Finance Committee Meeting 09 23 2026 — Agenda Packet

Office of Clerk/Treasurer W240 N3065 Pewaukee Road Pewaukee WI 53072 Phone: 262-691-0770 FINANCE COMMITTEE MEETING NOTICE AND AGENDA Wednesday, September 23, 2026 10:00 AM Pewaukee City Hall Common Council Chambers W240N3065 Pewaukee Road, Pewaukee, WI 1. Call to Order and Pledge of Allegiance 2. New Business 2.1 Discussion and Possible Recommendations Regarding the Proposed 2027 Budget 2.2 Discussion and Possible Action to Establish a Procedure to Pay Partnering Communities their Portion of Ambulance Revenue 3. Adjournment Kelly Tarczewski Clerk/Treasurer September 18, 2026 NOTICE It is possible that members of other governmental bodies of the municipality may be in attendance to gather information that may form a quorum. At the above stated meeting, no action will be taken by any governmental body other than the governmental body specifically referred to above in this notice. Any person who has a qualifying disability under the Americans with Disabilities Act that requires the meeting or materials at the meeting to be in an accessible format must contact the Clerk/Treasurer, Kelly Tarczewski, at (262) 691-0770 three business days prior to the meeting so that arrangements may be made to accommodate your request. Page 1 of 48 Page 2 of 48 Page 3 of 48 Pewaukee Public Library 2027 Budget Approved August 2026 Budget Actual Actual Budget Budget Actual % 2025 2025 2025 2026 2027 +/- Change 110 Library Salaries 688,000 669,802 -18,198 318,080 708,590 739,921 31,331 4.42% 110 Compensation Study Adjustment 2.5% 0 0 0 0 0 20,000 20,000 100.00% 130 Benefits 223,435 200,052 -23,383 109,906 220,186 224,060 3,875 1.76% Social Security (6.2%) 42,650 37,567 -5,083 20,657 43,932 48,072 1,282 9.42% Medicare (1.45%) 9,975 8,786 -1,189 4,831 10,275 11,243 300 9.42% Retirement (WRS 7.2%) 36,502 33,829 -2,673 18,886 38,242 41,471 1,740 8.44% Dental 1,865 1,652 -213 949 1,571 1,571 -294 0.03% Disability 3,964 3,718 -246 1,921 3,621 3,621 -343 0.00% Health 127,511 113,532 -13,979 62,209 121,770 117,308 -5,741 -3.66% Life Insurance 968 968 0 453 775 775 -193 0.00% Materials Budget 137,570 139,124 1,554 67,693 139,000 135,263 -3,737 -2.69% 140 Subscriptions 7,000 6,387 -613 1,647 7,000 7,000 0 0.00% 141 Print Materials 80,500 76,066 -4,434 34,097 80,500 79,000 -1,500 0.00% 142 Non-Print Materials 14,700 12,537 -2,163 7,304 14,700 13,000 -1,700 0.00% 312 Digital Materials 24,107 35,311 11,204 22,590 26,537 26,000 -537 10.08% 450 Bridges Grants (E- Materials) 3,263 3,263 0 03 , 2 6 3 3 , 2 6 3 0 0.00% 500 Friends : Explore Passes/Library of Things 8,000 5,560 -2,440 2,055 7,000 7,000 0 0.00% 143 Technology 45,548 47,420 1,872 37,649 45,526 48,045 2,519 5.53% CAFÉ - ILS System 25,366 25,366 0 25,252 25,252 24,771 -481 -1.90% Computer Equipment & Installation 9,000 11,061 2,061 6,060 9,000 9,000 0 0.00% Taylor Computing - Managed Services 4,244 3,922 -322 2,057 4,160 4,160 0 0.00% Website Maintenance 00 0 00 2 , 0 0 0 2,000 #DIV/0! Software Licenses 3,280 3,554 274 1,342 2,700 3,700 1,000 37.04% Envisionware Software & Maintenance 2,458 2,317 -141 2,938 3,214 3,214 0 0.00% T-1 Line: Wisnet 1,200 1,200 0 01 , 2 0 0 1 , 2 0 0 0 0.00% 144 Mileage, Supplies, Other Expenditures 14,045 13,025 -1,020 5,776 13,600 13,600 0 0.00% Rhyme Copier Maintenance Contract 1,400 1,752 352 1,235 1,400 2,000 600 42.86% Postage/Shipping/Freight 1,145 194 -951 1 200 200 0 0.00% Office Supplies 4,000 5,090 1,090 1,695 3,500 5,000 1,500 42.86% RFID Tags 1,500 936 -564 03 , 0 0 0 1 , 4 0 0 -1,600 -53.33% Processing/Repair Supplie 6,000 5,052 -948 2,844 5,500 5,000 -500 -9.09% 146 Staff Development 3,000 2,511 -489 1,703 3,000 3,000 0 0.00% Conference Attendance 1,500 45 -1,455 1,344 1,500 1,500 0 0.00% Prof. Memberships 750 754 4 183 750 750 00 . 0 0 % Staff Development Days 350 1,097 747 177 350 350 00 . 0 0 % New Hire 150 305 155 0 150 150 0 0.00% Mileage 250 310 60 0 250 250 0 0.00% 150 Prof. Services 45,936 37,989 -7,947 34,931 47,015 47,340 325 0.69% Auditing Services 6,350 5,401 -949 6,500 6,673 6,750 77 1.15% Fiscal Agent Services 19,086 19,086 0 9,543 19,086 19,086 0 0.00% Insurance: Liability/Crime 6,800 0 -6,800 3,447 6,006 5,603 -403 -6.71% Insurance: Property 12,700 13,502 802 14,797 14,397 14,800 403 2.80% Insurance: Worker's Comp 1,000 0 -1,000 644 853 1,101 248 29.07% OPERATIONS BUDGET EXPENDITURES June 30, 2026 Actual Page 4 of 48 Pewaukee Public Library 2027 Budget Approved August 2026 Budget Actual Actual Budget Budget Actual % 2025 2025 2025 2026 2027 +/- Change 160 Library Annual Municipal Fees 3,782 5,080 1,298 0 2,200 5,080 2,880 130.91% Utility - Water, Sewer Stormwater, Fire Prot. Publ Fire Prot 2,095 2,830 735 1,142 2,200 2,830 630 28.64% Fire and EMS 1,687 2,250 563 00 2 , 2 5 0 2,250 #DIV/0! 310 Building Maintenance 93,332 103,021 9,689 54,638 92,813 102,405 9,592 10.33% Carpet/Window Cleaning 3,400 1,735 -1,665 03 , 4 0 0 3 , 4 0 0 0 0.00% Cleaning Services (Contract) 33,385 33,464 79 19,878 34,076 34,076 0 0.00% Cleaning/Building Supplies 4,000 1,990 -2,010 1,264 4,000 2,000 -2,000 -50.00% Elevator: Maintenance 1,977 8,189 6,212 01 , 6 4 0 1 , 6 4 0 00 . 0 0 % Fire Suppression System: Maintenance 4561 6,662 2,101 355 1,775 1,775 0 0.00% Fire Monitoring 1400 1,608 208 1,688 1,700 1,700 0 0.00% General: Maintenance & Repair 12,000 13,559 1,559 13,700 12,000 22,000 10,000 83.33% HVAC Maintenance 7,756 6,064 -1,692 2,330 4,700 6,064 1,364 29.02% Lawn Care 17,678 19,071 1,393 7,238 18,523 19,071 548 2.96% Snow Plowing 7,175 10,679 3,504 8,186 10,999 10,679 -320 -2.91% 311 Utilities 52,930 52,448 -482 25,164 53,034 52,448 -586 -1.10% Electric 39,279 36,881 -2,398 16,453 39,843 36,881 -2,962 -7.43% Gas 6,681 8,558 1,877 5,621 6,769 8,558 1,789 26.43% Telephone 6,970 7,009 39 3,090 6,422 7,009 587 9.14% 313 Programs 5,000 4,724 -276 2,541 5,000 5,000 0 0.00% Programming - Adult 2,000 1,548 -452 1,178 2,000 2,000 0 0.00% Programming - Children's 2,500 2,237 -263 831 2,250 2,250 0 0.00% Programming - Young Adult 500 938 438 532 750 750 0 0.00% 400 Legal 4,000 3,373 -627 960 4,000 4,000 0 0.00% 450 Grants 4,000 11,085 7,085 745 3,500 3,500 0 0.00% Bridges Non Competitive Grant (Non-materials) 4,000 3,500 -500 3,500 3,500 0 0.00% Bridges Competative Grant 05 , 0 0 0 5,000 0 0 #DIV/0! Bridges -Adult Programming Grant 0 450 450 500 0 0 #DIV/0! Delta Grant 0 232 232 226 0 0 #DIV/0! Greaker MKE Foundation 500 500 0 #DIV/0! Bridges - Midwest Pano Grant 01 , 4 0 3 1,403 0 0 #DIV/0! OPERATIONS BUDGET EXPENDITURES June 30, 2026 Actual Page 5 of 48 Pewaukee Public Library 2027 Budget Approved August 2026 Budget Actual Actual Budget Budget Actual % 2025 2025 2025 2026 2027 +/- Change 500 Donations 0 16,879 16,879 5,077 0 0 0 #DIV/0! 000 Library Outlay (Fund Balance) 25,000 27,291 2,291 0 39,000 0 -39,000 -100.00% Purchase 2 new copy machines 0 00 0 #DIV/0! Security Gates 0 00 0 #DIV/0! LED Light Upgrade 10,000 7,244 -2,756 00 0# D I V / 0 ! Security Camera Replacement 15,000 20,047 5,047 00 0 #DIV/0! Carpet Replacement 0 14,000 0 -14,000 100.00% Website Upgrade 15,000 0 -15,000 -100.00% Compensation Study 10,000 0 -10,000 -100.00% TOTAL OPERATIONS BUDGET EXPENDITURES 1,345,578 1,333,824 -11,754 664,864 1,376,464 1,403,662 27,199 1.98% OPERATIONS BUDGET EXPENDITURES June 30, 2026 Actual Page 6 of 48 Pewaukee Public Library 2027 Budget Approved August 2026 Budget Actual Actual Budget Budget Actual % 2025 2025 2025 2026 2027 +/- Change 43790 County Lib Aids 114,563 114,563 0 69,645 134,368 138,674 4,306 3.20% Waukesha County 110,349 110,349 0 64,456 129,179 135,263 6,084 4.71% Prairie Lakes 13 13 0 268 268 98 -170 -63.37% Jefferson Co. 3,235 3,235 0 3,401 3,401 1,922 -1,479 -43.49% Dodge Co. 245 245 0 383 383 601 218 57.00% Ozaukee Co. 30 30 0 00 0 0 #DIV/0! Washington Co. 691 691 0 1,137 1,137 790 -347 -30.55% 46710 Library Fines 8,681 9,684 1,003 5,012 8,075 9,684 1,609 19.93% 48110 Interest Income 9,769 11,593 1,824 4,291 6,214 11,593 5,379 86.57% CDs 8,567 6,011 2,651 2,503 6,011 3,508 140.17% North Shore Interest 0 363 62 1,148 363 1,148 #DIV/0! LGIP Interest 1,202 5,219 1,577 2,563 5,219 1,361 113.23% 48500-000 Donations 8,000 28,511 20,511 13,654 7,000 7,000 0 0.00% 48500-100 Misc. Revenues 8,251 7,058 -1,193 1,840 15,645 7,058 -8,587 -54.89% 48500-200 Grants 7,263 13,916 6,653 3,998 7,263 6,763 -500 -6.88% 48440-300 Copies & Room Rentals 0 4,090 4,090 4,460 0 4,090 4,090 #DIV/0! 49300-000 Fund Balance Applied 57,211 12,470 -44,741 0 39,000 0 -39,000 -100.00% Revenue Sub Total 156,527 189,415 32,888 102,899 217,565 184,862 -32,703 -15.03% Total Contribution Subtotal 1,189,051 1,144,409 -44,643 561,964 1,158,899 1,218,800 59,901 5.17% 49000-000 City Contribution MIN. 869,867 869,867 0 519,439 879,446 885,609 6,163 0.70% 49000-000 City Above the MIN. 0 0 0 0 11,020 45,152 34,132 309.72% Total City Contribution 869,867 869,867 0 519,439 890,466 930,761 40,295 4.53% 49001-000 Village Contribution MIN. 262,153 262,153 0 156,586 262,477 264,373 1,896 0.72% 49001-000 Village Above the MIN 0 0 0 0 5,956 23,666 17,710 297.35% Total Village Contribution 262,153 262,153 0 156,586 268,433 288,039 19,606 7.30% SUB TOTAL 1,288,547 1,321,435 32,888 778,924 1,376,464 1,403,662 27,198 1.98% OPERATIONS BUDGET REVENUES June 30, 2026 Actual Page 7 of 48 Pewaukee Public Library 2027 Budget Approved August 2026 Budget Actual Actual Budget Budget Actual % 2025 2025 2025 2026 2027 +/- Change 200-00-57140-000-000 0 6,957 6,957 1,831 190,000 0 -190,000 -100.00% Water Softener 06 , 9 5 7 6,957 00 0 0# D I V / 0 ! Flat Roof Replacement 00 0 0 130,000 0 -130,000 -100.00% HVAC Control Replacement 0 0 1,831 60,000 0 -60,000 -100.00% TOTAL CAPITAL BUDGET EXPENDITURES 0 6,957 6,957 1,831 190,000 0 -190,000 -100.00% Budget Actual Actual Budget Budget Actual % 2025 2025 2025 2026 2027 +/- Change City Contribution Water Softener 01 , 3 9 1 1,391 00 0 0 #DIV/0! City Contribution Roof 00 0 0 26,000 0 -26,000 -100.00% City Contribution HVAC Controls 0 0 366 12,000 0 -12,000 -100.00% Total City Contribution 01 , 3 9 1 1,391 366 38,000 0 -38,000 -100.00% Village Contribution Water Softener 05 , 5 6 6 5,566 00 0 #DIV/0! Village Contribution Roof 00 0 0 104,000 0 -104,000 -100.00% Village Contribution HVAC Controls 00 0 1,465 48,000 0 -48,000 -100.00% Total Village Contribution 0 1,465 152,000 0 -152,000 -100.00% 200-00-57140-000-000 0 8,348 8,348 1,831 190,000 0 -190,000 -100.00% CAPITAL BUDGET EXPENDITURES June 30, 2026 Actual CAPITAL BUDGET REVENUES June 30, 2026 Actual Page 8 of 48 WĞǁĂƵŬĞĞWƵďůŝĐ>ŝďƌĂƌLJϱzĞĂƌĂƉŝƚĂůWƌŽũĞĐƚƐWůĂŶƉƉƌŽǀĞĚƵŐƵƐƚϮϬϮϲ /ŶƚĞƌŝŽƌͬdžƚĞƌŝŽƌ /dD^Z/Wd/KE dKd>K^d dKZW> YƵŽƚĞWƌŽǀŝĚĞĚďLJ YƵŽƚĞ zĞĂƌ ϮϬϮϳ h'd ϮϬϮϴ h'd ϮϬϮϵ h'd ϮϬϯϬ h'd ϮϬϯϭ h'd džƚĞƌŝŽƌ WĂƌŬŝŶŐůŽƚͲďůĂĐŬƚŽƉĂŶĚĐƵƌď ƌĞƉůĂĐĞŵĞŶƚ ΨϭϳϬ͕ϬϬϬ͘ϬϬ W>DWĂǀŝŶŐĂŶĚ ŽŶĐƌĞƚĞ ϮϬϮϲ y /ŶƚĞƌŝŽƌ hZĞƉůĂĐĞŵĞŶƚ;ŝƌŽŽůĞĚ ŽŶĚĞŶƐŝŶŐhŶŝƚͿ͘ZĞƉůĂĐĞŵĞŶƚŽĨĐŚŝůůĞƌ ŵŽĚƵůĞĂŝƌĐŽŶĚŝƚŝŽŶĞƌǁŝƚŚĐŽŝůŵŽĚƵůĞ ĂŝƌŚĂŶĚůŝŶŐƵŶŝƚ ΨϭϱϬ͕ϬϬϬ͘ϬϬ :Θ,,ĞĂƚŝŶŐ ϮϬϮϲ y /ŶƚĞƌŝŽƌ ,ŽƚtĂƚĞƌ^LJƐƚĞŵǁŝƚŚ,ŝŐŚĨĨŝĐŝĞŶĐLJ ŽŝůĞƌƐĂŶĚWƵŵƉƐ Ψϴϱ͕ϬϬϬ͘ϬϬ :Θ,,ĞĂƚŝŶŐ ϮϬϮϲ y dŽƚĂů ΨϰϬϱ͕ϬϬϬ͘ϬϬ Page 9 of 48 City of Pewaukee Historical Tax Rate Comparison Budget Years 2027 Budget 2026 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Assessed Value (in millions) From Rhette 5,011.365 5,011.365 3,824.021 3,824.093 3,746.252 3,668.733 2,959.251 2,921.125 2,882.927 2,849.308 2,788.058 2,714.451 2,668.253 Tax Levy 13,122,100$ 13,122,100 12,995,892 12,171,799 11,584,272 11,287,472 10,331,629 9,928,842 9,788,617 9,445,830 9,085,486 8,620,305 8,294,351 8,159,363 Tax Rate per $1,000 of Assessed Value 1.0% $2.618 $2.593 $3.183 $3.029 $3.013 $2.816 $3.355 $3.351 $3.276 $3.189 $3.092 $3.056 $3.058 % Change vs Prior Year -19% Dollar Increase (Decrease) over Prior Year $0.025 ($0.590) $0.154 $0.016 $0.197 ($0.539) $0.004 $0.075 $0.088 $0.097 $0.034 ($0.002) $0.045 Increase (Decrease) on $250k Assessment 6.25$ (147.50)$ 38.50 $ 4.00 $ 49.25 $ (134.75)$ 1.00 $ 18.74 $ 21.95 $ 24.17 $ 8.47 $ (0.59) $ 11.19 $ 1.04% levy increase Historical Tax Levys 2027 Property Tax Components Budget 2026 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 General Operations 10,622,100 9,174,000 8,637,224 9,651,890 9,411,152 8,492,105 9,207,573 7,897,815 7,585,830 6,972,986 6,123,597 6,069,073 5,704,363 Debt Service 1,500,000 2,979,202 3,084,575 1,447,382 1,791,320 1,754,524 636,269 930,802 1,000,000 1,100,000 1,081,708 1,200,000 1,100,000 Road Projects 0 307,690 0 400,000 400,000 300,000 200,000 200,000 200,000 Capital Equipment 1,000,000 500,000 450,000 450,000 50,000 50,000 50,000 525,000 425,000 677,500 1,200,000 810,278 1,140,000 Cemetery 0 35,000 0 35,000 35,000 35,000 35,000 35,000 35,000 35,000 15,000 15,000 15,000 Tax Levy 13,122,100 12,995,892 12,171,799 11,584,272 11,287,472 10,331,629 9,928,842 9,788,617 9,445,830 9,085,486 8,620,305 8,294,351 8,159,363 Page 1 Page 10 of 48 City of Pewaukee General Fund Summary 2027 Budget Vs 2026 Budget 2024 Actual 2025 Actual 2026 Pd 06 2026 Projected 2026 Budget 2027 Budget Amount % Revenues Taxes 10,394,162 9,380,428 9,512,963 10,169,797 10,080,120 11,517,720 1,437,600 14.3% Intergovernmental 2,089,911 2,793,696 1,014,770 2,638,339 2,471,988 2,734,389 262,401 10.6% Licenses & Permits 1,010,198 1,088,184 637,505 1,027,620 1,121,650 1,069,675 (51,975) -4.6% Fines Fortfeitures & Penalties 296,922 540,693 422,097 625,000 500,000 575,000 75,000 15.0% Public Charges For Services 2,580,577 3,084,180 2,461,110 2,992,396 2,814,519 2,875,719 61,200 2.2% Intergovernmental Charges for Services 3,227,430 5,153,877 2,782,770 5,466,548 5,587,363 5,628,386 41,023 0.7% Interest Revenue 2,052,653 1,177,773 385,315 802,400 1,250,000 801,000 (449,000) -35.9% Miscellaneous 222,578 139,767 93,411 169,843 134,700 138,200 3,500 -5.1% Total Revenues 21,874,431 23,358,597 17,309,941 23,891,943 23,960,340 25,340,089 1,379,749 5.8% Expenditures General Government Mayor 12,826 12,792 5,993 12,757 12,792 12,757 (35) -0.3% Commmon Council 58,441 57,834 33,033 58,032 58,634 58,748 114 0.2% Boards, Commissions & Committees 4,728 10,231 6,429 7,367 8,242 10,218 1,976 24.0% Municipal Court 136,933 151,391 78,885 153,462 157,429 172,464 15,035 9.6% Outside Services 138,530 148,037 39,896 146,500 169,500 166,520 (2,980) -1.8% Administrator 161,220 152,614 96,213 192,449 149,294 205,997 56,703 38.0% Clerk/Treasurer 481,485 542,918 223,462 523,322 560,247 546,979 (13,268) -2.4% Employee Services 319,721 246,834 157,913 335,925 336,280 322,876 (13,404) -4.0% Elections 57,166 26,328 18,331 91,073 86,511 82,914 (3,597) -4.2% Information Technology 494,195 478,806 322,871 554,244 646,057 705,488 59,431 9.2% Assessor 326,934 393,424 178,474 326,884 374,953 390,999 16,046 4.3% City Hall 239,503 357,919 138,182 360,128 311,059 365,993 54,934 17.7% Insurance 202,403 98,429 167,803 226,160 211,600 180,185 (31,415) -14.8% Unclassified 8,890 1,391 55,812 62,395 100,000 100,000 - 0.0% Total General Government 2,642,975 2,678,948 1,523,295 3,050,698 3,182,598 3,322,138 139,540 4.4% Public Safety Police Services 3,536,800 3,780,339 1,654,975 3,947,109 3,951,562 4,246,127 294,565 7.5% Fire Admin 985,285 888,208 392,572 812,119 1,692,789 1,861,187 168,398 9.9% Fire Protective Services 6,283,600 8,067,636 3,686,816 7,591,244 7,573,075 7,689,143 116,068 1.5% Building Services (Bldg Inspection) 510,877 461,288 229,531 481,698 431,113 684,843 253,730 58.9% Total Public Safety 11,316,561 13,197,470 5,963,895 12,832,170 13,648,539 14,481,300 832,761 6.1% Public Works Highway Administration 1,723,188 1,890,001 815,506 2,048,807 1,829,335 1,940,425 111,090 6.1% Engineering 288,785 582,780 272,495 514,097 558,425 627,966 69,541 12.5% Refuse Collection and Recycling 1,126,371 1,128,469 504,282 1,229,399 1,233,100 1,287,905 54,805 4.4% Refuse Collection and Recycling 578,539 298,258 373,645 418,975 390,400 358,900 (31,500) -8.1% Total Public Works 3,716,883 3,899,509 1,965,927 4,211,278 4,011,260 4,215,196 203,936 5.1% Culture and Recreation Joint Library 896,675 797,378 519,439 890,466 890,466 930,761 40,295 4.5% Parks 663,326 765,819 320,413 785,666 808,870 861,935 53,065 6.6% Recreation Program 843,023 885,636 327,107 852,625 1,038,271 1,004,781 (33,490) -3.2% Boat Ramp 1,700 56 - 6,200 6,200 6,200 - 0.0% Culture & Recreation 10,000 10,000 - 10,000 10,000 - (10,000) -100.0% Planning & Community Development 165,017 185,841 86,173 197,202 249,497 228,443 (21,054) -8.4% Total Culture and Recreation 2,579,742 2,644,730 1,253,132 2,742,159 3,003,304 3,032,121 28,817 1.0% Total Expenditures 20,256,161 22,420,657 10,706,249 22,836,304 23,845,701 25,050,755 1,205,054 5.1% Page 11 of 48 Vs 2026 Budget 2024 Actual 2025 Actual 2026 Pd 06 2026 Projected 2026 Budget 2027 Budget Amount % Other Financing Sources Tranfers From Other Funds 30,000 40,000 - 40,000 40,000 40,000 - 0.0% Other Financing Uses Transfer To Other Funds 841,509 1,146,152 2,491,000 2,491,000 2,491,000 780,000 (1,711,000) -68.7% Net Other Financing Sources and Uses (811,509) (1,106,152) (2,491,000) (2,451,000) (2,451,000) (740,000) 1,711,000 68.7% Change in Fund Balance 806,761 (168,212) 4,112,693 (1,395,361) (2,336,361) (450,666) 1,711,000 68.7% Starting Fund Blance 7,674,066 8, 480,827 8,312,615 8,312,615 8,312,615 6,917,254 Ending Fund Balance 8,480, 827 8,312,615 6,917,254 5,976,254 6,466,588 Fund Balance as % of Revenues 39% 36% 29% 25% 26% 0.39 0.36 Required Balance 25% 5,468,608 5,839,649 4,327,485 5,972,986 5,990,085 6,335,022 131,565.49 Required Balance 20% 4,374,886 4,671,719 3,461,988 4,778,389 4,792,068 5,068,018 Budgeted Beg B 8,814,348 1,398,569.94 Page 12 of 48 City of Pewaukee General Fund Revenue Summary 2027 Budget Vs 2026 Budget 2024 Actual 2025 Actual 2026 Pd 06 2026 Projected 2026 Budget 2027 Budget Amount % Taxes General Tax Levy 9,651,890 8,637,224 9,174,000 9,174,000 9,174,000 10,622,100 1,448,100 14% Omitted Taxes - - - - - - - 0% Other 145 1,146 11,215 13,159 120 5,120 5,000 98% Public Accomodation Tax 310,597 311,468 143,031 270,000 270,000 270,000 - 0% Tax Equivalent on Water Utility 431,530 430,589 - 500,000 500,000 500,000 - 0% Taxes from Exempt Organization - - 184,718 212,638 136,000 120,500 (15,500) -13% Taxes Total 10,394,162 9,380,428 9,512,963 10,169,797 10,080,120 11,517,720 1,437,600 12% Intergovernmental Federal Grants - - - - - - Other State Grants & Aids 1,169,154 1,195,964 15,362 1,207,357 1,192,092 1,315,849 123,757 9% MFG PP Tax Aid 150,106 394,148 394,148 394,148 244,174 394,148 149,974 38% State Video 43,992 43,992 - 43,992 43,992 43,992 - 0% Exempt Computer Aids 64,400 64,400 - 64,400 64,400 64,400 - 0% State Fire Dues 178,411 150,878 196,442 196,442 184,000 184,000 - 0% State Trasportation Aids 483,847 710,988 408,818 732,000 732,330 732,000 (330) 0% State Shared Revenues - 221,846 - - - - - 0% County Recycling Aids - - - - - - - 0% Lake Patrol DNR Water Safety Aids - 11,480 - - 11,000 - (11,000) 0% Intergovernmental Total 2,089,911 2,793,696 1,014,770 2,638,339 2,471,988 2,734,389 262,401 10% Licenses & Permits Alcohol, Enterainment, & Dog License 23,946 32,533 53,198 53,587 29,150 27,175 (1,975) -7% Cable TV & Video 80,333 72,974 32,673 62,000 60,000 60,000 - 0% Building/Elec/Plumb/Erosion/Sign/Fir 898,719 973,777 547,984 905,033 1,022,500 974,500 (48,000) -5% Plan/Zone/Appeals Hearings 7,200 8,900 3,650 7,000 10,000 8,000 (2,000) -25% Licenses & Permits Total 1,010,198 1,088,184 637,505 1,027,620 1,121,650 1,069,675 (51,975) -5% Fines Fortfeit & PenaltieCourt Penalties & Lake Patrol Fines 296,922 540,693 422,097 625,000 500,000 575,000 75,000 13% Deposits Forfeited - - - - - - - 0% Fines Fortfeit & Penalties Total 296,922 540,693 422,097 625,000 500,000 575,000 75,000 13% Public Charges For ServAdministrative Charges 12,791 24,839 12,889 20,160 19,410 17,960 (1,450) -8% Plat and CSM Review Fees 9,470 15,160 5,410 10,500 7,600 8,000 400 5% Outside Eng/Legal Fees Reimbursed 56,306 129,568 159,772 198,600 63,750 124,000 60,250 49% Boat Launch Fees 4,611 6,385 2,224 7,000 5,000 7,000 2,000 29% Ambulance Runs 675,159 938,000 407,793 745,000 712,000 745,000 33,000 4% Private Fire Prot. Plan Review Fees 14,450 16,125 8,275 11,600 11,600 11,600 - 0% Recycling Revenues 4,571 15,654 2,659 3,500 4,000 4,000 - 0% Park Reservation Fees 74,804 136,549 123,564 160,000 130,000 130,000 - 0% Recreation Programs/Field Trips 598,907 635,213 553,044 628,675 639,500 606,500 (33,000) -5% Park Field Usage & Concession-Not S 26,659 21,659 - 21,659 21,659 21,659 - 0% Garbage Collection 1,102,848 1,145,028 1,185,480 1,185,702 1,200,000 1,200,000 - 0% Public Charges For Services Total 1,477,729 1,939,152 1,275,630 1,806,694 1,614,519 1,675,719 61,200 0 Intergovernmental Cha Admin Services for W&S Utility - - - - - - - Contracted Fire Services 2,714,433 4,684,532 2,543,721 5,022,548 5,118,363 5,159,386 41,023 1% Shared Park & Recreation Programs 269,145 277,165 171,243 319,000 319,000 319,000 - 0% Contracted Building Inspection 243,852 192,180 67,806 125,000 150,000 150,000 - 0% Intergovernmental Charges for Services Total 3,227,430 5,153,877 2,782,770 5,466,548 5,587,363 5,628,386 41,023 1% Interest Revenue Interest on Investments 2,049,704 1,177,433 385,003 800,000 1,250,000 1,000,000 (250,000) -25% Interest on A/R & Delq PP Taxes 2,948 340 312 2,400 - 1,000 1,000 100% Interest Revenue Total 2,052,653 1,177,773 385,315 802,400 1,250,000 1,001,000 (249,000) -25% Miscellaneous Rent - Utility Division 36,000 36,000 - 36,000 36,000 36,000 - 0% Rent - US Cellular 14,835 18,045 7,070 16,800 15,700 15,700 - 0% Rent - Trinity Academy 48,000 48,000 24,000 48,000 48,000 48,000 - 0% Insurance Recovery 2,527 8,957 8,293 8,293 - - - 0% Gifts & Donations 650 3,390 - 250 1,000 - (1,000) 0% Miscellaneous Revenues 120,566 25,375 54,047 60,500 34,000 38,500 4,500 12% Miscellaneous Total 222,578 139,767 93,411 169,843 134,700 138,200 3,500 3% Page 13 of 48 2024 Actual 2025 Actual 2026 Pd 06 2026 Projected 2026 Budget 2027 Budget Amount % General Fund Operating Revenues Total 21,874,431 23,358,597 17,309,941 23,891,943 23,960,340 25,540,089 1,579,749 6% Trans from Other Funds Trans from Other Funds 30,000 40,000 - 40,000 40,000 40,000 - 0% Trans from Other Funds Total 30,000 40,000 - 40,000 40,000 40,000 - 0% General Fund Revenues & Other Sources Total 21,904,431 23,398,597 17,309,941 23,931,943 24,000,340 25,580,089 1,579,749 6% Page 14 of 48 City of Pewaukee General Fund Expenditure Summary 2027 Budget Vs 2026 Budget 2024 Actual 2025 Actual 2026 Pd 06 2026 Budget 2027 Budget Amount % Mayor Wages 10,558 10,529 4,933 10,500 10,500 - 0% Benefits 2,269 2,263 1,060 2,292 2,257 (35) -2% Mayor Total 12,826 12,792 5,993 12,792 12,757 (35) 0% Commmon Council Wages 39,964 39,107 18,321 39,000 39,000 - 0% Benefits 8,252 8,173 3,829 8,151 8,148 (3) 0% Training/Conferences/Memberships 10,225 10,553 10,882 11,483 11,600 117 1% Commmon Council Total 58,441 57,834 33,033 58,634 58,748 114 0% Boards, Commissions & Committees Fire Commission - 43 - 1,131 931 (200) -18% Public Works Committee 237 323 172 775 775 - 0% Board of Review 3,950 9,994 5,999 4,517 6,517 2,000 44% Board of Appeals 541 (129) 258 1,819 1,995 176 10% Boards, Commissions & Committees Total 4,728 10,231 6,429 8,242 10,218 1,976 24% Municipal Court Wages 102,701 118,413 65,886 122,589 118,889 (3,700) -3% Benefits 29,913 29,259 9,490 29,540 47,625 18,085 61% Training/Conferences/Memberships 2,341 2,830 1,360 2,800 2,200 (600) -21% Supplies & Equipment 1,827 890 2,149 2,500 3,250 750 30% Prisoner Housing 151 - - - 500 500 0% 0% Municipal Court Total 136,933 151,391 78,885 157,429 172,464 15,035 10% Outside Services General Affairs Attorney 40,945 52,474 17,130 60,000 50,000 (10,000) -17% Audit and Accounting 58,139 60,198 8,167 70,000 72,000 2,000 3% Investment Expense 29,586 28,689 14,599 30,000 35,020 5,020 17% Other Professional Services 9,860 6,677 - 9,500 9,500 - 0% Other Professional Services 9,860 6,677 - 9,500 9,500 - 0% Outside Services Total 148,390 154,714 39,896 179,000 176,020 (2,980) -2% Administrator Wages 142,021 131,868 83,270 127,903 175,000 47,097 37% Benefits 18,814 19,559 12,656 20,131 27,137 7,006 35% Supplies & Equipment 285 663 151 610 1,660 1,050 172% Training/Conferences/Memberships 100 524 135 650 2,200 1,550 238% Administrator Total 161,220 152,614 96,213 149,294 205,997 56,703 38% Clerk/Treasurer Wages 204,167 182,681 84,691 236,162 236,590 428 0% Benefits 118,708 98,541 37,841 124,351 118,805 (5,546) -4% Other Professional Services 142,400 238,579 94,506 161,000 165,000 4,000 2% Supplies & Equipment 13,298 15,590 4,848 25,350 15,000 (10,350) -41% Conferences/Memberships/Dues 1,121 3,633 1,163 7,384 7,584 200 3% Notices & Publications 1,790 3,895 413 6,000 4,000 (2,000) -33% Clerk/Treasurer Total 481,485 542,918 223,462 560,247 546,979 (13,268) -2% Employee Services Wages 183,711 141,095 89,212 175,500 153,950 (21,550) -12% Benefits 60,285 36,489 20,722 60,580 61,926 1,346 2% Attorney Fees 4,277 11,883 17,031 15,000 20,000 5,000 33% Training/Conferences/Memberships 49,030 37,081 19,956 47,700 49,500 1,800 4% Employee Wellness Program 9,850 5,718 3,147 15,000 15,000 - 0% Supplies & Equipment 12,568 14,568 7,845 22,500 22,500 - 0% Employee Services Total 319,721 246,834 157,913 336,280 322,876 (13,404) -4% Elections Wages 38,728 17,485 11,372 65,500 67,000 1,500 2% Benefits 2,355 1,009 712 5,011 4,514 (497) -10% Supplies & Equipment 14,744 7,229 6,126 14,500 10,500 (4,000) -28% Page 15 of 48 2024 Actual 2025 Actual 2026 Pd 06 2026 Budget 2027 Budget Amount % Attorney Fees 877 369 - 1,000 600 (400) -40% Notices & Publications 462 236 121 500 300 (200) -40% Elections Total 57,166 26,328 18,331 86,511 82,914 (3,597) -4% Information Technology Wages 105,194 110,512 54,078 115,201 120,961 5,760 5% Benefits 32,634 30,966 13,294 30,356 31,577 1,221 4% Supplies & Equipment 353,970 337,327 255,498 499,500 551,950 52,450 11% Training/Conferences/Memberships 2,398 - - 1,000 1,000 - 0% Information Technology Total 494,195 478,806 322,871 646,057 705,488 59,431 9% Assessor Wages 241,269 254,605 123,080 263,586 274,910 11,324 4% Benefits 62,747 77,835 33,479 77,067 79,939 2,872 4% Attorney Fees 5,883 8,007 1,647 7,000 10,000 3,000 43% WI Mfg Chgs 9,557 - 11,842 10,000 12,000 2,000 20% Contract for Services 5,652 37,500 - - - - 0% Supplies & Equipment 1,255 8,549 1,031 8,800 7,200 (1,600) -18% Training/Conferences/Memberships 571 6,928 7,394 8,500 6,950 (1,550) -18% Assessor Total 326,934 393,424 178,474 374,953 390,999 16,046 4% City Hall Wages 22,599 22,226 8,189 17,000 17,430 430 3% Benefits 1,222 1,154 510 2,300 2,333 33 1% Data Processing 32,752 78,927 13,556 53,000 60,000 7,000 13% Utilities 70,006 68,640 34,155 89,407 89,730 323 0% Bldg & Grounds Maint 94,122 160,391 72,963 115,000 175,000 60,000 52% Supplies & Equipment 18,801 26,580 8,808 34,352 21,500 (12,852) -37% City Hall Total 239,503 357,919 138,182 311,059 365,993 54,934 18% Unclassified Delinq PP & Rescinded Taxes 8,890 - - - - 0% Contingency Appropriation - 1,391 55,812 100,000 100,000 - 0% Unclassified Total 8,890 1,391 55,812 100,000 100,000 - 0% Insurance Insurance Consultant 9,444 6,544 2,571 15,000 15,000 - 0% Officials Bond - - - - 4,500 4,500 0% Workers Compensation 85,958 (22,081) 63,324 74,000 40,685 (33,315) -45% Property and Liability - - - - - - 0% Insurance Total 95,402 (15,537) 65,894 89,000 60,185 (28,815) -32% Police Services Wages 13,836 36,618 28,325 8,700 62,360 53,660 617% Benefits (9,197) 17,362 9,317 1,904 22,051 20,147 1058% Attorney Fees 30,925 46,451 12,247 42,000 45,000 3,000 7% Contract for Lake Patrol 19,144 19,144 - 30,098 31,000 902 3% Contract for Services 3,466,978 3,640,137 1,588,620 3,837,710 4,054,566 216,856 6% Community Service Program 7,631 7,743 4,890 18,000 18,000 - 0% Training/Conferences/Memberships - 400 - 500 500 - 0% Supplies & Equipment 7,483 12,484 11,576 12,650 12,650 - 0% Police Services Total 3,536,800 3,780,339 1,654,975 3,951,562 4,246,127 294,565 7% Fire Admin Wages 363,437 314,458 151,277 841,400 1,001,377 159,977 19% Benefits 279,305 150,781 56,790 330,889 359,810 28,921 9% Attorney Fees 12,463 7,018 2,069 10,000 10,000 - 0% Contract for Services 128,144 172,723 81,474 190,000 215,000 25,000 13% Utilities 66,648 99,775 44,679 133,000 96,000 (37,000) -28% Supplies, Equipment, Grounds Maint 131,642 139,128 54,062 175,500 171,000 (4,500) -3% Training/Conferences/Memberships 3,646 4,325 2,221 12,000 8,000 (4,000) -33% Fire Admin Total 985,285 888,208 392,572 1,692,789 1,861,187 168,398 10% Fire Protective Services Wages 3,962,663 5,122,962 2,422,914 4,782,486 4,856,217 73,731 2% Benefits 1,754,127 2,170,166 915,062 1,888,165 1,992,818 104,653 6% Supplies & Equipment 450,777 453,675 219,001 640,000 595,000 (45,000) -7% Conferences/Memberships/Dues 10,373 89,053 26,222 75,000 75,000 - 0% Liability & Workers Comp 105,660 231,780 103,617 187,424 170,109 (17,315) -9% Fire Protective Services Total 6,283,600 8,067,636 3,686,816 7,573,075 7,689,143 116,068 2% Page 16 of 48 2024 Actual 2025 Actual 2026 Pd 06 2026 Budget 2027 Budget Amount % Building Services (Bldg InspecWages 280,543 285,275 151,417 256,613 459,252 202,639 79% Benefits 193,346 104,767 56,432 98,850 136,341 37,491 38% Attorney Fees - 467 - 3,000 5,000 2,000 67% Contract for Services 21,266 49,030 13,518 35,000 45,000 10,000 29% Supplies & Equipment 14,705 17,779 6,622 31,950 33,750 1,800 6% Training/Conferences/Memberships 1,017 3,971 1,542 5,700 5,500 (200) -4% Building Services (Bldg Inspection) Total 510,877 461,288 229,531 431,113 684,843 253,730 59% Highway Administration Wages 667,047 648,681 404,382 743,320 687,100 (56,220) -8% Benefits 408,372 526,811 206,511 354,165 427,658 73,493 21% Utilities 30,080 36,354 18,670 46,100 46,167 67 0% Supplies & Equipment 249,564 339,123 89,680 285,450 339,700 54,250 19% Building & Ground Maint 21,664 22,020 5,685 25,400 15,400 (10,000) -39% Training/Conferences/Memberships 226 2,160 2,989 3,500 3,500 - 0% Sand & Salt 194,903 204,336 16,107 225,000 225,000 - 0% Road Signs & Repairs 138,492 97,695 59,844 132,400 182,400 50,000 38% Highway Administration Total 1,710,348 1,877,180 803,869 1,815,335 1,926,925 111,590 6% Engineering Wages 190,239 333,416 141,061 346,660 398,160 51,500 15% Benefits 7,795 46,453 35,288 117,965 132,106 14,141 12% Outside Engineering 66,131 170,562 88,262 60,000 60,000 - 0% Supplies & Equipment 22,653 29,126 5,683 28,300 29,200 900 3% Training/Conferences/Memberships 1,967 3,224 2,201 5,500 8,500 3,000 55% Engineering Total 288,785 582,780 272,495 558,425 627,966 69,541 12% Refuse Collection and Recycl Garbage Cololection 1,041,745 1,074,340 487,164 1,150,000 1,200,000 50,000 4% Wages 8,935 8,841 3,949 11,000 16,405 5,405 49% Benefits 683 676 302 900 900 - 0% Hauling Recyclables 73,955 43,808 12,866 70,000 70,000 - 0% Supplies & Equipment 1,053 805 - 1,200 600 (600) -50% Refuse Collection and Recycling Total 1,126,371 1,128,469 504,282 1,233,100 1,287,905 54,805 4% Environmental Management Lake Management 526,445 270,000 283,500 284,000 292,500 8,500 3% HAWS Contracted Services 13,599 6,900 6,900 6,900 6,900 - 0% Deer Control 21,000 7,685 7,275 25,500 10,500 (15,000) -59% Forestry 17,495 13,673 75,970 74,000 49,000 (25,000) -34% Environmental Management Total 578,539 298,258 373,645 390,400 358,900 (31,500) -8% - 0% Joint Library Joint Library 896,675 797,378 519,439 890,466 930,761 40,295 5% Joint Library Total 896,675 797,378 519,439 890,466 - (890,466) -100% Parks Wages 317,322 364,634 165,514 370,450 387,685 17,235 5% Benefits 129,959 162,116 62,332 151,320 156,800 5,480 4% Attorney Fees 4,754 7,836 3,071 500 750 250 50% Supplies & Equipment 160,756 156,501 49,151 185,800 195,600 9,800 5% Utilities 49,381 73,495 38,661 99,300 118,600 19,300 19% Training/Conferences/Memberships 1,155 1,237 1,685 1,500 2,500 1,000 67% Parks Total 663,326 765,819 320,413 808,870 1,792,696 983,826 122% Recreation Program Wages 465,593 479,345 188,795 599,221 611,617 12,396 2% Benefits 142,629 126,936 48,623 136,750 135,015 (1,735) -1% Contract for Services 67,026 77,668 19,709 85,000 80,000 (5,000) -6% Supplies & Equipment 148,424 164,556 57,700 182,500 156,150 (26,350) -14% Training/Conferences/Memberships 3,010 6,291 3,720 9,500 10,500 1,000 11% Liability & Workers Comp 16,342 30,839 8,562 25,300 10,000 (15,300) -60% Other - - - - 1,500 1,500 0% Recreation Program Total 843,023 885,636 327,107 1,038,271 1,003,281 (34,990) -3% Boat Ramp Boat Ramp 1,700 56 - 6,200 - (6,200) -100% Boat Ramp Total 1,700 56 - 6,200 - (6,200) -100% Page 17 of 48 2024 Actual 2025 Actual 2026 Pd 06 2026 Budget 2027 Budget Amount % Culture & Recreation Fireworks 10,000 10,000 - 10,000 - (10,000) -100% Culture & Recreation Total 10,000 10,000 - 10,000 - (10,000) -100% Planning & Community Devel Wages 93,381 97,816 47,616 47,416 108,489 61,073 129% Benefits 46,991 47,429 19,085 19,085 47,954 28,869 151% Attorney Fees 6,582 9,038 6,706 3,294 10,000 6,706 204% Other Professional Services 12,701 24,464 10,515 39,485 50,000 10,515 27% Training/Conferences/Memberships 782 1,220 1,759 241 6,000 5,759 2389% Supplies & Equipment 1,178 743 220 280 1,000 720 257% Notices & Publications 3,403 5,130 271 1,229 5,000 3,771 307% Planning & Community Development Total 165,017 185,841 86,173 111,030 228,443 117,413 106% Transfers Transfers Out 841,509 1,146,152 2,491,000 2,491,000 780,000 (1,711,000) -69% Transfers Total 841,509 1,146,152 2,491,000 2,491,000 780,000 (1,711,000) -69% Total General Fund Expenditures and Other Uses 20,987,690 23,446,699 13,083,703 26,071,134 25,700,555 (370,578) -1% Page 18 of 48 City of Pewaukee General Fund Revenue Detail 2027 Budget GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 Projected 2026 Budget 2027 Budget Comments Taxes 100-00000-41110 GENERAL TAX LEVY 9,651,890 8,637,224 9,174,000 9,174,000 9,174,000 10,622,100 - 100-00000-41150 MANAGED FOREST LAND TAXES 5 183 - - - - - 100-00000-41180 DELINQUENT PERS PROPERTY TAX COLL 0 903 - - - - - 100-00000-41190 TAX LEVY OVERRUN - - - - - - - 100-00000-41220 SALES TAX DISCOUNT 140 60 - 60 120 120 - 100-00000-41900 AG USE CONVERSION PENALTIES - - 11,215 13,099 - 5,000 - 100-00000-41210 PUBLIC ACCOMMODATION TAX REVENUE 310,597 311,468 143,031 270,000 270,000 270,000 - 100-00000-41310 TAX EQUIVALENT - WATER UTILITY 431,530 430,589 - 500,000 500,000 500,000 - 100-00000-41320 TAXES FROM EXEMPT ORGANIZATIONS - - 184,718 212,638 136,000 120,500 - Total Taxes 10,394,162 9,380,428 9,512,963 10,169,797 10,080,120 11,517,720 100-00000-46420 GARBAGE COLLECTION 1,102,848 1,145,028 1,185,480 1,185,702 1,200,000 1,200,000 - Total Special Charges 1,102,848 1,145,028 1,185,480 1,185,702 1,200,000 1,200,000 Intergovernmental 100-00000-43610 STATE FIRE AIDS - 221,846 - - - - - 100-00000-43412 STATE MANUFACTURING PERSONAL PROPERTY T 150,106 394,148 394,148 394,148 244,174 394,148 - 100-00000-43413 STATE VIDEO AIDS 43,992 43,992 - 43,992 43,992 43,992 - 100-00000-43415 EXEMPT COMPUTER AIDS 64,400 64,400 - 64,400 64,400 64,400 - 100-00000-43420 STATE FIRE DUES 178,411 150,878 196,442 196,442 184,000 184,000 - 100-00000-43530 STATE TRANSPORTATION AIDS 483,847 710,988 408,818 732,000 732,330 732,000 - 100-00000-43410 STATE SHARED REVENUES 1,169,147 1,194,610 5 1,192,000 1,192,092 1,179,000 CITY WILL BE NOTIFIED BY STATE BEGINNING OF SEPT. AUGUST ESTIMATE 100-00000-43529 STATE TANK INSPECTION FEES - - - - - - - 100-00000-43620 AIDS IN LIEU OF TAXES 8 16 15,357 15,357 - - - 100-00000-43630 STATE VOTING EQUIPMENT REIMBURSEMENT - - - - - - - 100-00000-43650 FOREST CROPLAND/MANAGED FOREST LAND - - - - - - - 100-00000-43700 OTHER STATE GRANTS - 1,338 - - - - - 100-00000-43900 VILLAGE LAKE PATROL WATER SAFETY AIDS - 11,480 - - 11,000 - TO Be paid by village Total Intergovernmental 2,089,911 2,793,696 1,014,770 2,638,339 2,471,988 2,597,540 Licenses & Permits 100-00000-44110 ALCOHOL LICENSES 13,240 14,247 44,412 44,412 14,000 13,000 - 100-00000-44120 OPERATOR LICENSES 7,160 7,555 6,165 7,500 7,000 7,500 - 100-00000-44121 CIGARETTE LICENSES 500 500 300 300 500 300 - 100-00000-44122 OUTDOOR ENTERTAINMENT PERMIT - - - - - - - 100-00000-44123 AMUSEMENT LICENSES 980 1,010 1,000 1,000 1,000 1,000 - 100-00000-44124 LODGING LICENSES 200 375 300 375 250 375 - 100-00000-44200 DOG LICENSES 1,866 8,845 1,021 - 6,400 5,000 - 100-00000-44300 BUILDING PERMITS 370,219 348,112 205,246 400,000 450,000 400,000 - 100-00000-44301 ELECTRICAL PERMITS 128,196 140,221 42,477 100,000 130,000 115,000 - 100-00000-44302 PLUMBING PERMITS 84,368 106,722 44,544 80,000 100,000 100,000 - 100-00000-44303 HVAC PERMITS 55,322 126,757 37,462 80,000 80,000 100,000 - 100-00000-44306 EROSION PERMITS 40,832 30,723 6,021 20,000 40,000 40,000 - 100-00000-44307 PERMITS - 100 - - - - - 100-00000-44310 SIGN PERMITS 5,309 7,012 3,342 6,000 5,000 5,000 - 100-00000-44311 STATE CODE STAMPS 1,677 1,548 300 1,000 2,500 2,500 - 100-00000-44312 STREET OPENING PERMITS 6,450 7,700 14,025 17,000 5,000 10,000 - 100-00000-44317 OUTSIDE BUILDING PLAN REVIEW 7,686 7,583 2,802 8,000 6,000 6,000 - 100-00000-44320 FIRE INSP COMMERICAL BLDGS 188,405 184,424 185,483 185,483 200,000 190,000 - 100-00000-44901 OTHER PERMITS 5,320 3,370 1,690 4,350 1,000 3,000 - 100-00000-44902 SPECIAL EVENT PERMIT 4,935 3,680 2,223 3,200 3,000 3,000 - 100-00000-44125 CABLE TV FRANCHISE 80,333 72,974 32,673 62,000 60,000 60,000 - 100-00000-44400 PLAN/ZONE APPEALS HEARING 7,200 8,900 3,650 7,000 10,000 8,000 - 100-00000-47390 BUILDING CODE ENFORCEMENT - 5,825 2,370 - - - - Total Licenses & Permits 1,010,198 1,088,184 637,505 1,027,620 1,121,650 1,069,675 Fines Fortfeitures & Penalties 100-00000-45110 COURT PENALTIES 296,922 540,693 422,097 625,000 500,000 550,000 100-00000-45130 LAKE PATROL CITATIONS - - - - - - Page 19 of 48 GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 Projected 2026 Budget 2027 Budget Comments 100-00000-45190 ANIMAL FINES - - - - - - 100-00000-45320 DEPOSITS FORFEITED - - - - - - Total Fines Fortfeitures & Penalties 296,922 540,693 422,097 625,000 500,000 550,000 Public Charges For Services 100-00000-46160 ADMINISTRATIVE CHARGES 2,545 9,015 6,001 8,800 6,000 7,000 - 100-00000-46170 EXEMPT PROPERTY FILING FEE 550 - 600 600 400 - - 100-00000-46180 PUBLICATION FEES 1,173 7,191 734 1,000 3,000 1,000 - 100-00000-46181 HOUSE NUMBERS 1,200 935 280 800 1,000 1,000 - 100-00000-46183 COPY CHARGES 5 148 2 - 50 - - 100-00000-46191 SPECIAL ASSESSMENT LETTERS 8,125 7,550 4,300 7,000 7,000 7,000 - 100-00000-46311 HIGHWAY SERVICES - - - - - - - 100-00000-46321 STREET LIGHT REIMBURSEMENT (808) 0 973 1,960 1,960 1,960 - 100-00000-46440 WEED CUTTING - - - - - - - 100-00000-46850 ECONOMIC DEVELOPMENT - TIF - - - - - - - 100-00000-46184 PLAT & CSM REVIEW FEES 2,070 8,560 510 2,000 2,000 2,000 - 100-00000-46185 SITE REVIEW FEES 6,500 6,100 3,900 7,000 5,000 5,000 - 100-00000-46186 ZONING CONFORMATION LETTER FEE 900 500 1,000 1,500 600 1,000 - 100-00000-46187 OUTSIDE ENGINEER FEES REIMB 44,149 120,302 156,026 190,000 60,000 120,000 - 100-00000-46188 LEGAL FEES REIMBURSED 12,062 8,381 1,616 2,500 3,500 3,500 - 100-00000-46189 IN-HOUSE ENGINEER SERVICES REIMBURSED 95 886 2,129 6,100 250 500 - 100-00000-46195 BOAT LAUNCH FEES 4,611 6,385 2,224 7,000 5,000 7,000 - 100-00000-46225 FIRE RUNS ON FED/STATE ROADS - - - - - - - 100-00000-46230 AMBULANCE RUNS 675,159 938,000 407,793 745,000 712,000 745,000 - 100-00000-46240 PRIVATE FIRE PROTECTION PLAN REVIEW FEE 14,450 16,125 8,275 11,600 11,600 11,600 - 100-00000-46270 FIRE/AMBO SPECIAL EVENT CHARGES - - - - - - - 100-00000-46435 RECYCLING REVENUES 4,571 15,654 2,659 3,500 4,000 4,000 - 100-00000-46720 PARK RESERVATION FEES 74,804 136,549 123,564 160,000 130,000 130,000 - 100-00000-46721 PARK RECREATION PROGRAMS 491,351 531,543 470,964 526,000 540,000 526,000 - 100-00000-46722 PARK RECREATION FIELD TRIPS 84,351 63,630 44,468 45,000 63,000 45,500 - 100-00000-46723 PARK OUTSIDE CHARGES - CLUB USE FEES (5,445) 8,675 6,965 6,965 7,500 7,000 - 100-00000-46726 PARK EQUIPMENT USAGE 10,128 4,905 1,567 12,000 12,000 11,000 - 100-00000-46727 WPRA TICKET SALES 6,154 4,797 363 5,010 4,500 4,500 - 100-00000-46728 PARK/REC COMMUNITY DONATIONS 12,281 21,663 28,667 33,500 12,500 12,500 - 100-00000-46729 PARK REIMBURSEMENTS/RESTITUTION/MISC 87 - 50 200 - - - 100-55300-46718 SPONSORSHIPS - - - - - 20,000 100-00000-46800 PARK NON-SHARED DONATIONS 26,659 21,659 - 21,659 21,659 21,659 - Total Public Charges For Services 1,477,729 1,939,152 1,275,630 1,806,694 1,614,519 1,695,719 Intergovernmental Charges for Services 100-00000-47323 CONTRACTED FIRE SERVICES 2,219,639 2,470,032 1,607,822 2,766,548 2,802,363 2,845,841 - 100-00000-47326 CONTRACTED FIRE SERVICES LISBON 494,794 2,214,500 935,898 2,256,000 2,316,000 2,313,545 - 100-00000-47370 SHARED PARK & RECREATION PROGRAMS 269,145 277,165 171,243 319,000 319,000 319,000 - 100-00000-47375 VILLAGE REIMBURSEMENTS 5,006 - - - - - - 100-00000-47380 CONTRACTED BUILDING INSPECTION 238,846 192,180 67,806 125,000 150,000 150,000 - 100-00000-47320 ADMINISTRATION SERVICES FOR W&S UTILITY - - - - - - - Total Intergovernmental Charges for Services 3,227,430 5,153,877 2,782,770 5,466,548 5,587,363 5,628,386 Interest Revenue 100-00000-48100 INTEREST ON INVESTMENTS 1,443,457 636,984 251,041 600,000 850,000 600,000 - 100-00000-48105 INTEREST ON INVESTMENTS-EHLERS 606,247 540,450 133,962 200,000 400,000 200,000 - 100-00000-48107 INTEREST - AMERICAN RESCUE PLAN 0 - - - - - - 100-00000-48110 INTEREST ON DELINQUENT PP TAXES 2,936 202 (141) - - - - 100-00000-48120 INTEREST ON ACCOUNTS RECEIVABLE 12 138 453 2,400 - 1,000 - Total Interest Revenue 2,052,653 1,177,773 385,315 802,400 1,250,000 801,000 Miscellaneous 100-00000-48200 RENT - UTILITY DIVISION 36,000 36,000 - 36,000 36,000 36,000 WILL THIS REMAIN THE SAME? GREEN RD FS GIVEN TO W/S OR RENT? 100-00000-48210 RENT - US CELL 14,835 18,045 7,070 16,800 15,700 15,700 - 100-00000-48220 RENT - TRINITY ACADEMY 48,000 48,000 24,000 48,000 48,000 48,000 - 100-00000-48430 HIGHWAY INSURANCE RECOVERY 2,527 8,957 8,293 8,293 - - - 100-00000-48440 GENERAL INSURANCE RECOVERY - - - - - - - 100-00000-48450 PARK INSURANCE RECOVERY - - - - - - - 100-00000-48460 FIRE/RESCUE INSURANCE RECOVERY - - - - - - - 100-00000-48500 GIFTS & DONATIONS - - - - - - - 100-00000-48503 DONATIONS - POLICE COMMUNITY SERVICE PR O 400 2,000 - - 500 - - 100-00000-48504 PROGRAM FEES - POLICE COMMUNITY SERVICE - 390 - - - - - 100-00000-48508 FIRE DONATIONS 250 1,000 - 250 500 - - Page 20 of 48 GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 Projected 2026 Budget 2027 Budget Comments 100-00000-48800 RECOVERY OF DELINQUENT PERSONAL PROPER T (2,413) - - - - - - 100-00000-48900 MISCELLANEOUS REVENUES 109,412 8,798 38,457 43,000 20,000 25,000 - 100-00000-48908 MISCECLLANEOUS REVENUE (PARKS) 486 186 - - - - - 100-00000-48910 INSURANCE DIVIDEND REVENUE 8,769 11,157 10,237 10,500 8,000 8,000 - 100-00000-48920 CREDIT CARD REBATE 4,312 5,235 5,354 7,000 6,000 5,500 - 100-00000-49110 PROCEEDS OF LONG TERM DEBT - - - - - - - 100-55200-46719 PARK BANNER & SCOREBOARD REVENUE - - - - - - - 100-55200-48900 Other Revenues - - - - - - - Total Miscellaneous 222,578 139,767 93,411 169,843 134,700 138,200 Total Revenues 21,874,431 23,358,597 17,309,941 23,891,943 23,960,340 25,198,240 Trans from Other Funds 100-00000-49225 TRANSFER FROM TOURISM FUND 30,000 40,000 - 40,000 40,000 40,000 - 100-00000-49230 TRANSFER FROM DEBT SERVICE - - - - - - - Total Trans from Other Funds 30,000 40,000 - 40,000 40,000 40,000 Net Revenues & Other Sources 21,904,431 23,398,597 17,309,941 23,931,943 24,000,340 25,238,240 Page 21 of 48 General Fund Expenditure Detail 2027 Budget GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 Projected 2026 Bud get 2027 Bud get Favorable/ (Unfavorable) % Change Favorable/ (Unfavorable) Mayor 100-51100-51100 MAYOR - WAGES 10,558 10,529 4,933 10,500 10,500 10,500 - 0% - 100-51100-51300 MAYOR - SOCIAL SECURITY 911 909 426 907 942 907 35 4% - 100-51100-51400 MAYOR - AUTO ALLOWANCE 1,357 1,354 634 1,350 1,350 1,350 - 0% - Total Mayor 12,826 12,792 5,993 12,757 12,792 12,757 35 0% - - - Commmon Council - 100-51110-51100 COUNCIL - WAGES 39,964 39,107 18,321 39,000 39,000 39,000 - 0% - 100-51110-51300 COUNCIL - SOCIAL SECURITY 3,426 3,360 1,574 3,350 3,351 3,348 3 0% - 100-51110-51400 COUNCIL - AUTO ALLOWANCE 4,826 4,813 2,255 4,800 4,800 4,800 - 0% - 100-51110-53200 COUNCIL - DUES, MEMBERSHIPS & SUBSCRIPTI 9,617 10,527 10,882 10,882 10,883 11,000 (117) -1% - 100-51110-53210 COUNCIL - MEETINGS & CONVENTIONS 544 - - - 600 600 - 0% - 100-51110-53400 COUNCIL - OPERATING SUPPLIES 64 26 - - - - - 0% - Total Commmon Council 58,441 57,834 33,033 58,032 58,634 58,748 (114) 0% - - - - Boards, Commissions & Committees - 100-51121-51300 FIRE COMMISSION - SOCIAL SECURITY - 3 - 17 31 31 - 0% - 100-51121-51410 FIRE COMMISSION - COMMISSIONER FEES - 40 - 220 400 400 - 0% - 100-51121-52100 ATTORNEY'S FEES - - - - 500 500 - 0% - 100-51121-52980 FIRE COMMISSION - TRAINING - - - - 200 - 200 100% - 100-51133-51300 PUBLIC WORKS COMMITTEE - SOCIAL SECURITY 17 23 12 23 55 55 - 0% - 100-51133-51410 PUBLIC WORKS COMMITTEE - COMMITTEE FEES 220 300 160 400 720 720 - 0% - 100-51133-53400 PUBLIC WORKS COMMITTEE - OPERATING SUPPL - - - - - - - 0% - 100-51535-51300 BOARD OF REVIEW - SOCIAL SECURITY 24 50 26 52 37 37 - 0% - 100-51535-51410 BOARD OF REVIEW - MEETING FEES 320 660 395 395 480 480 - 0% - 100-51535-52100 ATTORNEY'S FEES 3,606 9,284 5,578 5,600 4,000 6,000 (2,000) -50% - 100-51535-52980 BOARD OF REVIEW - TRAINING - - - - - - - 0% - 100-56400-51280 BOARD OF APPEALS - OVERTIME - - - - - - - 0% - 100-56400-51300 BOARD OF APPEALS - SOCIAL SECURITY 5 9 11 - 24 40 (16) -67% - 100-56400-51410 BOARD OF APPEALS - MEETING FEES 60 (280) 140 360 320 480 (160) -50% - 100-56400-52100 ATTORNEY'S FEES - - - - 1,000 1,000 - 0% - 100-56400-53470 BOARD OF APPEALS - NOTICES & PUBLICATION 476 142 108 300 475 475 - 0% - Total Boards, Commissions & Committees 4,728 10,231 6,429 7,367 8,242 10,218 (1,976) -24% - - - - Administrator - 100-51410-51100 ADMINISTRATOR - WAGES 123,670 128,195 83,270 166,541 127,903 175,000 (47,097) -37% - 100-51410-51300 ADMINISTRATOR - SOCIAL SECURITY 9,475 9,810 6,289 12,579 9,785 13,388 (3,603) -37% - 100-51410-51310 ADMINISTRATOR - HEALTH INSURANCE 18,351 3,673 - - - - - 0% - 100-51410-51320 ADMINISTRATOR - DENTAL INSURANCE 361 393 174 349 452 425 27 6% - 100-51410-51330 ADMINISTRATOR - OPTICAL INSURANCE 127 150 58 115 160 138 22 14% - 100-51410-51340 ADMINISTRATOR - LIFE INSURANCE 118 92 41 81 140 164 (24) -17% - 100-51410-51350 ADMINISTRATOR - DISABILITY INSURANCE 333 333 167 333 385 334 51 13% - 100-51410-51360 ADMINISTRATOR - PENSION 8,400 8,781 5,928 11,856 9,209 12,688 (3,479) -38% - 100-51410-52260 ADMINISTRATOR - TELEPHONE & CELL 265 448 151 460 460 460 - 0% - 100-51410-53200 ADMINISTRATOR - DUES, MEMBERSHIPS & SUBS 100 100 135 135 150 1,200 (1,050) -700% - 100-51410-53210 ADMINISTRATOR - MEETINGS & CONVENTIONS - 424 - - 500 1,000 (500) -100% - 100-51410-53300 ADMINISTRATOR - MILEAGE - - - - 25 600 (575) -2300% - 100-51410-53400 ADMINISTRATOR - OPERATING SUPPLIES 20 215 - - 125 600 (475) -380% - 100-51410-53950 ADMINISTRATOR - NEW EQUIPMENT - - - - - - - 0% - Total Administrator 161,220 152,614 96,213 192,449 149,294 205,997 (56,703) -38% - - - - Insurance - 100-51930-52150 INSURANCE CONSULTANT 9,444 6,544 2,571 6,200 15,000 15,000 - 0% - 100-51930-55100 OFFICALS BOND - - - - - 4,500 (4,500) 0% - 100-51930-55110 WORKER'S COMPENSATION 85,958 (22,081) 63,324 97,360 74,000 40,685 33,315 45% - 100-51930-55120 PROPERTY & LIABILITY 107,001 113,966 101,908 122,600 122,600 120,000 2,600 2% - Total Insurance 202,403 98,429 167,803 226,160 211,600 180,185 31,415 15% - - - Outside Services - 100-51300-52100 ATTORNEY'S FEES 40,945 52,474 17,130 35,000 60,000 50,000 10,000 17% - 100-51510-52120 AUDIT SERVICES 58,139 60,198 8,167 70,000 70,000 72,000 (2,000) -3% - 100-51510-52140 INVESTMENT EXPENSE - EHLERS 29,586 28,689 14,599 34,000 30,000 35,020 (5,020) -17% - 100-51510-52150 INVESTMENT EXPENSE - - - - - - - 0% - 100-51510-52190 OTHER PROFESSIONAL SERVICES 8,360 5,177 - 6,000 8,000 8,000 - 0% - 100-51980-52150 WEIGHTS & MEASURES 1,500 1,500 - 1,500 1,500 1,500 - 0% - Total Outside Services 138,530 148,037 39,896 146,500 169,500 166,520 2,980 2% - - 0% - - Unclassified - 100-51910-57400 DELINQUENT PERSONAL PROPERTY TAXES - - - - - - - 100-51910-57410 RESCINDED TAXES 8,890 - - - - - (1,350) -13% - 100-51980-59910 CONTINGENCY APPROPRIATION - 1,391 55,812 62,395 100,000 100,000 (1,350) -13% - 100-52500-53400 COVID 19 VIRUS - OPERATING SUPPLIES - - - - - - (1,350) -13% - Total Unclassified 8,890 1,391 55,812 62,395 100,000 100,000 (1,350) -13% - - - Municipal Court - 100-51200-51100 COURT - WAGES 16,680 16,634 10,275 16,589 16,589 16,589 - 0% - 100-51200-51200 SALARIES 86,021 101,778 55,611 111,223 106,000 102,000 4,000 4% - 100-51200-51280 COURT - OVERTIME - - - - - - - 0% - 100-51200-51300 COURT - SOCIAL SECURITY 8,316 8,618 5,146 10,293 9,371 9,399 (28) 0% - 100-51200-51310 COURT - HEALTH INSURANCE 14,417 12,981 1,480 2,960 11,541 29,452 (17,911) -155% - 100-51200-51320 COURT - DENTAL INSURANCE 361 393 33 66 452 452 - 0% - 100-51200-51330 COURT - OPTICAL INSURANCE 67 79 54 107 84 213 (129) -154% - 100-51200-51340 COURT - LIFE INSURANCE 280 295 154 307 185 159 26 14% - Page 22 of 48 GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 Projected 2026 Bud get 2027 Bud get Favorable/ (Unfavorable) % Change Favorable/ (Unfavorable) 100-51200-51350 COURT - DISABILITY INSURANCE 236 246 51 103 282 244 38 13% - 100-51200-51360 COURT - PENSION 6,236 6,647 2,572 6,500 7,625 7,706 (81) -1% - 100-51200-53200 COURT - DUES, MEMBERSHIPS & SUBSCRIPTION 190 260 260 260 300 200 100 33% - 100-51200-53210 COURT - MEETINGS & CONVENTIONS 2,151 2,570 1,100 2,500 2,500 2,000 500 20% - 100-51200-53300 COURT - MILEAGE 137 220 151 200 200 150 50 25% - 100-51200-53400 COURT - OPERATING SUPPLIES 1,691 670 1,999 2,255 2,200 3,000 (800) -36% - 100-51200-53450 COURT - WITNESS FEES - - - 100 100 100 - 0% - 100-52700-52920 COURT - PRISONER HOUSING 151 - - - - 500 (500) 0% - Total Municipal Court 136,933 151,391 78,885 153,462 157,429 172,164 (14,735) -9% - - Clerk/Treasurer - 100-51420-51100 CLERK/TREASURER - WAGES 200,888 244,440 117,374 234,748 294,062 297,415 (3,353) -1% - 100-51420-51150 PART-TIME WAGES 2,220 3,975 (212) 4,000 5,000 5,000 - 0% - 100-51420-51280 CLERK/TREASURER - OVERTIME 3,926 1,294 1,042 2,085 3,000 3,000 - 0% - 100-51420-51290 WAGES CHARGED TO/FROM OTHER DEPT (2,866) (67,028) (33,514) (67,028) (65,900) (68,826) 2,926 -4% - 100-51420-51300 CLERK/TREASURER - SOCIAL SECURITY 14,823 18,034 8,478 16,957 22,500 24,142 (1,642) -7% - 100-51420-51310 CLERK/TREASURER - HEALTH INSURANCE 108,972 97,213 37,828 75,655 113,507 100,342 13,165 12% - 100-51420-51320 CLERK/TREASURER - DENTAL INSURANCE 3,357 5,026 2,211 4,421 5,405 3,766 1,639 30% - 100-51420-51330 CLERK/TREASURER - OPTICAL INSURANCE 533 766 295 589 850 569 281 33% - 100-51420-51340 CLERK/TREASURER - LIFE INSURANCE 605 620 353 706 810 706 104 13% - 100-51420-51350 CLERK/TREASURER - DISABILITY INSURANCE 786 803 455 911 1,155 1,034 121 10% - 100-51420-51360 CLERK/TREASURER - PENSION 12,801 16,182 8,274 16,547 25,124 26,307 (1,183) -5% - 100-51420-51370 UNEMPLOYMENT - - - - - - - 0% - 100-51420-51950 CLERK/TREASURER - BENEFITS CHG'D TO/FROM (23,169) (40,104) (20,052) (40,104) (45,000) (38,061) (6,939) 15% - 100-51420-52130 CLERK/TREASURER - OTHER ACCOUNTING SERVI 142,400 238,579 94,506 250,000 161,000 165,000 (4,000) -2% - 100-51420-52160 CLERK/TREASURER - BACKGROUND CHECKS/LIC 1,617 2,114 700 2,300 2,300 2,300 - 0% - 100-51420-52260 CLERK/TREASURER - TELEPHONE & CELL 265 480 224 384 384 384 - 0% - 100-51420-52430 CLERK/TREASURER - EQUIP REPAIR & MAINT 5,841 4,316 2,314 5,800 10,000 - 10,000 100% - 100-51420-52980 CLERK/TREASURER - TRAINING 210 - 82 200 3,500 3,500 - 0% - 100-51420-53200 CLERK/TREASURER - DUES, MEMBERSHIPS & SU 645 606 858 900 1,500 1,200 300 20% - 100-51420-53210 CLERK/TREASURER - MEETINGS & CONVENTIONS - 2,548 - - 2,000 2,500 (500) -25% - 100-51420-53300 CLERK/TREASURER - MILEAGE 313 536 152 250 750 700 50 7% - 100-51420-53400 CLERK/TREASURER - OPERATING SUPPLIES 5,509 8,515 1,682 8,000 8,000 8,000 - 0% - 100-51420-53410 CLERK/TREASURER - UNIFORMS 18 108 - - 300 - 300 100% - 100-51420-53470 CLERK/TREASURER - NOTICES & PUBLICATIONS 1,790 3,895 413 2,000 6,000 4,000 2,000 33% - 100-51420-53950 CLERK/TREASURER - NEW EQUIPMENT - - - 4,000 4,000 4,000 - 0% - Total Clerk/Treasurer 481,485 542,918 223,462 523,322 560,247 546,979 13,268 2% - - - Elections - 100-51440-51150 PART-TIME WAGES 33,261 14,733 10,875 65,000 59,000 64,000 (5,000) -8% - 100-51440-51250 ELECTIONS - TRAINING WAGES 1,705 - 26 2,000 2,000 - 2,000 100% - 100-51440-51290 WAGES CHARGED TO/FROM OTHER DEPT 3,762 2,752 471 4,500 4,500 3,000 1,500 33% - 100-51440-51300 ELECTIONS - SOCIAL SECURITY 2,355 1,009 712 5,470 5,011 4,514 497 10% - 100-51440-51410 ELECTIONS - BOARD OF CANVASSERS MEETING - - - - - - - 0% - 100-51440-52100 ATTORNEY'S FEES 877 369 - 200 1,000 600 400 40% - 100-51440-52430 ELECTIONS - EQUIP REPAIR & MAINT 1,839 1,903 - 1,903 2,000 2,000 - 0% - 100-51440-52980 ELECTIONS - TRAINING 149 - - - - - - 0% - 100-51440-53120 ELECTIONS - PRINTING 6,651 4,941 4,363 9,000 10,000 6,000 4,000 40% - 100-51440-53400 ELECTIONS - OPERATING SUPPLIES 6,105 385 1,763 2,500 2,500 2,500 - 0% - 100-51440-53470 ELECTIONS - NOTICES & PUBLICATIONS 462 236 121 500 500 300 200 40% - 100-51440-53950 ELECTIONS - NEW EQUIPMENT - - - - - - - 0% - Total Elections 57,166 26,328 18,331 91,073 86,511 82,914 3,597 4% - - - City Hall - 100-51600-51150 PART-TIME WAGES 15,911 15,089 6,662 13,324 17,000 17,430 (430) -3% - 100-51600-51290 WAGES CHARGED TO/FROM OTHER DEPT 6,688 7,138 1,527 3,055 - - - 0% - 100-51600-51300 CITY HALL - SOCIAL SECURITY 1,222 1,154 510 1,019 1,300 1,333 (33) -3% - 100-51600-51360 CITY HALL - PENSION - - - - 1,000 1,000 - 0% - 100-51600-51950 CITY HALL - BENEFITS CHG'D TO/FROM OTHER - - - - - - - 0% - 100-51600-52160 CITY HALL - DATA PROCESSING 32,752 78,927 13,556 60,000 53,000 60,000 (7,000) -13% - 100-51600-52210 CITY HALL - ELECTRICITY 44,561 26,110 12,606 26,000 36,000 30,000 6,000 17% - 100-51600-52220 GAS FOR HEAT (NATURAL GAS) 10,337 14,961 14,251 30,000 24,000 30,000 (6,000) -25% - 100-51600-52230 CITY HALL - WATER 601 1,057 183 1,400 1,400 1,400 - 0% - 100-51600-52240 CITY HALL - SEWER 1,416 2,360 472 2,800 2,800 2,800 - 0% - 100-51600-52260 CITY HALL - PHONE & CELL 11,575 21,700 6,138 22,000 23,690 23,000 690 3% - 100-51600-52400 CITY HALL - JANITORIAL SUPPLIES 44,062 45,892 23,704 65,000 65,000 65,000 - 0% - 100-51600-52410 CITY HALL - BUILDING REPAIRS & MAINT 50,060 114,499 49,259 100,000 50,000 110,000 (60,000) -120% - 100-51600-52420 CITY HALL - GROUNDS MAINTENANCE 1,868 1,642 294 1,000 1,000 1,500 (500) -50% - 100-51600-52430 CITY HALL - EQUIP REPAIR & MAINT - 2,852 - 2,000 2,852 2,500 352 12% - 100-51600-52440 CITY HALL - VEHICLE REPAIR & MAINT - - - - - - - 0% - 100-51600-52900 SERVICE FEES - - 83 - - - - 0% - 100-51600-52950 CITY HALL - PUBLIC FIRE PROTECTION CHARG 1,517 2,453 506 2,530 1,517 2,530 (1,013) -67% - 100-51600-53110 CITY HALL - POSTAGE 13,151 13,984 5,571 15,000 14,500 1,500 13,000 90% - 100-51600-53400 CITY HALL - OPERATING SUPPLIES 3,783 7,978 2,861 10,000 11,000 11,000 - 0% - 100-51600-53420 CITY HALL - FUEL - - - - - - - 0% - 100-51600-53950 CITY HALL - NEW EQUIPMENT - 124 - 5,000 5,000 5,000 - 0% - Total City Hall 239,503 357,919 138,182 360,128 311,059 365,993 (54,934) -18% - - - Employee Services - 100-51430-51100 EMPLOYEE SERVICES - WAGES 143,107 98,990 48,412 96,823 123,500 153,950 (30,450) -25% - 100-51430-51200 SALARIES 40,605 42,105 40,801 81,601 52,000 - 52,000 100% 100-51430-51290 WAGES CHARGED TO/FROM OTHER DEPT - - - - - - - 0% - 100-51430-51300 EMPLOYEE SERVICES - SOCIAL SECURITY 13,626 10,639 6,732 13,465 13,694 11,930 1,764 13% - 100-51430-51310 EMPLOYEE SERVICES - HEALTH INSURANCE 33,337 10,273 4,454 8,907 25,300 29,452 (4,152) -16% - 100-51430-51320 EMPLOYEE SERVICES - DENTAL INSURANCE 514 707 331 663 2,500 3,204 (704) -28% - 100-51430-51330 EMPLOYEE SERVICES - OPTICAL INSURANCE 92 138 70 140 500 426 74 15% - 100-51430-51340 EMPLOYEE SERVICES - LIFE INSURANCE 246 417 212 424 500 353 147 29% - 100-51430-51350 EMPLOYEE SERVICES - DISABILITY INSURANCE 222 333 167 333 550 554 (4) -1% - 100-51430-51360 EMPLOYEE SERVICES - PENSION 9,839 9,427 6,434 12,868 12,636 11,307 1,329 11% - 100-51430-51370 EMPLOYEE ASSISTANCE PROGRAM (EAP) 2,409 4,555 2,322 4,700 4,900 4,700 200 4% - 100-51430-51950 EMPLOYEE SERVICES - BENEFITS CHG'D TO/FR - - - - - - - 0% - 100-51430-52100 ATTORNEY'S FEES 4,277 11,883 17,031 30,000 15,000 20,000 (5,000) -33% OVERSPEND IN 2026 DUE TO PROTRACTED UNION NEGOTIATIONS AND UNANTICIPATED LEGAL EMPLOYEE RELATIONS ISSUES 100-51430-52150 EMPLOYEE SERVICES - EMPLOYMENT EXAMS 9,634 8,246 6,285 14,000 12,000 14,000 (2,000) -17% - Page 23 of 48 GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 Projected 2026 Bud get 2027 Bud get Favorable/ (Unfavorable) % Change Favorable/ (Unfavorable) 100-51430-52190 EMPLOYEE SERVICES - OTHER PROF SERVICES - 524 - - - - - 0% - 100-51430-52260 EMPLOYEE SERVICES - PHONE & CELL 344 737 393 1,000 1,200 1,000 200 17% - 100-51430-52700 EMPLOYEE SERVICES - EMPLOYEE WELLNESS PR 9,850 5,718 3,147 15,000 15,000 15,000 - 0% - 100-51430-52980 EMPLOYEE SERVICES - TRAINING 38,622 23,156 12,791 30,000 30,000 30,000 - 0% - 100-51430-53200 EMPLOYEE SERVICES - DUES,MBRSHP & SUBSCR 429 1,005 299 1,500 1,500 1,500 - 0% - 100-51430-53210 EMPLOYEE SERVICES - MEETINGS & CONVENTIO - 3,414 189 3,000 3,000 3,000 - 0% - 100-51430-53400 EMPLOYEE SERVICES - OPERATING SUPPLIES 893 733 677 1,000 3,000 2,000 1,000 33% - 100-51430-53430 EMPLOYEE SERVICES - SERVICE RECOGNITION 6,280 7,127 2,868 11,000 11,000 11,000 - 0% - 100-51430-53440 EMPLOYEE SERVICES - LICENSES & CERTS - 45 91 1,500 1,500 1,500 - 0% - 100-51430-53470 EMPLOYEE SERVICES - EMPLOYMENT ADS 415 - 25 1,000 - 1,000 (1,000) 0% - 100-51430-53480 EMPLOYEE SERVICES - SAFETY PERSONAL PROT 4,733 6,663 4,184 7,000 7,000 7,000 - 0% - 100-51430-55140 EMPLOYEE SERVICES - AFFORDABLE CARE ACT 248 - - - - - - 0% - Total Employee Services 319,721 246,834 157,913 335,925 336,280 322,876 13,404 4% - - - Assessor - 100-51530-51100 ASSESSOR - WAGES 240,762 248,312 123,009 246,017 262,086 273,410 (11,324) -4% - 100-51530-51150 PART-TIME WAGES - 40 - - - - - 0% - 100-51530-51280 ASSESSOR - OVERTIME 507 6,253 72 143 1,500 1,500 - 0% - 100-51530-51290 WAGES CHARGED TO/FROM OTHER DEPT - - - - - - - 0% - 100-51530-51300 ASSESSOR - SOCIAL SECURITY 18,186 19,090 9,217 18,434 20,200 21,032 (832) -4% - 100-51530-51310 ASSESSOR - HEALTH INSURANCE 25,449 37,791 13,902 27,805 34,625 35,961 (1,336) -4% - 100-51530-51320 ASSESSOR - DENTAL INSURANCE 1,082 1,573 698 1,395 1,355 1,275 80 6% - 100-51530-51330 ASSESSOR - OPTICAL INSURANCE 200 315 121 242 252 219 33 13% - 100-51530-51340 ASSESSOR - LIFE INSURANCE 482 501 235 470 650 611 39 6% - 100-51530-51350 ASSESSOR - DISABILITY INSURANCE 832 855 444 888 985 910 75 8% - 100-51530-51360 ASSESSOR - PENSION 16,516 17,711 8,862 17,723 19,000 19,931 (931) -5% - 100-51530-51950 BENEFITS CHG'D TO/FROM OTHER DEPTS - - - - - - - 0% - 100-51530-52100 ATTORNEY'S FEES 5,883 8,007 1,647 7,000 7,000 10,000 (3,000) -43% - 100-51530-52150 ASSESSOR - WI MFG ASSESSOR CHARGES 9,557 - 11,842 11,842 10,000 12,000 (2,000) -20% - 100-51530-52160 ASSESSOR - CONTRACT FOR SERVICES 5,652 37,500 - - - - - 0% - 100-51530-52440 ASSESSOR - VEHICLE REPAIR & MAINT 25 164 28 100 1,500 1,500 - 0% - 100-51530-52980 ASSESSOR - TRAINING 80 31 - - 500 500 - 0% - 100-51530-53110 ASSESSOR - POSTAGE 389 6,096 405 3,000 3,000 3,500 (500) -17% - 100-51530-53200 ASSESSOR - DUES, MEMBERSHIPS & SUBSCRIPT 180 5,652 6,115 6,115 6,000 6,200 (200) -3% - 100-51530-53210 ASSESSOR - MEETINGS & CONVENTIONS 311 1,245 1,279 2,000 2,000 2,000 - 0% - 100-51530-53300 ASSESSOR - MILEAGE & FUEL 791 581 474 1,000 1,500 1,500 - 0% - 100-51530-53400 ASSESSOR - OPERATING SUPPLIES 19 1,221 123 1,250 2,500 2,700 (200) -8% - 100-51530-53440 ASSESSOR - LICENSE & CERTIFICATIONS 31 101 - 300 300 300 - 0% - 100-51530-53950 ASSESSOR - NEW EQUIPMENT - 384 - - - - - 0% - Total Assessor 326,934 393,424 178,474 345,726 374,953 395,049 (20,096) -5% - - - Information Technology - 100-51450-51100 IT - WAGES 105,194 110,512 54,078 108,157 115,201 120,961 (5,760) -5% - 100-51450-51300 IT - SOCIAL SECURITY 7,946 8,365 4,074 8,148 8,813 9,254 (441) -5% - 100-51450-51310 IT - HEALTH INSURANCE 16,030 13,415 4,634 9,268 11,541 11,987 (446) -4% - 100-51450-51320 IT - DENTAL INSURANCE 707 771 342 684 887 833 54 6% - 100-51450-51330 IT - OPTICAL INSURANCE 127 150 58 115 160 138 22 14% - 100-51450-51340 IT - LIFE INSURANCE 230 243 126 252 276 261 15 5% - 100-51450-51350 IT - DISABILITY INSURANCE 333 333 167 333 385 334 51 13% - 100-51450-51360 IT - PENSION 7,260 7,689 3,894 7,787 8,294 8,770 (476) -6% - 100-51450-52150 IT - WEB MAINTENANCE & REGISTRATION - - - - - - - 0% - 100-51450-52190 IT - OTHER PROFESSIONAL SERVICES 22,293 30,480 21,570 55,000 55,000 55,000 - 0% - 100-51450-52260 IT - PHONE & CELL 649 1,086 313 1,500 1,500 1,500 - 0% - 100-51450-52430 IT - EQUIP REPAIR & MAINT 9,408 15,913 10,362 15,000 15,000 15,000 - 0% - 100-51450-52480 IT - SOFTWARE MAINTENANCE & UPDATES 305,857 269,104 202,912 320,850 401,850 455,800 (53,950) -13% 52480 INCREASED $52,450: ELEVITYIT INCREASE: $30,000 $12K FOR AZURE VISUAL DESKTOP PILOT, $10K FOR AZURE UPGRADE, $5K ADDITIONAL 100-51450-52500 IT - GIS MAINTENANCE & UPDATES - - - - - - - 0% - 100-51450-52980 IT - TRAINING & CERTIFICATIONS 2,398 - - 750 750 750 - 0% - 100-51450-53200 IT - DUES, MEMBERSHIPS & SUBSCRIPTIONS - - - - - - - 0% - 100-51450-53210 IT - MEETINGS & CONVENTIONS - - - 250 250 250 - 0% - 100-51450-53300 IT - MILEAGE 879 802 157 650 650 650 - 0% - 100-51450-53400 IT - OPERATING SUPPLIES 3,797 3,100 3,209 5,000 5,000 5,000 - 0% - 100-51450-53950 IT - NEW EQUIPMENT 11,087 16,843 16,975 20,500 20,500 19,000 1,500 7% NEW EQUIPMENT DETAILS NEED TO REPLACE 12 PCS IN 2027 Total Information Technology 494,195 478,806 322,871 554,244 646,057 705,488 (59,431) -9% - - - Police Services - 100-52100-51200 SALARIES 16,636 53,513 27,881 55,761 44,500 61,360 (16,860) -38% - 100-52100-51290 WAGES CHARGED TO/FROM OTHER DEPT (2,800) (16,895) - - (35,800) - (35,800) 100% - 100-52100-51300 POLICE - SOCIAL SECURITY 1,235 3,995 2,064 4,129 3,401 4,739 (1,338) -39% - 100-52100-51310 POLICE - HEALTH INSURANCE 11,149 14,379 4,634 9,268 8,657 11,541 (2,884) -33% - 100-52100-51320 POLICE - DENTAL INSURANCE 682 837 342 684 750 771 (21) -3% - 100-52100-51330 POLICE - OPTICAL INSURANCE 124 162 58 115 40 138 (98) -245% - 100-52100-51340 POLICE - LIFE INSURANCE 123 133 72 144 130 148 (18) -14% - 100-52100-51350 POLICE - DISABILITY INSURANCE 175 192 107 213 145 223 (78) -54% - 100-52100-51360 POLICE - PENSION 1,123 3,827 2,040 4,081 3,201 4,491 (1,290) -40% - 100-52100-51950 POLICE - BENEFITS CHG'D TO/FROM OTHER DE (23,809) (6,163) - - (14,420) (14,420) - 0% - 100-52100-52100 ATTORNEY'S FEES 30,925 46,451 12,247 24,000 42,000 45,000 (3,000) -7% - 100-52100-52150 POLICE - OVERTIME 50,072 50,761 19,803 40,000 72,000 70,000 2,000 3% - 100-52100-52160 POLICE - CONTRACT FOR SERVICES 3,416,906 3,589,376 1,568,817 3,765,710 3,765,710 3,984,566 (218,856) -5.8% EST 4% UNTIL I GET DETAIL FROM LT MOONEN 100-52100-52180 POLICE - COMMUNITY PROGRAM 7,631 7,743 4,890 10,800 18,000 18,000 - 0% - 100-52100-52190 POLICE - CONTRACTED LAKE PATROL 19,144 19,144 - 28,665 30,098 31,000 (902) -3% - 100-52100-52980 POLICE - TRAINING - 400 - - 500 500 - 0% - 100-52100-53120 POLICE - PRINTING - - - - - - - 0% - 100-52100-53400 POLICE - OPERATING SUPPLIES 2,990 2,484 1,576 2,650 2,650 2,650 - 0% - 100-52100-55310 POLICE - EQUIPMENT RENTAL 4,493 10,000 10,000 - 10,000 10,000 - 0% - Total Police Services 3,536,800 3,780,339 1,654,531 3,946,221 3,951,562 4,230,707 (279,145) -7% - - - Fire Admin - 100-52210-51100 FIRE ADMINISTRATION - WAGES 327,546 283,053 139,070 278,141 841,400 990,550 (149,150) -18% - 100-52210-51150 PART-TIME WAGES 18,797 30,033 11,636 23,272 - 19,792 (19,792) 0% - 100-52210-51200 SALARIES 15,836 (542) - - - - - 0% - Page 24 of 48 GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 Projected 2026 Bud get 2027 Bud get Favorable/ (Unfavorable) % Change Favorable/ (Unfavorable) 100-52210-51290 WAGES CHARGED TO/FROM OTHER DEPT 1,258 1,914 571 1,141 - (8,965) 8,965 0% - 100-52210-51300 FIRE ADMINISTRATION - SOCIAL SECURITY 27,389 22,520 11,256 22,513 64,669 77,597 (12,928) -20% - 100-52210-51310 FIRE ADMINISTRATION - HEALTH INSURANCE 188,156 82,290 22,804 45,608 129,048 129,794 (746) -1% - 100-52210-51320 FIRE ADMINISTRATION - DENTAL INSURANCE 2,794 3,048 1,322 2,644 6,617 6,128 489 7% - 100-52210-51330 FIRE ADMINISTRATION - OPTICAL INSURANCE 391 463 178 356 1,050 913 137 13% - 100-52210-51340 FIRE ADMINISTRATION - LIFE INSURANCE 667 602 314 628 2,090 1,998 92 4% - 100-52210-51350 FIRE ADMINISTRATION - DISABILITY INSURAN 806 667 333 667 2,304 2,338 (34) -1% - 100-52210-51360 FIRE ADMINISTRATION - PENSION 48,405 41,192 20,582 41,165 125,111 136,624 (11,513) -9% - 100-52210-51370 UNEMPLOYMENT - - - - - - - 0% - 100-52210-51900 FIRE ADMINISTRATION - BENEFITS CHARGED - - - - - - - 0% - 100-52210-51950 FIRE ADMINISTRATION - BENEFITS CHG'D TO/ 10,697 - - - - 4,418 (4,418) 0% - 100-52210-52100 ATTORNEY'S FEES 12,463 7,018 2,069 6,000 10,000 10,000 - 0% - 100-52210-52130 WAUKESHA URBAN RESCUE -DNU 8,871 17,742 - - - - - 0% - 100-52210-52150 FIRE ADMINISTRATION - EMPLOYMENT EXAMINA 37,589 19,298 5,245 10,000 40,000 40,000 - 0% - 100-52210-52180 FIRE ADMINISTRATION - BILLING SERVICES E 81,683 135,682 76,229 152,458 150,000 175,000 (25,000) -17% - 100-52210-52210 FIRE ADMINISTRATION - ELECTRICITY 37,969 40,093 17,415 35,000 45,000 45,000 - 0% - 100-52210-52220 GAS FOR HEAT (NATURAL GAS) 8,566 12,185 11,672 2,300 20,000 20,000 - 0% - 100-52210-52230 FIRE ADMINISTRATION - WATER 1,635 2,666 509 2,250 4,500 3,000 1,500 33% - 100-52210-52240 FIRE ADMINISTRATION - SEWER 2,831 4,719 944 2,000 3,000 3,000 - 0% - 100-52210-52260 FIRE ADMINISTRATION - PHONE & CELL 14,910 36,490 11,263 22,000 40,000 25,000 15,000 38% - 100-52210-52270 FIRE ADMINISTRATION - MDC AIR CARDS - 2,397 2,631 5,261 20,000 - 20,000 100% - 100-52210-52410 FIRE ADMINISTRATION - BUILDING REPAIRS & 57,338 70,172 13,337 50,000 50,000 50,000 - 0% - 100-52210-52420 FIRE ADMINISTRATION - GROUNDS MAINTENANC 1,052 869 499 2,500 4,000 4,000 - 0% - 100-52210-52450 FIRE ADMINISTRATION - TRUNKED RADIO OPER 5,837 6,065 7,647 9,000 9,000 10,000 (1,000) -11% - 100-52210-52480 FIRE ADMINISTRATION-SFTWR MAINT & UPDATE 4,221 4,221 11,324 22,650 30,500 35,000 (4,500) -15% - 100-52210-52950 FIRE ADMINISTRATION - PUBLIC FIRE PROTEC 737 1,224 246 491 500 - 500 100% - 100-52210-52980 WAUKESHA URBAN RESCUE - - - 12,000 12,000 12,000 - 0% - 100-52210-53200 FIRE ADMINISTRATION - DUES, MEMBERSHIPS 1,444 424 1,512 3,000 3,000 2,000 1,000 33% - 100-52210-53210 FIRE ADMINISTRATION - MEETINGS & CONVENT 2,202 3,901 709 4,240 9,000 6,000 3,000 33% - 100-52210-53400 FIRE ADMINISTRATION - OPERATING SUPPLIES 57,842 47,519 21,367 42,735 35,000 40,000 (5,000) -14% - 100-52210-53450 FIRE ADMINISTRATION - CPSI ACCREDIATION 1,898 2,550 550 1,099 10,000 5,000 5,000 50% - 100-52210-53900 FIRE ADMINISTRATION - EQUIP PURCHASED WI - - - - - - - 0% - 100-52210-53950 FIRE ADMINISTRATION - NEW EQUIPMENT 3,455 7,732 (661) 11,000 25,000 15,000 10,000 40% - Total Fire Admin 985,285 888,208 392,572 812,119 1,692,789 1,861,187 (168,398) -10% - - - - Fire Protective Services - 100-52230-51100 FIRE PROTECTIVE SERVICES - WAGES 3,484,175 4,684,734 2,244,130 4,488,259 4,347,486 4,421,217 (73,731) -2% - 100-52230-51130 FIRE PROTECTIVE SERVICES - FLSA WAGES 28,840 45,810 24,202 48,403 35,000 35,000 - 0% - 100-52230-51150 PART-TIME WAGES 123,855 72,459 30,796 125,000 200,000 200,000 - 0% - 100-52230-51280 FIRE PROTECTIVE SERVICES - OVERTIME 325,792 319,959 123,787 247,573 200,000 200,000 - 0% - 100-52230-51300 FIRE PROTECTIVE SERVICES - SOCIAL SECURI 302,715 360,574 179,422 358,845 333,672 357,721 (24,049) -7% - 100-52230-51310 FIRE PROTECTIVE SERVICES - HEALTH INSURA 867,105 994,984 367,012 734,024 874,151 939,040 (64,889) -7% - 100-52230-51320 FIRE PROTECTIVE SERVICES - DENTAL INSURA 31,711 33,530 14,630 29,261 42,828 43,752 (924) -2% - 100-52230-51330 FIRE PROTECTIVE SERVICES - OPTICAL INSUR 4,344 4,601 1,879 3,757 5,960 5,768 192 3% - 100-52230-51340 FIRE PROTECTIVE SERVICES - LIFE INSURANC 7,232 9,894 5,040 10,081 10,554 9,554 1,000 9% - 100-52230-51350 FIRE PROTECTIVE SERVICES - DISABILITY IN 1,362 1,667 806 1,612 1,000 1,700 (700) -70% - 100-52230-51360 FIRE PROTECTIVE SERVICES - PENSION 539,656 764,917 346,272 692,545 620,000 635,283 (15,283) -2% - 100-52230-52430 FIRE PROTECTIVE SERVICES - EQUIP REPAIR 50,169 28,186 13,676 40,000 90,000 - 90,000 100% - 100-52230-52440 FIRE PROTECTIVE SERVICES - VEHICLE REPAI 97,035 179,654 114,051 228,101 120,000 120,000 - 0% - 100-52230-52970 Emergency Preparedness 491 858 - 5,000 5,000 5,000 - 0% - 100-52230-52980 FIRE PROTECTIVE SERVICES - TRAINING 10,373 89,053 26,222 52,445 75,000 75,000 - 0% - 100-52230-53400 FIRE PROTECTIVE SERVICES - OPERATING SUP 21,344 23,280 1,514 45,000 45,000 45,000 - 0% - 100-52230-53410 FIRE PROTECTIVE SERVICES - UNIFORMS 38,981 24,188 10,337 75,000 75,000 80,000 (5,000) -7% - 100-52230-53420 FIRE PROTECTIVE SERVICES - FUEL 67,459 72,479 37,297 90,000 100,000 110,000 (10,000) -10% - 100-52230-53450 FIRE PROTECTIVE SERVICES - EMS OPERATING 54,974 81,446 40,493 90,000 115,000 145,000 (30,000) -26% - 100-52230-53950 FIRE PROTECTIVE SERVICES - NEW EQUIPMENT 106,596 43,323 1,633 3,266 90,000 90,000 - 0% - 100-52230-55110 FIRE PROTECTIVE SERVICES - WORKER'S COMP 52,160 174,798 52,081 120,000 125,424 110,109 15,315 12% - 100-52230-55120 FIRE PROTECTIVE SERVICES - PROPERTY & LI 53,500 56,982 51,536 103,072 62,000 60,000 2,000 3% - 100-52245-53400 SUPPLIES AND EXPENSES - LISBON 3,937 262 - - - - - 0% - 100-52245-53950 NEW EQUIPMENT - LISBON 9,790 - - - - - - 0% - Total Fire Protective Services 6,283,600 8,067,636 3,686,816 7,591,244 7,573,075 7,689,143 (116,068) -2% - - - Building Services (Bldg Inspection) - 100-52400-51100 BUILDING SERVICES - WAGES 171,418 83,012 46,599 93,198 203,837 301,246 (97,409) -48% - 100-52400-51150 PART-TIME WAGES 22,322 14,948 6,108 12,215 52,776 60,000 (7,224) -14% - 100-52400-51200 SALARIES 81,237 118,587 58,001 116,001 - - - 0% - 100-52400-51280 BUILDING SERVICES - OVERTIME 1,474 749 642 1,284 - - - 0% - 100-52400-51290 WAGES CHARGED TO/FROM OTHER DEPT 4,092 67,979 40,067 80,134 - 98,006 (98,006) 0% - 100-52400-51300 BUILDING SERVICES - SOCIAL SECURITY 18,880 14,345 7,899 15,797 20,000 24,059 (4,059) -20% - 100-52400-51310 BUILDING SERVICES - HEALTH INSURANCE 136,293 50,408 22,802 45,605 57,000 58,903 (1,903) -3% - 100-52400-51320 BUILDING SERVICES - DENTAL INSURANCE 5,074 5,914 2,986 5,973 3,510 3,204 306 9% - 100-52400-51330 BUILDING SERVICES - OPTICAL INSURANCE 1,031 1,319 560 1,120 490 426 64 13% - 100-52400-51340 BUILDING SERVICES - LIFE INSURANCE 713 651 404 808 375 535 (160) -43% - 100-52400-51350 BUILDING SERVICES - DISABILITY INSURANCE 617 503 365 729 575 459 116 20% - 100-52400-51360 BUILDING SERVICES - PENSION 15,942 11,714 7,510 15,020 16,900 19,569 (2,669) -16% - 100-52400-51370 UNEMPLOYMENT - - - - - - - 0% - 100-52400-51950 BUILDING SERVICES - BENEFITS CHG'D TO/FR 14,796 19,912 13,906 27,813 - 29,185 (29,185) 0% - 100-52400-52100 ATTORNEY'S FEES - 467 - 1,000 3,000 5,000 (2,000) -67% - 100-52400-52190 BUILDING SERVICES - OTHER PROFESSIONAL 21,266 49,030 13,518 35,000 35,000 45,000 (10,000) -29% CC - MUNICIPAL CODE ENFORCEMENT PROPERTY MAINTENANCE 100-52400-52260 BUILDING SERVICES - PHONE & CELL 1,177 1,525 569 700 1,200 1,500 (300) -25% - 100-52400-52440 BUILDING SERVICES - VEHICLE REPAIR & MAI 1,263 478 - - 2,500 1,000 1,500 60% CC - INSPECTION VEHICLES FOR CITY HALL STAFF USE, NOT JUST BUILDING SERVICES. RECOMMEND ADDING FUNDS TO 100- 51600-52440 CITY HALL - VEHICLE REPAIR & MAINT ACCOUNT 100-52400-52980 BUILDING SERVICES - TRAINING 525 3,735 1,542 3,000 3,500 3,500 - 0% - 100-52400-53200 BUILDING SERVICES - DUES, MEMBERSHIPS & 290 236 - 1,000 1,200 1,000 200 17% - 100-52400-53210 BUILDING SERVICES - MEETINGS & CONVENTIO 202 - - 500 1,000 1,000 - 0% - 100-52400-53300 BUILDING SERVICES - MILEAGE & FUEL 3,754 6,786 4,580 11,000 10,000 12,000 (2,000) -20% - 100-52400-53400 BUILDING SERVICES - OPERATING SUPPLIES 4,752 5,589 (1,004) 7,000 8,000 8,000 - 0% - 100-52400-53420 BUILDING SERVICES - STATE SEALS 1,830 2,160 - 2,000 5,000 5,000 - 0% - 100-52400-53430 BUILDING SERVICES - ADDRESS TILES 1,729 1,241 2,382 4,000 3,000 4,000 (1,000) -33% - 100-52400-53440 BUILDING SERVICES - LICENSES & CERTIFICA - - - 600 1,000 1,000 - 0% - 100-52400-53480 BUILDING SERVICES - PERSONAL PROTECTIVE 200 - 95 200 250 250 - 0% - 100-52400-53950 BUILDING SERVICES - NEW EQUIPMENT - - - - 1,000 1,000 - 0% - Page 25 of 48 GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 Projected 2026 Bud get 2027 Bud get Favorable/ (Unfavorable) % Change Favorable/ (Unfavorable) 100-52400-53970 BUILDING SERVICES - RAZING OF BUILDINGS - - - - - - - 0% - Total Building Services (Bldg Inspection) 510,877 461,288 229,531 481,698 431,113 684,843 (253,730) -59% - - - Engineering - 100-53110-51100 ENGINEERING - WAGES 221,186 615,792 326,202 652,404 715,660 790,792 (75,132) -10% ENG TECH TO PT; ADD FT CIVIL ENG; KEEP ENG INTERN 100-53110-51280 ENGINEERING - OVERTIME - - - - - - - 0% - 100-53110-51290 WAGES CHARGED TO/FROM OTHER DEPT (14,909) (282,376) (185,141) (370,282) (166,000) (392,632) 226,632 -137% - 100-53110-51295 ENGINEERING - WAGES CHARGED TO STORM WAT (16,038) - - - (203,000) - (203,000) 100% - 100-53110-51300 ENGINEERING - SOCIAL SECURITY 15,063 44,803 23,692 47,384 55,000 60,649 (5,649) -10% - 100-53110-51310 ENGINEERING - HEALTH INSURANCE 118,016 18,636 44,266 88,533 149,000 153,768 (4,768) -3% - 100-53110-51320 ENGINEERING - DENTAL INSURANCE 6,140 7,091 3,080 6,161 5,750 6,218 (468) -8% - 100-53110-51330 ENGINEERING - OPTICAL INSURANCE 920 1,166 484 968 900 928 (28) -3% - 100-53110-51340 ENGINEERING - LIFE INSURANCE 1,098 1,095 541 1,082 1,665 1,581 84 5% - 100-53110-51350 ENGINEERING - DISABILITY INSURANCE 1,843 1,988 989 1,979 2,345 2,165 180 8% - 100-53110-51360 ENGINEERING - PENSION 15,231 42,808 22,898 45,796 52,000 51,134 866 2% - 100-53110-51900 ENGINEERING - BENEFITS CHARGED TO STORM (81,665) - - - (85,195) - (85,195) 100% - 100-53110-51950 ENGINEERING - BENEFITS CHG'D TO/FROM OTH (68,851) (71,133) (60,664) (121,327) (63,500) (144,337) 80,837 -127% - 100-53110-52190 ENGINEERING - OUTSIDE ENGINEERING 66,131 170,562 88,262 125,000 60,000 60,000 - 0% - 100-53110-52260 ENGINEERING - PHONE & CELL 592 1,610 822 1,800 1,200 2,000 (800) -67% - 100-53110-52440 ENGINEERING - VEHICLE REPAIR & MAINT 1,294 1,429 798 2,500 2,500 2,500 - 0% - 100-53110-52980 ENGINEERING - TRAINING & SEMINARS - 1,614 275 4,000 4,000 5,000 (1,000) -25% ADD FOR NEW STAFF 100-53110-53110 ENGINEERING - POSTAGE 2,100 3,079 481 3,100 3,100 3,100 - 0% - 100-53110-53200 ENGINEERING - DUES, MEMBERSHIPS & SUBSCR 1,512 680 1,394 2,000 1,000 2,000 (1,000) -100% INCREASE FOR NEW STAFF 100-53110-53210 ENGINEERING - MEETINGS & CONVENTIONS 455 930 532 1,500 500 1,500 (1,000) -200% INCREASE FOR NEW STAFF 100-53110-53300 ENGINEERING - MILEAGE 341 657 74 500 500 600 (100) -20% - 100-53110-53400 ENGINEERING - OPERATING SUPPLIES 16,161 11,171 2,710 15,000 15,000 15,000 - 0% - 100-53110-53950 ENGINEERING - NEW EQUIPMENT 2,165 11,180 798 6,000 6,000 6,000 - 0% - Total Engineering 288,785 582,780 272,495 514,097 558,425 627,966 (69,541) -12% - - - Highway Administration - 100-53100-51100 HIGHWAY - WAGES 715,420 714,282 372,046 744,091 749,000 731,861 17,139 2% 100-53100-51150 PART-TIME WAGES 21,350 21,549 7,659 15,317 41,000 36,603 4,397 11% - 100-53100-51280 HIGHWAY - OVERTIME 30,693 46,904 27,085 54,170 38,400 - 38,400 100% - 100-53100-51290 WAGES CHARGED TO/FROM OTHER DEPT (8,642) (9,503) 5,316 10,632 17,920 21,635 (3,715) -21% - 100-53100-51295 HIGHWAY - WAGES CHARGED TO STORM WATER (91,774) (124,551) (7,723) (15,446) (103,000) (103,000) - 0% - 100-53100-51300 HIGHWAY - SOCIAL SECURITY 54,914 57,769 27,280 54,561 63,400 60,042 3,358 5% - 100-53100-51310 HIGHWAY - HEALTH INSURANCE 316,167 448,191 136,792 273,584 251,000 277,052 (26,052) -10% - 100-53100-51320 HIGHWAY - DENTAL INSURANCE 7,051 7,774 3,617 7,234 10,580 11,767 (1,187) -11% - 100-53100-51330 HIGHWAY - OPTICAL INSURANCE 964 1,158 460 921 1,625 1,690 (65) -4% - 100-53100-51340 HIGHWAY - LIFE INSURANCE 1,486 1,761 817 1,634 2,000 1,693 307 15% - 100-53100-51350 HIGHWAY - DISABILITY INSURANCE 2,441 2,793 1,330 2,661 3,100 2,779 321 10% - 100-53100-51360 HIGHWAY - PENSION 51,442 53,422 27,229 54,458 57,000 53,060 3,940 7% - 100-53100-51370 UNEMPLOYMENT 415 - - - - - - 0% - 100-53100-51900 HIGHWAY - BENEFITS CHARGED TO STORM WATE (44,254) (59,444) (2,978) - (51,500) (51,500) - 0% - 100-53100-51950 HIGHWAY - BENEFITS CHG'D TO/FROM OTHER D 13,182 8,822 7,262 14,525 12,360 14,775 (2,415) -20% - 100-53100-52160 HIGHWAY - CONTRACT SERVICES 4,564 4,564 4,701 4,800 4,600 4,800 (200) -4% - 100-53100-52210 HIGHWAY - ELECTRICITY 23,313 25,145 12,848 25,000 25,000 25,000 - 0% SOLAR INSTALLATION MAY DECREASE THIS 100-53100-52220 GAS FOR HEAT (NATURAL GAS) 3,904 5,581 4,613 10,667 10,000 10,667 (667) -7% - 100-53100-52230 HIGHWAY - WATER 604 1,155 306 1,000 1,800 1,000 800 44% - 100-53100-52240 HGHWAY - SEWER 727 1,542 242 1,000 2,500 1,000 1,500 60% - 100-53100-52260 HIGHWAY - PHONE & CELL 1,079 1,549 307 7,000 5,000 7,000 (2,000) -40% - 100-53100-52310 HIGHWAY - CRACK FILLING 71,600 101,455 - 100,000 100,000 100,000 - 0% - 100-53100-52400 HIGHWAY - CONTRACTED JANITORIAL 16,330 16,248 7,835 17,000 18,000 17,000 1,000 6% - 100-53100-52410 HIGHWAY - BLDG REPAIRS & MAINT 19,509 21,433 5,459 10,000 20,000 20,000 - 0% - 100-53100-52420 HIGHWAY - GROUNDS MAINTENANCE 2,154 587 226 5,400 5,400 5,400 - 0% ELECTRICAL BOX RAISE 100-53100-52430 HIGHWAY - EQUIP REPAIR & MAINT 62,279 117,146 42,636 100,000 55,000 100,000 (45,000) -82% MORE REPAIRS FOR AGING EQUIPMENT 100-53100-52450 HIGHWAY - TRUNKED RADIO OPERATING COSTS 644 878 - 1,000 750 1,000 (250) -33% - 100-53100-52490 HIGHWAY - EXCESS EXCAVATED MATERIALS 744 1,589 - 2,000 2,000 2,000 - 0% - 100-53100-52950 HIGHWAY - PUBLIC FIRE PROTECTION 453 1,382 352 1,500 1,800 1,500 300 17% - 100-53100-53210 HIGHWAY - MEETINGS & CONVENTIONS 226 2,160 2,989 3,500 3,500 3,500 - 0% - 100-53100-53400 HIGHWAY - OPERATING SUPPLIES 26,023 34,719 14,072 24,000 24,000 24,000 - 0% - 100-53100-53410 HIGHWAY - UNIFORMS 6,111 8,732 243 6,600 6,600 6,600 - 0% - 100-53100-53420 HIGHWAY - FUEL 56,439 38,365 21,004 65,000 55,000 65,000 (10,000) -18% FUEL COST INCREASE 100-53100-53480 HIGHWAY - SAFETY EQUIPMENT 4,470 8,512 2,490 5,100 5,100 5,100 - 0% - 100-53100-53550 HIGHWAY - MAINTAIN PREEMPTION DEVICES - - - 1,500 1,500 1,500 - 0% - 100-53100-53710 HIGHWAY - SAND AND SALT 194,903 204,336 16,107 225,000 225,000 225,000 - 0% - 100-53100-53720 HIGHWAY - ROAD SIGNS & MARKINGS 26,303 14,640 3,733 30,000 30,000 30,000 - 0% - 100-53100-53730 HIGHWAY - ROAD REPAIRS 110,448 82,306 55,945 150,000 100,000 150,000 (50,000) -50% INCREASE DUE TO COST & NEED 100-53100-53790 HIGHWAY - OTHER ROADWAY SUPPLIES 1,742 749 166 2,400 2,400 2,400 - 0% - 100-53100-53950 HIGHWAY - NEW EQUIPMENT 2,966 8,433 1,600 12,000 12,000 12,000 - 0% - 100-53100-55120 HIGHWAY - PROPERTY & LIABILITY 12,840 12,821 11,637 13,500 14,000 13,500 500 4% - 100-53100-55310 HIGHWAY - EQUIPMENT RENTAL 1,958 3,046 (199) 5,500 5,500 5,500 - 0% - 100-53100-58100 HIGHWAY - QUIET ZONE - - - - - - - 0% - Total Highway Administration 1,723,188 1,890,001 815,506 2,048,807 1,829,335 1,898,925 (69,590) -4% - 69,590 - - Refuse Collection and Recycling - 100-53620-52800 RECYCLE - GARBAGE COLLECTION 1,041,745 1,074,340 487,164 1,150,000 1,150,000 1,200,000 (50,000) -4% - 100-53635-51150 PART-TIME WAGES 8,935 8,841 3,949 7,899 11,000 16,405 (5,405) -49% - 100-53635-51300 RECYCLE - SOCIAL SECURITY 683 676 302 900 900 900 - 0% - 100-53635-51370 UNEMPLOYMENT - - - - - - - 0% - 100-53635-52900 SERVICE FEES 73,955 43,808 12,866 70,000 70,000 70,000 - 0% - 100-53635-53400 RECYCLE - OPERATING SUPPLIES 1,053 805 - 600 1,200 600 600 50% - 100-53641-53400 VACANT LAND WEED CONTROL - OPERATING SUP - - - - - - - 0% - Total Refuse Collection and Recycling 1,126,371 1,128,469 504,282 1,229,399 1,233,100 1,287,905 (54,805) -4% - - - Environmental Management - 100-53640-52990 LAKE MANAGEMENT - CONTRACTED SERVICES 526,445 270,000 283,500 283,500 284,000 292,500 (8,500) -3% - 100-54150-52990 ANIMAL CONTROL - CONTRACTED SERVICES 13,599 6,900 6,900 6,900 6,900 6,900 - 0% - 100-54155-52990 SHARP SHOOTER DEER MANAGEMENT 20,950 7,685 7,275 7,275 25,000 10,000 15,000 60% 10K Request from Moonen 100-54160-52990 DEER CONTROL - CONTRACTED SERVICES 50 - - - - - - 0% - 100-54160-53400 DEER CONTROL - OPERATING SUPPLIES - - - 500 500 500 - 0% - 100-56110-52980 FORESTRY - TRAINING - - - 3,300 3,500 3,500 - 0% - Page 26 of 48 GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 Projected 2026 Bud get 2027 Bud get Favorable/ (Unfavorable) % Change Favorable/ (Unfavorable) 100-56110-52990 FORESTRY - CONTRACTED TREE INVENTORY - - - 12,000 15,000 15,000 - 0% - 100-56110-53410 FORESTRY - TREE REMOVAL 14,365 13,112 75,290 100,000 50,000 25,000 25,000 50% OVER DUE TO 2025 CONTRACT PAYMENT IN 2026 100-56110-53420 FORESTRY - TREE REPLANTING 3,130 561 680 5,000 5,000 5,000 - 0% - 100-56110-53430 FORESTRY - TREE DISEASE TREATMENT - - - 500 500 500 - 0% - Total Environmental Management 578,539 298,258 373,645 418,975 390,400 358,900 31,500 8% - Boat Ramp - 100-55460-52460 BOAT LAUNCH MAINTENANCE 1,700 56 - 5,000 5,000 5,000 - 0% - 100-55460-53400 BOAT LAUNCH OPERATING SUPPLIES - - - 1,200 1,200 1,200 - 0% - Total Boat Ramp 1,700 56 - 6,200 6,200 6,200 - 0% - Joint Library - 100-55110-53400 LIBRARY - OPERATING SUPPLIES 896,675 797,378 519,439 890,466 890,466 930,761 (40,295) -5% - Total Joint Library 896,675 797,378 519,439 890,466 890,466 930,761 (40,295) -5% - - Culture & Recreation - 100-55470-53400 FIREWORKS 10,000 10,000 - 10,000 10,000 - 10,000 100% - Total Culture & Recreation 10,000 10,000 - 10,000 10,000 - 10,000 100% - - - Parks - 100-55200-51100 PARKS - WAGES 237,622 244,079 122,337 244,674 260,750 271,935 (11,185) -4% - 100-55200-51150 PART-TIME WAGES 86,657 127,442 51,188 121,000 121,000 127,050 (6,050) -5% - 100-55200-51280 PARKS - OVERTIME 5,548 3,544 340 5,500 5,500 5,500 - 0% - 100-55200-51290 WAGES CHARGED TO/FROM OTHER DEPT (13,354) (11,072) (8,671) (17,342) (18,000) (18,000) - 0% - 100-55200-51300 PARKS - SOCIAL SECURITY 24,368 27,704 12,673 25,346 29,250 30,943 (1,693) -6% - 100-55200-51310 PARKS - HEALTH INSURANCE 84,849 109,182 38,840 77,680 97,000 100,342 (3,342) -3% - 100-55200-51320 PARKS - DENTAL INSURANCE 2,372 2,311 1,010 2,020 3,100 2,860 240 8% - 100-55200-51330 PARKS - OPTICAL INSURANCE 352 389 162 323 490 424 66 13% - 100-55200-51340 PARKS - LIFE INSURANCE 448 494 287 574 710 637 73 10% - 100-55200-51350 PARKS - DISABILITY INSURANCE 844 885 469 939 1,100 979 121 11% - 100-55200-51360 PARKS - PENSION 16,681 17,202 8,891 17,782 19,170 20,115 (945) -5% - 100-55200-51370 UNEMPLOYMENT 46 - - 500 500 500 - 0% - 100-55200-51410 PARKS - COMMISSIONER FEES 849 640 320 820 1,200 1,200 - 0% - 100-55200-51950 PARKS - BENEFITS CHG'D TO/FROM OTHER DEP - 3,950 - - - - - 0% - 100-55200-52100 ATTORNEY'S FEES 4,754 7,836 3,071 4,000 500 750 (250) -50% - 100-55200-52110 PARKS - ENGINEERING - - - 500 500 500 - 0% - 100-55200-52130 PARKS - ACCOUNTING ASSISTANCE - - - 500 500 500 - 0% - 100-55200-52210 PARKS - ELECTRICITY 28,953 33,504 21,428 42,000 40,000 43,500 (3,500) -9% - 100-55200-52220 GAS FOR HEAT (NATURAL GAS) 5,017 7,915 8,285 13,000 10,750 13,000 (2,250) -21% - 100-55200-52230 PARKS - WATER 2,729 9,604 741 37,000 27,000 40,000 (13,000) -48% - 100-55200-52240 PARKS - SEWER 3,796 6,179 1,116 5,500 5,500 5,500 - 0% - 100-55200-52260 PARKS - TELEPHONE & INTERNET 7,819 14,877 6,910 14,500 14,500 15,000 (500) -3% - 100-55200-52410 PARKS - BUILDING REPAIRS & MAINT 37,824 36,249 11,810 43,250 43,250 45,750 (2,500) -6% - 100-55200-52420 PARKS - GROUNDS MAINTENANCE 57,346 57,884 12,776 69,100 69,100 72,100 (3,000) -4% - 100-55200-52430 PARKS - EQUIP REPAIR & MAINT 7,580 9,928 1,573 9,250 9,250 9,500 (250) -3% - 100-55200-52440 PARKS - VEHICLE REPAIR & MAINT 4,142 3,617 2,235 5,250 5,250 5,500 (250) -5% - 100-55200-52950 PARKS - PUBLIC FIRE PROTECTION CHARGE 1,067 1,417 181 1,550 1,550 1,600 (50) -3% - 100-55200-52980 PARKS - TRAINING 1,155 1,237 1,685 1,500 1,500 2,500 (1,000) -67% - 100-55200-53400 PARKS - OPERATING SUPPLIES 2,259 2,322 2,268 4,000 4,000 4,000 - 0% - 100-55200-53410 PARKS - UNIFORMS 1,697 1,986 - 2,000 2,000 2,000 - 0% - 100-55200-53420 PARKS - FUEL 16,523 18,403 11,956 20,000 20,000 22,500 (2,500) -13% - 100-55200-53480 PARKS - SAFETY EQUIPMENT 1,657 2,901 804 3,000 3,000 3,300 (300) -10% - 100-55200-53900 PARKS - EQUIPMENT PURCHASED WITH DONATIO 3,900 3,448 667 1,000 - - - 0% - 100-55200-53950 PARKS - NEW EQUIPMENT 26,005 19,763 4,995 23,700 23,700 24,700 (1,000) -4% - 100-55200-55310 PARKS - EQUIPMENT RENTAL 1,590 - - 3,250 3,250 3,250 - 0% - 100-55200-57430 PARKS - VANDALISM 232 - 65 2,000 2,000 2,000 - 0% - 100-55200-59995 PARKS - NON SHARED EQUIP PURCHASE - - - - - - - 0% - 100-55200-59999 PARKS - NON-SHARED SUPPLIES - - - - - - - 0% - Total Parks 663,326 765,819 320,413 785,666 808,870 861,935 (53,065) -7% - - - Recreation Program - 100-55300-51100 RECREATION PROGRAM - WAGES 256,779 258,742 129,006 258,011 289,721 286,117 3,604 1% - 100-55300-51200 SALARIES - - - - - - - 0% - 100-55300-51210 RECREATION PROGRAM - LEADERS WAGES 205,695 214,261 59,789 231,000 309,000 305,000 4,000 1% - 100-55300-51280 RECREATION PROGRAM - OVERTIME 1,090 264 - 500 500 500 - 0% - 100-55300-51290 WAGES CHARGED TO/FROM OTHER DEPT 2,029 6,078 - - - - - 0% - 100-55300-51300 RECREATION PROGRAM - SOCIAL SECURITY 34,590 35,275 13,984 27,968 46,000 45,717 283 1% - 100-55300-51310 RECREATION PROGRAM - HEALTH INSURANCE 65,276 64,118 22,804 45,608 59,637 58,903 734 1% - 100-55300-51320 RECREATION PROGRAM - DENTAL INSURANCE 1,928 3,764 1,664 3,329 2,780 2,435 345 12% - 100-55300-51330 RECREATION PROGRAM - OPTICAL INSURANCE 298 531 204 408 525 351 174 33% - 100-55300-51340 RECREATION PROGRAM - LIFE INSURANCE 495 584 306 612 750 636 114 15% - 100-55300-51350 RECREATION PROGRAM - DISABILITY INSURANC 733 842 440 879 1,050 905 145 14% - 100-55300-51360 RECREATION PROGRAM - PENSION 17,672 17,872 9,221 18,442 26,008 26,067 (59) 0% - 100-55300-51950 RECREATION PROGRAM - BENEFITS CHG'D TO/F 21,637 3,950 - - - - - 0% - 100-55300-52190 RECREATION PROGRAM - CONTRACTED SERVICES 67,026 77,668 19,709 80,000 85,000 80,000 5,000 6% - 100-55300-52260 RECREATION PROGRAM - PHONE & CELL 2,703 5,596 1,814 5,600 5,000 5,900 (900) -18% - 100-55300-52480 RECREATION PROGRAM - SOFTWARE MAINTENANC 3,670 4,161 4,268 4,268 4,300 4,600 (300) -7% - 100-55300-52900 SERVICE FEES 15,680 16,114 10,899 17,000 17,000 17,500 (500) -3% - 100-55300-52980 RECREATION PROGRAM - TRAINING 1,770 1,610 1,394 3,000 3,000 3,000 - 0% - 100-55300-53110 RECREATION PROGRAM - POSTAGE 8,436 9,137 3,368 9,500 9,500 9,750 (250) -3% - 100-55300-53120 RECREATION PROGRAM - PROGRAM PRINTING 19,586 17,926 5,842 20,000 20,000 20,000 - 0% - 100-55300-53210 RECREATION PROGRAM - MEETINGS & CONVENTI 1,240 4,681 2,326 6,500 6,500 7,500 (1,000) -15% - 100-55300-53300 RECREATION PROGRAM - MILEAGE 2,383 2,665 732 5,000 5,000 5,000 - 0% - 100-55300-53400 RECREATION PROGRAM - OPERATING SUPPLIES 2,953 5,341 2,797 6,700 6,700 6,800 (100) -1% - 100-55300-53410 RECREATION PROGRAM - UNIFORMS 6,999 6,920 6,045 10,000 10,000 10,000 - 0% - 100-55300-53430 RECREATION PROGRAM - PROGRAM EXPENSES 37,430 43,463 14,469 40,000 40,000 40,000 - 0% - 100-55300-53450 RECREATION PROGRAM - WPRA TICKETS 5,945 4,458 - 4,500 4,500 4,500 - 0% - 100-55300-53460 RECREATION PROGRAM - FIELD TRIPS 42,639 48,475 7,466 28,000 60,000 31,600 28,400 47% - 100-55300-53470 RECREATION PROGRAM - NOTICES & PUBLICATI - 300 - 500 500 500 - 0% - 100-55300-53920 MARKETING PROMOTION & ADVERTISING - - - - - 1,500 (1,500) 0% - 100-55300-53950 RECREATION PROGRAM - NEW EQUIPMENT - - - - - - - 0% - 100-55300-53970 RECREATION PROGRAM - COMMUNITY SPONSORED - - - - - - - 0% - 100-55300-55110 RECREATION PROGRAM - WORKER'S COMPENSATI 5,642 21,342 - 15,000 15,000 - 15,000 100% - 100-55300-55120 RECREATION PROGRAM - PROPERTY & LIABILIT 10,700 9,497 8,562 10,300 10,300 10,000 300 3% - Total Recreation Program 843,023 885,636 327,107 852,625 1,038,271 984,781 53,490 5% - - - Planning & Community Development - Page 27 of 48 GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 Projected 2026 Bud get 2027 Bud get Favorable/ (Unfavorable) % Change Favorable/ (Unfavorable) 100-56300-51100 PLANNER - WAGES 94,774 123,504 60,720 121,440 129,360 135,828 (6,468) -5% - 100-56300-51150 PART-TIME WAGES - - - - - - - 0% - 100-56300-51290 WAGES CHARGED TO/FROM OTHER DEPT (2,070) (26,408) (13,204) (26,408) (26,300) (27,340) 1,040 -4% - 100-56300-51300 PLANNER - SOCIAL SECURITY 6,873 8,976 4,418 8,836 9,896 10,391 (495) -5% - 100-56300-51310 PLANNER - HEALTH INSURANCE 35,675 32,237 11,402 22,804 29,377 29,452 (75) 0% - 100-56300-51320 PLANNER - DENTAL INSURANCE 794 866 516 1,031 1,755 1,602 153 9% - 100-56300-51330 PLANNER - OPTICAL INSURANCE 133 157 73 145 250 213 37 15% - 100-56300-51340 PLANNER - LIFE INSURANCE 257 268 139 278 320 290 30 10% - 100-56300-51350 PLANNER - DISABILITY INSURANCE 333 333 167 333 390 334 56 14% - 100-56300-51360 PLANNER - PENSION 6,666 8,593 4,372 8,744 9,314 9,848 (534) -6% - 100-56300-51410 PLANNER - COMMISSIONER FEES 677 720 100 - 1,035 - 1,035 100% - 100-56300-51950 PLANNER - BENEFITS CHARGED TO/FROM OTHER (3,741) (4,001) (2,001) (4,001) (3,900) (4,175) 275 -7% - 100-56300-52100 ATTORNEY'S FEES 6,582 9,038 6,706 10,000 10,000 10,000 - 0% - 100-56300-52190 PLANNER - OTHER PROFESSIONAL SERVICES 12,701 24,464 10,515 50,000 75,000 50,000 25,000 33% CC - ZONING CODE REWRITE PROJECT & COMPREHENSIVE MASTER PLAN UPDATE 100-56300-52980 PLANNER - TRAINING - 200 - 500 3,000 3,000 - 0% - 100-56300-53200 PLANNER - DUES, MEMBERSHIPS & SUBSCRIPTI 562 200 1,241 500 1,000 1,000 - 0% - 100-56300-53210 PLANNER - MEETINGS & CONVENTIONS 220 820 518 1,000 2,000 2,000 - 0% - 100-56300-53400 PLANNER - OPERATING SUPPLIES 1,178 743 220 500 1,000 1,000 - 0% - 100-56300-53470 PLANNER - NOTICES & PUBLICAT 3,403 5,130 271 1,500 6,000 5,000 1,000 17% - 100-56300-53950 PLA NNNER - NEW EQUIPMENT - - - - - - - 0% - Total Planning & Community Development 165,017 185,841 86,173 197,202 249,497 228,443 21,054 8% - - Total Expenditures for General Fund Operations 20,256,161 22,420,657 10,705,805 23,845,701 25,047,175 (1,201,474) -5% - - 0% - Transfers - 0% - 100-59223-59000 TRANSFER TO STORM WATER MANAGEMENT FUND 19,152 19,152 - - - - - 0% - 100-59240-59000 TRANSFER TO ARPA FUND 65,357 - - - - - - 0% - 100-59242-59000 TRANSFER TO ROAD PROJECTS FUND 57,000 - - - - - - 0% - 100-59244-59000 TRANSFER TO BIKE & PEDISTRIAN FUND - - - - - - - 0% - 100-59247-59000 TRANSFER TO SPORTS COMPLEX FUND - - - - - - - 0% - 100-59249-59000 TRANSFER TO CAPITAL EQUIPMENT 700,000 1,127,000 2,491,000 2,491,000 2,491,000 651,000 1,840,000 74% - 100-59280-59000 TRANSFER TO CEMETERY FUND - - - - - - - 0% - 480-00000-49210 TRANSFER TO DPW BUILDING - - - - - 129,000 (129,000) 0% Total Transfers 841,509 1,146,152 2,491,000 2,491,000 2,491,000 651,000 1,840,000 74% Total Expenditures and Other Uses 21,097,670 23,566,809 13,196,805 26,336,701 25,698,175 Page 28 of 48 City of Pewaukee Impact Fees 2027 Budget GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 Projected 2026 Budget 2027 Budget Revneues 220-00000-46900 IMPACT FEES - - - - - - 220-00000-46901 IMPACT FEES - PARKS 46,217 38,308 7,913 25,000 45,000 45,000 220-00000-46902 IMPACT FEES - FIRE 14,942 7,154 3,458 8,000 8,000 15,000 220-00000-46903 IMPACT FEES - BIKE PATHS 103,373 45,135 24,707 50,000 40,000 95,000 220-00000-48100 INTEREST ON INVESTMENTS 30,715 35,258 19,663 35,000 8,000 25,000 Total Revenues 195,248 125,856 55,742 118,000 101,000 180,000 220-59210-59000 TRANSFER TO GENERAL FUND - - - - - - 220-59242-59000 TRANSFER TO ROAD PROJECTS FUND - - - - - - 220-59244-59000 TRANSFER TO BIKE & PEDISTRIAN FUND - - - - 150,000 - 220-59249-59000 TRANSFER TO CAPITAL EQUIPMENT - - - - 345,000 - Total Revenues - - - - 495,000 - Change isn Fund Balance 195,248 125,856 55,742 118,000 (394,000) 180,000 220-00000-34310 Beginning Fund Blance 361,364 454,783 650,030 - - - Ending Fund Balance 556,612 580,638 705,772 118,000 (394,000) 180,000 Page 29 of 48 City of Pewaukee Storm Water Detail 2027 Budget GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 Projected 2026 Budget 2027 Budget Revenue & Other 230-00000-44307 PERMITS 100 - 250 300 100 100 230-00000-44380 EROSION CONTROL INSPECTIONS - - - - - - 230-00000-46160 ADMINISTRATIVE CHARGES 898 - - 500 500 500 230-00000-46187 OUTSIDE ENGINEER FEES REIMB 47,282 67,705 20,245 50,000 50,000 50,000 230-00000-46189 IN-HOUSE ENGINEER SERVICES REIMBURSED 47,075 76,864 45,170 60,000 20,000 20,000 230-00000-46324 STORM WATER MANAGEMENT FEE 1,663,938 1,706,203 1,713,798 1,713,798 1,700,000 1,713,000 230-00000-46325 STORM WATER MANAGEMENT - CREDITS & REBAT - - - - (37,000) - 230-00000-48120 INTEREST ON ACCOUNTS RECEIVABLE 4 439 (114) 300 100 100 230-00000-48900 MISCELLANEOUS REVENUES 5,866 2,000 - - 2,000 - 230-00000-49110 PROCEEDS OF LONG TERM DEBT - - - 5,677,787 2,864,000 - 230-00000-49210 TRANSFER FROM GENERAL FUND 19,152 19,152 - - - - 230-00000-49240 TRANSFER FROM ROAD FUND - 100,153 - - - - 230-00000-48300 Gain or Loss on Sale of Assets - - 50,000 50,000 - - 230-00000-49280 TRANSFER FROM CEMETERY FUND 420 - - - 420 - Total Revenue & Other 1,784,735 1,972,517 1,829,349 7,552,685 4,600,120 1,783,700 Administration & General 230-53650-51290 WAGES CHARGED TO/FROM OTHER DEPT 123,768 66,858 58,999 117,997 115,500 99,962 230-53650-51295 WAGES CHG'D FROM HIGHWAY 19,693 24,256 3,801 7,601 7,350 7,991 230-53650-51900 BENEFITS CHARGED FROM HIGHWAY 5,556 7,479 1,059 - 4,700 - 230-53650-51950 BENEFITS CHARGED TO/FROM OTHER DEPTS 65,176 18,017 22,180 44,359 60,400 38,102 230-53650-52100 ATTORNEY'S FEES 476 - 1,000 2,500 2,500 2,500 230-53650-52130 AUDIT AND ACCOUNTING SERVICES - - - - 8,500 7,000 230-53650-52190 OUTSIDE ENGINEERING 62,096 64,564 12,379 60,000 60,000 60,000 230-53650-52210 ELECTRICITY 7,436 6,965 3,506 12,500 12,500 12,500 230-53650-52220 GAS FOR HEAT (NATURAL GAS) 2,709 2,798 2,307 5,500 5,500 5,500 230-53650-52230 WATER 297 811 - 1,000 900 1,000 230-53650-52240 SEWER 358 603 270 700 1,250 700 230-53650-52260 TELEPHONE & CELL 1,240 2,391 791 1,850 2,300 1,850 230-53650-52400 CONTRACTED JANITORIAL 8,290 8,124 3,917 9,000 9,000 9,000 230-53650-52410 BUILDING REPAIRS & MAINT 3,343 10,398 2,080 5,000 7,500 5,000 230-53650-52420 GROUNDS MAINTENANCE 452 122 - 1,000 1,500 1,000 230-53650-52430 EQUIPMENT REPAIR & MAINT 21,559 43,163 12,240 35,000 35,000 35,000 230-53650-52440 STORM WATER - VEHICLE REPAIR & MAINT 3,366 2,103 334 3,500 3,500 3,500 230-53650-52480 COMPUTER/PROGRAM MAINTENANCE 4,644 16,336 878 18,000 18,000 27,000 230-53650-52980 TRAINING & SEMINARS 235 1,564 1,177 4,200 4,200 4,200 230-53650-53110 POSTAGE 2,100 3,964 - 2,500 2,500 3,000 230-53650-53200 DUES, MEMBERSHIPS & SUBSCRIPTIONS 1,432 680 1,394 2,000 900 2,000 230-53650-52950 PUBLIC FIRE PROTECTION CHARGE 223 680 174 750 900 750 230-53650-53210 MEETINGS & CONVENTIONS 455 964 826 1,500 1,500 2,500 230-53650-53300 MILEAGE 448 771 316 600 600 600 230-53650-53400 OPERATING SUPPLIES 8,535 18,651 6,050 18,000 18,000 18,000 230-53650-53410 UNIFORMS & PROTECTIVE EQUIPMENT 1,470 2,473 691 2,500 2,500 2,500 230-53650-53420 FUEL 8,331 16,517 8,510 15,000 10,000 15,000 230-53650-53950 NEW EQUIPMENT (NON-CAPITAL) 5,602 6,738 390 12,000 12,000 12,000 230-53650-55110 WORKER'S COMPENSATION 6,530 7,106 2,699 - 6,500 - 230-53650-55120 PROPERTY & LIABILITY 8,025 7,123 7,065 - 8,500 8,500 230-53650-55310 EQUIPMENT RENTAL - 290 336 2,500 2,500 2,500 230-53650-53399 MISCELLANEOUS EXPENSE - (18,360) - - - - Total Administration & General 373,845 342,510 155,364 387,057 426,500 389,155 Storm Sewer Maintenance 230-53651-51290 WAGES CHARGED TO/FROM OTHER DEPT 29,115 15,396 14,890 29,779 29,952 29,679 230-53651-51295 STORM SEWER MAINT - WAGES CHG'D FROM HIG - - - - 1,045 1,087 230-53651-51900 STORM SEWER MAINT - HWY BENEFITS CHARGED - - - - 513 - 230-53651-51950 STORM SEWER MAINT - BENEFITS CHARGED TO/ 16,986 5,072 4,792 9,585 15,675 10,113 230-53651-52150 STORM SEWER MAINT - EASEMENT ACQUISITION - - - - - - 230-53651-52201 STORM SEWER MAINT - DIGGER'S HOTLINE 23,556 15,524 8,625 25,000 25,000 25,000 230-53651-52400 STORM SEWER MAINT - TELEVISING 7,801 23,118 - 40,000 40,000 40,000 230-53651-53510 STORM SEWER MAINT - MAINTENANCE - 1,950 - 20,000 20,000 20,000 230-53651-53520 STORM SEWER MAINT - AS BUILTS & MAPPING - - - 5,000 5,000 5,000 230-53651-53530 STORM SEWER MAINT - CURB & GUTTER REPAIR 5,488 3,311 - 20,000 20,000 20,000 Total Storm Sewer Maintenance 82,946 64,371 28,307 149,364 157,185 150,879 Ditch and Culvert Maintenance 230-53652-51290 WAGES CHARGED TO/FROM OTHER DEPT 23,123 14,030 11,810 23,619 22,900 23,211 (311) 230-53652-51295 DITCH & CULVERT MAINT - WAGES CHG'D FROM 30,043 43,966 2,643 5,287 38,000 6,512 31,488 230-53652-51900 DITCH & CULVERT MAINT - HWY BENEFITS CHA 15,772 23,786 1,527 - 17,200 - 17,200 Page 30 of 48 GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 Projected 2026 Budget 2027 Budget 230-53652-51950 DITCH & CULVERT MAINT - BENEFITS CHG'D F 13,806 4,621 3,928 7,856 11,500 8,209 3,291 230-53652-53510 DITCH & CULVERT MAINT - CULVERT REPLACEM 6,180 24,140 9,659 30,000 50,000 30,000 20,000 230-53652-53520 DITCH & CULVERT MAINT - DITCH MAINTENANC 18,393 8,393 6,030 18,000 18,000 18,000 - 230-53652-53530 DITCH & CULVERT MAINT - BRUSH REMOVAL - - - 10,000 10,000 10,000 - Total Ditch and Culvert Maintenance 107,317 118,937 35,596 94,762 167,600 95,932 Street Sweeping 230-53654-51295 STREET SWEEPING - WAGES CHARGED FROM HIG 6,230 15,451 911 11,000 11,500 11,500 230-53654-51900 STREET SWEEPING - HWY BENEFITS 3,066 3,803 184 - 6,200 - 230-53654-53510 STREET SWEEPING - SWEEPING 3,573 4,913 165 8,000 7,000 8,000 Total Street Sweeping 12,869 24,167 1,261 19,000 24,700 19,500 Catch Basin Maintenance 230-53655-51295 CATCH BASIN MAINT - WAGES CHG'D FROM HIG 36,443 40,878 368 736 41,800 43,472 230-53655-51900 CATCH BASIN MAINT - HWY BENEFITS CHG'D O 19,225 24,376 209 - 24,035 - 230-53655-53510 CATCH BASIN MAINT - CATCH BASIN CLEANING 17,703 21,140 3,690 30,000 30,000 30,000 230-53656-51290 WAGES CHARGED TO/FROM OTHER DEPT 63,883 36,239 32,503 65,007 56,430 64,283 Total Permit Compiance 137,253 122,632 36,770 95,743 152,265 137,755 Permit Compiance 230-53656-51950 PERMIT COMPLIANCE - BENEFITS CHG'D FROM 35,850 11,102 10,690 21,380 29,500 22,435 230-53656-52150 PERMIT COMPLIANCE - MAINT AGREEMENT TSS - - - 5,000 5,000 5,000 230-53656-53510 PERMIT COMPLIANCE - POND INSP/FIELD INVE - - - 5,000 5,000 5,000 230-53656-53520 PERMIT COMPLIANCE - YARD MAINTENANCE - - - 10,000 10,000 10,000 230-53656-53530 PERMIT COMPLIANCE - EROSION CONTROL INSP - - - - - - 230-53656-53540 PERMIT COMPLIANCE - INFORMATION & EDUCAT 2,931 3,048 3,200 3,500 3,500 3,500 230-53656-53550 PERMIT COMPLIANCE - PERMIT FEES 2,000 2,000 2,000 2,200 2,200 2,200 Total Permit Compiance 40,781 16,150 15,890 47,080 55,200 48,135 Total Operating Expenditures 755,011 670,407 273,188 983,450 Capital Projects 230-57300-58210 CAPITAL PROJECTS BUDGET ONLY - - - 50,000 50,000 1,065,000 GLACIER ROAD — 2027 $25,000 WYNDEMERE — 2027 $500,000 RIDGEVIEW CORPORATE PH II — 2027 $40,000 JERICHO DRIVE INDUSTRIAL — 2027 $500,000 230-57301-58210 PROJECTS - HILL 'N DALE 130,365 - - - - - 230-57305-58210 PROJECTS - EMERALD ACRES/GREEN ROAD - - - - - - 230-57320-58210 PROJECTS - PUBLIC WORKS YARD BIO-INFILTR - - - - - - 230-57322-58210 PROJECTS - TACOMA STORM SEWER - - - - - - 230-57323-58210 PROJECTS - LEXINGTON DR POND - - - - - - 230-57329-58210 PROJECTS - LEXINGTON DR DITCH - - - - - - 230-57330-58210 PROJECTS - WOODSIDE DR DITCH - - - 8,000 10,000 10,000 230-57333-58210 PROJECTS - SHADY LANE/NOOK - (84) - - - - 230-57407-58210 SHADY LANE 131,859 84 - - - - 230-57334-58210 PROJECTS - HILLSIDE GROVE STORM SEWER - - 500 10,000 10,000 200,000 230-57335-58210 PROJECTS - TMDL REDUCTION - - - 2,500 2,500 2,500 230-57338-58210 PROJECTS - STORM INLETS & CATCH BASINS - 515 - - 75,000 75,000 230-57339-58210 PROJECTS - BLUEMOUND IND PARK EAST - - - - - - 230-57340-58210 PROJECTS - CITY STORM WATER STUDY 85,738 14,773 40,318 50,000 50,000 50,000 230-57341-58210 PROJECTS - ROCKY POINT OAK/PENN #3 - - - - - - 230-57347-58210 PROJECTS - DUPLAINVILLE BRIDGE - - (29,866) - 500 - 230-57348-58210 PROJECTS - BUSSE RD BRIDGE CULVERT 171,449 167 - - 10,000 - 230-57350-58210 PROJECTS - FIVE FIELDS #4 - - - - - - 230-57351-58210 PROJECTS - ROUNDYS PARK 2 10,271 - - - - - 230-57352-58210 PROJECTS - DEER HAVEN #1 - - - - - - 230-57353-58210 PROJECTS - STEEPLECHASE 1 - - - - - - 230-57354-58210 PROJECTS - VALLEY BROOK SUB. DITCH 2,937 10,201 739 5,500 1,000 - 230-57355-58210 PROJECTS - YENCH ROAD CULVERT 13,050 - - - - - 230-57356-58210 PROJECTS - FIVE FIELDS POND DRAINAGE - - - - - - 230-57357-58210 PROJECTS - FACILITIES PLAN - - - - - - 230-57358-58210 PROJECTS - FOXWOOD/KATHRINE CT 227 - - - - - 230-57566-58210 PROJECTS-JOSEPH ROAD NEW CONTRACT 65,409 (65,409) - - - - 230-57359-58210 PROJECTS - JOSEPH RD 127,300 71,023 - - - - 230-57360-58210 PROJECTS - MEADOWBROOK FARMS #1 - - - - - - 230-57361-58210 PROJECTS - DUPLAINVILLE RD - - - - - - 230-57362-58210 PROJECTS - ROUNDYS #1 - - - - - - 230-57363-58210 PROJECTS - DEER HAVEN #2 - - - - - - 230-57364-58210 PROJECTS - HICKORY GROVES ESTATES - 20,511 - 300,000 510,000 67,000 230-57365-58210 PROJECTS - FOX VIEW COURT 700 - - - - - Page 31 of 48 GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 Projected 2026 Budget 2027 Budget 230-57366-58210 PROJECTS - WESTWOOD/CORPORATE COURT 24,804 752,508 - - - - 230-57367-58200 PROJECTS - WAGNER PARK POND 7,470 15,608 - - - - 230-57368-58200 PROJECTS - KOPMEIER RD 477 - - - - - 230-57369-58200 PROJECTS - LAKSO DRAINAGE - - - - - - 230-57370-58210 PROJECTS - SPRINGDALE DRAINAGE EASEMENT 411,001 9,659 - - - - 230-57371-58210 SPRINGDALE DRAINAGE EASEMENT #2 - - - - - - 230-57372-58210 STONERIDGE POND OUTLET REPLACEMENT - 532 2,055 2,500 - - 230-57552-58210 PROJECTS-SPICE CREEK/MEADOWBROOK #2 54,698 - - - - - 230-57556-58210 SPICE CREEK/MEADOWBROOK #3 21,097 23,224 - - - - 230-57557-58210 SPICE CREEK/MEADOWBROOK #4 863,868 22,346 - - - - 230-57558-58210 WATERTOWN ROAD - - - 120,000 120,000 120,000 230-57559-58210 ROLLING RIDGE PH 1 - - - 25,000 100,000 100,000 230-57560-58210 SHERWOOD FOREST - - - 100,000 100,000 100,000 230-57561-58210 APPLE TREE/PEAR TREE 33,228 - - - - - 230-57426-58210 LEXINGTON/TACOMA PH 1 325,066 5,190 - - - - 230-57568-58210 LEXINGTON/TAKOMA PH. 2 9,667 36,736 - 700,000 1,000,000 40,000 230-57632-58210 GREENHILL/YENCH - 6,657 - 300,000 500,000 50,000 230-57633-58210 CAPITAL - - - - - - 230-57571-58210 DUPLAINVILLE RD SOUTH-DITCHING - 9,612 - - - 250,000 230-57344-58210 DUPLAINVILLE TRACKS TO WEYER 1,264 - - - - - 230-57569-58210 WETHERSFIELD PH. 1 - 7,438 - 300,000 200,000 70,000 230-57572-58210 SPRING DATE ESTATES - GLENWOOD - - - 750,000 1,000,000 50,000 230-57573-58210 VALLEY BROOK SUB DITCH WEST END - 2,040 - 20,000 750,000 500,000 230-57565-58210 PROJECTS - OAK ST LAKE BANK STBLZTN 93,139 6,827 - - - - 230-57300-58210-25SPRINGDALE ESTATES-GLENWOOD - 23,152 - 775,000 - 25,000 Total Capital Projects 2,585,084 973,309 13,745 3,518,500 4,489,000 1,709,500 Capital Exependitures-Equipment 230-53650-58100 STORM WATER - CAPITAL EQUIP 39,811 195,150 458,903 458,903 200,000 60,000 Total Capital Exependitures-Equipment 39,811 195,150 458,903 458,903 200,000 60,000 Other Uses 230-58200-56980 DEBT ISSUE DISCOUNT - - - - - - 230-58200-56990 DEBT ISSUE COSTS - - - 30,000 30,000 - 230-59242-59000 TRANSFER TO ROAD FUND - 1,790,955 - - - - 230-59250-59000 TRANSFER TO WATER UTILITY - 273,069 - - - - 230-59255-59065 TRANSFER TO SEWER UTILITY - 105,368 - - - 230-59210-59000 TRANSFER TO DEBT SERVICE FUND 612,503 316,501 429,901 742,928 440,000 750,000 Total Other Uses 612,503 2,485,894 429,901 772,928 470,000 750,000 Total Storm Water Expenditures & Other Uses 3,992,409 4,324,759 1,175,738 5,543,338 6,142,450 4,425,856 Change in Fund Balance (2,207,674) (2,352,242) 653,611 2,009,347 (1,542,330) (2,642,156) 230-00000-34310 Beginning Fund Balance 4,673,821 2,466,147 113,905 113,905 - - Ending Fund Balance 2,466,147 113,905 767,516 2,123,253 Page 32 of 48 City of Pewaukee ARPA 2027 Budget GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 Projected 2026 Budget 2027 Budget Revenue 240-00000-43271 FEDERAL REBATE - - - - - 240-00000-43350 AMERICAN RESCUE PLAN ACT 698,396 832,939 - - 233,190 - 240-00000-43700 FOCUS ON ENERGY GRANT - - - - - 240-00000-48100 Interest on Investments 62,658 43,702 17,046 17,046 - - 240-00000-49210 Transfer From General Fund 65,357 - - - - - Total Revenue 826,411 876,642 17,046 17,046 233,190 - Capital Projects 240-00000-57101 ARPA FUNDS SOLAR PANELS 698,396 1,216 858 858 - - 240-00000-57102 DPW SOLAR PANELS - 65 - - 450,000 - 240-00000-58100 ALL INCLUSIVE PLAYGROUND - - - - - - 240-00000-58100-25ARPA INCLUSIVE PLAYGROUND - 833,009 - - - - Total Capital Projects 698,396 834,291 858 858 450,000 - Other Expenditures 240-00000-52130 ARPA-AUDIT AND ACCOUNTING SVCS - 3,525 - - - - 240-59245-59000 TRANSFER TO CITY HALL REMOD - - - 183,030 - - 240-59249-59000 TRANSFER TO CITY CAP EQUIP Total Other Expenditures - 3,525 - 183,030 - - Change in Fund Balance 128,015 38,826 16,188 (166,842) (216,810) - Beginning Fund Balance 1 128,016 166,842 166,842 166,842 - Ending Fund Balance 128,016 166,842 183,030 - (49,968) Page 33 of 48 City of Pewaukee Toursim 2027 Budget GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 Projected 2026 Budget 2027 Budget Revenues & Other Sources 250-00000-41210 PUBLIC ACCOMODATION/HOTEL ROOM TAX 724,726 726,760 333,739 630,000 630,000 630,000 250-00000-48100 INTEREST ON INVESTMENTS - - - - - - Total Revenues & Other Sources 724,726 726,760 333,739 630,000 630,000 630,000 Expenditures and Other Uses 250-56700-53920 MARKETING PROMOTION & ADVERTISING 310,691 291,762 144,630 416,260 450,760 444,000 250-56700-58210-24 TOURISM SPORTS COMPLEX TURF 1,594,642 87,746 - - - - 250-59210-59000 TRANSFER TO GENERAL FUND 27,593 40,000 - 40,000 40,000 40,000 Total Expenditures and Other Uses 1,932,927 419,508 144,630 456,260 490,760 484,000 Change in Fund Balance (1,208,201) 307,252 189,109 173,740 139,240 146,000 250-00000-34310 Beginning Fund Balance 955,086 (253,115) 54,136 54,136 54,136 227,876 Ending Fund Balance (253,115) 54,136 243,245 227,876 193,376 373,876 Page 34 of 48 City of Pewaukee Debt Service 2027 Budget GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 Projected 2026 Budget 2027 Budget Revenues & Other Sources 300-00000-41110 GENERAL TAX LEVY 1,447,382 3,084,575 2,979,202 2,979,202 2,979,202 1,250,000 300-00000-42200 PRE-PAID CONTEMPLATED ASSESSMENTS 39,156 71,775 10,705 45,000 - 45,000 300-00000-42300 SPECIAL ASSESSMENTS PRINCIPAL COLLECTED 392,472 1,257,935 261,269 350,000 300,000 350,000 300-00000-42325 ASSMT COLLECTED CLOVERLAND #220 - - - - - - 300-00000-43271 BUILD AMERICA BOND INTEREST REBATE - - - - - - 300-00000-48100 INTEREST ON INVESTMENTS - - - - - - 300-00000-48102 INTEREST ON SPECIAL ASSESSMENTS 36,331 34,264 - 87,000 25,000 80,000 300-00000-48120 Interest on Accounts Receivable - - - - - - 300-00000-49110 PROCEEDS OF LONG TERM DEBT - - - - - - 300-00000-49120 LONG TERM DEBT PREMIUM - - - - - - 300-00000-49222 TRANSFER FROM IMPACT FEES - - - - - - 300-00000-49223 TRANSFER FROM STORM WATER MANAGEMENT 426,101 316,501 - 742,928 440,000 752,412 300-00000-49244 TRANSFER FROM BIKE & PED - - - - - - Total Revenues & Other Sources 2,341,442 4,765,051 3,251,175 4,204,130 3,744,202 2,477,412 894,060 1,680,476 271,973 1,224,928 Expenditures & Other Uses 300-58100-56100 PRINCIPAL DEBT RETIREMENT 2,338,980 2,460,000 1,775,000 2,545,000 2,545,000 2,605,000 300-58200-56200 INTEREST EXPENSE 1,455,588 1,377,637 514,440 1,279,503 1,579,502 1,203,338 Total Expenditures and Other Uses 3,794,568 3,837,637 2,289,440 3,824,503 4,124,502 3,808,338 Change in Fund Balance (1,453,126) 927,414 961,735 379,627 (380,300) (1,330,926) 300-00000-34310 Beginning Fund Balance 2,698,414 1,245,288 2,172,702 2,172,702 2,552,329 2,552,329 Ending Fund Balance 1,245,288 2,172,702 3,134,437 2,552,329 2,172,029 1,221,403 Page 35 of 48 City of Pewaukee Roads 2027 Budget GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 Projected 2026 Budget 2027 Budget % of Budget Used Revenues & Other Sources 420-00000-41110 GENERAL TAX LEVY - - 307,690 - 307,690 - 100% 420-00000-43534 LOCAL ROAD IMPROVEMENT GRANT - 25,261 - 1,500,000 - - 0% 420-00000-49110 PROCEEDS OF LONG TERM DEBT - - - 12,050,000 11,742,310 - 0% 420-00000-49230 TRANSFER FROM DEBT SERVICE 186,402 - - - - - 0% 420-00000-49223 Transfer From Storm Water Management - 1,790,955 - - - - 0% 420-00000-49244 TRANSFER FROM BIKE & PED - 367,179 - - - - 0% 420-00000-49260 TRANSFER FROM WATER UTILITY - 120,924 - - - - 0% 420-00000-49265 TRANSFER FROM SEWER UTILITY - 208,563 - - - - 0% 420-49210-50000 TRANSFER FROM GENERAL FUND 57,000 - - - - - 0% 0% Total Revenues & Other Sources 243,402 2,512,883 307,690 13,550,000 12,050,000 - 3% Expenditures 420-56000-58200 HIGHWAY PAVING MAINTENANCE - CAPITAL - 80,724 49,882 250,000 250,000 250,000 20% 420-57999-53399 MISCELLANEOUS EXPENSE - (13,505) - - - - 0% 420-56700-58200 QUIET ZONE - WEYER ROAD 1,253 - 4,245 20,000 150,000 150,000 3% 420-56710-58200 QUIET ZONE - GREEN ROAD 1,091 - 4,280 20,000 75,000 150,000 6% 420-56711-58200 QUIET ZONE - SPRINGFIELD ROAD - 34,498 - - - - 0% 420-56712-58200 QUIET ZONE PARKSIDE ROAD - 2,919 728 5,000 15,000 10,000 5% 420-56720-58200 QUIET ZONE - DUPLAINVILLE ROAD 755 2,810 - 500 2,000 2,000 0% 420-56730-58200 QUIET ZONE - WATERTOWN ROAD 1,478 - 5,661 50,000 250,000 250,000 2% Total Expenditures 4,576 107,446 64,796 345,500 742,000 812,000 9% Road Projects 420-57400-58210 ROADS CAPITAL PROJECT BUDGET ONLY - - - - 2,200,000 3,260,000 GLACIER ROAD — 2027 $150,000 ARROWHEAD - EAST — 2027 $320,000 WYNDEMERE — 2027 $650,000 JERICHO DRIVE INDUSTRIAL RIDGEVIEW CORPORATE PH II — 2027 $2,050,000 JERICHO DRIVE INDUSTRIAL RIDGEVIEW CORPORATE PH II — 2027 $90,000 0% 420-57407-58210 SHADY LANE 358,897 248,426 - - - - 0% 420-57418-58210 DUPLAINVILLE BRIDGE - - (29,866) - - - 0% 420-57419-58210 BUSSE RD BRIDGE 57,150 - - 10,000 10,000 - 0% 420-57420-58210 DUPLAINVILLE TRACKS TO WEYER (8,910) - - - - - 0% 420-57422-58210 ROUNDY'S INDUSTRIAL PARK #2 74,534 - - - - - 0% 420-57426-58210 LEXINGTON/TACOMA PH 1 896,838 20,488 17,312 40,000 - - 0% 420-57427-58210 FOX VIEW COURT 2,449 - - - - - 0% 420-57430-58210 LINDSAY/REDFORD INTERSECTION STUDY 47 - - - - - 0% 420-57552-58210 SPICE CREEK/MEADOWBROOK FARMS #2 (134,373) 309 - - - - 0% 420-57553-58210 JOSEPH ROAD 180,899 238,178 - - - - 0% 420-57556-58210 SPICE CREEK/MEADOWBROOK FARMS #3 26,884 29,611 - - - - 0% 420-57557-58210 SPICE CREEK/MEADOWBROOK FARMS PH 4 668,275 - 422 43,000 - - 0% 420-57558-58210 WATERTOWN - 20,506 60,802 150,000 250,000 150,000 24% 420-57559-58210 ROLLING RIDGE 187 14,081 128 100,000 100,000 100,000 0% 420-57560-58210 SHERWOOD FOREST/BUSSE 1,198 14,734 646 150,000 150,000 150,000 0% 420-57562-58210 WESTWOOD/CORPORATE CT 41,340 1,136,258 2,488 30,000 60,000 - 4% 420-57563-58210 GREENHILL/YENCH 2,352 10,570 26,521 625,000 1,050,000 50,000 3% 420-57564-58210 HICKORY GROVE ESTATES 45,507 (3,224) 6,132 1,050,000 1,300,000 50,000 0% 420-57566-58210 JOSEPH ROAD NEW CONTRACT 96,095 (229,672) 4,182 30,000 - - 0% 420-57567-58210 SHADY LANE NEW CONTRACT 224,015 (224,015) 17,610 25,000 - - 0% 420-57568-58210 LEXINGTON/TAKOMA PH 2 37,711 18,404 22,578 850,000 1,400,000 50,000 2% 420-57569-58210 WETHERSFIELD PH. 1 - 24,679 27,937 1,200,000 750,000 50,000 4% 420-57570-58210 SPRINGDALE ESTATES - GLENWOOD - - 37,758 975,000 1,000,000 50,000 4% 420-58200-56990 DEBT ISSUE COSTS - - - - 50,000 - 0% 420-57400-58210-2 SPRINGDALE ESTATES-GLENWOOD - 29,928 - 990,000 - 50,000 0% Total Capital Projects 2,571,096 1,349,258 194,650 6,268,000 8,320,000 4,020,000 2% Transfers Out 420-59223-59000 TRANSFER TO STORM WATER FUND - 100,153 - - - - 0% 420-59250-59000 TRANSFER TO WATER UTILITY - 53,223 - - - - 0% 420-59255-59000 TRANSFER TO SEWER UTILITY - 132,717 - - - - 0% Total Transfers Out - 286,093 - - - - 0% Total Road Expenditures & Other Uses 2,575,672.32 1,742,797.48 259,445.82 6,613,500.00 9,062,000.00 4,832,000.00 Change in Fund Balance (2,332,270) 770,085 48,244 6,936,500 2,988,000 (4,832,000) 420-00000-34310 Beginning Fund Balance 2,332,669 398 770,484 770,484 770,484 770,484 Ending Fund Balance 398 770,484 818,728 7,706,984 3,758,484 (4,061,516) Page 36 of 48 City of Pewaukee Bike & Pedestrian 2027 Budget GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 Projected 2026 Budget 2027 Budget % of Budget Used Revenues & Other Sources 440-00000-43700 BIKE AND PED STATE GRANT - 44,055 76,185 100,000 55,000 800,000 139% 440-00000-49110 PROCEEDS OF LONG TERM DEBT - - - 1,600,000 1,600,000 - 0% 440-00000-49210 TRANSFER FROM GENERAL FUND - - - - - - 0% 440-00000-49222 TRANSFER FROM IMPACT FEE FUND - - - 150,000 150,000 - 0% Total Revenues & Other Sources - 44,055 76,185 1,850,000 1,805,000 800,000 4% Bike & Ped Projects 440-53550-53430 BIKE & PED - MAINTENANCE OF TRAILS - - - 10,000 10,000 10,000 0% 440-53550-58200 WATERTOWN ROAD N AVE TO SPRINGDALE - - - 100,000 100,000 75,000 0% 440-53550-58220 FIELDHACK PATH 42,737 135,103 129,615 370,000 370,000 400,000 35% 440-53550-58230 NORTHVIEW ROAD SIDEWALK 3,205 - - - - - 0% 440-53550-58235 PEWAUKEE ROAD (RIVERWOOD TO TOWER) - 65,007 7,223 25,000 25,000 150,000 29% 440-53550-58240 DUPLAINVILLE ROAD - - - - - - 0% 440-53550-58250 WATERTOWN ROAD/CTH M NORTH AVE TO CREEKS 13,201 81,628 7,132 150,000 150,000 75,000 5% 440-57420-58210 DUPLAINVILLE TRACKS TO WEYER 5,561 - - - - - 0% 440-57600-58210 BIKE & PED CAPITAL PROJECTS BUDGET ONLY - - - 1,000,000 1,000,000 25,000 0% 440-57634-58210 PEDESTRIAN CORSSING @ 164 & RIDGEVIEW 3,026 11,778 - 75,000 200,000 200,000 0% 440-57635-58210 PEDESTRIAN CROSSING @ NETTESHEIM 10,380 220 - 60,000 60,000 - 0% 440-57636-58210 PEDESTRIAN CROSSING @ CRESTVIEW - - - - - - 0% 440-58200-56990 Debt Issue Costs - - - 5,000 5,000 - 0% 440-59230-59000 TRANSFER TO DEBT SERVICE - - - - - - 0% 440-57600-58210-26LINDSAY RD-BALMER TO SPRTS COMPLEX - - 36,403 75,000 - 1,000,000 0% Total Bike & Ped Projects 78,110 293,735 180,372 1,870,000 1,920,000 1,935,000 9% Transfers Out 440-59242-59000 TRANSFER TO ROAD FUND - 367,179 - - - - 0% 440-59250-59000 TRANSFER TO WATER UTILITY - 83,876 - - - - 0% 440-59255-59000 TRANSFER TO SEWER UTILITY - 22,682 - - - - 0% Total Transfers Out - 473,737 - - - - 0% Total Bike & Ped Expenditures 78,110 767,472 180,372 1,870,000 1,920,000 1,935,000 Change in Fund Balance (78,110) (723,417) (104,187) (20,000) (115,000) (1,135,000) 440-00000-34310 Beginning Fund Balance 651,098 572,988 (150,428) - - Ending Fund Balance 572,988 (150,428) (254,615) (20,000) (115,000) Page 37 of 48 City of Pewaukee City Hall Remodel 2027 Budget GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 Projected 2026 Budget 2027 Budget % of Budget Used Revenues & Other Sources 450-00000-49110 Proceeds of Long Term Debt - - - - - - 0% 450-00000-49224 TRANSFER FROM ARPA - - - 183,030 - - 0% Transfer from Capital Fund 26,381 Total Revenues & Other Sources - - - 209,411 - - Expenditures & Other Usues 450-57700-58100 CITY HALL REMODEL 47,848 25,587 65,894 900,000 - - 0% 450-58200-56990 Debt Issue Costs - - - - - - 0% Total Expenditures & Other Uses 47,848 25,587 65,894 900,000 - - 0% Change in Fund Balance (47,848) (25,587) (65,894) (690,589) - - 450-00000-34310 Beginning Fund Balance 983,892.12 936,043.67 910,456.97 910,456.97 910,456.97 219,867.97 Ending Fund Blance 936,043.67 910,456.97 844,563.05 219,867.97 910,456.97 Page 38 of 48 City of Pewaukee Capital Equipment 2027 Budget GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 Projected 2026 Budget 2027 Budget Revenues & Other Sources 490-00000-41110 GENERAL TAX LEVY 450,000 450,000 500,000 500,000 500,000 1,000,000 490-00000-43217 FEDERAL GRANTS - 209,100 - - - - 490-00000-43525 STATE GRANTS - 27,108 488,913 498,338 - - 490-00000-48302 SALE/TRADE OF FIRE ASSETS - 55,722 423,731 423,731 250,000 25,000 490-00000-48303 SALE/TRADE OF HIGHWAY ASSETS 19,825 225,150 2,756 115,756 - 120,000 490-00000-48304 SALE/TRADE OF PARK EQUIPMENT 50,000 35,538 75,000 75,000 - 45,000 490-00000-48903 NAMING RIGHTS REVENUE 3,150 3,150 - - - - 490-00000-48904 DONATIONS FOR SPLASH PAD 75 - - - - - 490-00000-48906 DONATIONS FOR SPLASH PAD/ADA - COMBINED 11,600 189,593 - - - - 490-00000-48907 DONATIONS FOR DOG PARK - 4,200 (4,200) - - - 490-00000-49210 TRANSFER FROM GENERAL FUND 700,000 1,127,000 2,491,000 2,491,000 2,491,000 651,000 490-00000-49222 TRANSFER FROM IMPACT FEES - 332,918 - - 345,000 - Total Revenues & Other Sources 1,234,650 2,659,479 3,977,200 4,103,825 3,586,000 1,841,000 Capital Equipment Outlays 490-55110-58100 CAPITAL OUTLAY LIBRARY - - - - 38,000 - 490-57140-58100 ELECTIONS - CAPITAL EQUIPMENT - - - - 10,000 10,000 490-57160-58100 IT - CAPITAL EQUIPMENT 41,436 43,060 47,156 70,500 - 110,000 490-57220-58100 FIRE ADMINISTRATION - CAPITAL EQUIPMENT 216,907 564,809 2,073,743 2,124,843 346,702 402,963 490-57311-58100 ENGINEERING - CAPITAL EQUIPMENT 39,811 - 11,554 275,000 275,000 30,000 490-57331-58100 HIGHWAY - CAPITAL EQUIPMENT 471,328 518,158 413,788 656,600 894,500 553,000 490-57620-58100 PARKS - CAPITAL EQUIPMENT 132,126 227,619 190,850 761,505 103,485 14,985 490-57621-58100 PARKS CAPITAL EQUIP/BUILDING 210,433 37,985 7,067 7,067 - 311,000 490-57621-58100-25 INCLUSIVE PLAYGROUND - 1,106,302 - - - - 490-57621-58100-25 SPLASH PAD - 19,329 - - - - 490-57700-58100 CAPITAL EQUIPMENT/BUILDING - 45,507 - - - - 490-57700-58100-26 SOLAR PANELS - DPW - - 151,458 206,219 - - 490-59245-59000 Transfer to City Hall Remod 26,381 Total Capital Equipment Outlays 1,112,042 2,562,767 2,895,616 4,128,115 1,667,687 1,431,948 Change in Fund Balance 122,608 96,712 1,081,583 (24,290) 1,918,313 409,052 490-00000-34310 Starting Fund Blance 6,198,639.72 6,321,248.00 6,417,959.76 6,417,959.76 6,417,959.76 6,393,669.76 Ending Fund Blance 6,321,248.00 6,417,959.76 7,499,543.19 6,393,669.76 8,336,272.76 6,802,721.76 Page 39 of 48 City of Pewaukee Cemetetery 2027 Budget GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 Projected 2026 Budget 2027 Budget Revenues & Other Sources 800-00000-41110 GENERAL TAX LEVY 35,000 - 35,000 - 35,000 - 800-00000-46542 INTERNMENT FEES 5,650 3,850 2,850 5,000 4,000 4,000 800-00000-46546 LOT SALES 1,452 3,102 1,188 2,000 2,000 2,000 800-00000-46547 COLUMBARIUM NICHES 2,628 3,402 1,320 1,662 1,662 1,662 800-00000-48100 INTEREST ON INVESTMENTS - 0 0 - - - 800-00000-49110 Proceeds of Long Term Debt - - - - - - 800-00000-49210 TRANSFER FROM GENERAL FUND - - - - - - Total Revenues & Other Sources 44,730 10,354 40,358 8,662 42,662 7,662 Expenditures & Other Uses 800-54910-52180 CEMETERY - GRAVE OPENING & CLOSING - - - - - - 800-54910-52420 CEMETERY - GROUNDS MAINTENANCE 7,697 10,067 2,561 10,300 10,300 32,000 800-54910-52480 CEMETERY - SOFTWARE MAINTENANCE & UPDATE 450 450 450 450 1,250 1,250 800-54910-53400 CEMETERY - OPERATING SUPPLIES 7,937 2,141 1,661 2,400 3,500 3,500 800-54910-58200 CAPITAL - ROAD RECONSTRUCTION 4,583 - - - - - 800-58200-56990 Debt Issue Costs - - - - - - 800-59223-59000 TRANSFER TO STORM WATER MANAGEMENT FUND 420 - - 420 420 420 800-59285-59000 TRANSFER TO OTHER FUNDS - - - - - - Total Expenditures & Other Uses 21,087 12,658 4,673 13,570 15,470 37,170 Change in Fund Blance 23,643 (2,304) 35,686 (4,908) 27,192 (29,508) 800-00000-34310 Beginning Balance 288,490 312,133 309,829 309,829 309,829 Ending Fund Balance 312,133 309,829 345,515 304,921 337,021 Page 40 of 48 ITEM DESCRIPTION 2025 2026 2027 Equipment Description Dept Est Life Scheduled Replacement Year Estimated Cost Estimated Ending Balance Proposed Adds Budget Purchases Estimated Ending Balance Proposed Adds Budget Purchases Estimated Ending Balance Budget Purchases Integrated ERP (BS&A: Financial, Building, UtilityIT 10 2035 215,000 93,500 24,500 70,500 47,500 23,889 71,389 Common Council AV Upgrade IT 10 2035 50,000 - 2,500 2,500 5,278 7,778 Firewalls -Replace Internet Appliance (Palo Alto) IT 5 2028 25,000 4,800 2,400 7,200 17,800 25,000 25,000 Replace Backup System IT 4 2029 35,000 35,000 9,000 35,000 - 35,000 Security Cameras IT 10 2028 150,000 51,783 8,440 60,223 44,889 - 105,112 150,000 Door Locks IT 15 2027 110,000 20,444 10,222 30,666 39,334 110,000 (40,000) Server Replacements IT 5 2029 150,000 10,000 10,000 20,000 43,333 63,333 Upgrade Computer Infrastructure-switches IT 10 2029 75,000 15,973 3,000 18,973 18,676 37,649 Other Stoftware IT 10 2027 5,000 - 5,000 5,000 TOTAL CAPITAL OUTLAYS IT 815,000 231,500 70,062 70,500 222,062 198,198 110,000 305,260 175,000 #1 Staff Car FIRE 5 2025 81,250 14,958 - #1 Staff Car 2031 FIRE 5 2031 81,250 16,250 16,250 16,250 32,500 #2 Staff Car FIRE 5 2028 81,250 30,000 15,000 45,000 18,125 63,125 81,250 #3 Staff Car FIRE 5 2027 81,250 45,500 35,750 81,250 - 81,250 - #4 Inspector Staff Car-new FIRE 5 2028 65,000 13,000 13,000 26,000 19,500 45,500 65,000 #4 Inspector Staff Car FIRE 5 2029 52,000 26 26 51 26 77 #2851 Ambulance FIRE 7 2031 375,000 107,142 53,571 160,713 42,857 203,570 #2852 Ambulance FIRE 6 2025 375,450 - - - #2852 Ambulance new FIRE 6 2031 475,000 62,500 62,500 125,000 70,000 195,000 #2853 Ambulance new FIRE 6 2029 380,100 126,700 63,350 190,050 63,350 253,400 #2861 Front Line Engine FIRE 10 2029 1,100,000 555,000 90,000 645,000 151,667 796,667 #2862 Front Line Engine FIRE 10 2026 980,808 980,808 125,000 1,035,000 - #2862 Front Line Engine -new FIRE 10 2035 1,300,000 - 120,000 120,000 131,111 251,111 #