2026-10-13 Finance Committee Packet

AGENDA FINANCE COMMITTEE TUESDAY, OCTOBER 13, 2026 4:00 PM 133 CRESCENT ST. MAZOMANIE, WI 53560 Please take notice that there will be public meeting of the above governmental body, on the date, time, and place indicated for purposes considering the subject matter set forth in the following agenda. The following agenda will be followed: (Discussion and possible action will take place on the following items) 1. Call meeting to order. 2. Roll call. 3. Additions/Corrections/Approval of the Agenda 4. Approve meeting minutes dated September 21, 2026 5. Citizen Comment on any subject not on the agenda. 6. Discuss and recommend the 2027 wage and benefits available for Village Employees. 7. Discuss and recommend the 2027 capital equipment purchase requests 8. Discuss and recommend the 2027 General Fund Budget. 9. Adjournment. This may also constitute a meeting of the Village Board because:(i ) it is expected that non -committee Village Board members may or will attend this committee meeting. As such, the Village Board will not take any formal action at this meeting; and all such action shall be done by the Finance Committee. Nevertheless, notice is given that a majority of the Village Board may be expected to attend the meeting to gather information which may include being included in the discussion or asking questions concerning matters over which they have decision making responsibilities. PLEASE NOTE: Any person who has a qualifying disability, as defined by the Americans with Disabilities Act, that requires the meeting or materials at the meeting to be in an accessible location or format, must contact the Village Clerk at 608-795-2100, 133 Crescent St., Mazomanie, WI 53560, at least 24 hours prior to the commencement of the meeting so that any necessary/reasonable arrangements can be made to accommodate each request. Posted: 10/06/2026 CJE Finance Committee Meeting September 21, 2026 Members Present: Chair Natalie Beil; Members: Allison Lindorfer and Dawn Forseth Members Absent: None Attendance: Curt Erickson (Village Administrator ), Angie Volkman (Clerk/Treasurer), Tara Roessler (Deputy Clerk/Treasurer), and Chris Statz (Public Works Director) Meeting was called to order by Natalie Beil at 8:00 am. A motion to approve the agenda as posted was made by Forseth , seconded by Lindorfer. Motion carried unanimously. A motion to approved meeting minutes dated September 15, 2026, was made by Forseth, seconded by Lindorfer. Motion carried unanimously. Review 2027 Draft General Fund Budget. Erickson noted that the draft budget presented has the recommended C ommittee adjustments discussed at the September 15 meeting. The 2027 budget is close to being balanced, but waiting on a few significant figures from the County, which are expected to be received in early October. The Committee discussed street maintenance with Public Works Director Chris Statz. Consistent with the budget timeline discussed at the September 15 meeting, the next step is for the Finance Committee to meet prior to the next Village Board meeting to conduct a third review of the 2027 draft budget and consider a recommendation to the Village Board. The November 10 Village Board meeting is anticipated to include the public hearing and consideration of adoption of the 2027 budget. Discuss and act on 2027 wage and benefits available for Village Employees. Motion by Forseth, second by Lindorfer to table the 2027 wage and benefits available to Village Employees. Motion carried unanimously. Review 2027 Capital Equipment purchase requests. The committee reviewed the capital equipment requests. Discuss the creation of pooled cash accounts for Village operations. Erickson noted that the Village currently maintains more than 18 bank accounts. With the transition of adding A/P and General Ledger module s with the Utility program currently used, consolidating the bank accounts into a single “Pooled Cash” account would significantly help make several administrative processes more efficient. The new module s allow for more efficient accounts payable processing while maintaining separate accounting records for each utility. Erickson noted that not all accounts can be consolidated, as the Water/Electric Revenue Bonds require separate accounts with minimum balances to be maintained. Erickson will coordinate with Brent, Johnson Block auditors, and Caselle/Civic to complete the pooled cash account, with an anticipated start date of October 1, 2026 (Q4). Motion by Forseth, seconded by Lindorfer to adjourn. Motion carried unanimously. Meeting was adjourned at 8:35am Angie Volkman-Clerk/Treasurer YEAR DEPARTMENT ITEM FUNDING SOURCE COST ESTIMATE ACTUAL TOTAL DIFF 2026 Fire Department Ladder Truck GO Bond $1,400,000 $1,358,834 $1,358,834 $41,166 2026 Streets/Water/SW Crescent Street Reconstruct GO Bond $900,000 $1,358,834 $900,000 2026 Fire Department Used Engine GO Bond $200,000 $1,358,834 $200,000 2026 Library Paint Ext. Window & Door Trim Capital - Levy Funded $4,000 $3,200 $1,362,034 $800 2026 Parks CORP Update Capital - Levy Funded $22,000 $7,660 $1,369,694 $14,340 2026 Admin New Website Capital - Levy Funded $5,880 $5,906 $1,375,600 ($26) 2026 Parks Pool Repairs Capital - Levy Funded $5,100 $1,375,600 $5,100 2026 Streets Chip Seal/Sealcoat Capital - Levy Funded $16,500 $4,055 $1,379,655 $12,445 2026 Streets Sidewalk Replacements Capital - Levy Funded $10,000 $1,379,655 $10,000 2026 Parks Community Building Capital - Levy Funded $10,000 $1,379,655 $10,000 2026 Admin Village Hall Updates Capital - Levy Funded $5,000 $4,760 $1,384,415 $240 TOTAL $2,578,480 $1,384,415 $1,194,065 2027 Admin Revaluation - required Capital - Levy Funded $16,500 2027 Parks Repaint Pool Capital - Levy Funded $12,500 2027 Streets Crackfill/Sealcoat Capital - Levy Funded $16,500 2027 Streets Sidewalk Replacement Capital - Levy Funded $10,000 2027 Parks Community Building Capital - Levy Funded $10,000 2027 Parks/Streets Bank Loan Capital - Levy Funded $63,500 2027 Admin Election Machines Capital - Levy Funded $2,600 2027 Sewer Lining Sewer Cash $50,000 2027 Sewer Utility Truck Sewer Cash $92,000 2027 Water Well #3 2024 Rev Bond $700,000 TOTAL General Fund $131,600 2028 Streets State Street Bridge GO Bond $321,000 2028 Streets Hudson Street Parking Lot Grant? $205,000 2028 Streets Brodhead Street sidewalk project Grant? $150,000 2028 Streets Crackfill/Sealcoat Capital - Levy Funded $16,500 2028 Streets Sidewalk Replacement program Capital - Levy Funded $10,000 2028 Parks Bluff Park Driveway Capital - Levy Funded $30,000 2028 Parks Lions Park Parking Lot Paving Capital - Levy Funded $60,000 2028 Parks Lions Park Master Plan Capital - Levy Funded $30,000 2028 Parks Lions Park Playground Capital - Levy Funded $200,000 2028 Streets/Parks Small Dump Truck Capital - Levy Funded $130,000 2028 Admin Village Hall Upgrades Capital - Levy Funded $5,000 2028 Admin Community Building Upgrades Capital - Levy Funded $10,000 2028 Parks/Streets Bank Loan Payment 2 Capital - Levy Funded $63,500 2028 Sewer Sewer Lining Sewer Cash Fund $50,000 2028 Sewer DIWWTF Upgrade REV Bond $4,375,000 2028 Utilities State Street Utilities Rev Bond? $800,000 TOTAL General Fund $1,167,500 2029 Streets Crackfill/Sealcoat Capital - Levy Funded $16,500 2029 Streets Sidewalk Replacement program Capital - Levy Funded $10,000 2029 Admin Village Hall Upgrades Capital - Levy Funded $5,000 2029 Admin Community Building Upgrades Capital - Levy Funded $10,000 2029 Streets/Sewer Jetter Truck Capital/Sewer $350,000 2029 Parks/Streets Bank Loan Payment 3 Capital - Levy Funded $63,500 2029 Parks Brush Mower Capital - Levy Funded $12,000 2029 Parks/Streets Bobcat Capital - Levy Funded $50,000 2029 Sewer Sewer Lining Sewer Cash Fund $50,000 TOTAL General Fund $517,000 2030 Parks Pool Rehab Bond/Donations $2,500,000 2030 Streets Street Sweeper Capital - Levy Funded $160,000 2030 Streets/Utilities Compressor Capital - Levy Funded $40,000 2030 Streets Crackfill/Sealcoat Capital - Levy Funded $16,500 2030 Streets Sidewalk Replacement program Capital - Levy Funded $10,000 2030 Admin Village Hall Upgrades Capital - Levy Funded $5,000 2030 Admin Community Building Upgrades Capital - Levy Funded $10,000 2030 Sewer Sewer Lining Sewer Cash $50,000 2030 Sewer Sewer Rate Case Sewer Cash $10,000 2030 Admin Christmas Decorations Capital - Levy Funded $30,000 TOTAL General Fund $2,771,500 2031 Streets Crackfill/Sealcoat Capital - Levy Funded $16,500 2031 Streets Sidewalk Replacement program Capital - Levy Funded $10,000 2031 Admin Village Hall Upgrades Capital - Levy Funded $5,000 2031 Admin Community Building Upgrades Capital - Levy Funded $10,000 2031 Streets/Parks Small Dump Truck Capital - Levy Funded $110,000 2031 Parks Mower Capital - Levy Funded $35,000 2031 Sewer Sewer Lining Sewer Cash $50,000 Total General Fund $186,500 $2,057,694 $978,874 $300,000 $183,149 Other Large Projects W. Hudson St (Crocker - Walter) Reeve Rd (Commercial - Emily) Division Street Soccer Shelter 5th Street (Bridge - End) SUMMARY 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Draft 2026 Actual 2027 Budget Account Title Taxes 1,677,881$ 1,954,863$ 1,692,573$ 1,977,998$ 1,790,158$ 2,085,613$ 1,944,130$ Intergovernmental Revenue 312,239$ 311,135$ 329,375$ 645,779$ 354,849$ 26,871$ 320,988$ Licenses & Permits 69,500$ 69,136$ 68,750$ 69,351$ 68,950$ 34,612$ 75,850$ Fines & Foreitures 15,500$ 14,529$ 11,000$ 2,988$ 10,100$ 2,590$ 10,100$ Charges for Service 224,474$ 206,758$ 235,190$ 260,622$ 286,183$ 50,993$ 282,955$ Misc. Revenue 139,479$ 180,699$ 210,700$ 254,318$ 140,212$ 99,066$ 138,924$ Other Financing Sources -$ 234,681$ -$ 99,461$ -$ -$ -$ TOTAL REVENUES 2,439,073$ 2,971,801$ 2,547,588$ 3,310,517$ 2,650,452$ 2,299,745$ 2,772,947$ General Government 437,323$ 411,720$ 477,502$ 721,972$ 484,363$ 247,428$ 476,686$ Public Safety - Police 323,098$ 317,900$ 276,435$ 271,471$ 276,756$ 108,389$ 286,089$ Public Safety - Fire 275,074$ 247,996$ 292,342$ 269,856$ 293,405$ 89,504$ 325,384$ Public Safety - EMS 87,000$ 67,631$ 90,649$ 85,876$ 95,489$ 45,245$ 113,550$ Library 147,418$ 130,323$ 152,185$ 173,345$ 190,609$ 67,649$ 199,282$ Public Works 388,515$ 409,878$ 390,731$ 408,435$ 408,820$ 194,535$ 421,751$ Parks/Culture/Recreation 234,596$ 256,694$ 234,800$ 295,167$ 258,766$ 60,619$ 263,854$ TOTAL OPERATING 1,893,024$ 1,842,142$ 1,914,644$ 2,226,123$ 2,008,208$ 813,369$ 2,086,597$ CAPITAL EQUIP/PROJECTS 62,070$ 660,560$ 42,720$ 236,992$ 78,480$ 1,397,429$ 131,600$ DEBT SERVICE 448,979$ 426,398$ 468,224$ 456,782$ 515,764$ 450,000$ 534,750$ CONTINGENCY FUNDS 35,000$ 122,000$ 48,000$ -$ 20,000$ TOTAL EXPENSES 2,439,073$ 2,929,100$ 2,547,588$ 2,919,896$ 2,650,452$ 2,660,798$ 2,772,946$ -$ 42,701$ -$ 390,621$ (0)$ (0)$ Revenue 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual Description Taxes Thru June 100-4110-000 General Taxes 1,227,088$ 1,227,088$ 1,260,504$ 1,260,504$ 1,368,401$ 1,369,620$ 1,718,348$ $534,000 required for Debt Service 100-4115-000 Tax Increments 229,398$ 518,951$ 223,701$ 519,875$ 224,000$ 677,753$ 12,500$ TIF 4 Closed, TIF Revenue decreases 100-4120-000 In Leiu of Taxes - TIF #4 4,750$ 5,061$ 4,600$ 3,877$ 3,876$ 4,659$ 4,600$ Number determined by Dane County Housing Authority 100-4120-500 In Leiu of Taxes - TIF #5 6,850$ 6,820$ 6,825$ 6,956$ 7,095$ -$ 7,200$ 100-4130-000 Property Tax Equivalent 209,795$ 196,943$ 196,943$ 186,787$ 186,786$ 33,581$ 201,482$ generated from PSC Annual Report Total 1,677,881$ 1,954,863$ 1,692,573$ 1,977,998$ 1,790,158$ 2,085,613$ 1,944,130$ Licenses and Permits 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-4200-000 Sidewalk Use Permit -$ -$ 536$ 200$ -$ 200$ 100-4210-000 Liquor and Malt License 6,000$ 6,984$ 6,500$ 5,305$ 6,000$ 3,143$ 6,000$ All sold in 2026-2027 100-4220-000 Operators License 1,500$ 1,440$ 1,250$ 1,850$ 1,250$ 400$ 1,250$ 100-4230-000 Cigarette License 250$ 375$ 250$ 375$ 300$ -$ 300$ 100-4235-000 Driveway/Right-of Way/Street Use -$ -$ 600$ 400$ 650$ 1,800$ expected ROW and Driveway permits 100-4240-000 Dog License 250$ 232$ 250$ 618$ 1,000$ 2,210$ 1,000$ 100-4260-000 Building Permits 2,000$ 5,948$ 1,500$ 6,130$ 2,500$ 5,113$ 6,000$ 100-4270-000 Cable Franchise 35,000$ 31,343$ 35,000$ 29,495$ 35,000$ 15,469$ 35,000$ 100-4272-000 Cellular Phone Franchise 23,000$ 22,424$ 23,000$ 24,296$ 22,000$ 7,357$ 24,000$ 100-4280-000 Misc. License 1,500$ 390$ 1,000$ 682$ 300$ 270$ 300$ Total 69,500$ 69,136$ 68,750$ 69,351$ 68,950$ 34,612$ 75,850$ Intergovernmental 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-4440-000 Shared Revenue 194,119$ 198,175$ -$ 197,900$ -$ -$ 100-4440-100 County & Municipal Aid -$ 110,947$ 114,719$ -$ 117,127$ 100-4440-200 Supplmental County & Municipal Aid -$ 61,443$ 63,532$ -$ 64,866$ 100-4440-300 Utility Aid -$ 9,137$ 8,905$ -$ 8,574$ 100-4440-400 Expenditure Restraint Program -$ 16,234$ 5,713$ -$ 13,292$ 100-4441-000 Tax Exempt Computer Aid 6,335$ 2,438$ 6,339$ 8,426$ 2,438$ -$ 3,900$ 100-4441-400 Tax Exempt Computer Aid TID 4 -$ 1,702$ -$ 2,991$ 100-4441-500 Tax Exempt Computer Aid TID 5 -$ 384$ -$ 384$ 100-4500-000 Fire Insurance Revenue 7,000$ 9,244$ 9,500$ -$ 10,843$ -$ -$ 100-4510-000 State Aid - Local Streets 98,704$ 98,719$ 96,610$ 96,526$ 86,873$ 21,719$ 78,186$ 100-4511-000 State Aid - Fire/EMS Grant -$ 10,843$ -$ -$ -$ 100-4513-000 State Aid - Personal Property ACT 12 981$ 2,559$ 14,065$ 54,171$ 13,084$ -$ 13,085$ 100-4513-400 State Aid - Personal Property ACT 12 TID 4 -$ 37,996$ -$ 10,995$ 100-4513-500 State Aid - Personal Property ACT 12 TID 5 -$ 2,180$ -$ 2,108$ 100-4513-600 State Aid - Personal Property -$ 980$ -$ 330$ 100-4548-000 State Aid - RMR IV MFC -$ 21$ -$ -$ -$ 100-4549-000 State Aid - Innovation Grant -$ 87,000$ -$ -$ -$ 100-4560-000 Recycling Grant 5,100$ -$ 5,100$ 5,152$ 5,500$ 5,152$ 5,150$ 100-4596-000 BUILD Grant -$ 185,740$ -$ -$ -$ Total 312,239$ 311,135$ 329,375$ 645,779$ 354,849$ 26,871$ 320,988$ 2027 Budget Public Charges for Services 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-4598-000 Municipal Court Reimburse -$ 9,977$ -$ 13,236$ 6,000$ 6,840$ 9,500$ 100-4620-000 Library Revenue - Library Trustees 49,567$ 17,068$ 35,882$ 17,373$ 64,700$ -$ 63,311$ 100-4620-100 SCL/SLP -$ 450$ 450$ 71$ 500$ 100-4620-200 Dane Co -$ 3,864$ 3,287$ 3,287$ 3,287$ 100-4620-300 Iowa Co -$ 9,645$ 11,347$ 11,348$ 12,454$ 100-4620-400 Sauk Co -$ 822$ 501$ 501$ 532$ 100-4620-500 Columbia Co -$ 46$ 38$ 38$ 38$ 100-4620-600 Misc -$ 201$ 200$ 257$ 200$ 100-4625-000 Title Searches 580$ 500$ 100-4630-000 Swimming Pool Revenue 40,000$ 41,385$ 41,000$ 38,369$ 41,000$ 21,817$ 41,000$ 100-4670-000 Recreational Fees 4,500$ 5,265$ 5,200$ 5,480$ 8,500$ -$ -$ moved to 100-4944-000 100-4680-000 RTP Bluff Grant -$ 53,584$ -$ 100-4710-000 Garbage/Refuse Collection 119,407$ 123,201$ 126,880$ 128,445$ 143,460$ 60,670$ 150,633$ $15.75/month/household = $150,633 100-4730-000 Fire Calls - Township 4,000$ 4,200$ 4,200$ -$ 4,200$ 4,200$ -$ 100-4740-000 District One Reimbursement 5,000$ -$ 5,000$ -$ -$ -$ -$ 100-4799-000 Public Charges for Services 2,000$ 5,662$ 2,000$ 4,135$ 2,500$ 1,087$ 1,000$ Total 224,474$ 206,758$ 235,190$ 260,622$ 286,183$ 50,993$ 282,955$ Fines & Forfeitures 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-4810-000 Court Fines & Assessments 14,000.00$ 14,374.00$ 10,000$ 2,813$ 10,000$ 2,408$ 10,000$ 100-4820-000 Parking Fees 1,500.00$ 155.00$ 1,000$ 175$ 100$ 182$ 100$ Total 15,500.00$ 14,529.00$ 11,000$ 2,988$ 10,100$ 2,590$ 10,100$ Misc Revenue 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-4920-000 Interest Income - General Fund 80,000$ 88,631$ 80,000$ 77,797$ 80,000$ 75,180$ 80,000$ 100-4920-100 Interest Income - Bond Acct 12,000$ 15,439$ 12,000$ 11,626$ 12,000$ 899$ 12,000$ 100-4926-100 Interest Income - ED & Rev Loan 4,500$ 4,444$ 4,000$ 4,297$ 4,000$ 937$ 4,000$ 100-4930-000 Misc. Income -$ 30,546$ -$ 17,083$ -$ 1,993$ -$ 100-4935-000 Donations -$ 13,240$ -$ 59,972$ -$ 1,000$ -$ River Rumble 2.0 unknown amount 100-4943-000 Rental Income - Mun. Building 19,400$ 18,050$ 19,400$ 18,500$ 17,600$ 8,800$ 20,000$ funded by each utility 100-4944-000 Park (Field Rentals) User Fees -$ 4,365$ 1,500$ 1,665$ 10,000$ 100-4945-000 Park Shelter Rentals 4,500$ 3,410$ 3,000$ 2,301$ 3,000$ 2,393$ 3,000$ 100-4946-000 Community Building Rentals 4,000$ 2,668$ 2,000$ 3,492$ 2,500$ 1,922$ 3,200$ 100-4947-000 Misc Rental Income - MG&E Pole Lease -$ -$ -$ 5,304$ 2,812$ -$ 2,924$ MG&E Pole Lease - 10 yr lease beginning 2023 100-4950-000 Sale of Property -$ 39,905$ -$ -$ -$ 100-4995-000 Board of Appeals 200$ 200$ 200$ 200$ 200$ 350$ 200$ 100-4996-010 Cemetery Revenues 1,500$ 1,920$ 1,500$ 4,410$ 2,000$ 750$ 2,000$ 100-4998-000 Plan Commission 400$ 600$ 400$ 1,321$ 400$ 350$ 400$ 100-4998-100 Insurance Proceeds 1,200$ 1,551$ 1,200$ 3,745$ 1,200$ 2,827$ 1,200$ Annual dividend payment - unknown amount Fund Balance Applied for ERP Cont. Fund 11,779$ 87,000$ 13,000$ -$ Total 139,479$ 180,699$ 210,700$ 254,318$ 140,212$ 99,066$ 138,924$ Other Financing Sources 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-4150-000 Debt Proceeds 234,681.00$ -$ 92,718$ -$ -$ 100-4997-500 RLF Revenue 6,743$ Totals -$ 234,681.00$ -$ 99,461$ -$ -$ -$ Total Revenues 2,439,073$ 2,971,801$ 2,547,588$ 3,310,517$ 2,650,452$ 2,299,745$ 2,772,947$ Expenses 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual Board/Commissions 100-5110-050 Wages- Village Board $9,500 $9,032 $11,500 $10,242 $11,500 5,602$ 11,500$ President $2,000, Trustee $1,200, $25/committee meeting, PC & ZBOA $20 100-5110-180 FICA - Village Board $750 $719 $900 $719 $880 262$ 880$ FICA 7.65% of wages Total $10,500 $9,751 $12,400 $10,961 $12,380 $5,864 12,380$ Court 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-5120-050 Wages - Municipal Judge $3,500 $6,959 $3,500 $7,292 $3,500 3,149$ 3,500$ covers 50% of shared Muni Court Wages 100-5120-100 Wages - Clerk of Courts $5,760 $15,428 $7,762 $14,016 $7,762 5,797$ 7,762$ covers 50% of shared Muni Court Wages 100-5120-180 FICA - Judge/Clerk Courts $710 $1,713 $862 $1,630 $862 684$ 862$ FICA 7.65% of wages 100-5120-310 Training/Seminars/Dues $1,200 -$ 1,200$ split from Supplies 100-5120-350 Municipal Court/Attorney Fees $1,500 $1,909 $2,000 $648 $2,000 914$ 2,000$ Covers 50% of Axley Court Attorney Fees 100-5120-400 Supplies $2,850 $3,198 $2,850 $3,110 $1,650 278$ 1,650$ Praxis program, Charter Phone line, Court and Judges Association Total $14,320 $29,207 $16,974 $26,696 $16,974 $10,822 16,974$ Attorney 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-5130-400 Village Attorney $30,000 $20,278 $25,000 $13,796 $25,000 6,086$ 25,000$ Axley Retainer plus legal services 100-5141-400 Northwest Dane $8,000 $8,000 $9,000 $9,000 $9,000 9,000$ 10,000$ $7/capita request from NWDSS = $12,208 100-5141-500 Printing & Legal Notices $3,000 $5,278 $3,000 $4,811 $3,000 2,022$ 3,500$ Publishing legal notices in the Times-Tribune Total $41,000 $33,556 $37,000 $27,607 $37,000 $17,108 38,500$ Administration 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-5142-000 Wages - Administrator $39,050 $39,015 $51,118 $53,584 $44,943 19,297$ 34,933$ covers 31% of Administrator wages 100-5142-050 Wages - Clerk/Treasurer $43,670 $43,977 $45,343 $47,281 $50,050 18,960$ 49,660$ covers 60.5% of Clerk/Treas 100-5142-100 Wages - Dep Clerk/Treasurer $26,782 $26,877 $27,802 $28,835 $21,871 10,605$ 18,859$ covers 26.5% of Dep Clerk/Treas wages 100-5142-180 Social Security - Adm/Clerk/Treas $47,950 $27,150 $65,674 $60,400 $8,940 2,929$ 8,186$ FICA 7.65% of wages 100-5142-181 Health Ins ER - Admin $0 $36,209 8,821$ 34,261$ Village covers 88% of average Tier 1 plans per ETF 100-5142-183 Dental Ins ER - Admin $0 $1,908 707$ 1,880$ Village covers 88% of monthly premium 100-5142-185 Retirement ER - Admin $0 $8,414 1,944$ 7,705$ WRS requires contribution of 7.25% of wages 100-5142-187 Life Ins ER - Admin $155 14$ 142$ 100-5142-195 Other Post Employment Benefits $20,000 2,461$ 7,000$ Sue (expires '27), Steve (ends 27) 100-5142-200 Village Hall Phones $5,000 $3,311 $3,750 $4,060 $3,750 1,508$ 4,000$ Spectrum Annual Contract $2,100, cellphone stipends 100-5142-300 Memberships $6,828 $4,066 $6,900 $6,844 $2,000 2,493$ 2,700$ League membership increased, DCCVA membership 100-5142-310 Trainings/Education $5,000 1,677$ 6,000$ Trainings/Certifications/Mileage/Food 100-5142-350 IT $30,662 $34,601 $28,325 $44,276 $29,756 8,602$ 33,000$ Microsoft 365, IT services, monthly internet 100-5142-370 Office Supplies $2,000 2,775$ 2,500$ 100-5142-400 Paying Agent Fees $400 $400 $400 $525 $400 400$ 400$ 100-5142-500 Ins Consultant $9 -$ -$ 100-5142-550 Building Inspection $3,500 $2,351 $3,500 $625 $3,500 -$ 3,500$ 100-5142-600 Postage $2,000 $4,025 $4,500 $6,729 $4,500 3,683$ 5,000$ rising costs of postage 100-5142-650 Discretionary Spending $1,000 $785 $1,000 $1,496 $1,000 352$ 1,273$ 100-5150-200 Accounting Software $40,000 $31,126 $40,000 $35,878 $26,866 17,956$ 26,866$ 100-5150-210 Audit Services $15,000 12,067$ 15,000$ 100-5153-400 Assessments $8,000 $9,343 $7,500 $9,531 $10,500 7,882$ 12,500$ Associated Appraisal increase 100-5154-500 Visionary Alliance Implementation $2,000 -$ 3,500$ included Gateway to Driftless 100-5155-000 Village Planner $528 $0 3,000$ 100-5155-010 Village Engineer $0 3,000$ Total $254,842 $227,036 $285,812 $300,591 $298,762 $125,133 284,865$ Description 2027 Budget Elections 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-5144-010 Wages - Elections $4,890 $7,865 $4,250 $3,055 $2,220 822$ 2,220$ 100-5144-180 Wages - Social Security $170 46$ 170$ FICA 7.65% of wages 100-5144-370 Election Supplies $1,860 1,595$ 1,860$ TOTAL $4,890 $7,865 $4,250 $3,055 $4,250 $2,463 4,250$ Municipal Building 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-5160-100 Custodian Contract $2,000 $1,835 $2,000 $1,938 $2,000 1,073$ 2,000$ 100-5160-150 Wages - Maintenance Crew $2,686 $2,107 $3,027 $2,019 -$ -$ -$ 100-5160-180 Benefits - Maintenance Crew $670 $294 $1,555 $290 -$ -$ -$ 100-5160-250 MG&E Utilities $10,740 $2,858 $6,433 $3,566 $5,000 3,837$ 5,500$ 100-5160-300 Mazo Utilities $7,175 $5,468 $5,476 $6,503 $5,800 3,531$ 6,200$ 100-5160-350 Copier Supplies $2,500 $2,718 $3,000 $3,318 $3,000 1,485$ 3,000$ 100-5160-450 Building Maintenance/Grounds $5,000 $6,232 $6,500 $5,349 $6,000 2,460$ 6,000$ 100-5160-500 Heating Repair/Supplies $500 $397 $500 $12,854 $500 -$ 500$ TOTAL $31,271 $21,909 $28,491 $35,837 $22,300 $12,386 23,200$ Insurance 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-5190-000 Illegal Taxes/Bad Debt $0 $0 $0 $0 -$ 1$ -$ 100-5193-010 Insurance - Property $80,500 $82,396 $92,575 $125,358 $47,614 58,679$ 51,997$ 100-5193-015 Insurance - Liability $9,065 -$ 9,184$ 100-5193-020 Insurance - Auto $18,251 -$ 18,760$ 100-5193-025 Insurance - No fault Sewer Backup $3,148 -$ 3,148$ 100-5193-030 Insurance - Workers Comp $14,120 -$ 12,929$ 100-5193-035 Insurance - Crime $500 -$ 500$ TOTAL $80,500 $82,396 $92,575 $125,358 $92,698 $58,679 96,518$ 100-5290-000 Flood Expenses -$ -$ -$ 191,867$ -$ 14,973$ -$ 100-5291-000 Omitted Property Taxes -$ -$ -$ -$ 638$ -$ TOTAL -$ -$ -$ 191,867$ -$ 14,973$ -$ Public Safety Police Department 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-5210-010 Wages - Full-Time Deputies $287,411 $285,515 $248,596 $249,506 252,252$ 98,352$ 256,347$ 3 deputy wages and benefits 100-5210-100 Office Supplies $1,000 $49 $1,000 $200 -$ 231$ -$ 100-5210-130 Computer Software/Supplies $0 $0 $0 $0 -$ -$ -$ 100-5210-140 Postage $0 $0 $0 $200 -$ -$ -$ 100-5210-150 Printing Costs $0 $0 $0 $0 -$ -$ -$ 100-5210-180 Social Security - Police $0 $32 $0 $10 -$ -$ -$ 100-5210-200 Telephone - Phone $4,000 $3,167 $3,500 $961 1,750$ 621$ 1,750$ 100-5210-300 Utilities $0 $0 $0 $0 -$ -$ -$ 100-5210-580 Dane County Indirect Cost $11,473 $11,408 $9,802 $9,709 9,417$ 3,671$ 9,690$ 100-5210-650 Dane County Car Lease $14,514 $14,514 $9,337 $9,370 9,337$ 4,334$ 12,802$ 50% of car lease payments 100-5210-670 Fuel - Police $4,500 $3,185 $4,000 $1,515 4,000$ 1,075$ 5,500$ Gas for vehicles 100-5210-950 Misc. Expenses $200 $30 $200 $0 -$ 105$ TOTAL $323,098 $317,900 $276,435 $271,471 $276,756 $108,389 286,089$ Fire Department 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-5220-050 Wages - Fire Department 42,891$ 44,448$ 44,143$ 42,631$ 44,143$ 39,514$ 58,500$ increased due to joint fire responses 100-5220-180 FICA - Fire Department 3,416$ 1,750$ 3,500$ 587$ 3,500$ 2,098$ 4,475$ 100-5220-080 Clothing Allowance -$ -$ -$ -$ -$ -$ 100-5220-300 Dane Com Radio Operations 3,500$ 4,046$ 4,000$ 4,429$ 4,500$ 641$ 4,500$ 100-5220-350 Fuel/Oil - Fire Department 1,400$ 1,009$ 1,400$ 1,086$ 1,200$ 717$ 1,800$ 100-5220-400 Pager/Radios 1,200$ 1,832$ 1,200$ 804$ 1,200$ 860$ 1,200$ 100-5220-450 Hazmat/Education 2,500$ 1,459$ 2,500$ 223$ 2,500$ -$ 2,500$ 100-5220-500 Fire Prevention Materials 350$ 977$ 350$ 975$ 350$ -$ 350$ 100-5220-550 Fire Banquet 1,200$ 290$ 1,200$ 501$ 1,000$ 1,039$ 1,000$ 100-5220-600 Insurance - Fire Liability 926$ -$ 1,000$ 55$ -$ -$ -$ 100-5220-650 Vehicle Maintenance 7,000$ 11,756$ 11,000$ 6,539$ 9,000$ 690$ 9,000$ 100-5220-700 Equipment Maintenance 2,928$ 3,750$ 3,000$ 5,588$ 3,000$ 1,396$ 3,000$ 100-5220-710 Building Maintenance 3,000$ 65$ 3,000$ 3,778$ 3,000$ -$ 3,000$ 100-5220-750 Office Supplies 1,760$ 3,224$ 1,350$ 2,933$ 1,350$ 2,050$ 1,350$ 100-5220-760 Subscriptions/Licenses 3,085$ 2,252$ 3,085$ 668$ 3,085$ 100-5220-800 Fire Equipment 33,685$ 20,200$ 12,662$ 20,200$ 2,143$ 20,200$ turnout gear 100-5220-805 Grant Expenses/Match 2,621$ 2,849$ 2,621$ -$ 2,621$ 100-5220-810 Fire Department - Training 6,833$ 920$ 6,833$ 1,191$ 6,833$ 100-5220-820 Recruitment/Retention 3,000$ 616$ 6,000$ 6,219$ 6,000$ 100-5220-830 Honor Guard 500$ -$ 500$ -$ 500$ 100-5220-840 Clothing/Uniform 2,000$ 3,748$ 2,000$ 882$ 2,000$ 100-5220-850 Supplies 700$ 2,297$ 500$ 5$ 500$ -$ 500$ 100-5220-900 Misc. Expenses 618$ 1,691$ 618$ 14$ 618$ 100-5250-350 Emergency Government 506$ 6$ 506$ 7$ 31$ 3$ 200$ Pay-Go Cellphone $.06/month 100-5370-010 Hydrant Rental (Public Fire Protection) 168,112$ 171,087$ 174,836$ 174,977$ 176,274$ 29,379$ 192,152$ TOTAL 275,074$ 247,996$ 292,342$ 269,856$ 293,405$ 89,504$ 325,384$ EMS 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-5230-000 EMT $0 -$ -$ -$ 100-5230-400 Dane County District One Levy $82,000 $67,631 $85,649 $85,866 90,489$ 45,245$ 108,550$ 100-5230-500 Office Supplies $0 $0 $0 $10 -$ -$ -$ 100-5230-600 State Reimbursement due to EMS $5,000 $0 $5,000 $0 5,000$ -$ 5,000$ TOTAL $87,000 $67,631 $90,649 $85,876 $95,489 $45,245 113,550$ Public Works Garage 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-5323-050 Wages - Garage/Maintenance $13,392 $17,862 $15,470 $23,605 15,731$ 6,898$ 16,070$ 100-5323-180 Social Security - Garage/Maintenance $3,917 $2,587 $7,117 $3,416 1,203$ 348$ 1,229$ FICA 7.65% of wages 100-5323-181 Health Ins ER - Garage/Maint 5,591$ 567$ 5,849$ contributes to 7% of health ins. 100-5323-183 Dental Ins ER - Garage/Maint 295$ 116$ 321$ contributes to 7% of dental ins. 100-5323-185 Retirement ER - Garage/Maint 1,397$ 88$ 1,157$ contributes to 7% of WRS 100-5323-187 Life Ins ER - Garage/Maint 24$ -$ 24$ contributes to 7% of employer life ins. 100-5323-250 MG&E - 137 Crescent Street $2,558 $3,621 $1,362 $1,463 1,800$ 1,917$ 2,500$ 100-5323-300 Mazo Utilities - 137 Crescent Street $5,324 $3,704 $3,799 $4,126 4,300$ 2,410$ 5,000$ 100-5323-400 Office Supplies $1,150 $4,339 $1,850 $7,363 1,000$ 5,309$ 1,000$ 100-5323-420 Tools 1,400$ 705$ 1,500$ Fuel - Garage -$ 4,000$ 100-5323-500 Building Maintenance - 137 Crescent $3,000 $642 $3,000 $4,217 3,500$ 2,283$ 3,500$ TOTAL $29,341 $32,755 $32,598 $44,190 $36,241 $20,641 42,152$ Streets 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-5324-050 Wages - Streets $9,322 $5,731 $10,168 $10,626 42,699$ 18,647$ 43,619$ 100-5324-180 FICA - Streets $3,744 $1,450 $4,420 $1,390 3,267$ 988$ 3,337$ 100-5324-181 Health Ins ER - Streets 15,176$ 1,495$ 15,877$ 100-5324-183 Dental Ins ER - Streets 800$ 381$ 871$ 100-5324-185 Retirement ER - Streets 3,074$ 238$ 3,141$ 100-5324-187 Life Ins ER - Streets 66$ -$ 66$ 100-5324-350 Street Machinery Maint $7,400 $12,156 $8,150 $9,272 8,450$ 11,142$ 8,450$ 100-5324-400 Streets - Fuel & Oil $12,000 $10,453 $11,000 $11,145 11,000$ 6,047$ 13,000$ TOTAL $32,466 $29,790 $33,738 $32,433 $84,532 $38,938 88,361$ Uniforms 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-5325-310 Public Works Training/Certs 11,000$ 2,327$ 9,000$ 100-5325-400 Uniforms/Safety Equipment $2,300 $2,505 $3,600 $3,390 1,500$ 1,185$ 1,500$ TOTAL $2,300 $2,505 $3,600 $3,390 12,500$ 1,185$ 10,500$ Snow Removal 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-5326-050 Wages - Snow Removal $17,896 $3,487 $20,263 $5,906 -$ -$ -$ 100-5326-180 Social Security - Snow $6,231 $1,155 $8,113 $836 -$ -$ -$ 100-5326-400 Salt/Sand Supplies $6,000 $3,587 $4,000 $5,454 4,000$ 8,989$ 5,500$ TOTAL $30,127 $8,229 $32,376 $12,196 $4,000 $8,989 5,500$ Streets 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-5330-010 Street Maintenance $32,900 $59,916 $22,250 $11,400 25,000$ 4,640$ 25,000$ Lichte Dr, Windmill Dr, Windmill Cir, Star Lichte Dr 100-5330-020 Crack Filling $12,000 0 $0 $0 12,000$ 12,000$ 12,000$ Emily Road and Forest Edge Dr 100-5330-030 Seal Coating $0 0 $0 $0 -$ -$ 100-5330-050 Wages - Street Maintenance $10,901 $21,235 $12,126 $22,019 -$ -$ -$ 100-5330-180 Social Security - Street Maintenance $4,056 $30,393 $5,317 $31,431 -$ -$ -$ 100-5342-300 Street Lighting $38,000 $38,345 $38,000 $41,737 38,000$ 20,977$ 38,000$ 100-5343-400 Sidewalks $4,150 $10,900 $4,650 $6,975 5,000$ -$ 5,000$ SafeStep Program 100-5343-500 Street Signs $500 $1,963 $1,000 $3,668 1,000$ 431$ 1,000$ 100-6820-040 Digger's Hotline $150 $0 $150 $0 150$ -$ 150$ TOTAL $102,657 $162,752 $83,493 $117,230 $81,150 $38,048 81,150$ Spring Cleanup 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-5344-010 Storm Sewer Drain Repair $6,500 $0 $2,000 $0 -$ -$ -$ 100-5344-050 Wages - Storm Sewer $4,248 $825 $4,921 $810 -$ -$ -$ 100-5344-180 Social Security - Storm Sewer $1,921 $116 $1,709 $148 -$ -$ -$ 100-5344-060 Pest Control $4,400 $5,716 $8,300 $5,092 2,400$ 1,317$ 4,400$ $2000 for mosquito spray 100-5362-430 Non-Wage Mowing $0 $0 $0 $0 -$ -$ -$ 100-5364-050 Wages - Tree/Brush/Leaf $18,688 $12,126 $21,483 $20,852 24,721$ 10,483$ 25,253$ 100-5364-180 FICA - Tree/Brush/Leaf $5,657 $1,720 $9,651 $3,075 1,891$ 547$ 1,932$ 100-5364-181 Health Ins ER - Tree/Brush/Leaf 8,786$ 866$ 9,192$ 100-5364-183 Dental Ins ER - Tree/Brush/Leaf 463$ 182$ 504$ 100-5364-185 Retirement ER - Tree/Brush/Leaf 1,780$ 138$ 1,818$ 100-5364-187 Life Ins ER - Tree/Brush/Leaf 38$ -$ 38$ 100-5365-400 Tree & Brush Misc Expenses $5,500 $0 $5,500 $0 5,500$ -$ 4,750$ 100-5365-410 Dead Tree Removal $2,000 $1,340 $2,000 $3,442 2,000$ 525$ 2,000$ TOTAL $48,914 $21,843 $55,564 $33,419 $47,579 $14,058 49,888$ Cemetery 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-5366-010 Cemetery Expenses $15,000 $12,480 $16,000 $17,318 10,000$ 664$ 10,000$ 100-5491-050 Wages - Cemetery $1,423 $1,288 $1,601 $7,987 -$ -$ -$ combining with Parks 100-5491-180 Social Security - Cemetery $680 $183 $565 $996 -$ -$ -$ combining with Parks TOTAL $17,103 $13,951 $18,166 $26,301 $10,000 664$ 10,000$ Sanitation 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-5362-100 Garbage Collection (7,466)$ 100-5362-200 Recycling 18,073$ 42,000$ 100-5362-400 Garbage Collection $121,407 $133,142 $126,880 $134,290 $129,418 52,339$ 88,000$ TOTAL $121,407 $133,142 $126,880 $134,290 $129,418 70,412$ 130,000$ Library 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-5511-050 Wages - Library Director $75,549 $74,691 $83,825 $84,124 60,112$ 25,333$ 62,216$ Brian's wages set at $62,216 100-5511-075 Wages - Part Time 38,675$ 12,991$ 39,773$ 4 part-time employee wages 100-5511-180 FICA - Library $22,569 $15,790 $25,041 $44,897 7,557$ 2,694$ 10,845$ 100-5511-181 Health Ins - Library 26,624$ 3,199$ 27,854$ Library Director family plan health insurance 100-5511-183 Dental Ins - Library 1,403$ 641$ 1,529$ 100-5511-185 Retirement - Library 4,479$ 333$ 4,635$ Library Director WRS at 7.25% of wages 100-5511-187 Life Ins. - Library 360$ -$ -$ 100-5511-100 Wages - Maint Crew $0 $107 $0 $84 -$ -$ -$ 100-5511-150 Custodian Service $0 $0 $0 $0 -$ 580$ 800$ 100-5511-200 Library - Telephone $1,400 $635 $475 $500 480$ 145$ 560$ 100-5511-250 Library - MG&E $5,000 $1,655 $2,500 $2,218 2,500$ 1,523$ 3,000$ 100-5511-300 Library - Mazo Utilities $4,000 $3,164 $3,500 $3,012 3,800$ 567$ 4,200$ 100-5511-400 Library - Books/Periodicals $9,500 $8,742 $6,900 $10,469 8,800$ 3,418$ 8,800$ 100-5511-410 Library - Periodicals $69 $960 $766 900$ -$ 900$ 100-5511-420 Library - Newspaper $799 $1,000 $1,165 1,100$ 335$ 1,150$ 100-5511-450 Library - Videos/Audio $2,800 $2,344 $1,000 $639 1,000$ 68$ 1,000$ 100-5511-460 Library - Digital Media $1,200 $1,193 1,204$ 1,204$ 1,200$ 100-5511-500 Library - Supplies $3,000 $1,882 $2,500 $1,650 1,000$ 270$ 1,000$ 100-5511-550 Library - Computer Equip $1,500 $220 $2,000 $2,096 2,000$ -$ 2,000$ 100-5511-560 Library - Database $530 $400 $244 400$ 208$ 400$ 100-5511-600 Box Rent $200 $168 $160 $354 170$ -$ 175$ 100-5511-620 Copier Maint. $1,300 $1,344 $1,530 $2,609 1,620$ 507$ 1,700$ 100-5511-650 Postage/Copy Supply $21 $120 $22 100$ 16$ 100$ 100-5511-700 Library Training/Seminars $900 $3,054 $1,500 $1,023 2,000$ 234$ 2,000$ 100-5511-710 Dues $330 $300 $452 300$ 52$ 300$ 100-5511-750 Link Operating Costs $12,700 $12,359 $11,304 $11,274 11,045$ 11,015$ 11,045$ 100-5511-800 Bldg Maint/Equip $3,000 $1,709 $2,000 $1,978 4,000$ 1,800$ 4,000$ 100-5511-850 Furniture Fixtures/Equipment $0 $405 5,000$ -$ 5,000$ 100-5511-900 Internet $565 $870 $918 880$ 151$ -$ 100-5511-910 Donations $100 $0 100$ -$ 100$ 100-5511-930 Security System Annual Maint $0 $0 $1,000 $0 -$ -$ -$ 100-5511-950 Summer Program Supplies $4,000 $96 $0 $93 1,000$ -$ 1,000$ 100-5511-960 ADT Sec. System $0 $0 $0 $0 -$ -$ -$ 100-5511-970 Other Programming $49 $2,000 $1,160 2,000$ 365$ 2,000$ TOTAL $147,418 $130,323 $152,185 $173,345 $190,609 $67,649 199,282$ Historical Society 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-5512-250 Hist. Society - Mazo Utilities $1,297 $1,948 $1,587 $1,474 1,600$ 590$ 2,000$ 100-5512-300 Hist. Society - MG&E $1,210 $764 $940 $1,383 1,800$ 1,010$ 2,200$ 100-5512-400 Hist. Society - Maintenance $0 $0 $0 $0 -$ -$ TOTAL $2,507 $2,712 $2,527 $2,857 $3,400 $1,600 4,200$ Community Building 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-5513-000 Custodian Contract Community Bldg $1,700 $1,835 $1,700 $1,916 1,700$ 300$ 1,700$ Carrie Kramer cleaning contract 100-5513-050 Wages - Community Bldg $3,272 $2,986 $3,760 $2,990 -$ -$ -$ 100-5513-180 Social Security - Community Bldg $816 $326 $1,861 $379 -$ -$ -$ 100-5513-200 Telephone $250 $0 $0 $0 -$ -$ -$ 100-5513-250 Comm Bldg MG&E $5,783 $3,128 $3,651 $3,406 4,000$ 3,072$ 4,500$ 100-5513-300 Comm Bldg Mazo Utilities $5,048 $3,640 $3,165 $5,197 4,000$ 2,115$ 4,700$ 100-5513-400 Comm Bldg Maint $1,200 $2,902 $1,500 $3,131 3,100$ 102$ 3,600$ Cintas, Wil-Kill 100-5513-450 HVAC Maint $1,000 $0 $1,000 $0 -$ 81$ -$ 100-5513-500 Supplies $0 $0 $0 $0 -$ -$ -$ TOTAL $19,069 $14,817 $16,637 $17,019 $12,800 $5,670 14,500$ Parks 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-5520-050 Wages - Parks $45,966 $70,018 $51,059 $56,813 75,075$ 33,975$ 75,282$ combining cemetery, pool maint, celebration wages together 100-5520-060 Wages - Grounds $0 $0 -$ 100-5520-180 FICA - Parks $13,535 $9,057 $20,760 $9,093 5,743$ 1,954$ 6,322$ 100-5520-181 Health Ins ER - Parks 22,364$ 2,202$ 23,397$ 100-5520-183 Dental Ins ER - Park 1,179$ 464$ 1,284$ 100-5520-185 Retirement ER - Parks 4,531$ 350$ 4,628$ 100-5520-187 Life Ins ER - Parks 97$ -$ 97$ 100-5520-300 Parks Utilities $13,958 $15,545 $17,852 $18,232 17,852$ 10,325$ 20,000$ Mazomanie Utilities - Water, Sewer, and Electric for Lions Park 100-5520-350 Ballfield Maint. $14,000 $8,203 $11,500 $51,113 8,000$ 4,924$ 8,000$ 100-5520-400 Mower Repairs $3,000 $5,052 $4,000 $3,136 3,000$ -$ 3,000$ 100-5520-500 Youth Baseball Equip. $0 $0 -$ -$ -$ 100-5520-650 Turk Shelter Supplies $700 $734 $700 $1,796 1,000$ 338$ 1,000$ Carrie Kramer Preseason Cleaning 100-5520-750 Park Supplies & Expenses $13,650 $15,911 $12,700 $22,265 18,500$ 9,281$ 18,500$ Chemicals to control Lake Marion Lotus, Fish stocking 100-5520-800 Portable Toilets $5,500 $6,176 $5,500 $8,512 6,000$ 1,396$ 6,000$ 100-5520-850 Lift Station Bathrooms $1,318 $0 1,000$ 245$ 1,200$ 100-5520-910 Gateway to the Driftless 1,500$ -$ -$ 100-6942-000 Westland Promenade Expenses $1,500 $62 $1,900 $0 1,900$ -$ 1,900$ Total $111,809 $132,076 $125,971 $170,960 $167,741 41,770$ 170,611$ Pool 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-5542-050 Wages - Lifeguards $57,000 $49,289 $50,000 $56,099 50,000$ 3,716$ 50,000$ 100-5542-180 FICA - Lifeguards $10,259 $4,671 $9,251 $6,664 3,825$ 287$ 3,825$ 7.65% of wages 100-5542-100 Wages - Maint Crew $13,134 $6,069 $14,980 $11,283 -$ -$ -$ moved to Parks 100-5542-200 Pool Telephone $600 $600 $600 $621 600$ 346$ 600$ spectrum $50/mon bill 100-5542-250 Pool MG&E $2,587 $1,761 $2,185 $1,922 2,200$ 1,033$ 2,318$ MG&E Bills 100-5542-300 Pool Mazo Utilities $9,888 $10,494 $6,076 $11,911 6,100$ 2,075$ 6,100$ 100-5542-350 Pool Repairs $3,000 $26,070 $1,000 $4,573 3,000$ -$ 3,000$ 100-5542-375 Pool Licensure 1,400$ 1,686$ 1,800$ Pool License and inspection $1800 100-5542-450 Supplies $1,250 $3,746 $1,100 $7,372 3,600$ 1,509$ 3,600$ WIFI $21/mon, Lifeguard schedule app $37.50/mon 100-5542-500 Chemicals $6,000 $7,101 $7,000 $6,743 7,500$ 2,527$ 7,500$ TOTAL $103,718 $109,801 $92,192 $107,188 78,225$ 13,179$ 78,743$ CAPITAL EXPENSES 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-5700-100 Capital Outlay - Bond Related -$ 348,183$ -$ 52,200$ -$ 22,332$ 100-5700-000 Capital Outlay - Levy Funded -$ -$ -$ 32,237$ -$ -$ 100-5700-050 Library Capital Repairs -$ -$ 4,000$ -$ 4,000$ -$ 100-5700-055 Municipal Building Repairs -$ -$ -$ -$ 5,000$ -$ -$ Election Machines 2,600$ Municipality cost for DS300 and Express Vote Capital Equipment Purchases -$ -$ -$ -$ -$ -$ 63,500$ 7 - year loan for patrol truck, JD Mower, and Kubota 100-5700-060 Capital Street Repairs and Maintenance 56,000$ -$ 25,000$ -$ 16,500$ 4,054$ 16,500$ 100-5700-065 Capital Sidewalk Replacement -$ -$ -$ -$ 10,000$ -$ 10,000$ 100-5700-070 Community Building Capital Improvement -$ -$ -$ -$ 10,000$ -$ 10,000$ 100-5700-075 Pool Capital Expenses -$ -$ 10,000$ 5,848$ 5,100$ -$ 12,500$ Repaint Pool 100-5700-080 New Village Website -$ -$ 5,880$ 5,902$ -$ 100-5700-200 Park Capital Improvements 950$ -$ 1,000$ 34,000$ 22,000$ 5,472$ -$ 100-5700-250 Westland Promenade -$ 186$ -$ -$ -$ -$ -$ 100-5700-350 Ballfield Improvements -$ 291,555$ -$ 722$ -$ -$ -$ 100-5700-550 Annual Payments to Town of Mazo 220$ -$ 220$ -$ -$ -$ -$ 100-5700-570 Recodify & Update Ordinance Book 1,500$ 3,578$ -$ -$ -$ 1,595$ -$ 100-5700-660 Fire Department - Capital 1,358,834$ LADDER TRUCK - BOND 100-5700-710 Flood Plain Expenses 1,000$ 241$ 1,000$ 44,356$ -$ 110$ 100-5700-715 Lake Marion - Levy Funded -$ -$ -$ -$ -$ -$ 100-5700-720 Fly Dane Expense 900$ 750$ -$ -$ -$ (900)$ 100-5701-000 RTP Bluff Project Expenses -$ 66,069$ 100-5810-000 Economic Development - Gateway to Driftless 1,500$ 1,897$ 1,500$ 1,500$ -$ -$ 100-5810-200 CDBG-ED Expenditures -$ 14,170$ -$ 60$ -$ 30$ The Grove -$ -$ -$ -$ Housing Study -$ Revaluation 16,500$ Interim Market Update - Compliance with WISDOR Total Capital 62,070$ 660,560$ 42,720$ 236,992$ 78,480$ 1,397,429$ 131,600$ DEBT SERVICE 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget 100-5810-610 TIF #4 -$ 208,898$ -$ $203,193 $0 $4,177 $0 TIF 4 closed 100-5810-620 TIF #5 -$ 28,448$ -$ $28,893 $0 $24,774 $0 100-5810-800 Loan Payment for Leaf Vac 14,411$ 14,141$ 17,158$ $15,803 $0 $0 100-5810-850 Bank Loan for Plow Truck 20,016$ 20,016$ 20,016$ $41,850 $20,016 $20,016 100-5810-860 2023 GO Note Payment 13,500$ 13,688$ $150,000 $300,000 $0 100-5810-870 2024 GO Note Payment -$ 10,133$ $150,000 $16,049 $0 100-5810-880 TIF #4 Portion of 2018 GO Bond 202,800$ 197,633$ $0 $0 TIF 4 closed 100-5810-885 TIF #5 2018 GO Bond - Principal 26,598$ 26,068$ $25,518 $20,000 TIF #5 GO Bond - Interest $4,948 100-5810-887 2018 GO Bond - Principal 171,654$ 183,528$ $170,230 $110,000 2028 GO Bond - Interest $45,955 100-6026-250 2018 GO Bond 401,052$ 154,895$ 407,229$ $167,043 $105,000 2026 GO Promissory Note - Principal $175,000 2026 GO Promissory Note - Interest $158,831 Total Debt Service 448,979$ 426,398$ 468,224$ $456,782 $515,764 $450,000 $534,750 OTHER EXPENSES 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget Contingency Fund 23,221$ 35,000$ 35,000$ -$ 20,000$ ERP Contingency Fund 11,779$ 87,000$ 13,000$ (74,000)$ Total Contingency 35,000$ 122,000$ 48,000$ (74,000)$ 20,000$ 2024 Budget 2024 Actual 2025 Budget 2025 Actual 2026 Budget 2026 Actual 2027 Budget Total Expenses 1,990,094$ 1,842,142$ 2,079,364$ 2,034,256$ 2,056,208$ 722,607$ 2,106,597$ Total Capital 62,070$ 660,560$ 42,720$ 236,992$ 78,480$ 1,397,429$ 131,600$ Total Debt 448,979$ 426,398$ 468,224$ 456,782$ 515,764$ 450,000$ 534,750$ Total Expenses w/ Debt 2,501,143$ 2,929,100$ 2,590,308$ 2,728,029$ 2,650,452$ 2,570,036$ 2,772,946$ Total Taxes 1,227,088$ 1,260,504$ 1,368,401$ 1,369,620$ 1,718,348$ Total Non-Levy Revenue 1,274,055$ 1,329,804$ 1,282,051$ 1,200,416$ 1,054,598$ 2,501,143$ 2,590,308$ 2,650,452$ 2,570,036$ 2,772,946$