Common Council Meeting - Third Monday — Agenda Packet

Office of the Clerk/Treasurer W240 N3065 Pewaukee Road Pewaukee WI 53072 Phone: 262-691-0770 COMMON COUNCIL MEETING NOTICE AND AGENDA Monday, August 17, 2026 6:30 PM Pewaukee City Hall Common Council Chambers W240N3065 Pewaukee Road, Pewaukee, WI 1. Call to Order and Pledge of Allegiance 2. Public Comment - Please limit your comments to two minutes. If further time for discussion is needed, please contact your District Alderperson prior to the meeting. 3. New Business 3.1 Discussion Regarding the Financial Report dated January 1, 2026 to June 30, 2026 [Brown / Hickey / Dommer] 3.2 Discussion and Update Regarding the Proposed Amtrak Hiawatha Station in the City of Pewaukee [Fuchs] 3.3 Discussion and Possible Action to Appoint Patrick O'Hern to the Public Works Committee [Mayor Bierce] 3.4 Discussion and Possible Action to Approve the Accounts Payable Listing Dated August 17, 2026 [Tarczewski] 3.5 Discussion and Possible Action Regarding Resolution 26-08-23 A Resolution Authorizating Amendments To The 2022 Borrowing to Reallocate Excess Borrowed Funds. [Wagner] 4. Storm Water Utility 4.1 Discussion and Possible Action Regarding Budget Amendment of $127,000 for the Storm Water Utility Capital Expenditure Account. [Wagner] 5. Public Comment - Please limit your comments to two minutes. If further time for discussion is needed, please contact your District Alderperson prior to the meeting. 6. Closed Session – You are hereby notified that the Common Council and staff of the City of Pewaukee will convene into closed session after all regular scheduled business has been concluded and upon motion duly made and seconded and acted upon by roll-call vote as required under 19.85(1)(a), Stats. The purpose of the closed session is for the following: • For deliberating or negotiating the purchasing of public properties, the investing of public funds, or conducting other specified public business, whenever competitive or bargaining reasons require a closed session pursuant to § 19.85(1)(e) specifically regarding Kopmeier Sewer and Lift Page 1 of 70 Station Property Acquisition. You are further notified that at the conclusion of the Closed Session, the Common Council may convene into open session pursuant to 19.85(2), Stats., for possible additional discussion and action concerning any matters discussed in closed session and for adjournment. 7. Adjournment Kelly Tarczewski Clerk/Treasurer August 14, 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 2 of 70 To: From: Date: Re: Area 2026 Budget / Benchmark June YTD % of Budget Management Perspective General Fund – Expenditures & Other Uses $26,336,701 $13,116,139 49.8% On track overall Police Services $3,951,562 $1,652,455 41.8% Below midyear benchmark Fire Protective Services $7,573,075 $3,682,705 48.6% On track Highway Administration $1,829,335 $813,301 44.5% Below midyear benchmark Building Services $431,113 $229,115 53.1% Slightly above benchmark; monitor but no change needed Environmental Management $390,400 $373,645 95.7% Most of this is made up of Lake Management, for which the greatest expenditures occur prior to June 30 historically Transfers $2,491,000 $2,491,000 100.0% Planned transfers have already been recorded Finance staff will continue to review significant budget-to-actual variances with the applicable departments. Areas receiving additional attention include Engineering professional services, Forestry and other operating accounts approaching their annual appropriations, Building Inspection personnel costs, and accounts affected by annual or front-loaded expenditures. Environmental Management is also substantially recognized at midyear and will be evaluated in the context of the timing and nature of the underlying activity. These items are being identified for monitoring and follow-up and should not necessarily be interpreted as anticipated year-end budget overruns. Water and Sewer Utilities Looking Ahead During the second half of the year, financial reporting will increasingly focus on the City's anticipated year-end position in addition to actual results compared with budget. As additional months of activity become available, management will be better positioned to distinguish normal timing differences from developing trends and to project significant revenues, expenditures, and fund balances. Finance staff will continue reviewing activity and will bring any significant projected variances or items requiring Board action forward as they are identified. Water and Sewer Utility activity will continue to be evaluated as additional seasonal activity and billing cycles are recorded. Utility revenues can be particularly seasonal, making a simple comparison to 50% of the annual budget less meaningful at June 30. Finance staff will continue monitoring utility revenues and expenditures and will bring forward additional information if trends indicate a material departure from the annual budget. FINANCIAL RESULTS AT A GLANCE Overall Financial Position Understanding the Midyear Results General Fund Items Being Monitored Overall, the City's General Fund remains on track at midyear. Through June 30, expenditures and other financing uses total approximately $13.1 million, or 49.8% of the approximately $26.3 million annual budget. While individual areas vary based on the timing and nature of expenditures, the results do not currently indicate a broad budgetary concern. At June 30, 50% provides a useful general benchmark; however, municipal revenues and expenditures do not occur evenly throughout the year. Certain costs are paid annually or earlier in the year, while other expenditures and revenues are seasonal or occur later in the year. Accordingly, an individual account above or below 50% does not, by itself, indicate that the City will be over or under budget at year-end. Accounts and departments are closely monitored and reviewed at the department level each month. CITY OF PEWAUKEE June 30, 2026 Financial Update Mayor and City Council Finance Department August 2026 June 30, 2026 Financial Results Page 3 of 70 City of Pewaukee General Fund Summary Q2 Financial Results 2024 Actual 2025 Actual 2026 Pd 06 2026 Budget % of Budget Revenues Taxes 10,394,162 9,380,428 9,512,963 10,080,120 94% Intergovernmental 2,089,911 2,793,696 1,014,765 2,471,988 41% Licenses & Permits 1,010,198 1,088,184 637,505 1,121,650 57% Fines Fortfeitures & Penalties 296,922 540,693 422,097 500,000 84% Public Charges For Services 2,580,577 2,123,404 2,461,110 2,814,519 87% Intergovernmental Charges for Services 3,227,430 5,153,877 2,782,770 5,587,363 50% Interest Revenue 2,052,653 1,177,773 385,315 1,250,000 31% Miscellaneous 222,578 139,767 93,411 134,700 69% Total Revenues 21,874,431 22,397,821 17,309,937 23,960,340 72% Expenditures General Government Mayor 12,826 12,792 5,993 12,792 47% Commmon Council 58,441 57,834 33,033 58,634 56% Boards, Commissions & Committees 4,728 10,231 6,429 8,242 78% Municipal Court 136,933 151,391 78,885 157,429 50% Outside Services 138,530 148,037 39,896 169,500 24% Administrator 161,220 152,614 96,166 149,294 64% Clerk/Treasurer 481,485 542,918 222,576 560,247 40% Employee Services 319,721 246,834 156,964 336,280 47% Elections 57,166 26,328 17,899 86,511 21% Information Technology 494,195 478,806 292,979 646,057 45% Assessor 326,934 393,424 178,380 374,953 48% City Hall 239,503 357,919 127,906 311,059 41% Insurance 202,403 98,429 167,803 211,600 79% Unclassified 8,890 1,391 55,812 100,000 56% Total General Government 2,642,975 2,678,948 1,480,721 3,182,598 47% Public Safety Police Services 3,536,800 3,780,339 1,652,455 3,951,562 42% Fire Admin 985,285 888,208 384,532 1,692,789 23% Fire Protective Services 6,283,600 8,067,636 3,682,705 7,573,075 49% Building Services (Bldg Inspection) 510,877 461,288 229,115 431,113 53% Total Public Safety 11,316,561 13,197,470 5,948,807 13,648,539 44% Public Works Page 4 of 70 2024 Actual 2025 Actual 2026 Pd 06 2026 Budget % of Budget Highway Administration 1,723,188 1,890,001 813,301 1,829,335 44% Engineering 288,785 582,780 270,856 558,425 49% Refuse Collection and Recycling 1,126,371 1,128,469 504,282 1,233,100 41% Refuse Collection and Recycling 578,539 298,258 373,645 390,400 96% Total Public Works 3,716,883 3,899,509 1,962,084 4,011,260 49% Culture and Recreation Joint Library 896,675 797,378 519,439 890,466 58% Parks 663,326 765,819 312,181 808,870 39% Recreation Program 843,023 885,636 316,617 1,038,271 30% Boat Ramp 1,700 56 - 6,200 0% Culture & Recreation 10,000 10,000 - 10,000 0% Planning & Community Development 165,017 185,841 85,290 249,497 34% Total Culture and Recreation 2,579,742 2,644,730 1,233,527 3,003,304 41% Total Expenditures 20,256,161 22,420,657 10,625,139 23,845,701 45% 114,639 Other Financing Sources Tranfers From Other Funds 30,000 40,000 - 40,000 0% Other Financing Uses Transfer To Other Funds 841,509 1,146,152 2,491,000 2,491,000 100% Net Other Financing Sources and Uses (811,509) (1,106,152) (2,491,000) (2,451,000) 102% Change in Fund Balance 806,761 (1,128,988) 4,193,798 (2,336,361) Starting Fund Blance 7,674,066 8,480,827 7,351,839 7,351,839 Ending Fund Balance 8,480,827 7,351,839 5,015,478 Page 5 of 70 City of Pewaukee General Fund Revenue Summary Q2 Financial Results 2024 Actual 2025 Actual 2026 Pd 06 2026 Budget % of Budget Used Taxes General Tax Levy 9,651,890 8,637,224 9,174,000 9,174,000 100% Omitted Taxes - - - - 0% Other 145 1,146 11,215 120 9346% Public Accomodation Tax 310,597 311,468 143,031 270,000 53% Tax Equivalent on Water Utility 431,530 430,589 - 500,000 0% Taxes from Exempt Organization - - 184,718 136,000 136% Taxes Total 10,394,162 9,380,428 9,512,963 10,080,120 94% Intergovernmental Federal Grants - - - - Other State Grants & Aids 1,169,154 1,195,964 15,357 1,192,092 1% MFG PP Tax Aid 150,106 394,148 394,148 244,174 161% State Video 43,992 43,992 - 43,992 0% Exempt Computer Aids 64,400 64,400 - 64,400 0% State Fire Dues 178,411 150,878 196,442 184,000 107% State Trasportation Aids 483,847 710,988 408,818 732,330 56% State Shared Revenues - 221,846 - - 0% County Recycling Aids - - - - 0% Lake Patrol DNR Water Safety Aids - 11,480 - 11,000 0% Intergovernmental Total 2,089,911 2,793,696 1,014,765 2,471,988 Licenses & Permits Alcohol, Enterainment, & Dog License 23,946 32,533 53,198 29,150 182% Cable TV & Video 80,333 72,974 32,673 60,000 54% Building/Elec/Plumb/Erosion/Sign/Fir 898,719 973,777 547,984 1,022,500 54% Plan/Zone/Appeals Hearings 7,200 8,900 3,650 10,000 37% Licenses & Permits Total 1,010,198 1,088,184 637,505 1,121,650 57% Fines Fortfeit & PenaltieCourt Penalties & Lake Patrol Fines 296,922 540,693 422,097 500,000 84% Deposits Forfeited - - - - 0% Fines Fortfeit & Penalties Total 296,922 540,693 422,097 500,000 84% Public Charges For ServAdministrative Charges 12,791 24,839 12,889 19,410 66% Plat and CSM Review Fees 9,470 15,160 5,410 7,600 71% Outside Eng/Legal Fees Reimbursed 56,306 129,568 159,772 63,750 251% Boat Launch Fees 4,611 6,385 2,224 5,000 44% Ambulance Runs 675,159 (22,776) 407,793 712,000 57% Private Fire Prot. Plan Review Fees 14,450 16,125 8,275 11,600 71% Recycling Revenues 4,571 15,654 2,659 4,000 66% Park Reservation Fees 74,804 136,549 123,564 130,000 95% Recreation Programs/Field Trips 598,907 635,213 553,044 639,500 86% Park Field Usage & Concession-Not S 26,659 21,659 - 21,659 0% Garbage Collection 1,102,848 1,145,028 1,185,480 1,200,000 99% Public Charges For Services Total 1,477,729 978,376 1,275,630 1,614,519 79% Intergovernmental CharAdmin Services for W&S Utility - - - - Contracted Fire Services 2,714,433 4,684,532 2,543,721 5,118,363 50% Shared Park & Recreation Programs 269,145 277,165 171,243 319,000 54% Contracted Building Inspection 243,852 192,180 67,806 150,000 45% Intergovernmental Charges for Services Total 3,227,430 5,153,877 2,782,770 5,587,363 50% Interest Revenue Interest on Investments 2,049,704 1,177,433 385,003 1,250,000 31% Page 6 of 70 2024 Actual 2025 Actual 2026 Pd 06 2026 Budget % of Budget Used Interest on A/R & Delq PP Taxes 2,948 340 312 - 0% Interest Revenue Total 2,052,653 1,177,773 385,315 1,250,000 31% Miscellaneous Rent - Utility Division 36,000 36,000 - 36,000 0% Rent - US Cellular 14,835 18,045 7,070 15,700 45% Rent - Trinity Academy 48,000 48,000 24,000 48,000 50% Insurance Recovery 2,527 8,957 8,293 - 0% Gifts & Donations 650 3,390 - 1,000 0% Miscellaneous Revenues 120,566 25,375 54,047 34,000 159% Miscellaneous Total 222,578 139,767 93,411 134,700 69% General Fund Operating Revenues Total 21,874,431 22,397,821 17,309,937 23,960,340 72% Trans from Other Funds Trans from Other Funds 30,000 40,000 - 40,000 0% Trans from Other Funds Total 30,000 40,000 - 40,000 0% General Fund Revenues & Other Sources Total 21,904,431 22,437,821 17,309,937 24,000,340 72% Page 7 of 70 City of Pewaukee General Fund Expenditure Summary Q2 Financial Results 2024 Actual 2025 Actual 2026 Pd 06 2026 Budget % of Budget Used Mayor Wages 10,558 10,529 4,933 10,500 47% Benefits 2,269 2,263 1,060 2,292 46% Mayor Total 12,826 12,792 5,993 12,792 47% Commmon Council Wages 39,964 39,107 18,321 39,000 47% Benefits 8,252 8,173 3,829 8,151 47% Training/Conferences/Memberships 10,225 10,553 10,882 11,483 95% Commmon Council Total 58,441 57,834 33,033 58,634 56% Boards, Commissions & Committees Fire Commission - 43 - 1,131 0% Public Works Committee 237 323 172 775 22% Board of Review 3,950 9,994 5,999 4,517 133% Board of Appeals 541 (129) 258 1,819 14% Boards, Commissions & Committees Total 4,728 10,231 6,429 8,242 78% Municipal Court Wages 102,701 118,413 65,886 122,589 54% Benefits 29,913 29,259 9,490 29,540 32% Training/Conferences/Memberships 2,341 2,830 1,360 2,800 49% Supplies & Equipment 1,827 890 2,149 2,500 86% Prisoner Housing 151 - - - 0% Municipal Court Total 136,933 151,391 78,885 157,429 50% Outside Services General Affairs Attorney 40,945 52,474 17,130 60,000 29% Audit and Accounting 58,139 60,198 8,167 70,000 12% Investment Expense 29,586 28,689 14,599 30,000 49% Other Professional Services 9,860 6,677 - 9,500 0% Other Professional Services 9,860 6,677 - 9,500 0% Outside Services Total 148,390 154,714 39,896 179,000 22% Administrator Wages 142,021 131,868 83,270 127,903 65% Benefits 18,814 19,559 12,656 20,131 63% Supplies & Equipment 285 663 104 610 17% Training/Conferences/Memberships 100 524 135 650 21% Administrator Total 161,220 152,614 96,166 149,294 64% Clerk/Treasurer Wages 204,167 182,681 84,691 236,162 36% Benefits 118,708 98,541 37,841 124,351 30% Other Professional Services 142,400 238,579 94,506 161,000 59% Supplies & Equipment 13,298 15,590 4,044 25,350 16% Conferences/Memberships/Dues 1,121 3,633 1,081 7,384 15% Notices & Publications 1,790 3,895 413 6,000 7% Clerk/Treasurer Total 481,485 542,918 222,576 560,247 40% Employee Services Wages 183,711 141,095 89,212 175,500 51% Benefits 60,285 36,489 20,722 60,580 34% Attorney Fees 4,277 11,883 17,031 15,000 114% Training/Conferences/Memberships 49,030 37,081 19,721 47,700 41% Employee Wellness Program 9,850 5,718 2,878 15,000 19% Supplies & Equipment 12,568 14,568 7,401 22,500 33% Employee Services Total 319,721 246,834 156,964 336,280 47% Page 8 of 70 2024 Actual 2025 Actual 2026 Pd 06 2026 Budget % of Budget Used Elections Wages 38,728 17,485 11,372 65,500 17% Benefits 2,355 1,009 712 5,011 14% Supplies & Equipment 14,744 7,229 5,695 14,500 39% Attorney Fees 877 369 - 1,000 0% Notices & Publications 462 236 121 500 24% Elections Total 57,166 26,328 17,899 86,511 21% Information Technology Wages 105,194 110,512 54,078 115,201 47% Benefits 32,634 30,966 13,294 30,356 44% Supplies & Equipment 353,970 337,327 225,607 499,500 45% Training/Conferences/Memberships 2,398 - - 1,000 0% Information Technology Total 494,195 478,806 292,979 646,057 45% Assessor Wages 241,269 254,605 123,080 263,586 47% Benefits 62,747 77,835 33,479 77,067 43% Attorney Fees 5,883 8,007 1,647 7,000 24% WI Mfg Chgs 9,557 - 11,842 10,000 118% Contract for Services 5,652 37,500 - - 0% Supplies & Equipment 1,255 8,549 937 8,800 11% Training/Conferences/Memberships 571 6,928 7,394 8,500 87% Assessor Total 326,934 393,424 178,380 374,953 48% City Hall Wages 22,599 22,226 8,189 17,000 48% Benefits 1,222 1,154 510 2,300 22% Data Processing 32,752 78,927 13,556 53,000 26% Utilities 70,006 68,640 29,448 89,407 33% Bldg & Grounds Maint 94,122 160,391 68,528 115,000 60% Supplies & Equipment 18,801 26,580 7,674 34,352 22% City Hall Total 239,503 357,919 127,906 311,059 41% Unclassified Delinq PP & Rescinded Taxes 8,890 - - - 0% Contingency Appropriation - 1,391 55,812 100,000 56% Unclassified Total 8,890 1,391 55,812 100,000 56% Insurance Insurance Consultant 9,444 6,544 2,571 15,000 17% Officials Bond - - - - 0% Workers Compensation 85,958 (22,081) 63,324 74,000 86% Property and Liability - - - - 0% Insurance Total 95,402 (15,537) 65,894 89,000 74% Police Services Wages 13,836 36,618 28,325 8,700 326% Benefits (9,197) 17,362 9,317 1,904 489% Attorney Fees 30,925 46,451 12,247 42,000 29% Contract for Lake Patrol 19,144 19,144 - 30,098 0% Contract for Services 3,466,978 3,640,137 1,588,620 3,837,710 41% Community Service Program 7,631 7,743 2,369 18,000 13% Training/Conferences/Memberships - 400 - 500 0% Supplies & Equipment 7,483 12,484 11,576 12,650 92% Police Services Total 3,536,800 3,780,339 1,652,455 3,951,562 42% Fire Admin Wages 363,437 314,458 151,277 841,400 18% Benefits 279,305 150,781 56,790 330,889 17% Attorney Fees 12,463 7,018 2,069 10,000 21% Contract for Services 128,144 172,723 81,458 190,000 43% Utilities 66,648 99,775 38,791 133,000 29% Supplies, Equipment, Grounds Maint 131,642 139,128 52,051 175,500 30% Training/Conferences/Memberships 3,646 4,325 2,097 12,000 17% Fire Admin Total 985,285 888,208 384,532 1,692,789 23% Page 9 of 70 2024 Actual 2025 Actual 2026 Pd 06 2026 Budget % of Budget Used Fire Protective Services Wages 3,962,663 5,122,962 2,422,914 4,782,486 51% Benefits 1,754,127 2,170,166 915,062 1,888,165 48% Supplies & Equipment 450,777 453,675 217,424 640,000 34% Conferences/Memberships/Dues 10,373 89,053 23,688 75,000 32% Liability & Workers Comp 105,660 231,780 103,617 187,424 55% Fire Protective Services Total 6,283,600 8,067,636 3,682,705 7,573,075 49% Building Services (Bldg InspecWages 280,543 285,275 151,417 256,613 59% Benefits 193,346 104,767 56,432 98,850 57% Attorney Fees - 467 - 3,000 0% Contract for Services 21,266 49,030 13,518 35,000 39% Supplies & Equipment 14,705 17,779 6,207 31,950 19% Training/Conferences/Memberships 1,017 3,971 1,542 5,700 27% Building Services (Bldg Inspection) Total 510,877 461,288 229,115 431,113 53% Highway Administration Wages 667,047 648,681 404,382 743,320 54% Benefits 408,372 526,811 206,511 354,165 58% Utilities 30,080 36,354 18,534 46,100 40% Supplies & Equipment 249,564 339,123 89,074 285,450 31% Building & Ground Maint 21,664 22,020 5,350 25,400 21% Training/Conferences/Memberships 226 2,160 1,862 3,500 53% Sand & Salt 194,903 204,336 16,107 225,000 7% Road Signs & Repairs 138,492 97,695 59,844 132,400 45% Highway Administration Total 1,710,348 1,877,180 801,664 1,815,335 44% Engineering Wages 190,239 333,416 141,061 346,660 41% Benefits 7,795 46,453 35,288 117,965 30% Outside Engineering 66,131 170,562 88,262 60,000 147% Supplies & Equipment 22,653 29,126 4,398 28,300 16% Training/Conferences/Memberships 1,967 3,224 1,847 5,500 34% Engineering Total 288,785 582,780 270,856 558,425 49% Refuse Collection and Recycl Garbage Cololection 1,041,745 1,074,340 487,164 1,150,000 42% Wages 8,935 8,841 3,949 11,000 36% Benefits 683 676 302 900 34% Hauling Recyclables 73,955 43,808 12,866 70,000 18% Supplies & Equipment 1,053 805 - 1,200 0% Refuse Collection and Recycling Total 1,126,371 1,128,469 504,282 1,233,100 41% Environmental Management Lake Management 526,445 270,000 283,500 284,000 100% HAWS Contracted Services 13,599 6,900 6,900 6,900 100% Deer Control 21,000 7,685 7,275 25,500 29% Forestry 17,495 13,673 75,970 74,000 103% Environmental Management Total 578,539 298,258 373,645 390,400 96% Joint Library Joint Library 896,675 797,378 519,439 890,466 58% Joint Library Total 896,675 797,378 519,439 890,466 58% Parks Wages 317,322 364,634 165,514 370,450 45% Benefits 129,959 162,116 62,332 151,320 41% Attorney Fees 4,754 7,836 3,071 500 614% Supplies & Equipment 160,756 156,501 43,374 185,800 23% Utilities 49,381 73,495 36,456 99,300 37% Training/Conferences/Memberships 1,155 1,237 1,435 1,500 96% Parks Total 663,326 765,819 312,181 808,870 39% 0% Recreation Program Wages 465,593 479,345 188,795 599,221 32% Page 10 of 70 2024 Actual 2025 Actual 2026 Pd 06 2026 Budget % of Budget Used Benefits 142,629 126,936 48,623 136,750 36% Contract for Services 67,026 77,668 19,469 85,000 23% Supplies & Equipment 148,424 164,556 49,098 182,500 27% Training/Conferences/Memberships 3,010 6,291 2,071 9,500 22% Liability & Workers Comp 16,342 30,839 8,562 25,300 34% Other - - - - 0% Recreation Program Total 843,023 885,636 316,617 1,038,271 30% Boat Ramp Boat Ramp 1,700 56 - - 0% Boat Ramp Total 1,700 56 - - 0% Culture & Recreation Fireworks 10,000 10,000 - - 0% Culture & Recreation Total 10,000 10,000 - - 0% Planning & Community Devel Wages 93,381 97,816 47,616 104,095 46% Benefits 46,991 47,429 19,085 47,402 40% Attorney Fees 6,582 9,038 6,706 10,000 67% Other Professional Services 12,701 24,464 10,515 75,000 14% Training/Conferences/Memberships 782 1,220 930 6,000 15% Supplies & Equipment 1,178 743 167 1,000 17% Notices & Publications 3,403 5,130 271 6,000 5% Planning & Community Development Total 165,017 185,841 85,290 249,497 34% Transfers Transfers Out 841,509 1,146,152 2,491,000 2,491,000 100% Transfers Total 841,509 1,146,152 2,491,000 2,491,000 100% Total General Fund Expenditures and Other Uses 20,987,690 23,446,699 13,002,593 26,193,401 50% Page 11 of 70 City of Pewaukee General Fund Revenue Detail Q2 Financial Results GL NUMBER Description 2024 Actual Actual 2025 YTD 06/30/2026 2026 BUDGET % of Budget Used Taxes 100-00000-41110 GENERAL TAX LEVY 9,651,890 8,637,224 9,174,000 9,174,000 100% 100-00000-41115 OMITTED TAXES COLLECTED - - - - 0% 100-00000-41150 MANAGED FOREST LAND TAXES 5 183 - - 0% 100-00000-41180 DELINQUENT PERS PROPERTY TAX COLL 0 903 - - 0% 100-00000-41190 TAX LEVY OVERRUN - - - - 0% 100-00000-41220 SALES TAX DISCOUNT 140 60 - 120 0% 100-00000-41900 AG USE CONVERSION PENALTIES - - 11,215 - 100-00000-41210 PUBLIC ACCOMMODATION TAX REVENUE 310,597 311,468 143,031 270,000 53% 100-00000-41310 TAX EQUIVALENT - WATER UTILITY 431,530 430,589 - 500,000 0% 100-00000-41320 TAXES FROM EXEMPT ORGANIZATIONS - - 184,718 136,000 136% Total Taxes 10,394,162 9,380,428 9,512,963 10,080,120 94% 100-00000-46420 GARBAGE COLLECTION 1,102,848 1,145,028 1,185,480 1,200,000 99% Total Special Charges 1,102,848 1,145,028 1,185,480 1,200,000 99% Intergovernmental 100-00000-43610 STATE FIRE AIDS - 221,846 - - 0% 100-00000-43412 STATE MANUFACTURING PERSONAL PROPERTY TA 150,106 394,148 394,148 244,174 161% 100-00000-43413 STATE VIDEO AIDS 43,992 43,992 - 43,992 0% 100-00000-43415 EXEMPT COMPUTER AIDS 64,400 64,400 - 64,400 0% 100-00000-43420 STATE FIRE DUES 178,411 150,878 196,442 184,000 107% 100-00000-43530 STATE TRANSPORTATION AIDS 483,847 710,988 408,818 732,330 56% 100-00000-43410 STATE SHARED REVENUES 1,169,147 1,194,610 - 1,192,092 0% 100-00000-43529 STATE TANK INSPECTION FEES - - - - 0% 100-00000-43620 AIDS IN LIEU OF TAXES 8 16 15,357 - 0% 100-00000-43630 STATE VOTING EQUIPMENT REIMBURSEMENT - - - - 0% 100-00000-43650 FOREST CROPLAND/MANAGED FOREST LAND - - - - 0% 100-00000-43700 OTHER STATE GRANTS - 1,338 - - 0% 100-00000-43790 COUNTY RECYCLING AIDS - - - - 0% 100-00000-43791 COUNTY RECYCLING AIDS - DIRECT HAUL - - - - 0% 100-00000-43792 COUNTY RECYCLING AIDS - CARTS - - - - 0% 100-00000-43216 FEDERAL GRANTS OTHER - - - - 0% 100-00000-43900 VILLAGE LAKE PATROL WATER SAFETY AIDS - 11,480 - 11,000 0% Total Intergovernmental 2,089,911 2,793,696 1,014,765 2,471,988 41% Licenses & Permits 100-00000-44110 ALCOHOL LICENSES 13,240 14,247 44,412 14,000 317% 100-00000-44120 OPERATOR LICENSES 7,160 7,555 6,165 7,000 88% 100-00000-44121 CIGARETTE LICENSES 500 500 300 500 60% 100-00000-44122 OUTDOOR ENTERTAINMENT PERMIT - - - - 0% 100-00000-44123 AMUSEMENT LICENSES 980 1,010 1,000 1,000 100% 100-00000-44124 LODGING LICENSES 200 375 300 250 120% 100-00000-44200 DOG LICENSES 1,866 8,845 1,021 6,400 16% 100-00000-44300 BUILDING PERMITS 370,219 348,112 205,246 450,000 46% 100-00000-44301 ELECTRICAL PERMITS 128,196 140,221 42,477 130,000 33% 100-00000-44302 PLUMBING PERMITS 84,368 106,722 44,544 100,000 45% 100-00000-44303 HVAC PERMITS 55,322 126,757 37,462 80,000 47% 100-00000-44306 EROSION PERMITS 40,832 30,723 6,021 40,000 15% 100-00000-44307 PERMITS - 100 - - 0% 100-00000-44310 SIGN PERMITS 5,309 7,012 3,342 5,000 67% 100-00000-44311 STATE CODE STAMPS 1,677 1,548 300 2,500 12% 100-00000-44312 STREET OPENING PERMITS 6,450 7,700 14,025 5,000 281% 100-00000-44317 OUTSIDE BUILDING PLAN REVIEW 7,686 7,583 2,802 6,000 47% 100-00000-44320 FIRE INSP COMMERICAL BLDGS 188,405 184,424 185,483 200,000 93% 100-00000-44901 OTHER PERMITS 5,320 3,370 1,690 1,000 169% Page 12 of 70 GL NUMBER Description 2024 Actual Actual 2025 YTD 06/30/2026 2026 BUDGET % of Budget Used 100-00000-44902 SPECIAL EVENT PERMIT 4,935 3,680 2,223 3,000 74% 100-00000-44125 CABLE TV FRANCHISE 80,333 72,974 32,673 60,000 54% 100-00000-44400 PLAN/ZONE APPEALS HEARING 7,200 8,900 3,650 10,000 37% 100-00000-47390 BUILDING CODE ENFORCEMENT - 5,825 2,370 - 0% Total Licenses & Permits 1,010,198 1,088,184 637,505 1,121,650 57% Fines Fortfeitures & Penalties 100-00000-45110 COURT PENALTIES 296,922 540,693 422,097 500,000 84% 100-00000-45130 LAKE PATROL CITATIONS - - - - 100-00000-45190 ANIMAL FINES - - - - 100-00000-45320 DEPOSITS FORFEITED - - - - Total Fines Fortfeitures & Penalties 296,922 540,693 422,097 500,000 84% Public Charges For Services 100-00000-46160 ADMINISTRATIVE CHARGES 2,545 9,015 6,001 6,000 100% 100-00000-46170 EXEMPT PROPERTY FILING FEE 550 - 600 400 150% 100-00000-46180 PUBLICATION FEES 1,173 7,191 734 3,000 24% 100-00000-46181 HOUSE NUMBERS 1,200 935 280 1,000 28% 100-00000-46183 COPY CHARGES 5 148 2 50 3% 100-00000-46191 SPECIAL ASSESSMENT LETTERS 8,125 7,550 4,300 7,000 61% 100-00000-46311 HIGHWAY SERVICES - - - - 0% 100-00000-46321 STREET LIGHT REIMBURSEMENT (808) 0 973 1,960 50% 100-00000-46440 WEED CUTTING - - - - 0% 100-00000-46850 ECONOMIC DEVELOPMENT - TIF - - - - 0% 100-00000-46184 PLAT & CSM REVIEW FEES 2,070 8,560 510 2,000 26% 100-00000-46185 SITE REVIEW FEES 6,500 6,100 3,900 5,000 78% 100-00000-46186 ZONING CONFORMATION LETTER FEE 900 500 1,000 600 167% 100-00000-46187 OUTSIDE ENGINEER FEES REIMB 44,149 120,302 156,026 60,000 260% 100-00000-46188 LEGAL FEES REIMBURSED 12,062 8,381 1,616 3,500 46% 100-00000-46189 IN-HOUSE ENGINEER SERVICES REIMBURSED 95 886 2,129 250 852% 100-00000-46195 BOAT LAUNCH FEES 4,611 6,385 2,224 5,000 44% 100-00000-46225 FIRE RUNS ON FED/STATE ROADS - - - - 0% 100-00000-46230 AMBULANCE RUNS 675,159 (22,776) 407,793 712,000 57% 100-00000-46240 PRIVATE FIRE PROTECTION PLAN REVIEW FEE 14,450 16,125 8,275 11,600 71% 100-00000-46270 FIRE/AMBO SPECIAL EVENT CHARGES - - - - 0% 100-00000-46435 RECYCLING REVENUES 4,571 15,654 2,659 4,000 66% 100-00000-46720 PARK RESERVATION FEES 74,804 136,549 123,564 130,000 95% 100-00000-46721 PARK RECREATION PROGRAMS 491,351 531,543 470,964 540,000 87% 100-00000-46722 PARK RECREATION FIELD TRIPS 84,351 63,630 44,468 63,000 71% 100-00000-46723 PARK OUTSIDE CHARGES - CLUB USE FEES (5,445) 8,675 6,965 7,500 93% 100-00000-46726 PARK EQUIPMENT USAGE 10,128 4,905 1,567 12,000 13% 100-00000-46727 WPRA TICKET SALES 6,154 4,797 363 4,500 8% 100-00000-46728 PARK/REC COMMUNITY DONATIONS 12,281 21,663 28,667 12,500 229% 100-00000-46729 PARK REIMBURSEMENTS/RESTITUTION/MISC 87 - 50 - 0% 100-00000-46800 PARK NON-SHARED DONATIONS 26,659 21,659 - 21,659 0% Total Public Charges For Services 1,477,729 978,376 1,275,630 1,614,519 79% Intergovernmental Charges for Services 100-00000-47323 CONTRACTED FIRE SERVICES 2,219,639 2,470,032 1,607,822 2,802,363 57% 100-00000-47326 CONTRACTED FIRE SERVICES LISBON 494,794 2,214,500 935,898 2,316,000 40% 100-00000-47370 SHARED PARK & RECREATION PROGRAMS 269,145 277,165 171,243 319,000 54% 100-00000-47375 VILLAGE REIMBURSEMENTS 5,006 - - - 0% 100-00000-47380 CONTRACTED BUILDING INSPECTION 238,846 192,180 67,806 150,000 45% 100-00000-47320 ADMINISTRATION SERVICES FOR W&S UTILITY - - - - 0% Total Intergovernmental Charges for Services 3,227,430 5,153,877 2,782,770 5,587,363 50% Interest Revenue 100-00000-48100 INTEREST ON INVESTMENTS 1,443,457 636,984 251,041 850,000 30% 100-00000-48105 INTEREST ON INVESTMENTS-EHLERS 606,247 540,450 133,962 400,000 33% 100-00000-48107 INTEREST - AMERICAN RESCUE PLAN 0 - - - 0% 100-00000-48110 INTEREST ON DELINQUENT PP TAXES 2,936 202 (141) - 0% Page 13 of 70 GL NUMBER Description 2024 Actual Actual 2025 YTD 06/30/2026 2026 BUDGET % of Budget Used 100-00000-48120 INTEREST ON ACCOUNTS RECEIVABLE 12 138 453 - 0% Total Interest Revenue 2,052,653 1,177,773 385,315 1,250,000 31% Miscellaneous 100-00000-48200 RENT - UTILITY DIVISION 36,000 36,000 - 36,000 0% 100-00000-48210 RENT - US CELL 14,835 18,045 7,070 15,700 45% 100-00000-48220 RENT - TRINITY ACADEMY 48,000 48,000 24,000 48,000 50% 100-00000-48430 HIGHWAY INSURANCE RECOVERY 2,527 8,957 8,293 - 0% 100-00000-48440 GENERAL INSURANCE RECOVERY - - - - 0% 100-00000-48450 PARK INSURANCE RECOVERY - - - - 0% 100-00000-48460 FIRE/RESCUE INSURANCE RECOVERY - - - - 0% 100-00000-48500 GIFTS & DONATIONS - - - - 0% 100-00000-48503 DONATIONS - POLICE COMMUNITY SERVICE PRO 400 2,000 - 500 0% 100-00000-48504 PROGRAM FEES - POLICE COMMUNITY SERVICE - 390 - - 0% 100-00000-48508 FIRE DONATIONS 250 1,000 - 500 0% 100-00000-48800 RECOVERY OF DELINQUENT PERSONAL PROPERTY (2,413) - - - 0% 100-00000-48900 MISCELLANEOUS REVENUES 109,412 8,798 38,457 20,000 192% 100-00000-48908 MISCECLLANEOUS REVENUE (PARKS) 486 186 - - 0% 100-00000-48910 INSURANCE DIVIDEND REVENUE 8,769 11,157 10,237 8,000 128% 100-00000-48920 CREDIT CARD REBATE 4,312 5,235 5,354 6,000 89% 100-00000-49110 PROCEEDS OF LONG TERM DEBT - - - - 0% 100-55200-46719 PARK BANNER & SCOREBOARD REVENUE - - - - 0% 100-55200-48900 Other Revenues - - - - 0% Total Miscellaneous 222,578 139,767 93,411 134,700 69% Total Revenues 21,874,431 22,397,821 17,309,937 23,960,340 72% Trans from Other Funds 100-00000-49225 TRANSFER FROM TOURISM FUND 30,000 40,000 - 40,000 0% 100-00000-49230 TRANSFER FROM DEBT SERVICE - - - - Total Trans from Other Funds 30,000 40,000 - 40,000 0% Net Revenues & Other Sources 21,904,431 22,437,821 17,309,937 24,000,340 Page 14 of 70 City of Pewaukee General Fund Expenditure Detail Q2 Financial Results GL NUMBER Description 2024 Actual 2025 Actual YTD 06/30/2026 2026 BUDGET % of Budget Used Mayor 100-51100-51100 MAYOR - WAGES 10,558 10,529 4,933 10,500 47% 100-51100-51300 MAYOR - SOCIAL SECURITY 911 909 426 942 45% 100-51100-51400 MAYOR - AUTO ALLOWANCE 1,357 1,354 634 1,350 47% Total Mayor 12,826 12,792 5,993 12,792 47% Commmon Council 100-51110-51100 COUNCIL - WAGES 39,964 39,107 18,321 39,000 47% 100-51110-51300 COUNCIL - SOCIAL SECURITY 3,426 3,360 1,574 3,351 47% 100-51110-51400 COUNCIL - AUTO ALLOWANCE 4,826 4,813 2,255 4,800 47% 100-51110-53200 COUNCIL - DUES, MEMBERSHIPS & SUBSCRIPTI 9,617 10,527 10,882 10,883 100% 100-51110-53210 COUNCIL - MEETINGS & CONVENTIONS 544 - - 600 0% 100-51110-53400 COUNCIL - OPERATING SUPPLIES 64 26 - - 0% Total Commmon Council 58,441 57,834 33,033 58,634 56% Boards, Commissions & Committees 100-51121-51300 FIRE COMMISSION - SOCIAL SECURITY - 3 - 31 0% 100-51121-51410 FIRE COMMISSION - COMMISSIONER FEES - 40 - 400 0% 100-51121-52100 ATTORNEY'S FEES - - - 500 0% 100-51121-52980 FIRE COMMISSION - TRAINING - - - 200 0% 100-51133-51300 PUBLIC WORKS COMMITTEE - SOCIAL SECURITY 17 23 12 55 22% 100-51133-51410 PUBLIC WORKS COMMITTEE - COMMITTEE FEES 220 300 160 720 22% 100-51133-53400 PUBLIC WORKS COMMITTEE - OPERATING SUPPL - - - - 0% 100-51535-51300 BOARD OF REVIEW - SOCIAL SECURITY 24 50 26 37 70% 100-51535-51410 BOARD OF REVIEW - MEETING FEES 320 660 395 480 82% 100-51535-52100 ATTORNEY'S FEES 3,606 9,284 5,578 4,000 139% 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 45% 100-56400-51410 BOARD OF APPEALS - MEETING FEES 60 (280) 140 320 44% 100-56400-52100 ATTORNEY'S FEES - - - 1,000 0% 100-56400-53470 BOARD OF APPEALS - NOTICES & PUBLICATION 476 142 108 475 23% Total Boards, Commissions & Committees 4,728 10,231 6,429 8,242 78% Administrator 100-51410-51100 ADMINISTRATOR - WAGES 123,670 128,195 83,270 127,903 65% 100-51410-51300 ADMINISTRATOR - SOCIAL SECURITY 9,475 9,810 6,289 9,785 64% 100-51410-51310 ADMINISTRATOR - HEALTH INSURANCE 18,351 3,673 - - 0% 100-51410-51320 ADMINISTRATOR - DENTAL INSURANCE 361 393 174 452 39% 100-51410-51330 ADMINISTRATOR - OPTICAL INSURANCE 127 150 58 160 36% 100-51410-51340 ADMINISTRATOR - LIFE INSURANCE 118 92 41 140 29% 100-51410-51350 ADMINISTRATOR - DISABILITY INSURANCE 333 333 167 385 43% 100-51410-51360 ADMINISTRATOR - PENSION 8,400 8,781 5,928 9,209 64% 100-51410-52260 ADMINISTRATOR - TELEPHONE & CELL 265 448 104 460 23% 100-51410-53200 ADMINISTRATOR - DUES, MEMBERSHIPS & SUBS 100 100 135 150 90% 100-51410-53210 ADMINISTRATOR - MEETINGS & CONVENTIONS - 424 - 500 0% 100-51410-53300 ADMINISTRATOR - MILEAGE - - - 25 0% 100-51410-53400 ADMINISTRATOR - OPERATING SUPPLIES 20 215 - 125 0% 100-51410-53950 ADMINISTRATOR - NEW EQUIPMENT - - - - 0% Total Administrator 161,220 152,614 96,166 149,294 64% Page 15 of 70 GL NUMBER Description 2024 Actual 2025 Actual YTD 06/30/2026 2026 BUDGET % of Budget Used Insurance 100-51930-52150 INSURANCE CONSULTANT 9,444 6,544 2,571 15,000 17% 100-51930-55100 OFFICALS BOND - - - - 0% 100-51930-55110 WORKER'S COMPENSATION 85,958 (22,081) 63,324 74,000 86% 100-51930-55120 PROPERTY & LIABILITY 107,001 113,966 101,908 122,600 83% Total Insurance 202,403 98,429 167,803 211,600 79% Outside Services 100-51300-52100 ATTORNEY'S FEES 40,945 52,474 17,130 60,000 29% 100-51510-52120 AUDIT SERVICES 58,139 60,198 8,167 70,000 12% 100-51510-52140 INVESTMENT EXPENSE - EHLERS 29,586 28,689 14,599 30,000 49% 100-51510-52150 INVESTMENT EXPENSE - - - - 0% 100-51510-52190 OTHER PROFESSIONAL SERVICES 8,360 5,177 - 8,000 0% 100-51980-52150 WEIGHTS & MEASURES 1,500 1,500 - 1,500 0% Total Outside Services 138,530 148,037 39,896 169,500 24% Unclassified 100-51910-57400 DELINQUENT PERSONAL PROPERTY TAXES - - - - 100-51910-57410 RESCINDED TAXES 8,890 - - - 100-51980-59910 CONTINGENCY APPROPRIATION - 1,391 55,812 100,000 56% 100-52500-53400 COVID 19 VIRUS - OPERATING SUPPLIES - - - - 0% Total Unclassified 8,890 1,391 55,812 100,000 56% Municipal Court 100-51200-51100 COURT - WAGES 16,680 16,634 10,275 16,589 62% 100-51200-51200 SALARIES 86,021 101,778 55,611 106,000 52% 100-51200-51280 COURT - OVERTIME - - - - 0% 100-51200-51300 COURT - SOCIAL SECURITY 8,316 8,618 5,146 9,371 55% 100-51200-51310 COURT - HEALTH INSURANCE 14,417 12,981 1,480 11,541 13% 100-51200-51320 COURT - DENTAL INSURANCE 361 393 33 452 7% 100-51200-51330 COURT - OPTICAL INSURANCE 67 79 54 84 64% 100-51200-51340 COURT - LIFE INSURANCE 280 295 154 185 83% 100-51200-51350 COURT - DISABILITY INSURANCE 236 246 51 282 18% 100-51200-51360 COURT - PENSION 6,236 6,647 2,572 7,625 34% 100-51200-53200 COURT - DUES, MEMBERSHIPS & SUBSCRIPTION 190 260 260 300 87% 100-51200-53210 COURT - MEETINGS & CONVENTIONS 2,151 2,570 1,100 2,500 44% 100-51200-53300 COURT - MILEAGE 137 220 151 200 75% 100-51200-53400 COURT - OPERATING SUPPLIES 1,691 670 1,999 2,200 91% 100-51200-53450 COURT - WITNESS FEES - - - 100 0% 100-52700-52920 COURT - PRISONER HOUSING 151 - - - 0% Total Municipal Court 136,933 151,391 78,885 157,429 50% Clerk/Treasurer 100-51420-51100 CLERK/TREASURER - WAGES 200,888 244,440 117,374 294,062 40% 100-51420-51150 PART-TIME WAGES 2,220 3,975 (212) 5,000 -4% 100-51420-51280 CLERK/TREASURER - OVERTIME 3,926 1,294 1,042 3,000 35% 100-51420-51290 WAGES CHARGED TO/FROM OTHER DEPT (2,866) (67,028) (33,514) (65,900) 51% 100-51420-51300 CLERK/TREASURER - SOCIAL SECURITY 14,823 18,034 8,478 22,500 38% 100-51420-51310 CLERK/TREASURER - HEALTH INSURANCE 108,972 97,213 37,828 113,507 33% 100-51420-51320 CLERK/TREASURER - DENTAL INSURANCE 3,357 5,026 2,211 5,405 41% 100-51420-51330 CLERK/TREASURER - OPTICAL INSURANCE 533 766 295 850 35% 100-51420-51340 CLERK/TREASURER - LIFE INSURANCE 605 620 353 810 44% 100-51420-51350 CLERK/TREASURER - DISABILITY INSURANCE 786 803 455 1,155 39% 100-51420-51360 CLERK/TREASURER - PENSION 12,801 16,182 8,274 25,124 33% 100-51420-51370 UNEMPLOYMENT - - - - 0% 100-51420-51950 CLERK/TREASURER - BENEFITS CHG'D TO/FROM (23,169) (40,104) (20,052) (45,000) 45% 100-51420-52130 CLERK/TREASURER - OTHER ACCOUNTING SERVI 142,400 238,579 94,506 161,000 59% 100-51420-52160 CLERK/TREASURER - BACKGROUND CHECKS/LIC 1,617 2,114 - 2,300 0% 100-51420-52260 CLERK/TREASURER - TELEPHONE & CELL 265 480 224 384 58% 100-51420-52430 CLERK/TREASURER - EQUIP REPAIR & MAINT 5,841 4,316 2,314 10,000 23% 100-51420-52980 CLERK/TREASURER - TRAINING 210 - - 3,500 0% Page 16 of 70 GL NUMBER Description 2024 Actual 2025 Actual YTD 06/30/2026 2026 BUDGET % of Budget Used 100-51420-53200 CLERK/TREASURER - DUES, MEMBERSHIPS & SU 645 606 858 1,500 57% 100-51420-53210 CLERK/TREASURER - MEETINGS & CONVENTIONS - 2,548 - 2,000 0% 100-51420-53300 CLERK/TREASURER - MILEAGE 313 536 152 750 20% 100-51420-53400 CLERK/TREASURER - OPERATING SUPPLIES 5,509 8,515 1,578 8,000 20% 100-51420-53410 CLERK/TREASURER - UNIFORMS 18 108 - 300 0% 100-51420-53470 CLERK/TREASURER - NOTICES & PUBLICATIONS 1,790 3,895 413 6,000 7% 100-51420-53950 CLERK/TREASURER - NEW EQUIPMENT - - - 4,000 0% Total Clerk/Treasurer 481,485 542,918 222,576 560,247 40% Elections 100-51440-51150 PART-TIME WAGES 33,261 14,733 10,875 59,000 18% 100-51440-51250 ELECTIONS - TRAINING WAGES 1,705 - 26 2,000 1% 100-51440-51290 WAGES CHARGED TO/FROM OTHER DEPT 3,762 2,752 471 4,500 10% 100-51440-51300 ELECTIONS - SOCIAL SECURITY 2,355 1,009 712 5,011 14% 100-51440-51410 ELECTIONS - BOARD OF CANVASSERS MEETING - - - - 0% 100-51440-52100 ATTORNEY'S FEES 877 369 - 1,000 0% 100-51440-52430 ELECTIONS - EQUIP REPAIR & MAINT 1,839 1,903 - 2,000 0% 100-51440-52980 ELECTIONS - TRAINING 149 - - - 0% 100-51440-53120 ELECTIONS - PRINTING 6,651 4,941 4,363 10,000 44% 100-51440-53400 ELECTIONS - OPERATING SUPPLIES 6,105 385 1,332 2,500 53% 100-51440-53470 ELECTIONS - NOTICES & PUBLICATIONS 462 236 121 500 24% 100-51440-53950 ELECTIONS - NEW EQUIPMENT - - - - 0% Total Elections 57,166 26,328 17,899 86,511 21% City Hall 100-51600-51150 PART-TIME WAGES 15,911 15,089 6,662 17,000 39% 100-51600-51290 WAGES CHARGED TO/FROM OTHER DEPT 6,688 7,138 1,527 - 0% 100-51600-51300 CITY HALL - SOCIAL SECURITY 1,222 1,154 510 1,300 39% 100-51600-51360 CITY HALL - PENSION - - - 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 53,000 26% 100-51600-52210 CITY HALL - ELECTRICITY 44,561 26,110 12,606 36,000 35% 100-51600-52220 GAS FOR HEAT (NATURAL GAS) 10,337 14,961 14,251 24,000 59% 100-51600-52230 CITY HALL - WATER 601 1,057 183 1,400 13% 100-51600-52240 CITY HALL - SEWER 1,416 2,360 472 2,800 17% 100-51600-52260 CITY HALL - PHONE & CELL 11,575 21,700 1,431 23,690 6% 100-51600-52400 CITY HALL - JANITORIAL SUPPLIES 44,062 45,892 20,763 65,000 32% 100-51600-52410 CITY HALL - BUILDING REPAIRS & MAINT 50,060 114,499 47,765 50,000 96% 100-51600-52420 CITY HALL - GROUNDS MAINTENANCE 1,868 1,642 294 1,000 29% 100-51600-52430 CITY HALL - EQUIP REPAIR & MAINT - 2,852 - 2,852 0% 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 1,517 33% 100-51600-53110 CITY HALL - POSTAGE 13,151 13,984 5,434 14,500 37% 100-51600-53400 CITY HALL - OPERATING SUPPLIES 3,783 7,978 1,864 11,000 17% 100-51600-53420 CITY HALL - FUEL - - - - 0% 100-51600-53950 CITY HALL - NEW EQUIPMENT - 124 - 5,000 0% Total City Hall 239,503 357,919 127,906 311,059 41% Employee Services 100-51430-51100 EMPLOYEE SERVICES - WAGES 143,107 98,990 48,412 123,500 39% 100-51430-51200 SALARIES 40,605 42,105 40,801 52,000 78% 100-51430-51290 WAGES CHARGED TO/FROM OTHER DEPT - - - - 0% 100-51430-51300 EMPLOYEE SERVICES - SOCIAL SECURITY 13,626 10,639 6,732 13,694 49% 100-51430-51310 EMPLOYEE SERVICES - HEALTH INSURANCE 33,337 10,273 4,454 25,300 18% 100-51430-51320 EMPLOYEE SERVICES - DENTAL INSURANCE 514 707 331 2,500 13% 100-51430-51330 EMPLOYEE SERVICES - OPTICAL INSURANCE 92 138 70 500 14% 100-51430-51340 EMPLOYEE SERVICES - LIFE INSURANCE 246 417 212 500 42% 100-51430-51350 EMPLOYEE SERVICES - DISABILITY INSURANCE 222 333 167 550 30% 100-51430-51360 EMPLOYEE SERVICES - PENSION 9,839 9,427 6,434 12,636 51% 100-51430-51370 EMPLOYEE ASSISTANCE PROGRAM (EAP) 2,409 4,555 2,322 4,900 47% Page 17 of 70 GL NUMBER Description 2024 Actual 2025 Actual YTD 06/30/2026 2026 BUDGET % of Budget Used 100-51430-51950 EMPLOYEE SERVICES - BENEFITS CHG'D TO/FR - - - - 0% 100-51430-52100 ATTORNEY'S FEES 4,277 11,883 17,031 15,000 114% 100-51430-52150 EMPLOYEE SERVICES - EMPLOYMENT EXAMS 9,634 8,246 6,285 12,000 52% 100-51430-52190 EMPLOYEE SERVICES - OTHER PROF SERVICES - 524 - - 0% 100-51430-52260 EMPLOYEE SERVICES - PHONE & CELL 344 737 157 1,200 13% 100-51430-52700 EMPLOYEE SERVICES - EMPLOYEE WELLNESS PR 9,850 5,718 2,878 15,000 19% 100-51430-52980 EMPLOYEE SERVICES - TRAINING 38,622 23,156 12,791 30,000 43% 100-51430-53200 EMPLOYEE SERVICES - DUES,MBRSHP & SUBSCR 429 1,005 299 1,500 20% 100-51430-53210 EMPLOYEE SERVICES - MEETINGS & CONVENTIO - 3,414 189 3,000 6% 100-51430-53400 EMPLOYEE SERVICES - OPERATING SUPPLIES 893 733 667 3,000 22% 100-51430-53430 EMPLOYEE SERVICES - SERVICE RECOGNITION 6,280 7,127 2,459 11,000 22% 100-51430-53440 EMPLOYEE SERVICES - LICENSES & CERTS - 45 91 1,500 6% 100-51430-53470 EMPLOYEE SERVICES - EMPLOYMENT ADS 415 - - - 0% 100-51430-53480 EMPLOYEE SERVICES - SAFETY PERSONAL PROT 4,733 6,663 4,184 7,000 60% 100-51430-55140 EMPLOYEE SERVICES - AFFORDABLE CARE ACT 248 - - - 0% Total Employee Services 319,721 246,834 156,964 336,280 47% Assessor 100-51530-51100 ASSESSOR - WAGES 240,762 248,312 123,009 262,086 47% 100-51530-51150 PART-TIME WAGES - 40 - - 0% 100-51530-51280 ASSESSOR - OVERTIME 507 6,253 72 1,500 5% 100-51530-51290 WAGES CHARGED TO/FROM OTHER DEPT - - - - 0% 100-51530-51300 ASSESSOR - SOCIAL SECURITY 18,186 19,090 9,217 20,200 46% 100-51530-51310 ASSESSOR - HEALTH INSURANCE 25,449 37,791 13,902 34,625 40% 100-51530-51320 ASSESSOR - DENTAL INSURANCE 1,082 1,573 698 1,355 51% 100-51530-51330 ASSESSOR - OPTICAL INSURANCE 200 315 121 252 48% 100-51530-51340 ASSESSOR - LIFE INSURANCE 482 501 235 650 36% 100-51530-51350 ASSESSOR - DISABILITY INSURANCE 832 855 444 985 45% 100-51530-51360 ASSESSOR - PENSION 16,516 17,711 8,862 19,000 47% 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 24% 100-51530-52150 ASSESSOR - WI MFG ASSESSOR CHARGES 9,557 - 11,842 10,000 118% 100-51530-52160 ASSESSOR - CONTRACT FOR SERVICES 5,652 37,500 - - 0% 100-51530-52440 ASSESSOR - VEHICLE REPAIR & MAINT 25 164 28 1,500 2% 100-51530-52980 ASSESSOR - TRAINING 80 31 - 500 0% 100-51530-53110 ASSESSOR - POSTAGE 389 6,096 405 3,000 13% 100-51530-53200 ASSESSOR - DUES, MEMBERSHIPS & SUBSCRIPT 180 5,652 6,115 6,000 102% 100-51530-53210 ASSESSOR - MEETINGS & CONVENTIONS 311 1,245 1,279 2,000 64% 100-51530-53300 ASSESSOR - MILEAGE & FUEL 791 581 474 1,500 32% 100-51530-53400 ASSESSOR - OPERATING SUPPLIES 19 1,221 30 2,500 1% 100-51530-53440 ASSESSOR - LICENSE & CERTIFICATIONS 31 101 - 300 0% 100-51530-53950 ASSESSOR - NEW EQUIPMENT - 384 - - 0% Total Assessor 326,934 393,424 178,380 374,953 48% Information Technology 100-51450-51100 IT - WAGES 105,194 110,512 54,078 115,201 47% 100-51450-51300 IT - SOCIAL SECURITY 7,946 8,365 4,074 8,813 46% 100-51450-51310 IT - HEALTH INSURANCE 16,030 13,415 4,634 11,541 40% 100-51450-51320 IT - DENTAL INSURANCE 707 771 342 887 39% 100-51450-51330 IT - OPTICAL INSURANCE 127 150 58 160 36% 100-51450-51340 IT - LIFE INSURANCE 230 243 126 276 46% 100-51450-51350 IT - DISABILITY INSURANCE 333 333 167 385 43% 100-51450-51360 IT - PENSION 7,260 7,689 3,894 8,294 47% 100-51450-52150 IT - WEB MAINTENANCE & REGISTRATION - - - - 0% 100-51450-52190 IT - OTHER PROFESSIONAL SERVICES 22,293 30,480 21,009 55,000 38% 100-51450-52260 IT - PHONE & CELL 649 1,086 220 1,500 15% 100-51450-52430 IT - EQUIP REPAIR & MAINT 9,408 15,913 1,635 15,000 11% 100-51450-52480 IT - SOFTWARE MAINTENANCE & UPDATES 305,857 269,104 188,826 401,850 47% 100-51450-52500 IT - GIS MAINTENANCE & UPDATES - - - - 0% 100-51450-52980 IT - TRAINING & CERTIFICATIONS 2,398 - - 750 0% 100-51450-53200 IT - DUES, MEMBERSHIPS & SUBSCRIPTIONS - - - - 0% 100-51450-53210 IT - MEETINGS & CONVENTIONS - - - 250 0% Page 18 of 70 GL NUMBER Description 2024 Actual 2025 Actual YTD 06/30/2026 2026 BUDGET % of Budget Used 100-51450-53300 IT - MILEAGE 879 802 157 650 24% 100-51450-53400 IT - OPERATING SUPPLIES 3,797 3,100 1,769 5,000 35% 100-51450-53950 IT - NEW EQUIPMENT 11,087 16,843 11,992 20,500 58% Total Information Technology 494,195 478,806 292,979 646,057 45% Police Services 100-52100-51200 SALARIES 16,636 53,513 27,881 44,500 63% 100-52100-51290 WAGES CHARGED TO/FROM OTHER DEPT (2,800) (16,895) - (35,800) 0% 100-52100-51300 POLICE - SOCIAL SECURITY 1,235 3,995 2,064 3,401 61% 100-52100-51310 POLICE - HEALTH INSURANCE 11,149 14,379 4,634 8,657 54% 100-52100-51320 POLICE - DENTAL INSURANCE 682 837 342 750 46% 100-52100-51330 POLICE - OPTICAL INSURANCE 124 162 58 40 144% 100-52100-51340 POLICE - LIFE INSURANCE 123 133 72 130 55% 100-52100-51350 POLICE - DISABILITY INSURANCE 175 192 107 145 74% 100-52100-51360 POLICE - PENSION 1,123 3,827 2,040 3,201 64% 100-52100-51950 POLICE - BENEFITS CHG'D TO/FROM OTHER DE (23,809) (6,163) - (14,420) 0% 100-52100-52100 ATTORNEY'S FEES 30,925 46,451 12,247 42,000 29% 100-52100-52150 POLICE - OVERTIME 50,072 50,761 19,803 72,000 28% 100-52100-52160 POLICE - CONTRACT FOR SERVICES 3,416,906 3,589,376 1,568,817 3,765,710 42% 100-52100-52180 POLICE - COMMUNITY PROGRAM 7,631 7,743 2,369 18,000 13% 100-52100-52190 POLICE - CONTRACTED LAKE PATROL 19,144 19,144 - 30,098 0% 100-52100-52980 POLICE - TRAINING - 400 - 500 0% 100-52100-53120 POLICE - PRINTING - - - - 0% 100-52100-53400 POLICE - OPERATING SUPPLIES 2,990 2,484 1,576 2,650 59% 100-52100-55310 POLICE - EQUIPMENT RENTAL 4,493 10,000 10,000 10,000 100% Total Police Services 3,536,800 3,780,339 1,652,010 3,951,562 42% Fire Admin 100-52210-51100 FIRE ADMINISTRATION - WAGES 327,546 283,053 139,070 841,400 17% 100-52210-51150 PART-TIME WAGES 18,797 30,033 11,636 - 0% 100-52210-51200 SALARIES 15,836 (542) - - 0% 100-52210-51290 WAGES CHARGED TO/FROM OTHER DEPT 1,258 1,914 571 - 0% 100-52210-51300 FIRE ADMINISTRATION - SOCIAL SECURITY 27,389 22,520 11,256 64,669 17% 100-52210-51310 FIRE ADMINISTRATION - HEALTH INSURANCE 188,156 82,290 22,804 129,048 18% 100-52210-51320 FIRE ADMINISTRATION - DENTAL INSURANCE 2,794 3,048 1,322 6,617 20% 100-52210-51330 FIRE ADMINISTRATION - OPTICAL INSURANCE 391 463 178 1,050 17% 100-52210-51340 FIRE ADMINISTRATION - LIFE INSURANCE 667 602 314 2,090 15% 100-52210-51350 FIRE ADMINISTRATION - DISABILITY INSURAN 806 667 333 2,304 14% 100-52210-51360 FIRE ADMINISTRATION - PENSION 48,405 41,192 20,582 125,111 16% 100-52210-51370 UNEMPLOYMENT - - - - 0% 100-52210-51900 FIRE ADMINISTRATION - BENEFITS CHARGED - - - - 0% 100-52210-51950 FIRE ADMINISTRATION - BENEFITS CHG'D TO/ 10,697 - - - 0% 100-52210-52100 ATTORNEY'S FEES 12,463 7,018 2,069 10,000 21% 100-52210-52130 WAUKESHA URBAN RESCUE -DNU 8,871 17,742 - - 0% 100-52210-52150 FIRE ADMINISTRATION - EMPLOYMENT EXAMINA 37,589 19,298 5,229 40,000 13% 100-52210-52180 FIRE ADMINISTRATION - BILLING SERVICES E 81,683 135,682 76,229 150,000 51% 100-52210-52210 FIRE ADMINISTRATION - ELECTRICITY 37,969 40,093 17,415 45,000 39% 100-52210-52220 GAS FOR HEAT (NATURAL GAS) 8,566 12,185 11,672 20,000 58% 100-52210-52230 FIRE ADMINISTRATION - WATER 1,635 2,666 509 4,500 11% 100-52210-52240 FIRE ADMINISTRATION - SEWER 2,831 4,719 944 3,000 31% 100-52210-52260 FIRE ADMINISTRATION - PHONE & CELL 14,910 36,490 5,375 40,000 13% 100-52210-52270 FIRE ADMINISTRATION - MDC AIR CARDS - 2,397 2,631 20,000 13% 100-52210-52410 FIRE ADMINISTRATION - BUILDING REPAIRS & 57,338 70,172 13,337 50,000 27% 100-52210-52420 FIRE ADMINISTRATION - GROUNDS MAINTENANC 1,052 869 499 4,000 12% 100-52210-52450 FIRE ADMINISTRATION - TRUNKED RADIO OPER 5,837 6,065 7,647 9,000 85% 100-52210-52480 FIRE ADMINISTRATION-SFTWR MAINT & UPDATE 4,221 4,221 11,324 30,500 37% 100-52210-52950 FIRE ADMINISTRATION - PUBLIC FIRE PROTEC 737 1,224 246 500 49% 100-52210-52980 WAUKESHA URBAN RESCUE - - - 12,000 0% 100-52210-53200 FIRE ADMINISTRATION - DUES, MEMBERSHIPS 1,444 424 1,512 3,000 50% 100-52210-53210 FIRE ADMINISTRATION - MEETINGS & CONVENT 2,202 3,901 585 9,000 6% 100-52210-53400 FIRE ADMINISTRATION - OPERATING SUPPLIES 57,842 47,519 19,417 35,000 55% 100-52210-53450 FIRE ADMINISTRATION - CPSI ACCREDIATION 1,898 2,550 489 10,000 5% Page 19 of 70 GL NUMBER Description 2024 Actual 2025 Actual YTD 06/30/2026 2026 BUDGET % of Budget Used 100-52210-53900 FIRE ADMINISTRATION - EQUIP PURCHASED WI - - - - 0% 100-52210-53950 FIRE ADMINISTRATION - NEW EQUIPMENT 3,455 7,732 (661) 25,000 -3% Total Fire Admin 985,285 888,208 384,532 1,692,789 23% Fire Protective Services 100-52230-51100 FIRE PROTECTIVE SERVICES - WAGES 3,484,175 4,684,734 2,244,130 4,347,486 52% 100-52230-51130 FIRE PROTECTIVE SERVICES - FLSA WAGES 28,840 45,810 24,202 35,000 69% 100-52230-51150 PART-TIME WAGES 123,855 72,459 30,796 200,000 15% 100-52230-51280 FIRE PROTECTIVE SERVICES - OVERTIME 325,792 319,959 123,787 200,000 62% 100-52230-51300 FIRE PROTECTIVE SERVICES - SOCIAL SECURI 302,715 360,574 179,422 333,672 54% 100-52230-51310 FIRE PROTECTIVE SERVICES - HEALTH INSURA 867,105 994,984 367,012 874,151 42% 100-52230-51320 FIRE PROTECTIVE SERVICES - DENTAL INSURA 31,711 33,530 14,630 42,828 34% 100-52230-51330 FIRE PROTECTIVE SERVICES - OPTICAL INSUR 4,344 4,601 1,879 5,960 32% 100-52230-51340 FIRE PROTECTIVE SERVICES - LIFE INSURANC 7,232 9,894 5,040 10,554 48% 100-52230-51350 FIRE PROTECTIVE SERVICES - DISABILITY IN 1,362 1,667 806 1,000 81% 100-52230-51360 FIRE PROTECTIVE SERVICES - PENSION 539,656 764,917 346,272 620,000 56% 100-52230-52430 FIRE PROTECTIVE SERVICES - EQUIP REPAIR 50,169 28,186 13,505 90,000 15% 100-52230-52440 FIRE PROTECTIVE SERVICES - VEHICLE REPAI 97,035 179,654 113,872 120,000 95% 100-52230-52970 Emergency Preparedness 491 858 - 5,000 0% 100-52230-52980 FIRE PROTECTIVE SERVICES - TRAINING 10,373 89,053 23,688 75,000 32% 100-52230-53400 FIRE PROTECTIVE SERVICES - OPERATING SUP 21,344 23,280 1,514 45,000 3% 100-52230-53410 FIRE PROTECTIVE SERVICES - UNIFORMS 38,981 24,188 10,337 75,000 14% 100-52230-53420 FIRE PROTECTIVE SERVICES - FUEL 67,459 72,479 37,297 100,000 37% 100-52230-53450 FIRE PROTECTIVE SERVICES - EMS OPERATING 54,974 81,446 40,493 115,000 35% 100-52230-53950 FIRE PROTECTIVE SERVICES - NEW EQUIPMENT 106,596 43,323 406 90,000 0% 100-52230-55110 FIRE PROTECTIVE SERVICES - WORKER'S COMP 52,160 174,798 52,081 125,424 42% 100-52230-55120 FIRE PROTECTIVE SERVICES - PROPERTY & LI 53,500 56,982 51,536 62,000 83% 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 3,682,705 7,573,075 49% Building Services (Bldg Inspection) 100-52400-51100 BUILDING SERVICES - WAGES 171,418 83,012 46,599 203,837 23% 100-52400-51150 PART-TIME WAGES 22,322 14,948 6,108 52,776 12% 100-52400-51200 SALARIES 81,237 118,587 58,001 - 0% 100-52400-51280 BUILDING SERVICES - OVERTIME 1,474 749 642 - 0% 100-52400-51290 WAGES CHARGED TO/FROM OTHER DEPT 4,092 67,979 40,067 - 0% 100-52400-51300 BUILDING SERVICES - SOCIAL SECURITY 18,880 14,345 7,899 20,000 39% 100-52400-51310 BUILDING SERVICES - HEALTH INSURANCE 136,293 50,408 22,802 57,000 40% 100-52400-51320 BUILDING SERVICES - DENTAL INSURANCE 5,074 5,914 2,986 3,510 85% 100-52400-51330 BUILDING SERVICES - OPTICAL INSURANCE 1,031 1,319 560 490 114% 100-52400-51340 BUILDING SERVICES - LIFE INSURANCE 713 651 404 375 108% 100-52400-51350 BUILDING SERVICES - DISABILITY INSURANCE 617 503 365 575 63% 100-52400-51360 BUILDING SERVICES - PENSION 15,942 11,714 7,510 16,900 44% 100-52400-51370 UNEMPLOYMENT - - - - 0% 100-52400-51950 BUILDING SERVICES - BENEFITS CHG'D TO/FR 14,796 19,912 13,906 - 0% 100-52400-52100 ATTORNEY'S FEES - 467 - 3,000 0% 100-52400-52190 BUILDING SERVICES - OTHER PROFESSIONAL 21,266 49,030 13,518 35,000 39% 100-52400-52260 BUILDING SERVICES - PHONE & CELL 1,177 1,525 303 1,200 25% 100-52400-52440 BUILDING SERVICES - VEHICLE REPAIR & MAI 1,263 478 - 2,500 0% 100-52400-52980 BUILDING SERVICES - TRAINING 525 3,735 1,542 3,500 44% 100-52400-53200 BUILDING SERVICES - DUES, MEMBERSHIPS & 290 236 - 1,200 0% 100-52400-53210 BUILDING SERVICES - MEETINGS & CONVENTIO 202 - - 1,000 0% 100-52400-53300 BUILDING SERVICES - MILEAGE & FUEL 3,754 6,786 4,580 10,000 46% 100-52400-53400 BUILDING SERVICES - OPERATING SUPPLIES 4,752 5,589 (1,154) 8,000 -14% 100-52400-53420 BUILDING SERVICES - STATE SEALS 1,830 2,160 - 5,000 0% 100-52400-53430 BUILDING SERVICES - ADDRESS TILES 1,729 1,241 2,382 3,000 79% 100-52400-53440 BUILDING SERVICES - LICENSES & CERTIFICA - - - 1,000 0% 100-52400-53480 BUILDING SERVICES - PERSONAL PROTECTIVE 200 - 95 250 38% 100-52400-53950 BUILDING SERVICES - NEW EQUIPMENT - - - 1,000 0% 100-52400-53970 BUILDING SERVICES - RAZING OF BUILDINGS - - - - 0% Page 20 of 70 GL NUMBER Description 2024 Actual 2025 Actual YTD 06/30/2026 2026 BUDGET % of Budget Used Total Building Services (Bldg Inspection) 510,877 461,288 229,115 431,113 53% Engineering 100-53110-51100 ENGINEERING - WAGES 221,186 615,792 326,202 715,660 46% 100-53110-51280 ENGINEERING - OVERTIME - - - - 0% 100-53110-51290 WAGES CHARGED TO/FROM OTHER DEPT (14,909) (282,376) (185,141) (166,000) 112% 100-53110-51295 ENGINEERING - WAGES CHARGED TO STORM WAT (16,038) - - (203,000) 0% 100-53110-51300 ENGINEERING - SOCIAL SECURITY 15,063 44,803 23,692 55,000 43% 100-53110-51310 ENGINEERING - HEALTH INSURANCE 118,016 18,636 44,266 149,000 30% 100-53110-51320 ENGINEERING - DENTAL INSURANCE 6,140 7,091 3,080 5,750 54% 100-53110-51330 ENGINEERING - OPTICAL INSURANCE 920 1,166 484 900 54% 100-53110-51340 ENGINEERING - LIFE INSURANCE 1,098 1,095 541 1,665 33% 100-53110-51350 ENGINEERING - DISABILITY INSURANCE 1,843 1,988 989 2,345 42% 100-53110-51360 ENGINEERING - PENSION 15,231 42,808 22,898 52,000 44% 100-53110-51900 ENGINEERING - BENEFITS CHARGED TO STORM (81,665) - - (85,195) 0% 100-53110-51950 ENGINEERING - BENEFITS CHG'D TO/FROM OTH (68,851) (71,133) (60,664) (63,500) 96% 100-53110-52190 ENGINEERING - OUTSIDE ENGINEERING 66,131 170,562 88,262 60,000 147% 100-53110-52260 ENGINEERING - PHONE & CELL 592 1,610 571 1,200 48% 100-53110-52440 ENGINEERING - VEHICLE REPAIR & MAINT 1,294 1,429 798 2,500 32% 100-53110-52980 ENGINEERING - TRAINING & SEMINARS - 1,614 275 4,000 7% 100-53110-53110 ENGINEERING - POSTAGE 2,100 3,079 481 3,100 16% 100-53110-53200 ENGINEERING - DUES, MEMBERSHIPS & SUBSCR 1,512 680 1,378 1,000 138% 100-53110-53210 ENGINEERING - MEETINGS & CONVENTIONS 455 930 195 500 39% 100-53110-53300 ENGINEERING - MILEAGE 341 657 74 500 15% 100-53110-53400 ENGINEERING - OPERATING SUPPLIES 16,161 11,171 2,213 15,000 15% 100-53110-53950 ENGINEERING - NEW EQUIPMENT 2,165 11,180 260 6,000 4% Total Engineering 288,785 582,780 270,856 558,425 49% Highway Administration 100-53100-51100 HIGHWAY - WAGES 715,420 714,282 372,046 749,000 50% 100-53100-51150 PART-TIME WAGES 21,350 21,549 7,659 41,000 19% 100-53100-51280 HIGHWAY - OVERTIME 30,693 46,904 27,085 38,400 71% 100-53100-51290 WAGES CHARGED TO/FROM OTHER DEPT (8,642) (9,503) 5,316 17,920 30% 100-53100-51295 HIGHWAY - WAGES CHARGED TO STORM WATER (91,774) (124,551) (7,723) (103,000) 7% 100-53100-51300 HIGHWAY - SOCIAL SECURITY 54,914 57,769 27,280 63,400 43% 100-53100-51310 HIGHWAY - HEALTH INSURANCE 316,167 448,191 136,792 251,000 54% 100-53100-51320 HIGHWAY - DENTAL INSURANCE 7,051 7,774 3,617 10,580 34% 100-53100-51330 HIGHWAY - OPTICAL INSURANCE 964 1,158 460 1,625 28% 100-53100-51340 HIGHWAY - LIFE INSURANCE 1,486 1,761 817 2,000 41% 100-53100-51350 HIGHWAY - DISABILITY INSURANCE 2,441 2,793 1,330 3,100 43% 100-53100-51360 HIGHWAY - PENSION 51,442 53,422 27,229 57,000 48% 100-53100-51370 UNEMPLOYMENT 415 - - - 0% 100-53100-51900 HIGHWAY - BENEFITS CHARGED TO STORM WATE (44,254) (59,444) (2,978) (51,500) 6% 100-53100-51950 HIGHWAY - BENEFITS CHG'D TO/FROM OTHER D 13,182 8,822 7,262 12,360 59% 100-53100-52160 HIGHWAY - CONTRACT SERVICES 4,564 4,564 4,701 4,600 102% 100-53100-52210 HIGHWAY - ELECTRICITY 23,313 25,145 12,848 25,000 51% 100-53100-52220 GAS FOR HEAT (NATURAL GAS) 3,904 5,581 4,613 10,000 46% 100-53100-52230 HIGHWAY - WATER 604 1,155 306 1,800 17% 100-53100-52240 HGHWAY - SEWER 727 1,542 242 2,500 10% 100-53100-52260 HIGHWAY - PHONE & CELL 1,079 1,549 171 5,000 3% 100-53100-52310 HIGHWAY - CRACK FILLING 71,600 101,455 - 100,000 0% 100-53100-52400 HIGHWAY - CONTRACTED JANITORIAL 16,330 16,248 7,835 18,000 44% 100-53100-52410 HIGHWAY - BLDG REPAIRS & MAINT 19,509 21,433 5,124 20,000 26% 100-53100-52420 HIGHWAY - GROUNDS MAINTENANCE 2,154 587 226 5,400 4% 100-53100-52430 HIGHWAY - EQUIP REPAIR & MAINT 62,279 117,146 42,448 55,000 77% 100-53100-52450 HIGHWAY - TRUNKED RADIO OPERATING COSTS 644 878 - 750 0% 100-53100-52490 HIGHWAY - EXCESS EXCAVATED MATERIALS 744 1,589 - 2,000 0% 100-53100-52950 HIGHWAY - PUBLIC FIRE PROTECTION 453 1,382 352 1,800 20% 100-53100-53210 HIGHWAY - MEETINGS & CONVENTIONS 226 2,160 1,862 3,500 53% 100-53100-53400 HIGHWAY - OPERATING SUPPLIES 26,023 34,719 13,653 24,000 57% 100-53100-53410 HIGHWAY - UNIFORMS 6,111 8,732 243 6,600 4% 100-53100-53420 HIGHWAY - FUEL 56,439 38,365 21,004 55,000 38% Page 21 of 70 GL NUMBER Description 2024 Actual 2025 Actual YTD 06/30/2026 2026 BUDGET % of Budget Used 100-53100-53480 HIGHWAY - SAFETY EQUIPMENT 4,470 8,512 2,490 5,100 49% 100-53100-53550 HIGHWAY - MAINTAIN PREEMPTION DEVICES - - - 1,500 0% 100-53100-53710 HIGHWAY - SAND AND SALT 194,903 204,336 16,107 225,000 7% 100-53100-53720 HIGHWAY - ROAD SIGNS & MARKINGS 26,303 14,640 3,733 30,000 12% 100-53100-53730 HIGHWAY - ROAD REPAIRS 110,448 82,306 55,945 100,000 56% 100-53100-53790 HIGHWAY - OTHER ROADWAY SUPPLIES 1,742 749 166 2,400 7% 100-53100-53950 HIGHWAY - NEW EQUIPMENT 2,966 8,433 1,600 12,000 13% 100-53100-55120 HIGHWAY - PROPERTY & LIABILITY 12,840 12,821 11,637 14,000 83% 100-53100-55310 HIGHWAY - EQUIPMENT RENTAL 1,958 3,046 (199) 5,500 -4% 100-53100-58100 HIGHWAY - QUIET ZONE - - - - 0% Total Highway Administration 1,723,188 1,890,001 813,301 1,829,335 44% Refuse Collection and Recycling 100-53620-52800 RECYCLE - GARBAGE COLLECTION 1,041,745 1,074,340 487,164 1,150,000 42% 100-53635-51150 PART-TIME WAGES 8,935 8,841 3,949 11,000 36% 100-53635-51300 RECYCLE - SOCIAL SECURITY 683 676 302 900 34% 100-53635-51370 UNEMPLOYMENT - - - - 0% 100-53635-52900 SERVICE FEES 73,955 43,808 12,866 70,000 18% 100-53635-53400 RECYCLE - OPERATING SUPPLIES 1,053 805 - 1,200 0% 100-53641-53400 VACANT LAND WEED CONTROL - OPERATING SUP - - - - 0% Total Refuse Collection and Recycling 1,126,371 1,128,469 504,282 1,233,100 41% Environmental Management 100-53640-52990 LAKE MANAGEMENT - CONTRACTED SERVICES 526,445 270,000 283,500 284,000 100% 100-54150-52990 ANIMAL CONTROL - CONTRACTED SERVICES 13,599 6,900 6,900 6,900 100% 100-54155-52990 SHARP SHOOTER DEER MANAGEMENT 20,950 7,685 7,275 25,000 29% 100-54160-52190 DEER CONTROL MANAGEMENT - - - - 0% 100-54160-52990 DEER CONTROL - CONTRACTED SERVICES 50 - - - 0% 100-54160-53400 DEER CONTROL - OPERATING SUPPLIES - - - 500 0% 100-56110-52980 FORESTRY - TRAINING - - - 3,500 0% 100-56110-52990 FORESTRY - CONTRACTED TREE INVENTORY - - - 15,000 0% 100-56110-53410 FORESTRY - TREE REMOVAL 14,365 13,112 75,290 50,000 151% 100-56110-53420 FORESTRY - TREE REPLANTING 3,130 561 680 5,000 14% 100-56110-53430 FORESTRY - TREE DISEASE TREATMENT - - - 500 0% Total Environmental Management 578,539 298,258 373,645 390,400 96% Boat Ramp 100-55460-52460 BOAT LAUNCH MAINTENANCE 1,700 56 - 5,000 0% 100-55460-53400 BOAT LAUNCH OPERATING SUPPLIES - - - 1,200 0% Total Boat Ramp 1,700 56 - 6,200 0% Joint Library 100-55110-53400 LIBRARY - OPERATING SUPPLIES 896,675 797,378 519,439 890,466 58% Total Joint Library 896,675 797,378 519,439 890,466 58% Culture & Recreation 100-55470-53400 FIREWORKS 10,000 10,000 - 10,000 0% Total Culture & Recreation 10,000 10,000 - 10,000 0% Parks 100-55200-51100 PARKS - WAGES 237,622 244,079 122,337 260,750 47% 100-55200-51150 PART-TIME WAGES 86,657 127,442 51,188 121,000 42% 100-55200-51280 PARKS - OVERTIME 5,548 3,544 340 5,500 6% 100-55200-51290 WAGES CHARGED TO/FROM OTHER DEPT (13,354) (11,072) (8,671) (18,000) 48% 100-55200-51300 PARKS - SOCIAL SECURITY 24,368 27,704 12,673 29,250 43% 100-55200-51310 PARKS - HEALTH INSURANCE 84,849 109,182 38,840 97,000 40% 100-55200-51320 PARKS - DENTAL INSURANCE 2,372 2,311 1,010 3,100 33% 100-55200-51330 PARKS - OPTICAL INSURANCE 352 389 162 490 33% 100-55200-51340 PARKS - LIFE INSURANCE 448 494 287 710 40% 100-55200-51350 PARKS - DISABILITY INSURANCE 844 885 469 1,100 43% 100-55200-51360 PARKS - PENSION 16,681 17,202 8,891 19,170 46% 100-55200-51370 UNEMPLOYMENT 46 - - 500 0% 100-55200-51410 PARKS - COMMISSIONER FEES 849 640 320 1,200 27% Page 22 of 70 GL NUMBER Description 2024 Actual 2025 Actual YTD 06/30/2026 2026 BUDGET % of Budget Used 100-55200-51950 PARKS - BENEFITS CHG'D TO/FROM OTHER DEP - 3,950 - - 0% 100-55200-52100 ATTORNEY'S FEES 4,754 7,836 3,071 500 614% 100-55200-52110 PARKS - ENGINEERING - - - 500 0% 100-55200-52130 PARKS - ACCOUNTING ASSISTANCE - - - 500 0% 100-55200-52210 PARKS - ELECTRICITY 28,953 33,504 21,428 40,000 54% 100-55200-52220 GAS FOR HEAT (NATURAL GAS) 5,017 7,915 8,285 10,750 77% 100-55200-52230 PARKS - WATER 2,729 9,604 741 27,000 3% 100-55200-52240 PARKS - SEWER 3,796 6,179 1,116 5,500 20% 100-55200-52260 PARKS - TELEPHONE & INTERNET 7,819 14,877 4,705 14,500 32% 100-55200-52410 PARKS - BUILDING REPAIRS & MAINT 37,824 36,249 10,348 43,250 24% 100-55200-52420 PARKS - GROUNDS MAINTENANCE 57,346 57,884 12,183 69,100 18% 100-55200-52430 PARKS - EQUIP REPAIR & MAINT 7,580 9,928 1,558 9,250 17% 100-55200-52440 PARKS - VEHICLE REPAIR & MAINT 4,142 3,617 2,235 5,250 43% 100-55200-52950 PARKS - PUBLIC FIRE PROTECTION CHARGE 1,067 1,417 181 1,550 12% 100-55200-52980 PARKS - TRAINING 1,155 1,237 1,435 1,500 96% 100-55200-53400 PARKS - OPERATING SUPPLIES 2,259 2,322 1,802 4,000 45% 100-55200-53410 PARKS - UNIFORMS 1,697 1,986 - 2,000 0% 100-55200-53420 PARKS - FUEL 16,523 18,403 11,956 20,000 60% 100-55200-53480 PARKS - SAFETY EQUIPMENT 1,657 2,901 586 3,000 20% 100-55200-53900 PARKS - EQUIPMENT PURCHASED WITH DONATIO 3,900 3,448 672 - 0% 100-55200-53950 PARKS - NEW EQUIPMENT 26,005 19,763 2,035 23,700 9% 100-55200-55310 PARKS - EQUIPMENT RENTAL 1,590 - - 3,250 0% 100-55200-57430 PARKS - VANDALISM 232 - - 2,000 0% 100-55200-59995 PARKS - NON SHARED EQUIP PURCHASE - - - - 0% 100-55200-59999 PARKS - NON-SHARED SUPPLIES - - - - 0% Total Parks 663,326 765,819 312,181 808,870 39% Recreation Program 100-55300-51100 RECREATION PROGRAM - WAGES 256,779 258,742 129,006 289,721 45% 100-55300-51200 SALARIES - - - - 0% 100-55300-51210 RECREATION PROGRAM - LEADERS WAGES 205,695 214,261 59,789 309,000 19% 100-55300-51280 RECREATION PROGRAM - OVERTIME 1,090 264 - 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 46,000 30% 100-55300-51310 RECREATION PROGRAM - HEALTH INSURANCE 65,276 64,118 22,804 59,637 38% 100-55300-51320 RECREATION PROGRAM - DENTAL INSURANCE 1,928 3,764 1,664 2,780 60% 100-55300-51330 RECREATION PROGRAM - OPTICAL INSURANCE 298 531 204 525 39% 100-55300-51340 RECREATION PROGRAM - LIFE INSURANCE 495 584 306 750 41% 100-55300-51350 RECREATION PROGRAM - DISABILITY INSURANC 733 842 440 1,050 42% 100-55300-51360 RECREATION PROGRAM - PENSION 17,672 17,872 9,221 26,008 35% 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 19,469 85,000 23% 100-55300-52260 RECREATION PROGRAM - PHONE & CELL 2,703 5,596 484 5,000 10% 100-55300-52480 RECREATION PROGRAM - SOFTWARE MAINTENANC 3,670 4,161 4,268 4,300 99% 100-55300-52900 SERVICE FEES 15,680 16,114 10,899 17,000 64% 100-55300-52980 RECREATION PROGRAM - TRAINING 1,770 1,610 785 3,000 26% 100-55300-53110 RECREATION PROGRAM - POSTAGE 8,436 9,137 3,368 9,500 35% 100-55300-53120 RECREATION PROGRAM - PROGRAM PRINTING 19,586 17,926 5,842 20,000 29% 100-55300-53210 RECREATION PROGRAM - MEETINGS & CONVENTI 1,240 4,681 1,286 6,500 20% 100-55300-53300 RECREATION PROGRAM - MILEAGE 2,383 2,665 732 5,000 15% 100-55300-53400 RECREATION PROGRAM - OPERATING SUPPLIES 2,953 5,341 2,677 6,700 40% 100-55300-53410 RECREATION PROGRAM - UNIFORMS 6,999 6,920 5,682 10,000 57% 100-55300-53430 RECREATION PROGRAM - PROGRAM EXPENSES 37,430 43,463 7,708 40,000 19% 100-55300-53450 RECREATION PROGRAM - WPRA TICKETS 5,945 4,458 - 4,500 0% 100-55300-53460 RECREATION PROGRAM - FIELD TRIPS 42,639 48,475 7,438 60,000 12% 100-55300-53470 RECREATION PROGRAM - NOTICES & PUBLICATI - 300 - 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 0% 100-55300-55120 RECREATION PROGRAM - PROPERTY & LIABILIT 10,700 9,497 8,562 10,300 83% Total Recreation Program 843,023 885,636 316,617 1,038,271 30% Page 23 of 70 GL NUMBER Description 2024 Actual 2025 Actual YTD 06/30/2026 2026 BUDGET % of Budget Used Planning & Community Development 100-56300-51100 PLANNER - WAGES 94,774 123,504 60,720 129,360 47% 100-56300-51150 PART-TIME WAGES - - - - 0% 100-56300-51290 WAGES CHARGED TO/FROM OTHER DEPT (2,070) (26,408) (13,204) (26,300) 50% 100-56300-51300 PLANNER - SOCIAL SECURITY 6,873 8,976 4,418 9,896 45% 100-56300-51310 PLANNER - HEALTH INSURANCE 35,675 32,237 11,402 29,377 39% 100-56300-51320 PLANNER - DENTAL INSURANCE 794 866 516 1,755 29% 100-56300-51330 PLANNER - OPTICAL INSURANCE 133 157 73 250 29% 100-56300-51340 PLANNER - LIFE INSURANCE 257 268 139 320 44% 100-56300-51350 PLANNER - DISABILITY INSURANCE 333 333 167 390 43% 100-56300-51360 PLANNER - PENSION 6,666 8,593 4,372 9,314 47% 100-56300-51410 PLANNER - COMMISSIONER FEES 677 720 100 1,035 10% 100-56300-51950 PLANNER - BENEFITS CHARGED TO/FROM OTHER (3,741) (4,001) (2,001) (3,900) 51% 100-56300-52100 ATTORNEY'S FEES 6,582 9,038 6,706 10,000 67% 100-56300-52190 PLANNER - OTHER PROFESSIONAL SERVICES 12,701 24,464 10,515 75,000 14% 100-56300-52980 PLANNER - TRAINING - 200 - 3,000 0% 100-56300-53200 PLANNER - DUES, MEMBERSHIPS & SUBSCRIPTI 562 200 487 1,000 49% 100-56300-53210 PLANNER - MEETINGS & CONVENTIONS 220 820 443 2,000 22% 100-56300-53400 PLANNER - OPERATING SUPPLIES 1,178 743 167 1,000 17% 100-56300-53470 PLANNER - NOTICES & PUBLICAT 3,403 5,130 271 6,000 5% 100-56300-53950 PLANNNER - NEW EQUIPMENT - - - - 0% Total Planning & Community Development 165,017 185,841 85,290 249,497 34% Total Expenditures for General Fund Operations 20,256,161 22,420,657 10,624,694 23,845,701 45% Transfers 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 2,491,000 100% 100-59280-59000 TRANSFER TO CEMETERY FUND - - - - 0% Total Transfers 841,509 1,146,152 2,491,000 2,491,000 100% Total Expenditures and Other Uses 21,097,670 23,566,809 13,115,694 26,336,701 50% Page 24 of 70 City of Pewaukee Impact Fees Q2 Financial Results GL NUMBER Description 2024 Actual Actual 2025 YTD 06/30/2026 2026 BUDGET % of Budget Used Revneues 220-00000-46900 IMPACT FEES - - - - 0% 220-00000-46901 IMPACT FEES - PARKS 46,217 38,308 7,913 45,000 18% 220-00000-46902 IMPACT FEES - FIRE 14,942 7,154 3,458 8,000 43% 220-00000-46903 IMPACT FEES - BIKE PATHS 103,373 45,135 24,707 40,000 62% 220-00000-48100 INTEREST ON INVESTMENTS 30,715 35,258 19,663 8,000 246% Total Revenues 195,248 125,856 55,742 101,000 55% 220-59210-59000 TRANSFER TO GENERAL FUND - - - - 0% 220-59242-59000 TRANSFER TO ROAD PROJECTS FUND - - - - 0% 220-59244-59000 TRANSFER TO BIKE & PEDISTRIAN FUND - - - 150,000 0% 220-59249-59000 TRANSFER TO CAPITAL EQUIPMENT - - - 345,000 0% Total Revenues - - - 495,000 0% Change isn Fund Balance 195,248 125,856 55,742 (394,000) 220-00000-34310 Beginning Fund Blance 361,364 454,783 650,030 705,772 Endign Fund Balance 556,612 580,638 705,772 311,772 Page 25 of 70 City of Pewaukee Storm Water Detail Q2 Financial Results GL NUMBER Description 2024 Actual Actual 2025 YTD 06/30/2026 2026 BUDGET % of Budget Used Revenue & Other 230-00000-44307 PERMITS 100 - 250 100 250% 230-00000-44380 EROSION CONTROL INSPECTIONS - - - - 0% 230-00000-46160 ADMINISTRATIVE CHARGES 898 - - 500 0% 230-00000-46187 OUTSIDE ENGINEER FEES REIMB 47,282 67,705 20,245 50,000 40% 230-00000-46189 IN-HOUSE ENGINEER SERVICES REIMBURSED 47,075 76,864 45,170 20,000 226% 230-00000-46324 STORM WATER MANAGEMENT FEE 1,663,938 1,706,203 1,713,798 1,700,000 101% 230-00000-46325 STORM WATER MANAGEMENT - CREDITS & REBAT - - - (37,000) 0% 230-00000-46328 STORM WATER MANAGEMENT-CREDIT APPLICATIO - - - - 0% 230-00000-48100 INTEREST ON INVESTMENTS - - - - 0% 230-00000-48120 INTEREST ON ACCOUNTS RECEIVABLE 4 439 (114) 100 -114% 230-00000-48900 MISCELLANEOUS REVENUES 5,866 2,000 - 2,000 0% 230-00000-49110 PROCEEDS OF LONG TERM DEBT - - - 2,864,000 0% 230-00000-49120 LONG TERM DEBT PREMIUM - - - - 0% 230-00000-49210 TRANSFER FROM GENERAL FUND 19,152 19,152 - - 0% 230-00000-49240 TRANSFER FROM ROAD FUND - 100,153 - - 0% 230-00000-48300 Gain or Loss on Sale of Assets - - 50,000 - 0% 230-00000-49280 TRANSFER FROM CEMETERY FUND 420 - - 420 0% Total Revenue & Other 1,784,735 1,972,517 1,829,349 4,600,120 40% Administration & General 230-53650-51290 WAGES CHARGED TO/FROM OTHER DEPT 123,768 66,858 58,999 115,500 51% 230-53650-51295 WAGES CHG'D FROM HIGHWAY 19,693 24,256 3,801 7,350 52% 230-53650-51900 BENEFITS CHARGED FROM HIGHWAY 5,556 7,479 1,059 4,700 23% 230-53650-51950 BENEFITS CHARGED TO/FROM OTHER DEPTS 65,176 18,017 22,180 60,400 37% 230-53650-52100 ATTORNEY'S FEES 476 - 1,000 2,500 40% 230-53650-52130 AUDIT AND ACCOUNTING SERVICES - - - 8,500 0% 230-53650-52180 COMPREH. STORM WATER MGMT PLAN - - - - 0% 230-53650-52190 OUTSIDE ENGINEERING 62,096 64,564 12,379 60,000 21% 230-53650-52210 ELECTRICITY 7,436 6,965 3,506 12,500 28% 230-53650-52220 GAS FOR HEAT (NATURAL GAS) 2,709 2,798 2,307 5,500 42% 230-53650-52230 WATER 297 811 - 900 0% 230-53650-52240 SEWER 358 603 270 1,250 22% 230-53650-52260 TELEPHONE & CELL 1,240 2,391 374 2,300 16% 230-53650-52400 CONTRACTED JANITORIAL 8,290 8,124 3,917 9,000 44% 230-53650-52410 BUILDING REPAIRS & MAINT 3,343 10,398 2,080 7,500 28% 230-53650-52420 GROUNDS MAINTENANCE 452 122 - 1,500 0% 230-53650-52430 EQUIPMENT REPAIR & MAINT 21,559 43,163 12,191 35,000 35% 230-53650-52440 STORM WATER - VEHICLE REPAIR & MAINT 3,366 2,103 334 3,500 10% 230-53650-52480 COMPUTER/PROGRAM MAINTENANCE 4,644 16,336 443 18,000 2% 230-53650-52980 TRAINING & SEMINARS 235 1,564 1,177 4,200 28% 230-53650-53110 POSTAGE 2,100 3,964 - 2,500 0% 230-53650-53200 DUES, MEMBERSHIPS & SUBSCRIPTIONS 1,432 680 1,378 900 153% 230-53650-52950 PUBLIC FIRE PROTECTION CHARGE 223 680 174 900 19% 230-53650-53210 MEETINGS & CONVENTIONS 455 964 488 1,500 33% 230-53650-53300 MILEAGE 448 771 316 600 53% 230-53650-53400 OPERATING SUPPLIES 8,535 18,651 5,549 18,000 31% 230-53650-53410 UNIFORMS & PROTECTIVE EQUIPMENT 1,470 2,473 683 2,500 27% 230-53650-53420 FUEL 8,331 16,517 8,510 10,000 85% 230-53650-53950 NEW EQUIPMENT (NON-CAPITAL) 5,602 6,738 - 12,000 0% Page 26 of 70 GL NUMBER Description 2024 Actual Actual 2025 YTD 06/30/2026 2026 BUDGET % of Budget Used 230-53650-55110 WORKER'S COMPENSATION 6,530 7,106 2,699 6,500 42% 230-53650-55120 PROPERTY & LIABILITY 8,025 7,123 7,065 8,500 83% 230-53650-55310 EQUIPMENT RENTAL - 290 336 2,500 13% 230-53650-53399 MISCELLANEOUS EXPENSE - (18,360) - - 0% Total Administration & General 373,845 342,510 153,211 426,500 36% Storm Sewer Maintenance 230-53651-51290 WAGES CHARGED TO/FROM OTHER DEPT 29,115 15,396 14,890 29,952 50% 230-53651-51295 STORM SEWER MAINT - WAGES CHG'D FROM HIG - - - 1,045 0% 230-53651-51900 STORM SEWER MAINT - HWY BENEFITS CHARGED - - - 513 0% 230-53651-51950 STORM SEWER MAINT - BENEFITS CHARGED TO/ 16,986 5,072 4,792 15,675 31% 230-53651-52150 STORM SEWER MAINT - EASEMENT ACQUISITION - - - - 0% 230-53651-52201 STORM SEWER MAINT - DIGGER'S HOTLINE 23,556 15,524 8,625 25,000 34% 230-53651-52400 STORM SEWER MAINT - TELEVISING 7,801 23,118 - 40,000 0% 230-53651-53510 STORM SEWER MAINT - MAINTENANCE - 1,950 - 20,000 0% 230-53651-53520 STORM SEWER MAINT - AS BUILTS & MAPPING - - - 5,000 0% 230-53651-53530 STORM SEWER MAINT - CURB & GUTTER REPAIR 5,488 3,311 - 20,000 0% Total Storm Sewer Maintenance 82,946 64,371 28,307 157,185 18% Ditch and Culvert Maintenance 230-53652-51290 WAGES CHARGED TO/FROM OTHER DEPT 23,123 14,030 11,810 22,900 52% 230-53652-51295 DITCH & CULVERT MAINT - WAGES CHG'D FROM 30,043 43,966 2,643 38,000 7% 230-53652-51900 DITCH & CULVERT MAINT - HWY BENEFITS CHA 15,772 23,786 1,527 17,200 9% 230-53652-51950 DITCH & CULVERT MAINT - BENEFITS CHG'D F 13,806 4,621 3,928 11,500 34% 230-53652-53510 DITCH & CULVERT MAINT - CULVERT REPLACEM 6,180 24,140 9,659 50,000 19% 230-53652-53520 DITCH & CULVERT MAINT - DITCH MAINTENANC 18,393 8,393 6,030 18,000 33% 230-53652-53530 DITCH & CULVERT MAINT - BRUSH REMOVAL - - - 10,000 0% Total Ditch and Culvert Maintenance 107,317 118,937 35,596 167,600 21% Street Sweeping 230-53654-51295 STREET SWEEPING - WAGES CHARGED FROM HIG 6,230 15,451 911 11,500 8% 230-53654-51900 STREET SWEEPING - HWY BENEFITS 3,066 3,803 184 6,200 3% 230-53654-53510 STREET SWEEPING - SWEEPING 3,573 4,913 113 7,000 2% Total Street Sweeping 12,869 24,167 1,209 24,700 5% Catch Basin Maintenance 230-53655-51295 CATCH BASIN MAINT - WAGES CHG'D FROM HIG 36,443 40,878 368 41,800 1% 230-53655-51900 CATCH BASIN MAINT - HWY BENEFITS CHG'D O 19,225 24,376 209 24,035 1% 230-53655-53510 CATCH BASIN MAINT - CATCH BASIN CLEANING 17,703 21,140 3,690 30,000 12% 230-53656-51290 WAGES CHARGED TO/FROM OTHER DEPT 63,883 36,239 32,503 56,430 58% Total Permit Compiance 137,253 122,632 36,770 152,265 24% Permit Compiance 230-53656-51950 PERMIT COMPLIANCE - BENEFITS CHG'D FROM 35,850 11,102 10,690 29,500 36% 230-53656-52150 PERMIT COMPLIANCE - MAINT AGREEMENT TSS - - - 5,000 0% 230-53656-53510 PERMIT COMPLIANCE - POND INSP/FIELD INVE - - - 5,000 0% 230-53656-53520 PERMIT COMPLIANCE - YARD MAINTENANCE - - - 10,000 0% 230-53656-53530 PERMIT COMPLIANCE - EROSION CONTROL INSP - - - - 0% Page 27 of 70 GL NUMBER Description 2024 Actual Actual 2025 YTD 06/30/2026 2026 BUDGET % of Budget Used 230-53656-53540 PERMIT COMPLIANCE - INFORMATION & EDUCAT 2,931 3,048 3,200 3,500 91% 230-53656-53550 PERMIT COMPLIANCE - PERMIT FEES 2,000 2,000 2,000 2,200 91% Total Permit Compiance 40,781 16,150 15,890 55,200 29% Total Operating Expenditures 755,011 670,407 270,983 983,450 28% Capital Projects 230-57300-58210 CAPITAL PROJECTS BUDGET ONLY - - - 50,000 0% 230-57301-58210 PROJECTS - HILL 'N DALE 130,365 - - - 0% 230-57305-58210 PROJECTS - EMERALD ACRES/GREEN ROAD - - - - 0% 230-57320-58210 PROJECTS - PUBLIC WORKS YARD BIO-INFILTR - - - - 0% 230-57322-58210 PROJECTS - TACOMA STORM SEWER - - - - 0% 230-57323-58210 PROJECTS - LEXINGTON DR POND - - - - 0% 230-57329-58210 PROJECTS - LEXINGTON DR DITCH - - - - 0% 230-57330-58210 PROJECTS - WOODSIDE DR DITCH - - - 10,000 0% 230-57333-58210 PROJECTS - SHADY LANE/NOOK - (84) - - 0% 230-57407-58210 SHADY LANE 131,859 84 - - 0% 230-57334-58210 PROJECTS - HILLSIDE GROVE STORM SEWER - - 500 10,000 5% 230-57335-58210 PROJECTS - TMDL REDUCTION - - - 2,500 0% 230-57338-58210 PROJECTS - STORM INLETS & CATCH BASINS - 515 - 75,000 0% 230-57339-58210 PROJECTS - BLUEMOUND IND PARK EAST - - - - 0% 230-57340-58210 PROJECTS - CITY STORM WATER STUDY 85,738 14,773 40,318 50,000 81% 230-57341-58210 PROJECTS - ROCKY POINT OAK/PENN #3 - - - - 0% 230-57347-58210 PROJECTS - DUPLAINVILLE BRIDGE - - (29,866) 500 -5973% 230-57348-58210 PROJECTS - BUSSE RD BRIDGE CULVERT 171,449 167 - 10,000 0% 230-57350-58210 PROJECTS - FIVE FIELDS #4 - - - - 0% 230-57351-58210 PROJECTS - ROUNDYS PARK 2 10,271 - - - 0% 230-57352-58210 PROJECTS - DEER HAVEN #1 - - - - 0% 230-57353-58210 PROJECTS - STEEPLECHASE 1 - - - - 0% 230-57354-58210 PROJECTS - VALLEY BROOK SUB. DITCH 2,937 10,201 739 1,000 74% 230-57355-58210 PROJECTS - YENCH ROAD CULVERT 13,050 - - - 0% 230-57356-58210 PROJECTS - FIVE FIELDS POND DRAINAGE - - - - 0% 230-57357-58210 PROJECTS - FACILITIES PLAN - - - - 0% 230-57358-58210 PROJECTS - FOXWOOD/KATHRINE CT 227 - - - 0% 230-57566-58210 PROJECTS-JOSEPH ROAD NEW CONTRACT 65,409 (65,409) - - 0% 230-57359-58210 PROJECTS - JOSEPH RD 127,300 71,023 - - 0% 230-57360-58210 PROJECTS - MEADOWBROOK FARMS #1 - - - - 0% 230-57361-58210 PROJECTS - DUPLAINVILLE RD - - - - 0% 230-57362-58210 PROJECTS - ROUNDYS #1 - - - - 0% 230-57363-58210 PROJECTS - DEER HAVEN #2 - - - - 0% 230-57364-58210 PROJECTS - HICKORY GROVES ESTATES - 20,511 - 510,000 0% 230-57365-58210 PROJECTS - FOX VIEW COURT 700 - - - 0% 230-57366-58210 PROJECTS - WESTWOOD/CORPORATE COURT 24,804 752,508 - - 0% 230-57367-58200 PROJECTS - WAGNER PARK POND 7,470 15,608 - - 0% 230-57368-58200 PROJECTS - KOPMEIER RD 477 - - - 0% 230-57369-58200 PROJECTS - LAKSO DRAINAGE - - - - 0% 230-57370-58210 PROJECTS - SPRINGDALE DRAINAGE EASEMENT 411,001 9,659 - - 0% 230-57371-58210 SPRINGDALE DRAINAGE EASEMENT #2 - - - - 0% 230-57372-58210 STONERIDGE POND OUTLET REPLACEMENT - 532 2,055 - 0% 230-57552-58210 PROJECTS-SPICE CREEK/MEADOWBROOK #2 54,698 - - - 0% 230-57556-58210 SPICE CREEK/MEADOWBROOK #3 21,097 23,224 - - 0% 230-57557-58210 SPICE CREEK/MEADOWBROOK #4 863,868 22,346 - - 0% 230-57558-58210 WATERTOWN ROAD - - - 120,000 0% 230-57559-58210 ROLLING RIDGE PH 1 - - - 100,000 0% 230-57560-58210 SHERWOOD FOREST - - - 100,000 0% 230-57561-58210 APPLE TREE/PEAR TREE 33,228 - - - 0% Page 28 of 70 GL NUMBER Description 2024 Actual Actual 2025 YTD 06/30/2026 2026 BUDGET % of Budget Used 230-57426-58210 LEXINGTON/TACOMA PH 1 325,066 5,190 - - 0% 230-57568-58210 LEXINGTON/TAKOMA PH. 2 9,667 36,736 - 1,000,000 0% 230-57632-58210 GREENHILL/YENCH - 6,657 - 500,000 0% 230-57633-58210 CAPITAL - - - - 0% 230-57571-58210 DUPLAINVILLE RD SOUTH-DITCHING - 9,612 - - 0% 230-57344-58210 DUPLAINVILLE TRACKS TO WEYER 1,264 - - - 0% 230-57569-58210 WETHERSFIELD PH. 1 - 7,438 - 200,000 0% 230-57572-58210 SPRINGDATE ESTATES - GLENWOOD - - - 1,000,000 0% 230-57573-58210 VALLEY BROOK SUB DITCH WEST END - 2,040 - 750,000 0% 230-57565-58210 PROJECTS - OAK ST LAKE BANK STBLZTN 93,139 6,827 - - 0% 230-57300-58210-25 SPRINGDALE ESTATES-GLENWOOD - 23,152 - - 0% Total Capital Projects 2,585,084 973,309 13,745 4,489,000 0% Capital Exependitures-Equipment 230-53650-58100 STORM WATER - CAPITAL EQUIP 39,811 195,150 458,903 200,000 229% Total Capital Exependitures-Equipment 39,811 195,150 458,903 200,000 229% Other Uses 230-58200-56980 DEBT ISSUE DISCOUNT - - - - 0% 230-58200-56990 DEBT ISSUE COSTS - - - 30,000 0% 230-59242-59000 TRANSFER TO ROAD FUND - 1,790,955 - - 0% 230-59250-59000 TRANSFER TO WATER UTILITY - 273,069 - - 0% 230-59255-59065 TRANSFER TO SEWER UTILITY - 105,368 - - 0% 230-59210-59000 TRANSFER TO DEBT SERVICE FUND 612,503 316,501 429,901 440,000 98% Total Other Uses 612,503 2,485,894 429,901 470,000 91% Total Storm Water Expenditures & Other Uses 3,992,409 4,324,759 1,173,533 6,142,450 19% Change in Fund Balance (2,207,674) (2,352,242) 655,816 (1,542,330) 230-00000-34310 Beginning Fund Balance 4,673,821 2,466,147 113,905 - Ending Fund Balance 2,466,147 113,905 769,721 Page 29 of 70 City of Pewaukee ARPA Q2 Financial Results GL NUMBER Description 2024 Actual Actual 2025 YTD 06/30/2026 2026 Budget % of Budget Used Revenue 240-00000-43271 FEDERAL REBATE - 209,100 - - 0% 240-00000-43350 AMERICAN RESCUE PLAN ACT 698,396 832,939 - 233,190 0% 240-00000-43700 FOCUS ON ENERGY GRANT - 27,108 - - 0% 240-00000-48100 Interest on Investments 62,658 43,702 17,046 - 0% 240-00000-49210 Transfer From General Fund 65,357 - - - 0% Total Revenue 826,411 1,112,850 17,046 233,190 7% Capital Projects 240-00000-57101 ARPA FUNDS SOLAR PANELS 698,396 1,216 858 - 0% 240-00000-57102 DPW SOLAR PANELS - 65 - 450,000 0% 240-00000-58100 ALL INCLUSIVE PLAYGROUND - - - - 0% 240-00000-58100-25 ARPA INCLUSIVE PLAYGROUND - 833,009 - - 0% Total Capital Projects 698,396 834,291 858 450,000 0% Other Expenditures 240-00000-52130 ARPA-AUDIT AND ACCOUNTING SVCS - 3,525 - - 0% Total Other Expenditures - 3,525 - - 0% Page 30 of 70 City of Pewaukee Toursim Q2 Financial Results GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 Budget % of Budget Used Revenues & Other Sources 250-00000-41210 PUBLIC ACCOMODATION/HOTEL ROOM TAX 724,726 726,760 333,739 630,000 53% 250-00000-48100 INTEREST ON INVESTMENTS - - - - 0% Total Revenues & Other Sources 724,726 726,760 333,739 630,000 53% Expenditures and Other Uses 250-56700-53920 MARKETING PROMOTION & ADVERTISING 310,691 291,762 144,630 450,760 32% 250-56700-58210-24 TOURISM SPORTS COMPLEX TURF 1,594,642 87,746 - - 0% 250-59210-59000 TRANSFER TO GENERAL FUND 27,593 40,000 - 40,000 0% Total Expenditures and Other Uses 1,932,927 419,508 144,630 490,760 29% Change in Fund Balance (1,208,201) 307,252 189,109 139,240 250-00000-34310 Beginning Fund Balance 955,086 (253,115) 54,136 54,136 Ending Fund Balance (253,115) 54,136 243,245 193,376 Page 31 of 70 City of Pewaukee Debt Service Q2 Financial Results GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 Budget % of Budget Used Revenues & Other Sources 300-00000-41110 GENERAL TAX LEVY 1,447,382 3,084,575 2,979,202 2,979,202 100% 300-00000-42200 PRE-PAID CONTEMPLATED ASSESSMENTS 39,156 71,775 10,705 - 0% 300-00000-42300 SPECIAL ASSESSMENTS PRINCIPAL COLLECTED 392,472 1,257,935 261,269 300,000 87% 300-00000-42325 ASSMT COLLECTED CLOVERLAND #220 - - - - 0% 300-00000-43271 BUILD AMERICA BOND INTEREST REBATE - - - - 0% 300-00000-48100 INTEREST ON INVESTMENTS - - - - 0% 300-00000-48102 INTEREST ON SPECIAL ASSESSMENTS 36,331 34,264 - 25,000 0% 300-00000-48120 Interest on Accounts Receivable - - - - 0% 300-00000-49110 PROCEEDS OF LONG TERM DEBT - - - - 0% 300-00000-49120 LONG TERM DEBT PREMIUM - - - - 0% 300-00000-49222 TRANSFER FROM IMPACT FEES - - - - 0% 300-00000-49223 TRANSFER FROM STORM WATER MANAGEMENT 426,101 316,501 - 440,000 0% 300-00000-49244 TRANSFER FROM BIKE & PED - - - - 0% Total Revenues & Other Sources 2,341,442 4,765,051 3,251,175 3,744,202 87% Expenditures & Other Uses 300-58100-56100 PRINCIPAL DEBT RETIREMENT 2,338,980 2,460,000 1,775,000 2,545,000 70% 300-58200-56200 INTEREST EXPENSE 1,455,588 1,377,637 514,440 1,579,502 33% 0% Total Expenditures and Other Uses 3,794,568 3,837,637 2,289,440 4,124,502 56% Change in Fund Balance (1,453,126) 927,414 961,735 (380,300) 300-00000-34310 Beginning Fund Balance 2,698,414 1,245,288 1,162,628 - Ending Fund Balance 1,245,288 2,172,702 2,124,364 (380,300) Page 32 of 70 City of Pewaukee Roads Q2 Financial Results GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 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 - - 0% 420-00000-49110 PROCEEDS OF LONG TERM DEBT - - - 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 12,050,000 3% Expenditures 420-56000-58200 HIGHWAY PAVING MAINTENANCE - CAPITAL - 80,724 49,882 250,000 20% 420-57999-53399 MISCELLANEOUS EXPENSE - (13,505) - - 0% 420-56700-58200 QUIET ZONE - WEYER ROAD 1,253 - 4,245 150,000 3% 420-56710-58200 QUIET ZONE - GREEN ROAD 1,091 - 4,280 75,000 6% 420-56711-58200 QUIET ZONE - SPRINGFIELD ROAD - 34,498 - - 0% 420-56712-58200 QUIET ZONE PARKSIDE ROAD - 2,919 728 15,000 5% 420-56720-58200 QUIET ZONE - DUPLAINVILLE ROAD 755 2,810 - 2,000 0% 420-56730-58200 QUIET ZONE - WATERTOWN ROAD 1,478 - 5,661 250,000 2% Total Expenditures 4,576 107,446 64,796 742,000 9% Road Projects 420-57400-58210 ROADS CAPITAL PROJECT BUDGET ONLY - - - 2,200,000 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 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 - 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% 420-57554-58210 SPICE CREEK/MEADOWBROOK FARMS #1 - - - - 0% 420-57555-58210 KOPMEIER ROAD - - - - 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 - 0% 420-57558-58210 WATERTOWN - 20,506 60,802 250,000 24% 420-57559-58210 ROLLING RIDGE 187 14,081 128 100,000 0% 420-57560-58210 SHERWOOD FOREST/BUSSE 1,198 14,734 646 150,000 0% 420-57561-58210 APPLE TREE/PEAR TREE 0 - - - 0% 420-57562-58210 WESTWOOD/CORPORATE CT 41,340 1,136,258 2,488 60,000 4% 420-57563-58210 GREENHILL/YENCH 2,352 10,570 26,162 1,050,000 2% 420-57564-58210 HICKORY GROVE ESTATES 45,507 (3,224) 6,106 1,300,000 0% 420-57566-58210 JOSEPH ROAD NEW CONTRACT 96,095 (229,672) 4,182 - 0% 420-57567-58210 SHADY LANE NEW CONTRACT 224,015 (224,015) 17,610 - 0% 420-57568-58210 LEXINGTON/TAKOMA PH 2 37,711 18,404 22,578 1,400,000 2% 420-57569-58210 WETHERSFIELD PH. 1 - 24,679 27,373 750,000 4% 420-57570-58210 SPRINGDALE ESTATES - GLENWOOD - - 37,399 1,000,000 4% Page 33 of 70 GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 Budget % of Budget Used 420-58200-56980 DEBT ISSUE DISCOUNT - - - - 0% 420-58200-56990 DEBT ISSUE COSTS - - - 50,000 0% 420-57400-58210-25SPRINGDALE ESTATES-GLENWOOD - 29,928 - - 0% Total 0 2,571,096 1,349,258 193,343 8,320,000 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 Useses 2,575,672.32 1,742,797.48 258,139.37 Change in Fund Balance (2,332,270) 770,085 49,551 420-00000-34310 Beginning Fund Balance 2,332,669 398 770,484 Ending Fund Balance 398 770,484 820,034 Page 34 of 70 City of Pewaukee Bike & Pedestrian Q2 Financial Results GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 Budget % of Budget Used Revenues & Other Sources 440-00000-43700 BIKE AND PED STATE GRANT - 44,055 76,185 55,000 139% 440-00000-49110 PROCEEDS OF LONG TERM DEBT - - - 1,600,000 0% 440-00000-49210 TRANSFER FROM GENERAL FUND - - - - 0% 440-00000-49222 TRANSFER FROM IMPACT FEE FUND - - - 150,000 0% Total Revenues & Other Sources - 44,055 76,185 1,805,000 4% Bike & Ped Projects 440-53550-53430 BIKE & PED - MAINTENANCE OF TRAILS - - - 10,000 0% 440-53550-58200 WATERTOWN ROAD N AVE TO SPRINGDALE - - - 100,000 0% 440-53550-58220 FIELDHACK PATH 42,737 135,103 129,615 370,000 35% 440-53550-58230 NORTHVIEW ROAD SIDEWALK 3,205 - - - 0% 440-53550-58235 PEWAUKEE ROAD (RIVERWOOD TO TOWER) - 65,007 7,223 25,000 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 5% 440-57420-58210 DUPLAINVILLE TRACKS TO WEYER 5,561 - - - 0% 440-57600-58210 BIKE & PED CAPITAL PROJECTS BUDGET ONLY - - - 1,000,000 0% 440-57634-58210 PEDESTRIAN CORSSING @ 164 & RIDGEVIEW 3,026 11,778 - 200,000 0% 440-57635-58210 PEDESTRIAN CROSSING @ NETTESHEIM 10,380 220 - 60,000 0% 440-57636-58210 PEDESTRIAN CROSSING @ CRESTVIEW - - - - 0% 440-58200-56990 Debt Issue Costs - - - 5,000 0% 440-59230-59000 TRANSFER TO DEBT SERVICE - - - - 0% 440-57600-58210-26 LINDSAY RD-BALMER TO SPRTS COMPLEX - - 36,403 - 0% Total Bike & Ped Projects 78,110 293,735 180,372 1,920,000 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 1,920,000 Change in Fund Balance (78,110) (723,417) (104,187) (115,000) 440-00000-34310 Beginning Fund Balance 651,098 572,988 (150,428) - Ending Fund Balance 572,988 (150,428) (254,615) (115,000) Page 35 of 70 City of Pewaukee City Hall Remodel Q2 Financial Results GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 Budget % of Budget Used Revenues & Other Sources 450-00000-49110 Proceeds of Long Term Debt - - - - 0% Total Revenues & Other Sources - - - - Expenditures & Other Usues 450-57700-58100 CITY HALL REMODEL 47,848 25,587 63,326 - 0% 450-58200-56990 Debt Issue Costs - - - - 0% Total Expenditures & Other Uses 47,848 25,587 63,326 - 0% Change in Fund Balance (47,848) (25,587) (63,326) - 450-00000-34310 Beginning Fund Balance 983,892.12 936,043.67 910,456.97 910,456.97 Ending Fund Blance 936,043.67 910,456.97 847,131.35 910,456.97 Page 36 of 70 City of Pewaukee Capital Equipment Q2 Financial Results GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 Budget % of Budget Used Revenues & Other Sources 490-00000-41110 GENERAL TAX LEVY 450,000 450,000 500,000 500,000 100% 490-00000-43525 STATE GRANTS - - 488,913 - 0% 490-00000-48302 SALE/TRADE OF FIRE ASSETS - 55,722 423,731 250,000 169% 490-00000-48303 SALE/TRADE OF HIGHWAY ASSETS 19,825 225,150 2,756 - 0% 490-00000-48304 SALE/TRADE OF PARK EQUIPMENT 50,000 35,538 - - 0% 490-00000-48903 NAMING RIGHTS REVENUE 3,150 3,150 - - 0% 490-00000-48904 DONATIONS FOR SPLASH PAD 75 - - - 0% 490-00000-48906 DONATIONS FOR SPLASH PAD/ADA - COMBINED 11,600 189,593 - - 0% 490-00000-48907 DONATIONS FOR DOG PARK - 4,200 (4,200) - 0% 490-00000-49210 TRANSFER FROM GENERAL FUND 700,000 1,127,000 2,491,000 2,491,000 100% 490-00000-49222 TRANSFER FROM IMPACT FEES - - - 345,000 0% Total Revenues & Other Sources 1,234,650 2,090,353 3,902,200 3,586,000 109% Capital Equipment Outlays 490-55110-58100 CAPITAL OUTLAY LIBRARY - - - 38,000 0% 490-57140-58100 ELECTIONS - CAPITAL EQUIPMENT - - - 10,000 0% 490-57160-58100 IT - CAPITAL EQUIPMENT 41,436 43,060 47,156 - 0% 490-57220-58100 FIRE ADMINISTRATION - CAPITAL EQUIPMENT 216,907 564,809 2,073,743 346,702 598% 490-57311-58100 ENGINEERING - CAPITAL EQUIPMENT 39,811 - 11,554 275,000 4% 490-57331-58100 HIGHWAY - CAPITAL EQUIPMENT 471,328 518,158 413,788 894,500 46% 490-57620-58100 PARKS - CAPITAL EQUIPMENT 132,126 227,619 115,850 103,485 112% 490-57621-58100 PARKS CAPITAL EQUIP/BUILDING 210,433 37,985 7,067 - 0% 490-57621-58100-25 INCLUSIVE PLAYGROUND - 1,106,302 - - 0% 490-57621-58100-25 SPLASH PAD - 19,329 - - 0% 490-57700-58100 CAPITAL EQUIPMENT/BUILDING - 45,507 - - 0% 490-57700-58100-26 SOLAR PANELS - DPW - - 151,458 - 0% Total Capital Equipment Outlays 1,112,042 2,562,767 2,820,616 1,667,687 169% Change in Fund Balance 122,608 (472,414) 1,081,583 1,918,313 490-00000-34310 Starting Fund Blance 6,198,639.72 6,321,248.00 5,848,833.76 5,848,833.76 Ending Fund Blance 6,321,248.00 5,848,833.76 6,930,417.19 7,767,146.76 Page 37 of 70 City of Pewaukee Cemetetery Q2 Financial Results GL NUMBER Description 2024 Actual 2025 Actual 2026 Pd 06 2026 Budget % of Budget Used Revenues & Other Sources 800-00000-41110 GENERAL TAX LEVY 35,000 - 35,000 35,000 100% 800-00000-46542 INTERNMENT FEES 5,650 3,850 2,850 4,000 71% 800-00000-46546 LOT SALES 1,452 3,102 1,188 2,000 59% 800-00000-46547 COLUMBARIUM NICHES 2,628 3,402 1,320 1,662 79% 800-00000-48100 INTEREST ON INVESTMENTS - 0 0 - 0% 800-00000-49110 Proceeds of Long Term Debt - - - - 0% 800-00000-49210 TRANSFER FROM GENERAL FUND - - - - 0% Total Revenues & Other Sources 44,730 10,354 40,358 42,662 95% Expenditures & Other Uses 800-54910-52180 CEMETERY - GRAVE OPENING & CLOSING - - - - 800-54910-52420 CEMETERY - GROUNDS MAINTENANCE 7,697 10,067 2,561 10,300 25% 800-54910-52480 CEMETERY - SOFTWARE MAINTENANCE & UPDATE 450 450 450 1,250 36% 800-54910-53400 CEMETERY - OPERATING SUPPLIES 7,937 2,141 1,661 3,500 47% 800-54910-58200 CAPITAL - ROAD RECONSTRUCTION 4,583 - - - 0% 800-58200-56990 Debt Issue Costs - - - - 0% 800-59223-59000 TRANSFER TO STORM WATER MANAGEMENT FUND 420 - - 420 0% 800-59285-59000 TRANSFER TO OTHER FUNDS - - - - 0% Total Expenditures & Other Uses 21,087 12,658 4,673 15,470 30% Change in Fund Blance 23,643 (2,304) 35,686 27,192 800-00000-34310 Beginning Balance 288,490 312,133 309,829 309,829 Ending Fund Balance 312,133 309,829 345,515 337,021 Page 38 of 70 City of Pewaukee Water Utility Q2 Financial Results Mapped GL Number Description 2024 Actual 2025 Actual 2026 Through J u Budget % of Budget Used REVENUES Water Sales 600-00461-46450 METERED SALES-RESIDENTIAL 1,520,304 1,532,157 645,235 1,500,000 43% 600-00461-46451 METERED SALES-INDUSTRIAL 109,961 104,228 44,662 105,000 43% 600-00461-46452 METERED SALES COMMERCIAL 610,283 553,305 216,225 577,000 37% 600-00461-46453 METERED SALES PUBLIC 7,811 11,326 4,609 11,000 42% 600-00461-46454 METERED SALES-MULTI FAMILY 288,690 287,298 132,508 300,000 44% Water Sales 2,537,049 2,488,314 1,043,239 2,493,000 42% Public Fire Protection 600-00432-46241 PRIVATE FIRE PROTECTION 81,997 83,040 42,124 83,000 51% 600-00463-46242 PUBLIC FIRE PROTECTION 634,012 647,625 354,149 700,000 51% Public Fire Protection 716,010 730,664 396,273 783,000 51% Other Operating Revenues 600-00419-48100 INTEREST INCOME 23 12 6 100 6% 600-00432-46161 ACCOUNTS RECEIVABLE FINANCE CHARGES 26 40 (26) 50 -53% 600-00464-46313 RESERVE CAPACITY ASSESSMENT REVENUE 323,019 492,429 75,166 507,000 15% 600-00464-46320 DEFERRED/CONTEMPLATED SP ASSMT PAYOFFS 160,219 111,179 50,259 75,000 67% 600-00470-45111 LATE PAYMENT PENALTY - WATER 10,913 15,479 6,043 11,500 53% 600-00474-46191 OTHER REVENUE-SPEC ASSMT LTR 4,063 3,775 2,150 5,000 43% 600-00474-48901 OTHER WATER REVENUES 29,138 27,391 21,030 25,000 84% 600-00475-48300 GAIN/LOSS ON FIXED ASSET DISPOSAL 16,000 (20,288) - 5,000 0% Other Operating Revenues 543,401 630,017 154,628 628,650 25% Nonoperating Revenues 600-00419-48102 INTEREST/SPECIAL ASSMTS. 12,098 8,611 - 11,750 0% 600-00429-49120 LONG TERM DEBT PREMIUN 30,969 30,969 - - 0% Nonoperating Revenues 43,067 39,580 - 11,750 0% TOTAL REVENUES 3,839,527 3,888,574 1,594,140 3,916,400 41% EXPENDITURES Source of Supply 600-00600-51100 WAGES - - - - 0% 600-00600-53400 SOURCE OF SUPPLY- REPAIRS - - - - 0% 600-00602-52310 BUILDING AND GROUNDS - - - - 0% 600-00602-53400 OPERATING SUPPLIES & EXPENSES - - - - 0% 600-10600-51100 SOURCE OPS- SUPV & ENGINEER WAGES 9,701 10,878 - 10,878 0% 600-10600-51290 SOURCE OPS-SUPV WAGES TO/FROM - - 5,439 - 0% 600-10600-51950 SOURCE OPS-SUPV BENEFITS TO/FROM OTHR - 3,781 1,890 - 0% 600-10601-51200 SOURCE OPS- OPERATION LABOR 35,345 36,165 33,721 30,923 109% 600-10602-52900 SOURCE OPS-PURCHASED WATER - - - 300 0% 600-10603-52200 SOURCE OPS-SAFETY 1,532 2,067 1,525 2,800 54% 600-10603-52900 SOURCE OPS- WATER WITHDRAW FEE DNR 125 125 125 125 100% 600-10603-53400 SOURCE OPS- SUPPLIES AND EXPENSES (24,079) 488 155 500 31% 600-10610-51100 SOURCE MAINT-WAGES - - - - 0% 600-10611-52310 SOURCE MAINT-BUILDINGS AND GROUNDS 43,184 14,860 34,169 50,000 68% 600-10614-52400 SOURCE MAINT-MAINT OF WELLS 6,884 121,046 632 150,000 0% 600-10616-52400 SOURCE MAINT-MAINT OF SUPPLY MAINS 373 - - 1,000 0% 600-10617-52400 SOURCE MAINT-MISC WATER SOURCE PLANT 749 2,069 51 3,150 2% Source of Supply 73,814 191,480 77,709 249,676 31% Pumping Ops 600-10620-51100 PUMPING OPS-SUPERV & ENG-WAGES 9,701 10,878 - 10,878 0% 600-10620-51290 PUMPING OPS- SUP WAGES CHARGED TO/FROM - - 5,439 - 0% 600-10620-51950 PUMPING OPS- SUP BENEFIT CHARGED TO/FROM - 3,781 1,890 - 0% Page 39 of 70 Mapped GL Number Description 2024 Actual 2025 Actual 2026 Through J u Budget % of Budget Used 600-10621-53900 PUMPING OPS-FUEL TO POWER GENERATOR 948 1,029 1,324 1,365 97% 600-10623-52200 PUMPING OPS-NATURAL GAS 3,647 5,203 5,777 11,025 52% 600-10623-52210 PUMPING OPS- ELECTRICITY 310,785 317,804 167,532 365,000 46% 600-10624-51200 PUMPING OPS-LABOR AND EXPS 75,507 61,861 31,824 82,428 39% 600-10626-53400 PUMPING OPS-MISC EXPENSE 498 365 172 420 41% 600-10630-51100 PUMP MAINT SUPV & ENGIN-WAGES - - - - 0% 600-10631-52310 PUMP MAINT-BUILD & GROUNDS 6,129 2,751 3,710 12,000 31% 600-10632-51239 PUMP MAINT-GENERATOR MAINT & LABOR 4,741 20,793 9,705 16,000 61% 600-10633-52400 PUMP MAINT-MAINT AND REPAIR 55,791 72,727 422 75,000 1% Pumping Ops 467,748 497,192 227,797 574,116 40% Transmission & Distribution 600-10660-51100 TRANS & DIST OPS-SUPV & ENG-WAGES 75,963 28,985 - 21,757 0% 600-10660-51290 TRANS & DIST- SUP WAGES CHARGED TO/FROM - - 14,493 - 0% 600-10660-51950 TRANS & DIST- SUP BENEFIT CHARGED TO/FRM - 7,562 5,086 - 0% 600-10661-52401 TRANS & DIST OPS-RESEVOIRS & STANDPIPES - 124 - 3,000 0% 600-10663-53400 TRANS & DIST OPS-METER SUPPLIES - 149 1,083 550 197% 600-10664-52401 TRANS & DIST OPS-CUSTOMER/PRIVATE SIDE - - - 300 0% 600-10664-52900 TRANS & DIST OPS-CROSS CONNECTION INSPEC 16,744 15,353 6,311 16,250 39% 600-10665-52450 TRANS & DIST OPS-DIGGERS HOTLINE WATER 25,191 16,367 8,543 28,000 31% 600-10665-53400 TRANS & DIST OPS-MISC EXPENSES 727 1,710 180 5,750 3% 600-10665-53410 TRANS & DIST OPS-UNIFORMS 3,510 3,607 96 3,900 2% 600-10670-51100 TRANS & DIST MAINT-SUPV & ENG WAGES - - - - 0% 600-10671-52310 TRANS & DIST MAINT-BUILDINGS & GROUNDS 83 33 - 315 0% 600-10672-52400 TRANS & DIST MAINT-RESERVOIRS & STANDPIP 4,981 17,986 2,468 26,250 9% 600-10673-52400 TRANS & DIST MAINT-TRANS& DISTR MAINS 142,029 69,297 37,550 212,100 18% 600-10675-52400 TRANS & DIST MAINT-MAINT OF SERVICES 12,291 18,988 26,914 38,850 69% 600-10676-52400 TRANS & DIST MAINT-MAINT OF METERS 21,456 28,646 15,649 35,000 45% 600-10677-52400 TRANS & DIST MAINT-MAINT OF HYDRANTS 97,587 23,184 15,776 115,500 14% 600-10678-52100 TRANS & DIST MAINT-SCADA MAINT 15,280 15,257 13,678 20,000 68% 600-10678-52400 TRANS & DIST MAINT-MISC PLANT REPAIRS 11,396 9,270 22,524 68,250 33% Transmission & Distribution 427,239 256,516 170,350 595,772 29% Treatment Ops 600-00630-51100 WAGES - - - - 600-10640-51100 TREAT OPS-OPER SUPER & ENG-WAGES 9,701 10,878 - 10,878 0% 600-10640-51290 TREAT OPS- SUP WAGES CHARGED TO/FROM - - 5,439 - 0% 600-10640-51950 TREAT OPS- SUP BENEFITS CHARGED TO/FROM - 3,781 1,890 - 0% 600-10641-53410 TREATMENT OPS-CHEMICALS 100,973 95,057 48,026 115,000 42% 600-10642-51200 TREATMENT OPS-LABOR 15,650 19,335 13,043 24,500 53% 600-10642-52310 TREATMENT OPS-WATER TESTING & LAB EXPS 20,688 22,116 14,984 29,400 51% 600-10643-53400 TREATMENT OPS-SUPPLIES AND MISC 227 1,710 38 1,750 2% 600-10650-51100 TREAT MAINT- SUPERV & ENG-WAGES - - - - 0% 600-10651-52310 TREATMENT MAINT-BUILDINGS & GROUNDS 2,412 334 - 1,000 0% 600-10652-52400 TREATMENT MAINT-MAINT OF TREATMENT EQUIP 34,767 34,601 10,402 38,500 27% 600-10652-52900 TREATMENT MAINT-WRT RADIUM TREATMENT 52,914 49,842 26,718 58,300 46% Treatment Ops 237,332 237,655 120,541 279,328 43% Customer Accounts 600-10901-51100 CUSTOMER ACCTS OPS-SUPERV WAGES 14,921 19,510 - 19,812 0% 600-10901-51290 WAGES CHARGED TO/FROM OTHER DEPT - - 12,084 - 0% 600-10901-51950 BENEFITS CHG'D TO/FROM OTHER DEPTS - 7,334 5,446 - 0% 600-10902-51200 CUSTOMER ACCTS OPS-METER READING WAGES 9,389 10,427 12,607 18,323 69% 600-10902-52401 CUSTOMER ACCTS OPS-METER READING EXPS 7,084 3,520 175 15,000 1% 600-10903-51200 CUSTOMER ACCTS OPS-BILLING LABOR WAGES - - - - 0% 600-10903-52401 CUSTOMER ACCTS OPS-CUST RECORDS BILL EXP 12,671 15,859 21,020 16,800 125% 600-10904-57400 CUSTOMER ACCTS OPS-UNCOLLECTABLE ACCTS - - - 100 0% 600-10905-52401 CUSTOMER ACCTS OPS-MISC CUST ACCT EXPS - - - 1,000 0% 600-10906-52401 CUSTOMER ACCTS OPS-CUST SERV & INFO EXPS - - - 350 0% Customer Accounts 44,065 56,650 51,332 71,385 72% Page 40 of 70 Mapped GL Number Description 2024 Actual 2025 Actual 2026 Through J u Budget % of Budget Used Admin & General 600-00408-55200 PSC REMAINDER TAX 3,546 3,917 - 3,250 0% 600-00408-55300 PROPERTY TAX EQUIVALENT 431,530 430,589 - 500,000 0% 600-10920-51100 ADMIN & GEN EXPS-ADMIN WAGES 83,723 63,155 30,607 31,268 98% 600-10920-51200 ADMIN & GEN EXPS-ADMIN SALARIES (903) 40,612 12,556 69,914 18% 600-10920-51220 Internal Engineering Wages 8,220 109,982 43,018 65,086 66% 600-10920-51292 SALARIES CHARGED TO/FROM OTHER DEPT - - 18,848 - 0% 600-10921-52230 ADMIN & GEN OPS-PHONE, INTERNET CELL 4,754 5,387 2,463 5,250 47% 600-10921-52301 ADMIN & GEN OPS-EQUIP & MAINT 1,156 29 - 2,000 0% 600-10921-52303 ADMIN & GEN OPS-BANK SERVICE CHARGES - - - 105 0% 600-10921-52331 ADMIN & GEN OPS-ANSWERING SERVICE 496 574 208 725 29% 600-10921-52400 ADMIN & GEN OPS-TRANSP EXPS REPAIRS 5,760 11,222 4,395 8,610 51% 600-10921-53100 ADMIN & GEN EXPS OPS-OFFICE SUPPLIES 1,966 3,251 768 3,150 24% 600-10921-53140 ADMIN & GEN OPS-TRANS VEHICLE FUEL 10,661 7,343 5,084 11,550 44% 600-10921-53210 ADMIN & GEN OPS-MEALS & INCIDENTALS 114 1,225 19 4,000 0% 600-10921-53300 ADMIN & GEN OPS-MILEAGE 926 186 338 1,200 28% 600-10921-53305 ADMIN & GEN OPS-BOOKS & PERIODICALS - - - 250 0% 600-10921-53306 ADMIN & GEN OPS-POSTAGE 99 480 161 325 50% 600-10921-53307 ADMIN & GEN OPS-NOTICES & PUBLICATION - - - 1,500 0% 600-10923-52100 ATTORNEY'S FEES 18 7,213 515 65,000 1% 600-10923-52120 ADMIN & GEN OPS-AUDIT/ACCOUNTANT 22,409 22,827 3,048 58,680 5% 600-10923-52160 ADMIN & GEN OPS-GEN MANAGE DPW - - 4,050 - 0% 600-10923-52170 ADMIN & GEN OPS-OUTSIDE ENGINEERING 79,547 171,236 85,975 210,000 41% 600-10923-52180 ADMIN & GEN OPS-PUBLIC RELATIONS - - - 21,000 0% 600-10924-55120 ADMIN & GEN OPS-PROPERTY INSURANCE 473 12,402 12,468 15,000 83% 600-10924-55121 ADMIN & GEN OPS-BOILER & MACHINE INS - - - 1,500 0% 600-10924-55122 ADMIN & GEN OPS-VEHICLE INS - - - 5,250 0% 600-10925-55110 ADMIN & GEN OPS-WORKERS COMP INS (735) 11,970 4,152 29,000 14% 600-10926-51300 ADMIN & GEN OPS SOC SEC/MED 39,434 35,382 17,723 35,052 51% 600-10926-51310 ADMIN & GEN OPS- HEALTH INSURANCE 90,320 91,732 33,661 131,000 26% 600-10926-51320 ADMIN & GEN OPS-DENTAL INSURANCE 4,444 4,396 1,787 6,390 28% 600-10926-51330 ADMIN & GEN OPS- OPTICAL INS 501 464 210 854 25% 600-10926-51340 ADMIN & GEN OPS - LIFE INSURANCE 1,090 1,117 623 1,016 61% 600-10926-51350 ADMIN & GEN OPS - DISABILITY INS 1,579 1,661 940 1,820 52% 600-10926-51360 ADMIN & GEN OPS- PENSION 35,809 34,082 17,777 32,990 54% 600-10926-51361 ADMIN & GEN OPS-PENSION EXP GASB 68 (26,178) 27,233 - 24,150 0% 600-10926-51370 UNEMPLOYMENT-WATER 1,850 2,320 - 2,500 0% 600-10926-51390 ADMIN & GEN OPS-VAC/SICK LIABILITY EXP 21,049 42,440 9,841 47,000 21% 600-10926-51950 ADMIN & GEN OPS-BENEF CHGD TO/FROM OTHER 20,842 7,279 12,859 62,733 20% 600-10928-52381 OPER & MAINT EXP-REGULATORY & COMM EXP (7,558) 143 235 12,000 2% 600-10928-52383 ADMIN & GEN OPS-OUTSIDE PROF & CONSULT 12,248 299 - 9,000 0% 600-10930-53100 ADMIN & GEN OPS-MISC GEN SUPPLIES 107 452 424 1,000 42% 600-10930-53200 ADMIN & GEN OPS-UTILITY MEMB & CONT EDUC 2,948 3,865 1,500 10,000 15% 600-10930-53307 ADMIN & GEN OPS-PUBLISH NEWSLETTER & CC 5,129 2,497 - 4,000 0% 600-10931-55391 ADMIN & GEN OPS-RENT 18,000 18,000 - 18,900 0% 600-10933-52120 ADMIN & GEN OPS-GIS & ASSET MANAGE MAIN 268 10,074 443 5,500 8% Admin & General 875,638 1,187,037 326,695 1,519,518 21% Depreciation 600-00403-55000 DEPRECIATION EXP. - WATER 1,275,907 1,289,857 - 1,314,600 0% 600-00407-55100 AMORT PROPERTY LOSSES - - - - 0% Depreciation 1,275,907 1,289,857 - 1,314,600 0% Nonoperating Expenditures 600-00427-56100 INTEREST/LONG TERM DEBT 330,017 313,851 142,367 298,389 48% 600-00428-56200 BOND DISCOUNT/ISSUE COSTS - - 185,000 - 0% 600-00430-55400 AMORITIZATION STILL RIVER WELL - 42,500 - - 0% Nonoperating Expenses 330,017 356,351 327,367 298,389 110% TOTAL EXPENSES 3,731,760 4,072,737 1,301,790 4,902,784 27% Page 41 of 70 Mapped GL Number Description 2024 Actual 2025 Actual 2026 Through J u Budget % of Budget Used NET PROFIT/(LOSS) 107,767 (184,163) 292,350 (986,384) Page 42 of 70 City of Pewaukee Sewer Utility Q2 Financial Results Mapped GL Number Description 2024 Actual 2025 Actual 2026 Through June Budget % of Budget Used Sewer Service Revenue 650-01621-46410 RESIDENTIAL REVENUE - SEWER 2,628,025 2,642,694 1,323,052 2,729,500 48% 650-01621-46411 INDUSTRIAL REVENUE - SEWER 160,962 163,046 91,375 185,400 49% 650-01621-46412 COMMERICAL REVENUE - SEWER 901,745 900,661 450,620 927,000 49% 650-01621-46413 PUBLIC REVENUE - SEWER 10,922 11,345 5,743 11,540 50% 650-01621-46414 MULTI FAMILY REVENUE - SEWER 558,681 568,325 304,099 605,000 50% Sewer Service Revenue Total 4,260,335 4,286,071 2,174,889 4,458,440 49% Other Operating Revenues 650-01622-46315 ICA-BLUEMOUND ROAD 19,081 13,715 59,664 6,200 962% 650-01622-46316 ICA - GREEN ROAD - 170,478 - 22,000 0% 650-01622-46317 ICA - WEST SIDE - 1,320 - 61,000 0% 650-01622-46318 ICA - CAPITOL DRIVE NORTH 153,222 62,711 29,125 29,220 100% 650-01623-46189 In-House Engineer Services Reimbursed - - 420 - 0% 650-01623-46314 SEWER RCA FEES 194,345 690,389 91,502 428,145 21% 650-01623-46320 DEFERRED SPECIAL ASSMT PAYOFFS 381 67,396 512 25,000 2% 650-01631-45112 LATE PAYMENT PENALTY - SEWER 16,724 22,575 9,145 15,000 61% 650-01635-46191 OTHER REVENUE - SPECIAL ASSESSMENT LETTE 4,063 3,775 2,150 5,000 43% 650-01635-48902 MISCELLANEOUS OPERATING REVENUES - 28,530 5,103 25 20411% 650-01660-46161 ACCOUNTS RECEIVABLE FINANCES CHARGES - 19 - 150 0% 650-01660-48102 INTEREST/SPECIAL ASSESSMENTS 2,281 1,766 - 7,000 0% 650-01660-48300 GAIN OR LOSS ON SALE OF ASSETS - (47,865) - 5,000 0% Other Operating Revenues Total 390,096 1,014,809 197,621 603,740 33% Nonoperating Revenues 650-00499-49223 Transfer From Storm Water Management - - - - 0% 650-00499-49240 TRANSFER FROM ROAD FUND - - - - 0% 650-00499-49244 TRANSFER FROM BIKE & PED - - - - 0% 650-01660-48100 INTEREST INCOME 544,000 466,061 204,469 400,000 51% 650-01660-48900 OTHER REVENUES 1,098 - 930 - 0% Nonoperating Revenues Total 545,098 466,061 205,399 400,000 51% Total Revenues 5,195,529 5,766,942 2,577,909 5,462,180 47% Sewer Operations 650-00924-55121 INSURANCE - BOILER & MACHINERY - - - - 0% 650-00950-52100 SCADA/TELEMETARY 1,849 - - - 0% 650-00950-52200 SAFETY - 70 - - 0% 650-00950-52440 DIGGERS HOTLINE - - - - 0% 650-01820-51100 WAGES 123,889 87,736 53,464 127,357 42% 650-01820-51290 WAGES CHARGED TO/FROM OTHER DEPT - 32,635 16,317 - 0% 650-01820-51300 SOCIAL SECURITY 12,530 12,792 7,104 - 0% 650-01820-51950 BENEFITS CHG'D TO/FROM OTHER DEPTS - 11,343 5,671 - 0% 650-01821-52200 POWER/ELECTRICITY 40,019 52,074 29,924 57,680 52% 650-01821-52210 POWER/NATURAL GAS 11,688 2,350 4,657 2,750 169% 650-01821-53215 POWER/OTHER FUEL - - 4,147 50 8295% 650-01827-52200 SAFETY 1,569 1,749 1,183 2,200 54% 650-01827-52340 SEWER SERVICE CHARGE - BROOKFIELD 1,653,268 1,019,075 180,705 1,750,000 10% Page 43 of 70 Mapped GL Number Description 2024 Actual 2025 Actual 2026 Through June Budget % of Budget Used 650-01827-52341 SEWER SERVICE CHARGE - LAKE PEWAUKEE SAN 639,300 695,195 208,838 780,000 27% 650-01827-52342 SEWER SERVICE CHARGE - VILLAGE OF PEWAU 110,507 114,552 24,718 147,000 17% 650-01827-52343 SEWER SERVICE CHARGE SANITARY DISTIRCT # 28,629 40,116 6,660 9,500 70% 650-01827-52344 SEWER SERVICE CHARGE - WCC 334,748 338,290 147,922 403,000 37% 650-01827-52999 REFUND OF PRIOR YEARS REVENUE - - - - 0% 650-01827-53400 SUPPLIES AND EXPENSES 2,273 893 430 2,940 15% 650-01827-53410 Uniforms & Protective Equipment 3,451 3,715 350 3,900 9% 650-01827-56982 LPSD DEBT SERVICE CHARGE - - - - 0% 650-01831-52100 SCADA/TELEMETRY MAINT 11,147 14,816 7,524 20,000 38% 650-01831-52400 MAINTENANCE OF COLLECTION SYSTEM 70,041 74,420 8,320 315,000 3% 650-01831-52410 MAINTENANCE SCS SEWER CLEANING 53,046 57,923 300 157,500 0% 650-01831-52420 MAINTENANCE/SCS - FLOWMETER - 6,951 3,080 15,750 20% 650-01831-52430 MAINTENANCE/SCS - CONTROL PANEL 5,101 1,367 300 8,500 4% 650-01832-52400 MAINTENANCE OF PUMPING EQIUPMENT 17,202 9,670 75 21,000 0% 650-01834-52400 MAINTENANCE OF GENERAL PLANT STRUCTURE 19,619 11,389 13,747 36,750 37% 650-01852-52380 OPS - ENGINEER - SEWER - - - - 0% 650-01852-52382 OPS - ATTORNEY - SEWER 2,495 688 16,852 - 0% 650-10665-52450 DIGGERS HOTLINE SEWER 23,570 15,521 8,522 28,000 30% 650-10665-53410 UNIFORMS & PROTECTIVE EQUIPMENT 59 - - - 0% 650-10926-51370 UNEMPLOYMENT-SEWER 1,850 2,320 - 2,500 0% Sewer Operations Total 3,167,852 2,607,649 750,811 3,891,377 19% Transmission & Distribution 650-10660-51100 TRANS & DIST OPS & ENG- WAGES 56,548 - - 78,686 0% 650-10660-51290 WAGES CHARGED TO/FROM OTHER DEPT - 7,228 3,614 - 0% 650-10660-51950 BENEFITS CHG'D TO/FROM OTHER DEPTS - - 1,306 - 0% 0% Transmission & Distribution Total 56,548 7,228 4,920 78,686 6% Customer Accounts 650-10901-51100 CUSTOMER ACCTS OPS-SUPERV WAGES 14,902 - - 19,812 0% 650-10902-51200 CUSTMER ACCTS OPS METER READING WAGES - - - - 0% 650-10902-52401 CUSTOMER ACCTS OPS- METER READ EXPS 496 - - - 0% 650-10903-51290 WAGES CHARGED TO/FROM OTHER DEPT - 36,135 20,396 - 0% 650-10903-51950 BENEFITS CHG'D TO/FROM OTHER DEPTS - 7,334 8,449 - 0% 650-10903-52401 CUSTOMER ACCTS OPS CUST RECORDS BILL EXP 12,671 13,781 5,020 16,800 30% 650-10906-52401 CUSTOMER ACCTS OPS-CUST SERV & INFO EXPS - - - 210 0% Customer Accounts Total 28,069 57,250 33,865 36,822 92% Admin & General 650-10920-51100 ADMIN & GEN EXPS-ADMIN WAGES 129,982 259,590 124,448 31,268 398% 650-10920-51200 ADMIN & GEN EXPS-ADMIN SALARIES (423) 17,500 12,556 91,670 14% 650-10920-51220 Internal Engineering Wages - 109,982 43,018 78,686 55% 650-10920-51290 WAGES CHARGED TO/FROM OTHER DEPT - (172,325) (105,494) - 0% 650-10920-51292 SALARIES CHARGED TO/FROM OTHER DEPT - - - - 0% 650-10920-51950 BENEFITS CHG'D TO/FROM OTHER DEPTS - (75,437) (50,512) - 0% 650-10921-52230 ADMIN & GEN OPS PHONE INTERNET CELL 4,756 5,387 2,289 5,250 44% 650-10921-52301 ADMIN & GEN OPS-EQUIP & MAINT 1,156 29 - 2,000 0% 650-10921-52303 ADMIN & GEN OPS-BANK SERVICE CHARGES 1,446 - - 105 0% 650-10921-52331 ADMIN & GEN OPS-ANSWERING SERVICE 496 489 208 725 29% 650-10921-52400 ADMIN & GEN OPS-TRANSP EXPS & REPAIRS 5,506 11,222 4,395 8,610 51% 650-10921-53100 ADMIN & GEN OPS-OFFICE SUPPLIES 1,979 3,239 682 3,150 22% Page 44 of 70 Mapped GL Number Description 2024 Actual 2025 Actual 2026 Through June Budget % of Budget Used 650-10921-53140 ADMIN & GEN OPS-TRANS VEHICLE FUEL 7,376 7,343 5,084 11,550 44% 650-10921-53210 ADMIN & GEN OPS-MEALS & INCIDENTALS 40 377 19 4,000 0% 650-10921-53300 ADMIN & GEN OPS-MILEAGE 210 - 209 1,200 17% 650-10921-53305 ADMIN & GEN OPS-BOOKS & PERIODICALS - - - 150 0% 650-10921-53306 ADMIN & GEN OPS-POSTAGE 99 480 161 375 43% 650-10921-53307 ADMIN & GEN OPS-NOTICES & PUBLICATIONS - - - 1,500 0% 650-10922-59000 ADMIN& GEN OPS-TRANSFER CREDIT - - - - 0% 650-10923-52100 ATTORNEY'S FEES 367 - 18,450 31,500 59% 650-10923-52120 ADMIN & GEN OPS-AUDITOR/ACCOUNTANT 19,805 22,827 8,048 105,000 8% 650-10923-52160 ADMIN & GEN OPS-GENERAL MANAGEMENT - - 4,050 - 0% 650-10923-52170 ADMIN & GEN OPS-OUTSIDE ENGINEERING 124 108,105 747 125,000 1% 650-10923-52180 ADMIN & GEN OPS-PUBLIC RELATIONS - - - 10,000 0% 650-10924-55120 ADMIN & GEN OPS-PROPERTY INS 473 12,402 12,468 15,000 83% 650-10924-55121 ADMIN & GEN OPS-BOILER & MACHINERY INS - - - 1,500 0% 650-10924-55122 ADMIN & GEN OPS-VEHICLE INSURANCE - - - 5,000 0% 650-10925-55110 ADMIN & GEN OPS-WORKERS COMP INSURANCE (735) 11,970 4,152 29,000 14% 650-10926-51300 ADMINT & GEN OPS SOC SEC/MED 16,785 11,628 5,596 35,052 16% 650-10926-51310 ADMIN & GEN OPS- HEALTH INSURANCE 74,540 92,913 33,164 131,000 25% 650-10926-51320 ADMIN & GEN OPS- DENTAL INSURANCE 3,303 3,661 1,787 6,390 28% 650-10926-51330 ADMIN & GEN OPS-OPTICAL INSURANCE 347 464 210 854 25% 650-10926-51340 ADMIN & GEN OPS-LIFE INSURANCE 587 601 336 1,061 32% 650-10926-51350 ADMIN & GEN OPS- DISABILITY INSURANCE 850 894 506 1,870 27% 650-10926-51360 ADMIN & GEN OPS-PENSION 36,492 23,389 12,486 32,990 38% 650-10926-51361 ADMIN & GEN OPS-PENSION EXPENSE GASB 68 (605) 47,755 - 24,150 0% 650-10926-51390 ADMIN & GEN OPS-VAC/SICK LIABILITY EXPS 23,182 40,926 9,841 46,000 21% 650-10926-51950 ADMIN & GEN OPS BENS CHG'D TO/FROM OTHER 10,421 - - 42,380 0% 650-10928-52381 ADMIN & GEN OPS-REGULATORY & COMMIS EXPS - - - 100 0% 650-10928-52383 ADMIN & GEN OPS-OUTSIDE PROF CONSULTANT 4,050 299 - 9,000 0% 650-10930-53100 ADMIN & GEN OPS-MISC GEN SUPPLIES 367 - 20 1,000 2% 650-10930-53200 ADMIN & GEN OPS- MEMBERSHIP & CONT EDU 1,381 1,777 1,303 11,000 12% 650-10930-53307 ADMIN & GEN OPS- PUBLICATIONS NEWSLETTER - 2,497 - 3,500 0% 650-10931-55391 ADMIN & GEN OPS-RENT 18,000 18,000 - 18,000 0% 650-10933-52120 ADMIN & GEN OPS-GIS & ASSET MANAG MAINT 268 10,074 443 9,500 5% Admin & General Total 362,627 578,058 150,669 936,086 16% Sewer Operations 650-01403-55410 DEPRECIATION EXPENSE - SEWER 854,112 926,525 885,170 885,170 100% Sewer Operations Total 854,112 926,525 885,170 885,170 100% Nonoperating Expenses 650-01690-55400 AMORTIZATION OF PREMIUM (14,871) (14,871) - - 0% 650-01880-56100 INTEREST/LONG TERM DEBT 168,327 151,414 78,382 152,945 51% 650-01880-56200 Bond Discount - - 120,000 - 0% 650-01990-56981 BOND DISCOUNT - - - - 0% 650-09999-59998 SPECIAL ITEM WATER DEBT FORGIVENESS - - - - 0% 650-60000-59042 TRANSFER TO ROAD FUND - - - - 0% 650-60000-59060 TRANSFER TO WATER UTILITY - - - - 0% Nonoperating Expenses Total 153,456 136,543 198,382 152,945 130% Total Expenses 4,622,663 4,313,252 2,023,816 5,981,086 34% Net Profit/ (Loss) 572,866 1,453,690 554,093 (518,906) Page 45 of 70 City of Pewaukee - New Agenda Item Agenda Language: Discussion and Update Regarding the Proposed Amtrak Hiawatha Station in the City of Pewaukee [Fuchs] Sub Item Agenda Language: Background Provided By: Nick Fuchs Background: City staff has continued to work with Amtrak regarding the possibility of locating an Amtrak station within the City of Pewaukee as part of its Hiawatha extension project. Staff further reviewed two potential locations: 1. A stop along the north side of Marjean Lane and west of West Duplainville Road; and 2. A stop at City Hall, W240N3065. Due to site constraints, including steep grades at City Hall and the potential cost of the necessary infrastructure for Marjean Lane, neither location appears to be feasible. As a result, Amtrak is evaluating alternative locations, including sites outside the City of Pewaukee. Attached is an email from Amtrak dated August 5, 2026, outlining these challenges and its current review of two additional sites within the Village of Pewaukee. Fiscal Impact: Recommended Motion: No motion required or as deemed appropriate by the Common Council. Page 46 of 70 Outlook Hiawatha West Waukesha County station site FromRao, Arun <Arun.Rao.1@amtrak.com> Date Wed 8/5/2026 1:14 PM To Fuchs, Nick <fuchs@pewaukee.wi.us>; Wagner, Magdelene <wagner@pewaukee.wi.us> Cc Higgins, Patrick J <Patrick.Higgins@amtrak.com> Hi Nick and Maggie, Thank you again for all of your efforts with us in evaluating potential station site locations in City of Pewaukee. As you know the Duplainville site was jointly identified by Amtrak and the City, with input from CPKC. In subsequent high-level engineering evaluation done by the City, the flooding and drainage issues on that site were dealbreakers for placing a temporary platform without major infrastructure changes. Thank you also for evaluating the other option of the City of Pewaukee municipal building site. We understand that was not feasible due to the topography and space challenges. As we discussed, this has necessitated us to evaluate other locations in Waukesha County. That evaluation has led to two potential sites in the Village. We have been since communicating with them to advance a site and there was a discussion at the Village board on July 21st. Please let us know if you have any questions, and we look forward to continued coordination on the Hiawatha West project. Best regards, Arun Arun Rao Senior Director, State Partnerships and Development Amtrak | Email: arun.rao.1@amtrak.com | mobile: 608-335-8967 Page 47 of 70 Patrick Alan O'Hern N26W26769 Prospect Avenue Pewaukee WI 53072 Phone: 850-384-4715 Email: 1963pao@gmail.com Relevant work experience: June 2026 - Present, Gas Station attendant at Costco, Pewaukee WI. Receive and process fuel deliveries documentation. Assist members with fueling issues. Perform unscheduled maintenance on fuel pedestals. Perform inspections on fuel station equipment. Maintain a clean fueling station. August 2022 - April 2026, Quality Assurance Specialist and Contracting Officer Representative with the Department of the Army, Fort Meade, MD. (retired) Hours per week: 40 Quality Assurance Specialist (QAS) and Contracting Officer Representative (COR) at the Logistics Readiness Center. Level II DAWIA certified in Production, Quality, and Manufacturing since 2001. Conducted contract surveillance to ensure compliance with government contract requirements. Evaluate all aspects of contractors’ responsibilities and performance as required by the contract and Performance Work Statement. Liaison with site managers, maintenance managers, and QA managers to discuss, analyze and provide guidance to resolve contractual matters and the needs of customers and their concerns. Performed administrative upkeep of contracts by reviewing updated contract modifications and delivery orders and incorporation into base contract. Review, validate, and sign invoices for contractor payment in the financial management system, PIEE. Reviewed and edited Quality Assurance Surveillance Plan and Performance Work Statement (PWS) for re-compete of contract. Maintain liaison with the contracting officer and contract specialist in preparation for solicitation of contract and PWS review. Conduct monthly Performance Management Review with contractor to review current standing with compliance and performance of PWS requirements. Process funding requests for contract modifications. Maintain COR surveillance files in PIEE SMP module. August 2021 - August 2022, Industrial Property Management Specialist Department of the Navy NAS Pensacola FL CNATRA Hours per week: 40 Page 48 of 70 Industrial Property Management Specialist (IPMS Assigned as the IPMS to the Chief of Naval Aviation Training Detachment NAS Pensacola Responsible for all Government Furnished Property (GFP) assigned to four aircraft maintenance and trainer contractors at the current location. Monitor physical quarterly and annual inventories of more than 9000 line items. Document all inspection non-conformances and provide reports to government, site and logistic managers. Complete and document follow-up of deficiencies and provide feedback to solve complex issues. Government Purchase Card Holder responsible for maintaining office supplies for the organization and maintaining funding for the organization for travel and supplies and service. May 2008 to August 2021, Quality Assurance Specialist Department of the Navy NAS Pensacola, FL CNATRA Hours per week: 40 Quality Assurance Specialist (aircraft) Level II DAWIA certified in Production, Quality, and Manufacturing since 2001. Independently conducted program/product audits, monitor in- process maintenance and surveillance to ensure compliance with contract and Performance Work Statements (PWS) requirements. Review and audit contractor quality control to ensure internal processes are properly executed. Generate surveillance and annual audit schedule for planning the assessment of all assigned programs. Produced monthly, quarterly and annual reports (IPAR and CPAR) used for contractor grading and bonus awards. Investigate and document contractor non-conformance and provide results to quality assurance managers and applicable government stakeholders. Performed as the Contracting Officer Representative (COR) is on an aviation supply contract monitoring daily production of fulfilment or requisitions. Work with the program office to provide input to contract and PWS modifications to satisfy customer requirements and achieve customer satisfaction. Provide data to the program office to support IPARS, CPARS, P-call letters, and CAR. Government Purchase Card holder responsible for maintaining supplies for the organization. Inventory and restocking supplies used by the organization and maintaining budget to track the use of all O&M funds. 20 K Forklift operator. November 2002 to May 2008 Egress Work Center Lead and Technician Employer Sikorski Support Services | Pensacola, FL Hours per week: 40 Egress lead. Perform duties of shop lead for three years by directing maintenance and assigning work center personnel to tasks and ensuring completeness and quality workmanship. Responsible for the tracking of ordnance installation, removal, ordering and turn in for forty Page 49 of 70 T-6A aircraft. Managed hazardous material / hazardous waste for work center. Performed scheduled and unscheduled maintenance on T6A aircraft egress systems. November 1982 to December 2002 Chief Petty Officer Aviation Structural Mechanic Safety Equipment US Navy 20 years active duty (retired). NAS Meridian MS. 3 years CNATRA Service contract management for the Chief of Naval Aviation and Training (CNATRA). Supervisor of Five quality assurance specialists. Responsible for coordinating contract surveillance for the T45 and T2 aircraft maintenance service contracts. Coordinate detachments for off site training events to shore and ship based operations. NAS Oceana VA. 1.5 year VFA 83 Aircraft Division Chief responsible for personnel assigned to the work center under my supervision. Supervised forty maintenance personnel with various job requirements. Performed duties as aircraft safe for flight. Coordinate flight schedule, schedule and unscheduled maintenance for a FA 18 squadron at sea and on shore requirements. NAS Cecil Field Jacksonville FL. 2.5 years VFA 105 Line Division Supervisor responsible for the management of all flight line operation at sea and shore based operation. Supervise 24 plane captains perform flight line operation to include launch and recovery, daily and turnaround inspection, aircraft fueling and servicing. While on board ship function at the flight deck coordinator during launch and recovery operations. As egress work center supervisor coordinated scheduled and unscheduled maintenance on egress systems, air condition / pressurization systems and oxygen system. Full systems Quality Assurance Representative performing in process and final inspections on critical safe for flight systems. NATTC Millington TN. 3 years Aviation Structural Mechanic Safety Equipment technical school instructor. Taught basic aviation fundamentals and specialized egress, air conditioning / pressurization and oxygen systems. Wrote curriculum in the corresponding work related areas. Managed testing and evaluation of students. Completed qualification for Master Training Specialist. NAS Sigonella Sicily Italy 3 years AIMD Cryogenic Aviation Support Equipment Maintenance. Maintained Gaseous and Liquid Oxygen (LOX) support equipment. Performed duties to operate and maintain Liquid Nitrogen and Oxygen plant. Maintained maintenance records for scheduled and unscheduled maintenance and publications librarian. Quality Assurance Representative and Facilities Safety Program manager for Aviation Intermediate Maintenance Department. Gas Free engineer qualified to certify safe entry and safe for transport containers. Earned Air Warfare qualification. Page 50 of 70 NAS Pensacola FL 3 years Naval Flight Demonstration Squadron (Blue Angels) Performed scheduled and unscheduled maintenance on FA 18 and C130 aircraft. Maintained egress, oxygen, and air conditioning / pressurization systems. Performed flight line duties for aircraft launch and recovery and required maintenance. Traveled with a team to show sites and winter training. Collateral Duty Inspector and publications librarian. NAS Cecil Field Jacksonville FL 4 years VA174 Aircraft egress, oxygen, and air conditioning / pressurization systems maintainer. Performed scheduled and unscheduled maintenance on A7 aircraft. Night shift supervisor of five mechanics. Flight line trouble shooter on shore and at sea operations. Collateral Duty Inspector and publications librarian. Operated box truck, bus, and stake truck for transport of personal and equipment. NATTC Millington TN. 4 months Complete Aviation Structural Mechanic Safety Equipment technical training course. Basic aviation fundamentals and specialized egress, air conditioning / pressurization and oxygen systems training. NATTC Orlando Fl. 2 months Completed Boot Camp. Pewaukee Schools System 4 years. Summer hire working with the janitorial staff performing building upkeep and maintenance. Cleaning, painting, strip and wax floors. Grounds keeper maintaining all lawn and landscape for the school systems properties. Performed maintenance on lawn equipment. Other part time jobs: Valet at local restaurant, kitchen worker at restaurants, salad room, assistant cook, dish washer. Bike repair shop. 1985 to Present. Handyman, light construction, upholstery, window treatments and general maintenance. Kitchen and bath remodel, electrical, wall and floor tile, LVP and hardwood flooring, finish plumbing, painting, drywall installation / finishing and more. 2011-2012 HOA president for a 400 private home community in Pace Fl. Woodbine Plantation Subdivication. Held quarterly HOA meetings and managed the upkeep of the subdivision common areas to include grounds keeping, roads, drainage and lake. Approved special projects and improvement requests of the homeowners. Education: Pewaukee High School Pewaukee, WI 1978 -1982 Some college (no degree) Page 51 of 70 Military and DOD education: Production and Manufacturing Quality Assurance Certification Level II Army Foundation Course December 2025, Army Basic Course July 2025 CLC 222 Contracting Officer Representative COR September 2025 CLC 206 Contracting Officer Representative in a Contingency Environment September 2025 Employee Safety Course Rights and Responsibilities (ESC)-v2 January 2025 OSHA General Industry Safety and Health 30 hour July 2025 ACQ 101 Fundamentals of Systems Acquisition Management 10 October 2000 PQM 101 Production and Quality Management Fundamentals 7 December 2000 ACQ 201 Intermediate Systems Acquisition 26 January 2001 (80 hr) PQM 201 A Intermediate Production & Quality Management 1 June 2001 (40 hr) PQM 201 B Intermediate Production Quality and Manufacturing 6-22-01 LOG 101 Acquisition Logistics Fundamentals 10-09-08 LOG 102 System Sustainment Management Fundamentals 12-5-08 LOG 200 Intermediate Acquisition Logistics Part A 8-16-10, SYS 101 Fundamentals Of Systems Planning 5-14-10 CLE 025 Information Assurance For ACQ 3-9-10 CLE 015 Continuous Process Improvement Familiarization 3-8-10 CLM Intro To Reducing Total Ownership Cost 3-4-10 CLE 009 Systems Safety in Systems Engineering 2-17-10 CLE 301 Reliability And Maintainability 4-16-09, CLC 011 Contacting For The Rest Of Us 2-25-09 CLE 007 Lean Six Sigma 2-2-09 , LE 004 Introduction to lean Enterprise concepts 1-13-09 CLC 040 Predictive Analysis And Scheduling 8-6-08, CLC 042 Predictive Analysis and Quality Assurance 8-4-08 CLC 019 Leveraging DCMA for Program Success 7-29-08, CLM 013 Work Breakdown Structure 7-25-08 CLC 013 Performance Based Services Acquisition 7-22-08 Contracting Officer Representative Course 28 November 2001 (16 hr) ISO 9001:2000 Transition Training Certified QMS Auditors 17 April 2001 (16 hr) ISO 9001:2008 Lead Auditor for international Quality Management Systems 32 Hour Oct 4- 7 2010 Maintenance Control Management Course 1998 June (40 hrs) Naval Aviation Quality Assurance Administration Course 23 July 1992 (40 hr) Instructor Training Course March 1993, Curriculum Development Course June 1994 Defense Packaging of Hazardous Materials for Transportation 26 June 1992 (80 hr) Page 52 of 70 SG-150 General Safety Concepts in the Workplace 10 January 1992 (40 hr) Aviation Gas Free Engineering Technical Training OSH-245-A 31 July 1992 (40 hr), AMMO-18 Basics of Naval Explosives Hazard Control 1-2008 AMMO-49 Naval Explosives Safety Managers/Orientation 1-2008, Government Credit Purchase Card Additional information Hobbies: Woodworking, carpentry, gardening, hiking, camping and cycling. Personal Awards: Civilian Service Commendation Medal (Army) 2026, Civilian Service Commendation Medal (Navy) 2022, Senior Civilian of the Year 2021, Senior Civilian of the Quarter 2021, Navy and Marine Corp Commendation Medal (2), Navy and Marine Corps Achievements Medals (4) Volunteer Service Medal, Good Conduct (5), Master Training Specialist, Additional award listed on DD 214. Page 53 of 70 1/8City of Pewaukee Invoice Register August 14, 2026 08:21 AM 7.31.26-8.7.26 Vendor Name Invoice Number Invoice Description GL Description ADRIANA GLORIOSO 8/4/2026 08042026 P&R JUNE/JULY 2026 MILEAGE 100-55300-53300 RECREATION PROGRAM - MILEAGE $57.28 ADRIANA GLORIOSOTotal for: $57.28 ALESCI HOMES INC 8/7/2026 BOB24-0041 BD CHECK REQUEST FOR BOND: BOB24-0041 100-00000-21110 AUDIT ACCOUNTS PAYABLE $500.00 ALESCI HOMES INCTotal for: $500.00 ALL CITY COMMUNICATIONS INC. 8/4/2026 469951908012026 SW ANSWERING SERVICE 650-10921-52331 ADMIN & GEN OPS-ANSWERING SERVICE $53.36 600-10921-52331 ADMIN & GEN OPS-ANSWERING SERVICE $53.36 ALL CITY COMMUNICATIONS INC.Total for: $106.72 ALL-WAYS CONTRACTORS, INC 8/4/2026 66019 HWY TOPSOIL 230-53655-53510 CATCH BASIN MAINT - CATCH BASIN CLEA $66.00 ALL-WAYS CONTRACTORS, INCTotal for: $66.00 Aspen Homes, Inc. 8/7/2026 08/07/2026 BD CHECK REQUEST FOR BOND: BOB24-0054 100-00000-21110 AUDIT ACCOUNTS PAYABLE $500.00 8/7/2026 BEB25-0003 BD CHECK REQUEST FOR BOND: BEB25-0003 100-00000-21110 AUDIT ACCOUNTS PAYABLE $2,000.00 8/7/2026 BOB21-0002 BD CHECK REQUEST FOR BOND: BOB21-0002 100-00000-21110 AUDIT ACCOUNTS PAYABLE $500.00 Aspen Homes, Inc.Total for: $3,000.00 Bielinski Homes 8/4/2026 BEB25-0025 CHECK REQUEST FOR BOND: BEB25-0025 100-00000-21110 AUDIT ACCOUNTS PAYABLE $2,000.00 8/4/2026 BEB25-0018 Check Request For Bond: BEB25-0018 100-00000-21110 AUDIT ACCOUNTS PAYABLE $2,000.00 8/7/2026 BEB25-0016 BD CHECK REQUEST FOR BOND: BEB25-0016 100-00000-21110 AUDIT ACCOUNTS PAYABLE $2,000.00 8/7/2026 BEB25-0017 BD CHECK REQUEST FOR BOND: BEB25-0017 100-00000-21110 AUDIT ACCOUNTS PAYABLE $2,000.00 Bielinski HomesTotal for: $8,000.00 BREDAN MECHANICAL SYSTEMS INC 8/5/2026 600088 IT CH BUILDING REPAIRS & MAINT 100-51600-52410 CITY HALL - BUILDING REPAIRS & MAINT $1,950.00 8/4/2026 600053 IT BUILDING RPRS & MAINT 100-51600-52410 CITY HALL - BUILDING REPAIRS & MAINT $2,299.52 BREDAN MECHANICAL SYSTEMS INCTotal for: $4,249.52 BUMPER TO BUMPER 8/4/2026 06180601504 HWY EQUIP RPR & MAINT 100-53100-52430 HIGHWAY - EQUIP REPAIR & MAINT $113.99 BUMPER TO BUMPERTotal for: $113.99 CATALIS TAX & CAMA, INC Page 54 of 70 2/8City of Pewaukee Invoice Register August 14, 2026 08:21 AM 7.31.26-8.7.26 Vendor Name Invoice Number Invoice Description GL Description 8/4/2026 INV308375513 IT ANNUAL RENEWAL 100-51450-52480 IT - SOFTWARE MAINTENANCE & UPDATES $3,438.72 8/3/2026 INV308367447 IT MARKET DRIVE RENEWAL 100-51450-52480 IT - SOFTWARE MAINTENANCE & UPDATES $3,177.27 CATALIS TAX & CAMA, INCTotal for: $6,615.99 CHERRIE LARSON 8/4/2026 07/30/2026 P&R WILD & CRAZY ART CAMP 100-55300-52190 RECREATION PROGRAM - CONTRACTED SE $660.00 CHERRIE LARSONTotal for: $660.00 CITY OF PEWAUKEE 8/4/2026 08032026 CRT RESTITUTION 100-00000-45110 COURT PENALTIES $75.00 CITY OF PEWAUKEETotal for: $75.00 COLE HEARDEN 8/4/2026 08042026 P&R JUNE & JULY 2026 MILEAGE 100-55300-53300 RECREATION PROGRAM - MILEAGE $55.10 COLE HEARDENTotal for: $55.10 COURTNEY JONES 8/6/2026 48647 P&R CLASS REFUND 100-00000-46721 PARK RECREATION PROGRAMS $111.75 COURTNEY JONESTotal for: $111.75 Douglas Venenga & Sandra Majors 8/7/2026 BEB24-0007 BD CHECK REQUEST FOR BOND: BEB24-0007 100-00000-21110 AUDIT ACCOUNTS PAYABLE $2,000.00 Douglas Venenga & Sandra MajorsTotal for: $2,000.00 ELLIOTTS ACE HARDWARE 8/6/2026 764521 & 764522 IT FANS 100-51450-53400 IT - OPERATING SUPPLIES $145.98 ELLIOTTS ACE HARDWARETotal for: $145.98 FIRST STUDENT 8/4/2026 SF-612838 P&R TRANSPORTATION 100-55300-53430 RECREATION PROGRAM - PROGRAM EXPEN $150.00 8/4/2026 SF-612839 P&R TRANSPORTATION 100-55300-53430 RECREATION PROGRAM - PROGRAM EXPEN $150.00 8/4/2026 SF-612840 P&R TRANSPORTATION 100-55300-53430 RECREATION PROGRAM - PROGRAM EXPEN $150.00 8/4/2026 SF-629271 P&R TRANSPORTATION 100-55300-53430 RECREATION PROGRAM - PROGRAM EXPEN $150.00 FIRST STUDENTTotal for: $600.00 FORWARD TS 8/4/2026 AR285748 P&R/BD COPIER 100-52400-53400 BUILDING SERVICES - OPERATING SUPPLI $65.72 100-55300-53400 RECREATION PROGRAM - OPERATING SUP $204.60 8/5/2026 AR288051 ENG OPERATING SUPPLIES 100-53110-53400 ENGINEERING - OPERATING SUPPLIES $83.61 230-53650-53400 OPERATING SUPPLIES $83.60 Page 55 of 70 3/8City of Pewaukee Invoice Register August 14, 2026 08:21 AM 7.31.26-8.7.26 Vendor Name Invoice Number Invoice Description GL Description FORWARD TSTotal for: $437.53 FOTH INFRASTRUCTURE & ENVIRONMENT 8/3/2026 105572 BLD OTHER PROF SERVICES 100-56300-52190 PLANNER - OTHER PROFESSIONAL SERVIC $72.00 FOTH INFRASTRUCTURE & ENVIRONTotal for: $72.00 GRAINGER 8/4/2026 9023522932 SW SOURCE MAINT BUILDING & GROUNDS 600-10611-52310 SOURCE MAINT-BUILDINGS AND GROUND $79.85 8/4/2026 9023522957 SW SOURCE MAINT-BUILDINGS AND GROUNDS 600-10611-52310 SOURCE MAINT-BUILDINGS AND GROUND $33.04 GRAINGERTotal for: $112.89 HETHERINGTON, TIM 8/3/2026 07132026 FD ICE 100-52210-53400 FIRE ADMINISTRATION - OPERATING SUPP $12.98 HETHERINGTON, TIMTotal for: $12.98 HYDROCAD SOFTWARE SOLUTIONS LLC 8/5/2026 54532 ENG COMPUTER/PROGRAM MAINTENANCE 230-53650-52480 COMPUTER/PROGRAM MAINTENANCE $264.00 HYDROCAD SOFTWARE SOLUTIONS LTotal for: $264.00 JAMES IMAGING SYSTEMS 8/3/2026 42551978 IT OTHER PROF SERVICES 100-51450-52190 IT - OTHER PROFESSIONAL SERVICES $65.00 JAMES IMAGING SYSTEMSTotal for: $65.00 JCH WATER METER TESTING & REPAIR 8/4/2026 28025 SW TRANS & DIST MAINT-MAINT OF METERS 600-10676-52400 TRANS & DIST MAINT-MAINT OF METERS $1,050.00 JCH WATER METER TESTING & REPAITotal for: $1,050.00 JOHNS DISPOSAL SERVICE 8/5/2026 2231634 ENG GARBAGE COLLECTION 100-53620-52800 RECYCLE - GARBAGE COLLECTION $76,792.59 JOHNS DISPOSAL SERVICETotal for: $76,792.59 JOHNSON SCHOOL BUS CHARTER CENTER 8/6/2026 40774 P&R FIELD TRIPS 100-55300-53460 RECREATION PROGRAM - FIELD TRIPS $3,022.50 JOHNSON SCHOOL BUS CHARTER CETotal for: $3,022.50 KAEREK HOMES INC 8/7/2026 BOB24-0032 BD CHECK REQUEST FOR BOND: BOB24-0032 100-00000-21110 AUDIT ACCOUNTS PAYABLE $500.00 KAEREK HOMES INCTotal for: $500.00 Keller, Inc. 8/7/2026 BOB24-0007 BD CHECK REQUEST FOR BOND: BOB24-0007 100-00000-21110 AUDIT ACCOUNTS PAYABLE $2,500.00 8/7/2026 BEB24-0008 BD CHECK REQUEST FOR BOND: BEB24-0008 100-00000-21110 AUDIT ACCOUNTS PAYABLE $5,000.00 Page 56 of 70 4/8City of Pewaukee Invoice Register August 14, 2026 08:21 AM 7.31.26-8.7.26 Vendor Name Invoice Number Invoice Description GL Description Keller, Inc.Total for: $7,500.00 KONKOLS SERVICE AND REPAIR LLC 8/6/2026 3404 HWY SW EQUIP RPR & MAINT 230-53650-52430 EQUIPMENT REPAIR & MAINT $1,940.41 KONKOLS SERVICE AND REPAIR LLCTotal for: $1,940.41 LANNON STONE PRODUCTS 8/4/2026 1491682 HWY DITCH & CULVERT MAINT 230-53652-53510 DITCH & CULVERT MAINT - CULVERT REPL $1,715.79 LANNON STONE PRODUCTSTotal for: $1,715.79 LAUTERBACH & AMEN, LLP 8/3/2026 121508 AD ACCOUNTING SERVICES 100-51420-52130 CLERK/TREASURER - OTHER ACCOUNTING $17,850.00 LAUTERBACH & AMEN, LLPTotal for: $17,850.00 MARCO SANTOS 8/4/2026 08042026 P&R JUNE/JULY 2026 MILEAGE 100-55300-53300 RECREATION PROGRAM - MILEAGE $40.60 MARCO SANTOSTotal for: $40.60 MARMIC FIRE & SAFETY 8/4/2026 D721921 HWY CH BLDING RPRS & MAINT 100-51600-52410 CITY HALL - BUILDING REPAIRS & MAINT $385.94 8/4/2026 D721919 HWY BLD RPR & MAINT 230-53650-52410 BUILDING REPAIRS & MAINT $338.82 100-53100-52410 HIGHWAY - BLDG REPAIRS & MAINT $677.42 8/4/2026 D721916 P&R SAFETY EQUIP 100-55200-53480 PARKS - SAFETY EQUIPMENT $433.41 MARMIC FIRE & SAFETYTotal for: $1,835.59 MENARDS 8/4/2026 67678 SW TREATMENT OPS-SUPPLIES AND MISC 600-10643-53400 TREATMENT OPS-SUPPLIES AND MISC $6.28 8/4/2026 67679 SW WEL#5 PUMP REPLACEMENT & RESERVOIR ROOF 600-00107-12827 WEL#5 PUMP REPLACEMENT & RESERVOIR $84.17 8/4/2026 67685 SW TRANS & DIST MAINT-BUILDINGS & GROUNDS 600-10671-52310 TRANS & DIST MAINT-BUILDINGS & GROU $15.86 8/4/2026 67717 HWY MISC OPERATING SUPPLIES 100-53100-53400 HIGHWAY - OPERATING SUPPLIES $20.81 8/4/2026 67688 2026 HWY OPERATING SUPPLIES 230-53650-53400 OPERATING SUPPLIES $22.45 MENARDSTotal for: $149.57 MENARDS - WAUKESHA 8/6/2026 98040 P&R GROUNDS MAINT 100-55200-52420 PARKS - GROUNDS MAINTENANCE $139.98 MENARDS - WAUKESHATotal for: $139.98 MOTION CONNECTED 8/3/2026 INV-116622 HR WELLNESS PROGRAM 100-51430-52700 EMPLOYEE SERVICES - EMPLOYEE WELLNE $405.00 Page 57 of 70 5/8City of Pewaukee Invoice Register August 14, 2026 08:21 AM 7.31.26-8.7.26 Vendor Name Invoice Number Invoice Description GL Description MOTION CONNECTEDTotal for: $405.00 MSA PROFESSIONAL SERVICES INC 8/5/2026 031549 ENG HIKE/BIKE WATERTOWN ROAD/CTH M NORTH AVE TO CREEKS 440-53550-58250 WATERTOWN ROAD/CTH M NORTH AVE T $1,292.50 MSA PROFESSIONAL SERVICES INCTotal for: $1,292.50 NORTHERN LAKE SERVICE, INC 8/4/2026 2613016 SW TREATMENT OPS-WATER TESTING & LAB EXPS 600-10642-52310 TREATMENT OPS-WATER TESTING & LAB E $93.00 8/4/2026 2613228 SW TREATMENT OPS-WATER TESTING & LAB EXPS 600-10642-52310 TREATMENT OPS-WATER TESTING & LAB E $412.00 8/4/2026 2613229 SW TREATMENT OPS-WATER TESTING & LAB EXPS 600-10642-52310 TREATMENT OPS-WATER TESTING & LAB E $41.20 8/4/2026 2613235 SW TREATMENT OPS-WATER TESTING & LAB EXPS 600-10642-52310 TREATMENT OPS-WATER TESTING & LAB E $41.20 NORTHERN LAKE SERVICE, INCTotal for: $587.40 PAIGE FRISKE 8/4/2026 08042026 P&R JUNE/JULY 2026 100-55300-53300 RECREATION PROGRAM - MILEAGE $58.00 PAIGE FRISKETotal for: $58.00 PARKING LOT MAINTENANCE 8/4/2026 INVPLM5752 HWY CRACK FILLING 100-53100-52310 HIGHWAY - CRACK FILLING $24,800.00 PARKING LOT MAINTENANCETotal for: $24,800.00 PROHEALTH CARE MEDICAL GROUP 8/3/2026 331598 HR EMPLOYMENT EXAMS 100-51430-52150 EMPLOYEE SERVICES - EMPLOYMENT EXA $122.00 8/4/2026 331538 HR FD EXAMS 100-52210-52150 FIRE ADMINISTRATION - EMPLOYMENT EX $585.00 8/4/2026 331550 HR WMPLOYMENT EXAMS 100-52210-52150 FIRE ADMINISTRATION - EMPLOYMENT EX $135.00 PROHEALTH CARE MEDICAL GROUPTotal for: $842.00 REINDERS, INC. 8/4/2026 1018795-00 P&R EQUIP RPR & MAINT 100-55200-52430 PARKS - EQUIP REPAIR & MAINT $1,093.14 REINDERS, INC.Total for: $1,093.14 Renovations Group LLC 8/7/2026 BOB23-0007 BD CHECK REQUEST FOR BOND: BOB23-0007 100-00000-21110 AUDIT ACCOUNTS PAYABLE $500.00 Renovations Group LLCTotal for: $500.00 RUSS'S MULCH & TOPSOIL 8/4/2026 6048 P&R MULCH/WOOD CHIPS 100-55200-52420 PARKS - GROUNDS MAINTENANCE $324.00 RUSS'S MULCH & TOPSOILTotal for: $324.00 SHARE CORPORATION 8/4/2026 346122 HWY MISC OPERATING SUPPLIES Page 58 of 70 6/8City of Pewaukee Invoice Register August 14, 2026 08:21 AM 7.31.26-8.7.26 Vendor Name Invoice Number Invoice Description GL Description 100-53100-53400 HIGHWAY - OPERATING SUPPLIES $148.44 SHARE CORPORATIONTotal for: $148.44 SHERWIN INDUSTRIES 8/4/2026 SS111952 HWY ROAD REPAIRS 100-53100-53730 HIGHWAY - ROAD REPAIRS $4,951.00 SHERWIN INDUSTRIESTotal for: $4,951.00 SHERWIN-WILLIAMS 8/4/2026 6182-7 HWY ROAD SIGNS & MARKINGS 100-53100-53720 HIGHWAY - ROAD SIGNS & MARKINGS $3,102.38 SHERWIN-WILLIAMSTotal for: $3,102.38 SMARSH INC 8/6/2026 INV-366751 IT ANNUAL TEXT MESSAGE ARCHIVING RENEWAL 100-51450-52480 IT - SOFTWARE MAINTENANCE & UPDATES $3,150.00 SMARSH INCTotal for: $3,150.00 SPRING SPORTS LLC 8/4/2026 SS00034 P&R CONTRACTED SERVICES 100-55300-52190 RECREATION PROGRAM - CONTRACTED SE $1,240.00 SPRING SPORTS LLCTotal for: $1,240.00 STARK PAVEMENT CORP 8/4/2026 05075086 HWY CATCH BASIN CLEANING 230-53655-53510 CATCH BASIN MAINT - CATCH BASIN CLEA $459.89 STARK PAVEMENT CORPTotal for: $459.89 STATE OF WI COURT FINES & ASSMTS 8/4/2026 08032026 CRT COURT PENALTIES 100-00000-45110 COURT PENALTIES $4,371.92 STATE OF WI COURT FINES & ASSMTTotal for: $4,371.92 The Waters 8/7/2026 BOB21-0031 BD CHECK REQUEST FOR BOND: BOB21-0031 100-00000-21110 AUDIT ACCOUNTS PAYABLE $2,500.00 The WatersTotal for: $2,500.00 TYLER NOVAK 8/5/2026 08042026 P&R JUNE 2026 MILEAGE 100-55300-53300 RECREATION PROGRAM - MILEAGE $6.53 TYLER NOVAKTotal for: $6.53 Veera Chandra & Sekhar Ganta 8/4/2026 BEB24-0051 Check Request For Bond: BEB24-0051 100-00000-21110 AUDIT ACCOUNTS PAYABLE $2,000.00 Veera Chandra & Sekhar GantaTotal for: $2,000.00 VILLAGE OF PEWAUKEE 8/5/2026 08042026 P&R JULY 2026 PARK RENTAL REFUNDS 100-00000-46720 PARK RESERVATION FEES $1,580.00 VILLAGE OF PEWAUKEETotal for: $1,580.00 WATER REMEDIATION TECHNOLOGY Page 59 of 70 7/8City of Pewaukee Invoice Register August 14, 2026 08:21 AM 7.31.26-8.7.26 Vendor Name Invoice Number Invoice Description GL Description 8/4/2026 025908 SW TREATMENT MAINT-WRT RADIUM TREATMENT 600-10652-52900 TREATMENT MAINT-WRT RADIUM TREATM $4,453.00 WATER REMEDIATION TECHNOLOGYTotal for: $4,453.00 WAUKESHA CO TREASURER 8/4/2026 08032026 CRT COURT PENALTIES 100-00000-45110 COURT PENALTIES $1,010.00 8/3/2026 CINV2026-03043 PLC CONTRACT FOR POLICE SERVICES 100-52100-52160 POLICE - CONTRACT FOR SERVICES $313,763.33 WAUKESHA CO TREASURERTotal for: $314,773.33 WAUKESHA WATER UTILITY 8/4/2026 08012026 SW SEWER SERVICE CHARGE - WCC 650-01827-52344 SEWER SERVICE CHARGE - WCC $27,376.78 WAUKESHA WATER UTILITYTotal for: $27,376.78 WE ENERGIES 8/5/2026 6018201244 P&R ELECTRICITY KVP BELL TOWER 100-55200-52210 PARKS - ELECTRICITY $27.98 WE ENERGIESTotal for: $27.98 Westridge Builders 8/7/2026 08/07/2026 BD CHECK REQUEST FOR BOND: BOB22-0032 100-00000-21110 AUDIT ACCOUNTS PAYABLE $500.00 Westridge BuildersTotal for: $500.00 WI DEPT OF JUSTICE-TIME 8/3/2026 455TIME-0000020399 PLC OPERATING SUPPLIES 100-52100-53400 POLICE - OPERATING SUPPLIES $180.00 WI DEPT OF JUSTICE-TIMETotal for: $180.00 WISCONSIN DEPARTMENT OF 8/4/2026 G1682 202607 HR FD EXAMS 100-52210-52150 FIRE ADMINISTRATION - EMPLOYMENT EX $86.00 WISCONSIN DEPARTMENT OFTotal for: $86.00 WISCONSIN LIFTING SPECIALIST, INC 8/6/2026 I263199 HWY SW OPERATING SUPPLIES 230-53650-53400 OPERATING SUPPLIES $440.78 WISCONSIN LIFTING SPECIALIST, INTotal for: $440.78 ZIGNEGO READY MIX 8/4/2026 4809 HWY CATCH BASIN MAINT/CLEANING 230-53655-53510 CATCH BASIN MAINT - CATCH BASIN CLEA $779.50 ZIGNEGO READY MIXTotal for: $779.50 Page 60 of 70 8/8City of Pewaukee Invoice Register August 14, 2026 08:21 AM 7.31.26-8.7.26 Vendor Name Invoice Number Invoice Description GL Description Total Amount Being Paid: $541,888.33 Page 61 of 70 City of Pewaukee - New Agenda Item Agenda Language: Discussion and Possible Action Regarding Resolution 26-08-23 A Resolution Authorizating Amendments To The 2022 Borrowing to Reallocate Excess Borrowed Funds. [Wagner] Sub Item Agenda Language: Background Provided By: Magdelene Wagner Background: In 2022, the City borrowed funds for Road projects, Cemetery Roads, Storm Water Projects, Water Projects, and Bike & Ped Trail Projects. Several projects were canceled by the Common Council or costs came in under the estimated budget/borrowed amounts. There were also projects that costs came in over the estimated budget/borrowed amounts. With the borrowing, one can re-allocated left over funds to other projects within the same category by resolution. So a road project can be re-allocated to another road project. This resolution reallocates funds for road projects, storm water projects, water projects, and Bike & Ped Trail projects as outlined in Exhibit A. Fiscal Impact: Recommended Motion: Council approve the reallocation resolution. Page 62 of 70 Borrow Amount Received Total New Allocation Allocation to/from Road/Cemetery Joseph Road 390,000.00 611,252.72$ 221,252.72$ Duplainville Road Bridge 175,000.00 143,602.27$ (31,397.73)$ Meadowbrook Road #2/Spice Creek 546,000.00 360,154.51$ (185,845.49)$ Meadowbrook Road #3 900,000.00 618,068.39$ (281,931.61)$ Paul/Roundy 1,900,000.00 1,551,921.08$ (348,078.92)$ Duplainville Road 4,900,000.00 5,535,542.33$ 635,542.33$ Shady Lane/Nook 500,000.00 592,934.82$ 92,934.82$ Lindsay/Redford Intersection 150,000.00 121,391.02$ (28,608.98)$ Apple/Pear Tree - Highlands 650,000.00 668,506.55$ 18,506.55$ Lexington/Takoma 150,000.00 585,914.25$ 435,914.25$ Meadowbrook/Spice Creek #4^^ 41,210.54 41,210.54$ -$ Cemetery 398,081.26 278,188.00$ (119,893.26)$ Sherwood Forest/Busse Rd 100,000.00 41,499.00$ (58,501.00)$ Rolling Ridge #1 100,000.00 -$ (100,000.00)$ Busse Road Bridge 450,000.00 200,106.32$ (249,893.68)$ 11,350,291.80$ 11,350,291.80$ Storm Joseph Road 267,000.00$ 267,000.00$ -$ Duplainville Road Bridge 175,000.00$ 173,353.24$ (1,646.76)$ Meadowbrook Farms #2 608,000.00$ 527,968.47$ (80,031.53)$ Meadowbrook Farms #3 300,000.00$ 462,565.76$ 162,565.76$ Duplainville Rd Drainage 1,600,000.00$ 1,404,397.09$ (195,602.91)$ Shady Lane/Nook 175,000.00$ 320,362.29$ 145,362.29$ Apple/Pear Tree (Highlands) 300,000.00$ 220,489.64$ (79,510.36)$ Lexington/Takoma 475,000.00$ 285,009.40$ (189,990.60)$ Hill n Dale** 1,416,541.89$ 1,931,517.05$ 514,975.16$ Valleybrook Ditch Enclosure 350,000.00$ 197,154.00$ (152,846.00)$ Yench Road Culverts 450,000.00$ 243,653.88$ (206,346.12)$ Foxwood/Katherine Ct 375,000.00$ 667,563.66$ 292,563.66$ Busse Road Bridge 450,000.00$ 240,507.41$ (209,492.59)$ 6,941,541.89$ 6,941,541.89$ Bike & Ped Duplainville Trail 520,000.00$ 503,373.00$ (16,627.00)$ Northview Sidewalk 130,000.00$ 198,695.42$ 68,695.42$ EAST FIELDHACK TO LAKE COUNTRY TRAIL* 394,051.89$ 323,596.56$ (70,455.33)$ PEDESTRAIN CROSSING STH 164 60,000.00$ 14,803.61$ (45,196.39)$ RECREATIONAL CROSSING/NETTESHEIM PARK 15,000.00$ 13,482.37$ (1,517.63)$ PEWAUKEE ROAD SOUTH OF RIVERWOOD* 100,000.00$ 72,320.00$ (27,680.00)$ RECREATIONAL CROSSING CRESTVIEW 15,000.00$ -$ (15,000.00)$ 1,234,051.89$ 1,126,270.96$ Exhibit A Borrowing Reallocations Page 63 of 70 Borrow Amount Received Total New Allocation Allocation to/from Exhibit A Borrowing Reallocations Water Shady Lane/Nook WM Extension 830,000.00$ 61,471.36$ (768,528.64)$ Bluemound /Takoma WM Extension~ 354,650.78$ 1,239,295.91$ 884,645.13$ North Ave MCC Project 349,000.00$ 341,661.64$ (7,338.36)$ Well 5 Pump & Reservoir Roof 324,000.00$ 385,805.60$ 61,805.60$ Joseph Rd WM Extension 405,000.00$ 146,617.04$ (258,382.96)$ Paul Road Water Main Relay 425,000.00$ 797,555.24$ 372,555.24$ Oak/Peninsula WM Extension 1,550,000.00$ 1,195,198.33$ (354,801.67)$ Lindsay Rd (Balmer to Sports Complex) 700,000.00$ 821,818.16$ 121,818.16$ Well 1 Rehab 90,142.00$ 90,142.00$ -$ Swan View Farms 51,772.50$ -$ (51,772.50)$ 5,079,565.28$ 5,079,565.28$ ^ Council Reallocated 2021 Borrowing to Paul/Roundy's Road project in the amount of $594,629.14. ~ Actual cash received was $354,650.78 more than requested so allocated these funds to project. ** Actual cash received was $3,458.11 less than requested so allocated reduction of funds to project. ^^ Actual cash received was $1,210.54 more than requested so allocated these fudns to project. * Council Reallocated $100,000 to Pewaukee Road South of Riverwood From East Fieldhack Trail project. Actual cash received was $5,948.11 less than requested so allocated reduction of funds to project. Page 64 of 70 Resolution 26-08-23 ~ 2022 Borrowing Amendment Page 1 STATE OF WISCONSIN CITY OF PEWAUKEE WAUKESHA COUNTY RESOLUTION NO. 26-08-23 A RESOLUTION AUTHORIZING AMENDMENTS TO THE 2022 BORROWING WHEREAS, the Common Council of the City of Pewaukee borrowed $10,952,210.54 for Road projects, $398,081.26 for Cemetery Roads, $1,234,051.89 for Bike & Ped projects, $5,079,565.28 for Water projects, and $6,941,541.89 for Storm projects in 2022; and WHEREAS, the road projects encompassed Joseph Road, Shady Lane/Shady Nook, Paul/Roundys, Duplainvillle Road, Duplainville Bridge, Busse Bridge, Meadowbrook Road #2/Spice Creek, Meadowbrook Road #3, Lindsay/Redford Intersection, Apple/Pear Tree- Highlands, Lexington/Takoma, Rolling Ridge #1, Sherwood Forest/Busse Rd, Cemetary, and Meadowbrook/Spice Creek #4; and WHEREAS, the cemetery road encompassed the roads within the Pilgrim’s Rest Cemetery, and WHEREAS, the Bike & Ped projects encompassed Northview Sidewalk, Duplainville Trail, East Fieldhack to Lake Country Trail, Pedestrian Crossing at STH 164, Recreation Crossing at Nettesheim Park, and Recreational Crossing at Crestview; and WHEREAS, the Water project encompassed Swan View Farms, North Ave MCC, Well 5 Pump and Reservoir Roof, Well 1 Rehab, Joseph Road Watermain Extension, Paul Road Watermain Relay, Oak/Peninsula Watermain Extension, Lindsay Road (Balmer to Sports Complex) Watermain Extension, and Shady Lane/Nook Watermain Extension; and WHEREAS, the Storm Sewer projects encompassed Hill n Dale, Duplainville Road Bridge, Busse Road Bridge, Meadowbrook Farms #2, Meadowbrook Farms #3, Valleybrook Ditch Enclosure, Yench Road Culverts, Foxwood/Katherine Ct, Duplainville Road Drainage, Shady Lane/Nook, Apple/Pear Tree (Highlands), Lexington/Takoma, and Joseph Road; and WHEREAS, the road projects incurred $9,946,141.13 in expenditures, the storm projects incurred $5,826,075.02 in expenditures, the Bike & Ped projects incurred $1,057.575.54 in expenditures, and the water projects incurred $3,638,741.15 in expenditures; and WHEREAS, the Paul/Roundys, Duplainville Bridge, Meadowbrook Road #2/Spice Creek, Meadowbrook Road #3, Lindsay/Redford Intersection, Rolling Ridge #1, Cemetery, Busse Road Bridge, and Sherwood Forest/Busse Rd road projects are not anticipated to expend the current funding allocation; and Page 65 of 70 Resolution 26-08-23 ~ 2022 Borrowing Amendment Page 2 WHEREAS, the Duplainville Road Bridge, Meadowbrook Farms #2, Duplainville Road Drainage, Apple/Pear Tree (Highlands), Lexington/Takoma, Valleybrook Ditch Enclosure, Yench Road Culverts, and Busse Road Bridge storm projects are not anticipated to expend the current funding allocation; and WHEREAS, the Duplainville Trail, East Fieldhack to Lake Country Trail, Pedestrian Crossing STH 164, Recreational Crossing/Nettesheim Park, Pewaukee Road South of Riverwood, and Recreational Crossing Crestview Bike & Ped projects are not anticipated to expend the current funding allocation; and WHEREAS, Shady Lane/Nook WM Extension, North Ave MCC, Joseph Rd WM Extension, Oak/Peninsula WM Extension, and Swan View Farms water projects are not anticipated to expend the current funding allocation; and WHEREAS, the net effect on road borrowing is a balance of $1,404,150.67, storm borrowing is a balance of $1,115,466.87, Bike & Ped borrowing is a balance of $106,021.02, water borrowing is a balance of $1,440,824.13; and WHEREAS, the remaining balance can be re-allocated to another project within the same category without penalty; and WHEREAS, the Joseph Road, Shady Lane/Shady Nook, Duplainville Road, Apple/Pear Tree-Highlands, Lexington/Takoma, and Meadowbrook/Spice Creek #4 which the City previously awarded road construction projects for and are anticipated to or have exceeded the current road funding allocation; and WHEREAS, the Shady Lane/Nook, Hill n Dale, and Foxwood/Katherine Ct which the City previously awarded storm construction projects for and are anticipated to or have exceeded the current storm funding allocation; and WHEREAS, the Northview Sidewalk which the City previously awarded Bike & Ped construction project for and are anticipated to or have exceeded the current Bike & Ped funding allocation; and WHEREAS, the Well 5 Pump & Reservoir Roof, Paul Road Water Main Relay, Lindsay Road (Balmer to Sports Complex), and Bluemound/Takoma WM Extension which the City previously awarded water construction projects for and are anticipated to or have exceeded the current water funding allocation; and NOW, THEREFORE, BE IT RESOLVED, that the City of Pewaukee hereby authorizes and directs the remaining balance of the 2022 road, cemetery, storm, bike & ped, and water borrowing be allocated as outlined in Exhibit A. Page 66 of 70 Resolution 26-08-23 ~ 2022 Borrowing Amendment Page 3 PASSED and ADOPTED this 17th day of August, 2026 CITY OF PEWAUKEE ______________________________________ Steve Bierce, Mayor ATTEST: ____________________________ Kelly Tarczewski, Clerk/Treasurer Page 67 of 70 City of Pewaukee - New Agenda Item Agenda Language: Discussion and Possible Action Regarding Budget Amendment of $127,000 for the Storm Water Utility Capital Expenditure Account. Sub Item Agenda Language: Background Provided By: Magdelene Wagner Background: In reviewing the budget for 2027, it has come to our attention the 2026 storm water utility has a budget for the Capital Expenditures account for $200,000. Unfortunately, the budget should have been $380,000 resulting in a $180,000 shortfall. The purchased rubber tire excavator ultimately came in under budget at $327,000. This results in an actual shortfall of $127,000 in the budget. The old excavator sold for $50,000 which reduces the overall shortfall to $77,000. We are seeking a budget amendment for $127,000. The storm water utility is borrowing this year so if needed, this may increase the borrowing by the overall shortfall of $77,000. Fiscal Impact: Recommended Motion: Council approve the budget amendment of $127,000 for the Capital Expenditure account. Page 68 of 70 2025 BUDGET SPECIAL REVENUE - STORM WATER MANAGEMENT 2025 2024 6 Month Year End 2025 2026 Revenues and Other Sources Actual Actual Forecast Budget Budget COMMENTS Duplainville Bridge (50R/50S) - - - 500 500 Busse Rd. Bridge Culvert Repl. (50R/50S) 171,449 81 500 30,000 10,000 Roundys Park II 10,271 - (1,300) - - Valley Brook Sub. Ditch enclosure 2,937 1,749 8,000 - 1,000 Yench Road Culvert Replacement 13,049 - - - - Foxwood/Kathrine Court 227 - - - - Joseph Rd New Contract 65,409 - 6,200 - - Joseph Rd Reconstruction 127,300 - - 7,500 - Hickory Grove Estates - - 30,000 400,000 510,000 Per Bid Fox View Court 700 - - - - Westwood/Corporate Court 24,804 - 700,000 500,000 - Wagner Park Pond Dredge/Rehab 7,470 279 4,500 - - Springdale Drainage 411,000 355 8,500 8,500 - Stoneridge Pond Outlet Replacement - 75 75,000 75,000 - Spice Creek/Meadowbrook #2 54,698 - - - - Spice Creek/Meadowbrook #3 21,097 - 15,000 - - Spice Creek/Meadowbrook #4 863,868 - 30,000 40,000 - Watertown Road - - 25,000 30,000 120,000 Rolling Ridge Ph 1 - - 25,000 30,000 100,000 Sherwood Forest - - 25,000 30,000 100,000 Apple Tree/Pear Tree 219,630 - - - - LEXINGTON/TACOMA PH 1 325,066 - 20,000 - - Lexington/Takoma Phase 2 9,667 - 50,000 1,000,000 1,000,000 Greenhill/Yench - - 25,000 40,000 500,000 Duplainville (south) Ditching - 9,612 25,000 40,000 - DUPLAINVILLE TRACKS TO WEYER 1,264 - 160,000 - - Wethersfield Phase 1 - - 25,000 25,000 200,000 Springdale Estates - Glenwood - - 30,000 30,000 1,000,000 Valley Brook Sub. Ditch (west end) - 2,040 50,000 60,000 750,000 Oak St Lake Bank Stabilization 93,139 - 5,000 5,000 - Shady Lane New Contract - - 5,000 - - TOTAL 2,771,485 29,650 1,416,400 2,698,000 4,489,000 CAPITAL EXPENDITURES Capital Equipment Expenditures 39,811 172,809 200,000 200,000 200,000 From Cap Equipment Detail TOTAL 39,811 172,809 200,000 200,000 200,000 OTHER EXPENDITURES Debt Issue Costs - - - 30,000 30,000 Transfer to Debt Service Fund 426,101 18,126 319,627 319,627 440,000 TOTAL 426,101 18,126 319,627 349,627 470,000 TOTAL EXPENDITURES 3,971,897 513,435 2,748,028 4,218,742 6,142,450 Change in Fund Balance (2,206,734) 1,287,881 (923,816) (1,113,970) (1,542,330) Fund Balance: Beginning of Period 4,673,821 2,467,087 2,467,087 5,912,000 1,543,271 End of Period 2,467,087 3,754,968 1,543,271 4,798,030 941 Page 15 11/5/2025 Page 69 of 70 CITY OF PEWAUKEE 16,250 TEN YEAR CAPITAL BUDGET 2026 BUDGET CAPITAL ASSETS COSTING $5,000 OR MORE Purchase Replacement in Highlighted Year ITEM DESCRIPTION 2024 2025 2026 Equipment Description Dept Est Life Scheduled Replacem ent Year Estimated Cost Estimated Ending Assigned Balance Proposed Adds Estimated Budgeted Purchases Estimated Ending Balance Proposed Adds Budget Purchases Estimated Ending Balance 2027 2028 2029 2030 2031 2032 2033 2034 STORM WATER FUND #201 Sweeper SWM 10 2031 302,000 85,875 31,021 116,896 26,589 143,485 31,021 31,021 31,021 31,021 31,021 31,021 27,200 27,200 #202 Rubber Tire Excavator SWM 15 2026 380,000 145,550 184,450 330,000 72,225 380,000 22,225 184,450 22,000 22,000 22,000 22,000 22,000 22,000 22,000 #204 Hydro Seeder (Storm Water) SWM 15 2029 20,000 9,668 1,958 11,626 1,566 13,192 1,958 1,958 1,958 1,958 1,167 1,167 1,167 1,167 #205 Tandem Truck (Storm Water) Cab and Chassis Delivered -Set in 2026 SWM 12 2025 285,000 193,981 6,019 200,000 - 20,000 20,000 16,667 16,667 16,667 16,667 16,667 16,667 16,667 16,667 #205 Tandem Truck (Storm Water) New SWM 12 2037 340,000 - 21,250 21,250 20,000 41,250 21,250 21,250 21,250 21,250 21,250 21,250 21,250 21,250 #207 Mini Excavator SWM 10 2029 110,000 48,892 10,777 59,669 8,622 68,291 10,777 10,777 10,777 10,777 9,200 9,200 9,200 9,200 #208 Excavator Trailer SWM 10 2029 22,000 10,755 2,061 12,816 1,649 14,465 2,061 2,061 2,061 2,061 1,900 1,900 1,900 1,900 #209 Portable Traffic Control Devices - 2 SWM 15 2035 63,000 15,532 3,547 19,079 3,224 22,303 3,547 3,547 3,547 3,547 3,547 3,547 3,547 3,547 #211-Equip. Trailer SWM 10 2031 24,000 7,080 2,320 9,400 1,989 11,389 2,320 2,320 2,320 2,320 2,320 2,320 2,100 2,100 #212 - Catch Basin Trailer SWM 10 2031 14,000 3,966 1,172 5,138 1,005 6,143 1,172 1,172 1,172 1,172 1,172 1,172 1,100 1,100 #213 - 1-Ton Dump Truck SWM 10 2033 95,000 10,625 9,297 19,922 8,264 28,186 9,297 9,297 9,297 9,297 9,297 9,297 9,297 9,297 #301- Compact Tractor/Multi-Unit (1/2 with HWY) SWM 10 2029 31,000 14,350 3,413 17,763 2,730 20,493 3,413 3,413 3,413 3,330 2,800 2,800 2,800 2,800 #302- Spider Lift (1/2 Storm 1/2 Hwy) SWM 15 2036 94,000 26,235 5,251 31,486 4,814 36,300 5,251 5,251 5,251 5,251 5,251 5,251 5,251 5,251 #303 Trailer for Spider Lift (1/2 Storm 1/2 Hwy) SWM 10 2031 9,000 2,624 813 3,437 697 4,133 813 813 813 813 813 813 750 750 #304 1-Ton Dump Truck-was #2 SWM 8 2028 44,000 21,000 5,000 26,000 3,750 29,750 5,000 5,000 5,000 4,500 4,500 4,500 4,500 4,500 Pickup/SUV (1/2 Engineering) SWM 10 2034 22,000 - 1,889 1,889 1,700 3,589 1,889 1,889 1,889 1,889 1,889 1,889 1,889 1,889 Vehicle (1/2 Engineering) SWM 10 2027 30,000 7,500 9,250 16,750 6,167 22,917 9,250 9,250 2,600 2,600 2,600 2,600 2,600 2,600 Televising Equipment - share with Sewer SWM 10 2028 25,000 15,000 1,667 16,667 1,250 17,917 1,667 1,667 1,667 2,000 2,000 2,000 2,000 2,000 Total Station Survey-split eng, storm, & w/s SWM 10 2027 13,000 13,000 13,000 - 13,000 - - 1,050 1,050 1,050 1,050 1,050 1,050 #401 Sewer Jetter ( 1/2 Sewer) #401 SWM 15 2037 270,000 36,000 16,167 52,167 14,923 67,090 16,167 16,167 16,167 16,167 16,167 16,167 16,167 16,167 #305 Walk Behind Concrete Saw 1/2 Storm 1/2 HWY 10 2026 6,500 - - - - - - - TOTAL CAPITAL OUTLAYS 2,199,500 667,633 317,321 200,000 784,954 201,163 380,000 606,117 327,969 165,519 159,919 159,669 156,610 156,610 152,434 152,434 Page 30 Page 70 of 70