On the agenda: Walworth County meeting — Data center (Jun 15)

1. June 15, 2026 Public Works Committee Agenda
Documents:
JUNE 15, 2026 PUBLIC WORKS AGENDA.PDF
2. June 15, 2026 Public Works Committee Packet
Documents:
JUNE 15, 2026 PUBLIC WORKS PACKET.PDF

County Board Public Works Committee
MEETING NOTICE
Monday, June 15, 2026
3:30 PM
County Board Room 114
Walworth County Government Center
100 W. Walworth St., Elkhorn, Wisconsin
Dennis Karbowski, Chair
Ken Monroe, Vice-Chair
Supervisor Joe Schaefer
Supervisor Rick Stacey
Supervisor Bud Wojcik
NOTICE: THIS MEETING IS PLANNED TO PROVIDE FOR REMOTE OR OFF-SITE ATTENDANCE
BY COMMITTEE MEMBERS.
THE PUBLIC CAN WATCH THE MEETING STREAMING LIVE: https://bit.ly/2026JunePW
Individuals wanting to provide a Public Comment can do so remotely by telephone but must contact
the County Administrator’s Office at 262-741-4357 on the day of the meeting and at least 15 minutes
prior to the start of the meeting to obtain instructions.

(Posted in compliance with Sec. 19.84 Wis. Stats.)
It is possible that a quorum of the county board or any of its other committees could be in attendance at this
meeting.
Agenda enclosures are available upon request from the County Administrator’s Office or on the County’s
web page (www.co.walworth.wi.us).

AGENDA
Note: all agenda items are subject to action.
1. Call to order
2. Roll call of committee members
3. Agenda withdrawals, if any
4. Agenda approval
5. Approval of Minutes
a) May 18, 2026, Public Works Committee Meeting (encl. pp. 1-5)
6. Public Comment Period
7. Consent Items
(One motion and second will approve all of the following items. Any item may be
pulled from the list and voted on separately)
a) Summary Specifications & Bid Award Recommendations
1) Bid Award Recommendation to proceed with the Judicial Center (JC)
Additional Office Buildout, Projects #W2604 & #W2610 (encl. pp. 6-7)

AGENDA – Walworth County Public Works Committee
Monday, June 15, 2026, at 3:30 PM

Page 2 of 2

2) Bid Award Recommendation to proceed with the Webster House Repairs
Phase 2, Project #W2426 (encl. pp. 8-9)
3) Bid Award Recommendation to proceed with the Paint Truck Replacement,
Project #W2523 (encl. pp. 10-11)
b) Reports
1) Construction & Project Management Report – June 2026 (encl. pp. 12-16)
8. New Business
a) 2027 Budget Ideas or Considerations
b) 2027 Capital Improvement Plan Years 6 – 10 Presentation and Details
(encl. pp. 17-49)
c) Financial Report on Highway Operations (encl. pp. 50-100)
d) Intergovernmental Material and Part Fees (encl. pp. 101-103)
e) Highway Site Response Operations Discussion (encl. pp. 104-105)
f) Final Pay Request to SGTS Inc for Sheriff’s Office (SO) Jail Security Electronic
System, Project #C2002 (encl. p. 106)
g) Approval of One-Time Cooperative Purchase over $100,000 for the purchase of
Tandem Axle Patrol Truck Replacement, Project #W2630 (encl. pp. 107-108)
h) Res. No. ** - 07/26 Authorizing a Budget Increase of $340,000 in the General
Fund for the Sheriff’s Office Organizational Study with General Fund Available
Fund Balance Reserves (encl. pp. 109-112)
i) Res. No. ** - 07/26 Authorizing Years Six Through Ten of the 2027 Walworth
County 10-Year Capital Improvement Plan (encl. pp. 113-120)
j) Res. No. ** - 07/26 Authorizing Acceptance of Non-State Grant Program and
Increasing the Budget Available for the Webster House Repairs Project
(encl. pp. 121-123)
k) Res. No. ** - 07/26 Establishing a Budget and Creating a New 2026 Capital
Improvement Project to Conduct a Facilities Needs Assessment for Government
Center (encl. pp. 124-126)
l) Res. No. ** - 07/26 Authorizing the Public Works 2007 Chevrolet EZ Liner Paint
Truck to be Declared Surplus and Authorizing Staff to Dispose of the Asset
(encl. pp. 127-128)
9. Reports/announcements by Chairperson
10. Set/confirm next meeting date and time – Monday, July 20, 2026, at 3:30 p.m.
11. Adjournment
Submitted by: Dennis Karbowski, Committee Chairperson
Richard Hough, Public Works Director
Posted: June 10, 2026

Memorandum
To:

Public Works Committee

Cc:

Mark Luberda, County Administrator

From: Richard A. Hough, Public Works Director
Date: June 8, 2026
Re:

June 15, 2026, Public Works Committee Meeting

The following is an overview from our Public Works management team concerning items
scheduled for the above-captioned Public Works Committee meeting. Should you have
any questions before this meeting, please do not hesitate to contact either the appropriate
manager or the Director of Public Works.
Consent Items
One motion and a second will approve all of the following items. Any item may be pulled
from the list and voted on separately.
Consent Items – Summary Specifications, Bid Awards & Contracts. We are asking for
your approval of the following Summary Specifications and Bid Award Recommendations
for the following project(s):
1) Bid Award Recommendation to proceed with the Judicial Center (JC) Additional

Office Buildout, Projects #W2604 & #W2610 – Joseph Latocha
2) Bid Award Recommendation to proceed with the Webster House Repairs Phase 2,
Project #W2426 – Nicole Whitman
3) Bid Award Recommendation to proceed with the Paint Truck Replacement, Project
#W2523 – Barry Pierce
Consent Items – Reports. The following reports are included on the Agenda. No action
is required unless you have questions that may be placed on file.
1) Construction & Project Management Report – June 2026 – Richard Hough

Public Works | W4097 County Road NN | Elkhorn, WI 53121
www.co.walworth.wi.us | (262) 741-3114 (o) | (262) 741-3117 (f)

Public Works Director’s Memorandum

Page Two

New Business
2027 Budget Ideas or Considerations – Mark Luberda
Opportunity for the committee to provide guidance and recommendations for the
development of the 2027 capital and operating budgets.
2027 Capital Improvement Plan Years 6 – 10 Presentation and Details – Richard
Hough
The Public Works Director will present a detailed breakdown of the CIP processes and
critical supporting plans and answer any project-specific questions from the Committee.
Financial Report on Highway Operations – Richard Hough
The Director will discuss highlights from the annual fleet report. A vote to accept the
report is requested.
Intergovernmental Material and Part Fees – Richard Hough
The Director will discuss proposed material and part fees that will be included in the
2027 Operating Budget. Director is seeking a motion to approve one of two options
being considered.
Highway Site Response Operations Discussion – Richard Hough
The Director will discuss department response protocols and readiness for traffic
contingencies.
Final Pay Request to SGTS Inc for Sheriff’s Office (SO) Jail Security Electronic
System, Project #C2002 – Vijay Narayanan
Public Works staff requests your approval to process the Final Payment to SGTS Inc for
the Jail Security Electronics System at the Sheriff’s Office. Projects are 100% complete.
All documentation to close the project is on hand.
Approval of One-Time Cooperative Purchase over $100,000 for the purchase of
Tandem Axle Patrol Truck Replacement, Project #W2630 – Vijay Narayanan
Seeking approval of procurement of one Tandem Axle Patrol Truck and First Responder
Unit.
Res. No. ** - 07/26 Authorizing a Budget Increase of $340,000 in the General Fund
for the Sheriff’s Office Organizational Study with General Fund Available Fund
Balance Reserves – Undersheriff Hausner
Sheriff’s Department seeks approval to increase funding for its organizational study.

Public Works Director’s Memorandum

Page Three

Res. No. ** - 07/26 Authorizing Years Six Through Ten of the 2027 Walworth County
10-Year Capital Improvement Plan – Richard Hough
The purpose of this resolution is to approve years six through ten of the Walworth
County 10-Year Capital Improvement Plan, without authorizing any funding
appropriations for the 2027 budget process. The County will include this information in
the associated 2027 budget documents upon approval. Any further recommendations
from committees to modify the plan will require formal County Board action as part of
the 2027 budget adoption resolution in November 2026.
Res. No. ** - 07/26 Authorizing Acceptance of Non-State Grant Program and
Increasing the Budget Available for the Webster House Repairs Project – Richard
Hough
Seeking approval of this resolution which authorizes the Department of Public Works to
accept and administer the Non-State Grant Program grant. Additionally, the resolution
provides additional funding to address window replacement concerns to meet federal
grant requirements while providing some project contingency funding.
Res. No. ** - 07/26 Establishing a Budget and Creating a New 2026 Capital
Improvement Project to Conduct a Facilities Needs Assessment for Government
Center – Richard Hough
The Director seeks approval of this resolution which authorizes the $200,000 in funding
to conduct a facilities needs assessment concerning the future of the Government
Center. Assessment will provide a basic design for two potential alternate locations for
the Government Center, one in downtown Elkhorn and the other on the Lakeland
Campus.
Res. No. ** - 07/26 Authorizing the Public Works 2007 Chevrolet EZ Liner Paint
Truck to be Declared Surplus and Authorizing Staff to Dispose of the Asset –
Richard Hough
The Director seeks approval of this resolution which declares the 2007 Chevrolet EZ
Liner Paint Truck as surplus pursuant to Section 30-262-(c)(7) of the Walworth County
Code of Ordinances.
/sa

DRAFT

Walworth County Board of Supervisors
Public Works Committee Meeting Minutes
Monday, May 18, 2026
Walworth County Government Center, County Board Room 114
100 West Walworth Street, Elkhorn, Wisconsin
Chair Dennis Karbowski called the meeting to order at 3:31 p.m.
Roll call was conducted and the following members were present: Chair Dennis Karbowski;
Vice-Chair Kenneth H. Monroe; Supervisors Joseph H. Schaefer; Rick Stacey, and Bud
Wojcik. A quorum was declared.
Others in Attendance
County Staff: Walworth County Administrator Mark W. Luberda; Corporation
Counsel/Director-Land Use and Resource Management (LURM) Michael Cotter; DirectorPublic Works Richard Hough; Deputy County Highway Commissioner Barry Pierce; Deputy
Director - Asset Management Vijay Narayanan; County Engineer Joe Kroll; Associate
County Engineer Nicole Whitman; Project Manager Elliot Blascyk; Senior Project Manager
Joe Latocha; and Director-Health and Human Services/Superintendent of County
Institutions Carlo Nevicosi.
On motion by Supervisor Stacey, second by Supervisor Wojcik, the agenda was
approved with no withdrawals.
On motion by Supervisor Wojcik, second by Supervisor Stacey, the April 27, 2026
Public Works Committee meeting minutes were approved.
Public Comment
The following members of the public spoke as representatives of the landowners, riparian
rights owners, and management district as to the Agenda Item 8b. Lake Beulah Dam
Continuation Discussion: Chris Trebatoski, East Troy, Wisconsin; Joseph Smyczek, East
Troy, Wisconsin; Jess Dynek, East Troy, Wisconsin; John Stoss, East Troy, Wisconsin;
James Butler, Mukwonago, Wisconsin Cheri Riehle, Mukwonago, Wisconsin, and Brent
Magolan, East Troy, Wisconsin
Consent Items
(One motion and second will approve all of the following items. Any item may be pulled from
the list and voted on separately)
Supervisor Stacey offered a motion, second by Vice-Chair Monroe, to approve
Consent Items 7a.1. through 7a.3.
7a. Reports
1) Construction & Project Management Report – May 2026
Director-Public Works Richard Hough referenced and provided additional details regarding
his Memorandum, included on Pages 6-9 of the packet, Construction & Project
Management Report – May 2026, discussing in detail the first two of the Director’s Top Five
Projects: Webster House Repairs, Phase 2, and White River Trail Bridges.

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Walworth County Board of Supervisors
May 18, 2026 Public Works
Committee Meeting Minutes
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2) Director’s Bi-Monthly Report
Hough referenced and provided additional information on the items on his Memorandum,
included on Pages 10-13 of the packet, regarding the Department of Public Works BiMonthly Report – April 2026. The discussion focused on vacancies, new hires, limited-term
employees, use of material and equipment, maintenance, asset management/inventories,
updates to policies, plans, training and leadership development, Spring/Summer
maintenance season, and complaint/notification log. Discussion ensued.
3) Report on the County Administrator’s Approved Project Change Order Internal
Routing Approval Request for Lakeland Health Care Center (LHCC) Building
Renovations, Change Order #09, Project #W2306
Motion carried 5-0.
2. Unfinished Business
a) Long-Term Planning: SWOT Analysis (Strengths, Weaknesses, Opportunities, and
Threats)
Walworth County Administrator Mark W. Luberda referenced his memorandum and SWOT
Analysis, included on Pages 16-30 of the packet. Luberda explained the goal today was for
committee members to provide recommendations or suggestions to consider in developing
the SWOT; which should be in the form of a motion. Hough explained County staff is
reviewing the SWOT Analysis as well. He stated that he can come back in June after he
meets with Luberda with his complete product. Supervisor Stacey suggested that he would
like to see a higher standard on the grounds. Hough indicated he will review this concern.
b) Lake Beulah Dam Continuation Discussion
Hough requested a final decision on right-of-way enforcement at Lake Beulah Dam along
CTH-J, specifically regarding the extent to which the Highway Commissioner should enforce
residents vacating County property. Public Works sent 10 certified letters to dam owners;
some were refused, so personal letters followed. Hough stressed there was no intent to
exclude anyone and emphasized fairness and transparency, noting ongoing disagreement
about document interpretation. His main recommendation was to allow temporary storage
and called for a motion to proceed. Counsel/Director-Land Use and Resource Management
(LURM) Michael Cotter said county zoning will not change regardless of the committee’s
decision. Hough stated the dam poses only marginal risk, with property rights as the main
concern. A recent DNR inspection confirmed that the dam is not at a higher risk. Cotter
added that allowing use of the County right-of-way for personal purposes could set a
precedent, prompting others to request the same. Chair Karbowski stated, in his opinion,
the County does not permit storage on its property. He is fine with current structures but
opposes rebuilding or new construction. If a structure fails, it should be removed. He
believes piers should be removed seasonally and stored elsewhere. Hough noted temporary
storage sometimes encroaches on the road and supports its removal, including decks,
concrete pads, and a building on the right-of-way. Hough showed a video identifying
temporary and permanent items on the County right-of-way. Discussion ensued. Hough
explained how the County’s ordinances provide an enforcing mechanism with certain fees

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May 18, 2026 Public Works
Committee Meeting Minutes
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which are defined in Chapter 54 of the ordinances. Chair Karbowski offered a motion,
second by Vice-Chair Monroe, that all buildings and structures, anything that is not
natural on the County right-of-way, be removed by residents before October 31, 2027.
If they do not remove by that date, the County will do what they need to do. Discussion
focused on riparian rights, the four-party agreement of the concerned parties of this issue,
and the use of the County right-of-way over the past 50 years. It was noted that practices
have changed with evolving culture and knowledge. The group also debated whether 50
years of County right-of-way use sets a precedent. Chair Karbowski rescinded his motion,
Vice-Chair Monroe agreed to this action. Chair Karbowski offered a motion, second by
Supervisor Schaefer, that there will be no temporary storage on the County right-ofway. Motion carried 5-0
New Business
9a. Final Pay Request to Glen Fern Construction LLC for Department of Public Works
Exterior Repairs, Project #W2526
Vice-Chair Monroe offered a motion, second by Supervisor Stacey, to approve Item
9a., Final Pay Request to Glen Fern Construction LLC for Department of Public Works
Exterior Repairs, Project #W2526. Motion carried 5-0.
9b. Final Pay Request to Southport Engineered Systems LLC for Sheriff’s Office Domestic
Boiler Replacement, Project #W2431
Supervisor Schaefer offered a motion, second by Vice-Chair Monroe to approve Item
9b., Final Pay Request to Southport Engineered Systems LLC for Sheriff’s Office
Domestic Boiler Replacement, Project #W2431. Motion carried 5-0.
9c. Sawyer County Res. No. 2069-9 – Urging the Governor of Wisconsin and the State
Legislature to Enact a Comprehensive, Sustainable Transportation Funding Solution
Hough explained that Item 9c., was referred by the County Clerk, requesting the Public
Works Committee’s consideration of a resolution adopted by Sawyer County supporting a
sustainable transportation funding strategy. The legislative session is out of session; the staff
recommends a similar resolution be developed for early 2027. Supervisor Schaefer
offered a motion, second by Supervisor Stacey, the Public Works Committee directs
Director-Public Works Richard Hough to write a similar resolution to the Sawyer
County Res. No. 2069-9 on behalf of Walworth County to the Wisconsin Counties
Association (WCA). Hough can add his own directive to the governor. Discussion
ensued. Motion carried 5-0.
9d. Res. No. ** - 06/26 Authorizing the Closure of Eight Capital Projects Completed During
2026 and Committing Remaining Funds to Their Respective Fund Balance Reserves for
the Year Ended December 31, 2026
Vice-Chair Monroe offered a motion, second by Supervisor Stacey to approve Item
9d., the resolution Authorizing the Closure of Eight Capital Projects Completed During
2026 and Committing Remaining Funds to Their Respective Fund Balance Reserves
for the Year Ended December 31, 2026. Motion carried 5-0.

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Walworth County Board of Supervisors
May 18, 2026 Public Works
Committee Meeting Minutes
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9e. Res. No. ** - 06/26 Releasing the Administrative Hold on Lakeland Health Care Center
Vacant Wing Modification 2026 Capital Project Funding
Supervisor Stacey offered a motion, second by Supervisor Wojcik to approve Item 9e.,
the resolution Releasing the Administrative Hold on Lakeland Health Care Center
Vacant Wing Modification 2026 Capital Project Funding. Director Carlo Nevicosi
provided an update on the $1 million federal funding for Lakeland Health Care Center’s
vacant wing modification, noting the County is still awaiting federal guidance on the use of
the funding. The administrative hold requires full board action, and the matter will be
addressed by several committees this month. Luberda added that early committee review
this month will allow the project to move forward quickly once federal rules and guidelines
are received and a study can be commenced. Motion carried 5-0.
9f. Ord. No. **** - 06/26 Amending Chapter 66 of the Walworth County Code of Ordinances
Relating to All-Terrain Vehicle (ATV) and Utility-Terrain Vehicle (UTV) Routes
Supervisor Stacey offered a motion, second by Supervisor Schaefer to approve Item
9f., the ordinance Amending Chapter 66 of the Walworth County Code of Ordinances
Relating to All-Terrain Vehicle (ATV) and Utility-Terrain Vehicle (UTV) Routes. Hough
explained the actual changes of the Ordinance are outlined on Page 180 of the agenda
packet. He indicated Public Works is updating who has ATV policies and what is the nature
of their ATV policies. Discussion ensued. Motion carried 5-0.
9g. Government Center (GC) Building Continuation Discussion with Exterior Walk-Around
Tour
Hough requested the Public Works Committee make a motion today to select pre-design
options and create an out-of-cycle 2026 CIP project. He presented cost details for four
options: A) New 31,000 SF building at Lakeland Campus; B) New 31,000 SF building at
Downtown Campus; C) Renovate 52,256 SF Government Center; and D) Provide
Maintenance only. The key decision is whether to build at Lakeland, Downtown, or renovate
the Government Center. Hough explained that by 2039-2040, building a new facility
becomes more cost-effective than maintaining the current Government Center. He
recommended a pre-design study to compare Option D - Maintenance only with other
options. He noted a new building could save about $5.4 million over 13 years. Hough
identified Option A as the most cost-effective long-term solution, with Option E also worth
comparing. Luberda added that approving the pre-design now will allow two options to be
evaluated against maintenance only and keep the project on track for 2027. Discussion
ensued. Vice-Chair Monroe offered a motion to prepare a request for an out of cycle
CIP project moving a pre-design study scheduled for next year to this year and
identify what option to predesign on Option A compared to maintenance only option of
the Government Center. (Motion failed due to lack of a second.)
Chair Karbowski offered a motion, second by Vice-Chair Monroe to prepare a request
for an out of cycle CIP project moving a pre-design study scheduled for next year to
this year and identify what option to predesign on Option A or Option E compared to
Option D-maintenance only option of the Government Center. Deputy Director - Asset

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Management Vijay Narayanan outlined major infrastructure work planned for the
Government Center and explained that the pre-design study will assess the three options.
The term “pre-design study” was noted as having a negative public perception, but Hough
emphasized it could be explained to the public, the study demonstrates Public Works’ due
diligence in evaluating whether to maintain or replace the building. He noted projected
maintenance costs of $2 million in the next few years and $7 million by year three or four. If
no alternative is chosen, Public Works will proceed with the maintenance only option.
Narayanan and Hough collaboratively discussed the details of the pre-design study, stating
that the study will cover all three option scenarios and will be a thorough assessment.
Luberda addressed aforementioned concerns about the $200,000 feasibility study,
explaining that any chosen option would require an initial pre-design study, originally
budgeted at $175,000. Increasing the budget to $200,000 allows evaluation of three options.
The study will provide the County Board with information to make an informed decision,
ensuring no delays in the current CIP timeline. Hough asked the Public Committee to
visualize the results of the study to vote on an option; and determining the evidence points
to go with Option D instead of Option A or E. The study will highlight and validate the
County’s need for capital project priorities. Chair Karbowski offered a motion, second by
Vice-Chair Monroe for a friendly amendment changing the word from pre-design
study to feasibility needs assessment. Motion carried 5-0. Hough and Senior Project
Manager Joe Latocha collaboratively presented a video to the Public Works Committee
showing major ongoing repairs and maintenance needed at the Government Center,
including roof defects and dangerous exterior panel movement. Hough estimated roof and
cladding repairs at $8 million. He cautioned that choosing Option D - Maintenance only
could lead to wasted spending of taxpayer dollar if a new building is later chosen for
construction of the Government Center. Public Works seeks committee guidance on
whether to remain in the Government Center. Cotter noted the benefits of using drones for
better decision-making and he is working to fund another drone pilot.
Reports/Announcements by Chairperson – There were none.
Confirmation of next meeting date and time: The next meeting was confirmed for
Monday, June 15, 2026 at 3:30 p.m.
Adjournment
On motion and second by Vice-Chair Monroe and Supervisor Stacey, Chair Karbowski
adjourned the meeting at 6:02 p.m.
_________________________________________________________________________________
Submitted by Kathleen Aukland, Administrative Assistant. Meeting minutes are not
considered final until approved by the Public Works Committee at the next regularly
scheduled meeting.

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Form 6-210-A: Bid Award Recommendation
Bid award recommended by:
Department name: PW-Facilities
Department Purchasing Contact: Joe Latocha

Date: 6/3/2026

Project name: Judicial Center Additional Office Buildout

Bid Project number: 26-024

Project description:
The project is for the build-out of existing white-box area formerly used as storage to become three offices for the
Walworth County District Attorney. Selective demolition is required to install two borrowed lites to the existing
corridor. Lighting, HVAC, and fire sprinkler systems to be modified. Power and data to be extended. Walls to be
metal stud gypsum wall board and sound batt insulation. Finishes to include carpet, paint and ceiling tiles. A separate
bid but included in this project is a chain link enclosure around storage shelving in the basement.
Contract term:
Initial term: Contract execution through October 30, 2026.
Number of potential renewals: N/A
Award amount:
Initial term award amount: $126,632.00
Total potential award amount, including all future renewals*: $126,632.00
The award amount is:

☒ Actual contract amount

☐ Estimated contract amount (if yes, explain below)

The Contract Award includes price adjustment terms: ☒ No

☐ Yes (if yes, explain below)

Additional amount information: Total award amount includes Base Bid No. 1 of $108,165.00 and Base Bid No. 2 of
$18,467.00.
Budget information:

Enter current and/or next year information if applicable. Enter N/A if not applicable.

Is there grant funding associated with this project: ☐ Yes ☒ No
Account number: 41120-58150-W2604 ($34,500) & 41120DA-58130-W2610 ($214,956.00)
☐ Award is contingent on additional budget approval: N/A. Date: N/A.
Budget Comment: Base Bid No.1 is associated with W2610 & No.2 is associated with W2604
Current year commitment

$126,632.00

Next year commitment*

N/A

Current budget available

$249,456.00

Next year budget available*

N/A

*The County may terminate any contract with no penalty if the County Board fails to appropriate
funds for the continuation of the contract for any ensuing fiscal year.

Approved
Enacted 12/06/2019
Revised 07/18/2025

Request for Bid

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Form 6-210-A
Page 1 of 2

Bidder recommended for award: Scherrer Construction Company, Inc.
Additional bids received:
Bidder Name
Camosy Incorporate
Glen Fern Construction, LLC

Bid Amount
$149,900.00
$146,000.00

Acceptable
☐
☐

Rejected
☐
☐

Not Reviewed
☒
☒

Number of firms who downloaded Request for Bid document: 31
Number of bids received: 3
Additional information (optional): N/A

All Approvals and Award are obtained electronically
(except for Committee Award)
1) Department Head
2) Purchasing Reviewer
☐ Purchasing Manager (if within awarding authority)
☐ Finance Director (if within awarding authority)
☐ Highway Commissioner (if within awarding authority)
Committee: ☒ Award

☐ Report

☐ N/A

Committee: Public Works Committee

Date: ___6/15/2026_______

Approvals
Name of
Approver

Name

Dept.

Status

Richard
Hough

Bid Award
Recommendation Department Head

DPW

Approved

Vanessa
Mann

Bid Award
Recommendation Purchasing Approved
Purchasing
Reviewer

Approved
Enacted 12/06/2019
Revised 07/18/2025

Dates

Sent: Jun 03, 2026
Responded: Jun 04, 2026

Sent: Jun 04, 2026
Responded: Jun 05, 2026

Request for Bid

Comments

Approve

Approve

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Form 6-210-A
Page 2 of 2

Form 6-210-A: Bid Award Recommendation
Bid award recommended by:
Department name: PW-Facilities
Department Purchasing Contact: Nicole Whitman
Project name: Webster House Restoration Phase 2

Date: 5/26/2026
Bid Project number: 26-039

Project description:
In general, the work includes all necessary labor, material, and equipment for roof replacement, dormer demolition,
select framing repairs, refurbish existing scalloped porch edge board, and select facade repairs. Alternates included
are additional porch repairs, siding repairs and painting.
Contract term:
Initial term: All work under this project shall be completed by December 31, 2027
Number of potential renewals: N/A
Award amount:
Initial term award amount: $297,800.00
Total potential award amount, including all future renewals*: $297,800.00
The award amount is:

☒ Actual contract amount

☐ Estimated contract amount (if yes, explain below)

The Contract Award includes price adjustment terms: ☒ No

☐ Yes (if yes, explain below)

Additional amount information: Total award amount includes the base bid of $229,800.00 plus Additive Alternate
Bid No. 2 to provide Porch Repairs for $23,400.00 and Additive Alternate No. 3 to provide Siding Repairs including
an Allowance for Wood Repairs for $44,600.00.
Budget information:

Enter current and/or next year information if applicable. Enter N/A if not applicable.

Is there grant funding associated with this project: ☒ Yes ☐ No
Account number: 411950-57900-W2426
☒ Award is contingent on additional budget approval: Finance Committee

Date: 6/18/2026

☒ Award is contingent on additional budget approval: County Board

Date: 7/14/2026

Budget Comment: Contract award is contingent on both Finance Committee approval and County Board Resolution.
Current year commitment

$297,800.00

Next year commitment*

$0

Current budget available

$248,624.00

Next year budget available*

$0

*The County may terminate any contract with no penalty if the County Board fails to appropriate
funds for the continuation of the contract for any ensuing fiscal year.

Approved
Enacted 12/06/2019
Revised 07/18/2025

Request for Bid

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Form 6-210-A
Page 1 of 2

Bidder recommended for award: Glen Fern Construction, LLC
Additional bids received: N/A
Number of firms who downloaded Request for Bid document: 21
Number of bids received: 1
Additional information (optional): N/A

All Approvals and Award are obtained electronically
(except for Committee Award)
1) Department Head
2) Purchasing Reviewer
☐ Purchasing Manager (if within awarding authority)
☐ Finance Director (if within awarding authority)
☐ Highway Commissioner (if within awarding authority)
Committee: ☒ Award

☐ Report

Committee: Public Works Committee

☐ N/A
Date: _6/15/2026_____

APPROVALS
Status

Name of
Approver

Name

Dept.

Bid Award Recommendation Approved Richard Hough
Department Head

Request for Bid

Dates
Sent: May 28, 2026

DPW

Bid Award Recommendation Approved Vanessa Mann
Purchasing
Purchasing Reviewer

Approved
Enacted 12/06/2019
Revised 07/18/2025

Comments

Approve

Responded: May 29,
2026
Sent: May 26, 2026

Approve

Responded: May 27,
2026

9 of 128

Form 6-210-A
Page 2 of 2

Form 6-210-A: Bid Award Recommendation
Bid award recommended by:
Department name: PW-Facilities
Department Purchasing Contact: Barry Pierce
Project name: Paint Truck

Date: 6/2/2026

Bid Project number: 26-050

Project description:
New Paint Truck. This will support the County’s annual pavement marking program. The paint truck is a critical
asset used by the Highway Division to apply centerlines, edge lines, and other roadway markings that ensure safe and
efficient travel for motorists. The new unit will replace an existing paint truck.
Contract term:
Initial term: The term of the contract shall be for a period of one (1) year OR until final delivery and acceptance of
Paint Truck. The final delivery date will be mutually determined between the proposer and Walworth County.
Number of potential renewals: N/A
Award amount:
Initial term award amount: $686,139.09
Total potential award amount, including all future renewals*: $686,139.09
The award amount is:

☒ Actual contract amount

☐ Estimated contract amount (if yes, explain below)

The Contract Award includes price adjustment terms: ☒ No

☐ Yes (if yes, explain below)

Additional amount information: The total includes the trade of existing paint truck for a credit of $100,000, optional
add alternate item 2 LED lighting - $1,071.69, item 3 Qty 2 10 pound fire extinguishers - $194.83, item 5 applied
coatings – no additional cost, and A-la-carte extended warranty options as follows: extended warranty of the chassis
for 7 years/250,000 mile - $3.995.00; chassis extended after treatment system warranty - $765.00; and striper body
only year 2 warranty - $7,500.00.
Budget information:

Enter current and/or next year information if applicable. Enter N/A if not applicable.

Is there grant funding associated with this project: ☐ Yes ☒ No
Account number: 5545-58150-W2523
☒ Award is contingent on approval of the resolution to declare the existing paint truck as surplus to allow for the
trade-in: County Board
Date: 7/14/2026
Budget Comment: None
Current year commitment

$686,139.09

Next year commitment*

N/A

Current budget available

$749,961.00

Next year budget available*

N/A

*The County may terminate any contract with no penalty if the County Board fails to appropriate
funds for the continuation of the contract for any ensuing fiscal year.

Approved
Enacted 12/06/2019
Revised 07/18/2025

Request for Bid

10 of 128

Form 6-210-A
Page 1 of 2

Bidder recommended for award: M-B Companies, Inc.
Additional bids received:
Bidder Name
Vogel Traffic Services, Inc. d/b/a
EZ Liner

Bid Amount
$712,797.00*

Acceptable
☐

Rejected
☐

Not Reviewed
☒

Number of firms who downloaded Request for Bid document: 12
Number of bids received: 2
Additional information (optional): Both bid amounts listed above include a trade-in allowance of $100,000 for the
County’s existing paint truck. *The total bid amount from Vogel Traffic Services, Inc. d/b/a EZ Liner does not include
A-la-carte extended warranty costs as the extended warranties provided were not comparable between both responses.

All Approvals and Award are obtained electronically
(except for Committee Award)
1) Department Head
2) Purchasing Reviewer
☐ Purchasing Manager (if within awarding authority)
☐ Finance Director (if within awarding authority)
☐ Highway Commissioner (if within awarding authority)
Committee: ☒ Award

☐ Report

Committee: Public Works Committee

☐ N/A
Date: _6/15/2026_____

Approvals
Name of
Approver

Vanessa Mann

Richard Hough

Approved
Enacted 12/06/2019
Revised 07/18/2025

Name
Bid Award
Recommendation Purchasing
Reviewer
Bid Award
Recommendation Department Head

Dept.

Status

Comments

Dates
Sent: Jun 02, 2026

Purchasing

Approved

Responded: Jun 03, 2026

Approve

Sent: Jun 02, 2026
DPW

Approved

Request for Bid

Responded: Jun 02, 2026

Approve

11 of 128

Form 6-210-A
Page 2 of 2

Memorandum
To:

Walworth County Public Works Committee

CC:

Walworth County Administrator - Mark Luberda

From:

Richard Hough - Public Works Director

Date:

June 8, 2026

RE:

Construction and Project Management Summary Report - June 2026

Rank

Director's Top Five Projects: (including $1M+ Projects)
Project
Status
Remarks

1

LHCC Renovation

2

White River Trail Bridges

3

Price Park Natural
Playground

Construction Open House 23 June 2026

Planning

Coordinate for funding, permits, and develop strategies
based on outcomes. Intend to open trail NLT mid-August.

Construction

The project will initiate in the coming weeks. See diagram
below for rendering.

4

Paint Truck Rebid

Bid Award

Rescoping efforts to clarify the purchase request resulted
in significant improvements in bids, reducing the overall
acquisition cost by $100K+.

5

CIP 1-5 Wrap-Up

Strategic

DPW has completed the initial development of the 1-5Year Capital Improvement Plan.

Project # Title

Change Orders (Report Only)
CO #

Value $

% Change (since
last approval)

N/A

12 of 128

Page 2
WisDOT Design Highlights
Highlights and Activities

Project

Date

Highway reconditioning. The work under this contract shall consist of
removals, milling, HMA pavement, concrete curb and gutter, concrete
sidewalk, asphaltic surface, storm sewer, erosion control, permanent
signing, traffic control, pavement marking, restoration, and all incidental
items necessary to complete the work as shown on the plans and included
in the proposal and contract.

21-May

Lane expansion near I-43 ramps, extending bike and pedestrian pathways,
3150-07-00/70
with pavement replacements. Utility work begins in July 2026 with
USH 14 (I-43 to CTH K)
Construction starting in 2027. Will be closed to traffic with detours.

1-Jun

1090-03-77 - STH 20
(V. East Troy)
George St. to Geneva
Square

County Engineer Major Project Summary (Since Last Report)
Highlights and Activities

Project
26-003 - CTH-H
George St. to Geneva
Square

Construction began the week of June-1. Contractor is working on Stage-1 (center lanes from
Center St. to E. Geneva Square). Highway is open to through traffic with reduced lanes.

26-009- CTH-H
USH-12 to Co. Line

Pre-Construction meeting scheduled for 6/23. Working through pre-construction submittals.
Construction expected to begin in July.

26-059 - Concrete
Bridge Repairs

Project is in the Bid Phase with Bids Due on 6-11-26. Results will be reported to the
Committee in July.

Associate County Engineer Top 3 Project Summary (Since Last Report)

Project

Highlights and Activities

24-056 / W2306,
Punchlist work is still ongoing. Final testing and balancing reports are needed to schedule
W2307, W2414
final inspections. The exterior facade stonework is all in place at additions and penetrations
Lakeland Health Care
for the mechanical equipment and grass seed has been put in place to begin to restore the
Center Renovation
grounds.
W2625 / W2626
Lakeland Healthcare
Administration offices furniture, paint and carpet were all completed this past month with
Center - Administration
the help of both IT and DPW staff.
Offices
Award Recommendation pending Resolution for an NSG (Non-State Grant) acceptance and
W2426 Webster House
additional funds to complete this phase of construction.
Restoration - Phase 2
NPS (National Park Service) has approved our proposed vendors.
W2213 County Campus Cleaning and televising of the County campus sanitary sewer lines is scheduled to start
Sewer
June 15th, with an approximate 2-week duration to complete the work.

13 of 128

Page 3

Deputy Director(s) Top 3 Summary (Since Last Report)

Project

DD (Name)

Highlights and Activities

State Crackfill

Barry Pierce

DMA work completed on STH 89, USH 12 (in progress), STH 67 (in
progress)

County Crackfill

Barry Pierce

Maintenance completed on CTH X

Roadway Painting

Barry Pierce

State roadway painting in progress, followed by County roadways and
then Municipal roadways
Continuing workload for Service Contracts and/or Cooperative Purchase
Agreements.

Service Contracts

Vijay Narayanan 1) Contracts and/or Cooperative Purchase Agreement - In-Progress: Fire
Protection Systems (inspection, testing, alarm, services); Kitchen
Equipment - PMs & Repair Services

Actively seeking qualified candidates for position vacancies:
Position Vacancies in
- Journeyman Electrician (3rd re-posting): Shifting to an underfill of
Fleet, Facility
position with an MTIII
Vijay Narayanan
Maintenance, and Park- Mechanic I (2nd re-posting): Offer extended to a potential candidate
Grounds
- Maintenance Technician I: Offer extended to a potential candidate
- Parks-Grounds LTE (1 vacancy)

CIP Development

Vijay Narayanan Development of 2027-2036 CIP 1-5 Year Projects

14 of 128

Page 4

Project Manager(s) Top 3 Summary (Since Last Report)

Project

PM (Name)

Highlights and Activities

W2003 County Wide
Security Project (Phase
II)

Joe Latocha

Developing Request for Proposal (RFP) designed to evaluate security
firms for Phase II and list of deliverables for assessment / project.

Joe Latocha

Heating system for the building has been shut down, and demo is in full
swing. Boilers, pumps, motors, VFD's, cabinet unit heaters, piping and
associated controls to be replaced. Construction duration is three to four
months.

W2608 SO Outdoor
Range

Joe Latocha

Terracon has completed additional soil sampling and installed two wells
for ground water testing. Results are expected to the County by mid-late
June. Results will determine if remediation is necessary, or if DPW is able
to continue with Range repairs / improvements.

W2538 Price Park
Natural Playground
Structure

Elliott Blaszczyk

Contract has been executed to move forward with Glen Fern Construction.
Currently awaiting submittals and scheduled pre-construction meeting.

W2618/2505 CDEB
Classroom Tile
Replacement

Elliott Blaszczyk

Demolition and installation of new LVT tile has begun in (7) classrooms.
To be completed before summer school begins in July.

W2627 LHCC Rear
Employee Entrance

Replacement of the double door employee entrance at Lakeland
Elliott Blaszczyk Healthcare Center. Contractor selected for installation. Includes
relocation of card reader for ease of use.

W2402/W2404 SO
Boiler & Cabinet Unit
Heater

15 of 128

16 of 128

6/10/2026

ROLE OF PLANS/PLANNING
ROLE OF ASSESSMENTS
LIFE-CYCLE ESTIMATION
CIP DEVELOPMENT CYCLE
MAJOR PROJECTS OVERVIEW
CIP STATISTICS ANALYSIS
PROPOSED CHANGES

1

“Plans are nothing; planning is everything.” – Dwight D. Eisenhower

10-YR EQUIPMENT PLAN

10-YR ROAD/BRDG PLAN

25-YR ROAD MAINT PLAN

10-YR PAVEMENT PLAN

Condition Assessment

PASER / Bridge Insp.

PASER

Parking Lot Assessments

FACILITIES MASTER &
SECURITY PLAN
(2021)

FACILITIES
MEP SYSTEMS
LIFECYCLE TRACKER
2025

BUILDING ASSESSMENTS
(ALL MAJOR FAC.)

BLDG STUDIES

2

17 of 128

1

6/10/2026

ITEM

Mechanical
Electrical
Plumbing
Bldg Systems

* Most security
systems are not in CIP
and are pending
completion of the
Phase 2 Security
Assessment

AVE. SVC. LIFE

ITEM

AVE. SVC. LIFE

REMARKS

Scheduled SemiAnnual Servicing
(minimum) and
daily/weekly
system
inspections.
Annual Capital
Inventory &
Condition
Assessment.

Electronic Controls & Alarms

10 – 15 Years

Air Terminals

20 – 27 Years

Plumbing & Lighting Fixtures

15 – 20 Years

Boilers/Pumps/Hot Water System,
Heating Cab. & Chillers

20 – 30 Years

Compressor/Fan Coils

15 – 20 Years

Ductwork / Exhaust Fans

25 – 30 Years

Centrifugal Fans

20 – 25 Years

Transfer Switch / Generators

25 – 30 Years

Warehouse Doors

15 – 30 Years

Security Camera (Systems)*

5 – 7 Years

Windows

20 – 40 Years

Elevators

25 – 35 Years

Flooring (Vinyl)

10 – 25 Years

Roof Systems

20 – 35 Years

NOTE: Several life-cycle replacements included in the CIP fall at the earliest end of their expected service-life ranges, reflecting a
proactive approach to asset management.
ITEM

AVE. SVC. LIFE

ITEM

AVE. SVC. LIFE

REMARKS

Scheduled Annual
Servicing and
seasonal PMCS
inspections.
Annual Capital
Inventory &
Condition
Assessment. Use
of Telematics.

Small Trucks & Passenger Veh

10 – 12 Years

Forklift

15 Years

Plow Trucks

18 Years

Medium Trucks

18 Years

Semi Trucks

25 Years

Tractors & Mowers (Highway)

30 Years

Construction Equipment

20 -35 Years

Facilities Mowers

15 Years

Signs & Marking Equipment

12 Years

Bucket Truck

20 Years

Trailers (Smaller = Longer)

15 – 30 Years

Mower Attachments

20 - 30 Years

Est. SO Squad Transfer

6 – 7 Years

Vans

16 Years

NOTE: Repurposing of Sheriff’s Office squad vehicles is emerging with an initial transfer in 2026.

3

JAN
Kick-Off Mtgs

FEB

MAR

APR

MAY

JUN

JUL

AUG

MEP / Facilities Assessments

SEP

OCT -

Capital Inventories

DPW / Department Project Assessments
Ref: AP 2-105 / 2-118
Finance & Admin
Review 6-10 Year

Finance & Admin
Review 1-5 Year

Road & Bridge Plan Updates
Pavement Plan Updates

Bi-Annual PASER
2025

Quarterly / Periodic Regional Inflation Data (Next Slide)
Building Assessment / Project Pre-Designs & Professional Studies
Monthly PMCS & Scheduled Non-Capital Item Asset Assessments

4

18 of 128

2

6/10/2026

Nationally, the Mortenson Cost Index went up
1.05% in the fourth quarter of 2025 and is up
7.35% compared to a year ago. In Milwaukee,
costs rose 1.96%, highest in the nation, over
the same quarter, and a CCI increase of 19.9
points over the last twelve months.
Local material costs were a key contributor
with a 9.1% YOY rise.

5

DEPT
DPW

DESCRIPTION
GC Exterior
Cladding

YEAR(S)

TOTAL
BUDGET

2033

$640,000
Design

2034

$6,000,000
Construction

2032

$1,000,000
Construction

NOTE:
•
•

DPW

GC Windows

•

Analysis of the exterior cladding identified the need for near term
maintenance followed by replacement within 10 years.
Cladding replacement will continue to be assessed during maintenance
project and future building assessments.
Windows are presently showing signs of nearing end of life. Future building
assessments will confirm magnitude of requirement.

6

19 of 128

3

6/10/2026

DEPT

YEAR(S)

TOTAL BUDGET

DPW

JC Emergency
Generator
Replacement

DESCRIPTION

2036

$256,000
Construction

•

NOTE:

DPW

JC IT Liebert
Computer Room
Air Conditioning
(CRAC) Unit
Replacement

2035

$225,000
Construction

•

Replace Liebert CRAC systems (1) nearing end of life (estimated at 15 years).

DPW

JC Air Handling
Unit Upgrades

2032

$800,000
Construction

•

AHU units are original to the facility (2006) and nearing the earliest end of
their life cycle at 25 years. Rehabilitate or replacement will determined as
this date approaches.

DPW

JC Window
Replacement

2032

$1,000,000
Construction

•

Exterior insulated windows are original to the facility (2004) and nearing the
end of their service life (estimated at 25 years). Windows should be
assessed for replacement to meet building specifications.

DPW

HHS Chiller
Replacement

2033

$40,000
Design

•

2034

$500,000
Construction

•
•

Chiller original to the facility (2019) is approaching end of service life
(estimated at 15 years). Replace or rehabilitate chiller unit to building
specifications.
Programmed at early earliest end of a chillers expected service-life range.
NOTE: HHS will enter its 1st systems transition period.

YEAR(S)

TOTAL
BUDGET

Emergency generator (2010) is nearing the early end of its life-cycle
(estimated at 25 years).
NOTE: JC is entering a significant systems transition period.

7

DEPT

DESCRIPTION

NOTE:

DPW

SO Admin Area
Elevator Rehab

2033

$400,000

•

DPW

SO Energy
Recovery Unit
Replacement

2033

$30,000

•

2034

$3,700,000

Energy recovery units (ERU) (2019) that are part of the HVAC system are
nearing early end of its service-life (estimated at 15 years).

SO Chiller Rehab or
Replacement

2034

$50,000
Design
$1,000,000
Construction

•

Scheduled rehabilitation or replacement of two (2) chillers approaching the
early end its life-cycle (15 years). Existing units were installed in 2020.

Portable and
Mobile Radio
Replacement

2034

$870,000

•

2035

$870,000

•

2036

$870,000

•

Replace deputy multiband radios and squad radios. Proposed replacement
schedule based on approximately 1/3 of radios per year beginning in 2034.
Life-cycle replacement window is 9-11 years, which is around the extended
end of the recommended life span.
$70,000 in annual costs is for DPW radio replacements.

DPW

SO
&
DPW

2035

Rehabilitate passenger elevator cab and control in Administration area that is
original to the building (1996) and has exceeded the service life-cycle
(typically 20 years for standard use).
NOTE: SO building is within its mid-life cycle.

8

20 of 128

4

6/10/2026

DEPT

DESCRIPTION

YEAR(S)

TOTAL
BUDGET

DPW

CDEB Parking Lot
Refurbishment

2032

$2,430,000

• Refurbishment of approximately 177,000 square feet of asphalt surfaces.
NOTE: CDEB building will enter a significant systems transition period.

DPW

CDEB Roof
Replacement

2032

$1,300,000

•

Roof nearing the early end of the service life (25 years).

DPW

CDEB Playground
Replacement

2032

$650,000

•

Playground equipment nearing the early end of the service life (25 years).

DPW

CDEB Air Handling
Unit Upgrades

2032

$50,000
Design

•

2033

$1,000,000
Construction

Air handling units (6) will be at end of life (estimated at 25 years).
Department will rehabilitate or replace following continued system
assessment.

2033

$250,000

•

Generator is nearing the early end of the service life (25 years).

DPW

CDEB Emergency
Generator
Replacement

NOTE:

9

2032

PASER (2025 Bi-Annual Analysis): 6.89
NOTE: The ordinance below defines levels of 7.0
Several highway projects in this five-year period
require upgrades to meet new roadway standards.
Securing 3R Standards Exceptions could reduce
construction costs by more than $2,000,000. The
department intends to pursue 3R exceptions for most
roadway segments, as current progress falls short of
the mileage needed over the next decade to achieve
and maintain a 7.0 PASER rating and a 35-year or
shorter replacement life-cycle for the County highway
network.
RISKS: The plan seeks two competitive federal grants
(STP-Rural) to support 7.2 miles of roadway.

CTH-K
ALL

S. County Line to USH-14 (3R Req'd)

5.9

5
3

LRIP-S

2033

2034

2035

2036

Construct
$5,091,000

System-Wide Highway Assessment

WW DAM

Whitewater Lake Dam - Study

N/A

CTH-F

STH-67 to STH-50 (3R Req'd)

3.0

CTH-P

CTH-M to CTH-A (3R Req'd)

6.9

CTH-C

State Line Rd to STH-67

1.0

CTH-ES

USH-12 to CTH-D

4.0

CTH-N

STH-20 to CTH-J

1.6

CTH-F

Lake Prairie Bus. Park - Realignment

0.3

CTH-P

Bridge over Bluff Creek (V64063)

N/A

CTH-P

CTH-A to USH-12 (3R Req'd)

6.3

CTH-F

STH-50 to USH-11 (3R Req'd)

2.0

CTH-H

City Limts to Williams Street

0.7

Study
$50,000
6
4
5
3
7
4
6
4
7
5

LRIP
STP-R
Candidate
LRIP-S

3

Construct
$2,692,000

Design Yr. 2

Design Yr. 3

Construct

$0

$6,791,000

$0
Design

Construct

$108,000

$1,448,000

LRIP
LRIP-S
STP-R
Candidate

6

Design
$259,000

Corridor Study

Pre-Design

Design

Construct

$30,000

$261,000

$3,507,000

Pre-Design

Design

Construct

$30,000

$104,000

$1,403,000

Application Yr

SMA

Design Yr. 1

$50,000

$100,000

6
3

Construct

$30,000

$157,000

$1,465,000

Pre-Design

3

$30,000
LRIP

PROJECTED TOTALS:

$5,510,032

ESTIMATED CHI:

Other-Muni Reimburse / LRIP-S:

-$690,000

$4,202,033

$100,000

Design

LRIP-S

6

Design Yr. 2

Pre-Design

$7,218,034

Pre-Design

Design

$30,000

$491,000

Design

Construct

$150,000

$2,019,000

Pre-Design

Design

$30,000

$185,000

$5,379,035

$4,312,036

-$225,000

-$225,000

-$240,000

-$240,000

-$690,000

-$690,000
-$5,000,000

LOCAL PROGRAM - STP:
LOCAL PROGRAM - HSIP:
(Includes 4% Inflation) TOTAL w/AID:

$4,820,032

$3,047,033

$2,218,034

$4,224,035

$4,312,036

PROJECTED FUNDING:

$9,095,804

$7,745,772

$8,233,739

$9,615,705

$9,056,670

FUND BALANCE:

$4,275,772

$4,698,739

$6,015,705

$5,391,670

$4,744,634

(2032-2036) 5-YEAR AVERAGE w/ Inflation:

$3,724,234

10

21 of 128

5

6/10/2026

DEPT

DESCRIPTION

YEAR(S)

TOTAL
BUDGET

SO

Mobile Emergency
Response Vehicle
Repl.

2031
2033

$750,000
$1,500,000

NOTE:
•

•

DPW

Replace the 2006 mobile command vehicle, equipped with advanced
communication systems, medical supplies, and tactical gear for rapid
response during natural disasters, active shooter situations, hostage
scenarios, and large-scale events.
Disposal of current asset (#100260 purchased in 2005) is necessary due to
normal life cycle replacement. The asset is 20 years old, and replacement in
5-10 years will be necessary.

Tandem Axle
Patrol Truck
Replacements

2031
2032
2033
2034
2035

$485,000
$500,000
$1,024,000
$1,050,000
$1,080,000

•

DPW

Single Axel Dump
Truck Repl.

2035

$400,000

•

Replacement of DPWs only single axle truck (2015) with plow.

DPW

Aerial Bucket
Truck Repl.

2033

$325,000

•

A heavily utilized 2005 aerial bucket truck with extended life at 28 years.

Yearly

$200-$400K

•
•

Vehicles per year: 2032 - 4, 2033 - 3, 2034 - 3, 2035 - 2, 2036 - 2.
Transit Vehicle replacement windows are exceeding state recommended 100K
passenger miles.

Admin Transit Vehicles

•

Replacement of 1 or 2 tandem trucks with plows and extended life-cycles of
17 – 20 years.
Truck inserts will be recycled, discounting the procurement costs of this
generation of trucks.

11

Year

2031

2032

2033

2034

2035

2036

Previous Plan

$14,956,391

$24,295,313

$13,265,861

$21,313,207

$9,699,895

N/A

Current Plan

TBD

$18,324,754

$13,312,248

$22,224,563

$12,536,343

$10,245,093

MERV Vehicle

Radios

SO Chiller &
Radios

Major Add
Major Subtract

DPW Parking
Lot (Moved Up)

The 2031 – 2035 Plan included 107 total Capital Improvement Plan entries (lines); the 2032 – 2036 Plan includes 122 entries,
outlining improved analysis and forward thinking on future requirements.

12

22 of 128

6

6/10/2026

13

23 of 128

7

Walworth County
Out Year 6 - 10 Capital Projects Detail and Operating Budget Impacts
Preliminary Plan 2032 - 2036
Out Years 6 - 10 Projects
2032

2033

2034

2035

Capital Projects Dept - Building - Government Center
GC LURM Furniture Replacement

250,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

Replacement of office furniture in Land Use and
Resource Management (LURM) Department. Includes
new desks, chairs, conference tables, and cubicles.
Replace file cabinets if funds allow.

GC LURM Offices Remodel

225,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

Update and remodel of LURM department including
flooring replacement, painting, ceiling tile replacement,
lighting, and any other misc. updates. Pair with CIP for
LURM furniture replacement.

640,000

GC Exterior Cladding Replacement
5 - Facility or grounds repair/maintenance
Replace exterior cladding. Cladding is slowly failing
based on 2023 study. Continual cladding maintenance
and repairs will not address system failure over time.

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

GC Roof Drains & Domestic Water Lines
3 - Replacement - end of life cycle
Repair or replace Government Center roof drains and
domestic water lines due to life-cycle concerns.

6,000,000

165,000
Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

24 of 128

2036

Out Years 6 - 10 Projects
2032

2033

Replace and repair Government Center windows to
improve energy efficiency and interior of the building.

2035

2036

1,000,000

GC Window Replacements
5 - Facility or grounds repair/maintenance

2034

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

Capital Projects Dept - Building - Health & Human Services
HHS Flooring Replacement - Annual

40,000

40,000

5 - Facility or grounds repair/maintenance

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

Annual replacement of flooring as determined by facilities
staff.

40,000

40,000

40,000

Public Health Spectrophotometer Replaced

10,000

6 - Scheduled replacement

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

Replacement of Public Health spectrophotometer lab
equipment.

40,000

HHS Chiller Replacement
3 - Replacement - end of life cycle
Chiller original to the facility (2019) is approaching end of
service life (estimated at 15 years). Replace or
rehabilitate chiller unit to building specifications.

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

12,000

Public Health Lab Incubator Replacement
6 - Scheduled replacement
Replacement of Public Health incubator lab equipment.

500,000

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

25 of 128

Out Years 6 - 10 Projects
2032

2033

2034

2035

2036

Capital Projects Dept - Building - Judicial Center
JC Window Replacement
3 - Replacement - end of life cycle
Exterior insulated windows are original to the facility
(2004) and nearing end of service-life (estimated at 25
years). Windows should be assessed for replacement to
meet building specifications.

1,000,000
Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

JC Air Handling Unit Upgrades

800,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

Air handling units original to the facility (2006) are at end
of service life (estimated at 25 years). Rehabilitate or
replace units to meet building specifications.

JC Elevator Renovations

200,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

Final elevator in the Judicial Center to be replaced of five
total. Elevators are original to the facility (2006) and have
exceeded their life-cycle (estimated at 20 years).

JC Exterior Sealant

180,000

5 - Facility or grounds repair/maintenance

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

JC Flooring Replacement - Annual

50,000

50,000

5 - Facility or grounds repair/maintenance

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

The building exterior requires routine maintenance,
including a thorough washing to remove accumulated dirt
/ biological growth and a protective sealant to safeguard
the masonry from moisture penetration.

Annual replacement of flooring as determined by facilities
staff.

50,000

50,000

50,000

26 of 128

Out Years 6 - 10 Projects
2032

2033

2034

2035

256,000

JC Emergency Generator Replacement
3 - Replacement - end of life cycle
Emergency generator (2010) is nearing end of life-cycle
(estimated at 25 years). Emergency generator service is
critical to business operations.

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

225,000

JC IT Liebert CRAC Unit Replacement
3 - Replacement - end of life cycle
Replace Liebert CRAC (Computer Room Air
Conditioning) system (1) that is near end-of-life cycle (15
years). Data center requires a constant temperature
controlled environment.

2036

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

Capital Projects Dept - Building - Law Enforcement Center
SO Huber Roof Replacement

550,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

Huber wing was built in 2001 and roof is nearing end of
life. Repairs have been made to extend life. Wing has a
large number of skylights and roof penetrations adding to
the price.

SO Exterior Sealant

380,000

5 - Facility or grounds repair/maintenance

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

The building exterior requires routine maintenance,
including a thorough washing to remove accumulated dirt
/ biological growth and a protective sealant to safeguard
the masonry from moisture penetration.

SO 2nd Floor Admin HVAC Renovation

100,000

4 - Productivity improvement or operational savings

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

Renovation of the Sheriff's Office HVAC system on the
2nd floor including all associated components of an
HVAC renovation. Connecting heat coil to Air Handler 02
is part of this project.

27 of 128

Out Years 6 - 10 Projects
2032

2033

2034

2035

SO Range Phase Converter System Replace

50,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

SO Exhaust Fan Replacements (4)

36,000

36,000

5 - Facility or grounds repair/maintenance

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

SO Jail Intake Remodel/Update

25,000

150,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

Replacement of the existing rotary phase converter
system at the SO Range. Includes all equipment, wiring,
controls, and all items associated with the phase
converter system.

Replacement of original building exhaust fans.
Department will replace four units annually over 10 years.
The median life expectancy of ventilating roof mounted
equipment is approximately 25 years.

The jail intake check-in platform is original and in need of
replacement. Replace cabinetry, flooring, re-route
electrical and data cable as needed. Entire intake area,
including cells, includes lighting replacements and new
paint on walls/ceilings.

Rehabilitate passenger elevator cab and control in
Administration area that is original to the building (1996)
and has exceeded the service life-cycle (typically 20
years for standard use).

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

30,000

SO Energy Recovery Unit Replacement
3 - Replacement - end of life cycle
Energy recovery units (ERU) (2019) that are part of the
HVAC system are nearing end of service-life (estimated
at 15 years). Replace units to meet building
specifications.

36,000

400,000

SO Administration Area Elevator Rehab
3 - Replacement - end of life cycle

36,000

375,000

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

28 of 128

2036

Out Years 6 - 10 Projects
2032

2033

SO Chiller Rehab or Replacement
3 - Replacement - end of life cycle
Scheduled rehabilitation or replacement of two (2) chillers
approaching end-of-life cycle (15 years). Existing units
were installed in 2020. Design in 2034 and construction in
2035.

2034

2035

50,000

1,000,000

2036

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

Capital Projects Dept - Dept Req - Clerk of Courts
120,000

Court Room Technology Refresh Cycle
3 - Replacement - end of life cycle
Annual rolling component replacements across all 4 court
rooms, including jury assembly rooms. 2033 is planning
and engineering, 2034 is hearing rooms, 2035 is room
controls, and 2036 is conference systems.

222,000

200,000

130,000

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

Capital Projects Dept - Dept Req - Health & Human Services
180,000

HHS Meals on Wheels Vehicle Repl. (2)
3 - Replacement - end of life cycle
Scheduled replacement of the HHS-Meals on Wheels
vehicles (2023) based on a 10-year life cycle.

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance and surplus sales. Value of
surplus sales not yet determined.

Operating
Budget
Impact:

No significant operating impact.

84,000

HHS Passenger Vehicle Replacements (2)
3 - Replacement - end of life cycle
Schedule replacements for the HHS fleet - purchase (2)
five-passenger vehicles in 2033 and (4) in 2034 at
approximately a 10-year life-cycle.

168,000

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance and surplus sales. Value of
surplus sales not yet determined.

Operating
Budget
Impact:

No significant operating impact.

29 of 128

Out Years 6 - 10 Projects
2032

2033

2034

2035

2036

340,000

260,000

150,000

Capital Projects Dept - Dept Req - Information Technology
Buildings Network Infrastructure Repl.

325,000

175,000

3 - Replacement - end of life cycle

Potential
Funding:

2035 HHS & 2036 LHCC 65% Rural Healthcare Funds
grant. 2036 use of LHCC equipment reserves, 2032
CDEB capital improvement reserves, otherwise Capital
Projects Fund capital improvement reserves.

Operating
Budget
Impact:

No significant operating impact.

Data Center Core Network Infrastructure

145,000

130,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

Server Host Infrastructure Replacement

55,000

90,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

Annual refresh of County buildings network infrastructure
on a five-year cycle, replacing hardware and cabling
while updating configurations, improving security,
optimizing wireless performance, and cleaning and
standardizing network spaces.

Planned five (5) year refresh of core Data Center
infrastructure, focusing on modernizing transport
systems, firewalls, and related security / network
components.

Ongoing lifecycle maintenance for the virtualized server
host environment by replacing three (3) compute host
each year, ensuring consistent performance, reliability,
and security through systematic hardware renewal and
retirement of aging components.

Maintain and modernize the enterprise Storage Area
Network by refreshing storage hardware, optimizing
performance, enhancing security and reliability, and
retiring aging components to ensure stable, scalable
support for critical workloads.

Maintain disaster recovery capabilities by maintaining and
improving the system hardware, replication processes,
and infrastructure that support failover, data protection,
and business continuity across all critical local
infrastructure.

57,500

60,000

375,000

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

175,000

Backup Infrastructure Replacement
3 - Replacement - end of life cycle

57,500

350,000

Storage Infrastructure Replacement
3 - Replacement - end of life cycle

60,000

250,000

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

30 of 128

Out Years 6 - 10 Projects
2032

Replacement schedule for conference room displays and
related audio-visual equipment. This includes any
collaboration equipment or software.

2034

80,000

Conference Room Displays (8) Repl.
6 - Scheduled replacement

2033

2035
80,000

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

IT Fleet Vehicle Replacement
3 - Replacement - end of life cycle
Scheduled replacement of IT fleet vehicle based on 12year life cycle.

63,000
Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance and surplus sales. Value of
surplus sales not yet determined.

Operating
Budget
Impact:

No significant operating impact.

300,000

JC & SO Firewall Replacement
3 - Replacement - end of life cycle
Primary security firewalls for the Sheriff's Office and
Judicial Center Data Center. Six year replacement cycle.

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

150,000

Multi-Function Printer Replacements
3 - Replacement - end of life cycle
Multi-Function Printers (MFP) are crucial devices that
support printing, copying, scanning, and are located
County wide. 56 MFPs were purchased in 2022, updated
in 2028 & 2029 with life expectancy between 6-7 years.

2036

150,000

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

Capital Projects Dept - Dept Req - LURM
66,000

LURM Vehicle Replacement
3 - Replacement - end of life cycle
Scheduled replacement of LURM fleet vehicle per
estimated 12-year life cycle.

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance and surplus sales. Value of
surplus sales not yet determined.

Operating
Budget
Impact:

No significant operating impact.

31 of 128

Out Years 6 - 10 Projects
2032

2033

2034

2035

2036

Capital Projects Dept - Dept Req - Public Works - Facilities
Facilities Truck w/ Dump Insert Repl

115,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance and surplus sales. Value of
surplus sales not yet determined.

Operating
Budget
Impact:

No significant operating impact.

Facilities Truck & Plow Replacement (1)

100,000

206,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance and surplus sales. Value of
surplus sales not yet determined.

Operating
Budget
Impact:

No significant operating impact.

Scheduled Facilities truck, plow, and dump insert
replacement per DPW's 10-year equipment plan.

Scheduled Facilities truck and plow replacement per 10year equipment plan. (1) in 2032; (2) in 2033 and (1) in
2035.

108,500

Facilities UTV Replacement

35,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance and surplus sales. Value of
surplus sales not yet determined.

Operating
Budget
Impact:

No significant operating impact.

Scheduled replacement of utility terrain vehicle (UTV) per
10-year equipment plan.

66,000

Facilities Brine Sprayer (3) Replacement
3 - Replacement - end of life cycle
Scheduled replacement of three (3) brine sprayers per
DPW's 10-year equipment plan.

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance and surplus sales. Value of
surplus sales not yet determined.

Operating
Budget
Impact:

No significant operating impact.

32 of 128

Out Years 6 - 10 Projects
2032

2033

2034

2035

2036

Capital Projects Dept - Dept Req - Public Works - Parks
White River Parking Lot Resurfacing

286,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of Capital Projects Fund parks committed fund
balance.

Operating
Budget
Impact:

No significant operating impact.

Resurface White River Park west asphalt parking lot.
Replacement falls in line with assessments conducted in
2020.

Park and Open Space Plan

50,000

1 - Mandated or legal obligation

Potential
Funding:

Use of Capital Projects Fund parks committed fund
balance.

Operating
Budget
Impact:

No significant operating impact.

Update (2027) Park and Open Space Plan on a 5-year
cycle to meet regulatory requirements and ensure
continued eligibility to potentially receive Federal and
State aids through the Wisconsin Department of Natural
Resources.

Capital Projects Dept - Dept Req - Sheriff's Office
Squad Replacement Purchase (10)
3 - Replacement - end of life cycle
Annual scheduled purchase of 10 vehicles to maintain a
dependable and safe fleet. There is a 2 year lag between
order (2032) and delivery year (2034).

1,180,000

1,230,000

1,270,000

1,310,000

1,360,000

Potential
Funding:

$90,000 squad surplus sales from auctioning 10
vehicles, increasing value annually. Use of Capital
Projects Fund capital improvement committed fund
balance.

Operating
Budget
Impact:

No significant operating impact.

K-9 Unit Replacement

43,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

Purchase a new K-9, as existing 1st shift K-9 will likely
need to be replaced in 2032, 2nd shift K-9 in 2034, and
3rd shift K-9 in 2035, K-9s average years of service is 7
years.

50,000

56,000

33 of 128

Out Years 6 - 10 Projects
2032

2033

2034

2035

2036

Patrol Drone Replacement

18,441

19,087

19,756

20,448

21,164

3 - Replacement - end of life cycle

Potential
Funding:

$1,300 estimated trade-in value for the drone being
replaced. Use of Capital Projects Fund capital
improvement committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

Replace existing drone used for traffic crash
reconstruction, reconnaissance, searching for lost
persons or criminal suspects, forensic investigations,
traffic pattern review, and more. Patrol has 4 drones,
replace 1 each year with varying capabilities.

1,500,000

Mobile Emergency Response Vehicle Repl.
3 - Replacement - end of life cycle
Replace the 2006 mobile command vehicle, equipped
with advanced communication systems, medical supplies,
and tactical gear for rapid response during natural
disasters, active shooter situations, hostage scenarios,
and large-scale events.

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance for 50%. Sheriff's Office to
identify grant funding opportunities or local cost sharing
with municipalities for 50%.

Operating
Budget
Impact:

No significant operating impact.

800,000

Portable and Mobile Radio Replacement
3 - Replacement - end of life cycle
Replace deputy multiband radios and squad radios.
Proposed replacement schedule based on approximately
1/3 of radios per year beginning in 2034 (current radios
purchased in 2023 and in use since 2025).

Replace three (3) surface supplied air hoses and
hardware for Dive operations. Surface supplied air
hoses and hardware are manufacturer specific and work
with the other dive equipment the Dive Team uses.

800,000

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

30,600

Dive Air Hose Replacement
3 - Replacement - end of life cycle

800,000

Potential
Funding:

Use of Capital Projects Fund capital improvement
committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

Capital Projects Dept - Roadway Infrastructure
CTH K (S. Co. Line to US-14)
6 - Scheduled replacement
Engineering, rehabilitation, and construction management
of 5.9 centerline miles of CTH K from the S. Co. Line to
US-14. Located in the Town of Sharon.
2030-2031 Design
2032 Construction

5,091,000
Potential
Funding:

County budget-year resources including $150,000 State
supplemental aid to counties in 2032, 2032 LRIP-S
grant funds estimated at $690,000, and use of
Road/Bridge construction committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

34 of 128

Out Years 6 - 10 Projects
2032

2033

CTH F (STH 67 to STH 50)

259,000

2,692,000

6 - Scheduled replacement

Potential
Funding:

County budget-year resources including $150,000 State
supplemental aid to counties in 2033 and 2033 LRIP
grant estimated at $465,000.

Operating
Budget
Impact:

No significant operating impact.

Engineering, rehabilitation, and construction management
of 3.0 centerline miles of CTH F from STH 67 to STH 50.
Located in the Towns of Delavan and Walworth.
Shoulder widening is likely.
2030-2032 Design
2033 Construction

2034

2035

2036

CTH C (State Line to STH-67)

108,000

6 - Scheduled replacement

Potential
Funding:

County budget-year resources and 2033 LRIP-S grant
estimated at $690,000.

Operating
Budget
Impact:

No significant operating impact.

Engineering, rehabilitation, and construction management
of 1.0 centerline miles of CTH C from State Line to STH67 (urban cross-section).
Pre-Design in 2031
Design in 2032
Construction in 2033

1,448,000

CTH F Realignment - Lake Prie. Bus. Park

50,000

7 - New capital asset

Potential
Funding:

County budget-year resources. (Future) 2038 STP-R
grant funds estimated at $3,600,000.

Operating
Budget
Impact:

No significant operating impact.

Engineering design, construction, and construction
management for the realignment of CTH-F for Lake
Prairie Business Park. Approx. 0.3 miles of new highway
construction in the Town of Delavan.

205,000

Unallocated Road Construction
6 - Scheduled replacement
The combination of tax levy and State supplemental
shared revenue is planned to support County road,
bridge, and culvert maintenance without borrowing. The
levy not applied to a specific project is added to reserves.

County budget-year resources.

Operating
Budget
Impact:

No significant operating impact.

Engineering, rehabilitation, and construction management
of 4.0 centerline miles of CTH ES from USH 12 to CTH D.

30,000

100,000

1,084,000

Potential
Funding:

CTH ES (USH 12 to CTH D)
6 - Scheduled replacement

100,000

261,000

3,507,000

Potential
Funding:

County budget-year resources including $150,000 State
supplemental aid to counties in 2035, 2035 LRIP grant
estimated at $465,000, and use of Road/Bridge
construction committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

35 of 128

Out Years 6 - 10 Projects
2032
CTH N (STH-20 to CTH J)
6 - Scheduled replacement
Engineering, rehabilitation, and construction management
of 1.6 centerline miles of CTH N from STH-20 to CTH J.
Located in the Town of Troy.

Engineering, rehabilitation, and construction management
of 6.9 centerline miles of CTH P from CTH M to CTH A. .
Located mostly in the Town of Richmond.

Engineering, rehabilitation, and construction management
of 2.0 centerline miles of CTH F from STH 50 to USH-11.
Located in the Town of Delavan.
Shoulder widening likely.

Scheduled replacement of CTH P bridge over Bluff Creek
as identified by bridge inspection.

30,000

104,000

1,403,000

No significant operating impact.

6,791,000
Potential
Funding:

County budget-year resources including $150,000 State
supplemental aid to counties in 2034 and 2034 STP-R
grant funds estimated at $5,000,000.

Operating
Budget
Impact:

No significant operating impact.

30,000

Agency coordination and pre-design of dam spillway
structure. Existing dam spillway was constructed in the
late 1940's and is nearing the end of its useful life.

150,000

2,019,000

Potential
Funding:

County budget-year resources including $150,000 State
supplemental aid to counties in 2036 and use of
Road/Bridge construction committed fund balance.

Operating
Budget
Impact:

No significant operating impact.

30,000
Potential
Funding:

County budget-year resources.

Operating
Budget
Impact:

No significant operating impact.

Whitewater Lake Dam Spillway Reconstruct
6 - Scheduled replacement

2036

Operating
Budget
Impact:

CTH P Bridge over Bluff Creek
6 - Scheduled replacement

2035

County budget-year resources, 2035 LRIP-S grant
funds estimated at $690,000.

CTH F (STH 50 to USH-11)
6 - Scheduled replacement

2034

Potential
Funding:

CTH P (CTH M to CTH A)
6 - Scheduled replacement

2033

157,000

1,465,000

50,000
Potential
Funding:

County budget-year resources.

Operating
Budget
Impact:

No significant operating impact.

36 of 128

Out Years 6 - 10 Projects
2032

2033

2034

CTH H (LG City Limits to Williams St)
6 - Scheduled replacement
Engineering, rehabilitation, and construction management
of 0.7 centerline miles of CTH H from Lake Geneva City
Limits to Wiliams St. Located in the City of Lake Geneva
(urban cross-section).

Engineering, rehabilitation, and construction management
of 6.3 centerline miles of CTH P from CTH-A to US-12.
Located mostly in the Town of Whitewater.

2036

30,000

185,000

Potential
Funding:

County budget-year resources. (Future) 2037 LRIP-S
grant funds estimated at $690,000.

Operating
Budget
Impact:

No significant operating impact.

30,000

CTH P (CTH A to USH-12)
6 - Scheduled replacement

2035

491,000

Potential
Funding:

County budget-year resources. (Future) 2037 LRIP
grant funds estimated at $465,000.

Operating
Budget
Impact:

No significant operating impact.

Children with Disabilities Education Board Dept
CDEB Parking Lot Refurbishment
3 - Replacement - end of life cycle
Design and construction services for the refurbishment of
Lakeland School asphalt surfaces measuring 176,785
square feet, including playground area.

CDEB Roof Replacement
3 - Replacement - end of life cycle
Lakeland School roof 2008 is nearing end of service life
(estimated 25 years). Replacement is needed to
maintain exterior envelope. Design in 2031, construction
in 2032.

2,430,000
Potential
Funding:

Use of CDEB Fund capital improvement committed fund
balance.

Operating
Budget
Impact:

No significant operating impact.

1,300,000
Potential
Funding:

Use of CDEB Fund capital improvement committed fund
balance.

Operating
Budget
Impact:

No significant operating impact.

CDEB South Playground Replacement

650,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of CDEB Fund capital improvement committed fund
balance.

Operating
Budget
Impact:

No significant operating impact.

Replacement of Lakeland School southern (high school)
playground. Includes new playground equipment,
removal of existing equipment, assembly/installation,
surfacing material, labor, and freight.

37 of 128

Out Years 6 - 10 Projects
2032

2033

2034

2035

2036

CDEB Flooring Replacement - Annual

60,000

60,000

60,000

60,000

60,000

5 - Facility or grounds repair/maintenance

Potential
Funding:

Use of CDEB Fund capital improvement committed fund
balance.

Operating
Budget
Impact:

No significant operating impact.

Annual replacement of flooring as determined by
Facilities staff.

CDEB Air Handling Unit Upgrades

50,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of CDEB Fund capital improvement committed fund
balance.

Operating
Budget
Impact:

No significant operating impact.

Smart Board Replacement Cycle (7)

42,000

42,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of CDEB Fund capital improvement committed fund
balance.

Operating
Budget
Impact:

No significant operating impact.

Air handling units (6) original to the facility (2006) are at
end of service life (estimated at 25 years). Rehabilitate
or replace units to meet building specifications.

Smart boards are critical classroom equipment with a six
year replacement schedule. Schedule includes for 7
replacements per year.

Emergency generator (2008) is nearing end of life-cycle
(estimated at 25 years). Emergency generator service is
critical to business operations.

42,000

Replacement of both Lakeland School gym bleacher
systems. Includes removals, install, electrical, controls,
and all associated and/or upgraded components of the
bleacher system.

45,000

Potential
Funding:

Use of CDEB Fund capital improvement committed fund
balance.

Operating
Budget
Impact:

No significant operating impact.

100,000

CDEB Bleacher Replacements (2)
3 - Replacement - end of life cycle

45,000

250,000

CDEB Emergency Generator Replacement
3 - Replacement - end of life cycle

1,000,000

Potential
Funding:

Use of CDEB Fund capital improvement committed fund
balance.

Operating
Budget
Impact:

No significant operating impact.

38 of 128

Out Years 6 - 10 Projects
2032

2033

2034

2035

2036

Lakeland Health Care Center Dept
Kitchen Hood & Controls

75,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of LHCC unrestricted net position-equipment
reserves.

Operating
Budget
Impact:

No significant operating impact.

Replacement of hood exhaust system and controls in the
main LHCC kitchen.

Whirlpool Tubs

25,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of LHCC unrestricted net position-equipment
reserves.

Operating
Budget
Impact:

No significant operating impact.

Replacement of resident whirlpool tubs in the shared tub
rooms in each resident wing.

25,000

25,000

30 Quart Floor Mixer

14,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of LHCC unrestricted net position-equipment
reserves.

Operating
Budget
Impact:

No significant operating impact.

Full Body Lift

13,000

13,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of LHCC unrestricted net position-equipment
reserves.

Operating
Budget
Impact:

No significant operating impact.

Replacement of the existing 30 quart floor mixer in the
main kitchen used for the preparation of resident meals.

Annual replacement of mechanical full body lifts to
increase the safety of residents and staff. OSHA
recommends the use of mechanical lifts.

13,000

13,000

13,000

Food Holding/Transport Carts (2)

12,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of LHCC unrestricted net position-equipment
reserves.

Operating
Budget
Impact:

No significant operating impact.

Replacement of food holding/transport carts to transport
food from the main kitchen to the resident households for
meals.

12,000

39 of 128

Out Years 6 - 10 Projects
2032

2033

2034

2035

2036

Vital Signs Monitors (2)

10,400

3 - Replacement - end of life cycle

Potential
Funding:

Use of LHCC unrestricted net position-equipment
reserves.

Operating
Budget
Impact:

No significant operating impact.

Replacement of vital signs monitors and mobile carts
used by nursing staff for the vitals checks and monitoring
of the residents.

Sit to Stand Lift

9,000

9,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of LHCC unrestricted net position-equipment
reserves.

Operating
Budget
Impact:

No significant operating impact.

Annual replacement of mechanical lift to increase the
safety of residents and staff. OSHA requires use of
mechanical lists for safety. Equipment has 10 year life.

9,000

9,000

9,000

Cook & Hold Oven

8,500

3 - Replacement - end of life cycle

Potential
Funding:

Use of LHCC unrestricted net position-equipment
reserves.

Operating
Budget
Impact:

No significant operating impact.

Replacement of the cook & hold oven in the main kitchen
used in preparation of the resident meals.

Double Deck Convection Oven

8,300

3 - Replacement - end of life cycle

Potential
Funding:

Use of LHCC unrestricted net position-equipment
reserves.

Operating
Budget
Impact:

No significant operating impact.

Replacement of the double deck convection oven in the
main kitchen used in preparation of the resident's meal.

Ice & Water Dispenser

6,500

3 - Replacement - end of life cycle

Potential
Funding:

Use of LHCC unrestricted net position-equipment
reserves.

Operating
Budget
Impact:

No significant operating impact.

Replacement of the facility's centralized ice and water
dispensers. 1 in 2032, 4 in 2035, and 2 in 2036.

26,000

13,000

40 of 128

Out Years 6 - 10 Projects
2032

2033

2034

2035

Resident Room/Household Recliners (2)

6,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of LHCC unrestricted net position-equipment
reserves.

Operating
Budget
Impact:

No significant operating impact.

Replacement of resident recliners located in resident
rooms or in the common areas of the household.

6,000

French Door Refrigerators (2)

4,000

4,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of LHCC unrestricted net position-equipment
reserves.

Operating
Budget
Impact:

No significant operating impact.

Annual replacement for kitchen refrigerators located on
the resident households.

4,000

4,000

Wheelchair Scale

2,500

3 - Replacement - end of life cycle

Potential
Funding:

Use of LHCC unrestricted net position-equipment
reserves.

Operating
Budget
Impact:

No significant operating impact.

Replacement of a wheelchair accessible scale for
resident health monitoring.

3 - Replacement - end of life cycle
Replacement of the existing 25 gallon natural gas steam
kettle in the main kitchen for preparing resident meals.

Potential
Funding:

Use of LHCC unrestricted net position-equipment
reserves.

Operating
Budget
Impact:

No significant operating impact.

Wheelchair Washer
3 - Replacement - end of life cycle
Replacement of existing wheelchair washer used for
cleaning and sanitizing wheelchairs for infection control.

2,500

40,000

25 Gallon Natural Gas Steam Kettle

2036

17,000
Potential
Funding:

Use of LHCC unrestricted net position-equipment
reserves.

Operating
Budget
Impact:

No significant operating impact.

41 of 128

4,000

Out Years 6 - 10 Projects
2032

Replacement of the Omni Cycle Rehab System used for
resident physical therapy services provided in the facility's
therapy gym.

Replacement of 3 automated external defibrillators (AED)
machines located in the facility.

Use of LHCC unrestricted net position-equipment
reserves.

Operating
Budget
Impact:

No significant operating impact.

7,500
Potential
Funding:

Use of LHCC unrestricted net position-equipment
reserves.

Operating
Budget
Impact:

No significant operating impact.

5,900

Air Mattresses (2)
3 - Replacement - end of life cycle
Scheduled replacement of air mattresses. This type of
mattress helps residents with pressure ulcers heal or
prevent further skin breakdown.

Potential
Funding:

Use of LHCC unrestricted net position-equipment
reserves.

Operating
Budget
Impact:

No significant operating impact.

15,000

Natural Gas Deep Fryer
3 - Replacement - end of life cycle
Replacement of the natural gas deep fryer in the main
kitchen used in the preparation of resident meals.

Potential
Funding:

Use of LHCC unrestricted net position-equipment
reserves.

Operating
Budget
Impact:

No significant operating impact.

Meat Grinder/Chopper
3 - Replacement - end of life cycle
Replacement of the existing meat grinder/chopper in the
main kitchen used in preparation of the resident meals.

2035

Potential
Funding:

Automated External Defibrillators (3)
3 - Replacement - end of life cycle

2034

9,000

Omni Cycle Rehab System
3 - Replacement - end of life cycle

2033

15,000
Potential
Funding:

Use of LHCC unrestricted net position-equipment
reserves.

Operating
Budget
Impact:

No significant operating impact.

42 of 128

2036

Out Years 6 - 10 Projects
2032

Replacement of the commercial grade food cutter in the
main kitchen used in preparation of the resident's meals.

Replacement of the existing 6 gallon electric steam kettle
in the main kitchen used in preparation of the resident
meals.

Replacement of 3.5 quart food processor used within the
main facility kitchen for resident meal preparation.

Operating
Budget
Impact:

No significant operating impact.

7,000
Potential
Funding:

Use of LHCC unrestricted net position-equipment
reserves.

Operating
Budget
Impact:

No significant operating impact.

5,000
Potential
Funding:

Use of LHCC unrestricted net position-equipment
reserves.

Operating
Budget
Impact:

No significant operating impact.

4,000

Chest Freezer
3 - Replacement - end of life cycle
Replacement of the existing chest freezer for the main
facility kitchen.

Potential
Funding:

Use of LHCC unrestricted net position-equipment
reserves.

Operating
Budget
Impact:

No significant operating impact.

Combination Oven/Steamer
3 - Replacement - end of life cycle
Replacement of the existing combination oven/steamer
equipment in the main kitchen used in preparation of
resident meals.

2036

Use of LHCC unrestricted net position-equipment
reserves.

3.5 Quart Food Processor
3 - Replacement - end of life cycle

2035

Potential
Funding:

6 Gallon Electric Steam Kettle
3 - Replacement - end of life cycle

2034
12,000

Commercial Food Cutter
3 - Replacement - end of life cycle

2033

26,000
Potential
Funding:

Use of LHCC unrestricted net position-equipment
reserves.

Operating
Budget
Impact:

No significant operating impact.

43 of 128

Out Years 6 - 10 Projects
2032

2033

2034

Replacement of the existing steam table in the main
kitchen.

Potential
Funding:

Use of LHCC unrestricted net position-equipment
reserves.

Operating
Budget
Impact:

No significant operating impact.

LHCC Wheelchair Accessible Vehicle Repl
3 - Replacement - end of life cycle
Scheduled replacement of wheelchair accessible minivan
per 16-year life cycle.

102,000
Potential
Funding:

Use of LHCC unrestricted net position-equipment
reserves and surplus sales. Value of surplus sales not
yet determined.

Operating
Budget
Impact:

No significant operating impact.

350,000

Nurse Call Light System
3 - Replacement - end of life cycle
Replacement/technology upgrade of the existing nurse
call light system.

2036

4,300

Steam Table
3 - Replacement - end of life cycle

2035

Potential
Funding:

Use of LHCC unrestricted net position-equipment
reserves.

Operating
Budget
Impact:

No significant operating impact.

Land Information Dept
GIS Environment System

100,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of Land Modernization restricted fees.

Operating
Budget
Impact:

It is projected that data storage requirements will
increase significantly with the update of LIDAR data.
GIS will explore the potential of moving to a cloud based
environment.

The Geographic Information System (GIS) environment
upgrade will allow the County Land Information Division
to maintain efficient access to the County land
information data.

100,000

Orthophotography Acquisition

60,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of Land Modernization restricted fees.

Operating
Budget
Impact:

No significant operating impact.

Coordinate with SEWRPC and other counties to acquire
new 3” Orthophotography to maintain consistent and
updated access to new aerial imagery.

60,000

44 of 128

Out Years 6 - 10 Projects
2032

2033

2034

2035
100,000

LIDAR Flight
4 - Productivity improvement or operational savings

2036

Potential
Funding:

Use of Land Modernization restricted fees ($75,000) &
Public Access restricted fees ($25,000).

Operating
Budget
Impact:

No significant operating impact.

Tandem Axle Patrol Truck Replacement

485,000

500,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of Highway Fund unrestricted net positionequipment reserves.

Operating
Budget
Impact:

No significant operating impact.

LIDAR (Light Detection and Ranging) a remote sensing
method used to model the surface of the earth. LIDAR
has been collected every 10 years starting in 2015 to
assist in identifying changes to the County's topography.
Next flight is scheduled 2035.

Public Works - Highway Dept

Replacement of tandem axle truck(s). Typically, the
department will replace one or two trucks a year at 17 to
20 years of life cycle.

1,024,000

1,050,000

Patrol Truck Replacement (2)

237,600

3 - Replacement - end of life cycle

Potential
Funding:

Use of Highway Fund unrestricted net positionequipment reserves.

Operating
Budget
Impact:

No significant operating impact.

Replacement of one ton patrol trucks based on
scheduled replacement or approximately 12 years and
over 150,000 miles. 2 in 2032 and 1 each in 2034 and
2035.

126,000

1,080,000

119,800

DPW Heating Boiler Replacement

200,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of Highway Fund unrestricted net position-building
reserves.

Operating
Budget
Impact:

No significant operating impact.

Heating boiler (2017) is approaching end of life-cycle
(estimated at 15 years). Rehab or replace heating boiler
to meet building specifications.

Foreman Truck Replacement

155,300

3 - Replacement - end of life cycle

Potential
Funding:

Use of Highway Fund unrestricted net positionequipment reserves.

Operating
Budget
Impact:

No significant operating impact.

Replacement of foreman trucks based on scheduled
replacement or approximately 12 years and over 150,000
miles.

164,700

45 of 128

Out Years 6 - 10 Projects
2032

2033

2034

Superintendent Vehicle Replacement

72,000

73,000

74,000

6 - Scheduled replacement

Potential
Funding:

Use of Highway Fund unrestricted net positionequipment reserves.

Operating
Budget
Impact:

No significant operating impact.

Lifecycle replacement of superintendent vehicles due to
mileage and condition of trucks. These high mileage
superintendent vehicles are retained to replace and
surplus fuel or pool vehicles according to replacement
plans.

2035

Forklift Replacement

45,366

3 - Replacement - end of life cycle

Potential
Funding:

Use of Highway Fund unrestricted net positionequipment reserves.

Operating
Budget
Impact:

No significant operating impact.

Replacement of one forklift based on Highway equipment
plan or approximately 15 years of service life.

48,200

Mower Attachment Replacement

38,100

6 - Scheduled replacement

Potential
Funding:

Use of Highway Fund unrestricted net positionequipment reserves.

Operating
Budget
Impact:

No significant operating impact.

Scheduled replacement of mower attachment based on
Highway equipment plan.

39,000

Tandem Utility Trailer Replacement

26,000

3 - Replacement - end of life cycle

Potential
Funding:

Use of Highway Fund unrestricted net positionequipment reserves.

Operating
Budget
Impact:

No significant operating impact.

Replacement of Tandem Utility trailer based on Highway
equipment plan or approximately 25 years of service life.

325,000

Aerial Bucket Replacement
3 - Replacement - end of life cycle
Scheduled life cycle replacement of 2005 aerial bucket
truck. This piece of equipment sees heavy use during
winter months for woody vegetation removal on both
State and County roadways and to address unforeseen
safety/vision hazards.

28,500

Potential
Funding:

Use of Highway Fund unrestricted net positionequipment reserves.

Operating
Budget
Impact:

No significant operating impact.

46 of 128

2036

Out Years 6 - 10 Projects
2032
Flat Bed Truck Replacement
3 - Replacement - end of life cycle
Replacement of one flatbed international truck(s) based
on the Highway equipment plan with 18 years of service
life.

Replacement of wood chipper based on the Highway
equipment plan or approximately 20 years of service life.

Replace large scale that trucks drive over. Scale is
showing signs of deterioration due to its high exposure to
salt. Concrete deck makes restoration extremely difficult.

Lifecycle replacement of parts vehicles approximately 16
years due to mileage and anticipated condition.

No significant operating impact.

Replace highway emergency communication system
radios with a 10 year life expectancy.

2036

75,000
Potential
Funding:

Use of Highway Fund unrestricted net positionequipment reserves.

Operating
Budget
Impact:

No significant operating impact.

40,000

225,000

Potential
Funding:

Use of Highway Fund unrestricted net positionequipment reserves.

Operating
Budget
Impact:

No significant operating impact.

74,000
Potential
Funding:

Use of Highway Fund unrestricted net positionequipment reserves.

Operating
Budget
Impact:

No significant operating impact.

Portable and Mobile Radio Replacements
3 - Replacement - end of life cycle

201,000

Operating
Budget
Impact:

Parts Truck Replacement
3 - Replacement - end of life cycle

195,000

2035

Use of Highway Fund unrestricted net positionequipment reserves.

DPW Scale Replacement
3 - Replacement - end of life cycle

2034

Potential
Funding:

Wood Chipper Replacement
3 - Replacement - end of life cycle

2033

70,000
Potential
Funding:

70,000

70,000

Use of Highway Fund unrestricted net positionequipment reserves.

Operating
Budget
Impact:

47 of 128

Out Years 6 - 10 Projects
2032

2033

Replacement of mower brush attachments based on the
Highway equipment plan or approximately 20 years of
service life.

2035

Potential
Funding:

Use of Highway Fund unrestricted net positionequipment reserves.

Operating
Budget
Impact:

No significant operating impact.

Tractor Replacement
3 - Replacement - end of life cycle
Replacement of tractors based on the Highway
equipment plan or approximately 30 years of service life.

208,000
Potential
Funding:

Use of Highway Fund unrestricted net positionequipment reserves.

Operating
Budget
Impact:

No significant operating impact.

400,000

Dump Truck Single Axle Replacement
3 - Replacement - end of life cycle

Potential
Funding:

Use of Highway Fund unrestricted net positionequipment reserves.

Operating
Budget
Impact:

No significant operating impact.

Jail Flooring Replacement - Annual

40,000

40,000

5 - Facility or grounds repair/maintenance

Potential
Funding:

Use of Sheriff Restricted jail surcharge fees.

Operating
Budget
Impact:

No significant operating impact.

Replacement of single-axle truck. Typically, the
department will replace trucks at 17 to 20 years of life
cycle.

2036

17,500

Broom Brush Attachment Replacement
3 - Replacement - end of life cycle

2034

Sheriff's Office - Sheriff Restricted Dept

Partial annual replacement of the jail's 187,000 square
feet of flooring as determined by Facilities staff.

Replace commercial grade washer and dryers as current
machines are reaching the end of their life cycle between
8 to 10 years.

40,000

40,000

76,000

Jail Washer & Dryer Replacements
3 - Replacement - end of life cycle

40,000

Potential
Funding:

Use of Sheriff Restricted jail surcharge fees.

Operating
Budget
Impact:

No significant operating impact.

48 of 128

Out Years 6 - 10 Projects
2032

2033

2034

2035

2036

Passenger Wheelchair Access Repl (4)

382,747

299,761

291,907

217,795

224,329

3 - Replacement - end of life cycle

Potential
Funding:

2032-2036 20% tax levy funding, potential 2032-2036
80% 5311 federal capital grant. 2032 funding higher due
to potential replacement purchase of minibuses.

Operating
Budget
Impact:

Additional licensing and registration fees of
approximately $540 per vehicle. The shared-ride transit
service operator will be responsible for all other costs.

Transit Dept

Replacement of wheelchair accessible vehicles annually
to be used in the County's transit programs. Purchase of
vehicles allows for continued stability in the programs.
Vehicles per year: 2032 - 4, 2033 - 3, 2034 - 3, 2035 - 2,
2036 - 2.

49 of 128

Walworth County
Department of Public Works

Financial Report
of
Highway Operations
January 1, 2025 to December 31, 2025
50 of 128

Walworth County Highway Book
Table of Contents
Page
Statement of Revenues, Expenses and Changes in Net Position

1

Statement of Net Position

2

Buildings and Grounds Operations

3

Highway Administration

4

Other Administration and General - Supervision

5

Other Administration and General - Radio/Communication Expenses

5

Other Administration and General - General Public Liability

5

Fringe Benefit Analysis

6

Field Small Tools

7

Brine Operations

8

Fuel Handling

9

Shop Operations

10

Distribution of Shop Overhead at Year End

11

Due From State

12

Accounts Receivable

13

Reconciliation of Current Year's Depreciation

14

Analysis of Materials and Supplies

15

Inventory of Land

16

Buildings Sold or Discarded

17

Improvements other than Buildings Discarded

18

Inventory of Buildings and Attached Fixtures

19

Inventory of Improvements other than Buildings

20

Machinery and Equipment Purchased

21

Equipment Sold

22

Equipment Discarded

23

Equipment Traded In

24

County State Financed Equipment Inventory

25

Inventory of Machinery and Equipment

26

Equipment Cost Analysis

39

Facility Equipment Cost Analysis

47

Major Road / Bridge Construction

49

51 of 128

Walworth County
Statement of Revenues, Expenses and Changes in Net Position
Public Works Enterprise Fund
For the Year Ended December 31, 2025
Operating Revenues
Charges for Services
Miscellaneous
Operating Expenses
Operating and Maintenance
Depreciation
Total Operating Expenses

$

$

Income Before Contributions and Transfers
Contributed Capital
Transfers In
Transfers Out
Change in Net Position
Total Net Position - Beginning
Prior Period Adjustment
Total Net Position - Ending

4,275,272.20
$34,394.54

$

9,688,876.69

$

(5,379,209.95)

$

7,137,780.65

$

1,758,570.70

$

462,407.82
(548,073.00)
1,672,905.52

8,275,360.11
1,413,516.58

Operating Income (loss)
Nonoperating Revenues (Expenses)
Property Taxes
Intergovernmental Grants
Investment Income (Loss)
Interest Expense
Loss on Disposal of Assets
Insurance Recovery
Total Nonoperating Revenues

$

4,102,419.00
2,547,548.87
567,062.58
(8,175.00)
(76,998.05)
5,923.25

$
$

37,622,703.74
39,295,609.26

1
52 of 128

Walworth County - Statement of Net Position
Public Works Enterprise Fund
December 31, 2025
Assets
Current Assets:
Cash and Investments
Taxes Receivable
Accounts Receivable
Due from other Governments
Under Recovered from Cost Pools
Inventories
Prepaid Items
Total Current Assets
Noncurrent Assets:
Capital Assets
Less: Accumulated Depreciation
Net Capital Assets

$

$
$

Other Postemployment Benefits
Total Noncurrent Assets
Total Assets
Deferred Outflow of Resources
OPEB-related
Pension-related, net
Total Deferred Outflow of Resources
Liabilities
Current Liabilities:
Accounts Payable
Accrued Liabilities
Due to other Funds
Over Recovered from Cost Pools
Subscription Liability
Current Portion Accrued Compensated Absences
Total Current Liabilities
Noncurrent Liabilities
Accrued Compensated Absences
Subscription Liability Long Term
Net Pension Liability
Total Noncurrent Liabilities
Total Liabilities
Deferred Inflow of Resources
Unearned Revenues-Property Taxes
Other postemployment benefits-adjustment
Pension-related/OPEB, net
Total deferred inflows of resources
Net Position
Net Investment in Capital Assets
Restricted for OPEB
Unrestricted
Total Net Position

16,652,481.46
4,045,741.00
39,605.35
811,103.09
32,509.03
1,949,428.78
105,194.15
23,636,062.86

$

34,754,522.07
(16,484,444.02)
18,270,078.05

$
$
$

1,859,088.00
20,129,166.05
43,765,228.91

$

170,678.00
2,844,902.00
3,015,580.00

$

$

$
$

$
$
$

$

169,557.85
280,638.16
3,504.20
21,705.81
40,313.00
226,090.06
741,809.08
22,828.56
43,034.01
252,690.00
318,552.57
1,060,361.65
4,045,741.00
291,845.00
2,087,252.00
6,424,838.00

$18,183,763.00
1,859,088.00
19,252,758.26
$ 39,295,609.26

2

53 of 128

Buildings and Grounds Operations
Year 2025

Depreciation of Buildings
Depreciation of Improvements other than Buildings
Depreciation of Building Equipment
Amortization of Intangibles
Heat, Light, Power and Water
Maintenance of Buildings and Grounds
Insurance on Buildings & Grounds (Excludes GPL)
Licenses, Permits, Fees
Total Buildings and Ground Cost
Less Salt Storage Costs:
Depreciation of Salt Facilities
State Built
Others
Utilities
Salt Facilities Maintenance/Repairs
Insurance

$

$

7,713.93
46,578.28

$

$

121,796.16

$

823,722.71

54,292.21
3,202.68
61,179.31
3,121.96

Total Buildings and Grounds Costs to be Allocated
Divided By Total Square Footage of all Buildings
(Excluding Salt Facilities)
Equals Allocation per Square Foot
Allocation To

$

242,920.56
30,828.37
56,746.68
4,447.98
172,175.94
416,005.65
21,942.31
451.38
945,518.87

169,511.00
$
Square Ft

Highway Administration
Facilities Administration
Purchasing
Solid Waste
Parks & Grounds
Shop Operations
Brine System
Equipment Storage
Totals

5,812.40
19,043.28
434.10
442.92
3,104.95
64,998.35
3,857.00
71,818.00
169,511.00

3

Allocation Rate
$

4.859406
4.859406
4.859406
4.859406
4.859406
4.859406
4.859406
4.859406

4.859406
2025 Allocation

$

$

28,244.75
92,539.03
2,109.47
2,152.33
15,088.21
315,853.37
18,742.73
348,992.82
823,722.71

54 of 128

Highway Administration
Year 2025

Salaries and Wages

$

Fringe Benefit Costs

380,836.63
247,747.64

Employee Training/Travel/Meetings

6,267.65

Consumable Office Supplies

2,511.69

Depreciation - Office Equipment and Programs

11,567.88

Building and Grounds Allocation

28,244.75

Repair and Maintenance IT Service Contracts

30,539.58

Postage/Mail Costs

381.47

Utility Charges

882.39

Subscriptions/Memberships/Licenses

1,497.29

Service Awards/Special

911.75

Print Charges

44.10

Uncollectable Accounts

7,155.26

Cyber Insurance

1,811.00

Total Costs

$

720,399.08

4
55 of 128

Other Administration And General - Supervision
Year 2025
Direct Labor Charges

$

Fringe Benefits

334,576.91
222,147.91

Seminars, Meals & Lodging

1,558.00

Equipment Charges

34,306.30

Miscellaneous
Total Costs

116.16
592,705.28

$

Other Administration and General - Radio/Communication Expenses
Year 2025
Repair and Maintenance

$

538.26

Other Expenses

2,497.07

Depreciation

14,421.76

Total Costs

$

17,457.09

Other Administration and General - General Public Liability
Year 2025
General Public Liability Insurance
Total Costs

$

31,855.00

$

31,855.00

5
56 of 128

Fringe Benefit Analysis
Year 2025
Time Off With Pay:
Sick Leave
STO
Holiday
PTO
Workers Comp Supplement
Jury Duty
Longevity
Training Pay
Funeral Leave

$

6,400.77
215,129.92
131,590.66
101,808.79
380.14
163.85
1,053.75
73,291.92
6,040.05
$

Fringe Benefits:
Retirement
Social Security
Health/Dental Insurance
Life Insurance
Worker's Compensation
Income Protection Insurance
Short-Term Disability Insurance
Unemployment Comp.
S125 Administrative Expense
Less: Accrued Vested Vacation

535,859.85
247,655.70
266,579.75
1,019,812.54
1,823.99
112,350.56
16,240.42
12,334.24
2,321.40
569.50
(15,808.35)

Total Fringe Benefits

$

2,199,739.60

Total Fringe Benefit Costs Recovered

$

2,187,523.85

6
57 of 128

Field Small Tools
Year 2025

Field Small Tools Material Expenses

$

10,204.28

Consumable Tools & Supplies

26,851.03

Total Costs

37,055.31

Cost Allocations (Credits)

$

(40,493.68)

Net Reported Balance (Variance)

$

(3,438.37)

Total Field Labor & Fringe

$

2,822,121.56

$

356.53

Account Variance Computation
Prior Year Balance Forward
Current Year Variance

(3,438.37)

Balance on December 31, 2025

$

(3,081.84)

Cost Rate

1.31%

Variance Rate

-0.11%

2025 Rate:

1.20%

7
58 of 128

Brine Operations
Year 2025

Direct Labor
Fringe Benefits
Equipment Charge
Brining Equipment:
Depreciation
Other Expenses
Brining Equipment Costs
Buildings & Grounds Allocation
Utilities
Total Costs

$

$

18,490.08
13,119.40
4,519.58

35,520.00
12,822.98
48,342.98
18,742.73
19,410.67
122,625.44

Cost Allocations (Credits)

(97,649.76)

Net Reported Balance (Variance)
Gallons of Brine Dispersed in Current Year:
State
Other
Total

$

24,975.68

$

(43,599.65)
24,975.68
(18,623.97)

1,126,104
806,481
1,932,585

Account Variance Computation
Prior Year Balance Forward
Current Year Variance
Balance on December 31, 2025

$

Per Gallon Charge Before Variance
Variance Adjustment
2025 Rate:

$
$

0.06
(0.01)
0.05

8
59 of 128

Fuel Handling
Year 2025

Direct Labor
Fringe Benefit Costs
Fuel Trucks:
Depreciation
Other Expenses
Revenue
Fuel Truck Costs:
Depreciation of Fuel Bulk Storage Equipment
Repairs & Maintenance
Total Costs

$

$

5,680.92
4,021.36

1,391.00
19,589.73
(14,293.94)

$

Cost Allocations (Credits)

6,686.79
41,744.74
34,881.74
93,015.55
(169,783.17)

Fuel Handling Variance (Over)/Under Recovery
Fuel Handling Rate Calculation
Gallons Diesel Purchased

$

(76,767.62)

74,024.00

Gallons Unleaded Purchased
Total Gallons Purchased

151,993.00
226,017.00

Total Fuel Handling Expense

$

Fuel Handling Rate

93,015.55
0.4115

9
60 of 128

Shop Operations
Year 2025
Indirect Labor
Fringe Benefits on Indirect Labor
Shop Supplies
Depreciation of Shop Equipment
Loss on Discarded Shop Assets
Amortization - SBITA
SBITA Interest
Telephone
Miscellaneous
Purchase and Repair of Shop Tools
Service Trucks
Depreciation
Other Costs
Less Revenue
Shop Seminars/Meetings
Buildings and Grounds Allocation
Allocation Offsets:
Shop Overhead Recovered on Work Orders
Fuel Handling (Over) Recovery/Under Recovery
(Gain) Loss on Sale of Shop Assets (Adj. to Depreciation.)
Sale of Salvage and Waste Products
Rebate/Discounts
Inventory Adjustments
Shop Materials and Supplies
Gasoline
Diesel Fuel
Greases
Additives (DEF)
Lubricating Oils and Grease
Antifreeze
Total Shop Operations to be Allocated

$

$

$

$

15,850.72
8,276.30
(7,113.50)

17,013.52
8,080.28
315,853.37

(576,411.35)
(76,767.62)
1,958.81
(5,017.45)
(255.60)

(656,493.21)

2,745.89
2,081.37
(657.68)
35.92
(93.37)
671.37
35.50
$

Divided by Direct Labor & Fringe Benefits for shop services
Shop Overhead Rate

$

10

214,349.32
100,270.64
34,565.06
20,501.76
1,399.15
42,362.52
8,175.00
1,818.78
22,682.01
7,496.73

4,819.00
142,893.93
728,650.02
19.61%

61 of 128

Distribution of Shop Overhead at Year End
Based on Direct Shop Labor and Fringe Benefits
Year 2025
Shop Overhead Rate

19.61%
Direct Shop Labor
and Fringe Benefits

Account

Shop
Overhead

Machinery Operations

$

728,650.02

$

142,893.93

Total

$

728,650.02

$

142,893.93

11
62 of 128

Due From State
Year 2025

Balance Due January 1, 2025
Expenditures - DOT

$

Total Balance Due before Reimbursements
Reimbursed by State

573,255.18
3,369,869.29
3,943,124.47
3,272,882.13

Balance Due December 31, 2025

$

670,242.34

$

26,282.02
585,437.56
7,749.89
21,263.36
1,453.23
223.57
27,832.71

$

670,242.34

Requisitioned, Not Reimbursed 12/31/2025
State Supervision
State-RMA
State-Damage Claims/AAH
State- DMA/TMA
State Motor Fuel Refund
State Department of Revenue Debt Collection
2025 Clean Sweep & E-Waste Grant
Total Due December 31, 2025

12
63 of 128

Accounts Receivable
Year 2025

Balance
01/01/2025
Sundry Accounts Receivable

$

45,100.32

Expenditures
$

175,054.25

Balance
12/31/2025

Receipts
$

180,549.22

$

39,605.35

Due from State

573,255.18

3,369,869.29

3,272,882.13

670,242.34

Due from Local Districts

83,773.49

414,179.49

357,092.23

140,860.75

$

702,128.99

$

3,959,103.03

$

3,810,523.58

$

850,708.44

13
64 of 128

Reconciliation Of Current Year's Depreciation
Year 2025
ANNUAL DEPRECIATION
Improvements Other Than Buildings
On 12-31-2025 Inventory
Discarded
Annual Depreciation
Difference - Book Value
Buildings
On 12-31-2025 Inventory
Sold
Annual Depreciation
Difference - Sale Price vs. Book Value
Discarded
Annual Depreciation
Difference - Sale Price vs. Book Value
Machinery and Equipment
On 12-31-2025 Inventory
Traded In
Sold
Annual Depreciation
Difference - Sale Price vs. Book Value (Gain)Loss
Discarded
Annual Depreciation
Difference - Book Value
Total

$
$

-

$

$

$

$

$

35,276.35

299,667.24

-

-

-

$

$

35,276.35

299,667.24

1,077,173.84

75,039.24

75,039.24

1,399.15
6,148.67

7,547.82
$

DEPRECIATION EXPENSE DISTRIBUTION

1,159,760.90
1,494,704.49
2025

Highway Administration
Radio Expenses
Shop Operations & Shop Vehicles
Shop Operations - SBITA
Shop Operations - Texa Scanner Discard in 2025
Fuel Handling
Fuel Handling - Fuel Wagon Truck #006 Sold in 2025
Machinery Operations
Brining Operations
Buildings and Grounds Operations
Other than Buildings Operations
Total

$

$

11,567.88
14,421.76
37,751.63
42,362.52
1,958.81
41,744.74
1,391.00
973,042.56
35,520.00
299,667.24
35,276.35
1,494,704.49

14

65 of 128

Analysis of Materials and Supplies
Year 2025
1/1/2025

Item
Construction & Maintenance Materials
Bituminous Materials
Joint Sealer
Brine Additive
Sodium Chloride
Culverts
Weed Killer, Lawn Supplies
Gravel, Sand, Stone
Lumber and Posts
Paints
Traffic Signs

$

Shop Materials and Supplies
Repair Parts and Accessories
Gasoline and Diesel Fuel
Gasoline
Diesel Fuel
Lubricating Oils and Greases
Additive
Lubricating Oils
Greases
Antifreeze

TOTALS

$

15,844.56
41,771.52
11,082.98
1,416,628.92
1,849.43
4,669.02
30,862.05
22,313.24
652.49
12,059.36

Purchases

$

Book Inventory
12/31/2025

Sales

39,969.60
28,838.55
32,341.92
374,404.12
19,626.40
33,651.13
46,610.85
203,809.79
2,318.20

$

27,364.60
34,920.87
33,345.26
573,396.78
323.67
22,641.76
30,100.75
47,511.70
203,251.94
3,253.51

$

28,449.56
35,689.20
10,079.64
1,217,636.26
1,525.76
1,653.66
34,412.43
21,412.39
1,210.34
11,124.05

Adjustment

$

Physical Inventory
12/31/2025

141.25 $
1.62
(775.13)
3,119.19
(263.44)
215.14
(173.50)
3,784.66
(182.31)

28,590.81
35,690.82
9,304.51
1,220,755.45
1,525.76
1,390.22
34,627.57
21,238.89
4,995.00
10,941.74

1,557,733.57

781,570.56

976,110.84

1,363,193.29

5,867.48

1,369,060.77

558,083.73

486,868.12

560,806.45

484,145.40

(2,745.89)

481,399.51

558,083.73

486,868.12

560,806.45

484,145.40

(2,745.89)

481,399.51

46,376.05
50,037.12

569,573.83
260,983.09

568,573.62
274,673.27

47,376.26
36,346.94

(2,081.37)
657.68

45,294.89
37,004.62

96,413.17

830,556.92

843,246.89

83,723.20

(1,423.69)

82,299.51

1,014.84
17,720.24
123.27
1,327.13
20,185.48

3,379.26
22,201.85
595.50
1,848.00
28,024.61

3,253.20
25,182.05
603.00
1,853.43
30,891.68

1,140.90
14,740.04
115.77
1,321.70
17,318.41

93.37
(671.37)
(35.92)
(35.50)
(649.42)

1,234.27
14,068.67
79.85
1,286.20
16,668.99

2,232,415.95

$

2,127,020.21

15

$

2,411,055.86

$

1,948,380.30

$

1,048.48

$

1,949,428.78

66 of 128

Inventory of Land
December 31, 2025

Munis #

Building
Number

102146
102148

1
6

Land Description
Land
Land - Darien Salt Shed
Total Land

Asset ID

Year
Acquired

Z0013
Z0016

1973
1981

Book Value
12/31/2025

Original Cost
$
$

57,726.00
4,500.00
62,226.00

$
$

57,726.00
4,500.00
62,226.00

16
67 of 128

Buildings Sold or Discarded
December 31, 2025

Munis #

Building

Prior Years'
Depreciation
(County)

Original Cost

Prior Years'
Depreciation
(State)

2025 Depreciation
(County)

2025 Depreciation
(State)

Book Value
When
Sold/Discarded

$

$

$

Sale Price

Gain/Loss

No Buildings Sold or Discarded Activity

Total Buildings Sold or Discarded

$

-

$

-

$

-

17

-

-

-

$

-

$

68 of 128

-

Improvements other than Buildings Discarded
December 31, 2025

Munis #

Description

Date Acquired Original Cost

Prior Years'
Depreciation
(County)

Prior Years'
Depreciation
(State)

2025
Depreciation
(County)

2025
Depreciation
(State)

Book Value When
Sold/Discarded

$

$

$

$

$

No Improvement Activity
Total Improvements other than Buildings Discarded

$

-

-

-

-

-

-

18
69 of 128

Inventory of Buildings and Attached Fixtures
December 31, 2025

Munis #
Description
OTHER BUILDINGS
102138
SHOP
102139
HIGHWAY COMPLEX, HWY NN
102141
WARM STORAGE
102142
COLD STORAGE CONVERTED TO WARM
102143
QUONSET STORAGE SHED #1
102144
QUONSET STORAGE SHED #2
102740
SHOP OVERHEAD DOORS
102743
WARM STORAGE ROOF VENTS
103086
DPW BLDGS FIRE PROTECTION SYSTEM
103371
DPW REPLACEMENT DOORS (16)
103538
DPW EXPANSION
104036
VMF SHOP HWY NN
104037
FIXED LOCATION VEHICLE LIFTS (8) - VMF
104717
2021 GENERAC GENERATOR
104723
2021 ELECTRONIC KEY CABINET
104949
2023 ELECTRONIC KEY CABINET - HWY
105074
FUEL ISLAND CANOPY
105237
DPW HVAC INFRASTRUCTURE UPGRADES

Tag #

Year

Z0003
Z0004
Z0008
Z0009
Z0010
Z0011
102740
102743
103086

1976
1976
1983
1983
1986
1986
2006
2006
2009
2011
2012
2017
2017
2021
2021
2023
2023
2024

Z0040
104037

OTHER BUILDINGS

SALT SHEDS
102140
SALT SHED,MAIN HWY,COMPLEX
102145/104502 DOME #1 - ELKHORN (1987)
102152
SAND/SALT SHED
102155
5,000 GAL CALCIUM CHLOR TANK
102156
EAST TROY SALT SHED (2000)
102157
DARIEN SALT SHED (2000)
103084
DOME #2 - ELKHORN
103085
DOME #1 - ELKHORN DOOR RPLCMNT
103456
SHED ROOF HWY COMPLEX
104630
2020 DARIEN BREAKER PANEL
SALT SHEDS
GRAND TOTAL

Z0005
Z0012
Z0020
Z0023
Z0027
Z0028
103084
103085
Z0006

1976
2020
1985
1995
1999
1999
2009
2009
2011
2020

County
Prior Years'
Depreciation

Cost
$

38,781.68
1,433,097.98
361,868.28
580,425.11
12,533.35
12,533.34
13,405.41
5,044.46
35,828.66
67,726.21
530,338.41
6,972,893.75
460,496.70
93,064.00
12,084.75
15,574.93
103,868.18
722,131.00

$

$

11,471,696.20

$

$

73,661.45
422,796.93
67,845.74
12,744.89
249,796.45
203,326.11
755,443.00
79,840.77
81,333.39
6,517.36
1,953,306.09
13,425,002.29

$

$
$

19

$
$

32,451.62
1,105,094.20
264,073.20
320,135.39
12,533.35
12,533.34
6,211.69
2,343.71
27,020.85
45,997.20
114,906.49
929,718.95
147,359.03
14,347.49
5,754.69
3,337.54
3,750.76
16,047.36
3,063,616.86

73,661.45
109,581.86
67,845.74
82,432.85
48,798.28
383,955.10
60,213.27
53,544.62
1,810.50
881,843.67
3,945,460.53

State
Prior Years'
Depreciation
$

$

$

$
$

-

164,372.85
12,744.89
167,363.60
154,527.83
63,263.64
562,272.81
562,272.81

County
2025
Depreciation
$

$

$

$
$

State
2025
Depreciation

575.46
27,524.76
5,433.06
14,460.54
335.88
126.12
1,791.42
3,386.34
8,838.96
116,214.90
18,419.88
4,653.24
1,726.38
2,224.98
3,462.24
48,142.08
257,316.24

$

2,342.44
23,801.39
3,992.04
4,066.68
434.52
34,637.07
291,953.31

$

$

$
$

Book Value
12/31/2025

-

$

3,513.68
4,200.25
7,713.93
7,713.93

$

$

$
$

5,754.60
300,479.02
92,362.02
245,829.18
6,857.84
2,574.63
7,016.39
18,342.67
406,592.96
5,926,959.90
294,717.79
74,063.27
4,603.68
10,012.41
96,655.18
657,941.56
8,150,763.10

142,986.10
280,222.62
15,635.46
23,722.09
4,272.34
466,838.61
8,617,601.71

70 of 128

Inventory of Improvements other than Buildings
December 31, 2025

Munis #
Description
IMPROVEMENTS OTHER THAN BUILDINGS - OTHER
103539
DPW PARKING LOT REPAIRS
103866
DPW ILLUMINATED MONUMENT SIGN
103934
DPW AUTOMATED LOGIC SOFTWARE
104210
DPW ENTRANCE DRIVE TO COMPLEX
104568
DPW AUTOMATED LOGIC SOFTWARE
105075
FUELING STATION CONCRETE & SITE WORK
IMPROVEMENTS OTHER THAN BUILDINGS - OTHER

Tag #

104210

IMPROVEMENTS OTHER BUILDINGS - SALT
102129
OVERLAY SHOP PAVEMENT
A0001IMP
102147
AIR CURTAIN DESTRUCTOR
Z0015
102149
PAVE EAST TROY & D.SALT SH
Z0017
102151
PAVE QUONSET "NN"
Z0019
102153
SHOP LOT OVERLAY (BACK PARK)
Z0021
102154
GRAVEL PARK LOT (STORAGE AREA)
Z0022
102158
PAVE SALT SHED LOT, CTH NN
Z0029
102830
SALT SHED LOT IMPROVEMENTS - PW ADMIN 102830
102955
RFID SCALE SYSTEM
A0015
102956
EAST TROY ELECTRICAL UPGRADE
Z0031
102957
DARIEN SHED PARKING LOT IMPROVEMENTS Z0032
103859
AWS INTERACT SCALE SYSTEM
103872
B-TEK ABOVE GROUND TRUCK SCALE
IMPROVEMENTS OTHER BUILDINGS - SALT
GRAND TOTAL

Date
Acquired
2012
2015
2016
2018
2020
2023

Cost
$

$

1989
1973
1987
1988
1994
1994
2000
2007
2008
2008
2008
2015
2015

County
Prior Years
Depreciation

$

$
$

33,913.34
11,304.44
29,710.00
99,713.50
30,940.00
295,537.46
501,118.74

32,405.12
35,882.61
6,492.14
6,744.35
35,908.11
14,710.50
5,631.80
78,761.64
36,537.19
21,563.30
18,471.97
30,380.69
132,526.07
456,015.49
957,134.23

20

$

$

$

$
$

20,489.37
3,491.27
29,710.00
32,406.67
19,449.39
12,806.59
118,353.29

32,405.12
35,882.61
35,908.11
14,710.50
5,631.80
54,870.86
21,118.09
17,340.59
11,945.02
25,393.20
48,150.87
303,356.77
421,710.06

State
Prior Years
Depreciation
$

$

$

$
$

-

6,492.14
6,744.35
13,236.49
13,236.49

County
2025
Depreciation
$

$

$

$
$

1,695.66
384.36
4,985.64
4,447.98
11,821.50
23,335.14

3,150.48
1,242.24
1,078.14
738.90
430.39
5,301.06
11,941.21
35,276.35

State
2025
Depreciation
$

$

$

$
$

-

-

Book Value
12/31/2025
$

$

$

$
$

11,728.31
7,428.81
62,321.19
7,042.63
270,909.37
359,430.31

20,740.30
14,176.86
3,144.57
5,788.05
4,557.10
79,074.14
127,481.02
486,911.33

71 of 128

Machinery and Equipment Purchased
December 31, 2025
Trade In
Munis #
105306
105288
105283
105278
105307
105308

105289
105293
105291
105292
105290
105284
105286
105285
105287
105279
105281
105280
105282
105313
105312
105310
105311
105314

Unit #

Type of Equipment

004
613
614
615
616
617

.01
2025 FORD F250
2025 MACK TANDEM AXLE TRUCK
2025 MACK TANDEM AXLE TRUCK
2025 MACK TANDEM AXLE TRUCK
2026 INTERNATIONAL MV607 SIGN TRUCK
2026 MACK TANDEM AXLE TRUCK
.01 SUBTOTAL

613FRS
613LW
613P
613RW
613SB
614FRS
614P
614SB
614W
615FRS
615P
615SB
615W
617FRS
617LW
617P
617RW
617SB

.06
2025 HENDERSON FRS SPREADER AND INSERT
2025 HENDERSON 9 FT LEFT WING
2025 HENDERSON 12FT PLOW
2025 HENDERSON 9FT RIGHT WING
2025 HENDERSON 1,400 GALLON SPRAY BAR
2025 HENDERSON FRS SPREADER AND INSERT
2025 HENDERSON 12FT PLOW
2025 HENDERSON 1,400 GALLON SPRAY BAR
2025 HENDERSON 9FT WING
2025 HENDERSON FRS SPREADER AND INSERT
2025 HENDERSON 12FT PLOW
2025 HENDERSON 1,400 GALLON SPRAY BAR
2025 HENDERSON 9FT RIGHT WING
2026 HENDERSON FRS SPREADER AND INSERT
2026 HENDERSON 9FT LEFT WING
2026 HENDERSON 12FT PLOW
2026 HENDERSON 9FT RIGHT WING
2026 HENDERSON 1,400 GALLON SPRAY BAR
.06 SUBTOTAL

Cost
$

$
$

$

$

56,031.00
20,513.00
19,734.00
20,513.00
37,353.00
56,031.00
19,734.00
37,353.00
20,513.00
56,031.00
19,734.00
37,353.00
20,513.00
64,327.00
22,253.50
21,006.00
22,253.50
42,885.00
594,131.00

$

105420
105422

$

263,617.47
198,790.35
462,407.82

105250

.09
GRACO PULSE LUBE SYSTEM
.09 SUBTOTAL

$
$
$

105392
105393

105276

105379
105380

A2025-1
A2025-2

BRINE
2025 BRINE TANK - 12,500 GALLONS
2025 BRINE TANK - 12,500 GALLONS
BRINE SUBTOTAL

$

88,771.00
88,771.00

$
$

88,771.00
88,771.00

13,107.05
13,107.05
26,214.10

$

13,107.05
13,107.05
26,214.10

$

19,641.28
19,641.28

$

2,896,012.71

$

17.00
109,419.46
109,436.46

$

3,005,449.17

19,641.28
19,641.28

MPM Total

$

2,883,350.81

$

17.00
109,419.46
109,436.46

$

2,992,787.27

21

$
$
$

11,271.90
1,390.00
12,661.90

$

56,031.00
20,513.00
19,734.00
20,513.00
37,353.00
56,031.00
19,734.00
37,353.00
20,513.00
56,031.00
19,734.00
37,353.00
20,513.00
64,327.00
22,253.50
21,006.00
22,253.50
42,885.00
594,131.00

$

$

Grand Total

$

52,909.79
308,472.54
303,117.96
303,072.84
401,792.87
322,819.61
1,692,185.61

274,889.37
200,180.35
475,069.72

FUELING STATION
ATG VEEDER ROOT DEF TANK MONITORING
FUELING STATION SUBTOTAL

WIP
2025 WIP W2523 PAINT TRUCK REPLAC
2025 WIP W2527 (2) ONE TON PATROL TRKS
WIP SUBTOTAL

Total Cost

52,909.79
308,472.54
303,117.96
303,072.84
401,792.87
322,819.61
1,692,185.61

.07
2025 GROUP PURCH - 102 MOBILE RADIOS
2025 GROUP PURCH - 95 PORTABLE RADIOS
.07 SUBTOTAL

$

Book Value

$

$

$

12,661.90

12,661.90

72 of 128

Equipment Sold
December 31, 2025

Munis #

Unit #

Type of Equipment

Year

Prior Year's
Depreciation

Cost

2025
Depreciation

Book Value
When Sold

Sale Price

Gain/(Loss)

103035
102932
102944
102949
103067
103076

006
012
043
046
061
066

.01
2009 GMC SIERRA 4X4 1/2 TON PICKUP
2008 FORD F-350 SUPER DUTY
2009 TANDEM DUMP TRUCK
2009 TANDEM DUMP TRUCK
2010 MACK TANDEM PATROL TRUCK
2010 MACK TANDEM AXLE PATROL TRUCK

104802

134

.02
JOHN DEERE 6410 TRACTOR - OLD 102338

2025

$

66,405.15
66,405.15

102826
102945
102947
102958
102950
102951
102952
102953
103070
103071
104831
103068
103078
103077
103079

042P
043LW
043RW
043S
046LW
046P
046RW
046S
061LW
061P
061RW
061S
066P
066S
066W

.06
2006 REVERSIBLE PLOW
2008 WIDENING WING LEFT
2008 WIDENING WING RIGHT
2008 SPREADER - HOPPER TYPE
2008 WIDENING WING LEFT
2008 REVERSIBLE PLOW
2008 WIDENING WING RIGHT
2008 SPREADER HOPPER TYPE
2009 LEFT WING
2009 REVERSIBLE PLOW
2009 WAUSAU RIGHT WING - OLD 103069
2009 SANDER/COMPUTERIZED
2009 REVERSIBLE PLOW
2009 SANDER/COMPUTERIZED
2009 RIGHT WING

2025
2025
2025
2025
2025
2025
2025
2025
2025
2025
2025
2025
2025
2025
2025

$

11,205.00 $
7,941.00
7,941.00
2,571.00
7,941.00
11,852.00
7,941.00
2,571.00
9,031.50
13,730.00
18,614.97
63,237.00
13,730.00
61,611.75
9,006.00
248,924.22

9,524.00 $
6,750.00
6,750.00
2,185.00
6,750.00
10,074.00
6,750.00
2,185.00
7,676.50
11,670.00
15,823.62
53,752.00
11,670.00
52,369.75
7,656.00
211,585.87

-

$

1,681.00
1,191.00
1,191.00
386.00
1,191.00
1,778.00
1,191.00
386.00
1,355.00
2,060.00
2,791.35
9,485.00
2,060.00
9,242.00
1,350.00
37,338.35

$

889.20 $
630.01
630.01
204.17
413.08
616.68
413.08
133.88
591.19
898.78
1,217.87
4,138.31
1,297.84
5,822.64
850.53
18,747.27

(791.80)
(560.99)
(560.99)
(181.83)
(777.92)
(1,161.32)
(777.92)
(252.12)
(763.81)
(1,161.22)
(1,573.48)
(5,346.69)
(762.16)
(3,419.36)
(499.47)
(18,591.08)

$

898,274.76

750,035.52

-

$

148,239.24

$

73,200.00

(75,039.24)

2025
2025
2025
2025
2025
2025

$

21,105.00 $
26,882.00
161,907.87
161,907.87
105,571.33
105,571.32
582,945.39

17,939.00
22,850.00
137,621.87
137,621.87
82,986.33
82,986.32
482,005.39

$

-

$

3,166.00
4,032.00
24,286.00
24,286.00
22,585.00
22,585.00
100,940.00

$

1,775.00 $
2,325.00
12,846.61
8,423.28
9,853.85
14,228.99
49,452.73

(1,391.00)
(1,707.00)
(11,439.39)
(15,862.72)
(12,731.15)
(8,356.01)
(51,487.27)

56,444.26
56,444.26

$

-

$

9,960.89
9,960.89

$

5,000.00
5,000.00

$

(4,960.89)
(4,960.89)

$

$

22

$

$

73 of 128

Equipment Discarded
12/31/2025

Munis #

Unit #

Type of Equipment

Year

104814

SHOP
2022 TEXA DIAGNOSTIC SCANNER

2025

103924

.01
2016 FORD F-150

2025

Total Equipment Discarded

Prior Year's
Depreciation

Cost
$

8,395.00
8,395.00

$

27,932.42
27,932.42
$

36,327.42

23

5,037.04
5,037.04

2025
Depreciation
$

23,742.56
23,742.56
$

28,779.60

1,399.15
1,399.15

Book Value
When Discarded

Sale Price

$

$

$

1,399.15

1,958.81
1,958.81

4,189.86
4,189.86
$

6,148.67

-

Gain/(Loss)
$

$

-

(1,958.81)
(1,958.81)

(4,189.86)
(4,189.86)
$

(6,148.67)

74 of 128

Equipment Traded In
Year 2025
Munis #
103201
103441

Unit #

Type of Equipment
.07
2010 PORTABLE RADIOS (18)
MOBILE RADIO UNITS (TAIT)

Year

Prior Year's
Depreciation

Cost

2025
2025

2025
Depreciation

Trade-In
Book Value

$

9,270.00
75,146.00
84,416.00

$

7,880.00
63,874.10
71,754.10

$

-

$

1,390.00
11,271.90
12,661.90

$

84,416.00

$

71,754.10

$

-

$

12,661.90

24
75 of 128

County State Financed Equipment Inventory
December 31, 2025
Prior Year's
Munis #

Unit #

Type of Equipment

Date

281

2019 AMERICAN SIGNAL T33IL MESSAGE BOARD

2019

286

2022 AMERICAN SIGNAL T33IL MESSAGE BOARD

2022

Cost
$

Depreciation

Depreciation
-

$

-

$

Book Value
-

$

-

-

-

-

-

-

-

-

-

104278

A2018-1

SALT BRINE TANK

2018

104824

A2022-1

2022 BRINE TANK - 10,000 GALLONS STATE

2022

24,791.73

3,160.90

1,404.84

20,225.99

104825

A2022-2

2022 BRINE TANK - 10,000 GALLONS STATE

2022

24,791.73

3,160.90

1,404.84

20,225.99

104826

A2022-3

2022 BRINE TANK - 10,000 GALLONS STATE

2022

24,791.72

3,160.90

1,404.84

20,225.98

104829

A2022-4

2022 BRINE TANK - 10,000 GALLONS STATE

2022

14,362.82

1,695.53

813.90

11,853.39

105125

A2024-1

2024 BRINE TANK - 12,500 GALLONS STATE

2024

14,802.71

139.80

838.80

13,824.11

105155

A2024-2

2024 BRINE TANK - 10,500 GALLONS STATE

2024

11,227.14

53.02

636.24

10,537.88

105156

A2024-3

2024 BRINE TANK - 10,500 GALLONS STATE

2024

Grand Total

$

2025

$

25

5,100.38

$

1,758.23

$

289.02

$

3,053.13

11,227.14

53.02

636.24

10,537.88

131,095.37

13,182.30

7,428.72

110,484.35

131,095.37

$

13,182.30

$

7,428.72

$

110,484.35

76 of 128

Inventory of Machinery and Equipment
December 31, 2025
Munis #

Equipment #

Description

Date

Total Cost

Accumulated
Depreciation

2025
Depreciation

Net Book Value

103611
105306
104108
103373
105146
103612
103613
104217
103440
104227
103873
103717
103874
103635
103694
103739
104218
103883
104219
104230
104231
104391
104223
103921
103117
104531
105031
103072
104112
103123
103112
103291
103292
103293

.01
003
004
007
008
009
014
015
018
019
020
023
030
031
033
034
035
038
044
048
049
051
052
053
055
057
059
060
064
065
067
068
073
074
075

2013 FORD F150
2025 FORD F250
2017 FUEL F-250 SRW SUPERCAB
2011 FORD F350 FUEL TRUCK
2024 FORD F150
2013 FORD F350
2013 FORD F350
2017 FORD F350 ONE TON TRUCK/ DUMP BODY
2012 INTERNATIONAL 4300 SIGN TRUCK
2018 FORD-150 SUPER CAB PARTS TRK
2016 FORD F350 ONE TON TRUCK
2014 ONE TON FORD F350
2016 FORD F350 ONE TON TRUCK
2014 INTERNATIONAL FLAT BED TRUCK
2015 INTERNATIONAL FLAT BED TRUCK
2015 MACK SINGLE AXLE TRUCK
2017 FORD F350 ONE TON TRUCK/ DUMP BODY
2016 INTERNATIONAL 4300 FLAT BED
2017 FORD F350 ONE TON TRUCK/ DUMP BODY
2019 F350 ONE TON TRUCK WITH DUMP BODY
2019 F350 ONE TON TRUCK DUMP BODY
2019 F450 ONE TON TRUCK-SERVICE BODY
2019 FORD F-250 CREW CAB SUP
2016 FORD F450 CREW CAB
2010 MACK TANDEM AXLE PATROL TRUCK
2020 FORD F-350 ONE TON TRUCK/DUMP BODY
2023 FORD F-350 ONE TON TRUCK/DUMP BODY
2010 MACK TANDEM AXLE PATROL TRUCK
2017 MACK TANDEM PATROL TRUCK
2010 MACK TANDEM AXLE PATROL TRUCK
2010 MACK TANDEM AXLE PATROL TRUCK
2010 MACK TANDEM DUMP TRUCK
2010 MACK TANDEM DUMP TRUCK
2010 MACK TANDEM DUMP TRUCK

07/13
05/25
08/17
03/11
11/24
09/13
09/13
03/18
06/11
08/18
12/15
12/14
12/15
12/13
07/14
12/14
03/18
12/15
03/18
09/18
10/18
03/19
10/18
06/16
02/10
07/20
12/23
12/09
11/17
02/10
02/10
11/10
11/10
11/10

24,092.42
52,909.79
31,416.01
26,836.76
47,834.93
29,144.80
29,144.80
43,541.49
92,150.22
30,810.87
35,046.63
32,437.06
35,046.63
89,263.54
86,487.06
148,813.51
43,541.49
99,499.87
43,541.49
45,055.75
45,057.55
57,402.32
34,980.70
52,334.16
105,386.92
50,140.03
73,310.31
105,571.33
122,736.28
105,386.91
105,386.92
106,287.31
106,287.31
106,287.31

20,478.56
0.00
26,703.61
22,811.25
1,355.32
24,773.08
24,773.08
37,010.27
78,327.69
26,189.24
29,789.64
27,571.50
29,789.64
75,874.01
73,514.00
126,491.48
37,010.27
84,574.89
37,010.27
38,297.39
38,298.92
47,436.64
29,733.60
44,484.04
89,578.92
31,964.22
11,251.11
82,986.33
83,074.28
89,578.91
89,774.04
90,389.31
90,389.31
90,389.31

0.00
5,996.44
0.00
0.00
8,131.92
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1,355.33
0.00
0.00
0.00
7,103.20
10,385.64
0.00
11,591.76
0.00
0.00
0.00
0.00
0.00

3,613.86
46,913.35
4,712.40
4,025.51
38,347.69
4,371.72
4,371.72
6,531.22
13,822.53
4,621.63
5,256.99
4,865.56
5,256.99
13,389.53
12,973.06
22,322.03
6,531.22
14,924.98
6,531.22
6,758.36
6,758.63
8,610.35
5,247.10
7,850.12
15,808.00
11,072.61
51,673.56
22,585.00
28,070.24
15,808.00
15,612.88
15,898.00
15,898.00
15,898.00

26

77 of 128

Inventory of Machinery and Equipment
December 31, 2025
Munis #

Equipment #

Description

Date

Total Cost

Accumulated
Depreciation

103294
104117
104121
103752
104125
102542
103719
103720
103721
103295
103296
103966
104109
104238
104242
104300
104503
104507
104720
104733
104754
104871
104880
105148
105149
105150
105288
105283
105278
105307
105308
104764

076
078
082
083
084
085
086
087
088
089
090
095
099
600
601
602
603
604
605
606
607
608
609
610
611
612
613
614
615
616
617
654

2010 MACK TANDEM DUMP TRUCK
2017 MACK TANDEM PATROL TRUCK
2017 MACK TANDEM PATROL TRUCK
2015 MACK TANDEM PATROL TRUCK
2017 MACK TANDEM PATROL TRUCK
2005 AERIAL BUCKET TRUCK
2014 MACK TANDEM PATROL TRUCK
2014 MACK TANDEM PATROL TRUCK
2014 MACK TANDEM PATROL TRUCK
2010 MACK TANDEM DUMP TRUCK
2010 MACH TANDEM DUMP TRUCK
2016 MACK GU713 6X6
2017 MACK 6X6 DUMP TRUCK
2018 MACK TANDEM PATROL TRUCK
2018 MACK TANDEM PATROL TRUCK
2018 MACK TANDEM PATROL TRUCK
2020 MACK TANDEM AXLE TRUCK
2020 MACK TANDEM AXLE TRUCK
2021 MACK TANDEM AXLE TRUCK
2021 MACK TANDEM AXLE TRUCK
2020 MACK TANDEM AXLE TRUCK
2023 MACK TANDEM AXLE TRUCK
2023 MACK TANDEM AXLE TRUCK
2023 MACK GR64BT SEMI TRACTORS
2023 MACK GR64BT SEMI TRACTOR
2024 MACK TANDEM AXLE TRUCK
2025 MACK TANDEM AXLE TRUCK
2025 MACK TANDEM AXLE TRUCK
2025 MACK TANDEM AXLE TRUCK
2026 INTERNATIONAL MV607 SIGN TRUCK
2026 MACK TANDEM AXLE TRUCK
2021 MACK SERVICE TRUCK

11/10
11/17
11/17
10/14
11/17
06/05
09/14
09/14
09/14
11/10
11/10
11/16
12/17
11/18
11/18
11/18
03/20
03/20
02/21
02/21
11/21
09/22
09/22
06/24
06/24
06/24
01/25
01/25
01/25
11/25
11/25
01/21

106,287.32
122,736.28
122,736.27
151,423.09
122,736.27
47,242.00
148,970.38
148,970.38
148,970.37
106,287.32
106,287.32
189,964.85
213,297.64
125,062.84
125,062.84
125,062.84
233,903.78
234,940.04
246,021.05
245,178.51
126,162.71
258,508.49
255,961.03
190,733.34
189,801.64
278,932.16
308,472.54
303,117.96
303,072.84
401,792.87
322,819.61
186,479.04
8,440,166.10 $

95,389.32
83,074.28
83,074.28
128,709.62
83,074.28
40,156.00
126,624.82
126,624.82
126,624.81
90,389.32
90,298.32
146,519.17
142,692.09
72,837.46
72,837.46
72,837.46
106,772.78
107,245.78
91,005.12
90,693.39
37,732.09
56,967.67
56,406.27
10,507.99
10,456.66
15,367.10
0.00
0.00
0.00
0.00
0.00
63,402.76
3,959,995.25 $

$

2025
Depreciation

Net Book Value

0.00
11,591.76
11,591.76
0.00
11,591.76
0.00
0.00
0.00
0.00
0.00
0.00
14,950.95
20,144.82
11,811.48
11,811.48
11,811.48
22,090.92
22,188.78
23,235.30
23,155.74
11,915.40
24,414.72
24,174.12
18,013.68
17,925.72
26,343.60
29,133.51
28,627.81
28,623.55
5,692.07
5,081.42
15,850.72
476,336.84 $

10,898.00
28,070.24
28,070.23
22,713.47
28,070.23
7,086.00
22,345.56
22,345.56
22,345.56
15,898.00
15,989.00
28,494.73
50,460.73
40,413.90
40,413.90
40,413.90
105,040.08
105,505.48
131,780.63
131,329.38
76,515.22
177,126.10
175,380.64
162,211.67
161,419.26
237,221.46
279,339.03
274,490.15
274,449.29
396,100.80
317,738.19
107,225.56
4,003,834.01

27

78 of 128

Inventory of Machinery and Equipment
December 31, 2025
Munis #

Equipment #

Description

Date

Total Cost

Accumulated
Depreciation

104683
102161
103034
103533
102420
102746
104397
102449
103840
103288
103959
104075
103601
102928
102361
104403
103199
103610
104706

.02
100
104
106
107
109
112
117
119
122
176
178
186
192
193
194
195
197
199
300

2021 CATERPILLAR EXCAVATOR
JOHN DEERE TRACTOR
2009 TRACTOR 6330
2012 CATERPILLAR DOZER
TRACTOR CLASS 221
2006 JOHN DEERE TRACTOR
2019 JOHN DEERE UTILITY TRACTOR
2002 CLASS 222 TRACTOR
2015 JOHN DEERE 6115M TRACTOR
2010 CATERPILLAR 962H LOADER
CATERPILLAR 962M LOADER
2017 CASE 580SN TRACTOR, LOADER, BACKHOE
2013 SKID STEER LOADER
SKIDSTEER LOADER
CATERPILLAR LOADER
2019 CATERPILLAR SKID STEER LOADER
2010 LIEBHERR EXCAVATOR
2013 CATERPILLAR LOADER 938K
2021 6120M JOHN DEERE TRACTOR

10/21
06/98
02/09
08/12
07/01
06/06
05/19
06/02
09/15
12/10
09/16
08/17
05/13
08/08
07/00
10/19
03/10
09/13
10/21
$

132,653.91
41,940.36
49,970.12
77,300.00
30,826.54
46,092.50
51,200.27
39,040.85
83,604.35
222,900.00
269,047.32
105,804.19
58,526.75
43,118.00
187,582.99
71,151.00
213,294.00
180,921.18
95,932.29
2,000,906.62 $

36,352.05
35,649.36
42,474.12
65,705.00
26,202.54
39,178.50
24,661.55
33,184.72
66,326.14
189,465.00
190,575.12
66,700.77
49,747.74
36,650.00
159,445.99
31,751.21
181,300.00
153,783.00
26,501.28
1,455,654.09 $

11,319.12
0.00
0.00
0.00
0.00
0.00
4,352.04
0.00
4,737.56
0.00
22,869.06
8,993.34
0.00
0.00
0.00
6,047.82
0.00
0.00
8,154.24
66,473.18 $

84,982.74
6,291.00
7,496.00
11,595.00
4,624.00
6,914.00
22,186.68
5,856.13
12,540.65
33,435.00
55,603.14
30,110.08
8,779.01
6,468.00
28,137.00
33,351.97
31,994.00
27,138.18
61,276.77
478,779.35

$

114,842.76
213,617.65
328,460.41 $

97,616.76
157,556.98
255,173.74 $

0.00
4,003.08
4,003.08 $

17,226.00
52,057.59
69,283.59

252,661.24
9,685.00
75,022.00
24,300.00
2,045.00
16,765.45
12,940.00

214,762.05
8,232.25
63,769.00
2,754.00
1,738.25
9,025.41
10,999.00

0.00
0.00
0.00
2,065.50
0.00
1,425.06
0.00

37,899.19
1,452.75
11,253.00
19,480.50
306.75
6,314.98
1,941.00

102341
104695

103695
103606
102543
104958
102452
104228
102927

.03
161
163

.04
010
047B
085B
100MR
102MR
103MR
106MR

CATERPILLAR GRADER
1996 CATERPILLAR GRADER - 102344

2014 ELGIN WHIRLWIND SWEEPER VAC TRUCK
2013 WAUSAU TRUCK MOUNTED SWEEPER
AERIAL BUCKET
2023 MULCHER ATTACHMENT
2002 5' ROTARY MOWER
2018 WOODS ROTARY MOWER
2008 WOODS 15' BATWING MOWER

09/90
01/21

08/14
07/13
06/05
09/23
03/02
09/18
07/08

2025
Depreciation

Net Book Value

28

79 of 128

Inventory of Machinery and Equipment
December 31, 2025
Munis #

Equipment #

Description

Date

Total Cost

Accumulated
Depreciation

2025
Depreciation

Net Book Value

104529
102422
102737
104399
104398
102403
102516
104392
104389
103838
102339
102820
104216
102342
102345
102348
102358
102491
103602
103286
103374
104226
104948
104107
103534
104707
104708
104215
103570
105147
104076
103715
102430
102818
103401

108MR
109MR
112MR
117BL
117BR
118MR
119MR
122B
122FM
122MR
134MR
140MR
150
161B
163B
177
190H
191A
192M
193B
193C
193M
195M
197MR
198H
204
205
206
207
208
213
214
217
220
223

2020 WOODS BATWING MOWER
5' ROTARY MOWER - WOODS
2006 WOODS MOWER
2019 FRONTIER 8' BLADE ON JD 117
2019 7' BROOM MOUNTED ON JD 117
2 PAN MOWER (ON 128)
MOWER 10'
2019 DIAMOND BOOM
2019 DIAMOND 44 INCH FLAIL MOWER
2015 WOODS 15' BATWING MOWER, 3 SECTION
WOODS ROTARY MOWER
2007 15' BATWING MOWER
2018 BOMAG HANDHELD TAMPER
BLADE
BLADE
SHOULDER RECLAIMER
HYDRAULIC BREAKER
AUGER ATTACHMENT
2013 PAVEMENT PROFILER W/192
JD 2010 BA84 ANGLE BROOM
2011 LOFTNESS CARBIDE/BRUSH CUTTER
2018 COLD PLANER 4' FLATLINER
2023 CATERPILLAR PAVMENT PROFILER
BOOM MOWER ATTACHMENT
2012 HYDRAULIC HAMMER
2021 VER-MAC ARROW BOARD
2021 VER-MAC ARROW BOARD
2018 BANDIT SA-25 STUMP GRINDER
DECATUR 350 RADAR SPEED TRAILER
2023 DIAMOND TANDEM TRAILER
2017 FELLING TRAILER
2014 TANDEM TRAILER
LOWBOY TRAILER
2007 TANDEM AXLE UTILITY TRAILER
2011 SKIDSTEER TRAILER

09/20
05/01
06/06
05/19
05/19
05/01
06/02
03/19
03/19
09/15
04/00
05/07
05/18
04/96
06/97
10/99
03/96
10/04
05/13
08/10
06/11
05/18
05/23
09/17
08/12
10/21
10/21
10/18
12/12
06/24
08/17
12/14
04/01
02/07
11/11

16,100.00
2,075.00
11,955.60
1,396.00
9,547.00
7,249.20
7,345.00
13,029.99
21,257.33
23,152.44
6,755.14
12,959.00
3,071.04
4,758.62
2,966.66
2,900.00
6,133.00
3,771.00
22,570.99
5,345.00
23,608.71
55,139.33
23,200.00
13,705.54
23,462.00
6,382.26
6,433.46
15,126.58
8,270.00
17,844.80
16,520.78
5,920.50
29,500.00
2,150.00
13,599.50

5,930.09
1,764.00
10,162.60
672.51
4,598.45
6,162.20
6,243.00
6,460.74
10,539.98
18,367.61
5,742.14
11,015.00
2,175.26
4,044.62
2,521.66
2,465.00
5,213.00
3,205.00
19,185.34
4,543.00
20,067.40
39,056.99
4,108.38
8,543.04
19,942.73
1,763.18
1,777.23
8,036.07
8,270.00
884.80
10,414.89
5,032.42
25,075.00
1,827.00
11,559.57

1,368.48
0.00
0.00
118.68
811.50
0.00
0.00
1,107.54
1,806.90
1,311.96
0.00
0.00
326.34
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
5,858.58
2,465.04
1,164.97
0.00
542.52
546.84
1,285.74
0.00
1,516.80
1,404.30
0.00
0.00
0.00
0.00

8,801.43
311.00
1,793.00
604.81
4,137.05
1,087.00
1,102.00
5,461.71
8,910.45
3,472.87
1,013.00
1,944.00
569.44
714.00
445.00
435.00
920.00
566.00
3,385.65
802.00
3,541.31
10,223.76
16,626.58
3,997.53
3,519.27
4,076.56
4,109.39
5,804.77
0.00
15,443.20
4,701.59
888.08
4,425.00
323.00
2,039.93

29

80 of 128

Inventory of Machinery and Equipment
December 31, 2025
Munis #

Equipment #

Description

Date

Total Cost

Accumulated
Depreciation

104235
102547
104867
103600
103036
102375
104961
103605
104631
104055
104394
104395
102514
103519
102423
105249
104380
104618
103834
104213
103638
103835
104423
104424
104051
102395
103603
102496
103830
103364
103637

224
225
228
229
232
238
239
241
251
255
257
258
259
269
279
280
288
289
290
291
293
294
295
296
299
301
302
304
305
365
683

2019 FELLING TRAILER
UTILITY TRAILER 83X20 MAX 4TON
2022 DIAMOND C 24' TRAILER
2013 BRUSH CHIPPER
HI PRESSURE WASHER
WATER TANK
2023 MAC LTT TANKER TRAILER
2013 GENERAC GENERATOR
2007 EZ LINER PAINT TRUCK 102819
2017 GRACO PAINT STRIPER - WALK BEHIND
2019 CRAFCO 30 SP CRACK ROUTER
2019 CRAFCO 30 SP CRACK ROUTER
CONCRETE SAW
2012 CONCRETE SAW - HUSQVARNA
POWER RAKE
SALT CONVEYOR REFURB-OLD#102159& #102954
2019 SOLAR TECH ARROW BOARD
2020 SOLAR TECH ARROW BOARD
2015 SAFE STOP TRAILER ATTENUATOR
2018 SOLAR TECH ARROW BOARD
2013 LITEREADER MESSAGE BRD
2015 SAFE STOP TRAILER ATTENUATOR
2019 TEMP PORTABLE RUMBLE STRIPS
2019 TEMP PORTABLE RUMBLE STRIPS
2017 SULLAIR 185 AIR COMPRESSOR
TRENCH BOX
2013 AIR COMPRESSOR
SPECTRA LASER PLANE
2015 DUAL SLOPE LASER PLANE
2011 ROAD WIDENER . SHLDR MACHINE
2014 KRUZ DEMOLITION DUMP TRAILER

11/18
05/05
11/22
05/13
05/09
05/00
12/23
07/13
06/20
06/17
07/19
07/19
04/99
05/12
03/01
10/25
05/19
04/20
08/15
06/18
10/13
08/15
12/19
12/19
04/17
04/93
05/13
12/90
04/15
03/11
12/13

20,066.78
2,088.14
15,670.48
32,355.38
14,327.00
37,326.70
93,409.50
2,132.00
361,690.34
7,820.00
22,670.00
22,670.00
1,939.00
24,733.44
7,413.40
508,864.79
6,989.00
6,653.00
26,911.47
7,103.10
12,234.50
26,911.48
11,385.00
11,385.00
20,471.52
2,421.00
14,250.00
1,950.00
1,908.46
179,014.11
36,261.12
2,379,645.87 $

10,518.36
1,765.14
2,886.00
27,502.07
12,191.00
31,727.69
10,751.78
1,812.20
246,708.71
4,200.56
19,269.50
19,269.50
1,648.00
21,023.42
6,301.40
220,035.03
3,366.39
2,686.18
21,540.38
3,974.72
10,399.32
21,540.39
9,677.25
9,677.25
13,485.66
2,058.00
12,112.50
1,657.00
1,581.65
152,161.99
30,821.95
1,543,000.85 $

$

2025
Depreciation

Net Book Value

1,705.68
0.00
1,332.00
0.00
0.00
0.00
9,924.72
0.00
11,211.18
553.92
0.00
0.00
0.00
0.00
0.00
4,427.08
594.06
565.50
1,334.37
603.78
0.00
1,334.37
0.00
0.00
1,740.06
0.00
0.00
0.00
40.54
0.00
0.00
60,494.01 $

7,842.74
323.00
11,452.48
4,853.31
2,136.00
5,599.01
72,733.00
319.80
103,770.45
3,065.52
3,400.50
3,400.50
291.00
3,710.02
1,112.00
284,402.68
3,028.55
3,401.32
4,036.72
2,524.60
1,835.18
4,036.72
1,707.75
1,707.75
5,245.80
363.00
2,137.50
293.00
286.27
26,852.12
5,439.17
776,151.01

30

81 of 128

Inventory of Machinery and Equipment
December 31, 2025
Accumulated
Depreciation

2025
Depreciation

Munis #

Equipment #

Description

Date

Total Cost

103517
104222
104404
102382
102470
104400
102384
102396

.05
180
187
189
271
272
273
275
321

2012 CRACKFILLER TUB
2018 CRAFCO EZ1500 CRACKFILLER TUB
2019 HOT PATCH BUGGY
ROLLER
PULL TYPE COMPACTOR
2019 CASE DV26D ROLLER
COMPACTOR
POWER STRIKE OFF

03/12
05/18
10/19
06/96
07/03
08/19
06/62
12/89

53,032.00
97,625.75
50,459.00
5,566.00
14,323.15
40,482.00
5,996.00
2,112.50
269,596.40 $

45,077.20
69,151.57
18,764.55
4,731.00
12,175.15
23,298.22
5,397.00
1,795.50
180,390.19 $

0.00
10,372.74
3,574.20
0.00
0.00
4,301.22
0.00
0.00
18,248.16 $

7,954.80
18,101.44
28,120.25
835.00
2,148.00
12,882.56
599.00
317.00
70,958.05

15,558.08
29,274.08
9,815.53
15,558.08
15,558.08
13,730.00
61,611.75
9,006.00
13,730.00
61,611.75
9,006.00
35,862.44
15,267.40
17,726.50
10,179.40
74,014.10
17,359.83
13,730.00
61,611.75
9,006.00
9,006.00
13,730.00
9,057.00

13,224.37
24,882.96
8,343.20
13,224.36
13,224.36
11,670.00
52,369.75
7,655.00
11,670.00
52,369.75
7,656.00
11,113.57
9,300.36
10,798.31
6,200.92
56,358.63
9,376.19
11,670.00
52,369.75
7,655.00
7,655.00
11,670.00
7,698.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
3,810.36
1,297.74
1,506.78
865.26
6,553.35
1,844.46
0.00
0.00
0.00
0.00
0.00
0.00

2,333.71
4,391.12
1,472.33
2,333.72
2,333.72
2,060.00
9,242.00
1,351.00
2,060.00
9,242.00
1,350.00
20,938.51
4,669.30
5,421.41
3,113.22
11,102.12
6,139.18
2,060.00
9,242.00
1,351.00
1,351.00
2,060.00
1,359.00

$

103740
103742
103741
103744
103749
103120
103122
103121
103075
103073
103074
104915
104113
104114
104115
104116
104426
103124
103126
103125
103114
103116
103115

.06
035P
035S
035W
036P
037P
057P
057S
057W
064P
064S
064W
065BT
065LW
065P
065RW
065S
065VSB
067P
067S
067W
068LW
068P
068RW

2014 WAUSAU PLOW
2015 SPREADER CONVEYOR PRE WET 11' BODY
2014 WAUSAU WIDENING WING
2014 WAUSAU PLOW
2014 WAUSAU PLOW
2009 PLOW
2010 SPREADER
2009 WING
2010 REVERSIBLE PLOW
2009 SANDER/COMPUTERIZED
2009 RIGHT WING
2022 1300 GAL BRINE TANK INSERT
2017 LEFT WING
2017 PLOW
2017 WING
2017 SPEADER HOPPER BODY
VARITECH 1300 GAL 3 LANE BRINE SPRAYER
2009 PLOW
2010 SPREADER
2009 WING
2009 LEFT WING
2010 PLOW
2009 RIGHT WING

12/14
12/14
12/14
12/14
12/14
02/10
02/10
02/10
12/09
12/09
12/09
02/22
11/17
11/17
11/17
11/17
12/19
02/10
02/10
02/10
02/10
02/10
02/10

Net Book Value

31

82 of 128

Inventory of Machinery and Equipment
December 31, 2025
Munis #

Equipment #

Description

Date

Total Cost

Accumulated
Depreciation

2025
Depreciation

Net Book Value

103113
102275
103298
103313
103305
103299
103314
103306
103300
103315
105118
103301
103316
103308
104944
104118
104119
104120
104511
104122
104123
104124
104945
103753
103755
103754
104512
104126
104127
104129
104513
103722
103728
103731
103725

068S
069P
073P
073S
073W
074P
074S
074W
075P
075S
075W
076P
076S
076W
078BT
078P
078S
078W
082BT
082P
082S
082W
083BT
083P
083S
083W
084BT
084P
084S
084W
086BT
086P
086S
086UB
086W

2010 SPREADER
PLOW
2010 WAUSAU PLOW
2010 SPREADER W/CONVEYOR AND PREWET BODY
2010 WAUSAU WING
2010 WAUSAU PLOW
2010 SPREADER W/CONVEYOR PREWET 13' BODY
2010 WAUSAU WING
2010 WAUSAU PLOW
2010 SPREADER W/CONVEYOR PREWET 13' BODY
2010 WAUSAU WING - OLD #103307
2010 WAUSAU PLOW
2010 SPREADER W/CONVEYOR PREWET 13' BODY
2010 WAUSAU WING
2023 1400 GAL HIWAY XT3 BRINE TANK INSER
2017 PLOW
2017 SPEADER HOPPER BODY
2017 WING
2019 1300 GAL HIWAY XT3 BRINE TANK INSRT
2017 PLOW
2017 SPEADER HOPPER BODY
2017 WING
2023 1400 GAL HIWAY XT3 BRINE TANK INSER
2015 WAUSAU PLOW
2015 SPREADER CONVEYOR PRE WET 13' BODY
2015 WIDENING WING
2019 1300 GAL HIWAY XT3 BRINE TANK INSRT
2017 PLOW
2017 SPEADER HOPPER BODY
2017 WING
2019 1300 GAL HIWAY XT3 BRINE TANK INSRT
2014 WAUSAU PLOW
2014 SPREADER CONVEYOR PRE WET 13' BODY
2014 WAUSAU UNDERBODY SCRAPER
2014 WIDENING WING

02/10
10/94
11/10
11/10
11/10
11/10
11/10
11/10
11/10
11/10
03/24
11/10
11/10
11/10
10/23
11/17
11/17
11/17
03/20
11/17
11/17
11/17
10/23
10/14
10/14
10/14
03/20
11/17
11/17
11/17
02/20
09/14
09/14
09/14
09/14

63,237.00
6,717.66
13,730.00
62,154.00
9,006.00
13,730.00
62,154.00
9,006.00
13,730.00
62,154.00
44,418.00
13,730.00
62,154.00
9,006.00
52,790.00
17,726.50
74,014.10
10,179.40
25,388.37
17,726.50
74,014.10
10,179.40
52,790.00
13,819.00
35,287.50
9,382.00
25,388.37
17,726.50
74,014.10
10,179.40
25,388.36
13,819.00
35,287.50
9,130.00
9,382.00

53,752.00
5,709.66
11,670.00
52,831.00
7,655.00
11,670.00
52,831.00
7,655.00
11,670.00
52,831.00
11,238.37
11,670.00
52,831.00
7,655.00
7,011.15
10,798.31
56,358.63
6,200.92
13,037.90
10,798.31
56,358.63
6,200.92
7,011.15
11,746.15
29,994.37
7,974.70
13,037.90
10,798.31
56,358.63
6,200.92
13,262.70
11,746.15
29,994.37
7,760.50
7,974.70

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
4,300.06
0.00
0.00
0.00
5,608.92
1,506.78
6,553.35
865.26
2,697.54
1,506.78
6,553.35
865.26
5,608.92
0.00
0.00
0.00
2,697.54
1,506.78
6,553.35
865.26
2,697.54
0.00
0.00
0.00
0.00

9,485.00
1,008.00
2,060.00
9,323.00
1,351.00
2,060.00
9,323.00
1,351.00
2,060.00
9,323.00
28,879.57
2,060.00
9,323.00
1,351.00
40,169.93
5,421.41
11,102.12
3,113.22
9,652.93
5,421.41
11,102.12
3,113.22
40,169.93
2,072.85
5,293.13
1,407.30
9,652.93
5,421.41
11,102.12
3,113.22
9,428.12
2,072.85
5,293.13
1,369.50
1,407.30

32

83 of 128

Inventory of Machinery and Equipment
December 31, 2025
Munis #

Equipment #

Description

Date

Total Cost

Accumulated
Depreciation

2025
Depreciation

Net Book Value

104946
103723
103729
103732
103726
104916
103724
103730
103733
103727
103309
103302
103310
103317
103311
103303
103312
103318
103967
104427
103968
104110
104428
104111
102343
102528
102346
104106
104430
104917
104244
104247
104250
104514
104243

087BT
087P
087S
087UB
087W
088BT
088P
088S
088UB
088W
089LW
089P
089RW
089S
090LW
090P
090RW
090S
095P
095VSB
095W
099VP
099VSB
099W
161W
163VP
163W
175PU
238SB
600BT
600P
600S
600W
601BT
601P

2023 1400 GAL HIWAY BRINE TANK INSERT
2014 WAUSAU PLOW
2014 SPEADER CONVEYOR PRE WET 13' BODY
2013 WAUSAU UNDERBODY SCRAPER
2014 WIDENING WING
2022 1300 GAL BRINE TANK INSERT
2014 WAUSAU PLOW
2014 SPREADER CONVEYOR PRE WET 13' BODY
2014 WAUSAU UNDERBODY SCRAPER
2014 WIDENING WING
2010 WAUSAU WING
2010 WAUSAU PLOW
2010 WAUSAU WING
2010 SPREADER W/CONVEYOR PREWET 13' BODY
2010 WAUSAU WING
2010 WAUSAU PLOW
2010 WAUSAU WING
2010 SPREADER W/CONVEYOR PREWET 13' BODY
2016 WAUSAU VPLOW
VARITECH 1300 GAL 3 LANE BRINE SPRAYER
2016 WAUSAU BENCHING WING
2017 V-PLOW
VARITECH 1300 GAL 3 LANE BRINE SPRAYER
2017 WING (RT HAND FULL BENCHING)
WING
V-PLOW
WING
SNOW PUSHER 14 FT
EPOKE HIGH SPEED BRINE SPREADER
2022 1300 GAL BRINE TANK INSERT
2018 PLOW
2018 SPREADER HOPPER BODY
2018 WING
2019 1300 GAL HIWAY XT3 BRINE TANK INSRT
2018 PLOW

10/23
09/14
09/14
09/14
09/14
02/22
09/14
09/14
09/14
09/14
11/10
11/10
11/10
11/10
11/10
11/10
11/10
11/10
11/16
11/19
11/16
12/17
10/19
12/17
12/90
12/74
11/96
01/17
11/19
02/22
11/18
11/18
11/18
02/20
11/18

52,790.00
13,819.00
35,287.50
9,130.00
9,382.00
35,862.45
13,819.00
35,287.50
9,130.00
9,382.00
9,031.00
13,730.00
9,031.00
62,154.00
9,031.00
13,730.00
9,031.00
62,154.00
37,146.00
18,757.50
28,394.00
18,817.00
19,014.77
18,952.00
13,439.38
1,840.00
16,722.67
2,800.00
97,706.62
35,868.10
30,803.62
73,649.11
10,984.00
25,388.37
19,415.62

7,011.15
11,746.15
29,994.37
7,760.50
7,974.70
11,113.57
11,746.15
29,994.37
7,760.50
7,974.70
7,676.00
11,670.00
7,676.00
52,831.00
7,676.00
11,670.00
7,676.00
52,831.00
25,785.57
10,296.99
19,710.15
11,329.48
10,606.68
11,410.63
11,423.38
1,564.00
14,214.67
1,903.96
53,636.82
11,115.32
13,919.95
48,255.43
5,757.37
13,262.70
10,177.13

5,608.92
0.00
0.00
0.00
0.00
3,810.36
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
3,157.38
1,993.02
2,413.50
1,599.42
2,020.32
1,610.94
0.00
0.00
0.00
238.02
10,381.32
3,810.96
3,199.08
7,825.26
933.66
2,697.54
1,650.30

40,169.93
2,072.85
5,293.13
1,369.50
1,407.30
20,938.52
2,072.85
5,293.13
1,369.50
1,407.30
1,355.00
2,060.00
1,355.00
9,323.00
1,355.00
2,060.00
1,355.00
9,323.00
8,203.05
6,467.49
6,270.35
5,888.10
6,387.77
5,930.43
2,016.00
276.00
2,508.00
658.02
33,688.48
20,941.82
13,684.59
17,568.42
4,292.97
9,428.13
7,588.19

33

84 of 128

Inventory of Machinery and Equipment
December 31, 2025
Munis #

Equipment #

Description

Date

Total Cost

Accumulated
Depreciation

2025
Depreciation

Net Book Value

104248
104251
104947
104246
104249
104252
104506
104504
104940
104505
104510
104508
104943
104509
104732
104731
104729
104730
104951
104737
104736
104734
104735
104952
104758
104755
104757
104756
104879
104878
104872
104877
104953
104884
104881

601S
601W
602BT
602P
602S
602W
603FRS
603P
603SB
603W
604FRS
604P
604SB
604W
605FRS
605LW
605P
605RW
605SB
606FRS
606LW
606P
606RW
606SB
607BT
607P
607S
607W
608FRS
608LW
608P
608RW
608SB
609FRS
609P

2018 SPREADER HOPPER BODY
2018 WING
2023 1400 GAL HIWAY XT3 BRINE TANK INSER
2018 PLOW
2018 SPREADER HOPPER BODY
2018 WING
2020 HENDERSON FRS SPREADER
2020 HENDERSON 12 FT PLOW
2020 HENDERSON 1,200 GALLON SPRAY BAR
2020 HENDERSON 9 FT RIGHT WING
2020 HENDERSON FRS SPREADER
2020 HENDERSON 12 FT PLOW
2020 HENDERSON 1,200 GALLON SPRAY BAR
2020 HENDERSON 9 FT RIGHT WING
2021 HENDERSON FRS SPREADER
2021 HENDERSON 9FT LEFT WING
2021 HENDERSON 12FT PLOW
2021 HENDERSON 9FT RIGHT WING
2021 HENDERSON 1,200 SPRAY BAR
2021 HENDERSON FRS SPREADER
2021 HENDERSON 9FT LEFT WING
2021 HENDERSON 12FT PLOW
2021 HENDERSON 9FT RIGHT WING
2021 HENDERSON 1,200 SPRAY BAR
BRINE SPRAY BAR W/1400 GAL TANK
2020 WAUSAU PLOW
2020 HI-WAY XT3-13 SPREADER
2020 WAUSAU WING
2023 HENDERSON FRS SPREADER AND INSERT
2023 HENDERSON 9' LEFT WING
2023 HENDERSON 12' PLOW
2023 HENDERSON 9' RIGHT WING
2023 HENDERSON 1,200 GALLON SPRAY BAR
2023 HENDERSON FRS SPREADER AND INSERT
2023 HENDERSON 12' PLOW

11/18
11/18
10/23
11/18
11/18
11/18
03/20
03/20
03/23
03/20
03/20
03/20
03/23
03/20
02/21
02/21
02/21
02/21
02/23
02/21
02/21
02/21
02/21
02/23
11/21
11/21
11/21
11/21
12/22
09/22
09/22
09/22
12/23
12/22
09/22

73,649.11
10,984.00
52,790.00
19,415.61
73,649.12
35,131.74
18,090.00
11,804.00
42,209.00
15,081.00
18,090.00
11,804.00
42,209.00
15,081.00
18,632.00
15,533.50
12,158.00
15,533.50
43,476.00
18,632.00
15,533.50
12,158.00
15,533.50
43,476.00
24,329.50
19,696.06
85,645.75
11,477.22
18,969.00
19,605.50
15,345.00
19,605.50
44,262.00
18,969.00
15,345.00

48,255.43
5,757.37
7,011.15
10,177.12
48,255.44
6,194.09
9,290.26
4,849.39
21,077.92
6,195.70
9,290.08
4,849.39
21,021.95
6,195.70
7,753.64
5,171.40
4,047.63
5,171.40
17,450.70
7,753.64
5,171.40
4,047.63
5,171.40
17,450.70
8,185.95
5,301.42
28,816.16
3,089.39
4,198.67
3,888.37
3,043.34
3,888.37
9,797.75
4,198.67
3,043.34

7,825.26
933.66
5,608.92
1,650.30
7,825.26
6,174.24
1,921.86
1,003.32
4,036.40
1,281.90
1,921.92
1,003.32
3,961.60
1,281.90
1,979.52
1,320.36
1,033.44
1,320.36
4,106.16
1,979.52
1,320.36
1,033.44
1,320.36
4,106.16
2,585.03
1,674.18
9,099.84
975.60
2,015.40
1,666.44
1,304.31
1,666.44
4,702.86
2,015.40
1,304.31

17,568.42
4,292.97
40,169.93
7,588.19
17,568.42
22,763.41
6,877.88
5,951.29
17,094.68
7,603.40
6,878.00
5,951.29
17,225.45
7,603.40
8,898.84
9,041.74
7,076.93
9,041.74
21,919.14
8,898.84
9,041.74
7,076.93
9,041.74
21,919.14
13,558.52
12,720.46
47,729.75
7,412.23
12,754.93
14,050.69
10,997.35
14,050.69
29,761.39
12,754.93
10,997.35

34

85 of 128

Inventory of Machinery and Equipment
December 31, 2025
Munis #

Equipment #

Description

Date

Total Cost

Accumulated
Depreciation

104954
104882
105153
105151
105154
105152
105289
105293
105291
105292
105290
105284
105286
105285
105287
105279
105281
105280
105282
105313
105312
105310
105311
105314
104312

609SB
609W
612FRS
612P
612SB
612W
613FRS
613LW
613P
613RW
613SB
614FRS
614P
614SB
614W
615FRS
615P
615SB
615W
617FRS
617LW
617P
617RW
617SB
903SB

2023 HENDERSON 1,200 GALLON SPRAY BAR
2023 HENDERSON 9' RH WING
2024 HENDERSON FRS SPREADER AND INSERT
2024 HENDERSON 12' PLOW
2024 HENDERSON 1,400 GALLON SPRAY BAR
2024 HENDERSON 9' WING
2025 HENDERSON FRS SPREADER AND INSERT
2025 HENDERSON 9 FT LEFT WING
2025 HENDERSON 12FT PLOW
2025 HENDERSON 9FT RIGHT WING
2025 HENDERSON 1,400 GALLON SPRAY BAR
2025 HENDERSON FRS SPREADER AND INSERT
2025 HENDERSON 12FT PLOW
2025 HENDERSON 1,400 GALLON SPRAY BAR
2025 HENDERSON 9FT WING
2025 HENDERSON FRS SPREADER AND INSERT
2025 HENDERSON 12FT PLOW
2025 HENDERSON 1,400 GALLON SPRAY BAR
2025 HENDERSON 9FT RIGHT WING
2026 HENDERSON FRS SPREADER AND INSERT
2026 HENDERSON 9FT LEFT WING
2026 HENDERSON 12FT PLOW
2026 HENDERSON 9FT RIGHT WING
2026 HENDERSON 1,400 GALLON SPRAY BAR
305 GALLON, 3 LANE BRINE SPRAYER

12/23
09/22
06/24
06/24
06/24
06/24
01/25
01/25
01/25
01/25
01/25
01/25
01/25
01/25
01/25
01/25
01/25
01/25
01/25
11/25
11/25
11/25
11/25
11/25
11/18
$

44,262.00
19,605.50
42,250.00
21,467.00
28,540.00
20,956.00
56,031.00
20,513.00
19,734.00
20,513.00
37,353.00
56,031.00
19,734.00
37,353.00
20,513.00
56,031.00
19,734.00
37,353.00
20,513.00
64,327.00
22,253.50
21,006.00
22,253.50
42,885.00
16,950.49
4,213,093.84 $

9,797.75
3,888.37
2,618.62
1,064.41
1,768.89
1,039.07
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
11,106.05
2,113,947.34 $

4,702.86
1,666.44
4,489.08
1,824.72
3,032.40
1,781.28
5,953.30
1,743.60
1,677.39
1,743.60
3,968.76
5,953.30
1,677.39
3,968.76
1,743.60
5,953.30
1,677.39
3,968.76
1,743.60
1,139.12
315.26
297.59
315.26
759.42
1,801.02
278,071.19 $

29,761.39
14,050.69
35,142.30
18,577.87
23,738.71
18,135.65
50,077.70
18,769.40
18,056.61
18,769.40
33,384.24
50,077.70
18,056.61
33,384.24
18,769.40
50,077.70
18,056.61
33,384.24
18,769.40
63,187.88
21,938.24
20,708.41
21,938.24
42,125.58
4,043.42
1,821,075.31

$

274,889.37
200,180.35
475,069.72 $

0.00
0.00
$

8,344.86
6,076.90
14,421.76 $

266,544.51
194,103.45
460,647.96

12,651.36
5,383.20

353,182.14
42,616.96

105420
105422

.07
RADIO MOBILE
2025 GROUP PURCH - 102 MOBILE RADIOS
RADIO PORTABLE 2025 GROUP PURCH - 95 PORTABLE RADIOS

10/25
10/25

2025
Depreciation

Net Book Value

.08
105076
105077

UNDERGROUND STORAGE TANKS (2)
ATG VEEDER ROOT TANK MONITORING

12/23
12/23

379,329.22
53,831.96

13,495.72
5,831.80

35

86 of 128

Inventory of Machinery and Equipment
December 31, 2025
Munis #

Equipment #

105078
105079
105080
105081
105123
105276

Accumulated
Depreciation

2025
Depreciation

Description

Date

Total Cost

FUEL DISPENSER #1
FUEL DISPENSER #2
DEF DISPENSER #1 & 500 GAL TANK
DEF DISPENSER #2 & 500 GAL TANK
FMU LIVE PEDESTAL
ATG VEEDER ROOT DEF TANK MONITORING

12/23
12/23
12/23
12/23
12/23
04/25
$

34,617.32
34,617.32
34,990.77
34,990.77
16,443.00
19,641.28
608,461.64 $

5,357.43
5,357.43
5,415.28
5,415.28
2,544.75
0.00
43,417.69 $

4,945.32
4,945.32
4,998.72
4,998.72
2,349.00
1,473.10
41,744.74 $

24,314.57
24,314.57
24,576.77
24,576.77
11,549.25
18,168.18
523,299.21

$

10,825.00
23,980.35
18,250.00
31,436.12
3,500.00
11,558.50
11,558.50
11,558.50
11,558.50
10,007.00
10,007.00
7,140.00
4,904.15
7,000.00
9,701.00
28,368.75
30,689.00
19,741.12
6,259.78
4,443.26
7,645.71
11,796.75
209,466.00
88,771.00
590,165.99 $

8,383.41
8,153.28
15,512.00
14,102.74
2,975.00
8,187.22
8,187.22
8,187.22
8,187.22
6,592.06
6,592.06
6,069.00
3,230.69
5,950.00
6,390.55
12,726.42
9,274.88
4,567.78
1,937.52
3,777.26
6,498.71
3,932.30
54,136.75
0.00
213,551.29 $

613.38
1,019.16
0.00
1,781.40
0.00
982.50
982.50
982.50
982.50
850.62
850.62
0.00
416.82
0.00
824.58
1,607.58
1,739.04
1,118.64
894.24
0.00
0.00
1,685.28
42,362.52
3,170.40
62,864.28 $

1,828.21
14,807.91
2,738.00
15,551.98
525.00
2,388.78
2,388.78
2,388.78
2,388.78
2,564.32
2,564.32
1,071.00
1,256.64
1,050.00
2,485.87
14,034.75
19,675.08
14,054.70
3,428.02
666.00
1,147.00
6,179.17
112,966.73
85,600.60
313,750.42

Net Book Value

.09
103375
104039
102164
104052
104104
103913
103914
103915
103916
104060
104061
104105
104040
102418
104049
104053
104396
104585
104866
103037
103039
104808
105041
105250

00879
00979
01210
01221
01222
01223
01224
01225
01226
01227
01240
01258
01259
01281
01282
01283
01285
103037
103039

2011 PIRANHA P40 IRONWORKER 208
SHELVING FOR INVENTORY-VMF BUILDING
TENNANT SWEEPER
2017 TENNANT FLOOR SCRUBBER/SWEEPER
VEHICLE DIAGNOSTIC SCANNER
2016 STERTIL KONI MOBILE COLUMN LIFT
2016 STERTIL KONI MOBILE COLUMN LIFT
2016 STERTIL KONI MOBILE COLUMN LIFT
2016 STERTIL KONI MOBILE COLUMN LIFT
2017 STERTIL KONI MOBILE COLUMN LIFT
2017 STERTIL KONI MOBILE COLUMN LIFT
TRANSMISSION JACK
2017 PLASMA CUTTER
TIG WELDER
2017 MILLER BOBCAT 250 DIESEL WELDER
2017 CLARK FORKLIFT
2019 MITSUBISHI FG30N5-LE FORKLIFT
2020 MOHAWK TIRE CHANGER
2022 REFRIGERANT HANDLING SYSTEM
2009 TIRE BALANCER
WELDER
2022 ELECTRONIC KEY CABINET - VMF
2023 RTU-SAMSARA TELEMATICS SYSTEM
GRACO PULSE LUBE SYSTEM

05/11
01/17
12/97
02/17
08/17
09/16
09/16
09/16
09/16
04/17
04/17
08/17
04/17
10/01
04/17
02/17
09/19
12/20
11/22
03/09
05/09
09/22
09/23
10/25

36

87 of 128

Inventory of Machinery and Equipment
December 31, 2025
Munis #

Equipment #

Accumulated
Depreciation

2025
Depreciation

Description

Date

Total Cost

70" AQUOS BOARD
2017 HP LARGE FORMAT PRINTER PLOTTER SCA
ASSETWORKS SOFTWARE
2019 OP CENTER CANVAS SERVERS (2)
2019 HWY OPS CENTER SOFTWARE

04/14
02/17
09/18
10/19
10/19
$

7,363.10
13,578.00
118,861.48
31,112.94
46,013.58
216,929.10 $

6,258.63
13,578.00
107,293.60
31,112.94
46,013.58
204,256.75 $

0.00
0.00
11,567.88
0.00
0.00
11,567.88 $

1,104.47
0.00
0.00
0.00
0.00
1,104.47

$

5,100.38
24,791.73
24,791.73
24,791.72
14,362.82
14,802.71
11,227.14
11,227.14
131,095.37 $

1,758.23
3,160.90
3,160.90
3,160.90
1,695.53
139.80
53.02
53.02
13,182.30 $

289.02
1,404.84
1,404.84
1,404.84
813.90
838.80
636.24
636.24
7,428.72 $

3,053.13
20,225.99
20,225.99
20,225.98
11,853.39
13,824.11
10,537.88
10,537.88
110,484.35

$

10,862.34
15,307.99
36,831.96
61,764.35
100,501.78
8,200.00
8,200.00
11,819.00
11,819.00
210,471.15
17,207.94
13,107.05
13,107.05
519,199.61 $

5,693.64
8,530.12
12,686.44
18,083.23
34,617.09
1,974.73
1,974.73
2,232.41
2,232.41
59,633.59
1,137.64
0.00
0.00
148,796.03 $

615.54
867.42
2,455.44
3,499.98
6,700.12
464.64
464.64
669.72
669.72
17,890.08
975.12
123.79
123.79
35,520.00 $

4,553.16
5,910.45
21,690.08
40,181.14
59,184.57
5,760.63
5,760.63
8,916.87
8,916.87
132,947.48
15,095.18
12,983.26
12,983.26
334,883.58

Net Book Value

.10
103798
104065
104373
104420
104421

104278
104824
104825
104826
104829
105125
105155
105156

103850
103861
104469
104470
104472
104563
104564
104750
104751
104752
104956
105392
105393

IT 30886

1
A2018-1
A2022-1
A2022-2
A2022-3
A2022-4
A2024-1
A2024-2
A2024-3
Brine Equipment
A0018
A0019
A2019-1 TO -13
A2020-1
A2020-2
A2021-1
A2021-2
01300
A2023-1
A2025-1
A2025-2

SALT BRINE TANK
2022 BRINE TANK - 10,000 GALLONS STATE
2022 BRINE TANK - 10,000 GALLONS STATE
2022 BRINE TANK - 10,000 GALLONS STATE
2022 BRINE TANK - 10,000 GALLONS STATE
2024 BRINE TANK - 12,500 GALLONS STATE
2024 BRINE TANK - 10,500 GALLONS STATE
2024 BRINE TANK - 10,500 GALLONS STATE

SALT BRINE TANKS
BRINE TANKS
2019 SALT BRINE SYSTEM PRODUCTION UPGRD
(13) BRINE STORAGE TANKS
2019 BRINE INFRASTRUCTURE UPGRADE
2020 BRINE TANK - 12,500 GALLONS
2020 BRINE TANK - 12,500 GALLONS
2021 BRINE TANK - 12,500 GALLONS
2021 BRINE TANK - 12,500 GALLONS
2021 HENDERSON BRINE MAKER REPL
2023 BRINE TANK - 10,000 GALLONS
2025 BRINE TANK - 12,500 GALLONS
2025 BRINE TANK - 12,500 GALLONS

12/18
10/22
10/22
10/22
12/22
10/24
12/24
12/24

10/15
03/15
11/19
11/19
11/19
10/20
10/20
09/21
09/21
09/21
11/23
11/25
11/25

$

20,172,790.67

$

10,131,365.52

$

1,077,173.84

$

8,964,251.31

37

88 of 128

Inventory of Machinery and Equipment
December 31, 2025
Munis #

Equipment #

Description

.01
.02
.03
.04
.05
.06
.07
.08
.09
.10
1
2

Trucks & Autos
Tractors
Motor Graders
Maintenance & Construction Equip
Bituminous Equip
Snow Removal
Radios
Bulk Station Equip
Shop Equipment
Office Equipment
State
State
Brine Equip

Date

$

$

Total Cost

Accumulated
Depreciation

2025
Depreciation

Net Book Value

Total Cost
8,440,166.10 $
2,000,906.62
328,460.41
2,379,645.87
269,596.40
4,213,093.84
475,069.72
608,461.64
590,165.99
216,929.10
131,095.37
0.00
519,199.61
20,172,790.67 $

Depreciation
3,959,995.25
1,455,654.09
255,173.74
1,543,000.85
180,390.19
2,113,947.34
0.00
43,417.69
213,551.29
204,256.75
13,182.30
0.00
148,796.03
10,131,365.52

2025 Depreciation
476,336.84 $
66,473.18
4,003.08
60,494.01
18,248.16
278,071.19
14,421.76
41,744.74
62,864.28
11,567.88
7,428.72
0.00
35,520.00
$
1,077,173.84 $

Net Book Value
4,003,834.01
478,779.35
69,283.59
776,151.01
70,958.05
1,821,075.31
460,647.96
523,299.21
313,750.42
1,104.47
110,484.35
0.00
334,883.58
8,964,251.31

$

38

89 of 128

Equipment Cost Analysis
December 31, 2025
Overhead Rate
Equipment
003
004
007
008
009
010
014
015
018
019
020
023
030
031
033
034
035
035P
035S
035W
038
044
047B
048
049
051
052
053
055
057
057P
057S
057W
059
060
064
064P
064S
064W
065
065BT
065LW
065P
065RW

$

Total-cost
3,480.34 $
9,412.09
9,887.69
5,980.43
13,225.39
18,271.19
8,433.61
11,534.12
12,806.87
10,305.21
2,461.52
11,989.77
15,724.36
11,124.88
20,871.68
5,369.12
21,196.98
787.64
469.63
869.11
12,421.10
6,922.36
0.00
10,494.31
13,775.57
11,658.19
11,088.85
8,077.92
11,738.24
20,037.20
319.96
871.86
1,020.62
19,527.78
22,354.33
21,305.92
34.36
2,678.88
884.61
46,891.37
4,868.12
2,170.24
2,412.12
1,164.19

19.61%
Fuel
823.75 $
3,051.16
4,039.11
3,095.37
3,137.05
2,373.15
5,048.35
5,656.60
6,748.04
6,722.96
1,746.32
5,511.09
6,088.35
6,078.21
2,547.59
245.18
4,484.81
0.00
0.00
0.00
7,620.69
1,515.61
0.00
5,828.37
6,048.74
5,964.42
5,706.52
3,729.71
7,553.61
2,589.18
0.00
0.00
0.00
7,177.18
7,953.34
3,837.42
0.00
0.00
0.00
5,582.70
0.00
0.00
0.00
0.00

Labor &
Fringe Benefits
Lube
75.49 $
1,337.60 $
17.94
176.82
40.50
2,289.76
18.33
1,510.97
28.69
798.94
425.37
5,649.61
157.74
1,728.59
45.75
3,711.28
65.39
3,437.80
125.28
1,649.84
25.05
165.54
133.47
2,504.71
80.09
2,943.73
42.73
3,079.53
261.25
4,995.59
128.94
2,395.09
108.96
9,093.09
0.00
135.93
4.14
311.32
0.00
338.79
38.79
2,679.08
163.64
3,550.63
0.00
0.00
39.19
2,412.64
40.26
4,264.26
45.60
3,515.74
30.33
2,766.75
43.70
1,654.42
18.42
2,528.32
177.99
10,966.78
0.00
262.04
0.00
587.63
0.00
200.27
60.47
2,458.62
65.84
1,844.96
232.56
10,133.92
0.00
0.00
0.00
1,779.28
0.00
568.62
275.71
19,035.43
0.00
813.97
0.00
340.13
0.00
327.13
0.00
249.92

Part
629.76 $
135.06
2,597.55
743.69
972.12
5,622.69
780.23
905.28
1,547.67
516.46
3.99
1,963.33
4,959.07
753.49
10,429.34
1,563.69
3,859.11
625.05
6.68
463.88
1,085.42
624.43
0.00
1,269.24
2,059.11
917.68
65.43
1,837.47
551.20
2,920.33
6.53
0.00
781.08
1,633.52
960.10
3,485.14
34.36
342.71
204.48
4,888.67
0.00
465.67
514.06
0.00

Overhead
262.30 $
34.67
449.02
296.30
156.67
1,107.89
338.98
727.78
674.15
323.53
32.46
491.17
577.27
603.90
979.64
469.68
1,783.15
26.66
61.05
66.44
525.37
696.28
0.00
473.12
836.22
689.44
542.56
324.43
495.80
2,150.59
51.39
115.23
39.27
482.14
361.80
1,987.26
0.00
348.92
111.51
3,732.85
159.62
66.70
64.15
49.01

39

Tire/batt
$
0.00
0.00
0.00
0.00
355.00
0.00
107.71
0.00
0.00
0.00
99.76
0.00
0.00
1,339.16
170.34
255.52
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
155.79
0.00
0.00
155.79
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

Annual
Depreciation
Sundry
351.44 $
0.00
5,996.44
471.75
0.00
315.77
0.00
0.00
8,131.92
2,737.48
0.00
379.72
0.00
379.72
0.00
333.82
0.00
967.14
0.00
488.16
0.00
1,286.24
0.00
1,075.85
0.00
567.02
0.00
319.11
0.00
396.20
0.00
1,612.34
0.00
0.00
0.00
86.44
0.00
0.00
0.00
471.75
0.00
371.77
0.00
0.00
0.00
471.75
0.00
526.98
0.00
369.52
0.00
621.93
1,355.33
488.19
0.00
435.10
0.00
1,232.33
0.00
0.00
0.00
169.00
0.00
0.00
0.00
612.65
7,103.20
782.65
10,385.64
1,629.62
0.00
0.00
0.00
207.97
0.00
0.00
0.00
1,784.25
11,591.76
84.17
3,810.36
0.00
1,297.74
0.00
1,506.78
0.00
865.26

Units-Type
HOUR
MILES
MILES/HR
HOUR
MILES
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
MILES
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR

$

Revenue
7,206.50
8,109.82
4,511.40
11,670.40
17,172.28
10,382.40
7,803.28
8,120.52
33,260.76
0.00
5,479.60
9,665.52
10,802.64
26,233.20
624.60
16,499.85
1,593.90
3,494.30
1,569.19
12,574.24
14,782.20
45.84
10,679.04
11,626.64
9,302.96
8,046.78
9,898.70
9,454.38
12,642.15
595.70
1,460.80
525.64
10,971.56
14,111.00
17,213.86
1,183.35
3,486.00
1,028.09
28,456.51
4,094.01
1,174.96
1,529.50
1,360.48

Hours
0.00
10,295.00
8,057.50
273.75
16,672.00
165.50
630.00
473.50
492.75
897.00
0.00
332.50
586.50
655.50
378.00
9.00
237.75
99.00
105.25
101.50
763.00
213.00
1.00
648.00
705.50
564.50
343.00
14,141.00
403.00
135.50
37.00
44.00
34.00
665.75
856.25
184.50
73.50
105.00
66.50
305.00
128.50
76.00
95.00
88.00

90 of 128

Equipment Cost Analysis
December 31, 2025
Overhead Rate
Equipment
065S
065VSB
067
067P
067S
067W
068
068LW
068P
068RW
068S
073
073P
073S
073W
074
074P
074S
074W
075
075P
075S
075W
076
076P
076S
076W
078
078BT
078P
078S
078W
082
082BT
082P
082S
082W
083
083BT
083P
083S
083W
084
084BT

Total-cost
7,926.91
2,274.27
18,627.65
308.34
1,553.41
472.58
30,394.15
432.33
1,797.41
646.32
929.50
47,047.42
1,698.30
7,790.78
722.46
32,657.55
565.93
1,520.26
980.14
28,949.11
3,179.40
1,252.46
4,668.91
24,811.06
357.29
1,036.94
699.58
44,172.60
8,270.64
2,180.08
7,442.36
2,659.85
37,496.60
4,505.09
3,210.70
7,175.29
1,519.00
30,287.10
8,271.93
541.10
651.39
340.54
33,850.78
6,829.96

19.61%
Fuel
0.00
0.00
4,126.60
0.00
0.00
0.00
3,737.15
0.00
0.00
0.00
0.00
3,787.46
0.00
0.00
0.00
4,989.34
0.00
0.00
0.00
4,687.31
0.00
0.00
0.00
4,217.42
0.00
0.00
0.00
7,314.05
0.00
0.00
0.00
0.00
3,298.28
0.00
0.00
0.00
0.00
6,215.80
0.00
0.00
0.00
0.00
5,717.13
0.00

Lube
25.62
0.00
424.06
0.00
0.00
0.00
204.67
0.00
0.00
0.00
0.00
489.75
0.00
8.24
0.00
197.71
0.00
0.00
0.00
331.50
0.00
3.99
0.00
244.17
0.00
5.96
0.00
294.72
0.00
0.00
0.00
0.00
363.49
0.00
0.00
0.00
0.00
231.18
0.00
0.00
0.00
0.00
706.35
5.31

Labor &
Fringe Benefits
864.40
309.01
8,858.50
208.62
966.94
284.05
13,232.41
309.83
488.19
147.07
604.98
19,784.88
888.77
2,055.97
604.01
9,801.75
456.77
899.84
466.24
13,409.93
818.01
879.77
290.92
13,320.44
287.79
688.26
191.60
13,507.49
1,810.91
562.91
584.74
1,500.37
11,743.40
1,297.86
302.57
361.46
541.10
11,925.71
1,637.55
341.48
459.55
238.96
9,478.59
2,004.68

Part
124.43
60.20
2,339.51
58.81
227.85
132.83
9,240.31
61.74
1,074.69
470.41
13.07
17,467.74
635.24
5,154.67
0.00
14,595.05
19.59
274.96
422.47
6,565.60
2,200.98
27.18
20.88
2,940.39
13.06
38.75
470.41
6,994.42
379.89
0.00
0.00
0.00
5,746.63
191.91
1,342.02
0.00
6.53
7,831.07
588.54
132.66
0.00
54.72
2,895.85
1,666.04

Overhead
169.51
60.60
1,737.15
40.91
189.62
55.70
2,594.88
60.76
95.73
28.84
118.64
3,879.81
174.29
403.18
118.45
1,922.12
89.57
176.46
91.43
2,629.69
160.41
172.52
57.05
2,612.14
56.44
134.97
37.57
2,648.82
355.12
110.39
114.67
294.22
2,302.88
254.51
59.33
70.88
106.11
2,338.63
321.12
66.96
90.12
46.86
1,858.75
393.12

40

Tire/batt
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
255.52
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
292.61
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

Sundry
189.60
0.00
1,141.83
0.00
169.00
0.00
1,384.73
0.00
138.80
0.00
192.81
1,637.78
0.00
168.72
0.00
1,151.58
0.00
169.00
0.00
1,325.08
0.00
169.00
0.00
1,220.98
0.00
169.00
0.00
1,821.34
115.80
0.00
189.60
0.00
2,157.55
63.27
0.00
189.60
0.00
1,744.71
115.80
0.00
101.72
0.00
1,602.35
63.27

Annual
Depreciation
6,553.35
1,844.46
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
4,300.06
0.00
0.00
0.00
0.00
11,591.76
5,608.92
1,506.78
6,553.35
865.26
11,591.76
2,697.54
1,506.78
6,553.35
865.26
0.00
5,608.92
0.00
0.00
0.00
11,591.76
2,697.54

Units-Type
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR

Revenue
4,448.80
892.09
20,526.01
1,102.85
3,120.80
1,012.63
15,511.13
1,279.32
1,666.35
939.20
3,809.70
19,872.90
1,803.20
4,000.60
1,716.06
24,258.00
2,157.40
4,531.80
1,862.93
22,485.30
1,915.90
4,199.80
1,808.82
20,152.80
1,344.35
3,577.30
1,082.20
31,348.81
5,511.78
2,278.15
5,195.80
2,040.72
19,266.45
2,755.89
1,207.50
3,062.70
989.44
29,995.97
4,611.76
2,390.85
4,432.20
2,172.13
26,124.00
4,125.88

91 of 128

Hours
134.00
28.00
220.00
68.50
94.00
65.50
166.25
82.75
103.50
60.75
114.75
213.00
112.00
120.50
111.00
260.00
134.00
136.50
120.50
241.00
119.00
126.50
117.00
216.00
83.50
107.75
70.00
336.00
173.00
141.50
156.50
132.00
206.50
86.50
75.00
92.25
64.00
321.50
144.75
148.50
133.50
140.50
280.00
129.50

Equipment Cost Analysis
December 31, 2025
Overhead Rate
Equipment
084P
084S
084W
085
085B
086
086BT
086P
086S
086UB
086W
087
087BT
087P
087S
087UB
087W
088
088BT
088P
088S
088UB
088W
089
089LW
089P
089RW
089S
090
090LW
090P
090RW
090S
095
095VSB
095P
095W
099
099VP
099VSB
099W
100
100MR
102MR

Total-cost
1,983.50
7,217.77
2,231.04
10,739.52
291.42
23,685.41
3,693.29
325.77
914.64
275.62
734.17
26,617.57
7,775.14
1,303.37
2,515.59
0.00
432.07
30,826.39
4,676.91
252.65
342.95
1,347.40
281.77
40,981.41
519.72
33.91
79.33
813.34
17,309.90
115.99
2,866.83
887.03
1,610.23
28,936.33
2,857.50
3,234.72
2,490.84
40,083.54
2,217.94
2,908.83
1,610.94
18,874.67
3,024.01
2,326.91

19.61%
Fuel
0.00
0.00
0.00
1,433.97
0.00
4,130.42
0.00
0.00
0.00
0.00
0.00
4,809.19
0.00
0.00
0.00
0.00
0.00
6,539.87
0.00
0.00
0.00
0.00
0.00
2,950.21
0.00
0.00
0.00
0.00
5,249.52
0.00
0.00
0.00
0.00
4,776.24
0.00
0.00
0.00
4,246.41
0.00
0.00
0.00
2,662.40
0.00
0.00

Lube
0.00
10.28
0.00
422.47
0.00
460.17
0.00
0.00
0.00
0.00
0.00
709.41
0.00
0.00
26.81
0.00
0.00
668.90
0.00
0.00
5.31
0.00
0.00
337.41
0.00
0.00
0.00
0.00
346.93
0.00
0.00
0.00
0.00
43.48
0.00
0.00
0.00
400.97
0.00
0.00
0.00
74.96
0.00
18.89

Labor &
Fringe Benefits
398.56
300.27
538.08
3,555.56
0.00
11,354.90
762.14
266.90
620.71
186.49
547.94
12,072.56
1,668.30
526.23
1,238.82
0.00
312.10
11,765.01
640.08
199.62
171.96
343.93
149.52
11,439.95
106.76
0.00
0.00
439.21
6,995.03
96.97
437.49
223.33
1,053.00
4,298.52
722.75
0.00
0.00
6,965.37
0.00
742.84
0.00
3,230.49
671.68
1,261.39

Part
0.00
105.39
722.18
3,319.92
0.00
3,899.19
20.88
6.53
70.49
52.56
78.78
5,044.95
54.97
673.95
905.31
0.00
58.77
7,827.36
16.78
13.88
30.24
936.03
102.93
22,858.89
392.02
33.91
79.33
95.19
2,195.11
0.00
2,343.55
619.90
157.93
1,770.94
0.00
0.00
0.00
1,580.56
618.52
0.00
0.00
274.36
101.81
799.27

Overhead
78.16
58.88
105.52
697.25
0.00
2,226.70
149.46
52.34
121.72
36.57
107.45
2,367.43
327.15
103.19
242.93
0.00
61.20
2,307.12
125.52
39.15
33.72
67.44
29.32
2,243.37
20.94
0.00
0.00
86.13
1,371.73
19.02
85.79
43.80
206.49
842.94
141.73
0.00
0.00
1,365.91
0.00
145.67
0.00
633.50
131.72
247.36

41

Tire/batt
0.00
0.00
0.00
255.52
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
195.07
0.00
0.00
0.00
3,068.50
0.00
0.00
0.00
0.00
0.00
0.00

Sundry
0.00
189.60
0.00
1,054.83
291.42
1,614.03
63.27
0.00
101.72
0.00
0.00
1,614.03
115.80
0.00
101.72
0.00
0.00
1,718.13
84.17
0.00
101.72
0.00
0.00
1,151.58
0.00
0.00
0.00
192.81
1,151.58
0.00
0.00
0.00
192.81
2,058.19
0.00
77.34
77.34
2,311.00
0.00
0.00
0.00
679.84
53.30
0.00

Annual
Depreciation
1,506.78
6,553.35
865.26
0.00
0.00
0.00
2,697.54
0.00
0.00
0.00
0.00
0.00
5,608.92
0.00
0.00
0.00
0.00
0.00
3,810.36
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
14,950.95
1,993.02
3,157.38
2,413.50
20,144.82
1,599.42
2,020.32
1,610.94
11,319.12
2,065.50
0.00

Units-Type
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR

Revenue
1,919.93
4,548.40
2,191.46
14,331.10
10,537.68
21,015.84
4,221.45
2,270.10
4,805.70
404.60
2,172.13
27,896.70
5,479.92
2,773.23
5,361.80
523.60
2,566.36
30,084.60
5,559.58
2,773.23
5,859.80
452.20
2,415.63
10,449.60
865.76
1,352.40
1,136.31
3,037.80
24,211.35
819.38
1,859.55
1,306.37
5,096.20
26,803.50
0.00
0.00
0.00
26,052.00
0.00
541.62
0.00
29,448.78
4,230.00
0.00

92 of 128

Hours
119.25
137.00
141.75
206.50
138.00
225.25
132.50
141.00
144.75
17.00
140.50
299.00
172.00
172.25
161.50
22.00
166.00
322.45
174.50
172.25
176.50
19.00
156.25
112.00
56.00
84.00
73.50
91.50
259.50
53.00
115.50
84.50
153.50
321.00
0.00
0.00
0.00
312.00
0.00
17.00
0.00
501.00
100.00
0.00

Equipment Cost Analysis
December 31, 2025
Overhead Rate
Equipment
103MR
104
106
106MR
107
108MR
109
109MR
112
112MR
117
117BL
117BR
118MR
119
119MR
122
122B
122FM
122MR
134MR
140MR
150
161
161W
163
163W
176
177
178
180
186
187
189
192
192M
193
193B
193C
193M
194
195
195M
197

Total-cost
8,316.55
8,986.86
6,787.64
11,906.24
3,391.69
9,279.47
2,712.94
528.99
9,033.42
6,218.96
10,066.63
144.35
3,037.79
2,744.57
8,913.68
4,377.24
13,142.91
5,648.96
3,075.26
5,483.70
1,962.18
3,254.33
326.34
2,797.36
62.33
9,774.18
70.48
10,629.65
4.09
39,013.90
3,937.92
19,230.77
17,598.21
7,446.06
15,250.22
124.34
6,164.06
3,299.32
1,420.57
5,998.39
17,496.25
18,335.43
2,519.49
14,752.23

19.61%
Fuel
0.00
2,823.51
2,201.68
0.00
886.07
0.00
191.93
0.00
1,621.72
0.00
819.98
0.00
0.00
0.00
2,239.54
0.00
4,147.67
0.00
0.00
0.00
0.00
0.00
0.00
152.67
0.00
971.99
0.00
2,377.00
0.00
3,879.97
108.01
1,256.02
1,111.37
98.14
1,305.71
0.00
492.37
0.00
0.00
0.00
593.71
3,559.42
0.00
2,976.61

Lube
28.49
122.52
131.16
7.87
94.19
85.86
56.05
0.00
115.57
44.32
58.21
0.00
0.00
49.47
286.41
38.80
240.53
117.34
43.21
38.82
49.40
0.00
0.00
146.36
0.00
180.05
0.00
146.35
4.09
429.91
32.98
57.35
92.57
0.00
258.27
0.00
76.99
3.99
0.00
0.00
154.07
233.56
0.00
146.00

Labor &
Fringe Benefits
4,340.67
3,180.70
2,582.72
5,755.50
1,443.49
4,754.76
1,895.60
442.26
4,692.08
2,934.89
2,731.98
21.46
615.57
2,083.51
3,881.83
2,849.33
2,834.42
2,727.72
926.48
2,472.85
1,547.92
1,588.30
0.00
1,516.32
0.00
2,612.41
0.00
3,845.09
0.00
7,244.70
2,493.80
3,753.79
4,231.95
2,539.99
6,082.01
0.00
3,452.78
1,849.27
979.97
0.00
5,436.45
5,211.89
0.00
4,827.68

Part
1,671.12
1,992.12
752.24
4,806.02
319.28
2,137.96
93.61
0.00
1,412.89
2,664.22
1,280.33
0.00
1,490.01
203.01
1,534.44
930.36
484.45
1,161.45
62.54
1,085.36
61.31
1,354.56
0.00
16.23
0.00
363.27
0.00
1,628.58
0.00
2,450.93
656.01
3,931.98
590.36
606.38
6,048.01
0.00
480.43
1,083.42
176.74
0.00
8,454.59
1,922.63
0.00
4,735.91

Overhead
851.21
623.74
506.47
1,128.65
283.07
932.41
371.73
86.73
920.12
575.53
535.74
4.21
120.71
408.58
761.23
558.75
555.83
534.91
181.68
484.93
303.55
311.47
0.00
297.35
0.00
512.29
0.00
754.02
0.00
1,420.69
489.03
736.12
829.89
498.09
1,192.68
0.00
677.09
362.64
192.17
0.00
1,066.09
1,022.05
0.00
946.71

42

Tire/batt
0.00
97.54
0.00
0.00
0.00
0.00
0.00
0.00
97.54
0.00
157.19
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
799.88
0.00
0.00
0.00
0.00
119.25
0.00
155.79
0.00
593.00
0.00
0.00
0.00
195.07
155.79
0.00
0.00

Sundry
0.00
146.73
613.37
208.20
365.59
0.00
104.02
0.00
173.50
0.00
131.16
0.00
0.00
0.00
210.23
0.00
142.45
0.00
54.45
89.78
0.00
0.00
0.00
668.43
62.33
1,131.09
70.48
1,078.73
0.00
718.64
158.09
502.17
250.08
129.26
207.75
124.34
391.40
0.00
71.69
139.81
1,596.27
182.27
54.45
1,119.32

Annual
Depreciation
1,425.06
0.00
0.00
0.00
0.00
1,368.48
0.00
0.00
0.00
0.00
4,352.04
118.68
811.50
0.00
0.00
0.00
4,737.56
1,107.54
1,806.90
1,311.96
0.00
0.00
326.34
0.00
0.00
4,003.08
0.00
0.00
0.00
22,869.06
0.00
8,993.34
10,372.74
3,574.20
0.00
0.00
0.00
0.00
0.00
5,858.58
0.00
6,047.82
2,465.04
0.00

Units-Type
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR

Revenue
7,885.90
16,216.22
8,870.23
4,880.00
6,248.21
11,172.92
1,091.48
0.00
13,862.42
6,222.00
5,307.32
89.88
4,148.52
0.00
12,573.88
6,750.92
20,586.57
2,933.43
2,544.00
6,222.00
3,331.24
945.50
0.00
639.52
0.00
7,973.00
0.00
24,525.50
597.06
32,919.38
718.38
16,071.26
8,045.17
495.04
10,733.39
848.70
1,947.65
0.00
8,005.42
1,508.80
1,746.16
21,909.99
493.44
21,977.76

93 of 128

Hours
267.50
383.00
209.50
160.00
109.00
379.00
26.25
0.00
240.50
204.00
138.50
7.00
90.50
0.00
348.50
229.00
403.50
138.50
132.50
204.00
113.00
31.00
0.00
8.00
0.00
85.00
0.00
271.00
53.50
363.75
13.00
197.00
131.50
26.00
278.50
9.00
46.00
0.00
350.50
16.00
23.00
568.50
8.00
325.50

Equipment Cost Analysis
December 31, 2025
Overhead Rate
Equipment
197MR
198H
199
204
205
206
207
208
213
214
217
220
223
224
225
228
229
238
239
251
255
257
258
269
271
272
273
275
279
280
288
289
290
291
293
294
295
296
299
300
302
305
365
600

Total-cost
2,272.65
308.70
11,781.69
1,750.78
1,381.66
1,573.87
292.06
2,037.49
2,966.16
3,466.01
2,052.08
1,860.41
2,024.62
4,205.48
1,653.68
3,299.53
3,347.62
17,357.84
11,558.45
52,557.82
712.59
380.61
500.03
2,007.13
1,576.51
2,668.41
8,483.44
2,407.03
0.00
8,871.65
1,137.71
1,417.77
3,296.04
3,228.12
0.00
2,045.55
93.16
177.82
5,407.58
22,533.51
3,766.79
40.54
4,508.66
39,895.66

19.61%
Fuel
0.00
0.00
589.01
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
720.95
0.00
0.00
5,686.98
0.00
6.16
8.37
20.68
0.00
0.00
111.35
64.23
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
601.74
5,058.12
201.68
0.00
714.80
6,453.20

Lube
0.00
0.00
79.99
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
9.28
73.00
0.00
0.00
239.31
0.00
11.54
0.00
35.27
0.00
0.00
29.84
20.57
0.00
11.98
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
66.99
180.06
64.55
0.00
38.14
313.09

Labor &
Fringe Benefits
926.08
118.36
3,912.73
987.55
686.42
198.33
244.18
425.33
1,060.89
215.10
584.83
1,013.82
1,400.18
590.52
653.37
1,464.29
1,236.56
1,931.97
511.00
19,370.92
0.00
192.42
300.06
1,272.62
871.77
1,784.65
2,275.12
1,787.89
0.00
3,222.99
454.52
691.87
924.98
1,129.07
0.00
498.14
64.37
135.15
1,783.01
3,916.74
2,218.86
0.00
1,757.03
11,903.71

Part
0.00
98.02
4,183.30
27.05
13.79
50.91
0.00
11.95
292.93
3,208.73
1,258.84
647.78
256.56
1,740.54
872.18
206.81
978.11
4,407.43
815.42
8,315.55
158.67
0.00
0.00
355.75
30.67
533.79
1,216.06
7.12
0.00
145.62
0.00
24.72
785.95
1,273.86
0.00
46.00
16.17
16.17
809.24
1,275.91
846.58
0.00
843.35
5,724.85

Overhead
181.60
23.21
767.29
193.66
134.61
38.89
47.88
83.41
208.04
42.18
114.69
198.81
274.58
115.80
128.13
287.15
242.49
378.86
100.21
3,798.64
0.00
37.73
58.84
249.56
170.95
349.97
446.15
350.61
0.00
632.03
89.13
135.68
181.39
221.41
0.00
97.69
12.62
26.50
349.65
768.07
435.12
0.00
344.55
2,334.32

43

Tire/batt
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
74.69
74.69
0.00
503.12
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2,500.00
0.00
0.00
0.00
0.00

Sundry
0.00
69.11
2,249.37
0.00
0.00
0.00
0.00
0.00
0.00
0.00
93.72
0.00
93.30
52.94
0.00
0.00
96.51
258.26
207.10
3,935.24
0.00
58.07
58.07
73.25
0.00
0.00
103.70
176.61
0.00
431.95
0.00
0.00
69.35
0.00
0.00
69.35
0.00
0.00
56.89
680.37
0.00
0.00
810.79
1,355.01

Annual
Depreciation
1,164.97
0.00
0.00
542.52
546.84
1,285.74
0.00
1,516.80
1,404.30
0.00
0.00
0.00
0.00
1,705.68
0.00
1,332.00
0.00
10,381.32
9,924.72
11,211.18
553.92
0.00
0.00
0.00
0.00
0.00
4,301.22
0.00
0.00
4,427.08
594.06
565.50
1,334.37
603.78
0.00
1,334.37
0.00
0.00
1,740.06
8,154.24
0.00
40.54
0.00
11,811.48

Units-Type
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
DAYS
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
DAYS
DAYS
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR

Revenue
211.20
106.36
4,289.48
208.00
191.36
3,347.06
38.72
3,192.80
356.12
1,590.26
3,314.93
695.74
442.08
2,296.36
894.02
3,978.72
8,290.35
3,873.24
6,041.00
46,739.85
1,309.10
0.00
0.00
735.84
2,106.72
0.00
2,731.68
678.00
52.92
3,756.00
457.60
540.80
535.76
95.68
18.72
666.08
569.10
975.60
1,989.30
20,513.73
1,120.29
207.20
12,347.30
30,649.05

94 of 128

Hours
11.00
1.00
56.50
50.00
46.00
56.50
2.00
130.00
14.50
64.75
59.75
43.00
18.00
93.50
55.25
162.00
202.50
106.00
175.00
336.50
53.00
0.00
0.00
8.00
114.00
0.00
56.00
12.50
3.00
24.00
110.00
130.00
37.00
23.00
3.00
46.00
7.00
12.00
95.00
484.50
53.50
37.00
77.50
328.50

Equipment Cost Analysis
December 31, 2025
Overhead Rate
Equipment
600BT
600P
600S
600W
601
601BT
601P
601S
601W
602
602BT
602P
602S
602W
603
603FRS
603P
603SB
603W
604
604FRS
604P
604SB
604W
605
605FRS
605LW
605P
605RW
605SB
606
606FRS
606LW
606P
606RW
606SB
607
607BT
607P
607S
607W
608
608FRS
608LW

Total-cost
7,152.04
7,650.93
8,337.58
2,092.27
34,727.00
5,032.06
1,900.84
8,297.02
1,142.62
37,372.24
8,170.50
3,369.28
8,496.78
6,953.14
44,286.22
4,806.82
1,291.42
4,725.52
1,572.99
46,429.53
4,599.60
2,463.14
5,657.69
2,293.81
45,466.96
3,779.79
1,678.13
2,988.57
1,678.13
4,178.09
43,410.39
5,053.23
1,694.74
6,431.27
1,558.19
4,106.16
29,852.15
5,646.34
2,571.02
10,134.38
975.60
52,651.61
8,360.69
2,053.31

19.61%
Fuel
0.00
0.00
0.00
0.00
5,226.95
0.00
0.00
0.00
0.00
6,825.69
0.00
0.00
0.00
0.00
6,599.85
0.00
0.00
0.00
0.00
5,838.76
0.00
0.00
0.00
0.00
7,204.29
0.00
0.00
0.00
0.00
0.00
6,547.05
0.00
0.00
0.00
0.00
0.00
5,528.81
0.00
0.00
0.00
0.00
6,528.21
0.00
0.00

Lube
0.00
0.00
0.00
0.00
518.03
0.00
0.00
0.00
0.00
214.39
0.00
0.00
3.93
0.00
236.06
5.77
0.00
0.00
0.00
790.45
0.00
0.00
0.00
0.00
490.64
0.00
0.00
0.00
0.00
0.00
657.63
4.03
0.00
0.00
0.00
0.00
213.94
0.00
0.00
0.00
0.00
888.71
0.00
0.00

Labor &
Fringe Benefits
1,898.69
1,314.32
270.60
806.46
11,720.37
1,493.62
209.46
236.69
156.08
10,867.38
982.30
856.93
400.41
198.84
8,428.46
2,159.45
240.87
95.41
243.37
10,043.48
1,580.50
580.62
661.87
497.79
9,414.93
1,372.10
299.11
512.59
299.11
60.14
6,871.28
1,945.04
198.84
1,053.91
198.84
0.00
7,593.97
2,072.49
106.76
404.07
0.00
11,531.18
3,835.04
323.44

Part
985.89
2,879.79
0.00
194.00
1,796.80
484.73
0.00
0.00
22.27
3,911.68
1,270.85
694.01
0.00
541.07
2,488.34
141.80
0.00
575.00
0.00
2,925.48
632.77
765.34
904.43
416.50
610.00
0.00
0.00
1,342.02
0.00
0.00
2,174.82
584.12
136.55
4,137.25
0.00
0.00
1,743.92
520.36
769.14
350.20
0.00
4,210.23
1,609.78
0.00

Overhead
372.33
257.74
53.06
158.15
2,298.36
292.90
41.08
46.41
30.61
2,131.09
192.63
168.04
78.52
38.99
1,652.82
423.47
47.23
18.71
47.72
1,969.53
309.94
113.86
129.79
97.62
1,846.27
269.07
58.66
100.52
58.66
11.79
1,347.46
381.42
38.99
206.67
38.99
0.00
1,489.18
406.42
20.94
79.24
0.00
2,261.26
752.05
63.43

44

Tire/batt
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
255.52
0.00
0.00
0.00
0.00
255.52
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

Sundry
84.17
0.00
188.66
0.00
1,355.01
63.27
0.00
188.66
0.00
1,355.01
115.80
0.00
188.66
0.00
2,534.25
154.47
0.00
0.00
0.00
2,673.05
154.47
0.00
0.00
0.00
2,665.53
159.10
0.00
0.00
0.00
0.00
2,656.41
159.10
0.00
0.00
0.00
0.00
1,366.93
62.04
0.00
201.03
0.00
2,817.30
148.42
0.00

Annual
Depreciation
3,810.96
3,199.08
7,825.26
933.66
11,811.48
2,697.54
1,650.30
7,825.26
933.66
11,811.48
5,608.92
1,650.30
7,825.26
6,174.24
22,090.92
1,921.86
1,003.32
4,036.40
1,281.90
22,188.78
1,921.92
1,003.32
3,961.60
1,281.90
23,235.30
1,979.52
1,320.36
1,033.44
1,320.36
4,106.16
23,155.74
1,979.52
1,320.36
1,033.44
1,320.36
4,106.16
11,915.40
2,585.03
1,674.18
9,099.84
975.60
24,414.72
2,015.40
1,666.44

Units-Type
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR

Revenue
3,807.27
2,262.05
3,685.20
1,754.71
27,103.66
4,293.14
2,036.65
4,623.10
1,847.47
29,062.95
5,830.39
2,535.75
5,444.80
2,272.62
30,579.08
5,029.80
1,907.85
4,571.91
1,631.03
32,678.33
4,473.70
1,907.85
4,213.49
1,832.01
35,803.88
6,117.10
888.95
2,286.20
1,430.05
5,495.85
33,774.60
5,129.40
1,267.72
2,141.30
1,066.74
3,791.34
25,237.66
4,954.23
2,044.70
4,963.40
1,777.90
24,584.55
5,046.40
1,113.12

95 of 128

Hours
119.50
140.50
111.00
113.50
290.50
134.75
126.50
139.25
119.50
311.50
183.00
157.50
164.00
147.00
327.75
151.50
118.50
143.50
105.50
350.25
134.75
118.50
132.25
118.50
383.75
184.25
57.50
142.00
92.50
172.50
362.00
154.50
82.00
133.00
69.00
119.00
270.50
155.50
127.00
149.50
115.00
263.50
152.00
72.00

Equipment Cost Analysis
December 31, 2025
Overhead Rate
Equipment
608P
608RW
608SB
609
609FRS
609P
609SB
609W
610
611
612
612FRS
612P
612SB
612W
613
613FRS
613LW
613P
613RW
613SB
614
614FRS
614P
614SB
614W
615
615FRS
615P
615SB
615W
616
617
617FRS
617LW
617P
617RW
617SB
654
683
903SB
Subtotal

$

Total-cost
1,666.01
1,913.98
4,702.86
46,898.19
3,999.52
2,507.66
4,702.86
1,906.22
31,284.06
27,654.70
47,465.17
7,489.98
2,129.39
3,269.00
2,082.96
45,298.29
8,116.22
2,077.32
3,281.94
2,041.36
3,968.76
46,058.74
7,024.97
2,403.47
3,968.76
12,230.13
45,405.48
6,938.69
2,120.23
4,096.46
2,317.39
8,937.51
10,843.62
1,287.83
315.26
297.59
315.26
759.42
5,205.34
1,750.96
3,440.72
2,633,308.01 $

19.61%
Fuel
0.00
0.00
0.00
7,151.34
0.00
0.00
0.00
0.00
5,620.62
3,360.53
7,017.86
0.00
0.00
0.00
0.00
5,665.49
0.00
0.00
0.00
0.00
0.00
6,204.71
0.00
0.00
0.00
0.00
5,826.82
0.00
0.00
0.00
0.00
958.34
2,612.84
0.00
0.00
0.00
0.00
0.00
900.20
0.00
0.00
373,064.07 $

Labor &
Fringe Benefits
Lube
0.00
302.40
0.00
206.96
0.00
0.00
446.93
8,757.64
0.00
1,487.76
0.00
488.95
0.00
0.00
0.00
200.47
232.70
3,429.71
160.14
3,204.01
193.20
7,884.51
0.00
2,435.10
0.00
254.72
0.00
147.96
0.00
252.22
94.06
5,510.30
0.00
1,808.31
0.00
279.01
0.00
307.26
0.00
248.94
0.00
0.00
20.49
6,050.03
0.00
895.97
0.00
531.52
0.00
0.00
0.00
1,924.56
42.76
5,979.15
3.99
820.50
0.00
346.97
0.00
106.76
0.00
456.45
0.00
1,694.11
0.00
2,474.70
0.00
124.33
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
123.21
1,521.81
0.00
1,247.65
0.00
1,370.87
20,165.75 $
710,805.77 $

Part
0.00
0.00
0.00
1,877.56
56.19
618.52
0.00
0.00
1,266.19
374.32
1,496.84
0.00
0.00
0.00
0.00
516.27
0.00
0.00
1,237.04
0.00
0.00
714.80
0.00
90.33
0.00
8,184.56
506.20
0.00
27.83
0.00
27.83
117.28
45.87
0.00
0.00
0.00
0.00
0.00
341.26
150.43
0.00
371,675.84 $

Overhead
59.30
40.58
0.00
1,717.37
291.75
95.88
0.00
39.31
672.57
628.31
1,546.15
477.52
49.95
29.01
49.46
1,080.57
354.61
54.71
60.25
48.82
0.00
1,186.41
175.70
104.23
0.00
377.41
1,172.51
160.90
68.04
20.94
89.51
332.21
485.29
24.38
0.00
0.00
0.00
0.00
298.43
244.66
268.83
139,389.07 $

45

Tire/batt
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
12,740.88 $

Annual
Depreciation
Sundry
0.00
1,304.31
0.00
1,666.44
0.00
4,702.86
2,773.23
24,174.12
148.42
2,015.40
0.00
1,304.31
0.00
4,702.86
0.00
1,666.44
2,048.59
18,013.68
2,001.67
17,925.72
2,983.01
26,343.60
88.28
4,489.08
0.00
1,824.72
59.63
3,032.40
0.00
1,781.28
3,298.09
29,133.51
0.00
5,953.30
0.00
1,743.60
0.00
1,677.39
0.00
1,743.60
0.00
3,968.76
3,254.49
28,627.81
0.00
5,953.30
0.00
1,677.39
0.00
3,968.76
0.00
1,743.60
3,254.49
28,623.55
0.00
5,953.30
0.00
1,677.39
0.00
3,968.76
0.00
1,743.60
143.50
5,692.07
143.50
5,081.42
0.00
1,139.12
0.00
315.26
0.00
297.59
0.00
315.26
0.00
759.42
2,020.43
0.00
108.22
0.00
0.00
1,801.02
117,928.91 $ 887,537.72

Units-Type
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
$

Revenue
2,060.80
950.79
4,285.17
34,777.58
5,378.40
2,141.30
4,125.87
2,002.07
28,759.73
17,493.75
32,794.96
5,220.70
2,326.45
5,209.12
2,326.73
24,281.33
4,789.10
1,159.50
1,449.00
1,020.36
4,516.16
29,296.21
4,863.80
1,662.33
4,508.20
1,743.12
26,987.04
4,556.70
2,008.48
4,253.32
1,457.11
2,966.40
10,356.30
2,539.80
803.92
1,038.45
803.92
2,405.43
7,113.50
4,345.76
4,219.50
2,120,898.92

Hours
128.00
61.50
134.50
372.75
162.00
133.00
129.50
129.50
308.25
187.50
351.50
157.25
144.50
163.50
150.50
260.25
144.25
75.00
90.00
66.00
141.75
314.00
146.50
103.25
141.50
112.75
289.25
137.25
124.75
133.50
94.25
80.00
111.00
76.50
52.00
64.50
52.00
75.50
102.50
100.50
75.00
96,297.70

96 of 128

Equipment Cost Analysis
December 31, 2025
Overhead Rate

19.61%

Total-cost
Equipment
Equipment Sold & Discarded
006
3,172.47
011
7,139.26
012
3,703.37
042P
877.36
043
15,122.65
043LW
560.99
043RW
560.99
043S
181.83
046
16,891.72
046LW
1,297.05
046P
1,233.21
046RW
777.92
046S
252.12
061
28,492.41
061LW
1,882.04
061P
1,469.43
061RW
1,921.45
061S
5,822.62
066
12,328.69
066P
827.79
066S
3,627.33
066W
499.47
134
10,647.40
Subtotal
$
119,289.57 $
Total State Classed

$

062
063
Subtotal WIP

$

Total 2025
Equipment Cost

$

2,752,597.58

$

145.86
145.58
291.44 $

2,752,889.02

$

Labor &
Fringe Benefits

Fuel

Lube

897.42
1,315.41
723.33
0.00
456.92
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1,382.38
0.00
0.00
0.00
0.00
870.04
0.00
0.00
0.00
250.92
5,896.42 $

13.43
22.28
23.08
0.00
31.77
0.00
0.00
0.00
33.60
0.00
0.00
0.00
0.00
197.10
0.00
0.00
0.00
0.00
15.42
0.00
0.00
0.00
118.89
455.57 $

378,960.49

$

90.13
89.85
179.98 $

379,140.47

$

20,621.32

$

0.00
0.00
$
-

20,621.32

$

Part

462.69
787.16
736.56
45.10
1,842.36
0.00
0.00
0.00
218.08
434.02
0.00
0.00
0.00
8,890.84
788.07
252.22
290.92
219.45
1,532.87
31.60
0.00
0.00
2,504.41
19,036.35 $
729,842.12

$

0.00
0.00
$

729,842.12

$

Overhead

1.43
323.48
107.93
31.62
256.37
0.00
0.00
0.00
0.00
0.00
71.89
0.00
0.00
2,299.53
175.62
6.53
0.00
0.00
1,129.60
27.83
0.00
0.00
1,542.06
5,973.89 $
377,649.73

$

90.73
154.36
144.44
8.84
361.29
0.00
0.00
0.00
42.77
85.11
0.00
0.00
0.00
1,743.49
154.54
49.46
57.05
43.03
300.60
6.20
0.00
0.00
491.11
3,733.02 $
143,122.09

55.73
55.73
111.46 $

377,761.19

$

Tire/batt

$

0.00
0.00
$
-

143,122.09

46

$

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
$
12,740.88

$

0.00
0.00
$

12,740.88

$

Sundry

Annual
Depreciation

315.77
346.71
261.03
0.00
734.55
0.00
0.00
0.00
734.55
0.00
0.00
0.00
0.00
1,247.92
0.00
0.00
0.00
213.45
124.15
0.00
207.97
0.00
779.12
4,965.22 $

1,391.00
4,189.86
1,707.00
791.80
11,439.39
560.99
560.99
181.83
15,862.72
777.92
1,161.32
777.92
252.12
12,731.15
763.81
1,161.22
1,573.48
5,346.69
8,356.01
762.16
3,419.36
499.47
4,960.89
79,229.10

122,894.13

$

966,766.82

0.00
0.00
$

0.00
0.00
-

122,894.13

$

966,766.82

Units-Type

Revenue

Hours

HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
$

1,672.72
0.00
1,244.24
112.70
1,866.00
139.14
139.14
531.20
0.00
0.00
0.00
0.00
0.00
7,673.93
564.29
716.45
154.60
1,767.90
4,898.25
434.70
1,145.40
371.04
910.31
24,342.01

101.50
39.00
75.50
7.00
20.00
9.00
9.00
16.00
0.00
0.00
0.00
0.00
0.00
82.25
36.50
44.50
10.00
53.25
52.50
27.00
34.50
24.00
21.50
663.00

$

2,145,240.93

96,960.70

HOUR
HOUR
$

$

0.00
0.00
$

2,145,240.93

0.00
0.00
-

96,960.70

97 of 128

Facility Equipment Cost Analysis
December 31, 2025
Overhead Rate
Equipment
PW102
PW102BL
PW105MR
PW128FM
PW200
PW200BR
PW201
PW203
PW701MD
PW721
PW721P
PW726
PW726S
PW727
PW727S
PW728
PW728P
PW729
PW729P
PW730
PW731
PW731P
PW732
PW733
PW733P
PW798 & Access
PW799
PW803
PW805
PW806
PW808
PW809
PW810
PW811
PW812
PW813
PW814
PW815
PW816
PW817 & Access
PW818MR
PW819S
PW901SB

$

Total-cost
1,969.70 $
70.02
274.24
3,903.56
9,463.70
620.01
1,717.65
6,927.35
139.37
10,845.38
1,782.44
4,771.36
539.25
6,354.43
610.84
9,290.21
93.44
22,517.63
1,642.68
9,962.57
10,617.58
1,756.58
8,935.90
12,244.99
1,788.31
1,426.88
299.20
736.31
7,055.58
3,575.17
5,052.48
6,041.33
4,855.41
5,592.31
988.02
1,350.66
2,938.43
6,151.32
5,611.37
6,612.21
3,839.86
3,753.18
4,867.00

19.61%
Fuel
487.34 $
0.00
0.00
0.00
1,375.46
0.00
121.69
119.48
0.00
2,978.57
0.00
1,926.47
0.00
1,179.32
0.00
3,441.77
0.00
3,136.10
0.00
1,322.91
1,644.72
0.00
1,330.40
1,185.14
0.00
51.84
0.00
88.76
249.24
624.54
493.01
360.79
655.06
24.25
0.00
0.00
12.37
737.76
101.29
323.73
0.00
60.02
0.00

Labor &
Lube Fringe Benefits
4.03 $
1,059.21 $
0.00
0.00
0.00
229.28
4.31
1,718.51
103.75
3,311.83
0.00
518.36
46.11
532.41
37.08
2,325.49
0.00
116.52
21.04
2,311.35
0.00
507.73
47.86
2,009.14
0.00
450.84
22.43
2,654.64
0.00
510.69
85.55
3,347.66
0.00
78.12
19.48
3,827.06
0.00
24.50
0.00
734.05
59.11
1,172.90
0.00
132.80
23.34
562.35
18.54
721.79
0.00
142.29
0.00
0.00
0.00
0.00
34.29
357.12
30.92
4,521.33
26.20
1,746.73
27.38
2,228.57
37.56
1,347.85
25.69
1,493.05
21.38
1,302.00
0.00
0.00
0.00
0.00
7.93
885.59
26.52
2,292.03
0.00
0.00
20.65
2,273.22
22.99
1,172.03
4.36
256.60
0.00
1,647.21

Part
144.79 $
0.00
0.00
843.72
2,307.41
0.00
333.03
268.95
0.00
2,011.57
667.84
143.89
0.00
1,839.29
0.00
1,467.49
0.00
2,515.06
434.38
858.07
601.31
0.00
0.00
491.53
19.12
655.98
299.20
179.97
144.87
290.05
1,321.38
307.61
982.84
423.07
0.00
0.00
276.39
738.52
233.21
309.65
0.00
20.32
1,509.63

47

Overhead
207.71 $
0.00
44.96
337.00
649.45
101.65
104.41
456.03
22.85
453.26
99.57
393.99
88.41
520.57
100.15
656.48
15.32
750.49
4.80
143.95
230.01
26.04
110.28
141.54
27.90
0.00
0.00
70.03
886.63
342.53
437.02
264.31
292.79
255.32
0.00
0.00
173.66
449.47
0.00
445.78
229.84
50.32
323.02

Tire/batt
$
0.00
0.00
0.00
1,602.00
0.00
580.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
257.88
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
146.24
0.00
0.00
0.00
0.00
86.09
0.00
0.00
0.00
0.00
0.00
0.00

Annual
Depreciation
Sundry
66.62 $
0.00
70.02
0.00
0.00
0.00
1,000.02
113.80
0.00
0.00
0.00
0.00
0.00
111.26
3,609.06
0.00
0.00
250.01
2,819.58
0.00
507.30
250.01
0.00
0.00
0.00
138.18
0.00
0.00
0.00
291.26
0.00
0.00
0.00
617.26
11,394.30
0.00
1,179.00
354.77
6,548.82
355.07
6,554.46
0.00
1,597.74
355.07
6,554.46
493.61
9,192.84
0.00
1,599.00
0.00
719.06
0.00
0.00
6.14
0.00
69.74
1,152.85
0.00
545.12
0.00
545.12
52.63
3,524.34
0.00
1,405.98
97.99
3,468.30
0.00
988.02
0.00
1,350.66
0.00
1,496.40
0.00
1,907.02
157.37
5,119.50
60.08
3,179.10
0.00
2,415.00
0.00
3,361.56
0.00
1,387.14

Units-Type
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR
HOUR

$

Revenue
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

Hours
83.25
0.00
7.25
33.25
394.75
0.00
73.25
118.50
0.00
340.00
0.00
71.01
0.00
79.50
0.00
317.25
0.00
153.50
0.00
96.75
37.75
0.00
1.00
35.00
0.00
12.75
0.00
35.00
115.75
228.25
237.00
197.25
258.50
22.75
0.00
0.00
11.50
257.50
13.00
166.45
68.75
44.50
0.00

98 of 128

Facility Equipment Cost Analysis
December 31, 2025
Overhead Rate
Equipment
PW902SB
PWSMALL EQUP
Subtotal

19.61%

$

Total-cost
1,613.16
42.34
201,241.41 $

Fuel
0.00
0.00
24,032.03 $

Equipment Sold & Discarded
PW718
Subtotal
$

745.12
745.12 $

41.69
41.69 $

FAC Total

$

201,986.53

$

24,073.72

$

Labor &
Lube Fringe Benefits
0.00
591.72
0.00
0.00
778.50 $
51,114.57 $

0.00
$
778.50

$

379.08
379.08 $
51,493.65

$

Part
65.40
0.00
22,705.54 $

Overhead
116.04
0.00
10,023.58 $

Tire/batt
0.00
0.00
2,672.21 $

0.00
$

74.34
74.34 $

0.00
$

22,705.54

$

48

10,097.92

$

2,672.21

$

Annual
Depreciation
Sundry
0.00
840.00
42.34
0.00
3,883.21 $
86,031.77

250.01
250.01 $
4,133.22

$

0.00
86,031.77

Units-Type
HOUR
HOUR
$

HOUR

Revenue
0.00
0.00
-

Hours

0.00
0.00
$

-

99 of 128

0.00
0.00
3,510.96

0.00
0.00
3,510.96

Major Road / Bridge Construction
Year 2025
County Trunk
Highway
CTH A
CTH B
CTH C
CTH DD
CTH ES
CTH H
CTH H

CTH A (West Co Line to CTH P)
CTH B (Gregory Dr to CTH H)
CTH C (CTH B to CTH X)
CTH DD (CTH JS to CTH D)
CTH ES Culvert Replacement
CTH H (USH 12 to Jefferson County)
CTH H (Williams St to STH 120 Lk)
Total Costs

$

$

Total
754,086.31
252,993.10
2,426,128.76
91,277.01
$2,600.55
111,182.55
76,625.25
3,714,893.53

49
100 of 128

Memorandum
To:

Public Works Committee Members

Cc:

Walworth County Administrator – Mark Luberda
Walworth County Finance Director – Jessica Conley
Walworth County Municipal Clerks

From:

Public Works Director – Richard Hough

Date:

Jun 1, 2026

Re:

Proposed Intergovernmental Material and Parts Fee

Purpose
The purpose of this memo is to request inclusion of a new Intergovernmental Material
and Parts Fee in the upcoming Walworth County Consolidated Fee Schedule. This fee
reflects a cost-recovery need identified through review of practices across Wisconsin
counties.
Background
As discussed with Finance, Walworth County currently applies only the
State-determined Administrative Rate (4.63%) when selling materials and parts to
intergovernmental clients (municipalities, schools). Many other counties apply this and
additional fees for material handling, storage, overhead, and loading. Our survey of
counties found that:
• A majority apply supplemental fees such as overhead, handling, loading, or
percentage markups.
• Several counties apply percentage-based charges (often 10%).
These findings indicate that Walworth County is currently the outlier in not recovering
these costs from intergovernmental clients.
Need for the Fee
The proposed fee is necessary to:
1. Recover costs associated with material handling, storage within County domes,
and administrative coordination.
2. Align Walworth County with common cost-recovery practices.
Public Works | W4097 County Road NN | Elkhorn, WI 53121
www.co.walworth.wi.us | (262) 741-3114 (o) | (262) 741-3117 (f)

101 of 128

Re:

Proposed Intergovernmental Material & Parts Fee

3. Offset annual operating expenses, with estimated revenue between $30,000 and
$35,000 annually.
4. Mitigate costs of owners, e.g., scales, salt bins, parts warehouse. Infrastructure
costs are less likely in the future to be supplemented by State and Federal
funding for improvement or replacement projects.
5. Offset annual inventory losses, particularly from client risks, e.g., not weighing in
after being loaded with salt.
Fee Structure Proposal
Establish a new fee description in Section 30-286:
Intergovernmental Material and Parts Fee
• Applied only to all intergovernmental clients (not internal departments).
• The Intergovernmental Materials and Parts Rate will be set at an additional 10%
(Option 2 – Below) to cover all materials and parts sold, which includes the
administrative fee.
Effective Date: 1 January 2027
Prior to implementation, Public Works will:
• Notify municipalities of the potential fees, for budget planning purposes.
• Incorporate the fee into the November ordinance adoption, with an effective date
of 1 January 2027.
Requested Action
Please include the attached draft fee schedule entry in the FY2027 fee schedule update
package for review during the Committee process.
Authority
The authority comes from Wisconsin Statutes §59.51. The county’s general
administrative authority to operate public works functions and set related charges.
Counties routinely rely on these sections when establishing fees not specifically
enumerated in statute.
Intentionally Left Blank

102 of 128

Re:

Proposed Intergovernmental Material & Parts Fee

Anticipated Impact on Clients:

103 of 128

Memorandum
To:

Public Works Committee Members

Cc:

Walworth County Administrator – Mark Luberda

From:

Public Works Director – Richard Hough

Date:

June 8, 2026

Re:

Highway Site Response Operations

Purpose
The purpose of this memo is to outline traditional and recently discussed procedures for
responding to traffic/roadway obstruction incidents.
Background
Recently, Walworth County experienced a significant traffic flow challenge when two
semis collided in a work zone in Waukesha, shutting down traffic on I-43 for hours.
Public Works had staff contact local officials to determine if support was required, but no
request for assistance was made until several hours later, when the situation was not
quickly resolved.
Procedures
Recently, the Public Works Department officials and Captains with the Sheriff's Office
met to discuss this and past procedures to determine whether there was room for
improvement in communication, logistics, and response protocols. What was agreed
was that Public Works is not and should not be the lead as site incident commander in
traffic zones, but provides on-call response. Public Works is resourced for various
incidents but having a go-to trailer or truck for situations was not necessary due to
infrequency of situations and unnecessary locking up resources that can be gathered
and dispatched as needed.
The Sheriff’s Deputies and dispatch will change communication procedures to improve
communication with Highway officials and avoid past situations whereby DPW staff are
either unnecessarily contacted for situations that are resolved before arrival, often
resulting in 4 hours of out of schedule or overtime pay, and, whereby deputies were
more readily available and capable of resolving a situation without Highway’s tools and
materials.
Public Works | W4097 County Road NN | Elkhorn, WI 53121
www.co.walworth.wi.us | (262) 741-3114 (o) | (262) 741-3117 (f)

104 of 128

Re:

Traffic Incident Response Operations

Furthermore, the parties agreed that communications would be improved by having the
Sergeants on duty communicate directly with Highway Superintendents on equipment
needs, labor requirements, and site management responsibilities.

105 of 128

PAYMENT REQUEST
*

102850

1. VENDOR #

4. VENDOR NAME

* obtain information from Munis Purchase Order Inquiry Screen

2. DATE SUBMITTED

2-Jun-26

3. SUBMITTED TO

Kristy Secord

SGTS INC
23100152

5. PO #

*

41130

6. ACCOUNT #

58150

7. ORDERED AMOUNT

$

2,163,222.97

*

8. LIQUIDATED TO DATE

$

2,117,213.82

*

9. BALANCE ON PO

$

46,009.15

*

10. AMOUNT TO BE PAID $

46,009.15

C2002

11. INVOICE / PAY APP
#

*

129484
attach invoice

$

12. BALANCE

14. LIQUIDATE BALANCE

15. CLOSE PO

0.00
YES

YES

NO

NO
18. PRINT NAME

SUBMITTED BY:

13. FINAL INVOICE

YES

NO

16. COMMITTEE
APPROVAL REQUIRED

YES

NO

PWC

FINANCE

Date

Vote

17. COMMITTEE
APPROVAL OBTAINED

19. INITIALS

20. DATE SIGNED

VIJAY NARAYANAN

2-Jun-26

APPROVED BY DIVISION
DIRECTOR:

VIJAY NARAYANAN

2-Jun-26

APPROVED BY PUBLIC
WORKS DIRECTOR:

RICHARD HOUGH

4 Jun 26

21. ADDITIONAL COMMENTS:
FINAL PAY APPLICATION

106 of 128
Saved in T:\SO Security Electronics Upgrades\05 CONSTRUCTION\Pay Applications\Payment Request Form - Invoice #IN22623-15 Password DPW

Form 6-220-A: One Time Cooperative Purchase ≥ $100,000
County Ordinance Requirement: Ord 17-20(g)(1)
Purchase requested by:
Requesting department: PW-Highway

Department contact: Vijay Narayanan

Department head name: Richard Hough

Initials:

Date:

22 May 26

Purchase description:
The chassis for this equipment is consistent with all chassis purchases by the department since 2004 – Mack, Granite
series, and shall be built according to detailed equipment specifications. This purchase includes proprietary
technology in a self-contained, slide-in winter maintenance tool – known as a First Responder Unit (FRS). The FRS
fits with the department’s current hybrid winter maintenance stance, allowing the equipment to hold both 1,400
gallons of liquid (which may be directly applied to the roadway or to pre-wet of salt), and eight tons of granular
simultaneously. Additional proprietary technology within this purchase is a direct-cast spinner, which allows the unit
to spread salt in specific, selected locations. This unit is removable during non-winter months, allowing year-round
use of the tandem dump body. This purchase is consistent with all department purchases since 2019.
Vendor information:
Vendor purchasing from: Douglas Dynamics Inc. (dba Henderson Products, Inc.), 11270 W. Park Place Suite 300,
Milwaukee, WI 53224
Pricing information:
Is there grant funding associated with this project: ☐ Yes ☒ No
Account Number: 5545-58150-W2630
Purchase amount: $498,498.94

Budget Available: $540,000.00

Is the pricing favorable to Walworth County? ☒ Yes ☐ No
Explain: Until further notice, the FRS unit and corresponding Mack chassis are the primary pieces of winter
maintenance equipment to be purchased by the department. All of the associated pieces of this unit are proprietary
technology singular to Henderson. Keeping with purchasing this equipment annually, allows for the necessary repair
parts inventory to be streamlined and presents the opportunity to have more capable mechanics familiar with the pain
points of these units and increases operator experience with system controls. Utilizing a cooperative contract for the
purchase, in this case NASPO ValuePoint, allows the county to benefit from a 10% discount on equipment and
installation – which in this case adds up to more than $30,000.

Cooperative contract information:
Cooperative agency: NASPO ValuePoint
Lead government agency: State of Michigan
Contract title and number: Truck Bodies, Seasonal Maintenance Equipment & Upfitting Services; Contract
#240000000304
Approved
Enacted 12/06/2019
Revised 01/17/2025

Cooperative Procurement

107 of 128 Form 6-220-A
Page 1 of 2

Form 6-220-A: One Time Cooperative Purchase ≥ $100,000
Contract term: 03/01/2024 – 02/28/2027

Solicitation method used for selection: Request for Proposal
Number of respondents to solicitation: Nine (9)
Were multiple awards made as a result of this solicitation? ☒ Yes ☐ No
If so, was pricing compared between multiple awarded vendors? ☐ Yes ☐ No ☒ N/A

Are terms and conditions acceptable to Walworth County? ☒ Yes ☐ No

Additional information (optional): Henderson products offers proprietary technology consistent with the department’s
goal to achieve a more hybrid granular/liquid winter maintenance operations stance. Additionally, the Mach chassis is an
approved item on the Walworth County Purchasing Appendix 6-123-A – the Standardization Equipment and Material
Listing, which is approved annually by the County Board.

Awarding Authority: ________________ Signature:

Approved
Enacted

Cooperative Procurement

Date:

108 of 128 Form 6-220-A
Page 2 of 2

Resolution No. **-07/26
Authorizing a Budget Increase of $340,000 in the General Fund for the Sheriff’s Office
Organizational Study with General Fund Available Fund Balance Reserves
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Moved/Sponsored by: Executive, Public Works, and Finance Committees
WHEREAS, the County Board authorized a Sheriff’s Office Organizational Study (C2509) to
assess and analyze current and future needs comparative to other similar sized agencies to
determine the best solution for our future structure and staffing levels with a 2025 established
capital project expenditure budget of $60,000 in the Sheriff’s Office adopted budget; and,
WHEREAS, the Sheriff’s Office Organizational Study project has received several vendor
responses to its formal solicitation which are currently being evaluated by the Sheriff’s Office,
all of which have been determined to exceed the County’s current budget; and,
WHEREAS, the project is vitally important to future operations which could include major
changes to operational and capital budget needs such as additional staff or vehicles which have a
costly annual impact to the County with the Sheriff’s Office primarily funded with County
budget resources such as property tax; and,
WHEREAS, it is in the County’s best interest to complete a thorough and complete study which
reviews as many operational aspects as possible to determine solutions which provide an allencompassing and individualized response to the County’s public safety needs; and,
WHEREAS, the County Board approved Resolution No. 12-05/26 Closing Fiscal Year 2025 on
May 12, 2026, authorizing the carryforward of the Sheriff’s Office Organizational Study capital
project into 2026 and closing all departments’ remaining operating budgets which included the
return of $1,951,919 from the Sheriff’s Office; and,
WHEREAS, the Finance Committee will receive the Sheriff’s Office recommendation to award
a contract to a vendor as early as their July meeting, and the Sheriff’s Office would like to have
sufficient funding in place to begin the study to allow for any of the vendors to be recommended
based on the evaluation process without funding concerns slowing down the start of the study;
and,
WHEREAS, a $340,000 increase to a total capital project budget of $400,000 will be necessary
to ensure funding is available for any of the potential vendor outcomes of the study; and,
WHEREAS, the costs submitted by vendors vary significantly, so it would be appropriate that
regardless of the total award amount that the Finance Committee be directed to authorize the
award; and,
WHEREAS, any funds not needed for this study shall be lapsed at the completion of this project
or at yearend and may not be transferred out of this project for any other capital or operational
purpose; and,

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WHEREAS, the $340,000 project increase will be funded with General Fund available fund
balance which has approximately $14,035,235 of funding available over the General Fund’s
minimum fund balance reserve.
NOW, THEREFORE, BE IT RESOLVED, the Walworth County Board of Supervisors
authorizes the use of $340,000 General Fund available fund balance after the 2025 yearend close
to increase the Sheriff’s Office Organizational Study capital project expenditure budget.
BE IT FURTHER RESOLVED, that the Walworth County Board of Supervisors directs the
Sheriff’s Office Organizational Study to be awarded by the Finance Committee regardless of the
total recommended dollar award value to ensure the recommendation aligns with the intent of the
County Board to provide information for future budget decisions.
BE IT FURTHER RESOLVED, that the Walworth County Board of Supervisors directs the
Finance Committee and staff ensure no funds from this project are transferred out of this project
for any other capital or operational purpose other than to lapse funds no longer needed for this
project or after project completion.

Rick Stacey
County Board Chair

Susi Pike
County Clerk

County Board Meeting Date: July 14, 2026
Action Required:

Majority Vote

Two-thirds Vote X

Other ______

Policy and Fiscal Note is attached.
Reviewed and approved pursuant to Section 2-91 of the Walworth County Code of Ordinances:
___________________________________________
Michael P. Cotter
Date
Corporation Counsel

___________________________________________
Jessica Conley
Date
Finance Director

___________________________________________
Mark W. Luberda
Date
County Administrator
If unsigned, exceptions shall be so noted by the County Administrator.

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Policy and Fiscal Note
Resolution No. **-07/26
I.

Title: Authorizing a Budget Increase of $340,000 in the General Fund for the Sheriff’s
Office Organizational Study with General Fund Available Fund Balance Reserves

II.

Purpose and Policy Impact Statement: The Sheriff’s Office Organizational Study is
currently out for solicitation and funding in the current capital project will be insufficient
to fund any of the vendors selected. This resolution provides funding from the year end
close in the County’s General Fund as available fund balance. The new project total will
be $400,000, an increase of $340,000 to allow any of the vendors to be selected upon the
completion of the evaluation process. This resolution also provides that the Finance
Committee will make the award regardless of total award value to ensure that the intent
of this project aligns with the County Board’s intention to gather information for future
budget decisions.

III.

Budget and Fiscal Impact: Project C2509 Sheriff’s Office Organizational Study
expenditure budget shall be increased by $340,000 to provide funding for the
recommended vendor which shall be awarded by the Finance Committee. Funding shall
be provided by the General Fund available fund balance account which has sufficient
funding over the minimum fund balance requirements. No funding may be utilized for
any other purpose other than this project until it is lapsed.

IV.

Referred to the following standing committee(s) for consideration and date of
referral:
Committee:

Executive Committee

Date: June 15, 2026

Public Works Committee

Date: June 15, 2026

Finance Committee

Date: June 18, 2026

Vote:
Committee:
Vote:
Committee:
Vote:

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County Board Meeting Date: July 14, 2026
Policy and fiscal note has been reviewed and approved as an accurate statement of the probable policy and fiscal
impacts associated with passage of the attached resolution.
___________________________________________
Michael P. Cotter
Date
Corporation Counsel

___________________________________________
Jessica Conley
Date
Finance Director

___________________________________________
Mark W. Luberda
Date
County Administrator

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Resolution No. **-07/26
Authorizing Years Six Through Ten of the 2027 Walworth County 10-Year Capital
Improvement Plan
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Moved/Sponsored by: Public Works Committee
WHEREAS, the Walworth County Administrator reviewed and recommended changes to the
out years of the 2027 Walworth County 10-Year Capital Improvement Plan consisting of years
2032 (year 6) through 2036 (year 10) which provides a valuable planning tool for capital and
long-term funding decisions; and,
WHEREAS, the Walworth County Public Works Committee reviewed and recommended year 6
through year 10 of the 2027 Walworth County 10-Year Capital Improvement Plan on June 15,
2026; and,
WHEREAS, Walworth County’s 2027 budget process is not complete and the out years of the
capital improvement plan authorized here will be presented with the County’s various 2027
budget book levels including the Administrator’s Budget, Preliminary Budget, and Adopted
Budget unchanged per Exhibit A unless the County Board alters the plan as part of the final
resolution adopting the 2027 budget.
NOW, THEREFORE, BE IT RESOLVED by the Walworth County Board of Supervisors that
the 2027 Walworth County 10-Year Capital Improvement Plan for Years 6 through 10 is hereby
approved as presented in Exhibit A, and will be included in the various 2027 budget book levels
as approved of the date of this resolution unless the County Board provides further changes as
part of the remaining 2027 budget process requiring further formal County Board action.
BE IT FURTHER RESOLVED that the Finance Director is hereby authorized to make
technical corrections to the budget document which are consistent with the actions of this Board.

Rick Stacey
County Board Chair

Susi Pike
County Clerk

County Board Meeting Date: July 14, 2026

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Action Required:

Majority Vote

X

Two-thirds Vote

Other ______

Policy and Fiscal Note is attached.
Reviewed and approved pursuant to Section 2-91 of the Walworth County Code of Ordinances:
___________________________________
Jessica Conley
Date
Finance Director

___________________________________
Michael P. Cotter
Date
Corporation Counsel
___________________________________
Mark W. Luberda
Date
County Administrator

If unsigned, exceptions shall be so noted by the County Administrator.

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Policy and Fiscal Note
Resolution No. **-07/26
I.

Title: Authorizing Years Six Through Ten of the 2027 Walworth County 10-Year
Capital Improvement Plan

II.

Purpose and Policy Impact: The purpose of this resolution is to approve years six
through ten of the Walworth County 10-Year Capital Improvement Plan, without
authorizing any funding appropriations for the 2027 budget process. The County will
include this information in the associated 2027 budget documents upon approval. Any
further recommendations from committees to modify the plan will require formal County
Board action as part of the 2027 budget adoption resolution in November 2026.

III.

Budget and Fiscal Impact: The adopted Exhibit A document is a budget planning tool
and no fiscal or adopted budget impacts will result with the approval of this resolution.

IV.

Referred to the following standing committee(s) for consideration and date of
referral:
Committee:

Public Works Committee

Date: June 15, 2026

Vote:
County Board Meeting Date: July 14, 2026
Policy and fiscal note has been reviewed and approved as an accurate statement of the probable policy and fiscal
impacts associated with passage of the attached resolution.
___________________________________
Michael P. Cotter
Date
Corporation Counsel

Mark W. Luberda
County Administrator

____________________________________
Jessica Conley
Date
Finance Director

Date

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Exhibit A
Walworth County
2027 Capital Improvement Plan Years 6 through 10
Preliminary Plan 2032 - 2036

2032

2033

2034

2035

2036

Capital Projects Dept - Building - Government Center
GC LURM Furniture Replacement

250,000

GC LURM Offices Remodel

225,000

GC Exterior Cladding Replacement

640,000

GC Roof Drains & Domestic Water Lines

165,000

GC Window Replacements

6,000,000
1,000,000

475,000

805,000

7,000,000

HHS Flooring Replacement - Annual

40,000

40,000

40,000

Public Health Spectrophotometer Replaced

10,000

HHS Chiller Replacement

40,000

500,000

Public Health Lab Incubator Replacement

12,000

Capital Projects Dept - Building - Health & Human Services

50,000

40,000

40,000

40,000

92,000

540,000

40,000

50,000

50,000

50,000

Capital Projects Dept - Building - Judicial Center
JC Window Replacement
JC Air Handling Unit Upgrades

1,000,000
800,000

JC Elevator Renovations

200,000

JC Exterior Sealant

180,000

JC Flooring Replacement - Annual

50,000

JC Emergency Generator Replacement

50,000
256,000

JC IT Liebert CRAC Unit Replacement

225,000
2,230,000

50,000

50,000

275,000

36,000

36,000

306,000

Capital Projects Dept - Building - Law Enforcement Center
SO Huber Roof Replacement

550,000

SO Exterior Sealant

380,000

SO 2nd Floor Admin HVAC Renovation

100,000

SO Range Phase Converter System Replace

50,000

SO Exhaust Fan Replacements (4)

36,000

36,000

SO Jail Intake Remodel/Update

25,000

150,000

SO Administration Area Elevator Rehab

400,000

SO Energy Recovery Unit Replacement

30,000

375,000
50,000

1,000,000

616,000

461,000

1,036,000

120,000

222,000

200,000

130,000

120,000

222,000

200,000

130,000

SO Chiller Rehab or Replacement
1,141,000

Capital Projects Dept - Dept Req - Clerk of Courts
Court Room Technology Refresh Cycle

Capital Projects Dept - Dept Req - Health & Human Services
HHS Meals on Wheels Vehicle Repl. (2)
HHS Passenger Vehicle Replacements (2)

180,000
84,000

168,000

264,000

168,000

116 of 128

Exhibit A

2032

2033

2034

2035

2036

Capital Projects Dept - Dept Req - Information Technology
Buildings Network Infrastructure Repl.

325,000

175,000

Data Center Core Network Infrastructure

145,000

130,000

Server Host Infrastructure Replacement

55,000

90,000

Storage Infrastructure Replacement

350,000

Backup Infrastructure Replacement

175,000

Conference Room Displays (8) Repl.

80,000

340,000

260,000

150,000

60,000
57,500

57,500

60,000
375,000

250,000
80,000

IT Fleet Vehicle Replacement

63,000

JC & SO Firewall Replacement

300,000

Multi-Function Printer Replacements
525,000

1,000,000

647,500

150,000

150,000

607,500

1,098,000

Capital Projects Dept - Dept Req - LURM
LURM Vehicle Replacement

66,000
66,000

Capital Projects Dept - Dept Req - Public Works - Facilities
Facilities Truck w/ Dump Insert Repl

115,000

Facilities Truck & Plow Replacement (1)

100,000

Facilities UTV Replacement

35,000

206,000

108,500

206,000

108,500

66,000

1,270,000

1,310,000

1,360,000

50,000

56,000

19,756

20,448

21,164

800,000

800,000

800,000

2,139,756

2,186,448

2,211,764

Facilities Brine Sprayer (3) Replacement

66,000
250,000

Capital Projects Dept - Dept Req - Public Works - Parks
White River Parking Lot Resurfacing
Park and Open Space Plan

286,000
50,000
336,000

Capital Projects Dept - Dept Req - Sheriff's Office
Squad Replacement Purchase (10)

1,180,000

K-9 Unit Replacement

43,000

Patrol Drone Replacement

18,441

Mobile Emergency Response Vehicle Repl.

1,230,000
19,087
1,500,000

Portable and Mobile Radio Replacement
Dive Air Hose Replacement

30,600
1,241,441

2,749,087

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Exhibit A

2032

2033

2034

2035

2036

Capital Projects Dept - Roadway Infrastructure
CTH K (S. Co. Line to US-14)

5,091,000

CTH F (STH 67 to STH 50)

259,000

2,692,000

CTH C (State Line to STH-67)

108,000

1,448,000

CTH F Realignment - Lake Prie. Bus. Park

50,000

100,000

Unallocated Road Construction

205,000

1,084,000

CTH ES (USH 12 to CTH D)

30,000

261,000

3,507,000

CTH N (STH-20 to CTH J)

30,000

104,000

1,403,000

100,000

CTH P (CTH M to CTH A)

6,791,000

CTH F (STH 50 to USH-11)

30,000

150,000

2,019,000

CTH P Bridge over Bluff Creek

30,000

157,000

1,465,000

30,000

185,000

Whitewater Lake Dam Spillway Reconstruct

50,000

CTH H (LG City Limits to Williams St)
CTH P (CTH A to USH-12)
5,508,000

30,000

491,000

4,405,000

8,300,000

5,377,000

4,310,000

60,000

60,000

60,000

42,000

45,000

45,000

102,000

105,000

Children with Disabilities Education Board Dept
CDEB Parking Lot Refurbishment

2,430,000

CDEB Roof Replacement

1,300,000

CDEB South Playground Replacement

650,000

CDEB Flooring Replacement - Annual

60,000

60,000

CDEB Air Handling Unit Upgrades

50,000

1,000,000

Smart Board Replacement Cycle (7)

42,000

CDEB Emergency Generator Replacement

42,000
250,000

CDEB Bleacher Replacements (2)

100,000
4,532,000

1,352,000

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205,000

Exhibit A

2032

2033

2034

2035

2036

Lakeland Health Care Center Dept
Kitchen Hood & Controls

75,000

Whirlpool Tubs

25,000

30 Quart Floor Mixer

14,000

Full Body Lift

13,000

Food Holding/Transport Carts (2)

12,000

Vital Signs Monitors (2)

10,400

Sit to Stand Lift

9,000

Cook & Hold Oven

8,500

Double Deck Convection Oven

8,300

Ice & Water Dispenser

6,500

Resident Room/Household Recliners (2)

6,000

French Door Refrigerators (2)

4,000

Wheelchair Scale

2,500

13,000

13,000

25,000

25,000

13,000

13,000

9,000

9,000

26,000

13,000

4,000

4,000

12,000
9,000

9,000

6,000
4,000

4,000

2,500

25 Gallon Natural Gas Steam Kettle

40,000

Wheelchair Washer

17,000

Omni Cycle Rehab System

9,000

Automated External Defibrillators (3)

7,500

Air Mattresses (2)

5,900

Meat Grinder/Chopper

15,000

Natural Gas Deep Fryer

15,000

Commercial Food Cutter

12,000

6 Gallon Electric Steam Kettle

7,000

3.5 Quart Food Processor

5,000

Chest Freezer

4,000

Combination Oven/Steamer

26,000

Steam Table

4,300

LHCC Wheelchair Accessible Vehicle Repl

102,000

Nurse Call Light System

350,000
194,200

105,400

102,000

535,800

90,000

Land Information Dept
GIS Environment System

100,000

Orthophotography Acquisition

60,000

60,000

100,000

160,000

60,000

LIDAR Flight

100,000
100,000

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100,000

Exhibit A

2032

2033

2034

2035

2036

1,024,000

1,050,000

1,080,000

126,000

119,800

Public Works - Highway Dept
Tandem Axle Patrol Truck Replacement

485,000

Patrol Truck Replacement (2)

237,600

DPW Heating Boiler Replacement

200,000

Foreman Truck Replacement

155,300

Superintendent Vehicle Replacement

72,000

Forklift Replacement

45,366

Mower Attachment Replacement

38,100

Tandem Utility Trailer Replacement

26,000

500,000

164,700
73,000

74,000
48,200
39,000
28,500

Aerial Bucket Replacement

325,000

Flat Bed Truck Replacement

195,000

Wood Chipper Replacement

75,000

DPW Scale Replacement

40,000

201,000
225,000

Parts Truck Replacement

74,000

Portable and Mobile Radio Replacements

70,000

Broom Brush Attachment Replacement

17,500

70,000

Tractor Replacement

70,000
208,000

Dump Truck Single Axle Replacement

400,000
1,259,366

1,208,000

2,024,400

1,707,300

1,358,000

40,000

40,000

40,000

40,000

40,000

116,000

40,000

40,000

Sheriff's Office - Sheriff Restricted Dept
Jail Flooring Replacement - Annual
Jail Washer & Dryer Replacements

76,000
40,000

40,000

Transit Dept
Passenger Wheelchair Access Repl (4)

Grand Total

382,747

299,761

291,907

217,795

224,329

382,747

299,761

291,907

217,795

224,329

18,324,754

13,312,248

22,224,563

12,536,343

10,245,093

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Resolution No. **-07/26
Authorizing Acceptance of Non-State Grant Program and Increasing the Budget Available
for the Webster House Repairs Project
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Moved/Sponsored by: Public Works Committee and Finance Committee
WHEREAS, Walworth County applied for funding from Non-State Grant Program for Local
Infrastructure Improvement and Community Development Projects in Wisconsin and was
awarded $26,000; and,
WHEREAS, the application was approved by the Public Works Committee in October of 2025;
and,
WHEREAS, there is significant exterior work required to preserve and protect the Webster
House; and,
WHEREAS, the Non-State Grant Program is a 50% matching fund project requiring the County
or other non-state funding source; and,
WHEREAS, the 2026 Capital Improvement Plan has incorporated $280,000 project funded with
a federal grant of $125,000 and $155,000 of Capital Project capital improvement committed fund
balance, which meets the matching requirements; and,
WHEREAS, acceptance of the Non-State Grant Program is time-sensitive; and,
WHEREAS, bids for the project have come in at the available budget with critical alternative
bids unfunded; and,
WHEREAS, the staff have been informed by federal grant managers of the federal grant
currently funding $125,000 of this project that we must address some of the windows in the
project; and,
WHEREAS, the staff have identified 5 of 29 total windows with severe wood-damage to replace
to meet this federal grant requirement; and,
WHEREAS, the anticipated awarded construction project will be $297,800 plus construction
administration charges of an additional $31,376 recommended to be awarded by the Public
Works Committee contingent upon the passage of this resolution to increase the funding; and,
WHEREAS, the project will require some contingency funding; and,
WHEREAS, staff request an additional $50,000 of available Capital Project capital
improvement committed fund balance in addition to the added $26,000 of Non-State Grant
Program funding for a total project budget of $356,000 to accommodate the addition of the
contingency and window improvements above the bid award recommendation.

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NOW, THEREFORE, BE IT RESOLVED, that Walworth County Board of Supervisors
directs the County Administrator and the Public Works Director to accept the $26,000 Non-State
grant, agree to the terms and conditions, and submit requested grant documentation for the
continued restoration of the Webster House.
BE IT FURTHER RESOLVED that “one-time” grants continue to require authorization as
specified in Chapter 30, Article VIII of Walworth County Code of Ordinances.
BE IT FURTHER RESOLVED that the Webster House Repairs project expenditure budget be
increased $76,000, funded by an additional $50,000 from Capital Project Fund available capital
improvement committed fund balance and $26,000 of new grant funds to address window
replacement requirements and provide some contingency funding, for a total overall project
budget of $356,000.
Rick Stacey
County Board Chair

Susi Pike
County Clerk

County Board Meeting Date: July 14, 2026
Action Required:

Majority Vote

Two-thirds Vote X

Other ______

Policy and Fiscal Note is attached.
Reviewed and approved pursuant to Section 2-91 of the Walworth County Code of Ordinances:
___________________________________
Michael P. Cotter
Date
Corporation Counsel

___________________________________
Jessica Conley
Date
Finance Director

___________________________________
Mark W. Luberda
Date
County Administrator
If unsigned, exceptions shall be so noted by the County Administrator.

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Policy and Fiscal Note
Resolution No. **-07/26
I.

Title: Authorizing Acceptance of Non-State Grant Program and Increasing the Budget
Available for the Webster House Repairs Project

II.

Purpose and Policy Impact Statement: This resolution authorizes the Department of
Public Works to accept and administer the Non-State Grant Program grant. Additionally,
the resolution provides additional funding to address window replacement concerns to
meet federal grant requirements while providing some project contingency funding.

III.

Budget and Fiscal Impact:. Currently, the Department has $280,000 budgeted in 2026
for the Webster House Repairs Project additional exterior restoration in the Capital
Project Fund. This resolution increases the project budget with the addition of the
$26,000 Non-State Grant Program funding. The match has already been met by the
existing funding in the project. In addition, to address federal grant requirements related
to window replacement and to provide a modest project contingency based on the bid
awards received, an additional $50,000 from the Capital Project Fund capital
improvement committed fund balance account will be used to increase the project budget
for a total project budget of $356,000.

IV.

Referred to the following standing committee(s) for consideration and date of
referral:
Committee:

Public Works Committee

Date: June 15, 2026

Finance Committee

Date: June 18, 2026

Vote:
Committee:
Vote:
County Board Meeting Date: July 14, 2026
Policy and fiscal note has been reviewed and approved as an accurate statement of the probable policy and fiscal
impacts associated with passage of the attached resolution.
___________________________________
Michael P. Cotter
Date
Corporation Counsel
Mark W. Luberda
County Administrator

____________________________________
Jessica Conley
Date
Finance Director

Date

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Resolution No. **-07/26
Establishing a Budget and Creating a New 2026 Capital Improvement Project to Conduct a
Facilities Needs Assessment for the Government Center
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Moved/Sponsored by: Public Works Committee and Finance Committee
WHEREAS, the Public Works Committee has been presented specific information for the last
two years regarding the potential long-term costs of maintaining occupancy of the Walworth
County Government Center (“Government Center”); and,
WHEREAS, Plunkett Raysich Architects, LLP provided a study of alternative futures for the
Government Center; and,
WHEREAS, the Public Works Committee voted 5-0 to conduct a Facilities Needs Assessment
that considers and compares a stay-the-course or maintain the existing Government Center
option to new construction options; and,
WHEREAS, the new construction options will include the Lakeland Campus building and a new
structure in a different location of Veterans’ Park; and,
WHEREAS, the study will conduct a thorough building assessment and validate the existing
capital improvement project strategy for the present Government Center; and,
WHEREAS, Government Center and Public Works staff will be engaged by consultants to
validate their needs and desires in a new facility; and,
WHEREAS, the staff will equally consider a minimal needs and square footage reduction
strategy by leveraging available space at existing county facilities, use of modern technology,
and emerging work practices, e.g., telework; and,
WHEREAS, the facilities needs assessment will provide a basic layout of potential buildings,
locations, and cost implications for comparison; and,
WHEREAS, there are implications on the City of Elkhorn Police Department, a current
occupant of the Government Center, that will need to be taken into consideration; and,
WHEREAS, there are implications on the use of Veterans’ Park by the City of Elkhorn and the
public that will need to be taken into consideration; and,
WHEREAS, the 2026 Walworth County 5-year Capital Improvement Plan included $175,000
for the Government Center Rebuild Pre-design in 2027 which will need to be increased and
funded through capital improvement reserves due to the change in timing and increased scope of
work.

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NOW, THEREFORE, BE IT RESOLVED, the Walworth County Board of Supervisors
authorizes a new capital improvement project for the Public Works Department to conduct a
Facilities Needs Assessment for the Government Center.
BE IT FURTHER RESOLVED that the Walworth County Board of Supervisors authorizes a
new capital project in the Capital Projects Fund utilizing available capital improvement
committed fund balance for a total expenditure budget of $200,000.

Rick Stacey
County Board Chair

Susi Pike
County Clerk

County Board Meeting Date: July 14, 2026
Action Required:

Majority Vote

Two-thirds Vote X

Other ______

Policy and Fiscal Note is attached.
Reviewed and approved pursuant to Section 2-91 of the Walworth County Code of Ordinances:
___________________________________
Michael P. Cotter
Date
Corporation Counsel

___________________________________
Jessica Conley
Date
Finance Director

___________________________________
Mark W. Luberda
Date
County Administrator
If unsigned, exceptions shall be so noted by the County Administrator.

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Policy and Fiscal Note
Resolution No. **-07/26
I.

Title: Establishing a Budget and Creating a New 2026 Capital Improvement Project to
Conduct a Facilities Needs Assessment for the Government Center

II.

Purpose and Policy Impact Statement: This resolution authorizes the $200,000 in
funding to conduct a facilities needs assessment concerning the future of the Government
Center. Assessment will provide a basic design for two potential alternate locations for
the Government Center, one in downtown Elkhorn and the other on the Lakeland
Campus. The assessment will validate the present projects on the 10-year capital
improvement program, confirming and prioritizing project needs and cost estimates. The
assessment will provide a cost comparison of three alternatives, based on a more detailed
analysis than the original study conducted by consultants in 2023-2024.

III.

Budget and Fiscal Impact: Project will cost approximately $200,000 to conduct a
detailed building assessment of the existing Government Center, provide basic layout of
any new facilities, and coordinate with county representatives (and others). This
resolution authorizes the creation of the new $200,000 project in the Capital Projects
Fund with the use of capital improvement committed fund balance.

IV.

Referred to the following standing committee(s) for consideration and date of
referral:
Committee:

Public Works Committee

Date: June 15, 2026

Finance Committee

Date: June 18, 2026

Vote:
Committee:
Vote:
County Board Meeting Date: July 14, 2026
Policy and fiscal note has been reviewed and approved as an accurate statement of the probable policy and fiscal
impacts associated with passage of the attached resolution.
___________________________________
Michael P. Cotter
Date
Corporation Counsel
Mark W. Luberda
County Administrator

____________________________________
Jessica Conley
Date
Finance Director

Date

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Resolution No. **-07/26
Authorizing the Public Works 2007 Chevrolet EZ Liner Paint Truck to be Declared
Surplus and Authorizing Staff to Dispose of the Asset
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Moved/Sponsored by: Public Works Committee and Finance Committee
WHEREAS, the Public Works Department purchased a Chevrolet EZ Liner Paint Truck in 2007
with an estimated trade-in value of $100,000 and a June 2027 book value of $86,954; and,
WHEREAS, the department's 10-Year Equipment Management plan has a new paint truck listed
for acquisition with an established budget in 2025, project W2523, vendor selection in 2026, and
expected delivery in mid-2027 which is likely when the trade-in will occur; and,
WHEREAS, the department has identified that the vendor selected to provide the new paint
truck is willing to enter into a contractual agreement upon approval of this resolution for the
trade-in which will not physically occur until delivery of the new truck is received; and,
WHEREAS, the declaration of surplus and decision to trade-in the truck needs to be determined
now, at the time of contractual obligation for the new paint truck, as the budget for the new truck
will not provide sufficient funding without the value of the trade-in as part of the contract
agreement to offset to this purchase; and,
WHEREAS, budgeted funds exist in the Highway Fund in the event a loss on the sale of the
asset is incurred.
NOW, THEREFORE, BE IT RESOLVED that the Walworth County Board of Supervisors
shall declare the 2007 Chevrolet EZ Liner Paint Truck as surplus property and approve disposal
by County staff according to County policy.

Rick Stacey
County Board Chair

Susi Pike
County Clerk

County Board Meeting Date: July 14, 2026
Action Required:

Majority Vote

X

Two-thirds Vote

Other

Policy and Fiscal Note is attached.
Reviewed and approved pursuant to Section 2-91 of the Walworth County Code of Ordinances:
____________________________
Michael P. Cotter
Date
Corporation Counsel
Mark W. Luberda
County Administrator

_____________________________
Jessica Conley
Date
Finance Director

Date

If unsigned, exceptions shall be so noted by the County Administrator.
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Policy and Fiscal Note
Resolution No. **-07/26
I.

Title: Authorizing the Public Works 2007 Chevrolet EZ Liner Paint Truck to be
Declared Surplus and Authorizing Staff to Dispose of the Asset

II.

Purpose and Policy Impact Statement: This resolution aims to declare the 2007
Chevrolet EZ Liner Paint Truck as surplus pursuant to Section 30-262-(c)(7) of the
Walworth County Code of Ordinances.

III.

Budget and Fiscal Impact: The 2007 Chevrolet EZ Liner Paint Truck has an estimated
fair market value or trade-in value of $100,000 and a book value of $86,954 in June
2027. Revenue expected from the trade-in value will be netted against book value. The
gain or loss will vary based on the actual sale or trade-in. No budget amendment is
required at this time and a 2026 budget of $85,000 exists in the event of an equipment
disposal loss.

IV.

Referred to the following standing committees for consideration and date of
referral:
Committee:

Public Works Committee

Date: June 15, 2026

Finance Committee

Date: June 18, 2026

Vote:
Committee:
Vote:
County Board Meeting Date: July 14, 2026
Policy and fiscal note has been reviewed and approved as an accurate statement of the probable policy and fiscal
impacts associated with passage of the attached resolution.
___________________________________
Michael P. Cotter
Date
Corporation Counsel

Mark W. Luberda
County Administrator

____________________________________
Jessica Conley
Date
Finance Director

Date

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