited Budget Actual 6 Mo Estimates v. Estimates Budget Changes Change $ Diff2026 Budget Notes 557 558 559 560 561 562 563 564 565 566 567 568 569 570 571 572 573 574 575 576 577 578 579 580 581 582 583 584 585 586 587 588 589 590 591 592 593 594 595 596 597 598 599 600 601 602 603 604 605 606 607 608 609 610 611 612 613 614 615 616 LIBRARY FUND - OPERATIONS 400-51990-000EMPLOYEE RECOGNITION 750 900 825 1,400 0 1,400 0 1,400 0 3.25% COLA Placeholder 400-58100-110LIBRARY WAGES (E) 196,898 194,703 211,001 224,867 100,889 201,778 (23,089) 210,140 8,3623.25% COLA Placeholder 400-58100-115LIBRARY UNEMPLOYMENT COMPENSATION (E) 0 0 0 0 1,245 2,490 2,490 0 (2,490)3.25% COLA Placeholder 400-58100-121LIBRARY FICA (E) 13,345 13,404 14,291 17,019 6,991 13,982 (3,037) 15,970 1,9883.25% COLA Placeholder 400-58100-122LIBRARY RETIREMENT (E) 9,815 10,665 11,268 7,998 6,284 12,568 4,570 9,297 (3,271)3.25% COLA Placeholder 400-58100-123LIBRARY HEALTH & DENTAL INSURANCE (E) 28,118 35,750 47,349 49,134 28,219 56,439 7,305 56,439 0 18% Increase 400-58100-124LIFE INSURANCE 0 0 503 400 330 660 260 503 (157) 400-58100-127LIBRARY HSA FUNDING (E) 11,562 9,698 9,635 10,000 6,406 12,812 2,812 12,000 (812) 400-58100-130LIBRARY EQUIPMENT (E) 2,902 3,214 858 4,500 4,202 4,500 0 4,050 (450) 400-58100-135LIBRARY ADMINISTRATION COSTS (E) 10,513 457 776 9,400 0 0 (9,400) 1,000 1,000 400-58100-150LIBRARY BLDG REPAIRS & MAINT (E) 7,851 3,340 2,916 2,000 6,571 13,143 11,143 2,000 (11,143) 400-58100-155LIBRARY BLDG SUPPLIES (E) 1,110 568 1,015 771 187 375 (396) 1,000 625 400-58100-160LIBRARY SUPPLIES (E) 4,343 5,030 3,383 3,500 2,007 3,500 0 3,500 0 400-58100-161LIBRARY POSTAGE (E) 81 82 79 125 78 125 0 125 0 400-58100-170LIBRARY BLDG GAS (E) 3,016 2,224 2,836 2,700 2,898 4,000 1,300 2,744 (1,256) 400-58100-171LIBRARY BLDG ELECTRIC (E) 7,132 7,655 7,858 7,127 3,702 7,127 0 7,443 316 400-58100-173LIBRARY BLDG WATER & SEWER (E) 763 512 733 810 483 810 0 705 (105) 400-58100-175JANITORIAL SERVICES (E) 6,115 8,100 7,425 8,100 4,185 8,370 270 7,503 (867) 400-58100-200LIBRARY TELEPHONE (E) 2,978 5,198 4,321 1,767 857 1,714 (53) 3,553 1,839 400-58200-000ADULT PRINT (E) 11,808 10,604 9,002 10,000 4,042 9,000 (1,000) 10,000 1,000 400-58200-100ADULT DIGITAL (E) 1,893 2,510 1,235 1,000 1,000 1,000 0 1,000 0 400-58201-000CHILDREN PRINT (E) 4,630 4,764 2,957 3,500 1,091 3,500 0 3,500 0 400-58201-100CHILDREN DIGITAL (E) 346 (58) 106 1,000 245 1,000 0 1,000 0 400-58210-000LIBRARY TRAINING & CONFERENCES (E) 1,000 1,843 2,494 2,000 0 2,000 0 2,000 0 400-58210-100TRAINING - GRANT RELATED 0 0 1,069 0 0 0 0 0 0 400-58220-000LIBRARY MILEAGE EXPENSE (E) 215 458 373 400 400 400 0 400 0 400-58230-000PROGRAMS FOR CHILDREN & ADULTS (E) 3,495 2,524 3,810 3,000 1,290 3,000 0 3,000 0 400-58232-000LIBRARY CRAFTS (E) 602 674 596 500 271 500 0 500 0 400-58240-000LIBRARY MEDIA (E) 2,339 2,005 2,140 3,500 1,302 3,500 0 3,500 0 400-58280-000LIBRARY PERIODICALS (E) 2,495 1,984 2,266 2,200 1,993 2,200 0 1,900 (300) 400-58310-000IT/LICENSES/CONTRACTED SERVICE 13,966 12,463 12,721 13,450 10,835 13,450 0 13,822 372 LIBRARY FUND - REVENUES: 352,388 367,547 380,755 355,034 218,233 362,640 7,606 369,175 6,535 LIBRARY FUND - EXPENDITURES: 350,082 341,271 365,841 392,168 198,005 385,343 (6,825) 379,994 (5,349) LIBRARY FUND OPERATIONS - TOTAL: 2,306 26,276 14,914 (37,134) 20,229 (22,703) 14,431 (10,819) 11,884 LIBRARY FUND - DONATIONS 410-58200-101BOOKS, BOARD COMMITTED (E) 152 0 0 200 0 0 (200) 200 200 410-58200-102BOOKS, DONOR DESIGNATED (E) 908 180 445 100 267 534 434 100 (434) 410-58240-101MEDIA, DONOR DESIGNATED (E) 366 0 0 200 0 0 (200) 200 200 410-58250-000LIBRARY CHAPIN EXPENDITURES (E) 3,830 3,955 3,543 4,000 509 2,500 (1,500) 4,000 1,500 410-58255-000LIB FRIENDS EXPENDITURE (E) 4,541 3,398 4,717 4,000 10,250 14,138 10,138 4,000 (10,138) 410-58320-000CAPITAL, BOARD DESIGNATED 0 0 25 0 0 0 0 0 0 410-58330-000DONOR DESIGNATED EXPENDITURES (E) 4,980 1,787 2,770 4,450 872 1,743 (2,707) 4,400 2,657 410-58340-000BOARD COMMITTED EXPENDITURES (E) 4,098 8,120 4,378 2,600 6,262 12,523 9,923 2,600 (9,923) LIBRARY FUND MISC - REVENUES: 23,496 11,857 19,708 52,284 5,094 52,319 35 26,319 (25,965) LIBRARY FUND MISC - EXPENDITURES: 18,876 17,440 15,878 15,550 18,159 31,438 15,888 15,500 (15,938) LIBRARY FUND DONATIONS - TOTAL: 4,620 (5,583) 3,830 36,734 (13,065) 20,881 (15,853) 10,819 (10,027) FIREWORKS FUND 415-52320-165FIREWORKS EXPENDITURE (E) 25,697 25,686 25,697 25,000 29,100 30,000 5,000 30,000 0 FIREWORKS FUND - REVENUES: 28,439 30,923 27,615 29,580 28,640 30,000 420 30,000 0 FIREWORKS FUND - EXPENDITURES: 25,697 25,686 25,697 25,000 29,100 30,000 5,000 30,000 0 FIREWORKS FUND - TOTAL: 2,742 5,237 1,917 4,580 (460) 0 (4,580) 0 0 TID #1 FUND 420-52320-165TIF #1 EXPENDITURE (E) 0 0 10,000 0 0 (10,000) 0 0 TID #1 - REVENUES: NA NA NA 12,500 0 0 (12,500) 171,128 0 TID #1 - EXPENDITURES: NA NA NA 10,000 0 0 (10,000) 171,128 0 90% to Reimburse Preserve TID #1 FUND - TOTAL: NA NA NA 2,500 0 0 (2,500) 0 0 Page 12 of 12 Page 19 of 21 Williams Bay 2027 Budget Time-line 8/28/2026 Date Meeting Times: Budget Items 7/21/2026 Department Heads Meeting #1 - Call for Draft Departmental Budgets by August 6, 2026 8/15/2026 State of Wisconsin - Net New Construction amount published 8/17/2026 Finance & Personnel 9:00 AM FP Meeting Set budget review schedule FP Meeting review of initial draft Budgets FP Meeting Set budget salary increase parameters 2027 CIP Projects and Borrowings 8/17/2025 (week of) Department Heads Meetings #3 - Final Draft Budget & CIP. Net New Construction to set allowable levy limits Village Code Deadline - September 15th 08/31/2026 (week of) Committee Budgets and CIP Reviews 9/2/2026 Water & Sewer 9:00 AM Water & Sewer 9/2/2026 Streets & Highways 9:30 AM Public Works 9/2/2026 Parks and Lakefront 10:00 AM Recreation, Parks 9/2/2026 Protective Services 10:30 AM Fire, Rescue, Dive, Police 9/14/2026 (week of) Finance & Personnel Individual Departments Meeting 9/14/2026 (Mon) Finance & Personnel 9:00 AM CIP and Debt Service (Baird and Village Engineer) : Water & Sewer and Public Works 11:00 AM Lakefront, Parks, Recreation 9/15/2026 (Tues) Finance & Personnel 9:00 AM Fire, Rescue, Dive : Police : Library 11:00 AM General Administration 9/21/2026 (Week of) Finance & Personnel 09:00 AM to 11:00 AM Draft Budget Review (revenues and expenses) 9/30/2026 State of Wisconsin - State Aid $ published 10/01/2026 (Thrs) Finance & Personnel 9:00 AM to 11:00 AM Draft Budgets Review 2027 Salaries and Wages Commitment of Fund Balance 2027 Levy Limit 10/05/2026 (Mon) Finance & Personnel - Presentation to Village Board F&P Presentation of Draft Budget & Draft Appropriations Village Code Deadline - October 28th Resolution to the Village Board 10/26/2026 (Mon) Village Staff - publish public hearing notice 11/16/2026 (Mon) Village Board Public Hearing Budget Presentation Resolution Adopting Budget and Tax Levy *Tax Bills mailed by 12/1 *Public Hearing Notice - publish by Nov 4 for VB 11/16 Public Hearing Page 20 of 21 VILLAGE OF WILLIAMS BAY CAPITAL IMPROVEMENT PLAN 2026-2031 ALL PROJECTS 2026 2027 2028 2029 2030 2031 Total EST. BEGINNING FUND BALANCE FUNDING SOURCES FUTURE GO LEVY SUPPORTED 869,457$ 478,000$ 1,070,000$ 2,235,000$ 2,495,000$ 1,306,000$ 8,453,457$ FUTURE WATER PROCEEDS 1,250,000$ 671,500$ 1,500,000$ 1,100,000 $ 5,317,000$ 9,838,500$ FUTURE SEWER PROCEEDS 311,000 $ 600,000$ 851,000 $ 2,175,000$ 3,937,000$ LRIP SUPPORTED 700,000 $ 700,000 $ TOURISM SUPPORTED 1,000,000 $ 465,000$ 600,000$ 2,065,000 $ CW LOAN PROCEEDS - $ SW LOAN PROCEEDS -$ 2022 BOND PROCEEDS 89,983$ 89,983$ TOTAL SOURCES 2,209,440$ 2,160,500$ 4,170,000$ 2,700,000$ 5,046,000$ 8,798,000$ 25,083,940$ TOTAL SOURCES (GEN GO ONLY) 959,440$ 478,000$ 1,070,000$ 2,235,000$ 2,495,000$ 1,306,000$ 8,543,440$ USES BY CATEGORY Walworth Avenue WM 596,500$ 596,500 $ Well 2 Roof 30,000$ 30,000 $ Well 3 Roof 30,000$ 30,000 $ Building Tuckpointing 15,000$ 15,000 $ Elementary School Area Water Improvements 1,500,000$ 1,500,000 $ Loch Vista Water Main 1,100,000$ 1,100,000 $ Non Participating Funds - W Geneva St Water 4,100,000$ 4,100,000$ Geneva Street - STH 67 Water 617,000$ 617,000$ Geneva Street WM Replacement 600,000$ 600,000$ Gravity Sewer Replacement 1,250,000$ 1,250,000 $ Walworth Avenue Sewer Repairs 311,000$ 311,000 $ Elementary School Area Sewer Improvements 600,000$ 600,000 $ Harris Road FM In Geneva St 851,000$ 851,000$ Non Participating Funds - W Geneva St Sewer 1,480,000$ 1,480,000$ W. Geneva Sewer Laterails (2031) 695,000$ 695,000$ Bank Building Purchase and Repairs 475,000$ Increase from $450K to $475K 475,000 $ DPW Plow Truck 300,000$ 300,000 $ Main and Emergency Entries 125,000$ 125,000 $ Squad Car 90,000$ 95,000$ 95,000 $ 280,000 $ Mower 32,000$ 32,000 $ Utility Vehicle 30,000$ 30,000 $ Pine Tree Removal/Replacement 30,000$ 30,000 $ Library Carpet & Flooring 17,000$ 17,000 $ Document Scanning 15,000$ 15,000 $ PW Furnance Replacement 12,000$ 12,000 $ Library Bathroom Updates 6,000$ 6,000 $ Mobile Speed Board Signs 5,440$ 5,440 $ Geneva St./Cedar Point Dr. 2,400,000$ 2,400,000 $ Edgewater Park Playground Improvements 150,000$ 150,000$ DPW truck 45,000$ 45,000 $ Lions Park Batting Cage Replacement 35,000$ 35,000$ Elementary School Area Street Improvements 900,000$ 900,000 $ Lions Park Playground Expansion 200,000$ 200,000 $ Chipper 50,000$ 50,000 $ Geneva Street Bridge 40,000$ 40,000 $ Library Exterior Painting 20,000$ 20,000 $ Lions Park Concessions 15,000$ 15,000 $ Parking Lot Improvements 10,000$ 10,000 $ Library Breaker Panel 10,000$ 10,000 $ Fire Station Renovations 2,000,000$ 2,000,000 $ Landscaping Upgrades 25,000$ 25,000 $ Squad Vests 10,000$ 10,000 $ Non Participating Funds - W Geneva St General 1,306,000$ 1,306,000$ Lions Park Combo Baseball/Softball Field -$ Removal of Theatre Rd Baseball Field -$ Pollinator Plots & Theatre Rd -$ Theatre Rd Tennis Court Lights -$ HVAC Upgrades | Lions Field House -$ Hard Surface Parking @ Theatre -$ Theater Road Pathway 1,000,000$ 1,000,000 $ Lions Park Walking Path 65,000$ 65,000 $ East Beach Improvements 200,000$ 200,000 $ Beachhouse Rehabilitation 200,000$ 200,000 $ Boat Launch Parking Lot/Turn Around 600,000$ 600,000$ Walworth Ave Road 700,000$ 700,000$ LRIP TOTAL USES 2,209,440$ 2,160,500$ 4,170,000$ 2,700,000$ 5,046,000$ 8,798,000$ 25,083,940$ TOTAL USES GEN GO ONLY (THRU 28)959,440$ 478,000$ 1,070,000$ 2,235,000$ 2,495,000$ 1,306,000$ 2,507,440$ EST. ENDING FUND BALANCE -$ - $ - $ - $ - $ - $ TOURISMWATER PROJECTSSEWERGENERAL OBLIGATION PROJECTS Page 21 of 21