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Brown Deer accepts unmodified 2024 audit; staff outline 2026 budget with 3.99% levy proposal

Village of Brown Deer Board of Trustees · September 16, 2025

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Summary

Trustees accepted a 2024 audit with an unmodified opinion and two nonmaterial comments; staff outlined a proposed 2026 levy increase of 3.99%, citing a one‑year debt spike and rising fire/public safety costs as main drivers and estimating a village tax increase near $78 for a $250,000 home.

The Village Board accepted the 2024 Annual Comprehensive Financial Report after staff summarized audit results and highlighted the village's improving fund balance.

Derek (village finance staff) told trustees the audit — conducted by Waterback and Ehman (auditor Christina Dahmer referenced in the packet) — resulted in an unmodified opinion for the year ending 2024. Staff noted two nonmaterial audit comments concerning collections and internal processes but said there were no material weaknesses. Derek said the general fund increased by roughly $400,000 in 2024 and the village is approaching its fund‑balance policy targets after earlier deficits.

At the same meeting staff presented an overview of the proposed 2026 budget. The administration proposed a levy increase of 3.99% and outlined the principal causes: a pronounced one‑year debt‑service jump driven by scheduled capital debt and increased public safety costs (chiefly the village's share of North Shore fire services). Staff estimated the village portion would increase about $78 on a $250,000 home under the proposal; the village accounts for roughly 37% of a homeowner's Brown Deer property tax bill, with schools, county and other jurisdictions making up the remainder.

Derek and village management said staff will continue to refine revenue and expenditure estimates (transportation aids and other intergovernmental receipts may change) and will present further budget detail on October 6 with a likely public hearing for adoption on Nov. 17.

Board action: the board accepted the 2024 audit (voice vote) and directed staff to continue the 2026 budget process; no final levy adoption occurred at this meeting.