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OSH KO SH C OMMO N C O UN C I L A GEN DA C O UN C IL C H A MB ER S, C ITY H ALL OSH KO SH , W I SC ON SI N Septem be r 9, 2025 If anyone requires reasonable ADA accommodations, please contact the office of the City Manager at citymgr@oshkoshwi.gov, or phone 920-236-5002. To send written correspondence to the Council, mail it to the City Manager, place it in the City Hall dropbox, or email it to council@oshkoshwi.gov (prior to the Council meeting). A.CALL TO ORDER (6 :0 0 p.m .) B.ROLL CALL C.INVOCATION - VOTING FIRST Depu ty Mayor Steph en son In v ocation #1 D.PLEDGE OF ALLEGIANCE Sou th Park Middle Sch ool E.PROCLAMATIONS (issu ed ah ead of m eetin g) Pedestrian Safety Mon th (O ctober 2 0 2 5 ) & Wh ite Can e Safety Day Proclam ation (O ctober 1 5 , 2 0 2 5 ) Crash R espon der Safety Week , Nov em ber 1 7 - 2 1 , 2 0 2 5 F.PRESENTATION 1.R ev iew of 2 0 2 4 An n u al Com preh en siv e Fin an cial R eport (ACFR ) by KerberR ose G.PUBLIC STATEMENTS TO COUNCIL (Th e pu blic is to address th e Cou n cil on ly. Statem en ts are lim ited to fiv e (5 ) m in u tes; th ey m u st address item s th at are n ot listed on th e Cou n cil m eetin g ag en da, are lim ited to issu es th at h av e an im pact on th e City of O sh k osh an d th e Com m on Cou n cil m ay address at a fu tu re m eetin g , an d m u st n ot in clu de en dorsem en ts of an y can didates or oth er election eerin g). If you requ ire m ore tim e, please in form th e Mayor at th e beg in n in g of you r presen tation . H.CONSENT AGENDA ITEMS (Con sen t Agen da item s are th ose item s of a rou tin e adm in istrativ e n atu re th at are v oted on by th e Cou n cil in a sin g le roll call v ote. Staff recom m en ds approv al of all item s. An y m em ber of th e pu blic or Com m on Cou n cil m ay requ est th at an item be rem ov ed from th e Con sen t Ag en da for discu ssion .) 2.R eport of Bills 3.Ju ly 2 0 2 5 Fin an cial R eports 4.Approv e Com m on Cou n cil Meetin g Min u tes 0 8 .2 6 .2 5 5.R eceipt & Filin g of Claim Filed with th e City's In su ran ce Com pan y - Kelly & Em ily Flan ig an 6.R eceipt & Filin g of Claim Filed with th e City's In su ran ce Com pan y - R ah eim Cason 7.R es 2 5 -4 6 6 Update Desig n ation of Au th orized Sign ers 8.R es 2 5 -4 6 7 Deferred Paym en t Ag reem en t Policy 9.R es 2 5 -4 6 8 Approv e 2 0 2 5 Bu dg et Am en dm en t an d Profession al Serv ices Ag reem en t from CAMA Clou d Tech n olog ies, LLC for Com pu ter Assisted Mass Appraisal (CAMA) Serv ices for Com m u n ity Dev elopm en t Departm en t ($2 1 2 ,6 2 0 in on e-tim e im plem en tation costs; $4 7 ,8 4 0 for th e an n u al su bscription ) 10.R es 2 5 -4 6 9 Aw ard Bid to Ah ern Fire Protection for IT Serv er R oom Clean Ag en t System for th e O sh k osh Pu blic Library ($2 8 ,1 6 0 .0 0 ) 11.R es 2 5 -4 7 0 R escin d R esolu tion 2 5 -4 4 0 an d approv e Specific Im plem en tation Plan Am en dm en t for park in g lot m odification s at 9 0 Wiscon sin Street (Plan Com m ission recom m en ds approv al) 12.R es 2 5 -4 7 1 Approv e 2 0 2 5 bu dg et am en dm en t to Con tractu al Ag reem en t Paym en ts WEDC ($2 5 0 ,0 0 0 ) 13.R es 2 5 -4 7 2 Approv e Ch an ge O rder No. 1 (Fin al) for Pu blic Work s Con tract No. 2 4 -0 4 Wastew ater Treatm en t Plan t R oofs R eplacem en t / R oh de Broth ers, In c. (+$3 7 ,5 2 8 .0 0 ) 14.R es 2 5 -4 7 3 Approv e Special Ev en t - HC En tertain m en t to h ost Al G rito de Pu erta (Yell: O pen th e G ate) at Su n n yv iew Exposition Cen ter, Septem ber 1 4 , 2 0 2 5 15.R es 2 5 -4 7 4 Approv e Special Ev en t - O sh k osh West High Sch ool to u tilize City streets for th e O sh k osh West Hom ecom in g Parade, O ctober 3 , 2 0 2 5 16.R es 2 5 -4 7 5 Approv e Special Ev en t - Vida to u tilize City sidewalk s an d Sou th Park trails for th e Walk for Life, O ctober 4 , 2 0 2 5 I.ITEMS REMOVED FROM CONSENT AGENDA J.PENDING ORDINANCES 17.O rd 2 5 -4 7 6 Am en d Section 2 7 A-1 1 of th e Mu n icipal Code pertain in g to park in g regu lation s on Wash in g ton Av en u e K.NEW ORDINANCES (NO TE: It is an ticipated th at th ere w ill be n o form al action tak en at th is m eetin g on item s m ark ed w ith an asterisk (*) u n less Cou n cil form ally w aiv es th e ru les.) 18.*O rd 2 5 -4 7 7 Approv e zon e ch an ge from Two Flat R esiden tial-1 0 District (TR -1 0 ) an d Cen tral Mixed-Use District (CMU) to Tw o Flat R esiden tial-1 0 District w ith a Plan n ed Dev elopm en t O v erlay (TR -1 0 -PD) for select properties located on th e sou th side of th e 1 0 0 block of West 8 th Av en u e an d th e n orth side of th e 1 0 0 block of West 9 th Av en u e between O reg on Street an d Nebrask a Street (parcels 9 0 3 0 1 0 1 0 0 0 0 , 9 0 3 0 1 0 4 0 0 0 0 , 9 0 3 0 1 0 5 0 0 0 0 , 9 0 3 0 1 0 6 0 0 0 0 , 9 0 3 0 1 0 7 0 0 0 0 , 9 0 3 0 1 1 0 0 0 0 0 , 9 0 3 0 1 1 1 0 0 0 0 , 9 0 3 0 1 1 2 0 0 0 0 , 9 0 3 0 1 1 3 0 0 0 0 an d 9 0 3 0 1 1 5 0 0 0 0 ) (Plan Com m ission recom m en ds approv al) 19.*O rd 2 5 -4 7 8 Approv e zon e ch an ge from Heav y In du strial District (HI) to Heav y In du strial District w ith a Plan n ed Dev elopm en t O v erlay (HI-PD) at 2 7 5 1 Un iv ersal Street (parcel 9 1 3 2 9 1 2 0 2 0 0 ) (Plan Com m ission recom m en ds approv al) 20.*O rd 2 5 -4 7 9 Am en d Ch apter 1 3 of th e City of O sh k osh Mu n icipal Code Pertain in g to Fire Prev en tion an d Protection to Adopt Updated Prov ision s from th e In tern ation al Fire Code an d Clarify Prov ision s Pertain in g to R espon sibility for Com plian ce an d Firework s L.PENDING RESOLUTIONS 21.R es 2 5 -4 8 0 Approv e Determ in ation of Necessity to Acqu ire an d Approv e an d Execu te R elocation O rder for a Storm Sewer Easem en t at 3 8 2 0 Jack son Street (Parcel 9 1 5 2 7 1 9 0 1 0 0 ), 3 8 3 5 Su m m erset Way (Parcel 9 1 5 2 7 3 1 0 0 0 0 ), an d 3 8 4 7 Su m m erset Way (Parcel 9 1 5 2 7 3 2 0 0 0 0 ) 22.R es 2 5 -4 8 1 Approv e Bu dget Am en dm en t an d Award Bid for Pu blic Work s Con tract No. 2 5 -0 3 to Vin ton Con stru ction Com pan y for Wash in gton Sch ool R econ stru ction ($8 2 4 ,3 2 1 .6 3 ) M.COUNCIL DISCUSSION, DIRECTION TO CITY MANAGER & FUTURE AGENDA ITEMS 23.Discussion and Direction to City Ma na ger 24.Future Agenda Items, Meeting s, and Workshop s A.Bu dget Work sh ops: Tu esday, O ctober 1 4 , 2 0 2 5 , 4 -6 pm Wedn esday, O ctober 1 5 , 2 0 2 5 , 5 -7 pm (if n eeded) B.2 0 2 6 O peration s Bu dget Pu blic Hearin g , O ctober 2 8 , 2 0 2 5 , 5 pm N.COUNCIL MEMBER ANNOUNCEMENTS & STATEMENTS O.CITY MANAGER ANNOUNCEMENTS & STATEMENTS 25.Cu rren t In itiativ es P.ADJOURN D A T E :D A T E :September 09, 2025 S U B J E C T :S U B J E C T :Review of 2024 Annual Comprehensive Financial Report (ACFR) by KerberRose A t t a c h m e n t sAttachments 2024 Final ACFR 2024 Management Communication 2024 Single Audit City of Oshkosh, Wisconsin 2024 Annual Comprehensive Financial Report for the fiscal year ended December 31, 2024 CITY OF OSHKOSH, WISCONSIN ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE FISCAL YEAR ENDED DECEMBER 31, 2024 Submitted by: City of Oshkosh Finance Department Julie Calmes, CPA, Director of Finance Hailey Palmquist, Assistant Finance Director CITY OF OSHKOSH, WISCONSIN Table of Contents December 31, 2024 Page INTRODUCTORY SECTION Letter of Transmittal i - viii Organizational Chart ix The City x FINANCIAL SECTION INDEPENDENT AUDITORS’ REPORT 1 - 3 MANAGEMENT’S DISCUSSION AND ANALYSIS MD&A 1 – MD&A 8 BASIC FINANCIAL STATEMENTS Government - Wide Financial Statements Statement of Net Position 4 Statement of Activities 5 - 6 Fund Financial Statements Balance Sheet – Governmental Funds 7 - 8 Reconciliation of the Balance Sheet – Governmental Funds to the Statement of Net Position 9 Statement of Revenues, Expenditures and Changes in Fund Balances (Deficit) – Governmental Funds 10 -11 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances (Deficit) – Governmental Funds to the Statement of Activities 12 Statement of Net Position – Proprietary Funds 13 - 14 Statement of Revenues, Expenses and Changes in Net Position – Proprietary Funds 15 - 16 Statement of Cash Flows – Proprietary Funds 17 - 18 Statement of Fiduciary Net Position – Fiduciary Fund 19 Statement of Changes in Net Position – Fiduciary Fund 20 Notes to Financial Statements 21 - 63 REQUIRED SUPPLEMENTARY INFORMATION Schedules of Employer’s Proportionate Share of the Net Pension Liability (Asset) and Employer Contributions – Wisconsin Retirement System 64 Schedules of Employer’s Proportionate Share of the Net OPEB Liability and Employer Contributions – Local Retiree Life Insurance Plan 65 Schedule of Changes in Total OPEB Liability and Related Ratios 66 Schedule of Budgetary Comparison – Budget and Actual – General Fund 67 Notes to Required Supplementary Information 68 - 69 CITY OF OSHKOSH, WISCONSIN Table of Contents (Continued) December 31, 2024 SUPPLEMENTARY INFORMATION Combining Balance Sheet – Nonmajor Governmental Funds 70 - 77 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds 78 - 85 Combining Statement of Net Position – Nonmajor Enterprise Funds Combining Statement of Revenues, Expenses and Changes in Net Position – Nonmajor Enterprise Funds 86 - 87 88 - 89 Combining Statement of Cash Flows – Nonmajor Enterprise Funds 90 - 91 Combining Statement of Net Position (Deficit) – Internal Service Funds 92 Combining Statement of Revenues, Expenses and Change in Net Position (Deficit) – Internal Service Funds 93 Combining Statement of Cash Flows – Internal Service Funds 94 Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget to Actual - Debt Service Equipment 95 96 Special Assessment Improvement 97 Senior Services 98 Business Improvement District 99 Recycling 100 Street Lighting 101 Library 102 Museum 103 Cemetery 104 Community Development Block Grant 105 Neighborhood Improvement Loan Program 106 Local Revolving Loan Program 107 Senior Services Revolving Loans 108 Police Special 109 Fire Special 110 Park Revenue Facilities 111 Leach Amphitheater 112 CITY OF OSHKOSH, WISCONSIN Table of Contents (Continued) December 31, 2024 SUPPLEMENTARY INFORMATION (Continued) Public Works Special 113 Garbage Collection and Disposal 114 Pollock Water Park 115 Health Neighborhood Initiative 116 Street Tree Memorial 117 Senior Center 118 Grand Opera House 119 Parking Ramp Improvements 120 TIF No. 8 S Aviation Industrial 121 TIF No. 12 Division Street 122 TIF No. 13 Marion Road/Pearl Avenue 123 TIF No. 14 Mercy Medical Center 124 TIF No. 15 Park Plaza/Commerce Street 125 TIF No. 16 100 Block Redevelopment 126 TIF No. 17 City Center Redevelopment 127 TIF No. 18 SW Industrial Park Expansion 128 TIF No. 19 NW Industrial Expansion 129 TIF No. 20 South Shore Redevelopment 130 TIF No. 21 Fox River Corridor 131 TIF No. 23 SW Industrial Park Expansion 132 TIF No. 24 Oshkosh Corp E-COAT 133 TIF No. 25 City Center Hotel 134 TIF No. 26 Aviation Business Park 135 TIF No. 27 North Main Street Industrial Park 136 TIF No. 28 Beach Building Redevelopment 137 TIF No. 29 Morgan District 138 TIF No. 30 Washington Building 139 TIF No. 31 Buckstaff Redevelopment 140 TIF No. 32 Granary Redevelopment 141 TIF No. 33 Lamico Redevelopment 142 CITY OF OSHKOSH, WISCONSIN Table of Contents (Continued) December 31, 2024 SUPPLEMENTARY INFORMATION (Continued) TIF No. 34 Oshkosh Corp Headquarters 143 TIF No. 35 Oshkosh Avenue Corridor 144 TIF No. 36 Merge Redevelopment 145 TIF No. 37 Aviation Plaza 146 TIF No. 38 Pioneer Redevelopment 147 TIF No. 39 Cabrini School Redevelopment 148 TIF No. 40 Miles Kimball Redevelopment TIF No. 41 Smith School Redevelopment TIF No. 42 Morgan Crossing 149 150 151 TIF No. 43 Mill on Main 152 Transit Utility 153 Water Utility 154 Sewer Utility 155 Stormwater Utility 156 Parking Utility 157 Oshkosh Convention Center 158 Industrial Park Land 159 Inspection Services 160 Health Insurance 161 Worker’s Compensation 162 Field Operations 163 STATISTICAL SECTION Net Position 164 Changes in Net Position 165 - 166 Fund Balances, Governmental Funds 167 Changes in Fund Balances, Governmental Funds 168 Assessed and Estimated Actual Value of Taxable Property 169 Property Tax Rates – Direct and Overlapping Governments 170 Principal Taxpayers 171 Property Tax Levies and Collections 172 Outstanding Debt by Type 173 Ratios of Net General Bonded Debt Outstanding 174 Direct and Overlapping Governmental Activities Debt 175 CITY OF OSHKOSH, WISCONSIN Table of Contents (Continued) December 31, 2024 STATISTICAL SECTION (Continued) Legal Debt Margin Information Pledged-Revenue Coverage Water Revenue Bonds 176 177 Sewer Revenue Bonds 177 Stormwater Revenue Bonds 177 Demographic an Economic Statistics 178 Principal Employers 179 Full-time Equivalent City Government Employees by Function / Program 180 Capital Asset Statistics by Function / Program 181 Operating Indicator by Function / Program 182 Economics – Population, Building Permits, and Utility Customers 183 New Dwelling Units Constructed 184 Utility Information 185 - 186 Budgeted Revenues 187 Operating Expenditure Budget by Function 188 Pie Charts - Levy Rate 189 Source of Funds (Where the Money Comes From) 190 Use of Funds (Where the Money Goes) 191 Use of Funds by Function (How the Money Goes) 192 ADDITIONAL INDEPENDENT AUDITORS’ REPORT FOR BASIC FINANCIAL STATEMENTS Independent Auditors’ Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 193 - 194 July 28, 2025 Honorable Mayor, Members of the City Council, and the Citizens of Oshkosh: The Annual Comprehensive Financial Report for the fiscal year ended December 31, 2024, has been prepared to provide readers detailed information concerning the financial condition of the City of Oshkosh. This report was prepared by the City’s Department of Finance. Responsibility for both the accuracy of the data and the completeness and fairness of the presentation, including all disclosures, rests with the City. We believe the information contained herein is accurate in all material respects. In addition, we believe the information is presented in a manner designed to fairly set forth the financial activities of the City and its various funds and account groups; and that all of the disclosures necessary to enable the reader to gain the maximum understanding of the City’s financial activities have been included. THE REPORTING ENTITY The Governmental Accounting Standards Board (GASB) outlines criteria by which financial information must be supplied by the primary government. Criteria include 1) the primary government’s finances; 2) organizations for which the primary government is financially responsible; and 3) other organizations for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity’s financial statement to be misleading or incomplete. This report includes all of the funds and component units of the City of Oshkosh as defined by the criteria for reporting units. General Fund Accounts for the general operation of the City of Oshkosh Special Revenue Funds Senior Services Business Improvement District Recycling Street Lighting Library Police Special Fire Special Community Develop Special Leach Amphitheater Garbage Collection & Disposal Public Works Special Ambulance Services Museum Cemetery Community Development Block Grant Rental Rehab Loan Program Senior Services Revolving Loans Parks Revenue Facilities Pollock Water Park Healthy Neighborhood Initiative Rental Inspections Local Revolving Loan Program Special Events Neighborhood improvement Loan Program Debt Service Fund This fund accounts for the resources accumulated and payments made for the principal and interest on long-term debt Capital Projects Funds Sidewalk Construction Street Tree Memorial Contract Control Street Improvement Special Assessments Equipment i Parks Improvement & Acquisition Mct Rochlin Park Smokestack Grand Opera House TIF # 8 – 44 TIF Reserve Fund Park Subdivision Improvement Senior Center Revolving Parking Ramp Improvements Advance Payments Special Assessments Special Assessments Replacement Enterprise Funds Transit Utility Water Utility Parking Utility Oshkosh Convention Center Sanitary Sewer Utility Stormwater Utility Industrial Park Land Inspection Services Internal Service Funds Health Insurance Worker’s Compensation Field Ops Services Custodial/ Permanent Funds Tax Collection Investment/Trust Fund The Redevelopment Authority is a component unit of the City, so this report includes a discrete presentation of its financial data. The Redevelopment Authority was created by the City Council in 2003 for the purpose of eliminating and preventing substandard, deteriorated and blighted area and encouraging urban renewal, especially in the central city. ECONOMIC CONDITIONS Oshkosh is the perfect place for businesses to call home. With an impressive portfolio of top employers, Oshkosh has the resources that businesses and entrepreneurs need to reach their goals and find success. The top ten employers are as follows: Firm Type of Business/Product Estimated Employees Oshkosh Corporation Specialized Trucks 7,500 Amcor Packaging 3,500 4imprint Advertising specialties 1,600 Oshkosh Area School District Elementary and secondary education 1,300 UW-Oshkosh College 1,200 Aurora Medical Center and Group Health care 1,200 US Bank Financial Institution 1,150 Winnebago County Government 1,000 Ascension Health Health care 675 Clarity Care Residential care 650 Rooted in manufacturing excellence, Oshkosh is committed to the continued diversification of our manufacturing base in order to ensure and maintain a strong economic climate. Our focus for new growth include: Aviation Aviation is a big part of our heritage and it’s something we’d like to build upon. The Oshkosh region is uniquely positioned to cultivate business in this sector because of our incredible assets: the Experimental Aircraft Association (EAA) world headquarters, the annual AirVenture fly-in, a network of four airports with a wide array of services and facilities, aviation education programming at Fox Valley Technical College ii (FVTC), the University of Wisconsin Oshkosh (UW Oshkosh), a strong workforce, an established supply chain and an already existing aviation business cluster. Manufacturing The Oshkosh-Neenah Metropolitan Statistical Area, (MSA) is home to over 300 manufacturing-related businesses. As a result, as both a growth and maturing industry, Oshkosh is focused on helping our employers through both opportunities and challenges related to workforce development, international trade, supplier connections, innovation and assistance with regulatory issues. Information Technology Information Technology is such an integral part of business today. Amplify Oshkosh is working to foster awareness and growth of IT in our community. A study completed by Oshkosh community partners called for Oshkosh to continue to provide the necessary resources to existing IT companies and local entrepreneurs that want to grow their businesses in Oshkosh and the New North region. The presence of a strong educational system, including UW-Oshkosh and Fox Valley Technical College, provides a talent base for future employees, as well as core degree programs that will help the IT sector grow. We have a growing network of IT professionals that is being fostered by the growth of these companies and we have the basic infrastructure network in place that has allowed these companies to locate and grow here. MAJOR INITIATIVES The City of Oshkosh has maintained a Strategic Plan since 2015. A biannual process is conducted to update and refine the two-year strategic plan, ensuring ongoing alignment with the City’s evolving goals and priorities. The 2023-2024 Vision Statement for the City was that Oshkosh is “A thriving and sustainable community offering abundant opportunities for work and life.” To reach that vision, the mission of the City was to “provide goods and services in pursuit of a safe and vibrant community.” The Strategic Plan was developed around six strategic goals: support economic development; provide a safe, secure, and healthy community; enhance the effectiveness of our city government; improve and maintain our infrastructure; enhance our quality-of-life services and assets; and strengthen our neighborhoods. Economic Development The strategic goal is to be recognized as a premier community in Wisconsin by fostering entrepreneurial activity, developing and retaining a diverse mix of employees and employment opportunities, and revitalizing the downtown/central city area and the greater Oshkosh area. To accomplish this goal the City objectives include: A) Continue to Support Business Retention and Expansion (BR&E), Attraction and Entrepreneurship B) Support Redevelopment Opportunities Throughout the City C) Continue to Develop Infrastructure Needed to Support Business and Residential Development D) Work with Community Partners to Attract and Develop Our Workforce Safe, Secure, and Healthy Community The strategic goal is to create public safety officials who are trusted, efficient and effective professionals. To accomplish this goal the City objectives include: iii A) Enhance Community Trust in Public Safety B) Provide Well Trained, Effective and Equipped Public Safety Professionals C) Enhance Crime Prevention, Community Policing, & Transportation Safety Strategies D) Improve the Community’s Ability to Withstand & Recover from Disruptive Events E) Implement Strategies & Solutions for Community Risk Reduction F) Continue to Improve Strategies to Address Mental Health Crises and Substance Abuse in the Community G) Improve Transportation Safety within Community Enhance the Effectiveness of City Government The strategic goal is to maximize organizational efficiency by successfully achieving City initiatives. To accomplish this goal the City objectives include: A) Maximize our Financial Position B) Recruit, Retain, Engage, and Recognize Employees C) Improve our Performance and Outcome Measures Including Benchmarks D) Align Employee Performance to Department Plans E) Build Trust Through Communication, Education, and Relationship Building Improve and Maintain Infrastructure The strategic goal is that a safe and effective infrastructure that provides a framework for full scale community enjoyment. To accomplish this goal the City objectives include: A) Improve our Streets, Transit, Bicycle and Pedestrian Facilities B) Update and Maintain City Technology C) Improve our City Facilities D) Improve Our Public Utilities E) Update and Improve Our City Equipment Enhance Our Quality of Life Services and Assets The strategic goal is that natural, cultural and recreational assets of the city are recognized as a source of pride for the community. To accomplish this goal the City objectives include: A) Provide Improved Park and Senior Center Facilities B) Analyze, Plan And Implement Strategies To Maximize Parks Department Operational Efficiencies C) Strengthen Museum Exhibitions To More Broadly Represent And Appeal To Educational Entities In The Community D) Better Utilize Museum Collections For The Public E) Create Awareness Of and Participation For The Museum Through Brand Identity, Marketing, And Expanded Programs F) Encourage Giving, Partnerships, and Alternative Funding Sources For Quality Of Life G) Continue To Make Progress Toward The Library’s Vision Of “A Library In Every Life” Strengthen Our Neighborhoods The strategic goal is that neighborhoods throughout the community are attractive, well maintained, and desirable places to live that inspire positive social interactions among residents. To accomplish this goal the City objectives include: A) Enhance And Promote A Culture Of Neighborhood B) Leverage City Resources and Incentives To Encourage Private Investment And Maintenance In Neighborhoods C) Implement Development & Redevelopment In Specific Neighborhoods And Surrounding Commercial Corridors D) Collaborate With Community Partners To Reduce Housing Instabilities iv ACCOUNTING SYSTEM AND BUDGETARY CONTROL The City’s accounting records for general government operations are maintained on a modified accrual basis, with the revenues being recorded when available and measurable and expenditures being recorded when the services or goods are received and the liabilities are incurred. Accounting records for the City’s utilities and other enterprise funds are maintained on an accrual basis. In developing and modifying the City’s accounting system, consideration is given to the adequacy of internal accounting controls. Internal accounting controls are designed to provide reasonable, but not absolute, assurance regarding: 1) The safeguarding of assets against loss from unauthorized use or disposition and 2) The reliability of financial records for preparing financial statements and maintaining accountability for assets. The concept of reasonable assurance recognizes that: 1) The cost of a control should not exceed the benefits likely to be derived and 2) The evaluation of costs and benefits requires estimates and judgment by management. All internal control evaluations occur within the above framework. We believe that the City's internal accounting controls adequately safeguard assets and provide reasonable assurance of proper recording of financial transactions. Budgetary control is maintained at the department level by the encumbrance of estimated purchase amounts prior to the release of purchase orders to vendors. Purchase orders which result in an overrun of the departmental balances are not released until additional appropriations are made available. Open encumbrances are reported as assignments of fund balance as of December 31, 2024. GENERAL GOVERNMENT FUNCTIONS City Council The City Council is the legislative and policy making body of the City and is composed of seven Council Members, who are elected at large for two-year terms. The Mayor presides over Council meetings. The Deputy Mayor presides at Council meetings in the Mayor’s absence. The responsibilities of the City Council include: (i) enacting ordinances, resolutions and orders necessary for the proper governing of the City’s affairs; (ii) reviewing and adopting the annual budget; (iii) reviewing and deciding on recommendations from various boards and commissions; (iv) establishing policies and measures to promote the general welfare of the City and safety and health of its citizens; and (v) representing the City at official functions with other governmental agencies and organizations. City Administration The City Manager, Rebecca Grill, is the Chief Executive Officer for the City of Oshkosh and is responsible for planning, organizing, and directing the activities of the City, with policy direction from the Common Council. The Finance Department is responsible for the following divisions: Finance, Collections, Accounting, Payroll, Parking, and Water/Sewer/Storm Water Utilities. The department assists the City Manager in preparing the City Budget and is responsible for the administration of budgeted funds. The Finance department is led by Julie Calmes, CPA, who is assisted by the Assistant Director of Finance, Hailey Palmquist, whose day-to-day responsibilities include supervising and participating in all general, utility, and special accounting activities of the City. Principal Governmental Services Performed by the City Among the services it provides, the City maintains and oversees the capital budget operations of police and fire departments, water and sewerage utilities, parking utility, a public library, a museum, mass transit, planning and zoning, parks and recreation and public works departments. Brief descriptions of these services are set forth below. v POLICE DEPARTMENT – The Police Department, which is governed by a five member Police and Fire Commission comprised of citizens appointed to five-year terms by the Mayor, includes sworn officers and full and part-time civilian employees, community service officers, and school crossing guards. The full- time mission of the Oshkosh Police Department is to promote public safety and to enhance the quality of life in our community through innovative policing and community partnerships. FIRE DEPARTMENT – The Fire Department provides fire protection to residents within the City and paramedic ambulance service to the City and surrounding communities. The Fire Department, which is governed by a five member Police and Fire Commission comprised of citizens appointed to five-year terms by the Mayor, maintains six fire stations, which house the department’s fire, safety and rescue equipment. PUBLIC LIBRARY – The Oshkosh Public Library is a member of the Winnefox Library System and serves approximately 34,000 cardholders from Oshkosh and surrounding towns through the main library, library website, and deposit collections. Over 600,000 items in the collections are checked out in a year. Over 225,000 visits are made to the library with over 80,000 wireless connections. Pursuant to Ch. 43.54 of the Wisconsin State Statutes, a Library Board of Trustees governs the Library. The mission of the Oshkosh Public Library is, “To help people find knowledge resources; provide free access to information; reserve local history; and create a vibrant community gathering place.” MUSEUM – The Oshkosh Public Museum serves the community through permanent, traveling, and virtual exhibitions, educational services and programs, publications, and research facilities. The Museum is entrusted with the preservation, care, and documentation of 250,000 objects, as well as historic photographs, film, and archival materials. The Museum, Arts and Culture Board provides strategic direction on policies related to the care, maintenance, and acquisition/disposal of the Museum and Museum property. DEPARTMENT OF PARKS – The Department of Parks develops and maintains the City’s parks and public areas including recreational facilities, urban forestry, Riverside Cemetery, Leach Amphitheater, Pollock Community Water Park, Menominee Park Zoo, multi-purpose trail systems, river walk, round-a- bouts, and senior services. MASS TRANSIT – The Transit System (GO Transit), consists of 16 buses providing service over nine fixed-routes in the City of Oshkosh. An additional intercity route provides service between Oshkosh and Neenah, WI. The intercity route is provided by a contractor. The transit system also provides paratransit programs for the community through a service contract.. A five-member Transportation Committee and the Oshkosh Common council govern the activities of GO Transit. PARKING UTILITY – The Parking Utility operates nineteen off-street parking lots that are located in the central business district and in the Oregon Street business area. PUBLIC WORKS DEPARTMENT – The Public Works Department consists of seven separate divisions as follows: The Engineering Division is responsible for the design and preparation of drawings and specifications for street construction and maintenance, sidewalks, sanitary sewers, water mains, storm sewers, as well as construction management for these projects. The Street Division provides for maintenance of public roadways/alleys/parking lots, and storm/sanitary sewers within those streets. Maintenance of storm sewer facilities includes ditching and drainage work. The Central Garage Division is responsible for repair, maintenance, and service of City vehicles and equipment. vi The Sanitation Division provides for collection of solid waste material from residential properties. Disposal of this solid waste is governed by agreements with the Winnebago County Solid Waste Management Board. The Sanitation Division is also responsible for the City’s recycling program. The Water Utility operates a sixteen million gallon per day water filtration plant put into operation in 1999, operating 24 hours a day, to provide potable water production and distribution for general public use, industrial and firefighting purposes. The source of water supply is Lake Winnebago. Three underground reservoirs provide 2,500,000 gallons of water storage. Elevated storage consists of two 750,000-gallon tanks, a 1,250,000-gallon tank and a 1,500,000-gallon tank. The Water Distribution Division is in charge of daily and emergency maintenance of all water mains, hydrants, services, and meters. The Sewer Utility operates a 20 million gallon per day (MGD) Wastewater Treatment Facility that provides secondary treatment and discharges the treated wastewater to the Fox River. The Storm Water Utility is responsible for managing storm water runoff generated within the City of Oshkosh. In addition to providing flood reduction benefits, the Storm Water Utility is required to comply with the requirements of the Federal Clean Water Act, administered by the Wisconsin Department of Natural Resources. These requirements include reducing the amount of pollution discharging into Lake Winnebago from the storm water generated within the City of Oshkosh. DEPARTMENT OF COMMUNITY DEVELOPMENT- The Department of Community Development plays a variety of roles and carries out its responsibilities through four divisions; Assessment Services, Economic Development, Inspection Services, and Planning. DEPARTMENT OF TRANSPORTATION – The Department of Transportation maintains and installs all signs, pavement markings, lighting systems, fiber optics, and traffic signals for public streets, parks and city buildings. City Employees The City employs full-time, part-time, seasonal and poll worker employees, of which 17 are officials or administrators, The individual departments are led by 12 department heads who are overseen by the City Manager. Certain groups of employees of the City, including Fire, Police, and Transit are organized into labor unions for purposes of conducting collective bargaining with the City. The police and transit contracts are in effect through 2023. However, the Fire union and the City are continuing to work on the subsequent contract. All eligible full-time and part-time City employees participate in the Wisconsin Retirement System, with limited seasonal staff also eligible and enrolled. Pursuant to State Law, annual contribution rates are set in June each year by an independent consulting actuary and approved by the Employee Trust Funds Board. The rates based on assumptions concerning mortality, disability, interest rates, retirement age, retirement formula factor and the earnings, age, number of people in each category etc. The City’s total contribution to the Retirement Fund was approximately $4,804,500 for the year ended December 31, 2024. The accompanying financial statements include all significant operations of the City. A summary of this year’s revenues and expenditures/expenses are included in the Management’s Discussion and Analysis section, which is in the financial section of this audit report. INDEPENDENT AUDIT The City is required to have an annual audit of its financial statements by independent certified public accountants selected by the City Council. All audit requirements have been complied with and the auditor's opinions have been included in this report. The unmodified opinions expressed by the auditor, on the City's financial statements, is an assertion that there have been no irresolvable restrictions on the scope of the auditors’ examination and the auditors have no significant exceptions as to the accounting principles reflected in the financial statements, the consistency of application of accounting principles, and the adequacy of information disclosures in the financial statements. vii ACKNOWLEDGMENTS The preparation of this report on a timely basis could not be accomplished without the efficient and dedicated services of the entire staff of the Department of Finance. We would like to express our appreciation to all members of the Department who assisted and contributed to its preparation. We would also thank the members of the City Council for their interest and support in planning and conducting the financial operations of the City of Oshkosh in a responsible and progressive manner. Respectfully submitted, CITY OF OSHKOSH REBECCA GRILL, City Manager JULIE CALMES, CPA, Director of Finance HAILEY PALMQUIST, Assistant Director of Finance viii ORGANIZATIONAL CHART The Voters Mayor & City Council City Manager Administrative Services City Clerk Community Development Finance Fire Legal Library Museum Parks Police Public Works Transportation ix OSHKOSH, WISCONSIN The City of Oshkosh was incorporated in 1853 and is the County seat of Winnebago County. It is located on the western shore of Lake Winnebago in the Fox River Valley 173 miles north of the City of Chicago, Illinois, and 275 miles east of the cities of Minneapolis and St. Paul, Minnesota. The corporate limits of the City encompass approximately 24.24 square miles and the population is currently 65,216. Oshkosh is the perfect place for businesses to call home. With an impressive portfolio of top employers, Oshkosh has the resources that businesses and entrepreneurs need to reach their goals and find success. Oshkosh is home to many successful businesses that are powered by the area’s exceptional workforce. The Oshkosh-Neenah Metropolitan Statistical Area (MSA) has a population of 173,307 according to the U.S. Census reports from 2024. The MSA also has a civilian labor force size of 93,140, according to the U.S. Bureau of Labor Statistics. The city plays host to hundreds of local, regional, national and international events each year—Oshkosh is, after all, Wisconsin’s Event City. GENERAL GOVERNMENT FUNCTIONS The City's government consists of a City Manager who is employed by the Mayor and Council of 6 members who are elected at large to a two term-year term. The City provides a full range of municipal services contemplated by Statute or character. This includes police, fire, streets and sanitation, social services, parks, public improvements, library and museum, mass transit, planning and zoning, and general administrative services. COUNCIL MEMBERS AND PRINCIPAL OFFICERS COUNCIL MEMBERS Name Title/Term Ending Matt Mugerauer Mayor (2027) Joseph Stephenson Deputy Mayor (2027) PRINCIPAL OFFICERS Name Title Rebecca Grill City Manager Julie Calmes, CPA Director of Finance Hailey Palmquist Asst. Director of Finance x Brad Spanbauer Council Member (2027) Karl Buelow Council Member (2027) Jacob Floam Council Member (2026) Kris Larson Council Member (2026) DJ Nichols Council Member (2026) INDEPENDENT AUDITORS’ REPORT 1 Independent Auditors’ Report To the Common Council City of Oshkosh Oshkosh, Wisconsin Report on the Audit of the Financial Statements Opinions We have audited the accompanying financial statements of the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of the City of Oshkosh, Wisconsin, as of and for the year ended December 31, 2024, and the related notes to the financial statements, which collectively comprise City of Oshkosh, Wisconsin’s basic financial statements as listed in the table of contents. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of the City of Oshkosh, Wisconsin, as of December 31, 2024, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditors’ Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of City of Oshkosh, Wisconsin, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about City of Oshkosh, Wisconsin’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. Auditors’ Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. 2 To the Common Council City of Oshkosh, Wisconsin Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we: Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of City of Oshkosh, Wisconsin’s internal control. Accordingly, no such opinion is expressed. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about City of Oshkosh, Wisconsin’s ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit. Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, schedules of employer’s proportionate share of the net pension liability (asset) and employer contributions - Wisconsin Retirement System, schedules of employer’s proportionate share of the net OPEB liability and employer contributions – Local Retiree Life insurance Plan, schedule of changes in total OPEB liability and related ratios, and the schedule of budgetary comparison – general fund as listed in the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Supplementary Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Oshkosh, Wisconsin’s basic financial statements. The financial information listed in the table of contents as supplementary information is presented for purposes of additional analysis is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. 3 To the Common Council City of Oshkosh, Wisconsin Supplementary Information (Continued) The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary information is fairly stated, in all material respects, in relation to the basic financial statements as a whole. Other Information Management is responsible for the other information included in the annual report. The other information comprises the introductory and statistical sections but does not include the basic financial statements and our auditors’ report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. Change in Accounting Principle For the year ended December 31, 2024, the City adopted new accounting guidance, GASB Statement No. 101, Compensated Absences. Our opinions are not modified with respect to this matter. Prior Year Summarized Information We have previously audited the City’s 2023 financial statements, and we expressed unmodified opinions on the respective financial statements of the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information in our report dated July 31, 2024. We also expressed an unmodified opinion on the supplementary information in relation to those basic financial statements as a whole. In our opinion, the summarized comparative information presented herein as of and for the year ended December 31, 2023, is consistent, in all material respect, with the audited financial statements from which it has been derived. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated July 28, 2025 on our consideration of the City of Oshkosh, Wisconsin’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and results of that testing, and not to provide an opinion on the effectiveness of the City of Oshkosh, Wisconsin’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City of Oshkosh, Wisconsin’s internal control over financial reporting and compliance. KerberRose SC KerberRose SC Certified Public Accountants Oshkosh, Wisconsin July 28, 2025 MANAGEMENT'S DISCUSSION AND ANALYSIS CITY OF OSHKOSH, WISCONSIN Management’s Discussion and Analysis This discussion and analysis of the financial performance of the City of Oshkosh is intended to provide an overview of the City’s financial activities for the fiscal year ended December 31, 2024. Readers are encouraged to consider the information presented here in conjunction with the additional information as furnished in the letter of transmittal and the financial statements which begin on page 1. Financial Highlights The assets and deferred outflows of resources of the governmental activities of the City exceeded its liabilities and deferred inflows of resources by $204,255,063 (net position) as of December 31, 2024. Of this amount, $53,733,151 may be used to meet the City’s ongoing obligations to citizens and creditors. During 2024, the City’s governmental activities net position increased by $28,032,668 from 2023, or approximately 15.77%. As of December 31, 2024, the City’s governmental funds reported combined ending fund balances of $112,718,955, an increase of $17,958,250. Approximately 54.38% of this total amount, $61,291,911 is available for spending at the City’s discretion (assigned and unassigned fund balance). At the close of 2024, the unassigned fund balance for the general fund was $22,535,640, or approximately 41.49% of total general fund expenditures. The general fund unassigned balance increased by $4,712,994 from 2023. The City’s total general-obligation debt increased by $2,163,910 (1.71%) during 2024.The key factor in this increase was the issuance of $17,200,000 of general obligation debt and $15,036,090 of principal payments of general obligation debt. Overview of the Basic Financial Statements Management’s Discussion and Analysis serves as an introduction to the City’s basic financial statements. The City’s basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the basic financial statements. This report also contains required supplemental information and other supplemental information in addition to the basic financial statements themselves. Government-wide financial statements. The government-wide financial statements are designed to provide readers with a broad overview of the City’s finances, in a manner similar to a private-sector business. The government-wide statements are made up of the statement of net position and the statement of activities. The statement of net position presents information on all of the City’s assets, liabilities, and deferred outflows and inflows of resources, with the difference being reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. The statement of activities presents information showing how the City’s net position changed during the most recent year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.(e.g., uncollected taxes and earned but unused vacation leave.) Both of the government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities).The governmental activities of the City include: general government, public safety, public works, health and welfare, parks and recreation, transportation, community development, and TIF districts. The business-type activities of the City include mass transit services, water utility, sewer utility, parking utility, Oshkosh redevelopment project, industrial park, stormwater utility and inspection services. The government-wide financial statements include not only the City itself (known as the primary government), but also a legally separate Redevelopment Authority (component unit) for which the City is MDA 1 CITY OF OSHKOSH, WISCONSIN Management’s Discussion and Analysis financially accountable. Financial information for the component unit is reported separately from the financial information presented for the primary government itself. Fund financial statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the City can be divided into three categories: governmental funds, proprietary funds and fiduciary funds. Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government- wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating the City’s near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. This comparison may help readers better understand the long-term impact of the City’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The City maintains 73 individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures and changes in fund balances for the general fund, debt service fund, equipment fund, and special assessment improvement funds which are considered to be major funds. Data from the other 69 governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements elsewhere in this report. The City adopts an annual appropriated budget for the general fund, certain special revenue funds, and the debt service fund. As part of the required supplementary information, budgetary comparison statements have been provided for the general fund to demonstrate compliance with the budget. Proprietary funds. The City maintains two different types of proprietary funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City maintains 8 individual enterprise funds. Internal service funds are an accounting device used to accumulate and allocate costs internally among the City’s various functions. The City maintains 5 individual internal service funds. Because these services predominantly benefit governmental rather than business-type functions, they have been included within governmental activities in the government-wide financial statements. Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the transit utility, water utility, sewer utility, and stormwater utility, all of which are considered to be major funds of the City. Data from the other 4 enterprise funds are combined into a single, aggregated presentation. Individual fund data for each of these nonmajor enterprise funds is provided in the form of combining statements elsewhere in this report. The 5 internal service funds are combined into a single, aggregated presentation in the proprietary fund financial statements. Individual fund data for the internal service funds is provided in the form of combining statements elsewhere in this report. Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the City’s own programs. The accounting used for fiduciary funds is much like that used for proprietary funds. MDA 2 CITY OF OSHKOSH, WISCONSIN Management’s Discussion and Analysis Notes to the basic financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. Required Supplementary Information. The required supplementary information provides information and disclosures related to the City’s other post-employment benefits and pension plan, as well as budgetary information for the general fund. The required supplementary information can be found immediately following the footnotes. Other information. The combining statements referred to earlier in connection with nonmajor governmental funds, nonmajor enterprise funds and internal service funds are presented as supplementary information immediately following the required supplementary information. Government-wide Financial Analysis Net position. As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. In the case of the City, assets and deferred outflows of resources exceeded liabilities and deferred inflows of resources by $501,489,960 and $454,058,918 at the close of 2024 and 2023, respectively. By far the largest portion of the City’s net position (67.06%) and (65.92%) for 2024 and 2023, respectively, reflects its investment in capital assets (e.g. land, buildings, machinery and equipment, infrastructure, etc.), less any related debt used to acquire those assets that is still outstanding. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although, the City’s investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. An additional portion of the City’s net position (12.31%) and (12.50%) for 2024 and 2023, respectively, represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position ($103,444,680) and ($96,734,083) for 2024 and 2023, respectively, may be used to meet the City’s ongoing obligations to citizens and creditors. 2024 2023 2024 2023 2024 2023 Current and other assets 198,318,662$ 188,591,972$ 108,046,548$ 121,197,395$ 306,365,210$ 309,789,367$ Capital assets 213,868,437 199,940,196 437,254,091 411,597,207 651,122,528$ 611,537,403$ Total assets 412,187,099 388,532,168 545,300,639 532,794,602 957,487,738 921,326,770 Deferred outflows of resources 46,611,217 66,625,168 6,901,103 9,880,771 53,512,320 76,505,939 Long-term liabilities outstanding 146,569,659 153,595,016 243,174,893 252,584,478 389,744,552 406,179,494 Other liabilities 26,168,015 31,347,393 4,341,406 4,835,597 30,509,421 36,182,990 Total liabilities 172,737,674 184,942,409 247,516,299 257,420,075 420,253,973 442,362,484 Deferred inflows of resources 81,805,579 94,145,304 7,450,546 7,624,526 89,256,125 101,769,830 Net position: Net investment in capital assets 113,700,586 100,609,781 222,608,218 199,594,366 336,308,804 300,204,147 Restricted 36,821,326 33,040,924 24,915,150 23,721,241 61,736,476 56,762,165 Unrestricted 53,733,151 42,418,918 49,711,529 54,315,165 103,444,680 96,734,083 Total net position 204,255,063$ 176,069,623$ 297,234,897$ 277,630,772$ 501,489,960$ 453,700,395$ City of Oshkosh's Net Position December 31, 2024 and 2023 Governmental Activities Business-type Activities Total Primary Government MDA 3 CITY OF OSHKOSH, WISCONSIN Management’s Discussion and Analysis Change in net position. Governmental activities increased the City’s net position by $28,032,668 in 2024 and increased by $3,812,067 in 2023. Business-type activities increased the City’s net position by $19,756,897 in 2024 and by $18,335,256 in 2023. Total net position of the City increased in 2024 by $47,789,565 and in 2023 by $22,280,007. Key elements of this change are as follows: Revenues are categorized into program revenues and general revenues. In 2024, primary government program revenues experienced a significant increase of 25.3% compared to 2023. When consolidating operating and capital grants along with contributions pertaining to governmental activities, these elements account for 55.5% of the governmental activities program revenues in 2024, thereby forming the bulk of the revenue structure. This marks a notable rise from 2023, where these combined grants and contributions comprised 27.8% of governmental activities program revenues. General revenues remained stable from 2023 to 2024, exhibiting a marginal rise in tax collections and other revenue streams. Expenditure analysis reveals a categorical allocation by City function. Public safety constitutes the predominant expenditure category for governmental activities, representing 37.1% of total outlays. However, this category witnessed a reduction of $2,936,298, or roughly 8%, from the year 2023. Also on the governmental activities side, Public works ranks as the second-largest expenditure function, accounting for 18.9% of total expenditures, while general government functions comprise 13.4% of the expenditure framework. Business-type activities experienced a modest rise in expenses, amounting to just 4.9%. 2024 2023 2024 2023 2024 2023 Revenues: Program Revenues Charges for Services 15,771,269$ 13,738,358$ 60,373,468$ 55,057,405$ 76,144,737$ 68,795,763$ Operating Grants and Contributions 5,191,913 3,716,565 4,497,871 6,067,361 9,689,784 9,783,926 Capital Grants and Contributions 14,488,597 1,576,661 139,206 9,485 14,627,803 1,586,146 General Revenues Property and Other Taxes 52,708,284 49,671,659 856,600 809,500 53,564,884 50,481,159 Grants and Contributions Not - Restricted to Specific Programs 18,206,706 18,368,054 - - 18,206,706 18,368,054 Other 9,529,221 6,578,696 4,335,529 4,547,105 13,864,750 11,125,801 Total Revenues 115,895,990 93,649,993 70,202,674 66,490,856 186,098,664 160,140,849 Expenses: General Government 11,989,110 10,163,970 - - 11,989,110 10,163,970 Public Safety 33,178,831 36,115,129 - - 33,178,831 36,115,129 Public Works 16,898,339 14,935,074 - - 16,898,339 14,935,074 Transportation 928,144 940,189 - - 928,144 940,189 Health and Human Services 1,141,474 1,204,953 - - 1,141,474 1,204,953 Culture and Recreation 9,263,720 14,464,154 - - 9,263,720 14,464,154 Conservation and Development 10,669,512 9,021,225 - - 10,669,512 9,021,225 Unclassified 569,562 571,916 - - 569,562 571,916 Interest and Fiscal Charges 4,767,230 3,963,916 - - 4,767,230 3,963,916 Transit Utility - - 6,178,331 6,458,182 6,178,331 6,458,182 Water Utility - - 14,523,030 13,482,273 14,523,030 13,482,273 Sewer Utility - - 15,274,244 14,408,847 15,274,244 14,408,847 Stormwater Utility - - 9,402,907 8,633,769 9,402,907 8,633,769 Non Major Funds - - 3,524,665 3,497,245 3,524,665 3,497,245 Total Expenses 89,405,922 91,380,526 48,903,177 46,480,316 138,309,099 137,860,842 Transfers 1,542,600 1,542,600 (1,542,600) (1,542,600) - - Total Expenses and Transfers 87,863,322 89,837,926 50,445,777 48,022,916 138,309,099 137,860,842 Change in Net Position 28,032,668 3,812,067 19,756,897 18,467,940 47,789,565 22,280,007 Net Position - January 1 176,222,395 172,101,980 277,478,000 259,295,516 453,700,395 431,397,496 Prior Period Adjustments - 22,892 - - - 22,892 Net Position - January 1, Restated 176,222,395 172,124,872 277,478,000 259,295,516 453,700,395 431,420,388 Net Position - December 31 204,255,063$ 175,936,939$ 297,234,897$ 277,763,456$ 501,489,960$ 453,700,395$ Governmental Activities Business-type Activities Total Primary Government City of Oshkosh's Change in Net Position For Years Ended December 31, 2024 and 2023 MDA 4 CITY OF OSHKOSH, WISCONSIN Management’s Discussion and Analysis Financial Analysis of the City’s Funds As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. Governmental funds. The focus of the City’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City’s financing requirements. In particular, unassigned fund balance may serve as a useful measure of the City’s net resources available for spending at the end of the fiscal year. As of December 31, 2024 and 2023, the City’s governmental funds reported combined ending fund balances of $112,718,955 and $94,760,705, an increase of $17,958,250 and a decrease of $-13,400,087 in 2023. Of the total fund balance, $8,867,500 constitutes unassigned fund balance, which is available for spending at the City’s discretion. The remainder of fund balance is nonspendable, restricted, committed or assigned to indicate that it is not available for new spending because it has already been committed as follows: Details of these fund balance categories can be found in Note 8 – Fund Equity. The general fund is the chief operating fund of the City. At the end of 2024 and 2023, unassigned fund balance of the general fund was $22,535,640 and $17,822,646, respectively, while total fund balance reached $22,961,968 and $18,132,693 respectively. As a measure of the general fund’s liquidity, it is useful to compare unassigned fund balance to total fund expenditures. Unassigned fund balance represents 41.49% and 34.68% of total general fund expenditures. In 2024, the City's general fund balance rose by $4,829,275, attributed to higher-than-anticipated revenues coupled with prudent spending efforts aimed at reducing expenditures. The debt service fund has a total fund balance of $2,361,305 as of December 31, 2024, an increase of $809,346 from December 31, 2023. Proprietary funds. The City’s proprietary funds provide the same type of information found in the City’s government-wide financial statements, but in more detail. 2024 2023 Nonspendable Inventories and prepaid items 6,665,114$ 3,965,909$ Restricted for Tax incremental district development 15,560,382$ 12,464,418$ Debt service 2,361,305 1,551,959 Special purposes 7,889,783 7,662,340 Trust agreements 9,699,044 10,497,200 Total restricted 35,510,514$ 32,175,917$ Committed to Special purposes 9,251,416$ 9,024,540$ Assigned to Subsequent year's budget Special purposes 12,300,852$ -$ Construction of assets 40,123,559 45,035,992 Total assigned 52,424,411$ 45,035,992$ City of Oshkosh's Governmental Fund Balances MDA 5 CITY OF OSHKOSH, WISCONSIN Management’s Discussion and Analysis Unrestricted net position of the enterprise funds at the end of 2024 and 2023 amounted to $49,183,226 and $53,695,749, respectively. Net position increased $19,582,554 in 2024 and increased $18,183,226 in 2023. Other factors concerning the finances of these funds have already been addressed in the discussion of the City’s business-type activities. General Fund Budgetary Highlights Generally, the original budget is rarely modified. During 2024 actual revenues were greater than budgeted revenues by $2,400,256. Actual expenditures were less than budgeted by $2,571,143 which left a total budget surplus of $4,971,399. The largest contributor to the excess revenues was investment earnings while the largest savings in expenditures came from personnel expenses. During 2023 actual revenues were greater than budgeted revenues by $2,359,396, primarily in investment earnings. Actual expenditures were less than budgeted by $1,340,902, which left a total budget unspent of $3,700,298. Capital Asset and Debt Administration Capital assets. The City’s investment in capital assets for its governmental and business-type activities as of December 31, 2024 and 2023, amounted to $651,122,528 and $610,644,080 (net of accumulated depreciation), respectively. This investment in capital assets includes land, land improvements, buildings, machinery and equipment, vehicles, public domain infrastructure, and construction in progress. The City’s capital assets increased by $40,478,448 or 6.63% for 2024 and increased by $35,756,755 or 6.22% for 2023. The governmental activities encompassed street construction totaling $7,527,755 and $10,950,763, as well as land purchases of $2,496,958 and $801,751. Vehicle acquisitions amounted to $4,710,393 and $1,781,229, with approximately 70% of these funds allocated to purchasing emergency vehicles. Additionally, there were building improvements and contents valued at $5,270,212 and $13,562,884, respectively. In 2024, business-type activities did not involve any land purchases or improvements, compared to $990,365 spent in 2023. Enhancements to water, sewer, and stormwater utilities amounted to $27,623,597 and $17,387,752, respectively. 2024 2023 2024 2023 2024 2023 Land 26,737,371$ 24,240,413$ 15,226,133$ 15,226,133$ 41,963,504$ 39,466,546$ Construction in progress 787,140 1,058,587 29,184,387 19,118,483 29,971,527 20,177,070 Buildings & systems 62,096,213 58,717,885 327,369,643 313,632,723 389,465,856 372,350,608 Infrastructure 86,707,971 83,780,600 - - 86,707,971 83,780,600 Machinery and equipment 37,539,742 32,142,711 65,473,928 62,726,545 103,013,670 94,869,256 Total 213,868,437$ 199,940,196$ 437,254,091$ 410,703,884$ 651,122,528$ 610,644,080$ City of Oshkosh's Capital Assets Governmental Activities Business-type Activities Total Primary Government MDA 6 CITY OF OSHKOSH, WISCONSIN Management’s Discussion and Analysis Long-term Debt At the end of 2024 and 2023, the City had total bonded debt outstanding of $352,477,580 and $356,546,278, respectively. Of this amount, $128,697,152 and $126,533,242, respectively, comprises debt backed by the full faith and credit of the government. The remainder of the City’s debt represents bonds secured solely by specified revenue sources (i.e., revenue bonds). The City’s total debt decreased by $-4,068,698 (-1.14%) in 2024 and decreased by $-11,974,375 (-3.25%) in 2023. The City maintains an Aa3 rating from Moody’s Investors Service for its general obligation debt as of December 31, 2024. The water utility and sewer utility both maintain an Aa3 rating, while the stormwater utility maintains an A1 rating from Moody’s Investors Service for their respective revenue bonds as of December 31, 2024. The City issued $17,200,000 in general obligation notes in 2024 for the purchase of capital assets. The City also issued $5,290,000 in water utility revenue bonds and $3,975,000 in sewer utility revenue bonds for the repair and construction of the City’s utility systems. In 2024, the City repaid $15,036,090 in principal on general obligation debt and $15,497,608 in principal on revenue bonds. State statutes limit the amount of general obligation debt the City may issue to 5% of its total equalized valuation. The debt limitation for 2024 and 2023 for the City was $316,319,835 and $290,607,900, respectively, which is significantly in excess of the City’s $128,697,152 and $126,533,242 outstanding general obligation debt. Economic Factors and Next Year’s Budgets and Rates The City of Oshkosh is located in northeastern Wisconsin along the western shores of Lake Winnebago. Oshkosh has the resources that business and entrepreneurs need to reach their goals and find success. Oshkosh is home to many successful businesses that are powered by the area’s exceptional workforce. The City plays host to hundreds of local, regional, national and international events each year. The economic condition and outlook of the City has remained fairly stable based on a relatively healthy mix of manufacturing, tourism, service industry and retail activities which support our tax base. Inflationary trends in our region compare favorably to national indices. The City adopts operating budgets for its governmental funds (General, Special Revenue, Debt Service, and Capital Projects) and enterprise funds (Water, Sewer, and Stormwater Utilities). The 2025 fiscal year combined operating budget includes $160 million in projected revenues and $164 million in projected expenditures and transfers. Funding for the operating budget of the City is provided from many sources, including property taxes, room taxes, grants and aids from the State and County, user fees, permits and licenses, fines, and other miscellaneous revenues. Several revenue sources are more sensitive to economic factors, in particular building permits, room taxes and investment earnings. The 2025 budget was developed to consider then current expectations for such revenue sources compared to 2024 actual results, reflecting the economic outlook at that time coupled with known development projects. Comparatively strong new construction values provided property tax levy flexibility, which is expected to continue for the 2026 budget. Expenditures for salaries, which represent the single largest operating cost, continue to be moderate given the inflationary economy and active labor relations efforts. An additional factor limiting such costs was the passage of Wisconsin Act 10 in 2011 which mandated employee payment of pension contributions for most employee groups. All eligible city employees contributed towards the pension program. The City’s ongoing 2024 2023 2024 2023 2024 2023 General obligation debt: Bonds & notes 123,207,343$ 119,340,738$ 5,489,809$ 7,192,504$ 128,697,152$ 126,533,242$ Total general obligation debt 123,207,343 119,340,738 5,489,809 7,192,504 128,697,152 126,533,242 Revenue bonds - - 223,780,428 230,013,036 223,780,428 230,013,036 Total 123,207,343$ 119,340,738$ 229,270,237$ 237,205,540$ 352,477,580$ 356,546,278$ City of Oshkosh's Outstanding Debt Governmental Activities Business-type Activities Total Primary Government MDA 7 CITY OF OSHKOSH, WISCONSIN Management’s Discussion and Analysis cost control efforts towards management of health care costs resulted in no increase in budgeted health care premium contributions charged to department budgets. The 2025 operating budget does not contain significant major initiatives. Capital budgets maintained an emphasis on enhancing maintenance of City facilities and infrastructure. Contacting the City’s Financial Management This financial report is designed to provide a general overview of the City’s finances for all those with an interest in the City’s finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to City of Oshkosh Finance Office, P. O. Box 1130, Oshkosh, Wisconsin 54903-1130. MDA 8 BASIC FINANCIAL STATEMENTS ASSETS Current Assets Cash and Investments $ 106,696,749 $ 38,448,755 $ 145,145,504 $ 145,451,935 $347,157 Taxes Receivable 33,142,766 1,343,218 34,485,984 37,413,559 - Due from Other Governments - 2,463,408 2,463,408 2,172,631 - Accounts Receivable 6,690,700 10,219,060 16,909,760 14,235,585 600 Interest Receivable 387,907 - 387,907 11,392 - Special Assessments 6,039,579 33,404 6,072,983 5,281,113 - Other Receivables - - - 30,738 - Loans Receivable 5,631,784 - 5,631,784 5,969,699 - Lease Receivable - 93,917 93,917 91,711 - Deposits with GO HNI 21,857 - 21,857 - - Internal Balances (528,303) 528,303 - - - Inventory and Prepaid Items 1,067,317 2,271,367 3,338,684 3,154,920 - Total Current Assets 159,150,356 55,401,432 214,551,788 213,813,283 347,757 Noncurrent Assets Restricted Cash and Investments 39,168,306 47,872,456 87,040,762 91,109,507 - Asset Held for Resale - 4,447,936 4,447,936 4,447,936 8,018,709 Lease Receivable - 324,724 324,724 418,641 - Capital Assets - Nondepreciable 27,524,511 44,410,520 71,935,031 59,643,616 - Capital Assets - Depreciable, Net 186,343,926 392,843,571 579,187,497 551,893,787 - Total Noncurrent Assets 253,036,743 489,899,207 742,935,950 707,513,487 8,018,709 TOTAL ASSETS 412,187,099 545,300,639 957,487,738 921,326,770 8,366,466 DEFERRED OUTFLOWS OF RESOURCES Deferred Outflows of Resources Related to Pension 42,098,379 5,528,583 47,626,962 70,305,671 - Deferred Outflows of Resources Related to Other Post-Employment Benefits 4,512,838 1,333,761 5,846,599 6,126,088 - Deferred Charge on Refunding - 38,759 38,759 74,180 - Total Deferred Outflows of Resources 46,611,217 6,901,103 53,512,320 76,505,939 - LIABILITIES Current Liabilities Accounts Payable 13,933,773 1,069,861 15,003,634 13,133,824 16,092 Accrued Liabilities 3,865,473 1,004,988 4,870,461 2,271,845 - Accrued Interest Payable 1,332,946 1,868,898 3,201,844 2,761,670 - Deposits from Others 1,899,161 20,894 1,920,055 1,941,066 25,000 Current Portion of Compensated Absences 548,253 229,130 777,383 691,079 - Current Portion of Long-Term Obligations 13,507,644 17,255,636 30,763,280 30,533,698 - Current Portion of Other Post-Employment Benefits Liability 195,594 59,223 254,817 227,980 - Unearned Revenues: Grants 18,786 88,412 107,198 90,589 - American Rescue Plan Act Funds 4,374,029 - 4,374,029 15,064,937 - Total Current Liabilities 39,675,659 21,597,042 61,272,701 66,716,688 41,092 Noncurrent Liabilities Net Pension Liability 4,720,471 619,917 5,340,388 18,773,078 - Other Post-Employment Benefits Liability 7,635,704 2,299,881 9,935,585 10,108,970 - Compensated Absences 4,435,866 916,519 5,352,385 4,805,725 - Noncurrent Portion of Long-Term Obligations 116,269,974 222,082,940 338,352,914 341,958,023 - Total NonCurrent Liabilities 133,062,015 225,919,257 358,981,272 375,645,796 - TOTAL LIABILITIES 172,737,674 247,516,299 420,253,973 442,362,484 41,092 DEFERRED INFLOWS OF RESOURCES Taxes Levied for Subsequent Period 50,915,721 2,063,400 52,979,121 55,285,527 - Lease Receivable - 418,641 418,641 510,352 - Deferred Inflows of Resources Related to Pension 25,334,242 3,327,028 28,661,270 39,415,474 - Deferred Inflows of Resources Related to Other Post-Employment Benefits 5,555,616 1,641,477 7,197,093 6,558,477 - Total Deferred Inflows of Resources 81,805,579 7,450,546 89,256,125 101,769,830 - NET POSITION Net Investment in Capital Assets 113,700,586 222,608,218 336,308,804 300,204,147 - Restricted 36,821,326 24,915,150 61,736,476 56,762,165 - Unrestricted 53,733,151 49,711,529 103,444,680 96,734,083 8,325,374 TOTAL NET POSITION $ 204,255,063 $ 297,234,897 $ 501,489,960 $ 453,700,395 $ 8,325,374 Redevelopment Authority CITY OF OSHKOSH, WISCONSIN Statement of Net Position As of December 31, 2024 With Summarized Information from December 31, 2023 Component Unit 2023 Type Business - Activities Governmental Activities Totals 2024 See Accompanying Notes 4 GOVERNMENTAL ACTIVITIES General Government $ 11,989,110 $ 991,983 $ 146,630 $ 2,619,053 Public Safety 33,178,831 5,370,872 1,873,705 3,053,393 Public Works 16,898,339 7,520,217 1,324,518 5,472,585 Transportation 928,144 - - - Health and Human Services 1,141,474 62,976 93,746 - Culture and Recreation 9,263,720 850,269 1,020,829 2,034,345 Conservation and Development 10,669,512 974,952 732,485 1,309,221 Unclassified 569,562 - - - Interest and Fiscal Charges 4,767,230 - - - Total Governmental Activities 89,405,922 15,771,269 5,191,913 14,488,597 BUSINESS-TYPE ACTIVITIES Transit Utility 6,178,331 960,493 4,497,871 - Water Utility 14,523,030 19,423,019 - 64,691 Sewer Utility 15,274,244 20,435,635 - 34,969 Stormwater Utility 9,402,907 15,300,907 - 39,546 Parking Utility 212,252 138,807 - - Oshkosh Redevelopment Project 2,235,226 2,663,928 - - Industrial Park 31,673 11,083 - - Inspection Services 1,045,514 1,439,596 - - Total Business-Type Activities 48,903,177 60,373,468 4,497,871 139,206 TOTAL CITY OF OSHKOSH $ 138,309,099 $ 76,144,737 $ 9,689,784 $ 14,627,803 COMPONENT UNIT Redevelopment Authority $91,732 $- $600 $148,834 GENERAL REVENUES: Taxes: General Property Taxes Tax Increments Other Taxes State and Federal Aids not Restricted to Specific Functions Interest and Investment Returns Miscellaneous Total General Revenues TRANSFERS CHANGE IN NET POSITION NET POSITION - BEGINNING OF YEAR, AS PREVIOUSLY PRESENTED Error Correction Change in Accounting Principle NET POSITION - BEGINNING OF YEAR, AS ADJUSTED NET POSITION - END OF YEAR CITY OF OSHKOSH, WISCONSIN Statement of Activities For the Year Ended December 31, 2024 Expenses Services Contributions Grants and Charges for Contributions Grants and With Summarized Information from December 31, 2023 Program Revenues Operating Capital See Accompanying Notes 5 $ (8,231,444) $- $(8,231,444) $(9,111,539) $- (22,880,861) - (22,880,861) (30,209,749) - (2,581,019) - (2,581,019) (7,498,632) - (928,144) - (928,144) (940,189) - (984,752) - (984,752) (1,041,141) - (5,358,277) - (5,358,277) (12,391,244) - (7,652,854) - (7,652,854) (6,620,616) - (569,562) - (569,562) (571,916) - (4,767,230) - (4,767,230) (3,963,916) - (53,954,143) - (53,954,143) (72,348,942) - - (719,967) (719,967) 692,847 - - 4,964,680 4,964,680 4,037,190 - - 5,196,360 5,196,360 3,728,692 - - 5,937,546 5,937,546 5,661,106 - - (73,445) (73,445) (155,713) - - 428,702 428,702 422,884 - - (20,590) (20,590) (2,648) - - 394,082 394,082 269,577 - - 16,107,368 16,107,368 14,653,935 - (53,954,143) 16,107,368 (37,846,775) (57,695,007) - - - - - 57,702 46,702,973 856,600 47,559,573 45,730,200 - 4,717,352 - 4,717,352 4,103,892 - 1,287,959 - 1,287,959 647,067 - 18,206,706 - 18,206,706 18,368,054 - 7,324,533 4,266,762 11,591,295 9,909,133 - 2,204,688 68,767 2,273,455 1,216,668 20,967 80,444,211 5,192,129 85,636,340 79,975,014 20,967 1,542,600 (1,542,600) - - - 28,032,668 19,756,897 47,789,565 22,280,007 78,669 176,222,395 277,345,316 453,567,711 431,911,595 8,246,705 - 132,684 132,684 760,639 - - - - (1,251,846) - 176,222,395 277,478,000 453,700,395 431,420,388 8,246,705 $ 204,255,063 $ 297,234,897 $ 501,489,960 $ 453,700,395 $8,325,374 Component Unit Redevelopment Authority 2024ActivitiesActivities Governmental Business-Type Net (Expense) Revenue 2023 and Changes in Net Position See Accompanying Notes 6 ASSETS Cash and Investments $ 25,996,369 $ 7,039,265 $ 8,235,311 Receivables: Accounts Receivable 5,487,524 - - Property Taxes 13,267,762 8,723,040 498,320 Special Assessments - - - Interest Receivable 357,930 - - Loans Receivable - - - Due from Other Governments - - - Due from Other Funds 2,195,403 - 5,086,408 Inventory and Prepaid Items 426,328 - - TOTAL ASSETS $ 47,731,316 $ 15,762,305 $ 13,820,039 LIABILITIES Accounts Payable $ 479,520 $ 1,000 $ 753,687 Accrued Liabilities 3,865,473 - - Due to Other Funds - - - Deposits from Others 36,907 - - Unearned Revenues: Grant 2,948 - - American Rescue Plan Act Funds - - - Total Liabilities 4,384,848 1,000 753,687 DEFERRED INFLOWS OF RESOURCES Taxes Levied for Subsequent Period 20,384,500 13,400,000 765,500 Special Assessments - - - Total Deferred Inflows of Resources 20,384,500 13,400,000 765,500 FUND BALANCES Nonspendable 426,328 - - Restricted - 2,361,305 - Committed --- Assigned - - 12,300,852 Unassigned (Deficit)22,535,640 - - Total Fund Balances 22,961,968 2,361,305 12,300,852 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES $ 47,731,316 $ 15,762,305 $ 13,820,039 CITY OF OSHKOSH, WISCONSIN Balance Sheet Governmental Funds As of December 31, 2024 With Summarized Information from December 31, 2023 General Debt Service Equipment See Accompanying Notes 7 $ 20,316,149 $ 77,535,610 $ 139,122,704 $ 128,915,211 - 1,033,397 6,520,921 5,141,672 - 10,653,644 33,142,766 36,833,920 6,024,405 15,174 6,039,579 5,281,113 29,092 885 387,907 11,392 - 5,631,784 5,631,784 5,969,699 - 21,857 21,857 - - 8,167,691 15,449,502 14,727,770 310 78,002 504,640 319,608 $ 26,369,956 $ 103,138,044 $ 206,821,660 $ 197,200,385 $ 140 $ 10,261,350 $ 11,495,697 $ 9,629,066 - - 3,865,473 1,266,857 - 15,449,502 15,449,502 14,727,770 1,498,983 363,271 1,899,161 1,920,063 - 15,838 18,786 62,626 - 4,374,029 4,374,029 15,064,937 1,499,123 30,463,990 37,102,648 42,671,319 - 16,365,721 50,915,721 54,428,927 6,084,336 - 6,084,336 5,339,434 6,084,336 16,365,721 57,000,057 59,768,361 310 6,238,476 6,665,114 3,965,909 - 33,149,209 35,510,514 32,175,917 - 9,251,416 9,251,416 9,024,540 18,786,187 21,337,372 52,424,411 45,035,992 - (13,668,140) 8,867,500 4,558,347 18,786,497 56,308,333 112,718,955 94,760,705 $ 26,369,956 $ 103,138,044 $ 206,821,660 $ 197,200,385 Totals 2024 2023Funds Special Assessment Improvement Governmental Nonmajor See Accompanying Notes 8 2024 2023 Total Fund Balances - Governmental Funds 112,718,955$ 94,760,705$ Total net position reported for governmental activities in the statement of net position is different from the amount reported above as total governmental funds fund balance because: Capital assets used in government activities are not financial resources and therefore are not reported in the fund statements. Amounts reported for governmental activities in the statement of net position: Governmental Capital Assets 351,737,803$ Governmental Accumulated Depreciation (137,869,366) 213,868,437 199,940,196 Some receivables that are not currently available are reported as deferred inflows of resources in the fund financial statements but are recognized as revenue when earned in the government-wide statements. Special Assessments 6,084,336 5,339,434 Net position of the internal service funds are reported in the statement of net position as governmental activities 4,508,428 3,665,042 Some deferred outflows and inflows of resources reflect changes in long-term liabilities and are not reported in the funds. Deferred Outflows Related to Pension 42,098,379 61,955,399 Deferred Outflows Related to Other Post-Employment Benefits 4,512,838 4,669,769 Deferred Inflows Related to Pension (25,334,242) (34,734,060) Deferred Inflows Related to Other Post-Employment Benefits (5,555,616) (4,982,317) Net pension liability not payable in the current period therefore not reported in the fund financial statements (4,720,471) (16,543,381) Post-employment benefit liability not payable in the current period therefore not reported in the fund financial statements (7,831,298) (7,859,812) Noncurrent liabilities, including bonds and notes payable, are not due in the current period and therefore not reported in the fund statements. Noncurrent liabilities reported in the statement of net position that are not reported in the funds balance sheet: General Debt (123,207,343) (119,340,738) Premium/Discount on Debt Issued (6,570,275) (5,813,657) Accrued Interest on General Obligation Debt (1,332,946) (364,464) Vested Employee Benefits (4,984,119) (4,469,721) Total Net Position - Governmental Activities 204,255,063$ 176,222,395$ CITY OF OSHKOSH, WISCONSIN With Summarized Information from December 31, 2023 As of December 31, 2024 Governmental Funds to the Statement of Net Position Reconciliation of the Balance Sheet See Accompanying Notes 9 THIS PAGE LEFT BLANK INTENTIONALLY REVENUES Taxes $ 24,529,310 $ 13,897,400 $ 1,205,500 Special Assessments - - - Intergovernmental 19,322,893 - - Licenses and Permits 880,023 - - Fines, Forfeitures and Penalties 695,492 - - Charges for Services 5,088,863 - - Intergovernmental Charges for Services 2,837,707 - - Investment Earnings - 449,397 - Donations - - - Miscellaneous 4,108,725 - - Total Revenues 57,463,013 14,346,797 1,205,500 EXPENDITURES Current: General Government 8,109,351 - 50,111 Public Safety 35,074,812 - 2,557 Public Works 4,523,027 - 813,846 Transportation 928,144 - - Health and Human Services - - - Culture and Recreation 3,099,578 - - Conservation and Development 2,010,998 - 449,789 Unclassified 569,562 - - Debt Service: Principal - 11,008,527 - Interest and Fiscal Charges - 3,954,061 - Capital Outlay - - 8,218,270 Total Expenditures 54,315,472 14,962,588 9,534,573 EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES 3,147,541 (615,791) (8,329,073) OTHER FINANCING SOURCES (USE) Proceeds of Long-Term Debt - - 4,884,400 Debt Premium - 1,425,137 - Sale of Capital Assets 160,909 - 54,000 Transfers In 1,542,600 - - Transfers Out (21,775) - - Total Other Financing Sources (Use)1,681,734 1,425,137 4,938,400 NET CHANGE IN FUND BALANCES 4,829,275 809,346 (3,390,673) FUND BALANCES - BEGINNING, AS PREVIOUSLY PRESENTED 18,132,693 1,551,959 15,691,525 Error Correction - - - FUND BALANCES - BEGINNING, AS ADJUSTED 18,132,693 1,551,959 15,691,525 FUND BALANCES - ENDING $ 22,961,968 $ 2,361,305 $ 12,300,852 CITY OF OSHKOSH, WISCONSIN Statement of Revenues, Expenditures and Changes in Fund Balances (Deficit) Governmental Funds For the Year Ended December 31, 2024 With Summarized Information from December 31, 2023 General Debt Service Fund Equipment See Accompanying Notes 10 $- $ 13,076,074 $ 52,708,284 $ 49,671,659 4,209,262 194,508 4,403,770 4,353,907 - 13,750,480 33,073,373 22,930,193 - 76,235 956,258 869,481 - - 695,492 580,432 - 1,791,594 6,880,457 6,137,584 - - 2,837,707 3,377,008 - 2,972,950 3,422,347 5,062,288 - 1,697,759 1,697,759 763,009 - 4,152,007 8,260,732 1,343,949 4,209,262 37,711,607 114,936,179 95,089,510 - 1,522,598 9,682,060 7,521,449 - 3,472,905 38,550,274 33,503,060 214,696 5,208,954 10,760,523 10,506,334 - - 928,144 940,189 - 1,164,388 1,164,388 1,107,916 - 8,534,884 11,634,462 11,437,326 - 6,078,555 8,539,342 6,607,741 - - 569,562 571,916 1,050,000 1,274,868 13,333,395 14,294,902 214,275 298,931 4,467,267 4,758,064 - 9,512,888 17,731,158 25,689,308 1,478,971 37,068,971 117,360,575 116,938,205 2,730,291 642,636 (2,424,396) (21,848,695) - 12,315,600 17,200,000 6,325,000 - - 1,425,137 453,969 - - 214,909 127,039 - 486,213 2,028,813 22,790,059 - (464,438) (486,213) (21,247,459) - 12,337,375 20,382,646 8,448,608 2,730,291 12,980,011 17,958,250 (13,400,087) 16,056,206 43,328,322 94,760,705 107,400,153 - - - 760,639 16,056,206 43,328,322 94,760,705 108,160,792 $ 18,786,497 $ 56,308,333 $ 112,718,955 $ 94,760,705 Nonmajor Governmental Funds 2023 Totals 2024 Special Assessment Improvement See Accompanying Notes 11 2024 2023 Net Changes in Fund Balances - Total Governmental Funds 17,958,250$ (13,400,087)$ activities are different because: Governmental funds report capital outlays as expenditures. However, in the statement of activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. Capital Outlay reported in governmental fund statements 28,939,768$ Depreciation expense reported in the statement of activities (14,986,344) Amount by which capital outlays are greater than depreciation in the current period.13,953,424 13,503,011 The City disposed of assets resulting in a reduction of capital assets and recapture of prior year depreciation expense reported on the statement of activities as a net loss and has no affect on the governmental funds balance sheet. The value of capital assets disposed of during the year (7,144,803) The amount of depreciation recapture for the year 7,119,620 Amount by which capital disposals are more than depreciation recapture in the current period (25,183) - Amounts related to the pension plan that affect the statement of activities but do not affect the fund financial statements.1,365,708 (3,880,420) Amounts related to the other post-employment benefit that affect the statement of activities but do not affect the fund financial statements.(701,716) (1,019,101) Revenues in the statement of activities that do not provide current financial resources are not reported as revenue in the funds. Special Assessments 744,902 (1,566,556) Vested employee benefits are reported in the government funds when amounts are paid. The statement of activities reports the value of benefits earned during the year. This year the accrual of these benefits was (more) less than the amount paid.(514,398) 634,092 Repayment of principal on long-term debt is reported in the governmental funds as an expenditure, but is reported as a reduction in long-term debt in the statement of net position and does not affect the statement of activities. The amount of long-term debt principal payments in the current year is:13,333,395 14,294,902 Debt incurred in governmental funds is reported as an other financing source, but is reported as an increase in outstanding long-term debt in the statement of net position, and does not affect the statement of activities. Long-term Debt Issued (17,200,000) (6,325,000) Premium on Debt Issued (1,425,137) (453,969) Interest payments on outstanding debt are reported in the governmental funds as an expenditure when paid, in the statement of activities interest is reported as it accrues.(968,482) 222,385 Discounts, loss on advance refundings and premiums on debt issued are recorded and are amortized over the life of the related debt issue in the governmental activties financial statements.668,519 571,763 Internal service funds are used by management to charge the costs of certain activities to individual funds. The net revenue (expense) of the internal service funds is reported with governmental activities.843,386 1,231,047 Change in Net Position - Governmental Activities 28,032,668$ 3,812,067$ CITY OF OSHKOSH, WISCONSIN Amounts reported for governmental activities in the statement of With Summarized Information from December 31, 2023 For the Year Ended December 31, 2024 Governmental Funds to the Statement of Activities Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances (Deficit) - See Accompanying Notes 12 THIS PAGE LEFT BLANK INTENTIONALLY ASSETS Current Assets: Cash and Investments $3,384,513 $11,901,578 $10,986,523 $8,878,510 Accounts Receivable 176,168 3,116,971 4,266,417 2,418,424 Special Assessments - - - - Property Taxes Levied for Subsequent Year 1,343,218 - - - Other Receivables - - - - Lease Receivable - 93,917 - - Due from Other Funds - - - - Due from Other Governments 2,463,408 - - - Prepaid Items 250,736 316,310 336,891 101,589 Inventory 146,016 1,003,430 95,398 - Total Current Assets 7,764,059 16,432,206 15,685,229 11,398,523 Noncurrent Assets: Restricted Cash - 14,703,826 18,594,674 14,573,956 Asset Held for Resale - -- - Lease Receivable - 324,724 - - Land 367,811 141,277 301,288 9,381,340 Construction Work in Progress - 7,959,465 8,908,597 12,316,325 Buildings and Improvements 5,769,840 - - 13,163,381 Infrastructure 517,778 131,359,465 172,139,618 139,578,381 Machinery and Equipment 13,664,686 56,344,189 41,465,806 2,625,126 Accumulated Depreciation (12,762,858) (70,629,186) (77,133,609) (30,838,072) Total Noncurrent Assets 7,557,257 140,203,760 164,276,374 160,800,437 TOTAL ASSETS 15,321,316 156,635,966 179,961,603 172,198,960 DEFERRED OUTFLOWS OF RESOURCES Deferred Charge on Advance Refunding - 10,549 28,210 - Deferred Outflows of Resources Related to Pension 1,353,039 1,718,473 1,531,564 456,645 Deferred Outflows of Resources Related to Other Post-Employment Benefits 423,171 387,094 338,653 77,406 Total Deferred Outflows of Resources 1,776,210 2,116,116 1,898,427 534,051 CURRENT LIABILITIES Accounts and Claims Payable 145,437 319,583 265,584 110,842 Accrued Liabilities - 1,004,988 - - Accrued Interest 4,770 770,950 549,038 517,572 Due to Other Funds - - - - Deposits from Others - 2,493 13,401 - Unearned Revenue 87,572 - - - Current Portion of Other Post-Employment Benefits Liability 19,055 16,544 14,199 4,067 Current Portion Compensated Absences 53,471 85,157 57,377 15,368 Current Portion of Long-Term Obligations 115,000 4,738,950 5,879,763 6,275,000 Total Current Liabilities 425,305 6,938,665 6,779,362 6,922,849 NONCURRENT LIABILITIES Net Pension Liability 151,716 192,692 171,733 51,203 Noncurrent Portion of Other Post-Employment Benefits Liability 736,586 669,014 586,654 127,593 Noncurrent Compensated Absences 213,885 340,630 229,508 61,474 Noncurrent Portion of Long-Term Obligations 450,000 59,668,761 82,176,750 79,229,543 Total Noncurrent Liabilities 1,552,187 60,871,097 83,164,645 79,469,813 TOTAL LIABILITIES 1,977,492 67,809,762 89,944,007 86,392,662 DEFERRED INFLOWS OF RESOURCES Property Taxes Levied for Subsequent Period 2,063,400 - - - Lease Receivable - 418,641 - - Deferred Inflows of Resources Related to Pension 814,241 1,034,154 921,675 274,803 Deferred Inflows of Resources Related to Other Post-Employment Benefits 520,725 476,393 416,764 95,320 Total Deferred Inflows of Resources 3,398,366 1,929,188 1,338,439 370,123 NET POSITION Net Investment in Capital Assets 6,992,257 68,738,979 67,998,513 66,954,835 Restricted 387,082 7,234,522 8,687,714 8,471,698 Unrestricted 4,342,329 13,039,631 13,891,357 10,543,693 TOTAL NET POSITION $11,721,668 $89,013,132 $90,577,584 $85,970,226 Total Net Position as shown Above Some amounts reported for business-type activities in the statement of net position are different because certain internal service assets and liabilities are included with business-type activities. Total Net Position of business-type activities as reported of the statement of net position (see page 4) Transit Utility Water Utility Sewer Utility Stormwater Utility CITY OF OSHKOSH, WISCONSIN With Summarized Information from December 31, 2023 As of December 31, 2024 Proprietary Funds Statement of Net Position See Accompanying Notes 13 $3,297,631 $38,448,755 $44,384,906 $6,742,351 $5,736,256 241,080 10,219,060 9,081,867 169,779 12,046 33,404 33,404 - - - - 1,343,218 579,639 - - - - 30,738 - - - 93,917 91,711 - - 1,430,771 1,430,771 1,341,845 1,735,830 1,668,399 - 2,463,408 2,172,631 - - 20,997 1,026,523 1,096,813 75,000 75,000 - 1,244,844 1,166,168 487,677 497,331 5,023,883 56,303,900 59,946,318 9,210,637 7,989,032 - 47,872,456 58,285,708 - - 4,447,936 4,447,936 4,447,936 - - - 324,724 418,641 - - 5,034,417 15,226,133 15,226,133 - - - 29,184,387 19,118,483 - - 8,914,150 27,847,371 27,250,927 - - 3,447,323 447,042,565 422,950,547 - - 1,725,057 115,824,864 112,889,729 - - (6,507,504) (197,871,229) (186,599,251) - - 17,061,379 489,899,207 473,988,853 - - 22,085,262 546,203,107 533,935,171 9,210,637 7,989,032 - 38,759 74,180 - - 468,862 5,528,583 8,350,272 1,678,535 2,456,392 107,437 1,333,761 1,456,319 402,557 407,630 576,299 6,901,103 9,880,771 2,081,092 2,864,022 228,415 1,069,861 1,183,127 2,438,076 2,321,631 - 1,004,988 1,004,988 - - 26,568 1,868,898 2,397,206 - - 1,430,771 1,430,771 1,341,845 1,735,830 1,668,399 5,000 20,894 21,003 - - 840 88,412 27,963 - - 5,358 59,223 52,985 17,800 15,926 17,756 229,130 256,771 - - 246,923 17,255,636 17,200,303 - - 1,961,631 23,027,813 23,486,191 4,191,706 4,005,956 52,573 619,917 2,229,697 188,213 655,907 180,034 2,299,881 2,424,153 681,504 659,550 71,023 916,519 770,312 - - 557,886 222,082,940 230,137,023 - - 861,516 225,919,257 235,561,185 869,717 1,315,457 2,823,147 248,947,070 259,047,376 5,061,423 5,321,413 - 2,063,400 856,600 - - - 418,641 510,352 - - 282,155 3,327,028 4,681,414 1,010,120 1,377,127 132,275 1,641,477 1,576,160 495,567 425,767 414,430 7,450,546 7,624,526 1,505,687 1,802,894 11,923,634 222,608,218 199,727,050 - - 134,134 24,915,150 23,721,241 - - 7,366,216 49,183,226 53,695,749 4,724,619 3,728,747 $19,423,984 $296,706,594 $277,144,040 $4,724,619 $3,728,747 296,706,594 528,303 $297,234,897 Totals Governmental Activities - Internal Service Funds 2024 202320242023Nonmajor Funds See Accompanying Notes 14 OPERATING REVENUES Charges for Services $ 918,564 $ 19,212,346 $ 20,431,633 Taxes - - - Fines, Forfeitures and Penalties - - - Other Operating Revenues 41,929 210,673 4,002 Total Operating Revenues 960,493 19,423,019 20,435,635 OPERATING EXPENSES Operation and Maintenance 5,364,896 8,647,047 8,479,652 Depreciation 859,028 4,071,255 4,225,355 Taxes - 195,757 181,144 Claims and Administration - - - Total Operating Expenses 6,223,924 12,914,059 12,886,151 OPERATING INCOME (LOSS)(5,263,431) 6,508,960 7,549,484 NONOPERATING REVENUES (EXPENSES) General Property Taxes 856,600 - - Sale of Capital Assets 526 15,474 22,074 Nonoperating Grants 4,497,871 - - Investment Earnings (Loss)173,885 1,066,818 1,440,417 Interest Expense (42,882) (1,687,063) (2,401,818) Miscellaneous Expense - - (28,923) Miscellaneous Revenue - - - Total Nonoperating Revenues (Expenses)5,486,000 (604,771) (968,250) INCOME (LOSS) BEFORE CONTRIBUTIONS AND TRANSFERS 222,569 5,904,189 6,581,234 TRANSFERS OUT - (1,502,835) (39,765) CAPITAL CONTRIBUTIONS - 64,691 34,969 CHANGE IN NET POSITION 222,569 4,466,045 6,576,438 NET POSITION - BEGINNING, AS PREVIOUSLY PRESENTED 11,499,099 84,547,087 84,001,146 Error Correction - - - Change in Accounting Principle - - - NET POSITION - BEGINNING, AS ADJUSTED 11,499,099 84,547,087 84,001,146 NET POSITION - ENDING $11,721,668 $89,013,132 $90,577,584 Change in net position as shown above Some amounts reported for business-type activities in the statement of activities are different because the net revenue (expense) of certain internal service funds are reported with business-type activities. Change in net position of business-type activities as reported on the statement of activities (see page 5-6) CITY OF OSHKOSH, WISCONSIN Water Utility With Summarized Information from December 31, 2023 For the Year Ended December 31, 2024 Proprietary Funds Statement of Revenues, Expenses and Changes in Net Position Sewer UtilityTransit Utility See Accompanying Notes 15 $ 15,300,557 $ 1,536,767 $ 57,399,867 $ 52,098,050 $ 18,251,472 $ 18,045,223 - 2,555,474 2,555,474 2,530,104 - - - 41,636 41,636 7,355 - - 350 119,537 376,491 421,896 1,636,874 1,502,352 15,300,907 4,253,414 60,373,468 55,057,405 19,888,346 19,547,575 3,888,021 3,190,864 29,570,480 26,471,374 5,983,239 6,196,164 2,733,860 321,253 12,210,751 11,790,303 - - 54,909 - 431,810 383,200 - - - - - - 12,909,235 12,056,659 6,676,790 3,512,117 42,213,041 38,644,877 18,892,474 18,252,823 8,624,117 741,297 18,160,427 16,412,528 995,872 1,294,752 - - 856,600 809,500 - - 693 25,000 63,767 55,801 - - - - 4,497,871 6,067,361 - - 1,454,954 130,688 4,266,762 4,491,304 - - (2,685,458) (38,335) (6,855,556) (8,166,184) - - - - (28,923) (3,215) - - - 5,000 5,000 - - - (1,229,811) 122,353 2,805,521 3,254,567 - - 7,394,306 863,650 20,965,948 19,667,095 995,872 1,294,752 - - (1,542,600) (1,542,600) - - 39,546 - 139,206 9,485 - - 7,433,852 863,650 19,562,554 18,133,980 995,872 1,294,752 78,536,374 18,427,650 277,011,356 259,295,516 3,728,747 2,433,995 - 132,684 132,684 - - - - - - (285,456) - - 78,536,374 18,560,334 277,144,040 259,010,060 3,728,747 2,433,995 $85,970,226 $19,423,984 $296,706,594 $277,144,040 $4,724,619 $3,728,747 $ 19,562,554 194,343 $19,756,897 2024 2023 2024 2023 Governmental Activities - Internal Service FundsStormwater Utility Nonmajor Funds Totals See Accompanying Notes 16 CASH FLOWS FROM OPERATING ACTIVITIES Cash Received from Customers $ 970,908 $ 19,095,878 $ 19,709,808 $ 15,150,925 Cash Paid To Suppliers (2,067,380) (4,983,405) (5,330,952) (3,355,994) Cash Paid to Employees For Wages and Benefits (3,188,210) (3,666,029) (3,408,694) (590,524) Net Cash Flows From Operating Activities (4,284,682) 10,446,444 10,970,162 11,204,407 CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIES General Property Taxes 93,021 - - - Intergovernmental Revenues 4,207,094 - - - Miscellaneous Expenses - - (28,923) - Due To/Due From Other Funds - - - - Transfer from (to) Other Funds - (1,502,835) (39,765) - Net Cash Flows From Noncapital Financing Activities 4,300,115 (1,502,835) (68,688) - CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Acquisition of Capital Assets (654,977) (10,061,073) (13,904,957) (13,919,203) Capital Assets Salvaged - 45,064 - - Sale of Capital Assets 526 15,474 22,074 693 Capital Contributions - 64,691 34,969 39,546 Principal Payments on Long-Term Debt (115,000) (4,888,809) (5,988,799) (5,970,000) Proceeds from Long-Term Debt - 5,290,000 3,975,000 - Premiums Received on Long-Term Debt - 407,214 302,445 - Interest and Fiscal Charges 1,165,739 (2,123,499) (2,821,025) (3,092,555) Net Cash Flows From Capital and Related Financing Activities 396,288 (11,250,938) (18,380,293) (22,941,519) CASH FLOWS FROM INVESTING ACTIVITIES Investment Return 173,885 1,066,818 1,440,417 1,454,954 585,606 (1,240,511) (6,038,402) (10,282,158) 2,798,907 27,845,915 35,619,599 33,734,624 $ 3,384,513 $ 26,605,404 $ 29,581,197 $ 23,452,466 RECONCILIATION OF CASH ACCOUNTS Cash and Investments $ 3,384,513 $ 11,901,578 $ 10,986,523 $ 8,878,510 Restricted Cash and Investments - 14,703,826 18,594,674 14,573,956 Total Reconciliation of Cash Accounts $ 3,384,513 $ 26,605,404 $ 29,581,197 $ 23,452,466 RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH FLOWS FROM OPERATING ACTIVITIES Operating Income (Loss)$ (5,263,431) $ 6,508,960 $ 7,549,484 $ 8,624,117 Adjustments to Reconcile Operating Income (Loss) to Net Cash Flows from Operating Activities: Depreciation 859,028 4,071,255 4,225,355 2,733,860 Meter Depreciation Charged to Sewer - 161,755 (161,755) - Changes in Assets and Liabilities: Accounts Receivable 10,415 (327,141) (725,827) (149,982) Other Receivables - - - - Prepaid Items 19,982 23,760 26,328 5,934 Inventories (4,712) (58,898) (15,066) - Accounts and Claims Payable 12,784 (19,576) 94,676 21,161 Unearned Revenue 60,137 - - - Deposits from Others - (60) (49) - Compensated Absences 47,392 77,208 (15,904) 2,253 Net Pension Asset - - - - Deferred Outflows Related to Pension 652,744 896,102 823,387 293,331 Deferred Inflows Related to Pension (310,261) (431,656) (398,581) (145,656) Net Pension Liability (383,870) (505,454) (457,088) (149,056) OPEB Liability (43,372) (5,801) (17,776) (40,663) Deferred Outflows Related to OPEB 46,270 19,459 21,278 23,564 Deferred Inflows Related to OPEB 12,212 36,531 21,700 (14,456) Net Cash Flows From Operating Activities $(4,284,682) $10,446,444 $10,970,162 $11,204,407 Sewer UtilityWater UtilityTransit Utility CASH AND INVESTMENTS - ENDING CHANGE IN CASH AND INVESTMENTS Stormwater Utility CASH AND INVESTMENTS - BEGINNING CITY OF OSHKOSH, WISCONSIN Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2024 With Summarized Information from December 31, 2023 See Accompanying Notes 17 $ 4,306,090 $ 59,233,609 $ 53,225,435 $ 19,730,613 $ 19,560,290 (2,300,223) (18,037,954) (14,679,314) (15,051,528) (14,627,409) (1,126,261) (11,979,718) (11,711,083) (3,672,990) (3,507,248) 879,606 29,215,937 26,835,038 1,006,095 1,425,633 - 93,021 750,274 - - - 4,207,094 6,025,477 - - - (28,923) (3,215) - - 5,000 5,000 - - - - (1,542,600) (1,542,600) - - 5,000 2,733,592 5,229,936 - - (133,128) (38,673,338) (34,176,731) - - - 45,064 - - - 25,000 63,767 55,801 - - - 139,206 9,485 - - (237,695) (17,200,303) (16,589,473) - - - 9,265,000 12,585,000 - - - 709,659 924,049 - - (43,409) (6,914,749) (8,419,941) - - (389,232) (52,565,694) (45,611,810) - - 130,688 4,266,762 4,491,304 - - 626,062 (16,349,403) (9,055,532) 1,006,095 1,425,633 2,671,569 102,670,614 111,726,146 5,736,256 4,310,623 $ 3,297,631 $ 86,321,211 $ 102,670,614 $ 6,742,351 $ 5,736,256 $ 3,297,631 $ 38,448,755 $ 44,384,906 $ 6,742,351 5,736,256 - 47,872,456 58,285,708 - - $ 3,297,631 $ 86,321,211 $ 102,670,614 $ 6,742,351 $ 5,736,256 $ 741,297 $18,160,427 $16,412,528 $995,872 $1,294,752 321,253 12,210,751 11,790,303 - - - - - - - 55,342 (1,137,193) (1,801,232) (157,733) 12,715 (2,666)(2,666) (30,738) - - (5,714)70,290 95,866 - - - (78,676) (104,479) 9,654 127,964 (222,311)(113,266) (339,370) 116,445 (274,228) 312 60,449 25,110 - - - (109) 95 - - 7,617 118,566 (13,226) - - - - 3,749,481 - - 156,125 2,821,689 (1,017,355) 777,857 (2,456,392) (68,232)(1,354,386) (4,145,721) (367,007) 1,377,127 (114,312)(1,609,780) 2,229,697 (467,694) 655,907 (10,422)(118,034) (815,114) 23,828 668,342 11,987 122,558 423,102 5,073 (402,588) 9,330 65,317 376,091 69,800 422,034 $879,606 $29,215,937 $26,835,038 $1,006,095 $1,425,633 Totals Funds 2024 2023 Nonmajor Governmental Activities - Internal Service Funds 2024 2023 See Accompanying Notes 18 ASSETS Cash and Investments $ 29,989,395 $ 23,868,022 Taxes Receivable 42,536,130 65,238,108 Total Assets 72,525,525 89,106,130 LIABILITIES Due to Other Taxing Entities 72,414,539 89,075,446 Accounts Payable 110,986 30,684 Total Liabilities 72,525,525 89,106,130 NET POSITION $- $- CITY OF OSHKOSH, WISCONSIN 2024 2023 As of December 31, 2024 Fiduciary Fund Statement of Fiduciary Net Position With Summarized Information from December 31, 2023 Custodial Funds See Accompanying Notes 19 ADDITIONS Taxes Collected on Behalf of Other Taxing Entities $ 50,489,282 $ 49,909,205 DEDUCTIONS Taxes Remitted to Other Taxing Entities 50,489,282 49,909,205 CHANGE IN NET POSITION - - NET POSITION - BEGINNING - - NET POSITION - ENDING $- $- Statement of Changes in Fiduciary Net Position CITY OF OSHKOSH, WISCONSIN 2024 2023 With Summarized Information from December 31, 2023 For the Year Ended December 31, 2024 Fiduciary Fund Custodial Funds See Accompanying Notes 20 CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 21 Note 1 - Summary of Significant Accounting Policies This summary of significant accounting policies of the City of Oshkosh, Wisconsin (City) is presented to assist in understanding the City’s financial statements. The financial statements and notes are representations of the City’s management who is responsible for the integrity and objectivity of the financial statements. These accounting policies conform to generally accepted accounting principles (GAAP) and have been consistently applied in the preparation of the financial statements. The Governmental Accounting Standards Board (GASB) is the accepted standards setting body for establishing governmental accounting and financial reporting principles. Reporting Entity The City is a municipal corporation governed by an elected seven-member council. In accordance with generally accepted accounting principles (GAAP), the financial statements are required to include the City (the primary government) and any separate component units that have a significant operational or financial relationship with the City. The City has identified the following component unit that is required to be included in the basic financial statements in accordance with the standards. Redevelopment Authority The component unit column in the basic financial statements include the financial data of the City’s component unit, the Redevelopment Authority of the City of Oshkosh. It is reported in a separate column to emphasize that it is legally separate from the City. The Redevelopment Authority’s fiscal year end is December 31. Separate financial statements are not issued for the Redevelopment Authority. City officials are responsible for appointing the board members of an other organization of the City of Oshkosh, but the City’s accountability of this organization does not extend beyond making the appointments. The City is not financially accountable for this organizations as defined by standards in GASB Statement No. 61. Therefore, this organization is not included in the City’s reporting entity. The City appoints some or all of the members of the following organization: Oshkosh Housing Authority Government-Wide and Fund Financial Statements Government-Wide Financial Statements The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the activities of the City except those that are fiduciary. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for services. The statement of activities demonstrates the degree to which the direct expenses of a given function are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment, 2) grants and contributions that are restricted to meeting the operational requirements of a particular function, and 3) capital grants and contributions. Taxes and other items not properly included among program revenues are reported instead as general revenues. As a general rule the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions to this general rule are other charges between the City’s enterprise funds and various other functions of the City. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned. CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 22 Note 1 - Summary of Significant Accounting Policies (Continued) Government-Wide and Fund Financial Statements (Continued) Fund Financial Statements Separate financial statements are provided for governmental funds, proprietary funds and fiduciary funds. Governmental funds include general, special revenue, capital projects and debt service funds. Proprietary funds include enterprise funds and internal service funds. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. Fund financial statements of the reporting entity are organized into individual funds each of which are considered to be separate accounting entities. Each fund is accounted for by providing a separate set of self-balancing accounts which constitute its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund equity, revenues, and expenditures/expenses. Funds are organized as major funds or non-major funds within the governmental and proprietary statements. An emphasis is placed on major funds within the governmental and proprietary categories. A fund is considered major if it is the primary operating fund of the City or meets the following criteria: a. Total assets plus deferred outflows of resources, liabilities plus deferred inflows of resources, revenues, or expenditures/expenses of that individual governmental or proprietary fund are at least 10 percent of the corresponding total for all funds of that category or type and b. The same element that met the 10 percent criterion in (a) is at least 5 percent of the corresponding element total for all governmental and proprietary funds combined. c. In addition, any other governmental fund that the City believes is particularly important to financial statement users may be reported as a major fund. Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the City’s enterprise funds are charges to customers for services. Operating expenses for enterprise funds include the cost of services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. Governmental Funds Governmental funds are identified as either general, debt service, special revenue, capital projects or trust funds based upon the following guidelines: General Fund The general fund is the primary operating fund of the City and is always classified as a major fund. It is used to account for all financial resources except those required to be accounted for in another fund. Special Revenue Funds Special revenue funds are used to account for the specific revenue sources (other than major capital projects) that are legally restricted to expenditures for specific purposes. CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 23 Note 1 - Summary of Significant Accounting Policies (Continued) Government-Wide and Fund Financial Statements (Continued) Governmental Funds (Continued) Permanent Funds Permanent funds are used to account for the specific revenue sources (other than major capital projects) that are legally restricted to expenditures for specific donor purposes. Debt Service Funds Debt service funds are used to account for the accumulation of resources for, and the payment of, general long-term principal, interest, and related costs. Capital Projects Funds Capital projects funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds). The City reports the following major governmental funds: General Fund This is the City’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. Debt Service Fund This fund accounts for the resources accumulated and payments made for principal and interest on long-term general obligation debt of governmental funds, except debt issued to finance project plan expenditures of the City’s tax incremental financing districts. Equipment Fund This fund accounts for equipment purchases of the City by improving and maintaining infrastructure. Special Assessment Improvement Capital Projects Fund This fund accounts for the cost of capital projects and the special assessments and subsequent assessment collections related to those projects. Enterprise Funds The City reports the following major enterprise funds: Transit Utility This is the City’s fund to account for operations of the City bus transit system. Financing is provided through user fees, federal and state grants and general property taxes. Water Utility This is the City’s fund to account for the operations of the City-owned water facilities. CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 24 Note 1 - Summary of Significant Accounting Policies (Continued) Government-Wide and Fund Financial Statements (Continued) Sewer Utility This is the City’s fund to account for the operations of the City-owned sewage facilities. Storm Water Utility This is the City’s fund to account for the operations of the City-owned storm water services to City residents, business entities and public authorities. Additionally, the City reports the following fund type: Internal service funds account for the financing of goods and services provided by one department to other city departments or to other governments on a cost reimbursement basis. The City has created internal service funds for health insurance, worker’s compensation and field operations. Fiduciary Funds The City follows the presentation requirements of accounting principles generally accepted in the United States of America as prescribed by the Government Accounting Standards Board and GASB Statement No. 84, Fiduciary Activities. This statement revised the criteria on whether the government is controlling the assets of the fiduciary activity and the beneficiaries with whom a fiduciary relationship exists. An activity meeting the criteria should present a statement of fiduciary net position and a statement of changes in fiduciary net position. Four types of fiduciary funds that should be reported, if applicable, include pension (and other employee benefit) trust funds, investment trust funds, private-purpose trust funds, and custodial funds. The City reports the following custodial fund: Tax Collection Fund This fund accounts for taxes and deposits collected by the City, acting in the capacity of a custodian, for distribution to other governmental units or designated beneficiaries. Measurement Focus And Basis Accounting The government-wide financial statements, proprietary fund statements and fiduciary fund statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenues as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 25 Note 1 - Summary of Significant Accounting Policies (Continued) Assets, Liabilities and Net Position or Equity Cash and Investments Cash and investments are combined. Cash deposits consist of demand and time deposits with financial institutions and are carried at cost. For purpose of the statement of cash flows, all cash deposits and highly liquid investments (including restricted assets) with a maturity of three months or less from date of acquisition are considered to be cash. The City categories the fair value measurement of its investments based on the hierarchy established by generally accepted accounting principles. The fair value hierarchy, which has three levels, is based on the valuation inputs used to measure an asset’s fair value: Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. Restricted Cash Enterprise Funds - Cash has been set aside to provide for debt service of the water, sewer and stormwater utilities and replacement of certain water and sewer utilities plant equipment. Accounts Receivable Accounts receivables are recorded at their gross amount with uncollectible amounts being recognized under the direct write-off method. The receivable associated with ambulance billings has been shown net of an allowance of $901,806. Delinquent personal property taxes remain the collection responsibility of the City. The City is able to recover a portion of these delinquent personal property taxes from other taxing jurisdictions. The City has received federal and state grants for rehabilitation and business development loan programs provided to area businesses and homeowners. A loan receivable is recorded when loan funds are disbursed to area businesses or homeowners. No allowance for uncollectible accounts has been provided since it is believed that the amount of such allowance would not be material to the basic financial statements. Inventories Inventories of governmental fund types are offset by a nonspendable fund balance to indicate they do not represent spendable available financial resources. Inventories of governmental and proprietary fund types are recorded at cost, which approximates market, using the first-in, first-out method of valuation. The cost is recorded as an expenditure/expense at the time individual inventory items are consumed rather than when purchased. Prepaid Items Payments made to vendors that will benefit periods beyond the end of the current fiscal year are recorded as prepaid items. Prepaid items of governmental fund types in the fund financial statements are offset by a nonspendable fund balance to indicate that they do not represent spendable available financial resources. CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 26 Note 1 - Summary of Significant Accounting Policies (Continued) Assets, Liabilities and Net Position or Equity (Continued) Capital Assets Capital assets, which include property, plant, equipment, and infrastructure assets, are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the City as assets with an initial, individual cost of $5,000 or more and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated acquisition cost at the date of donation. In the fund financial statements, capital assets used in governmental fund operations are accounted for as capital outlay expenditures of the governmental fund upon acquisition. Capital assets used in proprietary fund operations are accounted for the same as in the government-wide statements. The costs of normal maintenance and repairs that do not add to the value of the assets or materially extend asset lives are not capitalized. Property, plant and equipment of the City is depreciated using the straight-line method over the following estimated useful lives: Years Governmental Business-Type Assets Activities Activities Buildings and Improvements 30 – 80 25 – 88 Machinery and Equipment 5 – 16 5 – 25 Infrastructure 15 – 20 40 – 75 Compensated Absences The City adopted GASB Statement No. 101 for the year ended December 31, 2024, which requires that liabilities for compensated absences be recognized for (1) leave that has not been used and (2) leave that has been used but not yet paid in cash or settled through noncash means. A liability should be recognized for leave that has not been used if (a) the leave is attributable to services already rendered, (b) the leave accumulates, and (c) the leave is more likely than not to be used for time off or otherwise paid in cash or settled through noncash means. It is the City’s policy to permit employees to accumulate earned but unused vacation, sick leave, and other benefits at various rates depending on classification and length of service. Terminated employees are paid their unused balances based on their current salary rates. All vacation and sick leave is accrued when incurred in the government-wide and proprietary fund financial statements. In the governmental funds, accrued vacation and sick pay are recognized as expenditures when liquidated with expendable available financial resources. CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 27 Note 1 - Summary of Significant Accounting Policies (Continued) Assets, Liabilities and Net Position or Equity (Continued) Deferred Outflows of Resources and Deferred Inflows of Resources In addition to assets, the balance sheet and/or statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The City has three items that qualify for reporting in this category. Accordingly, deferred outflows of resources related to pension, deferred outflows are resources related to other post-employment benefits and deferred charge on refunding are reported in the statement of net position. In addition to liabilities, the balance sheet and/or statement of net position will sometimes report a separate section for deferred inflows of resources. The separate financial statement element, deferred inflows of resources, represents an acquisition of net position or fund balance that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City has five types of deferred inflows of resources, one which arises under both modified accrual and the full accrual basis of accounting, one that only arises under the modified accrual basis of accounting on the governmental funds balance sheet and two that arise under the full accrual basis of accounting. Taxes levied for the subsequent period have not met the time requirement to be recognized as an acquisition of resources and is therefore reported as deferred inflows of resources on both the governmental funds balance sheet and the governmental activities statement of net position. The governmental funds report unavailable revenues from special assessments. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. Deferred inflows of resources related to pension, OPEB and leases are reported in the statement of net position. Pensions The fiduciary net position of the Wisconsin Retirement System (WRS) has been determined using the flow of economic resources measurement focus and accrual basis of accounting. This includes for purposes of measuring the following: Net Pension Liability (Asset) Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions Pension Expense Information about the fiduciary net position of the WRS and additions to/deductions from WRS’ fiduciary net position have been determined on the same basis as they are reported by the WRS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. Other Post-Employment Benefits – Local Retiree Life Insurance Plan (OPEB) The fiduciary net position of the Local Retiree Life Insurance Fund (LRLIF) has been determined using the flow of economic resources measurement focus and the accrual basis of accounting. This includes for purposes of measuring following: Net OPEB Liability Deferred Outflows of Resources and Deferred Inflows of Resources Related to Other Post-Employment Benefits OPEB Expense (Revenue) CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 28 Note 1 - Summary of Significant Accounting Policies (Continued) Assets, Liabilities and Net Position or Equity (Continued) Information about the fiduciary net position of the LRLIF and additions to/deductions from LRLIF's fiduciary net position have been determined on the same basis as they are reported by LRLIF. For this purpose, benefit payments (including refunds of member contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. Other Post-Employment Benefits – Single-Employer Plan (OPEB) For purposes of measuring the total OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the City’s Other Post-Employment Benefit Plan have been determined on the same basis as they are reported by the Plan. For this purpose, the Plan recognizes benefit payments when due and payable in accordance with benefit terms. The Plan has no assets accumulated to pay this liability. Long-Term Obligations In the government-wide financial statements and proprietary fund types fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type statement of net position. Bond premiums and discounts, are deferred and amortized over the life of the bonds. Bonds payable are reported net of the applicable bond premium or discount. In the fund financial statements, governmental fund types recognize bond premiums and discounts during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Lease Receivables The government as a lessor recognizes lease receivables and deferred inflows of resources at the commencement of the lease term, with certain exceptions for leases of assets held as investments, certain regulated leases; unless the lease is short term, or ownership is transferred of the underlying asset. As the lessor, the government continues to recognize assets underlying leases to others. The lease receivables are measured at the present value of lease payments expected to be received during the lease term. The deferred inflow of resources should be measured at the value of the lease receivable plus any payments received at or before the commencement of the lease term that relate to future periods. Interfund Receivables and Payables During the course of operations, numerous transactions occur between individual funds for goods provided or services rendered. These receivables and payables are classified as “due from other funds” and “due to other funds” on the balance sheet. Interfund Transactions During the course of normal operations, the City has various transactions between funds, including expenditures and transfers of resources to provide services, construct assets and service debt. The governmental funds generally record such transactions as operating transfers if within governmental funds. Transactions between governmental and proprietary funds are usually recorded as revenues and either expenditures or expenses of the respective funds. Unearned Revenue Revenue received that has not been earned, is recorded as a liability until a period of time or expenditures occur. Once the funds are considered earned, at that point they are recognized as revenue. CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 29 Note 1 - Summary of Significant Accounting Policies (Continued) Assets, Liabilities and Net Position or Equity (Continued) Equity Classifications Government-Wide Statements Equity is classified as net position and displayed in three components: Net investment in capital assets – Amount of capital assets, net of accumulated depreciation, less outstanding balances of any bonds, mortgages, notes or other borrowings that are attributable to the acquisition, construction, or improvements of those assets. Restricted net position – Amount of net position that is subject to restrictions that are imposed by 1) external groups, such as creditors, contributors or laws or regulations of other governments or 2) law through constitutional provisions or enabling legislation. Unrestricted net position – Net position that is neither classified as restricted nor as net investment in capital assets. When both restricted and unrestricted resources are available for use, it is the City’s policy to use restricted resources first, then unrestricted resources, as they are needed. Fund Financial Statements Fund balance is classified as either 1) nonspendable, 2) restricted, 3) committed, 4) assigned, or 5) unassigned. Nonspendable fund balance represents amounts that cannot be spent due to form (such as inventories and prepaid amounts), or amounts that must be maintained intact legally or contractually (such as the principal of a permanent fund). Restricted fund balance represents amounts constrained for a specific purpose by external parties, constitutional provision or enabling legislation. Committed fund balance represents amounts constrained for a specific purpose by a government using its highest level of decision-making authority. It would require action by the same group to remove or change the constraints placed on the resources. The action to constrain resources must occur prior to year-end; however, the amount can be determined in the subsequent period. The Common Council is the decision-making authority that can, by adoption of a resolution prior to the end of the fiscal year, commit fund balance. Assigned fund balance, in the general fund, represents amounts constrained by the Common Council for a specific intended purpose. The City has not delegated that authority to others. Assigned fund balance in all other governmental funds represents any positive remaining amount after classifying nonspendable, restricted or committed fund balance. Unassigned fund balance, represents amounts not classified as nonspendable, restricted, committed or assigned. The general fund is the only fund that would report a positive amount in the unassigned fund balance. The City, unless otherwise required by law or agreements, spends funds in the following order: restricted first, then committed, then assigned, and lastly unassigned. The City has also adopted a minimum fund balance policy of 16% of subsequent year budgeted expenditures for the general fund. The minimum fund balance is maintained for cash flow and working capital purposes. CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 30 Note 1 - Summary of Significant Accounting Policies (Continued) The minimum fund balance amount is calculated as follows: Budgeted 2025 General Fund Expenditures 55,359,021$ Minimum Fund Balance 16% 8,857,443 Maximum Fund Balance 30% 16,607,706 Fund Balance Policy The City’s unassigned fund balance of $22,571,640 is above both the minimum and targeted maximum fund balance amount. Claims and Judgments Claims and judgments are recorded as liabilities if all the conditions of Governmental Accounting Standards Board (GASB) pronouncements are met. Claims and judgments expected to be liquidated with expendable available financial resources are recorded during the year as expenditures in the governmental funds. If they are not expected to be liquidated with expendable available financial resources, no liability is recognized in the governmental fund financial statements. Claims and judgments in the government-wide financial statements and proprietary funds are recorded as expenses when the related liabilities are incurred. There were no significant claims or judgments at the end of the year. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets, deferred outflows of resources, liabilities and deferred inflows of resources and disclosure of contingent assets, deferred outflows of resources, liabilities and deferred inflows of resources at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results may differ from those estimates. Prior Year Information Comparative amounts for the prior year have been presented in the basic financial statements to provide an understanding of changes in the City’s financial position and operations. The comparative amounts are summarized in total and not at the level of detail required for a presentation in conformity with generally accepted accounting principles. Accordingly, such information should be read in conjunction with the government’s financial statements for the year ended December 31, 2023, from which the summarized information was derived. Reclassifications Certain amounts in the prior year financial statements have been reclassified to conform to the presentation in the current year financial statements. Leases The City follows GASB Statement No. 87 which requires recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. This statement establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. A lessee is required to recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources. The City disclosed lease receivables in note 13 of the footnotes. CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 31 Note 1 - Summary of Significant Accounting Policies (Continued) Subscription-Based Information Technology Agreements The City adopted GASB Statement No. 96 for the year ended December 31, 2024, which requires recognition in the financial statements of certain subscription-based information technology agreements (SBITAs). A SBITA is any contract conveying control of the right to use another party’s information technology software. This statement requires the City to report a right-to-use subscription asset and corresponding subscription liability for any SBITAs. The City had no material SBITAs that were required to be disclosed. Note 2 - Cash and Investments The City is required to invest its funds in accordance with Wisconsin Statutes. Allowable investments are as follows: Time deposits in any credit union, bank, savings bank or trust company maturing in three year or less. Bonds or securities of any county, city, drainage district, technical college district, village, town, or school district of the state. Also, bonds issued by a local exposition district, local professional baseball park district, or the University of Wisconsin Hospitals and Clinics Authority. Bonds or securities issued or guaranteed by the federal government. The Wisconsin Local Government Investment Pool. Any security maturing in seven year or less and having the highest or second highest rating category of a nationally recognized rating. Securities of an open-end management investment company or investment trust subject to various conditions and investment options. Repurchase agreements with public depositories, with certain conditions. The carrying amount of the City’s cash and investments totaled $262,522,818 on December 31, 2024 are as follows: Petty Cash and Cash on Hand $17,135 Deposits With Financial Institutions 178,868,778 Investments 83,636,905 $262,522,818 Reconciliation to the Financial Statements Government-Wide Statement of Net Position: Cash and Investments $ 145,492,661 Restricted Cash 87,040,762 Fiduciary Funds Statement of Net Position: Custodial Funds 29,989,395 $262,522,818 Wisconsin statutes require repurchase agreements to be fully collateralized by bonds or securities issued or guaranteed by the federal government or its instrumentalities. The City does not have an additional custodial credit policy. Custodial Credit Risk Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 32 Note 2 - Cash and Investments (Continued) At December 31, 2024, the City’s deposits had a bank balance of $179,263,320. The City maintains its cash accounts at several financial institutions. Deposits in each bank are insured by the FDIC up to $250,000 for the combined amounts of all time and savings accounts (including NOW accounts); up to $250,000 for the combined amount of all interest and noninterest bearing demand deposit accounts. Deposits in credit unions are insured by the NCUA up to $250,000 for all accounts. The following represents a summary of deposits as of December 31, 2024: Fully Insured Deposits 88,819,577$ Collateralized 74,174,657 Uninsured and Uncollateralized 16,269,086 Total 179,263,320$ The difference between the bank balance and carrying value is due to outstanding checks and/or deposits in transit at December 31, 2024. Credit Risk – State law limits investments in commercial paper, corporate bonds, and mutual bond funds to the top two ratings issued by nationally recognized statistical rating organizations. The City’s investment policy does not further limit its investment choices. As of December 31, 2024, the City’s credit quality ratings are as follows: U.S. Treasury Securities $ 25,414,085 $- $ 25,414,085 $- $- $- $- Federal Home Loan Bank 6,001,384 - 6,001,384 - - - - Federal Home Loan Mortgage 903,500 - 903,500 - - - - Federal National Mortgage 27,647 - 27,647 - - - - Money market mutual funds 1,310,667 - 1,310,667 - - - - Municipal Bonds 7,688,538 - 856,728 3,770,312 2,749,839 276,837 34,822 Mutual funds 3,453,305 - - - - - 3,453,305 Negotiable Certificate of Deposits 4,531,250 - - - - - 4,531,250 Oshkosh Community Foundation 9,781,191 - - - - - 9,781,191 Corporate stocks / bonds 726,330 - - - - - 726,330 WI Local Government Investment Pool 28,309,149 - - - - - 28,309,149 $88,147,046 $- $34,514,011 $3,770,312 $2,749,839 $276,837 $46,836,047 Exempt From Not Investment Type Amount Disclosure AAA Aa1 Aa3 RatedAa2 Concentration of Credit Risk The City’s investment policy states that it will diversify its investments by security type and institution. With the exception of U.S. Treasury securities and authorized pools, no more than 50% of the City’s total investment portfolio will be invested in a single type or with a single financial institution. Investments in any one issuer that represent 5% or more of City’s total investments are as follows: Issuer Investment Type Reported Amount Percent of Total Investments Federal Home Loan Bank Federal Agency Security 6,001,384$ 6.81% CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 33 Note 2 - Cash and Investments (Continued) Interest Rate Risk Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations. As of December 31, 2024, the City’s investments were as follows: Investment Type U.S. Treasury Securities $ 25,414,085 $ 8,684,296 $ 4,086,414 $ 8,804,625 $ 3,838,750 Federal Home Loan Bank 6,001,384 1,502,012 4,499,372 - - Federal Home Loan Mortgage 903,500 615,435 288,065 - - Federal National Mortgage 27,647 - 27,647 - - Money market mutual funds 1,310,667 1,310,667 - - - Municipal Bonds 7,688,538 911,477 605,724 6,135,658 35,679 Mutual funds 3,453,305 3,453,305 - - - Negotiable Certificate of Deposits 4,531,250 1,834,669 904,458 1,792,123 - Oshkosh Community Foundation 9,781,191 9,781,191 - - - Corporate stocks / bonds 726,330 726,330 - - - WI Local Government Investment Pool 28,309,149 28,309,149 - - - $88,147,046 $57,128,531 $10,411,680 $16,732,406 $3,874,429 Remaining Maturity (in Months) 12 Months 13 to 24 25 to 60 More Than Amount or Less Months Months 60 Months Investments with Fair Values Highly Sensitive to Interest Rate Fluctuations The City’s investments include the following investments that are highly sensitive to interest rate fluctuations (to a greater degree than already indicated in the information provided above): Highly Sensitive Investments Fair Value at Year End Federal National Mortgage 27,647$ Federal Home Loan Bank 6,001,384 Federal Home Loan Mortgage 903,500 6,932,531$ Fair Value Investments are measured at fair value on a recurring basis. Recurring fair value measurements are those that Governmental Accounting Standards Board (GASB) Statements require in the statement of net position at the end of each reporting period. Fair value measurements are categorized based on the valuation inputs used to measure an asset’s fair value. Level 1 – Valuation for assets are from quoted prices in active markets. These valuations are obtained from readily available pricing sources for market transactions involving identical assets. Level 2 – Valuation for assets are from less active markets. These valuations are obtained from third party pricing services for identical or similar assets. Level 3 – Measurements that are least observable are estimated from related market data, determined from sources with little or no market activity for comparable contracts, or are positions with longer durations. These valuations incorporate certain assumptions and projections in determining fair value assigned to such assets. CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 34 Note 2 - Cash and Investments (Continued) U.S. Treasury Securities $ 25,414,085 $- $- Federal Home Loan Bank - 6,001,384 - Federal Home Loan Mortgage - 903,500 - Federal National Mortgage - 27,647 - Money market mutual funds 1,310,667 - - Municipal Bonds - 7,688,538 - Mutual funds 3,453,305 - - Negotiable Certificate of Deposits - 4,531,250 - Oshkosh Community Foundation - - 9,781,191 Corporate stocks / bonds - 726,330 - Total $30,178,057 $19,878,649 $9,781,191 Fair Value Measurement Using Level 1 Level 2 Level 3 The Wisconsin Local Government Investment Pool (LGIP) is part of the State Investment Fund (SIF) and is managed by the State of Wisconsin Investment Board. The SIF is not registered with the Securities and Exchange Commission but operates under the statutory authority of Wisconsin Chapter 25. Participants in the LGIP have the right to withdraw their funds in total on one day’s notice. Investments in the local government investment pool are not insured. Investments in the LGIP are valued at amortized cost. The balance in the local government investment pool at December 31, 2024 was $28,309,149. Beneficial interest in assets held by Oshkosh Community Foundation represents amounts held by Oshkosh Community Foundation, Inc. (the “Foundation”). These amounts are legal assets of the Foundation with the restriction that the Foundation makes distributions to the City as needed. The agreement governing the assets includes a variance power allowing the Foundation to modify the restrictions on distributions from the funds. Note 3 - Restricted Assets Restricted assets on December 31, 2024 totaled $87,040,762 and consisted of cash and investments held for the following purposes: Governmental Activities: Unspent Bond Proceeds 39,168,306$ Enterprise Funds: Water Utility Plant Replacement 1,275,226 Bond Reserve - To make up for potential future deficiencies in net revenues 5,302,035 Depreciation Fund - To replace certain assets for water distribution 165,634 Unspent Bond Proceeds 7,960,931 Total 14,703,826 Sewer Utility Bond Reserve - To make up for potential future deficiencies in net revenues 6,879,286 DNR Infrastructure Plant Replacement 1,370,272 Unspent Bond Proceeds 10,345,116 Total 18,594,674 Stormwater Utility Bond Reserve - To make up for potential future deficiencies in net revenues 8,341,059 Unspent Bond Proceeds 6,232,897 Total 14,573,956 Total Restricted Assets 87,040,762$ CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 35 Note 4 - Property Taxes Real estate property taxes are payable in full by January 31 or in four installments on or before January 31, March 31, May 31, and July 31. Real estate taxes not paid by July 31 are submitted to Winnebago County for final collection as part of the August tax settlement. All delinquent real estate and personal property taxes are subject to interest of 1% per month (fraction of a month counts as a whole month) from February 1 until paid and may be subject to an additional penalty (sec. 74.47, Wis. Stats.). The payment must be received by the treasurer within 5 working days of the due date. Under 2011 Wisconsin Act 32, a municipality is allowed to increase its levy over the amount it levied in the prior year by the percentage increase in equalized value from net new construction or zero percent. Changes in debt service from one year to the next are generally exempt from this limit. Note 5 - Capital Assets Capital asset activity for the year ended December 31, 2024 was as follows: Governmental Activities Capital Assets not Being Depreciated Land $ 24,240,413 $ 2,496,958 $- $26,737,371 Construction in Progress 1,058,587 765,056 1,036,503 787,140 Total Capital Assets Not Being Depreciated 25,299,000 3,262,014 1,036,503 27,524,511 Capital Assets Being Depreciated Buildings and Improvements 86,729,298 5,270,212 - 91,999,510 Machinery and Equipment 76,473,806 9,297,445 2,525,958 83,245,293 Infrastructure 141,440,734 12,146,600 4,618,845 148,968,489 Total Capital Assets Being Depreciated 304,643,838 26,714,257 7,144,803 324,213,292 Accumulated Depreciation Buildings and Improvements (28,011,413) (1,891,884) - (29,903,297) Machinery and Equipment (44,331,095) (3,900,414) (2,525,958) (45,705,551) Infrastructure (57,660,134) (9,194,046) (4,593,662) (62,260,518) Total Accumulated Depreciation (130,002,642) (14,986,344) (7,119,620) (137,869,366) Total Capital Assets Being Depreciated, Net of Depreciation 174,641,196 11,727,913 25,183 186,343,926 Governmental Activities Capital Assets, Net of Accumulated Depreciation $199,940,196 $14,989,927 $1,061,686 $213,868,437 Beginning Increases Decreases Ending CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 36 Note 5 - Capital Assets (Continued) Business-Type Activities Capital Assets not Being Depreciated Land $15,226,133 $- $- $15,226,133 Construction in Progress 19,118,483 22,099,128 12,033,224 29,184,387 Total Capital Assets Not Being 34,344,616 22,099,128 12,033,224 44,410,520 Depreciated Capital Assets Being Depreciated Buildings and Improvements 27,250,927 777,016 180,572 27,847,371 Machinery and Equipment 112,889,729 3,232,379 297,244 115,824,864 Infrastructure 422,950,547 24,598,039 506,021 447,042,565 Subtotal 563,091,203 28,607,434 983,837 590,714,800 Less Accumulated Depreciation (186,599,251) (12,210,751) (938,773) (197,871,229) Total Capital Assets Being Depreciated, Net of Depreciation 376,491,952 16,396,683 45,064 392,843,571 Business-Type Activities Capital Assets, Net of Accumulated Depreciation $410,836,568 $38,495,811 $12,078,288 $437,254,091 Beginning Increases Decreases Ending Depreciation expense was charged to functions of the City as follows: Governmental Activities: General Government $549,925 Public Safety 1,028,481 Public Works 9,516,458 Culture and Recreation 1,959,089 Conservation and Development 1,932,391 Total Depreciation Expense - Governmental Activities $14,986,344 Business-Type Activities: Transit $859,028 Storm Water Utility 2,733,860 Water Utility Depreciation Charged to Accumulated Depreciation 4,233,010 Less: Share of Meter Depreciation (161,755) Water Utility Depreciation Expense 4,071,255 Sewer Utility Depreciation Charged to Accumulated Depreciation 4,063,600 Plus: Share of Meter Depreciation 161,755 Sewer Utility Depreciation Expense 4,225,355 Parking Utility 125,793 Oshkosh Convention Center 182,192 Inspection Services 13,268 Total Depreciation Expense - Business-Type Activities $12,210,751 CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 37 Note 6 - Interfund Receivables, Payables and Transfers Interfund transfers for the year ended December 31, 2024 were as follows: Fund Transferred To Fund Transferred From Amount General Fund Water Utility 1,542,600$ Business Improvement District Special Events 50,000 Museum Permanent Funds 89,166 Cemetery Permanent Funds 70,020 Equipment Special Events 211,099 EMS Fire Grant General Fund 21,775 EMS Fire Grant Permanent Funds 19,153 Leach Amphitheater Permanent Funds 25,000 2,028,813$ Transfers are used to: 1) move unrestricted revenues collected in the general fund to finance various programs accounted for in other funds in accordance with budgetary authorizations; 2) move revenues from the fund that is required to collect them to the fund that is required or allowed to expend them; 3) move receipts restricted to or allowed for debt service from the funds collecting the receipts to the debt service funds as debt service payments become due; and 4) move payment in lieu of taxes from the regulated utilities to the general fund. The following is a schedule of interfund receivables and payables: Receivable Fund Payable Fund Amount Purpose Governmental Activities: TIF No. 12 TIF No. 13 224,024$ Year End Cash Flow Timing TIF No. 15 TIF No. 26 3,435,115 Year End Cash Flow Timing General Fund TIF No. 25 2,195,403 Year End Cash Flow Timing Equipment Sidewalk Construction 4,965,560 Year End Cash Flow Timing Equipment Grand Opera House 89,337 Year End Cash Flow Timing Equipment Street Tree 31,511 Year End Cash Flow Timing Cemetery Permanent Funds 70,020 Year End Cash Flow Timing Cemetery Pollock Water Park 33,942 Year End Cash Flow Timing TIF No. 25 TIF No. 23 1,372,283 Year End Cash Flow Timing TIF No. 20 TIF No. 23 2,000,000 Year End Cash Flow Timing TIF No. 20 TIF No. 26 344,913 Year End Cash Flow Timing TIF No. 20 TIF No. 44 1,000 Year End Cash Flow Timing TIF No. 35 TIF No. 27 326,865 Year End Cash Flow Timing TIF No. 35 TIF No. 40 3,048 Year End Cash Flow Timing TIF No. 35 TIF No. 41 7,573 Year End Cash Flow Timing TIF No. 35 TIF No. 42 2,691 Year End Cash Flow Timing TIF No. 35 TIF No. 43 65,374 Year End Cash Flow Timing Library Permanent Funds 7,717 Year End Cash Flow Timing Leach Amphitheater Permanent Funds 25,000 Year End Cash Flow Timing Health Insurance Central Garage 1,735,830 Year End Cash Flow Timing Museum Public Works Special 158,126 Year End Cash Flow Timing Museum Permanent Funds 90,000 Year End Cash Flow Timing 17,185,332$ Business-type Activities: Inspection Services Industrial Park Land 1,430,771$ Year End Cash Flow Timing CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 38 Note 7 - Long-Term Obligations The following is a summary of changes in long-term obligations of the City for the year ended December 31, 2024: Governmental Activities General Obligation Debt Bonds and Notes $ 118,918,547 $ 17,200,000 $ 13,084,313 $ 123,034,234 $ 13,414,684 Notes From Direct Borrowing 422,191 - 249,082 173,109 92,960 Total General Obligation Debt 119,340,738 17,200,000 13,333,395 123,207,343 13,507,644 Debt Premium 5,813,657 1,425,137 668,519 6,570,275 - Compensated Absences 4,469,721 514,398 - 4,984,119 548,253 Subtotal 10,283,378 1,939,535 668,519 11,554,394 548,253 Total Governmental Activity Long-Term Liabilities $ 129,624,116 $ 19,139,535 $ 14,001,914 $ 134,761,737 $ 14,055,897 Business-Type Activities General Obligation Debt Transit Utility $ 680,000 $- $ 115,000 $ 565,000 $ 115,000 Water Utility 1,360,000 - 350,000 1,010,000 220,000 Sewer Utility 2,150,000 - 620,000 1,530,000 490,000 Stormwater Utility 1,960,000 - 380,000 1,580,000 375,000 Parking Utility 25,000 - - 25,000 - Industrial Park 150,000 - 35,000 115,000 35,000 Notes From Direct Borrowing Oshkosh Redevelopment 867,504 - 202,695 664,809 211,923 Total General Obligation Debt 7,192,504 - 1,702,695 5,489,809 1,446,923 Revenue Bonds Water Utility 57,260,000 5,290,000 4,110,000 58,440,000 4,080,000 Sewer Utility 80,350,000 3,975,000 4,870,000 79,455,000 5,095,000 Stormwater Utility 86,335,000 - 5,590,000 80,745,000 5,900,000 Notes from Direct Borrowing Water Utility 2,247,883 - 428,809 1,819,074 438,950 Sewer Utility 3,820,153 - 498,799 3,321,354 294,763 Total Revenue Bonds 230,013,036 9,265,000 15,497,608 223,780,428 15,808,713 Debt Premium Water Utility 2,964,134 407,214 232,711 3,138,637 - Sewer Utility 3,704,540 302,445 256,826 3,750,159 - Stormwater Utility 3,463,112 - 283,569 3,179,543 - Total Debt Premium 10,131,786 709,659 773,106 10,068,339 - Compensated Absences 1,027,083 118,566 - 1,145,649 229,130 Total Business Activity Long-Term Liabilities $ 248,364,409 $ 10,093,225 $ 17,973,409 $ 240,484,225 $ 17,484,766 Balances Issued Retired Balances One Year Beginning Ending Due Within CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 39 Note 7 - Long-Term Obligations (Continued) General obligation debt currently outstanding is detailed as follows: Refunding Bonds: 2012A 06/28/12 12/01/13 - 27 06/01 - 12/01 0.40 - 3.00% 5,595,000 $ 430,000 2016C 07/06/16 12/01/17 - 34 06/01 - 12/01 2.25 - 3.00% 9,850,000 6,890,000 2016H 10/06/16 12/01/17 - 30 06/01 - 12/01 3.00 - 4.00 % 6,890,000 3,385,000 2021F 11/28/21 12/01/22 - 31 06/01 - 12/01 2.00 - 5.00% 6,320,000 4,535,000 Corporate Purpose Bonds: 2013B 12/04/13 12/01/14 -33 06/01 - 12/01 2.00 - 4.00% 9,080,000 4,760,000 2014B 11/05/14 12/01/15 -33 06/01 - 12/01 2.00 - 3.00% 14,455,000 3,835,000 2015A 07/15/15 12/01/16 - 34 06/01 - 12/01 2.00 - 4.00% 18,750,000 6,165,000 2016A 06/14/16 12/01/17 - 35 06/01 - 12/01 2.00 - 4.00% 7,950,000 2,890,000 2017A 07/06/17 12/01/18 - 36 06/01 - 12/01 3.00 - 4.00% 5,440,000 3,175,000 2018A 06/28/18 12/01/18 - 37 06/01 - 12/01 3.00 - 3.50% 5,545,000 3,945,000 2019A 06/27/19 12/01/20 - 38 06/01 - 12/01 2.75 - 4.00% 5,380,000 3,660,000 2020A 07/01/20 06/01/21 - 40 06/01 - 12/01 2.00 - 3.00% 10,425,000 7,195,000 2021A 06/30/21 06/01/22 - 41 06/01 - 12/01 2.00 - 3.00% 8,660,000 7,205,000 2022A 07/07/22 06/01/23 - 42 06/01 - 12/01 4.25 - 5.00% 21,360,000 19,780,000 2023A 06/20/23 06/01/24 - 43 06/01 - 12/01 4.00 - 5.00% 6,325,000 6,245,000 Promissory Notes: STFL 05 05/31/05 03/15/07 - 25 03/15 5.00%200,000 15,145 STFL 16 07/19/16 03/15/17 - 26 03/15 3.00%711,300 157,964 2016B 09/14/16 12/01/17 - 25 06/01 - 12/01 2.00 - 4.00% 4,700,000 560,000 2017B 07/06/17 12/01/18 - 26 06/01 - 12/01 2.00 - 4.00% 5,830,000 1,390,000 STFL CONV CENTER 08/21/17 03/15/18 - 27 03/15 4.50%1,500,000 664,809 2018B 06/28/18 12/01/19 - 27 06/01 - 12/01 3.00 - 4.00% 5,895,000 2,100,000 2018SBA 11/01/18 11/01/18 - 32 11/01 4.00%140,000 89,234 2019B 06/27/19 12/01/19 - 28 06/01 - 12/01 3.00 - 4.00% 15,820,000 7,105,000 2020B 07/01/20 06/01/21 - 30 06/01 - 12/01 2.00 - 3.00% 7,290,000 4,415,000 2021B 06/30/21 06/01/22 - 31 06/01 - 12/01 2.00 - 3.00% 5,500,000 3,400,000 2022B 07/07/22 06/01/23 - 32 06/01 - 12/01 3.00 - 5.00% 9,050,000 7,505,000 2024A 12/18/24 06/01/25 - 44 06/01 - 12/01 4.00 - 5.00% 17,200,000 17,200,000 Total Outstanding General Obligation Debt $ 128,697,152 12/31/2024 Dates of Principal Interest Interest Original Balances Issuance Payable Payable Rates Indebtedness CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 40 Note 7 - Long-Term Obligations (Continued) The annual principal and interest maturities are as follows: 2025 $ 13,414,684 $ 4,225,353 $ 92,960 $ 5,496 $ 13,507,644 $ 4,230,849 2026 12,195,072 3,855,832 80,149 2,404 12,275,221 3,858,236 2027 11,510,475 3,458,007 - - 11,510,475 3,458,007 2028 10,585,894 3,071,476 - - 10,585,894 3,071,476 2029 9,201,329 2,701,806 - - 9,201,329 2,701,806 2030 - 2034 36,286,780 9,008,300 - - 36,286,780 9,008,300 2035 - 2039 17,700,000 4,053,509 - - 17,700,000 4,053,509 2040 - 2044 12,140,000 959,494 - - 12,140,000 959,494 $123,034,234 $31,333,777 $173,109 $7,900 $123,207,343 $31,341,677 Governmental Activities General Obligation Debt Notes From Direct Borrowings Totals Principal Interest Principal Interest Principal Interest 2025 $ 1,235,000 $ 139,307 $ 211,923 $ 29,916 $ 1,446,923 $ 169,223 2026 1,125,004 104,552 221,456 20,384 1,346,460 124,936 2027 759,996 68,504 231,430 10,410 991,426 78,914 2028 720,000 46,541 - - 720,000 46,541 2029 150,000 25,669 - - 150,000 25,669 2030 - 2034 835,000 63,140 - - 835,000 63,140 $4,825,000 $447,713 $664,809 $60,710 $5,489,809 $508,423 Business Type Activities General Obligation Debt Notes From Direct Borrowings Totals Principal Interest Principal Interest Principal Interest 2025 $ 15,075,000 $ 7,462,534 $ 733,713 $ 121,147 $ 15,808,713 $ 7,583,681 2026 15,440,000 6,714,637 751,832 102,804 16,191,832 6,817,441 2027 15,200,000 6,302,245 770,399 84,007 15,970,399 6,386,252 2028 15,510,000 5,766,936 789,427 59,177 16,299,427 5,826,113 2029 14,764,076 5,089,732 1,722,878 164,256 16,486,954 5,253,988 2030 - 2034 74,945,924 17,952,619 372,179 4,885 75,318,103 17,957,504 2035 - 2039 49,580,000 7,303,329 - - 49,580,000 7,303,329 2040 - 2044 18,125,000 1,399,119 - - 18,125,000 1,399,119 $ 218,640,000 $ 57,991,151 $ 5,140,428 $ 536,276 $ 223,780,428 $ 58,527,427 Business Type Activities Revenue Bonded Debt Notes From Direct Borrowing Totals Principal Interest Principal Interest Principal Interest CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 41 Note 7 - Long-Term Obligations (Continued) Revenue bond debt currently outstanding is detailed as follows: Water Utility Safe Drinking Revenue Bond 4874-02 2008 05/01/10 - 28 5/1/ & 11/1 2.75% $ 1,344,824 $ 1,819,074 Revenue Bond 2013E 2013 01/01/15 - 33 1/1 & 7/1 2.25 - 3.125% 3,785,000 1,435,000 Revenue Bond 2014E 2014 01/01/16 - 34 1/1 & 7/1 2.00 - 4.125% 3,795,000 1,315,000 Revenue Bond 2015E 2015 01/01/16 - 35 1/1 & 7/1 2.00 - 4.00% 6,660,000 4,235,000 Revenue Bond 2016F 2016 01/01/17 - 36 1/1 & 7/1 3.00 - 4.00% 6,835,000 4,475,000 Safe Drinking Revenue Bond 2016G 2016 01/01/17 - 37 1/1 & 7/1 2.00 - 3.00% 11,690,000 3,595,000 Revenue Bond 2017C 2017 01/01/18 - 38 1/1 & 7/1 2.00 - 4.00% 8,880,000 6,005,000 Revenue Bond 2019D 2019 01/01/20 - 39 1/1 & 7/1 3.00 - 5.00% 8,220,000 5,675,000 Revenue Bond 2020D 2020 01/01/21 - 40 1/1 & 7/1 2.00 - 4.00% 5,525,000 4,690,000 Revenue Bond 2021D 2021 01/01/22 - 41 1/1 & 7/1 2.00 - 3.00% 5,605,000 4,950,000 Refunding Revenue Bond 2021G 2021 01/01/23 - 32 1/1 & 7/1 3.00% 2,755,000 2,270,000 Revenue Bond 2022D 2022 01/01/23 - 42 1/1 & 7/1 3.25 - 5.00% 8,315,000 7,770,000 Revenue Bond 2023C 2023 01/01/24 - 43 1/1 & 7/1 4.00 - 5.00% 6,935,000 6,735,000 Revenue Bond 2024B 2024 07/01/25 - 44 7/1 & 1/1 4.00 - 5.00% 5,290,000 5,290,000 Sewer Utility Revenue Bond 2012E 2012 05/01/13 - 32 5/1 & 11/1 2.25 - 3.00% 6,270,000 2,545,000 Revenue Bond 2013D 2013 01/01/14 - 33 5/1 & 11/1 2.00 - 4.125% 4,175,000 1,960,000 Clean Water Revenue Bond 4130-14 2014 05/01/15 - 34 5/1 & 11/1 2.625% 5,706,185 3,321,354 Revenue Bond 2014D 2014 05/01/15 - 34 5/1 & 11/1 2.00 - 4.00% 5,980,000 2,960,000 Revenue Bond 2015D 2015 05/01/16 - 35 5/1 & 11/1 2.00 - 4.00% 6,695,000 3,910,000 Revenue Bond 2016D 2016 05/01/17 - 36 5/1 & 11/1 2.00 - 3.00% 10,045,000 6,050,000 Revenue Bond 2017D 2017 05/01/18 - 37 5/1 & 11/1 3.00 - 5.00% 15,075,000 10,945,000 Revenue Bond 2019E 2019 05/01/20 - 39 5/1 & 11/1 2.00 - 4.00% 13,990,000 9,235,000 Revenue Bond 2020E 2020 05/01/21 - 40 5/1 & 11/1 2.00 - 4.00% 13,930,000 11,885,000 Revenue Bond 2021E 2021 05/01/22 - 41 5/1 & 11/1 2.00 - 4.00% 13,940,000 12,480,000 Revenue Bond 2022E 2022 05/01/23 - 42 5/1 & 11/1 3.25 - 5.00% 14,270,000 13,510,000 Revenue Bond 2024C 2024 05/01/25 - 44 5/1 & 11/1 4.00 - 5.00% 3,975,000 3,975,000 Stormwater Utility Revenue Bond 2012D 2012 05/01/13 - 32 5/1 & 11/1 3.00 - 3.12% 6,810,000 3,190,000 Revenue Bond 2013A 2013 01/01/14 - 33 5/1 & 11/1 3.00 - 4.125% 15,220,000 8,225,000 Revenue Bond 2014A 2014 05/01/15 - 34 5/1 & 11/1 2.00 - 4.00% 8,300,000 4,880,000 Revenue Bond 2015C 2015 05/01/16 - 35 5/1 & 11/1 3.00 - 4.00% 13,115,000 7,125,000 Revenue Bond 2016E 2016 05/01/17 - 36 5/1 & 11/1 3.00 - 4.00% 5,175,000 3,420,000 Refunding Revenue Bond 2016I 2016 05/01/17 - 30 5/1 & 11/1 2.00 - 4.00% 15,295,000 7,790,000 Revenue Bond 2017E 2017 05/01/18 - 37 5/1 & 11/1 3.00 - 5.00% 9,720,000 7,275,000 Revenue Bond 2018C 2018 05/01/19 - 38 5/1 & 11/1 4.00 - 5.00% 10,060,000 8,010,000 Revenue Bond 2019C 2019 05/01/20 - 39 5/1 & 11/1 3.00 - 5.00% 8,060,000 6,760,000 Revenue Bond 2020C 2020 05/01/21 - 40 5/1 & 11/1 2.00 - 4.00% 4,770,000 4,095,000 Revenue Bond 2021C 2021 05/01/22 - 41 5/1 & 11/1 2.00 - 4.00% 7,160,000 6,415,000 Revenue Bond 2022C 2022 05/01/23 - 42 5/1 & 11/1 4.00 - 5.00% 8,405,000 7,990,000 Revenue Bond 2023B 2023 05/01/24 - 43 5/1 & 11/1 4.00 - 5.00% 5,650,000 5,570,000 Total Outstanding Revenue Bonds $ 223,780,428 12/31/2024Numbers Issue Payable Payables Rates Indebtedness Issue Years of Principal Interest Interest Original Balances CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 42 Note 7 - Long-Term Obligations (Continued) Interest paid on long-term debt during 2024 was $11,382,016. The City’s outstanding notes from direct borrowings and direct placements of $5,978,346 contain a provision that in an event of default, outstanding amounts become immediately due if the City is unable to make a payment. Legal Margin For Debt The 2024 equalized valuation of the City as certified by the Wisconsin Department of Revenue is $6,326,396,700. The legal debt limit and margin of indebtedness as of December 31, 2024, in accordance with Section 67.03 of the Wisconsin Statutes follows: Legal Margin For Debt Equalized Valuation of the City $ 6,326,396,700 Statutory Limitation Percentage 5% General Obligation Debt Limitation, per Section 67.03 of the Wisconsin Statutes 316,319,835 Total Outstanding General Obligation Debt Applicable to Debt Limitation $ 128,697,152 Less: Amounts Available for Repayment of General Obligation Debt - Debt Service Fund 1,028,359 Net Outstanding General Obligation Debt Applicable to Debt Service Fund 127,668,793 Legal Margin for New Debt $ 188,651,042 Utility Revenues Pledged The Utility has pledged future revenue derived from the Water, Sewer and Stormwater Utilities, net of specified operating expenses, to repay the Clean Water Fund Loans, Safe Drinking Water Loans, and Revenue Bonds. Proceeds from the debt provided financing for the construction or acquisition of capital assets used within the utilities. The Safe Drinking Water Loans and Revenues Bonds are payable from Water System net revenues and are payable through 2044. The total principal remaining to be paid on the loans is $60,259,074. Principal and interest paid for the current year and total water system net revenues were $6,001,599 and $11,647,033, respectively. The Water System did meet the Safe Drinking Water Loans and Revenue Bonds revenue requirements in 2024. The Clean Water Fund Loans and Revenue Bonds are payable from Sewer System net revenues and payable through 2044. The total principal remaining to be paid on the loans is $82,776,354. Principal and interest paid for the current year and total Sewerage System net revenues were $7,401,220 and $13,215,256, respectively. The Sewer System did meet the Clean Water Fund Loans and Revenue Bonds revenue requirements in 2024. The Revenue Bonds are payable from Stormwater System net revenues and payable through 2043. The total principal remaining to be paid on the loans is $80,745,000. Principal and interest paid for the current year and total Stormwater System net revenues were $8,609,281 and $12,812,931, respectively. The Stormwater System did meet the Revenue Bonds revenue requirements in 2024. CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 43 Note 8 - Fund Equity Fund Financial Statements At December 31, 2024 the assigned and restricted fund balances are as follows: Nonspendable Inventory and Prepaid Items General Fund 426,328$ Special Assessment Improvement 310 Special Revenues Senior Services 5,582 Business Improvement District 6,066 Recycling 10,861 Museum 4,961 Cemetery 857 Police Special 5,713 Fire Special 1,736 Park Revenue Facilities 2,847 Public Works Special 310 Garbage Collection and Disposal 9,973 Pollock Water Park 1,662 Special Events 27,434 Total Inventory and Prepaid Items 504,640 Permanent Funds 6,160,474 Total Nonspendable Fund Balance 6,665,114$ Restricted Special Revenues Senior Services 20,283$ Business Improvement District 166,113 Community Development 4,532,260 Community Development Loans 2,363,773 Police Special 479,719 Fire Special 327,635 Capital Projects Tax Incremental District Development 15,560,382 Debt Service 2,361,305 25,811,470 Permanent Funds 9,699,044 Total Restricted Fund Balance 35,510,514$ CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 44 Note 8 - Fund Equity (Continued) Committed Special Revenue and Capital Projects Funds: Recycling Program 3,204,040$ Street Lighting 296,859 Library 51,403 Museum 1,718,867 Cemetery 395,147 Senior Services Revolving Loans 204,582 Park Revenue Facilities 750,144 Leach Amphitheater 114,335 Healthy Neighborhoods 2,470,269 Rental Inspections 45,770 Total Committed Fund Balance 9,251,416$ Assigned Equipment 12,300,852$ Special Assessment Improvement 18,786,187 Special Revenue and Capital Projects Funds: Special Events 1,027,595 Street Improvement 11,341,010 Contract Control 3,783,269 Park Improvement and Acquisition 1,121,353 Park Subdivision Improvement 434,209 Mct Rochlin Park Smokestack 2,000 Senior Center 129,408 Special Assessments Replacement 3,028,649 Parking Ramp Improvements 469,879 Total Assigned Fund Balance 52,424,411$ CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 45 Note 8 - Fund Equity (Continued) Government-Wide Financial Statements At December 31, 2024 net position was as follows: Net Investment in Capital Assets Net Capital Assets $ 213,868,437 $ 437,254,091 $ 651,122,528 Less: Related Long-Term Debt (123,207,343) (229,155,237) (352,362,580) Less: Premium on Capital Debt (6,570,275) (10,068,339) (16,638,614) Less: Capital Accounts Payable (9,558,539) - (9,558,539) Add: Deferred Charge on Refunding - 38,759 38,759 Add: Unspent Bond Proceeds 39,168,306 24,538,944 63,707,250 Total Net Investment in Capital Assets 113,700,586 222,608,218 336,308,804 Restricted Community Development Loans 2,363,773 - 2,363,773 Community Development 4,532,260 - 4,532,260 Business Improvement District 166,113 - 166,113 Permanent Funds 15,859,518 - 15,859,518 Police Special 479,719 - 479,719 Fire Special 327,635 - 327,635 Senior Services 20,283 - 20,283 Debt Service 1,028,359 20,522,380 21,550,739 Plant Replacement - 2,811,132 2,811,132 Pension Benefits 12,043,666 1,581,638 13,625,304 Total Restricted 36,821,326 24,915,150 61,736,476 Unrestricted 53,733,151 49,711,529 103,444,680 Total Government-Wide Activities Net Position $ 204,255,063 $ 297,234,897 $ 501,489,960 Governmental Business-Type Activities Activities Total CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 46 Note 9 - Individual Fund Balance Disclosures The following governmental funds have a deficit fund balance as of December 31, 2024: Governmental Funds: Public Works Special 205,804$ Garbage Collection and Disposal 121,932$ Pollock Water Park 127,422$ Sidewalk Construction 4,965,560$ Street Tree Memorial 23,511$ Grand Opera House 149,984$ TIF No. 13 Marion Road/Pearl Avenue 370,523$ TIF No. 23 SW Industrial Park Expansion 3,376,880$ TIF No. 26 Aviation Business Park 3,780,028$ TIF No. 27 North Main Street Industrial Park 494,679$ TIF No. 34 Oshkosh Corp Headquarters 10,803$ TIF No. 40 Miles Kimball Redevelopment 10,743$ TIF No. 41 Smith School Redevelopment 11,195$ TIF No. 42 Morgan Crossing 2,701$ TIF No. 43 Mill on Main 65,375$ TIF No. 44 NW Oshkosh Expansion 1,000$ Internal Service Fund: Field Operations 1,769,177$ These deficit fund balances will be corrected with subsequent years’ revenues. Note 10 - Defined Benefit Pension Plan General Information About the Pension Plan Plan Description. The WRS is a cost-sharing multiple-employer defined benefit pension plan. WRS benefits and other plan provisions are established by Chapter 40 of the Wisconsin Statutes. Benefit terms may only be modified by the legislature. The retirement system is administered by the Wisconsin Department of Employee Trust Funds (ETF). The system provides coverage to all eligible State of Wisconsin, local government, and other public employees. All employees, initially employed by a participating WRS employer on or after July 1, 2011, expected to work at least 1,200 hours a year (880 hours for teachers and school district educational support employees) and expected to be employed for at least one year from employee’s date of hire are eligible to participate in the WRS. CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 47 Note 10 - Defined Benefit Pension Plan (Continued) ETF issues a standalone Annual Comprehensive Financial Report (ACFR), which can be found at https:// etf.wi.gov/about-etf/reports-and-studies/financial-reports-and-statements. Additionally, ETF issued a standalone Wisconsin Retirement System Financial Report, which can also be found using the link above. Vesting. For employees beginning participation on or after January 1, 1990, and no longer actively employed on or after April 24, 1998, creditable service in each of five years is required for eligibility for a retirement annuity. Participants employed prior to 1990 and on or after April 24, 1998, and prior to July 1, 2011, are immediately vested. Participants who initially became WRS eligible on or after July 1, 2011, must have five years of creditable service to be vested. Benefits Provided. Employees who retire at or after age 65 (54 for protective occupations and 62 for elected officials and executive service retirement plan participants, if hired on or before December 31, 2016) are entitled to a retirement benefit based on a formula factor, their final average earnings, and creditable service. Final average earnings is the average of the participant's three highest annual earnings periods. Creditable service includes current service and prior service for which a participant received earnings and made contributions as required. Creditable service also includes creditable military service. The retirement benefit will be calculated as a money purchase benefit based on the employee’s contributions plus matching employer's contributions, with interest, if that benefit is higher than the formula benefit. Vested participants may retire at or after age 55 (50 for protective occupations) and receive an actuarially reduced benefit. Participants terminating covered employment prior to eligibility for an annuity may either receive employee- required contributions plus interest as a separation benefit or leave contributions on deposit and defer application until eligible to receive a retirement benefit. The WRS also provides death and disability benefits for employees. Post-Retirement Adjustments. The Employee Trust Funds Board may periodically adjust annuity payments from the retirement system based on annual investment performance in accordance with s. 40.27, Wis. Stat. An increase (or decrease) in annuity payments may result when investment gains (losses), together with other actuarial experience factors, create a surplus (shortfall) in the reserves, as determined by the system’s consulting actuary. Annuity increases are not based on cost of living or other similar factors. For Core annuities, decreases may be applied only to previously granted increases. By law, Core annuities cannot be reduced to an amount below the original, guaranteed amount (the “floor”) set at retirement. The Core and Variable annuity adjustments granted during recent years are as follows: Year Core Fund Adjustment Variable Fund Adjustment 2014 4.7% 25.0% 2015 2.9 2.0 2016 0.5 (5.0) 2017 2.0 4.0 2018 2.4 17.0 2019 0.0 (10.0) 2020 1.7 21.0 2021 5.1 13.0 2022 7.4 15.0 2023 1.6 (21.0) CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 48 Note 10 - Defined Benefit Pension Plan (Continued) Contributions. Required contributions are determined by an annual actuarial valuation in accordance with Chapter 40 of the Wisconsin Statutes. The employee required contribution is one-half of the actuarially determined contribution rate for General category employees, including Teachers, Executives and Elected Officials. Starting on January 1, 2016, the Executives and Elected Officials category was merged into the General Employee Category. Required contributions for protective employees are the same rate as general employees. Employers are required to contribute the remainder of the actuarially determined contribution rate. The employer may not pay the employee required contribution unless provided for by an existing collective bargaining agreement. During the reporting period, the WRS recognized $5,148,872 in contributions from the City. Contribution rates as of December 31, 2024 are: Employee Category Employee Employer General (including teachers, executives, and elected officials) 6.90% 6.90% Protective with Social Security 6.90% 14.30% Protective without Social Security 6.90% 19.10% Pension Liabilities (Assets), Pension Expense (Revenue), and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions At December 31, 2024, the City reported a liability of $5,340,388 for its proportionate share of the net pension liability. The net pension liability was measured as of December 31, 2023 and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of December 31, 2022, rolled forward to December 31, 2023. No material changes in assumptions or benefit terms occurred between the actuarial valuation date and the measurement date. The City’s proportion of the net pension liability was based on the City’s share of contributions to the pension plan relative to the contributions of all participating employers. At December 31, 2023, the City’s proportion was 0.35918530%, which was an increase of 0.00482275% from its proportion measured as of December 31, 2022. For the year ended December 31, 2024, the City recognized pension expense of $3,646,190. CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 49 Note 10 - Defined Benefit Pension Plan (Continued) At December 31, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to pension from the following sources: Deferred Outflows of Resources Deferred Inflows of Resources Differences between projected and actual experiences 21,532,393$ 28,519,787$ Changes in assumptions 2,327,722 - Net differences between projected and actual earnings on pension plan investments 18,610,387 - Changes in proportion and differences between employer contributions and proportionate share of contributions 7,588 141,483 Employer contributions subsequent to the measurement date 5,148,872 - Total 47,626,962$ 28,661,270$ The $5,148,872 reported as deferred outflows related to pension resulting from the WRS Employer’s contributions subsequent to the measurement date will be recognized as an adjustment of the net pension liability (asset) in the year ending December 31, 2025. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pension will be recognized in pension expense as follows: Year Ending December 31, Net Deferred Outflows (Inflows) of Resources 2025 2,813,282$ 2026 2,947,565 2027 11,646,575 2028 (3,590,602) 13,816,820$ CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 50 Note 10 - Defined Benefit Pension Plan (Continued) Actuarial Assumptions. The total pension liability in the December 31, 2022 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement: Actuarial Valuation Date: December 31, 2022 Measurement Date of Net Pension Liability (Asset): December 31, 2023 Experience Study: January 1, 2018 – December 31, 2020 Published November 19, 2021 Actuarial Cost Method: Entry Age Normal Asset Valuation Method: Fair Value Long-Term Expected Rate of Return: 6.8% Discount Rate: 6.8% Salary Increases: Inflation Seniority/Merit 3.0% 0.1% - 5.6% Mortality: 2020 WRS Experience Mortality Table Post-retirement Adjustments* 1.7% *No post-retirement adjustment is guaranteed. Actual adjustments are based on recognized investment return, actuarial experience, and other factors. 1.7% is the assumed annual adjustment based on the investment return assumption and the postretirement discount rate. Actuarial assumptions are based upon an experience study conducted in 2021 that covered a three-year period from January 1, 2018 to December 31, 2020. The total pension liability for December 31, 2023 is based upon a roll-forward of the liability calculated from the December 31, 2022 actuarial valuation. Long-term Expected Return on Plan Assets. The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of geometric real rates of return for each major asset class are summarized in the following table: Asset Allocation Targets and Expected Returns1 As of December 31, 2023 Core Fund Asset Class Asset Allocation % Long-Term Expected Nominal Rate of Return % Long-Term Expected Real Rate of Return %2 Public Equity 40% 7.3% 4.5% Public Fixed Income 27 5.8 3.0 Inflation Sensitive 19 4.4 1.7 Real Estate 8 5.8 3.0 Private Equity/Debt 18 9.6 6.7 Leverage3 (12) 3.7 1.0 Total Core Fund 100% * 7.4% 4.6% Variable Fund Asset Class U.S. Equities 70% 6.8% 4.0% International Equities 30 7.6 4.8 Total Variable Fund 100% 7.3% 4.5% 1Asset Allocations are managed within established ranges; target percentages may differ from actual monthly allocations 2New England Pension Consultants Long Term US CPI (Inflation) Forecast: 2.5%. 3The investment policy used for the Core Fund involves reducing equity exposure by leveraging lower-volatility assets, such as fixed income securities. This results in an asset allocation beyond 100%. Currently, an asset allocation target of 12% policy leverage is used, subject to an allowable range of up to 20%. CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 51 Note 10 - Defined Benefit Pension Plan (Continued) Single Discount Rate. A single discount rate of 6.8% was used to measure the total pension liability for the current and prior year. The discount rate is based on the expected rate of return on pension plan investments of 6.8% and a municipal bond rate of 3.77% (Source: Fixed-income municipal bonds with 20 years to maturity that include only federally tax-exempt municipal bonds as reported in Fidelity Index’s “20-year Municipal GO AA Index” as of December 31, 2023. In describing this index, Fidelity notes that the municipal curves are constructed using option- adjusted analytics of a diverse population of over 10,000 tax-exempt securities.). Because of the unique structure of WRS, the 6.8% expected rate of return implies that a dividend of approximately 1.7% will always be paid. For purposes of the single discount rate, it was assumed that the dividend would always be paid. The projection of cash flows used to determine this single discount rate assumed that plan member contributions will be made at the current contribution rate and that employer contributions will be made at rates equal to the difference between actuarially determined contribution rates and the member rate. Based on these assumptions, the pension plan’s fiduciary net position was projected to be available to make all projected future benefit payments (including expected dividends) of current plan members. Therefore, the municipal bond rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. Sensitivity of the City’s Proportionate Share of the Net Pension Liability (Asset) to Changes in the Discount Rate. The following presents the City’s proportionate share of the net pension liability (asset) calculated using the discount rate of 6.80 percent, as well as what the City’s proportionate share of the net pension liability (asset) would be if it were calculated using a discount rate that is 1-percentage-point lower (5.80 percent) or 1-percentage-point higher (7.80 percent) than the current rate: 1% Decrease to Discount Rate (5.80%) Current Discount Rate (6.80%) 1% Increase to Discount Rate (7.80%) City's proportionate share of the net pension liability (asset)51,617,435$ 5,340,388$ (27,041,618)$ Pension Plan Fiduciary Net Position. Detailed information about the pension plan’s fiduciary net position is available in separately issued financial statements available at https://etf.wi.gov/about-etf/reports-and-studies/financial-reports- and-statements. Payables to the Pension Plan. The City is required to remit the monthly required contribution for both the employee and City portions by the last day of the following month. The amount due to WRS as of December 31, 2024, is $693,634 for December payroll. Note 11 - Post-Employment Benefits Other Than Pension Benefits The City reports OPEB related balances at December 31, 2024 as summarized below: Local Retiree Life Insurance Fund (LRIF) $ 3,621,248 $ 1,438,684 $ 1,759,017 Single-Employer Defined OPEB Plan 6,569,154 4,407,915 5,438,076 $ 10,190,402 $ 5,846,599 $ 7,197,093 OPEB Deferred Outflows Deferred Inflows Liability of Resources of Resources CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 52 Note 11 - Post-Employment Benefits Other Than Pension Benefits (Continued) 1. Local Retiree Life Insurance Fund Defined Postemployment Benefit Plan General Information About the Other Post-Employment Benefits Plan Plan Description. The LRLIF is a multiple-employer, defined-benefit OPEB plan. LRLIF benefits and other plan provisions are established by Chapter 40 of the Wisconsin Statutes. The Wisconsin Department of Employee Trust Funds (ETF) and the Group Insurance Board have statutory authority for program administration and oversight. The plan provides post-employment life insurance benefits for all eligible members. OPEB Plan Fiduciary Net Position. ETF issues a standalone Annual Comprehensive Financial Report (ACFR), which can be found at https://etf.wi.gov/about-etf/reports-and-studies/financial-reports-and-statements. Additionally, ETF issued a standalone Retiree Life Insurance Financial Report, which can also be found using the link above. Benefits Provided. The LRLIF plan provides fully paid up life insurance benefits for post-age 64 retired members and pre-65 retirees who pay for their coverage. Contributions. The Group Insurance Board approves contribution rates annually, based on recommendations from the insurance carrier. Recommended rates are based on an annual valuation, taking into consideration an estimate of the present value of future benefits and the present value of future contributions. A portion of employer contributions made during a member’s working lifetime funds a post-retirement benefit. Employers are required to pay the following contributions based on member contributions for active members to provide them with Basic Coverage after age 65. There are no employer contributions required for pre-age 65 annuitant coverage. If a member retires prior to age 65, they must continue paying the member premiums until age 65 in order to be eligible for the benefit after age 65. Contribution rates as of December 31, 2024 are: Coverage Type Employee 50% Post Retirement Coverage 40% of Member Contribution 25% Post Retirement Coverage 20% of Member Contribution Member contributions are based upon nine age bands through age 69 and an additional eight age bands for those age 70 and over. Participating members must pay monthly contribution rates per $1,000 of coverage until the age of 65 (age 70 if active). The member contribution rates in effect for the year ended December 31, 2023 are as listed below: Life Insurance Member Contribution Rates * For the Year Ended December 31, 2023 Attained Age Basic/Supplemental Under 30 $ 0.05 30-34 0.06 35-39 0.07 40-44 0.08 45-49 0.12 50-54 0.22 55-59 0.39 60-64 0.49 65-69 0.57 * Disabled members under age 70 receive a waiver-of-premium benefit. CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 53 Note 11 - Post-Employment Benefits Other Than Pension Benefits (Continued) During the reporting period, the Plan recognized $16,432 in contributions from the employer. OPEB Liabilities, OPEB Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEBs At December 31, 2024, the City reported a liability of $3,621,248 for its proportionate share of the net OPEB liability. The net OPEB liability was measured as of December 31, 2023, and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation as of December 31, 2022 rolled forward to December 31, 2023. No material changes in assumptions or benefit terms occurred between the actuarial valuation date and the measurement date. The City’s proportion of the net OPEB liability was based on the City’s share of contributions to the OPEB plan relative to the contributions of all participating employers. At December 31, 2023, the City’s proportion was 0.78711600%, which was an increase of 0.029581000% from its proportion measured as of December 31, 2022. For the year ended December 31, 2024, the City recognized OPEB expense of $324,516. At December 31, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: Deferred Outflows of Resources Deferred Inflows of Resources Differences between projected and actual experiences -$ 320,489$ Changes in assumptions 1,132,757 1,425,970 Net differences between projected and actual earnings on plan investments 48,922 - Changes in proportion and differences between employer contributions and proportionate share of contributions 240,573 12,558 Employer contributions subsequent to the measurement date 16,432 - Total 1,438,684$ 1,759,017$ The $16,432 reported as deferred outflows related to OPEB resulting from the WRS Employer’s contributions subsequent to the measurement date will be recognized as an adjustment of the net OPEB liability in the year ending December 31, 2025. CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 54 Note 11 - Post-Employment Benefits Other Than Pension Benefits (Continued) Other amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows: Year Ending December 31, Net Deferred Outflows (Inflows) of Resources 2025 15,302$ 2026 62,653 2027 (76,700) 2028 (204,352) 2029 (193,865) Thereafter 60,197 (336,765)$ Actuarial Assumptions. The total OPEB liability in the January 1, 2023, actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement: Actuarial Valuation Date: January 1, 2023 Measurement Date of Net OPEB Liability: December 31, 2023 Experience Study: January 1, 2018 - December 31, 2020, Published November 19, 2021 Actuarial Cost Method: Entry Age Normal 20 Year Tax-Exempt Municipal Bond Yield*: 3.26% Long-Term Expected Rate of Return: 4.25% Discount Rate: 3.32% Salary Increases: Wage Inflation Seniority/Merit 3.00% 0.1% - 5.6% Mortality: 2020 WRS Experience Mortality Table *Based on the Bond Buyers GO index. Actuarial assumptions are based upon an experience study conducted in 2021 that covered a three-year period from January 1, 2018 to December 31, 2020. The total OPEB liability for December 31, 2023 is based upon a roll-forward of the liability calculated from the January 1, 2023 actuarial valuation. Long-term Expected Return on Plan Assets. The long-term expected rate of return is determined by adding expected inflation to expected long-term real returns and reflecting expected volatility and correlation. Investments for the LRLIF are held with Securian, the insurance carrier. Interest is calculated and credited to the LRLIF based on the rate of return for a segment of the insurance carriers’ general fund, specifically 10-year A-Bonds (as a proxy, and not tied to any specific investments). The overall aggregate interest rate is calculated using a tiered approach based on the year the funds were originally invested and the rate of return for that year. Investment interest is credited based on the aggregate rate of return and assets are not adjusted to fair market value. Furthermore, the insurance carrier guarantees the principal amounts of the reserves, including all interest previously credited thereto. CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 55 Note 11 - Post-Employment Benefits Other Than Pension Benefits (Continued) Local OPEB Life Insurance Asset Allocation Targets and Expected Returns As of December 31, 2023 Asset Class Index Target Allocation Long-Term Expected Geometric Real Rate of Return % U.S. Intermediate Credit Bonds Bloomberg U.S. Interm Credit 40% 2.32% U.S. Mortgages Bloomberg U.S. MBS 60 2.52 Inflation 2.30 Long-Term Expected Rate of Return 4.25 Single Discount Rate. A single discount rate of 3.32% was used to measure the total OPEB liability for the current year, as opposed to a discount rate of 3.76% for the prior year. The change in the discount rate was primarily caused by the decrease in the municipal bond rate from 3.72% as of December 31, 2022 to 3.26% as of December 31, 2023. The Plan’s fiduciary net position was projected to be insufficient to make all projected future benefit payments of current active and inactive members. Therefore, the discount rate for calculating the Total OPEB Liability is equal to the single equivalent rate that results in the same actuarial present value as the long-term expected rate of return applied to benefit payments, to the extent that the plan’s fiduciary net position is projected to be sufficient to make projected benefit payments, and the municipal bond rate applied to benefit payment to the extent that the plan’s fiduciary net position is projected to be insufficient. The plan’s fiduciary net position was projected to be available to make projected future benefit payments of current plan members through December 31, 2036. The projection of cash flows used to determine the single discount rate assumed that employer contributions will be made according to the current employer contribution schedule and that contributions are made by plan members retiring prior to age 65. Sensitivity of the City’s Proportionate Share of the Net OPEB Liability to Changes in the Discount Rate. The following presents the City’s proportionate share of the net OPEB liability calculated using the discount rate of 3.32 percent, as well as what the City’s proportionate share of the net OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower (2.32 percent) or 1-percentage-point higher (4.32 percent) than the current rate: 1% Decrease to Discount Rate (2.32%) Current Discount Rate (3.32%) 1% Increase to Discount Rate (4.32%) City's proportionate share of the net OPEB liability 4,865,652$ 3,621,248$ 2,671,366$ Payables to the OPEB Plan. The City is required to remit the monthly required contribution for both the employee and City portions by the last day of the following month. There was no amount due for the life insurance plan at December 31, 2024. CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 56 Note 11 - Post-Employment Benefits Other Than Pension Benefits (Continued) 2. Single-Employer Defined Postemployment Benefit Plan Plan Description. The Plan is a single employer defined benefit postemployment health plan. City provides medical coverage (including prescription drugs) and dental coverage for retired employees through the City’s self-insure plans. Retirees may continue in the plan by paying 100% of the premium until the retiree is eligible for Medicare. Employees Covered by Benefit Terms. As of the December 31, 2024 actuarial valuation, the following employees were covered by the benefit terms: Inactive employees or beneficiaries currently receiving benefit payments 27 Active employees 592 Total Participants 619 Contributions. Retired plan members and beneficiaries currently receiving benefits are required to contribute towards the cost of insurance premiums based on the employee group and their retirement date. Total OPEB Liability. City’s total OPEB liability was measured as of December 31, 2024 and was determined by an actuarial valuation as of December 31, 2024. Actuarial Assumptions. The total OPEB liability in the December 31, 2024, actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement, unless otherwise specified: Inflation 3.00% Salary Increases: Inflation 3.00% Seniority/Merit .4 to 4.8% Discount Rate:3.26% Healthcare Trend Rates: 6.0% for 2021 Decreasing to an Ultimate Rate of 3.70% After 53 Years Mortality rates are based on the Wisconsin 2018 Mortality table. The actuarial assumptions that determined the total OPEB liability as of December 31, 2024 were based on the results of an actuarial experience study for the period 2021-2023 for the Wisconsin Retirement System (WRS). Discount Rate. The discount rate used to measure the total OPEB liability was 3.26%, which is based on the Bond Buyer GO 20-year Municipal Bond Index as of the week of the measurement date. The discount rate used in the January 1, 2018 actuarial valuation was 4.10%. No assets have been accumulated in an irrevocable trust, so the Bond Buyer GO 20-year Municipal Bond Index has been applied to all periods. CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 57 Note 11 - Post-Employment Benefits Other Than Pension Benefits (Continued) Changes in the Total OPEB Liability: Total OPEB Liability (a) Balance at 12/31/2023 $ 7,450,873 Changes for the Year: Service Cost 523,479 Interest 291,949 Differences Between Expected and Actual Experiences (1,711,909) Changes of Assumptions or Other Input 269,578 Benefit Payments (254,816) Net Changes (881,719) Balance at 12/31/2024 $6,569,154 Sensitivity of the Total OPEB Liability to Changes in the Discount Rate. The following presents the total OPEB liability of City, as well as what City’s total OPEB liability would be if it were calculated using a discount rate that is 1- percentage-point lower (2.26%) or 1-percentage-point higher (4.26%) than the current rate: 1% Decrease (2.26%) Current Discount Rate (3.26%) 1% Increase (4.26%) $$$Total OPEB Liability 7,131,234 6,569,154 6,047,009 Sensitivity of the Total OPEB Liability to Changes in the Healthcare Cost Trend Rates. The following presents the total OPEB liability of City, as well as what City’s total OPEB liability would be if it were calculated using healthcare cost trend rates that are 1-percentage-point lower or 1-percentage-point higher than the current healthcare cost trend rates: 1% Decrease to (5.2% Decreasing to 2.7%) Healthcare Cost Trend Rates (6.2% Decreasing to 3.7%) 1% Increase (7.2% Decreasing to 4.7%) $$$Total OPEB Liability 5,859,936 6,569,154 7,401,942 CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 58 Note 11 - Post-Employment Benefits Other Than Pension Benefits (Continued) OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB For the year ended December 31, 2024, City recognized OPEB expense of $718,035. At December 31, 2024, City reported deferred outflows and inflows of resources related to OPEB from the following sources: Deferred Outflows of Resources Deferred Inflows of Resources Differences between projected and actual experiences 629,982$ 3,786,514$ Changes in assumptions 3,777,933 1,651,562 Total 4,407,915$ 5,438,076$ Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows: Year Ending December 31, Net Deferred Outflows (Inflows) of Resources 2025 (97,393)$ 2026 (97,393) 2027 (107,484) 2028 (91,764) 2029 (72,550) Thereafter (563,577) (1,030,161)$ Payable to the OPEB Plan. At December 31, 2024, City did not report a payable for the outstanding amount of contribution to the OPEB Plan required. Note 12 - Tax Incremental Financing Districts The City has established separate capital projects funds for the Tax Incremental Financing Districts (TID) created by the City in accordance with Section 66.1105 of the Wisconsin Statutes. At the time the TID’s were created, the property tax base within each TID was “frozen” and increment taxes resulting from increases to the property tax base are used to finance TID improvements, including principal and interest on long-term debt issued by the City to finance such improvements. State Statutes allow a tax incremental district to incur eligible project costs up to five years from the maximum termination date. CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 59 Note 12 - Tax Incremental Financing Districts (Continued) The intent of the City is to recover the above amounts from future TID surplus funds, if any, prior to termination of the respective TID’s. Unless terminated by the City prior thereto, each TID has a statutory termination year as follows: Termination Date TID No.12 03/12/25 TID No.13 09/22/25 TID No.14 06/13/27 TID No.15 01/09/28 TID No.16 05/22/28 TID No.17 09/25/28 TID No.18 07/09/29 TID No.19 05/13/26 TID No.20 07/12/32 TID No.21 02/14/33 TID No.23 06/09/29 TID No.24 02/23/37 TID No.25 05/22/39 TID No.26 02/26/33 TID No.27 07/08/34 TID No.28 06/14/43 TID No.29 07/12/43 TID No.30 08/23/43 TID No.31 02/28/45 TID No.32 05/23/44 TID No.33 07/11/44 TID No.34 01/23/39 TID No.35 01/23/46 TID No.36 06/11/46 TID No.37 07/23/46 TID No.38 09/24/46 TID No.39 01/14/48 TID No.40 02/09/49 TID No.41 10/12/50 TID No.42 04/26/44 TID No.43 06/28/44 TID No.44 09/01/39 Tax Abatements The City has entered into agreements within some of the Districts that require the City to make annual repayments of property taxes collected within the Districts to the developers, based upon the terms of the agreements. As tax abatements, those developer payments and the related property tax revenues are not reported as revenues or expenditures in the financial statements. For the year ended December 31, 2024, the City abated property taxes of $3,008,601 under this program which include the following tax abatement agreements: A property tax abatement of $333,111 to a developer within Tax Incremental District No. 14. CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 60 Note 12 - Tax Incremental Financing Districts (Continued) A property tax abatement of $69,695 to a developer within Tax Incremental District No. 21. A property tax abatement of $650 to a developer within Tax Incremental District No. 25. A property tax abatement of $41,358 to a developer within Tax Incremental District No. 30. A property tax abatement of $553,229 to a developer within Tax Incremental District No. 31. A property tax abatement of $13,864 to a developer within Tax Incremental District No. 32. A property tax abatement of $241,940 to a developer within Tax Incremental District No. 33. A property tax abatement of $1,150,851 to two developers within Tax Incremental District No. 34. A property tax abatement of $310,783 to a developer within Tax Incremental District No. 36. A property tax abatement of $225,828 to three developers within Tax Incremental District No. 37. A property tax abatement of $35,944 to three developers within Tax Incremental District No. 39. A property tax abatement of $21,276 to a developer within Tax Incremental District No. 40. A property tax abatement of $10,072 to a developer within Tax Incremental District No. 41. Note 13 - Leases Lessor The City has three leases recorded in the water utility on the statement of net position proprietary funds and statement of net position. The water utility leases tower space on Marion Road for the purpose of transmission and reception of communication signals. This lease has an initial lease term of five years with two additional five-year terms. The initial annual payment was $27,600 and increases $4,800 each term. Additionally, for each of the first nine years of the lease there is a additional $6,000 required payment. The water utility leases tower space Washburn Street for the purpose of transmission and reception of communication signals. This lease has an initial lease term of five years with two additional five-year terms. The initial monthly payment was $1,900 and increases by $400 per month at the beginning of the following term. Lastly, the water utility leases tower space on County Road N for the purpose of transmission and reception of communication signals. This lease has an initial lease term of five years with two additional five-year terms. The monthly payments were $1,900 and increases by $400 per month at the beginning of the following term. For the year end December 31, 2024, the water utility recognized $91,711 in lease revenue and $11,489 in interest revenue related to these agreements. At December 31, 2024, the utility recorded $418,641 in lease receivables at net present value and deferred inflows of resources for these arrangements. CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 61 Note 13 - Leases (Continued) Beginning Ending Water Utility Balance Additions Reductions Balance Water Tower - Marion Road 292,564$ -$ 31,247$ 261,317$ Water Tower - Washburn Street 108,894 - 30,232 78,662 Water Tower - County Road N 108,894 - 30,232 78,662 510,352$ -$ 91,711$ 418,641$ Remaining amounts to be received associated with these leases at December 31, 2024 are as follows: December 31, 2025 93,917$ 2026 95,175 2027 60,638 2028 33,249 2029 34,113 2030 - 2032 101,549 Total 418,641$ Note 14 - Risk Management The City is exposed to various risks of loss related to torts; theft of, damage to, or destruction of assets; errors and omissions; injuries to employees; employee health claims; unemployment compensation claims; and environmental damage for which the City purchases commercial insurance. There has been no reduction in insurance coverage from the prior year. Insurance settlements for claims resulting from the risks covered by commercial insurance have not exceeded the insurance coverage in the past year. Note 15 - Health and Dental Self-Insurance Fund The City maintains a self-insured medical care coverage plan and maintains a self-insured dental plan for its employees since 2022. The City has established the Health Insurance Fund (an internal service fund) to account for the financing of its uninsured risk of loss. The Employee Benefits Fund has an established reserve of $5,866,270 at December 31, 2024 and is reported as the net position of the Internal Service Fund. This reserve will be used to finance claims in 2025 and the future self-insurance claims. City employees, retirees and employee dependents are eligible for medical and dental benefits from the health insurance fund. Funding is provided by charges to City departments and employees. Fund expenses consist of payments to a third-party administrator for medical and dental claims, stop loss insurance premiums and admin fees. CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 62 Note 15 - Health and Dental Self-Insurance Fund (Continued) The claims liability of $1,971,409, reported in the fund at December 31, 2024, is based on the requirements of the Governmental Accounting Standards Board Statement (GASB) No. 10, which requires that a liability for claims be reported if information prior to the issuance of the financial statements indicates that it is probable that a liability has been incurred at the date of the financial statements and the amount of the loss can be reasonably estimated. Changes in the fund’s health claims liability amount are as follows: 2022 $- $ 8,188,694 $ 5,690,069 $ 2,498,625 2023 2,498,625 7,550,360 8,307,716 1,741,269 2024 1,741,269 7,790,420 7,599,441 1,932,248 Beginning-of- Fiscal Year Liability Current-Year Claims and Changes in Estimates Claim Payments Balance at Fiscal Year- End Changes in the fund’s Dental claims liability amount are as follows: 2022 $- $ 472,053 $ 436,379 $ 35,674 2023 35,674 433,212 423,998 44,888 2024 44,888 439,875 445,602 39,161 Beginning-of- Fiscal Year Liability Current-Year Claims and Changes in Estimates Claim Payments Balance at Fiscal Year- End Note 16 - Commitments and Contingencies The City received federal and state grants for specific purposes that are subject to review and audit by the grantor agencies. Such audits could lead to requests for reimbursements to the grantor for expenditures disallowed under terms of the grants. The City believes such disallowances, if any, would be immaterial. From time to time the City is involved in legal actions and claims, most of which normally occur in governmental operations. In the opinion of City management, these issues, and any other proceedings known to exist at December 31, 2024, are not likely to have a material adverse impact on the City’s financial position. Note 17 - Basis For Utility Existing Rates Water Current water rates were approved by the Utility commission with an effective date of January 19, 2024. Sewer Current sewer rates were approved by the Utility commission with an effective date of January 1, 2024. CITY OF OSHKOSH, WISCONSIN Notes to Financial Statements December 31, 2024 63 Note 18 - Adjustments of Beginning Fund Balance and Net Position During the 2024 audit, it was noted that there were correction of errors and a change in accounting principle. It was determined that certain amounts should have been recorded as additional investment accounts that the City maintains custody of. The change in accounting principle is related to the implementation of GASB 101. The following presents the impact of these adjustments of beginning fund balance and net position: Beginning Fund Balance/ Net Position - January 1, 2023 $ 172,616,079 $ 12,496,806 $ 1,332,675 Correction of Error 760,639 630,370 130,269 Change in Accounting Principle (966,390) - - Beginning Fund Balance/ Net Position - January 1, 2023 $172,410,328 $13,127,176 $1,462,944 Governmental Activities Permanent Fund Museum Fund During the 2024 audit, it was noted that there was a correction of error and a change in accounting principle. It was determined that there were expenditures that should have been recorded as capital assets. The change in accounting principle is related to the implementation of GASB 101. The following presents the impact of these adjustments of beginning fund balance and net position: Beginning Net Position - January 1, 2024 $ 277,011,356 $ 2,380,573 Correction of Error 132,684 132,684 Beginning Net Position - January 1, 2024 $277,144,040 $2,513,257 Business-Type Activities Inspection Services Fund Beginning Net Position - January 1, 2023 $ 259,295,516 $ 2,227,522 $ 81,006,814 $ 79,029,523 Change in Accounting Principle (285,456) (25,203) (86,170) (78,833) Beginning Net Position - January 1, 2023 $259,010,060 $2,202,319 $80,920,644 $78,950,690 Beginning Net Position - January 1, 2023 $ 71,090,989 $ 10,152,690 $ 3,214,812 Change in Accounting Principle (23,385) (70,688) (1,177) Beginning Net Position - January 1, 2023 $71,067,604 $10,082,002 $3,213,635 Sewer Utility Fund Parking Utility Fund Business-Type Activities Inspection Services Fund Water Utility Fund Stormwater Utility Fund Transit Fund REQUIRED SUPPLEMENTARY INFORMATION City's Proportionate City's City's Share of the Plan Fiduciary WRS Fiscal Proportion Proportionate Net Pension Net Position Year End Date of the Net Share of the City's Asset/Liability as a Percentage (Measurement Pension Net Pension Covered as a Percentage of of the Total Pension Date) Asset/Liability (Asset)/Liability Payroll Covered Payroll Liability 12/31/2023 0.35918530% 5,340,388$ 44,366,218$ 12.04%98.85% 12/31/2022 0.35436255% 18,773,078 42,455,750 44.22%95.72% 12/31/2021 0.34680947% (27,953,481) 40,712,360 68.66%106.02% 12/31/2020 0.34325180% (21,429,686) 39,367,936 54.43%105.26% 12/31/2019 0.34044120% (10,977,387) 37,849,360 29.00%102.96% 12/31/2018 0.33514980% 11,923,578 37,018,001 32.21%96.45% 12/31/2017 0.32543566% (9,662,570) 36,243,909 26.66%102.93% 12/31/2016 0.31987366% 2,636,523 35,129,816 7.51%99.12% 12/31/2015 0.31657015% 5,144,203 34,050,370 15.11%98.20% 12/31/2014 0.31842486% (7,821,386) 34,551,515 22.64%102.74% Contributions in Relation to the Contributions Contractually Contractually Contribution as a Percentage City Required Required Deficiency Covered of Covered Year End Date Contributions Contributions (Excess)Payroll Payroll 12/31/2024 4,804,461$ 4,804,461$ -$ 45,530,648$ 10.55% 12/31/2023 4,804,128 4,804,128 - 44,366,218 10.83% 12/31/2022 4,265,639 4,265,639 - 42,455,750 10.05% 12/31/2021 4,083,340 4,083,340 - 40,712,361 10.03% 12/31/2020 3,794,808 3,794,808 - 39,367,936 9.64% 12/31/2019 3,553,329 3,553,329 - 37,849,360 9.39% 12/31/2018 3,515,255 3,515,255 - 37,018,001 9.50% 12/31/2017 3,446,908 3,446,908 - 36,243,909 9.51% 12/31/2016 3,073,752 3,073,752 - 35,129,816 8.75% 12/31/2015 3,014,493 3,014,493 - 34,050,370 8.85% CITY OF OSHKOSH, WISCONSIN Schedule of Employer's Proportionate Share of the Net Pension Liability (Asset) Wisconsin Retirement System (WRS) Schedule of Employer Contributions Wisconsin Retirement System (WRS) See Accompanying Notes to Required Supplementary Information 64 City's Proportionate City's City's Share of the Plan Fiduciary WRS Fiscal Proportion Proportionate Net OPEB Net Position Year End Date of the Net Share of the City's Liability as a Percentage (Measurement OPEB Net OPEB Covered as a Percentage of of the Total Date)Liability Liability Payroll Covered Payroll OPEB Liability 12/31/2023 0.78711600% $ 3,621,248 41,287,000$ 8.77%33.90% 12/31/2022 0.75753500% 2,886,077 40,035,000 7.21%38.81% 12/31/2021 0.74634600% 4,411,181 38,095,000 11.58%29.57% 12/31/2020 0.73820000% 4,060,633 38,252,000 10.62%31.36% 12/31/2019 0.69821100% 2,973,118 36,228,000 8.21%37.58% 12/31/2018 0.71259100% 1,838,727 37,018,001 4.97%48.69% 12/31/2017 0.71166700% 2,141,107 36,243,909 5.91%44.81% Contributions in Relation to the Contributions Contractually Contractually Contribution as a Percentage City Required Required Deficiency Covered of Covered Year End Date Contributions Contributions (Excess)Payroll Payroll 12/31/2024 16,432$ 16,432$ -$ 42,150,000$ 0.04% 12/31/2023 16,295 16,295 - 41,287,000 0.04% 12/31/2022 14,116 14,116 - 40,035,000 0.04% 12/31/2021 13,746 13,746 - 38,095,000 0.04% 12/31/2020 14,841 14,841 - 38,252,000 0.04% 12/31/2019 13,774 13,774 - 36,228,000 0.04% 12/31/2018 13,693 13,693 - 37,018,001 0.04% CITY OF OSHKOSH, WISCONSIN Schedule of Employer's Proportionate Share of the Net OPEB Liability Other Post-Employment Benefits Other Than Pensions - Local Retiree Life Insurance Fund Schedule of Employer Contributions Other Post-Employment Benefits Other Than Pensions - Local Retiree Life Insurance Fund See Accompanying Notes to Required Supplementary Information 65 Total OPEB Liability Service Cost $ 523,479 $ 690,186 $ 417,357 $ 363,894 $ 306,053 $ 334,296 $ 301,541 Interest 291,949 174,365 132,679 153,353 217,806 180,345 179,462 Effect of economic/demographic gains or losses (1,711,909) - (3,293,801) - 1,344,242 - - Changes of Assumptions or Other Input 269,578 (1,078,683) 4,887,014 276,841 (1,487,994) (288,188) 140,539 Benefit Payments (254,816) (217,124) (203,346) (168,477) (138,207) (119,000) (199,000) Net Change in Total OPEB Liability (881,719) (431,256) 1,939,903 625,611 241,900 107,453 422,542 Total OPEB Liability - Beginning 7,450,873 7,882,129 5,942,226 5,316,615 5,074,715 4,967,262 4,544,720 Total OPEB Liability - Ending $6,569,154 $7,450,873 $7,882,129 $5,942,226 $5,316,615 $5,074,715 $4,967,262 Covered-Employee Payroll $ 43,713,436 $ 39,150,924 $ 39,150,924 $ 39,150,924 $ 39,150,924 $ 38,695,522 $ 37,913,920 City's Total OPEB Liability as a Percentage of Covered-Employee Payroll 15.03%19.03%20.13%15.18%13.58%13.11%13.10% *Ten years of data will be accumulated beginning with 2018. CITY OF OSHKOSH, WISCONSIN Schedule of Change in Total OPEB Liability and Related Ratios Last 10 Measurement Years* 2021 2020 2019 2018202220232024 See Accompanying Notes to Required Supplementary Information 66 REVENUES Taxes $ 24,460,000 $ 24,460,000 $ 24,529,310 $ 69,310 Intergovernmental 19,200,900 19,200,900 19,322,893 121,993 Licenses and Permits 817,000 817,000 880,023 63,023 Fines, Forfeitures and Penalties 703,600 703,600 695,492 (8,108) Public Charges for Services 4,541,800 4,541,800 5,088,863 547,063 Intergovernmental Charges for Services 2,829,257 2,829,257 2,837,707 8,450 Miscellaneous 2,510,200 2,510,200 4,108,725 1,598,525 Total Revenues 55,062,757 55,062,757 57,463,013 2,400,256 EXPENDITURES Current: General Government 8,298,236 8,562,272 8,109,351 452,921 Public Safety 34,119,128 35,620,775 35,074,812 545,963 Public Works 5,394,723 5,502,212 4,523,027 979,185 Transportation 1,012,056 1,047,306 928,144 119,162 Culture and Recreation 3,329,075 3,460,151 3,099,578 360,573 Conservation and Development 2,109,918 2,271,545 2,010,998 260,547 Unclassified 2,361,183 422,355 569,562 (147,207) Total Expenditures 56,624,319 56,886,615 54,315,472 2,571,143 EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES (1,561,562) (1,823,858) 3,147,541 4,971,399 OTHER FINANCING SOURCES (USE) Sale of Capital Assets 25,000 25,000 160,909 135,909 Transfers In 1,542,600 1,542,600 1,542,600 - Transfers Out - - (21,775) (21,775) Total Other Financing Sources (Use)1,567,600 1,567,600 1,681,734 114,134 NET CHANGE IN FUND BALANCE 6,038 (256,258) 4,829,275 5,085,533 FUND BALANCE - BEGINNING 18,132,693 18,132,693 18,132,693 - FUND BALANCE - ENDING $ 18,138,731 $ 17,876,435 $ 22,961,968 $ 5,085,533 Budget to Actual Schedule of Budgetary Comparison CITY OF OSHKOSH, WISCONSIN (Negative) Variance with Positive Final Budget For the Year Ended December 31, 2024 General Fund Amounts Actual Original Final Budgeted Amounts See Accompanying Notes to Required Supplementary Information 67 68 CITY OF OSHKOSH, WISCONSIN Notes to Required Supplementary Information For the Year Ended December 31, 2024 Defined Benefit Pension Plan Changes of benefit terms. There were no changes of benefit terms for any participating employer in WRS. Changes of assumptions. Based on a three-year experience study conducted in 2021 covering January 1, 2018 through December 31, 2020, the ETF Board adopted assumption changes that were used to measure the total pension liability beginning with the year- end December 31, 2021, including the following: • Lowering the long-term expected rate of return from 7.0% to 6.8% • Lowering the discount rate from 7.0% to 6.8% • Lowering the price inflation rate from 2.5% to 2.4% • Lowering the post-retirement adjustments from 1.9% to 1.7% • Mortality assumptions were changed to reflect updated trends by transitioning from the Wisconsin 2018 Mortality Table to the 2020 WRS Experience Mortality Table. Post-Employment Benefits Other Than Pension Benefits – Local Retiree Life Insurance Plan Changes of benefit terms. There were no recent changes in benefit terms. Changes of assumptions. In addition to the rate changes detailed in the tables above, the State of Wisconsin Employee Trust Fund Board adopted economic and demographic assumption changes based on a three year experience study performed for the Wisconsin Retirement System. These assumptions are used in the actuarial valuations of OPEB liabilities (assets) for the retiree life insurance programs and are summarized below. The assumption changes that were used to measure the December 31, 2021 total OPEB liabilities, including the following: • Lowering the price inflation rate from 2.5% to 2.4% • Mortality assumptions were changed to reflect updated trends by transitioning from the Wisconsin 2018 Mortality Table to the 2020 WRS Experience Mortality Table. Post-Employment Benefits Other Than Pension Benefits – Single-Employer Plan Changes of benefit terms. There were no recent changes in benefit terms. Changes of assumptions. The Discount rate changed from 3.72% to 3.26%. 69 CITY OF OSHKOSH, WISCONSIN Notes to Required Supplementary Information For the Year Ended December 31, 2024 Budgetary Process The City follows these procedures in establishing the budgetary data reflected in the budgetary comparison schedule: During November, City management submits to the Common Council a proposed operating budget for the calendar year commencing the following January 1. The operating budget includes proposed expenditures and the means of financing them. After submission to the governing body, public hearings are held to obtain taxpayer comments. Following the public hearings, the proposed budget, including authorized additions and deletions, is legally enacted by Common Council action. Budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America for the general fund, certain special revenue funds, debt service funds, and certain capital projects funds. Budget is defined as the originally approved budget plus or minus approved amendments. Budget appropriations not expended during the year are closed to fund balance unless authorized by the governing body to be forwarded into the succeeding year’s budget. During the year, formal budgetary integration is employed as a management control device for the general fund, certain special revenue funds, debt service funds, and certain capital projects funds. Expenditures may not exceed appropriations provided in detailed budget accounts maintained for each department of the City. Amendments to the budget during the year require initial approval by management and are subsequently authorized by the Common Council. Excess of Actual Expenditures Over Budget The following fund had an excess of actual expenditures over budget for the year ended December 31, 2024: Excess General Fund Expenditures Unclassified $ 147,207 SUPPLEMENTARY INFORMATION 2024 ASSETS Cash and Investments $ 20,955,250 $ 40,528,105 $ 16,052,255 $ 77,535,610 $ 67,191,581 Receivables: Accounts Receivable 597,598 435,799 - 1,033,397 764,556 Taxes 6,650,732 4,002,912 - 10,653,644 10,365,539 Interest 276 609 - 885 1,035 Special Assessments 7,574 7,600 - 15,174 - Loans 5,026,784 605,000 - 5,631,784 5,969,699 Due from Other Governments 21,857 - - 21,857 - Inventory and Prepaid Items 78,002 - - 78,002 9,561 Due from Other Funds 384,805 7,782,886 - 8,167,691 12,427,770 Total Assets $ 33,722,878 $ 53,362,911 $ 16,052,255 $ 103,138,044 $ 96,729,741 LIABILITIES Accounts Payable $ 1,132,705 $ 9,128,645 $ - $ 10,261,350 $ 7,943,511 Due to Other Funds 192,068 15,064,697 192,737 15,449,502 14,727,770 Deposits from Others - 363,271 - 363,271 351,174 Unearned Revenue: Grant 15,838 - - 15,838 8,000 American Rescue Plan Act Funds 4,374,029 - - 4,374,029 15,064,937 Total Liabilities 5,714,640 24,556,613 192,737 30,463,990 38,095,392 DEFERRED INFLOWS OF RESOURCES Taxes Levied for Subsequent Period 10,216,600 6,149,121 - 16,365,721 15,306,027 FUND BALANCES Nonspendable 78,002 - 6,160,474 6,238,476 3,655,862 Restricted 7,889,783 15,560,382 9,699,044 33,149,209 30,623,958 Committed 9,251,416 - - 9,251,416 9,024,540 Assigned 1,027,595 20,309,777 - 21,337,372 13,288,261 Unassigned (Deficits)(455,158) (13,212,982) - (13,668,140) (13,264,299) Total Fund Balances 17,791,638 22,657,177 15,859,518 56,308,333 43,328,322 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES $ 33,722,878 $ 53,362,911 $ 16,052,255 $ 103,138,044 $ 96,729,741 Special Revenue Capital Projects Totals Permanent 2023 CITY OF OSHKOSH, WISCONSIN Combining Balance Sheet Nonmajor Governmental Funds As of December 31, 2024 With Summarized Information from December 31, 2023 70 CITY OF OSHKOSH, WISCONSIN Combining Balance Sheet Nonmajor Governmental Funds As of December 31, 2024 With Summarized Information from December 31, 2023 ASSETS Cash and Investments $ 154,530 $200,154 $3,215,762 $756,821 $1,273,147 $1,846,546 $415,142 $579,385 $89,581 $240,189 $1,019,162 $205,424 Receivables: Accounts Receivable 10,030 3,109 854 2,380 514 743 1,291 - 555,180 - - 1,692 Taxes 255,832 - - 709,951 2,213,309 683,522 227,841 1,080,615 - - - - Interest Receivable - - - - - - - - - - 276 - Special Assessments - - 800 - - - - - - - - - Loans - - - - - - - - 3,922,638 50,000 1,054,146 - Due from Other Governments - - - - - - - - - - - - Inventory and Prepaid Items 5,582 6,066 10,861 - - 4,961 857 - - - - - Due from Other Funds - - - - 7,717 248,126 103,962 - - - - - Total Assets $ 425,974 $ 209,329 $ 3,228,277 $ 1,469,152 $ 3,494,687 $ 2,783,898 $749,093 $1,660,000 $ 4,567,399 $290,189 $2,073,584 $207,116 LIABILITIES Accounts Payable $7,109 $37,150 $13,376 $81,693 $43,284 $10,070 $3,089 $- $213,250 $- $- $2,534 Due to Other Funds - - - - - - - - - - - - Deposits from Others - - - - - - - - - - - - Unearned Revenues Grant - - - - - - - - - - - - American Rescue Plan Act Funds - - - - - - - - - - - - Total Liabilities 7,109 37,150 13,376 81,693 43,284 10,070 3,089 - 213,250 - - 2,534 DEFERRED INFLOWS OF RESOURCES Taxes Levied for Subsequent Period 393,000 - - 1,090,600 3,400,000 1,050,000 350,000 1,660,000 - - - - FUND BALANCES (DEFICITS) Nonspendable 5,582 6,066 10,861 - - 4,961 857 - - - - - Restricted 20,283 166,113 - - - - - - 4,354,149 290,189 2,073,584 - Committed - - 3,204,040 296,859 51,403 1,718,867 395,147 - - - - 204,582 Assigned - - - - - - - - - - - - Unassigned (Deficits)- - - - - - - - - - - - Total Fund Balances (Deficits)25,865 172,179 3,214,901 296,859 51,403 1,723,828 396,004 - 4,354,149 290,189 2,073,584 204,582 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES (DEFICITS)$ 425,974 $ 209,329 $ 3,228,277 $ 1,469,152 $ 3,494,687 $ 2,783,898 $749,093 $1,660,000 $ 4,567,399 $290,189 $2,073,584 $207,116 Special Revenue Funds Senior Services Business Improvement District Recycling Street Lighting Library Museum Cemetery Community Development Block Grant Neighborhood Improvement Loan Program Senior Services Revolving Loans Local Revolving Loan Program Ambulance Services 71 CITY OF OSHKOSH, WISCONSIN Combining Balance Sheet Nonmajor Governmental Funds As of December 31, 2024 With Summarized Information from December 31, 2023 ASSETS Cash and Investments Receivables: Accounts Receivable Taxes Interest Receivable Special Assessments Loans Due from Other Governments Inventory and Prepaid Items Due from Other Funds Total Assets LIABILITIES Accounts Payable Due to Other Funds Deposits from Others Unearned Revenues Grant American Rescue Plan Act Funds Total Liabilities DEFERRED INFLOWS OF RESOURCES Taxes Levied for Subsequent Period FUND BALANCES (DEFICITS) Nonspendable Restricted Committed Assigned Unassigned (Deficits) Total Fund Balances (Deficits) TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES (DEFICITS) Leach Amphitheater $485,432 $369,632 $178,111 $752,746 $101,394 $- $647,327 $- $2,462,601 $45,770 $5,916,394 $20,955,250 - 1,077 - 1,531 250 605 5,698 - 12,644 - - 597,598 - - - - 14,972 - 1,295,437 169,253 - - - 6,650,732 - - - - - - - - - - - 276 - - - - - - 6,774 - - - - 7,574 - - - - - - - - - - - 5,026,784 - 21,857 - - - - - - - - - 21,857 5,713 1,736 - 2,847 - 310 9,973 1,662 - - 27,434 78,002 - - - - 25,000 - - - - - - 384,805 $ 491,145 $ 394,302 $ 178,111 $ 757,124 $ 141,616 $ 915 $ 1,965,209 $ 170,915 $ 2,475,245 $ 45,770 $ 5,943,828 $ 33,722,878 $5,713 $49,093 $- $4,133 $4,281 $48,283 $87,168 $2,733 $4,976 $- $514,770 $1,132,705 - - - - - 158,126 - 33,942 - - - 192,068 - - - - - - - - - - - - - 15,838 - - - - - - - - - 15,838 - - - - - - - - - - 4,374,029 4,374,029 5,713 64,931 - 4,133 4,281 206,409 87,168 36,675 4,976 - 4,888,799 5,714,640 - - - - 23,000 - 1,990,000 260,000 - - - 10,216,600 5,713 1,736 - 2,847 - 310 9,973 1,662 - - 27,434 78,002 479,719 327,635 178,111 - - - - - - - - 7,889,783 - - - 750,144 114,335 - - - 2,470,269 45,770 - 9,251,416 - - - - - - - - - - 1,027,595 1,027,595 - - - - - (205,804) (121,932) (127,422) - - - (455,158) 485,432 329,371 178,111 752,991 114,335 (205,494) (111,959) (125,760) 2,470,269 45,770 1,055,029 17,791,638 $ 491,145 $ 394,302 $ 178,111 $ 757,124 $ 141,616 $ 915 $ 1,965,209 $ 170,915 $ 2,475,245 $ 45,770 $ 5,943,828 $ 33,722,878 Special Revenue Funds Public Works Special Pollock Water Park Park Revenue Facilities Garbage Collection and Disposal Special Events Healthy Neighborhood Initiatives Total Nonmajor Special Revenue FundsFire Special Community Development Special Rental InspectionsPolice Special 72 CITY OF OSHKOSH, WISCONSIN Combining Balance Sheet Nonmajor Governmental Funds As of December 31, 2024 With Summarized Information from December 31, 2023 ASSETS Cash and Investments Receivables: Accounts Receivable Taxes Interest Receivable Special Assessments Loans Due from Other Governments Inventory and Prepaid Items Due from Other Funds Total Assets LIABILITIES Accounts Payable Due to Other Funds Deposits from Others Unearned Revenues Grant American Rescue Plan Act Funds Total Liabilities DEFERRED INFLOWS OF RESOURCES Taxes Levied for Subsequent Period FUND BALANCES (DEFICITS) Nonspendable Restricted Committed Assigned Unassigned (Deficits) Total Fund Balances (Deficits) TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES (DEFICITS) $- $11,341,010 $- $137,144 $12,462,880 $1,216,975 $434,209 $2,000 $129,408 $2,913,388 - - 400 - 310,525 100 - - - 115,261 - - - - - - - - - - - - - - - - - - - - - - 7,600 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - $- $11,341,010 $8,000 $ 137,144 $ 12,773,405 $1,217,075 $ 434,209 $ 2,000 $ 129,408 $ 3,028,649 $- $- $- $- $8,765,009 $95,722 $- $- $- $- 4,965,560 - 31,511 - - - - - - - - - - 137,144 225,127 - - - - - - - - - - - - - - - - - - - - - - - - - 4,965,560 - 31,511 137,144 8,990,136 95,722 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 11,341,010 - - 3,783,269 1,121,353 434,209 2,000 129,408 3,028,649 (4,965,560) - (23,511) - - - - - - - (4,965,560) 11,341,010 (23,511) - 3,783,269 1,121,353 434,209 2,000 129,408 3,028,649 $- $11,341,010 $8,000 $ 137,144 $ 12,773,405 $1,217,075 $ 434,209 $ 2,000 $ 129,408 $ 3,028,649 Capital Projects Funds Park Subdivision Improvement Mct Rochlin Park Smokestack Street Tree Memorial Street Improvement Sidewalk Construction Advance Payments Special Assessment Special Assessments Replacement Park Improvement and Acquisition Contract Control Senior Center 73 CITY OF OSHKOSH, WISCONSIN Combining Balance Sheet Nonmajor Governmental Funds As of December 31, 2024 With Summarized Information from December 31, 2023 ASSETS Cash and Investments Receivables: Accounts Receivable Taxes Interest Receivable Special Assessments Loans Due from Other Governments Inventory and Prepaid Items Due from Other Funds Total Assets LIABILITIES Accounts Payable Due to Other Funds Deposits from Others Unearned Revenues Grant American Rescue Plan Act Funds Total Liabilities DEFERRED INFLOWS OF RESOURCES Taxes Levied for Subsequent Period FUND BALANCES (DEFICITS) Nonspendable Restricted Committed Assigned Unassigned (Deficits) Total Fund Balances (Deficits) TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES (DEFICITS) $- $469,271 $24,873 $681,315 $- $887,832 $- $822,400 $712,349 $581,340 - 1,095 - - - - - - - - 110,665 - - 84,283 178,116 292,825 93,532 83,295 130,861 276,391 - - - - - - - 609 - - - - - - - - - - - - - - - - - 555,000 - 50,000 - - - - - - - - - - - - - - - - - - - - - - - - - 224,024 - - 3,435,115 - - - $ 110,665 $ 470,366 $ 24,873 $989,622 $ 178,116 $ 1,735,657 $ 3,528,647 $ 956,304 $ 843,210 $ 857,731 $1,312 $487 $- $- $- $- $- $- $- $- 89,337 - - - 224,024 - - - - - - - - - 1,000 - - - - - - - - - - - - - - - - - - - - - - - - - 90,649 487 - - 225,024 - - - - - 170,000 - - 129,473 273,615 449,826 143,680 127,955 201,023 424,581 - - - - - - - - - - - - 24,873 860,149 - 1,285,831 3,384,967 828,349 642,187 433,150 - - - - - - - - - - - 469,879 - - - - - - - - (149,984) - - - (320,523) - - - - - (149,984) 469,879 24,873 860,149 (320,523) 1,285,831 3,384,967 828,349 642,187 433,150 $ 110,665 $ 470,366 $ 24,873 $989,622 $ 178,116 $ 1,735,657 $ 3,528,647 $ 956,304 $ 843,210 $ 857,731 Capital Projects Funds TIF No. 14 Mercy Medical Center TIF No. 8 S Aviation Industrial TIF No. 17 City Centre Redevelopment TIF No. 13 Marion Road/Pearl Avenue Grand Opera House Parking Ramp Improvements TIF No. 12 Division Street TIF No. 15 Park Plaza/ Commerce Street TIF No. 16 100 Block Redevelopment TIF No. 18 SW Industrial Park Expansion 74 CITY OF OSHKOSH, WISCONSIN Combining Balance Sheet Nonmajor Governmental Funds As of December 31, 2024 With Summarized Information from December 31, 2023 ASSETS Cash and Investments Receivables: Accounts Receivable Taxes Interest Receivable Special Assessments Loans Due from Other Governments Inventory and Prepaid Items Due from Other Funds Total Assets LIABILITIES Accounts Payable Due to Other Funds Deposits from Others Unearned Revenues Grant American Rescue Plan Act Funds Total Liabilities DEFERRED INFLOWS OF RESOURCES Taxes Levied for Subsequent Period FUND BALANCES (DEFICITS) Nonspendable Restricted Committed Assigned Unassigned (Deficits) Total Fund Balances (Deficits) TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES (DEFICITS) $1,322,601 $137,665 $1,079,692 $- $311,596 $1,017,845 $- $- $113,865 $47,767 - - - - - - - - - 8,418 148,121 - 304,607 8,574 100,613 90,678 - 312,992 30,408 10,646 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2,345,913 - - - 1,372,283 - - - - $ 1,470,722 $ 2,483,578 $ 1,384,299 $ 8,574 $ 412,209 $ 2,480,806 $- $ 312,992 $ 144,273 $ 66,831 $- $215,139 $- $- $- $- $- $- $37,722 $- - - - 3,372,283 - 2,195,403 3,780,028 326,865 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 215,139 - 3,372,283 - 2,195,403 3,780,028 326,865 37,722 - 227,538 - 467,926 13,171 154,558 139,296 - 480,806 46,711 16,354 - - - - - - - - - - 1,243,184 2,268,439 916,373 - 257,651 146,107 - - 59,840 50,477 - - - - - - - - - - - - - - - - - - - - - - - (3,376,880) - - (3,780,028) (494,679) - - 1,243,184 2,268,439 916,373 (3,376,880) 257,651 146,107 (3,780,028) (494,679) 59,840 50,477 $ 1,470,722 $ 2,483,578 $ 1,384,299 $ 8,574 $ 412,209 $ 2,480,806 $- $ 312,992 $ 144,273 $ 66,831 Capital Projects Funds TIF No. 24 Oshkosh Corp E-Coat TIF No. 25 City Center Hotel TIF No. 26 Aviation Business Park TIF No. 27 North Main Street Industrial Park TIF No. 28 Beach Building Redevelopment TIF No. 29 Morgan District TIF No. 23 SW Industrial Park Expansion TIF No. 19 NW Industrial Expansion TIF No. 21 Fox River Corridor TIF No. 20 South Shore Redevelopment 75 CITY OF OSHKOSH, WISCONSIN Combining Balance Sheet Nonmajor Governmental Funds As of December 31, 2024 With Summarized Information from December 31, 2023 ASSETS Cash and Investments Receivables: Accounts Receivable Taxes Interest Receivable Special Assessments Loans Due from Other Governments Inventory and Prepaid Items Due from Other Funds Total Assets LIABILITIES Accounts Payable Due to Other Funds Deposits from Others Unearned Revenues Grant American Rescue Plan Act Funds Total Liabilities DEFERRED INFLOWS OF RESOURCES Taxes Levied for Subsequent Period FUND BALANCES (DEFICITS) Nonspendable Restricted Committed Assigned Unassigned (Deficits) Total Fund Balances (Deficits) TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES (DEFICITS) $90,434 $185,617 $10,905 $461,102 $307,833 $2,193,940 $195,683 $117,107 $16,216 $60,088 - - - - - - - - - - 31,276 252,449 6,503 133,548 594,290 340,521 244,527 96,837 206 25,022 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 405,551 - - - - $ 121,710 $ 438,066 $ 17,408 $ 594,650 $ 902,123 $ 2,940,012 $ 440,210 $ 213,944 $16,422 $ 85,110 $- $13,254 $- $- $- $- $- $- $- $- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 13,254 - - - - - - - - 48,045 387,802 9,989 205,151 912,926 523,095 375,633 148,758 317 38,438 - - - - - - - - - - 73,665 37,010 7,419 389,499 - 2,416,917 64,577 65,186 16,105 46,672 - - - - - - - - - - - - - - - - - - - - - - - - (10,803) - - - - - 73,665 37,010 7,419 389,499 (10,803) 2,416,917 64,577 65,186 16,105 46,672 $ 121,710 $ 438,066 $ 17,408 $ 594,650 $ 902,123 $ 2,940,012 $ 440,210 $ 213,944 $16,422 $ 85,110 TIF No. 30 Washington Building TIF No. 32 Granary Redevelopment TIF No. 33 Lamico Redevelopment TIF No. 34 Oshkosh Corp Headquarters TIF No. 35 Oshkosh Ave Corridor TIF No. 36 Merge Redevelopment TIF No. 38 Pioneer Redevelopment TIF No. 39 Cabrini School Redevelopment TIF No. 37 Aviation Plaza Capital Projects Funds TIF No. 31 Buckstaff Redevelopment 76 CITY OF OSHKOSH, WISCONSIN Combining Balance Sheet Nonmajor Governmental Funds As of December 31, 2024 With Summarized Information from December 31, 2023 ASSETS Cash and Investments Receivables: Accounts Receivable Taxes Interest Receivable Special Assessments Loans Due from Other Governments Inventory and Prepaid Items Due from Other Funds Total Assets LIABILITIES Accounts Payable Due to Other Funds Deposits from Others Unearned Revenues Grant American Rescue Plan Act Funds Total Liabilities DEFERRED INFLOWS OF RESOURCES Taxes Levied for Subsequent Period FUND BALANCES (DEFICITS) Nonspendable Restricted Committed Assigned Unassigned (Deficits) Total Fund Balances (Deficits) TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES (DEFICITS) 2023 $- $- $- $- $- $41,755 $40,528,105 $61,483,355 $52,840,279 - - - - - - 435,799 1,033,397 764,556 14,351 6,754 20 1 - - 4,002,912 10,653,644 10,365,539 - - - - - - 609 885 1,035 - - - - - - 7,600 15,174 - - - - - - - 605,000 5,631,784 5,969,699 - - - - - - - 21,857 - - - - - - - - 78,002 9,561 - - - - - - 7,782,886 8,167,691 12,427,770 $ 14,351 $ 6,754 $20 $1 $- $ 41,755 $ 53,362,911 $ 87,085,789 $ 82,378,439 $- $- $- $- $- $- $9,128,645 $10,261,350 $7,941,441 3,048 7,573 2,691 65,374 1,000 - 15,064,697 15,256,765 14,522,039 - - - - - - 363,271 363,271 351,174 - - - - - - - 15,838 8,000 - - - - - - - 4,374,029 15,064,937 3,048 7,573 2,691 65,374 1,000 - 24,556,613 30,271,253 37,887,591 22,046 10,376 30 2 - - 6,149,121 16,365,721 15,306,027 - - - - - - - 78,002 9,561 - - - - - 41,755 15,560,382 23,450,165 20,126,758 - - - - - - - 9,251,416 9,024,540 - - - - - - 20,309,777 21,337,372 13,288,261 (10,743) (11,195) (2,701) (65,375) (1,000) - (13,212,982) (13,668,140) (13,264,299) (10,743) (11,195) (2,701) (65,375) (1,000) 41,755 22,657,177 40,448,815 29,184,821 $ 14,351 $ 6,754 $20 $1 $- $ 41,755 $ 53,362,911 $ 87,085,789 $ 82,378,439 2024 TIF No. 40 Miles Kimball Redevelopment TIF No. 41 Smith School Redevelopment Total Nonmajor Capital Projects Funds TIF Reserve Fund TIF No. 44 NW Oshkosh Expansion TIF No. 43 Mill on Main TIF No. 42 Morgan Crossing Total Nonmajor FundsCapital Projects Funds 77 REVENUES Taxes $ 7,540,400 $ 5,535,674 $- $13,076,074 $ 11,223,792 Special Assessments 194,508 - - 194,508 140,610 Intergovernmental 13,484,500 265,980 - 13,750,480 5,949,181 Licenses and Permits 76,235 - - 76,235 60,291 Public Charges for Services 1,784,914 6,680 - 1,791,594 1,859,203 Investment Earnings 1,248,027 635,694 1,089,229 2,972,950 2,344,589 Donations 748,434 18,460 930,865 1,697,759 763,009 Miscellaneous 709,823 3,371,438 70,746 4,152,007 834,020 Total Revenues 25,786,841 9,833,926 2,090,840 37,711,607 23,174,695 EXPENDITURES Current: Public Safety 3,472,905 - - 3,472,905 219,401 Public Works 5,196,282 12,672 - 5,208,954 5,066,147 Health and Human Services 1,162,427 1,961 - 1,164,388 1,107,916 Culture and Recreation 8,318,584 44,816 171,484 8,534,884 8,761,607 Conservation and Development 5,342,324 736,231 - 6,078,555 4,366,508 Debt Service Principal - 1,274,868 - 1,274,868 1,912,610 Interest - 298,931 - 298,931 245,363 Capital Outlay 477,245 9,035,643 - 9,512,888 13,944,727 Total Expenditures 25,492,365 11,405,122 171,484 37,068,971 35,624,279 EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES 294,476 (1,571,196) 1,919,356 642,636 (12,449,584) OTHER FINANCING SOURCES (USE) Proceeds of Long-Term Debt - 12,315,600 - 12,315,600 1,339,287 Transfers In 486,213 - - 486,213 7,730,959 Transfers Out (261,099) - (203,339) (464,438) (226,959) Total Other Financing Sources (Use)225,114 12,315,600 (203,339) 12,337,375 8,843,287 NET CHANGE IN FUND BALANCES 519,590 10,744,404 1,716,017 12,980,011 (3,606,297) FUND BALANCES - BEGINNING, AS PREVIOUSLY PRESENTED 17,272,048 11,912,773 14,143,501 43,328,322 46,173,980 Error Correction - - - - 760,639 FUND BALANCES - BEGINNING, AS ADJUSTED 17,272,048 11,912,773 14,143,501 43,328,322 46,934,619 FUND BALANCES - ENDING $ 17,791,638 $ 22,657,177 $ 15,859,518 $ 56,308,333 $ 43,328,322 Special Revenue Capital Projects Totals Permanent 20232024 CITY OF OSHKOSH, WISCONSIN Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds For the Year Ended December 31, 2024 With Summarized Information From December 31, 2023 78 REVENUES Taxes $ 393,000 $- $- $ 1,060,300 $ 2,876,500 $ 1,029,100 $ 328,500 $- $- $- $- $- Special Assessments - 140,610 - - - - - - - - - - Intergovernmental 93,746 - 237,193 - 797,246 5,000 - - 1,309,221 - - - Licenses and Permits - - - - - - - - - - - - Charges for Services 28 - 897,683 - 209,268 30,038 62,946 - - - - - Investment Earnings (Loss)10,692 10,021 169,773 39,558 82,668 145,656 22,512 - 6,395 11,291 44,529 9,271 Donations 89,122 - - - - 120,599 32,928 - - - - 9,167 Miscellaneous 85,669 83,695 1,070 2,380 - 30,938 1,270 - 160,029 - 10,551 54,613 Total Revenues 672,257 234,326 1,305,719 1,102,238 3,965,682 1,361,331 448,156 - 1,475,645 11,291 55,080 73,051 EXPENDITURES Current: General Government - - - - - - - - - - - - Public Safety - - - - - - - - - - - - Public Works - - 1,020,118 1,028,599 - - - - - - - - Health and Human Services 681,073 - - - - - 446,392 - - - - 34,962 Culture and Recreation - - - - 4,142,934 1,271,701 - - - - - - Conservation and Development - 227,471 - - - - - - 1,465,158 - 213,142 - Debt Service Principal - - - - - - - - - - - - Interest - - - - - - - - - - - - Capital Outlay - - - - - 1,527 - - - - - 6,730 Total Expenditures 681,073 227,471 1,020,118 1,028,599 4,142,934 1,273,228 446,392 - 1,465,158 - 213,142 41,692 EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES (8,816) 6,855 285,601 73,639 (177,252) 88,103 1,764 - 10,487 11,291 (158,062) 31,359 OTHER FINANCING SOURCES (USE) Proceeds of Long-Term Debt - - - - - - - - - - - - Transfers In - 50,000 - - - 89,166 70,020 - - - 211,099 - Transfers Out - - - - - - - - - - - - Total Other Financing Sources (Use)- 50,000 - - - 89,166 70,020 - - - 211,099 - NET CHANGE IN FUND BALANCES (8,816) 56,855 285,601 73,639 (177,252) 177,269 71,784 - 10,487 11,291 53,037 31,359 FUND BALANCES (DEFICITS) - BEGINNING, AS PREVIOUSLY REPORTED 34,681 115,324 2,929,300 223,220 228,655 1,546,559 324,220 - 4,343,662 278,898 2,020,547 173,223 Error Correction - - - - - - - - - - - - FUND BALANCES (DEFICITS) - BEGINNING, AS ADJUSTED 34,681 115,324 2,929,300 223,220 228,655 1,546,559 324,220 - 4,343,662 278,898 2,020,547 173,223 FUND BALANCES (DEFICITS) - ENDING $ 25,865 $ 172,179 $3,214,901 $ 296,859 $ 51,403 $ 1,723,828 $ 396,004 $- $4,354,149 $ 290,189 $ 2,073,584 $ 204,582 Special Revenue Funds Senior Services Revolving Loans Senior Services Recycling Business Improvement District CITY OF OSHKOSH, WISCONSIN Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Deficits) Nonmajor Governmental Funds For the Year Ended December 31, 2024 With Summarized Information From December 31, 2023 LibraryStreet Lighting Museum Cemetery Community Development Block Grant Neighborhood Improvement Loan Program Local Revolving Loan Program Ambulance Services 79 REVENUES Taxes Special Assessments Intergovernmental Licenses and Permits Charges for Services Investment Earnings (Loss) Donations Miscellaneous Total Revenues EXPENDITURES Current: General Government Public Safety Public Works Health and Human Services Culture and Recreation Conservation and Development Debt Service Principal Interest Capital Outlay Total Expenditures EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USE) Proceeds of Long-Term Debt Transfers In Transfers Out Total Other Financing Sources (Use) NET CHANGE IN FUND BALANCES FUND BALANCES (DEFICITS) - BEGINNING, AS PREVIOUSLY REPORTED Error Correction FUND BALANCES (DEFICITS) - BEGINNING, AS ADJUSTED FUND BALANCES (DEFICITS) - ENDING $- $- $- $- $ 23,000 $- $ 1,730,000 $ 100,000 $- $- $- $ 7,540,400 - - - - - 53,898 - - - - - 194,508 179,705 164,155 7,327 - - - - - - - 10,690,907 13,484,500 - - - - - 76,235 - - - - - 76,235 - 5,035 - 234,630 39,120 - 64,752 241,414 - - - 1,784,914 23,050 22,401 8,213 32,912 5,303 (3,402) 40,671 - 125,908 3,453 437,152 1,248,027 80,241 - - 74,527 11,737 - - 330,113 - - - 748,434 43,548 2,500 - 15,291 4,492 - - 46,449 167,328 - - 709,823 326,544 194,091 15,540 357,360 83,652 126,731 1,835,423 717,976 293,236 3,453 11,128,059 25,786,841 - - - - - - - - - - 1,522,598 1,522,598 114,161 305,351 - - - - - - - - 3,053,393 3,472,905 - - - - - 290,893 1,901,587 - - - 955,085 5,196,282 - - - - - - - - - - - 1,162,427 - - - 291,232 91,119 - - 487,253 - - 2,034,345 8,318,584 - - - - - - - - 522,065 - 2,914,488 5,342,324 - - - - - - - - - - - - - - - - - - - - - - - - 25,000 8,905 - - - - - 435,083 - - - 477,245 139,161 314,256 - 291,232 91,119 290,893 1,901,587 922,336 522,065 - 10,479,909 25,492,365 187,383 (120,165) 15,540 66,128 (7,467) (164,162) (66,164) (204,360) (228,829) 3,453 648,150 294,476 - - - - - - - - - - - - - 40,928 - - 25,000 - - - - - - 486,213 - - - - - - - - - - (261,099) (261,099) - 40,928 - - 25,000 - - - - - (261,099) 225,114 187,383 (79,237) 15,540 66,128 17,533 (164,162) (66,164) (204,360) (228,829) 3,453 387,051 519,590 298,049 408,608 162,571 686,863 96,802 (41,332) (45,795) 78,600 2,699,098 42,317 667,978 17,272,048 - - - - - - - - - - - - 298,049 408,608 162,571 686,863 96,802 (41,332) (45,795) 78,600 2,699,098 42,317 667,978 17,272,048 $ 485,432 $329,371 $ 178,111 $ 752,991 $ 114,335 $ (205,494) $ (111,959) $ (125,760) $ 2,470,269 $ 45,770 $ 1,055,029 $ 17,791,638 Special Revenue Funds Police Special Healthy Neighborhood Initiatives Rental Inspections Special Events Park Revenue Facilities Leach Amphitheater CITY OF OSHKOSH, WISCONSIN Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Deficits) Nonmajor Governmental Funds For the Year Ended December 31, 2024 With Summarized Information From December 31, 2023 Community Development Special Total Nonmajor Special Revenue Funds Fire Special Public Works Special Garbage Collection and Disposal Pollock Water Park 80 REVENUES Taxes Special Assessments Intergovernmental Licenses and Permits Charges for Services Investment Earnings (Loss) Donations Miscellaneous Total Revenues EXPENDITURES Current: General Government Public Safety Public Works Health and Human Services Culture and Recreation Conservation and Development Debt Service Principal Interest Capital Outlay Total Expenditures EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USE) Proceeds of Long-Term Debt Transfers In Transfers Out Total Other Financing Sources (Use) NET CHANGE IN FUND BALANCES FUND BALANCES (DEFICITS) - BEGINNING, AS PREVIOUSLY REPORTED Error Correction FUND BALANCES (DEFICITS) - BEGINNING, AS ADJUSTED FUND BALANCES (DEFICITS) - ENDING $- $- $- $- $- $- $- $- $- $ 778,649 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6,680 - - - - - - - - - - - - 6,130 - - - 18,457 - - - - - 2 - - - - - 789,822 216,638 23,170 - - 2,250,000 - - 18,457 - 789,822 223,318 23,170 - 6,132 3,028,649 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,961 - - - - - - 2,718 - - - - - - 231,111 - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,917,433 5,577,699 - - - 1,055,981 - - - - 1,917,433 5,577,699 231,111 - - 1,058,699 - - 1,961 - (1,917,433) (5,577,699) (212,654) - 789,822 (835,381) 23,170 - 4,171 3,028,649 300,000 8,565,600 - - - 3,450,000 - - - - - - - - - - - - - - - - - - - - - - - - 300,000 8,565,600 - - - 3,450,000 - - - - (1,617,433) 2,987,901 (212,654) - 789,822 2,614,619 23,170 - 4,171 3,028,649 (3,348,127) 8,353,109 189,143 - 2,993,447 (1,493,266) 411,039 2,000 125,237 - - - - - - - - - - - (3,348,127) 8,353,109 189,143 - 2,993,447 (1,493,266) 411,039 2,000 125,237 - $ (4,965,560) $ 11,341,010 $ (23,511) $- $ 3,783,269 $ 1,121,353 $ 434,209 $ 2,000 $ 129,408 $ 3,028,649 CITY OF OSHKOSH, WISCONSIN Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Deficits) Nonmajor Governmental Funds For the Year Ended December 31, 2024 With Summarized Information From December 31, 2023 Capital Project Funds Senior Center Mct Rochlin Park Smokestack Park Subdivision Improvement Park Improvement and Acquisition Special Assessments Replacement Advance Payments Special Assessment Contract Control Sidewalk Construction Street Improvement Street Tree Memorial 81 REVENUES Taxes Special Assessments Intergovernmental Licenses and Permits Charges for Services Investment Earnings (Loss) Donations Miscellaneous Total Revenues EXPENDITURES Current: General Government Public Safety Public Works Health and Human Services Culture and Recreation Conservation and Development Debt Service Principal Interest Capital Outlay Total Expenditures EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USE) Proceeds of Long-Term Debt Transfers In Transfers Out Total Other Financing Sources (Use) NET CHANGE IN FUND BALANCES FUND BALANCES (DEFICITS) - BEGINNING, AS PREVIOUSLY REPORTED Error Correction FUND BALANCES (DEFICITS) - BEGINNING, AS ADJUSTED FUND BALANCES (DEFICITS) - ENDING $ 36,900 $- $- $ 153,637 $ 348,390 $ 269,971 $ 218,768 $ 152,264 $ 322,441 $ 526,143 - - - - - - - - - - - - - 1,953 10,112 112 47,573 564 52,522 54,240 - - - - - - - - - - - - - - - - - - - - (7,437) 25,646 1,344 46,638 (12,300) 50,221 162,850 36,241 40,584 20,255 1 - - - - - - - - - - 50,119 - - - - - - - - 29,464 75,765 1,344 202,228 346,202 320,304 429,191 189,069 415,547 600,638 - - - - - - - - - - - - - - - - - - - - - 12,672 - - - - - - - - - - - - - - - - - - 42,098 - - - - - - - - - - - - 149,827 260 73,734 129,870 150 150 150 - - 5,000 - 75,000 - - - 300,000 40,000 - - 435 - 4,275 - - - 46,950 1,200 6,500 139,522 - - - - - - - - 48,598 152,194 5,435 149,827 79,535 73,734 129,870 150 347,100 41,350 (19,134) (76,429) (4,091) 52,401 266,667 246,570 299,321 188,919 68,447 559,288 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (19,134) (76,429) (4,091) 52,401 266,667 246,570 299,321 188,919 68,447 559,288 (130,850) 546,308 28,964 807,748 (587,190) 1,039,261 3,085,646 639,430 573,740 (126,138) - - - - - - - - - - (130,850) 546,308 28,964 807,748 (587,190) 1,039,261 3,085,646 639,430 573,740 (126,138) $ (149,984) $ 469,879 $ 24,873 $ 860,149 $ (320,523) $ 1,285,831 $ 3,384,967 $ 828,349 $ 642,187 $ 433,150 CITY OF OSHKOSH, WISCONSIN Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Deficits) Nonmajor Governmental Funds For the Year Ended December 31, 2024 With Summarized Information From December 31, 2023 Capital Project Funds TIF No. 15 Park Plaza/ Commerce Street TIF No. 16 100 Block Redevelopment TIF No. 12 Division Street TIF No. 13 Marion Road/Pearl Avenue Grand Opera House Parking Ramp Improvements TIF No. 8 S Aviation Industrial TIF No. 14 Mercy Medical Center TIF No. 17 City Centre Redevelopment TIF No. 18 SW Industrial Park Expansion 82 REVENUES Taxes Special Assessments Intergovernmental Licenses and Permits Charges for Services Investment Earnings (Loss) Donations Miscellaneous Total Revenues EXPENDITURES Current: General Government Public Safety Public Works Health and Human Services Culture and Recreation Conservation and Development Debt Service Principal Interest Capital Outlay Total Expenditures EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USE) Proceeds of Long-Term Debt Transfers In Transfers Out Total Other Financing Sources (Use) NET CHANGE IN FUND BALANCES FUND BALANCES (DEFICITS) - BEGINNING, AS PREVIOUSLY REPORTED Error Correction FUND BALANCES (DEFICITS) - BEGINNING, AS ADJUSTED FUND BALANCES (DEFICITS) - ENDING $ 266,483 $- $ 454,200 $ 23,401 $ 231,473 $ 282,525 $- $ 381,910 $58,358 $ 17,867 - - - - - - - - - - 25,259 1,049 485 - 8,693 7,674 - 55,744 - - - - - - - - - - - - - - - - - - - - - - 57,737 132,601 47,436 (145,701) 11,427 114,745 (176,954) (24,890) 4,412 2,315 - - - - - - - - - - - - - - - - - - - - 349,479 133,650 502,121 (122,300) 251,593 404,944 (176,954) 412,764 62,770 20,182 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 9,724 205 5,299 150 150 150 150 150 37,872 180 - 240,000 100,000 505,556 - - - - - - - 47,597 20,950 52,832 - 120,750 - - - - - 338,508 - - - - - - - - 9,724 626,310 126,249 558,538 150 120,900 150 150 37,872 180 339,755 (492,660) 375,872 (680,838) 251,443 284,044 (177,104) 412,614 24,898 20,002 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 339,755 (492,660) 375,872 (680,838) 251,443 284,044 (177,104) 412,614 24,898 20,002 903,429 2,761,099 540,501 (2,696,042) 6,208 (137,937) (3,602,924) (907,293) 34,942 30,475 - - - - - - - - - - 903,429 2,761,099 540,501 (2,696,042) 6,208 (137,937) (3,602,924) (907,293) 34,942 30,475 $ 1,243,184 $ 2,268,439 $ 916,373 $ (3,376,880) $ 257,651 $ 146,107 $ (3,780,028) $ (494,679) $59,840 $ 50,477 CITY OF OSHKOSH, WISCONSIN Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Deficits) Nonmajor Governmental Funds For the Year Ended December 31, 2024 With Summarized Information From December 31, 2023 Capital Projects Funds TIF No. 20 South Shore Redevelopment TIF No. 24 Oshkosh Corp E- Coat TIF No. 25 City Center Hotel TIF No. 26 Aviation Business Park TIF No. 27 North Main Street Industrial Park TIF No. 28 Beach Building Redevelopment TIF No. 29 Morgan District TIF No. 21 Fox River Corridor TIF No. 23 SW Industrial Park Expansion TIF No. 19 NW Industrial Expansion 83 REVENUES Taxes Special Assessments Intergovernmental Licenses and Permits Charges for Services Investment Earnings (Loss) Donations Miscellaneous Total Revenues EXPENDITURES Current: General Government Public Safety Public Works Health and Human Services Culture and Recreation Conservation and Development Debt Service Principal Interest Capital Outlay Total Expenditures EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USE) Proceeds of Long-Term Debt Transfers In Transfers Out Total Other Financing Sources (Use) NET CHANGE IN FUND BALANCES FUND BALANCES (DEFICITS) - BEGINNING, AS PREVIOUSLY REPORTED Error Correction FUND BALANCES (DEFICITS) - BEGINNING, AS ADJUSTED FUND BALANCES (DEFICITS) - ENDING $ 16,356 $ 67,271 $1,544 $80,715 $242 $ 764,865 $ 34,604 $ 25,145 $ 14,777 $4,002 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 4,943 28,738 788 26,913 41,926 111,893 14,393 11,258 840 3,453 - - - - - - - - - - - - - - - - - - - - 21,299 96,009 2,332 107,628 42,168 876,758 48,997 36,403 15,617 7,455 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150 93,969 150 150 150 150 150 150 150 150 - 9,312 - - - - - - - - - 3,942 - - - - - - - - - - - - - - - - - - 150 107,223 150 150 150 150 150 150 150 150 21,149 (11,214) 2,182 107,478 42,018 876,608 48,847 36,253 15,467 7,305 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 21,149 (11,214) 2,182 107,478 42,018 876,608 48,847 36,253 15,467 7,305 52,516 48,224 5,237 282,021 (52,821) 1,540,309 15,730 28,933 638 39,367 - - - - - - - - - - 52,516 48,224 5,237 282,021 (52,821) 1,540,309 15,730 28,933 638 39,367 $ 73,665 $ 37,010 $7,419 $389,499 $ (10,803) $ 2,416,917 $ 64,577 $ 65,186 $ 16,105 $ 46,672 Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Deficits) Nonmajor Governmental Funds For the Year Ended December 31, 2024 With Summarized Information From December 31, 2023 CITY OF OSHKOSH, WISCONSIN Capital Projects Funds TIF No. 31 Buckstaff Redevelopment TIF No. 39 Cabrini School Redevelopment TIF No. 33 Lamico Redevelopment TIF No. 34 Oshkosh Corp Headquarters TIF No. 35 Oshkosh Ave Corridor TIF No. 37 Aviation Plaza TIF No. 38 Pioneer Redevelopment TIF No. 32 Granary Redevelopment TIF No. 30 Washington Building TIF No. 36 Merge Redevelopment 84 REVENUES Taxes Special Assessments Intergovernmental Licenses and Permits Charges for Services Investment Earnings (Loss) Donations Miscellaneous Total Revenues EXPENDITURES Current: General Government Public Safety Public Works Health and Human Services Culture and Recreation Conservation and Development Debt Service Principal Interest Capital Outlay Total Expenditures EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USE) Proceeds of Long-Term Debt Transfers In Transfers Out Total Other Financing Sources (Use) NET CHANGE IN FUND BALANCES FUND BALANCES (DEFICITS) - BEGINNING, AS PREVIOUSLY REPORTED Error Correction FUND BALANCES (DEFICITS) - BEGINNING, AS ADJUSTED FUND BALANCES (DEFICITS) - ENDING 2023 $2,336 $2 $424 $11 $- $- $ 5,535,674 $ 13,076,074 $ 11,223,792 - - - - - - - 194,508 140,610 - - - - - - 265,980 13,750,480 5,949,181 - - - - - - - 76,235 60,291 - - - - - - 6,680 1,791,594 1,859,203 288 (118) - (2,987) - 66 635,694 1,883,721 1,064,846 - - - - - - 18,460 766,894 665,475 - - - - - 41,689 3,371,438 4,081,261 812,279 2,624 (116) 424 (2,976) - 41,755 9,833,926 35,620,767 21,775,677 - - - - - - - 1,522,598 - - - - - - - - 3,472,905 219,401 - - - - - - 12,672 5,208,954 5,066,147 - - - - - - 1,961 1,164,388 1,107,916 - - - - - - 44,816 8,363,400 8,601,014 150 150 150 180 1,000 - 736,231 6,078,555 4,366,508 - - - - - - 1,274,868 1,274,868 1,912,610 - - - - - - 298,931 298,931 245,363 - - - - - - 9,035,643 9,512,888 13,944,727 150 150 150 180 1,000 - 11,405,122 36,897,487 35,463,686 2,474 (266) 274 (3,156) (1,000) 41,755 (1,571,196) (1,276,720) (13,688,009) - - - - - - 12,315,600 12,315,600 1,339,287 - - - - - - - 486,213 7,730,959 - - - - - - - (261,099) (4,859) - - - - - - 12,315,600 12,540,714 9,065,387 2,474 (266) 274 (3,156) (1,000) 41,755 10,744,404 11,263,994 (4,622,622) (13,217) (10,929) (2,975) (62,219) - - 11,912,773 29,184,821 33,677,174 - - - - - - - - 130,269 (13,217) (10,929) (2,975) (62,219) - - 11,912,773 29,184,821 33,807,443 $(10,743) $ (11,195) $ (2,701) $ (65,375) $ (1,000) $ 41,755 $ 22,657,177 $ 40,448,815 $ 29,184,821 CITY OF OSHKOSH, WISCONSIN Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Deficits) Nonmajor Governmental Funds For the Year Ended December 31, 2024 With Summarized Information From December 31, 2023 Total Nonmajor Funds 2024 Total Nonmajor Capital Projects Funds Capital Projects Funds TIF Reserve Fund TIF No. 44 NW Oshkosh Expansion TIF No. 43 Mill on Main TIF No. 42 Morgan Crossing TIF No. 40 Miles Kimball Redevelopment TIF No. 41 Smith School Redevelopment 85 THIS PAGE LEFT BLANK INTENTIONALLY ASSETS Current Assets: Cash and Investments $ 140,467 $ 1,594,863 $- Accounts Receivable - 230,904 - Special Assessments - - - Other Receivables - - - Due from Other Funds - - - Prepaid Items 13,850 310 - Total Current Assets 154,317 1,826,077 - Noncurrent Assets: Assets Held for Resale - - 4,447,936 Land 1,817,234 3,217,183 - Buildings and Improvements - 8,914,150 - Infrastructure 3,447,323 - - Machinery and Equipment 10,291 1,582,082 - Accumulated Depreciation (2,411,005) (4,083,231) - Total Noncurrent Assets 2,863,843 9,630,184 4,447,936 TOTAL ASSETS 3,018,160 11,456,261 4,447,936 DEFERRED OUTFLOWS OF RESOURCES Deferred Outflows of Resources Related to Pension 16,332 - - Deferred Outflows of Resources Related to Other Post-Employment Benefits 3,465 11,651 - Total Deferred Outflows of Resources 19,797 11,651 - CURRENT LIABILITIES Accounts Payable 615 224,381 2,000 Accrued Interest 158 23,852 2,558 Due to Other Funds - - 1,430,771 Deposits from Others - 5,000 - Unearned Revenue - - - Current Portion of Other Post-Employment Benefits Liability 244 676 - Current Portion of Compensated Absences 306 - - Current Portion of Long-Term Obligations - 211,923 35,000 Total Current Liabilities 1,323 465,832 1,470,329 NONCURRENT LIABILITIES Net Pension Liability 1,831 - - Noncurrent Portion of Other Post-Employment Benefits Liability 4,921 16,687 - Noncurrent Portion of Compensated Absences 1,223 - - Noncurrent Portion of Long-Term Obligations 25,000 452,886 80,000 Total Noncurrent Liabilities 32,975 469,573 80,000 TOTAL LIABILITIES 34,298 935,405 1,550,329 DEFERRED INFLOWS OF RESOURCES Deferred Inflows of Resources Related to Pension 9,828 - - Deferred Inflows of Resources Related to Other Post-Employment Benefits 4,275 14,374 - Total Deferred Inflows of Resources 14,103 14,374 - NET POSITION Net Investment in Capital Assets 2,838,843 8,965,375 - Restricted 4,673 - - Unrestricted 146,040 1,552,758 2,897,607 TOTAL NET POSITION $2,989,556 $10,518,133 $2,897,607 Parking Utility Oshkosh Convention Center CITY OF OSHKOSH, WISCONSIN Combining Statement of Net Position Nonmajor Enterprise Funds As of December 31, 2024 With Summarized Information from December 31, 2023 Industrial Park Land 86 $ 1,562,301 $ 3,297,631 $ 2,671,569 10,176 241,080 296,422 33,404 33,404 - - - 30,738 1,430,771 1,430,771 1,341,845 6,837 20,997 15,283 3,043,489 5,023,883 4,355,857 - 4,447,936 4,447,936 - 5,034,417 5,034,417 - 8,914,150 8,784,902 - 3,447,323 3,447,323 132,684 1,725,057 1,721,177 (13,268) (6,507,504) (6,186,251) 119,416 17,061,379 17,249,504 3,162,905 22,085,262 21,605,361 452,530 468,862 624,987 92,321 107,437 119,424 544,851 576,299 744,411 1,419 228,415 450,726 - 26,568 31,642 - 1,430,771 1,341,845 - 5,000 5,000 840 840 528 4,438 5,358 4,794 17,450 17,756 16,232 - 246,923 237,695 24,147 1,961,631 2,088,462 50,742 52,573 166,885 158,426 180,034 191,020 69,800 71,023 64,930 - 557,886 804,809 278,968 861,516 1,227,644 303,115 2,823,147 3,316,106 272,327 282,155 350,387 113,626 132,275 122,945 385,953 414,430 473,332 119,416 11,923,634 11,909,064 129,461 134,134 107,715 2,769,811 7,366,216 6,543,555 $3,018,688 $19,423,984 $18,560,334 Inspection Services 2024 2023 Totals 87 OPERATING REVENUES Charges for Services $ 97,171 $- $- Room Tax - 2,555,474 - Fines, Forfeitures and Penalties 41,636 - - Other Operating Revenues - 108,454 11,083 Total Operating Revenues 138,807 2,663,928 11,083 OPERATING EXPENSES Operation and Maintenance 85,511 2,024,877 27,276 Depreciation 125,793 182,192 - Total Operating Expenses 211,304 2,207,069 27,276 OPERATING INCOME (LOSS)(72,497) 456,859 (16,193) NONOPERATING REVENUES (EXPENSES) Gain on Disposal of Capital Assets - - 25,000 Investment Earnings (Loss)5,057 58,862 (65,534) Interest Expense (2,065) (31,873) (4,397) Miscellaneous - - 5,000 Total Nonoperating Revenues (Expenses)2,992 26,989 (39,931) CHANGE IN NET POSITION (69,505) 483,848 (56,124) NET POSITION - BEGINNING, AS PREVIOUSLY REPORTED 3,059,061 10,034,285 2,953,731 Error Correction - - - Change in Accounting Principle - - - NET POSITION - BEGINNING, AS ADJUSTED 3,059,061 10,034,285 2,953,731 NET POSITION - ENDING $2,989,556 $10,518,133 $2,897,607 CITY OF OSHKOSH, WISCONSIN Combining Statement of Revenues, Expenses and Changes in Net Position Nonmajor Enterprise Funds For the Year Ended December 31, 2024 With Summarized Information from December 31, 2023 Parking Utility Oshkosh Convention Center Industrial Park Land 88 $ 1,439,596 $ 1,536,767 $ 1,365,093 - 2,555,474 2,530,104 - 41,636 7,355 - 119,537 128,793 1,439,596 4,253,414 4,031,345 1,053,200 3,190,864 3,167,594 13,268 321,253 320,462 1,066,468 3,512,117 3,488,056 373,128 741,297 543,289 - 25,000 500 132,303 130,688 85,354 - (38,335) (57,929) - 5,000 - 132,303 122,353 27,925 505,431 863,650 571,214 2,380,573 18,427,650 18,015,500 132,684 132,684 - - - (26,380) 2,513,257 18,560,334 17,989,120 $3,018,688 $19,423,984 $18,560,334 2024 2023 Totals Inspection Services 89 CASH FLOWS FROM OPERATING ACTIVITIES Cash Received from Customers $ 138,807 $ 2,716,617 $ 11,083 Cash Paid To Suppliers (32,022) (2,149,517) (27,276) Cash Paid to Employees For Wages and Benefits (53,289) (97,499) - Net Cash Flows From Operating Activities 53,496 469,601 (16,193) CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIES Due to/from Other Funds - - 93,926 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Acquisition of Capital Assets - (133,128) - Sale of Capital Assets - - 25,000 Principal Payments on Long-Term Debt - (202,695) (35,000) Interest and Fiscal Charges (2,065) (39,145) (2,199) Net Cash Flows From Capital and Related Financing Activities (2,065) (374,968) (12,199) CASH FLOWS FROM INVESTING ACTIVITIES Investment Earnings (Loss) 5,057 58,862 (65,534) 56,488 153,495 - 83,979 1,441,368 - $ 140,467 $ 1,594,863 $ - RECONCILIATION OF CASH ACCOUNTS Cash and Investments $ 140,467 $ 1,594,863 $ - RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH FLOWS FROM OPERATING ACTIVITIES Operating Income (Loss)$ (72,497) $ 456,859 $ (16,193) Adjustments to Reconcile Operating Income (Loss) to Net Cash Flows from Operating Activities: Depreciation 125,793 182,192 - Changes in Assets and Liabilities: Accounts Receivable - 52,689 - Other Receivables - - - Prepaid Items 1,433 (310) - Accounts Payable 134 (222,991) - Unearned Revenue - - - Compensated Absences (1,039) - - Net Pension Asset - - - Net Pension Liability (6,213) - - Deferred Outflows Related to Pension 13,793 - - Deferred Inflows Related to Pension (7,061) - - OPEB Liability (1,957) (2,395) - Deferred Outflows Related to OPEB 1,188 1,259 - Deferred Inflows Related to OPEB (78) 2,298 - Net Cash Flows From Operating Activities $53,496 $469,601 $(16,193) CITY OF OSHKOSH, WISCONSIN Combining Statement of Cash Flows Nonmajor Enterprise Funds For the Year Ended December 31, 2024 With Summarized Information from December 31, 2023 CHANGE IN CASH AND INVESTMENTS CASH AND INVESTMENTS - BEGINNING Industrial Park LandParking Utility Oshkosh Convention Center CASH AND INVESTMENTS - ENDING 90 $ 1,439,583 $ 4,306,090 $ 3,963,748 (91,408) (2,300,223) (2,204,889) (975,473) (1,126,261) (984,958) 372,702 879,606 773,901 (88,926) 5,000 - - (133,128) (520,790) - 25,000 500 - (237,695) (229,069) - (43,409) (55,123) - (389,232) (804,482) 132,303 130,688 85,354 416,079 626,062 54,773 1,146,222 2,671,569 2,616,796 $ 1,562,301 $ 3,297,631 $ 2,671,569 $ 1,562,301 $ 3,297,631 $ 2,671,569 $ 373,128 $ 741,297 $ 543,289 13,268 321,253 320,462 2,653 55,342 (36,859) (2,666) (2,666) (30,738) (6,837) (5,714) 1,433 546 (222,311) (111,452) 312 312 210 8,656 7,617 6,950 - - 311,507 (108,099) (114,312) 166,885 142,332 156,125 (15,768) (61,171) (68,232) (382,972) (6,070) (10,422) (52,462) 9,540 11,987 30,246 7,110 9,330 23,170 $372,702 $879,606 $773,901 2023 Totals Inspection Services 2024 91 ASSETS Current Assets: Cash and Investments $6,068,161 $674,190 $- $6,742,351 $5,736,256 Accounts Receivable 159,651 - 10,128 169,779 12,046 Due from Other Funds 1,735,830 - - 1,735,830 1,668,399 Prepaid Items - 75,000 - 75,000 75,000 Inventories - - 487,677 487,677 497,331 Total Current Assets 7,963,642 749,190 497,805 9,210,637 7,989,032 DEFERRED OUTFLOWS OF RESOURCES Deferred Outflows of Resources Related to Pension - 108,508 1,570,027 1,678,535 2,456,392 Deferred Outflows of Resources Related to Other Post-Employment Benefits - 17,408 385,149 402,557 407,630 Total Deferred Outflows of Resources - 125,916 1,955,176 2,081,092 2,864,022 CURRENT LIABILITIES Accounts and Claims Payable 2,097,372 107,642 233,062 2,438,076 2,321,631 Due to Other Funds - - 1,735,830 1,735,830 1,668,399 Current Other Post-Employment Benefits Liability - 212 17,588 17,800 15,926 Total Current Liabilities 2,097,372 107,854 1,986,480 4,191,706 4,005,956 NONCURRENT LIABILITIES Net Pension Liability - 12,167 176,046 188,213 655,907 Other Post-Employment Benefits Liability - 40,947 640,557 681,504 659,550 Total Noncurrent Liabilities - 53,114 816,603 869,717 1,315,457 TOTAL LIABILITIES 2,097,372 160,968 2,803,083 5,061,423 5,321,413 DEFERRED INFLOWS OF RESOURCES Deferred Inflows of Resources Related to Pension - 65,299 944,821 1,010,120 1,377,127 Deferred Inflows of Resources Related to Other Post-Employment Benefits - 21,313 474,254 495,567 425,767 Total Deferred Inflows of Resources - 86,612 1,419,075 1,505,687 1,802,894 NET POSITION Unrestricted (Deficit)$5,866,270 $627,526 $(1,769,177) $4,724,619 $3,728,747 2023 TotalsHealth Insurance Worker's Compensation 2024 Field Operations CITY OF OSHKOSH, WISCONSIN With Summarized Information from December 31, 2023 As of December 31, 2024 Internal Service Funds Combining Statement of Net Position (Deficit) 92 OPERATING REVENUES Charges for Services $ 11,571,485 $ 985,200 $ 5,694,787 $ 18,251,472 $ 18,045,223 Other Operating Revenues 1,636,874 - - 1,636,874 1,502,352 Total Operating Revenues 13,208,359 985,200 5,694,787 19,888,346 19,547,575 OPERATING EXPENSES Operation and Maintenance - - 5,983,239 5,983,239 6,196,164 Claims and Administration 11,909,048 1,000,187 - 12,909,235 12,056,659 Total Operating Expenses 11,909,048 1,000,187 5,983,239 18,892,474 18,252,823 CHANGE IN NET POSITION 1,299,311 (14,987) (288,452) 995,872 1,294,752 NET POSITION (DEFICIT) - BEGINNING 4,566,959 642,513 (1,480,725) 3,728,747 2,433,995 NET POSITION (DEFICIT) - ENDING $5,866,270 $627,526 $(1,769,177) $4,724,619 $3,728,747 2023 Worker's Compensation Health Insurance Total 2024 Field Operations With Summarized Information from December 31, 2023 For the Year Ended December 31, 2024 Internal Service Funds Combining Statement of Revenues, Expenses and Changes in Net Position (Deficit) CITY OF OSHKOSH, WISCONSIN 93 CASH FLOWS FROM OPERATING ACTIVITIES Cash Received from City $ 13,048,708 $ 985,200 $ 5,696,705 $ 19,730,613 $ 19,560,290 Paid to Suppliers for Goods and Services (12,057,268) (799,070) (2,195,190) (15,051,528) (14,627,409) Cash Paid to Employees For Wages and Benefits - (104,044) (3,568,946) (3,672,990) (3,507,248) Net Cash Flows From Operating Activities 991,440 82,086 (67,431) 1,006,095 1,425,633 CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIES Due to/from Other Fund (67,431) - 67,431 - - 924,009 82,086 - 1,006,095 1,425,633 5,144,152 592,104 - 5,736,256 4,310,623 $ 6,068,161 $ 674,190 $ - $ 6,742,351 $ 5,736,256 RECONCILIATION OF CASH ACCOUNTS Cash and Investments $ 6,068,161 $ 674,190 $ - $ 6,742,351 $ 5,736,256 RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH FLOWS FROM OPERATING ACTIVITIES Operating Income (Loss)$ 1,299,311 $ (14,987) $ (288,452) $ 995,872 $ 1,294,752 Adjustments to Reconcile Operating Income (Loss) to Net Cash Flows from Operating Activities: Changes in Assets and Liabilities: Accounts Receivable (159,651) - 1,918 (157,733) 12,715 Inventories - - 9,654 9,654 127,964 Deferred Outflows Related to Pension - (61,091) 838,948 777,857 (2,456,392) Deferred Outflows Related to OPEB - (10,369) 15,442 5,073 (402,588) Accounts and Claims Payable (148,220) 89,449 175,216 116,445 (274,228) Net Pension Liability - (494) (467,200) (467,694) 655,907 OPEB Liability - 28,101 (4,273) 23,828 668,342 Deferred Inflows Related to Pension - 38,716 (405,723) (367,007) 1,377,127 Deferred Inflows Related to OPEB - 12,761 57,039 69,800 422,034 Net Cash Flows From Operating Activities $991,440 $82,086 $(67,431) $1,006,095 $1,425,633 2023 CHANGE IN CASH AND INVESTMENTS CASH AND INVESTMENTS - BEGINNING CASH AND INVESTMENTS - ENDING Health Insurance Worker's Compensation Totals 2024Field Operations With Summarized Information from December 31, 2023 For the Year Ended December 31, 2024 Internal Service Funds Combining Statement of Cash Flows CITY OF OSHKOSH, WISCONSIN 94 REVENUES Taxes $13,897,400 $13,897,400 $13,897,400 $- Investment Earnings 750,000 750,000 449,397 (300,603) Total Revenues 14,647,400 14,647,400 14,346,797 (300,603) EXPENDITURES Debt Service: Principal 11,008,600 11,008,600 11,008,527 73 Interest and Fiscal Charges 3,638,800 3,638,800 3,954,061 (315,261) Total Expenditures 14,647,400 14,647,400 14,962,588 (315,188) DEFICIENCY OF REVENUES UNDER EXPENDITURES - - (615,791) (615,791) OTHER FINANCING SOURCES (USE) Debt Premium - - 1,425,137 1,425,137 NET CHANGE IN FUND BALANCE - - 809,346 809,346 FUND BALANCE - BEGINNING 1,551,959 1,551,959 1,551,959 - FUND BALANCE - ENDING $1,551,959 $1,551,959 $2,361,305 $809,346 Favorable Budget Amounts (Unfavorable) Original Actual Final Budget CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - Debt Service For the Year Ended December 31, 2024 Variance 95 REVENUES Taxes $1,205,500 $1,205,500 $1,205,500 $- Miscellaneous - - 54,000 54,000 Total Revenues 1,205,500 1,205,500 1,259,500 54,000 EXPENDITURES General Government - - 50,111 (50,111) Public Safety - - 2,557 (2,557) Public Works - - 813,846 (813,846) Conservation and Development - - 449,789 (449,789) Capital Outlay 1,205,500 1,707,186 8,218,270 (6,511,084) Total Expenditures 1,205,500 1,707,186 9,534,573 (7,827,387) EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES - (501,686) (8,275,073) (7,773,387) OTHER FINANCING SOURCES Proceeds from Long-term Debt - - 4,884,400 4,884,400 NET CHANGE IN FUND BALANCE - (501,686) (3,390,673) (2,888,987) FUND BALANCE - BEGINNING 15,691,525 15,691,525 15,691,525 - FUND BALANCE - ENDING $15,691,525 $15,189,839 $12,300,852 $(2,888,987) Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - Equipment For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 96 REVENUES Special Assessments $3,630,300 $3,630,300 $4,209,262 $578,962 EXPENDITURES Public Works 255,583 256,986 214,696 42,290 Debt Service: Principal 1,050,000 1,050,000 1,050,000 - Interest and Fiscal Charges 215,000 215,000 214,275 725 Total Expenditures 1,520,583 1,521,986 1,478,971 43,015 NET CHANGE IN FUND BALANCE 2,109,717 2,108,314 2,730,291 621,977 FUND BALANCE - BEGINNING 16,056,206 16,056,206 16,056,206 - FUND BALANCE - ENDING $18,165,923 $18,164,520 $18,786,497 $621,977 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - Special Assessment Improvement For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 97 REVENUES Taxes $393,500 $393,500 $393,000 $(500) Intergovernmental 106,600 106,600 93,746 (12,854) Charges for Services 100 100 28 (72) Investment Earnings - - 10,692 10,692 Miscellaneous 186,900 201,900 174,791 (27,109) Total Revenues 687,100 702,100 672,257 (29,843) EXPENDITURES Health and Human Services 739,209 767,400 681,073 86,327 NET CHANGE IN FUND BALANCE (52,109) (65,300) (8,816) 56,484 FUND BALANCE - BEGINNING 34,681 34,681 34,681 - FUND BALANCE - ENDING $(17,428) $(30,619) $25,865 $56,484 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - Senior Services For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 98 REVENUES Special Assessments $140,610 $140,610 $140,610 $- Investment Earnings - - 10,021 10,021 Miscellaneous 100,000 100,000 83,695 (16,305) Total Revenues 240,610 240,610 234,326 (6,284) EXPENDITURES Conservation and Development 205,000 255,000 227,471 27,529 DEFICIENCY OF REVENUES UNDER EXPENDITURES 35,610 (14,390) 6,855 21,245 OTHER FINANCING SOURCE Transfers In - - 50,000 50,000 NET CHANGE IN FUND BALANCE 35,610 (14,390) 56,855 71,245 FUND BALANCE - BEGINNING 115,324 115,324 115,324 - FUND BALANCE - ENDING $150,934 $100,934 $172,179 $71,245 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - Business Improvement District For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 99 REVENUES Intergovernmental $237,000 $237,000 $237,193 $193 Charges for Services 881,000 881,000 897,683 16,683 Investment Earnings - - 169,773 169,773 Miscellaneous 20,000 20,000 1,070 (18,930) Total Revenues 1,138,000 1,138,000 1,305,719 167,719 EXPENDITURES Public Works 858,723 858,723 1,020,118 (161,395) Capital Outlay 255,000 255,000 - 255,000 Total Expenditures 1,113,723 1,113,723 1,020,118 93,605 NET CHANGE IN FUND BALANCE 24,277 24,277 285,601 261,324 FUND BALANCE - BEGINNING 2,929,300 2,929,300 2,929,300 - FUND BALANCE - ENDING $ 2,953,577 $ 2,953,577 $ 3,214,901 $ 261,324 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - Recycling For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 100 REVENUES Taxes $1,060,300 $1,060,300 $1,060,300 $- Investment Earnings - - 39,558 39,558 Miscellaneous - - 2,380 2,380 Total Revenues 1,060,300 1,060,300 1,102,238 41,938 EXPENDITURES Public Works 1,060,300 1,090,876 1,028,599 62,277 NET CHANGE IN FUND BALANCE - (30,576) 73,639 104,215 FUND BALANCE - BEGINNING 223,220 223,220 223,220 - FUND BALANCE - ENDING $ 223,220 $ 192,644 $ 296,859 $ 104,215 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - Street Lighting For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 101 REVENUES Taxes $2,876,500 $2,876,500 $2,876,500 $- Intergovernmental 959,036 959,036 797,246 (161,790) Charges for Services 244,500 244,500 209,268 (35,232) Investment Earnings - - 82,668 82,668 Total Revenues 4,080,036 4,080,036 3,965,682 (114,354) EXPENDITURES Culture and Recreation 4,079,973 4,079,973 4,142,934 (62,961) NET CHANGE IN FUND BALANCE 63 63 (177,252) (177,315) FUND BALANCE - BEGINNING 228,655 228,655 228,655 - FUND BALANCE - ENDING $ 228,718 $ 228,718 $ 51,403 $ (177,315) Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - Library For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 102 REVENUES Taxes $1,029,100 $1,029,100 $1,029,100 $- Intergovernmental - - 5,000 5,000 Charges for Services 30,000 30,000 30,038 38 Investment Earnings 12,000 12,000 145,656 133,656 Miscellaneous 81,500 81,500 151,537 70,037 Total Revenues 1,152,600 1,152,600 1,361,331 208,731 EXPENDITURES Culture and Recreation 1,399,943 1,423,350 1,271,701 151,649 Capital Outlay 4,000 4,000 1,527 2,473 Total Expenditures 1,403,943 1,427,350 1,273,228 154,122 EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES (251,343) (274,750) 88,103 362,853 OTHER FINANCING SOURCE Transfers In 85,400 172,289 89,166 (83,123) NET CHANGE IN FUND BALANCE (165,943) (102,461) 177,269 279,730 FUND BALANCE - BEGINNING 1,546,559 1,546,559 1,546,559 - FUND BALANCE - ENDING $1,380,616 $1,444,098 $1,723,828 $279,730 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - Museum For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 103 REVENUES Taxes $328,500 $328,500 $328,500 $- Charges for Services 90,000 90,000 62,946 (27,054) Investment Earnings - - 22,512 22,512 Miscellaneous 34,900 34,900 34,198 (702) Total Revenues 453,400 453,400 448,156 (5,244) EXPENDITURES Health and Human Services 522,676 522,676 446,392 76,284 EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES (69,276) (69,276) 1,764 71,040 OTHER FINANCING SOURCE Transfers In 70,020 70,020 70,020 - NET CHANGE IN FUND BALANCE 744 744 71,784 71,040 FUND BALANCE - BEGINNING 324,220 324,220 324,220 - FUND BALANCE - ENDING $ 324,964 $ 324,964 $ 396,004 $ 71,040 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - Cemetery For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 104 REVENUES Intergovernmental $807,095 $807,095 $1,309,221 $ 502,126 Investment Earnings (Loss)- - 6,395 6,395 Miscellaneous 250,000 250,000 160,029 (89,971) Total Revenues 1,057,095 1,057,095 1,475,645 418,550 EXPENDITURES Conservation and Development 653,750 648,058 1,465,158 (817,100) NET CHANGE IN FUND BALANCE 403,345 409,037 10,487 (398,550) FUND BALANCE - BEGINNING 4,343,662 4,343,662 4,343,662 - FUND BALANCE - ENDING $ 4,747,007 $ 4,752,699 $ 4,354,149 $ (398,550) Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - Community Development Block Grant For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 105 REVENUES Investment Earnings $- $- $11,291 $ 11,291 EXPENDITURES Conservation and Development 218,100 218,100 - 218,100 NET CHANGE IN FUND BALANCE (218,100) (218,100) 11,291 229,391 FUND BALANCE - BEGINNING 278,898 278,898 278,898 - FUND BALANCE - ENDING $ 60,798 $ 60,798 $ 290,189 $ 229,391 Budget Final Budget Amounts (Unfavorable) Original Actual Favorable CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - Neighborhood Improvement Loan Program For the Year Ended December 31, 2024 Variance 106 REVENUES Investment Earnings $- $- $44,529 $ 44,529 Miscellaneous - - 10,551 10,551 Total Revenues - - 55,080 55,080 EXPENDITURES Conservation and Development 450,000 450,000 213,142 236,858 NET CHANGE IN FUND BALANCE (450,000) (450,000) 53,037 503,037 FUND BALANCE - BEGINNING 2,020,547 2,020,547 2,020,547 - FUND BALANCE - ENDING $ 1,570,547 $ 1,570,547 $ 2,073,584 $ 503,037 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - Local Revolving Loan Program For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 107 REVENUES Intergovernmental $3,000 $3,000 $- $ (3,000) Investment Earnings - - 9,271 9,271 Miscellaneous 61,000 61,000 63,780 2,780 Total Revenues 64,000 64,000 73,051 9,051 EXPENDITURES Health and Human Services 56,900 56,018 34,962 21,056 Capital Outlay 7,000 7,000 6,730 270 Total Expenditures 63,900 63,018 41,692 21,326 NET CHANGE IN FUND BALANCE 100 982 31,359 30,377 FUND BALANCE - BEGINNING 173,223 173,223 173,223 - FUND BALANCE - ENDING $ 173,323 $ 174,205 $ 204,582 $ 30,377 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - Senior Services Revolving Loans For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 108 REVENUES Intergovernmental $18,100 $18,100 $179,705 $ 161,605 Investment Earnings - - 23,050 23,050 Miscellaneous 73,400 73,400 123,789 50,389 Total Revenues 91,500 91,500 326,544 235,044 EXPENDITURES Public Safety 99,000 207,937 114,161 93,776 Capital Outlay - - 25,000 (25,000) Total Expenditures 99,000 207,937 139,161 68,776 NET CHANGE IN FUND BALANCE (7,500) (116,437) 187,383 303,820 FUND BALANCE - BEGINNING 298,049 298,049 298,049 - FUND BALANCE - ENDING $ 290,549 $ 181,612 $ 485,432 $ 303,820 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - Police Special For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 109 REVENUES Intergovernmental $74,500 $74,500 $164,155 $ 89,655 Charges for Services - - 5,035 5,035 Investment Earnings - - 22,401 22,401 Miscellaneous - - 2,500 2,500 Total Revenues 74,500 74,500 194,091 119,591 EXPENDITURES Public Safety 134,109 153,329 305,351 (152,022) Capital Outlay 36,200 36,200 8,905 27,295 Total Expenditures 170,309 189,529 314,256 (124,727) NET CHANGE IN FUND BALANCE (95,809) (115,029) (79,237) 35,792 FUND BALANCE - BEGINNING 408,608 408,608 408,608 - FUND BALANCE - ENDING $ 312,799 $ 293,579 $ 329,371 $ 35,792 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - Fire Special For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 110 REVENUES Charges for Services $279,400 $279,400 $234,630 $ (44,770) Investment Earnings - - 32,912 32,912 Miscellaneous 102,100 102,100 89,818 (12,282) Total Revenues 381,500 381,500 357,360 (24,140) EXPENDITURES Culture and Recreation 374,656 373,425 291,232 82,193 Capital Outlay 6,800 6,800 - 6,800 Total Expenditures 381,456 380,225 291,232 88,993 NET CHANGE IN FUND BALANCE 44 1,275 66,128 64,853 FUND BALANCE - BEGINNING 686,863 686,863 686,863 - FUND BALANCE - ENDING $ 686,907 $ 688,138 $ 752,991 $ 64,853 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - Park Revenue Facilities For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 111 REVENUES Taxes $23,000 $23,000 $23,000 $- Charges for Services 35,000 35,000 39,120 4,120 Investment Earnings - - 5,303 5,303 Miscellaneous 20,500 20,500 16,229 (4,271) Total Revenues 78,500 78,500 83,652 5,152 EXPENDITURES Culture and Recreation 101,472 101,472 91,119 10,353 EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES (22,972) (22,972) (7,467) 15,505 OTHER FINANCING SOURCE Transfers In 25,000 25,000 25,000 - NET CHANGE IN FUND BALANCE 2,028 2,028 17,533 15,505 FUND BALANCE - BEGINNING 96,802 96,802 96,802 - FUND BALANCE - ENDING $ 98,830 $ 98,830 $ 114,335 $ 15,505 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - Leach Amphitheater For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 112 REVENUES Special Assessments $- $- $53,898 $ 53,898 Intergovernmental 500,000 500,000 - (500,000) Licenses and Permits 130,000 130,000 76,235 (53,765) Investment Earnings (Loss)- - (3,402) (3,402) Total Revenues 630,000 630,000 126,731 (503,269) EXPENDITURES Public Works 627,751 626,651 290,893 335,758 NET CHANGE IN FUND BALANCE 2,249 3,349 (164,162) (167,511) FUND BALANCE (DEFICIT) - BEGINNING (41,332) (41,332) (41,332) - FUND BALANCE (DEFICIT) - ENDING $ (39,083) $ (37,983) $ (205,494) $ (167,511) Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance (Deficit) Budget to Actual - Public Works Special For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 113 REVENUES Taxes $1,730,000 $1,730,000 $1,730,000 $- Charges for Services 65,000 65,000 64,752 (248) Investment Earnings - - 40,671 40,671 Total Revenues 1,805,000 1,805,000 1,835,423 30,423 EXPENDITURES Public Works 1,800,274 1,802,591 1,901,587 (98,996) NET CHANGE IN FUND BALANCE 4,726 2,409 (66,164) (68,573) FUND BALANCE (DEFICIT) - BEGINNING (45,795) (45,795) (45,795) - FUND BALANCE (DEFICIT) - ENDING $ (41,069) $ (43,386) $ (111,959) $ (68,573) Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance (Deficit) Budget to Actual - Garbage Collection and Disposal For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 114 REVENUES Taxes $100,000 $100,000 $100,000 $- Charges for Services 243,400 243,400 241,414 (1,986) Miscellaneous 549,000 549,000 376,562 (172,438) Total Revenues 892,400 892,400 717,976 (174,424) EXPENDITURES Culture and Recreation 511,395 508,440 487,253 21,187 Capital Outlay 370,000 370,000 435,083 (65,083) Total Expenditures 881,395 878,440 922,336 (43,896) NET CHANGE IN FUND BALANCE (DEFICIT)11,005 13,960 (204,360) (218,320) FUND BALANCE - BEGINNING 78,600 78,600 78,600 - FUND BALANCE (DEFICIT) - ENDING $ 89,605 $ 92,560 $ (125,760) $ (218,320) Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance (Deficit) Budget to Actual - Pollock Water Park For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 115 REVENUES Interest Earnings $- $- $125,908 $ 125,908 Miscellaneous 60,000 60,000 167,328 107,328 Total Revenues 60,000 60,000 293,236 233,236 EXPENDITURES Conservation and Development 698,689 698,459 522,065 176,394 NET CHANGE IN FUND BALANCE (638,689) (638,459) (228,829) 409,630 FUND BALANCE - BEGINNING 2,699,098 2,699,098 2,699,098 - FUND BALANCE - ENDING $ 2,060,409 $ 2,060,639 $ 2,470,269 $ 409,630 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - Healthy Neighborhood Initiative For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 116 REVENUES Intergovernmental $25,000 $25,000 $- $(25,000) Miscellaneous 33,000 33,000 18,457 (14,543) Total Revenues 58,000 58,000 18,457 (39,543) EXPENDITURES Conservation and Development 33,000 33,000 231,111 (198,111) NET CHANGE IN FUND BALANCE (DEFICIT)25,000 25,000 (212,654) (237,654) FUND BALANCE - BEGINNING 189,143 189,143 189,143 - FUND BALANCE (DEFICIT) - ENDING $214,143 $214,143 $(23,511) $(237,654) Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance (Deficit) Budget to Actual - Street Tree Memorial For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 117 REVENUES Investment Income $- $- $6,130 $6,130 Miscellaneous - - 2 2 Total Revenues - - 6,132 6,132 EXPENDITURES Health and Human Services 3,000 3,000 1,961 NET CHANGE IN FUND BALANCE (3,000) (3,000) 4,171 7,171 FUND BALANCE - BEGINNING 125,237 125,237 125,237 - FUND BALANCE - ENDING $122,237 $122,237 $129,408 $7,171 Budget Final Budget Amounts (Unfavorable) Original Actual Favorable CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - Senior Center For the Year Ended December 31, 2024 Variance 118 REVENUES Taxes $36,900 $36,900 $36,900 $- Investment Earnings (Loss)- - (7,437) (7,437) Miscellaneous - - 1 1 Total Revenues 36,900 36,900 29,464 (7,436) EXPENDITURES Culture and Recreation 36,900 46,216 42,098 4,118 Capital Outlay - - 6,500 (6,500) Total Expenditures 36,900 46,216 48,598 (2,382) NET CHANGE IN FUND BALANCE - (9,316) (19,134) (9,818) FUND BALANCE (DEFICIT) - BEGINNING (130,850) (130,850) (130,850) - FUND BALANCE (DEFICIT) - ENDING $ (130,850) $ (140,166) $ (149,984) $ (9,818) Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance (Deficit) Budget to Actual - Grand Opera House For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 119 REVENUES Investment Income $- $- $25,646 $ 25,646 Miscellaneous 110,000 110,000 50,119 (59,881) Total Revenues 110,000 110,000 75,765 (34,235) EXPENDITURES Public Works 22,000 22,000 12,672 9,328 Capital Outlay 300,000 346,762 139,522 207,240 Total Expenditures 322,000 368,762 152,194 216,568 NET CHANGE IN FUND BALANCE (212,000) (258,762) (76,429) 182,333 FUND BALANCE - BEGINNING 546,308 546,308 546,308 - FUND BALANCE - ENDING $ 334,308 $ 287,546 $ 469,879 $ 182,333 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - Parking Ramp Improvements For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 120 REVENUES Investment Income $- $- $1,344 $ 1,344 EXPENDITURES Debt Service: Principal 5,000 5,000 5,000 - Interest and Fiscal Charges 435 435 435 - Total Expenditures 5,435 5,435 5,435 - NET CHANGE IN FUND BALANCE (5,435) (5,435) (4,091) 1,344 FUND BALANCE - BEGINNING 28,964 28,964 28,964 - FUND BALANCE - ENDING $ 23,529 $ 23,529 $ 24,873 $ 1,344 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - TIF No. 8 S Aviation Industrial For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 121 REVENUES Taxes $150,000 $150,000 $153,637 $ 3,637 Intergovernmental 1,600 1,600 1,953 353 Investment Income - - 46,638 46,638 Total Revenues 151,600 151,600 202,228 50,628 EXPENDITURES Conservation and Development 150,260 150,260 149,827 433 NET CHANGE IN FUND BALANCE 1,340 1,340 52,401 51,061 FUND BALANCE - BEGINNING 807,748 807,748 807,748 - FUND BALANCE - ENDING $ 809,088 $ 809,088 $ 860,149 $ 51,061 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - TIF No. 12 Division Street For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 122 REVENUES Taxes $350,000 $350,000 $348,390 $ (1,610) Intergovernmental 9,100 9,100 10,112 1,012 Investment Income - - (12,300) (12,300) Total Revenues 359,100 359,100 346,202 (12,898) EXPENDITURES Conservation and Development 2,200 2,200 260 1,940 Debt Service: Principal 75,000 75,000 75,000 - Interest and Fiscal Charges 4,300 4,300 4,275 25 Total Expenditures 81,500 81,500 79,535 1,965 NET CHANGE IN FUND BALANCE 277,600 277,600 266,667 (10,933) FUND BALANCE (DEFICIT) - BEGINNING (587,190) (587,190) (587,190) - FUND BALANCE (DEFICIT) - ENDING $ (309,590) $ (309,590) $ (320,523) $ (10,933) Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance (Deficit) Budget to Actual - TIF No. 13 Marion Road/ Pearl Avenue For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 123 REVENUES Taxes $585,000 $585,000 $269,971 $ (315,029) Intergovernmental 115 115 112 (3) Investment Income - - 50,221 50,221 Total Revenues 585,115 585,115 320,304 (264,811) EXPENDITURES Conservation and Development 120,200 120,200 73,734 46,466 NET CHANGE IN FUND BALANCE 464,915 464,915 246,570 (218,345) FUND BALANCE - BEGINNING 1,039,261 1,039,261 1,039,261 - FUND BALANCE - ENDING $ 1,504,176 $ 1,504,176 $ 1,285,831 $ (218,345) Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - TIF No. 14 Mercy Medical Center For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 124 REVENUES Taxes $220,000 $220,000 $218,768 $ (1,232) Intergovernmental 40,000 40,000 47,573 7,573 Investment Income - - 162,850 162,850 Total Revenues 260,000 260,000 429,191 169,191 EXPENDITURES Conservation and Development 130,200 130,200 129,870 330 NET CHANGE IN FUND BALANCE 129,800 129,800 299,321 169,521 FUND BALANCE - BEGINNING 3,085,646 3,085,646 3,085,646 - FUND BALANCE - ENDING $ 3,215,446 $ 3,215,446 $ 3,384,967 $ 169,521 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - TIF No. 15 Park Plaza/Commerce Street For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 125 REVENUES Taxes $150,000 $150,000 $152,264 $ 2,264 Intergovernmental 600 600 564 (36) Investment Income - - 36,241 36,241 Total Revenues 150,600 150,600 189,069 38,469 EXPENDITURES Conservation and Development 85,200 85,200 150 85,050 NET CHANGE IN FUND BALANCE 65,400 65,400 188,919 123,519 FUND BALANCE - BEGINNING 639,430 639,430 639,430 - FUND BALANCE - ENDING $ 704,830 $ 704,830 $ 828,349 $ 123,519 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - TIF No. 16 100 Block Redevelopment For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 126 REVENUES Taxes $315,000 $315,000 $322,441 $ 7,441 Intergovernmental 53,000 53,000 52,522 (478) Investment Income - - 40,584 40,584 Total Revenues 368,000 368,000 415,547 47,547 EXPENDITURES Conservation and Development 200 200 150 50 Debt Service: Principal 300,000 300,000 300,000 - Interest and Fiscal Charges 47,000 47,000 46,950 50 Total Expenditures 347,200 347,200 347,100 100 NET CHANGE IN FUND BALANCE 20,800 20,800 68,447 47,647 FUND BALANCE - BEGINNING 573,740 573,740 573,740 - FUND BALANCE - ENDING $ 594,540 $ 594,540 $ 642,187 $ 47,647 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - TIF No. 17 City Center Redevelopment For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 127 REVENUES Taxes $523,600 $523,600 $526,143 $ 2,543 Intergovernmental 55,700 55,700 54,240 (1,460) Investment Income - - 20,255 20,255 Total Revenues 579,300 579,300 600,638 21,338 EXPENDITURES Conservation and Development 200 200 150 50 Debt Service: Principal 40,000 40,000 40,000 - Interest and Fiscal Charges 1,200 1,200 1,200 - Total Expenditures 41,400 41,400 41,350 50 NET CHANGE IN FUND BALANCE 537,900 537,900 559,288 21,388 FUND BALANCE (DEFICIT) - BEGINNING (126,138) (126,138) (126,138) - FUND BALANCE (DEFICIT) - ENDING $ 411,762 $ 411,762 $ 433,150 $ 21,388 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance (Deficit) Budget to Actual - TIF No. 18 SW Industrial Park Expansion For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 128 REVENUES Taxes $275,000 $275,000 $266,483 $ (8,517) Intergovernmental 26,000 26,000 25,259 (741) Investment Income - - 57,737 57,737 Total Revenues 301,000 301,000 349,479 48,479 EXPENDITURES Conservation and Development 150 150 9,724 (9,574) NET CHANGE IN FUND BALANCE 300,850 300,850 339,755 38,905 FUND BALANCE - BEGINNING 903,429 903,429 903,429 - FUND BALANCE - ENDING $ 1,204,279 $ 1,204,279 $ 1,243,184 $ 38,905 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - TIF No. 19 NW Industrial Expansion For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 129 REVENUES Intergovernmental $- $- $1,049 $ 1,049 Investment Income - - 132,601 132,601 Total Revenues - - 133,650 133,650 EXPENDITURES Current: Conservation and Development 200 200 205 (5) Debt Service: Principal 240,000 240,000 240,000 - Interest and Fiscal Charges 45,500 45,500 47,597 (2,097) Capital Outlay 1,484,294 2,938,409 338,508 2,599,901 Total Expenditures 1,769,994 3,224,109 626,310 2,597,799 NET CHANGE IN FUND BALANCE (1,769,994) (3,224,109) (492,660) 2,731,449 FUND BALANCE - BEGINNING 2,761,099 2,761,099 2,761,099 - FUND BALANCE - ENDING $ 991,105 $ (463,010) $ 2,268,439 $ 2,731,449 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - TIF No. 20 South Shore Redevelopment For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 130 REVENUES Taxes $505,000 $505,000 $454,200 $ (50,800) Intergovernmental - - 485 485 Investment Income - - 47,436 47,436 Total Revenues 505,000 505,000 502,121 (2,879) EXPENDITURES Current: Conservation and Development 75,200 75,200 5,299 69,901 Debt Service: Principal 100,000 100,000 100,000 - Interest and Fiscal Charges 21,000 21,000 20,950 50 Total Expenditures 196,200 196,200 126,249 69,951 NET CHANGE IN FUND BALANCE 308,800 308,800 375,872 67,072 FUND BALANCE - BEGINNING 540,501 540,501 540,501 - FUND BALANCE - ENDING $ 849,301 $ 849,301 $ 916,373 $ 67,072 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - TIF No. 21 Fox River Corridor For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 131 REVENUES Taxes $23,500 $23,500 $23,401 $(99) Investment Income - - (145,701) (145,701) Total Revenues 23,500 23,500 (122,300) (145,800) EXPENDITURES Current: Conservation and Development 200 200 150 50 Debt Service: Principal 505,555 505,555 505,556 (1) Interest and Fiscal Charges 52,831 52,831 52,832 (1) Total Expenditures 558,586 558,586 558,538 48 NET CHANGE IN FUND BALANCE (535,086) (535,086) (680,838) (145,752) FUND BALANCE (DEFICIT) - BEGINNING (2,696,042) (2,696,042) (2,696,042) - FUND BALANCE (DEFICIT) - ENDING $ (3,231,128) $ (3,231,128) $ (3,376,880) $ (145,752) Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance (Deficit) Budget to Actual - TIF No. 23 SW Industrial Park Expansion For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 132 REVENUES Taxes $250,000 $250,000 $231,473 $(18,527) Intergovernmental 10,000 10,000 8,693 (1,307) Investment Income - - 11,427 11,427 Total Revenues 260,000 260,000 251,593 (8,407) EXPENDITURES Conservation and Development 80,200 80,200 150 80,050 NET CHANGE IN FUND BALANCE 179,800 179,800 251,443 71,643 FUND BALANCE - BEGINNING 6,208 6,208 6,208 - FUND BALANCE - ENDING $186,008 $186,008 $257,651 $71,643 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - TIF No. 24 Oshkosh Corp E-COAT For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 133 REVENUES Taxes $280,000 $280,000 $282,525 $ 2,525 Intergovernmental 7,000 7,000 7,674 674 Investment Income - - 114,745 114,745 Total Revenues 287,000 287,000 404,944 117,944 EXPENDITURES Conservation and Development 150 150 150 - Debt Service: Interest and Fiscal Charges - - 120,750 (120,750) Total Expenditures 150 150 120,900 (120,750) NET CHANGE IN FUND BALANCE 286,850 286,850 284,044 (2,806) FUND BALANCE (DEFICIT) - BEGINNING (137,937) (137,937) (137,937) - FUND BALANCE - ENDING $ 148,913 $ 148,913 $ 146,107 $ (2,806) Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance (Deficit) Budget to Actual - TIF No. 25 City Center Hotel For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 134 REVENUES Investment Income $- $- $(176,954) $ (176,954) EXPENDITURES Conservation and Development 200 200 150 50 NET CHANGE IN FUND BALANCE (200) (200) (177,104) (176,904) FUND BALANCE (DEFICIT) - BEGINNING (3,602,924) (3,602,924) (3,602,924) - FUND BALANCE (DEFICIT) - ENDING $ (3,603,124) $ (3,603,124) $ (3,780,028) $ (176,904) Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance (Deficit) Budget to Actual - TIF No. 26 Aviation Business Park For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 135 REVENUES Taxes $220,300 $220,300 $381,910 $161,610 Intergovernmental 26,700 26,700 55,744 29,044 Investment Income - - (24,890) (24,890) Total Revenues 247,000 247,000 412,764 165,764 EXPENDITURES Conservation and Development 23,200 23,200 150 23,050 NET CHANGE IN FUND BALANCE 223,800 223,800 412,614 188,814 FUND BALANCE (DEFICIT) - BEGINNING (907,293) (907,293) (907,293) - FUND BALANCE (DEFICIT) - ENDING $(683,493) $(683,493) $(494,679) $188,814 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance (Deficit) Budget to Actual - TIF No. 27 North Main Street Industrial Park For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 136 REVENUES Taxes $57,000 $57,000 $58,358 $1,358 Investment Income - - 4,412 4,412 Total Revenues 57,000 57,000 62,770 5,770 EXPENDITURES Conservation and Development 50,200 50,200 37,872 12,328 NET CHANGE IN FUND BALANCE 6,800 6,800 24,898 18,098 FUND BALANCE - BEGINNING 34,942 34,942 34,942 - FUND BALANCE - ENDING $41,742 $41,742 $59,840 $18,098 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - TIF No. 28 Beach Building Redevelopment For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 137 REVENUES Taxes $15,000 $15,000 $17,867 $ 2,867 Investment Income - - 2,315 2,315 Total Revenues 15,000 15,000 20,182 5,182 EXPENDITURES Conservation and Development 150 150 180 (30) NET CHANGE IN FUND BALANCE 14,850 14,850 20,002 5,152 FUND BALANCE - BEGINNING 30,475 30,475 30,475 - FUND BALANCE - ENDING $ 45,325 $ 45,325 $ 50,477 $ 5,152 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - TIF No. 29 Morgan District For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 138 REVENUES Taxes $55,000 $55,000 $16,356 $(38,644) Investment Income - - 4,943 4,943 Total Revenues 55,000 55,000 21,299 (33,701) EXPENDITURES Conservation and Development 45,200 45,200 150 45,050 NET CHANGE IN FUND BALANCE 9,800 9,800 21,149 11,349 FUND BALANCE - BEGINNING 52,516 52,516 52,516 - FUND BALANCE - ENDING $62,316 $62,316 $73,665 $11,349 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - TIF No. 30 Washington Building For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 139 REVENUES Taxes $555,200 $555,200 $67,271 $(487,929) Investment Income - - 28,738 28,738 Total Revenues 555,200 555,200 96,009 (459,191) EXPENDITURES Current: Conservation and Development 510,200 510,200 93,969 416,231 Debt Service: Principal 9,400 9,400 9,312 88 Interest and Fiscal Charges 4,000 4,000 3,942 58 Total Expenditures 523,600 523,600 107,223 416,377 NET CHANGE IN FUND BALANCE 31,600 31,600 (11,214) (42,814) FUND BALANCE - BEGINNING 48,224 48,224 48,224 - FUND BALANCE - ENDING $79,824 $79,824 $37,010 $(42,814) Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - TIF No. 31 Buckstaff Redevelopment For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 140 REVENUES Taxes $15,200 $15,200 $1,544 $ (13,656) Investment Income - - 788 788 Total Revenues 15,200 15,200 2,332 (12,868) EXPENDITURES Conservation and Development 15,200 15,200 150 15,050 NET CHANGE IN FUND BALANCE - - 2,182 2,182 FUND BALANCE - BEGINNING 5,237 5,237 5,237 - FUND BALANCE - ENDING $ 5,237 $ 5,237 $ 7,419 $ 2,182 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - TIF No. 32 Granary Redevelopment For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 141 REVENUES Taxes $292,400 $292,400 $80,715 $ (211,685) Investment Income - - 26,913 26,913 Total Revenues 292,400 292,400 107,628 (184,772) EXPENDITURES Conservation and Development 230,200 230,200 150 230,050 NET CHANGE IN FUND BALANCE 62,200 62,200 107,478 45,278 FUND BALANCE - BEGINNING 282,021 282,021 282,021 - FUND BALANCE - ENDING $ 344,221 $ 344,221 $ 389,499 $ 45,278 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - TIF No. 33 Lamico Redevelopment For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 142 REVENUES Taxes $1,200,000 $1,200,000 $242 $ (1,199,758) Investment Income - - 41,926 41,926 Total Revenues 1,200,000 1,200,000 42,168 (1,157,832) EXPENDITURES Conservation and Development 1,200,200 1,200,200 150 1,200,050 NET CHANGE IN FUND BALANCE (200) (200) 42,018 42,218 FUND BALANCE (DEFICIT) - BEGINNING (52,821) (52,821) (52,821) - FUND BALANCE (DEFICIT) - ENDING $ (53,021) $ (53,021) $ (10,803) $ 42,218 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance (Deficit) Budget to Actual - TIF No. 34 Oshkosh Corp Headquarters For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 143 REVENUES Taxes $650,000 $650,000 $764,865 $114,865 Investment Income - - 111,893 111,893 Total Revenues 650,000 650,000 876,758 226,758 EXPENDITURES Current: Conservation and Development 200 200 150 50 NET CHANGE IN FUND BALANCE 649,800 649,800 876,608 226,808 FUND BALANCE - BEGINNING 1,540,309 1,540,309 1,540,309 - FUND BALANCE - ENDING $2,190,109 $2,190,109 $2,416,917 $226,808 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - TIF No. 35 Oshkosh Avenue Corridor For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 144 REVENUES Taxes $322,200 $322,200 $34,604 $ (287,596) Investment Income - - 14,393 14,393 Total Revenues 322,200 322,200 48,997 (273,203) EXPENDITURES Conservation and Development 300,200 300,200 150 300,050 NET CHANGE IN FUND BALANCE 22,000 22,000 48,847 26,847 FUND BALANCE - BEGINNING 15,730 15,730 15,730 - FUND BALANCE - ENDING $ 37,730 $ 37,730 $ 64,577 $ 26,847 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - TIF No. 36 Merge Redevelopment For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 145 REVENUES Taxes $235,000 $235,000 $25,145 $(209,855) Investment Income - - 11,258 11,258 Total Revenues 235,000 235,000 36,403 (198,597) EXPENDITURES Conservation and Development 215,200 215,200 150 215,050 NET CHANGE IN FUND BALANCE 19,800 19,800 36,253 16,453 FUND BALANCE - BEGINNING 28,933 28,933 28,933 - FUND BALANCE - ENDING $48,733 $48,733 $65,186 $16,453 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - TIF No. 37 Aviation Plaza For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 146 REVENUES Taxes $11,000 $11,000 $14,777 $ 3,777 Investment Income - - 840 840 Total Revenues 11,000 11,000 15,617 4,617 EXPENDITURES Conservation and Development 200 200 150 50 NET CHANGE IN FUND BALANCE 10,800 10,800 15,467 4,667 FUND BALANCE - BEGINNING 638 638 638 - FUND BALANCE - ENDING $ 11,438 $ 11,438 $ 16,105 $ 4,667 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - TIF No. 38 Pioneer Redevelopment For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 147 REVENUES Taxes $25,000 $25,000 $4,002 $ (20,998) Investment Income - - 3,453 3,453 Total Revenues 25,000 25,000 7,455 (17,545) EXPENDITURES Conservation and Development 24,200 24,200 150 24,050 NET CHANGE IN FUND BALANCE 800 800 7,305 6,505 FUND BALANCE - BEGINNING 39,367 39,367 39,367 - FUND BALANCE - ENDING $ 40,167 $ 40,167 $ 46,672 $ 6,505 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance Budget to Actual - TIF No. 39 Cabrini School Redevelopment For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 148 REVENUES Taxes $6,000 $6,000 $2,336 $ (3,664) Investment Income - 288 288 Total Revenues 6,000 6,000 2,624 (3,376) EXPENDITURES Conservation and Development 4,700 4,700 150 4,550 NET CHANGE IN FUND BALANCE 1,300 1,300 2,474 1,174 FUND BALANCE (DEFICIT) - BEGINNING (13,217) (13,217) (13,217) - FUND BALANCE (DEFICIT) - ENDING $ (11,917) $ (11,917) $ (10,743) $ 1,174 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance (Deficit) Budget to Actual - TIF No. 40 Miles Kimball Redevelopment For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 149 REVENUES Taxes $- $- $2 $2 Investment Income - - (118) (118) Total Revenues - - (116) (116) EXPENDITURES Conservation and Development 11,200 11,200 150 11,050 NET CHANGE IN FUND BALANCE (11,200) (11,200) (266) 10,934 FUND BALANCE (DEFICIT) - BEGINNING (10,929) (10,929) (10,929) - FUND BALANCE (DEFICIT) - ENDING $ (22,129) $ (22,129) $ (11,195) $ 10,934 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance (Deficit) Budget to Actual - TIF No. 41 Smith School Redevelopment For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 150 REVENUES Taxes $- $- $424 $424 EXPENDITURES Conservation and Development 200 200 150 50 NET CHANGE IN FUND BALANCE (200) (200) 274 474 FUND BALANCE (DEFICIT) - BEGINNING (2,975) (2,975) (2,975) - FUND BALANCE (DEFICIT) - ENDING $ (3,175) $ (3,175) $ (2,701) $474 Budget Final Budget Amounts (Unfavorable) Original Actual Favorable CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance (Deficit) Budget to Actual - TIF No. 42 Morgan Crossing For the Year Ended December 31, 2024 Variance 151 REVENUES Taxes $- $- $11 $11 Investment Income - - (2,987) (2,987) Total Revenues - - (2,976) (2,976) EXPENDITURES Conservation and Development 150 150 180 (30) NET CHANGE IN FUND BALANCE (150) (150) (3,156) (3,006) FUND BALANCE (DEFICIT) - BEGINNING (62,219) (62,219) (62,219) - FUND BALANCE (DEFICIT) - ENDING $ (62,369) $ (62,369) $ (65,375) $ (3,006) Budget Final Budget Amounts (Unfavorable) Original Actual Favorable CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenditures and Changes in Fund Balance (Deficit) Budget to Actual - TIF No. 43 Mill on Main For the Year Ended December 31, 2024 Variance 152 OPERATING REVENUES Charges for Services $994,800 $994,800 $918,564 $(76,236) Other Operating Revenues 43,700 43,700 41,929 (1,771) Total Operating Revenues 1,038,500 1,038,500 960,493 (78,007) OPERATING EXPENSES Operation and Maintenance 6,273,919 6,404,813 5,364,896 1,039,917 Depreciation 875,000 875,000 859,028 15,972 Total Operating Expenses 7,148,919 7,279,813 6,223,924 1,055,889 OPERATING LOSS (6,110,419) (6,241,313) (5,263,431) 977,882 NONOPERATING REVENUES (EXPENSE) General Property Taxes 856,600 856,600 856,600 - Gain on Disposal of Capital Assets - - 526 526 Nonoperating grants 4,109,300 4,109,300 4,497,871 388,571 Investment Earnings - - 173,885 173,885 Interest Expense (41,400) (41,400) (42,882) (1,482) Total Nonoperating Revenues (Expense)4,924,500 4,924,500 5,486,000 561,500 NET CHANGE IN NET POSITION (1,185,919) (1,316,813) 222,569 1,539,382 NET POSITION - BEGINNING 11,499,099 11,499,099 11,499,099 - NET POSITION - ENDING $10,313,180 $10,182,286 $11,721,668 $1,539,382 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenses and Changes in Net Position Budget to Actual - Transit Utility For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 153 OPERATING REVENUES Charges for Services $18,228,000 $18,228,000 $19,212,346 $984,346 Other Operating Revenues 220,000 220,000 210,673 (9,327) Total Operating Revenues 18,448,000 18,448,000 19,423,019 975,019 OPERATING EXPENSES Operation and Maintenance 11,807,779 13,561,153 8,647,047 4,914,106 Depreciation 3,830,800 3,830,800 4,071,255 (240,455) Taxes 226,092 238,489 195,757 42,732 Total Operating Expenses 15,864,671 17,630,442 12,914,059 4,716,383 OPERATING INCOME 2,583,329 817,558 6,508,960 5,691,402 NONOPERATING REVENUES (EXPENSE) Gain on Disposal of Capital Assets - - 15,474 15,474 Investment Earnings 203,500 203,500 1,066,818 863,318 Interest Expense (2,155,500) (2,155,500) (1,687,063) 468,437 Total Nonoperating Revenues (Expense)(1,952,000) (1,952,000) (604,771) 1,347,229 INCOME BEFORE CONTRIBUTIONS AND TRANSFERS 631,329 (1,134,442) 5,904,189 7,038,631 TRANSFERS OUT (1,542,600) (1,542,600) (1,502,835) 39,765 CAPITAL CONTRIBUTIONS 57,900 57,900 64,691 6,791 NET CHANGE IN NET POSITION (853,371) (2,619,142) 4,466,045 7,085,187 NET POSITION - BEGINNING 84,547,087 84,547,087 84,547,087 - NET POSITION - ENDING $83,693,716 $81,927,945 $89,013,132 $7,085,187 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenses and Changes in Net Position Budget to Actual - Water Utility For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 154 OPERATING REVENUES Charges for Services $18,149,800 $18,149,800 $20,431,633 $2,281,833 Other Operating Revenues 10,000 10,000 4,002 (5,998) Total Operating Revenues 18,159,800 18,159,800 20,435,635 2,275,835 OPERATING EXPENSES Operation and Maintenance 9,034,117 9,166,310 8,479,652 686,658 Depreciation 4,283,900 4,283,900 4,225,355 58,545 Taxes 183,168 193,417 181,144 12,273 Total Operating Expenses 13,501,185 13,643,627 12,886,151 757,476 OPERATING INCOME 4,658,615 4,516,173 7,549,484 3,033,311 NONOPERATING REVENUES (EXPENSES) Nonoperating Expenses (20,900) (20,900) (28,923) (8,023) Gain on Disposal of Capital Assets - - 22,074 22,074 Investment Earnings 315,300 315,300 1,440,417 1,125,117 Interest Expense (2,970,600) (2,970,600) (2,401,818) 568,782 Total Nonoperating Revenues (Expenses)(2,676,200) (2,676,200) (968,250) 1,707,950 INCOME BEFORE CONTRIBUTIONS AND TRANSFERS 1,982,415 1,839,973 6,581,234 4,741,261 TRANSFERS OUT - - (39,765) (39,765) CAPITAL CONTRIBUTIONS 378,500 378,500 34,969 (343,531) NET CHANGE IN NET POSITION 2,360,915 2,218,473 6,576,438 4,357,965 NET POSITION - BEGINNING 84,001,146 84,001,146 84,001,146 - NET POSITION - ENDING $86,362,061 $86,219,619 $90,577,584 $4,357,965 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenses and Changes in Net Position Budget to Actual - Sewer Utility For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 155 OPERATING REVENUES Charges for Services $14,971,400 $14,971,400 $15,300,557 $329,157 Other Operating Revenues 10,000 10,000 350 (9,650) Total Operating Revenues 14,981,400 14,981,400 15,300,907 319,507 OPERATING EXPENSES Operation and Maintenance 3,311,288 3,490,137 3,888,021 (397,884) Depreciation 2,828,900 2,828,900 2,733,860 95,040 Taxes 61,681 64,867 54,909 9,958 Total Operating Expenses 6,201,869 6,383,904 6,676,790 (292,886) OPERATING INCOME 8,779,531 8,597,496 8,624,117 26,621 NONOPERATING REVENUES (EXPENSES) Gain on Disposal of Capital Assets - - 693 693 Investment Earnings (Loss)300,000 300,000 1,454,954 1,154,954 Interest Expense (3,286,100) (3,286,100) (2,685,458) 600,642 Total Nonoperating Revenues (Expenses)(2,986,100) (2,986,100) (1,229,811) 1,756,289 INCOME BEFORE CONTRIBUTIONS 5,793,431 5,611,396 7,394,306 1,782,910 CAPITAL CONTRIBUTIONS 75,000 75,000 39,546 (35,454) NET CHANGE IN NET POSITION 5,868,431 5,686,396 7,433,852 1,747,456 NET POSITION - BEGINNING 78,536,374 78,536,374 78,536,374 - NET POSITION - ENDING $84,404,805 $84,222,770 $85,970,226 $1,747,456 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenses and Changes in Net Position Budget to Actual - Stormwater Utility For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 156 OPERATING REVENUES Charges for Services $94,600 $94,600 $97,171 $2,571 Fines, Forfeitures and Penalties 15,000 15,000 41,636 26,636 Total Operating Revenues 109,600 109,600 138,807 29,207 OPERATING EXPENSES Operation and Maintenance 80,609 80,609 85,511 (4,902) Depreciation 125,000 125,000 125,793 (793) Total Operating Expenses 205,609 205,609 211,304 (5,695) OPERATING LOSS (96,009) (96,009) (72,497) 23,512 NONOPERATING REVENUE (EXPENSE) Investment Earnings - - 5,057 5,057 Interest Expense (2,030) (2,030) (2,065) (35) Total Nonoperating Revenue (Expense)(2,030) (2,030) 2,992 5,022 NET CHANGE IN NET POSITION (98,039) (98,039) (69,505) 28,534 NET POSITION - BEGINNING 3,059,061 3,059,061 3,059,061 - NET POSITION - ENDING $2,961,022 $2,961,022 $2,989,556 $28,534 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenses and Changes in Net Position Budget to Actual - Parking Utility For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 157 OPERATING REVENUES Taxes $2,425,000 $2,425,000 $2,555,474 $130,474 Other Operating Revenues 90,900 90,900 108,454 17,554 Total Operating Revenues 2,515,900 2,515,900 2,663,928 148,028 OPERATING EXPENSES Operation and Maintenance 2,112,934 2,134,906 2,024,877 110,029 Depreciation 182,914 200,828 182,192 18,636 Total Operating Expenses 2,295,848 2,335,734 2,207,069 128,665 OPERATING INCOME (LOSS)220,052 180,166 456,859 276,693 NONOPERATING REVENUE (EXPENSE) Investment Earnings - - 58,862 58,862 Interest Expense (40,000) (40,000) (31,873) 8,127 Total Nonoperating Revenue (Expense)(40,000) (40,000) 26,989 66,989 NET CHANGE IN NET POSITION 180,052 140,166 483,848 343,682 NET POSITION - BEGINNING 10,034,285 10,034,285 10,034,285 - NET POSITION - ENDING $10,214,337 $10,174,451 $10,518,133 $343,682 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenses and Changes in Net Position Budget to Actual - Oshkosh Convention Center For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 158 OPERATING REVENUES Other Operating Revenues $- $- $11,083 $11,083 OPERATING EXPENSES Operation and Maintenance 3,200 3,200 27,276 (24,076) OPERATING INCOME (LOSS)(3,200) (3,200) (16,193) (12,993) NONOPERATING REVENUE (EXPENSES) Gain on Disposal of Capital Assets 500,000 500,000 25,000 (475,000) Investment Earnings (Loss)- - (65,534) (65,534) Interest Expense (4,400) (4,400) (4,397) 3 Miscellaneous - - 5,000 5,000 Total Nonoperating Revenue (Expenses)495,600 495,600 (39,931) (535,531) NET CHANGE IN NET POSITION 492,400 492,400 (56,124) (548,524) NET POSITION - BEGINNING 2,953,731 2,953,731 2,953,731 - NET POSITION - ENDING $3,446,131 $3,446,131 $2,897,607 $(548,524) Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenses and Changes in Net Position Budget to Actual - Industrial Park Land For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 159 OPERATING REVENUES Charges for Services $1,219,200 $1,219,200 $1,439,596 $220,396 OPERATING EXPENSES Operation and Maintenance 1,323,928 1,323,928 1,053,200 270,728 Depreciation - - 13,268 (13,268) Total Operating Expenses 1,323,928 1,323,928 1,066,468 257,460 OPERATING INCOME (LOSS)(104,728) (104,728) 373,128 477,856 NONOPERATING REVENUE Investment Earnings - - 132,303 132,303 NET CHANGE IN NET POSITION (104,728) (104,728) 505,431 610,159 NET POSITION - BEGINNING AS PREVIOUSLY REPORTED 2,380,573 2,380,573 2,380,573 - Error Correction 132,684 132,684 132,684 - NET POSITION - BEGINNING, AS ADJUSTED 2,513,257 2,513,257 2,513,257 - NET POSITION - ENDING $2,408,529 $2,408,529 $3,018,688 $610,159 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenses and Changes in Net Position Budget to Actual - Inspection Services For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 160 OPERATING REVENUES Charges for Services $11,718,600 $11,718,600 $11,571,485 $(147,115) Other Operating Revenues 600,000 600,000 1,636,874 1,036,874 Total Operating Revenues 12,318,600 12,318,600 13,208,359 889,759 OPERATING EXPENSES Claims and Administration 12,256,600 12,256,600 11,909,048 347,552 NET CHANGE IN NET POSITION 62,000 62,000 1,299,311 1,237,311 NET POSITION - BEGINNING 4,566,959 4,566,959 4,566,959 - NET POSITION - ENDING $4,628,959 $4,628,959 $5,866,270 $1,237,311 Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenses and Changes in Net Position Budget to Actual - Health Insurance For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 161 OPERATING REVENUES Charges for Services $985,100 $985,100 $985,200 $100 OPERATING EXPENSES Claims and Administration 985,094 985,484 1,000,187 (14,703) NET CHANGE IN NET POSITION 6 (384) (14,987) (14,603) NET POSITION - BEGINNING 642,513 642,513 642,513 - NET POSITION - ENDING $ 642,519 $ 642,129 $ 627,526 $ (14,603) Budget Amounts (Unfavorable) CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenses and Changes in Net Position Budget to Actual - Worker's Compensation For the Year Ended December 31, 2024 Variance Original Actual Favorable Final Budget 162 OPERATING REVENUES Taxes $6,507,300 $6,507,300 $5,694,787 $ (812,513) OPERATING EXPENSES Operations and Maintenance 6,507,030 6,550,207 5,983,239 566,968 NET CHANGE IN NET POSITION 270 (42,907) (288,452) (245,545) NET POSITION (DEFICIT) - BEGINNING (1,480,725) (1,480,725) (1,480,725) - NET POSITION (DEFICIT) - ENDING $ (1,480,455) $ (1,523,632) $ (1,769,177) $ (245,545) Original Actual Favorable CITY OF OSHKOSH, WISCONSIN Schedule of Revenues, Expenses and Changes in Net Position (Deficit) Budget to Actual - Field Operations For the Year Ended December 31, 2024 Variance Budget Final Budget Amounts (Unfavorable) 163 STATISTICAL SECTION 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Governmental Activities Net Investment in Capital Assets 113,700,586$ 100,609,781$ 53,195,094$ 57,867,428$ 53,733,398$ 47,319,281$ 43,812,963$ 37,227,904$ 39,752,753$ 36,184,133$ Restricted 36,821,326 33,040,924 51,320,016 39,045,714 38,831,796 28,695,910 27,951,509 28,379,167 22,305,281 38,369,139 Unrestricted 53,733,151 42,418,918 67,586,870 52,633,003 37,888,515 48,436,055 47,114,137 33,786,672 26,329,710 18,792,902 Total Governmental Activities Net Position 204,255,063$ 176,069,623$ 172,101,980$ 149,546,145$ 130,453,709$ 124,451,246$ 118,878,609$ 99,393,743$ 88,387,744$ 93,346,174$ Business-Type Activities Net Investment in Capital Assets 222,608,218$ 199,594,366$ 137,581,623$ 141,692,794$ 162,667,610$ 145,221,685$ 140,276,752$ 113,691,844$ 120,012,568$ 123,851,149$ Restricted 24,915,150 23,721,241 23,162,743 23,124,605 1,555,705 16,792,800 16,279,781 12,250,194 31,949,679 14,773,848 Unrestricted 49,711,529 54,315,165 98,551,150 81,677,837 71,541,182 65,833,816 58,666,104 73,264,160 33,991,810 35,395,885 Total Business-Type Activities Net Position 297,234,897$ 277,630,772$ 259,295,516$ 246,495,236$ 235,764,497$ 227,848,301$ 215,222,637$ 199,206,198$ 185,954,057$ 174,020,882$ Primary government Net Investment in Capital Assets 336,308,804$ 300,204,147$ 190,776,717$ 199,560,222$ 216,401,008$ 192,540,966$ 184,089,715$ 150,919,748$ 159,765,321$ 160,035,282$ Restricted 61,736,476 56,762,165 74,482,759 62,170,319 40,387,501 45,488,710 44,231,290 40,629,361 54,254,960 53,142,987 Unrestricted 103,444,680 96,734,083 166,138,020 134,310,840 109,429,697 114,269,871 105,780,241 107,050,832 60,321,520 54,188,787 Total Primary Government Net Position 501,489,960$ 453,700,395$ 431,397,496$ 396,041,381$ 366,218,206$ 352,299,547$ 334,101,246$ 298,599,941$ 274,341,801$ 267,367,056$ CITY OF OSHKOSH, WISCONSIN Net Position (accrual basis of accounting) Last Ten Years 164 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Program Revenues Governmental Activities: Charges for Services: General Government 991,983$ 909,707$ 923,138$ 1,129,474$ 936,771$ 1,602,025$ 1,579,036$ 1,600,030$ 1,438,721$ 1,558,511$ Public Safety 5,370,872 4,494,535 4,459,089 4,009,103 2,786,871 3,575,002 2,930,736 3,323,449 3,275,667 3,201,203 Public Works 7,520,217 6,455,208 9,916,311 8,324,516 3,999,812 4,770,871 4,194,483 4,351,816 4,318,592 3,865,108 Health and Human Services 62,976 66,308 71,324 82,116 97,715 150,266 158,010 128,185 197,444 171,211 Culture and Recreation 850,269 868,648 834,057 1,076,121 471,878 1,038,940 1,331,976 991,340 1,328,326 1,457,930 Transportation - - - - 35,254 46,162 49,406 32,311 74,052 38,197 Conservation and Development 974,952 943,952 1,029,342 1,069,686 1,222,951 1,238,017 1,910,581 1,948,213 1,160,765 1,795,886 Operating grants and contributions 5,191,913 3,716,565 4,613,635 2,464,359 7,723,599 7,296,173 7,382,098 5,548,647 5,931,258 6,414,312 Capital grants and contributions 14,488,597 1,576,661 1,081,183 2,843,820 1,336,243 2,574,279 5,997,060 6,321,824 2,731,515 3,898,785 Total Governmental Activities Program Revenues 35,451,779 19,031,584 22,928,079 20,999,195 18,611,094 22,291,735 25,533,386 24,245,815 20,456,340 22,401,143 Business-Type Activities: Charges for Services: Transit utility 960,493 1,161,332 1,101,039 791,695 880,008 1,116,993 995,725 895,265 1,153,149 974,398 Water utility 19,423,019 17,509,978 15,647,894 15,577,307 15,576,609 16,109,837 15,465,120 15,122,194 14,445,314 13,880,943 Sewer utility 20,435,635 18,137,539 16,454,733 15,797,270 15,248,469 15,192,344 14,560,093 13,530,955 12,601,254 11,505,240 Storm Water utility 15,300,907 14,217,211 13,116,252 12,358,285 11,599,453 10,753,050 9,986,323 9,254,565 8,762,387 8,008,241 Other 4,253,414 4,031,345 4,069,889 3,420,530 2,109,141 3,328,348 3,357,933 3,847,579 3,771,400 2,460,714 Operating grants and contributions 4,497,871 6,067,361 5,718,652 4,011,307 3,740,318 4,226,850 3,110,752 3,189,855 3,001,264 2,988,658 Capital grants and contributions 139,206 9,485 494,942 458,712 240,891 1,911,582 5,085,796 3,935,617 4,208,145 2,282,249 Total Business-Type Activities Program Revenues 65,010,545 61,134,251 56,603,401 52,415,106 49,394,889 52,639,004 52,561,742 49,776,030 47,942,913 42,100,443 Total Primary Government Program Revenues 100,462,324 80,165,835 79,531,480 73,414,301 68,005,983 74,930,739 78,095,128 74,021,845 68,399,253 64,501,586 Expenses Governmental Activities: General Government 11,989,110 10,163,970 4,988,993 5,875,221 6,861,389 7,206,740 6,994,718 7,136,366 7,798,046 6,877,632 Public Safety 33,178,831 36,115,129 27,051,801 26,527,572 26,973,652 31,705,030 28,413,351 29,348,673 27,967,136 27,496,737 Public Works 16,898,339 14,935,074 12,205,439 13,344,942 20,166,108 15,888,569 13,759,356 15,167,905 15,386,290 16,804,792 Health and Human Services 1,141,474 1,204,953 1,016,550 945,661 1,126,177 1,013,157 934,016 1,076,216 930,952 942,326 Culture and Recreation 9,263,720 14,464,154 11,850,757 9,633,892 8,687,753 9,395,932 9,363,655 8,881,379 8,785,030 8,886,775 Transportation 928,144 940,189 19,684,630 691,401 756,552 1,081,675 712,193 1,038,006 1,092,783 731,434 Conservation and Development 10,669,512 9,021,225 11,049,663 10,158,963 7,894,395 8,690,720 2,398,993 6,364,471 14,892,738 8,546,791 Unclassified 569,562 571,916 487,363 819,412 1,169,374 875,692 1,149,873 1,310,095 662,548 858,234 Interest and Fiscal Charges 4,767,230 3,963,916 4,177,258 3,409,132 3,413,132 3,267,500 3,521,757 3,479,436 3,849,290 3,958,629 Total Governmental Activities Expenses 89,405,922 91,380,526 92,512,454 71,406,196 77,048,532 79,125,015 67,247,912 73,802,547 81,364,813 75,103,350 Business-Type Activities: Transit utility 6,178,331 6,458,182 6,144,767 5,410,888 4,921,115 5,373,317 5,252,110 5,115,027 4,809,392 4,737,860 Water utility 14,523,030 13,482,273 12,067,282 12,757,074 11,472,772 11,119,434 10,863,872 10,466,239 10,892,066 10,564,852 Sewer utility 15,274,244 14,408,847 13,553,819 13,445,130 12,192,891 12,647,065 11,962,807 11,528,889 10,825,702 10,526,101 Storm Water utility 9,402,907 8,633,769 7,699,013 7,275,841 7,486,749 7,184,160 6,911,334 6,375,794 6,312,063 5,808,799 Other 3,524,665 3,629,929 3,243,540 2,661,447 2,371,469 2,951,779 3,075,088 3,454,550 3,350,343 2,331,609 Total Business-Type Activities Expenses 48,903,177 46,613,000 42,708,421 41,550,380 38,444,996 39,275,755 38,065,211 36,940,499 36,189,566 33,969,221 Total Primary Government Expenses 138,309,099 137,993,526 135,220,875 112,956,576 115,493,528 118,400,770 105,313,123 110,743,046 117,554,379 109,072,571 (accrual basis of accounting) Last Ten Years Changes in Net Position CITY OF OSHKOSH, WISCONSIN 165 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Net (Expense)/Revenue Governmental Activities (53,954,143)$ (72,348,942)$ (69,584,375)$ (50,407,001)$ (58,437,438)$ (56,833,280)$ (41,714,526)$ (49,556,732)$ (60,908,473)$ (52,702,207)$ Business-Type Activities 16,107,368 14,521,251 13,894,980 10,864,726 10,949,893 13,363,249 14,496,531 12,835,531 11,753,347 8,131,222 Total Primary Government Net Expense (37,846,775) (57,827,691) (55,689,395) (39,542,275) (47,487,545) (43,470,031) (27,217,995) (36,721,201) (49,155,126) (44,570,985) General Revenues and Other Changes in Net Position Governmental Activities: Taxes: Property and Other Local Taxes Levied For: General Purposes 32,805,573 31,643,600 30,349,500 29,982,343 28,259,622 27,149,155 26,088,061 25,568,490 16,540,825 7,674,823 Other Purposes 6,005,311 4,750,959 6,654,317 5,839,480 3,048,593 4,111,868 7,053,820 6,652,124 13,439,350 14,856,920 Debt Service 13,897,400 13,277,100 12,733,500 11,160,200 12,070,600 11,451,100 10,985,500 10,323,676 9,851,809 18,037,275 18,206,706 18,368,054 18,667,511 18,015,015 13,718,267 13,092,274 14,004,464 13,868,473 13,286,136 12,165,208 Investment Return 7,324,533 5,417,829 1,352,673 1,768,125 1,311,446 2,171,166 966,466 1,898,404 1,351,658 185,641 Gain (Loss) on Sale of Capital Assets - 127,039 139,782 118,356 62,184 42,630 16,841 150,275 18,075 25,683 Miscellaneous 2,204,688 1,033,828 1,733,237 1,557,918 4,589,381 1,385,542 355,433 1,136,780 476,935 317,288 Transfers 1,542,600 1,542,600 1,542,600 1,058,000 1,832,618 3,002,182 1,371,400 964,509 985,255 988,173 Total Governmental Activities 81,986,811 76,161,009 73,173,120 69,499,437 64,892,711 62,405,917 60,841,985 60,562,731 55,950,043 54,251,011 Business-Type Activities: General Purposes property taxes levied for 856,600 809,500 809,500 809,500 809,500 947,700 920,600 887,524 843,391 748,125 Investment Return 4,266,762 4,491,304 (380,123) 70,255 583,594 1,307,437 788,592 493,595 288,022 (13,041) Gain (Loss) on Sale of Capital Assets - 55,801 18,523 44,258 825,490 1,650 7,311 - 33,670 - Miscellaneous 68,767 - - - 17,130 7,810 2,163,840 - -- Transfers (1,542,600) (1,542,600) (1,542,600) (1,058,000) (1,832,618) (3,002,182) (1,371,400) (964,509) (985,255) (988,173) Total Business-Type Activities 3,649,529 3,814,005 (1,094,700) (133,987) 403,096 (737,585) 2,508,943 416,610 179,828 (253,089) Total Primary Government 85,636,340 79,975,014 72,078,420 69,365,450 65,295,807 61,668,332 63,350,928 60,979,341 56,129,871 53,997,922 Change in Net Position Governmental Activities 28,032,668 3,812,067 3,588,745 19,092,436 5,572,637 19,127,459 19,127,459 11,005,999 (4,958,430) 1,548,804 Business-Type Activities 19,756,897 18,335,256 12,800,280 10,730,739 12,625,664 17,005,474 17,005,474 13,252,141 11,933,175 7,878,133 Total Primary Government Change in Net Position 47,789,565$ 22,147,323$ 16,389,025$ 29,823,175$ 18,198,301$ 36,132,933$ 36,132,933$ 24,258,140$ 6,974,745$ 9,426,937$ State and Federal Aids Not Restricted to Specific Functions (accrual basis of accounting) Last Ten Years Changes in Net Position (continued) CITY OF OSHKOSH, WISCONSIN 166 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 FUND BALANCES NONSPENDABLE Inventories and prepaid items 504,640$ 319,608$ 322,998$ 235,147$ 220,529$ 150,934$ 83,851$ 59,300$ 46,778$ 17,259$ Receivables from other funds - - - - 113,993 703,921 - 1,704,665 8,022,157 13,302,738 Permanent Gifts 6,160,474 3,646,301 3,646,301 RESTRICTED Construction of assets 15,560,382 12,464,418 11,546,889 10,363,853 10,222,843 12,774,151 14,305,655 15,448,351 4,891,747 7,255,154 Debt service 2,361,305 1,551,959 16,995,944 - 124,348 2,189,515 1,092,465 923,371 2,251,808 2,361,472 Special purposes 7,889,783 7,662,340 7,782,987 7,742,864 7,550,920 2,982,819 5,915,198 4,873,307 6,169,377 5,676,076 Trust agreements 9,699,044 9,866,830 8,850,505 12,200,095 11,636,360 11,272,813 10,355,777 10,622,852 9,717,845 9,437,194 COMMITTED Special purposes 9,251,416 8,894,271 8,651,100 8,317,413 8,068,583 4,541,964 5,000,463 1,171,091 1,786,878 1,948,928 ASSIGNED Subsequent years - 339,607 80,018 712,583 9,035,291 49,180 161,205 - 1,835 - Special purposes 37,300,132 17,293,623 13,864,016 8,951,201 - 5,508,363 - - - - Construction of assets 15,124,279 27,402,762 27,989,015 29,584,724 21,941,110 24,477,440 22,279,952 20,927,327 15,083,683 13,759,242 UNASSIGNED General fund 22,535,640 17,822,646 19,684,630 18,281,841 16,478,392 14,256,427 11,817,119 10,230,445 8,427,707 8,540,127 Debt Service - - - (877,277) - - - - - - Special revenue funds (455,158) (92,371) (76,417) (142,242) (84,713) (294,067) 1,181,668 (3,636,920)(74,716) (4,637,412) Capital project funds (13,212,982) (13,171,928) (11,937,833) (10,336,942) (10,140,129) (9,812,845) (10,224,467) (10,060,081)(12,319,773) (4,706,405) Total Fund Balances 112,718,955$ 94,000,066$ 107,400,153$ 85,033,260$ 75,167,527$ 68,800,615$ 61,968,886$ 52,263,708$ 44,005,326$ 52,954,373$ CITY OF OSHKOSH, WISCONSIN Fund Balances, Governmental Funds Last Ten Years 12/31/2023 167 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Revenues Taxes 52,708,284$ 49,671,659$ 49,737,317$ 47,092,045$ 43,238,205$ 42,525,650$ 43,928,857$ 42,339,970$ 39,678,624$ 40,394,058$ Special assessments 4,403,770 4,353,907 6,059,489 5,146,172 2,397,687 3,790,351 3,408,853 2,819,275 1,745,129 4,090,632 Intergovernmental 33,073,373 22,930,193 21,928,873 22,689,628 21,214,095 19,564,647 22,494,060 19,375,160 19,018,924 18,478,299 Licenses and permits 956,258 869,481 940,170 846,865 813,981 1,020,303 1,010,623 974,230 854,691 1,817,320 Fines and forfeits 695,492 580,432 573,152 604,003 555,420 904,250 763,489 799,480 697,837 732,845 Public charges for services 6,880,457 6,137,584 6,201,970 5,940,274 4,044,615 5,709,092 4,526,077 3,809,875 4,194,606 4,879,735 Intergovernmental charges for services 2,837,707 3,377,008 3,125,718 3,535,484 3,253,866 4,592,204 3,883,174 4,463,334 4,432,013 3,427,847 Miscellaneous 13,380,838 7,169,246 5,613,890 4,106,248 3,475,786 5,038,886 5,052,408 8,555,585 3,895,923 2,449,829 Total Revenues 114,936,179 95,089,510 94,180,579 89,960,719 78,993,655 83,145,383 85,067,541 83,136,909 74,517,747 76,270,565 Expenditures Current General government 9,682,060 7,521,449 8,014,303 6,582,541 6,247,669 6,258,147 6,653,597 6,384,666 6,360,784 6,104,307 Public safety 38,550,274 33,503,060 31,800,470 29,833,547 27,893,056 27,093,658 26,608,996 26,171,424 25,930,335 25,556,548 Public works 10,760,523 10,506,334 9,532,540 10,605,143 9,291,262 9,653,026 10,331,819 9,186,637 8,893,465 9,068,401 Transportation 928,144 940,189 717,540 691,401 753,027 749,739 719,561 5,385,542 897,614 462,691 Health and Human Services 1,164,388 1,107,916 1,027,238 975,653 979,569 948,483 938,160 5,212,069 7,287,928 7,937,333 Culture and recreation 11,634,462 11,437,326 10,972,175 9,106,795 7,685,510 8,066,415 7,670,084 1,631,738 677,920 692,914 Conservation and development 8,539,342 6,607,741 9,167,921 8,199,702 4,468,846 6,407,743 5,525,721 1,317,316 7,187,823 8,011,745 Unclassified 569,562 571,916 487,363 819,412 1,105,967 871,824 1,079,471 1,251,952 636,998 836,971 Debt service Principal 13,333,395 14,294,902 13,471,390 21,193,791 19,665,095 14,994,182 12,017,594 11,497,406 33,126,100 10,952,762 Interest and fiscal charges 4,467,267 4,758,064 3,997,944 3,698,380 3,845,929 3,650,687 3,724,439 3,675,373 4,236,487 3,739,870 Capital outlay 17,731,158 25,689,308 16,846,730 10,779,050 15,790,346 17,580,820 13,239,606 15,898,274 19,953,642 19,360,391 Total Expenditures 117,360,575 116,938,205 106,035,614 102,485,415 97,726,276 96,274,724 88,509,048 87,612,397 115,189,096 92,723,933 Excess of Revenues Over (Under) Expenditures (2,424,396) (21,848,695) (11,855,035) (12,524,696) (18,732,621) (13,129,341) (3,441,507) (4,475,488) (40,671,349) (16,453,368) Other Financing Sources (Uses) Long-term debt issued 17,200,000 6,325,000 30,410,000 20,330,000 17,715,000 16,000,000 11,440,000 10,965,000 29,715,239 19,390,000 Premium on debt issued 1,425,137 453,969 1,735,824 1,359,700 953,237 931,315 328,285 680,834 1,021,808 483,527 Proceeds from sale of capital assets 214,909 127,039 44,405 30,729 22,750 27,573 7,000 123,527 - (7,333,351) Transfers in 2,028,813 22,790,059 2,528,652 3,249,418 4,223,485 3,465,539 6,974,789 12,527,625 12,858,979 16,994,014 Transfers out (486,213) (21,247,459) (1,011,052) (2,579,418) (2,390,867) (463,357) (5,603,389) (11,563,116) (11,873,724) (16,005,841) Total Other Financing Sources (Uses)20,382,646 8,448,608 33,707,829 22,390,429 20,523,605 19,961,070 13,146,685 12,733,870 31,722,302 13,528,349 Net Change in Fund Balance 17,958,250 (13,400,087) 21,852,794 9,865,733 1,790,984 6,831,729 9,705,178 8,258,382 (8,949,047) (2,925,019) Fund Balances - January 1, as Adjusted 94,760,705 107,400,153 85,547,359 75,167,527 73,376,543 61,968,886 52,263,708 44,005,326 52,954,373 55,879,392 Fund Balances - December 31 112,718,955$ 94,000,066$ 107,400,153$ 85,033,260$ 75,167,527$ 68,800,615$ 61,968,886$ 52,263,708$ 44,005,326$ 52,954,373$ Last Ten Fiscal Years Changes in Fund Balances, Governmental Funds CITY OF OSHKOSH, WISCONSIN 168 Fiscal Year Assessed Value Estimated Actual Value Assessed Estimated Actual Value Total Assessed Value Total Direct Tax Rate Estimated Actual Value Ratio of Total Assessed to Total Estimated Actual Value 2024 6,063,397,300$ 6,315,463,943$ -$ -$ 6,063,397,300$ 8.1396 6,315,463,943$ 95.84 2023 3,948,025,600$ 5,163,896,557$ 74,165,900$ 97,006,725$ 4,022,191,500$ 12.5764 5,260,903,282$ 69.20 2022 3,917,468,500 4,897,318,492 84,066,600 105,093,612 4,001,535,100 12.1180 5,002,412,104 74.99 2021 3,903,326,700 4,571,938,460 91,964,200 107,717,005 3,995,290,900 11.6083 4,679,655,465 82.87 2020 3,867,063,100 4,294,808,493 99,822,900 110,864,557 3,966,886,000 11.1413 4,405,673,051 88.94 2019 3,806,380,700 4,087,892,193 93,736,900 100,669,474 3,900,117,600 10.9027 4,188,561,667 92.60 2018 3,758,059,400 3,949,636,890 105,526,300 110,905,796 3,863,585,700 10.5820 4,060,542,686 94.90 2017 3,723,271,100 3,793,325,937 134,564,600 137,079,919 3,858,285,700 10.5580 3,930,405,857 98.13 2016 3,641,697,700 3,650,387,038 130,942,200 131,254,637 3,772,639,900 10.3440 3,781,641,675 99.76 2015 3,606,419,800 3,606,061,488 142,327,700 142,313,559 3,748,747,500 9.7870 3,748,375,047 100.00 CITY OF OSHKOSH, WISCONSIN Assessed and Estimated Actual Value of Taxable Property Last Ten Fiscal Years December 31, 2024 Real Property Personal Property 169 Fiscal Year Operations Debt Total Total 2024 8.663$ 3.455$ 12.118$ 0.49143 $ 8.246 33.4% $ 0.746 3.0% $ 3.549 14.4%- - 24.659 2023 8.577 3.541 12.118 38.3% 13.112 41.4% 1.066 3.4% 5.345 16.9%- - 31.641 2022 8.600 3.518 12.118 38.9% 12.534 40.2% 1.072 3.4% 5.433 17.4%- - 31.156 2021 8.241 3.368 11.609 39.4% 11.350 38.5% 1.089 3.7% 5.407 18.4%- - 29.455 2020 8.178 2.964 11.142 40.3% 10.034 36.3% 1.117 4.0% 5.362 19.4%- - 27.655 2019 7.672 3.230 10.902 40.0%9.959 36.5%1.105 4.1%5.284 19.4%- - 27.251 2018 7.462 3.120 10.582 40.0%9.424 35.6%1.114 4.2%5.352 20.2%- - 26.472 2017 7.444 3.114 10.558 39.4%9.774 36.5%1.105 4.1%5.369 20.0%- - 26.806 2016 7.360 2.984 10.344 38.1%10.131 37.3%1.116 4.1%5.415 19.9%0.170 0.6%27.176 2015 6.949 2.838 9.787 37.5%9.579 36.7%1.116 4.3%5.429 20.8%0.169 0.6%26.080 2014 4.361 5.201 9.562 36.6%9.737 37.3%1.116 4.3%5.548 21.2%0.169 0.6%26.132 2013 4.151 5.130 9.281 35.5%9.154 35.0%1.973 7.5%5.567 21.3%0.170 0.7%26.145 2012 3.980 4.957 8.937 34.5%8.892 34.4%1.982 7.7%5.890 22.8%0.171 0.7%25.872 Fiscal Year Operations Debt Total Total 2024 33,600,000$ 13,400,000$ 47,000,000$ 119,412,665$ 2023 33,659,400 13,897,400 47,556,800 121,386,475 2022 32,453,100 13,277,100 45,730,200 117,576,545 2021 31,159,000 12,733,500 43,892,500 111,372,003 2020 30,792,500 11,160,200 41,952,700 104,136,455 2019 28,666,800 12,070,600 40,737,400 101,823,772 2018 27,784,400 11,617,200 39,401,600 98,564,296 2017 26,695,100 11,166,600 37,861,700 96,128,841 2016 25,826,000 10,471,700 36,297,700 95,407,876 2015 24,343,600 9,943,100 34,286,700 91,406,804 City of Oshkosh CITY OF OSHKOSH, WISCONSIN Property Tax Rates - Direct and Overlapping Governments Last Ten Fiscal Years December 31, 2024 City of Oshkosh Oshkosh Area Public Schools Fox Valley Technical College County of Winnebago State of Wisconsin Tax Levies 47,298,940 4,046,395 20,501,010 - Oshkosh Area Public Schools Fox Valley Technical College County of Winnebago State of Wisconsin 47,612,917$ 4,308,866$ 20,490,882$ -$ 49,582,957 4,033,674 20,213,044 - 37,213,146 4,128,654 19,744,572 - 35,089,846 4,146,909 19,925,941 - 42,916,637 4,119,695 20,443,171 - 37,784,007 4,207,547 20,192,201 - 35,051,183 3,962,683 19,253,275 - 35,551,348 3,915,834 19,002,146 640,848 33,555,438 3,910,234 19,019,113 635,319 170 Real Property Percentage of Total Taxpayer Assessed Valuation (1)Assessed Valuation Oshkosh Corp 82,112,100$ 1.35% Tom Rusch etal 73,719,600 1.22 Midwest Realty 72,562,500 1.20 Bergstrom 50,223,700 0.83 Dumke & Assoc 50,101,500 0.83 Amcor 50,026,200 0.83 Aurora Medical 40,325,300 0.67 Peter Jungbacker Etal 37,482,300 0.62 Summerfield Apartments 30,611,900 0.50 Pine Apartments 29,526,800 0.49 516,691,900$ 8.52% Total Assessed Valuation 6,063,397,300$ Real Property Percentage of Total Taxpayer Assessed Valuation (1)Assessed Valuation Midwest Realty 57,175,700$ 1.52 Dumke & Associates 65,843,600 1.75 Oshkosh Corporation 34,144,000 0.91 Tom Rusch etal 47,118,100 1.25 Curwood Bemis 28,587,000 0.76 BFO Factory Shoppes 32,090,900 0.85 Charles Perry 31,038,400 0.83 Dennis Schwab 30,269,100 0.80 Aurora Medical 27,091,600 0.72 Bergstrom 30,203,900 0.80 Westowne Shoppes - 0.00 383,562,300$ 10.20% Total Assessed Valuation 3,760,872,300$ (1) Assessed valuation based on the valuation of property for taxes collected in 2024 and 2014 respectively, and a review of the largest taxpayers for the City. Source: City of Oshkosh Assessor's Office City of Oshkosh, Wisconsin Principal Taxpayers 12/31/2024 and 12/31/2014 December 31, 2024 December 31, 2014 171 County Percent of Total Percent of Settlement Tax Collections Total City City Tax for Delinquent Total Prior to Fiscal Tax Tax Tax Collections Tax Tax Collections / Year Year Levy (1)Collections To Tax Levy Collections Collections Adjustments 2024 2023 129,118,515$ 126,275,264$ 97.80%2,843,251$ 129,118,515$ 100.00% 2023 2022 124,676,961$ 122,922,238$ 98.59%1,754,723$ 124,676,961$ 100.00% 2022 2021 117,679,566$ 116,047,705$ 98.61%1,631,861$ 117,679,566$ 100.00% 2021 2020 109,706,004$ 108,550,235$ 98.95%1,155,769$ 109,706,004$ 100.00% 2020 2019 106,327,240 104,348,347 98.14%1,978,892 106,327,239 100.00% 2019 2018 107,484,313 105,556,337 98.21%1,900,789 107,457,126 99.97% 2018 2017 108,736,133 106,675,604 98.11%2,009,132 108,684,736 99.95% 2017 2016 107,415,653 105,608,948 98.32%1,772,098 107,381,046 99.97% 2016 2015 102,914,568 100,963,917 98.10%1,872,639 102,836,556 99.92% 2015 2014 103,057,581 101,075,776 98.08%1,916,907 102,992,683 99.94% 2014 2013 103,008,897 100,896,914 97.95%2,074,659 102,971,573 99.96% 2013 2012 101,153,633 98,273,836 97.15%2,836,923 101,110,759 99.96% Sources: Winnebago County Treasurer and City of Oshkosh Department of Finance. City of Oshkosh, Wisconsin Property Tax Levies And Collections Last Ten Fiscal Years Note: Real estate taxes may be paid in a single payment due January 31, or in four installments, January 31, March 31, May 31, and July 31. The City collects taxes on behalf of the overlapping governments. The City remits taxes to the other governments on five settlement dates - January 15, February 15, April 15, June 15, and August 15. The City then transfers the delinquent taxes to the County by August 15 and the County in turn makes the City whole with a settlement on August 20. The City retains the responsibility of collecting delinquent personal property taxes. (1) - Total Tax Levy represents the real estate tax levies for the City, overlapping districts, and personal property 172 Fiscal Year General Obligation debt Compensated absences Unfunded Pension Liability (WRS) General Obligation debt Revenue bonds Compensated absences Total Primary Government Debt Percentage of Personal Income Debt Per Capita 2024 $ 123,034,234 4,984,119$ -$ 4,825,000$ 15,075,000$ 1,145,649$ $ 149,064,002 6.15% 2,267 2023 119,340,738 3,503,331 - 7,192,504 230,013,036 741,627 360,791,236 16.40% 5,532 2022 127,310,640 4,137,424 - 9,156,573 232,053,439 754,854 373,412,929 16.57% 5,589 2021 110,372,030 4,084,084 - 11,607,285 214,437,171 852,289 341,352,859 14.66% 5,049 2020 108,345,821 4,329,258 - 14,141,000 201,292,422 1,103,470 329,211,971 14.93% 4,884 2019 113,185,916 4,346,430 - 17,030,999 188,766,068 1,060,437 324,389,850 15.62% 4,827 2018 112,180,097 4,434,862 - 20,608,509 178,267,779 833,790 316,325,037 15.29% 4,725 2017 115,311,124 4,305,769 - 24,042,224 182,802,130 761,542 327,222,789 15.78% 4,911 2016 115,349,675 4,352,539 - 25,586,223 167,032,169 808,318 313,128,924 21.14% 4,693 2015 117,857,462 4,673,902 - 28,709,574 147,300,274 628,849 299,170,061 20.17% 4,511 Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements. CITY OF OSHKOSH, WISCONSIN Outstanding Debt by Type Last Ten Fiscal Years December 31, 2024 Governmental Activities Business-Type Activities 173 Fiscal Year Population Equalized Value Debt Total Ratio to Equalized Value Per Capita 2024 65,763 6,326,396,700$ 127,859,234$ 2.02%1,944.24 2023 65,216 5,812,158,000 126,533,242 2.18%1,940.22 2022 66,816 5,336,259,600 136,467,213 2.56%2,042.43 2021 67,610 4,821,112,500 121,979,315 2.53%1,804.16 2020 67,408 4,460,244,100 125,376,821 2.81%1,859.97 2019 67,201 4,211,595,500 130,216,915 3.09%1,937.72 2018 66,945 4,073,682,600 132,788,606 3.26%1,983.55 2017 66,636 3,858,285,700 136,799,914 3.55%2,052.94 2016 66,717 3,772,639,900 138,876,319 3.68%2,081.57 2015 66,327 3,743,645,000 145,410,531 3.88%2,192.33 Long-Term Debt CITY OF OSHKOSH, WISCONSIN Ratios of Net General Bonded Debt Outstanding Last Ten Fiscal Years December 31, 2024 Net General 174 Percent Amount Direct Debt: City purpose 128,697,152$ Less Sanitary Sewer purpose (1,530,000) Less Storm Water purpose (1,580,000) Less Water Utility purpose (1,010,000) Less TIF purpose (4,417,217) Net City Purpose 120,159,935$ 100.0000%120,159,935$ Total Net Direct Debt 120,159,935 Overlapping Debt Oshkosh Area Public School District 103,445,000 72.2000%74,687,290 Fox Valley Technical College 80,110,000 9.7370%7,800,311 Winnebago County 5,464,247,100 28.9100%1,579,713,837 Total Overlapping Debt 1,662,201,438 1,782,361,373$ CITY OF OSHKOSH, WISCONSIN Direct and Overlapping Governmental Activities Debt December 31, 2024 TOTAL DEBT Applicable to City Information of other taxing districts was obtained from their respective financial reports and/or departments. 175 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Equalized Value 6,326,396,700$ 5,812,158,000$ 5,336,259,600$ 4,821,112,500$ 4,460,244,100$ 4,211,595,500$ 4,073,682,600$ 3,931,778,200$ 3,776,225,300$ 3,743,645,000$ Debt limitation - 5% of equalized value 316,319,835 290,607,900 266,812,980 241,055,625 223,012,205 210,579,775 203,684,130 196,588,910 188,811,265 187,182,250 Debt applicable to limitation Total outstanding general obligation debt 128,697,152 126,533,242 136,467,213 121,979,315 125,376,821 130,216,915 132,788,606 136,799,914 138,876,319 145,410,531 Less: Debt service fund (1,028,359) (1,187,495) (16,409,095) - (124,348) (2,189,515) (1,092,465) (923,371) (760,004) (976,051) Less: Other funds available for debt retirement - - - - - - - - - - Total debt applicable to limitation 127,668,793 125,345,747 120,058,118 121,979,315 125,252,473 128,027,400 131,696,141 135,876,543 138,116,315 144,434,480 Legal Debt Margin 188,651,042$ 165,262,153$ 146,754,863$ 119,076,310$ 97,759,732$ 82,552,375$ 71,987,989$ 60,712,367$ 50,694,950$ 42,747,770$ Total net debt applicable to the limit as a percentage of debt limit 40.36%43.13%45.00%50.60%56.16%60.80%64.66%69.12%73.15%77.16% % Of Change 8.848%8.918%10.685%8.091%5.904%3.385%3.609%4.119%0.870%-0.138% CITY OF OSHKOSH, WISCONSIN Legal Debt Margin Information Last Ten Fiscal Years December 31, 2024 176 Fiscal Year Utility Service Charges (1) Less: Operating Expenses (2) Net Revenue Available for Debt Service Principal Interest Revenue Coverage 2024 $ 19,423,019 $ 12,914,059 $ 6,508,960 4,538,809$ 1,939,690$ 1.005 2023 17,509,978 11,670,017 5,839,961 4,363,902 1,739,495 0.957 2022 15,647,894 10,341,425 5,306,469 3,959,223 1,504,723 0.971 2021 15,577,307 10,912,613 4,664,694 7,612,440 1,585,488 0.507 2020 15,576,609 9,885,293 5,691,316 4,727,244 1,772,972 0.876 2019 16,448,335 9,419,938 7,028,397 5,229,516 749,342 1.176 2018 15,686,166 5,669,951 10,016,215 8,408,204 2,368,490 0.929 2017 15,067,303 5,255,171 9,812,132 5,003,204 1,539,625 1.500 2016 14,389,159 5,540,506 8,848,653 4,704,579 1,686,652 1.384 2015 13,744,880 5,559,101 8,185,779 3,807,638 1,441,970 1.559 Fiscal Year Utility Service Charges (1) Less: Operating Expenses (2) Net Revenue Available for Debt Service Principal Interest Revenue Coverage 2024 $ 20,435,635 $ 12,886,151 $ 7,549,484 5,368,799$ 2,624,710$ 0.944 2023 18,137,539 11,548,285 6,589,254 5,081,502 2,958,718 0.820 2022 16,454,733 10,811,591 5,643,142 4,639,508 2,245,404 0.820 2021 15,797,270 10,630,652 5,166,618 4,332,811 2,169,445 0.795 2020 15,285,307 10,096,396 5,188,911 4,731,804 2,335,267 0.734 2019 15,650,007 10,379,389 5,270,618 2,812,195 1,726,734 1.161 2018 14,886,186 6,022,572 8,863,614 3,326,149 2,046,348 1.650 2017 13,701,370 5,860,337 7,841,033 2,793,423 1,476,428 1.836 2016 12,692,924 5,815,792 6,877,132 2,278,072 1,244,346 1.952 2015 11,432,847 5,814,421 5,618,426 1,797,902 962,202 2.036 Fiscal Year Utility Service Charges (1) Less: Operating Expenses (2) Net Revenue Available for Debt Service Principal Interest Revenue Coverage 2024 $ 15,300,907 $ 6,676,790 $ 8,624,117 5,590,000$ 3,019,281$ 1.002 2023 14,217,211 5,309,765 8,907,446 5,180,000 2,995,569 1.090 2022 13,116,252 4,762,358 8,353,894 4,775,000 2,752,788 1.110 2021 12,358,285 4,685,069 7,673,216 4,370,000 2,705,145 1.085 2020 11,599,453 4,644,387 6,955,066 4,655,000 3,115,759 0.895 2019 11,264,326 4,609,441 6,654,885 3,540,000 2,624,038 1.080 2018 10,227,776 2,107,879 8,119,897 3,140,000 2,285,832 1.497 2017 9,366,215 2,051,219 7,314,996 2,770,000 1,953,735 1.549 2016 8,834,283 2,117,352 6,716,931 2,530,000 2,202,164 1.419 2015 7,992,624 1,941,371 6,051,253 2,120,000 1,854,819 1.522 (1) (2)Includes total operating expenses less: depreciation, bond issue expense and interest expense. CITY OF OSHKOSH, WISCONSIN Pledged-Revenue Coverage Last Ten Fiscal Years December 31, 2024 Water Revenue Bonds Debt Service Sewer Revenue Bonds Debt Service Storm Water Revenue Bonds Debt Service Includes total operating revenues and investment income. 177 Total Personal Per Capita Median School Unemployment Year Population (1)Income (2)Income (3)Age (3)Enrollment (4)Rate (5) 2024 65,763 2,422,248,579 $36,833 34.2 9,927 2.7% 2023 65,216 2,199,735,680 $33,730 34.2 10,689 2.8% 2022 66,816 2,253,703,680 $33,730 34.3 10,623 2.5% 2021 67,610 2,329,164,500 $34,450 34.3 9,191 2.9% 2020 67,408 2,204,376,416 32,702 34 10,494 4.6% 2019 67,201 2,076,309,297 30,897 34 11,050 3.2% 2018 66,945 2,068,399,665 30,897 33.6 11,158 2.7% 2017 66,636 2,073,912,228 31,123 33.6 11,131 3.1% 2016 66,717 2,076,433,191 31,123 N/A 11,128 3.2% 2015 66,327 1,917,115,608 28,904 32.8 11,141 3.8% Source: (1) U.S. Census Bureau - WI Dept of Administration (2) Computation of per capita personal income multiplied by population (3) U.S. Census Bureau, http://www.census.gov/ (4) WI Department of Public Instruction, https://dpi.wi.gov/wisedash (5) Wisconsin Department of Workforce Development Website: worknet.wisconsin.gov N/A = Not Available at time of publication City of Oshkosh, Wisconsin Demographic and Economic Statistics Last Ten Years December 31, 2024 178 2014 Percentage of Oshkosh Total City Financial Employees Employment Report Manufacturing Oshkosh Corporation 7,510 21.63%2,800 Amcor (all Oshkosh locations)3,500 10.08%2,460 Silver Star Brands Inc. / Miles Kimball Co.300 0.86%650 Hoffmaster, A Solo Cup Company,500 1.44%454 (Scott Worldwide Food Service) Muza Metal Products 160 0.46%265 Lapham-Hickey Steel 313 0.90%256 Non-Manufacturing Aurora Medical Center & Aurora Group 1,200 3.46%870 U S Bank (Firstar)1,150 3.31%1,118 4imprint (Nelson Marketing)1,600 4.61%584 Ascension Health 688 1.98%678 Oshkosh Community YMCA 128 0.37%200 Miravida Living 275 0.79%279 Wal-Mart 318 0.92%318 Clarity Care (Residential Care RCDD)650 1.87%569 United Parcel Service 200 0.58%200 Government University of WI - Oshkosh 1,200 3.46%1,425 Oshkosh Area School District 1,300 3.74%1,388 Winnebago County 1,018 2.93%1,018 Winnebago Mental Health Institute 625 1.80%702 City of Oshkosh Full-Time 650 1.87%564 Oshkosh Correctional Institution 502 1.45%502 CESA6 200 0.58%200 Oshkosh's Labor Force Estimates **34,715 **Source: WI DWD - Data Search - Labor Force - Oshkosh - Annual Source: Oshkosh Chamber of Commerce and/or employers* *Employee counts listed are the number of full-time equivalent employees reported by each organization for the Oshkosh area. Principal Employers* CITY OF OSHKOSH, WISCONSIN Current Year and Ten Years Ago 2024 December 31, 2024 179 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 General Fund General Government Manager 3.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Attorney 3.65 3.65 3.65 4.00 3.65 4.00 4.00 3.00 3.00 3.00 Human Resources 6.00 6.00 6.00 6.00 6.00 6.00 6.00 5.00 5.00 6.00 Clerk 3.00 3.00 3.00 4.00 3.00 3.00 3.00 3.00 3.00 3.00 Finance 14.00 14.00 14.00 14.00 16.00 15.28 15.28 14.80 14.80 12.80 Purchasing 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 I T / Central Services 9.40 9.40 8.40 10.00 7.40 7.40 7.40 7.40 7.40 7.40 Facilities Maint.9.64 8.00 6.00 6.00 5.80 5.80 5.80 5.80 5.80 5.80 Media Services 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 Public Safety Safety - - - - - - - - - 1.00 Police 135.00 132.00 131.36 127.00 131.36 129.00 128.49 127.49 127.49 115.00 Fire 115.00 115.00 114.00 117.00 109.00 108.00 108.00 108.00 108.00 108.00 Public Works Public Works Admin.1.85 1.85 1.85 3.00 3.00 3.00 3.00 3.00 3.00 3.00 Engineers 12.14 12.13 12.13 13.00 12.80 11.70 11.70 11.70 11.70 11.70 Streets 33.00 33.00 27.00 25.00 29.00 29.00 29.00 29.00 29.00 29.00 Central Garage 10.00 9.00 10.00 11.00 10.00 8.00 8.00 8.00 8.00 8.00 Garbage - - - - - - - - - - Parks Parks 18.91 15.91 18.80 16.00 15.87 16.00 15.91 14.89 14.89 14.89 Forestry 6.00 5.00 4.28 4.00 4.00 4.00 4.00 4.00 4.00 4.00 Community Development Assessor 6.00 5.80 5.80 5.00 5.80 5.80 5.80 5.80 5.80 5.80 Economic Development 5.00 5.00 5.00 6.00 5.00 5.00 5.00 5.00 5.00 4.80 Planning 8.00 8.00 9.00 9.00 9.00 9.00 9.00 9.00 9.00 8.50 Inspection Services 9.05 8.25 8.25 8.25 7.74 7.62 7.62 7.50 7.50 7.50 Weights and Measures 1.00 1.00 1.00 1.00 1.30 1.50 1.50 1.50 1.50 - Healthy Neighborhood Initiative 0.75 0.75 0.75 0.75 0.88 0.88 0.88 0.88 0.88 - Transportation Electric 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 Sign 2.00 2.00 2.54 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Administrative Services Safety & Worker Compensation 10.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Special Revenue Funds Parks Cemetery 3.64 3.64 3.75 3.75 3.64 3.64 3.64 3.64 3.64 3.00 Senior Services 6.25 6.25 7.26 6.25 7.07 7.18 7.18 7.18 7.18 5.00 Parks Revenue Facilities 0.50 0.50 0.50 0.50 0.36 0.49 0.49 0.36 0.36 0.36 Public Works Garbage 7.50 7.50 9.00 9.00 7.50 7.50 7.50 7.50 7.50 8.00 Recycling 4.50 4.50 5.00 5.00 4.50 4.50 4.50 4.50 4.50 5.00 Other Library 39.80 38.80 38.80 38.50 39.30 38.65 38.65 37.68 37.68 38.58 Museum 10.91 11.55 12.55 12.00 12.55 11.00 11.00 11.43 11.43 10.00 Enterprise Funds Convention Center 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - Golf Course - - - - - - - 2.00 2.00 2.00 Transit Utility 33.00 33.00 31.85 35.00 31.85 32.00 32.00 32.00 32.00 29.00 Parking Utility 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Water Utility 41.91 41.96 40.68 44.00 38.02 38.02 35.02 35.02 35.02 34.93 Sewer Utility 34.61 26.00 26.00 26.00 36.92 33.02 33.02 33.02 - 32.68 Storm Utility 10.50 11.46 14.00 14.00 14.17 14.17 10.86 10.85 10.85 10.50 Total Full-time Equivalent 628.51 599.90 598.20 602.00 600.48 588.15 581.24 577.94 544.92 555.24 Source: City of Oshkosh Finance Department - Annual Budget CITY OF OSHKOSH, WISCONSIN Full-time Equivalent City Government Employees by Function/Program Last Ten Fiscal Years December 31, 2024 180 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Police left 2023 totals in - please update Stations 1 1 1 1 1 1 1 1 1 1 Community Policing Offices 1 1 1 1 1 1 mobile 1 mobile 1 mobile 1 mobile I mobile Patrol Units 36 31 30 30 30 30 30 29 29 28 Fire Stations 6 6 6 6 6 6 6 6 6 6 Refuse Collection Collection trucks 14 12 13 13 13 13 13 13 13 13 Other Public Works Streets (miles)261.66 261.66 266.14 266.14 266.14 266.14 265.33 260.87 260.05 259.35 Street Lights 1,760 1,710 1,660 1,610 1,540 1,496 1,425 1,405 1,390 1,350 City traffic signals (intersections)66 66 66 68 68 68 68 68 68 67 Parks and Recreation Acreage 417 417 417 417 417 416 415 448 445 440 Playgrounds 19 19 19 19 19 19 19 19 19 19 Baseball/softball diamonds 18 18 18 18 18 19 19 19 19 19 Water Watermains (miles)299.14 299.16 298.32 298.37 300.00 300.00 299.04 297.41 313.00 296.09 Average Daily Pumpage (Million Gallons per day)5.917 5.871 5.890 6.211 5.810 5.960 5.980 5.95 5.790 6.170 Wastewater Sanitary sewers (miles)266.9 265.9 267.7 267.4 267.3 266.51 266.03 266.08 266.50 266.21 Storm sewers (miles)277.3 276.5 275.8 274.4 272.7 270.97 260.35 255.02 256.70 251.97 Transit Buses 16 16 16 16 16 16 16 16 16 16 Sources: various city departments * Data Not Available CITY OF OSHKOSH, WISCONSIN Capital Asset Statistics by Function/Program Last Ten Fiscal Years December 31, 2024 181 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Police Physical arrests 3,530 4,130 3,769 3,514 2,874 3,518 3,675 1,652 2,646 3,854 Traffic Enforcement Citations 3,959 4,858 5,104 4,501 3,539 6,564 7,077 8,207 7,175 4,720 Reportable Accidents 1,352 1,433 1,257 1,229 962 1,316 1,370 1,453 1,464 1,434 Fire Emergency responses 10,667 9,106 8,840 8,121 8,872 7,480 8,678 7,283 8,591 8,018 Fire responses 98 147 119 125 1,180 104 124 132 113 130 Other 1,562 1,084 1,439 1,305 1,287 1,167 1,475 1,117 844 Refuse Collection Refuse collected (average tons per day)56 56 56 57.82 57.02 53.74 52.83 52.94 51.85 50.42 Refuse collected total tons per year 14,893 14,528 14,563 15,034.32 14,825.04 13,971.79 13,735.54 13,765.69 13,481.38 13,158.55 Comingled recyclable containers (tons)0 0 - 4,421 4,353 Mixed paper and comingled recyclables (tons)3,763 3,851 3,977 4,193.96 4,293.35 4,177.21 4,257.00 4,327.65 Other Public Works New street pavement (miles)0 .09 1 0.25 0.00 0.21 0.33 - 1.01 0.00 Street resurfacing (miles)8.2 4.47 2 2.15 2.19 2.27 2.73 3.50 2.89 2.25 Inspection Commercial construction - units 225 100 80 485 120 9 8 325 71 248 Commercial construction (thousands of dollars)31,286,588 11,349,548 8,063,529 41,674,417 9,563,646 15,898,993 350,000 23,293,785 14,655,000 15,897,849 Residential construction - units 45 24 74 96 63 35 30 39 25 27 Residential construction (thousands of dollars)12,651,603 5,525,778 12,263,835 17,540,614 14,624,217 8,136,285 7,634,719 7,845,550 4,060,521 4,498,868 Water New construction (miles)0.09 .84 0 0 0 2.41 4.02 4.91 3.43 2.62 Water main leaks 57 35 56 75 68 78 110 87 68 77 Average number of residential customers 21,212 21,472 20,902 21,090 20,809 20,948 20,823 20,585 20,569 21,441 Average annual usage per residential customer, (gallons) 33,489 33,938 32,989 33,412 34,694 35,000 34,810 35,047 35,774 34,982 Transit Total route miles 479,796 491,359 541,129 541,003 539,128 546,190 544,929 538,967 483,085 483,492 Passengers (includes paratransit)718,073 685,231 619,330 607,527 464,957 818,919 943,195 980,057 995,697 990,431 Sources: various city departments Notes: Police Statistics Reportable - Anything that gets reported to the State 1) Damage to property is over $1,000 2) Report of an injury or a complaint about an injury 3) Gov't property damage over $250.00 (ex - a light pole) *Data Not Available CITY OF OSHKOSH, WISCONSIN Operating Indicators by Function/Program Last Ten Fiscal Years December 31, 2024 182 2015 Estimate 2016 Estimate 2017 Estimate 66,636 2018 Estimate 66,945 2019 Estimate 67,201 2020 Estimate 67,408 2021 Estimate 67,610 2022 Estimate 66,816 2023 Estimate 65,126 2024 Estimate 65,763 Year No. Value No. Value 2015 38 20,396,717 1,974 67,144,205 2016 34 15,991,435 2,265 78,369,742 2017 46 19,201,000 2,544 106,623,646 2018 39 54,058,010 2,404 92,575,783 2019 35 8,136,285 2,292 69,950,560 2020 56 14,624,217 2,524 102,797,353 2021 72 13,690,614 2,572 123,989,823 2022 64 10,043,835 2,550 152,549,640 2023 22 5,325,778 2,331 120,975,628 2024 43 12,351,603 2,460 162,837,125 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Water (3)24,352 23,538 23,573 23,832 23,832 23,955 23,790 23,979 24,544 24,197 Electric (4)42,612 38,893 39,862 39,902 39,984 39,898 40,017 40,525 40,739 29,119 Gas (4)32,226 30,077 30,229 30,312 30,394 30,249 30,323 30,569 30,759 22,198 (1) Source: U.S. Census Bureau / WI Dept. of Admin. (2) Source: City of Oshkosh Inspections Department (3) Source: WI Public Service Commission http://www.psc.wi.gov (4) Source: Wisconsin Public Service Corporation businesscenter@wisconsinpublicservice.com CITY OF OSHKOSH, WISCONSIN December 31, 2024 POPULATION - CITY OF OSHKOSH (1) ECONOMICS UTILITY CUSTOMERS AT YEAR END - CITY OF OSHKOSH New Residential: Single, Family Total of All Permits 66,327 66,717 BUILDING PERMITS (2) 183 YEAR TOTAL UNITS SINGLE FAMILY TWO FAMILY MULTIPLE FAMILY 2005 138 63 32 43 2006 234 51 12 171 2007 238 58 2 178 2008 93 41 4 48 2009 46 14 4 28 2010 122 22 2 98 2011 141 12 2 127 2012 28 18 4 6 2013 53 23 0 30 2014 157 15 6 136 2015 275 17 10 248 2016 128 15 10 103 2017 364 31 8 325 2018 38 30 0 8 2019 35 32 0 3 2020 183 49 14 120 2021 581 72 24 485 2022 154 64 10 80 2023 124 22 2 100 2024 270 43 2 225 4,265 958 204 3,103 Source: City of Oshkosh Inspection Services Division CITY OF OSHKOSH, WISCONSIN NEW DWELLING UNITS CONSTRUCTED 2005-2024 184 First $6.10 per 100 CU. FT. Next 5.80 per 100 CU. FT. Next 5.60 per 100 CU. FT. Over 1,000 CU FT 2,300 CU FT 63,300 CU FT 66,600 CU FT 5.05 per 100 CU. FT. Meter Size Service Public Fire Protection Meter Size Service Public Fire Protection 5/8" & 3/4"9.94$ 4.07$ 4"86.00 102.00 1"15.00 10.50 6"145.00 204.00 1-1/4"21.00 16.00 8"211.00 326.00 1-1/2"25.00 21.00 10"299.00 488.00 2"40.00 33.00 12"386.00 651.00 3"59.00 61.00 Billings Usage (00's) STATE OF WISCONSIN 884,012.94 159,259 BEMIS/CURWOOD/MILPRINT 296,788.08 54,446 BOARD OF REGENTS UNIV OF WIS SYS 287,398.61 45,924 PEPSI COLA GENERAL BOTTLERS OF WI 231,522.90 43,942 DRUG ABUSE CORRECTIONAL CENTER 168,805.50 31,916 OSHKOSH DEFENSE 176,456.06 30,599 HYDRITE CHEMICAL CO 161,501.01 29,817 CITY OF OSHKOSH 185,382.78 27,711 MIDWEST REAL ESTATE DEV 158,133.36 23,273 AFFINITY HEALTH SYSTEM 113,992.55 21,335 Charge per 100 CU FT $6.62 $1.67 Unmetered Customers: $0.00 Minimum Monthly Charge CITY OF OSHKOSH, WISCONSIN UTILITY RATE INFORMATION December 31, 2024 WATER UTILITY RATES Monthly Volume Charge 100 Cubic Feet (CU FT) = 748 Gallons Top Ten Users / Customers SEWER UTILITY RATES Monthly Volume Charge 100 Cubic Feet (CU FT) = 748 Gallons Special Charges: Meter Reading & Billing Charge for non-sewer deduct meters, per billing period. Fixed Monthly Charge (based on 5 CCF/month) 185 Meter Size Charge Meter Size Charge 5/8" & 3/4"$12.15 4"$131.08 1"19.59 6"254.97 1-1/4"25.78 8"403.63 1-1/2"31.97 10"626.63 2"46.84 12"874.40 3"81.53 Billings Usage (00's) STATE OF WISCONSIN $ 884,099.78 155,480 CITY OF OSHKOSH 408,079.14 60,756 BOARD OF REGENTS UNIV OF WIS SYS 288,062.55 45,986 BEMIS/CURWOOD/MILPRINT 332,373.36 44,118 PEPSI COLA GENERAL BOTTLERS OF WI 233,279.83 44,061 WINNEBAGO COUNTY 259,337.57 37,336 DRUG ABUSE CORRECTIONAL CENTER 168,805.50 31,916 OSHKOSH DEFENSE 176,516.18 30,263 MIDWEST REAL ESTATE DEV 158,173.44 23,185 AFFINITY HEALTH SYSTEM 114,012.59 21,026 Monthly Equivalent Runoff Unit (ERU) Charge per ERU $19.81 Small Residential (Impervious area < 1,750 square feet)0.67 Average Residential (Impervious area > 1,750 1.00 but < 3,750 square Feet) Large Residential (Impervious area > 3,750 square feet)1.33 Other (Square feet of impervious area/2,817) No charge for undeveloped properties Billings ERU'S WINNEBAGO COUNTY 723,001.61$ 3,041.40 OSHKOSH DEFENSE 543,342.34 2,285.64 CITY OF OSHKOSH 388,208.65 1,633.05 STATE OF WISCONSIN 347,358.84 1,461.21 OSHKOSH AREA SCHOOL DISTRICT 336,133.70 1,413.99 UW OSHKOSH 295,837.79 1,244.48 BEMIS/CURWOOD/MILPRINT 249,206.63 1,048.32 EXPERIMENTAL AIRCRAFT ASSOCIATION 173,274.11 728.90 BERGSTROM FOX VALLEY INC 144,750.09 608.91 JPMBB 2015 C28 / WOSHKOSH LLC 190,687.10 802.15 Fixed Monthly Charge Top Ten Users / Customers STORM WATER UTILITY RATES Top Ten Users / Customers 186 2021 Actuals 2022 Actuals 2023 Original 2023 Projected 2024 Adopted Change from 2023 to 2024 % of Change Revenue 41 - PROPERTY TAX REVENUE (22,332,993)$ (24,181,007)$ (23,817,500)$ (25,360,100)$ (26,002,600)$ (2,185,100)$ 9.17% 42 - INTERGOV REVENUE (16,822,255) (16,688,703) (16,842,500) (16,626,720) (19,200,900) (2,358,400) 14.00% 43 - LICENSES AND PERMITS (867,695) (825,081) (822,000) (805,500) (817,000) 5,000 -0.61% 44 - FINES & FORFEITURES (604,003) (573,152) (864,300) (673,800) (703,600) 160,700 -18.59% 45 - CHARGES FOR SERVICES (3,903,125) (6,328,007) (4,310,900) (6,637,800) (6,651,800) (2,340,900) 54.30% 48 - INTERNAL SERV CHRG (3,535,484) (1,147,769) (2,814,900) (764,900) (729,257) 2,085,643 -74.09% 49 - MISC REVENUES (878,832) (1,146,729) (963,000) (2,275,500) (2,500,200) (1,537,200) 159.63% 52 - OTHER FINANCING (1,000,000) -(1,822,600) (280,000) -1,822,600 -100.00% 53 - SALE-CAPITAL ASSETS (118,356) (95,377) (25,000) (25,000) (25,000) -0.00% Revenue Total (50,062,742) (50,985,826) (52,282,700) (53,449,320) (56,630,357) (4,347,657) 8.32% Expense 61 - DIRECT LABOR 29,424,054 30,416,031 30,215,700 30,000,000 30,356,378 140,678 0.47% 62 - INDIRECT LABOR - - 668,800 -2,220,083 1,551,283 100.00% 63 - PAYROLL BENEFITS 10,025,198 10,977,251 10,645,500 10,645,000 11,944,028 1,298,528 12.20% 64 - CONTRACTUAL SERVICES 5,802,795 6,119,728 8,715,300 8,880,000 10,195,130 1,479,830 16.98% 65 - MATERIAL & SUPPLIES 1,876,309 1,380,145 1,496,900 1,275,000 1,460,100 (36,800) -2.46% 72 - CAPITAL OUTLAY 288,735 492,137 285,200 275,000 448,600 163,400 57.29% 74 - OTHER FINANCING USES 535,400 742,500 2,780,000 3,100,000 -(2,780,000) -100.00% Expense Total 47,952,491 50,127,792 54,807,400 54,175,000 56,624,319 1,816,919 3.32% Grand Total (2,110,251)$ (858,034)$ 2,524,700$ 725,680$ (6,038)$ (2,530,738)$ -100.24% 2024 General Fund Revenue Budget by Function CITY OF OSHKOSH, WISCONSIN 187 Function 2024 Adopted Budget 2024 Revised Budget 2024 Actuals 01 - GENERAL GOVERNMENT 8,298,236 8,568,730 8,109,397 61 - DIRECT LABOR 3,707,776 3,910,266 3,757,643 63 - PAYROLL BENEFITS 1,390,660 1,448,277 1,263,146 64 - CONTRACTUAL SERVICES 2,944,600 2,954,987 2,839,055 65 - MATERIAL & SUPPLIES 212,000 212,000 204,353 72 - CAPITAL OUTLAY 43,200 43,200 45,200 74 - OTHER FINANCING USES - - - 02 - PUBLIC SAFETY 34,119,128 35,635,761 35,026,547 61 - DIRECT LABOR 21,761,997 22,832,931 22,290,635 63 - PAYROLL BENEFITS 8,786,431 9,054,653 8,778,037 64 - CONTRACTUAL SERVICES 2,834,200 2,861,769 3,084,000 65 - MATERIAL & SUPPLIES 383,100 483,352 486,010 72 - CAPITAL OUTLAY 353,400 403,056 387,865 03 - PUBLIC WORKS 5,394,723 5,502,212 4,523,029 61 - DIRECT LABOR 1,318,076 1,324,576 1,318,383 63 - PAYROLL BENEFITS 481,847 502,024 492,342 64 - CONTRACTUAL SERVICES 3,165,600 3,222,280 2,342,007 65 - MATERIAL & SUPPLIES 394,200 418,332 337,261 72 - CAPITAL OUTLAY 35,000 35,000 33,035 04 - TRANSPORTATION 1,012,056 1,047,306 928,142 61 - DIRECT LABOR 506,043 532,806 530,518 63 - PAYROLL BENEFITS 207,713 216,200 208,880 64 - CONTRACTUAL SERVICES 142,400 142,400 97,221 65 - MATERIAL & SUPPLIES 146,900 146,900 83,958 72 - CAPITAL OUTLAY 9,000 9,000 7,565 06 - CULTURE & RECREATION 3,329,075 3,460,151 3,099,576 61 - DIRECT LABOR 1,710,660 1,799,824 1,723,674 63 - PAYROLL BENEFITS 612,915 638,808 589,891 64 - CONTRACTUAL SERVICES 697,200 713,219 543,448 65 - MATERIAL & SUPPLIES 300,300 300,300 242,563 72 - CAPITAL OUTLAY 8,000 8,000 - 07 - CONSERVATION & DEVELOPMENT 2,109,918 2,356,382 2,010,994 61 - DIRECT LABOR 1,351,826 1,418,743 1,255,429 63 - PAYROLL BENEFITS 429,462 447,626 397,006 64 - CONTRACTUAL SERVICES 313,330 474,713 347,666 65 - MATERIAL & SUPPLIES 15,300 15,300 10,893 08 - UNCLASSIFIED 2,361,183 422,355 569,562 61 - DIRECT LABOR - - 415,386 62 - INDIRECT LABOR 2,220,083 289,255 - 63 - PAYROLL BENEFITS 35,000 35,000 22,649 64 - CONTRACTUAL SERVICES 97,800 89,800 127,642 65 - MATERIAL & SUPPLIES 8,300 8,300 3,884 72 - CAPITAL OUTLAY - - - 74 - OTHER FINANCING USES - - - 40 - DEBT SERVICE 14,647,400 14,647,400 14,962,587 64 - CONTRACTUAL SERVICES - - - 67 - DEBT SERVICE 14,647,400 14,647,400 14,962,587 74 - OTHER FINANCING USES - - - Grand Total 71,271,719 71,640,296 69,229,835 CITY OF OSHKOSH, WISCONSIN 2024 Operating Expenditure Budget by Function 188 PER $1,000 2024 2023 INCREASE OF TAXES TAX RATE TAX RATE (DECREASE) State 0.000%-$ -$ -$ County 17.160%3.549 5.345 (1.796) City Tax 39.360%8.140 12.576 (4.436) Area Schools 39.870%8.246 13.112 (4.866) Area Vocational 3.610%0.746 1.067 (0.321) 100.000% 20.680 32.100 (11.420) State Credit 1.765 2.335 (0.570) 18.915$ 29.765$ (10.850)$ CITY OF OSHKOSH 2025 LEVY - 2024 TAX RATE State 0.000% County 17.160% City Tax 39.360% Area Schools 39.870% Area Vocational 3.610% 189 2025 2025 2024 INCREASE SOURCE OF FUNDS AMOUNT PERCENT PERCENT (DECREASE) GENERAL REVENUES 59,718,010$ 49.30%52.94%-3.64% INTERGOV REVENUES 34,232,334 28.26%22.92%5.34% LICENSES AND PERMITS 1,891,920 1.56%1.89%-0.33% FINES & FORFEITURES 828,100 0.68%0.62%0.06% CHARGES FOR SERVICES 9,336,200 7.71%8.03%-0.32% PUBLIC LIBRARY - 0.00%0.21%-0.21% INTERNAL SERVICE CHARGES 6,901,100 5.70%6.21%-0.51% MISC REVENUES 7,642,100 6.31%6.67%-0.36% OTHER FINANCING SOURCES 508,720 0.42%0.44%-0.02% SALE OF CAPITAL ASSETS 75,800 0.06%0.07%-0.01% 121,134,284$ 100.00%100.00% CITY OF OSHKOSH, WISCONSIN 2025 BUDGET SOURCE OF FUNDS - REVEUNES GENERAL REVENUES 49% INTERGOV REVENUES 28% LICENSES AND PERMITS 2% FINES & FORFEITURES 1% CHARGES FOR SERVICES 8%PUBLIC LIBRARY <1% INTERNAL SERVICE CHARGES 6% MISC REVENUES 6% OTHER FINANCING SOURCES 0% SALE OF CAPITAL ASSETS <1% 190 2025 2025 2024 INCREASE USE OF FUNDS AMOUNT PERCENT PERCENT (DECREASE) 01 - GENERAL GOVERNMENT 8,581,669$ 11.15%11.65%-0.50% 02 - PUBLIC SAFETY 38,238,528 49.69%47.89%1.80% 03 - PUBLIC WORKS 5,645,774 7.34%7.57%-0.23% 04 - TRANSPORTATION 1,073,101 1.39%1.42%-0.03% 06 - CULTURE & RECREATION 3,649,795 4.74%4.67%0.07% 07 - CONSERVATION & DEVELOPMENT 2,578,374 3.35%2.93%0.42% 08 - UNCLASSIFIED 1,991,965 2.59%3.31%-0.72% 40 - DEBT SERVICE 15,200,000 19.75%20.56%-0.81% 76,959,206$ 100.00%100.00% CITY OF OSHKOSH, WISCONSIN 2025 BUDGET USE OF FUNDS - EXPENDITURES 01 - GENERAL GOVERNMENT 11.15% 02 - PUBLIC SAFETY 49.69% 03 - PUBLIC WORKS 7.34% 04 - TRANSPORTATION 1.39% 06 - CULTURE & RECREATION 4.74% 07 - CONSERVATION & DEVELOPMENT 3.35% 08 - UNCLASSIFIED 2.59% 40 - DEBT SERVICE 19.75% 191 AMOUNT PERCENT 61 - DIRECT LABOR 29,628,667$ 43.3039% 62 - INDIRECT LABOR 126,005 0.1842% 63 - PAYROLL BENEFITS 11,782,859 17.2213% 64 - CONTRACTUAL SERVICES 9,846,595 14.3913% 65 - MATERIAL & SUPPLIES 1,398,390 2.0438% 67 - DEBT SERVICE 15,200,000 22.2156% 72 - CAPITAL OUTLAY 437,800 0.6399% 74 - OTHER FINANCING USES -0.0000% 68,420,316$ 100.0000% CITY OF OSHKOSH, WISCONSIN 2025 BUDGET - USE OF FUNDS BY FUNCTION 61 - DIRECT LABOR 43.30% 62 - INDIRECT LABOR 0.18% 63 - PAYROLL BENEFITS 17.22% 64 - CONTRACTUAL SERVICES 14.39% 65 - MATERIAL & SUPPLIES 2.04% 67 - DEBT SERVICE 22.22% 72 - CAPITAL OUTLAY 0.64% 74 - OTHER FINANCING USES 0.00% 192 ADDITIONAL REPORT 193 INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the City Council City of Oshkosh Oshkosh, Wisconsin We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component unit, each major fund and the aggregate remaining fund information of the City of Oshkosh, Wisconsin (City), as of and for the year ended December 31, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated July 28, 2025. Report on Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements, on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified. Report on Compliance and Other Matters As part of obtaining reasonable assurance about whether the City’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grants agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. 194 To the City Council City of Oshkosh, Wisconsin Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the result of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. KerberRose SC KerberRose SC Certified Public Accountants Oshkosh, Wisconsin July 28, 2025 To the Common Council City of Oshkosh Oshkosh, Wisconsin We have audited the financial statements of the governmental activities, the business-type activities, the discretely presented component unit, each major fund and the aggregate remaining fund information of the City of Oshkosh, Wisconsin (City) as of and for the year ended December 31, 2024. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards, Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and the State Single Audit Guidelines, as well as certain information related to the planned scope and timing of our audit. Professional standards also require that we communicate to you the following information related to the audit. Our Responsibility Under Auditing Standards Generally Accepted in the United States of America Governmental Auditing Standards Issued by the Comptroller General of the United States, the Uniform Guidance, and Wisconsin State Single Audit Guidelines As stated in our engagement letter dated December 23, 2024, our responsibility, as described by professional standards, is to express opinions about whether the financial statements prepared by management with your oversight are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles. Our audit of the financial statements does not relieve you or management of your responsibilities. Generally accepted accounting principles provide for certain required supplementary information (RSI) to supplement the basic financial statements. Our responsibility with respect to the management’s discussion and analysis, schedules of proportionate share of the net pension liability (asset) and employer contributions – Wisconsin Retirement System, schedules of proportionate share of net OPEB liability and employer contributions – Local Retiree Life Insurance Plan, schedule of changes in total OPEB liability and related ratios, and the schedule of budgetary comparison – budget and actual - general fund, as indicated in the financial statement’s table of contents, which supplement the basic financial statements, was to apply certain limited procedures in accordance with generally accepted auditing standards. However, the RSI was not audited and, because the limited procedures did not provide us with sufficient evidence to express an opinion or provide any assurance, we did not express an opinion or provide any assurance on the RSI. We have been engaged to report on the combining financial statements of the nonmajor governmental funds, combining financial statements of the nonmajor enterprise funds and combining statements of the internal service funds, schedules of revenues and expenditures and changes in fund balances – budget to actual, as indicated in the financial statement’s table of contents, which accompany the financial statements but are not RSI. Our responsibility for this supplementary information as described by professional standards, was to evaluate the presentation of the supplementary information in relation to the financial statements as a whole and to report on whether the supplementary information was fairly stated, in all material respects, in relation to the financial statements as a whole. We did not audit the introductory and statistical sections and accordingly, we express no opinion on it. This additional information is required to be presented if the City issues an Annual Comprehensive Financial Report to provide a historical and environmental context to the City. To the Common Council City of Oshkosh Page 2 Audit Scope, Significant Risks and Other Our audit included examining on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit involved judgment about the number of transactions to be examined and the areas to be tested. Our audit included obtaining an understanding of the entity and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing and extent of further audit procedures. Material misstatements may result from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the entity or to acts by management or employees acting on behalf of the entity. Any internal control related matters that are required to be communicated under professional standards are included later in this letter. Significant Audit Findings Qualitative Aspects of Accounting Practices Management is responsible for selection and use of appropriate accounting policies. The significant accounting policies used by the City of Oshkosh, Wisconsin are described in Note 1 to the financial statements. As discussed in Note 1, the City adopted the provisions of Governmental Accounting Standards Board Statement No. 101 – Compensated Absences as of and for the year ended December 31, 2024. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the City’s financial statements were: Management’s estimate of the useful lives of the capital assets is based on the City’s capitalization policy. We evaluated the key factors and assumptions used to develop the estimated useful lives in determining that it is reasonable in relation to the financial statements taken as a whole. Management’s estimate of the net pension liability and related deferred outflows/inflows is based on an actuarial valuation. We evaluated the key factors and assumptions used to develop the net pension liability and related deferred outflows/inflows in determining that it is reasonable in relation to the financial statements as a whole. Managements estimate of the other postemployment benefits liabilities is based on actuarial reports. We evaluated the key factors and assumptions used to develop the other postemployment benefits liabilities in determining that they are reasonable in relation to the financial statements as a whole. Management’s estimate of the fair value of investments is based on ending market values as of December 31, 2024, as reported by the investment managers. We evaluated the key factors and assumptions used to develop the investment valuation estimate in determining that it is reasonable in relation to the financial statements taken as a whole. Management’s estimate of the accrued compensated absences liability is based upon the number of vested employee hours available and is calculated based on the current wage rates. We evaluated the key factors and assumptions used to calculate the liability in determining that it is reasonable in relation to the financial statements taken as a whole. To the Common Council City of Oshkosh Page 3 Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the financial statements were: The disclosure of deposits and the related risks with them in Note 2 to the financial statements. The footnote was prepared based on the requirements of the Governmental Accounting Standards Board and is intended to inform readers as to the risks associated with the City’s cash. The disclosure of net pension liability and OPEB liabilities and related deferred outflows/inflows and the related risk associated with it in Notes 10 and 11 to the financial statements. The footnotes were prepared based on the requirements of the Governmental Accounting Standards Board and is intended to inform readers as to the risk associated with the City’s net pension liability, OPEB liabilities and related deferred outflows/inflows of resources. The financial statement disclosures are neutral, consistent, and clear. Difficulties Encountered in Performing the Audit We encountered no difficulties in dealing with management in performing and completing our audit. Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. The attached schedule summarizes the uncorrected misstatement of the financial statements. Management has determined that its effect is immaterial to the financial statements taken as a whole. The uncorrected misstatement or the matters underlying it could potentially cause future period financial statements to be materially misstated, even though, in our judgment, such an uncorrected misstatement is immaterial to the financial statements under audit. Disagreements with Management For purposes of this letter, professional standards define a disagreement with management as a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditors’ report. We are pleased to report that no such disagreements arose during the course of our audit. Management Representations We have requested certain representations from management that are included in the management representation letter, dated July 28, 2025. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the City of Oshkosh’s financial statements or a determination of the type of auditors’ opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. To the Common Council City of Oshkosh Page 4 Internal Control Over Financial Reporting In planning and performing our audit of the financial statements of the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of the City of Oshkosh as of and for the year ended December 31, 2024, in accordance with auditing standards generally accepted in the United States of America, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements, on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified. To the Common Council City of Oshkosh Page 5 Other Items Governmental Fund Balances Presented below is a summary of the City’s governmental fund balances on December 31, 2024, and 2023. This information is provided for assessing financial results for 2024 and indicating financial resources available at the start of the 2025 budget year. General Fund 12/31/2024 12/31/2023 Nonspendable for Inventories and Prepaid Items 426,328$ 310,047$ Unassigned 22,535,640 17,822,646 Total General Fund Balance 22,961,968 18,132,693 Debt Service 2,361,305 1,551,959 Equipment 12,300,852 15,691,525 Permanent Fund 15,859,518 14,143,501 Special Revenue Funds Senior Services 25,865 34,681 Business Improvement District 172,179 115,324 Recycling 3,214,901 2,929,300 Street Lighting 296,859 223,220 Library 51,403 228,655 Museum 1,723,828 1,546,559 Cemetery 396,004 324,220 Community Development Block Grant 4,354,149 4,343,662 Neighborhood Improvement Loan Program 290,189 278,898 Local Revolving Loan Program 2,073,584 2,020,547 Senior Services Revolving Loans 204,582 173,223 Police Special 485,432 298,049 Fire Special 329,371 408,608 Community Development Special 178,111 162,571 Park Revenue Facilities 752,991 686,863 Leach Amphitheater 114,335 96,802 Public Works Special (205,494) (41,332) Garbage Collection and Disposal (111,959) (45,795) Pollock Water Park (125,760) 78,600 Healthy Neighborhood Initiatives 2,470,269 2,699,098 Rental Inspections 45,770 42,317 Special Events 1,055,029 667,978 Total Special Revenue Fund Balances 17,791,638 17,272,048 To the Common Council City of Oshkosh Page 6 Governmental Fund Balances (Continued) Capital Project Funds Special Assessment Improvement 18,786,497$ 16,056,206$ Sidewalk Construction (4,965,560) (3,348,127) Street improvement 11,341,010 8,353,109 Street Tree Memorial (23,511) 189,143 Contract Control 3,783,269 2,993,447 Park Improvement and Acquisition 1,121,353 (1,493,266) Park Subdivision Improvement 434,209 411,039 Mct Rochlin Park Smokestack 2,000 2,000 Senior Center 129,408 125,237 Special Assessment Replacement 3,028,649 - Grand Opera House (149,984) (130,850) Parking Ramp Improvements 469,879 546,308 TIF No. 8 S Aviation Industrial 24,873 28,964 TIF No. 12 Division Street 860,149 807,748 TIF No. 13 Marion Road/ Pearl Avenue (320,523) (587,190) TIF No. 14 Mercy Medical Center 1,285,831 1,039,261 TIF No. 15 Park Plaza/Commerce Street 3,384,967 3,085,646 TIF No. 16 100 Block Redevelopment 828,349 639,430 TIF No. 17 City Centre Redevelopment 642,187 573,740 TIF No. 18 SW Industrial Park Expansion 433,150 (126,138) TIF No. 19 NW Industrial Expansion 1,243,184 903,429 TIF No. 20 South Shore Redevelopment 2,268,439 2,761,099 TIF No. 21 Fox River Corridor 916,373 540,501 TIF No. 23 SW Industrial Park Expansion (3,376,880) (2,696,042) TIF No. 24 Oshkosh Corp E-COAT 257,651 6,208 TIF No. 25 City Center Hotel 146,107 (137,937) TIF No. 26 Aviation Business Park (3,780,028) (3,602,924) TIF No. 27 North Main Street Industrial Park (494,679) (907,293) TIF No. 28 Beach Building Redevelopment 59,840 34,942 TIF No. 29 Morgan District 50,477 30,475 TIF No. 30 Washington Building 73,665 52,516 TIF No. 31 Buckstaff Redevelopment 37,010 48,224 TIF No. 32 Granary Redevelopment 7,419 5,237 TIF No. 33 Lamico Redevelopment 389,499 282,021 TIF No. 34 Oshkosh Corp Headquarters (10,803) (52,821) TIF No. 35 Oshkosh Ave Corridor 2,416,917 1,540,309 TIF No. 36 Merge Redevelopment 64,577 15,730 TIF No. 37 Aviation Plaza 65,186 28,933 TIF No. 38 Pioneer Redevelopment 16,105 638 TIF No. 39 Cabrini School Redevelopment 46,672 39,367 TIF No. 40 Miles Kimball Redevelopment (10,743) (13,217) TIF No. 41 Smith School Redevelopment (11,195) (10,929) TIF No. 42 Morgan Crossing (2,701) (2,975) TIF No. 43 Mill on Main (65,375) (62,219) TIF No. 44 NW Oshkosh Expansion (1,000) - TIF Reserve Fund 41,755 - Total Capital Project Funds 41,443,674 27,968,979 Total Governmental Fund Balances 112,718,955$ 94,760,705$ To the Common Council City of Oshkosh Page 7 General Fund Overall, the City’s general fund increased by $4,829,275 for the year ended December 31, 2024, primarily due to the transfer to other funds. We believe the unassigned fund balance of $22,535,640 is necessary to allow the City to maintain current operations, finance unplanned contingencies, and provide additional cash flow due to the lag in receiving tax revenues and state aids due to the City. In addition, an unassigned fund balance can be used to stabilize the City’s tax rate. Currently the City’s unassigned General Fund balance reports approximately 98% of the General Fund’s fund balance of $22,961,968. The unassigned portion of $22,535,640 is approximately 41% of the General Fund’s expenditures. The City should continue to evaluate the overall unassigned fund balance and have discussions with the finance department in conjunction with the review of the City’s bond rating, longer term borrowing, and capital improvement plan. To the Common Council City of Oshkosh Page 8 Water Operating Results A comparative summary of the Water Utility’s change in net position for the years ended December 31, 2024, and 2023 appears below: 2024 2023 Operating Revenues Charges for Services 19,212,346$ 17,307,349$ Other 210,673 202,629 Total Operating Revenues 19,423,019 17,509,978 Operating Expenses Operation and Maintenance 8,647,047 7,615,686 Depreciation 4,071,255 3,902,091 Taxes 195,757 152,240 Total Operating Expenses 12,914,059 11,670,017 Net Operating income 6,508,960 5,839,961 Nonoperating Revenues (Expenses)(604,771) (680,403) Capital Contributions 64,691 9,485 Transfers Out (1,502,835) (1,542,600) Change in Net Position 4,466,045$ 3,626,443$ To the Common Council City of Oshkosh Page 9 Rate of Return – The Public Service Commission of Wisconsin (PSC) determines rates charge to customers of the water utility by calculating a rate of return on the water utility’s average net rate base. Presented below is a calculation of the rates of return for 2024 and 2023 for the water utility based on the format used by the PSC. The PSC operating income differs from the above operating income by the following items: The PSC considers the property tax equivalent to be an operating expense while it is considered a transfer for financial statement purpose. The PSC no longer allows the water utility to recover depreciation on contributed plant from current rates beginning in 2003; therefore, this depreciation expense is removed from the PSC operating income calculation. 2024 2023 Rate of Return 4.90% 4.60% The current rate of return is appropriate for operating and capital requirements. 0.00% 1.00% 2.00% 3.00% 4.00% 5.00% 6.00% 7.00% 2019 2020 2021 2022 2023 Water Utility's Rates of Return Actual Rate of Return Authorized Rate of Retrun To the Common Council City of Oshkosh Page 10 Sewer Operating Results A comparative summary of the Sewer Utility’s change in net position for the years ended December 31, 2024, and 2023 appears below: 2024 2023 Operating Revenues Charges for Services 20,431,633$ 18,131,795$ Other 4,002 5,744 Total Operating Revenues 20,435,635 18,137,539 Operating Expenses Operation and Maintenance 8,479,652 7,410,170 Depreciation 4,225,355 4,010,004 Taxes 181,144 173,184 Total Operating Expenses 12,886,151 11,593,358 Net Operating income 7,549,484 6,544,181 Nonoperating Revenues (Expenses) (968,250) (1,493,725) Capital Contributions 34,969 - Transfers Out (39,765) - Change in Net Position 6,576,438$ 5,050,456$ Since the sewer utility is not regulated by the PSC and the depreciation expense is a significant component for operating expenses, it is important to evaluate cash flows when evaluating the sewer utility operating results. For the years ended December 31, 2024 and 2023, the cash generated by customer net revenues totaled $10,970,162 and $9,791,537 respectively. To the Common Council City of Oshkosh Page 11 Stormwater Operating Results A comparative summary of the Stormwater Utility’s change in net position for the years ended December 31, 2024, and 2023 appears below: 2024 2023 Operating Revenues Charges for Services 15,300,557$ 14,197,149$ Other 350 20,062 Total Operating Revenues 15,300,907 14,217,211 Operating Expenses Operation and Maintenance 3,888,021 2,682,869 Depreciation 2,733,860 2,584,529 Taxes 54,909 57,776 Total Operating Expenses 6,676,790 5,325,174 Net Operating income 8,624,117 8,892,037 Nonoperating Revenues (Expenses) (1,229,811) (1,423,267) Capital Contributions 39,546 - Change in Net Position 7,433,852$ 7,468,770$ Since the stormwater utility is not regulated by the PSC and the depreciation expense is a significant component for operating expenses, it is important to evaluate cash flows when evaluating the stormwater utility operating results. For the years ended December 31, 2024, and 2023, the cash generated by customer net revenues totaled $11,204,407 and $11,068,936, respectively. Closing We thank you for allowing us to be of service to the City of Oshkosh. We received complete cooperation and appreciated your consideration of our comments and your implementation of suggestions. This information in intended solely for the use by the Common Council, management, and others within the City and is not intended to be and should not be used by anyone other than these specified parties. KerberRose SC KerberRose SC Certified Public Accountants Oshkosh, Wisconsin July 28, 2025 City of Oshkosh Year End: December 31, 2024 Unrecorded journal entries Date: 1/1/2024 To 12/31/2024 Number Date Name Account No Debit Credit PAJE01 12/31/2024 Right to Use Assets GA 18100 GFAC 72,010.00 PAJE01 12/31/2024 Lease Obligations GA 29200 GFAC (72,010.00) PAJE01 12/31/2024 Right To Use Asset 511-1728-1811-00000 TRANS 12,863.00 PAJE01 12/31/2024 Lease Obligation 511-1728-2929-00000 TRANS (12,863.00) PAJE01 12/31/2024 Right to Use Asset 571-0710-1811-00000 INSP 5,772.00 PAJE01 12/31/2024 Lease Obligation 571-0710-2929-00000 INSP (5,772.00) 90,645.00 (90,645.00) To record passed adjustment for leases related to copiers CITY OF OSHKOSH, WISCONSIN Federal and State Awards December 31, 2024 www.kerberrose.com CITY OF OSHKOSH, WISCONSIN Table of Contents December 31, 2024 FEDERAL AND STATE AWARDS Independent Auditors’ Reports on Compliance for Each Major Federal and State Program and on Internal Control Over Compliance and on Schedules of Expenditures of Federal and State Awards Required by the Uniform Guidance and Wisconsin State Single Audit Guidelines 1 - 3 Schedule of Expenditures of Federal Awards 4 Schedule of Expenditures of State Awards 5 Notes to the Schedules of Expenditures of Federal Awards and State Awards 6 Schedule of Findings and Questioned Costs 7 - 8 1 Independent Auditors’ Reports To the Common Council City of Oshkosh, Wisconsin Report on Compliance For Each Major Federal and State Program Opinion on Each Major Federal and State Program We have audited City of Oshkosh, Wisconsin’s compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement and Wisconsin State Single Audit Guidelines that could have a direct and material effect on each of City of Oshkosh, Wisconsin’s major federal and state programs for the year ended December 31, 2024. City of Oshkosh, Wisconsin’s major federal and state programs are identified in the summary of auditors’ results section of the accompanying schedule of findings and questioned costs. In our opinion, City of Oshkosh, Wisconsin complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal and state programs for the year ended December 31, 2024. Basis for Opinion on Each Major Federal and State Program We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and Wisconsin State Single Audit Guidelines. Our responsibilities under those standards, the Uniform Guidance, and State Single Audit Guidelines are further described in the Auditors’ Responsibilities for the Audit of Compliance section of our report. We are required to be independent of City of Oshkosh, Wisconsin and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal and state program. Our audit does not provide a legal determination of City of Oshkosh, Wisconsin’s compliance with the compliance requirements referred to above. Responsibilities of Management for Compliance Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to City of Oshkosh, Wisconsin’s federal and state programs. Auditors’ Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on City of Oshkosh, Wisconsin’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards, Government Auditing Standards, the Uniform Guidance and Wisconsin State Single Audit Guidelines will always detect material noncompliance when it exists. To the Common Council City of Oshkosh, Wisconsin 2 The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about City of Oshkosh, Wisconsin’s compliance with the requirements of each major federal and state program as a whole. In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards, the Uniform Guidance and Wisconsin State Single Audit Guidelines, we: Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding City of Oshkosh, Wisconsin’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. Obtain an understanding of City of Oshkosh, Wisconsin’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance and Wisconsin State Single Audit Guidelines, but not for the purpose of expressing an opinion on the effectiveness of City of Oshkosh, Wisconsin’s internal control over compliance. Accordingly, no such opinion is expressed. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit. Report on Internal Control over Compliance A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal and state program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal or state program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal and state program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified. Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance and Wisconsin State Single Audit Guidelines. Accordingly, this report is not suitable for any other purpose. 3 To the Common Council City of Oshkosh, Wisconsin Report on Schedules of Expenditures of Federal and State Awards Required by Uniform Guidance and Wisconsin State Single Audit Guidelines We have audited the financial statements of the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of City of Oshkosh, Wisconsin, as of and for the year ended December 31, 2024, and the related notes to the financial statements, which collectively comprise City of Oshkosh, Wisconsin’s basic financial statements. We issued our report thereon dated July 28, 2025, which contained unmodified opinions on those financial statements. Our audit was performed for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. The accompanying schedules of expenditures of federal and state awards are presented for purposes of additional analysis as required by the Uniform Guidance and Wisconsin State Single Audit Guidelines and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedules of expenditures of federal and state awards are fairly stated in all material respects in relation to the basic financial statements as a whole. KerberRose SC KerberRose SC Certified Public Accountants Oshkosh, Wisconsin August 4, 2025 . Pass-Pass- Through Through ALN Agency Number U.S. DEPARTMENT OF COMMERCE Economic Development Cluster Investments for Public Works and Economic Development Facilities 11.300 Direct Program 06-01-06131 $- $578,548 $- $578,548 $- U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT CDBG - Entitlement Grants Cluster Community Development Block Grant Entitlement Program 14.218 Wisconsin Department of Administration N/A (307,323) 1,230,466 386,078 1,309,221 - U.S. DEPARTMENT OF JUSTICE Bulletproof Vest Partnership Program 16.607 Direct Program N/A - 12,153 - 12,153 - U.S. DEPARTMENT OF TRANSPORTATION Federal Transit Cluster Federal Transit-Formula Grants (Urbanized Areas Formula Program)20.507 Wisconsin Department of Transportation WI-2024-041-01-5307 (2,089,253) 2,089,253 2,150,752 2,150,752 - Bus and Bus Facilities Formula Program 20.526 Wisconsin Department of Transportation WI-2023-027-00 - 315,352 104,080 419,432 - Total Federal Transit Cluster (2,089,253) 2,404,605 2,254,832 2,570,184 - Formula Grants for Rural Areas Formula Grants for Rural Areas - COVID-19 Funding 20.509 Wisconsin Department of Transportation WI-2024-056-01-00 - - 208,576 208,576 - Highway Safety Cluster - State and Community Highway Safety 20.600 Wisconsin Department of Transportation N/A - 6,522 - 6,522 - Total U.S. Department of Transportation (2,089,253) 2,411,127 2,463,408 2,785,282 - U.S. DEPARTMENT OF TREASURY American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Fund 21.027 Direct Program N/A 15,064,937 - (4,374,029) 10,690,908 - U.S. ENVIRONMENTAL PROTECTION AGENCY Community-Wide Brownfields Assessment Grant 66.818 Direct Program N/A - 7,327 - 7,327 - U.S. DEPARTMENT OF HOMELAND SECURITY Assistance to Forefoghters Grant Program 97.044 Direct Program 2024-F2-GB01-P410-4101-D - 33,333 - 33,333 - U.S. DEPARTMENT OF MILITARY AFFAIRS Homeland Security Grant Program 97.067 Direct Program N/A - 8,690 - 8,690 - TOTAL FEDERAL ASSISTANCE $12,668,361 $4,281,644 $(1,524,543) $15,425,462 $- 12/31/2024 Expenditures Total Deferred Grantor Agency/Federal Program Title Schedule of Expenditures of Federal Awards CITY OF OSHKOSH, WISCONSIN Subrecipient Payments or Value Accrued Revenue (Deferred)Cash (Accrued) Received (Refunded)1/1/2024 Revenue For the Year Ended December 31, 2024 See Notes to the Schedule of Expenditures of Federal Awards 4 Pass-Through (Accrued)Accrued Entity Deferred Cash (Deferred) State I.D.Pass-Through Identifying Revenue Received Revenue Total Subrecipient Grantor Agency/State Program Title Number Agency Number 1/1/2024 (Refunded)12/31/2024 Expenditures Payment DEPARTMENT OF NATURAL RESOURCES Recycling Grant 370.670 Direct Program N/A -$ 237,193$ -$ 237,193$ -$ Urban Forestry Grant 370.587 Direct Program 19UF1360 - 25,000 22,489 47,489 - Total Department of Natural Resources - 262,193 22,489 284,682 - DEPARTMENT OF TRANSPORTATION Paratransit Aids 395.175 Direct Program N/A - 58,545 - 58,545 - Tier B Transit Operating Aids 395.176 Direct Program N/A - 1,132,987 - 1,132,987 - Planning Commission Program 395.461 Direct Program N/A - 5,553 - 5,553 - Total Department of Transportation - 1,197,085 - 1,197,085 - DEPARTMENT OF MILITARY AFFAIRS Regional Emergency Response Teams 465.306 Direct Program N/A (11,269) 33,807 11,269 33,807 - Hazard Mitigation Grant 465.305 Direct Program FEMA-4343-DR-WI - 12,650 - 12,650 - Total Department of Military Affairs (11,269) 46,457 11,269 46,457 - DEPARTMENT OF ADMINISTRATION Housing Cost Reduction Initiative 505.703A Direct Program N/A - - - - - TOTAL STATE PROGRAMS (11,269)$ 1,505,735$ 33,758$ 1,528,224$ -$ CITY OF OSHKOSH, WISCONSIN Schedule of Expenditures of State Awards For the Year Ended December 31, 2024 See Notes to the Schedule of Expenditures of State Awards 5 CITY OF OSHKOSH, WISCONSIN Notes to the Schedule of Expenditures of Federal and State Awards For the Year Ended December 31, 2024 6 Note 1: Basis of Presentation The accompanying schedules of expenditures of federal awards and state awards for the City are presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guidelines issued by the Wisconsin Department of Administration. The schedules of expenditures of federal awards and state awards include all federal and state awards of the City. Because the schedules present only a selected portion of the operations of the City, they are not intended to and do not present the financial position, changes in net position, or cash flows of the City. Note 2: Significant Accounting Policies Expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with expenditures reported in the City’s 2024 fund financial statements. Accounts receivable at year-end consists of federal and state program expenditures scheduled for reimbursement to the City in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded City expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The City has not elected to charge a de minimis rate of 10% of modified total costs. Note 3: Oversight Agencies The federal and state oversight agencies for the City are as follows: Federal - U.S. Department of Environmental Protection Agency State - Wisconsin Department of Transportation Note 4: Indirect Cost Rate A nonfederal and state entity may have a federal and state negotiated indirect cost rate that is being used for federal and state awards. In general, under 2 CFR 200.414(f), if an entity has never received a negotiated indirect cost rate, the entity may elect to use a 10% de minimis indirect cost rate. Further, 2 CFR 200.510(b)(6) states that the notes to the schedules of expenditures of federal awards and state awards must include whether or not the nonfederal and state entity has elected to use the 10% de minimis indirect cost rate. The City has elected not to use the 10% de minimis indirect cost rate. CITY OF OSHKOSH, WISCONSIN Schedule of Findings and Questioned Costs For the Year Ended December 31, 2024 7 Section I – Summary of Auditors’ Results Basic Financial Statements Type of auditors’ report issued: Unmodified Internal control over financial reporting Material weakness(es) identified?No Significant deficiency(ies) identified?None Reported Noncompliance material to basic financial statements noted? No Federal and State Awards Internal control over major program: Material weakness(es) identified?No Significant deficiency(ies) identified?None Reported Type of auditors’ report issued on compliance for major programs Unmodified Any audit findings disclosed that are required to be reported in accordance With the Uniform Guidance? No Any audit findings disclosed that are required to be reported in accordance with State Single Audit Guidelines? No Identification of major federal programs: ALN Name of Federal Program 20.507 20.526 21.027 Federal Transit Cluster Federal Transit-Formula Grants Bus and Bus Facilities Formula Program Coronavirus State and Local Fiscal Recovery Fund Identification of major state program: State ID Number Name of State Program 395.176 Tier B Transit Operating Aids Audit threshold used to determine between Type A and Type B programs: Federal Awards $750,000 State Awards $250,000 Auditee qualified as low-risk auditee Yes CITY OF OSHKOSH, WISCONSIN Schedule of Findings and Questioned Costs For the Year Ended December 31, 2024 8 Section II – Financial Statement Findings There are no findings related to the basic financial statements required to be reported under Government Auditing Standards for the year ended December 31, 2024. Section III – Federal and State Award Findings and Questioned Costs There are no findings related to the federal and state awards for the year ended December 31, 2024. Section IV – Other Issues 1. Does the auditor have substantial doubt as to the auditee’s ability to continue as a going concern?No 2. Does the audit report show audit issues (i.e., material non-compliance, non-material, non-compliance, questioned cost, material weakness, significant deficiencies, management letter comment, excess revenue or excess reserve) related to grant/contracts with funding agencies that require audits to be in accordance with the State Single Audit Guidelines: Department of Natural Resources No Department of Transportation No 3. Was a Management Letter or other document conveying audit comments issued as a result of this audit? Yes T O :T O :Honorable Mayor and Members of the Common Council F R O M :F R O M :Julie Calmes, Director of Finance D A T E :D A T E :September 09, 2025 S U B J E C T :S U B J E C T :Report of Bills B a c k g r o u n dBackground Th e item s below are bein g presen ted for approv al by th e O sh k osh Com m on Cou n cil. Th ese item s h av e been properly au dited an d certified by th e City Com ptroller an d are h erew ith su bm itted for you r allow an ce in th e am ou n t of $5 ,2 3 3 ,3 3 6 .1 0 Bills paid Au g u st 2 2 an d 2 9 , 2 0 2 5 $3 ,9 3 2 ,9 7 3 .6 1 Payroll paid Au g u st 2 9 , 2 0 2 5 $1 ,3 0 0 ,3 6 2 .4 9 A t t a c h m e n t sAttachments 08222025 Check run 08292025 Check run CHECK NUMBER CHECK DATE VENDOR NAME AMOUNT 14251 08/22/2025 AECOM INC 17,346.00 14252 08/22/2025 AIRGAS USA LLC 1,243.12 14253 08/22/2025 BAKER & TAYLOR BOOKS 351.74 14254 08/22/2025 BELSON CO 222.64 14255 08/22/2025 BROOKS TRACTOR INC 3,228.00 14256 08/22/2025 BROWN AND CALDWELL 3,282.91 14257 08/22/2025 CARRICO AQUATIC RESOURCES INC 841.15 14258 08/22/2025 CHEMTRADE CHEMICALS US LLC 4,580.52 14259 08/22/2025 CINTAS CORPORATION NO 2 455.76 14260 08/22/2025 CINTAS 2,585.05 14261 08/22/2025 DR HANSEN PLUMBING LLC 5,748.58 14262 08/22/2025 EMMONS BUSINESS INTERIORS 3,050.10 14263 08/22/2025 ENVISIONWARE INC 1,575.00 14265 08/22/2025 FIRELINE SPRINKLER CORPORATION 1,347.96 14266 08/22/2025 CENGAGE LEARNING INC 329.13 14267 08/22/2025 GALLAGHER BENEFIT SERVICES INC 6,000.00 14268 08/22/2025 GANNETT WISCONSIN LOCALIQ 2,027.81 14269 08/22/2025 HOLIDAY WHOLESALE 1,079.06 14270 08/22/2025 JIM COLLINS 59.12 14271 08/22/2025 LEE BEVERAGE 49.46 14272 08/22/2025 MACQUEEN EQUIPMENT GROUP 1,384.36 14273 08/22/2025 MCC INC 10,504.28 14274 08/22/2025 MIDWEST TAPE LLC 352.61 14275 08/22/2025 NAVIGATE WELLBEING SOLUTIONS 1,932.00 14276 08/22/2025 NORTHERN LAKE SERVICE INC 938.27 14277 08/22/2025 OSHKOSH CONVENTION AND VISITORS BUREAU INC 223,421.29 14278 08/22/2025 PACKER CITY INTL TRUCKS INC 859.79 14279 08/22/2025 PACKER CITY INTL TRUCKS INC 94.32 14280 08/22/2025 PINGRY-CASWELL INC 26.53 14281 08/22/2025 PLYMOUTH LUBRICANTS 361.25 14282 08/22/2025 POMP'S TIRE SERVICES INC 7,591.88 14283 08/22/2025 PREMISE HEALTH EMPLOYER SOLUTIONS LLC 42,259.82 14284 08/22/2025 PROFESSIONAL SVC INDUSTRIES 31,346.96 14285 08/22/2025 QUALITY TRUCK CARE CENTER INC 446.05 14286 08/22/2025 REINDERS INC 622.88 14287 08/22/2025 RUEKERT & MIELKE INC 608.00 14288 08/22/2025 SEILER INSTRUMENT AND MFG CO INC 318.30 14289 08/22/2025 SERVICEMASTER BLDG MAINTENANCE 1,223.60 14290 08/22/2025 SPEEDY CLEAN DRAIN & SEWER 56,494.64 14291 08/22/2025 THE ICEE COMPANY 493.40 14292 08/22/2025 VC3 INC 6,316.00 14293 08/22/2025 ON TIME EMBROIDERY INC 508.00 14294 08/22/2025 UNITED PARCEL SERVICE 92.35 14295 08/22/2025 VINTON CONSTRUCTION INC 369,651.26 14296 08/22/2025 WALLY SCHMID EXCAVATING INC 16,200.00 14297 08/22/2025 WI PUBLIC SERVICE CORP 27,883.88 14298 08/22/2025 WINDOW GENIE OF APPLETON AND OSHKOSH 1,250.00 14299 08/22/2025 WINNEBAGO COUNTY TREASURER 1,017.48 14300 08/22/2025 WINNEBAGO COUNTY TREASURER 80,336.77 14301 08/22/2025 WISCOLIFT INC 106.88 5006493 08/22/2025 EXPRESS ELEVATOR LLC 1,970.00 5006494 08/22/2025 OSHKOSH MARRIOTT WATERFRONT HOTEL & CONVENTION CTR 60.00 5006495 08/22/2025 PATRICK WYDEVEN 1,200.00 5006496 08/22/2025 AHMED AWADALLAH 32.25 5006497 08/22/2025 ALEXANDER CHEMICAL CORPORATION 12,708.00 5006498 08/22/2025 AMERICAN CONSERVATION & BILLING SOLUTIONS INC 4,161.00 5006499 08/22/2025 LIGHTHOUSE TITLE INC 100.50 5006500 08/22/2025 BLACKSTONE AUDIO INC 26.94 5006501 08/22/2025 BOUND TREE MEDICAL LLC 3,091.02 5006502 08/22/2025 BONNIE J BRENNAN 71.89 5006503 08/22/2025 NEW ZOO AND ADVENTURE PARK 313.00 5006504 08/22/2025 CHIPPEWA VALLEY TECHNICAL COLLEGE 1,500.00 5006505 08/22/2025 CROWN LIFT TRUCKS 58,453.90 5006506 08/22/2025 E POWER MARKETING 6,175.15 5006507 08/22/2025 EMMA EISNER 305.40 5006508 08/22/2025 ENSURITY MOBILE CORP 1,250.00 5006509 08/22/2025 FLOORQUEST LLC 797.09 5006510 08/22/2025 FOX VALLEY TECH COLLEGE 1,164.00 5006511 08/22/2025 GREATAMERICA FINANCIAL SVCS 188.27 5006512 08/22/2025 GUARANTY TITLE SERVICES INC 47.66 5006513 08/22/2025 JO E OR NICHOLAS J HELF 43.60 5006514 08/22/2025 HINDMAN LLC 1,400.00 5006515 08/22/2025 HMF INNOVATIONS LLC 8,465.00 5006516 08/22/2025 INGRAM LIBRARY SERVICES LLC 650.87 5006517 08/22/2025 ISAAC SCHWARTZ 250.00 5006518 08/22/2025 JEWELL ASSOCIATES ENGINEERS INC 1,500.00 5006519 08/22/2025 JOSEPH GOGO 87.79 5006520 08/22/2025 JX ENTERPRISES INC 458.02 5006521 08/22/2025 KENT ADHESIVE PRODUCTS COMPANY 325.60 5006522 08/22/2025 KITZ AND PFEIL INC 29.31 5006523 08/22/2025 KUENY ARCHITECTS LLC 208,406.61 5006524 08/22/2025 LAWSON PRODUCTS, INC 357.37 5006525 08/22/2025 AMBER R LENHARDT 183.67 5006526 08/22/2025 TRACY OR JIM MARIN 131.52 5006527 08/22/2025 MATHESON TRI-GAS INC 10,701.00 5006528 08/22/2025 MATTHEW HARRIS 197.96 5006529 08/22/2025 MICHAEL MALONE 500.00 5006530 08/22/2025 MICONEX INC 6,750.00 5006531 08/22/2025 MIDWEST REALTY MANAGEMENT INC 11.68 5006532 08/22/2025 NAPA AUTO PARTS 322.70 5006533 08/22/2025 OAKWOOD GARDENS REIMAGINED LLC 300.00 5006534 08/22/2025 ASHLYNN ANDERSON 200.00 5006535 08/22/2025 GDS PROPERTIES 7,474.56 5006536 08/22/2025 GDS PROPERTIES 6,548.65 5006537 08/22/2025 OSHKOSH AREA SCHOOL DISTRICT 4,644.33 5006538 08/22/2025 PREMIER REAL ESTATE MANAGEMENT LLC 13.21 5006539 08/22/2025 RADDATZ FARM LLC 300.00 5006540 08/22/2025 RANDY PETERSON 325.00 5006541 08/22/2025 RANGER SERVICES INC 750.00 5006542 08/22/2025 RELIANT FIRE APPARATUS INC 294.59 5006543 08/22/2025 RETTLER CORPORATION 4,950.00 5006544 08/22/2025 RICHARD H DRIEHAUS MUSEUM 10,000.00 5006545 08/22/2025 SAIKI DESIGN INC.13,001.25 5006546 08/22/2025 STAGE INVESTMENTS LLC 78.64 5006547 08/22/2025 TEREX USA LLC 4,001.99 5006548 08/22/2025 THE HOME DEPOT PRO 3.96 5006549 08/22/2025 THE NORTHSPAN GROUP 6,760.97 5006550 08/22/2025 THEDACARE LABORATORIES 42.50 5006551 08/22/2025 THOMAS R KARRELS PE SC 18,000.00 5006552 08/22/2025 TITAN PROPERTY MANAGEMENT LLC 1,000.00 5006553 08/22/2025 TOYS FOR TRUCKS INC 658.71 5006554 08/22/2025 UMS PRINT SOLUTIONS LLC 387.82 5006555 08/22/2025 US BANK TRUST 7,475.00 5006556 08/22/2025 U S POST OFFICE 600.00 5006557 08/22/2025 WHEEL AND SPROCKET INC 2,519.82 5006558 08/22/2025 WI DEPT OF TRANSPORTATION 3,376.55 5006559 08/22/2025 WI RURAL WATER ASSOCIATION 440.00 5006560 08/22/2025 WINNEFOX LIBRARY SYSTEM 16,958.95 5006561 08/22/2025 WRIGHT WEBER MANAGEMENT LLC 29.05 5006562 08/22/2025 XYLEM DEWATERING SOLUTIONS INC 53,811.00 1,439,381.28 CHECK NUMBER CHECK DATE VENDOR NAME AMOUNT 14302 08/26/2025 JIM FISCHER INC 149,641.75 14303 08/29/2025 ADVANTAGE POLICE SUPPLY INC 32,110.00 14304 08/29/2025 AECOM INC 2,297.45 14305 08/29/2025 BELSON CO 326.36 14306 08/29/2025 BRETT ROBERTSON 14.29 14307 08/29/2025 BROOKS TRACTOR INC 2,385.55 14308 08/29/2025 CHEMTRADE CHEMICALS US LLC 4,586.51 14309 08/29/2025 CINTAS CORPORATION NO 2 890.07 14310 08/29/2025 COMMUNICATIONS ENGINEERING CO 1,920.00 14311 08/29/2025 CONSTELLATION ENERGY SERVICES 505.76 14312 08/29/2025 CORE AND MAIN LP 330.00 14313 08/29/2025 DIGITAL PRINTING INNOVATIONS 375.00 14314 08/29/2025 ENVIRONMENTAL MANAGEMENT AND TESTING SERVICES 1,000.00 14315 08/29/2025 ENVISIONINK PRINTING SOLUTIONS INC 352.00 14316 08/29/2025 EVOQUA WATER TECHNOLOGIES LLC 8,003.52 14317 08/29/2025 FRANK'S RADIO SERVICE INC 8,248.86 14318 08/29/2025 GODFREY AND KAHN SC 9,672.00 14319 08/29/2025 JFTCO INC 7,601.57 14320 08/29/2025 KERBERROSE S.C.4,950.00 14321 08/29/2025 MCC INC 1,669.85 14322 08/29/2025 MECHANICAL TECHNOLOGIES INC 4,212.18 14323 08/29/2025 MONROE TRUCK EQUIPMENT 951.70 14324 08/29/2025 PACKER CITY INTL TRUCKS INC 3,674.61 14325 08/29/2025 PLYMOUTH LUBRICANTS 467.76 14326 08/29/2025 POMP'S TIRE SERVICES INC 8,220.55 14327 08/29/2025 QUALITY TRUCK CARE CENTER INC 261.95 14328 08/29/2025 RAINBOW PRINTING 1,470.00 14329 08/29/2025 RENNING LEWIS AND LACY SC 2,892.00 14330 08/29/2025 RNOW INC 300.55 14331 08/29/2025 NES ECOLOGICAL SERVICES 13,186.42 14332 08/29/2025 SADOFF IRON AND METAL COMPANY 718.72 14333 08/29/2025 SERVICEMASTER BLDG MAINTENANCE 2,129.60 14334 08/29/2025 TYLER TECHNOLOGIES INC 45,297.87 14335 08/29/2025 U S VENTURE HOLDINGS INC 76.00 14336 08/29/2025 THE UNIFORM SHOPPE OF GREEN BAY INC 9,140.95 14337 08/29/2025 UNITED PARCEL SERVICE 57.61 14338 08/29/2025 VENTEK INTERNATIONAL 537.02 14339 08/29/2025 WI PUBLIC SERVICE CORP 13,718.66 14340 08/29/2025 WINNEBAGO COUNTY TREASURER 7,217.64 14341 08/29/2025 AUGUST WINTER & SONS INC 1,029,720.91 5006563 08/29/2025 ADVANCE CONSTRUCTION INC 274,839.94 5006564 08/29/2025 ANCHORAGE PROPERTIES LP 62.08 5006565 08/29/2025 ANDERSON BROS INC 4,720.00 5006566 08/29/2025 ASSOCIATED APPRAISAL CONSULTANTS INC 39,491.67 5006567 08/29/2025 BOUND TREE MEDICAL LLC 524.11 5006568 08/29/2025 DALE OR VIRGINIA BROOKS 37.25 5006569 08/29/2025 PATRICK N BURNS 146.32 5006570 08/29/2025 CHARLES CARLSON 271.60 5006571 08/29/2025 CHICAGO DISTRIBUTION CENTER 50.40 5006572 08/29/2025 DAVID TENOR CORPORATION 231,704.05 5006573 08/29/2025 DONOHUE & ASSOCIATES INC 104,045.40 5006574 08/29/2025 CLAYTON T ECKSTEIN 13.40 5006575 08/29/2025 EMSAR INC 955.00 5006576 08/29/2025 ENGRAVING AND AWARDS OF NE INC 332.20 5006577 08/29/2025 GEAR WASH LLC 3,576.00 5006578 08/29/2025 FOX VALLEY TECH COLLEGE 171.60 5006579 08/29/2025 FRANCO HOMES LLC 107.91 5006580 08/29/2025 GALLS LLC 574.10 5006581 08/29/2025 GRAEF USA INC 21,343.00 5006582 08/29/2025 HOLBROOK TENNIS COURT SERVICES LLC 1,500.00 5006583 08/29/2025 HYDROCLEAN EQUIPMENT INC 456.65 5006584 08/29/2025 JASON ELLIS 25.20 5006585 08/29/2025 JX ENTERPRISES INC 356.28 5006586 08/29/2025 KIESLER POLICE SUPPLY INC 2,923.00 5006587 08/29/2025 KLINK HYDRAULICS LLC 209.37 5006588 08/29/2025 LAWSON PRODUCTS, INC 436.19 5006589 08/29/2025 THE LEAGUE OF WISCONSIN MUNICIPALITIES 900.00 5006590 08/29/2025 LF GEORGE INC 48,156.00 5006591 08/29/2025 MARTELLE WATER TREATMENT INC 41,924.40 5006592 08/29/2025 MATHESON TRI-GAS INC 4,323.75 5006593 08/29/2025 ELLEN J MOORE 48.57 5006594 08/29/2025 NAPA AUTO PARTS 1,075.47 5006595 08/29/2025 OMNI GLASS & PAINT INC 975.00 5006596 08/29/2025 EMMANUEL MADUT 45.00 5006597 08/29/2025 TROY LENTZ 10.00 5006598 08/29/2025 CITY OF OSHKOSH 4,121.00 5006599 08/29/2025 CITY OF OSHKOSH 300.00 5006600 08/29/2025 GRETCHEN HERRMANN 925.00 5006601 08/29/2025 R & R INDUSTRIES INC 202.64 5006602 08/29/2025 REAL PROPERTY MANAGEMENT LAKESHORE 626.43 5006603 08/29/2025 KATHERINE A REED 33.88 5006604 08/29/2025 RELIANT FIRE APPARATUS INC 5,498.51 5006605 08/29/2025 ROHDE BROTHERS INC 55,025.00 5006606 08/29/2025 STERICYCLE INC 249.35 5006607 08/29/2025 THE WISCONSIN PARTNERSHIP FOR HOUSING DEV INC 114,740.50 5006608 08/29/2025 TIMECLOCK PLUS LLC 1,771.88 5006609 08/29/2025 TITAN PROPERTY MANAGEMENT LLC 59.98 5006610 08/29/2025 US TREASURY 1,432.92 5006611 08/29/2025 SANDRA JEAN VILLALOBOS 39.47 5006612 08/29/2025 VISU-SEWER LLC 127,701.06 5006613 08/29/2025 VON BRIESEN AND ROPER SC 7,841.80 5006614 08/29/2025 SUSAN A OR BILL R VOSTERS 37.20 5006615 08/29/2025 WHITE CAP LP 3,664.98 5006616 08/29/2025 WI DEPT OF NATURAL RESOURCES 130.00 5006617 08/29/2025 WI DEPT OF NATURAL RESOURCES 70.00 5006618 08/29/2025 WI RURAL WATER ASSOCIATION 220.00 5006619 08/29/2025 WISCONSIN TUBING LLC 206.80 5006620 08/29/2025 ZILLGES MATERIALS INC 594.00 5006621 08/28/2025 DEAN M SMITH 438.37 5006622 08/28/2025 EXPERT TOWING & RECOVERY 44.00 5006623 08/28/2025 HEATHER BRICKHAM 33.38 5006624 08/28/2025 VERIZON WIRELESS 120.03 2,493,592.33 D A T E :D A T E :September 09, 2025 S U B J E C T :S U B J E C T :July 2025 Financial Reports A t t a c h m e n t sAttachments July 2025 Financial Reports Finance Department City Hall, 215 Church Avenue P.O. Box 1130 Oshkosh, WI 54903-1130 920.236.5005 http://www.oshkoshwi.gov September 09, 2025 Honorable Mayor and Members of the Common Council City of Oshkosh, Wisconsin Honorable Mayor and Members of the Common Council, Attached are the Monthly Financial Reports for City for the month of July 2025. Respectfully submitted, Julie Calmes, Finance Director JC/TJ Enc Fund Changes and Amendments Revised Budget Current Year To Date Current Year % of Budget GENERAL FUND $ $ 10,250 55,377,271 $ 33,543,524 61% SENIOR SERVICES REVOLVING FUND - 78,500 34,945 45% CDBG REVOLVING LOAN FUND - 257,000 95,392 37% BUSINESS IMPROVEMENT DISTRICT - 222,110 245,506 111% RECYCLING - 1,221,300 1,110,705 91% GARBAGE COLLECTION & DISPOSAL - 2,060,000 2,038,035 99% POLICE SPECIAL FUNDS - 95,900 166,852 174% STREET LIGHTING FUND - 1,110,600 1,093,813 98% SPECIAL EVENTS - 4,721,956 532,678 11% MUSEUM MEMBERSHIP FUND 28,250 204,350 37,524 18% SENIOR SERVICES - 798,800 599,513 75% FIRE SPECIAL REVENUE 37,337 129,623 92,788 72% AMBULANCE SERVICES 291,500 6,706,200 8,069,667 120% LIBRARY - 4,783,894 4,441,884 93% MUSEUM - 1,343,400 1,080,366 80% MUSEUM COLLECTIONS - 54,500 32,436 60% CEMETERY - 532,900 469,264 88% COMMUNITY DEVEL SPECIAL FUNDS - - 250,000 0% PARKS REVENUE FACILITIES 77,700 478,700 213,573 45% LEACH AMPHITHEATER - 114,500 70,016 61% PUBLIC WORKS SPECIAL FUND - 880,000 420,220 48% POLLOCK WATER PARK - 596,100 451,502 76% NEIGHBORHOOD IMPROV LOAN PRGRM - - - 0% HEALTHY NEIGHBORHOOD INITIATVE - 85,000 236,487 278% COMMUNITY DEVLP BLOCK GRANT - 801,434 426,076 53% LOCAL GO EDC REV LOAN PROGRAM - 100,000 (189) 0% STREET IMPROVEMENT FUND - - 140,700 0% SPECIAL ASSESSMENT IMPROVEMENT - 3,630,300 2,272,235 63% CONTRACT CONTROL FUND - 28,060,200 - 0% ENTERPRISE CAPITAL FUND - 19,391,500 - 0% EQUIPMENT FUND 84,000 16,870,250 840,000 5% PARKS IMPROVEMENT - 1,275,000 - 0% PARK SUBDIVISION IMPROVEMENT - 6,000 28,660 478% TREE & BENCH MEMORIAL - 110,000 54,002 49% SPECIAL ASSESSMENT REPLACEMENT - - 3,124,655 0% DEBT SERVICE FUND - 13,650,000 14,428,570 106% GRAND OPERA HOUSE FUND - 170,000 170,000 100% TIF #25 CITY CENTR HOTEL - 156,500 166,471 106% OSHKOSH CONVENTION CENTRE - 2,557,900 1,284,394 50% TIF #26 AVIATION BUS PRK - - - 0% PARKING RAMP FUND - 120,000 46,083 38% TIF #27 N MAIN IND PARK - 410,000 682,138 166% PARKING UTILITY - 103,900 90,825 87% TIF #28 - BEACH BUILDING REDEV - 53,000 47,388 89% City of Oshkosh, WI All Funds Statement of Revenues July 2025 Adopted Budget 55,367,021 $ 1,221,300 2,060,000 95,900 78,500 257,000 222,110 798,800 92,286 6,414,700 1,110,600 4,721,956 176,100 532,900 - 401,000 4,783,894 1,343,400 54,500 - 85,000 801,434 114,500 880,000 596,100 28,060,200 19,391,500 16,786,250 100,000 - 3,630,300 - 13,650,000 170,000 1,275,000 6,000 110,000 120,000 410,000 103,900 156,500 2,557,900 - 53,000 58.33% OF THE FISCAL YEAR HAS ELAPSED 09/03/2025 03:27 PAGE: 1 City of Oshkosh, WI All Funds Statement of Revenues July 2025 TRANSIT UTILITY - 7,924,836 3,888,289 49% TIF #29 MORGAN DISTRICT - 19,000 16,354 86% TIF #30 WASHINGTON BUILDING - 55,000 48,208 88% IND PARK LAND ENTERPRISE FUND - 510,000 - 0% TIF #31 BUCKSTAFF REDEVE - 600,000 394,813 66% TIF #32 GRANARY REDEVELOPMENT - 12,000 11,789 98% TIF #33 LAMICO REDEVELOPMENT - 230,000 205,151 89% TIF #24 OSHKOSH CORP E-COAT - 173,500 227,164 131% TIF #14 MERCY MEDICAL CENTER - 505,000 451,710 89% TIF #15 PARK PLAZA COMMERCE ST - 163,100 220,270 135% TIF #16 100 BLOCK REDEVELOPMNT - 144,600 130,113 90% TIF #19 NW INDUSTRIAL EXPANSN - 274,000 259,728 95% TIF #08 S AVIATION - - - 0% TIF #17 CITY CENTER REDEVELOP - 231,600 260,843 113% TIF #18 SOUTH WEST INDUSTRIAL - 479,000 532,266 111% TIF #20 SOUTH SHORE REDEVELOP - - 1,049 0% TIF #21 FOX RIVER CORR - 525,000 469,108 89% TIF #12 DIVISION ST - 147,600 133,591 91% TIF #13 MARION RD/PEARL - 315,100 298,296 95% TIF #23 SW IND PARK EXP - 15,000 13,171 88% WATER UTILITY - 23,330,000 11,728,091 50% SEWER UTILITY - 21,330,500 12,582,256 59% STORMWATER UTILITY - 16,703,500 9,525,500 57% INSPECTION SERVICES - 1,007,470 735,971 73% TIF #34 OSHKOSH CORP HEADQTRS - 1,200,000 997,537 83% TIF #35 OSHKOSH AVE CORRIDOR - 590,000 593,181 101% TIF #36 MERGE REDEVELOPMENT - 422,000 384,751 91% TIF #37 AVIATION PLAZA - 167,000 172,099 103% TIF #38 PIONEER REDEVELOPMENT - 11,000 914 8% TIF #39 CABRINI SCHOOL REDEV - 44,000 38,438 87% TIF #40 MILES KIMBALL REDEVEL - 30,000 22,046 73% TIF #41 SMITH SCHOOL REDEVELOP - 11,000 10,376 94% TIF #42 MORGAN CROSSING II - 500 30 6% TIF #43 MILL ON MAIN - - 2 0% TIF #44 - NW OSHKOSH EXPANSION - - - 0% HEALTH INSURANCE FUND - 13,225,200 6,749,914 51% WORKERS COMPENSATION - 1,011,700 1,011,700 100% FIELD OPS INTERNAL SERVICE - 6,232,800 3,151,592 51% PROPERTY TAXES - - - 0% TRUST FUNDS - 1,314,700 1,203,367 92% REDEVELOPMENT AUTHORITY - 156,000 258,354 166% Total $ $ 529,037 268,430,294 $ 135,856,726 51% 55,000 510,000 600,000 7,924,836 19,000 505,000 163,100 144,600 12,000 230,000 173,500 479,000 - 525,000 274,000 - 231,600 23,330,000 21,330,500 16,703,500 147,600 315,100 15,000 422,000 167,000 11,000 1,007,470 1,200,000 590,000 500 - - 44,000 30,000 11,000 267,901,257 $ - 1,314,700 156,000 13,225,200 1,011,700 6,232,800 58.33% OF THE FISCAL YEAR HAS ELAPSED 09/03/2025 03:27 PAGE: 1 Fund Adopted Budget Current Year Budget Current Year To Date Current Year % of Budget GENERAL FUND $ 55,359,021 $ $ 55,570,309 $ 27,634,657 50% SENIOR SERVICES REVOLVING FUND 58,700 68,028 20,091 30% CDBG REVOLVING LOAN FUND 239,411 239,411 93,566 39% BUSINESS IMPROVEMENT DISTRICT 255,000 255,000 114,076 45% RECYCLING 1,141,524 1,141,778 434,211 38% GARBAGE COLLECTION & DISPOSAL 1,978,990 2,000,652 1,039,771 52% POLICE SPECIAL FUNDS 229,558 422,598 73,074 17% STREET LIGHTING FUND 1,110,600 1,152,986 526,142 46% SPECIAL EVENTS 3,215,633 6,326,263 2,548,258 40% MUSEUM MEMBERSHIP FUND 269,700 297,950 65,900 22% SENIOR SERVICES 797,374 828,417 379,594 46% FIRE SPECIAL REVENUE 38,873 285,262 105,060 37% AMBULANCE SERVICES 6,398,782 6,461,739 2,678,716 41% LIBRARY 4,640,185 4,640,185 2,469,527 53% MUSEUM 1,351,610 1,351,610 640,695 47% MUSEUM COLLECTIONS 65,900 71,055 12,171 17% CEMETERY 561,821 561,821 248,938 44% COMMUNITY DEVEL SPECIAL FUNDS 10,500 10,500 - 0% PARKS REVENUE FACILITIES 348,137 475,837 206,690 43% LEACH AMPHITHEATER 111,383 111,383 61,647 55% PUBLIC WORKS SPECIAL FUND 758,456 758,536 698,061 92% POLLOCK WATER PARK 599,195 599,195 206,043 34% NEIGHBORHOOD IMPROV LOAN PRGRM 218,100 218,100 - 0% HEALTHY NEIGHBORHOOD INITIATVE 628,076 628,076 191,884 31% COMMUNITY DEVLP BLOCK GRANT 2,256,001 3,291,310 426,076 13% LOCAL GO EDC REV LOAN PROGRAM 400,000 400,000 - 0% STREET IMPROVEMENT FUND - - - 0% SPECIAL ASSESSMENT IMPROVEMENT 1,307,142 1,307,142 560,889 43% CONTRACT CONTROL FUND 32,590,325 98,112,550 10,825,894 11% ENTERPRISE CAPITAL FUND 86,315,470 162,531,773 2,502,228 2% EQUIPMENT FUND 5,746,294 23,241,130 3,129,725 13% PARKS IMPROVEMENT 4,544,365 6,094,962 234,423 4% PARK SUBDIVISION IMPROVEMENT - - - 0% TREE & BENCH MEMORIAL 154,000 154,000 19,545 13% SPECIAL ASSESSMENT REPLACEMENT - - - 0% DEBT SERVICE FUND 15,200,000 15,200,000 7,359,667 48% GRAND OPERA HOUSE FUND 35,900 36,588 25,991 71% TIF #25 CITY CENTR HOTEL 150 150 115,409 76939% OSHKOSH CONVENTION CENTRE 2,412,762 2,506,361 980,500 39% TIF #26 AVIATION BUS PRK 150 150 150 100% PARKING RAMP FUND 99,800 99,800 20,046 20% TIF #27 N MAIN IND PARK 100,150 100,150 150 0% PARKING UTILITY 207,447 209,447 42,135 20% TIF #28 - BEACH BUILDING REDEV 150 150 46,711 31141% TRANSIT UTILITY 15,661,171 15,990,809 3,427,305 21% TIF #29 MORGAN DISTRICT 150 150 150 100% City of Oshkosh, WI All Funds Statement of Expenditures July 2025 Carry-over Encumbrances and Amendments 211,288 9,328 - - 254 21,662 193,040 42,386 3,110,630 28,250 31,043 246,389 62,957 - - 5,155 - - 127,700 - 80 - - - 1,035,309 - - - 65,522,225 76,216,302 17,494,836 1,550,597 - - - - 688 - 93,599 - - - 2,000 - 329,638 - 58.33% OF THE FISCAL YEAR HAS ELAPSED 09/03/2025 03:02 PAGE: 1 City of Oshkosh, WI All Funds Statement of Expenditures July 2025 TIF #30 WASHINGTON BUILDING 38,150 38,150 150 0% IND PARK LAND ENTERPRISE FUND 30,700 30,700 3,653 12% TIF #31 BUCKSTAFF REDEVE 570,250 570,250 150 0% TIF #32 GRANARY REDEVELOPMENT 11,150 11,150 150 1% TIF #33 LAMICO REDEVELOPMENT 220,150 395,150 150 0% TIF #24 OSHKOSH CORP E-COAT 150 150 150 100% TIF #14 MERCY MEDICAL CENTER 570,723 646,100 45,616 7% TIF #15 PARK PLAZA COMMERCE ST 300,150 300,150 150 0% TIF #16 100 BLOCK REDEVELOPMNT 100,150 100,150 150 0% TIF #19 NW INDUSTRIAL EXPANSN 75,150 75,150 1,115 1% TIF #08 S AVIATION 10,300 10,300 150 1% TIF #17 CITY CENTER REDEVELOP 347,750 347,750 129,425 37% TIF #18 SOUTH WEST INDUSTRIAL 150 150 150 100% TIF #20 SOUTH SHORE REDEVELOP 4,192,786 4,615,801 34,803 1% TIF #21 FOX RIVER CORR 814,050 814,050 127,209 16% TIF #12 DIVISION ST 150 150 129,473 86315% TIF #13 MARION RD/PEARL 79,450 79,450 1,336 2% TIF #23 SW IND PARK EXP 392,650 392,650 240,997 61% WATER UTILITY 21,505,967 21,768,978 9,414,142 43% SEWER UTILITY 16,772,533 17,015,241 8,690,620 51% STORMWATER UTILITY 9,766,350 9,925,036 5,211,977 53% INSPECTION SERVICES 1,177,034 1,162,034 662,559 57% TIF #34 OSHKOSH CORP HEADQTRS 1,200,150 1,200,150 150 0% TIF #35 OSHKOSH AVE CORRIDOR 178,217 178,217 799,762 449% TIF #36 MERGE REDEVELOPMENT 315,150 315,150 290 0% TIF #37 AVIATION PLAZA 150,150 150,150 150 0% TIF #38 PIONEER REDEVELOPMENT 150 150 150 100% TIF #39 CABRINI SCHOOL REDEV 35,150 35,150 150 0% TIF #40 MILES KIMBALL REDEVEL 27,150 27,150 150 1% TIF #41 SMITH SCHOOL REDEVELOP 10,150 10,150 150 1% TIF #42 MORGAN CROSSING II 150 150 150 100% TIF #43 MILL ON MAIN 400,150 400,150 150 0% TIF #44 - NW OSHKOSH EXPANSION - - 150 0% HEALTH INSURANCE FUND 12,933,789 12,933,789 4,817,121 37% WORKERS COMPENSATION 1,017,237 1,017,237 424,377 42% FIELD OPS INTERNAL SERVICE 7,133,584 7,217,421 3,614,229 50% PROPERTY TAXES - - 30 0% TRUST FUNDS 305,267 305,267 266,302 87% REDEVELOPMENT AUTHORITY 120,360 120,360 261,191 217% Total $ 328,220,653 $ $ 495,962,643 $ 105,044,693 21% - - - - 175,000 - 75,378 - - - - - - 423,015 - - - - 263,011 242,708 158,686 (15,000) - - - - - - - - - - - - 167,741,990 - - - 83,837 - 58.33% OF THE FISCAL YEAR HAS ELAPSED 09/03/2025 03:02 PAGE: 1 FUND NET CHANGE FUND BALANCE 100 GENERAL FUND (2,317,875.73) (28,830,547.48) 201 SENIOR SERVICES REVOLVING FUND 2,499.36 (219,434.82) 202 CDBG REVOLVING LOAN FUND (4,691.95) (378,979.80) 209 BUSINESS IMPROVEMENT DISTRICT 4,412.78 (303,608.88) 211 RECYCLING 31,837.45 (3,891,393.92) 212 GARBAGE COLLECTION & DISPOSAL 153,884.02 (886,305.79) 215 POLICE SPECIAL FUNDS 1,662.48 (579,209.23) 223 STREET LIGHTING FUND 81,424.20 (864,531.05) 224 SPECIAL EVENTS 91,262.19 960,550.83 227 MUSEUM MEMBERSHIP FUND 16,775.61 (679,228.61) 231 SENIOR SERVICES 14,687.25 (245,785.53) 235 FIRE SPECIAL REVENUE (3,117.61) (317,099.75) 237 AMBULANCE SERVICES (37,813.49) (5,390,951.26) 239 LIBRARY 317,539.60 (2,023,763.21) 241 MUSEUM 88,502.66 (603,293.23) 242 MUSEUM COLLECTIONS (3,019.00) (872,868.62) 247 CEMETERY 60,581.02 (616,330.21) 249 COMMUNITY DEVEL SPECIAL FUNDS (250,000.00) (428,110.76) 255 PARKS REVENUE FACILITIES 18,176.88 (759,873.97) 256 LEACH AMPHITHEATER (14,359.60) (122,704.32) 257 PUBLIC WORKS SPECIAL FUND (134,918.08) 483,333.94 259 POLLOCK WATER PARK (49,056.34) (119,698.71) 271 RENTAL INSPECTIONS - (45,770.20) 301 NEIGHBORHOOD IMPROV LOAN PRGRM - (290,188.25) 302 HEALTHY NEIGHBORHOOD INITIATVE 7,329.09 (2,514,872.58) 303 COMMUNITY DEVLP BLOCK GRANT - (3,976,995.29) 304 LOCAL GO EDC REV LOAN PROGRAM - (2,073,392.28) 307 SENIOR CENTER - (129,408.31) 311 SIDEWALK CONSTRUCTION FUND - 4,965,560.63 315 STREET IMPROVEMENT FUND (140,699.86) (11,481,710.25) 317 SPECIAL ASSESSMENT IMPROVEMENT (91,118.01) (20,497,843.64) 321 CONTRACT CONTROL FUND 2,803,489.19 7,141,838.36 322 ENTERPRISE CAPITAL FUND 602,202.97 2,403,018.38 323 EQUIPMENT FUND 291,264.92 (10,011,127.07) 325 PARKS IMPROVEMENT 889.19 (886,929.67) 327 PARK SUBDIVISION IMPROVEMENT - (462,868.77) 329 FACILITY IMPROVEMENT FUND - (2,000.00) 333 TREE & BENCH MEMORIAL (3,683.45) (10,945.74) 335 SPECIAL ASSESSMENT REPLACEMENT (308,089.00) (6,153,303.50) 401 DEBT SERVICE FUND 401,528.22 (9,430,208.10) 501 GRAND OPERA HOUSE FUND 1,899.66 5,975.53 502 TIF #25 CITY CENTR HOTEL 111,854.29 (197,169.01) 503 OSHKOSH CONVENTION CENTRE (340,774.96) (10,822,025.84) 504 TIF #26 AVIATION BUS PRK - 3,780,178.08 505 TIF RESERVE FUND - (41,754.53) 506 PARKING RAMP FUND (34,417.04) (495,916.43) 508 TIF #27 N MAIN IND PARK (29,043.46) (187,309.24) 509 PARKING UTILITY (4,644.84) (3,038,801.97) 510 TIF #28 - BEACH BUILDING REDEV - (60,516.95) 511 TRANSIT UTILITY 52,297.47 (12,283,820.04) 512 TIF #29 MORGAN DISTRICT - (66,681.06) City of Oshkosh, WI Change in Fund Balances July 2025 514 TIF #30 WASHINGTON BUILDING - (121,723.09) 515 IND PARK LAND ENTERPRISE FUND 249.14 (2,893,950.07) 516 TIF #31 BUCKSTAFF REDEVE - (431,673.14) 518 TIF #32 GRANARY REDEVELOPMENT - (19,057.94) 519 TIF #33 LAMICO REDEVELOPMENT - (594,500.49) 520 TIF #24 OSHKOSH CORP E-COAT (8,693.13) (484,664.81) 522 TIF #14 MERCY MEDICAL CENTER (112.17) (1,691,924.44) 524 TIF #15 PARK PLAZA COMMERCE ST (46,536.30) (3,605,087.16) 526 TIF #16 100 BLOCK REDEVELOPMNT (563.65) (958,311.16) 528 TIF #19 NW INDUSTRIAL EXPANSN (7,055.46) (1,501,797.02) 529 TIF #08 S AVIATION - (24,722.51) 530 TIF #17 CITY CENTER REDEVELOP (46,956.93) (773,605.82) 532 TIF #18 SOUTH WEST INDUSTRIAL (1,497.46) (965,265.61) 533 TIF #10 MAIN & WASH - 0.29 534 TIF #20 SOUTH SHORE REDEVELOP (1,048.77) (2,234,685.42) 535 TIF #11 OSH OFFICE CENTR - (0.08) 536 TIF #21 FOX RIVER CORR 284.87 (1,258,271.50) 537 TIF #12 DIVISION ST (398.20) (864,266.50) 539 TIF #13 MARION RD/PEARL (1,048.50) 23,562.66 540 TIF #23 SW IND PARK EXP 38,496.88 3,604,706.02 541 WATER UTILITY (598,770.60) (91,450,787.53) 551 SEWER UTILITY (819,436.63) (94,556,895.86) 561 STORMWATER UTILITY (612,513.46) (90,309,829.97) 571 INSPECTION SERVICES (17,910.62) (3,125,005.54) 580 TIF #34 OSHKOSH CORP HEADQTRS - (986,584.08) 581 TIF #35 OSHKOSH AVE CORRIDOR 319.45 (2,210,335.17) 582 TIF #36 MERGE REDEVELOPMENT 140.00 (449,037.83) 583 TIF #37 AVIATION PLAZA - (237,134.75) 584 TIF #38 PIONEER REDEVELOPMENT - (16,869.05) 585 TIF #39 CABRINI SCHOOL REDEV - (84,960.34) 586 TIF #40 MILES KIMBALL REDEVEL - (11,153.13) 587 TIF #41 SMITH SCHOOL REDEVELOP - 968.45 588 TIF #42 MORGAN CROSSING II - 2,820.97 589 TIF #43 MILL ON MAIN - 65,523.32 590 TIF #44 - NW OSHKOSH EXPANSION - 1,150.00 601 HEALTH INSURANCE FUND (132,498.14) (7,799,060.28) 603 WORKERS COMPENSATION 26,594.24 (1,214,848.49) 609 FIELD OPS INTERNAL SERVICE 342,451.28 2,231,814.71 701 PROPERTY TAXES (0.83) 145,841.60 707 TRUST FUNDS (70,084.94) (16,835,437.50) 901 REDEVELOPMENT AUTHORITY - (8,322,538.91) CASH ON HAND FOR THE MONTH ENDED JULY 31, 2025 Beginning Balance Period Change Ending Balance OPERATING CASH TREASURY CASH - OPERATIONS 135,293,225.89 15,499,864.94 150,793,090.83 0707 - TRUST FUNDS 80501 - CEMETERY TRUST 26,823.43 792.39 27,615.82 80615 - OPL MEMORIALS 1,242.68 0.11 1,242.79 80649 - OPL-W POINTE BANK-CHECKING 62,559.60 62,559.60 80801 - FISK-GALLUP TRUST 42,818.33 145.68 42,964.01 TRUST AND INVESTMENTS TREASURY CASH - OPERATIONS 32,536,130.61 121,398.06 32,657,528.67 0227 - MUSEUM MEMBERSHIP FUND 106,038.23 382.78 106,421.01 0242 - MUSEUM COLLECTIONS 851,209.56 3,283.99 854,493.55 0541 - WATER UTILITY 1,302,814.84 4,702.90 1,307,517.74 0551 - SEWER UTILITY 2,327,174.64 2,327,174.64 0561 - STORMWATER UTILITY 611.27 2.21 613.48 0707 - TRUST FUNDS 80501 - CEMETERY TRUST 1,254,036.16 3,060.55 1,257,096.71 80502 - HARVEY C CLUTE TRUST 76.97 0.28 77.25 80503 - HEYMAN TRUST 40,964.44 142.89 41,107.33 80504 - ROBERT J HUME TRUST 1,516.83 5.47 1,522.30 80505 - AMBER H MAXWELL TRUST 8,464.08 28.26 8,492.34 80506 - JOHN FRANCIS ROBERTS TRUST 2,810.90 10.15 2,821.05 80507 - LOUISE SARAU TRUST 6,120.61 22.09 6,142.70 80601 - OPLCIF HOXTEL (OACF) 29,982.83 166.11 30,148.94 80605 - OPLCIF ARCHER (OACF) 2,993.44 16.59 3,010.03 80607 - OPLCIF A GRUENWALD (OACF) 4,529.08 25.09 4,554.17 80609 - OPLCIF G HILTON (OACF) 19,150.90 106.10 19,257.00 80612 - OPLCIF E W KELSH (OACF) 4,537.44 25.14 4,562.58 80613 - OPLCIF G KENNY (OACF) 15,774.73 87.40 15,862.13 80618 - OPLCIF SCHUSTER BOOKS (OACF) 277,003.48 1,534.66 278,538.14 80627 - OPLCIF S ZELLMER (OACF) 144,709.80 801.71 145,511.51 80628 - JOHN HICKS TRUST FUND 201,487.06 678.91 202,165.97 80629 - LIBRARY DEV & SUPPORT (OACF) 849,903.34 4,829.50 854,732.84 City of Oshkosh, WI Cash and Investment Report For the Month Ended July 31, 2025 Beginning Balance Period Change Ending Balance 80630 - LIBRARY FACILITY IMPROVEMENT (OACF)2,023,489.21 11,210.55 2,034,699.76 80631 - LIBRARY PROGRAMMING SUPPORT (OACF)1,325,666.92 7,344.46 1,333,011.38 80632 - LIBRARY TECHNOLOGY (OACF) 1,357,715.03 7,522.02 1,365,237.05 80633 - LIBRARY COLLECTION IMPRVMT (OACF) 1,399,513.66 7,753.59 1,407,267.25 80634 - PRO SUPP FUND - MARY MALNAR (OACF) 32,945.91 182.53 33,128.44 80635 - LIBRARY TECH FUND - AV TRUST (OACF) 42,791.14 237.08 43,028.22 80636 - LIBRARY TECH - JOHN NICHOLS (OACF) 55,011.80 304.77 55,316.57 80637 - OPLCIF-G JACKSON (OACF) 2,694.17 14.92 2,709.09 80638 - OPLCIF-W STEIGER (OACF) 17,786.84 98.54 17,885.38 80640 - RON METZ CENTENNIAL FUND (OACF) 40,669.52 206.56 40,876.08 80642 - GEORGE HILTON LIBRARY & MUSEUM TRST 4,489.40 4,489.40 80643 - G HILTON SPECIAL (OACF) 1,047.93 1,047.93 80644 - FRANK & ANNA ROJAHN TRUST 11,514.22 15.69 11,529.91 80645 - MARGUERITE E ZELLMER TRUST 12,519.04 0.35 12,519.39 80646 - 0ACF CONVENTION CENTER MAINT FUND 318,852.51 1,619.53 320,472.04 80647 - POLICE DEPT FUND (OACF) 734,668.75 3,731.58 738,400.33 80648 - OPL - BRUCE L DECKER FAC IMP (OACF) 524,528.66 2,905.99 527,434.65 80650 - ABBEY S HARRIS TRUST 1,856.20 1,856.20 80651 - OPL-CIF-RASMUSSEN (OACF) 59,343.99 328.77 59,672.76 80652 - OPL-CIF-ROJAHN 4,896.00 27.13 4,923.13 80701 - ETHEL J BEHNCKE MUSEUM TRUST 168,556.10 608.36 169,164.46 80702 - WILLIAM E BRAY MUSEUM TRUST 12,393.31 44.12 12,437.43 80703 - FREDERICK S & MARION H DUROW TRUST 3,208,016.02 2,680.61 3,210,696.63 80704 - LONA & EDWARD G KITZ TRUST 107,196.11 93.34 107,289.45 80705 - RICHARD KITZ DIRECTORS TRUST 174,550.26 630.00 175,180.26 80706 - MUSEUM ENDOWMENT TRUST 477,819.75 2,314.25 480,134.00 80707 - R KITZ BEQUEST 258,130.19 258,130.19 80709 - MUSEUM CAPITAL CAMPAIGN FUND (OACF)684,445.92 3,476.47 687,922.39 80801 - FISK-GALLUP TRUST 5,800.26 20.93 5,821.19 80802 - EMMA J GOULD TRUST 4,544.92 16.40 4,561.32 80803 - SOPHIE L HUHN TRUST 5,259.98 18.98 5,278.96 80804 - JULIA L STANHILBER LIB & PKS TRUST 763,222.29 2,164.20 765,386.49 80805 - JULIA L STANHILBER PARKS TRUST 1,494.40 5.39 1,499.79 80903 - FIRE DEPT FUND (OACF) 22,134.26 2,028.75 24,163.01 INVESTMENTS-DEPRECIATION FUND 0541 - WATER UTILITY 169,312.63 169,312.63 INVESTMENTS-REVENUE BOND RESERVE 0541 - WATER UTILITY 5,463,722.01 5,602.72 5,469,324.73 0551 - SEWER UTILITY 6,137,400.85 (1,535.16) 6,135,865.69 0561 - STORMWATER UTILITY 8,578,353.55 11,439.50 8,589,793.05 D A T E :D A T E :September 09, 2025 S U B J E C T :S U B J E C T :Approve Common Council Meeting Minutes 08.26.25 S U B J E C T :S U B J E C T :Receipt & Filing of Claim Filed with the City's Insurance Company - Kelly & Emily Flanigan D A T E :D A T E :September 09, 2025 C l a i m I n f o r m a t i o nClaim I n f o r m a t i o n Claim an t: Kelly & Em ily Flan ig an Date of Loss: 1 .1 1 .2 0 2 5 Su m m ary of Claim : Alleged water m ain break cau sed dam ag e to th eir basem en t. S U B J E C T :S U B J E C T :Receipt & Filing of Claim Filed with the City's Insurance Company - Raheim Cason D A T E :D A T E :September 09, 2025 C l a i m I n f o r m a t i o nClaim I n f o r m a t i o n Claim an t: R ah eim Cason Date of Loss: 7 .1 0 .2 0 2 5 Su m m ary of Claim : Alleged h e lost con trol of h is m otorcycle du e to a n ew ly pain ted crossw alk . T O :T O :Honorable Mayor and Members of the Common Council F R O M :F R O M :Julie Calmes, Finance Director D A T E :D A T E :September 09, 2025 S U B J E C T :S U B J E C T :Res 25-466 Update Designation of Authorized Signers B A C K G R O U N DBACKGROUND Th e Fin an ce departm en t h as experien ced som e person n el ch an g es w ith in th e last qu arter w h ich cau sed th e n eed to u pdate th e au th orized sign ers. A N A L Y S I SANALYSIS It is n ecessary to establish clear au th ority for in v estm en t tran saction s so th at tran saction s m ay be com pleted in a tim ely an d efficien t m an n er. R E C O M M E N D A T I O NRECOMMENDATION Th e Fin an ce departm en t recom m en ds th e Cou n cil adopt th e u pdated design ation of au th orized sign ers. A t t a c h m e n t sAttachments Res 25-466 09/09/2025 25-466 RESOLUTION PURPOSE: UPDATE DESIGNATION OF AUTHORIZED INDIVIDUALS FOR CITY FINANCIAL MATTERS AND INVESTMENT TRANSFERS INITIATED BY : CITY ADMINISTRATION WHEREAS, the City Director of Finance/Treasurer is responsible for all fiscal transactions of the City of Oshkosh and, in the Director’s absence, the Assistant Finance Director is responsible for the duties and responsibilities of the Director of Finance; and WHEREAS, it is necessary from time to time for the City of Oshkosh to make fund or other investment transfers or sales; and WHEREAS, it is necessary to establish clear authority for investment transactions so that transactions may be completed in a timely and efficient manner. NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of Oshkosh that the following individuals are hereby designated as the representatives for the City of Oshkosh to act on the City’s behalf for all financial matters and for all investment transactions pertaining to City of Oshkosh Investment accounts: Julie M. Calmes, Director of Finance / Treasurer Clara Pickett, Assistant Finance Director BE IT FURTHER RESOLVED that this Resolution repeals and replaces all prior designations and authorizations for the City of Oshkosh in relation to the City’s investment accounts. T O :T O :Honorable Mayor and Members of the Common Council F R O M :F R O M :Julie Calmes, Finance Director D A T E :D A T E :September 09, 2025 S U B J E C T :S U B J E C T :Res 25-467 Deferred Payment Agreement Policy B A C K G R O U N DBACKGROUND Th e Utility Accou n tin g div ision h as been work in g with cu stom ers to establish deferred paym en t ag reem en ts for m an y years. How ev er, it appears th at th ese ag reem en ts h av e h istorically been gu ided by in form al practices rath er th an a form al policy. R ecogn izin g th e n eed for a stru ctu red approach , th e Fin an ce Departm en t dev eloped a draft deferred paym en t ag reem en t policy in 2 0 2 4 . Th is draft w as presen ted at th e O ctober 2 , 2 0 2 4 , Lon g R an ge Fin an ce Com m ittee m eetin g . Th ere w ere a few su g gestion s m ade an d staff con tin u ed to an alyze tran saction s th rou gh ou t 2 0 2 4 an d 2 0 2 5 . A rev ised draft, in form ed by th is an alysis, w as su bsequ en tly presen ted to th e Lon g R an g e Fin an ce Com m ittee on Au g u st 6 , 2 0 2 5 . After som e v ery good discu ssion , th e Lon g R an ge Fin an ce Com m ittee recom m en ded th at w e brin g th e Deferred Paym en t Ag reem en t Policy to th e City Cou n cil for adoption w ith a few m odification s. A N A L Y S I SANALYSIS In early 2 0 2 4 , ou r an alysis rev ealed th at ov er 1 0 0 cu stom ers w ere en rolled in deferred paym en t ag reem en ts, with n o in itial dow n paym en t requ ired in m ost cases. Notably, m an y cu stom ers requ ested su ch ag reem en ts in early fall, m ade m in im al paym en ts, if an y, an d th en defau lted. Th is pattern en abled th ese cu stom ers to circu m v en t WI Stats. 6 6 .0 6 9 , wh ich m an dates th at delin qu en t u tility balan ces be tran sferred to real estate tax bills if u n paid by Nov em ber 1 5 th . Specifically, a 1 0 % pen alty is applied to u n paid balan ces as of Nov em ber 1 st, w ith th ese balan ces tran sition in g to real estate taxes by Nov em ber 1 5 th . In itial delin qu en cy n otices for th is Statu te are m ailed to th e ow n er an d occu pan t by O ctober 1 5 th each year. Th e proposed deferred paym en t ag reem en t policy aim s to cu rtail th e exploitation of th ese statu tory prov ision s w h ile still prov idin g gen u in e su pport to cu stom ers w h o requ ire addition al tim e for paym en t. F I S C A L I M P A C TFISCAL I M P A C T Th e adoption of th e proposed Deferred Paym en t Ag reem en t Policy is n ot an ticipated to produ ce an y sign ifican t fin an cial im pact. In stead, it creates a stru ctu red path for cu stom ers to recon cile ov erdu e u tility bills in to a feasible paym en t plan , th ereby deterrin g in ten tion al ev asion of tax roll tran sfers. R E C O M M E N D A T I O NRECOMMENDATION Th e Lon g R an g e Fin an ce Com m ittee an d Staff recom m en d th at th e City Cou n cil adopt th e attach ed Deferred Paym en t Ag reem en t Policy. Th is policy is design ed to en h an ce th e in teg rity of th e deferred paym en t ag reem en t process wh ile en su rin g com plian ce w ith statu tory requ irem en ts. A t t a c h m e n t sAttachments Res 25-467 Deferred Payment Agreement Policy Deferred Payment Agreement Form PSC 185.38 Deferred Payment Agreement 9/9/2025 25-467 RESOLUTION PURPOSE: APPROVE THE DEFERRED PAYMENT AGREEMENT POLICY INITIATED BY : FINANCE DEPARTMENT LONG RANGE FINANCE COMMITTEE RECOMMENDATION: APPROVED WHEREAS, the Finance Department, together with the Long-Range Finance Committee, Utility Department and the PSC, have created the Deferred Payment Agreement Policy for City customers that default with their utility payments. This details the recommendation for establishing deferred payment agreements. NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of Oshkosh that the attached "Deferred Payment Agreement Policy" is hereby approved and the proper City officials are hereby authorized and directed to take those steps necessary to carry out the City's responsibilities under the Policy. BE IT FURTHER RESOLVED that this Policy repeals and replaces all prior Policies and versions of any policy or procedure covering the same subject matter and shall be effective upon adoption. Page 1 of 2 City of Oshkosh Deferred Payment Agreement Policy I. PURPOSE This policy outlines the framework for offering customers with past-due balances on their utility bill an opportunity to enter into deferred payment agreements (DPAs) that allow them to incrementally pay off their debt, thereby avoiding additional late payment charges and tax transfer penalties. Customers participating in, and complying with active DPAs will not incur additional late payment charges, nor will their past-due balances be transferred to the property owner's taxes, providing them extended time to settle debts. II. DEFINITIONS Deferred Payment Agreement (DPA): An arrangement with a customer to pay overdue balances in installments, without incurring additional late payment charges. Down Payment: An initial payment towards the total due balance, including any past-due amounts and the most recent invoice, if applicable. Default: The customer misses a payment. III. APPLICABILITY This policy applies to all properties within the City of Oshkosh with a past due balance on their utility account. The City will accept or deny deferred payment agreement requests based on established guidelines. IV. TERMS & CONDITIONS To initiate a deferred payment agreement for outstanding utility balances through the City of Oshkosh, the following conditions apply: The agreement must be documented and signed by the customer and the City of Oshkosh. Deferred payment agreements must be offered to residential customers with no defaults on prior payment agreements. Deferred payment agreement requests will be denied between October 1st and November 30th for customers who have defaulted on any prior payment agreements within the past three (3) years. Requests will be denied at any time if the requestor has three (3) or more defaults within a three (3) year period. Deferred payment agreements must not exceed a duration of two (2) years. Agreements initiated after receiving a final bill must conclude within three (3) months. Page 2 of 2 Down payments are required as follows: o 25% down payment – No defaults on prior agreements. o 50% down payment – One default on a prior agreement. o 75% down payment – More than one (1) default within a three (3) year time frame. o 10% down payment – Higher balance due to leaks or abnormal plumbing issues, with no prior defaults. o 35% down payment - Higher balance due to leaks or abnormal plumbing issues, with one (1) prior default within a three (3) year time frame. o 60% down payment - Higher balance due to leaks or abnormal plumbing issues, with two (2) or more prior defaults within a three (3) year time frame. The agreement must specify the monthly payment amount that must be paid by the due date in addition to current charges that are due on the same due date. A missed payment (default) will terminate the agreement and the customer will incur late payment charges after the default date. Past due balances on a terminated agreement will be transferred to the property owner’s taxes in November of that year. Contact Information for applications, inquiries, and more information: Finance Department, City of Oshkosh Address: 215 Church Avenue, Oshkosh, WI 54902 Phone: 920-232-5325 Website: Utility Billing - City of Oshkosh (oshkoshwi.gov) CITY OF OSHKOSH DEFERRED PAYMENT AGREEMENT FORM ACCOUNT NUMBER xxxxxx-xxxxxx This agreement made and entered this xth Month 2025, witnesseth: That Customer Name (hereinafter “consumer”) is tenant/owner of the premises located at Customer Address, Oshkosh, Wisconsin, and agrees to enter into a deferred payment agreement with the City of Oshkosh for delinquent utility charges. The consumer has voluntarily entered into this agreement and agrees to make an initial payment of $xx.xx by Month xxth 2025, and make payments of $xx.xx every month after to pay off the entire debt of $xxx.xx. The consumer understands and agrees that the terms of the attached payment schedule are reasonable. The consumer understands that he/she must remain current on any subsequent bills charged to his/her regular utility account or this agreement will be automatically terminated and all amounts shall become immediately due and payable. REMAIN CURRENT MEANS PAYING THE CURRENT PORTION OF THE UTILITY BILL, IN ADDITION TO, THE AGREED MONTHLY AMOUNT FROM ABOVE. The consumer understands that if timely payments are not made, any remaining delinquent debt will transfer to the property’s real estate tax bill pursuant to sec. 66.069, Wis. Stats. The consumer understands that the City shall not be obligated to offer subsequent Deferred Payment Agreements prior to disconnection. Dated this xxth Month 2025. YOU HAVE THE RIGHT TO SUGGEST A DIFFERENT PAYMENT AGREEMENT. IF YOU BELIEVE THE TERMS OF THIS AGREEMENT ARE UNREASONABLE, DO NOT SIGN IT. IF YOU AND THE UTILITY CANNOT AGREE ON TERMS, YOU MAY ASK THE PUBLIC SERVICE COMMISSION TO REVIEW THE DISPUTED ISSUES. IF YOU SIGN THIS AGREEMENT, YOU AGREE THAT YOU OWE THE AMOUNT DUE UNDER THE AGREEMENT. SIGNING THIS AGREEMENT DOES NOT AFFECT YOUR RESPONSIBILITY TO PAY FOR YOUR CURRENT SERVICE. ALLOWING ANY BILL FOR CURRENT SERVICE TO BECOME DELINQUENT PLACES YOU IN DEFAULT OF THIS AGREEMENT. Signed before me this ________ day Of __________________________ Tenant/Owner _______________________________ ______________________________ City Employee T O :T O :Honorable Mayor and Members of the Common Council F R O M :F R O M :Jon Urben, General Services Manager D A T E :D A T E :September 09, 2025 S U B J E C T :S U B J E C T :Res 25-468 Approve 2025 Budget Amendment and Professional Services Agreement from CAMA Cloud Technologies, LLC for Computer Assisted Mass Appraisal (CAMA) Services for Community Development Department ($212,620 in one-time implementation costs; $47,840 for the annual subscription) B A C K G R O U N DBACKGROUND Th e City is cu rren tly payin g a little ov er $1 3 0 ,0 0 0 per year for ou r cu rren t assessm en t serv ices software solu tion . Th e cu rren t system bein g u sed is an old, an tiqu ated system with n o field operation s capabilities or state software su bm ittal con n ection capabilities. Th e cu rren t softw are often resu lts in staff h av in g to dou ble en ter data. Th e pu rpose of th is m em o is to su m m arize th e R FP process solicited for th is project with a recom m en dation for award of profession al serv ices for an in itial on e (1 ) year term . A N A L Y S I SANALYSIS An R FP for profession al serv ices for th is project was issu ed on May 3 0 , 2 0 2 5 . Th e R FP was sen t to k n ow n CAMA firm s an d posted on Dem an dStar. Proposals were du e Ju n e 2 4 , 2 0 2 5 . Th ree firm s su bm itted proposals. Th e proposals were scored again st th e stated R FP criteria th at in clu ded tech n ical an d operation al fu n ction related item s, experien ce with Wiscon sin assessm en t procedu res, field capabilities an d m ore. A cross-fu n ction al ev alu ation team of city staff ev alu ated th e proposals. Based on th e ev alu ation process, it was determ in ed th at th e proposal from CAMA Clou d Tech n ologies, LLC best m et or exceeded all th e criteria iden tified in th e R FP. Specifically, th e com m ittee felt CAMA Clou d Tech n ologies, LLC excelled in th e criteria of redu cin g staff tim e requ ired for data en try an d ease of u se. Addition ally, CAMA Clou d Tech n ologies h as th e capability to con n ect w ith th e State of Wiscon sin 's DO R software for direct in tegration , th u s sav in g addition al staff data en try tim e. In con sideration of th ese factors, staff recom m en ds CAMA Clou d Tech n olog ies, LLC be en g ag ed to prov ide CAMA serv ices for on e year at $4 7 ,8 4 0 w ith im plem en tation costs at $2 1 2 ,6 2 0 . F I S C A L I M P A C TFISCAL I M P A C T Th e total fiscal im pact of CAMA Clou d Tech n ologies, LLC cost proposal for th ese serv ices is $2 6 0 ,4 6 0 with im plem en tation costin g $2 1 2 ,6 2 0 an d th e yearly softw are cost of $4 7 ,8 4 0 . Staff is recom m en din g a bu dget adju stm en t to decrease 0 1 0 0 0 9 1 4 -6 4 6 1 (Con tin gen cy) by $2 6 0 ,4 6 0 an d in crease accou n t 0 1 0 0 0 0 8 0 -6 4 1 5 (Assessors Su bscription /Licen sin g Con tracts) by $2 6 0 ,4 6 0 . Th ese serv ices w ill be ch arged to th e accou n t 1 0 0 0 0 8 0 -6 4 1 5 Assessors Su bscription /Licen sin g Con tracts. Fu tu re years of en gagem en t for th is agreem en t are con tin gen t u pon av ailable bu dget fu n ds. Staff an ticipates th at, with th is n ew agreem en t/softw are rollou t, th e city m ay expect to sav e rou gh ly $8 0 ,0 0 0 per year. R E C O M M E N D A T I O NRECOMMENDATION Ch apter 1 2 of th e Mu n icipal Code of th e City of O sh k osh prov ides th at profession al serv ices of a specialized n atu re, in clu din g th ese serv ices, m ay be procu red with ou t th e u se of com petitiv e biddin g or qu otation process. In accordan ce w ith Section 1 2 -1 6 , Pu rch asin g recom m en ds th at th e Com m on Cou n cil approv e th e proposal su bm itted by CAMA Clou d Tech n ologies, LLC, W6 2 3 7 Neu bert R oad, Appleton , WI 5 4 9 1 3 , for CAMA serv ices for an in itial on e (1 ) year term of $4 7 ,8 4 0 an d im plem en tation costs of $2 1 2 ,6 2 0 for a total cost of $2 6 0 ,4 6 0 If you h av e an y qu estion s on th is recom m en dation , please con tact m e or Sara R u tk owsk i, Com m u n ity Dev elopm en t Director. A t t a c h m e n t sAttachments Res 25-468 RFP - CAMA Cloud Technoligies 09/09/2025 25-468 RESOLUTION PURPOSE: APPROVE 2025 BUDGET AMENDMENT AND PROFESSIONAL SERVICES PROPOSAL FROM CAMA CLOUD TECHNOLOGIES, LLC FOR COMPUTER ASSISTED MASS APPRAISAL (CAMA) SOFTWARE FOR COMMUNITY DEVELOPMENT ($260,460) WHEREAS, the Common Council allocated and expensed $131,600 for current assessment services, and WHEREAS, staff solicited a request for proposal for Computer Assisted Mass Appraisal (CAMA) Software pursuant to the professional services exception under Section 12-16 of our Municipal Code which allows for the waiving of formal competitive bidding; and WHEREAS, three (3) proposals were received by June 24, 2025; and WHEREAS, after evaluating all of the proposals it was the consensus of staff that the proposal from CAMA Cloud Technologies LLC best met the project criteria. NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of Oshkosh that the proper City officials are hereby authorized to enter into and take those steps necessary to Decrease $260,460 from Account No. 01000914-6461 (Contingency) and Increase $260,460 to Account No. 01000080-6415 (Assessors Subscription/Licensing Contracts) and implement an appropriate professional services agreement with CAMA Cloud Technologies LLC, W6237 Neubert Rd., Appleton WI 54913, for computer assisted mass appraisal (CAMA) software in the amount of $260,460. Acct. No. 01000080-6415 Assessors Subscription/Licensing Contracts BE IT FURTHER RESOLVED City Hall, 215 Church Avenue P.O. Box 1130 Oshkosh, WI 54903-1130 http://www.oshkoshwi.gov TO: Honorable Mayor and Members of the Common Council FROM: Jon G. Urben, General Services Manager DATE: September 9, 2025 RE: Approve 2025 Budget Amendment and Professional Services Agreement from CAMA Cloud Technologies, LLC for Computer Assisted Mass Appraisal (CAMA) Services for Community Development Department ($260,460.00) BACKGROUND The City is currently paying a little over $130,000 per year for our current assessment services software solution. The current system being used is an old, antiquated system with no field operations capabilities or state software submittal connection capabilities. The current software often results in staff having to double enter data. The purpose of this memo is to summarize the RFP process solicited for this project with a recommendation for award of professional services for an initial one (1) year term. ANALYSIS An RFP for professional services for this project was issued on May 30, 2025. The RFP was sent to known CAMA firms and posted on DemandStar. Proposals were due June 24, 2025. Three firms submitted proposals. The proposals were scored against the stated RFP criteria that included technical and operational function related items, experience with Wisconsin assessment procedures, field capabilities and more. A cross-functional evaluation team of city staff evaluated the proposals. Based on the evaluation process, it was determined that the proposal from CAMA Cloud Technologies, LLC best met or exceeded all the criteria identified in the RFP. Specifically, the committee felt CAMA Cloud Technologies, LLC excelled in the criteria of reducing staff time required for data entry and ease of use. Additionally, CAMA Cloud Technologies has the capability to connect with the State of Wisconsin’s DOR software for direct integration, thus saving additional staff data entry time. In consideration of these factors, staff recommends CAMA Cloud Technologies, LLC be engaged to provide CAMA services for one year at $47,840 with implementation costs at $212,620. FISCAL IMPACT The total fiscal impact of CAMA Cloud Technologies, LLC cost proposal for these services is $260,460 with implementation costing $212,620 and the yearly software cost of $47,840. Staff is recommending a budget adjustment to decrease 01000914-6461 (Contingency) by $260,460 and increase account 01000080-6415 (Assessors Subscription/Licensing Contracts) by $260,460. These services will be charged to the account 1000080-6415 Assessors Subscription/Licensing Contracts. Future years of engagement for this agreement are contingent upon available budget funds. Staff anticipates that with this new agreement/software rollout the city may expect to save roughly $80,000 per year. RECOMMENDATION Chapter 12 of the Municipal Code of the City of Oshkosh provides that professional services of a specialized nature, including these services, may be procured without the use of competitive bidding or quotation process. In accordance with Section 12-16, Purchasing recommends that the Common Council approve the proposal submitted by CAMA Cloud Technologies, LLC, W6237 Neubert Road, Appleton, WI 54913, for CAMA services for an initial one (1) year term of $47,840 and implementation costs of $212,620 for a total cost of $260,460 If you have any questions on this recommendation, please contact Sara Rutkowski, Community Development Director or myself. T O :T O :Honorable Mayor and Members of the Common Council F R O M :F R O M :Jon Urben, General Services Manager D A T E :D A T E :September 09, 2025 S U B J E C T :S U B J E C T :Res 25-469 Award Bid to Ahern Fire Protection for IT Server Room Clean Agent System for the Oshkosh Public Library ($28,160.00) B A C K G R O U N DBACKGROUND Th e O sh k osh Pu blic Library's m ain serv er/data eq u ipm en t closet is cu r r en tly protected from fire by a w ater-b ased sp r in k ler system , w h ich w ou ld b e catastroph ically dam ag in g to data an d equ ipm en t if ev er deployed. To correct th is issu e, staff is recom m en din g a clean ag en t/in ert gas su pp r ession system be in stalled to protect ag ain st fire in th is sp ace, a s w ell as th e n ecessary retrofittin g of th e HVAC an d oth er bu ildin g system s to accom m odate th is u pg rade. Th e Com m on Cou n cil alloca ted $6 0 ,0 0 0 in th e 2 0 2 5 CIP for th is project. As m ost of th e equ ipm en t in th is sp ace is ow n ed a n d m an aged by th e Win n efox Library System , Win n efox h as con firm ed th ey will fu n d 5 0 % of th e total cost of th is project. A N A L Y S I SANALYSIS Work in g w ith Facilities Main ten a n ce an d L ibra r y staff, Pu rch a sin g prepared b id specification s for th is project. Th e bid w as posted on Dem a n dStar. Bids w ere du e Au g u st 1 9 , 2 0 2 5 . Th e bid tab is atta ch ed. Based on th e b id rev iew , it w as th e con sen su s of staff th at th e sole bid from Ah ern Fire Protection m et th e m in im u m b id r equ irem en ts. Th e project is expected to be com pleted before th e en d of th is year. F I S C A L I M P A C TFISCAL I M P A C T Th e total fiscal im pa ct of th is b id is $2 8 ,1 6 0 .0 0 . Th e 2 0 2 5 CIP a llocated $6 0 ,0 0 0 for th is project. Th is pu rch ase w ill be ch a r g ed to A/N# 0 3 2 3 0 1 3 0 7 2 1 4 6 3 1 1 4 (B u ildin g s a n d Bu ildin gs Im prov em en t). Th e rem ain in g fu n ds in th is project w ill be u sed for th e HVAC/electr ical w ork associated w ith th e in stallation . O n ce th e project is com plete, th e city w ill in v oice Win n efox for 5 0 % of th e costs for reim bu rsem en t. R E C O M M E N D A T I O NRECOMMENDATION Pu rch asin g recom m en ds th e Com m on Cou n cil aw ard th is bid to Ah ern Fire Protection for $2 8 ,1 6 0 .0 0 . A t t a c h m e n t sAttachments Res 25-469 Bid Tab OPL Server Room Clean Agent System 9-9-25 9/9/2025 25-469 RESOLUTION PURPOSE: AWARD BID TO AHERN FIRE PROTECTION FOR IT SERVER ROOM CLEAN AGENT SYSTEM FOR OSHKOSH PUBLIC LIBRARY ($28,160.00) INITIATED BY : GENERAL SERVICES DIVISION WHEREAS, the City of Oshkosh has heretofore advertised for bids for the IT Server Room Clean Agent System for the Oshkosh Public Library; and WHEREAS, upon the opening and tabulation of bids, it appears that the following is the most advantageous bid for this project: AHERN FIRE PROTECTION 201 MORRIS COURT PO BOX 1316 FOND DU LAC, WI 54936-1316 Total Bid: $28,160.00 NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of Oshkosh that the said bid is hereby accepted and the proper City officials are hereby authorized and directed to enter into an appropriate agreement for the purpose of the same, all according to plans, specifications, and bid on file. Money for this purpose is hereby appropriated from: Acct. No. 03230130 7214 63114 (Buildings & Buildings Improvements) BID TAB CITY OF OSHKOSH IT SERVER ROOM CLEAN AGENT SYSTEM – OSHKOSH PUBLIC LIBRARY TUESDAY, AUGUST 26, 2025 10:00 AM BIDDER BID PREQUAL BID BOND Ahern Fire Protection 201 Morris Court PO Box 1316 Fond du Lac WI 54936-1316 $28,160.00 YES YES T O :T O :Honorable Mayor and Members of the Common Council F R O M :F R O M :Kimberly Gierach, Planning Services Manager D A T E :D A T E :September 09, 2025 S U B J E C T :S U B J E C T :Res 25-470 Rescind Resolution 25-440 and approve Specific Implementation Plan Amendment for parking lot modifications at 90 Wisconsin Street (Plan Commission recommends approval) B A C K G R O U N DBACKGROUND Th e su bject area lies with in th e com m on area of th e R adford Squ are Con dom in iu m s, w h ich w as approv ed in Decem ber of 2 0 0 1 an d is zon ed Urban Mixed Use w ith a Plan n ed Dev elopm en t O v erlay (UMU-PD). Th is com m on area is approxim ately 2 .4 2 acres in size an d con sists of park in g stalls, driv e aisles, pedestrian walk w ays, an d g reen space. R adford Squ are Con dom in iu m s con tain s m u ltiple bu sin esses, su ch as Prospera Credit Un ion , Jim m y Joh n s, Big Apple Bag els, an d oth ers. Th e su bject site is bordered by th ree street fron tag es: Wiscon sin Street on th e w est, Pearl Av en u e on th e n orth , an d Marion R oad on th e east, an d a pu blic park in g lot on th e sou th . Th e su rrou n din g area con sists of com m ercial, in stitu tion al, in du strial, an d m u lti- fam ily lan d u ses. O n O ctober 8 , 2 0 0 2 , Com m on Cou n cil approv ed con stru ction of a restau ran t bu ildin g on th e sou th ern en d of th e su bject site. Th e Plan n ed Dev elopm en t w as am en ded on Septem ber 2 3 , 2 0 0 3 to allow for addition al restau ran t park in g an d again in 2 0 2 1 to allow for two accessory bu ildin gs in th e con do com m on area, beh in d 3 0 Wiscon sin Street. Addition ally, in 2 0 0 7 a Con dition al Use Perm it (CUP) was gran ted for in stallation of an EMC sign at 9 0 Wiscon sin Street; in 2 0 0 8 a rev ised CUP was approv ed for a n ew driv ew ay off of Pearl Av en u e. Th e Com m on Cou n cil passed R esolu tion 2 5 -4 4 0 to approv e park in g lot m odification s bu t om itted th e Plan Com m ission 's fin din gs, leadin g to in accu racies. City staff recom m en d rescin din g R esolu tion 2 5 -4 4 0 an d proceedin g with a n ew resolu tion th at accu rately reflects th e Plan Com m ission 's fin din g s. A N A L Y S I SANALYSIS Th e applican t is requ estin g an SIP Am en dm en t to allow for con stru ction of a n ew driv e aisle on th e n orth side of th e property th at w ill accom m odate th e u se of an exterior ATM m ach in e at Prospera Credit Un ion . Th e proposal requ ires th e rem ov al of n in e park in g stalls an d relocation of a lan dscape islan d. Accordin g to th e applican t, th is project will slig h tly redu ce th e cu rren t im perv iou s su rface ratio on th e site becau se th e n ew layou t allow s for a larger lan dscape area an d a n ew grass area. Code requ ires a m in im u m of on e park in g space per 3 0 0 sq. ft. of grou n d floor bu ildin g area for th is site, resu ltin g in a m in im u m of 6 8 park in g spaces requ ired. Th e site cu rren tly prov ides 1 5 3 park in g spaces, so th e loss of n in e spaces to accom m odate th e n ew driv e aisle does n ot im pact th e m in im u m code requ irem en t. Th e proposed project also does n ot im pact th e existin g access to th e site. R E C O M M E N D A T I O NRECOMMENDATION Th e Plan Com m ission recom m en ded approv al of th e requ ested Specific Im plem en tation Plan Am en dm en t on Au g u st 5 , 2 0 2 5 . Please see th e attach ed staff report for m ore in form ation . A t t a c h m e n t sAttachments Res 25-470 SIP Amendment - 90 Wisconsin St 09/09/2025 25-470 RESOLUTION PURPOSE: RESCIND RESOLUTION 25-440 AND APPROVE SPECIFIC IMPLEMENTATION PLAN AMENDMENT FOR PARKING LOT MODIFICATIONS AT 90 WISCONSIN STREET INITIATED BY : D & F INVESTMENTS OF OSHKOSH LLP PLAN COMMISSION RECOMMENDATION: Approved WHEREAS, the Common Council passed Resolution 25-440 on August 26, 2025, and such Resolution have a purpose to Approve Specific Implementation Plan for Parking Lot Modifications at 90 Wisconsin Street; and WHEREAS, because Resolution 25-440 as passed by the Common Council did not include findings made by the Plan Commission and therefore inaccurately reflected the Plan Commission recommendations, City staff believe it appropriate to rescind Resolution 25-440 and proceed with this Resolution addressing the same subject matter as Resolution 25-440, but which reflects the Plan Commission findings; and WHEREAS, the Plan Commission finds that the Specific Implementation Plan Amendment for parking lot modifications at 90 Wisconsin Street, is consistent with the criteria established in Section 30-387 of the Oshkosh Zoning Ordinance. NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of Oshkosh that Resolution 25-440, passed on August 26, 20205, is hereby rescinded in its entirety; and BE IT FURTHER RESOLVED that a Specific Implementation Plan Amendment for parking lot modifications at 90 Wisconsin Street, per the attached, is hereby approved, with the following findings: 1.The proposed Planned Development project is consistent with the overall purpose and intent of this Chapter as the site will maintain sufficient parking for the tenants and customers (one parking space per 300 sq. ft. of ground floor building area). 2.The proposed Planned Development project would maintain the desired relationships between land uses, land use densities and intensities, and land use impacts in the environs of the subject site as only minor changes to the site are being proposed by moving a landscape island, removing parking spaces, and installing a new drive aisle next to the existing aisles. 3.The proposed Planned Development project will positively contribute to and not detract from the physical appearance and functional arrangement of development in the area by decreasing the overall impervious surface ratio. Except as specifically modified by this Specific Implementation Plan (SIP) Amendment, the terms and conditions of the following Planned Developments remain in full force and effect: Resolution 01-508A, dated December 26, 2001 Resolution 02-363, dated October 8, 2002 Resolution 03-393, dated September 23, 2003 Resolution 07-182, dated June 26, 2007 Resolution 08-398, dated October 28, 2008 Resolution 21-587, dated December 14, 2021 ITEM: Specific Implementation Plan Amendment for Parking Lot Modifications at 90 Wisconsin Street Plan Commission Meeting of August 5, 2025 Owner: D & F Investments of Oshkosh LLP Applicant: Tim Carlson Action(s) Requested: The petitioner requests Specific Implementation Plan (SIP) Amendment approval for modification to the approved parking arrangement at 90 Wisconsin Street. Applicable Ordinance Provisions: Planned Development standards are found in Section 30-387 of the Zoning Ordinance. Background Information Property Location and Type: The subject area lies within the common area of the Radford Square Condominiums, which was approved in December of 2001 and is zoned Urban Mixed Use with a Planned Development Overlay (UMU-PD). This common area is approximately 2.42 acres in size and consists of parking stalls, drive aisles, pedestrian walkways, and greenspace. Radford Square Condominiums contains multiple businesses, such as Prospera Credit Union, Jimmy Johns, Big Apple Bagels, and others. The subject site is bordered by three street frontages: Wisconsin Street on the west, Pearl Avenue on the north, and Marion Road on the east, and a public parking lot on the south. The surrounding area consists of commercial, institutional, industrial, and multi- family land uses. On October 8, 2002, Common Council approved construction of a restaurant building on the southern end of the subject site. The Planned Development was amended on September 23, 2003 to allow for additional restaurant parking and again in 2021 to allow for two accessory buildings in the condo common area, behind 30 Wisconsin Street. Additionally, in 2007 a Conditional Use Permit (CUP) was granted for installation of an EMC sign at 90 Wisconsin Street; in 2008 a revised CUP was approved for a new driveway off of Pearl Avenue. Existing Land Use Zoning Commercial UMU-PD Adjacent Land Use and Zoning Existing Uses Zoning North Commercial UMU-PD South Industrial UI-RFO East Multi-Family UMU-PD West Institutional I-PD Comprehensive Plan Land Use Recommendation Land Use 2040 Land Use Recommendation Center City Use: The applicant is requesting an SIP Amendment to allow for construction of a new drive aisle on the north side of the property that will accommodate the use of an exterior ATM machine at Prospera Credit Union. The proposal requires the removal of nine parking stalls and relocation of a landscape island. According to the applicant, this project will slightly reduce the current impervious surface ratio on the site because the new layout allows for a larger landscape area and a new grass area. Site Design: Code requires a minimum of one parking space per 300 sq. ft. of ground floor building area for this site, resulting in a minimum of 68 parking spaces required. The site currently provides 153 parking spaces, so the loss of nine spaces to accommodate the new drive aisle does not impact the minimum code requirement. The proposed project also does not impact the existing access to the site. The reduction in pavement by 1,160 sq. ft. will result in approximately 81.8% impervious surface ratio for the site, which is about a 1% reduction in overall impervious surface. The proposed impervious surface ratio will remain under the allowed maximum of 85% for commercial land uses in the Urban Mixed Use (UMU) District. Current Site Layout Proposed Site Layout Signage & Lighting: No plans were submitted with this request. Storm Water Management/Utilities: The existing drainage flows on the site will be maintained. Landscaping: Beyond a new grass area and relocation of a landscape island, no additional landscaping is proposed or required for this request. Findings/Recommendation/Conditions: In its review and recommendation to the Common Council on an application for a Planned Development district, staff recommends the Plan Commission make the following findings based on the criteria established by Chapter 30-387 (C)(6): (a) The proposed Planned Development project is consistent with the overall purpose and intent of this Chapter as the site will maintain sufficient parking for the tenants and customers (one parking space per 300 sq. ft. of ground floor building area). (c) The proposed Planned Development project would maintain the desired relationships between land uses, land use densities and intensities, and land use impacts in the environs of the subject site as only minor changes to the site are being proposed by moving a landscape island, removing parking spaces, and installing a new drive aisle next to the existing aisles. (d) The proposed Planned Development project will positively contribute to and not detract from the physical appearance and functional arrangement of development in the area by decreasing the overall impervious surface ratio. Staff recommends approval of the Specific Implementation Plan Amendment as proposed with the findings listed above and the following condition. Except as specifically modified by this Specific Implementation Plan (SIP) Amendment, the terms and conditions of the following Planned Developments remain in full force and effect: • Resolution 01-508A, dated December 26, 2001 • Resolution 02-363, dated October 8, 2002 • Resolution 03-393, dated September 23, 2003 • Resolution 07-182, dated June 26, 2007 • Resolution 08-398, dated October 28, 2008 • Resolution 21-587, dated December 14, 2021 Plan Commission recommended approval of the Specific Implementation Plan Amendment on August 5, 2025. For a comprehensive record of the proceedings, the official minutes can be obtained by contacting Planning Services. 6/3/25 Page 5 Page 6 Page 7 SITE PLAN NARRATIVE PROSPERA CREDIT UNION – 90 WISCONSIN – RADFORD SQUARE JUNE 20, 2025 Prospera Credit Union proposes to Add a new ATM machine to the most northern existing curbed island at their current drive-thru located at 90 Wisconsin Street. With the addition of the ATM, a new drive lane access is needed and will be constructed with gravel base and asphalt surface with gravel base and 6” thick reinforced concrete at the island for durability. The location of the new drive lane access will require nine parking spaces to be eliminated as well as a stone landscape mulch area. This will be replaced by the drive lane, new stone landscape mulch area and new seeded lawn area. Overall, this will reduce the current impervious area on-site slightly. Existing drainage fiows will be maintained and because of that there will be no curbing on the new driveway as currently the driveways do not have curbing due to the original drainage fiow. D & F Investments of Oshkosh LLP is the sole owner of condos 40 through 90 Wisconsin and Mr Grant Schwab has reviewed the design and is in full support of the project as indicated by his consent on the Planned Development Application dated June 3, 2025. Other items to be noted: • This project will NOT change the ingress/egress to the site or interfere with current traffic patterns on adjacent streets. • The loss of nine parking spaces will still leave the site with more than the minimum code requirement. • The new drive lane will have sufficient queuing space for flve cars behind the vehicle at the ATM. • No new exterior lighting or tree / shrub landscaping is proposed for the project. Page 8 W E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E FO FO FO FO FO FO FO FO FO FO FO FO FO FO FO FO FO BM - 1 WIS C O N S I N S T R E E T MA R I O N R O A D P E A R L A V E N U E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E 111 . 3 3 ' N38 ° 1 5 ' 3 1 " E 120 . 6 0 ' N43 ° 5 8 ' 0 9 " E 2 6 7 . 0 1 ' S 5 2 ° 1 3 ' 1 3 " E 463 . 7 8 ' S37 ° 4 6 ' 4 7 " W S T O STO STO STO ST O ST O ST O E E E E E E E E E MA R I O N R O A D E E E E E E E E E E E E E E E 2 6 7 . 0 1 ' 463 . 7 8 ' RE V I S I O N S MJ I B U I L D I N G S E R V I C E S 62 0 N L y n n d a l e D r i v e , S u i t e 1 1 0 Ap p l e t o n , W I 5 4 9 1 4 Ph o n e : 9 2 0 . 4 6 2 . 4 3 8 2 ww w . b u i l d w i t h m j i . c o m MJ I B u i l d i n g S e r v i c e s L L C p r o v i d e s dr a w i n g a n d d a t a , r e g a r d l e s s o f fo r m , a s i n s t r u m e n t s o f s e r v i c e . A l l ri g h t s , i n c l u d i n g c o p y r i g h t s a r e re t a i n e d b y M J I B u i l d i n g S e r v i c e s LL C . T h e C l i e n t a n d / o r r e c i p i e n t ag r e e s t o i n d e m n i f y a n d h o l d ha r m l e s s M J I B u i l d i n g S e r v i c e s LL C f o r a n y r e u s e o f o r c h a n g e s ma d e t o t h e o r i g i n a l d r a w i n g o r da t a w i t h o u t p r i o r w r i t t e n c o n s e n t of M J I B u i l d i n g S e r v i c e s L L C . Co p y r i g h t 2 0 2 5 MJ I B U I L D I N G S E R V I C E S L L C D R A W N : T G C 1 . 2 3 4 5 6 7 8 DA T E 27 M A Y 2 0 2 5 PR O J E C T N U M B E R TB D CH E C K E D DR A W N MJ I TG C ARCHITECTURAL C1.1 ZONING DATA PARKING REQUIREMENTS OWNER/APPLICANT: SITE/PROJECT INFORMATION SITE PLAN C1.1 2 1" = 20'-0" SITE DEMOLITION PLAN NORTH C1.1 4 N.T.S. ATM DETAIL ATM ISLAND NOTES: DRAINAGE AND EROSION CONTROL: PF E F F E R L E M A N A G E M E N T AT M D R I V E W A Y A C C E S S PR O S P E R A C R E D I T U N I O N 90 W I S C O N S I N S T | O S H K O S H , W I S C O N S I N SITE PLAN SHEET INDEX 5-27-2 0 2 5 C1.1 3 N.T.S. LOCATION MAP NORTH SITE C1.1 1 1" = 20'-0" SITE PLAN NORTH Page 9 750 752 753 75 2 752 752 751 751 75 4 752 75 4 7 5 3 7 5 3 75 1 75 2 75 3 75 4 7 5 2 752 752 RE V I S I O N S MJ I B U I L D I N G S E R V I C E S 62 0 N L y n n d a l e D r i v e , S u i t e 1 1 0 Ap p l e t o n , W I 5 4 9 1 4 Ph o n e : 9 2 0 . 4 6 2 . 4 3 8 2 ww w . b u i l d w i t h m j i . c o m MJ I B u i l d i n g S e r v i c e s L L C p r o v i d e s dr a w i n g a n d d a t a , r e g a r d l e s s o f fo r m , a s i n s t r u m e n t s o f s e r v i c e . A l l ri g h t s , i n c l u d i n g c o p y r i g h t s a r e re t a i n e d b y M J I B u i l d i n g S e r v i c e s LL C . T h e C l i e n t a n d / o r r e c i p i e n t ag r e e s t o i n d e m n i f y a n d h o l d ha r m l e s s M J I B u i l d i n g S e r v i c e s LL C f o r a n y r e u s e o f o r c h a n g e s ma d e t o t h e o r i g i n a l d r a w i n g o r da t a w i t h o u t p r i o r w r i t t e n c o n s e n t of M J I B u i l d i n g S e r v i c e s L L C . Co p y r i g h t 2 0 2 5 MJ I B U I L D I N G S E R V I C E S L L C D R A W N : T G C 1 . 2 3 4 5 6 7 8 DA T E 27 M A Y 2 0 2 5 PR O J E C T N U M B E R TB D CH E C K E D DR A W N MJ I TG C SITE DETAILS AND C3.1 C3.1 1 N.T.S. STANDARD ASPHALT PAVING SECTION C3.1 2 N.T.S. CONCRETE PAVING SECTION OVERALL / LOCATION PLAN PF E F F E R L E M A N A G E M E N T AT M D R I V E W A Y A C C E S S PR O S P E R A C R E D I T U N I O N 90 W I S C O N S I N S T | O S H K O S H , W I S C O N S I N C3.1 3 1" = 30'-0" OVERALL SITE PLAN NORTH PE A R L A V E N U E WISC O N S I N S T R E E T MAR I O N R O A D Page 10 PEARL AV MARION RD WISC ONSIN ST J:\GIS\Planning\Plan Commission Site Plan Map Template\2023 Plan Commission Site Plan Map Template.mxd User: katrinam Prepared by: City of Oshkosh, WI Printing Date: 7/7/2025 1 in = 80 ft 1 in = 0.02 mi¯90 WISCONSIN STNOTICE MAP City of Oshkosh maps and data are intended to be used for general identification purposes only, and the City of Oshkoshassumes no liability for the accuracy of the information. Those using the information are responsible for verifying accuracy. Forfull disclaimer please go to www.ci.oshkosh.wi.us/GISdisclaimer Page 11 PEARL AV MARION RD WISC ONSIN ST PEARL AV PEARL AV MARION RD WISC O NSIN ST I-PD UI-RFO UMU-PD UMU-PD-UTO J:\GIS\Planning\Plan Commission Site Plan Map Template\2023 Plan Commission Site Plan Map Template.mxd User: katrinam Prepared by: City of Oshkosh, WI Printing Date: 7/7/2025 1 in = 80 ft 1 in = 0.02 mi¯90 WISCONSIN STZONING & AERIAL MAP City of Oshkosh maps and data are intended to be used for general identification purposes only, and the City of Oshkoshassumes no liability for the accuracy of the information. Those using the information are responsible for verifying accuracy. Forfull disclaimer please go to www.ci.oshkosh.wi.us/GISdisclaimer Page 12 T O :T O :Honorable Mayor and Members of the Common Council F R O M :F R O M :Sara Rutkowski, Community Development Director D A T E :D A T E :September 09, 2025 S U B J E C T :S U B J E C T :Res 25-471 Approve 2025 budget amendment to Contractual Agreement Payments WEDC ($250,000) B A C K G R O U N DBACKGROUND In 2 0 2 5 Cou n cil approv ed th e 2 0 2 5 Com m u n ity Dev elopm en t Departm en t Bu dget. After th e approv al, th e City receiv ed th e Com m u n ity Dev elopm en t In v estm en t G ran t. A N A L Y S I SANALYSIS Th e approv ed 2 0 2 5 Bu dget did n ot in clu de th e an ticipated rev en u e from th e gran t. Th e proposed Bu dg et am en dm en t (attach ed) w ill accept rev en u e at $2 5 0 ,0 0 0 , $2 4 9 ,5 0 0 of w h ich w ill be expen sed tow ard Corridor Dev elopm en t con stru ction costs, an d $5 0 0 will be k ept as City adm in istration fee. F I S C A L I M P A C TFISCAL I M P A C T Th e Com m u n ity Dev elopm en t Special Fu n d will adm in ister th e Com m u n ity Dev elopm en t In v estm en t (CDI) g ran t for th e Corridor Dev elopm en t project. Th e bu dg et am en dm en ts allow th e City to receiv e th e rev en u e an d rem it fu n ds to reim bu rse th e dev eloper for th eir costs. R E C O M M E N D A T I O NRECOMMENDATION Cou n cil approv es a bu dget am en dm en t to Con tractu al Agreem en t Paym en ts WEDC for Com m u n ity Dev elopm en t In v estm en t G ran t Program for th e Corridor Dev elopm en t LLC. A t t a c h m e n t sAttachments Res 25-471 09/09/2025 25-471 RESOLUTION PURPOSE: APPROVE 2025 BUDGET AMENDMENT TO CONTRACTURAL AGREEMENT PAYMENTS WEDC ($250,000) INITIATED BY : COMMUNITY DEVELOPMENT WHEREAS, in October 2024, the Common Council approved Resolution 24-551, which authorized the submission of an application to the Wisconsin Economic Development Corporation (WEDC) for the Community Development Investment (CDI) Grant Program, on behalf of The Corridor Development, LLC; WHEREAS, the City applied for said grant funds for the proposed project consisting of 55-units of low-income and workforce housing and a two-shift daycare development at the 600 block of North Main and Jefferson Street, to offset costs incurred by the private developer; WHEREAS, the Community Development Department has received the grant award for $250,000; NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of Oshkosh that the 2025 Operating Budget, is hereby amended to increase the revenue in the amount of $250,000 02490740-4263-11717 Grants WEDC and increase expense 02490740-6412-11717 Contractual Agreement Payments. T O :T O :Honorable Mayor and Members of the Common Council F R O M :F R O M :Steven M. Gohde, Assistant Director of Public Works/Utilities General Manager D A T E :D A T E :September 09, 2025 S U B J E C T :S U B J E C T :Res 25-472 Approve Change Order No. 1 (Final) for Public Works Contract No. 24-04 Wastewater Treatment Plant Roofs Replacement / Rohde Brothers, Inc. (+$37,528.00) B A C K G R O U N DBACKGROUND Ch an ge O rder No. 1 (Fin al) for Con tract 2 4 -0 4 is sch edu led for con sideration by th e Com m on Cou n cil at th e Septem ber 9 , 2 0 2 5 m eetin g . Th e con tract w as orig in ally awarded to R oh de Broth ers, In c. in March of 2 0 2 4 . Th is ch an g e order is for addition al serv ices requ ested by th e City. A N A L Y S I SANALYSIS Addition al w ork was n eeded at th e Wastew ater Treatm en t Plan t to com plete th e roof replacem en t. Th e follow in g is a su m m ary of ch an g es an d associated costs for th is ch an ge order: I te mItem N o .N o .D e s c r i p t i o nDescription A c t i o nAction A m o u n tAmount 1 R aise n atu ral g as roof pipin g an d add n atu ral g as isolation v alv es. Add +$6 ,9 4 0 .0 0 2 R eplace sealan t arou n d perim eter cap block s of Solids Bu ildin g . Add +$1 5 ,3 8 2 .0 0 3 G en erator Bu ildin g roof drain m odification s.Add +$3 ,3 0 0 .0 0 4 Bu ildin g G an d F brick w all m odification s.Add +$9 ,5 5 6 .0 0 5 Addition al roof EPDM walk w ay pads an d con crete walk w ay pav ers. Add +$4 ,2 4 0 .0 0 6 In stallation of n ew roof drain an d credit for n o u se of cran e serv ices Dedu ct -$1 ,8 9 0 .0 0 7 R oof railin g su bstan tial com pletion date ch an g e. $0 .0 0 T O T A L V A L U E O F C H A N G ETOTAL V A L U E O F C H A N G E O R D E R N O . 1 (F I N A L )O R D E R N O . 1 (F I N A L ) +$3 7 ,5 2 8 .0 0+$3 7 ,5 2 8 .0 0 F I S C A L I M P A C TFISCAL I M P A C T Fu n din g for th is Ch an g e O rder is av ailable is in th e 2 0 2 4 Capital Im prov em en t Program s (CIP) (Accou n t No. 0 3 2 2 1 9 1 0 -7 2 1 4 -6 4 1 5 0 /Sew er Capital Fu n d-Bu ildin gs & Bu ildin g Im prv m ts-WWTP Bu ildin g Im prov em en ts). R E C O M M E N D A T I O NRECOMMENDATION I recom m en d approv al of Ch an ge O rder No. 1 (Fin al) to Con tract No. 2 4 -0 4 in th e am ou n t of +$3 7 ,5 2 8 to R oh de Broth ers, In c. A t t a c h m e n t sAttachments Res 25-472 24-04 CO #1 (Final) 09/09/2025 25-472 RESOLUTION PURPOSE: APPROVE CHANGE ORDER NO. 1 FOR PUBLIC WORKS CONTRACT NO. 24-04 WASTEWATER TREATMENT PLANT ROOFS REPLACEMENT / ROHDE BROTHERS, INC. (+$37,528.00) INITIATED BY : DEPARTMENT OF PUBLIC WORKS WHEREAS, the City of Oshkosh previously entered into an Agreement with Rohde Brothers, Inc. for Wastewater Treatment Plant Roofs Replacement; and WHEREAS, the contract was originally awarded in March of 2024. NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of Oshkosh by the Common Council of the City of Oshkosh that the following change order, a copy of which is attached, is hereby approved: Rohde Brothers, Inc. PO Box 409 Plymouth, WI 53073 Net Increase to Contract: $37,528.00 PURPOSE: See attached Change Order. Account No. 03221910-7214-64150 Sewer Capital Fund-Buildings & Building Imprvmts-WWTP Building Improvements Change Order No. 1 (Final)August 20, 2025 City of Oshkosh Contract No. 24-04 Wastewater Treatment Plant Roofs Replacement Contractor: Rohde Brothers, Inc. This document shall become a supplement to City of Oshkosh Contract No. 24-04 and all provisions will apply hereto. TABLE 1 Description of Requested Changes Item*Description Action Amount 1 Raise Natural Gas Roof Piping and Add Natural Gas Isolation Valves Add $6,940.00 2 Replace Sealant Around Perimeter Cap Blocks of Solids Building Add $15,382.00 3 Generator Building Roof Drain Modifications Add $3,300.00 4 Building G and F Brick Wall Modifications Add $9,556.00 5 Additional Roof EPDM Walkway Pads and Concrete Walkway Pavers Add $4,240.00 6 Credit for No Use of Crane Services and Installation of New Roof Drain Deduct ($1,890.00) 7 Roof Railing Substantial Completion Date Change Add $0.00 TOTAL VALUE OF CHANGE ORDER NO. 1 (FINAL)Add $37,528.00 * See Appendix A for summary of each Item TABLE 2 Adjustments to Contract Price and Contract Time Contract Price Adjustment Amount Original Contract Price $2,201,000.00 Previous Change Orders $0.00 Adjustments in Contract Price this Change Order $37,528.00 Current Contract Price including this Change Order $2,238,528.00 Contract Duration Adjustment Duration Original Contract Duration 418 days Previous Work Change Directives 0 days Adjustment to Contract Duration this Change Order 0 days Current Contract Duration including this Change Order 418 days RECOMMENDED Engineer – Donohue & Associates, Inc.Date APPROVED Contractor – Rohde Brothers, Inc.Date APPROVED BY OWNER City Manager Date City Clerk Date I certify that provision has been made to pay the liability that will accrue to the City of Oshkosh, Wisconsin under this Change Order. City Comptroller Date APPROVED AS TO FORM City Attorney Date 1 City of Oshkosh, Wisconsin WWTP Roofs Replacements Oshkosh Project 24-04 Attachment A Change Order No. 1 (Final) August 20, 2025 Item 1: Raise Natural Gas Roof Piping and Add Natural Gas Isolation Valves It was determined during the replacement of the first roof that, in some areas, the existing Natural Gas piping servicing the roof top HVAC equipment routed on the roof itself was affected by the new roof insulation thickness and was required to be raised in order to install new pipe supports. While reviewing how to isolate the Natural Gas piping to be raised, it was determined there was a need to add Natural Gas isolation valves for the Makeup Air Unit serving the DAFT Building, and for the HVAC equipment on the Solids Building roof. Work Change Directive 1 was prepared for this change in Work. The Work to be completed is based on a lump sum price. See Appendix 1 attached for Contractor cost proposal which provides a cost breakdown for this change and a copy of the executed Work Change Directive. Add to the Contract Amount:$6,940.00 Item 2: Replace Sealant Around Perimeter Cap Blocks of Solids Building While removing the existing roof on the Solids Building, it was noted the condition of the existing caulking between the perimeter wall cap stones and the caulk at the brick interface with the cap stones was deteriorated. The condition of the caulk could compromise the new roofing by allowing water to enter at the stone gaps and migrate under the new membrane. Therefore, the cap stone joints would need to be cleaned of the existing caulk and debris, and new caulk applied. Work Change Directive 2 was prepared for this change in Work. The Work to be completed is based on a lump sum price. See Appendix 2 attached for Contractor cost proposal which provides a cost breakdown for this change and a copy of the executed Work Change Directive. Add to the Contract Amount:$15,382.00 Item 3: Generator Building Roof Drain Modifications After removing a portion of the Generator Building roof, it was discovered that the thickness of the existing roof insulation was more than the other buildings; whereby, the existing roof drains needed to be modified to match the new roof insulation thickness. To avoid modifying the existing drain piping interior to the building, the roof drains were simply replaced to provide the necessary height adjustment. 2 Work Change Directive 3 was prepared for this change in Work. The Work to be completed is based on a Cost of Work basis which matched the estimated amount. See Appendix 3 attached for Contractor cost proposal which provides a cost breakdown for this change and a copy of the executed Work Change Directive. Add to the Contract Amount:$3,300.00 Item 4: Building G and F Brick Wall Modifications Where the roofs of Building G and F meet, the new slope of the roof did not allow for reuse of the existing brick flashing. In order to properly terminate the new roofing membrane, the brick flashing in the short section of wall was raised. Work Change Directive 4 was prepared for this change in Work. The Work to be completed is based on a lump sum price. See Appendix 4 attached for Contractor cost proposal which provides a cost breakdown for this change and a copy of the executed Work Change Directive. Add to the Contract Amount:$9,556.00 Item 5: Additional Roof EPDM Walkway Pads and Concrete Walkway Pavers At Owner’s request, additional roof walkway pads were added to the Maintenance Building and Digester Building. Per the roofing contractor’s recommendation to protect the new roofing membrane, concrete stepping pads were also added at the base of roof ladders and at door entrances onto the roof. Work Change Directive 5 was prepared for this change in Work. The Work to be completed is based on a lump sum price. See Appendix 5 attached for Contractor cost proposal which provides a cost breakdown for this change and a copy of the executed Work Change Directive. Add to the Contract Amount:$4,240.00 Item 6: Credit for No Use of Crane Services and Installation of New Roof Drain Per the description in Work Change Directive 6, there was one location where several sloped insulation panels converged in a narrow area of the roof in which a puddle formed, which was of concern if it froze prior to the puddle drying up. To remedy drainage of this area, a new roof drain was added to deter a puddle from forming. The cost of this Work was offset by the Contractor providing an alternate means of lifting roof HVAC equipment in lieu of using a truck-mounted crane from the ground. Work Change Directive 6 was prepared for this change in Work. See Appendix 6 attached for Contractor cost and credit proposals which provides a breakdown for this change and a copy of the executed Work Change Directive. See Appendix 6 attached for Contractor credit proposal to complete this work. Deduct from the Contract Amount:($1,890.00) 3 Item 7: Roof Railing Substantial Completion Date Change Summarizing the detailed description found in Work Change Directive 7, initially there were concerns with the delays in the delivery of the roof railing and getting the railing installed prior to the Milestone 1 date; however, top rail fitment issues ended up being the longer delaying factor. The roofs were completed by the Milestone 1 date, but completion of the roof railing exceeded the date by 45 days. No penalty was assessed. The delay did not impact the overall project Substantial or Final Completion dates. See Appendix 7 attached for a copy of the executed Work Change Directive for this change in Milestone 1 completion dates. Add to the Contract Amount:$0.00 Item 1 Raise Natural Gas Piping and Add Natural Gas Isolation Valves Item 2 Replace Sealant Around Perimeter Cap Blocks of Soilds Building Page 1 of 2 SPEED LETTER DATE: June 10, 2024 MESSAGE:Request for Proposal 001: Replace Sealant Around Perimeter Cap Blocks of Solids Building (Str K) Justin, This Request for Proposal (RFP) is being prepared to address the existing failed sealant between the wall cap stones and brick wall around the perimeter of the Solids Building, on both the interior and exterior sides of the wall and the joints between each cap stone. Please provide a detailed cost proposal to make the following changes to work in the project: 1.Remove remaining sealant and prepare/clean joint located between the wall cap and top of wall around the entire interior and exterior perimeter of the upper and lower roofs of the Solids Building. Estimated exterior roof perimeters to be 354’-4” (upper) and 164’-9” (lower) in length. Take care not to damage the existing roofing membrane under the cap stones. See representative photos below showing examples of failed sealant system. TO: Mr. Jaymon Stalter Rohde Brothers, Inc. W5745 Woodchuck Lane Plymouth, WI 53073-0409 Phone: 920.400.9080 CONTRACT: City of Oshkosh Contract 24-04 WWTP Roofs Replacement Project DONOHUE PROJECT NO: 14316 3311 Weeden Creek Road | Sheboygan, WI 53081 920.208.0296 | donohue-associates.com SPEED LETTER – RFP 001 06/10/24 Page 2 of 2 2.Remove remaining sealant and prepare/clean joint between each cap stone around the entire perimeter of the upper and lower roofs of the Solids Building. Take care not to damage the existing roofing membrane under the cap stones. See representative photos below showing examples of the cap stone joints. 3.Apply sealant to joint between wall cap and top of wall around the entire interior and exterior perimeters of the Solids Building using Sealant Type B specified in Section 07920 – Joint Sealants. Color to be selected by Owner from available sealant manufacturer’s options. 4.Provide in accordance with the Project Manual. Please provide a detailed cost proposal for this work—including labor hours, cost of labor, subcontractor costs (also broken down into labor hours, labor cost, material costs) and supporting vendor pricing information. Attachments: None. Please contact me if you have any questions in regard to this request for proposal. Sincerely, By: Allen Howe, Construction Administrator Donahue - Associates Proposal Name: Coping Caulking Change Order Breakdown of Rohde Proposal #19572 Total Labor 230 Material Total:0 Total Subcontractor 15,152 Total Change Order 15,382 $ $ $ $ Labor Cost Superintendent Time 200.00$ 200.00Total Before Adjustment Allowable Adjustment 15.0% Total Labor Cost 230.00 $ $ Subcontract Total Coping Caulking ( Caulking Plus Inc)14,430.00$ 14,430.00Total Before Adjustment Allowable Adjustment 5.0% Total Subcontract Cost 15,151.50 $ $ Printed: 6/14/2024 11:15:20 AM by: stalterjPage: 1 of 1 To: Rohde Bros. Inc. Address: W 5745 Woodchuck Ln. Plymouth, WI 53073 N8619 Cty. Rd. A Berlin, WI 54923 Phone: (920) 361-0320 Fax: (920) 361-0665 E-mail:caulkingplus@hotmail.com Proposal Date: 6-12-24 ATT: Jaymon Stalter RE : Oshkosh Wastewater Treatment Plant Solids Building (Oshkosh, WI) Caulking Plus Inc. proposes to bid section (07920, Joint Sealants) on the above-mentioned project as follows: ·CPI will remove existing sealant, clean/prep, and re-caulk the front & back horizontal control joint under the stone caps and stone cap to stone cap joints. The price to complete this work will be $14,430.00. Material & Equipment - $5,275.00 Labor Cost - $9,155.00. Labor Hours - 92 Sincerely, Matt Simon Matt Simon President REQUIRED: Please sign and return one copy to Caulking Plus Inc., N8619 County Road A, Berlin, WI or at caulking plus@hotmail.com. The undersigned accepts this order as set forth above and agrees with the terms and conditions set forth on this page. Accepted By: ___________________________________ Item 3 Generator Building Roof Drain Modifications All information is subject to change without notice. Dimensions and specifications shown are within manufacturing tolerances. PORTALS PLUS 815 Kimberly Drive, Carol Stream, Il 60188 TEL: (800) 624-8642 FAX: (866) 466-9335 ReRoof Drains Technical Product Information SINCE 1977 © Copyright, August, 2009, Commercial Products Group of Hart & Cooley Inc.. All Rights Reserved. SPECIFICATION Furnish and install the Portals Plus, Inc., ReRoof Drain as manufactured by Portals Plus, Inc., Bensenville, IL, at all drain openings as specified on drawings. Drain shall consist of a molded ultraviolet stabi- lized polyethylene or cast aluminum dome strainer, a cast aluminum epoxy coated gravel guard and clamping ring, 15" or 18" O.D. spun Aluminum drain flange. The outlet pipe shall have a pre- compressed modified asphalt impregnated ex- panding foam, sealing tape, having a tempera- ture range of -40 F to +185 F and 150% minimum elongation. (Available in 2", 3", 4", 5" and 6"). 10"EXPANDING SEAL SLOTTED FLANGE CONTINUOUS WELDED WATERTIGHT 5" Aluminum ReRoof Drain 15" or 18" 2",3",4",5" & 6" All information is subject to change without notice. Dimensions and specifications shown are within manufacturing tolerances. PORTALS PLUS 5030 Corporate Exchange Blvd., Grand Rapids, MI 49512 TEL: (800) 624-8642 FAX: (855) 549-2674 ReRoof Drains Technical Product Information SINCE 1977 © Copyright, July, 2010, Commercial Products Group of Hart & Cooley Inc.. All Rights Reserved. Installation Instructions STEP 1 Inspect existing drain pipe to ensure there are no cracks or signs of potential failure. Using a wire brush, clean existing drain line of asphalt, loose debris and moisture. If necessary, use a heat gun to dry a wet line. STEP 3 Remove dome strainer and clamping ring. Per Roofing Manufacturer's recommendations, apply a bead of water-block on the drain flange (water-block supplied by Roofing Manufacturer). Bring roof membrane onto drain flange. Membrane should extend past drain clamping ring to insure membrane from slipping out. Install clamping ring and tighten so the water-block and membrane compress and form a watertight gasket. Do not tighten bolt greater than 100 torque inch pounds. Secure the drain flange to the roof deck using a minimum of three pan-head fasteners. Fasteners should be evenly spaced. With all good roofing practice, all drains should be water tested to ensure existing drain system is free to facilitate water flow. Extended insert tubes are available for excessive insulation buildup. STEP 2 Ensure drain sleeve is the proper size before removing plastic restraining tape. Remove plastic restraining tape just prior to inserting into drain sleeve. Apply a bead of water cut-off mastic to leading edge of expanding tape. Turn drain in a clockwise motion while seating drain unit. Seat entire unit so flange is flush with insulation. NOTE: Heat and U.V. will accelerate the expansion rate of the foam tape. In colder weather a heat gun may be used to expand foam tape. In the event that the precompressed tape has expanded larger than the inside diameter of the roof drain, the tape can be recompressed by hand. ©Copyright 2016 This form is the property of and cannot be copied without permission. Rev0 CHANGE ORDER This change order becomes part of the underlying base contract and modifies it in accordance herewith. , Owner -Signature Owner -Signature **NOTE: OWNER MUST SIGN BEFORE ANY EXTRA WORK IS TO BE DONE** Approval date: 350 S Tower Street Suite Saukville, WI 53080 Under contract dated with Total Contract Amount of Base Contract plus/minus prior additions/deductions Total Additions with this Change Order Total Deductions with this Change Order Accepted date: Signature Typed or Print Owner Name Typed or Print Owner Name Typed or Print 11/04/24 Oshkosh WWTF 3,300.00 ADD Rohde Brothers Perform the following additional work and/or provide the following additional materials RETRO FIT DRAINS - Furnish, and install (6) retro fit drains into existing roof drains at Generator building per manufacturer's specifications. MATERIAL: $2,200.00 LABOR: $1,100.00 TOTAL: $3,300.00 add to $ 3,300.00 $ 3,300.00 $ 3,300.00 11/04/24 City of Oshkosh Proposal Name: Generator Drain Replacement Breakdown of Rohde Proposal #19990 Total Labor 0 Material Total:0 Total Subcontractor 3,300 Total Change Order 3,300 $ $ $ $ Subcontract Total Roofer 3,143.00$ 3,143.00Total Before Adjustment Allowable Adjustment 5.0% Total Subcontract Cost 3,300.15 $ $ Printed: 10/29/2024 9:33:10 AM by: stalterjPage: 1 of 1 CONFIDENTIAL CUSTOMER COPY Attn: Allen Howe Donohue-Associates 29-Oct-24 311 Weeden Creek Rd Sheboygan, WI 53081 Description Department Totals We hereby propose to furnish all material and labor necessary to complete work as described below, in a good and workmanlike manner, for the sum of: 19990 $3,300 W5745 Woodchuck Lane P.O. Box 409 Plymouth, WI 53073-0409 Phone: (920) 893-5905 Fax: (920) 893-5908 Proposal Proposal#: This proposal when signed by you and returned to us shall constitute a valid and binding contract, which shall be governed and construed according to the laws of the State of Wisconsin. This proposal is subject to 30 days acceptance from the date of this proposal and may be changed without notice before actual receipt of acceptance. This proposal is based on a form of contract using the latest editions of AIA Document A201. “General Conditions of the Contract for Construction” in conjunction with either AIA Document A101, “Standard Form of Agreement Between Owner and Contractor” of AIA Document A401, “SUBCONTRACT Standard Form of Agreement Between Contractor and Subcontractor”, or on a time and material form of contract using the latest edition of Rohde Brothers, Inc. “Standard Form of Construction Contract Proposal For Cost Of Work Plus A Fee”. Rohde Brothers shall also be reimbursed for all expenses it incurs while protecting its rights in the performance of this work. This shall include any appropriate legal or administrative action that Rohde Brothers must take to protect its interests, such as, but not limited to, attorney and accounting fees, court reporter fees, filing fees, the actual cost of effecting service of papers or providing witnesses, and expenses incurred by Rohde Brothers itself. Jaymon Stalter Rohde Bros IncAccording to plans and specifications as drawn by: Accepted By: Terms: Net 30 Days. Finance charge of 1-1/2% per month (Annual Percentage rate of 18%) added after 30 days after first billing date. Per: Project:Project #: Location of Work:Oshkosh Wi Owner:City of Oshkosh 24-039 Generator Drain Replacement Title: Respectfully Submitted, ROHDE BROTHERS, INC. Date: Three Thousand Three Hundred Dollars Jaymon StalterDate: Scope of Work. 1. JT Rams will replace qty6 roof drains on the generator building with retro fit drain assembly's to accommodate the new insulation. Clarifications and Exclusions. 1. Work to be completed during normal first shift hours Mon-Fri 6:30AM-4:30PM. Sheet Metal $3,300.00 Base Bid Item 4 Building G and F Brick Wall Modifications Item 5 Additional Roof EPDM Walkway Pads and Concrete Walkway Pavers This one a Stepping Stone This one a Stepping Stone This one a Stepping Stone Pads Closer to door ©Copyright 2016 This form is the property of and cannot be copied without permission. Rev0 CHANGE ORDER This change order becomes part of the underlying base contract and modifies it in accordance herewith. , Owner -Signature Owner -Signature **NOTE: OWNER MUST SIGN BEFORE ANY EXTRA WORK IS TO BE DONE** Approval date: 350 S Tower Street Suite Saukville, WI 53080 Under contract dated with Total Contract Amount of Base Contract plus/minus prior additions/deductions Total Additions with this Change Order Total Deductions with this Change Order Accepted date: Signature Typed or Print Owner Name Typed or Print Owner Name Typed or Print 11/04/24 Oshkosh WWTF 2,118.00 ADD Rohde Brothers Perform the following additional work and/or provide the following additional materials EPDM WALKWAY PADS - Furnish, and install 30"x30" EPDM walkway pads at per revised drawing at Digester building. MATERIAL: $1,668.00 LABOR: $450.00 TOTAL: $2,118.00 add to $ 2,118.00 $ 2,118.00 $ 2,118.00 11/04/24 City of Oshkosh Proposal Name: City of Oshkosh WWTP Roof Replacement Breakdown of Rohde Proposal #20000 Total Labor 0 Material Total:0 Total Subcontractor 2,224 Total Change Order 2,224 $ $ $ $ Subcontract Total Roofer 2,118.00$ 2,118.00Total Before Adjustment Allowable Adjustment 5.0% Total Subcontract Cost 2,223.90 $ $ Printed: 11/5/2024 9:27:33 AM by: stalterjPage: 1 of 1 CONFIDENTIAL CUSTOMER COPY Attn: Allen Howe Donohue-Associates 05-Nov-24 311 Weeden Creek Rd Sheboygan, WI 53081 Description Department Totals We hereby propose to furnish all material and labor necessary to complete work as described below, in a good and workmanlike manner, for the sum of: 20000 $2,224 W5745 Woodchuck Lane P.O. Box 409 Plymouth, WI 53073-0409 Phone: (920) 893-5905 Fax: (920) 893-5908 Proposal Proposal#: This proposal when signed by you and returned to us shall constitute a valid and binding contract, which shall be governed and construed according to the laws of the State of Wisconsin. This proposal is subject to 30 days acceptance from the date of this proposal and may be changed without notice before actual receipt of acceptance. This proposal is based on a form of contract using the latest editions of AIA Document A201. “General Conditions of the Contract for Construction” in conjunction with either AIA Document A101, “Standard Form of Agreement Between Owner and Contractor” of AIA Document A401, “SUBCONTRACT Standard Form of Agreement Between Contractor and Subcontractor”, or on a time and material form of contract using the latest edition of Rohde Brothers, Inc. “Standard Form of Construction Contract Proposal For Cost Of Work Plus A Fee”. Rohde Brothers shall also be reimbursed for all expenses it incurs while protecting its rights in the performance of this work. This shall include any appropriate legal or administrative action that Rohde Brothers must take to protect its interests, such as, but not limited to, attorney and accounting fees, court reporter fees, filing fees, the actual cost of effecting service of papers or providing witnesses, and expenses incurred by Rohde Brothers itself. Jaymon Stalter DonohueAccording to plans and specifications as drawn by: Accepted By: Terms: Net 30 Days. Finance charge of 1-1/2% per month (Annual Percentage rate of 18%) added after 30 days after first billing date. Per: Project:Project #: Location of Work:Oshkosh Owner:City of Oshkosh 24-039 City of Oshkosh WWTP Roof Replacement Title: Respectfully Submitted, ROHDE BROTHERS, INC. Date: Two Thousand Two Hundred Twenty-Four Dollars Jaymon StalterDate: Sope of Work. 1. JT Rams will furnish and install EPDM walkways per revised drawing. Clarifications an Exclusions. 1. Work to be completed during normal first shift hours Mon-Fri 6:30AM -4:30PM. Sheet Metal $2,224.00 Base Bid ©Copyright 2016 This form is the property of and cannot be copied without permission. Rev0 CHANGE ORDER This change order becomes part of the underlying base contract and modifies it in accordance herewith. , Owner -Signature Owner -Signature **NOTE: OWNER MUST SIGN BEFORE ANY EXTRA WORK IS TO BE DONE** Approval date: 350 S Tower Street Suite Saukville, WI 53080 Under contract dated with Total Contract Amount of Base Contract plus/minus prior additions/deductions Total Additions with this Change Order Total Deductions with this Change Order Accepted date: Signature Typed or Print Owner Name Typed or Print Owner Name Typed or Print 11/04/24 Oshkosh WWTF 1,920.00 ADD Rohde Brothers Perform the following additional work and/or provide the following additional materials CONCRETE WALKWAY PAVERS - Furnish, and install 2"x2'x2' concrete walkway pavers at roof ladders, and access doors. MATERIAL: $700.00 LABOR: $1,220.00 TOTAL: $1,920.00 add to $ 1,920.00 $ 1,920.00 $ 1,920.00 11/04/24 City of Oshkosh Proposal Name: Oshkosh WWTP Roof Replacement added pavers Breakdown of Rohde Proposal #20001 Total Labor 0 Material Total:0 Total Subcontractor 2,016 Total Change Order 2,016 $ $ $ $ Subcontract Total Roofer 1,920.00$ 1,920.00Total Before Adjustment Allowable Adjustment 5.0% Total Subcontract Cost 2,016.00 $ $ Printed: 11/5/2024 10:26:07 AM by: stalterjPage: 1 of 1 CONFIDENTIAL CUSTOMER COPY Attn: Allen Howe Donohue - Associates 05-Nov-24 311 Weeden Creek Rd Sheboygan, WI 53081 Description Department Totals We hereby propose to furnish all material and labor necessary to complete work as described below, in a good and workmanlike manner, for the sum of: 20001 $2,016 W5745 Woodchuck Lane P.O. Box 409 Plymouth, WI 53073-0409 Phone: (920) 893-5905 Fax: (920) 893-5908 Proposal Proposal#: This proposal when signed by you and returned to us shall constitute a valid and binding contract, which shall be governed and construed according to the laws of the State of Wisconsin. This proposal is subject to 30 days acceptance from the date of this proposal and may be changed without notice before actual receipt of acceptance. This proposal is based on a form of contract using the latest editions of AIA Document A201. “General Conditions of the Contract for Construction” in conjunction with either AIA Document A101, “Standard Form of Agreement Between Owner and Contractor” of AIA Document A401, “SUBCONTRACT Standard Form of Agreement Between Contractor and Subcontractor”, or on a time and material form of contract using the latest edition of Rohde Brothers, Inc. “Standard Form of Construction Contract Proposal For Cost Of Work Plus A Fee”. Rohde Brothers shall also be reimbursed for all expenses it incurs while protecting its rights in the performance of this work. This shall include any appropriate legal or administrative action that Rohde Brothers must take to protect its interests, such as, but not limited to, attorney and accounting fees, court reporter fees, filing fees, the actual cost of effecting service of papers or providing witnesses, and expenses incurred by Rohde Brothers itself. Jaymon Stalter Rohde Bros IncAccording to plans and specifications as drawn by: Accepted By: Terms: Net 30 Days. Finance charge of 1-1/2% per month (Annual Percentage rate of 18%) added after 30 days after first billing date. Per: Project:Project #: Location of Work:Oshkosh wi Owner:City of Oshkosh 24-039 Oshkosh WWTP Roof Replacement added pavers Title: Respectfully Submitted, ROHDE BROTHERS, INC. Date: Two Thousand and Sixteen Dollars Jaymon StalterDate: Scope of Work. 1. JT Rams will install additional concrete roof pavers as specified on the drawing provided by Donohue -Associates Clarifications and Exclusions. 1. Work to be completed during normal first shift hours Mon-Fri 6:30AM-4:30PM. Sheet Metal $2,016.00 Base Bid Item 6 Credit for No Use of Crane Services and Installation of New Roof Drain Oshkosh WWTP Proposal Name: WWTP Roof Replacement Breakdown of Rohde Proposal #20610 Total Labor 1,612 Material Total:1,139 Total Subcontractor -4,641 Total Change Order -1,890 $ $ $ $ Material Cost 2" PVC pipe pulled from inventory 49.27$ 2" Roof Drain 173.99$ 2" Roof Drain Shop Assembly 76.01$ Lift Deliveries, drop off and pick up with flatbed car hauler 250.00$ Lift Rental 3246, Rohde owned lift 150.00$ PVC Pipe/Hangers and Materials 290.73$ Total Before Adjustment 990.00 Allowable Adjustment 15.0% Total Material Cost 1,138.50 $ $ Labor Cost Field Deliveries by Rohde, $85hr 170.00$ Field Install 1 journeyman, 1 apprentice, $72hr 1,152.00$ Superintendent 1hr $80hr 80.00$ 1,402.00Total Before Adjustment Allowable Adjustment 15.0% Total Labor Cost 1,612.30 $ $ Subcontract Total 40 ton crane deduct-180/hr 21hrs -3,780.00$ 60 ton Crane Deduct-230/hr 14hrs estimated -3,220.00$ gantry rental-rohde 4 months, $250/month 1,000.00$ JT Rams Labor, $75hr, 13hrs total 975.00$ JT Rams Materials 605.04$ -4,419.96Total Before Adjustment Allowable Adjustment 5.0% Total Subcontract Cost -4,640.96 $ $ Printed: 7/8/2025 9:43:40 AM by: stalterjPage: 1 of 1 CONFIDENTIAL CUSTOMER COPY Attn: Allen Howe Donohue -Associates 08-Jul-25 311 Weeden Creek Rd Sheboygan, WI 53081 Description Department Totals We hereby propose to furnish all material and labor necessary to complete work as described below, in a good and workmanlike manner, for the sum of: 20610 -$1,890 W5745 Woodchuck Lane P.O. Box 409 Plymouth, WI 53073-0409 Phone: (920) 893-5905 Fax: (920) 893-5908 Proposal Proposal#: This proposal when signed by you and returned to us shall constitute a valid and binding contract, which shall be governed and construed according to the laws of the State of Wisconsin. This proposal is subject to 30 days acceptance from the date of this proposal and may be changed without notice before actual receipt of acceptance. This proposal is based on a form of contract using the latest editions of AIA Document A201. “General Conditions of the Contract for Construction” in conjunction with either AIA Document A101, “Standard Form of Agreement Between Owner and Contractor” of AIA Document A401, “SUBCONTRACT Standard Form of Agreement Between Contractor and Subcontractor”, or on a time and material form of contract using the latest edition of Rohde Brothers, Inc. “Standard Form of Construction Contract Proposal For Cost Of Work Plus A Fee”. Rohde Brothers shall also be reimbursed for all expenses it incurs while protecting its rights in the performance of this work. This shall include any appropriate legal or administrative action that Rohde Brothers must take to protect its interests, such as, but not limited to, attorney and accounting fees, court reporter fees, filing fees, the actual cost of effecting service of papers or providing witnesses, and expenses incurred by Rohde Brothers itself. Jaymon Stalter Rohde BrothersAccording to plans and specifications as drawn by: Accepted By: Terms: Net 30 Days. Finance charge of 1-1/2% per month (Annual Percentage rate of 18%) added after 30 days after first billing date. Per: Project:Project #: Location of Work:Oshkosh Wi Owner:Oshkosh WWTP 24-039 WWTP Roof Replacement Title: Respectfully Submitted, ROHDE BROTHERS, INC. Date: NEGATIVE One Thousand Eight Hundred Ninety Dollars Jaymon StalterDate: Scope of Work. 1. Install new 2" roof drain on Grit Bldg. next to RTU where water is pooling. Clarifications and exclusions. 1. Work to be completed during normal first shift hours, Mon-Fri 6:30AM-4:30PM. 2. Roofing is included (JT Rams). 3. New drain will tie into existing storm drain 3" riser in electrical room. 4. Drain and piping will be sch 40 PVC. 5. Rohde to use existing hole to gain access to the electrical room and will install a wall plate to finish off both sides. Crane Deduct: 1. Original dollar amount allocated for lifting roof top units and larger exhaust fans was $7000. 2. Original number of units to be lifted was estimated at 14, utilizing the crane to lift multiple units on same day if possible. 3. 60 ton crane cost is $230hr with 4hr minimum, 40 ton crane cost is $180hr 4hr minimum, 6 crane days were allotted with time on site varying. 4. With excepted roof curb flashing RFI accepted, we were able to lift all exhaust fans with a gantry we brought onsite and only ended up using as crane 1 day to take off and set new RTU. Plumbing ($1,890.00) W5745 Woodchuck Ln · P.O. Box 409 • Plymouth, WI • 53073-0409 • Phone: (920)893-5905 • Fax: (920)893-5908 • invoices@rohdebros.com PO# 24039-1154-63504Credit Card Order Copies of Operation, Maintenance & Installation Instructions are required for the owner's use. Final Payment will not be made until after these instructions are received. 0 sets of Job Tailored Installation, Piping and/or Wiring Diagrams and Instructions for approval. 0Copies of Submittals Required0 Date Required: Or Sooner Approval Required Before Shipment Not Before Approval Not Required Payment Terms: Net 60 Days ShipTo: Rohde Shop F.O.B.:Rohde Shop Order Date 1/7/2025 Job Name OshKosh WWTP Roofs Replacement This Number must appear on all invoices, bills of lading cases, bundles, packing lists, shipping papers and correspondence. Job Address Rohde Shop Job No.24-039 Phase/Card 1-154 To:CHASE CARD SERVICES (79000) PO BOX 6294 CAROL STREAM, IL 60197-6294 Telephone:1-800-945-2028 Fax: CHARGE WISCONSIN SALES TAX Reason: DO NOT CHARGE WISCONSIN SALES TAX - TAX No. 004-0000401440-01 This order shall not be binding until acceptance and return, within five days, of the signed acknowledgement copy specifying the shipping date. Such acceptance is subject to the TERMS AND CONDITIONS STATED ON THE FACE AND REVERSE SIDE OF THE ORIGINAL AND ACKNOWLEDGEMENT COPIES HEREOF, which seller agrees shall constitute the final and complete agreement between Purchaser and Seller. Any modifications or recission of this agreement shall be ineffective unless in writing and signed by both Purchaser and Seller. ROHDE BROTHERS, INC. Accepted by: Title Date PO Contact: Chad Wood Freight Prepaid: Yes and Included Chad Wood Quote: Original Order QTY PART#/DESCRIPTION PRICE AMOUNTLine # $173.99 $173.991 Zurn Z125 8" Diameter Roof Drain with Low Silhouette Dome1 $173.99SubTotal $0.00 $173.99Total Sales Tax 1 (1 line)Total: RECEIPT Order No. #117692 Order Date 01/07/2025 Payment Visa Shipping Free Shipping Email woodc@rohdebros.com Sold To Chad Wood Rohde Brothers W5745 Woodchuck Ln Plymouth, WI 53073 United States Tel. +19208935905 Shipping To Chad Wood Rohde Brothers W5745 Woodchuck Ln Plymouth, WI 53073 United States Tel. +19208935905 Item Description Qty Price Total Zurn Z125 8" Diameter Roof Drain with Low Silhouette Dome - Poly-Dome (Plastic) / 2NH 2" [51mm] No-Hub ZUR-Z125-2NH × 1 $173.99 $173.99 Subtotal $173.99 Shipping $0.00 Total excl. Tax $173.99 Sales Tax (0%)$0.00 Total (USD)$173.99 Net payment $0.00 Thank you for your order! Please contact us if you have any questions regarding your order. MasterBuilder Mercantile Inc info@masterbuildermercantile.com / 844-597-3070 www.masterbuildermercantile.com Chad Wood Rohde Brothers W5745 Woodchuck Ln Plymouth, WI 53073 United States Tel. +19208935905 www.masterbuildermercantile.com Tel. +1 844-597-3070 PO# 24039-1154-63504 W5745 Woodchuck Ln · P.O. Box 409 • Plymouth, WI • 53073-0409 • Phone: (920)893-5905 • Fax: (920)893-5908 • invoices@rohdebros.com PO# 24039-1154-63501 Copies of Operation, Maintenance & Installation Instructions are required for the owner's use. Final Payment will not be made until after these instructions are received. 0 sets of Job Tailored Installation, Piping and/or Wiring Diagrams and Instructions for approval. 0Copies of Submittals Required0 Date Required: Or Sooner Approval Required Before Shipment Not Before Approval Not Required Payment Terms: Net 60 Days ShipTo: Rohde Shop F.O.B.:Rohde Shop Order Date 1/7/2025 Job Name OshKosh WWTP Roofs Replacement This Number must appear on all invoices, bills of lading cases, bundles, packing lists, shipping papers and correspondence. Job Address Rohde Shop Job No.24-039 Phase/Card 1-154 To:PORTER PIPE & SUPPLY CO (713735) Attn: Luke A. Hill <lhill@porterpipe.com> PO BOX 7051 CAROL STREAM, IL 60197-7051 Telephone:Fax: CHARGE WISCONSIN SALES TAX Reason: DO NOT CHARGE WISCONSIN SALES TAX - TAX No. 004-0000401440-01 This order shall not be binding until acceptance and return, within five days, of the signed acknowledgement copy specifying the shipping date. Such acceptance is subject to the TERMS AND CONDITIONS STATED ON THE FACE AND REVERSE SIDE OF THE ORIGINAL AND ACKNOWLEDGEMENT COPIES HEREOF, which seller agrees shall constitute the final and complete agreement between Purchaser and Seller. Any modifications or recission of this agreement shall be ineffective unless in writing and signed by both Purchaser and Seller. ROHDE BROTHERS, INC. Accepted by: Title Date PO Contact: Chad Wood Freight Prepaid: Yes and Included Chad Wood Quote: Original Order QTY PART#/DESCRIPTION PRICE AMOUNTLine # 670649-300501 2" SCH 40 PVC PIPE PE 10 FT $1.74 $208.80120 feet 2'' PVC Sch. 40 Plain End Pipe 20' 1 P100-020 2 PVC DWV COUPLING HUBXH UB $1.304 $6.525 2'' PVC Sch. 40 Hub x Hub Coupling 2 P304-020 2 PVC DWV LONG SWEEP 1/4 BEND HUBXHUB $5.24 $15.723 2'' PVC Sch. 40 Hub x Hub 90 - long sweep 3 P321-020 2 PVC DWV 1/8 BEND HUBXH UB $2.96 $14.805 2'' PVC Sch. 40 Hub x Hub 45 4 P601-338 3X3X2 PVC DWV RED WYE HU BXHUBXHUB $12.68 $12.681 3" x 2" PVC Sch. 40 Hub x Hub Wye 5 1056-33 1056-33 3" FERNCO COUP $9.30 $18.602 3'' Fernco Coupling 6 0400-10550 2 #69 E-Z GRIP HANGER $1.3614 $13.6110 2'' Galvanized Tear Drop Hangers 7 $290.73SubTotal $0.00 $290.73Total Sales Tax 146 (7 lines)Total: Page 1 of 1 Acknowledgement 12930948-00 Acknowledgement: 12930948-00 Addison, Illinois Indianapolis, Indiana Chicago, Illinois Hammond, Indiana Rockford, Illinois Milwaukee, Wisconsin Phone: 630-543-8145 Phone: 463-207-1500 Phone: 312-347-1600 Phone: 219-844-1900 Phone: 815-506-7476 Phone: 414-414-2411 Fax: 630-543-6830 Fax: 463-207-1501 Fax: 312-347-0255 Fax: 219-844-9045 Fax: 815-280-4799 Entered Date Promised Date Requested Date Printed Time 1/7/25 1/8/25 1/8/25 4:25 PM Placed By Sales Rep In Sales Rep Out Taken By CHAD LAH - Luke A. Hill JJR - James Porter Jr. LAH1 Customer #Customer Name 7601 ROHDE BROTHERS PO # 24039-1154-63501 Bill To Ship To Correspondence To ROHDE BROTHERS SHOP Porter Pipe & Supply PO BOX 409 W5745 WOODCHUCK LANE 920-893-5905 PO Box 7051 PLYMOUTH, WI 53073 PLYMOUTH, WI 53073 Carol Stream, IL 60197-7051 Instructions Ship Point Via Shipped Terms 401 Addison - Porter Pipe OUR TRUCK Net 30 Days Reference OSHKOSH Notes Line Product and Description Promised Date Order Quantity Shipped Quantity Backorder Quantity Qty UM List Price Net Price Net Amount 1 670649-30050 2" SCH 40 PVC PIPE PE 20 FT 1/8/25 120 120 0 FT a3.93 a1.74 a208.80 2 P100-020 2 PVC DWV COUPLING HUBXH UB 1/8/25 5 5 0 EA a16.30 a1.30 a6.52 3 P304-020 2 PVC DWV LONG SWEEP 1/4 BEND HUBXHUB Interchange Prod: 2PDWVLR90 1/8/25 3 3 0 EA a65.50 a5.24 a15.72 4 P321-020 2 PVC DWV 1/8 BEND HUBXH UB 1/8/25 5 5 0 EA a37.00 a2.96 a14.80 5 P601-338 3X3X2 PVC DWV RED WYE HU BXHUBXHUB 1/8/25 1 1 0 EACH a158.50 a12.68 a12.68 6 1056-33 1056-33 3" FERNCO COUP 1/8/25 2 2 0 EA a9.30 a9.30 a18.60 7 0400-10550 2 #69 E-Z GRIP HANGER 1/8/25 10 10 0 EA a3.89 a1.36 a13.61 7 Lines Total Total Shipped 146 aSubtotal a290.73 Taxes 0.00 Total 290.73 Total Weight 91.182 *** All non-stock material Is non-cancellable, non-returnable, and freight will apply. ALL RETURNED MATERIAL MUST BE ACCOMPANIED WITH A PORTER PIPE RETURN AUTHORIZATION NUMBER FOR CREDIT TO BE ISSUED. FINANCE CHARGES WILL BE APPLIED TO ALL LATE PAYMENTS. From all of us at Porter Pipe, we thank you for this order and the opportunity to be your supplier partner! 350 S Tower Street Suite #2 Saukville, WI 53080 1-800-913-7267 Fax: 262-284-6078 Final Breakdown found in JT Rams email below --> Estimate for evaluation purposes --> $1,580.04 1 Howe, Allen From:Jaymon Stalter <stalterj@rohdebros.com> Sent:Wednesday, July 9, 2025 7:14 AM To:Howe, Allen Subject:Fwd: Oshkosh WWTF - Change Orders Here you go Allen . Thanks Jaymon stalter Sheet metal superintendent Phone: (920) 893-5905 ext 164 Cell: (920) 400-9080 Email- stalterj@rohdebros.com Begin forwarded message: From: Jaymon Stalter <stalterj@rohdebros.com> Date: July 8, 2025 at 9:39:00 AM CDT To: Christina@jtrams.co Cc: Mark@jtrams.co, TomBahr@jtrams.co Subject:RE: Oshkosh WWTF - Change Orders Thank you. From: Christina@jtrams.co <Christina@jtrams.co> Sent: Monday, July 7, 2025 7:10 AM To: Jaymon Stalter <stalterj@rohdebros.com> Cc: Mark@jtrams.co; TomBahr@jtrams.co Subject: RE: Oshkosh WWTF - Change Orders Labor: 13 hrs x $75 = $975 Materials: $526.12 + $78.92 (15% m/u) = $605.04 Total: $1580.04 Christina Roney Purchasing Manager C: 262-888-9789 O: 262-268-2749 ext. 227 From: Jaymon Stalter <stalterj@rohdebros.com> Sent: Thursday, July 3, 2025 8:59 AM To:Christina@jtrams.co 2 Cc:Mark@jtrams.co;TomBahr@jtrams.co Subject: RE: Oshkosh WWTF - Change Orders Morning Christina, Could you please break down the $1,580 proposal for roofing onto labor rate per hour and materials please, I think this is the last hoop to jump through before Oshkosh releases the retainage. If I could get it today that would be great (if possible). From:Christina@jtrams.co <Christina@jtrams.co> Sent: Wednesday, December 18, 2024 7:54 AM To: Jaymon Stalter <stalterj@rohdebros.com> Cc:Mark@jtrams.co;TomBahr@jtrams.co Subject: FW: Oshkosh WWTF - Change Orders Importance: High Good Morning, Please provide an update for the attached change orders. Thank you, Christina Roney Purchasing Manager C: 262-888-9789 O: 262-268-2749 ext. 227 From:Jonas@jtrams.co <Jonas@jtrams.co> Sent: Monday, November 4, 2024 3:06 PM To: Jaymon Stalter (stalterj@rohdebros.com) <stalterj@rohdebros.com> Cc:TomBahr@jtrams.co;Christina@jtrams.co Subject: Oshkosh WWTF - Change Orders Hi Jaymon, Please see the attached change orders for the Oshkosh WWTF project. 1.Added labor to come back and cut in and flash the guardrails 2.Retro fit drains on the generator building 3.Concrete pavers at all roof ladders/doors 4.Additional EPDM walkways at digester roof. Let me know if you have any questions. Thanks! Jonas Thull – Owner JT RAMS, LLC (Roofing Asset Management Systems) Item 7 Roof Railing Substantial Completion Date Change T O :T O :Honorable Mayor and Members of the Common Council F R O M :F R O M :Kathy Snell, Special Events Coordinator D A T E :D A T E :September 09, 2025 S U B J E C T :S U B J E C T :Res 25-473 Approve Special Event - HC Entertainment to host Al Grito de Puerta (Yell: Open the Gate) at Sunnyview Exposition Center, September 14, 2025 A t t a c h m e n t sAttachments Res 25-473 Al Grito de Puerta attachment 09/09/2025 25-473 RESOLUTION PURPOSE: APPROVE SPECIAL EVENT - HC ENTERTAINMENT TO HOST AL GRITO DE PUERTA (YELL: OPEN THE GATE) AT SUNNYVIEW EXPOSITION CENTER, SEPTEMBER 14, 2025 INITIATED BY : CITY ADMINISTRATION WHEREAS, the City of Oshkosh has received a special event application from HC Entertainment (Michel Hernandez) to host Al Grita de Puerta at the Sunnyview Exposition Center on Sunday, September 14, 2025; WHEREAS, HC Entertainment has requested to allow animals that are otherwise prohibited within the City of Oshkosh, onsite for the purpose of a rodeo on Sunday, September 14, 2025; NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of Oshkosh approval is granted to HC Entertainment (Michel Hernandez) to host a Mexican Rodeo at the Sunnvyview Exposition Center on Sunday, September 14, 2025, from 2:00 p.m. to 10:30 p.m. in accordance with the municipal code and the attached application with the following exceptions/conditions: A. An exception to the provisions of section 6-6 of the Oshkosh Municipal Code is granted to allow animals that are otherwise prohibited in the City during this event, reasonable set up and clean up and during transport to and from the event. BE IT FURTHER RESOLVED that as a condition of approval, the Event Organizer shall pay the City’s actual costs for extraordinary services. Approval of this request shall not be interpreted as approval to conduct the event during any period of emergency order or declaration prohibiting such an event. Approval of this event shall not be interpreted to supersede any emergency order or declaration applicable to such an event and all events shall remain subject to all applicable ordinances, orders, declarations and requirements for public gatherings. Cost Estimates for Extraordinary Services Fire Department Staffing $509.82 (preliminary estimate includes 3 hrs. of dedicated paramedics) Equipment/Vehicle $144.96 (preliminary estimate includes 3 hrs. ambulance) T O :T O :Honorable Mayor and Members of the Common Council F R O M :F R O M :Kathy Snell, Special Events Coordinator D A T E :D A T E :September 09, 2025 S U B J E C T :S U B J E C T :Res 25-474 Approve Special Event - Oshkosh West High School to utilize City streets for the Oshkosh West Homecoming Parade, October 3, 2025 R E C O M M E N D A T I O NRECOMMENDATION Approv e Special Ev en t - O sh k osh West High Sch ool to u tilize City streets for th e O sh k osh West Hom ecom in g Parade, O ctober 3 , 2 0 2 5 A t t a c h m e n t sAttachments Res 25-474 Oshkosh West Homecoming Parade Attachment 09/09/2025 25-474 RESOLUTION PURPOSE: APPROVE SPECIAL EVENT - OSHKOSH WEST HIGH SCHOOL TO UTILIZE CITY STREETS FOR THE OSHKOSH WEST HOMECOMING PARADE, OCTOBER 3, 2025 INITIATED BY : CITY ADMINISTRATION WHEREAS, the Oshkosh West High School is requesting, per Section VII(C)(d)(iii), that the Council waive all costs for Extraordinary Services provided by the City for the event; and WHEREAS, the Common Council has considered the list of criteria used in the Municipal Code pertaining to a request for a waiver of application and extraordinary services fees, including but not limited to: benefit to the quality of life to the City as a whole;1. tradition of the event in the City; and2. culture and/or historical significance of the Special Event.3. NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of Oshkosh that approval is granted to Oshkosh West High School (Brad Jodarski) to utilize city streets: N. Eagle St., Taft Ave., Southland Ave., and N. Westfield St. on Friday, October 3, 2025, from 5:30 p.m. to 6:15 p.m. for the Oshkosh West Homecoming Parade in accordance with the municipal code and the attached application, with the following exception/conditions: A. Waiver of the cost of application and extraordinary services fees per Section VII(D) considerations of the Municipal Code Cost Estimate for Special Events Extraordinary Services. B. C. BE IT FURTHER RESOLVED that as a condition of approval, the Event Organizer shall pay the City's actual costs for extraordinary services. Approval of this request shall not be interpreted as approval to conduct the event during any period of emergency order or declaration prohibiting such an event. Approval of this event shall not be interpreted to supersede any emergency order or declaration applicable to such an event and all events shall remain subject to all applicable ordinances, orders, declarations and requirements for public gatherings. Cost of Extraordinary ServicesPolice Staffing $1,391.46 (preliminary estimate includes 4 Officer hrs., and 2 Sgt. Supervisor hrs.) Supplies/Materials $11.00 (preliminary estimate includes dedicated use of supplies) Public Works Staffing $114.87 (preliminary estimate includes 3 hrs. street personnel) Equipment/Vehicles $104.04 (preliminary estimate includes dedicated use of equipment and vehicles) Supplies/Materials $121.00 (preliminary estimate includes dedicated use of supplies) T O :T O :Honorable Mayor and Members of the Common Council F R O M :F R O M :Kathy Snell, Special Events Coordinator D A T E :D A T E :September 09, 2025 S U B J E C T :S U B J E C T :Res 25-475 Approve Special Event - Vida to utilize City sidewalks and South Park trails for the Walk for Life, October 4, 2025 A t t a c h m e n t sAttachments Res 25-475 Walk for Life Attachment Walk for Life Map attachment 09/09/2025 25-475 RESOLUTION PURPOSE: APPROVE SPECIAL EVENT - VIDA TO UTILIZE CITY SIDEWALKS AND SOUTH PARK TRAILS FOR THE WALK FOR LIFE, OCTOBER 4, 2025 INITIATED BY : CITY ADMINISTRATION NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of Oshkosh that approval is granted to Vida (Anne Tretinyak) to utilize City streets and South Park trails on Saturday, October 4, 2025, from 8:30 a.m. to 11:00 a.m. for the Walk for Life event, in accordance with the municipal code and the attached application, with the following exceptions/conditions: A. B. C. BE IT FURTHER RESOLVED that as a condition of approval, the Event Organizer shall pay the City’s actual costs for extraordinary services. Approval of this request shall not be interpreted as approval to conduct the event during any period of emergency order or declaration prohibiting such an event. Approval of this event shall not be interpreted to supersede any emergency order or declaration applicable to such an event and all events shall remain subject to all applicable ordinances, orders, declarations and requirements for public gatherings. Cost Estimates for Extraordinary Services Police Department Staffing $84.08 (preliminary estimate includes 2 CSOs for 2 hrs. each) T O :T O :Honorable Mayor and Members of the Common Council F R O M :F R O M :Jim Collins, Director of Transportation D A T E :D A T E :September 09, 2025 S U B J E C T :S U B J E C T :Ord 25-476 Amend Section 27A-11 of the Municipal Code pertaining to parking regulations on Washington Avenue B A C K G R O U N DBACKGROUND Th e Down town O sh k osh YMCA h as ou tg row n th eir cu rren t off-street park in g lots. Th ey are in th e process of expan din g th eir park in g lot. How ev er, th at project will tak e at least a year. Th e YMCA h as in qu ired if it is possible to rem ov e th e tim ed park in g restriction in th is area of Wash in gton Av en u e. A N A L Y S I SANALYSIS Neigh borin g bu sin esses h av e n o objection to rem ov in g th e 2 -h ou r restriction . B O A R D /C O M M I S S I O N I N F O R M A T I O NBOARD/C O M M I S S I O N I N F O R M A T I O N Tran sportation Com m ittee recom m en ds approv al. F I S C A L I M P A C TFISCAL I M P A C T Th ere is n o fin an cial im pact on th e rem ov al of sig n ag e. R E C O M M E N D A T I O NRECOMMENDATION Staff recom m en ds approv al of th e requ est. A t t a c h m e n t sAttachments Ord 25-476 9/9/2025 25-476 ORDINANCE SECOND READING 8/26/2025 25-464 ORDINANCE FIRST READING PURPOSE: AMEND SECTION 27A-11 OF THE MUNICIPAL CODE TO REMOVE 2-HOUR PARKING RESTRICTION ON WASHINGTON AVE (TRANSPORTATION COMMITTEE RECOMMENDS APPROVAL) INITIATED BY : TRANSPORTATION DEPARTMENT TRANSPORTATION COMMITTEE - APPROVED A GENERAL ORDINANCE OF THE CITY OF OSHKOSH AMENDING SECTION 27A-11 OF THE OSHKOSH MUNICIPAL CODE PERTAINING TO PARKING REGULATIONS ON DESIGNATED STREETS AND ALLEYS WHEREAS, the Transportation Committee recommends approval to remove the 2-hour parking restriction on Washington Avenue. NOW, THEREFORE, BE IT ORDAINED by the Common Council of the City of Oshkosh as follows: SECTION 1. That Section 27A-11 of the Oshkosh Municipal Code pertaining to parking regulations on designated streets and alleys is hereby amended as follows: A-11 UPDATE PARKING REGULATIONS ON DESIGNATED STREETS AND ALLEYS: Washington Avenue Delete Therefrom: Remove the 2-hour parking restriction, south side, from 54’ east of Court Street to Broad Street SECTION 2. This ordinance shall be in full force and effect from and after its passage, publication and removal of the appropriate signage. SECTION 3. Publication Notice. Please take notice that the City of Oshkosh enacted ordinance #25-476 on September 9, 2025, ADD UPDATING PARKING REGULATIONS ON WASHINGTON AVENUE. A GENERAL ORDINANCE OF THE CITY OF OSHKOSH AMENDING SECTION 27A-11 OF THE OSHKOSH MUNICIPAL CODE PERTAINING TO PARKING REGULATIONS ON DESIGNATED STREETS AND ALLEYS. The ordinance will remove the 2-hour parking on Washington Avenue. The full text of the ordinance may be obtained at the Office of the City Clerk, 215 Church Avenue and through the City’s website at www.oshkoshwi.gov Clerk’s phone: 920/236-5011. T O :T O :Honorable Mayor and Members of the Common Council F R O M :F R O M :Kimberly Gierach, Planning Services Manager D A T E :D A T E :September 09, 2025 S U B J E C T :S U B J E C T :*Ord 25-477 Approve zone change from Two Flat Residential-10 District (TR-10) and Central Mixed-Use District (CMU) to Two Flat Residential-10 District with a Planned Development Overlay (TR-10-PD) for select properties located on the south side of the 100 block of West 8th Avenue and the north side of the 100 block of West 9th Avenue between Oregon Street and Nebraska Street (parcels 90301010000, 90301040000, 90301050000, 90301060000, 90301070000, 90301100000, 90301110000, 90301120000, 90301130000 and 90301150000) (Plan Commission recommends approval) B A C K G R O U N DBACKGROUND Th e su bject area con sists of fou r v acan t lots an d on e lot w ith an existin g sin gle-fam ily h om e alon g West 8 th Av en u e an d fiv e v acan t lots alon g West 9 th Av en u e. All properties are zon ed Tw o Flat R esiden tial-1 0 District (TR -1 0 ), w ith th e exception of th e western -m ost lot alon g West 8 th Av en u e (parcel 9 0 3 0 1 0 1 0 0 0 0 ), w h ich is zon ed Cen tral Mixed Used District (CMU). Th e su rrou n din g area con sists of residen tial u ses an d a ch u rch to th e sou th , residen tial u ses to th e east, park in g lots to th e n orth , an d m ixed com m ercial u ses to th e west alon g O reg on Street. Th e 2 0 4 0 Com preh en siv e Lan d Use Plan recom m en ds Cen ter City u ses for th e su bject area. A n eig h borh ood m eetin g was h eld on Au g u st 1 3 th , 2 0 2 5 . Neigh bors in atten dan ce were gen erally su pportiv e of th e proposed town h om e dev elopm en t on th e su bject properties. A Plan Com m ission work sh op w as h eld on Febru ary 1 9 th , 2 0 2 5 , w ith Plan Com m ission v oicin g su pport for th e proposed dev elopm en t. A N A L Y S I SANALYSIS Th e applican t is requ estin g a zon e ch an ge to Two Flat R esiden tial-1 0 District with a Plan n ed Dev elopm en t O v erlay (TR -1 0 -PD) for all ten of th e su bject properties alon g West 8 th Av en u e an d West 9 th Av en u e. Th e proposed zon e ch an ge is in ten ded to accom m odate a proposed tow n h om e dev elopm en t, w h ich will in clu de tw o, ten -u n it bu ildin g s an d two, two-u n it bu ildin gs. Th e Plan n ed Dev elopm en t O v erlay is n eeded to allow th e ten -u n it bu ildin gs as th e TR -1 0 District on ly allow s sin g le fam ily an d tw o-fam ily u ses. Th e zon e ch an g e from CMU to TR -1 0 -PD for th e w estern -m ost su bject property alon g West 8 th Av en u e w ill prov ide con sisten t zon in g w ith th e oth er n in e su bject properties in clu ded in th e proposed dev elopm en t. A Certified Su rv ey Map (CSM) w ill be requ ired for th e lot com bin ation s n eeded for th e ten -u n it bu ildin g s. Staff is su pportiv e of th e proposed zon e ch an g e to TR -1 0 -PD as it w ill serv e to accom m odate fu tu re residen tial dev elopm en t of th e su bject properties. Alth ou g h th e proposed TR -1 0 -PD zon in g is n ot con sisten t w ith th e 2 0 4 0 Com preh en siv e Lan d Use Plan desig n ation of Cen ter City, th e zon in g of th e su bject properties w ill rem ain con sisten t w ith th e cu rren t TR -1 0 zon in g of th e existin g n eigh borin g residen tial properties on th e 1 0 0 block s of West 8 th Av en u e an d West 9 th Av en u e. R E C O M M E N D A T I O NRECOMMENDATION Th e Plan Com m ission recom m en ded approv al of th e requ ested zon e ch an g e on Septem ber 2 , 2 0 2 5 . Please see th e attach ed staff report for m ore in form ation . A t t a c h m e n t sAttachments Ord 25-477 REZONE -100 Blks W 8th Ave & W 9th Ave 09/09/2025 25-477 ORDINANCE FIRST READING PURPOSE: APPROVE ZONE CHANGE FROM TWO FLAT RESIDENTIAL-10 DISTRICT (TR-10) AND CENTRAL MIXED-USE DISTRICT (CMU) TO TWO FLAT RESIDENTIAL-10 DISTRICT WITH A PLANNED DEVELOPMENT OVERLAY (TR-10-PD) FOR SELECT PROPERTIES LOCATED ON THE SOUTH SIDE OF THE 100 BLOCK OF WEST 8TH AVENUE AND THE NORTH SIDE OF THE 100 BLOCK OF WEST 9TH AVENUE BETWEEN OREGON STREET AND NEBRASKA STREET (PARCELS 90301010000, 90301040000, 90301050000, 90301060000, 90301070000, 90301100000, 90301110000, 90301120000, 90301130000 AND 90301150000) INITIATED BY : JIBRIL ODOGBA PLAN COMMISSION RECOMMENDATION: Approved A GENERAL ORDINANCE OF THE CITY OF OSHKOSH AMENDING THE OFFICIAL ZONING MAP OF THE CITY OF OSHKOSH, AS ADOPTED BY SECTION 30-32 OF THE OSHKOSH MUNICIPAL CODE. The Common Council of the City of Oshkosh does ordain as follows: SECTION 1. That the Official Zoning Map of the City of Oshkosh, as adopted by Section 30-32 of the Oshkosh Municipal Code, is hereby amended to change the zoning district for parcels 90301010000, 90301040000, 90301050000, 90301060000, 90301070000, 90301100000, 90301110000, 90301120000, 90301130000 AND 90301150000 from Two Flat Residential-10 District (TR-10) and Central Mixed-Use District (CMU) to Two Flat Residential-10 District with a Planned Development Overlay (TR-10-PD). The subject properties are more particularly described as follows: 90301010000 LOT THREE (3), BLOCK NINE (9), IN THE PLAT OF THE ORIGINAL THIRD WARD, IN THE THIRD WARD, IN SECTION 24, T18N, R16E, CITY OF OSHKOSH, WINNEBAGO COUNTY, wisconsin, per leach’s map of 1894. 90301040000 LOT SIX (6), BLOCK NINE (9), ACCORDING TO THE RECORDED PLAt OF THE ORIGINAL THIRD WARD, IN THE CITY OF OSHKOSH, WINNEBAGO COUNTY, WISCONSIN. 90301050000 LOT SEVEN (7) OF BLOCK NINE (9), ACCORDING TO THE RECORDED PLAT OF THE ORIGINAL THIRD WARD, FORMERLY NINTH WARD, NOW IN THE THIRD WARD, IN THE CITY OF OSHKOSH, WINNEBAGO COUNTY, WISCONSIN. 90301060000 LOT EIGHT (8) OF BLOCK NINE (9) IN THE PLAY OF THE ORIGINAL THIRD WARD, IN THE NINTH WARD, CITY OF OSHKOSH, WINNEBAGO COUNTY, WISCONSIN, PER LEACH’S MAP OF 1894 AND NOW IN THE THIRD WARD OF SAID CITY. 90301070000 LOT NINE (9), BLOCK NINE (9), ACCORDING TO THE RECORDED PLAT OF THE ORIGINAL THIRD WARD, IN THE NINTH WARD, CITY OF OSHKOSH, WINNEBAGO COUNTY, WISCONSIN, PER LEACH’S MA OF 1894 AND NOW IN THE THIRD WARD OF SAID CITY. 90301100000 LOT THIRTEEN (13) OF BLOCK NINE (9), IN THE PLAT OF THE ORIGINAL THIRD WARD IN THE NINTH WARD, CITY OF OSHKOSH, WINNEBAGO COUNTY, WISCONSIN, PER LEACH’S MAP OF 1894, AND NOW IN THE THIRD WARD OF SAID CITY. 90301110000 LOT FOURTEEN (14) OF BLOCK NINE (9) IN ORGINAL THIRD WARD, IN THE NINTH WARD, CITY OF OSHKOSH, WINNEBAGO COUNTY, WISCONSIN, PER LEACH’S MAP OF 1894, AND NOW IN THE THIRD WARD OF SAID CITY. 90301120000 LOT FIFTEEN (15) OF BLOCK NINE (9), PLAT OF ORIGINAL THIRD WARD, 3RD WARD, CITY OF OSHKOSH, WINNEBAGO COUNTY, WISCONSIN. 90301130000 LOT SIXTEEN (16) OF BLOCK NINE (9) IN THE PLAT OF THE ORIGINAL THIRD WARD, IN THE NINTH WARD, CITY OF OSHKOSH, WINNEBAGO COUNTY, WISCONSIN, PER LEACH’S MAP OF 1894, AND NOW IN THE THIRD WARD OF SAID CITY. 90301150000 LOT EIGHTEEN (18) OF BLOCK NINE (9) IN THE PLAT OF THE ORIGINAL THIRD WARD, IN THE NINTH WARD, CITY OF OSHKOSH, WINNEBAGO COUNTY, WISCONSIN, PER LEACH’S MAP OF 1894 AND NOW IN THE THIRD WARD OF SAID CITY, EXCEPTING THEREFROM THE EAST TWO AND ONE-HALF (2 1/2) FEET, FRONT AND REAR, THEROF. SECTION 2. This Ordinance shall be in full force and effect from and after its passage and publication. SECTION 3. Publication Notice. Please take notice that the City of Oshkosh enacted Ordinance #25-XXX APPROVE ZONE CHANGE FROM TWO FLAT RESIDENTIAL-10 DISTRICT (TR-10) AND CENTRAL MIXED USE DISTRICT (CMU) TO TWO FLAT RESIDENTIAL-10 DISTRICT WITH A PLANNED DEVELOPMENT OVERLAY (TR-10-PD) FOR SELECT PROPERTIES LOCATED ON THE SOUTH SIDE OF THE 100 BLOCK OF WEST 8TH AVENUE AND THE NORTH SIDE OF THE 100 BLOCK OF WEST 9TH AVENUE BETWEEN OREGON STREET AND NEBRASKA STREET (PARCELS 90301010000, 90301040000, 90301050000, 90301060000, 90301070000, 90301100000, 90301110000, 90301120000, 90301130000 and 90301150000) (A GENERAL ORDINANCE OF THE CITY OF OSHKOSH AMENDING THE OFFICIAL ZONING MAP OF THE CITY OF OSHKOSH, AS ADOPTED BY SECTION 30-32 OF THE OSHKOSH MUNICIPAL CODE) on September 23, 2025. This ordinance changes the zoning of parcels 90301010000, 90301040000, 90301050000, 90301060000, 90301070000, 90301100000, 90301110000, 90301120000, 90301130000 and 90301150000) from Two Flat Residential-10 District (TR-10) and Central Mixed-Use District (CMU) to Two Flat Residential-10 with a Planned Development Overlay (TR-10-PD). The full text of the Ordinance may be obtained at the Office of the City Clerk, 215 Church Avenue and on the City's website at www.oshkoshwi.gov. Clerk's phone: (920) 236-5011. ITEM: PUBLIC HEARING: Zone Change From Two Flat Residential-10 District (TR-10) and Central Mixed Use District (CMU) to Two Flat Residential-10 District with a Planned Development Overlay (TR-10-PD) for Properties Located on the South Side of the 100 Block of West 8th Avenue and the North Side of the 100 Block of West 9th Avenue (Parcels 90301010000, 90301040000, 90301050000, 90301060000, 90301070000, 90301100000, 90301110000, 90301120000, 90301130000 and 90301150000) Plan Commission Meeting of September 2, 2025 Applicant: Jibril Odogba Owner: Redevelopment Authority of the City of Oshkosh Action Requested: The applicant requests a zone change from the existing Two Flat Residential-10 District (TR-10) and Central Mixed Use District (CMU) to Two Flat Residential-10 District with a Planned Development Overlay (TR-10-PD) for five properties located on the south side of the 100 block of West 8th Avenue and five properties located on the north side of the 100 block of West 9th Avenue. Applicable Ordinance Provisions: Zoning map amendment standards are found in Section 30-381 of the Zoning Ordinance. Property Location and Background Information: The subject area consists of four vacant lots and one lot with an existing single-family home along West 8th Avenue and five vacant lots along West 9th Avenue. All properties are zoned Two Flat Residential-10 District (TR-10), with the exception of the western-most lot along West 8th Avenue (parcel 90301010000), which is zoned Central Mixed Used District (CMU). The surrounding area consists of residential uses and a church to the south, residential uses to the east, parking lots to the north, and mixed commercial uses to the west along Oregon Street. The 2040 Comprehensive Land Use Plan recommends Center City uses for the subject area. Existing Land Use Zoning Vacant and Residential TR-10 & CMU Recognized Neighborhood Organizations None Existing Uses Zoning North Parking lot UMU & I South Residential & Institutional CMU, I-PD, TR-10 East Residential CMU-PD West Mixed use & Residential CMU Zone Change - The applicant is requesting a zone change to Two Flat Residential-10 District with a Planned Development Overlay (TR-10-PD) for all ten of the subject properties along West 8th Avenue and West 9th Avenue. The proposed zone change is intended to accommodate a proposed townhome development, which will include two, ten-unit buildings and two, two-unit buildings. The Planned Development Overlay is needed to allow the ten-unit buildings as the TR-10 District only allows single family and two-family uses. The zone change from CMU to TR-10-PD for the western-most subject property along West 8th Avenue will provide consistent zoning with the other nine subject properties included in the proposed development. A Certified Survey Map (CSM) will be required for the lot combinations needed for the ten-unit buildings. A neighborhood meeting was held on August 13th, 2025. Neighbors in attendance were generally supportive of the proposed townhome development on the subject properties. A Plan Commission workshop was held on February 19th, 2025, with Plan Commission voicing support for the proposed development. Staff is supportive of the proposed zone change to TR-10-PD as it will serve to accommodate future residential development of the subject properties. Although the proposed TR-10-PD zoning is not consistent with the 2040 Comprehensive Land Use Plan designation of Center City, the zoning of the subject properties will remain consistent with the current TR-10 zoning of the existing neighboring residential properties on the 100 blocks of West 8th Avenue and West 9th Avenue. Findings: In its review and recommendation to the Common Council on an application for a Zoning Map amendment, staff recommends the Plan Commission make the following findings based on the criteria established by Chapter 30-381 (D)(2): (a) Advances the purposes of this Chapter as outlined in Section 30-03 as the proposed zone change will result in compatible zoning with the surrounding area. (b) Maintains the desired overall consistency of land uses, land use intensities, and land use impacts within the pertinent zoning districts as the proposed TR-10-PD zoning designation will be consistent with TR-10 zoning of neighboring properties. (c) Addresses any of the following factors that are not properly addressed on the current Official Zoning Map: (ii) Factors have changed (such as new data, infrastructure, market conditions, development, annexation, or other zoning changes), making the subject property more appropriate for a different zoning district as a proposal for a townhome development has been submitted that requires the requested Planned Development Overlay. Recommendation: Staff recommends approval of the zone changes with the findings listed above. The Plan Commission recommended approval of the requested zone change on September 2, 2025. For a comprehensive record of the proceedings, the official minutes can be obtained by contacting Planning Services. March 2025 Sign_______ Staff ________ Date Rec’d ________ City of Oshkosh Application Zoning Map Amendment (Rezoning) **PLEASE TYPE OR PRINT USING BLACK INK** APPLICANT INFORMATION Petitioner: _________________________________________________________________________________ Date: ____________ Petitioner’s Address: ________________________________________ City: ______________________ State: _____ Zip: ________ Telephone #: ( ) _________________ Email: _______________________ Contact preference: Phone Email Status of Petitioner (Please Check): Owner Representative Tenant Prospective Buyer Petitioner’s Signature (required): _______________________________________________________________ Date: ____________ OWNER INFORMATION Owner(s): __________________________________________________________________________________ Date: ____________ Owner(s) Address: __________________________________________ City: ______________________ State: _____ Zip: ________ Telephone #: ( ) _________________ Email: _______________________ Contact preference: Phone Email Ownership Status (Please Check): Individual Trust Partnership Corporation Property Owner Consent: (required) By signature hereon, I/We acknowledge that City officials and/or employees may, in the performance of their functions, enter upon the property to inspect or gather other information necessary to process this application. I also understand that all meeting dates are tentative and may be postponed by the Planning Services Division for incomplete submissions or other administrative reasons. Property Owner’s Signature: ___________________________________________________________________ Date: ____________ ZONING AND DEVELOPMENT INFORMATION Address/Location of Rezoning Request: _________________________________________________________________________ Tax Parcel Number(s): _________________________________________________________________________________________ Rezone property from: ___________________________________________ to ___________________________________________ Purpose for Rezoning:__________________________________________________________________________________________ ____________________________________________________________________________________________________________ Describe existing property development and land use: ________________________________________________________________ ____________________________________________________________________________________________________________ Describe proposed development and/or proposed land use: ____________________________________________________________ ____________________________________________________________________________________________________________ Proposed time schedule for development and/or use of the property: ________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________ Zoning Adjacent to the Site: North: _________________________________________________________________________ South: _________________________________________________________________________ East: _________________________________________________________________________ West: _________________________________________________________________________ SUBMIT TO: Dept. of Planning Services 215 Church Ave., P.O. Box 1130 Oshkosh, Wisconsin 54903-1130 Room 204 PHONE: (920) 236-5059 Email: planning@oshkoshwi.gov Delafield WI 262 jodogba@pangaeadimensions.com Jibril Odogba 05-23-2025 3215 Golf Road, Ste 222 378-1110 05-23-2025 Pangaea Dimensions 05-23-2025 3215 Golf Road, Ste 222 Delafield WI 53018 378-110 N of W 8th ave, S of W 9th ave, between Oregon st and Nebraska st 9030-1070000,1060000,1050000,1040000,1010000,1150000,1130000,1120000,1110000,1100000 TR-10 & CMU Plannned Development (PD) 9 lots currently zoned TR-10, 1 lot zoned CMU, need all 10 rezoned to planned development to accomodate the 24 townhomes construction. Clusters of vacant lots that were previously single family homes 24 townhomes - 2 bedroom, 1.5 bathroom, & attached garage Begin construction December 2025-July 2027 8th avenue 9th avenue Nebraska street Oregon street 53018 262 jodogba@pangaeadimensions.com 05-23-2025 March 2025 2 SUBMITTAL REQUIREMENTS – Must accompany the application to be complete. (Submit only digital files. If file size exceeds 10 mb, please send through a file transfer. Please note at the discretion of Community Development staff may request a hard copy) ❑ Map of the immediate area showing property involved. Area to be rezoned must be outlined in color ❑ A site plan drawn to readable scale showing present status of property and proposed development ❑ Street address, adjacent streets, intersections and any other information or landmarks to help identify the property ❑ Location of existing uses, structures, fences and signs and location of proposed uses, structures, fences and signs ❑ A narrative statement explaining the zone change and discussion of the project ➢ Property owner’s signature is required for submittal to be complete. ➢ Application fees are due at time of submittal. Make check payable to City of Oshkosh. ➢ Please refer to the fee schedule for appropriate fee. FEE IS NON-REFUNDABLE I hereby certify that to the best of my knowledge all required application materials are included with this application. I am aware that failure to submit the required completed application materials may result in denial or delay of the application request. Applicant’s Signature (required): _________________________________ Date: _____________________ SUMMARY OF PROCESS The City of Oshkosh Plan Commission and Common Council act on all amendments to the Official Zoning Map. The petitioner or owner should be present at both the Plan Commission and Common Council meetings to discuss and answer questions regarding the request. The application package is reviewed by Planning Services staff to determine conformance with adopted city plans, zoning requirements and development standards. A staff recommendation is prepared for consideration by the Plan Commission and Common Council. The petitioner will be provided with a copy of the staff report and meeting notice several days prior to the Plan Commission meeting. The staff report and meeting notice will also be available on the City’s website. No notice is sent to the petitioner or owner regarding the Common Council’s consideration of the request. Petitioners and owners are encouraged to contact Planning Services staff to find out when the request will be sent to the Common Council for review. Neighborhood opinion is an important factor in the decision-making process. If the proposed development is expected to have significant impact on other properties, the petitioner may be required to conduct a neighborhood meeting to solicit public input prior to action by the Plan Commission and City Council. Planning Services staff is available to offer assistance in compiling a mailing list for the neighborhood meeting. If deemed appropriate, notification by mail informing the property owners within 100 feet of the subject property of the proposal may substitute for the public meeting. Please note that a meeting notice will be mailed to all abutting property owners regarding your request. Within 90 days of filing a complete application, Plan Commission shall hold a public hearing to consider the request. Within 60 days of the public hearing, the Plan Commission may make a written report to the Common Council with recommendations regarding the proposal. The Plan Commission’s report is advisory only. The Common Council will make the final decision regarding all zone change requests. The Plan Commission may lay over requests to subsequent meetings if incomplete information is provided or additional questions or concerns are raised at the meeting. After the Plan Commission makes its recommendation, the request will be forwarded to the Common Council for consideration. This generally occurs three weeks after the Plan Commission meeting depending on the date the Council meeting is scheduled (the Council meets on the 2nd and 4th Tuesday of every month) and on the availability of a legal description for the zone change. Wisconsin State Statutes require a zone change to be published as Class II notice in the local newspaper, the City takes care of this publication requirement prior to the Council meeting. The Common Council may approve the Official Zoning Map amendment as originally proposed, may approve the proposed amendment with modifications, or may deny approval of the proposed amendment. If the Official Zoning Map amendment is approved, the Ordinance is published in the newspaper on the following Saturday and will be effective on Sunday. City administrative offices are notified of the effective date of the Ordinance and will make changes to the Official Zoning Map accordingly. For more information please visit the City’s website at https://www.oshkoshwi.gov/PlanningServices/ 05-23-2025 PLAN COMMISSION WORKSHOPFebruary 19, 2025 1 Narrative Statement for Zoning Change Request Project Name: Claw Visions (Oshkosh 24 Townhomes) Applicant: Pangaea Development, OLUOMO Group, AK Development Requested Zoning Change: From TR-10 (Two Flat Residential) and CMU (Commercial Mixed Use) to Planned Development (PD) Project Location: Ten City-owned parcels within the South Shore Redevelopment Area Parcel Status: 9 parcels currently zoned TR-10; 1 parcel zoned CMU 1. Introduction and Purpose of Zone Change This zoning change request supports the development of 24 high-quality, Net Zero Energy (NZE) or Net Zero Energy Ready (NZER) townhomes that align with City of Oshkosh planning goals, including housing affordability, climate resilience, and infill development. The Planned Development (PD) designation is the most appropriate zoning to accommodate the site-specific design, energy standards, and cohesive neighborhood integration envisioned for this project. 2. Project Description The proposed development consists of: ● 24 tri-level townhomes ● Approximately 900 square feet of interior living space per unit (approx. 1,000 sq ft including attached garage) ● 2 bedrooms, 1.5 bathrooms, ensuite laundry, attached garages, and private backyard patios ● Shared pedestrian-focused open space for social gathering and outdoor living ● Professional property management and maintenance This infill housing development will occupy ten clustered, vacant City-owned lots to maximize land use and create a walkable, community-oriented environment. 3. Sustainability and Smart Design In alignment with the Sustainable Oshkosh 2020 Plan and the South Shore Redevelopment Area Amendment #3 (2024), the project shall incorporate: ● Solar photovoltaic systems PLAN COMMISSION WORKSHOPFebruary 19, 2025 1 ● Electric heat pumps for heating/cooling ● Water conservation systems ● Permeable pavement and low-impact landscaping These features will reduce energy costs, support Oshkosh’s sustainability goals, and ensure long-term operational affordability for residents. 4. Affordability and Livability This development responds directly to local housing needs identified in “A Place in Oshkosh: A Housing Needs Assessment and Strategy Plan” (2022): ● Townhomes are designed to be affordable and attainable to Oshkosh’s workforce ● Housing costs are aligned with the Housing + Transportation Affordability Index measures ● Units will serve a demographic often overlooked in new construction: the “missing middle” — individuals and families who do not qualify for subsidized housing but struggle to find reasonably priced, high-quality homes 5. Design Compatibility and Land Use Alignment ● The project enhances the downtown district’s urban character while respecting its existing scale and architectural rhythm ● Development supports the South Shore Redevelopment Area’s goals of tax base enhancement, neighborhood stabilization, and infill development ● Landscaping, walkability, and integrated green space foster social interaction, well-being, and community identity 6. Justification for Planned Development Zoning The Planned Development zoning is requested to: ● Allow flexible site design across multiple parcels ● Accommodate unified design standards across both TR-10 and SMU lots ● Support a phased development approach, including potential acquisition of adjacent parcels for future expansion PLAN COMMISSION WORKSHOPFebruary 19, 2025 1 ● Enable integration of green infrastructure and pedestrian-oriented community space 7. Community Engagement We are committed to a transparent, collaborative development process: ● Conducting outreach and informational sessions with the community ● Partnering with the City of Oshkosh to ensure alignment with municipal goals ● Working proactively to address feedback and integrate neighborhood priorities into the final design 8. Conclusion This zone change is essential to realize the full potential of a well-designed, socially inclusive, and climate-conscious townhome development. The 24 Townhomes will contribute meaningfully to the City’s housing supply, sustainability leadership, and equitable neighborhood development. We respectfully request your consideration and support. W 8TH AVE. W 9TH AVE. NE B R A S K A S T . OR E G O N S T . 10 UNITS 10 UNITS 2 UNITS 2 UNITS 202' - 10" 91' - 0" 91' - 2" 48' - 0" 202' - 7" 91' - 7" 91' - 9" 50' - 6" 91' - 10" 18 ' - 4 " 21 ' - 1 " 18 ' - 3 " 22 ' - 3 " 8' - 4"3' - 2" 3' - 11"7' - 11" 7' - 6"1' - 6" 6' - 7"5' - 1" 33'-8" HEIGHT 33'-8" HEIGHT33'-8" HEIGHT 33'-8" HEIGHT 55 ' - 0 " 31' - 5" 51 ' - 0 " 26' - 6"191' - 0" 35 ' - 0 " 42 ' - 6 " 35' - 6" 24' - 6" 45 ' - 0 " 58 ' - 6 " 24' - 6"35' - 0" 39 ' - 0 " 39' - 0" 35 ' - 0 " 191' - 0" 35 ' - 0 " 30' - 6" 58 ' - 6 " 20 ' - 0 " 64' - 0" 57' - 6" 21 ' - 5 " 22 ' - 5 " 61' - 0" 23 ' - 4 " 81' - 0" 31730 SF OPEN YARD SPACE PROPERTY NOT IN SCOPEPROPERTY LINE EXIST. BUILDING OPEN YARD SPACE 20' BLDG 28' BLDG 29' BLDG 29' BLDG 25' BLDG 24' BLDG 32' BLDG 30' BLDG 28' BLDG 25' BLDG 13' BLDG ARCHITECT: EVAN WILLIAMS DATE: 06/27/2025 CLIENT: PANGAEA DIMENSIONS OSHKOSH, WI 54902 W 9TH AVE OR E G O N S T NE B R A S K A S T 107113123137 112132136126 AREA: 4506 SF AREA: 4506 SF AREA: 4506 SF AREA: 4506 SF AREA: 4506 SF AREA: 4506 SF AREA: 4506 SF AREA: 4506 SF AREA: 4506 SF AREA: 4506 SF PROPOSED ADDRESSES: 107, 109, 111, 113, 115, 117 119, 121, 123, 125 PROPOSED ADDRESSES: 118, 120, 122, 124, 126, 128, 130, 132, 134, 136 PROPOSED ADDRESSES: 135, 137 PROPOSED ADDRESSES: 110, 112 0 50’ 100’ YIELD SIGN STOP SIGN PEDESTRIAN SIGN STREET LIGHT EXISTING SINGLE FAMILY RESIDENTIAL EXISTING SINGLE FAMILY RESIDENTIAL EXISTING SINGLE FAMILY RESIDENTIAL EXISTING SINGLE FAMILY RESIDENTIAL EXISTING SINGLE FAMILY RESIDENTIAL EXISTING SINGLE FAMILY RESIDENTIAL EXISTING SINGLE FAMILY RESIDENTIAL EXISTING COMMERICIAL/ MIXED-USE EXISTING COMMERICIAL/ MIXED-USE ZONE: CMU ZONE: CMU ZONE: CMU ZONE: CMU ZONE: TR-10 ZONE: TR-10 ZONE: TR-10 ZONE: TR-10 ZONE: TR-10 ZONE: TR-10 ZONE: TR-10 ZONE: TR-10 ZONE: TR-10 ZONE: TR-10 ZONE: TR-10 ZONE: TR-10 ZONE: TR-10 ZONE: TR-10 NEBRASKA ST W 5TH AV W 10TH AV W 7TH AV W 6TH AV W 8TH AV W 9TH AV OREGON ST S MAIN ST J:\GIS\Planning\Plan Commission Site Plan Map Template\2023 Plan Commission Site Plan Map Template.mxd User: katrinam Prepared by: City of Oshkosh, WI Printing Date: 6/20/2025 1 in = 180 ft 1 in = 0.03 mi¯W 8TH & 9TH AVE PARCELSNOTICE MAP City of Oshkosh maps and data are intended to be used for general identification purposes only, and the City of Oshkoshassumes no liability for the accuracy of the information. Those using the information are responsible for verifying accuracy. Forfull disclaimer please go to www.ci.oshkosh.wi.us/GISdisclaimer NEBRASKA ST NE BRAS KA S T W 8TH AV W 7TH AV N E B R A S K A ST NEBRASKA ST W 7TH AV W 8TH AV W 9THAV OREGON ST W 9TH AV OREGON ST OREGON ST OREGON ST W 9TH AV W 8TH AV W 7TH AV W 8TH AV W 7TH AV NEBRASKA ST NEBR ASKA ST W 9TH AV OREGON ST CMU CMU-PD CMU-PD I I I-PD TR-10 TR-10 UMU J:\GIS\Planning\Plan Commission Site Plan Map Template\2023 Plan Commission Site Plan Map Template.mxd User: katrinam Prepared by: City of Oshkosh, WI Printing Date: 6/24/2025 1 in = 100 ft 1 in = 0.02 mi¯ZONING & AERIAL MAP City of Oshkosh maps and data are intended to be used for general identification purposes only, and the City of Oshkoshassumes no liability for the accuracy of the information. Those using the information are responsible for verifying accuracy. Forfull disclaimer please go to www.ci.oshkosh.wi.us/GISdisclaimer T O :T O :Honorable Mayor and Members of the Common Council F R O M :F R O M :Kimberly Gierach, Planning Services Manager D A T E :D A T E :September 09, 2025 S U B J E C T :S U B J E C T :*Ord 25-478 Approve zone change from Heavy Industrial District (HI) to Heavy Industrial District with a Planned Development Overlay (HI-PD) at 2751 Universal Street (parcel 91329120200) (Plan Commission recommends approval) B A C K G R O U N DBACKGROUND Th e su bject site con sists of a fiv e-acre parcel located in th e Sou th west In du strial Park , on Un iv ersal Street, ju st n orth of West Sou th Park Av en u e. Th e site is h om e to Millwork Distribu tors, w h o m an u factu re an d sell fin ish ed w ood an d com posite m aterials. Th e site also con sists of sem i loadin g/u n loadin g areas an d an associated park in g lot. Th e site an d su rrou n din g area are zon ed Heav y In du strial District (HI) w ith a m ixtu re of differin g in du strial lan d u ses. Th e 2 0 4 0 Com preh en siv e Lan d Use Plan recom m en ds In du strial for th e su bject area. A N A L Y S I SANALYSIS Th e applican t is proposin g to rezon e th e su bject site to Heav y In du strial District w ith a Plan n ed Dev elopm en t O v erlay (HI-PD) from Heav y In du strial (HI). Th e requ ested Plan n ed Dev elopm en t O v erlay design ation is in ten ded to allow for flexibility in th e zon in g ordin an ce to accom m odate expan sion of th e existin g facility at th e property. Th e applican t h as su bm itted plan s to con stru ct a 2 3 ,0 6 7 sq. ft. bu ildin g expan sion , attach ed to th e west side of th e existin g bu ildin g, an d in stall n ew pav em en t to accom m odate m ore park in g stalls. Staff is su pportiv e of th e proposed rezon e as it will assist with accom plish in g a bu ildin g expan sion an d th e n eed for m ore em ployee park in g, both related to th e in creased im perv iou s su rface ratio. R E C O M M E N D A T I O NRECOMMENDATION Th e Plan Com m ission recom m en ded approv al of th e requ ested zon e ch an g e on Septem ber 2 , 2 0 2 5 . Please see th e attach ed staff report for m ore in form ation . A t t a c h m e n t sAttachments Ord 25-478 Zone Change - 2751 Universal St 9/09/2025 25-478 ORDINANCE FIRST READING PURPOSE: APPROVE ZONE CHANGE FROM HEAVY INDUSTRIAL DISTRICT (HI) TO HEAVY INDUSTRIAL DISTRICT WITH A PLANNED DEVELOPMENT OVERLAY (HI-PD) AT 2751 UNIVERSAL STREET (PARCEL 91329120200) INITIATED BY : KELLER INC. PLAN COMMISSION RECOMMENDATION: Approved A GENERAL ORDINANCE OF THE CITY OF OSHKOSH AMENDING THE OFFICIAL ZONING MAP OF THE CITY OF OSHKOSH, AS ADOPTED BY SECTION 30-32 OF THE OSHKOSH MUNICIPAL CODE. The Common Council of the City of Oshkosh does ordain as follows: SECTION 1. That the Official Zoning Map of the City of Oshkosh, as adopted by Section 30-32 of the Oshkosh Municipal Code, is hereby amended to change the zoning district for property located at 2751 Universal Street, parcel 91329120200, from Heavy Industrial District (HI) to Heavy Industrial District with a Planned Development Overlay (HI-PD). The subject property is more particularly described as follows: PARCEL 1: THAT PART OF THE NORTH EAST ¼ OF THE SOUTH WEST ¼ OF SECTION THIRTY-THREE (33) TOWNSHIP EIGHTEEN (18) NORTH OF RANGE SIXTEEN (16) EAST, IN THE THIRTEENTH WARD, CITY OF OSHKOSH, WINNEBAGO COUNTY, WISCONSIN, DESCRIBED AS FOLLOWS, VIZ: COMMENCING AT THE CENTER OF SAID SECTION 33; THENCE SOUTH 00°41’15” WEST, 304.13 FEET; THENCE NORTH 89°18’45” WEST, 66.00 FEET, TO THE WEST LINE OF UNIVERSAL STREET; THENCE SOUTH 00°41’15” WEST, ALONG THE WEST LINE OF UNIVERSAL STREET, 470.37 FEET, THENCE NORTH 89°09’27” WEST, 600.00 FEET, THE PLACE OF BEGINNING THENCE SOUTH 00°15’00” WEST, 350.00 FEET; THENCE NORTH 89°09’27” WEST, 30.63 FEET; THENCE NORTH 00°15’00” EAST, 350.00 FEET; THENCE SOUTH 89°09’27” EAST, 30.63 FEET, TO THE PLACE OF BEGINNING. and THAT PART OF THE NORTH EAST ¼ OF THE SOUTH WEST ¼ OF SECTION THIRTY-THREE (33) TOWNSHIP EIGHTEEN (18) NORTH OF RANGE SIXTEEN (16) EAST, IN THE THIRTEENTH WARD, CITY OF OSHKOSH, WINNEBAGO COUNTY, WISCONSIN, DESCRIBED AS FOLLOWS, VIZ: COMMENCING AT THE CENTER OF SAID SECTION 33; THENCE SOUTH 0°41’15” WEST, 304.13 FEET; THENCE NORTH 89°18’45” WEST, 66.00 FEET, TO THE WEST RIGHT-OF-WAY LINE OF UNIVERSAL STREET; THENCE SOUTH 0°41’15” WEST, 470.37 FEET, ALONG THE SAID WEST LINE, TO THE PLACE OF BEGINNING; THENCE CONTINUING SOUTH 0°41’15” WEST, 241.14 FEET, ALONG THE SAID WEST LINE THENCE SOUTHERLY, 109.80 FEET, ALONG THE SAID WEST LINE AND THE ARC OF A CURVE TO THE LEFT HAVING A RADIUS OF 488.76 FEET AND A CHORD WHICH BEARS SOUTH 5°44’56” EAST, 109.57 FEET; THENCE NORTH 89°9’27” WEST, 609.64 FEET; THENCE NORTH 0°15’0” EAST, 350.00 FEET; THENCE SOUTH 89°9’27” EAST, 600.00 FEET, TO THE PLACE OF BEGINNING. SECTION 2. This Ordinance shall be in full force and effect from and after its passage and publication. SECTION 3. Publication Notice. Please take notice that the City of Oshkosh enacted Ordinance #25-XXX SECTION 3. Publication Notice. Please take notice that the City of Oshkosh enacted Ordinance #25-XXX APPROVE ZONE CHANGE FROM HEAVY INDUSTRIAL DISTRICT (HI) TO HEAVY INDUSTRIAL DISTRICT WITH A PLANNED DEVELOPMENT OVERLAY (HI-PD) AT 2751 UNIVERSAL STREET (PARCEL 91329120200) (A GENERAL ORDINANCE OF THE CITY OF OSHKOSH AMENDING THE OFFICIAL ZONING MAP OF THE CITY OF OSHKOSH, AS ADOPTED BY SECTION 30-32 OF THE OSHKOSH MUNICIPAL CODE) on September 23, 2025. This ordinance changes the zoning of the property located at 2751 Universal Street, parcel 91329120200, from Heavy Industrial District (HI) to Heavy Industrial District with a Planned Development Overlay (HI-PD). The full text of the Ordinance may be obtained at the Office of the City Clerk, 215 Church Avenue and on the City's website at www.oshkoshwi.gov. Clerk's phone: (920) 236-5011. ITEM: Public Hearing: Zone Change from Heavy Industrial District (HI) to Heavy Industrial District with a Planned Development Overlay (HI-PD) and Approval of a General Development Plan and Specific Implementation Plan for a Building Expansion at 2751 Universal Street Plan Commission Meeting of September 2, 2025 Applicant: Keller Inc. Property Owner: Millwork Distributors Inc. Action Requested: The applicant requests approval of a zone change from Heavy Industrial District (HI) to Heavy Industrial District with a Planned Development Overlay (HI-PD) for the property at 2751 Universal Street. The applicant is also requesting General Development Plan and Specific Implementation Plan approval for expansion and remodel of the existing facility. Applicable Ordinance Provisions: Zoning map amendment standards are found in Section 30- 381 of the Zoning Ordinance. Planned Development standards are found in Section 30-387 of the Zoning Ordinance. Property Location and Background Information: The subject site consists of a five-acre parcel located in the Southwest Industrial Park, on Universal Street, just north of West South Park Avenue. The site is home to Millwork Distributors, who manufacture and sell finished wood and composite materials. The site also consists of semi loading/unloading areas and an associated parking lot. The site and surrounding area are zoned Heavy Industrial District (HI) with a mixture of differing industrial land uses. The 2040 Comprehensive Land Use Plan recommends Industrial for the subject area. Existing Land Use Zoning Industrial HI Existing Uses Zoning North Industrial HI South Vacant HI East Industrial/Professional Services/Commercial HI West Industrial HI The applicant is proposing to rezone the subject site to Heavy Industrial District with a Planned Development Overlay (HI-PD) from Heavy Industrial (HI). The requested Planned Development Overlay designation is intended to allow for flexibility in the zoning ordinance to accommodate expansion of the existing facility at the property. The applicant has submitted plans to construct a 23,067 sq. ft. building expansion, attached to the west side of the existing building, and install new pavement to accommodate more parking stalls. Staff is supportive of the proposed rezone as it will assist with accomplishing a building expansion and the need for more employee parking, both related to the increased impervious surface ratio. Use/Site Design/Access - The current use of the property is unchanged. The proposed building expansion and new parking areas will be accessed by an existing drive lane off of Universal Street as well as a new stormwater pond on the northeast side of the property. Standards Required Provided Front Setback (east) 30 ft. min. Existing building Rear Setback (west) 25 ft. min. Expansion at 25 ft. Side Setback (north) 20 ft. min. Existing building Side Setback (south) 20 ft. min. Existing building Impervious Surface 70% max. 76.6% Parking Calculation 1 stall per employee = 60 73 Proposed site plan showing building expansion, new parking areas, and new stormwater pond Zoning code allows for a 70% Maximum Impervious Surface Ratio in all Heavy Industrial Zoning Districts. The applicant is requesting a Base Standard Modification (BSM) to allow for 76.6% of the property to be impervious. Staff is supportive of the BSM request to allow for an increased impervious surface ratio as this will help accommodate needed employee parking, ADA accessible stalls, and the building expansion. To offset this request the applicant is proposing to install landscaping that exceeds zoning code requirements. Landscaping - The Zoning Ordinance does not require any new landscaping points for this project because the building expansion does not exceed 50 percent of the existing floor area, nor does the new pavement exceed 50 percent of the existing pavement area. The applicant is however improving the overall site by proposing to install more plantings than what code would require to help offset their BSM request. Proposed Landscaping Plan showing new plantings Landscaping Calculations Building Foundation - For new development, code requires 20 landscaping points per 100 linear feet of building foundation. According to the submitted landscape plan the applicant is providing more than what would be required, which brings this property into compliance with the current landscaping requirements. Paved Area - For a new development, code requires 30 landscaping points per ten stalls or 10,000 sq. ft. of pavement. According to the submitted landscape plan, the applicant is providing more than what would be required, bringing the property into compliance. Street Frontage - For a new development, code requires 30 landscaping points per 100 linear feet of street frontage. According to the submitted landscape plan the applicant is providing more than what would be required, bringing the property into compliance. Yards - For a new development, code requires ten landscaping points per 1,000 sq. ft. of gross floor area. According to the submitted landscape plan the applicant is providing more than what would be required, bringing the property into compliance. According to the applicant, this property currently has a total of 1507.9 landscaping points. A number of these plantings need to be removed due to being dead, in decline, overgrown, or within one of the expansion areas. The proposed landscaping plan shows a total of 2271.9 landscaping points, which is the sum of all new plantings and the existing plantings that can be saved. This increase in overall landscaping sufficiently compensates for the proposed BSM for increased impervious surface ratio. Storm Water Management/Utilities - The Department of Public Works has noted that final submitted plans are required to be in full compliance with the requirements of the City of Oshkosh Municipal Code Chapter 14 for storm water management and a Notice of Intent (NOI) shall be filed with WDNR. Site Lighting - The applicant submitted a photometric plan for the site. The lighting levels meet the 0.4 foot-candle minimum requirement for new paved areas and driveway access, while not exceeding the maximum of 0.5 foot-candles of light trespass at the property lines. The plan shows light fixtures to be mounted at 25 ft. which is the maximum allowed height to mount a light fixture in the HI District. Building Facades – The applicant plans to improve exterior front façade by painting the existing brick charcoal and gray colors and replacing window trims with a charcoal color. The exterior material on the building expansion will match the existing metal siding, as shown below, which is compliant with exterior design standards for an addition that is less that 50 percent of an existing building footprint. North Façade East Façade Findings: In its review and recommendation to the Common Council on an application for a Zoning Map amendment, staff recommends the Plan Commission make the following findings based on the criteria established by Chapter 30-381 (D)(2): (a) Advances the purposes of this Chapter as outlined in Section 30-03 because the proposed Planned Development Overlay will allow for further review of development on the site. (b) Is in harmony with the Comprehensive Plan because the underlying zoning designation (HI) is consistent with the 2040 Comprehensive Land Use Plan designation of Industrial. (c) Maintains the desired overall consistency of land uses, land use intensities, and land use impacts within the pertinent zoning districts because the HI zoning designation is the consistent zoning of neighboring properties. (d) Addresses any of the following factors that are not properly addressed on the current Official Zoning Map: (ii) Factors have changed (such as new data, infrastructure, market conditions, development, annexation, or other zoning changes), making the subject property more appropriate for a different zoning district because site expansion has been proposed that may need relief from the bulk regulations of the current zoning ordinance. In its review and recommendation to the Common Council on an application for a Planned Development district, staff recommends the Plan Commission consider findings based on the criteria established by Chapter 30-387 (C)(6): (a) The proposed Planned Development project is consistent with the overall purpose and intent of this Chapter because the current land use is consistent with the HI zoning designation and Industrial 2040 Comprehensive Land Use Plan designation. (b) The proposed Planned Development project is consistent with the City’s Comprehensive Plan as Industrial land uses are designated for this property in the 2040 Comprehensive Land Use Plan. (c) The proposed Planned Development project would maintain the desired relationships between land uses, land use densities and intensities, and land use impacts in the environs of the subject site because the proposed industrial use is consistent with neighboring industrial uses along Universal Street. (f) Project design does not detract from areas of natural beauty surrounding the site as the applicant plans to install more trees, shrubs, and plants to the site. (i) The proposed Planned Development project will produce significant benefits in terms of environmental design and significant alternative approaches to addressing development performance that relate to and more than compensate for any requested exceptions/base standard modifications variation of any standard or regulation of this Chapter because increased landscaping points and increased planting size will be provided to compensate for BSM requests. Recommendation/Conditions: Staff recommends approval of the Zone Change, General Development Plan, and Specific Implementation Plan with the findings listed above and the following conditions: 1. Base Standard Modification to allow increased impervious surface ratio to 76.6%. 2. Final landscaping plan shall be reviewed and approved by the Department of Community Development. The Plan Commission recommended approval of the requested zone change on September 2, 2025. For a comprehensive record of the proceedings, the official minutes can be obtained by contacting Planning Services. Page 7 Page 8 August 11, 2025 City of Oshkosh – Plan Commission 215 Church Avenue Oshkosh, WI 54903 RE: Zoning Map Amendment & Planned Development Application for property located at 2751 Universal Street, Oshkosh, WI 54904; further described as NE 1/4, SW 1/4 of Section 33, T.18N. - R.16E., CITY OF OSHKOSH Dear Plan Commission: Thank you for your review of the proposed Zoning Amendment. We appreciate the Plan Commission’s willingness to work together to improve the community by expanding business, improving the Industrial Park’s curb appeal, and increasing handicap accessibility. Millwork Distributors, Inc. is proposing a substantial $2,5000,000.00 expansion and remodel to their existing facility. Project goals include: Increased warehouse space to accommodate growth. Remodel of restrooms and breakroom facilities for employee comfort and handicap accessibility. Exterior facade updates for a modern curb appeal. Additional parking for increased employment and handicap accessibility. Major upgrades to the stormwater systems to meet today’s standards for retention and filtration. * Please see included Architectural and Civil Engineered Plans that illustrate these facility improvements. The project is scheduled to begin in September 2025 and will be completed in April 2026. Priority during construction will be earthwork, including stormwater facility upgrades, interior and exterior concrete work for site stabilization, and exterior facade work prior to frost conditions. This will allow for general building erection and interior remodel throughout the winter months and prompt completion of landscaping features come springtime. To accomplish the facility, handicap accessibility, and stormwater upgrades noted above, the site will require a reduction of greenspace from 34.4% to 22.8% of the parcel. Current zoning standards call for 30% greenspace for Heavy Industrial Zoning. As a result, Millwork Distributors is seeking the approval of a Planned Development Overlay Zoning which would allow this project to move forward. In exchange for the reduction of greenspace percentages, landscaping will be provided that will exceed the current requirements (list requirements and additional provided) for Heavy Industrial Zoning. Additionally, the current dry pond will become a landscaped wet pond and the front office facade, facing the roadway, will be refreshed. We appreciate your consideration to allow these upgrades to this property and the Industrial Park overall. Scott Ryback, President & CEO Millwork Distributors, Inc. 2751 Universal Street Oshkosh, WI 54904 Sam Winterfeldt Keller, Inc. N216 State Road 55, Kaukauna, WI 54130 Page 9 BUILDING CODE ANALYSIS PROJECT ADDRESS 2751 UNIVERSAL STREET, OSHKOSH, WI, 54904 APPLICABLE CODES 2015 International Building Code (w/ WI Amendments) 2015 IECC 2015 IEBC (Level 2 Alteration) OCCUPANCY S1 Accessory Use NONE Incidental Use NONE High-Piled Combustible Storage YES Hazardous Materials NO Multiple Control Areas NO HEIGHT & AREA Building Height: 27'-0" Maximum Allowed: 75'-0" Number of Stories: 1 Maximum Allowed: 3 Total Building Area: 24,000 S.F. Maximum Allowed: 70,000 S.F. Total Fire Area: 24,000 S.F. Maximum Allowed: 70,000 S.F. Mixed/Separated Occupancies Unlimited Area Building NO CONSTRUCTION TYPE Construction Classification IIB Fire Separation Distance >10'-0" FIRE PROTECTION SYSTEMS Assumed Sprinkler Type NFPA 13 Fire Alarm System NO MEANS OF EGRESS Occupant Load 48 Panic Hardware NO STRUCTURAL DESIGN Risk Category II Design Loads Roof Live Load 20 psf Walk-on IMP Ceiling Live Load N/A psf Steel Framing Collateral Load 5 psf Wood Truss Top Chord Dead Load N/A psf Bottom Chord Load N/A psf Mezzanine/Second Floor/Basemen Live Load N/A psf Point Load (Partition) N/A psf Snow Load Criteria Ground Snow Load (Pg) 35 psf Exposure Factor (Ce) 1.0 Thermal Factor (Ct) 1.0 Wind Loads Wind Load 115 MPH Surface Roughness B Exposure Category D Earthquake Load Criteria Soil Site Class D Ss 0.296 S1 0.061 PLUMBING SYSTEMS Mens WC Required 1 Womens WC Required 1 Drinking Fountain Required 1 Other Source YES Ambulatory Stall Required YES MECHANICAL SYSTEMS NO SINGLE PIECE OF EQUIPMENT OVER 400,000 BTU NO BOILERS OVER 15PSI AND 10 HORSEPOWER SITE INFORMATION SITE CONTENT Building Size 96,826 S.F. 43.90% Hard Surface 65,803 S.F. 29.84% Green Space 57,929 S.F. 26.26% Parcel Size (Approx.) 220,558 S.F. 5.06 Acres Parking Provided -- Stalls Area of Disturbance -,--- S.F. ZONING Property Zoning -- Setbacks FY -'--" SY -'--" RY -'--" Hard Surface Setback -'--" Coverage Limit --% Greenspace Requirement --% Parking Required -- Stalls Refuse Enclosure YES/NO RTU SCREENING YES/NO FLOOR AREAS SECOND FLOOR BUILDING & FIRE AREA SQUARE FOOTAGES FIRST FLOOR CANOPIES (COLUMN SUPPORTED) BASEMENT EXISTING NEW N/A SUB-TOTAL BUILDING AREA SUB-TOTALS MEZZANINES FIRE AREA TOTALS ------ S.F. ------ S.F. 74,002 S.F. 24,000 S.F. 98,002 S.F. 77 S.F.------ S.F. ------ S.F. ------ S.F. 74,079 S.F. 98,079 S.F. 9,113 S.F. ------ S.F. 83,182 S.F.107,182 S.F. N/A 24,000 S.F. 24,000 S.F. 77 S.F. 9,113 S.F. UN I V E R S A L S T . 20' BUILDING SETBACK 20' BUILDING SETBACK 30' BUILDING SETBACK 25' BUILDING SETBACK EXISTING BUILDING 120'-0" EXPAND EXISTING CONCRETE PAVING 30'-0" 20'-0" ADDITIONAL CONCRETE TO INCREASE PARKING (14) -NEW EMPLOYEE PARKING STALLS 200'-0" PROPOSED ADDITION 24,000 S.F.72,002 S.F. 5 ' - 0 " ALT: NEW CONCRETE GENERATOR PAD RECESSED LOADING DOCKS 75'-0" 25'-0" TRUCK MANEUVERING SPACE AT-GRADE OVERHEAD DOOR (WILL-CALL PICK-UP) AT-GRADE OVERHEAD DOOR 150'-0" CUSTOMER CUSTOMER CUSTOMER CUSTOMER CU S T O M E R CU S T O M E R CU S T O M E R CU S T O M E R CU S T O M E R (8) -EXISTING EMPLOYEE PARKING STALLS (15) -EMPLOYEE PARKING STALLS (11) -EMPLOYEE PARKING STALLS (1 2 ) - E X I S T I N G E M P L O Y E E P A R K I N G S T A L L S FI R E L A N E FIRE LANE FIRE LANE FIRE LANE FI R E L A N E FIRE LANE NUMBER OF SPACES HANDICAP EMPLOYEE CUSTOMER 4 60 9 PARKING COUNTS PRELIMINARY NO: SUPERVISOR: EXPEDITOR: DRAWN BY: CONTRACT NO: DATE: SHEET: REVISIONS "COPYRIGHT NOTICE" This design, drawing and detail is the copyrighted property of KELLER, INC. No part hereof shall be copied, duplicated, distributed, disclosed or made available to anyone without the expressed written consent of KELLER, INC. PR E L I M I N A R Y - N O T F O R C O N S T R U C T I O N WISCONSIN WI S C O N S I N DESIGNER: PROJECT MANAGER: INTERIOR DESIGNER: C1.0 10.15.2024 TDP ------- ------- P24253 ------- PR O P O S E D F O R : OS H K O S H , MIL L W O R K D I S T R I B U T O R S I N C . MILLWORK DISTRIBUTORS INC. PROPOSED FOR: OSHKOSH, S. WINTERFELDT G. STRAUB ------- NORTH SHEET INDEX C1.0 CONCEPTUAL SITE PLAN EX1.0 EXISTING FLOOR PLAN EX2.0 EXISTING ELEVATIONS A1.0 FLOOR PLAN A1.1 ENLARGED FLOOR PLANS A2.0 ELEVATIONS A3.0 SECTIONS A3.1 SECTIONS A7.0 REFLECTED CEILING PLAN S1.0 FOUNDATION PLAN THE LOT DIMENSIONS AND BEARINGS SHOWN ON THIS PLAN ARE INTERPRETED VALUES. BACKGROUND INFORMATION TAKEN FROM LOCAL GIS DATE. AERIAL IMAGERY AND/OR CLIENT PROVIDED INFORMATION, EASEMENTS, STREAMS AND ROADS ARE APPROXIMATE IN NATURE. FOLLOW UP INVESTIGATION WITH STATE AND LOCAL AUTHORITIES AND/OR WITH CERTIFIED SURVEY MAP DATA WHEN AVAILABLE IS REQUIRED. 0'15'30'60'120' 1" = 30'-0" CONCEPTUAL SITE PLAN 1 05.12.2025 KRW 2 05.21.2025 KRW 3 06.05.2025 KRW 4 06.13.2025 TDP 5 6 Page 10 UNIVERSALST ENTERPRISE TR ENTERPRISE D R BADGER AV W W AUKAU AV ·$91 ·$44 J:\GIS\Planning\Plan Commission Site Plan Map Template\2023 Plan Commission Site Plan Map Template.mxd User: katrinam Prepared by: City of Oshkosh, WI Printing Date: 8/11/2025 1 in = 400 ft 1 in = 0.08 mi¯2751 UNIVERSAL STNOTICE MAP City of Oshkosh maps and data are intended to be used for general identification purposes only, and the City of Oshkoshassumes no liability for the accuracy of the information. Those using the information are responsible for verifying accuracy. Forfull disclaimer please go to www.ci.oshkosh.wi.us/GISdisclaimer Page 11 U NI V ERS AL S T E N T E R P RISEDR BADGER AV W W AUKAU AV ·$91 ·$44 UNIVERSAL ST UNIVERSAL CT ENTERPRISETR B A D G E R A V ENTERPR I S E D R ·$44 ·$91 ·$44 B P B P B P -P D B P -P D B P -P D H I S M U S M U J:\GIS\Planning\Plan Commission Site Plan Map Template\2023 Plan Commission Site Plan Map Template.mxd User: katrinam Prepared by: City of Oshkosh, WI Printing Date: 8/11/2025 1 in = 400 ft 1 in = 0.08 mi¯2751 UNIVERSAL STZONING & AERIAL MAP City of Oshkosh maps and data are intended to be used for general identification purposes only, and the City of Oshkoshassumes no liability for the accuracy of the information. Those using the information are responsible for verifying accuracy. Forfull disclaimer please go to www.ci.oshkosh.wi.us/GISdisclaimer Page 12 T O :T O :Honorable Mayor and Members of the Common Council F R O M :F R O M :Tim Heiman, Fire Chief D A T E :D A T E :September 09, 2025 S U B J E C T :S U B J E C T :*Ord 25-479 Amend Chapter 13 of the City of Oshkosh Municipal Code Pertaining to Fire Prevention and Protection to Adopt Updated Provisions from the International Fire Code and Clarify Provisions Pertaining to Responsibility for Compliance and Fireworks B A C K G R O U N DBACKGROUND Th e State of Wiscon sin allows m u n icipalities to adopt by ordin an ce a m odel fire code an d addition al requ irem en ts th at are equ iv alen t to th e Nation al Fire Protection Association (NFPA) Fire code. Th e City of O sh k osh h as prev iou sly adopted th e prov ision s of th e In tern ation al Fire Code (IFC) 2 0 1 5 . A N A L Y S I SANALYSIS Th e proposed ordin an ce will u pdate th e v ersion of th e IFC for u se w ith in th e city for th e u se, operation , an d m ain ten an ce of pu blic bu ildin gs an d places of em ploym en t from th e cu rren tly u sed 2 0 1 5 to th e 2 0 2 1 v ersion . Th e In tern ation al Fire Code is dev eloped by th e In tern ation al Code Cou n cil an d in tegrates w ith th e bu ildin g codes, in clu din g th e In tern ation al Bu ildin g Code, w h ich is also adopted by State law in Wiscon sin , as w ell as addressin g fire prev en tion an d protection issu es. Th e IFC addresses m in im u m fire safety requ irem en ts for n ew an d existin g bu ildin gs an d facilities, an d establish es safe storage requ irem en ts an d processes for v ariou s h azards an d m aterials. As staff rev iew ed th e ordin an ce for u pdatin g, it w as also n oted th at th ere was n ot a clear statem en t of preceden ce of w h ich codes w ou ld apply in th e existin g ordin an ce, so lan g u ag e w as added to Section 1 3 -6 to clarify th at th e in ten tion of th e code is th at th e prov ision s of th e IFC sh all apply, with state statu tes an d adm in istrativ e codes applyin g on ly in th ose circu m stan ces specifically n oted w ith in th e code or to w h ich th e IFC does n ot apply. Lan gu age w as also added in n ew section 1 3 -2 .2 clarifyin g w h o is respon sible for com plian ce w ith th e fire code. In m ost in stan ces, th e own er of a property w ill be respon sible for code com plian ce; h ow ev er th e section does allow an en forcem en t official to exercise discretion an d issu e a correction n otice or citation to an oth er party if th e en forcem en t official determ in es th at person is respon sible for th e con dition or v iolation . Lan gu age w as added to clarify th e priority of city ordin an ce prov ision s in relation to sm ok e detectors an d carbon m on oxide detector regu lation s. Fin ally, staff recom m en ds rev ision s to th e regu lation s for firework s an d firew ork s displays to clarify cu rren t prov ision s, adopt th e prov ision s of th e IFC pertain in g to safety practices pertain in g to firework s an d to clarify perm it requ irem en ts for firework s displays. Th ese proposed am en dm en ts do n ot ch an ge an y cu rren t practices pertain in g to firew ork s regu lation s, in spection s, or display perm its bu t prov ide greater clarity to th ose prov ision s. F I S C A L I M P A C TFISCAL I M P A C T Th ere is n o fiscal im pact to th e proposed am en dm en t. R E C O M M E N D A T I O NRECOMMENDATION It is recom m en ded th at th e Cou n cil approv e th e proposed ordin an ce. A t t a c h m e n t sAttachments Ord 25-479 Fire Code updates - clean version Fire Code updates - redline 09/09/2025 25-479 ORDINANCE FIRST READING PURPOSE: AMEND CHAPTER 13 OF THE CITY OF OSHKOSH MUNICIPAL CODE PERTAINING TO FIRE PREVENTION AND PROTECTION TO ADOPT UPDATED PROVISIONS FROM THE INTERNATIONAL FIRE CODE AND CLARIFY PROVISIONS PERTAINING TO RESPONSIBILITY FOR COMPLIANCE AND FIREWORKS INITIATED BY : FIRE DEPARTMENT A GENERAL ORDINANCE OF THE CITY OF OSHKOSH CREATING SECTION 13-2.2 PERTAINING TO RESPONSIBILITY FOR CODE COMPLIANCE AND AMENDING SECTION 13-6 ADOPTION OF FIRE PREVENTION CODES TO ADOPT UPDATED PROVISIONS FROM THE INTERNATIONAL FIRE CODE AND CLARIFY PROVISIONS PERTAINING TO RESPONSIBILITY FOR COMPLIANCE AND FIREWORKS WHEREAS, State law allows permits municipalities to adopt by ordinance a model fire code and additional requirements that are equivalent to the National Fire Protection Association (NFPA) Fire code; and WHEREAS, the City has previously adopted the provisions of the International Fire Code (IFC) 2015; and WHEREAS, the Fire Marshal has reviewed and recommends the adoption of IFC 2021 and the clarification of current ordinance provisions pertaining to responsibility for code compliance and fireworks regulations. NOW, THEREFORE, BE IT ORDAINED by the Common Council of the City of Oshkosh as follows: SECTION 1. That Section 13-2.2 of the City of Oshkosh Municipal Code pertaining to Responsibility for Code Compliance is hereby created to read as shown on the attachment to this Ordinance. SECTION 2. That Section 13-6 of the City of Oshkosh Municipal Code pertaining to Adoption of Fire Prevention Codes is hereby repealed and recreated to read as shown on the attachment to this Ordinance. SECTION 3. This ordinance shall be in full force and effect from and after its passage and publication. SECTION 4. Publication Notice. Please take notice that the City of Oshkosh enacted ordinance AMEND CHAPTER 13 OF THE CITY OF OSHKOSH MUNICIPAL CODE PERTAINING TO FIRE PREVENTION AND PROTECTION TO ADOPT UPDATED PROVISIONS FROM THE INTERNATIONAL FIRE CODE AND CLARIFY PROVISIONS PERTAINING TO RESPONSIBILITY FOR COMPLIANCE AND FIREWORKS (A GENERAL ORDINANCE OF THE CITY OF OSHKOSH CREATING SECTION 13-2.2 PERTAINING TO RESPONSIBILITY FOR CODE COMPLIANCE AND AMENDING SECTION 13-6 ADOPTION OF FIRE PREVENTION CODES TO ADOPT UPDATED PROVISIONS FROM THE INTERNATIONAL FIRE CODE AND CLARIFY PROVISIONS PERTAINING TO RESPONSIBILITY FOR COMPLIANCE AND FIREWORKS) ON September 23, 2025. This ordinance adopts updated provisions from IFC 2021, clarifies current ordinance provisions pertaining to responsibility for code compliance, clarifies provisions applicable to smoke detectors and carbon monoxide detectors, and clarifies fireworks regulations including responsibility for issuance of permits and requirements for fireworks permits. The full text of the ordinance may be obtained at the Office of the City Clerk, 215 Church Avenue and through the City’s website at www.oshkoshwi.gov. Clerk’s phone: 920/236-5011. City of Oshkosh Municipal Codes Revised 09/23/2025 City of Oshkosh Chapter 13 – Page 1 Municipal Codes CHAPTER 13 SECTION 13-2.2 RESPONSIBILITY FOR CODE COMPLIANCE Except as specifically noted in this code or within a correction notice or citation issued hereunder, compliance with the provisions of this code and correction and abatement of violations of this code shall be the responsibility of the owner. The owner may authorize an agent to act on their behalf however, the responsibility for compliance shall remain with the owner. This section shall not prevent an enforcement official, in their discretion, from making a determination that the owner’s authorized agent, operator, occupant or other person is responsible for the condition or violation and issuing a correction notice or citation to that person who the enforcement official determines is responsible. SECTION 13-6 ADOPTION OF FIRE PREVENTION CODES The City relies upon and adopts various national codes, the Wisconsin Statutes and Wisconsin Administrative Code Sections in relation to fire prevention and to the use, operation, and maintenance of public buildings and places of employment within the City of Oshkosh. Except as specifically provided by city ordinance, the provisions below shall be applied by priority as listed. It is the intention of this Section that the provisions of the International Fire Code shall be applied in any circumstance regulated under the provisions of that code as adopted below. (A) 2021 International Fire Code: Pursuant to Wis. Admin. Code SPS 314.001(2), the City of Oshkosh hereby adopts the following provisions of the 2021 International Fire Code (2021 IFC) for the use, operation, and maintenance of public buildings and places of employment within the City of Oshkosh, which are incorporated as part of this Chapter and shall be enforced with the same force and effect as though set forth in full herein. Chapter 1 Scope and Administration, Sections: Section 101: Scope and General Requirements Section 102: Applicability Section 104: Duties and Power of the Fire Code Official Section 108: inspections Section 109: Maintenance Section 110: Service Utilities Section 113: Stop Work Order Section 114: Unsafe Structures or Equipment Chapter 2 Definitions Chapter 3 General Requirements, with the exception of Section 307 Open Burning, Recreational Fires and Portable Outdoor Fireplaces which are regulated under Section 13-7 of this Municipal Code City of Oshkosh Municipal Codes Revised 09/23/2025 City of Oshkosh Chapter 13 – Page 2 Municipal Codes Chapter 4 Emergency Planning and Preparedness Chapter 5 Fire Service Features Chapter 6 Building Services and Systems Chapter 7 Fire and Smoke Protection Features Chapter 8 Interior Finish, Decorative Materials and Furnishings Chapter 9 Fire Protection and Life Safety Systems, except those provisions pertaining to smoke detectors and carbon monoxide detectors as described in subsection (D) below Chapter 10 Means of Egress Chapter 11 Construction Requirements for Existing Buildings Chapter 12 Energy Systems Chapter 20 Aviation Facilities Chapter 21 Dry Cleaning Chapter 22 Combustible Dust-Producing Operations Chapter 23 Motor Fuel-Dispensing Facilities and Repair Garages Chapter 24 Flammable Finishes Chapter 25 Fruit and Crop Ripening Chapter 26 Fumigation and Insecticidal Fogging Chapter 27 Semiconductor Fabrication Facilities Chapter 28 Lumber Yards and Agro-Industrial, Solid Biomass and Woodworking Facilities Chapter 29 Manufacture of Organic Coatings Chapter 30 Industrial Ovens Chapter 31 Tents, Temporary Special Event Structures and Other Membrane Structures Chapter 32 High-Piled Combustible Storage Chapter 33 Fire Safety During Construction and Demolition Chapter 34 Tire Rebuilding and Tire Storage Chapter 35 Welding and Other Hot Work Chapter 36 Marinas Chapter 37 Combustible Fibers Chapter 38 Higher Education Laboratories Chapter 39 Processing and Extraction Facilities Chapter 40 Storage of Distilled Spirits and Wines Chapter 50 Hazardous Materials – General Provisions Chapter 51 Aerosols Chapter 53 Compressed Gases Chapter 54 Corrosive Materials Chapter 55 Cryogenic Fluids Chapter 56 Explosives and Fireworks, regulation of Fireworks shall also be subject to Subsection (C) below Chapter 57 Flammable and Combustible Liquids Chapter 58 Flammable Gases and Flammable Cryogenic Fluids Chapter 59 Flammable Solids Chapter 60 Highly Toxic and Toxic Materials City of Oshkosh Municipal Codes Revised 09/23/2025 City of Oshkosh Chapter 13 – Page 3 Municipal Codes Chapter 61 Liquified Petroleum Gases Chapter 62 Organic Peroxides Chapter 63 Oxidizers, Oxidizing Gases and Oxidizing Cryogenic Fluids Chapter 64 Pyrophoric Materials Chapter 65 Pyroxylin (Cellulose Nitrate) Plastics Chapter 66 Unstable (Reactive) Materials Chapter 67 Water- Reactive Solids and Liquids Appendix B Fire-Flow Requirements for Buildings Appendix C Fire Hydrant Locations and Distribution Appendix D Fire Apparatus Access Roads Appendix F Hazard Ranking Appendix I Fire Protection Systems – Noncompliant Conditions Appendix N Indoor Trade Shows and Exhibitions The Geographic limits referred to in certain sections of the International Fire Code are hereby established as follows: Section 5501.0 The storage of flammable cryogenic fluids in stationary containers is prohibited on properties zoned residential or within one thousand (1,000) feet of a property line of property zoned residential unless allowed by the Fire Chief or his/her designee. Section 5704.2.9.6.1 The storage of Class I and Class II liquids in above-ground tanks outside of buildings is prohibited on properties zoned residential or within one thousand (1,000) feet of a property line of property zoned residential unless allowed by the Fire Chief or his/her designee. Section 5706.2.4.4 The storage of Class I and Class II liquids in above-ground tanks is prohibited on properties zoned residential or within one thousand (1,000) feet of a property line of property zoned residential unless allowed by the Fire Chief or his/her designee. (B) Wisconsin Administrative Codes: The following Wisconsin Administrative Code Sections, together with any future additions, deletions or supplements thereto, are herewith incorporated as part of this Chapter and subject to (A) above, shall be enforced with the same force and effect as though set forth in full herein. Fire Prevention Code, SPS 314, Wis. Admin. Code. For any fire prevention issue not addressed by the 2021 IFC or the City of Oshkosh ordinances, the provisions of the National Fire Protection Association Standards, as adopted and modified by SPS 314, shall apply. (C) Fireworks and Fireworks Displays. Section 167.10 and 167.10(3)(a) of the Wisconsin Statutes pertaining to Regulation of Fireworks, together with any future additions, deletions or City of Oshkosh Municipal Codes Revised 09/23/2025 City of Oshkosh Chapter 13 – Page 4 Municipal Codes supplements thereto, are herewith incorporated as part of this Chapter and shall be enforced with the same force and effect as though set forth in full herein. (1) No person may sell, possess or use fireworks, as that term is defined by Section 167.10(1) of the Wisconsin Statutes as may be amended from time to time, within the City; except by appropriate permit issued by the Fire Marshal. The permit application shall include: the name and address of the permit holder; the date on which the fireworks will be used and shall include any dates fireworks may be stored in the City prior to use and any “rain dates”; the kind and quantity of fireworks to be used; the time, route and means by which fireworks will be transported within the City; the location at which any fireworks will be stored; and the location of display. The Permit shall contain a requirement for provision of a policy of liability insurance which shall include the city, its elected officials and employees as additional insureds and such other conditions as the Fire Marshal may determine are reasonable and necessary for the protection of the public health, safety and welfare. A permit holder shall comply with all requirements of this code, state statutes, the provisions of the International Fire Code pertaining to Fireworks adopted hereunder and any conditions of permit issuance. Failure to comply with any of these requirements shall be considered a violation of this section. (D) Smoke Detectors and Carbon Monoxide Detectors. The regulations applicable to Smoke Detectors and Carbon Monoxide Detectors are set forth in Sections 13-11 and 16-33 of this Municipal Code, Sections 101.145 and 101.149 of the Wisconsin Statutes and Wisconsin Administrative Code Section SPS 328 and the City hereby adopts those provisions of the State Statutes and Administrative Code together with any future additions, deletions or supplements thereto, are herewith incorporated as part of this Chapter and shall be enforced with the same force and effect as though set forth in full herein. City of Oshkosh Municipal Codes Revised 09/23/2025 City of Oshkosh Chapter 13 – Page 1 Municipal Codes CHAPTER 13 SECTION 13-2.2 RESPONSIBILITY FOR CODE COMPLIANCE Except as specifically noted in this code or within a correction notice or citation issued hereunder, compliance with the provisions of this code and correction and abatement of violations of this code shall be the responsibility of the owner. The owner may authorize an agent to act on their behalf however, the responsibility for compliance shall remain with the owner. This section shall not prevent an enforcement official, in their discretion, from making a determination that the owner’s authorized agent, operator, occupant or other person is responsible for the condition or violation and issuing a correction notice or citation to that person who the enforcement official determines is responsible. SECTION 13-6 ADOPTION OF FIRE PREVENTION CODES (A) This Chapter adopts the State of Wisconsin, Division of Safety and Professional Services Administrative Codes (DSPS), the Wisconsin Enrolled Building Code, the National Fire Protection Association (NFPA) incorporated standards and the International Fire Code 2015 (IFC) shall be adopted in place of DSPS Chapter 314, Subchapter I, Section 314.001(2). The City relies upon and adopts various national codes, the Wisconsin Statutes and Wisconsin Administrative Code Sections in relation to fire prevention and to the use, operation, and maintenance of public buildings and places of employment within the City of Oshkosh. Except as specifically provided by city ordinance, the provisions below shall be applied by priority as listed. It is the intention of this Section that the provisions of the International Fire Code shall be applied in any circumstance regulated under the provisions of that code as adopted below. (A) (BA) 2021 International Fire Code: Pursuant to Wis. Admin. Code SPS 314.001(2), the City of Oshkosh hereby adopts the following provisions of the 2021 International Fire Code (2021 IFC) for the use, operation, and maintenance of public buildings and places of employment within the City of Oshkosh, which The following rules and regulations together with any future additions, deletions or supplements thereto, are herewith incorporated as part of this Chapter and shall be enforced with the same force and effect as though set forth in full herein. Providing, however, that where such rules and regulations are less stringent than other provisions found in this Code, the provisions of this Code shall apply. (a) International Fire Code (IFC) 2015 CChapter 1, Scope and Administration, Sections: City of Oshkosh Municipal Codes Revised 09/23/2025 City of Oshkosh Chapter 13 – Page 2 Municipal Codes Section 101: SCOPE AND GENERAL REQUIREMENTSScope and General Requirements Section 102: APPLICABILITYApplicability Section 104: GENERAL AUTHORITY AND RESPONSIBILITIESDuties and Power of the Fire Code Official Section 106108: INSPECTIONSinspections Section 107109: MAINTENANCEMaintenance Section 110: UNSAFE BUILDINGSService Utilities Section 111113: STOP WORK ORDERStop Work Order Section 112114: SERVICE UTILITIESUnsafe Structures or Equipment (b) International Fire Code (IFC) 2015 Chapters 2-67 Definitions Chapter 3 General Requirements, with the exception of Section 307 Open Burning, Recreational Fires and Portable Outdoor Fireplaces which are regulated under Section 13-7 of this Municipal Code Chapter 4 Emergency Planning and Preparedness Chapter 5 Fire Service Features Chapter 6 Building Services and Systems Chapter 7 Fire and Smoke Protection Features Chapter 8 Interior Finish, Decorative Materials and Furnishings Chapter 9 Fire Protection and Life Safety Systems, except those provisions pertaining to smoke detectors and carbon monoxide detectors as described in subsection (D) below Chapter 10 Means of Egress Chapter 11 Construction Requirements for Existing Buildings Chapter 12 Energy Systems Chapter 20 Aviation Facilities Chapter 21 Dry Cleaning Chapter 22 Combustible Dust-Producing Operations Chapter 23 Motor Fuel-Dispensing Facilities and Repair Garages Chapter 24 Flammable Finishes Chapter 25 Fruit and Crop Ripening Chapter 26 Fumigation and Insecticidal Fogging Chapter 27 Semiconductor Fabrication Facilities Chapter 28 Lumber Yards and Agro-Industrial, Solid Biomass and Woodworking Facilities Chapter 29 Manufacture of Organic Coatings Chapter 30 Industrial Ovens Chapter 31 Tents, Temporary Special Event Structures and Other Membrane Structures Chapter 32 High-Piled Combustible Storage City of Oshkosh Municipal Codes Revised 09/23/2025 City of Oshkosh Chapter 13 – Page 3 Municipal Codes Chapter 33 Fire Safety During Construction and Demolition Chapter 34 Tire Rebuilding and Tire Storage Chapter 35 Welding and Other Hot Work Chapter 36 Marinas Chapter 37 Combustible Fibers Chapter 38 Higher Education Laboratories Chapter 39 Processing and Extraction Facilities Chapter 40 Storage of Distilled Spirits and Wines Chapter 50 Hazardous Materials – General Provisions Chapter 51 Aerosols Chapter 53 Compressed Gases Chapter 54 Corrosive Materials Chapter 55 Cryogenic Fluids Chapter 56 Explosives and Fireworks, regulation of Fireworks shall also be subject to Subsection (C) below Chapter 57 Flammable and Combustible Liquids Chapter 58 Flammable Gases and Flammable Cryogenic Fluids Chapter 59 Flammable Solids Chapter 60 Highly Toxic and Toxic Materials Chapter 61 Liquified Petroleum Gases Chapter 62 Organic Peroxides Chapter 63 Oxidizers, Oxidizing Gases and Oxidizing Cryogenic Fluids Chapter 64 Pyrophoric Materials Chapter 65 Pyroxylin (Cellulose Nitrate) Plastics Chapter 66 Unstable (Reactive) Materials Chapter 67 Water- Reactive Solids and Liquids Appendix B Fire-Flow Requirements for Buildings Appendix C Fire Hydrant Locations and Distribution Appendix D Fire Apparatus Access Roads Appendix F Hazard Ranking Appendix I Fire Protection Systems – Noncompliant Conditions Appendix N Indoor Trade Shows and Exhibitions (c) International Fire Code (IFC) 2015 – Appendix B, C, & D (d) The Geographic limits referred to in certain sections of the 2015 International Fire Code are hereby established as follows: Section 5501.0 The storage of flammable cryogenic fluids in stationary containers is prohibited on properties zoned residential or within one thousand (1,000) feet of a property line of property zoned residential unless allowed by the Fire Chief or his/her designee. City of Oshkosh Municipal Codes Revised 09/23/2025 City of Oshkosh Chapter 13 – Page 4 Municipal Codes Section 5704.2.9.6.1 The storage of Class I and Class II liquids in above-ground tanks outside of buildings is prohibited on properties zoned residential or within one thousand (1,000) feet of a property line of property zoned residential unless allowed by the Fire Chief or his/her designee. Section 5706.2.4.4 The storage of Class I and Class II liquids in above-ground tanks is prohibited on properties zoned residential or within one thousand (1,000) feet of a property line of property zoned residential unless allowed by the Fire Chief or his/her designee. (B) (2)(B) Wisconsin Administrative Codes: The following Wisconsin Administrative Code Sections, together with any future additions, deletions or supplements thereto, are herewith incorporated as part of this Chapter and subject to (A) above, shall be enforced with the same force and effect as though set forth in full herein. Flammable and Combustible Liquids Code, ATCP 93, Wis. Admin. Code Fire Prevention Code, SPS 314, Wis. Admin. Code. For any fire prevention issue not addressed by the 2021 IFC or the City of Oshkosh ordinances, the provisions of the National Fire Protection Association Standards, as adopted and modified by SPS 314, shall apply. Smoke Detectors and Carbon Monoxide Detectors, SPS 328 (3) Wisconsin Administrative Codes Flammable and Combustible Liquids Code, ATCP 93, Wis. Admin. Code Fire Prevention Code, SPS 314, Wis. Admin. Code Smoke Detectors and Carbon Monoxide Detectors, SPS 328 (B)(C) (C) Fireworks and Fireworks Displays. Section 167.10 and 167.10(3)(a) of the Wisconsin Statutes pertaining to Regulation of Fireworks, together with any future additions, deletions or supplements thereto, are herewith incorporated as part of this Chapter and shall be enforced with the same force and effect as though set forth in full herein. Providing, however, that where such rules and regulations are less stringent than other provisions found in this Code, the provisions of this Code shall apply. (1) (1) Notwithstanding any provision of this Code to the contrary, nNo person may sell, possess or use fireworks, as that term is defined by Section 167.10(1) of the Wisconsin Statutes as may be amended from time to time, within the City; except that the use of fireworks may be allowed by appropriate permit issued by the fire Firec Marshalhief. The permit application shall include: the name and address of the permit holder; City of Oshkosh Municipal Codes Revised 09/23/2025 City of Oshkosh Chapter 13 – Page 5 Municipal Codes the date on which the fireworks will be used and shall include any dates fireworks may be stored in the City prior to use and any “rain dates”; the kind and quantity of fireworks to be used; the time, route and means by which fireworks will be transported within the City; the location at which any fireworks will be stored; and the location of display. The Permit shall contain a requirement for provision of a policy of liability insurance which shall include the city, its elected officials and employees as additional insureds and such other conditions as the Fire Marshal may determine are reasonable and necessary for the protection of the public health, safety and welfare. A permit holder shall comply with all requirements of this code, state statutes, the provisions of the International Fire Code pertaining to Fireworks adopted hereunder and any conditions of permit issuance. Failure to comply with any of these requirements shall be considered a violation of this section. (D) International Fire Code (IFC) 2015 Chapter 3, Section 307 Open Burning, Recreational Fires and Portable Outdoor Fireplaces is hereby adopted (D) Smoke Detectors and Carbon Monoxide Detectors. The regulations applicable to Smoke Detectors and Carbon Monoxide Detectors are set forth in Sections 13-11 and 16-33 of this Municipal Code, Sections 101.145 and 101.149 of the Wisconsin Statutes and Wisconsin Administrative Code Section SPS 328 and the City hereby adopts those provisions of the State Statutes and Administrative Code together with any future additions, deletions or supplements thereto, are herewith incorporated as part of this Chapter and shall be enforced with the same force and effect as though set forth in full herein. D A T E :D A T E :September 09, 2025 S U B J E C T :S U B J E C T :Res 25-480 Approve Determination of Necessity to Acquire and Approve and Execute Relocation Order for a Storm Sewer Easement at 3820 Jackson Street (Parcel 91527190100), 3835 Summerset Way (Parcel 91527310000), and 3847 Summerset Way (Parcel 91527320000) A t t a c h m e n t sAttachments Res 25-480 Attachments to Res 25-480 (Legal Descriptions and Map) Memo - Jackson/Summerset Easement Timeline - Jackson/Summerset Easement Jackson/Summerset Map PC Staff Report - Jackson/Summerset SW Easement 9/9/2025 25-480 PENDING RESOLUTION 8/26/2025 25-450 RESOLUTION PURPOSE: APPROVE DETERMINATION OF NECESSITY TO ACQUIRE AND APPROVE AND EXECUTE RELOCATION ORDER FOR A STORM SEWER EASEMENT AT 3820 JACKSON STREET (PARCEL 91527190100), 3835 SUMMERSET WAY (PARCEL 91527310000), AND 3847 SUMMERSET WAY (PARCEL 91527320000) INITIATED BY : DEPARTMENT OF PUBLIC WORKS PLAN COMMISSION RECOMMENDATION: Approved WHEREAS, the City has identified an existing storm sewer that drains the Jackson Street right-of-way which does not have an existing easement; and WHEREAS, the Jackson Street corridor supports a wide variety of uses including commercial, industrial, and residential and staff has reviewed storm water management in the area and for the health, safety and welfare of the public using Jackson Street and protection of property in the area recommends maintaining the existing storm water connection and formalizing an easement for the existing storm water pipe; and WHEREAS, the proposed easement will allow the City to utilize the easement area for all purposes related to the municipal storm sewer system and allow the City to make necessary repairs to the existing storm water pipe in this area; and WHEREAS, the Department of Public Works is recommending the acquisition of an easement over portions of Parcels 91527190100, 91527310000, and 91527320000 for the storm sewer, per the attached; and WHEREAS, the Plan Commission has reviewed and recommends approval of the acquisition of the storm sewer easement as proposed; and WHEREAS, it is necessary to adopt a Relocation Order under Section 32.05(1)(a) of the Wisconsin Statutes to proceed with acquisition of the storm sewer easement. NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of Oshkosh that it determines that it is necessary and a public purpose for the City to acquire the below-described property for purposes of a storm sewer easement. BE IT FURTHER RESOLVED that this Resolution and its attachments constitutes the relocation order required under Section 32.05(1)(a) of the Wisconsin Statutes for purposes of acquiring a storm sewer easement at 3820 Jackson Street (Parcel 91527190100), 3835 Summerset Way (Parcel 91527310000), and 3847 Summerset Way (Parcel 91527320000). BE IT FURTHER RESOLVED that the proper City staff and representatives are hereby authorized and directed to execute any and all documents necessary for implementation of this Relocation Order and that the City Clerk is hereby directed to file a certified copy of this Relocation Order with the Winnebago County Clerk within twenty (20) days of its adoption. BE IT FURTHER RESOLVED that City staff and representatives are hereby authorized and directed to begin the process for acquisition of this storm sewer easement as provided in Wisconsin Statutes Section 32.05 includin g but not limited to obtaining an appraisal and beginning the negotiation process with persons having an interest in the above-described property. Attachments: Descriptions of Property to be acquired Map showing location of property and existing infrastructure Easement for Storm Sewer Parcel 1527190100 Owner: ADVOCAP INC. Address: 0 Jackson Street Being a part of the Southwest 1/4 of the Southwest 1/4 of Section 36, Township 19 North, Range 16 East, Third Ward, City of Oshkosh, Winnebago County, Wisconsin, bounded and described as follows: Commencing at the northwesterly corner of Lot 2 of CSM 5284 Doc No. 1260486; thence southernly 14.4 feet along the westerly line of Lot 2 to the point of beginning; thence easterly along a straight line parallel the northerly line of Lot 2 a distance of 276.5 feet to a point on the easterly line of Lot 2; thence south along the easterly line of Lot 2 a distance of 20.0 feet; thence westerly along the line parallel to the north property line of Lot 2 to the westerly property line to a point of Lot 2; thence north from this point along the westerly property line of Lot 2 back to the point of beginning. Easement for Storm Sewer Parcel 1527310000 Owner: Connor Miller/Abigail Panske Address: 3835 Summerset Way Being a part of the Southwest 1/4 of the Southwest 1/4 of Section 36, Township 19 North, Range 16 East, Third Ward, City of Oshkosh, Winnebago County, Wisconsin, bounded and described as follows: Commencing at the northeast corner of Lot 12 Block 2 1st Addition to Windsor Green also known as the point of beginning; thence west along the northerly line of Lot 12 to the southwest corner of Lot 12; thence south along the westerly line of Lot 12 a distance 10 feet; thence east parallel to the northerly line of Lot 12 to a point on the easterly line of Lot 12; thence north 10 feet back to the point of beginning. Easement for Storm Sewer Parcel 1527320000 Owner: Debra Kerrigan Address: 3847 Summerset Way Being a part of the Southwest 1/4 of the Southwest 1/4 of Section 36, Township 19 North, Range 16 East, Third Ward, City of Oshkosh, Winnebago County, Wisconsin, bounded and described as follows: Commencing at the southeast corner of Lot 13 Block 2 1st Addition to Windsor Green also known as the point of beginning; thence west along the southerly line of Lot 13 to the southwest corner of Lot 13; thence north along the westerly line of Lot 13 a distance 10 feet; thence east parallel to the southerly line of Lot 13 to a point on the easterly line of Lot 13; thence south 10 feet back to the point of beginning. JA C K S O N S T R E E T SU M M E R S E T W A Y PARCEL 1527190100 0 JACKSON STREET PARCEL 1527320000 3847 SUMMERSET WAY PARCEL 1527310000 3835 SUMMERSET WAY 20.0' 276.5'120.0' 20.0' P.O.B FOR 3835 & 3847 SUMMERSET WAY 14 . 4 ' P.O.B. FOR 0 JACKSON STREET CI T Y O F O S H K O S H EN G I N E E R I N G D I V I S I O N GR A P H I C SC A L E : ( I N F E E T ) 1 I N C H = 6 0 F E E T 0 30 60 DR A W N : 8- 2 1 - 2 0 2 5 FI L E N A M E : S t o r m S e w e r E a s e m e n t ST O R M S E W E R E A S E M E N T JA C K S O N S T R E E T - S U M M E R S E T W A Y Page 1 of 3 TO: Honorable Mayor and Members of the Common Council FROM: Justin Gierach, Engineering Division Manager / City Engineer and Sara Rutkowski, Community Development Director DATE: September 4, 2025 RE: Approve Determination of Necessity to Acquire and Approve and Execute Relocation Order for a Storm Sewer Easement at 3820 Jackson Street (Parcel 91527190100), 3835 Summerset Way (Parcel 91527310000), and 3847 Summerset Way (Parcel 91527320000) BACKGROUND A summary timeline of events that staff believe played into the installation of the storm sewer through private property is attached. The City of Oshkosh (City) is requesting approval to acquire a storm sewer easement for an existing storm sewer that drains from Jackson Street to Summerset Way from ADVOCAP Inc. (3820 Jackson Street), Connor Miller and Abigail Panske (3835 Summerset Way), and Debra Kerrigan (3847 Summerset Way). During a meeting on May 7, 2025, ADVOCAP Inc.’s Engineer made the Department of Public Works (DPW) aware of a storm sewer inlet in the Jackson Street/STH 76 right-of-way that had a pipe that ran to the east. Following this meeting, DPW staff surveyed and inspected the sewer. Preliminary televising shows fence posts driven through the top of the pipe creating obstructions in large rain events. The subject properties consist of the proposed ADVOCAP development off of Jackson Street and two (2) residential properties off of Summerset Way. The ADVOCAP development plans to break ground this year. However, the approval and subsequent acquisition of this easement is critical for their plan approval. Continued delays in the acquisition of this easement could result in redesign of their site and delays in construction. Page 2 of 3 ANALYSIS While the City did not install the storm sewer, by virtue of the existing storm sewer inlets within the Jackson Street right-of-way, the City has effectively become responsible for the storm sewer. City staff has reviewed the storm drainage in this area, as well as a mixture of alternatives and recommends maintaining this pipe. The Jackson Street corridor supports a wide variety of uses including commercial, industrial, and residential. There are also a number of vacant sites available for development. The proposed easement will formalize the right of the City to maintain the storm sewer in this location and allow the City to utilize the easement area for all purposes related to the municipal storm sewer system. This includes installing, operating, maintaining, and replacing any related infrastructure when necessary. As indicated above, work will need to be done on the storm sewer to fix the fence post damage to allow for the pipe to operate at full capacity. Recent conversations with contractors suggest that the pipe may be able to be fixed without disrupting the surface of the easement. In this case, any fences and trees may be able to remain until a later date, when more invasive methods may be necessary to maintain the storm sewer system. However, the non-permitted shed would need to be relocated, but acquiring this property through formal means will allow the City to pay for this relocation and lessen the burden on the property owners in this regard. Staff understands the concern that the potential easement and its impact has on the residential property owner’s usage of their properties. However, staff is striving to find a balance between the residential property owners’ use of their properties and the impact not granting any easement would have on the ADVOCAP development of the childcare incubator project. Staff recommends at this time to move forward with the easements, and work to repair the line as minimally invasively as possible, in hopes of allowing the encumbrances to remain. There is a possibility that, even if work wouldn’t require it now, work on the storm sewer in the future would require the encumbrances to be moved or removed entirely. The proposed easement will be approximately 20 feet wide and 400 feet long; generally centered on the storm sewer starting at the eastern Jackson Street right-of-way line heading east towards Summerset Way and ending at the western Summerset Way right-of-way line. The City Attorney’s Office will draft the initial easement documents which will be used in the negotiation process. Once signed easement agreement will be recorded at the Winnebago County Register of Deeds upon approval by the Common Council. If Council does not desire to direct staff to continue with acquisition of this easement, and they prefer to find a different solution, staff will need more time to effectively come up with engineered solutions and cost estimates. FISCAL IMPACT There is no fiscal impact to the City at this time. As the Department of Public Works and their real estate consultant move forward with the process, the acquisition will be on a future Council Agenda, which will include the fiscal impact. Page 3 of 3 RECOMMENDATION The Plan Commission recommended acquiring the easement on August 19, 2025. Please see the attached staff report for more information. JLG/tlt I:\Engineering\Tracy Taylor\Memos to Mayor & Common Council\2025\3820 Jackson St & 3835- 3847 Summerset Way Timeline_9-4-25.docx Page 1 of 1 TIMELINE February 16, 1989 – CSM 1962 is recorded at the Winnebago County Register of Deeds (ROD) for a lot creation for Community Church. August 24, 1989 – First Addition to Windsor Green Subdivision is recorded at the ROD. October 9, 1989 – The water service was installed for Community Church through a platted easement within the First Addition to Windsor Green Subdivision on Lots 13 and 14. Summer/Fall 1989 – When the storm sewer was installed in Summerset Way (private installation of public facilities), a storm manhole and a stub of 24” storm sewer pipe was installed within the right-of-way of Summerset Way as shown by the plans and manhole survey card on file. 1989/1990 timeframe – Wisconsin Department of Transportation (WDOT) surveyed the Jackson Street/US 45 (now STH 76) corridor for an expansion project that was scheduled to be constructed in 1993. o Design plans showed a cross culvert and drainage arrows continuing east out of the Project limits (onto the Community Church property). October 3, 1991 – Community Development Inspection Division issued a permit for the installation of 24” storm sewer and two inlets on the Community Church site. 1993 WDOT construction of US 45 as-built plans showed an existing field drain (inlet) near the cross culvert of Jackson Street. This location coincides with the location of one of the inlets that we believe was installed under the permit issued to the Community Church development. Note: At this time, we do not have any records that indicate when the storm sewer from the Community Church site was connected to the Summerset Way storm sewer stub. No records of when this storm sewer was installed Storm sewer installed privately via a permit in 1991 Original CSM for Community Church Storm Stub installed 1989 Phase 1 Windsor Green ITEM: Recommendation Pertaining to Acquisition of a Storm Sewer Easement at 3820 Jackson Street (Parcel 91527190100), 3835 Summerset Way (Parcel 91527310000) and 3847 Summerset Way (Parcel 91527320000) Plan Commission Meeting of August 19, 2025 Applicant: City of Oshkosh Department of Public Works Owners: ADVOCAP Inc.; Connor Miller & Abigail Panske; Debra Kerrigan Action Requested: The City of Oshkosh is requesting approval to acquire a storm sewer easement from ADVOCAP Inc. (3820 Jackson Street), Connor Miller & Abigail Panske (3835 Summerset Way), and Debra Kerrigan (3847 Summerset Way) that drains from Jackson Street to Summerset Way. Under Section 62.23 of the Wisconsin Statutes and Chapter 30 of the City’s Municipal Code, the Plan Commission is responsible to review and advise the Council on the acquisition of interests in land for public utility purposes. The Council will then, based upon the recommendation from Plan Commission, make a final determination on whether to acquire the easements as requested. Property Location and Background Information: The subject properties consist of a proposed new commercial development off of Jackson Street and two residential properties off of Summerset Way. Information regarding when this storm sewer was installed is unknown. An easement was not secured from the property owners at that time. Plans are currently under review for a new childcare incubation center at the Jackson Street site (Parcel 1527190100) which will utilize the storm sewer. This existing storm sewer drains the Jackson Street Right-of-Way. The Jackson Street corridor supports a wide variety of uses including commercial, industrial, and residential. There are also a number of vacant sites available for development. The proposed easement will allow the City to utilize the easement area for all purposes related to the municipal storm sewer system. This includes accessing the easement area, and installing, operating, maintaining, and replacing any related infrastructure when necessary. The proposed easement will be 20 feet wide, approximately 400 feet long, centered on the storm sewer starting at the eastern Jackson Street Right-of-Way line heading east towards Summerset Way, ending at the western Summerset Way Right-of-Way line. The City Attorney’s Office will prepare a draft of the easement documents. The signed easement agreement will be recorded at the Winnebago County Register of Deeds upon approval by the Common Council. Recommendation: Staff recommends approval of the request to acquire a storm sewer easement located at 3820 Jackson Street, 3835 Summerset Way and 3847 Summerset Way. Plan Commission recommended approval of the request to acquire on August 19, 2025. For a comprehensive record of the proceedings, the official minutes can be obtained by contacting Planning Services. CH AT E A UTER S UM M ERS ET WAY J A C K S O N S T CHAT EAU TER SUMMERSET WAY J A C K S O N S T DR-6 MR-12 SMU-PD SR-3 SR-3 SR-5 J:\GIS\Planning\Plan Commission Site Plan Map Template\2023 Plan Commission Site Plan Map Template.mxd User: katrinam Prepared by: City of Oshkosh, WI Printing Date: 8/12/2025 1 in = 100 ft 1 in = 0.02 mi¯ZONING & AERIAL MAP City of Oshkosh maps and data are intended to be used for general identification purposes only, and the City of Oshkoshassumes no liability for the accuracy of the information. Those using the information are responsible for verifying accuracy. Forfull disclaimer please go to www.ci.oshkosh.wi.us/GISdisclaimer SUBJECTSITE Page 3 T O :T O :Honorable Mayor and Members of the Common Council F R O M :F R O M :Justin Gierach, Engineering Division Manager/City Engineer D A T E :D A T E :September 09, 2025 S U B J E C T :S U B J E C T :Res 25-481 Approve Budget Amendment and Award Bid for Public Works Contract No. 25-03 to Vinton Construction Company for Washington School Reconstruction ($824,321.63) B A C K G R O U N DBACKGROUND Th e pu rpose of th is Project is to in stall sewer an d water laterals in th e pu blic righ t-of-way to th e form er Wash in g ton Sch ool Site, as well as con stru ct th e site gradin g an d priv ate on site storm w ater m an agem en t to allow th e eigh teen (1 8 ) n ewly-created lots to be bu ilder ready. A N A L Y S I SANALYSIS En gin eerin g staff rev iewed two (2 ) bids. Th e low Bid was receiv ed from Vin ton Con stru ction Com pan y, In c. of G reen Bay, Wiscon sin . F I S C A L I M P A C TFISCAL I M P A C T Fu n din g for th e Wash in gton Sch ool R econ stru ction Project is in th e 2 0 2 5 Capital Im prov em en t Prog ram (CIP) (Accou n t No. 0 3 2 3 0 7 4 0 -7 2 1 6 -6 3 0 2 2 /Pln g - Hou sin g Stu dy). Th e bu dget w ill be adju sted to address th is cost. Both Accou n t No. 0 3 2 3 0 7 4 0 -4 9 4 3 -6 3 0 2 2 /Sale of Lan d-Pln g - Hou sin g Stu dy an d 0 3 2 3 0 7 4 0 -7 2 1 6 -6 3 0 2 2 /Pln g - Hou sin g Stu dy w ill be in creased by $6 3 0 ,0 0 0 each . Followin g is a su m m ary of th e av ailable fu n ds (after th e bu dg et in creases) an d th e estim ated total con stru ction cost, in clu din g an cillary costs su ch as en g in eerin g fees, lan dfill tippin g fees, con stru ction m aterials testin g fees, an d oth er con stru ction -related expen ses. CIP Section CIP Fu n ds Bu dgeted an d In creased Estim ated Total Con str u ction Cost Com m u n ity Dev Pr op Im pr $8 4 0 ,0 0 0 $8 3 8 ,1 8 6 Totals $8 4 0 ,0 0 0 $8 3 8 ,1 8 6 R E C O M M E N D A T I O NRECOMMENDATION I recom m en d aw ard to th e low bidder, Vin ton Con stru ction Com pan y in th e am ou n t of $8 2 4 ,3 2 1 .6 3 an d am en din g th e bu dget. A t t a c h m e n t sAttachments Res 25-481 25-03 bid tab 9/9/2025 25-481 PENDING RESOLUTION 8/26/2025 25-444 RESOLUTION PURPOSE: APPROVE CIP AMENDMENT AND AWARD BID FOR PUBLIC WORKS CONTRACT NO. 25 -03 TO VINTON CONSTRUCTION COMPANY FOR WASHINGTON SCHOOL RECONSTRUCTION ($824,321.63) INITIATED BY : DEPARTMENT OF PUBLIC WORKS WHEREAS, the City of Oshkosh has heretofore advertised for bids for installation of sewer and water laterals in the public right-of-way to the former Washington School site and construction of site grading and private onsite storm water management in the City of Oshkosh; and WHEREAS, upon the opening and tabulation of bids, it appears that the following is the most advantageous bid: Vinton Construction Company 1322 33rd Street Two Rivers, WI 54241 Total Bid: $824,321.63 WHEREAS, the Common Council has adopted the 2025 Capital Improvement Program and Budget, which is on file in the Office of the City Clerk and available for public inspection; and WHEREAS, it is necessary to amend the 2025 Capital Improvement Program Budget to add additional funding for this purpose. NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of Oshkosh that the 2025 Capital Improvements Budget, on file in the City Clerk’s Office, is hereby amended as follows: Increase Account No. 03230740-4943-63022 (Planning Division-Sale of Land-Plng - Housing Study) by $630,000. Increase Account No. 03230740-7216-63022 (Planning Division-Land Improvement-Plng - Housing Study) by $630,000. BE IT FURTHER RESOLVED that the said bid is hereby accepted and the proper City officials are hereby authorized and directed to enter into an appropriate agreement for the purpose of same, all according to Plans, Specifications, and Bid on file. Money for this purpose is hereby appropriated from: Acct. Nos. 03230740-7216-63022/Planning Division-Land Improvement-Plng - Housing Study Contract 25-03 Washington School Redevelopment (#9745752) Owner: Oshkosh WI, City of Solicitor: Oshkosh WI, City of Bid Opening: 07/14/2025 11:00 AM CDT Section Title Item Code Item Description UofM Quantity Unit Price Extension Unit Price Extension Section 1 $824,321.63 $873,281.51 1010 Clearing; complete as specified Lump Sum 1.00 $1,500.00 $1,500.00 $2,500.00 $2,500.00 1020 Grubbing; complete as specified Lump Sum 1.00 $1,500.00 $1,500.00 $2,500.00 $2,500.00 1050 Mobilization; complete as specified Lump Sum 2.00 $40,500.00 $81,000.00 $20,000.00 $40,000.00 1120 Removing concrete and asphalt sidewalk and driveway; complete as specified Square Feet 2,000.70 $1.86 $3,721.30 $3.00 $6,002.10 1200 Unclassified excavation; complete as specified Lump Sum 1.00 $43,000.00 $43,000.00 $21,204.00 $21,204.00 1309 7" concrete pavement HES removal and replacement; including sawing; pavement ties; dowel bars; bond breaker; integral curb and fine grading; turf restoration; and traffic control; complete as specified Square Yards 1,667.90 $109.78 $183,102.06 $110.00 $183,469.00 1360 Adjust manholes and inlets; complete as specified Each 7.00 $450.00 $3,150.00 $450.00 $3,150.00 1370 Turf restoration; complete as specified Square Yards 1,191.20 $18.54 $22,084.85 $12.00 $14,294.40 1500 4" concrete sidewalk with 3" CABC and grading; complete as specified Square Feet 1,000.00 $12.50 $12,500.00 $13.50 $13,500.00 1550 No. 4 reinforcing rods - deformed; epoxy-coated; complete as specified Linear Feet 480.00 $1.00 $480.00 $1.00 $480.00 1560 Drilled No. 4 sidewalk tie bars - deformed; epoxy- coated; complete as specified Each 80.00 $6.00 $480.00 $6.00 $480.00 2001 Furnish and install 8" storm sewer; complete as specified Linear Feet 1,254.00 $52.84 $66,261.36 $75.00 $94,050.00 Vinton Construction Company Carl Bowers & Sons Const. Co., Inc. 1322 33rd Street Two Rivers, WI 54241 I:\Engineering\2021 - 2030 Contracts\2025 CONTRACTS\25-03 Washington School Redev\Administrative\Contract Information\25-03 Bid Tab_7-14-25 Page 1 of 8 Contract 25-03 Washington School Redevelopment (#9745752) Owner: Oshkosh WI, City of Solicitor: Oshkosh WI, City of Bid Opening: 07/14/2025 11:00 AM CDT Section Title Item Code Item Description UofM Quantity Unit Price Extension Unit Price Extension Vinton Construction Company Carl Bowers & Sons Const. Co., Inc. 1322 33rd Street Two Rivers, WI 54241 2004 Furnish and install 12" RCP Class III storm sewer; complete as specified Linear Feet 14.00 $104.57 $1,463.98 $200.00 $2,800.00 2201 Furnish and install standard storm sewer manhole (4' diameter); complete as specified Vertical Feet 10.00 $846.05 $8,460.50 $750.00 $7,500.00 2205 Furnish and install standard storm sewer manhole (8' diameter); complete as specified Vertical Feet 10.00 $2,911.31 $29,113.10 $2,500.00 $25,000.00 2235 Furnish and install Type 1 inlet (with 18" sump); complete as specified Each 2.00 $2,954.44 $5,908.88 $3,000.00 $6,000.00 2237 Furnish and install Type 3 inlet (with 18" sump); complete as specified Each 1.00 $2,445.40 $2,445.40 $3,500.00 $3,500.00 2408 Furnish and install storm sewer lateral inlet; complete as specified Each 18.00 $2,104.75 $37,885.50 $1,800.00 $32,400.00 2500 Furnish; install; maintain; and remove Type A inlet protection; complete as specified Each 22.00 $135.00 $2,970.00 $100.00 $2,200.00 2506 Furnish; install; maintain; and remove Type D inlet protection; complete as specified Each 4.00 $135.00 $540.00 $100.00 $400.00 2512 Furnish; install; maintain; and remove stone tracking pad; complete as specified Each 1.00 $2,000.00 $2,000.00 $0.01 $0.01 2514 Furnish; install; maintain; and remove silt fence; complete as specified Linear Feet 1,626.00 $2.35 $3,821.10 $3.00 $4,878.00 2600 Furnish and install topsoil 6" depth; complete as specified Square Yards 13,704.00 $5.86 $80,305.44 $4.50 $61,668.00 I:\Engineering\2021 - 2030 Contracts\2025 CONTRACTS\25-03 Washington School Redev\Administrative\Contract Information\25-03 Bid Tab_7-14-25 Page 2 of 8 Contract 25-03 Washington School Redevelopment (#9745752) Owner: Oshkosh WI, City of Solicitor: Oshkosh WI, City of Bid Opening: 07/14/2025 11:00 AM CDT Section Title Item Code Item Description UofM Quantity Unit Price Extension Unit Price Extension Vinton Construction Company Carl Bowers & Sons Const. Co., Inc. 1322 33rd Street Two Rivers, WI 54241 2620 Furnish and install turf grass; complete as specified Square Yards 13,704.00 $0.75 $10,278.00 $2.00 $27,408.00 2632 Furnish and install Class I; Urban; Type A erosion control mat; complete as specified Square Yards 13,704.00 $1.75 $23,982.00 $2.00 $27,408.00 2804 Remove 30" and smaller storm sewer; complete as specified Linear Feet 14.00 $30.89 $432.46 $250.00 $3,500.00 2812 Remove storm sewer manholes and inlets; complete as specified Each 2.00 $541.75 $1,083.50 $500.00 $1,000.00 2850 Connect to existing storm sewer main; complete as specified Each 4.00 $961.81 $3,847.24 $1,200.00 $4,800.00 3200 Furnish and install 8" x 4" sanitary sewer factory wyes or tees; complete as specified Each 18.00 $699.03 $12,582.54 $1,500.00 $27,000.00 3230 Furnish and install 4" sanitary sewer laterals (new); complete as specified Linear Feet 543.00 $69.59 $37,787.37 $150.00 $81,450.00 3236 Furnish and install sanitary sewer lateral marker balls; complete as specified Each 36.00 $87.07 $3,134.52 $25.00 $900.00 3238 Furnish and install clay dams; complete as specified Each 18.00 $322.22 $5,799.96 $100.00 $1,800.00 3300 Furnish and install connection to existing 8" sanitary sewer mains; complete as specified Each 36.00 $655.07 $23,582.52 $200.00 $7,200.00 4042 Furnish and install 1" water service (new); complete as specified Linear Feet 1,117.00 $67.83 $75,766.11 $120.00 $134,040.00 4048 Furnish and install 1" corporation and stop box; complete as specified Each 18.00 $1,475.11 $26,551.98 $1,500.00 $27,000.00 I:\Engineering\2021 - 2030 Contracts\2025 CONTRACTS\25-03 Washington School Redev\Administrative\Contract Information\25-03 Bid Tab_7-14-25 Page 3 of 8 Contract 25-03 Washington School Redevelopment (#9745752) Owner: Oshkosh WI, City of Solicitor: Oshkosh WI, City of Bid Opening: 07/14/2025 11:00 AM CDT Section Title Item Code Item Description UofM Quantity Unit Price Extension Unit Price Extension Vinton Construction Company Carl Bowers & Sons Const. Co., Inc. 1322 33rd Street Two Rivers, WI 54241 4055 Furnish and install water service clay dams; complete as specified Each 18.00 $322.22 $5,799.96 $100.00 $1,800.00 Bid Total:$824,321.63 $873,281.51 I:\Engineering\2021 - 2030 Contracts\2025 CONTRACTS\25-03 Washington School Redev\Administrative\Contract Information\25-03 Bid Tab_7-14-25 Page 4 of 8 Contract 25-03 Washington School Redevelopment (#9745752) Owner: Oshkosh WI, City of Solicitor: Oshkosh WI, City of Bid Opening: 07/14/2025 11:00 AM CDT Section Title Item Code Item Description UofM Quantity Section 1 1010 Clearing; complete as specified Lump Sum 1.00 1020 Grubbing; complete as specified Lump Sum 1.00 1050 Mobilization; complete as specified Lump Sum 2.00 1120 Removing concrete and asphalt sidewalk and driveway; complete as specified Square Feet 2,000.70 1200 Unclassified excavation; complete as specified Lump Sum 1.00 1309 7" concrete pavement HES removal and replacement; including sawing; pavement ties; dowel bars; bond breaker; integral curb and fine grading; turf restoration; and traffic control; complete as specified Square Yards 1,667.90 1360 Adjust manholes and inlets; complete as specified Each 7.00 1370 Turf restoration; complete as specified Square Yards 1,191.20 1500 4" concrete sidewalk with 3" CABC and grading; complete as specified Square Feet 1,000.00 1550 No. 4 reinforcing rods - deformed; epoxy-coated; complete as specified Linear Feet 480.00 1560 Drilled No. 4 sidewalk tie bars - deformed; epoxy- coated; complete as specified Each 80.00 2001 Furnish and install 8" storm sewer; complete as specified Linear Feet 1,254.00 Unit Price Extension $914,860.00 $1,590.00 $1,590.00 $1,590.00 $1,590.00 $18,625.00 $37,250.00 $2.10 $4,201.47 $54,897.45 $54,897.45 $128.00 $213,491.20 $640.00 $4,480.00 $7.40 $8,814.88 $13.25 $13,250.00 $1.05 $504.00 $6.30 $504.00 $86.00 $107,844.00 PTS Contractors, Inc I:\Engineering\2021 - 2030 Contracts\2025 CONTRACTS\25-03 Washington School Redev\Administrative\Contract Information\25-03 Bid Tab_7-14-25 Page 5 of 8 Contract 25-03 Washington School Redevelopment (#9745752) Owner: Oshkosh WI, City of Solicitor: Oshkosh WI, City of Bid Opening: 07/14/2025 11:00 AM CDT Section Title Item Code Item Description UofM Quantity 2004 Furnish and install 12" RCP Class III storm sewer; complete as specified Linear Feet 14.00 2201 Furnish and install standard storm sewer manhole (4' diameter); complete as specified Vertical Feet 10.00 2205 Furnish and install standard storm sewer manhole (8' diameter); complete as specified Vertical Feet 10.00 2235 Furnish and install Type 1 inlet (with 18" sump); complete as specified Each 2.00 2237 Furnish and install Type 3 inlet (with 18" sump); complete as specified Each 1.00 2408 Furnish and install storm sewer lateral inlet; complete as specified Each 18.00 2500 Furnish; install; maintain; and remove Type A inlet protection; complete as specified Each 22.00 2506 Furnish; install; maintain; and remove Type D inlet protection; complete as specified Each 4.00 2512 Furnish; install; maintain; and remove stone tracking pad; complete as specified Each 1.00 2514 Furnish; install; maintain; and remove silt fence; complete as specified Linear Feet 1,626.00 2600 Furnish and install topsoil 6" depth; complete as specified Square Yards 13,704.00 Unit Price Extension PTS Contractors, Inc $160.00 $2,240.00 $765.00 $7,650.00 $2,750.00 $27,500.00 $2,435.00 $4,870.00 $2,905.00 $2,905.00 $1,400.00 $25,200.00 $74.00 $1,628.00 $79.00 $316.00 $1,785.00 $1,785.00 $1.90 $3,089.40 $6.20 $84,964.80 I:\Engineering\2021 - 2030 Contracts\2025 CONTRACTS\25-03 Washington School Redev\Administrative\Contract Information\25-03 Bid Tab_7-14-25 Page 6 of 8 Contract 25-03 Washington School Redevelopment (#9745752) Owner: Oshkosh WI, City of Solicitor: Oshkosh WI, City of Bid Opening: 07/14/2025 11:00 AM CDT Section Title Item Code Item Description UofM Quantity 2620 Furnish and install turf grass; complete as specified Square Yards 13,704.00 2632 Furnish and install Class I; Urban; Type A erosion control mat; complete as specified Square Yards 13,704.00 2804 Remove 30" and smaller storm sewer; complete as specified Linear Feet 14.00 2812 Remove storm sewer manholes and inlets; complete as specified Each 2.00 2850 Connect to existing storm sewer main; complete as specified Each 4.00 3200 Furnish and install 8" x 4" sanitary sewer factory wyes or tees; complete as specified Each 18.00 3230 Furnish and install 4" sanitary sewer laterals (new); complete as specified Linear Feet 543.00 3236 Furnish and install sanitary sewer lateral marker balls; complete as specified Each 36.00 3238 Furnish and install clay dams; complete as specified Each 18.00 3300 Furnish and install connection to existing 8" sanitary sewer mains; complete as specified Each 36.00 4042 Furnish and install 1" water service (new); complete as specified Linear Feet 1,117.00 4048 Furnish and install 1" corporation and stop box; complete as specified Each 18.00 Unit Price Extension PTS Contractors, Inc $2.65 $36,315.60 $1.30 $17,815.20 $60.00 $840.00 $415.00 $830.00 $1,935.00 $7,740.00 $3,100.00 $55,800.00 $140.00 $76,020.00 $49.00 $1,764.00 $115.00 $2,070.00 $10.00 $360.00 $70.00 $78,190.00 $1,240.00 $22,320.00 I:\Engineering\2021 - 2030 Contracts\2025 CONTRACTS\25-03 Washington School Redev\Administrative\Contract Information\25-03 Bid Tab_7-14-25 Page 7 of 8 Contract 25-03 Washington School Redevelopment (#9745752) Owner: Oshkosh WI, City of Solicitor: Oshkosh WI, City of Bid Opening: 07/14/2025 11:00 AM CDT Section Title Item Code Item Description UofM Quantity 4055 Furnish and install water service clay dams; complete as specified Each 18.00 Bid Total: Unit Price Extension PTS Contractors, Inc $235.00 $4,230.00 $914,860.00 I:\Engineering\2021 - 2030 Contracts\2025 CONTRACTS\25-03 Washington School Redev\Administrative\Contract Information\25-03 Bid Tab_7-14-25 Page 8 of 8 D A T E :D A T E :September 09, 2025 S U B J E C T :S U B J E C T :Budget Workshops: Tu esday, O ctober 1 4 , 2 0 2 5 , 4 -6 pm Wedn esday, O ctober 1 5 , 2 0 2 5 , 5 -7 pm (if n eeded) D A T E :D A T E :September 09, 2025 S U B J E C T :S U B J E C T :2026 Operations Budget Public Hearing, October 28, 2025, 5pm D A T E :D A T E :September 09, 2025 S U B J E C T :S U B J E C T :Current Initiatives A t t a c h m e n t sAttachments 09.09.2025 Current Initiatives City of Oshkosh Status of Current Initiatives Date of Initial Request Affected Department(s) (if applicable) Initiative Current Status Next Status Report/Update Other Notes 1/10/2023 DPW/Legal Sanitary District Negotiations Tentative agreement reached, which will be presented to Council at the September 23rd meeting. 9/23/2025 4/16/2024 DPW & Community Development Undergrounding Utilities A draft policy was discussed at the 7/8/25 Council meeting and language to include wider streets/boulevards in those considered for utility undergrounding was requested. 9/23/2025 Updated draft policy will return to Council for approval. 11/26/2024 Public Works / Finance / Legal Special Assessment Deferral Policy A draft policy was discussed at the 7/8/25 Council meeting and some modifications given with regard to early payments and length of deferal. 10/14/2025 Related ordinance changes are also being drafted, which may incorporate all of the policy items discussed. This item will be referred to Long Range Finance Committee for a recommendaton (next meeting 10/1/25), at which point the policy and/or ordinance changes will come to Council for consideration. 7/8/2025 Legal / Community Development Fair Housing Ordinance The City's Fair Housing Ordinance was discussed at 7/8/25 meeting and there was sufficient consensus among Council to direct staff to look into potential implcations and opportunities of modifications to the ordinance. 9/23/2025 City Attorney Lorenson provided a memo to Council on August 19th. 9/9/2025