City Council Meeting - July 1, 2026

City of Amery COMMON COUNCIL MEETING 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) 268-3410 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 Common Council of the City of Amery will be held on: July 1, 2026 at Amery City Hall - 104 Maple St. W, Amery, WI at 5:00 PM. Call to Order Pledge of Allegiance Roll Call Adoption of Agenda Consent Agenda Items: Minutes – City Council (June 3, 2026), City Council (June 17, 2026), Committee of the Whole (June 23, 2026), Plan Commission (June 25, 2026), Finance Committee (June 09, 2026), Personnel Committee (June 09, 2026), Arts, Parks, and Recreation (May 7, 2026), Recycling Committee (May 5, 2026), Amery Airport Commission (January 15, 2026), Joint Fire Committee (April 13, 2026), 2025 City of Amery Financial Audit, and 2026 Revision of the Employee Handbook Items under the consent agenda may be acted upon by one motion. If in the judgment of any Council Member, a consent agenda item needs discussion, the item can be removed and discussed. *Although the public may speak on any item that is not included on this agenda as a “Public Hearing or Forum” the Council will 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 take action 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: June 25, 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 Item 1 Public Comment 2 Department Head Reports –City Administrator, Clerk-Treasurer, Police Chief, Fire Chief, Library Director, and Director of Public Works 3 Resolution 11-2026 Expressing Support for Preserving the Stower Seven Lakes State Trail 4 Golf Cart Operation on City Streets and Proposed Municipal Code Chapter 360 5 Airport Hangar Lease Fee Increase 6 Council Comment 7 Adjournment. 0 City of Amery Wisconsin ______________________________ PERSONNEL MANUAL Revised: February 2020 March 2023 July 2025 1 May 2026 2 City of Amery Personnel Manual Table of Contents CHAPTER PAGE 1 Introductions/Basic Principles ......................................................................................... 2 2 Recruitment and Employment ......................................................................................... 8 3 Position Classification ...................................................................................................... 12 4 Employee Organizations .................................................................................................. 13 5 Compensation .................................................................................................................. 14 6 Pay Arrangements............................................................................................................ 15 7 Personnel Records ........................................................................................................... 17 8 Employee Conduct ........................................................................................................... 18 9 Working Hours, Attendance Regulations ........................................................................ 33 10 Reimbursement for Job Expenses.................................................................................... 41 11 Employment Benefits, Holidays, Leaves of Absence ....................................................... 46 12 Training and Development .............................................................................................. 64 13 Employee Discipline and Discharge ................................................................................. 66 14 Separation, Discharge and Suspension ............................................................................ 69 15 Complaint Procedure and Appeals .................................................................................. 73 APPENDICES Personnel Action Form (PAF) ............................................................................................................. 76 Fraud Prevention and Whistleblower Policy ..................................................................................... 77 Acknowledgment of Remote Worker Policy ...................................................................................... 81 FMLA Information .............................................................................................................................. 82 Work Compensation Claim Form ....................................................................................................... 83 Employee Acknowledgment .............................................................................................................. 84 3 Chapter 1 – INTRODUCTIONS / BASIC PRINCIPLES 1.1 Policies Established ................................ ................................ . 2 1.2 General Purposes of Policies ................................ ................... 2 1.3 Applicability ................................ ................................ ........... 2 1.4 Objectives ................................ ................................ .............. 2 1.5 Policy Development and Administration ................................ . 3 1.6 Equal Employment Opportunity ................................ .............. 3 1.7 At-Will Employees ................................ ................................ .. 4 1.8 Dissemination ................................ ................................ ........ 5 1.9 Organizational Structure ................................ ......................... 5 1.10 Open Door Policy ................................ ................................ .... 6 1.11 Non-Discrimination Policy Statement ................................ ...... 6 1.12 Positions Covered ................................ ................................ ... 7 1.1 POLICIES ESTABLISHED These policies and all amendments hereto shall be the official personnel policies of the City of Amery, Wisconsin, hereinafter referred to as the City. The City retains the right to unilaterally change policies in this Manual and will advise employees of these changes All prior policies are hereby repealed. 1.2 GENERAL PURPOSE OF POLICIES This Manual is adopted by the Common Council as a guidance document, not a contract. Through this Manual, the City Council strives to bring uniformity, consistency, and fairness to its employment practices. 1.3 APPLICABILITY These policies apply to all City employees and officers, except where inconsistent with state law, federal law, City ordinance, or the particular instrument hiring a specific employee. In the event of such inconsistency, the state or federal law or ordinance shall prevail. All other personnel policies contained herein shall continue in full force and effect. 1.4 OBJECTIVES The City seeks to achieve these objectives through the systematic, uniform application of modern personnel practices. The City’s personnel policies strive to: (a) promote and increase productivity, efficiency, and responsiveness to the public, and economy in the City service; (b) provide fair and equal opportunity for qualified persons to enter and progress in the City’s service in a manner based on merit and fitness; (c) maintain recruitment, advancement, and other practices to enhance the attractiveness of a City career; 4 (d) develop and maintain consistent, up-to-date position classifications and compensation plans; (e) develop high morale among City employees by fostering good working relationships, and by providing uniform personnel policies, opportunity for advancement, and consideration of employee needs and desires; and (f) retain employees on the basis of the adequacy of their performance, correct inadequate performance, and separate employees whose inadequate performance cannot be corrected. 1.5 POLICY DEVELOPMENT AND ADMINISTRATION The City Council is the authority concerned with setting personnel policy. All staff will be under the policy authority of the Common Council. The Administrator or designee will be responsible for the implementation of this policy and for the development of detailed procedures and clarifications consistent with its intent. The Administrator or designee shall have the primary responsibility of enforcing the provisions and purposes of the personnel policy. The City Council has final responsibility for adopting personnel policies and policy revisions. The City Council delegates to the Administrator or designee the supervision of other staff and the administration of approved personnel policies. The City Council works with the Administrator or designee on implementation of policies and confers with the Administrator or designee on exceptional situations not covered in established personnel procedures. The City Council is responsible, together with the Administrator or designee, for the establishment of job descriptions, position classifications, recruitment policies and salary ranges and wage scales consistent with market rates and comparison data. The Administrator or designee is responsible for e nsuring the completion of annual employee evaluations. Proposed changes to these personnel policies will be considered by the City Council at a legally-noticed open meeting. The Administrator or designee administers approved personnel policies and procedures and interprets them to the City Council and staff members. The Administrator or designee acts as the agent of the City Council in recommending the selection, employment an d termination of staff in compliance with personnel policies and procedures. 1.6 EQUAL EMPLOYMENT OPPORTUNITY The City is an equal employment opportunity employer. The City’s employment decisions are based on merit and the City’s needs. The City carefully selects employees. The City employs people who are concerned with the success of the City; people who care first about the highest quality public service and the in terests of the public, people who can carry on their work with professionalism, skill, and ability; and people who can work well with our team. It is the City’s policy to seek and employ the best quality and qualified personnel in all positions, to provide equal opportunity for advancement to all employees, including upgrading, promotion and training, and to administer these activities in a manner which will not discriminate against or give preference to any person because of race, color, creed, religion, age, sex, national origin, disability, genetic information, ancestry, gender identity, sexual 5 orientation, marital status, or any other basis protected by state or federal law. The City follows Title VII of the Civil Rights Act of 1964, as amended by the EEOA of 1972, Presidential Executive Order #11246; Revised Order #4; OFCC Affirmative Action Gu idelines; and Title XXIX, Chapter 1607 of the Code of Federal Regulations, the ADA Amendment Act of 2008, and the Civil Rights Act of 1991. The City also subscribes to the non -discrimination laws and regulations passed by Federal and State Governments. All employees are required to provide proof of identity and authorization to work in the United States. All employees share the responsibility for assuring that the policies are effective and apply uniformly to everyone. Any employees, including any Management Personnel, involved in discriminatory practices may be subject to corrective actions up to and incl uding termination. Equal employment opportunity notices are posted near employee gathering places as required by law. These notices summarize the rights of employees to equal opportunity in employment and list the names and addresses of the various governm ent agencies that may be contacted if any person believes he or she has been discriminated against. The City of Amery additionally supports the following employment provisions: A. Department Supervisors are prohibited from hiring a related person for City employment; for the purpose of this policy, "related person" shall mean any member of the employee’s Immediate Family as defined in §1.6(E). B. That all City officers and employees are prohibited from seeking any unfair advantage for any applicant for City employment or attempting to unduly influence any Department Supervisor in the selection for City employment. C. That in the event any City officer or employee attempts to seek any unfair advantage or attempts to unduly influence any Department Supervisor in the selection for City employment, such Department Supervisor is directed to immediately report the same to the Personnel Committee and City Administrator. D. That alleged violations of this policy be investigated by the Personnel Committee and City Administrator and appropriate action taken. E. Immediate Family Defined. For purposes of this Manual, “Immediate Family” includes any of the following persons: spouse or domestic partner; parents and stepparents; parents-in-law and stepparents- in-law; grandparents; foster parents; children, stepchildren, and foster children; grandchildren; siblings and their spouses or domestic partners; sons-in-law and daughters-in-law; aunts, uncles, nieces, and nephews; and any other person related by blood, marriage, or domestic partnership who resides in the employee’s household. This def inition applies throughout this Manual unless a specific section expressly provides otherwise. 1.7 AT-WILL EMPLOYEES Your employment with the City is at-will. This means your employment is for an indefinite period of time, and it is subject to termination – by either you or the City – with or without cause, with or without notice, and at any time. Nothing in this Handbook creates or is intended to create a contract of employment with any individual. Likewise, no employee of the City has any authority to enter into any contract for employment, express or implied, for any 6 specified period of time, or to make any agreement contrary to the at-will status of City employees. The City may alter, modify, amend, or terminate any of the policies or benefits set forth herein at any time, with or without notice. Notwithstanding any statement contained in these policies, or in any other document or statement issued by the City or any of its representatives to the contrary, the City shall have the right to terminate any employee from employment with the City, at any time, with or without cause, subject to state and federal law. The disciplinary procedures described in this manual are g uidelines only and do not limit the City’s right to terminate employment at any time. 1.8 DISSEMINATION The City shall make every effort to thoroughly acquaint employees with the materials in these personnel policies and any subsequent revision. Copies of these policies and all amendments shall be furnished to each employee. Notwithstanding the foregoing, it is each employee’s responsibility to become familiar with the contents of these policies, and to ask questions, when necessary, for a full understanding. The employee will acknowledge in writing that he/she understands and is subject to these policies. 1.9 ORGANIZATIONAL STRUCTURE Operation of any government agency depends on an effective chain of command. The ultimate decision concerning policy in the City of Amery resides by law with the Common Council. The Department Supervisors of the City are part of the management team and rep ort to the Administrator. The Mayor is the head of the Police Department, under section 62.13(6), while a police commission is not in place. This system represents a means of establishing orderly lines of organization and communication as management person nel unite with Common Council to promote effective service delivery for the community. Each employee is responsible for informing his/her immediate supervisor of the employee’s activities by whatever means the supervisor deems appropriate. If an employee has any questions, opinions or suggestions about the information contained in this Handbook or about any other aspect of his or her job, then those questions, opinions or suggestions must be directed through the chain of supervision. The City recognizes that many employees interact with or receive requests from the Public on a daily basis as part of their positions. The City expects that employees will use sound judgment and common sense to determine which requests are inappropriate and should be reported to a supervisor. If an employee is unsure of whether a request should be reported, the employee should discuss it with his/her supervisor. Any employee who receives inappropriate requests for special treatment from an individual citize n, business representative or elected or appointed official must immediately report such request to his/her supervisor. No specific requests should be fulfilled unless permission to do so is given by an employee’s supervisor. Generally, if an employee has a problem with an individual, then the employee is encouraged to approach that person first and attempt to resolve the conflict. If that does not resolve the problem, then the employee must address the problem through the employee’s immediate supervisor and onward through the chain of supervision and management. As citizens, City employees retain constitutional rights to address matters of public concern with elected officials in a professional manner. However, City employees are expected to use the management chain to address any matters related to the performance of their specific job duties or responsibilities. 7 Each employee has a supervisor who should be consulted should any work issue arise. If the supervisor is unavailable, or a response is determined by the employee to be inadequate, the employee may discuss the issue with the City Administrator, unless a different procedure is described herein. Engaging in activity outside the chain of commands as relating to employment matters is detrimental to the employment relationship and harms the ability of the City to react effectively and consistently when presented with employee issues. 1.10 OPEN DOOR POLICY The City is committed to promoting and practicing “open door” communication among all employees at the City of Amery. The City recognizes that whenever groups of people work together there are bound to be some differences of opinion and problems that occasionally arise. If you have questions, concerns, or problems related to your employment you are strongly encouraged to openly and honestly discuss the situation directly with your supervisor. We want and need your involvement and participation in problem solving. Nursing a concern in silence or discussing it with other employees that do not have the authority to resolve your concern can be very frustrating for both you and your supervisor. We cannot correct a problem we do not know about. Please discuss problems or concerns with your supervisor, Department Head, the Human Resources Director, or the City Administrator, depending on whom you feel most comfortable. If the situation involves your supervisor, follow the chain of command within your department. 1.11 NON-DISCRIMINATION POLICY STATEMENT The City is committed to a policy of equal opportunity in employment and to non-discrimination in its employment practices at all levels and for all persons, regardless of: • Sex • Color • Ancestry • Disability • Use or Nonuse of Lawful Products • Political Affiliation • National Origin • Marital Status or Domestic Partnership • Race • Military Service or Veteran Status • Creed (Religion) • Age • Pregnancy or Childbirth (Parental Status) • Sexual Orientation  Physical, Mental, Emotional or Learning Disability • Genetic Testing • Arrest Record, provided it does not substantially conflict with employment responsibilities.  Gender Identity  Any other protected classification established by state or federal law. The City's policy is to assure the active, correct, and positive implementation of federal, state, and local equal employment opportunity laws, executive orders, policies, guidelines, rules, and regulations. All employment advertising will contain the statement "Equal Opportunity Employer”. Harassment by supervisors and/or co -workers on the basis of the aforementioned protected statuses will not be tolerated. Retaliation against an employee who files a discrimination or harassment complaint is considered a form of discrimination and will be treated as such. The City will provide reasonable accommodation for persons with disabilities to ensure equal access to employment. 8 1.12 POSITIONS COVERED All elected offices and appointed positions in the City, including paid on -call positions, now existing or hereafter created, shall be subject to the provisions of the Personnel Policy, except that: • The following offices and positions shall be exempt from the provisions of the Personnel Policy: o Volunteer personnel or personnel appointed to serve without pay; o Consultants and others rendering professional or contract services. • Those employees who are covered by a bargaining unit agreement where the bargaining unit agreement prevails. • Those employees whose bargaining unit agreement is not silent on the general issue in question. • Those employees with employment contracts are not silent on the general issue in question. • There are provisions of the Personnel Policy that specify non-represented employees only. 9 Chapter 2 - RECRUITMENT AND EMPLOYMENT 2.1 Hiring Authority ................................ ................................ ...... 8 2.2 Recruitment Announcements ................................ .................. 8 2.3 Internal Applicants ................................ ................................ .. 8 2.4 Recruitment Expenses ................................ ............................. 9 2.5 Screening of Candidates ................................ .......................... 9 2.6 Background and Reference Checks ................................ ........... 9 2.7 Selection of Candidates ................................ ........................... 10 2.8 Introductory Period ................................ ................................ 10 2.9 Employment Classification ................................ ....................... 10 2.10 Employee Orientation ................................ ............................. 11 2.1 HIRING AUTHORITY In accordance with Section 62.09 of Wisconsin Statutes and the Code of General Ordinances, the City Council appoints the City Administrator who in turn is responsible for appointing all other City employees except city department heads, and Fire Commission staff of the Fire Departments. The appointment of the Library Director is the responsibility of the Library Board. All appointments shall be on the basis of merit – the qualified applicant who best fits a position shall be selected. Position qualifications are enumerated in the job descriptions. New employee performance reviews will be made after six (6) and twelve (12) months, and annually thereafter. Scheduled increases will be annually, based upon the Council-approved budget and satisfactory job performance. 2.2 RECRUITMENT ANNOUNCEMENTS The Administrator or designee shall be responsible for preparing recruitment notices to publicize vacancies and to provide a pool of qualified candidates for each vacant position. Appropriate media shall be used for external advertisement of notices for va cant positions and/or examinations for eligibility lists to ensure as many qualified persons as possible. Notices of vacancies shall be made available to staff personnel by posting notices on appropriate bulletin boards. Vacancy announcements shall clearly set forth a description of the position, the pay range and a statement that pay is dependent on qualifications, and the deadline for and method of application. 2.3 INTERNAL APPLICANTS Where a supervisor wishes to promote an employee who meets the specific selection criteria for the vacant position, to the internal vacancy, the appointment must be authorized by the City Administrator. The approval is to be forwarded to the Human Resources Department. The City must ensure that all of the internal employees, who possess the relevant skills and who have expressed interest in the position, have been appropriately considered. All internal applicants should forward a current copy of their resume, together with a cover letter, to the applicable manager for acknowledgement, consideration and processing. 10 Internal applicants who possess the required skills, qualifications and work-related experience, as specified in the advertisement, should be interviewed for the position by the relevant Manager or Supervisor. 2.4 RECRUITMENT EXPENSES Interview Expenses. When an applicant is invited for an interview, travel and per diem for that interview may be paid. Such payment must be within budget authority and requires advance approval by the City Council. Relocation Expenses. When a person is hired by the City, moving expenses may be part of the job offer. Such payment must be within budget authority and requires advance approval by the City Council. 2.5 SCREENING OF CANDIDATES Screening of applicants will be on the basis of ability and the qualifications outlined on the job or position description. Every attempt will be made to screen a representative number of applicants. Any required examination or tests of skills and competencies are to be directly related to the requirements of the position. Police and Fire Department applicants conditionally offered employment with the City are required to complete, at the City's expense, a health examination by a City-approved physician. Some positions may require additional examinations from a qualified person. For example, a psychological examination shall be required of all police officers. All applicants shall be required to sign an authorization for release of employment related information. 2.6 BACKGROUND AND REFERENCE CHECKS To ensure that individuals who are offered employment by the City of Amery are well qualified and that the City maintains a safe and productive work environment, the City conducts pre -employment background checks on all applicants who accept an offer of employment. Background checks may include verification of any information on the applicant’s resume or application form. All offers of employment are conditioned on receipt of a background check report that is acceptable to the City and a drug and/or alcohol test. All background checks are conducted in conformity with the Federal Fair Credit Reporting Act, the Americans with Disabilities Act, and state and federal privacy and antidiscrimination laws. Reports are kept confidential and are only viewed by individuals involved in the hiring process. Consistent with the Wisconsin Fair Employment Act (Wis. Stat. §111.335), the City shall not use an applicant’s arrest record, including municipal citations, as a basis for employment decisions. Conviction records may only be considered where the circumstances of the conviction are substantially related to the circumstances of the specific position for which the individual is being considered. Additional checks such as driving records or credit reports may be made on applicants for particular job categories if appropriate and job related. 11 The City of Amery also reserves the right to conduct a background check for current employees to determine eligibility for promotion or voluntary reassignment in the same manner as described above. Seasonal employees are generally exempt from pre-employment background checks. Background checks for seasonal employees may be required for positions involving work with minors, access to financial systems, or other sensitive functions at the City’s discretion. 2.7 SELECTION OF CANDIDATES Final selection will be based on candidate qualifications and made upon completion of a post job offer, job relevant examinations, and completion of a background investigation, which may include record checks, education, references, credit, training or other job-related checks. The selected candidate will be the one who best meets the needs of the City. All persons selected will receive written notification of his/her appointment. Such notification will include position title, starting salary, job descripti on, immediate supervisor, reporting date and location, schedule of working hours, and orientation schedule. Candidates not selected will be notified that the position has been filled. 2.8 INTRODUCTORY PERIOD All employees shall serve in an introductory capacity for the first six (6) months of employment, promotion, or reassignment. During this introductory period, new employees shall be subject to close evaluation. The introductory period may be extended by the employee’s immediate supervisor or City Administrator for an additional six (6) months by written notice to the employee. Completion of the Introductory Period . Completion of the introductory period does not alter the at -will relationship, create a property interest in employment for any duration, or obligate the City to retain the employee for a certain duration. If this policy conflicts with a separate city co ntract with an employee or an employment benefits provider, the contract prevails over the personnel policy. Dismissal During Introductory Period. During the Introductory Period, the employee has the obligation to demonstrate proper attitudes and abilities for the position for which employed. The employee may be dismissed without additional process required under this policy manual. 2.9 EMPLOYMENT CLASSIFICATION There are six (6) classifications of employees with the City: (1) Full -Time-Exempt; (2) Full -Time-Non-Exempt; (3) Part-Time; (4) Regular; (5) Temporary; and (6) Seasonal. While not considered and “employee” under this Manual, a sixth classification is Contract Services. • Full-Time – Exempt Employees who work a regular schedule of more than 30 hours a week and meet the federal law requirements of an employee exempt from overtime shall be considered full-time-exempt. Pursuant to the Fair Labor Standards Act, as may be amended (FLSA) and applicable state laws, exempt employees are those who qualify as such under the statute because into one of the exempt categories. 12 • Full-Time – Non-Exempt Employees who work a regular schedule of more than 30 hours a week and who are hourly employees who are eligible for overtime based on their job duties or compensation shall be considered full -time – non-exempt. This employee’s average of hours worked per week is not considered when determining whether an employee is ful l-time – non-exempt. All non-exempt employees should obtain authorization from their supervisors before they work overtime hours. • Part-Time Employees who work a regular schedule of less than 30 hours a week shall be considered part-time. • Regular Employees who work for an indefinite period of time (not temporary or seasonal) shall be considered regular employees. • Temporary Employees who work for a short period of time shall be considered temporary employees. • Seasonal Employees who work solely for a specific time of year shall be considered seasonal employees. Seasonal employees may not be employed for more than four months in any one year and should start and end employment around the same time every year. • Contract Services At the discretion of the City Council, employee positions may be staffed by professional services providers on a contract basis. 2.10 EMPLOYEE ORIENTATION Prospective employees shall also receive with their job offer a copy of the City of Amery Personnel Policy, an appropriate job description, and other materials relating to the prospective position. Employees will be instructed to read the document and acknowledge by signature that they have read the document. At any time, an employee may request an opportunity to discuss with the Administrator or designee any questions the employee may have regarding the City's personnel policies and procedures. On the first day of work the employee will normally complete appropriate payroll and fringe benefit forms, and any other required forms. The employee will then be directed to the work site and the Supervisor will conduct an appropriate orientation. 13 Chapter 3 - POSITION CLASSIFICATION 3.1 Employment Categories ................................ ........................... 12 3.2 Position Classification ................................ .............................. 12 3.3 Position Descriptions ................................ ............................... 12 3.1 EMPLOYMENT CATEGORIES The following is a brief explanation of employment categories: 1. Non-organized/represented employees are employees who are not represented by a union either because they are in management or supervisory positions, or because their positions have access to confidential information. 2. Union or represented employees are employees who are represented by a union. 3.2 POSITION CLASSIFICATION All positions shall be grouped in classifications, and all classifications shall be grouped in ranges; each range shall include classifications that are sufficiently alike in duties and responsibilities to justify City treatment for compensation. A descrip tive title or titles shall be assigned to each classification for union or represented employees and non-organized employees, and a number shall also be assigned to each range for non -organized employees. This descriptive title shall also serve as the title of each position assigned to that classification or range. A classification plan, consisting of: (1) a list of ranges, and; (2) an Organization Chart showing each position and its title, shall be available. A classification plan is established for all positions. Positions are classified by considering degree of responsibility for the total program, level of training required, complexity of relationships, supervisory responsibility and necessity for exercising independent judgment. A position description is established for each position. It documents the major goals, responsibilities, duties and essential functions assigned to a particular position. Positions and position descriptions will generally be analyzed and evaluated annually following recommended standard procedures. Every employee will be given a copy of his/her individual position description, and a copy will be filed in his/her personnel folder. All positions will be further classified as Regular Ful l-Time Introductory, Regular Part- Time Introductory, Regular Full-Time, Regular Part-Time, Temporary Full-Time and Temporary Part-Time. It is the purpose of the classification plan to supply an orderly and descriptive inventory of all positions in the City system to achieve the following objectives: 1. Improve recruiting through precise and functional descriptions of the positions and provide accurate statements of abilities, knowledge and essential functions to be tested. 2. Provide equity of pay for positions with substantially similar duties, responsibilities or work difficulty. 3. Improve procedure for employee adjustments such as transfers, promotions, demotions, discharges, reinstatements, and other changes in employee status. 3.3 POSITION DESCRIPTIONS The duties, responsibilities, authority and functions of every position shall be set forth in writing, and a copy given to each employee for his/her position of employment. 14 Chapter 4 - EMPLOYEE ORGANIZATIONS 4.1 Employee Organizations ................................................................ 13 4.1 EMPLOYEE ORGANIZATIONS To the extent that the collective bargaining process results in an agreement for represented employees, the terms of which vary in whole or in part from the provisions of this policy, the wages, hours, and other conditions of employment specified in the co llective bargaining agreement shall govern for the represented employees covered by the collective bargaining agreement. With respect to matters not covered by the collected bargaining agreement, these Personnel Policies shall prevail for represented employees, unless otherwise specified in the personnel policies that this policy is specific to non-represented employees only. 15 Chapter 5 – COMPENSATION 5.1 Policy................................ ................................ .......................14 5.2 Position Salary Ranges ................................ ............................. 14 5.3 Raises, Increments ................................ ................................ ...14 Appendix B: Please reference the City’s Fraud Prevention & Whistleblower Policy. 5.1 POLICY The City of Amery will maintain a program, which establishes and reviews job qualifications, responsibilities and salary standards for its employees. It is the City’s goal: to endeavor to provide compensation that will attract and retain quality employees; to endeavor to pay employees equitably for performance; and to endeavor to provide financial incentive for sustained meritorious performance of work. It shall be the policy of the City to maintain a wage and salary program that considers total responsibility; level of training required; complexity of relationships; supervisory responsibility; and necessity for exercising independent judgment. It is also the intent of the City to have this compensation policy comply with the requirements of the Fair Labor Standards Act. 5.2 POSITION SALARY RANGES Salary ranges for non -represented employees will be determined for each job classification for annual review by the City Council. Changes in salary ranges or creation of salary ranges will be recommended by the Administrator. Salary ranges and periodic adjustments for union or represented employees are established through the collective bargaining process. 5.3 RAISES, INCREMENTS Pay Increases . Non -represented employees shall be eligible to receive periodic adjustments to their salary consistent with City Council recommendations. Step increases within the salary range may be awarded on a performance basis and/or at the time of or following promotion. An employee who has performed satisfactorily may be advanced an annual merit increase by the Administrator or designee. 16 Chapter 6 - PAY ARRANGEMENTS 6.1 Payroll Period ................................................................................. 15 6.2 Direct Deposit /Pay Day ................................................................. 15 6.3 Data Changes ................................................................................. 15 6.4 Payroll Deductions ......................................................................... 15 6.5 Final Pay ......................................................................................... 16 6.1 PAY PERIODS Employees will be paid bi -weekly through direct deposit, with appropriate deductions for benefits, taxes, and related payroll transactions deducted. Pay Periods are designated two-week periods, commencing on Saturday and ending on Friday. There will normally be twenty-six (26) pay periods each year. If payday falls on a holiday, paychecks will normally be distributed on the closest working day prior to the holiday. Salary advances are prohibited. 6.2 DIRECT DEPOSIT/PAY DAY Paychecks are normally deposited, by direct deposit, bi -weekly on Fridays. Employees are required to select a banking institution and account for direct deposit of payroll funds. Employees may select multiple institutions and/or accounts for deposit of identified amount(s) of funds deferred from each paycheck, with the remaining funds deposited into the employee’s designated main account. A good faith effort will be made by the Payroll Clerk to ensure deposits are made on a timely basis. However, the City of Amery shall not be held responsible for delays in deposits because of lost, stolen, or misdirected mail or for other reasons beyond his/her control. Remittances will be provided to employees on each designated pay day. A paycheck will be mailed to an employee, at the employee’s home address of record, upon request only if the employee or their designee is unable to receive it in person. Mailing the paycheck to another address requires a dated, written request signed by the employee to the Human Resources Clerk. 6.3 DATA / PERSONAL CHANGES Employees must notify the Payroll Clerk if any changes occur in name, address, telephone number(s), marital status, name or number of dependents, number of tax exemptions, insurance classification, beneficiary changes, or individuals to be contacted in cas e of emergency. This information is necessary as it may affect compensation, dependent’s eligibility for medical insurance, and other important matters. 6.4 PAYROLL DEDUCTIONS It is the City’s policy to comply with applicable wage and hour laws and regulations, as well as regulations for deduction of insurance, taxes, withholdings, and garnishments. For each pay period an employee’s deductions will be listed on his or her check. Deductions from paychecks will 17 include mandatory federal and state taxes, social security; and voluntary (upon written authorization of employee) health/dental/vision/life insurance, pension plan, union dues and other employer authorized deductions. Other deductions may be made as a res ult of garnishments due to court orders, liens and wage assignments. 6.5 FINAL PAY Employees who voluntarily terminate their position with the City of Amery will be paid their regular salary during the period of notice requested in Section 14.1. Voluntarily terminating employees will also receive 40% of unused accrued PTO. Employees will not be compensated at termination for earned but unused discretionary time except where required by the Fair Labor Standards Act, by a collective bargaining agreement, or as part of a contract with the City of Amery. Separation from City Services . On the next regular pay day after the effective date of the discharge, layoff, retirement, or resignation, an employee shall be paid their regular salary, 40% of unused accrued PTO, and overtime accumulated through the date of termination. Employees dis charged through a City -initiated termination process shall be paid in full not later than the date on which the employee regularly would have been paid under the City's established payroll schedule per Wisconsin State Statutes 109.03(2). 18 Chapter 7 - PERSONNEL RECORDS 7.1 Confidentiality ................................ ................................ ........17 7.2 Treatment of Warnings, Reprimands, Suspensions, Demotions, Discharges ................................ ............................. 17 7.1 CONFIDENTIALITY Individual personnel records will be centrally maintained. Each file will contain the history of the person's employment with the City of Amery. The individual personnel file is confidential material and will be treated as such. The only persons with access to the file will be the employee, the Department Head, the Administrator or designee and Human Resources Clerk. Upon written request, employees may inspect their own personnel files. Inspection will be allowed within seven (7) working days of the employee’s request. Inspections will be held during working hours and reasonably near the employee's place of employment. A representative or designee of the Administrator will be present during the inspection of the personnel file to ensure that no items are removed from or added to the personnel file. If an employee disagrees with any information in their personnel file, they should discuss it with Human Resources. If no correction can be agreed upon, employees may submit an explanatory statement to be included in their personnel file. The right to inspect does not apply to records related to investigation of criminal offenses, reference letters, and other documents excluded by law. Employees may request a copy of their records and will be charged a reasonable fee for copying costs. Information may be released to the public only by the Administrator or designee in accordance with applicable State law. 7.2 TREATMENT OF WARNINGS, REPRIMANDS, SUSPENSIONS, DEMOTIONS, DISCHARGES Records of warnings, reprimands, suspensions, demotions and/or discharges will be placed in the employee's personnel file and are not to be removed. Employees, upon termination of services with the City of Amery, will be given an opportunity to complete a release statement authorizing the City to release information so designated by the employee, subject to the procedures and limitations outlined in Wisconsin State Statutes 103.13. 19 Chapter 8: EMPLOYEE CONDUCT 8.1 Employee Conduct ................................ ................................ ..18 8.2 Public Statements and Appearances by Employees ...................19 8.3 Political Activities ................................ ................................ ....19 8.4 Nepotism ................................ ................................ .................19 8.5 Ethics ................................ ................................ .......................20 8.6 Workplace and Dating Relationships ................................ .........21 8.7 Outside Employment ................................ ................................ 21 8.8 Confidentiality ................................ ................................ .........22 8.9 Privacy ................................ ................................ .....................22 8.10 Harassment ................................ ................................ .............23 8.11 Zero Tolerance for Bullying and Harassment ............................. 24 8.12 Fraud Prevention and Whistleblower Policy….. ......................... 25 8.13 Retaliation ................................ ................................ ...............25 8.14 Professional Appearance ................................ .......................... 25 8.15 Alcohol, Tobacco & Drug Free Workplace ................................ .26 8.16 HIPAA Compliance ................................ ................................ ...26 8.17 Personal Calls/Visitors in the Workplace ................................ ...27 8.18 Artificial Intelligence (AI) Tools ................................ .................27 8.19 City Email Accounts ................................ ................................ ..27 8.20 Information and Communication Systems ................................ 27 8.21 Cellular Telephone Policy ................................ ......................... 29 8.22 Social Media Policy ................................ ................................ ..29 8.1 EMPLOYEE CONDUCT Employees are expected to always conduct themselves in a manner befitting their status both as an employee of the City of Amery and as a member of their occupation or profession. Employees shall refrain from any action of public pronouncement that reflects adversely upon the City. An employee should exercise discretion in regard to matters of official business and records. If an employee has received any information on a confidential basis, it shall remain confidential. Employees shall cooperate with othe r employees and shall respect the rights and feelings of other employees and people with whom they come into contact on the job. Off-Duty Conduct. Employees must conduct their personal affairs with the utmost integrity and shall not affect the employee’s ability to perform the full responsibilities of his/her job. Unlawful or improper conduct outside of working hours which affect the employee’s relationship to the job, fellow employees, supervisors or the City’s property, reputation or goodwill within the community will not be tolerated and may be grounds for termination. For protection of the City and its employees, each employee is expected to abide by the rules and policies in this Handbook. Failure to do so is considered grounds for discipline, when appropriate, dismissal. 20 8.2 PUBLIC STATEMENTS AND APPEARANCES BY EMPLOYEES An employee may not speak to the press as an official spokesperson of the City of Amery without prior clearance by the Administrator or designee. Department heads are designees for their area of responsibility. All inquiries from the press should be referred to the Administrator or designee. Any deviation from this policy may result in disciplinary action. Any employee asked by an outside agency or organization to appear as a guest speaker or invited program participant must obtain prior clearance from the Administrator or designee, or their Department Head. 8.3 POLITICAL ACTIVITIES RESTRICTED Every employee has a civic responsibility to support good government by available means and in an appropriate manner. Each employee may join or affiliate with civic organizations of a partisan or political nature, may attend political meetings, may advoca te and support the principles or policies of civic or political organizations in accordance with the Constitution and laws of the State of Wisconsin and the United States of America. However, no employee will: 1) engage in any political or partisan activity while on duty; 2) use his/her official authority or influence for the purpose of interfering with or affecting the result of an election or a nomination for office; 3) be required as a duty of his/her office of employment or as a condition for employment, promotion, or tenure of office to contribute funds for political or partisan purposes; 4) coerce or compel contributions for political or partisan purposes by any other employee of the City; 5) use any supplies or equipment of the City for political or partisan purposes; or 6) identify their City position with any public statement of personal opinion about any issue unrelated to their City work or activity. Employees in certain federally aided programs may be covered by the Hatch Act, as amended in 1975 (see letter from State of Wisconsin, Department of Employment Relations, dated July 10, 1978, Exh. 1a and Exh. 1b). This Federal act, in addition to prohibit ing (2), (3) and (4) above, also prohibits candidacy for elective office in a partisan election. If any individual who is also engaged in some other employment or occupation has any doubt as to his/her status under the Hatch Act, he/she may present the mat ter in writing to the United States Civil Service Commission for a ruling. Any violation of this section shall be deemed improper and shall subject the employee to disciplinary action, up to and including discharge, by the City Council. 8.4 NEPOTISM No employee shall hold a regular full-time or regular part-time position with the City while any member of their Immediate Family (as defined in §1.6(E)) serves on the City Council, or any committee, board, or commission of the City that sets policies rela ting to that employee’s job, or that by rule or practice regularly nominates, recommends, or screens candidates for the department, program, or activity by which the employee is employed. Limitation of Employment of Relatives . No employee shall hold a position over which a member of their Immediate Family (as defined in §1.6(E)) exercises supervisory authority. Two members of an Immediate Family shall not be employed in the same administrative department at the same time if s uch employment results in one employee directly or indirectly supervising the other. This policy applies to new appointments, promotions, 21 demotions, transfers, and reinstatements, but shall not be applied retroactively to existing employment relationships predating this policy. Immediate Family Defined. See §1.6(E) for the definition of Immediate Family applicable to this section and throughout this Manual. Disclosure Requirement. Employees must promptly disclose to the City Administrator any Immediate Family relationship that arises or becomes known after hire : including through marriage, domestic partnership, or a family member’s application for City employment , that may implicate this policy. The City Administrator will determine on a case-by-case basis whether reassignment, recusal, or other remedial action is warranted. Failure to disclose a covered relationship is grounds for disciplinary action up to and including termination. City Council Members. No City Council member may apply for any position within the City. 8.5 ETHICS City employees are governed by, and must conform conduct to the Wisconsin Statutes, Subchapter III, Code of Ethics for Public Officials and Employees, 19.59, Code of Ethics for Local Government Officials, Employees, and Candidates. Accordingly, City employees are prohibited from using his or her position with the City to obtain financial gain or anything of substantial value for his or her private benefit, or the benefit of his or her family or organization with which he or she is as sociated. A City employe e is prohibited from soliciting or accepting anything of value if it could reasonably be expected to influence the employee’s actions or inactions. For this purpose, anything of value includes money or property, favors, service, advance, forbearance, loan or promise of future employment. City employees are prohibited from taking any action, or participating in any decision, which would substantially affect the employee, a family member, or organization with which the employee is associated or has a substant ial financial interest, or from using his or her position with the City to provide a substantial benefit to such entities. It shall be unlawful for any City employee to receive or offer to receive, either directly or indirectly, any gifts, gratuity, or anything else of value whatsoever which he/she is not authorized to receive from any person if such person: has or is seeking to obtain contractual or other business or financial relationships with the City; conducts operations or activities which are regulated by the City; or has interests which may be substantially affected by governmental activities of the City. The receipt of or offer to receive any gifts, gratuities or anything of value from a person as stated above, is contrary to the public policy of the City irrespective of whether any actions of the employees are affected. For these reasons, City employees are prohibited from accepting gifts and gratuities from entities or persons with which the City does business, except that minor gifts of a business nature that may be unavoidable, such as calendars and pens, where the cost does not exceed $20.00, may be accepted but should not be encouraged. Any gift of any greater value must be declined, or if received, must be returned or donated by the recipient to a charitable organization. Wisconsin State Statutes 19.59 is hereby incorporated by reference. No elected official, appointed official or employee of the City, or member of his/her immediate family shall acquire any interest, direct or indirect, in any City project or in any property included or planned to be included in any project, nor shall he/sh e have any interest, direct or indirect, in any contract or proposed contract for 22 services or materials without first disclosing it in writing to the City. Failure to disclose such interest shall constitute misconduct in office. Wisconsin State Statue 946.13 shall supersede this subsection as appropriate. 8.6 WORKPLACE AND DATING RELATIONSHIPS The City of Amery holds its employees to the highest ethical and professional standards. As such, we have created a fraternization policy that outlines our guidelines regarding employees forming personal relationships with each other. Our goal is to protect the well-being of our employees and retain the professional working environment. Employees of City of Amery are encouraged to develop and maintain professional relationships in the workplace, so long as these relationships do not interfere with the effective functioning of the workplace and goals of our company. This policy does not pr event the development of friendships or even romantic relationships between coworkers, but it does establish boundaries as to how relationships are conducted during working hours and within the working environment. Before developing romantic relationships, consider the potential for: • Workplace gossip;  Conflicts of interest; • Sexual harassment allegations;  Favoritism; • Repercussions of a break-up;  Work distraction. Employees who engage in consensual romantic relationships must conduct themselves in an appropriate professional manner while on company property. They should not engage in any inappropriate behaviors that may cause their coworkers to feel embarrassed, awkward or uncomfortable. This includes, but is not limited to, intimate contact like: • Kissing;  Prolonged hugging; • Hand holding;  Massaging; • Personal texting, emails and calls. Romantic relationships between managers and their employees are not permitted. This situation is unhealthy for workplace morale and creates a conflict of interest, plus the chance for coercion and/or preferential treatment. Any supervisor, manager or direc tor within the company who engages in a romantic relationship with a member of his or her team must report it to the human resources department immediately. Once reported, the company will analyze the situation to determine a resolution. Failure to comply with this fraternization policy may result in termination, departmental transfers or voluntary resignation, employees may report policy violations anonymously. You will not be penalized for reporting inappropriate behavior. 8.7 OUTSIDE EMPLOYMENT Outside employment is permitted if such employment does not conflict with the duties and responsibilities of the employee's job with the City, and if the employee is on leave of absence, pursuant to Chapter 8 of these Policies, the City anticipates the employee will return to work for the City. 23 Outside employment is defined as any employment performed by employees in addition to their job with the City. All City employees holding outside employment shall notify their immediate supervisor. Outside employment will be allowed by the supervisor only if: such employment does not interfere with the efficient performance of the employee's duties; such employment does not involve a conflict of interest or conflict with the employee's duties; such employment does not involve the performance of duties which the employee should perform as part of his/her employment with the City; such employment does not occur during the employee's regular or assigned working hours, unless the employee, is on approved leave. No equipment or supplies belonging to the City may be used by employees for supplemental employment. If the City determines that outside employment adversely affects the employee’s work at the City or the outside employment creates a conflict of interest with the employee’s work for the City, the employee will be asked to decide as to what position he or she would like to retain. Failure to report or comply with the City’s requests with respect to outside employment may lead to corrective action up to and including termination of employment. 8.8 CONFIDENTIALITY No City employee shall use or disclose privileged or confidential information specifically exempted from disclosure by state or federal law, gained in the course of work or by reason of the employee’s official position or activities, unless authorized by l aw. No confidential information concerning any citizen may be released to an unauthorized person or agency without the signed consent of the citizen. A violation of this policy can subject an employee to discipline, including discharge. All Closed Session Meetings and any information obtained therein shall be kept strictly confidential. Failure to keep such conversations confidential may result in immediate employee termination. If a member of the council discloses confidential information obtained during a closed session meeting, it is not a violation of the open meetings law. However, such behavior shall have consequences. Possible penalties include a fine or public censure. Suc h behavior is clearly prohibited and other potential consequences for violating these local restrictions are criminal prosecution under Wis. Stat. § 946.12 for misconduct in public office or removal from office under Chapter 17 of the Wisconsin Statutes for official misconduct (see Wis. Stat. §§ 17.001, 17.12 and 17.13). Use of Confidential Information . An employee may not use any confidential information gained through the course of or by reason of their official position or activities for any purpose other than the discharge of official duties. Employees who violate this section may be subject to corrective action up to and including termination from employment with the City. 8.9 PRIVACY Employees do not have a reasonable expectation of privacy in storage devices provided by the City or located on City property, including, but not limited to offices, desks, toolboxes, vehicles, and closets. 24 8.10 HARASSMENT The City of Amery is committed to providing a work environment that is free of discrimination and unlawful harassment. The City prohibits discrimination and harassment on the basis of race, color, creed, religion, national origin, sex, marital status, status with regard to public assistance, membership or activity in a local human rights commission, disability, sexual orientation, age or any other protected characteristic. Any employee who engages in harassment; who permits employees under his/her supervision to engage in such harassment; or who retaliates or permits retaliation against an employee who reports such harassment is guilty of misconduct and shall be subject to remedial action wh ich may include discipline or termination of employment. Definition of Harassment. Harassment is offensive verbal or physical conduct regarding or because of another person’s protected characteristic if that conduct has the purpose or effect of creating an intimidating, hostile or offensive working environment or unreasonably interfere s with an individual's work performance or opportunities or otherwise affects the terms and conditions of employment. Definition of Sexual Harassment. Sexual harassment is defined as unwelcome sexual advances, requests for sexual favors, sexually motivated physical contact and other verbal or physical conduct of sexual nature when: • Submission to the conduct is made either explicitly or implicitly a term or condition of an individual’s employment; or • Submission to or rejection of such conduct by an individual is used as the basis for employment decisions affecting that individual; or • The conduct has the purpose or effect of unreasonably interfering with an individual’s work performance; or • The conduct has the purpose or effect of creating an intimidating, hostile or offensive working environment. Examples of Harassment include, but are not limited to: • Unwanted sexual advances. • Offering employment benefits in exchange for sexual favors. • Making or threatening reprisals after a negative response to sexual advances. • Leering or making sexual gestures. • Displaying or circulating sexually suggestive objects, pictures, cartoons, e-mails or posters. • Displaying or circulating offensive objects, pictures, cartoons, e-mails or posters based on a legally protected characteristic such as race, religion or sexual orientation. • Making or using derogatory comments, epithets, slurs, or jokes. • Graphic verbal commentaries about an individual's body, sexually degrading words used to describe an individual, or suggestive or obscene letters, notes, or invitations. • Unwelcome physical conduct includes touching, assaulting, or impeding or blocking movements. 25 Enforcement/Reporting Procedures. If you experience or witness sexual or other unlawful harassment in the workplace, whether by employees or non-employees, report it immediately. Employees should report harassment to their supervisor. If your supervisor is unavailable, or you believe it would be inappropriate or uncomfortable to contact that person, you should immediately contact the next level supervisor or City Administrator. All allegations of harassment will be quickly and discreetly investigated. Prompt and appropriate remedial action may be taken at the time the complaint is received, during the investigative process, and/or at the conclusion of the investigation. To the extent possible, your confidentiality and that of any witnesses and the alleged harasser will be protected as practical without impeding the investigation process. Any supervisor who becomes aware of possible sexual or other unlawful harassment, discrimination, or retaliation must immediately advise Human Resources and the City Administrator so that it can be investigated in a timely and confidential manner. Upon completion of the investigation, if necessary, corrective measures will be taken. Anyone, regardless of position or title, found through investigation to have engaged in conduct in violation of City policies and expectations of conduct – including expectations within this policy – will be subject to discipline, up to and including termination of employment. The City prohibits any form of retaliation for reporting in good faith the incidents of harassment in violation of this policy, pursuing any such claim, or cooperation in the investigation of such reports. Any employee who knowingly makes a false report or is untruthful will be subject to disciplinary action up to and including termination of employment. The City will make follow-up inquiries with employees to ensure any remedial action is effective and that no retaliatory conduct has occurred. 8.11 ZERO TOLERANCE FOR BULLYING AND HARASSMENT The City is committed to providing a positive working environment free from intimidation, ridicule and harassment. The City will not in any instance tolerate bullying or harassing behavior, threats, intimidation or violence of any kind. Employees found in violation of this policy will be disciplined, up to and including immediate termination. The City defines bullying as repeated inappropriate behavior, either direct or indirect, whether verbal, physical or otherwise, conducted by one or more persons against another or others, at the place of work and/or in the course of employment. Examples of prohibited bullying include, but are not limited to: • Verbal bullying: Slandering, ridiculing or maligning a person or his or her family; persistent name calling that is hurtful, insulting or humiliating; using a person as butt of jokes; abusive and offensive remarks. • Physical bullying: Pushing, shoving, kicking, poking, tripping, assault or threat of physical assault, damage to a person’s work area or property • Gesture bullying: Nonverbal threatening gestures; glances that can convey threatening messages. • Exclusion: Socially or physically excluding or disregarding a person in work-related activities. If you are a victim or witness of bullying, report it immediately to your supervisor, or to the City Administrator. Communications regarding bullying and any resulting investigations will be kept as confidential as possible under the circumstances. Retaliation against those who report instances of bullying is prohibited. 26 8.12 FRAUD PREVENTION AND WHISTLEBLOWER POLICY The City of Amery maintains a zero-tolerance position with respect to fraud, theft, waste, and dishonest conduct involving City resources. The City’s Fraud Prevention and Whistleblower Policy (adopted April 2026) is hereby incorporated into this Manual by reference and applies to all employees, officers, volunteers, vendors, and contractors. All employees are expected to: • Act with integrity in all dealings involving City Funds, property, and data; • Report suspected fraud, theft, waste, or abuse promptly to the City Administrator, City Attorney, or City Council as described in the Fraud Prevention & Whistleblower Policy; • Cooperate fully with any investigation conducted under that policy. The City strictly prohibits retaliation against any person who in good faith reports suspected misconduct or participates in any investigation. Employees who believe they have experienced retaliation should report it immediately to the City Administrator or City Attorney. Additional legal protections are provided under Wis. Stat. §895.65. A complete copy of the Fraud Prevention & Whistleblower Policy is available from City Hall and the City Administrator’s office. Appendix B: Fraud Prevention and Whistleblower Policy 8.13 RETALIATION The City will not tolerate retaliation against any employee who complains of or reports sexual or other unlawful harassment, discrimination, fraud, waste, abuse, retaliation or who provides information in connection with any such complaint. If an employee believes they have been retaliated against for bringing a complaint or providing information related to a complaint, the City expects the employee to use the reporting procedure described above. 8.14 PROFESSIONAL APPEARANCE This policy has been developed to ensure that all employees understand the importance of appropriate grooming and hygiene in the workplace or when otherwise representing the City of Amery. The standards of grooming and hygiene outlined below are set forth for the minimum requirements to which all employees, contract workers, and temporary staff are required to adhere. The City of Amery recognizes that the presentation of its employees in the workplace contributes to a professional environment. Employees are expected to be well-groomed and professional in appearance when coming to work or engaged in work-related tasks with customers, clients, and colleagues. Every employee is expected to practice daily hygiene and good grooming habits as set forth in further detail below. • Recognizing that employees and visitors to the workplace may have sensitivities or allergies to fragrant products, including but not limited to perfumes, colognes, fragrant body lotions or hair 27 products, fragrance should be used in moderation. • Body and mouth odors should be addressed by being freshly showered, dental hygiene and the use of deodorants. • Jewelry and other accessories should not interfere with an employee’s or co-worker’s ability to perform their job duties and should not pose a health or safety hazard. Questions regarding compliance with this subsection shall be immediately identified by the supervisor and reviewed by the Administrator or designee who shall make the final determination. 8.15 ALCOHOL, TOBACCO/SMOKE AND DRUG FREE WORK PLACE The City wishes to provide a drug-free, healthful, and safe workplace. To promote this goal, employees are required to report to work in appropriate mental and physical condition to perform their jobs in a satisfactory manner. While on City premises and while conducting business-related activities off City premises, no employee may use, possess, distribute, sell, or be under the influence of alcohol or illegal drugs. The legal use of prescribed drugs is permitted on the job only if it does not impair an employee’s ability to perform their job duties effectively and in a safe manner that does not endanger the employee or other individuals in the workplace. While using a City vehicle, either on or off duty, the use of alcohol or illegal drugs is prohibited. If the City has any reason to suspect that an employee is violating this policy, the employee may be asked to immediately submit to a search of his or her vehicle, desk, brief case, purse, wallet, packages, personal possessions, or other items on the premises which he or she has access to, or where circumstances require, to a search of his or her person by supervisor or manager of the same sex. Violations of this policy may lead to disciplinary action, up to and including immediate termination of employment, and/or required participation in a substance abuse rehabilitation or treatment program. Such violations may also have legal consequences. The use of any tobacco and/or smoke-free product including but not limited to e-cigarettes, vaping devices, and other electronic nicotine or cannabis delivery system is not permitted at any time in any City building, facility, or equipment. When random or mandatory drug testing is required by law, such testing shall be conducted in accordance with imposed requirements. Any such testing shall be conducted by trained medical personnel at the City’s expense with the results of such test, or tests, to be disclosed to and used by the City. 8.16 HIPAA COMPLIANCE The City of Amery shall take all necessary measures to ensure that protected health information (PHI), both of its citizens and employees, remain confidential as mandated by HIPAA. 28 8.17 PERSONAL CALLS / VISITORS IN THE WORKPLACE We work in our various capacities to serve the public. It is important that the public be able to reach us in a timely manner. We know that there are times that we must make or answer a personal call. Personal calls should be limited to those that are necessary. At those times, the usage should be brief, or in instances where it can be accommodated, during one’s break. Excessive usage is not permissible and will not be tolerated. Visitors shall be discouraged from calling upon an employee during work hours. Supervisors will take whatever steps are necessary to correct a violation of this section. 8.18 ARTIFICIAL INTELLIGENCE (AI) TOOLS Employees may use AI-powered tools on City systems only for legitimate City business purposes and only when doing so does not violate applicable law, City policy, or confidentiality obligations. Employees must not input personally identifiable information (PII), protected health information, non-public financial data, attorney-client privileged communications, or other confidential City information into any public or third-party AI platform. Employees remain responsible for verifying the accuracy of any AI-generated content before it is used in an official City document, public communication, or legal filing. Use of AI tools to deceive, misrepresent, or circumvent City policies is prohibited. The City Administrator may issue supplemental AI use guidelines as technology evolves. 8.19 CITY EMAIL ACCOUNTS All City employees are required to use their City-issued email accounts to conduct City business. Employees are prohibited from using their personal email accounts to conduct City business. When corresponding about City business via email, all City personnel must include the City’s standardized email stationery and signature within the emailed message. If an employee receives a city email at a private email address, the employee should immediately forward the email to his or her city email address for storage. 8.20 INFORMATION AND COMMUNICATION SYSTEMS This policy is intended to govern the use of City of Amery information and communication systems. The City encourages its employees to use information and communication technology to its fullest potential in order to provide a service of the highest quality for its customers. The guidelines and prohibitions established in this policy are meant to protect the City of Amery information and communication systems from damage caused by unauthorized users, access by third parties, and improper use of the system. Information Systems All owned computer equipment, software and data entered, maintained or transmitted on this system. Communication Systems • Telephone, voice mail, copy machines and fax devices; • Electronic mail (email) systems; • Voice and video recorders and players; • Radio and paging systems; • Bulletin boards, in-boxes and other places where documents, paper mail and messages are posted and stored. 29 Any use of the City of Amery information or communication systems by an employee constitutes a waiver of any right of privacy concerning such use, including any personal communication using these systems. Management may reserve the right and may exercise the right to review, audit, intercept and disclose all communications on these systems at any time without prior notice to the employees. Prohibited Activities Employees are responsible for preserving the integrity of the information and communication systems and are directed not to interfere or disrupt such systems. Interference or disruption includes but is not limited to the following: • The use of such systems to gain unauthorized access to remote systems. • The use of such systems to copy unauthorized system files or copyrighted material such as third-party software. • Potential attempts to "crash" systems or programs. • Attempting to secure unauthorized higher-level privileges. • Willful or negligent introduction of computer viruses or destructive programs that could damage or adversely affect these systems. All digital media and workstations will be presumed to have viruses, etc. • Sharing password or password information with a person not authorized. • Deleting, examining, or modifying files or work product belonging to other users without authorization or as part of standard operating procedure. • Using any systems for personal gain, solicitation, to harass or threaten others, or to send junk mail or "for profit" messages. It is against the City of Amery Policy for any employee to engage in the following conduct on the information or communication systems: • To use the network for unlawful activities. • To use abusive or obscene language in any messages including any internal or external e-mail messages and Internet communication. • To engage in behavior on the network that is a violation of any City of Amery Personnel Policy, including but not limited to harassment. • To engage in conduct that could cause unnecessary congestion or disruption of the system. • To threaten or intimidate a person. • To send images that contain nudity or to send images or words of a lewd or sexually suggestive nature, even if the recipient has consented to or requested such material. • To send jokes or comments that tend to disparage a person or group because of race, color, ethnic ancestry, national origin, religion, gender, sexual orientation, marital or parental status, age, verbal accent, source of income, physical appearance or agility, mental or physical disability or occupation. • To disseminate classified, confidential, sensitive, proprietary or private information to unauthorized persons or organizations. 30 General System Guidelines The City of Amery establishes the following information and communication system guidelines. Software: Only authorized software will be installed, downloaded or used on these systems. Data: All data on these systems is the property of the City of Amery. Release of this data to third parties should be consistent with applicable laws, ordinances and policies of the City. Security: Each employee of the City of Amery is responsible for maintaining the security of the information and communication systems. If an employee suspects or becomes aware of a data breach, ransomware incident, unauthorized access to City systems, or loss of a device containing City data, the employee must notify the City Administrator and IT support immediately, and no later than within one (1) business hour of discovery. The City Administrator will coordinate with legal counsel and, as required, the Wisconsin Department of Administration and affected individuals consistent with Wis. Stat. §134.98 (data breach notification obligations). E-mail messages are public records and are subject to the open records law. 8.21 CELLULAR TELEPHONE POLICY City Provided Cell Phones: These are to be used for City business. Staff may use City cell phones for incidental personal use, but said personal use shall not substitute for an employee’s personal cell phone. Employees shall have no expectation of privacy related to the use of the City provided cell phones or any features with said use (e.g. text messaging, email, etc.) Use of Cell Phone While Driving: For the safety of our staff and the public, use of either City or personal cell phones while operating a motor vehicle on City business is discouraged. Cell phones should be turned off or not answered while driving. If a call needs to be answered, staff should stop their vehicle in a safe location and park while using the cell phone. General exceptions will be allowed where staff is equipped with legal headsets or hands-free answering equipment. 8.22 SOCIAL MEDIA POLICY Networking/Websites: Internet media communication tools facilitate interactive information sharing, interoperability, and collaboration. Commonly referred to as “social media” web sites, such as Facebook©, X©, YouTube©, Tumblr, and LinkedIn®, have large user bases and are, thus, increasingly useful outreach and communication tools for local governments. However, City of Amery social networks and personal social networks of employees and affiliates must be kept separate at all times. 31 DEFINITIONS Blog – A blog (short for web-log) is a personal outline journal, irrespective of length, that is frequently updated and intended for general public consumption. Blogs generally represent the personality and opinion of the author or reflect the purpose and opinion of the website that hosts the blogs. Blogs may also contain links to other web sites the author favors that support or reject a point being made on a post. Chat Room – A way of communicating by sending text messages to people in the same chat room in real-time. The term can mean any technology ranging from real-time online chat over instant messaging and online forums to fully immersive graphical social environments. Covered Personnel - “Covered Personnel” shall include any City officer or employee (but shall specifically exclude any elected official), whether appointed, paid or unpaid, full or part time, any member of any City Board, Committee, Commission or Authority, any approved volunteer, and any employee of the Library, Water Utility and Storm Water Utility. City Networking/Websites - “City Networking/Website” shall include any blog, chat room, forum, social networking site and/or website, under the direction and control of the City of Amery, including all City departments, any City Board, Committee or Commission. Forum – An online discussion group where users can post comments and thoughts, either anonymously or with personal identity. Personal Networking/Websites – any blog, chat room, forum, social networking site and/or website created or configured by an individual for individual, social, or entertainment purposes. Social Networking Site – A website or service that enables users to create public profiles within that website and form relationships with other users of the same website. Social networking sites can be used to describe community-based websites, online discussions forums, chat rooms and other social spaces online. URL – Abbreviation of Uniform Resource Locator, the global address of documents and other resources on the World Wide Web. For example, http://www.google.com is the URL for Google.com. It is the address where the website Google can be found. Website – Any computerized document, file, or menu accessible on the Internet and/or World Wide Web. ACCEPTABLE USE All City Networking/Websites shall be operated in conformance with, and be consistent with applicable state, federal, and local laws, regulations, and policies including all information technology security policies. This includes any applicable records retention time periods. PROFESSIONAL USE All City-related communication through internet media outlets should remain professional in nature and should always be conducted in accordance with the organization's communications policies, practices, and expectations. Covered Personnel must not use internet networking sites for political purposes, to conduct 32 private commercial transactions, or to engage in private business activities. Covered Personnel should be mindful that inappropriate usage of City Networking/Websites can be grounds for disciplinary action up to and including termination. All employees who work for the City (including full-time, part-time, contract, temporary, hourly, provisional, and seasonal employees), and all officials, consultants, contractors, and volunteers shall include the expressed views disclaimer “These views are mine alone and are not necessarily shared by the City of Amery” for any City information posted to an employee’s personal account. APPROVAL PROCESS City Networking/Websites should make clear that they are representative of the City and that the site follows the City's Internet Media Policy. Wherever possible, City internet media sites should link back to the official City website for forms, documents, online services and other information necessary to conduct business with the City. Covered Personnel, which wishes to install a City Networking/Website shall submit a request, in writing, to the Department Head and/or Division Head responsible for that specific department, group and/or organization. Each request shall contain information about which specific internet media site(s) will be used, the intended audience, and general goals of establishing the site. The application will identify the staff or volunteer(s) who will be responsible for creating and overseeing the social media site, and acknowledgment of the City's Social Media policy. All City Networking/Websites shall display a contact individual responsible for maintaining and/or administering the site as well as a method to contact this individual. (Note: City Networking/Websites set up for the purpose of assisting Law Enforcement for criminal investigation work is exempt from this requirement.) Each site administrator shall be responsible for monitoring the City Networking/Website for conforming to the City's Social Media Policy. The Department Head and/or Division Head will play an active role in the implementation and regulation of all City Networking/Websites under their area of responsibility as well as having the ultimate responsibility for adhering to all terms and conditions of the City's Social Media Policy. If the request is approved, the site administrator must submit the IP address of the City. BRANDING City Networking/Websites shall be branded, as practical, to communicate a clear association with the City. Clear association includes, but is not limited to, the display of the City Web logo, department/agency brands, City contact information and a hyperlink, as practical, to the City's official Website, www.amerywi.gov. CONTENT OF POSTS AND COMMENTS Covered Personnel using City Networking/Websites to communicate on behalf of the City should be mindful that any statements made are on behalf of the City; therefore, Covered Personnel should use discretion before posting or commenting. Once these comments or posts are made, they can be seen by anyone and may not be able to be taken back. Consequently, communication should include no form of profanity, obscenity, sexual content, discrimination, statements that may compromise public safety, or registered trademark violations. Likewise, confidential or non-public information should not be shared. Covered 33 Personnel should always consider whether it is appropriate to post an opinion, commit oneself or the City to a course of action, or discuss areas outside of one's expertise. If there is any question or hesitation regarding the content of a potential comment or post, it is better not to post. The policy of the City is to NOT comment on general social media chats. City employees should not debate any matter using social media. There should be great care given to screening any social media communication made on behalf of the City as improper posting and use of social medial tools can result in disciplinary action. City departments, groups and/or organizations, who have received authorization to host a City Networking/Website, are responsible for managing and maintaining its content. Departments should monitor their sites for comments requesting responses from the City and for comments in violation of this policy. The City reserves the right to restrict or remove any content that is deemed to be in violation of this Social Media policy or any applicable law or regulation. Like e-mail, communication via City Networking/Websites is a public record. RECORDS MANAGEMENT AND PRESERVATION All City Networking/Websites shall adhere to applicable state, federal and local laws, regulations and policies, including all Records Management policies of the City, as well as other applicable City policies. Freedom of Information Act and the Wisconsin Public Records Law apply to social media content and therefore, must be able to be managed, stored and retrieved to comply with these laws. City Site Administrators must assume responsibility for public records and comply with the record management policies of the City. BREACH OF POLICY Failure to comply with this Policy may result in disciplinary action. This disciplinary action may involve a verbal or written warning or depending on the seriousness of the act, could result in termination of employment. 34 Chapter 9 - WORKING HOURS, ATTENDANCE REGULATIONS 9.1 Hours of Operation / Work Schedule ................................ ........33 9.2 Overtime ................................ ................................ ................33 9.3 Employee Remote Work Policy and Agreement ........................ 35 9.4 Administrative Leave ................................ ............................... 37 9.5 Recording of Time ................................ ................................ ....37 9.6 Time-Off Request ................................ ................................ .....37 9.7 Inclement Weather ................................ ................................ ..37 It is the expectation of the City of Amery that employees will be punctual and in regular attendance. Poor attendance and excessive tardiness are disruptive to the work environment. Either may lead to disciplinary action, up to and including termination of employment. 9.1 HOURS OF OPERATION / WORK SCHEDULES The standard basis of full-time employment is forty (40) hours each consecutive seven (7) day calendar period, unless changed through a collective bargaining agreement. The 7-day work period begins each Saturday at 12:01 a.m. and ends each following Friday at 12:00 a.m. Department Heads may define work schedules and shifts to meet the department’s operational needs. Each 8- hour workday shall include one (1) thirty (30) minute unpaid lunch period, unless otherwise authorized by the Administrator or designee in writing. Part -time personnel will work an established schedule which will be provided in writing. Working hours for all union or represented personnel will be subject to the provisions of the current contract between the City of Amery and the bargaining unit. Full time employees are permitted, as long as workload allows, two (2) rest periods of twenty (20) minutes for each eight (8) hours worked. Part -time employees are permitted one (1) twenty (20) minute rest period for each four (4) hours worked. Rest periods not taken during the eight (8) hour work period will be forfeited. Employees are completely relieved of their employment duties during lunch and rest periods and should not voluntarily perform employment duties during these periods. 9.2 OVERTIME Fair Labor Standards Act (FLSA). Non-Exempt employees of the City may be required to work longer than their regular weekly work schedule. The standards for overtime payment available under FLSA may be designated by the department and by function within the department, as provided under FLSA regulations. Section 3(s)(1)(c) of the FLSA covers all public agency employees of a State, a political subdivision of a State, or an interstate government agency. If a non -exempt employee covered by the Fair Labor Standa rds Act, and amendments thereto, works more than forty (40) hours in a work week, he/she is entitled to payment at one and one -half 35 (1½) times the regular rate of pay for all hours worked in excess of forty (40) hours in one week. Overtime payments must be made not later than the pay period immediately following the pay period in which the overtime work was performed. Fair Labor Standards Act (FLSA) . Exempt City employees shall not be entitled to overtime pay or to accrue compensatory time off for any hours worked in excess of forty (40) hours per week. However, the Administrator or designee shall have the authority to allow discretionary time off t o such said exempt employees subject to Subsection 7.3. FLSA Classification Overtime Exceptions. Law Enforcement personnel are covered under specific exceptions to the general 40 hour/week FLSA standard. Section 7(k) of the FLSA provides that employees engaged in law enforcement be paid overtime on a “work period” basis. Hours Worked for Purposes of Calculating Overtime. Department heads may designate holidays, personal time off, and hours paid as jury duty or bereavement leave as hours worked for purposes of calculating overtime pay. Department heads may also designate weekends as eligible for pay at time and one -half (1½) the regular rate of pay. For departments that are required to staff 24/7, weekends may be designated as the employee’s days off in-between regularly scheduled shifts for purposes of applying the weekend time and one-half (1½) standard. Memo of Understanding Regarding Public Works Overtime Pay dated 06/07/2017 Effective immediately, non-exempt Public Works employees shall receive overtime compensation in the following manner: 1) Per the Employee Manual, overtime shall only be paid on hours exceeding forty (40) hours worked in a workweek. 2) On hours exceeding forty (40) worked hours, overtime shall be paid at a rate of one and one- half (1½) times the regular rate of pay. 3) Full-time non-exempt employees may request compensatory time off in lieu of overtime pay at a rate of one and one-half (1½) times the number of eligible overtime hours worked. 4) Non-exempt employees who are called into work during times that they are not regularly scheduled to work shall be paid at a rate of one and one-half (1½) times the regular rate of pay for the minimum of two hours. a. Employees shall only be called-in to work by the Director of Public Works or designee. b. In the event that employees are called-in to work by the Director of Public Works or designee for the purpose of snow and ice removal, all hours worked fulfilling such duties shall apply toward the employees’ regularly scheduled forty (40) hours workweek. 5) Non-exempt employees scheduled to work weekend maintenance shall be paid at a rate of one and one-half (1½) times the regular rate of pay. 6) Non-exempt employees scheduled to work maintenance on City recognized holidays shall be paid at a rate of one and one-half (1½) times the regular rate of pay. 36 All hours worked shall be clearly recorded, signed by the employee and Director of Public Works or designee, and approved by the City Administrator or designee . No payments shall be made for work that has not been properly recorded. 9.3 EMPLOYEE REMOTE WORK POLICY AND AGREEMENT This policy outlines guidelines for employees who work from a location other than City offices. We want to ensure that both employees and the City of Amery will benefit from these arrangements. All remote work must receive prior approval from your supervisor. Not all positions are appropriate or feasible for remote work. Employees may work remotely on a permanent or temporary basis depending on business needs. Remote work employees must indicate their primary working address in this remote working agreement. In case of transfer or relocation, employees remote work capability will be assessed on a case -by-case basis. Remote work does not change the terms and conditions of your employment with the City of Amery. Remote Working that Works To ensure that employee performance will not suffer in remote work arrangements, remote employees must: • choose a quiet and distraction-free working space; • have an internet connection that is adequate for their job; • dedicate their full attention to their job duties during work hours; • adhere to all meal and rest break and attendance schedules agreed upon with their supervisor and in compliance with state law; • ensure their schedules overlap with those of their team members for as long as is necessary to complete their job duties effectively. Employees and Supervisors should determine long-term and short-term goals. They should frequently meet in- person to discuss progress and results. Compliance with Policies Our remote employees must follow all Company policies like their office-based colleagues. Examples of policies that all employees should abide by include, but are not limited to, the following: • Attendance  Social Media • Confidentiality  Data Protection • Employee Code of Conduct  Safety • Dress Code when meeting In-Person  Anti-Discrimination / Anti-Harassment / or by Video with Customers, Partners Equal Opportunity or other City Employees Safety Injuries sustained by the employee in conjunction with his or her regular work duties must be reported immediately to the City and may be covered by the City’s workers’ compensation policy. The employee is solely liable for any injuries sustained by family members or third parties. 37 Time Worked Your assigned work schedule is a.m./p.m. to a.m./p.m. You will work remotely during your assigned hours:  Monday  Tuesday  Wednesday  Thursday  Friday Non-exempt employees must follow all applicable policies including, but not limited to, meal and rest breaks, requesting prior approval for overtime, and timekeeping. Off-the-clock work is prohibited under our policy. The remote time worked will be documented on the employee’s timecard. Equipment and Expenses The City of Amery will not be responsible for costs associated with the setup of the employee’s home office setting such as remodeling, furniture or lighting, or repairs or modifications to the home office space. We will provide our remote employees with equipment that is essential to their job duties, such as a laptop (when applicable). We will install VPN and City -required software when employees receive their equipment. The City of Amery will supply the employee with appropriate office supplies (pens, paper, portable USB drives, etc.) as deemed necessary. Equipment that the City provides is City property. The City retains control over the property and reserves the right to monitor City property even when used at your remote location. Employees must keep it safe and avoid any misuse. Equipment supplied by th e City is to be used for business purposes only. The remote worker will sign an inventory of all Company property received and agree to take appropriate action to protect the items from damage or theft. Employees must take proper measures to secure City information, assets and systems. Specifically, employees must: • Keep their equipment password(s) protected; • Store equipment in a safe and clean space when not in use; • Follow all data encryption, protection standards and settings; • Refrain from visiting untrustworthy or suspicious sites; • Only download authorized software with prior approval; • Keep confidential information in locked file cabinets and desks; • Be accessible by phone during all work time; • Respond to emails in a timely fashion. Upon termination of this remote work agreement or employment, all City property will be returned to the City, unless other arrangements have been made. 38 9.4 ADMINISTRATIVE LEAVE As exempt employees it is expected that these positions be available at the will of the City Council and management as the workload dictates. It shall be the general policy of the City that employees in these positions will work an average of a minimum of 40 hours per week during the course of the year. Employees in these positions are also expected to frequently work additional hours beyond the normal 40 -hour work week as the workload dictates. As such, it is recognized that at times employees in these pos itions may work less than 40 hours during some weeks, excluding the use of PTO or bereavement leave. These hours shall be considered administrative leave. Administrative leave may only be used with the prior approval of the supervisor. Administrative leave should not be approved or used during periods where an employee’s absence will impact service delivery, organizational management, or the city's ability to meet established deadlines or organizational goals. Use of administrative leave on an hour -for-hour basis for time worked in excess of the normal 40 -hour work week shall not be permitted under this policy. 9.5 RECORDING OF TIME Each employee is required to complete a bi-weekly time sheet in accordance with approved format and record the hours worked, PTO, floating holidays, FMLA, and other leave. Time must be entered to the nearest one - quarter (¼) hour. Each time sheet shall be s igned by employee, submitted to employee’s direct supervisor for signature, submitted to the City Administrator for signature and forwarded to the Human Resources Clerk no later than Noon the Monday prior to the pay date. Employees whose time sheets are in complete or are not received by payroll deadline will not receive pay for that period until the next pay period. It is the supervisor’s responsibility to fill out and sign the time sheet in the case of an employee on PTO leave for an extended period of time. 9.6 TIME-OFF REQUEST Employees who request time off must do so by using the blue time off request form. Request for time off shall be done 3-days prior to the day being requested off. Employees will complete and sign the form and return it to the Department Head or designee fo r approval. Once approved by the Department Head the form shall be returned to the Human Resources Clerk in the appropriate time. Forms not signed by the Department Head will result in time being taken off as an unexcused absence from work resulting in unpaid leave. Forms are available from your supervisor or the Human Resources Clerk at City Hall. 9.7 INCLEMENT WEATHER OR OTHER EMERGENCY The City of Amery recognizes the fact that inclement weather and other emergencies can affect City offices’ ability to open for business. It is the policy of the City of Amery to remain open during most periods of inclement weather; however, where extraordinary circumstances warrant, due to weather or other unforeseen business interruption, the City reserves the right to close non-emergency City facilities, such as the Library, City Hall and the Police Department Administrative office. Should this occur, employees are encouraged to contact their department supervisor between 7:00 a.m. and 7:30 a.m. to determine if closure is required. The City of Amery will make a decision by 7:30 a.m. during periods of such inclement weather. The City will also attempt to post the closure on the homepage of the website or Facebook page. 39 Facility Closed. If the facility is announced to be closed on a given day, all staff who were previously scheduled to work that day will receive regular pay for the day of closure. Facility Open. If the facility remains open on an adverse weather day, employees who report to work will receive their normal pay for the day, i.e., exempt staff will receive their regular salary, and hourly employees will be paid at their base rate plus any incentives for all hours worked. If an employee elects not to report to work on a facility open day, the employee can elect to 1) use any accrued paid time off for the missed day or 2) the employee will not be paid for the day. Regardless of whether the facility remains open or closed on an inclement day, it is each employee’s decision to determine if they can safely arrive at work under the conditions. If an employee elects not to work on a given day, the City of Amery requires the courtesy of a phone c all to your supervisor advising as to your status for the day, prior to the beginning of the workday. Emergency Employees Required to Work. Due to city needs, some employees still may need to work even if city operations are suspended. Those employees who are required to work will receive their regular rate of pay for work performed during the suspended or altered operations. Any overtime worked will be compensated in accordance to federal and state laws. Emergency Situations. The Oxford dictionary defines an emergency as a "serious, unexpected, and often dangerous situation". Such situations can be caused by weather, terrorist attacks, or other events and may require the unexpected closure of non -emergency offices. Of course, y ou only want to remain closed for the briefest time possible, but your primary goal is to keep everyone safe. Emergency situations can include: • Impending bad conditions such as a hurricane or wildfire • Over a foot of snow falls in a short period • Electricity is out • Heating or cooling is not available, • Flooding affects roads or other transportation • The governor declares an emergency asking people to stay home When the company is closed, exempt employees will receive their full salary for their normal hours worked for up to one workweek. Nonexempt employees will receive their hourly pay for their normally scheduled hours for up to one workweek. This policy means that if an employee's normal work is a 40 -hour workweek, the employee will receive their hourly pay for 40 hours. No overtime will be paid to any employee. For an unlikely emergency that extends beyond one workweek, at the end of the one workweek, employees will be expected to use paid time off (PTO) to cover additional days that any department may be closed to ensure that they continue to receive their pay. No overtime will be paid during this period. In return for this payment during the paid workweek, while any office is closed, employees are expected to work at home, if feasible. Exempt employees will likely have the opportunity to catch up on paperwork or work online, if power is available. They might even schedule remote meetings if other needed participants have access to a computer with power. 40 Employees who have jobs that usually require their physical presence at work can do such tasks as developing an up-to-date job description or improving their workflow. Also, thinking about how to do your job so that your work continuously improves is another. Reading books and attending webinars related to your work is also a fair exchange. Employees who have taken the day off will have the day subtracted from their allotted PTO as would have occurred if the company did not close. No pressure is extended from the City of Amery, at any time, that would encourage employees to take unsafe chances to attend work. Extending Employee Leave. When the company closure ends, all employees are expected to report to work whether the closure ends on day two or after that. Payment of salary or hourly wages ends on the day the company reopens if the employee does not show up for work or remote work, whatever is the employee's normal working arrangement. Certain jobs can be worked from home if chaos continues in the region, but for exempt employees, remote work must be arranged, on an individual basis, with the employee’s manager. Remote work is not available as an option for nonexempt employees. Employees who cannot return to work at the end of the company closure must arrange additional time off with their manager. If the employee has used up PTO, he or she will be required to apply for an extended unpaid leave of absence. Part-Day Closure. If an emergency event such as inclement weather or a power outage occurs, the administrative team may determine that certain departments will close midday. When the company closes midday, employees are encouraged to leave immediately so that the conditions do not further deteriorate and affect their ability to safely travel. Exempt employees who were, working at home with prior permission, or at the office on the day of the partial day closure, will be paid their normal salary. Nonexempt employees will be paid for their scheduled hours of work. No overtime will be paid. Employees who have taken the day off will have the day subtracted from their allotted PTO as would have occurred if the company did not close. When City Is Open, but Employee Can't Get to Work. Individual employee circumstances may affect an employee’s ability to come to work. The key to assessing the situation on a case-by-case basis is communication between the employee and his or her supervisor. The City of Amery recognizes that in a severe national or regional disaster, all methods of communication may be unavailable, but employees should persist, by any method possible, to reach their supervisor to discuss individual circumstances. All pay, leave, and attendance policies included here will apply, regardless of the circumstances of the absenteeism. 41 The Employee Needs Additional Time. The City recognizes that some employees may need additional time off to repair extensive home damage, and a variety of other emergencies. These will be assessed on a case-by-case basis and decisions will also be affected by the employee’s job requirements. The City is aware that in emergencies or inclement weather emergencies, employees may lose family members. They may lose their home and all regular activities such as school and daycare. In any circumstances, all pay, leave, and attendance policies included here will apply, regardless of the circumstances of the absence. The City bereavement policy will apply in the case of the death of a family member. Extended unpaid leaves of absence are available, depending on the need. Employees should communicate with his or her supervisor to make arrangements. 42 Chapter 10 - REIMBURSEMENT FOR JOB EXPENSES 10.1 Travel Expenses ................................ ................................ .......41 10.2 Use of Private Vehicle ................................ .............................. 41 10.3 Mileage Reimbursement ................................ .......................... 42 10.4 Driver Licensing ................................ ................................ .......43 10.5 Commercial Driver License Requirement ................................ ..43 10.6 Meal Allowances ................................ ................................ ......43 10.7 Lodging ................................ ................................ ....................44 10.8 Registration Fees ................................ ................................ .....44 10.9 Safety ................................ ................................ ......................44 10.10 Employee Business Attire ................................ ......................... 45 10.11 Other Expenses ................................ ................................ ........45 Important Information: Please see Section 10.11 for NON-REIMBURSIBLE EXPENSES. A completed Tax Exempt form must be presented to the hotel/motel prior to or at check-in. Appendix B: Please reference the City’s Fraud Prevention & Whistleblower Policy. 10.1 TRAVEL EXPENSES The City of Amery recognizes that occasional travel for employee development, participation in off -site meetings, conferences, individual job satisfaction, training programs and similar events are an important part of doing business. Approved transportation expenses for employees and appointed or elected personnel authorized to travel on City business shall be reimbursed according to the following guidelines. All travel requires approval in advance by the employee’s immediate supervisor. The standard method of travel shall be by City vehicle. In City vehicles, passengers will be restricted to City employees, authorized family members, City appointed or elected personnel or other persons on City business. If exceptions are necessary, the appropriate Department Supervisor must grant approval in writing prior to using the vehicle. All occupants of City vehicles shall use seat belts and obey all traffic regulations. Costs for violation of traffic and/or parking regulations are the responsibilit y of the individual and will not be reimbursed. Any accident, regardless of the extent of injury or damage, must be reported immediately to the Administrator's office. 10.2 USE OF PRIVATE VEHICLE If a City vehicle is not available and an employee is traveling by private vehicle (personally owned), total reimbursement supported by detailed mileage records shall be limited to the then current U.S. General Services Administration (GSA) mileage rate . If two or more persons travel in the same private vehicle, mileage reimbursement shall be limited to one person. All employees and appointed or elected personnel who drive, 43 while on City business, must have a valid driver license and personal vehicles must be properly insured and legally registered. 10.3 MILEAGE REIMBURSEMENT Employees will be reimbursed for the mileage incurred for the business use of their privately owned vehicles based upon the per mile rate established by the then current U.S. General Services Administration (GSA). Reimbursement is based on the principle th at the employee should be reimbursed for all official business mileage accumulated in a privately owned vehicle. Mileage reimbursement is determined from the point of origin to the point of destination and return. Points of origin/destination include the e mployee’s home, the office, or a temporary work location. Mileage between home and office is considered commute mileage and is therefore not reimbursable. A. Mileage will be reimbursed for the distance between the employee’s point of origin and the location of the business function being attended. EXAMPLE 1: An employee who leaves from the office, travels to the business function, and returns to the office is reimbursed for all mileage directly connected with the business trip. EXAMPLE 2: An employee leaves from home to attend an all-day meeting. After the meeting, the employee returns home without any deviations. The employee would be reimbursed for the entire length of the trip. B. Mileage will be reimbursed to cover transportation to and from a hotel or airport. EXAMPLE 1: An employee drives from home to the office and then to the airport for a business trip. On return, the employee drives from the airport directly home. The employee would receive mileage from the office to the airport on the way out, and mileage from the airport to home on the return. EXAMPLE 2: Assume the above employee stops at the office on the return leg of the trip and then continues home. The employee would be eligible for mileage reimbursement from the airport to the office only. From the office to home would be considered commute miles. C. If a significant personal deviation is taken between the point of origin and destination, then the personal mileage will not be reimbursed. EXAMPLE 1: On the way to a morning meeting, an employee runs some personal errands. Following the meeting, the employee drives to the office and then home at the end of the day. The employee will be reimbursed for the mileage to the meeting minus the personal deviation and mileage from the meeting to the office. The mileage from the office to home is not reimbursable because this would be considered commute miles. 44 D. If there is a deviation in the normal commute for a business reason that is deemed not significant, then the employee will only be eligible for mileage reimbursement for the deviation. EXAMPLE 1: An employee’s normal commute is 25 miles from home to the office. On the way to work, the employee runs an errand for the employer that causes the commute to be 27 miles. The business deviation from the normal commute would be considered insignificant and therefore the employee would only be reimbursed for the deviation (2 miles). 10.4 DRIVER LICENSING Every employee who drives any vehicle, City or personally owned, while on City business shall hold a valid driver license and use a seat belt. Every employee who is assigned, or who uses, City owned, or leased vehicles must immediately report any suspension, revocation, or restrictions of their driver license to their supervisor and Human Resources. The City will attempt to reasonably accommodate an employee who has lost their license or has received restrictions that impact their ability to do their job. The City will determine appropriate action on a case-by-case basis. 10.5 COMMERCIAL DRIVER LICENSE (CDL) REQUIREMENT The City will reimburse all regular full-time employees who are required to obtain a CDL for their current position (determined solely at the discretion of the City). The City will reimburse the full cost of a valid CDL license. We will cover the full renewal fee and card issuance fee (if applicable). All additional license fees not related to CDL are the employee’s responsibility. The City will not reimburse the cost for a medical card as this is not a requirement of the City to carry one. Employees who already have a CDL before hire or are not required to have a CDL for their current position are not eligible for reimbursement. 10.6 MEAL ALLOWANCES Meals included in the cost of registration or lodging are not reimbursable. Overnight Stay. Following GSA guidelines, reimbursement for meals, including tips, not provided as part of the program or meeting shall be at a Per Diem amount (per meal) up to the federal allowed amount. This amount is reviewed annually. Please refer to the Employee Expense Request for current per diem amounts. Same Day Travel. Employees that are attending a full or ½ day conference would follow “same day travel” guidelines. Employees that schedule a business purpose meeting for breakfast, lunch or dinner would also follow “same day travel” guidelines. 45 Reimbursement for meals for employees will be allowed only under the following conditions: • Breakfast, provided the employee leaves before 6:00 a.m. • Lunch, provided the employee leaves his/her headquarters before 10:30 a.m. and returns after 2:30 p.m. • Dinner, provided the employee returns from travel status after 7:00 p.m. or departs his/her headquarters for overnight travel before 6:00 p.m. The meal reimbursement will be processed with adequate documentation of the name, date and location of the seminar, meeting or training session on a reimbursement basis. 10.7 LODGING Overnight lodging shall be limited to reasonable per day costs, not to exceed the current maximum Wisconsin nightly lodging rate per night. In all cases, the employee must present detailed records for reimbursement. Lodging shall not apply within 50 miles of the City of Amery. In the event a traveler is accompanied by family member(s), care must be exercised to include only those costs attributable to the traveler, e.g., single rate for lodging as compared to double occupancy. The City of Amery is a tax exempt entity and does not pay sales tax for lodging and will not reimburse the employee for sales tax paid. The employee is responsible for obtaining the required documentation for tax exemption (Wisconsin Department of Revenue Form S-211) prior to travel. 10.8 REGISTRATION FEES Registration fees will be paid for employees who attend seminars, classes, meetings, conferences, training sessions and other such functions with the prior approval of the appropriate Department Supervisor. 10.9 SAFETY It is the City’s policy to ensure a safe work environment for employees and the public and to require safe work practices of all employees. All employees are to work in a safe manner and observe good safety procedures, both for their own safety as well as the safety of fellow employees an d the public. Similarly, all work areas are to be kept clean and free from debris and equipment and tools are to be kept clean and in good repair. City shall provide all personal protective equipment, and employees shall follow all established safety polic ies and procedures and utilize personal protective equipment provided by City. Failure to comply is subject to discipline. Any accident, hazard or potentially unsafe condition of work area or equipment is to be corrected or reported to your supervisor immediately for action. If you are involved in an accident while working, or witness an accident, it is to be reported immedia tely to your supervisor for action and recording. This report must be in writing. Full-time Public Works employees shall be reimbursed up to five hundred dollars ($500.00) annually for a clothing and work boot allowance. The work boots shall meet state safety requirements. Receipts are required as evidence of purchase for reimbursement. 46 10.10 EMPLOYEE BUSINESS ATTIRE That in order to promote a governmental professional image for City Hall Staff as well as City Council Members to be identified by the City of Amery, the policy is to encourage a feeling of pride amongst Staff as well as City Council Members. The City of A mery will provide business attire up to the value of $250 each year if deemed necessary. Payment will be made directly to the supplier. • Shirts, sweaters and/or jackets may be purchased. • The business attire will be kept in neat and clean condition. • The attire purchased must have a receipt accompanying said purchase. • Any of the purchased items should be worn to all meetings, conferences, or functions of the City of Amery. 10.11 OTHER EXPENSES Other allowable expenses may include parking fees, taxis, internet connection charges, facsimiles, copies and similar items incidental to the performance of official business supported by detailed documentation. Claims for reimbursement of travel costs shall be filed in writing immediately upon return from the trip. Official receipts for the cost of lodging, travel, registration, parking, meals (if required), and for any other official expense shall be attached to the claim form in support of reimbursement. In the event a traveler is accompanied by family member(s), care must be exercised to include only those costs attributable to the employee, e.g., single rate for lodging as compared to double occupancy. Expenses for alcoholic beverages and tobacco shall not be reimbursed. Expenses NOT Reimbursable: • Expenses which are not City business related • Alcoholic Beverages • Tobacco • Spouse or family member’s travel costs and meals • Non-business-related telecommunications • Lost/stolen cash or personal property • Avoidable expenses for non-business-related activities, e.g. sightseeing, t-shirts, etc… • Traffic citations, parking tickets or other fines • Locksmith charges on either fleet, rental or personal vehicle • Pay for view movies in the hotel/motel room • Personal entertainment • Charges for early or late check-out 47 Chapter 11 – EMPLOYEE BENEFITS, HOLIDAYS, LEAVES OF ABSENCE 11.1 Holidays ................................ ................................ .............................. 46 11.1(a) Floating Holidays ................................ ................................ .................47 11.2 Personal Time Off Leave - PTO ................................ .............................. 47 11.3 PTO/Floating Holiday Leave Donation ................................ ..................49 11.4 Family and/or Medical Leave ................................ ............................... 51 11.5 Organ and Bone Marrow Donation……………………………………………………… 52 11.6 Leave Without Pay ................................ ................................ ...............53 11.7 Bereavement Leave ................................ ................................ .............53 11.8 U.S. Military Leave ................................ ................................ ...............54 11.9 Parental Leave ................................ ................................ .....................55 11.10 Pregnant Workers and Workplace Breastfeeding Policy ........................ 56 11.11 Court Leave/Jury Duty................................ ................................ ..........57 11.12 Voting/Other Leave ................................ ................................ .............57 11.13 Leave to Serve as an Election Official……………………………………………………58 11.14 Civil Air Patrol Emergency Leave…………………………………………………………. 58 11.15 Administrative Leave ................................ ................................ ...........58 11.16 Workers Compensation Leave ................................ .............................. 58 11.17 Retirement ................................ ................................ .......................... 60 11.18 Employee Bond/General Insurance ................................ ......................60 11.19 Health, Vision, Dental, Life, Disability Insurance ................................ ....60 11.20 Payment in Lieu of Health/Medicare/Dental Insurance ......................... 61 11.21 Life Insurance ................................ ................................ ......................62 11.22 Section 125 ~ Medical/Dependent Care/Flex-Spending Account ............62 11.23 Employee Recognition/Service Award Program ................................ ....62 11.24 Americans with Disabilities Act ................................ ............................ 62 11.25 Personal Changes ................................ ................................ .................63 BENEFITS IN GENERAL Employees must be considered benefit eligible to participate in employee benefits as provided for in this Section. Various other eligibility requirements may also be described under specific benefit plans. 11.1 HOLIDAYS AND FLOATING HOLIDAYS One (1) day of regularly scheduled holiday pay will be paid to all full -time employees, with the non -exempt employees receiving Holiday pay at their regular hourly rate of pay. Regular part-time employees shall be eligible for proration of Holiday Pay. There are twelve (12) officially observed full-day holidays for the City's non-represented personnel:  New Year's Day  Juneteenth (June 19th)  Thanksgiving Day  Martin Luther King, Jr. Day  Independence Day  Day after Thanksgiving  Presidents’ Day  Labor Day  Christmas Eve Day  Memorial Day  Veterans’ Day  Christmas Day 48 When a holiday falls on a Saturday or Sunday, the preceding Friday or the following Monday will be observed as this holiday. The Administrator or designee, may, upon request, excuse a staff member from work for other special observances. PTO may be used at the employee’s regular hourly rate. 11.1(a) FLOATING HOLIDAYS In addition to the holidays listed above, all exempt and non -exempt employees are granted two (2) floating holidays per year. Floating holidays may be taken at any time with the approval of the employee’s direct supervisor. Floating holidays that are not used in the calendar year will be forfeited. Unused hours will not be carried over to the next year. Floating holidays are compensated at the number of hours regularly scheduled to work at an employee’s regular hourly rate. Part -time employees shall be elig ible for a pro -ration of hours for floating holidays. Unused floating holiday hours will not be paid out upon resignation or retirement. 11.2 PERSONAL TIME OFF LEAVE – PTO POLICY Personal or Paid Time-Off (PTO) leave is an employment benefit intended to provide a bank of hours earned by the employee to support work-life balance and income protection for “no-fault” time away from work. PTO is intended to be used for a variety of types of time away from work, including vacation, personal illness, personal business, doctor appointments, family time, and personal voluntary community service. All employees are encouraged to take their earned personal time off each year. The year is considered to be from the date the employee begins his or her employment. Eligibility. Regular status employees working at least 20 hours per week (.50 FTE) are eligible for the benefits documented herein. PTO benefits for regular, part-time employees who work over 20 hours per week shall be prorated according to the time worked during a calendar year. Part-time employees working less than 20 hours per week (.50 FTE), temporary employees and seasonal employees are not eligible. Rates: Regular full -time, non -represented employees will earn annual personal leave for time -off purposes accrued on the last day of each pay period as follows: Years of Continuous Service Working Days Earned Hours Accrued Per Pay Period One (1) Year Nineteen (19) 5.85 hours Second through Fifth (2nd - 5th) Twenty-five (25) 7.69 hours Sixth through Twelfth (6th – 12th) Thirty-one (31) 9.54 hours Thirteenth through Twentieth (13th – 20th) Thirty-seven (37) 11.38 hours After Twenty-first Year and each year worked thereafter (21st…) One day per year until maximum of forty-three (43) days is reached 21st Year = 38 days … 11.69 hours 22nd Year = 39 days ... 12 hours 23rd Year = 40 days … 12.31 hours 24th Year = 41 days … 12.62 hours 25th Year = 42 days … 12.93 hours 26th Year = Max of 43 days…13.24 hours MAXIMUM ACCRUAL HOURS = 520 hours 49 Continuous service shall mean and include all the time employee has been in “continuous employment status in a regular position with the City. The continuous service of an employee who is eligible for and has used personal time off, shall also not be considered as having interrupted service if he or she:  was on an approved leave of absence;  was absent on military leave; or  was on extended absence due to serious injury or illness. PTO will not count as hours worked for calculating overtime (excluding emergency call out or other designated supplemental pay categories such as snow removal). Planned PTO. Employees must request Planned PTO as far in advance as practicable and must be approved in advance by the Department Head or designee, but not less than 24 hours in advance. Individual departments may require more advance notice for scheduled absences. Employees will follow department procedures for requesting PTO. PTO requests may be denied based on the needs of the department and the scheduled time off of other department employees. Department Heads or designees may approve planned PTO requests of less than 24 hours’ notice on a case- by-case basis. Unplanned PTO. Employees must report on the use of unplanned PTO at least one (1) hour prior to the start of the employee’s scheduled shift, or as soon as practicable in cases of emergency or development of illness during the employee’s work shift. Individual departments may require more advance notice for unscheduled absences. Employees will follow department procedures for requesting PTO. Each employee who has earned PTO credits shall be eligible for leave for any period of absence from employment which is due to illness, bodily injury, exposure to contagious disease or attendance upon members of the employee’s Immediate Family (as defined in §1.6(E)). Employer shall have the right to require that the employee make other arrangements such as family or medical leave within three (3) days' time for the attendance upon members of the employee’s Immediate Family (as defined in §1.6(E)). Employer may require a doctor's certificate to verify illness. Absence due to Illness or Medical Necessity. Employees who are ill should not report to work. Department Heads will assess the health of an employee and, if the employee is deemed to be "too sick to work", the Department Head or supervisor can send the employee home and will notify HR. If this occurs, the employee will be required to supplement the missed time with PTO. If the absence qualifies as FMLA, City of Amery Policy 8.4 will apply. The appropriate medical certification form(s) will be required. After a medical absence of more than 3 continuous days, a physician's statement may be required to be submitted to Human Resources on the employee’s first day back to work attesting to the employee's ability to return to work and safely perform the essential functions of the job with or without reasonable accommodation. Any work restrictions must be stated clearly upon the employee’s return to work. Employees who have been asked to provide such a statement may not be allowed to return to work until they comply with this provision. PTO may be denied for any employee required to provide a doctor’s statement until such a statement is provided. 50 The City has the right to arrange a second medical opinion to determine the validity of an employee’s worker's compensation or illness claim, or to obtain information related to restrictions or an employee's ability to work at its own expense. Unpaid Leave. If employees exhaust their PTO balance during the year and have an unforeseen medical illness that is not WFMLA/FMLA approved, it will follow the unpaid leave policy (11-5). Any unpaid leave requests will require City Administrator approval so it is important employees plan accordingly. Employees should be planning out their PTO usage to cover unexpected circumstances that may come up throughout the year such as illness, death of a friend, school snow days, etc. Unpaid leave may not be taken until such time that the PTO account has been exhausted. PTO will not accrue during unpaid leaves or worker’s compensation leave. Employees shall record PTO time used on bi-weekly time sheets signed by the employee and direct supervisor. A permanent PTO leave record shall be maintained by the Human Resources Clerk for each employee. No PTO balance shall be in excess of 520 hours. Once 520 hours has accrued, no further hours will accrue until hours are used. When hours are used and the balance falls below 520 hours, the employee will begin to accrue hours once again. Any hours that would have accrued when over 520 hours are forfeited. Restrictions.  An employee cannot be paid for time at work and receive PTO pay for the same time.  PTO cannot be taken in excess of an employee’s normally scheduled hours.  PTO cannot be used before it is earned or in the same payroll period in which it is earned. Reimbursement of Accumulated Leave: Employees separating from service (retirement, voluntary and involuntary resignation, death of active employee) will be reimbursed for 40% of any earned and unused PTO leave. When an employee terminates employment with the City and is in good standing, that employee will be reimbursed at termination for 40% of any earned and unused PTO leave. PTO balance/hours/days cannot be used to extend termination date. Employees are expected to be present on their last days of employment. 11.3 PTO/FLOATING HOLIDAY LEAVE DONATION The purpose of this policy is to provide a qualified full -time employee, who has a non -occupational extended illness or other medical condition; that has exhausted all accumulated PTO and floating holidays, a means of assistance through the contributions o f floating holidays and PTO from fellow administrative employees. Donation of time may be made under the following conditions: 1. An employee shall not become eligible to receive a time donation until the employee: • has been employed full-time by the City of Amery for a period of not less than one year; • has exhausted all accumulated Personal Time off (PTO), and floating holiday time or other such paid time as the employee may possess and is eligible for leave under the Family and Medical Leave Act. 51 The period in which the employee may receive donated leave is the period of Family and Medical qualified leave which would otherwise be unpaid; • has applied for and received approval for leave under the Family and Medical Leave Policy for a non- occupational serious health condition of their own. Donated leave may not be used for care of spouse or dependents or following birth or adoption of a child. • has provided medical certification of a serious health condition requiring the employee to be off work for 30 days or more. • has submitted a written request to the City Administrator to solicit donations from eligible administrative employees. Employees will be permitted to request donation of leave only once during any 12-month calendar period. After verification that the employee meets the qualifications to receive donated leave, the City Administrator will make other employees aware of the request. No information regarding the employee’s medical condition will be divulged without the employee’s consent. 2. An employee may donate up to a maximum of 15% of accumulated PTO or floating holiday time each year to eligible employees. Leave may be donated in the following amounts: PTO - hourly increments; and floating holidays - full day increments. All donations o f eligible leave shall be voluntary. No employee may intimidate, threaten, or coerce any other employee with respect to donating or receiving leave. 3. Any leave donation shall be made in writing, signed by the grantee and department head, and approved by the City Administrator. After approval, the City Administrator will authorize the Payroll Clerk to transfer the donated leave from the donating employe e’s account to the requesting employee’s account. The recipient shall be notified of the amount of time donation, but not the name(s) of the grantor(s). 4. The aggregate amount of leave that may be donated to one employee shall not exceed 12 weeks during any 12-month calendar period. 5. The donated leave shall be credited to the recipient at the recipient’s rate of pay regardless of the donor’s rate of pay. 6. Donated leave will be subject to all tax liability associated with regular pay and shall be the responsibility of the recipient. 7. The recipient, while using donated leave, will continue to accrue PTO, and other relevant employee benefits. 8. The recipient, while using donated leave, will continue to receive health insurance benefits. 9. If the recipient returns to part -time duty, the recipient may continue to use the donated leave until returning to full -time duty. If the recipient returns to regular full -time duty prior to exhausting the donated leave, the recipient shall be allowed to r etain up to 8 hours of donated leave. Any balance exceeding 8 hours will be returned to donor employees on a pro-rated basis. This policy is not intended to replace any provision of the Family Medical Leave Law. 52 11.4 FAMILY AND/OR MEDICAL LEAVE The City is committed to complying with the federal Family and Medical Leave Act and the Wisconsin Family and Medical Leave Act (WFMLA). When leave qualifies under both state and federal law, the provisions most generous to the employee will apply, and leave entitlements will run concurrently. Generally, eligible employees will be granted up to 12 weeks of unpaid, job-protected leave during a 12-month period, on a rolling basis measured backward. To be eligible under federal FMLA, employees must have the following qualifications: • Employed by the City for at least 12 months; and • Worked at least 1250 hours in the 12 months preceding the request for leave. To be eligible under WFMLA, employees must have the following qualifications: • Employed by the City for at least 52 consecutive weeks; and • Worked at least 1000 hours in the 52 weeks preceding the request for leave. Eligible employees are entitled to 12 weeks of leave under federal FMLA for: • The birth of a child and to care for the newborn child within one (1) year of birth. • The placement with the employee of a child for adoption or foster care and to care for the newly placed child within one (1) year of placement. • To care for the employee’s spouse, child, or parents who has a serious health condition. • A serious health condition that makes the employee unable to perform the essential functions of their job. • Any qualifying exigency arising out of the fact that the employee’s spouse, child, or parents is a covered military member on “covered active duty.” Eligible employees are entitled to two (2) weeks of leave under WFMLA for: • An employee’s serious health condition, defined as a disabling physical or mental illness, injury, impairment, or condition involving inpatient or outpatient care that requires continuing treatment or supervision by a health care provider. • A serious health condition of a parent, child, or spouse. Eligible employees are entitled to six (6) weeks of leave under WFMLA for: • The birth or adoption of a child. Eligible employees are entitled to 26 weeks of leave under federal FMLA for: • To care for a covered service member with a serious injury or illness if the eligible employee is the service member’s spouse, child, parent, or next of kin. Employees must notify Human Resources at least 30 days in advance of the need for leave when the need for leave is foreseeable and it is possible and practical to do so. When the need for leave is unexpected, employees must notify Human Resources as soon as it is feasible to do so. Failure to properly notify Human Resources as described in this policy may result in the delay or denial of FMLA leave. When out on FMLA, employees must adhere to the following provisions: 1. Insurance benefits will be continued during FMLA, provided that the employee continues to pay for their portion of the insurance premium for all enrolled coverages. 53 2. PTO will not accrue during unpaid FMLA leave and any holidays that fall during a period of FMLA will not be paid. 3. Employees may choose to use available accrued leave to receive pay during approved FMLA or WFMLA. Use of paid leave will run concurrently with FMLA and/or WFMLA and does not extend the amount of protected leave available. FMLA leave is not paid leave by the City. If the employee has PTO leave available, the employee must use the PTO time or other accrued paid time off for the FMLA leave and such time will count both as FMLA leave and as PTO. The City of Amery uses a Rolling Period Measured Backward for FMLA use. For purposes of determining the 12-month period during which an employee is entitled to up to 12 weeks of federal FMLA leave, the City uses a rolling 12-month period measured backward from the date an employee first uses any FMLA leave. Each time an employee takes FMLA leave, the remaining leave entitlement is the balance of the 12 weeks not used during the immediately preceding 12 months. Note: the Wisconsin FMLA year continues to be calendar year (January 1-December 31), as required by Wis. Stat. §103.10. Under the rolling 12 -month period, the City looks back exactly 12 months from the date the employee takes FMLA leave and subtracts whatever FMLA time has been used during that window. The remainder is what the employee has available. If the employee does not return to work at the end of the FMLA leave, the employee may elect, if eligible under COBRA, to continue, at his/her own cost, group health insurance at the full group rate cost of such coverage, including the portion paid by the City for employees, but must reimburse the City for the City’s premium payments paid during the FMLA leave in such cases of non-return. 11.5 ORGAN AND BONE MARROW DONATION The City provides eligible employees with up to six (6) weeks of unpaid leave in any twelve (12) month period when necessary, due to bone marrow or organ donation. To be eligible, employees must have been employed for more than fifty-two (52) consecutive weeks and must have worked for the City for at least one-thousand (1,000) hours during the preceding fifty-two (52) week period. Leave can only be taken for the period necessary for the employee to undergo the bone marrow or organ donation procedure and to recover from such procedure. Further, employees must make reasonable effort to schedule leave such that it does not unduly disrupt the City’s operations. Employees can use any available PTO leave to run concurrent with leave under this policy. The City may require employees to provide medical certification that the employee has a serious health condition that necessitates a bone marrow or organ transplant or that the employee is eligible and has agreed to serve as a bone marrow or organ donor for another individual. The medical certification should include the amount of necessary leave anticipated. If you and/or your family participate in our group health plan, the City will maintain coverage during your leave on the same terms as if you had continued to work. If applicable, you must make arrangements to pay your share of health plan premiums while on leave. 54 Use of leave under this policy will not result in the loss of any employment benefit that earned prior to the start of your leave. For more information, please speak with your supervisor. 11.6 LEAVE WITHOUT PAY A regular full-time, regular part-time, or introductory employee may be granted leave of absence without pay, at the City’s discretion. The leave may be used for personal or family reasons, continuation of education or a special work experience that will b enefit the City. Upon advance written request of an employee, leave of absence without pay may be granted considering good conduct, length of service and efficiency of the employee, and the general good of the City. Leave without pay may not exceed a period of ninety (90) calendar days in the case of injury or illness, or thirty (30) days for personal reasons. Such leave may be extended by the Council for continued disability or other good and sufficient reasons, but it may not normally exceed one (1) year except when an employee is detailed for military service. No benefits shall accrue during leave without pay, unless approved by the City Council. Health, life and dental benefits will be prorated if an employee is absent more than ten (10) consecutive working days or a total of ten (10) working days in any month. Anniversary dates will be adjusted for leaves without pay in excess of twenty (20) consecutive days, except leaves authorized under State or Federal law. Leave without pay shall require the advance d approval of the Administrator or designee, and/or the City Council. Leave without pay, not to exceed five (5) days requires approval by the Administrator or designee and leave without pay greater than five (5) days requires approval by the City Council. Any person who is unable to return to work following leave without pay must immediately notify the Administrator or designee. Upon returning to duty after being on leave without pay, the employee may be returned to the same position held at the time leave was granted if the position is still available. Failure to report at the expiration of leave without pay will be considered a resignation. An employee will retain all unused PTO while on leave without pay. An employee ceases to earn benefits on the date leave without pay begins. The employee may continue to be eligible for the City's group and/or other insurance plans, subject to state and federal promulgated regulations or City policy. 11.7 BEREAVEMENT LEAVE To allow paid leave for purposes of making funeral arrangements and/or attendance at a funeral. Bereavement leave may only be used if the employee is scheduled to work on that day. Regular, full -time employees are eligible to receive bereavement pay. Regular, part-time employees are eligible to receive prorated bereavement pay. Regular full -time or part -time employees are not eligible to receive bereavement pay during an unpaid leave of absence. In the Event of the Death of: Fellow Employee Paid leave will be granted for time to attend the funeral. The time for attending the funeral shall be up to one-half (½) day for morning funerals and up to one-half (½) day for afternoon funerals. Employee’s Grandparents, Spouse's Brother or Sister, Employee’s Uncle or Aunt Up to one (1) day leave of absence with pay shall be granted to attend the funeral. A Member of the Employee’s Immediate Family. Immediate family is defined as Mother, Father, Up to five (5) working day leave of absence 55 Father-in-Law, Mother-in-Law, Stepparents, Brother, Sister or Grandchild. with pay shall be granted. Employee’s Spouse, Domestic Partner, Child or Stepchild Up to ten (10) working day leave of absence with pay shall be granted. In the event an employee is called upon to be pallbearer or to serve in a military funeral, up to one-half (½) day of leave with pay will be allowed. If more time is required of an employee to serve either as a pallbearer or in a military funeral, additional time, not to exceed three (3) days, will be allowed as leave, but without pay, and such leave can, at the discretion of the employee, be taken using PTO. All employees shall notify their supervisor of the death of a family member and a request for bereavement leave as soon as possible after the employee becomes aware of death in order that appropriate scheduling may be made in the employee’s absence. Employees shall be allowed to attend the funeral of a relative or friend not otherwise listed, without pay. No more than two (2) days of unpaid leave per calendar year shall be granted under this paragraph. 11.8 U.S. MILITARY LEAVE Employees of the City who are members of a Reserve or National Guard component of the Uniformed Services shall be entitled to leave of absence from public office or employment without loss of pay, credit for years of service, efficiency rating, PTO, or oth er benefits for all of the time the employee is engaged with such organization in training or active service ordered by proper authority pursuant to law, but not to exceed a total of thirty (30) days in any calendar year. Military leave benefits shall not be allowed unless the employee: • Returns to their public position immediately on being relieved from such military service pursuant to the law; or • Is prevented from so returning by physical or mental disability or other cause not due to the employee's own fault; or • Is required by proper authority to continue in such military leave beyond the time limit for such leave. An employee who is drafted for military service, is a member of a reserve or national guard component of the armed forces and is called to active duty, or who volunteers for service in any branch of the armed forces for longer than thirty (30) days, shall, upon completion of such service or if they have received an honorable discharge, be reinstated in accordance with applicable federal and state laws regulating such matters including, but not limited to: • Reinstatement to their former position or to one in the same or similar salary range including all entitled automatic annual increases or length of service pay increases that they would have accumulated had it had not been for military service; and • Reinstatement without loss of credit for years of service; and • Be entitled to have the period of active military service included in their credited employment service for pension benefits; and • Be entitled to have the amount of time spent in active military service included in the computation of PTO benefits when PTO benefits are dependent upon length of service; and 56 • Reinstatement of any life insurance provided prior to long-term military service. Personnel returning from long -term military leave are entitled to return to their original job if they meet the following eligibility requirements: • They held an "other than temporary" civilian job; and • They did not serve more than five (5) years of active duty; and • They were discharged or released from active duty under honorable conditions; and • They have applied with the municipality for reinstatement within ninety (90) days after release from active duty or from hospitalization continuing after discharge from active duty for a period of not more than one (1) year. An employee who is disabled from military service, and as a result is incapable of performing their former job, may be offered a comparable job for which they are qualified and capable of performing. This replacement job will be as near as possible in, status and pay to the returning person's former position. The exact job to which the returning employee may be returned will depend on such factors as collective bargaining agreements, the City's personnel policies and changes in the City's financial status during the employee's absence. When the City's circumstances have changed to make it impossible or unreasonable to offer a position to a returning employee, the City may decide not to do so. The City has no obligation to pay for health insurance coverage while the employee is on long -term military leave to an extent greater than the City would normally pay for health insurance for an employee who is on leave without pay. The Federal Consolidat ed Omnibus Budget Reconciliation Act (COBRA) with respect to employees being able to maintain their group health plan coverage at their own expense for up to twenty-four (24) months applies to employees on long-term military leave. Upon return from long-term military service, the employee is entitled to have their health insurance coverage immediately reinstated. Employees restored to their former positions with the City must be treated for health insurance purposes as if they had been continuously employed. All the above benefits are provided in conformance with the Uniformed Services Employment and Reemployment Rights Act (USERRA). It is not the intent of this section to provide more or less benefits than provided by USERRA. 11.9 PARENTAL LEAVE In conjunction with statutory family leave per Federal Family and Medical Leave Act or Wisconsin State Statute 103.10, an employee who has been employed for a period of one (1) year is eligible for parental leave for a period not to exceed six (6) months and ending not later than (6) months after birth or adoption. Parental leave is leave without pay. The employee who has earned benefits may use these in addition to the parental leave. With the employee's written consent, the necessary funds may be deducted from the last paycheck prior to leave, to pay health/dental/life insurance costs while the emp loyee is on pa rental leave. An employee on parental leave will have retention rights to her or his position. Her or his replacement, while on leave, will be classified as a temporary employee. Employee Responsibility. The employee shall apply in writing to the Administrator or designee for parental leave approval. He/She is obligated to return to work at the end of the designated time. If she/he finds she/he cannot, she/he should notify her/his Supervisor and Administ rator or designee in writing immediately. Failure 57 to do so, unless an extension has been approved, shall be considered a resignation. Use of Accumulated PTO Leave. The following are options available to an employee going on parental leave: Option 1. Leave without pay may be used when an employee desires to be on leave from work prior to the time of actual disability. Leave without pay is available for the time before the employee is disabled and the period of time after the disability ends but before returning to work. If an employee wishes to retain all accumulated PTO leave, then leave without pay may be taken for the entire parental leave period. Option 2. Accumulated PTO leave must be provided at the employee's request for the actual period of temporary disability caused by or contributed to by pregnancy, miscarriage, abortion or childbirth in the same manner as for other temporary disabilities. Since there is no certainty as to when disability actually begins and ends, it is necessary to determine the period of disability in order that the employee may realize the benefits of both leave without pay and leave with pay for the period of disability. Therefore, the attending physician will indicate in writing the period of temporary disability. An employee in the process of using accumulated PTO leave will continue to be in a leave -earning capacity, be entitled to holidays, be eligible for merit increments and be eligible to receive the benefits offered under the City's group insurance policies. Option 3. PTO time may be used before going on leave without pay. An employee in the process of using PTO leave before going on leave without pay will continue to be in a leave-earning capacity, and be eligible to take holidays, be eligible for merit increments and be eligible to receive the benefits offered under the City's group health/dental/life insurance policies. Option 4. An employee will be permitted to use any combination of Options 1, 2 or 3, subject to the approval of her or his Supervisor and the Administrator or designee. NOTE: The employer may not terminate the employment of a female employee who is required to cease work because of pregnancy without offering her the alternative of a leave of absence without pay or any State Statutory/Administrative Code benefits. Any dis crepancies between Section 11.8 and the provisions of FMLA/WFMLA shall be governed by FMLA/WFMLA. 11.10 PREGNANT WORKERS AND WORKPLACE BREASTFEEDING POLICY The City complies with the Pregnant Workers Fairness Act (PWFA) and all applicable local laws in providing reasonable accommodations to employees and applicants for employment with limitations related to pregnancy, childbirth, or related medical conditions . An employee or applicant for employment needing reasonable accommodation because of limitations related to pregnancy, childbirth, or related medical conditions should inform their supervisor and/or Human Resources. On receipt of an accommodation request, the City will engage in an interactive process with the employee or applicant for employment to explore possible reasonable accommodation options consistent with the PWFA and ADA. Workplace Breastfeeding Policy The purpose of this policy is to support the City’s employees in their decision to breastfeed their baby upon returning to work to avoid premature weaning. The City of Amery will provide a comfortable environment that supports breastfeeding and/or expressing breast milk. 58 Breastfeeding employees need ongoing support in the worksite to be able to provide breast milk for their babies. Procedures: 1. Employees shall be provided with a place to breastfeed or express their milk. An employee lactation room is provided as a private and sanitary place for breastfeeding employees to express their milk during work hours. This room, called the “Quiet Room,” provides an electrical outlet, comfortable chair, and nearby access to running water. Employees may use their private office area for breastfeeding or milk expression, if they prefer. 2. A refrigerator will be made available for safe storage of expressed breastmilk. Employees may use their own cooler packs to store expressed breastmilk or may store milk in a designated refrigerator/freezer. Employees should provide their own containers, clearly labeled with name and date. Those using the refrigerator are responsible for keeping it clean. 3. Employees shall be provided with flexible breaks to accommodate breastfeeding or milk expression. A breastfeeding employee shall be provided with a flexible schedule for breastfeeding or pumping. The time would not exceed normal time allowed for lunch and paid breaks. For time above and beyond normal lunch and breaks, PTO leave time must be used, or the employee can come in a little early or leave a little later to make up the time. An employee is expected to discuss and have pre-approval with their department supervisor for arranging a flexible break schedule to decrease disruptions to provision of department programs and services. 4. Realizing the importance of breastfeeding to the infant, the mother, and the City, staff should provide an atmosphere of support for breastfeeding employees. No employee will be discriminated against or retaliated against for requesting or using a lactation accommodation. Harassment is prohibited. If you experience or witness discrimination, retaliation, or harassment, report it immediately to HR. 11.11 COURT LEAVE/JURY DUTY A summons or subpoena must be legally served and may be for serving as a witness or for jury duty. All employees when summoned shall immediately inform the appropriate Department Head/Supervisor in writing. The pay of an employee who has received a subpoena for jury duty or as a witness will continue at the regular rate if required to appear during scheduled hours of work. All reimbursement received by the employee appearing during scheduled hours of work shall be turned over to the City to be credited against his/her regular salary. Payment by the Court to the employee for travel expenses at the prevailing rate may be retained by the employee. If an employee is dismissed from witness or jury duty on any given day prior to the end of his or her regularly scheduled working hours, the employee shall report to work for the balance of the working day. 11.12 VOTING / BLOOD DONATION LEAVE The Administrator or designee may excuse employees, with benefits and pay, for such reasons as: 1. A reasonable time in which to vote. This type of absence will not exceed three (3) successive hours. 2. The purpose of donating blood. This type of absence will not exceed two (2) hours in length. 59 11.13 LEAVE TO SERVE AS AN ELECTION OFFICIAL In the event an employee is serving as an election official during work hours on a public, special, primary or general election day, the City will provide such employees with unpaid leave when necessary to serve on Election Day. The employee must provide their supervisor with at least seven days' notice of request for leave to serve as an election official. All employees are encouraged to make such requests as soon as they know they will serve to enable their supervisors to plan for coverage. The employee must submit a Time Off Request form along with verification from the municipal clerk of their appointment as an election official. If the employee does not submit verification from the municipal clerk with the form, the City reserves the right to request verification directly from the municipal clerk. 11.14 CIVIL AIR PATROL EMERGENCY LEAVE Employees who serve as a member of the Civil Air Patrol, and who are called to duty for a civil air patrol mission may request up to five (5) consecutive days of unpaid leave at a time, and up to fifteen (15) days of leave per calendar year to serve, to the extent it would not result in an undue burden to City operations. For an emergency service operation that begins before the employee is required to report for work, upon return to work, the employee must provide the City with a written statement from the employee’s Civil Air Patrol Commander certifying the need for leave. For an emergency service operation that begins after the employee is required to report for work, the employee must obtain authorization from their supervisor prior to leaving the worksite and must provide the City with a written statement from the employee’s Civil Air Patrol Commander certifying the need for leave. Upon return from leave, employees will be restored to their same position held prior to leave or a similar position equivalent in pay and benefits. 11.15 ADMINISTRATIVE LEAVE At the discretion of the Administrator or designee, PTO may be granted to any regular employee in addition to other types of leave herein described. 11.16 WORKERS COMPENSATION LEAVE It is the City’s practice to ensure that employees have a safe and healthy workplace. Employees are asked to help the City maintain a safe and healthy work environment by observing good safety practices at all times and to maintain good health. All work-related accidents, no matter how small, must be reported to the appropriate Supervisor immediately. The Supervisor must ensure that the employee receives appropriate medical care which may include requiring an employee to obtain medical attention. It is the responsibility of the appropriate Supervisor to investigate all reports of work -related accidents, injuries or illnesses and to see that the proper forms are completed and filed with the City’s designated personnel officer. Coverage Wisconsin State Statutes state that employees are covered by Worker’s Compensation Insurance in accordance with State law. Worker’s Compensation Insurance provides payment to employees to replace lost income as the result of substantiated work -related injuries or illnesses. It also provides for the payment of medical bills and related expenses. In the event that a City employee is injured while at work, and as a consequence of this injury, the employee will receive Worker’s Compensation disability pay at t he same rate and on the same basis as he/she was paid prior to getting injured or ill. 60 No employee shall be entitled to full net pay under the provisions of this Section unless, prior to the end of each pay period and before the payroll records have been received by the Payroll Clerk, the injured employee has endorsed all the disability paym ent checks that have been received under the Worker’s Compensation Act to the City. These provisions of coverage are subject to the following restrictions: 1. Under the provision of this Section, full net pay to an injured employee shall become due only while Disability Pay is being received under the Worker’s Compensation Act; 2. that Disability Pay shall be paid for a period not to exceed 180 calendar days in the aggregate during the time when Worker’s Compensation Disability pay is being received; 3. and that no employee shall receive more net pay while on Worker’s Compensation than they would have received at their normal hourly rate. In the event that a Worker’s Compensation claim is contested, full net pay by the City shall be held up until the claim is settled or an award made by the Department of Workforce Development, at which time the employee shall be entitled to receive the settlement in a lump sum, not to exceed the injured employee's full net salary or wages for 180 calendar days. During the period when an employee is entitled to full net pay under the provisions of this Section, there will be no deduction from the employee’s Personal Time Off (PTO) accrual. Additionally, the employee shall not earn PTO, holiday, or longevity credits during periods of disability under the Worker’s Compensation Act beyond the initial 180 calendar day period. Return to Work Policy The City of Amery supports an early Return to Work (RTW) program. This program allows employees to return to work with temporary restrictions during the healing process for work related injuries or illnesses. Employees may be utilized in other departments and may complete work outside of their normal duties while involved in the RTW program. Filing a Report A work-related accident report must be reported immediately to the employee’s Supervisor and filed within 24 hours of the accident with the Human Resources Clerk to avoid jeopardizing the injured employee’s Worker’s Compensation benefits. Employees submitting, or assisting those submitting, a false Worker’s Compensation claim will be subject to disciplinary action up to and including termination. Legal action may also be taken against employees submitting fraudulent claims. Appropriate forms for filing Worker’s Compensation claims can be received from the HR Clerk. Appendix E - Worker’s Compensation Claim Form 61 11.17 WISCONSIN RETIREMENT SYSTEM All eligible employees will be covered under the Wisconsin Retirement System (WRS) and all employees shall contribute the employees’ share as established by law. The City shall pay the required employer contribution. The City may also make other deferred compensation plans available via payroll deduction for employees at the employee’s own expense. 11.18 EMPLOYEE BOND/GENERAL INSURANCE Employees who handle money regularly as a part of their job responsibilities may be covered by a bond. Vehicles owned by the City are covered by liability and commercial automobile insurance. 11.19 HEALTH, VISION, DENTAL, LIFE, DISABILITY INSURANCE Coverage Employee health, vision, and dental insurance benefits will have a “first of the month following 30 days” waiting period for new regular, full -time employees prior to the employee being eligible to receive City -sponsored insurance coverage. E mployees may “opt -out” of City health insurance upon providing proof of other health insurance coverage. Level of benefits provided and employee participation is determined by the City of Amery, the plan administrator, and applicable state and federal regulations. Specific coverage and eligibility details are provided in the summary plan description for each offered plan. The summary plan description is subject to modification at any time by the City of Amery. Eligible employees shall be all regular full-time and regular part-time employees who are scheduled to work at least thirty (30) hours per week. An employee may sign up for insurance at any time, subject to the insurance company’s regulations. Health insurance benefits are activated as stipulated by the health insurance carrier. Health, dental, life, vision, and disability insurance benefits will be extended to the end of the month in which the employee terminates. However, premiums will be prorated if the employee is absent more than ten (10) consecutive working days or a total of ten (10) or more working days in any month. Under State law and the Federal Consolidated Omnibus Reconciliation Act of 1985 (“ COBRA”) and subsequent amendments under the Act, employees covered under an employer’s group health care plan are eligible for continuation of health care coverage under the group plan upon the employee’s termination (except for gross misconduct) or reduction i n hours. COBRA regulations also allow the employee’s spouse and covered dependents to elect continuation of coverage upon the employee’s death, divorce or legal separat ion, an employee’s entitlement to Medicare, a dependent’s loss of dependent status under family coverage, or the employer’s filing of a bankruptcy proceeding. All employees, as well as their qualified dependents, will receive a notice of mandated insurance continuation benefits at the time of hire or whenever the plan coverage for the employee begins. If a qualifying event which entitles the employee and/or qualified dependents to continuation coverage occurs, the plan administrator will notify the qualified beneficiaries of their right to elect continuation coverage. Unless otherwise agreed, continued participation is solely at the participant’s expense. 62 Employee Contribution Eligible employees are responsible for payment of 20% of the full plan premium. 11.20 PAYMENT IN LIEU OF HEALTH/MEDICARE/DENTAL INSURANCE For those employees with coverage from a spouse or other coverage from an outside source, are eligible to select Payment in Lieu of Health Insurance (PILHI). Proof of Health Insurance To be eligible you must present evidence of other current health insurance coverage to the Human Resources Clerk. This can be an insurance card or document showing you are covered under another policy. The month after you submit such evidence to us we will remove you from our health insurance policy and pay you an additional $280 per month on regular payroll for family coverage. This is payable the first pay period of each month and counts as regular income to you to be spent however you please. It is fully taxable but does not count toward your WRS retirement contribution. Single coverage payout would be $140 per month. Employees Eligible for Medicare Employees that are single or married and are eligible for Medicare may choose this option. They will receive an additional $280 per month. The employees must show they are enrolled in the program by providing documentation to that effect. You may begin participation in this program any time after January 1. You may arrange your coverage so that the effective date is January 1, but you must be able to be covered under your spouse’s program by January 1. You can be reinstated into the City’s program on the first of the month following notification to us that: 1. You are no longer covered under your spouse’s (or other) health insurance program, 2. Your spouse is no longer eligible for insurance, it is no longer offered, or the policy coverage has substantially changed from the time when you dropped the City’s coverage. Once an employee has been accepted for enrollment in Medicare, that employee would not be eligible to change back his/her former coverage. An employee considering going on Medicare must be confident of his/her choice is the appropriate one because opting back out because the out of pocket costs are higher than expected or the coverage is not as good as believed. The payment per month is intended to assist you in meeting higher deductible or monthly premium charges under your spouse’s policy with the balance serving as an incentive. If you currently have voluntarily chosen not to take City health insurance coverage you are eligible to participate in this program by supplying proof of spousal coverage. Dental Insurance Employees who choose not to choose Dental Insurance will receive $25 dollars for a family and $15.00 for single plus one and single coverage per month. No proof of alternate coverage is required. Employees who elect this option will not be able to choose c overage after they have elected so until the following year. If an employee decides they again want coverage they will need to notify the City by October 1 of the year prior to going on the plan. As with health insurance payout, payments are made per pay period, and taxes will be deducted and will not count toward your WRS contribution. 63 The intent of this program is to assist the City in lowering its health insurance costs. If it turns out that this program is instead costing the City money, we will cancel the program and return the affected employees to their status before they elected to participate. 11.21 LIFE INSURANCE The City provides basic life insurance for eligible employees (regular full-time and part-time working at least 30 hours per week). Optional life insurance is also available for an employee to purchase for themselves, spouse or dependent child(ren). Depending on the life insurance volume requested, an employee or spouse may be required to complete an evidence of insurability (EOI) form prior to approval. 11.22 SECTION 125 - MEDICAL AND DEPENDENT CARE FLEXIBLE SPENDING ACCOUNT The City offers a Section 125 Medical and Dependent Care Flexible Spending account program. Employees are responsible for electing participation annually and for the selection of their annual deferral amounts. If the program is offered and the funds are available in the annual budget, the City will cover the cost of participation fees for employees participating in this program. 11.23 EMPLOYEE RECOGNITION SERVICE AWARD PROGRAM The City has enacted this schedule for the Service Award Program to express its gratitude and appreciation to those employees with a selected number of years of service with the City. All regular full-time employees of the City of Amery shall earn longevi ty pay in designated amounts after completion of periods of uninterrupted service as listed below: After One (1) Year of Service $ 100.00 After Five (5) Years of Service $ 200.00 After Ten (10) Years of Service $ 300.00 After Fifteen (15) Years of Service $ 400.00 After Twenty (20) Years of Service $ 500.00 Each additional 5 years of service after 20 years $ 500.00 Calculation of service award pay shall be determined by the employees’ hiring date. Payment shall be paid during the first pay period in December of the year that is earned. 11.24 AMERICANS WITH DISABILITIES ACT It is the intent of the City of Amery to guarantee disabled persons’ equal opportunity to participate in, and to enjoy the benefits of City services, programs or activities, and to provide disabled employees a healthy work environment. Upon request, the City of Amery will provide reasonable accommodation in compliance with the Americans with Disabilities Act (ADA), as long as such action does not create an undue hardship for the City in accordance with federal and state law. Recruitment and selection processes will grant equal opportunity for employment to qualified applicants and will not discriminate on the basis of disability. Reasonable accommodation will be provided upon request during 64 the application/interview process. If at any time a City employee requires reasonable accommodation to continue performing the essential functions of his/her job, the individual claiming the disability shall notify the City Administrator of the claimed disability through a written request for reasonable accommodation. The candidate or employee claiming to have a disability and requesting accommodation shall provide the following: A. Documented medical evidence of the claimed disability. B. A written statement of the requested accommodation that would enable the candidate or employee to perform the essential functions of his/her job, thus meeting City performance standards. The City Administrator shall review any requests for accommodation to determine their validity and shall make a recommendation to the governing body regarding potential remedies. 11.25 PERSONAL CHANGES Employees shall report any personal changes that might affect records and/or benefits to the designated Human Resources Clerk. These may include, but are not limited to changes in covered dependents, names, marital status, address, telephone number, driver’s license number, number of tax exemptions, insurance classification, beneficiary designations, and individuals to be contacted in case of an emergency. 65 Chapter 12 - TRAINING AND DEVELOPMENT 12.1 Training and Career Development Policy ...................................... 64 12.2 Promotion and Transfers ............................................................... 64 12.3 Performance Evaluations ............................................................... 64 12.1 TRAINING AND CAREER DEVELOPMENT POLICY The City is committed to a program of staff development based on a goal of creating a climate of and opportunities for employee growth. Staff development within the City consists of: orientation to the City and the specific job by the employee's supervisor(s); departmental and general staff meetings; periodic performance review and evaluation; and training. In addition to an internal program of staff development, the City is committed to a policy of providing staff members with external opportunities for job and career development through training sessions which are pertinent to the jobs of the employees and the needs of the City and which are sponsored by federal and state agencies; and educational or study leaves, conferences, institutes or seminars and classes offered by other agencies. Employer -required education and training may occur during scheduled wo rking hours and as such employee time will be paid by the employer. 12.2 PROMOTION AND TRANSFERS Position vacancies may be filled by promoting qualified people from within. Notices of position vacancies may be posted internally and advertised in the external media at the same time. Vacancies may be filled by a current employee if the current employee is considered along with other applicants. Except in cases where there are reasons for demanding a specific level of educational achievement for a position, preferred education level will be stipulated with consideration given to equivalent experience. Transfers. Employees may be transferred within the organization to positions where their skills will be best utilized. When transfers of personnel are necessitated by organizational changes, the City will attempt to place the affected employees in positions that w ill permit them to maintain their current wage level. When making transfers within the organization, the City will take the desires of the employees involved into consideration. Transfers will be made in the best interest of the City. 12.3 PERFORMANCE EVALUATIONS The City of Amery has established a performance evaluation system for all regular full -time and regular part - time employees. The performance evaluation system is designed to: • Facilitate continuous two-way communication between employee and supervisor. • Review employee performance in relation to City goals and objectives and department expectations. • Recognize the achievements, accomplishments and contributions of employees. • Identify areas for employee training and development. • Provide a basis for planning future performance. • Identify and correct performance problems. 66 Performance feedback is an ongoing process. It provides communication between the employee and supervisor, planning and goal setting and evaluation of the employee’s performance. Annual Evaluation Process An annual performance evaluation will be conducted for all employees. This evaluation provides an opportunity to review job responsibilities, performance and to review and update department and employee goals. The employee should be a participant in the ev aluation process to ensure that two -way communication is taking place. The employee's job performance will be evaluated based on such factors as knowledge of the job; productivity; quality of work; dependability; judgment; and ability to work effectively with others. Their performance evaluation will focus on attaining mutual ly agreed upon performance goals or objectives. The employee will participate in the evaluation and will have an opportunity to respond in writing to comments on his/her performance. A copy of the performance evaluation and any employee response shall be p rovided to the employee and placed in the personnel file. Supervisors are encouraged to have employees perform a self - evaluation and compare the results with the supervisor's evaluation. Chapter 13 - EMPLOYEE DISCIPLINE AND DISCHARGE 13.1 Policy................................ ................................ .......................66 13.2 Causes for Disciplinary Action ................................ ...................66 13.3 Documents ................................ ................................ ..............67 13.4 Disciplinary Actions ................................ ................................ ..68 13.1 POLICY Employees are to be informed of the behavior that is expected of them when performing their work -related duties and of the rules, regulations, policies, procedures and practices by which they must abide while working for the City of Amery. Disciplinary act ion results from failure to meet such expectations and to abide by such rules, regulations, policies, procedures and practices. It will be the practice of the City of Amery to put in writing its rules, regulations, policies, procedures, and practices. All new employees will be oriented to these rules, regulations, policies, procedures, and practices at the time of employment. The standards of employee conduct normally required are, but not limited to, the following: There is to be no fighting; no use of obscenities; no use of alcoholic beverages or controlled substances on the premises; and there is to be no theft or misuse of City or personal property. The expected behavior will be the standards of employee conduct, whether or not such are in writing. 13.2 CAUSES FOR DISCIPLINARY ACTION AND DISCHARGE Reasonable standards of employee conduct are necessary to provide the best possible work environment for the City’s employees and the highest quality service for the residents of the City of Amery. Violation of these standards will result in disciplinary a ction up to and including immediate discharge. These work standards include, but are not limited to: 1. Failure to comply with the explicit requirements of the Personnel Policy Manual or policies, procedures, rules, regulations and directives of individual departments; 2. Substantiated failure to perform according to the job description and requirements of one's position; 3. Insubordination; 4. Falsification of employment application, or agency records; 5. Willful conduct endangering the welfare of a citizen or of fellow employee; 6. Sexual or other unlawful harassment toward co-workers, superiors or to the public; 7. Reporting for work under the influence of alcohol, use of or with any detectable amount of alcohol or unlawful drugs in the employee’s system during work hours; Use of alcohol or unlawful drugs while on duty or at work is prohibited. This includes while at tending City sponsored training and meetings unless the employee’s business is completed for the day. 8. False claims for salary and/or reimbursement for job expenses; 9. Disclosure of confidential information regarding the City, a citizen, and/or an employee without proper authorization; 10. Use of City equipment and/or supplies for personal benefit; 11. Refusal to report for physical examination, laboratory tests, or x -rays when requested by the City of Amery; 12. Unauthorized possession of weapons; 13. Sleeping on duty; 14. Gambling on City premises; 68 15. Use of the employee's position to plan, initiate, participate in, or otherwise aid or assist in the conduct of any unlawful demonstration; rioting or civil disturbance; 16. Participation in connection with the performance of job duties, in any form of picketing, protest, neglect of duty, contractual obligations or other City of Amery policies; 17. Refusal or failure to obey legitimate orders from a supervisor; 18. Unwillingness to submit to the supervisor's authority; 19. Insulting behavior towards a supervisor; 20. Drawing salary for time not actually on duty; 21. Frequent tardiness or absenteeism; 22. Falsification of forms or expense vouchers; 23. Deliberate misuse of equipment or abuse of keys; 24. Negligence or willful damage to property; 25. Conviction of any criminal act the circumstances of which are substantially related to the duties performed; 26. Use of bribery; 27. Acceptance of gifts or gratuities; 28. Violation of the Hatch Act; 29. Loafing, loitering, or engaging in unauthorized personal business; 30. Failure to provide accurate and complete information whenever such information is required by an authorized person; 31. Failure to comply with health, safety, and sanitation requirements, rules, and regulations; 32. Failure to observe the time limits and scheduling of lunch, rest or wash-up periods; 33. Unauthorized absences; 34. Failure to notify the supervisor promptly of unanticipated absence or tardiness; 35. Unauthorized posting or removing of notices or signs from bulletin boards; 36. Unauthorized entry to City property, including unauthorized entry outside of assigned hours of work or entry to restricted areas; 37. Threatening, attempting, or doing bodily harm to another person; 38. Threatening, intimidating, interfering with, or using abusive language toward others; 39. Making false or malicious statements concerning other employees, supervisors, or the City; 40. Unauthorized solicitation for any purpose; 41. Inappropriate dress or lack of personal hygiene which adversely affects proper performance of duties or constitute a health or safety hazard; 42. Unauthorized or improper use or possession of uniforms, identification cards, badges, or permits; 43. Loss of driver’s license if required for the position; 44. Failure to exercise good judgment, or being discourteous in dealing with fellow employees, or the general public, 45. Public conduct in violation of the philosophy and mandate of the City of Amery, or other direct action that is in violation of law. 13.3 DOCUMENTS Employees may from time to time be asked to sign evaluations, disciplinary actions or other documents. If an employee declines to sign, the supervisor and one witness will note the refusal on the document, which will be placed in the employee’s personnel file. The employee’s refusal to sign does not nullify the disciplinary action. 69 13.4 DISCIPLINARY ACTIONS Disciplinary action may be taken for violations of any personnel policies and procedures or for unsatisfactory work performance. At the City’s sole discretion, various types of employee discipline may be imposed that may include, but are not limited to, th e following: verbal warning, written warning or suspension. None of these disciplinary measures are required to be used before discharge from employment occurs nor are the listed disciplinary actions required to be used in any particular order. Employees w ho violate City policies and procedures or have unsatisfactory work performance are subject to disciplinary action, up to and including discharge from employment. 70 Chapter 14 - SEPARATION, DISCHARGE AND SUSPENSION 14.1 Separation ................................ ................................ ...............69 14.2 Discharge ................................ ................................ .................71 14.3 Suspension ................................ ................................ ..............72 14.4 Exit Interview ................................ ................................ ..........72 14.1 SEPARATION There are many reasons an employee may separate from their employment with the City. Upon receipt of notice of an employee’s intent to voluntarily separate from employment, the supervisor should notify the City Administrator and Human Resources. The following types of separations apply: Resignation: Resignation is a voluntary act initiated by an employee to end employment with the City. Employees who provide a minimum of fourteen (14) working days’ notice prior to the effective date of resignation shall leave employment in good standing and remain eligible for rehire. Supervisors should confirm the resignation in writing to the employee, and ensure the resignation is properly documented. If an employee fails to give the required notice, the employee will be considered not to have resigned in good standing, unless the City Administrator determines that acceptable reasons for a shorter notice period exist. Department Heads who decide to terminate employment or retire from the City, are requested to provide at least 30 days’ advance written notice and will be effective upon receipt by the appointing authority or upon the date specified. Reduction-in-Force: Reductions in the workforce are employer-initiated actions that may occur through layoffs or furloughs, in addition to attrition or position elimination or modification of positions. The City will determine the Departments, number of positions and persons impacted by the reduction in workforce. In the event of a reduction in workforce through layoff or furlough, affected employees will be laid off or furloughed based on impact on City operations, experience in a particular position, skills, abilities, qualifications, length of service and the interests and needs of the employer. Length of service shall not be the deciding factor in any decision regarding who will be laid off. The City may choose to solicit volunteers for the reduction in workforce. Retirement: A voluntary act initiated by the employee to end employment with the City and to begin drawing earned benefits through the Wisconsin Retirement System. Employees wishing to retire from City service are to provide at least sixty (60) days advance written notice to Human Resources in order to allow time to properly coordinate all aspects of retirement benefits. Involuntary Termination: Involuntary, employer-initiated actions in response to an employee’s failure to satisfactorily perform assigned job duties and/or failure to comply with the City’s work rules. Job Abandonment: Not reporting to work and not calling to report the absence is a no-call/no-show and is a serious matter. The first instance of a no call/no show will result in a final written warning. The second separate offense may result in termination of employment with no additional disciplinary steps. A no call/no show lasting three days will be considered job abandonment and deemed an employee’s 71 voluntary resignation of employment. Demotion: An employee may be demoted to a position of lower grade for which he/she is qualified for any of the following reasons, including but not limited to: when an employee would otherwise be laid- off because the position is being eliminated; the position is being reclassified to a higher grade; lack of work; lack of funds; when an employee does not possess the necessary qualifications to render satisfactory service in the position held, or when removed during probation; when an employee voluntarily requests such demotion. All demotions must receive the a pproval of the City Council, Administrator or designee, and the appropriate Department Head/Supervisor concerned. If the employee is demoted involuntarily, the employee may appeal the decision to the City Council, which shall carefully consider the appeal and the Administrator or designee shall transmit its decision to the employee at the earliest practical date. Reinstatement: A former regular employee may be reinstated to their former position if they resigned in good standing and if, within three years from the date of resignation, there is a vacancy, and their reinstatement is recommended by the Department Supervisor and approved by the City Administrator. If an employee is reinstated after one year from the date of resignation but less than two years, the employee will be reinstated and accrue benefits based on his/her total years of service, but shall not receive any prior balances. An employee who is terminated because of reduction in force may be reinstated within one (1) year of the date of separation, with the approval of the Administrator or designee. An employee who is reinstated will be credited with previous service and previously accrued PTO leave. Death of Active Employee: Separation will be effective as of the date of death. All compensation due (as if the employee resigned employment) will be paid to the estate of the employee. At the time of an employee’s separation, whether voluntary or involuntary, all City documents and other items of City property in the employee’s possession (i.e., cell phones, identification cards, uniforms, keys, key cards, credit cards or procurement cards, tools, and equipment) must be returned on or before their last day of work. It will be the supervisor’s responsibility to ensure that all City property is returned. An exit interview will be conducted for all separations of employment for regular full and part-time employees through Human Resources. This interview is intended to be beneficial for both the city and the departing employees. Employees will have the oppor tunity to air concerns or receive answers to specific questions. Additionally, it is the intention of the City to obtain information that will help in recruitment and retention efforts. Any employee who resigns or who is terminated will receive their final paycheck on the next regularly scheduled payday. Separation Procedures: • Upon any separation from employment, compensation and benefits which have been earned and accrued will be credited pursuant to written policy. • Resigning employees should make an appointment with Human Resources for an exit interview. 72 14.2 DISCHARGE Subject to the terms of any applicable collective bargaining agreement, involuntary termination of employment (discharge) may be initiated by the City of Amery for any reason not prohibited by law. At the time of discharge, the appropriate Department Head or Supervisor will normally give the employee who is being terminated, written grounds for the termination. Employees have ten (10) working days from this notice to file an intent to appeal to the Administrator or designee. An employee discharged by the City for malfeasance or conduct inconsistent with the principles of the City of Amery as described in these policies, will be terminated immediately. A temporary employee may be discharged at any time without notice. An employee who is discharged for disciplinary reasons will be relieved of all duties and responsibilities and discharged from the employment of the City of Amery. An employee may be discharged without warning by the Administrator for causes related to personal conduct in order to avoid undue disruption of work, to protect the safety of persons or property, or for other serious reason. If an immediate discharge is made, a written summary giving the circumstances and facts leading to the discharge dismissal will be prepared for the City Council. A copy of the summary will be filed in the employee's personnel file and one (1) copy will be delivered to the employee. All discharges may be for these or other appropriate causes: 1. Failure of the employee to perform the duties as listed in job description with competence and integrity; 2. Refusal or failure to obey legitimate orders from a supervisor, unwillingness to submit to the supervisor's authority or insulting behavior toward a supervisor; 3. Failure to respect confidentiality of records or other information or drawing salary for time not actually on duty; 4. Frequent tardiness or absenteeism; 5. Falsification of forms or expense vouchers; 6. Serious deliberate misuse of equipment or abuse of keys or use of City equipment and/or supplies for personal benefit; 7. Conviction of any criminal or civil act which impairs the employee's ability to perform his/her job responsibilities, including but not limited to, Operating Motor Vehicle While Impaired (OWI), other serious traffic offenses, disorderly conduct, battery, theft, etc.; 8. Use of bribery; acceptance of gifts or gratuities; violation of the Hatch Act; 9. Public conduct in violation of the philosophy and mandate of the City of Amery; 10. Failure to abide by written City policy or any activity in opposition to the stated aims or goals of the City of Amery, (this differs from suspension in that there is no question the cause occurred); 11. Gross misconduct including but not limited to: (a) Use of alcoholic beverages or other drugs on the premises of the City; (b) Appearing for work under the influence of alcoholic beverages, non -prescribed habit forming drugs or hallucinogenic materials; 73 (c) Sexual harassment; (d) Fighting or attempting to injure others; (e) Falsifying or misusing records including applications; (f) Any other serious violations of the law. 12. Failure to meet the terms of: (a) Introductory period; (b) Performance evaluation; (c) Disciplinary action. 13. Violations of the standards for employee conduct outlined in Subsection 13.2., Causes for Disciplinary Action and Discharge. 14.3 SUSPENSION Disciplinary Suspension. An employee who is suspended for disciplinary reasons will be relieved temporarily of all duties and responsibilities and the suspension may be either with or without pay. An employee on suspension is to leave work and not to report back to work until instructed to do so in writing. Immediate Disciplinary Suspension . An employee may be suspended without pay and/or warning by the appropriate Department Head/Supervisor (or in the case of Department Heads, by the Administrator or designee). When an employee receives an immediate suspension, the following steps will be taken by the appropriate Department Head/Supervisor, or Administrator or designee. The employee will be told to leave City property at once and remain away until further notice. A written summary giving the circumstances a nd facts leading to the suspension will be prepared; one (1) copy will be filed in the employee's personnel file and one (1) copy will be delivered to the employee. Immediate suspension shall be approved by the Administrator or designee as soon as possible following the action. Non-Disciplinary Suspension. During the investigation, hearing or trial of an employee on any criminal charge or during the course of any civil action involving an employee, the appropriate Department Head/Supervisor or the Administrator or designee) may suspend the employee without pay and/or warning for the duration of the proceeding. Full recovery of pay and benefits for the period of non -disciplinary suspension may be authorized by the City Council if the suspension results in full reinstatement of the employee. 14.4 EXIT INTERVIEW The purpose of an exit interview to collect information to give us as an employer a unique perspective on its performance and employee satisfaction. The exit interview has three purposes: to learn where the City can improve itself, to make sure employees leave feeling good about their service and, in some cases, [to encourage] the employee to stay under new circumstances. All employees aside from temporary staff, staff who are terminated, and library staff (excluding the Library Director) are subject to this Exit Interview Policy. Exit Interviews will take place during the final week of employment. The interview will be conducted by Human Resources staff. 74 Chapter 15 - COMPLAINT PROCEDURE AND APPEALS 15.1 Coverage ................................ ................................ .................73 15.2 Contractual Grievance Procedure ................................ .............73 15.3 Non-Contractual Complaint Procedure ................................ .....73 15.4 Employee Rights ................................ ................................ ......74 15.5 Violations ................................ ................................ ................74 15.1 COVERAGE The City of Amery is committed to provide complaint procedures, in accordance with Federal regulations, State statutes and labor agreements, to assure that employees may be informed of specific guidelines to follow in filing a job-related complaint. A complaint shall be considered to be any dissatisfaction arising from an interpretation, application or claimed violation of any work-related City policy or procedure. It is important that any aggrieved employee pay particular attention to the time limitations outlined in the relevant grievance or complaint procedure. Whether or not the grievance or complaint is heard may depend upon the timeliness of its filing. 15.2 CONTRACTUAL GRIEVANCE PROCEDURE The Contractual Grievance Procedure is used by represented employees for matters related to labor contracts. The specific procedures are outlined in each labor contract. 15.3 NON-CONTRACTUAL COMPLAINT PROCEDURE The Personnel Policies of the City of Amery provide a non -contractual complaint procedure for all employees. The following procedure shall govern the handling of all non-contractual complaints. Initial Presentation. The employee shall first present his/her complaint in writing within thirty (30) working days of the alleged violation to his/her immediate supervisor who shall decide or determination thereof, within ten (10) working days and so advise the employee. If the complaint is against his/her supervisor or there are other mitigating issues, the complaint can be immediately made to the Department Head. The employee shall sign and date a copy of the decision to acknowledge receipt thereof, which will be placed in the employee's personnel file. The employee may take the complaint to the next level if there is not agreement with the supervisor's decision. Appeal to Department Head . If the complaints are not resolved to the satisfaction of the employee by the immediate supervisor, the employee may appeal to the Department Head in writing within ten (10) working days after receipt of the decision referred to above. The Department Head shall advise the employee in writing within ten (10) working days after receipt of the appeal of the decision or determination. The employee shall sign and date a copy of the decision to acknowledge receipt thereof which will b e placed in the employee's personnel file. 75 Appeal to Administrator or Designee . In the event the employee is not satisfied with the decision or determination of the Department Head, he/she shall appeal by giving notice in writing to the Administrator or designee within ten (10) working days after receipt of the Department Head's de cision or determination. Immediately upon receiving notice of appeal and within two (2) complete working days, the Department Head shall forward all papers and information received concerning the complaint to the Adminis trator or designee. The Administrator or designee shall advise the employee in writing within ten (10) working days after receipt of the appeal of the decision or determination. The employee shall sign and date a copy of the decision to acknowledge receipt thereof which will be placed in the employee's personnel file. Appeal to the City Council . If the employee wishes to appeal the decision of the Administrator or designee, he/she shall advise the Mayor in writing within ten (10) working days of the receipt of the decision. The Mayor will establish a date for the hearing. The employee shall s ign and date a copy of the decision to acknowledge receipt thereof which will be placed in the employee's personnel file. 15.4 EMPLOYEE RIGHTS Employees may present complaints pursuant to this policy on their own behalf, or, in the case of represented employees, through the appropriate representative. In so doing, employees shall be assured of freedom from restraint, interference, discrimination and reprisal. Complaints may be presented only through the established lines of authority. When appealing termination, the employee will have the right to appear with legal counsel and the right to hear the charges, evidence and witnesses against him/her and the right to cross examine. 15.5 VIOLATIONS It will be a violation of the policies for any employee or member of the City Council to interfere with, threaten, coerce, restrain, discharge, retaliate against or otherwise discriminate against any employee or other person because he/she has filed a complaint or given testimony in connection with a grievance, complaint or an appeal. 76 APPENDICES Form Name of Document Chapter Page Reference A Payroll Action Form Chapter 5 - Compensation 15 B Fraud Prevention & Whistleblower Policy Chapter 8 Cross Reference: Chapter 5-Compensation Chapter 10 – Reimbursement / Expense Reports 25 14 41 C Acknowledgement of Remote Worker Policy Chapter 9 – Working Hours, Attendance Regulations 35 D FMLA Information Chapter 11 – Employee Benefits, Holidays, Leaves of Absence 51 E Work Comp Claim Form Chapter 11 – Employee Benefits, Holidays, Leaves of Absence 58 77 CITY OF AMERY PERSONNEL ACTION FORM (PAF) PERSONNEL ACTIONS (mark all boxes that apply) HR USE ONLY Date Received: _________________ Received By: ___________________ ❑ NEW HIRE ❑ JOB STATUS CHANGE ❑ PERSONAL CHANGE ❑ TRANSFER ❑ RETURN FROM LAYOFF ❑ REINSTATEMENT ❑ LAYOFF ❑ WAGE CHANGE ❑ LEAVE OF ABSENCE ❑ EVALUATION ❑ EMPLOYMENT SEPARARTION ❑ OTHER_______________ PERSONAL INFORMATION Name:__________________________________________________________ _____________________________________________ First Middle Last Social Security #: _______________________________________ Date of Birth: ________________________________________ Address: ___________________________________________________________________________________ __________________ PO Box Street Address City State Zip Code Cell Phone: ____________________________________________ Home Phone: _______________________________________ Emergency Contact (Name and Phone): ___________________________________________________________________________ JOB STATUS INFORMATION Hire / Effective Date:_________________ Dept: ___________________________ Job Title: _________________________________ Change To: Dept: _________________ __________ Job Title: _________________________________ ----------------------------------------------------------------------------------------------------------------------------------------------------------------- HIRE STATUS: ❑ Regular ❑ Reinstatement ❑ Seasonal ❑ Education Program to Regular ❑ Transfer ❑ Promotion ❑ Demotion ❑ Temp to Regular ❑ Retro Back Pay to: ______________ ❑ Temporary Hire, not to exceed ________ days ❑ Emergency Hire, not to exceed _______ days ----------------------------------------------------------------------------------------------------------------------------------------------------------------- WORK STATUS: ❑ Full-Time (30 hours or more per week) ❑ Part-Time (Less than 29 hours per week) ❑ Less than 52 weeks ----------------------------------------------------------------------------------------------------------------------------------------------------------------- PAYROLL STATUS: ❑ Increase ❑ Decrease ❑ Same Current: ___________ per hour ❑ hourly ❑ salaried Change to: ______________ per hour ❑ hourly ❑ salaried LEAVE OF ABSENCE ❑Type of Leave: _____________________________________________ Actual Last Day Worked: ____________________________ ❑Extend LOA: Previous RTW Date: ______________________________ New Anticipated RTW Date: _________________________ ❑Return from Leave of Absence: ________________________________ Actual First Day Back to Work: _______________________ SEPARATION OF EMPLOYMENT *Actual Last Day Worked: ________________________________ *Documentation must be attached ❑ Resignation ❑ Written ❑ Verbal ❑ Layoff ❑ Permanent ❑ Temporary / Seasonal *if subject to recall, note RTW date: ___________________ ❑ Temporary Hire / Interim Assignment Ended ❑ Pay Out Annual Leave Hours ❑ Separation of Employment: Policy Violations: ____________________________________________________ __________ AUTHORIZING SIGNATURES Employee Signature: ________________________________________________________ Date: ____________________________ Supervisor Signature: _________________________________________________________ Date: ____________________________ Human Resources Signature: ___________________________________________________ Date: ____________________________ 78 CITY OF AMERY FINANCIAL POLICIES/PROCEDURES Fraud Prevention & Whistleblower Policy City of Amery Fraud Prevention & Whistleblower Policy Purpose: The City of Amery is committed to the highest standards of integrity, accountability, and responsible stewardship of public funds. The purpose of this policy is to (1) establish the City's position on fraud, waste, and abuse of public resources; (2) define what constitutes fraudulent or dishonest conduct; (3) establish procedures for reporting suspected fraud; and (4) protect employees and others who report suspected misconduct in good faith from retaliation. Scope: This policy applies to all City of Amery employees (full-time, part-time, and temporary), elected and appointed officials, volunteers, vendors, contractors, and any other individuals who interact with City assets, funds, or operations. Policy Statement: The City of Amery maintains a zero-tolerance position with respect to fraud, theft, and dishonest conduct. Any employee or official found to have committed fraudulent acts will be subject to disciplinary action up to and including termination of employment, and the City will pursue all available civil and criminal remedies. The City Council and City Administrator are responsible for establishing a culture of ethical conduct and for ensuring this policy is communicated to all staff. Definitions: • Fraud: An intentional act involving deception, misrepresentation, or concealment undertaken for personal gain or to harm the City. Examples include: misappropriation or theft of City funds, property, or assets; falsification of financial records, timesheets, expense reports, or official documents; unauthorized use of City credit cards, accounts, or purchasing authority; submission of false claims for reimbursement; acceptance of unauthorized payments, kickbacks, or bribes; and intentional misrepresentation of facts in grant applications or financial reporting. • Waste: The extravagant, careless, or needless expenditure of City funds or resources, or the consumption of City property that results from deficient practices or controls, even if not intentional. • Abuse: Behavior by a City employee or official that is deficient or improper compared to a reasonable standard of conduct, including misuse of position or authority for personal benefit or the benefit of others. • Whistleblower: Any person who reports a good-faith concern about suspected fraud, waste, abuse, or other misconduct under this policy. Responsibilities: City Administrator: • Serve as the primary point of contact for fraud reports under this policy. • Oversee investigations of suspected fraud in coordination with the City Attorney and, where appropriate, law enforcement. • Report confirmed or substantiated fraud findings to the City Council. 79 • Ensure this policy is reviewed annually and that staff are trained on its provisions. Clerk-Treasurer: • Maintain financial controls consistent with this policy and the City's Investment, Fund Balance, and Purchasing policies. • Report to the City Administrator any anomalies or transactions that cannot be reconciled or that suggest unauthorized activity. • Pursuant to Municipal Code §101-4(I)(27) the Clerk-Treasurer will perform the duties of the City Administrator in the event of their absence. Department Heads: • Model ethical conduct and reinforce this policy with department staff. • Report any suspected fraudulent activity to the City Administrator immediately. All Employees and Officials: • Act with integrity in all dealings involving City resources. • Report suspected fraud, waste, or abuse promptly using the procedures in this policy. • Cooperate fully with any investigation conducted under this policy. Reporting Suspected Fraud: Any person who suspects fraud, theft, waste, or abuse of City resources is strongly encouraged to report their concern promptly. Reports may be made through any of the following channels: 1. City Administrator • In person, by phone, or in writing to: Alex Mansfield, City Administrator 104 Maple Street West – Suite A, Amery, WI 54001 (715) 268-3411 2. City Attorney (Confidential Channel) • If the suspected fraud involves the City Administrator, or if the reporting person is not comfortable reporting to the City Administrator, reports may be made directly and confidentially to the City Attorney. Contact information for the City Attorney is available from City Hall. 3. City Council • If the suspected fraud involves senior leadership, reports may be made in writing to the Mayor or any City Council member. 4. Law Enforcement • Any person may report suspected criminal conduct directly to the Amery Police Department or the Polk County Sheriff's Office at any time. Nothing in this policy is intended to discourage direct contact with law enforcement. Reports may be made anonymously; however, anonymous reports may be more difficult to investigate. Individuals are encouraged to provide their contact information so that investigators can follow up if needed. Providing false information knowingly is itself a violation of this policy. 80 Investigation Procedures: 1. Upon receipt of a fraud report, the City Administrator will conduct a preliminary assessment within 10 business days to determine whether the reported conduct warrants a formal investigation. In the event of a fraud report regarding the City Administrator, the Mayor and Council will coordinate with a third-party investigator to conduct the assessment. Based on the investigation, the Mayor and Council will discuss how to proceed. 2. Formal investigations will be conducted by the City Administrator in coordination with the City Attorney. The City may engage an independent auditor, forensic accountant, or other outside expert where warranted by the complexity or seriousness of the allegation. 3. The subject of a complaint will not be informed of the identity of the reporting person without that person's consent, to the extent permitted by Wisconsin Public Records Law (Wis. § 19.31 et seq.). 4. If there is reason to believe a criminal act has occurred, the City Administrator shall refer the matter to the appropriate law enforcement agency and to the Wisconsin Department of Justice if required. 5. Investigations shall be conducted with due respect for the rights of all persons involved, including the accused, and findings shall not be disclosed beyond those with a need to know until the investigation is complete. 6. The City Council shall be notified of the existence of a formal investigation and shall receive a summary of findings upon conclusion. Anti-Retaliation / Whistleblower Protections: The City of Amery strictly prohibits retaliation against any employee, official, or other person who in good faith reports a suspected violation of this policy, participates in an investigation, or refuses to participate in conduct they reasonably believe to be fraudulent or unlawful. Prohibited retaliatory actions include but are not limited to: termination, demotion, suspension, reduction in pay or hours, reassignment, harassment, intimidation, or any other adverse employment action taken because of a good-faith report or participation in an investigation. Employees who believe they have experienced retaliation for reporting suspected misconduct should report the retaliation to the City Administrator or City Attorney immediately. Wisconsin Statutes § 895.65 provides additional whistleblower protections for employees of local governmental units; employees are encouraged to consult with the City Attorney or their own legal counsel regarding these rights. Knowingly filing a false report of fraud under this policy is a violation of this policy and may result in disciplinary action. Preventive Controls: The City will maintain the following controls to prevent and detect fraud, consistent with applicable financial policies: • Segregation of duties to the extent practicable given staffing levels, with compensating controls (City Council review, external audit) where full segregation is not possible. • Dual authorization for disbursements exceeding $5,000 — requiring both the Clerk-Treasurer and City Administrator to approve. • Regular review of bank reconciliations by the City Administrator. • Periodic review of user access rights in financial systems to ensure only authorized personnel have access to payment, payroll, and ledger functions. • Annual review of fidelity bond and employee dishonesty insurance coverage to confirm adequacy relative to cash and assets handled, as required by Wisconsin § 62.09(10). 81 • Annual independent audit of City financial statements, with the auditor's management letter reviewed by the City Council. Training: All City employees shall receive training on this policy upon hire and at least every two years thereafter. The City Administrator shall incorporate fraud prevention awareness into regular staff communications, particularly regarding purchase card use, expense reporting, and financial system access. Record Retention: All reports, investigation records, and related documentation shall be retained in accordance with Wisconsin's municipal records retention schedule and shall be treated as confidential to the extent permitted by law. Review: This policy shall be reviewed annually by the City Administrator and presented to the City Council for reaffirmation at least every three years or following any substantiated fraud incident. Developed: March 2026 Adopted: April 2026 82 Acknowledgment of Remote Worker Policy Employee must initial before each statement to which they agree: I have read and understand the attached Employee Remote Work Policy, and agree to the duties, obligations, responsibilities and conditions for remote workers described in the policy. I understand that I remain subject to all of City of Amery’s internal policies including, but not limited to, policies relating to technology, confidential information, harassment and discrimination prevention and safety policies. I agree that, among other things, I am responsible for following my remote work schedule, taking proper measures to secure City information, assets and systems and maintaining my work space in a safe manner. I understand that the Company may at any time change any or all of the conditions under which I am permitted to work remotely, or withdraw permission to work remotely. ______ Failure to comply with any of the above-mentioned requirements set forth in this policy may result in the immediate termination of the remote work agreement and potentially result in disciplinary action up to and including termination of employment. The Company has supplied me with the following equipment: Laptop Company policy relating to properly maintaining office equipment applies. At the end of the employment relationship or termination of this remote work agreement, I agree to immediately return this equipment or reimburse the City of Amery for the value of this equipment. Provided equipment shall be used for work related activities. I understand that the City may monitor any equipment that is provided to me. I have reviewed the Employee Remote Work Policy with my supervisor and understand its contents. I understand that this Policy may be altered or terminated at any time. Employee Signature Date Supervisor Signature Date Employee Address: (where majority of remote work will be performed) 83 84 85 EMPLOYEE ACKNOWLEDGEMENT I, , acknowledge receipt of these Personnel Policies. I understand that while the City of Amery believes wholeheartedly in its policies and procedures, many of which are set out herein, they are not conditions of employment. Rather, the Personnel Policies are simply a means to acquaint me with the City and its operations and provide guidelines in regard to its policies and my employment. I understand that by accepting employment with the City of Amery, I am not being asked or required to provide anything in return beyond my services. I further understand that the Personnel Policies do not constitute a contract of employment, express or implied, between the City and myself and that no oral statement by supervisors or management can alter this disclaimer or create a contract. Only the City Council has the authority to create an employment contract, and such contract must be in writing to be valid. I understand that, unless otherwise covered in a union contract, my employment with the City of Amery is “at-will”, not for any definite period of time, and may be terminated by myself or the City at any time and for any reason. I understand that the City reserves the right to modify, amend, or delete any provisions of these Personnel Policies at any time. I will receive copies of any such modifications, amendments, or deletions. I understand that these Personnel Policies supersede all previous manuals, handbooks, and policies that I have received or have been advised of by the City. I also understand that any subsequent revisions to the provisions of these Personnel Policies after I commence my employment will supersede those contained herein. Employee’s Name Printed Date Employee’s Signature CITY OF AMERY, WISCONSIN ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED DECEMBER 31, 2025 104 Maple St W, Suite A Amery, Wisconsin 54001 Phone: 715.268.7486 www.amerywi.gov FINANCIAL SECTION INDEPENDENT AUDITOR’S REPORT 1 BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements Statement of Net Position 6 Statement of Activities 8 Fund Financial Statements Balance Sheet - Governmental Funds 10 Reconciliation of Total Governmental Fund Balance to the Statement of Net Position - Governmental Activities 12 Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds 14 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities - Governmental Activities 16 Statement of Net Position - Proprietary Funds 18 Statement of Revenues, Expenses, and Changes in Net Position - Proprietary Funds 20 Statement of Cash Flows - Proprietary Funds 21 Statement of Fiduciary Net Position 22 Statement of Changes in Fiduciary Net Position 23 Notes to the Financial Statements 24 REQUIRED SUPPLEMENTARY INFORMATION Schedule of Employer Contributions - Last Ten Fiscal Years Wisconsin Retirement System 55 Schedule of Proportionate Share of the Net Pension Liability/(Asset) - Last Ten Measurement Years Wisconsin Retirement System 56 Notes to the Required Supplementary Information Wisconsin Retirement System 57 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual General Fund 59 Library - Special Revenue Fund 60 PAGE CITY OF AMERY, WISCONSIN TABLE OF CONTENTS FINANCIAL SECTION - Continued OTHER SUPPLEMENTARY INFORMATION Schedule of Revenues - Budget and Actual - General Fund 65 Schedule of Expenditures - Budget and Actual - General Fund 67 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Debt Service Fund 69 Tax Incremental District #6 - Capital Projects Fund 70 Capital Improvements - Capital Projects Fund 71 Tax Incremental District #10 - Capital Projects Fund 72 Combining Balance Sheet - Nonmajor Governmental Funds 74 Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds 76 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Tax Incremental District #7 - Capital Projects Fund 78 Tax Incremental District #8 - Capital Projects Fund 79 Tax Incremental District #9 - Capital Projects Fund 80 Schedule of Revenues, Expenses, and Changes in Net Position - Budget and Actual Water Utility - Enterprise Fund 81 Sewer Utility - Enterprise Fund 82 SUPPLEMENTAL SCHEDULES Long-Term Debt Requirements General Obligation Refunding Bonds of 2016A 84 General Obligation Refunding Bonds of 2021 85 General Obligation Refunding Bonds of 2024 86 Revenue Bonds of 2021 87 Revenue Bonds of 2021A 88 Revenue Bonds of 2025 89 Promissory Notes of 2019 90 Promissory Notes of 2021 91 Promissory Notes of 2022 (State Trust Fund Loan) 92 Promissory Notes of 2022 93 Promissory Notes of 2025 94 Promissory Notes of 2025A 95 PAGE CITY OF AMERY, WISCONSIN TABLE OF CONTENTS FINANCIAL SECTION This section includes: Independent Auditor’s Report Basic Financial Statements Required Supplementary Information Other Supplementary Information Supplemental Schedules INDEPENDENT AUDITOR’S REPORT This section includes the opinion of the City’s independent auditing firm. INDEPENDENT AUDITOR’S REPORT May 21, 2026 The Honorable Mayor Members of the City Council Amery, Wisconsin Opinions We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Amery (the City), Wisconsin as of and for the year ended December 31, 2025 , and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Amery, Wisconsin , as of December 31, 2025 , and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. 1 City of Amery, Wisconsin May 21, 2026 Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with generally accepted auditing standards, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit. Required Supplementary Information Accounting principles generally accepted in the United States of America require that the budgetary comparison schedules and supplementary pension schedules , as listed in the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Management has omitted a Management’s Discussion and Analysis t hat accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinions on the basic financial statements are not affected by this missing information. 2 City of Amery, Wisconsin May 21, 2026 Supplementary Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Amery, Wisconsin ’s basic financial statements. The other supplementary information and supplemental schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the other supplementary information and supplemental schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole. LAUTERBACH & AMEN, LLP 3 BASIC FINANCIAL STATEMENTS The basic financial Statements include integrated sets of financial statements as required by the GASB. The sets of statements include: Government-Wide Financial Statements Fund Financial Statements Governmental Funds Proprietary Funds Fiduciary Fund In addition, the notes to the financial statements are included to provide information that is essential to a user’s understanding of the basic financial statements. 4 See Following Page CITY OF AMERY, WISCONSIN Statement of Net Position December 31, 2025 5 ASSETS Current Assets Cash and Investments $ 2,734,643 1,919,312 4,653,955 Receivables - Net of Allowances Taxes 2,577,992 456,080 3,034,072 Delinquent Taxes 24,290 — 24,290 Accounts 166,229 — 166,229 Leases 31,570 344,500 376,070 Special Assessments 22,289 1,464 23,753 Loan 256,654 — 256,654 Other 94,626 — 94,626 Internal Balances (7,210) 7,210 — Inventory/Prepaids — 28,375 28,375 Total Current Assets 5,901,083 2,756,941 8,658,024 Noncurrent Assets Capital Assets Nondepreciable 1,161,349 15,272,343 16,433,692 Depreciable 24,066,293 12,975,809 37,042,102 Accumulated Depreciation (8,783,557) (7,633,825) (16,417,382) Total Noncurrent Assets 16,444,085 20,614,327 37,058,412 Total Assets 22,345,168 23,371,268 45,716,436 DEFERRED OUTFLOWS OF RESOURCES Deferred Items - WRS 898,970 148,719 1,047,689 Total Assets and Deferred Outflows of Resources 23,244,138 23,519,987 46,764,125 Primary Government Governmental Business-Type Activities Activities Totals CITY OF AMERY, WISCONSIN Statement of Net Position December 31, 2025 The notes to the financial statements are an integral part of this statement. 6 LIABILITIES Current Liabilities Accounts Payable $ 122,738 1,290,711 1,413,449 Accrued Payroll 133,698 15,586 149,284 Retainage Payable — 374,079 374,079 Deposits Payable 43,286 — 43,286 Accrued Interest Payable 78,817 47,098 125,915 Due to Other Governments 94,215 — 94,215 Current Portion of Long-Term Liabilities 963,454 440,010 1,403,464 Total Current Liabilities 1,436,208 2,167,484 3,603,692 Noncurrent Liabilities Compensated Absences Payable 144,880 28,778 173,658 Net Pension Liability - WRS 150,210 24,850 175,060 General Obligation Bonds Payable - Net 4,521,727 — 4,521,727 Notes Payable 5,690,488 — 5,690,488 Leases Payable 190,377 — 190,377 Revenue Bonds Payable — 12,825,802 12,825,802 Estimated Landfill Postclosure Liability 629,257 — 629,257 Total Noncurrent Liabilities 11,326,939 12,879,430 24,206,369 Total Liabilities 12,763,147 15,046,914 27,810,061 DEFERRED INFLOWS OF RESOURCES Property Taxes 3,499,090 — 3,499,090 Leases 21,445 220,407 241,852 Deferred Items - WRS 442,170 73,149 515,319 Total Deferred Inflows of Resources 3,962,705 293,556 4,256,261 Total Liabilities and Deferred Inflows of Resources 16,725,852 15,340,470 32,066,322 NET POSITION Net Investment in Capital Assets 5,695,395 7,355,709 13,051,104 Restricted CDBG Housing Revolving Loan 246,468 — 246,468 Library 102,655 — 102,655 Community Micro Loan 35,589 — 35,589 Capital Improvements 105,787 — 105,787 Tax Incremental District #8 39,473 — 39,473 Tax Incremental District #9 245,087 — 245,087 Equipment Replacement — 178,563 178,563 Unrestricted 47,832 645,245 693,077 Total Net Position 6,518,286 8,179,517 14,697,803 Primary Government Governmental Business-Type Activities Activities Totals The notes to the financial statements are an integral part of this statement. 7 Program Revenues Charges Operating Capital for Grants/ Grants/ Expenses Services Contributions Contributions Governmental Activities General Government $ 980,452 31,339 8,246 — Public Safety 1,713,289 286,153 18,246 — Public Works 1,530,126 415,653 311,014 155,036 Health and Human Services 29,578 — — — Culture and Recreation 920,090 30,853 282,972 — Conservation and Development 180,935 — 39,211 — Interest on Long-Term Debt 298,651 — — — Total Governmental Activities 5,653,121 763,998 659,689 155,036 Business-Type Activities Water Utility 513,948 495,494 — 190,150 Sewer Utility 1,092,045 1,226,060 — 2,280,551 Total Business-Type Activities 1,605,993 1,721,554 — 2,470,701 Total Primary Government 7,259,114 2,485,552 659,689 2,625,737 General Revenues Taxes Property Tax Room Tax Other Taxes Intergovernmental - Unrestricted State Shared Revenue Investment Income Miscellaneous Transfers - Internal Activity Change in Net Position Net Position - Beginning Net Position - Ending CITY OF AMERY, WISCONSIN Statement of Activities For the Fiscal Year Ended December 31, 2025 The notes to the financial statements are an integral part of this statement. 8 Net (Expenses)/Revenues Primary Government Governmental Business-Type Activities Activities Totals (940,867) — (940,867) (1,408,890) — (1,408,890) (648,423) — (648,423) (29,578) — (29,578) (606,265) — (606,265) (141,724) — (141,724) (298,651) — (298,651) (4,074,398) — (4,074,398) — 171,696 171,696 — 2,414,566 2,414,566 — 2,586,262 2,586,262 (4,074,398) 2,586,262 (1,488,136) 3,126,211 — 3,126,211 26,185 — 26,185 102,957 — 102,957 659,053 — 659,053 165,196 11,717 176,913 520,584 — 520,584 93,937 (93,937) — 4,694,123 (82,220) 4,611,903 619,725 2,504,042 3,123,767 5,898,561 5,675,475 11,574,036 6,518,286 8,179,517 14,697,803 The notes to the financial statements are an integral part of this statement. 9 Special CDBG Housing General Revolving Loan ASSETS Cash and Investments $ 1,431,395 — Receivables - Net of Allowances Taxes 1,892,490 — Delinquent Taxes 24,290 — Accounts 70,027 — Leases 31,570 — Special Assessments 22,289 — Loan 308 246,468 Other 94,626 — Due from Other Funds 2,871 — Advances to Other Funds 987,188 — Total Assets 4,557,054 246,468 LIABILITIES Accounts Payable 84,423 — Accrued Payroll 119,432 — Deposits Payable 43,286 — Due to Other Governments 94,215 — Due to Other Funds 7,210 — Advances from Other Funds — — Total Liabilities 348,566 — DEFERRED INFLOWS OF RESOURCES Property Taxes 2,559,693 — Leases 21,445 — Other 22,422 — Total Deferred Inflows of Resources 2,603,560 — Total Liabilities and Deferred Inflows of Resources 2,952,126 — FUND BALANCES Nonspendable 1,011,478 — Restricted — 246,468 Unassigned 593,450 — Total Fund Balances 1,604,928 246,468 Total Liabilities, Deferred Inflows of Resources, and Fund Balances 4,557,054 246,468 CITY OF AMERY, WISCONSIN Balance Sheet - Governmental Funds December 31, 2025 The notes to the financial statements are an integral part of this statement. 10 Revenue Capital Projects Tax Tax Debt Incremental Capital Incremental Library Service District #6 Improvements District #10 Nonmajor Totals 186,694 — — 700,298 — 416,256 2,734,643 145,945 — 211,561 — — 327,996 2,577,992 — — — — — — 24,290 — — — — 96,202 — 166,229 — — — — — — 31,570 — — — — — — 22,289 — — — — — 9,878 256,654 — — — — — — 94,626 — — — — — 2,871 — — — — — — 987,188 332,639 — 211,561 700,298 96,202 754,130 6,898,352 15,718 — — 13,375 9,222 — 122,738 14,266 — — — — — 133,698 — — — — — — 43,286 — — — — — — 94,215 — — — — — — 7,210 — — 859,410 — 127,778 2,871 990,059 29,984 — 859,410 13,375 137,000 2,871 1,391,206 200,000 — 289,918 — — 449,479 3,499,090 — — — — — — 21,445 — — — — — — 22,422 200,000 — 289,918 — — 449,479 3,542,957 229,984 — 1,149,328 13,375 137,000 452,350 4,934,163 — — — — — — 1,011,478 102,655 — — 686,923 — 320,149 1,356,195 — — (937,767) — (40,798) (18,369) (403,484) 102,655 — (937,767) 686,923 (40,798) 301,780 1,964,189 332,639 — 211,561 700,298 96,202 754,130 6,898,352 The notes to the financial statements are an integral part of this statement. 11 Total Governmental Fund Balances $ 1,964,189 Amounts reported for governmental activities in the Statement of Net Position are different because: Capital assets used in Governmental Activities are not financial resources and therefore, are not reported in the funds. 16,444,085 Revenue that is deferred in the funds financial statement because it is not available and recognized as revenue in the government-wide financial statements. 22,422 Deferred outflows (inflows) of resources related to the pensions not reported in the funds. Deferred Items - WRS 456,800 Long-term liabilities are not due and payable in the current period and therefore are not reported in the funds. Compensated Absences Payable (181,100) Net Pension Liability - WRS (150,210) General Obligation Bonds Payable (4,685,022) Notes Payable (6,316,479) Leases Payable (226,598) Unamortized Bond Premium (101,727) Estimated Landfill Postclosure Liability (629,257) Accrued Interest Payable (78,817) Net Position of Governmental Activities 6,518,286 CITY OF AMERY, WISCONSIN Reconciliation of the Total Governmental Fund Balance to the Statement of Net Position - Governmental Activities December 31, 2025 The notes to the financial statements are an integral part of this statement. 12 See Following Page CITY OF AMERY, WISCONSIN Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds For the Fiscal Year Ended December 31, 2025 13 Special CDGB Housing General Revolving Loan Revenues Taxes $ 2,372,663 — Intergovernmental 1,058,016 — Licenses and Permits 102,018 — Charges for Services 612,400 — Fines and Forfeitures 43,807 — Investment Income 165,159 9 Miscellaneous 42,271 — Total Revenues 4,396,334 9 Expenditures General Government 758,596 — Public Safety 1,442,737 — Public Works 1,022,211 — Health and Human Services 29,578 — Culture and Recreation 221,368 — Conservation and Development 49,511 15,029 Capital Outlay 76,499 — Debt Service Principal Retirement 8,535 — Interest and Fiscal Charges 485 — Total Expenditures 3,609,520 15,029 Excess (Deficiency) of Revenues Over (Under) Expenditures 786,814 (15,020) Other Financing Sources (Uses) Debt Issuance — — Premium on Debt Issuance — — Disposal of Capital Assets 3,148 — Transfers In 93,937 — Transfers Out (636,799) — (539,714) — Net Change in Fund Balances 247,100 (15,020) Fund Balance - As Previously Reported 1,608,608 261,488 Restatement - Change in Accounting Principle (250,780) — Adjustment - Nonmajor to Major — — Fund Balances - Beginning as Restated 1,357,828 261,488 Fund Balances - Ending 1,604,928 246,468 CITY OF AMERY, WISCONSIN Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds For the Fiscal Year Ended December 31, 2025 The notes to the financial statements are an integral part of this statement. 14 Revenue Capital Projects Tax Tax Debt Incremental Capital Incremental Library Service District #6 Improvements District # 10 Nonmajor Totals 200,000 — 278,762 — — 403,928 3,255,353 282,972 — 21,598 45,333 — 65,859 1,473,778 — — — — — — 102,018 — — — 1,000 — — 613,400 4,773 — — — — — 48,580 16 — — — — 12 165,196 12,739 — — 2,701 462,873 — 520,584 500,500 — 300,360 49,034 462,873 469,799 6,178,909 — — — 105,894 3,556 — 868,046 — — — 72,215 — — 1,514,952 — — — — — — 1,022,211 — — — — — — 29,578 456,444 — — 90,046 — — 767,858 — — 61,450 — 4,156 50,789 180,935 — — — 270,853 1,027,067 — 1,374,419 — 495,768 146,000 29,484 — — 679,787 — 141,031 34,986 83,134 18,938 — 278,574 456,444 636,799 242,436 651,626 1,053,717 50,789 6,716,360 44,056 (636,799) 57,924 (602,592) (590,844) 419,010 (537,451) — — — 2,160,000 570,000 — 2,730,000 — — — 23,472 8,491 — 31,963 — — — 21,200 — — 24,348 — 636,799 250,000 — — — 980,736 — — — — — (250,000) (886,799) — 636,799 250,000 2,204,672 578,491 (250,000) 2,880,248 44,056 — 307,924 1,602,080 (12,353) 169,010 2,342,797 58,599 — (1,245,691) (915,157) — 104,325 (127,828) — — — — — — (250,780) — — — — (28,445) 28,445 — 58,599 — (1,245,691) (915,157) (28,445) 132,770 (378,608) 102,655 — (937,767) 686,923 (40,798) 301,780 1,964,189 The notes to the financial statements are an integral part of this statement. 15 Net Change in Fund Balances - Total Governmental Funds $ 2,342,797 Amounts reported for governmental activities in the Statement of Activities are different because: Governmental funds report capital outlays as expenditures. However, in the Statement of Activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. Capital Outlays 1,365,053 Depreciation Expense (925,249) Disposals - Cost (17,710) Disposals - Accumulated Depreciation 14,020 Some revenues not collected as of the year end are not considered available revenues in the governmental funds. These are the amounts that were not considered available in the current year. (770) The net effect of deferred outflows (inflows) of resources related to the pensions not reported in the funds. Change in Deferred Items - WRS (15,199) The issuance of long-term debt provides current financial resources to governmental funds, while the repayment of the principal on long-term debt consumes the current financial resources of the governmental funds. Change in Compensated Absences Payable (25,938) Change in Net Pension Liability/(Asset) - WRS (15,526) Debt Issuance (2,730,000) Premium on Debt Issuance (31,963) Debt Retirement 679,787 Amortization of Bond Premium 8,196 Estimated Landfill Postclosure Liability 500 Changes to accrued interest on long-term debt in the Statement of Activities does not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds. (28,273) Changes in Net Position of Governmental Activities 619,725 CITY OF AMERY, WISCONSIN Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of the Governmental Funds to the Statement of Activities - Governmental Activities For the Fiscal Year Ended December 31, 2025 The notes to the financial statements are an integral part of this statement. 16 See Following Page CITY OF AMERY, WISCONSIN Statement of Net Position - Proprietary Funds December 31, 2025 17 ASSETS Current Assets Cash and Investments $ 1,011,702 907,610 1,919,312 Receivables - Net of Allowances Accounts 119,672 336,408 456,080 Special Assessments — 1,464 1,464 Lease 344,500 — 344,500 Due from Other Funds 2,078 5,132 7,210 Inventory 25,258 3,117 28,375 Total Current Assets 1,503,210 1,253,731 2,756,941 Noncurrent Assets Capital Assets Nondepreciable 15,359 15,256,984 15,272,343 Depreciable 6,121,220 6,854,589 12,975,809 Accumulated Depreciation (2,864,709) (4,769,116) (7,633,825) Total Noncurrent Assets 3,271,870 17,342,457 20,614,327 Total Assets 4,775,080 18,596,188 23,371,268 DEFERRED OUTFLOWS OF RESOURCES Deferred Items - WRS 64,538 84,181 148,719 Total Assets and Deferred Outflows of Resources 4,839,618 18,680,369 23,519,987 Water Sewer Utility Utility Totals CITY OF AMERY, WISCONSIN Statement of Net Position - Proprietary Funds December 31, 2025 The notes to the financial statements are an integral part of this statement. 18 LIABILITIES Current Liabilities Accounts Payable $ 3,126 1,287,585 1,290,711 Accrued Payroll 5,051 10,535 15,586 Accrued Interest 1,505 45,593 47,098 Retainage Payable — 374,079 374,079 Current Portion of Long-Term Liabilities 102,544 337,466 440,010 Total Current Liabilities 112,226 2,055,258 2,167,484 Long-Term Liabilities Compensated Absences Payable 12,632 16,146 28,778 Net Pension Liability - WRS 10,784 14,066 24,850 Revenue Bonds Payable 795,858 12,029,944 12,825,802 Total Long-Term Liabilities 819,274 12,060,156 12,879,430 Total Liabilities 931,500 14,115,414 15,046,914 DEFERRED INFLOWS OF RESOURCES Leases 220,407 — 220,407 Deferred Items - WRS 31,744 41,405 73,149 Total Deferred Inflows of Resources 252,151 41,405 293,556 Total Liabilities and Deferred Inflows of Resources 1,183,651 14,156,819 15,340,470 NET POSITION Net Investment in Capital Assets 2,376,626 4,979,083 7,355,709 Restricted - Equipment Replacement — 178,563 178,563 Unrestricted (Deficit) 1,279,341 (634,096) 645,245 Total Net Position 3,655,967 4,523,550 8,179,517 Water Sewer Utility Utility Totals The notes to the financial statements are an integral part of this statement. 19 Water Sewer Utility Utility Totals Operating Revenues Charges for Services $ 450,329 1,219,824 1,670,153 Other 45,165 6,236 51,401 Total Operating Revenues 495,494 1,226,060 1,721,554 Operating Expenses Operation and Maintenance 340,474 610,762 951,236 Depreciation and Amortization 153,187 251,550 404,737 Total Operating Expenses 493,661 862,312 1,355,973 Operating Income 1,833 363,748 365,581 Nonoperating Revenues (Expenses) Investment Income 11,717 — 11,717 Other Income 1,709 — 1,709 Interest Expense (10,760) (215,301) (226,061) Taxes (11,236) (14,432) (25,668) (8,570) (229,733) (238,303) Income (Loss) Before Transfers and Contributions (6,737) 134,015 127,278 Capital Contributions 190,150 180,551 370,701 Capital Grants — 2,100,000 2,100,000 Transfers Out (90,876) (3,061) (93,937) 99,274 2,277,490 2,376,764 Change in Net Position 92,537 2,411,505 2,504,042 Net Position - Beginning 3,563,430 2,112,045 5,675,475 Net Position - Ending 3,655,967 4,523,550 8,179,517 CITY OF AMERY, WISCONSIN Statement of Revenues, Expenses, and Changes in Net Position - Proprietary Funds For the Fiscal Year Ended December 31, 2025 The notes to the financial statements are an integral part of this statement. 20 Water Sewer Utility Utility Totals Cash Flows from Operating Activities Receipts from Customers and Users $ 952,834 1,179,336 2,132,170 Payments to Suppliers (413,603) (1,087,441) (1,501,044) 539,231 91,895 631,126 Cash Flows from Noncapital Financing Activities Transfers Out (90,876) (3,061) (93,937) Cash Flows from Capital and Related Financing Activities Purchase of Capital Assets (8,176) (10,117,792) (10,125,968) Capital Grants — 2,100,000 2,100,000 Debt Issuance — 11,526,201 11,526,201 Debt Retirement (98,950) (5,049,500) (5,148,450) Interest Expense (10,760) (215,301) (226,061) (117,886) (1,756,392) (1,874,278) Cash Flows from Investing Activities Investment Income 11,717 — 11,717 Net Change in Cash and Cash Equivalents 342,186 (1,667,558) (1,325,372) Cash and Cash Equivalents - Beginning 669,516 2,575,168 3,244,684 Cash and Cash Equivalents - Ending 1,011,702 907,610 1,919,312 Reconciliation of Operating Income to Net Cash Provided (Used) by Operating Activities Operating Income 1,833 363,748 365,581 Adjustments to Reconcile Operating Income to Net Cash Provided by (Used in) Operating Activities Depreciation and Amortization 153,187 251,550 404,737 Share of Meter Depreciation 10,752 (10,752) — Other Income (Expense) (9,527) (14,432) (23,959) (Increase) Decrease in Current Assets 456,115 (21,540) 434,575 Increase (Decrease) in Current Liabilities (73,129) (476,679) (549,808) Net Cash Provided by Operating Activities 539,231 91,895 631,126 Noncash Capital and Related Financing Activities Capital Contributions 190,150 180,551 370,701 CITY OF AMERY, WISCONSIN Statement of Cash Flows - Proprietary Funds For the Fiscal Year Ended December 31, 2025 The notes to the financial statements are an integral part of this statement. 21 Custodial Tax Collection ASSETS Cash and Cash Equivalents $ 954,655 Receivables Taxes 2,577,523 Total Assets 3,532,178 DEFERRED INFLOWS OF RESOURCES Property Taxes 3,532,178 NET POSITION Net Position Restricted for Individuals, Organizations, and Other Governments — CITY OF AMERY, WISCONSIN Statement of Fiduciary Net Position December 31, 2025 The notes to the financial statements are an integral part of this statement. 22 Custodial Tax Collection Additions Collection of Property Tax $ 2,267,887 Deductions Distributions to Other Governments 2,267,887 Change in Fiduciary Net Position — Net Position Restricted for Individuals, Organizations, and Other Governments Beginning — Ending — CITY OF AMERY, WISCONSIN Statement of Changes in Fiduciary Net Position For the Fiscal Year Ended December 31, 2025 The notes to the financial statements are an integral part of this statement. 23 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The City of Amery (the City), Wisconsin is governed by a mayor/council form of government. The council consists of four members elected from wards with two members elected at-large. The City’s major operations include public safety, public works, health and human services, culture and recreation, conservation and development, waterworks and sewerage services, and general administrative services. The government-wide financial statements have been prepared in accordance with generally accepted accounting principles (GAAP). The Governmental Accounting Standards Board (GASB) is responsible for establishing GAAP for state and local governments through its pronouncements (Statements and Interpretations). The more significant of the City’s accounting policies established in GAAP and used by the City are described below. REPORTING ENTITY The accompanying financial statements present the government and its component units, entities for which the government is considered to be financially accountable. Blended component units are, in substance, part of the primary government’s operations, even though they are legally separate entities. Thus, blended component units are appropriately presented as funds of the primary government. Each discretely presented component unit is reported in a separate column in th e g o v e r n m e n t - w i d e f i n a n c i a l s t a t e m e n t s t o e m p h a s i z e t h a t i t i s b o t h l e g a l l y a n d substantively separate from the government. Management has determined that there are no fiduciary component units that are required to be included in the financial statements of the City and there are no discretely component units to include in the reporting entity. BASIS OF PRESENTATION Government-Wide Statements The City’s basic financial statements include both government-wide (reporting the City as a whole) and fund financial statements (reporting the City’s major funds). Both the government-wide and fund financial statements categorize primary activities as either governmental or business type. The City’s general government, public safety, public works, health and human services, culture and recreation, and conservation and development services are classified as governmental activities. The City’s water utility and sewer utility services are classified as business-type activities. In the government-wide Statement of Net Position, both the governmental and business-type activities columns are: (a) presented on a consolidated basis by column, and (b) reported on a full accrual, economic resource basis, which recognizes all long-term assets/deferred outflows and receivables as well as long-term debt/deferred inflows and obligations. The City’s net position is reported in three parts: net investment in capital assets; restricted; and unrestricted. The City first utilizes restricted resources to finance qualifying activities. The government-wide Statement of Activities reports both the gross and net cost of each of the City’s functions and business-type activities (general government, public safety, public works, etc.) The functions are supported by general government revenues (property taxes, room taxes, certain intergovernmental revenues, fines, permits and charges, etc.). The Statement of Activities reduces gross expenses (including depreciation) by related program revenues, operating and capital grants. Program revenues must be directly associated with the function (general government, public safety, public works, etc.) or a business-type activity. Operating grants include operating- specific and discretionary (either operating or capital) grants while the capital grants column reflects capital- specific grants. CITY OF AMERY, WISCONSIN Notes to the Financial Statements December 31, 2025 24 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued BASIS OF PRESENTATION - Continued Government-Wide Statements - Continued The net costs (by function or business-type activity) are normally covered by general revenue (property tax, room taxes, intergovernmental revenues, investment income, etc.). The City does not allocate indirect costs. An administrative service fee is charged by the General Fund to the other operating funds that is eliminated like a reimbursement (reducing the revenue and expense in the General Fund) to recover the direct costs of General Fund services provided (finance, personnel, purchasing, legal, technology management, etc.). This government-wide focus is more on the sustainability of the City as an entity and the change in the City’s net position resulting from the current year’s activities. Fund Financial Statements The financial transactions of the City are reported in individual funds in the fund financial statements. Each fund is accounted for by providing a separate set of self-balancing accounts that comprises its assets/deferred outflows, liabilities/deferred inflows, fund equity, revenues and expenditures/expenses. Funds are organized into three major categories: governmental, proprietary, and fiduciary. The emphasis in fund financial statements is on the major funds in either the governmental or business-type activities categories. GASB Statement No. 34 sets forth minimum criteria (percentage of the assets/deferred outflows, liabilities/ deferred inflows, revenues or expenditures/expenses of either fund category or the governmental and enterprise combined) for the determination of major funds. The City may electively add funds, as major funds, which either have debt outstanding or a specific or community focus. The nonmajor funds are combined in a single column in the fund financial statements. A fund is considered major if it is the primary operating fund of the City or meets the following criteria: Total assets/deferred outflows, liabilities/deferred inflows, revenues, or expenditures/expenses of that individual governmental or enterprise fund are at least 10 percent of the corresponding total for all funds of that category or type; and Total assets/deferred outflows, liabilities/deferred inflows, revenues, or expenditures/expenses of the individual governmental fund or enterprise fund are at least 5 percent of the corresponding total for all governmental and enterprise funds combined. CITY OF AMERY, WISCONSIN Notes to the Financial Statements December 31, 2025 25 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued BASIS OF PRESENTATION - Continued Fund Financial Statements - Continued The various funds are reported by generic classification within the financial statements. The following fund types are used by the City: Governmental Funds The focus of the governmental funds’ measurement (in the fund statements) is upon determination of financial position and changes in financial position (sources, uses, and balances of financial resources) rather than upon net income. The following is a description of the governmental funds of the City: General Fund is the general operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund. The General Fund is a major fund. Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. The CDBG Housing Revolving Loan Fund, a special revenue fund, is used to account for the initial CDBG funding and ongoing activities of the revolving loan fund that are restricted for the purpose of financing loans for housing rehabilitation. The Library Fund, also a major fund, is used to account for the accumulation of resources used to support the library operations. Additionally, the City maintains one nonmajor special revenue funds. Debt Service Fund is used to for the accumulation of resources for, and the payment of, general long-term debt principal and interest. The Debt Service Fund is a major fund. Capital Projects Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by business-type/proprietary funds). The Tax Incremental District #6 Fund, a major fund, is used to account for financial resources to be used for funding projects within the scope of the TID #6 project plan. The Capital Improvements Fund, also a major fund, is used to account for financial resources to be used for funding ongoing capital improvements of the City within the scope of the City plans. The Tax Incremental District #10 is used to account for financial resources to be used for funding projects within the scope of the TID #10 project plan. Additionally, the City maintains three nonmajor capital projects funds. Proprietary Funds The focus of proprietary fund measurement is upon determination of operating income, changes in net position, financial position, and cash flows. The generally accepted accounting principles applicable are those similar to businesses in the private sector. The following is a description of the proprietary funds of the City: Enterprise Funds are required to account for operations for which a fee is charged to external users for goods or services and the activity (a) is financed with debt that is solely secured by a pledge of the net revenues, (b) has third party requirements that the cost of providing services, including capital costs, be recovered with fees and charges or (c) establishes fees and charges based on a pricing policy designed to recover similar costs. The City maintains two major enterprise funds. The Water Utility Fund accounts for the operations of the water system. Utility operations are subject to regulation by the Wisconsin Public Service Commission. The Sewer Utility Fund accounts for the operations of the sewer collection system and treatment facilities. CITY OF AMERY, WISCONSIN Notes to the Financial Statements December 31, 2025 26 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued BASIS OF PRESENTATION - Continued Fiduciary Funds Fiduciary funds are used to report assets held in a trustee or custodial capacity for others and therefore are not available to support City programs. The reporting focus is on net position and changes in net position and is reported using accounting principles similar to proprietary funds. Custodial Funds are used to account for assets held by the City in a purely custodial capacity. The Tax Collection Fund is used to account for the temporary placeholder for property taxes that will be distributed to governments entities. The City’s fiduciary fund is presented in the fiduciary fund financial statements. Since by definition these assets are being held for the benefit of a third party (other local governments, private parties, pension participants, etc.) and cannot be used to address activities or obligations of the City, these funds are not incorporated into the government-wide statements. MEASUREMENT FOCUS AND BASIS OF ACCOUNTING Measurement focus is a term used to describe “which” transactions are recorded within the various financial statements. Basis of accounting refers to “when” transactions are recorded regardless of the measurement focus applied. Measurement Focus On the government-wide Statement of Net Position and the Statement of Activities, both governmental and business-type activities are presented using the economic resources measurement focus as defined below. In the fund financial statements, the “current financial resources” measurement focus or the “economic resources” measurement focus is used as appropriate. All governmental funds utilize a “current financial resources” measurement focus. Only current financial assets/ deferred outflows and liabilities/deferred inflows are generally included on their balance sheets. Their operating statements present sources and uses of available spendable financial resources during a given period. These funds use fund balance as their measure of available spendable financial resources at the end of the period. All proprietary and custodial funds utilize an “economic resources” measurement focus. The accounting objectives of this measurement focus are the determination of operating income, changes in net position (or cost recovery), financial position, and cash flows. All assets/deferred outflows, liabilities/deferred inflows (whether current or noncurrent) associated with their activities are reported. Proprietary and custodial funds equity is classified as net position. CITY OF AMERY, WISCONSIN Notes to the Financial Statements December 31, 2025 27 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued MEASUREMENT FOCUS AND BASIS OF ACCOUNTING - Continued Basis of Accounting In the government-wide Statement of Net Position and Statement of Activities, both governmental and business- type activities are presented using the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when the liability/deferred inflow is incurred or economic asset used. Revenues, expenses, gains, losses, assets/deferred outflows, and liabilities/deferred inflows resulting from exchange and exchange-like transactions are recognized when the exchange takes place. In the fund financial statements, governmental funds are presented on the modified accrual basis of accounting. Under this modified accrual basis of accounting, revenues are recognized when “measurable and available.” Measurable means knowing or being able to reasonably estimate the amount. Available means collectible within the current period or within sixty days after year-end. The City recognizes property taxes when they become both measurable and available in accordance with GASB Codification Section P70. A sixty-day availability period is used for revenue recognition for all other governmental fund revenues. Expenditures (including capital outlay) are recorded when the related fund liability is incurred, except for general obligation bond principal and interest which are recognized when due. In applying the susceptible to accrual concept under the modified accrual basis, those revenues susceptible to accrual are property taxes, room taxes, licenses, permits, investment revenue, and charges for services. All other revenues are not susceptible to accrual because generally they are not measurable until received in cash. All proprietary and custodial funds utilize the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when the liability is incurred or economic asset used. Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the City’s enterprise funds are charges to customers for sales and services. The City also recognizes as operating revenue the portion of tap fees intended to recover the cost of connecting new customers to the system. Operating expenses for enterprise funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND FUND BALANCE/ NET POSITION Cash and Investments For the purpose of the Statement of Net Position, cash and cash equivalents are considered to be cash on hand, demand deposits, and cash with fiscal agent. For the purpose of the proprietary funds’ Statement of Cash Flows, cash and cash equivalents are considered to be cash on hand, demand deposits, cash with fiscal agent, and all highly liquid investments with an original maturity of three months or less. CITY OF AMERY, WISCONSIN Notes to the Financial Statements December 31, 2025 28 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND FUND BALANCE/ NET POSITION - Continued Cash and Investments - Continued Investments are generally reported at fair value. Short-term investments are reported at cost, which approximates fair value. For investments, the City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. Interfund Receivables, Payables and Activity Interfund activity is reported as loans, services provided, reimbursements or transfers. Loans are reported as interfund receivables and payables as appropriate and are subject to elimination upon consolidation. Services provided, deemed to be at market or near market rates, are treated as revenues and expenditures/expenses. Internal service fund services provided and used are not eliminated in the process of consolidation. Reimbursements are when one fund incurs a cost, charges the appropriate benefiting fund and reduces its related cost as a reimbursement. All other interfund transactions are treated as transfers. Transfers between governmental or proprietary funds are netted as part of the reconciliation to the government-wide financial statements. Receivables In the government-wide financial statements, receivables consist of all revenues earned at year-end and not yet received. Allowances for uncollectible accounts receivable are based upon historical trends and the periodic aging of accounts receivable. Major receivables balances for governmental activities include property taxes, accounts, and leases. Business-type activities report utility charges as their major receivables. Inventories Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaids in both the government-wide and fund financial statements. Inventory are valued at cost, which approximates market, using the first-in/first-out (FIFO) method. The costs of governmental fund-type prepaids are recorded as expenditures when consumed rather than when purchased. Capital Assets Capital assets purchased or acquired with an original cost of $5,000, depending on asset class, or more are reported at historical cost or estimated historical cost. Contributed assets are reported at acquisition value as of the date received. Additions, improvements and other capital outlays that significantly extend the useful life of an asset are capitalized. Other costs incurred for repairs and maintenance are expensed as incurred. The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. General capital assets are long-lived assets of the City as a whole. When purchased, such assets are recorded as expenditures in the governmental funds and capitalized. Infrastructure such as streets, traffic signals and signs are capitalized. The valuation basis for general capital assets are historical cost, or where historical cost is not available, estimated historical cost based on replacement costs. CITY OF AMERY, WISCONSIN Notes to the Financial Statements December 31, 2025 29 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND FUND BALANCE/ NET POSITION - Continued Capital Assets - Continued Capital assets in the proprietary funds are capitalized in the fund in which they are utilized. The valuation basis for proprietary fund capital assets are the same as those used for the general capital assets. Depreciation/amortization on all assets is computed and recorded using the straight-line method of depreciation over the following estimated useful lives: Buildings and Improvements 20 - 50 Years Land Improvements and Structures 10 - 50 Years Machinery and Equipment 4 - 15 Years Infrastructure 20 - 50 Years Utility Systems 4 - 100 Years Leased Assets 5 - 10 Years Deferred Outflows/Inflows of Resources Deferred outflow/inflow of resources represents a consumption/acquisition of net assets that applies to a future period and therefore will not be recognized as an outflow of resources (expense)/inflow of resources (revenue) until that future time. Pensions For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Wisconsin Retirement System (WRS) and additions to/deductions from WRS’ fiduciary net position have been determined on the same basis as they are reported by WRS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. Compensated Absences City employees are granted sick leave, vacation, and compensatory leave in varying amounts in accordance with City's paid time off policies. All vested vacation and sick leave pay is accrued when incurred in the government- wide and proprietary fund financial statements. In the governmental funds, a liability for compensated absences is reported only if they have matured as a result of employee resignations or retirements. Long-Term Obligations In the government-wide financial statements, and proprietary fund types in the fund financial statements, long- term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type Statement of Net Position. Bond premiums and discounts, are deferred and amortized over the life of the bonds using the effective interest method. CITY OF AMERY, WISCONSIN Notes to the Financial Statements December 31, 2025 30 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued ASSETS/DEFERRED OUTFLOWS, LIABILITIES/DEFERRED INFLOWS, AND FUND BALANCE/ NET POSITION - Continued Long-Term Obligations - Continued Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are reported as expenses at the time of issuance. In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. Net Position In the government-wide financial statements, equity is classified as net position and displayed in three components: Net Investment in Capital Assets - Consists of capital assets including restricted capital assets, net of accumulated depreciation/amortization and reduced by the outstanding balances of any bonds, mortgages, notes or other borrowings that are attributable to the acquisition, construction, or improvement of those assets. Restricted - Consists of net position with constraints placed on the use either by (1) external groups such as creditors, grantors, contributors, or laws or regulations of other governments; or (2) law through constitutional provisions or enabling legislations. Unrestricted - All other net position balances that do not meet the definition of “restricted” or “net investment in capital assets.” In the fund financial statements, governmental funds report reservations of fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Designations of fund balance represent tentative management plans that are subject to change. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumption that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates. NOTE 2 - STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY BUDGETARY INFORMATION GASB Statement No. 34 requires the presentation of budgetary comparison schedules for the general fund and each major special revenue fund. Budgetary information is derived from the City’s annual operating budget. The City does not formally adopt a budget for its CDBG Housing Revolving Loan Fund and Community Micro Loan Fund. CITY OF AMERY, WISCONSIN Notes to the Financial Statements December 31, 2025 31 NOTE 2 - STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY - Continued BUDGETARY INFORMATION - Continued The City’s budget is adopted in accordance with Chapter 65 of the Wisconsin Statutes and on a basis consistent with generally accepted accounting principles. Changes to appropriations authorized in the adopted budget generally require a vote of two-thirds of the entire membership of the governing body. The City’s legal budget is adopted at the major function level in the General Fund (i.e., general government) and at the fund level in all other funds, except for the CDBG Housing Revolving Load Fund. The City exercises budgetary expenditure control at the department level. Budget amounts in the financial statements include both original adopted budget and the final budget. Changes to the budget during the year, if any, generally include amendments authorized by the governing body, additions of approved carryover amounts and appropriations of revenues and other sources for specified expenditures/uses. Appropriated budget amounts in the General Fund lapse at the end of the year unless specifically carried over for financing subsequent year expenditures. EXCESS OF ACTUAL EXPENDITURES OVER BUDGET IN INDIVIDUAL FUNDS The following funds had excess of actual expenditures over budget as of the date of this report: Fund Excess Debt Service $ 47,236 Capital Improvements 311,882 Tax Incremental District #8 11,077 Tax Incremental District #10 1,035,517 DEFICIT FUND BALANCE The following funds had deficit fund balance as of the date of this report: Fund Deficit Tax Incremental District #6 $ 937,767 Tax Incremental District #7 18,369 Tax Incremental District #10 40,798 The deficit in the Tax Incremental Districts #6, #7, and #10 funds are financed by intergovernmental fund due to/ from the General Fund. The due to other funds will be repaid as funds become available from tax increment and loan repayment collections. CITY OF AMERY, WISCONSIN Notes to the Financial Statements December 31, 2025 32 NOTE 3 - DETAIL NOTES ON ALL FUNDS DEPOSITS AND INVESTMENTS The City maintains a cash and investment pool that is available for use by all funds except the pension trust funds. Each fund type's portion of this pool is displayed on the financial statements as "cash and investments." In addition, investments are separately held by several of the City's funds. Permitted Deposits and Investments - Statutes authorize the City to make deposits/invest in commercial banks, savings and loan institutions, obligations of the U.S. Treasury and U.S. Agencies, obligations of States and their political subdivisions, credit union shares, repurchase agreements, commercial paper rated within the three highest classifications by at least two standard rating services, and the Local Government Investment Pool. Deposits. At year-end, the carrying amount of the City’s deposits for governmental and business-type activities totaled $4,653,955 and the bank balances totaled $4,673,677. Interest Rate Risk. Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. The City's investment policy states that the investment portfolio shall remain sufficiently liquid to meet all operating requirements that may be reasonably anticipated. The City minimizes risk by structuring the portfolio so that securities mature with cash needs to meet anticipated demand. Credit Risk . Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. Besides investing in security instruments authorized under State Statute, the City's investment policy further states that investments shall be undertaken in a manner that seeks to ensure the preservation of capital and the overall portfolio. Custodial Credit Risk - Deposits . In the case of deposits, this is the risk that in the event of a bank failure, the City’s deposits may not be returned to it. The City's investment policy states that all public depositories, financial institutions and broker/dealers authorized to provide deposit and investment services must supply, as appropriate, audited financial statements showing compliance with state and federal capital guidelines. Deposits at each bank in the state of Wisconsin are insured by the Federal Deposit Insurance Corporation (FDIC) up to $250,000 for the combined amount of all time and savings accounts (including NOW accounts) and $250,000 for all demand deposit accounts (interest-bearing and non-interest-bearing). Accounts at each institution outside the state of Wisconsin are insured by the FDIC up to $250,000 for the combined total of all deposit accounts. In addition, the State of Wisconsin Public Depository Guarantee Fund guarantees the City’s deposits up to $400,000 per public depository. The City's deposits must be fully collateralized with US Government backed securities or securities held in the City's name. Consideration may be given to FDIC insurance ($250,000) and the State appropriation (Stats 20.144 (1) (a) and 34.08) ($400,000). At year-end, the entire amount of the bank balance of deposits was covered by collateral, federal depository or equivalent insurance. Custodial Credit Risk - Investments . For an investment, this is the risk that in the event of the failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The City's investment policy does not addresses custodial credit risk of investments. Concentration of Credit Risk . This is the risk of loss attributed to the magnitude of the City’s investment in a single issuer. The City's investment policy states that investments shall be diversified by limiting investments to avoid over concentration in securities from a specific issuer, investing in securities with varying maturities, and continuously investing a portion of the portfolio in readily available funds. At year-end, the City does not have any investments over 5 percent of the total cash and investment portfolio (other than investments issued or explicitly guaranteed by the U.S. government and investments in mutual funds, external investment pools, and other pooled investments). CITY OF AMERY, WISCONSIN Notes to the Financial Statements December 31, 2025 33 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued PROPERTY TAXES Property taxes for 2024 attach as an enforceable lien on January 1, on property values assessed as of the same date. Taxes are levied by December of the subsequent fiscal year (by passage of a Tax Levy Ordinance). Tax bills are prepared by the County and are payable in two installments, on or about January 31, and July 31. The County collects such taxes and remits them periodically. LEASES RECEIVABLE The City is a lessor on the following leases at year end: Leases Start Date End Date Payments Interest Rate T-Mobile Cell Tower July 1, 2002 June 1, 2032 $1,100 Monthly 3.20% AT&T Cell Tower January 1, 2023 June 1, 2039 $1,384 to $1,522 Monthly 3.20% Golf Course Lease December 1, 2022 November 1, 2026 $2,916 Monthly 3.20% During the year ended, December 31, 2025, the City recognized $45,749 lease revenue. There were no variable or other payments not previously included in the measurement of the leases receivable recognized in the current year The future principal and interest lease payments as of the year-end were as follows: Fiscal Governmental Activities Business-Type Activities Year Principal Interest Principal Interest 2026 $ 31,570 507 29,641 10,591 2027 — — 32,347 9,618 2028 — — 35,168 8,528 2029 — — 36,587 7,383 2030 - 2034 — — 134,322 20,809 2035 - 2038 — — 67,391 5,653 2039 — — 9,044 87 31,570 507 344,500 62,669 LOANS RECEIVABLE The City was awarded Community Development Block Grants for financing housing rehabilitation loans. At December 31, 2025, the City had fifteen outstanding loans totaling $ 246,468. The loans become due and payable in full in the event that the maker no longer continues to occupy the premises securing the loan as a full-time residence, or if the maker transfers a legal or equitable interest in the mortgage premises to anyone for any reason. CITY OF AMERY, WISCONSIN Notes to the Financial Statements December 31, 2025 34 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued INTERFUND TRANSFERS Interfund transfers for the fiscal year consisted of the following: Transfer In Transfer Out Amount General Water Utility $ 90,876 (1) General Sewer Utility 3,061 (1) Debt Service General 636,799 (2) Tax Incremental District #6 Nonmajor Governmental 250,000 (3) 980,736 Transfers are used to (1) move revenues from the fund that statute or budget requires to collect them to the fund that statute or budget requires to expend them, to (2) move receipts restricted to debt service from the funds collecting the receipts to the Debt Service Fund as debt service payments become due, and (3) as cashflow contributions to support capital projects. INTERFUND BALANCES Interfund balances result from the time lag between when transactions are recorded in the accounting system and payments between funds are made. The composition of interfund balances as of the date of this report, is as follows: Receivable Fund Payable Fund Amount General Nonmajor Governmental $ 2,871 Water Utility General 2,078 Sewer Utility General 5,132 10,081 INTERFUND ADVANCES Interfund advances as of the date of this report are as follows: Receivable Fund Payable Fund Amount General Tax Incremental District #6 $ 859,410 General Tax Incremental District #10 127,778 987,188 Interfund advances represent loans previously made to other funds. CITY OF AMERY, WISCONSIN Notes to the Financial Statements December 31, 2025 35 NOTE 3 - DETAIL NOTES ON ALL FUNDS - Continued CAPITAL ASSETS Governmental Activities Governmental capital asset activity for the fiscal year was as follows: Restated Beginning Ending Balances Increases Decreases Balances Nondepreciable Capital Assets Land $ 1,123,455 — — 1,123,455 Construction in Progress — 37,894 — 37,894 1,123,455 37,894 — 1,161,349 Depreciable/Amortizable Capital Assets Buildings and Improvements 8,771,183 — — 8,771,183 Land Improvements and Structures 1,949,127 55,046 — 2,004,173 Machinery and Equipment 5,024,682 361,697 17,710 5,368,669 Infrastructure 6,628,267 910,416 — 7,538,683 Leased Assets 383,585 — — 383,585 22,756,844 1,327,159 17,710 24,066,293 Less Accumulated Depreciation/Amortization Buildings and Improvements 1,606,526 214,582 — 1,821,108 Land Improvements and Structures 1,349,755 53,724 — 1,403,479 Machinery and Equipment 3,577,901 337,918 14,020 3,901,799 Infrastructure 1,268,479 269,665 — 1,538,144 Leased Assets 69,667 49,360 — 119,027 7,872,328 925,249 14,020 8,783,557 Total Net Depreciable/Amortizable Capital Assets 14,884,516 401,910 3,690 15,282,736 Total Net Capital Assets 16,007,971 439,804 3,690 16,444,085 Depreciation/amortization expense was charged to governmental activities as follows: General Government $ 76,131 Public Safety