205352 NOTICE OF PUBLIC BUDGET HEARING PUBLIC NOTICE IS HEREBY GIVEN that a hearing on the proposed annual expenditure budget of the CENTRAL ORCHARDS SEWER DISTRICT, County of Nez Perce, Lewiston, Idaho, for the fiscal year ending November 30, 2027, as required by Idaho Code Section 42-3228, is set for Thursday, August 13, 2026, at the hour of 5:30 p.m., at the office of the CENTRAL ORCHARDS SEWER DISTRICT, 1522 Powers Avenue, Lewiston, Idaho. At the said hearing, any and all interested persons may appear and show cause, if any they have, why the said proposed budget should not be adopted or enacted in accordance therewith. The proposed expenditure budget shall be available for public inspection at 1522 Powers Avenue, Lewiston, Idaho, during the hours from 8:00 a.m. to 5:00 p.m., Monday through Thursday. I, JERALD W. BERGER, Chairman of the Board of Directors of the CENTRAL ORCHARDS SEWER DISTRICT, do hereby certify that a proposed expenditure budget of the CENTRAL ORCHARDS SEWER DISTRICT for the fiscal year ending November 30, 2027, is attached hereto and is incorporated in this notice by reference, and I do hereby certify that the said budget is a true and correct statement of the proposed expenditures, operating expenses, financial requirements, and projected financial sources for the fiscal year ending November 30, 2027, all of which has been tentatively approved by the Board of Directors of the CENTRAL ORCHARDS SEWER DISTRICT. DATED on this 9th day of July, 2026. CENTRAL ORCHARDS SEWER DISTRICT By /s/Jerald W. Berger Jerald W. Berger, Chairman CENTRAL ORCHARDS SEWER DISTRICT PROPOSED BUDGET FOR FISCAL YEAR ENDING NOVEMBER 30, 2027 Account Description Revenues Expenditures REVENUES 311 10 00 000 NPC Property Taxes $345,985.00 311 11 00 000 NPC Delinquent Property Taxes $2,000.00 311 15 00 000 NPC Tax Penalties & Interest $2,000.00 311 20 00 000 NPC - Other Taxes $100,000.00 343 60 00 000 NPC Tax Liens $50,000.00 310 Taxes $499,985.00 342 50 00 000 Inspection Fees for Permit $3,000.00 343 50 00 000 Sewer Revenue $1,635,480.00 343 55 00 000 Lien List Penalty Fee $5,000.00 340 Service Revenue $1,643,480.00 305 51 00 000 Unencumbered Fund Balance $358,375.00 367 40 00 000 Annexations $3,400.00 367 50 00 001 Equity Buy-In $65,000.00 367 55 00 000 Connection Fee $20,000.00 360 Other Revenues $446,775.00 359 90 00 000 Sewer Late Fees $36,000.00 535 Sanitary Sewer Services $36,000.00 361 10 00 001 Investment Earnings P1FCU $600.00 361 10 00 002 Investment Earnings 1262 $50,000.00 361 10 00 003 Investment Earnings 1715 $500.00 361 10 00 004 Investment Earnings 1716 $1,500.00 361 10 00 005 Investment Earnings 1717 $1,500.00 361 10 00 006 Investment Earnings 1728 $700.00 361 10 00 007 Investment Earnings 11945 $12,000.00 361 Investment Earnings $66,800 Fund Revenues Total $2,693,040.00 EXPENDITURES 535 00 00 000 Depreciation $218,000.00 535 10 10 000 Wages & Salaries $377,202.00 535 10 10 001 Other Employee Benefits $4,000.00 535 10 20 000 Payroll Taxes $33,948.00 535 10 21 000 Benefits - Medical $90,000.00 535 10 22 000 Benefits - PERSI $44,779.00 535 10 23 000 Benefits - 401k $16,283.00 535 10 24 000 Benefits - Worker's Comp $3,762.00 535 10 25 000 Benefits - ADD STLT $7,500.00 535 10 32 000 Office Supplies $3,000.00 535 10 32 010 Office Equipment $2,500.00 535 10 41 010 Maintenance & Rental Agreement $36,000.00 535 10 41 020 Audits & Surveys $14,500.00 535 10 41 040 Legal Fees $25,000.00 535 10 42 010 Postage $23,283.00 535 10 42 020 Telephone $2,600.00 535 10 44 000 Travel $500.00 535 10 47 000 Office & Shop- Power/Utilities $5,509.00 535 10 49 010 Bank Charges $500.00 535 10 49 020 Merchant Card Services $13,000.00 535 10 49 030 Board Member Expenses $100.00 535 10 49 060 Miscellaneous Expense $600.00 535 10 49 070 Dues & Subscriptions $3,000.00 535 10 49 080 Printing & Publications $1,500.00 535 43 10 000 Training & CEU's $1,000.00 535 50 47 000 Sewer Pump Stations- Power/Utilities $15,385.00 535 50 48 010 Sewer Line Maintenance $12,000.00 535 50 48 020 Maintenance-Grounds $6,600.00 535 50 48 030 Emergency Repair Fund $10,000.00 535 50 48 040 Pump Station Maintenance $19,000.00 535 50 48 050 Sewer Line Maintenance/T.V. $50,000.00 535 80 31 000 Vehicle Fuel $10,000.00 535 80 32 000 Shop Supplies & Maintenance $5,000.00 535 80 35 000 Safety Equipment $10,000.00 535 80 41 000 Sewer Processing $1,264,804.00 535 80 41 010 General Engineering $25,000.00 535 80 47 000 Liability Expenses $29,185.00 535 80 48 000 Vehicle Repair & Maintenance $8,000.00 535 Sanitary Sewer Services Total $2,393,040.00 594 35 60 000 Capital Expenditures $300,000.00 594 Capital Expenditures Total $300,000.00 Total Revenues Total Expenditures $2,693,040.00 $2,693,040.00