Committee of the Whole - September 22, 2026

City of Amery COMMITTEE OF THE WHOLE AGENDA The City of Amery does not discriminate on the basis of race, color, national origin, sex, religion, age or disability in employment or provision of services, programs or activities. NOTE: Upon reasonable notice, the City of Amery will accommodate the needs of disabled individuals through aids or services. For additional information or to request this service, contact the Clerk-Treasurer’s office at (715) 268-7486 by Noon the previous day so that arrangements can be made. Pursuant to Wisconsin Statutes 19.84, Notice is hereby given to the public that a meeting of the Committee of the Whole of the City of Amery will be held on Tuesday – September 22, 2026 at 5pm at 104 Maple St. W, Amery, WI in the Council Chambers. Call to Order Roll Call Adoption of Agenda *Although the public may speak on any item that is not included on this agenda as a “Public Hearing or Forum”. In accordance with open meeting laws, the Council may not respond or discuss the issue brought forward at this time. In accordance with open meeting laws the Council must notice an item on the agenda to allow discussion on that matter. Your comments will be considered and may be placed on a future agenda for further discussion. Any person wishing to submit a public comment digitally may email them to Cityhall@amerywi.gov until noon of the day of the meeting. Although your comments will be presented to the Council they may or may not be read aloud or discussed during the meeting. The Public Comment Portion will be limited to 3 minutes total per speaker with the total duration to be at the Chair’s discretion. The council may act on any item that is noticed on the agenda. Taylor Larson Clerk/Treasurer **Posted: September 17, 2026 on the City Website (www.amerywi.gov); and at Amery City Hall, Amery Public Library, and the Amery Police Department. Order of Items AGENDA ITEMS 1 Five-Year Street Program and Proposed Vehicle Registration Fee 2 2027-2031 Capital Improvement Plan 3 2026 City Financials’ Update 4 Adjournment 104 Maple Street W., Suite A Office: 715.268.7486 Amery, WI 54001 Fax: 715.268.4870 TO: The Common Council of Amery FROM: Alex Mansfield, City Administrator DATE: September 22, 2026 RE: Five Year Street Program and Proposed Vehicle Registration Fee SUMMARY The City now has a five-year street program. It was built from the 2025 pavement condition ratings and a pavement management schedule. The program covers routine maintenance, microsurfacing, overlay, sidewalk, and two street reconstruction projects. The program is paid for from four sources. Each source pays for a different kind of work, and they are not interchangeable. Three of the four are already in place. The fourth is a $20 annual vehicle registration fee, which the City does not currently charge. That fee would raise about $73,560 a year and may only be spent on transportation. Staff is asking for direction on three items. No action is required at this meeting. • Whether to draft a vehicle registration fee ordinance for a future meeting • The treatment for the 2028 Minneapolis Avenue project • Confirmation of the streets share of planned City borrowing BACKGROUND Condition of the street network The City rates its streets on the PASER scale, where 10 is new pavement and 1 is failed pavement. The 2025 ratings cover 22.4 miles of City street. PASER rating What it means Feet Share 1 to 3 Needs full reconstruction 6,229 5% 4 Needs an overlay 11,022 9% 5 Sliding toward overlay 15,751 13% 6 Can still be microsurfaced, cheaply 21,769 18% 7 to 10 Routine attention only 63,420 54% A little over half the network needs nothing but routine attention. About one fifth is in the range where microsurfacing still works and is inexpensive. The rest has already moved past the point where microsurfacing helps. What waiting costs Oak Street, between State Highway 46 and Riverside Drive, is 3,124 square yards of pavement. Microsurfacing it in 2027 costs about $12,496. Once it is past microsurfacing and needs an overlay, the same street costs about $43,736. Once it fails and has to b e rebuilt, it costs about $156,200. The price changes depending on when the work is done. Every street moves down that list over time. The purpose of the program is to reach streets while they are still at the low end of it. 104 Maple Street W., Suite A Office: 715.268.7486 Amery, WI 54001 Fax: 715.268.4870 What the program does between 2027 and 2031 • 28,369 feet of microsurfacing, about 5.4 miles • 8,132 feet of overlay • 5,016 feet of full reconstruction, in two projects The two reconstruction projects are Minneapolis Avenue in 2028 and a bundle of five streets in 2031. The street by street list is attached. What the program does not do The program does not reach every street that needs work. • Five streets fall below the funding line for the 2031 project. Their combined construction cost is $730,034. • Three streets sit in the overlay backlog and are not reached before 2032. Their combined cost is $134,724. FISCAL IMPACT How the program is paid for Source What it pays for Five year total Street repair and maintenance operating budget (state transportation aid and property tax) Painting, crack filling, microsurfacing $700,000 Vehicle registration fee (proposed) Additional microsurfacing and crack filling $349,410 City borrowing, streets share Sidewalks and overlay $358,866 State LRIP awards, not yet awarded Part of the two reconstruction projects Up to $500,000 The LRIP figure is two anticipated awards at the $250,000 per project cap. LRIP is a competitive reimbursement program and the City does not hold these awards. If either application is unsuccessful, the affected reconstruction project shrinks or slips. Other grant funding will be pursued depending on project fit and availability of funds. These sources do different jobs, but only some of that is a matter of law, and Council should know which is which. The state LRIP award is restricted. It reimburses approved reconstruction projects. Routine maintenance is not eligible under the program rul es, so an award cannot be moved to microsurfacing. Vehicle registration fee revenue is restricted to transportation purposes. That is a broad category. Council could direct the money to microsurfacing, to overlay, or to debt service on street borrowing. Street repair and maintenance money and borrowing are not legally restricted to particular kinds of street work. The program assigns them the way it does because of cost, not because of a rule. Borrowing over ten years costs about $1.26 in principal and interest for every dollar borrowed. That is a reasonable trade for a sidewalk that lasts forty years or a street rebuild that lasts approximately 100. It is a poor trade for microsurfacing that lasts ten, because the surface would be gone before the note was paid off. Water main and sanitary sewer main replacement inside the two reconstruction projects is Water Utility and Sewer Utility work. It is paid for from utility revenue bonds and recovered through utility rates. It is 104 Maple Street W., Suite A Office: 715.268.7486 Amery, WI 54001 Fax: 715.268.4870 not a property tax cost, and it is not a contribution from the utilities to the street program. The utilities are paying for their own pipe. The proposed vehicle registration fee State law at section 341.35(1) allows a city to charge an annual vehicle registration fee. The State collects it along with the regular registration and returns it to the City. The money may only be used for transportation purposes. At $20 per vehicle and 3,678 registered vehicles, the fee would raise $73,560 a year. The first year would raise about $55,170, because registrations renew throughout the year rather than all at once. What the fee pays for The fee is added to the street repair and maintenance budget. It pays for microsurfacing and crack filling. Over five years it would pay for 2.86 additional miles of microsurfacing, 44,974 square yards, at a cost of $198,664. These are streets the program does not otherwise reach. If those same streets are not microsurfaced and later need an overlay, the cost is $629,636. If they fail and need reconstruction, the cost is $2,248,700. Another way to look at it. The City has about 4.1 miles of street sitting in the range where microsurfacing still works. Without the fee, the program microsurfaces about 2.5 miles over five years, and more streets drop into that range in the meantime. With the fee, the program microsurfaces about 5.4 miles. What the fee does not pay for As proposed, the fee is directed to microsurfacing and crack filling, so adopting it would not change which streets receive an overlay and would not change the reconstruction projects planned for 2028 and 2031. Those are paid for by borrowing and by state aid. Council could direct the fee to overlay or to debt service instead, but that money would come out of the microsurfacing program described above. Cost to a household Twenty dollars per vehicle per year. A household with one vehicle pays $20. A household with two vehicles pays $40. There is no exemption mechanism in the statute. ALTERNATIVES 1. Adopt the fee at $20. The program proceeds as described. 2. Adopt the fee at a lower amount. Revenue and additional microsurfacing scale down proportionally. At $10 the fee raises $36,780 a year and covers roughly half the additional microsurfacing. 3. Do not adopt the fee and hold the program at current funding. Microsurfacing falls to about 2.5 miles over five years. Streets continue moving out of the microsurfacing range and into the overlay range, and the overlay backlog beyond 2032 grows again. 4. Do not adopt the fee and raise the property tax levy instead. This is not available at any meaningful scale. The levy limit permits 2.190 percent growth for 2027 and existing commitments consume it. RECOMMENDATION Staff recommends that Council provide direction on the following three items, taken separately. 104 Maple Street W., Suite A Office: 715.268.7486 Amery, WI 54001 Fax: 715.268.4870 1. Direct staff to prepare a $20 vehicle registration fee ordinance under Wis. Stat. section 341.35(1), effective in 2027, with revenue dedicated to street repair and maintenance, for action at a future meeting. 2. Direct staff on the treatment for the 2028 Minneapolis Avenue project, either full reconstruction of Phase 1 or a mill and overlay of the full corridor. Attachment B compares the two. 3. Confirm the streets share of the City’s planned borrowing: $121,324 in the 2027 to 2028 window, $125,348 in 2029 to 2030, and $112,194 in 2031 to 2032. These figures are floors. ATTACHMENTS • Attachment A: Five Year Street Program, street by street listing • Attachment B: 2028 Minneapolis Avenue treatment comparison 104 Maple Street W., Suite A Office: 715.268.7486 Amery, WI 54001 Fax: 715.268.4870 TO: The Common Council of Amery FROM: Alex Mansfield, City Administrator DATE: September 22, 2026 RE: Attachment A, Five Year Street Program ATTACHMENT A FIVE YEAR STREET PROGRAM, STREET BY STREET Built from the 2025 PASER ratings and the pavement management schedule. Costs are in the dollars of the year the work is done. Microsurfacing is priced per square yard and rises about 5 percent a year. The Funding column shows how each street depends on the proposed $20 vehicle registration fee: Base program means the street is funded whether or not the fee is adopted. “Fee only” means the street is not reached without the fee. “Fee moves up from” means the street is funded either way, but the fee advances it to an earlier year at a lower price. S haded rows are the streets that depend entirely on the fee. 2027 PROGRAM Microsurfacing, 17 streets, $122,012 Street Limits Feet Cost Funding Minneapolis Ave Broadway St / CTH F to end 740 $7,236 Base program Plymouth St Arlington Dr S to end 528 $4,692 Base program Riverside Dr Hyland Ave to Arch St 475 $5,912 Base program Montgomery Dr Lexington St to George St 211 $3,376 Base program Madsen St Scholl Ave to South St 317 $5,072 Base program Millermon Pl Sundance St to end 317 $4,508 Base program Sundance St Millermon Pl to Minneapolis Ave 370 $5,264 Base program River St Broadway St / CTH F to Central Ave 1,056 $14,080 Base program Griffin Blvd End to Griffin St 686 $10,976 Base program Cross St Riverview Blvd to Bridge St 528 $5,396 Base program Staffenson St Howard Ave to Lincoln St E 264 $2,580 Fee only Staffenson St Howard Ave (offset 422) to Lincoln St E 792 $5,632 Fee only Staffenson St Winchester St to end 634 $5,916 Fee only Fay St Dickey Ave to STH 46 634 $8,452 Fee only Harrison Ave Broadway St / CTH F to Central Ave 792 $9,152 Fee only Oak St STH 46 to Riverside Dr 1,004 $12,496 Fee only North St Wisconsin Ave to end 1,268 $11,272 Fee only Of that, $55,500 and 5,388 ft. of road is work that happens only if the fee is adopted. Overlay, 3 streets, $93,324, in rank order Street Limits Feet Cost Funding Amundson Ave Birch St / Lake St to Maple St 475 $32,508 Base program Development Blvd Venture Dr to end 581 $39,760 Base program 104 Maple Street W., Suite A Office: 715.268.7486 Amery, WI 54001 Fax: 715.268.4870 Street Limits Feet Cost Funding Cherry St Melrose St to Hawthorne St 423 $21,056 Base program Sidewalk program, $28,000. Locations are set each spring by Public Works based on trip hazard and accessibility inspections, so they are not listed by name here. 2028 PROGRAM Overlay, 4 streets, $83,144, in rank order Street Limits Feet Cost Funding Birch St Riverside Dr to Riverside Dr 106 $8,306 Base program Wisconsin Ave 2nd St / STH 46 to Summit Ave 528 $18,978 Base program Par Dr Golfview Ln to Fairway Ln 264 $15,523 Base program Apple Ave End to River Place Dr 686 $40,337 Base program Reconstruction, Minneapolis Avenue Phase 1 Street Limits Feet Cost Funding Minneapolis Ave Sundance St to Hillcrest Dr 2,059 $552,492 LRIP , utility mains, borrowing Cost shown is the all in project total, including engineering, contingency, and water and sanitary main replacement. There is no microsurfacing program in 2028. Routine crack filling and painting continue at a reduced level while the project is under way. Sidewalk program, $29,400. Locations are set each spring by Public Works based on trip hazard and accessibility inspections, so they are not listed by name here. 2029 PROGRAM Microsurfacing, 16 streets, $129,985 Street Limits Feet Cost Funding Maple St Birch St / Lake St to Amundson Ave 317 $2,487 Base program Maple St Birch St / Lake St (offset 317) to Harriman Ave 528 $7,501 Base program Maple St STH 46 to Riverside Dr 634 $10,253 Base program Otis St End to Hillcrest Dr 898 $11,440 Base program Dickey Ave Scholl Ave to South St 792 $14,747 Base program Hillcrest Dr Otis St to Shoreview Ct 422 $5,169 Base program Riverside Dr Oak St to Arlington Dr 422 $4,551 Base program Golf Way Cherry St to end 273 $3,744 Base program Summit Ave Wisconsin Ave to Wisconsin Ave 1,426 $15,373 Fee moves up from 2030 Pondhurst Cir Pondhurst Dr to end 422 $7,237 Fee moves up from 2030 Birch St Amundson Ave / Lake St to Harriman Ave 476 $9,795 Fee moves up from 2030 South St Dickey Ave to STH 46 634 $11,184 Fee moves up from 2030 Riverview Blvd STH 46 (offset 212) to Cross St 422 $3,929 Fee moves up from 2030 Sundance St Minneapolis Ave to end 370 $5,804 Fee moves up from 2030 104 Maple Street W., Suite A Office: 715.268.7486 Amery, WI 54001 Fax: 715.268.4870 Street Limits Feet Cost Funding Donatelle St End to Otis St 528 $9,314 Fee only Minneapolis Ave 95th St to Griffin St 634 $7,457 Fee only Of that, $16,771 is work that happens only if the fee is adopted. Overlay, 4 streets, $94,478, in rank order Street Limits Feet Cost Funding Venture Dr Broadway St / CTH F to Development Blvd 739 $55,767 Base program Melrose St Griffin St W to Hawthorne St 422 $23,153 Base program Howard Ln End to Howard Ave 264 $9,060 Base program Howard Ave Howard Ln to Staffenson St 158 $6,498 Base program Sidewalk program, $30,870. Locations are set each spring by Public Works based on trip hazard and accessibility inspections, so they are not listed by name here. 2030 PROGRAM Microsurfacing, 12 streets, $126,393 Street Limits Feet Cost Funding George St Montgomery St to Montgomery Dr 739 $12,169 Fee only Montgomery Dr Montgomery St to Lexington St 317 $5,871 Fee only Arch St Wisconsin Ave to Riverside Dr 792 $13,039 Fee only Central Ave Howard Ave to Minneapolis Ave 1,056 $11,951 Fee only South St Madsen St to Harriman Ave 581 $10,761 Fee only Harriman Ave Cherry St to CTH F / Deronda St 1,268 $20,874 Fee only Birchwood Ave Bridge St to Broadway St / CTH F 898 $14,785 Fee only Aspen Ave End to Fay St 739 $9,127 Fee only Center St STH 46 to Riverside Dr 528 $9,780 Fee only Staffenson St Lincoln St E to Winchester St 898 $7,390 Fee only Meadow St End to Sun St 422 $5,427 Fee only Cherry St Hawthorne St to Power St / STH 46 317 $5,219 Fee only Of that, $126,393 is work that happens only if the fee is adopted. Overlay, 3 streets, $94,728, in rank order Street Limits Feet Cost Funding Venture Dr Development Blvd to end 581 $46,027 Base program Melrose St Hawthorne St to Cherry St 475 $27,373 Base program Howard Ave Harrison Ave to Hamilton Ave 370 $21,328 Base program Sidewalk program, $32,414. Locations are set each spring by Public Works based on trip hazard and accessibility inspections, so they are not listed by name here. 2031 PROGRAM 104 Maple Street W., Suite A Office: 715.268.7486 Amery, WI 54001 Fax: 715.268.4870 Overlay, 3 streets, $92,181, in rank order Street Limits Feet Cost Funding Griffin St W 50th Ave / 105th St to Shadow Creek Ln 687 $27,278 Base program Park St Full length 951 $44,959 Base program Pine St End to Park St 422 $19,944 Base program Reconstruction, five street bundle, $620,455 construction cost Street Limits Feet Cost Condition Hawthorne St Melrose St to Cherry St 898 $194,056 PASER 2 George St Birchwood Ave to Montgomery St 528 $128,357 PASER 2 Bridge St STH 46 to Birchwood Ave 475 $70,560 PASER 2 Wisconsin Ave North Bend to Wisconsin Ln 475 $70,560 PASER 2 Memorial Dr Harriman Ave to STH 46 581 $156,922 PASER 3 There is no microsurfacing program in 2031. The reconstruction streets are listed in priority order. Public Works may substitute a lower cost street from the list below if bids leave a remainder. Sidewalk program, $34,034. Locations are set each spring by Public Works based on trip hazard and accessibility inspections, so they are not listed by name here. WORK NOT REACHED IN THIS PROGRAM Below the funding line for the 2031 reconstruction project, $730,034 Street Limits Feet Cost Condition Elden Ave River Place Dr to Griffin St 739 $159,718 PASER 3 Par Dr End to CTH F / Deronda St 211 $51,294 PASER 3 Water Ave Harriman Ave to Elm St 950 $128,297 PASER 3 45th Ave 105th St / 45th Ave to STH 46 / 45th Ave 844 $91,163 PASER 3 Minneapolis Ave Hillcrest Dr to Broadway St / CTH F 1,109 $299,562 Phase 2 These five streets are already rated as needing reconstruction. They stay on the list and move forward to the next program cycle. Overlay backlog, not reached before 2032, $134,724 Street Limits Feet Cost Condition Sun St Griffin St to end 686 $34,056 PASER 4, 1998 Wisconsin Ave Summit Ave to North Bend 1,532 $72,991 PASER 4, 2004 Lincoln St E Staffenson St to E Limits Rd / Lincoln Ave 581 $27,677 PASER 4, 2000 Priced at 2032 rates to show the size of the deferred need. Six streets that were in this backlog are now programmed for overlay in 2028 and 2031. Sun St falls just below the 2031 funding line; Park St and Pine St, the other two streets in that cluster, ar e programmed. Every year one of these streets waits, it moves closer to needing reconstruction instead of an overlay. 104 Maple Street W., Suite A Office: 715.268.7486 Amery, WI 54001 Fax: 715.268.4870 NOTES Microsurfacing costs $4.00 per square yard in 2027. Overlay costs $14.00. Full reconstruction costs $52.50. Those three numbers are the reason the program is built the way it is. The 2025 rating file covers 118,191 feet. The full City network is about 141,541 feet. Roughly 4.4 miles of City street was not rated in 2025 and therefore does not appear on any list above. Streets are grouped by the year the work is done, not by the year they were identified. Where the fee moves a street to an earlier year, the cost shown is the earlier, lower price. 104 Maple Street W., Suite A Office: 715.268.7486 Amery, WI 54001 Fax: 715.268.4870 TO: The Common Council of Amery FROM: Alex Mansfield, City Administrator DATE: September 22, 2026 RE: Attachment B, 2028 Minneapolis Avenue Treatment Comparison ATTACHMENT B 2028 MINNEAPOLIS AVENUE, TREATMENT COMPARISON Minneapolis Avenue is scheduled for work in 2028. Two treatments are available. They are not two versions of the same project. They treat different lengths of road, they last different amounts of time, and they leave the City in different positions in 2031. Council direction is requested on which to pursue. THE TWO OPTIONS Reconstruction rebuilds the road from the subgrade up on Phase 1 only, from Sundance Street to Hillcrest Drive. Water main and sanitary sewer main in that trench are replaced at the same time. Mill and overlay grinds off the top layer of pavement and lays new asphalt over the existing base. It reaches the full corridor, all the way to Broadway Street, because it costs less per foot. It does not touch the base and it does not touch the utilities. SIDE BY SIDE Reconstruction Mill and overlay Which is better Corridor treated 2,059 ft 4,066 ft Mill and overlay Pavement area 9,151 sq yd 18,071 sq yd Mill and overlay Unit cost, 2028 $52.50 / sq yd $23.10 / sq yd Mill and overlay Total project cost $552,492 $480,056 Mill and overlay State LRIP award $250,000 $240,028 Reconstruction Utility main replacement $220,992 None Reconstruction CITY CASH REQUIRED $81,500 $240,028 Reconstruction Expected service life 45 years 13 years Reconstruction Cost per sq yd per year of life $1.34 $2.04 Reconstruction Reconstruction need retired $552,492 None Reconstruction WHAT THE TABLE MEANS Mill and overlay treats twice as much road for less total money. That is real and it is the strongest argument for it. It also costs the City about three times as much cash. The reason is the trench. When the road is dug up for reconstruction, the Water and Sewer Utilities replace their mains at the same time and pay for their own pipe from utility revenue bonds. A mill and overlay never opens the trench, so there is no utility work and no utility money. The City pays the whole local share out of the street program. 104 Maple Street W., Suite A Office: 715.268.7486 Amery, WI 54001 Fax: 715.268.4870 The two treatments also last very different amounts of time. Dividing cost by pavement area and by years of expected life gives $1.34 for reconstruction and $2.04 for mill and overlay. Reconstruction is about a third cheaper per year of road life. Finally, a mill and overlay rebuilds nothing. Minneapolis Avenue would still need reconstruction, and that need would roll forward into the 2031 project. If 2028 is a mill and overlay, the accumulated reconstruction need in 2031 roughly doubles, and fewer streets fit under the 2031 funding line. WHAT COUNCIL SHOULD KNOW BEFORE DECIDING Staff would rather name these than have them come up later. • The pavement condition rating on Minneapolis Avenue supports resurfacing. Reconstruction is being considered because of the utility mains and corridor continuity, not because the pavement rating demands it. MSA should confirm the base condition and the utility justification before Council commits. • The mill and overlay unit cost of $23.10 per square yard is a City planning estimate. It is not an MSA figure. • LRIP eligibility for resurfacing has not been confirmed with the State. If a mill and overlay does not qualify, the City cash figure for that option rises substantially. • The utility main replacement figure is a planning estimate at this stage and will be replaced by MSA’s per-foot cost when the project is designed. • The 13 year life for a mill and overlay assumes the 1999 base is sound. If it is not, the treatment fails sooner and the comparison worsens. STAFF ASSESSMENT Reconstruction is the better value on every measure except total project cost and length of road treated. It costs the City less cash, it lasts more than three times as long, it is cheaper per year of road life, and it permanently retires a reconstruc tion need instead of deferring it. The water main that runs along Minneapolis has had a recent history of breaking and does require replacement. Mill and overlay is the right answer only if Council places a high value on treating the full corridor in 2028 and is willing to pay roughly $158,500 more in City cash to do it, knowing the same corridor will need rebuilding again. Options for replacement of the water main could be included during the mill and overlay project, but it would elevate costs and delay this version of the project’s timeline. RECOMMENDATION That staff proceed with design of Minneapolis Avenue Phase 1 as a full reconstruction, from Sundance Street to Hillcrest Drive, coordinated with Water and Sewer Utility main replacement, and pursue an LRIP award for the project. 104 Maple Street W., Suite A Office: 715.268.7486 Amery, WI 54001 Fax: 715.268.4870 TO: The Common Council of Amery FROM: Alex Mansfield, City Administrator DATE: September 16, 2026 RE: Draft 2027-2031 Capital Improvement Plan — for discussion The attached draft 2027-2031 Capital Improvement Plan is presented for Council discussion; no action is requested at this time. Staff asks for review and direction at this meeting, after which the plan will return with the proposed 2027 budget for adoption in November, with the first year's projects incorporated into the capital budget. What the plan covers The plan programs $9,233,588 of capital work across five years and ten departments and utilities. Every project has its own page setting out scope, justification, priority, useful life, year-by-year cost, and funding source. Each department closes every year at a zero estimated fund balance. Funding source 2027-2031 Grants (FAA, State, DNR Stewardship, LRIP) $4,012,150 Bond proceeds (General Fund and utility revenue) $2,565,393 Capital projects levy $1,191,992 Other source (utility revenues, operating transfer, trade-in) $916,714 Expenditure Restraint Program revenue $547,340 Total $9,233,588 Expenditure Restraint Program revenue Amery's 2027 Expenditure Restraint payment is confirmed at $107,339.89, with an assumed $110,000 per year carried thereafter. Applying it to capital funds the entire police squad car rotation for all five years with no borrowing and removes the storm sewer program f rom the levy beginning in 2028; reducing General Fund borrowing by $267,340 and the capital projects levy by $100,000 with no reduction in programmed work. Council should note this is unrestricted General Fund revenue: a dollar committed to capital is unavailable for operations, and eli gibility depends on staying within the state expenditure restraint limit each year. Utilizing the expenditure restraint for operations jeopardizes the receipt of further expenditure restraint, hence the transfer into the Capital Fund. Items for Council direction • Grant assumptions. Roughly 43 percent of the plan is grant funded, including a $1,600,000 DNR Stewardship award for North Park in 2029 and $250,000 LRIP awards in 2028 and 2031. None has been awarded. Any shortfall moves to the levy or to borrowing. • Airport local match. The plan assumes the capital projects levy covers the City's share of Airport Master Plan projects. Airport fund cash and a general obligation note are equally available; this decision has not been made. • 2029 capacity. At $4,009,348, 2029 carries more than double any other year — North Park construction, the fire truck, and airport work. • Just beyond the window. Taxiway A realignment at $2,225,000 (FFY 2031) and dam repair at $2,000,000 (2032) land immediately after this plan and are unfunded within it. City of Amery — 2027-2031 Capital Improvement Plan 1 CITY OF AMERY, WISCONSIN 2027-2031 Capital Improvement Plan PROPOSED ADOPTION — NOVEMBER 2026 Prepared by: City of Amery Administrator's Office 104 Maple Street W., Suite A Amery, WI 54001 715.268.7486 City of Amery — 2027-2031 Capital Improvement Plan 2 Table of Contents Table of Contents................................................................................................................................................................ 2 Long Range Capital Improvement Planning Introduction/Manual ..................................................................................... 4 CIP Introduction .............................................................................................................................................................. 4 Benefits of a CIP .............................................................................................................................................................. 4 Capital Improvement Threshold Policy .......................................................................................................................... 4 Capital Improvement Planning Process .......................................................................................................................... 4 Amery CIP Process/Timeline ............................................................................................................................................... 6 June: CIP Introduction .................................................................................................................................................... 6 June/July: CIP Creation Process ...................................................................................................................................... 6 July .................................................................................................................................................................................. 6 August/September ......................................................................................................................................................... 6 October/November ........................................................................................................................................................ 6 How This Plan Is Organized ................................................................................................................................................. 7 Capital Improvement Plan Summary Information .......................................................................................................... 7 Department Summaries and Project Justifications ........................................................................................................ 7 2027 Proposed Budget Funding ..................................................................................................................................... 7 Capital Improvement Plan Beyond 2031 ........................................................................................................................ 7 Priority and Purpose Codes ............................................................................................................................................ 7 Capital Improvement Plan Policy Information ................................................................................................................... 8 Capital Asset Policy ......................................................................................................................................................... 8 Valuation ......................................................................................................................................................................... 8 Ancillary Costs ................................................................................................................................................................. 8 Classification ................................................................................................................................................................... 8 Capitalization .................................................................................................................................................................. 9 Depreciation ................................................................................................................................................................... 9 Useful Life ....................................................................................................................................................................... 9 Inventory ........................................................................................................................................................................ 9 Capital Improvement Plan Summary Information ............................................................................................................ 10 Components ................................................................................................................................................................. 10 Funding by Sources ....................................................................................................................................................... 10 Uses by Category .......................................................................................................................................................... 12 Capital Improvement Program Department Summaries/Justifications ........................................................................... 13 Sewer Utility ................................................................................................................................................................. 14 Fire Department ........................................................................................................................................................... 18 Public Works ................................................................................................................................................................. 22 Shop Parking Lot (Multi-Fund: Sewer / Water / Public Works) .................................................................................... 29 Airport ........................................................................................................................................................................... 31 City of Amery — 2027-2031 Capital Improvement Plan 3 City Administration ....................................................................................................................................................... 33 Police Department ........................................................................................................................................................ 38 Water Utility ................................................................................................................................................................. 41 Parks and Facilities........................................................................................................................................................ 46 Library ........................................................................................................................................................................... 51 2027 Capital Improvement Plan Proposed Budget Funding............................................................................................. 53 Capital Improvement Plan Beyond 2031 .......................................................................................................................... 55 Notes on This Edition ........................................................................................................... Error! Bookmark not defined. Presentation changes ...................................................................................................... Error! Bookmark not defined. Expenditure Restraint Program revenue ......................................................................... Error! Bookmark not defined. Correction: utility main replacement was double counted ............................................. Error! Bookmark not defined. Fund balances now close at zero ..................................................................................... Error! Bookmark not defined. Structural change: Public Works Shop Parking Lot .......................................................... Error! Bookmark not defined. Projects whose year or amount changed from the adopted 2026-2030 CIP .................. Error! Bookmark not defined. Programs with gaps in the final year ............................................................................... Error! Bookmark not defined. New projects .................................................................................................................... Error! Bookmark not defined. Public Works — Street Repairs ........................................................................................ Error! Bookmark not defined. Airport .............................................................................................................................. Error! Bookmark not defined. Important Disclosures ....................................................................................................................................................... 56 City of Amery — 2027-2031 Capital Improvement Plan 4 Long Range Capital Improvement Planning Introduction/Manual CIP Introduction ● This is an essential management tool for Amery to utilize in planning for Capital Improvements over multiple years. ● Allows room for forward thought and discussion. ● Better prepares Amery for change. ● Creates opportunities that may otherwise be overlooked. ● Amery is faced with increasing expenditures and limitations on revenues. ● Creative solutions must be developed to meet these demands. ● Long-range planning is key to Amery's success. ● Funding sources and uses are matched over a multiple-year timeframe rather than just one year. ● Integrates Capital Improvement Planning (CIP) into the annual budget process. ● CIP is the initial step in the annual budget process. ● Operational — staffing, organizational structure, systems (70-80% of annual budget). ● Capital — infrastructure, maintenance, and equipment. Benefits of a CIP ● More efficient administration — assists in making better decisions in how Amery is spending resources in coming years. ● Administration/departmental involvement in planning and prioritizing projects/programs with available funding. ● Provides a disciplined and financially stable approach to spending over multiple years. ● Provides a way to plan financing of infrastructure projects and equipment purchases, including a detailed list of projects and funding sources, and project descriptions with justifications/rationale. ● Facilitates the planning and funding of a program. ● Public document to obtain community support and keep citizens informed on current needs and future projects. ● Focuses attention on objectives and financial capabilities/affordability, and identifies the most economical means of financing capital projects. ● Used by financial advisors to structure and time a capital financing plan borrowing, and avoids drastic changes in debt service payments. ● Positive evaluation factor by credit rating agencies and independent auditors. Capital Improvement Threshold Policy ● Individual tangible capital-type items should be capitalized only if they have a minimum value of $5,000 and have an estimated useful life of more than one year following the date of acquisition. ● The capitalization threshold is to be applied to individual items rather than to groups of similar items (e.g., desks and tables). Capital Improvement Planning Process ● Establish timeline: Spring–Summer–Fall–Nov/Dec Budget Adoption. City of Amery — 2027-2031 Capital Improvement Plan 5 ● City Administrator coordinates and defines Department responsibilities. ● Policies: CIP threshold; complete fixed asset inventory with useful lives/life remaining; disposal of equipment. ● Identify the needs for facilities/programs/projects, the timing, costs (uses), and means of financing (sources) for each, using CIP template forms for consistency and uniformity. ● Set priorities/rankings/justifications/budget impacts for each identified CIP program and project. ● Prepare a financial pro forma forecast analysis for a range of years showing the City's capacity to afford the CIP. ● Coincide with the annual budget process: incorporate the first year's CIP programs/projects into the proposed annual budget. ● Review the capital improvement program annually. City of Amery — 2027-2031 Capital Improvement Plan 6 Amery CIP Process/Timeline June: CIP Introduction Organize all parties involved: department heads/staff and elected officials. The City Administrator coordinates with participants and define responsibilities to begin the process of compiling the CIP. June/July: CIP Creation Process ● Identify the needs for facilities/programs/projects, the timing, costs (uses), and means of financing (sources) for each. ● Set priorities/rankings/justifications/budget impacts for each identified CIP program and project, using CIP template forms for consistency and uniformity. ● Review established policies: CIP threshold; complete fixed asset inventory with useful lives/life remaining; disposal of equipment. ● Review the fixed asset replacement schedule and adequately funded equipment/building replacement fund. July CIP data is due to the City Administrator for compilation and then, following review, given back to departments for review and discussion. August/September ● Distribution to Governing body leaders. ● Review and comment on recommended projects and priorities through standing committee meetings. ● Board review and approval of the CIP, with adoption of the first year's projects as a capital budget item in the proposed annual budget. ● Full CIP used as a tool in the annual budget process and adoption. October/November ● Budget adoption with the CIP. ● Discussions/planning with financial advisors and bond counsel for debt issuance to finance projects. City of Amery — 2027-2031 Capital Improvement Plan 7 How This Plan Is Organized Capital Improvement Plan Summary Information A city-wide Summary of Funds showing estimated beginning and ending fund balance, each funding source, and each department's total uses for every year of the plan, followed by charts of funding by source and uses by category. Department Summaries and Project Justifications A summary of funds for each department and utility — Sewer Utility, Fire Department, Public Works, Airport, City Administration, Police Department, Water Utility, Parks and Facilities, and Library — followed by an individual page for every project within that department. Each project page identifies the category, project name and number, department, contact, type, useful life, priority, and purpose; provides a narrative description and justification; lists expenditures and funding sources by year; and states the budget impact. A shared-facility project jointly funded by the Sewer Utility, Water Utility, and Public Works appears as its own cross- fund record, presented after Public Works. 2027 Proposed Budget Funding A department-by-department listing of the projects proposed for the first year of the plan, with requested, defunded, and approved columns for Council action. Capital Improvement Plan Beyond 2031 Programs and projects identified beyond the five-year window, with the year planned, ranking criteria, purpose, and estimated cost. Priority and Purpose Codes Every project is assigned a priority ranking and a purpose, using the codes below. These are the same codes used in the City's CIP request forms. ● Priority 1 — Maintain/Public Want/Greater than 3 Years ● Priority 2 — Improvement Benefit/Desired Want/2-3 Years ● Priority 3 — Preventive Need/Public Benefit/1-2 Years ● Priority 4 — Critical Need/Obligated/Within 6-12 Months ● Priority 5 — Mandated/Mission Driven/Immediate Need Purpose codes: Scheduled Replacement; Current Equipment Obsolete; Replace Worn Out Equipment; New Program/Service; Expanded Service; Improve Policies/Procedures; Reduce Personnel Time; Increase Safety. City of Amery — 2027-2031 Capital Improvement Plan 8 Capital Improvement Plan Policy Information Capital Asset Policy Purpose: The purpose of this policy is to establish a consistent methodology for recording in the financial records of the City of Amery ("City") the capitalization and depreciation of capital assets, consistent with current reporting requirements as determined by the State of Wisconsin and the Governmental Accounting Standards Board ("GASB"). General: The City of Amery holds certain capital assets which include land, buildings, vehicles, machinery and equipment, parks and roads infrastructure, furniture, and fixtures, and all other tangible or intangible assets, which are used in operations and that have initial useful lives extending beyond a one-year period. These assets must be accounted for at historical cost or estimated historical cost and be fairly represented in the City of Amery's Annual Financial Report. Valuation All costs shall be documented, including methods and sources used to establish such cost basis. ● Purchased assets: recorded based on actual costs, including all ancillary costs, based on the vendor invoice or other supporting documentation. ● Self-constructed assets: all direct costs (including labor) associated with the construction project shall be included in establishing a self-constructed asset valuation. If the City is unable to identify all direct costs, an estimate is acceptable but must be supported by a reasonable methodology. ● Donated assets: assigned a cost equal to fair market value at the time of acquisition. ● Leased property: capital lease property shall be recorded as an asset and depreciated as though it had been purchased. ● Dedicated assets: infrastructure dedicated to the City by developers (sanitary sewer mains, manholes, laterals, water mains, hydrants, valves, storm and sanitary sewers, streets, curb and gutter, streetlights, street signs, sidewalks) is recorded based on actual costs, including ancillary costs, based on vendor invoice or other supporting documentation provided by the developer. ● Shared purchases: assets shared with other municipalities or entities are recorded based on the City's share of actual costs, including ancillary costs. Ancillary Costs Ancillary costs are to be included in the capitalized cost of a fixed asset. However, minor costs not measurable at the time a fixed asset is recorded in the City's fixed asset inventory system may be expensed. ● Buildings and improvements: professional fees of architects, attorneys, appraisers, financial advisors, etc.; damage claims; costs of fixtures permanently attached to a building or structure; insurance premiums and related costs incurred during construction; and other expenditures necessary to place a building or structure into its intended state of operation. ● Equipment: transportation charges, installation costs, and any other normal and necessary expenditures required to place the asset into its intended state of operation. ● Land: legal and title fees, surveying fees, appraisal and negotiation fees, damage payments, site preparation costs, and costs related to demolition of unwanted structures. Classification Capital assets include items with useful lives greater than one year: land, land improvements, buildings, building improvements, construction work in progress, machinery and equipment, vehicles, infrastructure, easements, and City of Amery — 2027-2031 Capital Improvement Plan 9 works of art and historic treasures. A capital asset is reported and, with certain exceptions, depreciated in government-wide statements. Assets that are not capitalized are expensed in the year of acquisition. Infrastructure assets are long-lived assets that normally can be preserved for a significantly greater number of years than most capital assets and that are normally stationary in nature — roads, bridges, drainage systems, and water systems, for example. Infrastructure assets do not include buildings, drives, parking lots, or other examples given above that are incidental to property or access to the property. ● Furniture and equipment: office furniture; office, data processing, and special department equipment. ● Vehicles and equipment: vehicles, operating and mechanical equipment. ● Land: land, land improvements. ● Buildings: buildings, building improvements. ● Infrastructure: streets, bridges, water and sewer systems, drainage systems, sidewalks, curb and gutter, etc. Capitalization Capital asset value thresholds for capitalization are applied to individual capital assets rather than to groups of similar capital assets. Capital assets must have an initial value of $5,000 or more — the "capitalization threshold" for reporting purposes in the Annual Financial Report. Repair and maintenance costs are expenditures that keep the property in ordinary efficient operating condition and do not add to the value or prolong the life of the asset; these are treated as an annual operating expense charged to the appropriate department and fund. Improvements are expenditures for additions, alterations, and renovations that appreciably prolong the life of the asset, materially increase its value, or adapt it to a different use. Improvement costs of $5,000 or more to an individual capital asset are to be capitalized. Depreciation All long-term assets (except for land, certain land improvements, and construction in progress) identified in the capital assets policy will be depreciated/amortized. Regardless of the month the asset is placed in service, a full year of depreciation/amortization will be recorded in the first year. Once the asset has been fully depreciated, it will be kept on the books until disposed of. When an asset is disposed of prior to the end of its useful life, the remaining "book" value will be written off as depreciation unless it will materially affect the City's financial statements. Useful Life To determine the useful life of an asset for depreciation purposes, the City considers an asset's present condition and how long it is expected to meet its service demands, in addition to applying applicable industry standards for useful life. Inventory An inventory of all long-term assets should be reviewed and updated annually. Capital Assets Policy Developed: May 2023. Adopted: June 2023. (Policy unchanged in this edition.) City of Amery — 2027-2031 Capital Improvement Plan 10 Capital Improvement Plan Summary Information Components Summary of Funds: this table summarizes the estimated beginning and ending fund balance, individual funding sources, and individual uses by department for each year of the plan. It is compiled from the individual department summaries that follow. Funding Sources and Uses by Category charts: these graphically show the funding sources and the uses by department for the five-year total. City of Amery — Capital Improvement Plan 2027-2031 — Summary of Funds 2027 2028 2029 2030 2031 Total 2027-2031 FUNDING SOURCES CAPITAL PROJECTS LEVY $274,250 $202,200 $364,000 $201,542 $150,000 $1,191,992 EXPENDITURE RESTRAINT $107,340 $110,000 $110,000 $110,000 $110,000 $547,340 BOND PROCEEDS $484,984 $220,992 $954,848 $75,000 $829,568 $2,565,393 GRANTS $812,250 $387,800 $2,420,500 $141,600 $250,000 $4,012,150 OTHER SOURCE $57,500 $154,044 $160,000 $145,000 $400,170 $916,714 TOTAL SOURCES $1,736,324 $1,075,036 $4,009,348 $673,142 $1,739,738 $9,233,588 TOTAL AVAILABLE FUNDS $1,736,324 $1,075,036 $4,009,348 $673,142 $1,739,738 $9,233,588 USES BY PROGRAM/PROJECT SEWER UTILITY $40,000 $190,496 $40,000 $40,000 $198,687 $509,184 FIRE DEPARTMENT $39,000 $39,000 $414,000 $39,000 - $531,000 PUBLIC WORKS $478,824 $454,044 $430,348 $142,142 $787,364 $2,292,721 SHOP PARKING LOT (MULTI-FUND) - - - - $300,000 $300,000 AIRPORT $855,000 $146,000 $930,000 $177,000 - $2,108,000 CITY ADMINISTRATION $30,000 $20,000 $10,000 $10,000 $210,000 $280,000 POLICE DEPARTMENT $125,000 $85,000 $85,000 $85,000 $85,000 $465,000 WATER UTILITY $17,500 $140,496 $90,000 $180,000 $158,687 $586,684 PARKS AND FACILITIES $95,000 - $2,010,000 - - $2,105,000 LIBRARY $56,000 - - - - $56,000 TOTAL USES BY PROJECT $1,736,324 $1,075,036 $4,009,348 $673,142 $1,739,738 $9,233,588 EST. ENDING FUND BALANCE - - - - - - Every department and every year closes at a zero estimated ending fund balance: programmed funding matches programmed work exactly, with no unallocated levy left sitting in a capital fund. See "Fund balances now close at zero" under Notes on This Edition for the two Public Works adjustments this required. Funding by Sources City of Amery — 2027-2031 Capital Improvement Plan 11 City of Amery — 2027-2031 Capital Improvement Plan 12 Uses by Category City of Amery — 2027-2031 Capital Improvement Plan 13 Capital Improvement Program Department Summaries/Justifications A summary of funds is provided for each department, with sources and uses by category. A page is then provided for each CIP project or program: category, name, and number; department, contact, type, useful life, priority, and purpose; a narrative description and justification; the expenditures and funding sources for each CIP year; and a narrative budget impact. Departments are presented in the same order as the adopted 2026-2030 CIP, with the new cross-fund Shop Parking Lot project shown alongside Public Works. City of Amery — 2027-2031 Capital Improvement Plan 14 Sewer Utility Sewer Utility — Summary of Funds 2027 2028 2029 2030 2031 Total 2027-2031 FUNDING SOURCES CAPITAL PROJECTS LEVY - - - - - - GENERAL FUND LEVY - - - - - - GRANTS - - - - - - SEWER UTILITY REVENUES $40,000 $80,000 $40,000 $40,000 $40,000 $240,000 REVENUE BOND PROCEEDS - $110,496 - - $158,687 $269,184 TOTAL SOURCES $40,000 $190,496 $40,000 $40,000 $198,687 $509,184 TOTAL AVAILABLE FUNDS $40,000 $190,496 $40,000 $40,000 $198,687 $509,184 USES BY PROGRAM/PROJECT Sewer Lining Repairs $40,000 $40,000 $40,000 $40,000 $40,000 $200,000 Sewer Truck - $40,000 - - - $40,000 Road Reconstruction sanitary main replacement - $110,496 - - $158,687 $269,184 TOTAL USES BY PROJECT $40,000 $190,496 $40,000 $40,000 $198,687 $509,184 City of Amery — 2027-2031 Capital Improvement Plan 15 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Sewer Lining Repairs Category: Sewer Department: Sewer Program/Project Name: Sewer Lining Repairs Contact: Jeff Mahoney, Public Works Director Program/Project #: SEWER2-2026 Type: Equipment Useful Life: 50 years Priority: 3 - Preventive Need/Public Benefit/1-2 Years Purpose: Scheduled Replacement Description Scheduled sewer lining and main repair work. Justification Goal of adding sewer main lining to a section of the sewer system annually. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Sewer Lining Repairs $40,000 $40,000 $40,000 $40,000 $40,000 $200,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Sewer Utility Revenues (Other Source) $40,000 $40,000 $40,000 $40,000 $40,000 $200,000 Budget Impact/Other Financial impact of $40,000 per year throughout the five-year plan, paid by Sewer Utility Revenues. City of Amery — 2027-2031 Capital Improvement Plan 16 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Sewer Truck Category: Sewer Department: Sewer Program/Project Name: Sewer Truck Contact: Jeff Mahoney, Public Works Director Program/Project #: SEWER1-2028 Type: Vehicle Useful Life: 10 years Priority: 2 - Improvement Benefit/Desired Want/2-3 Years Purpose: Scheduled Replacement Description Replacement of Sewer Truck. Justification Current truck is past useful life and in need of scheduled replacement. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Sewer Truck - $40,000 - - - $40,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Sewer Utility Revenues (Other Source) - $40,000 - - - $40,000 Budget Impact/Other Financial impact of $40,000 in 2028, covered by Sewer Utility Revenues. Unchanged from the adopted 2026 -2030 CIP. City of Amery — 2027-2031 Capital Improvement Plan 17 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Road Reconstruction Sanitary Main Replacement Category: Sewer Department: Sewer Program/Project Name: Minneapolis Ave Sanitary Main Replacement Contact: Jeff Mahoney, Public Works Director Program/Project #: SEWER3-2028 Type: Infrastructure Useful Life: 50 years Priority: 4 - Critical Need/Obligated/Within 6-12 Months Purpose: Scheduled Replacement Description Sanitary sewer main replacement within street reconstruction corridor s — the 2028 Minneapolis Ave. Sundance-to-Hillcrest phase and the 2031 five-street bundle. Justification Coordinated with the Public Works street reconstruction program (see Public Works — Street Repairs, below). Replacing the sanitary main ahead of paving avoids cutting a new street within its design life. Priced per linear foot of corridor rath er than as a share of pavement cost. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Minneapolis Ave sanitary main replacement - $110,496 - - $158,687 $269,184 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Sewer Utility Revenue Bond Proceeds - $110,496 - - $158,687 $269,184 Budget Impact/Other Financial impact of $110,496 in 2028 and $158,687 in 2031, funded by Sewer Utility revenue bond proceeds and recovered through sewer rates. City of Amery — 2027-2031 Capital Improvement Plan 18 Fire Department Fire Department — Summary of Funds 2027 2028 2029 2030 2031 Total 2027-2031 FUNDING SOURCES CAPITAL PROJECTS LEVY $39,000 $39,000 $57,000 $39,000 - $174,000 GENERAL FUND LEVY - - - - - - GRANTS - - $37,500 - - $37,500 OTHER SOURCE - - - - - - BOND PROCEEDS - - $319,500 - - $319,500 TOTAL SOURCES $39,000 $39,000 $414,000 $39,000 - $531,000 TOTAL AVAILABLE FUNDS $39,000 $39,000 $414,000 $39,000 - $531,000 USES BY PROGRAM/PROJECT Fire Station Improvements $20,000 $20,000 $20,000 $20,000 - $80,000 Turn Out Gear $19,000 $19,000 $19,000 $19,000 - $76,000 Fire Truck - - $375,000 - - $375,000 TOTAL USES BY PROJECT $39,000 $39,000 $414,000 $39,000 - $531,000 City of Amery — 2027-2031 Capital Improvement Plan 19 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Fire Station Improvements Category: Fire Department: Fire Program/Project Name: Fire Station Improvements Contact: Mitch Lee, Fire Chief Program/Project #: FIRE2-2026 Type: Facilities Useful Life: 20 years Priority: 4 - Critical Need/Obligated/Within 6-12 Months Purpose: Scheduled Replacement Description Annual improvements to the Fire Station. Justification The Fire Station garage bay's sealant has started failing. The floors must be epoxied to ensure no damage to the foundation by seepage. Also includes switching the landscaping to a no-maintenance solution. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Fire Station Improvements $20,000 $20,000 $20,000 $20,000 $20,000 $100,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Capital Projects Levy $20,000 $20,000 $20,000 $20,000 $20,000 $100,000 Budget Impact/Other Financial impact to be split between the taxing jurisdictions that use fire service (Lincoln, Black Brook, and Alden townships). City of Amery — 2027-2031 Capital Improvement Plan 20 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Turn Out Gear Category: Fire Department: Fire Program/Project Name: Turn Out Gear Contact: Mitch Lee, Fire Chief Program/Project #: FIRE3-2026 Type: Equipment Useful Life: 20 years Priority: 5 - Mandated/Mission Driven/Immediate Need Purpose: Replace Worn Out Equipment Description Annual replacement of turn out gear and personal protection equipment. Justification Turn out gear must be replaced on a regular cycle to ensure its usability and safety. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Turn Out Gear $19,000 $19,000 $19,000 $19,000 $19,000 $95,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Capital Projects Levy $19,000 $19,000 $19,000 $19,000 $19,000 $95,000 Budget Impact/Other Financial impact to be split between the taxing jurisdictions that use fire service. City of Amery — 2027-2031 Capital Improvement Plan 21 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Fire Truck Category: Fire Department: Fire Program/Project Name: Fire Truck Contact: Mitch Lee, Fire Chief Program/Project #: FIRE1-2029 Type: Vehicle Useful Life: 20 years Priority: 2 - Improvement Benefit/Desired Want/2-3 Years Purpose: Replace Worn Out Equipment Description Replacement of 1999 International Fire Truck. Justification Per replacement schedule, the fire truck is past its useful lifecycle and is in need of replacement. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Fire Truck - - $375,000 - - $375,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Bond Proceeds - - $319,500 - - $319,500 Grants - - $37,500 - - $37,500 Capital Projects Levy - - $18,000 - - $18,000 Total - - $375,000 - - $375,000 Budget Impact/Other Financial impact of $375,000, split between the taxing jurisdictions that use fire service. Anticipated receipt of grant funding to support purchase. City of Amery — 2027-2031 Capital Improvement Plan 22 Public Works Public Works — Summary of Funds 2027 2028 2029 2030 2031 Total 2027-2031 FUNDING SOURCES CAPITAL PROJECTS LEVY $157,500 $135,000 $140,000 $117,142 $140,000 $689,642 GENERAL FUND LEVY - - - - - - EXPENDITURE RESTRAINT - $25,000 $25,000 $25,000 $25,000 $100,000 GRANTS - $250,000 - - $250,000 $500,000 OTHER SOURCE - $44,044 $90,000 - $160,170 $294,214 BOND PROCEEDS $321,324 - $175,348 - $212,194 $708,866 TOTAL SOURCES $478,824 $454,044 $430,348 $142,142 $787,364 $2,292,721 TOTAL AVAILABLE FUNDS $478,824 $454,044 $430,348 $142,142 $787,364 $2,292,721 USES BY PROGRAM/PROJECT Loader - - $90,000 - - $90,000 Storm Sewer Improvements $7,500 $10,000 $15,000 $15,000 $15,000 $62,500 Street Repairs $121,324 $444,044 $125,348 $127,142 $522,364 $1,340,221 Street Sweeper $350,000 - - - - $350,000 Backhoe - - - - $250,000 $250,000 Dump Truck - - $200,000 - - $200,000 TOTAL USES BY PROJECT $478,824 $454,044 $430,348 $142,142 $787,364 $2,292,721 City of Amery — 2027-2031 Capital Improvement Plan 23 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Loader Category: Public Works Department: Public Works Program/Project Name: Loader Contact: Jeff Mahoney, Public Works Director Program/Project #: Streets1-2026 (next replacement) Type: Vehicle Useful Life: 3 years Priority: 4 - Critical Need/Obligated/Within 6-12 Months Purpose: Replace Worn Out Equipment Description Replacement of Public Works Loader on its 3-year rotation schedule. Justification Replacement schedule has the Loader on a 3-year rotation. Loaders are traded in after three years to cover the purchase of the next loader, which has been determined to be the most cost -effective way to manage this asset. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Loader - - $90,000 - - $90,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Other Source - - $90,000 - - $90,000 Budget Impact/Other Financial impact of $90,000 in 2029, consistent with the 2029 loader replacement in the adopted 2026 -2030 CIP. City of Amery — 2027-2031 Capital Improvement Plan 24 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Storm Sewer Improvements Category: Public Works Department: Public Works Program/Project Name: Storm Sewer Improvements Contact: Jeff Mahoney, Public Works Director Program/Project #: Streets4-2026 Type: Infrastructure Useful Life: 20 years Priority: 4 - Critical Need/Obligated/Within 6-12 Months Purpose: Scheduled Replacement Description Improvements to the City's storm water infrastructure, including sewers, curbs, gutters, and drainage culverts. Justification Inadequate storm water management leads to water infiltration and erosion, which severely compromises the integrity of road foundations and pavement. By investing in improved storm water infrastructure, the City can prevent this damage, extending the lifespan of its roads and significantly reducing long-term maintenance and repair costs. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Storm Sewer Improvements $7,500 $10,000 $15,000 $15,000 $15,000 $62,500 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Capital Projects Levy $7,500 - - - - $7,500 Expenditure Restraint - $10,000 $15,000 $15,000 $15,000 $55,000 Total $7,500 $10,000 $15,000 $15,000 $15,000 $62,500 Budget Impact/Other Funded by the capital projects levy in 2027. From 2028 forward the program is fully covered by the Public Works share of Wisconsin Expenditure Restraint Program revenue, removing it from the levy entirely. City of Amery — 2027-2031 Capital Improvement Plan 25 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Street Repairs Category: Public Works Department: Public Works Program/Project Name: Street Repairs Contact: Jeff Mahoney, Public Works Director Program/Project #: Streets5-2026 Type: Infrastructure Useful Life: 20 years Priority: 4 - Critical Need/Obligated/Within 6-12 Months Purpose: Scheduled Replacement Description Capital street program: sidewalk construction, overlay, and executed street reconstruction — pavement, engineering, and contingency. Two things are deliberately excluded. Water and sanitary main replacement within the same reconstruction corridors is budgeted on the Water Utility and Sewer Utility pages, not here. And the street repair and maintenance operating budget (General Fund account 100-00-53413-350-000, plus the proposed vehicle registration fee) is an operating cost, not capital. Justification Improved streets are essential for enhancing a community's quality of life and economic vitality. Investing in street improvements reduces maintenance costs, enhances public safety, and supports local commerce by ensuring efficient and reliable transportation networks. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Street Repairs $121,324 $444,044 $125,348 $127,142 $522,364 $1,340,221 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Capital Projects Levy $121,324 $135,000 $115,348 $117,142 $102,194 $591,007 LRIP Grant, Wis. Stat. § 86.31 - $250,000 - - $250,000 $500,000 Transfer from GF street operating - $44,044 - - $160,170 $204,214 Expenditure Restraint - $15,000 $10,000 $10,000 $10,000 $45,000 Total $121,324 $444,044 $125,348 $127,142 $522,364 $1,340,221 Budget Impact/Other Funded without borrowing in any year of the plan. The two reconstruction years each draw a $250,000 LRIP award plus a transfer from the General Fund street operating budget; the remaining years are carried by the capital projects levy and the Expenditure Restraint surplus left after storm sewer work. City of Amery — 2027-2031 Capital Improvement Plan 26 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Street Sweeper Category: Public Works Department: Public Works Program/Project Name: Street Sweeper Contact: Jeff Mahoney, Public Works Director Program/Project #: Streets1-2027 Type: Streets Useful Life: 20 years Priority: 4 - Critical Need/Obligated/Within 6-12 Months Purpose: Replace Worn Out Equipment Description Replacement of Public Works Street Sweeper. Justification Current Street Sweeper has reached maximum useful life and is in need of replacement. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Street Sweeper $350,000 - - - - $350,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Bond Proceeds $321,324 - - - - $321,324 Capital Projects Levy $28,676 - - - - $28,676 Total $350,000 - - - - $350,000 Budget Impact/Other Financial impact of $350,000. After the 2027 capital projects levy covers storm sewer work and the street program, the $28,676 remaining is applied here and the balance of $321,324 is borrowed in the 2027 -2028 note. Project cost unchanged from the adopted 2026-2030 CIP. City of Amery — 2027-2031 Capital Improvement Plan 27 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Backhoe Category: Public Works Department: Public Works Program/Project Name: Backhoe Contact: Jeff Mahoney, Public Works Director Program/Project #: Streets1-2029 (now 2031) Type: Vehicle Useful Life: 20 years Priority: 1 - Maintain/Public Want/Greater than 3 Years Purpose: Replace Worn Out Equipment Description Replacement of Public Works Backhoe. Justification Current Backhoe has reached maximum useful life and needs to be replaced. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Backhoe - - - - $250,000 $250,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Bond Proceeds - - - - $212,194 $212,194 Capital Projects Levy - - - - $37,806 $37,806 Total - - - - $250,000 $250,000 Budget Impact/Other Financial impact of $250,000, of which $37,806 is covered by the 2031 capital projects levy remaining after the street program and $212,194 is borrowed in the 2031-2032 note. City of Amery — 2027-2031 Capital Improvement Plan 28 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Dump Truck Category: Public Works Department: Public Works Program/Project Name: Dump Truck Contact: Jeff Mahoney, Public Works Director Program/Project #: Streets2-2029 Type: Vehicle Useful Life: 20 years Priority: 1 - Maintain/Public Want/Greater than 3 Years Purpose: Replace Worn Out Equipment Description Replacement of 2003 Dump Truck. Justification 2003 Dump Truck will have exceeded useful life and is in need of replacement. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Dump Truck - - $200,000 - - $200,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Bond Proceeds - - $175,348 - - $175,348 Capital Projects Levy - - $24,652 - - $24,652 Total - - $200,000 - - $200,000 Budget Impact/Other Financial impact of $200,000, of which $24,652 is covered by the 2029 capital projects levy remaining after other Public Works needs and $175,348 is borrowed in the 2029-2030 note. Project cost unchanged from the adopted 2026-2030 CIP. City of Amery — 2027-2031 Capital Improvement Plan 29 Shop Parking Lot (Multi-Fund: Sewer / Water / Public Works) Consolidates a shared-facility project previously carried as three separate $100,000 lines on the Sewer Utility, Water Utility, and Public Works pages of the adopted 2026-2030 CIP into a single cross-fund record. Shop Parking Lot (Multi-Fund: Sewer / Water / Public Works) — Summary of Funds 2027 2028 2029 2030 2031 Total 2027-2031 FUNDING SOURCES Sewer Utility Revenues - - - - $100,000 $100,000 Water Utility Revenues - - - - $100,000 $100,000 Public Works Bond Proceeds (GF GO Note) - - - - $100,000 $100,000 TOTAL SOURCES - - - - $300,000 $300,000 TOTAL AVAILABLE FUNDS - - - - $300,000 $300,000 USES BY PROGRAM/PROJECT Public Works Shop Parking Lot - - - - $300,000 $300,000 TOTAL USES BY PROJECT - - - - $300,000 $300,000 City of Amery — 2027-2031 Capital Improvement Plan 30 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Public Works Shop Parking Lot Category: Multi-Fund: Sewer / Water / Public Works Department: Multi-Fund: Sewer / Water / Public Works Program/Project Name: Public Works Shop Parking Lot Contact: Jeff Mahoney, Public Works Director Program/Project #: SHOP1-2031 (placeholder ID — confirm CIP numbering) Type: Facility Useful Life: 20 years (assumed — confirm) Priority: TBD — priority not yet assigned Purpose: Scheduled Replacement / Shared Facility Improvement Description Parking lot improvement at the shared Public Works shop facility, jointly used by Sewer, Water, and Public Works/Streets operations. Justification Current shop is utilized by Public Works, Sewer, and Water Utilities. Cost of replacement is split evenly amongst the three departments. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Public Works Shop Parking Lot - - - - $300,000 $300,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Sewer Utility Revenues - - - - $100,000 $100,000 Water Utility Revenues - - - - $100,000 $100,000 Public Works Bond Proceeds (GF GO Note) - - - - $100,000 $100,000 Total - - - - $300,000 $300,000 Budget Impact/Other $300,000 total project cost, split evenly three ways: Sewer Utility Revenues, Water Utility Revenues, and a General Fund GO Note (Public Works bond share). Only the $100,000 Public Works share draws on the General Fund borrowing program. This consolidates three separate $100,000 lines previously carried on the Sewer Utility, Water Utility, and Public Works pages of the adopted 2026-2030 CIP into a single cross-fund record. City of Amery — 2027-2031 Capital Improvement Plan 31 Airport Beginning with this edition, the Airport CIP is drawn directly from the Amery Municipal Airport (AHH) Airport Master Plan, Final Draft Report, July 2026, Table 7-1 (p. 131) — the City's first Airport Master Plan, adopted after the 2026- 2030 CIP was published. This replaces the general project estimates carried in the adopted 2026-2030 CIP (construction of the Snow Removal Equipment Building, Parking Lot Replacement, and construction of a Terminal Building) with the Master Plan's project-by-project schedule, funding type, and FAA/State/Local match percentages. Because the two sources do not overlap on a project-by-project basis, Airport figures in this document are not directly comparable, year by year, to the Airport figures published in the adopted 2026-2030 CIP. The Master Plan does not specify how the City's local match will be funded. This document assumes the Capital Projects Levy, consistent with how the prior Airport CIP funded its local share — but that is a City financing decision still to be confirmed with Council; Capital Projects Levy, Airport Fund cash, and a GF/Airport GO Note are all live options. This section uses Federal Fiscal Year (FFY) rather than the calendar-year convention used throughout the rest of this CIP. FFY 2027, for example, spans October 2026 through September 2027. The Master Plan's own 10-Year CIP begins with a Taxiway A Realignment & Reconstruction project in FFY 2031 at $2,225,000; that project is carried in the Beyond 2031 section rather than here, pending confirmation of its scheduling and local match. Project Detail — Airport Master Plan Table 7-1 (corrected line-item figures) FFY Project Total Cost Local $ State $ FAA $ 2027 SRE Building — Construction & CA (AIP) $205,000 $10,250 $10,250 $184,500 2027 SRE Building — Construction & CA (AIG) $650,000 $32,500 $32,500 $585,000 2028 Construct A/D & SRE Building Parking Lot $140,000 $7,000 $7,000 $126,000 2028 Wildlife Study $6,000 $1,200 $4,800 - 2029 Existing Runway & AWOS Obstruction Removal $260,000 $13,000 $13,000 $234,000 2029 Replace Fuel Tanks $670,000 $134,000 $536,000 - 2030 Crack Seal (All Airfield Pavements) $177,000 $35,400 $141,600 - TOTAL — FFY 2027-2031 $2,108,000 $233,350 $745,150 $1,129,500 Airport — Funding Sources & Uses by Year (FFY) 2027 2028 2029 2030 2031 Total 2027-2031 FUNDING SOURCES FAA FUNDING (AIP / BIL-AIG) $769,500 $126,000 $234,000 - - $1,129,500 STATE FUNDING (WisDOT Aid) $42,750 $11,800 $549,000 $141,600 - $745,150 LOCAL FUNDING (City Match — Borrowing) $42,750 $8,200 $147,000 $35,400 - $233,350 TOTAL SOURCES $855,000 $146,000 $930,000 $177,000 - $2,108,000 TOTAL AVAILABLE FUNDS $855,000 $146,000 $930,000 $177,000 - $2,108,000 USES BY PROGRAM/PROJECT SRE Building — Construction & CA (AIP) $205,000 - - - - $205,000 SRE Building — Construction & CA (AIG) $650,000 - - - - $650,000 Construct A/D & SRE Building Parking Lot - $140,000 - - - $140,000 Wildlife Study - $6,000 - - - $6,000 Existing Runway & AWOS Obstruction Removal - - $260,000 - - $260,000 Replace Fuel Tanks - - $670,000 - - $670,000 Crack Seal (All Airfield Pavements) - - - $177,000 - $177,000 TOTAL USES BY PROJECT $855,000 $146,000 $930,000 $177,000 - $2,108,000 EST. ENDING FUND BALANCE - - - - - - City of Amery — 2027-2031 Capital Improvement Plan 32 City of Amery — 2027-2031 Capital Improvement Plan 33 City Administration City Administration — Summary of Funds 2027 2028 2029 2030 2031 Total 2027-2031 FUNDING SOURCES CAPITAL PROJECTS LEVY $10,000 $20,000 $10,000 $10,000 $10,000 $60,000 GENERAL FUND LEVY - - - - - - GRANTS - - - - - - OTHER SOURCE - - - - - - BOND PROCEEDS $20,000 - - - $200,000 $220,000 TOTAL SOURCES $30,000 $20,000 $10,000 $10,000 $210,000 $280,000 TOTAL AVAILABLE FUNDS $30,000 $20,000 $10,000 $10,000 $210,000 $280,000 USES BY PROGRAM/PROJECT Sump Pump Replacement $10,000 $10,000 $10,000 $10,000 $10,000 $50,000 Wayfinding $20,000 - - - - $20,000 Election Machines - $10,000 - - - $10,000 City Hall Elevator - - - - $200,000 $200,000 TOTAL USES BY PROJECT $30,000 $20,000 $10,000 $10,000 $210,000 $280,000 City of Amery — 2027-2031 Capital Improvement Plan 34 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Sump Pump Replacement Category: City Administration Department: City Administration Program/Project Name: Sump Pump Replacement Contact: Alex Mansfield, City Administrator Program/Project #: GENERAL1-2026 Type: Facilities Useful Life: 5-10 years Priority: 3 - Preventive Need/Public Benefit/1-2 Years Purpose: Scheduled Replacement Description Yearly replacement of sump pumps located in City Hall, per the City Administration replacement schedule. Justification Sump pumps physically deteriorate over time, and their function degrades due to ever -changing climate conditions, causing them to wear quickly. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Sump Pump Replacement $10,000 $10,000 $10,000 $10,000 $10,000 $50,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Capital Projects Levy $10,000 $10,000 $10,000 $10,000 $10,000 $50,000 Budget Impact/Other Financial impact of $10,000 per year throughout the five-year plan, levied under the capital projects levy. City of Amery — 2027-2031 Capital Improvement Plan 35 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Wayfinding Category: City Administration Department: City Administration Program/Project Name: Wayfinding Contact: Alex Mansfield, City Administrator Program/Project #: GENERAL4-2026 Type: Signage Useful Life: 10 years Priority: 3 - Preventive Need/Public Benefit/1-2 Years Purpose: New Program/Service Description Design and installation of a comprehensive, city-wide vehicular and pedestrian wayfinding system to improve navigation for residents and visitors. Justification A cohesive wayfinding program was identified through the 2045 Comprehensive Plan as a means of directing residents and visitors to Amery's local amenities and resources. A cohesive plan will ensure that signage and materials remain consistent with Amery's established brand. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Wayfinding — Implementation $20,000 - - - - $20,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Bond Proceeds $20,000 - - - - $20,000 Budget Impact/Other Implementation phase of the wayfinding program, funded by bond proceeds. City of Amery — 2027-2031 Capital Improvement Plan 36 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Election Machines Category: City Administration Department: City Administration Program/Project Name: Election Machines Contact: Alex Mansfield, City Administrator Program/Project #: GENERAL1-2028 Type: Information Technology Useful Life: 5-10 years Priority: 2 - Improvement Benefit/Desired Want/2-3 Years Purpose: Scheduled Replacement Description Replacement of 2020 election machines. Justification Scheduled replacement of election machines. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Election Machines - $10,000 - - - $10,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Capital Projects Levy - $10,000 - - - $10,000 Budget Impact/Other Financial impact of $10,000, to be levied in 2028 under the capital projects levy. Unchanged from the adopted 2026 -2030 CIP. City of Amery — 2027-2031 Capital Improvement Plan 37 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION City Hall Elevator Category: City Administration Department: City Administration Program/Project Name: City Hall Elevator Contact: Alex Mansfield, City Administrator Program/Project #: GENERAL1-2029 (now 2031) Type: Facilities Useful Life: 5-10 years Priority: 1 - Maintain/Public Want/Greater than 3 Years Purpose: Scheduled Replacement Description Replacement of the City Hall elevator. Justification The City Hall elevator dates to the building's original construction. The current elevator has exceeded its useful life and i s in need of replacement. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total City Hall Elevator - - - - $200,000 $200,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Bond Proceeds - - - - $200,000 $200,000 Budget Impact/Other Financial impact of $200,000, to be incorporated into the 2031-2032 borrowing. City of Amery — 2027-2031 Capital Improvement Plan 38 Police Department Police Department — Summary of Funds 2027 2028 2029 2030 2031 Total 2027-2031 FUNDING SOURCES CAPITAL PROJECTS LEVY - - - - - - GENERAL FUND LEVY - - - - - - EXPENDITURE RESTRAINT $107,340 $85,000 $85,000 $85,000 $85,000 $447,340 GRANTS - - - - - - OTHER SOURCE - - - - - - BOND PROCEEDS $17,660 - - - - $17,660 TOTAL SOURCES $125,000 $85,000 $85,000 $85,000 $85,000 $465,000 TOTAL AVAILABLE FUNDS $125,000 $85,000 $85,000 $85,000 $85,000 $465,000 USES BY PROGRAM/PROJECT Squad Car Replacement $85,000 $85,000 $85,000 $85,000 $85,000 $425,000 Speed Trailer $40,000 - - - - $40,000 TOTAL USES BY PROJECT $125,000 $85,000 $85,000 $85,000 $85,000 $465,000 EST. ENDING FUND BALANCE - - - - - - City of Amery — 2027-2031 Capital Improvement Plan 39 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Squad Car Replacement Category: Police Department: Police Program/Project Name: Squad Car Replacement Contact: Dan Peters, Police Chief Program/Project #: POLICE1-2026 Type: Vehicle Useful Life: 15 years Priority: 5 - Mandated/Mission Driven/Immediate Need Purpose: Scheduled Replacement Description Replacement of squad cars on a 3-year rotation cycle. Justification The City has an established goal of replacing squad vehicles every three years. This proactive schedule ensures maximum officer safety and vehicle availability while capturing higher resale value. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Squad Car Replacement $85,000 $85,000 $85,000 $85,000 $85,000 $425,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Expenditure Restraint $85,000 $85,000 $85,000 $85,000 $85,000 $425,000 Budget Impact/Other Per-vehicle cost increased from $65,000 to $85,000 per year effective 2027. The entire squad car program is funded by Wisconsin Expenditure Restraint Program revenue across all five years, with no borrowing. Amery's 2027 Expenditure Restraint payment is confirmed at $107,339.89; $110,000 per year is carried as the planning baseline for 2028 through 2031, of which $85,000 is allocated to the squad car rotation and the balance to Public Works storm sewer work. City of Amery — 2027-2031 Capital Improvement Plan 40 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Speed Trailer Category: Police Department: Police Program/Project Name: Speed Trailer Contact: Dan Peters, Police Chief Program/Project #: POLICE2-2026 (recurrence) Type: Equipment Useful Life: 15 years Priority: 4 - Critical Need/Obligated/Within 6-12 Months Purpose: Scheduled Replacement Description Replacement of police speed signs/trailer. Justification Replacement of police speed signs with a unit that is more mobile and performs better. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Speed Trailer $40,000 - - - - $40,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Expenditure Restraint $22,340 - - - - $22,340 Bond Proceeds $17,660 - - - - $17,660 Total $40,000 - - - - $40,000 Budget Impact/Other After the squad car rotation takes $85,000 of the confirmed $107,339.89 2027 Expenditure Restraint payment, the remaining $22,339.89 is applied here, leaving $17,660.11 to be borrowed. This is the only Police borrowing anywhere in the five-year plan. City of Amery — 2027-2031 Capital Improvement Plan 41 Water Utility Water Utility — Summary of Funds 2027 2028 2029 2030 2031 Total 2027-2031 FUNDING SOURCES CAPITAL PROJECTS LEVY - - - - - - GENERAL FUND LEVY - - - - - - GRANTS - - - - - - WATER UTILITY REVENUES $17,500 $30,000 $30,000 $105,000 - $182,500 REVENUE BOND PROCEEDS - $110,496 $60,000 $75,000 $158,687 $404,184 TOTAL SOURCES $17,500 $140,496 $90,000 $180,000 $158,687 $586,684 TOTAL AVAILABLE FUNDS $17,500 $140,496 $90,000 $180,000 $158,687 $586,684 USES BY PROGRAM/PROJECT Meter Upgrades $17,500 $30,000 $30,000 $30,000 - $107,500 Water Truck - - $60,000 - - $60,000 Water Tower Cleaning and Painting - - - $150,000 - $150,000 Minneapolis Ave water main replacement - $110,496 - - $158,687 $269,184 TOTAL USES BY PROJECT $17,500 $140,496 $90,000 $180,000 $158,687 $586,684 EST. ENDING FUND BALANCE - - - - - - City of Amery — 2027-2031 Capital Improvement Plan 42 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Meter Upgrades Category: Water Department: Water Program/Project Name: Meter Upgrades Contact: Jeff Mahoney, Public Works Director Program/Project #: WATER1-2026 Type: Equipment Useful Life: 10 Years Priority: 3 - Preventive Need/Public Benefit/1-2 Years Purpose: Scheduled Replacement Description Contingency account for continual replacement and upgrade of meters. Justification Part of regular maintenance schedule. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Meter Upgrades $17,500 $30,000 $30,000 $30,000 - $107,500 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Water Utility Revenues (Other Source) $17,500 $30,000 $30,000 $30,000 - $107,500 Budget Impact/Other Financial impact of $17,500 in 2027, then $30,000 per year through 2030, funded by Water Utility Revenues. City of Amery — 2027-2031 Capital Improvement Plan 43 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Water Truck Category: Water Department: Water Program/Project Name: Water Truck Contact: Jeff Mahoney, Public Works Director Program/Project #: WATER1-2029 Type: Equipment Useful Life: 10 Years Priority: 2 - Improvement Benefit/Desired Want/2-3 Years Purpose: Scheduled Replacement Description Replacement of Water Truck. Justification The vehicle will be at the end of its useful life. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Water Truck - - $60,000 - - $60,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Water Utility Revenue Bond Proceeds - - $60,000 - - $60,000 Budget Impact/Other Financial impact of $60,000 in 2029, funded by Water Utility revenue bond proceeds. City of Amery — 2027-2031 Capital Improvement Plan 44 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Water Tower Cleaning and Painting Category: Water Department: Water Program/Project Name: Water Tower Cleaning and Painting Contact: Jeff Mahoney, Public Works Director Program/Project #: WATER1-2030 Type: Facilities Useful Life: 20 Years Priority: 1 - Maintain/Public Want/Greater than 3 Years Purpose: Scheduled Replacement Description Water Tower Cleaning and Painting. Justification Part of regular maintenance schedule. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Water Tower Cleaning and Painting - - - $150,000 - $150,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Water Utility Revenue Bond Proceeds - - - $75,000 - $75,000 Water Utility Revenues (Other Source) - - - $75,000 - $75,000 Total - - - $150,000 - $150,000 Budget Impact/Other Split evenly between Water Utility revenue bond proceeds and Water Utility Revenues. The City will be seeking Clean Water Grant funds to support the cost of this project; any award would reduce both shares. Project cost unchanged from the adopted 2026-2030 CIP. City of Amery — 2027-2031 Capital Improvement Plan 45 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Minneapolis Ave Water Main Replacement Category: Water Department: Water Program/Project Name: Minneapolis Ave Water Main Replacement Contact: Jeff Mahoney, Public Works Director Program/Project #: WATER2-2028 Type: Infrastructure Useful Life: 50 years Priority: 4 - Critical Need/Obligated/Within 6-12 Months Purpose: Scheduled Replacement Description Water main replacement within the Minneapolis Avenue street reconstruction corridor — the 2028 Sundance-to-Hillcrest phase and the 2031 five-street bundle. Justification Coordinated with the Public Works street reconstruction program. This is not a contribution to the street fund — the Water Utility is replacing its own main ahead of paving. Priced per linear foot of corridor. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Minneapolis Ave water main replacement - $110,496 - - $158,687 $269,184 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Water Utility Revenue Bond Proceeds - $110,496 - - $158,687 $269,184 Budget Impact/Other Financial impact of $110,496 in 2028 and $158,687 in 2031, funded by Water Utility revenue bond proceeds and recovered through water rates. City of Amery — 2027-2031 Capital Improvement Plan 46 Parks and Facilities Parks and Facilities — Summary of Funds 2027 2028 2029 2030 2031 Total 2027-2031 FUNDING SOURCES CAPITAL PROJECTS LEVY $25,000 - $10,000 - - $35,000 GENERAL FUND LEVY - - - - - - GRANTS - - $1,600,000 - - $1,600,000 OTHER SOURCE - - - - - - BOND PROCEEDS $70,000 - $400,000 - - $470,000 TOTAL SOURCES $95,000 - $2,010,000 - - $2,105,000 TOTAL AVAILABLE FUNDS $95,000 - $2,010,000 - - $2,105,000 USES BY PROGRAM/PROJECT South Twin Park Playground $40,000 - - - - $40,000 Parks Truck $30,000 - - - - $30,000 North Park Redesign $25,000 - $2,000,000 - - $2,025,000 Mower Replacement - - $10,000 - - $10,000 TOTAL USES BY PROJECT $95,000 - $2,010,000 - - $2,105,000 EST. ENDING FUND BALANCE - - - - - - City of Amery — 2027-2031 Capital Improvement Plan 47 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION South Twin Park Playground Category: Parks Department: Parks Program/Project Name: South Twin Park Playground Contact: Jeff Mahoney, Public Works Director Program/Project #: Parks1-2026 (now 2027) Type: Equipment Useful Life: 20 years Priority: 4 - Critical Need/Obligated/Within 6-12 Months Purpose: Expanded Service Description Addition of a small child-sized playground at South Twin Park. Justification The Comprehensive Plan identifies amenities for small children and families as a City need. The addition of play equipment at South Twin Park provides another space for small children and replaces the older play equipment currently at this park. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total South Twin Park Playground $40,000 - - - - $40,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Bond Proceeds $40,000 - - - - $40,000 Budget Impact/Other Financial impact of $40,000, funded by bond proceeds. City of Amery — 2027-2031 Capital Improvement Plan 48 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Parks Truck Category: Parks Department: Parks Program/Project Name: Parks Truck Contact: Jeff Mahoney, Public Works Director Program/Project #: Parks1-2027 Type: Equipment Useful Life: 10 years Priority: 3 - Preventive Need/Public Benefit/1-2 Years Purpose: Replace Worn Out Equipment Description Replacement of the current Parks Department truck. Justification Current truck is approaching the end of its useful life and is in need of scheduled replacement. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Parks Truck $30,000 - - - - $30,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Bond Proceeds $30,000 - - - - $30,000 Budget Impact/Other Financial impact of $30,000, to be incorporated into the 2027-2028 borrowing. City of Amery — 2027-2031 Capital Improvement Plan 49 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION North Park Redesign Category: Parks Department: Parks Program/Project Name: North Park Redesign Contact: Jeff Mahoney, Public Works Director Program/Project #: Parks2-2027 Type: Facilities Useful Life: 30 years Priority: 3 - Preventive Need/Public Benefit/1-2 Years Purpose: Scheduled Replacement Description Redevelopment of North Park to address playground replacement, pathway pavement, and drainage issues. Justification North Park's play structure is 30 years old and needs replacement, the paved trail requires repaving, and the park floods due to a filled-in drainway. This project creates a North Park Master Plan and then funds these three improvements. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Master Plan $25,000 - - - - $25,000 Construction - - $2,000,000 - - $2,000,000 Total $25,000 - $2,000,000 - - $2,025,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Capital Projects Levy $25,000 - - - - $25,000 Bond Proceeds - - $400,000 - - $400,000 Grants (WI DNR Stewardship) - - $1,600,000 - - $1,600,000 Total $25,000 - $2,000,000 - - $2,025,000 Budget Impact/Other Two-phase project: 30% design work through the master plan, then construction. The City will seek WI DNR Stewardship grant funds and other grant funds to support the work, particularly the playground and drainage improvements, with the remainder from 2029 bond proceeds. City of Amery — 2027-2031 Capital Improvement Plan 50 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Mower Replacement Category: Parks Department: Parks Program/Project Name: Mower Replacement Contact: Jeff Mahoney, Public Works Director Program/Project #: Parks1-2029 Type: Equipment Useful Life: 10 years Priority: 1 - Maintain/Public Want/Greater than 3 Years Purpose: Replace Worn Out Equipment Description Replacement of the primary mower for the Parks Department. Justification The mower has reached the end of its useful life and needs replacement. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Mower Replacement - - $10,000 - - $10,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Capital Projects Levy - - $10,000 - - $10,000 Budget Impact/Other Financial impact of $10,000, applied to the 2029 Capital Projects Levy. Unchanged from the adopted 2026 -2030 CIP. City of Amery — 2027-2031 Capital Improvement Plan 51 Library Library — Summary of Funds 2027 2028 2029 2030 2031 Total 2027-2031 FUNDING SOURCES CAPITAL PROJECTS LEVY - - - - - - GENERAL FUND LEVY - - - - - - GRANTS - - - - - - OTHER SOURCE - - - - - - BOND PROCEEDS $56,000 - - - - $56,000 TOTAL SOURCES $56,000 - - - - $56,000 TOTAL AVAILABLE FUNDS $56,000 - - - - $56,000 USES BY PROGRAM/PROJECT Book Shelves $56,000 - - - - $56,000 TOTAL USES BY PROJECT $56,000 - - - - $56,000 EST. ENDING FUND BALANCE - - - - - - City of Amery — 2027-2031 Capital Improvement Plan 52 CITY OF AMERY — CAPITAL IMPROVEMENT PLAN 2027-2031 PROJECT OR PROGRAM — DESCRIPTION & JUSTIFICATION Book Shelves Category: Library Department: Library Program/Project Name: Book Shelves Contact: Heather, Library Director Program/Project #: LIBRARY1-2026 (consolidated) Type: Library Equipment Useful Life: 20 years Priority: 2 - Improvement Benefit/Desired Want Purpose: Scheduled Replacement Description Staggered replacement of bookshelves that are warping, broken, and damaged. Justification Replacement of library shelves with moveable units will finish the shelf replacement project, allowing shelves to be rearranged in a manner that supports library programming and circulation. Expenditures (Uses), 2027-2031 2027 2028 2029 2030 2031 Total Book Shelves $56,000 - - - - $56,000 Funding Sources, 2027-2031 2027 2028 2029 2030 2031 Total Bond Proceeds $56,000 - - - - $56,000 Budget Impact/Other The full remaining $56,000 is shown as a single 2027 purchase. City of Amery — 2027-2031 Capital Improvement Plan 53 2027 Capital Improvement Plan Proposed Budget Funding A department-by-department listing of the individual program or project proposed for the 2027 budget year, by category, priority ranking, and purpose. Requested amounts are drawn from the 2027 column of each project's Expenditures table. Defunded and Approved amounts are left blank pending Council action. Sewer Utility Category Program/Project Program/Project # Priority Purpose 2027 Requested 2027 Defunded 2027 Approved Sewer Sewer Lining Repairs SEWER2-2026 3 - Preventive Need Scheduled Replacement $40,000 - - Budget Funding Totals $40,000 - - Water Utility Category Program/Project Program/Project # Priority Purpose 2027 Requested 2027 Defunded 2027 Approved Water Meter Upgrades WATER1-2026 3 - Preventive Need Scheduled Replacement $17,500 - - Budget Funding Totals $17,500 - - Public Works Category Program/Project Program/Project # Priority Purpose 2027 Requested 2027 Defunded 2027 Approved Public Works Storm Sewer Improvements Streets4-2026 4 - Critical Need Scheduled Replacement $7,500 - - Public Works Street Repairs Streets5-2026 4 - Critical Need Scheduled Replacement $121,324 - - Public Works Street Sweeper Streets1-2027 4 - Critical Need Replace Worn Out Equipment $350,000 - - Budget Funding Totals $478,824 - - Airport (Local Match Share — assumes Capital Projects Levy; mechanism TBD) Category Program/Project Program/Project # Priority Purpose 2027 Requested 2027 Defunded 2027 Approved Airport SRE Building — Construction & CA (AIP) n/a — Master Plan TBD Expanded Service $10,250 - - Airport SRE Building — Construction & CA (AIG) n/a — Master Plan TBD Expanded Service $32,500 - - Budget Funding Totals $42,750 - - Fire Department Category Program/Project Program/Project # Priority Purpose 2027 Requested 2027 Defunded 2027 Approved Fire Department Fire Station Improvements FIRE2-2026 4 - Critical Need Scheduled Replacement $20,000 - - Fire Department Turn Out Gear FIRE3-2026 5 - Mandated/Mission Driven Replace Worn Out Equipment $19,000 - - Budget Funding Totals $39,000 - - City Administration City of Amery — 2027-2031 Capital Improvement Plan 54 Category Program/Project Program/Project # Priority Purpose 2027 Requested 2027 Defunded 2027 Approved City Admin Sump Pump Replacement GENERAL1-2026 3 - Preventive Need Scheduled Replacement $10,000 - - City Admin Wayfinding — Implementation GENERAL4-2026 3 - Preventive Need New Program/Service $20,000 - - Budget Funding Totals $30,000 - - Police Department Category Program/Project Program/Project # Priority Purpose 2027 Requested 2027 Defunded 2027 Approved Police Squad Car Replacement POLICE1-2026 5 - Mandated/Mission Driven Scheduled Replacement $85,000 - - Police Speed Trailer POLICE2-2026 4 - Critical Need Scheduled Replacement $40,000 - - Budget Funding Totals $125,000 - - Parks and Facilities Category Program/Project Program/Project # Priority Purpose 2027 Requested 2027 Defunded 2027 Approved Parks South Twin Park Playground Parks1-2026 4 - Critical Need Expanded Service $40,000 - - Parks Parks Truck Parks1-2027 3 - Preventive Need Replace Worn Out Equipment $30,000 - - Parks North Park Redesign — Master Plan Parks2-2027 3 - Preventive Need Scheduled Replacement $25,000 - - Budget Funding Totals $95,000 - - Library Category Program/Project Program/Project # Priority Purpose 2027 Requested 2027 Defunded 2027 Approved Library Book Shelves LIBRARY1-2026 2 - Improvement Benefit Scheduled Replacement $56,000 - - Budget Funding Totals $56,000 - - City of Amery — 2027-2031 Capital Improvement Plan 55 Capital Improvement Plan Beyond 2031 This section details department-by-department programs and projects identified beyond the five-year window. Ranking criteria: 1 — Immediate, may be moved into the five-year plan within a year; 2 — Near Term, may be moved in within 2-3 years; 3 — Long Term, may be moved in within 4-5 years; 4 — Future, anticipated but not yet scheduled. Airport Category Program/Project Year Planned Ranking Purpose Estimated Cost Airport Taxiway A Realignment & Reconstruction 2031 (FFY) 1 - Immediate Scheduled Replacement $2,225,000 Carried from the Airport Master Plan's 10-Year CIP. This project falls in Federal Fiscal Year 2031, which begins October 2030, so it sits at the boundary of this plan. It is shown here rather than in the Airport section above because its scheduling and local match share still need to be confirmed with the airport engineer and WisDOT. Fire Department Category Program/Project Year Planned Ranking Purpose Estimated Cost Fire Department T800 Engine 1 2044 3 - Long Term Replace Worn Out Equipment $475,000 Fire Department F550 Brush Truck 2044 3 - Long Term Replace Worn Out Equipment $150,000 Fire Department total: $625,000. (The adopted 2026-2030 CIP printed a total of $150,000 for these two lines, which reflects only the brush truck; the correct sum of both line items is shown here.) City Administration Category Program/Project Year Planned Ranking Purpose Estimated Cost City Administration Building Maintenance Improvements 2034 3 - Long Term Scheduled Replacement $50,000 City Administration HVAC Replacement 2035 3 - Long Term Scheduled Replacement $100,000 City Administration Generator Replacement 2036 3 - Long Term Scheduled Replacement $75,000 City Administration Parking Lot Replacement 2038 3 - Long Term Scheduled Replacement $300,000 City Administration Dam Repair and Maintenance 2032 3 – Long Term Maintain Asset Condition $2,000,000 City Administration total: $2,525,000. Parks Category Program/Project Year Planned Ranking Purpose Estimated Cost Parks Pickleball Court Resurfacing 2035 3 – Long Term Scheduled Replacement $28,000 City of Amery — 2027-2031 Capital Improvement Plan 56 Important Disclosures This document was prepared by the City of Amery Administrator's Office for planning and Common Council discussion purposes. It is a staff working draft, not yet adopted by the Common Council. All dollar figures are staff estimates and are subject to change as project scopes, bids, grant awards, and financing terms are finalized. Interest rate, term, and other financing assumptions underlying the bond-funded projects in this plan have not been confirmed with the City's financial advisor or bond counsel and should not be relied upon for that purpose. Deposit Accounts Start Bal. Deposits Withdrawals End Bal. 08-31-2026 Pillar Bank - General Fund 1,837,644.76$ 1,709,025.48$ 510,518.95$ 3,036,151.29$ Pillar Bank - Uniform Checking 6,041.84$ 18.68$ 94.00$ 5,966.52$ Pillar Bank - Micro Loan 23,849.31$ 74.48$ -$ 23,923.79$ Pillar Bank - DNR WWTP -$ -$ -$ -$ Westconsin 80 Checking 2,132.86$ 0.18$ -$ 2,133.04$ Westconsin 00 Savings 24.00$ 0.01$ -$ 24.01$ Westconsin 13 Money Market 91,264.80$ 147.27$ -$ 91,412.07$ Westconsin 12M CD 1002 797,658.38$ 2,032.39$ -$ 799,690.77$ Westconsin 12M CD 1003 807,185.58$ 2,461.14$ -$ 809,646.72$ Loan Accounts Next Payment Amount Maturity G.O. Bond Dated 9/8/2021 10/1/2026 45,871.88$ 4/1/2041 Full Am G.O. Note Dated 12/15/2021 10/1/2026 5,588.15$ 4/1/2031 Balloon G.O. Note Dated 4/1/2022 10/1/2026 15,162.00$ 10/1/2032 Balloon State Trust Ln Dated 11/08/2022 3/15/2027 44,691.81$ 3/15/2032 Full Am G.O. Bond Dated 2-14-2024 11/1/2026 18,333.25$ 11/1/2026 Full Am G.O. Exempt Bond Dated 4-7-25 10/1/2026 39,706.25$ 10/1/2040 Full Am G.O. Taxable Bond Dated 4-7-25 10/1/2026 21,500.00$ 10/1/2031 Full Am DNR Water 5582-02 dated 6-23-21 11/1/2026 3,545.55$ 5/1/2041 Full Am DNR Sewer 4338-05 dated 6-23-21 11/1/2026 3,585.38$ 5/1/2041 Full Am DNR Sewer 4338-11 dated 2-12-25 11/1/2026 TBD 5/1/2054 Full Am Check Register Budget to Actual Account Balances August 2026 Monthly Financial Report The check register for the General Checking account for the month of August was provided. August is completely reconciled for all accounts. There were two large checks cut in August. One was for $350,919.20 to Market & Johnson for the WWTP. Those funds will be paid back to the City from the WI DNR as part of the WWTP loan once the project is complete. The other large check was for $343,208.30 to Associated Bank for the October loan payments. The budget to actual numbers and budget comparison are available in the drive. The revenue in the general fund is on track with where we would expect at this time of year. Several of the Revenue groups look low for 8 months through the year but Intergovernmental Revenues will get a large deposit in November, Public Charges for Services will be made whole after the 3rd and 4th quarter utility bills due to garbage, and Public Charges for Services is still missing some township fire payments. In the expense categories the only ones exceeding 2/3's after making it through 2/3's of the year are Health and Human Services and Debt Service which are paid out on specific dates and not monthly. The General Checking revenues exceeded the expenses in the month of August. The August Tax Settlement came through from Polk County which accounted for $1,169,288.16. The City also received fire protection payments from some of the townships in our fire district and a large amount of utility payments. The expenses for the month were typically monthly expenses. A check was cut for the October 1st loan payment, but it was not cashed in August. There was little to no other activity in the City accounts in August.