Village Board Packet 07/14/2026

VILLAGE BOARD PUBLIC HEARING AGENDA TUESDAY, JULY 14, 2026, 5:00PM 133 CRESCENT ST MAZOMANIE, WI 53560 Please take notice that there will be a 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: 1. Call to Order 2. Roll Call 3. Additions/Corrections/Approval of the Agenda 4. Approve meeting minutes from June 9, 2026 5. Citizen Comment on any subject not on the agenda 6. VILLAGE PRESIDENT REPORT 7. VILLAGE STAFF REPORTS a. Fire/EMS b. Dane County Sheriff Office c. Administrator d. Public Works Director e. Library Director f. Clerk/Treasurer g. Deputy Clerk/Treasurer h. Vanguard Superintendent 8. OLD BUSINESS (The following items may have action taken) a. Public Hearing regarding amendments to Chapter 400 Floodplain Zoning b. Discuss and take action on amendments to Chapter 400 Floodplain Zoning in compliance with CRS Standards 9. NEW BUSINESS (The following items may have action taken) a. Discussion and possible action on a request for approval under Village Ordinance §158-21(C) to allow the keeping of five dogs at a proposed residence on Hudson Street. b. Johnson Block Presentation of the 2025 Audit. c. Approve Operator Licenses. d. Approve the Mazomanie Home Talent Alcohol Beverage License for July 21 (rescheduled from the July 2 rain date), August 2, and any additional rescheduled dates as necessary. e. Discussion on housing options in the Village. 10. COMMITTEE REPORTS (The following items may have action taken) a. PERSONNEL COMMITTEE – (Forseth) b. PUBLIC WORKS & PROPERTY (Marx) c. PARKS & RECREATION COMMITTEE (Beil) i. Discuss and take action on a request from Wild West Days to install a PA system at Lions Park d. PUBLIC PROTECTION & ORDINANCE COMMITTEE (Martinez) e. FINANCE COMMITTEE (Beil) i. Payment of Bills f. PLAN COMMISSION (Beil) i. Discuss and take action on the recommendation from the Plan Commission to approve Alterra Design Homes proposal to construct a 4-unit Townhome on Lot 63 in Pheasant Ridge Run. ii. Discuss and take action on the recommendation from the Plan Commission to issue a conditional use permit to the Heights Community Garden Group to establish community garden at 409 State Street. g. PUBLIC UTILITIES COMMISSION (Marx) h. HISTORIC PRESERV ATION COMMITTEE (Martinez) i. VISIONARY ALLIANCE (Peterson) j. V ANGUARD COMMISSION (Marx) k. DANE IOWA WASTEWATER COMMISSION (Erickson) l. DISTRICT ONE EMS (Forseth) 11. ANNOUNCEMENTS 12. ADJOURNMENT 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 for format, must contact the Village Clerk at (608) 795-2100, 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: 7/09/2026 Angie Volkman VILLAGE BOARD MINUTES June 9, 2026 Members: Chair: Natalie Beil; Members: Dawn Forseth, Allison Lindorfer, Justin Martinez, Jim Marx, and Karen Peterson. Members Absent: Robert Westerlund Also Present: Curt Erickson (Village Administrator), Angie Volkman (Clerk/Treasurer), Chris Statz (Public Works Director), Ken MacMillan (Gandy Dancer Blue Gress Festival), Carol & Cindy Brenemann, Laina Gustafson, and Chester Preston. The meeting was called to order at 5:00pm by Village President, Natalie Beil. Motion by Martinez, second by Peterson to approve the agenda as posted. Motion carried unanimously. Motion by Marx, second by Martinez to approve the minutes dated May 12, 2026, Motion carried unanimously. Citizen Comment: None VILLAGE PRESIDENT’S REPORT. None VILLAGE STAFF REPORTS: VILLAGE ADMINISTRATOR’S REPORT. Erickson’s report was included in the meeting packet. He also noted that a Public Works employee needed medical attention. Public Works Director Report. Statz’s report was included in the meeting packet. Library Director Report. The Library Director report was included in the meeting packet. Clerk/Treasurer Report. The Clerk/Treasurer report was included in the meeting packet. Old Business (The following items may have action taken) None NEW BUSINESS (The following items may have action taken) a. Discuss and take action on the issuance of operator and liquor licenses: i. “Class B” Beer/” Class B” Liquor Combo Licenses: Iron Amethyst Inn; Justin & Jennifer Martinez, 21 S. State St. Jax’s Bar; Denny Jax, 18 W. Commercial St. Parkin Inn; Archie Parkin, 38 Crescent St. The Old Feed Mill; Daniel & Nancy Viste, 114 Cramer St. Wall Street Gallery & Bistro; Nancy Wirth, 14 Brodhead St. D’s Depot Tavern; Denise Van Horn, 8 American Legion St. Astaisora, LLC; Jennifer Martinez, 18 E. Hudson St. Motion by Marx, second by Lindorfer to approve “Class B” Beer Liquor Combo License for Iron Amethyst Inn, Jax’s Bar, Parkin Inn, The Old Feed Mill, Wall Street Gallery & Bistro, D’s Deport Tavern, and Astaisora LLC. Motion Carried. Justin Martinez abstained. Class A Beer/Class A Liquor Licenses: Carr Valley Cheese; Sidney Cook, 428 Wall St. Dollar General; Jennifer Gatlin, 515 Walter Rd. Mazo Market (Shell); Nishit & Shruti Patel, 206 W. Commercial St. Mazo Mart (Mobil); Basra Harminder, 10 W. Commercial St. Motion by Marx, second by Lindorfer to approve Class A Beer/Liquor License for Carr Valley Cheese, Dollar General, Mazo Market and Mazo Mart. Motion carried unanimously. Class B Beer/Class C Wine License Base Camp LLC; Mary Beth and Doug Schall, 18 Brodhead St. Iron Hop Taphouse; Jacob Brown, 10 Brodhead St. Motion by Peterson, second by Marx to approve Class B Beer/Class C Wine License for Base Camp LLC and Iron Hop Taphouse. Motion carried unanimously. b. Approve Alcohol Beverage License Application for “Class B: Liquor Class “B” Beer for Astaisora LLC at 18 E. Hudson St. from 6/10-6/30/2026. Motion by Marx, second by Lindorfer to approve Alcohol Beverage License Application for “Class B: Liquor Class “B” Beer for Astaisora LLC at 18 E. Hudson St. from 6/10-6/30/2026. Motion carried. Justin Martinez abstained. c. Approve Cigarette, Tobacco, and Electronic Vaping Device Retail License Application for Natural Remedies LLC, Dollar General, Mazo Market (Shell) and Mazo Mart Inc (Mobil). Motion by Martinez, second by Lindorfer to approve Cigarette, Tobacco, and Electronic Vaping Device Retail License Application for Natural Remedies LLC, Dollar General, Mazo Market (Shell) and Mazo Mart Inc (Mobil). Motion carried unanimously. d. Approve application for Temporary Class “B” / “Class B” Retailer’s License for Mazomanie Music Conservancy (MMC) for Lake Marion Summer Concert Series on 8/4/26, 8/11/26, 8/18/26 and 8/25/26 and any subsequent reschedule date as necessary. Motion by Martinez, second by Peterson to approve application for Temporary Class “B” / “Class B” Retailer’s License for Mazomanie Music Conservancy (MMC) for Lake Marion Summer Concert Series on 8/4/26, 8/11/26, 8/18/26 and 8/25/26 and any subsequent reschedule date as necessary. Motion carried unanimously. e. Approve application for Temporary Class “B” / “Class B” Retailer’s License for Mazomanie Music Conservancy (MMC) for “First Friday in Mazo” Concert Series on 7/3/26, 8/7/26, 9/4/26, 10/2/26, 11/6/26, 12/4/26. Motion by Martinez, second by Peterson to approve application for Temporary Class “B” / “Class B” Retailer’s License for Mazomanie Music Conservancy (MMC) for “First Friday in Mazo” Concert Series on 7/3/26, 8/7/26, 9/4/26, 10/2/26, 11/6/26, 12/4/26. Motion carried unanimously. f. Approve Operator’s Licenses. Motion by Lindorfer, second by Marx to approve the Operator License for names included in the packet. Motion carried unanimously. g. Approve Temporary Alcohol Beverage License for Mazomanie Home Talent for 6/13/26 (rain date from license approved for 5/17/26), and 7/2/2026. Motion by Marx, second by Martinez to Approve Temporary Alcohol Beverage License for Mazomanie Home Talent for 6/13/26 (rain date from license approved for 5/17/26), and 7/2/2026. Motion carried unanimously. h. Approve Temporary Alcohol Beverage License for the Mazomanie Fire Department on 7/24/26 to include a subsequent reschedule date as necessary for River Rumble 2.0. Motion carried Lindorfer, second by Marx to approve Temporary Alcohol Beverage License for the Mazomanie Fire Department on 7/24/26 to include a subsequent reschedule date as necessary for River Rumble 2.0. Motion carried unanimously. i. Approve Temporary Alcohol Beverage License and Street Closure Permit from E. Hudson Street to High Street on Brodhead Street for Gandy Dancer Bluegrass Festival for 8/15/26. Motion by Martinez, second by Lindorfer to Approve Temporary Alcohol Beverage License and Street Closure Permit from E. Hudson Street to High Street on Brodhead Street for Gandy Dancer Bluegrass Festival for 8/15/26. Motion carried unanimously. j. Discuss and take action on 4 th of July permits. i. Fireworks at Lions Park ii. Brodhead Street Closure from E. Hudson St to American Legion St. iii. Frontier Camp Reenactment to include an open fire at the Promenade and the discharge of replica firearms Approve fireworks and street use permit for 4th of July. This request is being made by Mazomanie Fireworks Forever LLC (MFOJFF). Motion by Martinez, second by Marx to approve permits for the 4 th of July. Motion carried unanimously. k. Review and Approve Compliance Maintenance Annual report (CMAR). Motion by Martinez, second by Peterson to approve Compliance Maintenance Annual Report. Motion carried unanimously. l. Discuss and take action on Resolution 2026-04, “A Resolution Increasing Cemetery Fees”. Current Fee: New Fee: Grave Plot: $650 $1300 Columbarium $900 $1500 Grave Locating/Marking $50 $100 Erickson reported that the Village's cemetery fees have not been reviewed or increased in several years and should be evaluated on a regular basis. He recommended increasing cemetery plot fees due to the time and resources required for ongoing cemetery maintenance. He noted that the plot fee is a one-time purchase fee and does not include ongoing maintenance fees. Responsibility for the maintenance and upkeep of individual graves with the Village. Board members requested information on the number of cemetery plots remaining. It was also suggested exploring the addition of a mausoleum wall or similar columbarium structure as a potential source of additional revenue to help offset maintenance costs. The current cemetery plot fee is $650, and an increase to $1,300 is being considered. The Village may also issue a Request for Proposals (RFP) to evaluate the cost of contracting cemetery maintenance services. Motion by Martinez, second by Lindorfer to re-evaluate the fees potentially by December of 2026 and approve Resolution 2026-04. Motion carried unanimously. m. Approve rezone petition DCPREZ-2026-12260-Premier Cooperative (C/O Matt Severson). The Village is extraterritorial. Motion by Marx, second by Martinez to approve rezone petition DCPREZ-2026-12260-Premier Cooperative (C/O Matt Severson). Motion carried unanimously. COMMITTEE REPORTS (The following items may have action taken) a. PERSONNEL COMMITTEE – (Forseth). Forseth noted nothing at this time for Personnel Committee but preparing for a meeting soon. b. PUBLIC WORKS & PROPERTY (Marx). Marx noted nothing at this time for Public Works & Property. c. PARKS & RECREATION COMMITTEE (Marx). Beil had included information in the packet. Erickson noted that we did have a kickoff on the CORP (Comprehensive Outdoor Rec Plan) and met in May. There will be a community survey that will be distributed shortly and public input sessions at the Community Building before the survey closes. Tentatively the CORP should be done by the end of December. d. PUBLIC PROTECTION & ORDINANCE COMMITTEE (Martinez). Martinez noted that “Blazo-Black Earth/Mazo Police” met today, 6/9, to review the contract with the upcoming absences of two deputies (one on leave and one not able to start until January). e. FINANCE COMMITTEE (Beil) i. Payment of Bills. Motion by Marx, second by Martinez to pay the bills. Motion carried unanimously. f. PLAN COMMISSION (Beil). Erickson reported that the Commission met on June 8 and conducted a site visit at the proposed community garden location, 409 State Street. The site visit was well attended by neighboring residents, and the Commission received positive feedback. Erickson stated there appeared to be positive general consensus regarding the proposed location, with a few modifications to be considered. No action was taken at the June 8 meeting. The proposed community garden, the four-plex development, and the Walter Crossing Townhomes are scheduled for consideration at the Commission's June 15 meeting. g. PUBLIC UTILITIES COMMISSION (Marx). i. Discuss and take action Resolution 2026-05, “A Resolution Providing Stepped Increases for Sewer Rates through January 2028.” Motion by Martinez, second by Peterson to approve Resolution 2026-05. Motion carried unanimously. h. HISTORIC PRESERV ATION COMMITTEE (Martinez). Martinez noted nothing at this time. i. VISIONARY ALLIANCE (Peterson). Peterson noted that the Visionary Alliance is developing a process for working with the group's working groups. j. V ANGUARD COMMISSION (Marx). Marx informed the board that he was appointed President of the Vanguard Commission. Marx also noted that the substation is under budget. i. Discuss and take action on an Equipment Use Agreement with Vanguard Electric. It was noted that Vanguard has a variety of equipment available that the Village could utilize. Motion by Martinez, second by Marx to approve the Equipment Use Agreement with Vanguard Electric. Motion carried unanimously. k. DANE IOWA WASTEWATER COMMISSION (Erickson). Erickson reported that he was appointed President of the Commission. Erickson also reported that Dane Iowa is submitting a permit application to the railroad for use of the railroad right-of-way for the waterline. The required paperwork was signed on June 9. Erickson explained that Dane Iowa conducts an annual wastewater cost reconciliation ("true-up") for the municipalities participating in its wastewater treatment facility. The reconciliation is completed in May or June by Town & Country Engineering, which performs the necessary calculations. The purpose of the true-up is to minimize any year-end balance owed by participating communities. Based on the current reconciliation, the Village is expected to receive approximately $53,000, compared to approximately $86,000 received last year. The reimbursement will be deposited into the Village's sewer cash fund. l. DISTRICT ONE EMS (Forseth). Forseth reported that she was unable to attend the district meeting on May 14 due to illness. During that meeting, she was elected Vice President. Forseth also reported that, according to Cam, all open positions have been filled. Erickson reported that following the most recent Village Board meeting and the District One meeting, which included a closed session, he was notified on Friday that District One had accepted an offer on the lot next to District One, with closing anticipated around July 13. Financial details were not yet available and are expected to be discussed at the District One meeting on June 18 at 7:30 p.m. Erickson further noted that District One was not informed of the potential long-term impacts to the Village, including the loss of future tax revenue. He stated that, at a previous meeting, the Village indicated it would be willing to contribute toward the purchase if the prior offer did not proceed. He also noted that the Village was not represented during the District One closed session when the offer was discussed. Announcements. Volkman noted that the Partisan Primary Election is scheduled for August 11. Absentee ballots for voters with calendar-year requests were required to be mailed by Tuesday, June 30, after receiving all necessary election materials from the County by June 29. She also noted that the ballot is lengthy and may be difficult to navigate, and voters will be encouraged to use the ExpressVote system. Erickson recognized and thanked all Village employees for their dedication and hard work. He acknowledged that staff have been working many additional hours to keep up with the Village's needs and complete essential projects. With numerous tasks requiring attention, the Village is prioritizing areas that have been neglected in the past. One example is installing wood chips around playground equipment to meet required safety surfacing standards, which had not been consistently maintained historically. Erickson noted that this is just one of many areas throughout the Village that are receiving much-needed attention and improvements. Motion by Martinez, second by Marx to adjourn. Motion carried unanimously. The meeting was adjourned at 5:38pm Angie Volkman, Clerk/Treasurer Village Administrator Report 07-14-2026 AGENDA ITEMS: Floodplain Ordinance Amendment The amended floodplain in April did not meet the CRS requirements specifying 2 feet above base elevation. The included ordinance has been corrected and approved by the DNR Floodplain Representative. Request for potential resident to exceed §158-21 Limitation on the number of dogs A potential buyer is seeking Village Board approval to exceed the maximum number (3) of dogs per household. The buyer has 5 dogs (Black lab, Chihuahua, Mini Dachshund, Terrier, Golden Retriever) 2025 Financial Audit Brent Nelson from Johnson Block will present the audit report during the meeting. Operator Licenses • 2 applicants for D’s Depot • 1 applicant for the Fire Department for River Rumble • 1 applicant for Gandy Dancers Wild West Days PA Request The Parks and Recreation Committee recommends the installation of a PA system at Lions Park to be utilized for Wild West Days. WWD Committee will purchase and maintain the equipment with no financial impact to the Village. 4-Unit Townhome Lot 63 The project was conditionally approved at the June 15th Plan Commission meeting. The conditions included an approved stormwater and erosion control plan, Architectural Control Committee approval, and an updated site plan to include utility connections and a landscaping plan. Community Garden Facility User Agreement The Plan Commission approved the property located at 409 State Street for a community garden. Included in the packet for the Village Board is the facility user agreement with conditions for the garden group to adhere to. ======================================== PLANNING: Walter Crossing Townhomes The 4-unit property received occupancy on Friday, July 3. New Home Construction • 721 Forest Edge Drive • 706 Reeve Road • 121 E Fourth Street • 805 Lichte Drive • Smart Homes has other parcels purchased to continue building in 2026. Housing Options A developer is interested in pursuing a tiny home development in the Village. Current Ordinances prohibit this type of development on a single lot, except for the issuance of a Planned Unit Development. According to Town & Country Engineering, the utility infrastructure for a tiny home village is costly. ======================================== STAFF: Employee Reviews Employee reviews have been drafted and will be conducted over the course of the next week, as schedules allow. ======================================== FIRE CONSOLIDATION: The Village has received a draft Intergovernmental Agreement from Axley. A Fire Consolidation Committee meeting will be scheduled later this month. ======================================== DCSO CONTRACT/COVERAGE: Dane County informed the Village Squad 85 will be replaced in 2027. As of July 10 th, the Village will only have 1 assigned contract deputy due to the second deputy out on leave. ======================================== FEMA FUNDING Mazomanie is one of three Dane County municipalities that reported significant damage from the April 14 th storm event, and we are eligible for financial assistance. Staff will review the eligible items and fulfill the necessary requirements by the end of the month. ======================================== DANE IOWA SEWAGE SPILL On Friday evening, June 26, the Village received a report of a potential sewer break. The DIWWTF was notified and responded to investigate the issue. Staff located a failure in the force main near Well #3. Further investigation determined that the force main had deteriorated and cracked near the connection where Mazomanie's wastewater discharges into the system. The spill occurred when the Lions Park lift station cycled on, causing the 14-inch force main to exceed its capacity at the damaged section. Repairs were completed by approximately 2:30 a.m. on Sunday, June 28, with the replacement of the damaged section of pipe. During the repair process, several septic hauling trucks were used to transport wastewater and maintain lower levels at the Black Earth and Mazomanie lift stations, helping to minimize additional discharge. ======================================== MEETINGS/EVENTS: • Historic Preservation Commission 7/6 • Parks and Recreation Committee 7/9 • Personnel Committee 7/13 • Village Board Meeting 7/14 • Night Market 7/16 • Plan Commission 7/20 (if necessary) • Dylan Handel 1-year anniversary 7/21 • River Rumble 2.0 7/24 • Fire Consolidation Committee: TBD • In-Person Absentee Voting 7/28 • Mazo Live 8/1 Public Works Director Report 7-14-2026 Parks • The fourth of July celebrations were a success! We worked hard to make sure the parks were in tip top shape for everything. We will, however have to reevaluate our plan with Garbage going forward for events like this. We had a few issues with everything being over full of garbage on cleanup day. • We had a few issues with the pool’s chemical balance in the last month, which unfortunately coincided with a health inspector visit. The inspector red-tagged the pool until the problems were resolved. We found a plugged chlorine injector and now have the chemicals under control. We also corrected the iron staining from initial startup this spring. The pool is now clear, blue, and looking great. Lake Marion/Bluff Park • Solitude Lake and Pond Management has completed its second treatment of Lake Marion, and the weed growth is showing signs of improvement. Fishing activity has been high recently, with largemouth bass biting well and averaging 12 to 15 inches. We have noticed some people taking fish home in pails, so we are considering posting the lake as catch-and- release only. • Updated signage at the Bluff Park kiosks has been installed to meet the Bluff Park grant requirements. We just need to take the time to install the boot brushes we purchased to satisfy the Bluff Park grant. Water Utility • Crescent St- Meise Construction is looking at a possible August start date on Crescent St. Sub- contractors are having a hard time on other jobs, thus backing up the schedule. MG&E is working on gas main installation and will be wrapping that up in the next couple of weeks. • Reservoir 1 has been rover inspected and We have sent the report to the DNR for approval. • On June 26th, Dane-Iowa had a sewer force main break near Well 3. The spill occurred on the ETC side of the railroad tracks, about 100 yards from the well. To prevent any complications, the well was shut down and locked out of the system. This was not a major issue because CTW Wells was already scheduled to pull the well on June 29th, and two safe samples will be required before the well can be put back online, regardless of the sewer spill. • CTW Wells has pulled Well 3 and started the inspection and treatment process. The well showed signs of iron bacteria, which CTW said is not unusual but was somewhat surprising. It is not a major issue, but it will require additional cleaning. The well was very dirty, and the suction screen at the bottom was heavily plugged. Tom with CTW said the well may never have been fully cleaned; it may have only been pulled, serviced, and put back in. Street Maintenance • Chip sealing is complete for the summer. The process went smoothly overall, with only a few weather-related delays, and I am very pleased with the final result. DESC MAKE MODEL YEAR PUR YEAR REPL SCHED REPL YEAR REPL COST NOTE PATROL TRUCK FORD L8000 1997 1997 15 2012 WILL GO TO AUCTION SMALL DUMP TRUCK FORD F350 DB 2012 2012 10 2022 $130,000 REPLACE WITH F550 WITH TOOlBOXES AND DUMP BODY PATROL TRUCK INTERNATIONAL IHC 2009 2009 15 2024 $270,000 PRICE MAY BE AFFECTED BY MODEL YEAR AVAILABILITY BRUSH MOWER BOBCAT ROTARY CUTTER 72" 2015 2015 10 2025 $10,000 MOWER JOHN DEERE 1585 2018 2018 8 2026 $59,534 URGENT NEED OF REPLACEMENT $469,534 PATROL TRUCK INTERNATIONAL IHC 2009 2009 15 2027 $270,000 SEE PAST DUE CATEGORY MOWER JOHN DEERE 1585 2018 2018 8 2027 $59,534 SEE PAST DUE CATEGORY EQUIPMENT TRL TRAILMASTER 6K 1993 2012 15 2027 $10,000 SEND TO AUCTION? UTILITY TRUCK FORD F350 UB 2017 2017 10 2027 $90,000 UTV KUBOTA RTV500 2019 2019 8 2027 $15,000 $444,534 SMALL DUMP TRUCK FORD F350 DB 2012 2012 10 2028 $130,000 SEE PAST DUE CATEGORY JETTER TRUCK FORD F800 1991 2013 15 2028 $350,000 $480,000 BRUSH MOWER BOBCAT ROTARY CUTTER 72" 2015 2015 10 2038 $10,000 SEE PAST DUE CATEGORY SKIDSTEER JOHN DEERE 318G 2019 2019 10 2038 $50,000 $60,000 COMPRESSOR INGERSOL RAND P185WJD 2000 2000 30 2030 $40,000 SHARE COST WITH BLACK EARTH AND VANGUARD? STREET SWEEPER ELGIN PELICAN P 2000 2000 30 2030 $160,000 $200,000 SMALL DUMP TRUCK FORD F350 DB RED 2021 2021 10 2031 $100,000 REPLACE WITH F550 MOWER TORO GROUND MASTER 1200 2023 2023 8 2031 $35,000 $135,000 COMPACT TRACTOR KUBOTA MX6000HSTC 2023 2023 10 2033 $50,000 MOWER KUBOTA RCK54P-781Z 2025 2025 8 2033 $12,000 Chevy 1500 CHEVY 1500 2025 2025 8 2033 $60,000 DROP SALTER BOSS MFG DPS21250 2025 2026 8 2033 $5,000 SNOW BLOWER TORO 38755 2025 2026 8 2033 $1,000 SNOW BLOWER TORO 38755 2025 2026 8 2033 $1,000 $129,000 BACKHOE JOHN DEERE 320P 2024 2025 10 2034 $140,000 $140,000 UTV 2027 2027 8 2035 $15,000 72" MOWER (JD) 2027 2027 8 2035 $70,000 LEAF COLLECTOR ODB LCT650 2015 2015 20 2035 $60,000 $145,000 PATROL TRUCK INTERNATIONAL HV507 2021 2021 15 2036 $270,000 $270,000 DIAMOND GROOMER JOHN DEERE 1200 2014 2022 15 2037 $24,000 UTILITY TRUCK 2027 2027 10 2037 $100,000 $124,000 Equipment up for Discussion AIR POWERED TAMPER PLATE COMPACTOR VALVE TURNING EQUIPMENT VEHICLE HOIST WIRE FEED WELDER POSSIBLY SHARED COST WITH VILLAGE OF BLACK EARTH? COST COULD BE ALMOST CUT IN HALF? FLEET REPLACEMENT SCHEDULE PAST DUE TOTAL 2027 TOTAL 2028 TOTAL 2035 TOTAL 2036 TOTAL 2037 TOTAL 2029 TOTAL 2030 TOTAL 2031 TOTAL 2033 TOTAL 2034 TOTAL Clerk/Treasurer Report July Board Meeting WMCA (Wisconsin Municipal Clerks Association) • Conference: Aug 18-21 (Green Bay) • Participated in Clerk Meet-Up Webinar covering: Partisan Primary Best Practices Payroll & Employee Benefits • Processed payroll on June 5 and June 19. • Filed Deferred Compensation contributions. • Submitted monthly WRS remittance to ETF. • Submitted monthly ICI reporting to ETF. • Added seasonal pool staff to ADP. • Continued coordination with ADP regarding employee and payroll updates. Pool Operations • Maintained ongoing communication with the Pool Director regarding seasonal operations. Dog License • Issued 77 dog licenses as of July 8. Liquor, Cigarette, and Operator Licensing • Received and reviewed Class A and Class B liquor license applications. • Received and reviewed cigarette license applications. • Contacted 2025 Operator License applicants regarding application submission deadlines for the June Board Meeting. • Conducted and printed background checks through the Wisconsin Department of Justice. Permits • Continuous emails regarding downtown businesses with ordinance information and permit application materials. U.S. Census Bureau Reporting • Submitted June permit reports. Employee Trust Funds (ETF) • Navigating with the My Insurance Benefits portal. 2025 Audit Preparation • Reviewed the draft Vision Insurance • Emailed Village staff required documentation • Employee Coverage: $6.27/month • Family Coverage: $15.61/month League Mutual Insurance Renewal Application (July 1, 2026 – June 30, 2027) • Received draft renewal • Reviewed for 7/1 effective date Insurance Claim • Submitted and initiated a worker’s comp insurance claim related to broken pipes. Wisconsin Department of Revenue Reporting: • SL-305 Maintenance of Effort Report (Due July 1, 2026) • AT-827 Municipal Retail License Report (Due July 15, 2026) 2025-2026 League of WI Municipality Safety Grant • Submitted, due date 6/25/26 2026-2027 Liquor Licenses • Created and distributed Liquor Licenses • Created and distributed Cigarette Licenses • Created and distributed Operator Licenses 2026 Election Preparation-Partisan Primary • Emailed notices to Times-Tribune • Sent out 73 absentee ballots • Emailed 2 absentee ballots (Military) Upcoming Elections • Partisan Primary: August 11, 2026 • General Election: November 3, 2026 Key Election Deadlines • July 14: o Last day for voters to establish residency for the Partisan Primary. o Publish Type E Notice of Absentee Voting Instructions. • July 23: Begin issuing Certificates of Registration (EL-131/EL-133) to eligible late registrants. • July 28: First day for in-person absentee voting at the Clerk's Office. • Aug 1: First day for conducting voting equipment public test (8/6 scheduled for V of Mazomanie) • Aug 7: o 12:00pm deadline to register as a write-in candidate for the Partisan Primary o 5:00pm calendar year absentee request deadline o 5:00pm deadline for elector to register to vote in-person for the Partisan Primary Ongoing Election Activities • Monitor election email communications. • Prepare election-day staffing schedules. • Publish and post required election notices. Routine Administrative Activities • Continuous training and emails with Caselle Connect (Utility Billing Program/AP/GL) • Continuous clean up in Caselle with the conversation of Johnson Block-CS Accounting • Assisted residents at the front counter. • Answered phone inquiries. • Processed title searches. • Processed final reads • Retrieved mail daily from the Post Office. • Coordinated and scheduled shelter rentals. Meeting Minutes Prepared • Village Board • Plan Commission • Zoning Board of Appeals July Meetings & Events Date Meeting/Event July 6 Historic Preservation Commission July 9 Parks & Rec Committee July 14 Village Board Meeting July 20 Plan Commission 7/7/2026 Vanguard Report – Mazomanie Activities Crescent Street Project The crew will be working on the Crescent Street project as needed to install the required conduit and wiring for the upcoming improvements. Metering Issues We are continuing to work with the Village crew and Core & Main, our meter supplier, to resolve several residential meter-reading issues. We are hopeful these will be resolved soon. We also reprogrammed several large-power meters (Plastic Ingenuity, Cardinal Glass, etc.) to improve consistency in monthly reads. These meters will now store their read data directly on the 15th of each month, making drive-by collection more reliable. Transformer Failure – July 5 Around noon on Sunday, July 5, Plastic Ingenuity notified us that two of their seven services were down. After investigation, we found three blown fuses in the switchgear feeding those services and traced the issue to a failed transformer. Typically, a crane is required to move a transformer of this size (14,000 lbs). Being a Sunday on Fourth of July weekend, crane services were unavailable until Monday. P.I. wanted to be operational by Monday morning, so with some creative coordination, two telehandlers from Ideal Builders were used to remove the failed transformer and move a spare unit from our yard on Wick Drive to the site. Power was restored around 8:30 PM Sunday evening, allowing P.I. to resume normal production Monday morning. Substation Construction – Wick Drive The Wick Drive Substation project is nearing completion. Our work is essentially finished from an energization standpoint. ATC needs to perform testing that requires taking one of their lines out of service. They are waiting for another project line to be re-energized so they do not have two lines down simultaneously. ATC’s test date is scheduled for August 6, and AC Engineering plans to perform their testing the same day. General cleanup and loose-end work will continue. Service Upgrades • 410 Eldred Street – overhead to underground conversion • 318 Cramer Street – overhead to underground conversion Kurt Meier – Superintendent Vanguard Electric VILLAGE OF MAZOMANIE ORDINANCE 2026-08 AMENDING CHAPTER 400 OF THE VILLAGE OF MAZOMANIE CODE OF ORDINANCES TO ADOPT MODIFCATIONS RELATED TO NONCONFORMING STRUCTURES WHEREAS, Village Staff recommend amending Section 400-18 (D) of the Village of Mazomanie Code of Ordinances pertaining to modifications and repairs to nonconforming structures; and WHEREAS, the Village Board of the Village of Mazomanie finds that the recommended amendments to be in public interest. NOW THEREFORE, the Village Board of the Village of Mazomanie, Dane County, Wisconsin do hereby ordain as follows: Section 1. Subsection 400-18 (D) of the Village of Mazomanie Code of Ordinances is hereby amended as set forth in Exhibit A, attached hereto and incorporated herein by reference. Section 2. All other provisions of the Village of Mazomanie Code of Ordinances not specifically amended by this ordinance shall remain in full DNR force and effect. Section 3 This ordinance shall take effect upon passage and publication as provided by law. The above foregoing ordinance was duly adopted at a meeting of the Village Board on the 14th day of July 2026. BY ORDER OF THE VILLAGE BOARD VILLAGE OF MAZOMANIE: By: __________________________ Natalie Beil, Village President ATTEST: By: __________________________ Angie V olkman, Clerk/Treasurer VOTE: ______ YES ______ NO Village of Mazomanie, WI Downloaded from https://ecode360.com/MA2209 on 2026-05-05 Chapter 400 FLOODPLAIN ZONING ARTICLE I General Provisions § 400-1. Statutory authorization. § 400-2. Finding of fact. § 400-3. Statement of purpose. § 400-4. Title. § 400-5. General provisions. ARTICLE II Standards Applicable to All Floodplain Districts ARTICLE VI Nonconforming Uses § 400-18. General. § 400-19. Floodway District. § 400-20. Floodfringe District. ARTICLE VII Administration § 400-21. Administration by existing officials. § 400-6. General standards. § 400-22. Zoning Administrator. § 400-7. Hydraulic and hydrologic § 400-23. Zoning agency. analyses. § 400-24. Board of Appeals. § 400-8. Watercourse alterations. § 400-25. To review appeals of permit § 400-9. Chapter 30, 31, Wis. Stats., denials. development. § 400-26. Floodproofing standards. § 400-27. Public information. ARTICLE III Floodway District (FW) ARTICLE VIII § 400-10. Applicability. Amendments § 400-11. Permitted uses. § 400-28. Amendment required. § 400-12. Standards for development in § 400-29. General. the floodway. § 400-30. Procedures. § 400-13. Prohibited uses. ARTICLE IX ARTICLE IV Enforcement Floodfringe District (FF) § 400-31. Violations and penalties. § 400-14. Applicability. § 400-15. Permitted uses. ARTICLE X § 400-16. Standards for development in Terminology the floodfringe. § 400-32. Definitions. ARTICLE V Other Floodplain Districts § 400-17. General Floodplain District (GFP). Village of Mazomanie, WI Downloaded from https://ecode360.com/MA2209 on 2026-05-05 MAZOMANIE CODE [HISTORY: Adopted by the Village Board of the Village of Mazomanie 3-18-2025 by Ord. No. 2025-1.1 Amendments noted where applicable.] 1. Editor's Note: This ordinance also superseded former Ch. 400, Floodplain Zoning, adopted 1-13-2009 by Ord. No. 2009-3, as amended. Village of Mazomanie, WI Downloaded from https://ecode360.com/MA2209 on 2026-05-05 § 400-1 FLOODPLAIN ZONING § 400-5 ARTICLE I General Provisions § 400-1. Statutory authorization. This chapter is adopted pursuant to the authorization in §§ 61.35 and 62.23, for villages and cities; and the requirements in § 87.30, Wis. Stats. § 400-2. Finding of fact. Uncontrolled development and use of the floodplains and rivers of this municipality would impair the public health, safety, convenience, general welfare, and tax base. § 400-3. Statement of purpose. This chapter is intended to regulate floodplain development to: A. Protect life, health and property; B. Minimize expenditures of public funds for flood control projects; C. Minimize rescue and relief efforts undertaken at the expense of the taxpayers; D. Minimize business interruptions and other economic disruptions; E. Minimize damage to public facilities in the floodplain; F. Minimize the occurrence of future flood blight areas in the floodplain; G. Discourage the victimization of unwary land and homebuyers; H. Prevent increases in flood heights that could increase flood damage and result in conflicts between property owners; and I. Discourage development in a floodplain if there is any practicable alternative to locate the activity, use or structure outside of the floodplain. § 400-4. Title. This chapter shall be known as the Floodplain Zoning Ordinance for the Village of Mazomanie, Wisconsin. § 400-5. General provisions. A. Areas to be regulated. This chapter regulates all areas of special flood hazard identified as zones A, AO, AH, A1-30, AE on the Flood Insurance Rate Map. Additional areas identified on maps approved by the Department of Natural Resources (DNR) and local community may also be regulated under the provisions of this chapter, where applicable. B. Official maps and revisions. Special flood hazard areas (SFHA) are designated as zones A, A1 -30, AE, AH, AO, on the Flood Insurance Rate Maps (FIRMs) based on flood hazard analyses summarized in the Flood Insurance Study (FIS) listed in Subsection B(1) below. Additional flood hazard areas subject to regulation under this chapter are identified on maps based on studies approved by the DNR and listed in Subsection B(2) below. These maps and revisions are on file in the office of the Zoning Coordinator in Village Municipal Office Building, Mazomanie, WI. Village of Mazomanie, WI § 400-5 MAZOMANIE CODE § 400-5 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 (1) Official maps: Based on the Flood Insurance Study (FIS): (a) Flood Insurance Rate Map (FIRM), panel numbers 55025C0162H, 55025C0166H, and 55025C0167H, dated 6-16-2016. (b) Flood Insurance Study (FIS) for Dane County dated 4-9-2025. Approved by: The DNR and FEMA (2) Official maps: Based on other studies. Any maps referenced in this section must be approved by the DNR and be more restrictive than those based on the FIS at the site of the proposed development. (The following are examples of other types of maps you may need to adopt.) (a) One-hundred-year Dam Failure Floodplain Map, dated (fill in map date), prepared by (fill in contractor) approved by the DNR. (b) Letter of map revision (case number and date). C. Establishment of floodplain zoning districts. The flood hazard areas regulated by this chapter are divided into districts as follows: (1) The Floodway District (FW), is the channel of a river or stream and those portions of the floodplain adjoining the channel required to carry the regional floodwaters, within AE Zones as shown on the FIRM, or within A Zones shown on the FIRM when determined according to § 400-17E. (2) The Floodfringe District (FF) is that portion of a riverine special flood hazard area outside the floodway within AE Zones on the FIRM, or, when floodway limits have been determined according to § 400-17E, within A Zones shown on the FIRM. (3) The General Floodplain District (GFP) is those riverine areas that may be covered by floodwater during the regional flood in which a floodway boundary has not been delineated on the FIRM and also includes shallow flooding areas identified as AH and AO Zones on the FIRM. D. Locating floodplain boundaries. Discrepancies between the exterior boundaries of Zones A1-30, AE, AH, or A on the Official Floodplain Zoning Map and actual field conditions may be resolved using the criteria in Subsection D(1) or (2) below. If a significant difference exists, the map shall be amended according to Article VIII, Amendments. The Zoning Administrator can rely on a boundary derived from a profile elevation to grant or deny a land use permit, whether or not a map amendment is required. The Zoning Administrator shall be responsible for documenting actual pre -development field conditions and the basis upon which the district boundary was determined. Disputes between the Zoning Administrator and an applicant over the district boundary line shall be settled according to § 400-24C and the criteria in Subsection D(1) or (2) below. Where the flood profiles are based on established base flood elevations from a FIRM, FEMA must approve any map amendment or revision pursuant to Article VIII, Amendments. (1) If flood profiles exist, the map scale and the profile elevations shall determine the district boundary. The regional or base flood elevations shall govern if there are any discrepancies. (2) Where flood profiles do not exist for projects, including any boundary of Zone A, or AO, the location of the boundary shall be determined by the map scale. E. Removal of lands from floodplain. Downloaded from https://ecode360.com/MA2209 on 2026-05-05 Village of Mazomanie, WI § 400-5 FLOODPLAIN ZONING § 400-5 (1) Compliance with the provisions of this chapter shall not be grounds for removing land from the floodplain unless it is filled at least two feet above the regional or base flood elevation, the fill is contiguous to land outside the floodplain, and the map is amended pursuant to Article VIII, Amendments. (2) The delineation of any of the Floodplain Districts may be revised by the community where natural or man -made changes have occurred and/or where more detailed studies have been conducted. However, prior to any such change, approval must be obtained from the Wisconsin Department of Natural Resources and Federal Emergency Management Agency. A completed letter of map revision is a record of this approval. The floodplain administrator shall not sign a community acknowledgement form unless all criteria set forth in the following subsections are met: (a) The land and/or land around the structure must be filled at least two feet above the regional or base flood elevation; (b) The fill must be contiguous to land outside the floodplain; Applicant shall obtain floodplain development permit before applying for a LOMR or LOMR-F; (3) Removal of lands from the floodplain may also occur by operation of § 87.30(1)(e), Wis. Stats., if a property owner has obtained a letter of map amendment from the Federal Emergency Management Agency under 44 CFR 70. F. Compliance. (1) No structure or use within areas regulated by this chapter shall hereafter be located, erected, constructed, reconstructed, repaired, extended, converted, enlarged, or altered without full compliance with the terms of these regulations and all other applicable regulations that apply to uses within the jurisdiction of these regulations. (2) Failure to obtain a floodplain development permit shall be a violation of these regulations and shall be punishable in accordance with Article IX. (3) Floodplain development permits issued on the basis of plans and applications approved by the Floodplain Administrator authorize only the use, and arrangement, set forth in such approved plans and applications, or amendments thereto if approved by the Floodplain Administrator. Use, arrangement, or construction contrary to that authorized shall be deemed a violation of these regulations and punishable in accordance with Article IX. G. Municipalities and state agencies regulated. Unless specifically exempted by law, all cities, villages, towns, and counties are required to comply with this chapter and obtain all necessary permits. State agencies are required to comply if § 13.48(13), Wis. Stats., applies. The construction, reconstruction, maintenance and repair of state highways and bridges by the Wisconsin Department of Transportation is exempt when § 30.2022, Wis. Stats., applies. Although exempt from a local zoning permit and permit fees, DOT must provide sufficient project documentation and analysis to ensure that the community is in compliance with federal, state, and local floodplain standards. If a local transportation project is located within a Zone A floodplain and is not a WisDOT project under § 30.2022, Wis. Stats., then the road project design documents (including appropriate detailed plans and profiles) may be sufficient to meet the requirements for issuance of a local floodplain permit if the following apply: The applicant provides documentation to the Floodplain Administrator that the proposed project is a culvert replacement or bridge replacement under 20' span at the same location, the project is exempt from a DNR permit under § 30.123(6)(d), Wis. Stats., the capacity is not Village of Mazomanie, WI § 400-5 MAZOMANIE CODE § 400-5 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 decreased, the top road grade is not raised, and no floodway data is available from a federal, state, or other source. If floodway data is available in the impacted area from a federal, state, or other source that existing data must be utilized by the applicant in the analysis of the project site. H. Abrogation and greater restrictions. (1) This chapter supersedes all the provisions of any municipal zoning ordinance enacted under § 61.35, Wis. Stats., for villages; or § 87.30, Wis. Stats., which relate to floodplains. A more restrictive ordinance shall continue in full force and effect to the extent of the greater restrictions, but not otherwise. (2) This chapter is not intended to repeal, abrogate, or impair any existing deed restrictions, covenants, or easements. If this chapter imposes greater restrictions, the provisions of this chapter shall prevail. I. Interpretation. In their interpretation and application, the provisions of this chapter are the minimum requirements liberally construed in favor of the governing body and are not a limitation on or repeal of any other powers granted by the Wisconsin Statutes. If a provision of this chapter, required by Ch. NR 116, Wis. Adm. Code, is unclear, the provision shall be interpreted in light of the standards in effect on the date of the adoption of this chapter or in effect on the date of the most recent text amendment to this chapter. J. Warning and disclaimer of liability. The flood protection standards in this chapter are based on engineering experience and research. Larger floods may occur, or the flood height may be increased by man-made or natural causes. This chapter does not imply or guarantee that non- floodplain areas or permitted floodplain uses will be free from flooding and flood damages. This chapter does not create liability on the part of, or a cause of action against, the municipality or any officer or employee thereof for any flood damage that may result from reliance on this chapter. K. Severability. Should any portion of this chapter be declared unconstitutional or invalid by a court of competent jurisdiction, the remainder of this chapter shall not be affected. L. Annexed areas for cities and villages. The Dane County floodplain zoning provisions in effect on the date of annexation shall remain in effect and shall be enforced by the municipality for all annexed areas until the municipality adopts and enforces an ordinance which meets the requirements of Ch. NR 116, Wis. Adm. Code and 44 CFR 59 through 72, National Flood Insurance Program (NFIP). These annexed lands are described on the municipality's official zoning map. County floodplain zoning provisions are incorporated by reference for the purpose of administering this section and are on file in the office of the municipal Zoning Administrator. All plats or maps of annexation shall show the regional flood elevation and the floodway location. Village of Mazomanie, WI § 400-6 FLOODPLAIN ZONING § 400-8 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 ARTICLE II Standards Applicable to All Floodplain Districts § 400-6. General standards. The community shall review all permit applications to determine whether proposed building sites will be reasonably safe from flooding and assure that all necessary permits have been received from those governmental agencies whose approval is required by federal or state law. A. If a proposed building site is in a flood-prone area, all new construction and substantial improvements shall: (1) Be designed and anchored to prevent flotation, collapse, or lateral movement of the structure resulting from hydrodynamic and hydrostatic loads, including the effects of buoyancy; (2) Be constructed with flood-resistant materials; (3) Be constructed by methods and practices that minimize flood damages; and (4) Mechanical and utility equipment must be elevated to or above the flood protection elevation. B. If a subdivision or other proposed new development is in a flood-prone area, the community shall assure that: (1) Such proposed subdivision or other proposed new development is consistent with the need to minimize flood damage within the flood-prone area; (2) Public utilities and facilities such as sewer, gas, electrical, and water systems are located and constructed to minimize or eliminate flood damage; and (3) Adequate drainage is provided to reduce exposure to flood hazards. All subdivision proposals (including manufactured home parks) shall include regional flood elevation and floodway data for any development that meets the subdivision definition of this chapter and all other requirements in § 400-22B. C. Public or private campgrounds are not allowed in the floodplain. § 400-7. Hydraulic and hydrologic analyses. A. No floodplain development shall: (1) Obstruct flow, defined as development which blocks the conveyance of floodwaters by itself or with other development, causing any increase in the regional flood height; or (2) Cause any increase in the regional flood height due to floodplain storage area lost. B. The Zoning Administrator shall deny permits if it is determined the proposed development will obstruct flow or cause any increase in the regional flood height, based on the officially adopted FIRM or other adopted map, unless the provisions of Article VIII, Amendments, are met. § 400-8. Watercourse alterations. A. No land use permit to alter or relocate a watercourse in a mapped floodplain shall be issued until the local official has notified in writing all adjacent municipalities, the Department and FEMA regional Village of Mazomanie, WI § 400-8 MAZOMANIE CODE § 400-9 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 offices, and required the applicant to secure all necessary state and federal permits. The standards of § 400-7 must be met and the flood-carrying capacity of any altered or relocated watercourse shall be maintained. B. As soon as is practicable, but not later than six months after the date of the watercourse alteration or relocation and pursuant to Article VIII, Amendments, the community shall apply for a letter of map revision (LOMR) from FEMA. Any such alterations must be reviewed and approved by FEMA and the DNR through the LOMC process. § 400-9. Chapter 30, 31, Wis. Stats., development. Development which requires a permit from the Department, under Chs. 30 and 31, Wis. Stats., such as docks, piers, wharves, bridges, culverts, dams, and navigational aids, may be allowed if the necessary permits are obtained and amendments to the Floodplain Zoning Ordinance are made according to Article VIII, Amendments. Village of Mazomanie, WI § 400-10 FLOODPLAIN ZONING § 400-12 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 ARTICLE III Floodway District (FW) § 400-10. Applicability. This section applies to all floodway areas on the floodplain zoning maps and those identified pursuant to § 400-17E. § 400-11. Permitted uses. The following open space uses are allowed in the Floodway District and the floodway areas of the General Floodplain District, if: they are not prohibited by any other ordinance; they meet the standards in §§ 400-12 and 400-13; and all permits or certificates have been issued according to § 400-22. A. Agricultural uses, such as: farming, outdoor plant nurseries, horticulture, viticulture, and wild crop harvesting. B. Nonstructural industrial and commercial uses, such as loading areas, parking areas and airport landing strips. C. Nonstructural recreational uses, such as golf courses, tennis courts, archery ranges, picnic grounds, boat ramps, swimming areas, parks, wildlife and nature preserves, game farms, fish hatcheries, shooting, trap, and skeet activities, hunting and fishing areas and hiking and horseback riding trails, subject to the fill limitations of § 400-12D. D. Uses or structures accessory to open space uses or classified as historic structures that comply with §§ 400-12 and 400-13. E. Extraction of sand, gravel or other materials that comply with § 400-12D. F. Functionally water-dependent uses, such as docks, piers or wharves, dams, flowage areas, culverts, navigational aids and river crossings of transmission lines, and pipelines that comply with Chs. 30 and 31, Wis. Stats. G. Public utilities, streets and bridges that comply with § 400-12C. H. Portable latrines that are removed prior to flooding and systems associated with recreational areas and Department-approved campgrounds that meet the applicable provisions of local ordinances and Ch. SPS 383, Wis. Adm. Code. I. Public or private wells used to obtain potable water for recreational areas that meet the requirements of local ordinances and Chs. NR 811 and NR 812, Wis. Adm. Code. J. Wastewater treatment ponds or facilities permitted under § NR 110.15(3)(b), Wis. Adm. Code. K. Sanitary sewer or water supply lines to service existing or proposed development located outside the floodway that complies with the regulations for the floodplain area occupied. § 400-12. Standards for development in the floodway. A. General. (1) Any development in the floodway shall comply with Article II and have a low flood damage potential. Village of Mazomanie, WI § 400-12 MAZOMANIE CODE § 400-12 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 (2) Applicants shall provide an analysis calculating the effects of this proposal on the regional flood height to determine the effects of the proposal according to §§ 400-7 and 400- 22B(3). The analysis must be completed by a registered professional engineer in the state of Wisconsin. (3) Any encroachment in the regulatory floodway is prohibited unless the data submitted for Subsection A(2) above demonstrates that the encroachment will cause no increase in flood elevations in flood events up to the base flood at any location or removes the encroached area from the regulatory floodway as provided in § 400-5E. B. Structures. Structures accessory to permanent open space uses, including utility and sanitary facilities, or functionally dependent on a waterfront location may be allowed by permit if the structures comply with the following criteria: (1) Not designed for human habitation, does not have a high flood damage potential and is constructed to minimize flood damage; (2) Shall either have the lowest floor elevated to or above the flood protection elevation or shall meet all the following standards: (a) Have the lowest floor elevated to or above the regional flood elevation and be dry floodproofed so that the structure is watertight with walls substantially impermeable to the passage of water and completely dry to the flood protection elevation without human intervention during flooding; (b) Have structural components capable of meeting all provisions of § 400-12B(7) and; (c) Be certified by a registered professional engineer or architect, through the use of a Federal Emergency Management Agency Floodproofing Certificate, that the design and methods of construction are in accordance with § 400-12B(7). (3) Must be anchored to resist flotation, collapse, and lateral movement; (4) Mechanical and utility equipment must be elevated to or above the flood protection elevation; and (5) Must not obstruct flow of floodwaters or cause any increase in flood levels during the occurrence of the regional flood. (6) For a structure designed to allow the automatic entry of floodwaters below the Regional Flood Elevation, the applicant shall submit a plan that meets § 400-12B(1) through (3) and meets or exceeds the following standards: (a) The lowest floor must be elevated to or above the regional flood elevation; (b) A minimum of two openings having a total net area of not less than one square inch for every square foot of enclosed area subject to flooding; (c) The bottom of all openings shall be no higher than one foot above the lowest adjacent grade; openings may be equipped with screens, louvers, valves, or other coverings or devices provided that they permit the automatic entry and exit of floodwaters, otherwise must remain open; (d) The use must be limited to parking, building access or limited storage. Village of Mazomanie, WI § 400-12 FLOODPLAIN ZONING § 400-13 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 (7) Certification: Whenever floodproofing measures are required, a registered professional engineer or architect shall certify that the following floodproofing measures will be utilized, where appropriate, and are adequate to withstand the flood depths, pressures, velocities, impact and uplift forces and other factors associated with the regional flood: (a) Reinforcement of floors and walls to resist rupture, collapse, or lateral movement caused by water pressures or debris buildup; (b) Construction of wells, water supply systems and waste treatment systems so as to prevent the entrance of floodwaters in such systems and must be in accordance with provisions in § 400-13D and E; (c) Subsurface drainage systems to relieve external pressures on foundation walls and basement floors; (d) Cutoff valves on sewer lines or the elimination of gravity flow basement drains; and (e) Placement of utilities to or above the flood protection elevation. C. Public utilities, streets and bridges. Public utilities, streets and bridges may be allowed by permit, if: (1) Adequate floodproofing measures are provided to the flood protection elevation; and (2) Construction meets the development standards of § 400-7. D. Fills or deposition of materials. Fills or deposition of materials may be allowed by permit, if: (1) The requirements of § 400-7 are met; (2) No material is deposited in navigable waters unless a permit is issued by the Department pursuant to Ch. 30, Wis. Stats., and a permit pursuant to § 404 of the Federal Water Pollution Control Act, Amendments of 1972, 33 U.S.C. § 1344 has been issued, if applicable, and all other requirements have been met; (3) The fill or other materials will be protected against erosion by riprap, vegetative cover, sheet piling or bulkheading; and (4) The fill is not classified as a solid or hazardous material. § 400-13. Prohibited uses. All uses not listed as permitted uses in § 400-11 are prohibited, including the following uses: A. Habitable structures, structures with high flood damage potential, or those not associated with permanent open-space uses; B. Storing materials that are buoyant, flammable, explosive, injurious to property, water quality, or human, animal, plant, fish or other aquatic life; C. Uses not in harmony with or detrimental to uses permitted in the adjoining districts; D. Any private or public sewage systems, except portable latrines that are removed prior to flooding and systems associated with recreational areas and Department -approved campgrounds that meet the applicable provisions of local ordinances and Ch. SPS 383, Wis. Adm. Code; Village of Mazomanie, WI § 400-13 MAZOMANIE CODE § 400-13 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 E. Any public or private wells which are used to obtain potable water, except those for recreational areas that meet the requirements of local ordinances and Chs. NR 811 and NR 812, Wis. Adm. Code; F. Any solid or hazardous waste disposal sites; G. Any wastewater treatment ponds or facilities, except those permitted under § NR 110.15(3)(b), Wis. Adm. Code; and H. Any sanitary sewer or water supply lines, except those to service existing or proposed development located outside the floodway which complies with the regulations for the floodplain area occupied. Village of Mazomanie, WI § 400-14 FLOODPLAIN ZONING § 400-16 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 ARTICLE IV Floodfringe District (FF) § 400-14. Applicability. This section applies to all floodfringe areas shown on the floodplain zoning maps and those identified pursuant to § 400-17. § 400-15. Permitted uses. Any structure, land use, or development is allowed in the Floodfringe District if the standards in § 400-16 are met, the use is not prohibited by this, or any other ordinance or regulation and all permits or certificates specified in § 400-22 have been issued. § 400-16. Standards for development in the floodfringe. Article II shall apply in addition to the following requirements according to the use requested. Any existing structure in the floodfringe must meet the requirements of Article VI, Nonconforming Uses; A. Residential uses. Any structure, including a manufactured home, which is to be newly constructed or moved into the floodfringe, shall meet or exceed the following standards; (1) All new construction, including placement of manufactured homes, and substantial improvement of residential structures, shall have the lowest floor elevated to or above the flood protection elevation on fill. The fill around the structure shall be one foot or more above the regional flood elevation extending at least 15 feet beyond the limits of the structure. No area may be removed from the floodfringe district unless it can be shown to meet § 400-5E. (2) Notwithstanding § 400-16A(1) a basement or crawlspace floor may be placed two feet above the regional flood elevation if the basement or crawlspace is designed to make all portions of the structure below the flood protection elevation watertight with walls substantially impermeable to the passage of water and with structural components having the capability of resisting hydrostatic and hydrodynamic loads and effects of buoyancy. No floor of any kind is allowed below the regional flood elevation; (3) Contiguous dryland access shall be provided from a structure to land outside of the floodplain, except as provided in Subsection A(4). (4) In developments where existing street or sewer line elevations make compliance with Subsection A(3) impractical, the municipality may permit new development and substantial improvements where roads are below the regional flood elevation, if: (a) The municipality has written assurance from police, fire and emergency services that rescue, and relief will be provided to the structure(s) by wheeled vehicles during a regional flood event; or (b) The municipality has a DNR-approved emergency evacuation plan that follows acceptable hazard mitigation planning guidelines. B. Accessory structures or uses. In addition to Article II, new construction and substantial improvements of accessory structures shall be constructed on fill with the lowest floor at or above the regional flood elevation. Village of Mazomanie, WI § 400-16 MAZOMANIE CODE § 400-16 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 C. Commercial uses. In addition to Article II, any commercial structure which is erected, altered, or moved into the floodfringe shall meet the requirements of § 400-16A. Subject to the requirements of § 400-16E, storage yards, surface parking lots and other such uses may be placed at lower elevations if an adequate warning system exists to protect life and property. D. Manufacturing and industrial uses. In addition to Article II any manufacturing or industrial structure which is erected, altered, or moved into the floodfringe shall have the lowest floor elevated to or above the flood protection elevation or meet the floodproofing standards in § 400-26. Subject to the requirements of § 400-16E, storage yards, surface parking lots and other such uses may be placed at lower elevations if an adequate warning system exists to protect life and property. E. Storage of materials. Materials that are buoyant, flammable, explosive, or injurious to property, water quality or human, animal, plant, fish, or aquatic life shall be stored at or above the flood protection elevation or floodproofed in compliance with § 400-26. Adequate measures shall be taken to ensure that such materials will not enter the water body during flooding. F. Public utilities, streets and bridges. All utilities, streets and bridges shall be designed to be compatible with comprehensive floodplain development plans; and (1) When failure of public utilities, streets and bridges would endanger public health or safety, or where such facilities are deemed essential, construction or repair of such facilities shall only be permitted if they are designed to comply with § 400-26. (2) Minor roads or non-essential utilities may be constructed at lower elevations if they are designed to withstand flood forces to the regional flood elevation. G. Sewage systems. All sewage disposal systems shall be designed to minimize or eliminate infiltration of floodwater into the system, pursuant to § 400-26C, to the flood protection elevation and meet the provisions of all local ordinances and Ch. SPS 383, Wis. Adm. Code. H. Wells. All wells shall be designed to minimize or eliminate infiltration of floodwaters into the system, pursuant to § 400-26C, to the flood protection elevation and shall meet the provisions of Chs. NR 811 and NR 812, Wis. Adm. Code. I. Solid waste disposal sites. Disposal of solid or hazardous waste is prohibited in floodfringe areas. J. Deposition of materials. Any deposited material must meet all the provisions of this chapter. K. Manufactured homes. (1) Owners or operators of all manufactured home parks and subdivisions shall provide adequate surface drainage to minimize flood damage, and prepare, secure approval, and file an evacuation plan, indicating vehicular access and escape routes, with local emergency management authorities. (2) In existing manufactured home parks, all new homes, replacement homes on existing pads, and substantially improved homes shall: (a) Have the lowest floor elevated to the flood protection elevation; and (b) Be anchored so they do not float, collapse, or move laterally during a flood; (3) Outside of existing manufactured home parks, including new manufactured home parks and all single units outside of existing parks, all new, replacement and substantially improved Village of Mazomanie, WI § 400-16 FLOODPLAIN ZONING § 400-16 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 manufactured homes shall meet the residential development standards for the floodfringe in § 400-16A. L. Mobile recreational vehicles. (1) All mobile recreational vehicles must be on site for less than 180 consecutive days and be either: (a) Fully licensed and ready for highway use; or (b) Shall meet the elevation and anchoring requirements in § 400-16K(2) and (3). (2) A mobile recreational vehicle is ready for highway use if it is on its wheels or jacking system, is attached to the site only by quick- disconnect utilities and security devices and has no permanently attached additions. Village of Mazomanie, WI § 400-17 FLOODPLAIN ZONING § 400-17 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 ARTICLE V Other Floodplain Districts § 400-17. General Floodplain District (GFP). A. Applicability. The provisions for the General Floodplain District shall apply to development in all floodplains mapped as A, AO, AH, and in AE Zones within which a floodway is not delineated on the Flood Insurance Rate Maps identified in § 400-5B(1). B. Floodway boundaries. For proposed development in Zone A, or in Zone AE within which a floodway is not delineated on the Flood Insurance Rate Map identified in § 400-5B(1), the boundaries of the regulatory floodway shall be determined pursuant to § 400-17E. If the development is proposed to encroach upon the regulatory floodway, the development is subject to the standards of Article III. If the development is located entirely within the floodfringe, the development is subject to the standards of Article IV. C. Permitted uses. Pursuant to § 400-17E it shall be determined whether the proposed use is located within the floodway or floodfringe. Those uses permitted in the Floodway (s. 400-11) and Floodfringe (s. 400-15) Districts are allowed within the General Floodplain District, according to the standards of § 400-17D provided that all permits or certificates required under § 400-22 have been issued. D. Standards for development in the General Floodplain District. Article III applies to floodway areas, determined to pursuant to 400-17E; Article IV applies to floodfringe areas, determined to pursuant to 400-17E. (1) New construction and substantial improvement of structures in Zone AO shall have the lowest floor, including basement, elevated: (a) To or above the depth, in feet, as shown on the FIRM above the highest adjacent natural grade plus two additional foot of freeboard; or (b) If the depth is not specified on the FIRM, three feet above the highest adjacent natural grade or higher. (2) New construction and substantial improvement of structures in Zone AH shall have the lowest floor, including basement, elevated to or above the flood protection elevation. (3) In AO/AH Zones, provide adequate drainage paths to guide floodwaters around structures. (4) All development in Zones AO and AH shall meet the requirements of Article IV applicable to flood fringe areas. E. Determining floodway and floodfringe limits. Upon receiving an application for development within Zone A, or within Zone AE where a floodway has not been delineated on the Flood Insurance Rate Maps, the Zoning Administrator shall: (1) Require the applicant to submit two copies of an aerial photograph or a plan which shows the proposed development with respect to the general floodplain district limits, stream channel, and existing floodplain developments, along with a legal description of the property, fill limits and elevations, building floor elevations and floodproofing measures and the flood zone as shown on the FIRM. (2) Require the applicant to furnish any of the following information deemed necessary by the Village of Mazomanie, WI § 400-17 FLOODPLAIN ZONING § 400-17 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 Department to evaluate the effects of the proposal upon flood height and flood flows, regional flood elevation and to determine floodway boundaries. (a) A hydrologic and hydraulic study as specified in § 400-22B(3). (b) Plan (surface view) showing elevations or contours of the ground; pertinent structure, fill or storage elevations; size, location, and layout of all proposed and existing structures on the site; location and elevations of streets, water supply, and sanitary facilities; soil types and other pertinent information. (c) Specifications for building construction and materials, floodproofing, filling, dredging, channel improvement, storage, water supply and sanitary facilities. Village of Mazomanie, WI § 400-18 FLOODPLAIN ZONING § 400-18 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 ARTICLE VI Nonconforming Uses § 400-18. General. A. Applicability. (1) The standards in this section shall apply to all uses and buildings that do not conform to the provisions contained within a floodplain zoning ordinance or with § 87.30, Wis. Stats. and §§ NR 116.12 through 116 -14, Wis. Adm. Code and 44 CFR 59 through 72, these standards shall apply to all modifications or additions to any nonconforming use or structure and to the use of any structure or premises which was lawful before the passage of this chapter or any amendment thereto. A party asserting existence of a lawfully established nonconforming use or structure has the burden of proving that the use or structure was compliant with the floodplain zoning ordinance in effect at the time the use or structure was created. (2) As permit applications are received for additions, modifications, or substantial improvements to nonconforming buildings in the floodplain, municipalities shall develop a list of those nonconforming buildings, their present equalized assessed value, and a list of the costs of those activities associated with changes to those buildings. B. The existing lawful use of a structure or its accessory use which is not in conformity with the provisions of this chapter may continue subject to the following conditions: (1) No modifications or additions to a nonconforming use or structure shall be permitted unless they comply with this chapter. The words "modification" and "addition" include, but are not limited to, any alteration, addition, modification, structural repair, rebuilding or replacement of any such existing use, structure or accessory structure or use. Maintenance is not considered a modification; this includes painting, decorating, paneling and other nonstructural components and the maintenance, repair or replacement of existing private sewage or water supply systems or connections to public utilities. Any costs associated with the repair of a damaged structure are not considered maintenance. The construction of a deck that does not exceed 200 square feet and that is adjacent to the exterior wall of a principal structure is not an extension, modification, or addition. The roof of the structure may extend over a portion of the deck in order to provide safe ingress and egress to the principal structure. (2) If a nonconforming use or the use of a nonconforming structure is discontinued for 12 consecutive months, it is no longer permitted and any future use of the property, and any structure or building thereon, shall conform to the applicable requirements of this chapter. (3) The municipality shall keep a record which lists all nonconforming uses and nonconforming structures, their present equalized assessed value, the cost of all modifications or additions which have been permitted, and the percentage of the structure's total current value those modifications represent. (4) No modification or addition to any nonconforming structure or any structure with a nonconforming use, which over the life of the structure would equal or exceed 50% of its present equalized assessed value, shall be allowed unless the entire structure is permanently changed to a conforming structure with a conforming use in compliance with the applicable requirements of this chapter. Contiguous dry land access must be provided for residential and Village of Mazomanie, WI § 400-18 FLOODPLAIN ZONING § 400-18 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 commercial uses in compliance with § 400-16A. The costs of elevating the lowest floor of a nonconforming building or a building with a nonconforming use to the flood protection elevation are excluded from the 50% provisions of this subsection. (5) No maintenance on a per -event basis to any nonconforming structure or any structure with a nonconforming use, the cost of which would equal or exceed 50% of its present equalized assessed value, shall be allowed unless the entire structure is permanently changed to a conforming structure with a conforming use in compliance with the applicable requirements of this chapter. Contiguous dry land access must be provided for residential and commercial uses in compliance with § 400-16A. Maintenance to any nonconforming structure, which does not exceed 50% of its present equalized assessed value on a per-event basis, does not count against the cumulative calculations over the life of the structure for substantial improvement calculations. (6) If on a per -event basis the total value of the work being done under Subsection B(4) and (5) equals or exceeds 50% of the present equalized assessed value, the work shall not be permitted unless the entire structure is permanently changed to a conforming structure with a conforming use in compliance with the applicable requirements of this chapter. Contiguous dry land access must be provided for residential and commercial uses in compliance with § 400-16A. (7) Except as provided in Subsection B(8), if any nonconforming structure or any structure with a nonconforming use is destroyed or is substantially damaged, it cannot be replaced, reconstructed, or rebuilt unless the use and the structure meet the current ordinance requirements. A structure is considered substantially damaged if the total cost to restore the structure to its pre-damaged condition equals or exceeds 50% of the structure's present equalized assessed value. (8) For nonconforming buildings that are substantially damaged or destroyed by a non- flood disaster, the repair or reconstruction of any such nonconforming building shall be permitted in order to restore it to the size and use in effect prior to the damage event, provided that the following minimum requirements are met, and all required permits have been granted prior to the start of construction: (a) Residential structures. [1] Shall have the lowest floor, including basement, elevated to two feet above the base flood elevation using fill, pilings, columns, posts, or perimeter walls. Perimeter walls must meet the requirements of § 400-26B. [2] Shall be anchored to prevent flotation, collapse, or lateral movement of the structure resulting from hydrodynamic and hydrostatic loads, including the effects of buoyancy, and shall be constructed with methods and materials resistant to flood damage. [3] Shall be constructed with electrical, heating, ventilation, plumbing and air - conditioning equipment and other service facilities that are designed and/or elevated to 2 (two) feet above the base flood elevation so as to prevent water from entering or accumulating within the components during conditions of flooding. [4] In A Zones, obtain, review, and utilize any flood data available from a federal, state or other source. Village of Mazomanie, WI § 400-18 MAZOMANIE CODE § 400-19 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 [5] In AO Zones with no elevations specified, shall have the lowest floor, including basement, meet the standards in § 400-17D. [6] In AO Zones, shall have adequate drainage paths around structures on slopes to guide floodwaters around and away from the structure. (b) Nonresidential structures. [1] Shall meet the requirements of § 400-18B(8)(a)[1] through [6]. [2] Shall either have the lowest floor, including basement, elevated to two feet above the regional flood elevation; or, together with attendant utility and sanitary facilities, shall meet the standards in § 400-26A or B. [3] In AO Zones with no elevations specified, shall have the lowest floor, including basement, meet the standards in § 400-17D. C. A nonconforming historic structure may be altered if the alteration will not preclude the structure's continued designation as an historic structure, the alteration will comply with § 400-12A, flood resistant materials are used, and construction practices and floodproofing methods that comply with § 400-26 are used. Repair or rehabilitation of historic structures shall be exempt from the development standards of § 400-18B(8)(a) if it is determined that the proposed repair or rehabilitation will not preclude the structure's continued designation as an historic structure and is the minimum necessary to preserve the historic character and design of the structure. D. Notwithstanding anything in this chapter to the contrary; modifications, additions, maintenance, and repairs to a nonconforming building shall not be prohibited based on cost. The building’s nonconforming use shall be permitted to continue if: (1) Any living quarters in the nonconforming building are elevated to be at or above the flood protection elevation; (2) The lowest floor of the nonconforming building, including the basement, is elevated 2 (two) feet or above the regional flood elevation; (3) The nonconforming building is permanently changed to conform to the applicable requirements of the General Standards Applicable to all Floodplain Districts 400-6; (4) If the nonconforming building is in the floodway, the building is permanently changed to conform to the applicable requirements of Subsections 400-12, 400-12(B)(2)(b) through (5), 400-12(C), 400-12(D), and 400-14 through 400-16. Any development that adds additional fill or creates an encroachment in the floodplain from beyond the original nonconforming structure’s 3-D building envelope must determine the floodway in accordance with Section 400-17(E). If the encroachment is in the floodway, it must meet the standards in Subsection 400-12(D); (5) If the nonconforming building is in the floodfringe, the building is permanently changed to conform to the applicable requirements of Sections 400-16 and 400-20; (6) Repair or reconstruction of nonconforming structures and substantial improvements of residential buildings in zones A1-30, AE, and AH must have the lowest floor (including basement) elevated to 2 (two) feet above the base flood elevations; (7) Repair or reconstruction of nonconforming structures and substantial improvements of non- residential buildings in A1-30, AE, and AH must have the lowest floor (including basement) elevated to two feet above base flood elevation, or (together with attendant utility and sanitary facilities) be designed so that below the base flood elevation the building is watertight with walls substantially impermeable to the passage of water and with structural components capable of resisting hydrostatic and hydrodynamic loads and effects of buoyancy: Village of Mazomanie, WI § 400-18 MAZOMANIE CODE § 400-19 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 (a) Where non-residential structures are intended to be made watertight 2(two) feet above the base flood elevation, a registered professional engineer or architect must develop and/or review structural design, specifications, and plans for the construction, and must certify that the design and methods of construction are in accordance with accepted standards of practice for meeting the provisions of Subsection 400-18(B)(8) above; (b) The property owner must maintain, and provide to the Village, a record of such certification including the specific elevation to which each such structure is floodproofed; (8) Fully enclosed areas below the lowest floor of repair or reconstruction of nonconforming structures and substantial improvements in zones A1-30, AE, and AH that are usable solely for parking vehicles, building access, or storage, must be designed to adequately equalize hydrostatic forces on exterior walls by allowing for the entry and exit of floodwaters. Subsequent improvements to repair or reconstructed nonconforming structures must not increase the degree of their nonconformity. Designs for meeting this requirement must either be certified by a registered professional engineer or architect, or meet the following criteria: (a) A minimum of two openings into each enclosed area must be located below the base flood elevation and provide a total net area of not less than one square inch for every square foot of enclosed area; (b) The bottom of all openings must be no higher than one foot above the adjacent grade; (c) Openings may be equipped with screens, louvers, valves, or other covers if they permit the automatic entry and exit of floodwaters; (9) Manufactured homes that are placed or substantially improved within zones A1-30, AE, and AH outside of a manufactured home park or subdivision, in a new manufactured home park or subdivision, in an expansion to an existing manufactured home park or subdivision, or in an existing manufactured home park or subdivision are placed on which a manufactured home has incurred substantial damage as a result of a flood, must be elevated on a permanent foundation such that the lowest floor of the manufactured home is at 2 (two) feet above the base flood elevation, and be securely anchored to an adequately anchored foundation system to resist flotation, collapse, and lateral movement; (10) Manufactured homes that are placed or substantially improved within A1-30, AE, and AH on existing sites in an existing manufactured home park that is not undergoing expansion and on which a manufactured home has not incurred substantial damage as a result of flood must be elevated so that either the lowest floor of the manufactured home is at 2 (two) feet above the base flood elevation and be securely anchored to an adequately anchored foundation system to resist flotation, collapse, and lateral movement; (11) Recreational vehicles placed on sites within A1-30, AH, and AE must either: (a) Be on site for fewer than 180 consecutive days; or (b) Be fully licensed and ready for highway use (a recreational vehicle is ready for highway use if it is on its wheels or jacking system, is attached to the site only by quick disconnect type utilities and security devices, and has no permanently attached additions); or (c) Meet the elevation and anchoring requirements for manufactured homes in Section 400- 18(B)(8) above; (12) In regulatory floodway that has been delineated on the FIRM in zone A1-30 or AE, encroachments, including repair or reconstruction of nonconforming structures, substantial improvements or other development (including fill) are prohibited unless it has been demonstrated through hydrologic and hydraulic analyses performed in accordance with standard engineering practice that the proposed encroachment will not result in any increase in flood levels within the Village of Mazomanie, WI § 400-18 MAZOMANIE CODE § 400-19 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 Village during the occurrence of the base flood discharge. Subsequent improvements to repaired or reconstructed nonconforming structures must not increase the degree of their nonconformity; (13) In zone A, the Village will obtain, review, and reasonably utilize any base flood elevation and floodway data available from federal, state, or other source as criteria for requiring repair or reconstruction of nonconforming structures, substantial improvements, and other development to meet Section 400-18(B)(2) through (5) (inclusive) above. Any development that adds additional fill or creates an encroachment in the floodplain from beyond the original nonconforming structure’s 3D building envelope must determine the floodway in accordance with Section 400- 17(E). If the encroachment is in the floodway, it must meet the standards in Section 400-12(D). Subsequent improvements to repair or reconstructed nonconforming structures must not increase the degree of their nonconformity; (14) In zones A1-30 or AE where a regulatory floodway has not been delineated on the FIRM, repair or reconstruction of nonconforming structures, substantial improvement, or any development that adds additional fill or creates an encroachment in the floodplain from beyond the original nonconforming structure’s 3D building envelope the Village will determine the floodway in accordance with Section 400-17(E). If the encroachment is in the floodway, it must meet the standards in Section 400-12(D). Subsequent improvements to repair or reconstructed nonconforming structures must not increase the degree of their nonconformity; (15) In zone AO, repair or reconstruction of nonconforming structures and substantial improvements of residential structures must have the lowest floor (including basement) elevated above the highest adjacent grade at least as high as 2 (two) feet more than the depth as the number specified in feet on the FIRM (at least four feet if no depth number is specified). Subsequent improvements to repair or reconstructed nonconforming structures must not increase the degree of their nonconformity; or (16) In zone AO, repair or reconstruction of nonconforming structures and substantial improvements of nonresidential structures must have the lowest floor (including basement) elevated above the highest adjacent grade at least as high as two feet more than the depth number specified in feet on the FIRM (at least four feet if no depth number is specified), or (together with attendant utility and sanitary facilities) be structurally dry-floodproofed to that level according to the standard specified in s. 400-18(2)(8). Subsequent improvements to repair or reconstructed nonconforming structures must not increase the degree of their nonconformity. § 400-19. Floodway District. A. No modification or addition shall be allowed to any nonconforming structure or any structure with a nonconforming use in the Floodway District, unless such modification or addition: (1) Has been granted a permit or variance which meets all ordinance requirements; (2) Meets the requirements of § 400-18; (3) Shall not increase the obstruction to flood flows or regional flood height; (4) Any addition to the existing structure shall be floodproofed, pursuant to § 400-26 by means other than the use of fill, to the flood protection elevation; and, (5) If any part of the foundation below the flood protection elevation is enclosed, the following standards shall apply: (a) The enclosed area shall be designed by a registered architect or engineer to allow for the Village of Mazomanie, WI § 400-18 MAZOMANIE CODE § 400-19 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 efficient entry and exit of floodwaters without human intervention. A minimum of two openings must be provided with a minimum net area of at least one square inch for every one square foot of the enclosed area. The lowest part of the opening can be no more than 12 inches above the adjacent grade; (b) The parts of the foundation located below the flood protection elevation must be constructed of flood-resistant materials; (c) Mechanical and utility equipment must be elevated or floodproofed to or above the flood protection elevation; and Village of Mazomanie, WI § 400-19 FLOODPLAIN ZONING § 400-20 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 (d) The use must be limited to parking, building access or limited storage. B. No new on- site sewage disposal system, or addition to an existing on- site sewage disposal system, except where an addition has been ordered by a government agency to correct a hazard to public health, shall be allowed in the Floodway District. Any replacement, repair or maintenance of an existing on-site sewage disposal system in a floodway area shall meet the applicable requirements of all municipal ordinances, § 400-26c and Ch. SPS 383, Wis. Adm. Code. C. No new well or modification to an existing well used to obtain potable water shall be allowed in the Floodway District. Any replacement, repair, or maintenance of an existing well in the Floodway District shall meet the applicable requirements of all municipal ordinances, § 400-26c and chs. NR 811 and NR 812, Wis. Adm. Code. § 400-20. Floodfringe District. A. No modification or addition shall be allowed to any nonconforming structure or any structure with a nonconforming use unless such modification or addition has been granted a permit or variance by the municipality and meets the requirements of § 400-16 except where § 400-20B is applicable. B. Where compliance with the provisions of Subsection A would result in unnecessary hardship and only where the structure will not be used for human habitation or be associated with a high flood damage potential, the Board of Appeals, using the procedures established in § 400-24, may grant a variance from those provisions of Subsection A for modifications or additions using the criteria listed below. Modifications or additions which are protected to elevations lower than the flood protection elevation may be permitted if: (1) Lowest floor, including basement or crawlspace, shall be 1 foot above the RFE for residential or commercial structures; (2) Human lives are not endangered; (3) Public facilities, such as water or sewer, shall not be installed; (4) Flood depths shall not exceed two feet; (5) Flood velocities shall not exceed two feet per second; and (6) The structure shall not be used for storage of materials as described in § 400-16E. C. All new private sewage disposal systems, or addition to, replacement, repair or maintenance of a private sewage disposal system shall meet all the applicable provisions of all local ordinances, § 400-26C and Ch. SPS 383, Wis. Adm. Code. D. All new wells, or addition to, replacement, repair, or maintenance of a well shall meet the applicable provisions of this chapter, § 400-26C and Ch. NR 811 and NR 812, Wis. Adm. Village of Mazomanie, WI § 400-21 FLOODPLAIN ZONING § 400-22 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 ARTICLE VII Administration § 400-21. Administration by existing officials. Where a Zoning Administrator, planning agency or a board of appeals has already been appointed to administer a zoning ordinance adopted under §§ 59.69, 59.692 or 62.23(7), Wis. Stats., these officials shall also administer this chapter. § 400-22. Zoning Administrator. A. Duties and powers. The Zoning Administrator is authorized to administer this chapter and shall have the following duties and powers: (1) Advise applicants of the Ordinance provisions, assist in preparing permit applications and appeals, and assure that the regional flood elevation for the proposed development is shown on all permit applications. (2) Issue permits and inspect properties for compliance with provisions of this chapter and issue certificates of compliance where appropriate. (3) Inspect and assess all damaged floodplain structures to determine if substantial damage to the structures has occurred. (4) Keep records of all official actions such as: (a) All permits issued, inspections made, and work approved. (b) Documentation of certified lowest floor and regional flood elevations. (c) Floodproofing certificates. (d) Water surface profiles, floodplain zoning maps and ordinances, nonconforming uses and structures including changes, appeals, variances and amendments. (e) All substantial damage assessment reports for floodplain structures. (f) List of nonconforming structures and uses. (5) Submit copies of the following items to the Department Regional office: (a) Within 10 days of the decision, a copy of any decisions on variances, appeals for map or text interpretations, and map or text amendments; (b) Copies of case-by-case analyses and other required information. (c) Copies of substantial damage assessments performed and all related correspondence concerning the assessments. (6) Investigate, prepare reports, and report violations of this chapter to the municipal zoning agency and attorney for prosecution. Copies of the reports shall also be sent to the Department regional office. (7) Submit copies of amendments to the FEMA regional office. Village of Mazomanie, WI § 400-22 FLOODPLAIN ZONING § 400-22 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 B. Land use permit. A land use permit shall be obtained before any development; repair, modification, or addition to an existing structure; or change in the use of a building or structure, including sewer and water facilities, may be initiated. Application to the Zoning Administrator shall include: (1) General information. (a) Name and address of the applicant, property owner and contractor; (b) Legal description, proposed use, and whether it is new construction or a modification; (2) Site development plan. A site plan drawn to scale shall be submitted with the permit application form and shall contain: (a) Location, dimensions, area and elevation of the lot; (b) Location of the ordinary highwater mark of any abutting navigable waterways; (c) Location of any structures with distances measured from the lot lines and street center lines; (d) Location of any existing or proposed on- site sewage systems or private water supply systems; (e) Location and elevation of existing or future access roads; (f) Location of floodplain and floodway limits as determined from the official floodplain zoning maps; (g) The elevation of the lowest floor of proposed buildings and any fill using the vertical datum from the adopted study, either National Geodetic Vertical Datum (NGVD) or North American Vertical Datum (NAVD); (h) Data sufficient to determine the regional flood elevation in NGVD or NAVD at the location of the development and to determine whether or not the requirements of Articles III or IV are met; and (i) Data to determine if the proposed development will cause an obstruction to flow or an increase in regional flood height or discharge according to § 400-7. This may include any of the information noted in § 400-12A. (3) Hydraulic and hydrologic studies to analyze development. All hydraulic and hydrologic studies shall be completed under the direct supervision of a professional engineer registered in the state. The study contractor shall be responsible for the technical adequacy of the study. All studies shall be reviewed and approved by the Department. (a) Zone A floodplains and in AE Zones within which a floodway is not delineated: [1] Hydrology. [a] The appropriate method shall be based on the standards in Ch. NR 116.07(3), Wis. Admin. Code, Hydrologic analysis — determination of regional flood discharge. [2] Hydraulic modeling. The regional flood elevation shall be based on the standards in Ch. NR 116.07(4), Wis. Admin. Code, Hydraulic analysis — determination of the Village of Mazomanie, WI § 400-22 MAZOMANIE CODE § 400-22 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 regional flood elevation and the following: [a] Determination of the required limits of the hydraulic model shall be based on detailed study information for downstream structures (dam, bridge, culvert) to determine adequate starting WSEL for the study. [b] Channel sections must be surveyed. [c] Minimum four -foot contour data in the overbanks shall be used for the development of cross section overbank and floodplain mapping. [d] A maximum distance of 500 feet between cross sections is allowed in developed areas with additional intermediate cross sections required at transitions in channel bottom slope including a survey of the channel at each location. [e] The most current version of HEC-RAS shall be used. [f] A survey of bridge and culvert openings and the top of road is required at each structure. [g] Additional cross sections are required at the downstream and upstream limits of the proposed development and any necessary intermediate locations based on the length of the reach if greater than 500 feet. [h] Standard accepted engineering practices shall be used when assigning parameters for the base model such as flow, Manning's N values, expansion and contraction coefficients or effective flow limits. The base model shall be calibrated to past flooding data such as high- water marks to determine the reasonableness of the model results. If no historical data is available, adequate justification shall be provided for any parameters outside standard accepted engineering practices. [i] The model must extend past the upstream limit of the difference in the existing and proposed flood profiles in order to provide a tie -in to existing studies. The height difference between the proposed flood profile and the existing study profiles shall be no more than 0.00 feet. [3] Mapping. A work map of the reach studied shall be provided, showing all cross - section locations, floodway/floodplain limits based on best available topographic data, geographic limits of the proposed development and whether the proposed development is located in the floodway. [a] If the proposed development is located outside of the floodway, then it is determined to have no impact on the regional flood elevation. [b] If any part of the proposed development is in the floodway, it must be added to the base model to show the difference between existing and proposed conditions. The study must ensure that all coefficients remain the same as in the existing model, unless adequate justification based on standard accepted engineering practices is provided. (b) Zone AE floodplains. Village of Mazomanie, WI § 400-22 FLOODPLAIN ZONING § 400-22 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 [1] Hydrology. If the proposed hydrology will change the existing study, the appropriate method to be used shall be based on Ch. NR 116.07(3), Wis. Admin. Code, Hydrologic analysis — determination of regional flood discharge. [2] Hydraulic model. The regional flood elevation shall be based on the standards in Ch. NR 116.07(4), Wis. Admin. Code, Hydraulic analysis — determination of the regional flood elevation and the following: [a] Duplicate Effective Model. The effective model shall be reproduced to ensure correct transference of the model data and to allow integration of the revised data to provide a continuous FIS model upstream and downstream of the revised reach. If data from the effective model is available, models shall be generated that duplicate the FIS profiles and the elevations shown in the Floodway Data Table in the FIS report to within 0.1 foot. [b] Corrected Effective Model. The Corrected Effective Model shall not include any man-made physical changes since the effective model date but shall import the model into the most current version of HEC-RAS for Department review. [c] Existing (Pre-Project Conditions) Model. The Existing Model shall be required to support conclusions about the actual impacts of the project associated with the Revised (Post -Project) Model or to establish more up -to-date models on which to base the Revised (Post-Project) Model. [d] Revised (Post -Project Conditions) Model. The Revised (Post -Project Conditions) Model shall incorporate the Existing Model and any proposed changes to the topography caused by the proposed development. This model shall reflect proposed conditions. [e] All changes to the Duplicate Effective Model and subsequent models must be supported by certified topographic information, bridge plans, construction plans and survey notes. [f] Changes to the hydraulic models shall be limited to the stream reach for which the revision is being requested. Cross sections upstream and downstream of the revised reach shall be identical to those in the effective model and result in water surface elevations and top widths computed by the revised models matching those in the effective models upstream and downstream of the revised reach as required. The Effective Model shall not be truncated. [3] Mapping. Maps and associated engineering data shall be submitted to the Department for review which meet the following conditions: [a] Consistency between the revised hydraulic models, the revised floodplain and floodway delineations, the revised flood profiles, topographic work map, annotated FIRMs and/or Flood Boundary Floodway Maps (FBFMs), construction plans, bridge plans. [b] Certified topographic map of suitable scale, contour interval, and a planimetric map showing the applicable items. If a digital version of the map is available, it may be submitted in order that the FIRM may be more easily revised. [c] Annotated FIRM panel showing the revised 1% and 0.2% annual chance Village of Mazomanie, WI § 400-22 MAZOMANIE CODE § 400-22 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 floodplains and floodway boundaries. [d] If an annotated FIRM and/or FBFM and digital mapping data (GIS or CADD) are used, then all supporting documentation or metadata must be included with the data submission along with the Universal Transverse Mercator (UTM) projection and State Plane Coordinate System in accordance with FEMA mapping specifications. [e] The revised floodplain boundaries shall tie into the effective floodplain boundaries. [f] All cross sections from the effective model shall be labeled in accordance with the effective map and a cross section lookup table shall be included to relate to the model input numbering scheme. [g] Both the current and proposed floodways shall be shown on the map. [h] The stream centerline, or profile baseline used to measure stream distances in the model shall be visible on the map. (4) Expiration. All permits issued under the authority of this chapter shall expire no more than 180 days after issuance. The permit may be extended for a maximum of 180 days for good and sufficient cause. If the permitted work has not started within 180 days of the permit date, the development must comply with any regulation, including any revision to the FIRM or FIS, that took effect after the permit date. C. Certificate of compliance. No land shall be occupied or used, and no building which is hereafter constructed, altered, added to, modified, repaired, rebuilt, or replaced shall be occupied until a certificate of compliance is issued by the Zoning Administrator, except where no permit is required, subject to the following provisions: (1) The certificate of compliance shall show that the building or premises or part thereof, and the proposed use, conform to the provisions of this chapter; (2) Application for such certificate shall be concurrent with the application for a permit; (3) If all ordinance provisions are met, the certificate of compliance shall be issued within 10 days after written notification that the permitted work is completed; (4) The applicant shall submit a certification signed by a registered professional engineer, architect, or land surveyor that the fill, lowest floor and floodproofing elevations are in compliance with the permit issued. Floodproofing measures also require certification by a registered professional engineer or architect that the requirements of § 400-26 are met. (5) Where applicable pursuant to § 400-17D, the applicant must submit a certification by a registered professional engineer or surveyor of the elevation of the bottom of the lowest horizontal structural member supporting the lowest floor (excluding pilings or columns), and an indication of whether the structure contains a basement. (6) Where applicable pursuant to § 400-17D, the applicant must submit certifications by a registered professional engineer or architect that the structural design and methods of construction meet accepted standards of practice as required by § 400-17D. D. Other permits. Prior to obtaining a floodplain development permit the applicant must secure all Village of Mazomanie, WI § 400-22 FLOODPLAIN ZONING § 400-24 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 necessary permits from federal, state, and local agencies, including but not limited to those required by the U.S. Army Corps of Engineers under § 404 of the Federal Water Pollution Control Act, Amendments of 1972, 33 U.S.C. § 1344. § 400-23. Zoning agency. A. The Village President shall: (1) Oversee the functions of the office of the Zoning Administrator; and (2) Review and advise the governing body on all proposed amendments to this chapter, maps, and text. (3) Publish adequate notice pursuant to Ch. 985, Wis. Stats., specifying the date, time, place, and subject of the public hearing. B. The Village President shall not: (1) Grant variances to the terms of the Ordinance in place of action by the Board of Appeals; or (2) Amend the text or zoning maps in place of official action by the governing body. § 400-24. Board of Appeals. The Board of Appeals, created under § 62.23(7)(e), Wis. Stats., for cities or villages is hereby authorized or shall be appointed to act for the purposes of this chapter. The Board shall exercise the powers conferred by Wisconsin Statutes and adopt rules for the conduct of business. The Zoning Administrator shall not be the secretary of the Board. A. Powers and duties. The Board of Appeals shall: (1) Appeals. Hear and decide appeals where it is alleged there is an error in any order, requirement, decision or determination made by an administrative official in the enforcement or administration of this chapter; (2) Boundary disputes. Hear and decide disputes concerning the district boundaries shown on the official floodplain zoning map; and (3) Variances. Hear and decide, upon appeal, variances from the Ordinance standards. B. Appeals to the Board. (1) Appeals to the Board may be taken by any person aggrieved, or by any officer or department of the municipality affected by any decision of the Zoning Administrator or other administrative officer. Such appeal shall be taken within 30 days unless otherwise provided by the rules of the Board, by filing with the official whose decision is in question, and with the Board, a notice of appeal specifying the reasons for the appeal. The official whose decision is in question shall transmit to the Board all records regarding the matter appealed. (2) Notice and hearing for appeals including variances. (a) Notice. The Board shall: [1] Fix a reasonable time for the hearing; Village of Mazomanie, WI § 400-24 MAZOMANIE CODE § 400-24 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 [2] Publish adequate notice pursuant to Wisconsin Statutes, specifying the date, time, place, and subject of the hearing; and [3] Assure that notice shall be mailed to the parties in interest and the Department Regional office at least 10 days in advance of the hearing. (b) Hearing. Any party may appear in person or by agent. The Board shall: [1] Resolve boundary disputes according to § 400-24C; [2] Decide variance applications according to § 400-24D; and [3] Decide appeals of permit denials according to § 400-25. (3) Decision. The final decision regarding the appeal or variance application shall: (a) Be made within a reasonable time; (b) Be sent to the Department Regional office within 10 days of the decision; (c) Be a written determination signed by the chairman or secretary of the Board; (d) State the specific facts which are the basis for the Board's decision; (e) Either affirm, reverse, vary or modify the order, requirement, decision, or determination appealed, in whole or in part, dismiss the appeal for lack of jurisdiction or grant or deny the variance application; and (f) Include the reasons for granting an appeal, describing the hardship demonstrated by the applicant in the case of a variance, clearly stated in the recorded minutes of the Board proceedings. C. Boundary disputes. The following procedure shall be used by the Board in hearing disputes concerning floodplain district boundaries: (1) If a floodplain district boundary is established by approximate or detailed floodplain studies, the flood elevations or profiles shall prevail in locating the boundary. (2) The person contesting the boundary location shall be given a reasonable opportunity to present arguments and technical evidence to the Board; and (3) If the boundary is incorrectly mapped, the Board should inform the zoning committee or the person contesting the boundary location to petition the governing body for a map amendment according to Article VIII, Amendments. D. Variance. (1) The Board may, upon appeal, grant a variance from the standards of this chapter if an applicant convincingly demonstrates that: (a) Literal enforcement of the Ordinance will cause unnecessary hardship; (b) The hardship is due to adoption of the floodplain ordinance and unique property conditions, not common to adjacent lots or premises. In such case the Ordinance or map must be amended; Village of Mazomanie, WI § 400-24 FLOODPLAIN ZONING § 400-25 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 (c) The variance is not contrary to the public interest; and (d) The variance is consistent with the purpose of this chapter in § 400-3. (2) In addition to the criteria in Subsection D(1), to qualify for a variance under FEMA regulations, the Board must find that the following criteria have been met: (a) The variance shall not cause any increase in the regional flood elevation; (b) The applicant has shown good and sufficient cause for issuance of the variance; (c) Failure to grant the variance would result in exceptional hardship; (d) Granting the variance will not result in additional threats to public safety, extraordinary expense, create a nuisance, cause fraud on or victimization of the public, or conflict with existing local laws or ordinances; (e) The variance granted is the minimum necessary, considering the flood hazard, to afford relief. (3) A variance shall not: (a) Grant, extend or increase any use prohibited in the zoning district; (b) Be granted for a hardship based solely on an economic gain or loss; (c) Be granted for a hardship which is self-created. (d) Damage the rights or property values of other persons in the area; (e) Allow actions without the amendments to this chapter or map(s) required in Article VIII, Amendments; and (f) Allow any alteration of an historic structure, including its use, which would preclude its continued designation as an historic structure. (4) When a floodplain variance is granted, the Board shall notify the applicant in writing that it may increase risks to life and property and flood insurance premiums could increase up to $25 per $100 of coverage. A copy shall be maintained with the variance record. § 400-25. To review appeals of permit denials. A. The zoning agency (§ 400-23) or Board shall review all data related to the appeal. This may include: (1) Permit application data listed in § 400-22B; (2) Floodway/floodfringe determination data in § 400-17E; (3) Data listed in § 400-12A(2) where the applicant has not submitted this information to the Zoning Administrator; and (4) Other data submitted with the application or submitted to the Board with the appeal. B. For appeals of all denied permits the Board shall: (1) Follow the procedures of § 400-24; Village of Mazomanie, WI § 400-25 MAZOMANIE CODE § 400-26 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 (2) Consider zoning agency recommendations; and (3) Either uphold the denial or grant the appeal. C. For appeals concerning increases in regional flood elevation the Board shall: (1) Uphold the denial where the Board agrees with the data showing an increase in flood elevation. Increases may only be allowed after amending the flood profile and map and all appropriate legal arrangements are made with all adversely affected property owners as per the requirements of Article VIII Amendments; and (2) Grant the appeal where the Board agrees that the data properly demonstrates that the project does not cause an increase provided no other reasons for denial exist. § 400-26. Floodproofing standards. A. No permit or variance shall be issued for a non -residential structure designed to be watertight below the regional flood elevation until the applicant submits a plan certified by a registered professional engineer or architect that the floodproofing measures will protect the structure or development to or above the flood protection elevation and submits a FEMA Floodproofing Certificate. Floodproofing is not an alternative to the development standards in Articles II, III or IV or § 400-17. B. For a structure designed to allow the entry of floodwaters, no permit or variance shall be issued until the applicant submits a plan either: (1) Certified by a registered professional engineer or architect; or (2) Meeting or exceeding the following standards: (a) A minimum of two openings having a total net area of not less than one square inch for every square foot of enclosed area subject to flooding; (b) The bottom of all openings shall be no higher than one foot above grade; and (c) Openings may be equipped with screens, louvers, valves, or other coverings or devices provided that they permit the automatic entry and exit of floodwaters. C. Floodproofing measures shall be designed, as appropriate, to: (1) Withstand flood pressures, depths, velocities, uplift and impact forces and other regional flood factors; (2) Protect structures to the flood protection elevation; (3) Anchor structures to foundations to resist flotation and lateral movement; (4) Minimize or eliminate infiltration of floodwaters; (5) Minimize or eliminate discharges into floodwaters; (6) Placement of essential utilities to or above the flood protection elevation; and (7) If any part of the foundation below the flood protection elevation is enclosed, the following standards shall apply: Village of Mazomanie, WI § 400-26 FLOODPLAIN ZONING § 400-27 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 (a) The enclosed area shall be designed by a registered architect or engineer to allow for the efficient entry and exit of floodwaters without human intervention. A minimum of two openings must be provided with a minimum net area of at least one square inch for every one square foot of the enclosed area. The lowest part of the opening can be no more than 12 inches above the adjacent grade; (b) The parts of the foundation located below the flood protection elevation must be constructed of flood-resistant materials; (c) Mechanical and utility equipment must be elevated or floodproofed to or above the flood protection elevation; and (d) The use must be limited to parking, building access or limited storage. § 400-27. Public information. A. Place marks on structures to show the depth of inundation during the regional flood. B. All maps, engineering data and regulations shall be available and widely distributed. C. Real estate transfers should show what floodplain district any real property is in. Village of Mazomanie, WI § 400-28 FLOODPLAIN ZONING § 400-30 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 ARTICLE VIII Amendments § 400-28. Amendment required. Obstructions or increases may only be permitted if amendments are made to this chapter, the official floodplain zoning maps, floodway lines and water surface profiles, in accordance with § 400-29. A. In AE Zones with a mapped floodway, no obstructions or increases shall be permitted unless the applicant receives a conditional letter of map revision from FEMA and amendments are made to this chapter, the official floodplain zoning maps, floodway lines and water surface profiles, in accordance with § 400-29. Any such alterations must be reviewed and approved by FEMA and the DNR. B. In A Zones, increases equal to or greater than 1.0 foot may only be permitted if the applicant receives a Conditional letter of map revision from FEMA and amendments are made to this chapter, the official floodplain maps, floodway lines, and water surface profiles, in accordance with § 400-29. § 400-29. General. The governing body shall change or supplement the floodplain zoning district boundaries and this chapter in the manner outlined in § 400-30 below. Actions which require an amendment to the chapter and/or submittal of a letter of map change (LOMC) include, but are not limited to, the following: A. Any fill or floodway encroachment that obstructs flow causing any increase in the regional flood height; B. Any change to the floodplain boundaries and/or watercourse alterations on the FIRM; C. Any changes to any other officially adopted floodplain maps listed in § 400-5B(2); D. Any floodplain fill which raises the elevation of the filled area to a height at or above the flood protection elevation and is contiguous to land lying outside the floodplain; E. Correction of discrepancies between the water surface profiles and floodplain maps; F. Any upgrade to a floodplain zoning ordinance text required by § NR 116.05, Wis. Adm. Code, or otherwise required by law, or for changes by the municipality; and G. All channel relocations and changes to the maps to alter floodway lines or to remove an area from the floodway or the floodfringe that is based on a base flood elevation from a FIRM requires prior approval by FEMA. § 400-30. Procedures. Ordinance amendments may be made upon petition of any party according to the provisions of § 62.23, Wis. Stats., for cities and villages. The petitions shall include all data required by §§ 400-17E and 400-22B. The land use permit shall not be issued until a letter of map revision is issued by FEMA for the proposed changes. A. The proposed amendment shall be referred to the zoning agency for a public hearing and recommendation to the governing body. The amendment and notice of public hearing shall be submitted to the Department regional office for review prior to the hearing. The amendment procedure shall comply with the provisions of §62.23, Wis. Stats., for cities and villages. Village of Mazomanie, WI § 400-30 FLOODPLAIN ZONING § 400-30 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 B. No amendments shall become effective until reviewed and approved by the Department. C. All persons petitioning for a map amendment that obstructs flow causing any increase in the regional flood height, shall obtain flooding easements or other appropriate legal arrangements from all adversely affected property owners and notify local units of government before the amendment can be approved by the governing body. Village of Mazomanie, WI § 400-31 FLOODPLAIN ZONING § 400-31 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 ARTICLE IX Enforcement § 400-31. Violations and penalties. Any violation of the provisions of this chapter by any person shall be unlawful and shall be referred to the municipal attorney who shall expeditiously prosecute all such violators. A violator shall, upon conviction, forfeit to the municipality a penalty of not more than $50, together with a taxable cost of such action. Each day of continued violation shall constitute a separate offense. Every violation of this chapter is a public nuisance, and the creation may be enjoined, and the maintenance may be abated by action at suit of the municipality, the state, or any citizen thereof pursuant to § 87.30, Wis. Stats. Village of Mazomanie, WI § 400-32 FLOODPLAIN ZONING § 400-32 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 ARTICLE X Terminology § 400-32. Definitions. Unless specifically defined, words and phrases in this chapter shall have their common law meaning and shall be applied in accordance with their common usage. Words used in the present tense include the future, the singular number includes the plural and the plural number includes the singular. The word "may" is permissive, "shall" is mandatory and is not discretionary. A ZONES — Those areas shown on the Official Floodplain Zoning Map which would be inundated by the regional flood. These areas may be numbered or unnumbered A Zones. The A Zones may or may not be reflective of flood profiles, depending on the availability of data for a given area. ACCESSORY STRUCTURE or USE — A facility, structure, building or use which is accessory or incidental to the principal use of a property, structure or building. An accessory structure shall not be used for human habitation. AH ZONE — See "area of shallow flooding." ALTERATION — An enhancement, upgrade or substantial change or modification other than an addition or repair to a dwelling or to electrical, plumbing, heating, ventilating, air conditioning and other systems within a structure. AO ZONE — See "area of shallow flooding." AREA OF SHALLOW FLOODING — A designated AO, AH, AR/AO, AR/AH, or VO zone on a community's Flood Insurance Rate Map (FIRM) with a 1% or greater annual chance of flooding to an average depth of one to three feet where a clearly defined channel does not exist, where the path of flooding is unpredictable, and where velocity flood may be evident. Such flooding is characterized by ponding or sheet flow. BASE FLOOD — Means the flood having a 1% chance of being equaled or exceeded in any given year, as published by FEMA as part of a FIS and depicted on a FIRM. BASEMENT — Any enclosed area of a building having its floor sub-grade on all sides. BUILDING — See "structure." BULKHEAD LINE — A geographic line along a reach of navigable water that has been adopted by a municipal ordinance and approved by the Department pursuant to § 30.11, Wis. Stats., and which allows limited filling between this bulkhead line and the original ordinary highwater mark, except where such filling is prohibited by the floodway provisions of this chapter. CAMPGROUND — Any parcel of land which is designed, maintained, intended, or used for the purpose of providing sites for nonpermanent overnight use by four or more camping units, or which is advertised or represented as a camping area. CAMPING UNIT — Any portable device, no more than 400 square feet in area, used as a temporary shelter, including but not limited to a camping trailer, motor home, bus, van, pick -up truck, or tent that is fully licensed, if required, and ready for highway use. CERTIFICATE OF COMPLIANCE — A certification that the construction and the use of land or a building, the elevation of fill or the lowest floor of a structure is in compliance with all of the provisions of this chapter. CHANNEL — A natural or artificial watercourse with definite bed and banks to confine and conduct Village of Mazomanie, WI § 400-32 MAZOMANIE CODE § 400-32 Downloaded from https://ecode360.com/MA2209 on 2026-05-05 normal flow of water. CRAWLWAYS or CRAWL SPACE — An enclosed area below the first usable floor of a building, generally less than five feet in height, used for access to plumbing and electrical utilities. DECK — An unenclosed exterior structure that has no roof or sides and has a permeable floor which allows the infiltration of precipitation. DEPARTMENT — The Wisconsin Department of Natural Resources. DEVELOPMENT — Any artificial change to improved or unimproved real estate, including, but not limited to, the construction of buildings, structures or accessory structures; the construction of additions or alterations to buildings, structures or accessory structures; the repair of any damaged structure or the improvement or renovation of any structure, regardless of percentage of damage or improvement; the placement of buildings or structures; subdivision layout and site preparation; mining, dredging, filling, grading, paving, excavation or drilling operations; the storage, deposition or extraction of materials or equipment; and the installation, repair or removal of public or private sewage disposal systems or water supply facilities. DRYLAND ACCESS — A vehicular access route which is above the regional flood elevation, and which connects land located in the floodplain to land outside the floodplain, such as a road with its surface above regional flood elevation and wide enough for wheeled rescue and relief vehicles. ENCROACHMENT — Any fill, structure, equipment, use or development in the floodway. FEDERAL EMERGENCY MANAGEMENT AGENCY (FEMA) — The federal agency that administers the National Flood Insurance Program. FLOOD FREQUENCY — The probability of a flood occurrence which is determined from statistical analyses. The frequency of a particular flood event is usually expressed as occurring, on the average once in a specified number of years or as a percent chance of occurring in any given year. FLOOD HAZARD BOUNDARY MAP — A map designating approximate flood hazard areas. Flood hazard areas are designated as unnumbered A -Zones and do not contain floodway lines or regional flood elevations. This map forms the basis for both the regulatory and insurance aspects of the National Flood Insurance Program (NFIP) until superseded by a Flood Insurance Study and a Flood Insurance Rate Map. FLOOD INSURANCE RATE MAP (FIRM) — A map of a community on which the Federal Insurance Administration has delineated both the floodplain and the risk premium zones applicable to the community. This map can only be amended by the Federal Emergency Management Agency. FLOOD INSURANCE STUDY — A technical engineering examination, evaluation, and determination of the local flood hazard areas. It provides maps designating those areas affected by the regional flood and provides both flood insurance rate zones and base flood elevations and may provide floodway lines. The flood hazard areas are designated as numbered and unnumbered A Zones. Flood Insurance Rate Maps, that accompany the Flood Insurance Study, form the basis for both the regulatory and the insurance aspects of the National Flood Insurance Program. FLOOD or FLOODING — A general and temporary condition of partial or complete inundation of normally dry land areas caused by one of the following conditions: A. The overflow or rise of inland waters; B. The rapid accumulation or runoff of surface waters from any source; C. The inundation caused by waves or currents of water exceeding anticipated cyclical levels along the shore of Lake Michigan or Lake Superior; or Downloaded from https://ecode360.com/MA2209 on 2026-05-05 Village of Mazomanie, WI § 400-32 FLOODPLAIN ZONING § 400-32 D. The sudden increase caused by an unusually high-water level in a natural body of water, accompanied by a severe storm, or by an unanticipated force of nature, such as a seiche, or by some similarly unusual event. FLOOD PROFILE — A graph or a longitudinal profile line showing the relationship of the water surface elevation of a flood event to locations of land surface elevations along a stream or river. FLOOD PROTECTION ELEVATION — An elevation of two feet of freeboard above the Regional Flood Elevation. (Also see: "freeboard.") FLOOD STORAGE — Those floodplain areas where storage of floodwaters has been taken into account during analysis in reducing the regional flood discharge. FLOODFRINGE — That portion of the floodplain outside of the floodway which is covered by floodwaters during the regional flood and associated with standing water rather than flowing water. FLOODPLAIN — Land which has been or may be covered by floodwater during the regional flood. It includes the floodway and the floodfringe and may include other designated floodplain areas for regulatory purposes. FLOODPLAIN ISLAND — A natural geologic land formation within the floodplain that is surrounded, but not covered, by floodwater during the regional flood. FLOODPLAIN MANAGEMENT — Policy and procedures to ensure wise use of floodplains, including mapping and engineering, mitigation, education, and administration and enforcement of floodplain regulations. FLOODPROOFING — Any combination of structural provisions, changes or adjustments to properties and structures, water and sanitary facilities and contents of buildings subject to flooding, for the purpose of reducing or eliminating flood damage. FLOODWAY — The channel of a river or stream and those portions of the floodplain adjoining the channel required to carry the regional flood discharge. FREEBOARD — A safety factor expressed in terms of a specified number of feet above a calculated flood level. Freeboard compensates for any factors that cause flood heights greater than those calculated, including ice jams, debris accumulation, wave action, obstruction of bridge openings and floodways, the effects of watershed urbanization, loss of flood storage areas due to development and aggregation of the river or stream bed. HABITABLE STRUCTURE — Any structure or portion thereof used or designed for human habitation. HEARING NOTICE — Publication or posting meeting the requirements of Ch. 985, Wis. Stats. For appeals, a Class 1 notice, published once at least one week (seven days) before the hearing, is required. For all zoning ordinances and amendments, a Class 2 notice, published twice, once each week consecutively, the last at least a week (seven days) before the hearing. Local ordinances or bylaws may require additional notice, exceeding these minimums. HIGH FLOOD DAMAGE POTENTIAL — Damage that could result from flooding that includes any danger to life or health or any significant economic loss to a structure or building and its contents. HIGHEST ADJACENT GRADE — The highest natural elevation of the ground surface prior to construction next to the proposed walls of a structure. HISTORIC STRUCTURE — Any structure that is either: A. Listed individually in the National Register of Historic Places or preliminarily determined by the Secretary of the Interior as meeting the requirements for individual listing on the National Register; Downloaded from https://ecode360.com/MA2209 on 2026-05-05 Village of Mazomanie, WI § 400-32 MAZOMANIE CODE § 400-32 B. Certified or preliminarily determined by the Secretary of the Interior as contributing to the historical significance of a registered historic district or a district preliminarily determined by the Secretary to qualify as a registered historic district; C. Individually listed on a state inventory of historic places in states with historic preservation programs which have been approved by the Secretary of the Interior; or D. Individually listed on a local inventory of historic places in communities with historic preservation programs that have been certified either by an approved state program, as determined by the Secretary of the Interior; or by the Secretary of the Interior in states without approved programs. INCREASE IN REGIONAL FLOOD HEIGHT — A calculated upward rise in the regional flood elevation greater than 0.00 foot, based on a comparison of existing conditions and proposed conditions which is directly attributable to development in the floodplain but not attributable to manipulation of mathematical variables such as roughness factors, expansion and contraction coefficients and discharge. LAND USE — Any nonstructural use made of unimproved or improved real estate. (Also see "development.") LOWEST ADJACENT GRADE — Elevation of the lowest ground surface that touches any of the exterior walls of a building. LOWEST FLOOR — The lowest floor of the lowest enclosed area (including basement). MAINTENANCE — The act or process of ordinary upkeep and repairs, including redecorating, refinishing, nonstructural repairs, or the replacement of existing fixtures, systems or equipment with equivalent fixtures, systems, or structures. MANUFACTURED HOME — A structure transportable in one or more sections, which is built on a permanent chassis and is designed to be used with or without a permanent foundation when connected to required utilities. The term "manufactured home" includes a mobile home but does not include a "mobile recreational vehicle." MOBILE RECREATIONAL VEHICLE — A vehicle which is built on a single chassis, 400 square feet or less when measured at the largest horizontal projection, designed to be self-propelled, carried or permanently towable by a licensed, light -duty vehicle, is licensed for highway use if registration is required and is designed primarily not for use as a permanent dwelling, but as temporary living quarters for recreational, camping, travel or seasonal use. Manufactured homes that are towed or carried onto a parcel of land, but do not remain capable of being towed or carried, including park model homes, do not fall within the definition of "mobile recreational vehicles." MOBILE/MANUFACTURED HOME PARK OR SUBDIVISION — A parcel (or contiguous parcels) of land, divided into two or more manufactured home lots for rent or sale. MOBILE/MANUFACTURED HOME PARK OR SUBDIVISION, EXISTING — A parcel of land, divided into two or more manufactured home lots for rent or sale, on which the construction of facilities for servicing the lots is completed before the effective date of this chapter. At a minimum, this would include the installation of utilities, the construction of streets and either final site grading or the pouring of concrete pads. MOBILE/MANUFACTURED HOME PARK, EXPANSION TO EXISTING — The preparation of additional sites by the construction of facilities for servicing the lots on which the manufactured homes are to be affixed. This includes installation of utilities, construction of streets and either final site grading, or the pouring of concrete pads. MODEL, CORRECTED EFFECTIVE — A hydraulic engineering model that corrects any errors that Downloaded from https://ecode360.com/MA2209 on 2026-05-05 Village of Mazomanie, WI § 400-32 FLOODPLAIN ZONING § 400-32 occur in the Duplicate Effective Model, adds any additional cross sections to the Duplicate Effective Model, or incorporates more detailed topographic information than that used in the current effective model. MODEL, DUPLICATE EFFECTIVE — A copy of the hydraulic analysis used in the effective FIS and referred to as the effective model. MODEL, EFFECTIVE — The hydraulic engineering model that was used to produce the current effective Flood Insurance Study. MODEL, EXISTING (PRE-PROJECT) — A modification of the Duplicate Effective Model or Corrected Effective Model to reflect any man-made modifications that have occurred within the floodplain since the date of the effective model but prior to the construction of the project for which the revision is being requested. If no modification has occurred since the date of the effective model, then this model would be identical to the Corrected Effective Model or Duplicate Effective Model. MODEL, REVISED (POST- PROJECT) — A modification of the Existing or Pre -Project Conditions Model, Duplicate Effective Model or Corrected Effective Model to reflect revised or post -project conditions. MUNICIPALITY or MUNICIPAL — The county, city or village governmental units enacting, administering, and enforcing this chapter. NAVD or NORTH AMERICAN VERTICAL DATUM — Elevations referenced to mean sea level datum, 1988 adjustment. NEW CONSTRUCTION — Structures for which the start of construction commenced on or after the effective date of a floodplain zoning regulation adopted by this community and includes any subsequent improvements to such structures. NGVD or NATIONAL GEODETIC VERTICAL DATUM — Elevations referenced to mean sea level datum, 1929 adjustment. NON-FLOOD DISASTER — A fire or an ice storm, tornado, windstorm, mudslide, or other destructive act of nature, but excludes a flood. NONCONFORMING STRUCTURE — An existing lawful structure or building which is not in conformity with the dimensional or structural requirements of this chapter for the area of the floodplain which it occupies. (For example, an existing residential structure in the floodfringe district is a conforming use. However, if the lowest floor is lower than the flood protection elevation, the structure is nonconforming.) NONCONFORMING USE — An existing lawful use or accessory use of a structure or building which is not in conformity with the provisions of this chapter for the area of the floodplain which it occupies (such as a residence in the floodway). OBSTRUCTION TO FLOW — Any development which blocks the conveyance of floodwaters such that this development alone or together with any future development will cause an increase in regional flood height. OFFICIAL FLOODPLAIN ZONING MAP — That map, adopted and made part of this chapter, as described in § 400-5B, which has been approved by the Department and FEMA. OPEN SPACE USE — Those uses having a relatively low flood damage potential and not involving structures. ORDINARY HIGHWATER MARK — The point on the bank or shore up to which the presence and action of surface water is so continuous as to leave a distinctive mark such as by erosion, destruction or prevention Downloaded from https://ecode360.com/MA2209 on 2026-05-05 Village of Mazomanie, WI § 400-32 MAZOMANIE CODE § 400-32 of terrestrial vegetation, predominance of aquatic vegetation, or other easily recognized characteristic. PERSON — An individual, or group of individuals, corporation, partnership, association, municipality, or state agency. PRIVATE SEWAGE SYSTEM — A sewage treatment and disposal system serving one structure with a septic tank and soil absorption field located on the same parcel as the structure. It also means an alternative sewage system approved by the Department of Safety and Professional Services, including a substitute for the septic tank or soil absorption field, a holding tank, a system serving more than one structure, or a system located on a different parcel than the structure. PUBLIC UTILITIES — Those utilities using underground or overhead transmission lines such as electric, telephone and telegraph, and distribution and collection systems such as water, sanitary sewer, and storm sewer. REASONABLY SAFE FROM FLOODING — Means base floodwaters will not inundate the land or damage structures to be removed from the floodplain and that any subsurface waters related to the base flood will not damage existing or proposed buildings. REGIONAL FLOOD — A flood determined to be representative of large floods known to have occurred in Wisconsin. A regional flood is a flood with a 1% chance of being equaled or exceeded in any given year, and if depicted on the FIRM, the RFE is equivalent to the BFE. START OF CONSTRUCTION — The date the building permit was issued, provided the actual start of construction, repair, reconstruction, rehabilitation, addition, placement, or other improvement was within 180 days of the permit date. The actual start means either the first placement of permanent construction on a site, such as the pouring of slab or footings, the installation of piles, the construction of columns, or any work beyond initial excavation, or the placement of a manufactured home on a foundation. Permanent construction does not include land preparation, such as clearing, grading, and filling, nor does it include the installation of streets and/or walkways, nor does it include excavation for a basement, footings, piers or foundations or the erection of temporary forms, nor does it include the installation on the property of accessory buildings, such as garages or sheds not occupied as dwelling units or not part of the main structure. For an alteration, the actual start of construction means the first alteration of any wall, ceiling, floor, or other structural part of a building, whether or not that alteration affects the external dimensions of the building. STRUCTURE — Any man-made object with form, shape and utility, either permanently or temporarily attached to, placed upon or set into the ground, stream bed or lakebed, including, but not limited to, roofed and walled buildings, gas or liquid storage tanks, bridges, dams and culverts. SUBDIVISION — Has the meaning given in § 236.02(12), Wis. Stats. SUBSTANTIAL DAMAGE — Damage of any origin sustained by a structure, whereby the cost of restoring the structure to its pre-damaged condition would equal or exceed 50% of the equalized assessed value of the structure before the damage occurred. SUBSTANTIAL IMPROVEMENT — Any repair, reconstruction, rehabilitation, addition or improvement of a building or structure, the cost of which equals or exceeds 50% of the equalized assessed value of the structure before the improvement or repair is started. If the structure has sustained substantial damage, any repairs are considered substantial improvement regardless of the work performed. The term does not include either any project for the improvement of a building required to correct existing health, sanitary or safety code violations identified by the building official and that are the minimum necessary to assure safe living conditions; or any alteration of an historic structure provided that the alteration will not preclude the structure's continued designation as an historic structure. Downloaded from https://ecode360.com/MA2209 on 2026-05-05 Village of Mazomanie, WI § 400-32 FLOODPLAIN ZONING § 400-32 UNNECESSARY HARDSHIP — Where special conditions affecting a particular property, which were not self-created, have made strict conformity with restrictions governing areas, setbacks, frontage, height, or density unnecessarily burdensome or unreasonable in light of the purposes of the Ordinance. VARIANCE — An authorization by the Board of Adjustment or Appeals for the construction or maintenance of a building or structure in a manner which is inconsistent with dimensional standards (not uses) contained in the Floodplain Zoning Ordinance. VIOLATION — The failure of a structure or other development to be fully compliant with the Floodplain Zoning Ordinance. A structure or other development without required permits, lowest floor elevation documentation, floodproofing certificates or required floodway encroachment calculations is presumed to be in violation until such time as that documentation is provided. WATER SURFACE PROFILE — A graphical representation showing the elevation of the water surface of a watercourse for each position along a reach of river or stream at a certain flood flow. A water surface profile of the regional flood is used in regulating floodplain areas. WATERSHED — The entire region contributing runoff or surface water to a watercourse or body of water. WELL — Means an excavation opening in the ground made by digging, boring, drilling, driving or other methods, to obtain groundwater regardless of its intended use. § 158-21. Limitation on number of dogs. A. Findings. The keeping of a large number of dogs within the Village for a considerable period of time detracts from and, in many instances, is detrimental to healthful and comfortable life in such areas. The keeping of a large number of dogs is, therefore, declared a public nuisance. B. Definitions. As used in this section, the following definitions apply:1 FAMILY — One or more persons. RESIDENTIAL LOT — A parcel of land zoned as residential, occupied or to be occupied by a dwelling, platted or unplatted, and under common ownership. For the purpose of this section, any vacant parcel or parcels adjoining a dwelling and under the same ownership shall constitute one lot. C. Number of dogs limited. 2 (1) No family shall own, harbor or keep in its possession more than three dogs on any residential lot without the prior approval of the Village Board, except that a litter of pups or a portion of a litter may be kept for not more than eight weeks from birth. If more than one family resides on a residential lot, then only a total of three dogs shall be allowed on the residential lot unless prior approval is obtained from the Village Board. (2) The above requirement may be waived with the approval of the Village Board or when a kennel license has been issued by the Village. Such application for waiver shall first be made to the Village Clerk-Treasurer who shall forward the request with his approval or objection to the Public Protection and Ordinance Committee of the Village Board, which shall receive reports from the Health Officer and the Police Department on such application. After deliberation, the Public Protection and Ordinance Committee shall make a recommendation to the Village Board prior to Board action on the matter. 1. Editor's Note: The definition of "dog" which appeared in this subsection was deleted at time of adoption of Code (see Ch. 1, General Provisions, Art. II). See the definition of "dog" provided in § 158-1 of this chapter. 2. Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II). Village of Mazomanie, WI Downloaded from https://ecode360.com/MA2209 on 2026-07-06 VILLAGE OF MAZOMANIE, WISCONSIN FINANCIAL STATEMENTS Including Independent Auditor’s Report As of and for the year ended December 31, 2025 Johnson Block & Company, Inc. Certified Public Accountants 2500 Business Park Road Mineral Point, Wisconsin 53565 Phone: (608) 987-2206 DRAFT V ILLAGE OF MAZOMANIE, WISCONSIN D ECEMBER 31, 2025 T ABLE OF CONTENTS Independent Auditor’s Report ............................................................................................................................. 1 Basic Financial Statements Government-Wide Financial Statements Exhibit A-1 Statement of Net Position ............................................................................................. 4 Exhibit A-2 Statement of Activities .................................................................................................. 6 Fund Financial Statements Exhibit A-3 Balance Sheet – Governmental Funds .......................................................................... 7 Exhibit A-4 Reconciliation of the Governmental Funds Balance Sheet with the Statement of Net Position ........................................................................................ 8 Exhibit A-5 Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds ................................................................................................ 9 Exhibit A-6 Reconciliation of Statement of Revenues, Expenditures, and Changes in Fund Balance of Governmental Funds to the Statement of Activities ............. 10 Exhibit A-7 Statement of Net Position – Proprietary Funds .......................................................... 11 Exhibit A-8 Statement of Revenues, Expenses, and Changes in Fund Net Position – Proprietary Funds ................................................................................................... 13 Exhibit A-9 Statement of Cash Flows – Proprietary Funds ........................................................... 14 Exhibit A-10 Statement of Fiduciary Net Position ........................................................................... 16 Exhibit A-11 Statement of Changes in Fiduciary Net Position ....................................................... 17 Notes to the Basic Financial Statements ..................................................................................................... 18 Required Supplementary Information Exhibit B-1 Budgetary Comparison Schedule for the General Fund ................................................... 62 Exhibit B-2 Wisconsin Retirement System Schedules ......................................................................... 63 Exhibit B-3 Local Retiree Life Insurance Fund Schedules ................................................................... 64 Notes to the Required Supplementary Information .......................................................................................... 65 Supplementary Information Exhibit C-1 Combining Balance Sheet – Nonmajor Governmental Funds ........................................ 70 Exhibit C-2 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Nonmajor Governmental Funds ................................................................................ ...... 71 DRAFT Page 1 INDEPENDENT AUDITOR’S REPORT To the Village Board Village of Mazomanie Mazomanie, Wisconsin Opinions We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund inform ation of the Village of Mazomanie, Wisconsin (“Village”), as of and for the year ended December 31, 2025, and the related notes to the financial statements, which collectively comprise the Village’s basic financial statements as listed in the table of contents. In our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Village, as of December 31, 2025, and the respective changes in financial position and, where applicable , cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis For Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statemen ts section of our report. We are required to be independent of the Village, and to meet our other et hical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We belie ve that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Emphasis of Matter As discussed in Note 23 to the financial statements, the Village recorded corrections of errors resulting in restatements of the beginning balances of the General Fund and Water Utility Fund as of January 1, 2025. Our opinions are not modified with respect to this matter. Responsibilities of Management for the Financial Statements Management is responsible for th e preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. DRAFT Page 2 Responsibilities of Management for the Financial Statements (Continued) In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Village’s ability to continue as a going concern for twelve months beyond the fina ncial statement date, including any currently known information that may raise substantial doubt shortly thereafter. Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with GAAS, we:  Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumst ances, but not for the purpose of expressing an opinion on the effectiveness of the Village’s intern al control. Accordingly, no such opinion is expressed.  Evaluate the appropriateness of accounting polic ies used and the reasonableness of significant accounting estimates made by management, as we ll as evaluate the overall presentation of the financial statements.  Conclude whether, in our judgment, there are cond itions or events, considered in the aggregate, that raise substantial doubt about the Village ’s ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant a udit findings, and certain internal control-related matters that we identified during the audit. Required Supplementary Information Accounting principles generally accepted in the Unite d States of America require that the budgetary comparison information, the Wisconsin Retiremen t System schedules, and the Local Retiree Life Insurance Fund schedules be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. DRAFT Page 3 Required Supplementary Information (Continued) We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United St ates of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s r esponses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic fi nancial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Management has omitted the Management’s Discussion and Analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinions on the basic financial statements are not affected by this missing information. Supplementary Information Our audit was conducted for the purpose of forming opinions on the financials statements that collectively comprise of the Village’s basic financial statements . The combining nonmajor fund financial statements are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining nonmajor fund financial statements are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additi onal procedures, including comparing and reconciling such information directly to the underlying accounti ng and other records used to prepare the basic financial statements or to the basic financial stat ements themselves, and other additional procedures in accordance with auditing standards ge nerally accepted in the United States of America. In our opinion, the combining nonmajor fund financial statements are fair ly stated, in all material respects, in relation to the basic financial statements as a whole. Report on Summarized Comparative Information We have previously audited the Village’s 2024 financial statements, and we expressed unmodified audit opinions on the respective financial statements of th e governmental activities, the business-type activities, each major fund, and the aggregate remaining fund info rmation in our report da ted June 19, 2025. In our opinion, except as discussed in the emphasis of matter paragraph, the summarized comparative information presented herein as of and for the year ended December 31, 2024, is consistent, in all material respects, with the audited financial statements from which it has been derived. Johnson Block & Company, Inc. July 8, 2026 DRAFT B ASIC FINANCIAL STATEMENTS DRAFT Exhibit A-1 Village of Mazomanie Statement of Net Position December 31, 2025 (With Summarized Financial Information as of December 31, 2024) Governmental Business-Type Totals Activities Activities 2025 2024 ASSETS Current assets Cash and investments 2,663,559$ 4,891,575$ 7,555,134$ 8,918,378$ Cash and investments-restricted 948,896 948,896 924,064 Receivables: Taxes receivable 1,621,044 1,621,044 1,178,623 Customers 21,578 556,230 577,808 592,874 Lease receivable 35,497 35,497 22,648 Due from other governments 29,537 29,537 386,945 Other 4,382 50,946 55,328 6,334 Prepaid items 53,347 53,347 48,953 Materials and supplies 13,738 13,738 9,159 Internal balances 477,809 (477,809) Total current assets 4,906,753 5,983,576 10,890,329 12,087,978 Noncurrent assets Capital assets: Property, plant and equipment 11,807,066 17,706,068 29,513,134 28,036,809 Less: accumulated provision for depreciation (6,297,062) (9,684,521) (15,981,583) (15,009,396) Total capital assets 5,510,004 8,021,547 13,531,551 13,027,413 Notes receivable 101,009 101,009 101,009 Lease receivable 59,296 59,296 70,140 Investment in Vanguard Commission 262,737 262,737 262,737 Total noncurrent assets 5,670,309 8,284,284 13,954,593 13,461,299 Total assets 10,577,062 14,267,860 24,844,922 25,549,277 DEFERRED OUTFLOWS OF RESOURCES Pension outflows 150,180 77,365 227,545 320,776 OPEB outflows 7,478 15,459 22,937 28,979 Unamortized major repairs 188,633 188,633 20,266 Deferred amount on refunding 41,807 41,807 61,653 Total deferred outflows of resources 157,658 323,264 480,922 431,674 Total assets and deferred outflows of resources 10,734,720$ 14,591,124 $ 25,325,844 $ 25,980,951 $ The notes to the basic financial statements are an integral part of this statement. Page 4 DRAFT Exhibit A-1 (Continued) Village of Mazomanie Statement of Net Position December 31, 2025 (With Summarized Financial Information as of December 31, 2024) Governmental Business-Type Totals Activities Activities 2025 2024 LIABILITIES Current liabilities (Payable from current assets) Accounts payable 186,208$ 595,446$ 781,654$ 738,593$ Unearned revenue 17,563 17,563 25,886 Public benefits payable 30,912 30,912 32,738 Due to other governments 41,695 41,695 8,005 Accrued interest 28,565 1,725 30,290 26,864 Customer deposits 1,293 1,293 26,691 Developer payable 1,385,869 Current portion of long-term debt: General obligation debt 749,257 20,839 770,096 452,146 Compensated absences 22,659 19,615 42,274 39,065 Total current liabilities (payable from current assets) 1,004,252 711,525 1,715,777 2,735,857 Current liabilities (Payable from restricted assets) Accrued interest 70,590 70,590 46,049 Current portion of long-term debt: Mortgage revenue bonds 415,000 415,000 405,000 Total current liabilities (payable from restricted assets) 485,590 485,590 451,049 Long-term liabilities Mortgage revenue bonds 4,510,000 4,510,000 4,915,000 General obligation debt 2,553,610 482,511 3,036,121 3,389,066 Compensated absences 23,194 20,499 43,693 70,227 Net pension liability 25,551 13,163 38,714 36,096 Net OPEB liability 20,241 41,847 62,088 69,520 Less: current portion (771,916) (455,454) (1,227,370) (896,211) Total long-term liabilities 1,850,680 4,612,566 6,463,246 7,583,698 Total liabilities 2,854,932 5,809,681 8,664,613 10,770,604 DEFERRED INFLOWS OF RESOURCES Deferred revenue 2,046,239 2,046,239 1,780,378 Leases 91,806 91,806 90,890 Pension inflows 74,721 38,492 113,213 193,206 OPEB inflows 15,140 31,302 46,442 40,361 Total deferred inflows of resources 2,227,906 69,794 2,297,700 2,104,835 NET POSITION Net investment in capital assets 3,136,394 5,039,972 8,176,366 7,870,369 Restricted for: Community development block grant 226,171 226,171 221,874 Library expendable trust 771,954 771,954 682,231 Special redemption 243,507 243,507 242,891 Other 530,671 530,671 59,850 Equipment replacement 216,371 216,371 208,943 Debt service reserve 418,428 418,428 426,181 Unrestricted 986,692 2,793,371 3,780,063 3,393,173 Total net position 5,651,882 8,711,649 14,363,531 13,105,512 T otal liabilities, deferred inflows of resources, and net position 10,734,720$ 14,591,124 $ 25,325,844 $ 25,980,951 $ The notes to the basic financial statements are an integral part of this statement. Page 5 DRAFT Exhibit A-2 Village of Mazomanie Statement of Activities For the Year Ended December 31, 2025 (With Summarized Financial Information for the Year Ended December 31, 2024) Operating Capital Business Charges Grants and Grants and Governmental Type Totals Functions/Programs Expenses for Services Contributions Contributions Activities Activities 2025 2024 Primary Government: Governmental activities: General government 492,380$ 143,960$ $ $ (348,420)$ $ (348,420)$ (252,492)$ Public safety 721,727 4,135 13,149 (704,443) (704,443) (606,666) Public works 617,281 68,307 183,547 208,949 (156,478) (156,478) (75,789) Health and human services 24,931 4,410 (20,521) (20,521) (19,996) Sanitation 134,290 128,445 5,152 (693) (693) (4,785) Leisure activities 664,265 123,079 69,972 (471,214) (471,214) (190,735) Economic development 8,445 (8,445) (8,445) 62,207 Interest and fiscal charges 95,945 (95,945) (95,945) (98,625) Total governmental activities 2,759,264 472,336 201,848 278,921 (1,806,159) (1,806,159) (1,186,881) Business-type activities: Water utility 433,599 487,618 54,019 54,019 28,004 Sewer utility 583,249 786,058 202,809 202,809 214,234 Electric utility 6,397,442 6,473,346 129,755 205,659 205,659 29,703 Total business-type activities 7,414,290 7,747,022 129,755 462,487 462,487 271,941 Total primary government 10,173,554$ 8,219,358$ 201,848$ 408,676$ (1,806,159) 462,487 (1,343,672) (914,940) General Revenues: Property taxes General purposes 1,057,642 1,057,642 1,038,036 Debt service 202,862 202,862 189,052 Tax Increments 519,875 519,875 518,951 Other taxes 10,832 10,832 11,880 Federal and State aid not restricted for specific purposes 260,497 260,497 205,258 Interest and investment earnings 194,169 225,740 419,909 347,066 Gain (loss) on sale of fixed assets 78,905 78,905 (16,240) Miscellaneous 51,169 51,169 33,413 Transfers 201,482 (201,482) Total general revenues and transfers 2,577,433 24,258 2,601,691 2,327,416 Changes in net position 771,274 486,745 1,258,019 1,412,476 Net position - beginning of year, as previously stated 4,936,413 8,283,956 13,220,369 11,693,036 Error correction - see Note 23 (55,805) (59,052) (114,857) Net position - beginning of year, as restated 4,880,608 8,224,904 13,105,512 11,693,036 Net position - end of year 5,651,882$ 8,711,649$ 14,363,531$ 13,105,512$ Program Revenues and Changes in Net Position Net (Expenses) Revenue The notes to the basic financial statements are an integral part of this statement. Page 6 DRAFT Other Governmental Totals General TIF #4 Funds 2025 2024 ASSETS Cash and investments 1,457,852 $ 229,595 $ 976,112 $ 2,663,559 $ 3,139,404 $ Receivables: Taxes 951,800 500,477 168,767 1,621,044 1,178,623 Customers 15,474 6,104 21,578 18,299 Lease receivable 94,793 94,793 92,788 Due from other governments 29,537 29,537 386,945 Other 4,382 4,382 6,334 Prepaid items 53,347 53,347 48,953 Long-term receivables: Notes 101,009 101,009 101,009 Advances due from other funds 384,468 37,980 422,448 64,651 Due from other funds 585,385 585,385 596,086 Total assets 3,192,570 $ 1,114,540 $ 1,289,972 $ 5,597,082 $ 5,633,092 $ LIABILITIES Accounts payable 186,208 $ $ $ 186,208 $ 35,627 $ Due to other funds 82,803 24,774 107,577 76,741 Advance due to other funds 422,448 422,448 64,651 Unearned revenue 17,563 17,563 25,886 Developer payable 1,385,869 Total liabilities 709,022 24,774 733,796 1,588,774 DEFERRED INFLOWS OF RESOURCES Leases 91,806 91,806 90,890 Deferred revenue 1,395,931 637,328 315,470 2,348,729 2,068,173 Total deferred inflows of resources 1,487,737 637,328 315,470 2,440,535 2,159,063 FUND BALANCES Nonspendable 56,334 56,334 50,851 Restricted 477,212 950,575 1,427,787 970,283 Unassigned (deficit) 939,477 (847) 938,630 864,121 Total fund balances 995,811 477,212 949,728 2,422,751 1,885,255 Total liabilities, deferred inflows of resources and fund balances 3,192,570$ 1,114,540$ 1,289,972$ 5,597,082$ 5,633,092$ (With Summarized Financial Information as of December 31, 2024) Exhibit A-3 Village of Mazomanie Balance Sheet Governmental Funds December 31, 2025 The notes to the basic financial statements are an integral part of this statement. Page 7 DRAFT Exhibit A-4 Village of Mazomanie Reconciliation of the Governmental Funds Balance Sheet with the Statement of Net Position December 31, 2025 (With Summarized Financial Information as of December 31, 2024) 2025 2024 Total fund balances - governmental funds: 2,422,751 $ 1,885,255 $ Amounts reported for governmental activities in the statement of net position are different because: Capital assets used in governmental funds are not financial resources and therefore are not reported in the fund statements. Amounts reported for governmental activities in the statement of net position: Governmental capital assets 11,807,066 11,460,365 Governmental accumulated depreciation (6,297,062) 5,510,004 (5,897,464) 5,562,901 Pension and OPEB deferred outflows and inflows of resources are actuarially determined by the plans. These items are reflected in the statement of net position and are being amortized with pension and OPEB expense in the statement of activities. The deferred outflows of resources and deferred inflows of resources are not financial resources or uses and therefore are not reported in the fund statements. Deferred outflows of resources 157,658 215,185 Deferred inflows of resources (89,861) (136,663) Other long-term assets that are not available to pay for current-period expenditures and therefore are deferred in the funds. Long-term notes and loans 101,009 101,009 Subsequent year tax equivalent from utility 201,482 186,787 Long-term liabilities, including bonds payable, are not due and payable in the current period and therefore are not reported in the funds statements. Long- term liabilities reported in the statement of net position that are not reported in the funds balance sheet are: Bonds and notes payable (2,553,610) (2,826,768) Accrued interest on general obligation debt (28,565) (24,881) Compensated absences (23,194) (37,596) Net pension liability (25,551) (23,209) OPEB liability (20,241) (21,412) Net position of governmental activities 5,651,882 $ 4,880,608 $ The notes to the basic financial statements are an integral part of this statement. Page 8 DRAFT Other Governmental Totals General TIF #4 Funds 2025 2024 REVENUES Taxes 1,061,518 $ 485,098 $ 244,594 $ 1,791,210$ 1,757,919$ Licenses and permits 61,931 61,931 67,865 Intergovernmental 682,685 39,700 2,493 724,878 808,917 Public charges for services 243,149 68,307 311,456 295,546 Fines and forfeits 11,725 25,811 37,536 61,706 Interest 44,367 48,270 7,755 100,392 136,014 Miscellaneous 167,269 95,384 262,653 404,284 Total revenues 2,272,644 573,068 444,344 3,290,056 3,532,251 EXPENDITURES Current: General governmen t 459,645 46,616 506,261 422,129 Public safety 649,067 649,067 650,542 Public works 372,050 54,224 426,274 435,777 Health and human services 31,392 31,392 19,666 Leisure activities 510,181 8,483 518,664 401,724 Economic development 60 5,560 2,824 8,444 22,117 Capital outlay 433,825 433,825 1,098,120 Debt service: Principal retirement 195,000 177,619 372,619 355,888 Interest and fiscal charges 21,833 2,633 67,796 92,262 88,642 Total expenditures 2,478,053 203,193 357,562 3,038,808 3,494,605 Excess (deficiency) of revenues over expenditures (205,409) 369,875 86,782 251,248 37,646 OTHER FINANCING SOURCES (USES) Debt proceeds 99,461 99,461 234,681 Transfers in 186,787 186,787 207,685 Transfers ou t (10,742) Total other financing sources (uses) 286,248 286,248 431,624 Net change in fund balances 80,839 369,875 86,782 537,496 469,270 Fund balances - beginning of year, as previously stated 970,777 107,337 862,946 1,941,060 1,415,985 Error correction - see Note 23 (55,805) (55,805) Fund balances - beginning of year, as restated 914,972 107,337 862,946 1,885,255 1,415,985 Fund balances - end of year 995,811$ 477,212 $ 949,728 $ 2,422,751$ 1,885,255$ (With Summarized Financial Information for the Year Ended December 31, 2024) Exhibit A-5 Village of Mazomanie Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds For the Year Ended December 31, 2025 The notes to the basic financial statements are an integral part of this statement. Page 9 DRAFT Exhibit A-6 Village of Mazomanie Reconciliation of Statement of Revenues, Expenditures, and Changes in Fund Balance of Governmental Funds to the Statement of Activities For the Year Ended December 31, 2025 (With Summarized Financial Information for the Year Ended December 31, 2024) 2025 2024 Net change in fund balances - total governmental funds 537,496 $ 469,270$ Amounts reported for governmental activities in the statement of activities are different because: The acquisition of capital assets are reported in the governmental funds as expenditures. However, for governmental activities those costs are shown in the statement of net position and allocated over their estimated useful lives as annual depreciation expenses in the statement of activities. Capital outlay reported in governmental fund statements 399,656 1,064,428 Depreciation expenses reported in the statement of activities (491,553) (488,733) Amount by which capital outlays are greater (less) than depreciation in the current period. (91,897) 575,695 The net effect of various miscellaneous transactions involving capital assets (i.e. sales, trade-ins, donations, and disposals) is to increase/decrease net position: 39,000 (16,241) Compensated absences and the OPEB liability are reported in the governmental funds when amounts are paid. The statement of activities reports the amount earned during the year. Change in OPEB liability and related deferred outflows and inflows of resources (2,986) 3,995 Change in compensated absences 14,402 8,217 Repayment of principal on long-term debt is reported in the governmental funds as an expenditure, but is reported as a reduction in long-term debt in the statement of net position and does not affect the statement of activities The amount of long-term debt principal payments in the current year is: 372,619 355,888 The issuance of long-term debt (e.g. bonds, notes) provides current financial resources to governmental funds but does not affect the statement of activities (99,461) (234,681) Additional economic development loans are reflected as expenditures in governmental funds, but are reported as additions to loans receivable in the statement of net position and does not affect the statement of activities. 14,140 In governmental funds, the current year utility tax equivalent is deferred and recognized as revenue in the subsequent year. In the statement of activities, this amount is recognized as a transfer in the year accrued. Prior year utility tax equivalent recognized as revenue in current year in the governmental funds (186,787) (196,943) Current year utility tax equivalent recognized as a transfer in for the statement of activities 201,482 186,787 14,695 (10,156) In governmental funds, interest payments on outstanding debt are reported as an expenditure when paid. In the statement of activities, interest is reported as incurred. The amount of interest paid during the current period 92,261 88,641 The amount of interest accrued during the current period (95,945) (98,625) Interest paid is greater (less) than interest expensed by (3,684) (9,984) Pension expense reported in the governmental funds represents current year required contributions into the defined benefit pension plan. Pension expense in the statement of activities is actuarially determined by the defined benefit pension plan as the difference between the net pension liability from the prior year to the current year, with some adjustments. Difference between the required contributions into the defined benefit pension plan the actuarially determined change in net pension liability between years, with adjustments. (8,910) 4,457 Change in net position - governmental activities 771,274 $ 1,160,600$ The notes to the basic financial statements are an integral part of this statement. Page 10 DRAFT Exhibit A-7 Village of Mazomanie Statement of Net Position Proprietary Funds December 31, 2025 (With Summarized Financial Information as of December 31, 2024) Water Sewer Electric Totals Utility Utility Utility 2025 2024 ASSETS Current assets Cash and investments 291,727$ 2,018,958$ 2,580,890$ 4,891,575$ 5,778,974$ Restricted cash: Bond depreciation 79,284 137,087 216,371 208,943 Bond reserve 84,358 404,660 489,018 472,230 Special redemption 48,701 194,806 243,507 242,891 Receivables: Customers 22,428 65,905 467,897 556,230 574,575 Other 50,946 50,946 Due from other funds 96,417 96,417 70,478 Materials and supplies 8,427 5,311 13,738 9,159 Total current assets 631,342 2,090,174 3,836,286 6,557,802 7,357,250 Noncurrent assets Capital assets: Property and equipment 6,076,564 2,354,577 9,274,927 17,706,068 16,576,444 Less: accumulated depreciation (1,987,506) (905,323) (6,791,692) (9,684,521) (9,111,932) Net book value of capital assets 4,089,058 1,449,254 2,483,235 8,021,547 7,464,512 Investment in Vanguard Commission 262,737 262,737 262,737 Total noncurrent assets 4,089,058 1,449,254 2,745,972 8,284,284 7,727,249 Total assets 4,720,400 3,539,428 6,582,258 14,842,086 15,084,499 DEFERRED OUTFLOWS OF RESOURCES Pension outflows 32,084 24,802 20,479 77,365 114,517 OPEB outflows 4,381 5,539 5,539 15,459 20,053 Unamortized major repairs 188,633 188,633 20,266 Deferred amount on refunding 3,293 38,514 41,807 61,653 Total deferred outflows of resources 228,391 30,341 64,532 323,264 216,489 Total assets and deferred outflows of resources 4,948,791$ 3,569,769 $ 6,646,790 $ 15,165,350 $ 15,300,988 $ The notes to the basic financial statements are an integral part of this statement. Page 11 DRAFT Exhibit A-7 (Continued) Village of Mazomanie Statement of Net Position Proprietary Funds (With Summarized Financial Information as of December 31, 2024) Water Sewer Electric Totals Utility Utility Utility 2025 2024 LIABILITIES Current liabilities (Payable from current assets) Accounts payable 1,195$ 33,080$ 561,171$ 595,446$ 702,966$ Due to other funds 83,880 198,952 291,394 574,226 589,824 Due to other governments 37,500 4,195 41,695 8,005 Public benefits payable 30,912 30,912 32,738 Accrued interest 1,725 1,725 1,983 Customer deposits 1,293 1,293 26,691 Current portion of long-term debt: General obligation bonds and notes 20,839 20,839 79,787 Compensated absences 9,183 9,183 1,249 19,615 17,815 Total current liabilities (Payable from current assets) 116,822 278,715 890,214 1,285,751 1,459,809 Current liabilities (Payable from restricted assets) Mortgage revenue bonds 99,600 315,400 415,000 405,000 Accrued interest 15,055 55,535 70,590 46,049 Total current liabilities (Payable from restricted assets) 114,655 370,935 485,590 451,049 Long-term liabilities Mortgage revenue bonds 983,400 3,526,600 4,510,000 4,915,000 General obligation notes 482,511 482,511 562,298 Net pension liability 5,459 4,220 3,484 13,163 12,887 Compensated absences 9,620 9,620 1,259 20,499 32,631 Net OPEB liability 11,859 14,994 14,994 41,847 48,108 Less: current portion (129,622) (9,183) (316,649) (455,454) (502,602) Total long-term liabilities 1,363,227 19,651 3,229,688 4,612,566 5,068,322 Total liabilities 1,594,704 298,366 4,490,837 6,383,907 6,979,180 DEFERRED INFLOWS OF RESOURCES Pension inflows 15,963 12,340 10,189 38,492 68,974 OPEB inflows 8,870 11,216 11,216 31,302 27,930 Total deferred inflows of resources 24,833 23,556 21,405 69,794 96,904 NET POSITION Net investment in capital assets 2,722,281 1,449,254 868,437 5,039,972 4,739,236 Restricted: Equipment replacement 79,284 137,087 216,371 208,943 Debt service reserve 69,303 349,125 418,428 426,181 Special redemption 48,701 194,806 243,507 242,891 Unrestricted 409,685 1,798,593 585,093 2,793,371 2,607,653 Total net position 3,329,254 3,247,847 2,134,548 8,711,649 8,224,904 Total liabilities, deferred inflows of resources, and net position 4,948,791$ 3,569,769$ 6,646,790$ 15,165,350$ 15,300,988$ December 31, 2025 The notes to the basic financial statements are an integral part of this statement. Page 12 DRAFT Exhibit A-8 Village of Mazomanie Statement of Revenues, Expenses, and Changes in Net Position Proprietary Funds For the Year Ended December 31, 2025 (With Summarized Financial Information for the Year Ended December 31, 2024) Water Sewer Electric Totals Utility Utility Utility 2025 2024 OPERATING REVENUES Sales of water 481,394$ $ $ 481,394$ 455,360$ Sales of electricity 6,467,568 6,467,568 6,340,459 Measured sewer service 780,437 780,437 745,769 Penalties 660 1,871 3,996 6,527 7,162 Other 5,564 3,750 1,782 11,096 13,559 Total operating revenues 487,618 786,058 6,473,346 7,747,022 7,562,309 OPERATING EXPENSES Operation and maintenance 254,694 529,267 5,819,805 6,603,766 6,540,504 Depreciation 124,623 49,411 411,600 585,634 556,101 Taxes 4,211 4,571 11,403 20,185 21,577 Total operating expenses 383,528 583,249 6,242,808 7,209,585 7,118,182 Operating income 104,090 202,809 230,538 537,437 444,127 NONOPERATING REVENUES (EXPENSES) Amortization of refunding expense (1,563) (18,282) (19,845) (23,176) Interest income 37,367 64,393 123,980 225,740 166,722 Interest expense and fiscal charges (48,508) (136,352) (184,860) (154,178) Total nonoperating revenues (expenses) (12,704) 64,393 (30,654) 21,035 (10,632) Income before contributions and transfers 91,386 267,202 199,884 558,472 433,495 Capital contributions 129,755 129,755 5,168 Transfer of tax equivalent (82,517) (118,965) (201,482) (186,787) Change in net position 8,869 267,202 210,674 486,745 251,876 Net position - beginning of year, as previously stated 3,379,437 2,980,645 1,923,874 8,283,956 7,973,028 Error correction - see Note 23 (59,052) (59,052) Net position - beginning of year, as restated 3,320,385 2,980,645 1,923,874 8,224,904 7,973,028 Net position - end of year 3,329,254$ 3,247,847$ 2,134,548$ 8,711,649$ 8,224,904$ The notes to the basic financial statements are an integral part of this statement. Page 13 DRAFT Exhibit A-9 Village of Mazomanie Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2025 (With Summarized Financial Information for the Year Ended December 31, 2024) Water Sewer Electric Totals Utility Utility Utility 2025 2024 CASH FLOWS FROM (USED BY) OPERATING ACTIVITIES Received from customers 488,430 $ 786,643 $ 6,439,348 $ 7,714,421 $ 7,596,812 $ Payments to employees (83,860) (65,763) (136,296) (285,919) (264,920) Payments for employee benefits (42,934) (53,114) (21,558) (117,606) (114,385) Payments made by (for) other funds (137,587) 173,216 (77,166) (41,537) 205,887 Payments to suppliers (70,806) (391,489) (5,806,460) (6,268,755) (5,978,896) Net Cash Flows From (Used By) Operating Activities 153,243 449,493 397,868 1,000,604 1,444,498 CASH FLOWS FROM (USED BY) NONCAPITAL FINANCING ACTIVITIES Paid to municipality for tax equivalent (82,517) (118,965) (201,482) (186,787) Net Cash Flows (Used by) Noncapital Financing Activities (82,517) (118,965) (201,482) (186,787) CASH FLOWS FROM (USED BY) CAPITAL AND RELATED FINANCING ACTIVITIES Payments for capital acquisitions (202,208) (214,836) (731,650) (1,148,694) (891,583) Payments for major repairs (223,126) (223,126) Receipt of contributed capital 129,755 129,755 5,168 Payments of interest and fiscal charges (45,380) (115,197) (160,577) (136,699) Proceeds from long-term debt 3,242,912 Debt retired (169,387) (315,400) (484,787) (335,000) Net Cash Flows (Used by) Capital and Related Financing Activities (640,101) (214,836) (1,032,492) (1,887,429) 1,884,798 CASH FLOWS FROM (USED BY) INVESTING ACTIVITIES Receipts of interest 37,367 64,393 123,980 225,740 166,722 Net Cash Flows From (Used By) Investing Activities 37,367 64,393 123,980 225,740 166,722 Ne t change in Cash and Cash Equivalents (532,008) 299,050 (629,609) (862,567) 3,309,231 Cash and Cash Equivalents - Beginning of Year 1,036,078 1,719,908 3,947,052 6,703,038 3,393,807 Cash and Cash Equivalents - End of Year 504,070$ 2,018,958$ 3,317,443$ 5,840,471$ 6,703,038$ Reconciliation of Cash and Cash Equivalents to Statement of Net Position Cash and investments 291,727$ 2,018,958$ 2,580,890$ 4,891,575$ 5,778,974$ Bond depreciation 79,284 137,087 216,371 208,943 Special redemption 48,701 194,806 243,507 242,891 Bond reserve 84,358 404,660 489,018 472,230 Cash and Cash Equivalents 504,070$ 2,018,958$ 3,317,443$ 5,840,471$ 6,703,038$ The notes to the basic financial statements are an integral part of this statement. Page 14 DRAFT Village of Mazomanie Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2025 (With Summarized Financial Information for the Year Ended December 31, 2024) Water Sewer Electric Totals Utility Utility Utility 2025 2024 Reconciliation of operating income to net cash provided by operating activities: Operating Income 104,090 $ 202,809 $ 230,538 $ 537,437 $ 503,179 $ Net Cash Provided by Operating Activities: Depreciation Expense 130,649 49,411 411,600 591,660 567,446 Pension expense 3,700 1,911 1,335 6,946 (4,403) OPEB expense 1,082 792 (169) 1,705 10,569 Amortization of major repairs 54,760 54,760 10,133 Changes in assets and liabilities: Customer accounts receivable 812 585 16,948 18,345 34,503 Other accounts receivable (50,946) (50,946) Due to/from other funds (137,587) 173,216 (77,166) (41,537) 205,887 Materials and supplies 558 (5,137) (4,579) 464 Accounts payable 1,195 (1,828) (106,888) (107,521) 111,425 Due to other governments 33,750 (60) 33,690 287 Customer deposits (25,398) (25,398) 1,293 Public benefits (1,826) (1,826) (940) Compensated absences (6,016) (6,016) (100) (12,132) 4,655 Net Cash Provided by Operating Activities 153,243 $ 449,493 $ 397,868 $ 1,000,604 $ 1,444,498 $ Exhibit A-9 (Continued) The notes to the basic financial statements are an integral part of this statement. Page 15 DRAFT Exhibit A-10 Village of Mazomanie Statement of Fiduciary Net Position Fiduciary Funds December 31, 2025 (With Summarized Financial Information as of December 31, 2024) Custodial Fund Tax Collection Totals Fund 2025 2024 ASSETS Cash and investments 666,600$ 666,600$ 1,043,754$ Taxes receivable 2,437,812 2,437,812 2,001,361 Total assets 3,104,412$ 3,104,412$ 3,045,115$ LIABILITIES Due to other governments 3,104,412$ 3,104,412$ 3,045,115$ NET POSITION Restricted Total liabilities and net position 3,104,412$ 3,104,412$ 3,045,115$ The notes to the basic financial statements are an integral part of this statement. Page 16 DRAFT Exhibit A-11 Village of Mazomanie Statement of Changes in Fiduciary Net Position Fiduciary Funds For the Year Ended December 31, 2025 (With Summarized Financial Information for the Year Ended December 31, 2024) Custodial Fund Tax Collection Totals Fund 2025 2024 ADDITIONS Property tax collections for other governments 2,667,961 $ 2,667,961 $ 2,994,273 $ DEDUCTIONS Property tax collections paid or owed to other governments 2,667,961 2,667,961 2,994,273 Net increase (decrease) in fiduciary Net position - beginning of year Net position - end of yea r $ $ $ The notes to the basic financial statements are an integral part of this statement. Page 17 DRAFT NOTES TO THE BASIC FINANCIAL STATEMENTS DRAFT Village of Mazomanie, Wisconsin Index to the Notes to the Basic Financial Statements December 31, 2025 Note 1. Summary of Significant Accounting Policies ......................................................................... 1 8 A. Reporting Entity ...................................................................................................................... 18 B. Government-Wide and Fund Financial Statements ......................................................... 18 – 20 C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation ......... 21 – 22 D. Cash and Investments .............................................................................................................. 22 E. Receivables .............................................................................................................................. 23 F. Inventories and Prepaid Items ................................................................................................. 24 G. Restricted Assets ..................................................................................................................... 24 H. Capital Assets .................................................................................................................. 24 – 25 I. Unearned Revenue .............................................................................................................. .... 25 J. Compensated Absences ........................................................................................................... 25 K. Long-Term Obligations ........................................................................................................... 26 L. Claims and Judgments ............................................................................................................. 26 M. Equity Classifications ...................................................................................................... 26 – 27 N. Transfers .................................................................................................................................. 27 O. Community Development Block Grant Loans ........................................................................ 27 P. Risk Management .................................................................................................................... 28 Q. Related Party Transactions ...................................................................................................... 28 R. Income Tax .............................................................................................................................. 28 S. Encumbrances .................................................................................................................. ....... 28 T. Summarized Comparative Information ................................................................................... 28 U. Pensions ........................................................................................................................... 28 – 29 V. Other Postemployment Benefits ............................................................................................. 29 W. Deferred Outflows and Inflows of Resources ......................................................................... 29 X. Change in Accounting Principle .............................................................................................. 30 Note 2. Explanation of Certain Differences Between Governmental Fund Statements and Government-Wide Statements .............................................................. 30 Note 3. Cash and Investments .................................................................................................. .... 31 – 35 Note 4. Capital Assets ........................................................................................................ .......... 36 – 38 Note 5. Long-Term Obligations ................................................................................................. .. 38 – 42 Note 6. Leases ................................................................................................................ ...................... 42 Note 7. Wisconsin Retirement System ......................................................................................... 4 3 – 48 Note 8. Other Postemployment Benefits – Multi ple-Employer Life Insurance Plan ................... 48 – 53 Note 9. Interfund Accounts .......................................................................................................... 53 – 54 Note 10. Long-Term Advances ................................................................................................... ........... 54 Note 11. Tax Incremental Districts ............................................................................................ .... 54 – 55 Note 12. Joint Ventures ....................................................................................................... ........... 55 – 56 Note 13. Termination Benefits ................................................................................................. .............. 57 Note 14. Notes Receivable ..................................................................................................... ................ 57 Note 15. Deferred Inflows of Resources ........................................................................................ ........ 57 Note 16. Net Position / Fund Balances ......................................................................................... . 58 – 59 Note 17. Restricted Assets .................................................................................................... ................. 59 Note 18. Restricted Net Po sition – Proprietary Funds ........................................................................... 59 Note 19. Tax Levy Limit ....................................................................................................... ................. 60 Note 20. Concentration of Risk ................................................................................................ .............. 60 Note 21. Effect of New Accounting Standards on Current Period Financial Statements ...................... 60 Note 22. Commitments/Subsequent Events ........................................................................................ ... 60 Note 23. Error Correc tion ...................................................................................................................... 61 DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 18 NOTE 1 S UMMARY OF SIGNIFICANT ACCOUNTING POLICIES The financial statements of the Village of Mazomanie, Wisconsin have been prepared in conformity with accounting principles generally accepted in the United States of America (GAAP) as applied to governmental units. The Governmental Accounting St andards Board (GASB) is the accepted standard- setting body for establishing governmental accounting and financial reporting principles. The significant accounting principles and policies utilized by the Village are described below: A. Reporting Entity This report includes all of the funds of the Village of Mazomanie, Wisconsin. The reporting entity for the Village consists of the (a) primary government, (b) organizations for which th e primary government is financially accountable, and (c) othe r organizations for which the nature and significance of their relationship with the primary government are such th at their exclusion would cause the reporting entity's financial statements to be misleading or incomplete . Component units are legally separate organizations for which the elected officials of the primary government are financially accountable. The primary government is financially accountable if it appoints a voting majority of the organization's governing body and (1) it is able to impose its will on that organization or (2) there is a potential for the organization to provide specific financial benefits to or burde ns on the primary government. The primary government may be financially accountable if an organization is fiscally dependent on the primary government. These financial statements present all the fund ty pes of the Village, the primary government. No component units have been identified that should be included in the financial statements. B. Government-Wide and Fund Financial Statements Government-Wide Financial Statements The statement of net position and statement of activities display information about the reporting government as a whole. They include all funds of th e reporting entity except for fiduciary funds. The statements distinguish between governmental a nd business-type activities. Governmental activities generally are financed through taxes, intergovern mental revenues, and ot her nonexchange revenues. Business-type activities are financed in whole or in part by fees charged to external parties for goods or services. Likewise, the primary government is reported separately from a legally separate component unit for which the primary government is financially accountable. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expe nses are those that are cl early identifiable with a specific function or segment. The Village does not allocate indirect expenses to functions in the statement of activities. Program revenues include (1) charges to customers or applicants who purchase, use or directly benefit from goods, services, or privileges provided by a given function or segment, and (2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other ite ms not included among program revenues are reported as general revenues. Internally dedicated resources are reported as general revenues rather than as program revenues. DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 19 NOTE 1 S UMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) B. Government-Wide and Fund Financial Statements (Continued) Fund Financial Statements Financial statements of the reporting entity are organized into funds each of which is considered to be a separate accounting entity. Each fund is accounted for by providing a separate set of self-balancing accounts, which constitute its assets, deferred outflow s of resources, liabilities, deferred inflows of resources, net position/fund equity, revenues, and expenditure expenses. Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from the govern ment-wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. Funds are organized in major funds or non-major funds within the governmental and proprietary statements. An emphasis is placed on major funds with in the governmental and proprietary categories. A fund is considered major if it is the primary operating fund of the Village or meets the following criteria: a. Total assets and deferred outflows of resources, liabilities, deferred inflows of resources, revenues, or expenditures/expenses of that individual governmental or enterprise fund are at least 10 percent of the corresponding total for all funds of that category or type, and b. The same element of the individual governmental fund or enterprise fund that met the 10 percent test is at least 5 percent of th e corresponding total for all governmental and enterprise funds combined. c. In addition, any other govern mental or proprietary fund that the Village believes is particularly important to financial statement users may be reported as a major fund. Major Governmental Funds: The Village reports the following major governmental funds: General – Accounts for the Village’s primary operating activities. It is used to account for all financial resources except those required to be accounted for in another fund. TIF No. 4 – Accounts for the activity of tax incremental financing district No. 4. Major Enterprise Funds: The Village reports the following major enterprise funds: Electric Utility – Accounts for operation of the electric system. Water Utility – Accounts for operation of the water system. Sewer Utility – Accounts for operation of the sewer system. DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 20 NOTE 1 S UMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) B. Government-Wide and Fund Financial Statements (Continued) Fund Financial Statements (Continued) Nonmajor Governmental Funds: The Village reports the following nonmajor governmental funds: Library Trust Fund Debt Service Fund – Accounts for the accumulation of resources for, and the payment of, general long- term debt principal, interest and related costs. Special Revenue Funds – Accounts for the proceeds of specific revenue sources (other than major capital projects) that are legally restricted to expenditures for specified purposes.  Stormwater Fund  Community and Economic Development Block Grant  Municipal Court TIF No. 5 Fund – Accounts for the activity of tax incremental financing district No. 5. In addition, the Village reports the following fund types: Fiduciary Funds (Not included in Government-Wide Statements) Fiduciary funds consist of pension (and other employee benefit) trus t funds, private purpose trust funds, investment trust funds, and custodial funds. Fiduciary funds should be used only to report resources held for individuals, private organizations, or other govern ments. A fund is presented as a fiduciary fund when all of the following criteria are met: a) The governme nt controls the asset that finance the activity, b) Assets are not generated from the government’s ow n-source revenues or from government-mandated or voluntary nonexchange transactions, c) Assets are administered through a qualifying trust or the government does not have administrative involveme nt and the assets are not generated from the government’s delivery of goods or services to the beneficiaries, or the assets are for the benefit of entities that are not part of the government’s reporting entity. The Village reports the following fiduciary fund: Custodial Fund – used to account for assets held by the Village in a trustee capacity or as an agent for individuals, private organizations, and/or other governmental units. The Village accounts for tax collections payable to overlying jurisdictions in the Tax Collection Fund. DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 21 NOTE 1 S UMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation Government-Wide Financial Statements The government-wide statement of net position and statement of activities are reported using the economic resources measurement focus and the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when the liability is incurred or economic asset used. Revenues, expenses, gains, losses, assets, and liabiliti es resulting from exchange and exchange-like transactions are recognized wh en the exchange takes place. Property taxes are recognized as revenues in the year for which they are levied. Taxes r eceivable for the following year are recorded as receivables and deferred inflows of reso urces. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider are met. Special assessments are recorded as revenue when earned. Unbilled receiva bles are recorded as reve nues when services are provided. As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions to this general rule are charges between the Village’s water, sewer, and electric utilities and various other functions of the government . Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned. Amounts reported as program revenues in clude 1) charges to customers or applicants for goods, services, or privileges provided, 2) operati ng grants and contributions, and 3) capital grants and contributions. Internally dedicated resources are reported as gene ral revenues rather than as program revenues. Likewise, general revenues include all taxes. Fund Financial Statements Governmental fund financial statements are reporte d using the current financial resources measurement focus and the modified accrual basis of accounti ng. Revenues are recorded when they are both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Fo r this purpose, the Village considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when the related fund lia bility is incurred, except for unmatured interest on long-term debt, claims, judgments, compensated absences, and pens ion expenditures, which are recorded as a fund liability when expected to be paid with expendable available financial resources. Property taxes are recorded in the year levied as receivables and deferred inflows of resources. They are recognized as revenues in the succeeding year when services financed by the levy are being provided. Intergovernmental aids and grants are recognized as revenues in the period the Village is entitled the resources and the amounts are available. Amounts ow ed to the Village which are not available are recorded as receivables and deferred inflows of res ources. Resources (typically cash) received before all eligibility requirements have been met are reported as assets and offset by unearned revenue (a liability) unless only a time requirement has not been met. In that case, deferred inflows of resources are reported rather than a liability. DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 22 NOTE 1 S UMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued) Fund Financial Statements (Continued) Special assessments are recorded as revenues when they become meas urable and available as current assets. Annual installments due in future years are reflected as receivables and deferred inflows of resources. Revenues susceptible to accrual include property tax es, miscellaneous taxes, public charges for services, special assessments and interest. Other general reve nues such as fines and forfeitures, inspection fees, recreation fees, and miscellaneous revenues are rec ognized when received in cash or when measurable and available under the criteria described above. The Village reports deferred inflows of resources on its governmental funds balance sheet. Deferred inflows of resources arise from taxes levied in th e current year, which are for subsequent year's operations. For governmental fund financial statem ents, deferred inflows of resources arise when a potential revenue does not meet both the "measurable" and "available" criteria for recognition in the current period. In subsequent periods, when both revenue recognition criteria are met, the deferred inflows of resources are removed from the balance sheet and revenue is recognized. Proprietary and fiduciary fund financial statem ents are reported using the economic resources measurement focus and the accrual basis of accounting, as described previously in this note. The proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the water and sewer utility are charges to customers for sales and services. Operating expenses for proprietary funds include the cost of sales and services, administration expenses, and depreciation on capital assets. All revenues and expenses not me eting this definition are reported as nonoperating revenues and expenses. Revenues and expenditures arising from non-exchange transactions, such as property and sales taxes, fines, and grants are recorded according to governmental standards. The preparation of financial statements in conform ity with U.S. generally accepted accounting principles requires management to make estimates and assump tions that affect the reported amounts of assets, deferred outflows of resources, liabilities and deferred inflows of resources and disclosure of contingent assets and liabilities at the date of the financial st atements and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates. D. Cash and Investments Cash and investments are combined on the balan ce sheet. Cash deposits cons ist of demand and time deposits with financial institutions and are carried at co st. Investments are stated at fair value. Fair value is the amount at which a financial instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale. For purposes of the statement of cash flows, all cash deposits and highly liqui d investments with an original maturity of three months or less (including restricted assets) are considered to be cash equivalents. DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 23 NOTE 1 S UMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) E. Receivables Property taxes are levied in December on the assessed value as of the prior January 1. In addition to property taxes for the Village, taxes are collected for and remitted to the state and county governments as well as the local school district and technical college district. Taxes for all state and local governmental units billed in the current year for the succeeding year are reflected as r eceivables and due to other taxing units in the accompanying agency fund balance sheet. Property tax calendar - 2025 tax roll: Lien date and levy date November 30, 2025 Tax bills mailed December 15, 2025 Payment in full, o r first installment due January 31, 2026 Second installment due July 31, 2026 Delinquent real estate taxes as of July 31 are paid in full by the county, which assumes the collection thereof. No provision for uncollectible accounts receiva ble has been made for the Village and the utilities because they have the right by law to place delinquent bills on the tax roll. During the course of operations, transactions occur be tween individual funds that may result in amounts owed between funds. Short-term interfund loans are re ported as "due to and from other funds. Long-term interfund loans (noncurrent portion) are reported as "advances from and to other funds. Interfund receivables and payables between funds within governmental activities are eliminated in the statement of net position, any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as "internal balances". In the governmental fund financial statements, advances to other funds are offset equally by nonspendable fund balance which indicates that they do not const itute expendable available financial resources and, therefore, are not available for appropriation. Lease Receivable The Village’s lease receivables are measured at the present value of lease payments expected to be received during the lease term. A deferred inflow of resources is recorded for the lease. The deferred inflow of resources is recorded at the initiation of the lease in an amount equal to the initial recording of the lease receivable. The deferred inflow of resources is amortized on a straight-line basis over the term of the lease. Leases – in the governmental funds, when the year-end receivable balance exceeds the deferred inflows of resources, the difference is presented as nonspendable fund balance. DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 24 NOTE 1 S UMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) F. Inventories and Prepaid Items Inventories of governmental fund types consist of expendable supplies held for consumption. Such items, which are not material, are considered expenditures when purchased and, accordingly, are not reflected on the Balance Sheet – Governmental Funds. Inventories of proprietary fund types are valued at co st using the first-in, first-out method and are charged as expenses or are capitalized when used. Certain payments to vendors reflect cost applicable to future accounting peri ods and are recorded as prepaid items in both government-wide and fund financial statements. G. Restricted Assets Mandatory segregations of assets are presented as rest ricted assets. Such segregations are required by bond agreements and other external parties. Current liabilities payable from these restricted assets are so classified. The excess of restricted assets over current liabilities payable from restricted assets will be used first for retirement of related long-term debt. Th e remainder, if generated from earnings, is shown as restricted net position. H. Capital Assets Government-Wide Statements In the government-wide financial statements, fixe d assets are accounted for as capital assets. Capital assets are defined by the government as assets with an initial cost of more than $5,000 for general fixed assets, $20,000 for infrastructure and an estimated usef ul life in excess of two years. All capital assets are valued at historical cost, or estimated historical cost if actual amounts are unavailable. Donated fixed assets are reported at acquisition value. Additions to and replacements of capital assets of bus iness-type activities are recorded at original cost, which includes material, labor, overhead, and an allowa nce for the cost of funds used during construction when significant. The cost of renewals and bettermen ts relating to retirement units is added to plant accounts. The cost of property replaced, retired or ot herwise disposed of, is deducted from plant accounts and, generally, together with removal costs less salvage, is charged to accumulated depreciation. Depreciation of all exhaustible fixed assets is record ed as an allocated expen se in the statement of activities, with accumulated depreciation reflected in the statement of net position. Depreciation is provided over the assets' estimated useful lives using the straight-line method of depreciation. The range of estimated useful lives by type of asset is as follows: Years Buildings and Improvements 20-40 Machinery and Equipment 2-15 Utility System 10-100 Land Improvements 10-20 Vehicles 2-10 Infrastructure 20-50 DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 25 NOTE 1 S UMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) H. Capital Assets (Continued) Fund Financial Statements In the fund financial statements, fixed assets used in governmental fund operations are accounted for as capital outlay expenditures of the governmental fund upon acquisition. Fixed assets used in proprietary fund operations are accounted for the same way as in the government-wide statements. I. Unearned Revenue The Village reports unearned revenue on its governmental funds bala nce sheet. Unearned revenue arises when resources are received befo re the Village has a legal claim to them, as when grant monies are received prior to the incurrence of qualifying expenditur es. In subsequent periods, when the Village has a legal claim to the resources, the unearned revenue is removed from the balance sheet and revenue is recognized. J. Compensated Absences Sick leave accumulated prior to January 1, 2013 is cumulative. Upon retirement, the value of sick leave is used to pay health insurance pr emiums for the individual. Village employees are granted vacation in varying amounts based on length of service. Full-time employees hired after January 1, 2013 earn sick leave at a rate of 10 days per calendar year accumulated up to 120 days. Accumulated but unused sick leave will not be included in termination pay. Vacation and sick leave pay is accrued when in curred in the government-wide and proprietary fund financial statements for the portion more likely than not to be used by employees. A liability for these amounts is reported in governmental funds only if they have matured, for example, as a result of employee resignations and retirements , or are payable with expendable available resources. Benefits considered more likely than not to be used or set tled at termination are recognized in the financial statements. The Village applies a First-In, First- Out (FIFO) flows assumption when estimating its compensated absences liability. Under this assumption, employees are cons idered to use leave earned in prior years before current-year accumulated leave. Amounts of accumulated vacation leave that are not expected to be liquated with expendable available financial resources are reported as liabilities in the Stat ement of Net Position. A liability is also recorded for accumulating rights to receive leave pay benefits for the portion more likely than not to be used by employees. Additionally, a liability is recognized for that portion of accumulating leave benefits that it is estimated will more likely than not be paid upon termination. The Village accrues salary-related payments associated with payments of compensated absences. Payments for vacation and sick leave will be made at rates in effect when the benefits are used. Accumulated vacation and sick leave liabilities at December 31, 2025 are determined on the basis of current salary rates and include salary related payments. DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 26 NOTE 1 S UMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) K. Long-Term Obligations All long-term obligations to be repaid from govern mental and business-type resources are reported as liabilities in the government-wide statements. The long- term obligations consist primarily of notes and bonds payable, and accrued compensated absences. Long-term obligations for governmental funds are not reported as liabilities in the fund financial statements. The face value of debts (plus any pr emiums) are reported as other financing sources and payments of principal and interest are reported as expenditures. The accounting in proprietary funds is the same as it is in the government-wide statements. L. Claims and Judgments Claims and judgments are recorded as liabilities if all the conditions of Governmental Accounting Standards Board pronouncements are met. Claims and judgments that would normally be liquidated with expendable available financial resources are recorded during the year as expenditures in the governmental funds. If they are not to be liquidated with expenda ble available financial resources, no liability is recognized in the governmental fund statements. The related expenditure is recognized when the liability is liquidated. Claims and judgments are recorded in the government-wide statements and proprietary funds as expenses when the related liabilities are incurred. There were no significant claims or judgments at year-end. M. Equity Classifications Government-Wide Statements Equity is classified as net position and displayed in three components: a. Net investment in capital assets - Consists of capital assets including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, mortgages, notes, or other borrowings that are a ttributable to the acquisition, construction, or improvement of those assets. If there are significant unspent related debt proceeds at year- end, the portion of the debt attributable to the unspent proceeds are not included in the calculation of net investment in capital assets. b. Restricted net position - Consists of net position with constraints placed on their use either by 1) external groups such as creditors, grantors, contributors, or laws or regulations of other governments or, 2) law through constitutional provisions or enabling legislation. c. Unrestricted net position - All other net position that does not meet the definition of “restricted” or “net investment in capital assets." When both restricted and unrestricted resources are available for use, it is the Village's policy to use restricted resources first, then unrestricted resources as they are needed. DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 27 NOTE 1 S UMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) M. Equity Classifications (Continued) Fund Statements The following classifications descri be the relative strength of the spending constraints placed on the purposes for which resources can be used:  Nonspendable – includes amounts that are not in a spendable form (such as inventory) or are required to be maintained intact.  Restricted – includes amounts constrained to specific purposes by their providers (such as grantors, bondholders, and higher leve ls of government) through constitutional provisions, or by enabling legislation.  Committed – includes amounts constrained to specific purposes by the Village Board, using its highest level of decision-making authority; to be reported as committed, amounts cannot be used for any other purpose unless the Village Board takes the same highest level action to remove or change the constraint.  Assigned – includes amounts a government intends to use for a specific purpose; intent can be expressed by the Village Board or by an official or body to which the Village Board delegates the authority. All remaining positive spendable amounts in governmental funds, other than the general fund, that are neither restricted nor committed may be assigned. Assignments may take place after the end of the reporting period.  Unassigned – includes residual positive fund balan ce within the general fund which has not been classified within the other above mentioned categories. Unassigned fund balance may also include negative balances for any governmental fund if expenditures exceed amounts restricted, committed, or assigned for other purposes. The Village Board may, from time to time, comm it additional amounts of fund balance to a specific purpose. Such action shall be taken in open meeting and require the approv al of a majority of the Board. Commitments of fund balance, once made, can be modified only by majority vote of the Board. When an expenditure is incurred for purposes for which both restricted and unrestricted (committed, assigned, or unassigned) amounts are av ailable, it shall be the policy of the Village to consider restricted amounts to have been reduced first. When an expenditure is incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used, it shall be the policy of the Village that committed amounts would be reduced first, followed by assigned amounts and then unassigned amounts. Village policy is to maintain an unassigned general fund balance of 25-35% of general fund expenditures. N. Transfers Transfers include the payment in lieu of taxes from the water and electric utilities to the general fund. O. Community Development Block Grant Loans Long-term loans under the Community Development Bl ock Grant (CDBG) programs are shown as loans receivable and deferred inflows of resources in the governmental funds. DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 28 NOTE 1 S UMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) P. Risk Management The Village is exposed to various risks of loss relate d to tort; theft of, damage to, and destruction of assets; errors and omission; injuries to employees; and natural disasters. The Village maintains commercial insurance coverage covering each of those risks of loss. Management believes such coverage is sufficient to preclude any significant uninsured los ses to the Village. Settled claims have not exceeded this commercial coverage in any of the past three fiscal years. Q. Related Party Transactions The water and electric utilities are charged for tax equi valents due the municipality. Payments in lieu of taxes are treated as revenues in the general fund. The general fund pays a fire protection charge to the water utility. In addition, the electric, water and sew age utilities provide basic services to departments in the general fund. Charges for fire protection and basic services are recorded as expenditures in the general fund. R. Income Tax Municipal utilities are exempt from income taxes and, therefore, no income tax liability is recorded by the Village of Mazomanie, Electric, Water, and Sewer Utilities. S. Encumbrances Encumbrances outstanding represent the estimated amount of expenditures ultimately to result if unperformed contracts and open purchase orders at year-end are fulfilled. Encumbrances outstanding at year-end are reported as reservations of fund balan ce and do not represent liabilities or expenditures. Encumbrances accounting applies only to govern mental fund types. The Village does not use encumbrance accounting. T. Summarized Comparative Information The basic financial statements include certain prior-year summarized comparativ e information in total, but not at the level of detail for a presentation in conformity with accounting principles generally accepted in the United States of America. Accordingly, such information should be read in conjunction with the government’s financial statements for the year ended December 31, 2024, from which the summarized information was derived. The 2024 comparative information reflects the error corrections discussed in Note 23. U. Pensions The fiduciary net position of the Wisconsin Retiremen t System (WRS) has been determined using the flow of economic resources measu rement focus and accrual basis of accounting. This includes for purposes of measuring the following:  Net Pension Liability (Asset),  Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions, and  Pension Expense (Revenue) DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 29 NOTE 1 S UMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) U. Pensions (Continued) Information about the fiduciary net position of th e WRS and additions to/deduction from the WRS’ fiduciary net position have been determined on the same basis are they are reported by the WRS. For this purpose, benefit payments (including refunds of em ployee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. V. Other Postemployment Benefits OPEB Group Life Insurance Plan The fiduciary net position of the Local Retiree Life Insurance Fund (LRLIF) has been determined using the flow of economic resources measurement focus and the accrual basis of accounting. This includes for purposes of measuring the following:  Net OPEB Liability (Asset),  Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEBs, and  OPEB Expense (Revenue) Information about the fiduciary net position of the LRLIF and additions to /deductions from LRLIF’s fiduciary net position have been determined on the sam e basis as they are reported by LRLIF. For this purpose, benefit payments (including refunds of member contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. W. Deferred Outflows and Inflows of Resources The statement of net position reports a separate section for deferred outflows of resources. This separate financial statement element represents a consumption of net position that applies to future periods and will not be recognized as an outflow of resources (expe nditure) until then. The deferred outflows of resources were derived from the WRS pension system, OPEB plan, unamortized major repairs, and deferred amounts on debt refundings. The statement of net position reports a separate section for deferred inflows of resources. This separate financial statement element represents an acquisition of net position which applies to future periods and so will not be recognized as an inflow of resources (revenue) until then. The deferred inflows of resources are related to the WRS pension system, OPEB plan, and other amounts described in Note 15. The net position of the Village is significantly impacted by the combined effect of deferred outflows and inflows of resources from the pension and OPEB plans. DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 30 NOTE 1 S UMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) X. Change in Accounting Principle Effective January 1, 2025, the Village adopted GASB Statement No. 102, Certain Risk Disclosures. GASB 102 was issued to improve transparency by providing users of financial statements with information about risks that could significantly affect a government’s ability to meet obligations and provide services. The Village did not have any accounting changes or error corrections requi ring disclosure in the financial statements. N OTE 2 EXPLANATION OF CERTAIN DIFFERENCES BETWEEN GOVERNMENTAL FUND STATEMENTS AND GOVERNMENT-WIDE STATEMENTS Due to the differences in the me asurement focus and basis of accounting used on the government fund statements and government-wide statements certain financial transactions are treated differently. The basic financial statements contain a full reconciliation of these items. Explanation of Differences between Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances and the Statement of Activities Differences between the governmental funds statemen t of revenues, expenditures and changes in fund balance and the statement of activities fall into one of three broad categories. a. Long-term revenue differences arise because govern mental funds report revenues only when they are considered “available”, whereas the statem ent of activities reports revenues when earned. Differences in long-term expenses arise because gov ernmental funds report on a modified accrual basis whereas the accrual basis of accounting is used on the statement of activities. b. Capital related differences include (1) the difference between proceeds for the sale of capital assets reported on governmental fund statements and the ga in or loss on the sale of assets as reported on the statement of activities, and (2) the differe nce between recording an expenditure for the purchase of capital items in the governmental fund statements, and capitalization and recording depreciation expense on those items as recorded in the statement of activities. c. Long-term debt transaction differences occur b ecause long-term debt pr oceeds are recorded as revenue and both interest and principal payments are recorded as expenditures in the governmental fund statements. In the statement of activities, long-term debt proceeds are recorded as a liability, interest expense is recorded as incurred, and pr incipal payments are recorded as a reduction of liabilities. DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 31 NOTE 3 CASH AND INVESTMENTS At December 31, 2025, cash and investments included the following: Petty cash 150$ Deposits with financial institutions 8,058,981 Wisconsin Local Government Investment Pool 405,269 South Central Library Pooled Investment 706,230 Total cash and investments 9,170,630$ Cash and investments as of December 31, 2025 are classified in the accompanying financial statements as follows: Exhibit A-1: Cash and investments 7,555,134 $ Cash and investments - restricted 948,896 Exhibit A-10: Cash and investments 666,600 Total Cash and Investments 9,170,630$ Investments Authorized by Wisconsin State Statutes Investment of Village funds is restricted by state statutes. Available investments are limited to:  Time deposits in any credit union, bank, savings bank, trust company or savings and loan association.  Bonds or securities of any county, city, drainage district, technical college district, village, town, or school district of the state.  Bonds or securities issued or guaranteed by the federal government.  The local government investment pool.  Any security maturing in seven years or less and having the highest or second highest rating category of a nationally recognized rating agency.  Securities of an open-end management investment company or investment trust, subject to various conditions and investment options.  Repurchase agreements with public depositories, with certain conditions.  Bonds issued by a local exposition district.  Bonds issued by a local professional baseball park district.  Bonds issued by the University of Wisconsin Hospital and Clinics Authority.  Bonds issued by a local football stadium district.  Bonds issued by a local arts district.  Bonds issued by the Wisconsin Aerospace Authority. DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 32 NOTE 3 C ASH AND INVESTMENTS (CONTINUED) Fund Held by South Central Library System Foundation A fund was established with the South Central Librar y System Foundation (SCLS) to support the library. The activity in this library fund during the year is summarized as follows: Balance at January 1, 2025 619,329$ Additions/contributions to fund 1,606 Investment gains, net of fees 85,295 Balance at December 31, 2025 706,230$ The fund at the SCLS has been valued, as a practical expedient, at the fair value of the library’s share of the SCLS’s investment pool as of the measurement date. The SCLS’s investme nts are composed of marketable equity funds, bond fu nds, equity securities, debt securities, and money market funds. The long-term asset allocation is 40% fi xed income and 60% equities, with an acceptable range of -/+ 10% based on market analysis. Interest Rate Risk Interest rate risk is the risk that changes in market interest rates will a dversely affect the fair value of an investment. Generally, the longer the maturity of an investment the greater the sensitivity of its fair value to changes in market interest rates. Village policy limits investments to securities matu ring no more than three years from the date of purchase. Reserved funds may be invested in secur ities exceeding three years if maturity of such investments are made to coincide as nearly as practicab le with the expected use of the funds, but not to exceed seven years. Information about the sensitivity of the fair values of the Village’s investment to market interest rate fluctuations is provided by the following table that shows the distribution of the Village’s investment by maturity: Remaining Maturity 12 Months or Investment Type Amount Less Local Governmental Investment Pool 405,269$ 405,269 $ South Central Library Fund 706,230 706,230 Totals 1,111,499 $ 1,111,499 $ DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 33 NOTE 3 C ASH AND INVESTMENTS (CONTINUED) Credit Risk Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. State law limits investments in commercial paper, corporate bonds and mutual bond funds to the top two ratings issued by nationally r ecognized statistical rating organizations. The Village has no investment policy that would further limit its investment choices. At December 31, 2025, the Village’s Investment in the Wisconsin Local Government Investment Pool and the South Central Library Pool were not rated. Custodial Credit Risk Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, the Village would not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial risk for investments is the risk that, in the event of failure of the counterparty (e.g. br oker-dealer) to a transaction, the Village would not be able to recover the value of its investment of collateral securities that are in possession of another party. Village policy is to require financia l institutions to secure deposits a nd investments in excess of $250,000 by pledging as collateral, U.S. Treasury bills, not es, bonds, U.S. Government Agencies or State of Wisconsin general obligation bonds or a bank deposit guaranty bond. Federal Deposit Insurance Corporation (FDIC) Insurance The FDIC insurance coverage of public unit accounts depends upon the type of deposit and the location of the insured depository institution. All time and savings deposits owned by a public unit and held by the public unit's official custodian in an insured depositor y institution within the State in which the public unit is located are added together and insured up to $250,000. Separately, all demand deposits owned by a public unit and held by the public unit's official custodian in an insured depository institution within the State in which the public unit is located are added together and insured up to $250,000. For the purpose of these rules, the term 'time and savings deposits ' includes NOW accounts and money market deposit accounts but does not include interest bearing de mand deposit accounts. The term 'demand deposits' means both interest-bearing and noninterest-bearing deposits that are payable on demand and for which the depository institution does not reserve the right to require advance notice of an intended withdrawal. DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 34 NOTE 3 C ASH AND INVESTMENTS (CONTINUED) Custodial Credit Risk (Continued) Collateralization of Public Unit Deposits Depending on applicable state or federal law, public unit deposits may be secu red by collateral or assets of the bank. In the event of the failure of the bank, the FDIC will honor the collateralization agreement if the agreement is valid and enforceable under applicable law. The FDIC does not guarantee, however, that the collateral will be sufficient to cover the amount of the uninsured funds. As such, although it does not increase the insurance coverage of the public unit deposits, collateralization provides an avenue of recovery in the event of the failure of an insured bank. Bank accounts and the local government investment pool are also insured by the State Deposit Guarantee Fund in the amount of $1,000,000. However, due to th e relatively small size of the Guarantee Fund in relationship to the total deposits c overed and other legal im plications, recovery of material principal losses may not be significant to individual organizations. As of December 31, 2025, $250,000 of the Village’s deposits with financial inst itutions were insured by the FDIC. $7,878,063 of the Village’s deposits exceeded FDIC thresholds. Fluctuating cash flows during the year due to tax collections, receipt of state aids and proceeds from borrowing may have resulted in temporary balances during the year significantly ex ceeding uninsured amounts at the balance sheet date. $1,000,000 of the uninsured amount would be insured by the State Guarantee Fund, provided funds are available at the time of any potential loss. As of December 31, 2025, $7,878,063 of the Villages uninsured deposits were insured by securities pledged collateral by a bank. Wisconsin Local Government Investment Pool The Wisconsin Local Government Investment Pool (LGIP) is part of the State Investment Fund (SIF), and is managed by the State of Wisconsin Investment Board (SWIB). The SIF is not registered with the Securities and Exchange Commission, but operates under the stat utory authority of Wisconsin Chapter 25. The SIF reports the fair value of its underlying assets annually. All investments are valued at amortized cost by the SIF for purposes of calculating earnings to each participant. Specifically, the SIF distributes income to pool participants monthly, based on their average daily share balance. Distributions include interest income based on stated rates (both paid and accru ed), amortization of discounts and premiums on a straight-line basis, realized investment gains and losses calculated on an amortized cost basis, and investment expenses. This method does not distribute to participants any unrealized gains or losses generated by the pool’s investments. Detailed information about the SIF is av ailable in separately issued financial statements available at https://doa.wi.gov/Pages/StateFinances/LGIP.aspx. Participants in the LGIP have the right to withdraw their funds in total on one day’s notice. At December 31, 2025, the fair value of the Village’s share of the LGIP’s assets was substantially equal to the amount reported above. Information on derivatives was not available to the Village. SWIB may invest in obligations of the U.S. Treasu ry and it agencies, Comme rcial Paper, Bank Time Deposits/Certificates of Deposit, Bankers’ Acceptances, Asset Backed Securities and Repurchase Agreements secured by the U.S. Government or its agencies and other instruments authorized under State Investment Fund Investment guidelines. Investment allocation in the local government investment pool as of December 31, 2025, was: 97% in U.S. Government Securities and 3% in commercial paper, CDs and time deposits. The Wisconsin State Treasurer updates the investment allocations on a monthly basis. DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 35 NOTE 3 C ASH AND INVESTMENTS (CONTINUED) Concentration of Credit Risk The Village places no limit on the amount the Village may invest in any one issuer. Fair Value Measurement Financial assets required to be measured on a recurring basis are classified under a three-tier hierarchy for fair value investments. Fair value is the amount that would be received to sell an asset, or paid to settle a liability, in an orderly transaction between market participants at the measurements date. The Village uses the following hierarchical disclosure framework: Level 1 – Measurement based upon quoted prices for id entical assets in an ac tive market as of the reporting date. Level 2 – Measurement based upon marketplace input s other than Level 1 that are observable, either directly or indirectly, such as quoted pr ices in active markets for similar assets or liabilities, quoted prices for identical or similar assets or liab ilities in inactive markets, or other inputs that are observable or can be corroborated by observable mark et data for substantially the full term of the assets or liabilities. Level 3 – Measurement based on the Village’s assumptions about a hypothetical marketplace because observable market inputs are not available as of the reporting date. The Village uses appropriate valuation techniques based on the available inputs to measure the fair values of its assets and liabilities. When available, the Villa ge measures fair value using Level 1 inputs because they generally provide the most reliable evidence of fair value. Level 3 inputs have the lowest priority. Assets at Fair Value Fair Value Level 1 Level 2 Level 3 South Central Library System Foundation 706,230$ 706,230 $ The South Central Library System Foundation investment is not actively traded and significant other observable inputs are not available. Thus, the fair valu e of the investment is measured at the proportional share of the underlying assets as reported to the Village from South Central Library System Foundation (Level 3 inputs). The estimated va lue does not necessarily represent th e amounts that may be ultimately realized. DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 36 NOTE 4 CAPITAL ASSETS Capital asset activity for the year ended December 31, 2025 was as follows: Beginning Ending Balance Additions Deletions Balance Governmental Activities: Capital assets not being depreciated: Construction work in progress 14,236 $ $ (14,236) $ $ Land 150,330 150,330 Total capital assets not being depreciated 14,236 150,330 (14,236) 150,330 Capital assets being depreciated: Buildings 1,414,394 7,185 1,421,579 Land improvements 3,728,386 97,042 3,825,428 Machinery and equipment 910,149 122,623 (91,955) 940,817 Infrastructure 4,094,663 59,104 4,153,767 Vehicles 1,298,537 16,608 1,315,145 Total other capital assets at historical costs 11,446,129 302,562 (91,955) 11,656,736 Less Accumulated Depreciation for: Buildings (951,169) (32,417) (983,586) Land improvements (985,683) (176,767) (1,162,450) Machinery and equipment (583,769) (50,710) 91,955 (542,524) Infrastructure (2,565,981) (181,657) (2,747,638) Vehicles (810,862) (50,002) (860,864) Total Accumulated Depreciation (5,897,464) (491,553) 91,955 (6,297,062) Net Capital Assets Being Depreciated 5,548,665 (188,991) 5,359,674 Total Net Capital Assets 5,562,901$ (38,661)$ (14,236)$ 5,510,004$ Depreciation expense was charged to functions as follows: Governmental Activities General Government 13,011 $ Public Safety 46,438 Public Works, which includes the depreciation of infrastructure 216,881 Health and Human Services 2,944 Leisure Activities 212,279 Total Governmental Activities Depreciation Expense 491,553 $ DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 37 NOTE 4 CAPITAL ASSETS (CONTINUED) Beginning Ending Balance Additions Deletions Balance Business-Type Activities: Capital assets not being depreciated: Land and land rights 25,979 $ $ $ 25,979 $ Construction work in process 342,685 502,471 845,156 Total capital assets not being depreciated 368,664 502,471 871,135 Capital assets being depreciated: Water: Wells 53,407 9,376 (4,038) 58,745 Other Power Production Equipment 87,705 87,705 Distribution, reservoirs and standpipes 464,636 464,636 Mains 3,479,467 3,479,467 Services 721,032 721,032 Meters 216,662 5,389 (450) 221,601 Hydrants 432,166 432,166 Buildings and attached fixtures 103,716 103,716 Machinery and equipment 295,516 187,444 (2,638) 480,322 Sewer: Buildings and attached fixtures 57,845 57,845 Machinery and equipment 37,692 46,714 84,406 Mains and services 2,043,002 168,122 2,211,124 Electric: Buildings and attached fixtures 176,971 176,971 Distribution plant 7,944,186 229,179 (903) 8,172,462 Other general plant 82,735 82,735 Total 16,196,738 646,224 (8,029) 16,834,933 Less: Accumulated depreciation for: Water (1,863,982) (130,649) 7,126 (1,987,505) Sewer (855,912) (49,411) (905,323) Electric (6,380,996) (411,600) 903 (6,791,693) Total Accumulated Depreciation (9,100,890) (591,660) 8,029 (9,684,521) Net Capital Assets Being Depreciated 7,095,848 54,564 7,150,412 Total Net Capital Assets 7,464,512$ 557,035$ $ 8,021,547 $ DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 38 NOTE 4 CAPITAL ASSETS (CONTINUED) Depreciation expense was charged to functions as follows: Business-Type Activities: Water 130,649 $ Sewer 49,411 Electric 411,600 Total Depreciation Expense 591,660 Less: Water Depreciation Expense Allocated to Sewer (6,026) Total Depreciation Expense per Exhibit A-8 585,634 $ NOTE 5 LONG-TERM OBLIGATIONS Long-term obligations activity for the year ended December 31, 2025, was as follows: Amounts Beginning Ending Due within Balance Increases Decreases Balance One Year Governmental Activities General obligation debt-nondirect 2,185,000$ $ (340,000) $ 1,845,000 $ 731,425 $ Direct borrowings and direct placements: General obligation notes 144,803 (32,619) 112,184 17,832 Lines of credit 496,965 99,461 596,426 Other Liabilities: Compensated absences* 37,596 (14,402) 23,194 22,659 Total Governmental Activities Long-Term Liabilities 2,864,364$ 99,461 $ (387,021) $ 2,576,804 $ 771,916 $ Business-Type Activities Revenue bonds - nondirect 4,915,000$ $ (405,000) $ 4,510,000 $ 415,000 $ Direct borrowings and and direct placements: General obligation 562,298 (79,787) 482,511 20,839 Other Liabilities: Compensated absences* 32,631 (12,132) 20,499 19,615 Total Business-Type Activities Long-Term Liabilities 5,509,929$ $ (496,919) $ 5,013,010 $ 455,454 $ *The change in compensated absences liability is presented as a net change. All general obligation notes and bonds payable are b acked by the full faith and credit of the Village. Notes and bonds in the governmental funds will be retired by future prope rty tax levies or tax increments. Business-type activities debt is payable by revenues fro m user fees of those funds or, if the revenues are not sufficient, by future tax levies. DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 39 NOTE 5 LONG-TERM OBLIGATIONS (CONTINUED) General Obligation Debt In accordance with Wisconsin Statutes, total genera l obligation indebtedness of the Village may not exceed five percent of the equalized value of taxable property within the Village's jurisdiction. The debt limit as of December 31, 2025 was $14,320,985. Total general obligation debt outstanding at year-end was $3,036,121. General obligation debt at December 31, 2025 consists of the following: Date of Final Interest Original Balance Governmental Activities Issue Maturit y Rates Amount 12/31/25 Note 9/7/21 9/7/31 1.95% 180,000 $ 112,184 $ Bonds 5/30/18 5/1/37 2.7-3.85% 4,035,000 1,845,000 Line of credit - Note 4/26/23 4/26/26 4.50% 276,520 300,000 Line of credit - Note 5/29/24 11/30/26 5.79% 220,445 296,426 2,553,610 $ Total Governmental Activities - General Obligation Debt Date of Final Interest Original Balance Business-Type Activities Issue Maturit y Rates Amount 12/31/25 Safe Drinking Water Loan 5/25/24 5/1/44 2.15% 502,912 $ 482,511$ Debt service requirements to maturity are as follows for governmental activities: Years Principal Interest Total Principal Interest Total 2026 731,425$ 62,445 $ 793,870 $ 17,832 $ 2,184$ 20,016 $ 2027 145,000 62,445 207,445 18,179 2,184 20,363 2028 150,000 56,755 206,755 18,534 1,837 20,371 2029 155,000 52,403 207,403 18,895 1,482 20,377 2030 165,000 47,750 212,750 19,264 1,121 20,385 2031-2035 825,001 126,330 951,331 19,480 377 19,857 2036-2040 270,000 9,048 279,048 Totals 2,441,426$ 417,176 $ 2,858,602 $ 112,184 $ 9,185 $ 121,369$ Notes and Bonds - Nondirect Governmental Activities Notes from Direct Borrowings and Direct Placements DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 40 NOTE 5 LONG-TERM OBLIGATIONS (CONTINUED) Debt service requirements to maturity are as follows for business-type activities: Years Principal Interest Total 2026 20,839$ 10,126 $ 30,965 $ 2027 21,286 9,675 30,961 2028 21,742 9,213 30,955 2029 22,209 8,742 30,951 2030 22,685 8,260 30,945 2031-2035 120,936 33,710 154,646 2036-2040 134,475 20,026 154,501 2041-2045 118,339 5,144 123,483 Totals 482,511$ 104,896 $ 587,407$ Business-Type Activities Notes from Direct Borrowings and Direct Placements Lines of Credit – Notes (governmental activities) The Village has a line of credit with a bank with an available borrowing limit of $300,000 with an interest rate of 4.50%. The outstanding balance at December 31, 2025 was $300,000. This line of credit has a maturity date of April 26, 2026. The Village paid $12,601 of interest expense for the year ending December 31, 2025. The Village has a line of credit with a bank with an available borrowing limit of $350,000 with an interest rate of 5.79%. The outstanding balance at December 31, 2025 was $296,426. This line of credit has a maturity date of November 30, 2 026. The Village paid $9,233 of inte rest expense for the year ending December 31, 2025. Revenue Debt Revenue bonds are payable only from revenues derived from the operation of the utility. Revenue debt payable at December 31, 2025 consists of the following: Date of Final Interest Original Balance Issue Maturity Rates Amount 12/31/2025 Revenue Refunding Bonds 12/15/16 8/1/29 2.45-3.00% 2,605,000 $ 980,000 $ Revenue Bonds 5/30/18 8/1/33 2.80-3.70% 1,460,000 860,000 Revenue Bonds 11/13/24 8/1/41 3.25-5.00% 2,740,000 2,670,000 4,510,000 $ Total Business-Type Activities Revenue Debt DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 41 NOTE 5 LONG-TERM OBLIGATIONS (CONTINUED) Debt service requirements to maturity are as follows: Years Principal Interest Total 2026 415,000$ 169,418 $ 584,418 $ 2027 425,000 156,548 581,548 2028 435,000 142,810 577,810 2029 445,000 129,513 574,513 2030 310,000 115,675 425,675 2031-2035 1,355,000 379,443 1,734,443 2036-2040 960,000 151,275 1,111,275 2041-2045 165,000 7,013 172,013 Totals 4,510,000$ 1,251,695$ 5,761,695$ Business-Type Activities Revenue Debt - nondirect Waterworks and Electric System Mortgage Revenue Bonds According to the Village of Mazomanie resolutions authorizing waterworks and electric system mortgage revenue bond issues, local officials must comply with certain requirements specified therein. Income and revenues from the operation of the System shall be set aside into separate and special funds (bank accounts) to be used and applied for the following purposes: - Amounts sufficient to provide for the reasonable operations of the System and set aside into a "Waterworks System Operating and Maintenance Fund" and an "Electric System Operation and Maintenance Fund." - Amounts sufficient to pay the principal of and the interest on the 2016, 2018, and 2024 Bonds and to meet the Reserve requirement shall be set aside into a "Joint Waterworks Syst em and Electric System Bond and Interest Special Redemption Fund." The amount deposited each month shall not be less than one-sixth of the interest next coming due, plus one-twelfth of the principal next maturing. - Amounts sufficient to provide a proper and adequa te depreciation account for the System and set aside monthly into a "Waterworks System Deprecia tion Fund" and an "Electric System Depreciation Fund." Any amounts in each account in excess of $126,233 (water) and $142,347 (electric) not required during the current fiscal year in these funds may be transferred. - An amount shall be set aside in a separate account known as the "Reserve Account" equal to the highest remaining annual debt service requirement on the prior bonds. Should the balance in this account at any time be less than the reserve require ment, the Village will deposit one twelfth of the reserve requirement monthly from the above funds which is in excess of the amounts required for the purpose of such funds until the reserve requirement is again accumulated. DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 42 NOTE 5 LONG-TERM OBLIGATIONS (CONTINUED) Waterworks and Electric System Mortgage Revenue Bonds (Continued) Rates and charges for services rendered by the system are required to be such that annual "net earnings" be not less than 125% of the annual debt service on all bonds in any year so that the amount set aside in the bond and interest special redemption fund will be adequate for payment of the bonds and interest thereon as they become payable. This requirement was met for 2025. There are a number of other limitations and restricti ons contained in the various bond indentures and loan agreements. The Village believes it is in compliance with these limitations and restrictions. Other Debt Information In prior years, the Village defeased certain general obligation notes and bonds. The refunding resulted in a difference between the acquisition price and the net carrying amount of the old debt. The utility portion of this difference is reported in the proprietary fund statements as de ferred outflows of resources and is being charged to operations based on the amount of in terest costs incurred annually to the total interest costs of the new issue. N OTE 6 LEASES Lease Receivable The Village leases land for use of cell towers and use of a radio pole. In the statement of activities, lease revenue for the year ended December 31, 2025, was as follows: Year Ending Lease-related revenue December 31, 2025 Lease revenue Land 31,446 $ Interest revenue 2,879 Total 34,325 $ Aggregate cash flows for the revenue generated by the lease receivable and interest at December 31, 2025 are as follows: Year Ended December 31, Principal Interest Total 2026 35,497$ 2,354$ 37,851$ 2027 15,940 1,537 17,477 2028 7,806 1,236 9,042 2029 8,165 998 9,163 2030 3,483 806 4,289 2031-2035 15,785 2,747 18,532 2036-2040 8,117 375 8,492 94,793$ 10,053$ 104,846$ DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 43 NOTE 7 W ISCONSIN RETIREMENT SYSTEM Plan description . The WRS is a cost-sharing multiple-empl oyer defined benefit pension plan. WRS benefits and other plan provisions are established by Chapter 40 of the Wisconsin Statutes. Benefit terms may only be modified by the legislature. The reti rement system is administered by the Wisconsin Department of Employee Trust Funds (ETF). The syst em provides coverage to all eligible State of Wisconsin, local government and other public em ployees. All employees, initially employed by a participating WRS employer on or afte r July 1, 2011, and expected to work at least 1200 hours a year (880 hours for teachers and school district educationa l support employees) and expected to be employed for at least one year from employee’s date of hire are eligible to participate in the WRS. ETF issues a standalone Annual Comprehensive Fina ncial Report (ACFR), which can be found at https:// etf.wi.gov/about-etf/reports-and-studies/financial-reports-and-statements. Additionally, ETF issued a standalone Wisconsin Retirem ent System Financial Report, which can also be found using the link above. Vesting. For employees beginning participation on or afte r January 1, 1990, and no longer actively employed on or after April 24, 1998, creditable service in each of five years is required for eligibility for a retirement annuity. Participants employed prior to 1990 and on or after April 24, 1998, and prior to July 1, 2011, are immediately vested. Participants who ini tially became WRS eligible on or after July 1, 2011, must have five years of creditable service to be vested. Benefits provided . Employees who retire at or after age 65 (54 for protective occupations and 62 for elected officials and executive service retirement plan participants, if hired on or before 12/31/2016) are entitled to a retirement benefit based on a formula factor, their final average earnings, and creditable service. Final average earnings is the average of the particip ant's three highest annual earnings periods. Creditable service includes current service and prior service for which a participant received earnings and made contributions as required. Creditable service also includes creditable military service. The retirement benefit will be calculated as a money purchase benefit based on the employee’s contributions plus matching employer's contributions, with interest, if that benefit is higher than the formula benefit. Vested participants may retire at or after age 55 (50 for protective occupations) and receive an actuarially- reduced benefit. Participants te rminating covered employment prior to eligibility for an annuity may either receive employee-required contributions plus in terest as a separation benefit or leave contributions on deposit and defer application until eligible to receive a retirement benefit. The WRS also provides death and disability benefits for employees. DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 44 NOTE 7 W ISCONSIN RETIREMENT SYSTEM (CONTINUED) Post-Retirement Adjustments . The Employee Trust Funds Board may periodically adjust annuity payments from the retirement system based on annua l investment performance in accordance with s. 40.27, Wis. Stat. An increase (or decrease) in annuity payments may result when investment gains (losses), together with other actuarial experience factors, create a surplus (shortfall) in the reserves, as determined by the system’s consulting actuary. Annuity increases are not based on cost of living or other similar factors. For Core annuities, decreases may be applied only to previously granted increases. By law, Core annuities cannot be reduced to an amount below the original, guaranteed amount (the “floor”) set at retirement. The Core and Variable annuity adjustments granted during recent years are as follows: Year Core Fund Adjustment (%) Variable Fund Adjustment (%) 2015 2.9 2.0 2016 0.5 (5.0) 2017 2.0 4.0 2018 2.4 17.0 2019 0.0 (10.0) 2020 1.7 21.0 2021 5.1 13.0 2022 7.4 15.0 2023 1.6 (21.0) 2024 3.6 15.0 Contributions. Required contributions are determined by an annual actuarial valuation in accordance with Chapter 40 of the Wisconsin Statutes. The employee re quired contribution is one-half of the actuarially determined contribution rate fo r general category employees, including teachers, and executives and elected officials. Starting on January 1, 2016, the Executives and Elected Offici als category was merged into the General Employee Category. Required contri butions for protective employees are the same rate as general employees. Employers are required to contri bute the remainder of the actuarially determined contribution rate. The employer may not pay the employee required contribution unless provided for by an existing collective bargaining agreement. During the reporting period, the WRS recognized $34,010 in contributions from the employer. Contribution rates as of December 31, 2025 are: Employee Category Employee Employer General (including teachers, executives and elected officials) 6.95% 6.95% Protective with Social Security 6.95% 14.95% Protective without Social Security 6.95% 18.95% DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 45 NOTE 7 W ISCONSIN RETIREMENT SYSTEM (CONTINUED) Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions At December 31, 2025, the Village reported a liability (asset) of $38,714 for its proportionate share of the net pension liability (asset). The net pension liability (asset) was measured as of December 31, 2024, and the total pension liability used to calculate the net pension liability (asset) was determined by an actuarial valuation as of December 31, 2023 rolled forward to December 31, 202 4. No material changes in assumptions or benefit terms occurred between the act uarial valuation date and the measurement date. The Village’s proportion of the net pension liability (asset) was based on the Village’s share of contributions to the pension plan relative to the contribut ions of all participating employers. At December 31, 2024, the Village’s proportion w as 0.00235601%, which was a decrease of 0.00007181% from its proportion measured as of December 31, 2023. For the year ended December 31, 2025, the Village recognized pension expense of $52,393. Pension amounts have been allocated to the proprietary funds and business-type activities. Allocations were based on the proportionate share of current y ear contributions to the pension plan made by the proprietary funds and business-type activities relative to the total contributions made by the Village. At December 31, 2025, the Village reported defe rred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Outflows of Resources Deferred Inflows of Resources Differences between expected and actual experience 120,225$ (112,973) $ Net differences between projected and actual earnings on 58,827 pension plan investments Changes in assumptions 11,486 Changes in proportion and differences between employer contributions and proportionate share of contributions 1,228 (240) Employer contributions subsequent to the measurement date 35,779 Total 227,545$ (113,213)$ $35,779 reported as deferred outflows related to pension resulting from the WRS Employer’s contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability (asset) in the year ended December 31, 2026. DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 46 NOTE 7 W ISCONSIN RETIREMENT SYSTEM (CONTINUED) Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pension will be recognized in pension expense as follows: Year Ended December 31: Net Deferred Outflows (Inflows) of Resources 2026 23,688 $ 2027 80,498 2028 (19,602) 2029 (6,032) Total 78,552 $ Actuarial assumptions . The total pension liability in the Dece mber 31, 2024, actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement: Actuarial Valuation Date: December 31, 2023 Measurement Date of Net Pension Liability (Asset): December 31, 2024 Experience Study: January 1, 2021 - December 31, 2023 Published Novemeber 19, 2024 Actuarial Cost Method: Entry Age Normal Asset Valuation Method: Fair Value Long-Term Expected Rate of Return: 6.8% Discount Rate: 6.8% Salary Increases: Wage Inflation 3.0% Seniority/Merit 0.1% - 5.7% Mortality: 2020 WRS Experience Mortality Table Post-Retirement Adjustments* 1.7% * No post-retirement adjustment is guaranteed. Actual adjustments are based on recognized investment return, actuarial experience and other factors. 1.7% is the assumed annual adjustment based on the investment return assumption and the post-retirement discount rate. In cludes the impact of known Market Recognition Account deferred gains/losses on the liability for dividend payments. Actuarial assumptions are based upon an experience study conducted in 2024 that covered a three-year period from January 1, 2021 to December 31, 2023. Based on this experience study, actuarial assumptions used to measure the total pension liability change d from prior year, including seniority (merit) and separation rates. The total pension liability for D ecember 31, 2024 is based upon a roll-forward of the liability calculated from the December 31, 2023 actuarial valuation. DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 47 NOTE 7 W ISCONSIN RETIREMENT SYSTEM (CONTINUED) Long-term expected Return on Plan Assets. The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are co mbined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of geometric real rates of return for each major asset class are summarized in the following table: Asset Allocation Targets and Expected Returns 1 As of December 31, 2024 Core Fund Asset Class Asset Allocation % Long-Term Expected Nominal Rate of Return % Long-Term Expected Real Rate of Return % 2 Public Equity 38 7.0 4.3 Public Fixed Income 27 6.1 3.4 Private Equity/Debt 20 9.5 6.7 Inflation Sensitive 19 4.8 2.1 Real Estate 8 6.5 3.8 Leverage3 (12) 3.7 1.1 Total Core Fund 100 7.5 4.8 Variable Fund Asset Class U.S. Equities 70 6.5 3.8 International Equities 30 7.4 4.7 Total Variable Fund 100 6.9 4.2 2 New England Pension Consultants Long Term US CPI (Inflation) Forecast: 2.6% 1 Asset Allocations are managed within established ranges; target percentages may differ from actual monthly alocations. 3 The investment policy used for the Core Fund involves reducing equity exposure by leveraging lower- volatility assets, such as fixed income securities. Currently, an asset allocation target of 12% policy leverage is used, subject to an allowable range of up to 20%. DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 48 NOTE 7 W ISCONSIN RETIREMENT SYSTEM (CONTINUED) Single Discount rate. A single discount rate of 6.8% was used to measure the Total Pension Liability for the current and prior year. The disco unt rate is based on the expected rate of return on pension plan investments of 6.80% and a municipal bond rate of 4.08% (Source: “20-Bond GO Index” is the Bond Buyer Index, general obligation, 20 years to maturity, mixed quality as of December 31, 2024. In describing this index, the Bond Buyer notes that the bonds’ average quality is roughly equivalent to Moody’s Investors Service’s Aa2 rating and Standard and Poor’s Corp.’s AA.). Because of the unique structure of WRS, the 6.8% expected rate of return implies that a dividend of approximately 1.7% will always be paid. For purposes of the single discount rate, it was assumed that the dividend would always be paid. The projection of cash fl ows used to determine this singl e discount rate assumed that plan member contributions will be made at the current co ntribution rate and that employer contributions will be made at rates equal to the difference between actuarially determined contribution rates and the member rate. Based on these assumptions, the pension plan’s fi duciary net position was projected to be available to make all projected future benefit payments (including expected dividends ) of current plan members. Therefore, the municipal bond rate of return on pensi on plan investments was applied to all periods of projected benefit payments to determine the total pension liability. Sensitivity of the Village of Mazomanie’s proportiona te share of the net pension liability (asset) to changes in the discount rate. The following presents the Village’s proportionate share of the net pension liability (asset) calculated using the discount rate of 6.80 percent, as well as what the Village’s proportionate share of the net pension liability (asset) w ould be if it were calculated using a discount rate that is 1-percentage-point lower (5.80 percent) or 1-percentage-point higher (7.80 percent) than the current rate: 1% Decrease to Discount Rate (5.80%) Current Discount Rate (6.80%) 1% Increase to Discount Rate (7.80%) Village's proportionate share of the net pension liability (asset) 363,179$ 38,714 $ (191,811)$ Pension plan fiduciary net position. Detailed information about the pension plan’s fiduciary net position is available in separately issued financial statements available at https://etf.wi.gov/about-etf/reports-and- studies/financial-reports-and-statements. N OTE 8 O THER POSTEMPLOYMENT BENEFITS – MULTIPLE EMPLOYER LIFE INSURANCE PLAN Plan description. The Local Retiree Life Insurance Fund (LRLIF) is a multiple-employer defined benefit OPEB plan. LRLIF benefits and other plan provisi ons are established by Chapter 40 of the Wisconsin Statutes. The Wisconsin Department of Employee Trust Funds (ETF) and the Group Insurance Board have statutory authority for program administrati on and oversight. The plan provides post-employment life insurance benefits for all eligible members. OPEB Plan Fiduciary Net Position . ETF issues a standalone Annual Comprehensive Financial Report (ACFR), which can be found at https://etf.wi.gov/about-etf/reports-and-studies/financial-reports-and- statements. Additionally, ETF issued a standalone Retiree Life Insurance Financial Report, which can also be found using the link above. DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 49 NOTE 8 O THER POSTEMPLOYMENT BENEFITS – MULTIPLE EMPLOYER LIFE INSURANCE PLAN (CONTINUED) Benefits provided. The LRLIF plan provides fully paid up life insurance benefits for post-age 64 retired employees and pre-65 retirees who pay for their coverage. Contributions. The Group Insurance Board approves contribution rates annually, based on recommendations from the insurance carrier. Reco mmended rates are based on an annual valuation, taking into consideration an estimate of the present value of future benefits and the present value of future contributions. A portion of employer contributions made during a member’s working lifetime funds a post-retirement benefit. Employers are required to pay the following contributions based on employee contributions for active members to provide them with Basic Coverage after age 65. There are no employer contributions required for pre-age 65 annuitant coverage. If a member retir es prior to age 65, they must continue paying the employee premiums until age 65 in order to be eligible for the benefit after age 65. Contribution rates as of December 31, 2025 are: Coverage Type Employer Contribution 25% Post Retirement Coverage 20% of Member Contribution Member contributions are based upon nine age bands through age 69 and an additional eight age bands for those age 70 and over. Participating employees must pay monthly contribution rates per $1,000 of coverage until the age of 65 (age 70 if active). The memb er contribution rates in effect for the year ended December 31, 2024 are as listed below: Attained Age Basic Supplemental Under 30 $0.05 $0.05 30-34 0.06 0.06 35-39 0.07 0.07 40-44 0.08 0.08 45-49 0.12 0.12 50-54 0.22 0.22 55-59 0.39 0.39 60-64 0.49 0.49 65-69 0.57 0.57 Life Insurance Member Contribution Rates* For the year ended December 31, 2024 *Disabled members under age 70 receive a waiver-of- premium benefit. During the reporting period, the LRLIF recognized $333 in contributions from the employer. DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 50 NOTE 8 O THER POSTEMPLOYMENT BENEFITS – MULTIPLE EMPLOYER LIFE INSURANCE PLAN (CONTINUED) OPEB Liabilities, OPEB Expense, and Deferred Ou tflows of Resources and Deferred Inflows of Resources Related to OPEBs At December 31, 2025, the LRLIF Employer reporte d a liability (asset) of $62,088 for its proportionate share of the net OPEB liability (asset). The net OPEB liability (asset) was measured as of December 31, 2024, and the total OPEB liability used to calculate the net OPEB liability (asset) was determined by an actuarial valuation as of January 1, 2024 rolled forward to December 31, 2024. No material changes in assumptions or benefit terms occurred between the act uarial valuation date and the measurement date. The Village’s proportion of the net OPEB liab ility (asset) was based on the Village’s share of contributions to the OPEB plan relative to the contri butions of all participating employers. At December 31, 2024, the Village’s proportion was 0.01587000%, which was an increase of 0.00075900% from its proportion measured as of December 31, 2023. For the year ended December 31, 2025, the Village recognized OPEB expense of $4,894. OPEB amounts have been allocated to the proprieta ry funds and business-type activities. Allocations were based on the proportionate sh are of current year contributions to the OPEB plan made by the proprietary fund and business-type activities relative to the total contributions made by the Village. At December 31, 2025, the Village reported defe rred outflows of resources and deferred inflows of resources related to OPEBs from the following sources: Deferred Outflows of Resources Deferred Inflows of Resources Differences between expected and actual experience $ (6,460)$ Net differences between projected and actual earnings on plan investments 853 Changes in actuarial assumptions 15,234 (34,823) Changes in proportion and differences between employer contributions and proportionate share of contributions 6,641 (5,159) Employer contributions subsequent to the measurement date 209 Totals 22,937$ (46,442)$ $209 reported as deferred outflows related to OPEB resulting from the Village employer’s contributions subsequent to the measurement date will be recognized as a reduction of the net OPEB liability (asset) in the year ended December 31, 2026. DRAFT Village of Mazomanie, Wisconsin Notes to the Basic Financial Statements December 31, 2025 Page 51 NOTE 8 O THER POSTEMPLOYMENT BENEFITS – MULTIPLE EMPLOYER LIFE INSURANCE PLAN (CONTINUED) Other amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized