The Docket · Government Meeting · DKT-2026-002531

On the agenda: Lisbon meeting — LICENSE PLATE READER (Nov 11)

Name: On the agenda: Lisbon meeting — LICENSE PLATE READER (Nov 11)
Start: 2026-11-11
End: 2026-11-11
Location: Village Board Nov 11, 2026

⚠ Agenda Watch Lisbon, Wisconsin · Wednesday, November 11, 2026 — in 5 days

About this record

The published agenda for this November 11 meeting contains: "LICENSE PLATE READER". This is the public record BEFORE the vote — read the document, then show up. Public comment is where cancellations start.

WhenWednesday, November 11, 2026
Check the agenda document for the meeting time.

WhereLisbon, Wisconsin

BodyVillage Board Nov 11, 2026

Money$8,961,759 on the table

On the record“LICENSE PLATE READER”

The agenda, word for word

Government public record — the full text of the published document, archived November 7, 2026. Gold highlighting of key terms is ours, not the original’s. Read the original document ↗

39 pages · scroll to read

Page 1 of 39

VILLAGE OF LISBON

W234 N8676 Woodside Rd
Lisbon, WI 53089-1545

Join Zoom Online:

https://us06web.zoom.us/j/87565604848?pwd=UndQT2taMndwY3pzblJsT0Z5ZnlKdz09

Zoom by Phone:

Dial 1-312-626-6799

Meeting ID: 875 6560 4848

Passcode: 333394

MEETING AGENDA
2027 BUDGET PUBLIC HEARING – LISBON VILLAGE HALL
WEDNESDAY, NOVEMBER 11, 2026, at 6:30P.M.
1.

Call to Order.

Roll Call.

Pledge of Allegiance.

Open Meeting Law Compliance Check.

2027 Budget Presentation by Village Administrator.

Open Hearing for Public Comments on Proposed 2027 Budget.

Close Public Hearing on Proposed 2027 Budget.

Adjourn.

Matthew Gehrke
Village President

Daniel Green
Village Administrator

NOTE: It is possible that members of – and possibly a quorum of – other governmental bodies may attend the above
meeting to gather information. No action will be taken by any governmental body other than specifically noticed above.
Requests from any person with disabilities who needs assistance to participate in this meeting or hearing should be made
to the Lisbon Clerk’s office at 262-246-6100 at least 72 hours in advance of the meeting.

Office: (262) 246-6100 | Email: [email protected] | Website: www.lisbonwi.gov

Page 2 of 39

VILLAGE OF LISBON

W234 N8676 Woodside Rd
Lisbon, WI 53089-1545

VILLAGE OF LISBON
BUDGET PUBLIC HEARING
NOTICE IS HEREBY GIVEN that on Wednesday, November 11, 2026 at 6:30 p.m. at the Lisbon Village Hall,
W234N8676 Woodside Road, Lisbon, WI 53089, a Public Hearing on the Proposed 2027 Village of Lisbon
Budget will be held. The proposed budget in detail is available for inspection at the Clerk’s Office from 8:30
a.m. and 4:30 p.m. Monday through Friday and on the website at www.lisbonwi.gov. The following is a
summary of the proposed 2027 budget.

Dated this 28th day of October, 2026.
Elisa Cappozzo
Village Clerk
Publish: xx/xx & xx/xx in the Waukesha Freeman

Office: (262) 246-6100 | Email: [email protected] | Website: www.lisbonwi.gov

Page 3 of 39

A
1
2
3 Fund Balances
4
5 Fund Balance 1/1/25
6 2025 Revenues
7 2025 Expenditures
8 Fund Balance 12/31/25
9
10 2026 Expected Inc / (Dec)
11 12/31/26 Estimated Fund Bal.
15
16 Budgeted Revenues & Expenditures
17 2027 Revenues
18 2026 Expenditures
19
20 Prop. Tax Levy
21 Year 2027 Budget
22 Year 2026 Budget
23
24
% Change
25 Property Tax Rate
26 Year 2027 Budget
27 Year 2026 Budget
28
29
% Change
30
31 Assessed Values
32 Year 2027
33 Year 2026
34
35 GENERAL FUND
36
37
38 REVENUE
39 Property Taxes
40 Other Taxes
41 Intergovt. Rev.
42 License & Permits
43 Fines
44 Charges for Services
45 Interdepartmental Rev
46 Commercial
47 Transfers
48 Total Revenues
49
50 EXPENDITURES
51 General Govt.
52 Protection
53 Highway & Trans.
54 Health & Sanitation
55 Leisure Activities
56 Transfers
57 Total Expenditures

General

C
D
E
VILLAGE OF LISBON 2027 BUDGET SUMMARY
Special
Revenue Funds
Debt Service
Capital Proj.

Stormwater
Utility

TID Funds

Sewer

Total

8,565,510
9,022,395
(8,626,146)
$8,961,759

2,849,497
313,489
(424,399)
$2,738,588

18,736
1,501,839
(1,634,752)
($114,177)

1,533,917
1,051,857
(1,275,084)
$1,310,691

1,787,895
275,389
(217,522)
$1,845,762

(3,193,559)
599,502
(334,522)
($2,928,580)

3,732,098
482,619
(803,408)
$3,411,308

15,294,094
13,247,091
(13,315,834)
$15,225,351

$711,873
$9,673,632

($4,320)
$2,734,268

$0
($114,177)

$144,181
$1,454,872

$9,285
$1,855,047

$109,430
($2,819,150)

($294,310)
$3,116,998

$676,139
$15,901,490

8,652,964
($8,652,964)

$49,164
($49,080)

$1,845,824
($1,845,824)

$4,469,795
($4,469,795)

$325,873
($475,613)

$645,763
($516,366)

$510,580
($508,344)

$16,499,963
($16,517,986)

$3,944,167
$3,850,563
93,604
2.43%

$1,377,922
$1,344,998
32,924
2.45%

$5,322,089
$5,195,561

$1.58
$2.32

$0.55
$0.81

$2.131
$3.132

-31.96%

-31.95%

-31.96%

838,316,588 increase over 2026

50.54%

$2,496,943,867
$1,658,627,279

2.44%

2026 Budget

2027 Budget

% Change

$
$
$
$
$
$
$
$
$
$

3,850,563
112,700
1,027,139
710,100
85,000
1,984,365
55,000
404,648
472,820
8,702,335

$
$
$
$
$
$
$
$
$
$

3,944,167
105,700
988,300
691,700
110,000
2,075,558
55,000
447,148
235,391
8,652,964

2.4%
-6.2%
-3.8%
-2.6%
29.4%
4.6%
0.0%
10.5%
0.0%
-0.57%

$
$
$
$
$
$
$

1,130,399
3,863,361
1,720,445
1,643,961
212,921
126,676
8,697,763

$
$
$
$
$
$
$

1,074,978
3,819,379
1,647,928
1,731,904
252,138
126,637
8,652,964

-4.9%
-1.1%
-4.2%
5.3%
18.4%
100.0%
-0.52%

Page 1 of 1

Page 4 of 39

A
B
C
D
1
2027 GENERAL FUND SUMMARY OF EXPENDITURES & REVENUES
2
3
SUMMARY OF REVENUES
4
2025
2026
2027
5
Source
Actual
Budget
Budget
6
7 Property Tax Revenue:
8 General Fund
$ 3,794,310 $ 3,963,263 $ 4,049,867
9 Total Property Tax Revenue
3,794,310
3,963,263
4,049,867
10
11 Non-Property Tax Revenue:
12 Intergovernmental Revenue
726,753
1,027,139
988,300
13 Licenses & Permits
718,807
710,100
691,700
14 Fines, Fees, & Penalties
70,067
85,000
110,000
15 Public Charges for Services
1,997,642
1,984,365
2,075,558
16 Interdepartmental Revenue
55,000
55,000
55,000
17 Miscellaneous Revenues
723,174
404,648
447,148
18 Other Financing Sources
362,689
472,820
235,391
19 Total Non-Property Tax Revenue:
4,654,131
4,739,072
4,603,097
20
21
TOTAL REVENUE $ 8,448,442 $ 8,702,335 $ 8,652,964
22
23
SUMMARY OF EXPENDITURES
24
25
2025
2026
2027
26 Department
Actual
Budget
Budget
27
28 Village Board
$
43,729 $
44,001 $
44,001
29 Village Administrator
128,126
137,155
144,228
30 Village Clerk/Elections
158,708
189,739
171,913
31 Village Treasurer
185,173
184,599
198,423
32 Village Hall/Facilities Maintenance
269,303
240,719
246,794
33 Police Department
946,495
1,002,671
1,062,601
34 Fire Department
2,699,433
2,535,790
2,509,078
35 Public Works
1,105,944
1,720,445
1,647,928
36 Parks
206,931
212,921
252,138
37 Inspection/Planning/Zoning
508,572
617,420
475,220
38 Transfers & Contingency
724,417
126,637
39 Technology & Contracted Services
1,649,316
1,686,061
1,774,004
40
TOTAL EXPENDITURES $ 8,626,146 $ 8,571,521 $ 8,652,964
41
42
43 Over/(Under) Budget
$
177,705 $
(130,814) $
0
44

Page 1 of 1

Budget
% Change

2.19%
2.19%

-3.78%
-2.59%
29.41%
4.60%
0.00%
10.50%
-50.22%
-2.87%
-0.57%

Budget
% Change
0.00%
5.16%
-9.40%
7.49%
2.52%
5.98%
-1.05%
-4.22%
18.42%
-23.03%
0.00%
5.22%
0.95%

Page 5 of 39

1
2

GENERAL FUND EXPENDITURES

12/31/2021

12/31/2022

12/31/2023

12/31/2024

12/31/2025

1/1/2026

10/31/2026

2026

2027

G/L

YEAR END

APPROVED

END OF MONTH

ESTIMATED

PROPOSED

ACCOUNT

PER AUDIT

BUDGET

ACTUAL

YEAR END

BUDGET

27,732

29,775

32,944

34,000

28,333

34,000

5
6 VILLAGE BOARD
7
8

10-511-510-1100 SALARIES - VILLAGE BOARD
Pres - 833.33/mo; Trst - 4 @500/mo

10-511-520-2100 SOCIAL SECURITY-VILLAGE BOARD

2,056

2,430

2,485

2,566

2,376

2,601

2,168

2,601

10-511-530-3700 DUES/FEES/SUBS - VILLAGE BOARD

1,341

4,166

1,420

6,890

7,268

7,300

7,124

7,300

League dues ($7123.59)

Public Officials Bond Odd Years (1360); LWM Magazine (25)

13
14

10-511-530-7700 EDUCATION - VILLAGE BOARD

110

100

WTA & BOR Seminars

10-511-530-7800 MILEAGE - VILLAGE BOARD

10-511-530-8000 INCORPORATION EFFORTS

35,731

104,539

6,508

66,953

140,965

43,466

43,456

43,729

44,001

37,624

43,901

44,001

Total Village Board

21
22 ADMINISTRATOR (Less SW, Sewer & TID Allocations)
23

10-512-520-1100 SALARY - ADMINISTRATOR

80,121

88,582

91,350

117,309

108,545

110,640

83,830

110,640

116,725

6,085

10-512-520-2100 FICA - ADMINISTRATOR

5,747

6,589

6,574

8,537

8,462

8,464

6,646

8,464

8,929

465

10-512-520-2200 WRS - ADMINISTRATOR

5,373

5,975

6,215

7,979

7,518

7,966

6,124

7,966

8,463

497

10-512-520-2300 GROUP INS. - ADMINISTRATOR

12,931

12,043

13,190

11,732

2,572

3,520

2,204

3,520

10-512-520-2400 DENTAL INS - ADMINISTRATOR

10-512-530-3700 DUES/FEES/SUBS - ADMINISTRATOR

704

143

148

158

191

165

included dental w/group ins above
191

191

0
-

191

WCMA (165);

10-512-530-4000 ADMIN CELL PHONE

602

600

605

579

600

455

600

10-512-530-7700 EDUCATION - ADMINISTRATOR

255

3,287

1,227

1,069

5,500

2,661

5,500

UWM (2)

10-512-530-7800 MILEAGE - ADMINISTRATOR

Total Administrator

299

653

380

258

300

231

300

105,733

117,518

119,958

147,767

128,126

137,155

102,342

134,342

144,228

7,073

39
40 CLERK & RECEPTION (Less SW, Sewer & Compost Allocations)
41

10-519-520-1100 SALARIES - CLERK & RECEPTION

86,739

92,192

100,963

111,864

113,580

116,098

81,618

108,593

120,282

4,184

10-519-520-2100 FICA - CLERK & RECEPTION

6,038

6,939

7,082

8,135

8,376

8,882

6,190

8,230

9,202

320

10-519-520-2200 WRS - CLERK & RECEPTION

5,828

6,220

6,869

7,661

7,865

8,359

5,929

7,871

8,720

361

10-519-520-2300 GROUP INS - CLERK & RECEPTION

22,320

15,531

19,260

16,003

14,965

15,445

9,154

11,166

14,064

(1,381)

10-519-520-2400 DENTAL INS - CLERK & RECEPTION

10-519-530-3700 DUES/FEES/SUBS - CLERK & RECEP

280

108

130

150

130

included dental w/group ins above
236

195

WMCA-2 (65)

Page 1 of 10

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Page 6 of 39

1
2
3
4
49

GENERAL FUND EXPENDITURES

12/31/2021

12/31/2022

12/31/2023

12/31/2024

12/31/2025

1/1/2026

10/31/2026

2026

2027

YEAR END

APPROVED

END OF MONTH

ESTIMATED

PROPOSED

ACCOUNT

PER AUDIT

BUDGET

ACTUAL

YEAR END

BUDGET

952

910

1,218

1,106

1,183

1,100

1,092

1,000

1,100

259

169

868

1,173

2,248

2,000

166

200

2,000

110

137

271

559

250

148,908

152,264

104,385

137,255

155,813

3,549

10-519-530-5000 OPERATORS LIC. BACKGROUND CK
Applicant pays $7.50 per background check

10-519-530-7700 EDUCATION - CLERK & RECEPTION

WMCA (1000), Regis, Hotel, Parking & Meals & D5 Sessions

53
54

G/L

50
51

Jasmine at Clerk instatute training $500)

10-519-530-7800 MILEAGE - CLERK & RECEPTION

W.C Admin/Courthouse, Elections, Classes, Mtgs, Errands, etc

Total Clerk & Reception

122,527

122,068

136,527

146,362

57
58 ELECTIONS
59

10-513-510-1100 SALARIES - ELECTION

7,232

13,432

8,856

17,120

6,019

18,000

5,282

18,000

8,500

(9,500)

10-513-530-3100 SUPPLIES - ELECTION

775

2,618

4,426

6,125

1,490

4,000

2,710

4,000

3,000

(1,000)

10,000

3,000

(10,875)

1,300

only used to save money for new election machines

Ballots, AB Envelopes, Supplies & Food, Modems

10-513-530-3400 POSTAGE - ELECTION

1,000

2,800

1,000

8,000

1,000

13,875

10,000

10-513-530-4400 CONTRACTED SERVICES - ELECTION

1,267

143

10-513-530-5400 EQUIPMENT MAINTENANCE - ELECTI

1,865

1,034

1,053

1,085

1,300

1,118

ES&S Machine Maintenance & Software Updates

10-513-530-5500

10-513-530-7800 MILEAGE - ELECTION

Equipment Purchase/Sinking Fund

Total Elections

130

285

154

207

300

384

350

300

10,872

20,247

15,745

32,453

9,800

37,475

19,493

33,650

16,100

(21,375)

106,000

128,557

8,143

8,135

9,835

623

69
70 TREASURER (Less SW, Sewer & TID Allocations) & DEPUTY CLERK-FINANCE
71

10-514-520-1100 SALARIES - TREAS & DC FINANCE

85,087

105,992

108,175

121,315

119,910

120,414

80,344

10-514-510-1200 OT WAGES - DC FINANCE

2,771

10-514-520-2100 FICA - TREAS & DC FINANCE

6,987

8,774

8,699

9,588

9,239

9,212

6,334

10-514-520-2200 WRS - TREAS & DC FINANCE

3,843

7,126

7,360

8,307

8,309

8,670

5,641

7,632

9,256

586

10-514-520-2300 GROUP INS - DC FINANCE

3,473

5,700

6,154

6,383

10,150

6,203

6,410

10,017

10,675

4,472

10-514-530-3100 SUPPLIES - TREAS & DEP TREAS

298

593

255

500

150

500

10-514-530-3700 DUES/FEES/SUBS - TREAS

820

767

865

762

643

1,000

546

423

1,000

10-514-530-4200 AUDIT & ACCOUNTING FEES

18,980

15,400

16,185

18,830

18,625

20,000

21,826

20,000

10-514-530-4400 CONTRACTED SERVICES -TREASURER

6,445

12,067

16,051

16,711

16,328

14,000

10,680

16,300

14,000

10-514-530-7200 TREAS CELL PHONE

600

605

579

600

362

450

600

10-514-530-7700 EDUCATION - TREAS & DC FINANCE

840

660

872

1,167

1,097

3,500

647

3,500

10-514-530-7800 MILEAGE - TREAS & DC FINANCE

231

198

249

271

500

157,311

165,416

183,968

185,173

184,599

Total Treasurer & Deputy Clerk-Finance

129,544

132,834

171,580

198,423

13,824

Page 2 of 10

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Page 7 of 39

1
2

GENERAL FUND EXPENDITURES

12/31/2021

12/31/2022

12/31/2023

12/31/2024

12/31/2025

1/1/2026

10/31/2026

2026

2027

G/L

YEAR END

APPROVED

END OF MONTH

ESTIMATED

PROPOSED

ACCOUNT

PER AUDIT

BUDGET

ACTUAL

YEAR END

BUDGET

70,750

34,650

40,950

37,800

40,800

30,600

40,800

1,258

1,226

1,251

1,673

1,300

1,500

1,300

70,750

35,908

42,176

39,051

42,473

42,100

30,600

42,300

42,100

96 ASSESSOR
97

10-515-530-4400 CONTRACTED SERVICES - ASSESSOR

10-515-530-4410 ASSESSMENT OF MFG PROPERTY

Total Assessor

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Page 8 of 39

1
2

GENERAL FUND EXPENDITURES

12/31/2021

12/31/2022

12/31/2023

12/31/2024

12/31/2025

1/1/2026

10/31/2026

2026

2027

G/L

YEAR END

APPROVED

END OF MONTH

ESTIMATED

PROPOSED

ACCOUNT

PER AUDIT

BUDGET

ACTUAL

YEAR END

BUDGET

2,357

3,900

2,683

2,987

2,974

3,000

2,009

2,800

3,000

23,799

24,941

29,708

52,440

44,016

35,561

34,120

40,000

43,571

8,010

100
101 VILLAGE HALL
102 10-516-530-3100 OFFICE SUPPLIES - VILLAGE HALL
103

Paper, Supplies, Envelopes, etc.

104 10-516-530-4400 CONTRACTED SVCS-VILLAGE HALL
105

Civic Systems Hosting & software support

106

Bonafide Security System Monitoring

107

Premium Waters

108

Village Hall Cleaning

3,600

110

Waukesha County Quarterly Tax Billing (Annual)

15,330

111

Misc shredding,shirt,kons,

112

Battzner Pest Control

113

ITU AbsorbTech - Rugs

917
250

400
2,000
2,000

114 10-516-530-5210 BLDG MAINTENANCE -VILLAGE HALL
115

19,074

2,222

838

2,504

645

4,872

2,400

410

800

Other

2,400

116 10-516-530-5400 EQUIP MAINTENANCE-VILLAGE HALL

5,298

117 10-516-530-7100 HEAT - VILLAGE HALL

917

909

1,123

809

1,072

1,500

1,053

1,500

4,143

3,855

4,430

3,728

4,271

4,000

3,051

3,900

4,000

33,438

34,443

40,449

60,610

62,503

46,461

40,644

49,000

54,471

8,010

2,760

4,197

5,142

5,155

5,144

5,000

714

5,000

6,204

6,077

6,000

4,510

3,800

2,500

1,500

(2,300)

2,745

3,970

4,127

1,959

1,734

2,800

1,271

1,900

2,800

36,300

36,336

43,198

51,507

38,495

49,392

30,055

42,000

46,553

(2,839)

118 10-516-530-7150 ELECTRICITY - VILLAGE HALL
120

For Use of Capital Expenditures

121

Total Village Hall

122
123 GENERAL GOVERNMENT
135 10-518-530-3200 GOOD & WELFARE - GEN GOV'T
136

Funeral /Surgery Flowers; Xmas Party;

137 10-518-530-3400 POSTAGE - GEN GOV'T
138

Regular (4500); Newsletter (1500)

139 10-518-530-3500 NEWSLETTER PRINTING
140 10-518-530-3600 LEGAL NOTICES PUBLICATIONS
141

All Notices, PH, Election, Liquor, etc.

143 10-518-530-3800 IT SERVICES - GEN GOV'T
144

OneClick IT MSP and RMM Software

21,700

145

OneClick Office 365

1,428

146

OneClick Antivirus

2,507

147

OneClick Phone Service

2,395

148

OneClick Cloud Backup

1,124

149

OneClick MFA for VPN

1,080

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Page 9 of 39

1
2
3

G/L

ACCOUNT

150

Gsuite & Google Apps

151

Fearing Audio

152

CivicPlus website fees

153

Zoom Annual

154

HeyGov Clerk Minutes (Annual)

12/31/2021

12/31/2022

12/31/2023

12/31/2024

12/31/2025

1/1/2026

10/31/2026

2026

2027

YEAR END

APPROVED

END OF MONTH

ESTIMATED

PROPOSED

PER AUDIT

BUDGET

ACTUAL

YEAR END

BUDGET

GENERAL FUND EXPENDITURES

5,184
450
9,505
180
1,000

156 10-518-530-3900 UNEMPLOYMENT INS & WAGES

115

150

157 10-518-530-4000 EQUIPMENT LEASES - GEN GOV'T

4,283

4,086

4,804

6,212

6,209

6,200

4,192

6,200

1,080

1,176

1,059

1,054

1,040

1,100

1,949

1,100

158

Postage Meter (1624) & Copy Machine (4200)

159 10-518-530-4100 DUES/FEES/SUBS - GEN GOV'T
160

Adobe Subscription

500

161

Waukesha Freeman

165

162

Costco

163

Misc

370

164 10-518-530-4110 LEGAL FEES - GEN GOV'T

47,705

33,237

30,536

56,982

36,984

45,000

25,710

39,000

45,000

165 10-518-530-4120 LEGAL FEES - MUNICIPAL COURT

9,000

8,807

13,232

20,677

18,022

18,000

13,162

18,000

167 10-518-530-4130 LABOR ATTY - ALL BUT FD

150

1,733

788

749

1,500

168 10-518-530-4200 CONTINGENCY FUND - GEN GOV'T

169 10-518-530-4400 CONTRACTED SERVICES - GEN GOVT

4,500

8,050

8,546

8,646

8,661

8,619

8,520

5,910

8,600

8,620

100

42,167

43,056

48,546

54,316

56,375

36,568

38,199

37,537

969

166

170 10-518-530-4600 INTERNET / SERVER
171

GoodHope $1440

172

Parks $1200

173

Village Hall $3000

177 10-518-530-7300 VILLAGE INS - PROP & LIABILITY
178

Cyber Liability Insurance ($3,754), Position Bond ($675)

179

Commercial Crime ($577),Liability($41,155)

181 10-518-530-7400 EMPLOYEE BONDS

1,360

182 10-518-530-7500 WORKERS' COMP INSURANCE

60,598

46,212

27,809

31,625

25,857

16,188

16,759

1,159

9,140

1,500

3,062

2,675

122

183

40
18,323

2,135

Work comp (31,701) WC audit 1(2,000)

184 10-518-530-9000 MISC EXPENSE
185 10-518-530-9200 BAD DEBT WRITEOFF
191

Total General Government

223,796

206,639

193,926

250,178

206,800

194,258

143,096

194 10-563-510-1100 SALARIES - PC

850

825

1,490

1,760

1,680

1,920

195 10-563-520-2100 FICA - PC

182,782

192,323

1,840

1,920

(1,935)

192
193 PLANNING & ZONING

Page 5 of 10

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1
2

GENERAL FUND EXPENDITURES

12/31/2021

12/31/2022

12/31/2023

12/31/2024

12/31/2025

1/1/2026

10/31/2026

2026

2027

G/L

YEAR END

APPROVED

END OF MONTH

ESTIMATED

PROPOSED

ACCOUNT

PER AUDIT

BUDGET

ACTUAL

YEAR END

BUDGET

605

319

546

390

180

600

270

350

600

198 10-563-530-4120 ATTORNEY - PC - REIMB

34,369

27,477

21,613

14,787

17,347

25,000

5,334

7,500

25,000

199 10-563-530-4110 ATTORNEY - PC - NON-REIMB

10,802

18,512

19,970

26,291

10,718

25,000

7,988

11,000

25,000

200 10-563-530-4200 PLANNER - PC - REIMB

96,145

34,509

43,583

24,180

28,548

40,000

22,717

35,000

40,000

201 10-563-530-4300 PLANNER - PC - NON-REIMB

57,990

28,405

35,867

54,519

40,675

95,000

30,363

45,000

50,000

(45,000)

202 10-563-530-4350 ENGINEER - PC - REIMB

41,224

41,471

24,765

43,301

70,532

25,000

14,603

20,000

25,000

203 10-563-530-4375 ENGINEER - PC - NON-REIMB

34,873

28,178

23,658

23,462

28,292

80,000

47,210

70,000

60,000

(20,000)

204 10-563-530-4400 WC PLANNER- PC - REIMB

196 10-563-530-3100 WC ROD & LARGE FORMAT SCANNING

1,079

108

205 10-563-530-4410 WC PLANNER- PC - NON-REIMB

435

206 10-563-530-4500 BOARD OF APPEALS MTG PAY (AP)

200

207

Total Planning & Zoning

278,446

179,880

171,572

188,729

198,171

292,520

128,485

190,690

227,520

(65,000)

TOTAL ADMINISTRATIVE

1,042,060

1,014,978

929,234

1,092,574

1,025,683

1,130,833

739,503

985,500

1,074,978

(55,855)

212 10-520-510-1100 SALARIES - P&F COMMISSION (AP)

250

225

800

280

215 10-520-530-4110 LABOR ATTY - P&F COMMISSION

6,225

8,411

2,375

216

6,475

225

9,211

2,655

219 10-521-530-4400 CONTRACTED SERVICES - WCSD

751,473

765,287

827,003

853,767

920,030

965,871

724,256

965,871

1,021,301

55,430

220 10-521-530-4405 OVERTIME - WCSD

11,384

6,418

12,133

12,125

15,028

22,000

22,210

25,000

27,000

5,000

222 10-521-530-4407 HOUSING - WCSD

457

338

118

300

223 10-521-530-4410 TICKET PROCESSING - SUSSEX

5,921

9,741

6,050

8,247

6,406

8,500

4,394

224 10-521-530-5000 NNO PROMO MATERIALS - WCSD

1,973

500

225 10-521-530-5500 AUTO LICENSE PLATE READERS

822

5,700

3,329

5,000

5,500

5,000

769,285

782,607

852,977

877,468

946,495

1,002,671

755,860

292 10-523-530-3700 GAS/OIL/GREASE - AMBO

10,296

12,788

10,081

7,046

293 10-523-530-3850 OXYGEN - AMBO

2,181

2,876

2,544

1,259

294 10-523-530-3860 MEDICAL SUPPLIES - AMBO

20,382

20,965

39,503

13,472

(44)

295 10-523-530-4400 CONTRACTED SVCS - AMBO BILLING

30,224

29,996

21,677

19,103

6,359

4,500

208
209
210
211 POLICE & FIRE COMMISSION

Total Police & Fire Commission

217
218 POLICE DEPARTMENT

226

Total Police Department

6,500

300

8,500

500

5,000

(500)

1,002,371

1,062,601

59,930

290
291 AMBULANCE

296 10-523-530-4600 DATA CONNECTION - AMBO

2,907

3,081

2,555

2,573

(53)

297 10-523-530-5500 MAINTENANCE - AMBO

29,550

10,671

11,915

2,201

298 10-523-530-9200 BAD DEBT WRITEOFF - AMBULANCE

575,784

478,236

319,300

288,234

370,563

Page 6 of 10

(4,500)
-

11/5/202611:41 AM

Page 11 of 39

1
2

GENERAL FUND EXPENDITURES

12/31/2021

12/31/2022

12/31/2023

12/31/2024

12/31/2025

1/1/2026

10/31/2026

2026

2027

G/L

YEAR END

APPROVED

END OF MONTH

ESTIMATED

PROPOSED

ACCOUNT

PER AUDIT

ACTUAL

YEAR END

BUDGET

(4,500)

299 10-523-530-9300 BAD DEBT- ALLOWANCE ADJUSTMT
300

Total Ambulance

PER AUDIT

BUDGET

(44,509)

(15,079)

(14,203)

11,850

39,569

626,815

543,534

393,372

345,738

416,395

4,500

7,696

1,954

5,216

256

1,200

221

400

1,200

286,849

391,265

346,074

300,742

308,567

322,500

248,402

322,500

236,500

301
302 BUILDING INSPECTION
303 10-524-530-3100 SUPPLIES - BLDG INSP
304

State Stamps (2800 cost $40), permit app (500); Permit Cards (500)

305 10-524-530-4400 CONTRACTED SVCS - BLDG INSP
306

(86,000)

75% / 25%

307 10-524-530-4500 MTGS & ENFORCEMENT - BLDG INSP
308

Total Building Inspection

1,297

1,915

1,117

910

1,579

1,200

614

1,200

10,000

8,800

295,841

393,235

349,145

306,867

310,401

324,900

249,237

324,100

247,700

(77,200)

309
310 FIRE SERVICES

311 10-526-530-4300 SINKING FUND-EQUIP - FIRE SRVC

312 10-526-530-4400 CONTRACTED SERVICES - PFD

313 10-526-530-4405 OVERTIME - PFD

314 10-526-530-4600 INTERNET - FIRE SRVC

315 10-526-530-5200 BLDG MAINTENANCE - FIRE SRVC

28,604

15,000

13,914

15,000

20,000

5,000

316 10-526-530-7100 HEAT - FIRE SRVC

8,961

14,000

5,528

10,000

13,000

(1,000)

317 10-526-530-7150 ELECTRICITY - FIRE SRVC

23,028

23,000

18,153

23,000

318 10-526-530-7250 SEWER FLOW SUSSEX - NEW

584

1,000

344

600

1,000

319 10-526-530-7260 SEWER MAINTENANCE - NEW

1,834

5,500

6,000

320

Total Fire Dept Services

2,221,860

223,590
2,254,700

1,312,616

2,254,700

223,590

2,222,488

(32,212)
-

2,283,037

2,531,290

1,352,389

2,308,800

2,509,078

(22,212)

321
322

Total Protection of Persons & Property

2,601,559

2,773,860

2,683,149

2,864,937

3,956,328

3,863,361

2,357,920

3,635,271

3,819,379

(43,982)

325 10-533-520-1100 SALARIES - HIGHWAY

298,988

405,700

390,691

380,384

401,020

433,819

324,008

432,000

436,504

2,685

328 10-533-520-1200 OVERTIME - HIGHWAY

14,404

23,040

19,133

21,164

31,289

21,000

9,749

21,000

23,500

2,500

330 10-533-510-1500 SALARIES - PT PLOW - HIGHWAY

6,772

4,735

3,730

5,726

6,189

10,000

5,564

6,500

10,000

331 10-533-520-2100 FICA - HIGHWAY

26,832

34,027

30,457

29,652

31,725

35,559

25,801

35,000

35,955

396

332 10-533-520-2200 WRS - HIGHWAY

23,412

27,419

27,868

27,544

29,800

32,747

24,885

32,700

33,350

603

333 10-533-520-2300 GROUP INSURANCE - HIGHWAY

65,081

60,609

67,144

68,169

70,196

82,870

52,211

70,196

91,168

8,298

323
324 HIGHWAY DEPARTMENT

334

Includes Opt-Out Payments (HWY & Parks)

335

339 10-533-530-3100 SUPPLIES - HIGHWAY

8,379

7,634

7,968

7,167

8,039

8,000

6,376

7,200

8,000

341 10-533-530-3150 SHOP TOOLS - HIGHWAY

3,563

3,950

4,098

4,000

4,018

4,000

2,951

4,000

Page 7 of 10

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1
2

GENERAL FUND EXPENDITURES

12/31/2021

12/31/2022

12/31/2023

12/31/2024

12/31/2025

1/1/2026

10/31/2026

2026

2027

G/L

YEAR END

APPROVED

END OF MONTH

ESTIMATED

PROPOSED

ACCOUNT

BUDGET

ACTUAL

YEAR END

BUDGET

PER AUDIT

342 10-533-530-3510 IN-HOUSE STRIPING - HIGHWAY

9,229

14,699

11,988

14,666

115

14,500

13,688

14,500

343 10-533-530-3540 SIGNS - HIGHWAY

4,947

9,414

6,353

7,540

9,294

8,000

16,087

15,497

8,000

344 10-533-530-3550 GRAVEL - HIGHWAY

6,036

6,903

6,948

1,781

4,543

7,000

11,325

12,000

7,000

345 10-533-530-3570 IN-HOUSE PAVING - HIGHWAY

9,153

13,529

4,823

13,222

9,366

15,000

2,637

15,000

73,559

92,622

86,336

99,123

145,935

100,000

6,002

60,000

50,000

(50,000)

346

Asphalt & Related Supplies

347 10-533-530-3580 CRACKFILL ROAD MAINT - HIGHWAY
348 10-533-530-3630 UNIFORMS/MATS - HIGHWAY

6,552

8,352

9,048

10,120

10,847

9,500

8,088

9,500

349 10-533-530-3700 GAS/OIL/GREASE - HIGHWAY

44,579

60,434

60,002

48,234

48,008

60,000

51,710

68,000

60,000

350 10-533-530-4100 DUES/FEES/SUBS - HIGHWAY

2,060

2,272

2,279

2,355

4,635

3,000

646

3,000

352 10-533-530-4400 CONTRACTED SERVICES - HIGHWAY

6,140

5,590

8,150

11,829

14,165

9,000

8,329

11,500

9,000

359 10-533-530-4450 DRUG/ALCOHOL TESTING - HIGHWAY

260

160

135

250

360 10-533-530-5200 BUILDING MAINTENANCE - HIGHWAY

2,752

2,929

1,959

2,731

31,069

3,000

2,383

3,000

361 10-533-530-5410 EQUIP MAINTENANCE - HIGHWAY

14,819

18,587

21,247

28,372

25,789

25,000

30,739

35,000

25,000

362 10-533-530-5420 EQUIPMENT RENTAL - HIGHWAY

324

200

361

1,000

2,300

2,500

100

500

(2,000)

351

WCPWA (140), APWA (200), Diesel Laptops Annual Renewal (1545)

363 10-533-530-5430 RADIO MAINTENANCE - HIGHWAY

1,000

515

1,028

1,000

318

1,000

364 10-533-530-5500 VEHICLE MAINTENANCE - HIGHWAY

36,733

43,082

42,959

42,113

50,785

50,000

56,042

75,000

50,000

365 10-533-530-7100 HEAT - HIGHWAY

5,459

7,685

4,932

6,128

4,294

10,000

4,342

7,000

10,000

366 10-533-530-7150 ELECTRICITY - HIGHWAY

4,233

4,603

5,337

6,479

6,428

6,500

5,203

6,500

367 10-533-530-7200 HIGHWAY CELL PHONE

602

1,223

1,200

1,232

1,158

1,200

909

725

1,200

368 10-533-530-7700 EDUCATION - HIGHWAY

875

1,876

861

132

2,000

369 10-533-530-4300 SINKING FUND - HIGHWAY

610,000

550,000

(60,000)

373 10-542-530-3530 SALT - HIGHWAY

78,300

87,790

127,169

132,001

124,999

125,000

53,487

125,000

150,000

25,000

377 10-542-530-7120 ELECTRICITY - STREET LIGHTS

26,892

24,996

36,367

25,698

28,807

30,000

25,539

30,000

378 10-533-530-7999 For Use of Capital Expenditures
379

Total Highway Department

792,150

973,573

990,559

1,000,320

1,105,944

1,720,445

749,119

1,087,061

1,647,928

(72,517)

87,943

380
381 HEALTH & SANITATION
382 10-546-530-4810 CONTRACT SVCS - REFUSE COLLECT

815,482

826,412

857,752

894,838

1,599,737

1,636,415

1,114,129

1,665,114

1,724,358

383 10-546-530-4820 HAZARDOUS WASTE PROGRAM

1,096

737

1,011

916

1,014

1,024

1,014

384 10-546-530-7860 RECYCLING - TIRES

393

205

588

500

3,595

2,075

1,425

1,430

1,659

1,500

1,002

1,659

1,500

819,470

829,788

860,502

897,867

1,602,311

1,639,429

1,116,156

1,667,797

1,727,372

4,400

4,532

385 10-546-530-7870 RECYCLING - OIL/ANTFZ/FILTERS
386

Total Refuse Collection

87,943

397
398 ANIMAL CONTROL
399 10-562-530-4400 WAUKESHA COUNTY HUMANE OFFICER

Page 8 of 10

11/5/202611:41 AM

Page 13 of 39

1
2
3

G/L

ACCOUNT

12/31/2021

12/31/2022

12/31/2023

12/31/2024

12/31/2025

1/1/2026

10/31/2026

2026

2027

YEAR END

APPROVED

END OF MONTH

ESTIMATED

PROPOSED

BUDGET

ACTUAL

YEAR END

BUDGET

GENERAL FUND EXPENDITURES

PER AUDIT

Total Animal Control

4,400

4,532

Total Health & Sanitation

823,870

834,188

864,902

902,267

1,606,843

1,643,961

1,120,688

1,672,329

1,731,904

87,943

401

402
403
404
405 PARKS
406 10-552-510-1100 SALARIES - DIRECTOR - PARKS

70,739

73,538

70,994

73,706

75,974

79,744

59,824

78,955

82,260

2,516

407 10-552-510-1200 OVERTIME - PARKS

2,830

1,160

941

1,500

527

1,500

408 10-552-510-1500 INSURANCE OPT OUT - PARKS

409 10-552-510-1800 SALARIES - SEASONAL - PARKS

19,672

14,315

19,459

18,581

24,493

22,500

21,172

43,000

20,500

411 10-552-520-2100 FICA - PARKS

6,792

7,241

6,920

7,054

7,714

7,936

6,303

7,930

9,697

1,761

412 10-552-520-2200 WRS - PARKS

4,590

5,152

4,865

5,103

5,325

5,850

4,408

5,850

6,073

223

541

1,079

1,182

1,164

1,098

1,241

108

(1,133)

413 10-552-520-2300 GROUP INSURANCE - PARKS
414 10-552-520-2400 DENTAL INSURANCE - PARKS

included w/ hwy ins abv

included dental w/group ins above

415 10-552-530-3120 GROUND MANAGEMENT - PARKS

3,479

3,017

3,460

3,403

4,000

2,018

4,000

416 10-552-530-3130 SPORTS FIELDS SUPPLIES - PARKS

4,461

2,631

4,784

4,244

4,909

5,000

3,159

4,800

5,000

417 10-552-530-3140 GENERAL OPERATING SUP - PARKS

4,223

4,811

3,934

4,268

5,267

5,000

4,502

5,000

418 10-552-530-3150 SIGNAGE - PARKS

1,976

6,060

5,280

3,340

4,634

6,000

360

1,500

6,000

419 10-552-530-3160 PARK BEAUTIFICATION / PLGD SUP

1,515

1,947

2,522

2,277

2,453

3,000

977

2,500

3,000

420 10-552-530-3170 SAND, GRAVEL & WOODCHIPS

1,619

1,753

6,988

104

2,937

2,500

421 10-552-530-3180 SHOP TOOLS - PARKS

2,453

1,945

1,776

1,974

3,524

2,000

1,844

2,000

422 10-552-530-3700 GAS/OIL/GREASE - PARKS

9,488

14,356

11,917

8,787

11,906

11,000

13,348

11,000

423 10-552-530-4100 DUES/FEES/SUBS - PARKS

225

387

237

239

500

249

500

425 10-552-530-4400 CONTRACTED SVCS - PARKS

8,458

6,167

5,268

6,431

6,125

6,700

4,028

6,500

24,700

18,000

430 10-552-530-5200 FACILITY MAINTENANCE - PARKS

5,520

4,876

4,849

6,189

7,577

6,500

12,336

13,000

6,500

431 10-552-530-5410 EQUIP MAINTENANCE - PARKS

4,631

3,933

4,161

6,287

6,027

5,500

3,485

5,500

432 10-552-530-5420 EQUIPMENT RENTAL - PARKS

740

225

195

1,500

433 10-552-530-5500 VEHICLE MAINTENANCE - PARKS

1,937

1,897

3,110

2,192

2,218

3,000

205

2,200

3,000

434 10-552-530-7100 HEAT - PARKS

1,413

1,683

1,960

1,097

1,474

2,000

1,638

2,000

435 10-552-530-7150 ELECTRICITY - PARKS

3,372

3,063

3,192

2,852

3,166

3,500

2,790

3,500

436 10-552-530-7200 PARK CELL PHONE

700

600

605

579

600

455

600

437 10-552-530-7700 EDUCATION - PARKS

721

706

1,005

582

1,000

619

1,000

438 10-552-530-7800 MILEAGE - PARKS

136

152

263

146

200

151

200

424

439
440

WPRA (160) NRPA (200) Costco (65)

For Use of Capital Expenditures

Total Parks

158,595

164,138

168,388

162,517

183,343

188,271

144,477

179,710

230,138

41,867

441

Page 9 of 10

11/5/202611:41 AM

Page 14 of 39

1
2

GENERAL FUND EXPENDITURES

12/31/2021

12/31/2022

12/31/2023

12/31/2024

12/31/2025

1/1/2026

10/31/2026

2026

2027

G/L

YEAR END

APPROVED

END OF MONTH

ESTIMATED

PROPOSED

ACCOUNT

PER AUDIT

BUDGET

ACTUAL

YEAR END

BUDGET

442 RECREATION
443 10-553-530-3810 ADOPT-A-HIGHWAY

149

355

150

(150)

444 10-553-530-3860 MERTON ATHLETIC ASSOCIATION

2,500

(2,500)

445 10-553-530-3870 MEMORIAL SPECIAL PROJECTS

2,633

4,858

1,039

1,061

1,500

446 10-553-530-3880 SPECIAL EVENTS

2,852

11,821

11,884

21,048

20,027

20,500

20,779

20,778

20,500

Total Recreation

8,134

19,974

15,424

23,548

23,588

24,650

20,779

20,778

22,000

(2,650)

Total Leisure & Activities

166,728

184,112

183,812

186,065

206,931

212,921

165,257

200,488

252,138

39,217

447

Easter, Winterfest, Appliance, Fireworks

449

450
451
457
459 10-518-530-4300 SINKING FUND - FUTURE EQUIP

460 10-518-520-2500 SINKING FUND - OPEBS

461 10-580-581-1200 DEBT SERV - CAP LEASE PMT

442,566

485,000

550,000

737,500

724,417

833,590

462 10-590-570-4000 TRANSFER TO CAP PROJECTS FUND

833,590

463 10-590-592-4000 TRANSFER TO CAPITAL PROJ FUND
464 10-590-570-3000 TRANSFER TO COMPOST FUND

58,454

465 10-590-570-5000 TRANSFER TO DEBT SERVICE FUND

340,917

126,676

126,637

467

Total Transfer

783,483

543,454

550,000

737,500

724,417

126,676

960,266

126,637

(39)

469

TOTAL EXPENDITURES

6,209,850

6,324,165

6,201,655

6,783,663

8,626,146

8,698,197

6,092,752

8,540,915

8,652,964

(45,233)

Page 10 of 10

(39)

11/5/202611:41 AM

Page 15 of 39

GENERAL FUND REVENUES

12/31/2021

12/31/2022

12/31/2023

12/31/2024

12/31/2025

1/1/2026

10/31/2026

2026

2027

ACCOUNT

YEAR END

APPROVED

END OF MONTH

ESTIMATED

PROPOSED

PER AUDIT

BUDGET

ACTUAL

YEAR END

BUDGET

4
5
6 REAL ESTATE PROPERTY TAXES
7

10-410-411-1000

GENERAL PROPERTY TAXES

Total Real Estate Property Taxes

2,689,753

3,048,026

3,277,113

3,405,809

3,696,260

3,850,563

3,944,167

93,604

2,689,753

3,048,026

3,277,113

3,405,809

3,696,260

3,850,563

3,944,167

93,604

3,850,563

10 OTHER TAXES
11

10-410-411-1001

OMITTED TAXES

10-410-411-1002

PMTS IN-LIEU OF TAXES (PILT)

10-410-411-4000

MOBILE HOME FEES VOL

10-410-411-6000

MANAGED FOREST LAND

94,679

Total Other Taxes

109,975

104,957

109,257

97,435

112,000

72,728

107,000

105,000

19,863

1,567

757

653

615

700

425

700

114,557

111,542

105,713

109,910

98,050

112,700

73,214

107,761

105,700

(7,000)
(7,000)

18
19 INTERGOVERNMENTAL
20

10-430-431-0000

DNR CONSERVATION AID

10-430-431-1000

STATE SHARED REVENUES

115,180

119,009

126,272

126,991

129,510

133,418

18,054

133,418

135,858

2,440

10-430-431-1001

SUPP SHARED REV CMA

284,035

42,605

284,035

290,000

5,965

10-430-431-1050

STATE PP TAX AID

43,281

10-430-431-1100

PAYMENTS FOR MUNICIPAL SERVICE

10-430-431-1200

5,000

26
27

30,408

43,281

SNOW PLOWING - MERTON

34,836

35,788

23,071

61,439

59,497

40,000

33,102

45,000

10-430-431-2000

FIRE INSURANCE 2% DUES

55,495

59,742

68,536

77,566

84,920

90,000

91,734

93,000

3,000

10-430-431-2001

EMS - FAP

3,873

25,700

12,195

45,000

40,000

(5,000)

10-430-431-3001

EXEMPT COMPUTER AID

2,481

10-430-431-3002

VIDEO SERVICE PROVIDER AID

24,276

10-430-431-3100

STATE TRANSPORTATION AID

441,008

477,326

464,394

417,955

376,159

338,543

253,907

338,543

313,299

(25,244)

10-430-431-3301

AG USE CONVERSION FEES

80,776

24,186

55,752

1,126

5,494

25,000

35,571

10-430-431-3500

MOTOR FUEL REFUND

1,183

1,166

1,016

1,150

1,065

1,100

442

1,100

789,530

800,163

808,418

743,396

726,753

1,027,139

545,463

1,039,448

988,300

Total Intergovernmental

(25,000)
(38,839)

35
36 LICENSES, PERMITS & FEES
37

10-440-441-1000

LIQUOR, BEER & CIGARETTE LIC

3,941

4,851

5,499

15,900

7,156

6,700

7,118

6,700

10-440-441-1100

OPERATOR LICENSE

4,445

4,150

6,025

5,891

5,795

5,500

4,973

5,000

5,500

10-440-441-1200

MISC LICENSES

177

380

175

150

10-440-441-2000

YEARLY BUSINESS LICENSE FEE

950

250

500

250

500

250

500

10-440-443-0000

BUILDING INSPECTION FEES

10-440-443-1000

BUILDING PERMITS

421,384

482,500

463,932

400,989

411,422

430,000

373,373

430,000

10-440-443-1001

STATE STAMPS

4,005

4,095

2,655

2,205

3,000

1,575

2,200

3,000

10-440-443-1002

HOUSE NUMBERS

1,820

2,090

2,010

1,979

1,506

1,500

1,233

1,500

Page 1 of 4

Page 16 of 39

GENERAL FUND REVENUES

12/31/2021

12/31/2022

12/31/2023

12/31/2024

12/31/2025

1/1/2026

10/31/2026

2026

2027

ACCOUNT

YEAR END

APPROVED

END OF MONTH

ESTIMATED

PROPOSED

BUDGET

ACTUAL

YEAR END

BUDGET

PER AUDIT

10-440-449-2001

MINERAL EXTRACTION FEES

28,750

27,500

36,000

35,000

35,250

36,750

35,250

10-440-449-2002

STREET OPENING PERMITS

6,600

8,200

4,750

6,700

6,210

5,000

3,260

5,000

10-440-449-2004

DOG LICENSES

4,137

5,492

6,101

5,007

5,752

5,000

4,196

4,500

5,000

65 Licenses, Permits & Fees (cont'd…)
66

CABLE FRANCHISE FEES

97,754

101,021

101,268

101,763

88,108

100,000

39,914

80,000

(20,000)

PLANNING, ZONING APP FEES & AR

187,687

128,203

103,327

101,816

136,835

104,000

55,391

77,500

105,000

(1,000)

ATTORNEY - PC - REIMB

25,000

10-440-449-2006

10-440-449-2007

PLANNER - PC - REIMB

40,000

ENGINEER - PC - REIMB

25,000

WC PLANNER- PC - REIMB

10-440-449-2009

73
74

CULVERT PERMIT & INSP FEES

11,825

12,513

7,975

7,700

6,669

5,500

4,813

5,500

450

11,600

8,000

8,600

600

50% to this acct; 50% to storm water revenue

10-440-449-2010

RECLAMATION FEES

Total Licenses, Permits & Fees

773,348

781,041

740,172

686,524

718,807

710,100

541,521

662,568

691,700

(18,400)

25,000

76
77 FINES, FORFEITURES & PENALTIES
78

10-450-450-1000

COURT PENALTIES & COSTS

74,196

111,696

66,898

46,162

65,952

80,000

108,045

125,000

105,000

10-450-450-3000

PARKING VIOLATIONS

4,610

6,265

1,370

6,790

4,115

5,000

4,620

5,000

10-450-450-9000

OTHER LAW & ORDINANCE VIOLA

68,268

52,952

70,067

85,000

130,000

110,000

Total Fines, Forfeitures & Penalties

78,806

117,961

112,665

25,000

82
83 PUBLIC CHARGES FOR SERVICES
84

10-460-461-2000

TREASURER FEES

180

125

10-460-461-2001

ASSESSMENT LETTERS

3,595

3,170

4,235

4,165

9,305

6,000

5,149

5,500

6,000

10-460-462-2000

FIRE INSPECTION FEES

14,872

17,518

24,745

7,302

39,692

35,000

37,968

37,500

2,500

10-460-462-2200

PARAMEDIC PROGRAM REIMBURSE

12,773

3,149

5,934

6,699

10-460-462-2500

BARK RIVER EMERGENCY SVCS

12,000

6,000

(6,000)

10-460-462-3000

AMBULANCE FEES

547,753

525,427

515,081

507,394

339,972

300,000

7,936

9,000

10-460-462-3001

AMBULANCE FEES - PFD

154,586

270,000

10-460-462-3100

INTER-FACILITY TRANSPORTS

482,211

100,000

80,000

1,050

10-460-462-3200

MISCELLANEOUS FIRE SERVICE FEE

300

474

500

100

101

10-460-464-2000

REFUSE/GARBAGE FEES

878,165

912,412

930,930

932,863

102

10-460-464-4000

WEED & NUISANCE CONTROL

900

1,600

103

10-460-464-5000

TIRE ROUND-UP

251

240

401

104

10-460-467-2001

PARK SHELTER RENTALS

3,575

4,750

105

10-460-467-2002

FIELD RENTAL FEES

155

107

10-460-467-5004

WPRA TICKET PROCEEDS

(300,000)

300,000
-

1,602,389

1,636,415

1,665,154

1,724,358

1,310

184

1,500

1,412

1,500

186

395

200

4,950

4,575

3,525

4,700

2,975

3,000

(1,700)

375

630

455

2,000

550

3,130

3,000

2,450

470

Page 2 of 4

87,943
-

Page 17 of 39

GENERAL FUND REVENUES

12/31/2021

12/31/2022

12/31/2023

12/31/2024

12/31/2025

1/1/2026

10/31/2026

2026

2027

ACCOUNT

YEAR END

APPROVED

END OF MONTH

ESTIMATED

PROPOSED

PER AUDIT

BUDGET

ACTUAL

YEAR END

BUDGET

2,163,153

1,575,584

1,561,491

1,466,059

1,997,642

1,984,365

4
108

Total Public Charges for Services

1,878,534

1,995,552

2,075,558

91,193

109
110 INTERDEPARTMENTAL CHARGES
112

10-470-474-1100

EQUIPMENT-STORM

113

Total Interdepartmental Charges

55,000

11,850

126,918

488,006

526,099

472,813

340,000

485,623

550,000

400,000

60,000

750,051

50,106

214,417

417,302

114
115 MISCELLANEOUS REVENUES
116

10-480-481-1000

INTEREST INCOME

117

10-480-481-1100

INVESTMENT INCOME (LOSS)

118

10-480-483-0000

PROPERTY SALES

119

10-480-483-0900

SALE OF OTHER EQUIP & PROPERTY

551

120

10-480-485-0001

COMPOST DONATIONS

121

10-480-485-0003

FIRE DEPT DONATIONS

400

16,135

2,000

200

122

10-480-485-0004

PARK DEPT DONATIONS

3,732

13,989

4,182

3,731

5,611

5,148

5,855

123

10-480-485-0005

GENERAL DONATIONS

2,025

3,950

1,925

2,150

124

10-480-485-0006

9/11 MEMORIAL DONATIONS

125

10-480-489-0000

OTHER MISC REVENUE

25,672

19,412

31,126

16,277

17,698

57,500

76,431

85,000

126

10-480-489-0001

INSURANCE RECOVERIES

12,534

44,511

59,863

10,085

8,243

2,692

127

10-480-489-0003

FD COMMUNITY ROOM RENTALS

200

100

128

10-480-489-0004

RECYCLING DIVIDENDS

13,306

9,992

133

10-480-489-4101

SEPTAGE CREDITS

1,649

2,223

2,615

2,307

2,242

2,000

1,854

2,250

2,000

56,613

1,235,928

1,355,199

620,523

723,174

404,648

989,957

1,063,299

447,148

42,500

68,828

(39,358)

135

Total Miscellaneous Revenues

1
1,010,713

417,302

5,148

40,000

(17,500)
-

149
150 TRANSFERS FROM OTHER FUNDS
151

10-490-492-0000

TRANSFER FROM PARK FUND

152

10-490-492-1000

TRANSFER FROM FUND BALANCE

153

10-490-492-1200

TRANSFER FROM TID#1 - INTEREST

154

10-490-492-2600

155
156

108,186

124,031

118,781

222,278

190,853

293,597

8,959

16,379

55,000

10,769

57,610

10,769

TRANSFER FROM ARP FUND

57,610

10-490-492-2000

TRANSFER FROM SPECIAL REV FUND

10-490-492-3000

TRANSFER FROM DEBT SERV FUND

157

10-490-492-4000

TRANSFER FROM CAP PROJ FUND

158

10-490-492-9001

TRANSFER FROM BUILDING FUNDS

159

10-490-492-9002

TRANSFER FROM LIBRARY FUND

160

10-490-492-9003

TRANSFER FROM MEMORIAL FUND

111,563

55,000

161

Total Transfers from Other Funds

165

Total Surplus Applied / Use of Fund Balance

166

Total Other Financing Sources

10,769

57,610

8,959

362,689

472,820

348,597

235,391

Page 3 of 4

8,959

362,689

472,820

348,597

235,391

(237,429)
(237,429)

Page 18 of 39

GENERAL FUND REVENUES

12/31/2021

12/31/2022

12/31/2023

12/31/2024

12/31/2025

1/1/2026

10/31/2026

2026

2027

ACCOUNT

YEAR END

APPROVED

END OF MONTH

ESTIMATED

PROPOSED

PER AUDIT

BUDGET

ACTUAL

YEAR END

BUDGET

6,731,530

7,782,855

7,971,374

7,149,132

8,448,442

4
167

TOTAL REVENUES

Page 4 of 4

8,702,335

8,395,516

9,252,788

8,652,964

(49,371)

Page 19 of 39

CAPITAL FUND REVENUES & EXPENSES
REVENUE:
Revenues and Other Sources
70-490-491-1000 PROCEEDS FROM LOANS
70-490-492-0000 TRANSFER FROM PARK FUND
70-490-492-1000 TRANSFER FROM GENERAL FUND

For use for Budget Year Cap Expenditures
Sinking Fund for Paving/Roads
Sinking Fund for 1/4 of a New Plow Truck (V/M)
Sinking Fund for 1/4 of a New Plow Truck (V/L)
Baseball Field Transfer to Capital
Sinking Fund for Fire Equipment

70-490-492-1200 TRANSFER FROM TID #1
70-490-492-2600 TRANSFER FROM ARP FUND
70-490-492-5000 TRANSFER FROM STORMWATER
70-490-492-9001 TRANSFER FROM BUILDING FUND
70-490-492-3000 TRANSFER FROM DEBT SERVICE
TOTAL REVENUES

12/31/2021
YEAR END
PER AUDIT

12/31/2022
YEAR END
PER AUDIT

12/31/2023
YEAR END
PER AUDIT

12/31/2024
YEAR END
PER AUDIT

12/31/2025
YEAR END
PER AUDIT

1/1/2026
APPROVED
BUDGET

9/30/2026
ESTIMATED
ACTUAL

2026
PROPOSED
YEAR END

2027
ADOPTED
BUDGET

200,566
57,000
50,000
135,000

520,000
81,115
240,000
60,000
50,000
135,000

65,000
240,000
60,000
50,000
135,000

749,000
252,500
240,000
60,000
50,000
135,000

168,526
312,500
70,891

3,688,854
415,000
151,250
151,250
-

4,046,054
-

668,554
-

3,377,500
368,182

360,000
151,250
80,359

380,000

15,000
-

66,450
-

137,500

1,534,478

772,214

1,051,857

4,543,854

522,121

1,632,758

172,500

4,039,176

1,260,163

344,113
4,469,795

EXPENSES
General Government:
VILLAGE BOARD
70-518-570-8000 Miscellanious - General Government

Codification

Total General Government
Fire Department:
70-522-570-8000
70-522-570-8000
70-522-570-8100
70-522-570-8100

BUILDING IMPROVEMENTS - FIRE

Plymovent for both stations

EQUIPMENT - FIRE DEPT

Tanker

Total Fire Department
Highway Department:
70-533-570-8000
BUILDING IMPROVMENTS - HIGHWAY
70-533-570-8000
Salt Shed
70-533-570-8100
EQUIPMENT - HIGHWAY

Bucket Truck
Mini Excavator
Plow Chassis & Burke Down Payment
Replace Unit Heaters at HWY/FIRE
HWY/FIRE Roof
Mill (Road Planer)
Reclaimer
Lift HWY Garage
Grapple Rake

70-533-570-8200

70-542-570-8400

ROAD IMPROVEMENTS - HIGHWAY

2027 Road Project - Hilliside Road
2027 Crack Seal
Lake Five Road Bridge
LED street lights

PAVING PROGRAM

Parks Department:

2,910

300

9,960

4,474

137,400

20,000

23,226

40,135

558,379

504,343

604,686

8,083

26,136

40,435

568,339

508,817

604,686

137,400

8,083

3,604
411,283

635,895
3,604
79,379

(23,864)
3,604
379,577

(23,864)
3,604
145,560

119,607

58,235

1,115

485,897

472,006

391,186

991,454

110,000
100,000
302,500
43,654
207,100
42,000
11,200
175,000
1,215,000
415,000

418,226
139,978

344,005

800,000
-

Total Highway Department

188,761

1,785
438,047

1,225,035

851,583

536,746

2,206,454

20,000
-

667,567
89,415
99,879
139,978
43,654
45,300
50,040
11,400
187,901
25,961
363,415
313,415

20,000

1,630,000

50,000

700,000
180,000
750,000

1,030,982

1,630,000

902,209

Page 20 of 39

70-552-570-8000
70-552-570-8100

BUILDING IMPROVEMENTS - PARK
EQUIPMENT - PARK

205,178

43,934
72,893

14,584
63,470

105,000
21,100

70-552-570-8200

SITE IMPROVEMENT/ MEMORIAL

11,686

14,551

70-552-570-8300

GRANTS - PARK

Trailer for Mowers
Park Playground equipment replacement & Bathrooms
Park Study and Design Layout & community survey
Led lights and timer

Total Parks Department
70-580-583-1000

126,100

2,200,000

85,000

2,819,795

2,819,795
-

216,863

5,000

6,000

5,000

6,000

TOTAL CAPITAL EXPENDITURES

214,898

700,346

1,924,751

1,444,454

1,267,532

4,553,854

936,924

1,115,982

4,469,795

NET CAPITAL BUDGET

307,223

834,133

(1,152,537)

188,304

(215,675)

(10,000)

3,102,252

144,181

(0)

Total Loan Expenses

78,054

26,633

DEBT ISSUANCE COSTS

131,377

2,200,000
2,000,000
-

26,633

85,000

2,819,795

10,000

Page 21 of 39

SINKING FUNDS
HIGHWAY/PARKS TRUCKS
REVENUE:
70-490-492-1000
SNOW PLOW - MERTON
70-490-492-1000
SNOW PLOW - LISBON
70-490-492-1000
TRANSFER FROM GENERAL FUND
70-480-483-0900
SALE OF EQUIPMENT
70-410-411-1000
GEN PROPERTY TAX
70-490-492-5000
TRANSFER FROM STORMWATER
EXPENDITURES:
70-533-570-8100
EQUIPMENT - HIGHWAY CAPITAL
70-552-870-8100
EQUIPMENT - PARK
FUND BALANCE

ROAD PAVING
REVENUE:
70-490-492-1000
70-410-411-1000
70-490-492-5000
EXPENDITURES:
70-533-570-8200

12/31/2021
YEAR END
PER AUDIT

12/31/2022
YEAR END
PER AUDIT

12/31/2023
YEAR END
PER AUDIT

12/31/2024
YEAR END
PER AUDIT

12/31/2025
YEAR END
PER AUDIT

$
$

55,646
60,000

$
$

76,000

54,555
57,000

56,759
65,000

65,000
65,000

1/1/2026
APPROVED
BUDGET

$
$

6/30/2026
ESTIMATED
ACTUAL

70,000
110,000

110,000

2026
PROPOSED
YEAR END

$
$

84,256

210,998

BEGINNING PERIOD
END OF PERIOD

$
$

78,105
105,404

$
$

105,404
86,052

$
$

TRANSFER FROM GENERAL FUND
GENERAL PROPERTY TAX
TRANSFER FROM STORMWATER

200,565

$
$

240,000
11,000

ROAD IMPROVEMENTS

58,234

1,115

485,897

463,373

475,000

344,005

BEGINNING PERIOD
END OF PERIOD

$
$

265,978
408,309

$
$

408,309
658,194

$
$

658,194
484,797

$
$

658,194
694,820

$
$

484,797
484,797

$
$

484,797
509,797

$
$

484,797
640,792

135,000

172,500

184,417

223,590

15,000

135,000
29,000
44,503
30,000

$
$
$
$

$
$

44,503
15,000

30,000

82,500

55,000

EQUIPMENT - FIRE

267,088

361,355

256,038

BEGINNING PERIOD
END OF PERIOD

$
$

353,935
503,935

$
$

503,935
742,438

$
$

742,438
707,352

$
$

707,352
548,497

$
$

548,497
559,376

$
$

559,376
837,966

1,017,648

1,486,683

1,399,960

1,367,917

1,227,882

1,479,863

70,000
110,000

2027
ADOPTED
BUDGET

$
$

70,000
110,000

20,000

213,211

70,891

231,609

139,978

229,000

86,052
207,811

$
$

207,811
124,600

$
$

124,600
183,709

$
$

183,709
132,100

$
$

183,709
153,731

$
$

183,709
223,731

$
$

223,731
194,731

312,500

500,000

475,000

500,000

440,000

50,000

363,415

380,000

$
$

484,797
621,382

$
$

621,382
731,382

223,590

27,500

55,000

FUND BALANCE

FIRE DEPARTMENT EQUIPMENT
REVENUE
70-490-492-1000
TRANSFER FROM GENERAL FUND
70-410-411-1000
GENERAL PROPERTY TAX
70-430-432-6102
GRANTS - FIRE
70-480-485-0010
DONATION IN LIEU OF FIRE TANKS
EXPENDITURES:
70-522-570-8100
FUND BALANCE

TOTAL FUND BALANCE

$
$

548,497
476,876

$
$

548,497
810,466

$
$

810,466
1,089,056

1,655,579

2,015,169

Page 22 of 39

12/31/2021

12/31/2022

Compost Fund

1
2

12/31/2023

12/31/2024

12/31/2025

1/1/2026

9/30/2026

2026

2027

G/L

YEAR END

APPROVED

END OF MONTH

ESTIMATED

PROPOSED

ACCOUNT

PER AUDIT

BUDGET

ACTUAL

YEAR END

BUDGET

5
6

REVENUES

INTERGOVERNMENTAL

8 35-430-431-1100 Payments for Municipal Service

VILLAGE OF MERTON

8,532

8,816

8,606

10,154

9,215

10,332

6,961

11,132

10,332

10 35-430-431-1102

COMPOST - V/MERTON WAGES

5,508

4,266

4,706

5,314

6,155

6,332

2,181

6,332

11 35-440-449-2004

COMPOST - V/MERTON PASSES

3,024

4,550

3,900

4,840

3,060

4,000

4,780

4,800

4,000

TOWN OF MERTON

15,508

14,226

14,706

15,387

15,635

17,832

13,511

18,332

17,832

13 35-430-431-1103

COMPOST - T/MERTON WAGES

5,508

4,266

4,706

4,847

4,615

6,332

2,181

6,332

14 35-440-449-2005

COMPOST - T/MERTON PASSES

10,000

9,960

10,000

10,540

11,020

11,500

11,330

12,000

11,500

15 35-440-449-2003 COMPOST PASSES - LISBON

15,818

17,510

18,462

20,103

21,636

21,000

22,159

23,000

21,000

16 35-490-492-1000 TRANSFER FROM GENERAL FUND

58,454

17 35-490-492-2600 TRANSFER FROM ARP FUND

165

39,859

99,007

41,774

45,644

46,485

49,164

42,630

52,464

49,164

20 35-561-510-1100 SALARIES - PT PPL - COMPOST

12,865

12,743

13,712

14,615

14,086

14,000

8,553

14,000

22 35-560-520-1100 SALARIES - RECEPTION - COMPOST

2,120

1,858

1,308

1,515

1,519

3,188

847

3,188

3,315

23 35-560-520-2100 FICA - RECEPTION - COMPOST

148

147

107

122

244

254

24 35-560-520-2200 WRS - RECEPTION - COMPOST

142

126

104

105

230

239

26 35-560-520-2300 GROUP INS - RECEPTION - NEW

252

186

27 35-561-520-1100 SALARIES - FT HWY - COMPOST

15,746

5,014

6,752

3,726

3,963

4,266

2,876

4,266

4,958

28 35-561-520-1200 SALARIES - OT - HWY - COMPOST

367

471

196

242

29 35-561-520-2100 FICA -FT HWY - COMPOST

984

784

1,582

1,404

1,385

1,397

882

1,397

30 35-561-520-2200 WRS - HWY - COMPOST

345

490

268

288

296

220

296

345

31 35-561-520-2300 GROUP INS - HWY - COMPOST

375

674

328

350

598

219

598

155

2,086

377

155

150

100

150

TOTAL REVENUES
EXPENSES

32 35-561-530-3100 SUPPLIES - COMPOST
33

Compost Portion of Accounting Software Upgrade

34 35-561-530-3700 GAS/OIL/GREASE - COMPOST

1,467

2,078

1,862

1,491

1,460

1,882

1,456

2,000

1,882

35 35-561-530-4400 CONTRACTED SVCS - GRINDER

13,890

17,939

17,504

13,200

22,679

22,000

16,640

30,000

22,000

200

36 35-561-530-7200 TELEPHONE - COMPOST

162

37 35-561-530-7150 ELECTRICITY COMPOST SITE

204

224

33,729

19,921

38 35-561-550-1000 MOVING COMPOST SITE

27,246

50 35-561-570-8000 COMPOST UTIL DEV (CAP OUTLAY)

62
-

162

200

156

TOTAL EXPENSES

76,855

76,370

64,991

37,202

46,484

48,637

32,137

56,784

49,080

NET COMPOST

(36,997)

22,637

(23,218)

8,442

527

10,493

(4,320)

Page 1 of 1

Page 23 of 39

1
2
12/31/2021
3
YEAR END
4
PER AUDIT
5 REVENUES:
6 General Property Taxes
1,480,715
10 Transfer from General Fund
340,917
11 Transfer from TID #1
21 Debt Issuance Premium
24
25
TOTAL REVENUES
1,821,632
26
27 EXPENDITURES:
30 Principal:
31 General Government
628,916
33 TID #1
34 Street and Highways
885,000
36 Sussex WWT Plant 2008
107,529
41 Total Principal
1,624,358
42
43 Interest:
44 General Government
72,657
45 TID #1
47 Street and Highways
102,350
51 Sussex WWT Plant 2008
19,331
56 Total Interest
194,338
57
60 TOTAL PRINCIPAL AND INTEREST
1,818,696
61
62 Transfers Out:
63 Transfer out
64 Transfer to Capital Projects for Plainview Road
65
TOTAL EXPENDITURES
1,818,696

12/31/2022
YEAR END
PER AUDIT

12/31/2023
YEAR END
PER AUDIT

12/31/2024
YEAR END
PER AUDIT

12/31/2025
YEAR END
PER AUDIT

1/1/2026
APPROVED
BUDGET

8/30/2026
EOM
ACTUAL

2026
ESTIMATED
YEAR END

2027
ADOPTED
BUDGET

1,452,233
69,001
1,521,234

1,379,360
97,330
1,477,395

1,411,396
147,055
1,559,101

1,354,504
147,055
1,501,839

1,344,998
126,676
145,805
1,617,479

940,142
126,676
1,066,818

1,344,998
126,676
145,805
1,617,479

825,393
900,000
110,268
1,838,574

242,543
50,000
915,000
113,076
1,320,619

259,432
100,000
935,000
115,956
1,410,388

308,935
100,000
955,000
118,910
1,482,844

312,397
100,000
970,000
121,938
1,504,335

312,397
100,000
970,000
121,938
1,504,336

312,397
100,000
970,000
121,938
1,504,335

1,315,981
100,000

62,780
69,001
84,500
16,557
232,837

38,281
47,330
66,350
13,713
165,674

42,340
47,055
47,850
10,796
148,041

68,623
46,530
28,950
7,805
151,908

52,901
45,805
9,700
4,738
113,144

52,901
23,103
9,700
3,145
88,849

52,901
45,805
9,700
4,738
113,144

258,301
44,905

2,071,412

1,486,293

1,558,429

1,634,752

1,617,479

1,845,824

2,071,412

1,486,293

1,558,429

1,634,752

1,617,479

1,845,824

DEBT SERVICE FUND

Page 1 of 1

1,593,185
1,593,185

1,377,922
126,637
144,905
196,360
1,845,824

125,044
1,541,025

1,593
304,799

Page 24 of 39

10/31/2026

2026

2027

STORM WATER UTILITY FUND

1
2

12/31/2021

12/31/2022

12/31/2023

12/31/2024

12/31/2025

1/1/2026

YEAR END

APPROVED

PER AUDIT

BUDGET

END OF MONTH ESTIMATED PROPOSED
ACTUAL

YEAR END

BUDGET

5 Revenues
6 90-430-432-1000

STATE GRANTS - SW

7 90-440-443-1003

CULVERT INSP (50% TO GF)

8 90-460-463-1000

SW USER FEES TAX ROLL

9 acct #

ENGINEERING CONSULTANT - SW

Stormwater Utility Revenue

335

9,675

10,238

6,525

6,300

5,456

6,000

3,938

6,000

231,776

236,181

238,526

246,263

251,711

253,777

253,801

319,873

241,451

246,754

245,051

252,563

257,167

259,777

257,738

259,801

325,873

66,096
-

12 Expenses
13 90-512-520-1100

SALARIES - ADMIN - SW

14 90-512-520-2100
15 90-512-520-2200
16 90-512-520-2300

GROUP INS - ADMIN - SW

17 90-512-520-2400

DENTAL INS - ADMIN - SW

18 90-519-520-1100

SALARIES - CLERK/RECEP - SW

19 90-519-520-2100

9,209

10,182

10,500

13,484

12,799

13,330

10,101

13,330

13,778

448

FICA - ADMIN - SW

661

757

756

981

997

1,020

801

1,020

1,054

WRS - ADMIN - SW

617

687

714

917

886

960

738

960

992

4,531

1,138

1,278

1,139

303

424

265

424

included dental w/group ins above

7,910

8,372

8,932

9,793

10,100

10,536

7,526

10,250

10,907

371

FICA - CLERK/RECEP - SW

550

627

600

692

727

806

561

760

834

20 90-519-520-2200

WRS - CLERK/RECEP - SW

532

578

608

670

699

759

548

740

785

21 90-519-520-2300

GROUP INS - CLERK/RECEP - SW

1,201

1,666

1,303

1,212

1,529

704

1,200

1,529

22 90-519-520-2400

DENTAL INS - CLERK/RECEP - SW

23 90-514-520-1100

SALARIES - TREASURER - SW

3,896

5,319

6,716

7,994

8,326

8,668

5,347

8,668

8,959

291

24 90-514-520-2100

FICA - TREASURER - SW

307

432

536

624

620

663

407

663

685

25 90-514-520-2200

WRS - TREASURER - SW

356

457

547

577

624

380

624

645

26 90-514-520-2300

GROUP INS - TREASURER - SW

212

350

364

654

929

352

929

(0)

27 90-518-530-2000

INFORMATIVE/EDUCATION PROGRAMS

2,931

3,048

3,000

3,200

3,000

MS4 SW Permit, HHW Fee, SW Edu Fees

31 90-518-530-3700

NR216 FEE TO DNR

1,000

36,657

46,942

52,412

5,470

included dental w/group ins above

NR216 Environmental Fee to DNR

34 90-533-520-1100

SALARIES - HIGHWAY - SW

33,973

37,311

42,174

41,988

45,125

46,942

35 90-533-520-1200

SALARIES - OT - HIGHWAY - SW

1,924

2,015

1,799

2,053

2,626

2,500

929

1,600

2,500

36 90-533-520-2100

FICA - HIGHWAY - SW

2,593

3,075

3,255

3,240

3,505

3,782

2,902

3,782

4,201

419

37 90-533-520-2200

WRS - HIGHWAY - SW

2,408

2,596

2,974

3,007

3,275

3,560

2,777

3,560

3,954

394

38 90-533-520-2300

GROUP INS - HIGHWAY - SW

2,878

3,845

2,984

3,321

6,010

2,465

4,500

4,761

(1,249)

Page 1 of 2

Page 25 of 39

10/31/2026

2026

2027

STORM WATER UTILITY FUND

1
2

12/31/2021

12/31/2022

12/31/2023

12/31/2024

12/31/2025

1/1/2026

YEAR END

APPROVED

END OF MONTH ESTIMATED PROPOSED

39 90-533-520-2400

DENTAL INS - HIGHWAY - SW

40 90-533-530-3100

SUPPLIES / GRASS SEED - SW

3,294

7,672

9,473

6,922

7,000

8,000

8,079

8,000

41 90-533-530-5410

EQUIPMENT MAINTENANCE - SW

55,000

42 90-533-530-5420

EQUIPMENT RENTAL - SW

5,520

8,490

7,845

9,921

6,469

2,500

43 90-533-530-6200

MATTING/OVERSEEDING - SW

270

210

949

802

2,000

3,542

3,600

2,000

44 90-533-530-6300

SAND/TOPSOIL - SW

1,800

3,130

2,624

2,355

2,580

3,000

4,336

4,500

3,000

2,721

2,619

6,636

6,000

5,930

6,000

included dental w/group ins above

(2,500)

45 SW Utility Fund Expenses (cont'd…)
46 90-533-530-6400

GRAVEL - SW

1,309

793

47 90-533-530-6600

CULVERT MATERIALS - SW

11,458

9,336

(1)

10,126

18,991

22,000

29,546

29,000

30,000

8,000

48 90-533-530-6700

ASPHALT / CONCRETE - SW

1,494

5,550

1,623

2,366

4,000

13,176

12,000

4,000

49 90-533-530-7000

DEPRECIATION - SW

9,264

9,421

9,264

50 90-590-592-4000

TRANSFER TO CAPITAL

70,000

CULVERTS & DITCHING - TRANSFER

50,000

CAPITAL EQUIPMENT - TRANSFER

53 90-533-570-8000

SW UTILITY DEV (CAP OUTLAY)

16,400

7,431

54 90-533-570-8100

ENG PROJECTS (CAP OUTLAY)

57 90-563-530-4400

ENGINEERING CONSULTANT - SW

2,907

17,408

11,044

10,448

6,823

19,000

14,640

Village Related Projects (non-reimb)

9,000

Engineering Consultant - SW (reimb)

4,500

Resident Consulting (non-reimb)

MS4 TDML (Total Max Daily Loading Administer) (non-reimb)

Total Stormwater Operating Expenses

20,000
156,000

139,600
-

19,000

500

167,289

198,310

191,050

Page 2 of 2

205,839

217,522

254,206

219,340

250,516

5,000

475,613

221,407

Page 26 of 39

12/31/2021

YEAR END

12/31/2022

12/31/2023

12/31/2024

YEAR END

12/31/2025

1/1/2026

6/30/2026

2026

2027

YEAR END

APPROVED END OF MONTH ESTIMATED PROPOSED

PER AUDIT

BUDGET

65,489

5,972

5,738

267,516

36,745

49,572

39,769

3,360,000

TID #1

ACTUAL

YEAR END

BUDGET

39,769

49,572

576,147

596,191

5 Revenues
6 65-410-411-1002

TID#1 PILOT INCREMNT SHORTFALL

7 65-430-431-1100

TID #1 - BOND PROCEEDS

9 65-430-431-1200

TID #1 - INCREMENT

15,484

17,971

99,942

191,338

562,757

596,191

445,241

10 65-430-432-1010

CDBG GRANT

250,000

170,000

TID #1 Revenue

3,690,973

193,943

105,680

458,854

599,502

645,763

485,010

615,916

645,763

TID Operating Revenue

15,484

17,971

99,942

191,338

562,757

645,763

485,010

615,916

645,763

2,763

3,055

3,150

4,046

3,841

5,332

1,953

3,996

5,511

11
12
13
14
15 Expenses
16 65-560-520-1100

TID #1 - SALARIES - ADMIN 3%

17 65-560-520-2100

TID #1 - FICA - ADMIN 3%

198

227

294

299

408

156

297

422

18 65-560-520-2200

TID #1 - WRS - ADMIN 3%

185

206

214

275

266

371

144

276

383

19 65-560-520-2300

TID #1 - GROUP INS - ADMIN 3%

341

383

342

170

100

170

20 65-561-520-1100

TID #1 - SALARIES - TREAS 3%

1,169

1,596

2,015

2,399

2,500

8,582

1,258

2,500

8,870

21 65-561-520-2100

TID #1 - FICA - TREAS 3%

130

161

187

186

657

186

679

22 65-561-520-2200

TID #1 - WRS - TREAS 3%

107

137

164

173

596

173

616

23 65-561-520-2300

TID #1 - GROUP INS - TREAS 3%

105

109

197

929

197

929

24 65-561-530-2100

TID #1 - ATTORNEY

8,125

25 65-561-530-3100

TID #1 - ENGINEERING

42,627

51,657

30,000

(2,260)

30,000

26 65-561-530-3200

TID #1 - LAND AQUISITION & DEV

27 65-561-530-4100

TID #1 - EHLERS

2,500

2,000

2,500

28 65-561-530-5100

TID #1 - PLANNER

1,000

29 65-561-530-6000

TID #1 - ANNUAL REPORTING

30 65-561-530-6100

TID #1 - AUDITING SERVICES

1,500

31 65-561-530-6200

TID #1 - DOR FILING FEES

150

1,580

150

32 65-561-530-7000

TID #1 - CAPITAL EXPENDITURES

125

33 65-561-530-7100

TID #1 - DEBT SERVICE

34 65-561-530-7200

TID #1 - DEV INCENTIVE PMTS

2,196,507

822,949

2,219,537

Page 1 of 2

25
-

Page 27 of 39

12/31/2021

YEAR END

12/31/2022

12/31/2023

12/31/2024

YEAR END

TID #1

12/31/2025

1/1/2026

6/30/2026

2026

2027

YEAR END

APPROVED END OF MONTH ESTIMATED PROPOSED

35 65-561-530-7300

TID #1 - INFRASTRUCTURE INST

36 65-561-530-7400

TID #1 - SELLING PROP EXPENSES

37 65-300-341-3400

TID #1 - FUND BALANCE

38 65-580-583-1000

DEBT ISSUANCE COSTS

11,397
63,289

TID #1 Expenses

2,276,116

832,449

2,228,610

52,624

63,396

64,072

1,756

41,900

51,780

40
41

Transfers In/(Out)

65-490-492-2600

TRANSFER FROM ARP FUND

177

43 65-590-570-4000

TRANSFER TO CAP PROJECTS FUND

44 65-590-570-5000

TRANSFER TO DEBT SERVICE

69,001

97,330

147,055

145,805

45 65-590-592-1000

TRANSFER TO GENERAL FUND

124,031

318,781

118,781

DUE TO GENERAL FUND

200,000

TID Operating Expenses

2,276,116

901,627

2,325,940

199,679

210,451

209,877

1,756

TID Net

506,486

516,366

1,414,857

(707,684)

(2,220,259)

259,175

389,050

435,886

483,254

109,430

129,397

Increase/(Decrease) in Equity

1,414,857

(569,505)

(2,025,599)

553,285

683,160

727,496

483,254

1,080,502

129,397

Surplus Applied

1,414,857

(569,505)

(2,025,599)

553,285

683,160

727,496

Page 2 of 2

129,397

Page 28 of 39

Sanitary Sewer Utility
12/31/2023 12/31/2024 12/31/2025 1/1/2026
YEAR END

YEAR END

PER AUDIT

BUDGET

395,889

420,083

411,414

437,760

9/30/2026

2026

APPROVED END OF MONTH ESTIMATED
ACTUAL

2027
PROPOSED

YEAR END

BUDGET

437,760

458,080

Revenues

66-460-461-1000 USER FEES

327,628

Residential Fees

348,080

Commercial Fees

110,000

66-480-481-1000 INTEREST INCOME
66-480-481-2000 FINANCE CHARGE
66-430-431-1100 UTILITY MISC REV
Sanitary Utility Revenue

3,138
14,844

60,159
4,093
71,399

44,153
5,013
22,038

38,000
4,500
1,200

18,871
3,090
9,227

38,000
4,500
10,000

413,870

555,733

482,619

481,460

358,816

490,260

510,580

920
23,456

1,800
21,573

18,228

11,445

0
18,000

5,367
12,100
433
1,262
(20)
2,650
3,681
58,333

60
12,700
719
1,327
2,800
72
4,467
57,773

1,080
10,821
731
659
507
11,363
1,400
2,472
4,999
451,790

1,500
12,486
75
1,600
3,000
4,000
4,500
70,000

11,370
1,600
2,718
4,257
319,721

1,000
11,370
1,600
3,000
3,500
4,500
380,000

Expenses

66-560-510-1100
66-514-520-1100
66-514-520-2100
66-514-520-2200
66-514-520-2300
66-560-530-4110
66-560-530-4200
66-560-530-3700
66-560-530-3400
66-560-520-1000
66-560-530-3100
66-560-530-7000
66-560-530-5400

COMMISSIONERS FEES
SALARIES - UTILITY STAFF
FICA - UTILITY STAFF
WRS - UTILITY STAFF
GROUP INS - UTILITY STAFF
LEGAL FEES
AUDIT & ACCOUNTING FEES
INTEREST AND FISCAL CHARGES
POSTAGE
INSURANCE
SUPPLIES
UTILITIES
MAINTENANCE & REPAIRS
Sewer Maintenance (Sussex & televising)

ENGINEERING FEES
EGNR ADMIN EXP BILL CUSTOMER
DEPRECIATION EXPENSE
UTILITY MISC EXPENSE
SEWAGE TREATMENT EXPENSE
Total Sanitary Operating Expenses

1,500
12,486
75
1,600
3,000
4,000
4,500
80,000
60,000

Grinder Pump Maintenance

66-563-530-4375
66-563-530-4350
66-560-530-7001
66-560-530-9000
66-560-530-8000

24,045
1,839
1,731
1,567

20,000

49,400
72,000
1,060
187,028

85,194
5,765
72,000
46,745
242,387

51,042
3,728
87,640
704
174,471

50,000
100,000
2,000
210,000

36,136
1,814
66,667
829
127,343

50,000

100,000
1,600
210,000

110,000
2,000
210,000

417,670

555,381

803,408

477,389

583,900

784,570

508,344

Page 29 of 39

2027
BUDGET
Village of Lisbon
PRESENTATION 2030

Page 30 of 39

BUDGET
OVERVIEW
The 2027 budget has an increase in
property taxes based the increase in net
new construction. The net new
construction is based off new
development value, minus any loss in
value or annexations. This year, the
Village’s net new construction is 2.405%.

Page 31 of 39

TAX DISTRIBUTION
Arrowhead
19.8%

Waukesha County
13.6%
Waukesha Tech
2.3%

Merton
37.7%

Lisbon
20.8%
Lisbon
24.1%

Hamilton
63.3%

Waukesha County Waukesha Tech
2.6%
15.8%

Hamilton School District
Tax Distribution

Arrowhead/Merton School District
Tax Distribution

Page 32 of 39

MILL RATE

Debt Service
25.9%

The Mill Rate is the way municipalities calculate
the tax rate. It is based on a dollar amount per
$1,000 of assessed value for your property. The
Mill Rate is based on the total amount the
municipality levies from its residents for operating
expenses, and capital expenses (through debt
service).

2026 Mill Rate: $3.13
2027 Mill Rate: $2.13

General Fund
74.1%

Page 33 of 39

2027 TAX TOTALS BY
ASSESSED VALUE
Mill Rates compared to assessed value
The Village had a reevaluation in 2026. The value of homes increased on average
50.3%.
2025 Home Value = $500,000

Village tax portion = $500,000 x .003132 = $1,566

2026 Home Value = $751,500 ($500,000 x 150.3%)
2026 Village tax portion = $751,500 x .002131 = $1,601
The average tax increase $500,000 home is $35.00.

Page 34 of 39

REVENUE COMPARISON
Miscellaneous
5.8%

TAXES
Property Taxes & Mobile Home Fees

PUBLIC CHARGES FOR
SERVICES

Public Charges
24%

Ambulance & Garbage

Taxes
46.8%

INTERGOVERNMENTAL
State Aids - transportation, shared
revenue, fire dues, cable fees

LICENSES & PERMITS
Licenses, violations & fees

01
MISCELLANEOUS

Licenses & Permits
9.3%

Donations

Intergovernmental
11.4%

Page 35 of 39

EXPENDITURE COMPARISON
Parks
2.9%

General Govt
9.4%

FIRE
Fire Department

Sanitation
20.7%

PUBLIC WORKS
Highway Department & Roads

GENERAL GOVERNMENT
Administration & Professional

POLICE
Fire
29.3%

Inspection/Planning
5.5%

Waukesha County Sheriff

INSPECTION/PLANNING
Building Inspection/Planning

SANITATION
Garbage

PARKS

Police
12.4%

Playgrounds/Fields

Public Works
19.8%

Page 36 of 39

SINKING
FUND
The Sinking Fund is a capital reserve budget that gives the Village flexibility in budgeting for bigger purchases from
year to year. The Sinking Fund is made of three categories
Highway Trucks - Plow trucks or other equipment. The Village purchases a
plow truck every two years and we receive funds from the Village of Merton as
a cooperative agreement for plowing their roads. We match their contribution
and put more in if the budget allows. This year the Village is putting $110,000
to the Highway Trucks Fund, and Merton is contributing $70,000.
Road Paving - This fund is what pays for our road projects each year. This year
we are putting in $490,000 toward road paving projects.
Fire Department Equipment - This fund is for fire department vehicles, which
are the Village’s responsibility to replace when they are beyond their useful life.
Donations in lieu of water tanks also go into this fund. The Village will be
contributing $223,590 from the General Fund, and budgeting an additional
$55,000 from fees in lieu of water tanks. The anticipated end of year balance
for fire equipment is $1,089,056.

Page 37 of 39

DEBT SERVICE
The Village pays principal and interest payments to its outstanding debt. Some debt is attributed
to a specific fund, such as the TID, and other debt is paid for out of the Village’s operating budget
(Sussex Wastewater Treatment Plant). Debt is levied from tax payers, if it is General Obligation
debt. In 2027, the Village will levy for $1,377,922 in debt.

Page 38 of 39

CAPITAL PROJECTS
This year the Village Board proposing to fund a couple of bigger capital projects. Those projects include:

$20,000
$1,630,000

ROAD IMPROVEMENTS
Tamarak Road reconstruction and Lake Five Road
Bridge Construction

$2,819,795

PARK IMPROVEMENTS
Park Improvements based on consultant’s
recommendation and Village resident’s feedback

FIRE DEPARTMENT
Ventilation System for Fire vehicle exhaust.

Page 39 of 39

OTHER FUNDS
Other funds in the 2026 Budget are Stormwater, Compost, Tax Incremental District and Sewer.
Stormwater - The stormwater fee on each tax bill is being raised for the first time since 2013 to $60.00. The
total anticipated revenue is $317,251. The anticipated expenditure for the Stormwater Fund is $319,873, and
includes the Richmond Road box culvert replacement. Stormwater fund is also contributing a portion to
culvert replacement and stormwater facilities associated with road projects and new equipment.
Compost - The Compost Fund remains self sufficient, with no proposed increases to the pass fees. The
expected revenue for next year is $49,164, and projected expenditures are $49,082.
Tax Incremental District- The Village’s TID #1 has been very healthy in generating increment over the past
two years. The TID has an anticipated revenue for 2026 of $645,763 and expenses of $516,366. The TID is
not fully built out, with one property still undeveloped.
Sewer - Residential and commercial customers will see an increase in their bills in 2026. The residential rate
increase will be $10 per quarter ($40 per year). The residential quarterly charge will increase from $180.00 to
$190.00. The last two years, the Sewer Fund was over budget due to a facility upgrade at the Sussex plant.
Next year we are breaking even, but allocating $110,000 back to reserves. We anticipate doing
$20,000-$25,000 in sewer main televizing in 2027.

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